Core Viewpoint - The company expects a significant increase in net profit for the fiscal year ending July 31, 2025, projecting a rise of approximately 250% to 300% compared to the net profit recorded for the fiscal year ending July 31, 2024 [1] Group 1: Financial Projections - The anticipated net profit increase is attributed to the demand generated by various development and railway projects initiated by the Hong Kong government, as well as landfill expansion projects, which are expected to boost sales and rentals of heavy equipment [1] - The company also expects a reversal of credit loss provisions for trade and lease receivables due to a decrease in the book value of these receivables and improved recovery rates [1] Group 2: Credit Loss Provisions - For the fiscal year ending July 31, 2024, the expected credit loss provision is approximately HKD 3.2 million, primarily due to economic conditions affecting the expected lifespan of receivables and increased credit risk and expected default risk [1]

Core Viewpoint - The company expects a significant increase in net profit for the fiscal year ending July 31, 2025, projecting a rise of approximately 250% to 300% compared to the fiscal year ending July 31, 2024 [1] Group 1: Financial Projections - The anticipated net profit increase is attributed to the demand generated by various development and railway projects initiated by the Hong Kong SAR government, as well as landfill expansion projects, which are expected to boost sales and rentals of heavy equipment [1] - The company also expects a reversal of expected credit loss provisions due to a decrease in the book value of trade and lease receivables and improved recovery rates [1] Group 2: Credit Loss Provisions - For the fiscal year ending July 31, 2024, the expected credit loss provision was approximately HKD 3.2 million, primarily due to increased credit risk and anticipated default risk based on the economic conditions and customers' payment history [1]

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。 於本公告日期，本公司仍正在落實本集團截至二零二五年七月三十一日止年度之綜合 財務業績。本公告所載資料僅以本集團相關的綜合管理賬目所作之初步評估為基準， 有關資料未經本公司獨立核數師確認或審核，亦未經董事會審核委員會審閱。本集團 截至二零二五年七月三十一日止年度之經審核綜合財務業績公告預期將於二零二五年 十月二十日或前後刊發。 ( 於開曼群島註冊成立的有限公司 ) (股份代號 : 2102) 正面盈利預告 本公告乃由德利機械控股有限公司（「本公司」，連同其附屬公司統稱「本集團」） 根據香港聯合交易所有限公司證券上市規則（「上市規則」）第 13.09(2)(a)條及香 港法例第 571 章證券及期貨條例第 XIVA 部項下的內幕消息條文（定義見上市規則） 而作出。 本公司董事會（分別為「董事」及「董事會」）謹此知會本公司股東（「股東」）及 潛在投資者，根據本集團截至二零二五年七月三十一日止年度的未經審核綜合管 ...

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。 董事會會議日期 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，謹訂於二零二五年十月二十日（星期一）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七月三十一日 止年度之經審核綜合財務業績及其發佈，及考慮建議派發末期股息（如有）。 代表董事會 德利機械控股有限公司 (於開曼群島註冊成立的有限公司) （股份代號: 2102） 香港，二零二五年十月三日 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。 主席兼行政總裁 周聯發 ...

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: 2025年9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10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8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: 2025年9月1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7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: 2025年8月1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/ ...

Financial Performance - The company recorded revenue of approximately HKD 151.5 million for the six months ended January 31, 2025, representing an increase of about 14.3% compared to HKD 132.6 million for the same period in 2024[7] - The total profit and comprehensive income increased by approximately 64.7% to HKD 14.0 million for the six months ended January 31, 2025, up from HKD 8.5 million for the same period in 2024[7] - Earnings per share for the six months ended January 31, 2025, were approximately HKD 1.40, compared to HKD 0.85 for the same period in 2024[7] - The company's gross profit for the six months ended January 31, 2025, was HKD 37.5 million, compared to HKD 32.4 million for the same period in 2024[9] - Operating profit for the six months ended January 31, 2025, was HKD 16.96 million, an increase from HKD 10.63 million for the same period in 2024[9] - The group's profit for the six months ended January 31, 2025, was HKD 14,001,000, compared to HKD 8,510,000 for the same period in 2024, representing a year-on-year increase of 64.8%[32] - The company's profit attributable to owners increased by approximately 64.7% from about HKD 8.5 million for the six months ended January 31, 2024, to about HKD 14.0 million for the current period[45] - Earnings per share for the current period was approximately HKD 1.40, up about 64.7% from approximately HKD 0.85 for the same period last year[46] - Revenue increased by approximately 14.3% from about HKD 132.6 million to about HKD 151.5 million, driven by increased sales of heavy equipment and parts, as well as rental income[48] - Gross profit rose by approximately 15.7% from about HKD 32.4 million to about HKD 37.5 million, with a gross margin of approximately 24.8% compared to 24.4% in the previous year[50] Dividends - The board declared an interim dividend of HKD 0.015 per share, expected to be paid on April 24, 2025[7] - The company declared a final dividend of HKD 1.5 cents per share for the year ended 2024, totaling HKD 15,000,000, compared to HKD 5,000,000 for the previous year[31] - The board declared an interim dividend of HKD 0.015 per ordinary share, payable on April 24, 2025, to shareholders listed on the register as of April 10, 2025[64] Cash Flow and Liquidity - The company reported a net cash inflow from operating activities of HKD 50,135,000 for the six months ended January 31, 2025, compared to a cash outflow of HKD 6,079,000 in the same period last year, marking a significant improvement[13] - The company’s cash and cash equivalents at the end of the period rose to HKD 105,863,000, up from HKD 45,278,000 at the end of the previous period, reflecting a net increase of HKD 32,098,000[13] - The company’s financing activities resulted in a net cash outflow of HKD 17,350,000, compared to an inflow of HKD 6,940,000 in the previous year, primarily due to increased dividend payments[13] - The company's liquidity ratio as of January 31, 2025, was approximately 11.4 times, with cash and bank balances of about HKD 105.9 million[57] - The company has no bank borrowings as of January 31, 2025, and maintains a low debt-to-equity ratio of approximately 0.8%[57] Assets and Liabilities - The company's cash and bank balances increased to HKD 105.86 million as of January 31, 2025, compared to HKD 73.77 million as of July 31, 2024[10] - Total assets less current liabilities amounted to HKD 464.94 million as of January 31, 2025, slightly down from HKD 467.44 million as of July 31, 2024[10] - The company's net asset value as of January 31, 2025, was HKD 442.73 million, compared to HKD 443.73 million as of July 31, 2024[10] - The company reported a decrease in trade and lease receivables to HKD 62.97 million as of January 31, 2025, from HKD 81.63 million as of July 31, 2024[10] - Trade and lease receivables as of January 31, 2025, amounted to HKD 68,173,000, down from HKD 88,279,000 as of July 31, 2024, a decline of 22.7%[35] - The expected credit loss provision for trade and lease receivables was HKD 5,208,000 as of January 31, 2025, compared to HKD 6,648,000 as of July 31, 2024, showing a reduction of 21.6%[35] Expenses - The cost of sold inventory for the six months ended January 31, 2025, was HKD 69,575,000, up from HKD 55,904,000 in 2024, indicating a rise of 24.5%[28] - The cost of revenue for the current period was approximately HKD 114.0 million, an increase of about 13.8% from approximately HKD 100.2 million, primarily due to a corresponding increase in sales of machinery and equipment[49] - Administrative and other operating expenses increased by approximately 3.2% to about HKD 22.4 million, mainly due to higher overall operating costs and marketing expenses[53] Government Support and Grants - The company received government grants totaling HKD 310,000 during the reporting period, compared to HKD 19,000 in the previous year, indicating increased support from government initiatives[23] Employment - The group employed 118 full-time employees as of January 31, 2025, an increase from 107 employees as of July 31, 2024[62] - Total employee costs, including director remuneration, were approximately HKD 27.9 million for the period, compared to HKD 28.6 million for the six months ending January 31, 2024[62] Corporate Governance - The group’s interim results for the period were not reviewed by external auditors but were reviewed by the audit committee, which consists of three independent non-executive directors[78] - The chairman and CEO of the company is Zhou Lianfa, who made the announcement on March 21, 2025[79] - The board confirmed compliance with the standard code for securities transactions throughout the period[74] Shareholder Information - Generous Way Limited holds 750 million shares, representing 75% of the company's issued shares, with both the chairman and a non-executive director having equal beneficial ownership[67] - The company has not granted or agreed to grant any share options under the share option scheme since its adoption, with a maximum of 100 million shares available for grant[72] - The company did not purchase, sell, or redeem any 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 report date[76]

Financial Performance - The company recorded revenue of approximately HKD 151.5 million for the six months ended January 31, 2025, representing an increase of about 14.3% compared to HKD 132.6 million for the same period in 2024[3] - The total profit and comprehensive income increased by approximately 64.7% to HKD 14.0 million for the six months ended January 31, 2025, up from HKD 8.5 million for the same period in 2024[3] - Earnings per share for the six months ended January 31, 2025, was approximately HKD 1.40, compared to HKD 0.85 for the same period in 2024[3] - Gross profit for the six months ended January 31, 2025, was HKD 37.5 million, up from HKD 32.4 million for the same period in 2024[5] - Operating profit increased to HKD 17.0 million for the six months ended January 31, 2025, compared to HKD 10.6 million for the same period in 2024[5] - The company reported a net profit attributable to shareholders of HKD 14,001,000 for the six months ended January 31, 2025, up from HKD 8,510,000 in the previous year, reflecting a growth of approximately 64.5%[23] - The total customer contract revenue amounted to HKD 103,370,000 for the six months ended January 31, 2025, compared to HKD 94,526,000 for the same period in 2024, marking an increase of about 9.8%[16] - The segment performance showed a profit of HKD 16,855,000 for the six months ended January 31, 2025, compared to HKD 10,142,000 for the same period in 2024, indicating a year-over-year increase of about 66.5%[16] - Total profit and comprehensive income increased by approximately 64.7% to approximately HKD 14.0 million, with a net profit margin rising from approximately 6.4% to about 9.2%[49] Revenue Breakdown - Revenue from heavy equipment and spare parts sales was HKD 88.8 million for the six months ended January 31, 2025, compared to HKD 73.7 million for the same period in 2024[13] - Revenue from leasing heavy equipment was HKD 48.1 million for the six months ended January 31, 2025, compared to HKD 38.1 million for the same period in 2024[13] - For the six months ended January 31, 2025, external customer revenue reached HKD 151,466,000, an increase from HKD 132,583,000 for the same period in 2024, representing a growth of approximately 14.2%[16] - Revenue increased by approximately 14.3% from about HKD 132.6 million to about HKD 151.5 million, driven by higher sales of heavy equipment and parts[40] Costs and Expenses - The company incurred a cost of sales of HKD 69,575,000 for the six months ended January 31, 2025, compared to HKD 55,904,000 in the previous year, which is an increase of approximately 24.4%[22] - Cost of revenue rose by approximately 13.8% to about HKD 114.0 million, primarily due to increased sales of machinery, equipment, and parts[41] - Administrative and other operating expenses increased by approximately HKD 0.7 million or about 3.2% to approximately HKD 22.4 million for the six months ended January 31, 2024[46] - Financing costs decreased by approximately HKD 0.4 million or about 80.0% to approximately HKD 0.1 million due to no bank borrowings during the period[47] - Income tax expenses increased by approximately HKD 1.2 million or about 74.9% due to an increase in taxable profits during the period[48] Dividends - The board declared an interim dividend of HKD 0.015 per share, expected to be paid in cash on or around April 24, 2025[3] - The company declared a final dividend of HKD 15,000,000 for the year ended 2024, compared to HKD 5,000,000 for the year ended 2023, indicating a substantial increase in shareholder returns[22] Cash and Assets - The company reported a net cash balance of HKD 105.9 million as of January 31, 2025, compared to HKD 73.8 million as of July 31, 2024[7] - Total assets less current liabilities amounted to HKD 464.9 million as of January 31, 2025, slightly down from HKD 467.4 million as of July 31, 2024[7] - As of January 31, 2025, the current ratio was approximately 11.4 times, down from 12.6 times as of July 31, 2024, with cash and bank balances of approximately HKD 105.9 million[50] Investments and Commitments - The company acquired property, plant, and equipment at a cost of approximately HKD 318,000,000 for the six months ended January 31, 2025, down from HKD 572,000,000 for the same period in 2024[24] - The company has capital commitments of approximately HKD 562,000 for the purchase of properties, plants, and equipment as of January 31, 2025[34] Other Financial Metrics - The company reported a bank interest income of HKD 481,000 for the six months ended January 31, 2025, significantly higher than HKD 24,000 in the previous year[18] - The company experienced a foreign exchange loss of HKD 1,360,000 for the six months ended January 31, 2025, compared to a loss of HKD 462,000 in the previous year[18] - The deferred tax expense for the six months ended January 31, 2025, was HKD (808,000), a decrease from HKD (3,169,000) in the previous year, indicating improved tax efficiency[19] - The company recorded a reversal of expected credit loss provisions of about HKD 1.4 million during the period, compared to a provision of about HKD 0.4 million in the previous period[44] - Trade and lease receivables as of January 31, 2025, amounted to HKD 68.173 million, down from HKD 88.279 million as of July 31, 2024, after accounting for expected credit loss provisions[26] Corporate Governance - The group's interim results for the period were reviewed by the Audit Committee, consisting of three independent non-executive directors[67] - The chairman and CEO of the company is Zhou Lianfa, with other executive directors including Liao Shuyi and Wu Huiying[67] - The Audit Committee is chaired by Mr. Luo Zilian, with members including Sir Guo Zhaowen and Dr. Huang Wenxian[67] Future Outlook - The company plans to continue diversifying its supplier base and promoting various safety smart site systems and innovative quality products to enhance sustainability and competitiveness[38] - Future average annual capital works expenditure in Hong Kong is expected to increase to about HKD 120 billion, driven by infrastructure projects[38] Miscellaneous - The company has no significant acquisitions, investments, or capital asset plans during the period[54] - The company has no significant contingent liabilities as of January 31, 2025[55] - The company has not purchased, sold, or redeemed any of its listed securities during the period[63] - The total employee cost for the period was approximately HKD 27.9 million, compared to HKD 28.6 million for the six months ended January 31, 2024[57]

Financial Performance - For the fiscal year ending July 31, 2024, the company reported a net profit attributable to shareholders of approximately HKD 7.1 million, consistent with the net profit recorded for the fiscal year ending July 31, 2023[16]. - The earnings per share for the fiscal year was HKD 0.71, unchanged from the previous year[16]. - Total revenue for the year ended July 31, 2024, reached approximately HKD 279.3 million, an increase of about HKD 7.3 million or 2.7% compared to approximately HKD 272.0 million for the previous year[21]. - Revenue from the sale of new and used heavy equipment and parts increased from approximately HKD 142.3 million to approximately HKD 158.4 million, representing a growth of about HKD 16.1 million or 11.3%[25]. - Revenue from heavy equipment leasing decreased from approximately HKD 116.8 million to approximately HKD 105.3 million, a decline of about HKD 11.5 million or 9.8%[26]. - Revenue from maintenance, logistics, and other ancillary services increased from approximately HKD 12.9 million to approximately HKD 15.6 million, an increase of about HKD 2.7 million or 20.9%[27]. - The cost of revenue for the year ended July 31, 2024, was approximately HKD 222.0 million, an increase of about HKD 3.1 million or 1.4% compared to approximately HKD 218.9 million for the previous year[29]. - Gross profit increased from approximately HKD 53.1 million to approximately HKD 57.3 million, a rise of about HKD 4.2 million or 7.9%[30]. - The gross profit margin for the year ended July 31, 2024, was approximately 20.5%, up from approximately 19.5% for the previous year[30]. - Total profit and comprehensive income for the year ending July 31, 2024, was approximately HKD 7.1 million, with a net profit margin decreasing from about 2.6% to approximately 2.5%[37]. Dividends - The board proposed a final dividend of HKD 0.015 per share, subject to approval at the upcoming annual general meeting[16]. - The board proposed a final cash dividend of HKD 0.015 per ordinary share for the year ending July 31, 2024, subject to shareholder approval[38]. Financial Condition - The financial condition remains robust, supported by high liquidity and a low debt-to-equity ratio despite challenging business conditions in Hong Kong[16]. - The current ratio as of July 31, 2024, was approximately 12.6 times, up from about 9.4 times as of July 31, 2023[40]. - Cash and bank balances totaled approximately HKD 73.8 million as of July 31, 2024, compared to HKD 47.0 million as of July 31, 2023[40]. - The debt-to-equity ratio was approximately 1.3% as of July 31, 2024, down from about 2.6% as of July 31, 2023[40]. - As of July 31, 2024, the distributable reserves available for shareholders are approximately HKD 91.8 million, down from HKD 94.9 million as of July 31, 2023[102]. Operational Developments - The company launched the latest Hitachi ZAXIS-7 series hydraulic excavators, designed to enhance work efficiency and safety, featuring a collision safety system and Aerial Angle AI camera[17]. - The integrated ConSite® system monitors abnormal operating conditions, such as sudden changes in oil properties and overheating[17]. - The company also offers the Bell brand articulated dump trucks equipped with the Fleetm@tic® satellite-based fleet management system, providing continuous tracking and production data[17]. - A series of solutions, including the Hitachi ZAXIS-7 excavators and Bell articulated dump trucks, have been pre-approved for the Construction Industry Innovation and Technology Fund[17]. - The company continues to provide comprehensive "one-stop services" for earthmoving equipment users and adopts flexible fleet management strategies for its leasing business[16]. - The company aims to enhance construction site safety, productivity, and asset management through advanced technology solutions[16]. Employee and Governance - The total employee cost for the year ending July 31, 2024, was approximately HKD 55.0 million, down from HKD 66.0 million in the previous year[121]. - The company employed 107 full-time employees as of July 31, 2024, a decrease from 133 employees a year earlier[121]. - The company has adopted a share option scheme to incentivize employees and directors since June 30, 2017[121]. - The board of directors is composed of seven members, with more than 50% being non-executive directors, including independent non-executive directors, and three female directors, achieving gender diversity[136]. - The independent non-executive directors contribute diverse business and financial expertise, actively participating in board meetings and various committees[137]. - The company has received written confirmations of independence from all independent non-executive directors, ensuring compliance with the independence guidelines[139]. - The company has established mechanisms to ensure the board receives independent opinions and advice, with independent non-executive directors meeting at least once a year without the presence of other directors[140]. Risk Management - The company’s financial performance, operations, and outlook may be affected by various risks and uncertainties[75]. - The board is responsible for assessing the nature and extent of risks the company is willing to accept to achieve its strategic objectives, ensuring effective risk management and internal control systems are in place[167]. - An external consultant was engaged to assist in identifying and assessing the group's risks and to review the effectiveness of the risk management and internal control systems[170]. Audit and Compliance - The audit committee has reviewed the consolidated financial statements for the fiscal year ending July 31, 2024, confirming compliance with applicable accounting standards and sufficient disclosure[126]. - The independent auditor has confirmed that the consolidated financial statements reflect the group's financial position as of July 31, 2024, in accordance with Hong Kong Financial Reporting Standards[188]. - Key audit matters identified by the auditor are considered important for the audit of the consolidated financial statements[190]. Shareholder Communication - The company has adopted a shareholder communication policy to ensure effective communication with shareholders, which is reviewed annually[183]. - The company’s website serves as a primary channel for communication, providing regular updates on products, services, and projects[185].