国农金融投资二零二四年中期报告

Characteristics of GEM of The Stock Exchange of Hong KongLimited (“Stock Exchange”)香港聯合交易所有限公司（「聯交所」）GEM之特點 GEM GEM has been positioned as a market designedto accommodate small and mid-sized companiesto which a higher investment risk may beattached than other companies listed on theStock Exchange. Prospective investors should beaware of the potential risks of investing in suchcompanies and should make the decision to investonly after due and careful consideration. GEMGEMGEM Given that the companies listed on GEM andgenerally small and mid-sized companies, there isa risk that securities traded on GEM may be moresusceptible to high market volatility than securitiestraded on the Main Board of the Stock Exchangeand no assurance is given that there will be aliquid market in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited andthe Stock Exchange take no responsibility for thecontents of this report, make no representation as toits accuracy or completeness and expressly disclaimany liability whatsoever for any loss howsoeverarising from or in reliance upon the whole or any partof the contents of this report. GEMGEM This report, for which the directors (“Directors”)of China Demeter Financial Investments Limited(“Company”) collectively and individually acceptfull responsibility, includes particulars given incompliance with the Rules Governing the Listing ofSecurities on GEM of The Stock Exchange HongKong Limited (“GEM Listing Rules”) for thepurpose of giving information with regard to theCompany. The Directors, having made all reasonable enquiries,confirm that to the best of their knowledge andbelief the information contained in this report isaccurate and complete in all material respects andnot misleading or deceptive, and there are no othermatters the omission of which would make anystatement herein or this report misleading. 摘要 •11,997,00021,469,000 •The Company reported a loss attributable toowners of the Company of approximatelyHK$11,997,000 for the six months ended 30June 2024 (“Period”), when compared to aloss attributable to owners of the Companyamounting to approximately HK$21,469,000in the same period last year. •68,766,00079,345,00010,579,000 •The revenue of the Group was approximatelyHK$68,766,000 for the Period, representinga decrease of approximately HK$10,579,000when compared to the same period last yearof HK$79,345,000. •4 7 , 6 6 4 , 0 0 053,304,000 •G r o s sp r o f i t f o r t h e P e r i o d w a sapproximately HK$47,664,000, comparedw i t h g r o s s p r o f i t o f a p p r o x i m a t e l yHK$53,304,000 in the same period last year. • •The board of Directors does not recommendthe payment of any interim dividend for thesix months ended 30 June 2024 (30 June2023: HK$Nil). Interim Results (Unaudited)中期業績（未經審核） The board (“Board”) of directors (“Directors”)of China Demeter Financial Investments Limited(“Company”) presents the unaudited condensedconsolidated results of the Company and itssubsidiaries (collectively the “Group”) for thesix months ended 30 June 2024 together with thecomparative figures for the corresponding periods in2023. The interim results are unaudited, but have beenreviewed by the audit committee of the Board (“AuditCommittee”). Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (Cont’d)簡明綜合損益及其他全面收益表（續） Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (Cont’d)簡明綜合損益及其他全面收益表（續） Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 At 30 June 2024 Condensed Consolidated Statement of Financial Position (Cont’d)簡明綜合財務狀況表（續） At 30 June 2024 Condensed Consolidated Statement of Changes in Equity (Unaudited)簡明綜合權益變動表（未經審核） For the six months ended 30 June 2024 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 For the six months ended 30 June 2024 Notes to the Unaudited Condensed Consolidated Interim Results未經審核簡明綜合中期業績附註 1. 1.CORPORATE INFORMATION (i)(ii)(iii)(iv)(v)(vi) During the period, the Group is principallyengaged in (i) alcoholic beverage distributionand miscellaneous business; (ii) food andbeverage business; (iii) money lendingbusiness; (iv) provision of children educationservices; (v) financial services business; and(vi) securities investment business. Clarendon House, 2 ChurchS t r e e t , H a m i l t o n H M 1 1 ,Bermuda The registered office of the Company is atClarendon House, 2 Church Street, HamiltonHM 11, Bermuda. 9535A01 The principal place of business is locatedat Office A01, 35/F, United Centre, No. 95Queensway, Admiralty, Hong Kong. GEM The Company’s shares are listed on GEM ofThe Stock Exchange of Hong Kong Limited(“Stock Exchange”). NotestotheUnauditedCondensedConsolidatedInterimResults(Cont’d)未經審核簡明綜合中期業績附註（續） 2. 2.BASIS OF PREPARATION 34GEM18 These unaudited condensed consolidatedinterim financial statements for the sixmonths