民生国际2023中期报告

民生國際有限公司 二零二三年中期報告1CONTENTS目錄2Corporate Information公司資料4Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表6Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表8Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表10Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表12Notes to the Condensed Consolidated Interim Financial Information簡明綜合中期財務資料附註42Management Discussion and Analysis管理層討論與分析55Other Information其他資料 CORPORATE INFORMATION公司資料Man Sang International Limited Interim Report 20232董事會執行董事胡興榮先生（主席）黃曉海先生金江桂先生李振宇先生獨立非執行董事鮑依寧女士黃昆杰先生袁海波先生審核委員會黃昆杰先生（主席）鮑依寧女士袁海波先生薪酬委員會鮑依寧女士（主席）胡興榮先生黃曉海先生黃昆杰先生袁海波先生提名委員會胡興榮先生（主席）黃曉海先生鮑依寧女士黃昆杰先生袁海波先生公司秘書何詠欣女士ACG, ACS(PE)授權代表黃曉海先生何詠欣女士核數師信永中和（香港）會計師事務所有限公司法律顧問有關香港法律柯伍陳律師事務所有關百慕達法律Conyers Dill & PearmanBOARD OF DIRECTORSExecutive DirectorsMr. Hu Xingrong (Chairman)Mr. Huang XiaohaiMr. Jin JiangguiMr. Li ZhenyuIndependent Non-Executive DirectorsMs. Pau Yee LingMr. Wong Kwan KitMr. Yuen Hoi PoAUDIT COMMITTEEMr. Wong Kwan Kit (Chairman)Ms. Pau Yee LingMr. Yuen Hoi PoREMUNERATION COMMITTEEMs. Pau Yee Ling (Chairman)Mr. Hu XingrongMr. Huang XiaohaiMr. Wong Kwan KitMr. Yuen Hoi PoNOMINATION COMMITTEEMr. Hu Xingrong (Chairman)Mr. Huang XiaohaiMs. Pau Yee LingMr. Wong Kwan KitMr. Yuen Hoi PoCOMPANY SECRETARYMs. Ho Wing Yan ACG, ACS(PE)AUTHORISED REPRESENTATIVESMr. Huang XiaohaiMs. Ho Wing YanAUDITORSHINEWING (HK) CPA LimitedLEGAL ADVISERSAs to Hong Kong lawONC LawyersAs to Bermuda lawConyers Dill & Pearman 民生國際有限公司 二零二三年中期報告3CORPORATE INFORMATION公司資料主要往來銀行中國建設銀行（亞洲）股份有限公司香港上海滙豐銀行有限公司主要股份登記處MUFG Fund Services (Bermuda) Limited4th Floor NorthCedar House41 Cedar AvenueHamilton HM12Bermuda香港股份過戶登記分處卓佳秘書商務有限公司香港夏愨道16號遠東金融中心17樓上市資料香港聯合交易所有限公司普通股（股份代號：938）註冊辦事處Clarendon House2 Church StreetHamilton HM11Bermuda主要營業地點香港上環永樂街87號泰達大廈14樓A室及B室公司網址www.msil.com.hk投資者關係電郵：ir@msil.com.hkPRINCIPAL BANKERSChina Construction Bank (Asia) Corporation LimitedThe Hongkong and Shanghai Banking Corporation LimitedPRINCIPAL SHARE REGISTRARMUFG Fund Services (Bermuda) Limited4th Floor NorthCedar House41 Cedar AvenueHamilton HM12BermudaHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Secretaries Limited17/F., Far East Finance Centre16 Harcourt RoadHong KongLISTING INFORMATIONThe Stock Exchange of Hong Kong LimitedOrdinary Share (Stock Code: 938)REGISTERED OFFICEClarendon House2 Church StreetHamilton HM11BermudaPRINCIPAL PLACE OF BUSINESSUnit A&B, 14/FTeda Building87 Wing Lok StreetSheung Wan, Hong KongCOMPANY WEBSITEwww.msil.com.hkINVESTOR RELATIONSEmail: ir@msil.com.hk CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表Man Sang International Limited Interim Report 20234FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 截至2023年9月30日止六個月Six months ended 30 September截至9月30日止六個月202320222023年2022年NotesHK$’ 000HK$’000附註千港元千港元(Unaudited)(Unaudited)（未經審核）（未經審核） Revenue收入468,63482,919Cost of sales銷售成本(62,830)(80,522) Gross profit毛利5,8042,397Other income and (losses) gains, net淨其他收入及（虧損）收益1,930(1,423)Decrease in fair value of financial asset at fair value through profit or loss按公允價值計入損益之金融 資產之公允價值減少–(246)Selling expenses銷售開支(6,566)(8,342)Administrative expenses行政開支(24,265)(45,251)Impairment loss on right-of-use asset使用權資產減值虧損(3,689)–Impairment loss on property, plant and equipment物業、廠房及設備減值虧損(11,067)–Impairment loss on properties held for sales持作出售物業減值虧損(4,232)–Decrease in fair values of investment properties投資物業公允價值減少(37,569)(1,040)Finance income財務收入51932Finance costs財務成本5(78,844)(88,998) Loss before tax除稅前虧損6(158,479)(142,871)Income tax expenses所得稅開支7(1,174)(3,218) Loss for the period期內虧損(159,653)(146,089) Attributable to:以下人士應佔：Equity holders of the Company本公司權益持有人(160,905)(146,860)Non-controlling interest非控股權益1,252771 (159,653)(146,089) LOSS PER SHARE每股虧損– basic and diluted (HK cents)－基本及攤薄（港仙）9(24.86)(22.69) 民生國際有限公司 二零二三年中期報告5FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2023 截至2023年9月30日止六個月CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表Six months ended 30 September截至9月30日止六個月202320222023年2022年NotesHK$’ 000HK$’000附註千港元千港元(Unaudited)(Unaudited)（未經審核）（未經審核） Loss for the period期內虧損(159,653)(146,089)Other comprehensive expenses:其他全面開支：Items that may be reclassified subsequently to profit or loss:其後可能重新分類至損益之 項目：Exchange differences on translation of foreign operations換算海外業務之匯兌差額(24,868)(113,781) Total comprehensive expenses for the period期內全面開支總額(184,521)(259,870) Total comprehensive expenses for the period attributable to:以下人士應佔期內全面開支 總額：Equity holders of the Company本公司權益持有人(185,838)(260,718)Non-controlling interests非控股權益1,317848 (184,521)(259,870) CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表Man Sang International Limited Interim Report 20236AT 30 SEPTEMBER 2023 於2023年9月30日30 September 202331 March 20232023年9月30日2023年3月31日NotesHK$’ 000HK$’000附註千港元千港元(Unaudited)(Audited)（未經審核）（經審核）