港深智能管理2025/26 中期报告

於開曼群島註冊成立的有限公司)(incorporated in the Cayman Islands with limited liabilityStock Code股份代號：8181(incorporated in the Cayman Islands with limited liability)(Stock Code: 8181)(Formerly known as Shi Shi Services Limited) GEM CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEMGEMGEM G E Mh a s b e e n p o s i t i o n e d a s a m a r k e t d e s i g n e d t oaccommodate small and mid-sized companies to whicha higher investment risk may be attached than othercompanies listed on the Stock Exchange. Prospectiveinvestors should be aware of the potential risks of investingin such companies and should make the decision to investonly after due and careful consideration. The greater riskprofile and other characteristics of GEM mean that it is amarket more suited to professional and other sophisticatedinvestors. GEMGEMGEMGEM Given the emerging nature of the companies listed on GEMand the companies listed on GEM are generally small andmid-sized companies, there is a risk that securities traded onGEM may be more susceptible to high market volatility thansecurities traded on the Main Board of the Stock Exchangeand no assurance is given that there will be a liquid marketin the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and The StockExchange of Hong Kong Limited take no responsibility forthe contents of this report, make no representation as to itsaccuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in relianceupon the whole or any part of the contents of this report. GEMGEM This report, for which the directors (the “Directors”) ofKong Shum Smart Management Group (Holdings) Limited(the “Company”) collectively and individually accept fullresponsibility, includes particulars given in compliance withthe Rules Governing the Listing of Securities on GEM (the“GEM Listing Rules”) for the purpose of giving informationwith regard to the Company. The Directors, having madeall reasonable enquiries, confirm that to the best of theirknowledge and belief the information contained in this reportis accurate and complete in all material respects and notmisleading or deceptive, and there are no other matters theomission of which would make any statement herein or thisreport misleading. HIGHLIGHTS •20259 302.70920245% •Revenue of the Group for the six months ended 30September 2025 (the “Period”) was approximatelyH K $ 2 7 0 . 9m i l l i o n ,r e p r e s e n t i n g a d e c r e a s e o fapproximately 5% as compared to the correspondingperiod in 2024. ••Gross profit of the Group for the six months ended 30September 2025 was approximately HK$42.4 million,representing a decrease of approximately 16% ascompared to the corresponding period in 2024. 2,9302024537% •The loss per share for the Period was HK Cents 2.6 (2024:HK Cents 0.40). UNAUDITED FINANCIAL RESULTS 20259302024 The board of directors (the “Board”) of the Company is pleasedto present the unaudited condensed consolidated interimfinancial statements of the Company and its subsidiaries(collectively referred to as the “Group”) for the six monthsended 30 September 2025, together with the unauditedcomparative figures for the corresponding period in 2024 areset out as follows: UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS 1. 1.GENERAL INFORMATION G E MCricket Square,Hutchins Drive, P.O. Box 2681, Grand CaymanKY1-1111, Cayman Islands5126 J Kong Shum Smart Management Group (Holdings) Limited (the“Company”) was incorporated in the Cayman Islands with limitedliability. Its shares are listed on GEM of The Stock Exchange of HongKong Limited. The address of its registered office is at Cricket Square,Hutchins Drive, P.O. Box 2681, Grand Cayman KY1-1111, CaymanIslands. The address of its principal place of business is Unit J, 6/F,Kaiser Estate, Phase 2, 51 Man Yue Street, Hunghom, Kowloon, HongKong. The Company is an investment holding company. The principal activitiesof the Group are the provision of property management and relatedservices. The unaudited condensed consolidated financial statements arepresented in Hong Kong Dollars (“HK$”), and all values are rounded tothe nearest thousand (HK$’000), unless otherwise stated. 2.BASIS OF PRESENTATION 2. 20259 3034GEM These unaudited condensed consolidated financial statements ofthe Group for the six months ended 30 September 2025 have beenprepared in accordance with Hong Kong Accounting Standard 34“Interim Financial Reporting” issued by the Hong Kong Institute ofCertified Public Accountants (“HKICPA”) and the applicable disclosurerequirements of the GEM Listing Rules. 20253 31 The accounting policies adopted by the Group are consistent with theconsolidated financial statements for the year ended 31 March 2025. 20253 3120254 1 These unaud