中星集团控股二零二四年中期报告

(Incorporated in Bermuda with limited liability於百慕達註冊成立之有限公司)Stock Code股份代號: 00055 公司資料 CORPORATE INFORMATION 董事會執行董事︰薛嘉麟先生（主席）薛濟匡先生（行政總裁） BOARD OF DIRECTORS Executive directors: Mr. SUEK Ka Lun, Ernie(Chairman)Mr. SUEK Chai Hong(Chief Executive Officer) 非執行董事︰ Non-executive directors: 吳惠群博士陳烱材先生黃新發先生 Dr. NG Wai KwanMr. CHAN Kwing Choi, WarrenMr. WONG Sun Fat 獨立非執行董事︰ Independent non-executive directors: Mr. LEE Kwok WanMr. CHU Gun PuiMs. SIN Chui Pik, Christine 李國雲先生朱瑾沛先生冼翠碧女士 公司秘書鄧子騏先生 COMPANY SECRETARYMr. TANG Chi Ki, Ernest REGISTERED OFFICE 註冊辦事處 Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 香港總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港九龍旺角太子道西193號新世紀廣場2期11樓1103室及1105-1111室 Units Nos. 1103 and 1105-1111, Level 11,Tower 2, Grand Century Place,193 Prince Edward Road West,Mongkok, Kowloon, Hong Kong 主要往來銀行+ PRINCIPAL BANKERS+ 中國銀行（香港）有限公司交通銀行（香港）有限公司香港上海滙豐銀行有限公司 Bank of China (Hong Kong) LimitedBank of Communications (Hong Kong) LimitedThe Hongkong and ShanghaiBanking Corporation Limited +名稱以英文字母次序排列 +names are in alphabetical order 有關香港法律之法律顧問 LEGAL ADVISER AS TO HONG KONG LAW 呂鄭洪律師行有限法律責任合夥 LCH Lawyers LLP 核數師 AUDITOR 德勤•關黃陳方會計師行註冊公眾利益實體核數師 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors 主要股份登記及過戶處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11, Bermuda Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11, Bermuda 香港之股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳秘書商務有限公司香港夏愨道16號�東金�中�17樓 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 公司網址http://www.newaygroup.com.hk WEBSITE http://www.newaygroup.com.hk 股份代號00055 STOCK CODE 00055 致NEWAY GROUP HOLDINGS LIMITED中星集團控股有限公司*董事會之簡明綜合財務報表審閱報告 REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIALSTATEMENTS TO THE BOARD OF DIRECTORS OF NEWAY GROUP HOLDINGSLIMITED 緒言 INTRODUCTION 本 核 數 師（以 下 簡 稱「吾 等」）已 審 閱 列載 於 第5頁 至 第35頁 的Neway GroupHoldingsLimited中星集團控股有限公司*（「貴公司」）及其附屬公司（統稱「貴集團」）的簡明綜合財務報表，其包括截至 二 零 二 四 年 六 月 三 十 日 的 簡 明 綜 合財 務 狀 況 報 表 與 截 至 該 日 止 六 個 月 期間 的 相 關 簡 明 綜 合 損 益 及 其 他 全 面 收入報表、權益變動表及現金流量報表，以及簡明綜合財務報表附註。香港聯合交易所有限公司證券上市規則規定，中期 財 務 資 料 報 告 須 遵 照 其 有 關 條 文 及香 港 會 計 師 公 會 頒 佈 之 香 港 會 計 準 則第34號「中期財務報告」（「香港會計準則第34號」）編製。貴公司董事負責按照 香 港 會 計 準 則 第34號 編 製 及 呈 列 該等簡明綜合財務報表。吾等之責任為基於 吾 等 之 審 閱 對 該 等 簡 明 綜 合 財 務 報表作出結論，並按照吾等雙方協定之委聘條款，僅向董事會整體報告，除此以外，吾等之報告概不作其他用途。吾等概 不 就 本 報 告 之 內 容 向 任 何 其 他 人 士負責或承擔任何責任。 We have reviewed the condensed consolidated financial statementsofNeway Group Holdings Limited(the“Company”)and itssubsidiaries (collectively referred to as the “Group”) set out on pages5 to 35, which comprise the condensed consolidated statement offinancial position as of 30 June 2024 and the related condensedconsolidated statement of profit or loss and other comprehensiveincome, statement of changes in equity and statement of cash flowsfor the six-month period then ended, and notes to the condensedconsolidated financial statements. The Rules Governing the Listingof Securities on The Stock Exchange of Hong Kong Limited requirethe preparation of a report on interim financial information to bein compliance with the relevant provisions thereof and Hong KongAccounting Standard 34 “Interim Financial Reporting” (“HKAS 34”)issued by the Hong Kong Institute of Certified Public Accountants.The directors of the Company are responsible for the preparation andpresentation of these condensed consolidated financial statements inaccordance with HKAS 34. Our responsibility is to express a conclusionon these condensed consolidated financial statements based onour review, and to report our conclusion solely to you, as a body, inaccordance with our agreed terms of engagement, and for no otherpurpose. We do not assume responsibility towards or accept liabilityto any other person for the contents of this report. 審閱範圍 SCOPE OF REVIEW 吾 等 按 照 香 港 會 計 師 公 會 頒 佈 之 香 港審 閱 委 聘 準 則 第2410號「實 體 之 獨 立核數師審閱中期財務資料」進行審閱工作。該等簡明綜合財務報表之審閱工作包 括 主 要 向 負 責 財 務 及 會 計 事 宜 之 人士作出查詢，以及應用分析及其他審閱程序。審閱工作之範圍遠較按照香港核數準則進行之審核工作之範圍為小，所以，吾等無法保證能識別於審核工作中可能發現之所有重大事宜。因此，吾等不會發表審核意見。 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 ofthese condensed consolidated financial statements consists of makinginquiries, primarily of persons responsible for financial and accountingmatters, and applying analytical and other review procedures. Areview is substantially less in scope than an audit conducted inaccordance with Hong Kong Standards on Auditing and consequentlydoes not enable us to obtain assurance that we would becomeaware of all significant matters that might be identified in an audit.Accor