沈阳公用发展股份：截至2024年12月31日止年度经审计全年业绩公告

Shenyang Public Utility Holdings Company Limited(a joint stock limited company incorporated in the People’s Republic of China) (Stock code: 747)747 ANNOUNCEMENT OF AUDITED ANNUAL RESULTSFOR THE YEAR ENDED 31 DECEMBER 202420241231 FINANCIAL HIGHLIGHTS 2 0 2 46 , 2 4 1 , 0 0 02 0 2 31,498,000316.62% Revenue for the 2024 Financial Year was approximatelyRMB6,241,000, representing an increase of 316.62% ascompared with RMB1,498,000 for the 2023 CorrespondingPeriod. Loss after tax for the 2024 Financial Year was approximatelyR M B 1 0 4 , 2 6 9 , 0 0 0 , w h i l e l o s s a f t e r t a x f o r t h e 2 0 2 3Corresponding Period was approximately RMB146,630,000. ANNUAL RESULTS 202420242023 The auditor of the Group, Asian Alliance (HK) CPA Limited, hascompleted the audit process of the Group’s consolidated financialstatements for the 2024 Financial Year. The Board herebyannounces the audited consolidated results of the Group for the2024 Financial Year, together with the comparative figures for2023 Corresponding Period as follows: 20241231 (121,072)79,002 TOTAL ASSETS LESS CURRENTLIABILITIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 20241231 For the year ended 31 December 2024 1. 1.GENERAL INFORMATION Shenyang Public Utility Holdings Company Limited (the“Company”) is a joint stock limited company incorporated inthe People’s Republic of China (the“PRC”). The address of the principal place of business of theCompany in PRC is Room 517, Building E03, ShenyangInternational Software Park, No. 861–3 ShangshengouVillage, Hunnan District, Shenyang, the PRC. 861–3E03–517 201-4 The address of the registered office of the Company in PRC isNo. 1-4, 20A, Central Street, Shenyang Economic andTechnological Development Zone, the PRC. 89252507 The address of the principal place of business in Hong Kongis Room 2507, 25/F., Tower 1, Lippo Centre, 89 Queensway,Hong Kong. The Company is an investment holding company and theprincipal activities of its subsidiaries are set out in theconsolidated financial statements. The consolidated financial statements are presented inRenminbi (“RMB”). Other than those subsidiaries establishedin Hong Kong whose functional currencies are Hong KongDollars (“HK$”), the functional currency of the Company andits subsidiaries (collectively known as the“Group”) are RMB. H19991216 The Company’s H-shares are listed on The Stock Exchange ofHong Kong Limited (the“Stock Exchange”) with effectfrom 16 December 1999. 2. 2.APPLICATION OF NEW AND AMENDMENTS TO HKFRSACCOUNTING STANDARDS Amendments to HKFRS Accounting Standards that aremandatorily effective for the current year 202411 In the current year, the Group has applied the followingamendments to HKFRS Accounting Standards issued by theHong Kong Institute of Certified Public Accountants(“HKICPA”) for the first time, which are mandatorily effectivefor the annual periods beginning on 1 January 2024 for thepreparation of the consolidated financial statements: 16152020177 Lease Liability in a Sale andLeasebackClassification of Liabilities asCurrent or Non-currentand related amendmentsto Hong KongInterpretation 5 (2020)Non-current Liabilities withCovenantsSupplier FinanceArrangements Except as described below, the application of the new andamendments to HKFRS Accounting Standards in the currentyear has had no material impact on the Group’s financialpositions and performance for the current and prior yearsand/or on the disclosures set out in these consolidatedfinancial statements. 2.APPLICATION OF NEW AND AMENDMENTS TO HKFRSACCOUNTING STANDARDS(CONTINUED) 2. 2.1152020202012022 2.1Impacts on application of Amendments to HKAS 1Classification of Liabilities as Current or Non-current and related amendments to Hong KongInterpretation 5 (2020) (the2020 amendments)and Amendments to HKAS 1 Non-currentLiabilities with Covenants (the2022Amendments) The Group has applied the amendments for the firsttime in the current year. 2020 The 2020 Amendments provide clarification andadditional guidance on the assessment of right to defersettlement for at least twelve months from reportingdate for classification of liabilities as current or non-current, which: •12 •specify that the classification of liabilities ascurrent or non-current should be based on rightsthat are in existence at the end of the reportingperiod. Specifically, the classification should notbe affected by management intentions orexpectations to settle the liability within 12months. •32 •clarify that the settlement of a liability can be atransfer of cash, goods or services, or the entity’sown equity instruments to the counterparty. If aliability has terms that could, at the option of thecounterparty, result in its settlement by thetransfer of the entity’s own equity instruments,these terms do not affect its classification ascurrent or non-current only if the entityrecognises the option separately as an equityi n s t r u m e n ta p p l y i n g H K A S 3 2 F i n a n c i a lInstr