(於 開 曼 群 島 註 冊 成 立 的 有 限 公 司) � 德利機械控股有限公司 202 5 年度環境、社會及管治報告 目錄 | 關於本報告 | 1 | | --- | --- | | 關於德利 | 3 | | 簡介 | 3 | | 獎項及認可 | 4 | | 德利的可持續發展 | 5 | | 環境、社會及管治管理 | 5 | | 環境、社會及管治策略 | 7 | | 持份者參與 | 8 | | 重要性評估 | 9 | | 道德管治 | 11 | | 反貪污 | 11 | | 風險管理及內部監控 | 13 | | 資料保密性 | 13 | | 市場推廣及標籤 | 14 | | 人權 | 16 | | 優質產品與服務 | 17 | | 藉助技術 | 17 | | 產品質量保證 | 22 | | 客戶滿意度 | 23 | | 供應鏈管理 | 25 | | 敬業的員工團隊 | 28 | | 職業健康與安全 | 28 | | 培訓及發展 | 30 | | 僱傭福利 | 31 | | 企業公民 | 34 | | 社區投資及參與 | 34 | | 環保營運 | 36 | | 環境合規 | 36 | | 環境影響及資源 ...

Financial Performance - The company reported a significant increase in net profit attributable to shareholders, rising by approximately HKD 21.1 million or about 297.2%, from HKD 7.1 million in the previous year to approximately HKD 28.2 million for the year ended July 31, 2025[22]. - Earnings per share for the year ended July 31, 2025, were HKD 2.82, compared to HKD 0.71 for the previous year[22]. - Total revenue for the year ended July 31, 2025, reached approximately HKD 330.7 million, an increase of about HKD 51.4 million or 18.4% compared to approximately HKD 279.3 million for the previous year[29]. - The company recorded a 297.2% increase in net profit attributable to shareholders, rising from approximately HKD 7.1 million to about HKD 28.2 million for the year ended July 31, 2025[28]. - Revenue from the sale of heavy equipment and parts increased by approximately HKD 50.2 million or 31.7%, from about HKD 158.4 million to approximately HKD 208.6 million[31]. - Revenue from heavy equipment leasing and operator services rose by approximately HKD 3.2 million or 3.0%, from about HKD 105.3 million to approximately HKD 108.5 million[32]. - Revenue from maintenance, logistics, and other ancillary services decreased by approximately HKD 2.0 million or 12.8%, from about HKD 15.6 million to approximately HKD 13.6 million[33]. - The cost of revenue for the year ended July 31, 2025, was approximately HKD 262.9 million, an increase of about HKD 40.9 million or 18.4% compared to approximately HKD 222.0 million for the previous year[34]. - Gross profit increased by approximately HKD 10.5 million or 18.3%, from about HKD 57.3 million to approximately HKD 67.8 million, with a gross margin of approximately 20.5%[35]. - Profit and total comprehensive income increased from approximately HKD 7.1 million for the year ended July 31, 2024, to approximately HKD 28.2 million for the year ended July 31, 2025, representing an increase of approximately 297.2%[41]. Dividends - The board proposed a final dividend of HKD 0.02 per share, with total cash dividends for the year reaching HKD 0.035 per share, up from HKD 0.015 per share in the previous year[22]. - The proposed final cash dividend is HKD 0.02 per ordinary share, which, if approved, will result in a total cash dividend of HKD 0.035 per share for the year ended July 31, 2025, compared to HKD 0.015 for the previous year[42]. Operational Developments - The company continues to provide comprehensive "one-stop service" for earthmoving equipment users and has established strong partnerships with suppliers like Hitachi and Bell Equipment[23]. - The company has fully adopted a safety smart site system across its rental fleet, enhancing project management capabilities and safety standards through digital platforms and AI[23]. - The company plans to launch the latest ZAXIS-7 series hydraulic excavators from Hitachi in 2024, featuring collision safety systems and Aerial Angle® smart cameras to reduce accident risks[23]. - The integrated ConSite® system will monitor oil properties and overheating anomalies to enhance operational reliability[23]. - The company offers Bell brand articulated dump trucks equipped with the Fleetm@tic® satellite-based fleet management system for real-time tracking and performance optimization[24]. - The company remains cautiously optimistic about the outlook for heavy equipment sales and rentals, driven by various development projects initiated by the Hong Kong government[28]. - The company plans to diversify its supplier base and actively procure innovative safety systems and smart products to enhance sustainability and competitiveness[29]. - The Hong Kong government is expected to invest an average of over HKD 120 billion annually in public works projects over the next few years, which is anticipated to sustain strong demand for heavy equipment[29]. Risk Management and Governance - The company’s financial performance, business operations, and outlook may be affected by various risks and uncertainties[73]. - The board believes that the risk management and internal control systems are adequate and effective, with no significant issues identified that could impact financial, operational, or compliance monitoring[177]. - The company has engaged an external consultant to assist in identifying and assessing risks as part of the annual review of the risk management and internal control systems[177]. - The board is responsible for overseeing the management of the group's business affairs and overall performance, including setting the group's values and standards[131]. - The company has maintained good corporate governance practices in accordance with the principles and code provisions set out in the listing rules, with a noted deviation from code provision C.2.1[123]. Employee and Director Information - The total employee cost for the year ending July 31, 2025, is approximately HKD 58.0 million, an increase from HKD 55.0 million in the previous year[116]. - The company employs 116 full-time employees as of July 31, 2025, up from 107 employees a year earlier[116]. - The board consists of a mix of executive and independent non-executive members, ensuring governance and oversight[101]. - The board consists of seven members, with non-executive directors (including independent non-executive directors) making up over 50% of the board, and three out of seven directors being female, reflecting gender diversity[134]. - The company has appointed executive directors for a three-year term starting from July 27, 2023, with the possibility of renewal[103]. - Independent non-executive directors have confirmed their independence after approximately eight years of service, in accordance with listing rules[104]. Shareholder Communication and Meetings - The company has adopted a shareholder communication policy to ensure effective communication with shareholders, with annual reviews of its implementation and effectiveness[191]. - The company will hold its 2025 Annual General Meeting on November 26, 2025[70]. - The company will hold a special general meeting if a qualified shareholder holding at least 10% of the voting rights requests it[187]. - The board is committed to maintaining ongoing dialogue with shareholders, with key executives present at the annual general meeting to address shareholder inquiries[191]. Audit and Compliance - The board's audit committee reviewed the consolidated financial statements for the year ending July 31, 2025, confirming compliance with applicable accounting standards and sufficient disclosures[120]. - Key audit matters identified include the estimation of net realizable value of inventory and impairment assessment of trade and lease receivables[200]. - The external auditor's fee for the audit services related to the financial statements for the year ending July 31, 2025, is 0.8 million HKD[171]. - The company has not changed its independent auditor in the past three years, with a resolution to seek shareholder approval for the reappointment of the auditor at the upcoming annual general meeting[125].

Company News - China Mobile (00941.HK) reported a total operating revenue of 794.7 billion yuan for the first three quarters, a year-on-year increase of 0.4%, with a net profit of 115.4 billion yuan, up 4% [1] - As of September 30, communication service revenue was 683.1 billion yuan, a 0.8% increase year-on-year, while sales of products and others were 111.5 billion yuan, a decrease of 1.7% [1] - Mobile internet traffic increased by 8.3% year-on-year, with a mobile ARPU of 48.0 yuan [1] - Contemporary Amperex Technology Co., Ltd. (宁德时代) (03750.HK) achieved revenue of approximately 283.07 billion yuan from January to September, a year-on-year increase of 9.28%, with a net profit of approximately 49.03 billion yuan, up 36.2% [1] Financing and Buyback Dynamics - HSBC Holdings (00005.HK) repurchased 4.64 billion HKD worth of shares, totaling 4.5664 million shares, at prices ranging from 100.6 to 102.4 HKD [6] - Mengniu Dairy (02319.HK) repurchased shares worth 10.14 million HKD, totaling 700,000 shares, at prices between 14.37 and 14.52 HKD [6] - Lianyi Technology (09959.HK) repurchased shares worth 743.93 million HKD, totaling 2.45 million shares, at prices ranging from 2.97 to 3.07 HKD [7]

Core Viewpoint - The company reported a significant increase in total revenue and profit for the fiscal year ending July 31, 2025, driven by higher sales in heavy equipment and parts, as well as rental business income [1] Financial Performance - Total revenue for the year ending July 31, 2025, is approximately HKD 330 million, an increase of about HKD 51.4 million or 18.4% compared to approximately HKD 279 million for the year ending July 31, 2024 [1] - The increase in revenue is primarily attributed to a rise in heavy equipment and parts sales by approximately HKD 50.2 million and an increase in rental business income by approximately HKD 3.2 million, partially offset by a decrease in income from maintenance, logistics, and other ancillary services by approximately HKD 2 million [1] - Shareholders' profit attributable to the company is HKD 28.16 million, representing a year-on-year growth of 297.4%, with earnings per share at HKD 0.0282 and a final dividend of HKD 0.02 per share [1] Gross Profit and Margin - Gross profit increased from approximately HKD 57.3 million for the year ending July 31, 2024, to approximately HKD 67.8 million for the year ending July 31, 2025, reflecting an increase of about HKD 10.5 million or 18.3% [1] - The gross profit margin for the years ending July 31, 2025, and July 31, 2024, is approximately 20.5% [1]

Core Viewpoint - 德利机械(02102) reported a revenue of HKD 331 million for the year ending July 31, 2025, representing an 18.37% year-on-year increase, with a significant profit growth driven by heavy equipment sales and leasing business [1] Financial Performance - The company achieved a net profit of HKD 28.163 million, marking a substantial year-on-year increase of 297.45% [1] - Basic earnings per share were HKD 0.0282, with a final dividend of HKD 0.035 per share [1] Business Drivers - The growth in net profit is primarily attributed to the increase in demand for heavy equipment sales and leasing, supported by various development projects initiated by the Hong Kong Special Administrative Region government, including railway projects and landfill expansion works [1] - Improvement in the recovery rate and a decrease in the book value of trade and lease receivables contributed to the reversal of expected credit loss provisions, which were approximately HKD 3.2 million for the year ending July 31, 2024, due to increased credit risk and anticipated default risk [1]

Core Viewpoint - Derun Machinery (02102) announced that it will distribute a final dividend of HKD 0.02 per share for the year ending July 31, 2025, on December 19, 2025 [1] Company Summary - The company will pay a final dividend of HKD 0.02 per share [1]

Core Viewpoint - The company, 德利机械 (02102), announced a final dividend of HKD 0.02 per share for the fiscal year ending July 31, 2025, to be distributed on December 19, 2025 [1] Summary by Relevant Sections - **Dividend Announcement** - The final dividend of HKD 0.02 per share will be paid to shareholders [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 截至二零二五年七月三十一日止年度之末期股息 | | | 公告日期 | 2025年10月20日 | | 公告狀態 | 新公告 | | 股息信息 | | | 股息類型 | 末期 | | 股息性質 | 普通股息 | | 財政年末 | 2025年7月31日 | | 宣派股息的報告期末 | 2025年7月31日 | | 宣派股息 | 每 股 0.02 HKD | | 股東批准日期 | 2025年11月26日 | | 香港過戶登記處相關信息 | | | 派息金額及公司預設派發貨幣 | 每 股 0.02 HKD | | 匯率 | 1 HKD ...

Financial Performance - Revenue for the year ended July 31, 2025, was HKD 330,652,000, representing an 18.4% increase from HKD 279,335,000 in the previous year[3] - Gross profit increased by 18.2% to HKD 67,750,000 from HKD 57,317,000[3] - Shareholders' profit attributable to the company surged by 297.4% to HKD 28,163,000 compared to HKD 7,086,000 in the prior year[3] - Basic and diluted earnings per share rose to HKD 2.82, a 297.4% increase from HKD 0.71[3] - Operating profit for the year was HKD 33,799,000, compared to HKD 12,458,000 in the previous year[5] - The group’s annual profit for the year ended July 31, 2025, was HKD 28,163,000, compared to HKD 7,086,000 for the previous year, representing a significant increase[22] - The group’s profit and total comprehensive income for the year ended July 31, 2025, increased by approximately 297.2% to about HKD 28.2 million from approximately HKD 7.1 million for the year ended July 31, 2024, with a net profit margin rising from about 2.5% to approximately 8.5%[43] Dividends - The company declared a total dividend of HKD 3.5 per share, up 133.3% from HKD 1.5 per share in the previous year[3] - The company declared a final dividend of HKD 0.02 per share for the year 2025, up from HKD 0.015 per share in 2024, totaling HKD 20,000,000 compared to HKD 15,000,000 in the previous year[21] - The board proposed a final cash dividend of HKD 0.02 per ordinary share for the year ended July 31, 2025, subject to shareholder approval, bringing the total cash dividend to HKD 0.035 per share for the year, compared to HKD 0.015 in 2024[44] Revenue Breakdown - Customer contract revenue for the year ended July 31, 2025, was HKD 243,383,000, up 24.7% from HKD 195,055,000 in the previous year[12] - Heavy equipment sales and parts revenue reached HKD 208,617,000, a 31.7% increase compared to HKD 158,430,000 in the prior year[13] - Rental income from heavy equipment was HKD 87,269,000, showing a growth of 3.5% from HKD 84,280,000 in the previous year[13] - Revenue from the sale of heavy equipment and parts increased from approximately HKD 158.4 million to approximately HKD 208.6 million, a growth of about HKD 50.2 million or 31.7%[33] - Revenue from heavy equipment leasing and operator services rose from approximately HKD 105.3 million to approximately HKD 108.5 million, an increase of about HKD 3.2 million or 3.0%[34] Assets and Liabilities - The company reported a net cash balance of HKD 118,515,000, an increase from HKD 73,765,000[6] - Total assets decreased slightly to HKD 465,063,000 from HKD 467,440,000 year-over-year[6] - The company’s net asset value was HKD 441,942,000, down from HKD 443,727,000 in the previous year[6] - The total trade and lease receivables, net of expected credit loss provisions, decreased to HKD 58,766,000 in 2025 from HKD 81,631,000 in 2024, indicating improved credit management[23] - The group reported a decrease in trade payables to HKD 1,495,000 in 2025 from HKD 4,303,000 in 2024, reflecting better cash flow management[25] Expenses and Costs - The income tax expense for the year was HKD 5,458,000, an increase from HKD 4,290,000 in the previous year[17] - The group’s employee costs increased to HKD 58,002,000 in 2025 from HKD 54,995,000 in 2024, driven by higher salaries and bonuses[22] - The company's inventory provision decreased to HKD 3,455,000 in 2025 from HKD 5,470,000 in 2024, indicating improved inventory management[22] - The group’s depreciation expenses for property, plant, and equipment were HKD 36,074,000 in 2025, slightly down from HKD 37,538,000 in 2024[22] - Administrative and other operating expenses increased slightly by about HKD 0.1 million or 0.2% to approximately HKD 42.2 million[40] - Financing costs decreased by approximately HKD 0.9 million or about 81.8% to approximately HKD 0.2 million due to no bank borrowings during the year[41] Operational Insights - The company has three operating segments: heavy equipment sales and parts, heavy equipment rental, and maintenance, logistics, and other ancillary services[15] - The company maintained a strict control over overdue receivables, with a significant reduction in overdue amounts over 365 days from HKD 17,397,000 in 2024 to HKD 95,000 in 2025[24] - The group has been operating for over 24 years in the heavy equipment sales and rental services sector, focusing on new and used equipment sales, rentals, and maintenance services[28] - The group had no capital commitments or significant acquisitions and disposals during the year ended July 31, 2025[46][50] Future Outlook and Governance - The company is evaluating the impact of new accounting standards on its financial statements, which may affect the presentation and disclosure of financial performance[9] - The board believes the group's financial position is robust, with sufficient liquidity to meet funding needs through operational cash generation and bank borrowings for future operations and expansion plans[45] - The independent auditor confirmed that the financial statements for the year ended July 31, 2025, were prepared in accordance with applicable accounting standards and regulations[59] - The company will hold its 2025 Annual General Meeting on November 26, 2025[60] - The record date for shareholders to attend and vote at the 2025 Annual General Meeting is November 26, 2025[61] - The record date for shareholders entitled to the proposed final dividend is December 5, 2025[62] - The company will suspend share transfer registration from December 3 to December 5, 2025, for dividend eligibility[62] - The annual report for the year ending July 31, 2025, will be published in accordance with listing rules[63] - Printed copies of the annual report will be sent to shareholders as appropriate[63]

Group 1 - Delih Machinery (02102.HK) experienced a significant increase in stock price, rising over 17% [1] - As of the latest update, the stock price reached 0.28 HKD, reflecting a gain of 17.15% [1] - The trading volume amounted to 1.1423 million HKD [1]