富士高实业中期报告 2022/2023

2022/2023 InterimReport中期报告 VISION愿景 Tobecomeourcustomers’preferredstrategicpartnerintheacousticsandelectronicsindustries. 成为在电声及电子领域客户首选的策略性合作伙伴。 MISSION使命 Throughadvancementsininnovativetechnologies,westrivetoprovidevalue-addedanddistinctproductstoourcustomers. 以先进及创新科技，竭力为客户提供高增值、高差异性的产品。 VALUES价值观 We,asapartner,abidebyourcommitmenttoourcustomers. We,asaninnovator,relentlesslypursueexcellence. We,asateam,crossthefinishlinetogether. We,asacorporatecitizen,devoteourselvestotheprosperityofoursociety. 与客为盟，信守承诺；锐意创新，追求卓越；团结协作，达成目标； 取之社会，回馈社会。 CONTENTS目录 2ManagementDiscussionandAnalysis 管理层讨论及分析 6ReportoftheDirectors 董事会报告 14 ReportonReviewofInterimFinancialInformation 中期财务资料的审阅报告 16 CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况表 18 CondensedConsolidatedStatementofComprehensiveIncome 简明综合全面收益表 20 CondensedConsolidatedStatementofChangesinEquity 简明综合权益变动表 21 CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 22 NotestotheCondensedConsolidatedInterimFinancialInformation 简明综合中期财务资料附注 39CorporateInformation 公司资料 ManagementDiscussionandAnalysis 管理层讨论及分析 BUSINESSREVIEW Inthefirsthalfof2022,theCOVID-19pandemic(the“Pandemic”)andvariousgeopoliticalconflictsremainedunresolved.Consequently,theglobaleconomyandgeneralbusinessclimatecontinuedtobelacklustre,whichinevitablyaffectedtheelectro-acousticindustry.However,byleveragingitsqualityproducts,whicheffectivelyaddressedthedemandsoftop-tieraudiobrandsanddiscerningconsumers,theGroupalongwithitscustomerswereabletooutperformtheindustryandbolstertheirbusinessdespitetheadverseclimate.Forthesixmonthsended30September2022(the“InterimPeriod”),theGroup’stotalrevenueroseby28.9%year-on-yeartoHK$531.3million(2021:HK$412.2million).WithgreatereconomiesofscaleandeffectivestaffcostcontrolimplementedbytheGroup–thoughpartiallyoffsetbyanincreaseinthecostofmaterialsduetoachangeinproductmix,grossprofitsurged76.1%toHK$91.5million(2021:HK$52.0million).Despiteaone-offexpensefromceasingtheoperationofanunderperformingbusinessinaccessoriessegment,aswellascostsfromstreamliningthegeneralworkforcetoenhanceefficiency,theGroupstillmanagedtonarrowthelossattributabletotheequityholdersoftheCompanyby82.0%toHK$4.2million(2021:HK$23.5million).BasiclosspersharewereHK0.99cents(2021:HK5.51cents). BUSINESSSEGMENTANALYSIS HeadsetsandHeadphones NotwithstandingthechallengesbroughtbythePandemic,whichcontinuedtolingerduringtheInterimPeriod,theGrouppersistedinboostingitsproductdevelopmentcapabilitiesandreinforcedtieswithtop-tieraudiobrands.Drivenbythelaunchofnewproductsthatwerewellreceivedbythemarket,theGroup’sheadsetsandheadphonessegmentwasabletobuckthetrendandachievesalesgrowth.Revenueofheadsetsandheadphonesbusinessconsequentlyrose19.4%toHK$354.9million(2021:HK$297.3million),accountingfor66.8%oftheGroup’stotalrevenue. Throughcontinuousefforttowardsproductdevelopment,withparticularfocusonadvancedtechnologiesincludingTrueWireless,ANCandHybridANC,theGrouplaunchednewsolutionsforbrandedcustomers.Thesehigh-qualityelectro-acousticproductstargetedsophisticatedconsumers,andtheirsustaineddemandhelpedtodrivesales.Moreover,tocaptureopportunitiesbroughtbythe“NewNormal”,theGroupfurtherexpandedtheCallCentre&Office(“CC&O”)productportfolioduringtheInterimPeriod,whichalsosupportedtherevenuegrowth. 业务回顾 于2022年上半年，COVID-19疫症（“疫症”）及多重地缘政治冲突仍悬而未决。因此，全球经济及整体营商 氛围持续低迷，从而不可避免地影响电声行业的表现。尽管如此，凭藉优越品质产品，有效满足顶尖音频品牌及眼光独到客户的需求，并与客户协力合作，本集团表现于同业中脱颖而出，助力客户业务逆风增 长。截至2022年9月30日止6个月（“中期期间”），本集 团总收入同比增长28.9%至531,300,000港元(2021： 412,200,000港元）。本集团增强规模效益及实施有效的员工成本控制，虽有关利好因产品组合变动引致原料成本增加而部分抵销，仍带动毛利飙升76.1% 至91,500,000港元(2021:52,000,000港元）。尽管终 止配件分部表现不佳业务营运产生一次性开支，以及为提升效率精简整体员工队伍产生一定费用，本集团仍竭力将归属本公司股权持有人之亏损缩减82.0%至 4,200,000港元（2021：23,500,000港元）。每股基本亏损为0.99港仙（2021：5.51港仙）。 业务分部分析 戴咪耳机及音响耳机 疫症于中期期间持续肆虐，尽管面临重重营商挑战，本集团持续提升产品开发能力，并加强与顶尖音频品牌的合作联盟。本集团新推出产品的市场反应热烈，带动戴咪耳机及音响耳机分部逆市录得销售增长。因此，戴咪耳机及音响耳机业务的收入增长19.4%至354,900,000港元（2021：297,300,000港元），占本集 团总收入的66.8%。 本集团持续推进产品开发，尤其侧重真实无线、主动式降噪及混合式主动式降噪等先进技术，并为品牌客户推出新解决方案。该等优质电声产品面向顶级客户，源源不断的客户需求带动销售增长。此外，为紧握“新常态”带来的商机，于中期期间本集团进一步 扩大呼叫中心及办公室（“呼叫中心及办公室”）产品组 合，亦有助提振收入增长。 FujikonIndustrialHoldingsLimited2 InterimReport2022/2023 ManagementDiscussionandAnalysis 管理层讨论及分析 BUSINESSSEGMENTANALYSIS(Continued) HeadsetsandHeadphones(Continued) Despiteseveralchallengesthatcontinuedtoaffecttheheadsetsandheadphonesoperation,andthusitsprofitabilityduringtheInterimPeriod,includingthepostponementofshipmentdeliveriesandaone-offarrangementtochangethedeliverydestinationrequestedbycustomers,andproductionthathadyettoreachoptimumlevels,thesegmentlossstillnarrowedsignificantlytoHK$3.6million(2021:HK$20.5million)forthesixmonthsended30September2022. AccessoriesandComponents Theaccessoriesandcomponentssegmentremainedresilientdespitethedownwardtrendexperiencedbytheelectro-acousticmarket.OwingtotheGroup’sstrongtieswithtop-tierbrandclientsandthedeliveryofhigh-qualityproductsthatappealedtocustomers,revenuefromtheaccessoriesandcomponentssegmentrose53.6%toHK$176.5million(2021:HK$114.9million),whichaccountedfor33.2%oftheGroup’stotalreven