CONTENTS目錄 Corporate Information2企業資料Management’s Discussion and Analysis4管理層討論與分析Condensed Consolidated Statement of Profit or Loss13簡明綜合損益表Condensed Consolidated Statement of Comprehensive Income14簡明綜合全面收益表Condensed Consolidated Statement of Financial Position15簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity17簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows19簡明綜合現金流量表Notes to the Condensed Consolidated Interim Financial Statements20簡明綜合中期財務報表附註Other Information54其他資料 CORPORATE INFORMATION企業資料 2Superactive Group Company Limited INTERIM REPORT 2023董事會執行董事：楊素麗女士（主席）李志成先生（副主席）獨立非執行董事：周偉良先生梁萬民先生謝庭均先生審核及風險委員會謝庭均先生（主席）周偉良先生梁萬民先生提名及企業管治委員會 周偉良先生（主席）梁萬民先生謝庭均先生薪酬委員會梁萬民先生（主席）周偉良先生謝庭均先生公司秘書陸志強先生核數師天健國際會計師事務所有限公司BOARD OF DIRECTORSExecutive Directors:Ms. Yeung So Lai (Chairman)Mr. Lee Chi Shing Caesar (Deputy Chairman)Independent Non-executive Directors:Mr. Chow Wai Leung WilliamMr. Leung Man ManMr. Tse Ting KwanAUDIT AND RISK COMMITTEEMr. Tse Ting Kwan (Chairman)Mr. Chow Wai Leung WilliamMr. Leung Man ManNOMINATING AND CORPORATE GOVERNANCE COMMITTEEMr. Chow Wai Leung William (Chairman)Mr. Leung Man ManMr. Tse Ting KwanREMUNERATION COMMITTEEMr. Leung Man Man (Chairman)Mr. Chow Wai Leung WilliamMr. Tse Ting KwanCOMPANY SECRETARYMr. Luk Chi KeungAUDITORConfucius International CPA Limited 3先機企業集團有限公司 2023 中期報告CORPORATE INFORMATION企業資料 註冊辦事處Clarendon House2 Church Street, Hamilton HM11 Bermuda總辦事處兼香港主要營業地點 香港干諾道中168-200號信德中心西座15樓1510室百慕達主要股份登記及 過戶辦事處Conyers Corporate Services (Bermuda) Limited Clarendon House2 Church Street, Hamilton HM11, Bermuda香港股份登記及過戶分處 卓佳秘書商務有限公司香港夏慤道16號遠東金融中心17樓主要往來銀行恒生銀行有限公司香港上海滙豐銀行有限公司投資者關係有關本公司的其他資料，請聯絡企業傳訊部。網址：www.superactive.com.hk電郵：info@superactive.com.hkREGISTERED OFFICEClarendon House2 Church Street, Hamilton HM11 BermudaHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 1510, 15/F., West Tower Shun Tak Centre168-200 Connaught Road Central Hong KongPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE IN BERMUDAConyers Corporate Services (Bermuda) LimitedClarendon House2 Church Street, Hamilton HM11, BermudaHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Secretaries Limited17/F, Far East Finance Centre 16 Harcourt RoadHong KongPRINCIPAL BANKERSHang Seng Bank LimitedThe Hongkong and Shanghai Banking Corporation LimitedINVESTOR RELATIONSFor other information relating to the Company,please contact Corporate Communication Department.Website: www.superactive.com.hkEmail: info@superactive.com.hk MANAGEMENT’S DISCUSSION AND ANALYSIS管理層討論與分析 4Superactive Group Company Limited INTERIM REPORT 2023財務回顧截至二零二三年六月三十日止六個月，先機企業集團有限公司（「本公司」，聯同其附屬公司統稱「本集團」）錄得收益約31,820,000港元，較截至二零二二年六月三十日止六個月約48,844,000港元下跌34.85%。於二零二三年六月三十日止六個月期間，本集團繼續面對挑戰重重的營運環境。於二零二三年六月三十日止六個月期間毛利率為33.71%，較去年同期的42.90%下降9.19%。於截至二零二三年六月三十日止六個月內，期內虧損由去年同期約30,708,000港元下降至二零二三年六月三十日止六個月期間約29,138,000港元。業務回顧及分類分析截至本中期報告日期，本集團主要於香港從事提供放債服務及提供受規管金融服務業務；及於中華人民共和國（「中國」）從事電子產品生產、提供幼兒教育服務及物業開發及管理。二零二三年上半年，來自電子產品生產之收入、來自提供放債服務之利息收入、來自提供受規管金融服務之服務收入、來自提供幼兒教育服務之服務收入和來自物業開發及管理之收入分別佔總收益約75.46%（截至二零二二年六月三十日止六個月：74.43%）、7.62%（截至二零二二年六月三十日止六個月：12.26%）、7.49%（截至二零二二年六月三十日止六個月：5.72%）、0.00%（截至二零二二年六月三十日止六個月：0.00%）及9.43%（截至二零二二年六月三十日止六個月：7.59%）。FINANCIAL REVIEWSuperactive Group Company Limited (the “Company”, together with its subsidiaries referred to as the “Group”) recorded revenue of approximately HK$31,820,000 for the six months ended 30 June 2023, representing a decrease of 34.85% when compared with approximately HK$48,844,000 for the six months ended 30 June 2022.The Group continued to brace for a challenging environment during the six months ended 30 June 2023. The gross profit margin was 33.71% during the six months ended 30 June 2023, representing a decrease of 9.19% from 42.90% in the corresponding period of last year. During the six months ended 30 June 2023, the loss for the period decreased from approximately HK$30,708,000 for the corresponding period of last year to approximately HK$29,138,000 for the six months ended 30 June 2023.BUSINESS REVIEW AND SEGMENT ANALYSISAs at the date of the interim report, the Group is principally engaged in the business of provision of money lending services and regulated financial services in Hong Kong; and manufacturing of electronics products, provision of nursery education services and property development and management in The People’s Republic of China (the “PRC”). In the first half of 2023, income from the manufacturing of electronics products, interest income from the provision of money lending services, service income from the provision of regulated financial services, service income from the provision of nursery education services and income from the property development and management accounted for approximately 75.46% (six months ended 30 June 2022: 74.43%), 7.62% (six months