御德国际控股二零二四年中期业绩报告

Incorporated in Bermuda with limited liability於百慕達註冊成立之有限公司）Stock Code股份代號：8048 2024INTERIM REPORT中期業績報告 香港聯合交易所有限公司（「聯交所 J）GEM之特色 CHARACTERISTICS OFGEM OF THESTOCK EXCHANGE OF HONG KONGLIMITED (THE “STOCK EXCHANGE”) GEM has been posiƟoned as a market designed toaccommodate small and mid-sized companies to whicha higher investment risk may be aƩached than othercompanies listed on the Stock Exchange. ProspecƟveinvestors should be aware of the potenƟal risks ofinvesƟng in such companies and should make thedecisionto invest only aŌer due and carefulconsideraƟon. G E M的定位，乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型公司提供 ㇐個上市的市場。 有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周 詳的考慮後方作出投資決定。 Given that the companies listed on GEM are generallysmall and midsized companies, there is a risk thatsecuriƟes traded on GEM may be more suscepƟble tohigh market volaƟlity than securiƟes traded on theMain Board of the Stock Exchange and no assurance isgiven that there will be a liquid market in the securiƟestraded on GEM. 由於 G E M 上市公司㇐般為中小型公司，在G E M 買賣之證券可能會較於聯交所主板買賣 的證券承受較大之市場波動風險，同時無法保證在G E M買賣的證券會有高流通量的市 場。 Hong Kong Exchanges and Clearing Limited and theStock Exchange take no responsibility for the contentsofthis report,make no representaƟon as to itsaccuracy or completeness and expressly disclaim anyliability whatsoever for any loss howsoever arising fromor in reliance upon the whole or any part of thecontents of this report. 香港交易及結算所有限公司及聯交所對本公吿之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本公吿全部或任何部份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 This report, for which the directors (the “Directors”) of Yu TakInternaƟonal Holdings Limited (the “Company”) collecƟvelyand individually accept full responsibility, includes parƟcularsgiven in compliance with the Rules Governing the LisƟng ofSecuriƟes on GEM of the Stock Exchange (the “GEM LisƟngRules”) for the purpose of giving informaƟon with regard tothe Company. The Directors, having made all reasonableenquiries, confirm that to the best of their knowledge andbelief the informaƟon contained in this report is accurate andcomplete in all material respects and not misleading ordecepƟve, and there are no other maƩers the omission ofwhich would make any statement herein or this reportmisleading. 本公吿乃遵照聯交所 G E M 證券上市規則（廠 GE M 上市規則」）的規定而提供有關御德國際控股有限公司（「本公司」）之資料。 本公司之董事（「董事」）願就本公吿所載資料共同及個別 承擔全部責任。 董事在作出㇐切合理查詢後，確認就其所深知及確信，本公吿所載資料 在各重要方面均屬準確完備，沒有誤導或欺詐成份，且本公吿無遺漏任何其他事項，足 以令致本公吿或其所載任何陳述產生誤導。 TheDirectorspresenttheunauditedconsolidated results of the Company and itssubsidiaries (collecƟvely referred to as the“Group”) for six months ended 30 June 2024(“Financial Statements’’), together with thecomparaƟvefigures for the correspondingperiods in 2023, as follows: 董事謹此呈報本公司及其附屬公司（統稱「本集團」）截至二零二四年六月三十日止六 個 月 之 未 經 審 核 綜 合 業 績 （「 財 務 報表」），與二零二三年同期之比較數字如下： CONDENSEDCONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 JUNE 2024簡明綜合損益及其他全面收益表 截至二零二四年六月三十日止六個月 CONDENSEDCONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 JUNE 2024 (Cont.)簡明綜合損益及其他全面收益表 截至二零二四年六月三十日止六個月 （續） CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWSFOR THE SIX MONTHS ENDED 30 JUNE 2023簡明綜合現金流量表 截至二零二四年六月三十日止六個月 NOTESTO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTSFOR THE SIX MONTHS ENDED 30 JUNE 2024簡明綜合財務報表附註截至二零二四年六月三十日止六個月 1.㇐般資料 1.GENERAL INFORMATION 本公司乃一間於百慕達註冊成立之獲豁免有限公司，其註冊辦事處地址為Clarendon 2 Church Street，HamiltonHM11，Bermuda，而其主要營業地點為香港。本公司股份於聯交所GEM上市。本集團主要從事開發、銷售及實施企業軟件、提供系統集成及專業服務、設計及銷售黃金和珠寶產品以及投資控股。本集團之營運基地為香港及中華人民共和國（「中國」）。該等綜 合財 務 報 表以 港 元 （「 港 元」）呈列。 TheCompany is incorporated in Bermuda as anexempted company with limited liability. The address ofits registered office is Clarendon House, 2 Church Street,Hamilton HM11, Bermuda and its principal place ofbusiness is Hong Kong. The Company’s shares are listedon the GEM of the Stock Exchange. The Group isprincipallyengaged in the development,sale andimplementaƟon of enterprise soŌware, provision ofsystems integraƟon and professional services, designandsalesof goldandjewelleryproducts andinvestment holding. The Group’s operaƟons are basedin Hong Kong and the People’s Republic of China (the“PRC”). These consolidated financial statements arepresented in Hong Kong dollars (“HK$”). 2.編製基準 2.BASIS OF PREPARATION 於二零二四年一月一日開始之年度期間生效之新訂及經修訂香港財務報吿準則 New and amended HKFRSs that are effecƟve for annualperiods beginning on 1 January 2024 The Group has applied for the first Ɵme the followingamended HKFRSs issued by the HKICPA, which arerelevant to the Group’s operaƟons and effecƟve for theGroup5sconsolidated financial statements for theperiod beginning on 1 January 2024: 本集團首次應用以下由香港會計師公會頒佈，與本集團的營運有關及適用於本集團於二零二四年一月一日開始之期間的綜合財務報表之經修訂香港財務報吿準則： 香 港 會 計 準則第1号之修訂將負債分類為流動或非流動及香港詮譯第5號之相關修訂 Amendments toHKAS1ClassificaƟon of LiabiliƟes asCurrent or Non-Current and relatedamendmentstoHongKongInterpretaƟon 5 採納新訂立及經修訂香港財務報吿準則對本集團本期間及過往期間之業績及財務狀況的編 製及呈列方法並無重大影響。 The adopƟon of the new and amended HKFRSs had nomaterialimpact on how