香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責，對其 準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容 而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 （股份代號：0113） 截至二零二五年三月三十一日止年度之集團末期業績 1 廸生創建(國際)有限公司（「本公司」）董事局（「董事局」）宣佈，本公司及其附屬公 司（合稱「本集團」）截至二零二五年三月三十一日止年度之綜合末期業績連同去年同期 之比對數字如下： 綜合損益表 截至二零二五年三月三十一日止年度 | | | 截至三月三十一日止財政年度 | | | --- | --- | --- | --- | | | | 二零二五年 | 二零二四年 | | | 附註 | 港幣千元 | 港幣千元 | | 收入 | 2 | 1,921,768 | 2,400,137 | | 銷售成本 | | (1,062,672) | (1,302,226) | | 毛利 | | 859,096 | 1,097,911 | | 其他收益 | 3 | 54,302 | 79,728 | | 銷售及分銷支出 | | (451,632) | ...

Financial Performance - For the six months ending September 30, 2024, the group's revenue was HKD 968 million, a decrease of 24.4% compared to HKD 1.272 billion in the same period last year[19]. - Net profit attributable to equity shareholders was HKD 131.6 million, down 40.1% from HKD 219.7 million in the same period last year[19]. - Gross profit for the same period was HKD 426,097,000, down 24.8% from HKD 566,240,000 year-over-year[33]. - Operating profit decreased to HKD 160,522,000, representing a decline of 37.4% from HKD 256,510,000 in the previous year[33]. - Profit attributable to equity shareholders for the period was HKD 131,590,000, a decrease of 40.1% compared to HKD 219,724,000 in the prior year[33]. - Total comprehensive income attributable to equity shareholders was HKD 134,915,000, compared to HKD 196,026,000 in the previous year, reflecting a decline of 31.2%[36]. - The reported segment profit for the six months ended September 30, 2024, was HKD 104,272,000, down 48% from HKD 199,278,000 in 2023[63]. - Total revenue for the six months ended September 30, 2024, was HKD 961,807,000, a decrease of 24% compared to HKD 1,272,372,000 in 2023[67]. Dividends and Shareholder Returns - The board declared an interim dividend of HKD 0.10 per ordinary share, consistent with the previous year[20]. - The company declared an interim dividend of HKD 0.10 per share for the current period, consistent with the previous year[75]. - The company's dividend payments for the six months ended September 30, 2024, amounted to HKD 137,971,000, an increase from HKD 106,435,000 in 2023, representing a rise of 29.7%[47]. - The board approved a share buyback program of up to HKD 100 million to enhance shareholder returns and maintain financial strength[20]. Market and Operational Outlook - The outlook for the Hong Kong retail market remains weak due to slow recovery in the real estate market and weak consumer confidence[23]. - The group remains optimistic about the long-term prospects in China and will seek to expand its business in the region[23]. - In Taiwan, despite weak consumer confidence, sales revenue increased by 3.4% in local currency[21]. - In China, retail and e-commerce sales grew by 2.3% in local currency, attributed to the expansion of the retail network and integration of the distribution network[21]. Cash Flow and Financial Position - The group holds net cash of HKD 2.873 billion, enabling it to navigate the challenging retail environment and potential economic downturns[25]. - Operating cash flow before changes in working capital for the six months ended September 30, 2024, was HKD 172,847,000, compared to HKD 279,262,000 for the same period in 2023, representing a decrease of 38.1%[47]. - Cash generated from operating activities for the six months ended September 30, 2024, was HKD 130,692,000, down from HKD 144,060,000 in 2023, a decline of 9.5%[47]. - The total cash and cash equivalents as of September 30, 2024, were HKD 3,448,661,000, up from HKD 3,225,654,000 at the end of the previous period, reflecting an increase of 6.9%[47]. - The company's cash and bank balances stood at HKD 3.486 billion as of September 30, 2024, slightly down from HKD 3.496 billion as of March 31, 2024[109]. - The current ratio of the company was 4.1 times as of September 30, 2024, up from 3.3 times as of March 31, 2024, indicating improved liquidity[110]. - As of September 30, 2024, the company had bank loans of HKD 575,442,000, down from HKD 799,093,000 as of March 31, 2024[82]. - The effective borrowing interest rate as of September 30, 2024, was 4.74%, compared to 5.63% as of March 31, 2024[82]. Assets and Liabilities - Non-current assets as of September 30, 2024, totaled HKD 643,567,000, down from HKD 812,820,000 as of March 31, 2024[40]. - Current assets decreased to HKD 3,259,383,000 from HKD 3,164,473,000, indicating a slight increase of 3.0%[40]. - Total liabilities decreased to HKD 1,066,528,000 from HKD 1,381,132,000, a reduction of 22.7%[40]. - The company's net assets as of September 30, 2024, were HKD 3,568,680,000, slightly down from HKD 3,571,736,000 as of March 31, 2024[40]. - The company experienced a decrease in inventory by HKD 12,996,000 for the six months ended September 30, 2024, compared to an increase of HKD 26,649,000 in the same period of 2023[47]. - The company reported a decrease in accounts payable and accrued liabilities by HKD 83,804,000 for the six months ended September 30, 2024, compared to an increase of HKD 20,494,000 in the same period of 2023[47]. - Contract liabilities decreased significantly to HKD 12,505 from HKD 31,413, representing a decline of 60.2%[83]. - Other payables, accruals, and provisions totaled HKD 182,316, down 18.6% from HKD 224,074[83]. Corporate Governance and Compliance - The company adheres to high standards of corporate governance to enhance transparency and protect shareholder interests[115]. - The company has complied with all applicable provisions of the corporate governance code, except for the CEO's responsibilities being fulfilled by the Group Executive Chairman[115]. - The audit committee has reviewed the unaudited consolidated interim results for the six months ending September 30, 2024[119]. Employee and Remuneration - The total employee cost, including directors' remuneration, was HKD 114.9 million for the year, compared to HKD 129.7 million in 2023, reflecting a reduction in workforce from 754 to 618 employees[108]. - The company’s employee remuneration policy is regularly reviewed by the board, with the remuneration committee overseeing the compensation of directors and senior management[108].

Financial Performance - For the six months ending September 30, 2024, the group's revenue was HKD 961.8 million, a decrease of 24.4% compared to HKD 1,272.4 million in the same period last year[3]. - Net profit attributable to equity shareholders was HKD 131.6 million, down 40.1% from HKD 219.7 million year-on-year[3]. - The total comprehensive income attributable to equity shareholders for the period was HKD 134.9 million, compared to HKD 196.0 million in the previous year[14]. - The profit before tax for the six months ended September 30, 2024, was HKD 131.59 million, compared to HKD 219.72 million for the same period in 2023, indicating a decrease of approximately 40%[40]. - The total tax expense for the period was HKD 6.15 million, significantly higher than HKD 1.98 million in the previous year, reflecting an increase of about 209%[37]. - Basic and diluted earnings per share for the period were calculated based on a profit attributable to ordinary shareholders of HKD 131.59 million, compared to HKD 219.72 million in the previous year[40]. Revenue Breakdown - Revenue from luxury goods sales amounted to HKD 902,856,000, down 26.0% from HKD 1,218,678,000 year-on-year[29]. - Revenue from securities investment was HKD 58,951,000, an increase of 9.4% from HKD 53,694,000 in the same period last year[29]. - Revenue from Hong Kong was HKD 574,286,000, a decrease of 35.5% from HKD 890,985,000 in the previous year[33]. - Revenue from Taiwan remained stable at HKD 270,168,000, slightly down from HKD 270,706,000 year-on-year[33]. Shareholder Returns - The group plans to repurchase up to HKD 100 million of its shares within the next year to enhance shareholder returns and maintain financial strength[3]. - The interim dividend declared was HKD 0.10 per share, consistent with the previous year's interim dividend of HKD 0.10 per share, totaling HKD 39.42 million[41]. - The board declared an interim dividend of HKD 0.10 per ordinary share, maintaining the same level as 2023, with a payout ratio of 29.96%, up from 17.94% in 2023, totaling approximately HKD 39.42 million[57]. Operational Insights - In Taiwan, despite weak consumer confidence, the group's sales revenue grew by 3.4% in local currency[4]. - In China, retail and e-commerce sales increased by 2.3% in local currency, attributed to the expansion of the retail network and integration of the distribution network[4]. - The group anticipates no significant improvement in consumer spending in Hong Kong in the foreseeable future[5]. - The group remains optimistic about the long-term prospects in China and will seek to continue expanding its business in the region[7]. Financial Position - The group holds net cash of HKD 2.87 billion, positioning it to navigate a challenging retail environment and potential economic downturns[9]. - As of September 30, 2024, the company had bank loans secured amounting to HKD 575.44 million, down from HKD 799.09 million as of March 31, 2024[44]. - The company's commercial receivables as of September 30, 2024, included HKD 64.13 million that were not yet due, compared to HKD 92.09 million as of March 31, 2024, indicating a decrease of approximately 30%[43]. - The total liabilities, including commercial payables, were HKD 287.33 million as of September 30, 2024, down from HKD 369.12 million as of March 31, 2024[46]. - The company reported a significant increase in other payables and accruals, totaling HKD 182.32 million as of September 30, 2024, compared to HKD 224.07 million as of March 31, 2024[46]. - The group maintained a zero debt-to-capital ratio as of September 30, 2024, consistent with the previous period, indicating no reliance on bank loans after accounting for cash reserves[55]. - The group's net current financial resources stood at HKD 28.732 billion as of September 30, 2024, an increase from HKD 26.705 billion on March 31, 2024, with cash and bank balances of HKD 34.486 billion[54]. - The current ratio (current assets to current liabilities) improved to 4.1 times as of September 30, 2024, compared to 3.3 times on March 31, 2024[55]. Compliance and Governance - The company did not apply any new accounting standards or interpretations that have not yet come into effect during the reporting period[22]. - The independent review report by KPMG confirmed that the financial statements for the period ended March 31, 2024, were free from material misstatement[19]. - The company has not disclosed any major customer information as it does not rely on a concentrated customer base[26]. Employment and Costs - As of September 30, 2024, the group employed 618 staff, a decrease from 754 in 2023, with total employee costs amounting to HKD 114.9 million, down from HKD 129.7 million in 2023[53]. - The company has capital commitments of HKD 7.60 million as of September 30, 2024, slightly down from HKD 7.70 million as of March 31, 2024[49].

Financial Performance - The group's revenue for the fiscal year ending March 31, 2024, was HKD 2.401 billion, an increase of 12.6% compared to HKD 2.113 billion in the previous year[6]. - Net profit attributable to equity shareholders was HKD 350.8 million, up 38.9% from HKD 252.6 million in the previous year[27]. - The net profit attributable to equity shareholders for the year was HKD 350.08 million, an increase of 38.9% compared to HKD 252.6 million in 2023[39]. - In Taiwan, the group achieved a sales revenue growth of 10.5% in local currency despite weak consumer confidence[8]. - Hong Kong contributed 70.2% to total sales, Taiwan accounted for 24.5%, and other regions made up 5.3%[9]. Dividends and Shareholder Returns - The board proposed a final dividend of HKD 0.35 per share, totaling a dividend yield of 9.15% based on the closing price of HKD 4.92 on March 28, 2024[28]. - The proposed final dividend is HKD 0.35 per ordinary share, compared to HKD 0.27 in 2023[67]. Operational Overview - The group currently operates a retail network of 61 stores, including 5 in Hong Kong, 28 in China, and 28 in Taiwan[30]. - The group plans to continue strict control over operational costs and inventory management[8]. - The group maintains a cautious outlook on the short-term prospects in China due to weak consumer sentiment but remains optimistic about long-term growth opportunities in the market[13]. - The group plans to continue expanding its business in China despite a cautious short-term outlook due to weak consumer sentiment[62]. Financial Position - The group holds a net cash position of HKD 2.67 billion, enabling it to navigate a challenging retail environment and potential economic downturn risks[33]. - As of March 31, 2024, the group's net current financial resources amounted to HKD 2.67 billion, up from HKD 1.26 billion in 2023[54]. - The group maintained a current ratio of 3.3 times as of March 31, 2024, compared to 2.3 times in the previous year[77]. - The group has a zero capital-to-debt ratio, indicating no reliance on bank loans after accounting for cash reserves[77]. Governance and Management - The company’s founder and major shareholder, Sir Pan, has been leading the board since 1992, ensuring effective governance and oversight[82]. - The company’s Chief Operating Officer, Mr. Pan, has been overseeing retail operations in Hong Kong and mainland China since his appointment in September 2022[83]. - The company’s financial reporting is overseen by Mr. Chan, an executive director with extensive auditing experience prior to joining the group in 1983[84]. - The company’s board includes members with extensive backgrounds in finance, retail, and investment, contributing to informed decision-making[85][86][87]. - The company has established governance policies, including anti-corruption and insider trading policies, to ensure compliance with legal and regulatory requirements[186]. - The board has delegated daily management responsibilities to the management team, including the implementation of strategies set by the board[180]. Risk Management - The company has a robust risk management and internal control system in place to monitor and manage performance across different business units[180]. Agreements and Contracts - The company signed a commodity sales renewal agreement with Dunhill Marketing on March 26, 2024, extending the agreement for three years until March 31, 2027, with maximum annual sales receivables of HKD 1 million, HKD 1.3 million, and HKD 1.69 million for the fiscal years ending March 31, 2025, 2026, and 2027 respectively[95]. - The company has a significant relationship with Dickson Investment Holding (PTC) Corporation, which holds substantial equity interests in the company[90]. - The company continues to engage in transactions with Dickson Communications for advertising and marketing services under normal commercial terms[129]. - The company continues to engage in transactions with Harvey Nichols Group Limited, primarily related to sales through its e-commerce platform, which are conducted under normal commercial terms[159]. Compliance and Reporting - The company acknowledges its responsibility to prepare consolidated financial statements that fairly reflect the group's financial position[186]. - The company has fully complied with the listing rules regarding the number of independent non-executive directors and their qualifications for the fiscal year ending March 31, 2024[189]. - The remuneration committee consists of three members, with independent non-executive director Mr. Ma Ching Yuen serving as chairman, and has held 1 meeting[193]. - Independent non-executive director Ms. Lam Shih Wan was appointed effective June 15, 2023, and has confirmed her understanding of her responsibilities as a director[199]. - The company has a clear separation of roles between the chairman and the CEO to ensure distinct responsibilities[187]. - The nomination committee is currently composed of four members, with Sir Pan Tze Sing as chairman[196].

Financial Performance - For the fiscal year ending March 31, 2024, the group's revenue was HKD 2,400,137, an increase of 12.6% compared to HKD 2,130,785 for the previous year[27][28] - Gross profit for the fiscal year was HKD 1,097,911, up from HKD 996,112 in the previous year[3] - Operating profit increased to HKD 421,916 from HKD 325,092 year-on-year[3] - Profit attributable to equity shareholders for the year was HKD 350,767, compared to HKD 252,637 in the previous year[3] - Basic and diluted earnings per share rose to HKD 0.89 from HKD 0.641 in the previous year[3] - The group achieved a sales revenue increase of 11.4% for the fiscal year ending March 31, 2024[29] - The group reported a total comprehensive income attributable to equity shareholders of HKD 328,497,000 for the year, compared to HKD 229,232,000 in the previous year[83] - The net profit attributable to equity shareholders increased to HKD 350.8 million, up 38.9% from HKD 252.6 million in the previous year[137][138] - Total reported segment revenue reached HKD 2,400.1 million, compared to HKD 2,130.8 million in the previous year, reflecting a growth of approximately 12.6%[123] Dividends - The company declared an interim dividend of HKD 0.10 per share and a proposed final dividend of HKD 0.035 per share[19] - The proposed final dividend is HKD 0.35 per share, totaling approximately HKD 137.97 million, an increase from HKD 106.43 million the previous year[36] - The total annual dividend per share is HKD 0.45, compared to HKD 0.35 the previous year[36] - The proposed final dividend is HKD 0.35 per share, combined with an interim dividend of HKD 0.10, totaling HKD 0.45 per share, resulting in a dividend yield of 9.15% based on the closing price of HKD 4.92 on March 28, 2024[60] Operating Expenses and Costs - The group’s operating expenses, including selling and distribution, administrative, and other operating expenses, totaled HKD 755,723, compared to HKD 645,079 in the previous year[3] - The company reported a financing cost of HKD 66,543, up from HKD 50,716 in the previous year[3] - The group plans to continue strict control over operating costs and inventory to enhance profitability[139] - The group employed 683 staff as of March 31, 2024, down from 732 in the previous year, with total employee costs amounting to HKD 306 million compared to HKD 261.8 million in the prior year[61] Assets and Liabilities - The total non-current assets were valued at HKD 1,131,379, down from HKD 1,565,266 in the previous year[21] - The group's reported total assets as of March 31, 2024, are HKD 5,358,425,000, a decrease from HKD 5,599,964,000 in the previous year[80] - The total liabilities reported are HKD 1,786,689,000, down from HKD 2,210,870,000 in the previous year[80] - The current ratio as of March 31, 2024, is 3.3 times, up from 2.3 times the previous year[42] - The total tax expense for the fiscal year ending March 31, 2024, is HKD 4,606,000, a decrease from HKD 21,739,000 in the previous year[58] - The group’s total segment assets reported are HKD 6,103,376,000, down from HKD 6,354,598,000 in the previous year[80] - The group’s segment liabilities decreased to HKD 2,531,640,000 from HKD 2,965,504,000 year-on-year[80] - Total liabilities decreased to HKD 1,381,132,000 from HKD 1,689,610,000, reflecting a reduction of about 18.2%[85] Market and Sales Performance - Retail and e-commerce sales in China grew by 34.7% in local currency[53] - Sales in Taiwan grew by 10.5% in local currency despite weak consumer confidence, indicating resilience in the market[139] - Hong Kong contributed 70.2% to total sales, while Taiwan accounted for 24.5% and other regions contributed 5.3%[140] - The retail network currently consists of 61 stores, including 5 in Hong Kong, 28 in China, and 28 in Taiwan[30] - The group anticipates a challenging retail market in Hong Kong for the fiscal year, influenced by weaker currencies in Japan and Europe, leading to increased consumer spending abroad[65] Strategic Outlook - The group aims to consolidate its retail network and manage its investment portfolio conservatively[32] - The group plans to continue evaluating business opportunities to strengthen its financial and market position[33] - The company maintains a cautious outlook on the short-term prospects in China due to weak consumer sentiment, while remaining optimistic about long-term growth opportunities in the market[110] - The company plans to continue expanding its business in China, focusing on leveraging long-term market potential[110] - The group has maintained significant non-committed short-term credit facilities with selected international banks for operational flexibility[144] Impairment and Losses - A total impairment loss of HKD 40,000,000 was recognized for certain right-of-use assets, compared to HKD 30,000,000 in the previous year[95] - The group recognized an impairment loss of HKD 5 million on certain properties, machinery, and equipment during the year[127] Cash and Financial Position - The group reported a net cash and bank balance of HKD 3.466 billion as of March 31, 2024, compared to HKD 3.267 billion in the previous year[34] - The group's cash net position stands at HKD 2.67 billion, providing a strong financial foundation to navigate challenging retail environments and potential economic downturns[142] - Cash and bank balances rose to HKD 3,469,605,000 from HKD 3,267,883,000, an increase of approximately 6.2%[85] - The net asset value increased to HKD 3,571,736,000 from HKD 3,389,094,000, indicating a growth of approximately 5.4%[85] - The group’s interest income increased to HKD 94,813,000 from HKD 52,793,000 year-on-year, while interest expenses on bank loans remained unchanged at zero[79] Product Mix - The product mix includes watches and jewelry at 39.8%, cosmetics and beauty products at 30.3%, fashion and accessories at 25.1%, and securities trading at 4.8%[168]

Financial Performance - The net profit attributable to equity shareholders was HKD 219.724 million, an increase of 41.5% compared to HKD 155.312 million in the same period last year[24]. - Revenue for the six months ended September 30, 2023, was HKD 1.273 billion, up 26.1% from HKD 1.009 billion in the previous year[43]. - The operating profit for the period was HKD 256.51 million, compared to HKD 197.878 million in the previous year[35]. - The total comprehensive income attributable to equity shareholders for the period was HKD 196,026,000, compared to HKD 119,212,000 in the previous year, representing a significant increase[68]. - The company reported a pre-tax profit for the period, with basic and diluted earnings per share of HKD 219,724,000, compared to HKD 155,312,000 for the same period last year[133]. Revenue Growth - Sales in Taiwan experienced an 8.5% growth in revenue and a record profit growth of 23.4% during the review period[26]. - Retail and wholesale sales in China grew by 32% in local currency during the review period, with 64% of retail sales growth attributed to new store openings in high-traffic shopping centers[45]. - Revenue from Hong Kong was HKD 890,985,000 for the six months ended September 30, 2023, compared to HKD 682,323,000 in 2022, reflecting a growth of 30.5%[128]. - The revenue from cosmetics and beauty products surged to HKD 467,953 thousand, compared to HKD 250,364 thousand, marking an increase of approximately 87.2%[104]. - The revenue from external customers for the six months ended September 30, 2023, was HKD 1,218,678,000, an increase of 24.7% compared to HKD 976,847,000 for the same period in 2022[126]. Dividend and Shareholder Returns - A mid-term dividend of HKD 0.10 per share was declared, representing a 25% increase from the previous year's HKD 0.08[44]. - The total amount of the interim dividend is approximately HKD 39.42 million, compared to HKD 31.54 million in 2022[189]. - The interim dividend declared is HKD 0.10 per ordinary share, a 25% increase from HKD 0.08 in 2022, with a payout ratio of 17.94%[189]. Cash and Liquidity - The company has a net cash position of HKD 2.269 billion, which positions it well to face potential global economic downturns[30]. - Cash generated from operating activities before changes in working capital was HKD 279,262,000 for the six months ended September 30, 2023, compared to HKD 257,109,000 for the same period in 2022, representing an increase of approximately 8.9%[75]. - Cash and cash equivalents increased to HKD 3,225,654,000 as of September 30, 2023, compared to HKD 3,157,983,000 on April 1, 2023, marking an increase of approximately 2.14%[75]. - The total increase in cash and cash equivalents for the period was HKD 81,848,000, contrasting with a decrease of HKD 46,111,000 in the same period last year[75]. - The company reported a net cash inflow from investment activities of HKD 252,690,000 for the six months ended September 30, 2023, significantly higher than HKD 69,950,000 in the same period of the previous year[75]. Operational Strategy - The company plans to close the "Harvey Nichols" store in the Landmark after the fiscal year, consolidating operations to reduce costs and enhance profitability[44]. - The group plans to continue integrating its distribution network cautiously while expanding its retail presence[45]. - The group will adopt a prudent approach to managing its retail network and will strictly control costs across all operational levels[49]. - The company will continue to seek new investment opportunities to diversify and expand its profit base[29]. Market Conditions and Outlook - The company maintains a cautious optimism regarding its Taiwan business for the remainder of the year, despite weak consumer sentiment[28]. - The group remains cautious about the retail environment in Hong Kong, citing ongoing declines in the stock and real estate markets, as well as high interest rates negatively impacting consumer spending[47]. - Despite cautious consumer sentiment in China, the group maintains an optimistic long-term outlook and plans to continue expanding its business in the region[48]. - The group faces intense competition from markets such as Japan and Europe, which offer luxury goods at significantly lower prices due to currency weakness and tax refund incentives for tourists[47]. Assets and Liabilities - As of September 30, 2023, total assets less current liabilities amounted to HKD 3,940,186,000, compared to HKD 3,910,354,000 as of March 31, 2023[69]. - The group reported a net asset value of HKD 3,478,685,000 as of September 30, 2023, an increase from HKD 3,389,094,000 as of March 31, 2023[69]. - The total amount payable to related companies was HKD 10.510 million as of September 30, 2023, compared to HKD 7.617 million as of March 31, 2023[162]. - The group’s total liabilities included commercial payables amounting to HKD 1.195 billion as of September 30, 2023[168]. Employee and Governance - Total employee costs, including director remuneration, amounted to HKD 129.7 million, an increase from HKD 114.2 million in 2022[186]. - The group employed 754 staff as of September 30, 2023, an increase from 740 in 2022[186]. - The company has adhered to the corporate governance code principles, ensuring high standards of governance and transparency[191].

Financial Performance - The group's revenue for the six months ended September 30, 2023, was HKD 1,272.37 million, an increase of 26.1% compared to HKD 1,008.62 million in the same period last year[2][7]. - The gross profit for the period was HKD 566.24 million, up from HKD 475.20 million, reflecting a strong performance despite market challenges[7]. - The basic and diluted earnings per share increased to HKD 0.557 from HKD 0.394, representing a significant improvement in profitability[7]. - The total comprehensive income attributable to equity shareholders for the period was HKD 196.03 million, compared to HKD 119.21 million in the prior year[9]. - The net profit attributable to equity shareholders for the six months ended September 30, 2023, was HKD 219.724 million, an increase of 41.5% compared to HKD 155.530 million in the same period last year[82]. - The total profit before tax for the six months ended September 30, 2023, was HKD 1,272,372, compared to HKD 1,008,621 for the same period in 2022, reflecting a growth of 26.1%[112]. Sales and Market Performance - Retail and wholesale sales in China grew by 32% in local currency, with 64% of retail sales growth attributed to new store openings in high-traffic shopping centers[20]. - In Taiwan, despite weak consumer confidence, the group achieved a sales revenue growth of 8.5% and a record profit growth of 23.4% during the review period, attributed to effective control of gross margin, operating costs, and inventory[83]. - Revenue from luxury goods sales for the six months ended September 30, 2023, was HKD 1,218,678, an increase of 24.7% compared to HKD 976,847 for the same period in 2022[110]. - The revenue from cosmetics and beauty products significantly increased to HKD 467,953, up 86.8% from HKD 250,364 in the previous year[110]. - The profit from the luxury goods segment for the six months ended September 30, 2023, was HKD 199,278, representing a 32.3% increase from HKD 150,628 in the same period last year[112]. Operational Strategy - The company plans to close the "Harvey Nichols" store in Landmark after the fiscal year, consolidating operations into the Taikoo Place store to reduce operational costs and enhance profitability[3]. - The company will continue to manage its retail network prudently and strictly control operational costs in response to market conditions[22]. - The company remains optimistic about the long-term prospects in China and will seek to expand its business in the region despite current consumer caution[5]. - The group will continue to seek new investment opportunities to diversify and expand its profit base[85]. Financial Position - As of September 30, 2023, the current ratio was 2.7 times, an increase from 2.3 times as of March 31, 2023[46]. - The total assets less current liabilities amounted to HKD 3,940.186 million as of September 30, 2023, compared to HKD 3,910.354 million as of March 31, 2023[51]. - The group had cash and bank balances of HKD 3,225.654 million as of September 30, 2023, slightly down from HKD 3,267.883 million as of March 31, 2023[51]. - The group’s total equity attributable to equity shareholders was HKD 3,478.685 million as of September 30, 2023, compared to HKD 3,389.094 million as of March 31, 2023[51]. - The group’s financial position remains strong with a debt-to-equity ratio of zero times as of September 30, 2023[46]. - The group reported a profit of HKD 20.5 million from its investment portfolio, compared to HKD 4.7 million in the previous year[100]. Employee and Operational Costs - As of September 30, 2023, the group employed 754 staff, an increase from 740 in 2022[143]. - Total employee costs amounted to HKD 129.7 million, up from HKD 114.2 million in 2022, reflecting a significant increase in personnel expenses[143]. Dividends and Shareholder Returns - The company declared an interim dividend of HKD 0.10 per share, a 25% increase from the previous year's HKD 0.08[19]. - The group plans to distribute an interim dividend of HKD 0.10 per ordinary share, compared to HKD 0.08 in the previous year[1]. Market Challenges - The company anticipates a continued weak retail environment in Hong Kong due to declining consumer confidence and high interest rates, impacting customer spending negatively[21]. - The effective borrowing interest rate as of September 30, 2023, was 5.95%, up from 5.18% as of March 31, 2023[66]. - The group maintains significant non-committed short-term credit facilities with selected international banks, indicating a stable cash position and no expected large drawdowns in the second half of the fiscal year[144].

綜合損益表 57 59 60 61-62 63-119 116-119 集團五年財務撮要 120 • 2 • 集團資料 董事局： 集團執行主席： 潘廸生 執行董事： 潘冠達（首席營運官） 陳漢松 劉汝熹 獨立非執行董事： 馬清源 艾志思 馮愉敏 林詩韻# 公司秘書： 柯淑英 審核委員會： 艾志思（主席） 馬清源 馮愉敏 提名委員會： 潘廸生（主席） 馬清源 艾志思 林詩韻# 薪酬委員會： 馬清源（主席） 陳漢松 艾志思 投資委員會： 潘廸生（主席） 潘冠達 陳漢松 獨立核數師： 畢馬威會計師事務所 執業會計師 於《財務匯報局條例》下的 註冊公眾利益實體核數師 香港九龍尖沙咀東部 加連威老道九十八號 東海商業中心四樓 註冊辦事處： Clarendon House, 2 Church Street, Hamilton HM 11, Bermuda. 主要銀行： 法國巴黎銀行 東方匯理銀行 渣打銀行(香港)有限公司 香港上海匯豐銀行有限公司 香港股份過戶登記分處： 卓佳登捷時有限公司 香港夏慤道十六號 遠東金融中心十七樓 百慕達股份過戶登記處： Conyers Corporate Services (Bermuda ...

1 2 重新計量之界定福利退休計劃資產淨額 1,108 (123) 本年度其他全面收益 (23,405) -------------- (6,126) -------------- 本年度應撥歸於本公司權益股東之全面收益總額 229,232 194,813 有關上述其他全面收益之組成部份對稅項並無影響。 附註 2. 收入 / 分部資料 各主要收入分類金額如下︰ 本集團按部門管理其業務。為符合向本集團高級執行管理層內部滙報資料之 方式，並作為資源分配及表現評估，本集團呈列了以下兩個可呈報分部： 6 | --- | --- | --- | --- | --- | --- | --- | |-----------------------------------------------------------------|--------------------------------------|-------------------------|----------------------------------|-------------------------------------------------- ...

DICKSON DICKSON CONCEPTS (INTERNATIONAL) LIMITED 迪生創建(國際)有限公司 (於百慕變註冊成立之有限公司) 中期報告書 2022-2023 股份代號：0113 DICKSON dickson concepts (International) limited 迪生創建(國際)有限公司 (於百慕達註冊成立之有限公司) 中期報告書 2022-2023 股份代號：0113 目錄 頁次 集團資料 3 主席報告書 4-5 致董事局之審閱報告書 6 綜合損益計算表 7 綜合損益及其他全面收益表 8 綜合財務狀況表 9 綜合權益變動表 10 簡明綜合現金流轉表 11-12 未審計之中期財務報告書附註 13-25 權益披露 26-27 其他資料 28-30 2 集團資料 | --- | --- | |-------------------------------------|-------------------------------------------------------------------------------------------------------- ...