美建集团二零二三中期报告

美建集團有限公司•2023/2024中期報告 CORPORATE INFORMATION 公司資料董事會 Board of Directors Non-Executive DirectorsMr. IP Man Tin, David(Chairman)Dr. SZE Ping Fat ACACPA Executive DirectorsMs. CHENG Wai Ling, Annie,ACA, CPAMr. CHENG Wai Lun, AndrewMr. MOK Kwai Hang(Retired on 24 August 2023) CPACPA (Australia) Independent Non-Executive DirectorsMr. CHAN Tsun Choi, Arnold,CPAMr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia) Company Secretary 公司秘書 Mr. AU-YONG Shong, Samuel,FCPA(Appointed on 1 June 2023)Ms. CHENG Lai Kei,ACG, ACS(Resigned on 1 June 2023) FCPAACGACS Auditors 核數師 Asian Alliance (HK) CPA LimitedCertified Public Accountants (Practising) Audit Committee 審核委員會 CPACPA (Australia) Mr. CHAN Tsun Choi, Arnold,CPA(Chairman)Mr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia) 薪酬委員會 Remuneration Committee Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, Arnold,CPAMr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPA CPACPA (Australia)ACACPA 提名委員會 Nomination Committee CPACPA (Australia)ACACPA Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, Arnold,CPAMr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPA 主要往來銀行 Principal Banker OCBC Wing Hang Bank, Limited Stock CodeHong Kong Stock Exchange: 335 股票代號335 香港主要營業地點 Principal Place of Business in Hong Kong 3002 2ndFloor, Wah Kit Commercial Centre300 Des Voeux Road CentralHong Kong 註冊辦事處 Registered Office P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands 開曼群島主要股份過戶登記處 Cayman Islands Principal Registrar Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman KY1-1100Cayman Islands Hong Kong Branch Registrar 香港股份過戶登記分處 1617 Tricor Standard Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong ()()() The Board of Directors (the “Board”) of UpbestGroup Limited (the “Company”) is pleased topresentthe unaudited interim consolidatedresultsof the Company and its subsidiaries(the“Group”)for the six months ended 30September 2023 as follows: CONDENSED CONSOLIDATED INCOMESTATEMENT CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVEINCOME For the six months ended30 September截至九月三十日止六個月20232022二零二三年(unaudited)(unaudited)（未經審核）HK$’000HK$’000千港元 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION 簡明綜合財務狀況表 As at30 September2023As at31 March2023於二零二三年九月三十日(unaudited)(audited)未經審核NotesHK$’000HK$’000千港元 Property, plant and equipmentInvestment propertiesIntangible assetsInterest in an associateTrade receivablesOther assetsDeferred tax assets CURRENT ASSETSProperties held for developmentTrade and other receivables,deposits and prepaymentsTax recoverableCash and cash equivalents 121113 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION(Continued) CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS For the six months ended30 September截至九月三十日止六個月20232022二零二三年(unaudited)(unaudited)（未經審核）HK$’000HK$’000千港元 CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS(Continued) 簡明報告附註 NOTES TO THE CONDENSED REPORTS 1.概況 1.GENERAL P.O. Box 309, Ugland House,GrandCayman,KY1-1104,CaymanIslands3002 UpbestGroup Limited(the“Company”)is apubliclimited company incorporated in theCaymanIslands with its shares listed on TheStockExchange of Hong Kong Limited(the“Stock Exchange”). The address of its registeredoffice is P.O. Box 309, Ugland House, GrandCayman,KY1-1104,Cayman Islands.Theprincipalplace of business is 2nd Floor, WahKitCommercial Centre,300 Des Voeux RoadCentral, Hong Kong. C C A AG r o u pL i m i t e d1,992,721,49674.29% Asat the date of this report,CCAA GroupLimited held a direct interest in 1,992,721,496s h a r e so f t h e C o m p a n y,r e p r e s e n t i n gapproximately74.29%of the issued sharecapital of the Company. Th eC o m p a ny i s p r i n c i p a l l y e n g a g e d i ni n v e s t m e n th o l d i n g .I t s s u b s i d i a r i e s a r eprincipally engaged in the provision of a widerange of financial services including securitiesbroking,futures broking,securities marginfinancing,money lending,corporate financea dv i s o r y,a s s e t s m a n a g e m e n t ,p r o p e r t i e sinvestment and precious metals trading. The unaudited condensed consolidated interimfinancialstatements are presented in HongKongdollars(“HK$”),which is the same asthefunctional currency of the Company. Allvaluesare rounded to the nearest thousand(“HK$’000”), except when otherwise indicated. 2.編製基準 2.BASIS OF PREPARATION 3416 The unaudited condensed consolidated interimfinancialstatements for the six months ended30September 2023 have been prepared ina c c o r d a n c ew i t h H o n g Ko n g A c c o u n t i n gStandards(“HKASs”)34“Interim FinancialReporting”issued by the Hong Kong InstituteofCertified Public Accountants(“HKICPA”)aswell as the applicable disclosure requirementso