INTERIM REPORT2023/24中期報告 1 INTERIM REPORT 2023-2024 中期報告 CONTENTS 目錄2DIRECTORS’ STATEMENT董事報告8INFORMATION PROVIDED IN ACCORDANCE WITH THE LISTING RULES根據上市規則提供之資料14CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表15CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表16CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表17CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表18NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS簡明綜合財務報表附註 2DIRECTORS’ STATEMENT董事報告 QPL International Holdings LimitedDIRECTORS’ STATEMENT董事報告 The Board of Directors (the “Board” or “Directors”) of QPL International Holdings Limited (the “Company”) announced the unaudited consolidated interim results of the Company and its subsidiaries (collectively the “Group”) for the six months ended 31 October 2023 (the “Period”). The interim financial results and report have not been audited, but have been reviewed by the audit committee of the Company.FINANCIAL RESULTSThe Group reported a turnover of HK$132.57 million for the Period, representing a decrease of 20.40% as compared with HK$166.55 million for the same period last year. The Group’s consolidated loss for the Period amounted to HK$20.32 million, as compared with a profit of HK$33.43 million for the corresponding period in 2022. Loss per share for the Period was HK7.04 cents (2022: earnings per share of HK14.52 cents).DIVIDENDThe Directors do not recommend the payment of an interim dividend for the Period (2022: HK$Nil).BUSINESS REVIEWThe Group faced many challenges in the tough business environment for the Period and recorded a decrease in turnover of 20.40% to HK$132.57 million (2022: HK$166.55 million) during the Period.During the Period, staff costs increased to HK$47.00 million (2022: HK$42.87 million), representing 35.46% (2022: 25.74%) of the Group’s turnover. The Group will continue to implement policies to mitigate the impact of increasing labour costs.Other expenses, decreased by 16.94% to HK$30.30 million (2022: HK$36.48 million) representing 22.85% (2022: 21.90%) of the Group’s turnover during the Period, generally included factory operating costs, selling and administrative expenses such as repair and maintenance expenses of HK$6.66 million (2022: HK$11.48 million), fuel expenses of HK$11.59 million (2022: HK$13.70 million), consumables, tools and utensils of HK$1.55 million (2022: HK$0.92 million), sale commission and agency fee of HK$0.15 million (2022: HK$0.77 million), advertising and promotion expenses of HK$1.11 million (2022: HK$2.03 million), business entertainment expenses of HK$0.43 million (2022: HK$3.30 million), and legal and professional fee of HK$0.82 million (2022: HK$2.37 million). The Group will continue to tighten its expenditure in its efforts to minimize the impact of increasing factory operating costs, selling and administrative expenses.QPL International Holdings Limited（「本公司」）董事會（「董事會」或「董事」）公佈本公司及其附屬公司（統稱「本集團」）截至二零二三年十月三十一日止六個月（「本期間」）之未經審核綜合中期業績。中期財務業績及報告未經審核，惟已由本公司審核委員會審閱。財務業績於本期間，本集團錄得營業額132,570,000港元，較去年同期之166,550,000港元減少20.40%。本集團於本期間之綜合虧損為20,320,000港元，而二零二二年同期錄得溢利33,430,000港元。本期間之每股虧損為7.04港仙（二零二二年：每股盈利14.52港仙）。股息董事不建議派付本期間之中期股息（二零二二年：零港元）。業務回顧本集團於本期間面對嚴峻營商環境的眾多挑戰，於本期間錄得營業額減少20.40%至132,570,000港元（二零二二年：166,550,000港元）。於本期間，員工成本上升至47,000,000港元（二零二二年：42,870,000港元），佔本集團營業額之35.46%（二零二二年：25.74%)。本集團將繼續實施多項政策以消弭勞工成本上漲之影響。其他開支減少16.94%至30,300,000港元（二零二二年：36,480,000港元），佔本集團本期間營業額之22.85%（二零二二年：21.90%)，大體包括維修及保養開支6,660,000港元（二零二二年：11,480,000港元）、燃料開支11,590,000港元（二零二二年：13,700,000港元）、消耗品、工具及用具1,550,000港元（二零二二年：920,000港 元 ）、銷售佣金及代理費150,000港元（二零二二年：770,000港元）、廣告及推廣開支1,110,000港元（二零二二年：2,030,000港元）、業務招待開支430,000港元（二零二二年：3,300,000港 元 ）以及法律及專業費用820,000港元（二零二二年：2,370,000港元）等工廠經營成本、銷售及行政開支。本集團將繼續撙節開支，務求將工廠經營成本、銷售及行政開支持續上升之影響減至最低。 3INTERIM REPORT 2023-2024 中期報告DIRECTORS’ STATEMENT董事報告 於本期間，按公允值計入損益（「按公允值計入損益」）之金融資產公允值虧損淨額約為10,910,000港元（二零二二年：公允值收益淨額30,540,000港元），本集團之財務業績因此受到影響。按公允值計入損益之金融資產公允值虧損淨額主要包括投資於滙隆控股有限公司（「滙隆」）之上市股本證券之公允值虧損約12,710,000港元。有關按公允值計入損益之金融資產詳情於本報告「重要投資」一節內披露。流動資金及財務資源於二零二三年十月三十一日，本集團之現金及銀行結餘為62,800,000港元（二零二三年四月三十日：70,230,000港元）。為撥付其營運資金，本集團於二零二三年十月三十一日錄得未償還債項總額50,630,000港元（二零二三年四月三十日：58,770,000港元），包括有抵押銀行借貸36,100,000港元（二零二三年四月三十日：36,860,000港元）、租賃負債200,000港元（二零二三年四月三十日：6,280,000港元）及應付一名前董事款項14,330,000港元（二零二三年四月三十日：15,630,000港元）。利息成本（計入未償還債項）方面，未償還債務中的36,300,000港元（二零二三年四月三十日：43,140,000港元）為計息，另外14,330,000港元（二零二三年四月三十日：15,630,000港元）為免息。於二零二三年十月三十一日，資本負債比率為13.79%（二零二三年四月三十日：15.20%）。外匯風險管理本集團主要在中華人民共和國（「中國」）及香港經營，面臨多類貨幣風險產生的外匯風險，主要與人民幣及美元有關。本期間內的匯率波動對本集團之營運或流動資金水平並無不利影響。於本期間內，本集團並無訂立任何對沖安排。然而，管理層將繼續密切監察其外幣風險及需要，並會在必要時作出對沖安排。The financial results of the Group were affected by net fair v