义合控股：截至2024年9月30日止6个月之中期业绩公告

Yee Hop Holdings Limited (Incorporated in the Cayman Islands with limited liability)(Stock Code: 1662)1662 INTERIM RESULTS ANNOUNCEMENTFOR THE SIX MONTHS ENDED 30 SEPTEMBER 202420249 306 INTERIM RESULTS 20249 306 The Board of Yee Hop Holdings Limited is pleased to present theunaudited consolidated results of the Group for the six monthsended30 September 2024 together with the comparativefigures for the corresponding period as follow: Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 202420249 306 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 202420249306 The accompanying notes form an integral part of this interimfinancial information. Condensed Consolidated Statement of Financial Position As at 30 September 202420249 30 Condensed Consolidated Statement of Financial Position As at 30 September 202420249 30 Notes To The Condensed Consolidated Financial Statements For the six months ended 30 September 202420249306 1. 1.GENERAL 20152 12221961320151218Windward3,Regatta Office Park,POBox 1350,Grand Cayman,KY1-1108, Cayman Islands19111104–06 YeeHop Holdings Limited was incorporated as an exemptedcompany with limited liability incorporated in the Cayman Islandsunderthe Companies Law,Chapter 22(Law 3 of 1961,asconsolidated and revised) of the Cayman Islands on 12 February2015 and its shares are listed on The Stock Exchange of Hong KongLimited on 18 December 2015. The address of the registered officeof the Company is Windward 3, Regatta Office Park, PO Box 1350,Grand Cayman, KY1-1108, Cayman Islands, and its principal place ofbusiness is located at Room 1104–06, 11/F., Nan Fung CommercialCentre, 19 Lam Lok Street, Kowloon Bay, Hong Kong. The Company is an investment holding company while the principalsubsidiaries are principally engaged in the provision of foundationandother civil works and tunneling works in Hong Kong andoverseas,and premises revitalisation and enhancement in thePeople’s Republic of China (the “PRC”). Otherthan those subsidiaries established in the PRC and thePhilippineswhose functional currency is Renminbi(“RMB”)andPhilippine Peso (“PHP”) respectively, the functional currency of theCompany and other subsidiaries is Hong Kong dollars (“HK$”). Forthe purpose of presenting the consolidated financial statements, theCompany and its subsidiaries (hereinafter collectively referred to asthe “Group”) adopted HK$ as its presentation currency. 20243 31 The Interim Financial Information contains condensed consolidatedfinancialstatements and selected explanatory notes.The notesinclude an explanation of events and transactions that are significanttoan understanding of the changes in financial position andperformance of the Group since the annual consolidated financialstatements of the Group for the year ended 31 March 2024. TheInterim Financial Information do not include all of the informationrequired for a full set of financial statements prepared in accordancewith Hong Kong Financial Reporting Standards (“HKFRSs”) issuedby the Hong Kong Institute of Certified Public Accountants. This Interim Financial Information had not been audited. 2. 2.BASIS OF PREPARATION 20249 3061634 The Interim Financial Information of the Group for the six monthsended 30 September 2024 have been prepared in accordance withtheapplicable disclosure provision of Appendix 16 to the RulesGoverning the Listing of Securities on the Stock Exchange and withHong Kong Accounting Standard (“HKAS”) 34 “Interim FinancialReporting” issued by the Hong Kong Institute of Certified PublicAccountants (the “HKICPA”). 3. 3.PRINCIPAL ACCOUNTING POLICIES Thecondensed consolidated financial information have beenpreparedon the historical cost basis except for certain financialinstruments, which are measured at fair values, as appropriate. The accounting policies used in the condensed consolidated financialstatements are consistent with those followed in the preparation ofthe Group’s annual consolidated financial statements for the yearended 31 March 2024 except as described below. 20243 31 20244 1 In the current interim period, the Group has applied, for the firsttime, the following amendments to HKFRSs issued by the HKICPAwhich are effective for the Group’s financial year beginning 1 April2024: 161 Lease Liability in a Sale andLeasebackClassification on Liabilities asCurrent or Non-current and therelated amendments to HongKong Interpretation 5(2020)Presentation of FinancialStatements – Classification by theBorrower of a Term Loan thatContains a Repayment on DemandClause Amendments to HKFRS 16 Amendments to HKAS 1 The directors of the Company consider that, the application of thenew and amendments to HKFRSs in the current interim period has nomaterial effect on the Group’s financial performance and positionsfor the current and prior periods and/or on the disclosures set out int