貿易通 2021 年中報

Management Discussion and Analysis (Continued) 管理層討論及分析 （續） 15 二零二一年中期報告 貿易通電子貿易有限公司 此外，沒有上個回顧期獲得港幣 2,200,000 元的保 就業計劃資助，二零二一年上半年的其他虧損淨 額增加港幣 4,000,000 元至港幣 5,500,000 元。虧損 主要由於悉數出售一項企業債券以減低風險所致 虧損港幣 4,700,000 元及其他投資的公允價值的虧 損。另一方面，已撥回港幣 1,600,000 元的企業債 券預期信貸虧損撥備，此乃由於在回顧期內出售 若干企業債券及若干企業債券到期後不再需要有 關撥備。 本集團於二零二一年上半年的折舊前經營開支為 港 幣 85,200,000 元，較 二 零 二 零 年 同 期 的 港 幣 88,900,000 元 下 跌 4.1% 或 港 幣 3,700,000 元。於 二 零二一年上半年的僱員成本為港幣 59,200,000 元， 較去年同期增加 2.0% 或港幣 1,200,000 元，原因為 招聘及挽留信息科技人才需要更多成本。於二零 二一年上半年的其他經營成本為港幣 14,700,000 元，較 上 個 回 顧 期 港 幣 17,400,000 元 按 年 下 跌 15.5% 或港幣 2,700,000 元。此乃主要由於兩個中期 期間投資組合的外匯差額港幣 2,500,000 元，於二 零二一年上半年的匯兌收益為港幣 500,000 元，去 年同期則錄得匯兌虧損港幣 2,000,000 元。二零 二一年首六個月的折舊開支為港幣 4,100,000 元， 而二零二零年同期則錄得港幣 4,500,000 元。 於二零二一年回顧期，本集團的經營溢利為港幣 35,800,000 元，較 二 零 二 零 年 同 期 增 加 港 幣 4,200,000 元或 13.1% 。 本集團於二零二一年上半年分佔其聯營公司南方 虧損港幣 1,500,000 元，按年減少港幣 700,000 元。 回顧期內概無就此聯營公司撥備減值虧損，而去 年同期則作出港幣 4,400,000 元的撥備。 本集團截至二零二一年六個月的未經審核除稅後 溢利達港幣 30,000,000 元，較二零二零年同期增加 港幣 9,800,000 元或 48.6% 。 二零二一年首六個月之每股基本盈利為 3.78 港 仙，較二零二零年同期 2.54 港仙增加 1.24 港仙。二 零二一年首六個月之每股攤薄盈利為 3.77 港仙， 較二零二零年同期 2.54 港仙增加 1.23 港仙。 Besides, without the HK$2.2 million funding support from the Employment Support Scheme received in the last review period, the other net loss for the first half of 2021 increased by HK$4.0 million to HK$5.5 million. The loss was mainly due to HK$4.7 million loss on full disposal of a corporate bond for risk mitigation and the fair value loss of other investments. On the other hand, a reversal of provision for expected credit loss on corporate bonds of HK$1.6 million was made with such provision no longer necessary after the disposal and maturity of certain corporate bonds during the review period. The Group’s operating expenses before depreciation for the first half of 2021 were HK$85.2 million, representing a decrease of 4.1% or HK$3.7 million from HK$88.9 million for the corresponding period in 2020. Staff costs were HK$59.2 million the first half of 2021, an increase of 2.0% or HK$1.2 million when compared to the corresponding period last year as more costs were required to recruit and retain the IT talents. The other operating costs were HK$14.7 million in the first half of 2021 as compared to HK$17.4 million in last review period, representing a drop of 15.5% or HK$2.7 million year-on-year. This was mainly attributable to the swing in foreign currency exchange difference on our investment portfolio of HK$2.5 million for the two interim periods that there was an exchange gain of HK$0.5 million during the first half of 2021 but an exchange loss of HK$2.0 million recorded in the same period last year. Depreciation charges in the first six months in 2021 were HK$4.1 million, as compared to HK$4.5 million recorded in the corresponding period in 2020. The Group’s profit from operations for the review period in 2021 was HK$35.8 million, an increase of HK$4.2 million or 13.1% as compared to the corresponding period in 2020. In the first half of 2021, the Group had a share of loss of HK$1.5 million from its associate, Nanfang, reduced by HK$0.7 million year-on-year. There was no provision for impairment loss on this associate during the review period as compared to HK$4.4 million provision made during the corresponding period last year. The Group’s unaudited after tax profit for the six months of 2021 was HK$30.0 million, increased by HK$9.8 million or 48.6% as compared to the corresponding period in 2020. Basic earnings per share for the first six months of 2021 were HK 3.78 cents, higher than that for 2020 at HK 2.54 cents by HK 1.24 cents. Diluted earnings per share for the first half of 2021 were HK 3.77 cents, higher than that for the same period in 2020 at HK 2.54 cents by HK 1.23 cents.