IBI GROUP HLDGS中期报告2025/2026

CONTENTS目錄 FinancialHighlights2財務摘要CorporateInformation3公司資料Chairman’sStatement5主席報告ManagementDiscussionandAnalysis 10管理層討論及分析CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome18簡明綜合損益及其他全面收益表CondensedConsolidatedStatementofFinancialPosition19簡明綜合財務狀況表CondensedConsolidatedStatementofChangesinEquity20簡明綜合權益變動表CondensedConsolidatedStatementofCashFlows21簡明綜合現金流量表NotestotheCondensedConsolidatedInterimFinancialStatements23簡明綜合中期財務報表附註OtherInformation 41其他資料 FINANCIALHIGHLIGHTS財務摘要 CORPORATEINFORMATION公司資料 董事會 BOARDOFDIRECTORS 執行董事Neil David Howard先生（主席兼行政總裁）Steven Paul Smithers先生 ExecutiveDirectorsMr.NeilDavidHoward(chairmanandchiefexecutiveofficer)Mr.StevenPaulSmithers 獨立非執行董事David John Kennedy先生Christopher John Brooke先生楊家慧女士 IndependentNon-ExecutiveDirectors Mr.DavidJohnKennedyMr.ChristopherJohnBrookeMs. Ka Wai Yeung COMPANYSECRETARY 公司秘書 文潤華先生ACG, HKACG Mr.YunWahManACG,HKACG 審核委員會 AUDITCOMMITTEE Mr.DavidJohnKennedy(chairman)Mr.ChristopherJohnBrookeMs. Ka Wai Yeung David John Kennedy先生（主席）Christopher John Brooke先生楊家慧女士 提名委員會 NOMINATIONCOMMITTEE Mr.NeilDavidHoward(chairman)Mr.StevenPaulSmithersMr. David John KennedyMr.ChristopherJohnBrookeMs. Ka Wai Yeung Neil David Howard先生（主席）Steven Paul Smithers先生David John Kennedy先生Christopher John Brooke先生楊家慧女士 薪酬委員會 REMUNERATIONCOMMITTEE Christopher John Brooke先生（主席）David John Kennedy先生Neil David Howard先生Steven Paul Smithers先生楊家慧女士 Mr. Christopher John Brooke(chairman)Mr.DavidJohnKennedyMr.NeilDavidHowardMr.StevenPaulSmithersMs. Ka Wai Yeung 授權代表 AUTHORISEDREPRESENTATIVES Mr.NeilDavidHowardMr.StevenPaulSmithers Neil David Howard先生Steven Paul Smithers先生 CORPORATEINFORMATION公司資料 AUDITORSBDOLimited 核數師 香港立信德豪會計師事務所有限公司 註冊辦事處 REGISTEREDOFFICE OneNexusWayCamanaBayGrandCaymanKY1-9005CaymanIslands One Nexus WayCamana BayGrand CaymanKY1-9005Cayman Islands 總部及香港主要營業地點 HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港文咸西街18號盤谷銀行大廈3樓 3/F,BangkokBankBuilding18BonhamStrandWestHongKong 主要往來銀行 PRINCIPALBANKER 上海商業銀行有限公司香港皇后大道中12號上海商業銀行大廈 ShanghaiCommercialBankLimitedShanghaiCommercialBankTower12Queen’sRoadCentralHongKong 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IntertrustCorporateServices(Cayman)LimitedOneNexusWayCamanaBayGrandCaymanKY1-9005CaymanIslands Intertrust Corporate Services (Cayman) LimitedOne Nexus WayCamana BayGrand CaymanKY1-9005Cayman Islands 香港股份過戶登記分處 HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE 卓佳證券登記有限公司香港金鐘夏愨道16號遠東金融中心17樓 TricorInvestorServicesLimited17/F.,FarEastFinanceCentre16HarcourtRoad,AdmiraltyHongKong PLACEOFLISTING 上市地 香港聯合交易所有限公司 TheStockExchangeofHongKongLimited 股份代號1547 STOCKCODE1547 公司網站www.ibighl.com COMPANY’SWEBSITEwww.ibighl.com IBIGroupHoldingsLimitedInterimReport2025/20264 CHAIRMAN’SSTATEMENT主席報告 各位股東： DearShareholders, 本 人 欣 然 代 表 董 事（「董 事」）會（「董 事 會」）提 呈IBIGroupHoldingsLimited（「本公司」）連同其附屬公司（「本集團」）截至二零二五年九月三十日止六個月的未經審核簡明中期報告。 Onbehalfoftheboard(the“Board”)ofdirectors(the“Directors”),IampleasedtopresenttheunauditedcondensedinterimreportofIBIGroupHoldingsLimited(the“Company”)togetherwithitssubsidiaries(the“Group”)forthesixmonthsended30September2025. GROUP PROFILE 本集團簡介 IBI Group Holdings Limited為聯交所主板的公眾上市控股公司。本集團專注於建築環境方面的投資，而本集團的附屬公司包括建築承建商、高科技建築解決方案提供商、策略投資分部及物業投資部。 IBI Group Holdings Limited is a publicly listed holding companyon the Main Board of the Stock Exchange. The Group focuses oninvestments in the built environment and the Group’s subsidiariesinclude a building contractor, a high tech building solutionsprovider, a strategic investment division and a property investmentdivision. 承建 Contracting 本集團透過其承建附屬公司，在香港及澳門提供世界級的室內裝修及樓宇翻新服務。 Through its contracting subsidiaries, the Group provides worldclass interior fitting out and building refurbishment services in HongKong and Macau. 於主要擔任總承建商的同時，本集團為包括但不限於銀行、法律、酒店及房地產開發在內的多個行業領域的客戶承包及完成多個項目。 Whilst acting predominantly as a main contractor, the Groupsecures and completes projects for clients across many industrysectors including but not limited to banking, legal, hospitality andproperty development. 本集團的競爭優勢推動其在承建方面取得成功，並使其從競爭對手中脫穎而出。我們相信本身的競爭優勢側重三個主要特定業務方面： The Group’s competitive strengths have contributed to its successin contracting and distinguished it from our competitors. We believeour competitive strengths lie in three key specific areas of thebusiness, namely, 1.良好聲譽及彪炳往績； 1.an established reputation and proven track record;2.implementation, management and execution expertise; and3.commitment to the management of risk, cash flow andfinancial security. 2.實施、管理及執行專業知識；及 3.致力於管理風險、現金流量及財務保障。 CHAIRMAN’SSTATEMENT主席報告 Building Solutions Building Solutions Building Solutions Limited (“BSL”) provides products andservices that enhance the performance and well-being of thebuilt environment in order to provide modern, healthy and highperforming spaces for the occupants. Whether improving the airquality of work spaces or reducing energy consumption, BSLstrives to identify