伟仕佳杰中期报告 2024

Contents 2Corporate Information6Unaudited Consolidated Statement of Profit or Loss7Unaudited Consolidated Statement of Other Comprehensive Income8Unaudited Consolidated Statement of Financial Position9Unaudited Condensed Consolidated Cash Flow Statement10Unaudited Consolidated Statement of Changes in Equity11Notes to the Unaudited Interim Financial Report30Independent Review Report32Management Discussion and Analysis35Other Information Corporate Information Board of Directors Executive Directors Mr. Li Jialin(Chairman and Chief Executive Officer)Mr. Ong Wei Hiam, WilliamMr. Li YueMr. Chan Hoi ChauMr. Gu Sanjun Non-executive DirectorMr. Zhang Dongjie Independent Non-executive Directors Mr. Li WeiMr. Lam Hin ChiMr. Wang Xiaolong Company Secretary Mr. Lam Chung Sui Qualified Accountant Mr. Ong Wei Hiam, William Audit Committee Mr. Lam Hin Chi(Chairman)Mr. Li WeiMr. Wang Xiaolong Remuneration Committee Mr. Li Wei(Chairman)Mr. Lam Hin ChiMr. Wang Xiaolong Nomination Committee Mr. Li Jialin(Chairman)Mr. Li WeiMr. Lam Hin ChiMr. Wang Xiaolong Auditors KPMGCertified Public AccountantsPublic Interest Entity Auditor registered in accordance with the Accountingand Financial Reporting Council Ordinance8th Floor, Prince’s Building10 Chater RoadCentral, Hong Kong 108 Principal Bankers UFJ Agricultural Bank of ChinaAustralia and New Zealand Banking GroupBank of ChinaBank of CommunicationsBank of HangzhouBNP ParibasChina Bohai BankChina Citic BankChina Construction BankChina Merchants BankChina Minsheng BankChongqing Three Gorges BankCitibank, N.A.CTBC BankDBS BankDeutsche Bank AGFubon BankGuangdong Huaxing BankHang Seng BankIndustrial and Commercial Bank of ChinaIndustrial BankKBC Bank N.V.MUFG Bank, LimitedOCBC BankOCBC Wing Hang BankPing An BankShanghai Pudong Development BankShin Kong BankStandard Chartered BankSumitomo Mitsui Banking CorporationThe Bank of East AsiaThe Hongkong and Shanghai Banking CorporationUnited Overseas Bank (The above are shown according to alphabetical order) Corporate Information (continued) Investor and Media Relations Consultant Wonderful Sky Financial Group Limited Head Office and Principal Place ofBusiness in Hong Kong 200333312 Unit 3312, 33rd Floor China Merchants TowerShun Tak Centre200 Connaught Road CentralHong Kong Registered Office Cricket SquareHutchins Drive P.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins Drive P.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cayman Islands Principal Share Registrarand Transfer Office Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1100Cayman Islands Hong Kong Branch Share Registrarand Transfer Office 1617 Tricor Abacus Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong Stock Code 856 856 http://www.vstecs.com Websitehttp://www.vstecs.com Unaudited Consolidated Statement of Profit or Loss For the six months ended 30 June 2024 The board of directors (the “Board”) of VSTECS Holdings Limited (the“Company”) is pleased to present the interim report (the “Interim Report”)which contains the unaudited consolidated financial statements of theCompany and its subsidiaries (collectively referred to as the “Group”) andselected explanatory notes (collectively the “Interim Financial Report”) forthe six months ended 30 June 2024 as follows: Unaudited Consolidated Statement of Other Comprehensive Income For the six months ended 30 June 2024 Unaudited Consolidated Statement of Financial Position As at 30 June 2024 Unaudited Condensed Consolidated Cash Flow Statement For the six months ended 30 June 2024 950,635,000676,449,000 As at 30 June 2024 and 31 December 2023, the cash and bank balancesconsistof HK$950,635,000(31 December 2023:HK$676,449,000)deposits for the issuance of the standby letters of credit. 1129 Unaudited Consolidated Statement of Changes in Equity For the six months ended 30 June 2024 Notes to the Unaudited Interim Financial Report 1. 1.Basis of presentation and accounting policies 34 This Interim Financial Report has been prepared in accordance withthe applicable disclosure provisions of the Rules Governing theListing of Securities on The Stock Exchange of Hong Kong Limited,including compliance with Hong Kong Accounting Standard (“HKAS”)34, “Interim Financial Reporting ” issued by the Hong Kong Institute ofCertified Public Accountants (“HKICPA”). The Interim Financial Reportwas authorised for issuance on 21 August 2024 and should be readin conjunction with the consolidated financial statements for the yearended 31 December 2023. 2 The Interim Financial Report has been prepared in accordancewith the same accounting policies adopted in the consolidatedfinancial statements for the year ended 31 December 2023, exceptfor accounting policy changes t