中星集团控股二零二三年中期报告

(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: 00055 Interim Report中 期 報 告2023 公司資料 CORPORATE INFORMATION 董事會執行董事︰薛嘉麟先生（主席）薛濟匡先生（行政總裁） BOARD OF DIRECTORS Executive directors: Mr. SUEK Ka Lun, Ernie(Chairman)Mr. SUEK Chai Hong(Chief Executive Officer) 非執行董事︰ Non-executive directors: 吳惠群博士陳烱材先生黃新發先生 Dr. NG Wai KwanMr. CHAN Kwing Choi, WarrenMr. WONG Sun Fat 獨立非執行董事︰ Independent non-executive directors: Mr. LEE Kwok WanMr. LAI Sai Wo, Ricky(resigned on 30 June 2023)Mr. CHU Gun Pui 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 COMPANY SECRETARY 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） Ms. CHEUNG Yuk Shan(resigned on 1 June 2023)Mr. TANG Chi Ki, Ernest(appointed on 1 June 2023) 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 香港總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 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 主要往來銀行+ PRINCIPAL BANKERS+ 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 Bank of China (Hong Kong) LimitedBank of Communications (Hong Kong) LimitedThe Hongkong and ShanghaiBanking Corporation Limited +名稱以英文字母次序排列 +names are in alphabetical order 有關香港法律之法律顧問 LEGAL ADVISER AS TO HONG KONG LAW 呂鄭洪律師行有限法律責任合夥 LCH Lawyers LLP 核數師 AUDITOR 德勤•關黃陳方會計師行註冊公眾利益實體核數師 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors 主要股份登記及過戶處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11, Bermuda Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11, Bermuda 香港之股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 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 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 公司網址http://www.newaygroup.com.hk WEBSITE http://www.newaygroup.com.hk 股份代號00055 STOCK CODE00055 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 REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIALSTATEMENTS TO THE BOARD OF DIRECTORS OF NEWAY GROUP HOLDINGSLIMITED 緒言 INTRODUCTION 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 GroupHoldingsLimited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。 We have reviewed the condensed consolidated financial statements ofNeway 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 financialposition as of 30 June 2023 and the related condensed consolidatedstatementof profit or loss and other comprehensive income,statement of changes in equity and statement of cash flows for thesix-month period then ended, and certain explanatory notes. TheRules Governing the Listing of Securities on The Stock Exchange ofHong Kong Limited require the preparation of a report on interimfinancial information to be in compliance with the relevant provisionsthereof and Hong Kong Accounting Standard 34 “Interim FinancialReporting” (“HKAS 34”) issued by the Hong Kong Institute ofCertified Public Accountants. The directors of the Company areresponsible for the preparation and presentation of these condensedconsolidated financial statements in accordance with HKAS 34.Our responsibility is to express a conclusion on these condensedconsolidated financial statements based on our review, and to reportour conclusion solely to you, as a body, in accordance with our agreedterms of engagement, and for no other purpose. We do not assumeresponsibility towards or accept liability to any other person for thecontents of this report. 審閱範圍 SCOPE OF REVIEW 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。 We conducted our review in accordance with Hong Kong Standard onReview Engagements 2410 “Review of Interim Financial InformationPerformed by the Independent Auditor of the Entity” issued by theHong Kong Institute of Certified Public Accountants. A review ofthese condensed consolidated financial statements consists of makinginquiries, primarily of persons responsible for financial and accountingmatters, and applying analytical and other review procedures. Areview is substantially less in scope than an audit conducted inaccordance with Hong Kong Standards on Auditing and consequentlydoes not enable us to obtain