
目 錄 公司資料 20231192023119 GBS, JP GBS, JP2023119202311920231192023119 2023119 GBS, JP GBS, J P2023119202311920231192023119 Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1–1111Cayman Islands 202311920231192023119 公司資料 www.quali-smart.com.hk 3TML19C 1348 Codan Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1–1111Cayman Islands 1617 11125 Crosby Asia Limited 202318202322022202320223.8%20192022-1.3%20122018+2.7%2023202312%10% OEM2023 OEM110.047.7% 管理層討論及分析 12%2023420,4002023917,80917,80920238.8500201,10020221,130202320805770%68%20212023120.36 3081999242023942134202261%201916820201542021982022902023942 2.7 管理層討論及分析 26%10,4662022122913,2192023929202253% 28.2%5.16.5 127.1120.66.6235.7108.646.1% 108.6110.01.447.7%28.2% 64.329.69.7 6.65.128.2%0.70.30.50.2 管理層討論及分析 11.7%16.0%9.7%11.4%27.57.120.3 5.63.563.2%2.1 32.87.121.7%25.7218.916.32.614.1%1.32.40.42.2 1.81.370.4%0.50.80.20.3 1666.652.8%3.14.71.80.7 0.9100% 9.96.7(i)1.4(ii)3.5(iii)2.0(iv)1.3(v)18.92.616.3(vi)3.50.7(vii)4.72.91.8(viii)0.9 (i)8.5(ii)1.30.8 管理層討論及分析 202333151.761.4%202393020.0365182.5202333161.2425.9%82.7 202333128.4202393047.2182.536557.2202333144.32023331 20239309.920233319.9 202333118.9202393015.13.819.9% 182.536529.0202333127.8 202393037.1202333135.93.3% 202393067.7202333161.95.82023930202333130.5%202333130.9%20239302.920233311.8 20205 1140.062020201780.02023516Benefit Global Limited9.06202331.0202610.0202020239.0 20239.0 管理層討論及分析 2023930 20239302023331 20239302023331 20239302023331 2023930 20239304720233315016.3202218.9 OEM 其他資料 182023930 2023930202393034 2023930 C.2.1 20131125 2023930571XVXV78352 1. 2.Smart Investor Holdings LimitedSmart Investor67.4%32.6%Smart InvestorXVSmart InvestorXV 3.4,000,0001,400,0005,400,000XV 4.2023119 其他資料 2023930XV352 20239303365%XV 1.20239301,474,232,0002.Smart InvestorSmart Investor67.4%32.6%3.149,563,111111,111,111Benefit GlobalBenefitGlobalClearfield Global LimitedClearfield Global LimitedBlackPine Private EquityPartners G.P. Limited4.672,000 201313172013132023930 2014317201410,800,0001.0020140.90 201573201513,400,0004.0720153.70 20163242016109,441,6000.74820160.70 2023930 其他資料 1.20161132.20231193.2023119 1.003(i)30%(ii)30%(iii)40% 其他資料 202393020239304.5% 2023930 2023119 202311 9 2023119 542023119 2015324206036 其他資料 2023119 2023119 13.51B(1) 簡明綜合全面收益表 截至2023年9月30日止六個月 簡明綜合財務狀況表 於2023年9月30日 簡明綜合權益變動表 截至2023年9月30日止六個月 截至2023年9月30日止六個月 1.2.3.4. 簡明綜合現金流量表 截至2023年9月30日止六個月 1. 20123142219613Cricket Square, Hutchins Drive,P.O. Box 2681, Grand Cayman KY1–1111, Cayman Islands3TML19C 20239303416 20233312023 20231129 2. 2023412021 簡明綜合財務報表附註 3. •1•1•2•8•12•—5— 4. — — 4. (a) 簡明綜合財務報表附註 4. (a) 4. (a) 簡明綜合財務報表附註 4. (b) (i)(ii) (i) 1.2.3. 4. (b) (c) 10% 簡明綜合財務報表附註 5. 6. 7. 5%20229305%1,50020229301,5002023930445,0002022442,00020239302022 簡明綜合財務報表附註 8. 2023202293028.25%216.5% 239,095,0002022930235,361,000 9. 20239309,927,000202216,587,0001,474,232,00020221,474,232,000 2023930202220239302022 2022 10. 簡明綜合財務報表附註 11. 12. 13. 13. 簡明綜合財務報表附註 13. 3 20239308,040,000320233312,150,000202393090 2022552022727202362120239307.42.020239303.2% 13. 3090 14. 簡明綜合財務報表附註 14. 202393029,703,000202333128,547,000 1560 15. 20239302023331 16. 17. 2022202220219302019331 2023930 簡明綜合財務報表附註 1.2016113 2.20231193.2023119 20157320229301.022.020222.820163 2420239 300.7482.720223.520239302023331 18. 20231129 19. 簡明綜合財務報表附註 20. (i) (a) (ii) 1.2021512022121 2.2022121 21.