保集健康2023中期报告

(Incorporated in the Cayman Islands with limited liability) Stock Code1246  目 錄Contents 2CORPORATE INFORMATION4CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME7CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION9CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY10CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS11NOTES TO THE UNAUDITED CONDENSED CONSOLIDATEDINTERIM FINANCIAL STATEMENTS32MANAGEMENT DISCUSSION AND ANALYSIS42OTHER INFORMATION 公 司 資 料Corporate Information BOARD OF DIRECTORSExecutive Directors Mr. Qiu Dongfang(Chairman)Mr. Qiu Bin(Chief executive officer)(re-designated as an executivedirector and appointed as the chief executive officer on 21 August2023)Mr. Zhang Sheng HaiMs. Yu Yixing (resigned on 31 August 2023) Non-executive DirectorMr. Chui Kwong Kau 喆 Independent Non-executive DirectorsMr. Chan Chi Keung, BillyMr. Wang ZheMr. Yi Baxian BOARD COMMITTEES 喆 Mr. Chan Chi Keung, Billy(Chairman)Mr. Wang ZheMr. Yi Baxian (appointed on 21 August 2023) Remuneration Committee Mr. Yi Baxian(Chairman)Mr. Chan Chi Keung, Billy (appointed on 31 August 2023)Mr. Wang ZheMs. Yu Yixing (resigned on 31 August 2023) 喆 Nomination Committee 喆 Mr. Qiu Dongfang(Chairman)Mr. Yi BaxianMr. Wang Zhe COMPANY SECRETARYMr. Ng Kam Ming AUTHORISED REPRESENTATIVESMr. Qiu DongfangMr. Ng Kam Ming REGISTERED OFFICE Windward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 公 司 資 料Corporate Information AUDITOR 11125 BDO LimitedCertified Public AccountantsFloor 25, Wing On Centre111 Connaught Road CentralHong Kong LEGAL ADVISER 39 Sidley Austin39/F, Two International Finance CentreCentral, Hong Kong HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 111212101 Room 2101, 21/FWing On CentreNo. 111 Connaught Road CentralHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands HONGKONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedCMB Wing Lung Bank Limited STOCK CODE 01246 01246 (Main Board of The Stock Exchange of Hong Kong Limited) http://www.boillhealthcare.com.hk WEBSITE http://www.boillhealthcare.com.hk 簡 明 綜 合 損 益 及 其 他 全 面 收 益 表Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 2023 簡 明 綜 合 損 益 及 其 他 全 面 收 益 表 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 2023 簡 明 綜 合 損 益 及 其 他 全 面 收 益 表 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 2023 簡 明 綜 合 財 務 狀 況 表Condensed Consolidated Statement of Financial Position A t3 0 S e p t e m b e r 2 0 2 3 簡 明 綜 合 財 務 狀 況 表 Condensed Consolidated Statement of Financial Position A t3 0 S e p t e m b e r 2 0 2 3 簡 明 綜 合 權 益 變 動 表Condensed Consolidated Statement of Changes in Equity For the six months ended 30 September 2023 Deeds of balance waiver were made between the Group and its substantial shareholderfor the period ended 30 September 2023, pursuant to which, the substantialshareholder agreed to waive the debt of approximately HK$100,000,000 due bythe Group. As such, the waived payable was regarded as a capital contributionfrom the substantial shareholder. 簡 明 綜 合 現 金 流 量 表Condensed Consolidated Statement of Cash Flows For the six months ended 30 September 2023 未 經 審 核 簡 明 綜 合 中 期 財 務 報 表 附 註Notes to the Unaudited Condensed Consolidated Interim Financial Statements For the six months ended 30 September 2023 1. 1.CORPORATE AND GROUP INFORMATION Windward 3, Regatta OfficePark, PO Box 1350, Grand Cayman KY1-1108, Cayman Islands111212101 Boill Healthcare Holdings Limited (the “Company”, togetherwith its subsidiaries, the “Group”) is a limited liability companyincorporated in the Cayman Islands and its shares are listedon The Stock Exchange of Hong Kong Limited (the “StockExchange”). The registered address of the Company is located atWindward 3, Regatta Office Park, PO Box 1350, Grand CaymanKY1-1108, Cayman Islands. The principal place of business ofthe Company is located at Room 2101, 21/F, Wing On Centre,No. 111 Connaught Road Central, Hong Kong. 2.BASIS OF PRESENTATION 2. 23,211,000609,101,00077,013,00021( a )( b )74,833,0001824,207,000 During the six months ended 30 September 2023, the Group hasincurred a loss of approximately HK$23,211,000. Furthermore,as at 30 September 2023, the Group had current liabilities ofapproximately HK$609,101,000, including amount due to relatedcompanies of approximately HK$77,013,0