高裕金融中期报告 2024

INTERIMREPORT 中期报告2024 CHARACTERISTICSOFGEM(“GEM”)OFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(the“Directors”)ofGaoyuFinanceGroupLimited(the“Company”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMoftheStockExchange(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthat,tothebestoftheirknowledgeandbelief,theinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatement hereinorthisreportmisleading. 高裕金融集团有限公司/2024年中期报告 （“GEM”）的特色 香公港司（联“合联交所”所）G有E限M 后方作出投资决定。 G供E一M个的上定市位，的乃市为场中，此小等型公司相提比有起较其高他投在资联风交险所。有上意市投的资公的司带人士风应险，了并解应投经资过于审该慎等周公详司的考潜在虑 通量的市场。 由于公司，在GEM上市公司普遍为中小型 较在联交G所EM主买板卖买的卖证之券证可券能承受会较保证大在的G市E场M买波卖动的风证险券，同会时有无高法流 损失承担任何责任。 香交港所交对易本及报结告算的所内有容限概公不司负及责联，对何其声准明，确并性明或确完表整示性概亦不就发因表任本报或告因全倚部赖或该任等何内部容份而内引容致而的产任生何 本巿规报则告（乃“遵GE照M联上交市所规G则E”M）证而券提上供有公关司”高）裕的金资融料集，本团公有司限董公事司（“本董事董”事）愿在共作同出及一个切别合就理此查负询全后责确。认告，所就载彼资等料所在深所知有及重确大信方，面本均报属份，准亦确无完遗整漏，并任无何误其导他或事欺项诈，成致使有所本误报导告。所载任何声明或本报告 GAOYUFINANCEGROUPLIMITED/INTERIMREPORT2024 TheboardofDirectors(the“Board”)herebyannouncetheunauditedcondensedconsolidatedresultsoftheCompanyanditssubsidiaries(collectivelythe“Group”)forthesixmonthsended30September2024(the“ReportingPeriod”)togetherwiththecomparativeunauditedfiguresforthecorrespondingperiodsin2023,asfollows: UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME Forthesixmonthsended30September2024 董司事及会其（附“属董公事会司（”）统谨称此“宣本布集本团公”）截个至月（二“零报二告四期年间九”月）的三未十经日审止六核简相应明期综间合的业未绩，经连审同核二比零较二数三字如年 下： 未其经他审全核面简收明益综表合损益及 截个月至二零二四年九月三十日止六 Sixm截o至nt九hs月en三d十ed日3止0S六e个pt月ember Revenue收益 N附ot注es 二零二2四02年4HK千$港’00元0 (（un未a经ud审ite核d）) 二零二2三02年3HK千$港’00元0 （(u未na经ud审ite核d）) Commissionincomefromsecuritiesdealingandbrokerageservices Feeandcommissionincomefromplacingandunderwritingactivities Interestincomefromloanfinancing,marginfinancingandmoneylendingservices 来经自纪证服券务交的易佣及金收入来收自费配及售佣及金包收销入活动的 Supplychainfinancing供应链融资 来财自务贷借款贷融服资、务保的证利金息融收资入及 2,766 5,814 1,691 360 345 6,154 Netinvestmentincome投资收益净额 Assetmanagementservices资产管理服务 Otherrevenue其他收益4 Advisoryandrestructuringservicefee咨询及重组服务费 Bankinterestincome银行利息收入 17,934 10,262 695 126 (7,269) (4,024) 610 113 Totalrevenue总收益 Fairvaluechangeoninvestmentsatfairvalue按公平值计入损益之投资的 6,412 493 (398) 160 996 3,233 –(222) –392 throughprofitorloss 公平值变动 Commissionexpenses佣金开支5 Othergainsandlosses其他收益及亏损 Staffcosts员工成本6 Depreciationexpenses折旧开支 Otheroperatingexpenses其他经营开支7 Impairmentlossonaccountreceivables应收账款的减值亏损 Lossbeforetax除税前亏损 Financecosts融资成本8 Incometaxexpenses所得税开支10 11,970 (246) (2,039) (3,846) (8,423) (6,754) (448) (9,786) (700) 6,477 (101) (890) (3,623) (567) (3,686) (283) (2,673) – UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME (Continued) Forthesixmonthsended30September2024(Continued) 高裕金融集团有限公司/2024年中期报告 未其经他审全核面简收明益综表（合续损）益及 截个月至（二续零）二四年九月三十日止六 Sixm截o至nt九hs月en三d十ed日3止0S六e个pt月ember N附ot注es 二零二2四02年4HK千$港’00元0 (（un未a经ud审ite核d）) 二零二2三02年3HK千$港’00元0 （(u未na经ud审ite核d）) Lossandtotalcomprehensivelossfortheperiod 本期间亏损及全面亏损总额 (10,486) (2,673) Lossandtotalcomprehensivelossfortheperiodattributableto: OwnersoftheCompanyNon-controllinginterest 以全下面各亏方损应总占额本：期间亏损及本非公控司股拥权有益人 (10,334)(152) (2,663)(10) LosspershareBasic 每基股本亏损 11 HKc港en仙ts (0.52) HKc港en仙ts (0.13) GAOYUFINANCEGROUPLIMITED/INTERIMREPORT2024 UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION Asat30September2024 未状经况审表核简明综合财务 于二零二四年九月三十日 Notes 附注 30September2024 二九零月二三四十年日 HK$’000千港元(unaudited)（未经审核） 31March2024 三月二三零十二一四日年 HK$’000 千港元 (audited) （经审核） Non-currentassetsPropertyandequipmentRight-of-useassetsDepositsplacedwithstock exchangeandclearinghouse 非流物动业资及产设备 使存用放权于资证产券交易所及结算所的存款 1213 2,978 3,840 5,987 7,146 581 605 Totalnon-currentassets 非流动资产总值 9,546 11,591 CurrentassetsAccountsreceivableLoanreceivables RentalandutilitydepositsPrepaymentsandother receivables Investmentatfairvaluethroughpro