信源企业集团2024中期报告

Table of Contents目錄 2CORPORATE INFORMATION5INDEPENDENT REVIEW REPORT7CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS8CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME9CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION11CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY12CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS13NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS25MANAGEMENT DISCUSSION AND ANALYSIS39OTHER INFORMATION47DEFINITIONS CorporateInformation公司資料 BOARD OF DIRECTORSExecutive Directors 董事會執行董事 20243262024326 Mr. Chen Ming(Chairman)Mr. Chen Jiagan(Vice Chairman)Mr. Xu Wenjun(Chief Executive Officer)Mr. Ding Yuzhao(resigned on 26 March 2024)Mr. Chen Yanbiao(appointed on 26 March 2024)Mr. Lin Shifeng 獨立非執行董事 Independent Non-executive Directors Mr. Suen Chi WaiMr. Wei ShusongMr. Xu Jie 審核委員會 AUDIT COMMITTEE Mr. Suen Chi Wai(Chairman)Mr. Wei ShusongMr. Xu Jie 提名委員會 NOMINATION COMMITTEE Mr. Chen Ming(Chairman)Mr. Suen Chi WaiMr. Xu Jie 薪酬委員會 REMUNERATION COMMITTEE Mr. Xu Jie(Chairman)Mr. Suen Chi WaiMr. Xu Wenjun 戰略發展委員會（於2024年3月26日成立） STRATEGIC DEVELOPMENT COMMITTEE(ESTABLISHED ON 26 MARCH 2024) Mr. Chen Yanbiao(Chairman)Mr. Chen Ming(appointed on 7 August 2024)Mr. Chen JiaganMr. Xu WenjunMr. Lin Shifeng(appointed on 7 August 2024) (202487202487 公司秘書 COMPANY SECRETARYMr. Chung Ming Fai 授權代表 AUTHORISED REPRESENTATIVESMr. Chen MingMr. Chung Ming Fai CorporateInformation公司資料 核數師 AUDITOR 2829 RSM Hong KongCertified Public AccountantsRegistered Public Interest Entity Auditor29th FloorLee Garden Two28 Yun Ping RoadCauseway BayHong Kong 公司網站www.xysgroup.com COMPANY’S WEBSITEwww.xysgroup.com 股份代號1748 STOCK CODE1748 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS IN HONGKONG 24840 40th FloorDah Sing Financial CentreNo. 248 Queen’s Road EastWanchaiHong Kong 開曼群島註冊辦事處 REGISTERED OFFICE IN THE CAYMANISLANDS P.O. Box 31119Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman Islands P.O. Box 31119Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman Islands CorporateInformation公司資料 開曼群島股份過戶登記總處及過戶代理 CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER AGENT Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman 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 主要往來銀行 PRINCIPAL BANKS Bank of China (Hong Kong) LimitedBank of Communications Co., Ltd., Hong Kong BranchCitibank N.A., Singapore BranchBank of China Limited, Fujian Pilot Free Trade ZonePingtan Branch 法律顧問 LEGAL ADVISOR 528 DeHeng Law Offices (Hong Kong) LLP28/F, Henley Building5 Queens’Road CentralCentralHong Kong IndependentReview Report獨立審閱報告 致信源企業集團有限公司董事會 TO THE BOARD OF DIRECTORS OFXIN YUAN ENTERPRISES GROUP LIMITED (Incorporated in the Cayman Islands with limited liability) INTRODUCTION 引言 7242024630343434 We have reviewed the interim financial information set outon pages 7 to 24 which comprises the condensedconsolidated statement of financial position of the Companyand its subsidiaries as at 30 June 2024 and the relatedcondensed consolidated statement of profit or loss,condensed consolidated statement of profit or loss andother comprehensive income, condensed consolidatedstatement of changes in equity and condensed consolidatedstatement of cash flows for the six-month period then ended,and selected explanatory notes. The Rules Governing theListing of Securities on The Stock Exchange of Hong KongLimited require the preparation of a report on interimfinancial information to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard 34“Interim Financial Reporting”(“HKAS 34”) issued by theHong Kong Institute of Certified Public Accountants (the“HKICPA”). The Directors are responsible for the preparationand presentation of this interim financial information inaccordance with HKAS 34. Our responsibility is to express aconclusion on this interim financial information based on ourreview and to report our conclusion solely to you, as a body,in accordance with our agreed terms of engagement, andfor no other purpose. We do not assume responsibilitytowards or accept liability to any other person for thecontents of this report. IndependentReview Report獨立審閱報告 審閱範圍 SCOPE OF REVIEW 2410 We conducted our review in accordance with Hong KongStandard on Review Engagements 2410“Review of InterimFinancial Information Performed by the Independent Auditorof the Entity”issued by the HKICPA. A review of interimfinancial information consists of making inquiries, primarily ofpersons responsible for financial and accounting matters,and applying analytical and other review procedures. Areview is substantially less in scope than an audit conductedin accordance