中期報告Interim Report2021-22 1四洲集團有限公司二零二一至二零二二年中期報告The board of directors (the “Board”) of Four Seas Mercantile Holdings Limited (the “Company”) presents the unaudited condensed consolidated statement of financial position as at 30 September 2021 of the Company and its subsidiaries (the “Group”) and the unaudited condensed consolidated statement of profit or loss, unaudited condensed consolidated statement of comprehensive income, unaudited condensed consolidated statement of changes in equity and unaudited condensed consolidated statement of cash flows for the six months ended 30 September 2021 as follows:CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSSSix months ended30 September截至九月三十日止六個月20212020二零二一年二零二零年UnauditedUnaudited未經審核未經審核NotesHK$’000HK$’000附註港幣千元港幣千元 REVENUE收入32,353,8392,185,079Cost of sales銷售成本(1,866,674)(1,695,351) Gross profit毛利487,165489,728Other income and gains/(losses), net其他收入及收益╱（虧損），淨額317,7839,869Selling and distribution expenses銷售及分銷費用(254,655)(262,255)Administrative expenses行政開支(193,478)(181,788)Other operating expenses其他營運開支(7,824)(4,720)Finance costs融資成本4(12,426)(14,519)Share of profits and losses of associates應佔聯營公司溢利及虧損(547)6,568 PROFIT BEFORE TAX除稅前溢利2 & 536,01842,883Income tax expense所得稅開支6(12,583)(11,703) PROFIT FOR THE PERIOD期內溢利23,43531,180 Attributable to:歸屬於：Equity holders of the Company本公司權益所有者15,37630,016Non-controlling interests非控股權益8,0591,164 23,43531,180 EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE COMPANY本公司普通權益所有者 應佔每股盈利– Basic and diluted－基本及攤薄8HK4.0 cents港仙HK7.8 cents港仙 四洲集團有限公司（「本公司」）董事會（「董事會」）謹提呈本公司及其附屬公司（「本集團」）於二零二一年九月三十日之未經審核簡明綜合財務狀況表及截至二零二一年九月三十日止六個月之未經審核簡明綜合損益表、未經審核簡明綜合全面收益表、未經審核簡明綜合權益變動表及未經審核簡明綜合現金流量表如下：簡明綜合損益表 2FOUR SEAS MERCANTILE HOLDINGS LIMITEDINTERIM REPORT 2021-22CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOMESix months ended30 September截至九月三十日止六個月20212020二零二一年二零二零年UnauditedUnaudited未經審核未經審核HK$’000HK$’000港幣千元港幣千元 PROFIT FOR THE PERIOD期內溢利23,43531,180 OTHER COMPREHENSIVE INCOME/(LOSS)其他全面收益╱（虧損）Other comprehensive income that may be reclassified to profit or loss in subsequent periods:將於往後期間可能重新分類至損益 之其他全面收益：Exchange differences on translation of foreign operations換算海外業務的匯兌差額14,24431,422Share of other comprehensive income of associates應佔聯營公司其他全面收益5531,728 Net other comprehensive income that may be reclassified to profit or loss in subsequent periods將於往後期間可能重新分類至損益 之其他全面收益淨額14,79733,150Other comprehensive income/(loss) that will not be reclassified to profit or loss in subsequent periods:將不會於往後期間重新分類至損益 之其他全面收益╱（虧損）：Financial assets at fair value through other comprehensive income:按公平值透過其他全面收益入賬的 金融資產:– Changes in fair value－公平值變動(796)3,166– Income tax effect－所得稅影響273(950)Defined benefit obligations:界定福利承擔:– Gains on remeasurement－重新計量之收益3811,240– Income tax effect－所得稅影響(129)(372) Net other comprehensive income/(loss) that will not be reclassified to profit or loss in subsequent periods將不會於往後期間重新分類至損益 之其他全面收益╱（虧損）淨額(271)3,084OTHER COMPREHENSIVE INCOME FOR THE PERIOD, NET OF TAX期內其他全面收益， 除稅後14,52636,234 TOTAL COMPREHENSIVE INCOME FOR THE PERIOD期內總全面收益37,96167,414 Attributable to:歸屬於：Equity holders of the Company本公司權益所有者29,36264,705Non-controlling interests非控股權益8,5992,709 37,96167,414 簡明綜合全面收益表 3四洲集團有限公司二零二一至二零二二年中期報告簡明綜合財務狀況表CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION30 September31 March20212021二零二一年二零二一年九月三十日三月三十一日UnauditedAudited未經審核經審核NotesHK$’000HK$’000附註港幣千元港幣千元 NON-CURRENT ASSETS非流動資產Property, plant and equipment物業、廠房及設備9972,2281,026,594Investment properties投資物業42,78942,469Goodwill商譽125,706125,396Other intangible assets其他無形資產71,38074,285Investments in associates於聯營公司之投資171,878172,463Financial assets at fair value through profit or loss按公平值透過損益入賬的 金融資產31,62131,635Financial assets at fair value through other comprehensive income按公平值透過其他全面 收益入賬的金融資產19,53420,009Prepayments, deposits and other receivables預付款項、訂金及 其他應收款項27,52431,111Deferred tax assets遞延稅項資產19,53420,841 Total non-current assets非流動資產總值1,482,1941,544,803 CURRENT ASSETS流動資產Inventories存貨436,853417,842Trade receivables應收貿易賬款10781,435781,444Prepayments, deposits and other receivables預付款項、訂金及 其他應收款項166,725199,138Tax recoverable可收回稅項301371Financial assets at fair value through profit or loss按公平值透過損益入賬的 金融資產43,18839,186Derivative financial assets衍生金融資產413828Cash and cash equivalents現金及現金等值項目638,708577,227 2,067,6232,016,036Assets held for sale持作出售資產1441,590– Total current assets流動資產總值2,109,2132,016,036 4FOUR SEAS MERCANTILE HOLDINGS LIMITEDINTERIM REPORT 2021-22簡明綜合財務狀況表（續）CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)30 September31 March20212021二零二一年二零二一年九月三十日三月三十一日UnauditedAudited未經審核經審核NoteHK$’000HK$’000附註港幣千元港幣千元 CURRENT LIABILITIES流動負債Trade payables, other payables and accruals應付貿易賬款、其他應付款項及應計負債11575,273599,803Interest-bearing bank borrowings須繳付利息之銀行貸款1,069,917963,052Lease liabilities租賃負債121,618123,651Tax payable應付稅項28,47421,907 Total curre