中港照相2022/23中期业绩报告
2022/23 中期业绩报告 InterimReport CorporateInformation 公司资料 BOARDOFDIRECTORSEXECUTIVEDIRECTORS SunTaoHungStanley(DeputyChairmanandChiefExecutiveOfficer) SunTaoHsiRyanChanWaiKwanRita NON-EXECUTIVEDIRECTORS SunTaiLunDennis(Chairman) FungYueChunStephen INDEPENDENTNON-EXECUTIVEDIRECTORS LiKaFaiDavidLiuJianHuiAllan WongChiYunAllan COMPANYSECRETARY ChanWaiKwanRita PRINCIPALBANKERS BankofChina(HongKong)Limited IndustrialandCommercialBankofChina(Asia)LimitedTheHongkongandShanghaiBankingCorporationLimited AUDITOR PricewaterhouseCoopersCertifiedPublicAccountants RegisteredPublicInterestEntityAuditor REGISTEREDOFFICE VictoriaPlace,5thFloor31VictoriaStreetHamiltonHM10Bermuda PRINCIPALOFFICEINHONGKONG 8thFloor,TsuenWanIndustrialCentre220-248TexacoRoad TsuenWan,HongKong PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE MUFGFundServices(Bermuda)Limited4thFloorNorth CedarHouse 41CedarAvenueHamiltonHM12Bermuda HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE TricorTengisLimited 17/F,FarEastFinanceCentre16HarcourtRoad HongKong 董事会 执孙行道董弘（事副主席兼行政总裁） 孙道熙 陈蕙君 非孙执大行伦（董主事席） 冯裕津 独李立家非晖执行董事 刘健辉黄子欣 公陈司蕙秘君书 主中要国银银行行（香港）有限公司 中国工商银行（亚洲）有限公司香港上海汇丰银行有限公司 核罗数兵师咸永道会计师事务所执业会计师 注册办事处 注册公众利益实体核数师 VictoriaPlace,5thFloor31VictoriaStreetHamiltonHM10Bermuda 主要股份过户登记处 香香港港主荃要湾办事处德士古道220-248号荃湾工业中心8楼 MUFGFundServices(Bermuda)Limited4thFloorNorth CedarHouse 41CedarAvenueHamiltonHM12Bermuda 香港股份过户登记分处 卓香佳港登捷时有限公司 夏悫道16号 远东金融中心17楼 Contents 目录 管理层讨论及分析 2ManagementDiscussionandAnalysis 权益披露 9DisclosureofInterests 企业管治及其他信息 14CorporateGovernanceandOtherInformation 中期财务资料的审阅报告 16ReportonReviewofInterimFinancialInformation 简明综合收益表 18CondensedConsolidatedIncomeStatement 简明综合全面收益表 19CondensedConsolidatedStatementofComprehensiveIncome 简明综合财务状况表 20CondensedConsolidatedStatementofFinancialPosition 简明综合权益变动表 22CondensedConsolidatedStatementofChangesinEquity 简明综合现金流量表 23CondensedConsolidatedStatementofCashFlows 简明综合中期财务资料附注 24NotestotheCondensedConsolidatedInterimFinancialInformation ManagementDiscussionandAnalysis 管理层讨论及分析 OVERALLREVIEWREVENUEANDRESULTS CoronavirusDisease2019(“COVID-19”orthe“Pandemic”)becamemoderatedduringthesixmonthsended30September2022(the“Period”)afterthe5thwavereacheditspeakinthe4thquarterofFY2021/22.BusinessesofmostsegmentsoftheGroupoutperformedandreboundedfromthesixmonthsended30September2021(the“PreviousPeriod”)andtheGrouprecordedaconsolidatedrevenueofHK$538millionforthePeriod,representinganincreaseof13.0%ascomparedtothePreviousPeriod.Nonetheless,inventorysupply,anti-PandemicmeasuresincludingcompulsoryquarantinepolicyandsupportoftheGovernmentConsumptionVouchers(“GCV”)hadvariedimpactontheperformanceofeachsegment.DetailsarecontainedinthesectionofBusinessSegmentReview. NetprofitattributabletotheshareholdersoftheCompanyforthePeriodwasHK$12.2million,representinganincreaseof308.4%ascomparedtothePreviousPeriod.Inadditiontotheimprovementinsalesandgrossprofit,theincreaseinnetprofitwasalsocontributedbytherecognitionofthesubsidyentitledundertheEmploymentSupportSchemeoftheGovernmentofHK$10.0million.However,theincreasewasoffsettoacertainextentbytherevaluationlossofinvestmentpropertiesmainlylocatedinthePeople’sRepublicofChina(the“PRC”)ofHK$6.2millionandtheexchangelossonbankbalanceofHK$2.2million,bothweretheinevitableoutcomeofthesharpdepreciationofRenminbiofapproximately10%recordedsinceMarch2022. BasicearningspersharewasHK1.03centsforthePeriod(thePreviousPeriod:HK0.25cent).AstherearestilllotsofuncertaintiesshadowedtheglobaleconomyandthebusinessperformanceoftheGroup,theBoardofDirectors(the“Board”)doesnotrecommendthepaymentofanyinterimdividendforthePeriod. BUSINESSSEGMENTREVIEW MERCHANDISING PhotographicProducts ThedemandforphotographicproductsincreasedascomparedtothePreviousPeriodduetotherelaxationofcertainsocialdistancingmeasuresandthesupportfromtheGCVduringthePeriod.However,thegrowthofsalesofdigitalcamerasandlenseswasstillhinderedbytheproductsupplyfromFUJIFILMJapan.Itwasparticularlyduringthe1stquarterofthePeriodwhentheproductsupplywasseverelyaffectedbythelockdownofShanghaiwhichwastheproductionbaseofcertainsparepartsofcamerasandlenses.Fortunately,thesupplywasimprovedinthe2ndquarterandtwonewmodelsofdigitalcamerasnamelyX-H2SandX-H2andfournewlenseswerelaunchedtohelpcompensatingthelossinthesalesoftheseproductsduringthe1stquarterofthePeriod,resultinginanoverallsalesgrowthof10.5%ascomparedtothePreviousPeriod. 整体回顾 收益及业绩 2019新型冠状病毒病（“COVID-19”或“疫情”）在第五波疫情于FY2021/22第四季达到高峰后，于截至2022年9月30日止六个月（“本期间”）趋于缓和。本集团大部分分部的业务表现较截至2021年9月30日止六个月（“去年同期”）理想，并出现反弹，本集团于本期间的综合收益为港币5.38亿元，较去年同期上升13.0％。然而，存货供应、抗疫措施（包括强制性隔离检疫政策）和政府消费券计划（“政府消费券计划”）对各分部的业务影响各异。有关详情载于业务分部回顾一节。 本期间的本公司股东应占净利润为港币1,220万元，较去年同期上升308.4％。除了销售额和毛利改善的因素外，已确认的政府“保就业”计划补助港币1,000万元亦有助带动净利润上升。然而，该上升某程度上被主要位于中华人民共和国（“中国”）的投资物业的重估亏损港币620万元和银行结余的兑换亏损港币220万元（两者均为因人民币自2022年3月以来录得大幅贬值约10％不可避免地导致的结果）所抵销。 本期间的每股基本盈利为1.03港仙（去年同期：0.25港仙）。由于全球经济和本集团的业务表现仍受多项不明朗因素的阴霾所笼罩，董事会（“董事会”）不建议就本期间派付任何中期股息。 产品销售 业务分部回顾 摄影产品 于本期间，基于部分社交距离措施的放宽，加上政 府消费券计划带来的动力，摄影产品的需求较去年同期有所增加。然而，数码相机和镜头销售额的增长却仍受日本FUJIFILM产品供应所制肘，情况于本期间第一季尤其显着，当时的产品供应因上海封城而遭受严重打击，原
