Content 目錄怡邦行控股有限公司 2022 / 2023 中期報告125132021232425Corporate Information公司資料Management Discussion and Analysis管理層討論與分析Other Information其他資料Interim Condensed Consolidated Statement of Comprehensive Income中期簡明綜合全面收益表Interim Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表Interim Condensed Consolidated Statement of Changes In Equity中期簡明綜合權益變動表Interim Condensed Consolidated Statement of Cash Flows中期簡明綜合現金流量表Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註 Corporate Information 公司資料2E. Bon Holdings Limited Interim Report 2022 / 2023NOMINATION COMMITTEE提名委員會Mr. Wong Wah, Dominic (Chairman)Mr. Tse Sun Fat, HenryMr. Wan Sze Chung黃華先生（主 席）謝新法先生溫思聰先生COMPANY SECRETARY公司秘書Mr. Yu Chi Wah, CPA俞志燁先生, CPAAUDITOR核數師PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22nd Floor Prince’s BuildingCentralHong Kong羅兵咸永道會計師事務所執業會計師註冊公共利益實體核數師香港中環太子大廈22樓AUTHORISED REPRESENTATIVES授權代表Mr. Tse Hon Kit, KevinMr. Yu Chi Wah, CPA謝漢傑先生俞志燁先生, CPAREGISTERED OFFICE註冊辦事處Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS總辦事處及主要營業地點16th–18th FloorsFirst Commercial Building33 Leighton RoadCauseway BayHong Kong香港銅鑼灣禮頓道33號第一商業大廈16–18樓AUDIT COMMITTEE審核委員會Mr. Wan Sze Chung (Chairman)Dr. Luk Wang KwongMr. Wong Wah, Dominic溫思聰先生（主 席）陸宏廣博士黃華先生REMUNERATION COMMITTEE薪酬委員會Mr. Wong Wah, Dominic (Chairman)Mr. Lau Shiu SunMr. Wan Sze Chung黃華先生（主 席）劉紹新先生溫思聰先生 Corporate Information 公司資料怡邦行控股有限公司 2022 / 2023 中期報告3LEGAL ADVISERS ON HONG KONG LAW香港法律之法律顧問Pang, Wan & Choi, SolicitorsRoom 1405, 14/F, China Insurance Group Building141 Des Voeux Road CentralHong Kong彭溫蔡律師行香港德輔道中141號中保集團大廈14樓1405室PRINCIPAL BANKERS主要往來銀行– Fubon Bank (Hong Kong) Limited 富邦銀行（香 港） 有限公司– The Hongkong and Shanghai Banking Corporation Limited 香港上海滙豐銀行有限公司– Nanyang Commercial Bank Limited 南洋商業銀行有限公司CAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE開曼群島股份過戶登記總處Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand CaymanKY1-1100, Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICE香港股份過戶登記分處Tricor Abacus Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong卓佳雅柏勤有限公司香港夏愨道16號遠東金融中心17樓 Management Discussion and Analysis 管理層討論與分析怡邦行控股有限公司 2022 / 2023 中期報告5營運回顧業務回顧本公司之主要業務為投資控股。 其附屬公司主要於香港及中華人民共和國（「中國」）從事進口、 批發、零售及安裝建築五金、 衛浴、 廚房設備及傢俬， 以及提供室內設計服務、項 目及合約管理。隨著COVID-19疫情及地緣政治分裂對經濟、 金融、制度及政治穩定造成破壞， 令全球貿易及合作產生直接影響， 全球經濟前景越來越黯淡且不確定。 此外， 通脹率較預期高企， 美國及歐盟經濟體尤其嚴重， 導致大幅度加息， 觸發國際金融形勢緊縮。 結果， 多種貨幣兌美元（「美元」）出現貶值， 亦令港元（「港 元」 ）相對於其他貨幣走強。與港元一樣， 美元正處於自二零零零年以來的最高水平， 自本年年初以來兌日元升值22%， 兌英鎊升值15%及兌歐羅升值13%。 鑑於美元在國際貿易及金融方面的主導地位， 美元在幾個月內的大幅升值對幾乎所有國家都產生相當大的宏觀經濟影響。再者， 美國、 中國及歐盟三大經濟體近年來增長停滯， 供應鏈挑戰仍然是此等經濟體面臨的主要問題之一。 地緣政治的不穩定性及衝突仍然是未來12個月對全球增長最受關注事宜，亦 是最大風險。繼 二零二二年第三季度經濟按年收縮4.5%後， 香港政府將二零二二年實際GDP增長預測修訂為下調至負3.2%。REVIEW OF OPERATIONSBUSINESS REVIEWThe principal activity of the Company is investment holding. Its subsidiaries are principally engaged in importing, wholesale, retailing and installing architectural builders’ hardware, bathroom, kitchen collections and furniture and providing interior design services, project and contract management in Hong Kong and the People’s Republic of China (the “PRC”).The global economy is an increasingly gloomy and uncertain outlook as it is still struggling with the COVID-19 Pandemic and geopolitical fragmentation that has disrupted economic, financial, institutional and political stability with direct effects on global trade and cooperation. In addition, the higher-than-expected inflation, especially in the US and EU economies, has led to high-interest rate hikes, triggering tightening international financial situations. As a result, various currencies depreciated against the United States dollar (the “USD”), which has also strengthened the Hong Kong dollar (the “HKD”) over the other currencies.The US dollar (so is Hong Kong Dollar) is at its highest level since 2000, having appreciated 22% against the Japanese Yen, 15% against GBP and 13% against the Euro since the start of this year. Such a sharp strengthening of the dollar in a matter of months has sizable macroeconomic implications for almost all countries, given the dominance of the US dollar in international trade and finance.In addition, the three major economies, the US, China, and the EU, have experienced stalled growth these years, with supply chain challenges remaining one of the key issues in these economies. Geopolitical instability and conflicts remain a top concern and the most significant risk to global growth over the next 12 months. Hong Kong government has revised the real GDP growth forecast for 2022 down to negative 3.2% after its economy contracted by 4.5% year-on-year in the third quarter of 2022. Management Discus