恩達集團控股：中期報告2025.pdf

1、Contents目錄2Financial Highlights財務摘要3Financial Summary財務概要4Corporate Information公司資料6Management Discussion and Analysis管理層討論及分析17Report on Review of Interim Financial Information中期財務資料審閱報告19Interim Condensed Consolidated Statement of Profit or Loss中期簡明綜合損益表20Interim Condensed Consolidated Statement o

2、f Comprehensive Income中期簡明綜合全面收益表21Interim Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表23Interim Condensed Consolidated Statement of Changes in Equity中期簡明綜合權益變動表25Interim Condensed Consolidated Statement of Cash Flows中期簡明綜合現金流量表26Notes to Interim Condensed Consolidated Financial

3、 Information中期簡明綜合財務資料附註48Other Information其他資料Yan Tat Group Holdings Limited/Interim Report 20252Financial Highlights財務摘要Six monthsended30 June 2025Six monthsended30 June 2024截至二零二五年六月三十日止六個月截至二零二四年六月三十日止六個月Change變動HK$000HK$000(%)千港元千港元Results(Unaudited)(Unaudited)業績（未經審核）（未經審核）Revenue收益263,526313,

4、354(15.9)Profit before tax除稅前溢利15,60439,259(60.3)Profit attributable to owners of the parent母公司擁有人應佔溢利14,19832,803(56.7)Basic earnings per share (expressed in HK cents per share)每股基本盈利（以每股港仙列示）HK5.9 cents5.9港仙HK13.7 cents13.7港仙(56.9)Diluted earnings per share (expressed in HK cents per share)每股攤薄盈利（

5、以每股港仙列示）HK5.9 cents5.9港仙HK13.7 cents13.7港仙(56.9)Dividend per share(expressed in HK cents per share)每股股息（以每股港仙列示）Nil無Nil無N/A不適用 As at30 June2025As at31 December2024Change變動於二零二五年六月三十日於二零二四年十二月三十一日HK$000HK$000(%)千港元千港元Financial Position(Unaudited)(Audited)財務狀況（未經審核）（經審核）Total assets資產總值1,254,6541,123,

6、76911.6Net debts(excluding cash and cash equivalents and pledged deposits)淨債務（不包括現金及 現金等價物及已抵押 存款）(417,316)(497,932)(16.2)Shareholders equity股東權益753,957745,2291.2Net assets per share (expressed in HK$per share)每股資產淨值（以每股港元列示）3.153.111.3Net debts to total assets 淨債務對資產總值(33.3)%(44.3)%(24.8)Net debts