利民实业2022年中期报告

2022 INTERIMREPORT中期报告 Contents目录 ManagementStatement 管理层报告书 2 IndependentReviewReport 独立审阅报告 18 CondensedConsolidatedStatementofProfitorLoss 简明综合损益表 20 CondensedConsolidatedStatementof ProfitorLossandOtherComprehensiveIncome 简明综合损益及其他全面收益表 21 CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况表 22 CondensedConsolidatedStatementofChangesinEquity 简明综合权益变动表 24 CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 25 NotestotheCondensedFinancialStatements 简明财务报表附注 27 ManagementStatement 管理层报告书 Theboard(the“Board”)ofdirectors(the“Directors”)ofRaymondIndustrialLimited(the“Company”)herebypresentstheunauditedinterimfinancialinformationforthesixmonthsended30June2022oftheCompanyanditssubsidiaries(collectively,the“Group”).Thecondensedconsolidatedstatementofprofitorloss,condensedconsolidatedstatementofprofitorlossandothercomprehensiveincomeoftheGroupforthesixmonthsended30June2022andthecondensedconsolidatedstatementoffinancialpositionoftheGroupasat30June2022,alongwithselectedexplanatorynotes,areunauditedbuthavebeenreviewedbytheCompany’sauditcommittee(the“AuditCommittee”)togetherwiththeCompany’sindependentauditor,RSMHongKong. BUSINESSHIGHLIGHTS TheGrouprevenuewasHK$568,455,000inthefirstsixmonthsof2022,representingadecreaseof15.34%comparedwithturnoverforthecorrespondingperiodin2021(HK$671,470,000).Nevertheless,theGroup’snetprofitwasHK$8,617,000comparedwithanetprofitofHK$9,318,000forthecorrespondingperiodin2021,representingadecreaseof7.52%.TheslightdecreaseinnetprofitwasattributabletothefactthattheGroupwashitwithaseriesofunfavourablemacroeconomicfactors:fromShenzhenandmajorChineseportslockdownthatcausedserioussupplychaindisruptionbetweenMarchandApril2022,risinginterestratesthatexertedinflationarypressurethatresultedinlowerdemandforexportedgoodsintheUnitedStates;continuingchallengesfromtheCOVID-19pandemic,resumptionofnormallifegloballyoutsidethePeople’sRepublicofChina(“PRC”)andHongKongthatledtolowerdemandforairpurificationproducts;andweakeningEuroandBritishpoundsthatledtosofteningsalesdemandfromtheUnitedKingdomandEurope. 利民实业有限公司（“本公司”）董事 （“董事”）会（“董事会”）谨此公布本公司及其附属公司（统称“本集团”）截至2022年6月30日止6个月之未经审核中 期业绩。本集团截至2022年6月30日止6个月之简明综合损益表，简明综合损益及其他全面收益表及本集团于2022年6月30日之简明综合财务状况表及选定之说明附注均为未经审核账目形式编制， 但已经由本公司审核委员会（“审核委员会”）及本公司之独立核数师罗申美会计师事务所审阅。 业绩概要 本集团于2022年首六个月的营业额为港币568,455,000元，较2021年同期营业额港币671,470,000元减少15.34%。尽管如此，本集团的净溢利为港币8,617,000元，较2021年同期的净溢利港币9,318,000元，减少7.52%。净溢利轻微下降是由于本集团受到一连串不利宏观经济因素的影响：2022年3月至4月期间深圳及中国主要港口封闭导致供应链严重中断、利率上升导致通货膨胀令出口美国的商品需求下降、冠状病毒疫情带来的持续挑战、中国大陆和香港以外的全球地区正常生活的恢复，令到空气净化产品的需求下降；以及英镑和欧元汇率疲弱导致英国和欧洲地区的销售需求放慢。 BUSINESSHIGHLIGHTS(Continued) Duringthefirstsixmonthsof2022,theGroup’smanagementfaceduncertaintiesarisingfromthesupplychaindisruptions,risinginterestratesthatcausedinflationarypressuresandlowersalesdemandworldwide,anddisruptiveeventssuchastheRussia-UkrainewarandthefinancialshocksinthePRCrealestateindustry.Toalleviatetheimpactoftheseuncertainties,theGroupoptedtoexercisefinancialprudencetohavesafetystockforcontingencyplanning,andtooptimizefixedcostsbyinvestinginnewmachineriesprudentlyandadoptingefficientcostcuttingmeasurestocopewithsignificantsuddendropinsalesdemandworldwideduetoglobalinflationarypressures,theRussia-UkrainewarandthepandemicsituationinthePRC.Fortunately,asthelockdowninthePRCwasliftedinApriltoMay2022,andwhenRussiaandUkrainereachedaceasefiretemporarily,salesdemandforsmallappliancesgloballybegantopickupagainattheendofMay2022.Ourmanagementteamexpectstofaceamorechallenginganddifficulttimeduringthesecondhalfof2022amidalltheuncertaintiesaroundtheworld. PROSPECTSINTHESECONDHALFOF2022 TheGroup’smanagementanticipatesstrongchallengesduringthesecondhalfof2022duetocontinuousgeopoliticaltensions,COVID-19pandemicandeconomicuncertainties.TheGroup’smanagementexpectseventssuchastheassassinationoftheformerJapanesePrimeMinisterMr.ABEShinzo,woulddisturbthestabilityofthefinancialmarketpushingitintoastateofdisequilibrium.Suchexternaleventscanplayamuchlargerroleindetermininganorganization’sdestiny,andtheGroup’smanagementneedstoreactquicklytoformulateaneffectivenewstrategytocounterthedisruptivemarketforcesemergingfromwithinabusinessecosystem.TheGroup’sinvestmentinresearchanddevelopment(“R&D”)enablesustomaintaintheHighandNewTechnologyEnterprisestatusforthesixthconsecutiveyear,andallowstheGrouptousenewknowledge,patentsandinnovationstogrowourbusinessdespiteapunctuatedequilibriuminthebusinessecosystem.TheGroup’smanagementwillremainresilienttotackleanyimmediatemarketdownturnsandformstrongerpartnershipwithourstrategiccustomerstoadapttothenewbusinessecosystem. 业绩概要（续） 在2022年首六个月，本集团管理层面临因供应链中断、利率上升导致全球通胀压力和销售需求下降、俄罗斯与乌克兰战争，以及中国房地产业引致的金融冲击等事件所带来的不确定性。为了抗衡各种不稳定因素，本集团采取财务稳健政策，设安全库存以备不时之需、并通过审慎投资新机器来优化固定成本、采取快速削减成本措施以应对因全球通胀压力、俄乌战争及中国的疫情所导致的全球销售大幅需求下降。幸好随着中国于2022年4月至5月解除封锁，以及俄罗斯和乌克兰暂时停火，全球对小型家电的需求在2022年5月底开始回升。我们的管理层团队预计在世界各地充满不确定性的情况下，集团在2022年下半年将面临更多挑战和困难。 2022年下半年展望 鉴于持续紧张的地缘政治局势、冠状病毒疫情以及经济不稳定等因素，本集团管理层预期2022年下半年将面临严峻挑战。本集团管理层预计，如日本前首相安倍晋三遇刺事件将扰乱金融市场的稳定性并使其陷入失衡状态，这些外在政治因素，可以影响一间机构的存亡，本集团管理层需要迅速作出反应并制定有效的新策略，以