澳达控股2024 中期报告

CONTENTS目錄 2Corporate Information公司資料4Management Discussion and Analysis管理層討論及分析13Disclosure of Interests權益披露16Corporate Governance and Other Information企業管治及其他資料18Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income未經審核簡明綜合損益及其他全面收益表19Unaudited Condensed Consolidated Statement of Financial Position未經審核簡明綜合財務狀況表21Unaudited Condensed Consolidated Statement of Changes in Equity未經審核簡明綜合權益變動表22Unaudited Condensed Consolidated Statement of Cash Flows未經審核簡明綜合現金流量表23Notes to the Unaudited Condensed Consolidated Financial Statements未經審核簡明綜合財務報表附註 CORPORATE INFORMATION公司資料 BOARD OF DIRECTORS 董事會 執行董事 Executive Directors 尹民強先生（主席兼行政總裁）（於二零二四年一月二十六日調任）胡柱輝先生（行政總裁）（於二零二四年一月二十六日辭任）尹志偉先生俞志軍先生 Mr. Wan Man Keung(Chairman and Chief Executive Officer)(re-designated on 26 January 2024)Mr. Woo Chu Fai(Chief Executive Officer)(resigned on 26 January 2024)Mr. Wun Chi WaiMr. Yu Chi Kwan 非執行董事 Non-Executive Director 簡尹慧兒夫人 Mrs. Kan Wan Wai Yee Mavis 獨立非執行董事 Independent Non-Executive Directors 劉炳章先生陳德怡女士黃威文博士工程師 Mr. Lau Ping Cheung KaizerMs. Chen Tak Yee DickdyIr Dr. Wong Wai Man Raymond 董事委員會 BOARD COMMITTEES 審核委員會 Audit Committee 陳德怡女士（主席）簡尹慧兒夫人黃威文博士工程師 Ms. Chen Tak Yee Dickdy(Chairlady)Mrs. Kan Wan Wai Yee MavisIr Dr. Wong Wai Man Raymond 薪酬委員會 Remuneration Committee 黃威文博士工程師（主席）劉炳章先生簡尹慧兒夫人 Ir Dr. Wong Wai Man Raymond(Chairman)Mr. Lau Ping Cheung KaizerMrs. Kan Wan Wai Yee Mavis 提名委員會 Nomination Committee 劉炳章先生（主席）陳德怡女士尹民強先生 Mr. Lau Ping Cheung Kaizer(Chairman)Ms. Chen Tak Yee DickdyMr. Wan Man Keung 授權代表 AUTHORISED REPRESENTATIVES 胡柱輝先生（於二零二四年一月二十六日辭任）嚴家穎女士尹民強先生（於二零二四年一月二十六日獲委任） Mr. Woo Chu Fai (resigned on 26 January 2024)Ms. Yim Ka WingMr. Wan Man Keung (appointed on 26 January 2024) COMPANY SECRETARY 公司秘書 嚴家穎女士 Ms. Yim Ka Wing CORPORATE INFORMATION公司資料 核數師 AUDITORS 大華馬施雲會計師事務所有限公司執業會計師註冊公眾利益實體核數師 Moore CPA Limited (formerly Moore Stephens CPA Limited)Certified Public AccountantsRegistered Public Interest Entity Auditors 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins 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 Centre16 Harcourt RoadHong Kong 註冊辦事處 REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 總部及主要營業地點 HEADQUARTERS AND PRINCIPAL OFFICEOF BUSINESS 香港柴灣永泰道70號柴灣工業城2期4樓1室 Unit 1, 4/FChai Wan Industrial City Phase II70 Wing Tai RoadChai WanHong Kong 本公司網站semhld.com COMPANY WEBSITEsemhld.com 股份代號9929 STOCK CODE9929 MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 業務回顧及市場前景 BUSINESS REVIEW AND MARKET PROSPECT 澳達控股有限公司（「本公司」），連同其附屬公司（統稱「本集團」）是澳門及香港享有盛譽的知名電力及機械（「機電」）工程承建商，專注於提供電氣相關的機電工程。我們機電工程的業務範圍主要包括商業、住宅及公眾物業開發、酒店及娛樂場 開 發 與 翻 新 項 目 中 新 建 及 現 有 樓 宇 的 電 氣 系統的供應、安裝及保養。於截至二零二四年六月三十日止六個月（「二零二四期間」），本集團透過其全資附屬公司SEM Resources Limited承接香港板塊的機電工程範圍內的項目，以繼續分散市場風險及不明朗性。 SEM Holdings Limited (the “Company”), together with its subsidiaries(collectively, the “Group”) is a renowned and established electricaland mechanical (“E&M”) engineering works contractor in Macau andHong Kong with focus on providing electrical-related E&M engineeringworks. The scope of our E&M engineering works mainly consisted ofsupply, installation and maintenance of electrical systems, for new andexisting buildings in the projects of commercial, residential and publicproperty development, hotel and casino development and renovation.During the six months ended 30 June 2024 (the “Period 2024”), theGroup has continued to diversify its market risks and uncertainties byengaging projects with scope of our E&M engineering works in HongKong segment through its wholly owned subsidiary, SEM ResourcesLimited. 截至二零二四年六月三十日止六個月，本集團錄得總收益約50.9百萬港元，較截至二零二三年六月三十日止六個月（「二零二三期間」）的約131.4百萬港元減少約80.5百萬港元或61.3%。收益減少主要是由於香港和澳門的建築業市場低迷。經濟復甦步伐遲緩、全球經濟前景不明及借貸成本上漲導致香港建築業市場持續低迷。 During the six months ended 30 June 2024, the Group recordedtotal revenue of approximately HK$50.9 million, which decreasedby approximately HK$80.5 million or 61.3% from approximatelyHK$131.4 million for the six months ended 30 June 2023 (the “Period2023”). The decrease was mainly due to the sluggishness in theconstruction markets of Hong Kong and Macau. The slow economicrecovery, global economy’s uncertainties and elevated borrowingcosts have led to the continuous sluggishness. 本 集 團 於 二 零 二 四 期 間 從 香 港 項 目 產 生 收 益 約43.5百萬港元，較二零二三期間的收益約116.7百萬港元減少約62.7%。儘管香港項目的利潤率一般較低，但較大的項目規模使本集團能擴大收入基礎。本集團於二零二四期間繼續發展其機電保養部門，為酒店及住宅物業進行定期檢查及定期保養。 The Group generated revenue of approximately HK$43.5 millionfrom Hong Kong projects for the Period 2024, representing andecrease of approximat