MINDTELL TECH2024 中期报告

CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEM GEM G E Mh a s b e e n p o s i t i o n e d a s a m a r k e tdesigned to accommodate small and mid-sizedcompanies to which a higher investment riskmay be attached than other companies listedon the Stock Exchange. Prospective investorsshould be awareof the potential risks ofinvestingin such companies and shouldmake the decision to invest only after due andcareful consideration. Given that the companies listed on GEM aregenerally small and mid-sized companies, thereis a risk that securities traded on GEM maybe more susceptible to high market volatilitythan securities traded on the Main Board of theStock Exchange and no assurance is given thatthere will be a liquid market in the securitiestraded on GEM. GEMGEMGEM Hong Kong Exchanges and Clearing Limited andthe Stock Exchange take no responsibility for thecontents of this report, make no representationas to its accuracy or completeness and expresslydisclaim any liability whatsoever for any losshowsoever arising from or in reliance upon thewhole or any part of the contents of this report. GEMGEMM i n d t e l lTechnology Limited T h i sr e p o r t ,f o r w h i c h t h e d i r e c t o r s( t h e“Directors”) of Mindtell Technology Limited (the“Company”) collectively and individually acceptfull responsibility, includes particulars given incompliance with the Rules Governing the Listingof Securities on GEM of the Stock Exchange (the“GEM Listing Rules”) for the purpose of givinginformation with regard to the Company. TheDirectors, having made all reasonable enquiries,confirm that to the best of their knowledge andbelief the information contained in this report isaccurate and complete in all material respectsand not misleading or deceptive, and there are noother matters the omission of which would makeany statement herein or this report misleading. CONTENTS PageCondensed Consolidated Statement of Profit orLoss and Other Comprehensive Income3Condensed Consolidated Statement ofFinancial Position5Condensed Consolidated Statement ofChanges in Equity7Condensed Consolidated Statement ofCash Flows8Notes to the Unaudited Condensed ConsolidatedFinancial Statements10Management Discussion and Analysis36Other Information47 Mindtell Technology Limited The board of Directors (the “Board”) is pleased topresent the unaudited condensed consolidatedresultsof Mindtell Technology Limited(the“Company”) and its subsidiaries (collectivelyreferred to as the “Group”) for the six monthsended 31 May 2024, together with the comparativeunaudited figures for the corresponding periods in2023, as follows: CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 31 May 2024 CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 31 May 2024 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION At 31 May 2024 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION At 31 May 2024 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 31 May 2024 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 31 May 2024 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 31 May 2024 NOTES TO THE UNAUDITED CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS For the six months ended 31 May 2024 1. 1.CORPORATE INFORMATION G E MCricket Square, HutchinsD r i v e ,P . O .B o x 2 6 8 1,GrandCayman KY1-1111,Cayman Islands302-308191910B-7-7,Sky Park @ One City, JalanU S J25/1,47650 S u b a n gJaya, Selangor, Malaysia T h eC o m p a n y w a s i n c o r p o r a t e d a s a nexempted company with limited liability inthe Cayman Islands on 27 February 2018.The Company’s shares were listed on GEMof the Stock Exchange on 22 October 2018(the “Listing”). The address of the Company’sregistered office is Cricket Square, HutchinsDrive, P.O. Box 2681, Grand Cayman KY1–1111, Cayman Islands and its principal placeof business in Hong Kong is Room 1910, 19/F,CC Wu Building, 302-308 Hennessy Rood, WanChai, Hong Kong. The Group’s headquarter issituated at B-7-7, Sky Park @ One City, JalanUSJ 25/1, 47650 Subang Jaya, Selangor,Malaysia. The principal activity of the Company is aninvestment holding company. The Group isprincipally engaged in the provision of systemintegrationand development services,IToutsourcing services and maintenance andconsultancy services. Theunaudited condensed consolidatedfinancial statements are presented in MalaysianRinggit (“RM”) and all amounts have beenrounded to the nearest thousand (“RM’000”),unless otherwise indicated. NOTES TO THE UNAUDITED CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS For the six months ended 31 May 2024 2.BASIS OF PREPARATION ANDPRINCIPAL ACCOUNTINGPOLICIES 2. 34GEM18 Theunaudited condensed consolidatedfinancial statements of the Group for the sixmonths ended 31 May 2024 (the “InterimFinancialStatements”)are prepared