比优集团：2023/2024 第三季度业绩报告

(Incorporated in the Cayman Islands with limited liability)()Stock Code: 8053 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEMhas been positioned as a market designed to accommodate small and mid-sizedcompanies to which a higher investment risk may be attached than other companies listedon the Stock Exchange. Prospective investors should be aware of the potential risks ofinvesting in such companies and should make the decision to invest only after due andcareful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, thereis a risk that securities traded on GEM may be more susceptible to high market volatilitythan securities traded on the Main Board of the Stock Exchange and no assurance is giventhat there will be a liquid market in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limitedtake no responsibility for the contents of this report, make no representation as to its accuracy orcompleteness and expressly disclaim any liability whatsoever for any loss howsoever arising fromor in reliance upon the whole or any part of the contents of this report. This report, for which the directors of Pizu Group Holdings Limited collectively and individuallyaccept full responsibility, includes particulars given in compliance with the Rules Governing theListing of Securities on GEM of the Stock Exchange for the purpose of giving information withregard to Pizu Group Holdings Limited. The directors, having made all reasonable enquiries,confirm that, to the best of their knowledge and belief the information contained in this report isaccurate and complete in all material respects and not misleading or deceptive, and there areno other matters the omission of which would make any statement in this report or this reportmisleading. GEM GEM GEMGEMGEM GEM Pizu Group Holdings Limited比優集團控股有限公司Third Quarterly Report2023/2024第三季度業績報告 HIGHLIGHTS •Revenueof the Group for the nine monthsended31 December 2023(the“Period”)wasapproximately RMB1,007.80 million,representinga decrease of approximately22.2%as compared to the correspondingperiod in the previous fiscal year. •100,78022.2% •14,450 •TheGroup recorded a profit attributable toownersof approximately RMB144.50 millionfor the Period. •13,913 •TheGroup recorded a total comprehensiveincome attributable to owners approximatelyRMB139.13 million for the Period. •Basicprofit per share of the Group wasapproximately RMB0.041 for the Period. •0.041 • •The Board does not recommend the paymentof any dividend for the Period. UNAUDITED RESULTS FOR THE NINE MONTHSENDED 31 DECEMBER 2023 The board of directors (the “Board”) of Pizu GroupHoldingsLimited(the“Company”)announces theunaudited consolidated results of the Company anditssubsidiaries(collectively the“Group”)for theninemonths ended 31 December 2023,togetherwiththe unaudited comparative figures for thecorresponding periods in 2022, as follows: (Unlessotherwise stated,all financial figurespresentedin this quarterly financial report aredenominated in Renminbi (“RMB”) thousand dollars) CONDENSED CONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME RevenueCost of goods sold and servicesprovided Gross profitOther income and gainShare of profit of associatesSelling and distribution expensesAdministrative and otheroperating expenses Pizu Group Holdings Limited比優集團控股有限公司Third Quarterly Report2023/2024第三季度業績報告 Notes: 1. 1.Principal accounting policies The unaudited quarterly report has been preparedin accordance with Hong Kong Financial ReportingStandards(“HKFRSs”)issued by the Hong KongInstituteof Cer tified Public Accountants(the“HKICPA”)and with the applicable disclosurerequirements of the Rules Governing the Listing ofSecurities on GEM of The Stock Exchange of HongKong Limited. The accounting policies adopted areconsistent with those set out in the annual financialstatements for the year ended 31 March 2023. GEM Thequarterly report is unaudited,but has beenreviewed by the audit committee of the Company. TheGroup principally operates in the People’sRepublicof China(the“PRC”)with its businessactivities principally transacted in RMB, the resultsof the Group are therefore prepared in RMB. 2. 2.Revenue An analysis of the revenue from the Group’s principalactivities is follows: Sale of explosivesProvision of blasting operationsand mining engineeringNon-ferrous metal mining anddressing industry income Pizu Group Holdings Limited比優集團控股有限公司Third Quarterly Report2023/2024第三季度業績報告 3. 3.Income tax 18%13%25% No provision for Hong Kong profits tax and Mongoliacorporateincome tax is made for current periodand prior period as there is no assessable profitsarisingin Hong Kong or Mongolia for both years.TajikistanCorporate Income Tax rate is calculatedat applicable rates of 18% (for activities other thangoodsproduction)and 13%(for activity of goodsproduction);whereas EIT is calculated a