星谦发展二零二三年中期报告

InfinityDevelopmentHoldingsCompanyLimited 星谦发展控股有限公司 IncorporatedintheCaymanIslandswithlimitedliability 于开曼群岛注册成立之有限公司 StockCode股份代号:640 InterimReport 中期报告 2023 CONTENTS 目录 Pages 页次 CorporateInformation公司资料2 ManagementDiscussionandAnalysis管理层讨论及分析4 CorporateGovernanceandOtherInformation企业管治及其他资料10 IndependentReviewReport独立审阅报告14 CondensedConsolidatedStatementofProfitorLoss简明综合损益表16 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益及其他全面收益表17 CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况表 18 CondensedConsolidatedStatementofChangesinEquity 简明综合权益变动表 20 CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 21 NotestotheCondensedConsolidatedFinancialStatements 简明综合财务报表附注 22 CORPORATEINFORMATION 公司资料 DIRECTORS ExecutiveDirectors Mr.IeongUn(ChairmanandChiefExecutiveOfficer) Mr.IpChinWingMr.IpKaLun Mr.StephenGrahamPrince IndependentNon-executiveDirectors Mr.ChanWingYauGeorgeMr.SimonLuk Mr.TongHingWah AUDITCOMMITTEE Mr.TongHingWah(Chairman)Mr.ChanWingYauGeorgeMr.SimonLuk NOMINATIONCOMMITTEE Mr.SimonLuk(Chairman)Mr.ChanWingYauGeorgeMr.TongHingWah Mr.IpKaLun REMUNERATIONCOMMITTEE Mr.ChanWingYauGeorge(Chairman) Mr.SimonLuk Mr.TongHingWahMr.IpKaLun COMPANYSECRETARY Mr.ShumHoiLuen AUTHORISEDREPRESENTATIVES Mr.IpChinWingMr.ShumHoiLuen AUDITOR RSMHongKong CertifiedPublicAccountants (PublicInterestEntityAuditorregistered inaccordancewiththeAccountingandFinancialReportingCouncilOrdinance) 董事 执行董事 杨渊先生（主席兼行政总裁）叶展荣先生 叶嘉伦先生 StephenGrahamPrince先生 独立非执行董事 陈永佑先生 陆东全先生汤庆华先生 审核委员会 汤庆华先生（主席）陈永佑先生 陆东全先生 提名委员会 陆东全先生（主席）陈永佑先生 汤庆华先生叶嘉伦先生 薪酬委员会 陈永佑先生（主席）陆东全先生 汤庆华先生叶嘉伦先生 公司秘书 沈凯联先生 法定代表 叶展荣先生沈凯联先生 核数师 罗申美会计师事务所执业会计师 （于《会计及财务汇报局条例》下的注册公众利益实体核数师） CORPORATEINFORMATION 公司资料 REGISTEREDOFFICE ThirdFloor,CenturyYardCricketSquare,P.O.Box902GrandCayman KY1-1103 CaymanIslands PRINCIPALPLACEOFBUSINESSINHONGKONG Units2201–2202,22/F AllianceBuilding 133ConnaughtRoadCentralHongKong HEADOFFICEOFTHEGROUP RuadePequimNo.202A–246MacauFinanceCentre 16AndarA–D,Macau LEGALADVISER MichaelLi&Co. PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE TricorServices(CaymanIslands)LimitedThirdFloor,CenturyYard CricketSquare,P.O.Box902GrandCayman KY1-1103 CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong PRINCIPALBANKERS BancoTaiFung,S.A.R.L.,MacauTheBankofEastAsia,Ltd.,Macau TheHongkongandShanghaiBankingCorporationLimited,MacauCitibank,N.A.,HongKong DBSBank(HongKong)LimitedBankofChina(HongKong)Limited STOCKCODE 640 CORPORATEWEBSITE www.infinitydevelopment.com.hk 注册办事处 ThirdFloor,CenturyYardCricketSquare,P.O.Box902GrandCayman KY1-1103 CaymanIslands 香港主要营业地点 香港 干诺道中133号诚信大厦 22楼2201–2202室 集团总部 澳门新口岸 北京街202A–246号 澳门金融中心16楼A–D室 法律顾问 李智聪律师事务所 股份过户登记总处 TricorServices(CaymanIslands)LimitedThirdFloor,CenturyYard CricketSquare,P.O.Box902GrandCayman KY1-1103 CaymanIslands 香港股份过户登记分处 卓佳证券登记有限公司香港 夏悫道16号 远东金融中心17楼 主要往来银行 大丰银行有限公司，澳门东亚银行有限公司，澳门 香港上海汇丰银行有限公司，澳门花旗银行，香港 星展银行（香港）有限公司中国银行（香港）有限公司 股份代号 640 公司网站 www.infinitydevelopment.com.hk MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论及分析 FINANCIALREVIEW Revenue TherevenueofInfinityDevelopmentHoldingsCompanyLimited(the“Company”)anditssubsidiaries(collectivelythe“Group”)forthesixmonthsended31March2023and2022wereapproximatelyHK$358,656,000andapproximatelyHK$377,603,000respectively,andremainedstable. Grossprofit ThegrossprofitoftheGroupforthesixmonthsended31March2023and2022wereapproximatelyHK$105,965,000andapproximatelyHK$90,789,000respectively,representinganincreaseofapproximately16.7%. Theincreaseingrossprofitwasprimarilyduetothedecreaseincostsofpurchaseforthesixmonthsended31March2023. GainondisposalofassetsclassifiedasheldforsaleThegainondisposalofassetsclassifiedasheldforsaleoftheGroupforthesixmonthsended31March2022whichamountedtoapproximatelyHK$32,692,000,wasaone-offandnon-recurringgainondisposalofproperties(the“DisposalofProperties”),comprisingatotalof14commercialunitslocatedinMacaoSpecialAdministrativeRegion(“Macau”)ofthePeople’sRepublicofChina(the“PRC”),recognisedforthesixmonthsended31March2022uponthecompletionoftheDisposalofPropertieson28December2021. Sellinganddistributioncosts ThesellinganddistributioncostsoftheGroupforthesixmonthsended31March2023and2022wereapproximatelyHK$26,225,000andapproximatelyHK$23,535,000respectively,representinganincreaseofapproximately11.4%. Theincreaseinsellinganddistributioncostswasprimarilyduetotheincreaseincarriageoutwardschargesforthesixmonthsended31March2023. Administrativeexpenses TheadministrativeexpensesoftheGroupforthesixmonthsended31March2023and2022wereapproximatelyHK$49,936,000andapproximatelyHK$40,252,000respectively,representinganincreaseofapproximately24.1%. Theincreaseinadministrativeexpenseswasmainlyduetotheincreaseinemployeebenefitsexpenseforthesixmonthsended31March2023. 财务回顾 收益 截至二零二三年及二零二二年三月三十一日止六个月，星谦发展控股有限公司（“本公司”）及其附属公司（统称“本集团”）的收益分别约358,656,000港元及约377,603,000港 元，保持稳定。 毛利 截至二零二三年及二零二二年三月 三十一日止六个月，本集团的毛利分别约105,965,000港元及约90,789,000港元，增加约16.7%。 毛利增加主要由于截至二零二三年三月三十一