京基智慧文化二零二三年中期报告

KingkeyIntelligenceCultureHoldingsLimited 京基智慧文化控股有限公司 (IncorporatedintheCaymanIslandsandcontinuedinBermudawithlimitedliability) (于开曼群岛注册成立并于百慕大继续经营之有限公司) (StockCode股份代号：550) 2023 InterimReport 中期报告 Contents 目录 ManagementDiscussionandAnalysis管理层讨论与分析2 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益及其他全面收益表 10 二零二三年中期报告京基智慧文化控股有限公司 1 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表12 CondensedConsolidatedStatementofCashFlows简明综合现金流量表14 CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表16 NotestotheCondensedConsolidatedFinancialStatements简明综合财务报表附注18 OtherDisclosures其他披露39 CorporateInformation公司资料46 ManagementDiscussionandAnalysis 管理层讨论与分析 BUSINESSREVIEW RecruitMagazine TheCOVID-19hasbeguntosubsideinlate2022.HongKongrelaxedthecounter-epidemicmeasuresandresumedtheconnectionswiththePeople’sRepublicofChina(the“PRC”)andoverseascountriesbyre-openingitsborders.TheeconomicactivitiesinHongKonghavesincebeenrecoveringasevidencedbytheincreaseinGDPof2.9%inthefirstquarterof2023.Labourmarketcontinuestoimprovealongsidetheeconomyrecovery.Theunemploymentratedecreasedfrom3.0%fortheperiodfromMarchtoMay2023to2.9%fortheperiodfromApriltoJune2023.And,theunderemploymentratealsodecreasedfrom1.2%to1.1%.Thisshowsthatthelabourmarketisgettinghotwhereenterpriseshavetheappetitebacktohiringmorestaff,leadingtomorerecruitmentadvertisementswereplaced.Asaresult,forthesixmonthsended30June2023,therevenuecontributedfromthisbusinesssegmentwasapproximatelyHK$17.0million,representinganincreaseofapproximatelyHK$3.2million,or23%fromthesameperiodoflastyear. MedicalandHealthServices Asstatedinour2022annualreport,afterthreeyearsofdevastationoftheCOVID-19pandemic,itfinallyhascometoanend.AlthoughithasresultedapositiveeffectonourRecruitMagazinebusiness,itadverselyaffectedourMedicalandHealthServicesbusiness.Forthesixmonthsended30June2023,therevenuefromthisbusinessdecreasedsignificantlytoonlyapproximatelyHK$0.4million,or97%comparedwithlastyear’sapproximatelyHK$12.5millionofthesameperiodduetothesignificantdecreaseindemandofourCOVID-19testkitsandrelatedmedicaladvisoryservices. E-Commerce Forthesixmonthsended30June2023,therevenuecontributedfromthisbusinesssegmentwasapproximatelyHK$2.9million,representinganincreaseofapproximatelyHK$0.2million,or7%fromthesameperiodoflastyear.Performanceofthisbusinesswassteady. 业务回顾 Recruit杂志 2019冠状病毒已于二零二二年年底开始消退。香港放宽防疫措施并通过重新开放边境恢复与中华人民共和国（“中国”）及海外国家的联系。香港经济活动自此开始复苏，二零二三年第一季度本地生产总值增长2.9%可见一斑。劳工市场随经济复苏而持续改善。失业率由二零二三年三月至五月期间的3.0%下降至二零二三年四月至六月期间的2.9%。就业不足率亦由1.2%下降至1.1%。这表明劳工市场逐渐回暖，企业重拾雇用更多员工的意愿，导致招聘广告投放增多。因此，截至二零二三年六月三十日止六个月，该业务分部贡献的收益约为17,000,000港元，较去年同期增加约3,200,000港元或23%。 医疗及保健服务 诚如我们二零二二年年报所述，2019冠状病毒病肆虐三年后终于结束。尽管这对我们的Recruit杂志业务产生正面影响，但不利于我们的医疗及保健业务。截至二零二三年六月三十日止六个月，由于对我们2019冠状病毒病检测套装及相关医疗咨询服务的需求大幅减少，该业务的收益大幅减少至仅约400,000港元，较去年同期约12,500,000港元减少 97%。 电子商务 截至二零二三年六月三十日止六个月，该业务分部贡献的收益约为2,900,000港元，较去年同期增加约200,000港元或7%。该业务表现稳定。 2KingkeyIntelligenceCultureHoldingsLimitedInterimReport2023 ManagementDiscussionandAnalysis 管理层讨论与分析 OtherInvestments Asdisclosedinour2022annualreport,theCompanyhasmadeinvestmentsinconcertsofseveralpopularpopsongartists.Asatthereportingdate,totalofthreeartists’concertswereinvestedeventuallyandtwoofthemhadheldinthefirsthalfofthisyearwhichprovedthattheCompanymanagedtomakearightdecisionbyridingonthebackofthere-openingofthebordersthatpeopleareeagerforentertainmentswhichtheyhavebeenlongingforinthepastfewyears.Bothofthemrecordedadouble-digitpositiveannualisedreturn.Theremainingconcertisscheduledtobeheldinthefourquarterofthisyear.Noneoftheinvestmentsexceeded5%ofanyapplicableratiosand,accordingly,disclosuresbywayofannouncement,circularandshareholders’approvalwereexempt. Ontheotherhand,however,theinvestmentinamedicalbusinessinthePRCasanassociatehasstartedoperationtoalimitedextentasat30June2023.Asaresult,itwaslossmakingandtheCompanysharedalossofapproximatelyHK$2.1million. PROSPECTS FollowingtheresumptiontonormalfromtheCOVID-19pandemicinearlyMarch,HongKong’seconomicactivitiesarerecoveringbitbybitwherethelabourmarketisbacktoactive.WeexpectthatthedemandforrecruitmentadvertisingwillstillbekeenfortherestofthisyearandourRecruitbusinesswillperformsatisfactorilyaccordingly.RegardingtheE-Commercebusiness,weexpectitwilloutperformlastyearbecauseinthesecondhalfof2023,thepurchaseorderwehavereceivedalreadyexceededthetotalamountrecordedinlastyearindollarterms.Thisshowsthatprospectofthisbusinessisstillconsiderablypositive.AsfortheMedicalandHealthServicesbusiness,however,webelievethat,afterthedyingdownofthepandemic,thisbusinesswillcontinuetodecreasetoaminimallevel. FINANCIALREVIEW Forthesixmonthsended30June2023,theGrouprecordedrevenueofapproximatelyHK$20.2million(2022:HK$29.0million)representingadecreaseofapproximatelyHK$8.8millionor30%.ThedecreasewasmainlyduetoendoftheCOVID-19counter-epidemicmeasures,demandofCOVID-19testkitsandrelatedserviceswasdecreasedwhichledtoafallinrevenuefromMedicalandHealthServicesbusiness. 其他投资 诚如我们二零二二年年报所披露，本公司对多位流行乐歌手举办演唱会进行投资。于报告日，总共投资三场歌手举办演唱会，其中两场演唱会已