国农金融投资二零二四年中期报告

CharacteristicsofGEMofTheStockExchangeofHongKongLimited(“StockExchange”) 香港联合交易所有限公司（“联交所”）GEM之特点 GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMandgenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(“Directors”)ofChinaDemeterFinancialInvestmentsLimited(“Company”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMofTheStockExchangeHongKongLimited(“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany. TheDirectors,havingmadeallreasonableenquiries,confirmthattothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. GEM之定位乃为较于联交所上市之其他公司带有更高投资风险之中小型公司提供上市之市场。有意投资人士应了解投资于该等公司之潜在风险，并应经过审慎周详之考虑后方作出投资决定。 鉴于在GEM上市之公司通常为中小型公司，在GEM买卖之证券可能会较在联交所主板买卖之证券承受较大之市场波动风险，同时无法保证在GEM买卖之证券会有高流通量之市场。 香港交易及结算所有限公司及联交所对本报告之内容概不负责，对其准确性或完整性亦不发表任何声明，并明确表示，概不会就因本报告全部或任何部分内容而产生或因倚赖该等内容而引致之任何损失承担任何责任。 本报告乃遵照香港联合交易所有限公司GEM证券上市规则（“GEM上市规则”）之规定而提供有关国农金融投资有限公司（“本公司”）之资料。本公司各董事（“董事”）愿就本报告所载内容共同及个别承担全部责任。 各董事在作出一切合理查询后，确认就其所知及所信，本报告所载资料在各重要方面均属准确完备，且无误导或欺诈成分，亦无遗漏任何其他事项，致使本报告或其所载任何陈述产生误导。 1 国农金融投资有限公司二零二四年中期报告 Highlights 摘要 •TheCompanyreportedalossattributabletoownersoftheCompanyofapproximatelyHK$11,997,000forthesixmonthsended30June2024(“Period”),whencomparedtoalossattributabletoownersoftheCompanyamountingtoapproximatelyHK$21,469,000inthesameperiodlastyear. •TherevenueoftheGroupwasapproximatelyHK$68,766,000forthePeriod,representingadecreaseofapproximatelyHK$10,579,000whencomparedtothesameperiodlastyearofHK$79,345,000. •GrossprofitforthePeriodwasapproximatelyHK$47,664,000,comparedwithgrossprofitofapproximatelyHK$53,304,000inthesameperiodlastyear. •TheboardofDirectorsdoesnotrecommendthepaymentofanyinterimdividendforthesixmonthsended30June2024(30June2023:HK$Nil). •本公司汇报，截至二零二四年六月三十日止六个月（“期内”），本公司拥有人应占亏损约为港币11,997,000元，而去年同期本公司拥有人应占亏损约为港币21,469,000元。 •本集团期内之收入约为港币68,766,000元，较去年同期之港币79,345,000元减少约港币10,579,000元。 •期内之毛利约为港币47,664,000元，而去年同期毛利约为港币53,304,000元。 •董事会不建议派付截至二零二四年六月三十日止六个月之任何中期股息（二零二三年六月三十日：港币零元）。 2 ChinaDemeterFinancialInvestmentsLimitedInterimReport2024 InterimResults(Unaudited) 中期业绩（未经审核） Theboard(“Board”)ofdirectors(“Directors”)ofChinaDemeterFinancialInvestmentsLimited(“Company”)presentstheunauditedcondensedconsolidatedresultsoftheCompanyanditssubsidiaries(collectivelythe“Group”)forthesixmonthsended30June2024togetherwiththecomparativefiguresforthecorrespondingperiodsin2023.Theinterimresultsareunaudited,buthavebeenreviewedbytheauditcommitteeoftheBoard(“AuditCommittee”). 国农金融投资有限公司（“本公司”）之董事（“董事”）会（“董事会”）提呈本公司及其附属公司（统称“本集团”）截至二零二四年六月三十日止六个月之未经审核简明综合业绩，连同二零二三年同期之比较数字。中期业绩未经审核，但已经由董事会审核委员会（“审核委员会”）审阅。 3 国农金融投资有限公司二零二四年中期报告 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益及其他全面收益表 Forthesixmonthsended30June2024截至二零二四年六月三十日止六个月 Forthesixmonthsended30June 截至六月三十日止六个月 Notes 附注 2024二零二四年HK$’000港币千元(Unaudited)（未经审核） 2023二零二三年HK$’000港币千元(Unaudited)（未经审核 Revenue 收入 Alcoholicbeveragedistributionand 酒精饮料分销及杂项 miscellaneousbusiness 业务 252 1,024 Dividendincomefromlistedequity 上市权益工具之股息 instruments 收入 46 45 Foodandbeveragebusiness 食品及饮料业务 59,080 69,793 Loaninterestincome 贷款利息收入 627 684 Provisionofchildreneducation 提供儿童教育服务 services 2,972 2,791 Provisionoffinancialservices 提供金融服务 5,789 5,008 Totalrevenue 总收入 4 68,766 79,345 Costofsalesandservices 销售及服务成本 (21,102) (26,041) GrossprofitOtherincome,othergainsandlossesGeneralandadministrativeexpensesFairvaluelossonfinancialassets throughprofitorloss Financecosts 毛利其他收入、其他收益及亏损一般及行政开支计入损益之金融资产之公允价值亏损财务成本 567 47,664 53,304 3,978 2,525 (60,606) (65,408) (476) (9,892) (2,154) (2,153) Lossbeforetax 除税前亏损 (11,594) (21,624) Incometaxexpense 所得税开支 8 (437) (63) ） 4 ChinaDemeterFinancialInvestmentsLimitedInterimReport2024 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome(Cont’d) 简明综合损益及其他全面收益表（续） Forthesixmonthsended30June2024截至二零二四年六月三十日止六个月 Forthesixmonthsended30June 截至六月三十日止六个月 Notes 附注 2024二零二四年HK$’000港币千元(Unaudited)（未经审核） 2023二零二三年HK$’000港币千元(Unaudited)（未经审核 Lossfortheperiod 期内亏