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佈之內容概不負責，對其準確性或完整性亦不發 表任何聲明，且表明不會就因本公佈全部或任何部份內容或因倚賴該等內容而引致之任何損失承擔任何責任。 截至二零二三年九月三十日止六個月之中期業績公佈 簡明綜合損益及其他全面收益表 1 截至九月三十日止六個月 | --- | --- | --- | --- | |--------------------------------------------|-------|----------|----------| | | | | | | 換算海外業務財務報表產生之匯兌差額 | | 710 | (22,485) | | 期內全面開支總額 | | (87,718) | (23,701) | | 應佔期內（虧損）╱溢利： | | | | | －本公司擁有人 | | (64,879) | (10,541) | | －非控制權益 | | (23,549) | 9,325 | | | | (88,428) | (1,216) | | | | | | | | | | | | 應佔全面（開支）╱收入總額： －本公司擁有人 | | (64 ...

International Business Settlement 目錄 Environmental, Social and Governance Report 46 環境、社會及管治報告 Consolidated Statement of Cash Flows 130 綜合現金流量表 | --- | --- | |--------------------------------------------|------------------------| | | | | BOARD OF DIRECTORS | 董事會 | | Executive Directors | 執行董事 | | Yuen Leong | 袁亮 | | Chan Siu Tat | 陳少達 | | Non-executive Director | 非執行董事 | | Liu Yu | 劉雨 | | Independent Non-executive Directors | 獨立非執行董事 | | Yap Yung | 葉勇 | | Chen Lanran | 陳嵐冉 | | Wong Kin Ping | 王建平 | | COMPAN ...

INTERNATIONAL BUSINESS SETTLEMENT HOLDINGS LIMITED 國際商業結算控股有限公 司 （於百慕達註冊成立之有限公司） （股份代號：00147） 換算海外業務財務報表產生之匯兌差額 (15,553) 23,739 (97,641) (121,432) 2 二零二三年 二零二二年 附註 千港元 千港元 981,084 777,404 3 4 香港會計準則第37號（修訂本） 虧損性合約─履行合約之成本 1. 一般資料 | --- | --- | |------------------------------------------|----------------------------------------------| | | | | 香港財務報告準則第 17 號（包括二零二零年 | 保險合約 1 | | 十月及二零二二年二月之 | | | 香港財務報告準則第 17 號（修訂本）） | | | 香港財務報告準則第 10 號及香港會計準則 | 投資者與其聯營公司或合營企業之間之資產出售或 | | 第 28 號（修訂本） | 注資 2 | | 香港財務報告準則第 16 ...

Financial Performance - Revenue for the six months ended September 30, 2022, was HK$87,203,000, a decrease of 66.4% compared to HK$259,170,000 in the same period of 2021[10]. - Gross profit for the period was HK$3,551,000, down from HK$40,913,000, reflecting a significant decline in profitability[10]. - Loss before taxation was HK$36,021,000, compared to a profit of HK$34,805,000 in the previous year[10]. - The loss attributable to owners of the company was HK$10,541,000, compared to a loss of HK$5,942,000 in the same period last year[11]. - Total comprehensive expense for the period was HK$23,701,000, a significant increase from HK$1,004,000 in the prior year[11]. - The Group reported a loss for the period of HK$34,805,000 for the six months ended September 30, 2022, compared to a profit of HK$18,042,000 in 2021, marking a shift of 292.5%[94]. - No interim dividend was declared for the reporting period, consistent with the previous year where no dividend was paid[98]. Assets and Liabilities - Non-current assets increased to HK$954,254,000 as of September 30, 2022, from HK$777,404,000 as of March 31, 2022[13]. - Current liabilities decreased to HK$2,010,838,000 from HK$2,251,927,000, indicating improved management of short-term obligations[13]. - The net assets decreased to HK$696,368 thousand from HK$720,069 thousand, representing a decline of approximately 3.3%[14]. - Total assets less current liabilities increased to HK$927,314 thousand from HK$907,924 thousand, reflecting a growth of approximately 2.1%[14]. - Non-current liabilities, including borrowings and lease liabilities, rose to HK$230,946 thousand, up from HK$187,855 thousand, indicating an increase of about 22.9%[14]. - The Group's total non-current assets as of September 30, 2022, were HK$731,069,000, compared to HK$493,374,000 as of March 31, 2022, reflecting an increase of 48.2%[80]. - The total amount of completed properties held for sale and properties under development for sale is HK$1,601,135,000, compared to HK$1,802,459,000 as of 31 March 2022, representing a decrease of approximately 11.2%[141]. Cash Flow - For the six months ended September 30, 2022, cash flows from operating activities showed a net cash outflow of HK$ (15,061) thousand compared to an inflow of HK$ 23,218 thousand in the same period of 2021[30]. - Cash used in investing activities was HK$ (241,106) thousand, a significant increase from HK$ (61,800) thousand in the previous year, indicating a higher investment outflow[30]. - The company reported a net decrease in cash and cash equivalents of HK$232,200,000 for the six months ended September 30, 2022, compared to a decrease of HK$55,207,000 in the prior year[32]. - Cash and cash equivalents at the end of the period were HK$288,584,000, down from HK$584,197,000 at the end of the same period in 2021[32]. - The company reported cash and bank balances of HK$288,584,000, a decrease from HK$522,507,000 as of March 31, 2022[13]. Revenue Breakdown - The Group reported revenue from property sales of HK$33,627,000 for the six months ended September 30, 2022, a decrease of 86.8% compared to HK$254,505,000 in the same period of 2021[55]. - Revenue from international business settlement services was HK$0 for the current period, down from HK$4,412,000 in the previous year[55]. - Sales of contact lenses increased significantly to HK$26,376,000 from HK$232,000, marking a substantial growth[55]. - Revenue from leasing and trading of computer equipment was HK$27,200,000, compared to HK$259,149,000 in the prior year, indicating a decline[55]. - Financing service income was reported as HK$0 for the current period, down from HK$259,170,000 in the previous year[55]. Management and Strategy - The Directors believe the Group will have sufficient financial resources to meet its working capital requirements in the foreseeable future[54]. - The Group will actively negotiate with financial institutions for the renewal of borrowings to secure necessary funds[54]. - The company continues to focus on enhancing its manufacturing production and management capabilities through investments in technology and infrastructure[108]. Impairment and Credit Risk - The Group recognized a full impairment loss of RMB 36,808,000 (approximately HK$ 44,773,000) for the International Business Settlement Segment due to a recoverable amount determined to be nil[110]. - The Group's management considers the credit risk associated with trade and other receivables to be minimal, with a general provision for impairment loss recognized[153]. - The loss allowance for trade receivables was HK$330,000 as of 30 September 2022, compared to HK$135,000 as of 31 March 2022, reflecting an increase in credit risk management[144]. Shareholder Information - As of September 30, 2022, the total number of issued and fully paid ordinary shares is 20,319,072,320[196]. - The authorized ordinary shares amount to 498,000,000,000, with non-voting convertible preference shares totaling 2,000,000,000[196]. - The contributed surplus of the Group reflects the difference between the nominal value of shares and share premium, adjusted for dividends and capital reductions[197].

Financial Performance - The company recorded a revenue of approximately HK$304,416,000 for the year ended March 31, 2022, representing a significant increase compared to HK$85,521,000 in the previous year, marking a growth of approximately 256%[13] - The overall gross profit was approximately HK$17,747,000, with a gross profit margin of 5.8%, down from 24.8% in the previous year, indicating a decrease in profitability[14] - The loss for the year was HK$145,171,000, slightly higher than the loss of HK$140,050,000 in the previous year, reflecting ongoing challenges[10] - The net asset value per share decreased to HK$3.54 from HK$4.14 in the previous year, indicating a decline in the company's asset value[10] Revenue Drivers - The increase in revenue was primarily driven by the sales of car parking spaces and completed units in the property development segment of Liuzhou Zhenghe[13] - The company's business was significantly impacted by the global COVID-19 pandemic in the preceding financial year, but operations resumed to normal with the easing of restrictions[13] - The construction works and sales offices resumed normal operations, contributing to the revenue growth in the current year[13] - Approximately 44,000 square meters of property were sold in Liuzhou Zhenghe, generating segment revenue of approximately HK$292,042,000 for the current year, compared to HK$75,733,000 in 2021[79] Impairment and Losses - The Group incurred a loss of approximately HK$145,171,000 for the current year, compared to HK$140,050,000 in 2021, primarily due to impairment losses on loan receivables, intangible assets, and properties held for sale[17] - The substantial loss was also attributed to HK$17,294,000 impairment loss on loan receivables and HK$44,773,000 on intangible assets related to the IBS settlement platform system[17] - An impairment of HK$24,373,000 was required for the platform during the year due to uncertainties associated with the ongoing conflict between Russia and Ukraine[20] - The contact lens segment recorded sales revenue of HK$2,159,000 for the year, up from HK$1,829,000 in 2021, but incurred a loss of HK$40,598,000, significantly higher than the previous year's loss of HK$13,752,000[87][90] Property Development - Zhenghe City project consists of two phases, with Phase I providing approximately 485,000 square meters of gross floor area and Phase II expected to provide an additional 513,000 square meters[29] - The total saleable area of completed properties that were unsold as of March 31, 2022, was 375,000 square meters, while the total gross floor area under development was 998,000 square meters[30] - The construction works of 36 villas were completed and sold in the past financial years, contributing to the overall sales performance[43] - The hotel building in Zone E1 has a gross floor area of approximately 31,000 square meters, with operations expected to commence in 2023[79] Financial Position - As of March 31, 2022, the Group's total assets were approximately HK$3,159,851,000, down from HK$3,363,492,000 as of March 31, 2021, representing a decrease of about 6.05%[115] - The Group recorded total equity of approximately HK$720,069,000 as of March 31, 2022, compared to HK$841,501,000 as of March 31, 2021, indicating a decline of approximately 14.4%[115] - The Group's net current assets decreased to approximately HK$130,520,000 as of March 31, 2022, from HK$289,728,000 as of March 31, 2021, a reduction of about 55.1%[115] - Total borrowings amounted to approximately HK$929,464,000 as of March 31, 2022, an increase from HK$875,888,000 as of March 31, 2021, representing a rise of about 6.1%[115] Governance and Management - The company has not officially appointed a Chairman or CEO during the year ended March 31, 2022, with responsibilities handled collectively by executive Directors[172] - The company complied with the Corporate Governance Code except for specific deviations, including the lack of a Chairman and CEO[172] - The Board believes the current management structure allows contributions from all executive Directors, benefiting the continuity of policies and strategies[173] - The Board maintained at least three independent non-executive directors throughout the year, with at least one possessing appropriate professional qualifications in accounting or related financial management expertise[183] Employee and Operational Insights - The total headcount of the Group increased to 190 employees as of March 31, 2022, up from 170 in the previous year[128] - The Group's total staff costs for the year were approximately HK$46.1 million, an increase from approximately HK$41.2 million in the previous year[128] - The Group's employee benefits include performance bonuses, medical insurance, and education subsidies to encourage continuous professional development[132] - The Group's operations are subject to extensive governmental regulations in the PRC, which may lead to changes in market conditions, including price instability and demand imbalance in the property market[135] Risk Management - The Group's financial instruments include assets measured at fair value, with risks including market risk, credit risk, and liquidity risk, as detailed in Note 36 of the consolidated financial statements[141] - The Group actively monitors changes in laws and regulations to minimize risks associated with financing and land acquisition for new developments[136] - The Group has implemented financial crime risk management activities, including adherence to anti-money laundering policies and client due diligence screening[146] - The Group acknowledges ongoing challenges in developing alternative settlement channels despite the difficulties faced[24]

International Business Settlement International Business Settlement Holdings Limited 國際商業結算控股有限公司 (Incorporated in Bermuda with limited liability 於百慕娃註冊成立之有限公司) (Stock Code: 00147 股份代號 : 00147) INTERIM REPORT Contents 目錄 Contents 目錄 | --- | --- | --- | |------------------------------------------------------------------------------------|-------|------------------------------| | Corporate Information | 2 | 公司資料 | | Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income | 4 | 簡明綜合損益 ...

International Business Settlement International Business Settlement Holdings Limited 國際商業結算控股有限公司 (Incorporated in Bermuda with limited liability 於百慕逵註冊成立之有限公司) (Stock Code: 00147 股份代號 : 00147) Annual Report 202 Contents 目錄 Contents 目錄 Corporate Information 2 公司資料 Management's Statement 4 管理層報告 Biographical Details of Directors 26 董事履歷資料 Corporate Governance Report 28 企業管治報告 Environmental, Social and Governance Report 45 環境、社會及管治報告 Directors' Report 105 董事會報告 Independent Auditor's Report 115 獨立核數師報告 Consoli ...

International BS Business International Business Settlement Holdings Limited 國際商業結算控股有限公司 (Incorporated in Bermuda with Ilimited Iliability 於百慕逵註冊成立之有限公司) (Stock Code: 00147 股份代號 : 00147) Interim Report 201 Contents 目錄 Contents 目錄 | --- | --- | --- | |------------------------------------------------------------------------------------|-------|------------------------------| | Corporate Information | 2 | 公司資料 | | Report on Review of Condensed Consolidated Interim Financial Statements | 4 | 簡明綜合中期財務報表審閱報告 | | ...

35 International Business Settlement International Business Settlement Holdings Limited 國際商業結算控股有限公司 (Incorporated in Bermuda with limited liability 於百慕達註冊成立之有限公司) (Stock Code: 00147 股份代號 : 00147) Annual Report 2019/2020 年報 Contents 目錄 Corporate Information 2 公司資料 Management's Statement 4 管理層報告 Biographical Details of Directors 29 董事履歷資料 Corporate Governance Report 32 企業管治報告 Environmental, Social and Governance Report 49 環境、社會及管治報告 Directors' Report 96 董事會報告 Independent Auditor's Report 106 獨立核數師報告 Other Co ...

International Business Settlement International Business Settlement Holdings Limited 國際商業結算控股有限公司 (Incorporated in Bermuda with Iimited liability 於百慕達註冊成立之有限公司) (Stock Code: 00147 股份代號 : 00147) Interim Report 2019 中期報告 Contents 目錄 Contents 目錄 | --- | --- | --- | |------------------------------------------------------------------------------------|-------|------------------------------| | Corporate Information | 2 | 公司資料 | | Report on Review of Condensed Consolidated Interim Financial Statements | 4 | 簡明綜合中期 ...