保发集团二零二四年中期报告

Corporate Information3Management Discussion and Analysis6Other Information26Report on Review of Condensed Consolidated Financial Statements38Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income40Condensed Consolidated Statement of Financial Position42Condensed Consolidated Statement of Changes in Equity44Condensed Consolidated Statement of Cash Flows46Notes to the Condensed Consolidated Financial Statements47 Corporate Information Executive Directors Mr. Kan Kin Kwong(Chairman and Chief Executive Officer)Ms. Shek Mei ChunMr. Chung Chi Keung Independent Non-executive Directors 202481202481 Dr. Ng Wang Pun Dennis (appointed on 1 August 2024)Mr. Fan Chor Ho (resigned on 1 August 2024)Mr. Lee Ka WingMr. Wong Wai Keung Frederick Audit Committee 202481202481 Mr. Wong Wai Keung Frederick(Chairman)Mr. Lee Ka WingDr. Ng Wang Pun Dennis (appointed on 1 August 2024)Mr. Fan Chor Ho (resigned on 1 August 2024) Remuneration Committee Mr. Lee Ka Wing(Chairman)Mr. Chung Chi KeungMr. Wong Wai Keung Frederick Nomination Committee 202481202481 Mr. Kan Kin Kwong(Chairman)Dr. Ng Wang Pun Dennis (appointed on 1 August 2024)Mr. Fan Chor Ho (resigned on 1 August 2024)Mr. Lee Ka Wing Risk Management Committee Mr. Kan Kin Kwong(Chairman)Ms. Shek Mei ChunMr. Lee Ka Wing Corporate Information Company SecretaryMs. Tang Kam Man Auditor 301801–806 Moore CPA Limited (Registered Public Interest Entity Auditor)801–806 Silvercord, Tower 130 Canton RoadTsim Sha TsuiKowloonHong Kong Legal Advisers 2206–19 As to Hong Kong LawLoeb & Loeb LLP2206–19 Jardine House1 Connaught PlaceCentralHong Kong Conyers Dill & Pearman829 As to Cayman Islands LawConyers Dill & Pearman29/F., One Exchange Square8 Connaught PlaceCentralHong Kong Principal Banks 253–261 The Bank of East Asia, LimitedEasey Commercial Building253–261 Hennessy RoadHong Kong 1 Bank of China (Hong Kong)No 1 Garden RoadCentralHong Kong Corporate Information Principal Share Registrar and Transfer Office inthe Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Hong Kong Branch Share Registrar 338233330104 Union Registrars LimitedSuites 3301-04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth PointHong Kong Registered Office Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Principal Place of Business in Hong Kong andHeadquarters 126 26/F, YHC TowerNo. 1 Sheung Yuet RoadKowloon BayHong Kong www.hkperjew.com.hk Company’s Websitewww.hkperjew.com.hk Stock Code 3326 3326 Management Discussion and Analysis Material acquisitions and disposals of subsidiariesand affiliated companies 20235247,150,00055%2023820235 24202383 On 24 May 2023, Perfect Jewellery (China) Co. Limited(“Perfect Jewellery (China)”), an indirect wholly-ownedsubsidiary of the Company, entered into an acquisitionagreement with Jiangmen City Hongxin Construction ProjectCo., Ltd.* () (“Jiangmen CityHongxin”), a company wholly-owned by Mr. Kan Kin Kwong(who is an executive Director and a controlling shareholder ofthe Company) (“Mr. Kan”), in relation to the acquisition of the55% equity interests in Guangdong Kaisi New Energy Co., Ltd.(“Guangdong Kaisi”), which was a subsidiary of the Companyprincipally engaged in the Photovoltaic Power GenerationBusiness (as hereinafter defined), for a consideration ofapproximately RMB7.15 million (the “Acquisition ofGuangdong Kaisi”). The Acquisition of Guangdong Kaisi wascompleted in August 2023. For further details, please refer tothe Company’s announcements dated 24 May 2023 and 3August 2023. 220231231 As further explained in Note 2 to the condensed consolidatedfinancial statements, paragraph heading “Merger accountingand restatements”, certain comparative amounts have beenrestated as a result of the adoption of merger accounting for thecommon control transaction taken place during the year ended31 December 2023. Management Discussion and Analysis 2024413,700,0004,000,00020244 On 1 April 2024, Perfect Jewellery (China) entered into adisposal agreement with Foshan Yingfu Technology Co., Ltd.*() (“Foshan Yingfu Technology”),an independent third party, in relation to the disposal of theentire equity interests in Foshan Huaguanhui PropertyManagement Ltd.* ()(“Foshan Huaguanhui Property Management”), which was asubsidiary of the Company principally engaged in the propertymanagement business, for a consideration of approximatelyRMB3.7 million (equivalent to approximately HK$4.0 million)( t h e “D i s p o s a l o f F o s h a n H u a g u a n h u i P r o p e r t yManagement”). The Disposal of Foshan Huaguanhui PropertyManagement was completed in April 2024 and FoshanHuaguanhui Property Management has since ceased to b