比优集团中期报告 2024/2025

(Incorporated in the Cayman Islands with limited liability)()Stock Code: 8053 2024/2025 CHARACTERISTICSOF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED(THE “STOCKEXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies towhich a higher investment risk may be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks of investing in such companies and shouldmake the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk thatsecurities traded on GEM may be more susceptible to high market volatility than securities traded onthe Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in thesecurities traded on GEM. HongKong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take noresponsibility for the contents of this report, make no representation as to its accuracy or completeness andexpressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole orany part of the contents of this report. This report, for which the directors of Pizu Group Holdings Limited collectively and individually accept fullresponsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities onGEM of the Stock Exchange for the purpose of giving information with regard to Pizu Group Holdings Limited.The directors, having made all reasonable enquiries, confirm that, to the best of their knowledge and beliefthe information contained in this report is accurate and complete in all material respects and not misleading ordeceptive, and there are no other matters the omission of which would make any statement in this report or thisreport misleading. GEM GEM GEMGEMGEM 香港交易及結算所有限公司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，並明確表示概不就因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。 本報告的資料乃遵照《香港聯合交易所有限公司的GEM證券上市規則》而刊載，旨在提供有關比優集團控股有限公司的資料；比優集團控股有限公司的董事（「董事」）願就本報告的資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均準確完備，沒有誤導或欺詐成分，且並無遺漏任何事項，足以令致本報告或其所載任何陳述產生誤導。 HIGHLIGHTS •Revenueof the Group for the six monthsended30 September 2024(the“InterimP e r i o d ” )w a s a p p ro x i m a t e l y R M B859.20m i l l i o n ,r e p r e s e n t i n g a n i n c r e a s e o fapproximately34.42%as compared to thecorrespondingperiod in the previous fiscalyear. •本 集 團 截 至 二 零 二 四 年 九 月 三 十 日止 六 個 月 期 間（「中 期 期 間」）之 收 益約 為 人 民 幣85,920萬 元，較 上 個 財政年度同期增長約34.42%。 •TheGroup recorded a profit attributable toowners of approximately RMB85.47 million forthe Interim Period. 本 集 團 於 中 期 期 間 之 擁 有 人 應 佔 溢利約為人民幣8,547萬元。 本 集 團 於 中 期 期 間 之 本 公 司 擁 有 人應 佔 全 面 收 益 總 額 約 為 人 民 幣8,785萬元。 •TheGroup recorded a total comprehensiveincome attributable to owners of the Companyapproximately RMB87.85 million for the InterimPeriod. •Basic earnings per share of the Group wasapproximatelyRMB0.024 for the InterimPeriod. •本 集 團 於 中 期 期 間 之 每 股 基 本 盈 利約為人民幣0.024元。 •The Board does not recommend the paymentof interim dividend. CONDENSEDCONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOMEFor the six months ended 30 September 2024 (Unaudited)Six months ended30 September CONDENSEDCONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOMEFor the six months ended 30 September 2024 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITIONAt 30 September 2024 Non-current assetsProperty, plant and equipmentRight-of-use assetsPrepayments and other receivablesDeferred tax assetsGoodwillOther intangible assetsInterests in associates CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITIONAt 30 September 2024 Non-current liabilitiesBorrowingsAmount due to a related companyAmount due to a shareholderLease liabilitiesDeferred tax liabilitiesProvisions Mr. Ma TianyiDirector董事 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY 截至二零二四年九月三十日止六個月（未經審核） Forthe six months ended 30 September 2024(Unaudited) CONDENSEDCONSOLIDATED STATEMENT OFCASH FLOWSFor the six months ended 30 September 2024 Pizu Group Holdings Limited比優集團控股有限公司Interim Report2024/2025中期報告 NOTES TO THECONDENSED CONSOLIDATEDFINANCIAL STATEMENTSFor the six months ended 30 September 2024 截至二零二四年九月三十日止六個月 1. 1.Corporate information 比優集團控股有限公司（「本公司」）乃於開曼群島註冊成立之獲豁免有限公司。其註冊辦事處地址為Conyers Trust Company(Cayman)Limited,Cricket Square,HutchinsDrive,P.O.Box 2681,GrandCayman,KY1-1111,Cayman Islands。其主要營業地點的地址為香港上環干諾道中168-200號 信 德 中 心 西 座21樓07室。本公司股份自二零零四年八月六日起於香港聯 合 交 易 所 有 限 公 司（「聯 交 所」）GEM上市。 PizuGroup Holdings Limited(the“Company”)isincorporated in the Cayman Islands as an exemptedcompanywith limited liability.The address ofitsregistered office is Conyers Trust Company(Cayman) Limited, Cricket Square, Hutchins Drive,P.O. Box 2681, Grand Cayman, KY1-1111, CaymanIslands.The address of its principal place ofbusinessis Unit 07,21/F,West Tower,Shun TakCentre,168-200 Connaught Road Central,SheungWan, Hong Kong. The Company’s s