胜狮货柜二零二四年中期报告

The board of directors (the “Board”/“Directors”) of SingamasContainer Holdings Limited (the “Company”) announces theunaudited consolidated interim results of the Company andits subsidiaries (together the “Group”) for the six monthsended 30 June 2024 as follows: REPORT ON REVIEW OF CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS TO THE BOARD OF DIRECTORS OF SINGAMAS CONTAINERHOLDINGS LIMITED (Incorporated in Hong Kong with limited liability) INTRODUCTION 432343434 We have reviewed the condensed consolidated financialstatements of Singamas Container Holdings Limited (the“Company”) and its subsidiaries (collectively referred to asthe “Group”) set out on pages 4 to 32, which comprise thecondensed consolidated statement of financial position asof 30 June 2024 and the related condensed consolidatedstatement of profit or loss and other comprehensive income,condensed consolidated statement of changes in equityand condensed consolidated statement of cash flows for thesix-month period then ended, and notes to the condensedconsolidated financial statements. The Rules Governingthe Listing of Securities on The Stock Exchange of HongKong Limited require the preparation of a report on interimfinancial information to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard 34“Interim Financial Reporting” (“HKAS 34”) issued by theHong Kong Institute of Certified Public Accountants (the“HKICPA”). The directors of the Company are responsiblefor the preparation and presentation of these condensedconsolidated financial statements in accordance with HKAS34. Our responsibility is to express a conclusion on thesecondensed consolidated financial statements based on ourreview, and to report our conclusion solely to you, as a body,in accordance with our agreed terms of engagement, and forno other purpose. We do not assume responsibility towardsor accept liability to any other person for the contents of thisreport. SCOPE OF REVIEW 2410 We conducted our review in accordance with Hong KongStandard on Review Engagements 2410 “Review of InterimFinancial Information Performed by the IndependentAuditor of the Entity” issued by the HKICPA. A review ofthese condensed consolidated financial statements consistsof making inquiries, primarily of persons responsible forfinancial and accounting matters, and applying analyticaland other review procedures. A review is substantially lessin scope than an audit conducted in accordance with HongKong Standards on Auditing and consequently does notenable us to obtain assurance that we would become awareof all significant matters that might be identified in an audit.Accordingly, we do not express an audit opinion. CONCLUSION 34 Based on our review, nothing has come to our attentionthat causes us to believe that the condensed consolidatedfinancial statements are not prepared, in all materialrespects, in accordance with HKAS 34. • Deloitte Touche Tohmatsu Certified Public AccountantsHong Kong23 August 2024 CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME(Continued) For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION As at 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION(Continued) As at 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY(Continued) For the six months ended 30 June 2024 Notes: (a) (a)Other reserve included the difference between considerationand book value attributable of the related net assets arose whenacquiring additional shares of subsidiaries. (b) (b)Pursuant to the relevant regulations in the People’s Republicof China (“PRC”) (other than Hong Kong, Macau and Taiwan)applicable to the Group’s PRC subsidiaries, these entities have toprovide for the PRC statutory reserves before declaring dividendsto their shareholders as approved by the board of directors. Thereserves are not distributable until the end of the operation periodsof the respective entities, at which time any remaining balance ofthe reserves can be distributed to shareholders upon liquidation ofthe subsidiaries. The reserves can be used to offset accumulatedlosses of the entities or increase capital upon approval fromthe PRC’s relevant authority. The distributable profits of thesubsidiaries are determined based on their accumulated profitscalculated in accordance with the PRC accounting rules andregulations. CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS(Continued) For the six months ended 30 June 2024 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS 1 1BASIS OF PREPARATION The condensed consolidated financial statements have beenprepared in accordance with Hong Kong Ac