常达控股二零二四年中期报告

INTERIM REPORT CONTENTS目錄 2Corporate Information公司資料4Management Discussion and Analysis管理層討論及分析11Corporate Governance and Other Information企業管治及其他資料17Interim Condensed Consolidated Statement ofProfit or Loss中期簡明綜合損益表18Interim Condensed Consolidated Statement ofComprehensive Income中期簡明綜合全面收益表19Interim Condensed Consolidated Statement ofFinancial Position中期簡明綜合財務狀況表20Interim Condensed Consolidated Statement ofChanges in Equity中期簡明綜合權益變動表21Interim Condensed Consolidated Statement ofCash Flows中期簡明綜合現金流量表23Notes to Interim Condensed Consolidated FinancialInformation中期簡明綜合財務資料附註 公司資料CORPORATE INFORMATION EXECUTIVE DIRECTORS Mr. CHAN Sing Ming Barry(Chairman)Ms. LAW Miu Lan(Chief Executive Officer)Mr. CHAN Tsz Fung 陳醒明先生（主席）羅妙蘭女士（行政總裁）陳梓峰先生 INDEPENDENT NON-EXECUTIVE DIRECTORS 林楚祺先生李德昌先生陸美恩女士 Mr. LAM Chor Ki DickMr. LEE Tak CheongMs. LUK Mei Yan AUDIT COMMITTEE Ms. LUK Mei Yan(Chairman)Mr. LEE Tak CheongMr. LAM Chor Ki Dick 陸美恩女士（主席）李德昌先生林楚祺先生 REMUNERATION COMMITTEE 李德昌先生（主席）羅妙蘭女士陸美恩女士 Mr. LEE Tak Cheong(Chairman)Ms. LAW Miu LanMs. LUK Mei Yan NOMINATION COMMITTEE 陳醒明先生（主席）陳梓峰先生林楚祺先生李德昌先生陸美恩女士 Mr. CHAN Sing Ming Barry(Chairman)Mr. CHAN Tsz FungMr. LAM Chor Ki DickMr. LEE Tak CheongMs. LUK Mei Yan COMPANY SECRETARY 陳偉成先生 Mr. CHAN Wai Shing Kevin REGISTERED OFFICE Third FloorCentury YardCricket Square, P.O. Box 902Grand Cayman KY1-1103Cayman Islands Third FloorCentury YardCricket Square, P.O. Box 902Grand Cayman KY1-1103Cayman Islands PRINCIPAL PLACE OF BUSINESS IN HONG KONG 1/F, Wing Ming Industrial Centre15 Cheung Yue StreetLai Chi Kok, KowloonHong Kong 香港九龍荔枝角長裕街15號永明工業中心1樓 CORPORATE INFORMATION公司資料 PRINCIPAL BANKERS 香港上海滙豐銀行有限公司香港皇后大道中1號滙豐總行大廈10樓 The Hongkong and Shanghai Banking Corporation LimitedLevel 10HSBC Main Building1 Queen’s Road CentralHong Kong 中國銀行（香港）有限公司香港花園道1號中銀大廈 Bank of China (Hong Kong) LimitedBank of China Tower1 Garden Road,Hong Kong Citibank (Hong Kong) Limited3 Garden Road, Central,Hong Kong 花旗銀行（香港）有限公司香港中環花園道3號 AUDITOR 安永會計師事務所執業會計師註冊公眾利益實體核數師香港鰂魚涌英皇道979號太古坊一座27樓 Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor27/F, One Taikoo Place979 King’s RoadQuarry Bay, Hong Kong CAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR Tricor Services (Cayman Islands) LimitedThird Floor, Century YardCricket Square, P.O. Box 902Grand Cayman, KY1-1103Cayman Islands Tricor Services (Cayman Islands) LimitedThird Floor, Century YardCricket Square, P.O. Box 902Grand Cayman, KY1-1103Cayman Islands HONG KONG BRANCH SHARE REGISTRAR Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 WEBSITE http://www.cirtek.com http://www.cirtek.com INVESTOR RELATIONS E-mail: information@cirtek.com 電郵：information@cirtek.com STOCK CODE 1433 1433 管理層討論及分析MANAGEMENT DISCUSSION AND ANALYSIS REVIEW OF OPERATIONS 2024上半年全球經濟續漸回穩，多個國家的通脹率自2023年達到高峰後有所回落，有助刺激經濟活動。根據聯合國發布的《2024年中期世界經濟形 勢 與 展 望 》， 全 球 經 濟 前 景 自 今 年 一 月 份 以 來有所改善。然而，利率高企，加上地緣政治局勢緊張，仍窒礙了經濟增長。儘管宏觀環境存在不少挑戰，主要經濟體系在2024年上半年仍然錄得增 幅 ， 其 中 中 國 內 地 的 國 內 生 產 總 值(GDP)按 年增長5.0%，美國GDP按年平均增長2.1%，歐元區 本 年 第 二 季 度 的GDP則 按 季 增 長0.3%。 各 地區零售業及服裝出口方面亦出現復蘇跡象，美國2024年上半年整體零售銷售呈現平穩上升趨勢，其 中 四 至 六 月 銷 售 額 較 去 年 同 期 增2.5%。 截 至2024年6月30日 止 六 個 月（「」）， 由 中 國內地及越南出口至歐盟的服裝數量也出現增長。過去數年，集團一直致力實踐環球佈局，建立龐大銷售及生產基地網絡，並開發多元化產品。即使外部環境充滿不確定性，有賴環球佈局漸見成效，集團乘勢把握個別巿場表現復甦的機遇，在上半年成功轉虧為盈。 The global economy continued to stabilise gradually in the firsthalf of 2024, with inflation rates in various countries coming downslightly from their peaks in 2023, thereby helping to boost economicactivities. While the “World Economic Situation and Prospects asof mid-2024” issued by the United Nations shows that the globaleconomic outlook has improved since January this year, interestr a t e h i k e s , c o u p l e d w i t h g e o p o l i t i c a l t e n s i o n s , have continuedto stifle economic growth. In the first half of 2024, despite thedifferent challenges in the macro-environment, major economiesstill managed to record growth. Chinese Mainland and the UnitedStates saw a 5.0% and 2.1% growth year-on-year in gross domesticproduct (GDP), respectively, and the Eurozone had a quarter-on-quarter growth of 0.3% in the second quarter of the year. Retail andapparel exports also showed signs of recovery in various regions,with overall retail sales in the United States on a steady climb inthe first half of 2024, recording an increase of 2.5% in sales ordersbetween April and June compared to the corresponding period lastyear. During the six months ended 30 June 2024 (the “ReviewPeriod”), the volume of apparel exports from Chinese Mainlandand Vietnam to the European Union also exhibited growth. Over thepast several years, in addition to diversifying our product portfolio,the Group has diligently established an extensive global network ofsales and production facilities at strategic locations, cultivating amultinational business presence. Amidst the prevailing uncertaintiesin the external environment