卡宾中期报告2022

CABBEEN IS ONE OF THE LEADING CHINESE DESIGNER BRANDS.The Group designs and sells apparels for men and women mainly under three brands, namely, Cabbeen, Cabbeen Urban and 2AM. Its retail network covers 31 provinces, autonomous regions and municipalities and several online platforms in the People’s Republic of China.卡賓是中國領先的設計師品牌之一。本集團設計及銷售男士及女士服裝，旗下主要品牌有卡賓、卡賓都市及淩晨兩點，其零售網絡分佈中華人民共和國 31 個省份、自治區及直轄市以及若干線上平台。ABOUT CABBEEN關於卡賓 CONTENTS目錄2Corporate Information 公司資料10Management Discussion and Analysis 管理層討論及分析28Consolidated Statement of Profit or Loss and Other Comprehensive Income 綜合損益及其他全面收益表31Consolidated Statement of Changes in Equity 綜合權益變動表33Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註5Financial Highlights 財務摘要26Review Report of Interim Financial Report 中期財務報告審閱報告29Consolidated Statement of Financial Position綜合財務狀況表32Condensed Consolidated Cash Flow Statement 簡明綜合現金流量表58Corporate Governance and Other Information 企業管治及其他資料 Corporate Information公司資料Interim Report 2022Cabbeen Fashion Limited02BOARD OF DIRECTORSExecutive DirectorsMr. Ziming Yang (Chairman)Mr. Siu Keung NgMr. Rongqin KeIndependent Non-Executive DirectorsMr. Yung Kwok TsuiMr. Honghui ChenMr. Ming Shu LeungAUDIT COMMITTEEMr. Yung Kwok Tsui (Chairman)Mr. Honghui ChenMr. Ming Shu LeungREMUNERATION COMMITTEEMr. Yung Kwok Tsui (Chairman)Mr. Ming Shu LeungMr. Siu Keung NgNOMINATION COMMITTEEMr. Ziming Yang (Chairman)Mr. Honghui ChenMr. Ming Shu LeungCORPORATE GOVERNANCE COMMITTEEMr. Siu Keung Ng (Chairman)Mr. Yung Kwok TsuiMr. Ming Shu LeungAUTHORISED REPRESENTATIVESMr. Siu Keung NgMs. Lai Wah Wong, FCPACOMPANY SECRETARYMs. Wong Lai Wah, FCPA董事會執行董事楊紫明先生（主席）吳少強先生柯榕欽先生獨立非執行董事徐容國先生陳宏輝先生梁銘樞先生審核委員會徐容國先生（主席）陳宏輝先生梁銘樞先生薪酬委員會徐容國先生（主席）梁銘樞先生吳少強先生提名委員會楊紫明先生（主席）陳宏輝先生梁銘樞先生企業管治委員會 吳少強先生（主席）徐容國先生梁銘樞先生授權代表吳少強先生黃麗華女士，FCPA公司秘書黃麗華女士，FCPA 03二零二二年中期報告卡賓服飾有限公司REGISTERED OFFICECricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsHEADQUARTERS9th Floor, Block CNo. 8 Kai Tai Da RoadHuang Pu District, Guangzhou CityGuangzhou 510700PRCPRINCIPAL PLACE OF BUSINESS IN HONG KONGUnit A&B, 26/F, Billion Plaza II10 Cheung Yue Street,Cheung Sha Wan,KowloonHong KongCAYMAN ISLANDS SHARE REGISTRAR AND TRANSFER OFFICESuntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1110Cayman Islands註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands總部中國廣州市黃埔區開泰大道8號C棟9樓郵編510700香港主要營業地點 香港九龍長沙灣長裕街10號億京廣場二期26樓A及B室開曼群島股份過戶登記處 Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1110Cayman Islands Corporate Information (continued)公司資料（續）Interim Report 2022Cabbeen Fashion Limited04HONG KONG BRANCH SHARE REGISTRARComputershare Hong Kong Investor Services LimitedShops 1712-171617/F, Hopewell Centre183 Queen’s Road EastWanchaiHong KongAUDITORKPMG, Certified Public AccountantsPublic Interest Entity Auditor registered in accordance with the Financial Reporting Council OrdinanceLEGAL ADVISOR AS TO HONG KONG LAWMorgan, Lewis & BockiusPRINCIPAL BANKERSBank of ChinaChina Construction BankChina Minsheng Banking Corp. Ltd.Industrial Bank Co., Ltd.WEBSITEwww.ir.cabbeen.com香港股份過戶登記分處 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖核數師畢馬威會計師事務所，執業會計師於《財務匯報局條例》下的註冊公眾利益實體 核數師香港法律顧問摩根路易斯律師事務所主要往來銀行中國銀行中國建設銀行中國民生銀行股份有限公司興業銀行股份有限公司網站www.ir.cabbeen.com Financial Highlights財務摘要05二零二二年中期報告卡賓服飾有限公司 Six months ended 30 June 截至六月三十日止六個月 2022 2021 二零二二年 二零二一年 變動 RMB’000 RMB’000 Changes 人民幣千元 人民幣千元Financial highlights 財務摘要Revenue 收益 598,412 659,810 -9.3%Gross profit 毛利 270,301 350,069 -22.8%Profit from operation 經營溢利 45,598 171,320 -73.4%Profit for the period 期內溢利 20,465 117,985 -82.7%Earnings per share (RMB cents) 每股盈利（人民幣分）— Basic – 基本 2.04 17.65 -88.4%— Diluted – 攤薄 2.04 17.63 -88.4%Interim dividend (HK cents) 中期股息（港仙） 1.0 8.5 -88.2%Profitability ratios 盈利比率Gross profit margin 毛利率 45.2% 53.1% -7.9 pptOperating margin 經營利潤率 7.6% 26.0% -18.4 pptNet profit margin 純利率 3.4% 17.9% -14.5 pptReturn on total assets(1) 資產總值回報率(1) 1.8% 10.5% -8.7 pptReturn on equity(2) 權益回報率(2) 2.9% 16.6% -13.7 pptLiquidity ratios 流動資金比率Current ratio 流動比率 2.04 2.92Average inventory turnover 平均存貨周轉天數(3) days(3) 257 218Average trade and bills 平均貿易應收款項及 receivables turnover days(4) 應收票據周轉天數(4) 166 136Average trade and bills 平均貿易應付款項及 payables turnover days(5) 應付票據周轉天數(5) 229 244Capital ratio 資金比率Interest coverage ratio(6) 盈利對利息倍數(6) 5.0 20.3Net debt to equity ratio(7) 淨債權比率(7) 2.4% Net cash 淨現金Gearing ratio(8) 資產負債比率(8) 25.4% 19.2% Financial Highlights (continued)財務摘要（續）Interim Report 2022Cabbeen Fashion Limited06Notes:(1) Return on total assets equals net profit for the period divided by the closing balance of total assets and is calculated on an annualized basis.(2) Return on equity equals net pro