(Incorporated in the Cayman Islands with limited liability)STOCK CODE 股份代號：6918（於開曼群島註冊成立的有限公司）中期報告Interim Report2023CMYCMMYCYCMYKai169345521824_Kidztech IR2023 Cover_OL.pdf 1 31/8/2023 下午12:13 二零二三中期報告 奇士達控股有限公司1Corporate Information公司資料2Management Discussion and Analysis管理層討論及分析4Condensed Consolidated Interim Statement of Comprehensive Income簡明綜合中期全面收益表13Condensed Consolidated Interim Statement of Financial Position簡明綜合中期財務狀況表14Condensed Consolidated Interim Statement of Changes in Equity簡明綜合中期權益變動表15Condensed Consolidated Interim Statement of Cash Flows簡明綜合中期現金流量表16Notes to the Condensed Consolidated Interim Financial Statements簡明綜合中期財務報表附註17Other Information其他資料29CONTENTS目錄 Kidztech Holdings Limited Interim Report 20232CORPORATE INFORMATION公司資料董事會執行董事余煌先生（主席及行政總裁）朱強先生非執行董事鄭靜雲女士獨立非執行董事何衛東先生王世鈴女士龔瀾先生公司秘書陳柏麟先生授權代表余煌先生陳柏麟先生審核委員會龔瀾先生（主席）王世鈴女士何衛東先生薪酬委員會王世鈴女士（主席）朱強先生何衛東先生龔瀾先生提名委員會何衛東先生（主席）余煌先生朱強先生王世鈴女士龔瀾先生核數師長 青（ 香 港 ）會 計 師 事 務 所 有 限 公 司法律顧問德恒律師事務所（香港）有限法律責任 合夥Board of DirectorsExecutive DirectorsMr. Yu Huang (Chairman and Chief Executive Officer)Mr. Zhu QiangNon-executive DirectorMs. Zheng JingyunIndependent non-executive DirectorsMr. He WeidongMs. Wang ShilingMr. Gong LanCompany SecretaryMr. Chan Pak LunAuthorised RepresentativesMr. Yu HuangMr. Chan Pak LunAudit CommitteeMr. Gong Lan (Chairman)Ms. Wang ShilingMr. He WeidongRemuneration CommitteeMs. Wang Shiling (Chairlady)Mr. Zhu QiangMr. He WeidongMr. Gong LanNomination CommitteeMr. He Weidong (Chairman)Mr. Yu HuangMr. Zhu QiangMs. Wang ShilingMr. Gong LanAuditorMcMillian Woods (Hong Kong) CPA LimitedLegal AdviserDeHeng Law Offices (Hong Kong) LLP 二零二三中期報告 奇士達控股有限公司3CORPORATE INFORMATION公司資料Registered OfficeCricket Square, Hutchins DriveP.O. Box 2681G r a n d C ay m a n , K Y1-1111 Cayman IslandsHead Office and Place of Business in the PRCChengyanggang Road, Ancheng Highway Lianxia Town, Chenghai DistrictShantou CityGuangdongPRCPlace of Business in Hong KongRoom 802, 8/F, Inter-Continental Plaza 94 Granville RoadTsim Sha Tsui East KowloonHong KongPrincipal Share Registrar and Transfer OfficeConyers Trust Company (Cayman) Limited Cricket Square, Hutchins DriveP.O. Box 2681G r a n d C ay m a n , K Y1-1111Cayman IslandsHong Kong Branch Share Registrar and Trans fer O f f ic eTricor Investor Services Limited 17/F, Far East Finance Centre16 Harcourt RoadHong KongPrincipal BankersBank of China Limited Shantou Branch Industrial Bank Co., Ltd. Shantou Branch Lianshang Credit Cooperative of Shantou Chenghai Rural Credit Cooperative UnionWebsite Addresswww.kidztech.netStock Code6918註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681G r a n d C ay m a n , K Y1-1111 Cayman Islands中國總辦事處及營業地點中國廣東省汕頭市澄海區蓮下鎮安澄公路程洋崗路段香港營業地點香港九龍尖沙咀東加連威老道94號明輝中心8樓802室主要股份過戶登記處Conyers Trust Company (Cayman) Limited Cricket Square, Hutchins DriveP.O. Box 2681G r a n d C ay m a n , K Y1-1111 Cayman Islands香港股份過戶登記分處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓主要往來銀行中國銀行股份有限公司汕頭分行興業銀行股份有限公司汕頭分行汕頭市澄海農村信用合作聯社 蓮上信用社網站www.kidztech.net股份代號6918 Kidztech Holdings Limited Interim Report 20234MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析業務及財務回顧奇 士 達 控 股 有 限 公 司（「本公司」）及 其附 屬 公 司（ 統 稱「本集團」）主 要 設 計 、開發、製造及銷售高品質智能車模、智能互動式玩具及傳統玩具。收益本集團總收益由截至二零二二年六月三十日止六個月的約人民幣103.4百萬元減少約48.6%至截至二零二三年六月三十日止六個月的約人民幣5 3 .1百萬元。截至二零二二年六月三十日止六個月，本集團在中國分公司的營運受到中國宏觀經濟環境下行形勢的影響；加上本集團在香港分公司的營運受到俄烏戰爭及全球通脹的影響,導致來自中國及海外客戶的訂單下跌。按產品類型劃分的收益詳情載列於本中期報告所載簡明綜合財務報表附註4。智能玩具智能車模本集團的智能車模主要包括全功能無線電遙控車模，該等產品按不同比例生產。於截至二零二三年六月三十日止六個月，本集團的智能車模大部分為「奇士達」品牌產品和本公司與知名汽車製造商推出的聯合品牌產品。本集團亦通過原設備製造（「OEM」）及 原 設 計 製 造（「ODM」）模式以海外客戶的品牌製造產品。截至二零二三年六月三十日止六個月，由於上述原因，本集團來自智能玩具車模銷售的收入較截至二零二二年六月三十日止六個月的約人民幣1.03 4億元下跌約48.6%至截至二零二三年六月三十日止六個月的約人民幣5 3 .1百萬元。智能互動式玩具本集團的智能互動式玩具產品主要以「奇士達」玩具品牌生產和出售，包括智能互動式玩具套裝、活動玩具及音樂玩具，部分玩具可播放音樂並具有播放功能，旨在激發兒童感官發育。於二零二三上半年，本集團沒有從智能互動玩具品類錄得任何 收 入（ 截 至 二 零 二 二 年 六 月 三 十 日止 六 個 月 ： 零 ）。BUSINESS AND FINANCIAL REVIEWKidztech Holdings Limited (the “Company”) and its subsidiaries (collectively, the “Group”) are principally engaged in the design, development, manufacture and sale of high-quality smart toy vehicles, smart interactive toys and traditional toys.RevenueThe Group’s total revenue decreased by approximately 48.6% from approximately RMB103.4 million for the six months ended 30 June 2022 to approximately RMB53.1 million for the six months ended 30 June 2023. During the six months ended 30 June 2023, the Group’s China branch office operations was affected by the down hill situation of PRC’s marco economic environment, as well as the Group’s Hong Kong branch office operations was affected by the Russian-Ukrainian War and global inflation, resulting in a decrease in orders from both PRC and overseas customers. Details of revenue by product type are set out in note 4 to the condensed consolidated financial statements as set out in this interim report.Smart toysSmart toy vehiclesThe Group’s smart toy vehicles m