邝文记中期报告 2024/25

(Incorporated in the Cayman Islands with limited liability)Stock Code8023 2024/25INTERIMREPORT GEM CHARACTERISTICSOF GEM OF THE STOCKEXCHANGEOF HONG KONG LIMITED(THE“STOCK EXCHANGE”) GEM GEMhas been positioned as a marketd e s i g n e dt o a c c o m m o d a t e s m a l l a n dmid-sizedcompanies to which a higherinvestmentrisk may be attached thano t h e rc o m p a n i e s l i s t e d o n t h e S t o c kExchange. Prospective investors should beawareof the potential risks of investinginsuch companies and should make thedecisionto invest only after due andcareful consideration. GEMGEMGEM G i v e nt h a t t h e c o m p a n i e s l i s t e d o nGEMare generally small and mid-sizedcompanies,there is a risk that securitiestradedon GEM may be more susceptibletohigh market volatility than securitiestradedon the Main Board of the StockE x c h a n g ea n d n o a s s u r a n c e i s g i v e nthatthere will be a liquid market in thesecurities traded on GEM. Hong Kong Exchanges and Clearing Limited andthe Stock Exchange take no responsibility for thecontents of this report, make no representationas to its accuracy or completeness and expresslydisclaimany liability whatsoever for any losshowsoever arising from or in reliance upon thewhole or any part of the contents of this report. T h i sr e p o r t ,f o r w h i c h t h e d i r e c t o r s( t h e“Directors”) of Kwong Man Kee Group Limited(the “Company”, together with its subsidiaries,the “Group”) collectively and individually acceptfull responsibility, includes particulars given incompliance with the Rules governing the Listingof Securities on GEM of the Stock Exchange (the“GEM Listing Rules”) for the purpose of givinginformation with regard to the Company. TheDirectors having made all reasonable enquiries,confirm that to the best of their knowledge andbelief the information contained in this report isaccurate and complete in all material respects andnot misleading or deceptive, and there are no othermatters the omission of which would make anystatement herein or this report misleading. GEMGEM HIGHLIGHTS •Therevenue of the Group increasedfromapproximately HK$72.2 millionfor the six months ended 30 September2023 to approximately HK$75.6 millionorby approximately 4.8%for the sixmonths ended 30 September 2024. •72,200,00075,600,0004.8% •TheGroup’s gross profit dropped byapproximately 4.6% from approximatelyHK$26.5million for the six monthse n d e d3 0 S e p t e m b e r 2 0 2 3 t oapproximatelyHK$25.3 million for thesix months ended 30 September 2024.Thegross profit margin of the Groupdecreasedfrom approximately 36.7%for the six months ended 30 September2023to approximately 33.4%for thesame period ended 30 September 2024. •26,500,00025,300,0004.6%36.7%33.4% •8,900,0006,100,000 •The profit attributable to owners of theCompany decreased from approximatelyHK$8.9 million for the six months ended30September 2023 to approximatelyHK$6.1million for the same periodended 30 September 2024. •1.021.48 •Basicand diluted earnings per sharewas approximately HK1.02 cents for thesixmonths ended 30 September 2024(2023: approximately HK1.48 cents). • •TheBoard does not recommend thepaymentof interim dividend for thesixmonths ended 30 September 2024(2023: Nil). FINANCIAL RESULTS Theboard of directors(the“Board”)of theCompany is pleased to announce the unauditedcondensedconsolidated financial results of theGroup for the six months ended 30 September2024, together with the comparative unauditedfigures for the corresponding period in 2023 asfollows: CONDENSED CONSOLIDATED STATEMENTOF COMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2024 CONDENSED CONSOLIDATED STATEMENTOF COMPREHENSIVE INCOME(CONTINUED) FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2024 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2024 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION(CONTINUED) AS AT 30 SEPTEMBER 2024 CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2024 CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2024 NOTES TO THE CONDENSEDCONSOLIDATED INTERIM FINANCIALSTATEMENTS 1 1GENERAL INFORMATION TheCompany was incorporated in the CaymanIslands on 30 May 2016 as an exempted companywithlimited liability under the Companies Law,Cap.22(Law 3 of 1961,as consolidated andrevised) of the Cayman Islands. The address of itsregistered office is P.O. Box 309, Ugland House,Grand Cayman, KY1-1104, Cayman Islands and itsprincipal place of business is 21/F, The Bedford,91-93 Bedford Road, Kowloon, Hong Kong. 22P.O. Box 309, Ugland House,GrandCayman,KY1-1104,CaymanIslands91-93The Bedford 21 Sage City InvestmentsLimitedSage City The Company is an investment holding company.T h eCompany’s subsid i a r i e s a r e p r i n c i p a l l yengaged in the provision of engineering servicesi nf l o o r i n g ,s c r e e d i n g ,a n t i - s k i d s u r f a c i n g ,specializedtexture painting and