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 就 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。 ENERGY INTERNATIONAL INVESTMENTS HOLDINGS LIMITED 能源國際投資控股有限公司 * （於開曼群島註冊成立之有限公司） （股份代號：353） 截至二零二四年三月三十一日止年度 業績公佈 綜合收益表 截至二零二四年三月三十一日止年度 二零二四年 二零二三年 千港元 千港元 （經 重 列） 其 後 可 重 新 分 類 至 損 益 之 項 目： 能 源 國 際 投 資 控 股 有 限 公 司（「本公司」）董 事（「董 事」）會（「董事會」）於 下 文 載 列 本 公 司 及 其 附 屬 公 司（統 稱「本集團」）截 至 二 零 二 四 年 三 月 三 十 一 日 止 年 度 之 綜 合 年 度 業 績（「年度業績」）連 同 截 至 二 零 二 三 ...

Financial Position - For the six months ended 30 September 2023, total assets less current liabilities amounted to HK$1,854,398,000, an increase from HK$1,779,616,000 as of 31 March 2023, reflecting a growth of approximately 4.2%[7] - Net current assets as of 30 September 2023 were HK$371,559,000, compared to HK$207,432,000 as of 31 March 2023, indicating a significant increase of approximately 78.8%[7] - Total equity attributable to owners of the Company increased to HK$974,697,000 from HK$869,114,000, marking a growth of approximately 12.1%[10] - Non-current assets totaled HK$1,482,839,000 as of 30 September 2023, a slight decrease from HK$1,572,184,000 as of 31 March 2023, indicating a decline of about 5.7%[7] - Current liabilities increased to HK$66,188,000 from HK$54,764,000, representing an increase of approximately 20.9%[7] - The Group's total liabilities as of 30 September 2023 amounted to HK$807,290,000, a decrease from HK$825,662,000 as of 31 March 2023, indicating a reduction of approximately 2.0%[117] - The current ratio improved to 2.59 as of 30 September 2023, up from 1.95 as of 31 March 2023[144] - Consolidated total assets as of September 30, 2023, amounted to HK$2,088,381,000, an increase from HK$1,998,801,000 as of March 31, 2023, representing a growth of approximately 4.4%[84] Cash Flow and Liquidity - Cash and bank balances decreased to HK$363,710,000 from HK$605,542,000, representing a decline of approximately 40%[7] - The balance of cash and cash equivalents as of September 30, 2023, was HK$261,056,000[15] - Cash and cash equivalents at the end of the period were HK$363,710,000, significantly up from HK$54,197,000 in the previous year[30] - The Group's cash and bank balances as of September 30, 2023, were HK$64,248,000, compared to HK$61,543,000 as of March 31, 2023[84] - The Group's bank borrowings amounted to approximately HK$162 million, down from HK$175 million, while other borrowings were approximately HK$10 million, compared to HK$11 million[144] Revenue and Profitability - Revenue for the six months ended September 30, 2023, was HK$156,110,000, representing an increase of 86% compared to HK$84,037,000 in the same period of 2022[28] - Gross profit for the same period was HK$76,320,000, a decrease of 7% from HK$82,202,000 in 2022[28] - Profit for the period was HK$33,009,000, down 65% from HK$95,320,000 in the previous year[28] - The company reported a profit for the period of HK$18,424,000, compared to a profit of HK$76,885,000 in the previous period[15] - Total comprehensive income for the period was HK$ (41,219,000), reflecting a decrease from HK$ 76,885,000 in the prior period[15] - Reportable segment profit for the six months ended 30 September 2023 was HK$54,869,000, compared to HK$63,114,000 for the same period in 2022, indicating a decrease of 13%[78] Expenses - Administrative expenses rose to HK$19,070,000 from HK$13,914,000, reflecting a 37% increase[28] - Total comprehensive expenses for the period amounted to HK$38,850,000, compared to HK$29,243,000 in 2022[29] - The Group's income tax expenses for the six months ended 30 September 2023 were HK$10,867,000, compared to HK$11,961,000 in the same period of 2022, representing a decrease of about 9.1%[106] Share Capital and Equity - The company issued new shares amounting to HK$ 149,760,000 during the reporting period[15] - The Group issued 360,000,000 shares at HK$0.416 per share on 30 August 2023[62] - The weighted average number of ordinary shares increased to 783,514,000 for the six months ended 30 September 2023, compared to 720,563,000 in the previous year, reflecting an increase of about 8.7%[110] - The Group's capital commitments contracted but not provided for were approximately HK$108 million as of 30 September 2023, down from HK$113 million[144] Legal and Regulatory Matters - The Group is taking legal advice to regain control over QHFSMI and IMFSMI following a PRC Court's final decision[41] - The Group's legal proceedings against Ms. Leung aim to recover the exploration license lost for QHFSMI, with ongoing efforts to enforce the court's judgment[41] - The Group's financial statements are prepared in accordance with Hong Kong Financial Reporting Standards, with all values rounded to the nearest thousand Hong Kong dollars[35] Market and Operational Insights - The geographical revenue breakdown shows that HK$156,099,000 was generated from the PRC and HK$11,000 from Hong Kong, highlighting the dominance of the PRC market[44] - The Group is currently reviewing its position regarding QHFSMI and IMFSMI, including the potential disposal of the holding company to limit losses if recovery efforts are deemed unfeasible[41] - The Group's financial performance is influenced by stable rental income from various parties leasing Port and Storage Facilities[186] Employee and Management Information - The Group employed 66 full-time employees as of September 30, 2023, an increase from 58 employees as of March 31, 2023[189] - The Group's key management personnel remuneration for the six months ended 30 September 2023 included short-term benefits of HK$1,840,000, up from HK$1,371,000 in the previous year[184] Currency and Exchange Rate Risks - The depreciation of Renminbi against HK$ negatively impacted the profit for the period compared to the same period in 2022[186] - The Group's policy is to operate in local currencies to minimize currency risks, and no derivative contracts were entered into during the period to hedge exchange rate risks[189]

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 就 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。 簡明綜合收益表 截至二零二三年九月三十日止六個月 毛 利 – 2 – 期內溢利 33,009 95,320 換算海外業務財務報表之匯兌差額 (71,859) (124,563) (38,850) (29,243) （未 經 審 核） （經 審 核） 二零二三年 九月三十日 二零二三年 三月三十一日 附 註 千港元 千港元 銀行借款 – 20,569 其他借款 10,303 10,652 優先股 364,888 378,234 租賃負債 4,476 2,133 遞延稅項負債 193,640 194,889 資產淨值 1,281,091 1,173,139 股 本 10,806 7,206 儲 備 963,891 861,908 非控股權益 306,394 304,025 – 5 – 中期 ...

Financial Performance - For the year ended March 31, 2023, the Group recorded revenue of approximately HK$367 million, a decrease of approximately HK$154 million compared to HK$521 million in 2022[25]. - The gross profit for the year decreased by approximately HK$3 million to approximately HK$162 million, down from HK$165 million in 2022[25]. - The Group recorded a profit of approximately HK$126 million for the year, an increase from HK$42 million in 2022, mainly due to a net gain on the derecognition of financial assets and liabilities of approximately HK$63 million and a decrease in fair value loss on preferred shares of approximately HK$19 million[27]. - The Group's revenue for the year was approximately HK$367 million, down from HK$521 million in 2022, with rental income from Port and Storage Facilities contributing approximately HK$157 million and agency services and trading of oil and liquefied chemical products contributing approximately HK$209 million[28]. - The Group's revenue from trading of oil and liquefied chemical products decreased from approximately HK$364 million in 2022 to approximately HK$209 million[28]. - The Group's revenue for the year ended 31 March 2023 was HK$366,770,000, a decrease of 29.4% compared to HK$520,579,000 in 2022[139]. - Profit attributable to owners of the Company for the year was HK$89,308,000, significantly up from HK$12,762,000 in the previous year[139]. Corporate Governance - The annual report provides a detailed overview of the company's corporate governance practices[12]. - The Board has adopted and complied with the Corporate Governance Code, with the exception of a deviation from Code Provision C.1.6[66]. - The Company emphasizes a commitment to high standards of corporate governance, focusing on transparency, honesty, and accountability[64]. - The Board considers that effective corporate governance practices are crucial for the company's sustainable development[68]. - The Company has adopted a proactive approach to corporate governance, ensuring compliance with applicable laws and regulations[116]. - The Company is committed to high standards of business ethics and corporate governance across all activities[79]. Risk Management - The company is subject to risks and uncertainties as discussed in the management analysis section of the annual report[6]. - The Board considers the Group's risk management and internal control systems effective and adequate for the year ended March 31, 2023, with no material internal control failings identified[104]. - The Company emphasizes risk management for Directors' liabilities and has arranged appropriate liability insurance for Directors and senior management, with annual reviews of the insurance coverage[96]. - The Group's management indicated potential future developments in business operations, focusing on risk management and strategic growth initiatives[128]. Market Expansion and Strategy - The Group continues to explore opportunities for market expansion and operational efficiency[25]. - Future strategies may include further development of the Port and Storage Facilities and enhancement of service offerings in insurance brokerage[25]. - With the lifting of COVID-19 restrictions in China, the Group is optimistic about the investment environment and plans to explore opportunities for expanding its existing business and entering different industries[27]. - The company is expanding its market presence in Southeast Asia, targeting a 20% market share within the next two years[57]. - A strategic acquisition of a local competitor is anticipated to enhance operational capabilities and increase market penetration[58]. Employee and Board Composition - The Group employed 58 full-time employees as of March 31, 2023, down from 71 in 2022[41]. - The Board comprises nine members, including six executive Directors and three independent non-executive Directors[80]. - The gender ratio of male to female in the workforce is 43:15, with a goal to achieve at least 20% female workforce[90]. - The Company aims to nominate at least one female director to the Board by December 31, 2024, to enhance gender diversity[90]. Financial Position - As of March 31, 2023, the Group's total assets were approximately HK$1,999 million, down from HK$2,349 million in 2022, while total liabilities decreased to approximately HK$826 million from HK$1,109 million, resulting in a gearing ratio of 0.41 compared to 0.47 in 2022[39]. - The current ratio improved significantly to 1.95 as of March 31, 2023, up from 0.73 in 2022, indicating better short-term financial health[39]. - The total liabilities of the Group decreased to HK$825,662,000 from HK$1,109,402,000, a reduction of 25.5%[140]. - The net assets of the Group as of March 31, 2023 were HK$1,173,139,000, down from HK$1,239,868,000, indicating a decrease of 5.4%[140]. Investments and Acquisitions - The Group derecognized equity instruments at fair value through other comprehensive income and recorded a net gain of approximately HK$63 million due to the completion of the acquisition of Ever Rosy Ventures Limited[31]. - The Group's investment in Tai'an Wanyue Real Estate Company Limited has underperformed due to construction delays caused by the COVID-19 pandemic[31]. - The investment in Tai'an Wanyue was rescinded during the year, leading to a classification of the investment as equity instruments at FVOCI[197]. Dividends - The company reported no dividends for the year[5]. - The Group did not recommend any dividend for the year, maintaining a conservative approach amid fluctuating market conditions[135].

Financial Performance - The company's profit for the year ended March 31, 2023, was HKD 126,263,000, compared to HKD 41,936,000 in the previous year, representing a significant increase[2] - Earnings attributable to the owners of the company were HKD 89,308,000, up from HKD 12,762,000 year-on-year[3] - The total revenue for the year was HKD 366,770,000, a decrease from HKD 520,579,000 in the previous year, indicating a decline of approximately 29.3%[19] - The revenue from the sale of oil and liquid chemical products was HKD 201,223,000, down from HKD 361,187,000, reflecting a decrease of about 44.3%[19] - The company reported a net profit attributable to shareholders of HKD 89,308 thousand for the year ended March 31, 2023, compared to HKD 12,762 thousand in the previous year, representing a significant increase[50] - The group recorded a gross profit of approximately HKD 162 million for the year, compared to HKD 165 million in the previous year, indicating a slight decrease[37] - The total comprehensive income for the year was HKD 33,117,000, down from HKD 74,576,000 in the previous year[115] - The company recorded a net profit before tax of HKD 153,152,000, compared to HKD 73,779,000 in the previous year, reflecting a significant increase[122] Revenue Sources - Investment property rental income was HKD 157,472,000, slightly up from HKD 156,290,000 year-on-year[19] - Revenue from port and storage facility rental income was approximately HKD 157,000,000, slightly up from HKD 156,000,000 in 2022[83] - Revenue from agency services and trading of oil and liquefied products totaled approximately HKD 209,000,000, down from HKD 364,000,000 in 2022[83] - The group generated rental income of approximately HKD 157 million during the year[64] Assets and Liabilities - The company's total assets decreased from HKD 1,983,897,000 to HKD 1,572,184,000, a decline of approximately 20.7%[8] - The company's total assets less current liabilities stood at HKD 1,779,616,000, compared to HKD 1,848,546,000 in the previous year[119] - The total liabilities classified amounted to HKD 785,003 million as of March 31, 2023[42] - The total liabilities of the group were approximately HKD 826 million, a decrease from HKD 1,109 million in 2022, resulting in a debt-to-equity ratio of 0.41 compared to 0.47 in 2022[66] - The company's bank borrowings decreased from HKD 276,461,000 to HKD 154,265,000, a reduction of about 44.3%[7] - The group reported trade payables of zero as of the reporting period, compared to HKD 12.77 million in 2022[81] Financial Management - Interest income decreased to HKD 3,983 million from HKD 8,957 million year-on-year, reflecting a significant decline[39] - Interest expenses on bank and other borrowings increased to HKD 14,270 thousand in 2023 from HKD 9,731 thousand in 2022[45] - The company reported a decrease in financial costs to HKD 16,455,000 from HKD 25,531,000 in the previous year, indicating improved financial management[109] - The company has maintained compliance with applicable corporate governance codes throughout the year, except for a deviation from code provision C.1.6[149] Shareholder Information - The company did not declare or recommend any dividends for the year ending March 31, 2023, consistent with the previous year[28] - The company has not proposed any dividend payments for the current year, consistent with the previous year[70] - The company has no potential dilutive ordinary shares, resulting in basic earnings per share being the same as diluted earnings per share[52] Future Plans and Developments - The company plans to resume self-operation of at least some port and storage facilities after the expiration of the renewed port lease agreement, with a monthly rental of RMB 12,500,000 until July 31, 2023[98] - The company plans to expand its business into the financial services sector following the acquisition of an insurance brokerage firm, aiming to create value for shareholders[99] - The company expects to generate significant income through leasing or self-operation of port and storage facilities post the short-term lease agreement[98] Compliance and Governance - The company has not applied any new accounting standards or interpretations that have not yet come into effect during the reporting period[11] - The audit committee is currently composed of three independent non-executive directors, with Mr. Tang Qingbin serving as the chairman[157] - The company plans to publish its annual report by the end of July 2023, which will include all information required by the listing rules[159] - The company has adopted the revised Hong Kong Financial Reporting Standards for the reporting period[146] Miscellaneous - The company’s exploration rights for titanium mining have been affected due to unauthorized transfer of exploration licenses[135] - The company recorded a fair value adjustment of HKD 12,964 thousand for the year ended March 31, 2023, compared to HKD 8,986 thousand in the previous year[53] - The fair value loss on preferred shares was HKD 19,453 million, an improvement from HKD 38,800 million in the previous year[40]

Financial Performance - Revenue for the six months ended September 30, 2022, increased to HK$84,037,000, representing a growth of 10.5% compared to HK$76,134,000 in the same period of 2021[12]. - Gross profit for the same period was HK$82,202,000, up from HK$75,372,000, indicating a gross margin improvement[12]. - Profit for the period surged to HK$95,320,000, a significant increase of 229.5% from HK$28,963,000 in the prior year[12]. - Profit attributable to owners of the Company was HK$76,885,000, compared to HK$10,879,000 in the previous year, reflecting a substantial rise[12]. - Basic and diluted earnings per share increased to 10.67 HK cents, compared to 1.51 HK cents in the same period last year[12]. - The company reported a profit for the period of HK$76,885, compared to a profit of HK$10,879 in the previous period[27]. - Reportable segment profit for the same period was HK$63,114,000, compared to HK$57,075,000 in 2021, indicating an increase of about 10.5%[78]. - The company reported a consolidated profit before income tax of HK$107,281,000 for the period, significantly higher than HK$41,038,000 in the previous year, marking an increase of approximately 161.5%[78]. Comprehensive Income - Other comprehensive expenses for the period amounted to HK$124,563,000, primarily due to exchange differences on translation of financial statements of foreign operations[17]. - Total comprehensive expenses for the period were HK$29,243,000, contrasting with a total comprehensive income of HK$54,462,000 in the previous year[17]. - Other comprehensive income included foreign exchange differences of HK$18,038, contributing to total comprehensive income of HK$54,462 for the period[27]. Expenses and Cost Management - Administrative expenses decreased to HK$13,914,000 from HK$19,145,000, indicating improved cost management[12]. - Finance costs reduced significantly to HK$7,735,000 from HK$12,822,000, reflecting better financial efficiency[12]. - Interest expense on bank and other borrowings for the period was HK$6,952,000, an increase from HK$4,739,000 in the previous year[74]. - Interest on bank and other borrowings increased to HK$7,318,000 from HK$5,186,000, reflecting a rise of 41% year-over-year[86]. - The Group's income tax expenses for the period were HK$11,961,000, slightly down from HK$12,075,000 in the previous year, indicating a decrease of 0.9%[88]. - Depreciation of property, plant, and equipment decreased to HK$240,000 from HK$900,000, showing a reduction of 73%[93]. Assets and Liabilities - As of September 30, 2022, total assets amounted to HK$1,990,563, a decrease from HK$2,349,270 as of March 31, 2022, representing a decline of approximately 15.2%[20]. - Total liabilities as of September 30, 2022, were approximately HK$880 million, compared to HK$1,109 million as of March 31, 2022, resulting in a gearing ratio of 0.44[150]. - Current liabilities decreased to HK$316,105 from HK$500,724, a reduction of about 37%[20]. - Net current assets improved to HK$167,170 compared to a net liability of HK$135,351 as of March 31, 2022[20]. - Non-current liabilities decreased to HK$563,679 from HK$608,678, reflecting a decline of approximately 7.4%[23]. - Total equity attributable to owners of the Company was HK$831,324, down from HK$901,948, a decrease of about 7.8%[23]. - Total assets as of 30 September 2022 were HK$1,990,563,000, down from HK$2,349,270,000 as of 31 March 2022, reflecting a decrease of approximately 15.3%[81]. - Segment liabilities as of 30 September 2022 were HK$830,160,000, down from HK$924,591,000 as of 31 March 2022, indicating a decrease of about 10.2%[83]. Cash Flow - Net cash generated from operating activities for the six months ended 30 September 2022 was HK$89,342,000, a significant increase from HK$18,266,000 in the same period of 2021[32]. - Net cash used in investing activities was (HK$105,720,000), compared to cash generated of HK$83,372,000 in the previous year[32]. - Net cash generated from financing activities was HK$18,838,000, improving from a net cash used of (HK$36,453,000) in the prior year[32]. - The net increase in cash and cash equivalents for the period was HK$2,460,000, a decrease from HK$65,185,000 in the same period last year[32]. - Cash and cash equivalents at the end of the period were HK$54,197,000, down from HK$83,730,000 at the end of the previous year[32]. - The effect of foreign exchange rate changes on cash and cash equivalents was (HK$6,178,000), compared to a positive impact of HK$4,865,000 in the prior year[32]. Business Operations - The principal activities of the Group include leasing oil and liquefied chemical terminals and providing insurance brokerage services[35]. - The Group's financial statements are prepared in accordance with Hong Kong Accounting Standards and applicable disclosure requirements[41]. - The Group adopted all amendments to HKFRSs effective from 1 April 2022, with no significant changes to accounting policies[41]. - The Oil and Liquefied Chemical Terminal segment represents the business of leasing port and storage facilities in Shandong Province, PRC, and trading of oil and liquefied chemical products, with customers primarily located in the PRC[69]. - The Insurance Brokerage Service segment provides insurance brokerage services in Hong Kong, with no inter-segment sales or transfers reported during the six months ended 30 September 2022[69]. - The Group has been actively promoting the continual construction of the Port and Storage Facilities since acquiring a 51% interest in Shundong Port in December 2015[153]. - The construction of the Port and Storage Facilities was completed in late September 2017, with partial operations commencing at that time[153]. Share Capital and Corporate Governance - The company consolidated every ten shares with a par value of HK$0.10 into one consolidated share with a par value of HK$1.00, effective from 15 September 2022, resulting in a total of 720,562,890 shares[118]. - The authorized share capital after the Share Consolidation became HK$1,500,000,000 divided into 1,500,000,000 consolidated shares of par value HK$1.00 each[158]. - The Board did not recommend any interim dividend for the period, consistent with the previous year[153]. - The Company expresses gratitude to shareholders for their continued support and acknowledges the contributions of Directors and staff[194]. - The Board has adopted and complied with the code provisions of the Corporate Governance Code, with a deviation from code provision C.1.6[189]. - The Company has adopted the Model Code and confirmed compliance by all Directors throughout the Period[192]. Legal Matters - The Group lost control over the assets of Qinghai Forest Source Mining Industry Developing Company Limited and Inner Mongolia Forest Source Mining Industry Developing Company Limited, leading to their deconsolidation since 2010[50]. - The Group is currently seeking legal advice to regain control over the exploration license lost in 2010, which was transferred without the Company's knowledge for RMB8,000,000[49]. - The final decision on the Change of Exploration Right Agreement deemed it invalid, but the Group is still in the process of resolving the matter with Yuen Xian Company[49]. - The Group's directors believe that the legal proceedings regarding QHFSMI and IMFSMI have no material impact on the financial position and operations of the Group[50]. Employee and Management Information - The Group employed 62 full-time employees as of September 30, 2022, a decrease from 71 employees as of March 31, 2022[153]. - The remuneration for key management personnel for the six months ended 30 September 2022 was HK$1,395,000, compared to HK$1,287,000 for the same period in 2021[132]. - Mr. Chan Wai Cheung Admiral's remuneration is revised to HK$100,000 per month following his resignation as company secretary[194].

Financial Performance - The company announced that the annual performance for the year ending March 31, 2022, has been audited and remains unchanged[3] - The financial data included in the annual performance announcement is consistent with the audited consolidated financial statements[4] Shareholder Communication - The annual report for the year ending March 31, 2022, is expected to be distributed to shareholders around mid-August 2022[6]

ENERGY INTERNATIONAL INVESTMENTS HOLDINGS LIMIT 能 源 國 際 投 資 控 股 有 限 公 司 (Incorporated in the Cayman Islands with limited liability 於開曼群島註冊成立之有限公司) (Stock code 股份代號 : 353) Interim Report 中期報告 2021/22 111 Inin * For identification purpose only 僅供識別 CONTENTS 目錄 CONTENTS 目錄 | --- | --- | |----------------------------------------------------------|--------------------| | | | | Corporate Information | 公司資料 | | Condensed Consolidated Income Statement | 簡明綜合損益表 | | Condensed Consolidated Statement of Comprehensive ...

ID ENERGY INTERNATIONAL INVESTMENTS HOLDINGS LIMITED 能 源 國 際 投 資 控 股 有 限 公 司* (Incorporated in the Cayman Islands with Imited liability 於明曼群島註冊成立之右限公司) (Stock code 股份代號: 353) 2018 Annual Repo * For identification purpose only 碰供識別 CONTENTS 目錄 | --- | --- | |------------------------------------------------|------------------| | | | | Corporate Information | 公司資料 | | Chairman's Statement | 主席報告 | | Management Discussion and Analysis | 管理層討論及分析 | | Biographical Details of Directors | 董事履歷詳情 | | Corporate Gover ...