理文造纸2024 中期报告

(Incorporated in the Cayman Islands and its members’liability is limited)Stock Code: 2314（於開曼群島註冊成立及其成員責任為有限）股份代號:2314(Incorporated in the Cayman Islands and its members’liability is limited)Stock Code: 2314（於開曼群島註冊成立及其成員責任為有限）股份代號:2314 2024中 期 報 告INTERIM REPORT2024中 期 報 告INTERIM REPORT CORPORATE INFORMATION Board of Directors Executive directors Dr. Lee Man Chun RaymondSBS JP(Chairman)Mr. Lee Man BunMH JP(Chief Executive Officer)Mr. Li King Wai RossMr. Lee Jude Ho ChungMr. Yip Heong Kan Independent non-executive directors Mr. Chau Shing Yim DavidMs. Lo Wing SzeBBS JPMr. Chan Wai Yan Ronald Audit Committee Mr. Chau Shing Yim David(Chairman)Ms. Lo Wing SzeBBS JPMr. Chan Wai Yan Ronald Remuneration Committee Mr. Chau Shing Yim David(Chairman)Ms. Lo Wing SzeBBS JPMr. Chan Wai Yan Ronald Nomination Committee Dr. Lee Man Chun RaymondSBS JP(Chairman)Mr. Chau Shing Yim DavidMs. Lo Wing SzeBBS JPMr. Chan Wai Yan Ronald Authorised Representatives Dr. Lee Man Chun RaymondSBS JPMs. Law Kit Yu Company SecretaryMs. Law Kit Yu Registered Office Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Principal Office 16939 39/F, Lee & Man Commercial Center169 Electric RoadNorth PointHong Kong Principal Bankers In Hong Kong and Macau:Hang Seng BankStandard Chartered BankHSBCBank of China (Hong Kong) In the PRC:China Construction BankBank of China Auditor • Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor Principal Share Registrarand Transfer Office Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building D,P.O. Box 1586, Gardenia Court, Camana Bay,Grand Cayman, KY1-1100,Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building D,P.O. Box 1586, Gardenia Court, Camana Bay,Grand Cayman, KY1-1100,Cayman Islands Hong Kong Branch Share Registrarand Transfer Office 1617 Tricor Investor Services Limited17th Floor, Far East Finance Centre,16 Harcourt Road, Hong Kong http://www.leemanpaper.com Website http://www.leemanpaper.com CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2024 The board of directors of Lee & Man Paper Manufacturing Limited(the “Company”) is pleased to announce the unaudited condensedconsolidated results of the Company and its subsidiaries (the“Group”) for the six months ended 30 June 2024 together with thecomparative figures as follows: 20246306 CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION At 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2024 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS For the six months ended 30 June 2024 1.Basis of Preparation 1. 3416 The condensed consolidated financial statements have beenprepared in accordance with Hong Kong Accounting Standard(“HKAS”) 34Interim Financial Reportingissued by the HongKong Institute of Certified Public Accountants (“HKICPA”) aswell as with the applicable disclosure requirements of Appendix16 to the Rules Governing the Listing of Securities (“ListingRules”) on The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). 2. 2.Principal Accounting Policies The condensed consolidated financial statements have beenprepared on the historical cost basis. 20246 306202312 31 Other than additional accounting policies resulting fromapplication of amendments to Hong Kong Financial ReportingStandards (“HKFRSs”) and application of certain accountingpolicies which became relevant to the Group, the accountingpolicies and methods of computation used in the condensedconsolidated financial statements for the six months ended30 June 2024 are the same as those presented in the Group’sannual financial statements for the year ended 31 December2023. Application of amendments to HKFRSs 20241 1 In the current interim period, the Group has applied thefollowing amendments to HKFRSs issued by the HKICPA, forthe first time, which are mandatorily effective for the Group’sannual period beginning on 1 January 2024 for the preparationof the Group’s condensed consolidated financial statements: Lease Liability in a Sale and LeasebackClassification of Liabilities as Current or Non-current andrelated amendments to Hong Kong Interpretation 5 (2020)52020Non-current Liabilities with CovenantsSupplier Finance Arrangements Amendments to HKFRS 1616Amendments to HKAS 1 1 Amendments to HKAS 11Amendments to HKAS 7 and HKFRS 777 2. 2.Principal Accounting Policies(Continued) Except as described below, the application of the amendmentsto HKFRSs in the current interim period has had no materialimpact on the Group’s financial positions