皇冠環球集團有限公司2022/2023中期報告1Contents目錄 Pages頁次Corporate Information公司資料2Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (Unaudited)簡明綜合損益及 其他全面收益表 （未經審核）4Condensed Consolidated Statement of Financial Position (Unaudited)簡明綜合財務狀況表 （未經審核）6Condensed Consolidated Statement of Changes in Equity (Unaudited)簡明綜合權益變動表 （未經審核）8Condensed Consolidated Statement of Cash Flows (Unaudited)簡明綜合現金流量表 （未經審核）9Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期 財務報表附註10Management Discussion and Analysis管理層討論及分析45Other Information其他資料61 Crown International Corporation LimitedInterim Report 2022/20232Corporate Information公司資料 董事會執行董事孟金龍先生獨立非執行董事任國華先生陳放先生張嘉裕博士執行委員會孟金龍先生審核委員會張嘉裕博士（主席）陳放先生任國華先生薪酬、素質及提名委員會 任國華先生（主席）陳放先生張嘉裕博士公司秘書吳振中先生授權代表孟金龍先生BOARD OF DIRECTORSExecutive DirectorsMr. MENG Jin LongIndependent Non-executive DirectorsMr. REN Guo HuaMr. CHEN FangDr. CHEUNG Ka Yue (Appointed on 15 December 2022)EXECUTIVE COMMITTEEMr. MENG Jin LongAUDIT COMMITTEEDr. CHEUNG Ka Yue (Chairman)Mr. CHEN FangMr. REN Guo HuaREMUNERATION, QUALITY AND NOMINATION COMMITTEEMr. REN Guo Hua (Chairman)Mr. CHEN FangDr. CHEUNG Ka YueCOMPANY SECRETARYMr. Ng Chun ChungAUTHORISED REPRESENTATIVESMr. MENG Jin Long 皇冠環球集團有限公司2022/2023中期報告3Corporate Information (Continued)公司資料（續） 註冊辦事處香港灣仔港灣道26號華潤大廈27樓2707室股份過戶登記處 寶德隆證券登記有限公司香港北角電氣道148號21樓2103B室獨立核數師香港立信德豪會計師事務所 有限公司香港中環干諾道中111號永安中心25樓主要往來銀行香港上海滙豐銀行有限公司中國光大銀行股份有限公司哈爾濱銀行股份有限公司中國建設銀行股份有限公司上市資料香港聯合交易所有限公司普通股（股份代號：727）交易單位：10,000股網站www.crown727.comREGISTERED OFFICERoom 2707, 27th FloorChina Resources Building26 Harbour RoadWanchaiHong KongSHARE REGISTRARS AND TRANSFER OFFICEBoardroom Share Registrars (HK) LimitedRoom 2103B, 21/F., 148 Electric RoadNorth Point, Hong KongINDEPENDENT AUDITORBDO Limited25/F, Wing On Centre111 Connaught Road CentralHong KongPRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation LimitedChina Everbright Bank Company LimitedHarbin Bank Co., Ltd.China Construction Bank CorporationLISTING INFORMATIONThe Stock Exchange of Hong Kong LimitedOrdinary Shares (Stock Code: 727)Board Lot: 10,000 sharesWEBSITEwww.crown727.com Crown International Corporation LimitedInterim Report 2022/20234Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (Unaudited)簡明綜合損益及其他全面收益表（未經審核） 皇冠環球集團有限公司（「本公司」）之董事（「董事」）會（「董事會」）欣然呈報本公司及其附屬公司（統稱為「本集團」）截至二零二二年九月三十日止六個月（「本中期期間」）之未經審核簡明綜合中期財務報表連同截至二零二一年九月三十日止六個月（「去年中期期間」）有關比較數字。The board (the “Board”) of directors (the “Director(s)”) of Crown International Corporation Limited (the “Company”) is pleased to report the unaudited condensed consolidated interim financial statements of the Company and its subsidiaries (collectively, the “Group”) for the six months ended 30 September 2022 (“Current Interim Period”) together with the relevant comparative figures for the six months ended 30 September 2021 (“Last Interim Period”).(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NotesHK$’000HK$’000附註千港元千港元Continuing operations持續經營業務Revenue收益3421,1652,113Cost of sales銷售成本(709,743)–Gross loss毛損(288,578)–Other loss, net其��損淨額4(275)–Other income其��入5194156Fair value loss on investment properties投資物業之公平值�損(464,495)–Staff costs僱員成本(16,391)(12,667)Depreciation on property, plant and equipment物業、廠房及設備折舊(2,625)(2,736)Other operating expenses, net其他經營開支淨額6(15,579)(5,234)Operating loss經��損(787,749)(18,368)Finance income財務收入319Finance costs財務成本(881)(324) Finance costs, net財務成本淨額(878)(305)Loss before income tax除所得稅前�損7(788,627)(18,673)Income tax expense所得�開支8385,354(2,254)Loss for the period本期間虧損(403,273)(20,927) 皇冠環球集團有限公司2022/2023中期報告5Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (Unaudited) (Continued)簡明綜合損益及其他全面收益表（未經審核）（續） (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NotesHK$’000HK$’000附註千港元千港元Other comprehensive (loss)/income:其他全面（虧損）╱收益�Item that may be subsequently reclassified to profit or loss:其後可能重新分類至 損益之項目：Currency translation differences貨幣換算差額(195,488)44,158Other comprehensive (loss)/income for the period, net of tax本期間其他全面（虧損）╱收益， 已扣除稅項(195,488)44,158Total comprehensive (loss)/income for the period本期間全面（虧損）╱收益總額(598,761)23,231Loss attributable to:以下各方應佔虧損：Owners of the Company本公司擁有人(403,273)(20,927)Non-controlling interests非控股權益––(403,273)(20,927)Total comprehensive (loss)/income attributable to:以下各方應佔全面（虧損）╱ 收益總額：Owners of the Company本公司擁有人(598,761)23,231Non-controlling interests非控股權益––(598,761)23,231Loss per share (expressed in HK cent per share)每股虧損 （以每股港仙呈列）From continuing and discontinued operations來自持續經營業務及 已終止經營業務– basic and diluted－基本�攤�9(11.41)(0.61)From continuing operations來自持續經營業務– basic and diluted－基本�攤�9(11.41)(0.61) Crown International Corporation LimitedInterim Report 2022/20236Condensed Consolidated Statement of Financial Position (Unaudited)簡明綜合財務狀況表（未經審核） (Unaudited)(Audited)（未經審核）（經審核）30 Septembe