力鸿检验2023中期报告

CONTENTS目錄 2Corporate Information5Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income7Condensed Consolidated Statement of Financial Position9Condensed Consolidated Statement of Changes in Equity11Condensed Consolidated Statement of Cash Flows12Notes to the Condensed Consolidated Financial Statements37Management Discussion and Analysis47Additional Information67Definitions CORPORATE INFORMATION公司資料 BOARD OF DIRECTORS Executive Directors Mr. LI Xiangli(Chairman and CEO)Ms. ZHANG Aiying(Vice President)Mr. LIU Yi(Vice President)Mr. YANG Rongbing(Vice Chairman) Non-executive DirectorMr. HAO Yilei Independent Non-executive Directors Mr. WANG ZichenMr. ZHAO HongMr. LIU Hoi Keung AUDIT COMMITTEE Mr. LIU Hoi Keung(Chairman)Mr. WANG ZichenMr. ZHAO Hong REMUNERATION COMMITTEE Mr. ZHAO Hong(Chairman)Ms. ZHANG AiyingMr. WANG Zichen NOMINATION COMMITTEE Mr. LI Xiangli(Chairman)Mr. ZHAO HongMr. WANG Zichen AUTHORISED REPRESENTATIVES Mr. LI XiangliMr. CHAN Oi Fat COMPANY SECRETARYMr. CHAN Oi Fat CHIEF FINANCIAL OFFICER Mr. ZHANG Yu CORPORATE INFORMATION公司資料 AUDITOR 97927 Ernst & YoungRegistered Public Interest Entity Auditor27/F, One Taikoo Place979 King’s RoadQuarry Bay, Hong Kong REGISTERED OFFICE Windward 3Regatta Office ParkPO Box 1350Grand CaymanKY1-1108Cayman Islands Windward 3Regatta Office ParkPO Box 1350Grand CaymanKY1-1108Cayman Islands HEADQUARTER AND PRINCIPAL PLACE OFBUSINESS IN THE MAINLAND CHINA 1277–78 Buildings No. 77–78Taida Science ParkNo. 12 Zhuyuan RoadShunyi DistrictBeijing, China PRINCIPAL PLACE OF BUSINESS IN HONG KONG Suite 1015, 10/FOcean Centre, Harbour CityKowloon, Hong Kong 101015 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand CaymanKY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand CaymanKY1-1108Cayman Islands CORPORATE INFORMATION公司資料 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 183171712–1716 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17/F Hopewell Centre183 Queen’s Road EastWan Chai, Hong Kong STOCK CODE 1586 1586 www.hk1586.com WEBSITEwww.hk1586.com INVESTOR RELATIONS ir@leontest.com(852) 2821 9703 For enquiries, please contact:Investor Relations DepartmentEmail: ir@leontest.comTelephone: (852) 2821 9703 CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表 For the six months ended 30 June 20232023630 CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表 For the six months ended 30 June 20232023630 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION簡明綜合財務狀況表 As at 30 June 20232023630 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION簡明綜合財務狀況表 As at 30 June 20232023630 5362023830 The condensed consolidated financial statements on pages 5 to 36 wereapproved and authorised for issue by the Board of Directors on 30 August2023 and are signed on its behalf by: YANG RongbingDIRECTOR LI XiangliDIRECTOR CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 30 June 20232023630 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 30 June 20232023630 (a)10%50% (a)As stipulated by the relevant laws and regulations of the People’s Republic ofChina (”PRC”), before distribution of the net profit each year, each of the Group’ssubsidiaries established in the PRC shall set aside 10% of its net profit after taxationto the statutory surplus reserve until the statutory funds is accumulated up to 50% oftheir registered capital. The reserve fund can only be used, upon approval by the boardof directors of these PRC established subsidiaries and by the relevant authority, tooffset accumulated losses or increase capital. CONDENSED CONSOLIDATED STATEMENTOF CASH FLOWS簡明綜合現金流量表 For the six months ended 30 June 20232023630 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS簡明綜合財務報表附註 For the six months ended 30 June 20232023630 1. 1.BASIS OF PREPARATION 202363034 The condensed consolidated interim financial statements for thesix months ended 30 June 2023 have been prepared in accordancewith International Accounting Standard (“IAS”) 34Interim FinancialReportingissued by the International Accounting Standards Board(the“IASB”) as well as with the applicable disclosure requirements ofAppendix 16 to the Rules Governing the Listing of Securities on TheStock Exchange of Hong Kong Limited (the“Listing Rules”). 20221231 The condensed consolidated interim financial information does notinclude all the information and disclosures required in the annualfinancial statements, and should be read in conjunction with theGroup’s annual consolidated financial statements for the year ended 31December 2022. 2. 2.CHANGES IN ACCOUNTING POLICIES The accounting policies adopted in the preparation of the interimcondensed consolidated fina