北京健康中期报告2023

Incorporated in the Cayman Islands with limited liability於開曼群島註冊成立之有限公司 Stock Code股份代號: 2389 中 期 報 告Interim Report2023 CONTENTS Unaudited Interim Financial Information Interim Condensed Consolidated: 2Statement of Profit or Loss and Other Comprehensive Income 5Statement of Financial Position 7Statement of Changes in Equity 10Statement of Cash Flows 13Notes to Interim Condensed Consolidated Financial Information 47Management Discussion and Analysis INTERIM RESULTS The board of directors (the “Board”) of Beijing Health(Holdings) Limited (the“Company”) presents theunaudited interim condensed consolidated financialinformation of the Company and its subsidiaries(collectively the “Group”) for the six months ended 30June 2023, together with the comparative figures for thecorresponding period in 2022. The interim condensedconsolidated financial information have not been audited,but have been reviewed by the Company’ s auditcommittee. INTERIM CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2023 768,550,000825,484,000 *These reserve accounts comprise the consolidated reservesof HK$768,550,000 (31 December 2022: HK$825,484,000)in the condensed consolidated statement of financialposition as at 30 June 2023. INTERIM CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 June 2023 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 June 2023 NOTES TO INTERIM CONDENSED CONSOLIDATEDFINANCIAL INFORMATION For the six months ended 30 June 2023 1. 1.CORPORATE INFORMATION Cricket Square, Hutchins Drive,P.O. Box 2681, KY1-1111, GrandCayman, Cayman Islands Beijing Health (Holdings) Limited (the “Company”)is a limited liability company incorporated in theCayman Islands and its shares have been listed onthe Main Board of The Stock Exchange of HongKong Limited (the “Stock Exchange” ) since 26April 2002. The registered office of the Company islocated at Cricket Square, Hutchins Drive, P.O. Box2681, KY1-1111, Grand Cayman, Cayman Islands. During the period, the Company and its subsidiaries(collectively referred to as the“Group”) wereinvolved in the provision of medical care, health careand geriatric care related services and products inthe People’s Republic of China (the “PRC”). 2. 2.B A S I S O F P R E P A R A T I O N A N DACCOUNTING POLICIES 2.1. 2.1. BASIS OF PREPARATION 1634 The interim condensed consolidated financialinformation for the six months ended 30 June2023 has been prepared in accordance withdisclosure requirements of Appendix 16 to TheRules Governing the Listing of Securities onThe Stock Exchange of Hong Kong Limited (the“Listing Rules”) and Hong Kong AccountingStandard (“ HKAS”) 34Interim FinancialReportingissued by the Hong Kong Instituteof Certified Public Accountants (“ HKICPA”).The interim condensed consolidated financialinformation does not include all the informationand disclosures required in the annual financialstatements, and should be read in conjunctionwith the Group’s annual consolidated financialstatements for the year ended 31 December2022. NOTES TO INTERIM CONDENSED CONSOLIDATEDFINANCIAL INFORMATION For the six months ended 30 June 2023 2. 2.B A S I S O F P R E P A R A T I O N A N DACCOUNTING POLICIES – continued 2.2. CHANGES IN ACCOUNTING POLICIES ANDDISCLOSURES 2.2. The accounting policies adopted in thep r e p a r a t i o n o f t h e i n t e r i m c o n d e n s e dc o n s o l i d a t e d f i n a n c i a l i n f o r m a t i o n a r econsistent with those applied in the preparationof the Group’ s annual consolidated financialstatements for the year ended 31 December2022, except for the adoption of the followingnew and revised Hong Kong Financial ReportingStandards (“HKFRSs”) for the first time for thecurrent period’s financial information. 1717171791281212 NOTES TO INTERIM CONDENSED CONSOLIDATEDFINANCIAL INFORMATION For the six months ended 30 June 2023 2.B A S I S O F P R E P A R A T I O N A N DACCOUNTING POLICIES – continued 2.2. 2.2. CHANGES IN ACCOUNTING POLICIES ANDDISCLOSURES – continued The nature and impact of the new and revisedHKFRSs that a