安保工程控股中期报告 2023/2024

(Incorporated in the Cayman Islands with limited liability)()Stock Code: 1627 CONTENTS目錄 2Corporate Information4Consolidated Statement of Profit or Loss and Other Comprehensive Income5Consolidated Statement of Financial Position7Consolidated Statement of Changes in Equity8Condensed Consolidated Statement of Cash Flows9Notes to the Unaudited Condensed Consolidated Interim Financial Information26Management Discussion and Analysis36Other Information CorporateInformatIon公司資料 BOARD OF DIRECTORS Mr. YAU Kwok Fai(Chairman)(Appointed as Chief Executive Officer on 29 August 2023)Mr. LAU Chi Fai DanielMr. CHEUNG Ho Yuen(Chief Executive Officer)(Resigned on 29 August 2023) Non-executive DirectorMr. NGAI Chun Hung Independent Non-executive DirectorsProf. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk HingMr. MONG Chan BOARD COMMITTEES Audit CommitteeMr. MONG Chan(Chairman)Prof. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk Hing Remuneration Committee Dr. LEE Man Piu Albert(Chairman)Prof. KO Jan MingDr. LI Yok SheungMs. MAK Suk HingMr. MONG ChanMr. YAU Kwok Fai Nomination CommitteeMr. YAU Kwok Fai(Chairman)Prof. KO Jan MingDr. LEE Man Piu AlbertDr. LI Yok SheungMs. MAK Suk HingMr. MONG Chan COMPANY SECRETARY Mr. CHONG Yuk Fai(Appointed on 18 May 2023)Mr. MUI Siu Hong(Resigned on 18 May 2023) INDEPENDENT AUDITOR Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor REGISTERED OFFICE Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108 HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESSNo. 155 Waterloo Road, Kowloon TongKowloon, Hong Kong 155 SHARE REGISTRAR AND TRANSFER OFFICEPrincipal Share Registrar and Transfer Officein the Cayman IslandsOcorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108 Hong Kong Branch Share Registrar and Transfer OfficeTricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1617 SHARE INFORMATION 016274,000 Ordinary share listingPlace of listingMain Board of The Stock Exchangeof Hong Kong LimitedStock code01627Board lot size4,000 Shares WEBSITES http://www.ableeng.com.hkhttp://www.gennexir.com/?page_id=191&code=01627&lang=en_US http://www.ableeng.com.hkhttp://www.gennexir.com/?page_id=191&code=01627&lang=zh_HK The board of directors of Able Engineering Holdings Limited(the “Company”) presents the unaudited condensed consolidatedinterim financial information of the Company and its subsidiariesfor the six months ended 30 September 2023 (the “Period”)together with comparative figures for the corresponding period inthe previous year. The unaudited condensed consolidated interimfinancial information has not been audited, but has been reviewedby the Company’s audit committee. ConsolidatedstatementoffinanCialPosition綜合財務狀況表 ConsolidatedstatementofChangesinequity綜合權益變動表 *1,455,746,0001,500,274,000 NotestotheUNaUditedCoNdeNsedCoNsolidatediNterimFiNaNCialiNFormatioN未經審核簡明綜合中期財務資料附註 1. 1.CORPORATE INFORMATION Windward 3, Regatta Office Park, PO Box1350, Grand Cayman KY1-1108155 Able Engineering Holdings Limited (the “Company”) isa limited liability company incorporated in the CaymanIslands and its shares are publicly traded on the MainBoard of The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). The registered office of the Companyis located at Windward 3, Regatta Office Park, PO Box1350, Grand Cayman KY1-1108, Cayman Islands. Theprincipal place of business of the Company is located atNo. 155 Waterloo Road, Kowloon Tong, Kowloon, HongKong. During the six months ended 30 September 2023 (the“Period”), the Company and its subsidiaries (collectively,the “Group”) were principally engaged in buildingconstruction and repair, maintenance, alteration andaddition (“RMAA”) works in Hong Kong. RMAA In the opinion of the board (the “Board”) of directors(the “Directors”) of the Company, Golden Lux HoldingsLimited, a company incorporated in the British VirginIslands (the “BVI”), is the immediate holding companyof the Company; Golden More Limited, a companyincorporated in the BVI, is the ultimate holding companyof the Company. NotestotheUNaUditedCoNdeNsedCoNsolidatediNterimFiNaNCialiNFormatioN未經審核簡明綜合中期財務資料附註 2. 2.BASIS OF PREPARATION T h i s u n a u d i t e d c o n d e n s e d c o n s o l i d a t e d i n t e r i mfinancial information for the Period has been preparedin accordance with Hong Kong Accounting Standard(“HKAS”) 34 “Interim Financial Reporting” issued by theHong Kong Institute of Certified Public Accountants (the“HKICPA”) and the applicable disclosure requirementsset out in Appendix 16 of the Rules Governing the Listingof Securities on the Stock Exchange (the “Listing Rules”). 34 T h e a c c o u n t i n g p o l i c i e s a n d b a s i s o f