（於開曼群島註冊成立的有限公司） （股份代號：2102） 各位非登記股東1： 於本公司網站登載公司通訊之通知 謹此通知 閣下，德利機械控股有限公司（「本公司」）之下述公司通訊2（「本次公司通訊」）之中文及英文版本，現 已登載於本公司網站www.tlmc-hk.com（「本公司網站」）及香港聯合交易所有限公司（「聯交所」）網站 www.hkexnews.hk（「聯交所網站」）以供閱覽： • 中期業績報告 2025-2026 請於本公司網站「投資者關係」一欄或聯交所網站內讀取本次公司通訊。若 閣下早前曾要求收取公司通訊的印刷本， 本次公司通訊的印刷本已隨函附上。 為了支援透過電郵進行電子通訊，建議非登記股東向代其持有股份的銀行、經紀、託管人或代理人（統稱「中介機構」） 提供其有效的電郵地址。若 本公司沒有收到 閣下的中介機構透過香港中央結算（代理人）有限公司提供 閣下的有效的 電郵地址或郵寄地址，本公司將不會向 閣下發送於本公司網站登載公司通訊之通知函。 若 閣下希望收取本次公司通訊及/或日後公司通訊之印刷本，請填妥隨附之申請表格並交回本公司的香港股份過戶登記 分處（「香港股份過戶登記分處」）卓佳證券登記有限公司 ...

Financial Performance - The company recorded revenue of approximately HKD 149.4 million for the six months ended January 31, 2026, a decrease of about 1.4% compared to HKD 151.5 million for the same period in 2025[8] - Total profit and comprehensive income decreased from approximately HKD 14.0 million in the six months ended January 31, 2025, to approximately HKD 13.4 million in the same period of 2026, representing a decline of about 4.3%[8] - Earnings per share for the six months ended January 31, 2026, was approximately HKD 1.34, down from HKD 1.40 for the same period in 2025[10] - Gross profit for the six months ended January 31, 2026, was approximately HKD 31.2 million, compared to HKD 37.5 million for the same period in 2025, indicating a decrease in gross profit margin[10] - Revenue for the current period decreased by approximately 1.4% to about HKD 149.4 million, primarily due to a decrease in rental income of about HKD 6.8 million[46] - Gross profit decreased by approximately 16.8% from about HKD 37.5 million to about HKD 31.2 million, with a gross margin of approximately 20.9% compared to 24.8% in the previous year[48] - The group’s profit for the six months ended January 31, 2026, was HKD 13,413,000, compared to HKD 14,001,000 for the same period in 2025, reflecting a decrease of approximately 4.2%[31] Dividends - The board declared an interim dividend of HKD 0.015 per share, expected to be paid on April 29, 2026[8] - The group declared an interim dividend of HKD 15,000,000 for the six months ended January 31, 2026, consistent with the previous year[30] - The board declared an interim dividend of HKD 0.015 per ordinary share, payable on April 29, 2026, to shareholders listed on the register as of April 15, 2026[64] Assets and Liabilities - The company's non-current assets decreased from HKD 175.6 million as of July 31, 2025, to HKD 163.6 million as of January 31, 2026[11] - Current assets remained relatively stable at HKD 315.2 million as of January 31, 2026, compared to HKD 315.3 million as of July 31, 2025[11] - The net asset value of the company decreased from HKD 441.9 million as of July 31, 2025, to HKD 435.4 million as of January 31, 2026[11] - Trade and lease receivables increased from HKD 58.8 million as of July 31, 2025, to HKD 63.7 million as of January 31, 2026[11] - The company's profit attributable to owners decreased by approximately 4.3% from about HKD 14.0 million for the six months ended January 31, 2025, to about HKD 13.4 million for the current period[44] - The company has no identifiable assets or liabilities outside of Hong Kong, as all revenue is generated within the region[23] Cash Flow - The net cash generated from operating activities for the six months ended January 31, 2026, was HKD 38,457,000, a decrease of 23.3% compared to HKD 50,135,000 for the same period in 2025[14] - The company reported a net cash increase of HKD 19,286,000 for the period, compared to HKD 32,098,000 in the prior year, reflecting a decline of 40.0%[14] - The company had cash and bank balances of approximately HKD 137.8 million as of January 31, 2026, compared to approximately HKD 118.5 million as of July 31, 2025[56] - The company’s cash and cash equivalents at the end of the period totaled HKD 137,801,000, an increase from HKD 105,863,000 in 2025[14] Expenses - The company reported a decrease in administrative and other operating expenses from HKD 22.4 million in the previous period to HKD 18.3 million in the current period[10] - Administrative and other operating expenses decreased by approximately 18.3% to about HKD 18.3 million, primarily due to a reduction in overall operating costs[51] - The total employee cost for the period was approximately HKD 28.3 million, compared to HKD 28.8 million for the six months ended January 31, 2025[62] Segment Performance - Revenue from heavy equipment and parts sales increased to HKD 92,274,000, up 3.4% from HKD 88,777,000 in the previous year[18] - The segment performance for heavy equipment sales showed a profit of HKD 4,082,000, down from HKD 7,183,000 in the previous year, indicating a decline of 43.5%[21] Other Income and Expenses - The company recorded other income of HKD 1,755,000 for the six months ended January 31, 2026, significantly higher than HKD 391,000 in 2025[24] - Other income increased by approximately 350.0% to about HKD 1.8 million, mainly due to foreign exchange gains recognized during the current period[49] - The income tax expense for the period was HKD 2,431,000, a decrease of 14.8% from HKD 2,854,000 in the previous year[25] Corporate Governance - The chairman and CEO roles are held by the same individual, which deviates from corporate governance guidelines, but is deemed beneficial for the company's operations[66] - The interim results for the group were reviewed by the audit committee, which consists of three independent non-executive directors[77] - The interim results for this period have not been reviewed by external auditors but have been audited by the board's audit committee[77] - The company has adopted a standard code of conduct for securities trading by its directors, confirming compliance throughout the period[74] Employment and Share Options - The company employed 111 full-time employees as of January 31, 2026, down from 116 as of July 31, 2025[62] - The company has not granted or agreed to grant any share options under the share option scheme since its adoption[72] Capital Commitments - The group has capital commitments of approximately HKD 390,000,000 for the purchase of property, plant, and equipment as of January 31, 2026[43] - The group acquired property, plant, and equipment at a cost of approximately HKD 199,000,000 for the six months ended January 31, 2026, down from HKD 318,000,000 in 2025[33] Contingent Liabilities and Acquisitions - There were no significant contingent liabilities as of January 31, 2026[61] - As of January 31, 2026, the group had no significant acquisitions or disposals related to subsidiaries, associates, or joint ventures[60] Other Information - The company did not conduct any buybacks, sales, or redemptions of its listed securities during the period[73] - There were no significant events affecting the group reported after the end of the period up to the date of this report[75]

第 1 頁 共 2 頁 v 1.1.1 EF001 發行人所發行上市權證/可轉換債券的相關信息 發行人所發行上市權證/可轉換債券 不適用 其他信息 其他信息 不適用 發行人董事 於本公告日期，周聯發先生(主席兼行政總裁)、廖淑儀女士及吳慧瑩女士為執行董事；鄭如雯女士為非執行董事；及郭兆文黎剎騎 士勳賢、羅子璘先生及黃文顯博士為獨立非執行董事。 第 2 頁 共 2 頁 v 1.1.1 EF001 免責聲明 | 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，概不對因 公告全部或任何部份內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 | | | --- | --- | | 股票發行人現金股息公告 | | | 發行人名稱 | 德利機械控股有限公司 | | 股份代號 | 02102 | | 多櫃檯股份代號及貨幣 | 不適用 | | 相關股份代號及名稱 | 不適用 | | 公告標題 截至二零二六年一月三十一日止六個月之中期股息 | | | 公告日期 | 2026年3月24日 | | 公告狀態 | 新公告 | | 股息信息 | | | 股息 ...

Financial Performance - The group recorded revenue of approximately HKD 149.4 million for the six months ended January 31, 2026, a decrease of about 1.4% compared to approximately HKD 151.5 million for the same period in 2025[2] - The total profit and comprehensive income decreased by approximately 4.3% to about HKD 13.4 million for the six months ended January 31, 2026, down from approximately HKD 14.0 million for the same period in 2025[2] - Earnings per share for the six months ended January 31, 2026, was approximately HKD 1.34, compared to HKD 1.40 for the same period in 2025[2] - Gross profit for the six months ended January 31, 2026, was HKD 31.2 million, down from HKD 37.5 million in the previous year, reflecting a decrease of approximately 16.8%[4] - The group’s operating profit for the six months ended January 31, 2026, was HKD 15.9 million, compared to HKD 17.0 million for the same period in 2025, indicating a decline of about 6.3%[4] - The company reported a profit attributable to shareholders of HKD 13,413,000 for the six months ended January 31, 2026, compared to HKD 14,001,000 for the same period in 2025, reflecting a decrease of about 4.2%[17] - The company's profit attributable to owners decreased by approximately 4.3% from about HKD 14.0 million for the six months ended January 31, 2025, to about HKD 13.4 million for the six months ended January 31, 2026[26] - Earnings per share for the period was approximately HKD 1.34, a decrease of about 4.3% compared to approximately HKD 1.40 for the same period last year[27] - Revenue decreased by approximately 1.4% from about HKD 151.5 million to about HKD 149.4 million, primarily due to a decrease in rental income of about HKD 6.8 million[28] Dividends - The board declared an interim dividend of HKD 0.015 per share, expected to be paid on April 29, 2026[2] - The company declared a dividend of HKD 20,000,000 for the year-end dividend per share of HKD 0.02, compared to HKD 15,000,000 for the previous year-end dividend per share of HKD 0.015[17] - The board declared an interim dividend of HKD 0.015 per ordinary share, payable on April 29, 2026, to shareholders listed on the register as of April 15, 2026[44] Assets and Liabilities - The group’s total assets less current liabilities amounted to HKD 456.4 million as of January 31, 2026, compared to HKD 465.1 million as of July 31, 2025[5] - Inventory as of January 31, 2026, was HKD 96.8 million, slightly down from HKD 98.7 million as of July 31, 2025[5] - Trade and lease receivables as of January 31, 2026, amounted to HKD 66,337,000, with an expected credit loss provision of HKD 2,596,000, resulting in a net receivable of HKD 63,741,000[19] - The debt-to-equity ratio as of January 31, 2026, was approximately 0.4%, slightly down from 0.5% on July 31, 2025, indicating a stable financial condition[38] Costs and Expenses - The total cost of goods sold for the six months ended January 31, 2026, was HKD 77,553,000, up from HKD 69,575,000 in the previous year, marking an increase of approximately 11.4%[16] - Administrative and other operating expenses decreased by approximately 18.3% to about HKD 18.3 million, primarily due to reduced overall operating costs[33] - The total employee cost for the period was approximately HKD 28.3 million, a slight decrease from HKD 28.8 million for the six months ended January 31, 2025, with 111 full-time employees as of January 31, 2026[43] Revenue Sources - For the six months ended January 31, 2026, external customer revenue totaled HKD 149,393,000, with heavy equipment sales contributing HKD 92,274,000, rental of heavy equipment HKD 50,744,000, and logistics and other services HKD 6,375,000[11] - The group reported a total of HKD 108.7 million in customer contract revenue for the six months ended January 31, 2026, compared to HKD 103.4 million in the previous year, reflecting an increase of approximately 5.5%[9] Other Income and Gains - Other income for the six months ended January 31, 2026, was HKD 1,755,000, significantly higher than HKD 391,000 in the previous year, representing an increase of approximately 348.3%[13] - Other income increased by approximately 350.0% to about HKD 1.8 million, mainly due to foreign exchange gains[31] - The company recorded a reversal of provisions for trade and lease receivables of about HKD 1.2 million during the period[32] Future Outlook and Strategy - The company provided a positive outlook for the next fiscal year, projecting a revenue growth of 10% to 12%[52] - New product launches are expected to contribute an additional HKD 300 million in revenue, with a focus on innovative technologies[52] - The company is expanding its market presence in Southeast Asia, targeting a 25% market share by the end of 2027[52] - A strategic acquisition of a local competitor is anticipated to enhance operational efficiency and increase market penetration[52] - Research and development expenses increased by 18%, reflecting the company's commitment to innovation and product development[52] - The company plans to implement new marketing strategies aimed at increasing brand awareness and customer engagement[52] - The company aims to reduce operational costs by 5% through efficiency improvements in the supply chain[52] Financial Ratios and Metrics - As of January 31, 2026, the current ratio was approximately 14.0 times, an increase from 12.2 times on July 31, 2025, with cash and bank balances of approximately HKD 137.8 million[37] - The gross margin improved to 45%, up from 42% in the previous year, indicating better cost management[52] Miscellaneous - The group did not engage in any significant acquisitions or disposals during the period, nor did it have any major investments or capital asset plans as of January 31, 2026[41] - There were no significant contingent liabilities or asset pledges related to bank borrowings as of January 31, 2026[42] - The company has not issued or agreed to issue any share options under the share option scheme since its adoption, with no unexercised options as of January 31, 2026[47] - The group has no formal foreign currency hedging policy but closely monitors foreign currency risks, considering hedging when necessary[40] - The board is not aware of any significant events affecting the group that occurred after the end of the period and up to the date of the announcement[50]

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，並明確表示概不就因本公告 全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責 任。 德利機械控股有限公司（「本公司」）董事會（分別為「董事」及「董事會」） 謹此宣佈，謹訂於二零二六年三月二十四日（星期二）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二零二六年一月三十一 日 止六 個月 之未經審 核綜 合財 務業績及 其發 佈， 及考慮 宣 派中 期股 息（如 有）。 代表董事會 德利機械控股有限公司 主席兼行政總裁 周聯發 (於開曼群島註冊成立的有限公司) （股份代號: 2102） 董事會會議日期 香港，二零二六年三月六日 於本公告日期，周聯發先生(主席兼行政總裁)、廖淑儀女士及吳慧瑩女士為 執行董事；鄭如雯女士為非執行董事； 及郭兆文黎剎騎士勳賢、羅子璘先生 及黃文顯博士為獨立非執行董事。 ...

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: 2026年2月28日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 德利機械控股有限公司 呈交日期: 2026年3月2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) | 02102 | 說明 | | | | | | | | | | | 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 (-) | | | | | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | II. 已發 ...

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: 2026年1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: 德利機械控股有限公司 呈交日期: 2026年2月3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) | 02102 | 說明 | | | | | | | | | | | 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 (-) | | | | | | HKD | | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 HKD | | | 100,000,000 | 本月底法定/ ...

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: 德利機械控股有限公司 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) | 02102 | 說明 | | | | | | | | | | | 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 (-) | | | | | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | II. 已 ...

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11月30日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 德利機械控股有限公司 呈交日期: 2025年12月2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) | 02102 | 說明 | | | | | | | | | | | 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 (-) | | | | | | HKD | | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 HKD | | | 100,000,000 | 本月底法 ...

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，並明確表示概不就因本公告全 部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 （ 於 開 曼群 島 註冊 成 立的 有 限 公司 ） （股份代號：2102） 概無股東須根據上市規則於股東週年大會上就提呈決議案放棄投票，亦無股 東於通函中指明其擬於股東週年大會上就任何提呈決議案投反對票或放棄投 票。 本公司之香港股份過戶登記分處卓佳證券登記有限公司獲委任並 於股東週年 大會上擔任投票表決之監票員。 - 1 - 提呈決議案的按股數投票表決結果如下： 於二零二五年十一月二十六日舉行之股東週年大會 按股數投票表決的結果 董事會欣然宣佈於二零二五年十一月二十六日舉行之股東週年大會上所有提 呈決議案已獲股東以按股數投票表決方式正式通過。 參照德利機械控股有限公司(「本公司」)日期為二零二五年十一月三日之通函 (「通函」)(於二零二五年十一月二十六日舉行之股東週年大會之通告(「通 告」)包括在內)。除文義另有所指外，本公告所用詞彙與通函所界定者具相同 涵義。 董事會欣然宣佈載於通告內所有的提呈普 ...