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for the six months ended 30 September 2021

For the six months ended 30 September 2021.. CONTENTS . condensed consolidated Income Statement 2. condensed consolidated Statement of Comprehensive Income 3. condensed consolidated Statement of Financial Position 5. condensed consolidated Statement of Changes in Equity 7. condensed consolidated Statement of Cash Flows 8. Notes to condensed consolidated Financial Information 9. Management Discussion and Analysis 30. Corporate Governance and Other Information 44. condensed consolidated INCOME STATEMENT.. The Board of Directors (the Board ) of Kin Yat Holdings.

Dec 22, 2021 · Condensed Consolidated Income Statement 簡明綜合收益表 ... The interim financial results have been reviewed by the Audit Committee of the Company but have not been reviewed by the auditor of the Company. CONDENSED CONSOLIDATED INCOME STATEMENT Unaudited for the six months ended 30 September

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Transcription of for the six months ended 30 September 2021

1 For the six months ended 30 September 2021.. CONTENTS . condensed consolidated Income Statement 2. condensed consolidated Statement of Comprehensive Income 3. condensed consolidated Statement of Financial Position 5. condensed consolidated Statement of Changes in Equity 7. condensed consolidated Statement of Cash Flows 8. Notes to condensed consolidated Financial Information 9. Management Discussion and Analysis 30. Corporate Governance and Other Information 44. condensed consolidated INCOME STATEMENT.. The Board of Directors (the Board ) of Kin Yat Holdings.

2 Limited ( Kin Yat , the Company ) would like to report . the unaudited condensed consolidated results of the . Company and its subsidiaries (collectively, the Group ) for . the six months ended 30 September 2021 (the Period . or 1H FY2022 ), together with the comparative figures . for the previous corresponding period and the relevant . explanatory notes. The interim financial results have been . reviewed by the Audit Committee of the Company but have not been reviewed by the auditor of the Company. condensed consolidated INCOME . STATEMENT.

3 Unaudited for the six months ended 30 September .. 2021 2020.. Notes HK$'000 HK$'000.. Revenue 3 1,364,779 1,340,004. Costs of sales (1,196,121) (1,153,938). Gross profit 168,658 186,066. Other income and gains, net 3 43,230 49,484. Selling and distribution expenses (37,797) (27,177). Administrative expenses (79,768) (96,679). Impairment losses on financial assets (2,000) (7,300). Finance costs, net 4 (4,770) (2,655). Share of losses of an associate (31). Profit before income tax 5 87,553 101,708. Income tax expense 6 (11,279) (10,848).

4 Profit for the period from continuing operations 76,274 90,860. Discontinued operation . Loss for the period from discontinued operation 14 (701). Profit for the period 76,274 90,159. Profit/(loss) attributable to: . Equity holders of the Company 76,274 90,378. Non-controlling interests (219). 76,274 90,159. Profit/(loss) attributable to the equity holders . of the Company arisen from: . Continuing operations 76,274 91,079. Discontinued operation (701). 76,274 90,378. Details of the dividend are disclosed in Note 7 to the 7 . condensed consolidated financial information.

5 2 KIN YAT HOLDINGS LIMITED interim REPORT 2021 . condensed consolidated STATEMENT OF COMPREHENSIVE INCOME.. Unaudited for the six months ended 30 September .. 2021 2020.. HK$'000 HK$'000.. Profit for the period 76,274 90,159. Other comprehensive income arising from . continuing operations: . Item that may be reclassified to the income statement: . Exchange translation reserve on . translation of foreign operations 6,408 24,922. Other comprehensive income arising from . discontinued operation: . Item that may be reclassified to the income statement.

6 Exchange translation reserve on . translation of foreign operations 281. Other comprehensive income for the period, net of tax 6,408 25,203. Total comprehensive income for the period 82,682 115,362. Total comprehensive income for the period attributable to: . Equity holders of the Company 82,682 115,359. Non-controlling interests 3. 82,682 115,362. interim REPORT 2021 KIN YAT HOLDINGS LIMITED 3. condensed consolidated STATEMENT OF COMPREHENSIVE INCOME.. Unaudited for the six months ended 30 September .. 2021 2020.. HK$'000 HK$'000.

7 Total comprehensive income/(loss) for the . period attributable to equity holders of . the Company arisen from: Continuing operations 82,682 116,060. Discontinued operation (701). 82,682 115,359. Earnings/(losses) per share attributable to . equity holders of the Company . Basic . Continuing operations cents cents . Discontinued operation HK( ) cents . Total included discontinued operation cents cents . Diluted . Continuing operations cents cents . Discontinued operation HK( ) cents . Total included discontinued operation cents cents.

8 4 KIN YAT HOLDINGS LIMITED interim REPORT 2021 . condensed consolidated STATEMENT OF FINANCIAL POSITION.. Unaudited Audited 30 September 31 March 2021 2021.. Notes HK$'000 HK$'000.. ASSETS . Non-current assets . Property, plant and equipment 1,044,354 1,070,374. Investment properties 66,329 66,028. Right-of-use assets 9 25,120 26,334. Properties under development 10 41,230 41,043. Intangible assets 7,873 7,873. Financial assets at fair value . through profit or loss 12,462 12,283. Prepayments and deposits 13 88,943 104,494. Deferred tax assets 6,527 8,202.

9 Total non-current assets 1,292,838 1,336,631. Current assets . Properties under development 10 346,699 316,787. Completed properties held for sale 11 144,553 143,905. Inventories 382,691 361,901. Accounts and bills receivable 12 426,825 368,089. Prepayments, deposits and other . receivables 13 288,023 245,568. Financial assets at fair value . through profit or loss 16,071 11,715. Tax recoverable 5,335 4,099. Pledged deposits 18,057 17,975. Time deposits 13,272 13,607. Restricted bank deposits 567 538. Cash and cash equivalents 323,019 390,018.

10 Total current assets 1,965,112 1,874,202. Total assets 3,257,950 3,210,833. interim REPORT 2021 KIN YAT HOLDINGS LIMITED 5. condensed consolidated STATEMENT OF FINANCIAL POSITION.. Unaudited Audited 30 September 31 March 2021 2021.. Notes HK$'000 HK$'000.. EQUITY . Equity attributable to equity holders . of the Company Share capital 43,896 43,896. Reserves 1,538,283 1,455,600. Total equity 1,582,179 1,499,496. LIABILITIES . Non-current liabilities . Deferred income and other payable 15 19,357 24,158. Bank borrowings 16 124,932 191,874.


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