四洲集团中期报告2023-2024

Theboardofdirectors(the“Board”)ofFourSeasMercantileHoldingsLimited(the“Company”)presentstheunauditedcondensedconsolidatedstatementoffinancialpositionasat30September2023oftheCompanyanditssubsidiaries(the“Group”)andtheunauditedcondensedconsolidatedstatementofprofitorloss,unauditedcondensedconsolidatedstatementofcomprehensiveincome,unauditedcondensedconsolidatedstatementofchangesinequityandunauditedcondensedconsolidatedstatementofcashflowsforthesixmonthsended30September2023asfollows: CONDENSEDCONSOLIDATED STATEMENTOFPROFITORLOSS 四洲集团有限公司（“本公司”）董事会（“董事会”）谨提呈本公司及其附属公司（“本集团”）于二零二三年九月三十日之未经审核简明综合财务状况表及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损益表、未经审核简明综合全面收益表、未经审核简明综合权益变动表及未经审核简明综合现金流量表如下： 简明综合损益表 Sixmonthsended30September 截至九月三十日止六个月 2023 二零二三年 Unaudited 未经审核 2022 二零二二年 Unaudited 未经审核 Notes 附注 HK$’000 港币千元 HK$’000 港币千元 REVENUE 收入 3 1,954,785 2,112,609 Costofsales 销售成本 (1,494,985) (1,623,367) Grossprofit 毛利 459,800 489,242 Otherincomeandgains,net 其他收入及收益，净额 3 6,499 17,885 Sellinganddistributionexpenses销售及分销费用Administrativeexpenses行政开支Otheroperatingexpenses其他营运开支Financecosts融资成本4Shareofprofitsandlossesofassociates应占联营公司溢利及亏损PROFITBEFORETAX除税前溢利2&5Incometaxcredit/(expense)所得税抵免╱（开支）6PROFITFORTHEPERIOD期内溢利Attributableto:归属于： EquityholdersoftheCompany本公司权益所有者Non-controllinginterests非控股权益 EARNINGSPERSHARE本公司普通权益所有者ATTRIBUTABLETOORDINARY应占每股盈利EQUITYHOLDERSOF THECOMPANY–Basicanddiluted－基本及摊薄8 (226,829)(176,015)(8,055)(22,483)5,11038,027(10,021)28,006 30,269 (2,263) 28,006HK7.9cents港仙 (257,226)(187,637)(7,489)(11,285)3,10246,59214,08160,673 58,381 2,292 60,673HK15.2cents港仙 CONDENSEDCONSOLIDATED STATEMENTOFCOMPREHENSIVEINCOME 简明综合全面收益表 Sixmonthsended30September 截至九月三十日止六个月 20232022 二零二三年二零二二年 UnauditedUnaudited 未经审核未经审核 HK$’000HK$’000 港币千元港币千元 PROFITFORTHEPERIOD期内溢利 OTHERCOMPREHENSIVELOSS其他全面亏损 28,006 60,673 Othercomprehensivelossthatmaybereclassifiedtoprofitorlossinsubsequentperiods: Exchangedifferencesontranslationofforeignoperations Shareofothercomprehensivelossofassociates Netothercomprehensivelossthatmaybereclassifiedtoprofitorlossinsubsequentperiods willnotbereclassifiedtoprofitorlossinsubsequentperiods:Financialassetsatfairvaluethrough 之其他全面收益╱（亏损）：按公平值透过其他全面收益 othercomprehensiveincome:–Changesinfairvalue 入账的金融资产：–公平值变动 2,811 (1,412) –Incometaxeffect –所得税影响 (963) 484 Othercomprehensiveincome/(loss)that 将于往后期间可能重新分类至损益之其他全面亏损： 换算海外业务的汇兑差额应占联营公司其他全面亏损 将于往后期间可能重新分类至损益之其他全面亏损净额 将不会于往后期间重新分类至损益 (58,984) (2,669) (61,653) (104,636) (5,347) (109,983) Definedbenefitobligations:界定福利承担： –Gainsonremeasurement–重新计量之收益 –Incometaxeffect–所得税影响 –196 –(67) Netothercomprehensiveincome/(loss)thatwillnotbereclassifiedtoprofitorlossinsubsequentperiods OTHERCOMPREHENSIVELOSSFORTHE PERIOD,NETOFTAX TOTALCOMPREHENSIVELOSSFORTHEPERIOD 将不会于往后期间重新分类至损益之其他全面收益╱（亏损）净额 期内其他全面亏损，除税后 期内总全面亏损 1,848 (59,805) (31,799) (799) (110,782) (50,109) EquityholdersoftheCompany 本公司权益所有者 (28,740) (51,166) Non-controllinginterests 非控股权益 (3,059) 1,057 (31,799) (50,109) Attributableto:归属于： CONDENSEDCONSOLIDATED STATEMENTOFFINANCIALPOSITION 简明综合财务状况表 30September 31March 2023 二零二三年九月三十日 2023 二零二三年三月三十一日 Unaudited 未经审核 Audited 经审核 Notes 附注 HK$’000 港币千元 HK$’000 港币千元 NON-CURRENTASSETS 非流动资产 Property,plantandequipment 物业、厂房及设备 9 767,092 823,666 Investmentproperties 投资物业 34,840 38,158 Goodwill 商誉 102,247 111,648 Otherintangibleassets 其他无形资产 45,523 53,559 Investmentsinassociates Financialassetsatfairvaluethroughprofitorloss 于联营公司之投资按公平值透过损益入账的 金融资产 177,664 31,456 175,782 32,304 Financialassetsatfairvaluethrough othercomprehensiveincome 按公平值透过其他全面收益 入账的金融资产 12,780 11,102 Prepayments,depositsandother 预付款项、订金及 receivables 其他应收款项 34,452 23,695 Taxrecoverable 可收回税项 26,287 30,218 Deferredtaxassets 递延税项资产 8,877 8,768 Totalnon-currentassets 非流动资产总值 1,241,218 1,308,900 CURRENTASSETS 流动资产 Inventories 存货 320,068 337,850 TradereceivablesPrepayments,depositsandotherreceivables 应收贸易账款预付款项、订金及 其他应收款项 10 661,934137,043 661,136146,760 TaxrecoverableFinancialassetsatfairvaluethroughprofitorloss 可收回税项按公平值透过损益入账的 金融资产 1,269 55,519 2,18852,056 Cashandcashequivalents 现金及现金等值项目 591,092 735,180 Totalcurrentassets 流动资产总值 1,766,925 1,935,170 CONDENSEDCONSOLIDATED STATEMENTOFFINANCIALPOSITION (continued) 简明综合财务状况表（续） 30September 31March 2023 二零二三年九月三十日 2023 二零二三年三月三十一日 Note Unaudited 未经审核 HK$’000 Audited 经审核 HK$’000 附注 港币千元 港币千元 CURRENTLIABILITIESTradepayables,otherpayablesandaccruals 流动负债应付贸易账款、其他应付 款项及应计负债 11 505,690 530,326 Interest-bearingbankborrowings 须缴付利息之银行贷款 900,932 1,096,174 Leaseliabilities 租赁负债 112,885 107,781 Taxpayable 应付税项 21,425 17,805 Totalcurrentliabilities 流动负债总值 1,540,932 1,752,086 NETCURRENTASSETS 流动资产净额 225,993 183,084 TOTALASSETSLESSCURRENT 总资产减流动负债 LIABILITIES 1,467,211 1,491,984 NON-CURRENTLIABILITIES 非流动负债 Interest-bearingbankborrowings 须缴付利息之银行贷款 52,811 – Leaseliabilities 租赁负债 140,046 155,839 Otherpayablesandaccruals 其他应付款项及应计负债 2,190 2,676 Definedbenefitobligations 界定福利承担 6,108 6,740 Deferredtaxliabilities 递延税项负债 19,447 21,847 Totalnon-currentliabilities 非流动负债总值