Interim Report2023(A company incorporated in the Cayman Islands with limited liability)Stock code 股份代號 : 2486Plus Group Holdings Inc.普樂師集團控股有限公司Plus Group Holdings Inc.普樂師集團控股有限公司中期報告（於開曼群島註冊成立的有限公司） CONTENTS 目錄Corporate Information公司資料Definitions釋義Financial Summary and Operation Highlights財務概要及營運摘要Management Discussion and Analysis管理層討論與分析Corporate Governance and Other Information企業管治及其他資料Interim condensed consolidated statement of comprehensive income中期簡明綜合全面收益表Interim condensed consolidated statement of financial position中期簡明綜合財務狀況表Interim condensed consolidated statement of changes in equity中期簡明綜合權益變動表Interim condensed consolidated statement of cash flows中期簡明綜合現金流量表Notes to the interim financial information中期財務資料附註25912243435373840 PLUS GROUP HOLDINGS INC. Interim Report 20232CORPORATE INFORMATION公司資料THE BOARDExecutive DirectorsMr. Sun Guangjun (Chairman and chief executive officer)Mr. Yang HongNon-executive DirectorsMr. Li JianboMr. Zhong JieshengIndependent Non-executive DirectorsMr. Lau Man TakMs. Li YingkaiMr. Ngan Wing HoAUDIT COMMITTEEMr. Lau Man Tak (Chairman)Ms. Li YingkaiMr. Ngan Wing HoNOMINATION COMMITTEEMr. Sun Guangjun (Chairman)Mr. Lau Man TakMs. Li YingkaiREMUNERATION COMMITTEEMs. Li Yingkai (Chairman)Mr. Sun GuangjunMr. Ngan Wing HoJOINT COMPANY SECRETARIESMr. Chow Kit Ting (CPA)Ms. Guo YanAUTHORISED REPRESENTATIVESMr. Yang HongMr. Chow Kit TingAUDITORPricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22/F, Prince’s BuildingCentralHong Kong董事會執行董事孫廣軍先生 （主席及行政總裁）楊洪先生非執行董事李建波先生鐘傑生先生獨立非執行董事劉文德先生李營開女士顏永豪先生審核委員會劉文德先生（主席）李營開女士顏永豪先生提名委員會孫廣軍先生（主席）劉文德先生李營開女士薪酬委員會李營開女士（主席）孫廣軍先生顏永豪先生聯席公司秘書周傑霆先生 (CPA)郭燕女士授權代表楊洪先生周傑霆先生核數師羅兵咸永道會計師事務所執業會計師註冊公眾利益實體核數師香港中環太子大廈22樓 3౷ᆀࢪණྠછٰϞࠢʮ̡ 二零二三年中期報告Corporate Information公司資料開曼群島註冊辦事處PO Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands總部及中國主要營業地點 中國上海普陀區長壽路652號6號樓2樓至3樓香港主要營業地點 香港金鐘金鐘道88號太古廣場二座35樓3525室法律顧問就香港法律天元律師事務所（有限法律責任合夥）香港中環康樂廣場1號怡和大廈33樓3304–3309室合規顧問國泰君安融資有限公司香港中環皇后大道中181號新紀元廣場低座26樓至28樓股份過戶登記總處Maples Fund Services (Cayman) LimitedPO Box 1093Boundary HallCricket SquareGrand CaymanKY1-1102, Cayman IslandsREGISTERED OFFICE IN THE CAYMAN ISLANDSPO Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN PRC2F-3F, Building 6No. 652 Changshou RoadPutuo DistrictShanghaiPRCPRINCIPAL PLACE OF BUSINESS IN HONG KONGUnit 3525, 35/FTwo Pacific Place88 QueenswayAdmiraltyHong KongLEGAL ADVISERSAs to Hong Kong lawTian Yuan Law Firm LLPSuites 3304–330933/F, Jardine HouseOne Connaught PlaceCentralHong KongCOMPLIANCE ADVISERGuotai Junan Capital Limited26/F-28/F, Low Block Grand Millennium Plaza181 Queen’s RoadCentralHong KongPRINCIPAL SHARE REGISTRARMaples Fund Services (Cayman) LimitedPO Box 1093Boundary HallCricket SquareGrand CaymanKY1-1102, Cayman Islands PLUS GROUP HOLDINGS INC. Interim Report 20234$PSQPSBUF
*OGPSNBUJPO公司資料香港證券登記處卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓主要往來銀行中國上海普陀區曹楊路188號招商銀行上海曹楊分行公司網站www.plscn.com股份代號2486HONG KONG SHARE REGISTRARTricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongPRINCIPAL BANKChina Merchants Bank Shanghai Caoyang BranchNo.188 Caoyang RoadPutuo DistrictShanghaiPRCCOMPANY’S WEBSITEwww.plscn.comSTOCK CODE2486 5౷ᆀࢪණྠછٰϞࠢʮ̡ 二零二三年中期報告DEFINITIONS釋義“AFRC”the Accounting and Financial Reporting Council of Hong Kong「會財局」香港會計及財務匯報局“Articles of Association”the articles of association of the Company adopted by special resolutions passed on 4 April 2023 with effect from the Listing Date「組織章程細則」本公司於2023年4月4日以特別決議通過而採納的組織章程細則，自上市日期起生效“Board”the board of Directors of the Company「董事會」本公司董事會“BVI”the British Virgin Islands「英屬處女群島」英屬處女群島“Chairman”the chairman of the Board「主席」董事會主席“Company”Plus Group Holdings Inc. (普樂師集團控股有限公司), an exempted company incorporated under the laws of the Cayman Islands with limited liability on 30 September 2021, the Shares of which were listed on the Main Board of the Stock Exchange on the Listing Date (stock code: 2486)「本公司」普樂師集團控股有限公司，一家於2021年9月30日根據開曼群島法例註冊成立的獲豁免有限公司，其股份於上市日期於聯交所主板上市（股份代號：2486）“Director(s)”the director(s) of the Company「董事」本公司董事“FMCG” fast-moving consumer goods, including non-durable household goods such as foods, beverages, cosmetics, tobacco, and other consumables「快速消費品」快速消費品，包括不耐用日常用品，如食物、飲料、化妝品、煙草及其他消耗品“Group”the Company and its subsidiaries「本集團」本公司及其附屬公司“Guangjun Holdings”Guangjun Holdings Limited, a company incorporated in the BVI with limited liability on 13 September 2021 and owned by Summit Plus and Junshu Holdings as to 99% and 1%, respectively「Guangjun Holdings」Guangjun Holdin