先机企业集团2024 中期报告

CONTENTS Corporate Information2 Condensed Consolidated Statement of Profit or Loss4 Condensed Consolidated Statement of Comprehensive Income5 Condensed Consolidated Statement of Financial Position6 Condensed Consolidated Statement of Changes in Equity8 Condensed Consolidated Statement of Cash Flows10 Notes to the Condensed Consolidated Interim Financial Statements11 Management’s Discussion and Analysis48 Other Information58 CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors:Ms. Yeung So Lai(Chairman)Mr. Lee Chi Shing Caesar(Deputy Chairman) Independent Non-executive Directors: Mr. Chow Wai Leung WilliamMr. Leung Man ManMr. Tse Ting Kwan AUDIT AND RISK COMMITTEE Mr. Tse Ting Kwan(Chairman)Mr. Chow Wai Leung WilliamMr. Leung Man Man NOMINATING AND CORPORATEGOVERNANCE COMMITTEE Mr. Chow Wai Leung William(Chairman)Mr. Leung Man ManMr. Tse Ting Kwan REMUNERATION COMMITTEE Mr. Leung Man Man(Chairman)Mr. Chow Wai Leung WilliamMr. Tse Ting Kwan COMPANY SECRETARYMr. Luk Chi Keung AUDITOR Confucius International CPA Limited CORPORATE INFORMATION REGISTERED OFFICE Clarendon House2 Church Street, Hamilton HM11Bermuda Clarendon House2 Church Street, Hamilton HM11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG Room 1510, 15/F., West TowerShun Tak Centre168-200 Connaught Road CentralHong Kong 168-200151510 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN BERMUDA Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church Street, Hamilton HM11, Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church Street, Hamilton HM11, Bermuda HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 1617 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKERS Hang Seng Bank LimitedThe Hongkong and Shanghai Banking Corporation Limited INVESTOR RELATIONS www.superactive.com.hkinfo@superactive.com.hk For other information relating to the Company,please contact Corporate Communication Department.Website: www.superactive.com.hkEmail: info@superactive.com.hk CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION As at 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWSFor the six months ended 30 June 2024 NOTES TO THE CONDENSED CONSOLIDATEDINTERIM FINANCIAL STATEMENTS For the six months ended 30 June 2024 1.GENERAL INFORMATION 1. Superactive Group Company Limited (the “Company”,together with its subsidiaries referred to the “Group”) wasincorporated in Bermuda as an exempted company withlimited liability. The address of the registered office andprincipal place of business of the Company are disclosed inthe “Corporate Information” section to the interim report. The Company’s shares are listed on the Main Board ofThe Stock Exchange of Hong Kong Limited (the “StockExchange”). In the opinion of the director of the Company (the“Directors”), at 30 June 2024, Super Fame Holdings Limited(“Super Fame”), a company incorporated in British VirginIslands, is the immediate holding company and Ms. Yeung SoLai (“Ms. Yeung”) and Mr. Lee Chi Shing Caesar (“Mr. Lee”)are the ultimate controlling parties of the Company. The unaudited condensed consolidated interim financialstatements of the Group (the “Interim Financial Statements”)are presented in Hong Kong dollars (“HK$”), which is alsothe functional currency of the Company. Each entity in theGroup maintains its books and records in its own functionalcurrency. The Interim Financial Statements have been prepared inaccordance with Hong Kong Accounting Standard (“HKAS”)34, “Interim Financial Reporting” issued by the Hong KongInstitute of Public Accountants (“HKICPA”) and the applicabledisclosure provisions of the Rules Governing the Listing ofSecurities on the Stock Exchange (the “Listing Rules”). 34 For the six months ended 30 June 2024 1. 1.GENERAL INFORMATION(Continued) 2 The Interim Financial Statements have been prepared inaccordance with the same accounting policies adopted inthe consolidated financial statements for the year ended 31December 2023, except for the adoption of the new andrevised Hong Kong Financial Reporting Standards (“HKFRSs”)(which include individual HKFRSs, HKASs and Interpretations)as disclosed in note 2 to the Interim Financial Statements. The preparation of the Interim Financial Statements inconformity with HKAS 34 requires management to makejudgements, estimates and assumptions that affect theapplication of policies and reported amounts of assets andliabilities, income and expense. Actual results may differ fromthese estimates. 34 The Interim Financial Statements do