谭仔国际中期报告 2024/25

ANEW BEGINS 展开新里程 InterimReport2024/25中期报告 CONTENTS 目录 29UnauditedConsolidatedStatementofFinancialPosition未经审核综合财务状况表 02FinancialandOperationalHighlights 财务及经营摘要 04Chairman’sStatement 主席报告 07ManagementDiscussionandAnalysis 管理层讨论及分析 25IndependentReviewReporttotheBoardofDirectorsof TamJaiInternationalCo.Limited 致谭仔国际有限公司董事会独立审阅报告 27UnauditedConsolidatedStatementofProfitorLoss未经审核综合损益表 28UnauditedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 未经审核综合损益及其他全面收益表 31UnauditedConsolidatedStatementofChangesinEquity未经审核综合权益变动表 33UnauditedCondensedConsolidatedCashFlowStatement未经审核简明综合现金流量表 34NotestotheUnauditedInterimFinancialReport 未经审核中期财务报告附注 58CorporateGovernanceandOtherInformation 企业管治及其他资料 75CorporateInformation 公司资料 FINANCIALANDOPERATIONALHIGHLIGHTS 财务及经营摘要 REVENUE 收益 HK$’000千港元 INTERNATIONALRESTAURANTNETWORK 国际餐厅网络 Numberofrestaurants餐厅数目 825,954 48.4% 51.6% 1,181,494 42.9% 57.1% 1,261,721 48.6% 51.4% 1,387,369 39.7% 60.3% 1,402,792 41.4% 58.6% 131 131 7 150 157 29 179 208 38 184 222 37 198 235 1H2021 1H2022 1H2023 1H2024 1H2025 1H20211H20221H20231H20241H2025 二零二一年上半年 二零二二年上半年二零二三年上半年二零二四年上半年二零二五年上半年 二零二一年上半年二零二二年上半年二零二三年上半年二零二四年上半年二零二五年上半年 Dine-in Takeawayanddelivery HongKong MainlandChinaandoverseasmarkets 堂食外卖自取及到户香港中国内地及海外市场 PROFITFORTHEPERIODANDPROFITMARGIN 期间溢利及利润率 HK$’000千港元 EARNINGSPERSHARE(Basicearnings) 每股盈利（基本盈利） HKcents港仙 18.90% 156,232 11.7% 137,871 6.6%5.9% 15.6 13.8 82,775 81,629 2.6% 6.26.1 36,068 2.7 1H20211H20221H20231H20241H2025 二零二一年上半年二零二二年上半年二零二三年上半年二零二四年上半年二零二五年上半年 1H20211H20221H20231H20241H2025 二零二一年上半年二零二二年上半年二零二三年上半年二零二四年上半年二零二五年上半年 FINANCIALANDOPERATIONALHIGHLIGHTS 财务及经营摘要 Sixmonthsended30September 截至九月三十日止六个月Changein 2024二零二四年HK$’000千港元(Unaudited)（未经审核） 2023percentage 二零二三年百分比变动 HK$’000% 千港元 (Unaudited) （未经审核） Consolidatedstatementofprofitorloss 综合损益表 Revenue 收益 1,403,524 1,387,369 1.2% Profitbeforetaxation 除税前溢利 50,297 101,622 –50.5% Profitfortheperiod 期间溢利 36,068 81,629 –55.8% Profitmargin 利润率 2.6% 5.9% Persharedata(HKcents) 每股数据（港仙） Basicearnings 基本盈利 2.7 6.1 Dilutedearnings 摊薄盈利 2.7 6.1 At30September 2024 于二零二四年九月三十日 HK$’000千港元(Unaudited)（未经审核） At 31MarchChangein 2024percentage 于 二零二四年 三月三十一日百分比变动 HK$’000% 千港元 (Audited) （经审核） Consolidatedstatementoffinancial 综合财务状况表 position Non-currentassets 非流动资产 1,108,385 1,116,291 –0.7% Currentassets 流动资产 1,487,804 1,506,633 –1.2% Non-currentliabilities 非流动负债 505,177 491,145 2.9% Currentliabilities 流动负债 645,771 646,278 –0.1% Capitalandreserves 资本及储备 1,445,241 1,485,501 –2.7% Keyfinancialratios 主要财务比率 Currentratio(1) 流动比率(1) 2.3 2.3 Quickratio(2) 速动比率(2) 2.3 2.3 Returnonassets(3) 资产回报率(3) 2.8% 4.5% Returnonequity(4) 权益回报率(4) 4.9% 7.8% Notes: (1)Calculatedbasedonourtotalcurrentassetsasattheendoftherelevantperiodsdividedbyourtotalcurrentliabilitiesasattheendofthecorrespondingperiods. (2)Calculatedbasedonourtotalcurrentassetslessinventoriesasattheendoftherelevantperiodsdividedbyourtotalcurrentliabilitiesasattheendofthecorrespondingperiods. (3)Calculatedbasedonourannualisedprofitfortherelevantperiodsdividedbyouraveragetotalassetsasatthebeginningandtheendofthecorrespondingperiodsandmultipliedby100%. (4)Calculatedbasedonourannualisedprofitfortherelevantperiodsdividedbyouraveragetotalequityattributabletoourequityshareholdersasatthebeginningandtheendofthecorrespondingperiodsandmultipliedby100%. 附注： (1)根据相关期间期末的流动资产总值除以同期期末的流动负债总额计算。 (2)根据相关期间期末的流动资产总值减存货除以同期期末的流动负债总额计算。 (3)根据相关期间的年化溢利除以同期期初及期末的平均资产总值再乘以100%计算。 (4)根据相关期间的年化溢利除以权益股东于同期期初及期末应占平均总权益再乘以100%计算。 CHAIRMAN’SSTATEMENT 主席报告 STRENGTHTHROUGHPERSEVERANCE Overthelongcourseofitsdevelopment,TamJaiInternationalCo.Limited(“TJI”,“TamJaiInternational”orthe“Company”andtogetherwithitssubsidiaries,the“Group”,“we”,“us”or“our”)haswitnessedmanypeaksandtroughs.Enteringintothelatestfinancialyearending31March2025(“FY2025”),weareawarethatthecurrenttimespossessedtobeamongthemostchallengingfacedbytheGroupsinceitsfounding.Nevertheless,wewillstrivetomeetthechallengeswithresilience,creativity,andagility,turningobstaclesintoopportunitiesforsustainablegrowth.Wecontinueourinvestmentintopeople,infrastructureanddigitalisation,toenhanceourstrengthsoastocapturegrowthwhenheadwindsaremorefavourableandavoidlosingoutinvarioustransitionsinthefast-changingbusinessenvironment. Duringthesixmonthsended30September2024(“1H2025”),ouroperationsinbothHongKongandoutsideHongKongmarketscontinuedtograpplewitheconomicslowdown,weakconsumersentimentandincreasinglyintensecompetitions.InourcoremarketofHongKong,theunprecedentedprevailingtrendofnorthboundspendingandoverseastravelhasposedchallengesformanyfoodandbeverage(“F&B”)operators.Nevertheless,ourcommitmenttoadvancingourbusinessremainssteadfast.Withtheprincipleofcreatingbettervalueforourcustomers,weareenhancingourproductsofferingsandservicestowinourcustomers’hearts.Improvingcustomerjourneysthroughdigitaltransformationandwideningcollaborationswithbusinesspartners,suchasdeliveryplatforms,hassustainedourcomparablerestaurantrevenueundermuchadversemarketconditions