汤臣集团二零二三年度中期报告

CONTENTS 目录 Page 页次 CorporateInformation 1 公司资料 2 InterimResults 3 中期业绩 4 InterestsandShortPositionsinSecurities 19 证券之权益及淡仓 20 CorporateGovernanceandOtherInformation 27 企业管治及其他资料 28 CondensedConsolidatedStatementofProfitorLoss 31 简明综合损益表 31 CondensedConsolidatedStatementof 32 简明综合损益及其他 32 ProfitorLossandOtherComprehensiveIncome CondensedConsolidatedStatementofFinancialPosition 全面收益表 33简明综合财务状况表33 CondensedConsolidatedStatementofChangesinEquity 35 简明综合权益变动表 35 CondensedConsolidatedStatementofCashFlows 36 简明综合现金流量表 36 NotestotheCondensedConsolidatedFinancialStatements 37 简明综合财务报表附注 37 CorporateInformation DIRECTORS ExecutiveDirectors HsuFeng(ChairmanandManagingDirector) AlbertTong(Vice-Chairman) TongChiKarCharles(Vice-Chairman) IndependentNon-ExecutiveDirectors CheungSiuPing,OscarLeeChanFai NgChiHim COMPANYSECRETARY LeeYuenHan REGISTEREDOFFICE P.O.Box309UglandHouseGrandCaymanKY1-1104CaymanIslands PRINCIPALPLACEOFBUSINESSINHONGKONG Rooms1501-2and1507-1215thFloor,WingOnCentre111ConnaughtRoadCentralHongKong Telephone:(852)2848-1668 Facsimile:(852)2845-0341 E-mail:mail_box@tomson.com.hk AUDITOR DeloitteToucheTohmatsu SHAREREGISTRARINHONGKONG TricorSecretariesLimited17/F.,FarEastFinanceCentre16HarcourtRoad HongKong Telephone:(852)2980-1333 SHARELISTING TheCompany’ssharesarelistedontheMainBoardofTheStockExchangeofHongKongLimited StockCode:258 INVESTORRELATIONS PleasewritetotheCompany atitsprincipalplaceofbusinessinHongKong,orbyfaxat(852)2845-0341, orbyemailtoir@tomson.com.hkWebsite:www.tomson.com.hk 公司资料 董事 执行董事 徐枫（主席兼董事总经理） 汤子同（副主席）汤子嘉（副主席） 独立非执行董事 张兆平 李灿辉吴自谦 公司秘书 李婉娴 注册办事处 P.O.Box309UglandHouseGrandCaymanKY1-1104CaymanIslands 于香港之主要营业地点 香港 干诺道中111号永安中心15楼1501-2及1507-12室 电话：(852)2848-1668 传真：(852)2845-0341 电子邮箱：mail_box@tomson.com.hk 核数师 德勤•关黄陈方会计师行 于香港之股份过户登记处 悫 卓佳秘书商务有限公司香港 夏道16号 远东金融中心17楼 电话：(852)2980-1333 股份上市 本公司之股份于 香港联合交易所有限公司主板上市股份代号：258 投资者关系 请致函本公司于香港之主要营业地点，或传真至(852)2845-0341， 或电邮至ir@tomson.com.hk 网址：www.tomson.com.hk InterimResults TheBoardofDirectorsoftheCompany(the“Board”)herebypresentstheunauditedcondensedconsolidatedfinancialstatementsoftheCompanyanditssubsidiaries(collectivelythe“Group”)forthesixmonthsended30thJune,2023,detailsthereofareshownonpages31to51ofthisReport.TheAuditCommitteeoftheBoardhasreviewedthecondensedconsolidatedfinancialstatements. GENERALOVERVIEW TheGroupreportedafallinconsolidatedprofitaftertaxationforthefirsthalfof2023.Itwasmainlyattributabletothepropertydevelopmentandinvestmentbusiness.TherevenueofthepropertydevelopmentandtradingsegmentdecreasedtoHK$148,822,000forthesixmonthsended30thJune,2023(2022:HK$164,374,000)andtherewasadropingrossprofitmargin.Inaddition,theGrouprecordedanunrealizedlossonfairvaluechangesofitsinvestmentpropertiesofHK$17,042,000(2022:Nil)uponmarketvaluationasattheperiodendpursuanttoapplicableaccountingstandards.Hence,theaggregatesegmentprofitoftheGroup’spropertydevelopmentandinvestmentbusinessreducedtoHK$85,126,000fortheperiodunderreview(2022:HK$118,727,000). Duringtheperiodunderreview,thenetgainontradingsecuritiesinvestmentoftheGroupdecreasedtoHK$828,000(2022:HK$8,940,000)whileadividendincomeofHK$18,470,000fromalong-termequityinvestmentoftheGroupwasrecognized(2022:Nil).Excludingthelossonfairvaluechangesoftheinvestmentproperties,theoperatingprofitbeforetaxationoftheGroupamountedtoHK$102,589,000fortheperiodunderreview(2022:HK$119,862,000). Ontheotherhand,therewasanimprovementinshareofresultsofajointventureandtheGrouprecordedanetprofitofHK$8,314,000fortheperiodunderreview(2022:lossofHK$12,009,000). Asaresult,theGroupreportedaconsolidatedprofitaftertaxationattributabletoshareholdersoftheCompanyofHK$19,387,000forthefirsthalfof2023,adecreaseofapproximately38.15%ascomparedwiththatofHK$31,346,000forthecorrespondingperiodin2022.Basicearningspersharewas0.98HKcent(2022:1.59HKcents). TheBoarddoesnotrecommendpaymentofaninterimdividendforthesixmonthsended30thJune,2023(interimdividendforthesixmonthsended30thJune,2022:Nil). OPERATIONSREVIEW TheGroupcontinuedtomaintainitsprincipalbaseofoperationsintheMainlandofthePeople’sRepublicofChina(“China”),particularlyShanghai,fortheperiodunderreview. Forthefirstsixmonthsof2023,thepropertyinvestmentsegmentwastheprimaryprofitmakeroftheGroupandthiscontributedasegmentprofitofHK$73,413,000(2022:HK$80,732,000),whichwasattributabletotherentalandpropertymanagementfeefromtheinvestmentpropertiesoftheGroupinShanghaibutthiswaspartlyoffsetbytheunrealizedlossonfairvaluechangesoftheseinvestmentpropertiesuponrevaluationattheperiodend. ThepropertydevelopmentandtradingsegmentreportedasegmentprofitofHK$11,713,000(2022:HK$37,995,000)whichwasattributabletothesaleofpropertiesinShanghai.ThissegmentwasthesecondaryprofitcontributoroftheGroup. 中期业绩 本公司董事局（“董事局”）谨呈报本公司及其附属公司（统称“本集团”）截至二零二三年六月三十日止六个月之未经审核简明综合财务报表，其详情载于本报告第31至第51页。董事局辖下之审核委员会已审阅简明综合财务报表。 概览 本集团在二零二三年上半年录得除税后综合溢利下跌，此乃主要归因于物业发展及投资业务之业绩。物业发展及销售分类于截至二零二三年六月三十日止六个月之收入减少至148,822,000港元 （二零二二年：164,374,000港元），毛利率亦下降。此外，本集团于期末根据适用之会计准则对其投资物业作出市场估值后录得公平值变动所产生之未变现亏损17,042,000港元（二零二二年：无）。因此，