非凡中国中期报告 2022
CHARACTERISTICSOFGEM(“GEM”)OFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange. Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshould makethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedonthemainboardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(the“Directors”)ofVivaChinaHoldingsLimited(the“Company”,whichtogetherwithitssubsidiaries,the“Group”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEM(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthattothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptiveandtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. 香所”港）G联EM合（“交G易EM所”有）之限特公色司（“联交G个E上M之市定的位市，场乃，为此中等小公型司公相司比提起供其一他在险。联有交意所投上资市者之应公了司解带投有资较于高该投等资风公司考虑之后潜方在可风作险出，投并资应决经定过。审慎周详之 由在于GEM上市公司普遍为中小型公司， 主G板E买M买卖卖之之证证券券承可受能较会大较市于场联波交动风所险有，高同流时通无量法之保市证场在。GEM买卖之证券会 本报告包括之资料乃遵市规则》（“照《GEM证券上 香对港本交报易告及之结内算容所概有不限负公责司，对及其联准交所确性确表或示完概整不性就亦因不本发报表告任全何部声或明任，并何部明分致之内任容何而损产失生承或担因任倚何赖责该任等。内容而引 导。 供有关非凡G中EM国上控市股规有则限”）公之司规（定“本而提公司之”资，料连。同本其公附司属各公董司事（统“称董“事本”集）愿团就”）本在报作告出共一同切及合个理别查承询担后全确部认，责就任彼，并等所重深大知方及面确均信属，准本确报完告整所，载且资无料误在导各或欺致诈使成本分报；告本或报其告所亦载无任遗何漏陈其述他产事生项误， 财务回顾 FinancialReview RESULTS Duringthesixmonthsended30June2022,theGroup’sconsolidatedrevenueincreasedfromHK$695.4millioninthecorrespondingperiodinprioryeartoHK$748.8millionthisyear,representinganincreaseof7.7%.Theincreaseinrevenuewasmainlycontributedbytheexpansionofmulti-brandapparelandfootwearbusiness,includingtheacquisitionofVivaChinaPremiumBrandsLimited(formerlyknownasSitoyATHoldingsCompanyLimited,“VCPremium”,togetherwithitssubsidiaries,the“TestoniGroup”)inearlyJanuary2022.GrossprofitintheperiodunderreviewwasHK$245.0million(thecorrespondingperiodin2021:HK$277.6million),representingadecreaseofHK$32.6millionor11.7%ascomparedtothecorrespondingperiodinprioryear.ThereductioningrossprofitwasmainlycontributedbythedecreaseingrossprofitmarginoftheGroup’smulti-brandapparelandfootwearbusiness. TheGroup’sotherincomeandother(losses)/gains–netinthefirsthalfof2022amountedtoalossofHK$21.1million(thecorrespondingperiodin2021:gainofHK$3,452.9million).Otherincomeandother(losses)/gains–netduringtheperiodwasmainlyattributabletoi)governmentgrantsofHK$22.9million(thecorrespondingperiodin2021:HK$19.4million), ii)fairvaluelossonfinancialassetsatfairvaluethroughprofitorlossofHK$46.1million(thecorrespondingperiodin2021:fairvaluegainofHK$9.1million),andiii)foreignexchangelossofHK$17.7million(thecorrespondingperiodin2021:foreignexchangegainofHK$9.8million).Nogainondisposalofpartialinterestinanassociateandasubsidiarywasrecognisedincurrentperiod(thecorrespondingperiodin2021:HK$3,338.8millionandHK$52.9millionrespectively). Sellinganddistributionexpensesforthefirsthalfof2022amountedtoHK$324.5million(thecorrespondingperiodin2021:HK$215.5million),representinganincreaseofHK$109.0millionascomparedtothecorrespondingperiodinprioryear.Theincreasewasmainlyattributablebyi)theexpensesfromTestoniGroupwhichwasacquiredinearly January2022,ii)increaseinsellingexpenses’staffcostdueto expansionofmulti-brandapparelandfootwearbusiness,andiii)impairmentlossonproperty,plantandequipmentandright-of-useassetsamountedtoHK$19.7millionincurrentperiod. 业截至绩二零二二年六月三十日止六个期之月，69本5,4集00团,0之00综港合元收增益加由至去今年之7加48乃,8主00要,00由0港于多元，品增牌幅鞋为服7业.7务%。扩收张益（增包括晋誉于品二牌零有二限二公年司一（月前初称收Sit购oy非AT凡Ho中ldin国gsC属om公pa司ny统L称im“ited，“非凡晋誉”，连同其附二一年同期：245,000,000港元（二零利减少主要3是2,由600于,0本00集港团元多或1品1.牌7%鞋。服毛 顾期内毛利为Testoni集团”）所贡献。回 年同期减少277,600,000港元），较去 业务的毛利率下降所影响。 21,100,000益港元（二零二一年同期：收 i)同政府补贴期：22,900,000港元（二零二一年 本入集及团其于他（二亏零损二）二╱年收上益半净年额的为其亏他收损及3其,4他5（2,9亏00损,0）0╱0港收元益）净。期额内乃其主他要收源入于 9,100,000港元），及iii)汇兑亏损 17,700,000收益港元（二零二一年同期：汇兑 公平值1计9,量40之0,0财00务港资元产），之ii)公透平过值损亏益损按4值6,收10益0,000港元（二零二一年同期：公平 港元）。 出售9于,8一00间,00联0港营元公）司。之本部期分间权并益无及确一认间分附别属为公3,3司38之,8收00益,0（00二港零元二及一52年,9同00期,00：0 215,500,000港元），较去年同期增加 二为3零24二,5二00年,00上0港半元年（之二销零售二及一分年销同开期支： iii) 的开支，Testoni集团 1于09二,0零00二,0二00年港一元。月该初增收加购乃的主要由于i)致销售费ii用)多的品员牌工鞋成服本业增务加的，扩及张而本导期间的减物值业亏、厂损房19,及70设0,0备00以港及元所使贡用献权。资产 02VIVACHINAHOLDINGSLIMITED非凡中国控股有限公司 Administrativeexpensesandotheroperatingexpensesin
