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QPL INTL:中期報告2019-2020
2020-01-10 16:32:00  1009KB
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INTERIMREPORT中期報告2019/201INTERIMREPORT2019-2020中期報告CONTENTS目錄2CORPORATEINFORMATION集團資料3CHAIRMAN’SSTATEMENT主席報告7INFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料13CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME簡明綜合損益及其他全面收益表14CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION簡明綜合財務狀況表15CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY簡明綜合權益變動表16CONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS簡明綜合現金流量表17NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註2QPLInternationalHoldingsLimitedCORPORATEINFORMATION集團資料CORPORATEINFORMATION集團資料DIRECTORSEXECUTIVEDIRECTORSLiTungLok(ExecutiveChairmanandChiefExecutive)PhenHoiPingPatrickTungSiuChingWongKaLokAndrewINDEPENDENTNON-EXECUTIVEDIRECTORSLiuRongruiChuChunOnFrancoChungHoiYanCOMPANYSECRETARYChungYukLunAUDITORHLBHodgsonImpeyChengLimitedCertifiedPublicAccountants31/FGloucesterTowerTheLandmark11PedderStreetCentral,HongKongLEGALADVISORBERMUDAAppleby2206-19JardineHouse1ConnaughtPlaceCentral,HongKongPRINCIPALBANKERSChinaConstructionBank(Asia)CorporationLimitedTheHongkongandShanghaiBankingCorporationLimitedREGISTEREDOFFICECanon’sCourt22VictoriaStreetHamiltonHM12BermudaHEADOFFICEANDPRINCIPALPLACEOFBUSINESSINHONGKONG8thFloor,HaleWealIndustrialBuilding22-28TaiChungRoadTsuenWan,NewTerritoriesHongKongPRINCIPALSHAREREGISTRARANDTRANSFEROFFICEEsteraManagement(Bermuda)LimitedCanon’sCourt22VictoriaStreetHamiltonHM12BermudaHONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICETricorStandardLimitedLevel54,HopewellCentre183Queen’sRoadEastHongKongSTOCKCODE243COMPANYWEBSITE董事執行董事李同樂(執行主席兼行政總裁)彭海平董小靜黃家樂獨立非執行董事劉洪瑞朱峻頞鍾凱恩企业秘書鍾育麟核數師國衛會計師事務所有限企业執業會計師香港中環畢打街11號置地廣場告羅士打大廈31樓法律顧問百慕達毅柏律師事務所香港中環康樂廣場1號怡和大廈2206-19室主要往來銀行中國建設銀行(亞洲)股份有限企业香港上海滙豐銀行有限企业註冊辦事處Canon’sCourt22VictoriaStreetHamiltonHM12Bermuda總辦事處及香港主要營業地點香港新界荃灣大涌道22-28號合福工業大廈8樓股份過戶登記總處EsteraManagement(Bermuda)LimitedCanon’sCourt22VictoriaStreetHamiltonHM12Bermuda股份過戶登記香港分處卓佳標準有限企业香港皇后大道東183號合和中心54樓股份代號243企业網址3INTERIMREPORT2019-2020中期報告CHAIRMAN’SSTATEMENT主席報告CHAIRMAN’SSTATEMENT主席報告TheBoardofDirectors(the“Board”or“Directors”)ofQPLInternationalHoldingsLimited(the“Company”)announcedtheunauditedconsolidatedinterimresultsoftheCompanyanditssubsidiaries(collectivelythe“Group”)forthesixmonthsended31October2019(the“Period”).Theinterimfinancialresultsandreporthavenotbeenaudited,buthavebeenreviewedbytheauditcommitteeoftheCompany.FINANCIALRESULTSTheGroupreportedaturnoverofHK$134.50millionforthePeriod,representingadecreaseof16.27%ascomparedwithHK$160.64millionforthesameperiodlastyear.TheGroup’sconsolidatedlossforthePeriodamountedtoHK$23.91million,ascomparedwithalossofHK$33.71millionforthecorrespondingperiodin2018.LosspershareforthePeriodwasHK1.06cents(2018:HK1.49cents).DIVIDENDTheDirectorsdonotrecommendthepaymentofaninterimdividendforthePeriod(2018:HK$nil).BUSINESSREVIEWTheGroupfacedmanychallengesinthetoughbusinessenvironmentforthePeriodandrecordedadecreaseinturnoverof16.27%toHK$134.50million(2018:HK$160.64million)duringthePeriod.DuringthePeriod,staffcostsdecreasedtoHK$38.08million(2018:HK$46.24million),representing28.31%(2018:28.79%)oftheGroup’sturnover.TheGroupwillcontinuetoimplementpoliciestomitigatetheincreasinglabourcosts.DuringthePeriod,otherexpensesdecreasedtoHK$48.97million(2018:HK$50.88million),representing36.…

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INTERIMREPORT中期報告2019/201INTERIMREPORT2019-2020中期報告CONTENTS目錄2CORPORATEINFORMATION集團資料3CHAIRMAN’SSTATEMENT主席報告7INFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料13CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME簡明綜合損益及其他全面收益表14CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION簡明綜合財務狀況表15CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY簡明綜合權益變動表16CONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS簡明綜合現金流量表17NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註2QPLInternationalHoldingsLimitedCORPORATEINFORMATION集團資料CORPORATEINFORMATION集團資料DIRECTORSEXECUTIVEDIRECTORSLiTungLok(ExecutiveChairmanandChiefExecutive)PhenHoiPingPatrickTungSiuChingWongKaLokAndrewINDEPENDENTNON-EXECUTIVEDIRECTORSLiuRongruiChuChunOnFrancoChungHoiYanCOMPANYSECRETARYChungYukLunAUDITORHLBHodgsonImpeyChengLimitedCertifiedPublicAccountants31/FGloucesterTowerTheLandmark11PedderStreetCentral,HongKongLEGALADVISORBERMUDAAppleby2206-19JardineHouse1ConnaughtPlaceCentral,HongKongPRINCIPALBANKERSChinaConstructionBank(Asia)CorporationLimitedTheHongkongandShanghaiBankingCorporationLimitedREGISTEREDOFFICECanon’sCourt22VictoriaStreetHamiltonHM12BermudaHEADOFFICEANDPRINCIPALPLACEOFBUSINESSINHONGKONG8thFloor,HaleWealIndustrialBuilding22-28TaiChungRoadTsuenWan,NewTerritoriesHongKongPRINCIPALSHAREREGISTRARANDTRANSFEROFFICEEsteraManagement(Bermuda)LimitedCanon’sCourt22VictoriaStreetHamiltonHM12BermudaHONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICETricorStandardLimitedLevel54,HopewellCentre183Queen’sRoadEastHongKongSTOCKCODE243COMPANYWEBSITE董事執行董事李同樂(執行主席兼行政總裁)彭海平董小靜黃家樂獨立非執行董事劉洪瑞朱峻頞鍾凱恩企业秘書鍾育麟核數師國衛會計師事務所有限企业執業會計師香港中環畢打街11號置地廣場告羅士打大廈31樓法律顧問百慕達毅柏律師事務所香港中環康樂廣場1號怡和大廈2206-19室主要往來銀行中國建設銀行(亞洲)股份有限企业香港上海滙豐銀行有限企业註冊辦事處Canon’sCourt22VictoriaStreetHamiltonHM12Bermuda總辦事處及香港主要營業地點香港新界荃灣大涌道22-28號合福工業大廈8樓股份過戶登記總處EsteraManagement(Bermuda)LimitedCanon’sCourt22VictoriaStreetHamiltonHM12Bermuda股份過戶登記香港分處卓佳標準有限企业香港皇后大道東183號合和中心54樓股份代號243企业網址3INTERIMREPORT2019-2020中期報告CHAIRMAN’SSTATEMENT主席報告CHAIRMAN’SSTATEMENT主席報告TheBoardofDirectors(the“Board”or“Directors”)ofQPLInternationalHoldingsLimited(the“Company”)announcedtheunauditedconsolidatedinterimresultsoftheCompanyanditssubsidiaries(collectivelythe“Group”)forthesixmonthsended31October2019(the“Period”).Theinterimfinancialresultsandreporthavenotbeenaudited,buthavebeenreviewedbytheauditcommitteeoftheCompany.FINANCIALRESULTSTheGroupreportedaturnoverofHK$134.50millionforthePeriod,representingadecreaseof16.27%ascomparedwithHK$160.64millionforthesameperiodlastyear.TheGroup’sconsolidatedlossforthePeriodamountedtoHK$23.91million,ascomparedwithalossofHK$33.71millionforthecorrespondingperiodin2018.LosspershareforthePeriodwasHK1.06cents(2018:HK1.49cents).DIVIDENDTheDirectorsdonotrecommendthepaymentofaninterimdividendforthePeriod(2018:HK$nil).BUSINESSREVIEWTheGroupfacedmanychallengesinthetoughbusinessenvironmentforthePeriodandrecordedadecreaseinturnoverof16.27%toHK$134.50million(2018:HK$160.64million)duringthePeriod.DuringthePeriod,staffcostsdecreasedtoHK$38.08million(2018:HK$46.24million),representing28.31%(2018:28.79%)oftheGroup’sturnover.TheGroupwillcontinuetoimplementpoliciestomitigatetheincreasinglabourcosts.DuringthePeriod,otherexpensesdecreasedtoHK$48.97million(2018:HK$50.88million),representing36.41%(2018:31.67%)oftheGroup’sturnover.TheGroupwillcontinuetotightenitsexpenditureinitseffortstominimizetheimpactofincreasingfactoryoperatingcosts.ThefinancialresultsoftheGroupwereaffectedbynetfairvaluelossonfinancialassetatfairvaluethroughprofitorloss(“FVTPL”)ofapproximatelyHK$4.83million(2018:HK$16.44million)duringthePeriod.ThenetfairvaluelossonfinancialassetatFVTPLmainlycomprisedofthefairvaluelossoninvestmentinlistedequitysecuritiesofWLSHoldingsLimited(“WLS”)(approximatelyHK$9.82million).DetailsofthefinancialassetatFVTPLaredisclosedinthe“SignificantInvestments”sectionofthisreport.QPLInternationalHoldingsLimited(「本企业」)董事會(「董事會」或「董事」)公佈本企业及其附屬企业(統稱「本集團」)截至二零一九年十月三十一日止六個月(「本期間」)之未經審核綜合中期業績。

中期財務業績及報告未經審核,惟已由本企业審核委員會審閱。

財務業績於本期間,本集團錄得營業額134,500,000港元,較去年同期之160,640,000港元減少16.27%。

本集團於本期間之綜合虧損為23,910,000港元,而二零一八年同期錄得虧損33,710,000港元。

本期間之每股虧損為1.06港仙(二零一八年:1.49港仙)。

股息董事不建議派付本期間之中期股息(二零一八年:零港元)。

業務回顧本集團於本期間面對嚴峻營商環境內的眾多挑戰,於本期間錄得營業額減少16.27%至134,500,000港元(二零一八年:160,640,000港元)。

於本期間,員工成本減少至38,080,000港元(二零一八年:46,240,000港元),佔本集團營業額之28.31%(二零一八年:28.79%)。

本集團將繼續實施政策以消弭勞工成本上漲之影響。

於本期間,其他開支減少至48,970,000港元(二零一八年:50,880,000港元),佔本集團營業額之36.41%(二零一八年:31.67%)。

本集團將繼續撙節開支,務求將工廠經營成本持續上升之影響減至最低。

按公允值計入損益(「按公允值計入損益」)之金融資產於本期間錄得公允值虧損淨額約4,830,000港元(二零一八年:16,440,000港元),本集團之財務業績因此受到影響。

按公允值計入損益之金融資產公允值虧損淨額主要包括投資於滙隆控股有限企业(「滙隆」)上市股本證券之公允值虧損約9,820,000港元。

有關按公允值計入損益之金融資產詳情於本報告「重要投資」一節內披露。

4QPLInternationalHoldingsLimitedCHAIRMAN’SSTATEMENT主席報告流動資金及財務資源於二零一九年十月三十一日,本集團之現金及銀行結餘為125,650,000港元(二零一九年四月三十日:131,280,000港元)。

為撥付其營運資金,本集團於二零一九年十月三十一日錄得未償還債項總額17,020,000港元(二零一九年四月三十日:13,060,000港元),包括融資租賃承擔110,000港元(二零一九年四月三十日:460,000港元)及一名董事貸款16,910,000港元(二零一九年四月三十日:12,600,000港元)。

利息成本方面,此等款項中的110,000港元(二零一九年四月三十日:460,000港元)為計息,另外16,910,000港元(二零一九年四月三十日:12,600,000港元)為免息。

於二零一九年十月三十一日,由於期內確認租賃負債,資本負債比率上升至14.98%(二零一九年四月三十日:2.8%)。

外匯風險管理本集團主要在中國及香港經營,並承擔因多類貨幣風險產生的外匯風險,主要與人民幣及美金有關。

本期間內的匯率波動對本集團之營運或流動資金水平並無不利影響。

於本期間內,本集團並無訂立任何對沖安排。

然而,管理層將繼續密切監察其外幣風險及需要,並會在必要時作出對沖安排。

股本價格風險本集團因其於上市證券之投資而面臨股本價格風險。

儘管本集團目前並無設有任何對沖政策以對沖股本價格風險,但管理團隊透過監督可能影響有關投資價值的價格變動及市況變化,來管理該風險並會考慮採取適當措施以降低風險。

資產抵押於二零一九年十月三十一日,本集團並無抵押任何資產(二零一九年四月三十日:零港元)。

賬面值約160,000港元(二零一九年四月三十日:780,000港元)之汽車為根據融資租賃持有之資產。

資本開支於本期間,本集團投資4,400,000港元(二零一九年四月三十日:10,790,000港元)添置物業、機器及設備。

有關資本開支主要由內部財務資源撥付。

LIQUIDITYANDFINANCIALRESOURCESTheGroup’scashandbankbalancesamountedtoHK$125.65millionasat31October2019(30April2019:HK$131.28million).Tofinanceitsworkingcapital,theGrouphasincurredtotaloutstandingdebtsofHK$17.02millionasat31October2019(30April2019:HK$13.06million),whichcomprisedHK$0.11million(30April2019:HK$0.46million)ofobligationsunderfinanceleases,andaHK$16.91million(30April2019:HK$12.60million)loanfromadirector.Intermsofinterestcosts,HK$0.11million(30April2019:HK$0.46million)wasinterestbearingandHK$16.91million(30April2019:HK$12.60million)wasinterestfree.AstherecognitionofleaseliabilitiesduringthePeriod,thegearingratiowasincreasedto14.98%asat31October2019(30April2019:2.8%).FOREIGNEXCHANGERISKMANAGEMENTTheGroupmainlyoperatesinthePRCandHongKongandisexposedtoforeignexchangeriskarisingfromvariouscurrencyexposures,primarilywithrespecttoRMBandUnitedStatesdollars.ThefluctuationsincurrencyexchangeratesforthePerioddidnotadverselyaffecttheGroup’soperationsorliquidity.DuringthePeriod,theGrouphasnotenteredintoanyhedgingarrangements.Howeverthemanagementwillcontinuetomonitorcloselyitsforeigncurrencyexposureandrequirementsandtoarrangeforhedgingfacilitieswhennecessary.EQUITYPRICERISKEXPOSURETheGroupisexposedtoequitypriceriskthroughitsinvestmentsinlistedsecurities.Although,theGroupcurrentlydoesnotmaintainanyhedgingpolicytohedgeagainsttheequitypricerisk,themanagementteammanagesthisexposurebymonitoringthepricemovementsandthechangesinmarketconditionsthatmayaffectthevalueoftheinvestmentsandwillconsidertakingappropriateactionstominimizetherisk.PLEDGEOFASSETSAsat31October2019,theGroupdidnotpledgeanyassets(30April2019:HK$nil).MotorvehicleswithacarryingamountofapproximatelyHK$0.16million(30April2019:HK$0.78million)wereassetsheldunderfinanceleases.CAPITALEXPENDITUREDuringthePeriod,theGroupinvestedHK$4.40million(30April2019:HK$10.79million)inacquiringproperty,plantandequipment.Thiscapitalexpenditurewasfinancedmainlyfrominternalfinancialresources.5INTERIMREPORT2019-2020中期報告CHAIRMAN’SSTATEMENT主席報告僱員及酬金政策於二零一九年十月三十一日,本集團之僱員總數約為820人(二零一九年四月三十日:1,010人)。

本集團繼續奉行其酬金政策,確保僱員薪酬與工作性質、資歷及經驗相稱。

本集團繼續按照本集團及個別僱員之表現向合資格員工提供具競爭力之薪酬待遇、購股權及其他福利。

重要投資由於本集團於二零一九年十月三十一日概無持有價值佔本集團總資產超過5%之按公允值計入損益之金融資產及其他投資,故本集團並無持有重大投資。

有關本集團所持有之按公允值計入損益之金融資產的詳情如下:附註:1.於二零一九年十月三十一日,其他上市股本證券包括8只上市股本證券,且彼等概無超過本集團總資產1%。

EMPLOYEESANDEMOLUMENTPOLICYAsat31October2019,thetotalnumberofemployeesoftheGroupwasapproximately820(30April2019:1,010).TheGroupmaintainsitsemolumentpolicytoensurethatemployeeremunerationiscommensuratewithjobnature,qualificationsandexperience.TheGroupcontinuestooffercompetitiveremunerationpackages,shareoptionsandotherbenefitstoeligiblestaff,basedontheperformanceoftheGroupandofindividualemployees.SIGNIFICANTINVESTMENTSSincetherewasnofinancialassetatFVTPLandotherinvestmentsheldbytheGroupvaluedmorethan5%ofthetotalassetsoftheGroupasat31October2019,therewerenosignificantinvestmentsheldbytheGroup.DetailsofthefinancialassetatFVTPLheldbytheGroupwereasfollows:FinancialassetatFVTPL按公允值計入損益之金融資產Asat31October2019於二零一九年十月三十一日Asat30April2019於二零一九年四月三十日FairvalueApproximatelypercentagetothetotalassetFairvalueApproximatelypercentagetothetotalasset公允值佔總資產之概約百分比公允值佔總資產之概約百分比HK$’000千港元HK$’000千港元Listedequitysecurities上市股本證券ChinaPropertiesInvestmentHoldingsLimited(“CPI”)中國置業投資控股有限企业(「中國置業投資」)13,2012.34%6,0281.13%WLS滙隆11,8982.10%18,6393.49%ChinaInvestmentandFinanceGroupLimited(“CIF”)中國投融資集團有限企业(「中國投融資」)5,3830.95%8,3981.57%Chinae-WalletPaymentGroupLimited(“CEW”)中國錢包支付集團有限企业(「中國錢包」)5,1790.92%––Otherlistedequitysecurities(note1)其他上市股本證券(附註1)12,8212.27%7,7621.45%Sub-total小計48,4828.58%40,8277.64%Unlistedequitysecurities非上市股本證券HenghuaGlobalNewOpportunityFundSP(the“Fund”)HenghuaGlobalNewOpportunityFundSP(「基金」)––3,0640.57%Total總計48,4828.58%43,8918.21%Note:1.Asat31October2019,otherlistedequitysecuritiescomprised8listedequitysecuritiesandnoneofthemwasmorethan1%ofthetotalassetsoftheGroup.6QPLInternationalHoldingsLimitedCHAIRMAN’SSTATEMENT主席報告中國置業投資、滙隆、中國投融資及中國錢包均於香港聯合交易所有限企业(「聯交所」)上市。

中國置業投資之主要業務為投資控股、物業投資、借貸及金融服務。

滙隆的主要業務為提供建築及建造工程棚架搭建及精裝修服務及其他建造及樓宇工程服務、吊船工作台、防撞欄及登爬維修器材之安裝及維修服務、借貸業務、證券經紀及孖展融資、證券投資業務及資產管理業務。

中國投融資的主要業務為證券買賣及投資控股。

中國錢包的主要業務為提供移動平台編程及推廣方案以及電腦相關及移動相關電子產品與配件的分銷業務。

基金由HenghuaGlobalFundSPC(一間根據開曼群島法例註冊成立的獲豁免有限企业)管理,其投資目的為透過各類投資創造收入及╱或實現資本增值。

董事認為,本集團所持有按公允值計入損益之金融資產之未來前景或會受到外界市況所影響,而董事將繼續監察及評估本集團之投資。

前景本集團將繼續加強其工程及生產部門以保持其能夠在短時間內交貨及擁有高生產規劃彈性的競爭優勢。

本集團將可憑藉這些競爭優勢為客戶提供更佳服務,最終或可藉此擴大本集團之市場佔有率。

為提升本集團之營運表現,本集團將繼續推行提升生產效率及產能的計劃。

本集團將繼續調撥資源升級和改造現有機器及機械,從而提升本集團的競爭力及滿足不同的生產要求。

此外,本集團將繼續發掘可擴展其主要製造業務並為股東帶來更佳回報的其他商機。

承董事會命執行主席兼行政總裁李同樂香港,二零一九年十二月十八日CPI,WLS,CIFandCEWarelistedontheStockExchangeofHongKongLimited(the“StockExchange”).ThemajoractivitiesofCPIareinvestmentholding,propertyinvestment,moneylendingandfinancialservices.ThemajoractivitiesofWLSareprovisionofscaffoldingandfittingoutservicesandotherservicesforconstructionandbuildingswork,provisionofgondolas,parapetrailingsandaccessequipmentinstallationandmaintenanceservices,moneylendingbusiness,securitiesbrokerageandmarginfinancingandsecuritiesinvestmentbusinessandassetsmanagementbusiness.ThemajoractivitiesofCIFaresecuritiestradingandinvestmentholding.ThemajoractivitiesofCEWareprovisionofprogrammingandadvertisingsolutionsinmobileplatformanddistributionofcomputer-relatedandmobile-relatedelectronicproductsandaccessories.TheFundismanagedbyHenghuaGlobalFundSPC,anexemptedcompanyincorporatedwithlimitedliabilityunderthelawsoftheCaymanIslands.TheinvestmentobjectiveoftheFundistogenerateincomeand/orachievecapitalappreciationthroughinvestinginavarietyoftheinvestments.TheDirectorsconsideredthatthefutureprospectsofthefinancialassetatFVTPLheldbytheGroupmaybeaffectedbyexternalmarketconditions,andtheDirectorswillcontinuetomonitorandassesstheGroup’sinvestment.PROSPECTSTheGroupwillcontinuouslystrengthenitsengineeringandproductiondepartmentsinordertomaintainitscompetitiveedgesofshortleadtimesandhighproductionplanningflexibility.ThesecompetitiveedgeswillenabletheGrouptoserveitscustomersbetterandmayeventuallyexpandtheGroup’smarketshare.InordertoimprovetheGroup’soperationalperformance,theGroupwillcontinuetoimplementplanstoincreaseitsproductionefficiencyandcapacity.TheGroupwillkeepdeployingresourcestoupgradeandrestructureexistingplantandmachinerytoimprovetheGroup’scompetitivenessandfulfilldifferentproductionrequirements.Inaddition,theGroupwillcontinuetoexploreotherbusinessopportunitieswithaviewtoexpandingitsprincipalmanufacturingbusinessandgeneratingimprovedreturnstoourshareholders.ByOrderoftheBoardLiTungLokExecutiveChairmanandChiefExecutiveHongKong,18December20197INTERIMREPORT2019-2020中期報告INFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料INFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料DIRECTORSTheDirectorsduringthePeriodanduptothedateofthisreportwere:EXECUTIVEDIRECTORSMr.LiTungLok(ExecutiveChairmanandChiefExecutive)Mr.PhenHoiPingPatrickMr.WongKaLokAndrewMs.TungSiuChingINDEPENDENTNON-EXECUTIVEDIRECTORSMr.LiuRongruiMr.ChuChunOnFrancoMs.ChungHoiYanMODELCODEFORSECURITIESTRANSACTIONSBYDIRECTORSTheBoardhasadoptedtheModelCodeforSecuritiesTransactionsbyDirectorsofListedIssuers(the“ModelCode”)assetoutinAppendix10oftheListingRulesfordealingsinthesecuritiesoftheCompanybytheDirectors.AllDirectorshaveconfirmed,followingspecificenquirybytheCompany,thattheyhavefullycompliedwiththerequiredstandardsetoutintheModelCodeanditscodeofconductregardingdirectors’securitiestransactionsthroughoutthePeriod.DIRECTORS’ANDCHIEFEXECUTIVE’SINTERESTSINSHARESANDUNDERLYINGSHARESAsat31October2019,theinterestsandshortpositionsoftheDirectors,chiefexecutiveandtheirassociatesintheshares,underlyingsharesordebenturesoftheCompanyanditsassociatedcorporations(withinthemeaningofPartXVoftheSecuritiesandFuturesOrdinance(“SFO”))asrecordedintheregisterrequiredtobekeptbytheCompanypursuanttoSection352oftheSFOorasotherwisenotifiedtotheCompanyandtheStockExchangepursuanttotheModelCodewereasfollows:董事於本期間及截至本報告日期之董事如下:執行董事李同樂先生(執行主席兼行政總裁)彭海平先生黃家樂先生董小靜女士獨立非執行董事劉洪瑞先生朱峻頞先生鍾凱恩女士董事進行證券交易之標準守則董事會已採納上市規則附錄十所載之上市發行人董事進行證券交易的標準守則(「標準守則」),作為董事買賣本企业證券之守則。

經本企业作出具體查詢後,全體董事均已確認,彼等於本期間內一直全面遵守標準守則所載之規定準則及有關董事進行證券交易之行為守則。

董事及主要行政人員於股份及相關股份之權益於二零一九年十月三十一日,根據本企业按照證券及期貨條例(「證券及期貨條例」)第352條存置之登記冊所記錄,或根據標準守則而已知會本企业及聯交所之董事、主要行政人員及彼等之聯繫人士於本企业及其相聯法團(定義見證券及期貨條例第XV部)之股份、相關股份或債權證中之權益及淡倉如下:8QPLInternationalHoldingsLimitedINFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料董事及主要行政人員於股份及相關股份之權益(續)於本企业股份及相關股份之好倉附註:a.家屬權益之900,000股股份乃李同樂先生之妻子之權益。

b.李同樂先生全資擁有朗通有限企业,該企业擁有4,647,736股本企业股份。

除上文所披露者外,於二零一九年十月三十一日,概無本企业董事或主要行政人員於本企业及其相聯法團之股份、相關股份或債權證中擁有或被視為擁有任何權益或淡倉。

DIRECTORS’ANDCHIEFEXECUTIVE’SINTERESTSINSHARESANDUNDERLYINGSHARES(continued)LONGPOSITIONINSHARESANDUNDERLYINGSHARESOFTHECOMPANYNameofDirectorPersonalinterestsFamilyinterestsCorporateinterestsTotalPercentageoftheissuedsharecapitaloftheCompany董事姓名個人權益家屬權益企业權益總計佔本企业已發行股本之百分比Mr.LiTungLok–Ordinarysharesinissue李同樂先生-已發行普通股63,515,530900,0004,647,73669,063,266(Notea)(Noteb)(附註a)(附註b)–Unlistedshareoptions-非上市購股權36,500,000––36,500,000100,015,530900,0004,647,736105,563,2664.68%Mr.PhenHoiPingPatrick–Unlistedshareoptions彭海平先生-非上市購股權5,000,000––5,000,0000.22%Ms.TungSiuChing–Unlistedshareoptions董小靜女士-非上市購股權20,000,000––20,000,0000.89%Notes:a.Thefamilyinterestsof900,000sharesrepresenttheinterestofthewifeofMr.LiTungLok.b.Mr.LiTungLokwhollyownsSolarForwardCompanyLimited,whichowns4,647,736sharesoftheCompany.Saveasdisclosedabove,asat31October2019,noneoftheDirectorsnorchiefexecutiveoftheCompanyhadorwasdeemedtohaveanyinterestsorshortpositionsintheshares,underlyingsharesordebenturesoftheCompanyanditsassociatedcorporations.9INTERIMREPORT2019-2020中期報告INFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料購股權計劃根據於二零一五年九月十五日(「採納日期」)通過之普通決議案,本企业採納購股權計劃(「計劃」),該計劃自採納日期起計十年內有效。

計劃旨在讓本集團可向僱員、董事及其他獲選定參與者授出購股權作為彼等對本集團作出貢獻之獎勵或回報。

本企业授出之購股權可於董事釐定並知會各獲授人之期間內隨時行使,該期間可自授出購股權要約當日開始,惟無論如何不可遲於授出購股權當日起計十年結束,並須受其提前終止條文規限。

購股權接納日期不應遲於要約日期後28日。

計劃項下購股權之行使價(或會根據該計劃之規定作出調整)應由董事會釐定,但不可低於以下的最高者(i)於授出要約日期(須為營業日)聯交所每日報價表所列股份收市價;(ii)緊接授出要約日期前五個營業日聯交所每日報價表所列股份平均收市價;及(iii)股份面值。

根據計劃可能授出之購股權所涉及股份最高數目不得超逾上市規則規定之股份數目,即採納日期之已發行股份的10%,而根據計劃已失效之購股權所涉及之原可發行股份乃不計算在內。

於二零一九年十月三十一日,根據計劃授出之合共448,330,000份購股權為仍未行使,相當於本企业已發行股本之19.87%。

然而,因所有未行使購股權獲行使而可能發行之股份最高總數,不得超逾本企业不時已發行股本之30%。

未經本企业股東事先批准,於任何12個月期間內可能向任何個別承授人授出購股權涉及之股份數目,不得超逾本企业於截至建議授出日期(包括該日)止該12個月期間內已發行股份之1%。

SHAREOPTIONSCHEMETheshareoptionschemeoftheCompany(the“Scheme”)wasadoptedpursuanttoanordinaryresolutionpassedon15September2015(the“AdoptionDate”),whichhasatermsof10yearscommencingontheAdoptionDate.ThepurposeoftheSchemeistoenabletheGrouptograntshareoptionstoemployees,theDirectorsandotherselectedparticipantsasincentivesorrewardsfortheircontributiontotheGroup.AshareoptiongrantedbytheCompanyisexercisableatanytimeduringaperiodtobedeterminedandnotifiedbytheDirectorstoeachgrantee,whichperiodmaycommencefromthedateonwhichtheofferforthegrantofshareoptionsismade,butshallendinanyeventnotlaterthan10yearsfromthedateofgrantoftheoptionsubjecttotheprovisionsforearlyterminationthereof.Theoptionacceptancedateshouldnotbelaterthan28daysafterthedateofoffer.Theexerciseprice(subjecttoadjustmentasprovidedtherein)oftheoptionundertheSchemeshallbedeterminedbytheBoard,butshallnotbelessthanthehighestof(i)theclosingpriceofthesharesasstatedintheStockExchange’sdailyquotationssheetonthedateofofferforthegrant,whichmustbeabusinessday;(ii)theaverageclosingpriceofsharesasstatedintheStockExchange’sdailyquotationssheetforthefivebusinessdaysimmediatelyprecedingthedateofofferforthegrant;and(iii)thenominalvalueofashare.ThemaximumnumberofsharesinrespectofwhichshareoptionsmaybegrantedundertheSchemeshallnotexceedsuchnumberofsharesasrequiredundertheListingRules,being10%ofthesharesinissueasAdoptionDate,excludingtheshareswhichwouldhavebeenissuablepursuanttotheshareoptionswhichhavelapsedpursuanttotheScheme.Asat31October2019,anaggregateof448,330,000shareoptionsgrantedundertheSchemeremainedoutstanding,representing19.87%oftheissuedsharecapitaloftheCompany.However,thetotalmaximumnumberofshareswhichmaybeissueduponexerciseofalloutstandingshareoptionsmustnotexceed30%oftheissuedsharecapitaloftheCompanyfromtimetotime.Thenumberofsharesinrespectofwhichoptionsmaybegrantedtoanyonegranteeinany12-monthperiodisnotpermittedtoexceed1%ofthesharesoftheCompanyinissueinsuch12-monthperioduptoandincludingtheproposeddateofgrant,withoutpriorapprovalfromtheCompany’sshareholders.10QPLInternationalHoldingsLimitedINFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料購股權計劃(續)董事及僱員所獲授本企业購股權於本期間內之變動如下:SHAREOPTIONSCHEME(continued)ThemovementsintheCompany’sshareoptionsgrantedtotheDirectorsandemployeesduringthePeriodwereasfollows:DateofgrantOutstandingasat1May2019MovementduringthePeriodOutstandingasat31October2019ExercisepriceExerciseperiodGrantedExercisedCancelledLapsed授出日期於二零一九年五月一日尚未行使期內變動於二零一九年十月三十一日尚未行使行使價行使期已授出已行使已註銷已失效HK$港元Category1:Directors第一類:董事Mr.LiTungLok22April201616,500,000––––16,500,0000.62022April2016to21April2026李同樂先生二零一六年四月二十二日二零一六年四月二十二日至二零二六年四月二十一日14September201820,000,000––––20,000,0000.08014September2018to13September2028二零一八年九月十四日二零一八年九月十四日至二零二八年九月十三日Mr.PhenHoiPingPatrick22April20165,000,000––––5,000,0000.62022April2016to21April2026彭海平先生二零一六年四月二十二日二零一六年四月二十二日至二零二六年四月二十一日MsTungSiuChing14September201820,000,000––––20,000,0000.08014September2018to13September2028董小靜女士二零一八年九月十四日二零一八年九月十四日至二零二八年九月十三日TotalDirectors61,500,000––––61,500,000董事總計Category2:Employees第二類:僱員22April20161,210,000––––1,210,0000.62022April2016to21April2026二零一六年四月二十二日二零一六年四月二十二日至二零二六年四月二十一日14September2017225,620,000––––225,620,0000.13814September2017to13September2027二零一七年九月十四日二零一七年九月十四日至二零二七年九月十三日14September2018160,000,000––––160,000,0000.08014September2018to13September2028二零一八年九月十四日二零一八年九月十四日至二零二八年九月十三日Totalemployees386,830,000––––386,830,000僱員總計Totalallcategories448,330,000––––448,330,000所有類別總計11INTERIMREPORT2019-2020中期報告INFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料購買股份或債權證之安排除本企业之購股權計劃外,本企业或其任何附屬企业於本期間內任何時間均無參與任何安排,使本企业董事或主要行政人員、彼等之配偶或18歲以下之子女可藉購入本企业或任何其他法人團體之股份或相關股份或債權證而獲益,而彼等於本期間內並無擁有亦無行使任何可認購本企业或其相聯法團證券之權利。

主要股東於股份及相關股份之權益於二零一九年十月三十一日,董事會概不知悉任何人士為本企业之主要股東,並於本企业股份及相關股份中擁有或視為擁有已載入根據證券及期貨條例第336條須存置之登記冊內之任何權益或淡倉。

購買、出售或贖回上市證券於本期間,本企业或其任何附屬企业概無購買、出售或贖回本企业任何上市證券。

審核委員會由三名獨立非執行董事組成之本企业審核委員會(「審核委員會」)已審閱本企业採納之會計原則及常規,並討論有關審核、內部監控及財務申報事宜。

審核委員會已審閱本集團截至二零一九年十月三十一日止六個月之未經審核簡明綜合財務報表。

ARRANGEMENTSTOPURCHASESHARESORDEBENTURESOtherthantheshareoptionschemeoftheCompany,atnotimeduringthePeriodwastheCompanyoranyofitssubsidiariesapartytoanyarrangementstoenabletheDirectorsorchiefexecutiveoftheCompany,theirspousesorchildrenundertheageof18toacquirebenefitsbymeansoftheacquisitionofsharesorunderlyingsharesin,ordebenturesof,theCompanyoranyotherbodycorporate,andnoneofthemhadanyrighttosubscribeforthesecuritiesoftheCompanyoritsassociatedcorporations,orhadexercisedanysuchrightduringthePeriod.SUBSTANTIALSHAREHOLDERS’INTERESTSINSHARESANDUNDERLYINGSHAREAsat31October2019,theBoardwerenotawareofanypersonswhoweresubstantialshareholdersoftheCompanyandhadorwasdeemedtohaveanyinterestsorshortpositionsinthesharesandunderlyingsharesoftheCompanyasrecordedintheregisterrequiredtobekeptunderSection336oftheSFO.PURCHASE,SALEORREDEMPTIONOFLISTEDSECURITIESDuringthePeriod,neithertheCompanynoranyofitssubsidiariespurchased,soldorredeemedanyoftheCompany’slistedsecurities.AUDITCOMMITTEETheauditcommitteeoftheCompany(the“AuditCommittee”)comprisesthreeindependentnon-executiveDirectors,hasreviewedtheaccountingprinciplesandpracticesadoptedbytheCompanyandhasdiscussedauditing,internalcontrolandfinancialreportingmatters.TheAuditCommitteehasreviewedtheGroup’sunauditedcondensedconsolidatedfinancialstatementsforthesixmonthsended31October2019.12QPLInternationalHoldingsLimitedINFORMATIONPROVIDEDINACCORDANCEWITHTHELISTINGRULES根據上市規則提供之資料企業管治常規本企业致力建立及恪守最佳企業管治常規標準。

本企业之企業管治原則強調董事會之質素、有效之內部監控、嚴格之披露常規,以及對本企业全體股東開誠布公、獨立及問責。

本企业已採納其本身之企業管治常規守則(「QPL守則」),其涵蓋上市規則附錄十四所載之企業管治守則(「企業管治守則」)所載原則及守則條文。

於本期間,除於下文相關段落闡述之偏離情況外,本企业一直應用企業管治守則所載原則,並遵守其所有守則條文。

然而,董事會認為就本企业之規模、性質及情況而言,有關偏離並不重大。

企業管治守則之守則條文第A.2.1條規定,主席及行政總裁之角色應予區分,且不應由同一人兼任。

自一九八九年一月本企业成立以來,李同樂先生一直擔任董事會主席。

自一九八九年一月起,李先生亦出任行政總裁一職(二零零四年二月至二零零八年十二月期間除外)。

李先生既為本集團創辦人,彼掌握之行業專門知識及對本企业營運之透徹瞭解為本企业所看重。

因此,李先生肩負董事會主席兼行政總裁之角色,可為本企业之業務增長帶來重大價值,同時提高因應環境轉變作出決策程序之效率。

由於所有重大決策均須由董事會決定且董事會大部分成員為獨立非執行董事,因此本企业認為董事會與本企业管理層之間已維持足夠權力及職權平衡。

企業管治守則之守則條文第A.6.7及E.1.2條訂明,董事會主席應出席本企业之股東週年大會,非執行董事應出席本企业之股東大會。

由於其他業務承擔,董事會主席李同樂先生以及三名獨立非執行董事劉洪瑞先生、鍾凱恩女士及朱峻頞先生未能出席本企业於二零一九年十月三十日舉行之股東大會。

然而,本企业高級管理層及執行董事隨後就本企业股東於股東大會上提出的詢問向彼等呈報,以取得及加深對本企业股東意見的均衡了解。

CORPORATEGOVERNANCEPRACTICESTheCompanyiscommittedtobuildingandmaintainingbestpracticestandardsofcorporategovernance.ThecorporategovernanceprinciplesoftheCompanyemphasizeaqualityBoard,effectiveinternalcontrols,stringentdisclosurepracticesandtransparency,independenceandaccountabilitytoallshareholdersoftheCompany.TheCompanyhasadopteditsownCodeonCorporateGovernancePractices(the“QPLCode”)incorporatingtheprinciplesandcodeprovisionssetoutintheCorporateGovernanceCode(the“CGCode”)containedinAppendix14totheListingRules.ForthePeriod,theCompanyhasappliedtheprinciplesandcompliedwithallthecodeprovisionssetoutintheCGCodeexceptforthedeviationsexplainedintherelevantparagraphsbelow.Nevertheless,suchdeviationsareconsideredbytheBoardtobeimmaterialgiventhesize,natureandcircumstancesoftheCompany.CodeProvisionA.2.1oftheCGCodestipulatesthattherolesofchairmanandchiefexecutiveshouldbeseparateandshouldnotbeperformedbythesameindividual.Mr.LiTungLokhasbeentheChairmanoftheBoardsincetheestablishmentoftheCompanyinJanuary1989.Mr.LihasalsoservedastheChiefExecutivesinceJanuary1989(exceptfortheperiodfromFebruary2004toDecember2008).BeingthefounderoftheGroup,Mr.Li’sindustryexpertiseanddetailedunderstandingoftheCompany’soperationsishighlyregardedbytheCompany.Accordingly,vestingtherolesofChairmanoftheBoardandChiefExecutiveinMr.LiaddssignificantvaluetotheCompany’sbusinessgrowthwhileenhancingtheefficiencyofthedecision-makingprocessinresponsetothechangingenvironment.GivenallmajordecisionsarereservedtotheBoardandamajorityoftheBoardmembersareindependentnon-executiveDirectors,theCompanyconsidersthatthereisanadequatebalanceofpowerandauthorityinplacebetweentheBoardandthemanagementoftheCompany.CodeprovisionA.6.7andE.1.2oftheCGCodestipulatethatthechairmanoftheboardshouldattendannualgeneralmeetingsoftheCompanyandnon-executiveDirectorshouldattendgeneralmeetingoftheCompany.Owingtootherbusinessengagements,theChairmanoftheBoard,Mr.LiTungLokandthreeindependentnon-executiveDirectors,Mr.LiuRongrui,Ms.ChungHoiYanandMr.ChuChunOnFrancowereunabletoattendthegeneralmeetingsoftheCompanyheldon30October2019.However,theseniormanagementandtheexecutiveDirectorsoftheCompanysubsequentlyreportedtothemontheenquiriesfromtheshareholdersoftheCompanyinthegeneralmeetingsforthemtogainanddevelopabalancedunderstandingoftheviewsofshareholdersoftheCompany.13INTERIMREPORT2019-2020中期報告CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME簡明綜合損益及其他全面收益表FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME簡明綜合損益及其他全面收益表FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月Sixmonthsended31October截至十月三十一日止六個月20192018二零一九年二零一八年NOTESHK$’000HK$’000附註千港元千港元(Unaudited)(Unaudited)(未經審核)(未經審核)Revenue收益3134,499160,638Changesininventoriesoffinishedgoodsandworkinprogress製成品及半製成品之存貨變動1,105(5,564)Rawmaterialsandconsumablesused使用原材料及消耗品(61,859)(69,337)Otherincome其他收入46,3805,437Exchangegain,net匯兌收益淨額3,8233,167NetfairvaluelossonfinancialassetatFVTPL按公允值計入損益之金融資產公允值虧損淨額(4,830)(16,440)Realisedgain/(loss)ondisposaloffinancialassetatFVTPL按公允值計入損益之出售金融資產已變現收益╱(虧損)––Othergainsandlosses其他收益及虧損427199Staffcosts員工成本(38,078)(46,244)Equity-settledshare-basedpaymentexpense股本結算以股份為基礎之付款開支–(8,500)Depreciationofproperty,plantandequipment物業、機器及設備之折舊(14,410)(5,497)Otherexpenses其他開支(48,968)(50,876)Financecost融資成本(1,138)(188)Lossbeforetaxation除稅前虧損(23,449)(33,205)Taxation稅項5(463)(503)Lossfortheperiod期內虧損6(23,912)(33,708)Othercomprehensive(expense)income:其他全面(開支)收益:Itemsthatmaybesubsequentlyreclassifiedtoprofitorloss:可於其後重新分類至損益之項目:Exchangedifferencesarisingontranslationofforeignoperations換算海外業務產生之匯兌差額(1,945)(356)Totalcomprehensiveexpensefortheperiod期內全面開支總額(25,857)(34,064)Losspershare每股虧損Basicanddiluted基本及攤薄8(HK1.06cents港仙)(HK1.49cents港仙)14QPLInternationalHoldingsLimitedCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION簡明綜合財務狀況表At31October2019於二零一九年十月三十一日CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION簡明綜合財務狀況表At31October2019於二零一九年十月三十一日At31October2019At30April2019於二零一九年十月三十一日於二零一九年四月三十日NOTESHK$’000HK$’000附註千港元千港元(Unaudited)(Audited)(未經審核)(經審核)Non-currentassets非流動資產Property,plantandequipment物業、機器及設備157,301160,853Right-of-useasset使用權資產48,510–205,811160,853Currentassets流動資產Inventories存貨46,67145,487Tradeandotherreceivables貿易及其他應收款項9113,958109,558Depositsandprepayments按金及預付款項24,16323,074FinancialassetatFVTPL按公允值計入損益之金融資產48,48243,891Loanreceivables應收貸款1048420,323Bankbalancesandcash銀行結餘及現金125,653131,276359,411373,609Currentliabilities流動負債Tradeandotherpayables貿易及其他應付款項1121,08617,752Depositsandaccruedexpenses按金及應計費用35,22735,071Taxationpayable應繳稅項811809Otherborrowings其他借貸1216,91012,596Obligationsunderfinanceleases融資租賃承擔105457Leaseliabilities租賃負債13,091–87,23066,685Netcurrentassets流動資產淨值272,181306,924Totalassetslesscurrentliabilities總資產減流動負債477,992467,777Non-currentliabilities非流動負債Leaseliabilities租賃負債36,072–Netassets資產淨值441,920467,777Capitalandreserves資本及儲備Sharecapital股本13180,501180,501Sharepremiumandreserves股份溢價及儲備261,419287,276EquityattributabletoownersoftheCompany本企业擁有人應佔權益441,920467,777441,920467,77715INTERIMREPORT2019-2020中期報告CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY簡明綜合權益變動表FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY簡明綜合權益變動表FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月SharecapitalSharepremiumContributedsurplusCapitalredemptionreserveShareoptionsreserveTranslationreserveAccumulatedlossesTotal股本股份溢價實繳盈餘資本贖回儲備購股權儲備換算儲備累計虧損總計HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元千港元千港元千港元千港元At1May2019(audited)於二零一九年五月一日(經審核)180,501696,68895,72612,31035,6415,752(558,841)467,777Lossfortheperiod期內虧損––––––(23,912)(23,912)Othercomprehensiveincomefortheperiod期內其他全面收益–––––(1,945)–(1,945)Totalcomprehensiveincome(expense)fortheperiod期內全面收益(開支)總額–––––(1,945)(23,912)(25,857)At31October2019(unaudited)於二零一九年十月三十一日(未經審核)180,501696,68895,72612,31035,6413,807(582,753)441,920At1May2018(audited)於二零一八年五月一日(經審核)180,501696,68895,72612,31027,1412,019(511,322)503,063Lossfortheperiod期內虧損––––––(33,708)(33,708)Othercomprehensiveexpensefortheperiod期內其他全面開支–––––(356)–(356)Totalcomprehensiveexpensefortheperiod期內全面開支總額–––––(356)(33,708)(34,064)Recognitionofequity-settledshare-basedpayment確認股本結算以股份為基礎之付款––––8,500––8,500At31October2018(unaudited)於二零一八年十月三十一日(未經審核)180,501696,68895,72612,31035,6411,663(545,030)477,49916QPLInternationalHoldingsLimitedCONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS簡明綜合現金流量表FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月CONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS簡明綜合現金流量表FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月Sixmonthsended31October截至十月三十一日止六個月20192018二零一九年二零一八年HK$’000HK$’000千港元千港元(Unaudited)(Unaudited)(未經審核)(未經審核)NETCASHUSEDINOPERATINGACTIVITIES經營活動所用現金淨額(23,187)(31,345)NETCASHGENERATEDFROM(USED)ININVESTINGACTIVITIES投資活動所得(所用)現金淨額15,547(2,043)NETCASHGENERATEDFROMFINANCINGACTIVITIES融資活動所得現金淨額2,0173,345NETDECREASEINCASHANDCASHEQUIVALENTS現金及等同現金項目減少淨額(5,623)(30,043)CASHANDCASHEQUIVALENTSAT1MAY於五月一日之現金及等同現金項目131,276150,249CASHANDCASHEQUIVALENTSAT31OCTOBER於十月三十一日之現金及等同現金項目Representingbankbalancesandcash指銀行結餘及現金125,653120,20617INTERIMREPORT2019-2020中期報告NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月1.GENERALINFORMATIONTheCompanyisincorporatedinBermudaasanexemptedcompanywithlimitedliabilityanditssharesarelistedontheStockExchange.TheCompanyisaninvestmentholdingcompany.TheprincipalactivitiesoftheCompanyanditssubsidiaries(collectivelyreferredtoasthe“Group”)arethemanufactureandsaleofintegratedcircuitleadframes,heatsinks,stiffenersandrelatedproducts,securitiestrading,investmentholdingandmoneylending.2.BASISOFPREPARATIONANDACCOUNTINGPOLICESThecondensedconsolidatedfinancialstatementshavebeenpreparedonthehistoricalcostbasisexceptforcertainfinancialinstruments,whicharemeasuredatfairvalues.Historicalcostisgenerallybasedonthefairvalueoftheconsiderationgiveninexchangeforgoodsandservices.Exceptasdescribedbelow,theaccountingpoliciesandmethodsofcomputationusedinthecondensedconsolidatedfinancialstatementsforthesixmonthsended31October2019arethesameasthosefollowedinthepreparationoftheGroup’sannualfinancialstatementsfortheyearended30April2019.APPLICATIONOFNEWANDAMENDMENTSTOHKFRSSInthecurrentinterimperiod,theGrouphasapplied,forthefirsttime,thefollowingnewandamendmentstoHKFRSsissuedbytheHKICPAwhicharemandatoryeffectivefortheannualperiodbeginningonorafter1May2019forthepreparationoftheGroup’scondensedconsolidatedfinancialstatements:HKFRS16LeasesHK(IFRIC)-Int23UncertaintyoverIncomeTaxTreatmentsAmendmentstoHKFRS9PrepaymentFeatureswithNegativeCompensationAmendmentstoHKAS19PlanAmendment,CurtailmentorSettlementAmendmentstoHKAS28Long-termInterestsinAssociatesandJointVenturesAmendmentstoHKFRSsAnnualImprovementstoHKFRSs2015–2017Cycle1.一般資料本企业於百慕達註冊成立為獲豁免有限責任企业,其股份於聯交所上市。

本企业為投資控股企业。

本企业及其附屬企业(統稱為「本集團」)之主要業務為製造及銷售集成電路引線框、散熱器、加強桿及相關產品、證券買賣、投資控股以及借貸。

2.編製基準及會計政策簡明綜合財務報表乃按歷史成本基準編製,惟若干金融工具按公允值計量除外。

歷史成本一般以換取貨品及服務所作出之代價之公允值為基準。

除下文所述者外,截至二零一九年十月三十一日止六個月之簡明綜合財務報表所採用之會計政策及計算方法與編製本集團截至二零一九年四月三十日止年度之全年財務報表所採用者相同。

應用新訂及經修訂香港財務報告準則於本中期期間,本集團已首次應用以下於二零一九年五月一日或之後開始之年度期間強制生效由香港會計師公會頒佈之新訂及經修訂香港財務報告準則,以編製本集團簡明綜合財務報表:香港財務報告準則第16號租賃香港(國際財務報告詮釋委員會)-詮釋第23號所得稅處理的不確定性香港財務報告準則第9號(修訂本)提早還款特性及負補償香港會計準則第19號(修訂本)計劃修訂、縮減或結算香港會計準則第28號(修訂本)於聯營企业及合營企业之長期權益香港財務報告準則(修訂本)香港財務報告準則二零一五年至二零一七年週期之年度改進18QPLInternationalHoldingsLimitedNOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月2.編製基準及會計政策(續)應用新訂及經修訂香港財務報告準則(續)本集團已根據導致下文所述會計政策、所呈報金額及╱或披露變動之各相關準則及修訂之相關過渡條文應用新訂及經修訂香港財務報告準則。

香港財務報告準則第16號租賃本集團租賃多間辦公室。

租賃合同一般為固定年期。

租賃條款乃在個別基礎上協商,並包含各種不同的條款及條件。

租賃協議並無施加任何契諾,惟租賃資產不得用作借款的抵押。

直至二零一九財政年度,根據經營租賃支付的款項於租期內按直線法於損益扣除。

自二零一九年五月一日起,租賃確認為使用權資產,並在租賃資產可供本集團使用之日確認相應負債。

每筆租賃付款乃分配至負債及融資成本。

融資成本於租期內自損益扣除,以計算出各期間餘下負債結餘的固定週期利率。

使用權資產乃按資產可使用年期或租期(以較短者為準)以直線法折舊。

租約產生的資產及負債初步以現值基准進行計量。

租賃負債包括固定付款之淨現值(包括實質上為固定付款)。

與短期租賃及低價值資產租賃有關之付款按直線法於損益確認為開支。

短期租賃為租期12個月或以下之租賃。

低價值資產包括小型辦公室傢俱。

2.BASISOFPREPARATIONANDACCOUNTINGPOLICES(continued)APPLICATIONOFNEWANDAMENDMENTSTOHKFRSS(continued)ThenewandamendmentstoHKFRSshavebeenappliedinaccordancewiththerelevanttransitionprovisionsintherespectivestandardsandamendmentswhichresultsinchangesinaccountingpolicies,amountsreportedand/ordisclosuresasdescribedbelow.HKFRS16LEASESTheGroupleasesvariousoffices.Rentalcontractsaretypicallymadeforfixedperiods.Leasetermsarenegotiatedonanindividualbasisandcontainawiderangeofdifferenttermsandconditions.Theleaseagreementsdonotimposeanycovenants,butleasedassetsmaynotbeusedassecurityforborrowingpurposes.Untilthe2019financialyear,paymentsmadeunderoperatingleaseswerechargedtoprofitorlossonastraight-linebasisovertheperiodofthelease.From1May2019,leasesarerecognisedasaright-of-useassetandacorrespondingliabilityatthedateatwhichtheleasedassetisavailableforusebytheGroup.Eachleasepaymentisallocatedbetweentheliabilityandfinancecost.Thefinancecostischargedtoprofitorlossovertheleaseperiodsoastoproduceaconstantperiodicrateofinterestontheremainingbalanceoftheliabilityforeachperiod.Theright-of-useassetisdepreciatedovertheshorteroftheasset’susefullifeandtheleasetermonastraight-linebasis.Assetsandliabilitiesarisingfromaleaseareinitiallymeasuredonapresentvaluebasis.Leaseliabilitiesincludethenetpresentvalueoffixedpayments(includinginsubstancefixedpayments).Paymentsassociatedwithshort-termleasesandleasesoflow-valueassetsarerecognisedonastraight-linebasisasanexpenseinprofitorloss.Short-termleasesareleaseswithaleasetermof12monthsorless.Low-valueassetscomprisesmallitemsofofficefurniture.19INTERIMREPORT2019-2020中期報告NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月2.編製基準及會計政策(續)香港財務報告準則第16號租賃(續)本集團已自二零一九年五月一日起採納香港財務報告準則第16號,惟在該準則之簡化過渡法准許下,並無重列二零一九年報告期間之比較數字。

因此,於二零一九年五月一日之期初結餘確認新租賃準則產生之重新分類及調整。

於採納香港財務報告準則第16號時,本集團根據香港會計準則第17號租賃之原則,確認有關先前分類為「經營租賃」之租賃之租賃負債。

該等負債按餘下租賃付款之現值計量,當中使用租賃資產所在之各地區或區域於二零一九年五月一日之承租人增量借款利率貼現。

本集團選擇修改追溯法應用香港財務報告準則第16號(作為承租人),並確認首次應用之累計影響,並無重列比較資料。

已頒佈但尚未生效的新訂及經修訂香港財務報告準則本集團並未提前採納下列已頒佈但於本會計期間尚未生效的新訂或經修訂香港財務報告準則:香港財務報告準則第3號(修訂本)一項業務的定義1香港會計準則第1號及香港會計準則第8號(修訂本)重大性之定義1香港財務報告準則第17號保險合約2香港財務報告準則第10號及香港會計準則第28號(修訂本)投資者與其聯營企业或合營企業之間的資產出售或注資31於二零二零年五月一日或之後開始的年度期間生效2於二零二一年五月一日或之後開始的年度期間生效3生效日期待定2.BASISOFPREPARATIONANDACCOUNTINGPOLICES(continued)HKFRS16LEASES(continued)TheGrouphasadoptedHKFRS16from1May2019,buthasnotrestatedcomparativesforthe2019reportingperiod,aspermittedunderthesimplifiedtransitionapproachinthestandard.Thereclassificationsandtheadjustmentsarisingfromthenewleasingstandardsarethereforerecognisedintheopeningbalancesheeton1May2019.OnadoptionofHKFRS16,theGrouprecognisedleaseliabilitiesinrelationtoleaseswhichhadpreviouslybeenclassifiedas“operatingleases”undertheprinciplesofHKAS17Leases.Theseliabilitiesweremeasuredatthepresentvalueoftheremainingleasepayments,discountedusingthelessee’sincrementalborrowingrateasof1May2019ineachterritoryorregionwheretheleaseassetsarelocated.TheGroupelectedthemodifiedretrospectiveapproachfortheapplicationofHKFRS16aslesseeandrecognisedthecumulativeeffectofinitialapplicationwithoutrestatingcomparativeinformation.NewandrevisedHKFRSsinissuebutnotyeteffectiveTheGrouphasnotearlyadoptedthefollowingneworamendedHKFRSswhichhavebeenissuedbutarenotyeteffectiveforthecurrentaccountingperiod:AmendmentstoHKFRS3DefinitionofaBusiness1AmendmentstoHKAS1andHKAS8DefinitionofMaterial1HKFRS17InsuranceContracts2AmendmentstoHKFRS10andHKAS28SaleorContributionofAssetsbetweenanInvestoranditsAssociateorJointVenture31Effectiveforannualperiodsbeginningonorafter1May20202Effectiveforannualperiodsbeginningonorafter1May20213Effectivedatetobedetermined20QPLInternationalHoldingsLimitedNOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月3.收益及分部資料收益收益指本集團向外界客戶銷售貨品之已收及應收款項扣除銷售退貨及折扣。

分部資料就資源分配及分部表現評核而向本企业執行董事(即主要經營決策者(「主要經營決策者」))報告之資料,乃以客戶所在地為基準。

本集團客戶目前位於美利堅合眾國(「美國」)、香港、欧洲、中華人民共和國(「中國」)、菲律賓、馬來西亞、新加坡、泰國及其他國家(即香港財務報告準則第8號項下其他並非可報告經營分部之總計)。

3.REVENUEANDSEGMENTALINFORMATIONREVENUERevenuerepresentstheamountsreceivedandreceivableforgoodsoldbytheGrouptooutsidecustomerslesssalesreturnsanddiscounts.SEGMENTALINFORMATIONInformationreportedtotheexecutivedirectorsoftheCompanybeingthechiefoperatingdecisionmarker(“CODM”),forthepurposeofresourcesallocationandassessmentofsegmentperformancefocusesonthelocationofcustomers.ThecustomersoftheGrouparecurrentlylocatedintheUniteStatesofAmerica(the“USA”),HongKong,Europe,thePeopleRepublicofChina(the“PRC”),Philippines,Malaysia,Singapore,Thailand,andothercountries(whichrepresentaggregationothernon-reportableoperatingsegmentsunderHKFRS8).21INTERIMREPORT2019-2020中期報告NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月3.收益及分部資料(續)分部資料(續)分部收益及業績以下為於本期間內按可報告分部劃分之本集團營業額及業績分析:3.REVENUEANDSEGMENTALINFORMATION(continued)SEGMENTALINFORMATION(continued)SegmentrevenuesandresultsThefollowingisananalysisoftheGroup’sturnoverandresultsbyreportablesegmentforthePeriod:RevenueSegmentresults收益分部業績Sixmonthsended31OctoberSixmonthsended31October截至十月三十一日止六個月截至十月三十一日止六個月2019201820192018二零一九年二零一八年二零一九年二零一八年HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元(Unaudited)(Unaudited)(Unaudited)(Unaudited)(未經審核)(未經審核)(未經審核)(未經審核)TheUSA美國14,48918,9281,172(42)HongKong香港5591,54854(2)Europe欧洲19,49320,3051,894(32)ThePRC中國46,06252,4514,876(83)Philippines菲律賓2,8974,459278(8)Malaysia馬來西亞28,27927,4782,748(44)Singapore新加坡1,3846,205128(10)Thailand泰國10,08820,146980(32)Reportablesegmenttotal可報告分部總計123,251151,52012,130(253)Othercountries其他國家13,29111,0591,296(18)136,542162,57913,426(271)Eliminations對銷(2,043)(1,941)––Revenuetoexternalcustomersandsegmentresults外部客戶收益及分部業績134,499160,63813,426(271)NetfairvaluelossonfinancialassetatFVTPL按公允值計入損益之金融資產公允值虧損淨額(4,830)(16,440)Equity-settledshare-basedpaymentexpenses股本結算以股份為基礎之付款開支–(8,500)Depreciationofproperty,plantandequipment物業、機器及設備之折舊(14,410)(5,497)Unallocatedinterestincome未分配利息收入911992Unallocatedcorporateexpenses未分配企業開支(17,408)(3,301)Financecost融資成本(1,138)(188)Lossbeforetaxation除稅前虧損(23,449)(33,205)22QPLInternationalHoldingsLimitedNOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月3.收益及分部資料(續)分部資料(續)分部收益及業績(續)中國可報告分部分別包含分部間收益2,043,000港元(二零一八年:1,941,000港元)。

分部業績指來自各分部之虧損,而並無分配企業開支(包括董事薪酬、折舊開支、按公允值計入損益之金融資產之公允值虧損淨額、股本結算以股份為基礎之付款開支、利息收入以及融資租賃之利息開支)。

此為就資源分配及表現評核向主要經營決策者呈報之計量基準。

分部間銷售按當時之市場價格計算。

分部資產以下為按可報告分部劃分之本集團資產分析:3.REVENUEANDSEGMENTALINFORMATION(continued)SEGMENTALINFORMATION(continued)Segmentrevenuesandresults(continued)IncludedinthePRCreportablesegmentsarerevenuefrominter-segmentsofHK$2,043,000(2018:HK$1,941,000).Segmentresultsrepresentsthelossfromeachsegmentwithoutallocationofcorporateexpenseswhichincludedirectorremuneration,depreciationexpenses,netfairvaluelossonfinancialassetatFVTPL,equity-settledshare-basedpaymentexpenses,interestincomeandinterestexpenseonfinanceleases.ThisisthemeasurereportedtotheCODMforthepurposesofresourcesallocationandperformanceassessment.Intersegmentsalesarechargedatprevailingmarketrates.SEGMENTASSETSThefollowsisananalysisoftheGroup’sassetsbyreportablesegment:At31October2019At30April2019於二零一九年十月三十一日於二零一九年四月三十日HK$’000HK$’000千港元千港元(Unaudited)(Audited)(未經審核)(經審核)TheUSA美國6,2014,648HongKong香港141145Europe欧洲6,94213,896ThePRC中國24,56115,764Philippines菲律賓8421,771Malaysia馬來西亞8,0615,006Singapore新加坡3511,225Thailand泰國2,6837,848Reportablesegmenttotal可報告分部總計49,78250,303Othercountries其他國家3,8153,40753,59753,710Unallocated未分配Property,plantandequipment物業、機器及設備157,301160,853Right-of-useasset使用權資產48,510–Inventories存貨46,67145,487FinancialassetatFVTPL按公允值計入損益之金融資產48,48243,891Otherreceivables其他應收款項60,36155,848Loanreceivables應收貸款48420,323Bankbalancesandcash銀行結餘及現金125,653131,276Depositsandprepayments按金及預付款項24,16323,074Consolidatedtotalassets綜合資產總值565,222534,46223INTERIMREPORT2019-2020中期報告NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月3.REVENUEANDSEGMENTALINFORMATION(continued)SEGMENTASSETS(continued)Forthepurposesofmonitoringsegmentperformanceandallocatingresourcesbetweensegments,allassetsareallocatedtooperatingsegmentsotherthanproperty,plantandequipment,inventories,financialassetatFVTPL,otherreceivables,loanreceivables,depositsandprepaymentsandbankbalancesandcash.NosegmentinformationonliabilitiesispresentedassuchinformationisnotregularlyreportedtotheCODMforthepurposeofresourceallocationandperformanceassessment.InformationaboutmajorcustomersRevenuefromcustomersofthecorrespondingyearscontributingover10%ofthetotalsalesoftheGroupareasfollows:20192018二零一九年二零一八年HK$’000HK$’000千港元千港元CustomerA–theUSA客戶甲-美國–*16,690CustomerB–Switzerland客戶乙-瑞士18,23418,058CustomerC–Malaysia客戶丙-馬來西亞18,902–*CustomerD–MainlandChina客戶丁-中國內地14,76016,775*Thecustomerscontributedlessthan10%ofthetotalrevenueofthegroup.InformationaboutmajorproductsTheGroupissolelyengagedinthemanufactureandsaleofleadframes,includingintegratedcircuitleadframes,heatsinks,stiffenersandrelatedproducts.Sincetheinformationonrevenuefromexternalcustomersforeachproductandserviceisnotavailable,noinformationrelatedtomajorproductscouldbedisclosed.3.收益及分部資料(續)分部資產(續)就監察分部表現及於分部間分配資源而言,所有資產會分配至經營分部,惟不包括物業、機器及設備、存貨、按公允值計入損益之金融資產、其他應收款項、應收貸款、按金及預付款項以及銀行結餘及現金。

由於分部負債資料並非定期就資源分配及表現評核向主要經營決策者呈報,因此並無呈列有關資料。

有關主要客戶之資料於相應年度佔本集團銷售總額10%以上之客戶收益如下:*客戶貢獻少於本集團總收益的10%。

有關主要產品之資料本集團僅經營製造及銷售引線框,包括集成電路引線框、散熱器、加強桿及相關產品之業務。

由於無法查閱各產品及服務所得的外界客戶收入的資料,故概無有關主要產品之資料可供披露。

24QPLInternationalHoldingsLimitedNOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月4.其他收入以及其他收益及虧損4.OTHERINCOMEANDOTHERGAINSANDLOSSESSixmonthsended31October截至十月三十一日止六個月20192018二零一九年二零一八年HK$’000HK$’000千港元千港元(Unaudited)(Unaudited)(未經審核)(未經審核)OtherIncome其他收入Salesofby-productsandscrap副產品及廢料銷售1,1103,174Bankinterestincome銀行利息收入54Interestincomefromloanreceivables來自應收貸款之利息收入906988Rentalincome租金收入1,2071,271Sundryincome雜項收入3,152–6,3805,437Othergainsandlosses其他收益及虧損Netgainondisposalofproperty,plantandequipment出售物業、機器及設備之收益淨額271992719925INTERIMREPORT2019-2020中期報告NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月5.稅項附註:香港利得稅於二零一八年三月二十一日,香港立法會通過《二零一七年稅務(修訂)(第7號)條例草案》(「該草案」),引入利得稅兩級制。

該草案於二零一八年三月二十八日簽署成為法律,並於翌日刊登憲報。

根據利得稅兩級制,合資格企業的首2,000,000港元的應課稅溢利將按8.25%的稅率徵稅,而超過2,000,000港元的應課稅溢利將按16.5%的稅率徵稅。

不符合利得稅兩級制的企業應課稅溢利將繼續按16.5%的統一稅率徵稅。

截至二零一八年十月三十一日止六個月,本集團須繳納16.5%的香港利得稅。

中國根據《中華人民共和國企業所得稅法》(「企業所得稅法」)及企業所得稅法實施條例,於報告期間,中國附屬企业稅率為25%。

5.TAXATIONSixmonthsended31October截至十月三十一日止六個月20192018二零一九年二零一八年HK$’000HK$’000千港元千港元(Unaudited)(Unaudited)(未經審核)(未經審核)Currenttax即期稅項OverseaTax海外稅項6(25)PRCEnterpriseIncomeTax中國企業所得稅––HongKongProfitsTax香港利得稅457528Incometaxexpenses所得稅開支463503Note:HongKongProfitsTaxOn21March2018,theHongKongLegislativeCouncilpassedTheInlandRevenue(Amendment)(No.7)Bill2017(the“Bill”)whichintroducesthetwo-tieredprofitstaxratesregime.TheBillwassignedintolawon28March2018andwasgazetteonthefollowingday.Underthetwo-tieredprofitstaxratesregime,thefirstHK$2,000,000ofassessableprofitsofqualifyingcorporationswillbetaxedat8.25%,andassessableprofitsaboveHK$2,000,000willbetaxedat16.5%.Theassessableprofitsofcorporationsnotqualifyingforthetwo-tieredprofitstaxratesregimewillcontinuetobetaxedataflatrateof16.5%.TheGroupissubjecttoHongKongProfitTaxatarateof16.5%forthesixmonthsended31October2018.ThePRCUnderthePRCEnterpriseIncomeTaxLaw(the“EITLaw”)andImplementationRegulationsoftheEITLaw,thetaxrateofaPRCsubsidiaryis25%duringthereportingperiod.26QPLInternationalHoldingsLimitedNOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月6.期內虧損本期間之虧損乃經扣除下列各項後達致:7.股息本企业董事不建議派付截至二零一九年十月三十一日止六個月之中期股息(二零一八年:零港元)。

8.每股虧損本企业擁有人應佔每股基本及攤薄虧損乃按下列數據計算:6.LOSSFORTHEPERIODLossforthePeriodhasbeenarrivedatafterchargingthefollowingitems:Sixmonthsended31October截至十月三十一日止六個月20192018二零一九年二零一八年HK$’000HK$’000千港元千港元(Unaudited)(Unaudited)(未經審核)(未經審核)Repairandmaintenanceexpenses維修及保養開支12,36110,523Impairmentforinventories(includedinrawmaterials)存貨減值(計入原材料)1,521609Operatingleaserentalsinrespectofpremises樓宇之經營租賃租金2027,1767.DIVIDENDThedirectorsoftheCompanydonotrecommendthepaymentofaninterimdividendforthesixmonthsended31October2019(2018:HK$nil).8.LOSSPERSHAREThecalculationofthebasicanddilutedlosspershareattributabletotheownersoftheCompanyisbasedonthefollowingdata:Sixmonthsended31October截至十月三十一日止六個月20192018二零一九年二零一八年HK$’000HK$’000千港元千港元(Unaudited)(Unaudited)(未經審核)(未經審核)Lossfortheperiodforthepurposesofbasicanddilutedearningspershare用以計算每股基本及攤薄盈利之期內虧損(23,912)(33,708)Numberofshares股份數目Weightedaveragenumberofordinarysharesforthepurposeofcalculatingbasicanddilutivelosspershare用以計算每股基本及攤薄虧損之普通股加權平均數2,256,265,3222,256,265,32227INTERIMREPORT2019-2020中期報告NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月9.TRADEANDOTHERRECEIVABLESTheGroupallowsacreditperiodrangingfrom30to90daystoitstradecustomers.Thefollowingisanagedanalysisoftradereceivablesnetofallowanceforexpectedcreditlossespresentedbasedontheinvoicedateattheendofthereportingperiod:At31October2019At30April2019於二零一九年十月三十一日於二零一九年四月三十日HK$’000HK$’000千港元千港元(Unaudited)(Audited)(未經審核)(經審核)Tradereceivables貿易應收款項Within30days30日內21,69921,865Between31and60days31至60日17,52421,246Between61and90days61至90日9,5755,739Over90days90日以上4,7994,86053,59753,710Otherreceivables其他應收款項60,36155,848113,958109,55810.LOANRECEIVABLESAt31October2019At30April2019於二零一九年十月三十一日於二零一九年四月三十日HK$’000HK$’000千港元千港元(Unaudited)(Audited)(未經審核)(經審核)Fixed-rateloanreceivables定息應收貸款Over90days90日以上48420,323Theloanreceivableswererepaidinaccordancewiththetermsoftheloanagreementsandallloanreceivablesarerecoverablewithinoneyear.9.貿易及其他應收款項本集團給予貿易客戶之信貸期介乎30至90日。

於報告期間結束時,貿易應收款項扣除預期信貸虧損撥備按發票日期呈列之賬齡分析如下:10.應收貸款應收貸款已根據貸款協議之條款償還及所有應收貸款於一年內可予收回。

28QPLInternationalHoldingsLimitedNOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月11.貿易及其他應付款項貿易應付款項於報告期間結束時按發票日期呈列之賬齡分析如下:12.其他借貸附註:借貸由本企业董事李同樂先生墊付,並為免息及無抵押。

11.TRADEANDOTHERPAYABLESThefollowingisanagedanalysisoftradepayablespresentedbasedontheinvoicedateattheendofthereportingperiod:At31October2019At30April2019於二零一九年十月三十一日於二零一九年四月三十日HK$’000HK$’000千港元千港元(Unaudited)(Audited)(未經審核)(經審核)Tradepayables貿易應付款項Within30days30日內14,4038,104Between31and60days31至60日3,4484,413Between61and90days61至90日1,0972,007Over90days90日以上2,1253,21721,07317,741Otherpayables其他應付款項131121,08617,75212.OTHERBORROWINGSAt31October2019At30April2019於二零一九年十月三十一日於二零一九年四月三十日HK$’000HK$’000千港元千港元(Unaudited)(Audited)(未經審核)(經審核)Borrowingsfromadirector(Note)一名董事借貸(附註)16,91012,596Notes:TheborrowingsareadvancedfromMr.LiTungLok,adirectoroftheCompany,andareinterest-freeandunsecured.29INTERIMREPORT2019-2020中期報告NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月13.股本本企业股本於截至二零一九年十月三十一日止六個月內並無變動。

14.資本承擔本集團有未履行之資本承擔如下:13.SHARECAPITALNumberofsharesNominalvalue股份數目面值HK$’000千港元Authorised:法定:At1May2019and31October2019於二零一九年五月一日及二零一九年十月三十一日–OrdinarysharesofHK$0.08each-每股面值0.08港元之普通股15,000,000,0001,200,000–RedeemablepreferencesharesofHK$0.02each-每股面值0.02港元之可贖回優先股500,000,00010,000Issuedandfullypaid:已發行及繳足:At1May2019and31October2019於二零一九年五月一日及二零一九年十月三十一日–OrdinarysharesofHK$0.08each-每股面值0.08港元之普通股2,256,265,322180,501TherewasnomovementintheCompany’ssharecapitalduringthesixmonthsended31October2019.14.CAPITALCOMMITMENTSTheGrouphadoutstandingcapitalcommitmentsasfollows:At31October2019At30April2019於二零一九年十月三十一日於二零一九年四月三十日HK$’000HK$’000千港元千港元(Unaudited)(Audited)(未經審核)(經審核)Capitalexpenditureinrespectofacquisitionofproperty,plantandequipmentcontractedforbutnotprovidedinthecondensedconsolidatedfinancialstatements有關購置物業、機器及設備之已訂約但未在簡明綜合財務報表作出撥備之資本開支11,12112,83230QPLInternationalHoldingsLimitedNOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月15.資產抵押於二零一九年十月三十一日,本集團並無抵押任何資產(二零一九年四月三十日:零港元)。

賬面值約160,000港元(二零一九年四月三十日:780,000港元)之汽車為根據融資租賃持有之資產。

16.金融工具之公允值計量本附註提供有關本集團如何釐定金融資產或負債之公允值的資料。

(I)按經常基準以公允值計量之本集團金融資產及金融負債之公允值本集團之衍生金融資產及金融負債於各報告期間結束時按公允值計量。

下表提供以下資料:釐定該等金融資產及金融負債之公允值的方法(特別是所使用之估值技術及數據),以及按可觀察公允值計量之數據的程度而將公允值計量歸類入公允值等級制度之級別(一至三級)。

第一級公允值計量指根據相同資產或負債於活躍市場之報價(指實體於計量日期可獲得者)(未經調整);第二級公允值計量指直接(即價格)或間接(即價格衍生)地使用第一級中報價以外之可觀察資產或負債數據;及第三級公允值計量指包括並非基於可觀察市場數據之資產或負債數據(即不可觀察數據)的估值技術。

15.PLEDGEOFASSETSAsat31October2019,theGroupdidnotpledgeanyassets(30April2019:HK$nil).MotorvehicleswithacarryingamountofapproximatelyHK$0.16million(30April2019:HK$0.78million)wereassetsheldunderfinanceleases.16.FAIRVALUEMEASUREMENTSOFFINANCIALINSTRUMENTSThisnoteprovidesinformationabouthowtheGroupdeterminefairvalueofthefinancialassetsorliabilities.(I)FAIRVALUEOFTHEGROUP’SFINANCIALASSETSANDFINANCIALLIABILITIESTHATAREMEASUREDATFAIRVALUEONARECURRINGBASISTheGroup’sderivativefinancialassetsandfinancialliabilitiesaremeasuredatfairvalueattheendofeachreportingperiod.Thefollowingtablegivesinformationabouthowthefairvalues,ofthesefinancialassetsandfinancialliabilityaredetermined(inparticular,thevaluationtechnique(s)andinputsused),aswellasthelevelofthefairvaluehierarchyintowhichthefairvaluemeasurementiscategorised(levels1to3)basedonthedegreetowhichtheinputstothefairvaluemeasurementisobservable.Level1fairvaluemeasurementsarethosederivedfromquotedprices(unadjusted)inactivemarketforidenticalassetsorliabilitiesthattheentitycanaccessatthemeasurementdate;Level2fairvaluemeasurementsarethosederivedfrominputs,otherthanquotedpricesincludedwithinLevel1,thatareobservablefortheassetorliability,eitherdirectly(i.e.asprices)orindirectly(i.e.derivedfromprices);andLevel3fairvaluemeasurementsarethosederivedfromvaluationtechniquesthatincludeinputsfortheassetorliabilitythatarenotbasedonobservablemarketdata(unobservableinputs).31INTERIMREPORT2019-2020中期報告NOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月16.金融工具之公允值計量(續)(I)按經常基準以公允值計量之本集團金融資產及金融負債之公允值(續)於香港上市之股本證券之公允值乃參考活躍市場所報之買入價而釐定。

於並不認為屬活躍之市場買賣且根據受可觀察輸入值支撑之香港上市股本證券所報買入價估值之於股票基金之非上市股本證券乃分類為第二級內。

由於第二級投資包括並非於活躍市場買賣及╱或須受轉讓限制之持倉,估值可予調整以反映缺乏流通性及╱或不可轉讓,並一般根據可用之市場資料作出。

於二零一九年十月三十一日及二零一九年四月三十日,本集團並無任何按經常基準以公允值計量之金融負債。

第一及二級之工具於兩段期間均無等級之間的轉移。

16.FAIRVALUEMEASUREMENTSOFFINANCIALINSTRUMENTS(continued)(I)FAIRVALUEOFTHEGROUP’SFINANCIALASSETSANDFINANCIALLIABILITIESTHATAREMEASUREDATFAIRVALUEONARECURRINGBASIS(continued)Level1Level2第一級第二級At31October2019At30April2019At31October2019At30April2019於二零一九年十月三十一日於二零一九年四月三十日於二零一九年十月三十一日於二零一九年四月三十日HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元(Unaudited)(Audited)(Unaudited)(Audited)(未經審核)(經審核)(未經審核)(經審核)FinancialassetatFVTPL按公允值計入損益之金融資產–equitysecuritieslistedinHongKong-於香港上市之股本證券48,48240,827––FinancialassetatFVTPL按公允值計入損益之金融資產–unlistedequitysecuritiesinanequityfund-於股票基金之非上市股本證券–––3,064ThefairvalueofequitysecuritieslistedinHongKongwasdeterminedwithreferencetoquotedbidpricesinactivemarket.UnlistedequitysecuritiesinanequityfundthattradeinmarketsthatarenotconsideredtobeactiveandarevaluedbasedonquotedbidpricesoftheequitysecuritieslistedinHongKongsupportedbyobservableinputsareclassifiedwithinLevel2.AsLevel2investmentsincludepositionsthatarenottradedinactivemarketsand/orsubjecttotransferrestrictions,valuationmaybeadjustedtoreflectilliquidityand/ornon-transferability,whicharegenerallybasedonavailablemarketinformation.TheGroupdidnothaveanyfinancialliabilitiesmeasuredatfairvalueonarecurringbasisasat31October2019and30April2019.Therewasnotransferbetweeninstrumentinlevel1and2inbothperiods.32QPLInternationalHoldingsLimitedNOTESTOTHECONDENSEDCONSOLIDATEDFINANCIALSTATEMENTS簡明綜合財務報表附註FortheSixMonthsended31October2019截至二零一九年十月三十一日止六個月16.金融工具之公允值計量(續)(II)並非按經常基準以公允值計量之本集團金融資產及負債之公允值於二零一九年十月三十一日及二零一九年四月三十日,按攤銷成本列賬之本集團金融資產及金融負債之賬面值與其各自之公允值相若。

17.重大關聯方交易除未經審核簡明綜合財務報表其他部分所披露之交易及結餘外,本集團於中期期間曾與關聯方進行下列重大交易:主要管理人員之薪酬本企业董事及其他主要管理層人員於中期期間內之酬金如下:本企业董事及主要管理人員之酬金,乃由薪酬委員會考慮個人表現及市場趨勢後釐定。

16.FAIRVALUEMEASUREMENTSOFFINANCIALINSTRUMENTS(continued)(II)FAIRVALUEOFTHEGROUP’SFINANCIALASSETSANDLIABILITIESTHATARENOTMEASUREDATFAIRVALUEONARECURRINGBASISThecarryingamountsoftheGroup’sfinancialassetsandfinancialliabilitiescarriedatamortisedcostappropriatetotheirrespectivefairvaluesasat31October2019and30April2019.17.MATERIALRELATEDPARTYTRANSACTIONSInadditiontothetransactionsandbalancesasdisclosedelsewhereintheunauditedcondensedconsolidatedfinancialstatements,theGroupenteredintothefollowingmaterialtransactionwithrelatedpartiesduringtheinterimperiod:COMPENSATIONOFKEYMANAGEMENTPERSONNELTheremunerationofdirectorsoftheCompanyandothermembersofkeymanagementduringtheinterimperiodareasfollows:Sixmonthsended31October截至十月三十一日止六個月20192018二零一九年二零一八年HK$’000HK$’000千港元千港元(Unaudited)(Unaudited)(未經審核)(未經審核)Feesandsalaries袍金及薪金2,1271,549Retirementbenefitschemes退休福利計劃191432,3181,592TheremunerationofdirectorsoftheCompanyandkeymanagementisdeterminedbytheremunerationcommitteehavingregardtotheperformanceofindividualsandmarkettrends.8/F.,HaleWealIndustrialBuilding22-28TaiChungRoadTsuenWan,NewTerritories,HongKong香港新界荃灣大涌道22-28號合福工業大廈8樓 封面 目錄 集團資料 主席報告 根據上市規則提供之資料 簡明綜合損益及其他全面收益表 簡明綜合財務狀況表 簡明綜合權益變動表 簡明綜合現金流量表 簡明綜合財務報表附註 封底

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