医思健康2023/24半年度业绩报告

Contents目錄 Corporate Information公司資料2Geographical Coverage地域覆蓋4Financial Highlights財務摘要5Management Discussion and Analysis管理層討論及分析7Other Information其他資料19Consolidated Statement of Profit orLoss and Other Comprehensive Income綜合損益及其他全面收益表36Consolidated Statement ofFinancial Position綜合財務狀況表37Consolidated Statement ofChanges in Equity綜合權益變動表39Condensed Consolidated Statement ofCash Flows簡明綜合現金流量表40Notes to the Interim Financial Statements中期財務報表附註41Definitions釋義66 Corporate Information公司資料 DIRECTORS 董事 執行董事 Executive Directors TANG Chi Fai(Chairman)LU Lyn Wade Leslie(Chief Executive Officer)LEE Heung Wing(Chief Financial Officer)WONG Ka Ki Ada(Chief Strategy Officer & Chief Investment Officer)(resigned on 1 November 2023)WONG Chi Cheung(Chief Digital Officer) 鄧志輝（主席）呂聯煒（行政總裁）李向榮（首席財務官）王家琦（首席策略總監及首席投資總監）(於二零二三年十一月一日辭任)黃志昌（首席數碼官） 非執行董事陸韵晟（資訊科技總監） Non-Executive DirectorLUK Kun Shing Ben(Chief Information Officer) 獨立非執行董事馬清楠陸東區雋 Independent Non-Executive Directors MA Ching NamLOOK AndrewAU Tsun AUDIT COMMITTEE 審核委員會陸東（主席）馬清楠區雋 LOOK Andrew(Chairman)MA Ching NamAU Tsun NOMINATION COMMITTEE 提名委員會鄧志輝（主席）陸東區雋 TANG Chi Fai(Chairman)LOOK AndrewAU Tsun REMUNERATION COMMITTEE 薪酬委員會區雋（主席）馬清楠陸東 AU Tsun(Chairman)MA Ching NamLOOK Andrew COMPANY SECRETARYSIU Chun Pong Raymond 公司秘書蕭鎮邦 授權代表李向榮蕭鎮邦 AUTHORISED REPRESENTATIVES LEE Heung WingSIU Chun Pong Raymond STOCK CODE2138 股份代號2138 COMPANY’S WEBSITEwww.echealthcare.com 公司網站www.echealthcare.com PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE 主要證劵登記處 Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands 香港證券登記處 HONG KONG SHARE REGISTRAR Link Market Services (Hong Kong) Pty LimitedSuite 1601, 16/F, Central Tower28 Queen’s Road CentralHong Kong Link Market Services (Hong Kong) Pty Limited香港皇后大道中28號中匯大廈16樓1601室 REGISTERED OFFICE 註冊辦事處 Cricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港總部及主要營業地點 L50Langham Place Office Tower8 Argyle StreetMong KokHong Kong 香港旺角亞皆老街8號朗豪坊辦公大樓50樓 LEGAL ADVISER 法律顧問 as to Hong Kong lawRaymond Siu & LawyersUnits 1302–3 & 1802, Ruttonjee House11 Duddell StreetCentral, Hong Kong 香港法律蕭鎮邦律師行香港中環都爹利街11號律敦治大廈1302–3及1802室 as to PRC LawZhong Lun Law Firm8–10/F, Tower A, Rongchao Tower, 6003 Yitian Road,Futian District, Shenzhen 518026, P.R.China 中國內地法律中倫律師事務所中國深圳市福田區益田路6003號榮超商務中心A棟8–10層，郵編518026 AUDITOR 核數師 畢馬威會計師事務所執業會計師根據《財經匯報條例》註冊的公眾利益實體核數師香港中環遮打道10號太子大廈8樓 KPMGCertified Public AccountantsPublic Interest Entity Auditor registeredin accordance with the Financial Reporting Council Ordinance8th FloorPrince’s Building10 Chater RoadCentralHong Kong Geographical Coverage地域覆蓋 Total of166service points across698,000sq ft covering Greater China (as of September 30, 2023)698,000166 Financial Highlights財務摘要 附註： Notes: 1.EBITDA equals earnings before interests, taxation, depreciation-ownedproperty, plant and equipment and amortisation. EBITDA is not a standardmeasure under HKFRS. The Company’s management believes that EBITDA,as a proxy of operating cash flow generated by the Group’s businesses,provide investors with useful supplementary information to assess theperformance of the Group. 1.息稅折舊及攤銷前之盈利等於未計利息、稅項、自有物業、廠房及設備折舊以及攤銷前的盈利。息稅折舊及攤銷前之盈利並非香港財務報告準則下的標準計量方法。本公司管理層認為，息稅折舊及攤銷前之盈利作為本集團業務所得經營現金流的代表，為投資者提供有用的補充資料，以評估本集團的表現。 下表載列於所示期間息稅折舊及攤銷前之盈利與除稅前溢利的對賬： The following table sets out the reconciliation of the EBITDA and profit beforetax for the periods indicated: 2.息稅折舊及攤銷前之盈利率等於期內未計利息、稅項、自有物業、廠房及設備折舊以及攤銷前的盈利除以總收入。 2.EBITDA Margin equals earnings before interests, taxation, depreciation-ownedproperty, plant and equipment and amortisation over total revenue of theperiod. 3.淨溢利率等於所示期間溢利除以同期的收入。 3.Net profit margin equals profit for the periods indicated divided by revenue forthe same period. Management Discussion and Analysis管理層討論及分析 BUSINESS REVIEW 業務回顧 The operating environment has been challenging for the interim periodof 1H FY2024. Border opening saw slow-than-anticipated revenuerecovery from Mainland China medical tourism, while we alsoexperienced an initial outbound travel spike from local Hong Kongresidents. Additionally, the prevailing environment of high interest rate,inflationary pressure & economic uncertainties present unprecedentedchallenges for our operations. Nonetheless, the Group had respondedwith swift strategic review and decisive actions in driving sustainablebottom-line growth and productivity improvements. 經營環境於二零二四財年上半年的中期期間充滿挑戰。通關後，來自中國內地醫療旅遊的收入恢復進度低於預期，同時我們亦經歷香港本地居民首個出境外遊高峰。此外，現行高息環境、通脹壓力及經濟不確定因素亦為我們的業務帶來前所未有的挑戰。儘管如此，本集團仍迅速進行戰略審閱，並採取果斷行動，以推動可持續利潤增長及提升產能。 於中期期間，本集團錄得的收入及銷售額分別為2,121.3百萬港元及2,197.0百萬港元，同比上升12.0%及17.7%。本集團內生同比增長16.1%至2,058百萬港元，有關增加受醫療