星謙發展控股有限公司Incorporated in the Cayman Islands with limited liabilityStock CodeInfinity Development Holdings Company Limited2 023Interim Report於開曼群島註冊成立之有限公司股份代號 : 640中 期 報 告 CONTENTS目錄 Pages頁次Corporate Information公司資料2Management Discussion and Analysis管理層討論及分析4Corporate Governance and Other Information企業管治及其他資料10Independent Review Report獨立審閱報告14Condensed Consolidated Statement of Profit or Loss簡明綜合損益表16Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表17Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表18Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表20Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表21Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註22CONTENTS目錄 CORPORATE INFORMATION公司資料 Infinity Development Holdings Company Limited | 星謙發展控股有限公司002董事執行董事楊淵先生（主席兼行政總裁）葉展榮先生葉嘉倫先生Stephen Graham Prince先生獨立非執行董事陳永祐先生陸東全先生湯慶華先生審核委員會湯慶華先生（主席）陳永祐先生陸東全先生提名委員會陸東全先生（主席）陳永祐先生湯慶華先生葉嘉倫先生薪酬委員會陳永祐先生（主席）陸東全先生湯慶華先生葉嘉倫先生公司秘書沈凱聯先生法定代表葉展榮先生沈凱聯先生核數師羅申美會計師事務所執業會計師（於《會計及財務匯報局條例》下的註冊公眾利益實體核數師）DIRECTORSExecutive DirectorsMr. Ieong Un (Chairman and Chief Executive Officer)Mr. Ip Chin WingMr. Ip Ka LunMr. Stephen Graham PrinceIndependent Non-executive DirectorsMr. Chan Wing Yau GeorgeMr. Simon LukMr. Tong Hing WahAUDIT COMMITTEEMr. Tong Hing Wah (Chairman)Mr. Chan Wing Yau GeorgeMr. Simon LukNOMINATION COMMITTEEMr. Simon Luk (Chairman)Mr. Chan Wing Yau GeorgeMr. Tong Hing WahMr. Ip Ka LunREMUNERATION COMMITTEEMr. Chan Wing Yau George (Chairman)Mr. Simon LukMr. Tong Hing WahMr. Ip Ka LunCOMPANY SECRETARYMr. Shum Hoi LuenAUTHORISED REPRESENTATIVESMr. Ip Chin WingMr. Shum Hoi LuenAUDITORRSM Hong KongCertified Public Accountants(Public Interest Entity Auditor registered in accordance with the Accounting and Financial Reporting Council Ordinance)CORPORATE INFORMATION公司資料 Interim Report 2023 | 二零二三年中期報告003CORPORATE INFORMATION公司資料 註冊辦事處Third Floor, Century YardCricket Square, P.O. Box 902Grand CaymanKY1-1103Cayman Islands香港主要營業地點香港干諾道中133號誠信大廈22樓2201–2202室集團總部澳門新口岸北京街202A–246號澳門金融中心16樓A–D室法律顧問李智聰律師事務所股份過戶登記總處Tricor Services (Cayman Islands) LimitedThird Floor, Century YardCricket Square, P.O. Box 902Grand CaymanKY1-1103Cayman Islands香港股份過戶登記分處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓主要往來銀行大豐銀行有限公司，澳門東亞銀行有限公司，澳門香港上海滙豐銀行有限公司，澳門花旗銀行，香港星展銀行（香港）有限公司中國銀行（香港）有限公司股份代號640公司網站www.infinitydevelopment.com.hkREGISTERED OFFICEThird Floor, Century YardCricket Square, P.O. Box 902Grand CaymanKY1-1103Cayman IslandsPRINCIPAL PLACE OF BUSINESS IN HONG KONGUnits 2201–2202, 22/FAlliance Building133 Connaught Road CentralHong KongHEAD OFFICE OF THE GROUPRua de Pequim No. 202A–246Macau Finance Centre16 Andar A–D, MacauLEGAL ADVISERMichael Li & Co.PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICETricor Services (Cayman Islands) LimitedThird Floor, Century YardCricket Square, P.O. Box 902Grand CaymanKY1-1103Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongPRINCIPAL BANKERSBanco Tai Fung, S.A.R.L., MacauThe Bank of East Asia, Ltd., MacauThe Hongkong and Shanghai Banking Corporation Limited, MacauCitibank, N.A., Hong KongDBS Bank (Hong Kong) LimitedBank of China (Hong Kong) LimitedSTOCK CODE640CORPORATE WEBSITEwww.infinitydevelopment.com.hk MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 Infinity Development Holdings Company Limited | 星謙發展控股有限公司004財務回顧收益截至二零二三年及二零二二年三月三十一日止六個月，星謙發展控股有限公司（「本公司」）及其附屬公司（統稱「本集團」）的收益分別約358,656,000港元及約377,603,000港元，保持穩定。毛利截至二零二三年及二零二二年三月三十一日止六個月，本集團的毛利分別約105,965,000港元及約90,789,000港元，增加約16.7%。毛利增加主要由於截至二零二三年三月三十一日止六個月的採購成本減少所致。出售分類為持作出售之資產所得收益截至二零二二年三月三十一日止六個月，本集團的出售分類為持作出售之資產所得收益約32,692,000港元，指於二零二一年十二月二十八日完成出售物業（「出售物業」）（ 包括位於中華人民共和國（「中國」）澳門特別行政區（「澳門」）合共十四個商業單位）時而於截至二零二二年三月三十一日止六個月確認出售物業的一次性和非經常性收益。銷售及分銷成本截至二零二三年及二零二二年三月三十一日止六個月，本集團的銷售及分銷成本分別約26,225,000港元及約23,535,000港元，增加約11.4%。銷售及分銷成本增加主要由於截至二零二三年三月三十一日止六個月的外運費用增加所致。行政費用截至二零二三年及二零二二年三月三十一日止六個月，本集團的行政費用分別約49,936,000港元及約40,252,000港元，增加約24.1%。行政費用增加主要由於截至二零二三年三月三十一日止六個月的僱員福利開支增加所致。FINANCIAL REVIEWRevenueThe revenue of Infinity Development Holdings Company Limited (the “Company”) and its subsidiaries (collectively the “Group”) for the six months ended 31 March 2023 and 2022 were approximately HK$358,656,000 and approximately HK$377,603,000 respectively, and remained stable.Gross profitThe gross profit of the Group for the six months ended 31 March 2023 and 2022 were approximately HK$105,965,000 and approximately HK$90,789,000 respectively, representing an increase of approximately 16.7%.The increase in gross profit was primarily due to the decrease in costs of purchase for the six months ended 31 March 2023.Gain on disposal of assets classified as held for saleThe gain on disposal of assets classified as held for sale of the Group for the six months ended 31 March 2022 which amounted to approximately HK$32,692,000