时代环球集团二零二三年中期报告

INTERIM REPORT2023中期報告 CONTENTS目 錄01INTERIM REPORT 2023二零二三年中期報告Corporate Information02公司資料Financial Highlights04財務摘要Management Discussion and Analysis07管理層討論及分析Disclosure of Interests and Other Information13權益披露及其他資料Financial Statements 財務報表Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income20簡明綜合損益及其他全面收益表Condensed Consolidated Statement of Financial Position22簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity24簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows26簡明綜合現金流量表Notes to the Condensed Consolidated Financial Statements27簡明綜合財務報表附註 TIMES UNIVERSAL GROUP HOLDINGS LIMITED時代環球集團控股有限公司02Corporate Information公司資料BOARD OF DIRECTORSExecutive directorsMr. Choi Yun Chor (Chairman)Mr. Chen JianMr. Tai Kwok Keung KennyMs. Hung Wang Kai GraceIndependent non-executive directorsMs. Lai Cheuk Yu CherrieMr. Huang Xiang YangMr. Ngok Ho WaiAUDIT COMMITTEEMr. Ngok Ho WaiMr. Huang Xiang YangMs. Lai Cheuk Yu CherrieREMUNERATION COMMITTEEMr. Huang Xiang YangMs. Lai Cheuk Yu CherrieMr. Ngok Ho WaiNOMINATION COMMITTEEMs. Lai Cheuk Yu CherrieMr. Huang Xiang YangMr. Ngok Ho WaiCOMPANY SECRETARYMr. Wong Chi Kong董事會執行董事蔡潤初先生（主席）陳健先生戴國強先生洪宏佳女士獨立非執行董事黎卓如女士黃向陽先生樂可慰先生審核委員會樂可慰先生黃向陽先生黎卓如女士薪酬委員會黃向陽先生黎卓如女士樂可慰先生提名委員會黎卓如女士黃向陽先生樂可慰先生公司秘書黃智江先生 03INTERIM REPORT 2023二零二三年中期報告Corporate Information公司資料AUTHORISED REPRESENTATIVESMr. Choi Yun ChorMr. Wong Chi KongREGISTERED OFFICE AND PRINCIPAL PLACE OF BUSINESSUnit 3002, 30/F,Workington Tower,78 Bonham Strand East,Sheung Wan, Hong KongAUDITORSAsian Alliance (HK) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors8/F., Catic Plaza8 Causeway RoadCauseway BayHong KongSHARE REGISTRAR AND TRANSFER OFFICETricor Standard Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongSTOCK CODEThe Stock Exchange of Hong Kong Limited: 2310COMPANY WEBSITEwww.timesuniversal.com授權代表蔡潤初先生黃智江先生註冊辦事處及主要營業地點 香港上環文咸東街78號華東商業大廈30樓3002室核數師華融（香港）會計師事務所執業會計師註冊公眾利益實體核數師香港銅鑼灣高士威道8號航空大廈8樓股份過戶登記處 卓佳標準有限公司香港夏愨道16號遠東金融中心17樓股份代號香港聯合交易所有限公司：2310公司網址www.timesuniversal.com TIMES UNIVERSAL GROUP HOLDINGS LIMITED時代環球集團控股有限公司04Financial Highlights財務摘要Six months ended 30 June截至六月三十日止六個月56.1%43.9%45.9%54.1%PRC 中國Canada 加拿大2023202256.1%43.9%54.1%4.5%41.4%Catering management 餐飲管理Hotel operation 物業管理服務20232022Property management services 酒店經營Revenue收益Revenue by Business Segments按業務分部劃分之收益分析Revenue by Geographical Segments按地區分部劃分之收益分析020,00040,00060,00080,000100,00020232022202120202019First half year 上半年Full year 全年（HK$’000 千港元）92,22844,09958,80327,02977,70034,93696,05545,96345,122 05INTERIM REPORT 2023二零二三年中期報告Financial Highlights財務摘要Six months ended 30 June截至六月三十日止六個月0-2-4-6-8-1020192020202120222023(0.34)(1.17)(2.59)(1.92)(0.49)(8.52)(2.66)(4.28)(2.06)First half year 上半年Full year 全年（HK cents 港仙）0-10,000-20,000-30,000-40,000-50,000-60,000-70,000-80,00020192020202120222023(3,699)(12,774)(28,348)(20,940)(5,356)(78,780)(19,346)(30,444)(5,965)First half year 上半年Full year 全年（HK$’000 千港元）Loss Attributable to Equity Shareholders of the Company本公司權益股東應佔虧損Basic Earnings (Loss) per Share每股基本盈利（虧損） TIMES UNIVERSAL GROUP HOLDINGS LIMITED時代環球集團控股有限公司06Financial Highlights財務摘要Six months ended 30 June截至六月三十日止六個月Six months ended 30 June截至六月三十日止六個月20232022% changes二零二三年二零二二年變動百分比(Unaudited)(Unaudited)（未經審核）（未經審核）(Restated)（經重列） Results (HK$’000)業績（千港元）Revenue收益45,96345,1222.0%Loss before tax除稅前虧損(3,558)(8,539)N/A不適用Loss for the period from continuing operation自持續經營業務的 期內虧損(3,699)(8,548)N/A不適用 Per Share Data (HK cents)每股數據（港仙）Basic and diluted loss from continuing operation自持續經營業務的 基本及攤薄虧損(0.34)(0.78)N/A不適用 Financial Ratio (%)財務比率(%)Gross profit margin毛利率23.722.21.5%Net loss margin from continuing operation自持續經營業務的 淨虧損率8.018.9N/A不適用 At 30 June 2023At 31 December 2022於二零二三年 六月三十日 於二零二二年 十二月三十一日 % changes變動百分比Notes(Unaudited)(Audited)附註（未經審核）（經審核） Assets and Liabilities (HK$’000)資產與負債 （千港元）Total assets總資產124,092137,311(9.6)%Total liabilities總負債142,679152,177(6.2)%Shareholder’s equity股東權益(18,587)(14,866)N/A不適用 Per Share Data (HK cents)每股數據（港仙）Net liability value負債淨值1.701.36N/A不適用 Financial Ratio財務比率Current ratio流動比率10.140.22(36.4)%Quick ratio速動比率20.140.21(33.3)% Notes:1) Current ratio represents current assets divided by current liabilities.2) Quick ratio represents current assets excluding inventories divided by current liabilities.附註：1) 流動比率指流動資產除以流動負債。2) 速動比率指不包括存貨的流動資產除以流動負債。 07INTERIM REPORT 2023二零二三年中期報告Management Discussion and Analysis管理層討論及分析FINANCIAL REVIEWThe revenue of the Group represents the revenue from operation of a resort in Canada (the “Hotel Operation”), properties management in the PRC (the “Properties Management”) and the management of kitchen for, and management of delivering quality ingredients to, PRC customers (the “Catering Management”). Revenue increased by approximately HK$0.9 million or 2.0% from approximately HK$45.1 million for the six months ended 30 June 2022 (“1H2022”) to a