FUTURE BRIGHT2023年中期报告

FUTUREBRIGHTHOLDINGSLIMITED * (IncorporatedinBermudawithlimitedliability) (于百慕大注册成立之有限公司) (Stockcode股份代号：703) 2023 INTERIMREPORT 中期报告 仅供识别 CONTENTS目录 2FinancialHighlights 财务摘要 3Chairman’sStatement 主席报告 8ManagementDiscussionandAnalysis 管理层论述及分析 38CondensedConsolidatedStatementofComprehensiveIncome 简明综合全面收益表 39CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况表 41CondensedConsolidatedStatementofChangesinEquity 简明综合股权变动报表 42CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 44NotestotheCondensedConsolidatedInterimFinancialStatements 简明综合中期财务报表附注 73ListofRestaurants/FoodCourtCounters/Stores 餐厅╱美食广场柜位╱店铺一览表 79ListofFoodSouvenirShops/Kiosks 食品手信店╱销售亭一览表 81CorporateInformation 公司资料 83Definitions 释义 FinancialHighlights 财务摘要 Forthesixmonthsended30June 截至六月三十日止六个月 20232022Change 二零二三年二零二二年变动 (Unaudited)(Unaudited) （未经审核）（未经审核） HK$’000HK$’000% 千港元千港元百分比 Turnover营业额232,591135,329+71.9% Grossmargin毛利 171,927 92,636+85.6% Grossoperatingprofit/(loss)经营毛利╱（毛损） 64,615 (25,994)N/A 不适用 EBITDA/(LBITDA)EBITDA╱（LBITDA） 61,593 (60,939)N/A 不适用 Profit/(loss)attributabletoownersoftheCompany 本公司拥有人应占溢利╱（亏损） 24,341 (104,652)N/A 不适用 NetOrdinaryOperatingProfit/(Loss)普通经营溢利╱（亏损）净额 24,341 (95,852)N/A 不适用 Basicearnings/(loss)pershare每股基本盈利╱（亏损） HK3.50cents 3.50港仙 HK(15.07)cents(15.07)港仙 N/A 不适用 Asat30June 2023 Asat31December 2022Change 于二零二三年六月三十日 于二零二二年变动十二月三十一日 (Unaudited)(Audited) （未经审核）（经审核） HK$’000HK$’000% 千港元千港元百分比 Totalassets资产总额946,872949,936–0.3% Netassets资产净额 324,069 295,503+9.6% Netassetspershare每股资产净额 HK$0.4670.467港元 HK$0.4260.426港元 +9.6% Gearingratio资产负债比率 182.9% 212.6%–29.7% Totalassets/totalliabilitiesratio总资产╱总负债比率 1.52 1.45+4.8% 2FUTUREBRIGHTHOLDINGSLIMITEDINTERIMREPORT2023 Chairman’sStatement 主席报告 TheDirectorsarepleasedtopresenttoourShareholdersthisinterimreportoftheGroupforthePeriod. InthePeriod,theGrouphasrecordedasubstantialincreaseinturnoverofsome71.9%fromitsbusinessesinMacau,HongKongandMainlandChinaduetosignificantincreaseinvisitorarrivalstoMacauandHongKong.MacauhasrelaxeditstravelrestrictionseffectivefromearlyJanuary2023.ThereopeningmeasuresaremetwithasignificantincreaseinvisitorarrivalsandimprovementinhoteloccupancyrateinMacau.TheGrouprecordedaprofitattributabletoownersoftheCompanyofsomeHK$24.3millioninthePeriod,ascomparedtoalossattributabletoownersoftheCompanyofHK$104.7millionofthesameperiodoflastyear. TheGroup’sprofitattributabletotheownersoftheCompanyofsomeHK$24.3millioninthePeriodhasbeenmainlyattributableto(i)aprofitattributabletoownersoftheGroup’sfoodandcateringbusinessofsomeHK$18.2million,(ii)aprofitattributabletoownersoftheGroup’sfoodsouvenirbusinessofsomeHK$4.1millionand(iii)aprofitattributabletoownersoftheGroup’spropertyinvestmentbusinessofsomeHK$4.0million. TheGrouphasalsorecordedforthePeriod: (i)anincreaseofsome71.9%inturnoverascomparedtothatofthesameperiodof2022; (ii)anincreaseofsome42.2%incostofsales(foodcosts),decreaseofsome9.5%indirectoperatingexpenses,ofsome16.3%inadministrativeexpenses,andincreaseofsome24.3%infinancecosts,ascomparedtothatofthesameperiodof2022; 董事欣然向各股东提呈本集团本期间之本中期报告。 于本期间，得益于澳门及香港访客人数大幅增加，本集团于澳门、香港及中国大陆业务之营业额录得大幅增长约71.9%。澳门自二零二三年一月初起放宽旅游限制。重新开放措施实施后，澳门访客人数大幅增加，酒店入住率显着提升。于本期间，本集团录得本公司拥有人应占溢利约24,300,000港元，而去年同期则为本公司拥有人应占亏损104,700,000港元。 于本期间，本集团录得本公司拥有人应占溢利约24,300,000港元，主要归因于(i)本集团食物及餐饮业务录得拥有人应占溢利约18,200,000港元；(ii)本集团食品手信业务录得拥有人应占溢利约4,100,000港元；及(iii)本集团物业投资业务录得拥有人应占溢利约4,000,000港元。 本集团于本期间亦录得： (i)营业额较二零二二年同期上升约71.9%； (ii)与二零二二年同期相比，销售成本（食物成本）上升约42.2%、直接经营开支下降约9.5%、行政开支下降约16.3%及财务成本上升约24.3%； 中期报告2023佳景集团有限公司3 Chairman’sStatement主席报告 (iii)27.8%ingrossoperatingprofitratioascomparedtothatgrossoperatinglossratioof19.2%forthesameperiodof2022; (iv)aprofitattributabletoownersoftheCompanyofsomeHK$24.3millionascomparedtoalossattributabletoownersoftheCompanyofsomeHK$104.7millionforthesameperiodof2022; (v)agrossmarginratioofsome73.9%withanEBITDAatsomeHK$61.6millionasagainstagrossmarginratioofsome68.5%withaLBITDAatsomeHK$60.9millionforthesameperiodof2022; (vi)anincreaseofsome110.8%inthesamestoreperformanceofitsrestaurantsandindustrialcateringbusiness,andofsome579.2%inthesamestoreperformanceofitsfoodsouvenirbusiness,ascomparedtothatofthesameperiodof2022;and (vii)theNetOrdinaryOperatingProfitofsomeHK$24.3million,asagainstaNetOrdinaryOperatingLossofsomeHK$95.9millionforthesameperiodof2022. Asat30June2023,theGrouphasnotrecordedanyfairvaluegain/lossinrespectoftheKeyInvestmentPropertywhichhasbeenvaluedbyanindependentprofessionalvalueratsomeHK$556.0million(31December2022:HK$556.0million). ForthePeriodinrespectoftheexchangedifferencesontranslatingforeignoperationswhichrelatemainlytotheGroup’ssubsidiarycompaniesinMainlandChina,theGrouphasrecordedanoverallothercomprehensiveincomeofsomeHK$0.5million,ascomparedtoanoverallothercomprehensiveincomeofsomeHK$5.3millionforthesameperiodof2022.DetailsoffinancialanalysisandbreakdownoftheGroup’sperformanceinthePeriodaresetoutinthesectionheaded“ManagementDiscussionandAnalysis”onpages8to37ofthisinterimreport. Inviewofthehugeaccumulatedlossesincur