Revenue Performance - For the six months ended 30 September 2023, revenue from property sales was HK$42,544,000, an increase of 26.5% compared to HK$33,627,000 in the same period of 2022[9]. - Revenue from contact lens sales and leasing and trading of computer equipment reached HK$40,066,000, up 51.8% from HK$26,376,000 in the previous year[9]. - For the six months ended September 30, 2023, total revenue was HK$87,203, a decrease from HK$140,220 in the same period of 2022, representing a decline of approximately 37.8%[88]. - The external sales revenue from the contact lens business was HK$26,376 for the reporting period[88]. - Revenue for the six months ended September 30, 2023, was HK$140,220,000, representing an increase from HK$87,203,000 in the same period of 2022, a growth of 60.7%[147]. Financial Losses - The company reported a loss attributable to owners of HK$64,879,000 for the six months ended 30 September 2023, compared to a loss of HK$10,541,000 in the same period of 2022, indicating a significant increase in losses[36]. - Loss before taxation for the six months was HK$75,683,000, compared to a loss of HK$36,021,000 in the same period last year, reflecting a worsening of 109.5%[147]. - The company reported a loss for the period of HK$88,428,000, significantly higher than the loss of HK$1,216,000 in the same period of 2022[147]. - Total comprehensive expense attributable to owners of the Company was HK$64,278,000 for the six months ended September 30, 2023, compared to HK$26,331,000 for the same period in 2022[164]. Asset and Liability Management - As of 30 September 2023, the group had net current liabilities of approximately HK$241,845,000[2]. - Current liabilities exceeded current assets, resulting in net current liabilities of HK$241,845,000 as of September 30, 2023, compared to HK$225,879,000 as of March 31, 2023[151]. - The company's net assets decreased to HK$556,188,000 as of September 30, 2023, down from HK$622,428,000 as of March 31, 2023[151]. - Borrowings as of September 30, 2023, were HK$649,947,000, a decrease from HK$691,754,000 as of March 31, 2023[150]. Impairment and Depreciation - Impairment loss on properties held for sale was recorded at HK$9,880,000, indicating a new challenge for the company[26]. - Depreciation of property, plant, and equipment amounted to HK$54,371,000, which is a significant increase from HK$27,760,000 in the same period last year[26]. - The company incurred a depreciation expense of HK$210,119,000 for property, plant, and equipment during the reporting period[52]. - Impairment losses on properties held for sale amounted to HK$9,880,000, while impairment losses on property, plant, and equipment were HK$17,349,000[147]. Cash Flow and Interest Income - Bank interest income increased significantly to HK$5,481,000, compared to HK$1,237,000 in the previous year, marking a growth of 344.5%[13]. - Cash and bank balances increased to HK$331,918,000 as of September 30, 2023, compared to HK$268,997,000 as of March 31, 2023[150]. - The Group's interest receivables as of September 30, 2023, were HK$6,524, slightly down from HK$6,944 as of March 31, 2023[93]. Equity and Dividends - No interim dividend was declared for the reporting period, consistent with the previous year where no dividend was paid or proposed[37]. - The company reported a basic and diluted loss per share of HK$0.32 for the six months ended September 30, 2023, compared to HK$0.05 for the same period in 2022[164]. - The company’s total equity decreased to HK$556,188,000 as of September 30, 2023, from HK$622,428,000 as of March 31, 2023[151]. Investments and Capital Expenditures - The company made prepayments for machinery and equipment amounting to HK$113,766,000 and server equipment of HK$105,702,000 during the reporting period[50]. - The Group has entered into agreements to acquire a contact lens production line in China for a total consideration of approximately HK$356,036,000, with HK$317,172,000 already paid as of the reporting date[90]. - The Group has invested a total of RMB36,808,000 (approximately HK$40,490,000) in developing cross-border settlement systems and platforms[64].
国际商业结算(00147) - 2024 - 中期财报