德永佳集团中期报告2024

CONTENTS 02Corporate & Shareholder InformationFinancial Information04Condensed Consolidated Statement of Profit or Loss05Condensed Consolidated Statement of Comprehensive Income06Condensed Consolidated Statement of Financial Position08Condensed Consolidated Statement of Changes in Equity09Condensed Consolidated Statement of Cash Flows10Notes to the Interim Condensed Consolidated Financial Statements27Management’s Discussion and Analysis37Other Information Corporate & Shareholder Information DIRECTORS Poon Bun Chak(Executive Chairman)Ho Lai Hong(Chief Executive Officer)Poon Ho TakNg Mo PingCheng Shu Wing*Law Brian Chung Nin*Lin Kit Yee Anna**Independent Non-executive Directors **** AUDIT COMMITTEE Law Brian Chung Nin(Chairman)Cheng Shu WingLin Kit Yee Anna NOMINATION COMMITTEE Cheng Shu Wing(Chairman)Law Brian Chung NinLin Kit Yee AnnaHo Lai Hong REMUNERATION COMMITTEELin Kit Yee Anna(Chairman)Cheng Shu WingLaw Brian Chung NinHo Lai Hong COMPANY SECRETARYChan Chi Hon REGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 22316 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 16th Floor, Metroplaza Tower II223 Hing Fong Road, Kwai ChungNew Territories, Hong Kong AUDITOR Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor LEGAL ADVISORSJennifer Cheung & Co.Wilkinson & Grist Corporate & Shareholder Information PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBNP ParibasCitibank, N.A.The Hongkong and Shanghai Banking Corporation LimitedHang Seng BankMizuho Bank Limited PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE MUFG Fund Services (Bermuda) Limited4th Floor North, Cedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor North, Cedar House41 Cedar AvenueHamilton HM 12Bermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong http://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/ WEBSITES http://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/ Main Board of The StockExchange of Hong KongLimited003212,000 shares31 March 003212,000331 Stock CodeBoard LotFinancial Year End FINANCIAL CALENDAR 2024202411 141.03.0202412 16202412 1820251 8 Interim Results 2024:Results announcement dateInterim dividend 14 November 2024HK1.0 cent per ordinaryshareHK3.0 cents perordinary shareFrom 16 December 2024to 18 December 2024(both days inclusive)8 January 2025 Financial Information The board of directors (the “Board”) of Texwinca Holdings Limited(the “Company”) has pleasure in presenting the unaudited interimcondensed consolidated results of the Company and its subsidiaries(collectively referred to as the “Group”) for the six months ended30 September 2024. The interim results have been reviewed by theCompany’s audit committee. Financial Information CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Financial Information Financial Information Financial Information Financial Information NOTES TO THE INTERIM CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS 1.Basis of Preparation 1. The interim condensed consolidated financial statements areprepared in accordance with Hong Kong Accounting Standard(“HKAS”) 34Interim Financial Reportingissued by the HongKong Institute of Certified Public Accountants (the “HKICPA”)and Appendix 16 of the Rules Governing the Listing of Securities(the “Listing Rules”) on The Stock Exchange of Hong KongLimited (the “Stock Exchange”). 3416 These interim condensed consolidated financial statements donot include all the information and disclosures required in theannual financial statements, and should be read in conjunctionwith the Group’s annual financial statements for the year ended31 March 2024. 2. 2.Significant Accounting Policies The accounting policies and basis of preparation adopted in thepreparation of the interim condensed consolidated financialstatements are the same as those used in the Group’s annualfinancial statements for the year ended 31 March 2024, except inrelation to the following new and revised Hong Kong FinancialReporting Standards (“HKFRSs”) (which include all Hong KongFinancial Reporting Standards, HKASs and Interpretations)issued by the HKICPA that affect the Group and are adoptedfor the first time for the current period’s interim condensedconsolidated financial statements: The adoption of the above new and revised HKFRSs has hadno significant financial effect on these interim condensedconsolidated financial statements. Financial Information NOTES TO THE INTERIM CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS(continued) 3. 3.Significant Accounting Judgements and EstimatesThe judgments and estimates adopted in the preparation of theinterim condensed consolidated financial statements are thesame as those used in the Group’s annual financial statementsfor the year ended 31 March 2024. 4. 4.Operating Seg