邝文记中期报告 2023/24

(IncorporatedintheCaymanIslandswithlimitedliability) （于开曼群岛注册成立的有限公司） StockCode股份代号：8023 INTERIMREPORT 中期报告 邝文记集团有限公司 中期报告2023/24 CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(the“Directors”)ofKwongManKeeGroupLimited(the“Company”,togetherwithitssubsidiaries,the“Group”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesgoverningtheListingofSecuritiesonGEMoftheStockExchange(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectorshavingmadeallreasonableenquiries,confirmthattothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. 香港联合交易所有限公司（“联交所”） GEM之特色 GEM的定位，乃为中小型公司提供一个上市的市场，此等公司相比起其他在联交所主板上市的公司带有较高投资风险。有意投资的人士应了解投资于该等公司的潜在风险，并应经过审慎周详的考虑后方作出投资决定。 由于GEM上市公司普遍为中小型公司，在GEM买卖的证券可能会较于联交所主板买卖之证券承受较大的市场波动风险，同时无法保证在GEM买卖的证券会有高流通量的市场。 香港交易及结算所有限公司及联交所对本报告的内容概不负责，对其准确性或完整性亦不发表任何声明，并明确表示概不就因本报告全部或任何部分内容而产生或因倚赖该等内容而引致的任何损失承担任何责任。 本报告乃遵照联交所GEM证券上市规则 （“GEM上市规则”）之规定而提供有关邝文记集团有限公司（“本公司”，连同其附属公司统称为“本集团”）之资料，本公司各董事（“董事”）愿共同及个别对此负全责。董事经作出一切合理查询后，确认就彼等所深知及确信，本报告所载资料在一切重要方面均属准确及完整，并无误导或欺诈成份，且本报告并无遗漏任何其他事实致使本报告所载任何声明或本报告产生误导。 1 KWONGMANKEEGROUPLIMITED INTERIMREPORT2023/24 摘要 •本集团的收益由截至二零二二年九月三十日止六个月约92,900,000港元减少至截至二零二三年九月三十日止六个月约72,200,000港元，减少约22.4%。 •本集团的毛利由截至二零二二年九月三十日止六个月约32,200,000港元减少至截至二零二三年九月三十日止六个月约26,500,000港元，减少约17.8%。本集团的毛利率由截至二零二二年九月三十日止六个月约34.6%增加至截至二零二三年九月三十日止同期约36.7%。 •本公司拥有人应占溢利由截至二零二二年九月三十日止六个月约15,100,000港元减少至截至二零二三年九月三十日止同期约8,900,000港元。 •董事会不建议派发截至二零二三年九月三十日止六个月之中期股息（二零二二年：无）。 HIGHLIGHTS •TherevenueoftheGroupdecreasedfromapproximatelyHK$92.9millionforthesixmonthsended30September2022toapproximatelyHK$72.2millionorbyapproximately22.4%forthesixmonthsended30September2023. •TheGroup’sgrossprofitdecreasedbyapproximately17.8%fromapproximatelyHK$32.2millionforthesixmonthsended30September2022toapproximatelyHK$26.5millionforthesixmonthsended30September2023.ThegrossprofitmarginoftheGroupincreasedfromapproximately34.6%forthesixmonthsended30September2022toapproximately36.7%forthesameperiodended30September2023. •TheprofitattributabletoownersoftheCompanydecreasedfromapproximatelyHK$15.1millionforthesixmonthsended30September2022toapproximatelyHK$8.9millionforthesameperiodended30September2023. •TheBoarddoesnotrecommendthepaymentofaninterimdividendforthesixmonthsended30September2023(2022:Nil). 2 邝文记集团有限公司 中期报告2023/24 FINANCIALRESULTS Theboardofdirectors(the“Board”)oftheCompanyispleasedtoannouncetheunauditedcondensedconsolidatedfinancialresultsoftheGroupforthesixmonthsended30September2023,togetherwiththecomparativeunauditedfiguresforthecorrespondingperiodin2022asfollows: CONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME FORTHESIXMONTHSENDED30SEPTEMBER2023 财务业绩 本公司董事会（“董事会”）欣然宣布本集团于截至二零二三年九月三十日止六个月之未经审核简明综合财务业绩，连同二零二二年同期之未经审核比较数字如下： 简明综合全面收益表 截至二零二三年九月三十日止六个月 ThreemonthsendedSixmonthsended30September30September 截至九月三十日止三个月截至九月三十日止六个月 2023 二零二三年 HK$港元(Unaudited) （未经审核） 36,947,203 (24,591,208) 2022 二零二二年 HK$港元(Unaudited) （未经审核） 49,075,788 (31,880,613) 2023 二零二三年 HK$港元(Unaudited) （未经审核） 72,167,008 (45,690,812) 2022 二零二二年 HK$港元(Unaudited) （未经审核 92,943,972 (60,752,713) 12,355,995 17,195,175 26,476,196 32,191,259 40,200 1,559,039 61,338 1,858,340 178,434 347,537 560,490 (558,195) (8,469,276) (7,710,646) (16,009,457) (14,740,230) 4,105,353 11,391,105 11,088,567 18,751,174 119,999 (62,468) 121,993 (172,229) (301,104) (356,592) (455,318) (566,226) 3,924,248 (802,779) 10,972,045 (1,426,630) 10,755,242 (1,746,120) 18,012,719 (2,807,844) 3,121,469 9,545,415 9,009,122 15,204,875 Note 附注 ） Revenue收益6 Costofsales销售成本18 Grossprofit毛利 Otherincomeandothergains,net Reversalofimpairmentloss/(impairmentloss)ontradeandretentionreceivablesandcontractassets Generalandadministrativeexpenses 其他收入及 其他收益净额7 应收贸易账款及应收保留金以及合约资产之减值亏损拨回╱ （减值亏损）13,14 一般及行政开支 18 财务收入╱（成本） 使用权益法入账之 Profitfortheperiod期间溢利 3 OperatingprofitFinanceincome/(cost),net 经营溢利 Shareoflossofanass