壹照明中期报告2022/23

( Incorporated in the Cayman Islands with limited liability) （於開曼群島註冊成立之有限公司）Stock Code 股份代號：82222022/23INTERIM REPORT中期報告This Interim Report is printed on environmental friendly paper 此中期報告以環保紙張印 製This Interim Report is printed on environmental friendly paper 此中期報告以環保紙張印 製 (Incorporated in the Cayman Islands with limited liability)（於開曼群島註冊成立之有限公司）Stock Code 股份代號：8222 (Incorporated in the Cayman Islands with limited liability)（於開曼群島註冊成立之有限公司）Stock Code 股份代號：8222 香港聯合交易所有限公司（「聯交所」） GEM的特色GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在主板上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。香港交易及結算所有限公司及聯交所對本報告 之內容概不負責，對其準確性或完整性亦不發 表任何聲明，並明確表示概不就因本報告全部 或任何部份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。本報告的資料乃遵照聯交所GEM證券上市規則 （「GEM上市規則」）而刊載，旨在提供有關壹照明集團控股有限公司（「本公司」或「壹照明」）的資料；本公司的董事（「董事」）願就本報告的資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準確及完備，沒有誤導或欺詐成分，且並無遺漏任何事項，足以令致本報告或其所載任何陳述產生誤導。CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCK EXCHANGE”)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, 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 report.This report, for which the directors (the “Directors”) of E Lighting Group Holdings Limited (the ”Company” or “E Lighting”) collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that, to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading. 2Management Discussion and Analysis管理層討論及分析14Corporate Governance andOther Information企業管治及其他資料19Condensed Consolidated Statementof Profit or Loss and OtherComprehensive Income簡明綜合損益及其他全面收益表20Condensed Consolidated Statement ofFinancial Position簡明綜合財務狀況表22Condensed Consolidated Statement ofChanges in Equity簡明綜合權益變動表23Condensed Consolidated Statement ofCash Flows簡明綜合現金流量表24Notes to the Condensed ConsolidatedFinancial Statements簡明綜合財務報表附註CONTENTS 目錄 E Lighting Group Holdings Limited Interim Report 2022/232MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析業務回顧及未來展望業務回顧燈飾及設計師品牌家具的零售連鎖業務燈飾及設計師品牌家具的零售連鎖業務為本公司及其附屬公司（統稱為「本集團」）的核心業務。壹照明作為全港最具規模的燈飾零售連鎖集團之一，於銷售來自世界各地的優質品牌燈飾及設計師家具方面擁有豐富經驗。於截至二零二二年九月三十日止六個月（「報告期」）內，本集團適時調整產品策略及積極進行推廣活動。於報告期內，來自經營燈飾及設計師品牌家具的零售連鎖業務的營業額約42,636,000港元，佔本集團營業額約99%。餐具禮品及其他業務餐具禮品及其他業務主要為批發餐具禮品及其他貿易，令本集團業務組合得以擴大，並產生多元收入及額外現金流。於報告期內，來自經營餐具禮品及其他業務的營業額約17,000港元，佔本集團營業額約1%。未來展望董事預計香港零售市場依然充滿挑戰，短期內零售市場將繼續受制於本地疫情發展。隨着全球確診數字逐漸回落，加上各地廣泛推行疫苗接種計劃，市場前景漸趨明朗。董事預計待社交距離措施放寬之時，市場可望復甦。董事相信政府推出的電子消費券計劃將可刺激二零二二年最後季度的本地消費。本集團將會密切監察營商環境趨勢，適時調整產品策略及積極進行推廣活動，在進行業務時保持務實，並適時在市場上為集團尋找合適機會。BUSINESS REVIEW AND FUTURE OUTLOOKBusiness ReviewRetail chain business in lighting and designer label furnitureRetail chain business in lighting and designer label furniture is the core business of the Company and its subsidiaries (collectively referred to as the “Group”). Being one of the most established retail chain groups of lighting products in Hong Kong, E Lighting possesses rich experience in the sale of quality lighting and designer label furniture products from all over the world. During the six months ended 30 September 2022 (the ”Reporting Period”), the Group timely adjusted its product strategies and actively carried out promotion activities.During the Reporting Period, revenue of the retail chain business in lighting and designer label furniture was approximately HK$42,636,000, accounted for approximately 99% of the Group’s revenue.T