高阳科技二零二四年中期报告

2024Interim Report中 期 報 告 2Business Review業務回顧21Business Outlook業務展望25Additional Information其他資料32Interim Condensed Consolidated Income Statement中期簡明綜合收益表34Interim Condensed Consolidated Statement ofComprehensive Income中期簡明綜合全面收益表35Interim Condensed Consolidated Balance Sheet中期簡明綜合資產負債表37Interim Condensed Consolidated Statementof Changes in Equity中期簡明綜合權益變動表39Interim Condensed Consolidated Cash Flow Statement中期簡明綜合現金流量表41Notes to Interim Condensed ConsolidatedFinancial Information中期簡明綜合財務資料附註 Business Review業務回顧Business Review業務回顧 中期簡明分類業績分析INTERIM CONDENSED SEGMENT RESULT ANALYSIS Business Review業務回顧Business Review業務回顧 中期簡明綜合資產負債表INTERIM CONDENSED CONSOLIDATED BALANCESHEET Business Review業務回顧Business Review業務回顧 截至二零二四年六月三十日止六個月（「二零二四年上半年」），高陽科技（中國）有限公司（「本公司」）及 其 附 屬 公 司（統 稱「本 集 團」）之 綜 合 營 業 額 為1,176,900,000港元，較截至二零二三年六月三十日止六個月（「二零二三年上半年」）減少約10%。期內溢利合共為23,400,000港元，而於二零二三年上半年則為357,000,000港元。 During the six months ended 30 June 2024 (“1H2024”), theconsolidated turnover of Hi Sun Technology (China) Limited(the “Company”) and its subsidiaries (collectively, the “Group”)amounted to HK$1,176.9 million, representing a decrease ofapproximately 10% when compared with the six months ended30 June 2023 (“1H2023”). Profit for the period totalled HK$23.4million as compared to HK$357.0 million in 1H2023. 就資產負債表而言，於二零二四年六月三十日，資產總值為12,147,800,000港元，而於二零二三年十二月三十一日則為13,031,700,000港元。於二零二四年六月三十日，流動資產淨值為3,765,300,000港元，而於二零二三年十二月三十一日則為3,958,400,000港元。 With regard to the balance sheet, the total assets as at 30 June 2024amounted to HK$12,147.8 million as compared to HK$13,031.7million as at 31 December 2023. As at 30 June 2024, netcurrent assets amounted to HK$3,765.3 million, as compared toHK$3,958.4 million as at 31 December 2023. 分類表現回顧 SEGMENT PERFORMANCE REVIEW (1) Payment and digital servicesKey performance indicators *Turnover from external customers 二零二四年上半年，分類營業額為892,200,000港元，而於二零二三年上半年為1,023,500,000港元。分類經營溢利為90,800,000港元，較二零二三年上半年下降20%。 Segmental turnover for 1H2024 amounted to HK$892.2 millionas compared to HK$1,023.5 million in 1H2023. Segmentaloperating profit amounted to HK$90.8 million, 20% down ascompared to 1H2023. The decrease in segmental turnover and segmental operatingprofit was primarily attributable to the further replacementof the traditional payment market by digital payments. Whilethe digital services business of the Group is in the expansionstage, the handling fee rate of digital payment is lower thanthat of traditional payment. As such, the decline in the overalltransaction volume and average handling fee rate during thedigital transformation period has resulted in a decrease inrevenue and operating profit during the relevant period. At thesame time, the Group was actively making strategic movesto expand its management service products and platforms aswell as cross-border business. Despite the expected short-termpressure during the period of digital transformation, the Groupfirmly believes that this strategic adjustment will bring about thecornerstone of more stable development in the future. 分類營業額及分類經營溢利減少主要歸因於數字支付進一步取代傳統支付市場。雖然本集團之數字化服務業務處於擴張階段，但數字支付的手續費率低於傳統支付。因此，於數字化轉型期間的整體交易量及平均手續費率下降導致有關期間的收入及經營溢利減少。同時，本集團邁出戰略步伐積極地拓展其管理服務產品、平台以及跨境業務。儘管預期於數字化轉型期間將短期承壓，但本集團堅信這項戰略調整將成為日後更加穩定發展的基石。 Business Review業務回顧Business Review業務回顧 (2) Fintech servicesKey performance indicators 二零二四年上半年，分類營業額為43,900,000港元，而二零二三年上半年為115,700,000港元。分類營業額下降主要由於期內批出的貸款數量減少。二零二四年上半年分類經營虧損為20,500,000港元，而二零二三年上半年則為溢利55,600,000港元。分類經營虧損增加主要由於營業額減少及信貸減值虧損增加。 During 1H2024, segmental turnover amounted to HK$ 43.9million as compared to HK$115.7 million in 1H2023. Declinein segmental turnover was mainly due to the decrease involume of loans granted during the period. Segmental operatingloss for 1H2024 amounted to HK$20.5 million as comparedto profit of HK$55.6 million in 1H2023. Increase in segmentaloperating loss was mainly attributable to a decrease in turnoverand an increase in credit impairment loss. (3) Platform operation solutionsKey performance indicators Business Review業務回顧Business Review業務回顧 於二零二四年上半年，我們繼續為中移金科、中移動IVR基地及中移動動漫基地提供優質高效的支援服務，如產品開發、業務營運及系統維護。二零二四年上半年分類營業額為57,100,000港元，而二零二三年上半年為59,900,000港元。二零二四年上半年分類經營虧損為21,100,000港元，而二零二三年上半年則為16,100,000港元，主要由於於二零二四年上半年，按公平值計入損益之金融資產公平值虧損為2,200,000港元，而二零二三年上半年為公平值收益4,300,000港元。 In 1H2024, we continued to provide high-quality and efficientsupporting services, such as product development, businessoperation and system maintenance, to China Mobile Fintech,the IVR Base of China Mobile and the Animation Base of ChinaMobile. Segmental turnover for 1H2024 amounted to HK$57.1million as compared to HK$59.9 million in 1H2023. Segmentaloperating loss for 1H2024 amounted to HK$21.1 million ascompared to HK$16.1 million in 1H2023, which was primarilyattributable to the fair value loss on a financial asset throughprofit or loss amounting to HK$2.2 million in 1H2024 ascompared to fair value gain of HK$4.3 million in 1H2023. (4)金融解決方案 (4) Financial solutions 主要表現指標 #EB