华泰瑞银中期报告2024

2024INTERIM REPORT中期報告 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sizedcompanies to which a higher investment risk may be attached than other companieslisted on the Stock Exchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decision to invest only afterdue and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies,there is a risk that securities traded on GEM may be more susceptible to high marketvolatility than securities traded on the Main Board and no assurance is given thatthere 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 accuracyor completeness and expressly disclaim any liability whatsoever for any loss howsoever arisingfrom or in reliance upon the whole or any part of the contents of this report. This report, for which the directors of Sino Splendid Holdings Limited (the “Company”)collectively and individually accept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of The Stock Exchange of HongKong Limited (the “GEM Listing Rules”) for the purpose of giving information with regard tothe Company. The directors, having made all reasonable enquiries, confirm that to the best oftheir knowledge and belief the information contained in this report is accurate and completein all material respects and not misleading or deceptive, and there are no other matters theomission of which would make any statement herein or this report misleading. GEM GEM GEMGEMGEM GEMGEM Theboard(the“Board”)of directors(the“Directors”) of Sino Splendid Holdings Limited(the “Company”) is pleased to announce theunaudited consolidated results of the Companyandits subsidiaries(hereinafter collectivelyreferredto as the“Group”)for the threemonths (the “Quarterly Period”) and six months(the “Half-Yearly Period”) ended 30 June 2024,together with the comparative unaudited figuresfor the corresponding periods in 2023. UNAUDITED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOMEFor the six months ended 30 June 2024 UNAUDITED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME(continued) For the six months ended 30 June 2024 UNAUDITED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME(continued) For the six months ended 30 June 2024 UNAUDITED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2024 UNAUDITED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY (continued) For the six months ended 30 June 2024 a Note a:Under the Companies Law of the CaymanIslands(2010 Revision as amended fromtime to time), the share premium and capitalreserve of the Company may be applied forpaymentof distributions or dividends toshareholders of the Company provided thatimmediately following the date on whichthedistribution or dividend is proposedto be paid, the Company is able to pay itsdebts as they fall due in the ordinary courseof business. b10% Note b:P u r s u a n t t o t h e r e l e v a n t l a w s a n dr e g u l a t i o n sf o r f o r e i g n i n v e s t m e n tenterprises (the “FIEs”) established in thePeople’s Republic of China excluding HongKong (the “PRC”), a certain portion of theFIE’s profits is required to be transferred toreserve funds which are not distributable.Transfers to this reserve are made out oftheFIE’s profit after taxation calculatedinaccordance with accounting principlesand financial regulations applicable to PRCenterprises and shall not be less than 10%of profit after taxation. No such transferwas made in either periods as there was nosuch profit after taxation from the FIEs. UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OF CASHFLOWSFor the six months ended 30 June 2024 NOTES: 1. 1.BASIS OF PREPARATION 34GEM18 The unaudited condensed consolidated financialstatements have been prepared in accordancewithHong Kong Accounting Standards 34“Interim Financial Reporting” issued by the HongKong Institute of Certified Public Accountantsand the disclosure requirements of Chapter 18of the GEM Listing Rules. The unaudited condensed consolidated financialstatements of the Group have not been reviewedby the Company’s auditor. Adjustments may beidentified during the course of annual audit tobe performed by the Company’s auditor. 2. 2.PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated financialstatements of the Group have been preparedu n d e rh i s t o r i c a l c o s t c o n v e n t i o n ,e x c e p tforcertain financial instruments,which aremeasured at fair value. The principal accountingpolicies used in the preparation of the unauditedcondensed cons