截至二零二四年三月三十一日止年度 之全年業績公佈 二零二四年 二零二三年 附註 千港元 千港元 綜合財務狀況表 於二零二四年三月三十一日 資產 13 12,411 17,989 14 755 1,360 28,188 32,408 15 — — 16 2,107,606 1,969,122 187 298 – 4 – 本公司從事投資控股。其主要附屬公司之主要業務為於俄羅斯聯邦（「俄羅斯」）擁有 煤礦之採礦及勘探權以及於大韓民國（「韓國」）買賣柴油、汽油及其他產品。 誠如附註27所詳述，第三批可換股票據（「可換股票據」）於二零一三年四月三日發 行，為零票息及原到期日為二零一八年四月三日。 持續經營之假設（續） — Daily Loyal Limited 向 Solidarity Partnership及 Golden China Circle Holdings Company Limited（「Golden China」））（「轉讓人」）轉讓部分可換股票據之所有權 仍為高等法院正在進行的訴訟案件（訴訟編號為二零一七年HCA 1071號及二零 一七年HCA 2501號）之標的事項。同時，轉讓人仍於本公司票據持有人 ...

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。 E&P Global Holdings Limited 能 源 及 能 量 環 球 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） （股份代號：1142） 截至二零二三年九月三十日止六個月之 中期業績公佈 能源及能量環球控股有限公司（「本公司」）之董事（「董事」，各為一名「董事」）會（「董 事會」）提呈本公司及其附屬公司（統稱「本集團」）截至二零二三年九月三十日止六 個月之未經審核簡明綜合中期業績連同比較數字如下： 簡明綜合損益及其他全面收入表 截至二零二三年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 （未經審核） （未經審核） ...

Financial Performance - The company recorded total revenue of approximately HKD 1,149,680,000 for the fiscal year ending March 31, 2023, a slight decrease of about 1.57% compared to HKD 1,168,040,000 in 2022[6]. - The company achieved a profit before tax of approximately HKD 528,930,000, a significant turnaround from a loss of HKD 348,020,000 in the previous year, primarily due to the reversal of impairment losses on exploration and evaluation assets[7]. - The group reported a profit before tax of approximately HKD 528,930,000, a turnaround from a loss of HKD 348,020,000 in the previous year[23]. - The company reported a net profit of HKD 527,496,000 for the year, compared to a net loss of HKD 349,570,000 in the previous year[187]. - The company reported a net loss of HKD 343,499,000 for the year ended March 31, 2023, compared to a loss of HKD 550,211,000 in the previous year, indicating an improvement in financial performance[191]. - Gross profit increased to HKD 12,286,000, up from HKD 8,923,000, representing a 37.5% increase year-over-year[187]. - Basic earnings per share for the year was HKD 3.79, a significant improvement from a loss of HKD 2.37 per share in the prior year[187]. Revenue Breakdown - Total revenue for the group was approximately HKD 1,149,670,000, with diesel sales contributing about HKD 836,330,000 (72.75% of total revenue), gasoline sales at HKD 199,370,000 (17.34%), and other related oil products at HKD 113,970,000 (9.91%) [16]. - The five largest customers accounted for approximately 30.48% of total revenue for the year, down from 45.65% in the previous year[68]. - The largest customer contributed about 9.24% of total revenue, a decrease from 17.70% in the prior year[68]. Market and Business Outlook - The company plans to expand its market position in the diesel and gasoline trading business in South Korea by collaborating with more gas stations[10]. - The company is cautiously optimistic about its core business outlook, focusing on diesel and gasoline trading and coal mining while exploring potential business opportunities for diversification[9]. - The outlook for the coming year indicates challenges due to high inflation, rising interest rates, and geopolitical tensions, but the impact on the group's South Korean operations is expected to be manageable[29]. - The company expects global economic activity to gradually recover to pre-COVID-19 levels as major countries lift pandemic-related restrictions[9]. Expenses and Costs - Selling and distribution costs increased to approximately HKD 4,040,000 from HKD 2,940,000 due to higher freight and transportation expenses[19]. - Administrative expenses decreased to approximately HKD 14,720,000 from HKD 15,690,000, primarily due to reduced audit fees and employee costs[20]. - The company incurred financing costs of HKD 10,069,000, down from HKD 12,576,000, indicating improved cost management[187]. - The company’s administrative expenses decreased to HKD 14,716,000 from HKD 15,693,000, showing a focus on operational efficiency[187]. Assets and Liabilities - The group's net current liabilities as of March 31, 2023, were HKD 3,704,430,000, compared to HKD 3,662,810,000 in 2022, indicating a slight increase[35]. - The current ratio of the group was 0.64% as of March 31, 2023, down from 0.66% in 2022, reflecting a decrease in liquidity[35]. - Total assets as of March 31, 2023, amounted to HKD 2,021,177,000, an increase from HKD 1,445,309,000 in the previous year[188]. - Current liabilities increased to HKD 3,728,260,000 from HKD 3,687,138,000, indicating a slight rise in financial obligations[188]. - The company’s total liabilities as of March 31, 2023, amounted to HKD 171,655,000, slightly up from HKD 164,591,000 in 2022[189]. Environmental and Sustainability Efforts - The company emphasizes the importance of environmental sustainability in its operations, particularly in its Russian coal mining projects, which are expected to yield long-term economic benefits[12]. - The company engaged Ecosky LLC to analyze technical documents related to coal reserve development, emphasizing environmental sustainability in its Russian coal mining projects[8]. - The group is committed to promoting environmental sustainability and improving eco-friendly practices[102]. Corporate Governance - The company maintains high standards of corporate governance as detailed in the annual report[101]. - The board consists of five directors, including two executive directors and three independent non-executive directors, ensuring a balance of power[121]. - The company has established mechanisms to ensure the independence of the board, which are reviewed annually for effectiveness[129]. - The company has adopted a dividend policy that considers future operating capital needs, business development plans, and cash reserves[109]. Shareholder and Financing Activities - The group plans to continue exploring opportunities for equity financing and loan capitalization to improve its financial position[34]. - The company raised HKD 10,143,000 from shareholders' loans during the year, compared to HKD 6,123,000 in the previous year, showing increased financial support from shareholders[194]. - The company converted $340,390,000 of convertible bonds into shares, resulting in the issuance of 55,313,376 new shares at a price of HKD 48 per share[198]. Legal and Regulatory Matters - The company is involved in multiple legal proceedings, with outcomes still pending as of the report date[45]. - The company has complied with all significant legal and regulatory requirements affecting its business operations[105].

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。 E&P Global Holdings Limited 能 源 及 能 量 環 球 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） （股份代號：1142） 截至二零二三年三月三十一日止年度 之全年業績公佈 能源及能量環球控股有限公司（「本公司」）之董事（「董事」，各為一名「董事」）會（「董 事會」）宣佈，本公司及其附屬公司（統稱「本集團」）截至二零二三年三月三十一日 止年度之綜合財務業績連同截至二零二二年三月三十一日止年度之比較數字如下： 綜合損益表 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 營業額 4 1,149,675 1,168,035 銷售成本 (1,137,389) (1,159,112) 毛利 12,286 8,923 ...

Financial Performance - Revenue for the six months ended September 30, 2022, was HKD 632,663,000, representing an increase of 19.8% compared to HKD 527,710,000 in the same period of 2021[5] - Gross profit for the same period was HKD 6,060,000, up from HKD 3,537,000, indicating a significant improvement in profitability[5] - Profit before tax surged to HKD 691,565,000, compared to HKD 71,202,000 in the previous year, reflecting a year-on-year increase of 871.5%[5] - Net profit for the period was HKD 693,266,000, a substantial rise from HKD 68,223,000, marking an increase of 916.5%[5] - Basic earnings per share increased to HKD 4.75 from HKD 0.32, showcasing strong earnings growth[5] - Total comprehensive income for the period reached HKD 764,638,000, compared to HKD 81,253,000 in the prior year, indicating a significant increase[5] - The company reported a profit of HKD 688,956 thousand for the six months ended September 30, 2022, compared to HKD 46,186 thousand in the same period of 2021, representing a significant increase of 1,492%[10] - Total comprehensive income for the period was HKD 753,087 thousand, up from HKD 57,899 thousand in the previous year, indicating a growth of 1,200%[10] - Operating profit before tax for the six months was HKD 691,565 thousand, a substantial increase from HKD 71,202 thousand in the prior year[13] Assets and Liabilities - Non-current assets as of September 30, 2022, totaled HKD 2,244,733,000, up from HKD 1,445,309,000 as of March 31, 2022[6] - The company reported a net debt of HKD 3,690,071,000, slightly increased from HKD 3,662,806,000 as of March 31, 2022[6] - The company's equity attributable to owners decreased to HKD (1,930,523) thousand as of September 30, 2022, from HKD (1,988,443) thousand a year earlier[10] - The group’s current liabilities exceed current assets by approximately HKD 3,690,071,000 as of September 30, 2022, compared to HKD 3,662,806,000 as of March 31, 2022[20] - The company's equity deficit is approximately HKD 1,617,450,000 as of September 30, 2022, down from HKD 2,382,088,000 as of March 31, 2022[20] - The total liabilities of the group increased to HKD 3,884,162,000 as of September 30, 2022, from HKD 3,851,729,000 as of March 31, 2022, reflecting a slight increase of approximately 0.8%[42] Cash Flow and Financing - The company experienced a net cash inflow from operating activities of HKD 11,561 thousand, compared to HKD 14 thousand in the same period last year[13] - Cash and cash equivalents at the end of the period increased to HKD 3,429 thousand from HKD 2,667 thousand, reflecting a growth of 28.6%[16] - The company incurred a total cash outflow from investing activities of HKD 30,363 thousand, compared to HKD 107,286 thousand in the previous year, showing a reduction of 71.7%[16] - Financing activities generated a net cash inflow of HKD 28,091 thousand, down from HKD 106,192 thousand in the previous year, indicating a decrease of 73.6%[16] - The group has secured financing agreements providing up to USD 106,920,000 (approximately HKD 833,976,000) for operational support over 18 months starting June 2022[26] Operational Strategy - The company is focusing on expanding its exploration and evaluation assets, which increased to HKD 1,932,653,000 from HKD 1,254,707,000[6] - The company plans to enhance its operational efficiency and explore new market opportunities to sustain growth in the upcoming periods[5] - The group is focusing on cost control measures to improve operational performance and financial condition[24] Legal and Regulatory Matters - The company has faced significant uncertainty regarding its ability to continue as a going concern due to its financial position[20] - The company is involved in multiple legal proceedings, including case number HCA 3160, where the plaintiff seeks declaratory relief regarding accounting data and valuation reports[141] - Daily Loyal claims that the company violated the convertible bond agreement by issuing new shares without prior consent[152] - The company is actively working with legal representatives to potentially terminate ongoing legal actions if the bankruptcy trustee decides not to pursue litigation[146] Market and Sales Performance - Diesel sales contributed HKD 494,129,000 to revenue, up from HKD 395,167,000 year-on-year[32] - Diesel sales accounted for approximately 78.10% of total revenue, with sales amounting to HKD 494,130,000, up from HKD 395,170,000 in the previous year[195] - The company has adjusted its product mix strategy to enhance overall gross margins, contributing to the increase in diesel sales revenue[195] Impairment and Valuation - The group reported a reversal of impairment losses on exploration and evaluation assets amounting to HKD 672,254,000 for the six months ended September 30, 2022, compared to a loss of HKD 45,705,000 in the previous year[54] - The company reported a reversal of impairment loss of approximately HKD 260,486,000 compared to HKD 175,949,000 as of March 31, 2022, primarily due to changes in coal prices, ruble appreciation, and reduced production costs[70] - The company engaged an independent valuation firm to assess the recoverable amount of mining rights, which was determined based on discounted cash flow analysis, reflecting a strategic approach to asset valuation[68] Shareholder and Equity Matters - The company did not recommend an interim dividend for the six months ended September 30, 2022, consistent with the previous year where no dividend was declared[60] - The company confirmed an additional purchase price of USD 1,300,000 (approximately HKD 10,140,000) for acquiring the remaining 30% equity in LLC "Shakhta Lapichevskaya"[88] - The company issued 5,005,000 shares to Cordia as part of the conversion of USD 30,800,000 (approximately HKD 240,000,000) of the third batch of convertible bonds[92] Other Income and Expenses - Other income increased significantly to approximately HKD 8,200,000, primarily due to foreign exchange gains from the appreciation of the Russian ruble against the US dollar, which generated net foreign exchange gains of about HKD 8,050,000[196] - Administrative expenses totaled approximately HKD 8,540,000, compared to HKD 5,990,000 in the previous year, with notable increases in legal and professional fees, tax service fees, and employee costs[199]

Financial Performance - The company recorded an annual revenue of approximately HKD 1,168,040,000 for the fiscal year ending March 31, 2022, a decrease from HKD 1,243,110,000 in the previous year[8]. - The company reported a loss before tax of approximately HKD 348,020,000, compared to a profit of HKD 536,280,000 in the previous year, primarily due to impairment losses related to intangible assets and exploration assets[9]. - The total revenue for the year ended March 31, 2022, was approximately HKD 1,168,040,000, a decrease of about 6.04% compared to HKD 1,243,110,000 in the previous year, primarily due to the ongoing challenges of the COVID-19 pandemic[16]. - Diesel sales accounted for approximately 69.87% of total revenue, while gasoline sales represented 23.29%, with gasoline sales declining significantly, contributing to the overall revenue decrease[16]. - The company reported a net loss of HKD 349,570,000, compared to a profit of HKD 536,717,000 in the previous year, indicating a significant decline in profitability[182]. - Total comprehensive loss for the year was HKD 389,207,000, compared to a comprehensive income of HKD 541,034,000 in the previous year[182]. - The company's equity attributable to owners decreased to HKD (2,368,641,000) from HKD (1,988,443,000), reflecting a worsening financial position[184]. - Basic loss per share was HKD (2.37), compared to earnings per share of HKD 2.38 in the previous year[182]. Impairment and Asset Management - The impairment loss on intangible assets related to mining rights in Russia was approximately HKD 175,950,000, while the impairment loss on exploration assets was approximately HKD 281,570,000[9]. - Impairment losses on intangible assets related to mining rights in Russia were approximately HKD 175,950,000, while impairment losses on exploration and evaluation assets were about HKD 281,570,000, reflecting significant changes in coal pricing and currency fluctuations[18]. - The audit identified the impairment assessment of intangible assets and E&E assets as a key audit matter due to its significance to the overall financial statements and the substantial management judgment involved[168]. Operational Focus and Strategy - The company aims to focus on its core businesses of diesel and gasoline trading, as well as coal mining, while cautiously exploring expansion opportunities[12]. - The company plans to enhance its market position in Korea's diesel and gasoline trading through competitive pricing strategies and improved value-added services at individual gas stations[12]. - The company is focused on developing its coal mining operations, with plans for the first year of coal production expected around 2029, while ensuring minimal environmental impact through consultations with industry experts and local communities[27]. - The group is focused on diversifying its operations by exploring other business areas when opportunities arise[31]. Financial Position and Liquidity - The net current liabilities of the group as of March 31, 2022, were HKD 3,362,810,000, a decrease from HKD 3,609,270,000 in 2021[36]. - The current ratio of the group was 0.66% as of March 31, 2022, compared to 0.85% in 2021[36]. - The group recorded a net cash outflow of HKD 50,000 during the review year, an improvement from a net cash outflow of HKD 3,730,000 in 2021[36]. - The total cash and cash equivalents increased to HKD 3,050,000 as of the end of the reporting year, up from HKD 2,150,000 in 2021[36]. - The group plans to explore opportunities for loan capitalization and potential equity financing to improve financial conditions[35]. - The company has received financial support amounting to approximately $106.92 million (equivalent to about HKD 833.98 million) through multiple loan financing agreements, effective for 18 months starting June 2022[199]. - The board believes that the group will have sufficient funds to meet its future operating capital and financial obligations due to the successful implementation of measures and financial support received[198]. Governance and Compliance - The company has adopted a share option scheme for its directors, employees, and consultants[52]. - The company is committed to high standards of corporate governance, with relevant information detailed in the corporate governance report[103]. - The board of directors regularly reviews the compensation policy to retain and motivate directors, with no participation from directors in approving their own remuneration[54]. - The company is in compliance with all significant legal and regulatory requirements affecting its business operations[107]. - The board has adopted a nomination policy to assess the suitability and potential contributions of candidates for directorship[137]. Environmental and Social Responsibility - The company emphasizes the importance of environmental sustainability in its Russian coal mining projects and aims to ensure balanced mining development plans[13]. - The company emphasizes environmental sustainability and has implemented various recycling and waste reduction measures[104]. Legal Matters - The company is involved in multiple legal proceedings, with outcomes still pending[47]. - Ongoing legal proceedings regarding ownership disputes of convertible bonds are still in progress, which may impact future financial reporting[197]. Market and Economic Conditions - The company anticipates that inflation will peak in 2023, which may lead to a stabilization of the COVID-19 pandemic and a gradual easing of supply chain pressures[12]. - The geopolitical tensions related to the Ukraine situation and sanctions imposed by several countries have affected and may significantly impact the Russian economy and the group's activities in the future[164].

（於開曼群島註冊成立之有限公司） （股份代號 :1142） 中 期報告 僅供識別 2021 公司資料 董事 執行董事 Lee Jaeseong先生 （主席） Im Jonghak先生 獨立非執行董事 陳岱女士 郭劍雄先生 梁又穩先生 公司秘書 曾文嫚女士 法定代表 Lee Jaeseong先生 曾文嫚女士 審核委員會 郭劍雄先生 （主席） 陳岱女士 梁又穩先生 薪酬委員會 陳岱女士 （主席） 郭劍雄先生 梁又穩先生 提名委員會 Lee Jaeseong先生 （主席） 陳岱女士 郭劍雄先生 梁又穩先生 核數師 尤尼泰 • 栢淳（香港）會計師事務所有限公司 主要往來銀行 香港上海滙豐銀行有限公司 註冊辦事處 Cricket Square Hutchins Drive P.O. Box 2681 Grand Cayman KY1-1111 Cayman Islands 總辦事處及香港主要營業地點 香港 銅鑼灣 謝斐道414-424號 中望商業大廈15樓A及B室 股份過戶登記總處 Codan Trust Company (Cayman) Limited Cricket Square Hutchins Drive P. ...

（於開曼群島註冊成立之有限公司） 年報 2021 * 僅供識別 （股份代號 :1142） | 公司資料 | 2 | | --- | --- | | 主席報告 | 3 | | 管理層討論與分析 | 5 | | 董事會報告書 | 13 | | 企業管治報告 | 24 | | 獨立核數師報告書 | 32 | | 綜合損益及其他全面收入表 | 36 | | 綜合財務狀況表 | 37 | | 綜合權益變動表 | 39 | | 綜合現金流量表 | 40 | | 財務報表附註 | 42 | | 財務概要 | 128 | 1 西伯利亞礦業集團有限公司 • 二零二一年年報 目錄 公司資料 董事 執行董事 Lee Jaeseong先生 （主席） Im Jonghak先生 獨立非執行董事 陳岱女士 郭劍雄先生 梁又穩先生 Lee Sungwoo先生（於二零二零年八月二十八日辭任） 公司秘書 曾文嫚女士（於二零二零年九月十六日獲委任） 曾藹賢女士（於二零二零年九月十六日辭任） 授權代表 Lee Jaeseong先生 曾文嫚女士（於二零二零年九月十六日獲委任） 曾藹賢女士（於二零二零年九月十六日辭任） 審核委員會 核數師 栢淳會計師事 ...

（於開曼群島註冊成立之有限公司） （股份代號 :1142） 2020 中期報告 僅供識別 公司資料 董事 執行董事 Lee Jaeseong先生 （主席） Im Jonghak先生 獨立非執行董事 陳岱女士 郭劍雄先生 梁又穩先生 Lee Sungwoo先生 （於二零二零年八月二十八日辭任） 公司秘書 曾文嫚女士 （於二零二零年九月十六日獲委任） 曾藹賢女士 （於二零二零年九月十六日辭任） 法定代表 Lee Jaeseong先生 曾文嫚女士 （於二零二零年九月十六日獲委任） 曾藹賢女士 （於二零二零年九月十六日辭任） 審核委員會 郭劍雄先生 （主席） 陳岱女士 梁又穩先生 Lee Sungwoo先生 （於二零二零年八月二十八日辭任） 薪酬委員會 陳岱女士 （主席）（於二零二零年八月二十八日 獲委任為主席） 郭劍雄先生 梁又穩先生 Lee Sungwoo先生 （主席）（於二零二零年 八月二十八日辭任） 提名委員會 Lee Jaeseong先生 （主席） 陳岱女士 郭劍雄先生 梁又穩先生 核數師 晉華會計師事務所有限公司 主要往來銀行 香港上海滙豐銀行有限公司 註冊辦事處 Cricket Square Hutch ...

（於開曼群島註冊成立之有限公司） （股份代號 :1142） * 僅供識別 2020 年報 目錄 | 公司資料 | 2 | | --- | --- | | 主席報告 | 3 | | 管理層討論與分析 | 6 | | 董事會報告書 | 14 | | 企業管治報告 | 24 | | 獨立核數師報告書 | 32 | | 綜合損益表 | 36 | | 綜合損益及其他全面收入表 | 37 | | 綜合財務狀況表 | 38 | | 綜合權益變動表 | 40 | | 綜合現金流量表 | 41 | | 財務報表附註 | 43 | | 財務概要 | 132 | 西伯利亞礦業集團有限公司 1 二零二零年年報 公司資料 董事 執行董事 Lee Jaeseong先生 （主席） （於二零二零年二月二十一日獲委任） Im Jonghak先生（於二零二零年二月二十一日獲委任） Jo Sang Hee先生 （主席） （於二零二零年二月二十一日辭任） 獨立非執行董事 陳岱女士 郭劍雄先生 Lee Sungwoo先生 梁又穩先生（於二零二零年二月二十一日獲委任） 公司秘書 曾藹賢女士（於二零二零年二月二十一日獲委任） 授權代表 Lee Jaese ...