惠陶集团2023年中期报告

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONGLIMITED (THE “STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sizedcompanies to which a higher investment risk may be attached than other companies listedon the Stock Exchange. Prospective investors should be aware of the potential risks ofinvesting in such companies and should make the decision to invest only after due andcareful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, thereis a risk that securities traded on GEM may be more susceptible to high market volatilitythan securities traded on the Main Board and no assurance is given that there will be a liquidmarket in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for thecontents of this report, make no representation as to its accuracy or completeness and expresslydisclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole orany part of the contents of this report. This report, for which the directors (the “Directors”) of Winto Group (Holdings) Limited (the “Company”)collectively and individually accept full responsibility, includes particulars given in compliance with theRules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”)for the purpose of giving information with regard to the Company. The Directors, having made allreasonable enquiries, confirm that to the best of their knowledge and belief the information contained inthis report is accurate and complete in all material respects and not misleading or deceptive, and thereare no other matters the omission of which would make any statement herein or this report misleading. GEM GEM GEMGEMGEM GEMGEM CONTENTS 8Unaudited Condensed ConsolidatedStatement of Cash Flows10Notes to The Unaudited CondensedConsolidated Financial Information19Management Discussion and Analysis26Other Information 3Unaudited Condensed ConsolidatedStatement of Profit or Loss andOther Comprehensive Income 5Condensed Consolidated Statement ofFinancial Position 7Unaudited Condensed ConsolidatedStatement of Changes in Equity INTERIM RESULTS中期業績 20236302022 The board (the “Board”) of directors (the “Director(s)”)of Winto Group (Holdings) Limited (the “Company”)is pleased to announce the unaudited condensedconsolidated financial information of the Company andits subsidiaries (the “Group”) for the six months ended30 June 2023 together with the comparative unauditedfigures for the corresponding period in 2022 as follows: UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFPROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME For the three and six months ended 30 June 2023 INTERIM RESULTS CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION 簡明綜合財務狀況表 At 30 June 2023於2023年6月30日 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION At 30 June 202320236 30 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY 未經審核簡明綜合權益變動表 For the six months ended 30 June 2023截至2023年6月30日止六個月 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS For the six months ended 30 June 20232023630 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS 未經審核簡明綜合現金流量表 For the six months ended 30 June 2023截至2023年6月30日止六個月 NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL INFORMATION 1.GENERAL INFORMATION ANDBASIS OF PREPARATION 1. 20121272015216GEM The Company was incorporated in the CaymanIslands on 7 December 2012, as an exemptedc o m p a n y w i t h l i m i t e d l i a b i l i t y u n d e r t h eCompanies Law (as Revised) of the CaymanIslands. The Company’s shares have been listedon GEM since 16 February 2015 (the “Listing”). 2023630 The unaudited consolidated financial results ofthe Group for the six months ended 30 June2023 are presented in Hong Kong dollars(“HK$”), unless otherwise stated. 2023630GEM The unaudited consolidated financial results ofthe Group for the six months ended 30 June2023 have been prepared in accordance withHong Kong Financial Reporting Standards(“HKFRSs”) issued by the Hong Kong Institute ofCertified Public Accountants and the disclosurerequirements of the GEM Listing Rules. Theunaudited consolidated financial results haveb e e n p r e p a r e d u n d e r t h e h i s t o r i c a l c o s tconvention. 2. 2.SIGNIFICANT ACCOUNTINGPOLICIES 202212 31 The preparation of the consolidated financialresults in conformity with HKFRSs requires theuse of certain critical accounting estimates.It also requires management to exercise itsjudgement in the process of applying the Group’saccounting policies. The unaudited consolidatedfinancial results should be read in conjunctionwith the Group’s audited consolidated financialstatements and notes thereto for the year ended31 December 2022. NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL INFORMATION未經審核簡明綜合財務資料附註 2. 2.SIGNIFICANT ACCOUNTINGPOLICIES(Continued) Adop