义合控股2024/25 中期报告

2024/25INTERIM REPORT2024/25 Contents目錄 2CORPORATE INFORMATIONINTERIM FINANCIAL INFORMATION4Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income5Condensed Consolidated Statement of Financial Position7Condensed Consolidated Statement of Changes In Equity8Condensed Consolidated Statement of Cash Flows9Notes to the Condensed Consolidated Financial Statements32MANAGEMENT DISCUSSION AND ANALYSIS39OTHER INFORMATION46GLOSSARY Corporate Information DIRECTORSExecutive Directors: Mr. JIM Yin Kwan Jackin (Chairman)Mr. CHUI Mo Ming (Vice-chairman)Mr. YAN Chi Tat (Chief Executive Officer)Mr. LEUNG Hung Kwong Derrick Non-executive Directors:Ms. LEE Sze Wing Mabel Independent Non-executive Directors: Mr. LEE Luk ShiuMr. YU Hon KwanMr. WONG Chi Keung Johnny AUDIT COMMITTEE Mr. LEE Luk Shiu (Chairman)Mr. YU Hon KwanMr. WONG Chi Keung Johnny NOMINATION COMMITTEE Mr. YU Hon Kwan (Chairman)Mr. JIM Yin Kwan JackinMr. WONG Chi Keung JohnnyMr. LEE Luk Shiu REMUNERATION COMMITTEE Mr. YU Hon Kwan (Chairman)Mr. JIM Yin Kwan JackinMr. WONG Chi Keung JohnnyMr. LEE Luk Shiu COMPANY SECRETARYMr. CHONG Man Hung Jeffrey AUTHORISED REPRESENTATIVESMr. YAN Chi TatMr. CHONG Man Hung Jeffrey INDEPENDENT AUDITORSSHINEWING (HK) CPA Limited Corporate Information (Continued) Windward 3 REGISTERED OFFICE IN THE CAYMAN ISLANDS Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 191104–06 Units 1104–06Nan Fung Commercial Centre19 Lam Lok StreetKowloon BayHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE IN THE CAYMAN ISLANDS Ocorian Trust (Cayman) LimitedWindward 3Regatte Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3Regatte Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands BRANCH SHARE REGISTRAR AND TRANSFEROFFICE IN HONG KONG 1617 Tricor Investor Services Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKERS Hang Seng Bank LimitedDBS Bank (Hong Kong) LimitedFubon Bank (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporation Limited www.yee-hop.com.hk COMPANY WEBSITEwww.yee-hop.com.hk 01662 STOCK CODE01662 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 202420249306 Condensed Consolidated Statement of Financial Position At 30 September 20242024930 43120241125 The condensed consolidated financial statements on pages 4 to 31were approved and authorised for issue by the board of directors on25 November 2024 and are signed on its behalf by: Condensed Consolidated Statement of Changes in Equity For the six months ended 30 September 202420249306 Condensed Consolidated Statement of Cash Flows For the six months ended 30 September 202420249306 Notes to the Condensed Consolidated Financial Statements For the six months ended 30 September 202420249306 1.GENERAL 1. 20152 12221961320151218Windward 3, Regatta Office Park, POBox 1350, Grand Cayman, KY1-1108,the Cayman Islands19111104–06 Yee Hop Holdings Limited (the “Company”) was incorporatedas an exempted company with limited liability incorporated inthe Cayman Islands under the Companies Law, Chapter 22(Law 3 of 1961, as consolidated and revised) of the CaymanIslands on 12 February 2015 and its shares are listed on TheStock Exchange of Hong Kong Limited on 18 December 2015.Its ultimate controlling parties are Mr. Jim Yin Kwan, Jackinand Mr. Chui Mo Ming (the “Controlling Shareholders”).The address of the registered office of the Company isWindward 3, Regatta Office Park, PO Box 1350, GrandCayman, KY1-1108, the Cayman Islands, and its principalplace of business is located at Room 1104–06, 11/F., Nan FungCommercial Centre, 19 Lam Lok Street, Kowloon Bay, HongKong. The Company is an investment holding company while theprincipal subsidiaries are principally engaged in the provision offoundation and other civil works and tunneling works in HongKong and Philippines, premises revitalisation and enhancementin the People‘s Republic of China (the “PRC”). Other than those subsidiaries established in the PRC and thePhilippines whose functional currency is Renminbi (“RMB”)and Philippine Peso (“PHP”) respectively, the functionalcurrency of the Company and other subsidiaries is Hong Kongdollars (“HK$”). For the purpose of presenting the condensedconsolidated financial statements, the Company and itssubsidiaries (hereinafter collectively referred to as the “Group”)adopted HK$ as its presentation currency. 2024331 Theinterim financial information contains condensedconsolidated financial statements and selected explanatorynotes. The notes include an explanation of events andtransactions that are significant to an understanding of thechanges in financial position and performance of the Groupsince the annual consolidated financial st