新丝路文旅中期报告2023

新丝路文旅有限公司•2023中期报告 CONTENTS目录 简明综合损益表 CondensedConsolidatedStatementofProfitorLoss2 CondensedConsolidatedStatementofProfitorLossand 简明综合损益及其他全面收益表 OtherComprehensiveIncome3 简明综合财务状况表 CondensedConsolidatedStatementofFinancialPosition4 简明综合权益变动表 CondensedConsolidatedStatementofChangesinEquity6 简明综合现金流量表 CondensedConsolidatedStatementofCashFlows7 简明中期财务报表附注 NotestotheCondensedInterimFinancialStatements8 管理层讨论及分析 ManagementDiscussionandAnalysis32 业务回顾及展望 ReviewofOperationandProspects42 其他资料 OtherInformation48 1 NEWSILKROADCULTURALTAINMENTLIMITED•INTERIMREPORT2023 Theboard(the“Board”)ofdirectors(the“Directors”)ofNewSilkroadCulturaltainmentLimited(the“Company”)ispleasedtoannouncetheunauditedcondensedconsolidatedinterimresultsoftheCompanyanditssubsidiaries(collectivelythe“Group”),includingthepropertymanagementbusiness(the“NewSegment”)acquiredinMay2023,forthesixmonthsended 30June2023,togetherwiththecomparativeresultsforthepreviousperiodasfollows: CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSS 新事（丝“路董文事旅”）有会限（“公董司（事“会本”公）欣司”然）董公布团”本）公截司至及二其零附二属三公年司六（月统三称十“日本止集六绩（个其月中之包未括经收审购核完简成明后综自合二中零期二三业年板块五”月）起连的同新前物期业比管较理业业绩务如（“下新：增 简明综合损益表 Forthesixmonthsended 截至六月3三0十Ju日ne止六个月 二零二2三02年3 (（Un未a经ud审ite核d）) 二零二二202年2 （(U未na经ud审it核ed）) Revenue收益3135,253250,081 N附ot注esHK千$港’00元0H千K$港’00元0 Costofrevenue收益成本(97,300)(195,332) Otherrevenue,gainsandlosses其他收入、收益及亏损58,98712,282 Sellinganddistributionexpenses销售及分销开支(19,229)(31,387) Grossprofit毛利37,95354,749 Administrativeand otheroperatingexpenses Impairmentlossofproperty, 行政及其他营运开支物业、厂房及设备减值 (37,241)(33,774) plantandequipment Impairmentlossunderexpectedcreditlossmodel, netofreversal 亏损–(103,638) 预期信贷亏损模式下之 减值亏损（扣除拨回）(3,837)(970) Profit/(loss)fromoperating activities 经（营亏业损务）之溢利╱6 (13,367)(102,738) Lossbeforetaxation除税前亏损(16,178)(105,572) Financecosts财务成本(2,811)(2,834) Incometax(expense)/credit所得税（开支）╱抵免7(2,415)(17,856) Lossfortheperiod期内亏损(18,593)(123,428) OwnersoftheCompany本公司拥有人(12,195)(73,318) Lossattributableto:以下各项应占亏损： Non-controllinginterests非控制性权益(6,398)(50,110) (18,593)(123,428) Losspershareattributableto ownersoftheCompany 本公亏司损拥有人应占每股 HKc港en仙ts HKc港en仙ts Basicanddiluted基本及摊薄8(0.38)(2.29) 2 新丝路文旅有限公司•2023中期报告 CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME 简明综合损益及其他全面收益表 Lossfortheperiod期内亏损 (18,593)(88,765) (123,428) (87,511) (107,358) (210,939) (96,616) (149,938) (10,742) (61,001) (107,358) (210,939) Othercomprehensiveincome/(loss)其他全面收益╱（亏损） Forthesixmonthsended 30June 二零二三年二零二二年 截至六月三十日止六个月 20232022 （未经审核）（未经审核） (Unaudited)(Unaudited) 千港元千港元 HK$’000HK$’000 Itemthatmaybereclassifiedtoprofitorloss: Exchangedifferencesarisingfromtranslationofforeignoperations Totalcomprehensiveincome/(loss)fortheperiod Totalcomprehensiveincome/(loss)attributableto: 可能项重目新：分类至损益账之 换算汇海兑外差业额务产生之 期内全面收益╱（亏损）总额 以（下亏各损项）应总占额全：面收益╱ 非控制性权益 OwnersoftheCompany本公司拥有人 Non-controllinginterests Theaccompanyingnotesformanintegralpartofthesecondensedinterimfinancialstatements. 随表之附一附部注分构。成该等简明中期财务报 3 NEWSILKROADCULTURALTAINMENTLIMITED•INTERIMREPORT2023 CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION 简明综合财务状况表 Asat30June 于二零二2三02年3 Asat31December 于二零二二202年2 (U六n月au三di十te日d)十二月三(Au十d一ite日d) Non-currentassets非流动资产 N附ot注es （未H经K$审’0核00）（H经K审$’0核00） 千港元千港元 Goodwill商誉287,978– Right-of-useassets使用权资产55,71859,686 Property,plantandequipment物业、厂房及设备9743,080762,160 Prepaymentsforpurchaseof property,plantandequipment 购买之物预业付、款厂项房及设备36,54437,719 Intangibleassets无形资产302,040146,860 Deferredtaxassets递延税项资产12,4785,100 1,437,8381,011,525 Inventories存货205,493218,669 Completedpropertiesheldforsale持有待售竣工物业10260,362270,910 Currentassets流动资产 Prepayments,depositspaidandotherreceivables 预付其款他项应、收已款付项按金及60,42381,777 Tradereceivables贸易应收账款1199,6353,468 Short-termloanreceivables应收短期贷款5254 Contractcosts合约成本3,6353,643Cashandcashequivalents现金及现金等额项目242,291554,705 Currentliabilities流动负债 871,8911,133,226 Contractliabilities合约负债27,44129,989 Tradepayables贸易应付账款1293,26930,241 Amountsduetorelatedparties应付关连方欠款15,51916,083 Accrualsandotherpayables应计款费项用及其他应付 219,109149,437 Loansfromnon-controlling shareholdersofsubsidiariesBankborrowings–duewithin oneyear 附属贷公款司非控制股东14,27514,290 银行借款—一年内到期 Taxpayable应付税项10,4974,653 55,483– Leaseliabilities租赁负债7,20313,095 442,796257,788 Netcurrentassets流动资产净值429,095875,438 Totalassetslesscurrentliabilities总资产减流动负债1,866,9331,886,963 4 新丝路文旅有限公司•2023中期报告 CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION (Continued) 简明综合财务状况表（续） Asat30June 2023 （未经审核）（经审核） 于二六零月二三三十年日 Asat31December 2022 十于二二月零三二十二一年日 Sharecapital股本 CapitalandReserves股本及储备 Reserves储备 Non-controllinginterests非控制性权益 Totalequity总权益 Leaseliabilities租赁负债 Non-currentliabilities非流动负债 定额福利负债净额 Deferredtaxliabilities递延税项负债 Netdefinedbenefitsliabilities 5 (Unaudited)(Audited) 附注千港元千港元 NotesHK$’000HK$’000 13 32,076 32,076 1,427,639 1,524,255 1,459,715 1,556,331 288,379 253,896 1,748,094 1,810,227 49,225 46,374 66,919 27,262 2,695 3,100 118,839 76,736 1,866,933 1,886,963 NEWSILKROADCULTURALTAINMENTLIMITED•INTERIMR