YGM TRADING中期报告 2023/24

目 錄Contents 公司資料1Corporate Information 綜合損益表2Consolidated Statement of Profit or Loss 綜合損益及其他全面收益表3Consolidated Statement of Profit or Loss andOther Comprehensive Income 綜合財務狀況表4Consolidated Statement of Financial Position 綜合權益變動表Consolidated Statement of Changes in Equity 簡明綜合現金流量表Condensed Consolidated Cash Flow Statement 6 未經審核中期財務報告附註Notes to the Unaudited Interim Financial Report 中期股息Interim Dividend 19 管理層討論及分析19Management Discussion and Analysis 其他資料Other Information 21 公 司 資 料 CORPORATE INFORMATION Board of Directors 董 事 會執行董事陳永燊周陳淑玲傅承蔭陳永奎陳永棋獨立非執行董事蔡廷基蘇漢章李光明 Executive DirectorsChan Wing Sun, Samuel(Chairman)Chan Suk Ling, ShirleyBBS JP(Vice Chairman)Fu Sing Yam, William(Chief Executive Officer)Chan Wing Fui, PeterMAChan Wing KeeGBM, GBS, OBE, JP Independent Non-executive DirectorsChoi Ting KiSo Stephen Hon CheungLi Guangming 審 核 委 員 會蘇漢章蔡廷基李光明 Audit CommitteeSo Stephen Hon Cheung(Chairman)Choi Ting KiLi Guangming 薪 酬 委 員 會李光明陳永奎陳永燊蔡廷基蘇漢章 Remuneration CommitteeLi Guangming(Chairman)Chan Wing Fui, PeterChan Wing Sun, SamuelChoi Ting KiSo Stephen Hon Cheung 提 名 委 員 會蔡廷基陳永奎陳永燊蘇漢章李光明 Nomination Committee Choi Ting Ki(Chairman)Chan Wing Fui, PeterChan Wing Sun, SamuelSo Stephen Hon CheungLi Guangming 風 險 管 理 委 員 會陳永燊周陳淑玲傅承蔭 Risk Management CommitteeChan Wing Sun, Samuel(Chairman)Chan Suk Ling, ShirleyFu Sing Yam, William 主 要 往 來 銀 行香港上海滙豐銀行有限公司 Principal BankersThe Hongkong and Shanghai Banking Corporation Limited 律 師Loeb & Loeb LLP SolicitorsLoeb & Loeb LLP 核 數 師畢馬威會計師事務所 AuditorsKPMGPublic Interest Entity Auditor registered in accordance with theFinancial Reporting Council Ordinance 公 司 秘 書郭應東 Company SecretaryKwok Ying TungFCPA, FCCA, FCA, ACG, HKACG 註 冊 辦 事 處 及 主 要 營 業 地 址 Registered Office and Principal Place of Business22 Tai Yau Street, San Po Kong, Kowloon, Hong Kong 股 份 登 記 及 過 戶 處香港中央證券登記有限公司1712-1716 Share Registrar and Transfer OfficeComputershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor, Hopewell Centre, Hong Kong 股 份 代 號 ：00375 Stock Code:00375 公 司 網 址www.ygmtrading.com Websitewww.ygmtrading.com 綜 合 損 益 表 － 未 經 審 核 CONSOLIDATED STATEMENT OF PROFITOR LOSS – UNAUDITED(Expressed in Hong Kong dollars) YGM7718 Details of dividends payable to equity shareholders of YGM TradingLimited (the “Company”) attributable to the period are set out innote 7. The notes on pages 7 to 18 form part of this interim financialreport. 綜 合 損 益 及 其 他 全 面 收 益表 － 未 經 審 核 CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVEINCOME – UNAUDITED(Expressed in Hong Kong dollars) CONSOLIDATED STATEMENT OFCHANGES IN EQUITY – UNAUDITED(Expressed in Hong Kong dollars) Attributable to equity shareholders of the Company 簡 明 綜 合 現 金 流 量 表 －未 經 審 核 CONDENSED CONSOLIDATED CASHFLOW STATEMENT – UNAUDITED(Expressed in Hong Kong dollars) 未 經 審 核 中 期 財 務 報 告附 註 NOTES TO THE UNAUDITED INTERIMFINANCIAL REPORT(Expressed in Hong Kong dollars unless otherwise indicated) 1編 製 基 準 1Basis of preparation This interim financial report for the six months ended 30September 2023 comprises the Company and its subsidiaries(collectively referred to as “the Group”). This interim financial report has been prepared in accordancewith the applicable disclosure provisions of the Rules Governingthe Listing of Securities on The Stock Exchange of Hong KongLimited (“Stock Exchange”)(“Listing Rules”), including compliancewith Hong Kong Accounting Standard (“HKAS”) 34,Interimfinancial reporting, issued by the Hong Kong Institute of CertifiedPublic Accountants (“HKICPA”). It was authorised for issue on29 November 2023. 34 The interim financial report has been prepared in accordancewith the same accounting policies adopted in the annual financialstatements of the Group for the year ended 31 March 2023,except for the accounting policy changes that are expected tobe reflected in the annual financial statements of the Group forthe year ending 31 March 2024. Details of these changes inaccounting policies are set out in note 2. 2 The preparation of this interim financial report in conformity withHKAS 34 requires management to make judgements, estimatesand assumptions that affect the application of policies andreported amounts of assets and liabilities, income and expenseson a year to date basis. Actual results may differ from theseestimates. 34 This interim financial report contains condensed consolidatedfinancial statements and selected explanatory notes. The notesinclude an explanation of events and transactions that aresignificant to an understanding of the changes in financial positionand performance of the Group since the annual financialstatements of the Group for the year ended 31 March 2023. Thecondensed consolidated interim financial statements and notesthereon do not include all of the information required for a full setof financial statements prepared in accordance with Hong KongFinancial Reporting Standards (“HKFRSs”). The interim financial report is unaudited, but