旷世芳香2025年中期报告

CONTENTS目錄 04Definition釋義06Corporate information公司資料08Management discussion and analysis管理層討論與分析15Corporate governance report企業管治報告16Other information其他資料21Interim condensed consolidated statement of comprehensive income中期簡明綜合全面收益表23Interim condensed consolidated statement of financial position中期簡明綜合財務狀況表25Interim condensed consolidated statement of changes in equity中期簡明綜合權益變動表26Interim condensed consolidated statement of cash flows中期簡明綜合現金流量表28Notes to the interim condensed consolidated financial statements中期簡明綜合財務報表附註 董事會 BOARD OF DIRECTORS 執行董事 Executive directorsMr. JIN Jianxin (Chairman)Mr. TIAN Dong 非執行董事202577 Non-executive directorMr. SHAO Patrick (resigned on 7 July 2025) 獨立非執行董事 Independent non-executive directorsMr. LAI Chun YuMs. XU QiongMr. ZHOU Kai 公司秘書 COMPANY SECRETARY Mr. LAU Chung Wai (FCPA (Practising)) 審核委員會 AUDIT COMMITTEE 202577202577 Mr. LAI Chun Yu (Chairman)Ms. XU Qiong (appointed on 7 July 2025)Mr. ZHOU KaiMr. SHAO Patrick (resigned on 7 July 2025) 薪酬委員會 REMUNERATION COMMITTEE Mr. ZHOU Kai (Chairman)Mr. JIN JianxinMr. LAI Chun Yu 提名委員會 NOMINATION COMMITTEE Ms. XU Qiong (Chairlady)Mr. JIN JianxinMr. LAI Chun Yu 授權代表 AUTHORISED REPRESENTATIVES (for the purpose of the Listing Rules)Mr. LAU Chung WaiMr. TIAN Dong 外聘核數師 EXTERNAL AUDITOR 22 PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22nd FloorPrince’s BuildingCentral, Hong Kong KWUNG’S AROMA HOLDINGS LIMITEDInterim Report 2025 註冊辦事處 REGISTERED OFFICE 89 Nexus WayCamana BayGrand CaymanKY1-9009Cayman Islands 89 Nexus WayCamana BayGrand CaymanKY1-9009Cayman Islands 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS INHONG KONG 84111102 Unit 1102, 11th Floor, Brill PlazaNo. 84 To Kwa Wan RoadTo Kwa Wan, KowloonHong Kong 中國總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN THE PRC 827 827 Qixiang RoadNingbo City, Zhejiang ProvincePRC 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR Ogier Global (Cayman) Limited89 Nexus WayCamana BayGrand CaymanKY1-9009Cayman Islands Ogier Global (Cayman) Limited89 Nexus WayCamana BayGrand CaymanKY1-9009Cayman Islands 香港股份過戶登記處 HONG KONG SHARE REGISTRAR 1617 Tricor Investor Services Limited17th Floor, Far East Finance CentreNo. 16 Harcourt RoadHong Kong 股份代號 STOCK CODE 1925 1925 網站 WEBSITE http://www.kwungs.com(information on the website does not form part of this interim report) http://www.kwungs.com MANAGEMENT DISCUSSION AND ANALYSIS 業務回顧 BUSINESS REVIEW The Group provides solutions to customers on design and manufactureof home decoration products and home fragrance products, comprisingcore products such as home fragrance candles and home fragrancediffusers, which are considered to be widely used in people’s daily lives. 2020 The Group has set up a production plant in Yinzhou District, NingboCity, Zhejiang Province, the PRC (the“Yinzhou Plant”), which hasstarted operating since 2020. The Yinzhou Plant has been equippedwith more advanced and automated production equipment and betterlogistics solution. The Group further enhanced its production efficiencyby implementing“Informatisation”on the supply chain and productioncycle, which has been recognised by the Group’s customers as theproduction time can be further shortened. 96,00087,0002025630 In addition to the Yinzhou Plant, the Group has also taken a significantstep to establish a new comprehensive production base in Wuhu City,Anhui Province, the PRC. Having acquired a piece of land located at theSanshan Economic Development Zone* () with a totalsite area of approximately 96,000 sq.m., the Group has also completedthe construction of production facilities (the“Wuhu Production Base”),including warehouses, workshop buildings and staff quarters, with aconstruction area of approximately 87,000 sq.m. on such piece of land.The Wuhu Production Base has started operating during the six monthsended 30 June 2025. 2025630 In addition to the existing production facilities located in the PRC, theGroup has also expanded to set up new overseas production facilities.The Group has completed the setup of the production facilities inVietnam and put it into use during the six months ended 30 June2025, and the Group is in the process of setting up the new productionfacilities in Thailand. MANAGEMENT DISCUSSION AND ANALYSIS(CONTINUED)管 理 層 討 論 與 分 析（ 續 ） 近期發展 RECENT DEVELOPMENT 202581370.9%50% The European Commission (the“Commission”), the executive branchof the European Union, published on 13 August 2025 to implementa regulation to impose provisional anti-dumping duty on imports ofcandles, tapers and the like originating in the PRC (the“ProvisionalDuty”) as a result of the anti-dumping investigation carried out bythe Commission. The provisional duty rate applied to candle productsimported to countries of the European Union and produced by thesubsidiaries of the Company established in the PRC is 70.9% (the“Provisional Duty Rate”). The Commission states that the findingsconcerning the