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DIT Group Limited Interim / Quarterly Report 2022

Aug 26, 2022

49427_rns_2022-08-26_74975ffc-3cf8-40d8-8f52-e01916bff62c.pdf

Interim / Quarterly Report

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

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DIT GROUP LIMITED 築友智造科技集團有限公司

(Incorporated in Bermuda with limited liability)

(Stock Code: 726)

INTERIM RESULTS FOR THE SIX MONTHS ENDED 30 JUNE 2022

FINANCIAL SUMMARY

Six months ended 30 June Six months ended 30 June Changes
2022 2021
HK$’000 HK$’000
Revenue 825,926 593,811 +39.1%
Gross profit 198,224 169,861 +16.7%
Gross profit margin 24.0% 28.6% -4.6*
Profit attributable to owners of the Company 20,969 26,288 -20.2%
Basic and diluted earnings per share (HK$ cents) 0.68 0.94 -27.7%

Note: * Change in percentage point

During the Reporting Period, the Group’s sales revenue increased by approximately 39.1% yearon-year to approximately HK$826 million, of which the sales revenue of prefabricated construction units was approximately HK$586 million, a year-on-year increase of approximately 31.6%, and the revenue from the new business line of decoration and landscaping services was approximately HK$154 million.

For the six months ended 30 June 2022, the gross profit was approximately HK$198 million, representing an increase of about 16.7% as compared with the same period last year.

The board (the “ Board ”) of directors (the “ Directors ”) of DIT Group Limited (the “ Company ”) announces the unaudited condensed consolidated results of the Company and its subsidiaries (the “ Group ”) for the six months ended 30 June 2022 (the “ Reporting Period ”) with comparative figures for the corresponding period of 2021 as follows:

– 1 –

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

FOR THE SIX MONTHS ENDED 30 JUNE 2022

Notes
Revenue
4
Cost of sales
7
Gross profit
Government grants
Other income
5
Other gains — net
6
Selling and distribution expenses
7
Administrative expenses
7
Share of (losses)/gains of associates
Net impairment losses on financial assets
Operating profit
Finance costs
Profit before income tax
Income tax expenses
8
Profit for the period
Profit for the period, attributable to
— Owners of the Company
— Non-controlling interests
Earnings per share attributable to owners
of the Company
(expressed in HK$ cents per share)
— Basic and diluted
10
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
825,926
593,811
(627,702)
(423,950)
198,224
169,861
10,350
15,322
9,161
7,617
643
1,240
(43,805)
(30,695)
(95,268)
(90,062)
(8,809)
2,067
(7,292)
(4,859)
63,204
70,491
(32,124)
(23,740)
31,080
46,751
(10,896)
(16,546)
20,184
30,205
20,969
26,288
(785)
3,917
20,184
30,205
0.68
0.94

– 2 –

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (Continued)

FOR THE SIX MONTHS ENDED 30 JUNE 2022

Profit for the period
Other comprehensive (loss)/income,which may be
reclassified subsequently to profit or loss
— Currency translation differences
Other comprehensive (loss)/income for the period,
net of tax
Total comprehensive (loss)/income for the period
Total comprehensive (loss)/income for the period,
attributable to
— Owners of the Company
— Non-controlling interests
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
20,184
30,205
(139,913)
31,532
(139,913)
31,532
(119,729)
61,737
(118,968)
57,866
(761)
3,871
(119,729)
61,737
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
20,184
30,205
(139,913)
31,532
(139,913)
31,532
(119,729)
61,737
(118,968)
57,866
(761)
3,871
(119,729)
61,737
31,532
31,532
61,737
57,866
3,871
61,737

– 3 –

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2022

Note
ASSETS
Non-current assets
Property, plant and equipment
Right-of-use assets
Investment properties
Intangible assets
Deferred income tax assets
Investments in associates
Financial assets at fair value through profit or loss
Current assets
Inventories
Trade and other receivables and prepayments
11
Financial assets at fair value through profit or loss
Cash and cash equivalents
Restricted cash
Total assets
EQUITY
Equity attributable to owners of the Company
Share capital (nominal value)
Reserves
Non-controlling interests
Total equity
30 June
2022
HK$’000
(unaudited)
3,067,008
1,051,775
17,497
4,085
52,377
227,054
49,717
4,469,513
166,478
2,287,099

144,070
157,128
2,754,775
7,224,288
1,240,960
1,278,679
2,519,639
693,957
3,213,596
31 December
2021
HK$’000
(audited)
2,951,508
1,119,436
18,591
4,346
61,745
241,514
52,003
4,449,143
211,424
2,238,936
12,231
461,351
187,717
3,111,659
7,560,802
1,240,960
1,425,619
2,666,579
694,718
3,361,297

– 4 –

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION (Continued) AS AT 30 JUNE 2022

Notes
LIABILITIES
Non-current liabilities
Amount due to a related party
Deferred income
Deferred income tax liabilities
Lease liabilities
Borrowings
13
Current liabilities
Trade and other payables
12
Contract liabilities
Current income tax liabilities
Lease liabilities
Borrowings
13
Total liabilities
Total equity and liabilities
30 June
2022
HK$’000
(unaudited)
81,438
1,631
17,495
99,301
1,071,479
1,271,344
1,842,792
67,406
38,676
12,535
777,939
2,739,348
4,010,692
7,224,288
31 December
2021
HK$’000
(audited)

2,672
14,323
105,472
1,341,120
1,463,587
1,772,008
60,890
51,113
13,749
838,158
2,735,918
4,199,505
7,560,802

– 5 –

NOTES:

1. BASIS OF PREPARATION

The condensed consolidated interim financial statements of the Group for the six months ended 30 June 2022 have been prepared under the historical cost convention, as modified by the revaluation of certain financial assets and investment properties, which are carried at fair value, and in accordance with Hong Kong Accounting Standard (“HKAS”) 34 “Interim Financial Reporting”, issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”).

The condensed consolidated interim financial statements should be read in conjunction with the consolidated financial statements of the Group for the year ended 31 December 2021, which have been prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the HKICPA.

2. SIGNIFICANT ACCOUNTING POLICIES

The accounting policies applied in the preparation of the unaudited condensed consolidated financial statements are consistent with those of the annual consolidated financial statements of the Company for the year ended 31 December 2021, as described in those annual financial statements, except for estimation of income tax for the interim periods using the tax rate that would be applicable to expected total annual earnings, and the adoption of the new and amended standards of HKFRSs effective for the financial year ending 31 December 2022, which did not have any significant impact on the Group’s financial statements and did not require retrospective adjustments.

There are no standards, amendments and interpretations to existing standards that are not effective and would be expected to result in any significant impact on the Group’s financial positions and results of operations.

3. SEGMENT INFORMATION

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Board of Directors of the Company that makes strategic decisions.

The Group is managed centrally and the Directors are of the view that the whole Group is one single business segment and hence no segment information is presented.

– 6 –

4. REVENUE

Revenue from sales of prefabricated construction units
Revenue from decoration and landscaping services
Revenue from granting licenses
Revenue from consulting services
Revenue from sales of prefabricated construction equipments
Rental income
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
585,578
444,917
154,061
63,721
41,911
53,403
24,341
17,720
10,325
3,280
9,710
10,770
825,926
593,811
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
585,578
444,917
154,061
63,721
41,911
53,403
24,341
17,720
10,325
3,280
9,710
10,770
825,926
593,811
593,811

5. OTHER INCOME

Financing component from a related party
Interest income on bank deposits
Dividends
Others
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
6,461
4,313
1,706
2,988
577

417
316
9,161
7,617
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
6,461
4,313
1,706
2,988
577

417
316
9,161
7,617
7,617

6. OTHER GAINS — NET

Net exchange gain/(losses)
Gains on disposal of equipments
Others
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
205
(142
45
2,068
393
(686
643
1,240
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
205
(142
45
2,068
393
(686
643
1,240
1,240

– 7 –

7. EXPENSES BY NATURE

Expenses included in cost of sales, selling and distribution expenses and administrative expenses are analysed as follows:

Raw materials and consumables used
Changes in inventories of finished goods, goods in transit and
work in progress
Employee benefits expenses
Labour outsourcing
Subcontracting charges in relation to decoration and landscaping services
Depreciation
Amortisation of right-of-use assets
Transportation
Land use tax and value-added tax surcharges
Legal and professional fees
Entertainment and travelling expenses
Repairs and maintenance
Office expenses
Provision for inventories impairment
Others
Total of cost of sales, selling and distribution expenses and
administrative expenses
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
334,193
277,111
11,928
(54,936)
122,166
120,993
33,895
27,093
103,614
49,902
67,971
46,249
14,892
16,008
34,475
23,443
11,964
10,900
9,411
4,260
3,520
2,892
2,185
916
599
316
65
3,632
15,897
15,928
766,775
544,707

8. INCOME TAX EXPENSES

Hong Kong profits tax has not been provided for as the Group has no estimated assessable profits in Hong Kong for the six months ended 30 June 2022 (six months ended 30 June 2021: Nil). Taxation on PRC profits is recognised based on management’s estimate of the weighted average annual income tax rate expected for the full financial year.

Under the Corporate Income Tax (the “ CIT ”) Law of the PRC, the CIT rate applicable to the Group’s subsidiaries established in mainland China is 25%, while certain subsidiaries are applicable to the preferential tax rate of 15%.

– 8 –

Current income tax — PRC corporate income tax
Deferred income tax
Total income tax expenses for the period
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
6,914
24,843
3,982
(8,297)
10,896
16,546
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
6,914
24,843
3,982
(8,297)
10,896
16,546
16,546

9. DIVIDEND

The Board of Directors did not recommend any payment of dividend in respect of the six months ended 30 June 2022 (six months ended 30 June 2021: Nil).

10. EARNINGS PER SHARE

(a) Basic

Basic earnings per share for the period is calculated by dividing the consolidated profit of the Group attributable to owners of the Company by the weighted average number of ordinary shares in issue during the period.

Six months ended 30 June
2022 2021
(unaudited) (unaudited)
Consolidated profit attributable to owners of the Company
(HK$’000) 20,969 26,288
Weighted average number of ordinary shares in issue_(’000)_ 3,102,401 2,802,401
Basic earnings per share_(HK cents)_ 0.68 0.94

– 9 –

(b) Diluted

Diluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares. For the six months ended 30 June 2022 and 2021, the calculation of diluted earnings per share excluded the share options granted to directors, senior management and other employees on 30 November 2020, as their inclusion would have been antidilutive. Therefore, diluted earnings per share for the six months ended 30 June 2022 and 2021 is equal to basic earnings per share.

11. TRADE AND OTHER RECEIVABLES AND PREPAYMENTS

Trade receivables — third parties
Trade receivables — related parties
Amounts due from related parties
Prepayments
Value-added tax recoverable
Land auction deposits
Deposits
Notes receivable
Receivables relating to disposal of subsidiaries
Government grants receivable
Others
Less: Provision for impairment of trade receivables and
other receivables
As at
30 June
2022
HK$’000
(unaudited)
1,337,152
807,277
47,036
30,670
20,257
19,129
18,289
14,572
1,980
292
57,046
2,353,700
(66,601)
2,287,099
As at
31 December
2021
HK$’000
(audited)
1,217,674
795,443
39,638
22,569
119,873
20,008
17,292
31,118
2,071
2,630
34,700
2,303,016
(64,080)
2,238,936

– 10 –

The ageing analysis of trade receivables as at 30 June 2022 and 31 December 2021 based on the invoice issue date or demand note were as follows:

Less than 1 year
1 to 2 years
Over 2 years
As at
30 June
2022
HK$’000
(unaudited)
2,033,099
97,945
13,385
2,144,429
As at
31 December
2021
HK$’000
(audited)
1,912,328
74,610
26,179
2,013,117

The maximum exposure to credit risk as at 30 June 2022 and 31 December 2021 is the carrying value of each class of receivables mentioned above.

As at 30 June 2022 and 31 December 2021, the fair values of trade and other receivables approximate their carrying amounts.

The carrying amounts of the Group’s trade and other receivables and prepayments are denominated in the following currencies:

HK dollar
Renminbi
As at
30 June
2022
HK$’000
(unaudited)
13,476
2,273,623
2,287,099
As at
31 December
2021
HK$’000
(audited)
10,907
2,228,029
2,238,936

The creation of provision for impairment of receivables has been included in “Net impairment losses on financial assets” in the condensed consolidated statement of profit or loss and other comprehensive income.

– 11 –

12. TRADE AND OTHER PAYABLES

Trade payables — third parties
Trade payables — related parties
Accrued payable for property, plant and equipment construction
— third parties
Accrued payable for property, plant and equipment construction
— related parties
Notes payable
Amounts due to related parties
Accrued tax payable
Accrued payroll
Deposits
Provision for onerous contract
Interest payable
Others
As at
30 June
2022
HK$’000
(unaudited)
1,154,907
16,099
64,991
71,894
54,922
338,196
80,927
10,151
9,293
2,216
123
39,073
1,842,792
As at
31 December
2021
HK$’000
(audited)
1,223,820
10,015
68,338
64,786
58,977
205,769
62,399
11,493
15,989
2,318
256
47,848
1,772,008

The ageing analysis of trade payables as at 30 June 2022 and 31 December 2021 based on the invoice issue date or demand note were as follows:

Less than 1 year
Over 1 year
As at
30 June
2022
HK$’000
(unaudited)
1,059,920
111,086
1,171,006
As at
31 December
2021
HK$’000
(audited)
1,182,500
51,335
1,233,835

As at 30 June 2022 and 31 December 2021, the fair values of trade and other payables approximate their carrying amounts.

The carrying amounts of the Group’s trade and other payables are primarily denominated in Renminbi.

– 12 –

13. BORROWINGS

Non-current, secured
— Bank borrowings
— Other financial institution borrowings
Non-current, unsecured
— Bank borrowings
Less: Current portion of non-current borrowings
Non-current, total
Current, secured
— Bank borrowings
— Other financial institution borrowings
Current, unsecured
— Bank borrowings
Current portion of non-current borrowings
Current, total
Notes:
As at
30 June
2022
HK$’000
(unaudited)
1,535,772

49,697
1,585,469
(513,990)
1,071,479
106,538
4,093
153,318
263,949
513,990
777,939
As at
31 December
2021
HK$’000
(audited)
1,672,723
18,366
64,212
1,755,301
(414,181)
1,341,120
174,902

249,075
423,977
414,181
838,158
  • (a) These borrowings of the Group are secured by property, plant and equipment, right-of-use assets and restricted cash deposit of the Group and/or guaranteed by subsidiaries of the Company or related parties.

  • (b) The borrowings are all denominated in RMB and their fair values approximate their carrying amounts.

– 13 –

MANAGEMENT DISCUSSION AND ANALYSIS

BUSINESS REVIEW

In the first half of 2022, affected by the new wave of global pandemic caused by the novel coronavirus variants, coupled with the continued domestic and overseas debt and liquidity problems in the real estate industry, China’s national economic and social uncertainty have increased. However, under the orderly and appropriate prevention and control of the pandemic, the economic operation has been stable with progress. At the same time, China adhered to the general principle that “houses are for living in, not speculation”, promoted the construction of affordable housing, and consolidated the prominent position of the construction industry as the pillar industry in the national economy. Benefiting from China’s increased efforts to achieve high-quality development of the construction industry, the promotion of goals of carbon peaking and carbon neutrality, and the intensive implementation of prefabricated construction industry policies in various provinces and cities, the market demand has further increased. Based on the Group’s well-established whole industry chain business model and scientific research advantages, we optimized and upgraded the production capacity of precast concrete (“ PC ”) components. In the first half of 2022, the Group’s business scale grew steadily, and business and operational efficiency continued to improve. As of 30 June 2022, the Group recorded sales revenue of approximately HK$825.9 million, a year-on-year increase of approximately 39.1%. Its gross margin was approximately HK$198.2 million, a year-on-year increase of approximately 16.7%.

I. Perfect business layout of the whole industry chain, and steady growth of core business

During the Reporting Period, the Group continued to develop prefabricated building, and actively expanded the smart landscaping and smart decoration business, forming a business layout of the whole industry chain, and driving the steady growth of the business. In addition, the Group continued to deepen its PC business layout and strengthened its regional layout in the Yangtze River Delta and the Greater Bay Area, among which the Group’s market share in the Greater Bay Area continued to be industryleading, providing a solid foundation for business orders. In the first half of 2022, contract sales of prefabricated components were approximately RMB1.6 billion; annual output of prefabricated components business reached 184,200 cubic meters, a year-onyear increase of approximately 19.14%. As of 30 June 2022, The Group had a total of 21 self-run smart PC factories and 1 Prefabricated Decoration Industrial Park nationwide. During the Reporting Period, new factories in Ruyang, Queshan and Jiangxia were in operation, which further improved the Group’s production capacity across China.

– 14 –

The Group has been committed to the pursuit of high-quality component products and continued to provide overall solution services for smart buildings. It has won many awards and recognitions, setting a new benchmark for the development of the prefabricated building industry. In the first half of 2022, Huizhou factory obtained the “Quality Scheme for the Production and Supply of Concrete” certification issued by the Hong Kong Quality Assurance Agency. Its component products can be directly supplied to construction projects in Hong Kong, which fully reflects the Group’s competitive advantage in product quality. As a technologically innovative enterprise in the construction industry, the Group’s Decoration Industrial Park has given full play to the development potential of industrialization and intelligence, and has been awarded as “2022 Demonstration Enterprise of Henan Province in Energy and Carbon Management” and “2022 Henan Province Smart Workshop”, its “Replacing People with Machines” demonstration application project also won the special highest award of RMB 5 million; Foshan factory and Zhoukou factory were rated as “SME of Specialty, Refinement, Uniqueness and Novelty”, highlighting the Group’s independent innovation capability and core competitiveness. In addition, the pandemic situation in Henan Province was severe in early April. During the Reporting Period, the Group’s Special Project Department No. 1 actively assumed social responsibilities and responded to the construction of the makeshift hospital in Shangqiu City, which was praised by the government.

II. Official launch of strategic cooperation with Glodon to accelerate digital transformation of buildings

In line with China’s “14th Five-Year Plan for the Development of the Digital Economy” and the “Dual Carbon” goals of “carbon peaking” and “carbon neutrality”, the digitalization of the construction industry has become an indispensable part of the industry development. To realize the digital and intelligent transformation and upgrading of the whole industry chain of the construction industry, the Company signed an equity subscription agreement with Glodon (Hong Kong) Software Limited, a wholly-owned subsidiary of Glodon Company Limited (“ Glodon ”), the largest engineering cost software company in China, in August 2021, and completed the closing at the end of November 2021. Glodon then was introduced as the second largest shareholder of the Company, by subscribing for approximately 9.67% of the Company’s enlarged issued share capital for an amount of HK$288 million, among which, HK$90 million was earmarked for digitalization and software development related to the construction industry, and other funds were mainly used for the operation of directly-operated factories under the Group and working capital.

– 15 –

In the first half of 2022, based on the SaaS prefabricated construction industry Internet platform, and centred on the integrated development of “digitalization + industrialization”, the Group and Glodon officially launched strategic cooperation of operations. The Group used its own industrialized technology system, combined with Glodon’s digital construction solutions, to create a vertical integration platform for the industry, jointly developed with Glodon the project management system (PMS) for prefabricated building construction sites, and applied in the Engineering, Manufacture, Procurement, and Construction (EMPC) general contracting project. In terms of project cost, the Group leveraged on Glodon’s traditional advantages to effectively improve the Group’s Quick Quotation System (QQS) for prefabricated buildings, formed market linkages and jointly conducted market expansion with Glodon, marking a new milestone in the Group’s digital transformation.

III. Focusing on scientific research, highlighting the advantages of digital intelligence

The Group is committed to becoming a leading smart building overall solution service provider, adhering to the development strategy of “technology leading”, and leveraging its own advantages with a leading core technology system, mastering the core technologies of digital intelligence such as Building Information Modeling (“ BIM ”), Internet of Things, big data, and artificial intelligence in the field of smart buildings. At the same time, the Group actively realizes the strategic goal of “home intelligence”, strives to expand the technological innovation of the whole industry chain such as smart housing, creates an innovative synergy model of the whole industry chain, and promotes the digital and intelligent development of the prefabricated construction industry. In the first half of 2022, the Group added four self-developed prefabricated technology patents. As of 30 June 2022, the Group’s total number of patents reached 1,912, continuing to rank the first in the industry.

In terms of research and development (“ R&D ”), the Group has continuously focused on scientific research and innovation, and has made intensive efforts in R&D and smart construction to promote prefabricated building technologies that reduce carbon emissions from construction activities. In the first half of 2022, the Group released the “CCRE Residential Green Technology Application Guidelines 1.0” through the integrated application research of more than 40 green and low-carbon technologies in the whole life cycle of building product design, manufacturing, construction and operation and maintenance, promoted the upgrade of low-carbon green building products, maximized resource utilization efficiency, protected the environment and reduced pollution, effectively controlled the carbon emissions of the construction industry, and helped China to achieve the “dual carbon” goals. In addition, in terms of smart construction, the Group independently developed “digitalization of engineering project management”. From project initiation to delivery, the entire process adopted digital and intelligent management, forming a digitally-intelligent closed-loop management model for “online construction standards, automated progress management, visualization of construction quality, and remote monitoring and management” of special projects.

– 16 –

BUSINESS OUTLOOK

  • I. China’s dual-carbon policy drives accelerated growth of the prefabricated building industry

With the strategic goals of “carbon peaking” and “carbon neutrality”, and the fact that carbon emission of the construction industry accounts for more than half of China’s carbon emission, the prefabricated building industry is regarded as an important solution for energy conservation and carbon reduction in the construction industry which can help achieving the “dual carbon” goals. The comprehensive advantages in green environmental protection will be further highlighted below.

In 2021, the area of newly constructed prefabricated buildings nationwide increased by 18% compared with 2020 to 740 million square meters, accounting for 24.5% of the newly constructed building area. To accelerate the realization of the “dual carbon” goals and promote the transformation and upgrading of the construction industry, the industry has issued a total of more than 1,500 policies in the past six years, building a complete industry policy system. In March 2022, the Ministry of Housing and Urban-Rural Development issued the “14th Five-Year Plan for Building Energy Efficiency and Green Building Development”, which requires that by 2025, all new urban buildings will be fully constructed as green buildings, and prefabricated buildings will account for 30% of the new urban buildings that year. In mid-July 2022, the Ministry of Housing and UrbanRural Development and the National Development and Reform Commission issued the Implementation Plan for Carbon Peaking in Urban-Rural Development, proposing to vigorously develop prefabricated buildings. By 2030, prefabricated buildings will account for 40% of new urban buildings that year. At present, twenty-five provinces (autonomous regions and municipalities) have issued the “14th Five-Year Plan” related to the construction industry, among which, ten provinces indicated that the proportion of prefabricated buildings in new buildings in 2025 will be higher than the national planning target. Hainan Province, which is the key layout of the Group, has made it clear that by 2030, the proportion of prefabricated buildings in the newly built buildings will reach more than 95%. In Shenzhen and Beijing, during the “14th Five-Year Plan” period, the penetration rate of prefabricated buildings will reach 60% and 55% respectively, which is beneficial to the Group’s future layout and business expansion.

Under the background of intensive policy introduction and with the “dual carbon” goals, the traditional construction industry will accelerate its transformation and upgrading, strengthen building energy conservation, implement green construction methods, and promote energy-efficient green building materials; on the other hand, prefabricated buildings have become the future development trend of construction in China so that the Group can further expand and develop its business.

– 17 –

II. Deepen the layout of the whole industry chain, boost the development of the industry with low-carbon green building

The Group covers the whole industry chain of prefabricated buildings including R&D, design, general contracting of construction and landscaping, with six core technology systems, mastering core technologies such as BIM, Internet of Things, big data, and artificial intelligence in the field of smart buildings, and has industry-leading technology research and development capabilities. In addition to dedicating to the development of the core business of prefabricated buildings, the Group has also accelerated the layout of the landscaping business and decoration business, which have brought profit contribution to the Group since the second half of 2021, driving the Group’s whole industry chain business to achieve high-quality growth, and serving the whole life cycle of prefabricated buildings.

In the future, the Group will continue to focus on the development of prefabricated building technology, combined with the whole industry chain business including PC components, landscaping and decoration, to deploy intelligent digital factories across China, and to improve the production capacity layout. The Group will actively accelerate the layout of its PC factories through methods, such as direct sales, franchise and assetlight model, focusing on the Greater Bay Area, Yangtze River Delta, Beijing-TianjinHebei and Great Central China markets, expanding the customer base of third-party manufacturers, increasing the Group’s local market share, propelling growth momentum into business development, helping the promotion of energy-efficient and carbon-reducing green buildings, and accelerating the upgrading, transformation and development of the construction industry. At the same time, the Group attaches significant importance to the opportunities of affordable housing, public buildings and infrastructure construction, steadily strengthens cooperation with national platform companies and other institutions, and continuously focuses on the large-scale production of standardized components to enhance the competitiveness of the assembly building business.

– 18 –

III. Implementation of the strategy of “Home Intelligence” to boost the application of the industry through digitalization

Since the launch of the ‘’home intelligence” strategy, the Group has been committed to creating an innovative whole-industry chain synergy model, relying on the technological innovation and integration of the core production links (i.e. design, manufacturing, and construction) in the whole industry chain of prefabricated buildings, and through digital technologies such as BIM technology, cloud computing, big data, and the Internet of Things, the technology is connected in series to realize standardized design, factory manufacturing, specialized construction, platform-based procurement, refined management, and intelligent operation in the whole industry chain by means of assembly, so as to achieve a comprehensive upgrade of building quality, construction period and cost. In terms of digital intelligence, the Group continued to improve the manufacturing management platform and online shopping mall platform, promote the construction of a smart community R&D platform, build product analysis models to support data decisionmaking, and consolidate the Group’s leading position in digital intelligence.

The Group adhered to the development policy of “technology leading”, while implementing the strategy of “home intelligence”, and with the fact that Glodon has also been introduced as a strategic shareholder of the Company, the “digitalization” and “industrialization” advantages of both parties are combined to achieve the synergy effect of “1+1>2”. In the future, both parties will continue to combine their strengths. Glodon’s top digital technology and big data, as well as information solutions and application services for the entire life cycle of buildings empower the Group’s whole industry chain system of prefabricated buildings to cover design, decoration, landscaping and smart homes, and working together with Glodon to develop SaaS software for digital product enables the Group to create a digital overall solution for the prefabricated construction industry, integrate digital construction and construction industrialization, and carry out industrialization platform planning, promote the marketization of digital products, and lead the construction industry to enter digital and intelligent upgrade.

– 19 –

As of 30 June 2022, the Group has signed contracts with third parties for the sale of prefabricated components with a total contract amount of approximately RMB1,324.83 million and a total volume of 889,962 cubic metres.

Sales revenue of prefabricated construction units
— by region
Foshan
Nanjing
Changsha
Hefei
Huizhou
Zhengzhou
Luoyang
Tongxu
Chongqing
Jiaozhou
Xiangtan
Jiaozuo
Zhoukou
Huaian
Nantong
Zhumadian
Kunshan
Yuxi
Dongli
Jiangxia
Hengyang
Total
Sales revenue of prefabricated construction units
Sales revenue from third parties
Sales revenue from related parties
Total
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
105,483
57,926
86,915
69,254
57,607
57,141
55,927
34,235
45,751
63,030
41,142
15,238
39,834
5,982
25,102

21,679
1,114
20,330
773
18,738
23,840
16,413
49,602
13,573
34,188
9,771
3,498
9,249
5,667
8,076
1,622
3,476
13,048
2,937
1,884
2,468

1,064

43
6,875
585,578
444,917
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
538,438
378,331
47,140
66,586
585,578
444,917
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
105,483
57,926
86,915
69,254
57,607
57,141
55,927
34,235
45,751
63,030
41,142
15,238
39,834
5,982
25,102

21,679
1,114
20,330
773
18,738
23,840
16,413
49,602
13,573
34,188
9,771
3,498
9,249
5,667
8,076
1,622
3,476
13,048
2,937
1,884
2,468

1,064

43
6,875
585,578
444,917
Six months ended 30 June
2022
2021
HK$’000
HK$’000
(unaudited)
(unaudited)
538,438
378,331
47,140
66,586
585,578
444,917
444,917

– 20 –

Technology trademarks and patents obtained by the Group during the first half of 2022

Patents: For the six months ended 30 June 2022, 4 applications for patents have been made, and 55 patents were granted. As at 30 June 2022, there were approximately 1,912 applications for patents in aggregate, and 1,372 patents were granted.

Plants in operations

Regions
Changsha Technology Park
Nanjing Technology Park
Hefei Technology Park
Hengyang Technology Park
Foshan Technology Park
Huizhou Technology Park
Zhengzhou Technology Park
Zhoukou Technology Park
Qingdao Jiaozhou Technology Park
Huidong Technology Park
Luoyang Technology Park
Jiaozuo Technology Park
Zhumadian Technology Park
Huaian Technology Park
Nantong Technology Park
Xiangtan Technology Park
Shipeng Technology Park
Chongqing Technology Park
Wuhan Technology Park
Total
Annual
estimated
capacity
(approximate
’000 cubic
metre)
110
110
80
70
70
70
60
60
60
60
50
50
40
40
40
40
30
20
20
1,080
Area of
land
(approximate
mu)
352
151
154
150
123
61
143
135
92
30
308
81
130
120
100
100
35
134
116
2,515
Area of
plants
(approximate
square metre)
33,433
35,981
22,398
24,905
36,550
22,284
49,954
20,639
19,339
12,593
55,260
19,383
26,873
19,356
26,154
19,310
11,952
19,659
29,767
505,790

– 21 –

Plants under construction

Regions
Proportion of
attributable
equity interest
Tianjin Technology Park
100%
Yuxi Technology Park
100%
Total
Amount of
investment
(approximate
RMB100
million)
1.9
1.7
3.6
Area of
land
(approximate
mu)
94
124
218
Area of
plants
(approximate
square metre)
26,154
18,191
44,345
Annual
estimated
capacity
(approximate
’000
cubic metre)
20
60
80

Incorporation of a new subsidary for the six months ended 30 June 2022

Proportion
Place of of ordinary
incorporation Particulars of shares
and operation and Principal authorised held by the
Name kind of legal entity activities share capital Group (%)
Henan DIT Green Technology Limited* China, limited Construction RMB10,000,000 100%
河南築友綠色科技有限公司 liability company industrialisation
  • For identification purpose only

Government grants in the first half of 2022

As prefabricated construction industry has received strong support from central government of People’s Republic of China (the “ PRC ”), local governments are initiating relevant ancillary policies, offering honorary awards and fund subsidies. As a national high-tech enterprise, the technology innovation capability of the Group is widely recognized by the government authorities. The Group has been granted honorary awards such as Changsha Engineering Research Center and National Intellectual Property Advantageous Enterprises. We have also made great contributions to environmental energy-saving engineering, promotion of industry upgrade and transformation, and intelligent manufacturing, while encouraging local employment and industry development. In this regard, local governments offer direct cash incentives.

– 22 –

Six months ended 30 June Six months ended 30 June
2022 2021
HK$’000 HK$’000
(unaudited) (unaudited)
Government grants 10,350 15,322

The Group has satisfied and complied with the relevant requirements and regulations in the PRC necessary for the receipt of the above government grants.

FINANCIAL REVIEW

Review of results

The principal activities of the Group are prefabricated construction work, decoration and landscaping services, granting licenses, consulting services and sales of equipment in the People’s Republic of China.

Revenue

The revenue of the Group increased by approximately HK$232.1 million from approximately HK$593.8 million for the six months ended 30 June 2021 to approximately HK$825.9 million for the six months ended 30 June 2022. The increase in revenue was mainly attributable to (i) the increase in revenue from sales of prefabricated construction units and consulting services as a result of the increasing number of customers for the six months ended 30 June 2022; and (ii) the increase in revenue from the smart landscaping business and smart decoration business as a result of the increasing number of customers for the six months ended 30 June 2022. As a result, the Group recorded sales revenue for the six months ended 30 June 2022 of prefabricated construction units of approximately HK$585.6 million (six months ended 30 June 2021: approximately HK$444.9 million), revenue from decoration and landscaping services of approximately HK$154.1 million (six months ended 30 June 2021: approximately HK$63.7 million), revenue from granting licenses of approximately HK$41.9 million (six months ended 30 June 2021: approximately HK$53.4 million), revenue from consulting services of approximately HK$24.3 million (six months ended 30 June 2021: approximately HK$17.7 million), rental income from investment properties of approximately HK$9.7 million (six months ended 30 June 2021: approximately HK$10.8 million) and revenue from sales of prefabricated construction equipments of approximately HK$10.3 million (six months ended 30 June 2021: approximately HK$3.3 million).

– 23 –

Cost of sales

The Group recorded cost of sales of approximately HK$627.7 million (six months ended 30 June 2021: approximately HK$424.0 million) for the six months ended 30 June 2022. The increase was primarily attributable to the increase in sales of prefabricated construction units, and new costs brought by the newly deployed smart landscaping business and smart decoration business.

Other income

The other income of the Group increased by approximately HK$1.5 million from approximately HK$7.6 million for the six months ended 30 June 2021 to approximately HK$9.2 million for the six months ended 30 June 2022. Other income mainly came from financing component from a related party, interest income generated from bank deposits and dividend income.

Other gains — net

For the six months ended 30 June 2022, other gains — net amounting to approximately HK$0.6 million mainly comprised of (i) gains on disposal of equipments amounting to approximately HK$0.05 million; (ii) net exchange gains amounting to approximately HK$0.2 million; and (iii) non-business expenditures of approximately HK$0.4 million.

Selling and distribution expenses

For the six months ended 30 June 2022, the selling and distribution expenses increased by approximately HK$13.1 million to approximately HK$43.8 million for the six months ended 30 June 2022 from approximately HK$30.7 million for the six months ended 30 June 2021, such expenses are directly related to the sale of prefabricated construction units.

Administrative expenses

For the six months ended 30 June 2022, the administrative expenses increased by approximately 5.8% from approximately HK$90.1 million for the six months ended 30 June 2021 to approximately HK$95.3 million for the six months ended 30 June 2022. Such increase was due to the increase in other general administrative expenses such as professional fees, entertainment, travelling expenses, and office expenses.

– 24 –

Finance costs

For the six months ended 30 June 2022, the finance costs increased by approximately HK$8.4 million from approximately HK$23.7 million for the six months ended 30 June 2021 to approximately HK$32.1 million for the six month ended 30 June 2022. Such increase was mainly attributable to (i) the interest expenses of approximately HK$51.1 million for the bank borrowing; (ii) the interest expenses of approximately HK$2.9 million for the lease liabilities; and (iii) capitalisation interest of approximately HK$21.8 million in plant under development for prefabricated construction business for the period.

Profit for the period

As a result of the foregoing, our profit decreased by approximately HK$10.0 million to approximately HK$20.2 million for the six months ended 30 June 2022 as compared to a profit of approximately HK$30.2 million for the corresponding period of 2021.

Liquidity and financial resources

As at 30 June 2022, the Group had current assets of approximately HK$2,754.8 million (31 December 2021: approximately HK$3,111.7 million) and current liabilities of approximately HK$2,739.3 million (31 December 2021: approximately HK$2,735.9 million). The current ratio (which is calculated by dividing total current assets by total current liabilities) was approximately 1.0 as at 30 June 2022 (31 December 2021: 1.1).

As at 30 June 2022, the Group held borrowings amounted to approximately HK$1,849.4 million (31 December 2021: approximately HK$2,179.3 million) and the net gearing ratio (calculated as net debt dividend by total equity) was 52.5% (31 December 2021: 50.8%).

As at 30 June 2022, the Group had cash and cash equivalents of approximately HK$144.1 million, which include approximately HK$133.1 million denominated in RMB and approximately HK$10.9 million denominated in HKD (31 December 2021: approximately HK$461.4 million, in which approximately HK$443.3 million denominated in RMB and approximately HK$18.0 million denominated in HKD). As at 30 June 2022, the Group had restricted cash of approximately HK$157.1 million, which include approximately HK$130.0 million denominated in HKD and approximately HK$27.1 million denominated in RMB (31 December 2021: approximately HK$187.7 million, in which approximately HK$130.0 million denominated in HKD and approximately HK$57.7 million denominated in RMB).

– 25 –

As at 30 June 2022, the Group had interest-bearing bank and other borrowings of approximately HK$1,849.4 million, all denominated in RMB with interest rate in a range of 3.75% to 12.00% per annum (31 December 2021: approximately HK$2,179.3 million, all denominated in RMB with interest rate in a range of 3.75% to 7.02% per annum).

Other than the matters above, there has been no material change from the information published in the annual report of the Company for the year ended 31 December 2021.

Capital structure

As at 30 June 2022, the total number of issued shares of the Company (the “ Share(s) ”) was 3,102,400,730 Shares with a par value of HK$0.4 each. Based on the closing price of HK$0.510 per Share as at 30 June 2022, the Company’s market value as at 30 June 2022 was approximately HK$1,582,224,000.

GENERAL INFORMATION

CORPORATE GOVERNANCE PRACTICES

The Company is committed to maintaining high standard corporate governance practices as the Board considers that good and effective corporate governance is essential for enhancing accountability and transparency of a company to the investing public and other stakeholders.

For the six months ended 30 June 2022, the Company has fully complied with the code provisions set out in the Corporate Governance Code contained in Appendix 14 to the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “ Listing Rules ”).

CODE FOR SECURITIES TRANSACTIONS

The Company has adopted the Model Code for Securities Transactions by Directors of Listed Issuers (the “ Model Code ”) contained in Appendix 10 to the Listing Rules as its code of conduct regarding Directors’ securities transactions. In response to the specific enquiry made by the Company, all the Directors confirmed that they fully complied with the required standard as set out in the Model Code throughout the six months ended 30 June 2022.

The Company has also adopted a code for dealing in the Company’s securities by relevant employees, who are likely to be in possession of inside information in relation to the securities of the Company, on no less exacting terms than the Model Code.

– 26 –

PURCHASE, SALE OR REDEMPTION OF SECURITIES

During the six months ended 30 June 2022, neither the Company nor any of its subsidiaries has purchased, sold or redeemed any of the listed securities of the Company.

REVIEW OF INTERIM RESULTS

The audit committee of the Company has reviewed the interim results and the unaudited condensed consolidated financial statements of the Group for the six months ended 30 June 2022.

By order of the Board of DIT Group Limited Liu Weixing Chairman and Executive Director

Hong Kong, 26 August 2022

As at the date of this announcement, the Board comprises Mr. Liu Weixing (Chairman), Mr. Guo Weiqiang and Ms. Wang Jing as executive Directors; Ms. Wu Wallis (alias Li Hua), Mr. Wang Jun and Mr. Guo Jianfeng as non-executive Directors; Mr. Jiang Hongqing, Mr. Lee Chi Ming, and Mr. Ma Lishan as independent non-executive Directors.

– 27 –