富士高实业中期报告 2023/2024
2023/2024 InterimReport中期报告 VISION愿景 Tobecomeourcustomers’preferredstrategicpartnerintheacousticsandelectronicsindustries. 成为在电声及电子领域客户首选的策略性合作伙伴。 MISSION使命 Throughadvancementsininnovativetechnologies,westrivetoprovidevalue-addedanddistinctproductstoourcustomers.以先进及创新科技，竭力为客户提供高增值、高差异性的产品。 VALUES价值观 We,asapartner,abidebyourcommitmenttoourcustomers. We,asaninnovator,relentlesslypursueexcellence. We,asateam,crossthefinishlinetogether. We,asacorporatecitizen,devoteourselvestotheprosperityofoursociety. 与客为盟，信守承诺；锐意创新，追求卓越；团结协作，达成目标； 取之社会，回馈社会。 CONTENTS目录 2ManagementDiscussionandAnalysis 管理层讨论及分析 6ReportoftheDirectors 董事会报告 14 ReportonReviewofInterimFinancialInformation 中期财务资料的审阅报告 16 CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况表 18 CondensedConsolidatedStatementofComprehensiveIncome 简明综合全面收益表 20 CondensedConsolidatedStatementofChangesinEquity 简明综合权益变动表 21 CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 22 NotestotheCondensedConsolidatedInterimFinancialInformation 简明综合中期财务资料附注 39CorporateInformation 公司资料 ManagementDiscussionandAnalysis 管理层讨论及分析 BUSINESSREVIEW Inthefirsthalfof2023,astheworldsoughttoreturntonormalityinthepostCOVID-19pandemic(the“Pandemic”)era,bothexistingandnewchallengesaffectedtheglobaleconomyincludinggeopoliticalconflicts,highinflationandinterestratehikes.Still,byleveragingitsuniqueproductmixandstrategicdecades-longtieswithtop-tieraudiobrands,theGroupwasabletomaintainahealthyinflowofrevenue,whichtotalledHK$492.6million(2022:HK$531.3million)forthesixmonthsended30September2023(the“InterimPeriod”).DuringtheInterimPeriod,astheimpactofthePandemicwaned,andtheGroupbenefittedfromthechangeinitsproductmixandtheabsenceofaone-offexpensefromceasingtheoperationofanunderperformingbusinessintheaccessoriesandcomponentssegmentasrecordedinthesameperiodlastyear,theGroup’sgrossprofitincreasedby11.8%toHK$102.3million(2022:HK$91.5million),andgrossprofitmarginroseto20.8%(2022:17.2%).Moreover,despiterecordingadeclineinrevenueandmakingaprovisionofwarrantyclaimofHK$9.1millioninrelationtoanannouncementdated22September2023,theGroupstillachievedaturnaround,withprofitattributabletoequityholdersoftheGroupamountingtoHK$18.2million(2022:lossofHK$4.2million). BUSINESSSEGMENTANALYSIS HeadsetsandHeadphones Notwithstandinguncertaintiesinthemarket,theGroupremainedresilientandfocusedonstrengtheningitsproductdevelopmentcapabilitiestoenhanceitsproductportfolioaswellastotightencooperationwithtop-tieraudiobrandsinco-developmentprojects.DuringtheInterimPeriod,revenuefromtheheadsetsandheadphonesbusinessreachedHK$318.7million(2022:HK$354.9million),whichaccountedfor64.7%oftheGroup’stotalrevenue. GiventheGroup’scompetitiveadvantageintheapplicationofsophisticatedtechnologies,suchasTrueWireless,ANCandHybridANC,initselectro-acousticproductswhicharewellrecognisedbydiscerningbrandcustomers,suchproductshavebeencontributinganincreasingproportionofrevenue.Moreover,backedbystrongengineeringandproductdevelopmentcapabilities,theGroup’sAdaptiveANCproducts–introducedinthepreviousfinancialyear,havecontinuedtoenjoyfavourablemarketresponse.TheGrouphasalsocapturedemergingmarketopportunitiesthroughthelaunchofsophisticatedheadsetsthatfeaturehead-trackingandlow-latencywirelesscommunicationtechnology,andviatheCallCentre&Office(“CC&O”)productseries.Separately,theGroup’srestructuringandstreamliningeffortshavecontributedtotheimprovementinproductivityandproductionefficiency,resultinginreducedcostsandincreasedprofitability,drivinganimprovementinsegmentprofittoHK$17.1million(2022:lossofHK$3.6million)fortheInterimPeriod. 业务回顾 于2023年上半年，世界各国于后COVID-19疫症（“疫症”）时代致力回归正常，但地缘政治冲突、通胀高企及持续加息等现有及新挑战对全球经济造成冲击。尽管如此，凭藉优越独特的产品组合及与顶尖音响品牌客户的长期战略合作关系，本集团得以维持稳健的收入来源，截至2023年9月30日止6个月（“中期期间”）的总收入达492,600,000港元（2022：531,300,000港 元）。于中期期间，由于疫症影响消退，本集团因此得益于产品组合调整以及去年同期终止配件及零件分部中表现欠佳的业务营运而并无产生一次性开支，本集团毛利增加11.8%至102,300,000港元（2022：91,500,000 港元），毛利率升至20.8%（2022:17.2%）。此外，尽管收入减少以及有关日期为2023年9月22日的公告作出的保证索偿拨备9,100,000港元，本集团依旧实现了扭亏 为盈，归属本集团股权持有人之溢利为18,200,000港元 （2022：亏损4,200,000港元）。 业务分部分析 戴咪耳机及音响耳机 尽管市场情况不明朗，本集团仍坚持专注于提升产品开发能力以提升产品组合，并就各项合作开发项目加强与顶尖音响品牌的合作联盟。于中期期间，戴咪耳机及音响耳机业务的收入达318,700,000港元（2022： 354,900,000港元），占本集团总收入的64.7%。 鉴于本集团在电声产品中应用真实无线、主动式降噪及混合式主动式降噪等先进技术具有竞争优势，该等产品备受眼光独到品牌客户的认可，因此贡献之收入比例逐渐增加。此外，背靠强大的工程设计和产品开发能力，本集团在上一个财政年度推出的适应主动降噪产品持续获得不俗的市场反应。同时，本集团通过推出配备头部追踪及低延迟无线通讯技术的精尖耳机以及呼叫中心及办公室（“呼叫中心及办公室”）产品系列，牢牢把握住了新兴市场机遇。另外，本集团努力重组及精简使得产能及生产效率均有所提升，以致削减成本及提高盈利能力，带动中期期间的分部溢利增加至17,100,000港元（2022：亏损3,600,000港元）。 FujikonIndustrialHoldingsLimited2 InterimReport2023/2024 ManagementDiscussionandAnalysis 管理层讨论及分析 BUSINESSSEGMENTANALYSIS(Continued) AccessoriesandComponents OwingtotheGroup’sstrongtieswithtop-tierbrandsanditsqualityproducts,revenuefromtheaccessoriesandcomponentssegmentremainedstableatHK$173.9million(2022:HK$176.5million),whichaccountedfor35.3%oftheGroup’stotalrevenuefortheInterimPeriod.Whilerevenueinflowhasremainedstable,thesegmentprofithasincreasedby18.7%toHK$17.8million(2022:HK$15.0million).Suchanimprovementcanprincipallybeattributedtotheceasingofanunderp
