亚洲电视控股中期报告2024

Asia Television Holdings Limited (Incorporated in the Cayman Islands with limited liability)Stock Code: 707 INTERIM REPORT CONTENTS目 錄 2Management Discussion and Analysis管理層討論及分析17Disclosure of Additional Information其他披露資料25Condensed Consolidated Statement ofProfit or Loss and Other ComprehensiveIncome簡明綜合損益及其他全面收益表27Condensed Consolidated Statement ofFinancial Position簡明綜合財務狀況表29Condensed Consolidated Statement ofChanges in Equity簡明綜合權益變動表31Condensed Consolidated Statement ofCash Flows簡明綜合現金流量表32Notes to the Condensed ConsolidatedFinancial Statements簡明綜合財務報表附註51Corporate Information公司資料 MANAGEMENT DISCUSSION AND ANALYSIS For the six months ended 30 June 2024 (the “Period”), Asia Television HoldingsLimited (the “Company”) and its subsidiaries (collectively, the “Group”)engaged in four major business streams including (i) processing, printing andsales of finished fabrics and subcontracting services and the trading of fabricand clothing business (“Fabrics and Trading Business”); (ii) money lendingbusiness; (iii) securities investment and brokerage services business; and (iv)media, cultural and entertainment business. 截 至 二 零 二 四 年 六 月 三 十 日 止 六 個 月（「 本 期間」），亞洲電視控股有限公司（「本公司」）及其附屬公司（統稱「本集團」）經營四項主要業務，包括(i)成品布料之加工、印花及銷售及分包服務以及布料及成衣貿易業務（「布料及貿易業務」）；(ii)放債業務；(iii)證券投資及經紀服務業務；及(iv)媒體、文化及娛樂業務。 BUSINESS AND OPERATIONAL REVIEW Fabrics and Trading Business An increase in the revenue of fabrics and trading business from approximatelyRMB11.3 million for the period ended 30 June 2023 to RMB23.4 million for theperiod ended 30 June 2024. The growth was primarily fueled by an expansionin the fabric and clothing trading business, which benefited from the adoptionof new online platform trading activities, opening new channels for fabric andclothing trading in the second half of 2023. 布料及貿易業務的收入由截至二零二三年六月三十日 止 期 間 的 約 人 民 幣11,300,000元 增 加 至 截 至 二零 二 四 年 六 月 三 十 日 止 期 間 的 人 民 幣23,400,000元。增長主要受惠於布料及成衣貿易業務的擴張，該業務受惠於採用新的網上平台貿易活動，於二零二三年下半年開闢布料及成衣貿易的新渠道。 The loss from the reportable segment saw a rise, going from approximatelyRMB2.9 million for the period ended 30 June 2023 to approximately RMB5.6for period ended 30 June 2024. This increase can be attributed to higher directcosts exerting continued pressure on the gross profit margin, alongside thenarrow gross profits experienced in the online trading market. 須報告分類的虧損由截至二零二三年六月三十日止期間的約人民幣2,900,000元上升至截至二零二四年六月三十日止期間的約人民幣5,600,000元。虧損增加可歸因於直接成本上升對毛利率持續構成壓力，以及網上交易市場毛利收窄。 Money Lending Business The Group commenced the Money Lending Business in 2015 and the Grouphas operated this business for around 9 years. The Money Lending Business isengaged in the provision of loan financing and the revenue from the MoneyLending Business is comprised of loan interest. The loans have provided informs of term loans and loan facilities. The Group mainly targets at individualcustomers and corporate customers locate in Hong Kong, Macau and thePeople’s Republic of China. 本集團於二零一五年開展放債業務，而本集團已經營該業務約9年。放債業務為從事提供貸款融資，而放債業務所得收入由貸款利息組成。提供貸款的形式為定期貸款及貸款融資。本集團主要目標為位於香港、澳門及中華人民共和國的個人客戶及企業客戶。 As at 30 June 2024, the net carrying amount of the loan receivables were nil (asat 31 December 2023: nil). During the period, no new loans and loan facilitieswere granted. During times of economic uncertainty, the Company wouldimplement cautious and prudent measures and tighten the credit policies, anddecrease the proportion of money lending business with high value customers. 於二零二四年六月三十日，應收貸款賬 面淨 值 為零（於二零二三年十二月三十一日： 零）。期內，概無授出新貸款及貸款融資。在經濟充滿變數的時候，本公司實施小心審慎的措施，並且收緊信貸政策，縮減放債業務對高價值客戶的比例。 The Group adopted the money lending policy and procedure manual whichprovide guidelines on the handling and monitoring of the money lendingprocedures according to the Money Lenders Ordinances. 本集團根據《放債人條例》採取放債政策及程序指南，就處理及監察放債程序提供指引。 Securities Investment and Brokerage Services Business 為提升財務表現，本集團於期內持有上 市證 券 作為 投 資 。 期 內 ， 本 集 團 錄 得 整 體 收 益 約 人 民 幣2,240,000元（ 二 零 二 三 年： 公 平 值 收 益 約 人 民 幣11,300,000元）。 To enhance the financial performance, the Group held listed securities asinvestment during the period. During the period, the Group recorded an overallgain of approximately RMB2.24 million (2023: fair value gain of approximatelyRMB11.3 million). 本集團於二零二四年六月二十七日及二 零二 四 年六月二十八日於市場上進行一連串交易 以出 售 合共27,364,200股永大集團（為一間於馬來西亞註冊成立及位於馬來西亞之公司，在馬來西 亞證 券 交易所的主板上市）股份，平均售價為每股股份馬幣0.35元（相當於約0.578港元）。出售所得款項總額合 共 為 馬 幣9,580,000元（ 相 當 於 約15,820,000港元）（不包括交易成本）。上述出售事項構成本公司的須予披露交易，由於根據香港聯合交 易所 有 限公司證券上市規則（「上市規則」）第14.07條計算之最高適用百分比率按合併基準計算超過5%但低於25%，因此須遵守上市規則第14章項下之有關申報及公告規定。詳情請參閱本公司日期為二零二四年六月二十八日的公佈。 The Group disposed on-market of a total of 27,364,200 shares of Yong TaiBerhad (a company incorporated and domiciled in Malaysia and is listed on theMain Market of Bursa Malaysia Securities Berhad) in a series of transactionsconducted on 27 June 2024 and 28 June 2024, at the average selling price ofRM0.35 (equivalent to approximately HK$0.578) per share for an aggregategross sale proceeds of RM9.58 million (equivalent to approximately HK$15.82million) (e