ONEFORCEHLDGS：INTERIMREPORT2025.pdf

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1、 2025 年 中 期 報 告 2025 INTERIM REPORT 於開曼群島註冊成立的有限公司 Incorporated in the Cayman Islands with limited liability 股份代號：1933 Stock Code：1933 1 Contents 目錄 Board and Committees 2 董事會及委員會 2 Chairmans Statement 3 主席報告 3 Management Discussion and Analysis 4 管理層討論與分析 4 Corporate Governance 13 企業管治 13 Other Inf

2、ormation 14 其他資料 14 Share Option Scheme and Share Award Scheme 20 購股權計劃及股份獎勵計劃 20 Independent Auditors Report 27 獨立核數師報告 27 Consolidated Statement of Profit or Loss 29 綜合損益表 29 Consolidated Statement of Profit or Loss and Other Comprehensive Income 30 綜合損益及其他全面收益表 30 Consolidated Statement of Financ

3、ial Position 31 綜合財務狀況表 31 Consolidated Statement of Changes in Equity 33 綜合權益變動表 33 Condensed Consolidated Cash Flow Statement 35 簡明綜合現金流量表 35 Notes to the Unaudited Interim Financial Report 36 未經審核中期財務報告附註 36 Corporate Information 61 公司資料 61 Definitions 63 釋義 63 2 Board and Committees 董事會及委員會 BOAR

4、D OF DIRECTORS Executive Directors WANG Dongbin(Chairman)WU Zhanjiang(Chief Executive Officer)WU Hongyuan(Executive President)LI Kangying Non-executive Director YANG Chun*Independent non-executive Directors NG Kong Fat HAN Bin WANG Peng COMMITTEES Audit Committee NG Kong Fat(Chairman)HAN Bin WANG Pe

5、ng Nomination Committee WANG Dongbin(Chairman)HAN Bin WANG Peng Remuneration Committee HAN Bin(Chairman)WANG Dongbin NG Kong Fat *With effect from 13 December 2024,Ms.YANG Chun was appointed as the non-executive Director.Details are set out in the announcement of the Company dated 13 December 2024.董

6、事會董事會 執行董事執行董事 王東斌（主席）吳戰江（行政總裁）吳洪淵（執行總裁）李抗英 非執行董事非執行董事 楊純*獨立非執行董事獨立非執行董事 吳光發 韓彬 王鵬 委員會委員會 審核委員會審核委員會 吳光發（主席）韓彬 王鵬 提名委員會提名委員會 王東斌（主席）韓彬 王鵬 薪酬委員會薪酬委員會 韓彬（主席）王東斌 吳光發 *自2024年12月13日起，楊純女士獲委任為非執行董事。詳情載于公司於2024年12月13日發佈的公告。3 Chairmans Statement 主席報告 On behalf of the board(the“Board”)of directors(the“Direct

7、ors”)of OneForce Holdings Limited(the“Company”,and together with its subsidiaries,the“Group”),I am pleased to present to you the interim report(the“Interim Report”)of the Group for the six months ended 30 September 2024(the“Reporting Period”).In the first half of 2024,uncertainty in the global econo

8、my persisted,inflation remained high,and investment was weak.Faced with a severe external environment,the Chinese economy is operating steadily and the transformation from old to new driving forces is accelerating.The power energy industry that the Group focuses on is undergoing a profound transform

9、ation.As one of the important national strategic goals,dual carbon has a profound impact on the power and energy industry.At the same time,power energy and digital technology are constantly integrating,generating new productivity with high-tech,high-efficiency,and high-quality characteristics throug

10、h technological,business,and commercial model innovation,which will significantly improve energy efficiency and release huge market vitality and business opportunities.Smart energy is the cornerstone business of the Group.With the continuous transformation of energy structure,the demand for building

11、 smart energy systems through new generation information technologies such as big data,the Internet,and cloud computing is becoming more urgent.The Group continues to deeply integrate information technology and energy technology,providing digital and intelligent products and solutions for energy ind

12、ustry chain enterprises,assisting energy enterprises in continuously innovating business value,and building a new digital and intelligent power system.At the same time,the Group closely adheres to the dual carbon strategy,collaborate with the upstream and downstream market players of the energy indu

13、stry chain,jointly build and share energy connectivity,and achieve green and low-carbon development.Smart life is the second curve of the Group.The Group has drawn on its experience in the construction and operation of digital platforms in the energy industry when it comes to the field of urban gove

14、rnance and personal life,accelerating urban resilience and adaptation through digital solutions,so that residents can enjoy a convenient and happy life.The continuous development of digital economy has brought huge market opportunities for the energy industry and the whole society.Through the resona

15、nce of digital intelligence and information creation,it can realise the digitalisation of product innovation,intelligent production and operation,agile user service,and ecological industry system,and achieve the large-scale application of digital products and high-quality development of social econo

16、my.By order of the Board OneForce Holdings Limited WANG Dongbin Chairman Beijing,China,25 November 2024 本人僅代表元力控股有限公司（本公司本公司，連同其附屬公司合稱本集團本集團）董事（董董事事）組成之董事會（董事會董事會），欣然提呈本集團截至2024年9月30日止六個月期間（報報告期告期）之中期報告（中期報告中期報告）。二零二四年上半年，全球經濟不確定性猶存，通脹居高，投資疲弱。面對嚴峻的外部環境，中國經濟平穩運行，新舊動能加快轉化。本集團聚焦的電力能源行業正在經歷著一場深刻的變革?！半p碳”

17、作為國家重要戰略目標之一，對電力能源行業的影響深遠。同時，電力能源和數位化技術正在不斷融合，通過技術、業務和商業模式創新，產生具有高科技、高效能、高品質特徵的新質生產力，將顯著地提升能源效率，釋放出巨大的市場活力與商業機遇。智慧能源是本集團的基石業務。隨著能源結構的不斷變革，通過大數據、互聯網、雲計算等新一代信息技術打造智慧能源系統的需求更加迫切。公司持續深度融合信息技術與能源技術，面向能源産業鏈企業提供數字化、智能化的産品和解決方案，助力能源企業持續創新業務價值，構建數字化、智能化的新型電力系統。同時緊扣“雙碳”戰略，協同能源産業鏈上下游，共建共享能源互聯，實現綠色低碳發展。智慧生活是本集團

18、的第二曲綫。本集團將能源行業數字化平臺的建設與運營經驗遷移至城市治理和個人生活領域，通過數字解決方案加速城市應變和調適能力，讓居民享受便利、幸福的生活。數字經濟的不斷發展爲能源行業乃至全社會帶來巨大的市場空間，通過數智化與信創化共振，實現産品創新數字化、生産運營智能化、用戶服務敏捷化、産業體系生態化，實現數字産品的大規模應用和社會經濟的高質量發展。承董事會命 元力控股有限公司元力控股有限公司 王東斌王東斌 主席 中國北京，2024年11月25日 4 Management Discussion and Analysis 管理層討論與分析管理層討論與分析 INDUSTRY REVIEW In th

19、e first half of 2024,the total electricity consumption in the PRC was approximately 4.66 trillion kilowatt hours,representing a year-on-year increase of approximately 8.1%,and the growth rate was approximately 3.1 percentage points higher than that of the same period last year.The recovery of the na

20、tional economy in the first half of 2024 drove the growth rate of electricity consumption to increase year-on-year.Driven by a series of policies,the number of activities in the electricity market has been continuously increasing.From January to June 2024,various electricity trading centres nationwi

21、de organised and completed a total of 2.85 trillion kilowatt hours of market trading electricity,representing a year-on-year increase of approximately 7.4%,accounting for approximately 61.1%of the total electricity consumption in society.At the same time,the national peak valley price difference is

22、showing an expanding trend,and the time of using electricity pricing policies in various regions are constantly improving,resulting in an increasing number of provinces achieving two peaks and two valleys.The digital system is an important infrastructure for the construction of the PRCs new power sy

23、stem.With the further market-oriented reform of electricity prices,the fluctuation of electricity prices has increased.At the same time,the proportion of renewable energy in the power system has increased,and the number of devices connected to the grid has surged.In June 2024,the National Energy Adm

24、inistration issued a notice on ensuring the high-quality development of new energy by doing a good job in the consumption of new energy,requiring the improvement of the power systems consumption capacity for new energy,ensuring the large-scale development of new energy while maintaining a reasonable

25、 level of utilisation.Digital technology is becoming an important infrastructure to ensure the construction of new power systems,making it possible to optimise the allocation of power energy and interact with supply and demand.The scale of the PRCs digital economy industry continues to expand.Accord

26、ing to the Digital China Development Report(2023)released by the National Data Administration,the added value of core industries in the digital economy is estimated to exceed RMB12 trillion in 2023,accounting for about 10%of the gross domestic product(GDP).The revenue of emerging businesses represen

27、ted by cloud computing,big data,and the IoT has been increasing year by year,with cloud computing and big data business revenue growing by approximately 37.5%compared to the previous year.行業回顧行業回顧 2024年上半年，全國用電量達到約4.66萬億千瓦時，同比增長約8.1%，增速比上年同期提高約3.1個百分點，上半年國民經濟恢復向好拉動電力消費增速同比提高。在一系列政策的推動下，電力市場活躍度不斷提高。由

28、2024年一月至六月，全國各電力交易中心累計組織完成市場交易電量2.85萬億度，同比增長約7.4%，佔全社會用電量比重為約61.1%。同時，全國峰穀價差呈擴大趨勢，各地分時電價政策不斷完善，實現兩峰兩穀的省份不斷增加。數位化系統是我國新型電力系統建設的重要基礎設施。隨著電價進一步市場化改革，電價的波動加大。同時，電力系統可再生能源比例增加，接入電網的設備激增。2024年6月，國家能源局發佈關於做好新能源消納工作保障新能源高品質發展的通知，要求提升電力系統對新能源的消納能力，確保新能源大規模發展的同時保持合理利用水平展。數位化技術正在成為保障新型電力系統建設的重要基礎設施，使電力能源的優化配置與

29、供需互動成為可能。中國數位經濟產業規模不斷擴大。根據國家資料局發佈的數位中國發展報告（2023年），2023年數字經濟核心產業增加值估計超過人民幣12萬億元，佔GDP比重10%左右。以雲端運算、大數據、物聯網等為代表的新興業務收入逐年攀升，雲端運算、大數據業務收入較上年增長約37.5%。5 Management Discussion and Analysis 管理層討論與分析 BUSINESS REVIEW The acceleration of new energy transformation in the power system is happening,and there is hu

30、ge innovation and upgrading space in power production,dispatching,metering,marketing,market-oriented trading,and other aspects.In 2024,power enterprises further implemented the action plan for digital transformation of state-owned enterprises,and the power supply sector will rely on new digital tech

31、nologies to enhance the digital level of production and operation.To fully recognise the value of power data in the field of power grid,a power grid form of big grid+microgrid will gradually be formed.The Group is a leading technology enterprise in the energy information technology industry,and has

32、been principally engaged in the field of power and energy information technology for 28 years.It is time for the Group to take advantage of the construction of the new power system,and take full advantage of the accelerated transformation of the new power system(from now to 2030),the overall formati

33、on period(from 2030 to 2045),and the consolidation and improvement period(from 2045 to 2060).Meanwhile,the Group is also engaged in the integration of the electric power industry,information industry and IoT industry.Based on years of research and development(“R&D”)investment and practical experienc

34、e in information and IoT technology,it independently developed an intelligent IoT product called core in 2013.The intelligent IoT gateway product core is the sensory nerve endings of a smart city,which provides access to power and network,connects all the smart applications,obtains data and distribu

35、tes information in cities.At the same time,cores data platform covers the entire lifecycle of data,including functions such as data aggregation,data governance,data processing,and data analysis,maximising data value,achieving data resource utilisation,data productisation,and data commercialisation.I

36、t provides one-stop data products and services for both data suppliers and users,ensuring the safe circulation of data.The Group continues to invest in R&D,improving its technology system with spatiotemporal big data and artificial intelligence as its core,actively participating in the public data o

37、peration work of cooperating provinces and cities,and aims to continue to obtain stable profits.In the early stage,the Group has completed the construction of smart light poles in Mentougou District in Beijing,and smart city applications such as Jinan and Baoding smart waste classification stations.

38、業務回顧業務回顧 電力系統新能源轉型加速正在發生，在電力生產、調度、計量、行銷、市場化交易等方面有巨大的創新和升級空間。2024年電力企業進一步深入實施國有企業數位化轉型行動計畫，電源領域依託數位化新技術，提升生產運營的數位化水準。電網領域充分挖掘電力資料價值，逐步構成“大電網+微電網”的電網形態。本集團是能源信息科技行業領先的科技企業，深耕電力能源信息化領域28年。好風憑藉力，揚帆正當時，本集團將乘新型電力系統建設東風，在新型電力系統的加速轉型期（當前至2030年）、總體形成期（2030年至2045年）、鞏固完善期（2045年至2060年），發揮優勢，大有可爲。同時，本集團所處的行業也是電力

39、行業、信息行業與物聯網行業的融合?；抖嗄陙韺π畔⑴c物聯網技術的研發投入和實戰經驗，2013年公司自主研發出智能物聯網産品芯。它是一個爲傳感設備供電供網的物聯網設備，承載城市各類智能應用接入、數據采集及信息發布功能，是智慧城市的神經末梢。同時，芯的數據平臺覆蓋數據全生命周期，包含數據彙聚、數據治理、數據加工、數據分析等功能，最大化數據價值，實現數據資源化、數據産品化、數據商品化。在原始數據不出域的前提下，爲數據供給方和需求方提供一站式數據産品和服務，爲數據安全流通保駕護航。本集團持續投入研發，完善以時空大數據和人工智能爲核心的技術體系，積極參與合作省市的公共數據運營工作，並將持續獲取穩定收益，

40、前期已完成北京市門頭溝區建設智慧燈桿，濟南市、保定市智慧垃圾分類驛站等智慧城市應用。6 Management Discussion and Analysis 管理層討論與分析 OUTLOOK AND PROSPECT The world is entering a stage of economic development dominated by the information industry,and the industrial upgrading led by digital technologies such as new generation information technol

41、ogy,new energy technology,and intelligent manufacturing technology has opened up new value and development space for the digital economy.In 2024,the 20th National Congress of the Communist Party of China made a major strategic deployment of high-level technological self-reliance and self-strengtheni

42、ng,original leading technological R&D”.Faced with enormous development opportunities,the Group has the confidence to further tap into its potential and increase efficiency,create excellent results,and promote the enterprise to continue to move forward along the path of high-quality development.發展展望發

43、展展望 世界正進入以資訊產業為主導的經濟發展階段，以新一代資訊技術、新能源技術、智慧製造技術為代表的數位技術所引領的產業升級開闢了數字經濟新價值和發展新空間。2024年，黨的二十大作出了高水準科技自立自強、原創性引領性科技攻關的重大戰略部署。面對巨大的發展機遇，本集團有信心和底氣進一步挖潛增效，共創佳績，推動企業沿著高品質發展航道繼續前進。7 Management Discussion and Analysis 管理層討論與分析 FINANCIAL REVIEW Revenue The following table sets out the breakdown of the Groups r

44、evenue by business segment during the Reporting Period:財務回顧財務回顧 收入收入 於報告期內，下表載列本集團按業務分部劃分的收入明細：For the six months ended 30 September 2024 截至 2024 年 9 月 30 日止 六個月 RMB000 人民幣千元 For the six months ended 30 September 2023 截至 2023 年 9 月 30 日止 六個月 RMB000 人民幣千元 Sale of software and solutions 銷售軟件及解決方案 71,6

45、44 64,330 Provision of technical services 提供技術服務 100,105 166,650 Sale of products 銷售產品 12,882 22,705 184,631 253,685 During the Reporting Period,the Groups revenue decreased by approximately RMB69,054,000,which was mainly due to the combination of the following:(i)the year-on-year increase in revenu

46、e from sale of software and solutions by approximately RMB7,314,000,which was mainly contributed by the implementation of a number of large-scale information construction projects of energy enterprises such as Inner Mongolia Power(Group)Company Limited and China Southern Power Grid Company Limited(C

47、SG)during the Reporting Period;(ii)the decrease in revenue from provision of technical services by approximately RMB66,545,000,which was mainly due to a reduction in the number of projects.To strengthen cash flow management,the Group has particularly reduced projects with longer payment cycles;and (

48、iii)the decrease in revenue of sale of products by approximately RMB9,823,000 which was mainly due to the fact that the Group completed some sales contracts of the ubiquitous power IoT in the previous year.於 報 告 期 內，本 集 團 收 入 下 降 約 人 民 幣69,054,000元，主要是由於以下因素的綜合影響：(i)銷售軟件及解決方案收入同比增長約人民幣7,314,000元，主要歸

49、因於包括內蒙古電力（集團）有限責任公司及中國南方電網有限責任公司（南方電網南方電網）在內的多項能源企業大型信息化建設項目於報告期內實施；(ii)提供技術服務收入下降約人民幣66,545,000元，主要由於項目數量減少。為加強現金流管理，本集團減少了回款週期較長的項目；及 (iii)銷售産品收入下降約人民幣9,823,000元，主要歸因於部分泛在電力物聯網産品銷售合同於此前年度已執行完畢。8 Management Discussion and Analysis 管理層討論與分析 Cost of sales and gross profit margin The following table s

50、ets out the breakdown of the Groups cost of sales and gross profit margin by business segment during the Reporting Period:銷售成本與毛利率銷售成本與毛利率 於報告期內，下表載列本集團按業務分部劃分的銷售成本與毛利率明細：For the six months ended 30 September 2024 截至 2024 年 9 月 30 日止 六個月 RMB000 人民幣千元 For the six months ended 30 September 2023 截至 202

51、3 年 9 月 30 日止 六個月 RMB000 人民幣千元 Cost of sales(RMB000)銷售成本（人民幣千元）銷售成本（人民幣千元）Sale of software and solutions 銷售軟件及解決方案 61,364 46,961 Provision of technical services 提供技術服務 92,913 143,642 Sale of products 銷售產品 12,524 22,092 166,801 212,695 Gross profit margin 毛利率毛利率 Sale of software and solutions 銷售軟件及解決

52、方案 14.3%27.0%Provision of technical services 提供技術服務 7.2%13.8%Sale of products 銷售產品 2.8%2.7%9.7%16.2%During the Reporting Period,the year-on-year decrease in cost of sales of the Group was approximately RMB45,894,000,which was mainly driven by the decrease in sales.Meanwhile,the Groups overall gross

53、profit margin fell from approximately 16.2%to approximately 9.7%,mainly due to the intensified market competition,resulting in the Group adjusting its pricing for new projects to acquire long-term customers.Intangible assets and property,plant and equipment(“PP&E”)As at 30 September 2024,the carryin

54、g amount of intangible assets was approximately RMB1,749,000(31 March 2024:approximately RMB3,335,000).The carrying amount of PP&E was approximately RMB5,197,000(31 March 2024:approximately RMB6,226,000).於報告期內，本集團銷售成本受收入下降的影響，同比下降約人民幣45,894,000元。同時，本集團整體毛利率由約16.2%下降至約9.7%，主要歸因於市場競爭加劇，本集團對新項目調整報價以獲得長

55、期客戶。無形資產與物業、廠房及設備無形資產與物業、廠房及設備 於2024年9月30日，無形資産的賬面值約人民幣1,749,000元（2024年3月31日：約人民幣3,335,000元）。物業、廠房及設備的賬面值約人民幣5,197,000元（2024年3月31日：約人民幣6,226,000元）。9 Management Discussion and Analysis 管理層討論與分析 Trade and bills receivables and contract assets As at 30 September 2024,the carrying amount of trade and bi

56、lls receivables and contract assets amounted to approximately RMB480,678,000(31 March 2024:approximately RMB496,931,000).The decrease was mainly driven by strengthening the collection of trade and bills receivables and contract assets.The credit risk and default risk of major customers of trade rece

57、ivables and contract assets of the Group have not changed significantly as compared with previous years.Inventories and other contract costs As at 30 September 2024,the carrying amount of inventories and other contract costs was approximately RMB61,241,000(31 March 2024:approximately RMB58,704,000).

58、R&D expenditure The following table sets out the breakdown of the Groups R&D expenditure charged to profit or loss accounts during the Reporting Period:貿易應收款項貿易應收款項及應收票據及應收票據及合同資產及合同資產 於2024年9月30日，貿易應收款項及應收票據及合同資産賬面值約人民幣480,678,000元（2024年3月31日：約人民幣496,931,000元）。該降低主要是受本期加大催收力度的影響。本集團的應收貿易款項及合同資產的主要客

59、戶的信用風險和違約風險與往年相比未發生重大實質性變化。存貨及其他合同成本存貨及其他合同成本 於2024年9月30日，存貨及其他合同成本的賬面值約人民幣61,241,000元（2024年3月31日：約人民幣58,704,000元）。研發支出研發支出 於報告期內，下表載列本集團已計入當期損益研發支出明細：For the six months ended 30 September 2024 截至 2024 年 9 月 30 日止 六個月 RMB000 人民幣千元 For the six months ended 30 September 2023 截至 2023 年 9 月 30 日止 六個月 RM

60、B000 人民幣千元 R&D expenditure 研發支出研發支出 Charged to profit or loss accounts 計入當期損益金額 6,060 17,913 6,060 17,913 During the Reporting Period,the amount of R&D expenditure decreased by approximately RMB11,853,000 as compared with that for the same period last year.報告期內，研發支出發生額比去年同期下降約人民幣11,853,000元。10 Manag

61、ement Discussion and Analysis 管理層討論與分析 LIQUIDITY AND FINANCIAL RESOURCES As at 30 September 2024,the Group had net current assets amounting to approximately RMB251,233,000(31 March 2024:approximately RMB260,298,000),including cash at bank and on hand of approximately RMB47,269,000(31 March 2024:appr

62、oximately RMB62,891,000).The Groups current ratio(as calculated by current assets divided by current liabilities)was 1.72 times(31 March 2024:1.71 times).The Groups interest-bearing liabilities include short-term bank loans of approximately RMB129,200,000(31 March 2024:approximately RMB132,455,000)a

63、nd long-term bank loans of approximately RMB14,900,000(31 March 2024:approximately RMB9,920,000).Interest-bearing liabilities represent 54.8%of net assets(31 March 2024:51.4%).Gearing ratio is calculated by net debt divided by total capital as at the end of the year.Net debt is calculated as total b

64、orrowings(including bank borrowings and finance lease payables,if any)less cash and bank balances,while total capital is calculated as“equity”as shown in the consolidated statement of financial position,plus net debt,where applicable.The Groups gearing ratio as at 30 September 2024 was 27%(31 March

65、2024:22%).SIGNIFICANT INVESTMENT HELD,MATERIAL ACQUISITION AND DISPOSAL OF SUBSIDIARIES,ASSOCIATES AND JOINT VENTURES During the Reporting Period and up to the date of this report,the Group did not hold any material investment and had no material acquisition and disposal of subsidiaries,associates a

66、nd joint ventures.流動資金及財務資源流動資金及財務資源 於2024年9月30日，本集團的流動資產淨額約人民幣251,233,000 元（2024 年 3 月 31 日：約 人 民 幣260,298,000元），包括銀行結餘及現金約人民幣47,269,000元（2024年3月31日：約人民幣62,891,000元）。本集團的流動比率（按流動資產除以流動負債計算）為1.72倍（2024年3月31日：1.71倍）。本 集 團 計 息 負 債 包 括 短 期 銀 行 貸 款 約 人 民 幣129,200,000 元（2024 年 3 月 31 日：約 人 民 幣132,455,000

67、 元），和 長 期 銀 行 貸 款 約 人 民 幣14,900,000元（2024年3月31日：約人民幣9,920,000元）。計息負債佔資產淨額54.8%（2024年3月31日：51.4%）。資本負債比率乃根據年末的債項淨額除以總資本計算得出。債項淨額乃根據借款總額（包括銀行借款及融資租賃應付款項，如有）減現金及銀行結餘計算，而總資本則以綜合財務狀況表內所示的權益加上債項淨額（如適用）計算。於2024年9月30日，本集團的資本負債比率為27%(2024年3月31日：22%)。所持重大投資、所持重大投資、重大重大收購及出售收購及出售附屬公司、附屬公司、聯屬公司及合資公司聯屬公司及合資公司 於報

68、告期內及直至本報告日期，本集團並無持有任何重大投資，無收購及出售附屬公司、聯屬公司及合資公司。11 Management Discussion and Analysis 管理層討論與分析 CAPITAL STRUCTURE The share capital of the Company only comprises of ordinary shares.As at 30 September 2024,the Company had 503,927,177 shares in issue.CONTINGENT LIABILITIES The Group did not have any mat

69、erial contingent liabilities as at 30 September 2024(31 March 2024:nil).TREASURY MANAGEMENT For the Reporting Period,there had been no material change in the Groups funding and treasury policies.The Group has a sufficient level of cash and a certain level of forecasted banking facilities for the con

70、duct of its trade in the normal course of business.The management of the Company closely reviews trade receivable balances and any overdue balances on an ongoing basis and the Company only trades with creditworthy parties.The management of the Company also closely monitors the Groups liquidity posit

71、ion to ensure that the liquidity structure of the Groups assets,liabilities and commitments can meet its funding requirements to manage liquidity risk.股本架構股本架構 本公司的股本僅包括普通股。於2024年9月30日，本公司有503,927,177股已發行股份?；蛉回搨蛉回搨?於2024年9月30日，本集團並無重大或然負債（2024年3月31日：無）。庫務管理庫務管理 於截至2024年9月30日止六個月，本集團的融資及庫務政策並無重大變動。本

72、集團具備充足水平的現金及預計可獲得一定水平的銀行信貸，以供其在一般業務過程中進行貿易活動。本公司管理層持續密切檢討我們的貿易應收款項結餘及任何逾期結餘，並只會與具信譽的有關方進行貿易。本公司管理層密切監察本集團流動資金狀況，以確保本集團的資産、負債及承擔的流動資金架構可滿足其融資需求，以管控流動資金風險。12 Management Discussion and Analysis 管理層討論與分析 PLEDGE OF ASSETS As at 30 September 2024,RMB10,000,000 of certificate of deposits has been pledged t

73、o Shanghai Pudong Development Bank Co.,Ltd.Beijing Huizhong Sub branch for bank borrowings of the Group(31 March 2024:RMB10,000,000).As at 30 September 2024,intangible assets amounting to approximately RMB797,000(31 March 2024:approximately RMB797,000)have been pledged to Beijing Haidian Sci-tech En

74、terprises Financing Guarantee for bank borrowings to the Group.As at 30 September 2024,the Group had no PP&E that was held under finance leases(31 March 2024:nil).EMPLOYEES AND REMUNERATION POLICIES The total number of employees was approximately 398 as at 30 September 2024(31 March 2024:approximate

75、ly 517).The Groups employee benefit expenses mainly included salaries,overtime payment and discretionary bonus,share options,other staff benefits and contributions to retirement schemes.During the Reporting Period,the Groups total employee benefit expenses(including Directors emoluments)amounted to

76、approximately RMB43,734,000(six months ended 30 September 2023:approximately RMB48,842,000).Appropriate training programmes are also offered for staff training and development.Remuneration is determined with reference to the qualification,experience and work performance of employees,whereas the paym

77、ent of discretionary bonus is generally subject to work performance,the financial performance of the Group in that particular year and general market conditions.FOREIGN EXCHANGE RISK The Group operates mainly in the PRC.Entities within the Group are exposed to foreign exchange risk arising from vari

78、ous currency exposures,primarily with respect to HK$and RMB.Foreign exchange risk arises from monetary assets and liabilities that are denominated in a currency that is not the entitys functional currency.The management of the Company has set up a policy to require the group companies to manage thei

79、r foreign exchange risk against their functional currencies.The group companies do not adopt formal hedge accounting policy.The group companies manage their foreign currency risk by closely monitoring the movements of foreign currency rates and will consider entering into forward foreign exchange co

80、ntracts to reduce the exposure should the need arise.資產抵押資產抵押 於2024年9月30日，本集團人民幣10,000,000元存款證明質押給上海浦東發展銀行股份有限公司北京匯衆支行用作本集團銀行借款之抵押（2024年3月31日：人民幣10,000,000元）。於2024年9月30日，無形資産成本人民幣797,000元（2024年3月31日：人民幣797,000元）已抵押給北京海澱科技企業融資擔保有限公司，用於本集團借款。於2024年9月30日，本集團無任何物業、廠房及設備為根據融資租賃所持有（2024年3月31日：無）。僱員及薪酬政策僱員

81、及薪酬政策 於2024年9月30日合共聘用約398名僱員（2024年3月31日：約517名）。本集團的僱員福利開支主要包括薪金、加班工資及酌情花紅、購股權、其他僱員福利及退休計劃供款。於報告期內，本集團僱員福利開支總額（包括董事酬金）約爲人民幣43,734,000元（截至2023年9月30日止六個月：約人民幣48,842,000元）。本公司為工作人員的培訓和發展提供了適當的培訓方案。薪酬乃按雇員的資歷、經驗及工作表現釐定，而酌情花紅一般視乎工作表現、本集團於特定年度的財務業績及整體市場狀況而釐定。外匯風險外匯風險 本集團主要於中國經營。本集團內實體面對若干貨幣產生的外匯風險，主要有關港元及人民

82、幣。外匯風險產生自以並非有關實體功能貨幣計值的貨幣資產及負債。本公司管理層已制定政策要求集團公司管理面對的其功能貨幣外匯風險。集團公司並無採納正式對沖會計政策。其透過密切監察外幣匯率變動管理其外幣風險，並將考慮在必要 時 訂 立 遠 期 外 匯 合 約 以 減 低 風 險。13 Corporate Governance 企業管治 CORPORATE GOVERNANCE Compliance with the Corporate Governance Code The Company strives to attain and maintain high standards of corpor

83、ate governance best suited to the needs and interests of the Group as it believes that an effective corporate governance framework is fundamental to promoting and safeguarding interests of shareholders and other stakeholders and enhancing shareholder value.Accordingly,the Company has adopted and app

84、lied corporate governance principles as set out in the Corporate Governance Code(the“CG Code”)contained in Appendix C1 to the Listing Rules and practices that emphasise a quality Board,effective risk management and internal controls systems,stringent disclosure practices,transparency and accountabil

85、ity.It is,in addition,committed to continuously improving these practices and inculcating an ethical corporate culture.The Company has complied with all code provisions of the CG Code throughout the Reporting Period.Compliance with the Model Code for Securities Transactions by Directors The Company

86、has adopted the Model Code for Securities Transactions by Directors of Listed Issuers(the“Model Code”)as set out in Appendix C3 to the Listing Rules as code of conduct regarding securities transactions by Directors.In response to specific enquiries made,all Directors confirmed that they have complie

87、d with the Model Code in their securities transactions during the Reporting Period.企業管治企業管治 遵守企業管治守則遵守企業管治守則 本公司相信有效的企業管治架構是增進及保障股東及其他利益相關人士權益與提升股東價值的基本要素，因此致力達致與維持最適合本集團需要及利益的高企業管治水平。為此，本公司已採納及應用上市規則附錄C1所載之企業管治守則（企業企業管管治守則治守則）之企業管治原則及常規，強調要有一個優秀的董事會、有效的風險管理及內部監控系統、嚴格的披露常規，以及具透明度及問責性。此外，本公司不斷優化該等常規，

88、培養高度操守的企業文化。於報告期內，本公司已遵守企業管治守則的所有守則條文。遵守董事進行證券交易的標準守則遵守董事進行證券交易的標準守則 本公司已採納上市規則附錄C3所載之上市發 行 人 董 事 進 行 證 券 交 易 的 標 準 守 則（標準守則標準守則）作為董事進行證券交易的行為守則。所有董事就有關查詢時均確認，他們於報告期內進行的證券交易均已遵守標準守則。14 Other Information 其他資料 DIRECTORS AND CHIEF EXECUTIVES INTERESTS AND SHORT POSITIONS IN SHARES,UNDERLYING SHARES AND

89、 DEBENTURES As at 30 September 2024,the interests and short positions of the Directors and chief executive of the Company in the Shares,underlying Shares and debentures of the Company or any of its associated corporations(within the meaning of Part XV of the SFO)which had been notified to the Compan

90、y and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO(including interests and short positions which they were taken or deemed to have under such provisions of the SFO),or which were recorded in the register required to be kept by the Company pursuant to Section 352 of the SFO,

91、or as otherwise notified to the Company and the Stock Exchange pursuant to the Model Code were as follows:Long positions in the Shares and underlying Shares of the Company 董事及最高行政人員於股份、相關股份董事及最高行政人員於股份、相關股份及債券之權益與淡倉及債券之權益與淡倉 於2024年9月30日，本公司董事及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）之股份、相關股份及債券中擁有根據證券及期貨條例

92、第XV部第7 及第8分部已知會本公司及聯交所之權益及淡倉（包括根據證券及期貨條例之該等條文視為或當作由彼等擁有之權益及淡倉），或已登記於本公司根據證券及期貨條例第352 條規定備存之登記冊，或根據標準守則已知會本公司及聯交所之權益及淡倉如下：於本公司股份及相關股份之好倉於本公司股份及相關股份之好倉 Directors Capacity/Nature of interests Number of Shares held Approximate%of shareholding 董事董事 身份權益性質身份權益性質 持有股份數目持有股份數目 持股數持股數 概約百分比概約百分比 WANG Dongbin

93、 Interest of a controlled corporation 60,000,000(1)11.91%王東斌 受控法團權益 LI Kangying Interest of a controlled corporation 60,000,000(2)11.91%李抗英 受控法團權益 WU Zhanjiang Interest of a controlled corporation 60,000,000(3)11.91%吳戰江 受控法團權益 15 Other Information 其他資料 Notes:1 These Shares were held by Smart East,wh

94、ich was wholly owned by Mr.Wang Dongbin.2 These Shares were held by Main Wealth,which was wholly owned by Mr.Li Kangying.3 These Shares were held by Union Sino,which was wholly owned by Mr.Wu Zhanjiang.Save as disclosed above,as at 30 September 2024,none of the Directors or chief executive of the Co

95、mpany had any interests or short positions in the Shares,underlying Shares and debentures of the Company and 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 S

96、FO(including interests or short positions which they were taken or deemed to have under such provisions of the SFO),or were required,pursuant to Section 352 of the SFO,to be entered in the register referred to therein,or as otherwise notified to the Company and the Stock Exchange pursuant to the Mod

97、el Code.附註：1 該等股份由Smart East持有，該公司由王東斌先生全資擁有。2 該等股份由Main Wealth持有，該公司由李抗英先生全資擁有。3 該等股份由Union Sino持有，該公司由吳戰江先生全資擁有。除上文所披露者外，於2024年9月30日概無本公司董事或最高行政人員於本公司及其相聯法團（定義見證券及期貨條例第XV部）之股份、相關股份及債券中擁有根據證券及期貨條例第XV部第7及第8分部而須知會本公司及聯交所之權益或淡倉（包括彼等根據該等證券及期貨條例條文而被視作或當作擁有之權益或淡倉），或須記錄於根據證券及期貨條例第352條存置之登記名冊內之權益或淡倉，或根據標準守

98、則而須知會本公司及聯交所之權益或淡倉。16 Other Information 其他資料 DIRECTORS INTERESTS IN COMPETING BUSINESS During the Reporting Period,none of the Directors,Substantial Shareholders nor any of their respective close associates(as defined under the Listing Rules)had any interest in a business which causes or may cause s

99、ignificant competition with the business of the Group.INTERESTS AND SHORT POSITIONS OF SHAREHOLDERS DISCLOSEABLE UNDER THE SFO So far as the Directors are aware,as at 30 September 2024,other than the interests and short positions of the Directors as disclosed in the section titled“Directors and Chie

100、f Executives Interests and Short Positions in Shares,Underlying Shares and Debentures”above,the following persons had interests or short positions in the Shares or underlying Shares which would fall to be disclosed to the Company under the provisions of Divisions 2 and 3 of Part XV of the SFO,or whi

101、ch were recorded in the register required to be kept by the Company under Section 336 of the SFO,or as otherwise notified to the Company and the Stock Exchange:Interests and short positions of Substantial Shareholders in the Shares and underlying Shares Long positions in the Shares and underlying Sh

102、ares 董事於競爭業務之權益董事於競爭業務之權益 於報告期內，董事、本公司主要股東或任何彼等各自之緊密聯系人（定義見上市規則）概無於任何對本集團業務造成或可能造成重大競爭的業務中擁有任何權益。根據證券及期貨條例須予披露之股東權根據證券及期貨條例須予披露之股東權益及淡倉益及淡倉 就董事所知悉，於2024年9月30日，除上述董事及最高行政人員於股份、相關股份及債券之權益及淡倉一節所披露之董事之權益與淡倉外，下列人士在本公司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分部規定須向本公司披露，或已登記於本公司根據證券及期貨條例第336條規定備存之登記冊，或須知會本公司及聯交所之權益或淡

103、倉：主要股東於本公司股份及相關股份之權益及主要股東於本公司股份及相關股份之權益及淡倉淡倉 於本公司股份及相關股份之好倉 Name Capacity/Nature of interests Number of Shares held Approximate%of shareholding 姓名 身份權益性質身份權益性質 持有股份數目持有股份數目 持股數持股數 概約百分比概約百分比 Xiong Weiqin Interest of spouse 60,000,000(1)11.91%熊衛琴 配偶權益 An Ning Interest of spouse 60,000,000(2)11.91%安寧

104、配偶權益 Zhang Jianhua Interest of spouse 60,000,000(3)11.91%張建華 配偶權益 Smart East Beneficial owner 60,000,000(4)11.91%實益擁有人 Main Wealth Beneficial owner 60,000,000(5)11.91%實益擁有人 Union Sino Beneficial owner 60,000,000(6)11.91%實益擁有人 17 Other Information 其他資料 Name Capacity/Nature of interests Number of Shar

105、es held Approximate%of shareholding 姓名 身份權益性質身份權益性質 持有股份數目持有股份數目 持股數持股數 概約百分比概約百分比 Long Eagle Beneficial owner 60,000,000(7)11.91%實益擁有人 Toplight Management Limited Interest of a controlled corporation 60,000,000(7)11.91%受控法團權益 Cao Mingda Founder of a discretionary trust who can influence how the tru

106、stee exercises his discretion 60,000,000(7)11.91%曹明達 可影響受託人如何行使其酌情權的酌情信託成立人 Trident Trust Company(Cayman)Limited Trustee 受託人 60,000,000(7)11.91%Pang Ziqian Interest of spouse 60,000,000(8)11.91%龐紫倩 配偶權益 Chance Talent Beneficial owner 36,164,000(9)7.18%實益擁有人 CCBI Investments Interest of a controlled

107、corporation 36,164,000(9)7.18%受控法團權益 CCB International(Holdings)Limited Interest of a controlled corporation 36,164,000(9)7.18%建銀國際（控股）有限公司 受控法團權益 CCB Financial Holdings Limited Interest of a controlled corporation 36,164,000(9)7.18%建行金融控股有限公司 受控法團權益 CCB International Group Interest of a controlled

108、corporation 36,164,000(9)7.18%Holdings Limited 建行國際集團控股有限公司 受控法團權益 China Construction Bank Corporation Interest of a controlled corporation 36,164,000(9)7.18%中國建設銀行股份有限公司 受控法團權益 Central Huijin Investment Limited Interest of a controlled corporation 36,164,000(9)7.18%中央匯金投資有限責任公司 受控法團權益 Great Attain

109、International Limited Beneficial owner 124,191,177(10)24.64%達偉國際有限公司 實益擁有人 Notes:1 Ms.Xiong Weiqin is the spouse of Mr.Wang Dongbin,an executive Director.Under the SFO,Ms.Xiong is deemed to be interested in the 60,000,000 Shares held by Smart East as mentioned in Note 4.2 Ms.An Ning is the spouse of

110、 Mr.Li Kangying,an executive Director.Under the SFO,Ms.An is deemed to be interested in the 60,000,000 Shares held by Main Wealth as mentioned in Note 5.附註：1 熊衛琴女士為執行董事王東斌先生的配偶。根據證券及期貨條例，熊女士被視作於附註4所述Smart East持有的60,000,000股股份。2 安寧女士為執行董事李抗英先生的配偶。根據證券及期貨條例，安女士被視作於附註5所述Main Wealth持有的60,000,000股股份。18 O

111、ther Information 其他資料 3 Ms.Zhang Jianhua is the spouse of Mr.Wu Zhanjiang,an executive Director.Under the SFO,Ms.Zhang is deemed to be interested in the 60,000,000 Shares held by Union Sino as mentioned in Note 6.4 These Shares were held by Smart East,which was wholly owned by Mr.Wang Dongbin,an exe

112、cutive Director.5 These Shares were held by Main Wealth,which was wholly owned by Mr.Li Kangying,an executive Director.6 These Shares were held by Union Sino,which was wholly owned by Mr.Wu Zhanjiang,an executive Director.7 These Shares were held by Long Eagle,which was wholly owned by Toplight Mana

113、gement Limited.Trident Trust Company(Cayman)Limited is interested in all the shares in Toplight Management Limited as a trustee of the trust.Mr.Cao Mingda is the founder of a discretionary trust and is interested in 60,000,000 Shares through Trident Trust Company(Cayman)Limited,the trustee of the tr

114、ust,through its controlled company,Toplight Management Limited.Under the SFO,Toplight Management Limited,Trident Trust Company(Cayman)Limited and Mr.Cao Mingda are deemed to be interested in the Shares held by Long Eagle.8 Ms.Pang Ziqian is the spouse of Mr.Cao Mingda.Under the SFO,Ms.Pang is deemed

115、 to be interested in the Shares held by Long Eagle as mentioned in Note 7.9 These Shares were held by Chance Talent.As at the date of this report,China Construction Bank Corporation was owned by Central Huijin Investment Limited as to approximately 57.31%.CCB International Group Holdings Limited was

116、 wholly owned by China Construction Bank Corporation.CCB Financial Holdings Limited was wholly owned by CCB International Group Holdings Limited.CCB International(Holdings)Limited was wholly owned by CCB Financial Holdings Limited.CCBI Investments was wholly owned by CCB International(Holdings)Limit

117、ed.Chance Talent was wholly owned by CCBI Investments.Each of Central Huijin Investment Limited,China Construction Bank Corporation,CCB International Group Holdings Limited,CCB Financial Holdings Limited,CCB International(Holdings)Limited and CCBI Investments is deemed to be interested in the Shares

118、 which Chance Talent is interested in.10 Great Attain International Limited is owned as to 25%by each of Smart East,Long Eagle,Main Wealth and Union Sino respectively.Other than as disclosed above,as at 30 September 2024,the Directors have not been notified by any person(other than the Directors or

119、chief executive of the Company)who had interests or short positions in the Shares or underlying Shares as recorded in the register required to be kept pursuant to Section 336 of the SFO.PURCHASE,SALE OR REDEMPTION OF LISTED SECURITIES OF THE COMPANY During the Reporting Period,neither the Company no

120、r any of its subsidiaries has purchased,sold or redeemed any of the Companys listed securities.3 張建華女士為執行董事吳戰江先生的配偶。根據證券及期貨條例，張女士被視作於附註6所述Union Sino持有的60,000,000股股份。4 該等股份由Smart East持有，該公司由執行董事王東斌先生全資擁有。5 該等股份由Main Wealth持有，該公司由執行董事李抗英先生全資擁有。6 該等股份由Union Sino持有，該公司由執行董事吳戰江先生全資擁有。7 該 等 股份 由Long Eagle

121、持 有，該公 司 由Toplight Management Limited全資擁有。Trident Trust Company（Cayman）Limited作為信託受託人持有Toplight Management Limited的所有股份。曹明達先生是全權委託信託的創始人，通過信託受託人Trident Trust Company(Cayman)Limited及其控股公 司Toplight Management Limited持 有60,000,000股股份。根據證券及期貨條例 ，Toplight Management Limited、Trident Trust Company（Cayman）L

122、imited和曹明達先生被視為對Long Eagle持有的股份中擁有權益。8 龐紫倩女士為曹明達先生的配偶。根據證券及期貨條例，龐女士被視作於附註7所述Long Eagle持有的股份中擁有權益。9 該等股份由Chance Talent持有。於本報告日期，中國建設銀行股份有限公司由中央匯金投資有限責任公司擁有約57.31%權益。建行國際集團控股有限公司由中國建設銀行股份有限公司全資擁有。建行金融控股有限公司由建行國際集團控股有限公司全資擁有。建銀國際（控股）有限公司由建行金融控股有限公司全資擁有。CCBI Investments由建銀國際（控股）有限公司全資擁有。Chance Talent由CC

123、BI Investments全資擁有。中央匯金投資有限責任公司、中國建設銀行股份有限公司、建行國際集團控股有限公司、建行金融控股有限公司、建銀國際（控股）有限公司及CCBI Investments各自被視作於Chance Talent擁有權益的股份中擁有權益。10 達 偉 國 際 有 限 公 司 由 Smart East、Long Eagle、Main Wealth及Union Sino分別擁有25%權益。除上文披露者外，於2024年9月30日，董事並無知悉任何人士（董事或本公司最高行政人員除外）於本公司股份或相關股份中擁有根據證券及期貨條例第336條須存置的登記名冊所記錄的權益或淡倉。購買、

124、出售或贖回本公司上市證券購買、出售或贖回本公司上市證券 於報告期內，本公司或其任何附屬公司概無購回、出售或贖回本公司任何上市證券。19 Other Information 其他資料 CHANGE IN DIRECTORS INFORMATION Pursuant to Rule 13.51B(1)of the Listing Rules,the change in the Directors information since the date of the 2024 annual report of the Company is set out below:Mr.Wang Peng reti

125、red as an independent non-executive director of Sichuan Energy Investment Development Co.,Ltd.(stock code:1713)on 16 August 2024.Ms.Yang Chun has been appointed as a non-executive Director with effect from 13 December 2024.The biographical details of Ms.Yang Chun were disclosed in the announcement o

126、f the Company dated 13 December 2024.REVIEW OF INTERIM FINANCIAL STATEMENTS The unaudited condensed consolidated interim financial statements of the Group for the six months ended 30 September 2024 have been reviewed by the auditor of the Company,KPMG,in accordance with Hong Kong Standard on Review

127、Engagements 2410 “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”issued by the Hong Kong Institute of Certified Public Accountants.The independent review report of the auditor will be included in the Interim Report to Shareholders.The unaudited condensed c

128、onsolidated interim financial statements of the Group for the six months ended 30 September 2024 have also been reviewed by the audit committee of the Board.董事資訊變更董事資訊變更 根據上市規則第13.51B（1）條，自本公司2024年年報日期以來，董事資訊的變化如下：王鵬先生于2024年8月16日退任有限公司（股票代碼：1713）獨立非執行董事。楊純女士自2024年12月13日起獲委任為非執行董事。楊純女士的履歷詳情已于本公司於2024

129、年12月13日發佈的公告中披露。審閱中期財務報表審閱中期財務報表 本公司核數師畢馬威會計師事務所已按照香港會計師公會頒布之香港審閱委聘準則第2410號由實體的獨立核數師執行中期財務資料審閱，審閱本集團截至2024年9月30 日止六個月之未經審核簡明綜合中期財務報表。核數師之獨立審閱報告將刊載於寄發予股東之中期報告內。本公司審核委員會亦已審閱本集團截至2024年9月30日止六個月之未經審核簡明綜合中期財務報表。20 Share Option Scheme and Share Award Scheme 購股權計劃及股份獎勵計劃 SHARE OPTION SCHEME The Company ado

130、pted a share option scheme(“Share Option Scheme”)on 5 February 2018 for the purpose of enabling the Group to grant share options to selected participants as incentives or rewards for their contribution to the Group.All options granted under the Share Option Scheme dated 30 July 2018 have lapsed.As a

131、t the date of this report,there were no outstanding options granted but not yet exercised under the Share Option Scheme.No options were granted under the Share Option Scheme during the six months ended 30 September 2024.The Company is aware that under Rule 17.03A of the Listing Rules which came into

132、 effect on 1 January 2023,participants of share schemes shall only comprise employee participants,related entity participants and service providers(as defined in the Listing Rules).The Company will only grant the share options under the Share Option Scheme to eligible participants in compliance with

133、 Rule 17.03A of the Listing Rules and pursuant to the transitional arrangements for share schemes existing as at 1 January 2023 as specified by the Stock Exchange.The principal terms of the Share Option Scheme are as follows:(a)Who may join Subject to the amendment to the Listing Rules regarding sha

134、re schemes which came into effect on 1 January 2023,our Directors may,at their absolute discretion,invite any person belonging to any of the following classes of participants,to take up options to subscribe for Shares:(aa)any employee(whether full-time or part-time including any executive director b

135、ut excluding any non-executive director)of our Company,any of our subsidiaries or any entity(the“Invested Entity”)in which our Group holds an equity interest(“Eligible Employee”);(bb)any non-executive directors(including independent non-executive directors)of our Company,any of our subsidiaries or a

136、ny Invested Entity;(cc)any supplier of goods or services to any member of our Group or any Invested Entity;(dd)any customer of any member of our Group or any Invested Entity;購股權計劃購股權計劃 本公司於2018年2月5日採納一項購股權計劃（購股權計劃），以令本集團能夠向經選定參與者授出購股權，作為彼等為本集團作出貢獻之獎勵或回報。2018年7月30日股票期權計劃授予的所有期權已失效。截至本報告撰寫之日，公司並無根據股份期

137、權計劃已批出但尚未行權的未償期權。截至2024年9月30日的六個月內，根據購股權計劃未授予任何購股權。本公司知悉，根據於2023年1月1日生效的上市規則第17.03A條，股份計劃的參與者應僅包括員工參與者、相關實體參與者及服務提供商(定義見上市規則)。本公司只會根據上市規則第17.03A條及聯交所指明的截至2023年1月1日的現有股份計劃過渡性安排，將股份期權計劃下的股份期權授予合資格的參與者。股份認購計劃的主要條款如下:(a)可參與人士可參與人士 根據於2023年1月1日生效的上市規則有關股份計劃的修訂，董事可全權酌情邀請屬於下列任何參與人士類別的任何人士接納購股權以認購股份：(aa)本公司

138、、其任何附屬公司或本集團於其中持有股本權益的任何實體（投資實體）的任何僱員（不論全職或兼職，包括任何執行董事但不包括任何非執行董事）（合資格僱員 ）；(bb)本公司、其任何附屬公司或任何投資實體的任何非執行董事（包括獨立非執行董事）；(cc)本集團任何成員公司或任何投資實體的任何貨品或服務供應商；(dd)本集團任何成員公司或任何投資實體的任何客戶；21 Share Option Scheme and Share Award Scheme 購股權計劃及股份獎勵計劃 (ee)any person or entity that provides research,development or oth

139、er technological support to any member of our Group or any Invested Entity;(ff)any shareholder of any member of our Group or any Invested Entity or any holder of any securities issued by any member of our Group or any Invested Entity;(gg)any adviser(professional or otherwise)or consultant to any are

140、a of business or business development of any member of our Group or any Invested Entity;and (hh)any other group or classes of participants who have contributed or may contribute by way of joint venture,business alliance or other business arrangement and growth of our Group,and,for the purposes of th

141、e Share Option Scheme,the options may be granted to any company wholly owned by one or more persons belonging to any of the above classes of participants.For the avoidance of doubt,the grant of any options by our Company for the subscription of Shares or other securities of our Group to any person w

142、ho falls within any of the above classes of participants shall not,by itself,unless our Directors otherwise determine,be construed as a grant of option under the Share Option Scheme.The eligibility of any of the above class of participants to the grant of any option shall be determined by our Direct

143、ors from time to time on the basis of our Directors opinion as to his contribution to the development and growth of our Group.(ee)為本集團的任何成員公司或任何投資實體提供研究、開發或其他技術支撐的任何人士或實體；(ff)本集團任何成員公司或任何投資實體的任何股東或本集團任何成員公司或任何投資實體所發行的任何證券的任何持有人；(gg)本集團任何成員公司或任何投資實體的任何業務範疇或業務發展的任何顧問（專業或其他類型）或諮詢人士；及(hh)曾經或可能藉合資經營、業務聯盟

144、或其他業務安排而對本集團的增長作出貢獻的任何其他組別或類別參與者，及就購股權計劃而言，購股權或會授予屬於上述任何類別的參與人士的一名或多名人士所全資擁有的任何公司。為免生疑問，除非董事另有決定，否則本公司授予屬於上述任何類別參與人士的任何人士用以認購股份或本集團其他證券的任何選擇權（就其本身而言）不應被詮釋為根據購股權計劃授出購股權。上述可獲授予任何購股權的任何類別參與人士的資格由董事按其對本集團發展與增長所作貢獻的選擇不時釐定。22 Share Option Scheme and Share Award Scheme 購股權計劃及股份獎勵計劃 (b)Maximum number of Sha

145、res The Company had held an EGM on 16 September 2020 to refresh the Share Option Scheme Mandate Limit.The Company had been allowed to grant further share options to subscribe for up to an aggregate of 50,392,717 Shares,representing approximately 10%of the issued Shares,which do not include the share

146、 options that are outstanding,cancelled or have lapsed as at the date of the EGM.(c)Maximum entitlement of each participant The total number of Shares issued and which may fall to be issued upon exercise of the options granted under the Share Option Scheme and any other share option scheme of our Gr

147、oup(including both exercised or outstanding options)to each participant in any 12-month period shall not exceed 1%of the issued share capital of our Company for the time being(the“Individual Limit”).Any further grant of options in excess of the Individual Limit in any 12-month period up to and inclu

148、ding the date of such further grant shall be subject to the issue of a circular to our Shareholders and our Shareholders approval in general meeting of our Company with such participant and his associates abstaining from voting.(d)The exercise price The exercise price must be at least the higher of:

149、(i)the closing price of the securities as stated in the Exchanges daily quotations sheet on the date of grant,which must be a business day;and(ii)the average closing price of the securities as stated in the Exchanges daily quotations sheets for the five business days immediately preceding the date o

150、f grant.(e)Time of acceptance and exercise of option An option may be accepted by a participant within 21 days from the date of the offer of grant of the option.An option may be exercised in accordance with the terms of the Share Option Scheme at any time during a period to be determined and notifie

151、d by our Directors to each grantee,which period may commence on a day after the date upon which the offer for the grant of options is made but shall end in any event not later than 10 years from the date of grant of the option subject to the provisions for early termination thereof.Unless otherwise

152、determined by our Directors and stated in the offer of the grant of options to a grantee,there is no minimum period required under the Share Option Scheme for the holding of an option before it can be exercised.(b)最高股份數目最高股份數目 本公司已於2020年9月16日舉行股東特別大會更新購股權計畫授權限額。本公司獲準進一步授出可認購合共最多50,392,717股股份（相當於已發行股

153、份約10%）的購股權，當中不包括於股東特別大會當日未行使、已註銷或已失效的購股權。(c)各參與人士可獲最高配額各參與人士可獲最高配額 於任何12個月期間向各參與人士已發行及因行使根據購股權計劃及本集團任何其他購股權計劃授出的購股權（包括已行使或尚未行使購股權）而可能發行的股份總數不得超過本公司當時已發行股本1%（個別上限）。於截至進一步授出購股權之日（包括該日）止任何12個月期間再授出超逾個別上限的購股權，須待向股東發出通函及於本公司股東大會獲股東批準，而有關參與人士及其聯繫人須放棄投票。(d)行使價行使價 行使價須至少為下列兩者中的較高者：(i)有關證券在購股權授予日期（必須為營業日）的收市

154、價（以本交易所日報表所載者為準）；及(ii)該等證券在緊接購股權授予日期前五個營業日的平均收市價（收市價同樣以本交易所日報表所載者為準）。(e)接納及行使購股權期限接納及行使購股權期限 參與人士可於授出購股權要約日期起計21日內接納購股權。購股權可於董事釐定並通知各承授人期間內隨時根據購股權計劃的條款行使，該期間可由提出授出購股權要約日期後起計，惟無論如何須於授出購股權日期起計10年內屆滿，且可根據其條文提早終止。除非董事另行決定並在向承授人提出授出購股權的要約時列明，否則購股權計劃並無規定於行使購股權前須持有購股權的最短期限。23 Share Option Scheme and Share

155、Award Scheme 購股權計劃及股份獎勵計劃 (f)The vesting period for which an option must be held before it can be exercised Unless determined by the Directors,there is no vesting period required under the Share Option Scheme for the holding of an option before it can be exercised.(g)The amount payable on applicatio

156、n or acceptance of the option and the period within which payment or calls must or may be made A remittance in favour of the Company of HK$1.0 must be made on or before the date of acceptance(which may not be later than 21 days from the date of offer).(h)Number of options and awards available for gr

157、ant As at the date of this report,the number of options and awards available for grant under the scheme mandate limit shall not exceed 50,392,717 Shares representing approximately 10%of the total issued Shares of the Company(excluding treasury shares).The number of options and awards available for g

158、rant under the scheme mandate limit as at 1 April 2024 and 30 September 2024 were 50,392,717 Shares each.(i)Life of the Share Option Scheme The Share Option Scheme shall be valid and effective for a period of ten years commencing from 5 February 2018,after which period no further options will be gra

159、nted but the provisions of the Share Option Scheme shall remain in full force and effect in all other respects.In particular,all options granted before the end of such period shall continue to be valid and exercisable after the end of such period in accordance with the terms of the Share Option Sche

160、me.As at the date of this report,the Share Option Scheme has remaining life of approximately three years.(f)股份獎勵股份獎勵計劃在行使之前必須持有的歸屬期計劃在行使之前必須持有的歸屬期 董事會可隨時自行決定受托人在信托中持有的可轉讓給選定參與者的授予股份應歸屬於該選定參與者的歸屬日期。(g)期權申請或接受時應支付的金額，以及必須期權申請或接受時應支付的金額，以及必須或可以付款或催繳的期限或可以付款或催繳的期限 以本公司爲收款人的匯款港幣1.0元，必須在接受日期或之前繳付(該日期不得遲於要

161、約日期起計21天)。(h)可供授予的股權和股份獎勵計劃數量可供授予的股權和股份獎勵計劃數量 截至本報告日期，根據計劃授權限額可授予的期權和獎勵數量不得超過50,392,717股，約占公司已發行股份總數的10%（不含庫存股）。截至2024年4月1日和2024年9月30日，根據計劃授權限額可供授予的期權和獎勵數量分別爲50,392,717股。(i)購股權計劃的期限購股權計劃的期限 購股權計劃的有效期將自2018年2月5日起計為期十年，其後將不再授出任何購股權，惟購股權計劃的條文在其他所有方面仍然具有十足效力及作用。尤其於期間結束前已授出的所有購股權於該期間結束後將可繼續根據購股權計劃的條款有效且可

162、行使。於本報告日期，購股權計劃的剩餘年期約為三年。24 Share Option Scheme and Share Award Scheme 購股權計劃及股份獎勵計劃 SHARE AWARD SCHEME The Company adopted a share award scheme(“Share Award Scheme”)on 27 July 2018 to(i)recognise and reward the contribution of certain eligible participants to the growth and development of the Group

163、and to give incentives thereto in order to retain them for the continual operation and development of the Group;and(ii)to attract suitable personnel for further development of the Group.On 27 August 2018 and 2 August 2019,the Board,based on the recommendation of the remuneration committee of the Boa

164、rd,resolved to provide a sum of HK$3.0 million and HK$2.0 million respectively for the trustee of the Share Award Scheme to purchase Shares from the market pursuant to the Share Award Scheme.Further details of the Scheme are set out in the announcements of the Company dated 27 July 2018,27 August 20

165、18 and 2 August 2019,respectively.The Company is aware that under Rule 17.03A of the Listing Rules which came into effect on 1 January 2023,participants of share schemes shall only comprise employee participants,related entity participants and service providers(as defined in the Listing Rules).The C

166、ompany will only grant the share awards under the Share Award Scheme to eligible participants in compliance with Rule 17.03A of the Listing Rules and pursuant to the transitional arrangements for share schemes existing as at 1 January 2023 as specified by the Stock Exchange.The principal terms of th

167、e Share Award Scheme are as follows:股份獎勵計劃股份獎勵計劃 本公司於2018年7月28日採納一項股份獎勵計劃（股份獎勵計劃），旨在(i)嘉許若干合資格參與者對本集團增長及發展所作的貢獻並給予激勵，以挽留有關人員繼續為本集團營運及發展服務；以及(ii)為本集團進一步發展吸引合適人才。於2018年8月27日及2019年8月2日，董事會根據董事會薪酬委員會的建議，決議分別撥出3.0百萬港元及2.0百萬港元於股份獎勵計劃受託人用以在市場上根據股份獎勵計劃購買股份。關於計劃之進一步詳情，分別載於本公司於2018年7月27日、2018年8月27日及2019年8月2日刊

168、發的公告。本公司知悉，根據於2023年1月1日生效的上市規則第17.03A條，股票計劃的參與者僅包括員工參與者、相關實體參與者和服務提供商（定義見上市規則）。本公司只會根據上市規則第17.03A條及聯交所指定的截至2023年1月1日現行股份計劃過渡安排，向合資格參與者授予股份獎勵計劃下的股份獎勵。股份獎勵計劃的主要條款如下：25 Share Option Scheme and Share Award Scheme 購股權計劃及股份獎勵計劃 (a)Who may join Subject to the amendment to the Listing Rules regarding share

169、schemes which came into effect on 1 January 2023,the eligibility of any of the eligible participants to an award shall be determined by the Board from time to time on the basis of the Boards opinion as to his contribution and/or future contribution to the development and growth of the Group.Such eli

170、gible participants includes any employee(whether full time or part time,including any executive Director),non-executive and independent non-executive Directors,Shareholders and advisers of/to the Company,any subsidiary of the Company or any entity in which any member of the Group holds any equity in

171、terest or any company in which a member of the Group may have a direct or indirect investment in 20%or more of its voting powers and any company which is a subsidiary or invested entity of the controlling shareholder(s)of the Company.(b)Maximum number of Shares As at 30 September 2024,the total numb

172、er of awards available for issue were 8,512,000 Shares,representing approximately 1.7%of the total issued Shares of the Company(excluding treasury shares),held in trust by the trustee under the Share Award Scheme.As at 30 September 2024,no Share has been awarded by the Board to any eligible particip

173、ant of the Share Award Scheme.(c)Maximum entitlement of each participant The aggregate number of the Shares underlying all grants made during the term of the Share Award Scheme is limited to 3%of the issued share capital of the Company(excluding treasury shares)from time to time.The maximum number o

174、f Shares awarded to a selected participant under the Share Award Scheme shall not exceed 1%of the issued share capital of the Company(excluding treasury shares)from time to time.(a)可參與人士可參與人士 根據於2023年1月1日生效的上市規則關於股票計劃的修訂，董事會應不時根據董事會對其對集團發展和增長的貢獻和/或未來貢獻的意見，確定任何合格參與者獲得獎勵的資格。該等符合資格的參與者包括本公司的任何員工(無論是全職還

175、是兼職，包括任何執行董事)、非執行董事和獨立非執行董事、股東和顧問。本公司的任何子公司，或本集團任何成員持有任何股權的任何實體，或本集團任何成員可能直接或間接投資其20%或以上投票權的任何公司，以及本公司控股股東的子公司或投資實體。(b)最高股份數目最高股份數目 截至2024年3月31日，可供發行的股份獎勵計劃總數爲8,512,000股，約占公司已發行股份總數的1.7%（不含庫存股），由受托人根據股份獎勵計劃信托持有。截至2024年3月31日，董事會未將任何股份授與股份獎勵計劃的合資格參與者。(c)各參與人士可獲最高配額各參與人士可獲最高配額 在股份獎勵計劃期間作出的所有授與的股份總數，不時以

176、本公司已發行股本的3%爲限（不含庫存股）。根據股份獎勵計劃，獲贈予某一選定參與者的股份上限不得超過本公司不時發行股本的1%（不含庫存股）。26 Share Option Scheme and Share Award Scheme 購股權計劃及股份獎勵計劃 (d)Number of options and awards available for grant As at the date of this report,the number of options and awards available for grant under the scheme mandate limit shall

177、not exceed 50,392,717 Shares,representing approximately 10%of the total issued Shares of the Company(excluding treasury shares).The number of options and awards available for grant under the scheme mandate limit as at 1 April 2024 and 30 September 2024 were 50,392,717 Shares each.(e)The vesting peri

178、od for which an award must be held before it can be exercised The Board may from time to time,at its discretion,determine the vesting date upon which the awarded shares held by the trustee upon the trust and which are referable to a selected participant which shall vest in that selected participant.

179、(f)The amount payable on acceptance of the award Unless determined by the Directors,no amount is payable on acceptance of the award.(g)Exercisable period Unless determined by the Directors,no exercise period is set.(h)Life of the Share Award Scheme The Share Award Scheme shall be valid and effective

180、 for a period of ten years commencing 27 July 2018.As at the date of this report,the Share Award Scheme has a remaining life of approximately four years.(d)可供授予的可供授予的股權股權和股份獎勵和股份獎勵計劃計劃數量數量 截至本報告日期，根據授權限額可供授予的購 股 權 和 股 份 獎 勵 計 劃 數 量 不 得 超 過50,392,717股，約占公司已發行股份總數的10%（不含庫存股）。截至2023年4月1日和2024年3月31日，可根據

181、計劃任務限制授予的期權和獎勵數量分別爲50,392,717股。(e)股份獎勵股份獎勵計劃計劃在行使之前必須持有的歸屬期在行使之前必須持有的歸屬期 董事會可隨時自行決定受托人在信托中持有的可轉讓給選定參與者的授予股份應歸屬於該選定參與者的歸屬日期。(f)接受股份獎勵計劃時應支付的金額接受股份獎勵計劃時應支付的金額 除非經董事會決定，否則在接受股份獎勵計劃時不需要支付任何金額。(g)行使有效期行使有效期 除非經董事會決定，否則不設定行使有效期。(h)股份獎勵計劃的有效期股份獎勵計劃的有效期 股份獎勵計劃自2018年7月27日起有效期爲10年。截至本報告日，股份獎勵計劃的剩餘期限約爲四年。27 In

182、dependent Auditors Report 獨立核數師報告 Review report to the board of directors of OneForce Holdings Limited(Incorporated in Cayman Islands with limited liability)INTRODUCTION We have reviewed the interim financial report set out on pages 29 to 60 which comprises the consolidated statement of financial po

183、sition of OneForce Holdings Limited(the“Company”)as of 30 September 2024 and the related consolidated statement of profit or loss,the consolidated statement of profit or loss and other comprehensive income and the consolidated statement of changes in equity and the condensed consolidated cash flow s

184、tatement for the six month period then ended and explanatory notes.The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of an interim financial report to be in compliance with the relevant provisions thereof and International Accounting Sta

185、ndard 34,Interim financial reporting,issued by the International Accounting Standards Board.The directors are responsible for the preparation and presentation of the interim financial report in accordance with International Accounting Standard 34.Our responsibility is to form a conclusion,based on o

186、ur review,on the interim financial report and to report our conclusion solely to you,as a body,in accordance with our agreed terms of engagement,and for no other purpose.We do not assume responsibility towards or accept liability to any other person for the contents of this report.SCOPE OF REVIEW We

187、 conducted our review in accordance with Hong Kong Standard on Review Engagements 2410,Review of interim financial information performed by the independent auditor of the entity,issued by the Hong Kong Institute of Certified Public Accountants.A review of the interim financial report consists of mak

188、ing enquiries,primarily of persons responsible for financial and accounting matters,and applying analytical and other review procedures.A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing and consequently does not enable us to obtain ass

189、urance that we would become aware of all significant matters that might be identified in an audit.Accordingly we do not express an audit opinion.致元力控股有限公司董事會審閱報告致元力控股有限公司董事會審閱報告 （於開曼群島註冊成立的有限公司）引言引言 我們已審閱第29頁至第60頁所載中期財務報告，當中包括元力控股有限公司（貴公貴公司司）於2024年9月30日的綜合財務狀況表，以及截至該日止六個月期間的相關綜合損益表、綜合損益及其他全面收益表、綜合權益

190、變動表及簡明綜合現金流量表，以及解釋附註。根據香港聯合交易所有限公司證券上市規則，中期財務報告須根據香港聯合交易所有限公司證券上市規則相關條文及國際會計準則理事會頒佈的國際會計準則第34號中期財務報告的規定編製。董事負責根據國際會計準則第34號編製及呈列中期財務報告。我們的責任是根據審閱結果，對中期財務報告作出結論，並按照雙方協定的業務條款，僅向全體董事報告。除此之外，本報告不可用作其他用途。我們概不就本報告的內容，對任何其他人士負責或承擔任何責任。審閱範圍審閱範圍 我們按照香港會計師公會所頒佈的香港審閱委聘準則第2410號由實體的獨立核數師執行中期財務資料審閱進行審閱。中期財務報告審閱工作包

191、括向主要負責財務及會計事宜的人員詢問，並進行分析和其他審閱程式。由於審閱的範圍遠較按照香港審計準則進行審計的範圍為小，所以不能保證我們會注意到在審計中可能會被發現的所有重大事項。因此，我們不會發表審計意見。28 Independent Auditors Report 獨立核數師報告 CONCLUSION Based on our review,nothing has come to our attention that causes us to believe that the interim financial report as at 30 September 2024 is not pr

192、epared,in all material respects,in accordance with International Accounting Standard 34,Interim financial reporting.KPMG Certified Public Accountants 8th Floor,Princes Building 10 Chater Road Central,Hong Kong 25 November 2024 結論結論 根據我們的審閱工作，我們並無發現任何事項，令我們相信2024年9月30日的中期財務報告在所有重大方面未有根據國際會計準則第34號中期財務

193、報告編製。畢馬威會計師事務所畢馬威會計師事務所 執業會計師 香港中環 遮打道10號 太子大廈8樓 2024年11月25日 29 Consolidated Statement of Profit or Loss 綜合損益表綜合損益表 For the six months ended 30 September 2024 unaudited(Expressed in Renminbi(“RMB”)截至2024年9月30日止六個月未經審核（以人民幣（人民幣）列示）Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個月 2024 2023 2024年年

194、 2023 年 Note RMB000 RMB000 附註 人民幣千元人民幣千元 人民幣千元 Revenue 收入收入 4 184,631 253,685 Cost of sales 銷售成本 (166,801)(212,695)Gross profit 毛利毛利 4(b)17,830 40,990 Other income 其他收入 5 892 1,540 Selling expenses 銷售費用 (4,517)(3,163)Administrative and other operating expenses 行政及其他 經營費用 (17,964)(28,792)Impairment l

195、osses on trade receivables,contract assets and other receivables 貿易應收款、合同資産及其他應收款項 減值虧損 (9,981)(6,783)(Loss)/profit from operations 經營經營（虧損）（虧損）/溢利溢利 (13,740)3,792 Finance costs 融資成本 (2,953)(1,763)Share of profits of an associate 應佔一間聯營公司溢利 10 17 (Loss)/profit before taxation 除稅前除稅前（虧損）（虧損）/溢利溢利 6(1

196、6,683)2,046 Income tax 所得稅 7 2,695 775 (Loss)/profit for the period attributable 本公司權益股東本公司權益股東 to equity shareholders of the 應佔期內應佔期內 Company（虧損）（虧損）/溢利溢利 (13,988)2,821 (Loss)/earnings per share 每股每股（虧損）（虧損）/盈利盈利 8 Basic/diluted(RMB cents)基本/攤?。ㄈ嗣駧欧郑?2.82)0.57 The notes on pages 36 to 60 form part

197、of this interim financial report.Details of dividends payable to equity shareholders of the Company are set out in Note 19(a).第36頁至第60頁附註組成本中期財務報告一部分。應付本公司權益股東的股息之詳情載于附註19(a)。30 Consolidated Statement of Profit or Loss and Other Comprehensive Income 綜合損益及其他全面收益表 For the six months ended 30 September

198、 2024 unaudited(Expressed in RMB)截至2024年9月30日止六個月未經審核（以人民幣列示）Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個月 2024 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元(Loss)/profit for the period 期內（虧損）/溢利(13,988)2,821 Other comprehensive income for the period(after tax)期內其他全面收入（除稅後）期內其他全面收入（除稅後）I

199、tem that are or may be reclassified subsequently to profit or loss:其後可能重新分類至損益的項目：-Exchange differences on translation of financial statements into presentation currency-財務報表換算為呈列貨幣的匯兌差額 44 337 Total comprehensive income for the period attributable to equity shareholders of the Company 本公司權益股東應佔期內本公

200、司權益股東應佔期內 全面收入總額全面收入總額 (13,944)3,158 The notes on pages 36 to 60 form part of this interim financial report.第36頁至第60頁附註組成本中期財務報告一部分。31 Consolidated Statement of Financial Position 綜合財務狀況表 At 30 September 2024 unaudited(Expressed in RMB)於2024年9月30日未經審核（以人民幣列示）At At 30 September 31 March 2024 2024 於於

201、2024 年年 於 2024 年 9 月 30 日 3 月 31 日 Note RMB000 RMB000 附註 人民幣千元人民幣千元 人民幣千元 Non-current assets 非流動資產非流動資產 Property,plant and equipment 物業、廠房及設備 9 5,197 6,226 Intangible assets 無形資產 10 1,749 3,335 Interest in an associate 於一間聯營公司的權益 3,653 3,643 Deferred tax assets 遞延稅項資產 18 8,261 5,566 Restricted cash

202、受限制現金 10,000 10,000 28,860 28,770 Current assets 流動資產流動資產 Inventories and other contract costs 存貨及其他合同成本 11 61,241 58,704 Contract assets 合同資產 12 53,911 49,199 Trade and bills receivables 貿易應收款項及應收票據 13 426,767 447,732 Prepayments,deposits and other receivables 預付款項、押金及其他 應收款項 14 10,700 9,209 Cash a

203、t bank and on hand 銀行結餘及現金 15 47,269 62,891 599,888 627,735 Current liabilities 流動負債流動負債 Trade payables 貿易應付款項 16 138,825 151,932 Other payables and accruals 其他應付款項及應計開支 17 56,772 59,111 Bank loans 銀行貸款 129,200 132,455 Income tax payable 應付所得稅 23,858 23,939 348,655 367,437 151,932Net current assets

204、流動資產淨額流動資產淨額 251,233 260,298 Total assets less current liabilities 資產總額減流動負債資產總額減流動負債 280,093 289,068 Non-current liabilities 非流動負債非流動負債 Non-current liabilities 非流動負債 2,049 2,060 Bank loans 銀行貸款 14,900 9,920 16,949 11,980 Net assets 資產淨額資產淨額 263,144 277,088 The notes on pages 36 to 60 form part of t

205、his interim financial report.第36頁至第60頁附註組成本中期財務報告一部分 32 Consolidated Statement of Financial Position(Continued)綜合財務狀況表（續）綜合財務狀況表（續）At 30 September 2024 unaudited(Expressed in RMB)於2024年9月30日未經審核（以人民幣列示）At At 30 September 31 March 2024 2024 於於 2024 年年 於 2024 年 9 月 30 日 3 月 31 日 Note RMB000 RMB000 附註

206、人民幣千元人民幣千元 人民幣千元 Capital and reserves 股本及儲備股本及儲備 Share capital 股本 19 4,130 4,130 Reserves 儲備 259,014 272,958 Total equity 權益總額權益總額 263,144 277,088 Approved and authorised for issue by the board of directors on 25 November 2024.董事會於2024年11月25日批準及授權刊發。Wang Dongbin Wu Hongyuan 王東斌王東斌 吳洪淵吳洪淵 Director Di

207、rector 董事 董事 The notes on pages 36 to 60 form part of this interim financial report.第36頁至第60頁附註組成本中期財務報告一部分。33 Consolidated Statement of Changes in Equity 綜合權益變動表 For the six months ended 30 September 2024 unaudited(Expressed in RMB)截至2024年9月30日止六個月未經審核（以人民幣列示）SharecapitalShares heldunder shareaward

208、 schemeSharepremiumOtherreservesStatutoryreservesExchangereserveRetainedprofits Total equity股本股本根據股份獎根據股份獎勵計劃所持勵計劃所持有的股份有的股份股份溢價股份溢價其他儲備其他儲備法定儲備法定儲備匯兌儲備匯兌儲備保留溢利保留溢利權益總額權益總額RMB000 RMB000RMB000RMB000RMB000RMB000RMB000RMB000人民幣千元人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元(Note 19(b)(附註19(b)At 1 April 202

209、3於於2023年年4月月1日日4,130(4,425)140,01854,4506,6913,39464,209268,467Changes in equity for截至截至2023年年9月月30日止日止the six months ended六個月六個月30 September 2023:權益變動：權益變動：Profit and total comprehensive income溢利及全面收入總額 -3372,8213,158At 30 September 2023於於2023年9月年9月30日日4,130(4,425)140,01854,4506,6913,73167,030271,6

210、25At 1 October 2023於於2023年10月年10月1日日4,130(4,425)140,01854,4506,6913,73167,030271,625Changes in equity for截至截至2024年年3月月31日止日止the six months ended六個月六個月31 March 2024:權益變動：權益變動：Profit and total comprehensive income溢利及全面收入總額(73)5,5365,463Appropriation to reserves提取儲備金2,670 (2,670)-2,670 -(2,670)-At 31 M

211、arch 2024於於2024年年3月月31日日4,130(4,425)140,01854,4509,3613,65869,896277,088Attributable to equity shareholders of the Company本公司權益股東應佔本公司權益股東應佔 The notes on pages 36 to 60 form part of this interim financial report.第36頁至第60頁附註組成本中期財務報告一部分。34 Consolidated Statement of Changes in Equity(Continued)綜合權益變動表

212、（續）For the six months ended 30 September 2024 unaudited(Expressed in RMB)截至2024年9月30日止六個月未經審核（以人民幣列示）SharecapitalShares heldunder shareaward schemeSharepremiumOtherreservesStatutoryreservesExchangereserveRetainedprofits Total equity股本股本根據股份獎根據股份獎勵計劃所持勵計劃所持有的股份有的股份股份溢價股份溢價其他儲備其他儲備法定儲備法定儲備匯兌儲備匯兌儲備保留溢利

213、保留溢利權益總額權益總額RMB000 RMB000RMB000RMB000RMB000RMB000RMB000RMB000人民幣千元人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元(Note 19(b)(附註19(b)At 1 April 2024於於2024年年4月月1日日4,130(4,425)140,01854,4509,3613,65869,896277,088Changes in equity for截至截至2024年年9月月30日止日止the six months ended六個月六個月30 September 2024:權益變動：權益變動：Los

214、s and total comprehensive income虧損及全面收入總額 -44(13,988)(13,944)At 30 September 2024於於2024年年9月月30日日4,130(4,425)140,01854,4509,3613,70255,908263,144Attributable to equity shareholders of the Company本公司權益股東應佔本公司權益股東應佔 The notes on pages 36 to 60 form part of this interim financial report.第36頁至第60頁附註組成本中期

215、財務報告一部分。35 Condensed Consolidated Cash Flow Statement 簡明綜合現金流量表 For the six months ended 30 September 2024 unaudited(Expressed in RMB)截至2024年9月30日止六個月未經審核（以人民幣列示）20242023NoteRMB000RMB000附註人民幣千元人民幣千元人民幣千元Cash flows from operating activities經營活動的現金流量經營活動的現金流量Cash used in operations經營所用現金(14,157)(61,42

216、3)Income tax paid已付所得稅(81)(30)Net cash used in operating activities經營活動所用現金淨額經營活動所用現金淨額(14,238)(61,453)Cash flows from investing activities投資活動的現金流量投資活動的現金流量Payments for the purchase of property,plant andequipment購買物業、廠房及設備款項 -(48)Net cash used in investing activities投資活動所用現金淨額投資活動所用現金淨額 -(48)Cash f

217、lows from financing activities融資活動的現金流量融資活動的現金流量Proceeds from borrowings借款所得款項81,98066,340Repayment of borrowings償還銀行貸款(80,255)(37,630)Interest paid已付利息(2,942)(1,735)Capital element of lease rentals paid已付租金本金部分(127)(619)Interest element of lease rentals paid已付租金利息部分(11)(29)Net cash(used in)/generat

218、ed from financing activities融資活動(所用)/所得現金淨額融資活動(所用)/所得現金淨額(1,355)26,327Net decrease in cash and cash equivalents現金及現金等價物減少淨額現金及現金等價物減少淨額(15,593)(35,174)Cash and cash equivalents at the beginning of theperiod期初現金及現金等價物期初現金及現金等價物1562,89155,517Effect of foreign exchange rates changes外幣匯率變動的影響外幣匯率變動的影響(

219、29)400Cash and cash equivalents at the end of the period期末現金及現金等價物期末現金及現金等價物1547,26920,743截至截至9月月30日止六個月日止六個月Six months ended30 September The notes on pages 36 to 60 form part of this interim financial report.第36頁至第60頁附註組成本中期財務報告一部分。36 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註(Exp

220、ressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）1.CORPORATE INFORMATION OneForce Holdings Limited(the“Company”)was incorporated in the Cayman Islands on 5 July 2016 as an exempted company with limited liability under the Companies Act,Cap.22(Act 3 of 1961,as consolidated and revised)of the C

221、ayman Islands.The Companys shares were listed on the Main Board of The Stock Exchange of Hong Kong Limited(the“Stock Exchange”)on 2 March 2018(the“Listing Date”).The Company and its subsidiaries(collectively referred to as the“Group”)are principally engaged in the design,implementation,enhancement a

222、nd upgrades of software systems and the provision of technical services for power grid and distribution companies in the Peoples Republic of China(“PRC”)and the sale of products and the investment,construction and operation of smart city infrastructure in Chinese Mainland.2.BASIS OF PREPARATION The

223、interim financial report has been prepared in accordance with the applicable disclosure provisions of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited,including compliance with International Accounting Standard(“IAS”)34,Interim financial reporting,issued by th

224、e International Accounting Standards Board(“IASB”).It was authorised for issue on 25 November 2024.During the six months ended 30 September 2024,the Group recorded a net operating cash outflow of RMB14,238,000(six months ended 30 September 2023:RMB61,453,000).However,at 30 September 2024,the Groups

225、current assets exceeded its current liabilities by RMB251,233,000(31 March 2024:RMB260,298,000).Considering that the Group has maintained long-term strong business relationship with its major banks to get their continuing support and currently most of the bank loans were guaranteed by shareholders o

226、f the Group,the directors of the Company are of the opinion that renewal is likely to be obtained during the twelve months ending 30 September 2025.Based on the cash flow forecast,the directors of the Company are of the opinion that the Group will have sufficient financial resources for its operatio

227、ns for at least 12 months from the end of the reporting period.As such,the financial statements have been prepared on a going concern basis.The going concern basis assumes that the Group will continue in operation for the foreseeable future and will be able to realise its assets and discharge its li

228、abilities and commitments in the normal course of business.1.公司資料公司資料 元力控股有限公司（本公司本公司）於2016年7月5日根據第22章開曼群島公司法（1961年第3項法例，經綜合及修訂）在開曼群島注冊成立爲獲豁免的有限公司。本公司股份於2018年3月2日（上上市日期市日期）在香港聯合交易所有限公司（聯交所聯交所）主板上市。本公司及其附屬公司（統稱本集團本集團）主要從事向中國大陸電網及配電公司設計、執行、提升及升級軟件系統及提供技術服務以及銷售產品，以及於中國投資、建設及運營智能城市基礎設施。2.編製基準編製基準 中期財務報告

229、乃按照香港聯合交易所有限公司證券上市規則的適用披露條文，包括已遵守國際會計準則理事會（國際會計國際會計準則理事會準則理事會）所頒佈的國際會計準則（國際會計準則國際會計準則）第34號中期財務報告的規定編製。中期財務資料於2024年11月25日獲授權刊發。截至2024年9月30日止六個月期間，本集團錄得經營活動淨流出人民幣14,238,000元(截至2023年9月30日止六個月:人民幣61,453,000元)。然而截至2024年9月30日，本集團的流動資産超過流動負債人民幣251,233,000元(2024年3月31日:人民幣260,298,000元)?？紤]到本集團與主要來往銀行維持長期穩定的業務

230、關係，以取得該等銀行的繼續支持。同時，目前大部分短期借款由本集團股東提供擔保，本集團董事認爲，在截至2025年9月30日的12個月內，本集團可重續銀行融資?；冬F金流量預測，本集團董事認爲自報告期末起至少12個月，本集團將有充足的資金來源以確保本集團能夠持續經營。因此本財務報表以持續經營爲基礎編制。持續經營基礎假設本集團將在可預見的未來繼續經營，並能夠在日常業務過程中變現其資産、履行其負債和承諾。37 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註(Expressed in RMB unless otherwise in

231、dicated)（除另有註明外，以人民幣列示）2.BASIS OF PREPARATION(Continued)The interim financial report has been prepared in accordance with the same accounting policies adopted in the consolidated financial statements for the year ended 31 March 2024,except for the accounting policy changes that are expected to be re

232、flected in the consolidated financial statements for the year ending 31 March 2025.Details of any changes in accounting policies are set out in Note 3.The preparation of an interim financial report in conformity with IAS 34 requires management to make judgements,estimates and assumptions that affect

233、 the application of policies and reported amounts of assets and liabilities,income and expenses on a year to date basis.Actual results may differ from these estimates.The interim financial report contains condensed consolidated financial statements and selected explanatory notes.The notes include an

234、 explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the Group since the consolidated financial statements for the year ended 31 March 2024.The condensed consolidated interim financial statements and notes thereon do

235、 not include all of the information required for a full set of financial statements prepared in accordance with IFRS Accounting Standards.The interim financial report is unaudited but has been reviewed by KPMG in accordance with Hong Kong Standard on Review Engagements 2410,Review of interim financi

236、al information performed by the independent auditor of the entity,issued by the HKICPA.KPMGs independent review report to the board of directors is included in the Interim Report.The financial information relating to the financial year ended 31 March 2024 that is included in the interim financial re

237、port as comparative information does not constitute the Companys annual consolidated financial statements for that financial year but is derived from those financial statements.Further information relating to these statutory financial statements disclosed in accordance with section 436 of the Hong K

238、ong Companies Ordinance(Cap.622)is as follows:The Company has delivered the financial statements for the year ended 31 March 2024 to the Registrar of Companies as required by section 662(3)of,and Part 3 of Schedule 6 to,the Companies Ordinance.The Companys auditor has reported on those financial sta

239、tements.The auditors report was unqualified;did not include a reference to any matters to which the auditor drew attention by way of emphasis without qualifying its report;and did not contain a statement under section 406(2),407(2)or(3)of the Companies Ordinance.2.編製基準（續）編製基準（續）編製中期財務報告所採用的會計政策與截至20

240、24年3月31日止年度綜合財務報表所採用者相同，惟預期將於截至2025年3月31日止年度綜合財務報表中反映的會計政策變動則除外。任何會計政策變動詳情載於附註3。中期財務報告乃遵照國際會計準則第34號而編製，有關準則規定管理層作出影響政策應用及年初至今的資産與負債、收入及開支呈報金額的判斷、估計及假設。實際結果可能與此等估計有所不同。中期財務報告載有簡明綜合財務報表及經篩選的解釋附注。該等附注載有多項事件及交易的說明，對瞭解本集團自截至2024年3月31日止年度綜合財務報表以來財務狀況的變動及表現十分重要。簡明綜合中期財務報表及其附注並未載有根據國際財務報告準則編製整份財務報表所需的全部資料。中

241、期財務報告未經審核，但已由畢馬威會計師事務所根據香港會計師公會頒布的香港審閱委聘準則第2410號由實體的獨立核數師執行中期財務資料審閱進行審閱。畢馬威會計師事務所向董事會出具的獨立審閱報告載於中期報告內。作爲比較資料納入中期財務報告的截至2024年3月31日的財政年度的財務資料並不構成本公司該財政年度的年度合並財務報表，惟摘錄自該等財務報表。根據香港公司條例（第622章）第436條披露的有關這些法定財務報表的進一步資料如下：本公司已按照公司條例第662（3）條及附表6第3部的要求，向公司注冊辦事處送交截至2024年3月31日止年度的財務報表。公司的核數師已報告這些財務報表。核數師出具無保留意見

242、報告；無核數師以強調方式提請注意的任何事項；無公司條例第406(2)、407(2)或(3)條下的聲明。38 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註(Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）3.CHANGES IN ACCOUNTING POLICIES The Group has applied the following amendments to IFRS Accounting Standards issued by the IAS

243、B to this interim financial report for the current accounting period.Amendments to IAS 1,Presentation of financial statements:Classification of liabilities as current or non-current(“2020 amendments”)Amendments to IAS 1,Presentation of financial statements:Non-current liabilities with covenants(“202

244、2 amendments”)Amendments to IFRS 16,Leases:Lease liability in a sale and leaseback Amendments to IAS 7,Statement of cash flows and IFRS 7,Financial instruments:Disclosures Supplier finance arrangements None of these developments have had a material effect on how the Groups results and financial posi

245、tion for the current or prior years have been prepared or presented in this interim financial report.The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period.4.REVENUE AND SEGMENT REPORTING (a)Revenue The Group is principally engaged in

246、 the design,implementation,enhancement and upgrades of software systems and the provision of technical services for power grid and distribution companies in the PRC and the sale of products.Further details regarding the Groups principal activities are disclosed in Note 4(b).(i)Disaggregation of reve

247、nue Disaggregation of revenue from contracts with customers within the scope of IFRS 15 by major service lines is as follows:3.會計政策變動會計政策變動 本集團已將國際會計準則理事會發布的以下新的和修訂的國際財務報告準則應用于本會計期間的中期財務報告。國際會計準則第1號的修訂，財務報表列報：將 負 債 分 類 為 流 動 負 債 或 非 流 動 負 債（“2020年修訂”）國際會計準則第1號的修訂，財務報表列報：有契約的非流動負債（“2020年修訂”）國際財務報告準則第

248、16號的修訂，租賃：售後回租中的租賃責任 國際會計準則第7號的修訂，現金流量表及國際財務報告準則第7號的修訂，金融工具：披露供應商融資安排 這些發展均未對本中期財務報告中編制或列報本集團本年度或往年的業績和財務狀況產生重大影響。本集團未採用任何在本會計期間尚未生效的新準則或解釋。4.收入及分部報告收入及分部報告 (a)收入收入 本集團主要從事為中國電網及配電公司設計、執行、提升及升級軟件系統及提供技術服務，以及銷售產品。有關本集團主要業務的進一步詳情於附註4(b)披露。(i)收入劃分 IFRS 15範圍內與客戶簽訂的合同收入按主要服務項目劃分如下:Six months ended 30 Sep

249、tember 截至截至 9 月月 30 日止六個月日止六個月 2024 2023 2024 年年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Sale of software and solutions 銷售軟件及解決方案 71,644 64,330 Provision of technical services 提供技術服務 100,105 166,650 Sale of products 銷售產品 12,882 22,705 184,631 253,685 39 Notes to the Unaudited Interim Financial Report

250、未經審核中期財務報告附註(Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）4.REVENUE AND SEGMENT REPORTING(Continued)(a)Revenue(Continued)(i)Disaggregation of revenue(Continued)Revenue from customers with whom transactions have exceeded 10%of the Groups revenue are set out below.4.收入及分部報告（續）收入及分部報告（續）(

251、a)收 入收 入（續）（續）(i)收入劃分（續）交易額佔本集團收入10%以上的客戶收入載列如下。Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個月 2024 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Customer A 客戶 A 83,603 less than 10%Customer B 客戶 B 34,481 30,021 Customer C 客戶 C 33,128 52,904 Customer D 客戶 D 30,259 102,972 (b)Segment repor

252、ting The Group manages its businesses by business lines.In a manner consistent with the way in which the information is reported internally to the Groups most senior executive management for the purposes of resource allocation and performance assessment,the Group has presented the following three re

253、portable segments.No operating segments have been aggregated to form the following reportable segments:Software and solutions:this segment engages in the design,implementation,enhancement and upgrades of software systems for power grid and distribution companies.Technical services:this segment engag

254、es in the provision of maintenance services on the software systems sold.Products:this segment sells software systems related hardware and spare parts.(b)分部報告分部報告 本 集 團 按 業 務 線 管 理 集 團 業務。本集團按照就資源分配及表現評估向本集團最高行政管理人員內部呈報資料一致的方式，呈 列 以 下 三 個 可 申 報 分部。概無合併經營分部以構成以下可申報分部：軟件及解決方案：此分部從事爲電網及配電公司設計、執行、提升及升級軟

255、件系統。技術服務：此分部從事爲已售出的軟件系統提供維護服務。產品：此分部出售軟件系統相關的硬件及零件。40 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註(Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）4.REVENUE AND SEGMENT REPORTING(Continued)(b)Segment reporting(Continued)(i)Segment results,assets and liabilities For the pur

256、poses of assessing segment performance and allocating resources between segments,the Groups most senior executive management monitor the results attributable to each reportable segment on the following basis:Revenue and expenses are allocated to the reportable segments with reference to revenue gene

257、rated by those segments and the expenses incurred by those segments.The measure used for reporting segment profit is gross profit.In addition to receiving segment information concerning gross profit,management is provided with segment information concerning inter segment sales.Inter-segment sales ar

258、e priced with reference to prices charged to external parties for similar orders.The Groups other income and expense items,such as other income,selling expenses,administrative and other operating expenses,and assets and liabilities,including the sharing of technical know-how,are not measured under i

259、ndividual segments.Accordingly,neither information on segment assets and liabilities nor information concerning capital expenditure,interest income and interest expenses is presented.4.收入及分部報告（續）收入及分部報告（續）(b)分部報告（續）分部報告（續）(i)分部業績、資產及負債 就評估分部表現及分配分部間的資源而言，本集團最高行政管理人員按以下基準監控各可申報分部應佔的業績：收 入 及 開 支 乃 參 考

260、 可申 報 分 部 產 生 的 收 入及 其 產 生 的 開 支 而 分配 至 該 等 分 部。報 告分 部 溢 利 所 用 計 量 標準為毛利。除了收到有關毛利的分部信息外，管理層還會獲取分部之間的交易信息。分部間交易的定價參照類似訂單對外的銷售價格。本集 團 的其 他收入 與費用 項 目，如 其 他 收入、銷 售 費 用、行 政及 其 他 經 營 費 用，以及資產與負債（包括分享技術知識），並非按個別分部 計 量。因 此，概 無 呈 列 分 部 資 產 與負 債 的 資 料，亦 無 呈列 有 關 資 本 支 出、利息收入及利息支出的資料。41 Notes to the Unaudited

261、Interim Financial Report 未經審核中期財務報告附註(Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）4.REVENUE AND SEGMENT REPORTING(Continued)(b)Segment reporting(Continued)(i)Segment results,assets and liabilities(Continued)Information regarding the Groups reportable segments as provided to the Groups

262、 most senior executive management for the purposes of resource allocation and assessment of segment performance for the period is set out below.4.收入及分部報告（續）收入及分部報告（續）(b)分部報告（續）分部報告（續）(i)分部業績、資產及負債（續）有關本期間提供予本集團最高行政管理人員以分配資源及評估分部表現的本集團可申報分部資料載列如下。2023年9月30日止六個月 Application solutions Supporting servic

263、es 解 Six months ended 30 September 2024 截至截至 2024 年年 9 月月 30 日止六個月日止六個月 Sale of software and solutions Provision of technical services Sale of products Total 銷售軟件及銷售軟件及解決方案解決方案 提供技術服提供技術服務務 銷售產品銷售產品 總計總計 RMB000 RMB000 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元人民幣千元 人民幣千元人民幣千元 人民幣千元人民幣千元 Disaggregated by 按收入確認的

264、timing of revenue recognition 時間劃分 -Over time-隨時間 71,644 100,105-171,749-Point in time-某一時間點-12,882 12,882 Revenue from external customers 來自外部客戶收入 and reportable segment revenue 及可申報分部收入 71,644 100,105 12,882 184,631 Reportable segment gross profit 可申報分部毛利 10,280 7,192 358 17,830 42 Notes to the Un

265、audited Interim Financial Report 未經審核中期財務報告附註(Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）4.REVENUE AND SEGMENT REPORTING(Continued)(b)Segment reporting(Continued)(i)Segment results,assets and liabilities(Continued)4.收入及分部報告（續）收入及分部報告（續）(b)分部報告（續）分部報告（續）(i)分部業績、資產及負債（續）Six months ende

266、d 30 September 2023 截至截至 2023 年年 9 月月 30 日止六個月日止六個月 Sale of software and solutions Provision of technical services Sale of products Total 銷售軟件及解銷售軟件及解決方案決方案 提供技術服務提供技術服務 銷售產品銷售產品 總計總計 RMB000 RMB000 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元人民幣千元 人民幣千元人民幣千元 人民幣千元人民幣千元 Disaggregated by 按收入確認的 timing of revenue re

267、cognition 時間劃分 -Over time-隨時間 64,330 166,650-230,980-Point in time-某一時間點-22,705 22,705 Revenue from external customers 來自外部客戶收入 and reportable segment revenue 及可申報分部收入 64,330 166,650 22,705 253,685 Reportable segment gross profit 可申報分部毛利 17,369 23,008 613 40,990 43 Notes to the Unaudited Interim Fin

268、ancial Report 未經審核中期財務報告附註(Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）4.REVENUE AND SEGMENT REPORTING(Continued)(b)Segment reporting(Continued)(ii)Reconciliations of reportable segment results to consolidated(loss)/profit before taxation 4.收入及分部報告（續）收入及分部報告（續）(b)分部報告分部報告（續）（續）(ii)可申報

269、分部業績與綜合除稅前（虧損）/溢利的對賬 Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個月 2024 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Segment results 分部業績 17,830 40,990 Other income 其他收入 892 1,540 Financial costs 融資成本(2,953)(1,763)Selling expenses 銷售費用(4,517)(3,163)Administrative and other operating exp

270、enses 行政及其他經營費用(17,964)(28,792)Impairment losses on trade receivables,contract assets and other receivables 貿易應收款、合同資産及 其他應收款項減值虧損(9,981)(6,783)Share of profits of an associate 應佔一間聯營公司溢利 10 17 Consolidated(loss)/profit before taxation 綜合除稅前（虧損）/溢利(16,683)2,046 (iii)Geographic information All of the

271、 Groups operations are carried out and the Groups customers are located in the PRC.The Groups non-current assets,including property,plant and equipment and intangible assets are all located or allocated to operations located in the PRC.(iii)地區資料 本集團所有進行的業務及本集團客戶均位於中國。本集團的非流動資產（包括物業、廠房及設備以及無形資產）均位於或獲

272、分配至中國的業務。44 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註(Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）5.OTHER INCOME 5.其他收入其他收入 Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個月 2024 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Refund of value added tax(“VAT”)退

273、還增值稅(“增值稅”)719 51 Additional deduction of VAT 增值稅附加扣除 -1,535 Others 其他 173 (46)892 1,540 6.(LOSS)/PROFIT BEFORE TAXATION (Loss)/profit before taxation is arrived at after charging:(a)Staff costs#6.6.除稅前除稅前（虧損）（虧損）/溢利溢利 除稅前溢利已扣除下列各項：(a)員工成本員工成本#Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個月 20

274、24 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Salaries,wages and other benefits 薪金、工資及其他福利 40,313 46,131 Contributions to defined contribution retirement scheme 向界定供款退休 計劃供款 3,421 2,711 43,734 48,842 45 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless othe

275、rwise indicated)（除另有註明外，以人民幣列示）6.(LOSS)/PROFIT BEFORE TAXATION (Continued)(a)Staff costs#(Continued)The employees of the subsidiaries of the Group established in Chinese Mainland participate in a defined contribution retirement benefit scheme managed by the local government authority,whereby these s

276、ubsidiaries are required to contribute to the scheme at a rate of 16%of the employees basic salaries.Employees of these subsidiaries are entitled to retirement benefits,calculated based on a percentage of the average salaries level in Chinese Mainland,from the abovementioned retirement scheme at the

277、ir normal retirement age.The Group has no further obligation for payment of other retirement benefits beyond the above contributions.6.除稅前除稅前（虧損）（虧損）/溢利（續）溢利（續）(a)員工成本員工成本#（續）（續）本集團於中國大陸成立的附屬公司的雇員參與當地政府機構管理的界定供款退休福利計劃，據此，該等附屬公司須按雇員基本薪金16%的比率向該計劃供款。該等附屬公司的僱員於年屆正常退休年齡時有權享有上述退休計劃按中國大陸平均薪金水平百分比計算的退休福利。本

278、集團沒有進一步義務支付上述供款以外的其他退休福利。46 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）6.(LOSS)/PROFIT BEFORE TAXATION (Continued)(b)Other items 6.6.除稅前除稅前（虧損）（虧損）/溢利溢利（續）（續）(b)其他項目其他項目 Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個

279、月 2024 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Depreciation and amortisation#折舊及攤銷#2,615 4,891 Impairment losses on trade receivables,contract assets and other receivables 貿易應收款、合同資産及 其他應收款項減值虧損 9,981 6,783 Operating lease charges in respect of office premises 有關辦公室處所的經營 租賃支出 1,400 1,285 R

280、esearch and development costs (other than amortisation)研發成本（攤銷除外）6,060 17,913 Outsourced labour cost#人力外包成本#115,765 155,554 Cost of sales#(Note 11)銷售成本#(附註 11)166,517 212,154#Cost of sales include approximately RMB153,559,000(six months ended 30 September 2023:approximately RMB188,681,000)relating t

281、o staff costs,outsourced labor cost,and depreciation and amortisation,respectively,which amounts are also included in the respective total amounts disclosed separately above or in Note 6(a)for each of these types of expenses.#銷售成本分別包括有關員工成本、人力外包成本以及折舊及攤銷人民幣153,559,000元（截至2023年9月30日止六個月：人民幣188,681,00

282、0元），有關金額亦計入上文或附註6(a)就每項該等類型開支分別披露的相關款項總額。47 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）7.INCOME TAX IN THE CONSOLIDATED STATEMENT OF PROFIT OR LOSS (a)Taxation in the consolidated statement of profit or loss represent:7.綜合

283、損益表內的所得稅綜合損益表內的所得稅 (a)綜合損益表內的稅項指：綜合損益表內的稅項指：Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個月 2024 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Current tax 即期稅項即期稅項 Income Tax 所得稅 -Provision for the period-期內撥備 -659 -Under Provision in respect of prior years-以前年度匯算清繳差異 -(135)Deferred Tax(No

284、te 18)遞延稅項遞延稅項(附註附註 1 18 8)-Origination and reversal of temporary differences-暫時差異的産生及撥回(2,695)(1,299)(2,695)(775)(b)Reconciliation between tax expense and accounting(loss)/profit at applicable tax rates:(b)按適用稅率計算的稅項開支按適用稅率計算的稅項開支與會計與會計（虧損）（虧損）/溢利之間溢利之間的對賬：的對賬：Six months ended 30 September 截至截至 9 月

285、月 30 日止六個月日止六個月 2024 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 (Loss)/profit before taxation 除稅前（虧損）/溢利(16,683)2,046 Expected tax on(loss)/profit before taxation,calculated at the rates applicable to profits in the jurisdictions concerned(Notes(i),(ii)and(iii)除稅前（虧損）/溢利的預期稅項，按有關司法權區適用的溢利稅率 計

286、算（附註(i)、(ii)及(iii)）(4,044)618 Tax effect of non-deductible expenses 不可抵扣開支的稅項影響 45 176 Tax effect of non-taxable income 毋須課稅收入的稅項影響(3)(4)Tax effect on bonus deduction of research and development costs (Note(iv)研發成本加計抵扣的 稅項影響（附註(iv)）(1,208)(3,059)Effect of tax losses not recognised 未確認稅項虧損的影響 565 2,0

287、54 Tax concessions(Notes(v)稅項寬免（附註(v)）1,950 (560)Actual tax expense 實際稅項開支(2,695)(775)48 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）7.INCOME TAX IN THE CONSOLIDATED STATEMENT OF PROFIT OR LOSS(Continued)(b)Reconciliation b

288、etween tax expense and accounting(loss)/profit at applicable tax rates:(Continued)Notes:(i)The two-tiered profits tax rates regime of the subsidiaries of the Group incorporated in Hong Kong is applicable from the year of assessment 2019/20 onwards.The profits tax rate for the first Hong Kong Dollars

289、(HK$)2,000,000 of profits of corporations will be lowered to 8.25%,and profits above that amount will continue to be subject to the tax rate of 16.5%.(ii)The Company and the subsidiaries of the Group incorporated outside Hong Kong and Chinese Mainland are not subject to any income tax pursuant to th

290、e rules and regulations of their respective countries of incorporation.(iii)The subsidiaries of the Group established in Chinese Mainland are subject to PRC Corporate Income Tax rate of 25%for the six months ended 30 September 2024(six months ended 30 September 2023:25%).(iv)According to the relevan

291、t tax rules in Chinese Mainland,qualified research and development expenditures,are allowed for bonus deduction for income tax purpose,i.e.an additional 100%after 30 September 2022 of such expenditures is deemed to be deductible expenses.(v)The subsidiaries of the Group established in Chinese Mainla

292、nd,Along Grid(北京愛朗格瑞科技有限公司)and Aipu Zhicheng(北京艾普智城網絡科技有限公司),have obtained an approval from the tax bureau to be taxed as enterprises with advanced and new technologies,and therefore enjoy a preferential PRC Corporate Income Tax rate of 15%for the period from 18 October 2022 to 17 October 2025.7.綜合損

293、益表內的所得稅（續）綜合損益表內的所得稅（續）(b)按適用稅率計算的稅項開支按適用稅率計算的稅項開支與會與會計計（虧損）（虧損）/溢利之間的對溢利之間的對賬：賬：（續）（續）附註：(i)於2019/20課稅年度起，本集團適用於香港注冊成立的附屬公司之兩級利得稅稅 率 制 度。港 元（港元）2,000,000以內企業利潤的利得稅稅率將降至8.25%，高於該金額的利潤將繼續適用16.5%的稅率。(ii)根據本公司及本集團於香港及中國大陸以外地區注冊成立的附屬公司各自注冊成立所在國家的規則及規例，該等公司毋須繳納任何所得稅。(iii)截至2024年9月30日止六個月，本集團於中國大陸成立的附屬公司須

294、按25%的稅率繳納中國企業所得稅（截至2023年9月30日止六個月：25%）。(iv)根據中國大陸相關稅務規則，合資格研發成本獲準用作加計抵扣所得稅，即2022年9月30日以後，有關開支的額外100%可視作可抵扣開支。(v)本集團於中國大陸成立的附屬公司（即北京愛朗格瑞科技有限公司和北京艾普智城網絡科技有限公司）已獲稅務局批準作爲高新技術企業繳納稅項，故在2022年10月18日至2025年10月17日期間享有15%的中國企業所得稅優惠稅率。49 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in

295、RMB unless otherwise indicated)（除另有註明外，以人民幣列示）8.(LOSS)/EARNINGS PER SHARE (a)Basic(loss)/earnings per share The calculation of basic(loss)/earnings per share for the six months ended 30 September 2024 is based on the loss attributable to the equity shareholders of the Company of RMB13,988,000(six mo

296、nths ended 30 September 2023:profit of RMB2,821,000)and 495,415,177 ordinary shares excluding 8,512,000 shares repurchased(six months ended 30 September 2023:495,415,177 shares)in issue during the six months ended 30 September 2024.(b)Diluted(loss)/earnings per share No diluted(loss)/earnings per sh

297、are for the six months ended 30 September 2024 was presented as there were no potential ordinary shares in existence during this period.9.PROPERTY,PLANT AND EQUIPMENT During the six months ended 30 September 2024,there was no addition of property,plant and equipment(six months ended 30 September 202

298、3:RMB48,000).8.每股每股（虧損）（虧損）/盈利盈利 (a)每股基本每股基本（虧損）（虧損）/盈利盈利 截至2024年9月30日止六個月的每股基本（虧損）/盈利根據截至2024年9月30日止六個月本公司權益股東應佔虧損人民幣13,988,000元（截至2023年9月30日止六個月：盈利人民幣2,821,000元）及已 發 行 普 通 股 數 495,415,177 股（扣除8,512,000股回購的股份）（截至2023年9月30日止六個月：495,415,177股）計算。(b)每股攤薄每股攤?。ㄌ潛p）（虧損）/盈利盈利 截 至 2024 年 9 月 30 日 止 六 個月，由于該期

299、間並無潛在普通股存在，所以沒有呈列每股攤薄盈利。9.物業、廠房及設備物業、廠房及設備 在截至2024年9月30日的六個月內，本集團未新增物業、廠房和設備（截至2023 年 9 月 30 日 的 六 個 月：人 民 幣48,000元）。50 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）10.INTANGIBLE ASSETS Intangible assets of the Group at 30 S

300、eptember 2024 mainly represented self-developed software with an aggregate carrying amount of RMB1,749,000(31 March 2024:RMB3,335,000).As at 30 September 2024,intangible assets with a cost of RMB797,000(31 March 2024:RMB797,000)have been pledged to Beijing Haidian Sci-tech Enterprises Financing Guar

301、antee for bank borrowings to the Group.11.INVENTORIES AND OTHER CONTRACT COSTS 10.無形資產無形資產 截至2024年9月30日，本集團的無形資産主要爲自主開發的軟件，賬面總金額爲人民幣1,749,000元（2024年3月31日：人民幣3,335,000元）。截至2024年9月30日，無形資産成本人民幣797,000元（2024年3月31日：797,000元）已抵押給北京海澱科技企業融資擔保有限公司，用于本集團借款。11.存貨及其他合同成本存貨及其他合同成本 At 30 September 2024 At 31 Ma

302、rch 2024 於於 2024 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Software systems under development 在研軟件系統 61,241 58,704 61,241 58,704 The analysis of the amounts of inventories recognised as expenses as follows:確認為開支的存貨金額分析如下：Six months ended 30 September 截至截至 9 月月 30 日止六個月日止六個月 2024

303、 2023 2024 年 2023 年 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Cost of sales 銷售成本 166,517 212,154 166,517 212,154 51 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）12.CONTRACT ASSETS 12.合同資產合同資產 At 30 September 2024 At 31 March 2024 於於 20

304、24 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Arising from performance under contracts with customers 履行客戶合同所産生 54,922 49,833 Less:loss allowance 減：虧損撥備 1,011 634 53,911 49,199 13.TRADE AND BILLS RECEIVABLES 13.貿易應收款項及應收票據貿易應收款項及應收票據 At 30 September 2024 At 31 March 2024 於於 2024

305、年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Trade receivables 貿易應收款項 472,793 484,264 Bills receivable 應收票據 -453 472,793 484,717 Less:loss allowance 減：虧損撥備 46,026 36,985 426,767 447,732 52 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwi

306、se indicated)（除另有註明外，以人民幣列示）13.TRADE RECEIVABLES(Continued)(a)Ageing analysis The ageing analysis of trade and bills receivable,based on the invoice date and net of allowance,of the Group is as follows:13.貿易應收款項（續）貿易應收款項（續）(a)賬齡分析賬齡分析 本集團貿易應收款項及應收票據按發票日期及扣除撥備後的賬齡分析如下：At 30 September 2024 At 31 March

307、 2024 於於 2024 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Less than 1 year 少於一年 372,226 361,805 1 to 2 years 一至兩年 38,118 71,257 2 to 3 years 兩至三年 16,423 14,670 Over 3 years 三年以上 -426,767 447,732 The Group generally requires customers to settle progress billings and retention recei

308、vables in accordance with contracted terms.Credit terms of 90 days may be granted to certain customers for progress billings.(b)Impairment of trade receivables Impairment losses in respect of trade and bills receivables are recorded using an allowance account unless the Group is satisfied that recov

309、ery of the amount is remote,in which case the impairment loss is written off against trade and bills receivables directly.本集團一般要求客戶根據合同條款清償進度付款及應收保留款項。若干客戶可就進度付款獲授予90天的信貸期。(b)貿易應收款項減值貿易應收款項減值 有關貿易應收款項及應收票據的減值虧損以撥備賬入賬，除非本集團信納收回金額的可能性甚微，在此情況下，減值虧損則直接於貿易應收款項及應收票據撇銷。53 Notes to the Unaudited Interim Fin

310、ancial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）14.PREPAYMENTS,DEPOSITS AND OTHER RECEIVABLES 14.預付款項、押金及其他應收款項預付款項、押金及其他應收款項 At 30 September 2024 At 31 March 2024 於於 2024 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Amounts due from a related

311、 party 應收關聯方款項 38 38 Prepayment for technical service fee 技術服務費預付款項 6,216 4,548 Prepayment for miscellaneous expenses 其他開支預付款項 1,662 1,896 Staff advances and other deposits 員工墊款及其他押金 5,003 4,392 Others 其他 1,155 1,146 14,074 12,020 Less:loss allowance 減：虧損撥備 3,374 2,811 10,700 9,209 All of other trad

312、e and other receivables are expected to be recovered or recognised as expense within one year.所有其他貿易和其他應收款預計將在 一 年 內 收 回 或 確 認 爲 費 用。15.CASH AT BANK AND ON HAND 15.銀行結餘及現金銀行結餘及現金 At 30 September 2024 At 31 March 2024 於於 2024 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Cash at bank

313、 and on hand 銀行結餘和現金總額 57,269 72,891 Less:restricted cash 減：受限制現金 10,000 10,000 Cash and cash equivalents 現金及現金等價物 47,269 62,891 54 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）15.CASH AT BANK AND ON HAND(Continued)The Group

314、s operations in Chinese Mainland are conducted in RMB.RMB is not a freely convertible currency and the remittance of RMB out of Chinese Mainland is subject to the relevant rules and regulations of the foreign exchange controls promulgated by the PRC government.As of the end of the Reporting Period,c

315、ash and cash equivalents situated in Chinese Mainland amounted to RMB41,755,000(31 March 2024:approximately RMB55,075,000).Remittance of funds out of Chinese Mainland is subject to relevant rules and regulations of foreign exchange control.As at 30 September 2024,RMB10,000,000(31 March 2024:RMB10,00

316、0,000)of certificate of deposits which has been pledged to Shanghai Pudong Development Bank Co.,Ltd.Beijing Huizhong Sub branch for bank borrowings to the Group.16.TRADE PAYABLES 15.銀行結餘及現金（續）銀行結餘及現金（續）本集團在中國大陸的業務以人民幣進行。人民幣乃不可自由兌換的貨幣，匯出中國大陸的資金受中國政府頒布的外匯管制相關規則和條例所規限。截至報告期末，位於中國大陸的現金及現金等價物爲人民幣41,755,0

317、00元（2024年3月31日：人民幣55,075,000元）。將資金匯出中國大陸須遵守外匯管理的相關規章制度。截至2024年9月30日，已向上海浦東發展銀行股份有限公司北京匯衆支行抵押人民幣10,000,000元（2024年3月31日：人民幣10,000,000元）的存款證明，用于本集團借款。16.貿易應付款項貿易應付款項 At 30 September 2024 At 31 March 2024 於於 2024 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Trade payables to related pa

318、rties 應付關聯方的貿易款項 6,034 6,850 Trade payables to third parties 應付第三方的貿易款項 132,791 145,082 138,825 151,932 All of the trade payables are expected to be settled within one year or are repayable on demand.The ageing analysis of the Groups trade payables,based on the invoice date,is as follows:所有貿易應付款項預期於

319、一年內償還或於要求時償還。本集團按發票日期的貿易應付款項賬齡分析如下：At 30 September 2024 At 31 March 2024 於於 2024 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Less than 1 year 少於一年 81,864 104,982 1 to 2 years 一至兩年 46,426 36,866 2 to 3 years 兩至三年 7,025 8,264 Over 3 years 三年以上 3,510 1,820 138,825 151,932 55 Notes to

320、 the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）17.OTHER PAYABLES AND ACCRUALS 17.其他應付款項及應計開支其他應付款項及應計開支 At 30 September 2024 At 31 March 2024 於於 2024 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Amounts due to relate

321、d parties 應付關聯方款項 9,569 9,569 Amounts due to a third party 來自一名第三方的現金墊款 764 599 Other taxes payables 其他應付稅項 27,132 25,830 Payables for staff related cost 員工相關成本應付款項 13,900 14,743 Lease liability(within 1 year)租賃負債（1 年內）562 675 Others 其他 4,845 7,695 56,772 59,111 Note:As at 30 September 2024,amounts

322、due to a third party are unsecured,interest-free and repayable within one year.18.DEFERRED TAX ASSETS AND LIABILITIES Movement of each component of deferred tax assets and liabilities The deferred tax assets/(liabilities)recognised in the consolidated statement of financial position and the movement

323、s during the year/period are as follows:註：截至2024年9月30日，應付給協力廠商的款項是無擔保的、免息的，在一年內償還。18.遞延稅項資產及負債遞延稅項資產及負債 遞延稅項資產及負債的各部分變動遞延稅項資產及負債的各部分變動 於綜合財務狀況表中確認的遞延稅項資產/（負債）及於年/期內的變動如下：Capitalisationof intangibleassets andsubsequentamortisationAllowance forreceivablesandinventoriesRight-of-useassetsLeaseliabilitie

324、sAccumulateddeductiblelossTotal無形資產資無形資產資本化及其後本化及其後攤銷攤銷應收款項及應收款項及存貨撥備存貨撥備使用權資産使用權資産租賃負債租賃負債累計可抵扣累計可抵扣虧損虧損總計總計RMB000RMB000RMB000RMB000RMB000RMB000人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元Deferred tax arising from:來自下列各項的來自下列各項的遞延稅項：遞延稅項：At 1 April 2023於2023年4月1日(1,210)4,581(288)285 -3,368Credited/(charged)to th

325、e consolidatedstatement of profit or loss計入（扣自）綜合損益表4051,860117(184)-2,198At 31 March 2024於2024年3月31日(805)6,441(171)101 -5,566At 1 April 2024於2024年4月1日(805)6,441(171)101 -5,566Credited/(charged)to the consolidatedstatement of profit or loss(Note 7(a)計入（扣自）綜合損益表（附註7(a)）1481,26857(17)1,2392,695At 30 S

326、eptember 2024於2024年9月30日(657)7,709(114)841,2398,261 56 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）18.DEFERRED TAX ASSETS AND LIABILITIES(Continued)Reconciliation to the consolidated statement of financial position 18.遞延稅項資

327、產及負債（續）遞延稅項資產及負債（續）綜合財務狀況表對賬綜合財務狀況表對賬 At 30 September 2024 At 31 March 2024 於於 2024 年年 9 月月 30 日日 於 2024 年 3 月 31 日 RMB000 RMB000 人民幣千元人民幣千元 人民幣千元 Net deferred tax assets 遞延稅項資產淨值 8,261 5,566 At the end of the period/year 於期年末 8,261 5,566 19.CAPITAL,RESERVES AND DIVIDENDS (a)Dividends Dividends paya

328、ble to equity shareholders of the Company attributable to the interim period:The directors of the Company do not recommend the payment of an interim dividend for the six months ended 30 September 2024.(b)Share capital Movements in the Companys issued share capital are as follows:19.股本、儲備及股息股本、儲備及股息

329、(a)股息股息 中期應佔應付本公司權益股東股息：截至2024年9月30日止六個月，本公司董事並不建議派付中期股息。(b)股本股本 本公司已發行股本變動如下：Number of shares Nominal value of ordinary shares 股份數目 普通股面值 RMB000 人民幣千元 Ordinary shares,issued and fully paid:已發行及繳足普通股：已發行及繳足普通股：At 31 March 2023,31 March 2024 and 30 September 2024 於 2023 年 3 月 31 日，2024 年 3月 31 日及 202

330、4 年 9 月 30 日 503,927,177 4,130 57 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）19.CAPITAL,RESERVES AND DIVIDENDS(Continued)(c)Capital management The Groups primary objectives when managing capital are to safeguard the Groups

331、 ability to continue as a going concern,so that it can continue to provide returns for shareholders and benefits for other stakeholders,and to maintain an optimal capital structure to reduce the cost of capital.The Group actively and regularly reviews and manages its capital structure to maintain a

332、balance between the higher shareholders returns that might be possible with higher levels of borrowings and the advantages and security afforded by a sound capital position.Neither the Company nor its subsidiaries is subject to externally imposed capital requirements.19.股本、儲備及股息（續）股本、儲備及股息（續）(c)資本管理

333、資本管理 本集團管理資本的主要目標為保障本集團繼續持續經營的能力，使其可繼續為股東提供回報及為其他利益相關者提供利益，並維持最具效益的資本架構以減少資本成本。本集團積極及定期檢討及管理其資本結構，以在以較高借款水平可能取得的較高股東回報與穩健資本狀況提供的優勢及保障之間保持平衡。本公司及其附屬公司均不受外間實施的資本要求規限。58 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註 (Expressed in RMB unless otherwise indicated)（除另有註明外，以人民幣列示）20.FAIR VALUE MEASUREMENT OF FINANCIAL INSTRUMENTS The IFRS 13,Fair value measurement requires to disclose the l