FIRST CREDIT中期报告 2024

(IncorporatedintheCaymanIslandsandcontinuedinBermudawithlimitedliability) （于开曼群岛注册成立并于百慕大存续之有限公司） 2024 中期报告 INTERIMREPORT CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED(“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(“Directors”)ofFirstCreditFinanceGroupLimited(“Company”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMoftheStockExchange(“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthattothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. 香港联合交易所有限公司（“联交所”）GEM的特色 GEM的定位，乃为中小型公司提供一个上市的市场，此等公司相比起其他在联交所上市的公司带有较高投资风险。有意投资的人士应了解投资于该等公司的潜在风险，并应经过审慎周详的考虑后方作出投资决定。 由于GEM上市公司普遍为中小型公司，在GEM买卖的证券可能会较在主板买卖之证券承受较大的市场波动风险，同时无法保证在GEM买卖的证券会有高流通量的市场。 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。 本报告的资料乃遵照联交所GEM证券上市规则（“GEM上市规则”）而刊载，旨在提供有关第一信用金融集团有限公司（“本公司”）的资料；本公司的董事（“董事”）愿就本报告的资料共同及个别地承担全部责任。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整，没有误导或欺骗成分，且并无遗漏任何其他事项，足以令致本报告或其所载任何陈述产生误导。 二零二四年中期报告・第一信用金融集团有限公司1 UnauditedCondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 未经审核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 Note 附注 Sixmonthsended30June 截至六月三十日止六个月 2024 二零二四年 HK$港元(unaudited) （未经审核） 2023 二零二三年 HK$港元(unaudited) （未经审核） RevenueOtherincomeOtherloss 收益其他收入其他亏损 567 912,4693,518(166,813) 17,159,4603,145(2,155,283) AdministrativeexpensesImpairmentlossonloansreceivables,netOtheroperatingexpenses 行政开支应收贷款的减值亏损净额其他经营开支 14 749,174(2,619,878)(37,512,734)(2,368,503) 15,007,322 (6,006,282) (31,430,381) (2,860,903) LossfromoperationsFinancecosts 经营亏损财务费用 8 (41,751,941)(52,254) (25,290,244)(102,873) LossbeforetaxIncometaxexpense 除税前亏损所得税开支 9 10 (41,804,195)– (25,393,117)(9,792) Lossandtotalcomprehensiveexpensefortheperiod attributabletotheownersoftheCompany 本公司拥有人应占期内亏损及全面开支总额 (41,804,195) (25,402,909) Losspershare Basic 每股亏损 基本 12 HKcents 港仙 (1.15) HKcents 港仙 (0.70) Diluted 摊薄 12 (1.15) (0.70) 2FIRSTCREDITFINANCEGROUPLIMITED・INTERIMREPORT2024 UnauditedCondensedConsolidatedStatementofFinancialPosition 未经审核简明综合财务状况表 At30June2024于二零二四年六月三十日 Note 附注 30June2024 二零二四年六月三十日 HK$港元(unaudited) （未经审核） 31December2023 二零二三年十二月三十一日 HK$港元(audited) （经审核） Non-currentassets 非流动资产 Property,plantandequipment 物业、厂房及设备 13 – – Right-of-useassets 使用权资产 – – Loansreceivables 应收贷款 14 – 5,030,122 Financialassetsatfairvaluethrough 以公平值计入其他全面收益 othercomprehensiveincome(“FVTOCI”) 的金融资产（“以公平值计入其他全面收益”） 262,000 262,000 Deferredtaxassets 递延税项资产 21,758,948 21,758,948 Totalnon-currentassets 非流动资产总额 22,020,948 27,051,070 Currentassets 流动资产 Loansreceivables 应收贷款 14 58,964,068 91,557,170 Financialassetsatfairvaluethroughprofit 以公平值计入损益（“以公平值计 orloss(“FVTPL”) 入损益”）的金融资产 15 – 1,531,896 Prepayments,depositsandotherreceivables 预付款项、按金及其他应收款项 1,942,245 2,590,856 Bankandcashbalances 银行及现金结余 1,491,092 3,740,140 Taxrecoverable 可收回税项 11,549 11,549 Totalcurrentassets 流动资产总额 62,408,954 99,431,611 Currentliabilities 流动负债 Accrualsandotherpayables 应计费用及其他应付款项 646,254 824,681 Leaseliabilities 租赁负债 146,266 142,279 Currenttaxliabilities 即期税项负债 1,000,000 1,000,000 Totalcurrentliabilities 流动负债总额 1,792,520 1,966,960 NETCURRENTASSETS 流动资产净值 60,616,434 97,464,651 TOTALASSETSLESSCURRETLIABILITIES 资产总额减流动负债 82,637,382 124,515,721 Non-currentliabilitiesLeaseliabilities 非流动负债租赁负债 – 74,144 Totalnon-currentliabilities 非流动负债总额 – 74,144 NETASSETS 资产净值 82,637,382 124,441,577 Capitalandreserves 资本及储备 Sharecapital 股本 16 72,576,000 72,576,000 Reserves 储备 10,061,382 51,865,577 TOTALEQUITY 权益总值 82,637,382 124,441,577 ApprovedbytheBoardofDirectors(the“Board”)on26August2024andaresignedonitsbehalfby: 于二零二四年八月二十六日经董事会（“董事会”）批准，并由下列董事代表签署： LuiCheukFungHoYuenMayMay 吕卓锋何婉薇 DirectorDirector 董事董事 二零二四年中期报告・第一信用金融集团有限公司3 UnauditedCondensedConsolidatedStatementofChangesinEquity 未经审核简明综合权益变动表 Forthesixmonthsended30June2024截至二零二四年六月三十日止六个