WISE ALLY International Holdings Limited麗年國際控股有限公司(Incorporated in the Cayman Islands with limited liability) （於開曼群島註冊成立的有限公司）Stock code 股份代號 : 9918INTERIM Wise Ally International Holdings Limited麗年國際控股有限公司www.wiseally.com.hk2022中期報告REPORT 目錄Contents公司資料2Corporate Information簡明綜合全面收益表4Condensed Consolidated Statement ofComprehensive Income簡明綜合財務狀況表5Condensed Consolidated Statement ofFinancial Position簡明綜合權益變動表7Condensed Consolidated Statement ofChanges in Equity簡明綜合現金流量表9Condensed Consolidated Statement of Cash Flows簡明綜合財務報表附註10Notes to the Condensed Consolidated FinancialStatements管理層討論與分析34Management Discussion and Analysis其他資料43Other Information 公司資料Corporate Information2WISE ALLY INTERNATIONAL HOLDINGS LIMITEDInterim Report 2022BOARD OF DIRECTORSExecutive DirectorsMr. Chu Wai Hang Raymond (Chairman and Chief Executive Officer)Mr. Chu Man Yin Arthur NewtonMr. Lau Shui Fung (Chief Financial Officer)Independent Non-executive DirectorsMs. Ling Imma Kit SumMr. Lee Wa Lun Warren Mr. Szeto Yuk TingAudit CommitteeMs. Ling Imma Kit Sum (Chairperson)Mr. Lee Wa Lun Warren Mr. Szeto Yuk TingRemuneration CommitteeMr. Szeto Yuk Ting (Chairman) Mr. Chu Wai Hang Raymond Ms. Ling Imma Kit SumMr. Lee Wa Lun WarrenNomination CommitteeMr. Lee Wa Lun Warren (Chairman)Mr. Chu Wai Hang Raymond Ms. Ling Imma Kit SumMr. Szeto Yuk TingCompany SecretaryMs. Chan Sau LingAuthorised RepresentativesMr. Chu Wai Hang RaymondMs. Chan Sau LingAuditorPricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity AuditorHong Kong Legal AdviserBird & Bird董事會執行董事朱慧恒先生（主席兼行政總裁）朱文彥先生劉士峰先生（首席財務官）獨立非執行董事凌潔心女士李華倫先生司徒毓廷先生審核委員會凌潔心女士（主席）李華倫先生司徒毓廷先生薪酬委員會司徒毓廷先生（主席）朱慧恒先生凌潔心女士李華倫先生提名委員會李華倫先生（主席）朱慧恒先生凌潔心女士司徒毓廷先生公司秘書陳秀玲女士授權代表朱慧恒先生陳秀玲女士核數師羅兵咸永道會計師事務所執業會計師註冊公眾利益實體核數師香港法律顧問鴻鵠律師事務所 3麗年國際控股有限公司2022中期報告公司資料Corporate InformationPrincipal BankersThe Hongkong and Shanghai Banking Corporation Limited Standard Chartered Bank (Hong Kong) LimitedHang Seng Bank LimitedCompliance AdviserHuajin Corporate Finance (International) LimitedRegistered Office4th Floor, Harbour Place 103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002 Cayman IslandsHeadquarter and Principal Place of Business in Hong KongUnits 3203-3207, Tower 1Enterprise Square Five, 38 Wang Chiu Road Kowloon Bay, Kowloon, Hong KongPrincipal Share Registrar and Transfer Office in the Cayman IslandsHarneys Fiduciary (Cayman) Limited 4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002 Cayman IslandsHong Kong Branch Share Registrar and Transfer OfficeTricor Investor Services Limited 17/F, Far East Finance Centre16 Harcourt RoadHong KongPlace of ListingThe Stock Exchange of Hong Kong LimitedStock Code9918Stock NameWISE ALLY INTLCompany’s Websitewww.wiseally.com.hk主要往來銀行香港上海滙豐銀行有限公司渣打銀行（香港）有限公司恒生銀行有限公司合規顧問華金融資（國際）有限公司註冊辦事處4th Floor, Harbour Place 103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002 Cayman Islands總部及香港主要營業地點香港九龍九龍灣宏照道38號企業廣場5期1座3203-3207室開曼群島主要股份過戶登記處Harneys Fiduciary (Cayman) Limited 4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002 Cayman Islands香港股份過戶登記分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樓上市地點香港聯合交易所有限公司股份代號9918股份名稱麗年國際公司網站www.wiseally.com.hk 4WISE ALLY INTERNATIONAL HOLDINGS LIMITEDInterim Report 2022簡明綜合全面收益表Condensed Consolidated Statement of Comprehensive Income截至2022年6月30日止六個月For the Six Months Ended 30 June 2022截至6月30日止六個月Six months ended 30 June20222021（未經審核）（未經審核）(Unaudited)(Unaudited)附註千港元千港元NoteHK$’000HK$’000收益Revenue5547,825421,320銷售成本Cost of sales6(474,312)(350,611) 毛利Gross profit73,51370,709其他淨收益╱（虧損）Other gains/(losses), net7(a)3,412(7,644)其他收入Other income7(b)3,1791,617銷售及分銷開支Selling and distribution expenses6(20,167)(24,235)行政開支Administrative expenses6(50,671)(46,401) 經營溢利╱（虧損）Operating profit/(loss)9,266(5,954) 融資收入Finance income81920融資成本Finance costs8(4,081)(4,004) 淨融資成本Finance costs, net8(4,062)(3,984)合營企業之應佔淨虧損Share of net loss of joint venture14(37)– 除所得稅前溢利╱（虧損）Profit/(loss) before income tax5,167(9,938)所得稅（開支）╱抵免Income tax (expense)/credit9(1,663)2,017 本公司權益持有人應佔期內溢利╱（虧損）Profit/(loss) for the period attributable toequity holders of the Company3,504(7,921) 其他全面（虧損）╱收益：Other comprehensive (loss)/income:其後可重新分類至損益的項目Item that may be subsequently reclassified toprofit or loss貨幣換算差額Currency translation differences(2,054)2,085 期內其他全面（虧損）╱收益總額Total other comprehensive (loss)/incomefor the period(2,054)2,085 本公司權益持有人應佔期內全面收益╱（虧損）總額Total comprehensive income/(loss) for the period attributable to equity holders ofthe Company1,450(5,836) 本公司權益持有人應佔每股盈利╱（虧損）Earnings/(loss) per share attributable to equity holders of the Company基本及攤薄（港仙）Basic and diluted (HK cent)110.18(0.40) 隨附的附註為該等簡明綜合財務報表的組成部分。The accompanying notes are an integral part of these condensed consolidated financial statements. 5麗年國際控股有限公司2022中期報告簡明綜合財務狀況表Condensed Consolidated Statement of Financial Position於2022年6月30日As at 30 June 20222022年6月30日2021年12月31日30 June202231 D