二零二四年 二零二三年 | --- | --- | --- | --- | |--------------------------------------|-------|----------|----------| | | 附註 | 千港元 | 千港元 | | | | | | | 收益 | 5 | – | – | | 其他收入 | 5 | 8,082 | 10,331 | | 按公平值計入在損益處理之財務資產之 | | | | | （虧損）╱收益淨額 | | (787) | 2,518 | | 預期信貸虧損模式下減值虧損，扣除撥回 | 6 | (1,619) | (6,687) | | 出售附屬公司之收益 | | 344 | – | | 行政及其他開支 | | (32,482) | (26,132) | | | 7 | | | | 財務成本 | | (2,265) | (2,832) | | 除所得稅開支前虧損 | 8 | (28,727) | (22,802) | | 所得稅開支 | 9 | – | – | | 本公司擁有人應佔本年度虧損 | | (28,727) | (22,802) | – 1 – | ...

Financial Performance - For the six months ended September 30, 2023, the company reported a net profit attributable to owners of HKD 20,357,000, compared to a loss of HKD 18,578,000 in the same period of 2022, marking a significant turnaround [8]. - The company achieved an operating profit of HKD 21,886,000, a substantial improvement from an operating loss of HKD 17,407,000 in the previous year [8]. - Total comprehensive income for the period was HKD 11,787,000, compared to a comprehensive loss of HKD 23,936,000 in the prior year, showing a recovery in overall financial health [9]. - The total revenue and other income for the six months ended September 30, 2023, was HKD 4,715,000, a decrease of 23.1% from HKD 6,135,000 in 2022 [24]. - Other income decreased by approximately 23.2% to HKD 4.72 million, primarily due to a reduction in interest income of about HKD 656,000 [67]. - Fair value gains on financial assets measured at fair value through profit or loss were approximately HKD 29.29 million, a significant increase of 208.2 times compared to HKD 140,000 in the previous period [68]. Asset and Equity Management - The company's total assets increased to HKD 315,441,000 as of September 30, 2023, up from HKD 277,317,000 as of March 31, 2023, representing a growth of approximately 13.8% [11]. - The equity attributable to owners of the company rose to HKD 338,163,000 from HKD 273,676,000, reflecting an increase of about 23.5% [12]. - The company's total equity as of September 30, 2023, was HKD 338,163,000, compared to HKD 273,676,000 as of March 31, 2023 [14]. - The fair value adjustment of unlisted equity securities held by the company resulted in a decrease from HKD 48,304,000 to HKD 36,526,000, reflecting a decline of 24.3% [31]. Cash Flow and Liquidity - The company reported cash and cash equivalents of HKD 8,018,000, up from HKD 3,997,000, indicating improved cash flow management [11]. - For the six months ended September 30, 2023, the company reported a net cash outflow from operating activities of HKD 7,495,000 compared to HKD 111,851,000 for the same period in 2022 [16]. - The net cash outflow from investing activities was HKD 55,000, while in 2022, it was a net cash inflow of HKD 46,499,000 [16]. - The net cash inflow from financing activities for the current period was HKD 11,457,000, down from HKD 19,245,000 in the previous year [16]. - As of September 30, 2023, the company had cash and cash equivalents of approximately HKD 8.02 million, up from about HKD 3.99 million as of March 31, 2023 [78]. - The current ratio was approximately 22.7, significantly higher than 5.3 as of March 31, 2023 [78]. Liabilities and Financial Obligations - Current liabilities decreased significantly to HKD 13,874,000 from HKD 51,971,000, indicating improved liquidity management [11]. - The total liabilities as of September 30, 2023, amount to HKD 13,491,000, a decrease from HKD 50,474,000 as of March 31, 2023, indicating a significant reduction in liabilities [60]. - The expected credit loss provision remains unchanged at HKD 11,234,000 for both reporting periods, resulting in a net value of HKD 105,520,000 as of September 30, 2023 [53]. Operational Efficiency - Employee benefit expenses, including directors' remuneration, amounted to HKD 3,010,000, a decrease of 14.4% compared to HKD 3,517,000 in the previous year [26]. - Administrative expenses decreased by approximately 48.8% to HKD 12.12 million, mainly due to a reduction in foreign exchange losses of about HKD 10.89 million [72]. - The company reported a foreign exchange loss of HKD 7,062,000, significantly lower than the HKD 17,957,000 loss recorded in the same period last year, indicating a reduction of 60.7% [26]. Investment and Growth Strategy - The company continues to focus on investment holding for capital appreciation, with no significant changes in its operational strategy [21]. - The company aims to enhance its investment strategies and expand its market presence through technology development and financial asset management [51]. - The company is exploring more diversified investment opportunities in various sectors to enhance its market position and financial performance [86]. Shareholder Information - The company did not declare an interim dividend for the six months ended September 30, 2023, consistent with the previous year [28]. - As of September 30, 2023, major shareholders included Infinite Apex International Corporation with 12.12% and Yitong Enterprise Group Holdings Limited with 8.50% of the shares [90]. - The company’s board members held a total of 1.40% and 0.68% of the shares, with the largest individual holding being 10,068,000 shares [87]. Corporate Governance - The company has complied with the corporate governance code, except for the separation of roles between the chairman and the CEO, which is currently not in place [97]. - The audit committee, composed of three independent non-executive directors, is responsible for reviewing the financial information and overseeing the financial reporting system [99]. - The interim results for the period have been reviewed by the audit committee before being recommended for approval to the board [102].

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告之內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示概不就因本公告全部或任何部 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。 CAPITAL REALM FINANCIAL HOLDINGS GROUP LIMITED 資 本 界 金 控 集 團 有 限 公 司 （前稱China Investment Development Limited中國投資開發有限公司） （於開曼群島註冊成立並於百慕達續存之有限公司） （股份代號：204） 截至二零二三年九月三十日止六個月 中期業績公告 資本界金控集團有限公司（前稱中國投資開發有限公司）（「本公司」）董事會（「董 事會」）公佈本公司及其附屬公司（「本集團」）截至二零二三年九月三十日止六 個月（「本期間」）之未經審核中期業績，連同二零二二年同期之比較數字。未經 審核中期業績已經由本公司之審核委員會審閱。 ...

Financial Performance - The Group's revenue for the year ended March 31, 2023, was nil, unchanged from the previous year[80]. - The loss attributable to owners of the Company for the year was approximately HK$22,802,000, an increase of approximately HK$2,792,000 or 13.95% compared to the loss of HK$20,010,000 in the previous year[80]. - The net asset value per share as of March 31, 2023, was HK$0.759, down from HK$0.980 in 2022[80]. - As of March 31, 2023, the Group had cash and cash equivalents of approximately HK$3,997,000, a decrease from approximately HK$51,574,000 in 2022[80]. - The Group's net current assets and net assets were approximately HK$225,346,000 and HK$273,676,000, respectively, as of March 31, 2023[80]. - The current ratio was approximately 5.34 as of March 31, 2023, down from 16.52 in 2022[80]. - The gearing ratio as of March 31, 2023, was approximately 16.15%, an increase from 1.20% in 2022[80]. - Total debts amounted to approximately HK$44,185,000 as of March 31, 2023, compared to HK$2,694,000 in 2022[80]. - Administrative and other expenses for the year ended March 31, 2023, were approximately HK$26,132,000, a decrease of approximately HK$10,860,000 or 29.36% from the previous year[71]. - Finance costs for the year ended March 31, 2023, were approximately HK$2,832,000, an increase of approximately HK$560,000 from HK$2,272,000 in 2022[72]. - For the year ended March 31, 2023, the Group's other income was approximately HK$10,331,000, an increase of approximately HK$231,000 or 2.29% compared to approximately HK$10,100,000 for the year ended March 31, 2022[82]. - The net gain on financial assets at fair value through profit or loss for the year ended March 31, 2023, was approximately HK$2,518,000, an increase of approximately HK$17,786,000 or 116.49% compared to a loss of approximately HK$15,268,000 for the year ended March 31, 2022[82]. - Impairment losses under the expected credit loss model recognized for the year ended March 31, 2023, amounted to approximately HK$6,687,000[85]. - Total employee costs, including director remuneration, for the year ended March 31, 2023, were approximately HK$6,048,000, a decrease from approximately HK$17,058,000 in the previous year[85]. Shareholder Information - The Group's reserves available for distribution to shareholders as of March 31, 2023, are approximately HK$222,129,000, an increase from HK$166,301,000 in 2022[31]. - The maximum number of Placing Shares is 492,200,000, representing approximately 20% of the entire issued share capital of the Company[4]. - The net proceeds from the Placing are approximately HK$37.4 million, intended for future investment opportunities, repayment of borrowings, and general working capital[4]. - The gross proceeds from the Rights Issue are approximately HK$127 million, with net proceeds estimated at HK$122 million after expenses[7]. - Approximately HK$100 million from the Rights Issue will be allocated for future investments over the next twelve months, and approximately HK$22 million for general working capital over the next twenty-four months[7]. - The Company does not recommend the payment of dividends for the year[2]. - The Company did not recommend the payment of a dividend for the year ended 31 March 2023[123]. Business Operations - The Group's business nature has not undergone significant changes during the year[2]. - The company has no major customers or suppliers due to its business model focused on investment for capital appreciation[44]. - The Group's principal activities remain focused on investment for short to long-term capital appreciation and investment in both listed and unlisted securities[183]. - The Company continues to focus on identifying future investment opportunities as part of its growth strategy[199]. - The sentiment of capital markets has rapidly changed following the lifting of pandemic restrictions in China, prompting the Company to adopt a more active investment strategy[141]. - The Group aims to implement efficient and compliant internal controls to strengthen its financial situation and provide favorable returns to shareholders[131]. - The Group will maintain a cautious and proactive approach in seeking potential business opportunities in the market[152]. - The Board has reassessed recent market conditions and determined the need for a more active approach in investment strategies[152]. Management and Governance - The Management Discussion and Analysis section provides a detailed review of the Group's performance and future business development[2]. - The Company has maintained excellent relationships with key stakeholders, including bankers and service providers, which are crucial for operational success[27]. - The Company has experienced changes in its board of directors, with several resignations and appointments occurring in 2022 and 2023[102]. - The independent non-executive directors bring diverse experience and expertise to the Board, enhancing governance and strategic oversight[188]. - The company has a diverse board with members holding significant experience in finance, law, and investment management, enhancing its strategic decision-making capabilities[165][166][170][173]. Financial Strategy - The Group's investment strategy will explore more diversified investment opportunities across various industries in the new financial year[131]. - The listed securities held by the Company have made gains this year, and the Company plans to continue holding these securities for medium to long-term appreciation[141]. - The financial results for the year ended 31 March 2023 are detailed in the consolidated statement of profit or loss and other comprehensive income[123]. - The Group's financial performance indicators are detailed in the Annual Report, specifically in the Management Discussion and Analysis section[186]. - The Company has complied with all relevant regulatory requirements during the year under review, including the Listing Rules and the Securities and Futures Ordinance[138]. Capital Structure - The Company underwent a share consolidation in February 2023, consolidating every 10 ordinary shares of HK$0.01 each into 1 consolidated share of HK$0.10 each[107]. - The net proceeds raised from the placing of new shares on 15 September 2022 amounted to approximately HK$37.4 million, intended for future investment opportunities, repayment of borrowings, and general working capital[199]. - Approximately HK$17.4 million of the raised funds is allocated for a commercial bill in the public transport sector, HK$6.0 million for investment in a Hong Kong listed company in the logistics sector, HK$10.0 million for investment in a US dollar-denominated fund, and HK$4.0 million for general working capital[199].

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告之內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示，概不就因本公告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。 CHINA INVESTMENT DEVELOPMENT LIMITED 中 國 投 資 開 發 有 限 公 司 （於開曼群島註冊成立並於百慕達續存之有限公司） （股份代號：204） 截至二零二三年三月三十一日止年度 全年業績公告 中國投資開發有限公司（「本公司」）之董事會（「董事會」）公佈本公司及其附屬 公司（「本集團」）截至二零二三年三月三十一日止年度之綜合業績如下： 綜合損益及其他全面收益表 截至二零二三年三月三十一日止年度 二零二三年 二零二二年 附註 千港元 千港元 收益 5 – – 其他收入 5 10,331 10,100 按公平值計入在損益處理之財務資產之 收益 ╱（虧損）淨額 2,518 (15,268) ...

Financial Performance - The company reported revenue of HKD 6,135,000 for the six months ended September 30, 2022, compared to HKD 2,400,000 for the same period in 2021, representing a significant increase of 155.6%[7] - The company incurred an operating loss of HKD 17,407,000 for the current period, compared to an operating profit of HKD 6,508,000 in the previous year[7] - The net loss attributable to shareholders for the period was HKD 18,578,000, a decline from a profit of HKD 5,789,000 in the same period last year[7] - Total comprehensive loss for the period amounted to HKD 23,936,000, compared to a total comprehensive income of HKD 5,616,000 in the prior year[8] - Basic and diluted loss per share for the current period was HKD 0.76, compared to earnings of HKD 0.30 per share in the previous year[8] - The company reported a fair value change of financial assets recognized in profit or loss of HKD 140,000, compared to a loss of HKD 8,405,000 in the previous year[7] - Administrative expenses increased to HKD 23,663,000 from HKD 8,230,000 in the previous year, indicating a rise of 187.5%[7] - The company recognized expected credit loss impairment of HKD 3,233,000, a significant decrease from HKD 29,000,000 in the previous year[7] Cash Flow and Assets - The net cash used in operating activities for the six months ended September 30, 2022, was HKD (111,851) thousand, compared to HKD (76,071) thousand for the same period in 2021, indicating a decline in cash flow from operations[14] - Cash and cash equivalents decreased to HKD 4,354 thousand as of September 30, 2022, down from HKD 68,509 thousand as of September 30, 2021, reflecting a reduction of approximately 93.7%[14] - As of September 30, 2022, total assets amounted to HKD 229,212 thousand, an increase from HKD 167,165 thousand as of March 31, 2022, representing a growth of approximately 37.1%[10] - The company reported a total equity of HKD 203,990 thousand as of September 30, 2022, down from HKD 224,016 thousand as of March 31, 2022, a decrease of about 9.0%[11] - The net cash generated from investing activities was HKD 46,499 thousand for the six months ended September 30, 2022, compared to a net cash used of HKD (32,781) thousand in the same period of 2021, indicating a significant improvement[14] Liabilities and Equity - The total liabilities decreased from HKD 1,527 thousand as of March 31, 2022, to HKD 193 thousand as of September 30, 2022, showing a significant reduction in non-current liabilities[10] - The company’s equity attributable to owners increased from HKD 22,856 thousand to HKD 24,610 thousand, reflecting a growth of approximately 7.7%[11] - The company experienced a foreign exchange loss of HKD (1,203) thousand during the period, impacting the overall equity[13] Shareholder Information - The company’s total issued and paid-up ordinary shares increased to 2,461,029,000 shares as of September 30, 2022, from 2,285,579,000 shares as of March 31, 2022[52] - The net asset value per share as of September 30, 2022, was HKD 0.08, compared to HKD 0.01 as of March 31, 2022[53] - The total number of related shares held by directors is 28,347,756, accounting for 1.152% of the issued share capital[74] Investment Activities - The company is exploring investment opportunities in various sectors in mainland China, including agriculture and financial services, and has signed multiple strategic cooperation memorandums[55] - The company has engaged a professional consulting firm for due diligence on potential investment projects[55] - The company has adopted a cautious investment approach due to an uncertain investment environment, focusing on selective trading of shares in Hong Kong-listed companies[55] - The company entered into an agreement to acquire 7% of the issued ordinary shares of Tider Holdings Limited for a total consideration of HKD 40 million, which includes cash payment of HKD 10.93 million and issuance of 290,720,000 new shares at an issue price of HKD 0.10 per share[102] - The acquisition of a 30% stake in Lanzhou Wo Le Home Service Co., Ltd. was agreed upon for a total consideration of HKD 36 million, to be settled through the issuance of 360,000,000 new shares at an issue price of HKD 0.10 per share[103] Corporate Governance - The company has adhered to the corporate governance code as per the listing rules, with the exception of the separation of roles between the chairman and the CEO, which is currently not in place[105] - The audit committee, composed entirely of independent non-executive directors, is responsible for reviewing the financial information and overseeing the financial reporting system and internal control procedures[108] - The interim results for the period were reviewed by the audit committee before being recommended for approval by the board[110]

Investment Disposition - The company sold its entire equity in Golden Resources and Huge Leader as of March 31, 2022, and no longer holds any interests in these investments[7]. Audit Opinion - The current auditor issued a qualified opinion regarding the financial statements for the year ended March 31, 2022, due to limitations related to the equity in Golden Resources and Huge Leader[6]. Impact of Audit Change - The board believes that the audit change is a one-time and non-recurring event, which will not affect the group's assets, liabilities, financial performance, or cash flows for the year ended March 31, 2022[7]. - The audit change is expected to be removed in the fiscal year ending March 31, 2023[5]. - The current auditor confirmed that the audit change will not have a continuing impact on the group's future fiscal years[8].

CHINA INVESTMENT DEVELOPMENT LIMITED 中 國 投 資 開 發 有 限 公 司 (Incorporated in the Cayman Islands and continued in Bermuda with limited liability) (於開曼群島註冊成立並於百慕建續存之有限公司) Stock Code 股份代號: 204 ANNUAL REPORT 年報 2022 CONTENTS 目錄 Corporate Information 2 公司資料 Financial Highlights 7 財務摘要 Management Discussion and Analysis 8 管理層討論與分析 Biographical Details of Directors and Senior Management 12 董事及高級管理層履歷 Report of the Directors 18 董事報告 Environmental, Social and Governance Report 35 環境、社會及管治報告 Corporate Governance Report ...

CHINA INVESTMENT DEVELOPMENT LIMITED 中 國 投 資 開 發 有 限 公 司 (於開曼群島註冊成立並於百張挫續存之有限公司) (股份代號：204) | --- | --- | |-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------| | | | | 公司資料 | 公司秘書 | | 董事會 執行董事 陳昌義先生 非執行董事 韓正 ...

CHINA INVESTMENT DEVELOPMENT LIMITED 中 國 投 資 開 發 有 限 公 司 (Incorporated in the Cayman Islands and continued in Bermuda with limited liability) (於関曼群島註冊成立並於百慕建續存之有限公司) Stock Code 股份代號: 204 allo light - 11 488 ANNUAL 年 REPORT 報 2021 CONTENTS 目錄 China Investment Development Limited • 中國投資開發有限公司 CONTENTS CONTENTS 目錄 目錄 Annual Report 年報 2021 Annual Report 年報 2021 1 | --- | --- | --- | --- | |---------------------------------------------------------|-------|-------|-------| | | | | | | | | | | | Corporate Informat ...