中国职业教育2024中期报告

(Formerly known as “Huali University Group Limited") 2024INTERIM REPORT Contents目錄 Corporate Information2公司資料 5Interim Condensed Consolidated35Statement of Cash Flows中期簡明合併現金流量表 Financial Highlights財務摘要 Notes to the Interim Condensed36Consolidated Financial Information中期簡明合併財務資料附註 Management Discussion and Analysis6管理層討論及分析 Definitions73釋義 Corporate Governance and21Other Information企業管治及其他資料 Interim Condensed Consolidated30Statement of Comprehensive Income中期簡明合併綜合收益表 Interim Condensed Consolidated32Balance Sheet中期簡明合併資產負債表 Interim Condensed ConsolidatedStatement of Changes in Equity中期簡明合併權益變動表 Corporate Information公司資料 BOARD OF DIRECTORS 張智峰先生（董事會主席）葉雅明先生張裕德先生鄒康先生 Executive Directors Mr. Zhang Zhifeng(Chairman of the Board)Mr. Ye YamingMr. Zhang YudeMr. Zou Kang 趙麗娟女士MH JP楊英先生丁義先生 Independent Non-Executive Directors Ms. Chiu Lai Kuen Susanna MH JPMr. Yang YingMr. Ding Yi AUDIT COMMITTEE Ms. Chiu Lai Kuen Susanna MH JP(Chairperson)Mr. Yang YingMr. Ding Yi 趙麗娟女士MH JP（主席）楊英先生丁義先生 REMUNERATION COMMITTEE 楊英先生（主席）葉雅明先生丁義先生 Mr. Yang Ying(Chairman)Mr. Ye YamingMr. Ding Yi 張智峰先生（主席）楊英先生丁義先生 NOMINATION COMMITTEE Mr. Zhang Zhifeng(Chairman)Mr. Yang YingMr. Ding Yi 雷穎然女士張啟昌先生(CPA, FCCA) JOINT COMPANY SECRETARIES Ms. Lei YingranMr. Cheung Kai Cheong, Willie (CPA, FCCA) AUTHORIZED REPRESENTATIVES 葉雅明先生張啟昌先生 Mr. Ye YamingMr. Cheung Kai Cheong, Willie REGISTERED OFFICE IN CAYMAN ISLANDS P.O. Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands P.O. Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands HEADQUARTERS IN THE PRC 中國廣東省廣州市增城區華立路11號廣州華立科技園行政大樓 The Administration Building of GuangzhouHuali Science and Technology TownNo. 11 Huali RoadZengcheng DistrictGuangzhouGuangdong ProvincePRC PRINCIPAL PLACE OF BUSINESS IN HONG KONG 40th Floor, Dah Sing Financial CentreNo. 248 Queen’s Road EastWanchaiHong Kong 香港灣仔皇后大道東248號大新金融中心40樓 CAYMAN ISLANDS SHARE REGISTRAR ANDTRANSFER 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 HONG KONG SHARE REGISTRAR Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor, Hopewell Centre183 Queen’s Road EastWanchaiHong Kong 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 AUDITOR PricewaterhouseCoopersCertified Public Accountants and PIE Registered Auditor22/F, Prince’s BuildingCentralHong Kong 羅兵咸永道會計師事務所執業會計師及註冊公眾利益實體核數師香港中環太子大廈22樓 Corporate Information公司資料 LEGAL ADVISER AS TO HONG KONG LAW 金杜律師事務所香港中環皇后大道中15號置地廣場告羅士打大廈13樓 King & Wood Mallesons13/F, Gloucester TowerThe Landmark15 Queen’s Road CentralCentralHong Kong PRINCIPAL BANKS CMB Wing Lung Bank Limited16/F, CMB Wing Lung Bank BuildingNo. 45 Des Voeux Road CentralHong Kong 招商永隆銀行有限公司香港德輔道中45號招商永隆銀行大廈16樓 廣州農村商業銀行股份有限公司中國廣東省廣州市增城區石灘鎮立新中路81號 Guangzhou Rural Commercial Bank Co., LtdNo. 81 Lixin Middle Road, Shitan TownZengcheng DistrictGuangzhouGuangdong ProvincePRC www.cveduholdings.com COMPANY WEBSITEwww.cveduholdings.com 電郵地址：ir@hltz.net電話╱傳真號碼：+8620 8290 1822 INVESTOR RELATION CONTACT Email address: ir@hltz.netTelephone/Fax number: +8620 8290 1822 STOCK CODE 17561756 (1)經調整純利並非香港財務報告準則財務計量方法，按其他借款及應付一名關連方利息的估算已折現利息開支、匯兌收益淨額、就應付華立學院轉設補償款項的估算已折現利息開支及投資物業的公平值收益作出調整後的期內利潤計算。 (1)Adjusted net profit is a non-HKFRSs financial measure, which is derived from the profit for theperiod after adjusting imputed interest expenses on discount of other borrowings and interestpayable due to a related party, net exchange gains, imputed interest expenses on discount ofcompensation payable for the Conversion of Huali College and fair value gains on investmentproperties. (2)期內非香港財務報告準則財務計量方法下的經調整純利率按期內非香港財務報告準則財務計量方法下的經調整純利除以各期內收入計算。 (2)Adjusted net profit ratio under non-HKFRSs financial measures for the period is calculated onadjusted net profit under non-HKFRSs financial measures for the period divided by revenue forthe respective period. Management Discussion and Analysis管理層討論及分析 FINANCIAL REVIEW Revenue The Group’s revenue mainly represents income derived from tuition fees andboarding fees for the education services provided in the regular course at thePRC Operating Entities. For the six months ended February 29, 2024, the Group’srevenue was approximately RMB640.1 million, representing an increase ofapproximately 16.8% year-on-year from approximately RMB548.0 million for thecorresponding period of last year, which was attributable to the increases in bothstudent enrollment and average tuition fees during the Reporting Period. 本集團的收入主要為來自其中國營運實體正常業 務 中 提 供 的 教 育 服 務 的 學 費 及 寄 宿 費 的 收入。截至2024年2月29日止六個月，本集團的收入約人民幣640.1百萬元，較去年同期約人民幣548.0百萬元同比增加約16.8%，得益於報告期間內就讀學生人數及平均學費均有所增加。 Cost of Sales Cost of sales consists primarily of staff costs, depreciation and amortization, jointtuition support fees, school consumables, property management and maintenancefees, utilities expenses an