德永佳集团中期报告 2023

CONTENTS 02Corporate & Shareholder InformationFinancial Information04Condensed Consolidated Statement of Profit or Loss05Condensed Consolidated Statement of Comprehensive Income06Condensed Consolidated Statement of Financial Position08Condensed Consolidated Statement of Changes in Equity09Condensed Consolidated Statement of Cash Flows10Notes to the Interim Condensed Consolidated Financial Statements27Management’s Discussion and Analysis36Other Information Corporate & Shareholder Information DIRECTORS Poon Bun Chak(Executive Chairman)Ting Kit Chung(Chief Executive Officer)Ho Lai HongPoon Ho TakCheng Shu Wing*Law Brian Chung Nin**Independent Non-executive Directors *** AUDIT COMMITTEELaw Brian Chung Nin(Chairman)Cheng Shu Wing NOMINATION COMMITTEE Cheng Shu Wing(Chairman)Law Brian Chung NinTing Kit ChungHo Lai Hong REMUNERATION COMMITTEE Cheng Shu WingLaw Brian Chung NinTing Kit ChungHo Lai Hong COMPANY SECRETARYChan Chi Hon REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 22316 16th Floor, Metroplaza Tower II223 Hing Fong Road, Kwai ChungNew Territories, Hong Kong AUDITOR 97927 Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor27/F, One Taikoo Place979 King’s RoadQuarry Bay, Hong Kong LEGAL ADVISORSJennifer Cheung & Co.Wilkinson & Grist Corporate & Shareholder Information PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBNP ParibasCitibank, N.A.The Hongkong and Shanghai Banking Corporation LimitedHang Seng BankMizuho Bank Limited PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE MUFG Fund Services (Bermuda) Limited4th Floor North, Cedar House41 Cedar AvenueHamilton HM12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor North, Cedar House41 Cedar AvenueHamilton HM12Bermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong WEBSITES http://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/ http://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/ SHARE INFORMATIONPlace of Listing Main Board of The StockExchange of Hong KongLimited003212,000 shares31 March Stock CodeBoard LotFinancial Year End 003212,000331 FINANCIAL CALENDAR FOR INTERIM RESULTS 2023 HK5.0 cents perordinary share29 November 202314 December 202318 December 2023 to20 December 2023(both days inclusive)4 January 2024 Interim dividendResults announcementEx-dividend dateClosure of register of members Dividend payment date Financial Information The board of directors (the “Board”) of Texwinca Holdings Limited(the “Company”) has pleasure in presenting the unaudited interimcondensed consolidated results of the Company and its subsidiaries(collectively referred to as the “Group”) for the six months ended30 September 2023. The interim results have been reviewed by theCompany’s audit committee. Financial Information Financial Information Financial Information Financial Information Financial Information Financial Information NOTES TO THE INTERIM CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS 1.Basis of Preparation 1. The interim condensed consolidated financial statements areprepared in accordance with Hong Kong Accounting Standard(“HKAS”)34 Interim Financial Reportingissued by the HongKong Institute of Certified Public Accountants (the “HKICPA”)and Appendix 16 of the Rules Governing the Listing of Securities(the “Listing Rules”) on The Stock Exchange of Hong KongLimited (the “Stock Exchange”). 3416 These interim condensed consolidated financial statements donot include all the information and disclosures required in theannual financial statements, and should be read in conjunctionwith the Group’s annual financial statements for the year ended31 March 2023. 2.Significant Accounting Policies 2. The accounting policies and basis of preparation adopted in thepreparation of the interim condensed consolidated financialstatements are the same as those used in the Group’s annualfinancial statements for the year ended 31 March 2023, except inrelation to the following new and revised Hong Kong FinancialReporting Standards (“HKFRSs”) (which include all Hong KongFinancial Reporting Standards, HKASs and Interpretations)issued by the HKICPA that affect the Group and are adoptedfor the first time for the current period’s interim condensedconsolidated financial statements: The adoption of the above new and revised HKFRSs has hadno significant financial effect on these interim condensedconsolidated financial statements. Financial Information NOTES TO THE INTERIM CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS(continued) 3. 3.Significant Accounting Judgements and EstimatesThe judgments and estimates adopted in the preparation of theinterim condensed consolidated financial statements are thesame as those used in the Group’s annual financial statementsfor the year ended 31 Marc