汤臣集团二零二四年度中期报告

TomsonGroupLimited汤臣集团有限公司 (IncorporatedintheCaymanIslandswithlimitedliability) (于开曼群岛注册成立之有限公司) StockCode股份代号:258 INTERIMREPORT 中期报告 2024 Contents 目录 Page 页次 CorporateInformation 1 公司资料 2 InterimResults 3 中期业绩 4 InterestsandShortPositionsinSecurities 19 证券之权益及淡仓 20 CorporateGovernanceandOtherInformation 27 企业管治及其他资料 28 CondensedConsolidatedStatementofProfitorLoss 31 简明综合损益表 31 CondensedConsolidatedStatementof ProfitorLossandOtherComprehensiveIncome 32 简明综合损益及其他全面收益表 32 CondensedConsolidatedStatementofFinancialPosition 33 简明综合财务状况表 33 CondensedConsolidatedStatementofChangesinEquity 35 简明综合权益变动表 35 CondensedConsolidatedStatementofCashFlows 36 简明综合现金流量表 36 NotestotheCondensedConsolidated 37 简明综合财务报表附注 37 FinancialStatements CorporateInformation DIRECTORS ExecutiveDirectors HsuFeng(ChairmanandManagingDirector) AlbertTong(Vice-Chairman) TongChiKarCharles(Vice-Chairman) IndependentNon-ExecutiveDirectors CheungSiuPing,OscarLeeChanFai NgChiHim COMPANYSECRETARY LeeYuenHan REGISTEREDOFFICE P.O.Box309UglandHouseGrandCaymanKY1-1104CaymanIslands PRINCIPALPLACEOFBUSINESSINHONGKONG Rooms1501-2and1507-1215thFloor,WingOnCentre111ConnaughtRoadCentralHongKong Telephone:(852)2848-1668 Facsimile:(852)2845-0341 E-mail:mail_box@tomson.com.hk AUDITOR DeloitteToucheTohmatsu SHAREREGISTRARINHONGKONG TricorSecretariesLimited17/F.,FarEastFinanceCentre16HarcourtRoad HongKong Telephone:(852)2980-1333 SHARELISTING TheCompany’ssharesarelistedontheMainBoardofTheStockExchangeofHongKongLimited StockCode:258 INVESTORRELATIONS PleasewritetotheCompany atitsprincipalplaceofbusinessinHongKong,orbyfaxat(852)2845-0341 orbyemailtoir@tomson.com.hkWebsite:www.tomson.com.hk 1TomsonGroupLimited汤臣集团有限公司 公司资料 董事 执行董事 徐枫（主席兼董事总经理） 汤子同（副主席） 汤子嘉（副主席） 独立非执行董事 张兆平李灿辉吴自谦 公司秘书 李婉娴 注册办事处 P.O.Box309UglandHouseGrandCaymanKY1-1104 CaymanIslands 于香港之主要营业地点 香港 干诺道中111号永安中心15楼 1501-2及1507-12室 电话：(852)2848-1668 传真：(852)2845-0341 电子邮箱：mail_box@tomson.com.hk 核数师 德勤•关黄陈方会计师行 于香港之股份过户登记处 卓佳秘书商务有限公司香港 夏悫道16号 远东金融中心17楼 电话：(852)2980-1333 股份上市 本公司之股份于 香港联合交易所有限公司主板上市股份代号：258 投资者关系 请致函本公司于香港之主要营业地点或传真至(852)2845-0341 或电邮至ir@tomson.com.hk 网址：www.tomson.com.hk InterimReport2024中期报告2 InterimResults TheBoardofDirectorsoftheCompany(the“Board”)herebypresentstheunauditedcondensedconsolidatedfinancialstatementsoftheCompanyanditssubsidiaries(collectivelythe“Group”)forthesixmonthsended30thJune,2024,detailsthereofareshownonpages31to51ofthisReport.TheAuditCommitteeoftheBoardhasreviewedthecondensedconsolidatedfinancialstatements. GENERALOVERVIEW TheGroupreportedasubstantialincreaseinconsolidatedprofitaftertaxationforthefirsthalfof2024.ItwasmainlyattributabletoaforfeitureofdepositofHK$84,786,000uponterminationofadisposalof100%equityinterestinawhollyownedsubsidiaryoftheCompanywhichisinpossessionofthelegaltitletoTomsonWaigaoqiaoIndustrialPark.Ontheotherhand,thegrossproceedsfromoperationsoftheGroupdecreasedtoHK$133,553,000forthesixmonthsended30thJune,2024(2023:HK$341,648,000)sincepre-saleproceedscouldnotberecognizedasrevenuepursuanttotheaccountingstandards.ExcludinganunrealizednetgainonfairvaluechangesofitsinvestmentpropertiesofHK$31,558,000(2023:netlossofHK$17,042,000)uponmarketvaluationasattheperiodendpursuanttoapplicableaccountingstandards,theoperatingprofitbeforetaxationoftheGroupamountedtoHK$109,169,000fortheperiodunderreview(2023:HK$102,589,000). TakingaccountoftaxationofHK$45,588,000(2023:HK$73,001,000),theGroupreportedaconsolidatedprofitaftertaxationattributabletoshareholdersoftheCompanyofHK$103,669,000forthefirsthalfof2024,asignificantincreaseofapproximately4.35timesascomparedwiththatofHK$19,387,000forthecorrespondingperiodin2023.Basicearningspersharewas5.03HKcents(2023:0.98HKcent). TheBoarddoesnotrecommendpaymentofaninterimdividendforthesixmonthsended30thJune,2024(interimdividendforthesixmonthsended30thJune,2023:Nil). OPERATIONSREVIEW TheGroupmaintainsitsprincipalbaseofoperationsintheMainlandofthePeople’sRepublicofChina(“China”),particularlyShanghai,duringtheperiodunderreview. Forthefirstsixmonthsof2024,thepropertyinvestmentsegmentwastheprimaryprofitmakeroftheGroupandthiscontributedasegmentprofitofHK$93,979,000(2023:HK$73,413,000),whichwasattributabletotherentalandpropertymanagementfeefromtheinvestmentpropertiesoftheGroupinShanghaiinadditiontotheunrealizednetgainonfairvaluechangesoftheseinvestmentpropertiesuponrevaluationattheperiodend. TheotherbusinesssegmentsoftheGroupreportedlossduringtheperiodunderreview. 3TomsonGroupLimited汤臣集团有限公司 中期业绩 本公司董事局（“董事局”）谨呈报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未经审核简明综合财务报表，其详情载于本报告第31至第51页。董事局辖下之审核委员会已审阅简明综合财务报表。 概览 本集团在二零二四年上半年录得除税后综合溢利大幅增长，此乃主要归因于本集团就终止有关出售本公司旗下一家全资附属公司（拥有汤臣外高桥工业园区之业权）之100%股权而没收定金84,786,000港元。另一方面，由于根据会计准则，预售房款不能获确认为收入，本集团于截至二零二四年六月三十日止六个月之经营收益总额减少至133,553,000港元（二零二三年：341,648,000港元）。撇除于期末根据适用之会计准则对其投资物业作出市场估值后公平值变动所产生之未变现收益净额31,558,000港元（二零二三年：亏损净额17,042,000港元），本集团于回顾期间之除税前经营溢利为109,169,000港元（二零二三年：102,589,000港元）。 经计及税项45,588,000港元（二零二三年：73,001,000港元）后，本集团于二零二四年上半年录得本公司股东应占除税后综合溢利103,669,000港元，较二零二三年同期的19,387,000港元大幅增加约4.35倍。每股