优品3602024中期报告

CONTENTS目录 CorporateInformation公司资料2 ManagementDiscussionandAnalysis管理层讨论及分析4 OtherInformation其他资料17 ReportonReviewofInterimCondensedConsolidatedFinancialInformation 中期简明综合财务资料审阅报告23 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益及其他全面收益表25 CondensedConsolidatedStatementofFinancialPosition简明综合财务状况表27 CondensedConsolidatedStatementofChangesinEquity简明综合权益变动表29 CondensedConsolidatedStatementofCashFlows简明综合现金流量表30 NotestotheInterimCondensedConsolidatedFinancialInformation 中期简明综合财务资料附注31 CORPORATEINFORMATION公司资料 BOARDOFDIRECTORS Executivedirectors Mr.LiGuanpeng(Chairman) Mr.HuiChiKwan(ChiefExecutiveOfficer)(appointedwitheffectfrom12April2024) Ms.CuiQianMr.LuRongMr.LiuYunfeng Mr.HuangShengchaoMs.WangKanglinMr.LinTszFung Ms.HuiNgaiFan(resignedwitheffectfrom12April2024) Independentnon-executivedirectors Mr.SzeIronsBBSJP Ms.ChoySoYukBBSJPMs.ChanYuenSauKellyJPMr.GaoWei COMPANYSECRETARY Ms.ChanKaLai AUTHORISEDREPRESENTATIVES Mr.LiGuanpengMs.ChanKaLai AUDITCOMMITTEE Ms.ChanYuenSauKellyJP(Chairman) Mr.SzeIronsBBSJP Ms.ChoySoYukBBSJP REMUNERATIONCOMMITTEE Mr.SzeIronsBBSJP(Chairman) Ms.ChoySoYukBBSJP Mr.LuRong NOMINATIONCOMMITTEE Mr.LiGuanpeng(Chairman) Mr.GaoWei Ms.ChanYuenSauKellyJP REGISTEREDOFFICE CricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1–1111CaymanIslands 董事会 执行董事 李关鹏先生（主席） 许志群先生（行政总裁） （于二零二四年四月十二日获委任） 崔倩女士陆荣先生刘云峰先生黄盛超先生王康林女士林子峰先生 许毅芬女士（于二零二四年四月十二日辞任） 独立非执行董事施荣怀先生BBSJP蔡素玉女士BBSJP 陈远秀女士JP高伟先生 公司秘书 陈嘉丽女士 授权代表李关鹏先生陈嘉丽女士 审核委员会 陈远秀女士JP（主席）施荣怀先生BBSJP 蔡素玉女士BBSJP 薪酬委员会 施荣怀先生BBSJP（主席） 蔡素玉女士BBSJP 陆荣先生 提名委员会李关鹏先生（主席）高伟先生 陈远秀女士JP 注册办事处 CricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1–1111CaymanIslands CORPORATEINFORMATION公司资料 PRINCIPALPLACEOFBUSINESSINHONGKONG 11thFloor,C-BonsInternationalCenterNo.108WaiYipStreet Kowloon,HongKong INDEPENDENTAUDITOR SHINEWING(HK)CPALimited CertifiedPublicAccountants LEGALADVISER Baker&McKenzie PRINCIPALSHAREREGISTRARAND TRANSFEROFFICEINTHECAYMANISLANDS ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1–1111CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE ComputershareHongKongInvestorServicesLimited17MFloor HopewellCentre 183Queen’sRoadEast,WanchaiHongKong PRINCIPALBANKERS HangSengBankLimited StandardCharteredBank(HongKong)Limited HongKongandShanghaiBankingCorporationLimitedBankofChinaLimited ChinaConstructionBank(Asia)CorporationLimitedDBSBank(HongKong)Limited DahSingBankingGroupLimited STOCKCODE 2360 COMPANYWEBSITE www.bestmart360.com 香港主要营业地点 香港九龙伟业街108号 丝宝国际大厦11楼 独立核数师 信永中和（香港）会计师事务所有限公司 执业会计师 法律顾问 贝克•麦坚时律师事务所 开曼群岛股份过户登记总处 ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1–1111CaymanIslands 香港股份过户登记分处 香港中央证券登记有限公司香港 湾仔皇后大道东183号合和中心 17M楼 主要往来银行 恒生银行有限公司 渣打银行（香港）有限公司香港上海汇丰银行有限公司中国银行股份有限公司 中国建设银行（亚洲）股份有限公司星展银行（香港）有限公司 大新银行集团有限公司 股份代号 2360 公司网址 www.bestmart360.com BestMart360HoldingsLimited(the“Company”),togetherwithitssubsidiaries(collectivelyreferredtoasthe“Group”),isaleisurefoodretaileroperatingchainretailstoresunderthebrands“BestMart360°”and“FoodVille”intheHongKongSpecialAdministrativeRegion(“HongKong”),theMacauSpecialAdministrativeRegion(“Macau”)andtheMainlandofthePeople’sRepublicofChina(the“MainlandChina”)andwholesalinginHongKong.TheGroupoffersawideselectionofimportedpre-packagedleisurefoodsandothergroceryproductsprincipallyfromoverseas,whichcanbebroadlycategorisedinto(i)chocolatesandconfectioneries;(ii)nutsanddriedfruits;(iii)packagedbakeryproductsandsnacks;(iv)biscuitsandpastries;(v)cerealsandmilk; (vi)beveragesandwine;(vii)rice,noodlesandgroceries;(viii)frozenandchilledfood;and(ix)otherproducts,suchaspersonalcareproducts,dailyitemsandanti-epidemicproducts.ItistheGroup’sbusinessobjectivetooffer“BestQuality”and“BestPrice”productstocustomersthroughcontinuouseffortsonglobalprocurement,withamissiontoprovideacomfortableshoppingenvironmentandapleasurableshoppingexperiencetocustomers. AsdisclosedintheannouncementoftheCompanydated5September2023,theboard(the“Board”)ofdirectors(the“Directors”)oftheCompanyresolvedtochangethefinancialyearenddateoftheCompanyfrom31Marchto31December.Accordingly,thecurrentunauditedinterimcondensedconsolidatedfinancialstatementsoftheCompanycoveredasix-monthperiodfrom1January2024to30June2024andthecorrespondingcomparativefigurescoveredasix-monthperiodfrom1April2023to30September2023.Asaresult,thecomparativefiguresmaynotbefullycomparablewiththefiguresshownfortheperiod. BUSINESSREVIEW Forthesixmonthsended30June2024(the“PeriodunderReview”),thelocalandglobaleconomiesmaintainedamodestrecovery,andthebusinessenvironmentandconsumersentimentcontinuedtoimprove.AccordingtothevisitorarrivalstatisticsreleasedbytheHongKongTourismBoard,visitorarrivalsfrom1Januaryto30June2024reachedmorethanapproximately 21.0million,representinganincreaseofapproximately64%ascomparedto1Januaryto30June2023.However,inthe“post-epidemicera”,thechangeinpeople’sconsumptionhabits,coupledwiththeresumptionofpost-epidemicoutboundtravelofHongKongpeople,andtheirenthusiasmforcon