资料显示，谊砾控股有限公司为一家投资控股公司,集团之主要业务分为两类。第一类业务为在亚洲国 家开发及生产原油及矿石,第二类业务为在英国提供电子产品制造服务。公司透过其全资附属公司Kalrez Petroleum(Seram)Limited在印度尼西亚经营油田。另透过其全资拥有之附属公司萝北南海石墨有限公司 在中国黑龙江省萝北县生产及销售石墨产品。此外,公司透过其于英国全资拥有之附属公司Axiom Manufacturing Services Ltd.(「Axiom」)提供商业对商业及商业对工业以及向以下市场界别之原设备制造 商提供电子产品制造服务:医疗器材;工业控制设备;家居电器;计算机及相关产品;测试及测量仪器产品;国 防部产品。 （以上内容为金融界基于公开消息，由程序或算法智能生成，不作为投资建议或交易依据。） 本文源自：金融界 6月17日，截至港股收盘，恒生指数下跌0.34%，报23980.3点。谊砾控股（00076.HK）收报0.355港元/ 股，上涨12.7%，成交量613.71万股，成交额216.22万港元，振幅14.29%。 最近一个月来，谊砾控股累计涨幅30.17%，今年来累计跌幅12.5%， ...

Financial Performance - The company's revenue for the fiscal year 2024 was approximately $431.1 million, an increase of about $325.4 million or 307.9% compared to $105.7 million in 2023[8]. - Net profit attributable to the company's owners for 2024 was approximately $40.3 million, translating to earnings per share of 11.10 cents, compared to a net profit of $1.8 million and earnings per share of 0.50 cents in 2023[6][8]. - The graphite business generated approximately $344.8 million in revenue for 2024, up 837.1% from about $36.8 million in the same period last year, primarily due to sales of remaining graphite ore inventory[19]. - The UK business's revenue rose to approximately £68 million, a 23% increase year-over-year, achieving the highest record in its history[20]. - The company reported a total of HKD 90,134,000 (USD 11,555,600) for the fiscal year ending December 31, 2024[32]. Assets and Liabilities - Total assets as of December 31, 2024, were approximately $452.1 million, up from $409.3 million in 2023, while net assets increased to approximately $430.4 million from $389.7 million[8]. - As of December 31, 2024, the group's cash and cash equivalents were approximately $12.6 million, up from about $6.1 million a year earlier[25]. - The group's net current assets as of December 31, 2024, were approximately $365.2 million, compared to $352.5 million in 2023[25]. - The asset-to-equity ratio as of December 31, 2024, was approximately 0.07%, compared to 0.03% in 2023[25]. Strategic Initiatives - The company entered into an agreement to sell two production lines and 390,000 tons of graphite ore in Madagascar for $21,045,651, with the transaction completed on December 18, 2024[10]. - AGL will pay $296,433,000 for the remaining graphite ore inventory by September 30, 2025, which will save the company ten years of storage and management costs[11]. - The company acquired 100% of GoMeta Limited to develop third-generation internet-related businesses, including NFTs and cryptocurrencies, aiming to create new revenue streams[14]. - The acquisition of SEI shares was completed to diversify the company's business, with SEI holding a 98.75% stake in a leading mobile platform in Macau for food delivery services[16]. - The company believes there are significant opportunities to explore with the rise of artificial intelligence[15]. Operational Performance - The electronic manufacturing services segment is operated by Axiom Manufacturing Services Limited, providing comprehensive outsourcing from design to manufacturing[13]. - The company has established a long-term supply agreement with AGL to ensure a stable supply of graphite products[11]. - Management remains cautiously optimistic about the overall graphite market in 2025, influenced by geopolitical factors and the demand for electric vehicles[23]. - The UK business's order backlog for early 2025 has reached encouraging levels, with expected revenue to maintain at current high levels[24]. - The company plans to invest in the latest capital equipment and R&D activities to further increase production and expand service offerings[24]. Corporate Governance - The company has complied with all corporate governance codes except for the separation of the roles of Chairman and CEO, which are held by the same individual[40]. - The board has decided not to declare any dividends for the fiscal year ending December 31, 2024, consistent with 2023[36][57]. - The company has established a mandatory provident fund plan, with both employer and employee contributions set at 5% of the defined employee income, capped at HKD 1,500 per month[97]. - The board is committed to high standards of corporate governance and business ethics, believing it is crucial for enhancing investor confidence and increasing shareholder returns[103]. - The company has adopted the corporate governance code as per the Hong Kong Stock Exchange Listing Rules, ensuring compliance with applicable governance standards[103]. Risk Management - The internal control system is designed to safeguard assets from unauthorized use and ensure compliance with relevant laws and regulations[154]. - The group has established procedures for identifying, assessing, and managing significant risks to achieve business objectives[155]. - The board conducts an annual review of the effectiveness of the risk management and internal control systems, finding them overall effective and adequate[158]. - The company has adopted a whistleblowing policy to enhance internal fairness and provide reporting channels for suspected misconduct[159]. - The board has implemented anti-fraud and anti-corruption policies to prevent and investigate all forms of fraud and corruption[162]. Environmental, Social, and Governance (ESG) - The environmental, social, and governance (ESG) report covers the group's activities, performance, challenges, and measures taken from January 1, 2024, to December 31, 2024[178]. - The ESG report adheres to the mandatory disclosure requirements outlined in the Stock Exchange's guidelines[179]. - The board oversees the group's overall sustainability strategy and risk management related to ESG issues[186]. - The company has received ISO 14001 certification, indicating adherence to international standards for environmental management[197]. - The company aims to enhance its environmental, social, and governance initiatives through collaboration with stakeholders to create greater community value[192].

Financial Performance - For the fiscal year ending December 31, 2024, the company reported total revenue of $431,082,000, a significant increase of 308% compared to $105,682,000 in 2023[2] - Gross profit for the same period was $15,576,000, up from $9,322,000, reflecting a growth of 67.5%[2] - The operating profit surged to $42,283,000, compared to just $2,001,000 in the previous year, marking a dramatic increase of 2013.9%[2] - Net profit attributable to the company's owners reached $40,302,000, a substantial rise from $1,815,000, representing an increase of 2,124.5%[3] - Basic and diluted earnings per share both stood at 11.10 cents, compared to 0.50 cents in 2023, indicating a 2,120% increase[3] Assets and Liabilities - Total assets as of December 31, 2024, amounted to $452,828,000, up from $409,337,000 in 2023, reflecting an increase of 10.6%[5] - Current assets increased to $386,297,000 from $371,475,000, showing a growth of 4%[5] - The company reported a net asset value of $430,410,000, compared to $389,658,000 in the previous year, which is an increase of 10.5%[6] - The company’s total liabilities increased to $21.718 million in 2024 from $19.679 million in 2023, reflecting a rise in financial obligations[12] Cash and Receivables - The company’s cash and bank balances improved to $12,637,000 from $6,056,000, representing a growth of 108.5%[5] - The company’s accounts receivable increased significantly to $347.348 million in 2024 from $34.819 million in 2023, indicating improved sales and collection efficiency[15] - Trade receivables as of the reporting date totaled approximately $347.3 million, significantly up from $34.8 million in 2023, with the 0-30 days category accounting for $315.7 million[22] Business Segments and Operations - The company operates in three business segments: sales of graphite products globally, manufacturing and sales of electronic products in the UK, and design and manufacturing services[28] - The company acquired 100% of GoMeta Limited to develop third-generation internet-related businesses, including NFTs and cryptocurrencies, which are expected to generate new revenue streams[32] - Axiom Manufacturing Services Limited, a wholly-owned subsidiary, provides comprehensive outsourced manufacturing services, primarily to clients in the UK across various industries[31] Market Outlook and Future Plans - The company anticipates a cautious but optimistic outlook for the graphite market in 2025, influenced by geopolitical factors and the demand for electric vehicles[38] - The management forecasts that the UK business revenue will remain at high levels, with a budget increase to GBP 68 million for the upcoming year[39] Corporate Governance and Compliance - The company has not adopted any new or revised accounting standards that would significantly impact its financial position or performance for the current year[9] - The audit committee, composed of three independent non-executive directors, reviewed the financial reporting process and internal controls for the year ending December 31, 2024[58] - The company has complied with all corporate governance codes except for the separation of the roles of Chairman and CEO, which are held by the same individual[55] Employee and Cost Management - The company’s employee costs for the year were $16.030 million, up from $15.457 million in 2023, indicating an increase in workforce or compensation[16] - The group employed 328 employees as of December 31, 2024, an increase from 314 in 2023, indicating a positive trend in workforce growth[49] Dividends and Investments - The company has not declared any dividends for the year ended December 31, 2024, consistent with 2023[20] - There were no major acquisitions or disposals of subsidiaries, associates, or joint ventures during the year ending December 31, 2024[46]

佟ᶻᶡ唝 : 76 誼礫控股有限公司 佟ᶻᶡ唝 : 76 誼礫控股有限公司 中期報告 2024 目錄 | --- | --- | |----------------------------------------|-------| | | | | 簡明綜合損益表 | 2 | | 簡明綜合損益及其他全面收入表 | 3 | | 簡明綜合財務狀況表 | 4 | | 簡明綜合權益變動表 | 6 | | 簡明綜合現金流量表 | 7 | | 未經審核中期簡明綜合財務報表附註 | 8 | | 管理層對財務狀況及經營業績之討論及分析 | 15 | 誼礫控股有限公司 中期報告二零二四年 2 誼礫控股有限公司（「本公司」）之董事會（「董事會」）欣然提呈，本公司及其附屬公司（「本集 團」）截至二零二四年六月三十日止六個月之未經審核簡明綜合中期業績連同上一期間之比較數 字如下： 簡明綜合損益表 截至二零二四年六月三十日止六個月 | --- | --- | --- | --- | |-----------------------------------|-------|--------------------------------- ...

Financial Performance - Revenue for the six months ended June 30, 2024, was $65,821 thousand, an increase of 10.5% compared to $59,721 thousand for the same period in 2023[2] - Gross profit for the same period was $6,100 thousand, up from $4,684 thousand, reflecting a gross margin improvement[2] - Net profit attributable to the company's owners for the six months was $27,717 thousand, significantly higher than $300 thousand in the prior year, representing a growth of 9,157%[2][3] - Basic and diluted earnings per share for the period were both 7.64 cents, compared to 0.08 cents in the previous year[2] - Operating profit for the period was $27,717,000, a significant increase from $300,000 in the same period last year[14] - The group's revenue for the six months ended June 30, 2024, was approximately $65.8 million, an increase of about $14.8 million or 29.0% compared to approximately $51.0 million in the same period last year[25] - The net profit attributable to owners for the same period was approximately $27.7 million, compared to approximately $300,000 in the previous year[25] Assets and Liabilities - Total assets as of June 30, 2024, amounted to $417,963 thousand, an increase from $390,380 thousand as of December 31, 2023[4] - Current assets totaled $375,322 thousand, slightly up from $371,475 thousand at the end of 2023[4] - The company reported a net asset value of $417,183 thousand as of June 30, 2024, compared to $389,658 thousand at the end of 2023[5] - The company’s non-current assets were valued at $62,985 thousand, an increase from $37,862 thousand at the end of 2023[4] - The total asset value as of June 30, 2024, was approximately $438.3 million, up from approximately $409.3 million as of December 31, 2023[25] - The net current assets as of June 30, 2024, were approximately $355 million, compared to $352.5 million on December 31, 2023[32] - The company has no bank borrowings or financial commitments as of June 30, 2024, and the debt-to-equity ratio was 0.05%[33] Revenue Breakdown - Revenue from external customers for graphite products was $21,618,000, for electronic products was $44,160,000, and for design and manufacturing was $43,000, totaling $65,821,000 for the six months ended June 30, 2024[10] - The group's graphite business generated revenue of approximately $21.6 million, a 44.2% increase from approximately $15.0 million in the same period last year[30] - The electronic manufacturing services segment reported revenue of approximately $44.2 million, an increase of about $8.3 million or 23.0% compared to approximately $35.9 million in the previous year[30] Investments and Acquisitions - The company acquired 100% of GoMeta Limited to develop third-generation internet-related businesses, including NFTs and cryptocurrencies[28] - The company has invested approximately HKD 90.1 million (about $11.56 million) in capital expenditures for production lines and facilities as of June 30, 2024[32] - The company has entered into a subscription agreement for a zero-interest bond of HKD 21 million, which will be used to develop a new AI business[33] - The company entered into an exchange agreement to sell two production lines and 390,000 tons of graphite ore for $21,045,651, to be paid in graphite products[27] - The company plans to sell its entire production line in Madagascar for $21,045,651, which is expected to be completed by December 31, 2024[34] Corporate Governance - The company has complied with all provisions of the corporate governance code as per the Hong Kong Stock Exchange, except for the separation of the roles of Chairman and CEO, which are held by Mr. Feng Zhong Yun[39] - The company has adopted the standard code of conduct for securities trading for its directors, confirming compliance by all directors for the six months ending June 30, 2024[40] - The company has established an audit committee consisting of three independent non-executive directors to review and monitor the financial reporting process, risk management, and internal control systems[43] Dividends and Share Capital - The company decided not to declare any interim dividend for the six months ended June 30, 2024, consistent with the previous year[20] - The company’s total issued and paid-up ordinary shares remained at 362,844,073 shares as of June 30, 2024[20] Other Financial Information - The company incurred depreciation expenses of $1,873,000 for property, plant, and equipment, and $191,000 for right-of-use assets for the six months ended June 30, 2024[12] - The estimated taxable profit from Hong Kong was provisioned at a tax rate of 16.5%, with the first $2,000,000 of taxable profit taxed at 8.25%[13] - Trade receivables aged 0-30 days amounted to $15,288,000, an increase from $9,819,000 as of December 31, 2023[17] - The total amount of other receivables, deposits, and prepayments was $4,977,000 as of June 30, 2024, compared to $2,093,000 as of December 31, 2023[16] - The fair value of financial assets measured at fair value through profit or loss was $31,261,000 as of June 30, 2024, compared to $4,442,000 as of December 31, 2023[22] - As of June 30, 2024, the company's cash and bank balance was approximately $4.4 million, down from $6.1 million on December 31, 2023[32] - The company has no significant contingent liabilities or asset pledges as of June 30, 2024[33] - No purchases, sales, or redemptions of the company's securities were made by the company or its subsidiaries during the six months ending June 30, 2024[41] - As of June 30, 2024, there were no shareholdings or interests in the company's shares or related securities that required registration under the Securities and Futures Ordinance[42] - There were no interests or short positions in the company's shares or related securities held by any major shareholders or other persons as of June 30, 2024[43] Operational Strategies - The company plans to operate its graphite business in a "light asset" manner, selling its production lines while continuing to trade graphite products[27] - The company has installed solar panels at Axiom facilities to mitigate rising energy costs due to inflation and has renegotiated pricing with clients to offset cost increases[29] - The company has a strong outlook for its UK operations, with a historical high in pending orders and expectations to exceed 2020 revenue records[31]

Financial Performance - The company's revenue for the year ended December 31, 2023, was approximately $105.7 million, an increase of about $5.5 million or 5.5% compared to approximately $100.2 million in 2022[10] - Net profit attributable to the company's owners for 2023 was approximately $1.8 million, with earnings per share of $0.50, compared to a net profit of approximately $600,000 and earnings per share of $0.16 in 2022[10] - The graphite business generated revenue of approximately $36.8 million in 2023, a significant increase of 34.1% from approximately $27.4 million in the previous year[19] - For the fiscal year ending December 31, 2023, the revenue from the UK electronics manufacturing and design services business was approximately $68.9 million, a decrease of about $3.9 million or 5.3% compared to last year’s $72.8 million[22] - The UK business is expected to see revenue growth of 8-10% in 2024, reaching approximately £60 million, supported by a historically high backlog of orders[24] Assets and Equity - The total assets of the group as of December 31, 2023, were approximately $409.3 million, compared to approximately $409.1 million as of December 31, 2022[10] - The total equity attributable to the company's owners as of December 31, 2023, was approximately $389.7 million, compared to approximately $385.2 million as of December 31, 2022[10] - As of December 31, 2023, the group's cash and cash equivalents were approximately $6.1 million, down from $12.1 million a year earlier, while net current assets were about $352.5 million[27] - The group had no bank borrowings as of December 31, 2023, and the debt-to-equity ratio was 0.03%, down from 0.13% in 2022[27] Operational Challenges - The company continues to face challenges in the graphite market due to increased competition and fluctuating raw material prices, particularly influenced by the geopolitical situation and inflation[23] - Supply chain issues have been reported across various industries, leading to extended delivery times; however, the company has increased inventory to mitigate risks[65] - The average selling price and gross margin of the company's products were slightly lower than the previous year, despite an increase in production and net profit[19] Acquisitions and Investments - The acquisition of Scientific Energy, Inc. (SEI) was completed in September 2022, with the company acquiring a 9.87% equity interest in SEI for a total consideration of HKD 10,010,000[13] - The company acquired 100% of GoMeta Limited in May 2023 to develop business related to the third generation of the internet, including non-fungible tokens and cryptocurrencies[17] - The company plans to invest approximately $11.6 million from the proceeds of a bond issuance into capital equipment and production lines in Madagascar[27] Governance and Compliance - The company has complied with all corporate governance codes as per the Hong Kong Stock Exchange regulations, with one exception regarding the separation of roles between the Chairman and CEO[41] - The audit committee, composed of three independent non-executive directors, has reviewed the financial reporting process and internal controls[46] - The company has adopted a standard code of conduct for securities trading, confirming compliance by all directors for the year ending December 31, 2023[121] - The board consists of five members, including two executive directors and three independent non-executive directors, ensuring a high level of independence[124] - The company is committed to maintaining high standards of corporate governance and compliance with the corporate governance code[154] Risk Management - The company has established procedures for identifying, assessing, and managing key risks, including prioritizing risks based on their potential impact and likelihood[184] - The internal control system is designed to manage significant risks and ensure compliance with relevant laws and regulations[181] - The board is responsible for internal controls and has determined that the risk management and internal control systems are overall effective and adequate as of December 31, 2023[186] Employee and Stakeholder Relations - The company emphasizes human resource management and offers attractive compensation packages to employees, promoting work-life balance and personal development[72] - The company values stakeholder relationships as a key factor for sustainable business growth[71] - As of December 31, 2023, the gender ratio among employees is approximately 49.4% male to 50.6% female, indicating a commitment to gender diversity in hiring practices[142] Shareholder Rights - Shareholders have the right to convene special meetings if they hold at least 5% of the voting rights, and the board must act promptly to call such meetings[195] - Shareholders can propose resolutions at the annual general meeting if they represent at least 2.5% of the voting rights or at least 50 shareholders[199] - The company aims to ensure equal opportunities for all shareholders to exercise their rights and participate in company affairs[195]

Financial Performance - For the year ended December 31, 2023, the total revenue was $105,682,000, representing an increase of 5% from $100,189,000 in 2022[3] - The gross profit decreased to $9,322,000, down 28% from $12,945,000 in the previous year[3] - Operating profit rose to $2,001,000, a significant increase from $921,000 in 2022, marking a 117% growth[3] - Net profit attributable to the company's owners was $1,815,000, compared to $572,000 in 2022, reflecting a 216% increase[4] - Basic and diluted earnings per share improved to 0.50 cents, up from 0.16 cents in the prior year[4] - The total comprehensive income for the year was $4,486,000, compared to a loss of $3,982,000 in 2022[6] Revenue Breakdown - Revenue from graphite products was $36.794 million, up from $27.436 million in 2022, reflecting a growth of about 34%[20] - Revenue from electronic products decreased to $68.402 million from $72.301 million, a decline of approximately 5%[20] - The graphite business generated revenue of approximately USD 36.8 million in 2023, a significant increase of 34.1% from approximately USD 27.4 million in the previous year[42] - The UK electronics manufacturing and design services revenue was approximately USD 68.9 million, a decrease of USD 3.9 million or 5.4% from approximately USD 72.8 million in the previous year[43] Assets and Liabilities - Current assets totaled $371,475,000, slightly up from $371,203,000 in the previous year[8] - The net current assets increased to $352,518,000 from $348,036,000 in 2022[10] - Total assets less current liabilities amounted to $390,380,000, compared to $385,975,000 in the previous year[10] - The company's total equity increased to $389,658,000 from $385,172,000 in 2022[10] - The total assets of the company as of December 31, 2023, were $409.337 million, slightly up from $409.142 million in 2022[18] - The company's total liabilities increased to $19.679 million in 2023 from $23.970 million in 2022, indicating a reduction of approximately 18%[18] Trade Receivables and Payables - Trade receivables rose to $34.819 million in 2023 from $17.550 million in 2022, showing an increase of approximately 99%[21] - The aging analysis of trade payables showed a total of approximately $10.6 million as of December 31, 2023, down from $18.3 million in 2022[33] - Trade receivables as of the reporting date totaled approximately $34.8 million, significantly increasing from $17.6 million in 2022[30] Capital Expenditures and Investments - Capital expenditures for the year were $1.921 million, a decrease from $4.618 million in 2022[22] - The company acquired 9.87% equity in Scientific Energy, Inc. (SEI) through a share exchange agreement, involving 250,250,000 new shares for 26 million SEI shares, valued at HKD 10,010,000[39] Dividends and Share Issuance - The company decided not to declare any dividends for the year ended December 31, 2023, consistent with 2022[28] - The company issued a total of 250,250,000 ordinary shares in exchange for shares valued at approximately $1.284 million as part of a share exchange agreement[35] Future Outlook and Challenges - The company expects an 8-10% increase in UK revenue for 2024, projecting it to reach GBP 60 million due to a historically high backlog of orders[46] - The company is facing challenges in the graphite market due to increased competition and reduced customer orders, with expectations of instability in 2024[45] Cash and Financial Health - As of December 31, 2023, the company's cash and cash equivalents were approximately USD 6.1 million, down from USD 12.1 million as of December 31, 2022[47] - The company recorded net current assets of approximately USD 352.5 million as of December 31, 2023, compared to USD 348 million in the previous year[47] - The company has no bank borrowings as of December 31, 2023, and its debt-to-equity ratio was 0.03%[47] Corporate Governance and Compliance - The company has complied with all corporate governance codes as of December 31, 2023, except for the separation of the roles of Chairman and CEO[62] Employee Relations - The company employed 314 staff as of December 31, 2023, down from 344 in 2022, and maintains good relations with its employees[56] Miscellaneous - The company has no significant uncertain events that could cast doubt on its ability to continue as a going concern[59] - There were no major acquisitions or disposals of subsidiaries, associates, or joint ventures during the year ended December 31, 2023[54] - The company has no capital commitments related to the purchase of fixed assets as of December 31, 2023[52] - There have been no significant adverse changes in the company's debt as of December 31, 2023[51]

Financial Performance - Revenue for the six months ended June 30, 2023, was $51,037,000, a decrease of 3.56% compared to $52,918,000 for the same period in 2022[3] - Gross profit for the same period was $4,684,000, down 56.5% from $10,779,000 in 2022[3] - Net profit for the six months ended June 30, 2023, was $300,000, a significant decline of 91.5% compared to $3,546,000 in 2022[4] - Operating profit for the six months ended June 30, 2023, was $704,000, down from $4,941,000 in the same period of 2022, representing a decline of approximately 86.7%[15] - Basic and diluted earnings per share for the six months ended June 30, 2023, were $0.0008, down from $0.0101 for the same period in 2022[18] - The group's graphite business revenue for the same period was approximately 15,000,000 USD, down 6.3% from approximately 16,000,000 USD in the previous year[40] - The electronic manufacturing services revenue for the six months ended June 30, 2023, was approximately 35,900,000 USD, a decrease of about 2.4% from approximately 36,800,000 USD in the same period last year[40] Comprehensive Income - Total comprehensive income for the period was $2,300,000, compared to a loss of $1,665,000 in the same period last year[4] Assets and Liabilities - Current assets as of June 30, 2023, totaled $374,929,000, slightly up from $371,203,000 at the end of 2022[5] - Cash and cash equivalents decreased to $6,170,000 from $12,074,000 at the end of 2022, reflecting a decrease of 48.9%[8] - The company reported a decrease in inventory to $340,130,000 from $332,035,000 at the end of 2022[5] - Non-current assets totaled $37,420,000 as of June 30, 2023, down from $37,939,000 at the end of 2022[5] - The company’s total equity increased to $387,472,000 from $385,172,000 at the end of 2022[6] - The net current assets of the group were approximately 351,300,000 USD as of June 30, 2023, compared to 348,000,000 USD as of December 31, 2022[43] Cash Flow - Operating cash flow for the six months was a net outflow of $6,342,000, compared to an inflow of $7,497,000 in 2022[8] - The group reported a cash and bank balance of approximately 6,200,000 USD as of June 30, 2023, down from approximately 12,100,000 USD as of December 31, 2022[43] Shareholder Information - The company decided not to declare any interim dividend for the six months ended June 30, 2023, consistent with the previous year[25] - The weighted average number of ordinary shares issued as of June 30, 2023, was 362,844,073, an increase from 350,331,573 shares for the same period in 2022[18] Management and Governance - The total compensation for key management personnel for the six months ended June 30, 2023, was $1,130,000, a decrease from $2,683,000 for the same period last year[30] - The company has maintained compliance with the corporate governance code, with no significant uncertainties affecting its ability to continue as a going concern[59] - The audit committee consists of three independent non-executive directors, ensuring compliance with listing rules and effective financial reporting oversight[64] - The company has adopted accounting principles and practices reviewed by the audit committee, focusing on internal controls and financial reporting matters[64] Business Operations - The company views its graphite business as the main growth driver, with significant production capabilities established in Madagascar since 2017[34] - The group anticipates challenges in the graphite business due to oversupply and rising production costs, impacting order and production stability in 2023[41] - The outlook for the UK business remains optimistic with a historical high of unfulfilled orders at the beginning of 2023, and the company plans to invest in capital equipment and R&D to enhance production capacity[42] - Axiom Manufacturing Services Limited, a wholly-owned subsidiary in the UK, provides comprehensive outsourcing manufacturing services across various industries[35] Acquisitions and Investments - The group completed a share exchange agreement on October 25, 2022, issuing 250,250,000 shares to acquire 26,000,000 shares of Scientific Energy, Inc. valued at approximately $1,284,000[27] - The acquisition of SEI shares resulted in the company holding a 9.87% equity interest in SEI, while the shareholders of SEI hold a 3.45% interest in the company[36] Future Plans and Utilization of Proceeds - The company utilized approximately HKD 90,134,000 (USD 11,555,600) from the proceeds of the zero-interest convertible bonds for various expenditures, including HKD 32,227,000 (USD 4,131,600) for production lines and HKD 21,796,600 (USD 2,794,400) for factories and warehouses[44] - As of June 30, 2023, the company has unutilized proceeds of approximately HKD 478,866,000 (USD 61,393,100), with planned uses including HKD 194,153,000 (USD 24,891,400) for production lines and HKD 72,503,400 (USD 9,295,300) for factories and warehouses[44] Employee Information - The company employed 344 employees as of June 30, 2023, an increase from 310 in the previous year[52]

香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責，對其準確性 或完整性亦不發表任何聲明，並明確表示，概不對因本公佈全部或任何部分內容而產生或因倚 賴該等內容而引致之任何損失承擔任何責任。 ELATE HOLDINGS LIMITED 誼 礫 控 股 有 限 公 司 （於香港註冊成立之有限公司） （股份代號：076） 截至二零二三年六月三十日止六個月 中期業績 誼礫控股有限公司（「本公司」）之董事會（「董事會」）欣然宣佈，本公司及其附屬 公司（「本集團」）截至二零二三年六月三十日止六個月之未經審核簡明綜合中期業 績連同上一期間之比較數字如下： ...

Financial Performance - The company's revenue for the year ended December 31, 2022, was approximately $100.2 million, a decrease of about $1.1 million or 1.1% compared to approximately $101.3 million in the previous year[7]. - The net profit attributable to the company's owners for the year was approximately $572,000, translating to earnings per share of $0.16, down from a net profit of approximately $4.8 million or $1.37 per share in the previous year[5][7]. - The group's revenue from the UK electronic manufacturing services business for the year ended December 31, 2022, was approximately $72.3 million, a decrease of about $3.7 million or 4.8% compared to approximately $76 million in 2021[16]. - The cash and cash equivalents of the group as of December 31, 2022, were approximately $12.1 million, down from approximately $18.4 million as of December 31, 2021[20]. - The net current assets of the group as of December 31, 2022, were approximately $348 million, compared to $351 million in 2021[20]. - The group has no bank borrowings or financing commitments as of December 31, 2022[21]. - The board has decided not to declare any dividends for the year ended December 31, 2022[29]. - The company did not recommend the payment of any dividends for the year ended December 31, 2022, consistent with the previous year[52]. - The total remuneration for executive directors in 2022 was $48,000, with Feng Zhong Yun receiving $15,000 and Zhang Xue receiving $33,000[158]. Business Operations - The graphite business generated revenue of approximately $27.4 million, an increase of 14.8% compared to approximately $23.9 million in the previous year, primarily due to the easing of the COVID-19 pandemic[14]. - The company views its graphite business as a core growth area, with significant inventory in Madagascar and a fully operational production line[8]. - The company anticipates continued strong demand for delivery services in Hong Kong, driven by changes in consumer behavior due to the pandemic[12]. - The company has installed solar panels at Axiom facilities to mitigate rising energy costs and is renegotiating with customers to pass on some cost increases while maintaining competitiveness[13]. - The company has taken measures to mitigate the impact of COVID-19, including adjusting the construction schedule for the graphite production line in Madagascar[20]. - Supply chain issues are expected to persist throughout 2023 and most of 2024, but the impact on the business is considered limited[56]. Investments and Acquisitions - The company acquired a 9.87% equity interest in Scientific Energy, Inc. (SEI) through a share exchange agreement, involving the issuance of 250,250,000 new shares for 26 million shares of SEI, valued at approximately HKD 10.01 million[10]. - The company issued a total of 250,250,000 ordinary shares at a price of HKD 0.04 per share to exchange for 26,000,000 shares of SEI, valued at approximately USD 1,284,000[30]. - The company completed a share consolidation effective December 16, 2022, merging every twenty existing shares into one ordinary share[30]. - The group plans to invest in the latest capital equipment and R&D activities to further increase production capacity and expand service offerings[18]. Governance and Compliance - The company has maintained compliance with all corporate governance codes as of December 31, 2022, with two exceptions regarding the roles of the Chairman and CEO[35]. - The company has adopted corporate governance practices in compliance with the relevant listing rules throughout the year[99]. - The company has confirmed the independence of all independent non-executive directors as per the Hong Kong Stock Exchange Listing Rules[83]. - The board consists of five members, including two executive directors and three independent non-executive directors, ensuring a balanced composition for independent judgment[114]. - The company has not separated the roles of Chairman and CEO, believing that this structure provides stable and effective leadership[106]. - The board will continue to review and consider the separation of the chairman and CEO roles as appropriate[135]. - The company has established a whistleblowing policy to provide guidance and reporting channels for employees and third parties to report suspected misconduct[175]. - The board has adopted an anti-fraud and anti-corruption policy, emphasizing zero tolerance for fraud and corruption among employees and representatives[178]. Risk Management - The board has conducted an annual review of the effectiveness of the risk management and internal control systems, finding them appropriate and effective as of December 31, 2022[171]. - The company has adopted a three-tier risk management approach to identify, assess, and manage significant risks, with operational units responsible for the first line of defense[171]. - The company aims to mitigate major risks by covering multiple markets and industries, reducing the impact of economic downturns in any single country or region[55]. Employee and Stakeholder Engagement - The group employed 344 employees as of December 31, 2022, an increase from 310 in 2021[27]. - The company emphasizes a non-discriminatory hiring policy based on merit[138]. - The company provides ongoing professional development for all directors to ensure they are informed and can contribute effectively[131]. - The company is committed to maintaining ongoing dialogue with shareholders, particularly through annual and special general meetings, where directors will address shareholder inquiries[191]. - The company emphasizes effective communication with shareholders to enhance long-term value and ensure timely access to accurate public information[190]. Environmental, Social, and Governance (ESG) - The company’s environmental, social, and governance report covers activities and performance from January 1, 2022, to December 31, 2022, aligning with the fiscal year[197]. - The company has adopted a board diversity policy to ensure a balance of skills, experience, and perspectives among board members[137]. - The company has committed to sustainable growth and development, continuously reviewing and adjusting its business strategies to meet changing market conditions[110].