interimreport2022/23(Stock Code 股份代號 : 00738)(incorporated in Bermuda with limited liability)(於百慕達註冊成立之有限公司)中期 報告書 CONTENTS目錄Corporate Information2公司資料Management’s Discussion and Analysis6管理層討論及分析Condensed Consolidated Interim Income Statement24簡明綜合中期損益表Condensed Consolidated Interim Statement of Comprehensive Income26簡明綜合中期全面收入表Condensed Consolidated Interim Balance Sheet27簡明綜合中期資產負債表Condensed Consolidated Interim Statement of Changes in Equity29簡明綜合中期權益變動表Condensed Consolidated Interim Cash Flow Statement31簡明綜合中期現金流量表Notes to the Condensed Consolidated Interim Financial Information32簡明綜合中期財務資料附註Disclosure of Interests57權益披露Corporate Governance and Other Information69企業管治及其他資料 CORPORATE INFORMATION公司資料 interim report 中期報告 2022/233CORPORATE INFORMATION 公司資料執行董事徐群好李永揚廖芷茵非執行董事倪雅各（主席）獨立非執行董事林兆麟梁偉基許次鈞審核委員會林兆麟（主席）梁偉基許次鈞薪酬委員會林兆麟（主席）梁偉基許次鈞倪雅各提名委員會許次鈞（主席）林兆麟梁偉基倪雅各公司秘書陳子樂主要往來銀行香港上海滙豐銀行有限公司中國建設銀行（亞洲）股份有限公司EXECUTIVE DIRECTORSChui Kwan Ho, JackyLi Wing Yeung, PeterLiu Tsz YanNON-EXECUTIVE DIRECTORJames Ngai (Chairman)INDEPENDENT NON-EXECUTIVE DIRECTORSLam Siu Lun, SimonLeung Wai Ki, GeorgeHui Chi KwanAUDIT COMMITTEELam Siu Lun, Simon (Chairman)Leung Wai Ki, GeorgeHui Chi KwanREMUNERATION COMMITTEELam Siu Lun, Simon (Chairman)Leung Wai Ki, GeorgeHui Chi KwanJames NgaiNOMINATION COMMITTEEHui Chi Kwan (Chairman)Lam Siu Lun, SimonLeung Wai Ki, GeorgeJames NgaiCOMPANY SECRETARYChan Tsz LokPRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation LimitedChina Construction Bank (Asia) Corporation Limited le saunda holdings ltd. 萊爾斯丹控股有限公司4CORPORATE INFORMATION 公司資料核數師羅兵咸永道會計師事務所執業會計師及註冊公眾利益實體核數師香港中環太子大廈22樓法律顧問高露雲律師行香港中環遮打道10號太子大廈6樓註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda總辦事處及香港主要營業地點 香港鰂魚涌英皇道1063號11樓110 4至110 6室股份登記總處Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda香港股份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室AUDITORPricewaterhouseCoopersCertified Public Accountants and Registered PIE Auditor22nd Floor, Prince’s BuildingCentral, Hong KongLEGAL ADVISERWilkinson & Grist6th Floor, Prince’s Building10 Chater RoadCentral, Hong KongREGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11BermudaHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGSuites 1104–1106, 11th Floor1063 King’s RoadQuarry Bay, Hong KongPRINCIPAL SHARE REGISTRARConyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11BermudaHONG KONG BRANCH SHARE REGISTRARComputershare Hong Kong Investor Services LimitedU n i ts 1712–1716, 17th F l o o rHopewell Centre183 Queen’s Road EastWan Chai, Hong Kong interim report 中期報告 2022/235CORPORATE INFORMATION 公司資料上市資料上市：香港聯合交易所有限公司股份代號：00738每手買賣單位：2,000股投資者關係電郵地址：ir@lesaunda.com.hk網址http://www.lesaunda.com.hkLISTING INFORMATIONListing: The Stock Exchange of Hong Kong LimitedStock Code: 00738Board Size: 2,000 SharesINVESTOR RELATIONSEmail address: ir@lesaunda.com.hkWEBSITE ADDRESShttp://www.lesaunda.com.hk MANAGEMENT’S DISCUSSION AND ANALYSIS管理層討論及分析 interim report 中期報告 2022/237MANAGEMENT’S DISCUSSION AND ANALYSIS 管理層討論及分析財務回顧經營業績本集團在中國大陸從事設計、開發以及銷售男女裝鞋履、手袋及配飾等產品。旗下主要自營品牌包括le saunda、le saunda MEN、LINEA ROSA及PITTI DONNA，以不同定位的產品，覆蓋廣闊的目標客戶群。於本期內，本集團更在香港開設多元美妝專門店，以本集團新品牌charm & easy，來開拓新消費品市場及增加新客源。二零二二╱二三財政年度上半年，本集團總體收益同比下跌24.5%至人民幣211,100,000元（ 二 零 二 一 ╱ 二 二 年 ： 人 民幣279,500,000元 ）。 綜 合 毛 利 額 同 比 下 跌18.5%至人民幣137,000,000元（ 二 零 二 一 ╱二 二年：人 民幣168,000,000元 ）。 本 集 團整體毛利率較去年同期上升4.8個百分點至64.9%。期內，本公司權益持有人應佔綜合虧損為人民幣23,400,000元（ 二 零二一╱二二年：綜合虧損人民幣2,200,000元 ）。FINANCIAL REVIEWOperating ResultsThe Group is engaged in the design, development and retailing of ladies’ and men’s footwear, handbags and fashionable accessories in Mainland China. The major proprietary brands of the Group include le saunda, le saunda MEN, LINEA ROSA and PITTI DONNA, which aim to appeal to diversified target customer groups with their distinctive product lines. During the period, the Group also established diverse cosmetic shops in Hong Kong, in order to explore new consumer market and develop new customer base with the Group’s new brand, charm & easy.In the first half of fiscal year 2022/23, total revenue of the Group decreased by 24.5% year-on-year to RMB211,100,000 (2021/22: RMB279,500,000). Consolidated gross profit decreased by 18.5% year-on-year to RMB137,000,000 (2021/22: RMB168,000,000). The Group recorded an overall gross profit margin of 64.9%, representing an increase of 4.8 percentage points as compared to the corresponding period in the last year. During the period, consolidated loss attributable to owners of the Company was RMB23,400,000 (2021/22: consolidated loss of RMB2,200,000).1H 2022/231H 2021/22ChangeRMB (million)人 民 幣（ 百 萬 元 ）二零二二╱二三上半年二零二一╱二二上半年變動 Revenue收益211.1279.5(24.5%)Gross profit毛利137.0168.0(18.5%)Gross profit margin毛利率64.9%60.1%4.8 percentage points4.8個百分點Consolidated loss