大象未来集团2023 / 2024 中期报告

CONTENTS目錄 24619 20 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION 22 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY 24 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS 25 NOTES TO THE CONDENSED CONSOLIDATEDINTERIM FINANCIAL STATEMENTS 59 公司資料 CORPORATE INFORMATION BOARD OF DIRECTORS 董事會 執行董事 Executive Directors Mr. Zhao Wenqing(Chairman)Mr. Huang Dongfeng(Chief Executive Officer)Mr. Yiu Chun KongDr. Guo Honglin 非執行董事 Non-executive DirectorMr. Sue Ka Lok 獨立非執行董事 Independent Non-executive Directors Mr. Pun Chi PingMs. Leung Pik Har, ChristineMr. Yeung Chi Tat 公司秘書 COMPANY SECRETARYMr. Yam Pui Hung, Robert AUDIT COMMITTEE 審核委員會 Mr. Yeung Chi Tat(Chairman)Mr. Pun Chi PingMs. Leung Pik Har, Christine 薪酬委員會 REMUNERATION COMMITTEE Mr. Pun Chi Ping(Chairman)Ms. Leung Pik Har, ChristineMr. Yeung Chi Tat NOMINATION COMMITTEE 提名委員會 Ms. Leung Pik Har, Christine(Chairlady)Mr. Pun Chi PingMr. Yeung Chi Tat 香港主要營業地點2831 PRINCIPAL PLACE OF BUSINESS IN HONG KONG 31/F., Vertical Sq, No. 28 Heung Yip Road,Wong Chuk Hang, Hong Kong 註冊辦事處 REGISTERED OFFICE 4th Floor, Harbour Place,103 South Church Street,George Town,P.O. Box 10240,Grand Cayman KY1-1002,Cayman Islands 4th Floor, Harbour Place,103 South Church Street,George Town,P.O. Box 10240,Grand Cayman KY1-1002,Cayman Islands 公司資料 CORPORATE INFORMATION(Continued) SHARE REGISTRARS 股份登記處 股份過戶登記總處 Principal share registrar and transfer office Harneys Fiduciary (Cayman) Limited4th Floor, Harbour Place,103 South Church Street,George Town,P.O. Box 10240,Grand Cayman KY1-1002,Cayman Islands Harneys Fiduciary (Cayman) Limited4th Floor, Harbour Place,103 South Church Street,George Town,P.O. Box 10240,Grand Cayman KY1-1002,Cayman Islands 香港股份過戶登記分處 Hong Kong branch share registrar and transfer office Tricor Tengis Limited17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong 1617 AUDITOR 核數師 ZHONGHUI ANDA CPA LimitedCertified Public Accountants 法律顧問有關香港法律 LEGAL ADVISERSAs to Hong Kong lawLoeb & Loeb LLP 有關開曼群島法律 As to Cayman Islands lawHarney Westwood & Riegels PRINCIPAL BANKERS 主要往來銀行 Bank of Communications Co., Ltd., Hong Kong BranchBank of Communications (Hong Kong) LimitedHSBC UK Bank Plc STOCK CODE 股份代號2309 The Stock Exchange of Hong Kong Limited: 2309 公司網站www.zogroup.com.hk COMPANY WEBSITE www.zogroup.com.hk In this interim report, the following abbreviations have the following meanings unless otherwise specified:: MANAGEMENT DISCUSSION ANDANALYSIS 管理層討論及分析 PERFORMANCE AND RESULTS 表現及業績 Forthe six months ended 31 December 2023,therevenue of the Group was approximately HK$144.3 million(sixmonths ended 31 December 2022:approximatelyH K $ 1 0 8 . 9m i l l i o n ) ,r e p r e s e n t i n g a n i n c r e a s e o fapproximately 32.5% as compared with last year. 202312 31144,300,000202212 31108,900,00032.5% 202312 3136,900,00028,400,00030.0%(i)(ii)(a)(b)51.72%(c) TheGroup recorded a loss attributable to owners oftheCompany of approximately HK$36.9 million for thesix months ended 31 December 2023, representing anincrease of approximately 30.0% as compared to the lossof approximately HK$28.4 million for the correspondingperiodlast year.The increase in loss was mainly dueto,during the period under review:(i)an absence ofcompensationfrom the football club segment undertheprofit and loss sharing arrangement between theCompany and Oriental Rainbow; and (ii) an increase infinance costs, which were partly offset by (a) an increasein profit on sales of players’ registration; (b) the share ofloss attributable to owners of the Company from a non-whollyowned subsidiary decreased to approximately51.72%after completion of the disposal of certaininterests in the non-wholly owned subsidiary; and (c) anabsence of loss arising on fair value change on investmentproperties. The basic loss per share for the six months ended 31December2023 was approximately HK4.78 cents(sixmonths ended 31 December 2022: approximately HK3.68cents). 202312 314.78202212 313.68 業務回顧及前景 BUSINESS REVIEW AND PROSPECT 202312 31(i)(ii)(iii)(iv) Duringthe six months ended 31 December 2023,theGroup is principally engaged in four reportable businesssegments:(i)operation of a professional football clubinthe UK and other related business;(ii)new energyautomobilesand related business;(iii)investment inproperties;and(iv)healthcare and medical relatedbusiness (“Healthcare Business”). MANAGEMENT DISCUSSION ANDANALYSIS(Continued) 管理層討論及分析 業務回顧及前景 BUSINESS REVIEW AND PROSPECT(Continued) (i) (i)Football club BCFC20237Shelby Companies LimitedShelbyBirminghamCity LimitedBCL24.34%ShelbyKnightheadCapital Management,LLCKnightheadKnightheadKnighthead51.72%Shelby45.98%172022/232023/24Knighthead18 TheGroup operates Birmingham City FootballClub(i.e.BCFC or the Club)in the UK.In July2023,the Company completed the disposal ofapproximately24.34%of Birmingham City Limited(“BCL”), the holding company of the Club, to ShelbyCompaniesLimited(“Shelby”).Shelby is