谢瑞麟2024/2025中期报告

TABLE OF CONTENTS目錄 04Results業績 06Consolidated Statement ofProfit or Loss綜合損益表 02Corporate Information公司資料 10Consolidated Statement ofChanges in Equity綜合權益變動表 08Consolidated Statement ofFinancial Position綜合財務狀況報表 07Consolidated Statement ofComprehensive Income綜合全面收益表 45Management’s Discussionand Analysis管理層之討論及分析 12Condensed ConsolidatedStatement of Cash Flows簡明綜合現金流量表 14Notes to the CondensedConsolidated FinancialStatements簡明綜合財務報表附註 55Other Information其他資料 CORPORATE INFORMATION 公司 資 料 COMPANY NAME 謝瑞麟珠寶（國際）有限公司（於百慕達註冊成立之有限公司） Tse Sui Luen Jewellery (International) Limited(incorporated in Bermuda with limited liability) EXECUTIVE DIRECTORSYau On Yee, Annie(Chairman & Chief Executive Officer)Ng Yi Kum, Estella(Deputy Chairman, Chief Strategy Officer &Chief Financial Officer) (resigned on 27 May 2024) 邱安儀（主席及行政總裁）伍綺琴（副主席及首席策略暨財務官）（於2024年5月27日辭任） 陳裕光周治偉陳偉康 INDEPENDENT NON-EXECUTIVE DIRECTORSChan Yue Kwong, Michael Chow Chee Wai, ChristopherAlex Chan 楊毓麟（於2024年5月27日獲委任）伍綺琴（於2024年5月27日辭任） COMPANY SECRETARYYeung Yuk Lun (appointed on 27 May 2024)Ng Yi Kum, Estella (resigned on 27 May 2024) 邱安儀楊毓麟（於2024年5月27日獲委任）伍綺琴（於2024年5月27日辭任） AUTHORISED REPRESENTATIVESYau On Yee, AnnieYeung Yuk Lun (appointed on 27 May 2024)Ng Yi Kum, Estella (resigned on 27 May 2024) 周治偉（主席）陳裕光陳偉康 AUDIT COMMITTEEChow Chee Wai, Christopher(Chairman)Chan Yue Kwong, MichaelAlex Chan 周治偉（主席）陳裕光邱安儀陳偉康伍綺琴（於2024年5月27日辭任） REMUNERATION COMMITTEEChow Chee Wai, Christopher(Chairman) Chan Yue Kwong, MichaelYau On Yee, AnnieAlex ChanNg Yi Kum, Estella (resigned on 27 May 2024) 陳裕光（主席）周治偉邱安儀 NOMINATION COMMITTEEChan Yue Kwong, Michael(Chairman)Chow Chee Wai, ChristopherYau On Yee, Annie 邱安儀（主席）伍綺琴（於2024年5月27日辭任） EXECUTIVE COMMITTEEYau On Yee, Annie(Chairman)Ng Yi Kum, Estella (resigned on 27 May 2024) 香港鰂魚涌華蘭路18號太古坊港島東中心17樓 LEGAL ADVISERReed Smith Richards Butler LLP17/F, One Island East, Taikoo Place, 18 Westlands Road, Quarry Bay, Hong Kong AUDITOR 執業會計師註冊公眾利益實體核數師香港鰂魚涌英皇道979號太古坊1座27樓 Ernst & YoungCertified Public Accountants Registered Public Interest Entity Auditor27/F, One Taikoo Place, 979 King’s Road, Quarry Bay, Hong Kong 香港德輔道中83號 PRINCIPAL BANKERSHang Seng Bank Limited83 Des Voeux Road Central, Hong Kong 香港德輔道中61-65號 China CITIC Bank International Limited61-65 Des Voeux Road Central, Hong Kong United Overseas Bank Limited28/F, Champion Tower, 3 Garden Road, Central, Hong Kong 香港中環花園道3號冠君大廈28樓 Fubon Bank (Hong Kong) LimitedFubon Bank Building, 38 Des Voeux Road Central, Hong Kong 香港德輔道中38號富邦銀行大廈 香港皇后大道中28號中匯大廈26樓 Bank SinoPac, Hong Kong Branch26/F, Central Tower, 28 Queen’s Road Central, Hong Kong 香港中環干諾道中3號中國建設銀行大廈28樓 China Construction Bank (Asia) Corporation Limited28/F, CCB Tower, 3 Connaught Road Central, Central, Hong Kong Cohort Limited3rd Floor, Sofia House, 48 Church Street,Hamilton HM 12, Bermuda PRINCIPAL SHARE REGISTRARCohort Limited3rd Floor, Sofia House, 48 Church Street,Hamilton HM 12, Bermuda 香港灣仔皇后大道東183號合和中心17樓1712至1716號舖 HONG KONG BRANCH SHARE REGISTRARComputershare Hong Kong Investor Services LimitedShops 1712-1716, 17/F, Hopewell Centre,183 Queen’s Road East, Wan Chai, Hong Kong 3rd Floor, Sofia House, 48 Church Street,Hamilton HM 12, Bermuda REGISTERED OFFICE3rd Floor, Sofia House, 48 Church Street,Hamilton HM 12, Bermuda 香港九龍紅磡民裕街30號興業工商大廈地下B座 PRINCIPAL PLACE OF BUSINESS IN HONG KONGGround Floor, Block B, Summit Building,30 Man Yue Street, Hunghom, Kowloon, Hong Kong 417 STOCK CODE417 WEBSITEwww.tslj.com www.tslj.com STRATEGICTRANSFORMATIONFOR STRIVINGFORWARD RESULTS業 績 The market changes have brought us both opportunitiesand challenges. In order to address these challenges, wewill optimize internal processes and enhance operationalmanagement.With unwavering determination, we willcontinuously strive to provide our customers with the highestquality service experience. 市場的變化為我們帶來了機遇與挑戰，為了迎接這些挑戰，我們將優化內部流程並加強營運管理，我們將以堅定的決心不斷努力，為客戶提供最優質的服務體驗。 The board of directors (the “Board” or each of the directors, the “Director” andcollectively the “Directors”) of Tse Sui Luen Jewellery (International) Limited (the“Company”) announces the unaudited consolidated interim results of the Companyand its subsidiaries (the “Group”) for the six months ended 30 September 2024 (the“Period”). The interim results for the Period have been reviewed by the Company’saudit committee (the “Audit Committee”). 謝瑞麟珠寶（國際）有限公司（「本公司」）董事會（「董事會」或各董事及全體統稱為「董事」）宣佈本公司及其附屬公司（「本集團」）截至2024年9月30日止六個月（「本期間」）之未經審核綜合中期業績。本期間之中期業績已由本公司之審核委員會（「審核委員會」）審閱。 CONSOLIDATED STATEMENT OFPROFIT OR LOSS綜 合 損 益 表 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME綜 合 全 面 收 益 表 CONSOLIDATED STATEMENT OFFINANCIAL POSITION綜 合 財 務 狀 況 報 表 CONSOLIDATED STATEMENT OFCHANGES IN EQUITY綜 合 權 益 變 動 表 此等儲備賬目組成綜合財務狀況報表之綜合儲備港幣470,959,000元（2024年3月31日：港幣491,429,000元）。 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS簡 明 綜 合 現 金 流 量 表 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS簡 明 綜 合 財 務 報 表 附 註 1. 1.BASIS OF PREPARATION