Financial Performance - For the six months ended June 30, 2023, the company reported revenue of HKD 75,240,000, a significant increase of 155.5% compared to HKD 29,400,000 in the same period of 2022[4] - Gross profit for the six months ended June 30, 2023, was HKD 24,111,000, representing a gross margin of 32.1%, up from HKD 9,376,000 and a gross margin of 31.9% in 2022[4] - The company recorded a net profit of HKD 560,000 for the six months ended June 30, 2023, compared to a net loss of HKD 8,697,000 in the same period of 2022[6] - Operating profit for the six months ended June 30, 2023, was HKD 2,947,000, compared to an operating loss of HKD 7,921,000 in the same period of 2022, indicating a turnaround in performance[22] - The company reported a net profit of HKD 371,000 for the first half of 2023, compared to a loss of HKD 8,483,000 in the same period of 2022[49] - The company’s total comprehensive income for the six months ended June 30, 2023, was HKD 539,000, compared to a total comprehensive loss of HKD 9,184,000 in the same period of 2022[11] Revenue Breakdown - Total revenue for the six months ended June 30, 2023, was HKD 75,240,000, representing a 155.5% increase from HKD 29,400,000 in the same period of 2022[19] - Revenue from Hong Kong for the six months ended June 30, 2023, was HKD 50,396,000, up from HKD 21,644,000 in 2022, reflecting a growth of 133.3%[24] - Sales from the China market significantly increased by 102% to approximately HKD 14.9 million, compared to HKD 7.4 million in the previous period[60] - The company recognized sales revenue of HKD 71,634,000 from goods sold for the six months ended June 30, 2023, compared to HKD 27,328,000 in the same period of 2022, reflecting a growth of 162.5%[19] Assets and Liabilities - Total assets as of June 30, 2023, were HKD 142,331,000, down from HKD 153,469,000 as of December 31, 2022[8] - The company's current liabilities decreased to HKD 76,838,000 as of June 30, 2023, from HKD 90,854,000 at the end of 2022[9] - The company’s inventory decreased to HKD 31,763,000 as of June 30, 2023, from HKD 42,939,000 at the end of 2022[8] - Trade payables decreased to HKD 30,952,000 as of June 30, 2023, down from HKD 34,977,000 at the end of 2022[41] Cash Flow and Capital - Operating cash flow for the six months ended June 30, 2023, was HKD 3,720,000, a substantial improvement from a cash outflow of HKD 215,000 in the prior year[13] - The company’s cash and cash equivalents stood at HKD 28,655,000 as of June 30, 2023, slightly up from HKD 28,237,000 at the end of 2022[8] - The company’s cash and cash equivalents increased to HKD 28,655,000 as of June 30, 2023, up from HKD 23,330,000 at the end of the previous year[13] - The total bank borrowings as of June 30, 2023, were approximately HKD 36,200,000, with HKD 5,000,000 remaining undrawn[46] Expenses - The cost of sales for the six months ended June 30, 2023, was HKD 51,129,000, compared to HKD 20,024,000 in the same period of 2022, representing an increase of 155.5%[21] - Employee benefit expenses for the six months ended June 30, 2023, were HKD 7,595,000, slightly down from HKD 7,702,000 in the same period of 2022[26] - Administrative expenses increased by HKD 0.9 million to approximately HKD 13.5 million, primarily due to the amortization of right-of-use assets and increased travel and entertainment expenses[66] Foreign Exchange and Interest - The company experienced a foreign exchange loss of HKD 3,399,000 for the three months ended June 30, 2023, compared to a loss of HKD 4,694,000 in the same period of 2022[4] - The company incurred a foreign exchange loss of approximately HKD 3.2 million due to the depreciation of the Renminbi and Australian Dollar during the period[63] - The company incurred interest expenses of HKD 1,469,000 for the six months ended June 30, 2023, compared to HKD 927,000 in the same period of 2022[13] Corporate Governance - The company has adopted a standard code of conduct for securities trading by directors, ensuring compliance with the GEM Listing Rules from June 30, 2023, to the report date[94] - The company has maintained high levels of corporate governance, adhering to the Corporate Governance Code as per GEM Listing Rules, with no significant deviations reported as of June 30, 2023[96] - The roles of Chairman and CEO are currently held by the same individual, Mr. Wu Li Ming, which the board believes enhances unified leadership and effective strategic planning[96] Future Outlook - The company plans to continue exploring market expansion opportunities and new product development to drive future growth[3] - The company expects continued sales growth in overseas markets, particularly in Southeast Asia, South Pacific, North America, and Europe, driven by upcoming public infrastructure projects[58] - The company will maintain a cautious approach in negotiating business terms in the China market to mitigate potential liquidity and credit risks[57]

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告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。 M&L HOLDINGS GROUP LIMITED 明 樑 控 股 集 團 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8152） 截至2023年6月30日止六個月之中期業績公告 明樑控股集團有限公司（「本公司」）董事會（「董事會」）謹此宣布截至2023年6月30日止六 個月本公司及其附屬公司之中期業績。本公告載有本公司的2023年中期報告全文，並符 合香港聯合交易所有限公司《GEM證券上市規則》（「《GEM上市規則》」）有關中期業績初 步公告附載的資料的相關規定。 承董事會命 明樑控股集團有限公司 主席、行政總裁兼執行董事 吳麗明 香港，2023年8月8日 本公告乃遵照《GEM上市規則》之規定提供有關本公司的資料。本公司各董事（「董事」）共同及個別就本公 告承擔全部責任，並在作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料在所有重大方面 均屬準確及完整，且無誤導或欺詐成分； ...

Financial Performance - Revenue for the first quarter of 2023 reached HKD 39,569,000, a significant increase of 240% compared to HKD 11,636,000 in the same period of 2022[4] - Gross profit for the first quarter was HKD 13,834,000, up from HKD 4,032,000, reflecting a gross margin improvement[4] - Operating profit for the quarter was HKD 3,933,000, compared to an operating loss of HKD 1,560,000 in the previous year[4] - Net profit for the first quarter was HKD 2,512,000, a turnaround from a net loss of HKD 1,974,000 in Q1 2022[4] - Basic and diluted earnings per share for the quarter were HKD 0.39, compared to a loss per share of HKD 0.31 in the same quarter last year[5] - Total comprehensive income for the first quarter was HKD 2,662,000, compared to a loss of HKD 1,925,000 in Q1 2022[5] - The company reported a foreign exchange gain of HKD 216,000 during the quarter, compared to a gain of HKD 1,529,000 in the previous year[4] - Revenue from the tunnel segment was HKD 39,256,000, while the foundation segment contributed HKD 313,000, resulting in a gross profit margin of 34.96%[17] - Revenue from Hong Kong increased to HKD 27,489,000 in Q1 2023, up from HKD 8,121,000 in Q1 2022, reflecting a growth of 238.5%[19] - The gross profit margin for the tunnel segment was 34.86%, while the foundation segment achieved a higher margin of 47.28%[17] - The company incurred a tax expense of HKD 797,000 in Q1 2023, compared to a tax credit of HKD 48,000 in Q1 2022[21] - The company recorded a profit attributable to equity holders of approximately HKD 2.3 million for the three months ended March 31, 2023, reversing a loss of HKD 1.9 million in the same period last year[41] - Gross profit rose by approximately 243% to HKD 13.8 million, with a gross margin of 35.0%, slightly up from 34.7% in the comparative period[34] Expenses and Financial Management - Administrative expenses increased slightly to HKD 6,672,000 from HKD 6,270,000 year-on-year[4] - Selling expenses increased by approximately HKD 2.6 million, primarily due to higher sales to overseas customers[37] - Administrative expenses slightly increased by approximately HKD 0.4 million, mainly due to higher amortization costs related to additional office space[38] - Financial expenses rose from approximately HKD 0.5 million to HKD 0.7 million due to increased interest rates[39] Market Strategy and Outlook - The company continues to focus on expanding its market presence and enhancing its product offerings in the construction machinery sector[10] - The competitive landscape in the construction equipment sector remains intense, particularly in the foundation market, prompting the company to adopt a cautious approach[29] - The company plans to closely monitor potential business opportunities related to major infrastructure projects in Hong Kong while avoiding aggressive price competition[29] - The company is assessing logistics arrangements and customer consultations to minimize risks associated with potential sales in overseas markets[32] - The company plans to remain cautious in negotiating potential business to control credit risks despite signs of improved business sentiment[33] Shareholding and Corporate Governance - As of March 31, 2023, JAT United holds 364,095,000 shares, representing 60.68% of the company's issued share capital[54] - Ms. Russell Lian, as the spouse of Mr. Wu Liming, also holds 364,095,000 shares, equating to 60.68% of the company's issued share capital[54] - Mr. Zhang Jing holds 31,005,000 shares, which is 5.17% of the company's issued share capital[54] - Ms. Wu Yushuang, as the spouse of Mr. Zhang Jing, holds 31,005,000 shares, also representing 5.17% of the company's issued share capital[54] - No share options have been granted, exercised, or cancelled since the adoption of the share option plan on June 19, 2017[57] - The share option plan is valid for ten years from the date of adoption, with no further options to be issued thereafter[58] - The company or its subsidiaries did not purchase, sell, or redeem any of the company's listed securities during the reporting period[59] - There are no competitive interests held by directors, major shareholders, or their associates in any business that competes with the group[60] - The audit committee, consisting of independent non-executive directors, has reviewed the report and provided recommendations[61] - The report was issued on May 12, 2023, with the executive directors being Mr. Wu Liming, Mr. Wu Litang, and Mr. Wu Libao[63] Dividend Policy - The company has not declared an interim dividend for Q1 2023, consistent with the previous year[26] - The company did not declare any dividends for the three months ended March 31, 2023[43]

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告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。 M&L HOLDINGS GROUP LIMITED 明 樑 控 股 集 團 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8152） 截至2023年3月31日止三個月之第一季度業績公告 明樑控股集團有限公司（「本公司」）董事會（「董事會」）謹此宣布截至2023年3月31日 止三個月（「本期間」）本公司及其附屬公司之第一季度業績。本公告載有本集團本期 間的第一季度報告全文，並符合香港聯合交易所有限公司《GEM證券上市規則》 （「《GEM上市規則》」）有關於本期間之第一季度業績初步公告附載的資料的相關規 定。 承董事會命 明樑控股集團有限公司 執行董事、主席兼行政總裁 吳麗明 香港，2023年5月12日 本公告乃遵照《GEM上市規則》之規定提供有關本公司的資料。本公司各董事（「董事」）共同及個別 就本公告承擔全部責任，並在作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料在 ...

Revenue and Growth - The company reported a revenue increase of approximately HKD 12.3 million or 29.9% from the tunnel division, despite a decrease of about HKD 10.6 million from the foundation division[15]. - The overall construction activities in Hong Kong are gradually recovering as the impact of COVID-19 diminishes, with a focus on more profitable projects[15]. - The company anticipates continued growth in overseas procurement orders, contributing to revenue growth in 2023[9]. - Revenue for the fiscal year 2022 increased slightly to approximately HKD 87.0 million, up from about HKD 86.0 million in the previous year, driven by an increase of approximately HKD 11.6 million from the tunnel business segment[21]. - Orders from overseas markets began to recover in the second half of the fiscal year, with significant revenue growth expected in 2023[20]. Profitability and Financial Performance - The company’s profit margins in both tunnel and foundation divisions have improved due to a focus on profitable product offerings and avoiding excessive competition[15]. - Gross profit rose by HKD 8.2 million to HKD 29.3 million, with the gross profit margin improving from 24.5% in the previous year to 33.6% in the current year[24]. - Sales costs decreased by approximately HKD 7.1 million or 11.0% to about HKD 57.8 million, despite revenue growth[24]. Market Strategy and Operations - The company is adopting a conservative approach in contract negotiations in the Chinese market due to macroeconomic factors, while still recognizing its long-term potential[10]. - The company plans to closely monitor project opportunities related to the "Railway Development Strategy" and the Northern Metropolis and Lantau Tomorrow development strategies[15]. - The company is concentrating resources on projects with more favorable profit margins amid intense market competition and price pressure in the foundation market[15]. - The company has successfully established connections with potential clients for public infrastructure projects in Southeast Asia, South Pacific, North America, and Europe[9]. - The company’s management has engaged in various overseas trade and marketing activities to explore business opportunities[14]. Financial Health and Ratios - The current ratio as of December 31, 2022, was 1.69, down from 1.87 in the previous year, indicating a decrease in liquidity[34]. - The net capital debt ratio improved to 11.7% as of December 31, 2022, compared to 16.1% in the previous year, reflecting a reduction in leverage[36]. - Trade receivables from Chinese customers decreased due to enhanced credit assessment and monitoring procedures, despite revenue from the Chinese market remaining flat compared to the previous year[21]. Corporate Governance and Management - The company reported a significant increase in overall management and strategic development, with a focus on daily operations led by the CEO, Mr. Wu Liming, who has over 30 years of experience in the construction and engineering industry[59]. - The compliance officer, Mr. Wu Libao, has over 25 years of experience in financial and operational management across various sectors, enhancing corporate governance within the group[60]. - The board includes independent non-executive directors with over 30 years of experience in auditing, accounting, and financial matters, ensuring robust oversight and governance[63]. - The company emphasizes the importance of corporate governance, with various committees in place to oversee compliance and strategic direction[74]. - The management team is well-versed in the construction and manufacturing industries, with a combined experience of over 30 years among key executives[59][60]. Environmental, Social, and Governance (ESG) Initiatives - The company has implemented an environmental management policy to ensure sustainable development and compliance with relevant environmental regulations[55]. - The company aims to peak emissions by 2030 and achieve net-zero emissions by 2060, aligning its environmental goals with national targets[166]. - Total nitrogen oxides emissions decreased by 34% from 68,724 grams in 2021 to 45,234 grams in 2022[172]. - The company has established various channels for stakeholder engagement, including annual reports and shareholder meetings, focusing on business development plans and financial stability[162]. - The company has not reported any violations of environmental laws in Hong Kong, China, Singapore, and Australia for the year[169]. Employee and Workforce Management - The total employee cost for the year ended December 31, 2022, was approximately HKD 15.4 million, compared to HKD 15.1 million in 2021[52]. - As of December 31, 2022, the gender distribution of the workforce (excluding directors) was 65.8% male (25 employees) and 34.2% female (13 employees)[93]. - The group emphasizes creating a healthy and efficient work environment, implementing policies and procedures across all operations[200]. - The group is committed to compliance with laws regarding compensation, dismissal, equal opportunities, and anti-discrimination[200]. Risk Management - The board has established a risk management and internal control system, which was deemed effective and sufficient, although it is designed to manage rather than eliminate risks[98]. - The company has engaged external independent consultants to review its risk management and internal control systems, with major risks identified and monitored[97]. - The company has identified and assessed climate change risks, categorizing them into acute and chronic risks, and has developed response measures[196]. Shareholder and Financial Transactions - The company did not recommend the payment of a final dividend for the year ended December 31, 2022[114]. - Major shareholders include JAT United with 364,095,000 shares, representing 60.68% of the issued share capital[143]. - The top five customers accounted for approximately 85.5% of total revenue, up from 76.3% in 2021, with the largest single customer contributing 61.4%[146]. - The company has engaged in related party transactions, none of which constituted connected transactions under the GEM Listing Rules[147].

香港交易及結算所有限公司及聯交所對本公告之內容概不負責，對其準確性或完整性亦 不發表任何聲明，並明確表示概不會對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。 M&L HOLDINGS GROUP LIMITED 明 樑 控 股 集 團 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8152） 截至2022年12月31日止年度之 全年業績公告 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM乃為較其他在聯交所上市的公司帶有更高投資風險的中小型公司提供上市的市場。 有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資 決定。 由於GEM上市公司一般為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券 承受更大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 本公告乃遵照《聯交所GEM證券上市規則》（「《GEM上市規則》」）之規定提供有關明樑控 股集團有限公司（「本公司」）的資料。本公司各董事（「董事」）共同及個別就本公告承擔全 部責任，並在作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料在所有 重大 ...

M&L HOLDINGS GROUP LIMITED 明樑控股集團有限公司 於開曼群島註冊成立的有限公司 股份代號：8152 第三季度報告 Incorporated in the Cayman Islands with limited liability Stock Code: 8152 M&L HOLDINGS GROUP LIMITED 明樑控股集團有限公司 THIRD QUARTERLY REPORT 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM乃為較其他在聯交所上市的公司帶有更高投資風險的中小型公司提供上市的市 場。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方 作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證 券承受更大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整 性亦不發表任何聲明，並明確表示概不會對因本報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。 本報告乃遵照《聯交所GEM證券上市規則》（「《 ...

M&L HOLDINGS GROUP LIMITED 明樑控股集團有限公司 於開曼群島註冊成立的有限公司 股份代號：8152 中期報告 Incorporated in the Cayman Islands with limited liability Stock Code: 8152 M&L HOLDINGS GROUP LIMITED 明樑控股集團有限公司 INTERIM REPORT 2022 INTERIM REPORT 中期報告 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM乃為較其他在聯交所上市的公司帶有更高投資風險的中小型公司提供上市的市 場。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方 作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證 券承受更大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整 性亦不發表任何聲明，並明確表示概不會對因本報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。 本報告乃遵照《聯 ...

M&L HOLDINGS GROUP LIMITED 明樑控股集團有限公司 於開曼群島註冊成立的有限公司 股份代號：8152 第一季度報告 Incorporated in the Cayman Islands with limited liability Stock Code: 8152 M&L HOLDINGS GROUP LIMITED 明樑控股集團有限公司 FIRST QUARTERLY REPORT 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM乃為較其他在聯交所上市的公司帶有更高投資風險的中小型公司提供上市的市 場。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方 作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證 券承受更大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整 性亦不發表任何聲明，並明確表示概不會對因本報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。 本報告乃遵照《聯交所GEM證券上市規則》（「《 ...

M&L HOLDINGS GROUP LIMITED 明樑控股集團有限公司 於開曼群島註冊成立的有限公司 股份代號：8152 年 報 Incorporated in the Cayman Islands with limited liability Stock Code: 8152 M&L HOLDINGS GROUP LIMITED 明樑控股集團有限公司 ANNUAL REPORT 2021 ANNUAL REPORT 年報 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM乃為較其他在聯交所上市的公司帶有更高投資風險的中小型公司提供上市的市場。有意投 資者應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券承受更大 的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表 任何聲明，並明確表示概不會對因本報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。 本報告乃遵照《聯交所GEM證 ...