EAGLE NICE (INTERNATIONAL) HOLDINGS LIMITED 鷹美(國際)控股有限公司* (Incorporated in the Cayman Islands with limited liability) (於開曼群島註冊成立之有限公司) (Stock Code 股份代號: 02368) *懂供藏別 *For identification purposes only 不懈追求 開拓創新 精益求精 Strive for Perfection Expanding Horizons Elevating Quality 2024 INTERIM REPORT 目錄 公司資料 02 簡明綜合收益表 03 簡明綜合全面收益表 04 簡明綜合財務狀況表 05 EAGLE NICE (INTERNATIONAL) HOLDINGS LIMITED 鷹美(國際)控股有限公司 簡明綜合權益變動表 07 簡明綜合現金流量表 08 簡明綜合中期財務報表附註 09 管理層討論及分析 26 其他資料 33 01 INTERIM REPORT 2024 二零二四中期報告 INTERIM REPORT 2024 ...

财联社11月15日讯（编辑 赵昊） 周五（11月15日）美股盘前，三大指数期货延续跌势。截至发稿，道 琼斯指数期货跌0.32%，标普500指数期货跌0.46%，纳斯达克100指数期货跌0.71%。 前一交易日，美股三大指数集体收跌，因美联储主席鲍威尔声称并不急于降息，打击了投资者的乐观情 绪。鲍威尔称，经济没有发出任何美联储需要尽快降息的信号，赋予了央行谨慎作决定的能力。 芝商所的"美联储观察"工具显示，市场预计该行12月降息25个基点的概率缩减至60%附近，维持利率不 变的概率升至近四成，较前一日高出了约20个百分点。 另一方面，先前支撑美股连刷新高的"特朗普交易"明显降温。CFRA Research首席投资策略师Sam Stovall表示，投资者正在评估之前的这波上涨是否有价值。 Stovall补充道："我们目前确实没有看到任何能够颠覆股市的迹象，但投资者总是在四处寻找可能导致 这一趋势结束的因素。"特朗普概念股之一的特斯拉继昨日大跌后，本周已累跌超3%。 与此同时，"特朗普交易"对加密货币的助推力似乎还没消失，发稿前不久，比特币短暂重回9万美元上 方。截至发稿，MicroStrategy盘前涨超3%，C ...

香港交易及結算所有限公司以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，並明確表示概不就因本公告全部或任何部分內容而產生或因依賴該 等內容而引致之任何損失承擔任何責任。 EAGLE NICE (INTERNATIONAL) HOLDINGS LIMITED 鷹美（國際）控股有限公司* （於開曼群島註冊成立之有限公司） （股份代號：02368） 截至二零二四年九月三十日止 六個月之中期業績公告 | --- | --- | |-------|-------------------------------------------------------------------------------------------------------------------------------| | | | | | 財務摘要 | | • | 截至二零二四年九月三十日止六個月之營業收入增加 18.3% 至 2,982,900,000 港元，二零二 三年同期則為 2,521,900,000 港元。 | | • | 與二零二三年同期相比，截至二零二四年九月三十日止六個月毛利率由 2 ...

香港交易及結算所有限公司以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，並明確表示概不就因本公佈全部或任何部分內容而產生或因依賴該 等內容而引致之任何損失承擔任何責任。 | --- | |--------------------------------------------------------------------------------------------------------| | | | 財務摘要 | | • 本年度之營業收入上升 0.6% 至 4,074,700,000 港元，去年度則為 4,051,100,000 港元。 | | • 與去年度比較，本年度的毛利率由 18.7 % 下跌至 18.4 % ，而本公司擁有人應佔淨利率則由 下跌至 6.5 % 。 | | • 本公司擁有人應佔年度溢利本年度為 263,500,000 港元，較去年度之 292,600,000 港元下跌 10.0 % 。 | | • 董事會建議派發本年度末期股息每股普通股 8 港仙（二零二三年： 8 港仙）。 | 鷹美（國際）控股有限公司（「本公司」）董事會（「董事會」）欣然 ...

(於開疊群島註冊成立之有限公司] (股份代號 : 02368) " 盛供旅別 | --- | --- | --- | --- | |----------------------------------------------------------------------------|-------|-----------------------------------------------------------|--------------------------------------------| | | 附註 | 截至九月三十日止六個月 二零二三年 （未經審核） 千港元 | 二零二二年 （未經審核） 千港元 | | 營業收入 銷售成本 | 4 | 2,521,917 (2,004,054) | 2,547,555 (2,023,767) | | 毛利 | | 517,863 | 523,788 | | 其他收入及收益，淨額 銷售及分銷開支 行政開支 其他營運開支 融資成本 | 4 5 | 8,773 (18,517) (153,648) (6,489) (21,397) | 13,742 (22, ...

應收賬款並無逾期及減值，其與近期無欠款記錄的客戶相關。 於二零二三年九月三十日，銀行貸款中409,901,000港元（二零二三年三月三十一日: 454,123,000港元）以美元計 值。 本集團持續優化生產規劃和管理模式，積極推動智慧化向前發展，使產品設計更具靈活性和可塑性。 為此，本集團建立了更廣泛的自動化生產系統與數位化智慧倉庫。本集團儘管在期內因加大資源投 入，貸款利息成本有所增加，但相關優化資源的投入，將構建數位與實體深度融合的產業體系根基， 這將是本集團搶佔未來市場之競爭優勢的關鍵。這些優化措施將有助本集團在激烈的競爭市場中 保持領先地位，實現可持續發展。 截至二零二三年九月三十日止六個月，本公司擁有人應佔溢利為 229,200,000 港元，較去年同期的 239,100,000 港元減少 9,900,000 港元（或 4.1%）。於回顧期內，本公司擁有人應佔溢利率由 9.4%下 跌 0.3%至 9.1%。本期本公司擁有人應佔每股基本盈利為 42.94 港仙，去年同期為 44.79 港仙。董 事會擬宣派截至二零二三年九月三十日止六個月之中期股息每股 30 港仙（二零二二年：30 港仙）， 派息比率為 ...

與全球前贍性 運動服裝品牌並肩 矢志成為最佳 生產夥伴 財務摘要 ... 董事及高級管理層履歷 . . . 綜合全面收益表 財務報表附註 . 54 二零二三年 二零二二年 業績 百萬港元 百萬港元 每股基本盈利 54.8港仙 51.5港仙 資產總值 3,075 3,125 財務摘要 55 Annual Report 2023 二零二三年年報 環球經濟復蘇的同時也帶來多項挑戰，通貨膨脹和利率上調為經濟增添不確定性，零售需求增長放緩。面 對跌宕起伏的營商環境，集團集思廣益採取多項措施積極應變，保持集團業務的穩定發展。 主席報告（ 續 ） Annual Report 2023 二零二三年年報 節能減排 開源節流 綠色環保是集團履行企業社會責任的應有之義。年內部分生產基地建設了屋頂光伏發電站，為集團提供了清潔且 可再生的能源，以減少對傳統能源的依賴，從而降低能源成本；集團各生產基地亦通過其他節能減排措施，降碳 減污，為綠色低碳發展履踐致遠。 主席 鍾育升 香港，二零二三年六月二十八日 管理層討論與分析（ 續 ） 本集團多年來一直致力於不同國家建立生產基地，增加產能以滿足客戶不同需要，同時亦平衡本集團潛在面對之 政治及 ...

香港交易及結算所有限公司以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，並明確表示概不就因本公佈全部或任何部分內容而產生或因依賴該 等內容而引致之任何損失承擔任何責任。 | --- | |----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | | | 財務摘要 | | • 本年度之營業收入上升 10.4 % 至 4,051,100,000 港元，去年度則為 3,668,400,000 港元。 | | • 與去年度比較，本年度的毛利率由 17.7 % 上升至 18.7 % ，而本公司擁有人應佔淨利率則由 下跌至 7.2 % 。 | | • 本公司擁有人應佔年度溢利本年度為 292,600,000 港元，較去年度之 274,600,000 港元上升 6.6% ...

Revenue and Profit Growth - Revenue for the six months ended September 30, 2022, increased to HKD 2,547,555 thousand, up 26.2% from HKD 2,018,830 thousand in the same period last year[2] - Gross profit rose to HKD 523,788 thousand, a 41.7% increase compared to HKD 369,672 thousand in the prior year period[2] - Profit before tax grew to HKD 331,587 thousand, up 44.0% from HKD 230,242 thousand in the previous year[2] - Net profit attributable to owners of the company increased to HKD 239,111 thousand, a 42.6% rise from HKD 167,676 thousand in the same period last year[2] - Basic earnings per share increased to 44.79 HK cents, up from 31.52 HK cents in the prior year period[2] - Net profit for the period was 245,857 thousand HKD, up 41.4% YoY from 173,875 thousand HKD[13] - Total sales increased by 26.2% to a record HKD 2,547,600,000, with a gross profit increase of 41.7% to HKD 523,800,000 and a gross margin rise from 18.3% to 20.6%[46] - Pre-tax profit surged by 44.0% to HKD 331,600,000, with the pre-tax profit margin increasing from 11.4% to 13.0%[46] - The company's net profit attributable to owners rose by 42.6% to HKD 239,100,000, with a net profit margin increase from 8.3% to 9.4%[49] Regional Revenue Performance - Revenue from mainland China increased to 1,195,852 thousand HKD, up 10.2% YoY from 1,084,721 thousand HKD[13] - Revenue from Europe grew significantly to 574,996 thousand HKD, a 63.3% increase YoY from 352,033 thousand HKD[13] - US revenue rose to 457,970 thousand HKD, up 41.8% YoY from 323,055 thousand HKD[13] - Total revenue from sportswear and apparel sales reached 2,547,555 thousand HKD, a 26.2% increase YoY from 2,018,830 thousand HKD[15] Financial Position and Cash Flow - Total assets increased to HKD 1,823,431 thousand as of September 30, 2022, compared to HKD 1,796,972 thousand as of March 31, 2022[5] - Net cash generated from operating activities was HKD 167,903 thousand, a decrease of 18.3% from HKD 205,471 thousand in the prior year period[9] - Cash and cash equivalents at the end of the period stood at HKD 452,100 thousand, compared to HKD 464,213 thousand at the end of the previous year[9] - Accounts receivable increased to HKD 855,164 thousand as of September 30, 2022, compared to HKD 393,843 thousand as of March 31, 2022, with 80.5% of receivables within 30 days[25][26] - Accounts payable stood at HKD 322,892 thousand as of September 30, 2022, with 93.0% due within 90 days[27] - Bank loans increased to HKD 701,615 thousand as of September 30, 2022, from HKD 648,557 thousand as of March 31, 2022, with interest rates ranging from 2.61% to 4.42%[29][30] - The company held cash and bank balances of HKD 452,100,000 as of September 30, 2022, compared to HKD 455,800,000 as of March 31, 2022[50] - The company's bank loan facility was HKD 992,100,000 as of September 30, 2022, with HKD 701,600,000 utilized, up from HKD 648,600,000 utilized as of March 31, 2022[50] - The company's debt-to-equity ratio increased to 14.2% as of September 30, 2022, from 11.2% as of March 31, 2022[51] Expenses and Costs - Sales and distribution expenses increased by 27.6% to HKD 4,800,000, while administrative expenses rose by 36.0% to HKD 46,300,000 due to wage adjustments and increased staffing[48] - Interest expenses increased by 204.6% to HKD 5,200,000 due to higher loan interest rates and increased bank borrowings for capacity expansion[48] - The company benefited from the depreciation of non-USD currencies (RMB, IDR, VND), which reduced manufacturing costs[47] Dividends and Shareholder Information - Interim dividend per share increased to 0.30 HKD, up 36.4% YoY from 0.22 HKD[21] - Basic earnings per share rose to 0.45 HKD, up 42.6% YoY from 0.32 HKD[22] - The company declared an interim dividend of HKD 0.30 per share, up from HKD 0.22 per share in the previous year[49] - The company declared an interim dividend of 30 HK cents per share for the six months ended September 30, 2022, compared to 22 HK cents in the same period last year[76] - The company's issued share capital remained unchanged at 533,800,000 shares with a nominal value of HKD 0.01 per share, totaling HKD 5,338 thousand[31] - The company's major shareholder, Pou Hing Industrial Co. Ltd., holds 192,000,000 shares, representing 35.96% of the issued share capital[60] - The company's executive director, Mr. Chung Yu-sing, holds 72,650,000 shares through Time Easy Investment Holdings Limited, representing 13.61% of the issued share capital[57] - The company's executive director, Mr. Wong Wing-biu, holds 32,320,000 shares through Excel Skill International Limited, representing 6.05% of the issued share capital[57] - The company's executive director, Mr. Chan Siu-ying, holds 36,500,800 shares, representing 6.84% of the issued share capital[57] - The company's executive director, Mr. Chung Chi-kit, holds 8,500,000 shares, representing 1.59% of the issued share capital[57] Corporate Governance and Compliance - The company's audit committee reviewed the unaudited condensed interim financial statements for the six months ended September 30, 2022, including accounting principles, risk management, and internal control matters[72] - The company's remuneration committee consists of two independent non-executive directors and one executive director, with Mr. Chan Cheuk Ho as the chairman[73] - The company's nomination committee consists of two independent non-executive directors and one executive director, with Mr. Chung Yu Sing as the chairman[74] - The company's chairman, Mr. Chung Yu Sing, has been serving as both the chairman and CEO since June 30, 2013, which is a deviation from the corporate governance code[69] - The company's directors confirmed that they have complied with the standard code of conduct for securities transactions during the six months ended September 30, 2022[70] - The company's directors have no interests in any businesses that directly or indirectly compete with the company's business, except for the disclosed interests[66] - The company's interim report is available on its website and the Hong Kong Exchanges and Clearing Limited's issuer website[78] Acquisitions and Related Party Transactions - The company acquired 100% equity of Beyond Top Co., Ltd. for USD 6,692,000 (approximately HKD 52,500,000), with identifiable net assets at fair value of HKD 52,500 thousand[32] - Related party transactions included rental expenses of HKD 4,144 thousand and service fees of HKD 4,670 thousand with Pouyuen Vietnam, a company indirectly controlled by a major shareholder[33] - The company recognized a right-of-use asset of HKD 11,514 thousand and a lease liability of HKD 11,682 thousand related to a lease with a related party as of September 30, 2022[34] - Payables to Pouyuen Vietnam decreased to HKD 3,159 thousand as of September 30, 2022, from HKD 4,121 thousand as of March 31, 2022, and were unsecured, interest-free, and repayable on demand[36] Operational Performance and Expansion - The Vietnam production base outperformed, with sales and revenue significantly surpassing pre-pandemic levels[42] - The company expanded production capacity by acquiring factories in West Java, Indonesia, Foshan, China, and Long An, Vietnam[43] - The company employed approximately 15,000 staff as of September 30, 2022, unchanged from March 31, 2022[55] Government Subsidies and Other Income - Government subsidies increased to 10,284 thousand HKD, up 93.2% YoY from 5,322 thousand HKD[16] - The company received government incentives and subsidies totaling HKD 10,300,000, contributing to other income and gains[49] Contingent Liabilities and Share Capital Activities - The company has no significant contingent liabilities as of September 30, 2022[54] - The company did not engage in any share capital fundraising activities during the six months ended September 30, 2022[67] - The company did not purchase, redeem, or sell any of its listed securities during the six months ended September 30, 2022[68] Comprehensive Income and Foreign Exchange Impact - Total comprehensive income for the period decreased to HKD 109,297 thousand, down 44.4% from HKD 196,570 thousand in the previous year due to foreign exchange losses[4]

EAGLE NICE (INTERNATIONAL) HOLDINGS LIMITED 美(國際)控股有限公司* (Incorporated in the Cayman Islands with limited liability) | --- | --- | --- | --- | --- | --- | --- | --- | --- | |-------|-------|------------------------------------------------------------|-------|-------|-------|-------|-------|-------| | | | | | | | | | | | | | (於開曼群島註冊成立之有限公司) (Stock Code 股份代號:02368) | | | | | | | | | | | | | | | | | | | | | | | | | | | 企業願景 40 與全球前瞻性運動服裝品牌並肩 矢志成為最佳產夥伴 and and the many of the superior of the status of the o 錄 ...