奇士达二零二三中期报告

中期報告Interim Report2023 CONTENTS目錄 Corporate Information2Management Discussion and Analysis4Condensed Consolidated Interim Statement ofComprehensive Income13Condensed Consolidated Interim Statement ofFinancial Position14Condensed Consolidated Interim Statement ofChanges in Equity15Condensed Consolidated Interim Statement of Cash Flows16Notes to the Condensed Consolidated InterimFinancial Statements17Other Information29 CORPORATE INFORMATION公司資料 董事會執行董事 Board of DirectorsExecutive DirectorsMr. Yu Huang(Chairman and Chief Executive Officer)Mr. Zhu Qiang 非執行董事 Non-executive DirectorMs. Zheng Jingyun 獨立非執行董事 Independent non-executive DirectorsMr. He WeidongMs. Wang ShilingMr. Gong Lan 公司秘書 Company SecretaryMr. Chan Pak Lun 授權代表 Authorised RepresentativesMr. Yu HuangMr. Chan Pak Lun 審核委員會 Audit CommitteeMr. Gong Lan(Chairman)Ms. Wang ShilingMr. He Weidong 薪酬委員會 Remuneration Committee Ms. Wang Shiling(Chairlady)Mr. Zhu QiangMr. He WeidongMr. Gong Lan 提名委員會 Nomination CommitteeMr. He Weidong(Chairman) Mr. Yu HuangMr. Zhu QiangMs. Wang ShilingMr. Gong Lan 核數師 Auditor McMillian Woods (Hong Kong) CPA Limited 法律顧問 Legal AdviserDeHeng Law Offices (Hong Kong) LLP 註冊辦事處 Registered Office Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 中國總辦事處及營業地點 Head Office and Place of Business in the PRC Chengyanggang Road, Ancheng HighwayLianxia Town, Chenghai DistrictShantou CityGuangdongPRC 香港營業地點 Place of Business in Hong KongRoom 802, 8/F, Inter-Continental Plaza 948802 94 Granville RoadTsim Sha Tsui EastKowloonHong Kong 主要股份過戶登記處 Principal Share Registrar and Transfer Office Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 香港股份過戶登記分處 Hong Kong Branch Share Registrar andTransfer Office 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 主要往來銀行 Principal Bankers Bank of China Limited Shantou BranchIndustrial Bank Co., Ltd. Shantou BranchLianshang Credit Cooperative of ShantouChenghai Rural Credit Cooperative Union 網站www.kidztech.net Website Addresswww.kidztech.net 股份代號6918 Stock Code6918 MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論及分析 BUSINESS AND FINANCIAL REVIEW 業務及財務回顧 本公司本 集 團 Kidztech Holdings Limited (the “Company”) and its subsidiaries(collectively, the “Group”) are principally engaged in the design,development,manufacture and sale of high-quality smart toyvehicles, smart interactive toys and traditional toys. 收益 Revenue 103.448.6%53.1,4 The Group’s total revenue decreased by approximately 48.6%from approximately RMB103.4 million for the six months ended30June 2022 to approximately RMB53.1 million for the sixmonths ended 30 June 2023. During the six months ended 30June2023,the Group’s China branch office operations wasaffected by the down hill situation of PRC’s marco economicenvironment, as well as the Group’s Hong Kong branch officeoperationswas affected by the Russian-Ukrainian War andglobal inflation, resulting in a decrease in orders from both PRCandoverseas customers.Details of revenue by product typeare set out in note 4 to the condensed consolidated financialstatements as set out in this interim report. 智能玩具 Smart toys 智 能 車 模 Smart toy vehicles OEMODM TheGroup’s smart toy vehicles mainly comprise full functionradiocontrolled toy vehicles,which are manufactured indifferent scales. During the six months ended 30 June 2023,theGroup’s smart toy vehicles are mostly“kidztech”brandproductsand co -branded products collectively released bytheCompany and renowned automobile manufacturers.TheGroup also manufactures under overseas customers’ brands onoriginal equipment manufacturing (“OEM”) and original designmanufacturing (“ODM”) bases. 1.03448.6%53.1 Duringthe six months ended 30 June 2023,the Group’srevenuefrom sales of smart toy vehicles,which dropped byapproximately 48.6% from approximately RMB103.4 million forthe six months ended 30 June 2022 to approximately RMB53.1millionfor the six months ended 30 June 2023 due to thereasons mentioned above. 智 能 互 動 式 玩 具 Smart interactive toys The Group’s smart interactive toys mainly are produced and soldfor under the “kidztech” brand, and comprise smart interactiveplaysets,activity toys and musical toys,and some of thesetoys which play music and contain play features are intended tostimulate the sensory development of children. During the firsthalf of 2023, the Group did not record any revenue from smartinteractive toys (for the six months ended 30 June 2022: nil). MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 傳 統 玩 具 Traditional toys Traditionaltoys include traditional toy vehicles,traditionaleducational toys, dolls and other traditional toys such as outdoorand sport as well as in