QPL INT'L中期报告2025-2026

2025/26INTERIM REPORT中期報告 CONTENTS 2DIRECTORS’ STATEMENT8INFORMATION PROVIDED IN ACCORDANCEWITH THE LISTING RULES14CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME15CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION16CONDENSED CONSOLIDATED STATEMENTOF CHANGES IN EQUITY17CONDENSED CONSOLIDATED STATEMENTOF CASH FLOWS18NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS DIRECTORS’ STATEMENT The Board ofDirectors (the “Board” or “Directors”) of QPLInternational Holdings Limited (the “Company”) announced theunaudited consolidated interim results ofthe Company and itssubsidiaries (collectively the “Group”) for the six months ended31 October 2025 (the “Period”). The interim financial results andreport have not been audited, but have been reviewed by the auditcommittee of the Company. QPL International Holdings Limited FINANCIAL RESULTS 161,000,000154,410,0004.27%77,900,00011,260,00024.623.90 The Group reported a turnover ofHK$161.00 million for thePeriod, representing an increase of4.27% as compared withHK$154.41 million for the same period last year. The Group’sconsolidatedprofit for the Period amounted to HK$77.90million, as compared with a profit of HK$11.26 million for thecorresponding period in 2024. Earnings per share for the Periodwas HK24.62 cents (2024: HK3.90 cents). DIVIDEND The Directors do not recommend the payment ofan interimdividend for the Period (2024: HK$Nil). BUSINESS REVIEW 4.27%161,000,000154,410,000 TheGroup faced many challenges in the tough businessenvironment for the Period and recorded an increase in turnoverof 4.27% to HK$161.00 million (2024: HK$154.41 million) duringthe Period. 51,630,00051,050,00032.07%33.06%) During the Period, staff costs increased to HK$51.63 million (2024:HK$51.05 million), representing 32.07% (2024: 33.06%) oftheGroup’s turnover. The Group will continue to implement policiesto mitigate the impact of increasing labour costs. 8.97%37,870,00041,600,00023.52%26.94%)9,120,0009,450,0001,720,000820,00010,000210,000600,000600,000600,0001,010,0001,740,000710,000 Other operating expenses, decreased by 8.97% to HK$37.87million (2024: HK$41.60 million) representing 23.52% (2024:26.94%) ofthe Group’s turnover during the Period, generallyincludedfactory operating costs,selling and administrativeexpenses such as repair and maintenance expenses ofHK$9.12million (2024: HK$9.45 million), consumables, tools and utensilsofHK$1.72 million (2024: HK$0.82 million), sale commissionand agency fee ofHK$0.01 million (2024: HK$0.21 million),advertising and promotion expenses ofHK$0.60 million (2024:HK$0.60 million), business entertainment expenses ofHK$0.60million (2024: HK$1.01 million), and legal and professional feeofHK$1.74 million (2024: HK$0.71 million). The Group willcontinue to tighten its expenditure in its efforts to minimizethe impact ofincreasing factory operating costs, selling andadministrative expenses. DIRECTORS’ STATEMENT The financial results of the Group were affected by net fair valuegains on financial assets at fair value through profit or loss (“FVTPL”)ofapproximately HK$60.31 million (2024: HK$9.54 million)during the Period. The net fair value gains on financial assets atFVTPL mainly comprised of the fair value gains on investment inlisted equity securities of China Jicheng Holdings Limited (“CJH”)of approximately HK$34.2 million, Amco United Holding Limited(“AUH”)of approximately HK$11.0 million,Luxxu GroupLimited (“LGL”) ofapproximately HK$4.3 million and ChinaInvestment and Finance Group Limited (“CIF”) of approximatelyHK$4.09 million. Details ofthe financial assets at FVTPL aredisclosed in the “Significant Investments” section of this report. 60,310,0009,540,00034,200,00011,000,0004,300,0004,090,000 RAISING OF FUNDS AND USE OFPROCEEDS 57,744,0000.169,000,000(i)8,400,000(ii)600,000(i)1,500,000(ii)600,0006,900,000 On 8 July 2025, the Company entered into a placing agreementwitha placing agent pursuant to which the Company hasconditionally agreed to place up to 57,744,000 placing shares ata price ofHK$0.16 per placing share. The placing shares wereallotted and issued on 28 July 2025. Net proceeds from the Placingwas approximately HK$9.0 million (the “Net Proceeds”) whichwas intended to be applied as to (i) approximately HK$8.4 millionfor upgrading and renovating the property, plant and equipment;and(ii)approximately HK$0.6 million for general workingcapital of the Company. As at 31 October 2025, (i) approximatelyHK$1.5 million of the Net Proceed was utilized for upgrading andrenovating the existing property, plant and equipment, and (ii)approximately HK$0.6 million of the Net Proceed was utilized forthe general working capital of the Company, and the remainingHK$6.9 million were placed with banks. LIQUIDITY AND FINANCIAL RESOURCES 70,920,00078,040,00053,430,00058,760,00043,870,00044,450,0001,980,0002,440,0007,580,00011,870,00045,850,00046,890,0007,580,00011,870,000 The Group’s cash and bank balances amo