天机控股2023年中期报告

VIRTUAL MIND HOLDING COMPANY LIMITED (Incorporated in the Cayman Islands with limited liability) Stock Code1520 INTERIM REPORT2023 截至二零二三年六月三十日止六個月： For the six months ended 30 June 2023: •於二零二三年上半年，本集團的 收 入 隨 經 濟 復 甦 而 有 所 回升。本集團於報告期的收入增加 約37.5%至 約31,932,000港元（ 二 零 二 二 年：23,224,000港元）； •revenue of the Group saw a recovery in the firsthalf of 2023 alongside the economic recovery.Revenue of the Group for the reporting periodincreased by approximately 37.5% to approximatelyHK$31,932,000 (2022: HK$23,224,000); •截至二零二三年六月三十日止六 個 月 的 毛 利 約 為6,199,000港元（二零二二年：6,199,000港 元）， 與 截 至 二 零 二 二 年 六月 三 十 日 止 六 個 月 相 比 保 持不 變。 服 飾 業 務 錄 得 毛 利 約1,836,000港 元（ 二 零 二 二 年：毛 虧 損1,863,000港 元）、 貸 款融資業務錄得毛利約4,124,000港元（二零二二年：8,062,000港元），而知識產權應用及產品業 務 錄 得 毛 利 約239,000港 元（二零二二年：無，該業務於二零二二年七月才開始營運）； •gross profit for the six months ended 30 June2023 was approximately HK$6,199,000 (2022:HK$6,199,000), remained unchanged compared tosix months ended 30 June 2022. Apparel operationrecorded gross profit of approximately HK$1,836,000(2022: gross loss of HK$1,863,000), money lendingoperation earned gross profit of approximatelyHK$4,124,000 (2022: HK$8,062,000) and IPapplication and products operation recorded grossprofit of approximately HK$239,000 (2022: N/A,operation only commenced in July 2022); •截至二零二三年六月三十日止六個月，本公司擁有人應佔期間 虧 損 約21,251,000港 元（ 二零二二年：40,992,000港元），減 少48.2%。 本 公 司 擁 有 人 應佔期間虧損減少主要由於撥回報告期的應收貸款及利息的預期信貸虧損； •the loss for the period attributable to owners ofthe Company for the six months ended 30 June2023 was approximately HK$21,251,000 (2022:HK$40,992,000), decreased by 48.2%. The decreasein the loss for the period attributable to owners ofthe Company was primarily due to the reversal ofexpected credit loss on loans and interest receivablesfor the reporting period; •本公司董事會（「董事會」）不建議派發任何中期股息。 •the Board of Directors of the Company (the “Board”)did not recommend the payment of any interimdividend. Unaudited Condensed Consolidated Statement ofComprehensive Income未經審核簡明綜合全面收益表 For the six months ended 30 June 2023 Unaudited Condensed Consolidated Statement ofComprehensive Income未經審核簡明綜合全面收益表 For the six months ended 30 June 2023 Unaudited Condensed Consolidated Statement ofFinancial Position未經審核簡明綜合財務狀況表 As at 30 June 2023 Unaudited Condensed Consolidated Statement ofFinancial Position未經審核簡明綜合財務狀況表 As at 30 June 2023 Unaudited Condensed Consolidated Statement ofChanges in Equity未經審核簡明綜合權益變動表 For the six months ended 30 June 2023 Unaudited Condensed Consolidated Statement ofCash Flows 未經審核簡明綜合現金流量表 For the six months ended 30 June 2023 Notes附註 For the six months ended 30 June 2023 1. 1.CORPORATE INFORMATION 本公司於二零一三年六月十九日在開曼群島註冊成立為獲豁免有限公司。本公司的註冊辦事處及主要營業地點的地址分別為Cricket Square, HutchinsDrive, P.O. Box 2681, GrandCayman, KY1-1111, CaymanIslands及香港九龍長沙灣青山道538號半島大廈25樓2511-15室。本公司股份於香港聯合交易所有限公司主板上市。 The Company was incorporated as an exemptedcompany with limited liability in the Cayman Islandson 19 June 2013. The addresses of the registeredoffice and principal place of business of the Companyare Cricket Square, Hutchins Drive, P.O. Box 2681,Grand Cayman KY1-1111, Cayman Islands andRoom 2511-15, 25/F, Peninsula Tower, 538 CastlePeak Road, Cheung Sha Wan, Kowloon, Hong Kongrespectively. The Company’s shares are listed on theMain Board of the Stock Exchange of Hong KongLimited. 本公司為一間投資控股公司，連同其附屬公司（統稱為「本集團」）主要從事服飾設計、製造及貿易、提供貸款融資服務及銷售潮流文化產品。本集團的業務營運於期內並無重大變動。 The Company is an investment holding company andits subsidiaries (together the “Group”) are principallyengaged in the design, manufacturing and tradingof apparels, provision of money lending services andsale of trendy and cultural products. There were nosignificant changes in the Group’s business operationduring the period. 2. 2.BASIS OF PREPARATION AND PRINCIPALACCOUNTING POLICIES (a)本集團截至二零二三年六月三十日止六個月的未經審核簡明綜合財務報表乃按照香港會計師公會（「香港會計師公會」）頒佈的香港會計準則第34號編製。未經審核簡明綜合財務報表亦包括香港公司條例及香港聯合交易所有限公司證 券 上 市 規 則（「 上 市 規則」）的適用披露規定。 (a)The unaudited condensed consolidatedfinancial statements of the Group for the sixmonths ended 30 June 2023 have beenprepared in accordance with Hong KongAccounting Standards 34 issued by the HongKong Institute of Certified Public Accountants( “ H K I C PA ” ) . T h e u n a u d i t e d c o n d e n s e dconsolidated financial statements also includethe applicable disclosure requirements of theHong Kong Companies Ordinances and RulesGoverning the Listing of Securities on TheStock Exchange of Hong Kong Limited (“ListingRules”). 編製未經審核綜合財務報表所用之會計政策與編製本 集 團 截 至 二 零 二 二 年十二月三十一日止年度之年度財務報表一致，惟就採用香港會計師公會頒佈的就於二零二三年一月一日開始的年度期間強制應用的準則、修訂及詮釋除外。 The accounting policies used in the preparationof the unaudited consolidated financialstatements are consistent with those used inthe preparation of the Group’s annual financialstatements for the year ended 31 December2022 except for the adoption of the standards,amendments and interpretations issued bythe HKICPA mandatory for annual periodsbeginning on 1 January 2023. 財 務 報 表 以 本 公 司 的 功能 貨 幣 港 元（「 港 元」