WORLD SUPER HOLDINGS LIMITED 維亮控股有限公司 鑒於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較大的市場波動風險，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 本報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。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）之規定而提供有關維亮控股有限公司（「本公司」）的資料，本公司董事 （「董事」）願共同及個別對此負全責。各董事在作出一切合理查詢後，確認就彼等所深知及確信：(1)本報告所載資料在各重要方面 均屬準確完備，沒有誤導或欺詐成分；(2)並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導；及(3)於本報告內 表達的一切意見，均經審慎周詳的考慮後始達致，並以公平合理的基準及假設為依據。 1 維亮控股有限公司 二零二四年年報 目錄 （於開曼群島註冊成立之有限公司） 股份代號：8612 2024 年報 香港聯合交易所有限公司（「聯交所」）GE ...

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。 World Super Holdings Limited 維亮控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8612） 截至二零二四年十二月三十一日止年度之 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的 定 位，乃 為 中 小 型 公 司 提 供 一 個 上 市 的 市 場，此 等 公 司 相 比 起 其 他 在 聯 交 所 上 市 的 公 司 帶 有 較 高 投 資 風 險。有 意 投 資 的 人 士 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。 鑒 於GEM上 市 公 司 普 遍 為 中 小 型 公 司，在GEM買賣的證券可能 ...

Credit Loss Provisions - The expected credit loss provision for trade receivables is HKD 7,432,108, while the provision for other receivables is HKD 3,300,000[2]. - The expected credit loss provision for a specific customer, primarily engaged in construction services, amounts to approximately HKD 7,241,000[3]. - The customer has been unable to settle outstanding payments due to cash flow constraints from major contractors, impacting their ability to pay for machinery rental services[5]. - The company has recognized a full impairment provision for the overdue receivables as of December 31, 2023, considering the long-standing overdue status[10]. Sale Agreement Details - The sale agreement with a buyer involved a total consideration of HKD 8,300,000, with HKD 2,000,000 paid in cash at completion and the remaining HKD 6,300,000 due within one year[7]. - As of December 31, 2023, the outstanding balance owed by the buyer is HKD 3,300,000, which corresponds to the total amount disclosed in the annual report[8]. - The company believes the likelihood of recovering the outstanding balance from the buyer is low, given the lack of communication from the buyer since the end of 2023[9]. Announcement Compliance - The announcement complies with GEM listing rules and aims to provide relevant company information[12]. - Directors confirm that the information contained in the announcement is accurate and complete in all material aspects[12]. - The announcement will be published on the Hong Kong Stock Exchange website for at least seven consecutive days[12].

Financial Performance - For the six months ended June 30, 2024, the company's revenue was HKD 7,453,571, a decrease of 30% compared to HKD 10,663,824 for the same period in 2023[8]. - Gross profit for the same period was HKD 710,615, down 74% from HKD 2,743,264 in 2023[8]. - The company reported a loss of HKD 12,735,955 for the period, which is a 27% increase compared to a loss of HKD 10,037,162 in the previous year[8]. - Loss excluding gains or losses from the sale of machinery and equipment and losses from the sale of subsidiaries was HKD 12,733,960, representing a 48% increase from HKD 8,612,779 in 2023[8]. - The company reported a loss before tax of HKD 12,735,955, compared to a loss of HKD 10,568,593 in the previous year, indicating a worsening financial performance[45]. - The group recorded a net loss of approximately HKD 12.7 million for the six months ended June 30, 2024, compared to a net loss of approximately HKD 10.0 million for the same period in 2023, representing an increase of 27%[25]. - The basic and diluted loss per share for the six months ended June 30, 2024, was HKD 1.48, compared to HKD 1.16 in the same period of 2023[45]. - The company reported a pre-tax loss of HKD 10,568,593 for the six months ended June 30, 2024, compared to a pre-tax loss of HKD 10,037,162 for the same period in 2023[64]. Revenue Breakdown - Total revenue for the six months ended June 30, 2024, was HKD 7,453,571, a decrease of 30.7% compared to HKD 10,663,824 for the same period in 2023[60]. - Construction services revenue amounted to HKD 4,186,148, up 74.8% from HKD 2,394,153 in the previous year[60]. - Machine rental income decreased to HKD 2,168,419 from HKD 7,289,656, representing a decline of 70.2%[60]. - Loan interest income increased significantly to HKD 522,000 from HKD 150,000, marking a growth of 248%[60]. - The geographical revenue breakdown indicated HKD 7,260,469 from Hong Kong and HKD 193,102 from Japan[60]. Operational Challenges - The economic environment in Hong Kong and China continues to face significant challenges, impacting the company's operations[6]. - The company acknowledges the pressure on its operations due to unfavorable investment sentiment and market volatility[6]. - The management is concentrating efforts on providing a broader range of services in response to the adverse investment climate[6]. - The company expressed gratitude for the continued support from shareholders and business partners amid the challenging market conditions[6]. Cash Flow and Liquidity - The group had cash and bank balances of approximately HKD 3.3 million as of June 30, 2024, down from approximately HKD 11.1 million as of December 31, 2023, indicating a decrease of 70.3%[26]. - The net cash used in operating activities for the six months ended June 30, 2024, was HKD (6,298,803), compared to HKD (1,793,740) for the same period in 2023, indicating a significant increase in cash outflow[50]. - The total cash and cash equivalents decreased to HKD 3,333,645 as of June 30, 2024, down from HKD 5,659,959 at the end of the same period in 2023, showing a decline in liquidity[50]. - The cash and cash equivalents at the beginning of the period were HKD 11,116,565, compared to HKD 7,462,725 at the same time last year, highlighting a substantial initial cash position[50]. - The impact of foreign exchange fluctuations resulted in a decrease of HKD (83,506) in cash and cash equivalents during the period[50]. Administrative and Operating Expenses - Administrative expenses increased to approximately HKD 11.3 million for the six months ended June 30, 2024, up from approximately HKD 8.4 million for the same period in 2023, reflecting a rise of 34.5%[23]. - The company's sales and service costs decreased to approximately HKD 6.7 million for the six months ended June 30, 2024, from approximately HKD 7.9 million for the same period in 2023, primarily due to reduced depreciation of machinery and equipment[21]. - The company’s administrative expenses, sales and distribution expenses, and financing costs contributed to the overall pre-tax loss, totaling HKD 9,493,157[62]. Assets and Liabilities - Total assets less current liabilities as of June 30, 2024, were HKD 27,101,625, a significant decrease from HKD 40,129,961 as of December 31, 2023[47]. - The company's net assets as of June 30, 2024, were HKD 26,911,560, down from HKD 39,692,704 at the end of 2023[47]. - The total liabilities reached 14,560,011 as of June 30, 2024, compared to 5,094,974 as of December 31, 2023, reflecting an increase of around 186.5%[74]. - Trade payables increased to 5,253,125 as of June 30, 2024, compared to 1,055,213 as of December 31, 2023, marking a rise of about 396.5%[74]. - The company recorded accrued expenses of 6,784,916 as of June 30, 2024, up from 4,014,277 as of December 31, 2023, indicating a growth of approximately 68.5%[74]. Shareholder and Governance - The company did not declare or pay any dividends for the six months ended June 30, 2024, nor since the reporting period[69]. - The number of issued and fully paid ordinary shares remained at 864,000,000 as of June 30, 2024, unchanged from December 31, 2023[76]. - The company has adopted a code of conduct for securities trading by directors, ensuring compliance with relevant regulations[79]. - The audit committee, composed of three independent non-executive directors, has reviewed the unaudited interim results for the six months ended June 30, 2024, and found them compliant with applicable accounting standards[92].

Company Overview - World Super Holdings Limited announced its unaudited consolidated interim results for the six months ending June 30, 2024[1]. - The company is registered in the Cayman Islands and trades under stock code 8612[4]. - The company operates from its headquarters located at 34/F, AIA Tower, 183 Electric Road, North Point, Hong Kong[8]. - The board includes executive directors and independent non-executive directors, ensuring a diverse governance structure[8]. Financial Performance - Revenue for the six months ended June 30, 2024, was approximately HKD 7.45 million, a decrease of 30% compared to HKD 10.66 million for the same period in 2023[11]. - Gross profit for the same period was HKD 710,615, down 74% from HKD 2.74 million in 2023[11]. - The net loss for the six months ended June 30, 2024, was HKD 12.74 million, an increase of 27% from a loss of HKD 10.04 million in 2023[11]. - Total revenue decreased from approximately HKD 10.7 million for the six months ended June 30, 2023, to approximately HKD 7.5 million for the six months ended June 30, 2024, a decline of about 30%[23]. - The company reported a loss before tax of HKD 12,735,955, compared to a loss of HKD 10,568,593 in the previous year, indicating a deterioration in financial performance[48]. - The company reported a pre-tax loss of HKD 12,650,547 for the six months ended June 30, 2024, compared to a pre-tax loss of HKD 10,568,593 in the same period of 2023[67]. Revenue Breakdown - The construction services revenue, particularly from the Hong Kong market, was negatively impacted due to a decline in the total trading volume of the Hong Kong stock market, which fell by approximately 30%[11]. - Revenue from foundation engineering increased to approximately HKD 4.2 million, up from HKD 2.4 million in the previous year[16]. - The revenue from machinery leasing services decreased from approximately HKD 7.3 million to HKD 2.2 million due to reduced demand for the owned leasing fleet[13]. - Loan interest income from the lending business was approximately HKD 522,000, a significant increase from HKD 150,000 in the same period last year[20]. - Construction services revenue amounted to HKD 4,186,148 for the six months ended June 30, 2024, compared to HKD 2,394,153 in 2023, indicating an increase of approximately 74.7%[63]. - Machinery leasing income decreased to HKD 2,168,419 for the six months ended June 30, 2024, down from HKD 7,289,656 in 2023, reflecting a decline of approximately 70.2%[63]. Expenses and Liabilities - Administrative expenses increased to approximately HKD 11.3 million for the six months ended June 30, 2024, up from approximately HKD 8.4 million for the same period in 2023[26]. - The total liabilities increased to HKD 19,343,843 as of June 30, 2024, from HKD 10,470,082 as of December 31, 2023, indicating a rise of approximately 84.5%[50]. - The company incurred a total comprehensive expense of HKD (10,037,162) for the six months ended June 30, 2023, and HKD (12,781,144) for the same period in 2024, indicating an increase in losses[51]. Cash Flow and Assets - Cash and bank balances decreased to approximately HKD 3.3 million as of June 30, 2024, down from approximately HKD 11.1 million as of December 31, 2023[29]. - The net cash used in operating activities for the six months ended June 30, 2024, was HKD (6,298,803), compared to HKD (1,793,740) for the same period in 2023, indicating a significant increase in cash outflow[53]. - As of June 30, 2024, the total assets decreased to HKD 27,101,625 from HKD 40,129,961 as of December 31, 2023, representing a decline of approximately 32.5%[50]. Corporate Governance - The announcement complies with the GEM Listing Rules, ensuring the accuracy and completeness of the information provided[3]. - The board of directors collectively and individually accepts full responsibility for the accuracy of the announcement[3]. - The company is committed to high standards of corporate governance and has adhered to the GEM Listing Rules during the reporting period[94]. - The audit committee, composed of three independent non-executive directors, has reviewed the unaudited interim results for the six months ending June 30, 2024, ensuring compliance with applicable accounting standards[95]. Risk Management - The company emphasizes the potential risks associated with investing in GEM-listed companies, which are generally smaller and may have higher volatility[5]. - The company faced operational, credit, and market risks, with management actively monitoring and managing these risks[32][34][35]. - The company faced risks related to a concentrated customer base, which could adversely affect operations and financial performance if major customers experience losses[45]. Employee and Shareholder Information - Total employee costs for the six months ended June 30, 2024, were approximately HKD 6.0 million, an increase from HKD 5.5 million in the same period of 2023[40]. - The company employed 15 full-time employees and 2 part-time employees as of June 30, 2024, compared to 13 full-time and 2 part-time employees in the previous year[40]. - The basic loss per share attributable to the company's owners for the six months ended June 30, 2024, was HKD (1.48), compared to HKD (1.16) for the same period in 2023, reflecting an increase in loss[73]. - The total number of issued ordinary shares remained at 864,000,000 for both June 30, 2024, and December 31, 2023[79].

WORLD SUPER HOLDINGS LIMITED 維亮控股有限公司 （於開曼群島註冊成立之有限公司） 股份代號：8612 年 報 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人 士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。 鑒於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較大的市場波動風險，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 本報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。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）之規定而提供有關維亮控股有限公司（「本公司」）的資料，本公司董事 （「董事」）願共同及個別對此負全責。各董事在作出一切合理查詢後，確認就彼等所深知及確信：(1)本報告所載資料在各重要方面 均屬準確完備，沒有誤導或欺詐成分；(2)並無遺漏任 ...

Financial Performance - For the fiscal year ending December 31, 2023, the company reported revenue of HKD 23,088,446, an increase of 41.2% compared to HKD 16,341,937 in 2022[5] - The cost of sales and services rose to HKD 19,486,560, up 73.4% from HKD 11,260,602 in the previous year, resulting in a gross profit of HKD 3,601,886, down 29.1% from HKD 5,081,335[5] - The company recorded a loss before tax of HKD 38,887,071, slightly higher than the loss of HKD 37,594,725 in 2022, indicating a year-over-year increase of 3.4%[5] - The net loss attributable to owners for the year was HKD 36,727,040, compared to a loss of HKD 33,228,690 in 2022, reflecting an increase of 15.0%[6] - Basic and diluted loss per share from continuing and discontinued operations was HKD 4.25, compared to HKD 3.92 in the previous year, representing a 8.4% increase[6] - The total comprehensive loss for the year was HKD 36,727,040, compared to a loss of HKD 33,515,440 in the previous year[12] - The group reported a pre-tax loss of HKD 38,887,071 for the year ended December 31, 2023, compared to a pre-tax loss of HKD 37,881,475 in 2022[28] - The group's net loss for the year ended December 31, 2023, increased to approximately HKD 36.7 million from approximately HKD 33.2 million in 2022, primarily due to increased losses from the sale of machinery and equipment and higher administrative expenses[68] Assets and Liabilities - Total assets increased to HKD 78,579,775 in 2023 from HKD 40,129,961 in 2022, marking a significant growth of 95.5%[8] - Current liabilities surged to HKD 23,519,199, up from HKD 10,470,082 in 2022, indicating a 125.0% increase[8] - The company's net asset value decreased from HKD 76,419,744 in 2022 to HKD 39,692,704 in 2023, representing a decline of approximately 48.0%[10] - Total assets as of December 31, 2023, amounted to HKD 50,600,043, a decrease from HKD 102,098,974 in the previous year[32] - Total liabilities as of December 31, 2023, were HKD (10,907,339), compared to HKD (25,679,230) in the previous year, indicating a significant reduction[32] - Total liabilities increased from HKD 2,812,841 in 2022 to HKD 5,094,974 in 2023, representing an increase of approximately 81%[52] Revenue Streams - The group's revenue from continuing operations for the year ended December 31, 2023, was HKD 23,088,446, an increase from HKD 16,341,937 in 2022, representing a growth of approximately 41.3%[26] - Machine rental income decreased to HKD 9,910,419 in 2023 from HKD 15,979,747 in 2022, reflecting a decline of about 38.8%[26] - The total sales revenue from the sale of machinery, tools, and parts increased significantly to HKD 3,981,456 in 2023 from HKD 35,500 in 2022[26] - Construction services revenue amounted to HKD 7,964,271 in 2023, with no revenue reported in 2022, indicating a new revenue stream for the group[26] - The group's loan business generated revenue of HKD 420,000 in 2023, marking a new income source[26] - The group's transportation and other services revenue increased to HKD 812,300 in 2023 from HKD 326,690 in 2022, reflecting a growth of approximately 148.5%[26] Management and Strategy - The company has plans for market expansion and new product development, although specific details were not disclosed in the earnings call[5] - The company is actively exploring strategic partnerships and potential acquisitions to enhance its market position and operational capabilities[5] - Management anticipates challenges in the upcoming fiscal year due to global economic uncertainties, projecting a decline in global economic growth from 3.5% in 2022 to 3.0% in 2023 and 2024[55] - The company plans to adopt a cautious approach to manage business operations and financial resources during challenging times[55] - The company remains optimistic about the construction market outlook despite uncertainties in public and private sector projects in Hong Kong[56] Financial Reporting and Compliance - The company has adopted new Hong Kong Financial Reporting Standards, which may impact its financial reporting and disclosures going forward[19] - The group expects that the application of new Hong Kong Financial Reporting Standards will not have a significant impact on its consolidated financial statements in the foreseeable future[23] - The audit committee has reviewed the financial performance for the year ending December 31, 2023, confirming compliance with applicable accounting policies and regulations[99] - The announcement complies with GEM listing rules and aims to provide relevant information about the company[105] - The board of directors confirms the accuracy and completeness of the information provided in the announcement[105] Employee and Management Compensation - The total compensation for key management personnel increased from HKD 3,435,246 in 2022 to HKD 5,115,100 in 2023, an increase of approximately 49%[54] - The total employee cost for the year ended December 31, 2023, was approximately HKD 10.6 million, compared to approximately HKD 14.8 million for the year ended December 31, 2022[84] Dividends and Share Capital - The company did not recommend any dividend payments for the fiscal year ended December 31, 2023, consistent with the previous year[41] - The board does not recommend the payment of any final dividend for the year ended December 31, 2023[87] - The company has not established a dividend policy and will consider various factors before declaring any future dividends[94] Other Information - The company has been involved in providing rental services for construction machinery primarily in Hong Kong and Macau, indicating a focus on the construction sector[15] - The company plans to expand its market presence and enhance its service offerings, including the provision of construction engineering and related services[15] - The company is preparing for the implementation of changes in long-term service payment regulations effective May 1, 2025, which may affect its financial obligations[20] - There have been no significant post-balance sheet events after December 31, 2023[100] - The company has not engaged in any purchase, sale, or redemption of its listed securities during the year and up to the announcement date[101] - The annual performance announcement will be published on the Hong Kong Stock Exchange website and the company's website[104] - The annual report for the year ending December 31, 2023, will be sent to shareholders and available for viewing on the relevant websites[104]

WORLD SUPER HOLDINGS LIMITED 維亮控股有限公司 （於開曼群島註冊成立之有限公司） 股份代號：8612 2023 第三季度報告 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人 士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。 鑒於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較大的市場波動風險，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 本報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。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）之規定而提供有關維亮控股有限公司（「本公司」）的資料，本公司董事 （「董事」）願共同及個別對此負全責。各董事在作出一切合理查詢後，確認就彼等所深知及確信：(1)本報告所載資料在各重要方面 均屬準確完備，沒有誤導或欺詐成分； ...

香港交易及結算所有限公司及香港聯合交易所有限公司（「聯交所」）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。 World Super Holdings Limited 維亮控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8612） 截 至 二 零 二 三 年 九 月 三 十 日 止 九 個 月 之 第 三 季 度 業 績 公 告 維亮控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及其附 屬公司截至二零二三年九月三十日止九個月之未經審核簡明綜合財務業績。 本公告載有本公司之二零二三年第三季度報告（「二零二三年第三季度報告」）全 文，並符合聯交所GEM證券上市規則（「GEM上市規則」）中有關第三季度業績初 步公告附載資料之相關規定。二零二三年第三季度報告將於二零二三年十一 月十三日在聯交所網站www.hkexnews.hk及本公司網站www.worldsuperhk.com可供 閱覽，而二零二三年第三季度報告之印刷版本將於適當時候寄發予本公司股 東。 承董事會命 ...

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。 World Super Holdings Limited 維亮控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8612） 有 關 截 至 二 零 二 二 年 十 二 月 三 十 一 日 止 年 度 的 年 報 的 補 充 公 告 茲提述維亮控股有限公司（「本公司」）截至二零二二年十二月三十一日止年度 的年報（「二零二二年年報」）。除另有所指外，本補充公告所使用之詞彙與二零 二二年年報所界定者具有相同涵義。 有關所得款項用途的補充資料 除二零二二年年報「所得款項用途」一節所披露的資料外，本公司董事會（「董 事會」）謹此根據香港聯合交易所有限公司GEM證券上市規則第18.32(8)條及第 18.32A條，就 於 二 零 二 一 年 十 二 月 十 日 完 成 配 售100,000,000股 本 公 司 股 份（「股 份」）（「二零二一年配售事項」）及於二零二二年三月二十一日完成配售44,000,0 ...