霭华押业信贷2023中期报告

INTERIM REPORT中期报告 OiWahPawnshopCreditHoldingsLimited 霭华押业信贷控股有限公司 (IncorporatedintheCaymanIslandswithlimitedliability) （于开曼群岛注册成立之有限公司） StockCode股份代号:01319 CONTENTS目录 2CompanyInformation 公司资料 5FinancialHighlights 财务摘要 7ManagementDiscussionandAnalysis 管理层讨论及分析 22Reviewreporttotheboardofdirectors 致董事会之审阅报告 25ConsolidatedStatementofComprehensiveIncome 综合全面收入表 26ConsolidatedStatementofFinancialPosition 综合财务状况表 28ConsolidatedStatementofChangesinEquity 综合权益变动表 29CondensedConsolidatedCashFlowStatement 简明综合现金流量表 31NotestotheUnauditedInterimFinancialReport 未经审核中期财务报告附注 73OtherInformation 其他资料 2霭华押业信贷控股有限公司中期报告2023 COMPANYINFORMATION公司资料 BOARDOFDIRECTORS ExecutiveDirectors Mr.ChanChartMan Mr.ChanKaiHoEdward(ChairmanandChiefExecutiveOfficer) Ms.ChanMeiFongMs.ChanYingYu Non-executiveDirector Mr.ChanKaiKowMacksionMr.NgSiuHong IndependentNon-executiveDirectors Dr.LeungShiuKiAlbertDr.YipNgai Mr.LamOnTai BOARDCOMMITTEES AuditCommittee Dr.YipNgai(Chairman)Dr.LeungShiuKiAlbertMr.LamOnTai RemunerationCommittee Mr.LamOnTai(Chairman)Mr.ChanKaiHoEdwardDr.LeungShiuKiAlbert 董事会 执行董事 陈策文先生 陈启豪先生（主席兼行政总裁） 陈美芳女士陈英瑜女士 非执行董事 陈启球先生伍绍康先生 独立非执行董事 梁兆棋博士叶毅博士林安泰先生 董事委员会 审核委员会 叶毅博士（主席）梁兆棋博士 林安泰先生 薪酬委员会 林安泰先生（主席）陈启豪先生 梁兆棋博士 COMPANYINFORMATION公司资料 OiWahPawnshopCreditHoldingsLimitedInterimReport20233 NominationCommittee Dr.LeungShiuKiAlbert(Chairman) Mr.ChanKaiHoEdwardMr.LamOnTai COMPANYSECRETARY Mr.ChengYiuHangHKICPA AUTHORISEDREPRESENTATIVES Mr.ChanKaiHoEdwardMs.ChanYingYu REGISTEREDOFFICE Windward3,RegattaOfficePark P.O.Box1350 GrandCayman,KY1-1108CaymanIslands HEADQUARTERSANDPRINCIPALPLACEOFBUSINESSINHONGKONG Rooms2302–2303 KwanChartTower No.6TonnochyRoad,WanchaiHongKong STOCKCODE 01319 提名委员会 梁兆棋博士（主席）陈启豪先生 林安泰先生 公司秘书 郑耀衡先生HKICPA 授权代表 陈启豪先生陈英瑜女士 注册办事处 Windward3,RegattaOfficePark P.O.Box1350 GrandCayman,KY1-1108CaymanIslands 香港总部及主要营业地点 香港 湾仔杜老志道6号羣策大厦2302–2303室 股份代号 01319 4霭华押业信贷控股有限公司中期报告2023 COMPANYINFORMATION 公司资料 CAYMANISLANDSSHAREREGISTRARANDTRANSFEROFFICE OcorianTrust(Cayman)Ltd.Windward3,RegattaOfficePark P.O.Box1350 GrandCaymanKY1-1108CaymanIslands HONGKONGSHAREREGISTRAR BoardroomShareRegistrars(HK)Limited2103B,21/F,148ElectricRoad NorthPointHongKong AUDITOR SHINEWING(HK)CPALimited RegisteredPublicInterestEntityAuditor LEGALADVISERS AstoHongKonglaw: P.C.Woo&Co. AstoCaymanIslandslaw: Appleby PRINCIPALBANKERS CMBWingLungBankLimitedTheBankofEastAsia,LimitedFubonBank(HongKong)Limited O-BankCo.,Ltd.,HongKongBranch COMPANYWEBSITE www.pawnshop.com.hk 开曼群岛股份过户登记处 OcorianTrust(Cayman)Ltd.Windward3,RegattaOfficePark P.O.Box1350 GrandCaymanKY1-1108CaymanIslands 香港股份过户登记处 宝德隆证券登记有限公司香港 北角 电气道148号21楼2103B室 核数师 信永中和（香港）会计师事务所有限公司 注册公众利益实体核数师 法律顾问 香港法律方面： 胡百全律师事务所 开曼群岛法律方面： Appleby 主要往来银行 招商永隆银行有限公司东亚银行有限公司 富邦银行（香港）有限公司 王道商业银行股份有限公司香港分行 公司网站 www.pawnshop.com.hk OiWahPawnshopCreditHoldingsLimitedInterimReport20235 10 % Revenueincreasedby 收益增加 FINANCIALHIGHLIGHTS财务摘要 % 12.5 Profitattributabletothe equityshareholdersincreasedby 权益股东应占溢利增加 55 % Netprofit marginreached 纯利率达到 % 10.8 Theprincipalofgrossloan receivablesincreasedby 应收贷款总额的本金增加 6霭华押业信贷控股有限公司中期报告2023 FINANCIALHIGHLIGHTS财务摘要 FINANCIALPERFORMANCE •Revenueincreasedby10.0%toapproximately HK$90.2million •Profitattributabletotheequityshareholdersincreasedby12.5%toapproximatelyHK$49.6million •Netprofitmarginincreasedby1.2percentagepointsto55.0% •BasicearningspershareisHK2.6cents •Theprincipalofgrossloanreceivablesincreasedby10.8%toapproximatelyHK$1,027.8million BUSINESSPERFORMANCE •Totalamountofnewpawnloansgranteddecreasedby16.1%toapproximatelyHK$402.0million •Totalamountofnewmortgageloansgranteddecreasedby24.6%toapproximatelyHK$282.7million •Netinterestmarginforpawnloanincreasedby0.6percentagepointsto37.7% •Netinterestmarginformortgageloanincreasedby0.8percentagepointsto11.4% •TheaverageLTVratioofourmortgageloanportfoliomaintainedataround55.0% 财务表现 •收益增加10.0%至约90,200,000港元 •权益股东应占溢利增加12.5%至约 49,600,000港元 •纯利率增加1.2个百分点至55.0% •每股基本盈利为2.6港仙 •应收贷款总额的本金增加10.8%至约1,027,800,000港元 业务表现 •已发放新典当贷款总额减少16.1%至约402,000,000港元 •已发放新按揭抵押贷款总额减少 24.6%至约282,700,000港元 •典当贷款之净息差增长0.6个百分点至37.7% •按揭抵押贷款之净息差增加0.8个百分点至11.4% •按揭贷款组合的平均按揭成数比率维持约55.0% MANAGEMENTDISCUSSIONANDANALYSIS管理层讨论及分析 OiWahPawnshopCreditHoldingsLimitedInterimReport20237 BUSINESSREVIEW OiWahPawnshopCreditHoldingsLimited(the“Company”or“ourCompany”),anditssubsidiaries(togetherwiththeCompanyarecollectivelyreferredtoasthe“Group”)isafinancingserviceproviderinHongKongoperatingunderthebrandnameof“OiWah”,principallyengaginginprovidingsecuredfinancing,includingmortgageloansandpawnloans. MORTGAGELOANBUSINESS Forthesixmonthsended31August2023(“FP2024”or“theperiod”),theinterestincomeofthemortgageloanbusinessoftheGroupincreasedbyapproximatelyHK$4.7millionor10.4%fromapproximatelyHK$45.3millionforthesixmonthsended31August2022(“FP2023”)toapproximatelyHK$50.0millioninFP2024,whichaccountedforapproximately55.4%oftheGroup’stotalrevenue.ThegrossmortgageloanreceivablewasapproximatelyHK$849.1millionasat31August2023withtotalnewmortgageloansgrantedam