邝文记中期报告 2022/23

(IncorporatedintheCaymanIslandswithlimitedliability) （于开曼群岛注册成立的有限公司） StockCode股份代号：8023 2022/23 INTERIMREPORT 中期报告 邝文记集团有限公司 中期报告2022/23 CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(the“Directors”)ofKwongManKeeGroupLimited(the“Company”,togetherwithitssubsidiaries,the“Group”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesgoverningtheListingofSecuritiesonGEMoftheStockExchange(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthattothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. 香港联合交易所有限公司（“联交所”） GEM之特色 GEM的定位，乃为中小型公司提供一个上市的市场，此等公司相比起其他在联交所主板上市的公司带有较高投资风险。有意投资的人士应了解投资于该等公司的潜在风险，并应经过审慎周详的考虑后方作出投资决定。 由于GEM上市公司普遍为中小型公司，在GEM买卖的证券可能会较于联交所主板买卖之证券承受较大的市场波动风险，同时无法保证在GEM买卖的证券会有高流通量的市场。 香港交易及结算所有限公司及联交所对本报告的内容概不负责，对其准确性或完整性亦不发表任何声明，并明确表示概不就因本报告全部或任何部分内容而产生或因倚赖该等内容而引致的任何损失承担任何责任。 本报告乃遵照联交所GEM证券上市规则 （“GEM上市规则”）之规定而提供有关邝文记集团有限公司（“本公司”，连同其附属公司统称为“本集团”）之资料，本公司各董事（“董事”）愿共同及个别对此负全责。董事经作出一切合理查询后，确认就彼等所深知及确信，本报告所载资料在一切重要方面均属准确及完整，并无误导或欺诈成份，且本报告并无遗漏任何其他事实致使本报告所载任何声明或本报告产生误导。 1 KWONGMANKEEGROUPLIMITED INTERIMREPORT2022/23 摘要 •本集团的收益由截至二零二一年九月三十日止六个月约51,700,000港元增加至截至二零二二年九月三十日止六个月约92,900,000港元，增加约79.7%。 •本集团的毛利由截至二零二一年九月三十日止六个月约17,900,000港元增加至截至二零二二年九月三十日止六个月约32,200,000港元，增加约80.0%。本集团于截至二零二一年及二零二二年九月三十日止六个月的毛利率分别约为34.6%。 •本集团的溢利由截至二零二一年九月三十日止六个月的约4,000,000港元增加至截至二零二二年九月三十日止同期的约15,200,000港元，增加约279.7%。 •董事会不建议派发截至二零二二年九月三十日止六个月之中期股息（二零二一年：无）。 HIGHLIGHTS •TherevenueoftheGroupincreasedfromapproximatelyHK$51.7millionforthesixmonthsended30September2021toapproximatelyHK$92.9millionorbyapproximately79.7%forthesixmonthsended30September2022. •TheGroup’sgrossprofitincreasedbyapproximately80.0%fromapproximatelyHK$17.9millionforthesixmonthsended30September2021toapproximatelyHK$32.2millionforthesixmonthsended30September2022.ThegrossprofitmarginoftheGroupforthesixmonthsended30September2021and2022wereapproximately34.6%respectively. •TheprofitoftheGroupincreasedbyapproximately279.7%fromapproximatelyHK$4.0millionforthesixmonthsended30September2021toapproximatelyHK$15.2millionforthesameperiodended30September2022. •TheBoarddoesnotrecommendthepaymentofinterimdividendforthesixmonthsended30September2022(2021:Nil). 2 邝文记集团有限公司 中期报告2022/23 FINANCIALRESULTS Theboardofdirectors(the“Board”)oftheCompanyispleasedtoannouncetheunauditedcondensedconsolidatedfinancialresultsoftheGroupforthesixmonthsended30September2022,togetherwiththecomparativeunauditedfiguresforthecorrespondingperiodin2021asfollows: CONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME FORTHESIXMONTHSENDED30SEPTEMBER2022 财务业绩 本公司董事会（“董事会”）欣然宣布本集团于截至二零二二年九月三十日止六个月之未经审核简明综合财务业绩，连同二零二一年同期之未经审核比较数字如下： 简明综合全面收益表 截至二零二二年九月三十日止六个月 ThreemonthsendedSixmonthsended30September30September 截至九月三十日止三个月截至九月三十日止六个月 2022 二零二二年 HK$港元(Unaudited) （未经审核） 49,075,788 (31,880,613) 2021 二零二一年 HK$港元(Unaudited) （未经审核） 20,725,469 (14,623,058) 2022 二零二二年 HK$港元(Unaudited) （未经审核） 92,943,972 (60,752,713) 2021 二零二一年 HK$港元(Unaudited) （未经审核 51,713,112 (33,830,100) 17,195,175 6,102,411 32,191,259 17,883,012 1,559,039 113,336 1,858,340 195,776 347,537 354,602 (558,195) (1,679,404) (7,710,646) (6,269,086) (14,740,230) (11,545,782) 11,391,105 301,263 18,751,174 4,853,602 (62,468) (85,676) (172,229) (151,594) (356,592) – (566,226) – 10,972,045 215,587 18,012,719 4,702,008 (1,426,630) 1,454 (2,807,844) (697,712) 9,545,415 217,041 15,204,875 4,004,296 Note 附注 ） Revenue收益6 Costofsales销售成本18 Grossprofit毛利 Otherincomeandothergains,net Reversalofimpairmentloss/(impairmentloss)ontradeandretentionreceivablesandcontractassets Generalandadministrativeexpenses 其他收入及其他收益 净额7 应收贸易账款及应收保留金以及合约资产之减值亏损拨 回╱（减值亏损）13,14 一般及行政开支 18 Operatingprofit经营溢利 Financecosts,net财务成本净额19 Shareoflossofanassociateaccountedforusingtheequitymethod 使用权益法入账之应占联营公司亏损 Profitbeforeincometax除所得税前溢利 Incometax(expense)/cre