创业集团控股2025中期报告

2025Interim Report Corporate Information Management Discussion and Analysis Unaudited Condensed Consolidated Statement of Profit or Loss 61 Unaudited Condensed Consolidated Statement ofOther Comprehensive Income 62 Unaudited Condensed Consolidated Statement of Financial Position 65 Unaudited Condensed Consolidated Statement of Changes in Equity 66 Unaudited Condensed Consolidated Statement of Cash Flows Notes to the Unaudited Condensed Consolidated FinancialStatements CORPORATE INFORMATION Executive Directors Mr. Zhu Yongjun(Chairman of the Board)Mr. Pan Yimin Independent Non-executive Directors Ms. Du YunMr. Lo Chun Chiu, AdrianDr. Tong Ka LokMr. Choy Wai Shek, Raymond,MH, JP Audit Committee Dr. Tong Ka Lok(Chairman)Mr. Lo Chun Chiu, AdrianMr. Choy Wai Shek, Raymond,MH, JP Nomination Committee Mr. Lo Chun Chiu, Adrian(Chairman)Dr. Tong Ka LokMr. Choy Wai Shek, Raymond,MH, JPMr. Zhu YongjunMs. Du Yun Remuneration Committee Mr. Choy Wai Shek, Raymond,MH, JP(Chairman)Mr. Lo Chun Chiu, AdrianDr. Tong Ka LokMr. Pan Yimin Company Secretary Ms. Chu Yin Yin, Georgiana Authorised Representatives Mr. Zhu YongjunMs. Chu Yin Yin, Georgiana Registered Office Windward 3, Regatta Office ParkPO Box 1350, Grand CaymanKY1-1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350, Grand CaymanKY1-1108Cayman Islands Headquarters, Head Office and PrincipalPlace of Business in Hong Kong Office B, 3/FKingston International Centre19 Wang Chiu RoadKowloon BayHong Kong 193B Independent Auditor 88 Asian Alliance (HK) CPA Limited8/F Catic Plaza8 Causeway RoadCauseway Bay, Hong Kong Legal Advisers 18323201 As to Hong Kong lawLlinks Law Offices LLPRoom 3201, 32/FAlexandra House18 Chater Road, CentralHong Kong 2206–19 As to Cayman Islands lawAppleby2206–19, Jardine House1 Connaught PlaceCentral, Hong Kong Corporate Information(Continued) Principal Banker 333 Industrial and Commercial Bank of China (Asia) Limited33rd Floor, ICBC Tower3 Garden RoadCentralHong Kong Principal Share Registrar and Transfer Office Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350, Grand CaymanKY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350, Grand CaymanKY1-1108Cayman Islands Hong Kong Branch Share Registrar andTransfer Office 慤1617 Tricor Investor Services Limited17th Floor, Far East Finance CentreNo. 16 Harcourt RoadHong Kong Stock Code 2221 2221 Company Website http://www.primeworld-china.com http://www.primeworld-china.com MANAGEMENT DISCUSSION AND ANALYSIS UNAUDITED CONDENSED CONSOLIDATEDINTERIM RESULTS 202593062025202493062024 Theboard(the“Board”)of directors(the“Directors”)of NewConceptsHoldings Limited(the“Company”)hereby announcestheunaudited condensed consolidated interim results of theCompanyand its subsidiaries(collectively,the“Group”)for thesixmonths ended 30 September 2025(the“Period”or“1H2025”)together with the comparative figures for the sixmonths ended 30 September 2024 (the “Corresponding Period”or“1H2024”).These interim financial statements have not beenreviewedby external auditors but have been reviewed by theCompany’s audit committee. Financial Highlights Management Discussion and Analysis(Continued) 20259302024930 The Board does not recommend the payment of a interim dividendforthe period ended 30 September 2025(as at 30 September2024: Nil). note: (Loss) before finance costs, income tax, depreciation and amortisation. MANAGEMENT DISCUSSION AND ANALYSIS (i)(ii) The Group is principally engaged in (i) the provision of foundationworks,civil engineering contractual service and general buildingworksin Hong Kong(the“Construction Business”);and(ii)environmentalprotection businesses in Mainland China and HongKongcovering a range of activities,including harmless wastetreatments, which encompasses both the construction and operationofkitchen waste treatment,diseased livestock and poultry relatedbusiness,the development and management of environmentalprotection industrial park, the production and sale of new energymaterialsas well as the provision of food waste collection service(the “Environmental Protection Business”) during the Period. Business Review I IConstruction Business For the Period, the Group recorded revenue of approximatelyHK$316.3 million from its construction business, representinga modest increase of 0.8% compared with HK$313.8 millionin1H2024.The overall performance remained broadlyconsistent with that of the Corresponding Period. 316,300,0002024313,800,0000.8% 20246.9%5.5% The overall gross profit margin decreased from approximately6.9% in the 1H2024 to 5.5% for the Period. The decrease was due to an overall lower gross profit marginacross the projects undertaken during the Period. 20259303 Asat 30 September 2025,the Group completed 3projects. The details of these projects are set out below: As at 30 September 2025, the Group has 6 projects inprogresswith an aggregate contract va