怡邦行控股2023/2024中期报告

Content目錄 25142021222325Corporate Information公 司 資 料Management Discussion and Analysis管 理 層 討 論 與 分 析Other Information其 他 資 料Interim Condensed Consolidated Statement of Comprehensive Income中 期 簡 明 綜 合 全 面 收 益 表Interim Condensed Consolidated Statement of Financial Position中 期 簡 明 綜 合 財 務 狀 況 表Interim Condensed Consolidated Statement of Changes In Equity中 期 簡 明 綜 合 權 益 變 動 表Interim Condensed Consolidated Statement of Cash Flows中 期 簡 明 綜 合 現 金 流 量 表Notes to Condensed Consolidated Financial Statement簡 明 綜 合 財 務 報 表 附 註 Corporate Information公司資料 REGISTERED OFFICE註冊辦事處 NOMINATION COMMITTEE提名委員會 Mr. Wong Wah, Dominic(Chairman)Mr. Tse Sun Fat, HenryMr. Wan Sze Chung Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands 黃華先生（主席）謝新法先生溫思聰先生 INVESTMENT COMMITTEE投資委員會 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS總辦事處及主要營業地點 Mr. Wong Wah, Dominic(Chairman)Mr. Tse Sun Po, TonyMr. Lau Shiu Sun 16th–18th FloorsFirst Commercial Building33 Leighton RoadCauseway BayHong Kong 黃華先生（主席）謝新寶先生劉紹新先生 COMPANY SECRETARY公司秘書 香港銅鑼灣禮頓道33號第一商業大廈16–18樓 Mr. Yu Chi Wah,CPA俞志燁先生,CPA AUDITOR核數師 AUDIT COMMITTEE審核委員會 PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22nd Floor Prince’s BuildingCentralHong Kong Mr. Wan Sze Chung(Chairman)Dr. Luk Wang KwongMr. Wong Wah, Dominic 溫思聰先生（主席）陸宏廣博士黃華先生 羅兵咸永道會計師事務所執業會計師註冊公共利益實體核數師香港中環太子大廈22樓 REMUNERATION COMMITTEE薪酬委員會 Mr. Wong Wah, Dominic(Chairman)Mr. Lau Shiu SunMr. Wan Sze Chung AUTHORISED REPRESENTATIVES授權代表 Mr. Tse Hon Kit, KevinMr. Yu Chi Wah,CPA 黃華先生（主席）劉紹新先生溫思聰先生 謝漢傑先生俞志燁先生,CPA Corporate Information公司資料 CAYMAN ISLANDS PRINCIPAL SHARE REGISTRARAND TRANSFER OFFICE開曼群島股份過戶登記總處 LEGAL ADVISERS ON HONG KONG LAW香港法律之法律顧問 Pang, Wan & Choi, SolicitorsRoom 1405, 14/F, China Insurance Group Building141 Des Voeux Road CentralHong Kong Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand CaymanKY1-1100, Cayman Islands 彭溫蔡律師行香港德輔道中141號中保集團大廈14樓1405室 PRINCIPAL BANKERS主要往來銀行 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE香港股份過戶登記分處 –Fubon Bank (Hong Kong) Limited富邦銀行（香港）有限公司–The Hongkong and Shanghai Banking Corporation Limited香港上海滙豐銀行有限公司–Nanyang Commercial Bank Limited南洋商業銀行有限公司 Tricor Abacus Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 卓佳雅柏勤有限公司香港夏愨道16號遠東金融中心17樓 Management Discussion and Analysis管理層討論與分析 營運回顧 REVIEW OF OPERATIONS BUSINESS REVIEW 業務回顧 本公司之主要業務為投資控股。其附屬公司主要於香港及中華人民共和國（「中國」）從事進口、批發、零售及安裝建築五金、衛浴、廚房設備及傢俬，以及提供室內設計服務、項目及合約管理。 The principal activity of the Company is investment holding. Its subsidiaries areprincipally engaged in the importing, wholesale, retail and installation of architecturalbuilders’ hardware, bathroom, kitchen collections and furniture and provision ofinterior design services, project and contract management in Hong Kong and thePeople’s Republic of China (the “PRC”). 誠如我們於去年年報所強調，俄烏衝突以及美國與中國（「中美」）關係演變等事件對全球經濟的影響取決於多項因素。能源供應鏈中斷有可能推動能源價格上漲，繼而影響依賴全球能源資源的行業的表現。同樣，糧食供應鏈中斷，也有可能在利率上升、大宗商品價格上漲、供應鏈中斷以及財政及貨幣政策緊縮的推動下刺激全球通脹。 As highlighted in our previous year’s annual report, the influence of events in theRussia-Ukraine conflict and the evolving between the United States and China (“US-China”) relationship on the global economy hinged on a multitude of factors.Disruptions in the energy supply chain held the potential to propel energy pricesupward, consequently affecting the performance of sectors reliant on global energyresources. Likewise, disruptions in food supply chains had the potential to contributeto global inflation, driven by higher interest rates, elevated commodity prices, supplychain interruptions, and constricting fiscal and monetary policies. 二零二三年上半年，俄烏衝突及中美關係不斷演變繼續重塑全球經濟及地緣政治格局。該持續轉變帶來了新挑戰及不確定性，在全球範圍產生迴響，由此產生對經濟的負面影響持續對貿易、消費者信心及投資者情緒等各方面產生抑制作用，對全球經濟構成巨大挑戰。 The Russia-Ukraine conflict and the dynamic US-China relationship have continuedto reshape the global economic and geopolitical landscape during the initial half of2023. This ongoing transformation has introduced new challenges and uncertaintiesthat resonate worldwide. The economic repercussions stemming from thesedynamics persistently exert a dampening effect on various aspects, including trade,consumer confidence, and investor sentiment, presenting a formidable challenge tothe global economy. 根據經濟合作與發展組織（「經合組織」）於二零二二年十一月二十二日的報告，俄烏衝突被描述為「對市場大規模及歷史性的能源衝擊」，導致全球經濟增長由二零二二年的約5.0%減慢至二零二三年的2.2%。經濟增長減速具有深遠的影響，影響消費者信心，隨後使消費品需求減少，同時削弱商業及投資者信心，其影響波及全球投資、金融市場、供應鏈、能源市場、商業活動及國際貿易。 According to the Organization for Economic Cooperation and Development(“OECD”) report dated 22 November 2022, the Russia-Ukraine conflict is describedas a “massive and historic energy shock” to the markets, leading to a deceleration inglobal economic growth from around 5.0% in 2022 to 2.2% in 2023. This decline ineconomic growth has far-reaching consequences, affecting consumer confidenceand subsequently reducing the demand for consumer goods while eroding businessand investor