东方表行集团2021中期业绩报告

2021中期報告Interim Report 二零二一年中期業績報告 東方表行集團有限公司1CORPORATE INFORMATIONBOARD OF DIRECTORSMr. Yeung Him Kit, Dennis (Chairman and Managing Director)Madam Yeung Man Yee, Shirley (Executive Director)Mr. Lam Hing Lun, Alain (Finance Director)Dr. Sun Ping Hsu, Samson* (Independent Non-executive Director)Dr. Li Sau Hung, Eddy (Independent Non-executive Director)Mr. Choi Man Chau, Michael (Independent Non-executive Director)COMPANY SECRETARYMr. Lam Hing Lun, AlainPRINCIPAL BANKERSHang Seng Bank LimitedBank of China (Hong Kong) LimitedStandard Chartered Bank (Hong Kong) LimitedThe Hong Kong & Shanghai Banking Corporation LimitedAUDITORDeloitte Touche TohmatsuCertified Public Accountants and Registered Public Interest Entity AuditorsHONG KONG BRANCH SHARE REGISTRARSTricor Secretaries LimitedLevel 54Hopewell centre183 Queen’s Road EastHong KongHONG KONG LEGAL ADVISERJennifer Cheung & CoBERMUDA LEGAL ADVISERConyers, Dill & PearmanREGISTERED OFFICEClarendon HouseChurch StreetHamilton HM 11BermudaPRINCIPAL PLACE OF BUSINESS19th FloorWing On Centre111 Connaught Road CentralHong Kong* Dr. Sun Ping Hsu, Samson passed away on 28 November 2021.公司資料董事會楊衍傑先生 （主席兼董事總經理）楊敏儀女士 （執行董事）林慶麟先生 （財務董事）孫秉樞博士* （獨立非執行董事）李秀恒博士 （獨立非執行董事）蔡文洲先生 （獨立非執行董事）公司秘書林慶麟先生主要往來銀行恒生銀行有限公司中國銀行（香港）有限公司渣打銀行（香港）有限公司香港上海滙豐銀行 有限公司核數師德勤‧關黃陳方會計師行註冊公眾利益實體核數師股份過戶 登記處 香港分處卓佳秘書商務有限公司香港皇后大道東183號合和中心54樓香港法律 顧問張美霞律師行百慕達法律 顧問Conyers, Dill & Pearman註冊辦事處Clarendon HouseChurch StreetHamilton HM 11Bermuda主要營業地點香港干諾道中111號永安中心十九樓* 孫秉樞博士於二零二一年十一月二十八日辭世。 Oriental Watch Holdings Limited Interim Report 20212CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOMEFor the six months ended 30 September 2021(Unaudited)（未審核）Six months ended截至九月三十日止六個月30 September30 September20212020二零二一年二零二零年九月三十日九月三十日NotesHK$’000HK$’000附註千港元千港元Revenue收益31,859,4571,359,410Cost of goods sold銷貨成本(1,281,980)(991,391) Gross profit毛利577,477368,019Other income其他收入4A10,07420,650Other gains and losses其他收益及虧損4B(4,183)(21,470)Distribution and selling expenses分銷及銷售開支— Expenses related to leases— 租賃之相關開支(76,031)(63,823)— Other distribution and selling expenses— 其他分銷及銷售開支(172,705)(133,905)Administrative expenses行政開支(89,311)(66,433)Finance costs融資成本(5,148)(5,372)Share of results of associates應佔聯營公司之業績7,2455,113Share of result of a joint venture應佔一間合營公司之業績345(149) Profit before taxation除稅前溢利5247,763102,630Income tax expense所得稅開支6(80,646)(45,022) Profit for the period期內溢利167,11757,608 Other comprehensive income (expense)其他全面收益（開支）Item that will not be reclassified to profit or loss:將不會重新分類至損益之 項目：Change in fair value of equity instruments at fair value through other comprehensive income (“FVTOCI”)按公平值計入其他全面 收益（「按公平值計入 其他全面收益」）之 股本工具之公平值變動1,611473Items that may be reclassified subsequently to profit or loss:其後可能重新分類至損益之項目：Exchange difference arising on translation of foreign operations換算海外業務所產生之 匯兌差額18,00425,497Change in fair value of debt instruments at FVTOCI按公平值計入其他全面 收益之債務工具之 公平值變動(81)563Release on redemption of debt instruments at FVTOCI贖回按公平值計入其他 全面收益之債務工具時撥回17(39) 簡明綜合損益及其他全面收益表截至二零二一年九月三十日止六個月 二零二一年中期業績報告 東方表行集團有限公司3(Unaudited)（未審核）Six months ended截至九月三十日止六個月30 September30 September20212020二零二一年二零二零年九月三十日九月三十日NotesHK$’000HK$’000附註千港元千港元Other comprehensive income for the period期內其他全面收益19,55126,494 Total comprehensive income for the period期內全面收益總額186,66884,102 Profit (loss) for the period attributable to:應佔期內溢利（虧損）：Owners of the Company本公司擁有人166,61558,096Non-controlling interests非控股權益502(488) 167,11757,608 Total comprehensive income (expense) for the period attributable to:應佔期內全面收益（開支） 總額：Owners of the Company本公司擁有人186,12584,586Non-controlling interests非控股權益543(484) 186,66884,102 Earnings per share每股盈利8— Basic and diluted— 基本及攤薄34.19 HK cents港仙10.19 HK cents港仙 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME (Continued)For the six months ended 30 September 2021簡明綜合損益及其他全面收益表（續）截至二零二一年九月三十日止六個月 Oriental Watch Holdings Limited Interim Report 20214簡明綜合財務狀況表於二零二一年九月三十日CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITIONAt 30 September 2021(Unaudited)(Audited)（未審核）（經審核）30 September31 March20212021二零二一年二零二一年九月三十日三月三十一日NotesHK$’000HK$’000附註千港元千港元Non-current assets非流動資產Property, plant and equipment物業、機器及設備9232,257208,112Right-of-use assets使用權資產9360,394334,082Deposits for acquisition of property, plant and equipment收購物業、機器及 設備之按金16,3229,261Interests in associates佔聯營公司之權益74,61466,362Interest in a joint venture佔一間合營公司之權益26,60126,256Equity instruments at FVTOCI按公平值計入其他全面收益之股本工具6,1364,525Debt instruments at FVTOCI按公平值計入其他全面 收益之債務工具1,6048,645Loan receivables應收貸款1128,47141,957Deferred tax assets遞延稅項資產3,1384,015Property rental deposits物業租金按金30,74025,539 780,277728,754 Current assets流動資產Inventories存貨10511,893622,768Loan receivables應收貸款1161,72017,095Trade and other receivables貿易及其他應收賬款12226,018286,023Equity investments at fair value through profit or loss (“FVTPL”)按公平值計入損益（「按公平值計入損益」）之股本投資4,4136,036Debt instruments at FVTOCI按公平值計入其他全面收益之債務工具5,661–Taxation recov