谢瑞麟2025/2026中期报告

TABLE OF CONTENTS目錄 04Results業績 02Corporate Information公司資料 06Consolidated Statement ofProfit or Loss綜合損益表 08Consolidated Statement ofFinancial Position綜合財務狀況報表 07Consolidated Statement ofComprehensive Income綜合全面收益表 10Consolidated Statement ofChanges in Equity綜合權益變動表 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 44Management’s Discussionand Analysis管理層之討論及分析 54Other Information其他資料 CORPORATE INFORMATION公司 資 料 COMPANY NAME * Tse Sui Luen Jewellery (International) Limited(incorporated in Bermuda with limited liability) EXECUTIVE DIRECTORAnnie Yau Tse,JP(Chairman & Chief Executive Officer) INDEPENDENT NON-EXECUTIVE DIRECTORSChan Yue Kwong, Michael Chow Chee Wai, ChristopherAlex Chan 202511 4 COMPANY SECRETARYWong Ying Kit (appointed on 4 November 2025) 202510 5202511 4202510 5 Chang Hang Yee, Florence(appointed on 5 October 2025 and resigned on 4 November 2025)Yeung Yuk Lun (resigned on 5 October 2025) AUTHORISED REPRESENTATIVESAnnie Yau Tse, JPWong Ying Kit (appointed on 4 November 2025)Alex Chan (appointed on 5 October 2025 and resigned on 4 November 2025)Yeung Yuk Lun (resigned on 5 October 2025) 202511 4202510 5202511 4202510 5 AUDIT COMMITTEEChow Chee Wai, Christopher(Chairman)Chan Yue Kwong, MichaelAlex Chan REMUNERATION COMMITTEEChow Chee Wai, Christopher(Chairman)Chan Yue Kwong, MichaelAnnie Yau Tse,JPAlex Chan 20256 30 NOMINATION COMMITTEEChan Yue Kwong, Michael(Chairman)Chow Chee Wai, ChristopherAnnie Yau Tse,JPAlex Chan (appointed on 30 June 2025) EXECUTIVE COMMITTEEAnnie Yau Tse,JP(Chairman) 18 LEGAL ADVISERDEACONS5/F, Alexandra House, 18 Chater Road, Central, Hong Kong For identification purpose only 02 AUDITOR 979127 Ernst & YoungCertified Public Accountants Registered Public Interest Entity Auditor27/F, One Taikoo Place, 979 King’s Road, Quarry Bay, Hong Kong 83 PRINCIPAL BANKERSHang Seng Bank Limited83 Des Voeux Road Central, Hong Kong 61-65 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 328 38 Fubon Bank (Hong Kong) LimitedFubon Bank Building, 38 Des Voeux Road Central, Hong Kong 2826 Bank SinoPac, Hong Kong Branch26/F, Central Tower, 28 Queen’s Road Central, Hong Kong 328 China Construction Bank (Asia) Corporation Limited28/F, CCB Tower, 3 Connaught Road Central, Central, Hong Kong Cohort LimitedPenthouse Level, 5 Reid Street, Hamilton, HM11, Bermuda PRINCIPAL SHARE REGISTRARCohort LimitedPenthouse Level, 5 Reid Street, Hamilton, HM11, Bermuda 183171712 1716 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 Penthouse Level, 5 Reid Street, Hamilton, HM11, Bermuda REGISTERED OFFICEPenthouse Level, 5 Reid Street, Hamilton, HM11, Bermuda 30B PRINCIPAL PLACE OF BUSINESS IN HONG KONGGround Floor, Block B, Summit Building,30 Man Yue Street, Hunghom, Kowloon, Hong Kong STOCK CODE417 417 WEBSITEwww.tslj.com www.tslj.com On theBRINK of aTURNAROUND 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. The board of directors (the “Board” or each of the directors, the “Director” and collectivelythe “Directors”) of Tse Sui Luen Jewellery (International) Limited (the “Company”)announces the unaudited consolidated interim results of the Company and its subsidiaries(the “Group”) for the six months ended 30 September 2025 (the “Period”). The interimresults for the Period have been reviewed by the Company’s audit committee (the “AuditCommittee”). 20259 30 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 271,320,0002025331291,729,000 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.BASIS OF PREPARATION 34 These condensed consolidated interim financial statements havebeen prepared in accordance with the applicable disclosureprovisions of the Rules Governing the Listing of Securities on TheStock Exchange of Hong Kong Limited (the “Listing Rules” and the“Stock Exchange”, respectively) and the Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting” issued by theHong Kong Institute of Certified Public Accountants. 20253 31 This interim financial report contains condensed consolidatedfinancial statements and selected explanatory notes. The notesinclude an explanation of events and transactions that aresignific