HSSP INTL2023-2024 中期报告

Contents目錄 公司資料2 獨立審閱報告4 簡明綜合損益及其他全面收益表6 簡明綜合財務狀況表7 簡明綜合權益變動表8 簡明綜合現金流量表9 未經審核中期財務報告附註10 管理層討論及分析35 其他資料44 Corporate Information公司資料 董事會 BOARD OF DIRECTORSExecutive Directors:Mr Fung Man Wai Samson 執行董事：馮文偉先生（主席兼行政總裁）馮文錦先生馮家柱先生 (Chairman and Chief Executive Officer)Mr Fung Man KamMr Fung Kar Chue Alexander 獨立非執行董事：陸海林博士馮寶儀女士宋婷兒博士 Independent Non-executive Directors:Dr Loke YuMs Fung Po YeeDr Sung Ting Yee 董事委員會審核委員會陸海林博士（主席）馮寶儀女士宋婷兒博士 BOARD COMMITTEESAudit CommitteeDr Loke Yu(Chairman)Ms Fung Po YeeDr Sung Ting Yee 薪酬委員會宋婷兒博士（主席）陸海林博士馮寶儀女士馮文偉先生馮家柱先生 Remuneration CommitteeDr Sung Ting Yee(Chairman) Dr Loke YuMs Fung Po YeeMr Fung Man Wai SamsonMr Fung Kar Chue Alexander Nomination CommitteeMs Fung Po Yee(Chairman)Dr Loke YuDr Sung Ting YeeMr Fung Man Wai SamsonMr Fung Kar Chue Alexander 提名委員會馮寶儀女士（主席） 陸海林博士宋婷兒博士馮文偉先生馮家柱先生 合規顧問嘉林資本有限公司 COMPLIANCE ADVISERGram Capital Limited 公司秘書李杰聰先生(FCPA, ACG, ACS) COMPANY SECRETARYMr Li Kit Chung(FCPA, ACG, ACS) 核數師致同（香港）會計師事務所有限公司 AUDITORGrant Thornton Hong Kong Limited 主要往來銀行香港上海滙豐銀行有限公司 PRINCIPAL BANKSThe Hongkong and Shanghai BankingCorporation LimitedDBS Bank (Hong Kong) LimitedBank of China (Hong Kong) Limited 星展銀行（香港）有限公司中國銀行（香港）有限公司 Hang Sang (Siu Po) International Holding Company LimitedInterim Report 2023-2024中期報告 Corporate Information公司資料 註冊辦事處 REGISTERED OFFICECricket Square Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGBlock C, 5/F., Gee Hing Chang Industrial Building 香港九龍長沙灣長裕街16號志興昌工業大廈5樓C室 No. 16 Cheung Yue StreetCheung Sha WanKowloonHong Kong 主要股份登記處Conyers Trust Company (Cayman) Limited PRINCIPAL SHARE REGISTRARConyers Trust Company (Cayman) Limited Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 香港股份登記及過戶分處 HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICEComputershare Hong Kong Investor Services Limited 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖 Shops 1712-171617th FloorHopewell Centre183 Queen’s Road EastWanchaiHong Kong 股份代號3626 STOCK CODE3626 網站www.hangsangpress.com WEBSITEwww.hangsangpress.com 投資者關係有 關 本 集 團 詳 情 ， 請 瀏 覽 本 公 司 網 站www.hangsangpress.com INVESTOR RELATIONSF o rm o r e i n f o r m a t i o n a b o u t t h e G r o u p , p l e a s ev i s i t o u r c o m p a n y w e b s i t e o nwww.hangsangpress.com Independent Review Report獨立審閱報告 To the board of directors of Hang Sang (Siu Po) InternationalHolding Company Limited(incorporated in the Cayman Islands with limited liability) 致Hang Sang (Siu Po) InternationalHolding Company Limited董事會（於開曼群島註冊成立的有限公司） 簡介 INTRODUCTION 我 們 已 審 閱 列 載 於 載 於6至3 4的 中 期財務報告，此中期財務報告包括HangSang (Siu Po) International HoldingCompany Limited（「貴公司」）及其附屬公司（統稱「貴集團」）於二零二三年十二月三十一日的簡明綜合財務狀況表與截至該日止六個月期間的相關簡明綜合損益及其他全面收益表、簡明綜合權益變動表和簡明綜合現金流量表，以及中期財 務 報 告 附 註 ， 包 括 重 大 會 計 政 策 資料。香港聯合交易所有限公司證券上市規則規定，編製中期財務報告時須遵循當中有關條文以及香港會計師公會（「香港會計師公會」）頒佈的香港會計準則第34號「中期財務報告」（「香港會計準則第34號」）。貴公司董事須負責根據香港會計準則第34號編製及呈列中期財務報告。 We have reviewed the interim financial report set out onpages 6 to 34 which comprises the condensed consolidatedstatement of financial position of Hang Sang (Siu Po)International Holding Company Limited (the “Company”)and its subsidiaries (together, the “Group”) as at 31December 2023 and the related condensed consolidatedstatement of profit or loss and other comprehensive income,condensed consolidated statement of changes in equity andcondensed consolidated statement of cash flows for the six-month period then ended and notes to the interim financialreport, including material accounting policy information.The Rules Governing the Listing of Securities on The StockExchange of Hong Kong Limited require the preparationof an interim financial report to be in compliance with therelevant provisions thereof and Hong Kong AccountingStandard 34 “Interim Financial Reporting” (“HKAS 34”) issuedby the Hong Kong Institute of Certified Public Accountants(“HKICPA”). The directors of the Company are responsiblefor the preparation and presentation of the interim financialreport in accordance with HKAS 34. 我們的責任是根據我們的審閱對本中期財務報告作出結論，並按照委聘的協定條款僅向整體董事會報告，且不作其他用途。我們不會就本報告的內容向任何其他人士負上或承擔任何責任。 Our responsibility is to express a conclusion, based on ourreview, on the interim financial report, and to report ourconclusion, solely to you, as a body, in accordance with ouragreed terms of engagement, and for no other purpose. Wedo not assume responsibility towards or accept liability toany other person for the contents of this report. Independent Review Report獨立審閱報告 審閱範圍 SCOPE OF REVIEW 我們已根據香港會計師公會頒佈的香港審閱工作準則第2410號「由實體的獨立核數師執行中期財務資料審閱」進行審閱。執行中期財務報告審閱工作包括主要向負責財務和會計事務的人員作出查詢，並應用分析性和其他審閱程序。由於審閱的範圍遠少於按照香港核數準則進行審核的範圍，故不能保證我們會注意到在審核中可能會被發現的所有重大事宜。因此，我們不會發表任何審核意見。 We conducted our review in accordance with Hong KongStandard on Review