信佳国际中期报告 2022/23

C O N T E N T S 目 录 企业使命 MISSIONSTATEMENT Wecontributetotheadvancementofsociety 2 CorporateInformationbyprovidingpeoplew公司资料employingadvancedtec theenvironmentalw 4 FinancialHighlightsnurtureprofessionals财务摘要towardsourgoalsin 5 Chairman’sStatementcustomersfirst,wepr主席报告productsandservices, 10 ManagementDiscussionandAnalysis创新科技倡导管理层讨论及分析共创理想以客 19 OtherInformation其他资料 26 CondensedConsolidatedInterimBalanceSheet简明综合中期资产负债表 28 CondensedConsolidatedInterimIncomeStatement简明综合中期收益表 29 CondensedConsolidatedInterimStatementofComprehensiveIncome简明综合中期全面收益表 30 CondensedConsolidatedInterimStatementofChangesinEquity简明综合中期权益变动表 32 CondensedConsolidatedInterimCashFlowStatement简明综合中期现金流量表 34 NotestotheCondensedConsolidatedInterimFinancialInformation简明综合中期财务资料附注 ithqualityproductsandhnology,withprotecting aysinmind.Wehireandand,together,wemarchpacewithtime.Puttingovidethemwiththebestassuringwin-winresults. 环保培育英才为本互惠双赢 企业目标 CORPORATEOBJECTIVE TobecomeatechnologicallyadvancedandinnovativecompanyinAsiaandthepreferredpartnerbyprovidingcomprehensiveelectronicssolutionsandbuildingapethealthecosystem. 致力提供全面电子解决方案及建构宠物健康生态系统， 以成为亚洲先进及创新的公司及最备受信赖的商务伙伴为目标。 公司资料 CORPORATEINFORMATION BOARDOFDIRECTORS ExecutiveDirectors Dr.NgChiHo(Chairman) Mr.MaFungOn(DeputyChairman) Dr.NgManCheuk Non-ExecutiveDirectors Mr.LeeKamHungProf.LukWingChing IndependentNon-ExecutiveDirectors Mr.LeungYuMing,StevenMr.ChanKitWang Dr.CheungNimKwan COMPANYSECRETARY Ms.ZengZhi AUDITCOMMITTEE Mr.LeungYuMing,StevenMr.ChanKitWang Dr.CheungNimKwan AUDITOR PricewaterhouseCoopers CertifiedPublicAccountantsandRegisteredPIEAuditor LEGALADVISER MinterEllisonLLP PRINCIPALBANKERS BankofChina(HongKong)LimitedCitibank,N.A. DBSBank(HongKong)LimitedMUFGBank,Ltd. StandardCharteredBank(HongKong)Limited TheHongkongandShanghaiBankingCorporationLimited 董事会 执行董事 吴自豪博士（主席）马逢安先生（副主席）吴民卓博士 非李锦执雄行先董生事 陆永青教授 独梁宇立铭非先执生行董事 陈杰宏先生张念坤博士 公曾智司女秘士书 审梁宇核铭委先员生会 陈杰宏先生张念坤博士 核罗兵数咸师永道会计师事务所 执业会计师及注册公众利益实体核数师 法铭德律有顾限问法律责任合伙律师事务所主中国要银银行（行香港）有限公司 花旗银行 星展银行（香港）有限公司株式会社三菱UFJ银行 渣打银行（香港）有限公司香港上海汇丰银行有限公司 2SUGAINTERNATIONALHOLDINGSLIMITEDInterimReport2022/23 公司资料 CORPORATEINFORMATION REGISTEREDOFFICE ClarendonHouse2ChurchStreet HamiltonHM11Bermuda HEADOFFICEANDPRINCIPALPLACEOFBUSINESS 22ndFloor,TowerB,BillionCentre1WangKwongRoad,KowloonBayKowloon,HongKong BERMUDAPRINCIPALSHAREREGISTRAR MUFGFundService(Bermuda)Limited26BurnabyStreet HamiltonHM11Bermuda HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE ComputershareHongKongInvestorServicesLimitedShops1712–1716 17thFloor,HopewellCentre183Queen’sRoadEastWanchai,HongKong PUBLICRELATIONSCONSULTANT StrategicFinancialRelationsLimited24thFloor,AdmiraltyCentreI 18HarcourtRoadHongKong CONTACTS Telephone:(852)29530383 Facsimile:(852)29531523Website:www.suga.com.hkStockcode:912 ClarendonHouse2ChurchStreet 注册办事处 HamiltonHM11Bermuda 总办事处及主要营业地点 香港九龙 百慕大主要股份登记处 九龙湾宏光道一号亿京中心B座22楼 MUFGFundService(Bermuda)Limited26BurnabyStreet HamiltonHM11Bermuda 香港股份过户登记分处 香港中央证券登记有限公司香港湾仔 皇后大道东183号合和中心17楼 1712–1716号铺 公纵横共财关经系公关顾顾问问有限公司 香港 夏悫道18号 海富中心第一期24楼 联电话络：资(85料2)29530383 传真：(852)29531523 网址：www.suga.com.hk股份代号：912 信佳国际集团有限公司2022/23中期报告3 财务摘要 FINANCIALHIGHLIGHTS OPERATINGRESULTS经营业绩 Revenue收益 GrossProfit毛利 GrossProfitmargin毛利率 Operatingprofit经营溢利 ProfitattributabletoownersoftheCompany本公司拥有人应占溢利 Basicearningspershare(HKcents)每股盈利（港仙） EBITDAEBITDA EBITDAMarginEBITDA利润率 Sixmonthsended30September 截至九月三十日止六个月 743,576 107,880 14.5% 33,494 26,665 9.36 51,669 6.9% 千港元 HK$’000 二零二二年 2022 2021 二零二一年 HK$’000 千港元 1,003,298 134,692 13.4% 38,953 29,103 10.22 57,237 5.7% FINANCIALPOSITION财务状况 Cashandcashequivalents现金及现金等价物 158,039 141,657 174,706 206,000 (16,667) 787,067 (64,343) 809,959 2.0 1.8 22.2% 25.4% 2.1% 7.9% 22.3 36.0 129 91 61 61 3.4% 7.1% Totalbankborrowings银行借款总额 Asat30September 于二零二2二02年2九月三十日 HK$’000 千港元 Asat31March 于二零二2二02年2三月三十一日 HK$’000 千港元 Netdebt(Totalbankborrowingslesscashandcashequivalents) 负债净额（银行借款总额减现金及现金等价物） Totalequity权益总额 KEYFINANCIALRATIOS主要财务比率 Currentratio流动比率 Gearingratio资产负债比率 Netgearingratio净资产负债比率 Interestcoverageratio利息覆盖率 Inventoryturnoverdays存货周转日数 Debtorsturnoverdays应收账款周转日数 Returnonaverageequity平均股本回报率 4SUGAINTERNATIONALHOLDINGSLIMITEDInterimReport2022/23 OnbehalfoftheBoardofDirectors,IherebypresenttheinterimresultsofSugaInternationalHoldingsLimited(the“Company”)anditssubsidiaries(“SUGA”orthe“Group”)forthesixmonthsended30September2022. FINANCIALPERFORMANCE Duringtheperiodunderreview,thebusinessenvironmentbecamemorecomplexandchallengingduetothecontinuedresurgenceoftheCOVID-19pandemic,coupledwithrisingglobalinflationandinterestratehikesbytheU.S.FederalReserveandtheEuropeanCentralBank.However,owingtoSUGA’sdiversifiedproductportfoliostrategyandstrongproductdevelopmentcapabilities,theGroupwasabletoovercomechallengesandadvanceitsbusinessesduringtheperiod. TheGroup’sturnoverdecreasedby25.9%year-on-yeartoHK$743.6(1H2021/22:HK$1,003.3million).GrossprofitwasHK$107.9(1H2021/22:HK$134.7million).BenefitingfromthecontinuousimprovementintheefficiencyoftheGroup’sfactor