进业控股中期报告2025/2026

CHARACTERISTICS OF THE GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies to whicha higher investment risk may be attached than other companies listed on the Stock Exchange. Prospectiveinvestors should be aware of the potential risks of investing in such companies and should make the decisionto invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk thatsecurities traded on GEM may be more susceptible to high market volatility than securities traded on the MainBoard of the Stock Exchange and no assurance is given that there will be a liquid market in the securitiestraded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report,make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any losshowsoever arising from or in reliance upon the whole or any part of the contents of this report. This report, for which the directors (the “Directors”) of Tsun Yip Holdings Limited (the “Company”) collectively andindividually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing ofSecurities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard tothe Company. The Directors, having made all reasonable enquiries, confirm that, to the best of their knowledge and beliefthe information contained in this report is accurate and complete in all material respects and not misleading or deceptiveand there are no other matters the omission of which would make any statement herein or this report misleading. 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM之定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資者應了解投資於該等公司之潛在風險，並應經過審慎周詳考慮後方作出投資決定。 由於GEM上市的公司普遍為中小型公司，在GEM買賣之證券可能會承受較於聯交所主板買賣之證券為高之市場波動風險，亦無法保證在GEM買賣之證券會有高流通量之市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 本報告載有根據聯交所GEM證券上市規則（「GEM上市規則」）而提供有關進業控股有限公司（「本公司」）之資料，本公司各董事（「董事」）願就本報告共同及個別承擔全部責任。董事在作出一切合理查詢後確認，就彼等所知及所信，本報告所載資料在所有重大方面均屬準確、完整及並無誤導或欺詐成份，且本文或本報告並無遺漏任何其他事項致使當中任何聲明有所誤導。 摘要 HIGHLIGHTS •本 集 團 截 至 二 零 二 五 年 九 月 三 十 日止 六 個 月 的 收 益 增 加 約2 1 . 4 %至 約2 0 8 , 3 0 0 , 0 0 0港 元（ 二 零 二 四 年 ： 約171,600,000港元）。 •The Group’s revenue for the six months ended 30 September2025 increased by approximately 21.4% to approximatelyHK$208.3 million (2024: approximately HK$171.6 million). •截 至 二 零 二 五 年 九 月 三 十 日 止 六 個 月 的本集團虧損為約8,700,000港元（二零二四年：溢利約4,100,000港元）。 •Loss of the Group for the six months ended 30 September2025 was amounted to approximately HK$8.7 million (2024:Profit of approximately HK$4.1 million). •截 至 二 零 二 五 年 九 月 三 十 日 止 六 個 月 的本 公 司 擁 有 人 應 佔 每 股 股 份 基 本 虧 損 為約15.0港仙（二零二四年：每股股份基本盈利約7.8港仙（經重列））。 •Basic loss per Share attributable to the owners of theCompany for the six months ended 30 September 2025 wasapproximately HK15.0 cents (2024: basic earnings per Share ofapproximately HK7.8 cents (restated)). •董 事 會 不 建 議 就 截 至 二 零 二 五 年 九 月三十日止六個月派付任何股息。 •The Board does not recommend the payment of any dividendfor the six months ended 30 September 2025. 董事會（「董事會」）欣然宣佈本公司及其附屬公司（統稱「本集團」）截至二零二五年九月三十日止 六 個 月 之 未 經 審 核 簡 明 綜 合 業 績 連 同 二 零二四年同期之未經審核比較數字如下： The board of Directors (the “Board”) is pleased to announce theunaudited condensed consolidated results of the Company and itssubsidiaries (collectively, the “Group”) for the six months ended 30September 2025, together with the unaudited comparative figuresfor the corresponding periods in 2024, as follows: 簡明綜合損益及其他全面收益表（未經審核） CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME(UNAUDITED) 截至二零二五年九月三十日止六個月 For the six months ended 30 September 2025 Gross profitOther incomeOther gains, netAdministrative and operating expenses (Loss)/profit from operationsFinance costs CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡 明 綜 合 財 務 狀 況 表At 30 September 2025於二零二五年九月三十日 Non-current assetsProperty, plant and equipmentRight-of-use assetsDeposit paid for acquisition of property,plant and equipment Current assetsTrade and other receivablesContract assetsTax recoverableCash and cash equivalents 貿易及其他應收款項合約資產可收回稅項現金及現金等價物 總資產 Total assets Current liabilitiesTrade and other payablesContract liabilitiesLease liabilitiesEmployee benefits Non-current liabilitiesLease liabilitiesPromissory noteDeferred tax liabilities Capital and reservesShare capitalReserves CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (UNAUDITED)簡 明 綜 合 權 益 變 動 表 （ 未 經 審 核 ） For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 該等結餘總額虧絀約55,255,000港元（二零二五年三月三十一日：虧絀約46,652,000港元）已計入簡明綜合財務狀況表內作為儲備。 *T h e a g g re g a t e a m o u n t o f t h e s e b a l a n c e s o f a p p ro x i m a t e l yHK$55,255,000 in deficit (31 March 2025: approximately HK$46,652,000in