和嘉控股二零二三/二四中期报告

CONTENTS CorporateInformation CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome4 CondensedConsolidatedStatementofFinancialPosition7 CondensedConsolidatedStatementofChangesinEquity9 CondensedConsolidatedStatementofCashFlows10 NotestotheCondensedConsolidatedInterimFinancialStatements11 ManagementDiscussionandAnalysis43 DisclosureofInterests59 CorporateGovernance CORPORATEINFORMATION BOARDOFDIRECTORS ExecutiveDirectorsMr.ZhaoXuGuang(ChairmanandChiefExecutiveOfficer)Mr.WangYijun Non-ExecutiveDirectors Mr.WongSiuHung,PatrickMr.HuangManYemMr.JiangJianshengMr.TangChingFai IndependentNon-ExecutiveDirectors Mr.LamHoyLee,LaurieMr.ToWingTim,PaddyDr.WangWeiHsin AUDITCOMMITTEE Mr.ToWingTim,Paddy(Chairman)Mr.LamHoyLee,LaurieMr.HuangManYemDr.WangWeiHsin REMUNERATIONCOMMITTEE Mr.LamHoyLee,Laurie(Chairman)Mr.ToWingTim,PaddyMr.HuangManYemDr.WangWeiHsin NOMINATIONCOMMITTEE Mr.ZhaoXuGuang(Chairman)Mr.LamHoyLee,LaurieMr.ToWingTim,PaddyDr.WangWeiHsin COMPANYSECRETARYMs.AuWingSze LEGALADVISERMichaelLi&Co. CORPORATEINFORMATION AUDITORZhonghuiAndaCPALimited 704 STOCKCODEHongKongStockExchange:704 www.huscoke.com CORPORATEWEBSITEwww.huscoke.com PRINCIPALOFFICE Room2301,23rdFloorTowerOne,LippoCentre89QueenswayAdmiralty,HongKong 89232301 REGISTEREDOFFICE VictoriaPlace,5thFloor31VictoriaStreetHamiltonHM10Bermuda VictoriaPlace,5thFloor31VictoriaStreetHamiltonHM10Bermuda SHAREREGISTRARSANDTRANSFEROFFICE InHongKongTricorSecretariesLimited17/F,FarEastFinanceCentre16HarcourtRoad,HongKong 1617 InBermuda MUFGFundServices(Bermuda)Limited4thFloorNorthCedarHouse41CedarAvenueHamiltonHM12Bermuda MUFGFundServices(Bermuda)Limited4thFloorNorthCedarHouse41CedarAvenueHamiltonHM12Bermuda PRINCIPALBANKS NanyangCommercialBank,LimitedTheBankofEastAsiaLimitedTheHongkongandShanghaiBankingCorporationLimited INTERIMRESULTSFORTHESIXMONTHSENDED30SEPTEMBER2023 Theboardofdirectors(the“Board”)ofHuscokeHoldingsLimited(the“Company”)ispleasedtoannouncetheunauditedcondensedconsolidatedinterimresultsoftheCompanyanditssubsidiaries(collectively,the“Group”)forthesixmonthsended30September2023(the“Reporting Period”)togetherwiththecomparativefiguresforthesixmonthsended30June2022asfollows: CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME Forthesixmonthsended30September2023 CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME(Continued) Forthesixmonthsended30September2023 CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME(Continued) Forthesixmonthsended30September2023 CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION(Continued)At30September2023 CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY Forthesixmonthsended30September2023 CONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS Forthesixmonthsended30September2023 NOTESTOTHECONDENSEDCONSOLIDATEDINTERIMFINANCIALSTATEMENTS 1. 1.BASISOFPREPARATION AsdisclosedintheCompany’sannouncementdated19December 2022,the board ofdirectorsoftheCompany(the“Directors”andthe“Board”,respectively)resolvedtochangethefinancialyearenddateoftheCompanyfrom31Decemberto31Marchcommencingfromthefinancialperiodfrom1January2022to31March2023.Accordingly,t h ec o n d e n s e d c o n s o l i d a t e d f i n a n c i a lstatementsforthecurrentperiodcoverasix-monthperiod from 1 April 2023 to 30S e p t e m b e r2 0 2 3 .T h e c o r r e s p o n d i n gc o m p a r a t i v ea m o u n t s s h o w n f o r t h econsolidatedstatementofprofitorlossandothercomprehensiveincome,consolidatedstatementofchangesinequity,consolidatedstatementofcashflowsandrelatednotescoverasix-monthperiodfrom1January2022to30June2022andthereforemaynotbecomparablewithamountsshownforthecurrentperiod. 34 Theunaudited condensed consolidatedfinancialstatementsforthesixmonthsended30September2023(the“Interim FinancialS t a t e m e n t s”)h a v e b e e n p r e p a r e d i naccordancewiththeHongKongAccountingStandards34“InterimFinancialReporting”issuedbytheHongKongInstituteofCertifiedPublicAccountants(“HKICPA”)and theapplicabledisclosurerequirementsoftheRulesGoverningthe Listing of Securities(the“Listing Rules”)onTheStockExchangeofHongKongLimited(the“Stock Exchange”).TheInterimFinancial Statements donotincludealloftheinformationrequiredforannualfinancialstatements and therebyshouldbe read in conjunction with theGroup’sconsolidatedfinancialstatementsforthefifteenmonthsended31March2023(the“2022/23 Annual Report”). 1. 1.BASISOFPREPARATION(Continued) 21,763,000240,793,000 TheGroupincurredlossattributabletoownersoftheCompanyofHK$21,763,000forthesixmonthsended30September2023andasat30September 2023 the Group had netcurrentliabilitiesofHK$240,793,000.Further,norevenuewasgeneratedfromthenewoperatingassetsuptodate,whichhad asignificantimpactontheGroup’soperations.TheseconditionsindicatetheexistenceofamaterialuncertaintywhichmaycastsignificantdoubtontheGroup’sabilitytocontinueasagoingconcern.Theconsolidatedfinancialstatementshavebee