大健康国际中期报告 2023/24

Stock Code: 2211(Incorporated in the Cayman Islands with limited liability Management Discussion and Analysis7 Condensed Consolidated Balance Sheet23 Condensed Consolidated Statement of Comprehensive Income25 Condensed Consolidated Statement of Changes in Equity27 Condensed Consolidated Cash Flow Statement29 Notes to the Condensed Consolidated Interim Financial Statements30 Corporate Governance and Other Information67 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事： Executive Directors: Mr. Chu Chuanfu(Chairman, Chief Executive Officer andChief Operation Officer)Mr. Jin Dongkun(Vice Chairman)Mr. Zhao Zehua 獨立非執行董事： Independent Non-executive Directors: Mr. Cheng Sheung HingMs. Chiang Su Hui SusieMr. Zou Haiyan 審核委員會 AUDIT COMMITTEE Mr. Zou Haiyan(Chairman)Mr. Cheng Sheung HingMs. Chiang Su Hui Susie 薪酬委員會 REMUNERATION COMMITTEE Mr. Cheng Sheung Hing(Chairman)Ms. Chiang Su Hui SusieMr. Jin Dongkun 提名委員會 NOMINATION COMMITTEE Mr. Chu Chuanfu(Chairman)Mr. Cheng Sheung HingMs. Chiang Su Hui Susie 授權代表 AUTHORIZED REPRESENTATIVES 20239282023928 Ms. Hui Kit Ying(Appointed on 28 September 2023)Mr. Zhao ZehuaMr. Ge Junming(Ceased on 28 September 2023) 公司秘書 COMPANY SECRETARY 20239282023928 Ms. Hui Kit Ying(Appointed on 28 September 2023)Mr. Ge Junming(Resigned on 28 September 2023) CORPORATE INFORMATION公司資料 註冊辦事處 REGISTERED OFFICE PO Box 309Ugland HouseGrand Cayman, KY1-1104Cayman Islands PO Box 309Ugland HouseGrand Cayman, KY1-1104Cayman Islands 總部 HEADQUARTERS 14-1 No. 14-1Bei Yi Zhong RoadTiexi DistrictShenyang CityLiaoning Province, PRC PRINCIPAL PLACE OF BUSINESS IN HONG KONG 香港主要營業地點 2404, 24th FloorWorld-Wide House19 Des Voeux Road CentralCentralHong Kong 19242404 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands 香港股份過戶登記處 HONG KONG SHARE REGISTRAR AND TRANSFER OFFICE 香港中央證券登記有限公司 Computershare Hong Kong Investor Services Limited Shops 1712-171617th Floor, Hopewell Centre183 Queen’s Road EastWanchai, Hong Kong 183171712-1716 核數師 AUDITOR Mazars CPA Limited 股份代號 STOCK CODE 2211 The Main Board of The Stock Exchange of Hong Kong Limited:2211 CORPORATE INFORMATION公司資料 投資者關係ir@uhi-group.com INVESTOR RELATIONSir@uhi-group.com 公司網站www.uhighl.com COMPANY’S WEBSITEwww.uhighl.com FINANCIAL HIGHLIGHTS財務摘要 FINANCIAL HIGHLIGHTS財務摘要 Notes: 1.經調整息稅折舊及攤銷前利潤乃按扣除利息、稅項、折舊及攤銷前經調整虧損計算，不包括分佔聯營公司除稅後業績、無形資產、物業、廠房及設備、使用權資產及聯營公司投資減值虧損或（如適用）其撥回的影響。2.每股基本虧損乃按本公司擁有人應佔虧損除以已發行普通股加權平均股數（截至二零二三年十二月三十一日止六個月已發行的普通股加權平均股數為667,549,632股，而截至二零二二年十二月三十一日止六個月為556,291,360股）計算。3.流動比率乃按流動資產除以流動負債計算。4.應收賬款週轉天數乃按期初及期末應收賬款結餘的平均值除以期內收益再乘以期內天數計算。5.存貨週轉天數乃按期初及期末存貨結餘的平均值除以期內銷售成本再乘以期內天數計算。6.應付賬款週轉天數乃按期初及期末應付賬款結餘的平均值除以期內銷售成本再乘以期內天數計算。 1.Adjusted EBITDA is calculated by adjusted loss before interests, tax, depreciation andamortisation, excluding the effect of share of post-tax results of an associate, impairmentloss or, if applicable, its reversal on intangible assets, property, plant and equipment,right-of-use assets and investment in an associate.2.Basic loss per share is calculated by dividing loss attributable to owners of the Companyby weighted average number of ordinary shares in issue (the weighted average numberof ordinary shares in issue of the Company for the six months ended 31 December 2023was 667,549,632, versus 556,291,360, for the six months ended 31 December 2022).3.Current ratio is calculated by dividing current assets by current liabilities.4.Trade receivables turnover days are calculated by using the average of beginning andending balances on trade receivables for the period, divided by revenue for the period,multiplied by the number of days for the period.5.Inventory turnover days are calculated by using the average of beginning and endingbalances on inventory for the period, divided by cost of sales for the period, multipliedby the number of days for the period.6.Trade payables turnover days are calculated by using the average of beginning andending balances on trade payables for the period, divided by cost of sales for the period,multiplied by the number of days for the period. MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 The board (the “Board”) of directors (the “Directors”) of UniversalHealth International Group Holding Limited (the “Company”,together with its subsidiaries, the “Group”) is pleased to announcethe unaudited interim results of the Group for the six months ended31 December 2023 (the “Period”) together with the comparativefigures for the corresponding period in 2022. 行業概覽 INDUSTRY OVERVIEW COVID-19GDP5.2% Since 2023, with the lifting of the COVID-19 pandemic (the“Pandemic”)measures,China’s industries have been underpressure to make structural adjustments, and the overall downwardpressure on the economy has increased, with