资料显示，国际娱乐有限公司是一家投资控股公司。该公司的业务包括酒店运营以及出租用於博彩及相 关休闲娱乐活动的物业。该公司通过两大部门运营:酒店部门及租赁部门。酒店部门包括酒店业务的经 营。租赁部门出租配备有娱乐设施的投资物业。该公司的子公司包括Lucky Genius Limited、Fortune Growth Overseas Limited、Maxprofit International Limited和CTF Hotel and Entertainment, Inc.等。 （以上内容为金融界基于公开消息，由程序或算法智能生成，不作为投资建议或交易依据。） 来源：金融界 财务数据显示，截至2024年12月31日，国际娱乐实现营业总收入2.48亿元，同比增长154.55%；归母净 利润-8799.6万元，同比减少163%；毛利率33.98%，资产负债率64.69%。 机构评级方面，目前暂无机构对该股做出投资评级建议。 行业估值方面，旅游及消闲设施行业市盈率（TTM）平均值为36.19倍，行业中值-0.66倍。国际娱乐市 盈率-7.32倍，行业排名第78位；其他易站绿色科技（08475.HK）为0.3倍、L ...

CONTENTS 目錄 | Corporate Information | 公司資料 | 2 | | --- | --- | --- | | Condensed Consolidated Statement of Comprehensive Income | 簡明綜合全面收益表 | 4 | | Condensed Consolidated Statement of Financial Position | 簡明綜合財務狀況表 | 5 | | Condensed Consolidated Statement of Changes in Equity | 簡明綜合權益變動表 | 7 | | Condensed Consolidated Statement of Cash Flows | 簡明綜合現金流量表 | 9 | | Notes to the Condensed Consolidated Interim Financial Statements | 簡明綜合中期財務報表附註 | 11 | | Management Discussion and Analysis | 管理層討論及分析 | 41 | | Othe ...

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 的 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 分 內 容 而 產 生 或 因 倚 賴 該 等 內 容 而 引 致 的 任 何 損 失 承 擔 任 何 責 任。 INTERNATIONAL ENTERTAINMENT CORPORATION 國際娛樂有限公司 （於開曼群島註冊成立的有限公司） （股份代號：01009） 中 期 業 績 公 告 截 至 二 零 二 四 年 十 二 月 三 十 一 日 止 六 個 月 國 際 娛 樂 有 限 公 司（「本 公 司」）董 事 會（「董 事 會」）謹 此 宣 佈 本 公 司 及 其 附 屬 公 司（統 稱「本 集 團」）截 至 二 零 二 四 年 十 二 月 三 十 一 日 止 六 個 月（「本 期 間」） 之 未 經 審 核 綜 合 業 績，連 同 截 至 二 零 二 三 年 十 二 月 三 十 一 日 止 六 個 月（「上 一 期 間」） ...

International Entertainment Corporation 國 際 娛 樂 有 限 公 司 (Incorporated in the Cayman Islands with limited liability) (於開曼群島註冊成立之有限公司) 股份代號 Stock Code: 01009 ANNUAL REPORT 年 報 2023/24 CONTENTS 目錄 Corporate Information 公司資料 2 主席報告書 4 | --- | --- | |-------------------------------------------------------------------|----------------------------| | | | | Chairman's Statement | | | Management Discussion and Analysis | 管理層討論及分析 | | Biographical Details of Directors and Senior Management | 董事及高級管理人員履歷詳情 | | Report ...

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 分 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。 INTERNATIONAL ENTERTAINMENT CORPORATION 國際娛樂有限公司 （於開曼群島註冊成立的有限公司） （股份代號：01009） 截 至 二 零 二 四 年 六 月 三 十 日 止 年 度 全 年 業 績 公 告 | --- | --- | --- | |-------------------------------------------------------------------------------------|---------------------------------------|-------------------| | | | | | 財 務 摘 要 | | | | ...

Financial Performance - Total interest income for the six months ended 31 December 2023 was HK$6,051,000, an increase of 29.1% compared to HK$4,690,000 for the same period in 2022[15]. - Total finance costs increased significantly to HK$27,252,000 for the six months ended 31 December 2023, compared to HK$11,656,000 in the previous year, representing a rise of 133.5%[15]. - The net foreign exchange loss for the period was HK$12,020,000, indicating a significant impact on financial performance[10]. - The loss attributable to the owners of the Company for the six months ended 31 December 2023 was HK$36,131,000, compared to a loss of HK$6,407,000 for the same period in 2022, indicating a significant increase in losses[43]. - Basic and diluted loss per share for the six months ended 31 December 2023 was (2.64) HK cents, compared to (0.47) HK cents for the same period in 2022, reflecting a deterioration in financial performance[47]. - Revenue for the six months ended 31 December 2023 was HK$2,352,000, a decrease of 41.7% compared to HK$4,027,000 for the same period in 2022[88]. - The company reported a loss of HK$316,000 for the period, compared to a profit of HK$3,311,000 in the previous year[88]. - Total comprehensive loss for the period was HK$316,000, compared to a comprehensive profit of HK$3,311,000 in the previous year[88]. Taxation and Legal Matters - The income tax credit for the six months ended 31 December 2023 was HK$674,000, compared to HK$255,000 for the same period in 2022, showing an increase of 164.7%[24]. - The company's operations in the Philippines had no assessable profits, resulting in no provision for taxation in the financial statements for the current period[31]. - The Group's subsidiary in Macau is subject to a profits tax rate of 12%, but no provision for taxation was made as there were no assessable profits during the current period[37]. - A tax dispute involving Marina Square Properties, Inc. and the Bureau of Internal Revenue in the Philippines pertains to alleged deficiency taxes amounting to approximately Php3,676,000,000 (approximately HK$518,181,000) for the years 2008, 2012, 2014, and 2015[37]. - On 4 May 2022, MSPI received a formal letter of demand for 2018, claiming a tax deficiency of approximately Php767,633,000 (approximately HK$108,196,000)[37]. - MSPI filed an administrative protest with the BIR for the 2018 tax demand on 3 June 2022, and the case is ongoing[37]. - On 13 June 2023, MSPI received a preliminary assessment notice for alleged deficiency taxes for 2019 amounting to approximately Php537,118,000 (approximately HK$75,706,000)[38]. - MSPI submitted supporting documents for reinvestigation of the 2019 tax demand on 10 November 2023, with a 180-day period for resolution[38]. - The estimated contingent liabilities for alleged deficiency taxes for 2018 and 2019 total approximately Php1,304,800,000 (approximately HK$183,902,000) as of 31 December 2023[38]. Assets and Liabilities - The total depreciation expense for the period was HK$30,813,000, which includes depreciation of property, plant, and equipment[21]. - The Group acquired property, plant, and equipment amounting to approximately HK$56,059,000 during the six months ended 31 December 2023, a substantial increase from HK$2,591,000 in the same period of 2022[55]. - The fair value of the Group's investment properties as of 31 December 2023 was approximately HK$991,000,000, up from HK$989,000,000 as of 30 June 2023, indicating stability in property valuations[67]. - Properties valued at approximately HK$106,000,000 are pledged to a bank to secure loans and general banking facilities granted to the Group[56]. - The Group's loan receivables as of December 31, 2023, include a principal loan of Php338,000,000 (equivalent to HK$47,676,000) to Harbor View Properties and Holdings, Inc., with an interest rate of 3.5% per annum[80]. - The Group's interest in associates decreased from HK$42,479,000 as of June 30, 2023, to HK$41,132,000 as of December 31, 2023[82]. - The Group holds a 40% stake in Harbor View Properties and Holdings, Inc., which operates as a property developer in the Philippines[84]. - The fair value measurement of investment properties is classified as Level 3 in the fair value hierarchy, indicating significant unobservable inputs[75]. - The Group's average credit period for customers ranges from 0 to 90 days, with no collateral held as security[115]. - Trade receivables increased to HK$18,369,000 as of December 31, 2023, up from HK$17,293,000 as of June 30, 2023[113]. - The provision for expected credit losses remained relatively stable at HK$2,963,000 as of December 31, 2023, compared to HK$2,953,000 as of June 30, 2023[113]. - The net trade receivables after provision stood at HK$15,406,000 as of December 31, 2023, compared to HK$14,340,000 as of June 30, 2023[113]. - Non-current assets decreased slightly to HK$87,404,000 from HK$88,161,000, a decline of 0.9%[88]. - Net assets attributable to owners of the equity decreased to HK$38,214,000 from HK$38,737,000 as of 30 June 2023, reflecting a decline of 1.4%[88]. - The group's share of the net assets of the associate was HK$15,286,000, down from HK$15,495,000, indicating a decrease of 1.4%[88]. Financial Management and Strategy - The Group did not propose an interim dividend for the six months ended 31 December 2023, consistent with the previous year[48]. - The revenue growth rate for the period was reported at 3.5%, reflecting modest growth in the Group's operations[61]. - No impairment loss was recognized for the Hotel Operation CGU for the six months ended 31 December 2023, similar to the previous year, indicating stable asset performance[58]. - The company completed a capital reduction on August 11, 2023, reducing the par value of each issued share from HK$1.00 to HK$0.01, resulting in a transfer of HK$1,355,465,000 from share capital to accumulated losses[134]. - The number of issued and fully paid shares remained at 1,369,157,235 as of December 31, 2023, following the capital reduction[134]. - The authorized share capital was adjusted to 200,000,000,000 shares after the share subdivision[134]. - The interim report for the six months ended December 31, 2023, indicates ongoing efforts in financial restructuring and capital management[138]. - The company is focusing on improving its financial health by addressing accumulated losses through capital adjustments[134]. - Future strategies may include enhancing collection processes to reduce overdue receivables and improve cash flow[129]. - The company is exploring market expansion opportunities as part of its growth strategy[138]. Debt and Financing - On 30 March 2023, Fortune Growth issued 6 new promissory notes (the "2023 PNs") with a principal amount of HK$69,385,381 each, totaling HK$416,312,285, representing the principal and accrued interest of the 2022 PNs[143]. - The 2023 PNs carry interest at a fixed rate of 6% per annum, accruing on the outstanding principal amount from the issue date until full repayment[143]. - As of 31 December 2023, a banking facility of Php4,320,000,000 (approximately HK$608,896,000) has been utilized, with interest charged at PHP BVAL Reference Rate +2% per annum[146][147]. - The bank loan and facility are secured by the Group's properties, including approximately HK$106,000,000 in properties, plant and equipment, and HK$991,000,000 in investment properties[148]. - The total non-current bank borrowings as of 31 December 2023 amount to HK$608,896,000[146]. - The 2023 PNs are due and payable on the business day immediately preceding the first anniversary of their issue date[143]. - Fortune Growth has not defaulted on the repayment of the 2022 PNs prior to the exchange for the 2023 PNs[143]. - The promissory notes are denominated in HK$, which is the foreign currency of the relevant group entity[144]. - The total amount of the 2023 PNs includes both principal and accrued interest from the previous notes[143]. - As of December 31, 2023, total non-current bank loans scheduled for repayment include approximately HK$106,000,000 for properties, HK$991,000,000 for investment properties, and HK$39,000,000 for certain bank balances[154]. Investments and Fair Value - The fair value of the convertible bond's conversion derivatives as of December 31, 2023 is determined using a binomial option pricing model, with an expected volatility of 69.47% and a risk-free rate of 4.46%[160]. - The total capital expenditure contracted but not yet accounted for at the end of the reporting period is HK$138,806,000, a significant increase from HK$41,984,000 as of June 30, 2023[167]. - Interest income from associates for the six months ended December 31, 2023, was HK$1,109,000, compared to HK$1,073,000 for the same period in 2022[170]. - Lease payments to associates amounted to HK$(2,329,000) for the six months ended December 31, 2023, down from HK$(2,846,000) in the previous year[170]. - The amortized interest for the convertible bond during the period was HK$2,430,000, reflecting an increase from the previous balance[164]. - The total financial liability at amortized cost for the convertible bond as of December 31, 2023, is HK$49,485,000, while the financial liability at fair value through profit and loss is HK$1,463,000[164]. - The fair value adjustments for the convertible bond during the period resulted in a decrease of HK$3,130,000[164]. - Financial assets at fair value through profit or loss decreased from HK$5,302,000 to HK$5,129,000, a decline of approximately 3.26%[182]. - Financial assets at amortised costs increased significantly from HK$584,121,000 to HK$1,135,224,000, representing a growth of approximately 94.3%[182]. - Financial liabilities at fair value through profit or loss decreased from HK$4,593,000 to HK$1,463,000, a reduction of approximately 68.3%[182]. - Financial liabilities at amortised cost rose from HK$539,314,000 to HK$1,155,989,000, an increase of approximately 114.4%[182]. - Total financial assets increased from HK$589,423,000 to HK$1,140,353,000, reflecting a growth of approximately 93.4%[182]. - Total financial liabilities increased from HK$543,907,000 to HK$1,157,452,000, indicating a rise of approximately 112.5%[182]. - The fair value measurement hierarchy includes Level 1, Level 2, and Level 3 inputs for financial instruments[185]. - The company continues to engage in significant transactions with associates, including lease payments related to land and employee accommodations in the Philippines[179].

INTERNATIONAL ENTERTAINMENT CORPORATION 國際娛樂有限公司 （於開曼群島註冊成立的有限公司） （股份代號：01009） 簡 明 綜 合 全 面 收 益 表 截 至 二 零 二 三 年 十 二 月 三 十 一 日 止 六 個 月 | --- | --- | --- | --- | |-----------------------------------------------------------------------------------------------------------------------|---------|--------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------- ...

Board Diversity and Governance - The Board comprised five male Directors as of 30 June 2023, with male and female employees representing approximately 62.1% and 37.9% respectively[5] - The company plans to appoint at least one female director by 31 December 2024 to comply with Listing Rules and enhance gender diversity on the Board[5] - The Nomination Committee held one meeting during the year ended 30 June 2023 to review Board structure, diversity policy, and assess the qualifications of retiring Directors[22] - The Board Diversity Policy emphasizes diversity in gender, age, cultural/educational background, and professional experience to achieve strategic objectives[30] - The company will provide internal training to senior management and consider gender diversity in future senior management recruitment[5] - The company may engage recruitment agencies to identify potential Board successors and enhance gender diversity in the coming years[5] - The Group is committed to maintaining high standards of corporate governance and enhancing risk management and internal control systems[96] Financial Performance - The Group's revenue for the Year was approximately HK$207.2 million, representing an increase of approximately 142.3% compared to HK$85.5 million in the previous year[57] - The Group reported a gross profit of approximately HK$136.6 million for the Year, an increase of approximately 520.9% compared to HK$22.0 million in the previous year[57] - Total revenue for the year ended 30 June 2023 increased by 142.3% to approximately HK$207.2 million from HK$85.5 million in the previous year[74] - Gross profit for the year ended 30 June 2023 was approximately HK$136.6 million, with a gross profit margin of 65.9%, compared to HK$22.0 million and 25.7% in the previous year[74] - Other income increased by 158.7% to approximately HK$11.9 million from HK$4.6 million in the previous year, mainly due to increased interest income[74] - The Group recorded a net foreign exchange gain of approximately HK$1.7 million, compared to a net loss of HK$18.0 million in the previous year[74] - Loss on change in fair value of financial assets decreased by 92.4% to approximately HK$3.1 million from HK$40.9 million in the previous year[74] - Loss on change in fair value of financial liabilities was approximately HK$4.3 million, compared to a gain of HK$3.2 million in the previous year[74] - The Group recorded a profit of approximately HK$18.3 million, compared to a loss of approximately HK$256.4 million in the previous year[98] - Earnings per share for the year amounted to approximately 1.34 HK cents, compared to a loss per share of approximately 18.73 HK cents in the previous year[98] - Net cash generated from operating activities for the year was approximately HK$6.7 million, compared to a net cash used of approximately HK$0.7 million in the previous year[107] - Net assets attributable to the owners of the Company increased by approximately 0.9% to HK$1,207.0 million as of 30 June 2023[107] Hotel Operations - Revenue from hotel operations for the Year was approximately HK$73.7 million, an increase of approximately 126.1% compared to HK$32.6 million in the previous year[64] - Hotel room revenue contributed approximately HK$49.7 million or 67.4% of total hotel revenue, compared to HK$24.3 million or 74.5% in the previous year[64] - Average hotel room occupancy increased from approximately 47% in the previous year to approximately 84% in the Year[64] - Revenue from hotel operations mainly includes room revenue, food and beverage revenue, and other hotel service revenue, with the hotel located in Manila, a major tourist destination in the Philippines[80] - Hotel operation revenue increased by 126.1% to HKD 73.7 million, with room revenue accounting for 67.4% of total hotel revenue[124] - Average hotel occupancy rate rose from 47% to 84% year-over-year[124] - Hotel room occupancy increased from approximately 47% in the previous year to approximately 84% in the current year[98] Gaming Operations - The Group was granted a Provisional License to establish and operate a casino and develop an integrated resort in Manila, Philippines, marking a milestone for independent gaming business operations[60] - The Group's principal activities include gaming operations, hotel operations, and live poker events operations[36] - The Group's financial performance benefited from the reopening of international borders and the lifting of capacity restrictions in the Philippines in the first half of 2022[41] - The Group's participation in the management committee of an existing casino since 2021 has provided expertise for future independent gaming operations[60] - The Group anticipates capturing new opportunities in the post-pandemic era, leveraging the Philippines' growth as a global tourism and gaming destination[41] - Revenue from gaming operations increased by 152.4% to approximately HK$133.5 million compared to HK$52.9 million in the previous year[72] - The Group was granted a provisional license to establish and operate a casino and develop an integrated resort in Manila, Philippines[70] - The casino in the existing hotel is currently operated by PAGCOR, with MSPI participating in management through a cooperation agreement dated 9 August 2021[85][87] - The gaming and tourism industries in the Philippines are expected to sustain growth momentum and potentially surpass pre-pandemic levels in the near term[102] - The Group was granted a Provisional License to establish and operate a casino and develop an integrated resort in Manila, with the license effective until 11 July 2033[103] Environmental and Energy Performance - Total GHG emissions increased by 31.03% to 6,924.29 tCO2e due to post-pandemic operational recovery[148] - GHG emissions intensity decreased by 45.92% to 33.42 tCO2e per million HKD revenue, driven by significant revenue growth[149] - NOx emissions decreased from 1,137.49 kg to 347.21 kg year-over-year[148] - SOx emissions reduced from 816.62 kg to 22.71 kg compared to the previous year[148] - PM emissions dropped from 818.30 kg to 24.42 kg year-over-year[148] - Total energy consumption for the Group was approximately 12,078.35 MWh in 2023, a significant increase from 8,775.38 MWh in 2022, primarily due to increased electricity and LPG consumption as operations resumed post-pandemic[155][171] - Energy consumption intensity decreased by approximately 43.19% year-on-year to 58.29 MWh per million HK$ revenue in 2023, compared to 102.61 MWh per million HK$ revenue in 2022, driven by a significant increase in Group revenue[155][171] - Direct energy consumption, including diesel, gasoline, and LPG, amounted to 995.50 MWh, with LPG consumption being the highest at 835.98 MWh[176] - Indirect energy consumption, primarily from electricity usage in the Philippines and Hong Kong operations, totaled 11,082.85 MWh[176] - The Group began collecting data on diesel consumption for emergency power generators during the Reporting Period, ensuring comparability with previous years' data[176] Investment and Development Plans - The Group plans to consider different financing methods, such as bank borrowing and/or equity financing, for the future development of an integrated resort[89] - The net proceeds from the 2017 share placing, amounting to approximately HK$358.50 million, were intended for hotel renovation, land development, potential acquisitions, and general working capital[92] - The company plans to develop new hotel plots and acquire new hotel lands, with a total investment of 150.0 million and 100.0 million respectively[178][179] - The company will change the use of its properties from rental income to held for own use, reclassifying "investment properties" as "property, plant and equipment" with corresponding deferred tax liabilities derecognized[188] - The company's total investment in new hotel lands and general working capital amounts to 38.5 million[186] - Net proceeds of HKD 358.5 million from share placement allocated for hotel renovation (HKD 150M), new hotel development (HKD 100M), potential land acquisition (HKD 70M), and general working capital[126] Shareholder Information - Excite Opportunity Fund L.P. holds 260,000,000 shares, representing approximately 18.99% of the company's issued share capital[197] - Eriska Investment Fund Ltd holds 131,800,000 shares, representing approximately 9.63% of the company's issued share capital[197] Tourism and Market Outlook - The Philippines Department of Tourism aims to attract 5 million foreign visitors in 2023, with 1.3 million international tourist arrivals in the first quarter[89] - The Group remains cautiously optimistic about the outlook for the tourism and gaming industry in the Philippines, despite challenges such as inflation and geopolitical tensions[84][86] - PAGCOR recorded total income of PHP36.21 billion in the first half of 2023, a 35.6% increase from the same period last year[74] - Foreign tourist arrivals in the Philippines reached approximately 2.47 million in the first half of 2023, exceeding the 2 million for the entire year of 2022[74] Asset and Liability Management - The Group's net current assets as of 30 June 2023 amounted to approximately HK$132.4 million, compared to HK$97.0 million as of 30 June 2022[89] - Current assets as of 30 June 2023 totaled approximately HK$602.5 million, with bank balances and cash accounting for HK$492.5 million[89] - The Group's current liabilities as of 30 June 2023 amounted to approximately HK$470.1 million, with bank borrowings reduced to HK$Nil[107] - The Group's investment properties fair value gain for the year amounted to approximately HK$3.0 million, compared to a loss of approximately HK$120.7 million in the previous year[98] - General and administrative expenses increased by approximately 25.5% to HK$97.0 million, with staff costs and utilities expenses accounting for 33.2% and 17.4% respectively[98]

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 或任何部分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。 INTERNATIONAL ENTERTAINMENT CORPORATION 國 際 娛 樂 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：01009） 有關截至二零二三年六月三十日止年度 全年業績公告之 澄清公告 茲提述國際娛樂有限公司（「本公司」）於二零二三年九月二十八日所刊發截至二零 二三年六月三十日止年度之全年業績公告（「全年業績公告」）。 本公 司董事 會（「董事會」）謹 此澄清 ，由於 手民之 誤， 刊載於 全年業 績公告 第3 頁 截至二零二三年六月三十日止年度「換算為呈列貨幣時產生之匯兌差額」及「本公 司擁有人應佔年內全面收益╱（ 虧損 ）總額」應作出以下修訂（ 以粗體顯示 ）︰ | --- | --- | --- | --- | |------------------------------------ ...

| --- | --- | --- | |----------------------------------------------------------------------------------------|--------------------------------|------------------------| | | | | | 財 務 摘 要 | | | | | 截 至 | 截 至 | | | 二 零 二 三 年 | 二 零 二 二 年 | | | 六 月 三 十 日 | 六 月 三 十 日 | | | 止 年 度 | 止 年 度 | | 收 入 （千 港 元） | 207,219 | 85,525 | | 除 稅 前 溢 利╱（虧 損 （ ） 千 港 元） | 21,101 | (263,158) | | 本 公 司 擁 有 人 應 佔 年 內 溢 利╱（虧 損） （千 港 元） | 18,282 | (256,391) | | 每 股 盈 利╱（虧 損） — 基 本 （港 仙） | 1.34 | (18.73) | | 董 事 會 不 建 議 就 截 至 二 零 二 三 年 六 ...