捷荣国际控股二零二一年中期报告

2021INTERIM REPORT中期報告*Foridentificationpurposes only僅供識別 INTERIM REPORT 2021 目錄CONTENTS2Corporate Information公司資料5Management Discussion and Analysis管理層討論及分析16Report on Review of Interim Financial Information中期財務資料審閱報告19Condensed Consolidated Statement of Profit or Loss簡明綜合損益表20Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表21Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表23Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表25Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表28Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註67Other Information其他資料 公司資料Corporate Information2Tsit Wing International Holdings Limited Interim Report 2021BOARD OF DIRECTORSExecutive DirectorsMr. Wong Tat Tong (Chairman)Mr. Wu Kam On, Keith (resignation effected on 4 May 2021)Ms. Fan Yee ManMr. Kam Chun Pong, Bernard (appointment effected on 4 May 2021)Independent Non-Executive DirectorsMr. Tang Kwai ChangMr. Wong Man FaiMr. Lok Kung Chin, HardyBOARD COMMITTEESAudit CommitteeMr. Tang Kwai Chang (Chairman)Mr. Wong Man FaiMr. Lok Kung Chin, HardyNomination CommitteeMr. Wong Tat Tong (Chairman)Mr. Wong Man FaiMr. Lok Kung Chin, HardyRemuneration CommitteeMr. Wong Man Fai (Chairman)Mr. Wong Tat TongMr. Tang Kwai Chang董事會執行董事黃達堂先生（主席）鄔錦安先生 （辭任於2021年5月4日生效）樊綺敏小姐金振邦先生 （委任於2021年5月4日生效）獨立非執行董事鄧貴彰先生王文輝先生陸恭正先生董事會委員會審核委員會鄧貴彰先生（主席）王文輝先生陸恭正先生提名委員會黃達堂先生（主席）王文輝先生陸恭正先生薪酬委員會王文輝先生（主席）黃達堂先生鄧貴彰先生 公司資料（續）Corporate Information (continued)3捷榮國際控股有限公司 二零二一年中期報告公司秘書鄔錦安先生（香港會計師公會） （辭任於2021年5月4日生效）樊綺敏小姐（香港會計師公會） （委任於2021年5月4日生效）授權代表樊綺敏小姐金振邦先生註冊公眾利益實體核數師 安永會計師事務所主要往來銀行中國銀行（香港）有限公司恒生銀行有限公司百慕達註冊辦事處Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda香港總辦事處及主要營業地點 香港新界葵涌葵德街15–33號葵德工業中心第1座11樓F-J室COMPANY SECRETARYMr. Wu Kam On Keith (HKICPA) (resignation effected on 4 May 2021)Ms. Fan Yee Man (HKICPA) (appointment effected on 4 May 2021)AUTHORISED REPRESENTATIVESMs. Fan Yee ManMr. Kam Chun Pong, BernardREGISTERED PUBLIC INTEREST ENTITY AUDITORErnst & YoungPRINCIPAL BANKSBank of China (Hong Kong) LimitedHang Seng Bank LimitedREGISTERED OFFICE IN BERMUDAVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10BermudaHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGFlats F-J, 11th Floor, Block 1Kwai Tak Industrial Centre15–33 Kwai Tak StreetKwai ChungNew TerritoriesHong Kong 公司資料（續）Corporate Information (continued)4Tsit Wing International Holdings Limited Interim Report 2021百慕達證券登記總處 Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda香港證券登記處卓佳證券登記有限公司香港皇后大道東183號合和中心54樓公司網址www.twcoffee.com股份代號2119PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE IN BERMUDAOcorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10BermudaHONG KONG SHARE REGISTRARTricor Investor Services LimitedLevel 54Hopewell Centre183 Queen’s Road EastHong KongCOMPANY’S WEBSITEwww.twcoffee.comSTOCK CODE2119 管理層討論及分析Management Discussion and Analysis5捷榮國際控股有限公司 二零二一年中期報告BUSINESS REVIEWTsit Wing International Holdings Limited (the “Company”), together with its subsidiaries (collectively, the “Group”), is a leading integrated business-to-business (“B2B”) coffee and black tea solutions provider in Hong Kong, Macau and Mainland China providing one-stop coffee and tea solutions to commercial customers that cover the entire coffee and tea procurement, processing and distribution value chain.For the six months ended 30 June 2021, the Group recorded a total revenue of HK$361.3 million, representing an increase of HK$71.6 million, or 24.7%, from HK$289.7 million for the six months ended 30 June 2020. Revenue from the beverage solutions segment increased by HK$70.7 million, or 25.1%, from HK$282.2 million for the six months ended 30 June 2020 to HK$352.9 million for the six months ended 30 June 2021, which was attributable to the increase in revenue derived from Mainland China, and to a lesser extent, the increase in revenue derived from Hong Kong. Revenue from the food products segment increased by HK$0.9 million, or 12.0%, from HK$7.5 million for the six months ended 30 June 2020 to HK$8.4 million for the six months ended 30 June 2021, which was attributable to the increase in revenue derived from Hong Kong. While gross profit increased along with revenue, gross profit margin decreased from 40.9% for the six months ended 30 June 2020 to 40.4% for the six months ended 30 June 2021.業務回顧捷榮國際控股有限公司（「本公司