寰宇娱乐文化二零二三/二零二四年中期报告

CORPORATE INFORMATION Executive Directors Mr. Lam Shiu Ming, Daneil(Chairman)Mr. Lam Kit Sun Independent Non-Executive Directors Mr. Choi Wing KoonMr. Tang Yiu WingMs. Pong Suet Hing Company SecretaryMr. Lam Kit Sun Authorised Representatives Mr. Lam Shiu Ming, DaneilMr. Lam Kit Sun Principal Bankers The Hongkong and Shanghai Banking Corporation LimitedOCBC Wing Hang Bank LimitedBank of Communications Co., Ltd. Auditor Zhonghui Anda CPA LimitedCertified Public Accountants Legal Advisers 173101009–1012 So Keung Yip & Sin1009–1012, 10th FloorNan Fung Tower173 Des Voeux RoadCentralHong Kong 99–109232302–04 KWC & AssociatesUnit 2302–04, 23/F,Yuen Long Trade Centre,No.99–109 Castle Peak RoadYuen Long, N.T.,Hong Kong 121 Zhonglun W & D Law Firm21/F., Golden Tower,No. 1 Xibahe South Road,Chaoyang DistrictBeijing,P.R.C. CORPORATE INFORMATION(Continued) Share Registrar 1617 Tricor Abacus Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong Audit Committee Mr. Choi Wing Koon(Chairman)Mr. Tang Yiu WingMs. Pong Suet Hing Remuneration Committee Mr. Choi Wing Koon(Chairman)Mr. Lam Shiu Ming, DaneilMr. Tang Yiu WingMs. Pong Suet Hing Nomination Committee Ms. Pong Suet Hing(Chairman)Mr. Lam Shiu Ming, DaneilMr. Choi Wing KoonMr. Tang Yiu Wing Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda Head Office and Principal Place of Business 19220018 18th FloorWyler Centre Phase II192–200 Tai Lin Pai RoadKwai ChungNew TerritoriesHong Kong www.uih.com.hk Websitewww.uih.com.hk 1046 Stock Code 1046 The board of directors (the “Director(s)”) (the “Board”) ofUniverse Entertainment and Culture Group Company Limited(the “Company”) announces the unaudited condensedconsolidated statement of financial position as at 31stDecember 2023 and the unaudited condensed consolidatedstatement of comprehensive income, the unaudited condensedconsolidated statement of changes in equity and the unauditedcondensed consolidated statement of cash flows of theCompany and its subsidiaries (collectively, the “Group”) forthe six months ended 31st December 2023 (the “Period”) asfollows: UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFFINANCIAL POSITION UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFFINANCIAL POSITION(Continued) UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFFINANCIAL POSITION(Continued) 1135 The notes on pages 11 to 35 form an integral part of thisunaudited condensed consolidated interim financial information. UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME(Continued) 1135 The notes on pages 11 to 35 form an integral part of thisunaudited condensed consolidated interim financial information. UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFCHANGES IN EQUITY 1135 The notes on pages 11 to 35 form an integral part of thisunaudited condensed consolidated interim financial information. UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFCASH FLOWS UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OFCASH FLOWS(Continued) 1135 The notes on pages 11 to 35 form an integral part of thisunaudited condensed consolidated interim financial information. NOTES TO THE UNAUDITEDCONDENSED CONSOLIDATEDINTERIM FINANCIAL INFORMATION 1. 1.GENERAL INFORMATION The Group is principally engaged in video distribution, filmdistribution and exhibition, licensing and sub-licensing of filmrights, leasing of investment properties, securities investment,trading, wholesaling and retailing of optical products and watchesproducts, and provision of financial printing services. The Company is a limited liability company incorporated inBermuda. The address of its registered office is ClarendonHouse, 2 Church Street, Hamilton HM 11, Bermuda. The addressof the principal place of business of the Company is 18th Floor,Wyler Centre Phase II, 192–200 Tai Lin Pai Road, Kwai Chung,New Territories, Hong Kong. Clarendon House, 2Church Street, Hamilton HM 11, Bermuda192–20018 The Company’s shares are listed on the Main Board of The StockExchange of Hong Kong Limited (the “Stock Exchange”). This unaudited condensed consolidated interim financialinformation is presented in thousands of units of Hong Kongdollars (“HK$’000”), unless otherwise stated. This unauditedcondensed consolidated interim financial information has beenapproved for issue by the Board on 28th February 2024. 2. 2.BASIS OF PREPARATION 34 This unaudited condensed consolidated interim financialinformation has been prepared in accordance with the HongKong Accounting Standard (“HKAS”) 34 “Interim FinancialReporting” issued by the Hong Kong Institute of Certified PublicAccountants (“HKICPA”) as well as the applicable disclosureprovisions of the Rules of Governing the Listing of Securities onthe Stock Exchange (the “Listing Rules”). The unaudited condensed consolidated interim financialinformation has been prepared on the historical cost