| 時間：2020年12月21日 17:00:35 中財網 |
原標題:天任集團:2020年中期報告
2020
INTERIM REPORT
中期報告
2020
INTERIM REPORT
中期報告
Contents
目錄
Definitions
2
釋義
Corporate Information
4
公司資料
Management Discussion and Analysis
7
管理層討論及分析
Other Information
14
其他資料
Condensed Consolidated Statement of Profit or Loss
18 and Other Comprehensive Income
簡明綜合損益及其他全面收益表
Condensed Consolidated Statement of Financial Position
19
簡明綜合財務狀況表
Condensed Consolidated Statement of Changes in Equity
21
簡明綜合權益變動表
Condensed Consolidated Statement of Cash Flows
23
簡明綜合現金流量表
Notes to the Condensed Consolidated Financial Statements
24
簡明綜合財務報表附註
In this interim report, unless the context otherwise requires, the following 於本中期報告內，除非文義另有所指外，否
expressions shall have the following meanings: 則下列詞彙具有以下涵義：
「Audit Committee」
the audit committee of the Board
「審核委員會」
董事會審核委員會
「Board of Directors」 or 「Board」
the board of Directors
「董事會」
董事會
「BVI「
British Virgin Islands
「英屬處女群島」
英屬處女群島
「CEO」
the chief executive officer of the Company
「行政總裁」
本公司行政總裁
「Company」
Skymission Group Holdings Limited (天任集團控股有限公司), a company incorporated in
the Cayman Islands as an exempted company with limited liability on 31 May 2019 under
the Companies Law of the Cayman Islands
「本公司」天任集團控股有限公司，一間根據開曼群島公司法於二零一九年五月三十一日在開
曼群島註冊成立為獲豁免有限公司
「Director(s)」
the director(s) of the Company
「董事」
本公司董事
「ESG」 Environmental, Social and Governance
「ESG」環境、社會及管治
「Group」, 「we」 or 「us」
the Company and its subsidiaries
「本集團」或「我們」
本公司及其附屬公司
「HK$」 or 「Hong Kong dollar(s)」
Hong Kong dollar(s) and cent(s), respectively, the lawful currency of Hong Kong
and 「cent(s)」
「港元」及「港仙」分別為香港法定貨幣港元及港仙
「Listing」
the listing of the Shares on the Stock Exchange by way of placing and public offer on 29
September 2020
「上市」
股份以配售及公開發售的方式於二零二零年九月二十九日在聯交所上市
「Listing Rules」
the Rules Governing the Listing of Securities on the Stock Exchange, as amended,
supplemented or otherwise modified from time to time
「上市規則」
聯交所證券上市規則（經不時修訂、補充或以其他方式修改）
「Model Code」
the 「Model Code for Securities Transactions by Directors of Listed Issuers」 set out in
Appendix 10 to the Listing Rules
「標準守則」
上市規則附錄十所載「上市發行人董事進行證券交易的標準守則」
「Period」 the six months ended 30 September 2020
「本期間」截至二零二零年九月三十日止六個月
「Prospectus「 the prospectus of the Company dated 15 September 2020
「招股章程」本公司日期為二零二零年九月十五日的招股章程
「SFO」 the Securities and Futures Ordinance (Chapter 571 of the Laws of Hong Kong), as amended,
supplemented or otherwise modified from time to time
「證券及期貨條例」香港法例第571章證券及期貨條例，經不時修訂、補充或以其他方式修改
「Share(s)」 the ordinary share(s) of HK$0.01 each in the share capital of the Company
「股份」本公司股本中每股面值0.01港元的普通股
「Shareholder(s)」 the holder(s) of the Shares
「股東」股份持有人
「Sky Mission」 Sky Mission Group Limited (天任控股有限公司), a company incorporated in the BVI with
limited liability on 12 February 2019 and wholly owned by Mr. Leung Yam Cheung
「天任」天任控股有限公司，一間於二零一九年二月十二日在英屬處女群島註冊成立的有限
公司，並由梁任祥先生全資擁有
「Stock Exchange」 The Stock Exchange of Hong Kong Limited
「聯交所」香港聯合交易所有限公司
「%」 per cent.
「%」百分比
BOARD OF DIRECTORS
Executive Directors
Mr. Leung Yam Cheung (Chairman)
Mr. Cheung Kit Hung (CEO)
Mr. Leung Wing Hoi
Mr. Leung Wing Chun
Non-executive Director
Mr. Yau Sheung Hang
Independent Non-executive Directors
Mr. Ng Lin Fung
Mr. Lam Kwong Siu
Mr. Chu Hau Lim
Mr. Leung Ka Ho Raymond
BOARD COMMITTEES
Audit Committee
Mr. Chu Hau Lim (Chairman)
Mr. Ng Lin Fung
Mr. Lam Kwong Siu
Remuneration Committee
Mr. Ng Lin Fung (Chairman)
Mr. Leung Yam Cheung
Mr. Cheung Kit Hung
Mr. Lam Kwong Siu
Mr. Chu Hau Lim
Mr. Leung Ka Ho Raymond
Nomination Committee
Mr. Lam Kwong Siu (Chairman)
Mr. Leung Yam Cheung
Mr. Cheung Kit Hung
Mr. Ng Lin Fung
Mr. Chu Hau Lim
董事會
執行董事
梁任祥先生（主席）
張傑鴻先生（行政總裁）
梁榮海先生
梁榮進先生
非執行董事
丘尚衡先生
獨立非執行董事
吳連烽先生
林廣兆先生
朱孝廉先生
梁家浩先生
董事委員會
審核委員會
朱孝廉先生（主席）
吳連烽先生
林廣兆先生
薪酬委員會
吳連烽先生（主席）
梁任祥先生
張傑鴻先生
林廣兆先生
朱孝廉先生
梁家浩先生
提名委員會
林廣兆先生（主席）
梁任祥先生
張傑鴻先生
吳連烽先生
朱孝廉先生
Compliance Committee
Mr. Cheung Kit Hung (Chairman)
Mr. Leung Wing Chun
Mr. Chu Hau Lim
Mr. Hui Siu Wing
Mr. Lau Chi Shing Tommy
ESG Committee
Mr. Lau Chi Shing Tommy (Chairman)
Mr. Leung Wing Hoi
Mr. Ng Kam Tong
Mr. Chung Chi Ming
Mr. Cheung Pui Wah
COMPANY SECRETARY
Ms. Teh Lai Ching
AUTHORISED REPRESENTATIVES
Ms. Teh Lai Ching
Mr. Cheung Kit Hung
REGISTERED OFFICE IN THE CAYMAN ISLANDS
Cricket Square, Hutchins Drive
PO Box 2681
Grand Cayman, KY1-1111
Cayman Islands
HEADQUARTER AND PRINCIPAL PLACE OF BUSINESS
IN HONG KONG
Room 1101, Yuen Long Centre
55 Sau Fu Street
Yuen Long, New Territories
Hong Kong
COMPLIANCE ADVISER
Alliance Capital Partners Limited
Room 1502–1503A, Wing On House
71 Des Voeux Road Central
Central
Hong Kong
合規委員會
張傑鴻先生（主席）
梁榮進先生
朱孝廉先生
許少榮先生
劉志成先生
ESG委員會
劉志成先生（主席）
梁榮海先生
吳甘棠先生
鍾智明先生
張沛華先生
公司秘書
鄭麗晶女士
授權代表
鄭麗晶女士
張傑鴻先生
開曼群島註冊辦事處
Cricket Square, Hutchins Drive
PO Box 2681
Grand Cayman, KY1-1111
Cayman Islands
香港總部及主要營業地點
香港
新界元朗
壽富街55號
元朗中心1101室
合規顧問
同人融資有限公司
香港中環
德輔道中71號
永安集團大廈1502–1503A室
LEGAL ADVISER AS TO CAYMAN ISLANDS LAW
Conyers Dill & Pearman
Cayman Islands attorneys-at-law
PO Box 2681
Grand Cayman
KY1-1111
Cayman Islands
AUDITOR
Mazars CPA Limited
Certified Public Accountants, Hong Kong
42nd Floor, Central Plaza
18 Harbour Road
Wanchai
Hong Kong
PRINCIPAL BANKER
Bank of China (Hong Kong) Limited
1 Garden Road
Hong Kong
PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE IN THE
CAYMAN ISLANDS
Conyers Trust Company (Cayman) Limited
Cricket Square, Hutchins Drive
PO Box 2681
Grand Cayman, KY1-1111
Cayman Islands
HONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICE
Tricor Investor Services Limited
Level 54, Hopewell Centre
183 Queen’s Road East
Hong Kong
STOCK CODE
WEBSITE
www.skymission.group
有關開曼群島法律的法律顧問
Conyers Dill & Pearman
開曼群島律師
PO Box 2681
Grand Cayman
KY1-1111
Cayman Islands
核數師
中審眾環（香港）會計師事務所有限公司
香港執業會計師
香港灣仔
港灣道18號
中環廣場42樓
主要往來銀行
中國銀行（香港）有限公司
香港
花園道1號
開曼群島股份過戶登記總處
Conyers Trust Company (Cayman) Limited
Cricket Square, Hutchins Drive
PO Box 2681
Grand Cayman, KY1-1111
Cayman Islands
香港股份過戶登記分處
卓佳證券登記有限公司
香港
皇后大道東183號
合和中心54樓
股份代號
1429
網站
www.skymission.group
BUSINESS OVERVIEW AND FUTURE PROSPECT
The Group is an established formwork works subcontractor in Hong Kong with an
operating history of over 20 years. During the six months ended 30 September
2020 and up to the date of this report, the Group has been providing traditional
formwork works services to its customers by using timber and plywood and
system formwork works services using aluminum formwork.
During the six months ended 30 September 2020, the Group secured nine new
contracts with total original contract value of approximately HK$526.3 million,
representing an increase of approximately 110.5% compared to the six months
ended 30 September 2019 of approximately HK$250.0 million. Seven of these
projects started contributing revenue to the Group during the six months ended
30 September 2020, out of which one of the projects was completed. As at 30
September 2020, the Group has a total of 19 projects on hand with the estimated
total outstanding contract value of approximately HK$687.8 million, representing
an increase of approximately 81.8% as compared with the estimated total
outstanding contract value of approximately HK$378.4 million as at 31 March
2020. With the projects on hand, it is expected that the performance of the
subcontract works will remain steady for the coming years.
Looking ahead, as an established formwork works subcontractor in Hong Kong,
the Group will continue to explore new business opportunities in order to further
diversify and broaden revenue sources of the Group from various customers
and maximise profits and returns for the Group and enhance the Company’s
shareholders』 value. The Group will strengthen its market capabilities by further
enhancing its financial position for the purpose of securing additional and largescale
formworks projects and expanding its capability to offer system formwork
works services, increasing its stock of metal scaffold equipment and related parts
and further strengthening its manpower to cope with its business development.
The Group is confident that its business will continue to operate in a stable way.
業務概覽及未來前景
本集團為香港一間具良好聲譽的模板工程
分包商，擁有逾
20年的經營歷史。於截至
二零二零年九月三十日止六個月及直至本
報告日期，本集團一直透過使用木材及夾板
向客戶提供傳統模板工程服務及透過使用
鋁板提供系統模板工程服務。
於截至二零二零年九月三十日止六個月，
本集團獲得九份新合約，原合約價值總額
為約526.3百萬港元，較截至二零一九年九
月三十日止六個月約250.0百萬港元增加約
110.5%。七個該等項目於截至二零二零年
九月三十日止六個月開始向本集團貢獻收
入，其中一個項目已完工。於二零二零年九
月三十日，本集團手頭合共有
19個項目，
估計未完成合約價值總額為約687.8百萬港
元，較於二零二零年三月三十一日的估計未
完成合約價值總額約378.4百萬港元增加約
81.8%。憑藉手頭項目，預期分包工程的表
現將於未來數年維持穩定。
展望未來，作為香港一間具良好聲譽的模板
工程分包商，本集團將繼續與眾多客戶探索
新商機以進一步多元化及拓寬本集團的收
入來源及擴大本集團的溢利及回報並提升
本公司股東的價值。本集團將藉由進一步提
升其財務狀況以確保獲得更多的大型模板
工程項目來鞏固其市場能力並擴大提供系
統模板工程服務的能力、增加金屬通架設備
及相關零件庫存及進一步加強人力以應對
業務發展。本集團對業務將繼續穩定運營充
滿信心。
FINANCIAL REVIEW 財務回顧
Revenue 收入
For the six months ended 30 September 2020, the Group recorded revenue of 截至二零二零年九月三十日止六個月，本集
approximately HK$229.4 million, representing an increase of 98.4% comparing 團錄得收入約229.4百萬港元，較截至二零
with that of approximately HK$115.6 million for the six months ended 30 一九年九月三十日止六個月的約115.6百萬
September 2019. The increase is mainly attributable to an increase in revenue 港元增加98.4%。增加乃主要由於來自項目
recognised from Project TMB-70, Project TMB-75, Project TMB-87, Project TMB-TMB-70、項目
TMB-75、項目
TMB-87、項目
90 and Project TMB-100, in aggregate of approximately HK$115.8 million. Set out TMB-90及項目TMB-100確認的收入（合共約
below is the revenue breakdown of the Group derived from public sector projects 115.8百萬港元）增加所致。下文載列本集團
and private sector projects for the six months ended 30 September 2020 and the 截至二零二零年九月三十日止六個月及截
six months ended 30 September 2019: 至二零一九年九月三十日止六個月來自公
營部門項目及私營部門項目的收入明細：
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
No. of Percentage of No. of Percentage of
projects Revenue revenue projects Revenue revenue
佔收入佔收入
項目數量收入百分比項目數量收入百分比
HK$』000 (%) HK$』000 (%)
千港元
(%)千港元
(%)
Public sector projects公營部門項目
12 121,893 53.1
12 107,533 46.9
12 70,895 61.3
Private sector projects私營部門項目
14 44,732 38.7
Total總計
24 229,426 100
26 115,627 100
Gross profits and gross profit margin
The Group’s gross profit increased by approximately HK$20.2 million or 125.6%
from approximately HK$16.0 million for the six months ended 30 September 2019
to approximately HK$36.2 million for the six months ended 30 September 2020.
The increase in gross profit was mainly resulted from the increase in revenue
recognised from Project TMB-70, Project TMB-75, Project TMB-87, Project TMB-90,
Project TMB-100.
The Group’s gross profit margin slightly increased from approximately 13.9%
for the six months ended 30 September 2019 to approximately 15.8% for the six
months ended 30 September 2020.
毛利及毛利率
本集團的毛利由截至二零一九年九月三十
日止六個月的約16.0百萬港元增加約20.2百
萬港元或
125.6%至截至二零二零年九月三十
日止六個月的約36.2百萬港元。毛利增加乃
主要由於來自項目TMB-70、項目
TMB-75、
項目TMB-87、項目
TMB-90及項目TMB-100確
認的收入增加所致。
本集團的毛利率由截至二零一九年九月三十
日止六個月的約13.9%略微增加至截至二零
二零年九月三十日止六個月的約15.8%。
Other income
The Group’s other income mainly comprised of subsidy income, gross rental from
lease of metal scaffold equipment and related parts and other miscellaneous
income. Other income increased by approximately HK$0.6 million from
approximately HK$0.2 million for the six months ended 30 September 2019 to
approximately HK$0.8 million for the six months ended 30 September 2020,
representing an increase of approximately 294.4%. The increase was mainly
attributable to the receipt of subsidy from the 「Employment Support Scheme」
and 「Anti-epidemic Fund」 launched by the government to provide time-limited
financial support to employers to retain their employees who will otherwise be
made redundant.
Administrative and other operating expenses
The Group’s administrative expenses and other operating expenses increased
from approximately HK$3.6 million for the six months ended 30 September
2019 to approximately HK$6.1 million for the six months ended 30 September
2020, representing an increase of approximately 67.3%. The increase was
mainly attributable to an increase in the staff cost during the six months ended
30 September 2020 mainly due to an increase in number of administrative and
operating staff and an increase in salary and remuneration to its Directors and
staff.
Finance costs
The Group’s finance costs increased from approximately HK$21,000 for the six
months ended 30 September 2019 to approximately HK$0.2 million for the six
months ended 30 September 2020 which was mainly attributable to an increase
in interest on interest-bearing borrowings to finance the Group’s working capital
during the six months ended 30 September 2020.
Income tax expenses
The Group’s income tax expenses increased from approximately HK$2.1 million
for the six months ended 30 September 2019 to approximately HK$5.1 million
for the six months ended 30 September 2020, representing an increase of
approximately HK$3.0 million or 144.1%. The increase was mainly attributable to
an increase in assessable profits of the Group during the six months ended 30
September 2020.
其他收益
本集團的其他收益主要包括補貼收入、租賃
金屬通架設備及相關零件之總租金及其他
雜項收入。其他收益由截至二零一九年九月
三十日止六個月的約0.2百萬港元增加約0.6
百萬港元至截至二零二零年九月三十日止六
個月的約
0.8百萬港元，增幅為約
294.4%。
增加乃主要由於收到政府推出的「保就業計
劃」及「抗疫基金」所提供的補貼，以向僱主
提供有時限的財政支援，協助彼等挽留原先
會被遣散的員工所致。
行政及其他經營開支
本集團的行政開支及其他經營開支由截至
二零一九年九月三十日止六個月的約3.6百
萬港元增至截至二零二零年九月三十日止
六個月的約
6.1百萬港元，增幅為約
67.3%。
增加乃主要由於員工成本於截至二零二零
年九月三十日止六個月增加，而員工成本增
加乃主要由於行政及運營員工人數增加以
及董事及員工之薪金及薪酬增加所致。
財務成本
本集團的財務成本由截至二零一九年九月
三十日止六個月的約21,000港元增至截至二
零二零年九月三十日止六個月的約0.2百萬
港元，乃主要由於截至二零二零年九月三十
日止六個月為本集團營運資金提供資金之
計息借款之利息增加所致。
所得稅開支
本集團的所得稅開支由截至二零一九年九月
三十日止六個月的約2.1百萬港元增至截至
二零二零年九月三十日止六個月的約5.1百
萬港元，增幅為約
3.0百萬港元或144.1%。
增加乃主要由於本集團於截至二零二零年
九月三十日止六個月的應課稅溢利增加所致。
Profit and total comprehensive income for the Period attributable to
owners of the Company
As a result of the foregoing, profit attributable to owners of the Company
increased by approximately HK$18.0 million or nine times from approximately
HK$2.0 million for the six months ended 30 September 2019 compared to
approximately HK$20.0 million for the six months ended 30 September 2020.
INTERIM DIVIDEND
The Board did not declare the payment of interim dividend for the six months
ended 30 September 2020.
LIQUIDITY AND FINANCIAL RESOURCES
The Group principally finances its operations from its business operations,
interest-bearing borrowings and equity contribution from its shareholders.
As at 30 September 2020, the Group had net current assets of approximately
HK$285.5 million (31 March 2020: HK$157.3 million) and cash and bank balances
of approximately HK$74.5 million (31 March 2020: HK$43.9 million).
As at 30 September 2020, the Group’s total equity attributable to owners of
the Company amounted to approximately HK$290.8 million (31 March 2020:
HK$163.7 million), and the Group’s total interest-bearing borrowings and lease
liabilities amounted to approximately HK$11.7 million which are denominated in
Hong Kong dollars (31 March 2020: HK$16.7 million).
The Directors have confirmed that the Group will have sufficient financial
resources to meet its obligations as they fall due for at least the next twelve
months from the end of 30 September 2020 and accordingly, our condensed
consolidated financial statements have been prepared on a going concern basis.
CAPITAL STRUCTURE
On 29 September 2020 (the 「Listing Date」), the Group’s shares were successfully
listed on the Main Board of the Stock Exchange. There has been no change in
the capital structure of the Group since then. The share capital of the Group only
comprised of ordinary shares.
本公司擁有人應佔期內溢利及全面收入
總額
由於前文所述，本公司擁有人應佔溢利由截
至二零一九年九月三十日止六個月的約2.0
百萬港元增加約18.0百萬港元或九倍至截至
二零二零年九月三十日止六個月的約20.0百
萬港元。
中期股息
董事會不宣派截至二零二零年九月三十日
止六個月的中期股息。
流動資金及財務資源
本集團主要自業務營運、計息借款及股東股
權注資為其營運提供資金。於二零二零年
九月三十日，本集團的流動資產淨值為約
285.5百萬港元（二零二零年三月三十一日：
157.3百萬港元）以及現金及銀行結餘為約
74.5百萬港元（二零二零年三月三十一日：
43.9百萬港元）。
於二零二零年九月三十日，本公司擁有人應
佔本集團總權益為約290.8百萬港元（二零
二零年三月三十一日：
163.7百萬港元）及本
集團以港元計值的總計息借款及租賃負債為
約11.7百萬港元（二零二零年三月三十一日：
16.7百萬港元）。
董事已確認，本集團將有充足財務資源滿足
其自二零二零年九月三十日起計至少未來
十二個月到期應付之責任，故簡明綜合財務
報表已按持續基準編製。
資本架構
於二零二零年九月二十九日（「上市日期」），
本集團股份成功於聯交所主板上市。自此，
本集團的資本架構並無變動。本集團的股本
僅包括普通股。
GEARING RATIO
As at 30 September 2020, the gearing ratio (calculated on the basis of total debts
divided by total equity of the Group) was approximately 3.3% (31 March 2020:
9.3%).
CAPITAL COMMITMENTS
The Group had no significant capital commitments as at 30 September 2020 (31
March 2020: Nil).
CONTINGENT LIABILITIES
The Group did not have any material contingent liabilities as at 30 September
2020 (31 March 2020: Nil).
CHARGE ON GROUP ASSETS
The Group had no charges on assets as at 30 September 2020 (31 March 2020:
Nil).
FOREIGN CURRENCY RISK
The Company does not have significant exposure on foreign currency risk as most
of the monetary assets and liabilities are denominated in Hong Kong dollars.
The management will consider suitable hedging instruments against significant
currency exposure should the need arises.
TREASURY POLICY
The Group continues to follow a prudent policy in managing the Group’s cash
and maintaining a strong and healthy liquidity to ensure that the Group is well
placed to take advantage of any future growth opportunities. To manage liquidity
risk, the Directors closely monitor the Group’s liquidity position to ensure that the
liquidity structure of the Group’s assets, liabilities and other commitments can
meet its funding requirements from time to time.
SEGMENT INFORMATION
The Group principally operates in one business segment, which is providing
formwork works services in Hong Kong.
資產負債比率
於二零二零年九月三十日，資產負債比率（按
總債務除以本集團的總權益計算）為約3.3%
（二零二零年三月三十一日：
9.3%）。
資本承擔
於二零二零年九月三十日，本集團並無重大
資本承擔（二零二零年三月三十一日：無）。
或然負債
於二零二零年九月三十日，本集團並無任何
重大或然負債（二零二零年三月三十一日：
無）。
本集團資產抵押
於二零二零年九月三十日，本集團並無資產
抵押（二零二零年三月三十一日：無）。
外幣風險
本公司並無面臨重大外幣風險，原因為大部
分貨幣資產及負債乃以港元計值。管理層將
於有需要時考慮針對重大貨幣風險的合適
對沖工具。
庫務政策
本集團繼續遵循審慎政策管理本集團現金
並維持強勁及穩健的流動資金以確保本集
團充分利用任何未來增長機會。為管理流動
資金風險，董事密切監察本集團之流動資金
狀況，以確保本集團之資產、負債及其他承
擔之流動資金結構能滿足其不時之資金需要。
分部資料
本集團主要經營一個業務分部，其於香港提
供模板工程服務。
MATERIAL ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND
ASSOCIATED COMPANIES
During the six months ended 30 September 2020, the Group did not have any
material acquisitions or disposals of subsidiaries or associated companies.
SIGNIFICANT INVESTMENT HELD
During the six months ended 30 September 2020, the Group had no significant
investment held.
FUTURE PLANS FOR MATERIAL INVESTMENTS AND CAPITAL ASSETS
Save as disclosed in the Prospectus and the announcement dated 28 September
2020, the Group does not have other plans for material investments and capital
assets.
EMPLOYEES AND REMUNERATION POLICIES
As at 30 September 2020, the Group had 628 employees (31 March 2020: 798
employees). The Group’s remuneration policy is determined with reference to
the qualifications, position and performance of the employee. The remuneration
offered to employees generally includes salaries, allowances and discretionary
bonus. The Group also ensures that all employees are provided with adequate
training and continuous professional development opportunities according
to their needs. The total staff cost (including remuneration of Directors and
mandatory provident funds contributions) for the six months ended 30 September
2020 amounted to approximately HK$144.7 million (30 September 2019: HK$84.6
million).
USE OF NET PROCEEDS FROM LISTING
The net proceeds from the Listing (after deducting the underwriting fees and
other related expenses paid by the Company in connection with the Share Offer)
which amounted to approximately HK$81.1 million will be used for the intended
purposes as set out in the section headed 「Future Plans and Use of Proceeds」
of the Prospectus and the announcement of the Company dated 28 September
2020.
重大收購及出售附屬公司及相聯公
司
於截至二零二零年九月三十日止六個月，本
集團並無任何重大收購或出售附屬公司或
相聯公司。
所持重大投資
於截至二零二零年九月三十日止六個月，本
集團並無持有重大投資。
重大投資及資本資產之未來計劃
誠如招股章程及日期為二零二零年九月
二十八日之公告所披露，本集團並無重大投
資及資本資產之其他計劃。
僱員及薪酬政策
於二零二零年九月三十日，本集團有
628名
僱員（二零二零年三月三十一日：
798名僱
員）。本集團之薪酬政策乃參考僱員之資歷、
職務及表現釐定。向僱員提供之薪酬一般包
括薪金、津貼及酌情花紅。本集團亦確保所
有僱員根據其需求獲提供充足培訓及持續
專業發展機會。截至二零二零年九月三十日
止六個月的員工成本總額（包括董事薪酬及
強制性公積金供款）為約144.7百萬港元（二
零一九年九月三十日：
84.6百萬港元）。
上市所得款項淨額之用途
上市所得款項淨額（於扣除本公司就股份發
售支付之包銷費用及其他有關開支後）約
81.1百萬港元將按本公司招股章程「未來計
劃及所得款項用途」一節及日期為二零二零
年九月二十八日之公告所載擬定用途動用。
The below table sets out the use of net proceeds, the unutilised net proceeds and 下表載列自上市起直至二零二零年九月三十
the expected timeline for utilising the unutilised net proceeds from the Listing up 日所得款項淨額的用途、未動用所得款項淨
to 30 September 2020: 額及動用未動用所得款項淨額的預期時限：
Actual use of net Unutilised Expected timeline
Planned use of proceeds up to balance as at for utilising for
net proceeds 30 September 30 September unutilised net
in total 2020 2020 proceeds
HK$ million HK$ million HK$ million
所得款項淨額
合共所得直至二零二零年於二零二零年動用未動用
款項淨額的九月三十日的九月三十日的所得款項淨額的
計劃用途實際用途未動用結餘預期時限
百萬港元百萬港元百萬港元
Enhancing the Group’s financial position for the purpose
of securing additional and large-scale formwork works
projects and expanding its capability to offer system
formwork work services
改善本集團的財務狀況，以確保獲得更多的大型模板工
程項目，並擴大其提供系統模板工程服務的能力
49.3 – 49.3 By 31 March 2022
二零二二年三月
三十一日前
Increasing the Group’s stock of metal scaffold equipment
and related parts
增加本集團的金屬通架設備及相關零件庫存
17.5 – 17.5 By 31 March 2021
二零二一年三月
三十一日前
Further strengthening the Group’s manpower to
cope with its business development
進一步加強本集團的人力以應對業務發展
7.3 – 7.3 By 31 March 2022
二零二二年三月
三十一日前
General working capital of the Group
本集團的一般營運資金
7.0 – 7.0 By 31 March 2021
二零二一年三月
三十一日前
Total 81.1 – 81.1
總計
As the Shares of the Company were listed on the Main Board of the Stock
Exchange on 29 September 2020, the Company did not deploy its listing proceeds
as at 30 September 2020. It is expected the unutilised proceeds will be utilised in
accordance with the timeline as stated in the table above and will be subject to
change in view of the current and future development of the market conditions.
The unutilised proceeds were deposited in the bank accounts.
EVENTS AFTER THE REPORTING PERIOD
There were no important events affecting the Group subsequent to 30 September
2020.
由於本公司股份於二零二零年九月二十九
日在聯交所主板上市，本公司於二零二零年
九月三十日並無動用其上市所得款項。預期
未動用所得款項將按上表所列時限動用及
將可基於當前及未來市況發展作出變動。未
動用所得款項已存入銀行賬戶。
報告期後事項
自二零二零年九月三十日後概無發生影響
本集團之重大事項。
CHANGES IN DIRECTORS』 INFORMATION
There is no change in Directors』 information which is required to be disclosed
under Rule 13.51B(1) of the Listing Rules.
COMPETITION AND CONFLICT OF INTERESTS
During the Period, none of the Directors or the controlling shareholders of the
Company and their respective associates (as defined under the Listing Rules)
had any interests in a business, apart from the business of the Group, which
competes or may compete with the business of the Group or has any other
conflict of interest with the Group which would be required to be disclosed under
Rule 8.10 of the Listing Rules.
CORPORATE GOVERNANCE PRACTICE
The Company recognises the importance of good corporate governance for
enhancing the management of the Company as well as preserving the interests
of its shareholders as a whole. The Company has adopted the code provisions on
Corporate Governance Code and Corporate Governance Report (the 「CG Code」)
as set out in Appendix 14 to the Listing Rules. Since the Listing of our Company,
the Company had complied with the code provisions as set out in the CG Code.
MODEL CODE FOR SECURITIES TRANSACTIONS
The Company has adopted the Model Code as its own code of conduct regarding
dealings in the securities of the Company by the Directors and the Company’s
employees who, because of their offices or employments, are likely to possess
inside information in relation to the Company and/or its securities.
Upon specific enquiry, all Directors confirmed that they have fully complied with
the Model Code since the Listing of our Company and up to the date of this report.
PURCHASE, SALE OR REDEMPTION OF THE COMPANY』S LISTED
SECURITIES
Neither the Company nor any of its subsidiaries purchased, sold or redeemed
any of the Company’s listed securities during the Period.
董事信息變更
根據上市規則第13.51B(1)條須予披露的董事
信息並無變動：
競爭及利益衝突
於本期間內，董事或本公司控股股東及彼等
各自的聯繫人（定義見上市規則）概無於與
本集團業務構成競爭或可能構成競爭的業
務（本集團業務除外）擁有任何權益或根據
上市規則第8.10條規定須予披露的與本集團
有衝突的任何其他利益。
企業管治常規
本公司深知良好的企業管治對提升本公司
的管理水平及保障股東整體利益至為重要。
本公司已採納上市規則附錄十四所載企業
管治守則及企業管治報告（「企業管治守則」）
所載守則條文。自本公司上市以來，本公司
已遵守企業管治守則所載守則條文。
證券交易的標準守則
本公司已採納標準守則作為董事及本公司
僱員（彼等因有關職位或受僱工作而可能擁
有有關本公司及╱或其證券的內幕消息）買
賣本公司證券的行為守則。
經作出具體查詢後，全體董事均確認彼等自
本公司上市以來截至本報告日期已完全遵
守標準守則。
購買、出售或贖回本公司上市證券
本期間內，本公司及其任何附屬公司概無購
買、出售或贖回本公司任何上市證券。
REVIEW OF FINANCIAL INFORMATION
The Company has established Audit Committee with written terms of reference
in compliance with Rules 3.21 and 3.22 of the Listing Rules. The Audit Committee
consists of three members, namely Mr. Chu Hau Lim (Chairman), Mr. Ng Lin Fung
and Mr. Lam Kwong Siu, all being the independent non-executive Directors.
The Audit Committee has reviewed with the management of the unaudited
condensed consolidated financial statements of the Group for the Period.
DIRECTORS』 AND CHIEF EXECUTIVE』S INTERESTS IN SHARES AND
UNDERLYING SHARES
To the knowledge of the Board, as at 30 September 2020, the interests and short
positions of the Directors and chief executive of the Company in the Shares,
underlying shares or debentures of the Company or any of its associated
corporations (within the meaning of Part XV of the SFO) (a) which were required
to be notified to the Company and the Stock Exchange pursuant to Divisions 7
and 8 of Part XV of the SFO (including interests or short positions which they were
taken or deemed to have under such provisions of the SFO), or (b) which were
required, under Section 352 of the SFO, to be entered in the register referred to in
that section, or (c) which were required under the Model Code to be notified to the
Company and the Stock Exchange, were as follows:
Interests in shares of the Company
Name of DirectorNature of interest
董事姓名
權益性質
審閱財務資料
本公司已遵照上市規則第3.21及3.22條規定
設立備有書面職權範圍之審核委員會。審核
委員會由三名成員組成，即朱孝廉先生（主
席）、吳連烽先生及林廣兆先生，彼等均為
獨立非執行董事。
審核委員會已與管理層共同審閱本集團於
本期間的未經審核簡明綜合財務報表。
董事及最高行政人員於股份及相關
股份中擁有的權益
就董事會所知，於二零二零年九月三十日，
董事及本公司最高行政人員於本公司或其
任何相聯法團（定義見證券及期貨條例第
XV
部）的股份、相關股份或債權證中擁有
(a)根
據證券及期貨條例第XV部第7及第8分部須
知會本公司及聯交所的權益及淡倉（包括根
據證券及期貨條例有關條文被當作或視為
擁有的權益或淡倉）、或
(b)根據證券及期貨
條例第352條須登記於該條所指登記冊的權
益及淡倉、或
(c)根據標準守則須知會本公司
及聯交所的權益及淡倉如下：
於本公司股份中擁有的權益
Approximate
percentage to
the issued share
capital of the
CompanyNumber of Shares (Note 1)佔本公司已發行股本
股份數目（附註
1）
的概約百分比
75% (Note 3)
Mr. Leung Yam Cheung (Note 2) Interest in controlled corporation 1,200,000,000(L)
梁任祥先生（附註
2）受控制法團權益
1,200,000,000(L) 75%（附註
3）
Interests in shares of associated corporation
於相聯法團股份中擁有的權益
Approximate
percentage to the
issued share
capital of the
associated
corporationName of associated 佔相聯法團已
Name of DirectorNature of interestcorporationNumber of Share (Note 1)發行股本的
董事姓名
權益性質
相聯法團名稱
股份數目（附註
1）
概約百分比
Mr. Leung Yam CheungBeneficial ownerSky Mission
梁任祥先生
實益擁有人
天任
Notes:
(1)
The letter 「L」 denotes the person’s long position in the shares of the Company/the
associated corporation.
(2)
These 1,200,000,000 Shares are held by Sky Mission, a company incorporated in the
BVI and owned as to 100% by Mr. Leung Yam Cheung. Therefore, Mr. Leung Yam
Cheung is deemed to be interested in all of the Shares held by Sky Mission for the
purposes of the SFO.
(3)
As at 30 September 2020, the issued share capital of the Company was
1,600,000,000 Shares.
Save as disclosed above and to the best knowledge of the Directors, as at 30
September 2020, there were no interests and short positions of the Directors and
chief executive of the Company in the Shares, underlying shares or debentures
of the Company or any of its associated corporations (within the meaning of Part
XV of the SFO) which were required to be notified to the Company and the Stock
Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO (including interests or
short positions which they were taken or deemed to have under such provisions
of the SFO), or were required, under Section 352 of the SFO, to be entered in the
register referred to in that section, or were required under the Model Code to be
notified to the Company and the Stock Exchange.
1(L) 100%
附註：
(1)
英文字母「L」指該人士於本公司╱相聯法團
股份中擁有的好倉。
(2)
該等1,200,000,000股股份由天任持有，天
任為一間於英屬處女群島註冊成立的公司
並由梁任祥先生全資擁有。因此，就證券
及期貨條例而言，梁任祥先生被視為於天
任所持有的所有股份中擁有權益。
(3)
於二零二零年九月三十日，本公司已發行
股本為1,600,000,000股股份。
除上文所披露者外及就董事所深知，於二零
二零年九月三十日，概無董事及本公司最高
行政人員於本公司或其任何相聯法團（定義
見證券及期貨條例第XV部）的股份、相關股
份或債權證中擁有根據證券及期貨條例第
XV部第7及第8分部須知會本公司及聯交所
的權益及淡倉（包括根據證券及期貨條例有
關條文被當作或視為擁有的權益或淡倉），
或根據證券及期貨條例第352條須登記於該
條所指登記冊的權益及淡倉，或根據標準守
則須知會本公司及聯交所的權益及淡倉。
SUBSTANTIAL SHAREHOLDERS』 INTERESTS IN THE SHARES
So far as the Directors are aware, as of 30 September 2020, the following
corporations/persons (other than Directors and chief executive of the Company)
had interests of 5% or more in the issued Shares or underlying shares which
would fall to be disclosed to the Company and the Stock Exchange under the
provisions of Divisions 2 and 3 of Part XV of the SFO, or which were recorded in
the register required to be kept by the Company under Section 336 of the SFO:
Name of Shareholder
Nature of interest
股東姓名╱名稱
權益性質
主要股東於股份中擁有的權益
就董事所知，截至二零二零年九月三十日，
下列公司╱人士（董事及本公司最高行政人
員除外）於已發行股份或相關股份中擁有根
據證券及期貨條例第
XV部第
2及第
3分部的
條文須向本公司及聯交所披露，或根據證券
及期貨條例第336條須由本公司備存的登記
冊所記錄的5%或以上權益：
Approximate
percentage to
the issued share
capital of the
Company
佔本公司已
Number of Shares (Note 1)發行股本的
股份數目（附註
1）
概約百分比
Sky Mission (Note 2)
Beneficial owner
天任（附註
2）
實益擁有人
Notes:
(1)
The letter 「L」 denotes the person’s long position in the Shares.
(2)
Sky Mission is beneficially and wholly-owned by Mr. Leung Yam Cheung. Therefore,
Mr. Leung Yam Cheung is deemed to be interested in all the Shares held by Sky
Mission for the purposes of the SFO.
(3)
As at 30 September 2020, the issued share capital of the Company was
1,600,000,000 Shares.
Save as disclosed above and to the best knowledge of the Directors, as at 30
September 2020, no other persons (other than the Directors or the chief executive
of the Company) owned interests or short positions in the Shares or underlying
shares as recorded in the register required to be kept by the Company pursuant
to section 336 of the SFO or interests or short positions required to be disclosed to
the Company and the Stock Exchange pursuant to Divisions 2 and 3 of Part XV of
the SFO.
1,200,000,000(L) 75% (Note 3)
1,200,000,000(L) 75%（附註
3）
附註：
(1)
英文字母「L」指該人士於股份中的好倉。
(2)
天任由梁任祥先生實益及全資擁有。因此，
就證券及期貨條例而言，梁任祥先生被視
為於天任所持有的所有股份中擁有權益。
(3)
於二零二零年九月三十日，本公司已發行
股本為1,600,000,000股股份。
除上文所披露者外及就董事所深知，於二零
二零年九月三十日，概無其他人士（董事或
本公司最高行政人員除外）於股份或相關股
份中擁有記入本公司根據證券及期貨條例
第336條須予存置登記冊的權益或淡倉或根
據證券及期貨條例第
XV部第
2及第
3分部須
向本公司及聯交所披露的權益或淡倉。
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
Note HK$』000 HK$』000
附註千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Revenue 收入
5
229,426
(193,236)
115,627
Cost of services 服務成本
(99,587)
Gross profit
Other income
Administrative and other operating expenses
Finance costs
Listing expenses
毛利
36,190
848
(6,084)
(232)
(5,679)
16,040
其他收入
6
215
行政及其他經營開支
(3,636)
財務成本
7
(21)
上市開支
(8,495)
Profit before tax 除稅前溢利
7
25,043
(5,069)
4,103
Income tax expenses 所得稅開支
8
(2,077)
Profit and total comprehensive income 本公司擁有人應佔期內溢利
for the period attributable to owners 及全面收益總額
of the Company
19,974
2,026
HK cents
港仙
(Unaudited)
（未經審核）
HK cents
港仙
(Unaudited)
（未經審核）
Earnings per share attributable to owners 本公司擁有人應佔每股盈利：
of the Company:
Basic and diluted 基本及攤薄
9
1.66
At At
30 September 31 March
2020 2020
於二零二零年於二零二零年
九月三十日三月三十一日
Note HK$』000 HK$』000
附註千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Non-current assets非流動資產
Property, plant and equipment 物業、廠房及設備
11
6,098
274
7,191
Deferred tax assets 遞延稅項資產
357
Current assets
Trade and other receivables
Contract assets
Contract costs
IPO proceeds receivable
Bank balances and cash
Current liabilities
Trade and other payables
Interest-bearing borrowings
Amount due to the Ultimate Controlling Party
Income tax payable
Lease liabilities
7,548
流動資產
貿易應收賬款及
其他應收賬款
12
131,330
88,581
6,758
86,791
74,462
142,906
合約資產
13 142,822
合約成本
2,439
應收首次公開發售所得款項
–
銀行結餘及現金
43,856
6,372
387,922
332,023
流動負債
貿易應付賬款及
其他應付賬款
14
70,991
9,537
–
20,689
1,210
132,584
計息借貸
15
15,100
應付最終控股方款項
174
應付所得稅
26,218
租賃負債
601
Net current assets
Total assets less current liabilities
Non-current liabilities
Deferred tax liabilities
Lease liabilities
102,427
174,677
流動資產淨值
285,495
157,346
總資產減流動負債
291,867
164,894
非流動負債
遞延稅項負債
159
938
159
租賃負債
1,004
1,097
1,163
NET ASSETS 資產淨值
290,770
163,731
At At
30 September 31 March
2020 2020
於二零二零年於二零二零年
九月三十日三月三十一日
Note HK$』000 HK$』000
附註千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Capital and reserves資本及儲備
Share capital 股本
16
16,000
274,770
–*
Reserves 儲備
163,731
TOTAL EQUITY 權益總額
290,770
163,731
* Represent amounts less than HK$1,000.
The condensed consolidated financial statements on pages 18 to 40 were
approved and authorised for issue by the Board of Directors on 25 November
2020 and are signed on its behalf by:
Leung Yam Cheung
梁任祥
Director
董事
Cheung Kit Hung
張傑鴻
Director
董事
* 金額少於1,000港元。
第18頁至第40頁之簡明綜合財務報表已於
二零二零年十一月二十五日獲董事會批准
並授權刊發，且由以下人士代表簽署：
Attributable to owners of the Company
本公司擁有人應佔
Reserves
儲備
Share Share Capital Accumulated Total
capital premium reserve profits equity
股本股份溢價資本儲備累計溢利權益總額
HK$』000 HK$』000 HK$』000 HK$』000 HK$』000
千港元千港元千港元千港元千港元
(Note a) (Note b)
（附註 a）（附註 b）
At 1 April 2019 (audited)於二零一九年四月一日
（經審核）
– – 30 125,695 125,725
Profit and total comprehensive income 期內溢利及全面收益總額
for the period– – – 2,026 2,026
Transaction with owners與擁有人進行的交易
Contribution and distributions 出資及分派
Issue of share capital發行股本
–* – – – –*
At 30 September 2019 (unaudited)於二零一九年九月三十日
（未經審核）
–* – 30 127,721 127,751
–* – 30 163,701 163,731
At 1 April 2020 (audited)於二零二零年四月一日
（經審核）
– – – 19,974 19,974
Profit and total comprehensive income 期內溢利及全面收益
for the period總額
12,000 (12,000) – – –
4,000 136,000 – – 140,000
– (32,935) – – (32,935)
Transactions with owners
Contributions and distributionsIssue of shares pursuant to the
Capitalisation Issue (as defined below)
(Note c)
Issue of shares pursuant to Share Offer
(Note d)
Transaction cost attributable to issue of
shares (Note d)
與擁有人進行的交易
出資及分派
根據資本化發行（定義
見下文）發行股份
（附註
c）
根據股份發售發行股份
（附註
d）
發行股份應佔交易成本
（附註
d）
16,000 91,065 – – 107,065
At 30 September 2020 (unaudited)於二零二零年九月三十日
（未經審核）
16,000 91,065 30 183,675 290,770
* Represent amounts less than HK$1,000. * 金額少於1,000港元。
Note a:
Share premium represents the excess of the net proceeds from issuance of the
Company’s shares over its par value. Under the laws of the Cayman Islands
and the Company’s Articles of Association, it is distributable to the Company’s
shareholders provided that the Company is able to pay its debts as they fall due in
the ordinary course of business.
Note b: Capital reserve represents the aggregate amount of the issued share capital of the
entities now comprising the Group less consideration paid to acquire the relevant
interests (if any) in relation to the Reorganisation.
Note c:
Pursuant to the resolution in writing of the Company’s shareholders passed on 7
September 2020, subject to the share premium account of the Company being
credited as a result of the offering of the Company’s shares, the Directors of the
Company were authorised to allot and issue a total of 1,199,998,900 shares of
HK$0.01 each to the existing shareholders, credited as fully paid at par by way
of capitalisation of the sum of HK$11,999,989 standing to be credit of the share
premium account of the Company (the 「Capitalisation Issue」) and the shares to
be allotted and issued pursuant to this resolution shall carry the same rights as
all shares in issue (save for the right to participate in the Capitalisation Issue). The
Capitalisation was fully completed on 29 September 2020.
Note d: On 29 September 2020, the shares of the Company were listed on the Main Board
of the Stock Exchange and 400,000,000 new ordinary shares of HK$0.01 each
were issued at HK$0.35 per share by way of share offer. The gross proceeds from
the share offer amounted to HK$140,000,000. As the Company’s shares were only
listed on the Stock Exchange on 29 September 2020 and the standard settlement
cycle for the share offer has not yet completed at 30 September 2020. IPO proceeds
receivable of HK$86,791,000 was recorded as current assets at 30 September
2020. The expenses attributable to issues of shares pursuant to the Share Offer
of approximately HK$32,935,000 were recognised in the share premium account
of the Company. IPO proceeds receivable of HK$86,791,000 from Share Offer and
HK$6,217,000 related expenses attributable to issues of shares pursuant to the
Share Offer will be settled subsequent to the end of reporting period.
附註a：股份溢價指發行本公司股份的所得款項
淨額超出其面值的部分。按照開曼群島法
例及本公司的組織章程細則，其可向本公
司股東分派，惟本公司可支付其日常業務
中的到期債務。
附註b：資本儲備指現時組成本集團之實體的已
發行股本總額減就重組時收購相關權益
的已付代價（如有）。
附註c：根據本公司股東於二零二零年九月七日
通過的書面決議案，在本公司股份溢價賬
因本公司股份發售而進賬為條件下，本公
司董事獲授權向現有股東配發及發行合
共1,199,998,900股每股面值0.01港元的股
份，將按面值入賬列為繳足股款，方法為
將本公司股份溢價賬進賬金額
11,999,989
港元進行資本化（「資本化發行」），根據
該決議案按將予配發及發行的股份將與
所有已發行股份擁有同等權利（參與資本
化發行的權利除外）。資本化已於二零二
零年九月二十九日全部完成。
附註d：於二零二零年九月二十九日，本公司股份
於聯交所主板上市，及每股面值
0.01港元
之400,000,000股新普通股以股份發售方
式按每股0.35港元發行。股份發售之所得
款項總額為140,000,000港元。由於本公
司股份僅於二零二零年九月二十九日在
聯交所上市及股份發售之標準結算週期
於二零二零年九月三十日尚未完成，故應
收首次公開發售所得款項86,791,000港元
已於二零二零年九月三十日列為流動資
產。根據股份發售，股份發行應佔開支約
32,935,000港元已於本公司股份溢價賬確
認。根據股份發售，應收股份發售之首次
公開發售所得款項86,791,000港元及發行
股份應佔之相關開支6,217,000港元將於
報告期末後結算。
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
HK$』000 HK$』000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
OPERATING ACTIVITIES經營活動
Cash generated from operations經營所得現金
20,466
(10,515)
(232)
944
Income tax paid已付所得稅
–
Finance cost paid已付財務成本
(21)
Net cash from operating activities經營活動所得現金淨額
9,719
923
INVESTING ACTIVITIES投資活動
Purchase of property, plant and equipment購買物業、廠房及設備
–
(23)
Net cash used in investing activities投資活動所用現金淨額
–
(23)
FINANCING ACTIVITIES
Repayment of interest-bearing borrowings(Repayment to) Advance from
the Ultimate Controlling PartyRepayment of lease liabilitiesIssue of shares pursuant to the Share OfferTransaction cost attributable to issue of shares
融資活動
償還計息借貸
(5,563)
(174)
(377)
53,209
(26,208)
–
（償還最終控股方的款項）
來自最終控股方的墊款
1,104
租賃負債的還款
(243)
根據股份發售發行股份
–
發行股份應佔交易成本
–
Net cash from financing activities融資活動所得現金淨額
20,887
861
Net increase in cash and cash equivalents現金及現金等價物增加淨額
30,606
43,856
1,761
Cash and cash equivalents at the beginning of the 報告期初現金及現金等價物
reporting period
33,917
Cash and cash equivalents at the end of the reporting 報告期末現金及現金等價物，
period, represented by bank balances and cash即銀行結餘及現金
74,462
35,678
1. GENERAL INFORMATION 1. 一般資料
Skymission Group Holding Limited (the 「Company」) was incorporated under
the Companies Law of the Cayman Islands as an exempted company
with limited liability on 31 May 2019, and its shares were listed on the Main
Board of the Stock Exchange (the 「Stock Exchange」) by way of placing and
public offer on 29 September 2020 (the 「Listing」). The Company’s registered
office is located at Cricket Square, Hutchins Drive, PO Box 2681, Grand
Cayman, KY1-1111, Cayman Islands. The Company’s principal place of
business is situated at Room 1101, Yuen Long Centre, 55 Sau Fu Street, Yuen
Long, New Territories, Hong Kong.
天任集團控股有限公司（「本公司」）於
二零一九年五月三十一日根據開曼群
島公司法註冊成立為獲豁免有限公
司，其股份於二零二零年九月二十九
日以配售及公開發售的方式於聯交所
（「聯交所」）主板上市（「上市」）。本公
司註冊辦事處的地址為Cricket Square,
Hutchins Drive, PO Box 2681, Grand
Cayman, KY1-1111, Cayman Islands。本公
司的主要營業地點位於香港新界元朗
壽富街55號元朗中心1101室。
The Company is investment holding company and together with its
subsidiaries (hereinafter collectively referred to as the 「Group」) are
principally engaged in provision of formwork works services in Hong Kong.
本公司為投資控股公司及連同其附屬
公司（以下統稱「本集團」）主要於香港
從事提供模板工程服務。
In the opinion of the Directors of the Company, the immediate and ultimate
holding company is Sky Mission Group Limited, a limited liability company
incorporated in the British Virgin Islands. The ultimate controlling party is
Mr. Leung Yam Cheung (the 「Ultimate Controlling Party」).
本公司董事認為，直接及最終控股公
司為天任控股有限公司（一間於英屬處
女群島註冊成立的有限公司）。最終控
股方為梁任祥先生（「最終控股方」）。
In preparing for the Listing of the shares of the Company on the
Stock Exchange, the Group underwent a group reorganisation (the
「Reorganisation」) to rationalise the group structure. As a result of the
Reorganisation, the Company became the holding company of the
companies now comprising the Group on 26 November 2019. Details of
the Reorganisation are more fully explained in the paragraph headed
「Reorganisation」 of the section headed 「History, Reorganisation and
Corporate Structure」 in the prospectus of the Company dated 15 September
2020 (the 「Prospectus」).
於籌備本公司股份於聯交所上市期間，
本集團進行集團重組（「重組」）以理順
集團結構。由於重組，本公司於二零
一九年十一月二十六日已成為現時組
成本集團的公司的控股公司。有關重
組的詳情於本公司日期為二零二零年
九月十五日之招股章程（「招股章程」）
「歷史、重組及公司架構」一節「重組」
一段更為充分闡述。
2. BASIS OF PREPARATION 2. 編製基準
The unaudited condensed consolidated financial statements of the Group 本集團截至二零二零年九月三十日止
for the six months ended 30 September 2020 (the 「Interim Financial 六個月之未經審核簡明綜合財務報表
Statements」) have been prepared in accordance with the Hong Kong （「中期財務報表」）乃根據香港會計師
Accounting Standards (「HKAS」) 34 「Interim Financial Reporting」 issued by 公會（「香港會計師公會」）頒佈之香港
the Hong Kong Institute of Certified Public Accountants (the 「HKICPA」) and 會計準則（「香港會計準則」）第34號「中
the applicable disclosure requirements of the Rules Governing the Listing of 期財務報告」及聯交所證券上市規則
Securities on the Stock Exchange (the 「Listing Rules」). （「上市規則」）之適用披露規定予以編
製。
The Group resulting from the Reorganisation is regarded as a continuing 經重組後，本集團被視為於重組前後
entity under the common control of the Ultimate Controlling Party prior to 均受最終控股方共同控制之持續經營
and after the Reorganisation, and that control is not transitory. Accordingly, 實體，而有關控制並非屬暫時性質。
the unaudited interim financial report has been prepared using the 因此，未經審核中期財務報告乃根據
principles of merger accounting in accordance with Account Guideline 5 香港會計師公會頒佈之會計指引第5「Merger accounting under common control combination」 issued by the 號「共同控制合併之合併會計處理」使
HKICPA. 用合併會計原則編製。
The unaudited condensed consolidated statement of profit or loss and 截至二零二零年及二零一九年九月
other comprehensive income, the unaudited condensed consolidated 三十日止六個月之未經審核簡明綜合
statement of changes in equity and the unaudited condensed consolidated 損益及其他全面收益表、未經審核簡
statements of cash flows for the six months ended 30 September 2020 and 明綜合權益變動表及未經審核簡明綜
2019, respectively have been prepared on the basis as if the current group 合現金流量表乃分別基於猶如現行集
structure has been in existence throughout the relevant periods, or since 團架構於整個有關期間或自彼等各自
the respective dates of incorporation or establishment, where there is a 註冊成立或成立日期起（以較短者為準）
shorter period. 一直存在而編製。
The Interim Financial Statements are presented in Hong Kong Dollars (「HK$」) 除另有指明者外，中期財務報表乃按
and all amounts are rounded to the nearest thousand (「HK$』000」) except 港元（「港元」）呈列且所有金額約整至
when otherwise indicated. 最接近之千位數（「千港元」）。
The preparation of the Interim Financial Statements in conformity with HKAS 根據香港會計準則第34號編製中期財
34 requires the management of the Group to make judgements, estimates 務報表須本集團管理層以迄今期間為
and assumptions that affect the application of policies and reported 基礎就會對政策應用以及資產及負債、
amounts of assets and liabilities, income and expenses on a period to date 收入及開支之呈報金額構成影響之事
basis. Actual results may differ from these estimates. 項作出判斷、估計及假設。實際結果
可能有別於該等估計。
The Interim Financial Statements include an explanation of events and 中期財務報表包括對於理解本集團自
transactions that are significant to an understanding of the changes in 二零二零年三月三十一日以來的財務
financial position and performance of the Group since 31 March 2020, 狀況及表現變動有重大影響之事件及
and therefore, do not include all of the information required for full set of 交易所作之闡釋，因此並無載列根據
financial statements prepared in accordance with the Hong Kong Financial 香港會計師公會頒佈之香港財務報告
Reporting Standards (「HKFRSs」), which collective term includes all applicable 準則（「香港財務報告準則」，其為所
individual HKFRSs, HKASs and Interpretations issued by the HKICPA. They 有適用獨立香港財務報告準則、香港
shall be read in conjunction with the Group’s audited financial information 會計準則及詮釋之統稱）編製完整財
for the year ended 31 March 2020 as included in the Accountants』 Report 務報表所需之所有資料。該等中期財
as set out in Appendix I of the Prospectus (the 「2020 Financial Information」). 務報表須與招股章程附錄一會計師報
告所載之本集團截至二零二零年三月
三十一日止年度之經審核財務資料（「二
零二零年財務資料」）一併閱讀。
3. PRINCIPAL ACCOUNTING POLICIES 3. 主要會計政策
The Interim Financial Statements have been prepared on the historical cost
basis.
中期財務報表以歷史成本基準編製。
The accounting policies adopted in the preparation of the Interim Financial
Statements are consistent with those applied in preparing the 2020
Financial Information, except for the adoption of the following new/revised
HKFRSs which are relevant to the Group’s operation and are effective for the
Group’s financial year beginning on or after 1 April 2020:
除採納以下與本集團營運相關並於本
集團於二零二零年四月一日或之後開
始的財政年度生效之新訂╱經修訂香
港財務報告準則外，編製中期財務報
表所採納之會計政策與編製二零二零
年財務資料所應用者一致︰
Amendments to HKFRS 3
Amendments to HKAS 39,
HKFRSs 7 and 9
Amendments to HKASs 1 and 8
Definition of a Business
Interest Rate Benchmark Reform
Definition of Material
香港財務報告準則第3
號（修訂本）
業務之定義
香港會計準則第39號、
香港財務報告準則
第7號及第9號
（修訂本）
利率基準改革
香港會計準則第1號及
第8號（修訂本）
重大的定義
The adoption of the new/revised HKFRSs in the current period has no
material impact on the Group’s financial position and performance for the
current and prior periods and/or on the disclosures set out in the Interim
Financial Statements.
於本期間採納新訂╱經修訂香港財務
報告準則對本集團目前及過往期間之
財務狀況及表現及╱或中期財務報表
所載之披露事項並無重大影響。
At the date of authorisation of the Interim Financial Statements, the HKICPA
has issued a number of new/revised HKFRSs that are not yet effective for
the current period, which the Group has not early adopted. The Directors do
not anticipate that the adoption of the new/revised HKFRSs in future periods
will have any material impact on the consolidated financial statements of
the Group.
於中期財務報表授權日期，香港會計
師公會已頒佈多項於本期間尚未生效
之新訂
╱經修訂香港財務報告準則，
本集團並無提早採納該等準則。董事
預期於未來期間採納該等新訂╱經修
訂香港財務報告準則將不會對本集團
綜合財務報表產生任何重大影響。
4. SEGMENT INFORMATION 4. 分部資料
The Directors of the Company have determined that the Group has only one
operating and reportable segment for the six months ended 30 September
2020 and 2019, as the Group manages its business as a whole as the
provision of formwork works services in Hong Kong and the executive
Directors of the Company, being the chief operating decision-makers of
the Group, regularly review the internal financial reports on the same basis
for the purposes of allocating resources and assessing performance of the
Group. Segment information is not presented accordingly.
本公司董事確定本集團於截至二零二
零年及二零一九年九月三十日止六個
月僅有一個經營及可呈報分部，乃由
於本集團管理其整體業務為於香港提
供模板工程服務，而本公司執行董事
（即本集團主要經營決策者）就分配資
源及評估本集團表現按相同基準定期
審閱內部財務報告。因此，概無呈列
分部資料。
The Company is an investment holding company and the principal place
of the Group’s operation is in Hong Kong. All of the Group’s revenue from
external customers during the six months ended 30 September 2020 and
2019 is derived from Hong Kong and all of the Group’s assets and liabilities
are located in Hong Kong.
本公司為一間投資控股公司，本集團
營運的主要地點為香港。本集團截至
二零二零年及二零一九年九月三十日
止六個月的來自外部客戶的所有收入
均來自香港且本集團的所有資產及負
債亦均位於香港。
Information about major customers 有關主要客戶的資料
Details of the customers (including entities under common control)
individually accounting for 10% or more of aggregate revenue of the Group
are as follows:
個別佔本集團總收入10%或以上的客
戶（包括共同控制下的實體）詳情如下：
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
HK$』000 HK$』000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Customer A客戶A
62,830
55,910
23,214
N/A Note
不適用附註
N/A Note
不適用附註
32,460
Customer B客戶B
21,238
N/ANote
Customer C客戶C
不適用附註
Customer D客戶D
44,304
Customer E客戶E
11,839
Note: The customers contributed less than 10% of the total revenue of the Group 附註：於期內，該等客戶對本集團總收入
for the Period. 的貢獻少於10%。
5. REVENUE 5. 收入
5(a) Analysis of the Group’s revenue 5(a) 本集團收入的分析
During the Period, all of the Group’s revenue was arising from
provision of formwork works services. All of the Group’s revenue from
provision of formwork works services was recognised over time.
於期內，本集團的所有收入均來
自提供模板工程服務。本集團提
供模板工程服務的所有收入隨時
間確認。
5(b) Performance obligation for contracts with customers 5(b) 客戶合約的履約責任
The Group provides formwork works services to customers. The
revenue of such services is recognised over time as the Group
creates or enhances an asset that the customer controls as the
assets is created or enhanced. Revenue is recognised for these
construction services based on the value of completed construction
work using output method.
本集團為客戶提供模板工程服務。
於本集團創建或改良資產而被創
建或改良的資產由客戶所控制時
隨時間確認有關服務的收益。該
等建築服務收入的確認乃基於採
用產出法計量的已完工建築工程
的價值。
A contract asset, net of contract liability related to the same contract,
is recognised over the Period in which the construction services are
performed representing the Group’s right to consideration for the
services performed because the rights are conditioned upon the
satisfaction by the customers on the construction work completed
by the Group and the work is pending for the certification by the
customers. The contract assets are transferred to trade receivables
when the rights become unconditional, which is typically at the time
the Group obtains the certification of the completion construction
work from the customers.
合約資產（扣除與同一合約有關
的合約負債）於履行建築服務期
間確認，代表本集團就所履行服
務收取代價的權利，原因是相關
權利須待客戶對本集團所完成建
築工程表示滿意後方可作實且有
關工程須待客戶認可。倘相關權
利不受條件限制（屆時本集團通
常已就所完成建築工程取得客戶
認可），合約資產會轉移至貿易
應收賬款。
6. OTHER INCOME 6. 其他收入
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
HK$』000 HK$』000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Gross rental from lease of metal scaffold 租賃金屬通架設備及相關零件的
equipment and related parts 總租金
–
846
2
163
Subsidy income補貼收入
–
Others其他
52
848
7. PROFIT BEFORE TAX 7. 除稅前溢利
This is stated after charging (crediting): 此已扣除（計入）下列各項：
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
HK$』000 HK$』000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
(a) Finance costs (a)財務成本
Interest on lease liabilities租賃負債利息
36
196
21
Interest on interest-bearing borrowings計息借貸利息
–
21
232
(b)Staff costs, including directors』 remuneration (b)員工成本（包括董事薪酬）
Salaries, allowances, discretionary bonus and other 薪金、津貼、酌情花紅及其他
benefits in kind實物福利
140,112
4,557
82,098
Contributions to defined contribution plans定額供款計劃的供款
2,538
Note附註
144,669
84,636
(c) Other items (c) 其他項目
Cost of materials recognised as cost of services確認為服務成本的材料成本
Subcontracting fees recognised as cost of services確認為服務成本的分包費
Auditor’s remuneration核數師薪酬
Depreciation of property, plant and equipment 物業、廠房及設備折舊（計入
(included in 「cost of services」 and 「administrative 「服務成本」及「行政及其他
and other operating expenses」, as appropriate)經營開支」（倘適用）
））
40,207
3,635
–
2,012
6,290
929
40
3,134
Short-term lease payments on premises (included 物業短期租賃付款（計入
in 「cost of services」 and 「administrative and other 「服務成本」及「行政及其他
operating expenses」, as appropriate)經營開支」（倘適用）
））
–
475
Note: During the six months ended 30 September 2020, total staff costs of 附註：截至二零二零年九月三十日止六個
HK$136,698,000 (2019: HK$82,241,000) were included in the cost of services. 月，員工成本總額136,698,000港元
The remaining staff costs were recognised in administrative and other （二零一九年：82,241,000港元）計
operating expenses. 入服務成本。餘下員工成本於行政
及其他經營開支內確認。
8. INCOME TAX EXPENSES 8. 所得稅開支
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
HK$』000 HK$』000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Current tax即期稅項
Hong Kong Profits Tax香港利得稅
– current period－本期間
4,986
83
2,465
Deferred tax遞延稅項
Origination and reversal of 暫時差額的產生及撥回
temporary differences
(388)
Income tax expenses所得稅開支
5,069
2,077
The Group entities established in the in the Cayman Islands and the BVI are
exempted from income tax.
Hong Kong Profits Tax has been provided at the rate of 16.5% on the
Group’s estimated assessable profits arising from Hong Kong for the six
months ended 30 September 2020 and 2019.
On 21 March 2018, the Hong Kong Legislative Council passed The Inland
Revenue (Amendment) (No. 7) Bill 2017 (the 「Bill」) which introduces the twotiered
profits tax rates regime. The Bill was signed into law on 28 March
2018 and was gazetted on the following day. Under the two-tiered profits
tax rates regime, the first HK$2,000,000 of profits of the qualifying group
entity will be taxed at 8.25%, and profits above HK$2,000,000 will be taxed
at 16.5%. The profits of group entities not qualifying for the two tiered profits
tax rates regime will continue to be taxed at a flat rate of 16.5%.
Accordingly, starting from the year ended 31 March 2019, the Hong Kong
Profits Tax for one of the subsidiaries of the Company is calculated at 8.25%
on the first HK$2,000,000 of the estimated assessable profits and at 16.5%
on the estimated assessable profits above HK$2,000,000. Hong Kong
Profits Tax for other subsidiaries is calculated at 16.5% of the estimated
assessable profits arising in or derived from Hong Kong.
於開曼群島及英屬處女群島成立的本
集團實體獲豁免支付所得稅。
香港利得稅已按本集團於截至二零二
零年及二零一九年九月三十日止六個
月自香港產生的估計應課稅溢利以
16.5%的稅率計提撥備。
於二零一八年三月二十一日，香港立
法會通過《二零一七年稅務（修訂）（第
7號）條例草案》（「條例草案」），引入
兩級利得稅制。條例草案於二零一八
年三月二十八日經簽署成為法律並於
次日刊憲。根據兩級利得稅制，合資
格集團實體的首2,000,000港元的利得
稅稅率將為8.25%，超過
2,000,000港
元的溢利按16.5%徵稅。集團實體的溢
利倘不符合兩級利得稅制的要求，則
繼續按統一稅率16.5%徵稅。
因此，自截至二零一九年三月三十一
日止年度起，本公司一間附屬公司的
香港利得稅的首2,000,000港元的估計
應課稅溢利按稅率8.25%計算，而超過
2,000,000港元的估計應課稅溢利則按
16.5%徵稅。其他附屬公司的香港利得
稅按於香港產生或源自於香港的估計
應課稅溢利的16.5%計算。
9. EARNINGS PER SHARE 9. 每股盈利
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Profit:溢利：
Profit attributable to owners of the Company 本公司擁有人應佔溢利（千港元）
(HK$』000)2,026
19,974
Number of shares:股份數目：
Weighted average number of ordinary shares 已發行普通股加權平均數（千股）
in issue (『000)1,200,000
1,202,186
The weighted average number of ordinary shares for the purpose 用於計算每股基本盈利之普通股加權
of calculating basic earnings per share was on the basis as if the 平均數乃基於倘重組及資本化發行已
reorganisation and capitalisation issue had been effective on 1 April 2019. 於二零一九年四月一日生效釐定。
Diluted earnings per share are same as the basic earnings per share as 由於截至二零二零年及二零一九年九
there were no potential dilutive ordinary shares outstanding during the six 月三十日止六個月概無發行在外攤薄
months ended 30 September 2020 and 2019. 潛在普通股，故每股攤薄盈利與每股
基本盈利相同。
10. DIVIDENDS 10. 股息
No interim dividend was declared for the six months ended 30 September 截至二零二零年九月三十日止六個月
2020. 概無宣派任何中期股息。
11. PROPERTY, PLANT AND EQUIPMENT 11. 物業、廠房及設備
During the six months ended 30 September 2020, the Group recognised 截至二零二零年九月三十日止六個月，
certain items of property, plant and equipment (including right-of-use 本集團確認物業、廠房及設備（包括使
assets) at total cost of approximately HK$0.9 million (year ended 31 March 用權資產）之若干項目總成本約為0.92020: approximately HK$2.0 million). 百萬港元（截至二零二零年三月三十一
日止年度：約
2.0百萬港元）。
12. TRADE AND OTHER RECEIVABLES 12. 貿易應收賬款及其他應收賬款
At At
30 September 31 March
2020 2020
於二零二零年於二零二零年
九月三十日三月三十一日
Note HK$』000 HK$』000
附註千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Trade receivables of construction works建築工程貿易應收賬款
134,170
(5,416)
143,985
Less: Allowance for expected credit 減：預期信貸虧損（「預期
losses (「ECL」)信貸虧損」）撥備
(5,494)
12(a)
128,754
138,491
Other receivables
Deposits and other receivablesPrepayment for listing expensesPrepayment to suppliersOther prepaid expenses
其他應收賬款
按金及其他應收賬款
660
–
1,000
916
497
上市開支預付款
710
向供應商預付款
2,600
其他預付開支
608
4,415
142,906
2,576
131,330
12. TRADE AND OTHER RECEIVABLES (CONTINUED) 12. 貿易應收賬款及其他應收賬款
（續）
12(a) Trade receivables of construction works 12(a) 建築工程貿易應收賬款
The Group would normally require the customers to certify the
construction works completed and make payments within 35 to 45
days from the date of issuance of the Group’s payment applications.
本集團通常要求客戶核驗已完成
的建築工程，並於本集團發出付
款申請之日起
35至45日內付款。
The ageing analysis of trade receivables (net of allowance for ECL)
based on the date of issuance of the Group’s payment applications
at the end of the reporting period is as follows:
於報告期末，基於本集團發出付
款申請日期的貿易應收賬款（扣
除預期信貸虧損撥備）的賬齡分
析如下：
At
30 September
2020
於二零二零年
九月三十日
HK$』000
千港元
(Unaudited)
（未經審核）
At
31 March
2020
於二零二零年
三月三十一日
HK$』000
千港元
(Audited)
（經審核）
Within 30 days 30日內
–
39,227
27,528
58,047
3,952
–
31 to 60 days 31至60日
59,976
61 to 90 days 61至90日
31,391
Over 90 days but less than 1 year超過90日但於一年內
46,715
Over 1 year超過一年
409
138,491
The Group does not hold any collateral over the trade receivables. 本集團並無就貿易應收賬款持有任何
抵押品。
128,754
13. CONTRACT ASSETS 13. 合約資產
At At
30 September 31 March
2020 2020
於二零二零年於二零二零年
九月三十日三月三十一日
HK$』000 HK$』000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Analysed as current:
分析為流動：
Unbilled revenue of construction works (Note (i))未開單建築工程收入（附註
(i)）
47,620
41,675
101,288
Retention money receivables of 建築工程應收保留金
construction works (Note (ii))（附註
(ii)）
42,672
89,295
(714)
143,960
Less: Allowance for ECL
減：預期信貸虧損撥備
(1,138)
88,581
142,822
Notes:
附註：
(i)
Unbilled revenue included in contract assets represents the Group’s right to (i) 合約資產中的未開單收入指本集團
receive consideration for work completed and not yet billed because the rights 就已完工但尚未開單的工程收取代
are conditional upon the satisfaction by the customers on the construction 價的權利，原因為有關權利須待客戶
works completed by the Group and the works are pending for the certification 信納本集團完成的建築工程後方可
by the customers. The contract assets are transferred to the trade receivables 作實且有關工程須經客戶認證。合約
when the rights become unconditional, which is typically at the time the 資產於權利成為無條件時（通常為本
Group obtains the certification of the completion construction works from the 集團自客戶取得已完工建築工程的
customers. 認證時）轉撥至貿易應收賬款。
(ii)
Retention money receivables included in contract assets represents the (ii) 合約資產中的應收保留金指本集團
Group’s right to receive consideration for work performed because the rights 就已進行的工程收取代價的權利，原
are conditional on the satisfaction of the service quality by the customers 因為有關權利須待客戶於合約所規
over a certain period as stipulated in the contracts. The contract assets are 定的若干期間內信納服務質量後方
transferred to the trade receivables when the rights become unconditional, 可作實。合約資產於權利成為無條件
which is typically at the expiry date of the period for the provision of assurance 時（通常為本集團就其進行的建築工
by the Group on the service quality of the construction works performed by the 程服務質量提供保證的期限屆滿時）
Group. 轉撥至貿易應收賬款。
14. TRADE AND OTHER PAYABLES 14. 貿易應付賬款及其他應付賬款
At At
30 September 31 March
2020 2020
於二零二零年於二零二零年
九月三十日三月三十一日
NOTE HK$』000 HK$』000
附註千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Trade payables貿易應付賬款
14(a) 76,025
31,213
Other payables其他應付賬款
Salaries and other employee 應付薪酬及其他僱員福利
benefits payables
26,544
13,234
52,374
Accruals and other payables (Note)應計費用及其他應付賬款
（附註）
4,185
39,778
56,559
70,991
132,584
Note: The amount included accrued listing expenses of approximately 附註：應計上市開支包括款項約
11,691,000HK$11,691,000 (At 31 March 2020: HK$2,873,000). 港元（於二零二零年三月三十一日：
2,873,000港元）。
14(a) Trade payables 14(a) 貿易應付賬款
The trade payables are non-interest bearing and the Group is 貿易應付賬款為免息，而本集團
normally granted with credit term up to 90 days. 一般獲授最多90日的信貸期。
At the end of the reporting period, the ageing analysis of the trade 於報告期末，基於發票日期的貿
payables based on invoice date is as follows: 易應付賬款的賬齡分析如下：
At At
30 September 31 March
2020 2020
於二零二零年於二零二零年
九月三十日三月三十一日
HK$』000 HK$』000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Within 60 days 60日內
75,985
61 to 90 days 61至90日
–
Over 90 days超過90日
40
76,025
25,067
3,792
2,354
31,213
35
15. INTEREST-BEARING BORROWINGS 15. 計息借貸
At At
30 September 31 March
2020 2020
於二零二零年於二零二零年
九月三十日三月三十一日
HK$』000 HK$』000
千港元千港元
(Unaudited) (Audited)
（未經審核）（經審核）
Current流動
Bank borrowings with a repayment on 具有按要求償條款還之
demand clause銀行借款
9,537
15,100
On 15 November 2019, the Group entered into a credit facility with a
bank for an aggregate amount of HK$10,000,000. On 20 November
2019, the Group had drawn down a term loan with principal amount of
HK$5,000,000 maturing in May 2021 and bears interest at HIBOR plus 3%
per annum. Therefore, the unutilised credit facility available to the Group
amounted to HK$5,000,000.
On 11 February 2020, the Group was granted a tax loan from the bank
with principal amount of approximately HK$11,821,000. The tax loan bears
interest at HIBOR plus 1.5% per annum and is fully repayable in August
2021.
The weighted average effective interest rate on the interest-bearing
borrowings is approximately 3.0% (At 31 March 2020: 4.8%) per annum.
The interest-bearing borrowings were secured by personal guarantees
given by certain Directors and senior management of the Company.
The Group is in the progress of releasing the personal guarantees
provided by certain Directors and senior management of the Company by
replacement of corporate guarantees provided by the Company in favour
of the banks.
於二零一九年十一月十五日，本集團
與一間銀行訂立一份總額為10,000,000
港元的信貸融資。於二零一九年十一
月二十日，本集團提取定期貸款本金
5,000,000港元，其於二零二一年五月
到期及按香港銀行同業拆息加3%的年
利率計息。因此，本集團可提取之未
動用信貸融資金額為5,000,000港元。
於二零二零年二月十一日，本集團獲
授本金額約為11,821,000港元的稅項貸
款。稅項貸款按香港銀行同業拆息加
1.5%的利率計息並須於二零二一年八
月悉數償還。
計息借貸之加權平均實際利率約為每
年3.0%（於二零二零年三月三十一日：
4.8%）。
計息借貸由本公司的若干董事及高級
管理層提供的個人擔保作抵押。
本集團正在透過替代公司為銀行提供
的公司擔保解除本公司的若干董事及
高級管理層提供的個人擔保。
16. SHARE CAPITAL 16. 股本
Ordinary shares of HK$0.01 each
每股面值0.01港元的普通股
Note
附註
Number of
shares
股份數目
Amount
金額
HK$』000
千港元
Authorised:法定：
At 1 April 2019 (audited)於二零一九年四月一日
（經審核）
– –
At incorporation於註冊成立時
(a) 38,000,000 380
At 31 March 2020 (audited)於二零二零年三月三十一日
（經審核）
Increase in authorised share capital法定股本增加
38,000,000 380
(c) 3,962,000,000 39,620
At 30 September 2020 (unaudited)於二零二零年九月三十日
（未經審核）
4,000,000,000 40,000
Issued and fully paid:已發行及繳足：
At 1 April 2019 (audited)於二零一九年四月一日
（經審核）
––
At incorporation於註冊成立時
(a) 1–*
Issue of shares pursuant to 根據重組發行股份
the Reorganisation(b) 1,099 –*
1,100 –*
(d) 1,199,998,900 12,000
(e) 400,000,000 4,000
At 31 March 2020 (audited)於二零二零年三月三十一日
（經審核）
Issue of shares pursuant to the 根據資本化發行
Capitalisation Issue （定義見下文）發行股份
(as defined below)
Issue of shares pursuant to 根據股份發售發行股份
the Share Offer
At 30 September 2020 (unaudited)於二零二零年九月三十日
（未經審核）
1,600,000,000 16,000
* Represent amounts less than HK$1,000. * 金額少於1,000港元。
16. SHARE CAPITAL (CONTINUED) 16. 股本（續）
Notes: 附註：
(a) The Company was incorporated as an exempted company with limited (a) 本公司於二零一九年五月三十一日
liability in the Cayman Islands on 31 May 2019. Upon its incorporation, the 於開曼群島註冊成立為獲豁免有限
authorised share capital of HK$380,000 was divided into 38,000,000 ordinary 公司。於其註冊成立後，法定股本
shares at HK$0.01 each and 1 ordinary share with a par value of HK$0.01 was 380,000港元分為38,000,000股每股
ultimately issued to and paid up by Sky Mission Group Limited. 面值0.01港元的普通股，且
1股面值
0.01港元的普通股最終由天任控股有
限公司發行及繳足。
(b) Pursuant to the Reorganisation completed on 26 November 2019 (subject to (b) 根據於二零一九年十一月二十六日（受
the increase in authorised share capital of the Company as set out below), the 下文所載增加本公司之法定股本所
Company became the holding company of the entities now comprising the 規限）完成的重組，本公司成為現時
Group. Further details of the changes in authorised and issued share capital 組成本集團實體的控股公司。本公司
of the Company since its incorporation are set out in the section headed 自其註冊成立以來的法定及已發行
「History, Reorganisation and Corporate Structure」 of the Prospectus. 股本變動的進一步詳情載於招股章
程「歷史、重組及公司架構」一節。
(c) Pursuant to the resolution in writing of the Company’s shareholders passed (c) 根據本公司股東於二零二零年九月
on 7 September 2020, inter-alia, the authorised share capital of the Company 七日通過的書面決議案，（其中包
was increased from HK$380,000 divided into 38,000,000 shares of par value 括）本公司的法定股本透過額外增設
of HK$0.01 each to HK$40,000,000 divided into 4,000,000,000 shares of par 3,962,000,000股股份由380,000港元
value of HK$0.01 each by the creation of an additional 3,962,000,000 shares （分為
38,000,000股每股面值0.01港
and the Capitalisation Issue (as defined below) was conditionally approved. 元的股份）增至40,000,000港元（分為
4,000,000,000股每股面值0.01港元的
股份）及有條件批准資本化發行（定
. 義見下文）。
(d) Pursuant to the resolution in writing of the Company’s shareholders (d) 根據本公司股東於二零二零年九月七
passed on 7 September 2020, subject to the share premium account of the 日通過的書面決議案，在本公司股份
Company being credited as a result of the offering of the Company’s shares, 溢價賬因本公司股份發售而錄得進
the Directors of the Company were authorised to allot and issue a total of 賬為條件下，本公司董事獲授權向現
1,199,998,900 shares of HK$0.01 each to the existing shareholders, credited 有股東配發及發行合共1,199,998,900as fully paid at par by way of capitalisation of the sum of HK$11,999,989 股每股0.01港元的股份，將按面值
standing to be credit of the share premium account of the Company (the 入賬列為繳足股款，方法為將本公
「Capitalisation Issue」) and the shares to be allotted and issued pursuant to 司股份溢價賬進賬中最多11,999,989this resolution shall carry the same rights as all shares in issue (save for the 港元的金額進行資本化（「資本化發
right to participate in the Capitalisation Issue). The Capitalisation was fully 行」），根據該決議案按將予配發及
completed on 29 September 2020. 發行的股份將與所有已發行股份擁
有同等權利（參與該資本化發行的權
利除外）。資本化已於二零二零年九
月二十九日悉數完成。
(e) On 29 September 2020, the shares of the Company were listed on the Main (e) 於二零二零年九月二十九日，本公司
Board of the Stock Exchange and 400,000,000 new ordinary shares of 之股份於聯交所主板上市，並以股份
HK$0.01 each were issued at HK$0.35 per share by way of share offer. The 發售方式按每股面值0.35港元發行
gross proceeds from the share offer amounted to HK$140,000,000. 400,000,000股每股面值0.01港元的新
普通股。股份發售的所得款項總額為
140,000,000港元。
Also, as the Company’s shares were only listed on the Stock Exchange on 同時，由於本公司股份僅於二零二零
29 September 2020 and the standard settlement cycle for the share offer 年九月二十九日在聯交所上市及股
has not yet completed at 30 September 2020. IPO proceeds receivable of 份發售之標準結算週期於二零二零
HK$86,791,000 was recorded as current assets at 30 September 2020. 年九月三十日尚未完成，故應收首次
公開發售所得款項86,791,000港元已
於二零二零年九月三十日列為流動
資產。
17. RELATED PARTY/CONNECTED TRANSACTIONS 17. 關聯方╱關連交易
(a) Related party transactions (a) 關聯方交易
The Group has following related party transactions during the period: 本集團於本期間內有以下關聯方
交易：
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
HK$』000 HK$』000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Rental expenses relevant to a short-term lease 與一組出租人訂立有關短期
entered into with a group of lessors in which 租賃的租金開支，當中，
a Director of the Company and certain family 本公司董事及本公司另一名
members of another Director of the Company 董事之若干家族成員於相關
have ownership interest in an underlying asset資產擁有所有權權益
–
200
Repayment of lease liabilities to a group of 向一組出租人償還租賃負債，
lessors in which a Director of the Company and 當中，本公司董事及本公司
certain family members of another Director of 另一名董事之若干家族成員
the Company have ownership interest in an 於相關資產擁有所有權權益
underlying asset
215
34
(b) Remuneration for key management personnel (including (b)
Directors) of the Group
本集團主要管理人員（包括董
事）薪酬
Six months ended 30 September
截至九月三十日止六個月
2020 2019
二零二零年二零一九年
HK$』000 HK$』000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Salaries, allowances and other benefits in kind薪金、津貼及其他實物福利
3,384
Contributions to defined contribution plans定額供款計劃的供款
72
3,456
3,438
72
3,510
18. FAIR VALUE MEASUREMENTS
18. 公平值計量
All financial assets and financial liabilities are carried at amounts not 所有金融資產及金融負債均以與其於
materially different from their fair values as at 30 September 2020 and 31 二零二零年九月三十日及二零二零年
March 2020. 三月三十一日的公平值並無重大差異
的金額列賬。
19. CAPITAL COMMITMENTS
19. 資本承擔
The Group had no significant capital commitment as at 30 September 2020
本集團於二零二零年九月三十日及二
and 31 March 2020.
零二零年三月三十一日概無擁有任何
重大資本承擔。
20. APPROVAL OF THE INTERIM FINANCIAL STATEMENTS
20. 批准中期財務報表
The Interim Financial Statements of 2020 were approved by the Board on 二零二零年中期財務報表於二零二零
25 November 2020. 年十一月二十五日獲董事會批准。
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