宝联控股：第一季度报告 2024

GEM CHARACTERISTICS OF GEM OF THESTOCK EXCHANGE OF HONG KONGLIMITED (THE “STOCK EXCHANGE”) GEM之定位，乃為中小型公司提供一個上市之市場，此等公司相比起其他在聯交所上市之公司帶有較高投資風險。有意投資之人士應瞭解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。 GEM has been positioned as a market designedto accommodate small and mid-sized companiesto which a higher investment risk may be attachedthan other companies listed on the Stock Exchange.Prospective investors should be aware of the potentialrisks of investing in such companies and shouldmake the decision to invest only after due and carefulconsideration. 鑑於在GEM上市的公司一般為中小型公司，故在GEM買賣之證券可能會較在聯交所主板買賣之證券承受較大之市場波動風險，同時無法保證在GEM買賣之證券會有高流通量之市場。 Given that the companies listed on GEM are generallysmall and mid-sized companies, there is a risk thatsecurities traded on GEM may be more susceptible tohigh market volatility than securities traded on the MainBoard of the Stock Exchange and no assurance is giventhat there will be a liquid market in the securities tradedon GEM. 香港交易及結算所有限公司以及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不會就本報告全部或任何部分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。 Hong Kong Exchanges and Clearing Limited and theStock Exchange take no responsibility for the contents ofthis report, make no representation as to its accuracy orcompleteness and expressly disclaim any liability whatsoeverfor any loss howsoever arising from or in reliance upon thewhole or any part of the contents of this report. 本報告之資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關寶聯控股有限公司（「本公司」）之資料。本公司各董事（「董事」）願就本報告共同及個別承擔全部責任，並在作出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在各重大方面均屬準確完整，且無誤導或欺詐成分及本報告並無遺漏任何其他事項，致使本報告所載任何陳述或本報告產生誤導。 This report, for which the directors (the “Directors”) of PPSInternational (Holdings) Limited (the “Company”) collectivelyand individually accept full responsibility, includes particularsgiven in compliance with the Rules Governing the Listing ofSecurities on GEM of the Stock Exchange (the “GEM ListingRules”) for the purpose of giving information with regard tothe Company. The Directors, having made all reasonableenquiries, confirm that to the best of their knowledge andbelief the information contained in this report is accurateand complete in all material respects and not misleadingor deceptive, and there are no other matters the omissionof which would make any statement herein or this reportmisleading. CONTENTS 未經審核簡明綜合損益及其他全面收益表 3Unaudited Condensed Consolidated Statement ofProfit or Loss and Other Comprehensive Income 未經審核簡明綜合財務資料附註 5Notes to the Unaudited Condensed ConsolidatedFinancial Information 管理層討論及分析 16Management Discussion and Analysis UNAUDITED QUARTERLY RESULTS 董事會（「董事會」）欣然宣佈，本公司及其附屬公司（統稱「本集團」）截至二零二三年九月三十日止三個月的未經審核簡明綜合業績，連同二零二二年同期的未經審核比較數字如下： The board of Directors (the “Board”) is pleased to announcethat the unaudited condensed consolidated results of theCompany and its subsidiaries (collectively, the “Group”) forthe three months ended 30 September 2023, together withthe unaudited comparative figures for the correspondingperiod in 2022, as follows: UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME 截至二零二三年九月三十日止三個月 For the three months ended 30 September 2023 NOTES TO THE UNAUDITEDCONDENSED CONSOLIDATEDFINANCIAL INFORMATION 截至二零二三年九月三十日止三個月 For the three months ended 30 September 2023 1. 1.GENERAL INFORMATION 本公司於二零一二年五月三十一日在開曼群島註冊成立為獲豁免有限公司。本公司的註冊辦事處位於CricketSquare, Hutchins Drive, P.O. Box2681, Grand Cayman, KY1-1111,Cayman Islands。本公司的主要營業地點位於香港九龍灣偉業街38號富臨中心A座12樓A室。 The Company was incorporated as an exemptedcompany with limited liability in the Cayman Islands on31 May 2012. The registered office of the Company islocated at Cricket Square, Hutchins Drive, P.O. Box2681, Grand Cayman, KY1-1111, Cayman Islands.The principal place of business of the Company islocated at office A, 12/F, Tower A, Capital Tower, No.38, Wai Yip Street, Kowloon Bay, Hong Kong. 本公司於二零一三年六月十七日首次在香港聯合交易所有限公司（「聯交所」）GEM上市。本公司的主要業務為投資控股，旗下主要附屬公司的主要業務為於香港及中華人民共和國（「中國」）(i)提供環境清潔服務；及(ii)提供借貸服務。 The Company had its primary listing on the GEMof The Stock Exchange of Hong Kong Limited (the“Stock Exchange”) on 17 June 2013. The Company’sprincipal activity is investment holding and theprincipal activities of its principal subsidiaries are (i) theprovision of environmental cleaning services; and (ii)the provision of money lending services in Hong Kongand People’s Republic of China (the “PRC”). 2. 2.BASIS OF PREPARATION 未經審核簡明綜合業績已根據香港公認會計原則（包括香港會計師公會（「香港會計師公會」）頒佈之香港財務報告準則、香港會計準則及詮釋（統稱為「香港財務報告準則」））及GEM上市規則之適用披露規定編製。第一季度未經審核簡明綜合業績所用之主要會計政策與編製本集團截至二零二三年六月三十日止年度之年度財務報表所採納者一致。於本期間，本集團已採納所有與其業務有關及於二零二三年七月一日或之後開始的會計年度生效的新訂及經修訂香港財務報告準則。採納該等新訂及經修訂香港財務報告準則對未經審核簡明綜合業績並無任何重大影響。 The unaudited condensed consolidated resultshave been prepared in accordance with accountingprinciples generally accepted in Hong Kong whichinclude Hong Kong Financial Reporting Standards,Hong Kong Accounting Standards and Interpretations(collectively, “HKFRSs”) issued by the Hong KongInstitute of Certified Public Accountants (the “HKICPA”)and the applicable discl