奇士达二零二四中期报告

(Incorporated in the Cayman Islands with limited liability)STOCK CODE 2024 CONTENTS目錄 Corporate Information2Management Discussion and Analysis4Condensed Consolidated Interim Statement ofComprehensive Income13Condensed Consolidated Interim Statement ofFinancial Position15Condensed Consolidated Interim Statement ofChanges in Equity16Condensed Consolidated Interim Statement of Cash Flows17Notes to the Condensed Consolidated InterimFinancial Statements18Other Information29 CORPORATE INFORMATION公司資料 董事會執行董事 Board of DirectorsExecutive DirectorsMr. Yu Huang(Chairman and Chief Executive Officer)Mr. Zhu Qiang 非執行董事 Non-executive DirectorMs. Zheng Jingyun 獨立非執行董事 Independent non-executive DirectorsMr. He Weidong (resigned on 15 July 2024)Ms. Wang ShilingMr. Gong LanMs. Huang Chunlian(appointed on 15 July 2024) 公司秘書 Company SecretaryMr. Chan Pak Lun 授權代表 Authorised RepresentativesMr. Yu HuangMr. Chan Pak Lun 審核委員會 Audit CommitteeMr. Gong Lan(Chairman)Ms. Wang ShilingMr. He Weidong(resigned on 15 July 2024)Ms. Huang Chunlian(appointed on 15 July 2024) 薪酬委員會 Remuneration CommitteeMs. Wang Shiling(Chairlady) Mr. Zhu QiangMr. He Weidong(resigned on 15 July 2024)Mr. Gong LanMs. Huang Chunlian(appointed on 15 July 2024) 提名委員會 Nomination CommitteeMs. Huang Chunlian(Chairlady) (appointed on 15 July 2024)Mr. He Weidong(Chairman)(resigned on 15 July 2024)Mr. Yu HuangMr. Zhu QiangMs. Wang ShilingMr. Gong Lan 核數師 AuditorMcMillian Woods (Hong Kong) CPA Limited 法律顧問 Legal AdviserDeHeng Law Offices (Hong Kong) LLP 註冊辦事處 Registered Office Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 中國總辦事處及營業地點 Head Office and Place of Business in the PRC Chengyanggang Road, Ancheng HighwayLianxia Town, Chenghai DistrictShantou CityGuangdongPRC 香港營業地點 Place of Business in Hong KongRoom 802, 8/F, Inter-Continental Plaza 948802 94 Granville RoadTsim Sha Tsui EastKowloonHong Kong 主要股份過戶登記處 Principal Share Registrar and Transfer Office Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 香港股份過戶登記分處 Hong Kong Branch Share Registrar andTransfer Office 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 主要往來銀行 Principal Bankers Bank of China Limited Shantou BranchIndustrial Bank Co., Ltd. Shantou BranchLianshang Credit Cooperative of ShantouChenghai Rural Credit Cooperative Union 網站www.kidztech.net Website Addresswww.kidztech.net 股份代號6918 Stock Code6918 MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論及分析 業務及財務回顧 BUSINESS AND FINANCIAL REVIEW Kidztech Holdings Limited (the “Company”) and its subsidiaries(collectively, the “Group”) are principally engaged in the design,development,manufacture and sale of high-quality smart toyvehicles, smart interactive toys and traditional toys. 本公司本 集 團 收益 Revenue 53.15.0%50.54 TheGroup’s total revenue decreased by approximately 5.0%from approximately RMB53.1 million for the six months ended30June 2023 to approximately RMB50.5 million for the sixmonths ended 30 June 2024. During the six months ended 30June2024,the Group’s China branch office operations wereaffected by the down hill situation of PRC’s macro economicenvironment,while the Group’s Hong Kong branch officeoperationswere affected by the Russian-Ukrainian War andglobal inflation, resulting in a decrease in orders from both PRCandoverseas customers.Details of revenue by product typeare set out in note 4 to the condensed consolidated financialstatements as set out in this interim report. 智能玩具 Smart toys 智 能 車 模 Smart toy vehicles OEMODM TheGroup’s smart toy vehicles mainly comprise full functionradiocontrolled toy vehicles,which are manufactured indifferent scales. During the six months ended 30 June 2024,theGroup’s smart toy vehicles are mostly“kidztech”brandproductsand co -branded products collectively released bytheCompany and renowned automobile manufacturers.TheGroup also manufactures under overseas customers’ brands onoriginal equipment manufacturing (“OEM”) and original designmanufacturing (“ODM”) bases. During the six months ended 30 June 2024, the Group’s revenuefromsales of smart toy vehicles dropped by approximately8.7% from approximately RMB53.1 million for the six monthsended 30 June 2023 to approximately RMB48.5 million for thesix months ended 30 June 2024 due to the reasons mentionedabove. 53.18.7%48.5 MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 智 能 互 動 式 玩 具 Smart interactive toys The Group’s smart interactive toys mainly are produced and soldfor under the “kidztech” brand, and comprise smart interactiveplaysets,activity toys and musical toys,and some of thesetoys which play music and contain play features are intendedto stimulate the sensory development