Interim Report 中期報告2023 1Contents目錄 二零二三年中期報告 – 高陽科技（中國）有限公司Contents目錄 2Business Review業務回顧25Business Outlook業務展望29Additional Information其他資料36Interim Condensed Consolidated Income Statement中期簡明綜合收益表38Interim Condensed Consolidated Statement of Comprehensive Income中期簡明綜合全面收益表39Interim Condensed Consolidated Balance Sheet中期簡明綜合資產負債表41Interim Condensed Consolidated Statement of Changes in Equity中期簡明綜合權益變動表43Interim Condensed Consolidated Cash Flow Statement中期簡明綜合現金流量表45Notes to Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註Contents目錄 Business Review業務回顧 2HI SUN TECHNOLOGY (CHINA) LIMITED – INTERIM REPORT 2023Business Review業務回顧 INTERIM CONDENSED SEGMENT RESULT ANALYSISTurnoverEBITDA#營業額EBITDA#UnauditedUnaudited未經審核未經審核1H20231H20221H20231H2022二零二三年二零二二年二零二三年二零二二年上半年上半年上半年上半年Notes HK$’000HK$’000HK$’000HK$’000附註千港元千港元千港元千港元Continuing Operations持續經營業務Payment and digital services支付及數字化服務11,023,7991,451,052175,405389,627Fintech services金融科技服務2115,660118,17858,88725,610Platform operation solutions平台運營解決方案359,91862,040(17,433)(19,639)Financial solutions金融解決方案494,858101,040(35,716)(37,716)Others其他516,67513,078(12,678)(28,705) Segmental results分類業績1,310,9101,745,388168,465329,177Less: Inter-segment turnover減：分類間營業額(297)(2,894)–– Total合計1,310,6131,742,494168,465329,177 Depreciation折舊(71,521)(88,611)Amortisation攤銷(758)(721)Fair value gains/(losses) on financial assets at fair value through profit or loss按公平值計入損益之金融資產公平值 收益／（虧損）4,339(2,509) Segmental operating profit分類經營溢利100,525237,336Unallocated other income未分配其他收入9,8151,783Unallocated corporate expenses未分配企業開支(40,605)(37,956) Operating profit經營溢利69,735201,163 # EBITDA is calculated by excluding interest expense, taxes, depreciation, amortisation and fair value gains/(losses) on financial assets at FVPL from segmental operating profit/(loss)中期簡明分類業績分析# EBITDA按分類經營溢利／（虧損）扣除利息開支、稅項、折舊、攤銷及按公平值計入損益之金融資產之公平值收益╱（虧損）計算Business Review業務回顧 3Business Review業務回顧 二零二三年中期報告 – 高陽科技（中國）有限公司Business Review業務回顧 中期簡明綜合收益表INTERIM CONDENSED CONSOLIDATED INCOME STATEMENTUnaudited未經審核1H20231H2022二零二三年二零二二年上半年上半年Notes HK$’000HK$’000附註千港元千港元(Restated)（經重列）Continuing Operations持續經營業務Revenue收入A1,310,6131,742,494Cost of sales銷售成本C(834,281)(1,139,627) Gross profit毛利476,332602,867Other income其他收入B51,77941,677Other gains/(losses), net其他收益╱（虧損）淨額9,179(7,409)Selling expenses銷售開支C(86,186)(68,465)Administrative expenses行政費用C(367,859)(320,027)Credit impairment loss信貸減值虧損C(13,510)(47,480) Operating profit經營溢利69,735201,163Share of results of associated companies應佔聯營公司之業績D220,380228,450(Loss)/gain on deemed acquisition and dilution of interest of an associated company視作收購及攤薄一間聯營公司權益之（ 虧 損 ）╱ 收益(224)441Gains on disposals of subsidiaries出售附屬公司之收益3,2772,604Finance costs融資成本R(2,179)(36,269) Profit before income tax除所得稅前溢利290,989396,389Income tax credit/(expense)所得稅抵免╱（開支）S66,018(81,402) Profit from continuing operations持續經營業務溢利357,007314,987Profit from discontinued operation已終止經營業務溢利T–509,577 Profit for the period期內溢利357,007824,564 Profit attributable to:應佔溢利：– Owners of the Company－本公司擁有人316,301710,401– Non-controlling interests－非控股權益40,706114,163 357,007824,564 Earnings per share for profit from continuing operations attributable to the owners of the Company:本公司擁有人 應佔持續經營業務 溢利之每股盈利：HK$ per share每股港元HK$ per share每股港元(Restated)（經重列）Basic基本0.1150.085 Diluted攤薄0.0830.058 Earnings per share for profit attributable to the owners of the Company:本公司擁有人 應佔溢利之 每股盈利：HK$ per share每股港元HK$ per share每股港元Basic基本0.1150.256 Diluted攤薄0.0830.229 Business Review業務回顧 4HI SUN TECHNOLOGY (CHINA) LIMITED – INTERIM REPORT 2023Business Review業務回顧 中期簡明綜合資產負債表INTERIM CONDENSED CONSOLIDATED BALANCE SHEETUnauditedAudited未經審核經審核As at30 June2023As at31 December2022於二零二三年於二零二二年六月三十日十二月三十一日NotesHK$’000HK$’000附註千港元千港元ASSETS資產Investment properties and property, plant and equipment投資物業及物業、廠房及設備F100,053147,480Right-of-use assets使用權資產G71,37455,690Intangible assets無形資產23,87725,737Investments in associated companies於聯營公司之投資H3,512,2463,399,895Financial assets at fair value through profit or loss按公平值計入損益之金融資產I94,10294,057Financial asset at fair value through other comprehensive income按公平值計入其他全面收益之金融資產J36152,868Inventories存貨K19,06918,732Trade and bills receivables應收賬款及應收票據L189,502170,316Other financial assets at amortised cost and other current assets按攤銷成本計量之其他金融 資產及其他流動資產L127,639123,263Loan receivables應收貸款M1,900,4852,647,625Amounts due from an associated company應收一間聯營公司之款項N5,3065,306Current income tax recoverable可收回即期所得稅6,87810,431Short-term bank deposits短期銀行存款O2731,468Restricted bank balances受限制銀行結餘O1,160,7451,064,937Cash and cash equivalents現金及現金等價物O3,177,5873,537,506 Total assets資產總值10,389,17211,455,311 EQUITY權益Capital and reserves attributable to owners of the Company本公司擁有人應佔資本 及儲備Share capital股本6,9426,942Reserves儲備7,007,9886,611,653 7,014,9306,618,595Non-controlling interests非控股權益565,200935,687 Total equity權益總額7,580,1307,554,282 LIABILITIES負債Deferred income