应星控股二零二四年中期报告

(Incorporated in the Cayman Islands with limited liability)(於 開 曼 群 島 註 冊 成 立 的 有 限 公 司)Stock Code股 份 代 號: 1440 Interim Report中期報告2024 CONTENTS目錄 2Corporate Information公司資料5Key Financial Highlights主要財務摘要6Management Discussion and Analysis管理層討論及分析19Corporate Governance and Other Information企業管治及其他資料26Report on Review of Interim Financial Information中期財務資料的審閱報告28Condensed Consolidated Income Statement簡明綜合收益表29Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表30Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表32Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表35Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表37Notes to the Condensed Consolidated Interim Financial Information簡明綜合中期財務資料附註 Corporate Information公司資料 BOARD OF DIRECTORS 蔡榮星先生（主席）林民強先生Larry Stuart Torchin先生蔡琳琪女士 Mr. Tsoi Wing Sing(Chairman)Mr. Lin MinqiangMr. Larry Stuart TorchinMs. Tsoi Lam Ki 周傑霆先生趙國雄博士陳海山先生 Independent non-executive directors Mr. Chow Kit TingDr. Chiu Kwok Hung, JustinMr. Chan Hoi Shan 周傑霆先生（主席）趙國雄博士陳海山先生 AUDIT COMMITTEEMr. Chow Kit Ting(Chairman) Dr. Chiu Kwok Hung, JustinMr. Chan Hoi Shan 陳海山先生（主席）周傑霆先生趙國雄博士 REMUNERATION COMMITTEEMr. Chan Hoi Shan(Chairman) Mr. Chow Kit TingDr. Chiu Kwok Hung, Justin 蔡榮星先生（主席）趙國雄博士陳海山先生 NOMINATION COMMITTEEMr. Tsoi Wing Sing(Chairman)Dr. Chiu Kwok Hung, JustinMr. Chan Hoi Shan AUDITOR 富睿瑪澤會計師事務所有限公司（前 稱 中 審 眾 環（香 港）會 計 師事務所有限公司）香港執業會計師香港灣仔港灣道18號中環廣場42樓 Forvis Mazars CPA Limited(formerly known as Mazars CPA Limited)Certified Public Accountants, Hong Kong42nd Floor, Central Plaza18 Harbour Road, WanchaiHong Kong Corporate Information公司資料 REGISTERED OFFICE 71 Fort StreetP.O. Box 500George TownGrand Cayman KY1-1106Cayman Islands 71 Fort StreetP.O. Box 500George TownGrand Cayman KY1-1106Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS 中國福建省莆田市涵江區江口鎮赤港涵新路3888號 No. 3888, Chigang Hanxin RoadJiangkou TownHanjiang District, Putian CityFujian, the PRC 徐靜女士(CICPA, FCCA, FCPA) COMPANY SECRETARYMs. Xu Jing(CICPA, FCCA, FCPA) 蔡榮星先生徐靜女士 AUTHORISED REPRESENTATIVESMr. Tsoi Wing SingMs. Xu Jing 中國銀行股份有限公司長樂支行 PRINCIPAL BANKERSBank of China Company Limited, Changle Sub-branch 興業銀行股份有限公司長樂支行招商銀行福州分行五四支行中國銀行（香港）有限公司 Industrial Bank Company Limited, Changle Sub-branchChina Merchants Bank, Fuzhou Branch, Wusi Sub-branchBank of China (Hong Kong) Limited THE CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICEAppleby Global Services (Cayman) Limited Appleby Global Services (Cayman) Limited71 Fort StreetP.O. Box 500George TownGrand Cayman KY1-1106Cayman Islands 71 Fort StreetP.O. Box 500George TownGrand Cayman KY1-1106Cayman Islands Corporate Information公司資料 HONG KONG SHARE REGISTRAR 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712至1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17th FloorHopewell Centre183 Queen’s Road EastWan ChaiHong Kong PLACE OF BUSINESS IN HONG KONGUnit 1705, 17/F 香港 Strand 5050 Bonham StrandSheung WanHong Kong 上環文咸東街50號寶恆商業中心17樓1705室 COMPANY’S WEBSITEwww.starshineholdings.com www.starshineholdings.com 應星控股 STOCK NAMESTAR SHINE HLDG 1440 STOCK CODE1440 Key Financial Highlights主要財務摘要 The board (the “Board”) of directors (the “Directors”)of Star Shine Holdings Group Limited (the “Company”)announces the unaudited interim results of the Companyand its subsidiaries (collectively the “Group”) (and eachbeing “we”, “us” or “our Group” for the purposes of thisinterim report as appropriate) for the six months ended30 June 2024 (the “Interim Period”), together with thecomparative figures for the six months ended 30 June 2023. 應星控股集團有限公司（「」）董事（「」）會（「」）謹此宣佈本公司及其附屬公司（統稱「」）（就本中期報告而言，各自為「我們」或「集 團」（倘 適 用））截 至2024年6月30日止六個月（「」）的 未 經 審 核 中 期 業 績，連 同 截 至2023年6月30日止六個月的比較數字。 Management Discussion and Analysis管理層討論及分析 BUSINESS REVIEW 我們為一家歷史悠久的花邊製造商及染整服務供應商，總部位於中華人 民 共 和 國（「」）福 建 省 福 州市。我們主要從事按訂單製造及向客戶銷售花邊以生產品牌內衣產品。就染整服務而言，我們的客戶主要為花邊及泳裝製造商，彼等向我們提供其本身的花邊及泳裝面料，在進一步製造前進行染色。我們同樣從事鞋履業務，包括鞋履的設計、研 發、採 購、推 銷、品 質 監 控 及 銷售。於中期期間，鞋履業務分部收益大幅增加。 We are a long-established lace manufacturer and dyeingservice provider based in Fuzhou City, Fujian, the People’sRepublic of China (the “PRC”). We are primarily engaged inmanufacturing and sales of lace to our customers to producebranded lingerie products on order-by-order basis. For ourdyeing services, our customers are mainly lace and swimwearmanufacturers who would provide us with their own laceand swimwear fabrics to dye before further fabrication. Weare also engaged in footwear business, including design,research and development, sourcing, merchandising, qualitycontrol and sales of shoes. The revenue from footwearbusiness segment increased significantly during the InterimPeriod. 本集團的收益由截至2023年6月30日止六個月的約人民幣47.1百萬元增 加 約480.9%至 中 期 期 間 的 約 人民 幣273.4百 萬 元。本 集 團 於 中 期期 間 錄 得 淨 虧 損 約 人 民 幣0.9百 萬元，較截至2023年6月30日止六個月減少約82.9%。 The Group’s revenue increased by approximately 480.9%from approximately RMB47.1 million for the six monthsended 30 June 2023 to appro