隽泰控股2023中期报告

AMCOUNITEDHOLDINGLIMITED (IncorporatedinBermudawithlimitedliability)（于百慕大注册成立之有限公司） (StockCode股份代号:630) 2023 INTERIMREPORT 中期报告 *Foridentificationpurposesonly 仅供识别 Contents 目录 ManagementDiscussionandAnalysis管理层讨论及分析2 CorporateGovernanceandOtherInformation企业管治及其他资料13 InterimCondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合中期损益及其他全面收益表21 InterimCondensedConsolidatedStatementofFinancialPosition 简明综合中期财务状况表 22 InterimCondensedConsolidatedStatementofChangesinEquity 简明综合中期权益变动表 23 InterimCondensedConsolidatedStatementofCashFlows 简明综合中期现金流量表 24 NotestotheInterimCondensedConsolidatedFinancialStatements 简明综合中期财务报表附注 25 隽泰控股有限公司 2023中期报告1 ManagementDiscussionandAnalysis 管理层讨论及分析 RESULTS,BUSINESSREVIEWANDPROSPECTS Results Forthesixmonthsended30June2023,AMCOUnitedHoldingLimited(the“Company”)anditssubsidiaries(collectivelyreferredtoasthe“Group”)areprincipallyengagedin(i)manufactureandsaleofmedicaldevicesproducts(“MedicalProductsBusiness”);(ii)manufactureandsaleofplasticmouldingproducts(“PlasticProductsBusiness”);(iii)provisionofconstructionservicesinbuildingconstruction,buildingmaintenanceandimprovementworks,projectmanagement,renovationanddecorationworks(“BuildingContractWorksBusiness”);(iv)provisionofmoneylending(“MoneyLendingBusiness”);and(v)investmentinsecurities(“SecuritiesInvestment”). Duringtheperiodunderreview,revenueoftheGroupamountedtoHK$23.3million,representingadecreaseofHK$1.7millionor6.8%fromHK$25.0millionforthecorrespondingperiodlastyear.SuchdecreasewasmainlyattributabletothedecreaseinrevenuefromtheMedicalProductsBusiness,PlasticMouldingBusinessandBuildingContractWorksBusiness. GrossprofitoftheGroupwasHK$4.9million,representingadecreaseofHK$2.2millionor31.0%ascomparedtoHK$7.1millionforthecorrespondingperiodlastyear.Grossprofitmarginslightlydecreasedby 7.2percentagepointsto21.1%(30June2022:28.3%). Otherlosses,netofotherincomeandothergains,duringtheperiodunderreviewrecordedlossofHK$20.3millionascomparedtolossofHK$10.6millioninthecorrespondingperiodof2022.Theamountincludedrealisedandunrealisedfairvaluegain/(loss)ofheld-for-tradinginvestmentsarisingfromSecuritiesInvestmentandthechangeoffairvalueonfinancialliabilitiesatfairvaluethroughprofitorlossinthecurrentperiod. 业绩、业务回顾及前景 业绩 截至二零二三年六月三十日止六个月，隽泰控股有限公司（“本公司”）及其附属公司（统称为“本集团”）之主要业务为(i)制造及销售医疗设备产品（“医疗产品业务”）；(ii)制造及销售塑胶模具产品（“塑胶产品业务”）；(iii)提供楼宇建造、楼宇维修及改善工程、项目管理、装修及装饰工程方面之建造服务（“楼宇承包工程业务”）；(iv)提供放贷（“放贷业务”）；及(v)证券投资（“证券投资”）。 于回顾期间，本集团之收入为23,300,000港元，较去年同期之25,000,000港元减少1,700,000港元或6.8%。该减少乃主要由于来自医疗产品业务、塑胶模具业务及楼宇承包工程业务之收入减少所致。 本集团毛利为4,900,000港元，较去年同期之 7,100,000港元减少2,200,000港元或31.0%。毛 利率略微减少7.2个百分点至21.1%（二零二二年六月三十日：28.3%）。 其他亏损（扣除其他收入及其他收益）于回顾期间录得亏损20,300,000港元，而二零二二年同期为亏损10,600,000港元。该金额包括本期间证券投资产生之持作买卖投资已变现及未变现公允价值收益╱（亏损）及透过损益按公允价值列账之财务负债之公允价值变动。 AMCOUNITEDHOLDINGLIMITED 2InterimReport2023 ManagementDiscussionandAnalysis 管理层讨论及分析 ThedistributioncostsdecreasedbyHK$0.5milliontoHK$2.7millionduringtheperiodunderreview(30June2022:HK$3.2million),alongsidewiththedecreaseinrevenueofMedicalProductsBusinessandPlasticProductsBusiness.TheadministrativeexpensesdecreasedbyHK$11.6milliontoHK$10.1million(30June2022:HK$21.7million),representingadecreaseof53.5%overthecorrespondingperiodlastyear,primarilyasaresultofthecombinedeffectof(i)thedecreaseingeneraladministrativecostsunderstringentcostcontrolduringthecurrentperiod;and(ii)therecognitionofshare-basedpaymentexpenseofHK$9.2millionduringtheperiodended30June2022. FinancecostsamountedtoHK$1.4million(30June2022:HK$1.8million)fortheperiodunderreview,whichrepresentedinterestonbondpayablesandleaseliabilities. Asaresult,theoveralllossattributabletoownersoftheCompanywasHK$29.7million,whichdecreasedbyHK$0.5millionascomparedtoHK$30.2millionlossforthecorrespondingperiodof2022.Excludingtheotherincomeandothergainsorlossesandtheshare-basedpaymentexpenses,thelossforthesixmonthsended30June2023wasHK$9.4million,whichdecreasedbyHK1.0millionascomparedtoHK$10.4millionlossforthecorrespondingperiodof2022. BusinessReview MedicalProductsBusiness Forthesixmonthsended30June2023,therevenuefromtheMedicalProductsBusinessdecreasedbyHK$0.6millionor3.5%toHK$16.4million,ascomparedtorevenueofHK$17.0millionrecordedinthesameperiodlastyear,whichaccountedfor70.4%oftheGroup’stotalrevenuefortheperiodunderreview.Inthefirsthalfof2023,thesalesdemandofMedicalProductsBusinessdecreaseduetothekeencompetitionintheindustry. 于回顾期间，分销成本减少500,000港元至 2,700,000港元（二零二二年六月三十日： 3,200,000港元），连同医疗产品业务及塑胶产品业务之收入减少。行政开支减少11,600,000港元至10,100,000港元（二零二二年六月三十日：21,700,000港元），较去年同期减少53.5%，乃主要由于(i)于本期间严格控制成本项下一般行政成本减少；及(ii)于截至二零二二年六月三十日止期间确认以股份为基础之付款开支9,200,000港元的合并影响所致。 于回顾期间，财务费用为1,400,000港元（二零二二年六月三十日：1,800,000港元），该费用指应付债券及租赁负债的利息。 因此，本公司拥有人应占整体亏损为29,700,000港元，较二零二二年同期之亏损30,200,000港元减少500,000港元。扣除其他收入及其他收益或亏损以及以股份为基础之付款开支，截至二零二三年六月三十日止六个月的亏损为9,400,000港元，较二零二二年同期之亏损10,400,000港元减少1,000,000港元。 业务回顾 医疗产品业务 截至二零二三年六月三十日止六个月，医疗产品业务之收入减少600,000港元或3.5%至16,400,000港元，而去年同期录得收入17,000,000港元，占本集团于回顾期间总收入之 70.4%。于二零二三年上半年，医疗产品业务的销售需求因行业竞争激烈而有所减少。 隽泰控股有限公司 2023中期