莱尔斯丹中期报告书2024/25

(Stock Code: 00738)(incorporated in Bermuda with limited liability)() interimreport2024/25 CONTENTS目錄 Corporate Information2Management’s Discussion and Analysis6Condensed Consolidated Interim Income Statement25Condensed Consolidated Interim Statement of Comprehensive Income26Condensed Consolidated Interim Balance Sheet27Condensed Consolidated Interim Statement of Changes in Equity29Condensed Consolidated Interim Cash Flow Statement31Notes to the Condensed Consolidated Interim Financial Information32Disclosure of Interests54Corporate Governance and Other Information61 CORPORATEINFORMATION公司資料 CORPORATE INFORMATION公司資料 EXECUTIVE DIRECTORS Chui Kwan Ho, Jacky(resigned with effect from 7 October 2024)Li Wing Yeung, PeterLiu Tsz Yan(resigned with effect from 13 September 2024) NON-EXECUTIVE DIRECTORJames Ngai(Chairman) INDEPENDENT NON-EXECUTIVE DIRECTORS Lam Siu Lun, SimonLeung Wai Ki, GeorgeHui Chi KwanChan Kit Yin AUDIT COMMITTEE Lam Siu Lun, Simon(Chairman)Leung Wai Ki, GeorgeHui Chi KwanChan Kit Yin REMUNERATION COMMITTEE Lam Siu Lun, Simon(Chairman)Leung Wai Ki, GeorgeHui Chi KwanChan Kit YinJames Ngai NOMINATION COMMITTEE Hui Chi Kwan(Chairman)Lam Siu Lun, SimonLeung Wai Ki, GeorgeChan Kit YinJames Ngai COMPANY SECRETARY Chan Tsz Lok PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedChina Construction Bank (Asia) Corporation Limited CORPORATE INFORMATION公司資料 AUDITOR 22 PricewaterhouseCoopersCertified Public Accountants and Registered PIE Auditor22nd Floor, Prince’s BuildingCentral, Hong Kong LEGAL ADVISER 2311 Wilkinson & Grist11/F, Great Eagle Centre23 Harbour Road, Hong Kong REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 1063111106 Suite 1106, 11th Floor1063 King’s RoadQuarry Bay, Hong Kong(effective from 1 July 2024) PRINCIPAL SHARE REGISTRAR Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda HONG KONG BRANCH SHARE REGISTRAR 183171712–1716 Computershare Hong Kong Investor Services LimitedUnits 1712–1716, 17th FloorHopewell Centre183 Queen’s Road EastWan Chai, Hong Kong CORPORATE INFORMATION公司資料 LISTING INFORMATION 007382,000 Listing: The Stock Exchange of Hong Kong LimitedStock Code: 00738Board Size: 2,000 Shares ir@lesaunda.com.hk INVESTOR RELATIONS Email address: ir@lesaunda.com.hk WEBSITE ADDRESShttp://www.lesaunda.com.hk http://www.lesaunda.com.hk MANAGEMENT’SDISCUSSION ANDANALYSIS管理層討論及分析 FINANCIAL REVIEW Operating Results lesaundalesaunda MENLINEA ROSA The Group is engaged in the design, development andretailingof ladies’and men’s footwear,handbags andfashionableaccessories in Mainland China.The majorproprietarybrands of the Group include le saunda,lesaunda MEN and LINEA ROSA, which aim to appeal todiversifiedtarget customer groups with their distinctiveproduct lines. 27.3%149,600,000205,800,00041.1%79,400,000134,900,00012.453.1%38,000,00013,900,000 In the first half of fiscal year 2024/25, the total revenue of theGroup decreased by 27.3% year-on-year to RMB149,600,000(2023/24:RMB205,800,000).Consolidated gross profitdecreasedby 41.1%year-on-year to RMB79,400,000(2023/24: RMB134,900,000). The Group recorded an overallgross profit margin of 53.1%, representing a decrease of12.4 percentage points as compared to the correspondingperiodof last year.During the period under review,consolidated loss attributable to owners of the CompanywasRMB38,000,000(2023/24:consolidated loss ofRMB13,900,000). MANAGEMENT’S DISCUSSION AND ANALYSIS管理層討論及分析 FINANCIAL REVIEW (CONTINUED)Profitability Analysis 27.3%149,600,000205,800,00041.1%79,400,000134,900,00012.453.1% During the year under review, the continuing sluggish retailmarket in Mainland China caused the Group’s total retailsales to drop significantly. On the other hand, the Groupofferedhigher retail discounts to clear up slow-movinginventories, resulting in a decrease in gross profit margin.Hence,the total revenue of the Group decreased by27.3%ye a r- o n -ye a r to R M B149,60 0,0 0 0(2023/24:RMB205,800,000).Consolidated gross profit decreasedby 41.1% to RMB79,400,000 (2023/24: RMB134,900,000).Gross profit margin decreased by 12.4 percentage pointsto 53.1% as compared to the corresponding period of lastyear. 22.9%83,300,000108,100,0003.255.7%52.5% Duringthe period under review,selling and distributione x p e n s e sd e c r e a s e d b y 2 2. 9%y e a r- o n - y e a r t oRMB83,300,000(2023/24:RMB108,100,000).The ratioofselling and distribution expenses to total revenueincreased by 3.2 percentage points to 55.7% (2023/24:52.5%). One of the reasons for the increase of such ratiowasthat one-off employees’compensation expenseswere incurred due to the closure of shops and the givingout of a higher sales commission to i