中国铸晨81中期报告2024

CONTENTS 目录 Page 页次 CHAIRMAN’SSTATEMENT2 主席报告 MANAGEMENTDISCUSSIONANDANALYSIS8 管理层讨论与分析 PARTICULARSOFMAJORINVESTMENTSHELDBYTHEGROUP10 本集团持有之主要投资之详情 CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSS19 简明综合损益表 CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSAND20 OTHERCOMPREHENSIVEINCOME 简明综合损益及其他全面收益表 CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION21 简明综合财务状况报表 CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY22 简明综合权益变动报表 CONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS23 简明综合现金流量表 NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS24 简明综合财务报表附注 INDEPENDENTREVIEWREPORT39 独立审阅报告 OTHERINFORMATION41 其他资料 CORPORATEINFORMATION47 公司资料 CHAIRMAN’SSTATEMENT 主席报告 OnbehalfoftheBoardofDirectors(the“Board”),IampleasedtopresenttheinterimreportofChinaCastson81FinanceCompanyLimited(the“Company”)anditssubsidiaries(collectivelythe“Group”)forthesixmonthsended30June2024.TheCompanyisaninvestmentcompanypursuanttoChapter21oftheRulesGoverningtheListingofSecuritiesofTheStockExchangeofHongKongLimited(the“ListingRules”). INTERIMDIVIDEND TheBoarddoesnotrecommendthepaymentofaninterimdividendfortheperiodended30June2024(1H2023:Nil). KEYPERFORMANCEINDICATOR Thekeyperformanceindicatorforaninvestmentcompanyistypicallyitsnetassetvalue(“NAV”),andourNAVasat30June2024decreasedtoaroundHK$34.9million(31December2023:HK$49.3million).ThedecreasewasmainlyduetotheimpactofnetfairvaluechangeonfinancialassetsatfairvaluethroughprofitandlosswhichturnedfromafairvaluegainofapproximatelyHK$19.5millionforthesixmonthsended30June2023toafairvaluelossofapproximatelyHK$8.3millionforthesixmonthsended30June2024.ThenetassetvaluepersharewasHK$0.25(31December2023:HK$0.35). INVESTMENTPORTFOLIOREVIEW Asat30June2024,theGroup’sportfoliofinancialassetsatfairvaluethroughprofitorlosswerelistedHongKongequitiesandamountedtoaboutHK$26.1million(31December2023:aboutHK$31.3million). Thecurrentandthenon-currentportionofthelistedequitiesportfolioamountedtoaboutHK$15.7millionandHK$10.4million(31December2023:HK$21.9millionandHK$9.4million)respectively. 本人谨代表董事会（“董事会”）欣然提呈中国铸晨 81金融有限公司（“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中期报告。本公司为一间根据香港联合交易所有限公司证券上市规则（“上市规则”）第21章之投资公司。 中期股息 董事会不建议就截至二零二四年六月三十日止期 间派付中期股息（二零二三年上半年：无）。 关键绩效指标 与投资公司有关之关键绩效指标一般为资产净 值（“资产净值”），而本公司之资产净值于二零二四年六月三十日减少至约34,900,000港元（二零二三年十二月三十一日：49,300,000港元）。减少主要可归因于按公允值计入损益之金融资产公允值变动净额之影响，由截至二零二三年六月三十日止六个月之公允值收益约19,500,000港元转盈为亏至截至二零二四年六月三十日止六个月之公允值亏损约8,300,000港元。每股资产净值为0.25港元（二零二三年十二月三十一日：0.35港元）。 投资组合回顾 于二零二四年六月三十日，按公允值计入损益之 金融资产投资组合包括上市香港股本，价值约为26,100,000港元（二零二三年十二月三十一日︰约31,300,000港元）。 上市股本组合之即期及非即期部分之价值分别约为15,700,000港元及10,400,000港元（二零二三年十二月三十一日︰21,900,000港元及9,400,000港元）。 REVIEWOFOPERATIONS Duringtheperiod,theexternalenvironmenthasbecomemorecomplex,severeanduncertain.TheexpectedslowdowninUSeconomicgrowthhasyettomaterialize,leadingtohighinflationandpossiblydelayingtheFederalReserve’seasingofmonetarypolicy.InMainlandChina,thegrossdomesticproduct(“GDP”)grewbyaround5.0%ascomparedtopriorperiod,domesticdemandcontinuedtorecoverandexternaldemandimprovedwhichshowingawarmrecovery.Majoroverseasmarketsadvancedduringthefirsthalfof2024.InUS,theDow,NasdaqandS&Prose3.8%,18.1%and14.5%respectively.USstockshitnewhighsagainandagain,drivenbystronggainsfromseventechnologygiants. DuetotheMainlandChinacentralgovernment’ssuccessivemoves,HongKongstocksmarketreboundedinFebruary2024.Enteringthesecondquarterof2024,HongKongstocksmarkethassupportatlowlevelsandreachedthehighestpointinlateMay2024.TheoverallmarketislookingforwardtoMainlandChina’sincreasingpoliciestofurthersupporttheeconomy.TheHangSengIndex(“HSI”)oncereachedahighof19,706pointsinlateMay2024asrebounded4,912pointsor33%fromitslowestpointof14,794inlateJanuary2024.AlthoughtheHSIfinallyrose3.9%andtheHangSengTECHIndexfell5.6%respectivelyduringtheperiod,wehaverecordednetfairvaluelossfromourlistedequityinvestmentportfolioofapproximatelyHK$8.3millionfortheperiodwhichmainlyduetothereboundinFebruary2024wasmostlyfocusingontheindexconstituentsofmajorHangSengindicesinsteadofnon-constituentstocks. 营运回顾 期内，外部环境变得更加复杂、严峻和不确定。 预期中的美国经济增长放缓仍未实现，导致通胀高企，并可能延迟联储局宽松货币政策。在中国内地，国内生产总值（“国内生产总值”）较上期增长约5.0%，内需持续复苏，外需有所改善，显示回暖趋势。二零二四年上半年，主要海外市场均录得增长。美国方面，道指、纳斯达克指数及标准普尔指数分别上升3.8%、18.1%及14.5%。受七大科技巨头强劲表现带动，美股屡创新高。 由于中国大陆中央政府连番动作，港股市场在二零二四年二月有所反弹。踏入二零二四年第二季，港股市场在低位获支持，并于二零二四年五月下旬达至最高点。整体市场憧憬中国内地加大政策力度以进一步扶持经济。恒生指数（“恒指”）曾于二零二四年五月底触及19,706点高位，较二零二四年一月底14,794点低位反弹4,912点或33%。尽管在期内恒指最终上升3.9%而恒生科技指数则下跌5.6%，我们的上市股本投资组合却在期内录得公允值亏损净额8,300,000港元，主要由于二零二四年二月的反弹大多聚焦于主要恒生指数的成份股而不是非成份股之上所致。 CHAIRMAN’SSTATEMENT 主席报告 Grossproceedsfromoperations Theexternalenvironmentremainedcomplicatedandinterestratesinadvancedeconomiesareexpectedtoremainhighduringthefirsthalfof2024.Thetightenedfinancialconditions,conflictbetweenUSandChinaandtheglobalandMainlandeconomicsituationshaveputHongKongstockmarketperformanceunderpressure.HSIfinallyonlyrecordedalightincreaseanderasedmostofthereboundinFebruary2024attheendofthefirsthalfof2024.TheaveragedailyturnoveroftheHongKongstockmarketremainedatthesimilarlevelinthefirsthalfof2024ascomparedtopriorperiod.Duetotheina