股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年12月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 有利集團有限公司 呈交日期: 2026年1月5日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00406 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | 0.2 | HKD | | 200,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 1,000,000,000 | HKD | | 0.2 | HKD | | 200,000,000 | 第 2 頁 共 10 ...

– Notice of Publication of Interim Report 2025/26 (the "Current Corporate Communications") The Current Corporate Communications of the Company have been published in English and Chinese languages and are available on the website of The Stock Exchange of Hong Kong Limited ("HKEX") at www.hkexnews.hk and the Company's website at www.yaulee.com. If you are a new non-registered shareholder (i.e. if you previously have not received Company's letter in relation to seeking your preference on means of rec eipt of C ...

(Incorporated in Bermuda with limited liability) （於百慕達註冊成立之有限公司） （Stock Code 股份代號：406） N O T I F I C A T I O N L E T T E R 通 知 信 函 16 December 2025 Dear Registered Shareholders, Yau Lee Holdings Limited (the "Company") – Notice of Publication of Interim Report 2025/26 (the "Current Corporate Communications") The Current Corporate Communications of the Company have been published in English and Chinese languages and are available on the website of The Stock Exchange of Hong Kong Limited ("HKEX") at www.hkexn ...

Financial Performance - The company recorded revenue of HKD 5,683,972,000 for the six months ended September 30, 2025, representing a 28.2% increase from HKD 4,433,441,000 in the same period of 2024[3][8] - Gross profit increased from HKD 320,946,000 to HKD 348,029,000, reflecting a growth of 8.4%[4][8] - Profit attributable to equity holders rose from HKD 24,619,000 to HKD 39,198,000, marking an increase of 59.5%[5][8] - Basic and diluted earnings per share increased to HKD 0.0895 from HKD 0.0562, a growth of 59.5%[6][8] - The company reported a total comprehensive income of HKD 57,890,000 for the period, compared to HKD 45,544,000 in the previous year, an increase of 27.1%[10][8] - The company reported a profit of HKD 39,198,000 for the six months ended September 30, 2025, compared to a profit of HKD 24,619,000 for the same period in 2024, representing a year-over-year increase of 59.5%[15] Assets and Liabilities - Total assets as of September 30, 2025, amounted to HKD 6,680,570,000, up from HKD 6,571,231,000 as of March 31, 2025[12][14] - The total liabilities of the group were HKD 5,252,571,000, reflecting an increase from HKD 5,201,122,000 in the previous reporting period[32] - The company’s total liabilities increased to HKD 6,000,000 as of September 30, 2025, compared to HKD 5,000,000 in the previous year, reflecting a rise of 20%[15] - The total equity attributable to equity holders decreased to HKD 1,434,422,000 as of September 30, 2025, down from HKD 1,541,223,000 at the end of September 2024, a decline of 6.9%[15] Cash Flow and Financing - Operating cash flow for the six months ended September 30, 2025, was a net outflow of HKD 65,410,000, an improvement from a net outflow of HKD 110,839,000 in the same period of 2024[17] - The company incurred a loss of HKD 53,964,000 in cash used in operating activities for the six months ended September 30, 2025, which is an improvement from a loss of HKD 107,637,000 in the previous year[18] - The company reported a net cash inflow from financing activities of HKD 195,018,000 for the six months ended September 30, 2025, compared to HKD 77,310,000 in the same period of 2024, indicating a significant increase of 152.5%[18] - Total borrowings increased to HKD 2,990 million from HKD 2,754 million, primarily due to high operational funding needs for large construction and electromechanical projects[61] Revenue Segmentation - Revenue from the construction segment reached HKD 4,203,006,000, up 22.5% from HKD 3,430,681,000 in the previous year[28] - The electromechanical installation segment generated revenue of HKD 1,319,367,000, a 39.6% increase from HKD 945,200,000 in the prior year[28] - Property investment and development revenue increased significantly to HKD 59,585,000 from HKD 10,878,000, marking a growth of 448.5%[28] - The hotel operations segment reported revenue of HKD 4,767,000, with no revenue reported in the same period last year[28] Costs and Expenses - Construction costs increased significantly to HKD 4,007,736,000 in 2025 from HKD 3,207,425,000 in 2024, representing a rise of about 24.9%[35] - Employee costs, including directors' remuneration, rose to HKD 829,936,000 in 2025, up from HKD 717,898,000 in 2024, an increase of approximately 15.6%[35] - Total finance costs decreased to HKD 53,029,000 in 2025 from HKD 69,984,000 in 2024, a reduction of about 24.3%[36] - The total operating expenses rose by HKD 28 million to HKD 281 million, primarily due to increased transportation and wage costs[57] Strategic Initiatives and Operations - The company continues to focus on its core operations in construction, electromechanical installation, and property development, with no new strategic initiatives reported[29] - The company established a second factory in Dongguan to meet future demand, reflecting its commitment to expanding production capacity[57] - The group aims to explore applications of artificial intelligence to enhance competitiveness and market share while maintaining a focus on innovation and sustainability[65] - The integration of Hong Kong and the Greater Bay Area presents transformative opportunities for expanding environmental technology solutions[64] Compliance and Governance - The company has complied with the listing rules as of September 30, 2025, except for the separation of roles between the Chairman and the CEO[72] - The company has adopted the standard code of conduct for securities trading as per the listing rules, confirming compliance for the six months ending September 30, 2025[73]

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 | | | 致：香港交易及結算所有限公司 公司名稱: 有利集團有限公司 呈交日期: 2025年12月1日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00406 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | | 0.2 HKD | | 200,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 1,000,000,000 | HKD | | | 0.2 HKD | | 200,000,000 | 本月底法定/註冊股本總額： HKD 200,000,000 ...

Core Insights - The company reported a record revenue of approximately HKD 5.684 billion for the six months ending September 30, 2025, representing a year-on-year increase of 28.21% [1] - Profit attributable to equity holders reached HKD 39.198 million, marking a significant year-on-year increase of 59.22% [1] - Earnings per share were approximately HKD 0.0895 [1] Revenue Breakdown - The construction segment generated substantial revenue of HKD 4.203 billion, reflecting a year-on-year growth of 23% [1] - The electromechanical installation segment saw encouraging revenue growth of 40%, reaching HKD 1.319 billion [1] - The building materials supply segment experienced a remarkable increase of 49%, with revenue totaling HKD 0.647 billion [1] Future Outlook - The company anticipates maintaining high revenue levels over the next two years, supported by strong order volumes [1]

Core Viewpoint - The company reported a significant increase in revenue and profit for the six months ending September 30, 2025, driven by record contract values and growth across all major segments [1] Financial Performance - The company achieved a revenue of approximately HKD 5.684 billion, representing a year-on-year increase of 28.21% [1] - Profit attributable to equity holders was HKD 39.198 million, up 59.22% year-on-year [1] - Earnings per share were approximately HKD 0.0895 [1] Segment Performance - The construction segment generated substantial revenue of HKD 4.203 billion, reflecting a year-on-year growth of 23% [1] - The electromechanical installation segment saw encouraging revenue growth of 40%, reaching HKD 1.319 billion [1] - The building materials supply segment experienced a significant revenue increase of 49%, totaling HKD 0.647 billion [1] Future Outlook - The company anticipates maintaining high revenue levels over the next two years, supported by strong order volumes [1]

Core Viewpoint - The company reported a 28% increase in revenue to HKD 5.684 billion for the six months ending September 30, 2025, driven by growth in core business activities [1] - Profit attributable to equity holders rose from HKD 24.619 million to HKD 39.198 million, with basic and diluted earnings per share approximately HKD 0.0895, up from HKD 0.0562 in 2024 [1] - The overall gross profit margin slightly decreased from 7% to 6%, influenced by a declining trend in project price fluctuation indicators [1] Financial Performance - Revenue increased by 28% to HKD 5.684 billion [1] - Profit attributable to equity holders increased from HKD 24.619 million to HKD 39.198 million [1] - Basic and diluted earnings per share rose to approximately HKD 0.0895 from HKD 0.0562 [1] Market Conditions - The project price fluctuation indicators continued a downward trend, having a slight impact on profitability, but construction material prices are stabilizing due to efforts to address long-term supply surplus in China [1] - The company expects the price fluctuation index to gradually stabilize in the near future [1] Operational Developments - Most construction contracts are currently for Modular Integrated Construction (MiC) projects [1] - The company's factory in Huizhou is operating at full capacity [1] - A second factory was established in Dongguan, and production lines were reconfigured to meet future demand, although related costs have a short-term impact on profitability [1]

Financial Performance - The company reported revenue of HKD 5,683,972,000 for the six months ended September 30, 2025, an increase of 28.2% compared to HKD 4,433,441,000 in the same period of 2024[3] - Gross profit rose from HKD 320,946,000 to HKD 348,029,000, reflecting a growth of 8.4%[4] - Profit attributable to equity holders increased from HKD 24,619,000 to HKD 39,198,000, representing a significant increase of 59.5%[5] - Basic and diluted earnings per share improved to HKD 0.0895 from HKD 0.0562, marking a rise of 59.5%[6] - Total comprehensive income for the period was HKD 57,890,000, up from HKD 45,544,000, indicating a growth of 27.3%[8] - The overall profit before tax for the period was HKD 46,857,000, compared to HKD 35,492,000 for the same period in 2024, reflecting a growth of 32.1%[23] - The net profit for the period was HKD 38,667,000, an increase from HKD 23,153,000 in the previous year, representing a growth of 66.8%[23] Revenue Breakdown - Revenue from the construction segment reached HKD 4,203,006,000, up 22.5% from HKD 3,430,681,000 in the previous year[20] - The electromechanical installation segment generated revenue of HKD 1,319,367,000, a 39.6% increase from HKD 945,200,000 in the prior year[20] - Property investment and development revenue rose significantly to HKD 59,585,000 from HKD 10,878,000, marking a growth of 448.5%[20] - The hotel operations segment reported revenue of HKD 4,767,000, with no revenue recorded in the same period last year[20] - The group's total external revenue from construction, electromechanical installation, and other segments accounted for HKD 5,683,972,000, with significant contributions from each segment[23] Assets and Liabilities - Total assets increased to HKD 6,680,570,000 from HKD 6,571,231,000, a rise of 1.7%[10] - Cash and bank balances rose to HKD 833,521,000 from HKD 770,225,000, an increase of 8.2%[9] - The company's total liabilities increased slightly to HKD 5,252,571,000 from HKD 5,201,122,000, a rise of 1.0%[10] - The net accounts receivable increased from HKD 1,090,240,000 as of March 31, 2025, to HKD 1,360,718,000 as of September 30, 2025, indicating a rise of approximately 24.7%[31] - The total liabilities for accounts payable and subcontractors decreased from HKD 929,635,000 in March 2025 to HKD 661,345,000 in September 2025, a decline of about 29.0%[32] Dividends and Shareholder Returns - The company did not declare an interim dividend for the current period, compared to HKD 10,951,000 in the previous period[7] - The company did not declare an interim dividend for 2025, compared to an interim dividend of HKD 0.025 per share in 2024, to retain cash for future projects[29] Operational Insights - The company plans to continue expanding its market presence and investing in new technologies to enhance operational efficiency and service offerings[19] - The group has identified key operational decision-makers as executive directors responsible for resource allocation and strategic decisions[21] - Long-term strategies will focus on innovation and sustainability, with active exploration of AI applications to enhance competitiveness and market share[44] - The company aims to deliver high-quality projects on time while ensuring reasonable profits, amidst industry challenges such as labor shortages and rising costs[44] Cost Management - Construction costs increased significantly from HKD 3,207,425,000 in 2024 to HKD 4,007,736,000 in 2025, representing a rise of about 24.9%[25] - Total finance costs decreased from HKD 69,984,000 in 2024 to HKD 53,029,000 in 2025, a reduction of approximately 24.3%[26] - Other income decreased from HKD 15,032,000 in 2024 to HKD 11,750,000 in 2025, a decline of approximately 21.5%[24] Employee and Market Developments - The number of employees increased to approximately 4,600 as of September 30, 2025, up from 4,500 on March 31, 2025[42] - The hotel in Sheung Wan reopened in mid-August under the "Hilton Garden Inn Hong Kong" brand, marking the first Garden Inn in the Asia-Pacific region[44] - The hotel achieved a stable occupancy rate since opening, attracting over 1 million visitors during the October Golden Week, with 60% being overnight guests[44] Future Outlook - The company expects no significant impact on its tax situation from the new tax regulations effective January 1, 2025[27] - The group has secured two contracts in the growing infrastructure and environmental sector, totaling nearly HKD 2,000,000,000[43] - As of September 30, 2025, the value of contracts on hand was approximately HKD 46,663,000,000, down from HKD 48,207,000,000 on March 31, 2025[38]

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 | 截至月份: 2025年10月31日 | | --- | | 狀態: | | 新提交 | FF301 致：香港交易及結算所有限公司 II. 已發行股份及/或庫存股份變動 公司名稱: 有利集團有限公司 呈交日期: 2025年10月31日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00406 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 1,000,000,000 | HKD | | 0.2 | HKD | | 200,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 1,000,000,000 | ...