中国职业教育2023中期报告

(Formerly known as “Huali University Group Limited")（前稱「华立大学集团有限公司」）2023INTERIM REPORT中期報告 Corporate Information2公司資料Financial Highlights5財務摘要Management Discussion and Analysis6管理層討論及分析Corporate Governance and Other Information19企業管治及其他資料Interim Condensed Consolidated Statement of Comprehensive Income26中期簡明合併綜合收益表Interim Condensed Consolidated Balance Sheet28中期簡明合併資產負債表Interim Condensed Consolidated Statement of Changes in Equity30中期簡明合併權益變動表Contents目錄Interim Condensed Consolidated Statement of Cash Flows31中期簡明合併現金流量表Notes to the Interim Condensed Consolidated Financial Information32中期簡明合併財務資料附註Definitions69釋義 Corporate Information公司資料02China Vocational Education Holdings Limited2023 lnterim ReportBOARD OF DIRECTORSExecutive DirectorsMr. Zhang Zhifeng (Chairman of the Board)Mr. Ye YamingMr. Zhang YudeMr. Zou KangIndependent Non-Executive DirectorsMs Chiu Lai Kuen Susanna MH JPMr. Yang YingMr. Ding YiAUDIT COMMITTEEMs Chiu Lai Kuen Susanna MH JP (Chairperson)Mr. Yang YingMr. Ding YiREMUNERATION COMMITTEEMr. Yang Ying (Chairman)Mr. Ye YamingMr. Ding YiNOMINATION COMMITTEEMr. Zhang Zhifeng (Chairman)Mr. Yang YingMr. Ding YiJOINT COMPANY SECRETARIESMs. Lei YingranMr. Cheung Kai Cheong, Willie (CPA, FCCA)AUTHORIZED REPRESENTATIVESMr. Ye YamingMr. Cheung Kai Cheong, WillieREGISTERED OFFICE IN CAYMAN ISLANDSP.O. Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands董事會執行董事張智峰先生（董事會主席）葉雅明先生張裕德先生鄒康先生獨立非執行董事趙麗娟女士 MH JP楊英先生丁義先生審核委員會趙麗娟女士 MH JP （主席）楊英先生丁義先生薪酬委員會楊英先生（主席）葉雅明先生丁義先生提名委員會張智峰先生（主席）楊英先生丁義先生聯席公司秘書雷穎然女士張啟昌先生(CPA, FCCA)授權代表葉雅明先生張啟昌先生開曼群島註冊辦事處P.O. Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands Corporate Information公司資料03中國職業教育控股有限公司2023 中期報告HEADQUARTERS IN THE PRCThe Administration Building of GuangzhouHuali Science and Technology TownNo. 11 Huali RoadZengcheng DistrictGuangzhouGuangdong ProvincePRCPRINCIPAL PLACE OF BUSINESS IN HONG KONG40th Floor, Dah Sing Financial CentreNo. 248 Queen’s Road EastWanchaiHong KongCAYMAN ISLANDS SHARE REGISTRAR AND TRANSFER OFFICEMaples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman IslandsHONG KONG SHARE REGISTRARComputershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor, Hopewell Centre183 Queen’s Road EastWanchaiHong KongAUDITORPricewaterhouseCoopersCertified Public Accountants and PIE Registered Auditor22/F, Prince’s BuildingCentralHong Kong中國總部中國廣東省廣州市增城區華立路11號廣州華立科技園行政大樓香港主要營業地點香港灣仔皇后大道東248號大新金融中心40樓開曼群島股份過戶登記處Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands香港證券登記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號舖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 Corporate Information公司資料04China Vocational Education Holdings Limited2023 lnterim ReportLEGAL ADVISER AS TO HONG KONG LAWKing & Wood Mallesons13/F, Gloucester TowerThe Landmark15 Queen’s Road CentralCentralHong KongPRINCIPAL BANKSCMB Wing Lung Bank Limited16/F, CMB Wing Lung Bank BuildingNo. 45 Des Voeux Road CentralHong KongGuangzhou Rural Commercial Bank Co., LtdNo. 81 Lixin Middle Road, Shitan TownZengcheng DistrictGuangzhouGuangdong ProvincePRCCOMPANY WEBSITEwww.cveduholdings.comINVESTOR RELATION CONTACTEmail address: ir@hltz.netTelephone/Fax number: +8620 8290 1822STOCK CODE1756有關香港法例的法律顧問金杜律師事務所香港中環皇后大道中15號置地廣場告羅士打大廈13樓主要往來銀行招商永隆銀行有限公司香港德輔道中45號招商永隆銀行大廈16樓廣州農村商業銀行股份有限公司中國廣東省廣州市增城區石灘鎮立新中路81號公司網站www.cveduholdings.com投資者關係聯絡電郵地址：ir@hltz.net電話╱傳真號碼：+8620 8290 1822股份代號1756 Financial Highlights財務摘要05中國職業教育控股有限公司2023 中期報告As at February 28, 2023As at February 28, 2022ChangePercentage change於2023年 2月28日於2022年 2月28日變動百分比 變動 Number of Schools學校數目33——Student enrollment就讀學生人數54,10948,4685,64111.6% Six months Ended February 28, 2023Six months Ended February 28, 2022ChangePercentage change截至2023年 2月28日 止六個月截至2022年 2月28日 止六個月變動百分比 變動(RMB’000)(RMB’000)(RMB’000)（人民幣千元）（人民幣千元） （人民幣千元） Revenue收入548,044 459,46588,57919.3%Gross Profit毛利322,875 249,78673,08929.3%Profit for the period期內利潤215,055 142,92772,12850.5%Adjusted net profit(1)經調整純利(1)216,532 141,84474,68852.7%Earnings per share (RMB)每股盈利（人民幣元）0.1790.1200.05949.2%Gross profit ratio毛利率58.9%54.4%Operating profit ratio經營利潤率48.9%43.7%Net Profit ratio純利率39.2%31.1%Adjusted Net Profit ratio(2)經調整純利率(2)39.5%30.9% Notes:(1) Adjusted net profit is a non-HKFRSs financial measure, which is derived from the profit for the period after adjusting interest expenses on discount of compensation payable for the Conversion of Huali College, net exchange gains and fair value gains on investment properties.(2) Adjusted net profit ratio under non-HKFRS financial measures for the period is calculated on adjusted net profit under non-HKFRS financial measures for the period divided by revenue for the respective period.附註：(1) 經調整純利為非香港財務報告準則財務計量方法，按就應付華立學院轉設補償款項的已貼現利息開支、匯兌收益淨額及投資物業的公平值收益作出調整後的期內利潤計算。(2) 非香港財務報告準則財務計量方法下的經調整純利率按期內非香港財務報告準則財務計量方法下的經調整純利除以各期內收益計算。 Management Discussion and Anal