赛伯乐国际控股二零二四年中期报告

賽 伯 樂 國 際 控 股 有 限 公 司Cybernaut International Holdings Company Limited (incorporated in the Cayman Islands with limited liability) (於開曼群島註冊成立之有限公司)Stock Code股份代號：1020 INTERIM REPORT中期報告2024 目錄 Contents 公司資料2未經審核中期簡明綜合損益及其他全面收益表4 Corporate Information2Unaudited Interim CondensedConsolidated Statement of Profitor Loss and Other ComprehensiveIncome4Unaudited Interim CondensedConsolidated Statement ofFinancial Position5Unaudited Interim CondensedConsolidated Statement of Changesin Equity6Unaudited Interim CondensedConsolidated Statement of CashFlows7Notes to the Unaudited InterimCondensed Consolidated FinancialStatements8Management Discussion and Analysis22Other Information33 未經審核中期簡明綜合財務狀況表5 未經審核中期簡明綜合權益變動表6 未經審核中期簡明綜合現金流量表7 未經審核中期簡明綜合財務報表附註8 管理層討論與分析22其他資料33 Corporate Information公司資料 EXECUTIVE DIRECTORS 執行董事 Mr. Zhu Min(Chairman)Ms. Yip Sum YuMr. Lu Yongchao(Resigned on 2 September 2024)Dr. Chen Huabei(Resigned on 2 July 2024) 朱敏先生（主席）葉芯瑜女士呂永超先生（於二零二四年九月二日辭任）陳化北博士（於二零二四年七月二日辭任） INDEPENDENT NON-EXECUTIVE DIRECTORS 獨立非執行董事 Mr. Tong Yiu OnMr. Li Yik SangMr. Cao Ke 唐耀安先生李奕生先生曹克先生 CHIEF FINANCIAL OFFICER 財務總監 Mr. Sin Kwok Wai Ronald(Resigned on 20 May 2024) 冼國威先生（於二零二四年五月二十日辭任） COMPANY SECRETARY 公司秘書 Mr. Cheung Wing Lok(Temporary appointed on 20 May 2024)Mr. Sin Kwok Wai Ronald(Resigned on 20 May 2024) 張永樂先生（於二零二四年五月二十日暫時獲委任）冼國威先生（於二零二四年五月二十日辭任） AUTHORISED REPRESENTATIVES 授權代表 Mr. Sin Kwok Wai Ronald(Resigned on 20 May 2024)Ms. Yip Sum Yu 冼國威先生（於二零二四年五月二十日辭任）葉芯瑜女士 AUDIT COMMITTEE 審核委員會 Mr. Tong Yiu On(Chairman)Mr. Li Yik SangMr. Cao Ke 唐耀安先生（主席）李奕生先生曹克先生 REMUNERATION COMMITTEE 薪酬委員會 Mr. Cao Ke(Chairman)Mr. Lu Yongchao(Resigned on 2 September 2024)Mr. Tong Yiu OnMr. Li Yik Sang 曹克先生（主席）呂永超先生（於二零二四年九月二日辭任）唐耀安先生李奕生先生 NOMINATION COMMITTEE 提名委員會 Mr. Tong Yiu On(Chairman)Mr. Li Yik SangMr. Cao KeMr. Lu Yongchao(Resigned on 2 September 2024) 唐耀安先生（主席）李奕生先生曹克先生呂永超先生（於二零二四年九月二日辭任） REGISTERED OFFICE 註冊辦事處 Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港灣仔告士打道151號資本中心1002室 Unit 1002, Capital Centre,151 Gloucester Road,Wanchai, Hong Kong 中國主要營業地點 PRINCIPAL PLACE OF BUSINESS IN CHINA 中國深圳市福田區振華路45號汽車大廈7樓5室郵編：518000 Unit 05, 7/F, Qi Che Building,45 Zhen Hua Road, Fu Tian District,Shenzhen, ChinaPostal Code: 518000 開曼群島股份過戶登記總處 CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICE Codan Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Codan Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong 核數師開元信德會計師事務所有限公司 AUDITOR Elite Partners CPA Limited 法律顧問鄧曹劉律師行鄭鄧律師事務所（有限法律責任合夥） LEGAL ADVISER Tang Tso & LauC&T Legal LLP 主要往來銀行 PRINCIPAL BANKERS 香港上海滙豐銀行有限公司中信銀行（國際）有限公司創興銀行有限公司中國建設銀行（亞洲）股份有限公司 The Hongkong and Shanghai Banking Corporation LimitedChina Citic Bank International LimitedChong Hing Bank LimitedChina Construction Bank (Asia) Corporation Limited 公司網址www.cybernaut.com.hk COMPANY WEBSITE www.cybernaut.com.hk 股份代號香港聯交所：1020 STOCK CODE Stock Exchange of Hong Kong: 1020 Unaudited Interim Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income未經審核中期簡明綜合損益及其他全面收益表 FOR THE SIX MONTHS ENDED 30 JUNE 2024截至二零二四年六月三十日止六個月 Unaudited Interim Condensed Consolidated Statement of Financial Position未經審核中期簡明綜合財務狀況表 AT 30 JUNE 2024於二零二四年六月三十日 Unaudited Interim Condensed Consolidated Statement of Changes in Equity未經審核中期簡明綜合權益變動表 FOR THE SIX MONTHS ENDED 30 JUNE 2024截至二零二四年六月三十日止六個月 Unaudited Interim Condensed Consolidated Statement of Cash Flows未經審核中期簡明綜合現金流量表 FOR THE SIX MONTHS ENDED 30 JUNE 2024截至二零二四年六月三十日止六個月 Notes to the Unaudited Interim Condensed Consolidated Financial Statements未經審核中期簡明綜合財務報表附註 FOR THE SIX MONTHS ENDED 30 JUNE 2024截至二零二四年六月三十日止六個月 1.編製基準 1.BASIS OF PREPARATION 簡明綜合財務報表乃根據香港會計師公會（「香 港 會 計 師 公 會」）頒 佈 之 香 港 會計準則第34號（「香港會計準則第34號」）「中期財務報告」以及香港聯合交易所有限公司證券上市規則（「上市規則」）附錄十六之適用披露規定而編製。 Thecondensed consolidated financial statements have beenprepared in accordance with Hong Kong Accounting Standard 34(“HKAS 34”) “Interim Financial Reporting” issued by the Hong KongInstitute of Certified Public Accountants (“HKICPA”) as well as withthe applicable disclosure requirements of Appendix 16 to the RulesGoverning the Listing of Securities (“Listing Rules”) on The StockExchange of Hong Kong Limited. 2.主要會計政策 2.PRINCIPAL ACCOUNTING POLICIES 除若干按公平值計量的金融工具外（如適用），簡明綜合財務報表乃根據歷史成本基準編製。 Thecondensed consolidated financial statements have beenprepared on the historical cost basis except for certain financialinstruments, which are measured at fair values, a