恒都集团二零二四年中期报告

Unaudited Interim CondensedConsolidated Financial Information未經審核中期簡明綜合財務資料 INTERIM RESULTS 恒都集團有限公司（「本公司」）之董事（「董 事」）會（「董 事 會」）欣 然 提呈本公司及其附屬公司（統稱「本集團」）截至二零二四年六月三十日止六個月之中期報告及未經審核中期簡明綜合財務資料如下： The board (the “Board”) of directors (the “Directors”) ofPerennial International Limited (the “Company”) is pleasedto present the interim report and the unaudited interimcondensed consolidated financial information of theCompany and its subsidiaries (collectively the “Group”) forthe six months ended 30th June 2024 as follows: CONDENSED CONSOLIDATED INCOME STATEMENT (UNAUDITED) for the six months ended 30th June 2024 上述簡明綜合損益表應連同隨附附註一併閱讀。 The above condensed consolidated income statementshould be read in conjunction with the accompanying notes. CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVEINCOME (UNAUDITED)for the six months ended 30th June 2024 The above condensed consolidated statement ofcomprehensive income should be read in conjunction withthe accompanying notes.上述簡明綜合全面收益表應連同隨附附註一併閱讀。 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION as at 30th June 2024 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION(CONTINUED)as at 30th June 2024 上述簡明綜合財務狀況表應連同隨附附註一併閱讀。 The above condensed consolidated statement offinancial position should be read in conjunction with theaccompanying notes. CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY(UNAUDITED))For the six months ended 30th June 2024 上述簡明綜合權益變動表應連同隨附附註一併閱讀。 The above condensed consolidated statement ofchanges in equity should be read in conjunction with theaccompanying notes. CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS(UNAUDITED) For the six months ended 30th June 2024 上述簡明綜合現金流量表應連同隨附附註一併閱讀。 Notes to the Unaudited Interim CondensedConsolidated Financial Information未經審核中期簡明綜合財務資料附註 1 1GENERAL INFORMATION The Company is an investment holding company. TheGroup is principally engaged in the manufacturing andtrading of electric cable and wire products. 本公司為投資控股公司。本集團主要從事製造及買賣電線及導線產品。 本 公 司 於 百 慕 達 註 冊 成 立 為一 間 有 限 公 司。其 註 冊 辦 事處 地 址 為Clarendon House,2 Church Street, HamiltonHM11, Bermuda。 T h e C o m p a n y i s a l i m i t e d l i a b i l i t y c o m p a n yincorporated in Bermuda. The address of itsregistered office is Clarendon House, 2 Church Street,Hamilton HM11, Bermuda. 除另外說明外，本未經審核中期 簡 明 綜 合 財 務 資 料 以 港 元（「港元」）呈列，而所有金額均約整至最接近千元。 This unaudited interim condensed consolidatedfinancial information is presented in Hong Kong dollars(“HK$”) and all amounts have been rounded to thenearest thousand, unless otherwise stated. 2 2BASIS OF PREPARATION 未經審核中期簡明綜合財務資料乃按照香港會計師公會頒佈之香港會計準則（「香港會計準則」）第34號「中 期 財 務 報 告」而編製。 The unaudited interim condensed consolidated interimfinancial information has been prepared in accordancewith Hong Kong Accounting Standard (“HKAS”) 34“Interim Financial Reporting” issued by the Hong KongInstitute of Certified Public Accountants. 3 3ACCOUNTING POLICIES 所採納的會計政策與截至二零二三年十二月三十一日止年度綜合財務報表所採納者一致，惟以下載列的所得稅估計及採納與本集團相關的經修訂準則及詮釋除外。 The accounting policies adopted are consistentwith those adopted in the consolidated financialstatements for the year ended 31st December, 2023,except for the estimation of income tax and theadoption of amended standards and interpretationsthat are relevant to the Group as set out below. 中期期間就收入應繳之稅項乃使用預期全年總盈利適用之稅率計提。 Taxes on income in the interim periods are accruedusing the tax rate that would be applicable toexpected total annual earnings. 3 3ACCOUNTING POLICIES(CONTINUED)(a)Amended standards and (a) 本集團於二零二四年一月一 日 開 始 的 年 度 報 告 期間，已首次應用以經修訂準則及詮釋： Classification of Liabilities as Currentor Non-current and Non-currentLiabilities with Covenants將負債分類為流動或非流動及付帶契諾的非流動負債 Amendments to HKAS 1 香港會計準則第1號（修訂本） Lease Liability in a Sale andLeaseback售後租回的租賃負債 Amendments to HKFRS 16 Classification by the Borrower ofa Term Loan that Contains aRepayment on Demand Clause借款人對附帶來索即付條款的定期貸款的分類 香港詮釋第5號（經修訂） Amendments to HKAS 7 and HKFRS 7香港會計準則第7號及香港財務報告準則第7號（修訂本） Supplier Finance Arrangements供應商融資安排 採納上列經修訂準則及詮釋對過往年度已確認之金額並無重大影響，並預期不會對本期間或未來期間有重大影響。 The adoption of the amended standards andinterpretations listed above did not have materialimpact on the amounts recognized in prior yearsand are not expected to significantly affect thecurrent or future period. 3 3ACCOUNTING POLICIES(CONTINUED)(b) New and amended standards that have beenissued but are not yet effective during the yearand have not been early adopted by the Group: 本集團將於該等新訂及經修 訂 準 則 生 效 時 予 以 採納。管理層現正評估採納該等準則的影響，預期不會對本集團的營運業績及財務狀況造成任何影響。 The Group will adopt the new and amendedstandards when they become effective.Management is in the process of making anassessment of the impact of adopting thesestandards and does not expect any impact theywould have on the Group’s results of operationsand financial position. 3 3ACCOUNTING POLICIES(CONTINUED)(c)Change in accounting policy for (c) valuation of land and buildingsIn 2023, the Group changed the accounting 於二零二三年，本集團將土地及樓宇的會計方法變更為成本模式，並追溯應用該變更。截至二零二三年六月三十日止期間的簡