大同机械二零二三年中期报告

CONTENTS目錄Page頁次2Corporate Information公司資料4Condensed Consolidated Income Statement簡明綜合收益表5Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表6Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表8Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表9Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表10Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註26Management Discussion and Analysis管理層論述及分析37Supplementary Information補充資料43Glossary詞�CONTENTS目錄1二零二三年中期報告 Interim Report 2023 COSMOS MACHINERY ENTERPRISES LIMITED 大同機械企業有限公司CORPORATE INFORMATION公司資料 2董事會執行董事鄧 燾（主席）鄧 愚（行政總裁）非執行董事簡衞華瞿金平獨立非執行董事楊淑芬黃志煒林國明李偉業審核委員會楊淑芬（主席）黃志煒簡衞華薪酬委員會楊淑芬（主席）黃志煒鄧 燾提名委員會鄧 燾（主席）黃志煒林國明李偉業鄧 愚楊淑芬執行董事委員會鄧 燾（主席）鄧 愚授權代表鄧 燾鄧 愚BOARD OF DIRECTORSExecutive DirectorsTang To (Chairman)Tang Yu, Freeman (Chief Executive Officer)Non-executive DirectorsKan Wai WahQu JinpingIndependent Non-executive DirectorsYeung Shuk FanHuang Zhi WeiLam Kwok MingLee Wai Yip, AlvinAudit CommitteeYeung Shuk Fan (Chairman)Huang Zhi WeiKan Wai WahRemuneration CommitteeYeung Shuk Fan (Chairman)Huang Zhi WeiTang ToNomination CommitteeTang To (Chairman)Huang Zhi WeiLam Kwok MingLee Wai Yip, AlvinTang Yu, FreemanYeung Shuk FanCommittee of Executive DirectorsTang To (Chairman)Tang Yu, FreemanAUTHORISED REPRESENTATIVESTang ToTang Yu, FreemanCORPORATE INFORMATION公司資料 3二零二三年中期報告 Interim Report 2023CORPORATE INFORMATION (CONTINUED)公司資料（續） COMPANY SECRETARYWong Lai TongAUDITORTing Ho Kwan & ChanPRINCIPAL BANKERSBank of China (Hong Kong) LimitedBNP Paribas Hong Kong BranchNanyang Commercial Bank, LimitedThe Hongkong and Shanghai Banking Corporation LimitedREGISTERED OFFICE10th Floor, Billion Plaza 2No. 10 Cheung Yue StreetCheung Sha WanKowloon, Hong KongSHARE REGISTRARTricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongCOMPANY WEBSITEhttp://www.cosmel.comINVESTOR RELATIONS CONTACTAddress:10th Floor, Billion Plaza 2No. 10 Cheung Yue StreetCheung Sha WanKowloon, Hong KongE-mail:ir@cosmel.comTelephone:(852) 2376 6188Fax:(852) 2375 9626STOCK CODE118公司秘書王勵瑭核數師丁何關陳會計師行主要往來銀行中國銀行（香港）有限公司法國巴黎銀行香港分行南洋商業銀行有限公司香港上海滙豐銀行有限公司註冊辦事處香港九龍長沙灣長裕街10號億京廣場2期10樓股份過戶登記處卓佳秘書商務有限公司香港夏慤道16號遠東金融中心17樓公司網站http://www.cosmel.com投資者關係聯絡地址：香港九龍長沙灣長裕街10號億京廣場2期10樓電郵：ir@cosmel.com電話：(852) 2376 6188傳真：(852) 2375 9626股份代號118 COSMOS MACHINERY ENTERPRISES LIMITED 大同機械企業有限公司CONDENSED CONSOLIDATED INCOME STATEMENT簡明綜合收益表For the six months ended 30 June 2023截至二零二三年六月三十日止六個月4Six months ended 30 June截至六月三十日止六個月2023 2022 二零二三年二零二二年(Unaudited)(Unaudited)（未經審核）（未經審核）NotesHK$’000 HK$’000 附註千港元千港元Revenue收入41,133,7071,224,571Cost of sales銷售成本(945,622)(1,035,334) Gross profit毛利188,085189,237Other income and gains, net其他收入及收益淨額2,7987,384Selling and distribution costs分銷費用(82,450)(82,878)Administrative expenses行政費用(97,505)(101,405) Operating profit經營溢利10,92812,338Finance costs財務費用(7,795)(6,134)Investment income投資收入3,7762,343Share of results of associates應佔聯營公司業績2,1472,213 Profit before tax除稅前溢利59,05610,760Taxation稅項6(6,758)(9,112) Profit for the period期內溢利2,2981,648 Profit/(loss) attributable to:應佔溢利╱（虧損）：Equity shareholders of the Company本公司股權持有人3,5698,633Non-controlling interests非控股權益(1,271)(6,985) 2,2981,648 Earnings per share – Basic and diluted每股盈利－基本及攤薄70.41 HK cent港仙1.00 HK cent港仙 CONDENSED CONSOLIDATED INCOME STATEMENT簡明綜合收益表For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME簡明綜合全面收益表For the six months ended 30 June 2023截至二零二三年六月三十日止六個月5二零二三年中期報告 Interim Report 2023Six months ended 30 June截至六月三十日止六個月2023 2022 二零二三年二零二二年(Unaudited)(Unaudited)（未經審核）（未經審核）HK$’000 HK$’000 千港元千港元Profit for the period期內溢利2,2981,648 Other comprehensive expense, net of tax:扣除稅項後之其他全面支出：Items that have been reclassified or may be reclassified subsequently to profit or loss:已重新分類或其後可重新分類 至損益之項目：Share of other comprehensive expense of associates應佔聯營公司其他全面支出(1,507)(1,516)Exchange differences arising from translation of financial statements of foreign operations換算海外業務財務報表時 產生之滙兌差額(40,022)(60,575) (41,529)(62,091) Total comprehensive expense for the period期內全面支出總額(39,231)(60,443) Total comprehensive expense attributable to:應佔全面支出總額：Equity shareholders of the Company本公司股權持有人(34,292)(48,344)Non-controlling interests非控股權益(4,939)(12,099) Total comprehensive expense for the period期內全面支出總額(39,231)(60,443) CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME簡明綜合全面收益表For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 COSMOS MACHINERY ENTERPRISES LIMITED 大同機械企業有限公司CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表At 30 June 2023於二零二三年六月三十日630 June202331 December2022二零二三年六月三十日二零二二年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）NotesHK$’000 HK$’000 附註千港元千港元Non-current Assets非流動資產Property, plant and equipment物業、廠房及設備9543,051548,919Right-of-use assets使用權資產62,61572,171Goodwill商譽32,99632,996Intangible assets無形資產231922Interests in associates聯營公司權益36,9