Tradelink 2024 Interim report

17 貿易通電子貿易有限公司 二零二四年中期報告 Management Discussion and Analysis (Continued) 管理層討論及分析（續） 財務回顧（續） 本集團於二零二四年首六個月的未經審核除稅後 溢利為港幣 40,700,000 元，較去年同期錄得的港幣 38,800,000 元增加 4.8% 。 鑒於期內並無具攤薄效應的股份，我們於二零二四 年首六個月的每股基本盈利與每股攤薄盈利相同， 均為 5.12 港仙，較二零二三年的 4.89 港仙增加 0.23 港 仙。 股息 本公司董事會（「董事會」）已議決向股東宣派截至二 零二四年六月三十日止六個月的中期股息每股 3.7 港仙，與二零二三年的中期股息相同。中期股息派 息率為期內本公司普通股股權持有人應佔溢利的 72.3% ，與過去數年的比率接近。 流動資金及財務狀況 於二零二四年六月三十日，本集團的現金及銀行存 款總額為港幣 436,500,000 元（二零二三年十二月三十 一日：港幣 444,700,000 元）。於截至二零二四年六月 三十日止六個月期間，本集團並無投資任何金融工 具。在物色到任何投資或業務機會前，現金盈餘儲 備備置於銀行存款，作為我們財務營運的一部分， 以提高本集團現金盈餘的收益率。 於二零二四年六月三十日，本集團的資產總額及資 產淨值分別為港幣 534,500,000 元（二零二三年十二月 三十一日：港幣 545,600,000 元）及港幣 366,900,000 元（二零二三年十二月三十一日：港幣 376,200,000 元）。資產淨值減少乃主要由於分派二零二三年末期 股息港幣 50,100,000 元。 於二零二四年六月三十日，本集團並無借貸（二零二 三年十二月三十一日：無）。 除上文所披露者外，本集團於二零二四年六月三十 日並無持有任何重大財務投資。 重大購買或出售 除本中期報告其他部分所披露者外，於截至二零二 四年六月三十日止六個月期間，本集團並無與附屬 公司及聯營公司有關的任何重大收購或出售。 Financial Review (Continued) The Group’s unaudited after tax profit for the first six months of 2024 was HK$40.7 million, which was 4.8% higher compared to HK$38.8 million recorded in the same period last year. Given no dilution of shares during the period, our basic and diluted earnings per share for the first six months of 2024 were the same at HK 5.12 cents, higher than that for 2023 at HK 4.89 cents by HK 0.23 cents. Dividend The Board of Directors (the “Board”) of the Company has resolved to declare an interim dividend of HK 3.7 cents per share for the six months ended 30 June 2024 to shareholders, the same as the 2023 interim dividend. The interim dividend payout ratio is 72.3% of the profit attributable to ordinary equity shareholders of the Company for the period, close to the ratios for the previous years. Liquidity and Financial Position As at 30 June 2024, the Group had total cash and bank deposits of HK$436.5 million (31 December 2023: HK$444.7 million). During the six months ended 30 June 2024, the Group did not invest in any financial instruments. Before any investment or business opportunities were identified, the cash surplus reserves were parked in bank deposits as a part of our treasury operations to improve the yield of the Group’s cash surpluses. Total assets and net assets of the Group as at 30 June 2024 amounted to HK$534.5 million (31 December 2023: HK$545.6 million) and HK$366.9 million (31 December 2023: HK$376.2 million) respectively. The decrease in net assets was mainly due to the distribution of the 2023 final dividend at the amount of HK$50.1 million. As at 30 June 2024, the Group had no borrowings (31 December 2023: Nil). Save as disclosed above, the Group did not hold any significant financial investment as at 30 June 2024. Material Acquisitions or Disposals Save as disclosed elsewhere in this Interim Report, the Group did not have any material acquisitions or disposals in relations to subsidiaries and associates during the six months ended 30 June 2024.