中国智能健康二零二四年中期报告

Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表 For the six months ended 30 June 2024 The board of directors (the “Board” or “Directors”) of China HealthwiseHoldings Limited (the “Company”) is pleased to announce the unauditedcondensed consolidated results of the Company and its subsidiaries(together the “Group”) for the six months ended 30 June 2024 togetherwith the comparative figures for the corresponding period for the sixmonths ended 30 June 2023. These interim consolidated financialstatements have not been audited but have been reviewed by theCompany’s Audit Committee. Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表 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簡明綜合財務狀況表 As at 30 June 2024 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 For the six months ended 30 June 2024 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動報表 For the six months ended 30 June 2024 Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期財務報表附註 1.BASIS OF PREPARATION 1. 34D2 These unaudited condensed consolidated interim financialstatements have been prepared in accordance with Hong KongAccounting Standard (“HKAS”) 34“Interim Financial Reporting”issued by the Hong Kong Institute of Certified Public Accountants(the“HKICPA”) and the applicable disclosure requirements ofAppendix D2 to the Rules Governing the Listing of Securities (the“Listing Rules”) on The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). These unaudited condensed consolidated interim financialstatements are presented in Hong Kong Dollar (“HK$”) and allvalues are rounded to the nearest thousand (“HK$’000”), unlessotherwise stated. Going concern During the period ended 30 June 2024, the Group incurred aloss of approximately HK$28,663,000 and, as of that date, theGroup had net liabilities of approximately HK$24,262,000. In view of such circumstances, the directors of the Company havegiven careful consideration to the future liquidity, operatingperformance of the Group, and are of the opinion that the cashflow generated from operating activities of the Group will be ableto meet the funding needs of operations and repay the outstandinginterest bearing borrowings and liabilities. In order to improve theGroup’s financial position, the directors of the Company havebeen implementing various measures as follows: i. i.taking active measures to collect loan receivables toimprove operating cash flows and its financial position; ii. ii.in the process of issuing convertible bonds in a principalamount of HK$16,800,000 and straight bonds in aprincipal amount of HK$55,000,000 to set-off the existingconvertible loan notes with outstanding principal amount ofapproximately HK$72,300,000 upon its maturity on 10October 2024. The details were disclosed in theCompany’s announcement dated 19 August 2024; iii. iii.reviewing its investments and actively considering to realisecertain financial assets at fair value through profit or loss, inorder to enhance the cash flow position of the Groupwhenever it is necessary; and Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期財務報表附註 1.BASIS OF PREPARATION(Continued) 1. Going concern(Continued) iv. iv.implementing an active cost-saving measures to controladministrative costs through various ways to improveoperating cash flows at a level sufficient to finance theworking capital requirements of the Group. The directors of the Company have carried out detail review onthe Group’s cash flow projections prepared by management. Thecash flow projections cover a period of not less than twelvemonths from the end of the reporting period. In preparing the cashflow forecast, the directors have considered historical cashrequirements of the Group as well as other key factors, includingthe availability of the loan finance which may impact theoperations of the Group during the next twelve-month period. Theyare of the opinion that, taking into account the above-mentionedplans and measures, the Group would have sufficient workingcapital to finance its operations and to meet its financialobligations as and when they fall due within the next twelvemonths from the end of the reporting period. Accordingly, the directors of the Company are of the opinion thatit is appropriate to prepare the consolidated financial statementsfor the period ended 30 June 2024 on a going concern basis.Should the Group be unable to continue as a going concern,adjustments would have to be made to the consolidated financialstatements to adjust the value of the Group’s assets to theirrecoverable amounts, to provide for any further liabilities whichmight arise and to reclassify non-current assets and liabilities ascurrent assets and liabilities, r