兆邦基生活：二零二三／二四年中期報告.pdf

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1、Corporate Information公司資料2Management Discussion and Analysis管理層討論及分析5Other Information其他資料12Interim Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income中期簡明綜合損益及其他全面收益表17Interim Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表19Interim Condensed Consolid

2、ated Statement of Changes in Equity中期簡明綜合權益變動表21Interim Condensed Consolidated Cash Flow Statement中期簡明綜合現金流量表22Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註23CONTENTS目錄2Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedCorporate Information公司資料BOARD OF DIREC

3、TORSExecutive DirectorsMr.Xu Chujia(Chairman)Mr.Xu Chusheng Mr.Xu Zhicong(appointed with effect from 8 September 2023)Mr.Kwan Kin Man KeithMs.Zhang Yu(appointed with effect from 8 September 2023)Non-executive DirectorMs.Zhan MeiqingIndependent Non-executive DirectorsMr.Hui Chin Tong Godfrey Mr.Wong

4、Chun ManMr.Ye LongfeiAUDIT COMMITTEEMr.Wong Chun Man(Chairman)Mr.Hui Chin Tong Godfrey Mr.Ye LongfeiREMUNERATION COMMITTEEMr.Hui Chin Tong Godfrey(Chairman)Mr.Ye Longfei Ms.Zhan MeiqingNOMINATION COMMITTEEMr.Ye Longfei(Chairman)Mr.Wong Chun Man Ms.Zhan Meiqing董事會執行董事許楚家先生（主席）許楚勝先生許志聰先生（自二零二三年九月八日起獲委

5、任）關建文先生章彧女士（自二零二三年九月八日起獲委任）非執行董事詹美清女士獨立非執行董事許展堂先生王俊文先生叶龍蜚先生審核委員會王俊文先生（主席）許展堂先生叶龍蜚先生薪酬委員會許展堂先生（主席）叶龍蜚先生詹美清女士提名委員會叶龍蜚先生（主席）王俊文先生詹美清女士3兆邦基生活控股有限公司 2023/24中期報告Corporate Information公司資料投資委員會許楚家先生（主席）許楚勝先生公司秘書關建文先生法律顧問有關香港法例：李偉斌律師行授權代表關建文先生詹美清女士股份過戶登記總處 Maples Fund Services(Cayman)LimitedP.O.Box 1093Bound

6、ary Hall,Cricket Square KY11102 Cayman Islands香港股份過戶登記處 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓INVESTMENT COMMITTEEMr.Xu Chujia(Chairman)Mr.Xu ChushengCOMPANY SECRETARYMr.Kwan Kin Man KeithLEGAL ADVISERSAs to Hong Kong law:LI&PARTNERSAUTHORISED REPRESENTATIVESMr.Kwan Kin Man Keith Ms.Zhan MeiqingPRINCIPAL SHARE

7、 REGISTRAR AND TRANSFER OFFICEMaples Fund Services(Cayman)LimitedP.O.Box 1093Boundary Hall,Cricket Square KY11102 Cayman IslandsHONG KONG SHARE REGISTRAR AND TRANSFER OFFICETricor Investor Services Limited Level 17,Far East Finance Centre16 Harcourt Road Hong Kong4Interim Report 2023/24 Zhaobangji L

8、ifestyle Holdings LimitedCorporate Information公司資料主要往來銀行華僑永亨銀行有限公司註冊辦事處Maples Corporate Services LimitedP.O.Box 309Ugland HouseGrand Cayman KY11104Cayman Islands總部及主要營業地點 香港干諾道中168200號信德中心招商局大廈11樓1315室股份代號1660網址PRINCIPAL BANKEROCBC Wing Hang Bank LimitedREGISTERED OFFICEMaples Corporate Services Lim

9、itedP.O.Box 309Ugland House Grand Cayman KY11104Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSUnit 1315,11/FChina Merchants Tower,Shun Tak Centre 168200 Connaught Road CentralHong KongSTOCK CODE1660WEBSITE5兆邦基生活控股有限公司 2023/24中期報告Management Discussion and Analysis管理層討論及分析BUSINESS REVIEW AN

10、D MARKET PROSPECTZhaobangji Lifestyle Holdings Limited(the“Company”,together with its subsidiaries,the“Group”)is principally engaged in trading of machinery and spare parts,leasing of machinery and the provision of related services in the Hong Kong S.A.R.region,and the provision of property manageme

11、nt services,leasing of machinery,property leasing,subletting,retail and other businesses in the Mainland region of the Peoples Republic of China(the“PRC”).During the six months ended 30 September 2023(the“Period”),the overall market conditions in Hong Kong and the PRC were challenging as affected by

12、 the higher interest rate environment,a stagnant real-estate market and geo-political tensions.The Group will continue to employ low leverage to weather these difficult conditions.The Board believes that the long-term prospect of the Greater Bay Area will continue to be positive driven by robust dem

13、and from a sizable population and friendly policies from the government.FINANCIAL REVIEWRevenueOur total revenue increased by approximately HK$24.2 million,or approximately 18.8%,from approximately HK$128.8 million for the six months ended 30 September 2022(the“Previous Period”)to approximately HK$1

14、53.0 million for the Period.Such increase was mainly due to the increase in retail business income.Leasing of construction machineryOur Groups revenue generated from leasing of construction machinery recorded a decrease by approximately HK$15.8 million,or approximately 25.7%,from approximately HK$61

15、.4 million for the Previous Period to approximately HK$45.6 million for the Period.Such decrease was mainly due to the overall stagnant real estate market in Hong Kong and PRC during the Period.業務回顧及市場前景兆邦基生活控股有限公司（本公司，連同其附屬公司統稱 本集團）主要在香港特別行政區地區（香港)從事機械及配件貿易、機械租賃及提供相關服務，以及在中華人民共和國國內地區（中國）提供物業管理服務、機械

16、租賃、物業租賃、轉租、零售及其他業務。截至二零二三年九月三十日止六個月（本期間），香港及中國的整體市場狀況由於受較高利率環境、停滯的地產市場和地緣政治緊張局勢的影響而具有挑戰性。集團將繼續使用低杠桿來應對這些困難的條件。董事會認為，受大量人口的強勁需求和來自政府友好的政策的推動，大灣區長期前景將繼續向好。財務回顧收益我們的收益總額由截至二零二二年九月三十日止六個月（上一期間）約128.8百萬港元增加約24.2百萬港元或約18.8%至本期間約153.0百萬港元。有關增加乃主要由於零售業務收入的增加所導致。建築機械租賃本集團建築機械租賃所產生收益由上一期間約61.4百萬港元減少約15.8百萬港元或

17、約25.7%至本期間約45.6百萬港元。有關減少乃主要由於期內香港及中國房地產市場停滯所導致。6Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedManagement Discussion and Analysis管理層討論及分析建築機械貿易本集團建築機械貿易所產生收益由上一期間約5.6百萬港元增加約10.1百萬港元或280.4%至本期間約15.7百萬港元。有關增加是期內拖車、地基及地鑽配件的需求增加所導致。物業管理服務本集團物業管理服務所產生收益由上一期間約34.3百萬港元減少約5.6百萬港元或16.2%至本期間約28.7

18、百萬港元。有關減少主要是由於集團向部分租戶提供管理費優惠，這與中國較差的經營環境有關。物業租賃、轉租、零售及其他業務本集團物業租賃、轉租、零售及其他業務所產生收益由上一期間約27.5百萬港元增加約35.4百萬港元或129%至本期間約62.9百萬港元。有關增加主要是由於室內樂園零售業務在上一期間疫情後的業務增加所導致。銷售及服務成本本集團於本期間的銷售及服務成本約為125.6百萬港元（上一期間：約112.6百萬港元），增加約12.6%。銷售及服務成本主要包括機械、設備及備用零件成本、租金成本、員工成本以及折舊。銷售及服務成本的增加主要由於收入的增加所致。Trading of constructi

19、on machineryOur Groups revenue generated from trading of construction machinery recorded an increase by approximately HK$10.1 million,or approximately 280.4%,from approximately HK$5.6 million for the Previous Period to approximately HK$15.7 million for the Period.Such increase was due to a higher de

20、mand in trailers,foundation machines and drilling accessories during the Period.Property management servicesOur Groups revenue generated from property management services decreased by approximately HK$5.6 million,or 16.2%,from approximately HK$34.3 million for the Previous Period to approximately HK

21、$28.7 million for the Period.The decrease was mainly due to the certain property management fee concessions provided to tenants as a result of the poor operating environment in the PRC.Property Leasing,Subletting,Retail and Other BusinessesOur Groups revenue generated from property leasing,sublettin

22、g,retail and other businesses increased by approximately HK$35.4 million,or 129%,from approximately HK$27.5 million for the Previous Period to approximately HK$62.9 million for the Period.The increase was mainly due to the increase in business activities in the indoor amusement arcade retail busines

23、s after the effects of COVID lockdowns in the previous Period.Cost of Sales and ServicesOur Groups cost of sales and services amounted to approximately HK$125.6 million for the Period(Previous Period:approximately HK$112.6 million),representing an increase of approximately 12.6%.Cost of sales and se

24、rvices mainly comprised of costs of machinery and equipment and spare parts,rental cost,staff costs and depreciation.The increase in cost of sales and services was due to increase in revenue for the Period.7兆邦基生活控股有限公司 2023/24中期報告Management Discussion and Analysis管理層討論及分析毛利及毛利率本集團本期間錄得毛利27.4百萬港元，而上一

25、期間則為17.2百萬港元。毛利率由上一期間約13.3%增加至本期間約17.9%。毛利率增加乃主要由於上一期間針對一些過時的機器產生了一次性折舊成本而有關影響在本期間內有所減少。其他收入及收益本集團的其他收入及收益由上一期間收益約2.3百萬港元增加約0.2百萬港元至本期間約2.5百萬港元。銷售開支本集團的銷售開支由上一期間約3.2百萬港元減少至少於0.1百萬港元，乃主要由於銷售部門的員工重組至行政部分所致。行政開支本集團的行政開支由上一期間約39.5百萬港元減少約19.1百萬港元或48.4%至本期間約20.4百萬港元。行政開支減少主要由於上一期間針對一些過時的機器產生了一次性折舊成本而有關影響在

26、本期間內有所減少及市場情況具有挑戰性從而採取了成本節約所致。財務收入本集團的財務收入由上一期間約4.0百萬港元減少約3.6百萬港元至本期間約0.4百萬港元，乃主要由於某些貿易應收款已經被償還所以對應的利息有所下跌所致。財務成本本集團的財務成本由上一期間約1.1百萬港元減少約0.3百萬港元或24.5%至本期間約0.8百萬港元。財務成本減少乃主要由於中國內地的利息降低所致。Gross Profit and Gross Profit MarginOur Groups gross profit recorded HK$27.4 million for the Period,compared to HK

27、$17.2 million for the Previous Period.Our gross profit margin increased to approximately 17.9%for the Period from approximately 13.3%for the Previous Period.The increase in gross profit margin was mainly attributable to the reduced effect in this Period from certain one off depreciation charges due

28、to obsolete equipment in the Previous Period.Other Income and GainsOur Groups other income and gains increased by approximately HK$0.2 million,from approximately HK$2.3 million for the Previous Period to approximately HK$2.5 million for the Period.Selling ExpensesOur Groups selling expenses was for

29、the Period was less than HK$0.1 million,as compared to approximately HK$3.2 million for the Previous Period,mainly because staff in the selling department of the leasing business was restructured to the administrative department.Administrative ExpensesOur Groups administrative expenses decreased by

30、approximately HK$19.1 million,or 48.4%,from approximately HK$39.5 million for the Previous Period to approximately HK$20.4 million for the Period.The decrease was mainly due to the reduced effect of certain one off depreciation charges due to obsolete equipments in the Previous Period and cost-cutti

31、ng measures taken as a result of the challenging market conditions.Finance IncomeOur Groups finance income decreased by approximately HK$3.6 million from approximately HK$4.0 million for the Previous Period to approximately HK$0.4 million for the Period,which was mainly attributable to the repayment

32、 of certain trade receivables since the Previous Period so less finance income was generated.Finance CostsOur Groups finance costs decreased by approximately HK$0.3 million,or 24.5%,from approximately HK$1.1 million for the Previous Period to approximately HK$0.8 million for the Period.The decrease

33、in finance costs was due to lower interest environment in the PRC.8Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedManagement Discussion and Analysis管理層討論及分析所得稅開支及實際稅率本集團的所得稅開支由上一期間約6.2百萬港元減少至少於約3.4百萬港元，乃主要由於本期間我們中國子公司的虧損狀況所致。本集團的實際稅率為37.3%。本集團於上一期間產生稅前虧損，故於上一期間不適用計算。純利及純利率如上所述，本集團本期間的凈利

34、潤為5.7百萬港元。純利率為3.7%。本集團上一期間產生凈虧損，因此，上一期間不適用純利率計算。流動資金及財務資源回顧本集團透過來自經營活動的現金流量、借款及融資租賃負債相結合的方式為其營運撥付資金。於二零二三年九月三十日，本集團現金及現金等價物約為45.9百萬港元（二零二三年三月三十一日：約43.2百萬港元）主要以港元及人民幣計值，以及有借款約22.5百萬港元（二零二三年三月三十一日：約26.0百萬港元）主要以港元及人民幣計值。於報告期末的資產負債比率以負債淨額除以權益總額計算。負債淨額以總借款及融資租賃負債總額減現金及現金等價物以及受限制現金計算。於二零二三年九月三十日，由於錄得淨現金（二

35、零二三年三月三十一日：相同），故資產負債比率並不適用。於二零二三年九月三十日，本集團的流動資產及流動負債總額分別約為280.2百萬港元（二零二三年三月三十一日：約232.3百萬港元）及約98.5百萬港元（二零二三年三月三十一日：約97.4百萬港元）。本集團的流動比率於二零二三年九月三十日增加至約2.8倍（二零二三年三月三十一日：2.4倍）。流動比率減少主要是由於本期間出售部分物業、廠房及設備所致。Income Tax Expense and Effective Tax RateOur Group generated income tax expense of HK$3.4 million du

36、ring the Period,as compared to approximately HK$6.2 million for the Previous Period,which was mainly attributable to the loss making position of certain PRC subsidiaries for the Period.Our Groups effective tax rate was 37.3%for the Period.The calculation was not applicable during the Previous Period

37、 as the Group incurred a loss before tax.Net Profit and Net Profit MarginOur Group generated net profit of HK$5.7 million for the Period for the reasons described above.The net profit margin was 3.7%.The calculation was not applicable during the Previous Period as the Group incurred net loss.LIQUIDI

38、TY AND FINANCIAL RESOURCES REVIEWThe Group financed its operations through a combination of cash flow from operations and borrowings.As at 30 September 2023,the Group had cash and cash equivalents of approximately HK$45.9 million(31 March 2023:approximately HK$43.2 million)which were mainly denomina

39、ted in HK$and RMB,and had borrowings of approximately HK$22.5 million(31 March 2023:approximately HK$26.0 million)that were mainly denominated in HK$and RMB.Gearing ratio is calculated as net debt divided by total equity at the end of the reporting period.Net debt is calculated as total borrowings a

40、nd total obligations under finance leases less cash and cash equivalents and restricted cash.At 30 September 2023,the gearing ratio was not applicable due to the net cash position(31 March 2023:Same).As at 30 September 2023,our Groups total current assets and current liabilities were approximately H

41、K$280.2 million(31 March 2023:approximately HK$232.3 million)and approximately HK$98.5 million(31 March 2023:approximately HK$97.4 million),respectively.Our Groups current ratio increased to approximately 2.8 times as at 30 September 2023(31 March 2023:2.4 times).The current ratio increased mainly d

42、ue to the disposal of certain property,plant and equipment during the Period.9兆邦基生活控股有限公司 2023/24中期報告Management Discussion and Analysis管理層討論及分析資產抵押於二零二三年九月三十日，我們的借款及融資租賃負債沒有以物業、廠房及設備作抵押（二零二三年三月三十一日：零）。資本結構於二零二三年九月三十日，本公司全部已發行股本約為12.4百萬港元，相當於6,195,000,000股每股面值為0.002港元的普通股。資本開支以現金結算本期間產生的資本開支總額約為零，減少主

43、要由於目前市場具有挑戰性，所以採取了保守的投資態度（上一期間：約30.1百萬港元）。貨幣風險本集團若干交易以有別於本集團功能貨幣（即港元）的貨幣計值，因此，本集團面臨外匯風險。本集團為結算其向供應商的採購款而支付的款項一般以港元、人民幣、日圓、美元及歐元計值。本集團自其客戶收取的付款主要以港元及人民幣計值。本集團並無外幣對沖政策。然而，本集團將繼續密切監察其面臨的貨幣變動風險及採取積極措施。或然負債於報告期末日，本集團並無任何重大或然負債（二零二三年三月三十一日：無）資本承擔我們的資本承擔主要包括購買作租賃用途的建築機械。於二零二三年九月三十日，有關機械及設備的已訂約但尚未撥備的資本承擔約為零

44、（二零二三年三月三十一日：1.3百萬港元）。PLEDGE OF ASSETSAs at 30 September 2023,our borrowings were not secured by property,plant and equipment(31 March 2023:nil).CAPITAL STRUCTUREAs at 30 September 2023,the total issued share capital of the Company was approximately HK$12.4 million representing 6,195,000,000 ordinar

45、y shares of HK$0.002 each.CAPITAL EXPENDITUREThe total capital expenditure incurred for the Period settled by cash was nil.The reduction was the result of a cautious investment approach in light of the current challenging market condition(Previous Period:approximately HK$30.1 million).CURRENCY RISKC

46、ertain transactions of the Group are denominated in currencies which are different from the functional currency of the Group,namely,HK$,and therefore the Group is exposed to foreign exchange risk.Payments made by the Group for the settlement of its purchases from suppliers are generally denominated

47、in HK$,RMB,JPY,USD and EUR.Payments received by the Group from its customers are mainly denominated in HK$and RMB.The Group does not have a foreign currency hedging policy.However,the Group will continue to monitor closely its exposure to currency movement and take proactive measures.CONTINGENT LIAB

48、ILITIESThe Group had no material contingent liabilities as at the end of the reporting period(31 March 2023:nil).CAPITAL COMMITMENTSOur capital commitments consist primarily of purchase of construction machinery for leasing purpose.As at 30 September 2023,there were no capital commitments of machine

49、ry and equipment contracted but not provided for(31 March 2023:HK$1.3 million).10Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedManagement Discussion and Analysis管理層討論及分析OTHER DISCLOSURESave as disclosed in this interim results announcement,since the publication of the 2023 annual repor

50、t,there have been no material changes in the likely future business development of the Group,including the Companys prospects for the current financial year.EMPLOYEES AND REMUNERATION POLICYAs at 30 September 2023,our Group had 507 staff(31 March 2023:498).The total staff costs incurred by our Group

51、 for the Period were approximately HK$27.9 million(Previous Period:approximately HK$30.9 million).Employees remuneration packages are determined with reference to the market information and individual performance and will be reviewed on a regular basis.The remuneration policy will be reviewed by the

52、 Board from time to time.In addition to basic remuneration,the Group also makes contributions to mandatory provident funds scheme.IMPORTANT EVENTS AFTER THE END OF THE FINANCIAL PERIOD,SIGNIFICANT INVESTMENTS HELD,MATERIAL ACQUISITIONS OR DISPOSALS OF SUBSIDIARIES,ASSOCIATES AND JOINT VENTURES,AND P

53、LANS FOR MATERIAL INVESTMENTS OR CAPITAL ASSETOn 26 October 2023,the Company issued an announcement to effect the change of company name from Zhaobangji Properties Holdings Limited to Zhaobangji Lifestyle Holdings Limited following the passing of a special resolution on 23 August 2023 to approve the

54、 change of company name and the issuance of the certificate of incorporation on change of name of the company by the Registrar of Companies in the Cayman Islands on 20 September 2023.其他披露事項除本中期報告中披露的內容外，自二零二三年年報刊發以來，本集團可能的未來業務發展（包括本公司本財政年度的前景）並無重大變動。僱員及薪酬政策於二零二三年九月三十日，本集團擁有507名（二零二三年三月三十一日：498名）員工。本

55、集團於本期間產生的員工成本總額約為27.9百萬港元（上一期間：約30.9百萬港元）。僱員的薪酬待遇經參考市場資料及個人表現釐定，並會定期檢討。董事會將不時檢討薪酬政策。除基本薪酬外，本集團亦向強制性公積金計劃供款。財務期末後重大事項、持有的重大投資、重大收購或出售附屬公司、聯營公司及合營企業以及重大投資或資本資產計劃 於二零二三年十月二十六日，本公司刊登了公告來生效更改公司名稱，由兆邦基地產控股有限公司更改為兆邦基生活控股有限公司，隨著於二零二三年八月二十三日通過批准更改公司名稱的特別決議案，及開曼群島公司註冊處處長已於二零二三年九月二十日發出更改公司名稱註冊證書後。11兆邦基生活控股有限公司

56、 2023/24中期報告Management Discussion and Analysis管理層討論及分析於二零二二年九月八日，本集團簽訂了一份轉讓協議，當中本集團，作為受讓方，同意以現金價格人民幣65,000,000（相當於約港幣74,100,000）接受出讓方一筆本金為人民幣80,000,000（相當於約港幣91,200,000）的貸款，包括其權利、所有權及利益。貸款以包括兩個位於中國深圳的商業用途代用證擔保。有關交易的詳情分別於本公司於二零二二年九月八日及二十八日發佈的公告中及本報告附註17中披露。除已披露之外，本集團並無本期間後重大事項、重大投資、重大收購或出售附屬公司、聯營公司及合

57、營企業以及重大投資或資本資產計劃。中期股息董事會不建議就本期間向本公司股東派付中期股息。購買、贖回或出售本公司的上市證券於本期間，本公司或其任何附屬公司概無出售、購買或贖回本公司任何上市證券。On 8 September 2022,the Group entered into an assignment agreement under which the Group as assignee shall,at the cash consideration of RM B65,000,000(equivalent to approximately HK$74,100,000),accept the

58、 assignment of all the assignors rights,titles and interests in a loan with outstanding principal amount of RMB80,000,000(equivalent to approximately HK$91,200,000)secured by,among others,two temporary use rights for commercial use purpose located in Shenzhen,PRC.Details of this transaction were dis

59、closed in the Companys announcements published on 8 and 28 September 2022 respectively,and in note 17 of this report.Saved as disclosed,the Group did not have any important events after the end of the Period,significant investments,material acquisitions or disposal of subsidiaries,associates and joi

60、nt ventures,and plans for material investments or capital asset.INTERIM DIVIDENDThe Board does not recommend the payment of any interim dividend to shareholders of the Company for the Period.PURCHASE,REDEMPTION OR SALE OF LISTED SECURITIES OF THE COMPANYThere were no purchase,redemption or sale by t

61、he Company or any of its subsidiaries of the listed securities of the Company during the Period.12Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedOther Information其他資料企業管治常規本集團致力於維持高水平的企業管治，以保障本公司股東的權益及提升企業價值及問責性。本公司已採納香港聯合交易所有限公司（聯交所）證券上市規則（上市規則）附錄十四所載的企業管治守則（企業管治守則）作為其企業管治常規。本公司於本期間已遵守

62、企業管治守則的適用守則條文。遵守證券交易的標準守則 本公司已就董事進行證券交易採納上市規則附錄十所載有關上市發行人董事進行證券交易的標準守則（標準守則）作為其自身的行為守則。本公司已就標準守則的任何不合規情況向全體董事作出查詢。全體董事確認彼等已於本期間全面遵守標準守則所載的規定標準。審核委員會審核委員會於二零一七年一月二十三日設立，並遵照上市規則第3.22條及企業管治守則第C.3段制定明確書面職權範圍。於本中期報告批准日期，審核委員會由三名成員組成，即王俊文先生（主席）、許展堂先生及叶龍蜚先生，彼等均為獨立非執行董事。本集團於本期間的未經審核中期簡明綜合財務報表已經審核委員會審閱。CORPO

63、RATE GOVERNANCE PRACTICESThe Group is committed to maintain high standards of corporate governance to safeguard the interests of the shareholders of the Company and to enhance corporate value and accountability.The Company has adopted the Corporate Governance Code(the“CG Code”)as set out in Appendix

64、 14 to the Rules Governing the Listing of Securities(the“Listing Rules”)on The Stock Exchange of Hong Kong Limited(the“Stock Exchange”)as our corporate governance practices.The Company has complied with the applicable code provisions under the CG Code during the Period.COMPLIANCE WITH THE MODEL CODE

65、 FOR SECURITIES TRANSACTIONSThe Company has adopted the Model Code for Securities Transactions by Directors of Listed Issuers(the“Model Code”)set out in Appendix 10 to the Listing Rules as its own code of conduct regarding securities transactions by the Directors.The Company has made enquiries to al

66、l Directors regarding any non-compliance with the Model Code.All the Directors confirmed that they have fully complied with the required standard set out in the Model Code during the Period.AUDIT COMMITTEEThe Audit Committee was established on 23 January 2017,with specific written terms of reference

67、s in accordance with rule 3.22 of the Listing Rules and paragraph C.3 of the CG Code.As at the date of approval of this interim report,the Audit Committee comprises three members,namely Mr.Wong Chun Man(Chairman),Mr.Hui Chin Tong Godfrey,and Mr.Ye Longfei,all of whom are independent non-executive Di

68、rectors.The unaudited interim condensed consolidated financial statements of the Group for the Period have been reviewed by the Audit Committee.13兆邦基生活控股有限公司 2023/24中期報告Other Information其他資料董事及最高行政人員於股份、相關股份及債權證的權益及淡倉於二零二三年九月三十日，本公司董事及本公司最高行政人員於根據證券及期貨條例第352條予以存置於登記名冊內或依據標準守則向本公司及聯交所具報的本公司股份（股份）或任何相

69、關法團（定義見證券及期貨條例第XV部）內的權益如下：於股份中的好倉附註：1.權益比例基於二零二三年九月三十日已發行6,195,000,000股股份計算。2.許楚家先生擁有Boardwin Resources Limited 58.53%已發行股本，而Boardwin Resources Limited實益擁有3,804,096,000股股份，佔本公司已發行股本約61.41%。根據證券及期貨條例，許楚家先生被視為於Boardwin Resources Limited擁有權益的股份中擁有權益。DIRECTORS AND CHIEF EXECUTIVES INTERESTS AND SHORT PO

70、SITIONS IN SHARES,UNDERLYING SHARES AND DEBENTURESAs at 30 September 2023,the interests of the Directors and the chief executive of the Company in the shares of the Company(the“Shares”)or any associated corporation(within the meaning of Part XV of the SFO)as recorded in the registered required to be

71、 kept under section 352 of the SFO or as otherwise notified to the Company and the Stock Exchange pursuant to the Model Code were as follows:Long Positions in the SharesName of directorCapacity/Nature of interestNumber of shares heldPercentage of shareholding(note 1)董事姓名身份權益性質持有股份數目股權百分比（附註1）Mr.Xu C

72、hujia(note 2)許楚家先生（附註二）Interest of a controlled corporation受控制法團權益3,804,096,00061.41%Notes:1.The percentage of shareholding is calculated on the basis of the number of issued Shares as at 30 September 2023 of 6,195,000,000.2.Mr.Xu Chujia owned 58.53%of the issued share capital of Boardwin Resources

73、Limited,which beneficially owned 3,804,096,000 Shares,representing approximately 61.41%of the issued share capital of the Company.By virtue of the SFO,Mr.Xu Chujia is deemed to be interested in the Shares in which Boardwin Resources Limited were interested.14Interim Report 2023/24 Zhaobangji Lifesty

74、le Holdings LimitedOther Information其他資料於相聯法團Boardwin Resources Limited股份中的好倉（附註1）附註：1.Boardwin Resources Limited實益擁有3,804,096,000股本公司股份，佔本公司於二零二三年九月三十日已發行股本約61.41%。因此，Boardwin Resources Limited為證券及期貨條例第XV部所界定的本公司的相聯法團。2.權益比例基於Boardwin Resources Limited於二零二三年九月三十日已發行312,736,500股股份計算。除上文所披露者外，於二零二三年九

75、月三十日，概無本公司董事或最高行政人員擁有於本公司於根據證券及期貨條例第352條予以存置於登記名冊內或依據標準守則向本公司及聯交所具報的本公司或其任何相聯法團（定義見證券及期貨條例第XV部）的股份、相關股份或債權證中的權益或淡倉。Long position in the shares of Boardwin Resources Limited,an associated corporation(note 1)Name of directorCapacity/Nature of interestNumber of shares heldPercentage of shareholding(not

76、e 2)董事姓名身份權益性質持有股份數目股權百分比（附註2）Mr.Xu Chujia 許楚家先生Beneficial owner 實益擁有人183,053,00358.53%Mr.Xu Chusheng 許楚勝先生Beneficial owner 實益擁有人25,018,9208%Ms.Zhan Meiqing 詹美清女士Beneficial owner 實益擁有人3,127,3651%Notes:1.Boardwin Resources Limited beneficially owned 3,804,096,000 Shares,representing approximately 61.

77、41%of the total issued Shares as at 30 September 2023.As such,Boardwin Resources Limited was an associated corporation of the Company within the meaning of Part XV of the SFO.2.The percentage of shareholding is calculated on the basis of the number of issued shares of Boardwin Resources Limited as a

78、t 30 September 2023 of 312,736,500 shares.Save as disclosed above,as at 30 September 2023,none of the Directors or the chief executive of the Company had any interest or short position in the shares,underlying shares or debentures of the Company or any associated corporation(within the meaning of Pa

79、rt XV of the SFO)as recorded in the registered required to be kept under section 352 of the SFO or as otherwise notified to the Company and the Stock Exchange pursuant to the Model Code.15兆邦基生活控股有限公司 2023/24中期報告Other Information其他資料主要股東於股份及相關股份之權益於二零二三年九月三十日，按本公司根據證券及期貨條例第336條存置之登記冊所記錄，下列人士（本公司董事或最高

80、行政人員除外）於本公司股份之權益如下：附註：1.權益比例基於本公司於二零二三年九月三十日已發行6,195,000,000股股份計算。2.張美娟女士為許楚家先生之配偶，其持有Boardwin Resources Limited 58.53%已發行股本，該公司實益擁有3,804,096,000股股份，佔本公司已發行股本約61.41%。根據證券及期貨條例，張美娟女士被當作於許楚家先生擁有權益的股份中擁有權益。除上文所披露者外，於二零二三年九月三十日，沒有人士（董事或本公司最高行政人員除外）於本公司股份或相關股份中，擁有根據證券及期貨條例第336條須登記於該條所述登記冊的權益或淡倉。SUBSTANTI

81、AL SHAREHOLDERS INTERESTS IN SHARES AND UNDERLYING SHARESAs at 30 September 2023,the interests of persons,other than Directors or the chief executive of the Company,in the Shares as recorded in the register required to be kept under section 336 of the SFO were as follows:NameCapacity/Nature of inter

82、estNumber of shares heldPercentage of shareholding(note 1)姓名身份權益性質持有股份數目股權百分比（附註1）Boardwin Resources LimitedBeneficial owner實益擁有人3,804,096,00061.41%Ms.Zhang Meijuan(note 2)張美娟女士（附註2）Interest of spouse 配偶權利3,804,096,00061.41%Notes:1.The percentage of shareholding is calculated on the basis of the num

83、ber of issued Shares as at 30 September 2023 of 6,195,000,000.2.Ms.Zhang Meijuan is the spouse of Mr.Xu Chujia,who owned 58.53%of the issued share capital of Boardwin Resources Limited,which in turn beneficially owned 3,804,096,000 Shares,representing approximately 61.41%of the issued share capital

84、of the Company.By virtue of the SFO,Ms.Zhang Meijuan was deemed to be interested in the Shares in which Mr.Xu Chujia was interested.Save as disclosed above,as at 30 September 2023,no persons,other than the Directors and the chief executive of the Company,had any interest or short position in the Sha

85、res or underlying Shares as recorded in the register required to be kept under section 336 of the SFO.16Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedOther Information其他資料購股權計劃本公司根據於二零一七年一月二十三日通過的股東決議案採納購股權計劃（購股權計劃）。自購股權計劃採納日期起及直至報告期末日，並無購股權根據購股權計劃已授出或已同意授出。承董事會命許楚家兆邦基生活控股有限公司主席兼執行董事香港

86、，二零二三年十一月二十九日SHARE OPTION SCHEMEThe Companys share option scheme(“Share Option Scheme”)was adopted pursuant to a shareholders resolution passed on 23 January 2017.From the date of the adoption of the Share Option Scheme and up to the end of the reporting period,no share option has been granted,or ag

87、reed to be granted,under the Share Option Scheme.By order of the BoardXu ChujiaZhaobangji Lifestyle Holdings LimitedChairman and Executive DirectorHong Kong,29 November 202317For the period ended 30 September 2023 截至二零二三年九月三十日止期間Interim Condensed Consolidated Statement of Profit or Loss and Other Co

88、mprehensive Income中期簡明綜合損益及其他全面收益表兆邦基生活控股有限公司 2023/24中期報告Unaudited未經審核Six months ended 30 September截至九月三十日止六個月20232022二零二三年二零二二年NotesHK$000HK$000附註千港元千港元 Revenue收益6152,965128,790Cost of sales and services銷售及服務成本7(125,615)(111,608)Gross profit毛利27,35017,182Other gains and losses其他收益及虧損2,5452,348Selli

89、ng expenses銷售開支7(24)(3,175)Administrative expenses行政開支7(20,385)(39,525)Profit/(loss)from operations經營所得溢利（虧損）9,486(23,170)Finance income財務收入4054,001Finance costs財務成本(810)(1,084)Finance income/(costs),net財務收入（成本），淨額(405)2,917Fair value changes on financial assets at fair value through profit or loss透

90、過損益按公平值列賬之 金融資產之公平值變動172,096(3,002)Profit/(loss)before tax除稅前溢利（虧損）9,081(23,255)Income tax expense所得稅開支8(3,389)(6,191)Profit/(loss)for the period期內溢利（虧損）5,692(29,446)Profit/(loss)attributable to equity holders of the Company本公司權益持有人應占 溢利（虧損）5,962(29,446)Other comprehensive income/(loss)其他全面收益/(虧損)It

91、ems that may be reclassified to profit or loss:可能重新分類至損益的 項目：Exchange differences on translating foreign operations換算海外業務之匯兌差額(7,182)114 Total comprehensive loss for the period,net of tax期內全面虧損總額，扣除稅項(1,490)(29,332)18Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedInterim Condensed Conso

92、lidated Statement of Profit or Loss and Other Comprehensive Income中期簡明綜合損益及其他全面收益表For the period ended 30 September 2023 截至二零二三年九月三十日止期間Unaudited未經審核Six months ended 30 September截至九月三十日止六個月20232022二零二三年二零二二年NotesHK$000HK$000附註千港元千港元 Total comprehensive loss for the year attributable to:本年度全面虧損總額 歸屬於

93、：Owners of the Company 本公司擁有人(1,490)(29,332)Non-controlling interests 非控股權益 Earnings/(loss)per share for profit attributable to equity holders of the Company:本公司權益持有人應佔溢 利（虧損）之每股盈利：HK cent 港仙HK cent 港仙Basic and diluted基本及攤薄100.09(0.47)The above interim condensed consolidated statement of profit or l

94、oss and other comprehensive income should be read in conjunction with the accompanying notes.上述中期簡明綜合損益及其他全面收益表應與附註一併閱讀。19As at 30 September 2023 於二零二三年九月三十日Interim Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表兆邦基生活控股有限公司 2023/24中期報告Unaudited未經審核30 September2023Audited經審核31 March

95、2023二零二三年九月三十日二零二三年三月三十一日NotesHK$000HK$000附註千港元千港元 ASSETS資產Non-current assets非流動資產Property,plant and equipment物業、廠房及設備11116,750150,577Right-of-use assets使用權資產36,33626,450Financial assets at fair value through other comprehensive income按公平值計入其他全面收益 之金融資產4,6114,855Financial assets at fair value throug

96、h profit or loss按公平值計入損益之金融資 產81,375Deposits,prepayments and other receivables按金、預付款項及其他應收 款項129,74011,936Loan receivable應收貸款46,20346,203 265,015325,701 Current assets 流動資產Inventories存貨7,4437,460Trade receivables 貿易應收款項12142,239114,219Deposits,prepayments and other receivables 按金、預付款項及其他應收 款項1250,92

97、437,722Loans receivable 應收貸款1,724284Financial assets at fair value through profit or loss 按公平值計入損益之金融資 產1717,14617,149Current tax assets 即期稅項資產1,421Amount due from related companies 應收關聯公司款項13,45812,189Bank and cash balances銀行及現金結餘45,86643,2454 280,211232,265 Total assets總資產545,236557,966 20Interim

98、Report 2023/24 Zhaobangji Lifestyle Holdings LimitedInterim Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表As at 30 September 2023 於二零二三年九月三十日Unaudited未經審核30 September2023Audited經審核31 March2023二零二三年九月三十日二零二三年三月三十一日NotesHK$000HK$000附註千港元千港元 EQUITY權益Capital and reserves attributable

99、to the owners of the Company本公司擁有人應佔股本及 儲備Share capital股本1312,39012,390Reserves儲備420,592422,085 432,982434,475Non-controlling interest非控股權益(49)(52)Total equity權益總額432,933434,423 LIABILITIES負債Non-current liabilities非流動負債Borrowings借款9,710Lease liabilities租賃負債2,599Deferred tax liabilities遞延稅項負債13,84813

100、,876 13,84826,185 Current liabilities流動負債Contract liabilities合約負債3,5055,071Borrowings借款22,52016,317Lease liabilities租賃負債312,67222,374Trade and bills payables貿易應付款項及應付票據1428,10418,045Accruals and other payables應計費用及其他應付款項1424,21825,184Amounts due to related companies應付關聯公司款項206,115Current tax liabili

101、ties即期稅項負債7,4154,252 98,45497,358 Total liabilities總負債112,302123,543 Total equity and liabilities權益及負債總額545,236557,966 The above interim condensed consolidated statement of financial position should be read in conjunction with the accompanying notes.上述中期簡明綜合財務狀況表應與附註一併閱讀。21For the period ended 30 Se

102、ptember 2023 截至二零二三年九月三十日止期間Interim Condensed Consolidated Statement of Changes in Equity中期簡明綜合權益變動表兆邦基生活控股有限公司 2023/24中期報告Unaudited未經審核 Attributable to the equity holders of the Company本公司權益持有人應佔 Share capital股本Share premium股份溢價Foreign currency translation reserve外幣換算儲備Merger Reserve合併儲備Statutory R

103、eserve法定儲備Financial assets at fair value through other comprehensive income reserve按公平值計入其他全面收益之金融資產儲備Retained earnings保留盈利Total總計Non-controllinginterests非控股權益Total equity權益總額(Note 13)（附註13）HK$000千港元HK$000千港元HK$000千港元HK$000千港元HK$000千港元HK$000千港元HK$000千港元HK$000千港元HK$000千港元HK$000千港元 Balance at 1 April

104、2022 於二零二二年四月一日的結餘12,390116,34711,6032,50017,2872,785325,065487,977(55)487,922Comprehensive income 全面收益Profit for the period 期內溢利(29,446)(29,446)(29,446)Other comprehensive loss 其他全面虧損Foreign exchange differences 外匯匯兌差額(23,093)177555,100(17,761)(279)(18,040)Transfer to statutory reserve撥至法定儲備(2,008)

105、2,008 Total comprehensive (loss)/income全面（虧損）收益總額(23,093)(2,008)55(22,338)(47,207)(279)(47,486)Balance at 30 September 2022於二零二二年九月三十日的結餘12,390116,347(11,490)2,67715,2792,730302,727440,770(334)440,436 Balance at 1 April 2023於二零二三年四月一日的結餘12,390116,347(2,147)2,50023,0154,018278,352434,475(52)434,423Co

106、mprehensive income全面收益Profit for the period期內溢利5,6925,6925,692Other comprehensive loss其他全面虧損Foreign exchange differences外匯匯兌差額(9,934)(1,055)(115)3,919(7,185)3(7,182)Transfer to statutory reserve撥至法定儲備 Total comprehensive(loss)/income for the period期內全面（虧損）收益總額(9,934)(1,055)(115)9,611(1,493)3(1,490)B

107、alance at 30 September 2023於二零二三年九月三十日的結餘12,390116,347(12,081)1,44523,0153,903287,963432,982(49)432,933 The above interim condensed consolidated statement of changes in equity should be read in conjunction with the accompanying notes.上述中期簡明綜合權益變動表應與附註一併閱讀。22For the period ended 30 September 2023 截至二

108、零二三年九月三十日止期間Interim Condensed Consolidated Cash Flow Statement中期簡明綜合現金流量表Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedUnaudited未經審核Six months ended 30 September截至九月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元 Net cash generated from operating activities經營活動所得現金淨額762120,425Net cash gene

109、rated from/(used in)investing activities投資活動所得/（所用）現金淨額12,066(96,058)Net cash used in financing activities融資活動所用現金淨額(14,525)(14,480)Net increase/(decrease)in cash and cash equivalents現金及現金等價物增加（減少）淨額(1,697)9,887Effect of foreign exchange rate changes匯率變動的影響4,318(13,219)Cash and cash equivalents at b

110、eginning of the period期初現金及現金等價物43,24544,751 Cash and cash equivalents at end of the period期末現金及現金等價物45,86641,419 The above interim condensed consolidated statement of cash flow should be read in conjunction with the accompanying notes.上述中期簡明綜合現金流量表應與附註一併閱讀。23Notes to the Interim Condensed Consolida

111、ted Financial Information中期簡明綜合財務資料附註兆邦基生活控股有限公司 2023/24中期報告1 GENERAL INFORMATIONZhaobangji Lifestyle Holdings Limited(the“Company”)is an investment holding company and its subsidiaries are principally engaged in trading of machinery and spare parts,leasing of machinery and the provision of related

112、services in the Hong Kong S.A.R.region,and the provision of property management services,leasing of machinery,property leasing,subletting,retail and other businesses in the Mainland region of the Peoples Republic of China(“PRC”).The Company is a limited liability company incorporated in the Cayman I

113、slands.The address of the its registered office is P.O.Box 309,Ugland House,Grand Cayman,KY11104,Cayman Islands.The interim condensed consolidated financial information are presented in Hong Kong dollars(“HK$”),unless otherwise stated.2 BASIS OF PREPARATIONThe interim condensed consolidated financia

114、l information for the six months ended 30 September 2023 has been prepared in accordance with Hong Kong Accounting Standard 34“Interim financial reporting”.The interim condensed consolidated financial information does not include all the notes of the type normally included in an annual financial rep

115、ort.Accordingly,this report is to be read in conjunction with the consolidated financial statements for the year ended 31 March 2023 and any public announcements made by the Group during the interim reporting period.1 一般資料兆邦基生活控股有限公司（本公司）為投資控股公司，及其附屬公司主要在在香港特別行政區地區（香港）從事機械及配件貿易、機械租賃及提供相關服務，以及在中華人民共和

116、國國內地區（中國）業管理服務、機械租賃、物業租賃、轉租、零售及其他業務。本公司為在開曼群島註冊成立的有限責任公司，其註冊辦事處地址為P.O.Box 309，Ugland House,Grand Cayman,KY11104，Cayman Islands。除另有說明者外，中期簡明綜合財務資料以港元（港元）呈列。2 編製基準截至二零二三年九月三十日止六個月的中期簡明綜合財務資料乃根據香港會計準則第34號 中期財務報告 而編製。中期簡明綜合財務資料並不包括年度財務報告中通常包含的所有附註。因此，本報告應與截至二零二三年三月三十一日止年度的綜合財務報表及本集團於中期報告期間作出的任何公告一併閱讀。24

117、Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策(a)會計政策及披露變更本集團已採納以下由香港會計師公會頒佈與本集團會計政策及業務營運相關的香港財務報告準則（包括香港財務報告準則、香港會計準則及詮釋）修訂本，而該等修訂本就首次編製及呈報在二零二二年四月一日或之後開始的年度期間的綜合財務報表而採納：香港財務報告準則第3號（修訂本）概念框架之提述香港會計準則第16

118、號（修訂本）物業、廠房及設備：於 作擬定用途前之所得 款項香港會計準則第37號（修訂本）有償合約 履行合約之 成本香港財務報告準則第1 號、香港財務報告準則 第9號、香港財務報告 準則第16號及香港會 計準則第41號（修訂本）香港財務報告準則二零 一八年至二零二零年 週期之年度改進於期內採納香港財務報告準則之修訂本並無對本集團於期內及過往年度的表現及財務狀況及或該等綜合財務報表所載的披露造成任何重大影響。3 ACCOUNTING POLICIES(a)Changes in accounting policy and disclosuresThe Group has adopted the fo

119、llowing amendments to HKFRSs,which included HKFRSs,HKAS and Interpretations issued by the HKICPA relevant to the Groups accounting policies and business operations adopted for the first time prepared and presented on the consolidated financial statements for the annual period beginning on or after 1

120、 April 2022:Amendments to HKFRS 3Reference to the Conceptual FrameworkAmendments to HKAS 16Property,Plant and Equipment:Proceeds before Intended UseAmendments to HKAS 37Onerous Contracts Cost of Fulfilling a ContractAmendments to HKFRS 1,HKFRS 9,HKFRS 16 and HKAS 41Annual Improvements to HKFRSs 2018

121、 2020The application of the amendments to HKFRSs in the current period has no material impact on the Groups performance and financial positions for the current and prior years and/or on the disclosures set out in these consolidated financial statements.25兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim C

122、ondensed Consolidated Financial Information中期簡明綜合財務資料附註3 ACCOUNTING POLICIES(Continued)(a)Changes in accounting policy and disclosures(Continued)Amendments to HKFRS 3,Reference to the Conceptual FrameworkThe amendments update HKFRS 3“Business Combinations”(“HKFRS 3”)so that it refers to the revised

123、Conceptual Framework for Financial Reporting 2018 instead of the version issued in 2010.The amendments add to HKFRS 3 a requirement that,for obligations within the scope of HKAS 37“Provisions,Contingent Liabilities and Contingent Assets”(“HKAS 37”),an acquirer applies HKAS 37 to determine whether at

124、 the acquisition date a present obligation exists as a result of past events.For a levy that would be within the scope of HK(IFRIC)-Int 21“Levies”(“HK(IFRIC)-Int 21”),the acquirer applies HK(IFRIC)-Int 21 to determine whether the obligating event that gives rise to a liability to pay the levy has oc

125、curred by the acquisition date.The amendments also add an explicit statement that an acquirer does not recognise contingent assets acquired in a business combination.These amendments had no impact on the consolidated financial statements of the Group.3 會計政策（續）(a)會計政策及披露變更（續）香港財務報告準則第3號（修訂本），概念框架之提述該

126、等修訂本更新了香港財務報告準則第3號 業務合併（香港財務報告準則第3號），使其參考經修訂二零一八年財務報告的概念框架而非二零一零年頒佈的版本。該等修訂本在香港財務報告準則第3號中增添一項規定，即就香港會計準則第37號 撥備、或然負債及或然資產（香港會計準則第37號）範圍內的責任而言，收購方應用香港會計準則第37號釐定於收購日期是否因過往事件而存在現有責任。對於香港（國際財務報告詮釋委員會）詮釋第21號 徵費（香港（國際財務報告詮釋委員會）詮釋第21號）範圍內的徵款而言，收購方應用香港（國際財務報告詮釋委員會）詮釋第21號以釐定導致出現支付徵費責任的責任事件是否已於收購日期發生。該等修訂本亦增添

127、一項明確聲明，即收購方不會確認在業務合併中收購的或然資產。此等修訂本並無對本集團之綜合財務報表造成任何影響。26Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策（續）(a)會計政策及披露變更（續）香港會計準則第16號（修訂本）物業、廠房及設備 作擬定用途前之所得款項該等修訂本禁止從物業、廠房及設備項目成本中扣除出售使資產達到管理層擬定的營運方式所需的地點及狀況

128、時所產生項目的任何所得款項。相反，出售該等項目的所得款項及生產該等項目的成本則於損益中確認。此等修訂本並無對本集團之綜合財務報表造成任何影響。香港會計準則第37號（修訂本）有償合約 履行合約之成本該等修訂本訂明，履行合約的成本 包括 與合約直接有關的成本。與合約直接有關的成本可以是履行該合約的增量成本（如直接勞工及材料）或與履行合約直接有關的其他成本的分配（如履行合約所使用的物業、廠房及設備項目的折舊費用的分配）。此等修訂本並無對本集團之綜合財務報表造成任何影響。香港財務報告準則二零一八年至二零二零年週期之年度改進 香港財務報告準則第1號首次採納香港財務報告準則（香港財務報告準則第1號），允許

129、應用香港財務報告準則第1號第D16(a)段的附屬公司根據母公司過渡至香港財務報告準則的日期，使用母公司呈報的金額計量累計匯兌差額。3 ACCOUNTING POLICIES(Continued)(a)Changes in accounting policy and disclosures(Continued)Amendments to HKAS 16,Property,Plant and Equipment:Proceeds before Intended Use The amendments prohibit deducting from the cost of an item of pro

130、perty,plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by management.Instead,the proceeds from selling such items,and the cost of producing those items,is recognised

131、 in profit or loss.These amendments had no impact on the consolidated financial statements of the Group.Amendments to HKAS 37,Onerous Contracts Cost of Fulfilling a ContractThe amendments specify that the cost of fulfilling a contract comprises the costs that relate directly to the contract.Costs th

132、at relate directly to a contract can either be incremental costs of fulfilling that contract(e.g.direct labour and materials)or an allocation of other costs that relate directly to fulfilling contracts(e.g.the allocation of the depreciation charge for an item of property,plant and equipment used in

133、fulfilling the contract).These amendments had no impact on the consolidated financial statements of the Group.Annual Improvements to HKFRSs 20182020 HKFRS 1,First-time Adoption of Hong Kong Financial Reporting Standards(“HKFRS 1”),which permit a subsidiary that applies paragraph D16(a)of HKFRS 1 to

134、measure cumulative translation differences using the amounts reported by its parent,based on the parents date of transition to HKFRSs.27兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策（續）(a)會計政策及披露變更（續）香港財務報告準則二零一八年至二零二零年週期之年度改進（續）香港財務報告準則第9號

135、財務工具（香港財務報告準則第9號），釐清香港財務報告準則第9號第B3.3.6段所載，在評估是否終止確認金融負債時的 10%測試所包括的費用，並解釋其僅包括實體與貸款人之間所支付或收取的費用，包括實體或貸款人代表其他人士支付或收取的費用。香港財務報告準則第16號租賃，修訂第13項範例以刪除由出租人償付租賃裝修的說明，進而解決因該示例中租賃優惠的說明方式而可能產生的任何有關租賃優惠處理的潛在混淆。香港會計準則第41號農業，該修訂已剔除在使用現值技術計量生物資產的公平價值時排除稅項現金流量的要求。此等修訂本並無對本集團之綜合財務報表造成任何影響。3 ACCOUNTING POLICIES(Conti

136、nued)(a)Changes in accounting policy and disclosures(Continued)Annual Improvements to HKFRSs 20182020(Continued)HKFRS 9,Financial Instruments(“HKFRS 9”),which clarify the fees included in the 10 per cent test in paragraph B3.3.6 of HKFRS 9 in assessing whether to derecognise a financial liability,ex

137、plaining that only fees paid or received between the entity and the lender,including fees paid or received by either the entity or the lender on others behalf are included.HKFRS 16,Leases,which amend Illustrative Example 13 to remove the illustration of reimbursement of leasehold improvements by the

138、 lessor in order to resolve any potential confusion regarding the treatment of lease incentives that might arise because of how lease incentives are illustrated in that example.HKAS 41,Agriculture,which remove the requirement to exclude taxation cash flows when measuring the fair value of a biologic

139、al asset using a present value technique.These amendments had no impact on the consolidated financial statements of the Group.28Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策（續）(b)已頒佈但尚未生效的新訂香港財務報告準則或修訂本

140、本集團並無提前採用下列已頒佈但尚未生效的新訂香港財務報告準則或修訂本。香港財務報告準則 第17號保險合約及相關修訂本1香港財務報告準則第10 號及香港會計準則第 28號（修訂本）投資者與其聯營公司或合營 企業之間的資產出售或 注資3香港財務報告準則第16 號（修訂本）售後租回的租賃負債2香港會計準則第1號（修訂本）負債分類為流動或非流動（二零二零年修訂本）2、4香港會計準則第1號（修訂本）附帶契諾的非流動負債（二 零二二年修訂本）2香港會計準則第1號及香 港財務報告準則實務報 告第2號（修訂本）會計政策的披露1香港會計準則第8號（修訂本）會計估計的定義1香港會計準則第12號（修訂本）與單一交易

141、產生的資產和負 債相關的遞延稅項11 於二零二三年一月一日或之後開始之年度期間生效2 於二零二四年一月一日或之後開始之年度期間生效3 在待定日期或之後開始的年度期間生效4 作為二零二二年修訂本的結果，二零二零年修訂本的生效日期推遲至二零二四年一月一日或之後開始之年度期間。此外，作為二零二零年修訂本及二零二二年修訂本的結果，香港詮釋第5號財務報表呈報 借款人對載有按要求償還條款的有期貸款的分類已修訂以調整相應措辭，結論不變。除下文所述者外，本公司董事預期，採納此等已頒佈但尚未生效之新訂香港財務報告準則或修訂本將不會對綜合財務報表造成任何重大影響。3 ACCOUNTING POLICIES(Con

142、tinued)(b)New or amendments to HKFRSs that have been issued but not yet effectiveThe following new or amendments to HKFRSs,have been issued,but are not yet effective and have not been early adopted by the Group.HKFRS 17Insurance Contracts and the related Amendments1Amendments to HKFRS 10 and HKAS 28

143、Sale or Contribution of Assets between an Investor and its Associate or Joint Venture3Amendments to HKFRS 16Lease liability in a Sale and Leaseback2Amendments to HKAS 1Classification of Liabilities as Current or Non-current(the“2020 Amendments”)2,4Amendments to HKAS 1Non-current liabilities with Cov

144、enants (the“2022 Amendments”)2Amendments to HKAS 1 and HKFRS Practice Statement 2Disclosure of Accounting Policies1Amendments to HKAS 8Definition of Accounting Estimates1Amendments to HKAS 12Deferred Tax related to Assets and Liabilities arising from a Single Transaction11 Effective for the annual p

145、eriod beginning on or after 1 January 20232 Effective for the annual period beginning on or after 1 January 20243 Effective for the annual period beginning on or after a date to be determined4 As a consequence of the 2022 Amendments,the effective date of the 2020 Amendments was deferred to annual pe

146、riods beginning on or after 1 January 2024.In addition,as a consequence of the 2020 Amendments and 2022 Amendments,Hong Kong Interpretation 5 Presentation of Financial Statements Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause was revised to align the corresp

147、onding wording with no change in conclusion.Except for as described below,the directors of the Company do not anticipate that the adoption of these new or amendments to HKFRSs that have been issued but not yet effective will have any material impact on these consolidated financial statements.29兆邦基生活

148、控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策（續）(b)已頒佈但尚未生效的新訂香港財務報告準則或修訂本（續）香港財務報告準則第16號（修訂本），售後租回的租賃負債該修訂本就符合香港財務報告準則第15號規定將予入賬列作出售的售後回租交易增加了後續計量規定。該修訂本要求賣方 承租人釐定 租賃付款 或 經修訂的租賃付款，以致賣方 承租人不會確認與賣方 承租人保留的使用權有關的收益或虧損。該修訂本亦澄清，應用有關規定並不妨礙賣方 承租人於損益中確

149、認與隨後部分或全部終止租賃有關的任何收益或虧損。作為該修訂本的一部分，增加香港財務報告準則第16號隨附說明性示例第25號以說明於不取決於一項指數或比率的可變租賃付款的售後回租交易中應用有關規定。該修訂本於二零二四年一月一日或之後開始之年度報告期間生效，並可提早應用。應用該修訂本預期不會對本集團的財務狀況及表現造成重大影響。3 ACCOUNTING POLICIES(Continued)(b)New or amendments to HKFRSs that have been issued but not yet effective(Continued)Amendments to HKFRS 1

150、6,Lease Liability in a Sale and LeasebackThe amendments add subsequent measurement requirements for sale and leaseback transactions that satisfy the requirements of HKFRS 15 to be accounted for as a sale.The amendments require a seller lessee to determine“lease payments”or“revised lease payments”suc

151、h that the seller-lessee would not recognise a gain or loss that relates to the right of use retained by the seller-lessee.The amendments also clarify that applying the requirements does not prevent the seller-lessee from recognising in profit or loss any gain or loss relating to subsequent partial

152、or full termination of a lease.As part of the amendments,Illustrative Example 25 accompanying HKFRS 16 is added to illustrate the application of the requirements in a sale and leaseback transaction with variable lease payments that do not depend on an index or rate.The amendments are effective for a

153、nnual reporting periods beginning on or after 1 January 2024,with early application permitted.The application of the amendments is not expected to have significant impact on the financial position and performance of the Group.30Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the

154、 Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策（續）(b)已頒佈但尚未生效的新訂香港財務報告準則或修訂本（續）香港會計準則第1號（修訂本），負債分類為流動或非流動及香港詮釋第5號（二零二零年）的相關修訂本該等修訂本就評估自報告日期起至少十二個月的延遲結付權利提供澄清及額外指引，以將負債分類為流動或非流動，當中包括：訂明負債分類為流動或非流動應基於報告期末存在的權利。具體而言，該等修訂本澄清：(i)分類不應受管理層在十二個月內結清負債的意圖或預期所影響；及(ii)倘若該權利以遵守契諾為條件，即使貸款人

155、在較後日期才測試是否符合條件，該權利在報告期末符合條件的情況下仍然存在；及 澄清倘若負債具有條款，可由對手方選擇透過轉讓實體本身的股本工具進行結清，僅當實體應用香港會計準則第32號 金融工具：呈列 將選擇權單獨確認為股本工具時，該等條款則不影響將其分類為流動或非流動。此外，香港詮釋第5號因香港會計準則第1號（修訂本）而修改，以統一相應的措辭，而結論並無變動。基於本集團於二零二三年九月三十日的未償還負債，應用該等修訂本將不會導致對本集團的負債進行重新分類。3 ACCOUNTING POLICIES(Continued)(b)New or amendments to HKFRSs that hav

156、e been issued but not yet effective(Continued)Amendments to HKAS 1,Classification of Liabilities as Current or Non-current and related amendments to Hong Kong Interpretation 5(2020)The amendments provide clarification and additional guidance on the assessment of right to defer settlement or at least

157、 twelve months from reporting date for classification of liabilities as current or non-current,which:specify that the classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting period.Specifically,the amendments clarify that:(i

158、)the classification should not be affected by management intentions or expectations to settle the liability within 12 months;and(ii)if the right is conditional on the compliance with covenants,the right exists if the conditions are met at the end of the reporting period,even if the lender does not t

159、est compliance until a later date;and clarify that if a liability has terms that could,at the option of the counterparty,result in its settlement by the transfer of the entitys own equity instruments,these terms do not affect its classification as current or non-current only if the entity recognises

160、 the option separately as an equity instrument applying HKAS 32 Financial Instruments:Presentation.In addition,Hong Kong Interpretation 5 was revised as a consequence of the Amendments to HKAS 1 to align the corresponding wordings with no change in conclusion.Based on the Groups outstanding liabilit

161、ies as at 30 September 2023,the application of the amendments will not result in reclassification of the Groups liabilities.31兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策（續）(b)已頒佈但尚未生效的新訂香港財務報告準則或修訂本（續）香港會計準則第1號（修訂本），附帶契諾的非流動負債（二零二二年）二零二二

162、年修訂本澄清如何處理於報告期之後的日期必須遵守契諾的負債。二零二二年修訂本完善了實體在遵守契諾的前提下，將清償負債的權利延遲至少十二個月所提供的信息。二零二二年修訂本澄清，只有實體於報告日或之前必須遵守的契諾才會影響負債分類為流動或非流動。二零二二年修訂本於二零二四年四月一日或之後開始之年度期間生效，並應追溯應用。允許提前應用二零二二年修訂本。基於本集團於二零二三年九月三十日的未償還負債，應用該等修訂本將不會導致對本集團的負債進行重新分類。香港會計準則第1號及香港財務報告準則實務報告第2號（修訂本），會計政策的披露香港會計準則第1號的修訂本以 重大會計政策資料 取代 重大會計政策 一詞的所有情

163、況。倘連同實體財務報表內其他資料一併考慮，會計政策資料可合理預期將影響通用財務報表的主要使用者根據該等財務報表所作出的決定，則該會計政策資料屬重大。香港會計準則第1號的修訂本以 重大會計政策資料 取代 重大會計政策 一詞的所有情況。倘連同實體財務報表內其他資料一併考慮，會計政策資料可合理預期將影響通用財務報表的主要使用者根據該等財務報表所作出的決定，則該會計政策資料屬重大。3 ACCOUNTING POLICIES(Continued)(b)New or amendments to HKFRSs that have been issued but not yet effective(Conti

164、nued)Amendments to HKAS 1,Non-current Liabilities with Covenants(2022)The 2022 Amendments clarify how to treat liabilities that are subject to covenants to be complied with,at a date subsequent to the reporting period.The 2022 Amendments improve the information an entity provides when its right to d

165、efer settlement of a liability for at least twelve months is subject to compliance with covenants.The 2022 Amendments clarify that only covenants with which an entity must comply on or before the reporting date will affect a liabilitys classification as current or noncurrent.The 2022 Amendments are

166、effective for annual periods beginning on or after 1 April 2024 and shall be applied retrospectively.Earlier application of the 2022 Amendments is permitted.Based on the Groups outstanding liabilities as at 30 September 2023,the application of the amendments will not result in reclassification of th

167、e Groups liabilities.Amendments to HKAS 1 and HKFRS Practice Statement 2,Disclosure of Accounting Policies HKAS 1 is amended to replace all instances of the term“significant accounting policies”with“material accounting policy information”.Accounting policy information is material if,when considered

168、together with other information included in an entitys financial statements,it can reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements.The amendments also clarify that accounting policy informati

169、on may be material because of the nature of the related transactions,other events or conditions,even if the amounts are immaterial.However,not all accounting policy information relating to material transactions,other events or conditions is itself material.If an entity chooses to disclose immaterial

170、 accounting policy information,such information must not obscure material accounting policy information.32Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策（續）(b)已頒佈但尚未生效的新訂香港財務報告準則或修訂本（續）香港會計準則第1號及香港財務報告準則實

171、務報告第2號（修訂本），會計政策的披露（續）香港會計準則第1號的修訂本以 重大會計政策資料 取代 重大會計政策 一詞的所有情況。倘連同實體財務報表內其他資料一併考慮，會計政策資料可合理預期將影響通用財務報表的主要使用者根據該等財務報表所作出的決定，則該會計政策資料屬重大。應用該等修訂本預期不會對本集團財務狀況或表現產生重大影響，但可能影響本集團主要會計政策之披露。有關應用影響（如有）將於日後本集團的綜合財務報表中予以披露。香港會計準則第8號（修訂本），會計估計的定義該修訂本定義會計估計為 存在計量不明朗因素的財務報表之貨幣金額。會計政策可能規定對計量不明朗因素的財務報表的項目進行計量 即會計政

172、策可能規定將按貨幣金額計量的有關項目不可直接觀察而須予以估計。於此情況下，一間實體應編製會計估計，旨在達到會計政策載列的目標。編製會計估計涉及使用根據最新可得可靠的資料作出的判斷或假設。此外，香港會計準則第8號的會計估計變更的概念予以保留，惟有進一步澄清。應用該修訂本預期不會對本集團的綜合財務報表造成重大影響。3 ACCOUNTING POLICIES(Continued)(b)New or amendments to HKFRSs that have been issued but not yet effective(Continued)Amendments to HKAS 1 and HK

173、FRS Practice Statement 2,Disclosure of Accounting Policies(Continued)HKFRS Practice Statement 2 Making Materiality Judgements(the“Practice Statement”)is also amended to illustrate how an entity applies the“four-step materiality process”to accounting policy disclosures and to judge whether informatio

174、n about an accounting policy is material to its financial statements.Guidance and examples are added to the Practice Statement.The application of the amendments is not expected to have significant impact on the financial position or performance of the Group but may affect the disclosures of the Grou

175、ps significant accounting policies.The impacts of application,if any,will be disclosed in the Groups future consolidated financial statements.Amendments to HKAS 8,Definition of Accounting Estimates The amendments define accounting estimates as“monetary amounts in financial statements that are subjec

176、t to measurement uncertainty”.An accounting policy may require items in financial statements to be measured in a way that involves measurement uncertainty that is,the accounting policy may require such items to be measured at monetary amounts that cannot be observed directly and must instead be esti

177、mated.In such a case,an entity develops an accounting estimate to achieve the objective set out by the accounting policy.Developing accounting estimates involves the use of judgements or assumptions based on the latest available,reliable information.In addition,the concept of changes in accounting e

178、stimates in HKAS 8 is retained with additional clarifications.The application of the amendments is not expected to have significant impact on the Groups consolidated financial statements.33兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3 會計政策（續）(b

179、)已頒佈但尚未生效的新訂香港財務報告準則或修訂本（續）香港會計準則第12號（修訂本），與單一交易產生的資產和負債相關的遞延稅項該等修訂本縮小香港會計準則第12號所得稅第15段及第24段中遞延稅項負債及遞延稅項資產確認豁免之適用範圍，使其不再適用於初次確認時產生相等應課稅及可扣減暫時性差額之交易。就稅項扣減歸屬於租賃負債之租賃交易而言，本集團將香港會計準則第12號之規定分別應用於相關資產及負債。相關資產與負債初步確認時之暫時差額因應用初始確認豁免而未確認。就稅項扣減歸屬於租賃負債之租賃交易而言，本集團將香港會計準則第12號之規定分別應用於相關資產及負債。相關資產與負債初步確認時之暫時差額因應用初

180、始確認豁免而未確認。該修訂本於本集團於二零二三年一月一日開始之年度報告期間生效。4 估計編製中期財務資料需要管理層作出影響會計政策應用及資產及負債以及收支所呈報金額的判斷、估計及假設。實際結果可能與該等估計有所不同。編製本中期簡明綜合財務資料時，管理層所作出有關應用本集團會計政策的重大判斷以及估計不確定性的主要來源與截至二零二三年三月三十一日止年度綜合財務報表所應用者相同。3 ACCOUNTING POLICIES(Continued)(b)New or amendments to HKFRSs that have been issued but not yet effective(Conti

181、nued)Amendments to HKAS 12,Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendments narrow the scope of the recognition exemption of deferred tax liabilities and deferred tax assets in paragraphs 15 and 24 of HKAS 12 Income Taxes so that it no longer applies to

182、 transactions that,on initial recognition,give rise to equal taxable and deductible temporary differences.For leasing transactions in which the tax deductions are attributable to the lease liabilities,the Group applies HKAS 12 requirements to the relevant assets and liabilities separately.Temporary

183、differences on initial recognition of the relevant assets and liabilities are not recognised due to application of the initial recognition exemption.Upon the application of the amendments,the Group will recognise a deferred tax asset(to the extent that it is probable that taxable profit will be avai

184、lable against which the deductible temporary difference can be utilised)and a deferred tax liability for all deductible and taxable temporary differences associated with the right-of-use assets and the lease liabilities.The amendments are effective for the Groups annual reporting period beginning on

185、 1 January 2023.4 ESTIMATESThe preparation of interim financial information requires the management to make judgements,estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities,income and expense.Actual results may differ from the

186、se estimates.In preparing this condensed consolidated interim financial information,the significant judgements made by the management in applying the Groups accounting policies and the key sources of estimation uncertainty were the same as those that applied to the consolidated financial statements

187、for the year ended 31 March 2023.34Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註5 財務風險管理及金融工具 5.1 財務風險因素本集團的業務使其面對多種財務風險：外幣風險、信用風險、流動資金風險及利率風險。中期簡明綜合財務資料並不包括綜合財務報表所需的一切財務風險管理資料及披露，並應與本集團截至二零二三年三月三十一日止年度綜合財務報表

188、一併閱讀。本集團的財務風險管理政策並無重大變動。5.2 按攤銷成本計量的金融資產及負債公平值下列金融資產及負債的公平值與其賬面值相若：貿易應收款項 按金及其他應收款項 應收關聯公司款項 現金及現金等價物 貿易應付款項及應付票據 應計費用及其他應付款項5 FINANCIAL RISK MANAGEMENT AND FINANCIAL INSTRUMENTS5.1 Financial risk factorsThe Groups activities expose it to a variety of financial risks:foreign currency risk,credit ris

189、k,liquidity risk and interest rate risk.The interim condensed consolidated financial information does not include all financial risk management information and disclosures required in the consolidated financial statements,and should be read in conjunction with the Groups consolidated financial state

190、ments for the year ended 31 March 2023.There have been no significant changes in the financial risk management policies of the Group.5.2 Fair value of financial assets and liabilities measured at amortised cost The fair values of the following financial assets and liabilities approximate their carry

191、ing values:Trade receivables Deposits and other receivables Amounts due from related companies Cash and cash equivalents Trade and bills payables Accruals and other payables35兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註6 收益及分部資料收益指於日常業務過程中租賃機械及

192、提供相關服務、銷售機械及備用零件及提供相關服務、提供物業管理服務、提供物業租賃及轉租服務、提供零售及其他服務的收款總額。期內確認的收益如下：6 REVENUE AND SEGMENT INFORMATIONRevenue represents gross receipts on leasing of machinery and the provision of related services,sales of machinery and spare parts and the provision of related services,the provision of property ma

193、nagement services,property leasing,subletting,retail and others in the ordinary course of business.Revenue recognised for the periods are as follows:Unaudited未經審核Six months ended 30 September截至九月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元 Revenue收益Leasing of machinery and provision of related servic

194、es租賃機械及提供相關服務45,60261,417Sales of machinery and spare parts and provision of related services銷售機械及備用零件以及提供 相關服務15,7065,592Property management services物業管理服務28,72434,285Property leasing,subletting,retail and others物業租賃、轉租、零售及其他62,93327,496 152,965128,790 36Interim Report 2023/24 Zhaobangji Lifestyle

195、Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註6 收益及分部資料（續）本公司的執行董事被確定為其主要營運決策人。就調配資源及評估分部表現而向主要營運決策人呈報的資料着重於所交付或提供的貨品或服務類型。具體來說，本集團的可報告分部如下：1.租賃 租賃機械及提供相關服務2.貿易 銷售機械及備用零件以及提供相關服務3.物業管理 提供物業管理服務4.物業租賃、轉租、零售及其他 提供物業租賃、轉租、零售及其他業務6 REVENUE AND SEGMENT INFOR

196、MATION(Continued)The chief operating decision-maker has been identified as the executive directors of the Company.Information is reported to the chief operating decision maker,for the purposes of resource allocation and assessment of segment performance focuses on types of goods or services delivere

197、d or provided.Specifically,the Groups reportable segments are as follows:1.Leasing Leasing of machinery and provision of related services2.Trading Sales of machinery and spare parts and provision of related services3.Property management Provision of property management services4.Property leasing,sub

198、letting,retail and others Provision of property leasing,subletting,retail and other businesses37兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註6 收益及分部資料（續）分部收益及業績以下為按可報告及經營分部劃分的本集團收益及業績分析。截至二零二三年九月三十日止六個月6 REVENUE AND SEGMENT INFORMATION(Continued

199、)Segment revenue and resultsThe following is an analysis of the Groups revenue and results by reportable and operating segment.For the six months ended 30 September 2023Unaudited未經審計TradingLeasingProperty ManagementProperty leasing,subletting,retail and othersTotal貿易租賃物業管理物業租賃、轉租、零售及其他總計HK$000HK$000

200、HK$000HK$000HK$000千港元千港元千港元千港元千港元 Revenue收益Segment revenue from external customers來自外部客戶的分部收益 Timing of revenue recognition 收入確認之時間 At a point in time 於一個時間點15,70659,29775,004 Over time 於一段時間內45,60228,7243,63577,961 Results業績Segment profit/(loss)分部溢利（損失）(1,759)19,028(5,705)10,50922,073 Unallocated c

201、orporate income未分配公司收入Unallocated corporate expenses未分配公司支出(12,991)Profit/(loss)before tax稅前溢利（損失）9,082 38Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註6 收益及分部資料（續）分部收益及業績（續）截至二零二二年九月三十日止六個月分部溢利指各分部所賺取的除稅前溢利而未

202、分配中央行政成本、匯兌差額、財務收入及財務成本。此乃就資源調配及表現評估而向主要營運決策人匯報的計量方式。由於有關資料毋須就資源調配及表現評估而定期向主要營運決策人報告，故並無呈列分部資產及負債。6 REVENUE AND SEGMENT INFORMATION(Continued)Segment revenue and results(Continued)For the six months ended 30 September 2022Unaudited未經審計TradingLeasingProperty ManagementProperty leasing,subletting,reta

203、il and othersTotal貿易租賃物業管理物業租賃、轉租、零售及其他總計HK$000HK$000HK$000HK$000HK$000千港元千港元千港元千港元千港元 Revenue收益Segment revenue from external customers 來自外部客戶的分部收益 Timing of revenue recognition 收入確認之時間 At a point in time 於一個時間點5,5925,592 Over time 於一段時間內61,41734,28523,585123,198 Results 業績Segment profit/(loss)分部溢利（

204、損失）(8,226)(6,962)10,978(14,164)(18,374)Unallocated corporate income未分配公司收入4,366Unallocated corporate expenses未分配公司支出(9,247)Profit/(loss)before tax稅前溢利（損失）(23,255)Segment profit represents the profit before tax earned by each segment without allocation of central administration costs,exchange differe

205、nces,finance income and finance cost.This is the measure reported to the chief operating decision maker for the purposes of resource allocation and performance assessment.No segment assets and liabilities are presented as the information is not regularly reported to the chief operating decision make

206、r for the purpose of resource allocation and assessment of performance.39兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註6 收益及分部資料（續）其他分部資料截至二零二三年九月三十日止六個月6 REVENUE AND SEGMENT INFORMATION(Continued)Other segment information For the six months ende

207、d 30 September 2023Unaudited未經審計TradingLeasingProperty ManagementProperty leasing,subletting,retail and othersTotal貿易租賃物業管理物業租賃、轉租、零售及其他總計HK$000HK$000HK$000HK$000HK$000千港元千港元千港元千港元千港元 Amounts included in the measure of segment results:計量分部業績時計入的 款項：Depreciation折舊1,14516,68089913318,857Gain on dispos

208、al of property,plant and equipment出售物業、廠房及設備 的收益2,0672,067 40Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註6 REVENUE AND SEGMENT INFORMATION(Continued)Other segment information(Continued)For the six months end

209、ed 30 September 2022Unaudited未經審計TradingLeasingProperty ManagementProperty leasing,subletting,retail and othersTotal貿易租賃物業管理物業租賃、轉租、零售及其他總計HK$000HK$000HK$000HK$000HK$000千港元千港元千港元千港元千港元 Amounts included in the measure of segment results:計量分部業績時計入的 款項：Depreciation折舊10345,4063,43838449,331Gain on dispo

210、sal of property,plant and equipment出售物業、廠房及設備 的收益7126301,342 6 收益及分部資料（續）其他分部資料（續）截至二零二二年九月三十日止六個月41兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註7 按性質劃分的開支計入銷售及服務成本、銷售及行政開支的開支分析如下：7 EXPENSES BY NATUREExpenses included in cost of sales and servic

211、es,selling and administrative expenses are analysed as follows:Unaudited未經審核Six months ended 30 September截至九月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元 Cost of machinery and equipment and spare parts sold銷售機械、設備及備用零件 的成本20,12014,274Cost of rent and management and office expenses租金成本以及管理及辦公室 開支38,11

212、825,478Staff costs,including directors emoluments 員工成本（包括董事酬金）27,91830,920Leasing expense of machinery and equipment機械及設備租賃開支1,5991,524Operating lease rental in respect of office and storage premises有關辦公室及儲存場所的經營 租賃租金8,32122,913Legal and professional fee律師及專業費用1,8631,139Amortization on intangible as

213、sets無形資產攤銷21,96521Depreciation折舊18,85752,415Others其他7,2635,626 Total cost of sales and services,selling and administrative expenses銷售及服務成本、銷售及行政 開支總額146,025154,309 42Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資

214、料附註8 所得稅開支於損益扣除的所得稅款項指：截至二零二三年九月三十日止六個月，已就估計應課稅溢利按16.5%（截至二零二二年九月三十日止六個月：16.5%）稅率計提香港利得稅撥備。中國內地企業所得稅（企業所得稅）按估計應課稅溢利按25%（截至二零二二年九月三十日止六個月：25%）計算。9 股息董事會不建議就截至二零二三年九月三十日止六個月派付任何中期股息。8 INCOME TAX EXPENSESThe amount of income tax charged to profit or loss represents:Unaudited未經審核Six months ended 30 Sept

215、ember截至九月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元 Current income tax即期所得稅 Hong Kong profits tax 香港利得稅3,407 Mainland China taxes 中國內地稅186,191 Income tax expenses所得稅開支3,3896,191 Hong Kong profits tax has been provided at the rate of 16.5%on the estimated assessable profit for the six months ended 3

216、0 September 2023(six months ended 30 September 2022:16.5%).Mainland China Corporate Income Tax(“CIT”)has been provided at the rate of 25%(six months ended 30 September 2022:25%)on the estimated assessable profits which are subject to CIT.9 DIVIDENDSThe Board of Directors does not recommend the payme

217、nt of any interim dividend for the six months ended 30 September 2023.43兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註10 EARNINGS PER SHARE(a)BasicBasic earnings per share is calculated by dividing the profit attributable to equity holders of the

218、 Company by the weighted average number of ordinary shares in issue during the period.Unaudited未經審核Six months ended 30 September截至九月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元 Profit attributable to equity holders of the Company(HK$000)本公司權益持有人應佔溢利（千港元）5,692(29,446)Weighted average number of ordinar

219、y shares in issue(thousands)已發行普通股加權平均數（千股）6,195,0006,195,000 Basic earnings per share(HK cents)每股基本盈利（港仙）0.09(0.47)(b)DilutedDiluted earnings per share is of the same amount as the basic earnings per share as there were no potential dilutive ordinary share outstanding as at 30 September 2023(30 Sep

220、tember 2022:same).10 每股盈利(a)基本每股基本盈利由本公司權益持有人應佔溢利除以於期內已發行普通股的加權平均數計算。(b)攤薄由於在二零二三年九月三十日並無具攤薄潛力的已發行普通股（於二零二二年九月三十日：相同），因此每股攤薄盈利金額與每股基本盈利相同。44Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註11 物業、廠房及設備11 PROPERTY,

221、PLANT AND EQUIPMENTUnaudited未經審核HK$000千港元 Net book value as at 1 April 2022於二零二二年四月一日的賬面淨額192,648Additions添置32,898Disposals出售(6,198)Depreciation折舊(39,319)Exchange differences匯兌差額(4,524)Net book value as at 30 September 2022於二零二二年九月三十日的賬面淨額175,505 Net book value as at 1 April 2023於二零二三年四月一日的賬面淨額150,5

222、77Additions添置Disposals出售(13,291)Depreciation折舊(18,857)Exchange differences匯兌差額(1,679)Net book value as at 30 September 2023於二零二三年九月三十日的賬面淨額116,750 45兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註12 貿易應收款項、按金、預付款項及其他應收款項授予貿易客戶的信用期一般為30至60天。本集團未持有任

223、何抵押品作為擔保。12 TRADE RECEIVABLES,DEPOSITS,PREPAYMENTS AND OTHER RECEIVABLESUnaudited 未經審核30 SeptemberAudited 經審核31 March20232023二零二三年九月三十日二零二三年三月三十一日HK$000HK$000千港元千港元 Trade receivables貿易應收款項155,645128,117Allowance for doubtful debts呆賬撥備(13,407)(13,898)142,239114,219 Deposits,prepayments and other rece

224、ivables按金、預付款項及其他應收款60,66449,658Less:non-current portion減：非即期部分(9,740)(11,936)Current portion即期部分50,92437,722 The credit period granted to trade customers was generally between 30 to 60 days.The Group does not hold any collateral as security.46Interim Report 2023/24 Zhaobangji Lifestyle Holdings Lim

225、itedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註12 貿易應收款項、按金、預付款項及其他應收款項（續）於二零二三年九月三十日，貿易應收款項按發票日期作出的賬齡分析如下：13 股本12 TRADE RECEIVABLES,DEPOSITS,PREPAYMENTS AND OTHER RECEIVABLES(Continued)As at 30 September 2023,the ageing analysis of the trade receivables based on in

226、voice date was as follows:Unaudited 未經審核30 SeptemberAudited經審核31 March20232023二零二三年九月三十日二零二三年三月三十一日HK$000HK$000千港元千港元 0 to 30 days0至30天41,25951,82031 to 60 days31至60天5,38611,21061 to 90 days61至90天6,86810,160More than 90 days90天以上102,13254,927 155,645128,117 13 SHARE CAPITALNo.of sharesHK$000股份數目千港元

227、Authorised:法定：Ordinary shares at HK$0.002 each每股面值0.002港元之普通股At 31 March 2023,1 April 2023 and 30 September 2023於二零二三年三月三十一日、二零二三年四月一日及 二零二三年九月三十日10,000,000,00020,000 Issued and fully paid：已發行及繳足：Ordinary shares of HK$0.002 each每股面值0.002港元之普通股At 31 March 2023,1 April 2023 and 30 September 2023於二零二三年

228、三月三十一日、二零二三年四月一日及 二零二三年九月三十日6,195,000,00012,390 47兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註14 貿易應付款項及應付票據、應計費用及其他應付款項附註i：該等款項主要指客戶墊款以及工資、法律及專業費用的應計費用及其他應付款項以及運輸成本。貿易應付款項及應付票據按發票日期作出的賬齡分析如下：14 TRADE AND BILLS PAYABLES,ACCRUALS AND OTHER PAYAB

229、LES Unaudited 未經審核30 SeptemberAudited經審核31 March20232023二零二三年九月三十日二零二三年三月三十一日HK$000HK$000千港元千港元 Trade and bills payables貿易應付款項及應付票據28,10418,045Accruals and other payables(Note i)應計費用及其他應付 款項（附註i）24,21825,184 52,32243,229 Note i:The amounts mainly represent advances from customers,accruals and other

230、payables for wages,legal and professional fees and transportation costs.The ageing analysis of the trade and bills payables based on invoice date was as follows:Unaudited 未經審核30 SeptemberAudited經審核31 March20232023二零二三年九月三十日二零二三年三月三十一日HK$000HK$000千港元千港元 0 to 30 days0至30天6,7243,53731 to 60 days31至60天2

231、,7622,60561 to 90 days61至90天2,508867More than 90 days90天以上16,11011,036 28,10418,045 48Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註15 承擔(a)資本承擔於結算日已承擔但尚未產生的資本開支如下：(b)經營租賃承擔 作為承租人本集團根據不可撤銷經營租賃協議租賃機械、辦公室及貨倉。租賃協

232、議於租期結束時可按市場費率重續。根據不可撤銷經營租賃承擔的未來最低租賃付款總額如下：15 COMMITMENTS(a)Capital commitmentsCapital expenditure committed at the balance sheet date but not yet incurred is as follows:Unaudited 未經審核30 SeptemberAudited經審核31 March20232023二零二三年九月三十日二零二三年三月三十一日HK$000HK$000千港元千港元 Leasehold improvements,machinery and eq

233、uipment租賃物業裝修、機械及設備5,292 (b)Operating lease commitments as lesseeThe Group leases machinery,offices and warehouse under non-cancellable operating lease agreements.The lease agreements are renewable at the end of the lease period at market rate.The future aggregate minimum lease payments under non-ca

234、ncellable operating leases are as follows:Unaudited 未經審核30 SeptemberAudited經審核31 March20232023二零二三年九月三十日二零二三年三月三十一日HK$000HK$000千港元千港元 Within 1 year一年內10,2174,000In the second to fifth years inclusive第二至第五年（包括首尾兩年）1,750 11,9674,000 49兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated

235、Financial Information中期簡明綜合財務資料附註15 承擔（續）(c)經營租賃承擔 作為出租人本集團根據不可撤銷經營租賃協議與承租人訂約以出租機械。根據不可撤銷經營租賃應收的未來最低租賃付款總額如下：15 COMMITMENTS(Continued)(c)Operating lease commitments as lessorThe Group had contracted with lessees for leasing machinery under non-cancellable operating lease agreements.The future aggreg

236、ate minimum lease payments under non-cancellable operating leases are as follows:Unaudited 未經審核30 SeptemberAudited經審核31 March20232023二零二三年九月三十日二零二三年三月三十一日HK$000HK$000千港元千港元 Within 1 year一年內16,157In the second to fifth years inclusive第二至第五年（包括首尾兩年）2,061 18,218 50Interim Report 2023/24 Zhaobangji Life

237、style Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註16 關聯方交易除綜合財務報表其他部分披露之關聯方交易及結餘外，本集團本期間內已與其關聯方訂立以下交易及結餘。(a)與關聯方的交易(b)與關聯方的結餘16 RELATED PARTY TRANSACTIONSIn addition to those related party transactions and balances disclosed elsewhere in the consolida

238、ted financial statements,the Group had entered into the following transactions and balances with its related parties during the Period.(a)Transactions with related partiesUnaudited未凈審核Six months ended 30 September截止九月三十日止六個月Name of related parties關聯方名稱Relationship關係Nature of transaction交易性質2023二零二三年

239、HK$000千港元2022二零二二年HK$000千港元 Shenzhen Zhaobangji Group Limited*and its certain subsidiaries深圳兆邦基集團有限公司及 其若干附屬公司An entity controlled by certain director of the Company本公司若干董事控制的實體Building management fee income(note(i)大廈管理費收入(附註(i)4,3118,259Rental expense(note(i)租金開支(附註(i)3,9202,632 (b)Balances with re

240、lated partiesName of related parties 關聯方名稱Relationship 關係Nature of transaction 交易性質Unaudited未經審計30 September2023二零二三年九月三十日Audited經審計31 March 2023二零二三年三月三十一日HK$000千港元HK$000千港元 Shenzhen Zhaobangji Group Limited*深圳兆邦基集團有限公司An entity controlled by certain director of the Company本公司若干董事控制的實體Amounts due f

241、rom related companies(note(i)）應收關聯公司款項（附註(i)）12,8129,694 51兆邦基生活控股有限公司 2023/24中期報告Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註16 關聯方交易（續）(b)與關聯方的結餘（續）附註：(i)該交易詳情於本公司二零二三年三月三十一日年報中的董事會報告 有關重續物業管理框架協議之持續關連交易及 有關重續續租賃協議的關連交易兩節披露。*英文名稱僅供識別(c)主要管理層的薪酬截至二零二三年九月三十日止六個月，主要管理

242、層的薪酬為780,006港元（截至二零二二年九月三十日止六個月：1,340,006港元）。17 透過損益按公平值列賬之金融資產16 RELATED PARTY TRANSACTIONS(Continued)(b)Balances with related parties(Continued)Note:(i)Details of this transaction are disclosed in the sections headed“Continuing Connected Transactions in relation to the Renewed Property Management

243、Framework Agreements”and Connected Transactions in relation to the Renewed Tenancy Agreements in the Annual Report of the Company for the year ended 31 March 2023.*English names for identification purpose(c)Key management compensationKey management compensation amounted to HK$780,006 for six months

244、ended 30 September 2023(six months ended 30 September 2022:HK$1,340,006).17 FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSSUnaudited 未經審核30 SeptemberAudited經審核31 March20232023二零二三年九月三十日二零二三年三月三十一日HK$000HK$000千港元千港元 Distressed asset不良資產81,37585,680Equity securities,at fair value listed in Hong

245、Kong香港上市的股本證券7,9587,957Unlisted fund investment非上市基金投資3,7193,719Derivative financial instruments call options衍生金融工具5,4705,470 98,522102,826 52Interim Report 2023/24 Zhaobangji Lifestyle Holdings LimitedNotes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註17 透過損益按公平值列賬之金融資產（續）

246、香港上市的股本證券、非上市基金投資及認購期權乃以港元計值。不良資產乃以人民幣計值。附註：不良資產於二零二二年，本集團與出讓方簽訂了一份轉讓協議，同意接受轉讓所有出讓方就有抵押貸款的權利、所有權及利益，以及出讓方對有抵押貸款的抵押物及保證（當中包括物業按揭及擔保），現金價格為人民幣65,000,000元（相當於約74,100,000港元）。詳情請參閱本公司日期為二零二二年九月八日及二零二二年九月二十八日的公告。本公司聘請了獨立的合資格專業評估師來確定認購期權的公平值。17 FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS(Continue

247、d)The equity securities listed in Hong Kong,the unlisted fund investment and the call options are denominated in HK$.The distressed asset is denominated in RMB.Note:Distressed assetIn 2022,an assignment agreement into by the Group with the assignor,agreed to accept the assignment of,all the assignor

248、s rights,title and interests in relation to the secured loan and all the assignors rights to the collaterals and securities for or in respect of the Secured Loan(i.e.the Mortgage over the Property and the Guarantee),at the cash consideration of RMB65,000,000(equivalent to approximately HK$74,100,000).For details,please refer to the Companys announcement dated 8 September 2022 and 28 September 2022.The valuation of the distressed asset was performed by an independent qualified valuation firm.