forthesixmonthsended30September2022 截至二零二二年九月三十日 CONTENTS目录 CondensedConsolidatedIncomeStatement简明综合收益表2 CondensedConsolidatedStatementofComprehensiveIncome简明综合全面收益表3 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表4 CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表6 CondensedConsolidatedStatementofCashFlows简明综合现金流量表7 NotestoCondensedConsolidatedFinancialInformation简明综合财务资料附注8 ManagementDiscussionandAnalysis管理层讨论及分析26 CorporateGovernanceandOtherInformation企业管治及其他资料39 CONDENSEDCONSOLIDATEDINCOMESTATEMENT 简明综合收益表 TheBoardofDirectors(the“Board”)ofKinYatHoldingsLimited(“KinYat”,the“Company”)wouldliketoreporttheunauditedcondensedconsolidatedresultsoftheCompanyanditssubsidiaries(collectively,the“Group”)forthesixmonthsended30September2022(the“Period”or“1HFY2023”),togetherwiththecomparativefiguresforthepreviouscorrespondingperiodandtherelevantexplanatorynotes.TheinterimfinancialresultshavebeenreviewedbytheAuditCommitteeoftheCompany(the“AuditCommittee”)buthavenotbeenreviewedbytheauditoroftheCompany. CONDENSEDCONSOLIDATEDINCOMESTATEMENT 建溢集团有限公司(“建溢”、“本公司”)董事会(“董事会”)谨此呈报本公司及其附属公司 (统称“本集团”)截至二零二二年九月三十日止六个月(“期内”或“二零二三年财政年度上半年”)之未经审核简明综合业绩,连同去年同期之比较数字及相关解释附注。本中期财务业绩已由本公司之审核委员会(“审核委员会”)审阅,但未经本公司核数师审阅。 简明综合收益表 Unaudited forthesixmonthsended30September未经审核截至九月三十日止六个月 2022 2021 二零二二年 二零二一年 Notes HK$’000 HK$’000 附注 千港元 千港元 Revenue 收益 3 697,224 1,364,779 Costsofsales 销售成本 (608,776) (1,196,121) Grossprofit 毛利 88,448 168,658 Otherincomeandgains,net 其他收入及收益,净额 3 11,722 43,230 Sellinganddistributionexpenses 销售及分销开支 (21,716) (37,797) Administrativeexpenses 行政开支 (46,493) (79,768) Impairmentofpropertiesunderdevelopmentandcompletedpropertiesheldforsale 发展中物业及持作出售之竣工 物业减值 (187,919) – Reversalofimpairmentlosses/(impairmentlosses)onfinancialassets 金融资产之减值亏损拨回╱ (减值亏损) 5,392 (2,000) Financecosts,net 财务费用,净额 4 (4,164) (4,770) (Loss)/profitbeforeincometax 除所得税前(亏损)╱溢利 5 (154,730) 87,553 Incometaxexpense 所得税开支 6 (877) (11,279) (Loss)/profitfortheperiodattributabletoequityholdersoftheCompany 本公司权益持有人应占期内 (亏损)╱溢利 (155,607) 76,274 (Loss)/earningspershareattributabletoequityholdersofthecompany 本公司权益持有人应占 每股(亏损)╱盈利 Basicanddiluted 基本及摊薄 8 HK(35.45)cents港仙 HK17.38cents港仙 DetailsofthedividendaredisclosedinNote7tothecondensedconsolidatedfinancialinformation. 2KINYATHOLDINGSLIMITED建溢集团有限公司 股息之详情于简明综合财务资料附注7内披露。 INTERIMREPORT2022中期报告 CONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME 简明综合全面收益表 Unaudited forthesixmonthsended30September 未经审核 2022 二零二二年 2021 二零二一年 HK$’000 千港元 HK$’000 千港元 (155,607) 76,274 (132,874) 6,408 (48,073) – 10,144 – (37,929) – (170,803) 6,408 (326,410) 82,682 截至九月三十日止六个月 (Loss)/profitfortheperiod期内(亏损)╱溢利 Othercomprehensive(loss)/income:其他全面(亏损)╱收益: Itemthatmaybereclassifiedtotheincomestatement:可重新分类至收益表之项目: Exchangetranslationreserveontranslationofforeignoperations Othercomprehensive(loss)/incomenottobereclassifiedtotheincomestatementinsubsequentperiod: 换算海外业务产生之汇兑储备 于其后期间不会重新分类至收益表之其他全面(亏损)╱收益: Deficitonrevaluationoflandandbuildings土地及楼宇重估亏绌 Deferredtaxcredittoassetrevaluationreserve于资产重估储备之 递延税项抵免 Othercomprehensive(loss)/incomefortheperiod,netoftax 期内其他全面(亏损)╱收益,扣除税项 Totalcomprehensive(loss)/incomefortheperiod期内全面(亏损)╱收益总额 Note: Duringthesixmonthsended30September2022,provisionofHK$175,695,000andHK$12,224,000wererecognisedinthecondensedconsolidatedincomestatementtowritedownthepropertiesunderdevelopmentandcompletedpropertiesheldforsaletotheirnetrealisablevalue,respectively.RevaluationdeficitsofHK$48,073,000onrevaluationoflandandbuildingsweredebitedtotheassetrevaluationreserve. 附注: 截至二零二二年九月三十日止六个月,已于简明综合收益表中确认拨备175,695,000港元及12,224,000港元,以分别撇减发展中物业及持作出售之竣工物业至其可变现净值。已于资产重估储备扣除重估土地及楼宇产生之重估亏绌48,073,000港元。 INTERIMREPORT2022中期报告KINYATHOLDINGSLIMITED建溢集团有限公司3 CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION 简明综合财务状况表 Unaudited30September 2022 Audited31March 2022 未经审核二零二二年九月三十日 经审核二零二二年三月三十一日 Notes HK$’000 HK$’000 附注 千港元 千港元 ASSETS 资产 Non-currentassets 非流动资产 Property,plantandequipment 物业、厂房及设备 830,308 983,239 Investmentproperties 投资物业 59,074 65,280 Right-of-useassets 使用权资产 9 29,872 34,652 Propertiesunderdevelopment 发展中物业 10 39,014 42,217 Intangibleassets 无形资产 10,857 10,857 Financialassetsatfairvalue throughprofitorloss 透过损益按公平值列账之 金融资产 12,822 12,684 Prepaymentsanddeposits 预付款项及按金 13 93,513 85,843 Deferredtaxassets 递延税项资产 5,690 5,745 Totalnon-currentassets 非流动资产总值 1,081,150 1,240,517 Currentassets 流动资产 Propertiesunderdevelopment 发展中物业 10 238,635 411,898 Completedpropertiesheldforsale 持作出售之竣工物业 11 119,386 143,954 Inventories 存货 213,636 286,886 Accountsandbillsreceivable 应收账款及票据 12 253,585 289,319 Prepayments,depositsand otherreceivables 预付款项、按金及 其他应收款项 13 192,276 236,397 Financialassetsatfairvalue throughprofitorloss 透过损益按公平值列账之 金融资产 12,814 14,508 Taxrecoverable 可收回税项 8,993 11,339 Pledgeddeposits 已抵押存款 11,391 12,326 Timedeposits 定期存款 13,360 13,355 Restrictedbankdeposits 受限制银行存款 613 650 Cashandcashequivalents 现金及现金等同物 265,022 256,934 Totalcurrentassets 流动资产总值 1,329,711 1,677,566 Totalassets 总资产 2,41