福田实业2023年中期报告

BUSINESS REVIEW業務回顧GROUP PROFILEAbout Fountain Set (Holdings) Limited (the “Company”) and its subsidiaries (the “Fountain Set Group”) (Stock Code: 00420.HK)One of the world’s largest and long-established fabric manufacturers, the Fountain Set Group produces knitted fabric and garments through vertically integrated operations in fabric knitting, dyeing, printing, finishing and garment manufacturing, for many of the renowned apparel retailers and brands.As a strong believer of research and development, we collaborate with brands and suppliers to develop innovative and creative fabric and garment products to consumers all over the world. Headquartered in Hong Kong and listed on the Main Board of The Stock Exchange of Hong Kong Limited, the Fountain Set Group has 7 production facilities in the People’s Republic of China (the “PRC”), Sri Lanka and Indonesia, with marketing and representative offices in 4 countries and a global staff force of close to 5,800 strong.Chinatex Corporation Limited, a wholly-owned subsidiary of COFCO Corporation, has become the largest shareholder of the Company since 2012. COFCO Corporation is a state-wholly-owned enterprise established in the PRC and a direct wholly-owned subsidiary of the State-owned Assets Supervision and Administration Commission of the State Council of the PRC. Mr. HA Chung Fong, founder and honorary chairman of the Company remains one of the substantial shareholders of the Company.To learn more about Fountain Set (Holdings) Limited, please visit www.fshl.comTo learn more about Chinatex Corporation Limited, please visit www.chinatex.comTo learn more about COFCO Corporation, please visit www.cofco.com集團簡介有關福田實業（集團）有限公司（「本公司」）及其附屬公司（「福田集團」）（股份代號：00420，香港）福田集團為一家世界最大及歷史悠久的針織面料生產商之一，提供針織、染色、印花、整理及成衣製造等高度垂直綜合服務，為許多知名服裝零售商和品牌製造針織面料及成衣。作為研發的堅信者，我們與品牌和供應商合作，為世界各地的消費者開發創新和創意的面料及成衣產品。福田集團總部位於香港，並於香港聯合交易所有限公司主板上市，其於中華人民共和國（「中國」）、斯里蘭卡及印尼設有7個生產設施，市場推廣辦事處及代表處分佈4個國家，全球員工接近5,800人。中國中紡集團有限公司為中糧集團有限公司的全資附屬公司，從2012年起，成為本公司第一大股東。中糧集團有限公司乃一間於中國成立之國有企業，並為中國國務院國有資產監督管理委員會之直接全資附屬公司。本公司創辦人及名譽主席夏松芳先生仍為本公司主要股東之一。欲知更多福田實業（集團）有限公司資料，請瀏覽www.fshl.com欲知更多中國中紡集團有限公司資料，請瀏覽www.chinatex.com欲知更多中糧集團有限公司資料，請瀏覽www.cofco.com REPORT ON REVIEW OF INTERIM CONDENSED FINANCIAL STATEMENTS簡明中期財務報表審閱報告2023年中期報告1REPORT ON REVIEW OF INTERIM CONDENSED FINANCIAL STATEMENTS簡明中期財務報表審閱報告致福田實業（集團）有限公司董事會（於香港註冊成立之有限公司）引言本行已審閱載於第3至26頁之福田實業（集團）有限公司及其附屬公司（統稱「貴集團」）之簡明中期綜合財務報表，當中包括於2023年6月30日之簡明綜合財務狀況表，以及截至該日止6個月期間之相關簡明綜合損益及其他全面收益表、簡明綜合權益變動表及簡明綜合現金流量表，以及其他附註解釋（「簡明中期綜合財務報表」）。香港聯合交易所有限公司證券上市規則規定，編製中期財務資料之報告須遵守其項下相關條文，以及香港會計師公會頒佈之香港會計準則第34號「中期財務報告」（「香港會計準則第34號」）。本公司董事須負責根據香港會計準則第34號編製及呈列該等簡明中期綜合財務報表。本行之責任乃根據本行之審閱結果就該等簡明中期綜合財務報表提出結論，並按照與本行協定之聘用條款，僅向 閣下全體報告結論。除此以外，本報告不作其他用途。本行概不就本報告之內容對任何其他人士負責或承擔責任。審閱範圍本行已根據香港會計師公會頒佈之香港審閱委聘準則第2410號「獨立核數師審閱中期財務資訊」進行審閱。審閱該等簡明中期綜合財務報表包括向主要負責財務及會計事務之人士作出查詢，並應用分析性及其他審閱程序。審閱範圍遠小於根據香港審計準則進行審核之範圍，故本行未能保證本行將知悉在審核中可能發現之所有重大事項。因此，本行不會發表審核意見。TO THE BOARD OF DIRECTORS OF FOUNTAIN SET (HOLDINGS) LIMITED(incorporated in Hong Kong with limited liability)INTRODUCTIONWe have reviewed the interim condensed consolidated financial statements of Fountain Set (Holdings) Limited and its subsidiaries (collectively referred to as the “Group”) set out on pages 3 to 26 which comprise the condensed consolidated statement of financial position as of 30 June 2023 and the related condensed consolidated statement of profit or loss and other comprehensive income, condensed consolidated statement of changes in equity and condensed consolidated statement of cash flows for the six-month period then ended, and other explanatory notes (the “interim condensed consolidated financial statements”). The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 “Interim Financial Reporting” (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants. The directors of the Company are responsible for the preparation and presentation of these interim condensed consolidated financial statements in accordance with HKAS 34. Our responsibility is to express a conclusion on these interim condensed consolidated financial statements based on our review, and to report our conclusion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.SCOPE OF REVIEWWe conducted our review in accordance with Hong Kong Standard on Review Engagements 2410 “Review of Interim Financial Information Performed by the Independent Aud