源宇宙教育中期报告2024

Contents目 錄 2 3 5 20 22 24 26 27 50 Financial Highlights財 務 摘 要 For the six months ended 31 December 2023: 20231231 –The Group recorded revenue of approximately HK$67.4 million,representing an increase of approximately 39.5% as comparedto approximately HK$48.3 million for the corresponding periodin 2022. –67,400,000202248,300,00039.5% –16,100,00020225,900,000 –The Group recorded a loss of approximately HK$16.1 million(2022: approximately HK$5.9 million). 202312 31 As at 31 December 2023: –2.420236302.433.6%202363033.2% –The Group had a current ratio (defined as total current assetsdivided by total current liabilities) of approximately 2.4 times,compared with approximately 2.4 times as at 30 June 2023,and a gearing ratio, expressed as total debts divided by the sumof total equity plus total debts (total debts refer to total liabilitiesminus the sum of tax payable, deferred tax liabilities anddividend payable (if any)) of approximately 33.6%, comparedwith approximately 33.2% as at 30 June 2023. 202312312022 The Board does not recommend the payment of an interim dividendfor the six months ended 31 December 2023 (2022: nil). Corporate Information公 司 資 料 EXECUTIVE DIRECTORS Yip Kai PongLi Ming Him INDEPENDENT NON-EXECUTIVE DIRECTORS Yuen Chun FaiHong Ka KeiLeung Sze Ki COMPANY SECRETARY AUDIT COMMITTEE Leung Sze Ki(Chairman)Yuen Chun FaiHong Ka Kei REMUNERATION COMMITTEE Leung Sze Ki(Chairman)Hong Ka KeiLi Ming Him NOMINATION COMMITTEE Hong Ka Kei(Chairman)Leung Sze KiLi Ming Him AUTHORISED REPRESENTATIVES Yip Kai PongTang Chi Kong Corporate Information公 司 資 料 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 182171708 Unit 1708, 17/FTower II, Admiralty CentreNo. 18 Harcourt RoadHong Kong PRINCIPAL BANKERS Bank of China (Hong Kong) Limited PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong www.bdveduii.com COMPANY WEBSITE 1082 STOCK CODE 1082 Management Discussion and Analysis管 理 層 討 論 及 分 析 BUSINESS REVIEW Introduction (i)(ii)STEAMVR(iii) The Group principally engages in the provision of (i) privateeducational services, which include primary tutoring services, skillcourse and test preparation courses, secondary tutoring services andEnglish language training and test preparation courses; (ii) Science,Technology, Engineering, Art and Math (“STEAM”) Education, VirtualReality (“VR”) and digital entertainment sales and services; and (iii)investment in securities. The Group also offers money lending serviceto further utilize the strong cash flow generated from our business. Provision of Private Educational Services 2023123114,900,000202213,000,00014.6% The Group has launched online classes and other online learningmodes to allow students to keep up with the pace of learning. Theaggregate revenue generated from primary tutoring services, skillcourse and test preparation courses, secondary tutoring servicesand English language training and test preparation courses wasapproximately HK$14.9 million during the six months ended31 December 2023 (“Period”), represented an increase ofapproximately 14.6% from approximately HK$13.0 million for thecorresponding period in 2022. 20231231828 As at 31 December 2023, a learning centre was operated by theGroup under the brand name of “Modern Education ()”and 8 directly-owned education centres and 28 franchised centresoperating under the brand name of “Modern Bachelor Education ()” to offer both physical class and online class to studentsto meet different needs. STEAMVR STEAM Education, VR and Digital Entertainment sales andservices Web 3.0STEAMUFO TechAcademyUFO SchoolSTEAM(i)STEAM700,0002022900,000(ii)VR1,200,00020223,500,000(iii)49,600,000202230,000,000 Following the emergence of the concept of Web 3.0, and a growingdemand on STEAM education services in Hong Kong, the Groupoffered various STEAM courses under the brand name of “UFO TechAcademy” (formerly known as “UFO School”). During the Period,the Group has generated revenue from (i) STEAM education servicesof approximately HK$0.7 million (2022: approximately HK$0.9million); (ii) sales of VR products and provision of related services ofapproximately HK$1.2 million (2022: approximately HK$3.5 million);and (iii) sales of gaming products of approximately HK$49.6 million(2022: approximately HK$30.0 million). Management Discussion and Analysis管 理 層 討 論 及 分 析 Money Lending Business STEAMVR Besides the private educational services and STEAM Education, VRand Digital Entertainment sales and services, the Group, to a