EPRINT集团2023 中期报告

2023 INTERIMREPORT 中期报告 目录CorporateInformation 公司资料 2 FinancialHighlights 财务摘要 4 CondensedInterimConsolidatedStatementofComprehensiveIncome 简明中期合并综合收益表 6 CondensedInterimConsolidatedStatementofFinancialPosition 简明中期合并财务状况表 9 CondensedInterimConsolidatedStatementofChangesinEquity 简明中期合并权益变动表 11 CondensedInterimConsolidatedStatementofCashFlows 简明中期合并现金流量表 12 NotestotheCondensedInterimConsolidatedFinancialInformation 简明中期合并财务资料附注 14 ManagementDiscussionandAnalysis 管理层讨论及分析 54 OtherInformation 其他资料 66 CONTENTS CORPORATEINFORMATION 公司资料 BOARDOFDIRECTORS Executivedirectors Mr.SheSiuKeeWilliam (ChairmanandChiefExecutiveOfficer) Mr.ChongCheukKi Non-executivedirector Mr.LeungWaiMing Independentnon-executivedirectors Mr.PoonChunWaiMr.FuChung Mr.MaSiuKitMs.YuMeiHung AUDITCOMMITTEE Mr.MaSiuKit(Chairman) Mr.PoonChunWaiMr.FuChung REMUNERATIONCOMMITTEE Mr.PoonChunWai(Chairman) Mr.SheSiuKeeWilliamMr.FuChung NOMINATIONCOMMITTEE Mr.FuChung(Chairman)Mr.SheSiuKeeWilliamMr.PoonChunWai AUTHORISEDREPRESENTATIVES Mr.SheSiuKeeWilliamMs.LeungNganYi COMPANYSECRETARY Ms.LeungNganYi REGISTEREDOFFICE P.O.Box31119GrandPavilionHibiscusWay 802WestBayRoadGrandCayman,KY1-1205CaymanIslands 董事会 执行董事 畲绍基先生 （主席兼行政总裁） 庄卓琪先生 非执行董事 梁卫明先生 独立非执行董事 潘振威先生傅忠先生马兆杰先生余美红女士 审核委员会 马兆杰先生（主席）潘振威先生 傅忠先生 薪酬委员会 潘振威先生（主席）畲绍基先生 傅忠先生 提名委员会 傅忠先生（主席）畲绍基先生 潘振威先生 授权代表畲绍基先生梁雁怡女士 公司秘书 梁雁怡女士 注册办事处 P.O.Box31119GrandPavilion HibiscusWay 802WestBayRoadGrandCayman,KY1-1205CaymanIslands 2eprintGroupLimitedeprint集团有限公司 CORPORATEINFORMATION 公司资料 HEADQUARTERANDPRINCIPALPLACEOFBUSINESSINHONGKONG FlatA,4/F,Phase3 KwunTongIndustrialCentre448-458KwunTongRoadKwunTong,Kowloon HongKong PRINCIPALBANKERS BankofChina(HongKong)LimitedDahSingBank,Limited AUDITOR PricewaterhouseCoopers CertifiedPublicAccountantsRegisteredPublicInterestEntityAuditor LEGALADVISORTOTHECOMPANY(HONGKONGLAW) Hastings&Co. PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE OcorianTrust(Cayman)Limited Windward3,RegattaOfficeParkPOBox1350 GrandCaymanKY1-1108CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE TricorInvestorServicesLimited 17/F,FarEastFinanceCentre16HarcourtRoad,HongKong COMPANYWEBSITE http://www.eprintgroup.com.hk STOCKCODE 1884 香港总公司及主要营业地点 香港 九龙观塘 观塘道448-458号观塘工业中心第三期四楼A室 主要往来银行 中国银行（香港）有限公司大新银行有限公司 核数师 罗兵咸永道会计师事务所 执业会计师 注册公众利益实体核数师 本公司法律顾问（香港法例） 希仕廷律师行 主要股份登记及过户处 OcorianTrust(Cayman)LimitedWindward3,RegattaOfficeParkPOBox1350 GrandCaymanKY1-1108CaymanIslands 香港股份登记及过户分处 卓佳证券登记有限公司香港夏悫道16号 远东金融中心17楼 公司网址 http://www.eprintgroup.com.hk 股份代号 1884 InterimReport2023二零二三年中期报告3 FINANCIALHIGHLIGHTS 财务摘要 •TherevenueoftheGroupfromContinuingoperationsforthesixmonthsended30September2023and2022amountedtoapproximatelyHK$156.4millionandapproximatelyHK$156.8millionrespectively. •ThegrossprofitoftheGroupfromContinuingoperationsforthesixmonthsended30September2023wasapproximatelyHK$58.2million,representingadecreaseofapproximately5.7%ascomparedtothatforthesixmonthsended30September2022andthegrossprofitmargindecreasedfromapproximately39.4%forthesixmonthsended30September2022toapproximately37.2%forthesixmonthsended 30September2023.ThedecreaseingrossprofitmarginwasmainlybecauseoftheabsenceofsubsidiesundertheEmploymentSupportSchemeoftheGovernmentoftheHongKongSpecialAdministrativeRegion(“ESSsubsidies”)whichresultedintheincreaseinstaffcostsanddecreaseingrossprofitduringthecurrentperiod. •ThelossfortheperiodfromContinuingoperationsattributabletoequityholdersoftheCompanywasapproximatelyHK$9.1millionforthesixmonthsended30September2023,whiletheGrouprecordedaprofitfortheperiodfromContinuingoperationsattributabletoequityholdersoftheCompanyofapproximatelyHK$1.0millionforthesixmonthsended30September2022.Thelosswasmainlyattributableto(i)thewritten-offofproperty,plantandequipment,(ii)impairmentlossonfinancialassetsatamortizedcostand(iii)fairvaluelossonfinancialassetsatfairvaluethroughprofitorlossofapproximatelyHK$4.4million,approximatelyHK$3.7millionandapproximatelyHK$1.1millionrespectively.Ifthesenon-recurringimpactswereexcluded,aprofitofapproximatelyHK$0.1millionwouldberecordedforthesixmonthsended30September2023. •截至二零二三年及二零二二年九月三十日止六个月，本集团持续经营业务收益分别约为156,400,000港元及156,800,000港元。 •截至二零二三年九月三十日止六个月，本集团持续经营业务毛利约为58,200,000港元，较截至二零二二年九月三十日止六个月减少约5.7%，而毛利率由截至二零二二年九月三十日止六个月的约39.4%下降至截至二零二三年九月三十日止六个月的约37.2%。毛利率下降的主要原因为本期间并无香港特别行政区政府就业援助计划的补助（“就业援助计划补贴”），并导致员工成本增加及毛利下降。 •截至二零二三年九月三十日止六个月，本公司权益持有人应占持续经营业务期内亏损约为9,100,000港元，而截至二零二二年九月三十日止六个月，本集团录得本公司权益持有人应占持续经营业务期内溢利约为1,000,000港元。亏损主要由于(i)物业、厂房及设备的撇销、(ii)按摊销成本列账的金融资产的减值亏损及(iii)按公平值计入损益的金融资产的公平值亏损，分别约为4,400,000港元、约3,700,000港元及约1,100,000港元。若撇除该等非经常性影响，截至二零二三年九月三十日止六个月将录得溢利约100,000港元。 4eprintGroupLimitedeprint集团有限公司 FINANCIALHIGHLIGHTS 财务摘要 •ThecashandcashequivalentsoftheGroupdecreasedtoapproximatelyHK$116.4millionasat30September2023,representingadecreaseofapproximatelyHK$8.7millionascomparedtothatasat31March2023andtheGroup’scurrentratiodecreasedfromapproximately1.9timesasat31March2023toapproximately1.3timesasat30September2023.Thedecreaseincurrentratiowasmainlyduetotheincreaseinleaseliabilit