天臣控股中期报告 2023

(Incorporated in Bermuda with limited liability)( 於 百 慕 達 註 冊 成 立 之 有 限 公 司 ) Stock Code股份代號: 1201 Corporate Information2Condensed Consolidated Statement of Profit orLoss and Other Comprehensive Income4Condensed Consolidated Statement ofFinancial Position6Condensed Consolidated Statement ofChanges in Equity8Condensed Consolidated Statement ofCash Flows9Notes to the Condensed ConsolidatedFinancial Statements10Management Discussion and Analysis25Other Information29CONTENTS CORPORATE INFORMATION EXECUTIVE DIRECTORS Mr. Tin Kong(Chairman)Ms. Cheng Hung MuiMr. Chan WeiMs. Liu Liu INDEPENDENT NON-EXECUTIVEDIRECTORS Dr. Ng Ka WingMr. See Tak WahMr. Wang Jinlin AUDIT COMMITTEE Mr. See Tak Wah(Chairman)Dr. Ng Ka WingMr. Wang Jinlin REMUNERATION COMMITTEE Dr. Ng Ka Wing(Chairman)Mr. Tin KongMr. See Tak WahMr. Wang Jinlin NOMINATION COMMITTEE Mr. Tin Kong(Chairman)Dr. Ng Ka WingMr. See Tak WahMr. Wang Jinlin INTERNAL CONTROL COMMITTEE Mr. Tin Kong(Chairman)Dr. Ng Ka WingMr. See Tak WahMr. Wang Jinlin AUTHORISED REPRESENTATIVES Mr. Tin KongMr. Chan Wei COMPANY SECRETARY Mr. Chan Wei CORPORATE INFORMATION PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN BERMUDA Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetPO Box HM 1022Hamilton HM DX, Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetPO Box HM 1022Hamilton HM DX, Bermuda BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 183171712-1716 Computershare Hong Kong Investor Services LimitedRooms 1712-1716, 17/F, Hopewell Centre183 Queen’s Road EastWanchai, Hong Kong REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS 68401A Room 401A, Empire Centre68 Mody RoadTsim Sha TsuiKowloonHong Kong PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedChina CITIC Bank International Limited AUDITOR 3852 23 ZHONGHUI ANDA CPA Limited23/F, Tower 2, Enterprise Square Five38 Wang Chiu Road, Kowloon BayKowloonHong Kong www.tessonholdings.com WEBSITE www.tessonholdings.com INTERIM RESULTS The board (the “Board”) of directors (the “Directors”) of Tesson HoldingsLimited (the “Company”) is pleased to announce the unaudited condensedconsolidated interim results of the Company and its subsidiaries (the “Group”)for the six months ended 30 June 2023 (the “Reporting Period”), togetherwith the comparative figures for the corresponding period in 2022 as follows: CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME For the six months ended 30 June 2023 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITIONAt 30 June 2023 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITIONAt 30 June 2023 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTSFor the six months ended 30 June 2023 1. 1.GENERAL INFORMATION The Company was incorporated in Bermuda as an exempted companywith limited liability. In the opinion of the Directors, the Company’scontrolling shareholder is Double Key International Limited (the“Controlling Shareholder” or “Double Key”), a company incorporatedin British Virgin Islands with limited liability. The address of its registeredoffice and principal place of business are Clarendon House, 2 ChurchStreet, Hamilton HM11, Bermuda and Room 401A, Empire Centre, 68Mody Road, Tsim Sha Tsui, Kowloon, Hong Kong respectively. TheCompany’s shares are listed on the Main Board of The Stock Exchangeof Hong Kong Limited (the “Stock Exchange”). Clarendon House, 2 ChurchStreet, Hamilton HM11, Bermuda68401A The Company is an investment holding company. In 2022, the Grouphad discontinued its property development business, as well as culturalindustry related business, including large-scale event production andthemed museums, and architectural design and engineering (the“Property and Cultural Business”). During the period, the Groupprincipally engaged in the manufacturing and sale of lithium ion motivebattery, lithium ion battery module, battery charging devices, batterymaterials machines and production lines, new energy solution andsale of relevant equipment, investments holding and import and exporttrading (the “Lithium Ion Motive Battery Business”). 2. 2.BASIS OF PREPARATION 3434 The unaudited condensed consolidated interim financial statements (the“Interim Financial Statements”) have been prepared in accordancewith Hong Kong Accounting Standard 34 “Interim Financial Reporting”(“HKAS 34”) issued by the Hong Kong Institute of Certified PublicAccountants (the “HKICPA”) and the applicable disclosure requirementsof Appendix 16 of the Rules Governing the Listing of Securities on theStock Exchange (the “Listing Rules”). The Interim Financial Statements do not include all the information anddisclosures required in the full set of financial statements preparedin accordance with the Hong Kong Financial Reporting Standards(“HKFRSs”), and should be read in conjunct