捷荣国际控股二零二二年中期报告

* INTERIM REPORT 2022Stock Code 股份代號：2119Tsit Wing International Holdings Limited捷榮國際控股有限公司(Incorporated under the laws of Bermuda with limited liability)（根據百慕達法例註冊成立的有限公司）*Stock Code 股份代號：2119Tsit Wing International Holdings Limited捷榮國際控股有限公司(Incorporated under the laws of Bermuda with limited liability)（根據百慕達法例註冊成立的有限公司）* 目錄CONTENTS2Corporate Information公司資料5Management Discussion and Analysis管理層討論及分析16Independent Review Report獨立審閱報告19Condensed Consolidated Statement of Profit or Loss簡明綜合損益表20Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表21Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表23Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表25Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表28Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註67Other Information其他資料 2Tsit Wing International Holdings Limited Interim Report 2022公司資料Corporate InformationBOARD OF DIRECTORSExecutive DirectorsMr. Wong Tat Tong (Chairman)Ms. Fan Yee ManMr. Kam Chun Pong BernardIndependent Non-Executive DirectorsMr. Tang Kwai ChangMr. Wong Man FaiMr. Lok Kung Chin HardyBOARD COMMITTEESAudit CommitteeMr. Tang Kwai Chang (Chairman)Mr. Wong Man FaiMr. Lok Kung Chin HardyNomination CommitteeMr. Wong Tat Tong (Chairman)Mr. Wong Man FaiMr. Lok Kung Chin HardyRemuneration CommitteeMr. Wong Man Fai (Chairman)Mr. Wong Tat TongMr. Tang Kwai Chang董事會執行董事黃達堂先生（主席）樊綺敏小姐金振邦先生獨立非執行董事鄧貴彰先生王文輝先生陸恭正先生董事會委員會審核委員會鄧貴彰先生（主席）王文輝先生陸恭正先生提名委員會黃達堂先生（主席）王文輝先生陸恭正先生薪酬委員會王文輝先生（主席）黃達堂先生鄧貴彰先生 3捷榮國際控股有限公司 二零二二年中期報告公司資料（續）Corporate Information (continued)公司秘書樊綺敏小姐（香港會計師公會）授權代表樊綺敏小姐金振邦先生註冊公眾利益實體核數師 安永會計師事務所主要往來銀行中國銀行（香港）有限公司恒生銀行有限公司百慕達註冊辦事處Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda香港總辦事處及主要營業地點 香港新界葵涌葵德街15–33號葵德工業中心第1座11樓F-J室COMPANY SECRETARYMs. Fan Yee Man (HKICPA)AUTHORISED REPRESENTATIVESMs. Fan Yee ManMr. Kam Chun Pong BernardREGISTERED PUBLIC INTEREST ENTITY AUDITORErnst & YoungPRINCIPAL BANKSBank of China (Hong Kong) LimitedHang Seng Bank LimitedREGISTERED OFFICE IN BERMUDAVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10BermudaHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGFlats F-J, 11th Floor, Block 1Kwai Tak Industrial Centre15–33 Kwai Tak StreetKwai ChungNew TerritoriesHong Kong 4Tsit Wing International Holdings Limited Interim Report 2022公司資料（續）Corporate Information (continued)百慕達證券登記總處 Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda香港證券登記處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓公司網址www.twcoffee.com股份代號2119PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE IN BERMUDAOcorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10BermudaHONG KONG SHARE REGISTRARTricor Investor Services Limited17th Floor, Far East Finance Centre16 Harcourt RoadHong KongCOMPANY’S WEBSITEwww.twcoffee.comSTOCK CODE2119 5捷榮國際控股有限公司 二零二二年中期報告管理層討論及分析Management Discussion and AnalysisBUSINESS REVIEWTsit Wing International Holdings Limited (the “Company”), together with its subsidiaries (collectively, the “Group”), is a leading integrated business-to-business (“B2B”) coffee and black tea solutions provider in Hong Kong, Macau and Mainland China providing one-stop coffee and tea solutions to commercial customers that cover the entire coffee and tea procurement, processing and distribution value chain.For the six months ended 30 June 2022, the Group recorded a total revenue of HK$329.0 million, representing a decrease of HK$32.3 million, or 8.9%, from HK$361.3 million for the six months ended 30 June 2021. Revenue from the beverage solutions segment decreased by HK$31.2 million, or 8.8%, from HK$352.9 million for the six months ended 30 June 2021 to HK$321.7 million for the six months ended 30 June 2022, which was attributable to the decrease in revenue derived from Hong Kong and Mainland China. Revenue from the food products segment decreased by HK$1.1 million, or 13.1%, from HK$8.4 million for the six months ended 30 June 2021 to HK$7.3 million for the six months ended 30 June 2022, which was attributable to the decrease in revenue derived from Hong Kong. While gross profit decreased along with revenue, gross profit margin decreased from 40.4% for the six months ended 30 June 2021 to 34.3% for the six months ended 30 June 2022.業務回顧捷榮國際控股有限公司（「本公司」）連同其附屬公司（統稱「本集團」）是 香港、澳門及中國內地領先的綜合企業對企業（「B2B」）咖啡及紅茶餐飲策劃服務供應商，為商業客戶提供一站式咖啡及紅茶餐飲策劃服務，涵蓋整個咖啡及紅茶採購、加工及分銷價值鏈。截至2022年6月30日止六個月，本集團錄得總收入為329.0百萬港元，較截至2021年6月30日止六個月的361.3百萬港元