优品3602022 中期报告

BestMart360HoldingsLimited 优品360控股有限公司 (IncorporatedintheCaymanIslandswithlimitedliability)(于开曼群岛注册成立的有限公司) StockCode股份代号：2360 InterimReport2022 CONTENTS目录 CorporateInformation公司资料2 ManagementDiscussionandAnalysis管理层讨论及分析4 OtherInformation其他资料18 ReportonReviewofInterimCondensedConsolidatedFinancialStatements CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 中期简明综合财务报表审阅报告25 简明综合损益及其他全面收益表27 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表29 CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表31 CondensedConsolidatedStatementofCashFlows简明综合现金流量表32 NotestotheUnauditedInterimCondensedConsolidatedFinancialStatements 未经审核中期简明综合财务报表附注33 BOARDOFDIRECTORS Executivedirectors Mr.LinTszFung(Chairman) Ms.HuiNgaiFan Independentnon-executivedirectors Mr.SzeIronsBBSJPMs.ChoySoYukBBSJPMr.LeeKaLun COMPANYSECRETARY Mr.KoWilsonWaiShun AUTHORISEDREPRESENTATIVES Mr.LinTszFung Mr.KoWilsonWaiShun AUDITCOMMITTEE Mr.LeeKaLun(Chairman) Mr.SzeIronsBBSJP Ms.ChoySoYukBBSJP REMUNERATIONCOMMITTEE Mr.SzeIronsBBSJP(Chairman) Ms.ChoySoYukBBSJP Mr.LinTszFung NOMINATIONCOMMITTEE Ms.ChoySoYukBBSJP(Chairman) Mr.LeeKaLunMs.HuiNgaiFan REGISTEREDOFFICE CricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands PRINCIPALPLACEOFBUSINESSINHONGKONG 11thFloor,C-BonsInternationalCenter,No.108WaiYipStreet, Kowloon,HongKong 董事会 执行董事 林子峰先生（主席） 许毅芬女士 独立非执行董事施荣怀先生BBSJP蔡素玉女士BBSJP李家麟先生 公司秘书 高伟舜先生 授权代表林子峰先生高伟舜先生 审核委员会 李家麟先生（主席）施荣怀先生BBSJP蔡素玉女士BBSJP 薪酬委员会 施荣怀先生BBSJP（主席） 蔡素玉女士BBSJP 林子峰先生 提名委员会 蔡素玉女士BBSJP（主席） 李家麟先生许毅芬女士 注册办事处 CricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands 香港主要营业地点 香港九龙 伟业街108号 丝宝国际大厦11楼 CORPORATEINFORMATION公司资料 INDEPENDENTAUDITOR BDOLimited CertifiedPublicAccountants LEGALADVISER Gallant PRINCIPALSHAREREGISTRARAND TRANSFEROFFICEINTHECAYMANISLANDS ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE ComputershareHongKongInvestorServicesLimited17MFloor HopewellCentre 183Queen’sRoadEast,WanchaiHongKong PRINCIPALBANKERS HangSengBankLimited StandardCharteredBank(HongKong)Limited HongKongandShanghaiBankingCorporationLimitedBankofChinaLimited ChinaConstructionBank(Asia)CorporationLimitedDBSBank(HongKong)Limited DahSingBankingGroupLimited STOCKCODE 2360 COMPANYWEBSITE www.bestmart360.com 独立核数师 香港立信德豪会计师事务所有限公司 执业会计师 法律顾问 何耀棣律师事务所 开曼群岛股份过户登记总处 ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands 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 17M楼 主要往来银行 恒生银行有限公司 渣打银行（香港）有限公司香港上海汇丰银行有限公司中国银行股份有限公司 中国建设银行（亚洲）股份有限公司星展银行（香港）有限公司 大新银行集团有限公司 股份代号 2360 公司网址 www.bestmart360.com TheGroupisaleisurefoodretaileroperatingchainretailstoresunderthebrands“BestMart360˚(优品360˚)”and“FoodVille”inHongKong,MacauandMainlandChina.TheGroupofferswideselectionofimportedpre-packagedleisurefoodsandothergroceryproductsprincipallyfromoverseas,whichcanbebroadly categorisedinto(i)chocolatesandconfectioneries;(ii)nutsanddriedfruits;(iii)packagedbakeryproductsandsnacks;(iv)biscuitsandpastries;(v)cerealsandmilk;(vi)beveragesandwine;(vii)rice,noodlesandgroceries;(viii)frozenandchilledfood;and(ix)otherproducts,suchaspersonalcareproducts,dailyitemsandanti-epidemicproducts.ItistheGroup’sbusinessobjectivetooffer“BestQuality”and“BestPrice”productstocustomersthroughcontinuouseffortsonglobalprocurement,withamissiontoprovidecomfortableshoppingenvironmentandpleasurableshoppingexperiencetocustomers. BUSINESSREVIEW Forthesixmonthsended30September2022(the“PeriodunderReview”),theGroupcontinuedtofaceachallengingoperatingenvironment.AccordingtothevisitorarrivalstatisticsreleasedbytheHongKongTourismBoard,visitorarrivalsfrom1January2022to30September2022reboundedmorethan2.45timesascomparedtothecorrespondingperiodlastyear.However,localtourismindustryhasyettofullyresumenormalactivitiesasworldwideandlocalanti-epidemicmeasureshavenotbeencompletelyrelaxed,affectingthepaceofrecoveryoftheoverallretailmarket.NotwithstandingthedisbursementofPhaseIIofconsumptionvouchers(CVS)bytheHongKonggovernmenttostimulateconsumptionduringthePeriodunderReview,accordingtotheCensusandStatisticsDepartment,thevalueoftotalretailsalesinHongKongforthefirstninemonthsofthisyearwasprovisionallyestimatedatapproximatelyHK$254,769million,whichwasstillslightlylowerthanthatofthecorrespondingperiodlastyearby1.3%,mainlyattributabletothehighbasefiguresfromthecorrespondingperiodlastyear. Despiteagenerallyweakretailsector,theGroupactivelycopedwithchallengesbyrapidlyadjustingitsproductmixinresponsetochangesintheneedsofconsumers.DuringthePeriodunderReview,theGroupmaintainedconsiderablegrowth. 本集团为一间连锁休闲食品零售商，于香港、澳门及内地经营“优品360˚”及“FoodVille”品牌零售店铺。本集团提供广泛系列主要来自海外的进口预先包装休闲食品及其他杂货产品，其可大致分为：(i)朱古力及糖果；(ii)果仁及干果；(iii)包装烘焙产品及零食；(iv)饼干及糕点；(v)谷类食品及牛奶；(vi)饮品及酒类；(vii)米、面食及粮油杂货；(viii)冷冻及急冻食物；及(ix)其他产品例如个人护理、生活用品及防疫产品等。本集团的经营宗旨是通过环球采购不断努力，为顾客提供“优质”和 “优价”的产品，以向顾客提供舒适的购物环境和愉快的购物体验为使命。 业务回顾 截至二零二二年九月三十日止六个月（“回顾期间”），本集团仍然面对充满挑战的经营环境。根据香港旅游