京基智慧文化二零二二年中期报告

(Stock Code 股份代號：550)(Incorporated in the Cayman Islands and continued in Bermuda with limited liability )(於開曼群島註冊成立並於百慕達繼續經營之有限公司)Kingkey Intelligence Culture Holdings Limited京基智慧文化控股有限公司中期報告2022InterimReportKingkey Int elligence Culture Holdings Limited京基智慧文化控股有限公司www.kkic.com.hk 二零二二年中期報告 京基智慧文化控股有限公司1Contents目錄Management Discussion and Analysis管理層討論與分析2Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表10Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表12Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表14Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表16Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註18Other Disclosures其他披露40Corporate Information公司資料46 Management Discussion and Analysis管理層討論與分析2Kingkey Intelligence Culture Holdings Limited Interim Report 2022BUSINESS REVIEWRecruit MagazineAs stated in our 2021 annual report, the outbreak of the fifth wave of COVID-19 Omicron variant in the first quarter of 2022 was terrifying and unprecedented that the daily confirmed cases went up to a record high of over 50,000, putting most of the commercial activities to hold. Many people were forced to work from home. The streets and shopping malls were empty and the Hong Kong economy was contracting sharply as evidenced by the acute increase in unemployment rate from 3.8% in the period from October to December 2021 to a whopping 5.4% for the period from February to April 2022. Even the underemployment rate soared to 3.8% from 1.7%. The situation again sent our recruitment advertising business to a difficult position. With the previous experience in 2020, we managed to react faster and more effective to cushion the shock. Moreover, the industries that were hit hard were retail and catering which are not those our major customers come from. As a result, for the six months ended 30 June 2022, the revenue contributed from this business segment was approximately HK$13.8 million, representing an increase of approximately HK$1.4 million, or 11% from the same period of last year.Medical and Health ServicesAlthough the pandemic has cast a negative impact to our Recruit magazine business, it benefited our medical and health service business. For the six months ended 30 June 2022, the revenue from this business surged to approximately HK$12.5 million, or 291% compared with last year’s approximately HK$3.2 million of the same period due to the significant increase in demand of our COVID-19 test kits and related medical advisory services.PROSPECTThe fifth wave of the Omicron outbreak could have been avoided or at least less disastrous should the relevant authorities been more vigilant and the Hong Kong economy would probably have been saved from such a heavy brunt of havoc.業務回顧Recruit雜誌誠如我們的二零二一年年報所述，於二零二二年第一季度，第五波2019冠狀病毒病的變種病毒Omicron爆發，每日新增確診病例超過50,000例，創下歷史新高，情況前所未有，十分嚴峻，導致大部分商業活動暫停，大部分居民被迫居家辦公。街道及商場空無一人，香港失業率從二零二一年十月至十二月的3.8%急劇上升至二零二二年二月至四月的5.4%，表明經濟正在急劇萎縮，而就業不足率則由1.7%飆升至3.8%。有關情況再次使我們的招聘廣告業務陷入困境。憑藉二零二零年的過往經驗，我們成功作出更迅速、更有效的應對措施緩衝沖擊。此外，我們的主要客戶並非來自受影響較大的零售業及餐飲業。因此，截至二零二二年六月三十日止六個月，由該業務分部貢獻的收益約為13,800,000港元，較去年同期增加約1,400,000港元或11%。醫療及保健服務儘管疫情對我們的Recruit雜誌業務造成負面影響，但我們的醫療及保健服務業務卻從中獲益。截至二零二二年六月三十日止六個月，由於對2019冠狀病毒病檢測套裝以及相關醫療諮詢服務的需求大幅增加，來自該業務的收益激增至約12,500,000港元，較去年同期的約3,200,000港元增加291%。前景倘有關當局提高警惕，第五波Omicron疫情本可以避免，或不至於如此嚴重，香港經濟很可能已從如此重大的衝擊中倖免於難。 二零二二年中期報告 京基智慧文化控股有限公司3Management Discussion and Analysis管理層討論與分析在本年度第二季度，疫情已漸趨緩和，社會亦逐漸復甦。除中國大陸外，大多數發達經濟體已重回正軌。樂觀的是，當前2019冠狀病毒病疫情最艱難的時期已經過去。我們預計，本年度下半年對我們醫療及保健服務的需求將會減少，但隨著經濟復甦，勞動力市場將恢復活力，推動我們的雜誌廣告業務重新增長。此外，我們因中國大陸的封鎖而被延遲開展的電子商務服務業務最終已於五月開展，我們期望該新業務能成為本集團另一個新的收入來源，並有望使本集團獲利。我們亦將繼續尋找投資機會，並利用現有資源將其轉化為溢利。財務回顧於截至二零二二年六月三十日止六個月，本集團錄得收益約為29,000,000港元（二零二一年：15,600,000港元），增加約13,400,000港元或86%。增長主要由於第一季度第五波2019冠狀病毒病疫情導致醫療及保健服務分部所得收益激增。銷售及分銷成本由二零二一年上半年約4,400,000港元減少至二零二二年上半年約4,200,000港元。截至二零二二年六月三十日止六個月，本集團錄得約12,300,000港元（二零二一年：12,400,000港元）之行政開支，與去年同期相若。In the second quarter of the year, the pandemic is seen to be easing and the society is resuming. Apart from the mainland China, most of the advanced economic entities have already been back to normal. It is, at this point of time, optimistic that the toughest time of the COVID-19 epidemic is over. We expect that the demand for our medical and health services will be lessened in the second half of this year but, following the economic recovery, the labour market will be revitalised, driving our magazine advertising business up again. Moreover, our e-commerce service business, which was delayed due to the lockdown in the mainland China, has finally commenced in May, we hope this new business could be another new source o