润利海事2022中期报告

ManagementDiscussionandAnalysis 2 管理层讨论及分析OtherInformation 8 其他资料 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 19 简明综合损益及其他全面收益表 CondensedConsolidatedStatementofFinancialPosition 20 简明综合财务状况表 CondensedConsolidatedStatementofChangesinEquity 22 简明综合权益变动表CondensedConsolidatedStatementofCashFlows 24 简明综合现金流量表 NotestotheCondensedConsolidatedFinancialStatements 26 简明综合财务报表附注 CONTENTS 目录 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论及分析 BUSINESSREVIEW TheBoardispleasedtoannouncetheunauditedcondensedconsolidatedinterimresultsoftheGroupforthesixmonthsended30September2022.TheGroupisamaritimeservicesproviderinHongKongwithover20yearsofoperatinghistory.TheprincipalactivitiesoftheGroupareprovisionof(i)vesselcharteringandrelatedservices;and(ii)shipmanagementinHongKong.TheGroup’svesselcharteringandrelatedservicesinclude(i)timecharterservices;(ii)voyagecharterservices;and(iii)otherrelatedservices,suchasprovisionofcrewmembers,maritimeconsultationservicesandvesselrepairandmaintenanceservices.TheGroupprovideditstimecharterandvoyagecharterservicesthroughitsvesselfleet,whichcomprises(i)54self-ownedvessels;and(ii)vesselscharteredfromthird-partyvesselsuppliersfromtimetotime. DuringthePeriod,theGroupprovideditsvesselcharteringandrelatedservicesmainlytothemarineconstructioncontractorsofseveralmarineinfrastructureprojectsinHongKong,includingtheThree-RunwaySystemprojectintheHongKongInternationalAirport,theIntegratedWasteManagementFacilitiesPhase1projectinShekKwuChau,andTungChungNewTownExtensionproject. BUSINESSPROSPECT Astherearenumbersofhigh-profiledevelopmentprojectsandinfrastructureprojectsrelatedtomarineconstructionworksinitiatedbythegovernmentofHongKonginrecentyears,themanagementoftheGroupexpectsthedemandoftheGroup’svesselcharteringandrelatedservicesforthesemarineconstructionprojectswouldincreasesteadily,andsuchprojectsareexpectedtocontributetotheGroup’srevenueinthefuture.TheGroupwillcontinuetoinvestinitsvesselfleetinordertocapturesuchbusinessopportunities. TherevenueandprofitsfromtheGroup’sshipmanagementbusinessisexpectedtoremainstablegoingforward. 业务回顾 董事会欣然宣布本集团截至二零二二年 九月三十日止六个月的未经审核简明综合中期业绩。本集团为香港海事服务供应商，拥有逾20年营运历史。本集团主要业务为在香港提供：(i)船舶租赁及相关服务；及(ii)船舶管理。本集团的船舶租赁及相关服务包括：(i)定期租船；(ii)航次租船；及(iii)其他相关服务，例如提供船员、海事咨询服务及船舶维修及保养服务。本集团以自营船队提供定期租船及航次租船服务，船队包括(i)54艘自营船舶；及(ii)不时自第三方船舶供应商租赁的船舶。 于本期间内，本集团主要向香港多个海事基建项目的海事建筑承建商提供船舶租赁及相关服务，包括香港国际机场三跑道系统项目、石鼓洲综合废物管理设施第一期工程及东涌新市镇扩展项目。 业务前景 由于近年来香港政府发起多项与海事建 筑工程有关的备受瞩目发展项目及基建项目，本集团管理层预期，有关海事建筑项目对本集团的船舶租赁及相关服务的需求将稳步增加，预计有关项目将有利于本集团的未来收益。本集团将继续投资于其船队，以把握此等商机。 预期本集团船舶管理业务的收益及溢利将持续保持稳定。 FINANCIALREVIEW Revenue Forthesixmonthsended30September2022,theGroup’stotalrevenuerecordedadecreaseof9.6%fromapproximatelyHK$145,531,000forthecorrespondingperiodlastyeartoapproximatelyHK$131,550,000forthePeriod,whichwasmainlyattributedbythedecreasedrevenueofvesselcharteringandrelatedservices,suchasprocurementservices,renderedtoshorttermmarineservicesprojects. Costofrevenue TheGroup’scostofrevenueprimarilyconsistsofvesselcharteringcosts,staffcostsandrelatedexpenses,subcontractingfees,repairandmaintenanceexpenses,fuelcosts,depreciationexpenses,andothercosts.Thecostofrevenuedecreasedbyapproximately24.0%,fromapproximatelyHK$113,924,000forthecorrespondingperiodlastyeartoapproximatelyHK$86,560,000forthePeriod,whichwasmainlyrepresentedbythedecreasedvesselcharteringexpensespayabletothird-partyvesselsuppliersandothercostsrelatedtoservicesrenderedtoshorttermmarineservicesprojectsduringthePeriod,assuchrevenuehasdecreasedduringthePeriod. Grossprofitandgrossprofitmargins TheGroup’sgrossprofitincreasedbyapproximately42.3%,fromapproximatelyHK$31,607,000forthecorrespondingperiodlastyeartoapproximatelyHK$44,990,000forthePeriod.Meanwhile,theGroup’sgrossprofitmarginincreasedbyapproximately12.5percentagepointfromapproximately21.7%forthecorrespondingperiodlastyeartoapproximately34.2%forthePeriod,whichwasmainlydueto(i)theaforesaiddecreaseintheprovisionofthird-partyownedvessels,whichgeneratedrelativelylowergrossprofitmarginthantheGroup’sself-ownedvessels;and(ii)decreasedportionoflowergrossprofitmarginservicesrenderedamongthetotalrevenue. 财务回顾 收益 截至二零二二年九月三十日止六个月，本集团之总收益由去年同期约145,531,000港元减少9.6%至本期间约 131,550,000港元，此乃主要由于向短期海事服务项目提供船舶租赁及相关服务（例如采购服务）的收益减少所致。 收益成本 本集团的收益成本主要包括船舶租赁成本、员工成本及相关开支、分包费用、维修及保养开支、燃料成本、折旧开支及其他成本。收益成本由去年同期约113,924,000港元减少约24.0%至本期间约86,560,000港元，此乃主要代表于本期间内应付第三方船舶供应商之船舶租赁开支及其他向短期海事服务项目提供服务相关的成本减少之净影响，是由于本期间该收入有所减少。 毛利及毛利率 本集团的毛利由去年同期约31,607,000港元增加约42.3%至本期间约44,990,000港元。与此同时，本集团毛利率由去年同期约21.7%增加约12.5个百分点至本期间约34.2%，主要由于(i)上文所述第三方自有船舶的供应减少，产生的毛利率相对低于本集团自有船舶；及(ii)总收入中提供的毛利率较低的服务占比减少所致。 Otherincome TheGroup’sotherincomeincreasedfromapproximatelyHK$390,000forthecorrespondingperiodlastyeartoapproximatelyHK$2,752,000forthePeriod. Duringthesixmonthsended30September2022,theGrouprecognisedgovernmentgrantsofHK$2,321,000(2021:HK$nil)inrespectofCOVID-19-relatedsubsidies,ofwhichHK$2,321,000(2021:HK$nil)relatestoEmploymentSupportSchemeprovidedbytheHongKonggovernment. Othergainsandlosses TheGrouprecorde