股份代號 : 8313 (於新加坡註冊成立的有限公司) 中期報告 2025 僅供識別 for identification purpose only Stock Code: 8313 (A company incorporated in Singapore with limited liability) INTERIM REPORT 2025 香港聯合交易所有限公司（「聯交所」）GEM特色 GEM乃為較其他於聯交所上市的公司帶有較高投資風險的中小型公司提供一個上市市場。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，於GEM買賣的證券可能會較於主板買賣的證券承受 較大的市場波動風險，同時無法保證於GEM買賣的證券會有高流通市場。 目錄 | 公司資料 | 2 | | --- | --- | | 財務摘要 | 3 | | 中期簡明綜合財務報表審閱報告 | 5 | | 中期簡明綜合損益表 | 6 | | 中期簡明綜合全面收益表 | 7 | | 中期簡明綜合財務狀況表 | 8 | | 中期簡明綜合權益變動表 | 10 | | 中期簡明綜合現金流量 ...

杰地集团(08313.HK)公布2025年中期业绩，收入139万新加坡元，同比减少20.8%。净亏损72.6万新加坡 元，同比减少48.84%;每股亏损0.04坡仙。 本文源自：金融界AI电报 ...

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內的內容概 不負責，對其準確性或完整性亦不發表任何聲明，並明確表示不會就因本公 告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。 ZACD GROUP LTD. 杰 地 集 團 有 限 公 司 （於新加坡註冊成立的有限公司） 截至二零二五年六月三十日止六個月中期業績公告 香港聯合交易所有限公司（「聯交所」） G E M特色 G E M乃為較其他於聯交所上市的公司帶有較高投資風險的中小型公司提供 一個上市市場。有意投資者應了解投資於該等公司的潛在風險，並應經過 審慎周詳考慮後方作出投資決定。 由於 G E M上市公司普遍為中小型公司，於 G E M買賣的證券可能會較於聯交所 主板買賣的證券承受較大的市場波動風險，同時無法保證於 G E M買賣的證 券會有高流通市場。 本公告載有遵照G E M上市規則而提供有關杰地集團有限公司*（「本公司」， 連同其附屬公司統稱為「本集團」）的資料，董事就本公告共同及個別承 擔全部責任。本公司董事在作出一切合理查詢後確認，就彼等所深知及確 信，本公告所載資料在各重大方面均屬準確及完整，並無誤導或欺詐成分， ...

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，並明確表示不會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。 ZACD GROUP LTD. 杰 地 集 團 有 限 公 司 * （ 於新加坡註冊成立的有限公司 ） （ 股份代號 : 8313 ） 盈利預警 本公告乃杰地集團有限公司*（「本公司」連同其附屬公司統稱為「本集團」）根據香港聯 合交易所有限公司創業板證券上市規則（「創業板上市規則」）第 17.10 條及香港法例第 571 章證券及期貨條例第 XIVA 部之內幕消息條文（定義見創業板上市規則）而作出。 股東及有意投資者於買賣本公司股份時務請審慎行事。 承董事會命 杰地集團有限公司* 主席兼執行董事 沈娟娟 本公司董事（「董事」）會（「董事會」）謹此知會本公司股東（「股東」）及有意投資者， 基於對本集團截至二零二五年六月三十日止六個月（「報告期間」）未經審核綜合管理賬目 及董事會現時所獲其他資料作出的初步評估，本集团预计净亏损约为73萬新加坡元，与去年 同期（「前期」）净亏损约为142萬新加坡元相比，改善幅度 ...

ZACD GROUP LTD. 杰 地 集 團 有 限 公 司 * （ 於新加坡註冊成立的有限公司 ） （ 股份代號 : 8313 ） 董事會召開日期 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，並明確表示不會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。 本公告載有遵照 GEM 上市規則而提供有關本公司的資料，本公司之董事就本公告共同及個別承擔全部責任。 公司之董事在作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料在各重大方面均屬準確及 完整，並無誤導或欺詐成分，及本公告並無遺漏任何其他事宜，致使當中任何陳述或本公告產生誤導。 本公告將會在香港交易所網站 www.hkexnews.hk 刊登，並將由刊登日期起計最少一連七日在「最新上市公 司公告」網頁刊載。本公告亦將於本公司網站 www.zacdgroup.com 刊登。 本公告之中英文版本如有任何歧義，概以英文版本為準。 * 僅供識別 杰地集團有限公司*（「本公司」）董事會（「董事會」）謹此宣佈，將於二零二五年八 月十四日（星期四）舉行董事會會議 ...

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: ZACD Group Ltd. 杰地集團有限公司 呈交日期: 2025年8月4日 I. 法定/註冊股本變動 不適用 FF301 第 1 頁 共 10 頁 v 1.1.1 FF301 II. 已發行股份及/或庫存股份變動 | 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) | 08313 | 說明 | | | | | | | | | 已發行股份（不包括庫存股份）數目 | | 庫存股份數目 | | 已發行股份總數 | | | 上月底結存 | | | 2,000,000,000 | | 0 | | 2,000,000,000 | | 增加 / 減少 (-) | | | 0 | | 0 | | | | 本月底結存 | | | 2,000,000,000 | | 0 | ...

Financial Performance - ZACD Group Ltd. reported its annual performance for the year ending December 31, 2024[2]. - The consolidated financial statements have been audited by Ernst & Young, confirming the accuracy of the financial data as of December 31, 2024[3]. Governance Structure - The board of directors includes five executive directors and three independent non-executive directors, ensuring a diverse governance structure[5]. Information Integrity - The company emphasizes the importance of accurate and complete information in its announcements, with no misleading or fraudulent elements[5]. - The announcement will be published on the Hong Kong Stock Exchange website and the company's website for at least seven days[5].

Financial Performance - The company reported a net loss of approximately SGD 1.09 million for the fiscal year ending December 31, 2024, a decline of SGD 2.94 million or 169.3% compared to a net profit of SGD 1.74 million in 2023[11]. - Revenue decreased by approximately SGD 4.94 million, from SGD 9.91 million in 2023 to SGD 4.96 million in 2024, representing a decline of 49.9%[11]. - The group reported a net loss of SGD 1,204,000 for the year ended December 31, 2024, compared to a profit of SGD 1,737,000 in 2023, indicating a significant decline in performance[14]. - The company recorded a pre-tax loss of SGD 1.09 million in 2024, compared to a profit of SGD 2.41 million in 2023[12]. - Total comprehensive loss attributable to owners of the company amounted to SGD 2,060,000, contrasting with a total comprehensive income of SGD 1,534,000 in the previous year[14]. - The group reported a pre-tax loss of SGD 1,089,000 for the year ended December 31, 2024, compared to a profit of SGD 2,414,000 in 2023, indicating a significant decline in performance[21]. - Total revenue for the year ended December 31, 2024, was SGD 4,964,000, a decrease of 50% from SGD 9,906,000 in 2023[141]. Assets and Liabilities - Total assets increased to SGD 33.08 million in 2024 from SGD 31.60 million in 2023[10]. - Total liabilities rose to SGD 12.65 million in 2024, up from SGD 9.11 million in 2023[10]. - The group's total liabilities rose from SGD 6,650,000 in 2023 to SGD 9,980,000 in 2024, indicating a growing financial obligation[16]. - The net asset value decreased from SGD 22,487,000 in 2023 to SGD 20,427,000 in 2024, reflecting a decline in overall equity[17]. - The company’s current liabilities totaled SGD 6,112,000 in 2024, slightly down from SGD 6,219,000 in 2023, showing a minor improvement in short-term financial obligations[16]. Cash Flow and Investments - Operating cash flow before changes in working capital was SGD 83,000, a drastic decrease from SGD 3,965,000 in the previous year[21]. - Net cash used in investing activities amounted to SGD 10,192,000, a sharp decline from net cash generated of SGD 2,347,000 in 2023[22]. - The group experienced a net decrease in cash and cash equivalents of SGD 9,296,000, contrasting with an increase of SGD 6,934,000 in the prior year[22]. - Cash and cash equivalents at the end of the period stood at SGD 5,314,000, down from SGD 14,605,000 at the beginning of the year[22]. - The group’s financing activities generated a net cash inflow of SGD 2,606,000, a significant increase from SGD 831,000 in 2023[22]. Employee Costs and Remuneration - Employee costs were reduced by approximately SGD 1 million or 21.1%, from SGD 4.75 million in 2023 to SGD 3.75 million in 2024, due to a decrease in headcount from 30 to 27[11]. - The number of directors increased to 11 from 10, with total director remuneration recorded at SGD 1,446,000, down 26.0% from SGD 1,954,000[153]. - For the fiscal year ending December 31, 2024, the total remuneration for directors and senior executives amounted to SGD 1,446,000, a decrease from SGD 1,954,000 in the previous year[160]. Revenue Sources - The investment management segment generated revenue of SGD 541,000, down from SGD 798,000 in the previous year, representing a decline of 32.3%[140]. - Fund management fees fell to SGD 4,017,000, down 27.2% from SGD 5,521,000[146]. - Acquisition and project management fees dropped significantly to SGD 371,000 from SGD 3,550,000, a decrease of 89.5%[146]. - Revenue from Singapore was SGD 4,310,000 in 2024, down from SGD 9,254,000 in 2023, indicating a decline of 53.5%[141]. Impairment and Losses - The company recognized impairment losses of approximately SGD 0.37 million related to transitional loans in 2024[11]. - The specific provision for financial asset impairment is SGD 5,085,000, reflecting uncertainties related to the recovery actions against iProsperity Group[127]. - The company recorded a fair value loss through profit or loss of SGD 945,000 for the year[139]. Taxation - The income tax expense for the fiscal year ending December 31, 2024, was SGD 115,000, significantly lower than SGD 677,000 for the previous year[165]. - The effective tax rate for the group was calculated at 10.6% for the fiscal year ending December 31, 2024, compared to 28.1% for the previous year[165]. Loans and Receivables - The company provided a transitional loan of SGD 1,550,000 to ZACD Mount Emily Residential Development Fund for a residential redevelopment project in Singapore[196]. - The company provided a transition loan to ZACD (Development4) Ltd. with a significant portion expected to be repaid following a settlement received in September 2021[195]. - The company's trade receivables that are neither overdue nor impaired amounted to SGD 1,168,000 in 2024, up from SGD 476,000 in 2023[180]. Fair Value Measurements - The fair value of financial derivatives is measured using the Black-Scholes model, with inputs including volatility and risk-free rates[128]. - The group uses observable inputs for fair value measurements whenever possible, minimizing the use of unobservable inputs[44]. - Fair value measurements are based on orderly transactions in the principal or most advantageous market[40]. Regulatory and Compliance - The company has not adopted any new standards that are issued but not yet effective, indicating a cautious approach to regulatory changes[29]. - The group assesses control over subsidiaries based on voting rights and other relevant factors, re-evaluating control if any of the three control elements change[32].

zacd ZACD GROUP LTD. 杰地集團有限公司* (於新加坡註冊成立的有限公司) 股份代號：8313 | --- | --- | --- | --- | --- | --- | |-------|-------|-------|-------|-------|-------------| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ● | | | | | | | | | | | | | | | O | | ● | | 中 期 報 告 | * 僮供議別 香港聯合交易所有限公司（「聯交所」）GEM特色 GEM乃為較其他於聯交所上市的公司帶有較高投資風險的中小型公司提供一個上市市 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，於GEM買賣的證券可能會較於主板買賣的證券 承受較大的市場波動風險，同時無法保證於GEM買賣的證券會有高流通市場。 香港交易及結算所有限公司及聯交所對本報告的內容概不負責，對其準確性或完整性 亦不發表任何聲明，並明確表示不會就因本報告 ...

Financial Performance - The group reported a net loss of SGD 1.42 million for the six months ended June 30, 2024, compared to a net profit of SGD 1.44 million for the same period in 2023, representing a decrease of approximately 198.7%[5]. - Revenue decreased by approximately SGD 3.55 million, from SGD 5.31 million in the previous period to approximately SGD 1.76 million during the review period, primarily due to the lack of project management fees from a special purpose entity of developers[5]. - Basic and diluted loss per share for the six months ended June 30, 2024, was approximately 0.07 Singapore cents, compared to earnings of 0.07 Singapore cents for the same period in 2023[5]. - Total comprehensive loss attributable to owners for the period was SGD 1,780,000, down from a total comprehensive income of SGD 1,445,000 in the previous year[8]. - The company reported a pre-tax loss of (SGD 1,249,000) for the six months ended June 30, 2024, compared to a profit of SGD 1,777,000 in the same period last year[14]. - The company reported a pre-tax loss of SGD 1,419,000 for the six months ended June 30, 2024, compared to a profit of SGD 1,438,000 in the same period of 2023[38]. Assets and Liabilities - Total assets as of June 30, 2024, were SGD 29.57 million, a decrease from SGD 31.60 million as of December 31, 2023[4]. - Total liabilities amounted to SGD 8.87 million as of June 30, 2024, compared to SGD 9.11 million as of December 31, 2023[4]. - The net asset value per share was SGD 1.03 as of June 30, 2024, down from SGD 1.12 as of December 31, 2023[4]. - Non-current assets decreased to SGD 2,698,000 as of June 30, 2024, from SGD 3,210,000 as of December 31, 2023[9]. - Current assets decreased to SGD 26,875,000 as of June 30, 2024, compared to SGD 28,386,000 as of December 31, 2023[9]. - The equity total as of June 30, 2024, was SGD 20,707,000, down from SGD 22,487,000 as of December 31, 2023[9]. Cash Flow and Investments - The company reported a net cash flow from operating activities of (SGD 879,000) for the six months ended June 30, 2024, compared to (SGD 825,000) for the same period in 2023, indicating a decline in operational cash flow[14]. - The net cash flow used in investing activities was (SGD 4,393,000) for the six months ended June 30, 2024, compared to SGD 1,505,000 in the previous year, reflecting increased investment outflows[15]. - The company experienced a significant decrease in cash and cash equivalents, with a net decrease of (SGD 5,818,000) for the period, resulting in ending cash and cash equivalents of SGD 8,775,000[15]. - The company has maintained a consistent interest income from loans, with total interest receivables amounting to SGD 501,000 as of June 30, 2024, compared to SGD 153,000 previously[54]. Employee and Operational Costs - Employee costs decreased from SGD 2.83 million in the previous period to SGD 1.98 million, a reduction of SGD 0.85 million or 30.0%, attributed to a decrease in the number of employees from 34 to 22[5]. - The company’s depreciation expense remained stable at SGD 52,000 for both periods, indicating consistent asset utilization[14]. - The company’s capitalized contract costs amortization decreased slightly to SGD 67,000 from SGD 79,000 year-over-year, reflecting changes in project management[14]. - Other expenses remained stable at SGD 67,000 during the review period, showing consistent operational costs[118]. Revenue Breakdown - For the six months ended June 30, 2024, total revenue reached SGD 1,755,000, with contributions from various segments including SGD 1,532,000 from investment management and SGD 1,755,000 from fund management[26]. - Revenue for the six months ended June 30, 2024, was SGD 1,755,000, compared to SGD 5,305,000 for the same period in 2023, representing a decrease of approximately 66.9%[33]. - Investment management fees decreased to SGD 1,640,000 in 2024 from SGD 2,215,000 in 2023, a decline of about 26%[35]. - Fund management income decreased by SGD 0.66 million or 30.1% to SGD 1.53 million, mainly due to a reduction in dividend income from a real estate fund[111]. Fair Value and Impairment - The company recorded a fair value change of equity securities investment amounting to a loss of SGD 348,000 during the period[10]. - The company incurred a fair value loss of SGD 285,000 on financial derivatives and reported corporate and unallocated expenses of SGD 1,761,000[26]. - The fair value change of equity securities investments resulted in a loss of SGD 189,000 for the six months ended June 30, 2024, compared to a gain of SGD 40,000 for the same period in 2023[41]. - The impairment provision for trade receivables decreased to SGD 219,000 as of June 30, 2024, from SGD 226,000 as of December 31, 2023[46]. Dividends and Share Capital - The group did not declare or recommend any dividends for the six months ended June 30, 2024, consistent with the previous period[5]. - The company has issued 2,000,000,000 ordinary shares, with total issued and paid-up capital remaining at SGD 29,866,000 as of both June 30, 2024, and December 31, 2023[69]. Strategic Initiatives and Market Conditions - The group is focusing on expanding its fund structures based on its current business model since it has not established new special purpose entities since 2016[110]. - Discussions are underway for launching a new healthcare fund in Australia, anticipating significant growth opportunities due to demographic trends, particularly aging population[133]. - The new leadership team, including the appointment of Mr. Chen Peiqiang as COO and Mr. Jin Zhengzhen as CFO, is expected to usher in a transformative era for the company[133].