亚洲资源中期报告2023/2024

Stock Code 股份代號 : 899 Asia Resources Holdings Limited亞洲資源控股有限公司* For identification purpose only 僅供識別*2023/24中期報告INTERIM REPORT CONTENTS目錄2CORPORATE INFORMATION公司資料4MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析25OTHER INFORMATION其他資料32CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表34CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表36CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表37CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表38NOTES TO THE INTERIM FINANCIAL REPORT中期財務報告附註 Asia Resources Holdings Limited | 亞洲資源控股有限公司2CORPORATE INFORMATION公司資料BOARD OF DIRECTORSExecutive DirectorsMr. Li Yuguo (Chairman)Mr. Liu Yan Chee James (Chief Executive Officer)Mr. Li XiaomingMr. Yu Jiang (Note 1)Non-executive DirectorsMr. Yang Xiaoqiang (Vice Chairman)Mr. Huang YilinIndependent Non-executive DirectorsMr. Ba JunyuMr. Zhu XueyiMr. Wong Chung ManCOMPANY SECRETARYMr. Wu Ho WaiAUDIT COMMITTEEMr. Zhu Xueyi (Chairman)Mr. Ba JunyuMr. Wong Chung ManREMUNERATION COMMITTEEMr. Ba Junyu (Chairman)Mr. Zhu XueyiMr. Wong Chung ManNOMINATION COMMITTEEMr. Li Yuguo (Chairman)Mr. Ba Junyu Mr. Zhu XueyiMr. Wong Chung ManSTOCK CODE899Note 1: Resigned with effect from 16 August 2023董事會執行董事李玉國先生（主席）劉恩賜先生（行政總裁）李曉明先生于江先生（附註1）非執行董事楊小強先生（副主席）黃逸林先生獨立非執行董事巴俊宇先生朱學義先生黃仲文先生公司秘書胡可為先生審核委員會朱學義先生（主席）巴俊宇先生黃仲文先生薪酬委員會巴俊宇先生（主席）朱學義先生黃仲文先生提名委員會李玉國先生（主席）巴俊宇先生朱學義先生黃仲文先生股份代號899附註1： 已辭任，自二零二三年八月十六日起生效 3Interim Report 2023/2024 中期報告CORPORATE INFORMATION公司資料核數師劉歐陽會計師事務所有限公司執業會計師香港灣仔莊士敦道181號大有大廈21樓主要往來銀行中國建設銀行（亞洲）股份有限公司交通銀行股份有限公司香港分行香港上海滙豐銀行有限公司註冊辦事處Clarendon House, 2 Church StreetHamilton HM11, Bermuda香港主要營業地點香港上環干諾道中168-200號信德中心西座26樓2601室主要股份過戶登記處（百慕達）Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetHamilton HM11, Bermuda股份過戶登記分處（香港）卓佳秘書商務有限公司香港夏愨道16號遠東金融中心17樓網址http://www.asiaresources899.com.hkAUDITORSLau & Au Yeung C.P.A. LimitedCertified Public Accountants21/F, Tai Yau Building181 Johnston RoadWanchai, Hong KongPRINCIPAL BANKERSChina Construction Bank (Asia) Corporation LimitedBank of Communications Co., Ltd. Hong Kong BranchThe Hongkong and Shanghai Banking Corporation LimitedREGISTERED OFFICEClarendon House, 2 Church StreetHamilton HM11, BermudaPRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 2601, 26/F, West TowerShun Tak Centre168-200 Connaught Road CentralSheung Wan, Hong KongPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE (IN BERMUDA)Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetHamilton HM11, BermudaBRANCH SHARE REGISTRAR AND TRANSFER OFFICE (IN HONG KONG)Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongWEBSITEhttp://www.asiaresources899.com.hk Asia Resources Holdings Limited | 亞洲資源控股有限公司4MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析財務回顧收入截至二零二三年九月三十日止六個月（「報告期間」），亞洲資源控股有限公司（「本公司」）及其附屬公司（統稱「本集團」）之收入約為7,584,000港元（二零二二年：20,366,000港元 ）。疫情後全球市場經濟低迷。中華人民共和國（「中國」）的整體經濟仍然承壓，且短期內不大可能快速復甦。後疫情時代，中國物業市況甚至更加嚴峻。由於物業市場氣氛不佳，本集團來自中國的已開發物業銷售收入以及投資物業產生的租金及管理費收入大幅下降。銷售成本於報告期間，本集團的銷售成本約為2,168,000港元（二零二二年：3,588,000港元）。於報告期間的銷售成本指已售物業成本且降幅整體上與物業銷售收入的降幅一致。毛利於報告期間，本集團錄得毛利約5,416,000港元（二零二二年：16,778,000港元）。毛利乃主要源自於蘇州及浙江的投資物業的租金收入。其他收益於報告期間，本集團錄得其他收益約6,259,000港元（二零二二年：19,917,000港元）。該減少乃主要由於有關終止收購位於中國瀋陽的物業的利息收入減少，乃由於大部份未償還款項已於二零二二年結清（有關詳情於本中期報告「關連交易」一節中披露）。FINANCIAL REVIEWRevenueFor the six months ended 30 September 2023 (the “Reporting Period”), the revenue of Asia Resources Holdings Limited (the “Company”) and its subsidiaries (collectively the “Group”) was approximately HK$7,584,000 (2022: HK$20,366,000). Post-pandemic economy is depressing in the global market. The overall economy in the People’s Republic of China (the “PRC”) remains stagnant and is unlikely to recover quickly in the near future. In the post-pandemic era, the property market in the PRC become even worse. Due to the unfavourable property market sentiment, the Group’s revenue generated from the sales of developed properties and the rental and management fee income generated from the investment properties in the PRC suffered significant decreases.Cost of SalesFor the Reporting Period, the cost of sales of the Group was approximately HK$2,168,000 (2022: HK$3,588,000). The cost of sales for the Reporting Period represented the cost of properties sold and the decrease was generally in line with the decrease in revenue from sales of properties.Gross ProfitFor the Reporting Period, the Group recorded a gross profit of approximately HK$5,416,000 (2022: HK$16,778,000). The gross profit was mainly attributable to rental income from the investment properties in Suzhou and Zhejiang.Other GainsFor the Reporting Period, the Group recorded other gains of approximately HK$6,259,000 (2022: HK$19,917,000). The decrease was mainly due to the decrease in interest income relating to the termination of acquisition of properties located in Shenyang, the PRC as a substantial portion of the outstanding sum had been settled during t