华夏能源控股二零二三年/二零二四年中期报告

Interim Report 2023/24中期報告 Interim Report 2023/24二零二三至二四年中期報告1 CHARACTERISTICS OF THE GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCK EXCHANGE”)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.This report, for which the directors (“Directors” and each a “Director”) of Chinese Energy Holdings Limited (the “Company”) collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on the GEM (the “GEM Listing Rules”) of the Stock Exchange for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that, to the best of their knowledges and beliefs: (1) the information contained in this report is accurate and complete in all material respects and not misleading or deceptive; (2) there are no other matters the omission of which would make any statement in this report misleading; and (3) all opinions expressed in this report have been arrived at after due and careful consideration and are founded on bases and assumptions that are fair and reasonable.香港聯合交易所有限公司（「 聯 交 所 」）GEM之特色 GEM之定位，乃為中小型公司提供一個上市之市場，此等公司相比起其他在聯交所上市之公司可能帶有較高投資風險。有意投資者應了解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。由於GEM上市公司普�為中小型�司，在GEM買賣之證券可能會較於主板買賣之證券承受較大之市場波動風險，同時無法保證在GEM買賣之證券會有高流通量之市場。香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。本報告乃遵照聯交所《GEM證券上市規則》（「《GEM上市規則》」）提 供有關華夏能源控股有限公司（「本公司」）之資料，本公司董事（「董事」及各董事「各董事」）願對此共同及個別承擔全部責任。各董事在作出一切合理查詢後確認，就彼等深知及確信：(1)本報告所載資料在各重大方面均屬準確及完整，且無誤導或欺詐成�；(2)並無遺漏任何其他事項致使本報告所載任何陳述產生誤導；及(3)本報告內表達之一切意見均經審慎周詳考慮後方始作出，並以公平合理的基礎及假設為依據。 Chinese Energy Holdings Limited華夏能源控股有限公司2HIGHLIGHTS摘要• The Company and its subsidiaries (collectively referred to as the “Group”) recorded a revenue of approximately HK$100,492,000 (2022: HK$56,090,000) for the six months ended 30 September 2023, representing a significant increase of approximately 79.16% when compared with the same period in 2022.• The Group recorded an unaudited consolidated profit attributable to owners of the Company of approximately HK$9,324,000 for the six months ended 30 September 2023 as compared with a loss of approximately HK$6,223,000 for the same period last year. The board (the “Board”) of Directors considered that the improvement in the performance of the Group was mainly attributable to reversal of impairment loss under expected credit loss (“ECL”) model on trade receivables as well as significant increase in revenue and gross profit margin.• The Board does not recommend the payment of an interim dividend for the six months ended 30 September 2023 (2022: Nil).• 截至二零二三年九月三十日止六個月，本公司及其附屬公司（統稱「本集團」）錄得收益約100,492,000港 元（ 二零二二年：56,090,000港元），與二零二二年同期相比大幅增加約79.16%。• 截至二零二三年九月三十日止六個月，本集團錄得本公司擁有人應佔未經審核綜合溢利約9,324,000港元，而去年同期則錄得虧損約6,223,000港元。董事會（「董事會」）認為本集團表現轉好主要歸因於撥回貿易應收款項預期信貸虧損（「預期信貸虧損」）模型項下之減值虧損以及收益和毛利率大幅增加。• 董事會不建議派發截至二零二三年九月三十日止六個月之中期股息（二零二二年：無）。HIGHLIGHTS摘要 Interim Report 2023/24二零二三至二四年中期報告3 RESULTSThe Board of the Company hereby announces the unaudited consolidated results of the Group for the three months and six months ended 30 September 2023, together with the comparative unaudited figures for the corresponding periods in 2022, as follows:CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOMEThree months ended 30 SeptemberSix months ended 30 September截至九月三十日止三個月截至九月三十日止六個月2023202220232022二零二三年二零二二年二零二三年二零二二年HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元Notes(Unaudited)(Unaudited)(Unaudited)(Unaudited)附註（未經審核）（未經審核）（未經審核）（未經審核） Revenue收益475,02627,484100,49256,090Cost of sales銷售