传递娱乐2023/24中期报告

(Incorporated in the Cayman Islands with limited liability)Stock Code CONTENTS 2Corporate Information4Report on Review of Condensed Consolidated Financial Statements6Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income8Condensed Consolidated Statement of Financial Position10Condensed Consolidated Statement of Changes in Equity12Condensed Consolidated Statement of Cash Flows13Notes to the Condensed Consolidated Financial Statements49Management Discussion and Analysis60Other Information CORPORATE INFORMATION公司資料 Board of Directors Independent Non-executiveDirectors Mr. Wang BoMr. Xiang FengMr. Chang Eric Jackson Mr. Chang Eric Jackson(Chairman)Mr. Wang BoMr. Xiang Feng Mr. Wang Bo(Chairman)Mr. Xiang FengMr. Lee Hin Kwong, Patrick Mr. Wang Bo(Chairman)Mr. Xiang FengMr. Lee Hin Kwong, Patrick RemunerationCommittee Mr. Lee Hin Kwong, PatrickMs. Lau Yee Wa Cricket SquareHutchins DrivePO Box 2681Grand Cayman, KY1-1111Cayman Islands CORPORATE INFORMATION公司資料 12814B Room B, 14/FNeich Tower128 Gloucester RoadWanchaiHong Kong Head Office andPrincipal Placeof Business inHong Kong Website www.transmit-ent.com www.transmit-ent.com Conyers Trust Company(Cayman) LimitedCricket SquareHutchins DrivePO Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company(Cayman) LimitedCricket SquareHutchins DrivePO Box 2681Grand Cayman, KY1-1111Cayman Islands Principal ShareRegistrar andTransfer Office 1617 Hong Kong BranchShare Registrarand TransferOffice Tricor Investor Services Limited 17/FFar East Finance Centre16 Harcourt RoadHong Kong 1 Bank of China (Hong Kong) Limited1 Garden Road, CentralHong Kong Principal Banker 328 China Construction Bank (Asia)Corporation Limited28/F, CCB Tower3 Connaught Road CentralCentral, Hong Kong •8835 Deloitte Touche TohmatsuRegistered Public InterestEntity Auditors35/F, One Pacific Place88 QueenswayHong Kong Auditor 39 Sidley Austin39/F, Two International Finance CentreCentral, Hong Kong Legal Advisor REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIAL STATEMENTS簡明綜合財務報表審閱報告 (Incorporated in the Cayman Islands with limited liability) INTRODUCTION 64820231231343434 We have reviewed the condensed consolidated financial statementsof Transmit Entertainment Limited (the “Company”) and itssubsidiaries (collectively referred to as the “Group”) set outon pages 6 to 48, which comprise the condensed consolidatedstatement of financial position as of 31 December 2023 and therelated condensed consolidated statement of profit or loss andother comprehensive income, statement of changes in equity andstatement of cash flows for the six-month period then ended,and certain explanatory notes. The Rules Governing the Listing ofSecurities on The Stock Exchange of Hong Kong Limited requirethe preparation of a report on interim financial information to bein compliance with the relevant provisions thereof and Hong KongAccounting Standard 34 “Interim Financial Reporting” (“HKAS 34”)issued by the Hong Kong Institute of Certified Public Accountants.The directors of the Company are responsible for the preparationand presentation of these condensed consolidated financialstatements in accordance with HKAS 34. Our responsibility is toexpress a conclusion on these condensed consolidated financialstatements based on our review, and to report our conclusionsolely to you, as a body, in accordance with our agreed termsof engagement, and for no other purpose. We do not assumeresponsibility towards or accept liability to any other person for thecontents of this report. REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIAL STATEMENTS簡明綜合財務報表審閱報告 SCOPE OF REVIEW We conducted our review in accordance with Hong Kong Standardon Review Engagements 2410 “Review of Interim FinancialInformation Performed by the Independent Auditor of the Entity”issued by the Hong Kong Institute of Certified Public Accountants.A review of these condensed consolidated financial statementsconsists of making inquiries, primarily of persons responsible forfinancial and accounting matters, and applying analytical and otherreview procedures. A review is substantially less in scope thanan audit conducted in accordance with Hong Kong Standards onAuditing and consequently does not enable us to obtain assurancethat we would become aware of all significant matters that mightbe identified in an audit. Accordingly, we do not express an auditopinion. 2410 CONCLUSION Based on our review, nothing has come to our attention that causesus to believe that the condensed consolidated financial statementsare not prepared, in all material respects, in accordance with HKAS34. 34 Deloitte Touche TohmatsuCertified Public AccountantsHong Kong 23 February 2024 20242 23 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表 For the six months ended 31 December 2023截至2023年12月31日止六個月 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡