星谦发展二零二四年中期报告

InfinityDevelopmentHoldingsCompanyLimited 星谦发展控股有限公司 IncorporatedintheCaymanIslandswithlimitedliability 于开曼群岛注册成立之有限公司 StockCode股份代号:640 InterimReport 中期报告 2024 CONTENTS 目录 Pages 页次 CorporateInformation公司资料2 ManagementDiscussionandAnalysis管理层讨论及分析4 CorporateGovernanceandOtherInformation企业管治及其他资料10 IndependentReviewReport独立审阅报告14 CondensedConsolidatedStatementofProfitorLoss简明综合损益表16 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益及其他全面收益表17 CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况表 18 CondensedConsolidatedStatementofChangesinEquity 简明综合权益变动表 20 CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 21 NotestotheCondensedConsolidatedFinancialStatements 简明综合财务报表附注 23 CORPORATEINFORMATION 公司资料 DIRECTORS ExecutiveDirectors Mr.IeongUn(ChairmanandChiefExecutiveOfficer) Mr.IpChinWingMr.IpKaLun Mr.StephenGrahamPrince IndependentNon-executiveDirectors Mr.ChanWingYauGeorgeMr.SimonLuk Mr.TongHingWahMs.LiSinMan (Appointmentwitheffectfrom29December2023) AUDITCOMMITTEE Mr.TongHingWah(Chairman)Mr.ChanWingYauGeorgeMr.SimonLuk Ms.LiSinMan (Appointmentwitheffectfrom29December2023) NOMINATIONCOMMITTEE Mr.SimonLuk(Chairman)Mr.ChanWingYauGeorgeMr.TongHingWah Mr.IpKaLunMs.LiSinMan (Appointmentwitheffectfrom29December2023) REMUNERATIONCOMMITTEE Mr.ChanWingYauGeorge(Chairman) Mr.SimonLuk Mr.TongHingWahMr.IpKaLun Ms.LiSinMan (Appointmentwitheffectfrom29December2023) COMPANYSECRETARY Mr.ShumHoiLuen AUTHORISEDREPRESENTATIVES Mr.IpChinWingMr.ShumHoiLuen AUDITOR RSMHongKong CertifiedPublicAccountants (PublicInterestEntityAuditorregistered inaccordancewiththeAccountingandFinancialReportingCouncilOrdinance) 董事 执行董事 杨渊先生（主席兼行政总裁）叶展荣先生 叶嘉伦先生 StephenGrahamPrince先生 独立非执行董事 陈永佑先生 陆东全先生汤庆华先生李倩敏女士 （委任自二零二三年十二月二十九日起生效） 审核委员会 汤庆华先生（主席）陈永佑先生 陆东全先生李倩敏女士 （委任自二零二三年十二月二十九日起生效） 提名委员会 陆东全先生（主席）陈永佑先生 汤庆华先生叶嘉伦先生李倩敏女士 （委任自二零二三年十二月二十九日起生效） 薪酬委员会 陈永佑先生（主席）陆东全先生 汤庆华先生叶嘉伦先生李倩敏女士 （委任自二零二三年十二月二十九日起生效） 公司秘书 沈凯联先生 法定代表 叶展荣先生沈凯联先生 核数师 罗申美会计师事务所执业会计师 （于《会计及财务汇报局条例》下的注册公众利益实体核数师） CORPORATEINFORMATION 公司资料 REGISTEREDOFFICE ThirdFloor,CenturyYardCricketSquare,P.O.Box902GrandCayman KY1-1103 CaymanIslands PRINCIPALPLACEOFBUSINESSINHONGKONG Units2201–2202,22/F AllianceBuilding 133ConnaughtRoadCentralHongKong HEADOFFICEOFTHEGROUP RuadePequimNo.202A–246MacauFinanceCentre 16AndarA–D,Macau LEGALADVISER MichaelLi&Co. PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE TricorServices(CaymanIslands)LimitedThirdFloor,CenturyYard CricketSquare,P.O.Box902GrandCayman KY1-1103 CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong PRINCIPALBANKERS BancoTaiFung,S.A.R.L.,MacauTheBankofEastAsia,Ltd.,Macau TheHongkongandShanghaiBankingCorporationLimited,MacauCitibank,N.A.,HongKong DBSBank(HongKong)LimitedBankofChina(HongKong)Limited STOCKCODE 640 CORPORATEWEBSITE www.infinitydevelopment.com.hk 注册办事处 ThirdFloor,CenturyYardCricketSquare,P.O.Box902GrandCayman KY1-1103 CaymanIslands 香港主要营业地点 香港 干诺道中133号诚信大厦 22楼2201–2202室 集团总部 澳门新口岸 北京街202A–246号 澳门金融中心16楼A–D室 法律顾问 李智聪律师事务所 股份过户登记总处 TricorServices(CaymanIslands)LimitedThirdFloor,CenturyYard CricketSquare,P.O.Box902GrandCayman KY1-1103 CaymanIslands 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 主要往来银行 大丰银行有限公司，澳门东亚银行有限公司，澳门 香港上海汇丰银行有限公司，澳门花旗银行，香港 星展银行（香港）有限公司中国银行（香港）有限公司 股份代号 640 公司网站 www.infinitydevelopment.com.hk MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论及分析 FINANCIALREVIEW Revenue TherevenueofInfinityDevelopmentHoldingsCompanyLimited(the“Company”)anditssubsidiaries(collectivelythe“Group”)forthesixmonthsended31March2024and2023wereapproximatelyHK$332,498,000andapproximatelyHK$358,656,000respectively,andremainedfairlystable. Grossprofit ThegrossprofitoftheGroupforthesixmonthsended 31March2024and2023wereapproximatelyHK$124,918,000andapproximatelyHK$105,965,000respectively,representinganincreaseofapproximately17.9%. TheincreaseinthegrossprofitwasprimarilyduetothestrengtheningofitscostscontrolproactivelyandeffectivelybytheGroupinresponsetotheuncertaintiesofhighinflationandthedecreaseinpurchasingpowerinthemarketforthesixmonthsended31March2024. Otherincome TheotherincomeoftheGroupforthesixmonthsended31March2024and2023wereapproximatelyHK$6,087,000andapproximatelyHK$3,471,000respectively,representinganincreaseofapproximately75.4%.Theotherincomeforthesixmonthsended 31March2024and2023mainlyrepresentedtheinterestincomeofapproximatelyHK$5,178,000andapproximatelyHK$1,486,000,respectively. TheincreaseinotherincomewasprimarilyduetotheincreaseininterestincomebyapproximatelyHK$3,692,000forthesixmonthsended31March2024asaresultof(i)thecontinuousincreaseintheaveragebankandcashbalancesoftheGroup;and(ii)theincreaseinmarketinterestratesofthebankdepositsforthesixmonthsended31March2024ascomparedtotheoneforthesixmonthsended31March2023. Sellinganddistributioncosts ThesellinganddistributioncostsoftheGroupforthesixmonthsended31March2024and2023wereapproximatelyHK$22,622,000andapproximatelyHK$26,225,000respectively,representingadecreaseofapproximately13.7%. Thede