中国智慧能源2024中期报告

股份代號（於百慕達註冊成立之有限公司） CORPORATE INFORMATION2CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME4CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION6CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY8CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS9NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS10MANAGEMENT DISCUSSION AND ANALYSIS26OTHER INFORMATION34 Corporate Information BOARD OF DIRECTORS Executive Directors Mr. Chen Xiaxuan(Chairman of the Board and Chief Executive Officer)Mr. Bo DatengMs. Yue Lu Independent Non-executive Directors Mr. Pun Hau ManMr. Lo Ka KiMr. Choi Pun Lap(appointed on 1 August 2024)Mr. Kwok Shun Sing(resigned on 31 July 2024) COMPANY SECRETARY Ms. Cheung Hoi Fun(ceased to act on 2 May 2024)Mr. Cheung Chung Yuen Wilson(appointed on 2 May 2024) AUTHORISED REPRESENTATIVES Mr. Chen XiaxuanMs. Cheung Hoi Fun(ceased to act on 2 May 2024)Mr. Cheung Chung Yuen Wilson(appointed on 2 May 2024) AUDIT COMMITTEE Mr. Lo Ka Ki(Chairman)Mr. Pun Hau ManMr. Choi Pun Lap(appointed on 1 August 2024)Mr. Kwok Shun Sing(resigned on 31 July 2024) REMUNERATION COMMITTEE Mr. Lo Ka Ki(Chairman)Mr. Pun Hau ManMr. Choi Pun Lap(appointed on 1 August 2024)Mr. Kwok Shun Sing(resigned on 31 July 2024) NOMINATION COMMITTEE Mr. Chen Xiaxuan(Chairman)Mr. Pun Hau ManMr. Lo Ka KiMr. Choi Pun Lap(appointed on 1 August 2024)Mr. Kwok Shun Sing(resigned on 31 July 2024) AUDITORS 38223 ZHONGHUI ANDA CPA LimitedCertified Public Accountants23/F, Tower 2, Enterprise Square Five38 Wang Chiu Road, Kowloon BayKowloon, Hong Kong China Smarter Energy Group Holdings Limited | Interim Report 2024 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM11Bermuda Clarendon House2 Church StreetHamilton HM11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 28212109 Room 2109, 21st FloorWayson Commercial Building28 Connaught Road WestSheung WanHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Codan Services LimitedClarendon House2 Church StreetHamilton HM11Bermuda Codan Services LimitedClarendon House2 Church StreetHamilton HM11Bermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKERS China CITIC Bank International LimitedDBS Bank (Hong Kong) LimitedBank of Communications (Hong Kong) Limited STOCK CODE 1004 1004 www.cse1004.com COMPANY WEBSITE www.cse1004.com Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 June 2024 The board (the “Board”) of directors (the “Directors”) of China SmarterEnergy Group Holdings Limited (the “Company”) announces thecondensed consolidated financial results of the Company and itssubsidiaries (collectively referred to as the “Group”) for the six monthsended 30 June 2024 together with comparative figures for thecorresponding period. These condensed consolidated financial statementshave not been audited but have been reviewed by the Company’s auditcommittee (the “Audit Committee”). Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 June 2024 Condensed Consolidated Statement of Financial Position As at 30 June 2024 Condensed Consolidated Statement of Financial Position As at 30 June 2024 Condensed Consolidated Statement of Changes in Equity Condensed Consolidated Statement of Cash Flows For the six months ended 30 June 2024 Notes to the Condensed Consolidated Financial Statements 1. 1.BASIS OF PREPARATION 34 The condensed consolidated financial statements for the sixmonths ended 30 June 2024 have been prepared in accordancewith Hong Kong Accounting Standard (“HKAS”) 34 “Interimfinancial reporting” issued by the Hong Kong Institute of CertifiedPublic Accountants (the “HKICPA”), as well as the applicabledisclosure requirements of Appendix 16 to the Rules Governing theListing of Securities on the Stock Exchange of Hong Kong Limited(the “Listing Rules”). The condensed consolidated financial statements do not includeall the information and disclosures required in the annual financialstatements, and should be read in conjunction with the Group’sannual consolidated financial statements for the year ended 31December 2023. These condensed consolidated financial statements havebeen prepared under the historical cost convention, except forinvestment properties and financial assets at fair value throughprofit or loss, which have been measured at fair value. Theseunaudited interim condensed consolidated financial statements arepresented in Hong Kong dollar (“HK$”) and all values are roundedto the nearest thousand except when otherwise indicated. Going concern basis 409,745,0001,309,373,000718,122,000718,122,00013,520,000 The Group incurred a net loss of approximately HK$409,745,000for the six months ended 30 June 2024 and, as of that date,the Group’s current liabilities exceeded its