2Financial Highlights財務摘要3Financial Summary財務概要4Corporate Information公司資料6Management Discussion and Analysis管理層討論及分析15Report on Review of Interim Financial Information中期財務資料審閱報告17Interim Condensed Consolidated Statement of Profit or Loss中期簡明綜合損益表18Interim Condensed Consolidated Statement of Comprehensive Income中期簡明綜合全面收益表19Interim Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表21Interim Condensed Consolidated Statement of Changes in Equity中期簡明綜合權益變動表23Interim Condensed Consolidated Statement of Cash Flows中期簡明綜合現金流量表24Notes to Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註46Other Information其他資料Contents目錄 Yan Tat Group Holdings Limited / Interim Report 20232Financial Highlights財務摘要Six months ended 30 June截至六月三十日止六個月20232022Change二零二三年二零二二年變動HK$’000HK$’000(%)千港元千港元Results(Unaudited)(Unaudited)業績（未 經審核）（未 經審核） Revenue收益310,166373,902(17.0)Profit before tax除稅前溢利49,48351,781(4.4)Profit attributable to ordinary equity holders of the Company本公司普通權益持有人 應佔溢利42,56745,047(5.5)Basic earnings per share (expressed in HK cents per share)每股基本盈利 （以 每股港仙列示）HK17.7 cents17.7港仙HK18.8 cents18.8港仙(5.9)Diluted earnings per share (expressed in HK cents per share)每股攤薄盈利 （以 每股港仙列示）HK17.7 cents17.7港仙HK18.8 cents18.8港仙(5.9)Dividend per share (expressed in HK cents per share)每股股息 （以 每股港仙列示）Nil無Nil無N/A不適用 As at30 June2023As at31 December2022Change變動於二零二三年六月三十日於二零二二年十二月三十一日HK$’000HK$’000(%)千港元千港元Financial Position(Unaudited)(Audited)財務狀況（未 經審核）（經 審核） Total assets資產總值1,016,3831,058,381(4.0)Net debts (excluding cash and cash equivalents and pledged deposits)淨債務（不 包括現金及 現金等價物及已抵押 存款）(413,624)(373,094)10.9Shareholders’ equity股東權益680,659683,398(0.4)Net assets per share (expressed in HK$ per share)每股資產淨值 （以 每股港元列示）2.842.85(0.4)Net debts to total assets 淨債務對資產總值(40.7)%(35.3)%15.3Net debts to shareholders’ equity淨債務對股東權益(60.8)%(54.6)%11.4 3恩達集團控股有限公司 / 中期報告2023Financial Summary財務概要Six months ended 30 June截至六月三十日止六個月20232022Change二零二三年二零二二年變動HK$’000HK$’000(%)千港元千港元Results(Unaudited)(Unaudited)業績（未 經審核）（未 經審核） Revenue收益310,166373,902(17.0)Profit before tax除稅前溢利49,48351,781(4.4)Income tax expense所得稅開支(6,916)(6,734)2.7Profit for the period期內溢利42,56745,047(5.5)As at30 June2023As at31 December2022Change變動於二零二三年六月三十日於二零二二年十二月三十一日HK$’000HK$’000(%)千港元千港元Assets and Liabilities(Unaudited)(Audited)資產及負債（未 經審核）（經 審核） Total assets資產總值1,016,3831,058,381(4.0)Total liabilities負債總額335,724374,983(10.5)Net assets資產淨值680,659683,398(0.4) Yan Tat Group Holdings Limited / Interim Report 20234Corporate Information公司資料董事會執行董事陳勇女士（主 席，二 零二三年八月一日任命）陳榮賢先生（於 二零二三年八月一日辭任主席）陳恩永先生非執行董事陳恩光先生獨立非執行董事鍾玉明先生劉順銓先生邱榮耀先生公司秘書黎孝賢先生，FCPA, FCPA (Aust.)審核委員會邱榮耀先生（主 席）劉順銓先生鍾玉明先生提名委員會劉順銓先生（主 席）鍾玉明先生邱榮耀先生陳恩光先生陳恩永先生薪酬委員會鍾玉明先生（主 席）劉順銓先生邱榮耀先生陳恩光先生陳恩永先生授權代表陳恩永先生黎孝賢先生核數師安永會計師事務所執業會計師註冊公眾利益實體核數師法律顧問德恒律師事務所（香 港） 有限法律責任合夥註冊辦事處Windward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman IslandsBOARD OF DIRECTORSExecutive DirectorsMrs. Chan Yung (Chairman, appointed on 1 August 2023)Mr. Chan Wing Yin (Resigned as Chairman on 1 August 2023)Mr. Chan Yan WingNon-Executive DirectorMr. Chan Yan KwongIndependent Non-Executive DirectorsMr. Chung Yuk MingMr. Lau Shun ChuenMr. Yau Wing YiuCOMPANY SECRETARYMr. Lai Hau Yin, FCPA, FCPA (Aust.)AUDIT COMMITTEEMr. Yau Wing Yiu (Chairman)Mr. Lau Shun ChuenMr. Chung Yuk MingNOMINATION COMMITTEEMr. Lau Shun Chuen (Chairman)Mr. Chung Yuk MingMr. Yau Wing YiuMr. Chan Yan KwongMr. Chan Yan WingREMUNERATION COMMITTEEMr. Chung Yuk Ming (Chairman)Mr. Lau Shun ChuenMr. Yau Wing YiuMr. Chan Yan KwongMr. Chan Yan WingAUTHORISED REPRESENTATIVESMr. Chan Yan WingMr. Lai Hau YinAUDITORErnst & YoungCertified Public AccountantsRegistered Public Interest Entity AuditorLEGAL ADVISERDeHeng Law Offices (Hong Kong) LLPREGISTERED OFFICEWindward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands 5恩達集團控股有限公司 / 中期報告2023Corporate Information公司資料總部及香港主要營業地點香港九龍觀塘海濱道151–153號廣生行中心809–810室中國總部中國深圳坪山新區恩達路8號（西 門）荔景南路81號（東 正門）主要往來銀行香港上海滙豐銀行有限公司星展銀行（香 港） 有限公司中國建設銀行（亞 洲）中國銀行（深 圳坪山支行）中國農業銀行（深 圳坪山支行）股份過戶登記總處Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands香港股份過戶登記分處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓上市地點香港聯合交易所有限公司股份代號1480公司網站www.yantat.comHEADQUARTERS AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 809–810Kwong Sang Hong Centre151–153 Hoi Bun RoadKwun Tong, KowloonHong KongHEADQUARTERS IN THE PRC81 Lijing South Road (East Main Gate)No. 8 Yantat Road (West Gate)Pingshan New DistrictShenzhenThe PRCPRINCIPAL BANKERSThe Hongkong and Shanghai Bank Corporation LimitedDBS Bank (Hong Kong) LimitedChina Construction Bank (Asia)Bank of China (Shenzhen Pingshan Branch)Agricultural Bank of China (Shenzhen Pingshan Branch)PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEOcorian Trust (Cayman) LimitedWindward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETric