北亚策略中期业绩报告 2023/2024

2023/24Interim Report中期業績報告Suite 1618, 16th Floor, Jardine House, 1 Connaught Place, Central, Hong Kong香港中環康樂廣場 1 號怡和大廈 16 樓 1618 室C120915 1INTERIM REPORT 2023/24 中期業績報告CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCK EXCHANGE”)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.This report, for which the directors (the “Directors” or the “Board”) of North Asia Strategic Holdings Limited collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard to North Asia Strategic Holdings Limited. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。本報告的資料乃遵照聯交所《GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關北亞策略控股有限公司的資料；北亞策略控股有限公司的董事（「董事」或「董事會」）願就本公告的資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 2North Asia Strategic Holdings Limited 北亞策略控股有限公司RESULTSThe Board of directors (the “Board”) of North Asia Strategic Holdings Limited (the “Company”) presents the unaudited condensed consolidated results of the Company and its subsidiaries (collectively, the “Group”) for the six months ended 30th September 2023, together with the comparative unaudited figures of the corresponding period in 2022.UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSSFor the six months ended 30th SeptemberFor the three months ended 30th September截至九月三十日止六個月截至九月三十日止三個月2023202220232022二零二三年二零二二年二零二三年二零二二年NotesHK$’000HK$’000HK$’000HK$’000附註千港元千港元千港元千港元(Unaudited)(Unaudited)(Unaudited)(Unaudited)（未經審核）（未經審核）（未經審核）（未經審核） Revenue收入3517,740791,116297,899370,842Cost of sales銷售成本(423,247)(659,124)(249,539)(309,323) Gross profit毛利94,493131,99248,36061,519Other income and gains, net其他收入及收益，淨額8,9748,1406,9917,110Selling and distribution expenses銷售及分銷費用(75,093)(66,711)(36,592)(29,726)General and administrative expenses一般及行政費用(87,127)(113,462)(43,440)(53,149) Operating loss經營虧損(58,753)(40,041)(24,681)(14,246)Finance income財務收入46,0402,0533,2731,411Finance costs財務費用4(1,688)(2,534)(901)(1,252) Loss before income tax除所得稅前虧損(54,401)(40,522)(22,309)(14,087)Income tax credit/(expense)所得稅抵免╱（支出）59,8281,2803,839(564) LOSS FOR THE PERIOD期內虧損(44,573)(39,242)(18,470)(14,651) Loss per share attributable to ordinary shareholders of the Company本公司普通股股東應佔 每股虧損6Basic (HK cents)基本（港仙）(9.8)(9.2)(4.1)(3.4) Diluted (HK cents)攤薄（港仙）(9.8)(9.2)(4.1)(3.4) 業績北亞策略控股有限公司（「本公司」）董事會（「董事會」）提呈本公司及其附屬公司（合稱「本集團」）截至二零二三年九月三十日止六個月之未經審核簡明綜合業績，連同二零二二年同期之未經審核比較數字。未經審核簡明綜合損益表 3INTERIM REPORT 2023/24 中期業績報告UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOMEFor the six months ended 30th SeptemberFor the three months ended 30th September截至九月三十日止六個月截至九月三十日止三個月2023202220232022二零二三年二零二二年二零二三年二零二二年HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元(Unaudited)(Unaudited)(Unaudited)(Unaudited)（未經審核）（未經審核）（未經審核）（未經審核） Loss for the period期內虧損(44,573)(39,242)(18,470)(14,651) OTHER COMPREHENSIVE (LOSS)/INCOME其他全面（虧損）╱收益Other comprehensive (loss)/income that may be reclassified to profit or loss in subsequent periods:可能於其後期間重新分類至損益之其他全面