K CASH集团2024中期报告

K CASH CORPORATION LIMITEDKCASH集團有限公司(於開曼群島註冊成立的有限公司)股份代號: 2483 CONTENTS 2Corporate Information4Report on Review of Interim Financial Information6Interim Condensed Consolidated Statement of Comprehensive Income7Interim Condensed Consolidated Balance Sheet8Interim Condensed Consolidated Statement of Changes in Equity9Interim Condensed Consolidated Statement of Cash Flows10Notes to the Interim Condensed Consolidated Financial Information33Management Discussion and Analysis44Corporate Governance and Other Information51Definitions Corporate Information BOARD OF DIRECTORS Executive DirectorsMr. Lee Kun Tai StevenMs. Wong Cheuk Sze Non-executive Directors Mr. Lee Sheung ShingMs. Lee Pik TsongMs. Chan Wing SzeMs. Kan Pui Yan Independent Non-executive Directors 昸 Prof. Hung Wai ManJPMr. Mak Wing Sum AlvinMr. Leung Ka Cheung 昸 AUDIT COMMITTEE Mr. Leung Ka Cheung(Chairman)Prof. Hung Wai ManJPMr. Mak Wing Sum Alvin REMUNERATION COMMITTEE Prof. Hung Wai ManJP(Chairman)Mr. Lee Kun Tai StevenMr. Lee Sheung ShingMr. Mak Wing Sum AlvinMr. Leung Ka Cheung 昸 NOMINATION COMMITTEE Mr. Lee Sheung Shing(Chairman)Mr. Lee Kun Tai StevenProf. Hung Wai ManJPMr. Mak Wing Sum AlvinMr. Leung Ka Cheung 昸 INDEPENDENT BUSINESS OPPORTUNITYASSESSMENT COMMITTEE Mr. Mak Wing Sum Alvin (Chairman)Ms. Wong Cheuk SzeProf. Hung Wai ManJPMr. Leung Ka Cheung 昸 Corporate Information AUTHORISED REPRESENTATIVES Mr. Lee Kun Tai StevenMs. Lai Siu Kuen COMPANY SECRETARYMs. Lai Siu Kuen(FCG, HKFCG) FCG, HKFCG COMPANY WEBSITEwww.kcash.hk www.kcash.hk PRINCIPAL PLACE OF BUSINESSIN HONG KONG 17/F, Wheelock House20 Pedder StreetCentralHong Kong 2017 REGISTERED OFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands CAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands HONG KONG SHARE REGISTRAR 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong AUDITOR 22 PricewaterhouseCoopersCertified Public Accountants andRegistered Public Interest Entity Auditors22/F, Prince’s BuildingCentralHong Kong Report on Review of Interim Financial Information K Cash To the Board of Directors of K Cash Corporation Limited (incorporated in the Cayman Islands with limited liability) INTRODUCTION 632K Cash20246303434 We have reviewed the interim financial information set out on pages 6 to32, which comprises the interim condensed consolidated balance sheet ofK Cash Corporation Limited (the “Company”) and its subsidiaries (together,the “Group”) as at 30 June 2024 and the interim condensed consolidatedstatement of comprehensive income, the interim condensed consolidatedstatement of changes in equity and the interim condensed consolidatedstatement of cash flows for the six-month period then ended, and notes,comprising material accounting policy information and other explanatoryinformation. The Rules Governing the Listing of Securities on The StockExchange of Hong Kong Limited require the preparation of a reporton interim financial information to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard 34 “InterimFinancial Reporting” issued by the Hong Kong Institute of CertifiedPublic Accountants. The directors of the Company are responsible forthe preparation and presentation of this interim financial informationin accordance with Hong Kong Accounting Standard 34 “InterimFinancial Reporting” issued by the Hong Kong Institute of Certified PublicAccountants. Our responsibility is to express a conclusion on this interimfinancial information based on our review and to report our conclusionsolely to you, as a body, in accordance with our agreed terms ofengagement, and for no other purpose. We do not assume responsibilitytowards or accept liability to any other person for the contents of thisreport. SCOPE OF REVIEW We conducted our review in accordance with Hong Kong Standard onReview Engagements 2410, “Review of Interim Financial InformationPerformed by the Independent Auditor of the Entity” issued by theHong Kong Institute of Certified Public Accountants. A review of interimfinancial information consists of making inquiries, primarily of personsresponsible for financial and accounting matters, and applying analyticaland other review procedures. A review is substantially less in scope thanan audit conducted in accordance with Hong Kong Standards on Auditingand consequently does not enable us to obtain assurance that we wouldbecome aware of all significant matters that might be identified in anaudit. Accordingly, we do not express an audit opinion. 2410 Report on Review of Interim Fina