2 021Interim Report中 期 報 告星謙發展控股有限公司Incorporated in the Cayman Islands with limited liabilityInfinity Development Holdings Company Limited於開曼群島註冊成立之有限公司Stock Code股份代號 : 640 CONTENTS目錄Pages頁次Corporate Information公司資料2Management Discussion and Analysis管理層討論及分析4Corporate Governance and Other Information企業管治及其他資料10Independent Review Report獨立審閱報告14Condensed Consolidated Statement of Profit or Loss簡明綜合損益表16Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表17Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表18Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表20Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表21Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註22 Infinity Development Holdings Company Limited | 星謙發展控股有限公司002CORPORATE INFORMATION公司資料DIRECTORSExecutive DirectorsMr. Ieong Un (Chairman and Chief Executive Officer)Mr. Ip Chin WingMr. Ip Ka LunMr. Stephen Graham PrinceIndependent Non-executive DirectorsMr. Chan Wing Yau GeorgeMr. Simon LukMr. Tong Hing WahAUDIT COMMITTEEMr. Tong Hing Wah (Chairman)Mr. Chan Wing Yau GeorgeMr. Simon LukNOMINATION COMMITTEEMr. Simon Luk (Chairman)Mr. Chan Wing Yau GeorgeMr. Tong Hing WahMr. Ip Ka LunREMUNERATION COMMITTEEMr. Chan Wing Yau George (Chairman)Mr. Simon LukMr. Tong Hing WahMr. Ip Ka LunCOMPANY SECRETARYMr. Shum Hoi LuenAUTHORISED REPRESENTATIVESMr. Ip Chin WingMr. Shum Hoi LuenAUDITORRSM Hong KongCertified Public AccountantsREGISTERED OFFICESecond Floor, Century YardCricket Square, P.O. Box 902Grand CaymanK Y1-110 3Cayman Islands董事執行董事楊淵先生（主席兼行政總裁）葉展榮先生葉嘉倫先生Stephen Graham Prince先生獨立非執行董事陳永祐先生陸東全先生湯慶華先生審核委員會湯慶華先生（主席）陳永祐先生陸東全先生提名委員會陸東全先生（主席）陳永祐先生湯慶華先生葉嘉倫先生薪酬委員會陳永祐先生（主席）陸東全先生湯慶華先生葉嘉倫先生公司秘書沈凱聯先生法定代表葉展榮先生沈凱聯先生核數師羅申美會計師事務所執業會計師註冊辦事處Second Floor, Century YardCricket Square, P.O. Box 902Grand CaymanK Y1-110 3Cayman Islands Interim Report 2021 | 二零二一年中期報告003CORPORATE INFORMATION公司資料香港主要營業地點香港干諾道中133號誠信大廈22樓2201–2202室集團總部澳門新口岸北京街202A–246號澳門金融中心16樓A–D室法律顧問李智聰律師事務所主要股份過戶登記處Tricor Services (Cayman Islands) LimitedSecond Floor, Century YardCricket Square, P.O. Box 902Grand CaymanK Y1-110 3Cayman Islands香港股份過戶登記分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樓主要往來銀行大豐銀行有限公司，澳門東亞銀行有限公司，澳門香港上海滙豐銀行有限公司，澳門花旗銀行，香港星 展 銀 行（ 香 港 ）有 限 公 司中 國 銀 行（ 香 港 ）有 限 公 司股份代號0640公司網站www.infinitydevelopment.com.hkPRINCIPAL PLACE OF BUSINESS IN HONG KONGUnits 2201–2202, 22/FAlliance Building133 Connaught Road CentralHong KongHEAD OFFICE OF THE GROUPRua de Pequim No. 202A–246Macau Finance Centre16 Andar A–D, MacauLEGAL ADVISERMichael Li & Co.PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICETricor Services (Cayman Islands) LimitedSecond Floor, Century YardCricket Square, P.O. Box 902Grand CaymanK Y1-110 3Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Investor Services LimitedLevel 54Hopewell Centre183 Queen’s Road EastHong KongPRINCIPAL BANKERSBanco Tai Fung, S.A.R.L., MacauThe Bank of East Asia, Ltd, MacauThe Hongkong and Shanghai Banking Corporation Limited, MacauCitibank, N.A., Hong KongDBS Bank (Hong Kong) LimitedBank of China (Hong Kong) LimitedSTOCK CODE0640CORPORATE WEBSITEwww.infinitydevelopment.com.hk Infinity Development Holdings Company Limited | 星謙發展控股有限公司004MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析FINANCIAL REVIEWRevenueThe revenue of Infinity Development Holdings Company Limited (the “Company”) and its subsidiaries (collectively the “Group”) for the six months ended 31 March 2021 and 2020 was approximately HK$324,972,000 and approximately HK$306,832,000 respectively, and remained fairly stable.Gross profitThe gross profit of the Group for the six months ended 31 March 2021 and 2020 was approximately HK$111,618,000 and approximately HK$105,124,000 respectively, and remained fairly stable.Changes in fair value of investment propertiesThere were no changes in fair value of investment properties of the Group for the six months ended 31 March 2021 based on the valuation as at 31 March 2021 assessed by an independent valuer.The changes in fair value of investment properties of the Group for the six months ended 31 March 2020 were mainly attributable to the investment properties located in Macao Special Administrative Region (“Macau”) of the People’s Republic of China (the “PRC”), which were based on the valuation as at 31 March 2020 assessed by an independent valuer.Selling and distribution costsThe selling and distribution costs of the Group for the six months ended 31 March 2021 and 2020 was approximately HK$22,323,00