1四洲集團有限公司二零二三至二零二四年中期報告The board of directors (the “Board”) of Four Seas Mercantile Holdings Limited (the “Company”) presents the unaudited condensed consolidated statement of financial position as at 30 September 2023 of the Company and its subsidiaries (the “Group”) and the unaudited condensed consolidated statement of profit or loss, unaudited condensed consolidated statement of comprehensive income, unaudited condensed consolidated statement of changes in equity and unaudited condensed consolidated statement of cash flows for the six months ended 30 September 2023 as follows:CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSSSix months ended30 September截至九月三十日止六個月20232022二零二三年二零二二年UnauditedUnaudited未經審核未經審核NotesHK$’000HK$’000附註港幣千元港幣千元 REVENUE收入31,954,7852,112,609Cost of sales銷售成本(1,494,985)(1,623,367) Gross profit毛利459,800489,242Other income and gains, net其他收入及收益，淨額36,49917,885Selling and distribution expenses銷售及分銷費用(226,829)(257,226)Administrative expenses行政開支(176,015)(187,637)Other operating expenses其他營運開支(8,055)(7,489)Finance costs融資成本4(22,483)(11,285)Share of profits and losses of associates應佔聯營公司溢利及虧損5,1103,102 PROFIT BEFORE TAX除稅前溢利2 & 538,02746,592Income tax credit/(expense)所得稅抵免╱（開支）6(10,021) 14,081 PROFIT FOR THE PERIOD期內溢利28,00660,673 Attributable to:歸屬於：Equity holders of the Company本公司權益所有者30,26958,381Non-controlling interests非控股權益(2,263)2,292 28,00660,673 EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE COMPANY本公司普通權益所有者 應佔每股盈利– Basic and diluted－基本及攤薄8HK7.9 cents港仙 HK15.2 cents港仙 四洲集團有限公司（「本公司」）董事會（「董事 會」）謹提呈本公司及其附屬公司（「本集團」）於二零二三年九月三十日之未經審核簡明綜合財務狀況表及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損益表、未經審核簡明綜合全面收益表、未經審核簡明綜合權益變動表及未經審核簡明綜合現金流量表如下：簡明綜合損益表 2FOUR SEAS MERCANTILE HOLDINGS LIMITEDINTERIM REPORT 2023-24簡明綜合全面收益表CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOMESix months ended30 September截至九月三十日止六個月20232022二零二三年二零二二年UnauditedUnaudited未經審核未經審核HK$’000HK$’000港幣千元港幣千元 PROFIT FOR THE PERIOD期內溢利28,00660,673 OTHER COMPREHENSIVE LOSS其他全面虧損Other comprehensive loss that may be reclassified to profit or loss in subsequent periods:將於往後期間可能重新分類至損益 之其他全面虧損：Exchange differences on translation of foreign operations換算海外業務的匯兌差額(58,984)(104,636)Share of other comprehensive loss of associates應佔聯營公司其他全面虧損(2,669)(5,347) Net other comprehensive loss that may be reclassified to profit or loss in subsequent periods將於往後期間可能重新分類至損益 之其他全面虧損淨額(61,653)(109,983) Other comprehensive income/(loss) that will not be reclassified to profit or loss in subsequent periods:將不會於往後期間重新分類至損益 之其他全面收益╱（虧損）：Financial assets at fair value through other comprehensive income:按公平值透過其他全面收益 入賬的金融資產：– Changes in fair value– 公平值變動2,811(1,412)– Income tax effect– 所得稅影響(963)484Defined benefit obligations:界定福利承擔：– Gains on remeasurement– 重新計量之收益–196– Income tax effect– 所得稅影響–(67) Net other comprehensive income/(loss) that will not be reclassified to profit or loss in subsequent periods將不會於往後期間重新分類至 損益之其他全面收益╱（虧損） 淨額1,848(799) OTHER COMPREHENSIVE LOSS FOR THE PERIOD, NET OF TAX期內其他全面虧損，除稅後(59,805)(110,782) TOTAL COMPREHENSIVE LOSS FOR THE PERIOD期內總全面虧損(31,799)(50,109) Attributable to:歸屬於：Equity holders of the Company本公司權益所有者(28,740)(51,166)Non-controlling interests非控股權益(3,059)1,057 (31,799)(50,109) 3四洲集團有限公司二零二三至二零二四年中期報告CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION30 September31 March20232023二零二三年二零二三年九月三十日三月三十一日UnauditedAudited未經審核經審核NotesHK$’000HK$’000附註港幣千元港幣千元 NON-CURRENT ASSETS非流動資產Property, plant and equipment物業、廠房及設備9767,092823,666Investment properties投資物業34,84038,158Goodwill商譽102,247111,648Other intangible assets其他無形資產45,52353,559Investments in associates於聯營公司之投資177,664175,782Financial assets at fair value through profit or loss按公平值透過損益入賬的 金融資產31,45632,304Financial assets at fair value through other comprehensive income按公平值透過其他全面收益 入賬的金融資產12,78011,102Prepayments, deposits and other receivables預付款項、訂金及 其他應收款項34,45223,695Tax recoverable可收回稅項26,28730,218Deferred tax assets遞延稅項資產8,8778,768 Total non-current assets非流動資產總值1,241,2181,308,900 CURRENT ASSETS流動資產Inventories存貨320,068337,850Trade receivables應收貿易賬款10661,934661,136Prepayments, deposits and other receivables預付款項、訂金及 其他應收款項137,043146,760Tax recoverable可收回稅項1,2692,188Financial assets at fair value through profit or loss按公平值透過損益入賬的 金融資產55,51952,056Cash and cash equivalents現金及現金等值項目591,092735,180 Total current assets流動資產總值1,766,9251,935,170 簡明綜合財務狀況表 4FOUR SEAS MERCANTILE HOLDINGS LIMITEDINTERIM REPORT 2023-24CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued)30 September31 March20232023二零二三年二零二三年九月三十日三月三十一日UnauditedAudited未經審核經審核NoteHK$’000HK$’000附註港幣千元港幣千元 CURRENT LIABILITIES流動負債Trade payables, other payables and accruals應付貿易賬款、其他應付 款項及應計負債11505,690530,326Interest-bearing bank borrowings須繳付利息之銀行貸款900,9321,096,174Lease liabilities租賃負債112,885107,781Tax payable應付稅項21,42517,805 Total current liabilities流動負債總值1,540,9321,752,086 NET CURRENT ASS