瀛晟科学二零二四年中期报告

Winshine Science Company Limited Stock Code: 209(Incorporated in Bermuda with limited liability) INTERIM REPORT2024 Contents Abbreviations2簡稱Corporate Information3-5公司資料Management Discussion and Analysis6-10管理層討論及分析Condensed Consolidated Statement of Profit or Loss11簡明綜合損益表Condensed Consolidated Statement of Profit orLoss and Other Comprehensive Income12簡明綜合損益及其他全面收益表Condensed Consolidated Statement of Financial Position13-14簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity15簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows16簡明綜合現金流量表Notes to the Condensed Consolidated Financial Statements17-43簡明綜合財務報表附註Other Information44-48其他資料 Abbreviations Executive DirectorsMr. Jiang Qinghui(Chairman)Mr. Weng Zudian(Chief Executive Officer)Mr. Li Zhonghai (appointed on 12 April 2024) Mr. Lin Shaopeng 林少鵬先生 Corporate Information REMUNERATION COMMITTEE 赵勇先生 NOMINATION COMMITTEE 郭劍雄先生 林冠輝先生 香港聯合交易所有限公司（股份代號：209） Clarendon House, 2 Church Street,Hamilton HM 11, Bermuda HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS INHONG KONG 香港干諾道中168-200號信德中心招商局大廈9樓907B室 Room 907B, 9/F., China Merchants Tower,Shun Tak Centre,168-200 Connaught Road Central,Hong Kong Corporate Information PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedBank of Communications Co. Ltd. Hong Kong BranchGuangdong Development Bank Zhongshan Branch 香港上海滙豐銀行有限公司交通銀行股份有限公司香港分行廣東發展銀行中山分行 AUDITOR Confucius International CPA Limited 天健國際會計師事務所有限公司 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE MUFG Fund Services (Bermuda) Limited4th floor North, Cedar House,41 Cedar Avenue,Hamilton HM 12,Bermuda MUFG Fund Services (Bermuda) Limited4th floor North, Cedar House,41 Cedar Avenue,Hamilton HM 12,Bermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong 卓佳登捷時有限公司香港夏慤道16號遠東金融中心17樓 WEBSITE http://www.winshine.comhttp://www.tricor.com.hk/webservice/000209 http://www.winshine.comhttp://www.tricor.com.hk/webservice/000209 Management Discussion and Analysis BUSINESS REVIEW The Group is principally engaged in the manufacturing and trading of toys and theplantation and sales of agricultural products. 本 集 團 主 要 從 事 製 造 及 買 賣 玩 具 和 農 產 品 種 植 及 銷售 。 For the interim period ended 30 June 2024, the toy business is expected tocontinue to suffer in the near term due to the factors beyond the Group’scontrol, especially the poor economy of like U.S. (i.e. our major target markets). 截至二零二四年六月三十日止中期期間 ，由於本集團無法控制的因素 ，尤其是美國等國家（即我們的主要目標市場）的經濟狀況不佳 ，預計玩具業務在短期內將繼續受到影響 。 Reflecting on the past fiscal year, the manufacturing of toy industry has navigateda landscape filled with challenges and opportunities, with each playing a crucial rolein our continued growth and success. The lingering effects of the prolonged warbetween Russia and Ukraine, compounded by the new conflict between Israeland Palestine, have complicated the economic situation. Such global settings haveimpacted our daily operations with increased freight costs and often extendeddelivery lead time. In addition to these geopolitical tensions, fluctuating currencyvalues with the weak Euro and Yen have further muddied the global economiclandscape. While consumer spending is improving, these external factors posenew challenges worldwide. In overall, toy sales in 2024 was unable to achieve thesales levels in 2023. 回顧過去的財政年度 ，玩具製造行業面臨著挑戰和機遇並存的局面 ，每一個都對我們的持續增長及成功發揮至關重要的作用 。俄羅斯與烏克蘭之間曠日持久的戰爭之影響揮之不去 ，加上以色列與巴勒斯坦之間的新衝突 ，使經濟形勢複雜化 。這種全球局勢影響了我們的日常營運 ，令貨運成本增加 ，且經常延長交貨時間 。除這些地緣政治緊張局勢外 ，歐元及日圓貶值等貨幣價值波動進一步使全球經濟格局變得混亂 。雖然消費者支出正在改善 ，但該等外部因素在世界範圍內帶來了新的挑戰 。整體而言 ，二零二四年的玩具銷售未能達到二零二三年的銷售水平 。 During the interim period ended 30 June 2024, the revenue derived from theplantation and sales of agricultural products is HK$1.36 million (for the interimperiod ended 30 June 2023: HK$0.16 million). 截至二零二四年六月三十日止中期期間 ，農產品種植及銷售收入為1.36百萬港元（截至二零二三年六月三十日止中期期間：0.16百萬港元）。 Gross profit for the interim period ended 30 June 2024 amounted toapproximately HK$4.07 million, representing a decrease of approximatelyHK$6.85 million in gross profit compared with that of approximately HK$10.92million for the interim period ended 30 June 2023. 截 至 二 零 二 四 年 六 月 三 十 日 止 中 期 期 間 的 毛 利 約 為4.07百萬港元 ，毛利較截至二零二三年六月三十日止中期期間約10.92百萬港元減少約6.85百萬港元 。 The Group recorded a loss of approximately HK$26.73 million for the interimperiod ended 30 June 2024 and approximately HK$21.11 million for the interimperiod ended 30 June 2023, representing an increase the loss of approximatelyHK$5.62 million. 本集團於截至二零二四年六月三十日止中期期間錄得虧損約26.73百萬港元及於截至二零二三年六月三十日止中期期間錄得虧損約21.11百萬港元 ，虧損增加約5.62百萬港元 。 Management Discussion and Analysis Toys Division For the interim period ended 30 June 2024, revenue of toys division decreasedby 6.3% to HK$189.8 million. The revenue decrease was mainly attributable tothe decrease in purchase orders from a major customer headquartered in theUnited States of America (the “USA”). 截至二零二四年六月三十日止中期期間 ，玩具部門的收入減少6.3%至189.8百萬港元 。收入減少主要由於總部位於