京基智慧文化二零二二年中期报告

KingkeyIntelligenceCultureHoldingsLimited 京基智慧文化控股有限公司 (IncorporatedintheCaymanIslandsandcontinuedinBermudawithlimitedliability)(于开曼群岛注册成立并于百慕大继续经营之有限公司) Interim2022 Report 中期报告 (StockCode股份代号：550) Contents 目录 ManagementDiscussionandAnalysis管理层讨论与分析2 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益及其他全面收益表 10 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表12 CondensedConsolidatedStatementofCashFlows简明综合现金流量表14 CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表16 NotestotheCondensedConsolidatedFinancialStatements简明综合财务报表附注18 OtherDisclosures其他披露40 CorporateInformation公司资料46 二零二二年中期报告京基智慧文化控股有限公司1 ManagementDiscussionandAnalysis 管理层讨论与分析 2 KingkeyIntelligenceCultureHoldingsLimitedInterimReport2022 BUSINESSREVIEW RecruitMagazine Asstatedinour2021annualreport,theoutbreakofthefifthwaveofCOVID-19Omicronvariantinthefirstquarterof2022wasterrifyingandunprecedentedthatthedailyconfirmedcaseswentuptoarecordhighofover50,000,puttingmostofthecommercialactivitiestohold.Manypeoplewereforcedtoworkfromhome.ThestreetsandshoppingmallswereemptyandtheHongKongeconomywascontractingsharplyasevidencedbytheacuteincreaseinunemploymentratefrom3.8%intheperiodfromOctobertoDecember2021toawhopping5.4%fortheperiodfromFebruarytoApril2022.Eventheunderemploymentratesoaredto3.8%from1.7%.Thesituationagainsentourrecruitmentadvertisingbusinesstoadifficultposition.Withthepreviousexperiencein2020,wemanagedtoreactfasterandmoreeffectivetocushiontheshock.Moreover,theindustriesthatwerehithardwereretailandcateringwhicharenotthoseourmajorcustomerscomefrom.Asaresult,forthesixmonthsended30June2022,therevenuecontributedfromthisbusinesssegmentwasapproximatelyHK$13.8million,representinganincreaseofapproximatelyHK$1.4million,or11%fromthesameperiodoflastyear. MedicalandHealthServices AlthoughthepandemichascastanegativeimpacttoourRecruitmagazinebusiness,itbenefitedourmedicalandhealthservicebusiness.Forthesixmonthsended30June2022,therevenuefromthisbusinesssurgedtoapproximatelyHK$12.5million,or291%comparedwithlastyear’sapproximatelyHK$3.2millionofthesameperiodduetothesignificantincreaseindemandofourCOVID-19testkitsandrelatedmedicaladvisoryservices. PROSPECT ThefifthwaveoftheOmicronoutbreakcouldhavebeenavoidedoratleastlessdisastrousshouldtherelevantauthoritiesbeenmorevigilantandtheHongKongeconomywouldprobablyhavebeensavedfromsuchaheavybruntofhavoc. 业务回顾 Recruit杂志 诚如我们的二零二一年年报所述，于二零二二年第一季度，第五波2019冠状病毒病的变种病毒Omicron爆发，每日新增确诊病例超过50,000例，创下历史新高，情况前所未有，十分严峻，导致大部分商业活动暂停，大部分居民被迫居家办公。街道及商场空无一人，香港失业率从二零二一年十月至十二月的3.8%急剧上升至二零二二年二月至四月的5.4%，表明经济正在急剧萎缩，而就业不足率则由1.7%飙升至3.8%。有关情况再次使我们的招聘广告业务陷入困境。凭藉二零二零年的过往经验，我们成功作出更迅速、更有效的应对措施缓冲冲击。此外，我们的主要客户并非来自受影响较大的零售业及餐饮业。因此，截至二零二二年六月三十日止六个月，由该业务分部贡献的收益约为13,800,000港元，较去年同期增加约1,400,000港元或11%。 医疗及保健服务 尽管疫情对我们的Recruit杂志业务造成负面影响，但我们的医疗及保健服务业务却从中获益。截至二零二二年六月三十日止六个月，由于对2019冠状病毒病检测套装以及相关医疗咨询服务的需求大幅增加，来自该业务的收益激增至约12,500,000港元，较去年同期的约3,200,000港元增加291%。 前景 倘有关当局提高警惕，第五波Omicron疫情本可以避免，或不至于如此严重，香港经济很可能已从如此重大的冲击中幸免于难。 ManagementDiscussionandAnalysis 管理层讨论与分析 二零二二年中期报告京基智慧文化控股有限公司 3 Inthesecondquarteroftheyear,thepandemicisseentobeeasingandthesocietyisresuming.ApartfromthemainlandChina,mostoftheadvancedeconomicentitieshavealreadybeenbacktonormal.Itis,atthispointoftime,optimisticthatthetoughesttimeoftheCOVID-19epidemicisover.Weexpectthatthedemandforourmedicalandhealthserviceswillbelessenedinthesecondhalfofthisyearbut,followingtheeconomicrecovery,thelabourmarketwillberevitalised,drivingourmagazineadvertisingbusinessupagain.Moreover,oure-commerceservicebusiness,whichwasdelayedduetothelockdowninthemainlandChina,hasfinallycommencedinMay,wehopethisnewbusinesscouldbeanothernewsourceofincomeand,hopefully,profittotheGroup.Wewillalsokeepsourcinginvestmentopportunityandtransferitintoourprofitbymakinguseofourexistingresources. FINANCIALREVIEW Forthesixmonthsended30June2022,theGrouprecordedrevenueofapproximatelyHK$29.0million(2021:HK$15.6million)representinganincreaseofapproximatelyHK$13.4millionor86%.TheincreasewasmainlyderivedfromthesurgeinrevenuefromMedicalandHealthServicessegmentasaresultofthefifthwaveofCOVID-19outbreakinthefirstquarter. SellinganddistributioncostsdecreasedfromapproximatelyHK$4.4millioninthefirsthalfof2021toapproximatelyHK$4.2millioninthefirsthalfof2022. Forthesixmonthsended30June2022,theGrouprecordedapproximatelyHK$12.3million(2021:HK$12.4million)ofadministrativeexpensesandiscomparabletothesameperiodinlastyear. 在本年度第二季度，疫情已渐趋缓和，社会亦逐渐复苏。除中国大陆外，大多数发达经济体已重回正轨。乐观的是，当前2019冠状病毒病疫情最艰难的时期已经过去。我们预计，本年度下半年对我们医疗及保健服务的需求将会减少，但随着经济复苏，劳动力市场将恢复活力，推动我们的杂志广告业务重新增长。此外，我们因中国大陆的封锁而被延迟开展的电子商务服务业务最终已于五月开展，我们期望该新业务能成为本集团另一个新的收入来源，并有望使本集团获利。我们亦将继续寻找投资机会，并利用现有资源将其转化为溢利。 财务回顾 于截至二零二二年六月三十日止六个月，本集团录得收益约为29,000,000港元（二零二一年：15,600,000港元），增加约13,400,000港元或 86%。增长主要由于第一季度第五波2019冠状病毒病疫情导致医疗及保健服务分部所得收益激增。 销售及分销成本由二零二一年上半年约4,400,000港元减少至二零二二年上半年约4,200,000港元。 截至二零二二年六月三十日止六个月，本集团录得约12,300,000港元（二零二一年：12,400,000港元）之行政开支，与去年同期相若。 ManagementDiscussionandAnalysis 管理层讨论与分析 4 KingkeyIntelligenceCultureHoldingsLimitedInterimRe