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。 ASIA CASSAVA RESOURCES HOLDINGS LIMITED 亞洲木薯資源控股有限公司 （於開曼群島註冊成立的有限公司） (股份代號：841） 截至二零二五年三月三十一日止年度 全年業績公告 摘要 - 收入約為 977,900,000 港元 (二零二四年: 1,193,000,000 港元) - 本年度歸屬於本公司股東的虧損約為 130,700,000 港元 (二零二四年: 111,400,000 港元)， 已計入投資物業公允值變動、物業、廠房及設備減值及使用權資產減值分別約為 53,800,000 港元 (二零二四年: 60,100,000 港元)、26,200,000 港元 (二零二四年: 25,500,000 港元)及 8,900,000 港元 (二零二四年: 零)之所歸屬部份 | | 二零二五年 | | 二零二四年 | | | --- | --- | --- | --- | -- ...

（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 机构评级方面，目前暂无机构对该股做出投资评级建议。 行业估值方面，食物饮品行业市盈率（TTM）平均值为23.55倍，行业中值8.41倍。木薯资源市盈 率-0.37倍，行业排名第88位；其他原生态牧业（01431.HK）为4.25倍、第一太平（00142.HK）为5.09 倍、正乾金融控股（01152.HK）为5.43倍、威扬酒业控股（08509.HK）为5.51倍、椰丰集团 （01695.HK）为5.54倍。 资料显示，亚洲木薯资源控股有限公司是一家国际综合性的木薯干供应商。集团在1984年成立,自2003 年到2014年来一直是泰国最大的木薯干出口商和中国最大的木薯干供应商。泰国与中国双边木薯贸易占 到世界的三分之二而亚洲木薯资源占了两国木薯贸易额的30%以上。集团在2001年开始从泰国直接采购 木薯干,并开始在东南亚设立采购点采购木薯,进行仓储,组织运输船运及交付物流并以"雅禾"品牌在中国 进行销售。集团与东南亚超过200个木薯供应上保持了长期商业关系,集团在中国的客户都是国内业内知 名企业包括燃料乙醇, ...

Revenue and Profitability - For the six months ended September 30, 2024, the group's revenue from the procurement and sale of cassava chips was approximately HKD 438.7 million, a decrease of about 47.8% compared to HKD 840.9 million in the same period last year[11]. - Revenue for the six months ended September 30, 2024, was HKD 449,210,000, a decrease of 47.5% compared to HKD 856,279,000 in the same period of 2023[46]. - Gross profit for the same period was HKD 34,046,000, down 57.9% from HKD 80,880,000 year-on-year[46]. - The group reported a loss of approximately HKD 9 million for the period, compared to a profit of approximately HKD 16.4 million in the previous year[15]. - The net loss attributable to the owners of the company was HKD 9,038,000, compared to a profit of HKD 16,406,000 in the same period last year[46]. - The company reported a loss before tax of HKD 17,971,000, compared to a profit of HKD 12,957,000 in the previous year[46]. - Total comprehensive loss amounted to HKD 20,523,000, a significant decline from a total comprehensive income of HKD 1,010,000 in the previous year[49]. Costs and Expenses - The cost of sales for cassava chips during this period was approximately HKD 414 million, down about 46.5% from HKD 774 million in the previous year, primarily due to reduced sales volume[12]. - Administrative expenses for the period were approximately HKD 25.8 million, slightly up from HKD 25.4 million in the same period last year[14]. - Financing costs for the period were approximately HKD 15.1 million, compared to HKD 15.2 million in the previous year[15]. - The company incurred a fair value loss on investment properties of HKD 5,780,000, an improvement from HKD 10,218,000 in the prior year[46]. - Administrative expenses increased slightly to HKD 25,809,000 from HKD 25,355,000 year-on-year[46]. Assets and Liabilities - As of September 30, 2024, the net asset value decreased to approximately HKD 463,400,000 from HKD 484,000,000 as of March 31, 2024, primarily due to other comprehensive losses during the period[17]. - Current assets as of September 30, 2024, were approximately HKD 236,000,000, including cash and cash equivalents of HKD 116,300,000, accounts receivable of HKD 15,600,000, and inventory of HKD 26,200,000[17]. - The current liabilities as of September 30, 2024, were approximately HKD 117,100,000, which included accounts payable and accrued expenses of HKD 12,000,000 and tax payable of HKD 97,100,000[17]. - The company's total liabilities decreased slightly to HKD 693,795,000 from HKD 698,156,000, showing a reduction of about 0.6%[54]. - The company's total assets were valued at HKD 598,240,000 as of September 30, 2024, compared to HKD 751,679,000 in the previous year, indicating a reduction in asset base[63]. Cash Flow - The net cash inflow from operating activities for the six months ended September 30, 2024, was HKD 226,821,000, a decrease from HKD 372,030,000 in the same period of 2023, representing a decline of approximately 39%[67]. - The net cash outflow from investing activities for the six months ended September 30, 2024, was HKD (3,500,000), compared to HKD (1,920,000) in 2023, indicating an increase in investment spending[67]. - The net cash outflow from financing activities for the six months ended September 30, 2024, was HKD (156,145,000), significantly reduced from HKD (541,266,000) in the previous year, showing improved cash management[67]. - The total cash and cash equivalents at the end of the period increased to HKD 116,272,000 from HKD 92,676,000 in 2023, reflecting a positive cash position[67]. Market and Strategic Initiatives - The decline in revenue was attributed to decreased sales volume and average selling prices of cassava chips due to a sluggish export market in mainland China[11]. - The group continues to explore opportunities for market expansion and new strategies in response to the challenging economic environment[8]. - The company plans to establish a joint venture in Laos for the production and sale of tapioca starch, aiming to diversify its market presence and reduce reliance on the Chinese market[22]. - The company has a storage capacity of approximately 600,000 tons for dried cassava chips, enhancing its market coverage and supporting business growth[22]. Employee and Operational Metrics - The total employee count as of September 30, 2024, was approximately 240, with total employee costs amounting to HKD 12,600,000 during the period[19]. - The hotel and serviced apartment business maintained stable room revenue, with food and beverage services contracted out to generate fixed income[8]. - The company continues to monitor the performance of its operating segments separately for resource allocation and performance evaluation purposes[75].

Revenue and Profitability - Revenue for the six months ended September 30, 2024, was approximately HKD 449.2 million, compared to HKD 415.2 million for the same period in 2023, representing an increase of 8.1%[3] - The loss attributable to shareholders for the period was approximately HKD 9 million, compared to a profit of HKD 16.4 million in the same period last year, indicating a significant decline[3] - The company reported a gross profit of HKD 34.0 million, down from HKD 80.9 million year-on-year, reflecting a decrease of 57.9%[3] - The adjusted profit before tax for the group was a loss of HKD 17,971, compared to a profit of HKD 12,957 in the previous year[28][34] - The company reported a total comprehensive income of HKD 8,776,000 for the period, a decrease from HKD 16,406,000 in the previous year, indicating a decline of approximately 47%[10] Cash Flow and Assets - The company reported a net cash inflow from operating activities of HKD 226,821,000 for the six months ended September 30, 2024, compared to HKD 372,030,000 for the same period in 2023, representing a decrease of approximately 39%[13] - The company experienced a net cash outflow from financing activities of HKD 156,145,000, significantly lower than the HKD 541,266,000 outflow in the previous year, indicating improved cash management[13] - Total non-current assets amounted to HKD 1,038.3 million, a decrease from HKD 1,050.2 million as of March 31, 2024[7] - Current assets decreased significantly to HKD 236.0 million from HKD 417.3 million, a decline of 43.4%[7] - The company’s total assets were reported at HKD 760,455,000 as of September 30, 2023, down from HKD 751,679,000 at the beginning of the period, indicating a slight decrease[10] Equity and Liabilities - The total equity as of September 30, 2023, was HKD 663,560,000, a decrease from HKD 751,679,000 as of April 1, 2023, reflecting a decline of approximately 12%[10] - The net asset value decreased to HKD 463.4 million from HKD 483.9 million as of March 31, 2024[7] - Total liabilities increased to HKD 810,848 from HKD 983,588, indicating a reduction of 17.6%[37] Dividends and Retained Earnings - The company has proposed not to declare an interim dividend for this period[1] - The company’s retained earnings stood at HKD 501,288,000 as of September 30, 2023, compared to HKD 484,882,000 on April 1, 2023, showing an increase of about 3%[10] - The company’s proposed dividend remains at zero for the current period, consistent with the previous year, reflecting a cautious approach to cash distribution[10] Sales and Revenue Breakdown - The revenue from tapioca chip sales was HKD 438,684, down 47.7% from HKD 840,857 in the previous year[43] - The total rental income decreased to HKD 2,300 from HKD 7,328, representing a decline of 68.6%[43] - The revenue from the procurement and sales of cassava chips decreased to approximately HKD 438.7 million, down about 47.8% from HKD 840.9 million in the same period last year[61] - The gross profit from cassava chip sales dropped to approximately HKD 24.7 million, compared to HKD 66.9 million in the previous year, primarily due to decreased sales[63] - The cost of sales for cassava chips was approximately HKD 414 million, a reduction of about 46.5% from HKD 774 million in the same period last year[63] Operational Metrics - Inventory turnover was approximately 66.7 days as of September 30, 2024, a decrease of about 35.5 days compared to 102.2 days as of March 31, 2024[72] - Accounts receivable turnover was approximately 7.3 days as of September 30, 2024, a decrease of about 27.8 days from 35.1 days as of March 31, 2024[72] - The group has a total employee count of approximately 240, with total employee costs around HKD 12.6 million for the period[73] Future Plans and Investments - A joint venture will be established in Laos for the production and sale of cassava starch, expected to commence operations in the second half of 2024[81] - The group currently has no significant capital commitments or contingent liabilities as of September 30, 2024[77][78]

Revenue and Sales Performance - The group's revenue from hotel and serviced apartment room charges increased due to a rise in occupancy rates, with total sales and distribution costs for the year amounting to approximately HKD 113.4 million, down from HKD 280.4 million in the previous year, reflecting a decrease of about 59.5%[6]. - For the fiscal year ending March 31, 2024, the company's revenue from the procurement and sale of cassava chips decreased by approximately 70.3% to about HKD 1,173,600,000, down from approximately HKD 3,952,200,000 in the previous year[25]. - The company's hotel and serviced apartment operating income increased by approximately 31.0% to about HKD 14,800,000, up from approximately HKD 11,300,000 in the previous year[25]. - Total revenue for the year ended March 31, 2024, was HKD 1,193,032,000, a decrease from HKD 3,969,276,000 in the previous year, representing a decline of approximately 70%[181]. - Revenue from cassava chips sales was HKD 1,173,577,000, down from HKD 3,952,226,000, indicating a decrease of about 70%[184]. - Hotel and serviced apartment revenue increased to HKD 14,805,000 from HKD 11,291,000, reflecting an increase of approximately 31%[187]. Financial Performance and Expenses - The group's administrative expenses decreased from approximately HKD 152.7 million last year to about HKD 99.7 million this year, a reduction of approximately 34.7%[6]. - The group's financing costs increased from approximately HKD 35.9 million to about HKD 41.2 million, primarily due to rising interest rates on trade finance loans and bank loans[6]. - The annual loss attributable to shareholders was approximately HKD 111.4 million, compared to HKD 94.7 million in the previous year, indicating an increase in losses of about 17.5%[6]. - The company reported a pre-tax loss of HKD 139,790,000 for the year, compared to a profit in the previous year[185]. - Interest expenses for the year totaled HKD 41,218,000, an increase from HKD 35,880,000 in the previous year[192]. Asset and Capital Management - As of March 31, 2024, the group's net asset value decreased to approximately HKD 484 million from HKD 662.6 million a year earlier, a decline of about 27%[6]. - The group's capital gearing ratio as of March 31, 2024, was 39.0%, down from 47.1% the previous year, indicating improved utilization of internal financial resources[6]. - Total assets amounted to HKD 1,467,539,000, while total liabilities were HKD 983,588,000, resulting in a net asset position[185]. - The fair value of investment properties as of March 31, 2024, is HKD 501.4 million, down from HKD 510.9 million in 2023[103]. - The fair value of investment properties as of March 31, 2024, is HKD 501,400,000, with significant unobservable elements accounting for HKD 490,400,000 in commercial properties and HKD 11,000,000 in industrial properties[104]. Inventory and Receivables Management - Inventory turnover increased to approximately 102.2 days, up from 43.2 days a year earlier, reflecting a strategic decision to hold more inventory for future needs[6]. - Accounts receivable turnover improved to approximately 35.1 days from 49.6 days, due to accelerated cash flow recovery from customers[6]. Corporate Governance and Compliance - The company has adopted a corporate governance code that complies with the standards set out in the Hong Kong Stock Exchange Listing Rules[78]. - The board of directors has received independent confirmation of the independence of its non-executive directors as of the report date[60]. - The company has confirmed compliance with the standard code of conduct for securities transactions by all directors during the reporting period[90]. Strategic Initiatives and Market Presence - The company plans to establish a joint venture in Laos to produce and sell cassava starch, aiming to diversify its market presence and reduce reliance on the Chinese market[28]. - The company is expanding its market presence in China and Southeast Asia through strategic investments and partnerships[1]. - The company is committed to developing new products and technologies to enhance its market competitiveness[1]. Environmental and Social Responsibility - The group emphasized environmental protection and sustainable development initiatives to enhance its corporate social responsibility[20]. - The company has a commitment to sustainable development and aims to provide quality products and services to its customers[41]. Employee and Operational Management - The total employee cost, including director remuneration, was approximately HKD 22,600,000 for the year[28]. - The company is focused on optimizing employee allocation to mitigate negative factors affecting performance[25]. - The group has established a mandatory provident fund scheme for employees, with contributions calculated as a percentage of basic salary[142]. Financial Instruments and Risk Management - The group applies a short-term lease recognition exemption for leases with a lease term of 12 months or less[129]. - The group utilizes derivative financial instruments, such as forward currency contracts, to hedge foreign currency risks, with any gains or losses recognized directly in profit or loss[1]. - The group is focused on financial risk management, with policies detailed on pages 80 to 83 of the annual report[39].

Financial Performance - The company reported a loss attributable to shareholders of approximately HKD 111,400,000, an increase of about 17.6% compared to the previous year[1]. - Total revenue for the year was HKD 1,193,032,000, down from HKD 3,969,276,000 in the previous year, representing a significant decline[2]. - Gross profit decreased to HKD 152,041,000 from HKD 450,686,000, indicating a substantial drop in profitability[2]. - The company experienced a pre-tax loss of HKD 139,790,000, compared to a pre-tax loss of HKD 115,003,000 in the previous year[2]. - The total comprehensive loss for the year amounted to HKD 178,599,000, compared to HKD 168,110,000 in the previous year[3]. - The revenue from the procurement and sale of dried cassava chips decreased to approximately HKD 1,173,600,000, a decline of about 70.3% compared to HKD 3,952,200,000 in the previous year[49]. - The group reported a pre-tax loss of HKD 115,003,000 for the year, after accounting for various expenses and costs[60]. - The group's annual loss attributable to shareholders was approximately HKD 111.4 million, compared to HKD 94.7 million in the previous year[78]. Assets and Liabilities - Non-current assets decreased to HKD 1,050,248,000 from HKD 1,108,269,000, reflecting a decline in asset value[4]. - Current assets dropped significantly to HKD 417,291,000 from HKD 933,510,000, indicating liquidity challenges[4]. - The company's cash and cash equivalents decreased to HKD 49,424,000 from HKD 264,174,000, highlighting a reduction in available cash[4]. - The total assets of the company amounted to HKD 1,467,539,000, while total liabilities were HKD 983,588,000[37]. - The group's current liabilities are approximately HKD 285.4 million, a decrease from HKD 679.3 million in 2023, primarily due to accounts payable and accrued expenses of about HKD 17.5 million, down from HKD 34 million in 2023[102]. - The group's non-current liabilities include non-current bank loans of approximately HKD 404 million, a slight decrease from HKD 412 million in 2023[105]. Equity and Dividends - The net asset value of the company fell to HKD 483,951,000 from HKD 662,550,000, showing a decline in overall equity[4]. - The total equity attributable to the owners of the company decreased to HKD 483,951,000 from HKD 662,550,000 in the previous year, representing a decline of approximately 27%[23]. - The board has proposed not to declare a final dividend for the year[18]. - The board has recommended not to declare a final dividend for the year ending March 31, 2024[109]. Operational Highlights - The company remains the largest dry cassava chip purchaser and exporter in Thailand, as well as the largest importer in China[1]. - The hotel and serviced apartment segment reported an increase in revenue from approximately HKD 11,300,000 to approximately HKD 14,800,000, representing a growth of about 31.0% due to higher occupancy rates[75]. - The cost of sales for dried cassava chips was approximately HKD 1,039,000,000, a decrease of approximately HKD 2,477,700,000 or 70.5% compared to the previous year, primarily due to a reduction in sales volume[76]. - The group is expanding its procurement network for cassava chips in Thailand, Laos, and Cambodia to enhance market coverage and maintain business growth[85]. - The group plans to establish a joint venture in Laos for the production and sale of cassava starch, aiming to diversify its market coverage and reduce reliance on the Chinese market[108]. Financial Management - The company has applied the revised Hong Kong Financial Reporting Standards effective January 1, 2022, which did not have a significant impact on the financial statements[15]. - The financial statements are prepared in accordance with historical cost convention, except for certain financial assets and liabilities measured at fair value[25]. - The group has established an audit committee to review financial reporting and internal controls, ensuring compliance with applicable accounting standards[116]. - The group continues to monitor the performance of its operating segments separately for resource allocation and performance assessment[32]. Cost Management - The group's sales and distribution costs were approximately HKD 113.4 million, significantly reduced from approximately HKD 280.4 million in the previous year[98]. - Administrative expenses decreased to approximately HKD 99.7 million from HKD 152.7 million in the previous year, mainly due to the absence of expected credit losses from hotel business receivables[79]. - The company incurred a depreciation expense of HKD 13,963,000 for property, plant, and equipment, down from HKD 16,266,000 in the previous year[43]. - The company's interest expenses totaled HKD 41,218,000, an increase from HKD 35,880,000 in the previous year[42]. Customer Concentration - The company identified two major customers for dried cassava chips, with sales of approximately HKD 384,222,000 and HKD 223,147,000, each exceeding 10% of total sales revenue[38]. - The group disclosed that two major customers accounted for approximately HKD 487,532,000 and HKD 401,994,000 in sales, each exceeding 10% of total sales revenue[63]. Inventory and Turnover - The inventory turnover as of March 31, 2024, is approximately 102.2 days, an increase of about 59.0 days compared to 43.2 days on March 31, 2023[103]. - The accounts receivable turnover improved to approximately 35.1 days from 49.6 days in the previous year, due to faster cash flow recovery from customers[81]. - The group strategically holds certain inventory levels to meet future needs, contributing to the increased inventory turnover days[103].

Revenue and Profitability - The group's revenue from the procurement and sale of dried cassava chips was approximately HKD 840.9 million, a decrease of about 60.0% compared to HKD 2,102.4 million in the same period last year[6]. - The group's revenue for the six months ended September 30, 2023, was HKD 856,279,000, a decrease of 59.5% compared to HKD 2,111,557,000 in the same period of 2022[64]. - Gross profit decreased from approximately HKD 237.4 million to about HKD 66.9 million, a reduction of approximately HKD 170.5 million, primarily due to decreased sales and changes in customer contract terms[7]. - Gross profit for the same period was HKD 80,880,000, down 67.2% from HKD 246,201,000 year-on-year[64]. - The group reported a profit of approximately HKD 16.4 million for the period, compared to HKD 34.1 million in the previous year[41]. - The group reported a profit attributable to owners of the company of HKD 16,406,000, a decline of 52.1% from HKD 34,069,000 in the previous year[64]. - Basic and diluted earnings per share were HKD 2.8, compared to HKD 5.8 for the same period last year, reflecting a 51.7% decrease[64]. - The company reported a profit of HKD 11,750,000 for the six months ended September 30, 2023, a decrease of 61.1% compared to HKD 30,241,000 in the same period last year[91]. - Total comprehensive income for the period amounted to HKD 1,010,000, down from HKD 18,187,000 year-on-year[91]. Costs and Expenses - Gross profit margin for the procurement and sale of dried cassava chips was approximately 8%, down from 11.3% in 2022, mainly due to the change in customer contract terms from CIF to FOB[21]. - The group's procurement and sales cost for dried cassava chips was approximately HKD 774 million, a decrease of about 58.5% from HKD 1,865 million in the same period last year[20]. - The group's sales and distribution costs were approximately HKD 26.8 million, significantly reduced from HKD 161.8 million in the previous year[21]. - The group's administrative expenses for the period were approximately HKD 25.4 million, slightly down from HKD 25.8 million in the same period last year[40]. - Financing expenses increased from approximately HKD 9 million to about HKD 15.2 million, primarily due to an increase in the average bank loan interest rate[23]. Assets and Liabilities - As of September 30, 2023, the group's current assets were approximately HKD 399.8 million, a decrease from HKD 933.5 million as of March 31, 2023[42]. - As of September 30, 2023, the group's current liabilities amounted to approximately HKD 119.2 million, a significant decrease from HKD 679.3 million as of March 31, 2023[24]. - The group's capital gearing ratio as of September 30, 2023, was 28.4%, down from 47.1% as of March 31, 2023, primarily due to a reduction in trade-related bank borrowings[43]. - Total liabilities decreased to HKD 695,464,000 from HKD 699,886,000, indicating stable financial leverage[67]. - Non-current assets totaled HKD 1,078,408,000, a decrease from HKD 1,108,269,000 as of March 31, 2023[66]. - Current assets decreased significantly to HKD 399,796,000 from HKD 933,510,000 as of March 31, 2023, primarily due to a reduction in inventory and receivables[66]. Market Outlook and Strategy - The group anticipates that demand for dried cassava will increase as the economy in mainland China shows significant growth in the coming months[18]. - The group plans to expand its procurement network for dried cassava chips in Thailand, Vietnam, Laos, and Cambodia to meet the anticipated increase in demand and enhance market share[49]. - The group remains committed to optimizing employee allocation to improve profitability despite challenges in the market[19]. - The group is focusing on cost control while investing in marketing to attract local residents as hotel customers, aiming to improve revenue and profitability[50]. - The group is considering management contracts with several small to medium-sized hotels in the area to expand hotel management income[50]. - The group continues to explore the feasibility of trading in other bulk commodities and potential investment projects, including the hotel and real estate sectors[31]. Employee and Operational Metrics - The total number of employees was approximately 250, with total employee costs around HKD 13.1 million during the period[12]. - The inventory turnover as of September 30, 2023, was approximately 48.2 days, down from 65.4 days as of March 31, 2023, representing a reduction of about 17.2 days[25]. - The group operates eleven procurement facilities for dried cassava chips across Thailand, Cambodia, Laos, and Vietnam, with a total storage capacity of approximately 600,000 tons[49]. Corporate Governance and Compliance - The company maintained compliance with the corporate governance code, except for a deviation noted in A.2.1[87]. - The company has adopted a code of conduct regarding securities transactions by directors, which is not less stringent than the requirements of the Stock Exchange[86]. - The major shareholder holds a direct beneficial ownership of 23.18% of the issued share capital[82]. - The company did not declare an interim dividend for the six months ended September 30, 2023[53]. - The company did not purchase, redeem, or sell any of its listed securities during the reporting period[85]. Foreign Exchange and Valuation - The company experienced a foreign exchange loss of HKD 323,000, compared to a loss of HKD 645,000 in the previous year[91]. - The fair value loss on property valuation was HKD 10,358,000, which increased from HKD 9,259,000 year-on-year[91]. - The company reported a tax impact of HKD 1,709,000 related to property valuation losses[91]. - The company has no significant capital commitments or contingent liabilities as of September 30, 2023[27][28].

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。 ASIA CASSAVA RESOURCES HOLDINGS LIMITED 亞洲木薯資源控股有限公司 （於開曼群島註冊成立的有限公司） (股份代號：841） 截至二零二三年九月三十日止六個月 中期業績公佈 亞洲木薯資源控股有限公司（「本公司」）董事會（「董事會」）欣然宣佈本公司及其附屬公司 （「本集團」）截至二零二三年九月三十日止六個月的未經審核綜合業績連同二零二二年之比較數 字。 簡明綜合損益及其他全面收益表(未經審核) 截至九月三十日止六個月 二零二三年 二零二二年 附註 千港元 千港元 收入 4 856,279 2,111,557 銷售成本 (775,399) (1,865,356) _________ _________ 毛利 80,880 246,201 其他收入 4 9,579 569 投資物業公允值虧損 (10,218) (10,182) 銷售及分銷成本 (26,763) (161,77 ...

Financial Performance - Total revenue from external customers reached HKD 3,952,226,000, with hotel and serviced apartment income contributing HKD 11,291,000 and rental income totaling HKD 5,759,000, leading to a combined total of HKD 3,969,276,000[74]. - The adjusted profit before tax for the group was reported as a loss of HKD 115,003,000, reflecting the financial challenges faced during the period[74]. - Total revenue for the year ended March 31, 2023, was HKD 3,963,517, an increase from HKD 3,578,667 in the previous year, representing a growth of approximately 10.7%[121]. - Revenue from cassava chips sales was HKD 3,952,226, up from HKD 3,556,152, indicating an increase of about 11.1% year-over-year[119]. - Hotel and serviced apartment revenue decreased to HKD 11,291 from HKD 22,515, reflecting a decline of approximately 50%[119]. - The company reported revenue from external customers of HKD 3,969,276 thousand, a significant increase compared to HKD 3,585,019 thousand in the previous period[137]. Assets and Liabilities - The group’s total liabilities amounted to HKD 1,379,229,000, with a significant portion attributed to property investment and hotel operations[74]. - The total assets of the company amounted to HKD 2,920,781, with total liabilities at HKD 88,484[110]. - The group's investment properties and buildings had a book value of HKD 510,900,000 as of March 31, 2023, down from HKD 625,679,000 in 2022, indicating a decrease of approximately 18.3%[67]. Impairment and Provisions - The group evaluates indications of impairment losses at each reporting period, estimating recoverable amounts if signs are present[2]. - The group’s receivables impairment amounted to HKD 8,050,000, reflecting the need for provisions against potential credit losses[74]. - The company reported a net loss of HKD 57,702 related to property, plant, and equipment impairment[133]. - The impairment loss of HKD 57.7 million was recognized in the profit and loss statement due to the deterioration of hotel business performance and a general decline in market sentiment for properties in Hong Kong[194]. Revenue Recognition - Revenue from customer contracts is recognized when control of goods or services is transferred to customers, reflecting the expected consideration for the exchange[32]. - Revenue is confirmed as contract liabilities when customers make payments before the transfer of goods or services[35]. - The group recognizes contract liabilities as revenue when it fulfills the contract by transferring control of goods or services to customers[35]. - Rental income is recognized on a time proportion basis during the lease term, with variable lease payments recognized as income when incurred[33]. Financial Instruments and Risks - The group uses derivative financial instruments to hedge foreign currency risks, initially recognizing them at fair value[26]. - The group assesses significant risks and estimates related to the valuation of investment properties, considering market prices of similar properties[46]. - The group adjusts historical default rates in the provision matrix based on forward-looking information, such as anticipated economic conditions[48]. Governance and Compliance - The company has established a governance framework to ensure compliance with legal and regulatory requirements, reflecting its commitment to corporate governance[152]. - The board has a responsibility to prepare financial statements that fairly present the group's financial position, adhering to applicable accounting standards[154]. - The company has established three board committees: the audit committee, the remuneration committee, and the nomination committee, all comprising independent non-executive directors[174]. Shareholder Engagement - The company aims to maintain a sustainable dividend distribution aligned with profit growth and long-term development strategies[135]. - The board is committed to enhancing shareholder value and ensuring transparent communication regarding financial performance and future prospects[155]. - The company encourages shareholder participation through annual meetings and other channels to facilitate informed investment decisions[135]. Employee Compensation - The total remuneration for executive directors for the year ended March 31, 2023, amounted to HKD 3,159,000, compared to HKD 3,137,000 for the previous year, representing an increase of approximately 0.7%[180]. - The total remuneration for directors, including salaries, allowances, and benefits in kind, was HKD 2,774,000 for the year ended March 31, 2023, compared to HKD 2,747,000 in the previous year[180]. - The remuneration for the highest-paid non-director employee ranged between HKD 1,000,001 and HKD 1,500,000, with total compensation of HKD 4,046,000 for the year[185].

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。 ASIA CASSAVA RESOURCES HOLDINGS LIMITED 亞洲木薯資源控股有限公司 （於開曼群島註冊成立的有限公司） (股份代號：841） 截至二零二三年三月三十一日止年度 經審計業績公佈 及恢復買賣 摘要 - 收入約為3,969,200,000港元，較上年度增加10.7%。 - 經計入投資物業公帄值虧損合共109,500,000港元，及酒店及服務式公寓業務分部減值虧損約 57,700,000港元後，本年度本公司權益持有人應佔虧損為94,700,000港元。 - 本年度採購及銷售乾木薯片的分部業績約為97,200,000港元，較上年度增加6.1%。 - 董事會不建議派發本年度末期股息。 茲提述亞洲木薯資源控股有限公司（「本公司」）日期為二零二三年六月三十日有關延遲公佈本公 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經審計年度業績的公告（「該 公告」）。 除非另有界定 ...