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的內容概不 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 全部或任何部份內容而產生或因倚賴該等內容而引致的任何損失承擔任何責 任。 GBA HOLDINGS LIMITED GBA集團有限公司 （於百慕達註冊成立之有限公司） （股份代號：00261） 截 至2024年12月31日止年度全年業績公佈 GBA集 團 有 限 公 司（股 份 代 號：261，於 百 慕 達 註 冊 成 立 的 有 限 公 司，其 股 份 於 香 港 聯 合 交 易 所 有 限 公 司（「聯交所」）主 板 上 市）（「本公司」，連 同 其 附 屬 公 司 統 稱「本集團」）董 事（「董 事」）會（「董事會」）宣 佈 本 集 團 截 至2024年12月31日止年度 （「本期間」）的 經 審 核 綜 合 全 年 業 績 連 同 截 至2023年12月31日 止 年 度（「去年同期」） 的 比 較 數 字。 業 績 本集團持續經營業務於2024年錄得收入約57,000,000港元，較2023年的約78,400 ...

GBA集團有限公司 Slock Code : 261 t INTERIM REPORT 目錄 | --- | --- | |-------|-------| | | | | | | | | | | 2 | | | 3 | | | 6 | | | 12 | | | 37 | | | 39 | | | --- | --- | |-------|--------------| | | | | | | | | | | | 公司資料 | | | 主席報告 | | | 財務回顧 | | | | | | 中期業績 | | | 權益披露 | | | 股份期權計劃 | | | 其他資料 | 41 GBA集團有限公司 董事會及董事委員會 獨立非執行董事 胡惠珊 梁家進 陳湘洳 百慕達主要股份過戶登記處 審核委員會 胡惠珊（主席） 梁家進 薪酬委員會 陳湘洳（主席） 胡惠珊 王祖偉 梁家進 提名委員會 公司資料 公司名稱 GBA集團有限公司 執行董事 王祖偉（主席） 林珈莉 黃思語 陳湘洳 王祖偉（主席） 胡惠珊 梁家進 陳湘洳 公司秘書 張延，香港會計師公會 授權代表 王祖偉 張延 主要往來銀行 交通銀行（香港）有限公司 註冊辦 ...

Revenue and Profitability - Revenue for the six months ended June 30, 2024, increased by 42.9% to HKD 29.4 million compared to HKD 20.6 million in the same period last year[1] - Revenue for the six months ended June 30, 2024, was HKD 29.363 million, compared to HKD 20.551 million in the same period in 2023[24] - Total group revenue increased to HKD 29,363 thousand from HKD 20,551 thousand, a growth of 42.9%[31][32] - Revenue from external customers in Mainland China and Hong Kong increased from HKD 20,551 thousand in 2023 to HKD 29,363 thousand in 2024, driven by growth in property sales and restaurant operations[34] - Property sales revenue in China surged from HKD 6,300 thousand in 2023 to HKD 12,100 thousand in 2024, reflecting strong demand in the region[35] - Net loss attributable to the company's owners increased by 41.2% to HKD 23.8 million for the six months ended June 30, 2024, compared to HKD 16.8 million in the same period last year[1] - Gross profit decreased to HKD 4.1 million with a gross margin of 13.9% for the six months ended June 30, 2024, compared to HKD 6.7 million and a gross margin of 32.7% in the same period last year[10] - Gross profit for the six months ended June 30, 2024, was HKD 4.081 million, down from HKD 6.729 million in the same period in 2023[24] - The company reported a loss before tax of HKD 25.614 million for the six months ended June 30, 2024, compared to a loss of HKD 18.070 million in the same period in 2023[24] - Total comprehensive loss for the six months ended June 30, 2024, was HKD 38.875 million, compared to HKD 37.740 million in the same period in 2023[25] - The company recorded a loss attributable to owners of approximately HKD 23,800,000, compared to HKD 16,800,000 in the same period last year, mainly due to increased administrative expenses[14] - The company reported a loss attributable to ordinary shareholders of 23,778 thousand HKD for the six months ended June 30, 2024, compared to 16,834 thousand HKD in the same period in 2023[42] - Total group loss narrowed to HKD 26,707 thousand from HKD 18,155 thousand[31][32] Business Segment Performance - Property business generated revenue of HKD 12.1 million, primarily from the sale of remaining units in Zhidi Xincheng and Zhongjian Jun Mansion[2] - Property business segment revenue decreased to HKD 12,114 thousand from HKD 6,258 thousand, a decline of 93.5%[31][32] - Property business segment loss widened to HKD 27,327 thousand from HKD 14,141 thousand[31][32] - Financial business recorded interest income of HKD 2.9 million for the six months ended June 30, 2024[3] - Financial business segment revenue remained stable at HKD 2,912 thousand compared to HKD 2,903 thousand[31][32] - Financial business segment loss increased to HKD 1,150 thousand from a profit of HKD 2,862 thousand[31][32] - The financial business segment generated approximately HKD 2,400,000 from a single customer, accounting for over 8% of the group's total revenue, consistent with the previous year[34] - Catering business recorded revenue of HKD 14.3 million for the six months ended June 30, 2024[5] - Food and beverage segment revenue increased to HKD 14,337 thousand from HKD 11,390 thousand, a growth of 25.9%[31][32] - Food and beverage segment loss increased to HKD 6,365 thousand from HKD 5,066 thousand[31][32] - Automotive business segment reported no revenue in both periods[31][32] Costs and Expenses - Cost of revenue increased by 82.9% to HKD 25.3 million for the six months ended June 30, 2024, compared to HKD 13.8 million in the same period last year[9] - The group reported a pre-tax loss, with cost of sales rising from HKD 13,822 thousand in 2023 to HKD 25,282 thousand in 2024, and depreciation costs increasing from HKD 2,792 thousand to HKD 5,418 thousand[38] - Depreciation expense increased to HKD 5,418 thousand from HKD 2,792 thousand[31][32] - Sales and distribution expenses decreased by 19.9% from HKD 6,400,000 to HKD 5,200,000, mainly due to a reduction in advertising[12] - Administrative expenses increased from HKD 17,000,000 to HKD 23,000,000, driven by higher employee salaries and depreciation[13] - Financing costs increased to 819 thousand HKD for the six months ended June 30, 2024, up from 626 thousand HKD in the same period in 2023[40] Financial Position - Net current assets stood at HKD 364,900,000 as of June 30, 2024, with cash and cash equivalents at HKD 39,800,000[15] - The company's current ratio decreased from 449.82% to 368.76% as of June 30, 2024[15] - Total assets as of June 30, 2024, were HKD 707.732 million, down from HKD 730.193 million as of December 31, 2023[26] - Total equity attributable to the company's owners as of June 30, 2024, was HKD 579.386 million, compared to HKD 615.332 million as of December 31, 2023[27] - Total liabilities as of June 30, 2024, were HKD 138.017 million, up from HKD 121.603 million as of December 31, 2023[27] - Total assets of the group decreased from HKD 730,193 thousand in 2023 to HKD 707,732 thousand in 2024, with a significant reduction in non-current assets in Hong Kong from HKD 20,760 thousand to HKD 15,379 thousand[33][34] - The company's property, plant, and equipment had a total carrying amount of 15,379 thousand HKD as of June 30, 2024, down from 20,760 thousand HKD as of December 31, 2023[44] - Loans and interest receivables increased to 90,528 thousand HKD as of June 30, 2024, from 86,116 thousand HKD as of December 31, 2023[45] - Inventory increased to 52,323 thousand HKD as of June 30, 2024, from 46,706 thousand HKD as of December 31, 2023, primarily due to higher automotive inventory[46] - Accounts receivable decreased to 584 thousand HKD as of June 30, 2024, from 996 thousand HKD as of December 31, 2023, with a higher proportion of overdue receivables (51% over 90 days)[47] - Cash and cash equivalents increased to HKD 39,910 thousand as of June 30, 2024, compared to HKD 39,714 thousand as of December 31, 2023[48] - RMB-denominated cash and cash equivalents surged to HKD 10,253 thousand as of June 30, 2024, up from HKD 1,341 thousand as of December 31, 2023[48] - Bank overdrafts utilized increased significantly to HKD 9,928 thousand as of June 30, 2024, compared to HKD 2,949 thousand as of December 31, 2023[49] - Accounts payable aged over 90 days decreased to 71.2% as of June 30, 2024, from 96.4% as of December 31, 2023[51] - Contract liabilities increased to HKD 19,770 thousand as of June 30, 2024, up from HKD 7,539 thousand as of December 31, 2023[52] Other Income and Expenses - Other income increased from HKD 600,000 to HKD 1,300,000, primarily due to bank interest income[11] - Other income and gains increased significantly from HKD 644 thousand in 2023 to HKD 1,271 thousand in 2024, primarily due to higher interest income and bad debt provision reversals[37] - Interest income from related parties decreased to HKD 1 thousand for the six months ended June 30, 2024, compared to HKD 2,903 thousand for the same period in 2023[57] Taxation - No provision for Hong Kong profits tax was made as the group did not generate taxable profits in Hong Kong during the six months ended June 30, 2024[39] - Total taxes in Mainland China for the six months ended June 30, 2024, amounted to 1,093 thousand HKD, compared to 85 thousand HKD in the same period in 2023[40] Shareholder and Corporate Governance - The company's total number of employees increased from 71 to 85 as of June 30, 2024[19] - The company granted 45,000,000 share options under the 2021 plan, exercisable at HKD 0.152 per share[19] - The company did not recommend an interim dividend for the period ending June 30, 2024[20] - The company's foreign currency risk is not significant as its operations are primarily in Hong Kong and denominated in HKD[21] - The net proceeds from the rights issue amounted to approximately HKD 48.3 million, allocated for general working capital, investments in food and beverage-related businesses, live streaming business, and expansion of financial services[23] - As of June 30, 2024, HKD 18.715 million of the net proceeds from the rights issue has been utilized, with HKD 29.585 million remaining unused[23] - The company has no significant contingent liabilities as of June 30, 2024[54] - No assets were pledged as collateral as of June 30, 2024[55] - The company has no significant commitments as of June 30, 2024[56] - The interim report was approved by the board of directors on August 30, 2024[59] - The company has not entered into any arrangements allowing directors or senior executives to benefit from purchasing shares or related securities during the six months ending June 30, 2024[63] - As of June 30, 2024, Shen Shuiping, a major shareholder, holds 48,560,000 shares, representing approximately 5.01% of the total issued shares[64] - Under the 2021 Share Option Plan, 45,000,000 share options were granted during the period, with 45,000,000 options remaining unexercised as of June 30, 2024[65] - If all unexercised share options under the 2021 Plan are exercised, the company will issue an additional 45,000,000 ordinary shares, increasing share capital by HKD 1,800,000 and share premium account by HKD 5,040,000[66] - The company did not purchase, sell, or redeem any of its listed securities during the reporting period[67] - The company has maintained compliance with the Corporate Governance Code, except for minor deviations, during the six months ending June 30, 2024[68] - The roles of Chairman and CEO are separated, and the company is currently seeking a suitable candidate for the CEO position[69] - The company has adopted a code of conduct for directors' securities transactions, which is not less stringent than the standard code, and all directors have confirmed compliance as of June 30, 2024[70] - The audit committee has reviewed the group's interim report, including the unaudited condensed consolidated financial statements for the six months ended June 30, 2024[71] - No changes to the company's directors have occurred during the six months ended June 30, 2024, and no other information required to be disclosed under Listing Rule 13.51B(1) has been identified[72] - The unaudited interim results announcement for the six months ended June 30, 2024, has been published on the company's website and the Hong Kong Stock Exchange website, with the 2024 interim report to be dispatched to shareholders by September 30, 2024[72] - The executive directors as of the announcement date are Mr. Wang Zuwei, Ms. Wong Sze Yu, and Ms. Lam Ka Lee, while the independent non-executive directors are Ms. Chan Sheung Yu, Ms. Wu Wai Shan, and Mr. Leung Ka Chun[73] Future Outlook - The company expects improvement in property sales due to increased government support for the real estate sector in China[6] - The company anticipates stable or slightly improved performance in financial, automotive, and catering businesses due to expected lower interest rates and slight growth in consumer demand[7] - The company will continue to expand its business based on market demand and available funds[7]

C M Y CM MY CY CMY K 目錄 | 2 | 公司資料 | | --- | --- | | 4 | 主席報告 | | 7 | 董事簡介 | | 9 | 管理層討論與分析 | | 14 | 可持續發展 | | 16 | 企業管治報告 | | 31 | 環境、社會及管治報告 | | 47 | 董事會報告書 | | 57 | 獨立核數師報告 | | 62 | 綜合損益表 | | 63 | 綜合全面收益表 | | 64 | 綜合財務狀況表 | | 65 | 綜合權益變動表 | | 66 | 綜合現金流量表 | | 68 | 財務報表附註 | | 121 | 其他資料 | | 122 | 五年財務摘要 | GBA集團有限公司 公司資料 公司名稱 GBA集團有限公司 董事會及董事委員會 執行董事 王祖偉 （主席） 郁繼燿 （副主席兼行政總裁） （於2023年8月31日辭任） 林珈莉（於2023年6月30日獲委任） 黃思語（於2023年8月31日獲委任） 獨立非執行董事 GBA AR2023 Cover V04_16mm (215X280) OP2.pdf 1 21/4/2024 上午2:14 胡惠珊 劉亦樂 ...

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的內容概不負責，對其 準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容 而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 GBA Holdings Limited GBA 集團有限公司 ( 於百慕達註冊成立之有限公司 ) (股份代號：0261) 有關截至二零二三年十二月三十一日止年度 之業績公佈之補充公佈 茲提述GBA集團有限公司(「本公司」及其附屬公司「本集團」) 日期為二零二四年三月 二十八日之截至二零二三年十二月三十一日止的全年業績(「業績公佈」)。 審核委員會已審閱本集團所採納的會計原則及慣例，並已與管理層及本公司外聘核數師 審閱本集團截至二零二三年十二月三十一日止年度的全年業績。 於本公佈刊發日期，本公司執行董事為王祖偉先生，王思語女士及林珈莉女士；及獨立 非執行董事為陳湘洳女士、胡惠珊女士及梁家進先生。 承董事會命 GBA 集團有限公司 主席兼執行董事 王祖偉 香港，二零二四年四月二日 ...

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的內容概不負責，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份內容而產生或 因倚賴該等內容而引致的任何損失承擔任何責任。 由於本公司仍處於虧損狀態，其乃主要由於(i)按公平價值列賬及於損益賬處理 的金融資產的公平價值因金融資產公平價值下降而減少；(ii)由於香港的高端 餐飲市場復甦緩慢，導致餐飲及食品相關業務錄得虧損；及(iii)由於售價疲弱， 導致物業業務錄得虧損。董事會不建議派發截至2023年12月31日止年度的末期 股息（2022年：無）。 GBA HOLDINGS LIMITED – 1 – GBA集團有限公司 業務回顧 （於百慕達註冊成立之有限公 司） （股份代號：00261） 截至2023年12月31日止年度 全年業績公佈 GBA集團有限公司（股份代號：261，於百慕達註冊成立的有限公司，其股份於 香港聯合交易所有限公司（「聯交所」）主板上市）（「本公司」，連同其附屬公司 統稱「本集團」）董事（「董事」）會（「董事會」）宣佈本集團截至2023年12月31日止 年度（「本期間」）的經審核綜合全年業績連同截至202 ...

2023 2023 C M Y CM MY CY CMY K ai169518176938_GBA IR2023 Cover_6mm OP.pdf 1 20/9/2023 上午11:49 目錄 | 2 | 公司資料 | | --- | --- | | 4 | 主席報告 | | 7 | 財務回顧 | | 12 | 中期業績 | | 36 | 權益披露 | | 39 | 股份期權計劃 | | 40 | 其他資料 | GBA集團有限公司 公司資料 薪酬委員會 劉亦樂 （主席） （於2023年7日28日辭任） 陳湘洳 （主席） （於2023年7月28日獲委任） 胡惠珊 王祖偉 郁繼燿（於2023年8月31日辭任） 林芝強（於2023年3月27日辭任） 梁家進（於2023年3月27日獲委任） 公司名稱 提名委員會 王祖偉 （主席） 郁繼燿（於2023年8月31日辭任） 劉亦樂（於2023年7日28日辭任） 胡惠珊 林芝強（於2023年3月27日辭任） 梁家進（於2023年3月27日獲委任） 陳湘洳（於2023年7月28日獲委任） GBA集團有限公司 董事會及董事委員會 執行董事 王祖偉 （主席） 郁繼燿 （副主席兼行政 ...

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的內容概不負責，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份內容而產生或 因倚賴該等內容而引致的任何損失承擔任何責任。 GBA HOLDINGS LIMITED GBA集團有限公司 （於百慕達註冊成立之有限公司） （股份代號：00261） 截至2023年6月30日止六個月未經審核中期業績公佈 管理層討論及分析 GBA集團有限公司（股份代號：261，於百慕達註冊成立之有限公司，其股份於 香港聯合交易所有限公司（「聯交所」）主板上市）（「本公司」，連同其附屬公司 統稱「本集團」）董事（「董事」）會（「董事會」）宣佈本公司截至2023年6月30日止六 個月（「本期間」）的未經審核簡明綜合中期業績連同截至2022年6月30日止六個 月（「去年同期」）的比較數字。 業務回顧 物業業務 於回顧期內，我們繼續專注位於遼寧省鞍山市的物業項目。本集團在鞍山市擁 有三個物業項目，其中兩個分別名為「置地新城」及「依雲山莊」的項目已經完工。 兩個項目的大部分物業單位已經售出。 ...

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的內容概不負責，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份內容而產生或 因倚賴該等內容而引致的任何損失承擔任何責任。 GBA HOLDINGS LIMITED GBA集團有限公司 （於百慕達註冊成立之有限公司） （股份代號：00261） 有關截至2022年12月31日止年度之年報 的補充公佈 茲提述GBA集團有限公司（「本公司」，連同其附屬公司「本集團」）截至2022年12 月31日止年度之年報，由本公司於2023年4月26日刊發（「2022年年報」）。 有關本集團金融業務的補充資料 除2022年年報所披露的相關資料外，董事會謹此提供有關本集團金融業務（「金 融業務」）的額外資料如下： 業務模式 金融業務乃本集團透過全資附屬公司中建置地財務有限公司（「中建財務」）進行， 向客戶提供放債服務。中建財務根據香港法例第163章放債人條例持有香港的 放債人牌照，主要向企業客戶提供貸款融資。中建財務的客戶來源主要依賴本 公司高級管理層的業務網絡獲得。就本集團截至2022年12月31日的貸款組合而 ...

C M Y CM MY CY CMY K GBA集團有限公司 ai168197053539_GBA AR2022 Cover_14mm_OP.pdf 1 20/4/2023 下午2:02 目錄 | 2 | 公司資料 | | --- | --- | | 4 | 主席報告 | | 7 | 董事簡介 | | 9 | 管理層討論與分析 | | 14 | 可持續經營和發展 | | 16 | 企業管治報告 | | 30 | 董事會報告書 | | 41 | 獨立核數師報告 | | 46 | 綜合損益表 | | 47 | 綜合全面收益表 | | 48 | 綜合財務狀況表 | | 49 | 綜合權益變動表 | | 50 | 綜合現金流量表 | | 52 | 財務報表附註 | | 107 | 其他資料 | | 108 | 五年財務摘要 | 王祖偉 （主席） （於2022年4月7日由非執行董事調任為執行董事） 麥紹棠 （主席兼行政總裁） （於2022年5月20日辭任） 鄭玉清 （副主席） （於2022年8月1日辭任） 郁繼燿（副主席兼行政總裁） （於2022年5月19日獲委任） 譚毅洪（於2022年1月3日辭任） 公司資料 公司名 ...