建溢集團：中期報告20232024.pdf

1、for the six months ended 30 September 2023截至二零二三年九月三十日C O N T E N T S目 錄Condensed Consolidated Income Statement 簡明綜合收益表Condensed Consolidated Statement of Comprehensive Income 簡明綜合全面收益表Condensed Consolidated Statement of Financial Position 簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equi

2、ty 簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表Notes to Condensed Consolidated Financial Information 簡明綜合財務資料附註Management Discussion and Analysis 管理層討論及分析Corporate Governance and Other Information 企業管治及其他資料24578929422INTERIM REPORT 2023/2024 中期報告KIN YAT HOLDINGS LIMITED 建溢集團有限公司

3、CONDENSED CONSOLIDATED INCOME STATEMENT簡明綜合收益表 The Board of Directors(the“Board”)of Kin Yat Holdings Limited(“Kin Yat”,the“Company”)would like to report the unaudited condensed consolidated financial information of the Company and its subsidiaries(collectively,the“Group”)for the six months ended 30

4、September 2023(the“Period”or“1H FY2024”),together with the comparative figures for the previous corresponding period and the relevant explanatory notes.The interim financial information has been reviewed by the Audit Committee of the Company(the“Audit Committee”)but has not been reviewed by the audi

5、tor of the Company.CONDENSED CONSOLIDATED INCOME STATEMENTUnauditedfor the six months ended30 September未經審核截至九月三十日止六個月20232022二零二三年二零二二年NotesHK$000HK$000附註千港元千港元 Revenue收益3552,266697,224Costs of sales銷售成本(477,455)(608,776)Gross profit before impairment減值前之毛利74,81188,448Cost of sales Impairment of pr

6、operties under development and completed properties held for sale銷售成本發展中物業及 持作出售之竣工物業減值5(187,919)Gross profit(loss)after impairment減值後之毛利（毛損）74,811(99,471)Other income and gains,net其他收入及收益，淨額373,27011,722Selling and distribution expenses銷售及分銷開支(15,437)(21,716)Administrative expenses行政開支(66,256)(46,4