开源控股中期报告2024

(Incorporated in Bermuda with limited liability)()(Stock Code: 1215) 2024INTERIM REPORT CONTENTS目錄 Corporate informationReport on review of interim condensed consolidatedfinancial informationInterim condensed consolidated statement ofprofit or lossInterim condensed consolidated statement ofcomprehensive incomeInterim condensed consolidated statement offinancial positionInterim condensed consolidated statement ofchanges in equityInterim condensed consolidated statement ofcash flowsNotes to the interim condensed consolidatedfinancial informationInterim dividendManagement discussion and analysisDirectors’ and chief executives’ interests andshort positions in shares, underlying shares anddebenturesPersons holding 5% or more interests in shares andunderlying sharesShare option schemePurchase, sale or redemption of listed securities ofthe CompanyCorporate governance reportModel code for securities transactions by Directors 4-5 6 7 8-9 10 11-12 13-28 29-35 36 36-37 5% 37 37 38-39 CORPORATE INFORMATION公司資料 董事會（「董事會」）執行董事 BOARD OF DIRECTORS (THE”BOARD”) Executive DirectorsMr. Xue Jian(Chief Executive Officer)Mr. Law Wing Chi, Stephen 獨立非執行董事 Independent non-executive Directors Mr. Tam Sun WingMr. Ng Ge BunMr. He YiMs. Kwok Pui Ha AUDIT COMMITTEE 審核委員會 Mr. Tam Sun Wing(Chairman)Mr. Ng Ge BunMr. He YiMs. Kwok Pui Ha REMUNERATION COMMITTEE 薪酬委員會 Mr. Tam Sun Wing(Chairman)Mr. Law Wing Chi, StephenMr. He YiMr. Ng Ge BunMs. Kwok Pui Ha NOMINATION COMMITTEE 提名委員會 Mr. Ng Ge Bun(Chairman)Mr. Law Wing Chi, StephenMr. He YiMr. Tam Sun WingMs. Kwok Pui Ha COMPANY SECRETARYMr. Law Wing Chi, Stephen 公司秘書 STOCK CODE1215 股份代號1215 網址www.kaiyuanholdings.com WEBSITEwww.kaiyuanholdings.com 主要股份過戶登記處 PRINCIPAL REGISTRAR MUFG Fund Services (Bermuda) Limited4th FloorNorth Cedar House, 41 Cedar AvenueHamilton, HM12Bermuda MUFG Fund Services (Bermuda) Limited4th FloorNorth Cedar House, 41 Cedar AvenueHamilton, HM 12Bermuda 股份過戶登記處1617 SHARE REGISTRAR Tricor Tengis Limited17th Floor, Far East Finance Centre16 Harcourt RoadHong Kong 註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda 香港主要辦事處 17828 PRINCIPAL OFFICE IN HONG KONG 28th Floor, Chinachem Century Tower178 Gloucester Road, WanchaiHong Kong AUDITORS 核數師 97927 Ernst & YoungCertified Public Accountants27th Floor, One Taikoo Place979 King’s Road, Quarry BayHong Kong SOLICITORS 律師 1544 K&L Gates44th Floor, Edinburgh TowerThe Landmark15 Queen’s Road CentralHong Kong 主要往來銀行 PRINCIPAL BANKER The Hong Kong & Shanghai Banking Corporation Limited REPORT ON REVIEW OF INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION簡明綜合中期財務資料審閱報告 Tel: +852 2846 9888Fax: +852 2868 4432ey.com Ernst & Young27/F, One Taikoo Place979 King's RoadQuarry Bay, Hong Kong 致開源控股有限公司董事會 To the board of directors of Kai Yuan Holdings Limited (Incorporated in Bermuda with limited liability) INTRODUCTION 引言 628343434 We have reviewed the interim financial information set out on pages6 to 28 which comprises the condensed consolidated statement offinancial position of Kai Yuan Holdings Limited (the “Company”) and itssubsidiaries (the “Group”) as at 30 June 2024 and the related condensedconsolidated statement of profit or loss, comprehensive income, changesin equity and cash flows for the six-month period then ended, andexplanatory notes. The Rules Governing the Listing of Securities on TheStock Exchange of Hong Kong Limited require the preparation of a reporton interim financial information to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard 34 InterimFinancial Reporting (“HKAS 34”) issued by the Hong Kong Institute ofCertified Public Accountants (“HKICPA”). The directors of the Companyare responsible for the preparation and presentation of this interimfinancial information in accordance with HKAS 34. Our responsibility is toexpress a conclusion on this interim financial information based on ourreview. Our report is made solely to you, as a body, in accordance withour agreed terms of engagement, and for no other purpose. We do notassume responsibility towards or accept liability to any other person forthe contents of this report. 審閱範圍 SCOPE OF REVIEW 2410 We conducted our review in accordance with Hong Kong Standardon Review Engagements 2410Review of Interim Financial InformationPerformed by the Independent Auditor of the Entityissued by the HKICPA.A review of interim financial information consists of making inquiries,primarily of persons responsible for financial and accounting matters, andapplying analytical and other review procedures. A review is substantiallyless in scope than an audit conducted in accordance with Hong KongStandards on Auditing and consequently does not enable us to obtainassurance that we would become aware of all significant matters thatmight be identified in an audit. Accordingly, we do not express an auditopinion.