霭华押业信贷2023中期报告

www.pawnshop.com.hk中期報告REPORTINTERIMOi Wah Pawnshop Credit Holdings Limited靄 華 押 業 信 貸 控 股 有 限 公 司(Incorporated in the Cayman Islands with limited liability)（於開曼群島註冊成立之有限公司）Stock Code 股份代號 : 01319Oi Wah Pawnshop Credit Holdings Limited 靄華押業信貸控股有限公司 Interim Report 2023 中期報告 Contents目錄CONTENTS目錄 2 Company Information 公司資料5 Financial Highlights 財務摘要7 Management Discussion and Analysis 管理層討論及分析22 Review report to the board of directors 致董事會之審閱報告25 Consolidated Statement of Comprehensive Income 綜合全面收入表26 Consolidated Statement of Financial Position 綜合財務狀況表28 Consolidated Statement of Changes in Equity 綜合權益變動表29 Condensed Consolidated Cash Flow Statement 簡明綜合現金流量表31 Notes to the Unaudited Interim Financial Report 未經審核中期財務報告附註73 Other Information 其他資料 靄華押業信貸控股有限公司 中期報告 2023COMPANY INFORMATION公司資料 2Company Information公司資料BOARD OF DIRECTORSExecutive DirectorsMr. Chan Chart ManMr. Chan Kai Ho Edward (Chairman and Chief Executive Officer)Ms. Chan Mei FongMs. Chan Ying YuNon-executive DirectorMr. Chan Kai Kow MacksionMr. Ng Siu HongIndependent Non-executive DirectorsDr. Leung Shiu Ki AlbertDr. Yip NgaiMr. Lam On TaiBOARD COMMITTEESAudit CommitteeDr. Yip Ngai (Chairman)Dr. Leung Shiu Ki AlbertMr. Lam On TaiRemuneration CommitteeMr. Lam On Tai (Chairman)Mr. Chan Kai Ho EdwardDr. Leung Shiu Ki Albert董事會執行董事陳策文先生陳啟豪先生（主席兼行政總裁）陳美芳女士陳英瑜女士非執行董事陳啟球先生伍紹康先生獨立非執行董事梁兆棋博士葉毅博士林安泰先生董事委員會審核委員會葉毅博士（主席）梁兆棋博士林安泰先生薪酬委員會林安泰先生（主席）陳啟豪先生梁兆棋博士 靄華押業信貸控股有限公司 中期報告 2023Oi Wah Pawnshop Credit Holdings Limited Interim Report 2023COMPANY INFORMATION公司資料 3Company Information公司資料Nomination CommitteeDr. Leung Shiu Ki Albert (Chairman)Mr. Chan Kai Ho EdwardMr. Lam On TaiCOMPANY SECRETARYMr. Cheng Yiu Hang HKICPAAUTHORISED REPRESENTATIVESMr. Chan Kai Ho EdwardMs. Chan Ying YuREGISTERED OFFICEWindward 3, Regatta Office ParkP.O. Box 1350Grand Cayman, KY1-1108Cayman IslandsHEADQUARTERS AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGRooms 2302–2303Kwan Chart TowerNo. 6 Tonnochy Road, WanchaiHong KongSTOCK CODE01319提名委員會梁兆棋博士（主席）陳啟豪先生林安泰先生公司秘書鄭耀衡先生 HKICPA授權代表陳啟豪先生陳英瑜女士註冊辦事處Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman, KY1-1108Cayman Islands香港總部及主要營業地點香港灣仔杜老誌道6號羣策大廈2302–2303室股份代號01319 靄華押業信貸控股有限公司 中期報告 2023COMPANY INFORMATION公司資料 4開曼群島股份過戶登記處Ocorian Trust (Cayman) Ltd.Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands香港股份過戶登記處寶德隆證券登記有限公司香港北角電氣道148號21樓2103B室核數師信永中和（香港）會計師事務所 有限公司註冊公眾利益實體核數師法律顧問香港法律方面：胡百全律師事務所開曼群島法律方面：Appleby主要往來銀行招商永隆銀行有限公司東亞銀行有限公司富邦銀行（香港）有限公司王道商業銀行股份有限公司香港分行公司網站www.pawnshop.com.hkCAYMAN ISLANDS SHARE REGISTRAR AND TRANSFER OFFICEOcorian Trust (Cayman) Ltd.Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman IslandsHONG KONG SHARE REGISTRARBoardroom Share Registrars (HK) Limited2103B, 21/F, 148 Electric RoadNorth PointHong KongAUDITORSHINEWING (HK) CPA LimitedRegistered Public Interest Entity AuditorLEGAL ADVISERSAs to Hong Kong law:P. C. Woo & Co.As to Cayman Islands law:ApplebyPRINCIPAL BANKERSCMB Wing Lung Bank LimitedThe Bank of East Asia, LimitedFubon Bank (Hong Kong) LimitedO-Bank Co., Ltd., Hong Kong BranchCOMPANY WEBSITEwww.pawnshop.com.hk 靄華押業信貸控股有限公司 中期報告 2023Oi Wah Pawnshop Credit Holdings Limited Interim Report 2023FINANCIAL HIGHLIGHTS財務摘要 5Financial Highlights財務摘要10%55%12.5%10.8%Revenue increased by 收益增加Net profitmargin reached純利率達到Profit attributable to the equity shareholders increased by權益股東應佔溢利增加The principal of gross loan receivables increased by 應收貸款總額的本金增加 靄華押業信貸控股有限公司 中期報告 2023FINANCIAL HIGHLIGHTS財務摘要 6FINANCIAL PERFORMANCE• Revenue increased by 10.0% to approximately HK$90.2 million• Profit attributable to the equity shareholders increased by 12.5% to approximately HK$49.6 million• Net profit margin increased by 1.2 percentage points to 55.0%• Basic earnings per share is HK2.6cents• The principal of gross loan receivables increased by 10.8% to approximately HK$1,027.8 millionBUSINESS PERFORMANCE• Total amount of new pawn loans granted decreased by 16.1% to approximately HK$402.0 million• Total amount of new mortgage loans granted decreased by 24.6% to approximately HK$282.7 million• Net interest margin for pawn loan increased by 0.6 percentage points to 37.7%• Net interest margin for mortgage loan increased by 0.8 percentage points to 11.4%• The average LTV ratio of our mortgage loan portfolio maintained at around 55.0%財務表現• 收益增加10.0%至約90,200,000港元• 權益股東應佔溢利增加12.5%至約49,600,000港元• 純利率增加1.2個百分點至55.0%• 每股基本盈利為2.6港仙• 應收貸款總額的本金增加10.8%至約1,027,800,000港元業務表現• 已發放新典當貸款總額減少16.1%至約402,000,000港元• 已發放新按揭抵押貸款總額減少24.6%至約282,700,000港元• 典當貸款之淨息差增長0.6個百分點至37.7%• 按揭抵押貸款之淨息差增加0.8個百分點至11.4%• 按揭貸款組合的平均按揭成數比率維持約55.0% 靄華押業信貸控股有限公司 中期報告 2023Oi Wah Pawnshop Credit Holdings Limited Interim Report 2023MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 7Management Discussion and Analysis管理層討論及分析BUSINESS REVIEWOi Wah Pawnshop Credit Holdings Limited (the “Company” or “our Compan