INTERIM REPORT

中期报告

(Incorporated in the Cayman Islands with limited liability)

( 于开曼群岛注册成立的有限公司)

Stock code : 3616 股份代号: 3616

(

)

恒

达

集

团

（

控

股

）

有

限

公

司

中

期

报

告

Corporate Information

公司资料

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司2

AS OF DATE OF THIS REPORT

DIRECTORS

Executive Directors

Mr. LI Xiaobing (Chairman)

Mr. WANG Zhenfeng (Chief Executive Oficer)

Ms. QI Chunfeng

Mr. WANG Quan

Independent Non-Executive Directors

Mr. FANG Cheng

Mr. LE Kwok Lun

Mr. WEI Jian

AUDIT COMITE

Mr. LE Kwok Lun (Chairman)

Mr. FANG Cheng

Mr. WEI Jian

REMUNERATION COMITE

Mr. FANG Cheng (Chairman)

Mr. LE Kwok Lun

Mr. WEI Jian

NOMINATION COMITE

Mr. LI Xiaobing (Chairman) (Ceased to be chairman and member

on 30 June 2025)

Mr. FANG Cheng

Mr. LE Kwok Lun (Chairman) (Re-designated as Chairman on

30 June 2025)

Ms. QI Chunfeng (Apointed on 30 June 2025)

LEGAL COMPLIANCE COMITE

Mr. FANG Cheng (Chairman)

Mr. LE Kwok Lun

Mr. WANG Zhenfeng

截至本报告日期

董事

执行董事

李小冰先生（主席）

王振峰先生（行政总裁）

齐春风女士

王权先生

独立非执行董事

方征先生

李国麟先生

魏剑先生

审核委员会

李国麟先生（主席）

方征先生

魏剑先生

薪酬委员会

方征先生（主席）

李国麟先生

魏剑先生

提名委员会

李小冰先生（主席）（于2025年6月30日不

再担任主席及成员）

方征先生

李国麟先生（主席）（于2025年6月30日调

任为主席）

齐春风女士（于2025年6月30日委任）

法律合规委员会

方征先生（主席）

李国麟先生

王振峰先生

Corporate Information

公司资料

2024 Interim Report

二零二四年中期报告3

AUTHORISED REPRESENTATIVES UNDER

LISTING RULES

Mr. WANG Quan

Mr. LEUNG Kam Fai Anthony

COMPANY SECRETARY

Mr. LEUNG Kam Fai Anthony

AUDITOR

McMilan Wods (Hong Kong) CPA Limited

Certified Public Acountants

REGISTERED OFICE

Cricket Square, Hutchins Drive

PO Box 2681, Grand Cayman

KY1-1111, Cayman Islands

PRINCIPAL PLACE OF BUSINES IN

HONG KONG

Rom 1409, Flor 14

Leighton Centre

77 Leighton Road

Causeway Bay

Hong Kong

HEADQUARTERS IN THE PRC

266 Bayi Road

Weidu District

Xuchang City

Henan Province

The PRC

根据上市规则委任的授权代表

王权先生

梁锦晖先生

公司秘书

梁锦晖先生

核数师

长青（香港）会计师事务所有限公司

执业会计师

注册办事处

Cricket Square, Hutchins Drive

PO Box 2681, Grand Cayman

KY1-1111, Cayman Islands

香港主要营业地点

香港

铜锣湾

礼顿道77号

礼顿中心

14楼1409室

中国总部

中国

河南省

许昌市

魏都区

八一路266号

Corporate Information

公司资料

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司4

LEGAL ADVISERS (IN ALPHABETICAL ORDER)

Beijing Dacheng Law Ofices, LP

Jingtian & Gongcheng LP

PRINCIPAL BANKERS (IN ALPHABETICAL

ORDER)

Bank of China (Hong Kong) Limited

China Construction Bank Corporation

China Minsheng Bank

Industrial and Comercial Bank of China

PRINCIPAL SHARE REGISTRAR AND TRANSFER

OFICE

Conyers Trust Company (Cayman) Limited

Cricket Square, Hutchins Drive

P.O. Box 2681

Grand Cayman KY1-1111

Cayman Islands

HONG KONG SHARE REGISTRAR AND

TRANSFER OFICE

Tricor Investor Services Limited

17/F, Far East Finance Centre

16 Harcourt Road

Hong Kong

STOCK CODE

HKEx: 3616

Board Lot: 2,000 shares

COMPANY WEBSITE

w.evereachgroup.com

法律顾问（按英文字母排列次序）

北京大成律师事务所

竞天公诚律师事务所有限法律责任合伙

主要往来银行（按英文字母排列次

序）

中国银行（香港）有限公司

中国建设银行股份有限公司

中国民生银行

中国工商银行

主要股份过户登记处

Conyers Trust Company (Cayman) Limited

Cricket Square, Hutchins Drive

P.O. Box 2681

Grand Cayman KY1-1111

Cayman Islands

香港股份过户登记处

卓佳证券登记有限公司

香港

夏悫道16号

远东金融中心17楼

股份代号

香港联交所：3616

交易单位：2,000股

公司网址

w.evereachgroup.com

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告5

INDUSTRY REVIEW

On 15 July 2024, the National Bureau of Statistics isued a

report on the “General Situation of the PRC Real Estate Market in

the First Half of 2024”. Acording to the data therein, investment

in real estate development in the PRC betwen January and

June 2024 amounted to RMB5,252,900 milion, representing a

decrease of 10.1% as compared to the previous year. The total

area of completed properties was 265,190 thousand sq.m.,

representing a decrease of 21.8%; of which, that of residential

properties was 192,590 thousand sq.m., representing a decrease

of 21.7%. The total sales area of newly-constructed comercial

properties was 479,160 thousand sq.m., representing a decrease

of 19.0% as compared to the previous year; of which, that

of residential properties decreased by 21.9%. The total sales

amount of newly-constructed comercial properties amounted

to RMB4,713,300 milion, representing a decrease of 25.0%; of

which, that of residential properties decreased by 26.9%.

On 18 July 2024, the Bureau of Statistics of Henan Province

isued a report on the “General Situation of the Real Estate

Market of Henan Province in the First Half of 2024”. Acording

to the data therein, investment in real estate development in

Henan Province betwen January and June 2024 decreased by

9.1% as compared to the previous year; of which, investment

in residential properties decreased by 8.1%. The total area of

completed properties in Henan Province decreased by 5.5%; of

which, that of residential properties increased by 3.3%. The total

sales area of newly-constructed comercial properties in Henan

Province decreased by 19.4% as compared to the previous year;

of which, that of residential properties decreased by 20.3%. The

total sales amount of newly-constructed comercial properties

in Henan Province decreased by 22.6%; of which, that of

residential properties decreased by 23.3%.

行业回顾

2024年7月15日，国家统计局发布《2024

年全国上半年房地产市场基本情况》，资

料显示2024年1–6月份，全国房地产开发

投资5,252,900百万元，同比下降10.1%。

房屋竣工面积265,190千平方米，下降

21.8%。其中，住宅竣工面积192,590千

平方米，下降21.7%。新建商品房销售面

积479,160千平方米，同比下降19.0%，其

中住宅销售面积下降21.9%。新建商品

房销售额4,713,300百万元，下降25.0%，

其中住宅销售额下降26.9%。

2024年7月18日河南省统计局发布《2024

年全省上半年房地产市场基本情况》，资

料显示2024年1–6月份，全省房地产开发

投资同比下降9.1%；其中住宅投资下降

8.1%。全省房屋竣工面积下降5.5%；其

中住宅竣工面积增长3.3%。全省新建商

品房销售面积同比下降19.4%；其中住宅

销售面积下降20.3%。全省新建商品房

销售额下降22.6%；其中住宅销售额下降

23.3%。

Management Discusion and Analysis

管理层讨论与分析

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司6

Acording to data released by various statistical agencies, the

real estate industry in the PRC experienced significant declines

in investment amount, construction area, sales amount and

completed area. Against this backdrop, the Political Bureau

meting held on 30 April 2024 set the tone for property policies,

emphasising the ned to “cordinate eforts to research on

and absorb existing housing stock and improve the quality of

new homes” to promote the steady and healthy development

of the real estate market. On 17 May, 2024 the Central Bank

unveiled “a package of new policies” aimed at stabilising the

market and clearing existing housing inventory. These policies

have had a positive impact on improving market expectations

and acelerating transactions. However, due to insuficient

demand for new homes acros the country, overal transaction

volumes have sharply declined, and the real estate market has

yet to show significant improvement. The ful efects of such

policies wil therefore take time to materialise. Nevertheles,

certain positive signs and trends ofer hope for the future growth

of the industry amidst these chalenges. First, despite sales

data showing a year-on-year drop in total sales area and sales

amount of newly-constructed comercial properties in the

PRC, it should be noted that the rate of decline has gradualy

narowed, a sign of market stabilisation folowing a period of

adjustment. The government has also ben proactively refining

and optimising real estate policies to adapt to the existing market

situation. For example, stabilisation policies have ben gradualy

implemented to maintain a stable and healthy development of the

real estate market by managing market expectations, optimising

land suply, and strengthening financial supervision. Meanwhile,

stock clearing policies continued to rol out, which helped to

reduce stock on the market and balance suply and demand by

acelerating housing suply, optimising property structure, and

improving housing quality. The implementation of such policies

has not only bosted market confidence, but also safeguarded

the future development of the real estate industry.

从各级统计机构统计的资料来看，全国

房地产行业从投资金额到建设面积，从

销售金额再到竣工面积均有大幅缩水。

在此背景下，2024年4月30日的全国政治

局会议明确了楼市政策方向，提出要「统

筹研究消化存量房产和优化增量住房的

政策措施」，以促进房地产市场平稳健康

发展，以及2024年5月17日央行宣布房地

产「一揽子」新政出台，重点是稳市场和

去库存，对于改善市场预期、加快市场

成交发挥正面影响。但是全国新房市场

由于购房需求不足，整体成交规模大幅

下滑，房地产市场整体尚未有明显改善，

政策见效可能还需较长时间。然而，在

这些挑战之中，也不乏一些积极的迹象

和趋势，为行业的未来发展注入了新的

希望。首先，从销售资料来看，全国新

建商品房的销售面积和销售额虽然较去

年同期有所下降，但值得注意的是，这

种下降的幅度正在逐步收窄。这反映出

市场在经过一段时间的调整后，已经开

始展现出企稳的迹象。在政策层面，政

府也在积极调整和优化房地产政策，以

应对当前的市场形势。例如，「稳市场」

政策正在逐步落地，旨在通过稳定市场

预期、优化土地供应、加强金融监管等

措施，来保持房地产市场的平稳健康发

展；同时，「去库存」政策也在持续推进，

通过加快住房供应、优化住房结构、提

高住房品质等方式，来减少市场库存，

促进市场供需平衡。这些政策的实施，

为市场带来信心，也为房地产行业的未

来发展提供了保障。

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告7

业务概览

2024年上半年本集团继续面临较大的压

力，但本集团依然将「保交楼」及「去库

存」作为核心工作重点，「保交楼」方面通

过统筹协调资金和人力等方法，确保物

业能如期向客户交付，履行企业责任；

集团2024年上半年计划交付建筑面积约

25.9万平方米，成功完成目标。其中，许

昌市城区公司交付约9.41万平方米；许昌

市长葛地区公司交付约10.7万平方米；漯

河市临颖地区公司交付约5.79万平方米。

在「去库存」方面通过加快未售住房供应、

提高住房品质等方式，达致清理库存并

同时提高销售业绩。

随著国家各项政策的逐渐实施以及河南

省各地因城施策，积极调整优化政策，

例如，降低首付比例、提高公积金贷款

额度等政策措施，以减轻购房者的经济

压力，支持刚性和改善性住房需求。

这些政策的实施，不仅有助于稳定市场

预期、促进市场供需平衡，也为房地产

行业的以后发展提供了有力支援。总体

来说，2024年上半年房地产行业以及本

集团虽然面临一定的压力和挑战，但在

政策调整和市场调整的共同作用下，市

场已经开始展现出企稳的迹象。2024年

4月15日，本集团凭借企业经营品质、可

持续发展能力、承担社会责任等方面，

获中国指数研究院评为「2024河南省房地

产高品质发展优秀企业」之一。

BUSINES OVERVIEW

In the first half of 2024, the Group continued to face significant

presure. Nonetheles, we remained focused on two core

priorities: “ensuring property delivery” and “clearing existing

inventory”. To achieve the former target, we cordinated

funds and human resources to ensure the timely delivery of

properties to our customers, thereby fulfiling our corporate

responsibilities. The Group sucesfuly caried out our plan to

deliver aproximately 259,000 sq.m. of GFA in the first half of

2024. This included aproximately 94,100 sq.m. delivered by

companies in the Urban District in Xuchang City, aproximately

107,000 sq.m. delivered by companies in the Change District

in Xuchang City, and aproximately 57,900 sq.m. delivered by

companies in Linying District in Luohe City. For the later target,

we acelerated the suply of unsold properties and improved

housing quality to clear existing inventory and simultaneously

bost sales performance.

With the gradual implementation of national policies and the

rolout of tailored measures acros diferent cities in Henan

Province, policies have ben proactively refined and optimised.

For example, down payment ratios have ben lowered and the

cap for the contribution of the housing provident fund has ben

raised to aleviate the financial burden on homebuyers, thereby

providing suport to both first-time home buyers and home

upgraders.

The implementation of these policies has not only helped to

manage market expectations and balance suply and demand,

but also provided strong suport for the future development of

the real estate industry. Overal, despite the considerable amount

of presure and chalenges faced by the real estate industry

and the Group in the first half of 2024, the combined efects of

policy and market refinements have led to early signs of market

stabilisation. On 15 April 2024, the Group was recognised for its

operational quality, sustainability and comitment to corporate

social responsibility, and was acredited as one of the “Best Real

Estate Companies with Quality Development in Henan Province

in 2024” by the China Index Academy.

Management Discusion and Analysis

管理层讨论与分析

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司8

土地储备

于2024年6月30日，本集团土地储备的建

筑面积约为3.2百万平方米。

合同销售额

下表载列我们主要类别的合同销售额及

合同平均售价（「平均售价」）的明细：

我们可出售建筑面积的每平方米合同平

均售价于2024年6月30日止六个月较去年

同期下跌5.0%至约每平方米人民币5,671

元。2024年上半年下跌乃主要由于河南

省物业的市场价格回落。

我们停车位的每个合同平均售价于2024

年6月30日止六个月下跌19.7%至每个约

人民币38,114元。

Land reserves

As at 30 June 2024, the GFA of the Group’s land reserves was

aproximately 3.2 milion sq.m.

Contracted sales

The table below sets forth a breakdown of our major types of

contracted sales and contracted average seling price (“ASP”):

Six months ended

30 June% change

截至6月30日止六个月

变动

百分比

20242023+/-

2024年2023年+╱-

Contracted sales atributable to:以下各项应占合同销售额：

Residential units (RMB, milion)住宅单位（人民币百万元）673.41,313.2-48.7

Comercial units (RMB, milion)商业单位（人民币百万元）138.4214.4-35.4

Car parking spaces (RMB, milion)停车位（人民币百万元）21.140.9-48.4

Others (RMB, milion)其他（人民币百万元）6.59.9-34.3

Total (RMB, milion)总计（人民币百万元）839.41,578.4-46.8

Contracted saleable GFA/lot

atributable to:

以下各项应占合同可出售

建筑面积╱个数：

Saleable GFA (sq.m.)可出售建筑面积（平方米）144,293257,655-44.0

Car parking space (lot)停车位（个）553852-35.1

Contracted ASP atributable to:以下各项应占合同平均售价：

Saleable GFA (RMB/sq.m.)可出售建筑面积

（人民币元╱平方米）5,6715,968-5.0

Car parking space (RMB/lot)停车位（人民币元╱个）38,11447,442-19.7

Our contracted ASP per sq.m. of saleable GFA decreased by

5.0% to aproximately RMB5,671 per sq.m. for the six months

ended 30 June 2024 comparing to the same period of last year.

The decrease in the first half of 2024 was mainly due to the

decrease in market price of properties in Henan Province.

Our contracted ASP per lot for car parking space decreased by

19.7% to aproximately RMB38,114 per lot for the six months

ended 30 June 2024.

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告9

FINANCIAL REVIEW

Results

During the six months ended 30 June 2024, the revenue of the

Group was aproximately RMB1,467.6 milion (six months ended

30 June 2023: RMB1,488.2 milion), representing a decrease of

aproximately 1.4% as compared to the same period of last year.

The Group recorded gros profit of aproximately RMB139.1

milion (six months ended 30 June 2023: RMB259.2 milion),

representing a decrease of aproximately RMB120.1 milion, or

aproximately 46.3% as compared to the same period of last

year.

Gros profit margin was aproximately 9.5% for the six months

ended 30 June 2024 (six months ended 30 June 2023: 17.4%),

representing a decrease by aproximately 7.9 percentage points

as compared with the same period of last year.

Net results for the period decreased by aproximately RMB105.3

milion from net profit of aproximately RMB69.2 milion for the

six months ended 30 June 2023 to net los of aproximately

RMB36.1 milion for the six months ended 30 June 2024.

Revenue

Our revenue was derived primarily from (i) sales of properties,

(i) rental income and (i) service income. The folowing table

sets forth the breakdown of the revenue and their respective

percentages of contribution to the total revenue for the periods

indicated:

Six months ended 30 June

截至6月30日止六个月

20242023% change

2024年2023年变动百分比

RMB’000%RMB’000%+/-

人民币千元%人民币千元%+╱-

Sales of properties物业销售1,457,87999.41,481,18999.5-1.6

Rental income租金收入4,7690.35,5970.4-14.8

Service income服务收入4,9510.31,3650.1+262.7

1,467,599100.01,488,151100.0-1.4

财务回顾

业绩

于截至2024年6月30日止六个月，本集团

收入约人民币1,467.6百万元（2023年6月

30日止六个月：人民币1,488.2百万元），

较去年同期减少约1.4%。

本集团录得毛利约人民币139.1百万元

（2023年6月30日止六个月：人民币259.2

百万元），较去年同期下降约人民币120.1

百万元（或约46.3%）。

2024年6月30日止六个月的毛利率约为

9.5%（2023年6月30日止六个月：17.4%），

较去年同期减少约7.9个百分点。

期间业绩净额由截至2023年6月30日止

六个月的约人民币69.2百万元的净利润

减少约人民币105.3百万元至截至2024年

6月30日止六个月净亏损人民币36.1百万

元。

收入

我们的收入主要来自(i)物业销售；(i)租金

收入及(i)服务收入。下表载列于所示期

间的收入明细及其各自所占总收入的百

分比：

Management Discusion and Analysis

管理层讨论与分析

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司10

下表载列按物业类别划分的物业销售收

入、所确认物业的总建筑面积╱单位总

数及该等物业的整体已确认平均售价：

截至2024年6月30日止六个月，物业销售

额约占我们总收入约99.4%（2023年6月

30日止六个月：99.5%），乃主要由于该

期间住宅及商业物业的销售所致。

The tables below set out the revenue from the sales of

properties, the total GFA/units of properties recognised and the

overal recognised ASP of our properties by property types:

Six months ended 30 June

截至6月30日止六个月

2024年2023年

Revenue

GFA

recognised

Recognised

ASP

per sq.m.Revenue

GFA

recognised

Recognised

ASP

per sq.m.

收入

已确认

建筑面积

已确认

每平方米

平均售价收入

已确认

建筑面积

已确认

每平方米

平均售价

RMB’000sq.m.RMBRMB’000sq.m.RMB

人民币

千元平方米人民币元

人民币

千元平方米人民币元

Residential住宅1,269,581244,6485,1891,282,830223,9655,728

Comercial商业144,79818,7497,723159,59221,9567,269

Storage储藏室5,5212,9721,8587,7313,4012,273

1,419,900266,3695,3311,450,153249,3225,816

Revenue

Units

recognised

Recognised

ASP

per unitRevenue

Units

recognised

Recognised

ASP

per unit

收入

已确认

单位

已确认

每单位

平均售价收入

已确认

单位

已确认

每单位

平均售价

RMB’000lotRMBRMB’000lotRMB

人民币千元个数人民币元人民币千元个数人民币元

Car parking spaces停车位37,97959264,15431,03660151,641

Sales of properties, which acounted for aproximately 99.4%

of our total revenue for the six months ended 30 June 2024 (six

months ended 30 June 2023: 99.5%), was primarily contributed

from the sales of residential and comercial properties.

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告11

我们的收入由截至2023年6月30日止六个

月的约人民币1,488.2百万元稍为减少约

人民币20.6百万元（或1.4%）至截至2024

年6月30日止六个月的约人民币1,467.6百

万元。

毛利及毛利率

下表载列按类别划分的收入、毛利╱（亏）

及毛利率：

Our revenue slightly decreased by aproximately RMB20.6

milion or 1.4% from aproximately RMB1,488.2 milion for the

six months ended 30 June 2023 to aproximately RMB1,467.6

milion for the six months ended 30 June 2024.

Gros profit and gros profit margin

The table below sets out the revenue, gros profit/(los) and

gros profit margin by types:

Six months ended 30 June

截至6月30日止六个月

2024年2023年

Revenue

Cost of

sales

Gros

profit/

(los)

Gros

profit

MarginRevenue

Cost of

sales

Gros

profit/

(los)

Gros

profit

Margin

收入销售成本毛利╱（亏）毛利率收入销售成本毛利╱（亏）毛利率

RMB’000RMB’000RMB’000%RMB’000RMB’000RMB’000%

人民币千元人民币千元人民币千元%人民币千元人民币千元人民币千元%

Sales of properties物业销售

— Residential— 住宅1,269,5811,162,061107,5208.51,282,8301,046,361236,46918.4

— Comercial— 商业144,798133,95310,8457.5159,592133,91725,67516.1

— Car parking spaces and

storages

— 停车位及

储藏室43,50028,80114,69933.838,76745,691(6,924)(17.9)

Subtotal小计1,457,8791,324,815133,0649.11,481,1891,225,969255,22017.2

Rental income租金收入4,769344,73599.35,597—5,597100.0

Service income服务收入4,9513,6991,25225.31,3652,955(1,590)(116.5)

1,467,5991,328,548139,0519.51,488,1511,228,924259,22717.4

Management Discusion and Analysis

管理层讨论与分析

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司12

销售住宅及商业物业的毛利率由截至

2023年6月30日止六个月的约18.4%及

16.1%分别下降至截至2024年6月30日止

六个月的约8.5%及7.5%，乃由于与截至

2023年6月30日止六个月相比，截至2024

年6月30日止六个月交付的住宅物业的平

均售价减少及商业物业的成本增加所致。

物业销售的毛利率由截至2023年6月30

日止六个月的约17.2%减少至截至2024

年6月30日止六个月的约9.1%。

截至2024年6月30日止六个月的亏损约为

人民币36.1百万元（2023年6月30日止六

个月：利润人民币69.2百万元），减少约

人民币105.3百万元。该减幅主要是由于

就物业单价增加及持作出售或开发中待

售物业价值减少而计提拨备增加导致毛

利率下降。

投资物业的公平值亏损

本集团的投资物业于2024年6月30日经

独立合资格估值师泓亮咨询及评估有限

公司进行估值，该公司持有获认可的相

关专业资格并对所估值的投资物业的地

点和领域有近期经验。

销售及市场推广开支

于截至2024年6月30日止六个月，本集团

的销售及市场推广开支约为人民币58.1

百万元（2023年6月30日止六个月：人民

币70.7百万元），较2023年同期减少约

17.8%。有关减少乃主要由于广告及宣传

成本及销售代理佣金减少所致。

The gros profit margin of sales of residential and comercial

properties decreased from aproximately 18.4% and 16.1% for

the six months ended 30 June 2023 to aproximately 8.5% and

7.5% for the six months ended 30 June 2024, respectively, due

to the decreasing ASP of residential properties and increasing

costs of comercial properties delivered during the six months

ended 30 June 2024 comparing with those of the six months

ended 30 June 2023. The gros profit margin from sales of

properties decreased from aproximately 17.2% for the six

months ended 30 June 2023 to aproximately 9.1% for the six

months ended 30 June 2024.

Los for the six months ended 30 June 2024 was aproximately

RMB36.1 milion (six months ended 30 June 2023: profit of

RMB69.2 milion), representing a decrease of aproximately

RMB105.3 milion. It was mainly due to the decrease in gros

profit margin as a result of the increasing unit cost of properties

and the increase in provision for decline in values of properties

held or under development for sale.

Fair value loses on investment properties

The Group’s investment properties were valued on 30 June 2024

by the independent qualified valuers, Vincorn Consulting and

Apraisal Limited, who hold recognised relevant profesional

qualification and has recent experience in the locations and

segments of the investment properties valued.

Seling and marketing expenses

For the six months ended 30 June 2024, the Group’s seling and

marketing expenses amounted to aproximately RMB58.1 milion

(six months ended 30 June 2023: RMB70.7 milion), representing

a decrease of aproximately 17.8% as compared to the same

period in 2023. The decrease was mainly atributable to the

decrease of advertising and publicity costs and sales agent

comision.

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告13

行政开支

行政开支由2023年6月30日止六个月的

约人民币56.2百万元稍为增加约0.7%至

2024年6月30日止六个月的约人民币56.6

百万元。

其他亏损 — 净额

截至2024年6月30日止六个月，本集团

的其他亏损 — 净额约人民币0.5百万元

（2023年6月30日止六个月：人民币0.3百

万元）。

财务（成本）╱收入 — 净额

财务（成本）╱收入 — 净额主要包括(i)银

行存款利息开支；(i)借款利息开支；及(i)

租赁负债应付利息及财务费用，扣除已

资本化的利息开支，惟以有关成本直接

与物业开发项目相关为限。

所得税开支

所得税开支主要包括中国附属公司产生

的中国企业所得税开支及土地增值税。

所得税开支由截至2023年6月30日止六

个月的约人民币62.7百万元减少约21.5%

或人民币13.5百万元至截至2024年6月30

日止六个月的约人民币49.2百万元。截

至2024年6月30日止六个月的所得税开支

减少，原因是于该期间毛利减少。

Administrative expenses

The administrative expenses increased slightly by aproximately

0.7% from aproximately RMB56.2 milion for the six months

ended 30 June 2023 to aproximately RMB56.6 milion for the

six months ended 30 June 2024.

Other loses — net

During the six months ended 30 June 2024, the Group’s other

loses — net amounted to aproximately RMB0.5 milion (six

months ended 30 June 2023: RMB0.3 milion).

Finance (costs)/income — net

Finance (costs)/income — net primarily consisted of (i) interest

income on bank deposits; (i) interest expenses on borowings;

and (i) interest and finance charges payable for lease liabilities

les interest expenses which were capitalised to the extent that

such costs are directly atributable to property development

projects.

Income tax expenses

Income tax expenses mainly comprised of the PRC Corporate

Income Tax expense and land apreciation tax arising from

our PRC subsidiaries. Income tax expenses decreased by

aproximately 21.5% or RMB13.5 milion from aproximately

RMB62.7 milion for the six months ended 30 June 2023 to

aproximately RMB49.2 milion for the six months ended 30 June

2024, the reduction of income tax expenses for the six months

ended 30 June 2024 was atributed to a decline in gros profit

during the same period.

Management Discusion and Analysis

管理层讨论与分析

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司14

流动资金、财务资源及资本资源

截至2024年6月30日，现金及现金等价

物约为人民币238.5百万元（2023年12月

31日：人民币274.8百万元），其中约人民

币238.4百万元（2023年12月31日：人民币

274.5百万元）以人民币计值，约人民币0.1

百万元（2023年12月31日：人民币0.3百万

元）以港元计值。

于2024年6月30日，受限制银行存款约为

人民币161.2百万元（2023年12月31日：人

民币165.6百万元），所有受限制银行存款

均以人民币计值。

截至2024年6月30日，本集团的借款总额

约为人民币1,092.0百万元（2023年12月31

日：人民币948.6百万元），其中约人民币

748.5百万元被分类为流动负债（2023年

12月31日：人民币678.6百万元）。本集团

借款总额中约63.3%（2023年12月31日：

68.9%）为固定利率。

于2024年6月30日及2023年12月31日，本

集团借款于下列时间偿还：

Liquidity, financial resources and capital resources

As at 30 June 2024, the cash and cash equivalents amounted

to aproximately RMB238.5 milion (31 December 2023:

RMB274.8 milion), of which aproximately RMB238.4 milion (31

December 2023: RMB274.5 milion) was denominated in RMB

and aproximately RMB0.1 milion (31 December 2023: RMB0.3

milion) was denominated in Hong Kong dolar.

As at 30 June 2024, the restricted bank deposits amounted to

aproximately RMB161.2 milion (31 December 2023: RMB165.6

milion), al restricted bank deposits was denominated in RMB.

The Group’s total borowings amounted to aproximately

RMB1,092.0 milion as at 30 June 2024 (31 December 2023:

RMB948.6 milion), of which aproximately RMB748.5 milion was

clasified as curent liabilities (31 December 2023: RMB678.6

milion). Aproximately 63.3% (31 December 2023: 68.9%) out of

the Group’s total borowings was fixed interest rates.

As at 30 June 2024 and 31 December 2023, the Group’s

borowings were repayable as folows:

As at 30 June 2024As at 31 December 2023

于2024年6月30日于2023年12月31日

Within

1 year

Betwen

1 to 2 years

Betwen

2 to 5 years

Within

1 year

Betwen

1 to 2 years

Betwen

2 to 5 years

1年内1至2年2至5年1年内1至2年2至5年

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

Bank borowings银行借款364,990202,500103,420182,900205,00027,500

Other long-term borowings其他长期借款383,51625,00012,537495,69225,00012,537

748,506227,500115,957678,592230,00040,037

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告15

流动资产、总资产及净资产

截至2024年6月30日，本集团拥有流动

资产约人民币7,948.2百万元（2023年12

月31日：人民币8,703.6百万元）及流动负

债约人民币6,133.3百万元（2023年12月31

日：人民币6,931.1百万元），流动资产净

值由2023年12月31日的约人民币1,772.5

百万元增加至2024年6月30日的约人民币

1,814.8百万元。

截至2024年6月30日，本集团拥有总资

产约人民币8,333.6百万元（2023年12月

31日：人民币9,085.2百万元）及总负债约

人民币6,511.7百万元（2023年12月31日：

人民币7,227.2百万元），净资产或总权益

由2023年12月31日的约人民币1,858.0百

万元减少至2024年6月30日的约人民币

1,821.9百万元。

资产抵押

本集团的部份借款由本集团的物业、厂

房及设备、投资物业、附属公司股份及

持作出售或开发中待售物业作抵押。

Curent, total and net asets

As at 30 June 2024, the Group had curent asets of

aproximately RMB7,948.2 milion (31 December 2023:

RMB8,703.6 milion) and curent liabilities of aproximately

RMB6,133.3 milion (31 December 2023: RMB6,931.1 milion),

there was an increase of net curent asets value from

aproximately RMB1,772.5 milion as at 31 December 2023 to

aproximately RMB1,814.8 milion as at 30 June 2024.

As at 30 June 2024, the Group had total asets of aproximately

RMB8,333.6 milion (31 December 2023: RMB9,085.2 milion)

and total liabilities of aproximately RMB6,511.7 milion (31

December 2023: RMB7,227.2 milion), representing a decrease of

net asets or total equity from aproximately RMB1,858.0 milion

as at 31 December 2023 to aproximately RMB1,821.9 milion as

at 30 June 2024.

Charge on asets

Part of the Group’s borowings are secured by property, plant

and equipment, investment properties, shares of subsidiaries

and properties held or under development for sale of the Group.

Management Discusion and Analysis

管理层讨论与分析

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司16

或然负债

(a) 本集团已为本集团的若干购房者安

排银行融资，并就买家的还款责任

提供担保。该等担保将于(i)发出及

转让房地产权属证书；或(i)购房者

偿付按揭贷款（以较早者为准）时终

止。

根据担保条款，在该等购房者拖欠

按揭还款时，本集团须负责向银行

偿还违约购房者拖欠的按揭本金连

同应计利息，而本集团于完成相关

法律程序后有权接管相关物业的合

法业权及所有权。本集团的担保期

自授出按揭日期起开始。董事认为

购房者拖欠付款的可能性极小，因

此，按公平值计量的财务担保并不

重大。

(b) 本集团一间附属公司按照本集团的

多元化土地收购策略取得本集团一

间联营公司（「联营公司」）（其透过

竞投持有一幅待发展土地）20%的

股权，而余下80%股权则由一名独

立第三方（「投资对象」）持有。根据

联营公司、本集团有关附属公司与

投资对象之间订立的投资协议，联

营公司须于开展预售活动后的指定

期间内偿还投资对象所提供股东

贷款。倘联营公司无法按时偿还该

项股东贷款，则本集团有关附属公

司须向联营公司提供资金偿还该项

股东贷款。于2024年6月30日，联

营公司的该项股东贷款约为人民币

229,495,000元（2023年12月31日：人

民币229,495,000元）。

Contingent liabilities

(a) The Group has aranged bank financing for certain

purchasers of the Group’s properties and provided

guarantes to secure obligations of these purchasers for

repayments. Such guarantes wil terminate upon the earlier

of (i) the isuance and transfer of the real estate ownership

certificate, or (i) the satisfaction of mortgage loans by the

purchasers of the properties.

Pursuant to the terms of the guarantes, upon default of

mortgage payments by these purchasers, the Group is

responsible to repay the outstanding mortgage principal

together with acrued interest owed by the defaulting

purchasers to the banks and the Group is entitled to take

over the legal title and posesion of the related properties

after the relevant legal procedures. The Group’s guarante

period starts from the date of grant of mortgage. The

Directors consider that the likelihod of default of payments

by the purchasers is minimal and therefore the financial

guarante measured at fair value is imaterial.

(b) In line with the diversified land acquisition strategies of

the Group, a subsidiary of the Group obtained 20% equity

interest in an asociate of the Group (the “Asociate”)

which hold a parcel of land for development through a

biding proces, and remaining 80% equity interest are

held by an independent third party (the “Investe”). Based

on the investment agrement entered into betwen the

Asociate, the subsidiary of the Group and the Investe,

the Asociate has to repay the shareholder’s loans

provided by the Investe within a specified timeframe after

comencement of presale activities. If the Asociate fails

to return such shareholder’s loans on time, the subsidiary

of the Group is required to provide funding to the Asociate

for the repayment of the shareholder’s loans. As at 30

June 2024, such shareholder’s loans of the Asociate

are aproximately RMB229,495,000 (31 December 2023:

RMB229,495,000).

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告17

此外，根据上述投资协议，倘物业

项目在若干情况下延工，或股东贷

款的还款时间迟于投资协议订明的

若干期限，则本集团附属公司亦须

就投资对象的所有亏损作出补偿。

董事认为，针对开发进度一直有进

行沟通及互相同意，因此为偿还股

东贷款或任何补偿亏损而提供资金

的风险较低。

发中待售物业若干第三方借款提供

的担保及质押为人民币119.3百万元

（2023年12月31日：人民币120.9百万

元）。

主要财务比率

主要财务比率：

附注1：杠杆比率为我们的债务总额（包括

银行借款及其他长期借款）占总权

益的百分比。

附注2：债务权益比率为我们的债务总额减

现金及现金等价物占总权益的百分

比。

In adition, pursuant to the above-mentioned investment

agrement, the subsidiary of the Group also has to

compensate for al loses of the Investe if the property

project is delayed under certain conditions or that the

repayment of shareholder’s loans is delayed beyond

certain period stipulated in the investment agrement. The

Directors consider that the risk of providing funding for

repayment of shareholder’s loans or any compensation los

is low as the development progres has ben continuously

comunicated and mutualy agred.

development for sale provided for the borowings of certain

third parties as at 30 June 2024 amounted to RMB119.3

milion (31 December 2023: RMB120.9 milion).

Key financial ratios

Key financial ratios:

As at

30 June

As at

31 December

于2024年

6月30日

于2023年

12月31日

Liquidity ratio流动性比率

Curent ratio流动比率1.31.3

Capital adequacy ratios资本充足比率

Gearing ratio (note 1)杠杆比率（附注1）59.951.1

Debt to equity ratio (note 2)债务权益比率（附注2）46.836.3

Note 1: Gearing ratio is our total debts, including bank borowings

and other long-term borowings, as a percentage of total

equity.

Note 2: Debt to equity ratio is our total debts, minus cash and cash

equivalents, as a percentage of total equity.

Management Discusion and Analysis

管理层讨论与分析

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司18

主要风险因素

我们的所有项目均位于中国河南省。我

们的业务继续高度依赖许昌市及河南省

其他城市的物业市场表现。该等物业市

场可能受本地、地区、国内及全球因素

所影响，其中多项因素非我们所能控制，

可能包括经济及财务状况、地方市场的

投机活动、物业供需、物业买家是否有

其他投资选择、通胀、政府政策、利率

及可获得的资本。我们物业的每平方米

售价及毛利率因我们所开发及销售物业

的类型而异，并受诸多因素影响，该等

因素包括物业所在的市场需求、当时当

地的市价、所建设及出售物业的成本。

我们经营或计划扩展业务所在城市的房

地产市场竞争激烈。现有及潜在竞争对

手包括我们经营所在城市或市场拥有广

泛业务的大型国家及地区物业开发商及

地方物业开发商。我们与竞争对手在土

地收购、地理位置、管理专长、财务资

源、可用交通基础设施、土地储备规模、

产品质量、客户的品牌认知度、客户服

务与支持、定价及设计质量等方面展开

竞争。我们或会寻求在激烈竞争中进一

步巩固我们于该等城市中的市场地位。

此外，我们的业务亦受我们营运地区及

中国整体社会状况的影响。在我们所在

地区或中国整体发生的不可抗力事件、

自然灾害或流行病及大流行病爆发，包

括由禽流感、猪流感、中东呼吸综合症

冠状病毒或COVID-19引起的事件能对我

们运营的地区或中国整体经济、社会条

件、基础设施及民生造成不同程度的损

害。

KEY RISK FACTORS

Al of our projects are located in Henan Province, the PRC. Our

busines continues to be heavily dependent on the performance

of the property markets in Xuchang City and other cities in

Henan Province. These property markets may be afected by

local, regional, national and global factors, many of which are

beyond our control and could include economic and financial

conditions, speculative activities in local markets, demand for

and suply of properties, availability of alternative investment

choices for property buyers, inflation, government policies,

interest rates and availability of capital. The seling price per

sq.m. and gros profit margins of our properties vary by the type

of properties we developed and sold, and afected by various

factors including the market demand of the properties located,

prevailing local market prices, the cost of properties constructed

and sold.

The property market in the cities in which we have operations

or plan to expand our operations has ben competitive. Our

existing and potential competitors include both major national

and regional property developers with expansive operations

in the cities or markets in which we operate as wel as local

property developers. We compete with them with respect to

a number of factors, including land acquisition, geographic

location, management expertise, financial resources, aces

to transportation infrastructure, size of land reserves, product

quality, brand recognition by customers, customer services and

suport, pricing and design quality. We may sek to further

enhance our market presence in these cities amid intense

competition.

In adition, our busines is also subject to the general social

conditions in the regions where we operate and in the PRC

in general. Any ocurence of force majeure events, natural

disasters or outbreaks of epidemics and pandemics, including

those caused by avian influenza, swine influenza, Midle East

respiratory syndrome coronavirus or COVID-19 in the regions

where we operate or in the PRC in general, which are beyond our

control, depending on their scale, may cause diferent degres

of damage to the economy, social conditions, infrastructure and

livelihod of the people of the regions we operate or in the PRC

in general.

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告19

本集团所承受的利率变动风险主要涉及

借款。以浮动利率计息的借款使本集团

承受现金流量利率风险。以固定利率计

息的借款使本集团承受公平值利率风险。

本集团并无对冲其现金流量或公平值利

率风险。

本集团主要在中国从事物业开发业务，

几乎所有交易均以人民币计值。此外，

本集团的大部分资产及负债亦以人民币

计值。因此，本集团并不承受重大外币

风险，惟以港元计值的银行存款除外。

本集团目前并无外币对冲政策。然而，

本集团管理层密切监管外汇风险，并将

于必要时采取措施。

杠杆比率

杠杆比率为我们的债务总额（包括银行借

款及其他长期借款）占权益总额的百分比。

于2024年6月30日，本集团的杠杆比率约

为59.9%，较2023年12月31日的约51.1%

增加约8.8个百分点，乃主要由于期内取

得的新造借款所致。

中期股息

董事会在考虑宣派股息时已考虑到本集

团整体经营业绩、财务状况及资本要求

等因素。董事会不建议就截至2024年6

月30日止六个月派付中期股息。

The Group’s exposure to changes in interest rates is mainly

atributable to its borowings. Borowings at variable rates

expose the Group to cash flow interest rate risk. Borowings at

fixed rates expose the Group to fair value interest rate risk. The

Group has not hedged its cash flow or fair value interest rate

risks.

The Group is principaly engaged in the property development

busines in the PRC with almost al transactions denominated

in Renminbi. In adition, the majority of the Group’s asets and

liabilities are denominated in Renminbi. Acordingly, the Group

is not exposed to significant foreign curency risk, except for

the bank deposits denominated in Hong Kong dolars. The

Group curently does not have a foreign curency hedging

policy. However, the management of the Group closely monitors

the foreign exchange exposure and wil take actions when

necesary.

GEARING RATIO

Gearing ratio is our total debts, including bank borowings

and other long-term borowings, as a percentage of total

equity. As at 30 June 2024, the gearing ratio of the Group was

aproximately 59.9%, representing an increase of aproximately

8.8 percentage points as compared with aproximately 51.1%

as at 31 December 2023, which was mainly due to the new

borowings obtained during the period.

INTERIM DIVIDEND

The Board takes into acount the Group’s overal results of

operation, financial position and capital requirements, among

other factors, in considering the declaration of dividends. The

Board does not recomend the payment of an interim dividend

for the six months ended 30 June 2024.

Management Discusion and Analysis

管理层讨论与分析

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司20

库务政策及资本架构

本集团资本管理的目标是确保本集团能

持续经营，以为股东带来回报，并维持

最优资本架构以减少资金成本。

为维持或调整资本架构，本集团可调整

支付予股东的股息金额、发行新股份或

出售资产以减少债务。

本集团以杠杆比率为基准监察其资本。

人力资源及雇员薪酬

人力资源一直是本集团最宝贵的资源。

截至2024年6月30日，本集团总共拥有

548名雇员（2023年6月30日：658名）。薪

酬政策由董事会不时审阅。董事薪酬经

薪酬委员会考虑本集团的表现、个人表

现及比较市场情况后厘定。除基本薪酬

外，本集团亦为雇员提供医疗保险、社

会保险供款计划或其他养老金计划以及

其他实物福利。

为加强个人培训及发展，本集团提供一

系列雇员培训计划，旨在加速专业发展

及确认多元化团队的能力及才能。根据

晋升计划，拥有巨大潜力的员工会被优

先考虑及重点发展成为管理层。为了吸

引及挽留合适的业务发展候选人，本集

团自2018年11月起采纳购股权计划作为

奖励。

TREASURY POLICIES AND CAPITAL

STRUCTURE

The Group’s objectives when managing capital are to safeguard

the Group’s ability to continue as a going concern in order to

provide returns for shareholders and to maintain an optimal

capital structure to reduce the cost of capital.

In order to maintain or adjust the capital structure, the Group

may adjust the amounts of dividends paid to shareholders, isue

new shares or sel asets to reduce debt.

The Group monitors capital on the basis of the gearing ratio.

HUMAN RESOURCES AND EMPLOYES’

REMUNERATION

Human resource has always ben the most valuable resource of

the Group. As at 30 June 2024, the Group had a total workforce

of 548 employes (30 June 2023: 658). The remuneration policy

is reviewed by the Board from time to time. Emoluments of the

Directors are determined by the Remuneration Comite after

considering performance of the Group, individual performance

and comparing with market conditions. In adition to basic

remuneration, the Group also provides medical insurance, social

insurance contribution plans or other pension schemes, and

other benefits in kind to the employes.

To intensify personel training and development, the Group

provides a series of employe training programes, which aims

to acelerate profesional growth and identify competences and

talents of diversified teams. High potential staf are prefered and

developed intensively acording to the promotion plan towards

the management level. In order to atract and retain suitable

candidates for busines development, the Group adopted the

share option scheme as an incentive since November 2018.

Management Discusion and Analysis

管理层讨论与分析

2024 Interim Report

二零二四年中期报告21

前景展望

展望下半年，预计在政策托底和高基数

效应减弱的影响下，全国新房销售同比

降幅将逐步收窄，但房地产投资可能继

续偏弱，市场仍处于低迷阶段，特别是

在居民收入预期和房价预期未明显改善

的情况下，恢复市场信心仍需一定时间。

主要政策方向包括降低房贷利率、降低

交易税费、优化限购政策等，以及通过

刺激改善性住房需求来推动市场复苏，

2024年下半年房地产市场仍面临较大的

调整压力，但随著政策的持续发力，市

场有望逐步平稳。

在2024年下半年，集团将保持平稳的步

伐，加强企业内控管理，保持产品质，

继续深化核心运营策略，同时集团将从

设计及施工艺等方面入手，提升企业

的碳中和要求。首要任务是严密监控集

团的资金调度管理，通过精准的资料分

析和前瞻性的规划，确保资金都能得到

高效利用，从而提高整体的资金周转利

用率，从而稳定集团的现金流，更将为

集团的可持续经营奠定坚实基础。与此

同时，公司也将加大对行销策略的创新

和应用力度，在竞争激烈的房地产市场

中，创新的行销策略是公司吸引客户、

实现销售目标的关键。公司将积极研究

市场动态，推出符合消费者需求的行销

策略，并通过加大销售激励计划，确保

销售团队能够全力以赴，争取完成年度

销售目标。碳中和方面集团将在规划设

计阶段尽量使用环保及可再生的建材，

提高建筑物的能源效益，在施工过程中

优化施工艺和管理，减少施工过程中

的资源消耗和废弃物排放。通过上述举

措集团希望可以有效降低碳排放，为实

现行业碳中和目标做出重要贡献。这不

仅有利于企业的可持续发展，也是对社

会和环境的责任担当。

FORWARD LOKING

Loking forward to the second half of the year, the year-on-year

decline in new property sales is expected to gradualy narow,

as a result of policy suport and the diminishing impact of the

high base efect. However, real estate investment is likely to

remain subdued as the market continues to lag, particularly in

the absence of significant improvements in residents’ income

expectations and property prices. More time is therefore neded

to restore market confidence. Key policy measures include

lowering mortgage rates, reducing transaction fes and taxes,

optimising purchase restrictions, as wel as stimulating demand

from second-home buyers to promote market recovery. In the

second half of 2024, despite continued adjustment presures

in the real estate market, the market is expected to gradualy

stabilise with constant policy suport.

In the second half of 2024, the Group wil maintain a steady

course by strengthening its internal control and management,

upholding product quality, and continuing to further implement its

core operational strategies. At the same time, the Group wil also

strengthen its requirements on carbon neutrality by improving its

design and construction proceses. Our primary focus wil be

on closely monitoring and managing our capital deployment. By

conducting acurate data analysis and forward-loking planing,

we wil ensure eficient fund utilisation and enhancement in

overal capital turnover and utilisation rate, and in turn stabilise

the Group’s cash flow. These measures wil lay a solid foundation

for the Group’s sustainable operations. Meanwhile, the Company

wil also increase its eforts in the inovation and aplication of

marketing strategies, as inovative marketing strategies are the

key to atracting customers and acomplishing sales targets in

a highly competitive real estate market. By proactively studying

market dynamics and formulating marketing strategies that

met consumers’ neds, the Company wil also scale up our

sales incentive program to ensure that our sales team remains

fuly comited to achieving their anual sales targets. In

terms of carbon neutrality, the Group wil prioritise the use of

environmentaly friendly and renewable construction materials in

the project planing and design stages to increase the energy

eficiency of our buildings. During construction, the Group wil

optimise construction and management practices to minimise

resource consumption and waste emisions. By implementing

the above measures, the Group aims to efectively reduce carbon

emisions and make impactful contributions for the industry to

realise its carbon neutrality goals. Not only wil these measures

benefit the Company’s sustainable development, but also

demonstrate our comitment to the social and environmental

responsibilities.

Other Information

其他资料

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司22

EVENTS AFTER THE REPORTING PERIOD

Save as disclosed in this interim report, no material events were

undertaken by the Group subsequent to 30 June 2024.

DIRECTORS’ SERVICE CONTRACTS

Each of the executive Directors has entered into a service

agrement with the Company for a term of thre years; and

is subject to termination by either party in the maner as

set out in the service agrement. Each of the independent

non-executive Directors has entered into a leter of apointment

with the Company for a term of thre years; and is subject to

termination by either party in the maner as set out in the leter

of apointment.

CORPORATE GOVERNANCE

The Company recognises the importance of corporate

transparency and acountability. The Company is comited to

achieving a high standard of corporate governance and leading

the Group to atain beter results and improve its corporate

image with efective corporate governance procedures. During

the six months ended 30 June 2024, the Board is of the

opinion that the Company has complied with al the aplicable

code provisions as set out in the Corporate Governance Code

contained in Apendix C1 to the Listing Rules except the code

provision B.2.2.

Acording to code provision B.2.2, every director, including those

apointed for a specific term, should be subject to retirement by

rotation at least once every thre years. Ms. Qi Chunfeng (“Ms.

Qi”), who has re-elected on 4 June 2021, should be retired from

ofice at anual general meting in 2024. Ms. Qi wil be subject

to retirement by rotation in next anual general meting.

报告期后事项

除本中期报告披露外，本集团于2024年6

月30日后并无进行任何重大事件。

董事服务合约

各执行董事已与本公司订立服务协议，

任期为三年，于服务协议内注明其中一

方可向另一方根据服务协议条款终止其

服务协议。各独立非执行董事已与本公

司订立委任函，任期为三年，于委任函

内注明其中一方可向另一方根据委任函

条款终止其委任函。

企业管治

本公司深明企业透明度及问责制度的重

要性。本公司于致力达致高水平的企业

管治同时，亦透过有效的企业管治程序

带领本集团取得更好的业绩及提升企业

形象。截至2024年6月30日止六个月，董

事会认为本公司已遵守上市规则附录C1

内企业管治守则所载的所有适用守则条

文，惟守则条文B2.2除外。

根据守则条文B.2.2，所有董事（包括有

特定任期的董事）应至少每三年轮席退任

一次。齐春风女士（「齐女士」）于2021年6

月4日重选连任，故应于2024年股东周年

大会上退任。齐女士须于下届股东周年

大会上轮席退任。

Other Information

其他资料

2024 Interim Report

二零二四年中期报告23

遵守证券交易的标准守则

本公司已采纳标准守则作为其董事进行

证券交易之行为守则。本公司已就任何

有否违反标准守则向全体董事作出具体

查询，而全体董事确认彼等已遵守标准

守则。

购买、出售或赎回证券

截至2024年6月30日止六个月，本公司或

其任何附属公司概无购买、出售或赎回

本公司之任何上市证券。

董事认购股份或债权证之权利

除本中期报告另行所披露者外，截至

2024年6月30日止六个月，概无向任何董

事或彼等各自之配偶或未满18岁子女授

出藉收购本公司股份或债券而获益之权

利，或彼等概无行使有关权利；或本公

司及其任何附属公司亦无订立任何安排，

致使董事或彼等各自的配偶或未满18岁

子女透过任何其他法人团体收购有关权

利。

购股权

本公司于2018年10月22日采纳购股权计

划（「购股权计划」），由2018年11月12日起

计有效期为十年，并可由本公司于股东

大会或董事会提早终止。购股权计划旨

在向合资格参与者（定义见下文）提供奖

励，以肯定及表扬合资格参与者对本集

团已作出或可能作出之贡献。董事会可

根据购股权计划向任何本集团的雇员、

行政人员或高级职员（包括执行、非执行

及独立非执行董事）；本集团的咨询人、

顾问、供应商、客户、代理及董事会全

权认为将会或已对本集团作出贡献的关

联实体（统称为「合资格参与者」）授出购

股权。

COMPLIANCE WITH THE MODEL CODE FOR

SECURITIES TRANSACTIONS

The Company has adopted the Model Code as its own code of

conduct regarding securities transactions by the Directors. The

Company has made a specific enquiry to al Directors regarding

any non-compliance with the Model Code and al Directors

confirmed that they have complied with the Model Code.

PURCHASE, SALE OR REDEMPTION OF

SECURITIES

During the six months ended 30 June 2024, neither the Company

nor any of its subsidiaries purchased, sold or redemed any of

the Company’s listed securities.

DIRECTORS’ RIGHTS TO ACQUIRE SHARES OR

DEBENTURES

Save as elsewhere disclosed in this interim report, no rights

to acquire benefits by means of the acquisition of shares in or

debentures of the Company were granted to any Director or their

respective spouse or children under 18 years of age, or were

any such rights exercised by them; or was the Company and

any of its subsidiaries a party to any arangement to enable the

Directors, or their respective spouse or children under 18 years

of age, to acquire such rights in any other body corporate for the

six months ended 30 June 2024.

SHARE OPTIONS

The Company adopted the share option scheme (the “Share

Option Scheme”) on 22 October 2018, which shal be valid

and efective for a period of 10 years from 12 November 2018,

subject to early termination by the Company in a general meting

or by the Board. The purpose of the Share Option Scheme is

to provide incentives to Eligible Persons (as defined below) and

is established to recognise and acknowledge the contributions

the Eligible Persons have had or may have made to the Group.

Under the Share Option Scheme, the Board may ofer to grant

an option to any employes, executives or oficers (including

executive, non-executive and independent non-executive

Directors) of the Group and any advisers, consultants, supliers,

customers, agents to the Group and related entities who, in the

sole opinion of the Board, wil contribute or have contributed to

the Group (the “Eligible Persons”).

Other Information

其他资料

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司24

根据购股权计划及本公司任何其他购股

权计划授出及有待行使之所有未行使购

股权获行使时可予发行之股份数目，在

任何时候不得超过本公司不时已发行股

份之30%。根据购股权计划或本公司采

纳之其他购股权计划可能授出之购股权

而可供发行之股份总数最高不得超过紧

随首次公开发售完成后已发行股份数目

的10%（惟不计及因超额配股权（定义见

本公司日期为2018年10月30日的招股章程）

获行使而可能配发或发行之任何股份），

即120,000,000股份。除非获本公司股

东于股东大会批准，否则于任何12个月

期间，根据购股权计划向各合资格参与

者授出之购股权获行使时，已发行及可

能发行之股份总数不得超过于授出日期

已发行股份数目的1%。

根据购股权计划授出之任何特定购股权

之股份认购价须由董事会厘定，惟不得

少于下列最高者：(i)于授出日期（当日须

为营业日），联交所每日报价列表所报之

股份收市价；(i)紧接授出日期前五个营业

日内联交所每日报价列表所报之股份平

均收市价；及(i)股份之面值。

为接纳购股权，承授人须于授出日期起

计30日内向本公司支付0.01港元作为获

授购股权之代价。购股权可按购股权计

划之条款于购股权视为已授出并获接纳

当日起至该日起计十年届满前期间随时

行使。购股权之行使期由董事会全权酌

情厘定，惟不得超过授出后十年。董事

会可全权酌情厘定购股权于可行使前须

持有的最短期限。

The number of shares which may be isued upon exercise of

al outstanding options granted and yet to be exercised under

the Share Option Scheme and any other option schemes of the

Company at any time shal not exced 30% of the shares of the

Company in isue from time to time. The maximum number of

shares available for isue under options which may be granted

under the Share Option Scheme or other share option scheme

adopted by the Company must not in agregate exced 10% of

the shares in isue imediately folowing completion of the IPO

(but taking no acount of any shares which may be aloted or

isued pursuant to the exercise of the over-alotment option (as

defined in the prospectus of the Company dated 30 October

2018), being 120,000,000 shares. The total number of shares

isued and which may fal to be isued upon exercise of the

options granted pursuant to the Share Option Scheme to each

Eligible Person in any 12-month period shal not exced 1% of

the number of shares in isue as at the date of grant unles

aproved by the shareholders of the Company in general

meting.

The subscription price of a share in respect of any particular

option granted under the Share Option Scheme shal be

determined by the Board provided that it shal not be les than

the highest of: (i) the closing price of the shares as stated in

the Stock Exchange’s daily quotation shet on the date of ofer,

which must be a busines day; (i) the average closing price of

the shares as stated in the Stock Exchange’s daily quotation

shets for the five busines days imediately preceding the date

of grant; and (i) the nominal value of a share.

To acept the option, the grante shal pay HK$0.01 to the

Company by way of consideration for the grant within 30

days from the date of grant. An option may be exercised in

acordance with the terms of the Share Option Scheme at

any time after the date upon which the option is demed to be

granted and acepted and prior to the expiry of 10 years from

that date. The period during which an option may be exercised

wil be determined by the Board in its absolute discretion, save

that no option may be exercised more than 10 years after it

has ben granted. The Board may in its absolute discretion

determine a minimum period for which an option must be held

before it can be exercised.

Other Information

其他资料

2024 Interim Report

二零二四年中期报告25

由2024年1月1日至2024年6月30日期间，

本公司概无根据购股权计划授出购股权。

概无任何购股权根据购股权计划授出、

行使、注销或失效。

截至本中期报告日期，根据购股权计划

可供发行之股份总数为120,000,000股，

占本公司已发行股本约10%。

董事及主要行政人员于本公司的股

份、相关股份及债券中拥有的权益

于2024年6月30日，即回顾报告期末时，

董事及本公司主要行政人员于本公司及╱

或其相联法团（定义见证券及期货条例

第XV部）的股份、相关股份或债权证中

拥有根据证券及期货条例第352条存置

的登记册所记录，或根据标准守则须以

其他方式知会本公司及联交所的权益或

淡仓，详情如下：

No option was granted by the Company under the Share Option

Scheme during the period from 1 January 2024 to 30 June

2024. No share option has ben granted, exercised, canceled or

lapsed under the Share Option Scheme.

As at the date of this interim report, the total number of shares

available for isue under the Share Option Scheme was

120,000,000 shares representing aproximately 10% of the

isued share capital of the Company.

DIRECTORS’ AND CHIEF EXECUTIVES’

INTERESTS IN THE SHARES, UNDERLYING

SHARES AND DEBENTURES OF THE COMPANY

As at 30 June 2024, being the end of the reporting period under

review, the interests or short position in the shares, underlying

shares or debentures of the Company and/or its asociated

corporations (within the meaning of Part XV of the SFO that

Directors and chief executive of the Company as recorded in

the register required to be kept under section 352 of the SFO,

or otherwise notified to the Company and the Stock Exchange

pursuant to the Model Code, are as folows:

Interest in shares of the Company

于本公司的股份权益

Name of DirectorCapacity/nature of interest

Number and clas of

securities

(Note 1)

Aproximate percentage

of shareholding

董事名称身份╱权益性质证券的数目及类别

（附注1）

股权概约百分比

Mr. LI XiaobingSetlor of a discretionary trust855,000,000

ordinary shares (L)

(Note 2)

71.25%

李小冰先生全权信托财产托管人855,000,000股

普通股份(L)

（附注2）

Interest of a controled corporation45,000,000

ordinary shares (L)

(Note 3)

3.75%

受控法团权益45,000,000股

普通股份(L)

（附注3）

Other Information

其他资料

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司26

附注：

「L」表示该名人士于股份中的好仓。

，该等股份由恒升企

业有限公司合法实益持有。恒升企业有

限公司为公司控股东，由恒诺私人信

托有限公司合法实益全资拥有。恒诺私

人信托有限公司为由李小冰先生（作为唯

一财产托管人）为多名全权受益人（包括

李小冰先生本人以及恒诺私人信托有限

公司（作为受托人）不时全权酌情委任的

任何人士或类别人士（李小冰先生的父

母除外）的利益而设立的家族信托的受

托人。由于李小冰先生为家族信托的唯

一财产托管人，故根据证券及期货条例，

彼将被视作于恒升企业有限公司拥有权

益的任何股份中拥有权益。

，该等股份由恒润企

业有限公司合法实益持有，故全部已发

行股本乃由李小冰先生合法实益持有。

因此，根据证券及期货条例，李小冰先

生将被视为于恒润企业有限公司拥有权

益的任何股份中拥有权益。

除上文所披露者外，于2024年6月30日，

概无董事或本公司主要行政人员于本公

司及╱或其相联法团（定义见证券及期

货条例第XV部）的股份、相关股份或债

权证中拥有根据证券及期货条例第352

条存置的登记册所记录，或根据标准守

则须以其他方式知会本公司及联交所的

权益或淡仓。

Notes:

1. The leter “L” denotes to the person with long position in the

shares.

2. These shares were legaly and beneficialy held by Ever

Enhancement Enterprise Company Limited as at 30 June

2024. Ever Enhancement Enterprise Company Limited is a

corporate controling shareholder which is legaly and beneficialy

wholy-owned by Ever Comitment (PTC) Limited. Ever

Comitment (PTC) Limited is the truste of the family trust,

established by Mr. LI Xiaobing as the sole setlor for the benefit of

a list of discretionary beneficiaries including Mr. LI Xiaobing himself

and any persons or clases of person (save for Mr. LI Xiaobing’s

father and mother) to be apointed by and at the sole discretion

of Ever Comitment (PTC) Limited (as truste) from time to time.

Given that Mr. LI Xiaobing is the sole setlor of the family trust, he

is therefore demed to be interested in any shares in which Ever

Enhancement Enterprise Company Limited is interested by virtue of

the SFO.

3. As at 30 June 2024, these shares were legaly and beneficialy

held by Ever Enrichment Enterprise Company Limited of which

the entire isued share capital was, in turn, legaly and beneficialy

held by Mr. LI Xiaobing. Mr. LI Xiaobing is therefore demed to

be interested in any shares in which Ever Enrichment Enterprise

Limited is interested by virtue of the SFO.

Save as disclosed above, as at 30 June 2024, none of the

Directors or chief executive of the Company had or was demed

to have any interest or short position in the shares, underlying

shares and debentures of the Company and/or its asociated

corporations (within the meaning of Part XV of the SFO) as

recorded in the register required to be kept under section 352

of the SFO, or otherwise notified to the Company and the Stock

Exchange pursuant to the Model Code.

Other Information

其他资料

2024 Interim Report

二零二四年中期报告27

主要股东于本公司的股份及相关股

份中拥有的权益

于2024年6月30日，股东（董事或本公司

主要行政人员除外）于本公司的股份或相

关股份中拥有须根据证券及期货条例第

XV部第2及3分部向本公司披露或根据证

券及期货条例第336条存置的登记册所

记录的权益或淡仓，详请如下：

SUBSTANTIAL SHAREHOLDERS’ INTERESTS IN

SHARES AND UNDERLYING SHARES OF THE

COMPANY

As at 30 June 2024, shareholders (other than Directors or chief

executives of the Company) who had interests or short positions

in the shares or underlying shares of the Company which would

fal to be disclosed to the Company under the provisions of

Divisions 2 and 3 of Part XV of the SFO, or which were recorded

in the register required to be kept by the Company under Section

336 of the SFO were as folows:

Name of shareholderCapacity/nature of interest

Number and clas of

securities

(Note 1)

Aproximate percentage

of shareholding

股东名称身份╱权益性质证券的数目及类别

（附注1）

股权概约百分比

Ever Enhancement Enterprise

Company Limited

Beneficial owner855,000,000

ordinary shares (L)

71.25%

恒升企业有限公司实益拥有人855,000,000股

普通股份(L)

Ever Comitment

(PTC) Limited

(Note 2)

Interest of a controled corporation855,000,000

ordinary shares (L)

71.25%

恒诺私人信托有限公司

（附注2）

受控法团权益855,000,000股

普通股份(L)

Ms. LIN Wei

(Note 3)

Interest of spouse900,000,000

ordinary shares (L)

75.00%

林媙女士

（附注3）

配偶权益900,000,000股

普通股份(L)

Other Information

其他资料

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司28

附注：

「L」指相关人士╱实体于股份中的好仓。

，恒升企业有限公司

为控股东之一及由恒诺私人信托有限

公司全资拥有。根据证券及期货条例，

恒诺私人信托有限公司将被视作于恒升

企业有限公司拥有权益的任何股份中拥

有权益。恒诺私人信托有限公司为家族

信托的受托人，家族信托由李小冰先生（作

为唯一财产托管人）设立，其全权受益人

为李小冰先生本人以及恒诺私人信托有

限公司（作为受托人）不时全权酌情委任

的任何人士或类别人士（李小冰先生父

母除外）。

。由于根

据证券及期货条例，李小冰先生将被视

作于恒升企业有限公司及恒润企业有限

公司持有的任何股份中拥有权益，故根

据证券及期货条例，林女士同样将被视

作于恒升企业有限公司及恒润企业有限

公司持有的任何股份中拥有权益。

雇员及薪酬政策

本集团根据目前业内惯例为其雇员给予

薪酬及提供福利，并会根据本集团的财

务表现和个别员工的表现向员工发放酌

情花红。此外，购股权可根据本公司购

股权计划之条款授予合资格的雇员。

Notes:

1. The leter “L” denotes to the person/entity with long position in the

shares.

2. As at 30 June 2024, Ever Enhancement Enterprise Company

Limited was one of the controling shareholders and was

wholy-owned by Ever Comitment (PTC) Limited. Ever

Comitment (PTC) Limited is demed to be interested in any

shares in which Ever Enhancement Enterprise Company Limited is

interested pursuant to the SFO. Ever Comitment (PTC) Limited

is the truste of the family trust established by Mr. LI Xiaobing as

the sole setlor for the benefit of a list of discretionary beneficiaries

including Mr. LI Xiaobing himself and any other person or clases

of person (save for Mr. LI Xiaobing’s father and mother) to be

apointed by and at the sole discretion of Ever Comitment (PTC)

Limited (as truste) from time to time.

3. Ms. LIN Wei is the spouse of Mr. LI Xiaobing. Given that Mr. LI

Xiaobing is demed to be interested in the shares held by Ever

Enhancement Enterprise Company Limited and Ever Enrichment

Enterprise Company Limited by virtue of the SFO, she wil likewise

be demed to be interested in any shares held by both Ever

Enhancement Enterprise Company Limited and Ever Enrichment

Enterprise Company Limited by virtue of the SFO.

EMPLOYE AND REMUNERATION POLICIES

The Group remunerates and provides benefits for its employes

based on curent industry practice. Discretionary bonuses are

awarded to staf based on the performance of the Group and

performance of individual staf. In adition, share options may

be granted to eligible employes in acordance with the terms of

the Company’s share option scheme.

Other Information

其他资料

2024 Interim Report

二零二四年中期报告29

退休计划

本集团为本集团之合资格中国员工参与

多种定额供款退休计划，以及为香港员

工提供强制性公积金计划。

中国经营实体参加由中国直辖市和省级

政府机关组织的退休计划，根据该计划，

中国经营实体须按不同地方政府机关规

定的特定费率缴纳养老金。地方政府主

管部门负责支付退休计划所涵盖的退休

雇员的退休金义务。

本集团亦根据香港《强制性公积金计划

条例》为受香港《雇佣条例》管辖的雇员

推行强制性公积金计划。强制性公积金

计划是由独立受托人管理的界定供款退

休计划。根据强制性公积金计划，雇主

及其雇员均须按雇员有关入息的5%向计

划供款，每月有关入息上限为30,000港

元。

经审核委员会审阅

截至2024年6月30日止六个月之未经审

核简明综合中期财务报表已由董事会审

核委员会（包括三名独立非执行董事，分

别是李国麟先生、方征先生及魏剑先生）

审阅。

财务业绩的审核或审阅

本公司核数师并未审核或审阅截至2024

年6月30日止六个月的未经审核简明综合

中期财务报表。

RETIREMENT SCHEMES

The Group participates in several defined contribution retirement

plans which cover the Group’s eligible employes in the PRC,

and a mandatory provident fund scheme for the employes in

Hong Kong.

The PRC operating entities participate in retirement schemes

organised by the PRC municipal and provincial government

authorities, whereby the PRC operating entities are required to

make contribution at defined rates required by diferent local

government authorities. The local government authorities are

responsible for the pension obligations payable to the retired

employes covered under the retirement schemes.

The Group also operates a mandatory provident fund scheme

under the Hong Kong Mandatory Provident Fund Schemes

Ordinance for employes employed under the Hong Kong

Employment Ordinance. The mandatory provident fund scheme

is a defined contribution retirement plan administered by

independent trustes. Under the mandatory provident fund

scheme, the employer and its employes are each required

to make contributions to the plan at 5% of the employes’

relevant income, subject to a cap of monthly relevant income of

HKD30,000.

REVIEW BY AUDIT COMITE

The unaudited condensed consolidated interim financial

statements for the six months ended 30 June 2024 have ben

reviewed by the audit comite of the Board which comprises

thre independent non-executive Directors namely, Mr. LE

Kwok Lun, Mr. FANG Cheng and Mr. WEI Jian.

AUDIT OR REVIEW OF THE FINANCIAL RESULTS

The unaudited condensed interim consolidated financial

statements of the Group for the six months ended 30 June

2024 have not ben audited or reviewed by the auditor of the

Company.

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
1,467,599
(1,328,548)
139,051
(9,648)
(58,135)
(56,643)
(1,676)
806
(539)
13,216
427
(470)
(43)
(54)
(97)
13,119
(49,218)
(36,099)

Unaudited Condensed Consolidated Statement of Profit or Los

未经审核简明综合损益表

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司30

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

NotesRMB’000

附注人民币千元

Revenue收入51,488,151

Cost of sales销售成本(1,228,924)

Gros profit毛利259,227

Fair value loses on investment

properties

投资物业的公平值

亏损13(1,480)

Seling and marketing expenses销售及市场推广开支(70,706)

Administrative expenses行政开支(56,193)

Alowance for impairment of

other receivables

其他应收款项减值拨备

(2,874)

Other income其他收入4,095

Other loses, net其他亏损，净额6(296)

Operating profit经营利润131,773

Finance income财务收入7591

Finance costs财务成本7(490)

Finance (costs)/income, net财务（成本）╱收入，净额101

Share of result of asociates分占联营公司业绩–

Profit before income tax除所得税前利润8131,874

Income tax expenses所得税开支9(62,698)

(Los)/profit for the period期内（亏损）╱利润69,176

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
(50,718)
14,619
(36,099)
(4.23)

Unaudited Condensed Consolidated Statement of Profit or Los

未经审核简明综合损益表

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告31

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

NoteRMB’000

附注人民币千元

(Los)/profit for the period

atributable to:

下列各方应占期内（亏损）╱

利润：

Owners of the Company本公司拥有人60,763

Non-controling interests非控股权益8,413

69,176

(Los)/earnings per share

(expresed in RMB cents)

每股（亏损）╱盈利

（以人民币分列示）

— Basic and diluted— 基本及摊薄105.06

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
(36,099)
(50,718)
14,619
(36,099)

Unaudited Condensed Consolidated Statement of Comprehensive Income

未经审核简明综合全面收益表

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司32

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

(Los)/profit and total comprehensive

(expense)/income for the period

期内（亏损）╱利润及全面

（开支）╱收益总额69,176

Total comprehensive (expense)/income

for the period atributable to:

下列各方应占期内全面

（开支）╱收益总额：

Owners of the Company本公司拥有人60,763

Non-controling interests非控股权益8,413

69,176

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
32,034
135,440
15,410
12,734
53,269
136,569
385,456
81,620
6,956,459
378,791
128,326
3,282
161,240
238,467
7,948,185
8,333,641
10,645
299,188
1,246,142
205,684
1,761,659
60,283
1,821,942

Unaudited Condensed Consolidated Statement of Financial Position

未经审核简明综合财务状况报表

As at 30 June 2024

于2024年6月30日

2024 Interim Report

二零二四年中期报告33

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

NotesRMB’000

附注人民币千元

ASETS资产

Non-curent asets非流动资产

Property, plant and equipment物业、厂房及设备1235,454

Investment properties投资物业13119,600

Right-of-use asets使用权资产13,184

Intangible asets无形资产13,098

Interests in asociates于联营公司的权益53,323

Defered income tax asets递延所得税资产146,920

Total non-curent asets非流动资产总值381,579

Curent asets流动资产

Prepayments for leasehold land租赁土地预付款项40,810

Properties held or under

development for sale

持作出售或开发中待售

物业147,521,685

Other receivables

and prepayments

其他应收款项和

预付款项15582,461

Prepaid income taxes预付所得税114,989

Contract costs合同成本3,282

Restricted bank deposits受限制银行存款165,591

Cash and cash equivalents现金及现金等价物274,808

Total curent asets流动资产总值8,703,626

Total asets总资产9,085,205

CAPITAL AND RESERVES资本及储备

Share capital股本1610,645

Share premium股份溢价16299,188

Retained profits保留利润1,296,860

Other reserves其他储备205,684

Equity atributable to owners of

the Company

本公司拥有人应占

权益1,812,377

Non-controling interests非控股权益45,664

Total equity总权益1,858,041

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
305,920
37,537
11,657
23,238
378,352
1,693,145
364,990
383,516
3,382,407
6,916
302,373
6,133,347
6,511,699
8,333,641
1,814,838
2,200,294

Unaudited Condensed Consolidated Statement of Financial Position

未经审核简明综合财务状况报表

As at 30 June 2024

于2024年6月30日

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司34

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

NotesRMB’000

附注人民币千元

LIABILITIES负债

Non-curent liabilities非流动负债

Bank borowings银行借款17232,500

Other long-term borowings其他长期借款1837,537

Lease liabilities租赁负债9,289

Defered income tax liabilities递延所得税负债16,746

Total non-curent liabilities非流动负债总额296,072

Curent liabilities流动负债

Trade and other payables贸易及其他应付款项192,007,485

Bank borowings银行借款17182,900

Curent portion of other long-term

borowings

其他长期借款的

即期部分18495,692

Contract liabilities合同负债203,956,814

Lease liabilities租赁负债6,275

Curent income tax liabilities即期所得税负债281,926

Total curent liabilities流动负债总额6,931,092

Total liabilities总负债7,227,164

Total equity and liabilities总权益及负债9,085,205

Net curent asets流动资产净额1,772,534

Total asets les curent liabilities总资产减流动负债2,154,113

10,645	299,188	1,296,860	205,684	1,812,377	45,664	1,858,041
—	—	(50,718)	—	(50,718)	14,619	(36,099)
10,645	299,188	1,246,142	205,684	1,761,659	60,283	1,821,942

Unaudited Condensed Consolidated Statement of Changes in Equity

未经审核简明综合权益变动表

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告35

Atributable to owners of the Company

本公司拥有人应占

capital

premium

Retained

profits

Other

reservesSub-total

Non-

controling

interests

Total

equity

股本股份溢价保留利润其他储备小计非控股权益总权益

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

At 1 January 2023于2023年1月1日10,645299,1881,272,885188,7151,771,433102,0341,873,467

Profit and total

comprehensive

income for the period

期内利润及全面收

益总额

—60,763—60,7638,41369,176

Transactions with owners与拥有人的交易

Capital contributions

from non-controling

shareholders

非控股东注资

—24,00024,000

At 30 June 2023

(Unaudited)

2023年6月30日

（未经审核）10,645299,1881,333,648188,7151,832,196134,4471,966,643

At 1 January 2024于2024年1月1日

(Los)/profit and total

comprehensive

(expense)/income

for the period

期内（亏损）╱

利润及全面

（开支）╱收益

总额

At 30 June 2024

(Unaudited)

2024年6月30日

（未经审核）

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
(74,599)
(25,265)
(99,864)
(275)
(25,488)
—
(14,454)
(1,003)
—
22,230
—
427
4,351
(9,834)

Unaudited Condensed Consolidated Statement of Cash Flows

未经审核简明综合现金流量表

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司36

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Cash flows from operating activities经营活动所得现金流量

Net cash used in operations营运所用现金净额(79,163)

PRC income tax and land apreciation

tax paid

已付中国所得税及

土地增值税(55,104)

Net cash used in operating activities经营活动所用现金净额(134,267)

Cash flows from investing activities投资活动所得现金流量

Purchase of property, plant and equipment购置物业、厂房及设备(2,828)

Purchase of investment properties购置投资物业—

Proceds from disposal of property,

plant and equipment

出售物业、厂房及

设备所得款项41

Temporary funding provided to third parties向第三方提供的临时资金(42,230)

Temporary funding provided to a related party向一名关联方提供的

临时资金(3,782)

Repayments received from a related party自一名关联方收取的还款3,360

Repayments received from third parties自第三方收取的还款—

Acquisition of equity interests股权收购(11,730)

Interest received已收利息591

Withdrawal/(placement) of restricted

bank deposits

提取╱（存置）受限制

银行存款(122,719)

Net cash used in investing activities投资活动所用现金净额(179,297)

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
332,220
(76,710)
19,650
(131,826)
(34,723)
—
2,078
—
28,950
(22,500)
19,400
(61,200)
(1,512)
(470)
73,357
(36,341)
274,808
238,467

Unaudited Condensed Consolidated Statement of Cash Flows

未经审核简明综合现金流量表

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告37

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Cash flows from financing activities融资活动所得现金流量

Bank borowings raised筹集银行借款195,020

Repayment of bank borowings偿还银行借款(53,000)

Other long-term borowings raised筹集其他长期借款253,234

Repayment of other long-term borowings偿还其他长期借款(68,500)

Interests paid on bank and other borowings已付银行及其他借款利息(24,259)

Capital injection from non-controling

shareholder

非控股东注资

24,000

Temporary funding received from related

parties

来自关联方的临时资金

2,556

Repayment to a related party向一名关联方还款(283)

Temporary funding advanced from third parties来自第三方的临时资金垫款6,500

Repayment of temporary funding from third

parties

向第三方偿还临时资金垫款

(50,700)

Temporary funding received from

non-controling shareholders

来自非控股东的临时

资金29,150

Repayment to non-controling shareholders向非控股东还款(56,345)

Payment of lease liabilities支付租赁负债(3,648)

Interest paid an lease liabilities已付租赁负债利息(490)

Net cash generated from financing

activities

融资活动产生现金

净额253,235

Net decrease in cash and cash equivalents现金及现金等价物减少净额(60,329)

Cash and cash equivalents at the begining of

the period

期初现金及现金

等价物221,059

Cash and cash equivalents at the end of

the period

期末现金及现金

等价物160,730

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司38

1 GENERAL INFORMATION

Ever Reach Group (Holdings) Company Limited (the

“Company”) was incorporated in the Cayman Islands on 22

July 2016 as an exempted company with limited liability.

Its shares are listed on The Stock Exchange of Hong Kong

Limited (the “Stock Exchange”) on 12 November 2018. In

the opinion of the directors of the Company, the imediate

holding company and ultimate controling party of the

Company are Ever Enhancement Enterprise Company

Limited (“Ever Enhancement”), a company incorporated

in the British Virgin Islands, and Mr. Li Xiaobing (“Mr. Li”),

the executive director of the Company, respectively. The

adreses of the registered ofice and principal place of

busines of the Company are disclosed in the Corporate

Information section to the Company’s interim report.

The Company is an investment holding company. The

Company and its subsidiaries (colectively refered to as the

“Group”) are principaly engaged in property development

busines in the People’s Republic of China (the “PRC”).

The unaudited condensed consolidated interim financial

information of the Group is presented in thousands of

Renminbi (RMB’000), unles otherwise stated.

The condensed consolidated interim financial information of

the Group has not ben audited or reviewed by the auditor

of the Company.

1 一般资料

恒达集团（控股）有限公司（「本公司」）

于2016年7月22日在开曼群岛注册

成立为获豁免有限公司。其股份于

2018年11月12日于香港联合交易所

有限公司（「联交所」）上市。本公司董

事认为，本公司的直接控股公司及

最终控股方分别为恒升企业有限公

司（「恒升」，一间于英属处女群岛注

册成立的公司）及本公司执行董事李

小冰先生（「李先生」）。本公司注册办

事处及主要营业地点的地址为披露

于本公司中期报告「公司资料」一节。

本公司为一家投资控股公司。本公

司及其附属公司（统称为「本集团」）

主要在中华人民共和国（「中国」）从

事物业开发业务。

除非另有指明，本集团未经审核简

明综合中期财务资料乃以人民币千

元呈列。

本集团简明综合中期财务资料未经

本公司核数师审核或审阅。

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告39

2 编制基准

本集团截至2024年6月30日止六个月

的未经审核简明综合中期财务资料

乃根据香港会计师公会（「香港会计

师公会」）颁布的香港会计准则（「香

港会计准则」）第34号「中期财务报告」

以及联交所证券上市规则的适用披

露条文编制。

编制符合香港会计准则第34号的未

经审核简明综合中期财务资料需要

管理层作出会影响政策的应用以及

资产及负债、收入及开支的呈报金

额的判断、估计及假设。实际结果

可能有别于该等估计。

未经审核简明综合中期财务资料包

含简明综合财务资料及部分说明附

注。该等附注包括就理解本集团自

截至2023年12月31日止年度之综合

财务报表以来之综合财务状况及财

务表现变动而言属重大的事件及交

易之解释。该等未经审核简明综合

中期财务资料及其附注并不包括就

根据由香港会计师公会颁布的香港

财务报告准则会计准则（其包括所有

个别香港财务报告准则（「香港财务

报告准则」）、香港会计准则（「香港

会计准则」）及诠释）编制的整份综合

财务报表所规定的全部资料，并应

与截至2023年12月31日止年度之综

合财务报表一并阅读。

除附注3所述的情况之外，编制未

经审核简明综合中期财务资料时采

用的会计政策及计算方法与编制本

集团截至2023年12月31日止年度的

年度综合财务报表时所遵从者一致。

2 BASIS OF PREPARATION

The unaudited condensed consolidated interim financial

information of the Group for the six months ended 30

June 2024 has ben prepared in acordance with Hong

Kong Acounting Standard (“HKAS”) 34 Interim Financial

Reporting isued by the Hong Kong Institute of Certified

Public Acountants (the “HKICPA”), as wel as with the

aplicable disclosure requirements of the Rules Governing

the Listing of Securities on the Stock Exchange.

The preparation of unaudited condensed consolidated

interim financial information in conformity with HKAS 34

requires management to make judgements, estimates and

asumptions that afect the aplication of policies and

reported amounts of asets and liabilities, income and

expenses. Actual results may difer from these estimates.

The unaudited condensed consolidated interim financial

information contains condensed consolidated financial

statements and selected explanatory notes. The notes

include explanations of events and transactions that

are significant to an understanding of the changes in

consolidated financial position and financial performance

of the Group since the consolidated financial statements

for the year ended 31 December 2023. This unaudited

condensed consolidated interim financial information

and notes thereon do not include al of the information

required for the preparation of ful set of consolidated

financial statements in acordance with HKFRS Acounting

Standards, which includes al individual Hong Kong

Financial Reporting Standards (“HKFRSs”), Hong Kong

Acounting Standards (“HKASs”) and Interpretations, isued

by the HKICPA, and should be read in conjunction with the

consolidated financial statements for the year ended 31

December 2023.

The acounting policies and method of computation

adopted in the preparation of the unaudited condensed

consolidated interim financial information are consistent

with those folowed in the preparation of the Group’s anual

consolidated financial statements for the year ended 31

December 2023, except as described in note 3.

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司40

2 编制基准（续）

持续经营基准考虑因素

本集团于截至2024年6月30日止六个

月产生亏损约人民币36,099,000元，

且于2024年6月30日，本集团拥有约

人民币7,948,185,000元的流动资产

总额，包括约人民币238,467,000元

的现金及现金等价物。另一方面，

本集团面对约人民币6,133,347,000

元的流动负债总额，包括账面总值

约人民币748,506,000元的银行借款

及其他长期借款的即期部分（将于

报告期末起计未来十二个月内到期），

以及开发中待售物业的资本承担约

人民币948,170,000元（附注21）。此

外，于2024年6月30日，本集团面临

因向第三方及一名关联方提供财务

担保而可能产生的现金流出约人民

币6,741,908,000元（附注22）。鉴于

较低的现金结余、未来十二个月内

大额短期责任以及因提供财务担保

而可能产生的现金流出，连同针对

本集团产生足够营运现金流能力的

不明朗因素，该等事项或情况显示

存在重大不明朗因素，可能对本集

团持续经营能力产生重大疑问。

鉴于上文所述，本公司董事已审阅

本集团涵盖自报告期末起至少12个

月期间的现金流量预测。现金流量

预测已计及可动用财务资源、本集

团营运产生的现金流量，当中已计

及可用财务资源、本集团来自营运

的现金流、可用银行融资及以下措

施：

(i) 本集团将继续积极调整销售及

预售活动，以更好地回应市场

需求，努力实现最新的预算销

售及预售数量及金额，并及时

监察销售及预售所得款项的收

款情况；

2 BASIS OF PREPARATION (CONTINUED)

Going Concern consideration

The Group incured a los of aproximately RMB36,099,000

for the six months ended 30 June 2024, and as at

30 June 2024, the Group had total curent asets of

aproximately RMB7,948,185,000, including cash and

cash equivalents of aproximately RMB238,467,000.

Against this, the Group faced total curent liabilities of

aproximately RMB6,133,347,000, including curent portion

of bank borowings and other long-term borowings

with an agregate carying amount of aproximately

RMB748,506,000 due within twelve months from the end

of the reporting period, as wel as capital comitments

of aproximately RMB948,170,000 for properties under

development for sale (note 21). In adition, the Group was

also exposed to potential cash outflows arising from the

financial guarantes isued to third parties and a related

party of aproximately RMB6,741,908,000 as at 30 June

2024 (note 22). In light of the relative low cash balances,

significant short-term obligations within coming twelve

months and the potential cash outflows arising from the

financial guarantes isued, together with uncertainties

surounding the Group’s ability to generate suficient

operating cash flows, these events or conditions indicate the

existence of material uncertainty that may cast significant

doubt on the Group’s ability to continue as a going concern.

In view of the above, the directors of the Company have

reviewed the Group’s cash flow projections covering a

period at least twelve months from the end of the reporting

period which have taken into acount the available financial

resources, the Group’s cash flows from operations, available

banking facilities and the folowing measures:

(i) The Group wil continue to actively adjust sales and

pre-sale activities to beter respond to market neds,

make eforts to achieve the latest budgeted sales and

pre-sales volumes and amounts, and timely monitor the

colection of sales and pre-sales proceds;

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告41

2 编制基准（续）

持续经营基准考虑因素（续）

(i) 本集团将与主要承建商及供应

商保持续沟通及与其协商，

安排向有关卖方作出付款，并

按照计划完成施工进度，以及

于清税后清偿土地增值税（「土

地增值税」）；

(i) 本集团将继续与相关银行及其

他金融机构积极沟通，使本集

团能够及时取得所需的项目开

发贷款，或就合资格项目的开

发贷款商讨更佳的还款时间表。

此外，根据过往经验，有关银

行及其他金融机构一般会按物

业开发进度提供所需资金，使

本集团不会在此方面临重大

不明朗因素；及

(iv) 本集团将与项目公司的关联方

及非控股东持续合作，彼

等以书面方式同意提供资金

支持，并不会就于2024年6月

30日分别结欠彼等之结余约

人民币17,382,000元及人民币

41,733,000元（计入贸易及其他

应付款项（附注19）要求还款，

直至本集团有财务能力还款，

以确保所有现有项目的开发及

销售会按预算进行，不会出现

严重中断情况。

基于上文所述，本公司董事认为，

本集团将拥有足够营运资金去履行

自报告期末起计未来至少12个月内

到期的财务责任。因此，本公司董

事信纳以持续经营基准编制本集团

未经审核简明综合中期财务资料属

适当做法。倘本集团无法持续经营，

可能需要就资产及负债的账面值及

重新分类作出调整，惟本集团未经

审核简明综合中期财务资料并不包

括任何有关该方面的调整。

2 BASIS OF PREPARATION (CONTINUED)

Going Concern consideration (continued)

(i) The Group wil maintain continuous comunication

and agre with major contractors and supliers to

arange payments to these vendors and complete the

construction progres as scheduled, and setle the

land apreciation tax (“LAT”) upon tax clearance;

(i) The Group wil continue to actively comunicate

with relevant banks and other financial institutions so

that the Group can timely secure necesary project

development loans or negotiate a beter repayment

schedule for its loans for qualified project development.

In adition, based on past experience, the banks and

other financial institutions wil normaly provide funding

as neded acording to the property development

progres without significant uncertainties to the Group;

and

(iv) The Group wil continuously coperate with the

related parties and non-controling shareholders of

the project companies and they agred in writing

to provide funding suport and not to demand for

repayment for the balances, included in trade and other

payables (note 19), owed to them of aproximately

RMB17,382,000 and RMB41,733,000, respectively, as

at 30 June 2024, until the Group has financial ability to

do so, in order to ensuring the development and sales

of al existing projects as budgeted without material

interuptions.

Based on the above, in the opinion of the directors of the

Company, the Group wil have suficient working capital

to fulfil its financial obligations as and when they fal due

at least the coming twelve months from the end of the

reporting period. Acordingly, the directors of the Company

are satisfied that it is apropriate to prepare this unaudited

condensed consolidated interim financial information

of the Group on a going concern basis. This unaudited

consolidated interim financial information of the Group does

not include any adjustments relating to the carying amounts

and reclasification of asets and liabilities that might be

necesary should the Group be unable to continue as a

going concern.

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司42

3 采纳香港财务报告准则会计准

则修订本

于本中期间，本集团已首次应用

以下于2024年1月1日开始的财政年

度生效的经修订香港财务报告准则

会计准则及诠释：

香港会计准则

第1号（修订本）

将负债分类为流动或

非流动负债

香港会计准则

第1号（修订本）

附带契诺的非流动

负债

香港会计准则第7号

及香港财务报告准

则第7号（修订本）

供应商融资安排

香港财务报告准则

第16号（修订本）

售后租回的租赁负债

香港诠释第5号

（经修订）

呈列财务报表 — 借款

人对包含按要求偿

还条款的定期贷款

的分类

除下文所述者外，于本中期间应

用上述香港财务报告准则会计准则

修订本及诠释对本集团于本期间及

过往期间的综合财务状况及财务表

现及╱或未经审核简明综合中期财

务资料所载的披露概无重大影响。

3 ADOPTION OF AMENDMENTS TO HKFRS

ACOUNTING STANDARDS

In the curent interim period, the Group has aplied, for the

first time, the folowing amendments to HKFRS Acounting

Standards and Interpretation which are efective for the

Group’s financial year begining 1 January 2024:

Amendments to HKAS 1Clasification of Liabilities as Curent or

Non-curent

Amendments to HKAS 1Non-curent Liabilities with Covenants

Amendments to HKAS 7

and HKFRS 7

Suplier Finance Arangements

Amendments to HKFRS 16Lease Liability in a Sale and Leaseback

Hong Kong Interpretation 5

(Revised)

Presentation of Financial Statements —

Clasification by the Borower of a Term

Loan that Contains a Repayment on

Demand Clause

Except as described below, the aplication of the above

amendments to HKFRS Acounting Standards and

Interpretation in the curent interim period has had no

material impact on the Group’s consolidated financial

positions and financial performance for the curent and prior

periods and/or on the disclosures set out in this unaudited

condensed consolidated interim financial information.

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告43

3 采纳香港财务报告准则会计准

则修订本（续）

采纳香港会计准则第1号「将负债分

类为流动或非流动负债」（修订本）及

香港会计准则第1号「附带契诺的非

流动负债」（修订本）（统称「香港会计

准则第1号（修订本）」）

由于采纳香港会计准则第1号（修订

本），本集团对借款分类的会计政策

作出以下更改：

「借款归类为流动负债，除非在报告

期末，本集团有权将负债的结算延

后至报告期间后至少12个月。」

将附有契约的贷款安排分类为流动

或非流动时，会考虑本集团于报告

期末或之前须遵守的契诺。本集团

于报告期后须遵守的契诺不影响于

报告日期的分类。

该新政策并未导致本集团借款分类

的改变。本集团并无因采纳香港会

计准则第1号（修订本）而作出追溯调

整。

3 ADOPTION OF AMENDMENTS TO HKFRS

ACOUNTING STANDARDS (CONTINUED)

Adoption of Amendments to HKAS 1 —

Clasification of Liabilities as Curent or

Non-curent and Amendments to HKAS 1

Non-curent Liabilities with Covenants (colectively

the “HKAS 1 Amendments”)

As a result of the adoption of the HKAS 1 Amendments, the

Group changed its acounting policy for the clasification of

borowings as below:

“Borowings are clasified as curent liabilities unles, at the

end of the reporting period, the Group has a right to defer

setlement of the liability for at least 12 months after the end

of the reporting period.

Covenants that the Group is required to comply with, on or

before the end of the reporting period, are considered in

clasifying loan arangements with covenants as curent or

non-curent. Covenants that the Group is required to comply

with after the end of the reporting period do not afect the

clasification.”

This new policy did not result in a change in the

clasification of the Group’s borowings. The Group did not

make retrospective adjustments as a result of adopting the

HKAS 1 Amendments.

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司44

4 分部资料

本公司执行董事已被确认为主要经

营决策者（「主要经营决策者」）。本

集团管理层已根据主要经营决策者

所审阅用于分配资源及评估表现的

内部报告厘定经营分部。

本集团主要在中国从事物业开发。

主要经营决策者按一个分部审阅业

务的经营业绩，以评估表现以及就

资源如何分配作出决策。向主要经

营决策者呈报以用作资源分配及表

现评估的指标为收入及除所得税后

利润。因此，概无呈列分部资料。

截至2024年及2023年6月30日止六个

月，本集团的全部收入均源自中国，

且于2024年6月30日及2023年12月31

日，本集团全部非流动资产均位于

中国。此外，截至2024年及2023年

6月30日止六个月，来自单一外部客

户的收入并无占本集团收入的10%

或以上。

4 SEGMENT INFORMATION

The executive directors of the Company have ben identified

as the chief operating decision maker (the “CODM”).

Management of the Group has determined the operating

segments based on the internal reports reviewed by the

CODM, which are used to alocate resources and ases

performance.

The Group is principaly engaged in property development

in the PRC. The CODM reviews the operating results of

the busines as one segment to ases performance and

make decision about resources to be alocated. Revenue

and profit after income tax are the measures reported

to the CODM for the purpose of resources alocation

and performance asesment. Therefore, no segment

information is presented.

Al of the Group’s revenue are derived in the PRC for the

six months ended 30 June 2024 and 2023, and al of

non-curent asets of the Group were located in the PRC

as at 30 June 2024 and 31 December 2023. There was

no revenue derived from a single external customer that

acounts for 10% or more of the Group’s revenue for the six

months ended 30 June 2024 and 2023.

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
1,457,879
4,951
1,462,830
4,769
1,467,599

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告45

5 收入

收入指截至2024年6月30日止六个

月销售物业产生的收入、租金收入

及服务收入。本集团收入之分析如

下：

5 REVENUE

Revenue represents revenue arising on sales of properties,

rental income and service income for the six months ended

30 June 2024. An analysis of the Group’s revenue is as

folows:

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Revenue from contracts with

customers within the scope

of HKFRS 15

香港财务报告准则第15号范围内的

客户合同收入

Sales of properties销售物业1,481,189

Service income服务收入1,365

1,482,554

Revenue from other source来自其他来源的收入

Rental income租金收入5,597

1,488,151

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
1,457,879
4,951
1,462,830

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司46

5 收入（续）

按确认收入的时间划分的客户合同

收入之分类：

于截至2024年及2023年6月30日止

六个月，所有收入均产生自中国。

5 REVENUE (CONTINUED)

Disagregation of revenue from contracts with customers by

timing of recognition:

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Timing of revenue recognition确认收入的时间

At a point in time于某时间点1,481,189

Over time随时间推移1,365

1,482,554

Al revenue are generated from the PRC during the six

months ended 30 June 2024 and 2023.

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
(537)
(186)
(3)
187
(539)

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告47

6 其他亏损，净额6 OTHER LOSES, NET

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Penalties, fines and

compensations

处罚、罚款及赔偿

(179)

Donations捐款(100)

Los on disposal of property,

plant and equipment (note 12)

出售物业、厂房及设备

亏损（附注12）(29)

Others其他12

(296)

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
427
(27,911)
(470)
(28,381)
27,911
(470)
(43)

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司48

7 财务收入∕（成本）7 FINANCE INCOME/(COSTS)

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Finance income财务收入

— Interest income on bank

deposits

— 银行存款利息收入

Finance costs财务成本

— Interest on bank and other

borowings and other long-

term borowings

—银行及其他借款以及

其他长期借款利息

(32,556)

— Interest on lease liabilities—租赁负债利息(490)

(33,046)

Les: Amount capitalised减：资本化金额32,556

Finance costs财务成本(490)

Finance (costs)/income, net财务（成本）╱收入，净额101

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
36,037
3,692
2,295
364
1,265,154
57,671

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告49

8 除所得税前利润

期内除所得税前利润于扣除以下项

目后得出：

8 PROFIT BEFORE INCOME TAX

Profit before income tax for the period has ben arived at

after charging:

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Staf costs (including directors’ emoluments)员工成本（包括董事酬金）47,268

Depreciation charge on property, plant and

equipment, included in administrative

expenses

物业、厂房及设备折旧开

支（计入行政开支）

4,031

Depreciation charge on right-of-use asets,

included in administrative expenses

使用权资产折旧开支

（计入行政开支）2,070

Amortisation charge on intangible asets,

included in administrative expenses

无形资产摊销开支

（计入行政开支）363

Cost of properties recognised as expenses确认为开支的物业成本1,201,654

Provision for properties held or under

development for sale, included in

cost of sales

持作出售或开发中

待售物业拨备

（计入销售成本）12,583

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
915
31,460
32,375
16,843
49,218

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司50

9 所得税开支

中国企业所得税

根据《中华人民共和国企业所得税法》

（「企业所得税法」），于2008年1月1日

起适用于本集团于中国成立的附属

公司的企业所得税率为25%。

企业所得税法及其实施细则规定，

中国实体就自2008年1月1日或之后

产生的利润向其于中国境外注册成

立的直接控股公司派发股息，须按

10%的税率缴付预扣税，而于2008

年1月1日之前产生的未分派利润豁

免该预扣税。根据中国与香港签订

的税收协定安排，若直接控股公司

于香港注册成立，可适用较低的5%

预扣税率。

9 INCOME TAX EXPENSES

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Curent income tax即期所得税

— PRC LAT— 中国土地增值税23,858

— PRC Corporate Income Tax— 中国企业所得税50,703

74,561

Defered income tax递延所得税(11,863)

62,698

PRC corporate income tax

Under the Corporate Income Tax (the “CIT”) Law of the

PRC, the CIT rate aplicable to the Group’s subsidiaries

established in the PRC from 1 January 2008 is 25%.

The CIT Law and its implementation rules impose a

witholding tax of 10% for dividends distributed by a PRC

entity to its imediate holding company incorporated

outside the PRC for profits generated begining on or after

1 January 2008 and undistributed profits generated prior to

1 January 2008 are exempted from such witholding tax.

A lower witholding tax rate of 5% may be aplied when

the imediate holding companies are incorporated in Hong

Kong acording to the tax treaty arangement betwen the

PRC and Hong Kong.

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告51

9 所得税开支（续）

土地增值税

中国土地增值税乃按照30%至60%

（2023年：30%至60%）的累进税率对

土地增值额征收。土地增值额为出

售物业所得款项减可扣减开支（包括

土地使用权租赁支出及所有物业发

展开支），并于简明综合损益表内列

作所得税开支。

香港利得税

截至2024年及2023年6月30日止六

个月，由于本集团于香港注册成立

的附属公司并无拥有须缴纳香港利

得税的应课税利润，故概无作出香

港利得税拨备。

海外企业所得税

截至2024年及2023年6月30日止六

个月，由于在开曼群岛及英属维尔

京群岛注册成立的公司无须缴纳任

何税项，故并无就该等公司确认税

项拨备。

9 INCOME TAX EXPENSES (CONTINUED)

LAT

PRC LAT is levied at progresive rates ranging from 30% to

60% (2023: 30% to 60%) on the apreciation of land value,

being the proceds from sales of properties les deductible

expenditures including lease charges for land use rights and

al property development expenditures, and is included in

the condensed consolidated statement of profit or los as

income tax expenses.

Hong Kong Profits Tax

No provision for Hong Kong Profits Tax was provided as the

Group’s subsidiary incorporated in Hong Kong did not have

asesable profit subject to Hong Kong Profits Tax for the

six months ended 30 June 2024 and 2023.

Overseas corporate income tax

No provision for taxation has ben recognised for

companies incorporated in the Cayman Islands and the

British Virgin Islands as they were not subject to any tax

during the six months ended 30 June 2024 and 2023.

2024
2024年
(Unaudited)
（未经审核）
(50,718)
1,200,000
(4.23)

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司52

10 每股（亏损）╱盈利

每股基本及摊薄（亏损）╱盈利乃按

截至2024年6月30日止六个月本公司

拥有人应占本集团（亏损）╱利润除

以已发行普通股加权平均数计算并

呈列如下：

由于截至2024年及2023年6月30日

止六个月概无已发行摊薄股份，因

此每股摊薄（亏损）╱盈利与每股基

本（亏损）╱盈利相同。

10 (LOS)/EARNINGS PER SHARE

Basic and diluted (los)/earnings per share is calculated by

dividing the Group’s (los)/profit atributable to owners of

the Company by the weighted average number of ordinary

shares in isue during the six months ended 30 June 2024

and presented as folows:

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

The Group’s (los)/profit

atributable to owners of the

Company for the purpose of

calculating basic and diluted

(los)/earnings per share

(RMB’000)

就计算每股基本及摊薄（亏损）╱盈利

而言的本公司拥有人应占本集团

（亏损）╱利润

（人民币千元）

60,763

Weighted average number of

ordinary shares in isue for

the purpose of calculating

basic and diluted (los)/

earnings per share (’000)

就计算每股基本及摊薄（亏损）╱盈利

而言的已发行普通股加权平均数

（千股）

1,200,000

Basic and diluted (los)/earnings

per share (expresed in RMB

cents)

每股基本及摊薄（亏损）╱盈利

（以人民币分列示）

5.06

Diluted (los)/earnings per share was equal to the basic

(los)/earnings per share as there were no dilutive shares in

isue during the six months ended 30 June 2024 and 2023.

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告53

11 股息

于截至2024年6月30日止六个月，概

无派付或建议派付股息（2023年：

无），自报告期末以来亦概无建议派

付任何股息（2023年：无）。

12 物业、厂房及设备

于截至2024年6月30日止六个月，本

集团收购了约人民币275,000元（2023

年：人民币2,828,000元）的物业、厂

房及设备。

于截至2024年6月30日止六个月，

本集团出售账面值约人民币3,000元

（2023年：人民币70,000元）的物业、

厂房及设备，且于截至2024年6月

30日止六个月内，并无收取任何销

售所得款项（2023年：人民币41,000

元）。出售物业、厂房及设备亏损

约人民币3,000元（2023年：人民币

29,000元）已于截至2024年6月30日

止六个月的损益中的其他亏损，净

额（附注6）项下获确认。

于2024年6月30日及2023年12月31

日，计入物业、厂房及设备的若干楼

宇已作为本集团银行借款的抵押品

被质押（附注17）。

11 DIVIDENDS

No dividend was paid or proposed during the six months

ended 30 June 2024 (2023: nil), nor has any dividend ben

proposed since the end of the reporting period (2023: nil).

12 PROPERTY, PLANT AND EQUIPMENT

During the six months ended 30 June 2024, the Group

acquired of property, plant and equipment of aproximately

RMB275,000 (2023: RMB2,828,000).

During the six months ended 30 June 2024, the Group

disposed of property, plant and equipment with carying

amount of aproximately RMB3,000 (2023: RMB70,000),

with no sales proceds (2023: RMB41,000) received during

the six months ended 30 June 2024. Los on disposal of

property, plant and equipment of aproximately RMB3,000

(2023: RMB29,000) has ben recognised during the six

months ended 30 June 2024 in profit or los under other

loses, net (note 6).

Certain buildings included in property, plant and equipment

as at 30 June 2024 and 31 December 2023 were pledged

as colaterals for the Group’s bank borowings (note 17).

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
119,600
25,488
(9,648)
135,440

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司54

13 投资物业

于2024年6月30日及2023年12月

31日，本集团若干投资物业已作为本

集团银行借款的抵押品被质押（附注

17）。

13 INVESTMENT PROPERTIES

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

As at 1 January于1月1日122,520

Transfer from properties held or under

development for sale

自持作出售或开发中

待售物业转入—

Fair value loses公平值亏损(1,480)

As at 30 June于6月30日121,040

As at 30 June 2024 and 31 December 2023, certain

investment properties of the Group were pledged as

colaterals for the Group’s bank borowings (note 17).

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
4,796,537
2,430,856
7,227,393
(270,934)
6,956,459

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告55

14 持作出售或开发中待售物业

持作出售或开发中待售物业之结余

如下：

于2024年6月30日及2023年12月

31日，本集团若干持作出售或开发中

待售物业已作为本集团银行借款（附注

17）及其他长期借款（附注18）的抵押

品被质押。

于2024年6月30日及2023年12月31日，

本集团若干持作出售或开发中待售

物业已作为第三方及一名关联方借款

的抵押品被质押（附注22(c)）。

14 PROPERTIES HELD OR UNDER

DEVELOPMENT FOR SALE

Balance of properties held or under development for sale is

as folows:

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Properties under development for sale开发中待售物业5,295,466

Properties held for sale持作出售物业2,439,482

7,734,948

Les: Provision for properties held or under

development for sale

减：持作出售或开发中待售物业的

拨备(213,263)

7,521,685

As at 30 June 2024 and 31 December 2023, certain

properties held or under development for sale of the Group

were pledged as colaterals for the Group’s bank borowings

(note 17) and other long-term borowings (note 18).

As at 30 June 2024 and 31 December 2023, certain

properties held or under development for sale of the Group

were pledged as colaterals for third parties and a related

party’s borowings (note 22(c).

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
20,269
15,477
16,453
52,199
112,044
53,140
41,506
84,845
63,506
2,189
13,750
11,567
382,547
(55,955)
326,592
378,791

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司56

15 其他应收款项和预付款项15 OTHER RECEIVABLES AND PREPAYMENTS

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Prepayments for construction costs建筑成本预付款项120,245

Prepaid tax and surcharges预付税项及附加费13,609

Value-aded-tax recoverable可收回增值税6,557

146,411

Tender and other deposits投标及其他按金111,188

Receivable from project service项目服务应收款项53,140

Amount due from a related party

(note 23(c)(i)

应收一名关联方款项

（附注23(c)(i)）40,503

Receivables from government related to

the cost of demolition and resetlement

activities

应收政府与拆迁和安置活动成本

有关的款项

102,864

Temporary funding receivables from third

parties

应收第三方临时资金

55,730

Consideration receivable from disposal

of a subsidiary

出售一间附属公司应收代价

2,189

Receivable from a contractor and suplier应收一名承建商及供应商款项114,610

Others其他10,105

Other receivables, gros其他应收款项，总额490,329

Les: alowance for impairment of other

receivables

减：其他应收款项的减值拨备

(54,279)

Other receivables, net其他应收款项，净额436,050

Total总额582,461

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告57

16 股本及股份溢价

(a) 法定股本

(b) 已发行及缴足普通股

16 SHARE CAPITAL AND SHARE PREMIUM

(a) Authorised share capital

Number of

ordinary

sharesAmount

普通股数目金额

HK$

港元

Ordinary shares @ HK$0.01 each每股0.01港元的普通股

As at 1 January 2023, 31 December

2023, 1 January 2024 and

30 June 2024 (unaudited)

于2023年1月1日、2023年12月

31日、2024年1月1日及2024

年6月30日（未经审核）2,400,000,00024,000,000

(b) Isued and fuly paid ordinary shares

Number of

ordinary

capital

premiumTotal

普通股数目股本股份溢价总计

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

Isued and fuly paid

ordinary shares @

HK$0.01 each

每股0.01港元的已发行

及缴足普通股

As at 1 January 2023,

31 December 2023,

1 January 2024 and

30 June 2024 (unaudited)

于2023年1月1日、2023

年12月31日、2024年1

月1日及2024年6月30日

（未经审核）1,200,000,00010,645299,188309,833

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
622,910
(316,990)
305,920
48,000
316,990
364,990
670,910

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司58

17 银行借款

附注：

于2024年6月30日及2023年12月31日，本

集团若干持作出售或开发中待售物业（附

注14）、投资物业（附注13）及物业、厂房

及设备（附注12）已被质押，作为本集团

银行借款的抵押品。

此外，于2024年6月30日及2023年12月31

日，本集团若干银行借款以本公司一间

附属公司的股权、第三方的物业及关联

方的物业作抵押，并由关联方提供担保

（附注23(b)(vi)）。

17 BANK BOROWINGS

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Long-term borowings长期借款

— Secured bank borowings (note)— 有抵押银行借款（附注）367,400

Les: Curent portion of long-term

secured bank borowings (note)

减：有抵押银行借款的

即期部分（附注）(134,900)

Total non-curent portion非即期部分总计232,500

Curent borowings流动借款

— Secured bank borowings (note)— 有抵押银行借款（附注）48,000

Ad: Curent portion of long-term

secured bank borowings

加：有抵押长期银行借款的

即期部分134,900

Total curent portion即期部分总计182,900

Total总计415,400

Note:

As at 30 June 2024 and 31 December 2023, certain properties

held or under development for sale (note 14), investment properties

(note 13) and property, plant and equipment (note 12) of the Group

are pledged as colaterals for the Group’s bank borowings.

In adition, as at 30 June 2024 and 31 December 2023, certain

bank borowings of the Group are pledged with equity interest in

a subsidiary of the Company, third parties’ property and related

parties’ property and guaranted by related parties (note 23(b)(vi).

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
364,990
202,500
103,420
670,910
(364,990)
305,920

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告59

17 银行借款（续）

应偿还银行借款的账面值（根据贷款协

议所载计划还款日期计算）：

17 BANK BOROWINGS (CONTINUED)

The carying amount of the bank borowings repayable (based on

scheduled repayment dates set out in the loan agrements):

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Within one year一年以内182,900

After one year but within two years一年之后但两年以内205,000

After two years but within five years两年之后但五年以内27,500

415,400

Amount shown under curent liabilities列作流动负债的款项(182,900)

Amount shown under non-curent liabilities列作非流动负债的款项232,500

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
22,537
266,260
—
132,256
421,053
(5,000)
(246,260)
—
(132,256)
(383,516)
37,537

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司60

18 其他长期借款18 OTHER LONG-TERM BOROWINGS

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Other long-term borowings其他长期借款

— Non-financial institutions, secured

(note (a)

— 非金融机构，有抵押

（附注(a)）22,537

— Non-financial institutions, unsecured

(note (a)

— 非金融机构，无抵押

（附注(a)）294,260

— Financial institution, secured

(note (b)

— 金融机构，有抵押

（附注(b)）90,000

— Loans from a non-controling

shareholder, unsecured (note (c)

— 来自非控股东的贷款，

无抵押（附注(c)）126,432

533,229

Les: Curent portion of other long-term

borowings

减：其他长期借款的即期部分

— Non-financial institutions, secured

(note (a)

— 非金融机构，有抵押

（附注(a)）(5,000)

— Non-financial institutions, unsecured

(note (a)

— 非金融机构，无抵押

（附注(a)）(274,260)

— Financial institution, secured

(note (b)

— 金融机构，有抵押

（附注(b)）(90,000)

— Loans from a non-controling

shareholder, unsecured (note (c)

— 来自非控股东的贷款，

无抵押（附注(c)）(126,432)

Amount due within 12 months or

contains repayment in demand clause

and shown under curent liabilities

在12个月内到期或包含按要求

偿还条款并在流动负债项下

呈列的款项(495,692)

Amount due after 12 months and shown

under non-curent liabilities

在12个月后到期并在非流动

负债项下呈列的款项37,537

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告61

18 其他长期借款（续）

本集团的其他长期借款由持作出售

或开发中待售物业（附注14）及本公

司一间附属公司的股权作为抵押，

并由关联方提供担保（附注23(b)

(vi)）。

附注：

(a) 该等结余主要指来自由中国地方政

府指定的非金融机构的借款。该等

非金融机构直接从银行获得资金，

以为多个市区重建计划项下的物

业发展项目提供资金。

(b) 于2023年12月31日的结余指无抵押

长期借款人民币90,000,000元，是

于截至2021年12月31日止年度从一

间小额贷款公司借取本金为人民币

160,000,000元的款项，订有分期

还款时间表。同时，根据贷款协

议，小额贷款公司有权要求本集团

即时偿还借款。

该等长期借款已于截至2024年6月

30日止六个月提早还款。

年12月31日来自非控股东的借款，

计划将于2024年12月之前偿还。该

结余为无抵押及计息。

18 OTHER LONG-TERM BOROWINGS

(CONTINUED)

The Group’s other long-term borowings are secured by

properties held or under development for sale (note 14)

and equity interest in a subsidiary of the Company and

guaranted by related parties (note 23(b)(vi).

Notes:

(a) The balances mainly represent the borowings from non-

financial institutions, which are designated by the local PRC

governments and those non-financial institutions obtained

funding directly from banks for the purpose of financing

properties development projects under various urban

redevelopment schemes.

(b) The balance as at 31 December 2023 represented

unsecured long-term borowings of RMB90,000,000

borowed from a micro-loan company with principal amount

of RMB160,000,000 borowed during the year ended 31

December 2021, with scheduled instalment repayment.

Whilst, pursuant to the loan agrements, the micro-loan

company has a right to request imediate repayment of the

borowings from the Group.

Such long-term borowings have ben early repaid during the

six months ended 30 June 2024.

shareholder as at 30 June 2024 and 31 December 2023, with

scheduled repayment before December 2024. The balance is

unsecured and interest bearing.

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
383,516
25,000
12,537
421,053
—
383,516
383,516
37,537

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司62

18 其他长期借款（续）

应偿还其他长期借款的账面值（根据

贷款协议所载计划还款日期计算）：

18 OTHER LONG-TERM BOROWINGS

(CONTINUED)

The carying amount of the other long-term borowings

repayable (based on scheduled repayment dates set out in

the loan agrements):

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Within one year一年内441,692

After one year but within two years一年后但于两年内61,000

After two years but within five years两年后但于五年内30,537

533,229

Carying amount of other long-term

borowings that are not repayable within

one year but contains a repayment on

demand clause

其他毋须在一年内偿还但包

含按要求偿还条款的长期

借款的账面值

90,000

Carying amount repayable within one year应于一年内偿还的账面值405,692

Amount shown under curent liabilities列作流动负债的款项495,692

Amount shown under non-curent liabilities列作非流动负债的款项37,537

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
1,320,784
54,041
136,182
41,733
25,389
50,360
18,056
17,382
2,303
26,915
1,693,145

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告63

19 贸易及其他应付款项19 TRADE AND OTHER PAYABLES

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Trade payables (note (a)贸易应付款项（附注(a)）1,490,485

Deposits received from customers

(note (b)

自客户收取的按金（附注(b)）

81,591

Value-aded-tax and other tax

payables

增值税及其他应付税项

205,803

Amounts due to non-controling

shareholders

应付非控股东金额

83,533

Temporary funding payables应付临时资金款项18,939

Interest payables应付利息57,172

Salaries payables应付薪金21,325

Amounts due to related parties

(note 23(c)(iv)

应付关联方款项（附注23(c)(iv)）

15,304

Other payables to related parties

(note 23(c)(i)

应付关联方其他款项

（附注23(c)(i)）958

Others其他32,375

2,007,485

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
924,984
191,287
102,832
101,681
1,320,784

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司64

19 贸易及其他应付款项

（续）

附注：

(a) 于2024年6月30日，贸易应付款项

包括应付关联方贸易应付款项约人

民币5,330,000元（2023年12月31日：

人民币1,834,000元）（附注23(c)(i)）。

(b) 该结余指购买开发中物业而向客户

收取的垫付款项，有关合同尚未订

立。一旦与客户签立了销售合同，

该结余便会获转拨至合同负债。

于2024年6月30日，按发票日期划分

的贸易应付款项的账龄分析如下：

19 TRADE AND OTHER PAYABLES

(CONTINUED)

Notes:

(a) Included in trade payables as at 30 June 2024 are

trade payables due to related parties of aproximately

RMB5,330,000 (31 December 2023: RMB1,834,000) (note

23(c)(i).

(b) The balance represents the advance payments received from

customers for purchase of properties under development,

contracts of which are yet to be entered. Such balance wil

be transfered into contract liabilities once the sales contracts

have ben signed with customers.

At 30 June 2024, the ageing analysis of trade payables,

based on invoice date, are as folows:

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Les than 1 year1年以内1,037,502

Betwen 1 and 2 years1至2年222,064

Betwen 2 and 3 years2至3年131,792

Over 3 years3年以上99,127

1,490,485

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
3,382,407

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
948,170
—
948,170

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告65

20 合同负债

合同负债主要为本集团就物业销售

而预先向客户收取的款项。本集团

一般于客户签订买卖合同时，按合

同总金额的若干百分比收取按金。

该等合同负债将于已落成物业的控

制权转移客户时确认为收益。

合同负债列作流动负债，原因是预

期将于本集团的正常营运周期内确

认为收益。

21 承担

于2024年6月30日已承担惟尚未产生

的资本开支如下：

20 CONTRACT LIABILITIES

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Contract liabilities合同负债3,956,814

The contract liabilities mainly represent the receipt

in advance from customers in respect of the sales of

properties. The Group normaly receives certain percentage

of the contract sum as deposits from customers when

they sign the sale and purchase agrement. Such contract

liabilities wil be utilised as revenue when control of the

completed property is transfered to the customer.

The contract liabilities are clasified under curent liabilities

as it is expected to be utilised in the normal operating cycle

of the busines.

21 COMITMENTS

Capital expenditure comited at 30 June 2024 but not yet

incured is as folows:

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Properties under development for sale开发中待售物业1,334,357

Land use rights土地使用权40,810

1,375,167

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
6,512,413
229,495
119,300
6,861,208

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司66

22 财务担保及或然负债

附注：

(a) 本集团已为本集团的若干购房者安

排银行融资，并就买家的还款责任

提供担保。该等担保将于(i)发出及

转让房地产权属证书；或(i)购房者

偿付按揭贷款（以较早者为准）时终

止。

根据担保条款，在该等购房者拖欠

按揭还款时，本集团须负责向银行

偿还违约购房者拖欠的按揭本金连

同应计利息，而本集团于完成相关

法律程序后有权接管相关物业的合

法业权及所有权。本集团的担保期

自向买方授出按揭日期起开始。本

公司董事认为购房者拖欠付款的可

能性极小，因此，按公平值计量的

财务担保并不重大。

22 FINANCIAL GUARANTES AND

CONTINGENT LIABILITIES

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Guarantes in respect of mortgage

facilities for certain purchasers of the

Group’s properties (note (a)

就本集团的若干购房者的按揭

融资作出的担保（附注(a)）

6,958,416

Guarantes in respect of the

shareholder’s loans of an asociate of

the Group (note (b)

就本集团联营公司股东

贷款作出的担保（附注(b)）

229,495

Pledges provided for borowings of

certain third parties (note (c)

就若干第三方借款提供的

质押（附注(c)）120,900

7,308,811

Notes:

(a) The Group has aranged bank financing for certain purchasers

of the Group’s properties and provided guarantes to

secure obligations of these purchasers for repayments.

Such guarantes wil be terminated upon the earlier of (i) the

isuance and transfer of the real estate ownership certificate;

or (i) the satisfaction of mortgage loans by the purchasers of

the properties.

Pursuant to the terms of the guarantes, upon default of

mortgage payments by these purchasers, the Group is

responsible to repay the outstanding mortgage principal

together with acrued interest owed by the defaulting

purchasers to the banks and the Group is entitled to take over

the legal title and posesion of the related properties after

the relevant legal procedures. The Group’s guarante period

starts from the date of grant of mortgage to the purchasers.

The directors of the Company consider that the likelihod

of default of payments by the purchasers is minimal and

therefore the financial guarante measured at fair value is

imaterial.

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告67

22 FINANCIAL GUARANTES AND

CONTINGENT LIABILITIES (CONTINUED)

Notes: (continued)

(b) In line with the diversified land acquisition strategies of

the Group, a subsidiary of the Group obtained 20% equity

interest in an asociate of the Group (the “Asociate”) which

hold a parcel of land for development through a biding

proces, and remaining 80% equity interest are held by

an independent third party (the “Investe”). Based on the

investment agrement entered into betwen the Asociate,

the subsidiary of the Group and the Investe, the Asociate

has to repay the shareholder’s loans provided by the Investe

within a specified timeframe after comencement of presale

activities. If the Asociate fails to return such shareholder’s

loans on time, the subsidiary of the Group is required to

provide funding to the Asociate for the repayment of the

shareholder’s loans. As at 30 June 2024, such shareholder’s

loans of the Asociate are aproximately RMB229,495,000 (31

December 2023: RMB229,495,000).

In adition, pursuant to the above-mentioned investment

agrement, the subsidiary of the Group also has to

compensate for al loses of the Investe if the property

project is delayed under certain conditions or that the

repayment of shareholder’s loans is delayed beyond certain

period stipulated in the investment agrement. The directors

of the Company consider that the risk of providing funding for

repayment of shareholder’s loans or any compensation los

is low as the development progres has ben continuously

comunicated and mutualy agred.

of properties held or under development for sale (note 14)

provided for the borowings of certain third parties as at 30

June 2024 and 31 December 2023.

22 财务担保及或然负债（续）

附注：（续）

(b) 本集团一间附属公司按照本集团的

多元化土地收购策略取得本集团一

间联营公司（「联营公司」）（其透过

竞投持有一幅待发展土地）20%的

股权，而余下80%股权则由一名独

立第三方（「投资对象」）持有。根据

联营公司、本集团有关附属公司与

投资对象之间订立的投资协议，联

营公司须于开展预售活动后的指定

期间内偿还投资对象所提供股东

贷款。倘联营公司无法按时偿还该

项股东贷款，则本集团有关附属公

司须向联营公司提供资金偿还该

项股东贷款。于2024年6月30日，

联营公司的该项股东贷款约为人

民币229,495,000元（2023年12月31

日：人民币229,495,000元）。

此外，根据上述投资协议，倘物业

项目在若干情况下延工，或股东贷

款的还款时间迟于投资协议订明

的若干期限，则本集团附属公司亦

须就投资对象的所有亏损作出补偿。

本公司董事认为，针对开发进度一

直有进行沟通及互相同意，因此为

偿还股东贷款或任何补偿亏损而

提供资金的风险较低。

2023年12月31日就若干第三方借款

提供的持作出售或开发中待售物业

质押（附注14）的最大风险。

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司68

23 RELATED-PARTY TRANSACTIONS

(a) Name and relationship with related parties

Parties are considered to be related if one party has the

ability, directly or indirectly, to control the other party

or exercise significant influence over the other party

in making financial and operation decisions. Parties

are also considered to be related if they are subject

to comon control. Members of key management

and their close family member of the Group are also

considered as related parties.

NameRelationship with the Group

姓名╱名称与本集团的关系

Mr. LiControling shareholder and director of the Company

李先生本公司的控股东及董事

Mr. Li Dongfa (李东法)Member of Mr. Li’s family

李东法先生李先生的家族成员

Ms. Li Man (李曼)Member of Mr. Li’s family

李曼女士李先生的家族成员

Ms. Lin Wei (林媙)Member of Mr. Li’s family

林媙女士李先生的家族成员

Mr. Wang Zhenfeng (王振峰)Director of the Company

王振峰先生本公司董事

Ms. Qi Chunfeng (齐春风)Director of the Company

齐春风女士本公司董事

Mr. Li Shixun (李世勋)Key management of the Company

李世勋先生本公司主要管理层人员

Ever Enrichment Enterprise Company Limited

(“Ever Enrichment”)

Shareholder of the Company

恒润企业有限公司（「恒润」）本公司股东

Ever EnhancementImediate holding company of the Company

恒升本公司的直接控股公司

Xuchang Hengda Property Management

Company Limited* (许昌恒达物业管理有

限公司) (“Hengda Property Management”)

(Note)

Controled by Mr. Li

许昌恒达物业管理有限公司（「恒达物业管理」）

（附注）

由李先生控制

23 关联方交易

(a) 名称及与关联方的关系

若一方有能力直接或间接控制

另一方，或在作出财务及经营

决策时能对另一方产生重大影

响力，即被视为关联方。倘若

各方受共同控制，则亦被视为

相互关联。本集团主要管理层

成员及彼等近亲亦被视作关联

方。

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告69

NameRelationship with the Group

姓名╱名称与本集团的关系

Xuchang City Second Construction (Group)

Co., Ltd.* (许昌市第二建筑(集团)有限公司)

(“Xuchang Erjian”)

Controled by Mr. Li Dongfa

许昌市第二建筑(集团) 有限公司（「许昌二建」）由李东法先生控制

Yuzhou Hengda Property Management Co.,

Ltd.* (禹州市恒达物业管理有限公司)

(“Yuzhou Property Management”)

Controled by Mr. Li

禹州市恒达物业管理有限公司（「禹州物业管理」）由李先生控制

Xuchang Hengzhu Property Development Co.,

Ltd.* （许昌恒筑房地产开发有限公司）

(“Xuchang Hengzhu”)

Asociate of the Group

许昌恒筑房地产开发有限公司（「许昌恒筑」）本集团联营公司

Luohe Huatai Real Estate Group Construction

Co., Ltd.* (漯河华泰置业集团建筑有限公司)

(“Luohe Huatai Construction”)

Non-controling shareholder of subsidiary of the

Company

漯河华泰置业集团建筑有限公司

（「漯河华泰建筑」）

本公司附属公司之非控股东

* The English name is for identification purpose only

23 RELATED-PARTY TRANSACTIONS

(CONTINUED)

(a) Name and relationship with related parties

(continued)

23 关联方交易（续）

(a) 名称及与关联方的关系（续）

* 英文名称仅供识别

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
1,003

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
—

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司70

23 关联方交易（续）

(b) 关联方交易

除本未经审核简明综合中期财

务资料其他部分所披露的关联

方交易之外，本集团与其关联

方进行的重大交易概要如下：

(i) 向一名关联方提供临时

资金

(i) 向一名关联方偿还临时

资金

23 RELATED-PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties

In adition to those related party transactions disclosed

elsewhere in this unaudited condensed consolidated

interim financial information, the folowing is a sumary

of the significant transactions caried out betwen the

Group and its related parties:

(i) Provision of temporary funding to a related

party

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Xuchang Hengzhu许昌恒筑3,782

(i) Repayment of temporary funding to a

related party

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Xuchang Hengzhu许昌恒筑3,360

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
2,078

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
—

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告71

23 关联方交易（续）

(b) 关联方交易（续）

(i) 关联方提供的临时资金

(iv) 向关联方偿还临时资金

23 RELATED-PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties (continued)

(i) Temporary funding received from a related

party

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Ever Enhancement恒升2,556

(iv) Repayment of temporary funding to a

related party

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Ever Enhancement恒升283

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
9,268
5,590
14,858

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司72

23 关联方交易（续）

(b) 关联方交易（续）

(v) 关联方提供的服务

上列交易构成本集团于上

市规则第14A章项下的关

连交易，并按相关方互相

协定的条款订立。

23 RELATED-PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties (continued)

(v) Services provided by related parties

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Civil enginering and construction

services provided by Luohe

Huatai Construction

漯河华泰建筑提供的土木

工程及建筑服务

—

Property management services

provided by Hengda Property

Management

恒达物业管理提供的物业

管理服务

12,289

The above transactions constituted conected

transactions of the Group under Chapter 14A of

the Listing Rules, and were entered into at terms

mutualy agred by respective parties.

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
488,630
—
—
—
488,630

2024
2024年
(Unaudited)
（未经审核）
RMB’000
人民币千元
1,832
90
1,922

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告73

23 关联方交易（续）

(b) 关联方交易（续）

(vi) 关联方就本集团获授银

行借款及其他长期借款

提供的担保

(vi) 主要管理人员薪酬

主要管理人员包括本公司

执行董事及本集团高级管

理人员。就雇员服务已付

或应付主要管理人员的酬

金列示如下：

23 RELATED-PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties (continued)

(vi) Guarantes provided by related parties

for bank borowings and other long-term

borowings of the Group

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Mr. Li and Ms. Lin Wei李先生及林媙女士

414,420

Mr. Li Shixun, Mr. Wang Zhenfeng

and Ms. Qi Chunfeng

李世勋先生、王振峰先生

及齐春风女士30,000

Mr. Li and Ms. Li Man李先生及李曼女士

3,000

Ms. Li Man李曼女士

3,000

450,420

(vi) Key management compensation

Key management includes executive directors of

the Company and senior management staf of

the Group. The compensation paid or payable to

key management for employe services is shown

below:

Six months ended 30 June

截至6月30日止六个月

2023年

(Unaudited)

（未经审核）

RMB’000

人民币千元

Salaries, alowances and other

benefits

薪金、津贴及其他福利

2,002

Contributions to retirement benefit

schemes

向退休福利计划供款

2,144

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
41,506

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
1,799
504
2,303

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司74

23 RELATED-PARTY TRANSACTIONS

(CONTINUED)

In adition to those related party balances disclosed

elsewhere in this unaudited condensed consolidated

interim financial information, the Group has the

folowing balances with related parties:

(i) Amount due from a related party

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Xuchang Hengzhu许昌恒筑40,503

(i) Other payables due to related parties

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Hengda Property Management恒达物业管理958

Yuzhou Property Management禹州物业管理—

Hengda Property Management恒达物业管理958

23 关联方交易（续）

除本未经审核简明综合中期财

务资料其他部分所披露的关联

方结余之外，本集团拥有以下

关联方结余：

(i) 应收一名关联方款项

(i) 应付关联方其他款项

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
3,913
1,417
5,330

As at 30 June 2024
于2024年 6月30日
(Unaudited)
（未经审核）
RMB’000
人民币千元
1,814
11,224
4,341
3
17,382

Notes to the Unaudited Condensed Consolidated Interim Financial Information

未经审核简明综合中期财务资料附注

For the six months ended 30 June 2024

截至2024年6月30日止六个月

2024 Interim Report

二零二四年中期报告75

23 关联方交易（续）

(i) 应付关联方的贸易应付

款项

(iv) 应付关联方款项

23 RELATED-PARTY TRANSACTIONS

(CONTINUED)

(i) Trade payables due to related parties

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Luohe Huatai Construction漯河华泰建筑220

Xuchang Erjian许昌二建1,614

1,834

(iv) Amounts due to related parties

As at

31 December

于2023年

12月31日

(Audited)

（经审核）

RMB’000

人民币千元

Mr. Li李先生1,814

Ever Enhancement恒升9,146

Ever Enrichment恒润4,341

Xuchang Hengzhu许昌恒筑3

15,304

Glosary

词汇

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司76

BoardBoard of directors of the Company

董事会本公司的董事会

Director(s)Directors of the Ever Reach Group (Holdings) Company Limited

董事恒达集团（控股）有限公司之董事

GroupEver Reach and its subsidiaries

本集团恒达控股及其附属公司

HK$/HKDHong Kong dolar, the lawful curency of Hong Kong

港元港元，香港法定货币

IPOInitial public ofering of Ever Reach

首次公开发售恒达控股首次公开发售

Listing RulesRules Governing the Listing of Securities on the Stock Exchange

上市规则联交所证券上市规则

Model CodeModel Code contained in Apendix C3 to the Rules Governing the Listing

of Securities on The Stock Exchange of Hong Kong Limited

标准守则香港联合交易所有限公司证券上市规则附录C3内的标准守则

PRCPeople’s Republic of China, and for the purpose of this interim report and

except where the context requires otherwise, references to PRC do not

include Taiwan, the Hong Kong Special Administration Region, the Macao

Special Administration Region, of the People’s Republic of China

中国中华人民共和国，及就本中期报告而言，除非文义另有所指，否则对中

国之提述并不包括台湾、香港特别行政区及中华人民共和国澳门特别行

政区

RMBRenminbi, the lawful curency of the PRC

人民币人民币，中国法定货币

SFOSecurities and Futures Ordinance (Chapter 571, Laws of Hong Kong)

证券及期货条例证券及期货条例（香港法例第571章）

Stock ExchangeThe Stock Exchange of Hong Kong Limited

联交所香港联合交易所有限公司

The CompanyEver Reach Group (Holdings) Company Limited

本公司恒达集团（控股）有限公司

INTERIM REPORT

中期报告

(Incorporated in the Cayman Islands with limited liability)

( 于开曼群岛注册成立的有限公司)

Stock code : 3616 股份代号: 3616

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中期报告

Stock code : 3616 股份代号: 3616

CONTENTS

目录

Corporate Information

公司资料

Corporate Information

公司资料

Corporate Information

公司资料

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

2024. This included aproximately 94,100 sq.m. delivered by

Management Discusion and Analysis

管理层讨论与分析

Contracted sales atributable to:以下各项应占合同销售额：

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Key financial ratios:

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Other Information

其他资料

Other Information

其他资料

Other Information

其他资料

Other Information

其他资料

2024. No share option has ben granted, exercised, canceled or

Other Information

其他资料

Notes:

1. The leter “L” denotes to the person with long position in the

2. These shares were legaly and beneficialy held by Ever

2024. Ever Enhancement Enterprise Company Limited is a

3. As at 30 June 2024, these shares were legaly and beneficialy

Other Information

其他资料

Other Information

其他资料

Notes:

1. The leter “L” denotes to the person/entity with long position in the

2. As at 30 June 2024, Ever Enhancement Enterprise Company

3. Ms. LIN Wei is the spouse of Mr. LI Xiaobing. Given that Mr. LI

Other Information

其他资料

Unaudited Condensed Consolidated Statement of Profit or Los

未经审核简明综合损益表

Unaudited Condensed Consolidated Statement of Profit or Los

未经审核简明综合损益表

Unaudited Condensed Consolidated Statement of Comprehensive Income

未经审核简明综合全面收益表

Unaudited Condensed Consolidated Statement of Financial Position