莱尔斯丹中期报告书2023/24

CONTENTS目錄 Corporate Information2Management’s Discussion and Analysis6Condensed Consolidated Interim Income Statement25Condensed Consolidated Interim Statement of Comprehensive Income27Condensed Consolidated Interim Balance Sheet28Condensed Consolidated Interim Statement of Changes in Equity30Condensed Consolidated Interim Cash Flow Statement32Notes to the Condensed Consolidated Interim Financial Information33Disclosure of Interests53Corporate Governance and Other Information60 EXECUTIVE DIRECTORS Chui Kwan Ho, JackyLi Wing Yeung, PeterLiu Tsz Yan NON-EXECUTIVE DIRECTORJames Ngai(Chairman) INDEPENDENT NON-EXECUTIVE DIRECTORS Lam Siu Lun, SimonLeung Wai Ki, GeorgeHui Chi KwanChan Kit Yin(appointed with effect from 28 August 2023) AUDIT COMMITTEE Lam Siu Lun, Simon(Chairman)Leung Wai Ki, GeorgeHui Chi KwanChan Kit Yin(appointed with effect from 28 August 2023) REMUNERATION COMMITTEE Lam Siu Lun, Simon(Chairman)Leung Wai Ki, GeorgeHui Chi KwanChan Kit Yin(appointed with effect from 28 August 2023)James Ngai NOMINATION COMMITTEE Hui Chi Kwan(Chairman)Lam Siu Lun, SimonLeung Wai Ki, GeorgeChan Kit Yin(appointed with effect from 28 August 2023)James Ngai COMPANY SECRETARY Chan Tsz Lok PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedChina Construction Bank (Asia) Corporation Limited AUDITOR 22 PricewaterhouseCoopersCertified Public Accountants and Registered PIE Auditor22nd Floor, Prince’s BuildingCentral, Hong Kong LEGAL ADVISER Wilkinson & Grist6th Floor, Prince’s Building10 Chater RoadCentral, Hong Kong 106 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG Suites 1104–1106, 11th Floor1063 King’s RoadQuarry Bay, Hong Kong 1063111104 1106 PRINCIPAL SHARE REGISTRAR Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda HONG KONG BRANCH SHARE REGISTRAR Computershare Hong Kong Investor Services LimitedUnits 1712–1716, 17th FloorHopewell Centre183 Queen’s Road EastWan Chai, Hong Kong 183171712–1716 LISTING INFORMATION Listing: The Stock Exchange of Hong Kong LimitedStock Code: 00738Board Size: 2,000 Shares 007382,000 INVESTOR RELATIONS Email address: ir@lesaunda.com.hk ir@lesaunda.com.hk http://www.lesaunda.com.hk WEBSITE ADDRESShttp://www.lesaunda.com.hk MANAGEMENT’SDISCUSSION ANDANALYSIS管理層討論及分析 FINANCIAL REVIEW Operating Results The Group is engaged in the design, development andretailingof ladies’and men’s footwear,handbags andfashionableaccessories in Mainland China.The majorproprietarybrands of the Group include le saunda,lesaundaMEN,LINEA ROSA and PITTI DONNA,whichaim to appeal to diversified target customer groups withtheirdistinctive product lines.During the period,theGroup operated the brand, charm & easy, and establisheddiverse cosmetic shops in Hong Kong. lesaundalesaunda MENLINEAROSAPITTIDONNAcharm & easy Inthe first half of fiscal year 2023/24,total revenueofth e G roup d e c re a se d by 2.5%ye a r- o n-ye a r toR M B 2 0 5 , 8 0 0 , 0 0 0( 2 0 2 2 / 2 3 :R M B 2 11,10 0 , 0 0 0 ) .Consolidated gross profit decreased by 1.5% year-on-yeartoRMB134,900,000(2022/23:RMB137,000,000).TheGroup recorded an overall gross profit margin of 65.5%,representingan increase of 0.6 percentage point ascompared to the corresponding period in last year. Duringthe period, consolidated loss attributable to owners of theCompanywas RMB13,900,000(2022/23:consolidatedloss of RMB23,400,000). 2.5%205,800,000211,100,0001.5%134,900,000137,000,0000.665.5%13,900,00023,400,000 MANAGEMENT’S DISCUSSION AND ANALYSIS管理層討論及分析 FINANCIAL REVIEW (CONTINUED)Profitability Analysis 2.5%205,800,000211,100,0001.5%134,900,000137,000,0000.665.5% Inview of the diminishing threat of COVID-19 to thepublic’shealth,the Chinese government lifted a seriesofpreventive and control measures in the beginningof2023,but the local consumer sentiment did notimprovesignificantly as expected.Hence,the totalrevenueof the Group decreased by 2.5%year-on-yeartoR M B20 5,8 0 0,0 0 0(20 22 /23:R M B211,10 0,0 0 0 ).C o n s o l i d a te dg r o s s p r of i t d e c r e a s e d by 1.5%toRMB134,900,000(2022/23:RMB137,000,000).Grossprofit margin increased by 0.6 percentage point to 65.5%as compared to the corresponding period in last year. Duringthe period,selling and distribution expensesdecreasedby 6.7%year-on-year to RMB108,100,000(2022/23:RMB115,800,000).The ratio of selling anddistributionexpenses to total revenue decreased by2.4percentage points to 52.5%(2022/23:54.9%).Thedecreaseof such ratio was mainly attributable to theoptimisationof the Group’s regional sales network inthe past, which in turn reduced its relevant fixed sellingexpenses. 6.7%108,100,000115,800,0002.452.5%54.9% General and administrative expenses decreased by 0.9%to