应星控股二零二三年中期报告

(Formerly known as Deyun Holding Ltd.)(前 稱 為 德 運 控 股 有 限 公 司 *)(Incorporated in the Cayman Islands with limited liability)(於 開 曼 群 島 註 冊 成 立 的 有 限 公 司)Stock Code股 份 代 號: 1440 *foridentificationpurposeonly僅供識別 2Corporate Information公司資料5Key Financial Highlights主要財務摘要6Management Discussion and Analysis管理層討論及分析16Corporate Governance and Other Information企業管治及其他資料26Report on Review of Interim Financial Information中期財務資料的審閱報告28Condensed Consolidated Income Statement簡明綜合收益表29Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表30Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表32Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表35Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表37Notes to the Condensed Consolidated Interim Financial Information簡明綜合中期財務資料附註 Corporate Information公司資料 BOARD OF DIRECTORS 蔡榮星先生（主席）林民強先生Larry Stuart Torchin先生簡雪艮女士 Mr. Tsoi Wing Sing(Chairman)Mr. Lin MinqiangMr. Larry Stuart TorchinMs. Jian Xuegen 周傑霆先生趙國雄博士陳海山先生 Independent non-executive directorsMr. Chow Kit TingDr. Chiu Kwok Hung, JustinMr. Chan Hoi Shan 周傑霆先生（主席）趙國雄博士陳海山先生 AUDIT COMMITTEEMr. Chow Kit Ting(Chairman) Dr. Chiu Kwok Hung, JustinMr. Chan Hoi Shan 陳海山先生（主席）周傑霆先生趙國雄博士 REMUNERATION COMMITTEEMr. Chan Hoi Shan(Chairman) Mr. Chow Kit TingDr. Chiu Kwok Hung, Justin 蔡榮星先生（主席）趙國雄博士陳海山先生 NOMINATION COMMITTEEMr. Tsoi Wing Sing(Chairman) Dr. Chiu Kwok Hung, JustinMr. Chan Hoi Shan 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香港中環太子大廈22樓 PricewaterhouseCoopersCertified Public Accountants &Registered Public Interest Entity Auditor22/F, Prince’s BuildingCentralHong Kong Corporate Information公司資料 REGISTERED OFFICE 71 Fort StreetP.O. Box 500George TownGrand Cayman KY1-1106Cayman Islands 71 Fort StreetP.O. Box 500George TownGrand Cayman KY1-1106Cayman Islands PRINCIPAL PLACE OF BUSINESS IN CHINANo. 97 Longjiangnan Road 中國福建省福州長樂區松下鎮壟下村龍江南路97號 Longxia Village, Songxia TownChangle District, FuzhouFujian, the PRC 徐靜女士(CICPA, FCCA, FCPA) COMPANY SECRETARYMs. Xu Jing(CICPA, FCCA, FCPA) 蔡榮星先生徐靜女士 AUTHORISED REPRESENTATIVESMr. Tsoi Wing SingMs. Xu Jing PRINCIPAL BANKERSBank of China Company Limited, Changle Sub-branch 中國銀行股份有限公司長樂支行興業銀行股份有限公司長樂支行招商銀行福州分行五四支行中國銀行（香港）有限公司 Industrial Bank Company Limited, Changle Sub-branchChina Merchants Bank, Fuzhou Branch, Wusi Sub-branchBank of China (Hong Kong) Limited THE CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICEAppleby Global Services (Cayman) Limited Appleby Global Services (Cayman) Limited71 Fort StreetP.O. Box 500George TownGrand Cayman KY1-1106Cayman Islands 71 Fort StreetP.O. Box 500George TownGrand Cayman KY1-1106Cayman Islands Corporate Information公司資料 HONG KONG SHARE REGISTRAR 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712至1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17th FloorHopewell Centre183 Queen’s Road EastWan ChaiHong Kong 香港 PLACE OF BUSINESS IN HONG KONGUnit 1705, 17/F 上環文咸東街50號寶恆商業中心17樓1705室 Strand 5050 Bonham StrandSheung WanHong Kong www.starshineholdings.com COMPANY’S WEBSITEwww.starshineholdings.com 應星控股 STOCK NAMESTAR SHINE HLDG 1440 STOCK CODE1440 Key Financial Highlights主要財務摘要 The board (the “Board”) of directors (the “Directors”)of Star Shine Holdings Group Limited (the “Company”)announces the unaudited interim results of the Companyand its subsidiaries (collectively the “Group”) (and eachbeing “we”, “us” or “our Group” for the purposes of thisinterim report as appropriate) for the six months ended30 June 2023 (the “Interim Period”), together with thecomparative figures for the six months ended 30 June 2022. 應星控股集團有限公司（「」）董事（「」）會（「」）謹此宣佈本公司及其附屬公司（統稱「」）（就本中期報告而言，各自為「我們」或「集 團」（倘 適 用））截 至2023年6月30日止六個月（「」）的 未 經 審 核 中 期 業 績，連 同 截 至2022年6月30日止六個月的比較數字。 Management Discussion and Analysis管理層討論及分析 BUSINESS REVIEW 我們為一家歷史悠久的花邊製造商及染整服務供應商，總部位於中華人 民 共 和 國（「」）福 建 省 福 州市。我們主要從事按訂單製造及向客戶銷售花邊以生產品牌內衣產品。就染整服務而言，我們的客戶主要為花邊及泳裝製造商，彼等向我們提供其本身的花邊及泳裝面料，在進一步製造前進行染色。 We are a long-established lace manufacturer and dyeingservice provider based in Fuzhou City, Fujian, the People’sRepublic of China (the “PRC”). We are primarily engagedin manufacturing and sales of lace to our customers toproduce branded lingerie products on order-by-order basis.For our dyeing services, our customers are mainly laceand swimwear manufacturers who would provide us withtheir own lace and swimwear fabrics to dye before furtherfabrication. 作為我們業務多元化策略的一部分，我 們 於2021年 下 半 年 在 香 港 進 軍鞋類貿易業務。 As part of our business diversification strategies, we tappedinto the footwear trading business in Hong Kong in thesecond half of 2021. 於中期期間，中國內地的經濟活動逐步復甦。然而，經濟復常的速度緩慢，加上對未來收入的不確定，影響了消費者的信心。服裝及鞋履的需求持續下滑。本集團的收益由截至2022年6月30日止六個月的約人民幣80.4百萬元減少約41.5%至中期期間的約人民幣47.1百萬元。本集團於中期期間錄得淨虧損人民幣5.6百 萬 元，而 截 至2022年6月30日止六個月則錄得淨利潤約人民幣4.9百萬元。 During the Interim Period, economic activities in themainland China have been resuming gradually. However,fragile economic recovery and uncertainty about futureincome have weighted on consumer con