中星集团控股二零二三年中期报告

Units Nos. 1103 and 1105-1111, Level 11,Tower 2, Grand Century Place,193 Prince Edward Road West,Mongkok, Kowloon, Hong Kong香港九龍旺角太子道西193號新世紀廣場2期 11 樓1103室及1105-1111室Tel 電話：(852) 2669 6111 Fax 傳真：(852) 2677 6556 Website 網址：www.newaygroup.com.hk中星集團控股有限公司Neway Group Holdings LimitedInterim Report(Incorporated in Bermuda with limited liabili ty 於百慕達註冊成立之有限公司)Stock Code 股份代號: 00055中期報告2023 1Neway Group Holdings Limited 中星集團控股有限公司 • Interim Report 2023 中期報告公司資料董事會執行董事︰薛嘉麟先生（主席）薛濟匡先生（行政總裁）非執行董事︰吳惠群博士陳烱材先生黃新發先生獨立非執行董事︰李國雲先生賴世和先生 （於二零二三年六月三十日辭任）朱瑾沛先生公司秘書張玉珊小姐 （於二零二三年六月一日辭任）鄧子騏先生 （於二零二三年六月一日獲委任）註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda香港總辦事處及主要營業地點 香港九龍旺角太子道西193號新世紀廣場2期11樓1103室及1105-1111室CORPORATE INFORMATIONBOARD OF DIRECTORSExecutive directors:Mr. SUEK Ka Lun, Ernie (Chairman)Mr. SUEK Chai Hong (Chief Executive Officer)Non-executive directors:Dr. NG Wai KwanMr. CHAN Kwing Choi, WarrenMr. WONG Sun FatIndependent non-executive directors:Mr. LEE Kwok Wan Mr. LAI Sai Wo, Ricky (resigned on 30 June 2023)Mr. CHU Gun PuiCOMPANY SECRETARYMs. CHEUNG Yuk Shan (resigned on 1 June 2023)Mr. TANG Chi Ki, Ernest (appointed on 1 June 2023)REGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11BermudaHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGUnits Nos. 1103 and 1105-1111, Level 11,Tower 2, Grand Century Place,193 Prince Edward Road West,Mongkok, Kowloon, Hong Kong 2Neway Group Holdings Limited 中星集團控股有限公司 • Interim Report 2023 中期報告主要往來銀行+中國銀行（香港）有限公司交通銀行（香港）有限公司香港上海滙豐銀行有限公司+ 名稱以英文字母次序排列有關香港法律之法律顧問呂鄭洪律師行有限法律責任合夥核數師德勤•關黃陳方會計師行註冊公眾利益實體核數師主要股份登記及過戶處 Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11, Bermuda香港之股份過戶登記分處 卓佳秘書商務有限公司香港夏愨道16號遠東金融中心17樓公司網址http://www.newaygroup.com.hk股份代號00055PRINCIPAL BANKERS+Bank of China (Hong Kong) LimitedBank of Communications (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporation Limited+ names are in alphabetical orderLEGAL ADVISER AS TO HONG KONG LAWLCH Lawyers LLPAUDITORDeloitte Touche TohmatsuRegistered Public Interest Entity AuditorsPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEConyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11, BermudaHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongWEBSITEhttp://www.newaygroup.com.hkSTOCK CODE00055 3Neway Group Holdings Limited 中星集團控股有限公司 • Interim Report 2023 中期報告致NEWAY GROUP HOLDINGS LIMITED中星集團控股有限公司*董事會之簡明綜合財務報表審閱報告緒言本核數師（以下簡稱「吾等」）已審閱列載於第5頁至第41頁的Neway Group Holdings Limited中星集團控股有限公司*（「貴公司」）及其附屬公司（統稱「貴集團」）的簡明綜合財務報表，其包括截至二零二三年六月三十日的簡明綜合財務狀況報表與截至該日止六個月期間的相關簡明綜合損益及其他全面收入報表、權益變動表及現金流量報表，以及若干說明附註。香港聯合交易所有限公司證券上市規則規定，中期財務資料報告須遵照其有關條文及香港會計師公會頒佈之香港會計準則第34號「 中期財務報告」（「香港會計準則第34號 」）編製。 貴公司董事負責按照香港會計準則第34號編製及呈列該等簡明綜合財務報表。吾等之責任為基於吾等之審閱對該等簡明綜合財務報表作出結論，並按照吾等雙方協定之委聘條款，僅向董事會整體報告，除此以外，吾等之報告概不作其他用途。吾等概不就本報告之內容向任何其他人士負責或承擔任何責任。審閱範圍吾等按照香港會計師公會頒佈之香港審閱委聘準則第2410號「實體之獨立核數師審閱中期財務資料」進行審閱工作。該等簡明綜合財務報表之審閱工作包括主要向負責財務及會計事宜之人士作出查詢，以及應用分析及其他審閱程序。審閱工作之範圍遠較按照香港核數準則進行之審核工作之範圍為小，所以，吾等無法保證能識別於審核工作中可能發現之所有重大事宜。因此，吾等不會發表審核意見。* 僅供識別 REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIAL STATEMENTSTO THE BOARD OF DIRECTORS OF NEWAY GROUP HOLDINGS LIMITEDINTRODUCTIONWe have reviewed the condensed consolidated financial statements of Neway Group Holdings Limited (the “Company”) and its subsidiaries (collectively referred to as the “Group”) set out on pages 5 to 41, which comprise the condensed consolidated statement of financial position as of 30 June 2023 and the related condensed consolidated statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the six-month period then ended, and certain 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 directors of the Company are responsible for the preparation and presentation of these condensed consolidated financial statements in accordance with HKAS 34. Our responsibility is to express a conclusion on these condensed consolidated financial statements 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.SCOPE OF REVIEWWe conducted our review in accordance with Hong Kong Standard on Review Engagements 2410 “Review of Interim Financial Information Performed