剑虹集团控股：截至二零二四年九月三十日止六个月之中期业绩公告

K.H. GROUP HOLDINGS LIMITED 1557 (www.hkexnews.hk)(www.kh-holdings.com) CONTENTS目錄 0102Corporate Information05Management Discussion and Analysis18Corporate Governance and OtherInformation24Condensed Consolidated Statement ofProfit or Loss and Other ComprehensiveIncome26Condensed Consolidated Statement ofFinancial Position28Condensed Consolidated Statement ofChanges in Equity29Condensed Consolidated Statement ofCash Flows30Notes to the Condensed ConsolidatedInterim Financial Statements61Review Report to the Board of Directors Corporate Information BOARD OF DIRECTORSExecutive DirectorsMr. Chang Chih-Chia(Chairman)(appointed on 6 May 2024)Dr. Huang Yuan(Chairman)(resigned on 18 April 2024)Mr. Bu Youjun(resigned on 21 June 2024)Mr. Yang XuefengDr. Wang Lei(appointed on 21 June 2024) Independent Non-executive DirectorsMr. Liu Xin (resigned on 6 May 2024)Mr. Feng ZhidongMr. Wang BoMs. Liu Yixing(appointed on 6 May 2024) COMPANY SECRETARYMs. Lo Wan Man AUDIT COMMITTEEMs. Liu Yixing(Chairman)(appointed on 6 May 2024)Mr. Liu Xin(Chairman)(resigned on 6 May 2024)Mr. Feng ZhidongMr. Wang Bo NOMINATION COMMITTEEMr. Chang Chih-Chia(Chairman)(appointed on 6 May 2024)Dr. Huang Yuan(Chairman)(resigned on 18 April 2024)Mr. Liu Xin(resigned on 6 May 2024)Mr. Wang BoMs. Liu Yixing(appointed on 6 May 2024) REMUNERATION COMMITTEEMs. Liu Yixing(Chairman)(appointed on 6 May 2024)Mr. Liu Xin(Chairman)(resigned on 6 May 2024)Mr. Feng ZhidongMr. Wang Bo HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS IN HONG KONGUnit 01, 86/FInternational Commerce Centre1 Austin Road WestKowloonHong Kong 18601 AUDITORMcMillan Woods (Hong Kong) CPA Limited Ocorian Trust (Cayman) Ltd.Windward 3Regatta Office ParkP. O. Box 1350Grand CaymanKY1-1108Cayman Islands TRANSFER OFFICEOcorian Trust (Cayman) Ltd.Windward 3Regatta Office ParkP. O. Box 1350Grand CaymanKY1-1108Cayman Islands PRINCIPAL BANKERSDah Sing Bank, LimitedDBS Bank (Hong Kong) LimitedFujian Haixia Bank Co., Ltd.The Bank of East Asia, LimitedThe Hongkong and Shanghai BankingCorporation LimitedUnited Overseas Bank Limited Corporate Information HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICEUnion Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth PointHong Kong 3382333301-04 01557 STOCK CODE01557 www.kh-holdings.com WEBSITEwww.kh-holdings.com Management Discussion and Analysis管理層討論及分析 BUSINESS REVIEWDuring the six months ended 30 September 2024 (the “Period”), K. H. Group HoldingsLimited (the “Company”) and its subsidiaries(collectively, the “Group”) were principallyengagedin the provision of foundationand construction services (the “Foundationand Construction”) and sales of chemicalproducts (the “Trading”). FOUNDATION AND CONSTRUCTION SERVICESTherewere 4 active projects as at 30 422 September2023.As at 30 September2024,two of these projects have beenpractically completed while the other twoprojects remained in progress. 13 One new project has been awarded to theGroup during the twelve months ended30 September 2024 and this project wasremained in progress as at 30 September2024. As a result, there were a total of 3projects in progress as at 30 September2024. SALES OF CHEMICAL PRODUCTSIn order to diversify the income stream and business risks, the Group commenced toengage in sales of chemical products sincethe third quarter of 2023. Management Discussion and Analysis管理層討論及分析 LITIGATIONSDuring the Period, winding up petitions 22 (the “Petitions(s)”) were filed by the Bank ofEast Asia, Limited (the “Original Petitioner”)against each the Company and a whollyownedsubsidiary of the Company(the“Subsidiary”) due to the non-payment ofcreditfacilities by the Subsidiary.Aftern e g o t i a t i o n ,b o t h p a r t i e s r e a c h e d a nagreement and the Original Petitioner hasbeen dismissed the Petition(s) during thehearing on 30 September 2024. However,at the same hearing, a subcontractor oftheSubsidiary,made an application toCourt to substitute the Original Petitioneraspetitioner against the Subsidiary fornon-payment of trade payables. The hearingof amended petition has been adjourned to25 November 2024. Details of above is setout in note 22 to this interim report. FINANCIAL REVIEW The Group’s overall revenue decreased by0.6% from approximately HK$75,549,000during the six months ended 30 September2 0 2 3( t h e“ C o m p a r a t i v e P e r i o d ” )t oapproximately HK$75,068,000 during thePeriod. The decrease in the Group’s overallrevenue was mainly due to decrease inworkdone after the completion of certainlarge projects during the Period. 75,549,0000.6%75,068,000 Gross Loss/Gross Loss MarginThe overall gross loss decreased by 78.7% 毛損╱毛損率 51,192,00078.7%10,914,00067.8%14.5% from approximately HK$51,192,000 duringthe Comparative Period to approximatelyHK$10,914,000during the Period.Theo v e r a l lg r o s s l o s s m a r g i n d e c r e a s e dfromapproximately 67.8%during theComp a r a t i v eP e r i o d to approximately