[HK]宝联控股(08201):截至二零二六年六月三十日止年度的年度业绩公告

时间：2026年09月30日 22:46:41 中财网

原标题:宝联控股:截至二零二六年六月三十日止年度的年度业绩公告
Hong Kong Exchanges and Clearing Limited and The Stock Exchange 香交易及結算所有限公司以及香聯合交易
of Hong Kong Limited take no responsibility for the contents of 所有限公司對本公告之內容概不負責，對其準
this announcement, make no representation as to its accuracy or 確性或完整性亦不發表任何聲明，並明確表示
completeness and expressly disclaim any liability whatsoever for any loss 概不會就本公告全部或任何部分內容而產生或
howsoever arising from or in reliance upon the whole or any part of the 因倚賴該等內容而引致之任何損失承擔任何責
contents of this announcement. 任。

PPS INTERNATIONAL (HOLDINGS) LIMITED
寶聯控股有限公司
(Incorporated in the Cayman Islands with limited liability)
（於開曼群島註冊成立的有限公司）
(Stock Code: 8201)
（股份代號：8201）
ANNUAL RESULTS ANNOUNCEMENT
FOR THE YEAR ENDED 30 JUNE 2026
截至二零二六年六月三十日止年度的
年度業績公告
CHARACTERISTICS OF GEM OF THE STOCK 香聯合交易所有限公司（「聯交所」）EXCHANGE OF HONG KONG LIMITED (THE “STOCK GEM之特色
EXCHANGE”)
GEM has been positioned as a market designed to accommodate GEM之定位，乃為中小型公司提供一個上市之small and mid-sized companies to which a higher investment 市場，此等公司相比其他在聯交所上市之公risk may be attached than other companies listed on the Stock 司帶有較高投資風險。有意投資之人士應瞭解
Exchange. Prospective investors should be aware of the potential 投資於該等公司之潛在風險，並應經過審慎周
risks of investing in such companies and should make the 詳之考慮後方作出投資決定。

decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small 鑑於在GEM上市的公司一般為中小型公司，故and mid-sized companies, there is a risk that securities traded 在GEM買賣之證券可能會較在聯交所主板買賣
on GEM may be more susceptible to high market volatility than 之證券承受較大之市場波動風險，同時無法保
securities traded on the main board of the Stock Exchange and 證在GEM買賣之證券會有高流通量之市場。

no assurance is given that there will be a liquid market in the securities traded on GEM.
This announcement, for which the directors (the “Directors”) of PPS 本公告之資料乃遵照聯交所GEM證券上市規則
International (Holdings) Limited (the “Company”) collectively and （「GEM上市規則」）而刊載，旨在提供有關寶聯
individually accept full responsibility, includes particulars given in 控股有限公司（「本公司」）之資料。各董事（「董
compliance with the Rules Governing the Listing of Securities on GEM of 事」）願就本公告共同及個別承擔全部責任，並
the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving 在作出一切合理查詢後確認，就彼等所深知及
information with regard to the Company. The Directors, having made 確信，本公告所載資料在各重大方面均屬準確
all reasonable enquiries, confirm that to the best of their knowledge 完整，且無誤導或欺詐成分及本公告並無遺漏
and belief the information contained in this announcement is accurate 任何其他事項，致使本公告所載任何陳述或本
and complete in all material respects and not misleading or deceptive, 公告產生誤導。

and there are no other matters the omission of which would make any FINANCIAL HIGHLIGHTS 財務摘要
Summary of the results of the Group for the financial year ended 30 June 本集團截至二零二六年六月三十日止財政年度
2026 is as follows: 之業績概述如下：
? During the year ended 30 June 2026, the Group generated revenue ? 於截至二零二六年六月三十日止年度，本
of approximately HK$519.1 million, which represented an increase 集團錄得收益約519,100,000元，較截
of 3.3% over the revenue of approximately HK$502.4 million for the 至二零二五年六月三十日止年度的收益約
year ended 30 June 2025. 502,400,000元增加3.3%。

? The Group recorded a net loss of approximately HK$2.6 million ? 本集團於截至二零二六年六月三十日止年
for the year ended 30 June 2026 as compared to the net loss of 度錄得淨虧損約2,600,000元，而截至approximately HK$7.3 million for the year ended 30 June 2025. 二零二五年六月三十日止年度則錄得淨虧損約7,300,000元。

? The Board does not recommend the payment of a final dividend for ? 董事會並不建議派付截至二零二六年六月
the year ended 30 June 2026 (2025: Nil). 三十日止年度之末期股息（二零二五年：無）。

The board of Directors (the “Board”) is pleased to announce the audited 董事會（「董事會」）欣然宣佈本公司及其附屬公
consolidated results of the Company and its subsidiaries (collectively, the 司（統稱「本集團」）截至二零二六年六月三十日
“Group”) for the year ended 30 June 2026, together with the comparative 止年度的經審核綜合業績，連同截至二零二五
audited figures for the year ended 30 June 2025 as follows: 年六月三十日止年度的經審核比較數字如下：
CONSOLIDATED STATEMENT OF PROFIT OR LOSS 綜合損益表
For the year ended 30 June 2026 截至二零二六年六月三十日止年度(Expressed in Hong Kong dollars) （以元列示）
2026 2025
二零二六年 二零二五年
Notes HK$’000 HK$’000
附註 千元 千元

Revenue 收益 3
– Service income from environmental and －環境及清潔之服務收入cleaning 516,209 497,523
– Interest income from money lending －放債業務之利息收入 2,858 4,907
519,067 502,430
Cost of services 服務成本 (486,226) (466,461)

Gross profit 毛利 32,841 35,969
Other income, other gains and other 其他收入、其他收益及其他虧損losses and impairments 以及減值 4 (7,984) (13,059)
Selling and marketing expenses 銷售及?銷開支 (2,706) (2,682)Administrative expenses 行政開支 (22,747) (25,644)
Finance costs 融資成本 5(a) (643) (666)

Loss before taxation 除稅前虧損 5 (1,239) (6,082)
Income tax expense 所得稅開支 6 (1,348) (1,219)

Loss for the year 年內虧損 (2,587) (7,301)

Attributable to: 以下人士應佔：
– owners of the Company －本公司擁有人 (2,279) (6,851)
– non-controlling interests －非控股權益 (308) (450)

(2,587) (7,301)

HK cents HK cents
仙 仙
Loss per share 每股虧損 8
– Basic and diluted －基本及攤薄 (0.42) (1.27)

CONSOLIDATED STATEMENT OF PROFIT OR LOSS 綜合損益及其他全面收益表AND OTHER COMPREHENSIVE INCOME
For the year ended 30 June 2026 截至二零二六年六月三十日止年度(Expressed in Hong Kong dollars) （以元列示）
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Loss for the year 年內虧損 (2,587) (7,301)
Other comprehensive income for the year, 年內其他全面收益，扣除零稅項net of nil tax
Item that may be reclassified subsequently 其後可能重新分類至損益之項目：to profit or loss:
– Exchange differences on translation of －換算海外業務財務報表之匯兌 financial statements of foreign operations 差額 2,390 1,126

Total comprehensive loss for the year 年內全面虧損總額 (197) (6,175)
Attributable to: 以下人士應佔：
– owners of the Company －本公司擁有人 111 (5,725)
– non-controlling interests －非控股權益 (308) (450)

(197) (6,175)

CONSOLIDATED STATEMENT OF FINANCIAL 綜合財務狀況表
POSITION
As at 30 June 2026 於二零二六年六月三十日
(Expressed in Hong Kong dollars) （以元列示）
2026 2025
二零二六年 二零二五年
Notes HK$’000 HK$’000
附註 千元 千元

Non-current assets 非流動資產
Property, plant and equipment 物業、廠房及設備 9 38,211 41,338Right-of-use assets 使用權資產 2,552 2,310
Loans receivables 應收貸款 – 13,104
Restricted bank deposits 受限制銀行存款 5,997 –

46,760 56,752

Current assets 流動資產
Inventories
存貨 576 562
Trade receivables
貿易應收款項 10 111,225 99,966
Deposits, prepayments and other
按金、預付款項及其他應收款項
receivables
7,761 7,667
Loans and interest receivables
應收貸款及利息 11 6,959 17,415
Financial assets at fair value through profit
按公平值計入損益之金融資產
or loss
599 548
Restricted bank deposits
受限制銀行存款 13,887 5,760
Cash and cash equivalents
現金及現金等價物 117,042 110,793

258,049 242,711

Current liabilities 流動負債
Trade payables 貿易應付款項 12 33,642 28,233
Accruals, deposits received and other 應計費用、已收按金及其他應付payables 款項 59,152 58,491
Bank loans 銀行貸款 13 17,199 18,315
Lease liabilities 租賃負債 1,891 1,292
Current tax payable 應付即期稅項 1,133 833

113,017 107,164

Net current assets 流動資產淨值 145,032 135,547

Total assets less current liabilities 總資產減流動負債 191,792 192,299
Non-current liabilities 非流動負債
Lease liabilities
租賃負債 714 1,031
Deferred tax liabilities
遞延稅項負債 641 634

1,665
1,355

2026 2025
二零二六年 二零二五年
Notes HK$’000 HK$’000
附註 千元 千元

Capital and reserves 資本及儲備
Share capital
股本 14 5,400 5,400
Reserves
儲備 182,824 182,713

Total equity attributable to owners of 本公司擁有人應佔權益總額the Company 188,224 188,113
Non-controlling interests
非控股權益 2,213 2,521

TOTAL EQUITY 權益總額 190,437 190,634

NOTES TO THE CONSOLIDATED FINANCIAL 綜合財務報表附註
STATEMENTS
For the year ended 30 June 2026 截至二零二六年六月三十日止年度(Expressed in Hong Kong dollars) （以元列示）
1 COMPANY INFORMATION 1 公司資料
PPS International (Holdings) Limited (the “Company”) is an 寶聯控股有限公司（「本公司」）為在開曼群
exempted company with limited liability incorporated and domiciled 島註冊成立及存冊之獲豁免有限公司，其
in the Cayman Islands and its shares are listed on GEM of The 股份自二零一三年六月十七日在香聯Stock Exchange of Hong Kong Limited (the “Stock Exchange”) 合交易所有限公司（「聯交所」）GEM上市。

since 17 June 2013.
The Company has its registered office and principal place of 本公司之註冊辦事處及主要?業地點分別business at Cricket Square, Hutchins Drive, P.O. Box 2681, Grand 位於Cricket Square, Hutchins Drive, P.O.
Cayman, KY1-1111, Cayman Islands and Office A, 12/F., Tower A, Box 2681, Grand Cayman, KY1-1111, Capital Tower, No. 38 Wai Yip Street, Kowloon Bay, Kowloon, Hong Cayman Islands及香九龍九龍灣偉業街
Kong, respectively. 38號富臨中心A座12樓A室。

The Company acts as an investment holding company. The principal 本公司為投資控股公司。其附屬公司之主
activities of its subsidiaries are set out in note 27 to the consolidated 要業務列載於截至2026年6月30日止年度
financial statements for the year ended 30 June 2026. 之綜合財務報表附註27。

The consolidated financial statements for the year ended 30 June 截至二零二六年六月三十日止年度綜合財
2026 comprise the Company and its subsidiaries (together, the 務報表涵蓋本公司及其附屬公司（統稱為“Group”). 「本集團」）。

The consolidated financial statements are presented in thousands 除另有註明外，綜合財務報表以千元of units of Hong Kong dollars (“HK$’000”) unless otherwise stated. （「千元」）呈報。元（「元」）為本公司
Hong Kong dollars (“HK$”) is the Company’s functional currency 之功能貨幣及本集團之呈報貨幣。

and the Group’s presentation currency.
2 MATERIAL ACCOUNTING POLICIES 2 主要會計政策
2.1 Statement of compliance 2.1 遵例聲明
These consolidated financial statements have been prepared 此等綜合財務報表已根據由香會in accordance with HKFRS Accounting Standards, which 計師公會頒佈的香財務報告準則collective term includes all applicable individual Hong Kong 會計準則（該統稱括所有適用個別Financial Reporting Standards (“HKFRSs”), Hong Kong 香財務報告準則（「香財務報告準Accounting Standards (“HKASs”) and Interpretations as issued 則」）、香會計準則（「香會計準by the Hong Kong Institute of Certified Public Accountants 則」）及詮釋）及香公司條例之披露(“HKICPA”) and the disclosure requirements of the Hong 規定而編製。該等綜合財務報表亦遵Kong Companies Ordinance. These consolidated financial 守聯交所GEM證券上市規則（「GEMstatements also comply with the applicable disclosure 上市規則」）規定之適用披露條文。

provisions of the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”).
The HKICPA has issued an amended HKFRS Accounting 香會計師公會已頒佈經修訂之首次Standard that is first effective or available for early adoption for 生效或本集團可於本會計期間提前採
the current accounting period of the Group. Note 2.3 provides 用的香財務報告準則會計準則。

information on any changes in accounting policies resulting 附註2.3提供有關上述發展的首次應from initial application of these developments to the extent 用，與本集團反映於該等綜合財務報that they are relevant to the Group for the current accounting 表的本會計期間有關而導致任何會計period reflected in these consolidated financial statements. 政策變動的資料。

2 MATERIAL ACCOUNTING POLICIES (CONTINUED) 2 主要會計政策（續）2.2 Basis of preparation of the consolidated financial 2.2 編製綜合財務報表基準statements
The measurement basis used in the preparation of the 編製綜合財務報表所使用之計量基準consolidated financial statements is the historical cost basis 為歷史成本基準，惟按公平值計入損except that the financial assets at fair value through profit or 益（「按公平值計入損益」）之金融資產
loss (“FVPL”) and the interests in leasehold land and buildings 以及租賃土地及樓宇權益按其公平值are stated at their fair values. 列賬。

The preparation of the consolidated financial statements 編製符合香財務報告準則會計準則in conformity with HKFRS Accounting Standards requires 的綜合財務報表，需要管理層作出判management to make judgements, estimates and assumptions 斷、估計及假設，而此等判斷、估計that affect the application of policies and reported amounts 及假設會影政策的採用，以及資of assets, liabilities, income and expenses. The estimates and 產、負債、收入與開支的呈報金額。

associated assumptions are based on historical experience 此等估計及相關假設乃以過往經驗及and various other factors that are believed to be reasonable 認為在有關情況下屬合理的多個其他under the circumstances, the results of which form the basis 因素為基礎，有關結果會成為就無法of making the judgements about carrying values of assets 從其他來源明確得知的資產及負債賬and liabilities that are not readily apparent from other sources. 面值作出判斷時的基礎。實際結果可Actual results may differ from these estimates. 能有別於該等估計。

The estimates and underlying assumptions are reviewed on 估計及相關假設會持續檢討。倘會計an ongoing basis. Revisions to accounting estimates are 估計修訂只會影作出有關修訂的期recognised in the period in which the estimate is revised if the 間，則會計估計修訂會在有關期間內revision affects only that period, or in the period of the revision 確認，或倘修訂對當期及未來期間均
and future periods if the revision affects both current and future 有影，則會在作出有關修訂之期間periods. 及未來期間確認。

Judgements made by management in the application of 管理層採用香財務報告準則會計準HKFRS Accounting Standards that have significant effect on 則時所作對綜合財務報表有重大影the consolidated financial statements. 之判斷。

2.3 Changes in accounting policies 2.3 會計政策變動
The Group has applied amendments to HKAS 21 “The 本集團已就本會計期間的該等綜合財Effects of Changes in Foreign Exchange Rates – Lack of 務報表，應用香會計師公會頒佈的Exchangeability” issued by the HKICPA to these consolidated 香會計準則第21號－外幣匯率變financial statements for the current accounting period. 動之影－缺乏可交換性的修訂。由The amendments do not have a material impact on these 於本集團並未進行任何涉及不可兌換consolidated financial statements as the Group has not entered 為其他貨幣的外幣交易，故該等修訂into any foreign currency transactions in which the foreign 對該等綜合財務報表並無重大影。

currency is not exchangeable into another currency.
The Group has not applied any new standards or amendments 本集團並未於當前會計期間應用任何to the HKFRS Accounting Standards that is not yet effective for 尚未生效的香財務報告準則會計準the current accounting period. 則新準則或修訂。

3 REVENUE AND SEGMENT REPORTING 3 收益及分部報告
(a) Revenue (a) 收益
Revenue represents the service income from the provision 收益指提供環境及清潔服務所得的服of environmental and cleaning services and interest income 務收入及自放債業務賺取的利息收入earned from the money lending business as follows: 如下：
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Revenue within the scope of 香財務報告準則第15號
HKFRS 15 “Revenue from 「客戶合約收益」範圍內之收益
Contracts with Customers”

Service income from environmental and 環境及清潔服務收入
cleaning 516,209 497,523
Revenue from other sources Interest 其他來源之收益
Income from money lending 放債利息收入 2,858 4,907

519,067 502,430

For the environmental and cleaning services contracts, the
就環境及清潔服務合約而言，本集團
Group recognises revenue in the amount that equals to the
按月確認收益，金額等於有權開具發
right to invoice which corresponds directly with the value to the 票的金額，且直接對應本集團迄今的
customer of the Group’s performance to date, on a monthly
履約對客戶的價值。本集團已選擇實
basis. The Group has elected the practical expedient for not to 際權宜做法，以毋須披露此類合約之
disclose the remaining performance obligations for these type 餘下履約責任。

of contracts.
3 REVENUE AND SEGMENT REPORTING 3 收益及分部報告（續）
(CONTINUED)
(b) Segment reporting (b) 分部報告
The Group determines its operating segments based on 本集團根據董事（即主要經?決策）the reports reviewed by directors, being the chief operating 用作制定戰略決策（括資源分配及decision maker, which are used to make strategic decisions 分部表現評估）之審閱報告釐定其?including resources allocation and assessment of segment 運分部。

performance.
The segments are managed separately as each business offers 由於各業務提供不同產品及服務，所different products and services and requires different business 需業務策略有所差別，故分部乃個別strategies. No operating segments identified by the chief 管理。在設定本集團的可報告分部operating decision maker have been aggregated in arriving at 時，主要經?決策並無將所識別的the reportable segments of the Group. The following summary ?運分部彙合。本集團各可報告分部describes the operations in each of the Group’s reportable 之業務概述如下：segments:
Environmental and cleaning Provision of environmental and 環境及清潔 於香及中國提供cleaning services in Hong Kong 環境及清潔服務
and the PRC
Money lending Provision of money lending 放債 於香及中國從事business in Hong Kong and the 放債業務
PRC
Investments Investments in financial assets 投資 投資金融資產The chief operating decision maker assesses the performance 主要經?決策基於可報告分部業績of the operating segments based on a measure of reportable 的計量評估經?分部的表現。該計量segment results. This measurement basis excludes certain 基準不括若干其他收入、其他收益other income, other gains and other losses and impairments, 及其他虧損及減值、中央行政成本central administrative costs (including certain portion of （括部分董事酬金）及融資成本。

directors’ emoluments) and finance costs.
3 REVENUE AND SEGMENT REPORTING 3 收益及分部報告（續）
(CONTINUED)
(b) Segment reporting (continued) (b) 分部報告（續）
Segment assets mainly exclude corporate assets, property, 分部資產主要不括集中管理的公司plant and equipment and cash and cash equivalents that are 資產、物業、廠房及設備以及現金及managed on a central basis. 現金等價物。

Segment liabilities mainly exclude corporate liabilities and bank 分部負債主要不括公司負債及銀行loans. 貸款。

(i) Segment results, assets and liabilities
(i) 分部業績、資產及負債
2026
二零二六年

Environmental Money
and cleaning Investments lending Unallocated Total
環境及清潔 投資 放債 未分配 總計
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
千元 千元 千元 千元 千元

Reportable segment revenue 可報告分部收益 516,209 – 2,858 – 519,067
Reportable segment profit/(loss) 可報告分部溢利╱（虧損） 10,555 (358) (2,747) – 7,450
Unallocated corporate expense 未分配企業開支
Other income, other gains and other losses 其他收入、其他收益及其他虧損以及 and impairments
減值 (1,730)
Central administrative costs 中央行政成本 (6,478)
Finance costs
融資成本 (481)

Loss before taxation 除稅前虧損 (1,239)

Other segment information 其他分部資料
Impairment loss on trade receivables 應收貿易賬款減值虧損 880 – – – 880Impairment loss on loans and interest 應收貸款及利息減值虧損receivables – – 5,977 – 5,977
Net unrealised loss on financial assets at FVPL 按公平值計入損益之金融資產之未變現虧損淨額 – 71 – – 71
Revaluation loss on property, plant and 物業、廠房及設備重估虧損equipment – – – 1,730 1,730
Depreciation of: 折舊：
– property, plant and equipment
－物業、廠房及設備 1,617 – 133 890 2,640
– right-of-use assets －使用權資產 2,025 – – – 2,025
Interest on lease liabilities
租賃負債利息 162 – – – 162
Gain on disposal of property, plant and 出售物業、廠房及設備之收益equipment
(68) – – – (68)
Write-off of property, plant and equipment 物業、廠房及設備撇銷 5 – – – 5
3 REVENUE AND SEGMENT REPORTING 3 收益及分部報告（續）
(CONTINUED)
(b) Segment reporting (continued) (b) 分部報告（續）
(i) Segment results, assets and liabilities (continued)
(i) 分部業績、資產及負債（續）
2025
二零二五年

Environmental Money
and cleaning Investments lending Unallocated Total
環境及清潔 投資 放債 未分配 總計
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
千元 千元 千元 千元 千元

Reportable segment revenue 可報告分部收益 497,523 – 4,907 – 502,430
Reportable segment profit/(loss) 可報告分部溢利╱（虧損） 10,023 149 (4,081) – 6,091
Unallocated corporate expense 未分配企業開支
Other income, other gains and other losses
其他收入、其他收益及其他虧損以及
and impairments
減值 (5,698)
Central administrative costs
中央行政成本 (5,889)
Finance costs
融資成本 (586)

Loss before taxation 除稅前虧損 (6,082)

Other segment information 其他分部資料
Impairment loss on loans and interest 應收貸款及利息減值虧損receivables – – 7,823 – 7,823
Net unrealised gain on financial assets at FVPL 按公平值計入損益之金融資產之未變現收益淨額 – (143) – – (143)
Revaluation loss on property, plant and 物業、廠房及設備重估虧損equipment – – – 5,704 5,704
Depreciation of: 折舊：
– property, plant and equipment －物業、廠房及設備 1,651 – 54 1,130 2,835– right-of-use assets －使用權資產 1,782 – – – 1,782
Interest on lease liabilities 租賃負債利息 80 – – – 80
Loss on disposal of property, plant and 出售物業、廠房及設備之虧損equipment 6 – – – 6
Loss on early termination on right-of-use 提早終止使用權資產之虧損assets 3 – – – 3
Write-off of property, plant and equipment 物業、廠房及設備撇銷 1 – – – 1
3 REVENUE AND SEGMENT REPORTING 3 收益及分部報告（續）
(CONTINUED)
(b) Segment reporting (continued) (b) 分部報告（續）
(i) Segment results, assets and liabilities (continued)
(i) 分部業績、資產及負債（續）
2026 2025
二零二六年 二零二五年

Environmental Money Environmental Money
and cleaning Investments lending Total and cleaning Investments lending Total環境及清潔 投資 放債 總計 環境及清潔 投資 放債 總計
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000千元 千元 千元 千元 千元 千元 千元 千元

Assets 資產
Segment assets 分部資產 236,911 1,571 30,454 268,936 186,136 1,520 73,917 261,573Unallocated corporate 未分配企業資產
assets 35,873 37,890

304,809 299,463

Liabilities 負債
Segment liabilities 分部負債 (94,537) (25) (976) (95,538) (79,510) (18) (10,280) (89,808)Unallocated corporate 未分配企業負債
liabilities (18,834) (19,021)

(114,372) (108,829)

Other segment information 其他分部資料
Additions to segment non- 新增分部非流動
current assets 資產 3,468 – – 3,468 5,176 – – 5,176

3 REVENUE AND SEGMENT REPORTING 3 收益及分部報告（續）
(CONTINUED)
(b) Segment reporting (continued) (b) 分部報告（續）
(ii) Geographical information and major customers
(ii) 地區資料及主要客戶
The following table sets out information about the 下表載列有關(i)本集團來自外部geographical location of (i) the Group’s revenue from 客戶之收益及(ii)本集團之物業、external customers and (ii) the Group’s property, plant 廠房及設備及使用權資產（「指and equipment and right-of-use assets (“specified non- 定非流動資產」）所在地區之資current assets”). The geographical location of customers is 料。客戶所在地區按提供服務based on the location at which the services or loans were 或貸款之所在地點劃分。指定provided. The geographical location of the specified non- 非流動資產所在地區按資產實current assets is based on the physical location of the 際所在地點劃分。

assets.
Revenue from Specified non-current
external customers assets
來自外部客戶之收益 指定非流動資產
2026 2025 2026 2025
二零二六年 二零二五年 二零二六年 二零二五年
HK$’000 HK$’000 HK$’000 HK$’000
千元 千元 千元 千元

Hong Kong 香 497,302 480,568 40,040 42,656
The PRC 中國 21,765 21,862 723 992

519,067 502,430 40,763 43,648

Revenue from major customers arising from provision of 提供環境及清潔服務所得來自environmental and cleaning services which accounted for 主要客戶的收益（佔總收益10%10% or more of the total revenue is set out below: 或以上）載列如下：2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Customer A 客戶A 72,197 66,283
Customer B 客戶B 54,686 51,851
Customer C 客戶C 53,609 50,867

4 OTHER INCOME, OTHER GAINS AND OTHER 4 其他收入、其他收益及其他虧損LOSSES AND IMPAIRMENTS 以及減值
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Other income 其他收入
Bank interest income 銀行利息收入 170 238
Dividend income from listed equity securities 上市股本證券之股息收入 6 5Government grants (note (i)) 政府補助（附註(i)） 403 –
Sundry income 雜項收入 27 91

606 334

Other gains 其他收益
Net unrealised gain on financial assets at 按公平值計入損益之金融資產之 FVPL 未變現收益淨額 – 143
Gain on disposal of property, plant and 出售物業、廠房及設備的收益equipment 68 –

68 143

Other losses and impairments
其他虧損及減值
Impairment loss on trade receivables
應收貿易賬款減值虧損 (880) –
Impairment loss on loans and interest 應收貸款及利息減值虧損receivables (5,977) (7,823)
Loss on disposal of property, plant and 出售物業、廠房及設備虧損equipment – (6)
Loss on early termination on right-of-use 提早終止使用權資產之虧損assets – (3)
Revaluation loss on property, plant and 物業、廠房及設備重估虧損equipment (1,730) (5,704)
Net unrealised loss on financial asset at 按公平值計入損益之金融資產之 FVPL 未變現虧損淨額 (71) –

(8,658) (13,536)

(7,984) (13,059)

Note:
附註：
(i) During the year ended 30 June 2026, the Group successfully applied (i) 截至二零二六年六月三十日止年度，本集
for funding support under the Ex-gratia Payment Scheme for Phasing 團成功申請香政府為淘汰歐盟四期柴油
Out Euro IV Diesel Commercial Vehicles established by Hong Kong 商業車輛而設立的特惠資助計劃所提供的
Government. The purpose of the scheme is to improve roadside air 資金支援。該計劃旨在透過向淘汰歐盟四
quality by granting financial assistance to eligible vehicle owners who 期商業車輛並符合特定條件的合資格車主
phase out Euro IV commercial vehicles and meet certain criteria.提供財政援助，以改善路邊空氣質素。

5 LOSS BEFORE TAXATION 5 除稅前虧損
Loss before taxation is arrived at after charging/(crediting): 除稅前虧損已扣除╱（計入）下列各項：(a) Finance costs: (a) 融資成本：
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Interest on bank loans 銀行貸款之利息 481 586
Interest on lease liabilities 租賃負債之利息 162 80

643 666

(b) Staff costs (including directors’ emoluments): (b) 員工成本（括董事薪酬）：2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Salaries, wages and other benefits 薪金、工資及其他福利 277,662 244,553Contributions to defined contribution 定額供款退休計劃的供款retirement plan 8,850 7,631
Provision for long service payments 長期服務金撥備 3,316 778
289,828 252,962

(c) 其他項目：
(c) Other items:
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Auditors’ remuneration 核數師薪酬 890 888
Cost of consumable goods 消耗品成本 7,457 7,250
Depreciation of property, plant and 物業、廠房及設備折舊
equipment 2,640 2,835
Depreciation of right-of-use assets 使用權資產折舊 2,025 1,782Expense relating to short-term leases 短期租賃相關開支 637 263Net foreign exchange loss/(gain) 外匯虧損╱（收益）淨額 2 (46)Write-off of property, plant and equipment 物業、廠房及設備撇銷 5 1
6 INCOME TAX IN THE CONSOLIDATED 6 綜合損益表中的所得稅
STATEMENT OF PROFIT OR LOSS
(a) Taxation in the consolidated statement of profit or (a) 綜合損益表中的稅項指：loss represents:
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Current tax – Hong Kong Profits Tax 即期稅項－香利得稅
Provision for the year 年內撥備 1,246 1,040
Over-provision in respect of prior years 有關過往年度的超額撥備 (1) (15)
1,245 1,025

Current tax – PRC Enterprise Income 即期稅項－中國企業所得稅Tax
Provision for the year 年內撥備 102 100
Over-provision in respect of prior years 有關過往年度的超額撥備 (2) –
100 100

Deferred tax charge 遞延稅項扣除
Origination and reversal of temporary 暫時差額的源及撥回
differences 3 94

Income tax expense 所得稅開支 1,348 1,219

Hong Kong Profits Tax 香利得稅
截至二零二六年六月三十日止年度香
The provision for Hong Kong Profits Tax for the year ended
利得稅撥備按年內估計應課稅溢
30 June 2026 is calculated at 16.5% (2025: 16.5%) of the
利的16.5%（二零二五年：16.5%）計
estimated assessable profits for the year, except for one
算，惟一間本集團附屬公司除外，該
subsidiary of the Group which is a qualifying corporation under 附屬公司為利得稅兩級稅率制度項下
the two-tiered Profits Tax rate regime.
的合資格法團。

該附屬公司的首2,000,000元應
For this subsidiary, the first HK$2,000,000 of assessable
課稅溢利按8.25%（二零二五年：
profits are taxed at 8.25% (2025: 8.25%) and the remaining
8.25%）的稅率徵稅，而餘下的應
assessable profits are taxed at 16.5% (2025: 16.5%).
課稅溢利按16.5%（二零二五年：
16.5%）的稅率徵稅。

6 INCOME TAX IN THE CONSOLIDATED 6 綜合損益表中的所得稅（續）STATEMENT OF PROFIT OR LOSS (CONTINUED)
(a) Taxation in the consolidated statement of profit or (a) 綜合損益表中的稅項指：（續）loss represents: (continued)
PRC Enterprise Income Tax
中國企業所得稅
The subsidiaries incorporated in the PRC are subject to the 於中國註冊成立之附屬公司年內須PRC Enterprise Income Tax of 25% (2025: 25%) for the year. 按中國企業所得稅率25%（二零二五年：25%）繳稅。

Under the PRC tax law, profits of the Group’s subsidiaries 根據中國稅法，本集團中國附屬公司in the PRC (the “PRC subsidiaries”) derived since 1 January （「中國附屬公司」）自二零零八年一月2008 is subject to withholding income tax at rates of 5% or 一日產生的溢利須於分派有關溢利予10% upon the distribution of such profits to foreign investors 外國投資或於香註冊成立的公司or companies incorporated in Hong Kong or for other foreign 或其他海外投資時分別按稅率5%investors, respectively. 或10%預扣所得稅。

At 30 June 2026 and 2025, no deferred tax liabilities have 於二零二六年及二零二五年六月三十been recognised in respect of tax that would be payable on 日，並無就自二零零八年一月一日產the unremitted profits of the PRC subsidiaries derived since 1 生的中國附屬公司未匯出溢利應付稅January 2008 as the Company is in a position to control the 項確認遞延稅項負債，原因為本公司dividend policies of the PRC subsidiaries and no distribution 可控制中國附屬公司的股息政策及預of such profits is expected to be declared from the PRC 期中國附屬公司不會於可見未來宣派subsidiaries in the foreseeable future. 分配有關溢利。

Income tax from other tax jurisdictions 其他稅務司法權區的所得稅Pursuant to the rules and regulations of the Cayman Islands 根據開曼群島及英屬維爾京群島（「英and the British Virgin Islands (the “BVI”), the Group is not 屬維爾京群島」）規則及規例，本集團subject to any income tax in respective tax jurisdictions. 毋須於該稅務司法權區繳納任何所得稅。

6 INCOME TAX IN THE CONSOLIDATED 6 綜合損益表中的所得稅（續）STATEMENT OF PROFIT OR LOSS (CONTINUED)
(b) Reconciliation between income tax expense and (b) 按適用稅率計算的所得稅開支與accounting loss at applicable tax rates: 會計虧損的對賬：
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Loss before taxation 除稅前虧損 (1,239) (6,082)

Notional tax credit on loss before taxation 除稅前虧損的名義稅項抵免， at Hong Kong statutory tax rate 按香法定稅率計算 (204) (1,003)Tax effect of non-taxable income 不可扣稅收入的稅務影 (180) (113)Tax effect of non-deductible expenses 不可扣減開支的稅務影 1,344 1,342Tax effect of unused tax losses not 未確認未動用稅項虧損的稅務 recognised 影 971 1,510
Tax effect of utilisation of tax losses 先前未確認利用稅項虧損的稅務previously not recognised 影 (383) –
Effect of different tax rates of subsidiaries 附屬公司不同稅率的影 (32) (337)Over-provision in respect of prior years, 有關過往年度的超額撥備淨額net (3) (15)
Tax concession 稅務優惠 (165) (165)

Income tax expense 所得稅開支 1,348 1,219

7 股息
7 DIVIDEND
董事會建議不派發截至二零二六年及二零
The Board does not recommend the payment of any dividend for 二五年六月三十日止年度之任何股息。

the year ended 30 June 2026 and 2025.
8 每股虧損
8 LOSS PER SHARE
(a) 每股基本虧損
(a) Basic loss per share
計算乃根據有關年度本公司擁有人應
The calculation is based on the loss for the year attributable 佔年內虧損2,279,000元（二零二五
to owners of the Company of HK$2,279,000 (2025:
年：6,851,000元）及已發行普通股
HK$6,851,000) and the weighted average number of ordinary
加權平均數540,000,000股（二零二五
shares of 540,000,000 (2025: 540,000,000) ordinary shares in 年：540,000,000股）普通股作出。

issue during the year.
(b) 每股攤薄虧損
(b) Diluted loss per share
由於本公司於截至二零二六年及二零
The diluted loss per share for the years ended 30 June 2026 二五年六月三十日止年度並無任何潛
and 2025 is the same as the basic loss per share as the
在攤薄普通股，故於各年度的每股攤
Company does not have any potential dilutive ordinary shares 薄虧損與每股基本虧損相同。

during the respective years.
9 PROPERTY, PLANT AND EQUIPMENT 9 物業、廠房及設備
Equipment
Land and Furniture and Motor Computer Leasehold
buildings and fixtures machinery vehicles equipment improvements Total土地及樓宇 傢俬及裝置 設備及機器 汽車 電腦設備 租賃裝修 總計HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000千元 千元 千元 千元 千元 千元 千元

Cost or valuation 成本或估值
At 1 July 2024 於二零二四年七月一日 42,400 906 14,840 13,033 253 2,096 73,528Additions 添置 – 18 1,426 1,151 8 – 2,603
Revaluation loss 重估虧損 (5,704) – – – – – (5,704)
Less: elimination of accumulated 減：累計折舊對銷
depreciation (976) – – – – – (976)
Written off 撇銷 – (2) (9) – – – (11)
Disposals 出售 – (4) (32) – – – (36)
Exchange realignment 匯兌調整 – – 5 13 1 – 19

At 30 June 2025 於二零二五年
六月三十日 35,720 918 16,230 14,197 262 2,096 69,423

Representing 指
Cost 成本 – 918 16,230 14,197 262 2,096 33,703
Valuation 估值 35,720 – – – – – 35,720

35,720 918 16,230 14,197 262 2,096 69,423

At 1 July 2025 於二零二五年七月一日 35,720 918 16,230 14,197 262 2,096 69,423Additions 添置 – 5 813 394 10 – 1,222
Revaluation loss 重估虧損 (1,730) – – – – – (1,730)
Less: elimination of accumulated 減：累計折舊對銷
depreciation (890) – – – – – (890)
Written off 撇銷 – (2) (384) – – – (386)
Disposals 出售 – (2) (35) (1,498) – – (1,535)
Exchange realignment 匯兌調整 – – 12 61 2 – 75

At 30 June 2026 於二零二六年
六月三十日 33,100 919 16,636 13,154 274 2,096 66,179

Representing 指
Cost 成本 – 919 16,636 13,154 274 2,096 33,079
Valuation 估值 33,100 – – – – – 33,100

33,100 919 16,636 13,154 274 2,096 66,179

9 PROPERTY, PLANT AND EQUIPMENT 9 物業、廠房及設備（續）
(CONTINUED)
Equipment
Land and Furniture and Motor Computer Leasehold
buildings and fixtures machinery vehicles equipment improvements Total土地及樓宇 傢俬及裝置 設備及機器 汽車 電腦設備 租賃裝修 總計HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000千元 千元 千元 千元 千元 千元 千元

Accumulated depreciation 累計折舊
At 1 July 2024 於二零二四年七月一日 – 804 10,854 12,389 249 1,942 26,238Charge for the year 年度支出 976 22 1,132 546 5 154 2,835
Elimination on revaluation 重估對銷 (976) – – – – – (976)Written off 撇銷 – (1) (9) – – – (10)
Disposals 出售 – (1) (17) – – – (18)
Exchange realignment 匯兌調整 – – 6 9 1 – 16

At 30 June 2025 and 1 July 2025 於二零二五年
六月三十日及
二零二五年七月一日 – 824 11,966 12,944 255 2,096 28,085
Charge for the year 年度支出 890 18 1,230 497 5 – 2,640
Elimination on revaluation 重估對銷 (890) – – – – – (890)Written off 撇銷 – (2) (379) – – – (381)
Disposals 出售 – (1) (28) (1,498) – – (1,527)
Exchange realignment 匯兌調整 – – 4 35 2 – 41

At 30 June 2026 於二零二六年
六月三十日 – 839 12,793 11,978 262 2,096 27,968

Carrying amount 賬面值
At 30 June 2026 於二零二六年
六月三十日 33,100 80 3,843 1,176 12 – 38,211

At 30 June 2025 於二零二五年
六月三十日 35,720 94 4,264 1,253 7 – 41,338

The land and buildings are situated in Hong Kong and are held 土地及樓宇位於香，並根據中期租賃持
under a medium-term lease.
有。

The fair value of the Group’s land and buildings, measured at the 本集團土地及樓宇之公平值於報告期末按
end of the reporting period on a recurring basis, is categorised 經常性基準計量，並分類至香財務報告
into Level 3 fair value measurement within the three-level fair value 準則第13號「公平值計量」所界定之三級公
hierarchy as defined in HKFRS 13 “Fair Value Measurement”.平值層級內之第三級公平值計量。

The fair value of the Group’s land and buildings as at 30 June 2026 土地及樓宇於二零二六年及二零二五年六
and 2025 is a Level 3 recurring fair value measurement, which uses 月三十日的公平值屬於第三級經常性公
significant unobservable inputs (i.e. inputs not derived from market 平值計量，其採用重大不可觀察輸入數據
data).
（即並非來自市場數據的輸入數據）。

During the years ended 30 June 2026 and 2025, there were no 截至二零二六年及二零二五年六月三十日
transfers into or out of Level 3 or any other level. The Group’s policy is 止年度，第三級或任何其他層級並無轉入
to recognise transfers between levels of fair value hierarchy as at the 或轉出。本集團之政策乃於報告期末確認
end of the reporting period in which they occur.
當期發生的公平值層級間之轉換。

9 PROPERTY, PLANT AND EQUIPMENT 9 物業、廠房及設備（續）
(CONTINUED)
The fair values of the Group’s land and buildings at 30 June 2026 本集團土地及樓宇於二零二六年及二零
and 2025 have been arrived at on the basis of valuation by Royson 二五年六月三十日之公平值已根據與本集
Valuation Advisory Limited, an independent qualified professional 團並無關連之獨立合資格專業估值師匯辰
valuer not connected with the Group, and are determined using the 評估諮詢有限公司所作之估值計算，並經
market approach by reference to recent sales price of comparable 參考從公開可得市場數據取得以每平方呎
properties on a price per square foot basis using market data which 價格為基準之可資比較物業近期銷售價格
is publicly available and have been adjusted for the comparable 後採用市場法釐定，並已就可資比較物業
properties such as properties size, characteristics and location. （如物業大小、特徵及位置）作出調整。

The range of adjustments made by valuer in assessing the fair value 估值師進行調整的範圍為評估本集團的土
of the Group’s land and buildings is 8% to 37% (2025: is -1% to 地及樓宇之公平值由8%至37%（二零二五
14%). 年：-1%至14%）。

Relationship of
Range of unobservable inputs unobservable
Significant 不可觀察輸入數據的範圍 inputs to fair value
Valuation technique unobservable inputs 2026 2025
不可觀察輸入數據與
估值技術 重大不可觀察輸入數據 二零二六年 二零二五年 公平值的關係
Office premises Direct comparison Estimated unit rates per Range from approximately Range from approximately Increase in the estimated
approach square feet, taking into HK$11,000 to HK$12,000 to unit rates per square account the location of HK$12,000 per sq.ft. HK$13,000 per sq.ft. feet would increase the the property fair value of the office
premises, and vice
versa.
辦公物業 直接比較法 每平方呎的估計單位價格， 每平方呎介乎約11,000 每平方呎介乎約12,000 每平方呎估計單位價格的
已考慮該物業的位置 元至12,000元 元至13,000元 增加將增加辦公物業的公平值，反之亦然。

Car parking spaces Direct comparison Estimated unit rates, taking Range from approximately Range from approximately Increase in the transaction
approach into account the location HK$1,600,000 to HK$1,600,000 to price would increase of the property HK$1,760,000 HK$1,760,000 the fair value of the car parking spaces unit,
and vice versa.
停車場 直接比較法 估計單位價格，已考慮該物 介乎約1,600,000元至 介乎約1,600,000元至 交易價格的增加會提高停
業的位置 1,760,000元 1,760,000元 車場的公平值，反之
亦然。

若按成本減累計折舊列賬，賬面值
Had they been carried at cost less accumulated depreciation, 將為 57,434,000元（二零二五年：
the carrying amount would have been HK$57,434,000 (2025:
58,324,000元）。

HK$58,324,000).
於二零二六年六月三十日，本集團已抵押
At 30 June 2026, the Group had pledged its land and buildings 其賬面值為33,100,000元（二零二五年：
with carrying amount of HK$33,100,000 (2025: HK$35,720,000) 35,720,000元）的土地及樓宇，以擔保
to secure banking facilities granted to the Group and performance 授予本集團的銀行融資及所發出的履約保
bonds issued.
證。

10 TRADE RECEIVABLES 10 貿易應收款項
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Trade receivables 貿易應收款項 112,105 99,966
Less: loss allowance 減：虧損撥備 (880) –

111,225 99,966

(a) Ageing analysis (a) 賬齡分析
As of the end of the reporting period, the ageing analysis
於報告期末，按發票日期（或收益確
of trade receivables, based on the invoice date (or date of 認日期，以較早為準）呈列的貿易
revenue recognition, if earlier), is as follows:
應收款項賬齡分析如下：
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

0–30 days 0至30日 73,930 73,187
31–60 days 31至60日 24,434 24,879
61–90 days 61至90日 11,213 379
Over 90 days 超過90日 1,648 1,521

111,225 99,966

11 LOANS AND INTEREST RECEIVABLES 11 應收貸款及利息
The Group’s loans and interest receivables arise from the money 本集團之應收貸款及利息乃本公司全資附
lending business of providing loans in Hong Kong and the PRC by 屬公司於香及中國提供貸款之放債業the wholly-owned subsidiaries of the Company. The Group seeks 務所產生。本集團力求對未償還應收貸款to maintain strict control over its outstanding loans and interest 及利息維持嚴格控制，以盡量減少信貸風
receivables to minimise credit risk. Overdue balances are reviewed 險。逾期餘額由管理層定期審查。

regularly by management.
2026 2025
二零二六年 二零二五年


Loan Interest Loan Interest
portion portion Total portion portion Total
貸款部分 利息部分 總計 貸款部分 利息部分 總計
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
千元 千元 千元 千元 千元 千元

Secured loans by mortgage 以按揭作抵押之
抵押貸款 – – – 6,500 43 6,543
Personal guaranteed loans 個人擔保貸款 44,200 1,844 46,044 44,200 1,844 46,044Unsecured loans 無抵押貸款 23,250 3,890 27,140 34,656 2,805 37,461
67,450 5,734 73,184 85,356 4,692 90,048
Less: loss allowance 減：虧損撥備 (60,491) (5,734) (66,225) (56,433) (3,096) (59,529)
28,923 1,596 30,519 35,129 1,475 36,604

6,959 – 6,959 28,923 1,596 30,519
Less: current portion included 減：即期部分計入
under current assets 流動資產 (6,959) – (6,959) (15,819) (1,596) (17,415)
Amounts due after 1 year or 一年或以後到期
above included under non- 金額計入非流動
current assets 資產 – – – 13,104 – 13,104


11 LOANS AND INTEREST RECEIVABLES 11 應收貸款及利息（續）
(CONTINUED)
The net exposure of the Group’s loans and interest receivables to 本集團的應收貸款及利息之風險淨額及合
their contractual maturity dates are as follows: 約到期日如下：2026 2025
二零二六年 二零二五年


Loan Interest Loan Interest
portion portion Total portion portion Total
貸款部分 利息部分 總計 貸款部分 利息部分 總計
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
千元 千元 千元 千元 千元 千元

Within 1 year 一年內 6,959 – 6,959 15,819 1,596 17,415
More than 1 year but 一年後但兩年內
within 2 years – – – 13,104 – 13,104
More than 2 years 兩年後但五年內
but within 5 years – – – – – –

6,959 – 6,959 28,923 1,596 30,519

Loans receivable are interest-bearing at rates ranging from 6.00% 應收貸款按年利率介乎6.00%至24.00%to 24.00% (2025: 6.00% to 24.00%) per annum and repayable on （二零二五年：6.00%至24.00%）計息，並maturity under the terms of contractual agreements or on demand 由本集團根據合約協議條款於到期日或按
in writing by the Group. 書面要求償還。

(a) Ageing analysis (a) 賬齡分析
賬齡分析根據合約到期日編製：
Ageing analysis is prepared based on contractual due dates:
2025
2026
二零二六年 二零二五年

Loan Interest Loan Interest
portion portion Total portion portion Total
貸款部分 利息部分 總計 貸款部分 利息部分 總計
HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000
千元 千元 千元 千元 千元 千元


Current (not past due) 即期（未逾期） 10,390 – 10,390 19,647 1,598 21,245Less than 1 month past due 逾期少於一個月 – 2,494 2,494 5,476 316 5,7921 to 12 months past due 逾期一至十二個月 – 77 77 10,952 679 11,631More than 12 months 逾期超過十二個月
past due 57,060 3,163 60,223 49,281 2,099 51,380
Less: loss allowance 減：虧損撥備 (60,491) (5,734) (66,225) (56,433) (3,096) (59,529)
6,959 – 6,959 28,923 1,596 30,519

11 LOANS AND INTEREST RECEIVABLES 11 應收貸款及利息（續）
(CONTINUED)
(a) Ageing analysis (continued) (a) 賬齡分析（續）
The credit quality of loans and interest receivables has 應收貸款及利息的信貸質素參考有關been assessed by reference to historical information about 交易方違約比率之過往資料作評估。

counterparty default rates.
(b) Analysed by credit quality (b) 按信貸質素分析
2026 2025
二零二六年 二零二五年

Loan Interest
Loan Interest
portion portion Total
portion portion Total
貸款部分 利息部分 總計 貸款部分 利息部分 總計
HK$’000 HK$’000 HK$’000
HK$’000 HK$’000 HK$’000
千元 千元 千元 千元 千元 千元

Loans receivables that are 無信貸減值之應收
not credit-impaired 貸款
Current (not past due) 即期（未逾期） – – – 19,647 1,598 21,245Less: loss allowance 減：虧損撥備 – – – (33) (2) (35)

– – – 19,614 1,596 21,210

Loans receivables that are 信貸減值之應收
credit-impaired 貸款
Current (not past due) 即期（未逾期） 10,390 – 10,390 – – –Less than 1 month past due 逾期少於一個月 – 2,494 2,494 5,476 316 5,7921 to 12 months past due 逾期一至十二個月 – 77 77 10,952 679 11,631More than 12 months 逾期多於十二個月
past due 57,060 3,163 60,223 49,281 2,099 51,380
Less: loss allowance 減：虧損撥備 (60,491) (5,734) (66,225) (56,400) (3,094) (59,494)
6,959 – 6,959 9,309 – 9,309

6,959 – 6,959 28,923 1,596 30,519

12 TRADE PAYABLES 12 貿易應付款項
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Trade payables 貿易應付款項 33,642 28,233

As of the end of the reporting period, the ageing analysis of trade 截至報告期末，按發票日期呈列的貿易應
payables, based on the invoice date, is as follows: 付款項賬齡分析如下：2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

0–30 days 0至30日 29,076 27,811
31–60 days 31至60日 275 208
61–90 days 61至90日 2,508 –
Over 90 days 超過90日 1,783 214

33,642 28,233

13 BANK LOANS 13 銀行貸款
The bank loans are repayable on demand and the maturity of bank 銀行貸款須應要求償還，根據貸款協議所
loans, based on the schedule payment dates set out in the loan 載之計劃付款日期，銀行貸款之到期日如agreements, is as follows:
下：
2026 2025
二零二六年 二零二五年
HK$’000 HK$’000
千元 千元

Within 1 year 一年內 1,153 1,104
After 1 year but within 2 years 一年後但兩年內 1,183 1,136
After 2 years but within 5 years 兩年後但五年內 3,745 3,611
More than 5 years 五年以上 11,118 12,464

17,199 18,315

銀行貸款以本集團賬面值為33,100,000
The bank loans were secured by the Group’s land and buildings 元（二零二五年：35,720,000元）之土地
with a carrying amount of HK$33,100,000 (2025: HK$35,720,000) 及樓宇以及本公司及一間附屬公司所作之
and corporate guarantees from the Company and a subsidiary.
公司擔保作抵押。

14 SHARE CAPITAL 14 股本
Number of
shares Amount
股份數目 金額
’000 HK$’000
千股 千元

Authorised: 法定：
Ordinary shares 普通股
At 1 July 2024, 30 June 2025, 1 July 2025 於二零二四年七月一日、 and 30 June 2026 of HK$0.01 each 二零二五年六月三十日，
二零二五年七月一日及
二零二六年六月三十日
每股面值0.01元 10,000,000 100,000

Issued and fully paid: 已發行及繳足：
Ordinary shares 普通股
At 1 July 2024, 30 June 2025, 1 July 2025 於二零二四年七月一日、 and 30 June 2026 of HK$0.01 each 二零二五年六月三十日，
二零二五年七月一日及
二零二六年六月三十日
每股面值0.01元 540,000 5,400

BUSINESS OVERVIEW 業務概覽
Environmental and Cleaning Services 環境及清潔服務
The Group is principally engaged in the provision of environmental 本集團的主要業務為於香及中國提供環境服
services in Hong Kong and the PRC, which include the provision of 務，括提供下列各項清潔及相關服務：(i)公
cleaning and related services for (i) public area and office cleaning 眾地方及辦公室清潔服務，其涉及清潔公眾地
services which involve cleaning of public areas, carpets, floors, toilets, 方、地氈、地板、廁所、更衣室、升降機及
changing rooms, lifts and escalators and emptying of garbage bins at 自動梯，以及在商業大廈（及其租戶）、住宅
commercial buildings and their tenants, residential complexes, shopping 屋苑、購物商場、酒店及公共運輸設施（如機
arcades, hotels and public transport facilities such as airport, ferries, 場、渡輪、渡輪碼頭、貨物及物流中心及車
ferry terminal, cargo and logistics centre and depots; (ii) overnight 廠）等地方收集掏空垃圾箱；(ii)通宵廚房清潔服
kitchen cleaning services mainly at private club and hotels; (iii) external 務，有關服務主要提供予私人會所及酒店；(iii)
wall and window cleaning services; (iv) stone floor maintenance and 外牆及玻璃清潔服務；(iv)石材地板保養及翻新
restoration services; (v) pest control and fumigation services; (vi) waste 服務；(v)滅蟲及焗霧處理服務；(vi)廢物管理及
management and disposal solutions which mainly involve collection, 處置解決方案，其主要涉及收集、運輸及處置
transportation and disposal of household waste, construction waste and 住戶廢物、建築廢物及商貿廢物及出售在本公
trade waste and sales of recyclable waste such as paper, metal and 司業務過程中收集所得的可循環再用廢物，例
plastic waste collected during our operations; (vii) housekeeping services 如：廢紙、金屬及塑膠；(vii)房務服務，我們為
where we provide housekeeping services to carry out professional daily 本地精品酒店、賓館及服務式公寓提供房務服
housekeeping and cleaning services at local boutique hotels, hostels 務，每日進行專業的房務及清潔服務；(viii)為
and serviced apartments; (viii) secure and confidential waste destruction 商業客戶提供敏感及保密文件銷毀服務；(ix)為
for commercial clients; (ix) sanitation solution for yacht; (x) cleaning and 遊艇提供衛生解決方案；(x)為翻新公寓提供清
waste management solution for renovated apartment; and (xi) airline 潔及廢物管理解決方案；及(xi)航空餐飲支持服
catering support services. 務。

Money Lending Business 放債業務
The Group conducts its money lending business in Hong Kong under the 本集團於香按照放債人牌照及於中國開展放（未完）