MINDTELL TECH：第三季度业绩报告2022/23

THIRD QUARTERLY REPORT GEM CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE” ) 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 investorsshouldbe aware of the potential risks ofinvesting in such companies and should makethe decision to invest only after due and carefulconsideration. GEMGEMGEM 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. 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 Condensed Consolidated Statementof Changes in Equity5 Notes to the Unaudited CondensedConsolidated Financial Statements6 Other Information34 The board of Directors (the “Board”) is pleased toannounce the unaudited condensed consolidatedresultsof the Company and its subsidiaries(collectively referred to as the “Group”) for thethree months and nine months ended 31 August2023, together with the comparative unauditedfigures for the corresponding periods of 2022, asfollows: CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME For the three months and nine months ended 31 August 2023 CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME For the three months and nine months ended 31 August 2023 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the nine months ended 31 August 2023 NOTES TO THE UNAUDITED CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS For the three months and nine months ended 31 August 2023 1. 1. CORPORATE INFORMATION G E MCricketSquare, Hutchins Drive, P.O.Box 2681, Grand Cayman KY1-1111,Cayman Islands302-308191910B-7-7, Sky Park @ One City, JalanUSJ 25/1, 47650 Subang Jaya,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 Road, WanChai, Hong Kong. The Group’s headquarter issituated at B-7-7, Sky Park @ One City, JalanUSJ 25/1, 47650 Subang Jaya, Selangor,Malaysia. Theprincipal activity of the Company isinvestment holding. The Group is principallyengaged in the provision of system integrationand development services, IT outsourcingservices and maintenance and consultancyservices. 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 three months and nine months ended 31 August 2023 2. 2. BASIS OF PREPARATION ANDPRINCIPAL ACCOUNTINGPOLICIES GEM18 Theunaudited condensed consolidatedfinancial statements of the Group for the ninemonths ended 31 August 2023 (the “ThirdQuarterly Financial Statements”) are preparedin accordance with the applicable disclosurerequirements of Chapter 18 of the GEM ListingRules. The preparation of the Third Quarterly FinancialStatements requires the management to makejudgements, estimates and assumptions thataffect the application of policies and reportedamounts of assets and liabilities, income andexpenses on a period to date basis. Actualresults may differ from these estimates. TheThird Quarterly Financial Statementsi n c l u d ea n e x p l