EPS创健科技2023/2024年中期业绩报告

CONTENTS CORPORATE INFORMATION2公司資料 FINANCIAL HIGHLIGHTS5財務摘要 FINANCIAL INFORMATION6財務資料 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS13簡明綜合財務報表附註 MANAGEMENT DISCUSSION AND ANALYSIS33管理層討論與分析OTHER INFORMATION49其他資料 CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors 島田達二先生（主席兼行政總裁）（於二零二三年十一月一日獲委任）宮野積先生（董事總經理）前崎匡弘先生張林慶橋先生宮里啟暉先生（於二零二三年十一月一日獲委任）趙俊德先生（於二零二三年十一月一日獲委任）大社聡先生（於二零二三年十一月一日辭任）高峰先生（於二零二三年十一月一日辭任） Mr. Shimada Tatsuji(Chairman and Chief Executive Officer)(appointed on 1 November 2023)Mr. Miyano Tsumoru(Managing Director)Mr. Maezaki MasahiroMr. Haribayashi KeikyoMr. Miyazato Hiroki(appointed on 1 November 2023) Mr. Chiu Chun Tak(appointed on 1 November 2023) Mr. Okoso Satoshi(resigned on 1 November 2023)Mr. Gao Feng(resigned on 1 November 2023) Non-executive Directors 草場拓也先生（於二零二三年十一月一日獲委任）嚴平先生（於二零二三年十一月一日獲委任）夏向明先生（於二零二三年十一月一日辭任） Mr. Kusaba Takuya(appointed on 1 November 2023) Mr. Yan Ping(appointed on 1 November 2023)Mr. Xia Xiangming(resigned on 1 November 2023) Independent Non-executive Directors 陳卓豪先生田口淳一先生蔡冠明先生齋籐宏暢先生（於二零二三年十一月一日獲委任） Mr. Chan Cheuk HoMr. Taguchi JunichiMr. Choi Koon MingMr. Saito Hironobu(appointed on 1 November 2023) COMPANY SECRETARY 趙俊德先生 Mr. Chiu Chun Tak AUTHORISED REPRESENTATIVES 宮野積先生（於二零二三年十一月一日獲委任）趙俊德先生高峰先生（於二零二三年十一月一日辭任） Mr. Miyano Tsumoru(appointed on 1 November 2023) Mr. Chiu Chun TakMr. Gao Feng(resigned on 1 November 2023) AUDIT COMMITTEE 陳卓豪先生（主席）蔡冠明先生草場拓也先生（於二零二三年十一月一日獲委任）夏向明先生（於二零二三年十一月一日辭任） Mr. Chan Cheuk Ho(Chairman)Mr. Choi Koon MingMr. Kusaba Takuya(appointed on 1 November 2023) Mr. Xia Xiangming(resigned on 1 November 2023) REMUNERATION COMMITTEE 蔡冠明先生（主席）張林慶橋先生陳卓豪先生 Mr. Choi Koon Ming(Chairman)Mr. Haribayashi KeikyoMr. Chan Cheuk Ho NOMINATION COMMITTEE 田口淳一先生（主席）宮野積先生陳卓豪先生 Mr. Taguchi Junichi(Chairman)Mr. Miyano TsumoruMr. Chan Cheuk Ho AUDITOR 德勤•關黃陳方會計師行根據財務匯報局條例註冊的公眾利益實體核數師香港金鐘道88號太古廣場1座35樓 Deloitte Touche TohmatsuPublic Interest Entity Auditor registered in accordancewith the Financial Reporting Council Ordinance35/F One Pacific Place, 88 Queensway, Hong Kong REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港九龍紅磡民樂街23號駿昇中心17樓A室 Flat A, 17/F., Gemstar Tower23 Man Lok Street, Hung HomKowloon, Hong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands CORPORATE INFORMATION HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong 李智聰律師事務所 LEGAL ADVISERS AS TO HONG KONG LAW Michael Li & Co PRINCIPAL BANKERS 三菱日聯銀行中國建設銀行（亞洲）股份有限公司香港上海匯豐銀行有限公司上海商業銀行有限公司 MUFG Bank, Ltd.China Construction Bank (Asia) Corporation LimitedThe Hongkong and Shanghai Banking Corporation LimitedShanghai Commercial Bank Limited www.epshk.hk COMPANY’S WEBSITE www.epshk.hk 3860 STOCK CODE 3860 FINANCIAL HIGHLIGHTS –Revenue of approximately HK$357.8 million was recorded for the Reporting Period;報告期內錄得收益約357.8百萬港元；–Loss after taxation for the Reporting Period amounted to approximately HK$8.7 million;期內之除稅後虧損為約8.7百萬港元；–Basic loss per share for the Reporting Period based on weighted average number of 500,000,000 ordinaryshares of the Company was approximately 1.05 HK cents; and根據本公司500,000,000股本公司普通股加權平均數計算 ，期內之每股基本虧損為約1.05港仙；及–The Board does not recommend the payment of an interim dividend for the Reporting Period.董事會並不建議派付報告期內之中期股息 。 FINANCIAL INFORMATION INTERIM RESULTS EPS創 健 科 技 集 團 有 限 公 司（「」）董 事（「」）會（「」）欣然提呈 ，本公司及其附屬公司（統稱「」）截至二零二三年九月三十日止六個月（「」）之未經審核簡明綜合業績連同二零二二年同期之未經審核比較數字如下： The board (the “Board”) of directors (the “Directors”) of EPSCreative Health Technology Group Limited (the “Company”)is pleased to present the unaudited condensed consolidatedresults of the Company and its subsidiaries (collectively referredto as the “Group”) for the six months ended 30 September 2023(the “Reporting Period”) together with comparative unauditedfigures for the corresponding period in 2022 as follows: CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME For the six months ended 30 September 2023 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION FINANCIAL INFORMATION CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 September 2023 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 September 2023 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTSFor the six months ended 30 September 2023 1. 1.BASIS OF PREPARATION The condensed consolidated financial statements ofEPS Creative Health Technology Group Limited