东方表行集团2023中期业绩报告

2023中 期 報 告Interim Report Oriental Watch Holdings Limited 東方表行集團有限公司1 Interim Report 2023 二零二三年中期業績報告CORPORATE INFORMATION公司資料CORPORATE INFORMATIONBOARD OF DIRECTORS Mr. Yeung Him Kit, Dennis (Chairman and Managing Director) Madam Yeung Man Yee, Shirley (Executive Director) Mr. Lam Hing Lun, Alain (Finance Director) Dr. Li Sau Hung, Eddy (Independent Non-executive Director) Mr. Choi Man Chau, Michael (Independent Non-executive Director) Mr. Sun Dai Hoe, Harold (Independent Non-executive Director)COMPANY SECRETARY Mr. Lam Hing Lun, AlainPRINCIPAL BANKERS Hang Seng Bank Limited Bank of China (Hong Kong) Limited Standard Chartered Bank (Hong Kong) LimitedAUDITOR Deloitte Touche Tohmatsu Certified Public Accountants and Registered Public Interest Entity AuditorsHONG KONG BRANCH Tricor Secretaries Limited SHARE REGISTRARS 17/F, Far East Finance Centre 16 Harcourt Road Hong KongHONG KONG LEGAL Jennifer Cheung & Co ADVISERBERMUDA LEGAL Conyers Dill & Pearman ADVISERREGISTERED OFFICE Clarendon House Church Street Hamilton HM 11 BermudaPRINCIPAL PLACE OF 19th Floor BUSINESS Wing On Centre 111 Connaught Road Central Hong Kong公司資料董事會 楊衍傑先生 （主席兼董事總經理） 楊敏儀女士 （執行董事） 林慶麟先生 （財務董事） 李秀恒博士 （獨立非執行董事） 蔡文洲先生 （獨立非執行董事） 孫大豪先生 （獨立非執行董事）公司秘書 林慶麟先生主要往來銀行 恒生銀行有限公司 中國銀行（香港）有限公司 渣打銀行（香港）有限公司核數師 德勤‧關黃陳方會計師行 註冊公眾利益實體核數師股份過戶 卓佳秘書商務有限公司 登記處 香港 香港分處 夏愨道16號 遠東金融中心17樓香港法律 張美霞律師行 顧問百慕達法律 Conyers Dill & Pearman 顧問註冊辦事處 Clarendon House Church Street Hamilton HM 11 Bermuda主要營業地點 香港 干諾道中111號 永安中心 十九樓 2Oriental Watch Holdings Limited 東方表行集團有限公司CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表For the six months ended 30 September 2023截至二零二三年九月三十日止六個月(Unaudited)（未經審核）Six months ended截至九月三十日止六個月30 September202330 September2022二零二三年九月三十日二零二二年九月三十日NotesHK$’000HK$’000附註千港元千港元Revenue收益31,848,1261,673,846Cost of goods sold銷貨成本(1,275,941)(1,137,087) Gross profit毛利572,185536,759Other income其他收入4A19,65213,614Other gains and losses其他收益及虧損4B(184)(1,710)Distribution and selling expenses分銷及銷售開支— Expenses related to leases— 租賃之相關開支(91,316)(74,553)— Other distribution and selling expenses— 其他分銷及 銷售開支(175,693)(154,562)Administrative expenses行政開支(116,425)(111,388)Finance costs融資成本(7,239)(5,867)Share of results of associates應佔聯營公司之業績13,90410,568Share of result of a joint venture應佔一間合營公司之 業績(208)(274) Profit before taxation除稅前溢利5214,676212,587Income tax expense所得稅開支6(75,972)(61,326) Profit for the period期內溢利138,704151,261 Other comprehensive (expense) income其他全面（開支）收益Item that will not be reclassified to profit or loss:將不會重新分類至損益之項目：Change in fair value of equity instruments at fair value through other comprehensive income (“FVTOCI”)按公平值計入其他全面收益之股本 工具之公平值變動(740)(667)Items that may be reclassified subsequently to profit or loss:其後可能重新分類至損益之項目：Exchange difference arising on translation of foreign operations換算海外業務所產生之匯兌差額(67,461)(108,032)Change in fair value of debt instruments at FVTOCI按公平值計入其他全面收益之債務 工具之公平值變動—(57)Release on redemption of debt instruments at FVTOCI贖回按公平值計入其他全面收益之 債務工具時撥回—18 Other comprehensive expense for the period期內其他全面開支(68,201)(108,738) Oriental Watch Holdings Limited 東方表行集團有限公司3 Interim Report 2023 二零二三年中期業績報告CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表For the six months ended 30 September 2023截至二零二三年九月三十日止六個月(Unaudited)（未經 審核）Six months ended截至九月三十日止六個月30 September202330 September2022二零二三年九月三十日二零二二年九月三十日NoteHK$’000HK$’000附註千港元千港元Total comprehensive income for the period期內全面收益總額70,50342,523 Profit for the period attributable to:應佔期內溢利：Owners of the Company本公司擁有人138,041151,241Non-controlling interests非控股權益66320 138,704151,261 Total comprehensive income (expe