合丰集团2023中期报告

CONTENTS CORPORATE INFORMATION2公司資料CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME4簡明綜合損益及其他全面收益表CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION6簡明綜合財務狀況表CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY8簡明綜合權益變動表CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS10簡明綜合現金流量表NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS12簡明綜合財務報表附註MANAGEMENT DISCUSSION AND ANALYSIS33管理層討論及分析DISCLOSURE OF INTERESTS37權益披露OTHER INFORMATION46其他資料 CORPORATE INFORMATION BOARD OF DIRECTORS 許森平先生（主席）許森泰先生（行政總裁） Executive DirectorsMr. Hui Sum Ping(Chairman)Mr. Hui Sum Tai(Chief Executive Officer) 曹思維先生黃珠亮先生周淑明先生 Independent Non-Executive DirectorsMr. Tso Sze WaiMr. Wong Chu LeungMr. Chau Suk Ming AUDIT COMMITTEE 曹思維先生（主席）黃珠亮先生周淑明先生 Mr. Tso Sze Wai(Chairman)Mr. Wong Chu LeungMr. Chau Suk Ming REMUNERATION COMMITTEE 曹思維先生（主席）黃珠亮先生周淑明先生 Mr. Tso Sze Wai(Chairman)Mr. Wong Chu LeungMr. Chau Suk Ming NOMINATION COMMITTEE 曹思維先生（主席）黃珠亮先生周淑明先生 Mr. Tso Sze Wai(Chairman)Mr. Wong Chu LeungMr. Chau Suk Ming AUTHORISED REPRESENTATIVES 許森泰先生王名俊先生 Mr. Hui Sum TaiMr. Wong Ming Chun COMPANY SECRETARY 王名俊先生 Mr. Wong Ming Chun AUDITORZHONGHUI ANDA CPA Limited 中匯安達會計師事務所有限公司 HONG KONG OFFICE 香港新界荃灣沙咀道57號及大涌道30–38號荃運工業中心（第二期）22樓E、F及H座 Workshops E, F and H, 22nd FloorSuperluck Industrial Centre (Phase 2)No. 57 Sha Tsui Road andNos. 30–38 Tai Chung Road, Tsuen WanNew Territories Hop Fung Group Holdings LimitedInterim Report 2023 （續） CORPORATE INFORMATION(continued) REGISTERED OFFICE Third Floor, Century YardCricket SquareP.O. Box 902Grand Cayman KY1-1103Cayman Islands Third Floor, Century YardCricket SquareP.O. Box 902Grand Cayman KY1-1103Cayman Islands SHARE REGISTRARS ANDTRANSFER AGENTS Principal share registrar and transfer agent inthe Cayman IslandsTricor Services (Cayman Islands) LimitedThird Floor, Century YardCricket SquareP.O. Box 902Grand Cayman KY1-1103Cayman Islands Tricor Services (Cayman Islands) LimitedThird Floor, Century YardCricket SquareP.O. Box 902Grand Cayman KY1-1103Cayman Islands Branch share registrar and transfer agent inHong KongTricor Abacus Limited 17/F, Far East Finance Centre16 Harcourt RoadHong Kong 卓佳雅柏勤有限公司香港夏愨道16號遠東金融中心17樓 PRINCIPAL BANKERS 渣打銀行星展銀行（香港）有限公司大華銀行有限公司中國農業銀行股份有限公司中國銀行股份有限公司 Standard Chartered BankDBS Bank (Hong Kong) LimitedUnited Overseas Bank LimitedAgricultural Bank of China LimitedBank of China Limited 2320 STOCK CODE 2320 WEBSITE www.hopfunggroup.com www.hopfunggroup.com 合豐集團控股有限公司（「本公司」）董事會（「董事會」或「董事」）欣然宣佈本公司及其附屬公司（統稱「本集團」）截至二零二三年六月三十日止六個月之未經審核簡明綜合業績，連同二零二二年同期之比較數字如下： The board of directors (the “Board” or “Directors”) ofHop Fung Group Holdings Limited (the “Company”)is pleased to announce the unaudited condensedconsolidated results of the Company and itssubsidiaries (collectively referred to as the “Group”) forthe six months ended 30 June 2023 together with thecomparative figures for the corresponding period in2022 as follows: CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSSAND OTHER COMPREHENSIVEINCOMEFor the six months ended 30 June 2023 CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSSAND OTHER COMPREHENSIVEINCOME(continued) For the six months ended 30 June 2023 CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITYFor the six months ended 30 June 2023 (Unaudited) （續） CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY(continued) For the six months ended 30 June 2022 (Unaudited) 截至二零二二年六月三十日止六個月（未經審核） (i)特別儲備指本公司於附屬公司之投資成本與附屬公司無投票權遞延股本總額及因二零零三年集團重組而收購之附屬公司之股本面值之差額。 (i)Special reserve represents the difference between thecosts of investments in subsidiaries of the Companyand the aggregate amount of the non-voting deferredshare capital of the subsidiaries and the nominal valueof the share capital of the subsidiaries acquired as aresult of the group reorganisation in 2003. (ii)According to the relevant laws in the People’s Republicof China (“PRC”), subsidiaries which were establishedin the PRC are required to transfer at least 10% of theirnet profit after taxation to a non-distributable reservefund until the reserve balance reaches 50% of therespective subsidiaries’ registered capital. The transferto this reserve must be made before the distributionof dividends to owners. Such reserve fund can beused to offset the previous years’ losses, if any, and isnon-distributable other than upon liquidation. (ii)根據中華人民共和國（「中國」）相關法律，在中國成立的附屬公司須將至少10%的除稅後純利轉入不可分派儲備基金，直至儲備結餘達到附屬公司註冊資本的50%為止。轉入該儲備金必須在向所有者分派股息前進行。該儲備基金可用於彌補以前年度的虧損（如有），除清算時外，不得分派。 CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWSFor the six months ended 30 June 2023 STATEMENT OF CASH FLOWS(continued) For the six months ended 30 June 2023 NOTES TO THE CONDENSEDCONSOLIDATED FINANCIALSTATEMENTSFor the six months ended 30 June 2023 1. 1.GENERAL 本公司根據開曼群島法例第22章公司法（一九六一年第3條法例，經綜合及修訂）於開曼群島註冊成立為獲豁免有限公司，其股份於香港聯合交易所有限公司（「聯交所」）上市。本公司之註冊辦事處之地址載於本中期報告公司資料章節內。 The Company is an exempted company withlimited liability incorporated in the CaymanIslands under the