首程控股2023 中期报告

中期財務資料的審閱報告4 簡明綜合中期全面收益表6 簡明綜合中期財務狀況表8 管理層論述與分析38 其他資料59 CORPORATE INFORMATION公司資料 董事會 執行董事趙天暘（主席）徐量 BOARD OF DIRECTORS Zhao Tianyang(Chairman)Xu Liang 非執行董事 Non-Executive Directors 李浩（副主席）劉景偉何智恒彭吉海 Li Hao(Vice Chairman)Liu JingweiHo Gilbert Chi HangPeng Jihai 獨立非執行董事 Independent Non-Executive Directors 王鑫蔡奮強鄧有高張泉靈諸葛文靜 Wang XinChoi Fan Keung VicDeng YougaoZhang QuanlingZhuge Wenjing 審核委員會 AUDIT COMMITTEE 王鑫（主席）劉景偉何智恒蔡奮強鄧有高張泉靈諸葛文靜 Wang Xin(Chairman)Liu JingweiHo Gilbert Chi HangChoi Fan Keung VicDeng YougaoZhang QuanlingZhuge Wenjing 提名委員會 NOMINATION COMMITTEE 趙天暘（主席）王鑫鄧有高張泉靈 Zhao Tianyang(Chairman)Wang XinDeng YougaoZhang Quanling 薪酬委員會 張泉靈（主席）彭吉海王鑫蔡奮強 Zhang Quanling(Chairlady)Peng JihaiWang XinChoi Fan Keung Vic 公司秘書陳詠梅 COMPANY SECRETARY Chan Weng Mui 核數師 AUDITOR 羅兵咸永道會計師事務所執業會計師及註冊公眾利益實體核數師 PricewaterhouseCoopersCertified Public Accountants and Registered PIE Auditor 股份過戶登記處 SHARE REGISTRAR 卓佳登捷時有限公司香港夏慤道16號遠東金融中心17樓 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 註冊辦事處及主要營業地點 REGISTERED OFFICE ANDPRINCIPAL PLACE OF BUSINESS 香港灣仔告士打道56號東亞銀行港灣中心7樓 7th FloorBank of East Asia Harbour View Centre56 Gloucester RoadWanchaiHong Kong 股份代號697 STOCK CODE 697 網址www.shouchengholdings.com WEBSITE www.shouchengholdings.com REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION中期財務資料的審閱報告 致首程控股有限公司董事會 To the Board of Directors of Shoucheng Holdings Limited(incorporated in Hong Kong with limited liability) （於香港註冊成立之有限公司） 引言 INTRODUCTION 本核數師（以下簡稱「我們」）已審閱列載於第6頁至第37頁的中期財務資料，此中期財務資料包括首程控股有限公司（以下簡稱「貴公司」）及其附屬公司（以下統稱「貴集團」）於2023年6月30日的簡明綜合中期財務狀況表與 截 至 該 日 止 六 個 月 期 間 的 簡 明 綜 合 中 期全面收益表、簡明綜合中期權益變動表和簡明綜合中期現金流量表，以及經挑選的解釋附註。香港聯合交易所有限公司證券上市規則規定，就中期財務資料擬備的報告必須符合 以 上 規 則 的 有 關 條 文 以 及 香 港 會 計 師 公會頒布的香港會計準則第34號「中期財務報告」。貴公司董事須負責根據香港會計準則第34號「中期財務報告」擬備及列報該等中期財務資料。我們的責任是根據我們的審閱對該等中期財務資料作出結論，並僅按照我們協定的業務約定條款向閣下（作為整體）報告我們的結論，除此之外本報告別無其他目的。我們不會就本報告內容對任何其他人士負上或承擔任何責任。 We have reviewed the interim financial information set out onpages 6 to 37, which comprises the condensed consolidatedinterim statement of financial position of Shoucheng HoldingsLimited (the“Company”) and its subsidiaries (together, the“Group”) as at 30 June 2023 and the condensed consolidatedinterim statement of comprehensive income, the condensedconsolidated interim statement of changes in equity and theinterim condensed consolidated statement of cash flows for thesix-month period then ended, and selected explanatory notes. TheRules Governing the Listing of Securities on The Stock Exchangeof Hong Kong Limited require the preparation of a report oninterim financial information to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard 34“Interim Financial Reporting” issued by the Hong Kong Instituteof Certified Public Accountants. The directors of the Company areresponsible for the preparation and presentation of this interimfinancial information in accordance with Hong Kong AccountingStandard 34 “Interim Financial Reporting” issued by the HongKong Institute of Certified Public Accountants. Our responsibility isto express a conclusion on this interim financial information basedon our review and to report our conclusion solely to you, as a body,in accordance with our agreed terms of engagement, and for noother purpose. We do not assume responsibility towards or acceptliability to any other person for the contents of this report. 審閱範圍 SCOPE OF REVIEW 我們已根據香港會計師公會頒布的香港審閱準則第2410號「由實體的獨立核數師執行中期財務資料審閱」進行審閱。審閱中期財務資料包括主要向負責財務和會計事務的人員作出查詢，及應用分析性和其他審閱程序。審閱 的 範 圍 遠 較 根 據《香 港 審 計 準 則 》進 行 審計的範圍為小，故不能令我們保證我們將知悉在審計中可能被發現的所有重大事項。因此，我們不會發表審計意見。 We conducted our review in accordance with Hong KongStandard on Review Engagements 2410,“Review of InterimFinancial Information Performed by the Independent Auditor ofthe Entity” issued by the Hong Kong Institute of Certified PublicAccountants. A review of interim financial information consistsof making inquiries, primarily of persons responsible for financialand accounting matters, and applying analytical and other reviewprocedures. A review is substantially less in scope than an auditconducted in accordance with Hong Kong Standards on Auditingand consequently does not enable us to obtain assurance thatwe would become aware of all significant matters that might beidentified in an audit. Accordingly, we do not express an auditopinion. 結論 CONCLUSION 按 照 我 們 的 審 閱，我 們 並 沒 有 發 現 任 何 事項，令我們相信貴集團中期財務資料未有在各重大方面根據香港會計準則第34號「中期財務報告」擬備。 Based on our review, nothing has come to our attention thatcauses us to believe that the interim financial information of theGroup is not prepared, in all material respects, in accordance withHong Kong Accounting Standard 34 “Interim Financial Reporting”. 羅兵咸永道會計師事務所執業會計師 PricewaterhouseCoopers Certified Public Accountants 2023年8月28日 Hong Kong, 28 August 2023 CONDENSED CONSOLIDATED INTERIM STATEMENT OF COMPREHENSIVE INCOME簡明綜合中期全面收益表 FOR THE SIX MONTHS ENDED 30 JUNE 2023截至2023年6月30日止六個月 以上簡明綜合中期全面收益表應與隨附之附