万星控股中期报告2024

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED(THE “STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sizedcompanies to which a higher investment risk may be attached than other companies listed onthe Stock Exchange. Prospective investors should be aware of the potential risks of investingin such companies and should make the decision to invest only after due and carefulconsideration. Given that the companies listed on GEM are generally small and mid-sized companies, there isa risk that securities traded on GEM may be more susceptible to high market volatility thansecurities traded on the Main Board and no assurance is given that there will be a liquidmarket in the securities traded on GEM. This report, for which the directors (the “Directors”) of Million Stars Holdings Limited (the “Company”)collectively and individually accept full responsibility, includes particulars given in compliance with theRules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) forthe purpose of giving information with regard to the Company. The Directors, having made allreasonable enquiries, confirm that to the best of their knowledge and belief the information containedin this report is accurate and complete in all material respects and not misleading or deceptive, and thereare no other matters the omission of which would make any statement herein or this report misleading. 香港聯合交易所有限公司（「聯交所」）GEM特色 GEM的地位，乃為相比起其他在聯交所上市的公司可能帶有較高投資風險的中小型公司提供一個上市的市場。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司一般為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 本報告的資料乃遵照《聯交所GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關萬星控股有限公司（「本公司」）的資料；本公司的董事（「董事」）願就本報告的資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告所載任何陳述或本報告產生誤導。 CONTENTS目錄 3Unaudited Condensed Consolidated Statement ofProfit or Loss and Other Comprehensive Income未經審核簡明綜合損益及其他全面收益表5Unaudited Condensed Consolidated Statement ofFinancial Position未經審核簡明綜合財務狀況表8Unaudited Condensed Consolidated Statement ofChanges in Equity未經審核簡明綜合權益變動表9Unaudited Condensed Consolidated Statement ofCash Flow未經審核簡明綜合現金流量表10Notes to The Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註26Management Discussion and Analysis管理層討論及分析38Other Information其他資料 INTERIM RESULTS中期業績 FOR THE SIX MONTHS ENDED 31 DECEMBER 2023 (UNAUDITED)截至二零二三年十二月三十一日止六個月（未經審核） The board (the “Board”) of Directors of Million StarsHoldings Limited hereby announces the unauditedcondensed consolidated results of the Company and itssubsidiaries (the “Group”) for the six months ended 31December 2023, together with the unauditedcomparative figures for the corresponding period in2022 as follows: 萬星控股有限公司董事會（「董事會」）謹此宣佈本公司及其附屬公司（「本集團」）截至二零二三年十二月三十一日止六個月之未經審核簡明綜合業績連同二零二二年同期之未經審核比較數字如下： 未經審核簡明綜合損益及其他全面收益表 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME 截至二零二三年十二月三十一日止六個月 For the six months ended 31 December 2023 INTERIM RESULTS中期業績 FOR THE SIX MONTHS ENDED 31 DECEMBER 2023 (UNAUDITED)截至二零二三年十二月三十一日止六個月（未經審核） UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION未經審核簡明綜合財務狀況表 At 31 December 2023於二零二三年十二月三十一日 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION未經審核簡明綜合財務狀況表 At 31 December 2023於二零二三年十二月三十一日 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION未經審核簡明綜合財務狀況表 At 31 December 2023於二零二三年十二月三十一日 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY未經審核簡明綜合權益變動表 FOR THE SIX MONTHS ENDED 31 DECEMBER 2023截至二零二三年十二月三十一日止六個月 Note: 法定儲備 Statutory reserve Pursuant to the relevant laws and regulations for business enterprisesin the People’s Republic of China (the “PRC”), a portion of the profitsof the entities which are registered in the PRC has been transferred tothe statutory reserve which is restricted as to use. When the balanceof such reserve reaches 50% of the capital of that entity, any furtherappropriation is optional. The statutory reserve can be utilised, uponapproval of the relevant authority, to offset prior years’ losses or toincrease capital. However, the balance of the statutory reserve mustbe maintained at a minimum 25% of capital after such usage. 根據中華人民共和國（「中國」）的相關商業企業法律及法規，於中國註冊之實體之部分溢利已轉撥至有限定用途之法定儲備。當該等儲備結餘達該實體資本之50%時，可選擇是否作出任何進一步劃撥。法定儲備在獲得相關部門批准後方可動用，以抵銷過往年度之虧損或增資。然而，運用法定儲備後之結餘最低須維持在資本之25%。 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOW未經審核簡明綜合現金流量表 FOR THE SIX MONTHS ENDED 31 DECEMBER 2023截至二零二三年十二月三十一日止六個月 NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS未經審核簡明綜合財務報表附註 1.一般資料 1.GENERAL INFORMATION The Company was incorporated in the CaymanIslands with limited liability. The address of theregistered office of the Company is CricketSquare, Hutchins Drive, PO Box 2681, GrandCayman, KY1-1111, Cayman Islands. Theprincipal place of business of the Company isRoom 702 A&B, 7/F, Harbour Crystal Centre,100 Granville Road, Tsim Sha Tsui, Kowloon,H