亨得利二零二三年中期报告

(Incorporated in the Cayman Islands with limited liability)Stock Code股份代號 :3389(於開曼群島註冊成立之有限公司) 2023INTERIM REPORT中期報告 CONTENTS目錄 2Financial Highlights財務概要3Chairman’s Statement主席報告書7Management Discussion and Analysis管理層討論和分析23Report of Directors董事會報告書31Corporate Governance企業管治事宜33Consolidated Statement of Profit or Loss綜合損益表36Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收入表38Consolidated Statement of Financial Position綜合財務狀況表41Consolidated Statement of Changes in Equity綜合權益變動表44Condensed Consolidated Cash Flow Statement簡明綜合現金流量表46Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註77Corporate Information公司資料 FINANCIAL H IGHLIGHTS財務概要 For the six months ended 30 June20232022YoY change(Restated)(Unaudited)(Unaudited)RMB’ 000RMB’000% CHAIRMAN’S STATEMENT主席報告書 Dear Shareholders, Inthe first half of 2023,under the combinedeffectof favorable policies,the release ofpent-updemand and the low base effect,theeconomyof Mainland China began to shows i g n so f r e b o u n d ,s h o w i n g t h e o p e r a t i n gcharacteristic of “bottoming out”. However, fromaglobal perspective,uncertainties such asinflation,rising interest rates and geopoliticalinstability still continued to weigh on the globaleconomyand financial environment.In thefaceof a relatively cloudy environment,theGroupresponded to market conditions byadjusting its operations based on its principle of“sound,steady and long-term operations”,theGroupadapted to the market conditions,as itfocused on ensuring the enterprise’s long-termsustainabilityand safeguarding Shareholders’interests. 6 7 5 , 6 2 1 , 0 0 05 5 9 , 0 1 8 , 0 0 02 0 . 9 %3 1 6 , 9 9 2 , 0 0 02 7 9 , 7 6 9 , 0 0 013.3%3 5 8 , 6 2 9 , 0 0 0 F o rt h e s i x m o n t h s e n d e d 30 J u n e 2023(the“period under review”), the Group recordedrevenue of RMB675,621,000 (six months ended30June 2022:RMB559,018,000),representingayear-on-year increase of 20.9%.High-endconsumingaccessories business recordedrevenue of RMB316,992,000 (six months ended30June 2022:RMB279,769,000),representingayear-on-year increase of 13.3%.Commoditytradingrecorded revenue of RMB358,629,000 248,396,0004 4 . 4 %8,799,0002 7 , 9 1 2 , 0 0 06 8 . 5 %1,985,00022,929,0009 1 . 3 % ( s i xm o n t h s e n d e d 3 0 J u n e 2 0 2 2 :RMB248,396,000),representing a year-on-yearincrease of 44.4%. In the first half of the year,the Group recorded a significant narrowing of itsloss, with a loss of RMB8,799,000 (six monthsended 30 June 2022: loss of RMB27,912,000),representing a year-on-year decrease of 68.5%andloss attributable to equity shareholdersa m o u n t e dt o R M B 1 , 9 8 5 , 0 0 0( s i x m o n t h sended 30 June 2022: loss of RMB22,929,000),representing a year-on-year decrease of 91.3%.The narrowing of the loss was mainly attributabletothe improvement in gross profit and thediscontinuation of the watch business which ledto a significant reduction in inventory provisionand operating expenses of the watch business. During the period under review, the impact of theepidemicin Mainland China began to subsideandthe economy gradually began to showsigns of normalizing. In response to the rise inmineralsand prices,the Group’s internationalcommoditytrading business steadily trendedupward, with both its sales and profits improvingover the same period last year. As the end of2022,the global bulk shipping industry begantoexperience volatility which continued duringthe period under review. The Group has alwaysmaintainedits prudent and steady businessstrategy by focusing on customers and ensuringthe safety of ship navigation as its seized newopportunities to expand its business. In additionto deepening its efforts in the traditional shippingroutes,the Group opened up a coal shippingroute from Colombia to South Korea for the firsttime, which contributed to the Group’s positivereturns. In the first half of the year, both revenueand profit from the shipping business achievedpositive results. Duringthe period under review,the globaleconomyremained sluggish with the high-endconsumingaccessories business continuingt ob e a f f e c t e d b y e c o n o m i c p r e s s u r e .Subsequently,the Group adopted variousmeasuresto address the changing marketenvironmentby focusing on the Company’sfoundationand innovation for development,resulting in impressive topline results. During theperiodunder review,the overall revenue fromthehigh-end consuming accessories businesscontinued to steadily grow. However, net profitwas significantly affected due to the expansionof new projects and the substantial increase inlabour costs and other expenses. Geopoliticalunrestcontinued to weigh oneconomicenvironment as China’s economicbecoming more complex and severe. AlthoughChina’s economic recovering began to showingsignsof weakness.However,the economy ofMainland China is resilient and dynamic, and thefundamentalssupporting long-term high-qualitydevelopment have not changed. As the effects ofthe Chinese government’s policie