怡邦行控股2023/2024中期报告

2 CorporateInformation 5 公司资料 ManagementDiscussionandAnalysis 管理层讨论与分析 14 OtherInformation 其他资料 20 InterimCondensedConsolidatedStatementofComprehensiveIncome 21 中期简明综合全面收益表 InterimCondensedConsolidatedStatementofFinancialPosition 中期简明综合财务状况表 22 InterimCondensedConsolidatedStatementofChangesInEquity 23 中期简明综合权益变动表 InterimCondensedConsolidatedStatementofCashFlows 中期简明综合现金流量表 25 NotestoCondensedConsolidatedFinancialStatement 简明综合财务报表附注 REGISTEREDOFFICE 注册办事处 CricketSquareHutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands HEADOFFICEANDPRINCIPALPLACEOFBUSINESS 总办事处及主要营业地点 16th–18thFloors FirstCommercialBuilding33LeightonRoadCausewayBay HongKong 香港铜锣湾 礼顿道33号第一商业大厦16–18楼 AUDITCOMMITTEE 审核委员会 Mr.WanSzeChung(Chairman) Dr.LukWangKwongMr.WongWah,Dominic 温思聪先生（主席）陆宏广博士 黄华先生 REMUNERATIONCOMMITTEE 薪酬委员会 Mr.WongWah,Dominic(Chairman) Mr.LauShiuSunMr.WanSzeChung 黄华先生（主席）刘绍新先生 温思聪先生 NOMINATIONCOMMITTEE 提名委员会 Mr.WongWah,Dominic(Chairman) Mr.TseSunFat,HenryMr.WanSzeChung 黄华先生（主席）谢新法先生 温思聪先生 INVESTMENTCOMMITTEE 投资委员会 Mr.WongWah,Dominic(Chairman) Mr.TseSunPo,TonyMr.LauShiuSun 黄华先生（主席）谢新宝先生 刘绍新先生 COMPANYSECRETARY 公司秘书 Mr.YuChiWah,CPA 俞志烨先生,CPA AUDITOR 核数师 PricewaterhouseCoopersCertifiedPublicAccountants RegisteredPublicInterestEntityAuditor22ndFloorPrince’sBuilding CentralHongKong 罗兵咸永道会计师事务所执业会计师 注册公共利益实体核数师香港 中环 太子大厦22楼 AUTHORISEDREPRESENTATIVES 授权代表 Mr.TseHonKit,Kevin Mr.YuChiWah,CPA 谢汉杰先生俞志烨先生,CPA CorporateInformation公司资料 CAYMANISLANDSPRINCIPALSHAREREGISTRARANDTRANSFEROFFICE 开曼群岛股份过户登记总处 Suntera(Cayman)LimitedSuite3204,Unit2A Block3,BuildingD P.O.Box1586GardeniaCourtCamanaBayGrandCayman KY1-1100,CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE 香港股份过户登记分处 TricorAbacusLimited 17/F,FarEastFinanceCentre16HarcourtRoad HongKong 卓佳雅柏勤有限公司香港 夏悫道16号 远东金融中心17楼 LEGALADVISERSONHONGKONGLAW 香港法律之法律顾问 Pang,Wan&Choi,Solicitors Room1405,14/F,ChinaInsuranceGroupBuilding141DesVoeuxRoadCentral HongKong 彭温蔡律师行香港 德辅道中141号 中保集团大厦14楼1405室 PRINCIPALBANKERS 主要往来银行 –FubonBank(HongKong)Limited 富邦银行（香港）有限公司 –TheHongkongandShanghaiBankingCorporationLimited 香港上海汇丰银行有限公司 –NanyangCommercialBankLimited 南洋商业银行有限公司 REVIEWOFOPERATIONS BUSINESSREVIEW TheprincipalactivityoftheCompanyisinvestmentholding.Itssubsidiariesareprincipallyengagedintheimporting,wholesale,retailandinstallationofarchitecturalbuilders’hardware,bathroom,kitchencollectionsandfurnitureandprovisionofinteriordesignservices,projectandcontractmanagementinHongKongandthePeople’sRepublicofChina(the“PRC”). Ashighlightedinourpreviousyear’sannualreport,theinfluenceofeventsintheRussia-UkraineconflictandtheevolvingbetweentheUnitedStatesandChina(“US-China”)relationshipontheglobaleconomyhingedonamultitudeoffactors.Disruptionsintheenergysupplychainheldthepotentialtopropelenergypricesupward,consequentlyaffectingtheperformanceofsectorsreliantonglobalenergyresources.Likewise,disruptionsinfoodsupplychainshadthepotentialtocontributetoglobalinflation,drivenbyhigherinterestrates,elevatedcommodityprices,supplychaininterruptions,andconstrictingfiscalandmonetarypolicies. TheRussia-UkraineconflictandthedynamicUS-Chinarelationshiphavecontinuedtoreshapetheglobaleconomicandgeopoliticallandscapeduringtheinitialhalfof2023.Thisongoingtransformationhasintroducednewchallengesanduncertaintiesthatresonateworldwide.Theeconomicrepercussionsstemmingfromthesedynamicspersistentlyexertadampeningeffectonvariousaspects,includingtrade,consumerconfidence,andinvestorsentiment,presentingaformidablechallengetotheglobaleconomy. AccordingtotheOrganizationforEconomicCooperationandDevelopment(“OECD”)reportdated22November2022,theRussia-Ukraineconflictisdescribedasa“massiveandhistoricenergyshock”tothemarkets,leadingtoadecelerationinglobaleconomicgrowthfromaround5.0%in2022to2.2%in2023.Thisdeclineineconomicgrowthhasfar-reachingconsequences,affectingconsumerconfidenceandsubsequentlyreducingthedemandforconsumergoodswhileerodingbusinessandinvestorconfidence.Theimpactextendstoglobalinvestments,financialmarkets,supplychains,energymarkets,businessactivities,andinternationaltrade. China’seconomyhasconsistentlygrownwithgradualimprovementsinmajoreconomicindicators.Notably,therewasaperiod-to-periodgrowthof5.5%inGrossDomesticProduct(“GDP”)duringtheyear’sfirsthalf,markedbyperiod-to-periodgrowthratesof4.5%and6.3%inGDPforthefirstandsecondquarters,respectively.However,China’seconomiclandscapefacesaseriesofchallenges,includingthedeclineofforeigndirectinvestment,whichmirrorsthegeopoliticaltensionsofthetime,alongwithaslowdownintherealestatemarketandmountingpricelevelpressures.Thesefactorscollectivelyexertadampeningeffectoneconomicgrowthandconsumerconfidence. Thetechnologysectorassumesapivotalroleintheglobaleconomy.EscalatingtensionsbetweenUS-Chinacanpotentiallydisrupttechnologycompanies,investmentflows,andthedevelopmentofcutting-edgetechnologies.This,inturn,mayleadtoshiftsintheglobaltechlandscape.Persistentorheightenedtradetensionsbetweenthetwocountrieshavethecapacitytodisruptglobalsupplychains,erecttradebarriers,andinfluenceglobaltradevolumes. C