环球数码创意2024中期报告

Global Digital Creations Holdings Limited （於百慕達註冊成立之有限公司）(Incorporated in Bermuda with limited liability)(Stock Code 股份代號: 8271) fi CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies to whicha higher investment risk may be attached than other companies listed on the Stock Exchange. Prospectiveinvestors should be aware of the potential risks of investing in such companies and should make the decisionto invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk thatsecurities traded on GEM may be more susceptible to high market volatility than securities traded on the mainboard of the Stock Exchange and no assurance is given that there will be a liquid market in the securitiestraded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report,make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any losshowsoever arising from or in reliance upon the whole or any part of the contents of this report. This report, for which the directors (the “Director(s)”) of Global Digital Creations Holdings Limited (the “Company”)collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing theListing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information withregard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledgeand belief the information contained in this report is accurate and complete in all material respects and not misleadingor deceptive, and there are no other matters the omission of which would make any statement herein or this reportmisleading. GEM GEM GEMGEMGEM 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 本報告的資料乃遵照《聯交所的GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關環球數碼創意控股有限公司（「本公司」）的資料；本公司的董事（「董事」）願就本報告的資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何事項，足以令致本報告或其所載任何陳述產生誤導。 CONTENTS CORPORATE INFORMATIONREPORT ON REVIEW OF INTERIM FINANCIAL INFORMATIONINTERIM RESULTSINTERIM CONDENSED CONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOMEINTERIM CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITIONINTERIM CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITYINTERIM CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWSNOTES TO THE INTERIM CONDENSED CONSOLIDATEDFINANCIAL INFORMATIONMANAGEMENT DISCUSSION AND ANALYSISINTERIM DIVIDENDPURCHASE, SALE OR REDEMPTION OF THE COMPANY’SLISTED SECURITIESDIRECTORS’ AND CHIEF EXECUTIVES’ INTERESTS ANDSHORT POSITIONS IN SHARES, UNDERLYING SHARESAND DEBENTURESDIRECTORS’ RIGHTS TO ACQUIRE SHARES OR DEBENTURESSUBSTANTIAL SHAREHOLDERS’ INTERESTS AND SHORT POSITIONSIN SHARES, UNDERLYING SHARES AND DEBENTURESSHARE OPTION SCHEMEDIRECTORS’ INTERESTS IN COMPETING BUSINESSESCOMPLIANCE WITH CORPORATE GOVERNANCE CODECOMPLIANCE WITH CODE OF CONDUCT REGARDING SECURITIESTRANSACTIONS BY DIRECTORSCHANGES IN DIRECTORS’ INFORMATIONAUDIT COMMITTEEAPPRECIATION 公司資料3 中期財務資料審閱報告5 中期業績7 中期簡明綜合全面收入表7 中期簡明綜合財務狀況表10 中期簡明綜合權益變動表12 中期簡明綜合現金流量表14 中期簡明綜合財務資料附註15 管理層論述與分析43 中期股息52 購買、出售或贖回本公司之上市證券52 董事及最高行政人員於股份、相關股份及債權證之權益及淡倉52 董事購買股份或債權證之權利53 主要股東於股份、相關股份及債權證之權益及淡倉54 董事資料之變更56 審核委員會56 致謝56 CORPORATE INFORMATION 徐量先生（主席）馮先槐先生（董事總經理）（於2024年8月3日獲委任）王宏鵬先生肖勇先生（於2024年5月20日辭任） BOARD OF DIRECTORSExecutive DirectorsMr. Xu Liang(Chairman)Mr. Feng Xianhuai(Managing Director)(appointed on 3 August 2024)Mr. Wang HongpengMr. Xiao Yong(resigned on 20 May 2024) 陳征先生（副主席） Non-executive DirectorMr. Chen Zheng(Deputy Chairman) 林耀堅先生鄭晓東先生吳春華女士羅文鈺教授（於2024年5月24日退任）李堯先生（於2024年8月1日辭任） Independent Non-executive DirectorsMr. Lam Yiu Kin Mr. Zheng XiaodongMs. Wu ChunhuaProf. Japhet Sebastian Law(retired on 24 May 2024)Mr. Li Yao(resigned on 1 August 2024) 徐量先生（主席）馮先槐先生（董事總經理）（於2024年8月3日獲委任）王宏鵬先生肖勇先生（於2024年5月20日辭任） EXECUTIVE COMMITTEE Mr. Xu Liang(Chairman)Mr. Feng Xianhuai(Managing Director)(appointed on 3 August 2024)Mr. Wang HongpengMr. Xiao Yong(resigned on 20 May 2024) AUDIT COMMITTEE 林耀堅先生（主席）鄭晓東先生吳春華女士（於2024年8月1日獲委任為成員）羅文鈺教授（於2024年5月24日退任）李堯先生（於2024年5月24日獲委任為成員並於2024年8月1日辭任） Mr. Lam Yiu Kin(Chairman)Mr. Zheng XiaodongMr. Wu Chunhua(appointed as a member on 14 August 2024)Prof. Japhet Sebastian Law(retired on 24 May 2024)Mr. Li Yao(appointed as a member on 24 May 2024and resigned on 1 August 2024) NOMINATION COMMITTEE 徐量先生（主席）林耀堅先生鄭晓東先生吳春華女士（於2024年5月24日獲委任為成員）羅文鈺教授（於2024年5月24日退任） Mr. Xu Liang(Chairman)Mr. Lam Yiu KinMr. Zheng XiaodongMs. Wu Chunhua(appointed as a member on 24 May 2024)Prof. Japhet Sebastian Law(retired on 24 May 2024) REMUNERATION COMMITTEE 吳春華女士（主席）（於2024年5月24日獲委任為主席及成員）徐量先生（副主席）林耀堅先生鄭晓東先生羅文鈺教授（主席）（於2024年5月24日退任） Ms