亚积邦租赁中期报告 2024/25

CONTENTS目錄 02CORPORATE INFORMATION04CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME05CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION07CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY09CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS10NOTES TO CONDENSED CONSOLIDATED INTERIM FINANCIALINFORMATION31MANAGEMENT DISCUSSION AND ANALYSIS43OTHER INFORMATION CORPORATE INFORMATION公司資料 執行董事： BOARD OF DIRECTORSExecutive Directors:Lau Pong Sing(Chairman)Chan Kit Mui, LinaLau Tsz Fung 非執行董事： Non-executive Director:Nakazawa Tomokatsu 獨立非執行董事： Independent Non-executive Directors:Ho Chung Tai, Raymond Siu Chak YuLi Ping Chi (retired with effect from the conclusion ofthe annual general meeting of the Company held on 28 August 2024)Lam Sau Fung (appointed with effect from the conclusion ofthe annual general meeting of the Company held on 28 August 2024) 20248282024828 AUDIT COMMITTEELi Ping Chi(Chairman)(ceased to be chairman with effect from 20248282024828 the conclusion of the annual general meeting of the Companyheld on 28 August 2024)Lam Sau Fung(Chairwoman)(appointed with effect fromthe conclusion of the annual general meeting of the Companyheld on 28 August 2024)Ho Chung Tai, RaymondSiu Chak Yu REMUNERATION COMMITTEESiu Chak Yu(Chairman) 20248282024828 Li Ping Chi (ceased to be a member with effect from the conclusion ofthe annual general meeting of the Company held on 28 August 2024)Lam Sau Fung (appointed as a member with effect fromthe conclusion of the annual general meeting of the Company heldon 28 August 2024)Lau Pong Sing NOMINATION COMMITTEELau Pong Sing(Chairman) 20248282024828 Siu Chak YuLi Ping Chi (ceased to be a member with effect from the conclusion ofthe annual general meeting of the Company held on 28 August 2024)Lam Sau Fung(appointed as a member with effect fromthe conclusion of the annual general meeting of the Companyheld on 28 August 2024) 20241019 Lau Pong Sing(Chairman)Chan Kit Mui, LinaWong Cheuk ManLau Tsz Fung (with effect from 19 October 2024) AUTHORISED REPRESENTATIVESLau Pong Sing Wong Cheuk Man HKICPAACCA COMPANY SECRETARYWong Cheuk Man (HKICPA, ACCA) A P R E N TA L S H O L D I N G S L I M I T E DI n t e r i m R e p o r t 2 0 2 4 / 2 5 CORPORATE INFORMATION公司資料 AUDITOR •8835 Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor35th Floor, One Pacific Place88 QueenswayHong Kong 有關香港法律185 LEGAL ADVISERAs to Hong Kong Law Deacons5th Floor, Alexandra House18 Chater Road, CentralHong Kong PRINCIPAL BANKER Nanyang Commercial Bank, LimitedThe Hongkong and Shanghai Banking Corporation Limited PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1831717121716 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17th Floor, Hopewell Centre183 Queen’s Road East, WanchaiHong Kong REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGUnit 806A, 8th Floor 758806A Tower II, South Seas CentreNo. 75 Mody RoadKowloonHong Kong STOCK CODE1496 1496 www.apholdingshk.com COMPANY WEBSITEwww.apholdingshk.com CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION簡明綜合財務狀況表 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY簡明綜合權益變動表 For the period ended 30 September 20242024930 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the period ended 30 September 20242024930 Notes: 本公司2015721本集團亞積邦租賃 i.Merger reserve represents the difference between the amount of share capital andshare premium of AP Rentals Holdings Limited (the“Company”) issued, and theissued share capital of AP Rentals Limited (the“APR”) exchanged in connectionwith the reorganization of the Company and its subsidiaries (collectively the“Group”) on 21 July 2015.i. ii.澳門37725% ii.In accordance with the Article 377 of the Commercial Code of Macau SpecialAdministrative Region (“Macau”), the subsidiary registered in Macau is required totransfer part of its profits of each accounting period of not less than 25% as legalreserve, until it reaches an amount equal to half of the capital. CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS簡明綜合現金流量表 For the six months ended 30 September 20242024930 NOTES TO CONDENSED CONSOLIDATED INTERIMFINANCIAL INFORMATION簡明綜合中期財務資料附註 For the six months ended 30 September 20242024930 1.BASIS OF PREPARATION 1. 2024930上 市 規則16香 港 會 計 師 公 會香港會計準則34香港財務報告準則2024