亚洲资源中期报告2023/2024

Stock Code股份代號: 899 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 ANDOTHER 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 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORSExecutive Directors 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） Mr. Li Yuguo(Chairman)Mr. Liu Yan Chee James(Chief Executive Officer)Mr. Li XiaomingMr. Yu Jiang(Note 1) 楊小強先生（副主席）黃逸林先生 Non-executive DirectorsMr. Yang Xiaoqiang(Vice Chairman)Mr. Huang Yilin 巴俊宇先生朱學義先生黃仲文先生 Independent Non-executive Directors Mr. Ba JunyuMr. Zhu XueyiMr. Wong Chung Man COMPANY SECRETARYMr. Wu Ho Wai 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 AUDIT COMMITTEE Mr. Zhu Xueyi(Chairman)Mr. Ba JunyuMr. Wong Chung Man 薪酬委員會 REMUNERATION COMMITTEE 巴俊宇先生（主席）朱學義先生黃仲文先生 Mr. Ba Junyu(Chairman)Mr. Zhu XueyiMr. Wong Chung Man 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 NOMINATION COMMITTEE Mr. Li Yuguo(Chairman)Mr. Ba JunyuMr. Zhu XueyiMr. Wong Chung Man 股份代號 STOCK CODE899 899 附註1：已辭任，自二零二三年八月十六日起生效 Note 1:Resigned with effect from 16 August 2023 CORPORATE INFORMATION公司資料 核數師 AUDITORS 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 Lau & Au Yeung C.P.A. LimitedCertified Public Accountants21/F, Tai Yau Building181 Johnston RoadWanchai, Hong Kong 主要往來銀行 PRINCIPAL BANKERS 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 China Construction Bank (Asia) Corporation LimitedBank of Communications Co., Ltd. Hong Kong BranchThe Hongkong and Shanghai Banking Corporation Limited 註冊辦事處 Clarendon House, 2 Church StreetHamilton HM11, Bermuda REGISTERED OFFICE Clarendon House, 2 Church StreetHamilton HM11, Bermuda 香港主要營業地點 PRINCIPAL PLACE OF BUSINESSINHONG KONG 香港上環干諾道中168-200號信德中心西座26樓2601室 Room 2601, 26/F, West TowerShun Tak Centre168-200 Connaught Road CentralSheung Wan, Hong Kong 主要股份過戶登記處（百慕達） PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE (IN BERMUDA) Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetHamilton HM11, Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetHamilton HM11, Bermuda 股份過戶登記分處（香港） BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE (IN HONG KONG) 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 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong WEBSITEhttp://www.asiaresources899.com.hk 網址 http://www.asiaresources899.com.hk MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 財務回顧 FINANCIAL REVIEW Revenue For the six months ended 30 September 2023 (the “Reporting Period”),the revenue of Asia Resources Holdings Limited (the “Company”) and itssubsidiaries (collectively the “Group”) was approximately HK$7,584,000(2022: HK$20,366,000). 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）。 Post-pandemic economy is depressing in the global market. The overalleconomy in the People’s Republic of China (the “PRC”) remains stagnantand is unlikely to recover quickly in the near future. In the post-pandemicera, the property market in the PRC become even worse. Due to theunfavourable property market sentiment, the Group’s revenue generatedfrom the sales of developed properties and the rental and managementfee income generated from the investment properties in the PRC sufferedsignificant decreases. 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。 Cost of Sales 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。 For the Reporting Period, the cost of sales of the Group was approximatelyHK$2,168,000 (2022: HK$3,588,000). The cost of sales for the ReportingPeriod represented the cost of properties sold and the decrease wasgenerally in line with the decrease in revenue from sales of properties. Gross Profit 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。 For the Reporting Period, the Group recorded a gross profit ofapproximately HK$5,416,000 (2022: HK$16,778,000). The gross profitwas mainly attributable to rental income from the investment properties inSuzhou and Zhejiang. Other Gains 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）。 For the Reporting Period, the Group recorded other gains of approximatelyHK$6,259,000 (2022: HK$19,917,000). The decrease was mainly due tothe decrease in interest income relating to the termination of acquisitionof properties located in Shenyang, the PRC as a substantial portion of theoutstanding sum had been settled during the year 2022 (details of whichare disclosed in the section headed “Connected Transaction” of thisinterim report). MANAG