信源企业集团2023中期报告

Table of Contents目錄 2CORPORATE INFORMATION5INDEPENDENT REVIEW REPORT7CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS8CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME9CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION11CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY12CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS13NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS24MANAGEMENT DISCUSSION AND ANALYSIS39OTHER INFORMATION47DEFINITIONS Corporate Information公司資料 BOARD OF DIRECTORSExecutive Directors 董事會 執行董事 Mr. Chen Ming(Chairman)Mr. Chen Jiagan(Vice Chairman)Mr. Xu Wenjun(Chief Executive Officer)Mr. Ding YuzhaoMr. Lin Shifeng 獨立非執行董事 Independent Non-executive DirectorsMr. Wei ShusongMr. Suen Chi WaiMr. Xu Jie AUDIT COMMITTEE 審核委員會 Mr. Suen Chi Wai(Chairman)Mr. Wei ShusongMr. Xu Jie NOMINATION COMMITTEE 提名委員會 Mr. Chen Ming(Chairman)Mr. Suen Chi WaiMr. Xu Jie 薪酬委員會 REMUNERATION COMMITTEE Mr. Xu Jie(Chairman)Mr. Suen Chi WaiMr. Xu Wenjun COMPANY SECRETARYMr. Chung Ming Fai 公司秘書 授權代表 AUTHORISED REPRESENTATIVESMr. Chen MingMr. Chung Ming Fai AUDITOR 核數師 2829 RSM Hong KongCertified Public AccountantsRegistered Public Interest Entity Auditor29th FloorLee Garden Two28 Yun Ping RoadCauseway BayHong Kong Corporate Information公司資料 COMPANY’S WEBSITEwww.xysgroup.com 公司網站www.xysgroup.com STOCK CODE1748 股份代號1748 總部及主要營業地點 HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS 23ICC4002–05 Room 02–05, 40th FloorInternational Commerce CentreNo. 23 Changting StreetTaijiang, FuzhouChina 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS IN HONGKONG 24840 40th FloorDah Sing Financial CentreNo. 248 Queen’s Road EastWanchaiHong Kong 開曼群島註冊辦事處 REGISTERED OFFICE IN THE CAYMANISLANDS P.O. Box 31119Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman Islands P.O. Box 31119Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman Islands CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER AGENT 開曼群島股份過戶登記總處及過戶代理 Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Corporate Information公司資料 香港股份過戶登記處 HONG KONG SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKS 主要往來銀行 Bank of China (Hong Kong) LimitedBank of Communications Co., Ltd., Hong Kong BranchCitibank N.A., Singapore BranchBank of China Limited, Fujian Pilot Free Trade ZonePingtan Branch LEGAL ADVISOR 法律顧問 528 DeHeng Law Offices (Hong Kong) LLP28/F, Henley Building5 Queens’ Road CentralCentralHong Kong Independent Review Report獨立審閱報告 +852 2598 5123+852 2598 7230www.rsmhk.com RSM Hong Kong 29th Floor, Lee Garden Two, 28 Yun Ping Road,Causeway Bay, Hong KongT +852 2598 5123F +852 2598 7230www.rsmhk.com 致信源企業集團有限公司董事會 TO THE BOARD OF DIRECTORS OFXIN YUAN ENTERPRISES GROUP LIMITED (Incorporated in the Cayman Islands with limited liability) INTRODUCTION 引言 7232023630343434 We have reviewed the interim financial information set outon pages 7 to 23 which comprises the condensedconsolidated statement of financial position of the Companyand its subsidiaries as at 30 June 2023 and the relatedcondensed consolidated statement of profit or loss,condensed consolidated statement of profit or loss andother comprehensive income, condensed consolidatedstatement of changes in equity and condensed consolidatedstatement of cash flows for the six-month period then ended,and a summary of significant accounting policies and otherexplanatory notes. The Rules Governing the Listing ofSecurities on The Stock Exchange of Hong Kong Limitedrequire the preparation of a report on interim financialinformation to be in compliance with the relevant provisionsthereof and Hong Kong Accounting Standard 34 “InterimFinancial Reporting” (“HKAS 34”) issued by the Hong KongInstitute of Certified Public Accountants (the “HKICPA”). TheDirectors are responsible for the preparation andpresentation of this interim financial information inaccordance with HKAS 34. Our responsibility is to express aconclusion on this interim financial information based on ourreview and to report our conclusion solely to you, as a body,in accordance with our agreed terms of engagement, andfor no other purpose. We do not assume responsibilitytowards or accept liability to any other person for thecontents of this report. Independent Review Report獨立審閱報告 SCOPE OF REVIEW 審閱範圍 2410 We conducted our review in accordance with Hong KongStandard on Review Engagements 2410 “Review of InterimFinancial Information Performed by the Independent Auditorof the Entity” issued by the HKICPA. A review of interimfinancial information consists of making inquiries, primarily ofpersons responsible for financial and accounting matters,and applying analytical and other review procedures. Areview is