昇柏控股：2025中期報告.pdf

1、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。2Management D

2、iscussion and Analysis管理層討論及分析12Report on Review of Interim Condensed Consolidated Financial Statements中期簡明綜合財務報表的審閱報告14Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表15Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表16Condensed Consolid

3、ated Statement of Changes in Equity簡明綜合權益變動表17Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表18Notes to the Interim Condensed Consolidated Financial Statements中期簡明綜合財務報表附註35Other Information其他資料40Corporate Information公司資料CONTENTS目錄ISP HOLDINGS LIMITEDInterim Report 20252Management Discussion

4、 and Analysis管理層討論及分析昇柏控股有限公司（本公司）之董事（董事）會（董事會）公佈本公司及其附屬公司（統稱 本集團）截至2025年6月30日止六個月（報告期間）之未經審核中期業績。財務概覽The board(the“Board”)of directors(the“Directors”)of ISP Holdings Limited(the“Company”)hereby announces the unaudited interim results of the Company and its subsidiaries(collectively,the“Group”)for t

5、he six months ended 30 June 2025(the“Reporting Period”).FINANCIAL OVERVIEWSix months ended 30 June截至6月30日止六個月Change變動HK$million港幣百萬元20252024Amount金額%Revenue收益62.247.514.730.9%Gross profit毛利9.67.91.721.5%Gross profit margin毛利率15.4%16.6%1.2%Operating expenses經營開支(41.1)(19.8)(21.3)107.6%Operating loss經

6、營虧損(31.5)(11.9)(19.6)164.7%Other income and gain or loss其他收入和損益8.91.47.5535.7%Loss for the period期內虧損(22.6)(10.5)(12.1)115.2%LBITDA除息稅、折舊及攤銷前 虧損(21.5)(9.4)(12.1)128.7%(Restated)（經重列）Basic and diluted loss per share (HK cents)每股基本及攤薄虧損 （港幣仙）(4.1)(2.0)(2.1)105.0%昇柏控股有限公司中期報告 20253Management Discussion