非凡领越中期报告 2023

RESULTS Duringthesixmonthsended30June2023(the“period”),theconsolidatedrevenueofVivaGoodsCompanyLimited(the “Company”togetherwithitssubsidiaries,the“Group”)increasedfromHK$755.2millioninthecorrespondingperiodinprioryeartoHK$5,444.3millionthisyear,representinganincreaseof620.9%.GrossprofitintheperiodwasHK$2,491.0million(thecorrespondingperiodin2022:HK$251.4million),representinganincreaseofHK$2,239.6millionor890.9%ascomparedtothecorrespondingperiodinprioryear.Thesignificantincreaseinrevenueandgrossprofitmarginwasmainlycontributedbytheexpansionofmulti-brandapparelandfootwearbusiness,includingtheacquisitionofC&JClark(No1)Limited(“Clark”,togetherwithitssubsidiaries,the“ClarkGroup”)inJuly2022. TheGroup’sotherincomeandotherlosses–netforthesixmonthsended30June2023amountedtogainsofHK$2.3million(thecorrespondingperiodin2022:lossesofHK$27.5million).Otherincomeandotherlosses–netduringtheperiodwasmainlyattributabletoi)interestincomeofHK$23.3million(thecorrespondingperiodin2022:HK$4.9million), ii)governmentgrantsofHK$16.1million(thecorrespondingperiodin2022:HK$22.9million),iii)foreignexchangelossofHK$38.3million(thecorrespondingperiodin2022:HK$17.7million);iv)fairvaluelossonderivativefinancialinstrumentsofHK$16.4million(thecorrespondingperiodin2022:nil)andv)nofairvaluelossonfinancialassetsatfairvaluethroughprofitorlosswasrecognisedincurrentperiod(thecorrespondingperiodin2022:HK$46.1million). Sellinganddistributionexpensesforthesixmonthsended30June2023amountedtoHK$1,951.2million(thecorrespondingperiodin2022:HK$324.5million),representinganincreaseofHK$1,626.7millionascomparedtothecorrespondingperiod inprioryear.TheincreasewasmainlyduetotheacquisitionofClarkGroupwhichcontributedHK$1,680.1millionduringtheperiodafteritsacquisitioninJuly2022. FinancialReview 财务回顾 截至二零二三年六月三十日止六个月 业绩 同期之755,200,000港元增加至今年之 期增加251,400,000港元），较去年同 年同期：2,491,000,000港元（二零二二 内毛利为 领越有限公司（“本公司”，连同其附 （“期内”或“本期”或“本期间”），非凡属公司“本集团”）之综合收益由去年5,444,300,000港元，增幅为620.9%。期 益鞋以服及业毛务利扩显张着（增包加括主于要二是零由二于二多年品七 2,239,600,000港元或890.9%。收 23,300,000港元（二零二二年同期： 入i)利息收 同其附属公司统称“Clark集团”）。 收亏损益2,300,000港元（二零二二年同期： 及其他亏损净额乃主要源于 月收购C&JClark(No1)Limited（“Clark”，连本六集个团月截的至其二他零收二入三及年其六他月亏三损十净日额止为27,500,000港元）。期内其他收入 元）；22,900,000港 港元（二零二二年同期： 4,900,000港元）；ii)政府补贴16,100,000 财务工具之公平值亏损17,700,000港元）；iv)衍生 二二年同期： iii)汇兑亏损38,300,000港元（二零 （无二确零认二透二过年损同益期按：公无平）；值及计量本之期财间务并 16,400,000港元 v) 46,100,000港元）。 资产之公平值亏损（二零二二年同期： 1,626,700,000 1,680,100,000港元。 截月之至销二售零及二分三销年开六支月为三1,十95日1,2止00六,00个0港元（），二较零去二年二同年期同增期加：324,500,000港年七元月。该收购增C加lar乃k集主团要后由其于于二本零期二贡献二 INTERIMREPORT2023中期报告01 财务回顾 FinancialReview Administrativeexpensesandotheroperatingexpensestogetherwithimpairmentlossoffinancialassets(the“AdministrativeExpenses”)incurredfortheperiodamountedtoHK$775.7million(thecorrespondingperiodin2022:HK$280.8million).TheincreaseinAdministrativeExpenseswasmainlyduetoi)theacquisitionofClarkGroupwhichcontributedHK$492.0millionduringtheperiodafteritsacquisitioninJuly2022andii) donationofHK$20.0milliontoHongKongUniversityofScienceandTechnologyforresearchprojectsincurrentperiod. FinancecostsfortheperiodamountedtoHK$62.4million(thecorrespondingperiodin2022:HK$13.1million).TheincreaseinfinancecostswasprimarilyattributabletoincreaseininterestexpensesonbankborrowingsandleaseliabilitiesresultingfromtheconsolidationofClarkGroup’sresultsofoperationssinceearlyJuly2022. LiNingCoisaccountedforasoneoftheassociatesoftheGroup.Forthesixmonthsended30June2022,theGrouphasadoptedtheprovisioninrelationtolagreportingcontainedinHongKongAccountingStandards(“HKAS”)28wherebyitispermittedtoincludetheattributableshareofassociate’sresultsbasedonaccountsdrawnuptoanon-coterminousperiodend wherethedifferencemustbenogreaterthanthreemonths.Theunauditedcondensedconsolidatedresultsforthesixmonthsended30June2022includedtheGroup’sshareoftheresultsandreservesofLiNingCoforthesixmonthsended31March2022andadjustedforanysignificanteventsortransactionsfortheperiodfrom1April2022to30June2022. 期连内同产财生务之资行产政之费减用值及亏其损他（“经行营政开支费用期”：）为775,700,000港元（二零二二年同集团后其于i本)二期零贡二献二年七月收购Clark技i大i)本学期作捐科款研2之0,用00。0,000港元予香港科 及492,000,000港元 乃主要由于280,800,000港元）。行政费用增加 期内财务成本为二二年同期：62,400,000港元（二零 本增加乃主要1由3,1于00二,00零0港二元二）年。七财月务初成合款及并租Cla赁rk集负债团利的息业开务支表增现加导所致导银致行。贷 李入宁账。公截司至作二为零本二集二团年之六一月间三联十营日公司止 （六“个香月港，会本计集准团则已”）采第纳28香号港所会载计关准于延则迟公司报不告同的结条算文，日据期（此但，其差获距准不根得据超联过三营个绩。月截）之至账二目零计二入二应年占六联月营三公十司日之止业六个集月团的应未占经李审宁核公简司明截综至合二业零绩二包二括年本三月就三十一日止六个月的业绩及储二备二，年交易六进月行三调十整日。期间的任何重大事件或 02VIVAGOODSCOMPANYLIMITED非凡领越有限公司 Forthesixmonthsended30June2023,theGrouphasceasedtoadopttheaboveprovisioninrelationtolagreportingcontainedinHKAS28basedonthefactsandcircumstancesafterthetransferoflistingfromtheGEMtotheMainBoardoftheStockExchangeofHongKongLimitedandtheacquisitionofClarkGroup,theunauditedcondensedconsolidatedresultsforthesixmonthsended30June2023includedtheGroup’sshareoftheresultsandreservesofLiNingCofortheninemonthsended30June2023. Therewasnonon-coterminousperiodendforotherassociatesandjointventures.Therewasnoothermaterialchangeontheinvestmentinassociatesandjointventuresinthecurrent