现恒建筑中期报告 2025 / 2026

中期報告INTERIM REPORT2025/2026 Contents目錄 Corporate InformationHighlightsManagement Discussion and AnalysisDisclosure of InterestsCorporate Governance and Other InformationConsolidated Statement of Profit or Loss and OtherComprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityCondensed Consolidated Cash Flow StatementNotes to the Financial StatementsReview Report to the Board of Directors 2 4 18 Corporate Information公司資料 BOARD OF DIRECTORS Lau Pak ManCheng Wing CheongKwan Kit Sum Kit Independent Non-Executive Directors Leung Chi KinLam Chi Hung LouisMok Kam Sheung AUDIT COMMITTEE Leung Chi KinLam Chi Hung LouisMok Kam Sheung REMUNERATION COMMITTEE Mok Kam SheungKwan Kit Sum KitLeung Chi Kin NOMINATION COMMITTEE Lam Chi Hung LouisCheng Wing CheongMok Kam Sheung SUSTAINABILITY COMMITTEE Kwan Kit Sum KitLeung Chi KinLam Chi Hung LouisMok Kam Sheung AUTHORISED REPRESENTATIVESKwan Kit Sum KitWong Sin Yi Reginia COMPANY SECRETARYWong Sin Yi Reginia AUDITOR KPMGPublic Interest Entity Auditor registered in accordance withthe Accounting and Financial Reporting Council Ordinance PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedWing Lung Bank LimitedThe Hongkong and Shanghai BankingCorporation Limited Corporate Information (continued)公司資料（續） REGISTERED OFFICE Windward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands HEADQUARTERS AND PRINCIPALPLACE OF BUSINESS IN HONG KONG 526 26/F, Park Avenue Tower5 Moreton TerraceCauseway BayHong Kong HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE 1617 Tricor Investor Services Limited17th Floor, Far East Finance Centre,No. 16 Harcourt Road,Hong Kong CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICE Ocorian Trust (Cayman) Ltd.Windward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) Ltd.Windward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands www.inconstruction.hk WEBSITEwww.inconstruction.hk 1500 STOCK CODEHong Kong Stock Exchange 1500 Highlights摘要 HK$’m177.3百萬港元HK$138.1m in 1H24/25二零二四╱二五年上半年為138.1百萬港元 HK$’m34.6百萬港元HK$-9.4min 1H24/25二零二四╱二五年上半年為-9.4百萬港元 GROSS PROFIT/(LOSS)毛利╱（毛損） REVENUE收入 HK cents3.31港仙HK-2.08 cents in 1H24/25二零二四╱二五年上半年為-2.08港仙 HK$’m27.4百萬港元HK$-17.2m in 1H24/25二零二四╱二五年上半年為-17.2百萬港元 NET PROFIT/(LOSS)淨溢利╱（虧損） EARNINGS/(LOSS) PER SHARE每股盈利╱（虧損） Management Discussion and Analysis管理層討論與分析 BUSINESS AND FINANCIAL REVIEW The Group is principally engaged as a contractor inthe foundation industry in Hong Kong, undertakingfoundation works as well as associated works includingd e m o l i t i o nw o r k s ,s i t e f o r m a t i o n w o r k s ,g r o u n dinvestigation field works and general building works forlocal customers. Business Review The Group has been engaged to undertake foundationand associated works in private sector constructionprojects in Hong Kong, with an emphasis on designand build projects and undertaking the role as a maincontractor. The Group places emphasis on design and build projectsbecause of the flexibility and capability in coming upwith foundation design plan that suits its customers’requirements and the site conditions. During the sixmonthsended 30 September 2025,the Group hassuccessfully carried out construction works with alternativedesignwhich not only complies with the technicalrequirements but is also more cost efficient for “designand build” contracts. Management Discussion and Analysis (continued)管理層討論與分析（續） BUSINESS AND FINANCIAL REVIEW(continued) Business Review (continued) 241.3 During the six months ended 30 September 2025, no newproject was awarded to the Group. As at 30 September2025, six projects with the outstanding contract sum ofHK$241.3 million were all in progress. Status as at30 September 2025二零二五年九月三十日之狀況 Year/Period of award/project Type of contract合約類型 獲授年度╱期間項目 Year 2020-2021Wo Shang WaiDes Voeux Road Central Work in progressWork in progress Monitoring and maintenanceDesign and build Year 2022-2023Robinson Road 27D-F27D-F Work in progress Design and build Year 2023-2024Robinson Road 105105Tai Po Kau 234234Coombe Road 3838 Design and buildDesign and buildDesign and build Work in progressWork in progressWork in progress Management Discussion and Analysis (continued)管理層討論與分析（續） BUSINESS AND FINANCIAL REVIEW(continued) Financial Review 177.3138.1172.0136.267.5% During the six months ended 30 September 2025, therewere 7 projects contributing revenue of approximatelyHK$177.3 million, whereas revenue for the correspondingperiodin 2024 of approximately HK$138.1 millionwas contributed by 10 projects. The top five projectsc o n t r i b u t e dr e v e n u e a m o u n t e d t o a p p r o x i m a t e l yHK$172.0 million (2024: approximately HK$136.2 million),in which the top project contributed 67.5% of the totalrevenue. 39.234.69.419.5%6.8% T