Content 目錄怡邦行控股有限公司2021 / 2022中期報告1Corporate InformationManagement Discussion and AnalysisOther InformationInterim Condensed Consolidated Statement of Comprehensive IncomeInterim Condensed Consolidated Statement of Financial PositionInterim Condensed Consolidated Statement of Changes In EquityInterim Condensed Consolidated Statement of Cash FlowsNotes to the Interim Condensed Consolidated Financial Information25132122242526公司資料 管理層討論與分析其他資料中期簡明綜合全面收益表中期簡明綜合財務狀況表中期簡明綜合權益變動表中期簡明綜合現金流量表中期簡明綜合財務資料附註 Corporate Information 公司資料2E. Bon Holdings Limited Interim Report 2021 / 2022REGISTERED OFFICE註冊辦事處Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS總辦事處及主要營業地點16th–18th FloorsFirst Commercial Building33 Leighton RoadCauseway BayHong Kong香港銅鑼灣禮頓道33號第一商業大廈16–18樓AUDIT COMMITTEE審核委員會Mr. Wan Sze Chung (Chairman)Dr. Luk Wang KwongMr. Wong Wah, Dominic溫思聰先生（主席）陸宏廣博士黃華先生REMUNERATION COMMITTEE薪酬委員會Mr. Wong Wah, Dominic (Chairman)Mr. Lau Shiu SunMr. Wan Sze Chung黃華先生（主席）劉紹新先生溫思聰先生NOMINATION COMMITTEE提名委員會Mr. Wong Wah, Dominic (Chairman)Mr. Tse Sun Fat, HenryMr. Wan Sze Chung黃華先生（主席）謝新法先生溫思聰先生COMPANY SECRETARY公司秘書Mr. Yu Chi Wah, CPA俞志燁先生, CPAAUDITOR核數師PricewaterhouseCoopers22nd Floor Prince’s BuildingCentralHong Kong羅兵咸永道會計師事務所香港中環太子大廈22樓AUTHORISED REPRESENTATIVES授權代表Mr. Tse Hon Kit, KevinMr. Yu Chi Wah, CPA謝漢傑先生俞志燁先生, CPACAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE開曼群島股份過戶登記總處Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand CaymanKY1-1100, Cayman Islands Corporate Information 公司資料3怡邦行控股有限公司2021 / 2022中期報告HONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICE香港股份過戶登記分處Tricor Abacus LimitedLevel 54, Hopewell Centre183 Queen’s Road EastHong Kong卓佳雅柏勤有限公司香港皇后大道東183號合和中心54樓LEGAL ADVISERS ON HONG KONG LAW香港法律之法律顧問Pang, Wan & Choi, SolicitorsRoom 1405, 14/F, China Insurance Group Building141 Des Voeux Road CentralHong Kong彭溫蔡律師行香港德輔道中141號中保集團大廈14樓1405室PRINCIPAL BANKERS主要往來銀行– Fubon Bank (Hong Kong) Limited 富邦銀行（香港）有限公司– The Hongkong and Shanghai Banking Corporation Limited 香港上海滙豐銀行有限公司– Nanyang Commercial Bank Limited 南洋商業銀行有限公司 E. Bon Holdings Limited Interim Report 2021 / 2022 Management Discussion and Analysis 管理層討論與分析5怡邦行控股有限公司2021 / 2022中期報告REVIEW OF OPERATIONSBUSINESS REVIEWThe principal activity of the Company is investment holding. Its subsidiaries are principally engaged in the importing, wholesale, retail and installation of architectural builders’ hardware, bathroom, kitchen collections and furniture in Hong Kong and the People’s Republic of China (the “PRC”).With the gradual rollout of mass Coronavirus disease (COVID-19) vaccination programmes worldwide, certain economies started easing restrictive measures as long as the medical facilities could cope with the number of sick COVID-19 patients. However, the experience in the past six months that it is not so straightforward. These countries have to tighten the containment measures at borders and lift them from time to time in response to the ever-changing situations of the pandemic. Thus, dealing with the virus is a complex and dynamic challenge to public health policy across economies.Hong Kong has adopted the “zero-case” strategy. It has imposed strict quarantine requirements for inbound travelling. It has created a great challenge for local businesses and communities to respond to (and adjust) the pandemic.According to the Government’s latest statistics on private housing supply in the primary market, the number of private housing units completed will be at close to 20,000 units per year in 2021–2025. Small-sized flats with saleable areas smaller than 430 square feet would account for some 40% of completed private residential units in 2021 and 2022. Our sales performance were relatively stable during the period and recorded a moderate increase. The solid housing demand gave support to the residential property market.We could not control the negative impacts from the adverse business environment, but we have managed to deal with it accordingly. Our flexibility will continue to facilitate the optimal operation in the ever-changing business conditions. We shall continue to closely observe market trends, capitalise on our strengths, and adjust our strategies accordingly.營運回顧業務回顧本公司之主要業務為投資控股。其附屬公司主要於香港及中華人民共和國（「中國」）從事進口、批發、零售及安裝建築五金、衛浴、廚房設備及傢俬。隨著世界各地陸續推出大規模2019冠狀病毒病（2019冠狀病毒病）疫苗接種計劃，若干經濟體在醫療設施能夠應付2019冠狀病毒病患者人數的情況下開始放寬防疫規限措施。然而，過去六個月的經驗顯示，事情並非如此順利。該等國家在面對不斷變化的疫情發展須不時收緊及解除邊境限制措施。因此，應付該病毒對各經濟體公共健康政策而言是一項複雜及不斷變化的挑戰。香港已採取「清零」策略。入境旅遊實施嚴格的隔離要求 。商界及社區為應對（及調整）疫情面臨巨大挑戰。根據政府最新有關私人住宅一手市場供應統計數字，於二零二一年至二零二五年，新落成的私人住宅單位數量每年將接近20,000個。實用面積小於430平方呎的小型單位預計將佔二零二一年及二零二二年落成的私人住宅單位約40%。在本期間，我們銷售業績相對穩定且錄得溫和增長。穩定的用家需求為樓市帶來支持。我們無法控制惡