Table of Contents目錄1信源企業集團有限公司 / 2023年中期報告2CORPORATE INFORMATION公司資料5INDEPENDENT REVIEW REPORT獨立審閱報告7CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS簡明綜合損益表8CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及 其他全面收益表9CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表11CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表12CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表13NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS簡明綜合財務報表附註24MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析39OTHER INFORMATION其他資料47DEFINITIONS釋義 Corporate Information公司資料2XIN YUAN ENTERPRISES GROUP LIMITED / INTERIM REPORT 2023BOARD OF DIRECTORSExecutive DirectorsMr. Chen Ming (Chairman)Mr. Chen Jiagan (Vice Chairman)Mr. Xu Wenjun (Chief Executive Officer)Mr. Ding YuzhaoMr. Lin ShifengIndependent Non-executive DirectorsMr. Wei ShusongMr. Suen Chi WaiMr. Xu JieAUDIT COMMITTEEMr. Suen Chi Wai (Chairman)Mr. Wei ShusongMr. Xu JieNOMINATION COMMITTEEMr. Chen Ming (Chairman)Mr. Suen Chi WaiMr. Xu JieREMUNERATION COMMITTEEMr. Xu Jie (Chairman)Mr. Suen Chi WaiMr. Xu WenjunCOMPANY SECRETARYMr. Chung Ming FaiAUTHORISED REPRESENTATIVESMr. Chen MingMr. Chung Ming FaiAUDITORRSM Hong KongCertified Public AccountantsRegistered Public Interest Entity Auditor29th FloorLee Garden Two28 Yun Ping RoadCauseway BayHong Kong董事會執行董事陳銘先生（主 席）陳家幹先生（副 主席）徐文均先生（行 政總裁）丁玉釗先生林世鋒先生獨立非執行董事魏書松先生孫志偉先生徐捷先生審核委員會孫志偉先生（主 席）魏書松先生徐捷先生提名委員會陳銘先生（主 席）孫志偉先生徐捷先生薪酬委員會徐捷先生（主 席）孫志偉先生徐文均先生公司秘書鍾明輝先生授權代表陳銘先生鍾明輝先生核數師羅申美會計師事務所執業會計師註冊公眾利益實體核數師香港銅鑼灣恩平道28號利園二期29樓 Corporate Information公司資料3信源企業集團有限公司 / 2023年中期報告公司網站www.xysgroup.com股份代號1748總部及主要營業地點中國福州市台江區長汀街23號ICC昇龍環球中心40層02–05室香港主要營業地點香港灣仔皇后大道東248號大新金融中心40樓開曼群島註冊辦事處P.O. Box 31119Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman Islands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 IslandsCOMPANY’S WEBSITEwww.xysgroup.comSTOCK CODE1748HEADQUARTERS AND PRINCIPAL PLACE OF BUSINESSRoom 02–05, 40th FloorInternational Commerce CentreNo. 23 Changting StreetTaijiang, FuzhouChinaPRINCIPAL PLACE OF BUSINESS IN HONG KONG40th FloorDah Sing Financial CentreNo. 248 Queen’s Road EastWanchaiHong KongREGISTERED OFFICE IN THE CAYMAN ISLANDSP.O. Box 31119Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman IslandsCAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENTOcorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Corporate Information公司資料4XIN YUAN ENTERPRISES GROUP LIMITED / INTERIM REPORT 2023香港股份過戶登記處卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓主要往來銀行中國銀行（香 港） 有限公司交通銀行股份有限公司香港分行花旗銀行新加坡分行中國銀行股份有限公司福建自貿試驗區 平潭片區分行法律顧問德恒律師事務所（香 港） 有限法律責任合夥香港中環皇后大道中5號衡怡大廈28樓HONG KONG SHARE REGISTRAR AND TRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongPRINCIPAL BANKSBank of China (Hong Kong) LimitedBank of Communications Co., Ltd., Hong Kong BranchCitibank N.A., Singapore BranchBank of China Limited, Fujian Pilot Free Trade Zone Pingtan BranchLEGAL ADVISORDeHeng Law Offices (Hong Kong) LLP28/F, Henley Building5 Queens’ Road CentralCentralHong Kong Independent Review Report獨立審閱報告5信源企業集團有限公司 / 2023年中期報告TO THE BOARD OF DIRECTORS OFXIN YUAN ENTERPRISES GROUP LIMITED(Incorporated in the Cayman Islands with limited liability)INTRODUCTIONWe have reviewed the interim financial information set out on pages 7 to 23 which comprises the condensed consolidated statement of financial position of the Company and its subsidiaries as at 30 June 2023 and the related condensed consolidated statement of profit or loss, condensed consolidated statement of profit or loss and other comprehensive income, condensed consolidated statement of changes in equity and condensed consolidated statement of cash flows for the six-month period then ended, and a summary of significant accounting policies and other explanatory notes. The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 “Interim Financial Reporting” (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”). The Directors are responsible for the preparation and presentation of this interim financial information in accordance with HKAS 34. Our responsibility is to express a conclusion on this interim financial information based on our review and to report our conclusion solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report