昇柏控股：2023中期報告.pdf

1、MISSION 使命We are committed to creating value for stakeholders by providing comprehensive and innovative solutions that achieve high quality results.我們致力為持份者創造價值，為他們提供全面及創新的方案，以達至高質素成效。VALUES 企業價值 Customer Focus 以客為本 Integrity 正直誠實 Teamwork 群策群力 Innovation 不斷創新 Pursuit of Excellence 追求卓越CONTENTS目錄2Ma

2、nagement Discussion and Analysis管理層討論及分析14Report on Review of Interim Condensed Consolidated Financial Statements中期簡明綜合財務報表的審閱報告16Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表18Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表19Condense

3、d Consolidated Statement of Changes in Equity簡明綜合權益變動表20Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表21Notes to the Interim Condensed Consolidated Financial Statements中期簡明綜合財務報表附註44Other Information其他資料48Corporate Information公司資料ISP HOLDINGS LIMITEDInterim Report 20232Management Discussion

4、 and Analysis管理層討論及分析The board(the“Board”)of directors(the“Directors”)of ISP Holdings Limited(the“Company”)announces the unaudited interim results of the Company and its subsidiaries(collectively,the“Group”)for the six months ended 30 June 2023(the“Reporting Period”).FINANCIAL OVERVIEWSix months end

5、ed 30 June截至6月30日止六個月Change變動HK$million港幣百萬元20232022Amount金額%Continuing Operations持續經營業務Revenue收益79.2100.4(21.2)21.1%Gross profit毛利4.914.2(9.3)65.5%Gross profit margin毛利率6.2%14.2%8.0%Operating expenses經營開支(14.7)(12.5)(2.2)17.6%Operating(loss)/profit經營（虧損）溢利(9.8)1.7(11.5)676.5%Other income and gain o

6、r loss其他收入和損益1.92.7(0.8)29.6%Government subsidy政府補貼1.5(1.5)100.0%Direct cost in relation to the disposal有關出售事項的直接成本(4.5)4.5100.0%(Loss)/profit for the period from Continuing Operations期內來自持續經營業務的（虧損）溢利(7.9)1.4(9.3)664.3%Discontinued Operations已終止業務Profit for the period from Discontinued Operations期內