CONTENTS 目錄 | Financial Highlights | 2 | 財務摘要 | | --- | --- | --- | | Corporate Information | 3 | 公司資料 | | Chairman's Statement | 5 | 主席報告 | | Management Discussion and Analysis | 10 | 管理層討論及分析 | | Condensed Consolidated Statement of | 18 | 簡明綜合損益及其他全面收益表 | | Profit or Loss and Other Comprehensive Income | | | | Condensed Consolidated Statement of | 19 | 簡明綜合財務狀況表 | | Financial Position | | | | Condensed Consolidated Statement of | 20 | 簡明綜合權益變動表 | | Changes in Equity | | | | Condensed Consolidated Statemen ...

| | | 致：香港交易及結算所有限公司 公司名稱: IBI Group Holdings Limited 呈交日期: 2025年12月4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) | 01547 | 說明 | 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | | 增加 / 減少 (-) | | | 0 | | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | 本月底法定/註冊股本總額： HKD 100,000,000 FF301 股份發行人及 ...

Core Viewpoint - IBI GROUP HLDGS reported significant growth in revenue and profit for the six months ending September 30, 2025, primarily driven by the continuation of large projects from the previous fiscal year [1] Financial Performance - The company's revenue for the six months was approximately HKD 340 million, an increase of about HKD 228 million or approximately 202.6% compared to the same period last year [1] - The profit attributable to the company's owners for the same period was approximately HKD 5.4 million, an increase of about HKD 1.2 million or approximately 28.5% compared to HKD 4.2 million for the six months ending September 30, 2024 [1] - The increase in profit was mainly attributed to improved performance in the construction segment [1]

Core Viewpoint - IBI Group Holdings (01547) reported a significant increase in revenue and profit for the six months ending September 30, 2025, driven by improved performance in its construction segment [1] Financial Performance - The company achieved revenue and other income of HKD 347 million, representing a year-on-year increase of 180.9% [1] - Profit attributable to owners for the period was HKD 5.359 million, an increase of 28.5% year-on-year [1] - Basic and diluted earnings per share were HKD 0.007 [1] Segment Performance - The increase in profit was primarily attributed to the improved performance of the construction segment [1]

Core Points - IBI GROUP HLDGS reported a revenue and other income of HKD 347 million for the six months ending September 30, 2025, representing a year-on-year increase of 180.9% [1] - The profit attributable to the company's owners for the same period was HKD 5.359 million, which is a year-on-year increase of 28.5% [1] - The basic and diluted earnings per share were HKD 0.007 [1] - The increase in profit is primarily attributed to improved performance in the construction segment [1]

Core Viewpoint - IBI Group Holdings (01547) reported a significant increase in revenue and profit for the six months ending September 30, 2025, indicating strong performance driven by improvements in its construction segment [1] Financial Performance - The company achieved revenue and other income of HKD 347 million, representing a year-on-year increase of 180.9% [1] - Profit attributable to owners for the period was HKD 5.359 million, an increase of 28.5% compared to the previous year [1] - Basic and diluted earnings per share were HKD 0.007 [1] Segment Performance - The increase in profit was primarily attributed to improved performance in the construction segment [1]

Financial Performance - Revenue for the six months ended September 30, 2025, increased by 180.9% to HKD 346,958,000 compared to HKD 123,534,000 in the same period of 2024[2] - Gross profit rose by 21.4% to HKD 23,736,000 from HKD 19,555,000 year-on-year[2] - Profit before tax increased by 42.0% to HKD 6,802,000 compared to HKD 4,790,000 in the previous year[2] - Net profit attributable to owners of the company was HKD 5,359,000, up 28.5% from HKD 4,171,000 in the same period last year[2] - Basic and diluted earnings per share increased to HKD 0.7 from HKD 0.5, reflecting a growth of 28.5%[2] - Total comprehensive income for the period amounted to HKD 10,617,000, compared to HKD 4,757,000 in the previous year[4] - The company reported a significant increase in other income, contributing HKD 713,000 compared to HKD 1,108,000 in the prior period[4] - The company reported a pre-tax profit of HKD 6,802,000 for the six months ended September 30, 2025[16] - The group reported a profit attributable to owners of approximately HKD 5.4 million for the six months ended September 30, 2025, an increase of about HKD 1.2 million or 28.5% from HKD 4.2 million in the previous year[68] Assets and Liabilities - As of September 30, 2025, total assets amounted to HKD 210,001,000, an increase from HKD 167,225,000 as of March 31, 2025, representing a growth of approximately 25.5%[5] - Current liabilities totaled HKD 225,092,000, up from HKD 205,417,000, indicating an increase of about 9.2%[5] - The net value of current assets reached HKD 95,774,000, compared to HKD 43,014,000, reflecting a significant increase of approximately 122.3%[5] - The total non-current assets were valued at HKD 133,584,000, rising from HKD 124,330,000, which is an increase of about 7.4%[5] - The company's cash and cash equivalents increased to HKD 31,322,000 from HKD 18,358,000, marking a growth of approximately 70.8%[5] - The total equity attributable to owners of the company was HKD 175,273,000, up from HKD 168,469,000, representing an increase of about 4.3%[5] - The company’s total liabilities decreased from HKD 55,397,000 to zero, indicating a significant reduction in non-current liabilities[5] - The company’s retained earnings increased to HKD 167,273,000 from HKD 160,469,000, reflecting a growth of about 4.8%[5] - Total liabilities as of March 31, 2025, were HKD 205,417,000, with segment liabilities in Building at HKD 148,819,000 and Property Investment at HKD 54,896,000[21] Segment Performance - The construction segment generated revenue of HKD 340,320,000, while the Building Solutions segment contributed HKD 740,000[16] - The strategy investment segment reported a loss of HKD 923,000, while the property investment segment generated a profit of HKD 2,340,000[16] - The group completed 5 projects and secured 7 projects during the period, all of which were renovation projects[52] - The group's construction revenue for the six months ended September 30, 2025, was approximately HKD 340.3 million, an increase of about HKD 227.8 million or approximately 202.6% compared to the same period last year[62] - The gross profit from the construction business increased from approximately HKD 11.5 million to approximately HKD 17.5 million, representing a growth of about 52.3%[63] - The gross profit margin for the construction business decreased from approximately 10.2% to about 5.1%, primarily due to lower profit margins on secured projects[63] - Building Solutions segment recorded revenue of approximately HKD 0.7 million for the six months ended September 30, 2025, a decrease of about HKD 4.9 million or 86.9% compared to HKD 5.7 million for the same period in 2024[64] - Gross profit for the Building Solutions segment decreased to approximately HKD 0.4 million, down about HKD 2.3 million or 86.6% from HKD 2.7 million in the previous year, with a gross margin of approximately 48.4%[64] Expenses and Costs - Administrative and other operating expenses rose to HKD 14,797,000 from HKD 13,090,000, indicating increased operational costs[4] - The company incurred interest expenses of HKD 2,163,000 for bank borrowings for the six months ended September 30, 2025, compared to HKD 2,203,000 for the same period in 2024[30] - The company’s employee costs, including salaries and allowances, increased to HKD 40,424,000 for the six months ended September 30, 2025, from HKD 29,705,000 in the previous year[30] - The company’s short-term lease expenses rose to HKD 324,000 for the six months ended September 30, 2025, compared to HKD 229,000 for the same period in 2024[30] - The company reported a depreciation expense of HKD 1,252,000 for the six months ending September 30, 2025[22] Cash Flow and Investments - The company is focusing on strategic investments to effectively utilize available funds and expand its influence in the construction environment[46] - The company aims to directly invest in physical real estate through its property investment subsidiary, expecting additional income from these investments[49] - The group generated rental income of approximately HKD 4.9 million from investment properties in Dublin, Ireland, for the six months ended September 30, 2025, an increase from HKD 4.0 million in the same period in 2024[66] - The group generated rental income of approximately HKD 4.9 million from an investment property in Dublin, Ireland, for the six months ended September 30, 2025, and expects stable rental income and potential capital appreciation in the future[81] Corporate Governance and Compliance - The company confirmed compliance with corporate governance rules, except for the separation of the roles of Chairman and CEO, which are held by the same individual[89][90] - The company has adopted the Standard Code for Securities Transactions for directors, confirming compliance as of September 30, 2025[91] - The Audit Committee was established on September 20, 2016, consisting of three independent non-executive directors[92] - The interim financial statements for the six months ending September 30, 2025, have been reviewed by the Audit Committee and are prepared in accordance with applicable accounting standards[93] - The Board of Directors does not recommend the payment of an interim dividend for the six months ending September 30, 2025[94]

香 港 交 易 及 結 算 所 有 限 公 司 及 香 港 聯 合 交 易 所 有 限 公 司 對 本 公 告 的 內 容 概 不 負 責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不會就因本公告全 部或任何部分內容而產生或因依賴該等內容而引致的任何損失承擔任何責任。 IBI Group Holdings Limited 於本公告日期，執行董事為Neil David Howard先生及Steven Paul Smithers先生，而 獨立非執行董事為David John Kennedy先生、Christopher John Brooke先生及楊家慧 女士。 （於開曼群島註冊成立的有限公司） （股份代號：1547） 董事會會議日期 IBI Group Holdings Limited（「本公司」）董事（「董事」）會（「董事會」）謹此宣佈，本公 司將於二零二五年十一月二十七日（ 星期四 ）舉行董事會會議，藉以（ 其中包括 ）考 慮及批准本公司及其附屬公司截至二零二五年九月三十日止六個月之中期業績， 並考慮派發中期股息（ 如有 ）。 承董事會命 IBI Group Holdings Limited 主席 N ...

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: IBI Group Holdings Limited 呈交日期: 2025年11月5日 I. 法定/註冊股本變動 III.已發行股份及/或庫存股份變動詳情 | 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) | 01547 | 說明 普通股 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | | 10,000,000,000 | HKD | | 0.01 HKD | | 100,000,000 | | 增加 / 減少 (-) | | | 0 | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 HKD | | 100,000,000 | ...

Core Viewpoint - IBI GROUP HLDGS announced the sale of 80% of its subsidiary Building Solutions Limited for HKD 1.5 million, resulting in the buyer gaining full ownership of the company [1] Group 1: Transaction Details - The seller, an indirect wholly-owned subsidiary of IBI GROUP HLDGS, has entered into a share purchase agreement with the buyer [1] - The buyer currently holds 2,000 ordinary shares, representing 20% of the issued share capital of Building Solutions Limited [1] - Upon completion of the transaction, Building Solutions Limited will be wholly owned by the buyer, and its financial performance will no longer be consolidated into the group's financial statements [1] Group 2: Company Profile - Building Solutions Limited is a limited company established in Hong Kong, focusing on providing products and services that enhance building performance and well-being [1] - The company specializes in improving indoor air quality and offering modern sustainable building materials [1] - As of September 30, 2025, the unaudited net liabilities of Building Solutions Limited were approximately HKD 6,551,000 [1]