自然美二零二四年中期报告

Mission Statement Natural Beauty is dedicated to cultivate our staff, customers, students andfranchisees to appreciate our education, products and services, which are themission and belief of the brand and to make modern ladies beautiful, confidentand wealthy. Contents Corporate Information2 Management Discussion and Analysis6 Corporate Governance Highlights19 Other Information22 Independent Review Report26 Condensed Consolidated Statement of28Profit or Loss and Other Comprehensive Income Condensed Consolidated Statement of30Financial Position 32 Condensed Consolidated Statement ofChanges in Equity 33 Condensed Consolidated Statement ofCash Flows Notes to the Condensed Financial Statements35 Corporate Information As at 6 August 2024 (the date of this report) BOARD OF DIRECTORSExecutive Directors Dr. LEI Chien(alias Joanna LEI)(Chairperson)Mr. LIN Chia-WeiMs. LIN Yen-Ling Non-executive DirectorsMs. LIN Shu-HuaMr. CHEN Shou-Huang Independent Non-executive Directors Mr. CHEN Ruey-Long(alias Steve CHEN)Mr. YANG Shih-ChienMr. LIN Tsalm-Hsiang(alias William LIN) AUTHORISED REPRESENTATIVES Mr. LIN Chia-WeiMs. MOK Ming Wai (FCG, HKFCG) COMPANY SECRETARYMs. MOK Ming Wai (FCG, HKFCG) MEMBERS OF THE AUDIT COMMITTEE Mr. CHEN Ruey-Long(alias Steve CHEN)(Chairman)Ms. LIN Shu-HuaMr. YANG Shih-ChienMr. LIN Tsalm-Hsiang(alias William LIN) As at 6 August 2024 (the date of this report)截至二零二四年八月六日（本報告日期）Corporate Information MEMBERS OF THE REMUNERATION COMMITTEE Mr. LIN Tsalm-Hsiang(Chairman)(alias William LIN)Dr. LEI Chien(alias Joanna LEI)Mr. LIN Chia-WeiMr. CHEN Ruey-Long(alias Steve CHEN)Mr. YANG Shih-Chien MEMBERS OF THE EXECUTIVE COMMITTEE Dr. LEI Chien(alias Joanna LEI)(Chairperson)Mr. LIN Chia-WeiMs. LIN Yen-LingMs. LIN Shu-HuaMr. CHEN Shou-Huang MEMBERS OF THE NOMINATION COMMITTEE Mr. YANG Shih-Chien(Chairman)Dr. LEI Chien(alias Joanna LEI)Mr. LIN Chia-WeiMr. CHEN Ruey-Long(alias Steve CHEN)Mr. LIN Tsalm-Hsiang(alias William LIN) REGISTERED OFFICE P.O. Box 309Ugland HouseGrand CaymanKY1–1104Cayman Islands P.O. Box 309Ugland HouseGrand CaymanKY1–1104Cayman Islands Corporate Information As at 6 August 2024 (the date of this report) PRINCIPAL PLACE OF BUSINESS IN HONG KONG 3485 5/F, Manulife Place348 Kwun Tong RoadKowloonHong Kong AUDITORS 5882829 RSM Hong KongPublic Interest Entity Auditor registered in accordance with the FinancialReporting Council Ordinance (Chapter 588 of the Laws of Hong Kong)29th Floor, Lee Garden Two28 Yun Ping RoadCauseway BayHong Kong LEGAL ADVISERS AS TO HONG KONG LAWS 153232033207 Jingtian & Gongcheng LLPSuites 3203–3207, 32/FEdinburgh Tower, The Landmark15 Queen’s Road CentralHong Kong PRINCIPAL SHARE REGISTRAR ANDTRANSFER AGENT 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 BRANCH SHARE REGISTRAR 183171712–1716 Hong Kong Registrars LimitedShops 1712–1716, 17th FloorHopewell Centre183 Queen’s Road EastWanchaiHong Kong As at 6 August 2024 (the date of this report)截至二零二四年八月六日（本報告日期）Corporate Information 00157 LISTING INFORMATION The Stock Exchange of Hong Kong LimitedStock Code: 00157 1 PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation Limited1 Queen’s Road CentralHong Kong 1678 King’s Town Bank Co., Ltd.8F., No. 167, Dunhua N. Rd.TaipeiTaiwan 1688 CTBC BANK Co., Ltd.8F, No. 168, Jingmao 2nd RoadTaipeiTaiwan 1465 China Merchants Bank Co., Ltd.Shanghai Branch, Jingansi Sub-branch1465 Beijing Road (W)ShanghaiThe PRC 377 Bank of Communications Co., Ltd.Shanghai Branch, Zhijiang Sub-branch377 West Zhijiang RoadShanghaiThe PRC CTBC BANK Co., Ltd. 10027F Shanghai Branch27F Shanghai World Financial Center100 Central AvenueShanghaiThe PRC WEBSITE www.ir-cloud.com/hongkong/00157/irwebsite www.ir-cloud.com/hongkong/00157/irwebsite_c Management Discussion and Analysis 161,500,0002.9%4,800,000156,700,000 During the six months ended 30 June 2024, turnover of Natural Beauty Bio-Technology Limited (the “Company”) and its subsidiaries (the “Group”)decreased by 2.9% or HK$4.8 million from HK$161.5 million for the six monthsended 30 June 2023 to HK$156.7 million for the six months ended 30 June2024. 111,500,0003.3%3,700,000107,800,00040,000,00014.8%5,900,00046,000,000 For the six months ended 30 June 2024, turnover in the PRC market decreasedby 3.3% or HK$3.7 million from HK$111.5 million for the six months ended 30June 2023 to HK$107.8 million for the six months ended 30 June 2024; andturnover in Taiwan increased by 14.8% or HK$5.9 million from HK$40.0 millionfor the six months ended 30 June 2023 to HK$46.0 million for the six monthsended 30 June 2024. 10,000,00070.3%3,000,0001.9% Sales from other regions, including Hong Kong, Macau and Malaysia, decreasedby 70.3% from HK$10.0 million for the six months ended 30 June 2023 toHK$3.