新耀莱中期报告 2024/2025

)(Incorporated in Bermuda with limited liability於百慕達註冊成立之有限公司(Stock Code股份代號: 970) Content Corporate Information2Financial Highlights8Management Discussion and Analysis11Condensed Consolidated Statement of Comprehensive Income37Condensed Consolidated Statement of Financial Position39Condensed Consolidated Statement of Changes in Equity41Condensed Consolidated Statement of Cash Flows43Notes to the Interim Condensed Consolidated Financial Statements44Additional Information80 Corporate Information Ju Qinghao(Chairman) (appointedwith effect from 21 June 2024and became as the Chairman witheffect from 22 June 2024) Qiu Peiyuan(appointed with effectfrom 23 April 2024)Wang Bangyi(Chairman) (appointedwith effect from 30 April 2024 andresigned with effect from22 June 2024)Zheng Hao Jiang(Chairman) (removedwith effect from 23 April 2024) Zhao Xiaodong(Deputy Chairmanand Chief Operating Officer)(removed with effect from23 April 2024)Zhu Lei(removed with effect from23 April 2024)Cheng Bin(removed with effect from23 April 2024) Non-executive Directors Sze Ka Ho(appointed with effect from21 June 2024)Wu Peng(appointed with effect from21 June 2024)You Yiyang(appointed with effect from23 April 2024)Li Qingsong(appointed with effectfrom 21 June 2024) Corporate Information Independent Non-executiveDirectors Chan Man Kit(appointed with effectfrom 23 April 2024)Liao Kenan(appointed with effect from21 June 2024)Ng Wai Hung(appointed with effectfrom 21 June 2024)Wang Hui(appointed with effect from21 June 2024)Li Baochun(appointed with effect from23 April 2024 and resigned witheffect from 22 June 2024) Gao Yafei(appointed with effect from23 April 2024 and resigned witheffect from 22 June 2024) Choy Sze Chung, Jojo(removed witheffect from 23 April 2024)Lam Kwok Cheong(removed witheffect from 23 April 2024)Gao Yu(removed with effect from23 April 2024)Liu Wenjing(removed with effect from23 April 2024)Li Min(removed with effect from23 April 2024) Corporate Information You Yiyang(appointed with effect from30 April 2024)Liao Kenan(appointed with effect from22 June 2024)Gao Yafei(appointed with effect from30 April 2024 and ceased with effectfrom 22 June 2024) Choy Sze Chung, Jojo(Chairman)(ceased as a member with effectfrom 23 April 2024) Lam Kwok Cheong(ceased as amember with effect from23 April 2024)Gao Yu(ceased as a member witheffect from 23 April 2024) Corporate Information REMUNERATIONCOMMITTEE Wang Hui(Chairlady) (appointedwith effect from 22 June 2024) Chan Man Kit(appointed with effectfrom 30 April 2024)You Yiyang(appointed with effect from30 May 2024)Ng Wai Hung(appointed with effectfrom 22 June 2024)Li Baochun(Chairman) (appointedwith effect from 30 April 2024and ceased with effect from22 June 2024)Gao Yafei(appointed with effect from30 April 2024 and ceased with effectfrom 22 June 2024) Lam Kwok Cheong(Chairman)(ceased as a member with effectfrom 23 April 2024)Choy Sze Chung, Jojo(ceased as amember with effect from23 April 2024)Zheng Hao Jiang(ceased as a memberwith effect from 23 April 2024) Corporate Information Ju Qinghao(Chairman) (appointed witheffect from 22 June 2024) Qiu Peiyuan(appointed with effectfrom 30 April 2024)Liao Kenan(appointed with effect from22 June 2024)Ng Wai Hung(appointed with effectfrom 22 June 2024)Wang Hui(appointed with effect from22 June 2024)Gao Yafei(Chairman) (appointed witheffect from 30 April 2024 andceased with effect from22 June 2024) Li Baochun(appointed with effect from30 April 2024 and ceased with effectfrom 22 June 2024) Liu Wenjing(Chairman) (ceased asa member with effect from23 April 2024) Lam Kwok Cheong(ceased asa member with effect from23 April 2024)Choy Sze Chung, Jojo(ceased asa member with effect from23 April 2024) Corporate Information Financial Highlights FINANCIAL HIGHLIGHTS 1,733,707,00039.7%1,046,126,000 R e v e n u ef 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 4decreasedby approximately 39.7%from HK$1,733,707,000 toHK$1,046,126,000 as compared with the revenue recorded in thecorresponding period last year. 214,033,000112,417,000 Grossprofit for the six months ended 30 September 2024decreased from HK$214,033,000 to HK$112,417,000. 39,920,00011,376,000 Otherincome,gains and losses for the six months ended 30September 2024 were losses of HK$39,920,000 (2023: losses ofHK$11,376,000). 328,542,000 Impairmentloss recognised on property,plant and equipmentamounted to approximately HK$328,542,000 (2023: nil). 89,877,000 Impairment loss recognised on other intangible assets amounted toapproximately HK$89,877,000 (2023: nil). 29,318,0007,437,000 Impairment loss recognised on goodwill amounted to approximatelyHK$29,318,000 (2023: approximately HK$7,437,000). Sellingand distribution costs for the six months ended 30September 2024 decreased by approximately 22.2% as comparedwith the same in the corresponding period last year. 22.2% 4.8% Administrative expenses for the six months ended 30 September2024decreased by app