[HK]仁德资源:第一季度业绩报告 2020/21

[HK]仁德资源:第一季度业绩报告 2020/21

时间：2020年08月14日 07:40:29 中财网

原标题:仁德资源:第一季度业绩报告 2020/21

First Quarterly Report 第 一 季 度 業 績 報 告 2020/2021

01
CHARACTERISTICS OF GEM (“GEM”) OF THE STOCK EXCHANGE OF HONG
KONG LIMITED (THE “STOCK EXCHANGE”)

GEM has been positioned as a market designed to accommodate small and mid-sized companies
to which a higher investment risk may be attached than other companies listed on the Stock
Exchange. Prospective investors should be aware of the potential risks of investing in such
companies and should make the decision to invest only after due and careful consideration.

Given that the companies listed on GEM are generally small and mid-sized companies, there is a
risk that securities traded on GEM may be more susceptible to high market volatility than
securities traded on the Main Board of the Stock Exchange and no assurance is given that there
will be a liquid market in the securities traded on GEM.

Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents
of this report, make no representation as to its accuracy or completeness and expressly disclaim any
liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the
contents of this report.

This report, for which the directors (the “Director(s)”) of Royal Century Resources Holdings Limited (the
“Company”) collectively and individually accept full responsibility, includes particulars given in compliance
with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing
Rules”) for the purpose of giving information with regard to the Company. The Directors, having made all
reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in
this report is accurate and complete in all material respects and not misleading or deceptive, and there are
no other matters the omission of which would make any statement herein or this report misleading.

香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）之特色


GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投
資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。


由於GEM上市公司普遍為中小型公司，在
GEM買賣的證券可能會較於聯交所主板買賣之證券承受較大的市
場波動風險，同時無法保證在
GEM買賣的證券會有高流通量的市場。


香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並
明確表示，概不對因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。


本報告之資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關仁德資源控股有限
公司（「本公司」）之資料；本公司董事（「董事」）願就本報告之資料共同及個別地承擔全部責任。董事在作出

一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均準確完備，沒有誤導或欺詐成分，
且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。


Royal Century Resources Holdings Limited 仁德資源控股有限公司

02
UNAUDITED CONDENSED CONSOLIDATED
QUARTERLY RESULTS FOR THE THREE
MONTHS ENDED 30 JUNE 2020

The board (the “Board”) of the directors (the “Director(s)”) of
Royal Century Resources Holdings Limited (the “Company”)
presents the unaudited consolidated results of the Company
and its subsidiaries (collectively referred to as the "Group”)
for the three months ended 30 June 2020 (the “Period”),
together with the comparative unaudited figures for the
corresponding period in 2019 as follows:

CONDENSED CONSOLIDATED STATEMENT
OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME

FOR THE THREE MONTHS ENDED 30 JUNE 2020

截至二零二零年六月三十日止
三個月未經審核簡明綜合季度
業績

仁德資源控股有限公司（「本公司」）董事

（「董事」）會（「董事會」）公佈本公司及其
附屬公司（統稱「本集團」）截至二零二零
年六月三十日止三個月（「本期」）之未經
審核綜合業績，連同二零一九年同期之未
經審核比較數字如下：

簡明綜合損益及其他全面收益
表

截至二零二零年六月三十日止三個月

For the three months
ended 30 June

截至六月三十日止三個月


2020 2019
二零二零年二零一九年
HK$’000 HK$’000
千港元千港元
Notes (Unaudited) (Unaudited)
附註（未經審核）（未經審核）


Revenue收益
4

15,925
(12,701)
5,698

Cost of sales 銷售成本


(5,385)

Gross profit毛利


313

Other income其他收入
5

232

Other gains, net其他收益，淨額
6

129
Allowance for ECL on loan 應收貸款及利息預期

and interest receivables信貸虧損撥備


–
Allowance for ECL on 貿易應收款項預期信貸

(200)
trade receivables虧損撥備
Allowance for ECL 合約資產預期信貸

on contract assets虧損撥備


–

3,224
307
7
(6)
(78)
(2)
Administrative expenses行政開支(5,233) (6,808)
Finance costs融資成本7 (247) (218)

First Quarterly Report 第一季度業績報告2020/2021

03
CONDENSED CONSOLIDATED STATEMENT 簡明綜合損益及其他全面收益
OF PROFIT OR LOSS AND OTHER 表（續）
COMPREHENSIVE INCOME (continued)


FOR THE THREE MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止三個月


For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


Notes (Unaudited) (Unaudited)

附註（未經審核）（未經審核）


Loss before tax除稅前虧損
8

(2,028)
–
(6,552)

Income tax expense所得稅開支
9

–

Loss for the period
attributable to owners
of the Company

Other comprehensive
loss for the period

Items that may be reclassified
subsequently to profit or loss:
Exchange differences arising
on translation of foreign
operations

本期間本公司擁有人應佔
虧損


(2,028)
–
(6,552)

本期間其他全面虧損


其後可能重新分類至
損益之項目：
換算海外業務產生之

匯兌差額


–

Total comprehensive loss 本期間本公司擁有人應佔
for the period attributable 全面虧損總額
to owners of the Company

(2,028)
(6,552)

Loss per share每股虧損


Basic and diluted (HK cents)基本及攤薄（港仙）
10

(0.39)
(1.50)

Royal Century Resources Holdings Limited 仁德資源控股有限公司

04
CONDENSED CONSOLIDATED STATEMENT 簡明綜合權益變動表
OF CHANGES IN EQUITY
FOR THE THREE MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止三個月
Share Accumulated Exchange
capital losses reserve Total
股本累計虧損匯兌儲備總計
HK$’000 HK$’000 HK$’000 HK$’000
千港元千港元千港元千港元


For the three months ended
30 June 2020

At 1 April 2020 (audited)

Loss for the periodOther comprehensive loss
for the period

截至二零二零年
六月三十日止三個月


於二零二零年四月一日
（經審核）


本期間虧損
本期間其他全面虧損


175,595 (92,464) (138) 82,993

– (2,028) – (2,028)
––––
Total comprehensive loss for the
period
本期間全面虧損總額
– (2,028) – (2,028)
At 30 June 2020
(unaudited)
於二零二零年六月三十日
（未經審核）
175,595 (94,492) (138) 80,965

For the three months ended
30 June 2019

At 1 April 2019
(audited)

Loss for the periodOther comprehensive loss
for the period

截至二零一九年
六月三十日止三個月


於二零一九年四月一日
（經審核）


本期間虧損
本期間其他全面虧損


168,887 (64,350) (124) 104,413

– (6,552) – (6,552)
––––
Total comprehensive loss 本期間全面虧損總額


for the period– (6,552) – (6,552)
At 30 June 2019
(unaudited)
於二零一九年六月三十日
（未經審核）168,887 (70,902) (124) 97,861

First Quarterly Report 第一季度業績報告2020/2021

05
NOTES TO THE UNAUDITED CONDENSED 未經審核簡明綜合財務報表
CONSOLIDATED FINANCIAL STATEMENTS 附註
FOR THE THREE MONTHS ENDED 30 JUNE 2020 截至二零二零年六月三十日止三個月
1. GENERAL 1. 一般資料
Royal Century Resources Holdings Limited (the “Company", 仁德資源控股有限公司（「本公司」，連同
together with its subsidiaries, collectively the "Group”) was 其附屬公司，統稱「本集團」）在香港註冊
incorporated in Hong Kong with limited liability and its shares 為有限責任公司及其股份在香港聯合交
are listed on GEM (“GEM”) of The Stock Exchange of Hong 易所有限公司（「聯交所」）GEM（「GEM」）
Kong Limited (the “Stock Exchange”). The registered office and 上市。本公司之註冊辦事處及主要營業
the principal place of business of the Company is situated at 地點為香港灣仔港灣道26號華潤大廈22Suite 2201, 22/F., China Resources Building, 26 Harbour Road, 樓2201室。本公司為一間投資控股公
Wanchai, Hong Kong. The Company is an investment holding 司，而本集團主要從事
(i)提供裝修及工
company while the Group is principally engaged in (i) provision 程、設計及採購傢俱及相關產品服務，
(ii)
of fitting out and engineering, design and procurement of 租賃建築設備，
(iii)美酒營銷，以及
(iv)提
furnishings and related products services, (ii) leasing of 供金融服務。

construction equipment, (iii) sourcing and merchandising of fine
and rare wines and (iv) provision of financial services.
2. BASIS OF PREPARATION 2. 編製基準
The unaudited condensed consolidated financial statements for 截至二零二零年六月三十日止三個月之
the three months ended 30 June 2020 have been prepared in 未經審核簡明綜合財務報表乃根據香港
accordance with the accounting principles generally accepted in 普遍採納之會計原則，及遵照香港會計
Hong Kong and comply with Hong Kong Financial Reporting 師公會（「香港會計師公會」）頒佈之香港
Standards (“HKFRSs”) issued by the Hong Kong Institute of 財務報告準則（「香港財務報告準則」）及
Certified Public Accountants (“HKICPA”) and the applicable 聯交所GEM證券上市規則（「GEM上市規
disclosure provisions of Chapter 18 of the Rules (the “GEM 則」）第18章之適用披露條文而編製。

Listing Rules”) Governing the Listing of Securities on GEM of the
Stock Exchange.
The unaudited condensed consolidated financial statements are 除另有指明外，未經審核簡明綜合財務
presented in Hong Kong dollars (“HK$”), unless otherwise 報表乃以港元（「港元」）呈列。除於新加
stated. Other than subsidiaries operating in Singapore and the 坡及中華人民共和國（「中國」）經營之附
People's Republic of China (the “PRC”) of which functional 屬公司之功能貨幣分別為新加坡元及人
currency is Singapore dollars and Renminbi respectively, the 民幣外，本公司及其他附屬公司之功能
functional currency of the Company and other subsidiaries is 貨幣均為港元。

HK$.
The financial information relating to the year ended 31 March 本報告所載有關截至二零二零年三月
2020 included in this report as comparative information does not 三十一日止年度之財務資料（作為比較資
constitute the Company's statutory annual consolidated financial 料）並不構成本公司於該年度之法定年度
statements for that year but is derived from those financial 綜合財務報表，惟摘錄自該等財務報表。

statements. Further information relating to those statutory 根據香港公司條例（第622章）第436條須

予披露之有關該等法定財務報表進一步
資料如下：
本公司將按香港公司條例（第622章）第
662(3)條及附表6第3部之規定於適當時
候向公司註冊處處長遞交截至二零二零
年三月三十一日止年度之財務報表。

financial statements required to be disclosed in accordance with
Section 436 of the Companies Ordinance (Cap. 622) is as
follows:
The Company will deliver the financial statements for the year
ended 31 March 2020 to the Registrar of Companies as required
by Section 662(3) of, and Part 3 of Schedule 6 to, the
Companies Ordinance (Cap.622) in due course.

Royal Century Resources Holdings Limited 仁德資源控股有限公司

06
2.
BASIS OF PREPARATION (continued) 2. 編製基準（續）
The Company's auditor has reported on the consolidated 本公司核數師已就本集團截至二零二零
financial statements for the year ended 31 March 2020 of the 年三月三十一日止年度之綜合財務報表
Group. The auditor's report was unqualified; did not include a 作出報告。核數師報告並無保留意見；並
reference to any matters to which the auditor drew attention by 無載有核數師於出具無保留意見之情況
way of emphasis without qualifying its report; and did not 下，提請注意任何引述之強調事項；亦未
contain a statement under Sections 406(2), 407(2) or 407(3) of 載有根據公司條例（第622章）第406(2)
the Companies Ordinance (Cap. 622). 條、第
407(2)條或第407(3)條作出之陳

述。



3.
ADOPTION OF NEW/REVISED HONG KONG FINANCIAL 3. 應用新訂╱經修訂之香港財務報告準則
REPORTING STANDARDS (“HKFRSS”) （「香港財務報告準則」）
The significant accounting policies that have been used in the 編製本集團截至二零二零年六月三十日
preparation of the Group's condensed consolidated financial 止三個月之簡明綜合財務報表時採用的
statements for the three months ended 30 June 2020 are 重大會計政策，與編製本集團截至二零
consistent with those followed in the preparation of the Group's 二零年三月三十一日止年度的財務報表
annual financial statements for the year ended 31 March 2020, 所採用者一致，惟下述者除外。

except as described below.


The Group has adopted and applied, for the first time, the 本集團已首次採納及應用下列於二零二
following new standards and interpretations that have been 零年四月一日開始之會計期間已頒佈及
issued and effective for the accounting periods beginning on 1 生效之新準則及詮釋：
April 2020:


Amendments to HKASs Definition of Material 香港會計準則第1號及重大的定義
1 and 8 第8號（修訂本）

Amendments to HKAS 39, Interest Rate Benchmark Reform 香港會計準則第39號及利率基準改革
HKFRSs 7 and 9 香港財務報告
準則第7號及第9號
（修訂本）
Amendments to HKFRS 3 Definition of a Business 香港財務報告準則第3號業務定義
（修訂本）

The application of these new and amendments to HKASs and 應用該等新訂香港會計準則及香港財務
HKFRSs has had no material effect on the amounts reported in 報告準則及其修訂對該等未經審核簡明
these unaudited condensed consolidated financial statements 綜合財務報表所呈報之金額及╱或該等
and/or disclosures set out in these unaudited condensed 未經審核簡明綜合財務報表所所載之披

露並無產生重大影響。consolidated financial statements.

First Quarterly Report 第一季度業績報告2020/2021

07
3.
ADOPTION OF NEW/REVISED HONG KONG FINANCIAL 3. 應用新訂╱經修訂之香港財務報告準則
（「香港財務報告準則」（續）
REPORTING STANDARDS (“HKFRSS”) (continued)
）

New/revised HKFRSs issued but not yet effective
已貧佈但尚未生效之新訂╱經修訂之香
港財務報告準則

The Group has not early applied the following new and 本集團並無提早採用下列已頒佈但尚未
amendments to HKASs and HKFRSs that have been issued but 生效之新訂香港會計準則及香港財務報
are not yet effective: 告準則及其修訂：

Amendments to HKFRS 16 COVID-19-Related Rent 香港財務報告準則第16號2019冠狀病毒相關租
Concession1 （修訂本）
金寬減1

HKFRS 17 Insurance Contracts2
香港財務報告準則第17號保險合約2

Amendments to HKFRS 10 Sale or Contribution of Assets 香港財務報告準則第10號投資者與其聯營公司或
and HKAS 28 between an Investor and its 及香港會計準則第28號合營公司間資產出
Associate or Joint Venture3 （修訂本）售或投入3

1
2
3
Effective for annual periods beginning on or after 1 June
2020
Effective for annual periods beginning on or after 1
January 2021
Effective date to be determined
123
於二零二零年六月一日或之前開
始之年度期間生效
於二零二一年一月一日或之後開
始之年度期間生效
生效日期尚未確定
The Group is in the process of making a detailed assessment of
the possible impact on the future adoption of the new/revised
HKFRSs. So far the management is of the opinion that the
adoption of the new/revised HKFRSs will not have any significant
impact on these unaudited condensed consolidated financial
statements.
本集團正在對未來採納新訂╱經修訂香
港財務報告準則可能出現之影響作出詳
盡評估。迄今為止，董事層認為採納新
訂╱經修訂香港財務報告準則不會對該
等未經審核簡明綜合財務報表構成任何
重大影響。

4. REVENUE AND SEGMENT INFORMATION 4. 收益及分部資料
Revenue represents income arising from fitting out and
engineering services provided, design and procurement of
furnishings and related products services provided, rental and
installation services income from leasing of construction
equipment, sale of fine and rare wines, interest income from
money lending and commission income from introducing
brokerage services.
收益即來自所提供之裝修及工程服務、
設計及採購傢俱及相關產品服務收入、
租賃建築設備之租金及安裝服務收入、
美酒銷售之收益，放債利息收入及介紹
經紀服務佣金收入。

An analysis of the Group's revenue for the period is as follows: 本集團期內收益之分析如下：
For the three months
ended 30 June
截至六月三十日止三個月
2020 2019
二零二零年二零一九年
HK$’000 HK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）


Design, fitting out and engineering
services income
設計，裝修及工程服務收入
10,231 1,396
Rental income from leasing of
construction equipment
租賃建築設備租金收入
1,729 41
Sale of fine and rare wines美酒銷售收入3,773 4,081
Interest income from money lending放債利息收入188 180
Commission income from introducing
brokerage services
介紹經紀服務佣金收入
4 –
15,925 5,698

Royal Century Resources Holdings Limited 仁德資源控股有限公司

08
4. REVENUE AND SEGMENT INFORMATION (continued) 4. 收益及分部資料（續）
For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


(Unaudited) (Unaudited)

（未經審核）（未經審核）


Revenue from contracts with 香港財務報告準則第15號項下
customer within HKFRS 15:客戶合約收益：


Revenue recognised at 於某一時間點確認之收入
a point in time

– Sale of fine and rare wines－美酒銷售收入
3,773
4
10,231
4,081

– Commission income from introducing
－介紹經紀服務佣金收入
brokerage services
–

Revenue recognised over time於某一段時間內確認之收入


– Design, fitting out and engineering
－設計，裝修及工程服務收入
services income
1,396

14,008
1,729
188
5,477

Revenue from other sources:其他來源收入：


Rental income from leasing of 租賃建築設備租金收入
construction equipment

41
Interest income from money lending放債利息收入


180

Total segment revenue總分部收入


15,925
5,698

Information reported to the executive directors, being the chief 向執行董事，即主要經營決策者，呈報以
operating decision maker, for the purposes of resource allocation 分配資源及評估分部表現之資料集中於
and assessment of segment performance focuses on types of 已付運或提供之貨品或服務種類。於本
goods or services delivered or provided. During the current 期間，設計及採購傢俱及相關產品服務
period, the design and procurement of furnishings and related 分部已合併至裝修及工程服務分部，以
products services segment has been consolidated into the fitting 集成類似的服務活動之資源並反映相關
out and engineering services segment in order to concentrate 服務更適合的關聯性質。管理層認為分
the resources of similar services activities and reflect a more 類披露的變化更好及清晰地反映了我們

的業務發展及結構，並有助於股東或潛
在投資者更好地了解本集團的收入結
構。截至二零一九年六月三十日止三個
月的相應資料已重新表述。

appropriate co-related nature of the related services. The
management considered that the change in segment disclosure
better and clearly reflects the business development and
structure of the Group, and helps the shareholders or the
potential investors better understand the Group’s revenue
structure. The corresponding information for three months
ended 30 June 2019 has been re-presented accordingly.

First Quarterly Report 第一季度業績報告2020/2021

09
4. REVENUE AND SEGMENT INFORMATION (continued)
Specifically, the Group’s reportable and operating segments are
as follows:
4. 收益及分部資料（續）
具體而言，本集團可呈報及經營分部如
下：
(a) Provision of design, fitting out, engineering and
procurement of furnishings and related products services
(“Design, fitting out and engineering services”);
(a) 提供設計，裝修，工程及採購傢俱
及相關產品服務（「設計，裝修及
工程服務」）；
(b) Leasing of construction equipment (“Leasing of construction
equipment”);
(b) 租賃建築設備（「租賃建築設備」）；
(c) Sourcing and merchandising of fine and rare wines
(“Wines merchandising”); and
(c) 營銷美酒（「營銷美酒」）；及
(d) Financial services business comprising securities advisory
services, securities dealing and brokerage services and
asset management services and money lending (“Financial
services business”).
(d) 金融服務業務包括就證券提供意
見，證券交易及經紀服務，資產管
理服務及放債（「金融服務業務」）。

Segment revenue and results
The following is an analysis of the Group's revenue and results
by reportable and operating segment:
分部收益及業績
以下為本集團收益及業績按可呈報及經
營分部作出之分析：
For the three months ended 30 June 2020 截至二零二零年六月三十日止三個月
Design,
fitting out
and engineering
services
設計，
裝修及工程
服務
HK$’000
千港元
(unaudited)
（未經審核）
Leasing of
construction
equipment
租賃建築設備
HK$’000
千港元
(unaudited)
（未經審核）
Wines
merchandising
營銷美酒
HK$’000
千港元
(unaudited)
（未經審核）
Financial
services
business
金融服務業務
HK$’000
千港元
(unaudited)
（未經審核）
Total
總計
HK$’000
千港元
(unaudited)
（未經審核）


10,231 1,729 3,773 192 15,925
Segment revenue分部收益
Segment profit/(loss)分部溢利╱（虧損）
Unallocated:未分配：


1,352 (985) 276 (450) 193
Other income其他收入261
Central administrative costs中央行政成本(2,408)
Finance costs融資成本(74)
Loss before tax除稅前虧損(2,028)

Royal Century Resources Holdings Limited 仁德資源控股有限公司

10
4. REVENUE AND SEGMENT INFORMATION (continued) 4. 收益及分部資料（續）
Segment revenue and results (continued) 分部收益及業績（續）

For the three months ended 30 June 2019 截至二零一九年六月三十日止三個月

Design,
fitting out Leasing of Financial
and engineering construction Wines services
services equipment merchandising business Total

設計，
裝修及工程
服務租賃建築設備營銷美酒金融服務業務總計


HK$’000 HK$’000 HK$’000 HK$’000 HK$’000

千港元千港元千港元千港元千港元


(unaudited) (unaudited) (unaudited) (unaudited) (unaudited)

（未經審核）（未經審核）（未經審核）（未經審核）（未經審核）


Segment revenue分部收益
1,396 41 4,081 180 5,698

Segment (loss)/profit分部（虧損）╱溢利
(1,996) (2,346) 74 (347) (4,615)

Unallocated:未分配：
Other income其他收入
209
Other gains, net其他收益，淨額
129
Central administrative costs中央行政成本
(2,150)
Finance costs融資成本
(125)

Loss before tax除稅前虧損
(6,552)

The accounting policies of the operating segments are the same
as the Group’s accounting policies. Segment profit/(loss)
represents the profit/(loss) earned by each segment without
allocation of certain other income, certain other gains-net,
central administrative costs (including directors’ emoluments)
and certain finance costs. This is the measure reported to the
executive directors for the purposes of resource allocation and
performance assessment.

經營分部之會計政策與本集團會計政策
相同。分部溢利╱（虧損）指未分配若干其
他收入、若干其他收益－淨額，中央行政
成本（包括董事酬金）及若干融資成本之
各分部所賺取之溢利╱（虧損）。此乃向執
行董事呈報以分配資源及評估表現之衡
量基準。





First Quarterly Report 第一季度業績報告2020/2021

11
5. OTHER INCOME 5. 其他收入
For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


(Unaudited) (Unaudited)

（未經審核）（未經審核）


Rental income租金收入


201
–
106
186

Bank interest income銀行利息收入


16

Sundry income雜項收入
30
232

307
6. OTHER GAINS, NET 6. 其他收益，淨額
For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


(Unaudited) (Unaudited)

（未經審核）（未經審核）


Gain on disposal of property, plant 出售物業，機器及設備之收益
and equipment


7
129

7. FINANCE COSTS 7. 融資成本
For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


(Unaudited) (Unaudited)
（未經審核）（未經審核）
Interest on:以下各項之利息：
– Lease liabilities – 租賃負債247 218
247 218

Royal Century Resources Holdings Limited 仁德資源控股有限公司

12
8. LOSS BEFORE TAX 8. 除稅前虧損
Loss before tax has been arrived at after charging/(crediting): 除稅前虧損乃經扣除╱（計入）下列各項：
For the three months
ended 30 June
截至六月三十日止三個月
2020 2019
二零二零年二零一九年
HK$’000 HK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）


221
823
1,461
54
292

1,191
1,711

64

3,258

Salaries and wages included in
cost of sales

Salaries and wages included in
administrative expenses:
Directors’ emoluments
(including contribution to
defined contribution plans)
Salaries, wages and other benefits
(excluding directors’ emoluments)
Contribution to defined contribution
plans (excluding directors’
emoluments)

薪金及工資
（包括於銷售成本中）
薪金及工資
（包括於行政開支中）：
董事酬金
（包括界定供款計劃供款）


薪金、工資及其他福利
（不包括董事酬金）
界定供款計劃供款
（不包括董事酬金）


2,559
Auditor’s remuneration核數師酬金


Depreciation of property, plant and 物業，機器及設備折舊（附註）
equipment (Note)

Depreciation of right-of-use assets使用權資產折舊


Lease payments under short-term 短期租賃之租金
leases on premises

Gross rental income less outgoings租金收入總額減支出


Note:

Depreciation of property, plant and equipment for the three
months ended 30 June 2020 amounted to approximately
HK$926,000 (three months ended 30 June 2019: HK$250,000)
was included in cost of sales.

–
1,430
1,753
31
(163)
–

676
1,446
504

(155)
附註：

截至二零二零年六月三十日止三個月，
物業，機器及設備折舊金額約為
926,000
港元（截至二零一九年六月三十日止三個
月：250,000港元）已包括於銷售成本內。





First Quarterly Report 第一季度業績報告2020/2021

13
9. INCOME TAX EXPENSE 9. 利得稅開支
The major components of income tax expense in the condensed 簡明綜合損益及其他全面收益表中所得
consolidated statement of profit or loss and other comprehensive 稅開支之主要組成部分為：
income are:
For the three months
ended 30 June
截至六月三十日止三個月
2020 2019
二零二零年二零一九年
HK$’000 HK$’000
千港元千港元
(Unaudited) (Unaudited)
（未經審核）（未經審核）


Current tax:即期稅項
Hong Kong profits tax香港利得稅


–
–
–

Deferred tax遞延稅項


–

–

由於本集團於截至二零一九年及二零二
零年六月三十日止三個月期間並無估計
應課稅溢利，故並未就香港利得稅作出
撥備。


根據英屬處女群島的規則和法例，本集
團毋須繳納英屬處女群島的任何利得稅
項。


由於本集團於該兩個期間並無於新加坡
產生應課稅溢利，故並未於綜合財務報
表就新加坡利得稅作出撥備。


有關中國大陸業務營運之中國企業所得
稅已根據現行法例、詮釋及有關慣例就
本期間估計應課稅溢利按適用稅率計算。


自二零零八年一月一日開始，除非根據
稅務條約予以減少，中國稅法規定中國

–
No Hong Kong Profits Tax has been provided as the Group has
no estimated assessable profits for the three months ended 30
June 2020 and 2019.

Pursuant to the rules and regulations of the British Virgin Islands
(“BVI”), the Group is not subject to any income tax in the BVI.

No Singapore Corporate Tax has been provided as there is no
estimated assessable profit for both periods.

The PRC corporate income tax in respect of operations in
Mainland China is calculated at the applicable tax rates on the
estimated assessable profits for the period based on existing
legislation, interpretations and practices in respect thereof.

The PRC tax law imposes a withholding tax at 10%, unless
reduced by a tax treaty, for dividends distributed by PRC

附屬公司因產生盈利而向其中國境外直
接控股公司分派股息須繳納10%預扣稅。

由於本集團於該兩個期間並無於中國產
生應課稅溢利，故並未於綜合財務報表
就中國企業所得稅作出撥備。

subsidiaries to its immediate holding company outside the PRC
for earnings generated beginning on 1 January 2008.
No PRC corporate income tax has been provided as there is no
estimated assessable profit for both periods.

Royal Century Resources Holdings Limited 仁德資源控股有限公司

14
10. LOSS PER SHARE 10. 每股虧損
The calculation of the basic and diluted loss per share 本公司擁有人應佔基本及攤薄之每股虧
attributable to the owners of the Company is based on the 損按下列數據計算：
following information:


Loss for the period 本期間虧損

For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


(Unaudited) (Unaudited)

（未經審核）（未經審核）


Loss for the purpose of basic and 就每股基本及攤薄虧損而言之
diluted loss per share虧損


(2,028)
(6,552)

Number of shares 股份數目

For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


’000 ’000

千股千股


(Unaudited) (Unaudited)

（未經審核）（未經審核）


Weighted average number of ordinary 就每股基本及攤薄虧損而言之
shares for the purpose of basic and 普通股份加權平均數
diluted loss per share435,600

522,600
For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK cents HK cents

由於於截至二零一九年及二零二零年六
月三十日止三個月期間內概無潛在攤薄
已發行股份，因此於此兩個期間基本及
攤薄每股虧損為相同。

港仙港仙
(Unaudited) (Unaudited)
（未經審核）（未經審核）
Basic and diluted基本及攤薄(0.39) (1.50)
Since there were no potential dilutive shares in issue during the
three months ended 30 June 2020 and 2019, basic and diluted
loss per share are the same for both periods.

First Quarterly Report 第一季度業績報告2020/2021

15
11.
DIVIDENDS
The Directors do not recommend the payment of any dividend
for the three months ended 30 June 2020 (three months ended
30 June 2019: Nil).

12.
COMPARATIVE FIGURES
Certain comparative figures have been reclassified to conform
with the current period presentation.

11.
股息
董事並不建議派付截至二零二零年六月
三十日止三個月之任何股息（截至二零
一九年六月三十日止三個月：無）。



12.
比較數字
若干比較數字經已重新分類以符合本期
間之呈列格式。





Royal Century Resources Holdings Limited 仁德資源控股有限公司

16
MANAGEMENT DISCUSSION AND ANALYSIS

Royal Century Resources Holdings Limited (the “Company”)
and its subsidiaries (collectively the “Group”) are principally
engaged in (i) provision of design, fitting out and engineering
services comprising design, fitting out, engineering and
procurement of furnishings and related products services, (ii)
leasing of construction equipment, (iii) sourcing and
merchandising of fine and rare wines and (iv) provision of
financial services business.

During the period, the provision of fitting out and engineering
services segment and the provision of design and procurement of
furnishings and related products services segment have been
consolidated into the design, fitting out and engineering services
segment in order to concentrate the resources of the design, fitting
out and engineering services activities and reflect a more
appropriate co-related nature of the design, fitting out and
engineering services. The management considered that the change
in segment disclosure better and clearly reflects our business
development and structure, and helps the shareholders or the
potential investor better understand the Group’s revenue structure.

FINANCIAL REVIEW
Revenue

The Group recorded a total revenue for the three months
ended 30 June 2020 of approximately HK$15.9 million (three
months ended 30 June 2019: HK$5.7 million), representing
an increase of approximately HK$10.2 million or 178.9% as
compared with last corresponding period.

Breakdown of revenue by types of segment is as follows:

管理層討論及分析

仁德資源控股有限公司（「本公司」）及其
附屬公司（統稱「本集團」）主要從事(i)提
供設計，裝修及工程服務包括設計，裝
修，工程及採購傢俱及相關產品服務，
(ii)
租賃建築設備，
(iii)美酒營銷以及(iv)提供
金融服務業務。


於本期內，提供裝修及工程服務分部及提
供設計及採購傢俱及相關產品服務分部
已合併為設計，裝修及工程服務分部，以
集成設計，裝修及工程服務活動之資源並
反映設計，裝修及工程服務更適合的關聯
性質。管理層認為分類披露的變化更好及
清晰地反映了我們的業務發展及結構，並
有助於股東或潛在投資者更好地了解本
集團的收入結構。


財務回顧
收益


本集團於截至二零二零年六月三十日止
三個月錄得總收益約為15,900,000港元
（截至二零一九年六月三十日止三個月：
5,700,000港元），較去年同期增加約


10,200,000港元或178.9%。


收益按分部類別劃分如下：


For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


(Unaudited) (Unaudited)

（未經審核）（未經審核）
Design, fitting out and engineering
services income
設計，裝修及工程服務收入
10,231 1,396
Rental income from leasing of
construction equipment
租賃建築設備之租金收入
1,729 41
Sale of fine and rare wines美酒營銷收入3,773 4,081
Income from financial services金融服務收入192 180
15,925 5,698

First Quarterly Report 第一季度業績報告2020/2021

17
Breakdown of revenue by geographical locations is as 收益按地區收入分類如下：
follows:

For the three months
ended 30 June

截至六月三十日止三個月


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


(Unaudited) (Unaudited)

（未經審核）（未經審核）


Hong Kong香港
5,698
5,698

15,925
15,925
The significant increase of the Group’s total revenue was
mainly attributed by the design, fitting out and engineering
services business for the three months ended 30 June 2020
of approximately HK$10.2 million (three months ended 30
June 2019: HK$1.4 million). Besides, the revenue from the
leasing of construction equipment business has also
attributed to the increase of the Group’s total revenue. Such
increase in the revenue of both the design, fitting out and
engineering services business and the leasing of construction
equipment business was the result of the effort made by the
Group to tender and secure more design, fitting out and
engineering projects with higher contract sums and the
increase in the number of the leasing of construction
equipment projects when compared with last corresponding
period.

The revenue from the remaining two segments of sourcing
and merchandising of fine and rare wines, and provision of
financial services were maintained at the similar level as
compared with last corresponding period.

本集團總收益大幅增長主要來自截至二
零二零年六月三十日止三個月之設計，裝
修及工程服務所得約10,200,000港元（截
至二零一九年六月三十日止三個月：
1,400,000港元）。另外，本集團總收益增
長亦來自租賃建築設備業務所得。此等設
計，裝修及工程服務業務，以及租賃建築
設備業務之收益增加乃由於本集團致力
投標並獲取較高合約金額之設計，裝修及
工程項目，以及租賃建築設備業務之項目
數目增加所致。


餘下之美酒營銷，以及提供金融服務之兩
個分部的收益與去年同期相若。





Royal Century Resources Holdings Limited 仁德資源控股有限公司

18
Gross profit/(loss) for the period

For the three months ended 30 June 2020, the Group
recorded a gross profit of approximately HK$3.2 million
(three months ended 30 June 2019: HK$0.3 million)
representing an increase of approximately HK$2.9 million as
compared with last corresponding period. The Group’s overall
gross profit margin was approximately 20.2% (three months
ended 30 June 2019: 5.5%).

Gross profit/(loss) by types of segment is as follows:

本期間毛利╱（損）

截至二零二零年六月三十日止三個月，本
集團錄得毛利約為3,200,000港元（截至
二零一九年六月三十日止三個月：
300,000港元）較去年同期增長約
2,900,000港元。本集團之整體毛利率約
為20.2%（截至二零一九年六月三十日止
三個月：5.5%）。


毛利╱（損）按分部劃分如下：

Gross profit/(loss)
for the three months
ended 30 June

截至六月三十日止三個月
毛利╱（損）


2020 2019

二零二零年二零一九年


HK$’000 HK$’000

千港元千港元


(unaudited) (unaudited)

（未經審核）（未經審核）


Design, fitting out and engineering 設計，裝修及工程服務
services

1,917
793
322
192
255
Leasing of construction equipment租賃建築設備


(209)
Sourcing and merchandising
美酒營銷
of fine and rare wines

86
Financial services business金融服務業務


181

313

本集團整體毛利增加約為2,900,000港
元，主要由於設計，裝修及工程服務業務
之毛利增加約1,700,000港元，以及租賃
建築設備業務由去年同期之毛損約
200,000港元轉為毛利約800,000港元所
致。此等增長主要由於合約金額大幅提

3,224
The increase in the Group’s overall gross profit of
approximately HK$2.9 million was mainly due to the increase
in that of design, fitting out and engineering services
business of approximately HK$1.7 million and the turnaround
gross profit of the leasing of construction equipment business
to approximately HK$0.8 million from last corresponding

升，以致增加設計，裝修及工程服務業務
之毛利，以及租賃建築設備業務之租金收
入較去年同期增加所致。

period’s gross loss of approximately HK$0.2 million. Such
increase was mainly due to the increase in the gross profit
margin from the design, fitting out and engineering services
business with significant increase in contract sums and the
increase in rental income from the leasing of construction
equipment business when compared with last corresponding
period.

First Quarterly Report 第一季度業績報告2020/2021

19
Loss for the period

During the three months ended 30 June 2020, although the
Group has a gross profit of approximately HK$3.2 million
(three months ended 30 June 2019: HK$0.3 million), the
Group recorded a loss for the period of approximately
HK$2.0 million (three months ended 30 June 2019: HK$6.6
million), representing a decrease in the loss for the period of
approximately HK$4.6 million or 69.7%.

Such decrease in loss for the period was resulting from (i) the
increase in the Group’s gross profit of approximately HK$2.9
million and (ii) the Group’s effort to reduce the administrative
expenses by approximately HK$1.6 million from last
corresponding period of approximately HK$6.8 million to the
current period of approximately HK$5.2 million mainly
through the decrease in the staff costs of approximately
HK$0.6 million and the decrease in short term lease payment
of approximately HK$0.5 million.

BUSINESS REVIEW AND PROSPECTS
Design, fitting out and engineering services
business

During the period, the Group has consolidated the two
segments, namely the fitting out and engineering services
segment and the design and procurement of furnishings and
related products services segment into the design, fitting out
and engineering services segment in order to concentrate and
effectively utilise the resources of the previous two segments.

Apart from the provision of design, fitting out and
engineering services to the commercial institutions and the
residence end-users, the Group has been extending its
services to the public sectors including the government
authority. The Group has also been proactively developing for
cohesive business relationship with project contractors of
different segments in order to widen its market spectrum.
The Group has been invited to submit tenders for both
private sectors and public sectors.

本期間虧損

於截至二零二零年六月三十日止三個月
內，雖然本集團之毛利約為
3,200,000港
元（二零一九年六月三十日止三個月：約
300,000港元），本集團錄得本期間虧損
約為2,000,000港元（二零一九年六月
三十日止三個月：約
6,600,000港元），反
映本期間虧損之下降約4,600,000港元或


69.7%。

該虧損之下降主要由於(i)本集團毛利之
增加約2,900,000港元及(ii)本集團主要透
過減少員工成本約600,000港元及減少短
期租賃支出約500,000港元致力減少行政
費用約1,600,000港元（由去年同期約
6,800,000港元下降至本期間約
5,200,000港元）。


業務回顧及前景
設計，裝修及工程服務業務

於本期內，本集團已整合兩個業務分部：
裝修及工程服務分部，以及設計及採購傢
俱及相關產品服務分部；並合併為設計，
裝修及工程服務業務分部，以集中及更有
效地運用該兩個前分部之資源。


本集團除為商業機構及住宅終端用戶提
供設計，裝修及工程服務外，已擴展其服
務至公共機構包括政府機構。本集團同時
亦竭力與不同業務範疇之項目承辦商發
展建立整合業務關係，以擴大其市場範
疇。本集團持續地受到邀請，向私人項目
及公共項目提交投標書。




Royal Century Resources Holdings Limited 仁德資源控股有限公司

20
Since the second half of the year ended 31 March 2020, the
Group has been proactively submitting tenders and managed
to secure new projects. During the three months ended 30
June 2020, the Group has secured projects with contract
sums of significantly higher than those for the year ended 31
March 2020, resulting with a significant increase in the
revenue for the three months ended 30 June 2020. With
these brilliant results, the Group is vigorously in negotiation
with a number of other potential customers for the provision
of design, fitting out and engineering services including
provision of the public housing maintenance, improvement
and vacant flat refurbishment works and services. The Group
expects such exploration and strategy will further broaden
and strengthen the income stream and the sustainable
development of the design, fitting out and engineering
services business with maximization of return of the
shareholders and the value of the Group.

Leasing of construction equipment business

The Group had commenced to generate income from the
leasing of construction equipment during the last
corresponding period. The Group’s leasing business has been
in the initial growth and development phase during the last
year and has rapid increase in number of customers and
projects during the past few months. The Group has been
building and consolidating business relationship with its
existing customers with recurring orders and is able to
explore new customers and conclude projects with significant
contract sums. With the ongoing increase in number of
customers and projects, the revenue generating therefrom
has been increased significantly during the period. Although
such growth rate may not be dramatically raised constantly,
the leasing of construction equipment is relatively stable and
low risk in nature which would progressively develop into an
economic scale with considerable and sustainable income
stream to the Group.

自二零二零年三月三十一日止年度之下
半年起，本集團力提交投標書並獲得確定
合同。於截至二零二零年六月三十日止三
個月內，本集團取得合同金額大大高於截
至二零二零年三月三十一日止年度所獲
得的合同總額。憑藉此卓越的成果，本集
團正積極地與其他潛在客戶進行磋商以
提供設計，裝修及工程服務，包括提供公
共房屋維修、改善及空置單位翻新工程及
服務。本集團預期該發展及策略將進一步
拓寬及加強設計，裝修及工程服務的收入
來源及可持續發展，以最大程度地提高股
東回報和本集團的價值。


租賃建築設備業務

本集團於去年同期開始自租賃建築設備
產生收益。本集團租賃業務於去年處於發
展及增長階段，於過去數月，客戶及項目
數量急速增加。本集團一直與其現有客戶
建立及整合業務關係並獲取定期訂單及
拓展新客戶及確定較大合約金額之項
目。於本期內客戶及項目數量持續增加，
就此產生之收益有較大增加。然而此增長
速度可能不會持續大幅增加，但租賃建築
設備業務相對穩定和低風險的性質將逐
步發展為具有可觀且可持續的收入來源
的經濟規模。





First Quarterly Report 第一季度業績報告2020/2021

21
With the commencement of the infrastructural facilities such
as the development and construction of the third aerial
runway and the new airport terminal and buildings, it is
expected that the leasing of construction equipment business
of the Group would be benefited from such positive growth
and development. During the past few months, the Group
has explored and negotiated with the contracts alongside
such development and has managed to secure new project(s)
therefrom.

Looking forward, with the branding recognition of the
Group’s leasing of construction equipment business and the
enlargement of its operation scale, the rental income derived
therefrom would have significant growth potential in the
coming years.

Sourcing and merchandising of fine and rare
wines business

The Group has developed and maintained a stable business
relationship with the customers and the suppliers. The Group
has been securing and receiving recurring orders from the
customers. The Group expects the wine merchandising would
be a stable income stream of the Group and the Group
would maintain the wine merchandising at a steady level of
operations.

Financial services business

The Group continues to adopt a prudent management
approach to carry out the financial services business in order
to minimize its credit risk exposure while proactively exploring
and seeking for high creditworthiness customers to ensure a
healthy development in its money lending, securities advisory
services, securities dealing and brokerage services and assets
management services business.

The Group’s money lending business maintains a loan
portfolio with principal amount of approximately the same
level as at 31 March 2020.

隨著開展基礎設施建設（如第三機場跑道
以及新機場航運大樓和建築物）的開發和
建設，本集團預期租賃建築設備業務將受
益於此等積極的增長和發展。在過去數月
中，本集團就此等開發項目拓展客戶及進
行磋商，以從中獲得機場航運大樓和建築
物之租賃項目。


展望未來，隨著本集團租賃建築設備業務
的品牌知名度和經營規模的擴大，於未來
數年，由此產生的租金收入將有較大增長
潛力。


美酒營銷

本集團已與客戶及供應商發展並維持穩
定的業務關係。本集團持續取得及接獲客
戶的定期訂單。本集團預期美酒營銷將為
本集團帶來穩定的收入來源，而本集團將
維持美酒營銷於穩定的經營水平。


金融服務

本集團繼續採納審慎的信貸風險管理策
略營運金融服務業務，以減低此業務之信
貸風險及積極開拓及尋找高信譽之顧客
以確保其放債，就證券提供意見，證券交
易及經紀服務，資產管理服務業務健康發
展。


本集團的放債業務維持貸款組合之本金
額相約於二零二零年三月三十一日之本
金額。


於本期間，本集團亦從介紹經紀服務確認
佣金收入。

Certain commission income was also recognised from the
introducing brokerage services during the period.

Royal Century Resources Holdings Limited 仁德資源控股有限公司

22
EVENTS AFTER THE REPORTING PERIOD

After the outbreak of the 2019 Noval Coronavirus
(“COVID-19”) in early 2020, a series of precautionary and
control measures have been and continued to be
implemented across the country/region. The Group will pay
close attention to the development of the COVID-19 and
evaluate its impact on the financial position and operating
results of the Group.

LIQUIDITY AND FINANCIAL RESOURCES

During the three months ended 30 June 2020, the Group
financed its operations by its internal resources. As at 30
June 2020, the Group had net current assets of
approximately HK$15.9 million (31 March 2020: HK$17.8
million), including cash and bank balances of approximately
HK$9.2 million (31 March 2020: HK$10.7 million). The
current ratio, being the ratio of current assets to current
liabilities, was approximately 2.1 times as at 30 June 2020
(31 March 2020: 2.2 times). The slightly decrease in the
current ratio was mainly attributable to payment for
acquisition of scaffolding equipment during the current
period.

CAPITAL STRUCTURE AND GEARING

The capital of the Group comprised only ordinary shares.
There was no movement in the share capital of the Group
during the three months ended 30 June 2020. Total equity
attributable to owners of the Company amounted to
approximately HK$81.0 million as at 30 June 2020 (31 March
2020: HK$83.0 million).

As at 30 June 2020, the Group's only borrowings comprised
lease liabilities of approximately HK$18.8 million (31 March
2020: 20.4 million). The Group's gearing ratio, calculated by
dividing total borrowings by total equity, was approximately
23.2% (31 March 2020: 24.6%). The decrease in the gearing
ratio was mainly attributable to the settlement of certain
lease liabilities during the current period.

報告期後事項

自二零二零年初爆發2019新型冠狀病毒
（「COVID-19」）後，全國╱各地區已實施
並維持一系列預防及控制措施。本集團將
密切關注COVID-19的發展，並評估其對

本集團財務狀況及經營業績的影響。


流動資金及財務資源

截至二零二零年六月三十日止三個月，本
集團以其內部資源撥付其營運。於二零
一二零年六月三十日，本集團之流動資產
淨值約為15,900,000港元（二零二零年三
月三十一日：
17,800,000港元），當中包
括現金及銀行結餘約9,200,000港元（二
零二零年三月三十一日：
10,700,000港
元）。於二零二零年六月三十日，流動比
率（即流動資產除以流動負債之比率）約
為2.1倍（二零二零年三月三十日：
2.2
倍）。流動比率稍微下降是由於本期間支
付購買棚架設備。


資本架構與負債比率

本集團之資本僅由普通股組成，於截至二
零二零年六月三十日止三個月期間本集
團之資本並無變動。於二零二零年六月
三十日，本公司擁有人應佔權益總額約為
81,000,000港元（二零二零年三月三十一
日：83,000,000港元）。


於二零二零年六月三十日，本集團之主要
借貸為租賃負債約18,800,000港元（二零
二零年三月三十一日：
20,400,000港
元）。本集團之負債比率（按借貸總額除權
益總額計算）約為23.2%（二零二零年三
月三十一日：
24.6%）。負債比率下降是由
於本期間償還租賃負債所致。


根據一般授權配售新股份所得
款項用途
謹提述本公司日期為二零一九年十一月
十二日及二零一九年十一月二十九日之
公告，內容有關配售根據一般授權認購新
股份。

USE OF PROCEEDS FROM PLACING OF NEW
SHARES UNDER GENERAL MANDATE
Reference is made to the announcements of the Company
dated 12 November 2019 and 29 November 2019 in relation
to the placing of new shares under general mandate.

First Quarterly Report 第一季度業績報告2020/2021

23
On 12 November 2019, the Group and a placing agent 於二零一九年十一月十二日，本集團與配
entered into a placing agreement, pursuant to which the 售代理訂立配售協議，據此，本集團已委
Group has appointed the placing agent to procure altogether 聘配售代理促使合共不少於六名獨立承
not less than six independent placees for placing up to an 配人按每股配售股份0.08港元配售合共
aggregate of 87,000,000 placing shares at a placing price of 最多87,000,000股配售股份（「配售事
HK$0.08 per placing share (the “Placing”). The closing price 項」）。當天收市價為每股
0.083港元。

per share on that date was HK$0.083.

The Placing was completed on 29 November 2019 with gross 配售事項於二零一九年十一月二十九日
and net proceeds of approximately HK$7.0 million (equivalent 完成。配售事項之所得款項總額及所得款
to HK$0.08 per placing share) and HK$6.5 million (equivalent 項淨額分別約為7,000,000港元（相當於
to approximately HK$0.075 per placing share), respectively. 每股配售股份約0.08港元）及6,500,000The Company intended to use all the net proceeds for the 港元（相當於每股配售股份約0.075港
purchase of construction equipment for leasing purpose. 元）。本公司擬將所得款項淨額用於購買

建築設備作租賃之用。


Planned
use of
proceeds as
described
in theActual use of
announcement Actual use of proceeds Actual use ofdated proceeds up to up to proceeds
12 November31 March 30 June up to date of
2019 2020 2020 this report

於二零一九年截至截至
十一月十二日之二零二零年二零二零年截至
公告內所述之三月三十一日六月三十日本報告日
所得款項所得款項所得款項所得款項
計劃用途實際用途實際用途實際用途


HK$’000 HK$’000 HK$’000 HK$’000

千港元千港元千港元千港元


Net proceeds from the Placing配售股份所得款項淨額


– Purchase of construction equipment－購買建築設備
6,500 4,500 6,500 6,500
DIVIDEND 股息

The Directors do not recommend the payment of any 董事並不建議派付截至二零二零年六月

三十日止三個月之任何股息。

集團資產抵押
於二零二零年六月三十日，本集團並無抵
押任何資產。

或然負債
於二零二零年六月三十日，本集團並無任
何重大或然負債。

dividend for the three months ended 30 June 2020.
CHARGES ON GROUP ASSETS
As at 30 June 2020, the Group did not pledge any of its
assets.
CONTINGENT LIABILITIES
As at 30 June 2020, the Group did not have any significant
contingent liabilities.

Royal Century Resources Holdings Limited 仁德資源控股有限公司

24
SIGNIFICANT ACQUISITION AND DISPOSAL

There has been no significant acquisition and disposal of
subsidiaries or assets of the Group during the three months
ended 30 June 2020.

COMMITMENT
Capital commitments

As at 30 June 2020, the Group had the following capital
commitments:

重大收購及出售

於截至二零二零年六月三十日止三個月
期間，本集團並無重大收購及出售附屬公
司或資產事項。


承擔
資本承擔

於二零二零年六月三十日，本集團有以下
資本承擔：

HK$’000

千港元


Contracted but not provided for:已訂約但未作撥備：
– Development of construction equipment －開發建築設備管理系統
management system125

EMPLOYEES AND REMUNERATION POLICIES

As at 30 June 2020, the Group employed 38 (30 June 2019:
27) employees. The Group continues to maintain and
upgrade the capabilities of its workforce by providing them
with adequate and regular training. The Group remunerates
its Directors and employees mainly based on industry
practices and individual's performance and experience. On
top of regular remuneration, discretionary bonus and share
options may be granted to eligible staff by reference to the
Group's performance as well as individual's performance.

Total remuneration for the three months ended 30 June 2020
(including emoluments and salaries to staff and Directors and
MPF contributions) was approximately HK$2.6 million (three
months ended 30 June 2019: HK$3.3 million). The decrease
in the remuneration was mainly due to stringent control in
staff remuneration.

125

僱員及薪酬政策

於二零二零年六月三十日，本集團僱用
38（二零一九年六月三十日：
27）名僱員。

本集團繼續向僱員提供合適及定期培
訓，以維持及加強工作團隊之實力。本集
團主要根據行業慣例及個人表現與經驗
向董事及僱員發放薪酬。除一般薪酬外，
亦會根據本集團表現及個人表現向合資
格員工發放酌情花紅及購股權。


於截至二零二零年六月三十日止三個月期
間，總薪酬（包括向僱員及董事發放之酬
金及薪金以及強積金供款）為約2,600,000
港元（截至二零一九年六月三十日止三個
月：3,300,000港元）。薪酬之減少乃主要由
於嚴格控制員工薪酬所致。





First Quarterly Report 第一季度業績報告2020/2021

25
OTHER INFORMATION

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 ASSOCIATED CORPORATION

As at 30 June 2020, none of the Directors or the chief
executive of the Company (the “Chief Executive”) have the
interests and short positions in the shares of the Company
(the “Shares”), underlying Shares and debentures of the
Company or any associated corporation (within the meaning
of Part XV of the Securities and Futures Ordinance (the
“SFO”)) as recorded in the register required to be kept under
section 352 of SFO, or as otherwise notified to the Company
and the Stock Exchange pursuant to the required standard of
dealings by directors of listed issuer as referred to in Rule

5.46 of the GEM Listing Rules.
INTERESTS AND SHORT POSITIONS OF
SUBSTANTIAL SHAREHOLDERS OF THE
COMPANY IN THE SHARES AND
UNDERLYING SHARES OF THE COMPANY

As at 30 June 2020, so far as is known to the Directors and
the Chief Executive and based on the public records filed on
the website of the Stock Exchange and records kept by the
Company, the interest and short positions of the persons or
corporations (other than the Directors and the Chief
Executive) in the Shares or underlying Shares as recorded in
the register required to be kept under section 336 of the SFO
were as follows:

其他資料

董事及本公司主要行政人員於
本公司或任何相聯法團之股份、
相關股份及債權證中之權益
及淡倉

於二零二零年六月三十日，董事及本公司
主要行政人員（「主要行政人員」）概無於
本公司或任何相聯法團（定義見證券及期
貨條例（「證券及期貨條例」）第XV部）之
本公司股份（「股份」）、相關股份及債權證
中擁有記錄於根據證券及期貨條例第352
條須存置之登記冊內之權益及淡倉，或根
據GEM上市規則第5.46條所述上市發行
人董事進行交易之必守標準（「交易必守
標準」）知會本公司及聯交所之權益及淡
倉。


本公司主要股東於股份及相關
股份中之權益及淡倉

於二零二零年六月三十日，就董事及主要
行政人員所知，及根據聯交所網站備存之
公開記錄及本公司保存之記錄，下列人士
或法團（董事及主要行政人員除外）於股
份或相關股份中擁有記錄於根據證券及
期貨條例第336條須存置之登記冊內之權
益及淡倉如下：




Royal Century Resources Holdings Limited 仁德資源控股有限公司

26
Long position in ordinary shares of the 於本公司普通股之好倉
Company

Approximate
percentage
Capacity/Nature of Number of of the issued
Name of shareholder interests in capital Shares held Shares

佔已發行股份之
股東姓名身份╱權益資本性質所持股份數目概約百分比


Hong Kong ChaoShang Group Limited Beneficial owner
84,612,000 16.19%

香港潮商集團有限公司
實益擁有人


Time Vanguard Holdings Limited (Notes 1) Beneficial owner 50,000,000 9.57%
Time Vanguard Holdings Limited（附註1）實益擁有人


Pure Virtue Enterprise Limited (Note 1) Interest of a controlled corporation 50,000,000 9.57%
Pure Virtue Enterprise Limited（附註1）於受控制法團之權益


China Huarong Overseas Investment Holdings Co. Limited (Note 1) Interest of a controlled corporation 50,000,000 9.57%
China Huarong Overseas Investment Holdings Co. Limited（附註1）於受控制法團之權益

華融華僑資產管理股份有限公司 (Note 1) Interest of a controlled corporation 50,000,000 9.57%
華融華僑資產管理股份有限公司（附註1）於受控制法團之權益


Huarong Zhiyuan Investment & Management Co., Ltd. (Note 1) Interest of a controlled corporation 50,000,000 9.57%
華融致遠投資管理有限公司（附註1）於受控制法團之權益


China Huarong Asset Management Co., Ltd. (Note 1) Interest of a controlled corporation 50,000,000 9.57%
中國華融資產管理股份有限公司（附註1）於受控制法團之權益


Notes:
附註：


1.
50,000,000 Shares are registered in the name of Time Vanguard 1. 50,000,000股股份乃登記於Time Vanguard
Holdings Limited, which is wholly-owned by Pure Virtue Holdings Limited名下，該公司由
Pure
Enterprise Limited (“Pure Virtue”). Pure Virtue is wholly owned Virtue Enterprise Limited （「Pure Virtue」）
by China Huarong Overseas Investment Holdings Co., Limited 全資擁有。而
Pure Virtue則由China
(“Huarong Overseas”), which is wholly owned by 華融華僑資產Huarong Overseas Investment Holdings
管理股份有限公司(“華融華僑”).華融華僑 is 91% owned by Co., Limited（「Huarong Overseas」）全資
擁有。Huarong Overseas由華融華僑資產
管理股份有限公司（「華融華僑」）全資擁
有。華融華僑由華融致遠投資管理有限責
任公司（「華融致遠」）擁有91%股份及華
融致遠由中國華融資產管理股份有限公
司（「中國華融」）全資擁有。

據此，Pure Virtue、Huarong Overseas、
華融華僑、華融致遠及中國華融各自根
據證券及期貨條例被視為於相關股份擁
有權益。

Huarong Zhiyuan Investment & Management Co., Ltd.
(“Huarong Zhiyuan”) which is wholly owned by China Huarong
Asset Management Co., Ltd. (“China Huarong”).
Accordingly, each of Pure Virtue, Huarong Overseas, 華融華僑,
Huarong Zhiyuan and China Huarong is deemed to be interested
in the relevant Shares under the SFO.

之股份平均收市價。

of the Options, which must be a day on which trading of the
Shares take place on the Stock Exchange (the “Trading Day”);
and (ii) the average closing price of the Shares as stated in
the Stock Exchange’s daily quotations sheets for the 5 Trading
Days immediately preceding the date of grant of the Options.
之股份平均收市價。

of the Options, which must be a day on which trading of the
Shares take place on the Stock Exchange (the “Trading Day”);
and (ii) the average closing price of the Shares as stated in
the Stock Exchange’s daily quotations sheets for the 5 Trading
Days immediately preceding the date of grant of the Options.
First Quarterly Report 第一季度業績報告2020/2021

27
Save as disclosed above, as at 30 June 2020, there was no
person or corporation (other than the Directors and the Chief
Executive) who had any interest or short position in the
Shares or underlying Shares as recorded in the register of
interests required to be kept by the Company under section
336 of the SFO.

OTHER INTERESTS DISCLOSEABLE UNDER
THE SFO

Save as disclosed above, so far as is known to the Directors,
there was no other person who had interest or short
positions in the Shares and underlying Shares that is
discloseable under section 336 of the SFO.

SHARE OPTION SCHEME

The share option scheme enables the Company to grant
options to any full time or part time employee of the
Company or any member of the Group (the “Eligible
Participant(s)”) as incentives or rewards for their
contributions to the Group. The Company conditionally
adopted a share option scheme (the “Scheme”) on 30 June
2014 whereby the Board are authorised, at their absolute
discretion and subject to the terms of the Scheme, to grant
options to subscribe for the shares (the “Shares”) of the
Company to the Eligible Participant. The Scheme will be valid
and effective for a period of ten years commencing from the
date of adoption of the Scheme.

Upon acceptance of an option to subscribe for Shares
granted pursuant to the Scheme (the “Option”), the Eligible
Participant shall pay HK$1.00 to the Company by way of
consideration for the grant. The Option will be offered for
acceptance for a period of 21 days from the date on which
the Option is granted. The subscription price for the Shares
subject to Options will be a price determined by the Board
and notified to each participant and shall not be less than the
highest of: (i) the closing price of the Shares as stated in the
Stock Exchange’s daily quotations sheet on the date of grant

除上文所披露者外，於二零二零年六月
三十日，概無其他人士或法團（董事及主
要行政人員除外）於股份或相關股份中擁
有任何記錄於根據證券及期貨條例第336
條本公司須存置之登記冊內之權益或淡
倉。


根據證券及期貨條例須予披露
之其他權益

除上文所披露者外，就董事所知，概無其
他人士於股份及相關股份中擁有根據證
券及期貨條例第336條須予披露之權益或
淡倉。


購股權計劃

購股權計劃使本公司可向本公司或本集
團任何成員公司之任何全職或兼職僱員

（「合資格參與者」）授出購股權，作為他
們對本集團所作貢獻之獎勵或回報。本公
司於二零一四年六月三十日有條件地採
納購股權計劃（「該計劃」），據此，董事會
獲授權按他們之絕對酌情決定權，依照該
計劃之條款向合資格參與者授出可認購
本公司股份（「股份」）之購股權。該計劃
將於其獲採納當日起計十年期間一直有
效及生效。


於接納根據該計劃所授出可認購股份之
購股權（「購股權」）時，合資格參與者須
向本公司支付1.00港元，作為獲授購股權
之代價。購股權之接納期為授出購股權當
日起計21日期間。購股權之股份認購價
將由董事會釐定，並知會各參與者，最新传奇页游sf，價格
不得低於下列各項之最高者：
(i)於授出購
股權當日（必須為股份於聯交所買賣之日
子（「交易日」）)聯交所每日報價表所載之
股份收市價；及
(ii)於緊接授出購股權當
日前五個交易日聯交所每日報價表所載


Royal Century Resources Holdings Limited 仁德資源控股有限公司

28
The Company shall be entitled to issue options, provided that
the total number of Shares which may issue upon exercise of
all options to be granted under the Scheme does not exceed
the Scheme Mandate Limit. The Company may at any time
refresh such limit, subject to the shareholders’ approval and
the issue of a circular in compliance with the GEM Listing
Rules, provided that the total number of Shares which may
be issued upon exercise of all outstanding options granted
and yet to be exercised under all the share option schemes of
the Company does not exceed 30% of the Shares in issued at
the time. An option may be exercised in accordance with the
terms of the Scheme at any time during a period as the
Board may determine which shall not exceed ten years from
the date of grant subject to the provisions of early
termination thereof.

As at 30 June 2020, the total number of the Shares available
for issue under the Scheme is 30,000,000 Shares,
representing 10% of the issued Shares (the “Scheme
Mandate Limit”) of the aggregate number of Shares in issue
immediately upon completion of the listing of the Shares on
18 July 2014 and representing 5.74% of the issued Shares as
at 30 June 2020.

The total number of Shares issued and to be issued upon
exercise of the Options granted and to be granted pursuant
to the Scheme and any other share option schemes of the
Group to each Eligible Participant (including both exercised
and outstanding options) in any 12-month period up to and
including the date of grant of the options shall not exceed
1% of the total number of Shares in issue and representing
5,226,000 Shares as at 30 June 2020.

Since the adoption of the Scheme, no share option has been
granted by the Company.

本公司獲賦予權利發行購股權，惟根據該
計劃將予授出之所有購股權獲行使後可
予發行之股份總數，不得超過上市日期已
發行股份之10%。待股東批准及根據
GEM上市規則發出通函後，本公司可隨
時更新此上限，惟於根據本公司全部購股
權計劃所授出而有待行使之所有未行使
購股權獲行使後可予發行之股份總數，不
得超過當時已發行股份之30%。購股權
可按該計劃條款於董事會釐定之期間內
隨時行使，該期間不得超出授出購股權日
期起計十年，惟須受提早終止條文所規
限。


於二零二零年六月三十日，根據該計劃可
供發行之股份總數為30,000,000股，佔
於二零一四年七月十八日股份上市完成
時之已發行股份之10%（「計劃授權限
額」），以及佔於二零二零年六月三十日已
發行股份之5.74%。


截止授出購股權日期（包括該日）止任何
12個月期間，因行使根據購股權計劃及
本集團任何其他購股權計劃授予及將授
予各合資格參與者之購股權（包括已行使
及尚未行使之購股權）而已發行及將予發
行之股份總數，不得超過已發行股份總數
之1%，即於二零二零年六月三十日為
5,226,000股股份。


自該計劃獲採納以來，本公司概無授出購
股權。





First Quarterly Report 第一季度業績報告2020/2021

29
DIRECTORS' RIGHT TO ACQUIRE SHARES

At no time during the three months ended 30 June 2020 was
the Company or any of its subsidiaries a party to any
arrangements to enable the Directors to acquire benefits by
means of the acquisition of shares in the Company or any
other body corporate. None of the Directors nor the Chief
Executive (including their spouses and children under 18
years of age) had any interest in, or been granted, or
exercised any rights to subscribe for the shares (or warrants
or debentures, if applicable) of the Company and its
associated corporations (within the meaning of the SFO)
during the three months ended 30 June 2020.

DIRECTORS' SECURITIES TRANSACTIONS

The Company has adopted a code of conduct for dealing in
securities of the Company by the Directors in accordance
with Rules 5.48 to 5.67 of the GEM Listing Rules. No Director
has dealt in the shares of the Company during the three
months ended 30 June 2020. Following specific enquiry by
the Company, all Directors confirmed that they have
complied with such code of conduct throughout the three
months ended 30 June 2020.

PURCHASE, SALE OR REDEMPTION OF
SHARES

During the three months ended 30 June 2020, neither the
Company nor any of its subsidiaries had purchased, sold or
redeemed any of the Company's securities.

EQUITY-LINKED AGREEMENTS

No equity-linked agreements were entered into by the Group
or existed during the three months ended 30 June 2020.

SUFFICIENCY OF PUBLIC FLOAT

From information publicly available to the Company and
within the knowledge of the Directors, during the three
months ended 30 June 2020, the Company has maintained

董事購入股份之權利

於截至二零二零年六月三十日止三個月
期間，本公司或其任何附屬公司概無訂立
任何安排，使董事可藉購入本公司或任何
其他法人團體之股份而獲益。於截至二零
二零年六月三十日止三個月內，董事及主
要行政人員（包括其配偶及十八歲以下子
女）概無於本公司及其相聯法團（定義見
證券及期貨條例）之股份（或認股權證或
債權證，如適用）中擁有任何權益，或獲
授予或已行使任何可認購有關股份之任
何權利。


董事證券交易

本公司已根據GEM上市規則第5.48條至
第5.67條採納董事買賣本公司證券之操
守守則。各董事概無於截至二零二零年六
月三十日止三個月期間買賣本公司股
份。本公司已向全體董事作出具體查詢，
而全體董事亦確認於截至二零二零年六
月三十日止三個月期間內均遵守該等操
守守則。


購買、出售或贖回股份

於截至二零二零年六月三十日止三個月
期間，本公司或其任何附屬公司概無購
買、出售或贖回本公司任何上市證券。


股票掛鈎協議

於截至二零二零年六月三十日止三個月
期間，本集團並無訂立或存續任何股票掛
鈎協議。


足夠的公眾持股量

根據本公司公開取得之資料及據董事所
知，於截至二零二零年六月三十日止三個
月期間，本公司一直維持
GEM上市規則

規定的公眾持股量。the public float required by the GEM Listing Rules.

Royal Century Resources Holdings Limited 仁德資源控股有限公司

30
COMPETING INTERESTS 競爭權益

During the three months ended 30 June 2020 and up to the 於截至二零二零年六月三十日止三個月
date of this report, a Director's interests in any business apart 期間及直至本報告日期，董事於與本集團
from the Group's business, which competes or is likely to 業務直接或間接構成競爭或可能構成競
compete, either directly or indirectly, with the Group's 爭之任何業務（除本集團業務外）中擁有
business that need to be disclosed pursuant to Rule 11.04 of 根據GEM上市規則第11.04條須予披露的

the GEM Listing Rules were as follows: 權益如下：
Director Name of company Nature of business Nature of interests
董事公司名稱業務性質權益性質


Mr. Chan Chi Yuen Hong Kong ChaoShang Group Money lending business and Executive director and chief
Limited (“HK ChaoShang”) and securities and asset executive officer of HK
its subsidiaries management business ChaoShang
陳志遠先生香港潮商集團有限公司（「香港潮商」）及放債業務以及證券與資產管理香港潮商之執行董事及

其附屬公司業務

As the Board is independent to the boards of directors of the
abovementioned companies, the Group is capable of carrying
on its business independently to, and at arm's length, from
the business of those companies.

Save as disclosed above, none of the Directors was interested
in any business (apart from the Group's business) which
competed or was likely to compete, either directly or
indirectly, with the business of the Group during the three
months ended 30 June 2020.

行政總裁


由於董事會獨立於上述公司之董事會，故
本集團有能力獨立於此等公司的業務按
公平基準經營其業務。


除上文所披露外，董事於截至二零二零年

六月三十日止三個月期間概無於與本集

團業務直接或間接構成競爭之任何業務
（除本集團業務外）中擁有任何權益。





First Quarterly Report 第一季度業績報告2020/2021

31
CORPORATE GOVERNANCE PRACTICES

The Board considers that incorporating the elements of good
corporate governance in the management structures and
internal control procedures of the Group could balance the
interests of the shareholders, customers and employees of
the Company. The Board has adopted the principles and the
code provisions of the Corporate Governance Code (the “CG
Code”) contained in Appendix 15 of the GEM Listing Rules to
ensure that business activities and decision making processes
are regulated in a proper and prudent manner. In accordance
with the requirements of the GEM Listing Rules, the
Company has established an audit committee, a
remuneration committee, a nomination committee and a
compliance committee with specific written terms of
reference.

The Company has put in place internal policies to ensure the
compliance and has adopted and complied with the code
provisions set out in the CG Code during the period except
for the following deviation from the Code provisions:

.
Code provision A.2.1 stipulated that the roles of
chairman and chief executive should be separate and
should not be performed by the same individual. Upon
the resignation of the chief executive of the Company
on 21 February 2020, no replacement has been made
to fill the casual vacancy and the post of chief executive
of the Company has remained vacant as at the date of
this report. The duties of chief executive have been
performed by other executive Directors. As there is a
clear division of responsibilities of each Director, the
vacancy of the post of chief executive did not have any
material impact on the operations of the Group.
Nevertheless, the Board will review the current structure
from time to time and if a candidate with suitable
knowledge, skill and experience is identified, the Board
will make an appointment to fill the post of chief
executive as appropriate.
企業管治常規

董事認為，於本集團管理架構及內部監控
程序中融入良好企業管治元素，可平衡本
公司股東、客戶及員工之間之權益。董事
會已採納GEM上市規則附錄15企業管治
守則（「企業管治守則」）載列之原則及守
則條文，以確保業務活動及決策程序獲妥
善慎重規管。本公司已按
GEM上市規則
要求，以特定書面職權範圍成立審核委員
會、薪酬委員會、提名委員會及合規委員
會。


於本期間，本公司設有內部政策確保合
規，並已遵守企業管治守則當中所載之守
則條文，惟下文所述若干偏離守則條文之
情況除外：


.
守則條文A.2.1規定，主席與行政總
裁之角色應有區分，不應由一人同
時兼任。自本公司之行政總裁於二
零二零年二月二十一日辭任，本公
司尚未填補空缺，以及於本報告日
期，本公司行政總裁職位一直懸
空。行政總裁之職責由其他執行董
事履行。由於各董事之責任有明確
界定，故行政總裁一職懸空對本集
團之營運並無任何重大影響。然
而，董事會將不時檢討其現行架
構。如有具備合適知識、技術及經
驗之人選，董事會將於適當時委任
行政總裁。

董事資料變動
陳志遠先生已於二零二零年七月十四日
辭任亞洲能源物流集團有限公司（股份編
號：351）之獨立非執行董事。

CHANGES IN INFORMATION OF DIRECTOR
Mr. Chan Chi Yuen had resigned as an independent non-
executive director of Asia Energy Logistics Group Limited
(stock code: 351) on 14 July 2020.

董事為曾紀昌先生；以及獨立非執行董事
為陳釗洪先生、吳兆先生及Lam Cheok
Va先生。

Weijie; the non-executive Director is Mr. Tsang Kei Cheong;
and the independent nonexecutive Directors are Mr. Chan
Chiu Hung Alex, Mr. Wu Zhao and Mr. Lam Cheok Va.
董事為曾紀昌先生；以及獨立非執行董事
為陳釗洪先生、吳兆先生及Lam Cheok
Va先生。

Weijie; the non-executive Director is Mr. Tsang Kei Cheong;
and the independent nonexecutive Directors are Mr. Chan
Chiu Hung Alex, Mr. Wu Zhao and Mr. Lam Cheok Va.
Royal Century Resources Holdings Limited 仁德資源控股有限公司

32
AUDIT COMMITTEE

The audit committee of the Company (the “Audit
Committee”) currently comprises three independent nonexecutive
Directors and is chaired by Mr. Chan Chiu Hung
Alex. The other members are Mr. Wu Zhao and Mr. Lam
Cheok Va. The primary duties of the Audit Committee are to
review and supervise the Group's financial reporting process,
risk management and the internal control systems of the
Group.

The Audit Committee had reviewed the unaudited
consolidated results of the Group for the three months ended
30 June 2020 with the management in connection with the
compliance of the applicable accounting standards, the
requirements under the GEM Listing Rules and other
applicable legal or disclosure requirements.

FORWARD LOOKING STATEMENTS

There can be no assurance that any forward-looking
statements regarding the business development of the Group
set out in this Management Discussion and Analysis or any of
the matters set out therein are attainable, will actually occur
or will be realised or are complete or accurate. Shareholders
and/or potential investors of the Company are advised to
exercise caution when dealing in the securities of the
Company and not to place undue reliance on the information
disclosed herein. Any holder of securities or potential investor
of the Company who is in doubt is advised to seek advice
from professional advisors.

By Order of the Board

Royal Century Resources Holdings Limited
Chan Chi Yuen


Chairman

Hong Kong, 7 August 2020

As at the date of this report, the executive Directors are Mr.
Chan Chi Yuen (Chairman), Mr. Wang Jun and Mr. Zhang

審核委員會

本公司之審核委員會（「審核委員會」）現
時由三名獨立非執行董事組成，並由陳釗
洪先生擔任主席，其餘成員為吳兆先生及
Lam Cheok Va先生。審核委員會之主要
職責為檢討及監督本集團之財務申報程
序、風險管理及本集團之內部監控制度。


審核委員會已就遵守適用會計準則、
GEM
上市規則之規定及其他適用法律或披露
規定與管理層審閱本集團截至二零二零
年六月三十日止三個月之未經審核綜合
業績。


前瞻性陳述

不能保證列載於管理層討論及分析內有
關本集團業務發展的任何前瞻性陳述或
當中所載任何事項能夠達成、將實際發生
或實現或屬完整或準確。股東及╱或本公
司潛在投資者於買賣本公司證券時務請
審慎行事，不要過度依賴本報告所載資
料。本公司任何證券持有人或潛在投資者
如有疑問，應尋求專業顧問的意見。


承董事會命

仁德資源控股有限公司

主席

陳志遠

香港，二零二零年八月七日

於本報告日期，執行董事為陳志遠先生
（主席）、王軍先生及張偉杰先生；非執行



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