意马国际2023 中期报告

2023 Page Corporate Information2Management Discussion and Analysis4Corporate Governance15General Information16Review Report to the Board of Directors23Unaudited Interim Financial InformationCondensed Consolidated Statement of Profit or Loss and Other Comprehensive Income25Condensed Consolidated Statement of Financial Position29Condensed Consolidated Statement of Changes in Equity31Condensed Consolidated Statement of Cash Flows33Notes to the Condensed Consolidated Financial Statements35 CORPORATIONINFORMATION Kitchell Osman Bin BOARD OF DIRECTORS Executive DirectorsMr. Kitchell Osman Bin(Chairman)Ms. Choi Ka WingMr. Shimazaki Koji Independent Non-executive Directors Mr. Chan Hak KanMs. Liu JianyiMr. Miu Frank H. BOARD COMMITTEESAudit CommitteeMr. Miu Frank H.(Chairman)Mr. Chan Hak KanMs. Liu Jianyi Nomination Committee Ms. Liu Jianyi(Chairman)Mr. Chan Hak KanMr. Miu Frank H. Remuneration Committee Ms. Liu Jianyi(Chairman)Mr. Chan Hak KanMr. Miu Frank H. COMPANY SECRETARYMs. Liu Tsui Fong Clarendon House2 Church StreetHamilton HM11Bermuda REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 28222205-09 Room 2205-09, 22nd FloorChina United Centre28 Marble RoadNorth Point, Hong Kong CORPORATIONINFORMATION AUDITOR Crowe (HK) CPA LimitedCertified Public Accountants PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedChong Hing Bank LimitedHang Seng Bank Limited PRINCIPAL SHARE REGISTRAR MUFG Fund Services (Bermuda) Limited4th Floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda BRANCH SHARE REGISTRAR AND TRANSFEROFFICE IN HONG KONG 1617 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong STOCK CODE 585 The Stock Exchange of Hong Kong Limited: 585 www.imagi.hk WEBSITEwww.imagi.hk CONTACT INFORMATION 28222205-09(852) 3679 3988(852) 3679 3188investor@imagi.hk Address:Room 2205-09, 22nd FloorChina United Centre28 Marble RoadNorth Point, Hong KongTelephone:(852) 3679 3988Fax:(852) 3679 3188Email:investor@imagi.hk 2023 MANAGEMENT DISCUSSIONAND ANALYSIS Dear Shareholders, Onbehalf of the board(the“Board”)of directors(the“Director(s)”) of Imagi International Holdings Limited (the“Company”), we would like to present the unaudited interimreport of the Company for the six months period ended 30June 2023 (the “Period under Review”) to the shareholder(s)of the Company (the “Shareholder(s)”). BUSINESS AND OPERATIONAL REVIEW For the Period under Review, the principal business of theCompany together with its subsidiaries (collectively as the“Group”)remain engage in integrated financial services(“IntegratedFinancial Services”),investment holdings,computer graphic imaging (“CGI”) and entertainment business.The Integrated Financial Services comprises of securitiesbrokerage and related financial advisory services, marginfinancing services, asset management services, corporatefinance advisory services, money lending services, securitiesinvestments and proprietary trading. During the Period underReview, the Group started engaging in film distribution licenserights business which is operated by its subsidiaries andreported under entertainment segment. MANAGEMENT DISCUSSIONAND ANALYSIS (a) (a)Integrated Financial Service Businesses(i)Brokerage and related services (i) TheCompany conducts brokerage businessand related financial advisory services throughits indirect non-wholly-owned subsidiary, ImagiBrokerage Limited (“Imagi Brokerage”) and itsindirect non-wholly-owned subsidiary, SupremeChina Securities Limited (“Supreme China”). ImagiBrokerage is a registered licensed corporationunder Securities and Futures Ordinance (Chapter571 of the Laws of Hong Kong) (the “SFO”)since 2004 to trade in securities through thetrading facilities of The Stock Exchange of HongKong Limited (the “Stock Exchange”) and is,among other things, an Exchange Participant ofthe Stock Exchange and a Clearing ParticipantofHong Kong Securities Clearing CompanyLimited. Currently Imagi Brokerage is licenced bySecurities and Futures Commission (the “SFC”)to conduct regulated activities including Type 1(dealing in securities), Type 2 (dealing in futurescontracts),Type 4(advising on securities),Type5(advising on futures contracts),Type6 (advising on corporate finance) and Type 9(asset management) under the SFO. Besidesprovidingsecurities brokerage services andmargin financing services to its clients, ImagiBrokerage also provides other securities relatedservices including but not limited to placementandunderwriting services,corporate financeadvisory, investment advisory, asset managementservices. Supreme China is a registered licensedcorporation under the SFO to trade in securitiesthroughthe trading facilities of the StockExchange and is an Exchange Participant ofthe Stock Exchange and a Clearing Participa