德斯控股2023中期报告

CHARACTERISTICS OF GEM OF THESTOCK EXCHANGE OF HONG KONGLIMITED (THE “STOCK EXCHANGE”) GEM GEM GEM has been positioned as a market designed toaccommodate small and mid-sized companies towhich a higher investment risk may be attachedthan other companies listed on the Stock Exchange.Prospectiveinvestors should be aware of thepotential risks of investing in such companies andshould make the decision to invest only after dueand careful consideration. GEMGEMGEM Giventhat the companies listed on GEM aregenerally small and mid-sized companies, there isa risk that securities traded on GEM may be moresusceptible to high market volatility than securitiestraded on the Main Board and no assurance is giventhat there will be a liquid market in the securitiestraded on GEM. Hong Kong Exchanges and Clearing Limited and theStock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracyor completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or inreliance upon the whole or any part of the contents of thisreport. GEMGEM This report, for which the directors (the “Directors”) ofRMH Holdings Limited (the “Company”, together withits subsidiaries, the “Group”) collectively and individuallyaccept full responsibility, includes particulars given incompliance with the Rules Governing the Listing ofSecurities on GEM of the Stock Exchange (the “GEMListing Rules”) for the purpose of giving informationwith regard to the Company. The Directors, having madeall reasonable enquiries, confirm that to the best of theirknowledge and belief, the information contained in thisreport is accurate and complete in all material respectsand not misleading or deceptive, and there are no othermatters the omission of which would make any statementherein or this report misleading. •The unaudited revenue of the Group amounted to approximately S$1,309,000 for the sixmonths ended 30 June 2023, representing a decrease of approximately S$637,000 or32.7% as compared with the revenue of approximately S$1,946,000 for the six monthsended 30 June 2022. •The unaudited loss of the Group was approximately S$2,794,000 for the six monthsended 30 June 2023, representing an increase of approximately S$2,154,000 or 43.5% ascompared with the losses of approximately S$4,948,000 for the six months ended 30 June2022. The losses mainly attributable to (i) other operating expenses; and (ii) employeebenefits expense. •Loss per share was 0.20 Singapore cents for the six months ended 30 June 2023 whilethe loss per share was 0.37 Singapore cents for the six months ended 30 June 2022. •The Board did not recommend the payment of an interim dividend for the six monthsended 30 June 2023. •20236 301,309,00020226 301,946,000637,00032.7%•20236 302,794,00020226 304,948,0002,154,00043.5%(i)(ii)•20236 300.2020226 300.37•20236 30 Highlights摘要 Reporton Review of Condensed ConsolidatedFinancial Statements To the Board of Directors of RMH Holdings Limited BASIS FOR DISCLAIMER OF CONCLUSION 2023630 We were engaged to review the condensed consolidatedfinancialstatements of RMH Holdings Limited(the“Company”) and its subsidiaries (collectively referredto as the “Group”) which comprise the condensedconsolidated statement of financial position as of 30 June2023, and the related condensed consolidated statementofprofit or loss and other comprehensive income,condensed consolidated statement of changes in equityand condensed consolidated statement of cash flows forthe six-month period then ended, and certain explanatorynotes. Because of the significance of the matters describedin the “Basis for disclaimer of conclusion” section ofour report, we had not been able to obtain sufficientand appropriate audit evidence to provide a basis forconclusion on the condensed consolidated financialstatements. Accordingly, we do not express a conclusionon these condensed consolidated financial statements. Basis for disclaimer of conclusion Going Concern 220236302,794,00020236309,389,0008,612,0004,076,000170,00077,000 Wedraw attention to Note 2 to the condensedconsolidated financial statements, the Group incurred anet loss from continuing operations attributable to ownersof the Company of approximately S$2,794,000 for the sixmonths ended 30 June 2023, and as at 30 June 2023,the Group had net current liabilities and net liabilitiesof S$9,389,000 and S$8,612,000 respectively, whichincluded financial guarantee liabilities provided for certaindeconsolidated subsidiaries in Singapore which wereunder liquidation (“Singapore Liquidated Subsidiaries”)of S$4,076,000 and borrowings of S$170,000 that wouldbe repayable within one year, while the Group’s cash andcash equivalent balance was S$77,000. TheGroup did not have sufficient cash and cashequivalents for immediate settlement of borrowings andfinancial guarantee liabilities as mentioned above. 20236 304,076,00020236 30 As at 30 June 2023, the Group provided a corporate