益美国际控股2024中期报告

Stock Code(Incorporated in the Cayman Islands with limited liability)1870 2024 Contents Corporate Information2Financial Highlights4Management Discussion and Analysis5Other Information12Interim Condensed Consolidated Income Statement20Interim Condensed Consolidated Statement of Comprehensive Income21Interim Condensed Consolidated Statement of Financial Position22Interim Condensed Consolidated Statement of Changes in Equity24Interim Condensed Consolidated Statement of Cash Flows26Notes to the Interim Condensed Consolidated Financial Information27 Corporate Information Board of DirectorsExecutive Directors 20241 1820241 18 Mr. Kwan Kam Tim(Chairman)Mr. Yip Wing ShingMr. Gao Shufang(resigned on 18 January 2024)Mr. Zhang Guangying(appointed on 18 January 2024)Ms. Leung Ng Mui May Independent Non-Executive Directors Prof. Hons. Lau Chi Pang,BBS, J.P.Mr. Chin Wai Keung RichardProf. Mo Lai Lan Audit Committee Prof. Mo Lai Lan(Chairlady)Mr. Chin Wai Keung RichardProf. Hons. Lau Chi Pang,BBS, J.P. Remuneration Committee Prof. Hons. Lau Chi Pang,BBS, J.P.(Chairman)Mr. Kwan Kam TimMr. Chin Wai Keung Richard Nomination Committee Prof. Hons. Lau Chi Pang,BBS, J.P.(Chairman)Mr. Kwan Kam TimMr. Chin Wai Keung Richard Joint Company SecretaryMr. Lam Tsz ChungMr. Yu Chim Shun Register Office Cricket Square, Hutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands Head Office Unit 3007-3008, 30/F, West Tower, Shun Tak Centre,168-200 Connaught Road Central,Sheung Wan, Hong Kong 168-200303007-3008 Corporate Information (Continued) Principal Place of Business in Hong KongUnit A, 15/F., Infotech Centre,21 Hung To Road,Kwun Tong, Hong Kong 2115A Principal Share Registrar and Transfer Officein the Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands Hong Kong Branch Share Registrar andTransfer Office 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 16-181191901A 1902 1902A Legal Adviser Michael Li & Co.Rooms 1901A, 1902 & 1902A, 19/F.,New World Tower I,16-18 Queen’s Road Central,Central, Hong Kong Independent Auditor 22 PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22/F, Prince’s BuildingCentralHong Kong Principal BankersCitibank N.A., Hong Kong BranchThe Bank of East Asia, Limited www.acmehld.com Company Websitewww.acmehld.com 1870 Stock Code1870 Financial Highlights Management Discussion and Analysis The board (the “Board”) of directors (the “Directors”, each the“Director”) of Acme International Holdings Limited (the “Company”)announces the results of the Company and its subsidiaries (collectivelyas the “Group”) for the six months ended 30 June 2024 (the“Period”). 2024630 Business Review The Group is principally engaged in providing one-stop design andbuild solutions for building maintenance unit (“BMU”) system works(“BMU Systems Business”) and development, design, productionand sale of new energy generation and energy storage system andprovision of services for sales of electricity (“Green New EnergyBusiness”). 202320246 3075.710.9%83.924.59.120.94.5 As compared with the corresponding period in 2023, the revenue ofthe Group for the six months ended 30 June 2024 slightly increasedby 10.9% from approximately HK$75.7 million to approximatelyHK$83.9 million. However, the Group recorded a decrease ingross profit and net profit from approximately HK$24.5 million toapproximately HK$20.9 million and from approximately HK$9.1million to approximately HK$4.5 million, respectively. The decrease ingross profit and net profit of the Group was mainly attributable to thedecrease in the profit margin of BMU systems installation, decreasein the number and profit margin of the variation order received by theBMU Systems Business of the Group and the increased expensesof the development of the Green New Energy Business during thePeriod. For the Green New Energy Business, the Group’s electricity salesbusiness in Guangdong and Shandong Provinces are currentlyprogressing smoothly, having achieved milestones in its development.As a result, the Group’s Green New Energy Business generatedapproximately HK$6.4 million in revenue during the first half of 2024. 20246.4 Management Discussion and Analysis (Continued) Outlook 20242023 For the BMU Systems Business, the first half of 2024 has presenteda certain degree of challenges for the Group, as the Hong Kongproperty market experienced a notable slowdown in first-handproperty transactions. This has directly impacted the profit margins ofthe Group, as compared with the corresponding period in 2023. Despite the prevailing market conditions, the management teamremains cautiously optimistic about the long