高阳科技二零二三年中期报告

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 ofComprehensive 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 Statementof 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 ConsolidatedFinancial Information中期簡明綜合財務資料附註 Business Review業務回顧Business Review業務回顧 INTERIM CONDENSED SEGMENT RESULT ANALYSIS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Business Review業務回顧 中期簡明綜合資產負債表INTERIM CONDENSED CONSOLIDATED BALANCESHEET 中期簡明綜合全面收益表I N T E R I M C O N D E N S E D C O N S O L I D A T E DSTATEMENT OF COMPREHENSIVE INCOME Business Review業務回顧Business Review業務回顧 中期簡明綜合現金流量表INTERIM CONDENSED CONSOLIDATED CASHFLOW STATEMENT Business Review業務回顧Business Review業務回顧 截至二零二三年六月三十日止六個月（「二零二三年上半年」），高陽科技（中國）有限公司（「本公司」）及 其 附 屬 公 司（統 稱「本 集 團」）之 綜 合 營 業 額 為1,310,600,000港元，較截至二零二二年六月三十日止六個月（「二零二二年上半年」）減少25%。期內溢利合共為357,000,000港元，而於二零二二年上半年則為824,600,000港元。 During the six months ended 30 June 2023 (“1H2023”), theconsolidated turnover of Hi Sun Technology (China) Limited(the “Company”) and its subsidiaries (collectively, the “Group”)amounted to HK$1,310.6 million, representing a decrease of25% when compared with the six months ended 30 June 2022(“1H2022”). Profit for the period totalled HK$357.0 million ascompared to HK$824.6 million in 1H2022. 就資產負債表而言，於二零二三年六月三十日，資產總值為10,389,200,000港元，而於二零二二年十二月三十一日則為11,455,300,000港元。於二零二三年六月三十日，流動資產淨值為3,800,900,000港元，而於二零二二年十二月三十一日則為3,689,900,000港元。 With regard to the balance sheet, the total assets as at 30 June 2023amounted to HK$10,389.2 million as compared to HK$11,455.3million as at 31 December 2022. As at 30 June 2023, netcurrent assets amounted to HK$3,800.9 million, as compared toHK$3,689.9 million as at 31 December 2022. 分類表現回顧 SEGMENT PERFORMANCE REVIEW (1) Payment and digital servicesKey performance indicators 分類營業額為1,023,500,000港元，而於二零二二年上半年為1,448,800,000港元。分類經營溢利為113,700,000港元，較二零二二年上半年下降64%。 Segmental turnover amounted to HK$1,023.5 million ascompared to HK$1,448.8 million in 1H2022. Segmentaloperating profit amounted to HK$113.7 million, 64% down ascompared to 1H2022. The decrease in segmental turnover and segmental operatingprofit is primarily attributable to the further replacement of thetraditional payment market by digital payments. At the sametime, the Group is actively making strategic adjustment to focusmore on the digital services business. While the digital servicesbusiness is in the expansion stage, the handling fee rate ofdigital payment is lower than that of traditional payment. Assuch, the decline in the overall transaction volume and averagehandling fee rate during the digital transformation period hasresulted in a decrease in revenue and operating profit duringthe relevant period. Despite the expected short-term pressureduring the period of digital transformation, the Group firmlybelieves that this strategic adjustment will bring about thecornerstone of more stable development in the future. 分類營業額及分類經營溢利減少主要歸因於數字支付進一步取代傳統支付市場。同時，本集團正積極進行戰略調整，更加專注於數字化服務業務。雖然數字化服務業務處於擴張階段，但數字支付的手續費率低於傳統支付。因此，於數字化轉型期間的整體交易量及平均手續費率下降導致有關期間的收入及經營溢利減少。儘管預期於數字化轉型期間將短期承壓，但本集團堅信這項戰略調整將成為日後更加穩定發展的基石。 Business Review業務回顧Business Review業務回顧 (2) Fintech servicesKey performance indicators 二零二三年上半年，分類營業額為115,700,000港元，而二零二二年上半年為117,500,000港元。分類經營溢利為55,600,000港元，而二零二二年上半年則為21,800,000港元。分類經營溢利增加主要來自於信貸減值虧損的減少。 During1H2023,segmental turnover amounted to HK$115.7 million as compared to HK$117.5 million in 1H2022.Segmental operating profit amounted to HK$55.6 millionas compared to HK$21.8 million in 1H2022. Increase insegmental operating profit mainly contributed by a decrease incredit impairment loss. (3) Platform operation solutionsKey performance indicators Business Review業務回顧Business Review業務回顧 於二零二三年上半年，我們繼續為中移金科、中移動IVR基地及中移動動漫基地提供優質高效的支援服務，如產品開發、業務營運及系統維護。分類營業額為60,000,000港元，而二零二二年上半年為62,000,000港元。分類經營虧損為16,100,000港元，而二零二二年上半年則為24,700,000港元，主要由於於二零二三年上半年，按公平值計入損益之金融資產公平值收益為4,300,000港元，而二零二二年上半年為公平值虧損2,500,000港元。詳情請參閱附註I。 In 1H2023, we continued to provide high-quality and efficientsupporting services, such as product development, businessoperation and system maintenance, to China Mobile Fintech,the IVR Base of China Mobile and the Animation Base of ChinaMobile. Segmental turnover amounted to HK$60.0 million ascompared to HK$62.0 million in 1H2022. Segmental operatingloss amounted to HK$16.1 million as compared to HK$24.7million in 1H2022, which was primarily attributable to the fairvalue gains on financial assets through profit or loss amountedto HK$4.3 million in 1H2023 as compared to fair value lossesof HK$2.5 million in 1H2022. Please refer to note I for details. (4)金融解決方案 (4) Financial solutions During 1H2023, segmental turnover amounted to HK$94.9millionas compared to HK$1