GROUPPROFILE AboutFountainSet(Holdings)Limited(the“Company”)anditssubsidiaries(the“FountainSetGroup”)(StockCode:00420.HK) Oneoftheworld’slargestandlong-establishedfabricmanufacturers,theFountainSetGroupproducesknittedfabricandgarmentsthroughverticallyintegratedoperationsinfabricknitting,dyeing,printing,finishingandgarmentmanufacturing,formanyoftherenownedapparelretailersandbrands. Asastrongbelieverofresearchanddevelopment,wecollaboratewithbrandsandsupplierstodevelopinnovativeandcreativefabricandgarmentproductstoconsumersallovertheworld.HeadquarteredinHongKongandlistedontheMainBoardofTheStockExchangeofHongKongLimited,theFountainSetGrouphas7productionfacilitiesinthePeople’sRepublicofChina(the“PRC”),SriLankaandIndonesia,withmarketingandrepresentativeofficesin4countriesandaglobalstaffforceofcloseto5,800strong. ChinatexCorporationLimited,awholly-ownedsubsidiaryofCOFCOCorporation,hasbecomethelargestshareholderoftheCompanysince2012.COFCOCorporationisastate-wholly-ownedenterpriseestablishedinthePRCandadirectwholly-ownedsubsidiaryoftheState-ownedAssetsSupervisionandAdministrationCommissionoftheStateCouncilofthePRC.Mr.HAChungFong,founderandhonorarychairmanoftheCompanyremainsoneofthesubstantialshareholdersoftheCompany. TolearnmoreaboutFountainSet(Holdings)Limited,pleasevisitwww.fshl.com TolearnmoreaboutChinatexCorporationLimited,pleasevisitwww.chinatex.comTolearnmoreaboutCOFCOCorporation,pleasevisitwww.cofco.com 集有关团福简田介实业(集团)有限公司(“本公司”)及其附属公司(“福田集团”)(股份代号:00420,香港) 福田集团为一家世界最大及历史悠久的针织面料生产商之一,提供针织、染色、印花、整理及成衣制造等高度垂直综合服务,为许多知名服装零售商和品牌制造针织面料及成衣。 作为研发的坚信者,我们与品牌和供应商合作,为世界各地的消费者开发创新和创意的面料及成衣产品。福田集团总部位于香港,并于香港联合交易所有限公司主板上市,其于中华人民共和国(“中国”)、斯里兰卡及印尼设有7个生产设施,市场推广办事处及代表处分布4个国家,全球员工接近5,800人。 中国中纺集团有限公司为中粮集团有限公司的全资附属公司,从2012年起,成为本公司第一大股东。中粮集团有限公司乃一间于中国成立之国有企业,并为中国国务院国有资产监督管理委员会之直接全资附属公司。本公司创办人及名誉主席夏松芳先生仍为本公司主要股东之一。 欲知更多福田实业(集团)有限公司资料,请浏览www.fshl.com欲知更多中国中纺集团有限公司资料,请浏览www.chinatex.com欲知更多中粮集团有限公司资料,请浏览www.cofco.com 2023年中期报告 1 简明中期财务报表审阅报告 REPORTONREVIEWOFINTERIMCONDENSEDFINANCIALSTATEMENTS TOTHEBOARDOFDIRECTORSOFFOUNTAINSET(HOLDINGS)LIMITED (incorporatedinHongKongwithlimitedliability) INTRODUCTION WehavereviewedtheinterimcondensedconsolidatedfinancialstatementsofFountainSet(Holdings)Limitedanditssubsidiaries(collectivelyreferredtoasthe“Group”)setoutonpages3to26whichcomprisethecondensedconsolidatedstatementoffinancialpositionasof30June2023andtherelatedcondensedconsolidatedstatementofprofitorlossandothercomprehensiveincome,condensedconsolidatedstatementofchangesinequityandcondensedconsolidatedstatementofcashflowsforthesix-monthperiodthenended,andotherexplanatorynotes(the“interimcondensedconsolidatedfinancialstatements”).TheRulesGoverningtheListingofSecuritiesonTheStockExchangeofHongKongLimitedrequirethepreparationofareportoninterimfinancialinformationtobeincompliancewiththerelevantprovisionsthereofandHongKongAccountingStandard34“InterimFinancialReporting”(“HKAS34”)issuedbytheHongKongInstituteofCertifiedPublicAccountants.ThedirectorsoftheCompanyareresponsibleforthepreparationandpresentationoftheseinterimcondensedconsolidatedfinancialstatementsinaccordancewithHKAS34.Ourresponsibilityistoexpressaconclusionontheseinterimcondensedconsolidatedfinancialstatementsbasedonourreview,andtoreportourconclusionsolelytoyou,asabody,inaccordancewithouragreedtermsofengagement,andfornootherpurpose.Wedonotassumeresponsibilitytowardsoracceptliabilitytoanyotherpersonforthecontentsofthisreport. SCOPEOFREVIEW WeconductedourreviewinaccordancewithHongKongStandardonReviewEngagements2410“ReviewofInterimFinancialInformationPerformedbytheIndependentAuditoroftheEntity”issuedbytheHongKongInstituteofCertifiedPublicAccountants.Areviewoftheseinterimcondensedconsolidatedfinancialstatementsconsistsofmakinginquiries,primarilyofpersonsresponsibleforfinancialandaccountingmatters,andapplyinganalyticalandotherreviewprocedures.AreviewissubstantiallylessinscopethananauditconductedinaccordancewithHongKongStandardsonAuditingandconsequentlydoesnotenableustoobtainassurancethatwewouldbecomeawareofallsignificantmattersthatmightbeidentifiedinanaudit.Accordingly,wedonotexpressanauditopinion. 致福田实业(集团)有限公司董事会 (于香港注册成立之有限公司) 引本行言已审阅载于第3至26页之福田实业(集团)有 限公司及其附属公司(统称“贵集团”)之简明中期综合财务报表,当中包括于2023年6月30日之简明综合财务状况表,以及截至该日止6个月期间之相关简明综合损益及其他全面收益表、简明综合权益变动表及简明综合现金流量表,以及其他附注解释(“简明中期综合财务报表”)。香港联合交易所有限公司证券上市规则规定,编制中期财务资料之报告须遵守其项下相关条文,以及香港会计师公会颁布之香港会计准则第34号“中期财务报告”(“香港会计准则第34号”)。本公司董事须负责根据香港会计准则第34号编制及呈列该等简明中期综合财务报表。本行之责任乃根据本行之审阅结果就该等简明中期综合财务报表提出结论,并按照与本行协定之聘用条款,仅向阁下全体报告结论。除此以外,本报告不作其他用途。本行概不就本报告之内容对任何其他人士负责或承担责任。 审本行阅已根范据围香港会计师公会颁布之香港审阅委 聘准则第2410号“独立核数师审阅中期财务信息”进行审阅。审阅该等简明中期综合财务报表包括向主要负责财务及会计事务之人士作出查询,并应用分析性及其他审阅程序。审阅范围远小于根据香港审计准则进行审核之范围,故本行未能保证本行将知悉在审核中可能发现之所有重大事项。因此,本行不会发表审核意见。 2 FountainSet(Holdings)Limited InterimReport2023 简明中期财务报表审阅报告 REPORTONREVIEWOFINTERIMCONDENSEDFINANCIALSTATEMENTS CONCLUSION Basedonourreview,nothinghascometoourattentionthatcausesustobelievethattheinterimcondensedconsolidatedfinancialstatementsarenotprepared,inallmaterialrespects,inaccordancewithHKAS34. OTHERM