FUTURE BRIGHT2022年中期报告

FUTUREBRIGHTHOLDINGSLIMITED * (IncorporatedinBermudawithlimitedliability) (于百慕大注册成立之有限公司) (Stockcode股份代号：703) 中期报告 Foridentificationpurposeonly仅供识别 CONTENTS目录 2FinancialHighlights 财务摘要 3Chairman’sStatement 主席报告 9ManagementDiscussionandAnalysis 管理层论述及分析 39CondensedConsolidatedStatementofComprehensiveIncome 简明综合全面收益表 40CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况表 42CondensedConsolidatedStatementofChangesinEquity 简明综合股权变动报表 43CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 45NotestotheCondensedConsolidatedInterimFinancialStatements 简明综合中期财务报表附注 74ListofRestaurants/FoodCourtCounters/Stores 餐厅╱美食广场柜位╱店铺一览表 80ListofFoodSouvenirShops/Kiosks 食品手信店╱销售亭一览表 81CorporateInformation 公司资料 83Definitions 释义 FinancialHighlights 财务摘要 Forthesixmonthsended30June 截至六月三十日止六个月 2022 二零二二年 (Unaudited) （未经审核） 2021 二零二一年 (Unaudited) （未经审核） Change 变动 HK$’000 千港元 HK$’000 千港元 % 百分比 Turnover 营业额 135,329 233,827 –42.2% Grossmargin 毛利 92,636 162,941 –43.2% Grossoperating(loss)/profit 经营（毛损）╱毛利 (25,994) 166 N/A 不适用 (Negative)/PositiveEBITDA （负）╱正EBITDA (60,939) 17,768 N/A 不适用 LossattributabletoownersoftheCompany 本公司拥有人应占亏损 (104,652) (46,935) +122.9% NetOrdinaryOperatingLoss 普通经营亏损净额 (95,852) (46,935) +104.2% Basiclosspershare 每股基本亏损 HK(15.07)cents(15.07)港仙 HK(6.76)cents(6.76)港仙 +122.9% Asat Asat 30June 31December 2022 于二零二二年六月三十日(Unaudited) （未经审核）HK$’000千港元 2021 于二零二一年十二月三十一日 (Audited)（经审核）HK$’000千港元 Change变动%百分比 Totalassets 资产总额 991,449 1,088,091 –8.9% Netassets 资产净额 301,062 404,835 –25.6% Netassetspershare 每股资产净额 HK$0.4340.434港元 HK$0.5830.583港元 –25.6% Gearingratio 资产负债比率 219.8% 159.6% +60.2% Totalassets/totalliabilitiesratio 总资产╱总负债比率 1.44 1.59 –9.4% Chairman’sStatement 主席报告 TheDirectorsarepleasedtopresenttoourShareholdersthisinterimreportoftheGroupforthePeriod. TheCOVID-19pandemicthatspreadacrosstheglobesinceJanuary2020isongoingandcontinuedtocausecertainlevelofadverseimpactsanduncertaintiestotheretailandfoodandbeveragebusinesses,andadverselyaffectedtheGroup’soperatingenvironmentinmanycitiesinMainlandChina,MacauandHongKong.WiththeseriousoutbreakofOmicronvariantofCOVID-19pandemicsinceearly2022,travelandquarantinerestrictionsandsocialdistancingmeasuresimposedbygovernmentledtoasubstantialdropofinflowofvisitorsandcurtailofthesocialanddininggatherings,havecriticallyandadverselyaffectthelocalretailandrestaurantsbusinessesandourGroup’sperformance.InthePeriod,theGrouphassustainedasubstantialdropinturnovercontributionandconsiderablelossesinitsbusinessinMacau,MainlandChinaandHongKong.TheGrouprecordedalossattributabletoshareholdersofHK$104.7millioninthePeriod,representinganincreaseof123.2%ascomparedtothoseofthesameperiodoflastyear. TheGroup’slossattributabletoownersofsomeHK$104.7millioninthePeriodhasbeenmainlyattributabletoitsustaining(i)alossattributabletoownersoftheGroup’sfoodsouvenirbusinessofsomeHK$10.1million,and(ii)alossattributabletoownersoftheGroup’sfoodandcateringbusinessofsomeHK$87.9million(whichincludedthelossfromwrittenoffof/impairmentlossonproperty,plantandequipmentofsomeHK$8.5millionderivedmainlyfromtheclosureoftheGroup’srestaurants). TheGrouphasalsorecordedforthePeriod: (i)adecreaseofsome42.2%inturnoverascomparedtothatofthesameperiodof2021; (ii)decreaseofsome39.8%incostofsales(foodcosts),decreaseofsome27.1%indirectoperatingexpenses,ofsome24.0%inadministrativeexpensesandofsome28.2%infinancecosts,ascomparedtothatofthesameperiodof2021; 董事欣然向各股东提呈本集团本期间之本中期报告。 自二零二零年一月起，2019新型冠状病毒疫情全球蔓延，持续并继续对零售及餐饮业务造成一定程度之负面影响及不确定因素，并对本集团在中国大陆多个城市、澳门及香港之营商环境造成不利影响。自二零二二年初以来，随着2019新型冠状病毒疫情Omicron变异株严重爆发，政府实施的旅游及检疫限制以及社交距离措施导致入境旅客人数大幅减少，并限制社交及餐饮聚会，令当地零售及餐厅业务以及本集团的表现蒙受重大不利影响。本期间，本集团在澳门、中国大陆及香港业务之营业额贡献大幅下降，亏损较大。本集团于本期间录得股东应占亏损104,700,000港元，较去年同期增加123.2%。 本集团于本期间录得拥有人应占亏损约104,700,000港元，主要归因于(i)本集团食品手信业务录得拥有人应占亏损约10,100,000港元；及(ii)本集团之食物及餐饮业务录得拥有人应占亏损约87,900,000港元（包括主要因本集团关闭餐厅产生物业、厂房及设备之撇销亏损╱减值亏损约8,500,000港元）。 本集团于本期间亦录得： (i)营业额较二零二一年同期下降约42.2%； (ii)与二零二一年同期相比，销售成本（食物成本）下降约39.8%、直接经营开支下降约27.1%、行政开支下降约24.0%及财务成本下降约28.2%； (iii)19.2%ingrossoperatinglossratioascomparedtothatgrossoperatingprofitratioof0.1%forthesameperiodof2021; (iv)alossattributabletoownersofsomeHK$104.7millionascomparedtoalossattributabletoownersofsomeHK$46.9millionforthesameperiodof2021; (v)agrossmarginratioofsome68.5%withanegativeEBITDAatsomeHK$60.9millionasagainstagrossmarginratioofsome69.7%withanEBITDAatsomeHK$17.7millionforthesameperiodof2021; (vi)adecreaseofsome29.8%inthesamestoreperformanceofitsrestaurantsandindustrialcateringbusiness,andofsome63.4%inthesamestoreperformanceofitsfoodsouvenirbusiness,ascomparedtothatofthesameperiodof2021;and (vii)theNetOrdinaryOperatingLossofsomeHK$95.9million,asagainstaNetOrdinaryOperatingLossofsomeHK$46.9millionforthesameperiodof2021. Asat30June2022,theGrouphasanetfairvaluelossofsomeHK$8.8millioninrespectoftheKeyInvestmentPropertywhichhasbeenvaluedbyanindependentprofessionalvalueratsomeHK$552.0million(31December2021:HK$562.0million). ForthePeriodinrespectoftheexchangedifferencesontranslatingforeignoperationswhichmainlyrelat