裕承科金中期报告 2023/2024

contents 目录 2 CorporateInformation 公司资料 4 ReportonReviewofInterimFinancialStatements 中期财务报表审阅报告 6 CondensedConsolidatedStatementofProfitorLoss 简明综合损益表 8 CondensedConsolidatedStatementofComprehensiveIncome 简明综合全面收入报表 9 CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况报表 11 CondensedConsolidatedStatementofChangesinEquity 简明综合权益变动表 12 CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 13 NotestotheCondensedConsolidatedFinancialStatements 简明综合财务报表附注 50 ManagementDiscussionandAnalysis 管理层讨论及分析 58 DisclosureofOtherInformation 其他资料披露 BOARDOFDIRECTORS ExecutiveDirectors Mr.LauFuWing,Eddie(Co-ChiefExecutiveOfficer1) Ms.LiChuchu,Tracy(ChiefFinancialOfficer2) Ms.YeungShuetFanPamela3 Non-executiveDirectors Dr.ChengChi-Kong,AdrianSBS,JP(Chairman) Mr.HanKamLeung,Michael IndependentNon-executiveDirectors Ms.LingKitSumImmaMr.LoChunYuTobyDr.TamLaiFanGloria AUDITCOMMITTEE Mr.HanKamLeung,MichaelMs.LingKitSumImma3 Dr.TamLaiFanGloria REMUNERATIONCOMMITTEE Mr.LauFuWing,EddieMr.LoChunYuToby Dr.TamLaiFanGloria3 NOMINATIONCOMMITTEE Ms.LingKitSumImma3Dr.TamLaiFanGloriaMs.LiChuchu,Tracy2 Ms.YeungShuetFanPamela4 COMPANYSECRETARY Ms.LiChuchu,Tracy2 Ms.ChauYuenChingRuby5 1Re-designatedasCo-ChiefExecutiveOfficerwitheffectfrom3October2023 2AppointedasChiefFinancialOfficer,AuthorizedRepresentative,CompanySecretaryandamemberoftheNominationCommitteewitheffectfrom28September2023 3ChairmanoftherelevantBoardCommittee 4RetiredasExecutiveDirectorandamemberoftheNominationCommitteewitheffectfrom28September2023 5ResignedasCompanySecretarywitheffectfrom28September2023 董事会 执行董事 刘富荣先生（联席行政总裁1）李楚楚女士（首席财务总监2） 杨雪芬女士3 非执行董事 郑志刚博士SBS,JP（主席） 韩金梁先生 独立非执行董事 凌洁心女士卢震宇先生谭丽芬医生 审核委员会韩金梁先生凌洁心女士3 谭丽芬医生 薪酬委员会 刘富荣先生卢震宇先生谭丽芬医生3 提名委员会 凌洁心女士3谭丽芬医生李楚楚女士2杨雪芬女士4 公司秘书李楚楚女士2周宛澄女士5 1自二零二三年十月三日起调任为联席行政总裁 2自二零二三年九月二十八日起获委任为首席财务总监、授权代表、公司秘书及提名委员会成员 3相关董事委员会之主席 4自二零二三年九月二十八日起退任执行董事及提名委员会成员 5自二零二三年九月二十八日起辞任公司秘书 AUDITOR Crowe(HK)CPALimited9/FLeightonCentre 77LeightonRoadCausewayBay,HongKong LEGALCOUNSELS HongKong ReedSmithRichardsButlerLLP17thFloor,OneIslandEastTaikooPlace 18WestlandsRoad QuarryBay,HongKong CaymanIslands ConyersDill&Pearman 29thFloor,OneExchangeSquare8ConnaughtPlace Central,HongKong PRINCIPALBANKER TheHongkongandShanghaiBankingCorporationLimited REGISTEREDOFFICE CricketSquare,HutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands PRINCIPALPLACEOFBUSINESS Units1-2,Level9 K11ATELIERKing’sRoad728King’sRoad QuarryBay,HongKong BRANCHSHAREREGISTRARAND TRANSFEROFFICEINHONGKONG TricorSecretariesLimited17/F.,FarEastFinanceCentre16HarcourtRoad HongKong WEBSITE https://www.artatechfin.com TRADINGOFSHARES TheStockExchangeofHongKongLimited(StockCode:279) 核数师 国富浩华（香港）会计师事务所有限公司香港铜锣湾 礼顿道77号礼顿中心9楼 法律顾问 香港 礼德齐伯礼律师行香港鲗鱼涌太古坊华兰路18号 港岛东中心17楼 开曼群岛 ConyersDill&Pearman 香港中环康乐广场8号 交易广场第一座29楼 主要往来银行 香港上海汇丰银行有限公司 注册办事处 CricketSquare,HutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands 主要营业地点 香港鲗鱼涌英皇道728号 K11ATELIERKing'sRoad9楼1-2室 香港股份过户登记分处 卓佳秘书商务有限公司香港 夏悫道16号 远东金融中心17楼 网址 https://www.artatechfin.com 股份买卖 香港联合交易所有限公司 （股份代号：279） 中期财务报表审阅报告 ReportonReviewofInterimfinancialstatements TOTHEBOARDOFDIRECTORSOF ARTATECHFINCORPORATIONLIMITED (IncorporatedintheCaymanIslandswithlimitedliability) INTRODUCTION Wehavereviewedtheinterimfinancialinformationsetoutonpages6to49,whichcomprisesthecondensedconsolidatedstatementoffinancialpositionofArtaTechFinCorporationLimited(the“Company”)anditssubsidiaries(together,the“Group”)asat30September2023andthecondensedconsolidatedstatementofprofitorloss,thecondensedconsolidatedstatementofcomprehensiveincome,thecondensedconsolidatedstatementofchangesinequityandthecondensedconsolidatedcashflowsstatementforthesix-monthperiodthenendedandotherexplanatorynotes.TheRulesGoverningtheListingofSecuritiesonTheStockExchangeofHongKongLimited(the“ListingRules”)requirethepreparationofareportoninterimfinancialinformationtobeincompliancewiththerelevantprovisionsthereofandHongKongAccountingStandard34InterimFinancialReporting(“HKAS34”)issuedbytheHongKongInstituteofCertifiedPublicAccountants(the“HKICPA”).ThedirectorsareresponsibleforthepreparationandpresentationofthisinterimfinancialinformationinaccordancewithHKAS34. Ourresponsibilityistoexpressaconclusiononthisinterimfinancialinformationbasedonourreviewandtoreportourconclusionsolelytoyou,asabody,inaccordancewithouragreedtermsofengagement,andfornootherpurpose.Wedonotassumeresponsibilitytowardsoracceptliabilitytoanyotherpersonforthecontentsofthisreport. SCOPEOFREVIEW WeconductedourreviewinaccordancewithHongKongStandardonReviewEngagements2410ReviewofInterimFinancialInformationPerformedbytheIndependentAuditoroftheEntityissuedbyHKICPA.Areviewofinterimfinancialinformationconsistsofmakinginquiries,primarilyofpersonsresponsibleforfinancialandaccountingmatters,andapplyinganalyticalandotherreviewprocedures.AreviewissubstantiallylessinscopethananauditconductedinaccordancewithHongKongStandardsonAuditingandconsequentlydoesnotenableustoobtainassurancethatwewouldbecomeawareofallsignificantmattersthatmightbeidentifiedinanaudit.Acc