INTERIM REPORT 2023中期報告6/F., YHC Tower , 1 Sheung Yuet Road, Kowloon Bay, Hong Kong香港九龍灣常悅道1號恩浩國際中心6樓Tel 電話：(852) 2993 5328Website 網站：www.daoheglobal.com.hk Condensed Consolidated Interim Financial Statements簡明綜合中期財務報表Condensed Consolidated Interim:簡明綜合中期：1Statement of Profit or Loss損益表2Statement of Profit or Loss and Other Comprehensive Income損益及其他全面收益表3Statement of Financial Position財務狀況表5Statement of Changes in Equity權益變動表7Statement of Cash Flows現金流量表8Notes to the Condensed Consolidated Interim Financial Statements簡明綜合中期財務報表附註25Management Discussion and Analysis管理層討論及分析32General Information一般資料49Corporate Information公司資料51Shareholder Information股東資料Contents目錄 Condensed Consolidated Interim Statement of Profit or Loss簡明綜合中期損益表Daohe Global Interim Report 2023For the six months ended 30 June 2023截至二零二三年六月三十日止六個月1For the six months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年(Unaudited)(Unaudited)（未經審核）（未經審核）NoteUS$’000US$’000附註千美元千美元 REVENUE收益519,25730,389Cost of sales銷售成本(11,948)(20,851) Gross profit毛利7,3099,538Other income其他收入726512Selling and marketing expenses銷售及市場推廣開支(1,068)(1,710)General and administrative expenses一般及行政開支(6,254)(7,533)Finance costs財務費用(59)(59)(Allowance)/reversal of allowance for trade receivables應收貿易賬款（撥備）╱ 撥備撥回(1)71 PROFIT BEFORE TAX除稅前溢利6653819Income tax所得稅7(52)(138) PROFIT FOR THE PERIOD ATTRIBUTABLE TO OWNERS OF THE COMPANY本公司擁有人應佔期間 溢利601681 EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE COMPANY (expressed in US cents)本公司普通股權益持有人 應佔每股盈利 （以美仙呈列）9Basic基本0.040.05 Diluted攤薄0.040.05 Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income簡明綜合中期損益及其他全面收益表道和環球 二零二三年中期報告For the six months ended 30 June 2023截至二零二三年六月三十日止六個月2For the six months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年(Unaudited)(Unaudited)（未經審核）（未經審核）US$’000US$’000千美元千美元 PROFIT FOR THE PERIOD期間溢利601681 OTHER COMPREHENSIVE INCOME其他全面收入Item that may be reclassified to profit or loss in subsequent periods:於其後期間可能會重新分類至損益之項目：Exchange differences on translation of foreign operations換算海外業務之 匯兌差額(306)(438) OTHER COMPREHENSIVE INCOME FOR THE PERIOD期間其他全面收入(306)(438) TOTAL COMPREHENSIVE INCOME FOR THE PERIOD ATTRIBUTABLE TO OWNERS OF THE COMPANY本公司擁有人應佔期間全面收入總額295243 Condensed Consolidated Interim Statement of Financial Position簡明綜合中期財務狀況表Daohe Global Interim Report 2023As at 30 June 2023於二零二三年六月三十日330 June 202331 December 2022二零二三年六月三十日二零二二年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）NoteUS$’000US$’000附註千美元千美元 NON-CURRENT ASSETS非流動資產Property, plant and equipment物業、廠房及設備10496305Right-of-use assets使用權資產111,618765Financial asset at fair value through profit or loss按公平值計入損益之金融資產167167Deposits按金306221 Total non-current assets非流動資產總值2,5871,458 CURRENT ASSETS流動資產Inventories存貨704837Trade receivables應收貿易賬款123,1473,210Prepayments, deposits and other receivables預付款項、按金及其他應收款項2,8042,562Bank deposits with initial term of over three months初始存款期逾三個月之 銀行存款4,8843,724Cash and cash equivalents現金及現金等值項目14,04014,482 Total current assets流動資產總值25,57924,815 CURRENT LIABILITIES流動負債Trade payables應付貿易賬款131,371885Accruals, provisions and other payables應計費用、撥備及其他應付款項6,5326,458Contract liabilities合約負債1,3531,378Lease liabilities租賃負債1,039697Loan from a shareholder來自一名股東貸款15(a)3,8563,856Bank borrowings銀行借款692416Tax payable應付稅項430446 Total current liabilities流動負債總額15,27314,136 NET CURRENT ASSETS流動資產淨值10,30610,679 TOTAL ASSETS LESS CURRENT LIABILITIES資產總值減流動負債12,89312,137 道和環球 二零二三年中期報告430 June 202331 December 2022二零二三年六月三十日二零二二年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）US$’000US$’000千美元千美元 NON-CURRENT LIABILITIES非流動負債Lease liabilities租賃負債1,007703Provisions撥備154–Post-employment benefits僱員退休福利177174 Total non-current liabilities非流動負債總額1,338877 NET ASSETS資產淨值11,55511,260 EQUITY權益Share capital股本20,12820,128Reserves儲備(8,573)(8,868) TOTAL EQUITY權益總額11,55511,260 Condensed Consolidated Interim Statement of Changes in Equity簡明綜合中期權益變動表Daohe Global Interim Report 2023For the six months ended 30 June 2023截至二零二三年六月三十日止六個月5Unaudited未經審核 SharecapitalSharepremiumSpecialreserve#CapitalredemptionreserveCapitalreserveExchangefluctuationreserveAccumulatedlossesTotal股本股份溢價特別儲備#資本贖回儲備資本儲備匯兌波動儲備累計虧損總計US$’000US’000US$’000US$’000US$’000US$’000US$’000US$’000千美元千美元千美元千美元千美元千美元千美元千美元 At 1 January 2023於二零二三年一月一日20,128153,40950481,6952,353(166,423)11,260Profit for the period期間溢利––––––601601Other comprehensive income for the period:期間其他全面 收入：Exchange differences on translation of foreign operations換算海外業務之匯兌差額–––––(306)–(306) Total comprehensive income for the period期間全面收入 總額–––––(306)601295 At 30 June 2023於二零二三年六月三十日20,128153,409*50*48*1,695*2,047*(165,822)*11,555 道和環球 二零二三年中期報告6Unaudited未經審核 SharecapitalSharepremiumSpecialreserve#CapitalredemptionreserveCapitalreserveExchangefluctuationreserveAccumulatedlossesTotal股本股份溢價特別儲備#資本贖回儲備資本儲備匯兌波動儲備累計虧損總計US$’000US’000US$’000US$’000US$’000US$’000US$’000US$’000