东江集团控股2024年中期报告

CONTENTS目錄 Corporate Information2Financial Highlights5Management Discussion and Analysis7Corporate Governance and Other Information23Interim Condensed Consolidated Statement ofComprehensive Income32Interim Condensed Consolidated Balance Sheet33Interim Condensed Consolidated Statement ofChanges in Equity35Interim Condensed Consolidated Statement ofCash Flows37Notes to the Interim Financial Information38 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS Executive Directors Mr. Li Pui Leung(Chairman)Mr. Yung Kin Cheung Michael(Chief Executive Officer)Mr. Lee Leung YiuMr. Cheung Fong Wa Independent Non-executive Directors Dr. Chung Chi Ping RoyMs. Christine Wan Chong LeungMr. Tsang Wah Kwong 董事會委員會 COMMITTEES OF THE BOARD Audit Committee Mr. Tsang Wah Kwong(Chairman)Dr. Chung Chi Ping RoyMs. Christine Wan Chong Leung Remuneration Committee Dr. Chung Chi Ping Roy(Chairman)Mr. Yung Kin Cheung MichaelMs. Christine Wan Chong LeungMr. Tsang Wah Kwong Nomination Committee Mr. Li Pui Leung(Chairman)Dr. Chung Chi Ping RoyMs. Christine Wan Chong LeungMr. Tsang Wah Kwong AUTHORISED REPRESENTATIVES 授權代表 Mr. Yung Kin Cheung MichaelMr. Cheung Fong Wa Corporate Information (Continued)公司資料（續） 公司秘書 COMPANY SECRETARY Mr. Cheung Fong Wa 核數師 AUDITOR PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity AuditorHong Kong 主要往來銀行 PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedChina CITIC Bank Corporation LimitedChina Construction Bank CorporationHua Xia Bank Co., LimitedThe Bank of East Asia, Limited REGISTERED OFFICE 註冊辦事處 Cricket SquareHutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands HEADQUARTERS IN PRC 中國總部 TK Technology ParkTangjia CommunityFenghuang Sub-districtGuangming DistrictShenzhen, the PRC 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS INHONG KONG Workshop No.19, 9th Floor, Block BHi-Tech Industrial CentreNo. 491–501 Castle Peak RoadTsuen Wan, New Territories, Hong Kong 491-501B9 19 Corporate Information (Continued)公司資料（續） 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands 香港股份過戶登記處 HONG KONG SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong SHARE LISTING 股份上市 The Stock Exchange of Hong Kong Limited(Stock code: 2283) 2283 COMPANY WEBSITE 公司網址https://www.tkmold.com https://www.tkmold.com Financial Highlights (Continued)財務摘要（續） Notes: (1)100%(2)100%(3)180(4)180(5)180(6)100%(7)100%(8)100% (1)Return on equity ratio is calculated by dividing profit after tax by totalequity as at period end and multiplying the resulting value by 100%.(2)Return on assets ratio is calculated by dividing profit after tax by totalassets as at period end and multiplying the resulting value by 100%.(3)Inventory turnover days are calculated based on the average balanceof inventories divided by the cost of sales for the relevant period andmultiplied by 180 days.(4)Trade receivable turnover days are calculated based on the average tradereceivables divided by the revenue for the relevant period and multiplied by180 days.(5)Trade payable turnover days are calculated based on the average tradepayables divided by the cost of sales for the relevant period and multipliedby 180 days.(6)Current ratio is calculated by dividing current assets by current liabilitiesand multiplying the resulting value by 100%.(7)Quick ratio is calculated by dividing current assets less inventories bycurrent liabilities and multiplying the resulting value by 100%.(8)Gearing ratio is calculated by dividing total borrowings by total equity andmultiplying the resulting value by 100%. The Group had fully repaid thebank borrowings during the period. MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 The board of directors (the “Board”) of TK Group (Holdings) Limited(the “Company”) is pleased to present the consolidated interimresults of the Company and its subsidiaries (collectively the “Group”)for the six months ended 30 June 2024 (the “Period”). 2024630 BUSINESS REVIEW 業務回顧 202420241,007.22023855.917.7% During the first half of 2024, the global economy graduallyimproved, with the United States (“U.S.”) and European economicsshowing signs of recovery, while China achieved a positive growthfor eight consecutive quarters. The inflationary pressure in majorwestern countries has eased, consumer sentiment continues torebound, the process of destocking for brand owners has basicallycompleted, and orders from consumer electronics customershave surged with the cyclical upturn in the consumer electronicsindustry. In addition, the supply side showed signs of survival ofthe strong and disappearance of the weak a