恒泰裕集团中期报告2023

香港聯合交易所有限公司（「聯交所」）GEM的特色 CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED “STOCKEXCHANGE” GEM之定位，乃為中小型公司提供一個上市之市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資者應了解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。 GEM has been positioned as a market designed toaccommodate small and mid-sized companies to whicha higher investment risk may be attached than othercompanies listed on the Stock Exchange. Prospectiveinvestors should be aware of the potential risks of investingin such companies and should make the decision to investonly after due and careful consideration. 由於在GEM上市的公司普遍為中小型公司，在GEM買賣之證券可能會較於主板買賣之證券承受較大之市場波動風險，同時無法保證在GEM買賣之證券會有高流通量之市場。 Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securitiestraded on GEM may be more susceptible to high marketvolatility than securities traded on the Main Board and noassurance is given that there will be a liquid market in thesecurities traded on GEM. 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 Hong Kong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report,make no representation as to its accuracy or completeness andexpressly disclaim any liability whatsoever for any loss howsoeverarising from or in reliance upon the whole or any part of thecontents of this report. 本 報 告 之 資 料 乃 遵 照《G E M證 券 上 市 規 則》（「GEM上市規則」）而刊載，旨在提供有關恆泰裕集團控股有限公司（「本公司」）之資料；本公司之董事（「董事」，及各為一名「董事」）願就本報告之資料共同及個別承擔全部責任。各董事在作出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在各重要方面均屬準確完備，並無誤導或欺詐成分，且並無遺漏其他事項，足以令致本報告或其所載任何陳述產生誤導。 This report, for which the directors (“Directors”, and eacha “Director”) of Hang Tai Yue Group Holdings Limited(“C o m p a n y”) c o l l e c t i v e l y a n d i n d i v i d u a l l y a c c e p t f u l lresponsibility, includes particulars given in compliance with theRules Governing the Listing of Securities on GEM (“GEM ListingRules”) for the purpose of giving information with regard to theCompany. The Directors, having made all reasonable enquiries,confirm that to the best of their knowledge and belief theinformation contained in this report is accurate and complete inall material respects and not misleading or deceptive, and thereare no other matters the omission of which would make anystatement herein or this report misleading. 本 報 告 將 自 其 刊 發 日 期 起 計 最 少 七 天 載於 聯 交 所 網 站h t t p : / / w w w . h k e x n e w s . h k「 最 新 上 市 公 司 公 告 」一 頁 及 本 公 司 網 站http://www.hangtaiyue.com。 This report will remain on the “Latest Listed CompanyInformation” page of the website of the Stock Exchange athttp://www.hkexnews.hk for a minimum period of seven daysfrom the date of its publication and on the website of theCompany at http://www.hangtaiyue.com. 中期業績 INTERIM RESULTS 本公司董事會（「董事會」）謹此公佈本公司及其附屬公司（統稱「本集團」）截至二零二三年六月三十日止六個月及三個月之未經審核簡明綜合中期業績（「中期業績」），連同二零二二年同期之未經審核比較數字如下： The board (“Board”) of Directors of the Company announcesthe unaudited condensed consolidated interim results (“InterimResults”) of the Company and its subsidiaries (collectively, the“Group”) for the six months and three months ended 30 June2023, together with the unaudited comparative figures for thecorresponding periods of 2022 as follows: 未經審核簡明綜合損益及其他全面收益表 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOMEFor the six months and three months ended 30 June 2023 未經審核簡明綜合權益變動表 未經審核簡明綜合現金流量表 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWSFor the six months ended 30 June 2023 截至二零二三年六月三十日止六個月 未經審核簡明綜合財務報表附註： NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS: 1.編製基準 1.BASIS OF PREPARATION 本未經審核簡明綜合財務報表乃根據香港會計師公會（「香港會計師公會」）頒佈之香港財務報告準則（「香港財務報告準則」）編製。香港財務報告準則包括《香港財務報告準則》、《香港會計準則》（「香港會計準則」）及《詮釋》。截至二零二三年六月三十日止六個月之本未經審核簡明綜合財務報表乃按香港會計師公會頒佈的香港會計準則第34號「中期財務報告」編製且亦符合GEM上市規則之適用披露條文及香港公司條例（香港法例第622章）之披露規定。本未經審核簡明綜合財務報表乃根據歷史成本法編製，惟按公平值計量之若干金融工具除外。編製此等中期業績所採用之主要會計政策與編製截至二零二二年十二月三十一日止年度之經審核年度財務報表所採用者一致。 These unaudited condensed consolidated financial statementshave been prepared in accordance with the Hong Kong FinancialReporting Standards (“HKFRSs”) issued by the Hong KongInstitute of Certified Public Accountants (“HKICPA”). HKFRSscomprise Hong Kong Financial Reporting Standards; Hong KongAccounting Standards (“HKAS”); and Interpretations. Theseunaudited condensed consolidated financial statements for thesix months ended 30 June 2023 have been prepared with HKAS34 “Interim Financial Reporting” issued by the HKICPA and alsocomply with the applicable disclosure provisions of the GEMListing Rules and the disclosure requirements of the Hong KongCompanies Ordinance (Chapter 622 of the laws of Hong Kong).These unaudited condensed consolidated financial statementshave been prepared under the historical cost convention, exceptfor certain financial instruments which are measured at fair values.The principal accounting policies used in the preparation of theInterim Results are consistent with those applied in the preparationof the audited annual fi