CMYCMMYCYCMYKai169536331045_Perfect Group IR2023 Cover OP.pdf 1 22/9/2023 下午2:15 Corporate Information3公司資料Management Discussion and Analysis6管理層討論及分析Other Information14其他資料Report on Review of Condensed Consolidated Financial Statements20簡明綜合財務報表審閱報告Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income23簡明綜合損益及其他全面收益表Condensed Consolidated Statement of Financial Position25簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity27簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows29簡明綜合現金流量表Notes to the Condensed Consolidated Financial Statements30簡明綜合財務報表附註Contents目錄 Corporate Information公司資料32023 Interim Report 中期報告Executive DirectorsMr. Kan Kin Kwong (Chairman and Chief Executive Officer)Ms. Shek Mei ChunMr. Chung Chi KeungIndependent Non-executive DirectorsMr. Fan Chor HoMr. Lee Ka WingMr. Wong Wai Keung FrederickAudit CommitteeMr. Wong Wai Keung Frederick (Chairman)Mr. Lee Ka WingMr. Fan Chor HoRemuneration CommitteeMr. Lee Ka Wing (Chairman)Mr. Chung Chi KeungMr. Wong Wai Keung FrederickNomination CommitteeMr. Kan Kin Kwong (Chairman)Mr. Fan Chor HoMr. Lee Ka WingRisk Management CommitteeMr. Kan Kin Kwong (Chairman)Ms. Shek Mei ChunMr. Lee Ka Wing執行董事簡健光先生（主席兼行政總裁）石美珍女士鍾志強先生獨立非執行董事范佐浩先生李家榮先生黃煒強先生審核委員會黃煒強先生（主席）李家榮先生范佐浩先生薪酬委員會李家榮先生（主席）鍾志強先生黃煒強先生提名委員會簡健光先生（主席）范佐浩先生李家榮先生風險管理委員會簡健光先生（主席）石美珍女士李家榮先生 Perfect Group International Holdings Limited 保發集團國際控股有限公司Corporate Information公司資料4Company SecretaryMr. Tam Chun WaAuditorMoore Stephens CPA Limited (Registered Public Interest Entity Auditor)801–806 Silvercord, Tower 130 Canton RoadTsim Sha TsuiKowloonHong KongLegal AdvisersAs to Hong Kong LawLoeb & Loeb LLP2206–19 Jardine House1 Connaught PlaceCentralHong KongAs to Cayman Islands LawConyers Dill & Pearman29/F., One Exchange Square8 Connaught PlaceCentralHong KongPrincipal BanksThe Bank of East Asia, LimitedMillennium City 5 BEA Tower418 Kwun Tong RoadKowloonHong KongOCBC Wing Hang Bank Limited161 Queen’s Road CentralCentral Hong Kong公司秘書譚鎮華先生核數師大華馬施雲會計師事務所有限公司 （註冊公眾利益實體核數師）香港九龍尖沙咀廣東道30號新港中心1座801–806室法律顧問有關香港法律樂博律師事務所有限法律責任合夥香港中環康樂廣場一號怡和大廈2206–19室有關開曼群島法律Conyers Dill & Pearman香港中環康樂廣場8號交易廣場一座29樓主要往來銀行東亞銀行有限公司香港九龍觀塘道418號創紀之城五期東亞銀行中心華僑永亨銀行有限公司香港中環皇后大道中161號 Corporate Information公司資料52023 Interim Report 中期報告Cayman Islands Principal Share RegistrarConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsHong Kong Branch Share RegistrarUnion Registrars LimitedSuites 3301-04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth PointHong KongRegistered OfficeCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsPrincipal Place of Business in Hong Kong and Headquarters26th Floor, YHC TowerNo. 1 Sheung Yuet RoadKowloonHong KongCompany’s Websitewww.hkperjew.com.hkStock Code3326開曼群島股份過戶登記總處Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands香港股份過戶登記分處聯合證券登記有限公司香港北角英皇道338號華懋交易廣場2期33樓3301至04室註冊辦事處Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands香港主要營業地點及總部 香港九龍常悅道1號恩浩國際中心26樓公司網站www.hkperjew.com.hk股份代號3326 Management Discussion and Analysis管理層討論及分析6Perfect Group International Holdings Limited 保發集團國際控股有限公司業務展望及未來前景保發集團國際控股有限公司（「本公司」）及其附屬公司（連同本公司，統稱「本集團」）為香港頂尖優質珠寶製造商及批發商之一，擁有逾30年歷史。本集團的主要業務是設計、製造及出售主要鑲嵌鑽石的高端優質珠寶（「珠寶業務」），就本集團位於中華人民共和國（「中國」）廣東省佛山一環南延線的綜合全面產業中心（「保發珠寶產業中心」）進行物業開發、銷售、出租，並向保發珠寶產業中心物業及第三方項目提供管理服務（「物業業務」）。截至2023年6月30日止六個月，本集團仍受到2019新型冠狀病毒（「Covid-19」）疫情得到遏制後復甦緩慢的影響。然而，由於旅行限制放寬，本集團珠寶業務的銷售團隊能夠更頻繁地拜訪海外客戶，導致截至2023年6月30日止六個月較截至2022年6月30日止六個月產生更多銷售訂單。自2018年下半年開始，本集團已開始向客戶交付保發珠寶產業中心的已完工單位。已售單位之交付及由此產生之收益確認已按計劃進行。本集團於保發珠寶產業中心之物業管理公司現正全面運作。本集團亦已出租保發珠寶產業中心部分單位。保發珠寶產業中心的物業出租及提供管理服務已為本集團帶來穩定收入。Business Outlook and ProspectsPerfect Group International Holdings Limited (the “Company”) and its subsidiaries (together with the Company, the “Group”)is one of the top fine jewellery manufacturers and wholesalers with over 30 years of history in Hong Kong. The principal business of the Group is designing, manufacturing and sales of high-end fine jewellery (primarily mounted with diamonds) (the “Jewellery Business”), development, sales and leasing of the Group’s integrated and comprehensive industry park (the “Perfect Group Jewellery Industrial Park”) (the “Property Business”) located at 1st Ring Road South Extension Foshan, Guangdong Province, the People’s Republic of China (the “PRC”) and the provision of management services to the Perfect Group Jewellery Industry Park properties and a third-party project.Throughout the six months ended 30 June 2023, the Group continued to be affected by the slow recovery after containment of the outbreak of the 2019 Novel Coronavirus (the “Covid-19”). However, the Group’s sales team for the Jewellery Business was able to visit overseas customers more frequently as a result