霭华押业信贷2024中期报告

Oi Wah Pawnshop Credit Holdings Limited (Incorporated in the Cayman Islands with limited liability)Stock Code: 01319 INTERIM REPORT2024 Contents目錄 2Company Information 5Financial Highlights 6Management Discussion and Analysis 20Review report to the board of directors 23Condensed Consolidated Statement of Profit or Loss And OtherComprehensive Income 24Condensed Consolidated Statement of Financial Position 26Condensed Consolidated Statement of Changes in Equity 27Condensed Consolidated Statement of Cash Flows 29Notes to the condensed consolidated financial statements COMPANY INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事 Executive Directors Mr. Chan Kai Ho Edward(Chairman and ChiefExecutive Officer)Ms. Chan Mei FongMs. Chan Ying Yu 非執行董事 Non-executive Director Mr. Chan Kai Kow MacksionMr. Ng Siu Hong 獨立非執行董事 Independent Non-executive Directors Dr. Leung Shiu Ki AlbertDr. Yip NgaiMr. Lam On Tai 董事委員會 BOARD COMMITTEES 審核委員會 Audit Committee Dr. Yip Ngai(Chairman)Dr. Leung Shiu Ki AlbertMr. Lam On Tai 薪酬委員會 Remuneration Committee Mr. Lam On Tai(Chairman)Mr. Chan Kai Ho EdwardDr. Leung Shiu Ki Albert COMPANY INFORMATION公司資料 提名委員會 Nomination Committee Dr. Leung Shiu Ki Albert(Chairman)Mr. Chan Kai Ho EdwardMr. Lam On Tai 公司秘書HKICPA COMPANY SECRETARY Mr. Cheng Yiu Hang HKICPA 授權代表 AUTHORISED REPRESENTATIVES Mr. Chan Kai Ho EdwardMs. Chan Ying Yu 註冊辦事處 REGISTERED OFFICE Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman, KY1-1108Cayman Islands Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman, KY1-1108Cayman Islands 香港總部及主要營業地點 H E A D Q U A R T E R SA N DPRINCIPAL PLACE OF BUSINESSIN HONG KONG 62302–2303 Rooms 2302–2303Kwan Chart TowerNo. 6 Tonnochy Road, WanchaiHong Kong 股份代號 01319 STOCK CODE 01319 COMPANY INFORMATION公司資料 開曼群島股份過戶登記處 CAYMAN ISLANDS SHAREREGISTRAR AND TRANSFEROFFICE Ocorian Trust (Cayman) Ltd.Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands OcorianTrust (Cayman) Ltd.Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands 香港股份過戶登記處 HONG KONG SHARE REGISTRAR 14821 2103B Boardroom Share Registrars (HK) Limited2103B, 21/F, 148 Electric RoadNorth PointHong Kong 核數師 AUDITOR SHINEWING (HK) CPA LimitedRegistered Public Interest Entity Auditor 法律顧問 LEGAL ADVISERS 香港法律方面： As to Hong Kong law:P. C. Woo & Co. 開曼群島法律方面：Appleby As to Cayman Islands law:Appleby 主要往來銀行 PRINCIPAL BANKERS CMB Wing Lung Bank LimitedThe Bank of East Asia, LimitedFubon Bank (Hong Kong) LimitedO-Bank Co., Ltd., Hong Kong Branch 公司網站 COMPANY WEBSITE www.pawnshop.com.hk www.pawnshop.com.hk 財務表現 FINANCIAL PERFORMANCE •3.5%87,000,000•38.5%30,500,000•19.935.1%•1.6•3.7%914,400,000 •Revenue decreased by 3.5% to approximatelyHK$87.0 million•Profit attributable to the equity shareholdersd e c r e a s e db y 3 8 . 5 %t o a p p r o x i m a t e l yHK$30.5 million•N e tp r o f i t m a r g i n d e c r e a s e d b y 1 9 . 9percentage points to 35.1%•Basic earnings per share is HK1.6 cents•T h e p r i n c i p a l o f g r o s s l o a n r e c e i v a b l e sdecreased by 3.7% to approximately HK$914.4million 業務表現 BUSINESS PERFORMANCE •2.3%412,400,000•55.6%125,500,000•2.940.6%•0.111.3% •Total amount of new pawn loans grantedincreased by 2.3% to approximately HK$412.4million•Total amount of new mortgage loans grantedd e c r e a s e db y 5 5 . 6 %t o a p p r o x i m a t e l yHK$125.5 million•Net interest margin for pawn loan increasedby 2.9 percentage points to 40.6%•N e t i n t e r e s t m a r g i n f o r m o r t g a g e l o a ndecreased by 0.1 percentage points to 11.3% MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 業務回顧 BUSINESS REVIEW 本 公司本集團 Oi Wah Pawnshop Credit Holdings Limited(the “Company” or “our Company”), andits subsidiaries (together with the Companyare collectively referred to as the “Group”)is a financing service provider in Hong Kongoperating under the brand name of “Oi Wah”,principallyengaging in providing securedfinancing, including mortgage loans and pawnloans. 按揭抵押貸款業務 MORTGAGE LOAN BUSINESS 二零二五年財政期間該期間43,700,00050.2%732,800,000125,500,00011.3%38 For the six months ended 31 August 2024(“FP2025”or“the period”),the interestincome of the mortgage loan business of theGroup was approximately HK$43.7 million,which accounted for approximately 50.2%ofthe Group’s total revenue.The grossmortgage loan receivable was approximatelyHK$732.8 million as at 31 August 2024 withtotal new mortgage loans granted amountedto approximately HK$125.5 million in FP2025.During the period, net interest margin of themortgage loan business is about 11.3% andthere were 38 new cases of mortgage loantransactions. MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 典當貸款業務 PAWN LOAN BUSINESS 37,700,0005,600,00043.6% D u r i n gt h e p e r i o d ,t h e i n t e re s t i n c o m egenerated from the pawn loan business wasapproximatelyHK$37.7 million in FP2025.The Group recorded gain from disposal onrepossessed assets of approx