for the six months ended 30 September 2023截至二零二三年九月三十日 CONTENTS目 錄Condensed Consolidated Income Statement 簡明綜合收益表Condensed Consolidated Statement of Comprehensive Income 簡明綜合全面收益表Condensed Consolidated Statement of Financial Position 簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity 簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表Notes to Condensed Consolidated Financial Information 簡明綜合財務資料附註Management Discussion and Analysis 管理層討論及分析Corporate Governance and Other Information 企業管治及其他資料2457892942 2INTERIM REPORT 2023/2024 中期報告KIN YAT HOLDINGS LIMITED 建溢集團有限公司CONDENSED CONSOLIDATED INCOME STATEMENT簡明綜合收益表 The Board of Directors (the “Board”) of Kin Yat Holdings Limited (“Kin Yat”, the “Company”) would like to report the unaudited condensed consolidated financial information of the Company and its subsidiaries (collectively, the “Group”) for the six months ended 30 September 2023 (the “Period” or “1H FY2024”), together with the comparative figures for the previous corresponding period and the relevant explanatory notes. The interim financial information has been reviewed by the Audit Committee of the Company (the “Audit Committee”) but has not been reviewed by the auditor of the Company.CONDENSED CONSOLIDATED INCOME STATEMENTUnauditedfor the six months ended30 September未經審核截至九月三十日止六個月20232022二零二三年二零二二年NotesHK$’000HK$’000附註千港元千港元 Revenue收益3552,266697,224Costs of sales銷售成本(477,455)(608,776) Gross profit before impairment減值前之毛利74,81188,448Cost of sales – Impairment of properties under development and completed properties held for sale銷售成本－發展中物業及 持作出售之竣工物業減值5–(187,919) Gross profit╱(loss) after impairment減值後之毛利╱（毛損）74,811(99,471)Other income and gains, net其他收入及收益，淨額373,27011,722Selling and distribution expenses銷售及分銷開支(15,437)(21,716)Administrative expenses行政開支(66,256)(46,493)(Impairment losses)╱reversal of impairment on financial assets金融資產之（減值虧損）╱ 減值虧損撥回(1,604)5,392 建溢集團有限公司（「建溢」、「本公司」）董事會（「董事會」）謹此呈報本公司及其附屬公司（統稱「本集團」）截至二零二三年九月三十日止六個月（「期內」或「二零二四年財政年度上半年」）之未經審核簡明綜合財務資料，連同去年同期之比較數字及相關解釋附註。本中期財務財務資料已由本公司之審核委員會（「審核委員會」）審閱，但未經本公司核數師審閱。簡明綜合收益表 3INTERIM REPORT 2023/2024 中期報告KIN YAT HOLDINGS LIMITED 建溢集團有限公司CONDENSED CONSOLIDATED INCOME STATEMENT簡明綜合收益表 Unauditedfor the six months ended30 September未經審核截至九月三十日止六個月20232022二零二三年二零二二年NotesHK$’000HK$’000附註千港元千港元 Operating profit╱(loss)經營溢利╱（虧損）64,784(150,566) Finance income財務收入4668426Finance costs財務費用4(8,813)(4,590) Finance costs, net財務費用，淨額 4(8,145)(4,164) Profit╱(loss) before income tax除所得稅前溢利╱（虧損）556,639(154,730)Income tax expense所得稅開支6(19,914)(877) Profit╱(loss) for the period attributable to equity holders of the Company本公司權益持有人應佔 期內溢利╱（虧損）36,725(155,607) Certain figures of the unaudited condensed consolidated income statement for the six months ended 30 September 2022 have been reclassified to conform with the presentation of the unaudited condensed consolidated income statement for 1HFY2024 and the audited consolidated income statement for the year ended 31 March 2023.Details of the dividend are disclosed in Note 7 to the condensed consolidated financial information.截至二零二二年九月三十日止六個月之未經審核簡明綜合收益表之若干數字已重新分類，以符合二零二四年財政年度上半年之未經審核簡明綜合收益表及截至二零二三年三月三十一日止年度之經審核綜合收益表之列報。股息之詳情於簡明綜合財務資料附註7內披露。 4KIN YAT HOLDINGS LIMITED 建溢集團有限公司CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME簡明綜合全面收益表 INTERIM REPORT 2023/2024 中期報告Unauditedfor the six months ended30 September未經審核截至九月三十日止六個月20232022二零二三年二零二二年HK$’000HK$’000千港元千港元 Profit╱(loss) for the period期內溢利╱（虧損）36,725(155,607) Other comprehensive (loss)╱income:其他全面（虧損）╱收益：Item that may be reclassified to the income statement:可重新分類至收益表之項目：Deferred tax credited to asset revaluation reserve upon disposal of property, plant and equipment出售物業、廠房及設備後於 資產重估儲備計入之遞延稅項4,491–Exchange translation reserve on translation of foreign operations換算海外業務產生之 匯兌儲備(48,508)(132,874) (44,017)(132,874) Other comprehensive (loss)╱income not to be reclassified to the income statement in subsequent period:於其後期間不會重新分類至收益表 之其他全面（虧損）╱收益：Deficit on revaluation of land and buildings土地及樓宇重估虧絀–(48,073)Deferred tax credited to asset revaluation reserve於資產重估儲備計入之 遞延稅項–10,144 –(37,929) Other comprehensive loss for the period, net of tax期內其他全面虧損， 扣除稅項(44,017)(170,803) Total comprehensive loss for the period attributable to equity holders of the Company本公司權益持有人應佔期內 全面虧損總額(7,292)(326,410) Earnings╱(loss) per share attributable to equity holders of the Company本公司權益持有人應佔每股 盈利╱（虧損）Basic and diluted基本及攤薄HK8.37 cents 港仙HK(35.45) cents 港仙 Note:During the six months ended 30 September 2022, provision of HK$175,695,000 and HK$12,224,000 were recognised in the condensed consolidated income statement to write down the properties under development and completed properties held for sale to their net realisable value, respectively. Revaluation deficits of HK$48,073,000 on revaluation of