嘉瑞国际二零二四年中期报告

Ka Shui International Holdings Limited Incorporated in the Cayman Islands with Limited Liability Stock Code822 TechnovationDrives theSmart Future CONTENTS Corporate Information2 Key Information for Shareholders5 Condensed Consolidated Financial Statements Condensed Consolidated Statement of Profit or Loss6 Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income8 Condensed Consolidated Statement of Financial Position9 Condensed Consolidated Statement of Changes in Equity Condensed Consolidated Statement of Cash Flows Notes to the Condensed Consolidated Financial Statements14 Management Discussion and Analysis53 Other Information65 CORPORATE INFORMATION公司資料 DIRECTORS Executive Directors Mr. Lee Yuen Fat(Chairman)Mr. Wong Wing Chuen(Vice Chairman)Mr. Chu Weiman(Chief Executive Officer)Ms. Chan So Wah Independent Non-Executive Directors Professor Sun Kai Lit, CliffBBS, JPIr Dr. Lo Wai KwokGBS, MH, JPMr. Andrew Look(retired with effect from 31 May 2024)Mr. Kong Kai Chuen, Frankie(formerly known as Kong To Yeung, Frankie)Mr. Tang Koon Yiu, Thomas(appointed with effect from 31 May 2024) BBS, JPGBS, MH, JP CHIEF EXECUTIVE OFFICERMr. Chu Weiman CHIEF FINANCIAL OFFICERMr. Yu Wai Chun(appointed with effect from 3 January 2024) AUTHORISED REPRESENTATIVESMr. Chu WeimanMs. Leung Lai Seung COMPANY SECRETARYMs. Leung Lai Seung AUDIT COMMITTEE Mr. Kong Kai Chuen, Frankie(Chairman)(formerly known as Kong To Yeung, Frankie)Professor Sun Kai Lit, CliffBBS, JPIr Dr. Lo Wai KwokGBS, MH, JPMr. Andrew Look(retired with effect from 31 May 2024)Mr. Tang Koon Yiu, Thomas(appointed with effect from 31 May 2024) BBS, JPGBS, MH, JP NOMINATION COMMITTEE Professor Sun Kai Lit, CliffBBS, JP(Chairman)Ir Dr. Lo Wai KwokGBS, MH, JPMr. Andrew Look(retired with effect from 31 May 2024)Mr. Kong Kai Chuen, Frankie(formerly known as Kong To Yeung, Frankie)Mr. Chu WeimanMr. Tang Koon Yiu, Thomas(appointed with effect from 31 May 2024) BBS, JPGBS, MH, JP REMUNERATION COMMITTEE BBS, JPGBS, MH, JP Professor Sun Kai Lit, CliffBBS, JP(Chairman)Ir Dr. Lo Wai KwokGBS, MH, JPMr. Andrew Look(retired with effect from 31 May 2024)Mr. Kong Kai Chuen, Frankie(formerly known as Kong To Yeung, Frankie)Mr. Chu WeimanMr. Tang Koon Yiu, Thomas(appointed with effect from 31 May 2024) RISK MANAGEMENT COMMITTEE Mr. Chu Weiman(Chairman)Mr. Wong Wing ChuenMs. Chan So WahMr. Wong Wai Chung, PeterMr. Yu Wai Chun(appointed with effect from 26 August 2024) REGISTERED OFFICE Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands PRINCIPAL PLACE OF BUSINESS INHONG KONG B29 A Room A, 29/F, Tower B, Billion Centre1 Wang Kwong Road, Kowloon BayKowloon, Hong Kong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia Court, Camana BayGrand Cayman, KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia Court, Camana BayGrand Cayman, KY1-1100Cayman Islands HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 18317M Computershare Hong Kong Investor Services Limited17M Floor, Hopewell Centre183 Queen’s Road East, Wanchai, Hong Kong CORPORATE INFORMATION (CONTINUED)公司資料（續） AUDITOR RSM Hong KongCertified Public AccountantsRegistered Public Interest Entity Auditor PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedStandard Chartered Bank (Hong Kong) LimitedBank of China (Hong Kong) Limited www.kashui.com WEBSITEwww.kashui.com FINANCIAL CALENDAR Announcement of 2024 Interim Results26 August 2024 STOCK CODE822 822 BOARD LOT2,000 Shares 2,000 INVESTOR RELATIONS Ms. Leung Lai SeungCompany SecretaryKa Shui International Holdings LimitedRoom A, 29/F, Tower B, Billion Centre1 Wang Kwong Road, Kowloon BayKowloon, Hong KongTel: (852) 3759 8900Fax: (852) 2412 1743Email: candy.leung@kashui.com B29 A(852) 3759 8900(852) 2412 1743candy.leung@kashui.com CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS簡明綜合損益表 For the six months ended 30 June 2024 The board (the “Board”) of directors (the “Directors”) ofKa Shui International Holdings Limited (the “Company”) ispleasedto announce the unaudited interim financialresults of the Company and its subsidiaries (collectivelythe“Group”)for the six months ended 30 June 2024,t o g e t h e rw i t h t h e c o m p a r a t i v e f i g u r e s f o r t h ecorresponding period in 2023. CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS (CONTINUED)簡明綜合損益表（續） For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益表及其他全面收益表 For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 As at 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION (CONTINUED)簡明綜合財務狀況表（續） As at 30 June 2024 CONDENSED CONSOLI