日光控股2024中期报告

CHARACTERISTICS OF GEMGEM G E M h a s b e e n p o s i t i o n e d a s a m a r k e t d e s i g n e d t oaccommodate small and mid-sized companies to which ahigher investment risk may be attached than other companieslisted on the Stock Exchange. Prospective investors should beaware of the potential risks of investing in such companiesand should make the decision to invest only after due andcareful consideration. GEM Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securities tradedon GEM may be more susceptible to high market volatility thansecurities traded on the Main Board and no assurance is giventhat there will be a liquid market in the securities traded onGEM. GEMGEMGEM Hong Kong Exchanges and Clearing Limited and the Stock Exchangetake no responsibility for the contents of this report, make norepresentation as to its accuracy or completeness and expresslydisclaim any liability whatsoever for any loss howsoever arising fromor in reliance upon the whole or any part of the contents of this report. 香港交易及結算所有限公司及聯交所對本報告內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不會對因本報告全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 This report, for which the Directors collectively and individually acceptfull responsibility, includes particulars given in compliance with theGEM Listing Rules for the purpose of giving information with regard tothe Company. The Directors, having made all reasonable enquiries,confirm that to the best of their knowledge and belief, the informationcontained in this report is accurate and complete in all materialrespects and not misleading or deceptive and there are no othermatters the omission of which would make any statement herein orthis report misleading. 本報告的資料乃遵照GEM上市規則而刊載，旨在提供有關本公司的資料；董事願就本報告的資料共同及個別地承擔全部責任。董事在作出一切合理查詢後確認，就其所深知及確信，本報告所載資料在各重要方面均屬準確完備，並無誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 Unless otherwise stated, all monetary figures are expressed in SGD.Certain amounts and percentage figures included in this report havebeen subject to rounding adjustments. Accordingly, figures shown astotals in certain tables may not be an arithmetic aggregation of thefigures preceding them. Expressions used throughout this report havetheir meanings set out in the section headed “Definitions and Glossaryof Technical Terms”. 除另有指明外，所有幣值均以新加坡元呈列。本報告所載若干金額及百分比數字已經湊至整數。因此，若干圖表總金額一欄所示的數字或與數字相加計算所得總數略有出入。本報告所用詞彙的涵義載列於「釋義及技術詞彙」一節。 This report will remain on the “Latest Listed Company Information”page of the Stock Exchange’s website at www.hkexnews.hk for atleast 7 days from the date of its publication. This report will also bepublished on the Company’s website at www.sunlightpaper.com.sg. 本 報 告 將 自 其 刊 載 日 期 起 計 最 少 保 留 七 日 於聯 交 所 網 站www.hkexnews.hk之「 最 新 上 市 公司 公 告」頁 內。本 報 告 亦 將 刊 載 於 本 公 司 網 站www.sunlightpaper.com.sg。 In case of any inconsistency, the English text shall prevail over theChinese text. 中英文本如有任何歧義，概以英文本為準。 HIGHLIGHTS CONTENTS 3CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome簡明綜合損益及其他全面收益表4CondensedConsolidatedStatementofFinancialPosition簡明綜合財務狀況表5CondensedConsolidatedStatementofChangesinEquity簡明綜合權益變動表6CondensedConsolidatedStatementofCashFlows簡明綜合現金流量表7Notes to the CondensedConsolidatedFinancialStatements簡明綜合財務報表附註19Management DiscussionandAnalysis管理層討論及分析25CorporateGovernanceandOtherInformation企業管治及其他資料31DefinitionsandGlossaryofTechnicalTerms釋義及技術詞彙 UNAUDITED INTERIM RESULTS 董事會欣然呈報本集團2024年半年的未經審核簡明綜合財務業績，連同2023年半年的未經審核比較數字及2023年9月30日的經審核比較數字如下： TheBoard is pleased to report the unaudited condensedconsolidatedfinancialresultsoftheGroupfor2024H1,togetherwiththeunaudited comparative figures for 2023H1 and auditedcomparativefiguresasat30.9.2023,asfollows: For2024H12024年半年 As at 31.3.2024於2024年3月31日 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS For2024H12024年半年 1一般資料 1GeneralInformation 本公司於2017年9月21日在開曼群島註冊成立為獲豁免有限公司。股份於2018年4月16日在GEM上市。 TheCompanywasincorporatedasanexemptedcompanywithlimitedliabilityintheCaymanIslandson21.9.2017.TheShareswerelistedonGEMon16.4.2018. TheregisteredaddressoftheCompanyisCricketSquare,HutchinsDrive,P.O.Box2681,GrandCayman,KY1-1111,CaymanIslands.TheheadofficeandprincipalplaceofbusinessinSingaporeislocatedat11TuasSouthStreet5,Singapore637590.TheprincipalplaceofbusinessoftheCompanyinHongKongislocatedat31/F.,148ElectricRoad,NorthPoint,HongKong. 本 公 司 的 註 冊 地 址 為Cricket Square,Hutchins Drive,P.O.Box 2681,GrandCayman,KY1-1111,Cayman Islands。新加坡總 辦 事 處 及 主 要 營 業 地 點 位 於11 TuasSouth Street5,Singapore637590。本公司的香港主要營業地點位於香港北角電氣道148號31樓。 TheGroupisprincipallyengagedinthesupplyoftissueproductstocorporatecustomersinSingapore.Thesubsidiarydirectlyandwholly-ownedbytheCompanyisSPPInvestments,whichisaninvestmentholdingcompany.Thesubsidiaryindirectlyandwholly-ownedbytheCompany(throughSPPInvestments)isSunlightPaper,whichisprincipallyengagedinthesupplyoftissueproductstocorporatecustomersinSingapore. 本 集 團 主 要 從 事 向 新 加 坡 企 業 客 戶 供 應衛生紙 產 品。SPPInvestments為 本 公 司直 接 全 資 擁 有 的 附 屬 公 司， 為 投 資 控