亚积邦租赁中期报告 2023/24

CONTENTS 目 錄2CORPORATE INFORMATION公司資料4CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表5CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表7CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表9CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表10NOTES TO CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION簡明綜合中期財務資料附註31MANAGEMENT DISCUSSION AND ANALYSIS管理層討論與分析43OTHER INFORMATION其他資料 02AP RENTALS HOLDINGS LIMITEDInterim Report 2023/24CORPORATE INFORMATION公司資料BOARD OF DIRECTORSExecutive Directors:Lau Pong Sing (Chairman)Chan Kit Mui, LinaNon-executive Director:Nakazawa TomokatsuIndependent Non-executive Directors:Ho Chung Tai, RaymondSiu Chak YuLi Ping ChiAUDIT COMMITTEELi Ping Chi (Chairman)Ho Chung Tai, RaymondSiu Chak YuREMUNERATION COMMITTEESiu Chak Yu (Chairman)Li Ping ChiLau Pong SingNOMINATION COMMITTEELau Pong Sing (Chairman)Siu Chak YuLi Ping ChiRISK MANAGEMENT COMMITTEELau Pong Sing (Chairman)Chan Kit Mui, LinaWong Cheuk ManAUTHORISED REPRESENTATIVESLau Pong SingWong Cheuk ManCOMPANY SECRETARYWong Cheuk Man (HKICPA, ACCA)AUDITORDeloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor35th Floor, One Pacific Place88 QueenswayHong Kong董事會執行董事：劉邦成（主席）陳潔梅非執行董事：中澤友克獨立非執行董事：何鍾泰蕭澤宇李炳志審核委員會李炳志（主席）何鍾泰蕭澤宇薪酬委員會蕭澤宇（主席）李炳志劉邦成提名委員會劉邦成（主席）蕭澤宇李炳志風險管理委員會劉邦成（主席）陳潔梅王卓敏授權代表劉邦成王卓敏公司秘書王卓敏 （HKICPA、ACCA）核數師德勤•關黃陳方會計師行執業會計師註冊公眾利益實體核數師香港金鐘道88號太古廣場一座35樓 03亞積邦租賃控股有限公司二零二三╱二四年中期報告CORPORATE INFORMATION公司資料LEGAL ADVISERAs to Hong Kong LawDeacons5th Floor, Alexandra House18 Chater Road, CentralHong KongPRINCIPAL BANKERNanyang Commercial Bank, LimitedThe Hongkong and Shanghai Banking Corporation LimitedPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICEComputershare Hong Kong Investor Services LimitedShops 1712–1716, 17th Floor, Hopewell Centre183 Queen’s Road East, WanchaiHong KongREGISTERED OFFICECricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGUnit 806A, 8th FloorTower II, South Seas CentreNo. 75 Mody RoadKowloonHong KongSTOCK CODE1496COMPANY WEBSITEwww.apholdingshk.com法律顧問有關香港法律的近律師行香港中環遮打道18號歷山大廈5樓主要往來銀行南洋商業銀行有限公司香港上海滙豐銀行有限公司股份過戶登記總處Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands香港股份過戶登記分處香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712至1716號舖註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands總辦事處及香港主要營業地點香港九龍麼地道75號南洋中心第二座8樓806A室股份代號1496公司網址www.apholdingshk.com 04AP RENTALS HOLDINGS LIMITEDInterim Report 2023/24CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表Six months ended 30 September截至9月30日止六個月202320222023年2022年NOTESHK$’000HK$’000附註千港元千港元(Unaudited)(Unaudited)（未經審核）（未經審核）Revenue收益3A Goods and services 貨品及服務26,85525,308 Leasing of equipment 設備租賃52,00458,249 Total Revenue總收益78,85983,557Cost of sales and services銷售及服務成本(57,840)(56,872) Gross profit毛利21,01926,685Other income其他收入41,2872,916Other gains and losses其他收益及虧損53,0987,135Impairment losses recognised on property, plant and equipment, net已確認物業、機械及 設備減值虧損淨額–(1,786)Reversal of impairment losses (impairment losses) under expected credit loss model recognised on lease receivables and trade receivables, net根據預期信貸虧損模式 已確認租賃應收款項及 貿易應收款項減值虧損 撥回 （減值虧損）淨額1,956(8,622)Administrative expenses行政開支(19,911)(17,780)Selling and distribution expenses銷售及分銷開支(399)(332)Share of loss of a joint venture分佔一間合營企業的虧損(800)–Finance costs融資成本6(837)(682) Profit before tax除稅前溢利5,4137,534Income tax expense所得稅開支7(1,348)(167) Profit for the period期內溢利84,0657,367 Other comprehensive expense for the period期內其他全面開支Item that may be reclassified subsequently to profit or loss:其後可重新分類至損益的 項目 ： Exchange differences arising on translation of foreign operations 換算海外業務產生的 匯兌差額(864)(1,525) Total comprehensive income for the period期內全面收益總額3,2015,842 Earnings per share每股盈利 — Basic (HK cents) — 基本（港仙）90.470.85 05亞積邦租賃控股有限公司二零二三╱二四年中期報告CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表As at 30 September 2023As at 31 March 2023於2023年9月30日於2023年3月31日NOTESHK$’000HK$’000附註千港元千港元(Unaudited)(Audited)（未經審核）（經審核）Non-current Assets非流動資產Property, plant and equipment物業、機械及設備11173,804187,121Right-of-use assets使用權資產4,9146,711Prepayments and deposits paid for acquisition of property, plant and equipment就收購物業、機械及 設備的預付款項及 已付按金123,751424Interests in a joint venture於一間合營企業的權益135–Rental deposits paid已付租金按金12650650Deposit placed for a life insurance policy壽險保單存款3,0152,983Deferred tax assets遞延稅項資產138138 186,407198,027 Current Assets流動資產Inventories存貨15,13613,834Trade and other receivables, deposits and prepayments貿易及其他應收款項