保发集团二零二三年中期报告

Corporate Information3Management Discussion and Analysis6Other Information14Report on Review of Condensed Consolidated Financial Statements20Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income23Condensed Consolidated Statement of Financial Position25Condensed Consolidated Statement of Changes in Equity27Condensed Consolidated Statement of Cash Flows29Notes to the Condensed Consolidated Financial Statements30 Corporate Information Executive Directors Mr. Kan Kin Kwong(Chairman and Chief Executive Officer)Ms. Shek Mei ChunMr. Chung Chi Keung Independent Non-executive Directors Mr. Fan Chor HoMr. Lee Ka WingMr. Wong Wai Keung Frederick Audit Committee Mr. Wong Wai Keung Frederick(Chairman)Mr. Lee Ka WingMr. Fan Chor Ho Remuneration Committee Mr. Lee Ka Wing(Chairman)Mr. Chung Chi KeungMr. Wong Wai Keung Frederick Nomination Committee Mr. Kan Kin Kwong(Chairman)Mr. Fan Chor HoMr. Lee Ka Wing Risk Management Committee Mr. Kan Kin Kwong(Chairman)Ms. Shek Mei ChunMr. Lee Ka Wing Corporate Information Company Secretary Mr. Tam Chun Wa Auditor 301801–806 Moore Stephens CPA Limited (Registered Public Interest Entity Auditor)801–806 Silvercord, Tower 130 Canton RoadTsim Sha TsuiKowloonHong Kong Legal Advisers 2206–19 As to Hong Kong LawLoeb & Loeb LLP2206–19 Jardine House1 Connaught PlaceCentralHong Kong Conyers Dill & Pearman829 As to Cayman Islands LawConyers Dill & Pearman29/F., One Exchange Square8 Connaught PlaceCentralHong Kong Principal Banks 418 The Bank of East Asia, LimitedMillennium City 5 BEA Tower418 Kwun Tong RoadKowloonHong Kong 161 OCBC Wing Hang Bank Limited 161 Queen’s Road CentralCentralHong Kong Corporate Information Cayman Islands Principal Share Registrar Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Hong Kong Branch Share Registrar 338233330104 Union Registrars LimitedSuites 3301-04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth PointHong Kong Registered Office Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Principal Place of Business in Hong Kong andHeadquarters 126 26th Floor, YHC TowerNo. 1 Sheung Yuet RoadKowloonHong Kong www.hkperjew.com.hk Company’s Websitewww.hkperjew.com.hk Stock Code 33263326 Management Discussion and Analysis Business Outlook and Prospects 30 Perfect Group International Holdings Limited (the“Company”) and its subsidiaries (together with the Company,the “Group”)is one of the top fine jewellery manufacturers andwholesalers with over 30 years of history in Hong Kong. Theprincipal business of the Group is designing, manufacturingand sales of high-end fine jewellery (primarily mounted withdiamonds) (the “Jewellery Business”), development, sales andleasing of the Group’s integrated and comprehensive industrypark (the “Perfect Group Jewellery Industrial Park”) (the“Property Business”) located at 1st Ring Road South ExtensionFoshan, Guangdong Province, the People’s Republic of China(the “PRC”) and the provision of management services to thePerfect Group Jewellery Industry Park properties and a third-party project. 20236302019Covid-1920236302022630 Throughout the six months ended 30 June 2023, the Groupcontinued to be affected by the slow recovery after containmentof the outbreak of the 2019 Novel Coronavirus (the“Covid-19”). However, the Group’s sales team for the JewelleryBusiness was able to visit overseas customers more frequentlyas a result of less restrictions on travel which in turn generatedmore sale orders during the six months ended 30 June 2023 ascompared to the six months ended 30 June 2022. Since the second half of 2018, the Group has started to delivercompleted units in the Perfect Group Jewellery Industry Parkto customers. The delivery of units sold and the recognition ofrevenue generated therefrom have proceeded as scheduled. Theproperty management company of the Group in the PerfectGroup Jewellery Industry Park is now in full operations. TheGroup has also leased out part of the units of the Perfect GroupJewellery Industry Park. The leasing of properties and theprovision of management services in the Perfect Group JewelleryIndustry Park have generated stable income for the Group. 2018 Management Discussion and Analysis FINANCIAL REVIEW Overall Revenue The revenue for the six months ended 30 June 2023 wasapproximately HK$173.5 million (six months ended 30 June2022: approximately HK$226.6 million), representing adecrease of approximately HK$53.1 million or 23.4% fromthe corresponding period of 2022. The decrease was mainlydue to the significant decrease in the recognition of revenueamounting to approximately HK$38.6 million or 19.9% fromthe corresponding period from the Jewelle