源宇宙教育中期报告2024

Contents 目录 FINANCIALHIGHLIGHTS财务摘要2 CORPORATEINFORMATION公司资料3 MANAGEMENTDISCUSSIONANDANALYSIS管理层讨论及分析5 CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME 简明综合损益及其他全面收益表20 CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION简明综合财务状况表22 CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY简明综合权益变动表24 CONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS简明综合现金流量表26 NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS 简明综合财务报表附注27 OTHERINFORMATION其他资料50 InterimReport2024中期报告01 FinancialHighlights 财务摘要 Forthesixmonthsended31December2023: –TheGrouprecordedrevenueofapproximatelyHK$67.4million,representinganincreaseofapproximately39.5%ascomparedtoapproximatelyHK$48.3millionforthecorrespondingperiodin2022. –TheGrouprecordedalossofapproximatelyHK$16.1million(2022:approximatelyHK$5.9million). Asat31December2023: –TheGrouphadacurrentratio(definedastotalcurrentassetsdividedbytotalcurrentliabilities)ofapproximately2.4times,comparedwithapproximately2.4timesasat30June2023,andagearingratio,expressedastotaldebtsdividedbythesumoftotalequityplustotaldebts(totaldebtsrefertototalliabilitiesminusthesumoftaxpayable,deferredtaxliabilitiesanddividendpayable(ifany))ofapproximately33.6%,comparedwithapproximately33.2%asat30June2023. TheBoarddoesnotrecommendthepaymentofaninterimdividendforthesixmonthsended31December2023(2022:nil). 截至2023年12月31日止六个月： –本集团录得收入约67,400,000港元，较2022年同期的约48,300,000港元增加约39.5%。 –本集团录得亏损约16,100,000港元（2022年：约5,900,000港元）。 于2023年12月31日： –本集团之流动比率（界定为总流动资产除以总流动负债）为约2.4倍，而于2023年6月30日则为约2.4倍；以总债务除以总权益加上总债务（总债务指总负债减去应付税项、递延税项负债及应付股息（如有）之和）之和表示的资本负债比率为约33.6%，而于2023年6月30日则为约33.2%。 董事会不建议就截至2023年12月31日止六个月派付中期股息（2022年：无）。 CorporateInformation 公司资料EXECUTIVEDIRECTORS 执行董事 YipKaiPong 叶启邦 LiMingHim 李铭谦 INDEPENDENTNON-EXECUTIVEDIRECTORS 独立非执行董事 YuenChunFai 阮骏晖 HongKaKei 匡嘉琦 LeungSzeKi 梁诗琪 COMPANYSECRETARY 公司秘书 TangChiKong 邓治刚 AUDITCOMMITTEE 审核委员会 LeungSzeKi(Chairman) 梁诗琪（主席） YuenChunFai 阮骏晖 HongKaKei 匡嘉琦 REMUNERATIONCOMMITTEE 薪酬委员会 LeungSzeKi(Chairman) 梁诗琪（主席） HongKaKei 匡嘉琦 LiMingHim 李铭谦 NOMINATIONCOMMITTEE 提名委员会 HongKaKei(Chairman) 匡嘉琦（主席） LeungSzeKi 梁诗琪 LiMingHim 李铭谦 AUTHORISEDREPRESENTATIVES 授权代表 YipKaiPong 叶启邦 TangChiKong 邓治刚 CorporateInformation 公司资料 REGISTEREDOFFICE ClarendonHouse2ChurchStreet HamiltonHM11Bermuda HEADOFFICEANDPRINCIPALPLACEOFBUSINESSINHONGKONG Unit1708,17/F TowerII,AdmiraltyCentreNo.18HarcourtRoadHongKong PRINCIPALBANKERS BankofChina(HongKong)Limited PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE ConyersCorporateServices(Bermuda)LimitedClarendonHouse 2ChurchStreet HamiltonHM11Bermuda HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE TricorInvestorServicesLimited17/F,FarEastFinanceCentre,16HarcourtRoad, HongKong COMPANYWEBSITE www.bdveduii.com STOCKCODE 1082 注册办事处ClarendonHouse2ChurchStreet HamiltonHM11Bermuda 香港总办事处及主要营业地点 香港 夏悫道18号海富中心2座17楼1708室 主要往来银行 中国银行（香港）有限公司 主要股份过户登记处 ConyersCorporateServices(Bermuda)LimitedClarendonHouse 2ChurchStreet HamiltonHM11Bermuda 香港股份过户登记分处 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 公司网站 www.bdveduii.com 股份代号 1082 ManagementDiscussionandAnalysis 管理层讨论及分析 BUSINESSREVIEW Introduction TheGroupprincipallyengagesintheprovisionof(i)privateeducationalservices,whichincludeprimarytutoringservices,skillcourseandtestpreparationcourses,secondarytutoringservicesandEnglishlanguagetrainingandtestpreparationcourses;(ii)Science,Technology,Engineering,ArtandMath(“STEAM”)Education,VirtualReality(“VR”)anddigitalentertainmentsalesandservices;and(iii)investmentinsecurities.TheGroupalsooffersmoneylendingservicetofurtherutilizethestrongcashflowgeneratedfromourbusiness. ProvisionofPrivateEducationalServices TheGrouphaslaunchedonlineclassesandotheronlinelearningmodestoallowstudentstokeepupwiththepaceoflearning.Theaggregaterevenuegeneratedfromprimarytutoringservices,skillcourseandtestpreparationcourses,secondarytutoringservicesandEnglishlanguagetrainingandtestpreparationcourseswasapproximatelyHK$14.9millionduringthesixmonthsended31December2023(“Period”),representedanincreaseofapproximately14.6%fromapproximatelyHK$13.0millionforthecorrespondingperiodin2022. Asat31December2023,alearningcentrewasoperatedbytheGroupunderthebrandnameof“ModernEducation(现代教育)”and8directly-ownededucationcentresand28franchisedcentresoperatingunderthebrandnameof“ModernBachelorEducation(现代小学士)”toofferbothphysicalclassandonlineclasstostudentstomeetdifferentneeds. STEAMEducation,VRandDigitalEntertainmentsalesandservices FollowingtheemergenceoftheconceptofWeb3.0,andagrowingdemandonSTEAMeducationservicesinHongKong,theGroupofferedvariousSTEAMcoursesunderthebrandnameof“UFOTechAcademy”(formerlyknownas“UFOSchool”).DuringthePeriod,theGrouphasgeneratedrevenuefrom(i)STEAMeducationservicesofapproximatelyHK$0.7million(2022:approximatelyHK$0.9million);(ii)salesofVRproductsandprovisionofrelatedservicesofapproximatelyHK$1.2million(2022:approximatelyHK$3.5million);and(iii)salesofgamingproductsofapproximatelyHK$49.6million(2022:approximatelyHK$30.0million). 业务回顾 绪言 本集团主要从事提供(i)私人教育服务，其中包括小学辅导服务、展艺课程及应试课程、中学补习服务以及英语培训及应试课程；(ii)科学、技术、工程、艺术及数学（“STEAM”）教