中加国信中期报告2024/2025

Stock Code899 INTERIM REPORT2024/25 CONTENTS目錄 2CORPORATE INFORMATION公司資料5MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析28OTHER INFORMATION其他資料33CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表35CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表37CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表38CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表39NOTES TO THE INTERIM FINANCIAL REPORT中期財務報告附註 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORSExecutive Directors 歐陽艷玲女士（主席）李玉國先生劉恩賜先生（行政總裁）李曉明先生溫鈞貽女士 Ms. Ouyang Yanling(Chairman)Mr. Li YuguoMr. Liu Yan Chee James(Chief Executive Officer)Mr. Li XiaomingMs. Wen Junyi Non-executive Directors 楊小強先生（副主席）黃逸林先生陳東堯先生 Mr. Yang Xiaoqiang(Vice Chairman)Mr. Huang YilinMr. Chen Dong Yao 巴俊宇先生蘇定江先生黃嵩先生徐興鴿先生 Independent Non-executive Directors Mr. Ba JunyuMr. So Ting KongMr. Wong SungMr. Xu Xingge COMPANY SECRETARYMr. Wu Ho Wai 公司秘書胡可為先生 審核委員會 蘇定江先生（主席）巴俊宇先生黃嵩先生徐興鴿先生 AUDIT COMMITTEE Mr. So Ting Kong(Chairman)Mr. Ba JunyuMr. Wong SungMr. Xu Xingge REMUNERATION COMMITTEE 薪酬委員會 Mr. Ba Junyu(Chairman)Mr. So Ting KongMr. Wong SungMr. Xu Xingge 巴俊宇先生（主席）蘇定江先生黃嵩先生徐興鴿先生 CORPORATE INFORMATION公司資料 提名委員會 NOMINATION COMMITTEE 巴俊宇先生（主席）李玉國先生蘇定江先生黃嵩先生徐興鴿先生 Mr. Ba Junyu(Chairman)Mr. Li YuguoMr. So Ting KongMr. Wong SungMr. Xu Xingge 股份代號899 STOCK CODE899 核數師 AUDITORS 利安達香港會計師事務所有限公司（前稱劉歐陽會計師事務所有限公司）執業會計師香港灣仔莊士敦道181號大有大廈21樓 Reanda HK CPA Limited(formerly known as Lau & Au Yeung C.P.A. Limited)Certified Public Accountants21/F, Tai Yau Building181 Johnston RoadWanchai, Hong Kong 主要往來銀行 PRINCIPAL BANKERS China Construction Bank (Asia) Corporation LimitedBank of Communications Co., Ltd. Hong Kong BranchThe Hongkong and Shanghai Banking Corporation Limited 中國建設銀行（亞洲）股份有限公司交通銀行股份有限公司香港分行香港上海滙豐銀行有限公司 註冊辦事處 Clarendon House, 2 Church StreetHamilton HM11, Bermuda REGISTERED OFFICE Clarendon House, 2 Church StreetHamilton HM11, Bermuda CORPORATE INFORMATION公司資料 香港主要營業地點 PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港上環干諾道中168-200號信德中心西座26樓2601室 Room 2601, 26/F, West TowerShun Tak Centre168-200 Connaught Road CentralSheung Wan, Hong Kong 股份過戶登記總處（百慕達） PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE (IN BERMUDA) Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetHamilton HM11, Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetHamilton HM11, Bermuda 股份過戶登記分處（香港） BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE (IN HONG KONG) 卓佳秘書商務有限公司香港夏愨道16號遠東金融中心17樓 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 網址http://www.zhongjiagx.com WEBSITEhttp://www.zhongjiagx.com MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 財務回顧 FINANCIAL REVIEW Revenue 截至二零二四年九月三十日止六個月（「報告期間」），中加國信控股股份有限公司（「本公司」）及其附屬公司（統稱「本集團」）之收入約為9,582,000港 元（ 二 零 二 三 年 ：7,584,000港元）。 F o r t h e s i x m o n t h s e n d e d 3 0 S e p t e m b e r 2 0 2 4 ( t h e “ R e p o r t i n gPeriod”), the revenue of Zhong Jia Guo Xin Holdings Company Limited(the “Company”) and its subsidiaries (collectively the “Group”) wasapproximately HK$9,582,000 (2023: HK$7,584,000). The revenue of the Group for the Reporting Period comprised rental andmanagement income from leases, sales of properties and sales of bottledmineral water. The revenue for the Reporting Period increased as theGroup diversified new sources of revenue with the commencement ofwater business in Hunan since March 2024 and leasing income from RefundProperties in Beijing since last quarter of 2023. 本集團於報告期間的收入包括租賃的租金及管理收入、物業銷售及瓶裝礦泉水銷售。由於本集團自二零二四年三月起在湖南開展水業務以及自二零二三年第四季度起北京之退還 物 業 帶 來 租 賃 收 入 ， 拓 展 了 新 的 收 入 來源，所以報告期間之收入有所增加。 Cost of Sales For the Reporting Period, the cost of sales of the Group was approximatelyHK$8,475,000 (2023: HK$2,168,000), including the cost of properties soldand the cost of bottled mineral water sold. The change in cost of sales wasin line with the change in revenue from sales of properties and bottledmineral water. 於 報 告 期 間 ， 本 集 團 的 銷 售 成 本 約 為8,475,000港 元（ 二 零 二 三 年 ：2,168,000港元），包括已售物業的成本及已售瓶裝礦泉水的成本。銷售成本的變化與物業銷售及瓶裝礦泉水銷售的收入變化一致。 Gross Profit For the Reporting Period, the Group recorded a gross profit ofapproximately HK$1,107,000 (2023: HK$5,416,000). The gross profitwas mainly attributable to rental income from the investment propertiesin Suzhou, Zhejiang and Beijing. The decrease in gross profit was mainlydue to the gross loss from the water business in Hunan arising from theinclusion of the fixed production costs such as amortisation of water miningright and depreciation of plant and machinery. 於報告期間，本集團錄得毛利約1,107,000港元（二零二三年：5,416,000港元）。毛利乃主要源自於蘇州、浙江及北京的投資物業的租金收入。毛利減少主要由於湖南水業務因計入採水權攤銷及廠房及機器折舊等固定生產成本而產生毛虧損。 Other Gains 於報告期間，本集團錄得其他收益約161,000港元（二零二三年：6,259,000港元）。減少乃主要由於與上一報告期間相比，沒有與終止收購位於中國瀋陽的物業產生的按金退款相關的利息收入，此乃由於未償還款項已於二零二三年期間全部結清。 F o r t h e R e p o r t i n g P e r i o d , t h e G r o u p r e c o r d e d o t h e r g a i n s o fapproximately HK$161,000 (2023: