汤臣集团二零二四年度中期报告

Stock Code: 258(Incorporated in the Cayman Islands with limited liability) INTERIM REPORT2024 目錄 Contents Corporate InformationInterim ResultsInterests and Short Positions in SecuritiesCorporate Governance and Other InformationCondensed Consolidated Statement ofProfit or LossCondensed Consolidated Statement ofProfit or Loss and Other Comprehensive IncomeCondensed Consolidated Statement ofFinancial PositionCondensed Consolidated Statement ofChanges in EquityCondensed Consolidated Statement ofCash FlowsNotes to the Condensed ConsolidatedFinancial Statements131927313233353637242028313233353637Page頁次公司資料中期業績證券之權益及淡倉企業管治及其他資料簡明綜合損益表簡明綜合損益及其他全面收益表簡明綜合財務狀況表簡明綜合權益變動表簡明綜合現金流量表簡明綜合財務報表附註 Corporate Information DIRECTORS AUDITOR Deloitte Touche Tohmatsu Executive Directors Hsu Feng(Chairman and Managing Director)Albert Tong(Vice-Chairman)Tong Chi Kar Charles(Vice-Chairman) SHARE REGISTRAR IN HONG KONG Tricor Secretaries Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong Independent Non-Executive Directors Cheung Siu Ping, OscarLee Chan FaiNg Chi Him Telephone:(852) 2980-1333 COMPANY SECRETARY SHARE LISTING Lee Yuen Han The Company’s shares are listed on the Main Board ofThe Stock Exchange of Hong Kong Limited REGISTERED OFFICE Stock Code:258 P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands INVESTOR RELATIONS Please write to the Companyat its principal place of business in Hong Kong,or by fax at (852) 2845-0341or by email to ir@tomson.com.hk PRINCIPAL PLACE OF BUSINESSIN HONG KONG Website:www.tomson.com.hk Rooms 1501-2 and 1507-1215th Floor, Wing On Centre111 Connaught Road CentralHong Kong Telephone:(852) 2848-1668Facsimile:(852) 2845-0341E-mail:mail_box@tomson.com.hk 董事 核數師 德勤•關黃陳方會計師行 執行董事徐楓（主席兼董事總經理）湯子同（副主席）湯子嘉（副主席） 於香港之股份過戶登記處 卓佳秘書商務有限公司香港夏愨道16號遠東金融中心17樓 電話：(852) 2980-1333 獨立非執行董事張兆平李燦輝吳自謙 公司秘書 股份上市 李婉嫻 本公司之股份於香港聯合交易所有限公司主板上市 註冊辦事處 股份代號：258 P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands 投資者關係 請致函本公司於香港之主要營業地點或傳真至(852) 2845-0341或電郵至ir@tomson.com.hk 於香港之主要營業地點 網址：www.tomson.com.hk 香港干諾道中111號永安中心15樓1501-2及1507-12室 電話：(852) 2848-1668傳真：(852) 2845-0341電子郵箱：mail_box@tomson.com.hk Interim Results The Board of Directors of the Company (the “Board”) hereby presents the unaudited condensed consolidatedfinancial statements of the Company and its subsidiaries (collectively the “Group”) for the six months ended 30thJune, 2024, details thereof are shown on pages 31 to 51 of this Report. The Audit Committee of the Board hasreviewed the condensed consolidated financial statements. GENERAL OVERVIEW The Group reported a substantial increase in consolidated profit after taxation for the first half of 2024. It wasmainly attributable to a forfeiture of deposit of HK$84,786,000 upon termination of a disposal of 100% equityinterest in a wholly owned subsidiary of the Company which is in possession of the legal title to TomsonWaigaoqiao Industrial Park. On the other hand, the gross proceeds from operations of the Group decreased toHK$133,553,000 for the six months ended 30th June, 2024 (2023: HK$341,648,000) since pre-sale proceeds couldnot be recognized as revenue pursuant to the accounting standards. Excluding an unrealized net gain on fair valuechanges of its investment properties of HK$31,558,000 (2023: net loss of HK$17,042,000) upon market valuationas at the period end pursuant to applicable accounting standards, the operating profit before taxation of the Groupamounted to HK$109,169,000 for the period under review (2023: HK$102,589,000). Taking account of taxation of HK$45,588,000 (2023: HK$73,001,000), the Group reported a consolidated profitafter taxation attributable to shareholders of the Company of HK$103,669,000 for the first half of 2024, asignificant increase of approximately 4.35 times as compared with that of HK$19,387,000 for the correspondingperiod in 2023. Basic earnings per share was 5.03 HK cents (2023: 0.98 HK cent). The Board does not recommend payment of an interim dividend for the six months ended 30th June, 2024 (interimdividend for the six months ended 30th June, 2023: Nil). OPERATIONS REVIEW The Group maintains its principal base of operations in the Mainland of the People’s Republic of China (“China”),particularly Shanghai, during the period under review. For the first six months of 2024, the property investment segment was the primary profit maker of the Group andthis contributed a segment profit of HK$93,979,000 (2023: HK$73,413,000), which was attributable to the rentaland property management fee from the investment properties of the Group in Shanghai in addition to theunrealized net gain on fair value changes of these investment properties upon revaluation at the period end. The other business segments of the Group reported loss during the period under review. 本公司董事局（「董事局」）謹呈報本公司及其附屬公司（統稱「本集團」）截至二零二四年六月三十日止六個月之未經審核簡明綜合財務報表，其詳情載於本報告第31至第51頁。董事局轄下之審核委員會已審閱簡明綜合財務報表。 概覽 本集團在二零二四年上半年錄得除稅後綜合溢利大幅增長，此乃主要歸因於本集團就終止有關出售 本