隽泰控股2024中期报告

AMCOUNITEDHOLDINGLIMITED (IncorporatedinBermudawithlimitedliability)（于百慕大注册成立之有限公司） (StockCode股份代号:630) 2024 INTERIMREPORT 中期报告 *Foridentificationpurposesonly 仅供识别 Contents 目录 ManagementDiscussionandAnalysis管理层讨论及分析2 CorporateGovernanceandOtherInformation企业管治及其他资料11 InterimCondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合中期损益及其他全面收益表18 InterimCondensedConsolidatedStatementofFinancialPosition 简明综合中期财务状况表 19 InterimCondensedConsolidatedStatementofChangesinEquity 简明综合中期权益变动表 20 InterimCondensedConsolidatedStatementofCashFlows 简明综合中期现金流量表 21 NotestotheInterimCondensedConsolidatedFinancialStatements 简明综合中期财务报表附注 22 隽泰控股有限公司|2024中期报告1 ManagementDiscussionandAnalysis 管理层讨论及分析 RESULTS,BUSINESSREVIEWANDPROSPECTS Results Forthesixmonthsended30June2024,AMCOUnitedHoldingLimited(the“Company”)anditssubsidiaries(collectivelyreferredtoasthe“Group”)areprincipallyengagedin(i)manufactureandsaleofmedicaldevicesproducts(“MedicalProductsBusiness”);(ii)manufactureandsaleofplasticmouldingproducts(“PlasticProductsBusiness”);(iii)provisionofmoneylending(“MoneyLendingBusiness”);and(iv)investmentinsecurities(“SecuritiesInvestment”). Duringtheperiodunderreview,revenueoftheGroupamountedtoHK$22.0million,representingadecreaseofHK$1.3millionor5.6%fromHK$23.3millionforthecorrespondingperiodlastyear.SuchdecreasewasmainlyattributabletothedecreaseinrevenuefromtheMedicalProductsBusinessandPlasticProductsBusiness. GrossprofitoftheGroupwasHK$6.8million,representinganincreaseofHK$1.9millionor38.8%ascomparedtoHK$4.9millionforthecorrespondingperiodlastyear.Grossprofitmarginincreasedby9.7percentagepointsto30.8%(30June2023:21.1%). Otherlosses,netofotherincomeandothergains,duringtheperiodunderreviewrecordedlossofHK$22.9millionascomparedtolossofHK$20.3millioninthecorrespondingperiodof2023.Theamountincludedrealisedandunrealisedfairvaluegain/(loss)ofheld-for-tradinginvestmentsarisingfromSecuritiesInvestmentandthechangeoffairvalueonfinancialliabilitiesatfairvaluethroughprofitorlossinthecurrentperiod. 业绩、业务回顾及前景 业绩 截至二零二四年六月三十日止六个月，隽泰控股有限公司（“本公司”）及其附属公司（统称为“本集团”）之主要业务为(i)制造及销售医疗设备产品（“医疗产品业务”）；(ii)制造及销售塑胶模具产品（“塑胶产品业务”）；(iii)提供放贷（“放贷业务”）；及(iv)证券投资（“证券投资”）。 于回顾期间，本集团之收入为22,000,000港元，较去年同期之23,300,000港元减少1,300,000港元或5.6%。该减少乃主要由于来自医疗产品业务及塑胶产品业务之收入减少所致。 本集团毛利为6,800,000港元，较去年同期之 4,900,000港元增加1,900,000港元或38.8%。毛 利率增加9.7个百分点至30.8%（二零二三年六月三十日：21.1%）。 其他亏损（扣除其他收入及其他收益）于回顾期间录得亏损22,900,000港元，而二零二三年同期为亏损20,300,000港元。该金额包括本期间证券投资产生之持作买卖投资已变现及未变现公允价值收益╱（亏损）及透过损益按公允价值列账之财务负债之公允价值变动。 2AMCOUNITEDHOLDINGLIMITED|InterimReport2024 ManagementDiscussionandAnalysis 管理层讨论及分析 ThedistributioncostsdecreasedbyHK$0.5milliontoHK$2.2millionduringtheperiodunderreview(30June2023:HK$2.7million),alongsidewiththedecreaseinrevenueofMedicalProductsBusinessandPlasticProductsBusiness.TheadministrativeexpensesdecreasedbyHK$4.2milliontoHK$5.9million(30June2023:HK$10.1million),representingadecreaseof41.6%overthecorrespondingperiodlastyear,primarilyasaresultofthedecreaseingeneraladministrativecostsunderstringentcostcontrolduringthecurrentperiod. FinancecostsamountedtoHK$1.2million(30June2023:HK$1.4million)fortheperiodunderreview,whichrepresentedinterestonbondpayables. Asaresult,theoveralllossattributabletoownersoftheCompanywasHK$25.4million,whichdecreasedbyHK$4.3millionascomparedtoHK$29.7millionlossforthecorrespondingperiodof2023. BusinessReview MedicalProductsBusiness Forthesixmonthsended30June2024,therevenuefromtheMedicalProductsBusinessremainstablewhichamountingtoHK$16.3million,ascomparedtorevenueofHK$16.4millionrecordedinthesameperiodlastyear,whichaccountedfor74.2%oftheGroup’stotalrevenuefortheperiodunderreview.Inthefirsthalfof2024,thesalesdemandofMedicalProductsBusinessremainstablealthoughthereiskeencompetitionintheindustry. 于回顾期间，分销成本减少500,000港元至 2,200,000港元（二零二三年六月三十日： 2,700,000港元），与医疗产品业务及塑胶产品业务之收入减少一致。行政开支减少4,200,000港元至5,900,000港元（二零二三年六月三十日：10,100,000港元），较去年同期减少41.6%，乃主要由于本期间严格控制成本下，一般行政成本减少所致。 于回顾期间，财务费用为1,200,000港元（二零二三年六月三十日：1,400,000港元），该费用指应付债券的利息。 因此，本公司拥有人应占整体亏损为25,400,000港元，较二零二三年同期之亏损29,700,000港元减少4,300,000港元。 业务回顾 医疗产品业务 截至二零二四年六月三十日止六个月，医疗产品业务之收入维持稳定，为16,300,000港元，而去年同期录得收入16,400,000港元，占本集团于回顾期间总收入之74.2%。于二零二四年上半年，即使行业竞争激烈，医疗产品业务的销售需求保持稳定。 隽泰控股有限公司|2024中期报告3 ManagementDiscussionandAnalysis 管理层讨论及分析 SegmentprofitoftheMedicalProductsBusinessamountedtoHK$1.7millionforthesixmonthsended30June2024,ascomparedtosegmentprofitofHK$1.4millioninthecorrespondingperiodlastyear.Tocopewiththechallengeoffluctuatingsalesorder,theGroupispersistingtodeploybusinessstrategiesofstreamliningandoutsourcingofbusinessprocesses,implementingstrictcostcontrolandensuringeffectiveutilisationofresourceswithanaimtomaintainitslong-termsustainablecompetitiveadvantagesinthebusinesssegment.Inthemeantime,theGroupisactivelyexploringandidentifyingpotentialbusinessopportunitiestoexpanditscustomerbaseandalsotheproductsandservicesportfolioofthebusinesssegmentinordertogenerateandbroadentheincomestreamsoftheMedicalProductsBusiness. PlasticProductsBusiness TherevenuefromthePlastic