Interim Report2022/23中期報告 Contents目錄Page頁次Corporate Information2企業資料Condensed Consolidated Income Statement4簡明綜合收益表Condensed Consolidated Statement of Comprehensive Income5簡明綜合全面收益表Condensed Consolidated Statement of Financial Position6簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity8簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows10簡明綜合現金流量表Notes to the Condensed Consolidated Financial Statements12簡明綜合財務報表附註Management Discussion and Analysis45管理層討論及分析Financial Review53財務回顧Other Information56其他資料1其士國際集團有限公司中期報告 2 0 2 2 / 23 Corporate Information企業資料榮譽主席已故周亦卿博士執行董事郭海生先生（主席兼董事總經理）譚國榮先生（副董事總經理）何宗樑先生馬志榮先生周莉莉小姐非執行董事周維正先生獨立非執行董事楊傳亮先生潘宗光教授施榮懷先生孫立勳先生秘書梅展良先生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二十二樓主要往來銀行Berkadia Commercial Mortgage LLCCapital One, National Association創興銀行有限公司星展銀行有限公司香港分行恒生銀行有限公司上海商業銀行有限公司東亞銀行有限公司香港上海滙豐銀行有限公司律師毅柏律師事務所的近律師行孖士打律師行羅拔臣律師事務所CHAIRMAN EMERITUSThe late Dr. CHOW Yei ChingEXECUTIVE DIRECTORSMr. KUOK Hoi Sang (Chairman and Managing Director)Mr. TAM Kwok Wing (Deputy Managing Director)Mr. HO Chung LeungMr. MA Chi WingMiss Lily CHOWNONEXECUTIVE DIRECTORMr. CHOW Vee Tsung, OscarINDEPENDENT NONEXECUTIVE DIRECTORSMr. YANG Chuen Liang, CharlesProfessor POON Chung KwongMr. Irons SZEMr. SUN Leland Li HsunSECRETARYMr. MUI Chin LeungAUDITORPricewaterhouseCoopersCertified Public Accountants and Registered Public Interest Entity Auditor22nd Floor, Prince’s BuildingCentral, Hong KongPRINCIPAL BANKERSBerkadia Commercial Mortgage LLCCapital One, National AssociationChong Hing Bank LimitedDBS Bank Ltd., Hong Kong BranchHang Seng Bank LimitedShanghai Commercial Bank LimitedThe Bank of East Asia, LimitedThe Hongkong and Shanghai Banking Corporation LimitedSOLICITORSApplebyDeaconsMayer BrownRobertsons2CHEVALIER INTERNATIONAL HOLDINGS LIMITEDINTERIM REPORT 2022/23 Corporate Information企業資料REGISTERED OFFICEVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10BermudaPRINCIPAL PLACE OF BUSINESS22nd Floor, Chevalier Commercial Centre8 Wang Hoi Road, Kowloon BayHong KongTelephone: (852) 2318 1818Facsimile: (852) 2757 5138PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENTMUFG Fund Services (Bermuda) Limited4th FloorNorth Cedar House41 Cedar AvenueHamilton HM 12BermudaBRANCH SHARE REGISTRAR AND TRANSFER OFFICE IN HONG KONGTricor Standard Limited17/F, Far East Finance Centre16 Harcourt Road, Hong KongSHARE LISTINGThe Stock Exchange of Hong Kong LimitedStock Code: 25WEBSITEhttp://www.chevalier.com註冊辦事處Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda主要營業地點香港九龍灣宏開道八號其士商業中心二十二樓電話：(852) 2318 1818傳真：(852) 2757 5138主要股份過戶登記處MUFG Fund Services (Bermuda) Limited4th FloorNorth Cedar House41 Cedar AvenueHamilton HM 12Bermuda香港股份過戶登記分處卓佳標準有限公司香港夏愨道十六號遠東金融中心十七樓股份上市香港聯合交易所有限公司股份代號：25網址http://www.chevalier.com3其士國際集團有限公司中期報告 2 0 2 2 / 23 Condensed Consolidated Income Statement簡明綜合收益表For the six months ended 30 September 2022截至二零二二年九月三十日止六個月Unaudited未經審核Six months ended 30 September截至九月三十日止六個月20222021二零二二年二零二一年NoteHK$’000HK$’000附註港幣千元港幣千元 Revenue收入3(a)3,326,8664,221,533Cost of sales銷售成本(2,935,394)(3,678,422) Gross profit毛利391,472543,111Other income其他收入4, 2372,07050,262Other losses, net其他虧損，淨額5, 23(53,788)(35,687)Selling and distribution costs銷售及經銷成本(92,724)(96,142)Administrative expenses行政支出(196,168)(223,676) Operating profit經營溢利120,862237,868Share of results of associates所佔聯營公司業績90,91866,730Share of results of joint ventures所佔合營企業業績(47,767)10,772 164,013315,370 Finance income財務收入618,38211,953Finance costs財務費用6(58,559)(37,777) Finance costs, net財務費用，淨額6(40,177)(25,824) Profit before taxation除稅前溢利7123,836289,546Taxation稅項8(38,961)(90,324) Profit for the period期內溢利84,875199,222 Attributable to:應佔方：Shareholders of the Company本公司股東85,554202,047Non-controlling interests非控股權益(679)(2,825) 84,875199,222 Earnings per share每股盈利– basic and diluted (HK$ per share)– 基本及攤薄（每股港幣）90.280.67 The notes on pages 12 to 44 are integral parts of these unaudited condensed consolidated financial statements.第12頁至44頁之附註乃此等未經審核簡明綜合財務報表之組成部份。4CHEVALIER INTERNATIONAL HOLDINGS LIMITEDINTERIM REPORT 2022/23 Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表For the six months ended 30 September 2022截至二零二二年九月三十日止六個月Unaudited未經審核Six months ended 30 September截至九月三十日止六個月20222021二零二二年二零二一年HK$’000HK$’000港幣千元港幣千元 Profit for the period期內溢利84,875199,222 Other comprehensive (expenses)/income for the period期內其他全面（支出）╱收益Items that will not be reclassified to profit or loss不會重新歸類至損益的項目Exchange difference attributable to non-controlling interests on translation of operations of overseas subsidiaries換算海外附屬公司之業務對非控股 權益所產生之外匯兌換差額(32,690)5,409Change in fair value of investments at fair value through other comprehensive income按公允值列入其他全面收益處理之 投資的公允值變動(28,977)27,513Items that may be reclassified subsequently to profit or loss其後可能重新歸類至損益的項目Exchange difference on translation of operations of overseas subsidiaries, associates and joint ventures換算海外附屬公司、聯營公司及 合營企業之業務所產生之外匯 兌換差額(489,187)43,746Fair value adjus