【港交所】比高集團(tuán) 中期報(bào)告 2023 24

BINGOGROUPHOLDINGSLIMITED比高集團(tuán)控股有限公司(IncorporatedintheCayman(於開曼群島註冊(cè)成立之有限公司)StockCode股份代號(hào):8220INTERIMREPORT中期業(yè)績報(bào)告2023/24GEMhasbeenpositionedasamarketdesignedtoaccommodatecompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration.ThegreaterriskprofileandothercharacteristicsofGEMmeanthatitisamarketmoresuitedtoprofessionalandothersophisticatedinvestors.GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM.HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport.Thisreport,forwhichthedirectors(the“Directors”)ofBingoGroupHoldingsLimited(the“Company”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMoftheStockExchange(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthat,tothebestoftheirknowledgeandbelief.Theinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading.GEM乃為較於聯(lián)交所上市之其他公司帶有更高投資風(fēng)險(xiǎn)之公司提供上市之市場。有意投資者應(yīng)瞭解投資於該等公司之潛在風(fēng)險(xiǎn)，並應(yīng)經(jīng)過審慎周詳之考慮後方作出投資決定?；禛EM之較高風(fēng)險(xiǎn)及其他特色，GEM較適合專業(yè)及其他經(jīng)驗(yàn)豐富之投資者。由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會(huì)較於聯(lián)交所主板買賣之證券承受較大的市場波動(dòng)風(fēng)險(xiǎn)，同時(shí)無法保證在GEM買賣的證券會(huì)有高流通量的市場。香港交易及結(jié)算所有限公司及聯(lián)交所對(duì)本報(bào)告之內(nèi)容概不負(fù)責(zé)，對(duì)其準(zhǔn)確性或完整性亦不發(fā)表任何聲明，並明確表示概不就因本報(bào)告全部或任何部分內(nèi)容所產(chǎn)生或因依賴該等內(nèi)容而引致之任何損失承擔(dān)任何責(zé)任。本報(bào)告乃遵照聯(lián)交所GEM證券上市規(guī)則（「GEM上市規(guī)則」）之規(guī)定提供有關(guān)比高集團(tuán)控股有限本報(bào)告所載資料在各重大方面均為真確及完整，且並無誤導(dǎo)或欺詐成分，而本報(bào)告並無遺漏任何其他事項(xiàng)，致使其所載任何聲明或本報(bào)告有所誤導(dǎo)。2CorporateInformation公司資料5ManagementDiscussionandAnalysis管理層討論及分析18CondensedConsolidatedStatementofProfitorLoss簡明綜合損益表19CondensedConsolidatedStatementofOtherComprehensiveIncome簡明綜合其他全面收益表20CondensedConsolidatedStatementofFinancialPosition簡明綜合財(cái)務(wù)狀況表22CondensedConsolidatedStatementofChangesinEquity簡明綜合權(quán)益變動(dòng)表23CondensedConsolidatedStatementofCashFlows簡明綜合現(xiàn)金流量表24NotestotheInterimFinancialStatements中期財(cái)務(wù)報(bào)表附註39OtherInformation其他資料11BINGOGROUPHOLDINGSLIMITEDExecutiveDirectorsLAUManKitCHOWNgaCheeAliceIndependentNon-ExecutiveDirectorsTSUIWingTakCHANYuetChingTSUIWingTak(Chairman)CHANYuetChingCHOIMeiPing(Chairman)TSUIWingTakCHANYuetChing執(zhí)行董事周星馳周文姬劉文傑周雅緻葉耀邦獨(dú)立非執(zhí)行董事蔡美平徐永得陳乙晴公司秘書陳家賢監(jiān)察主任周文姬審核委員會(huì)蔡美平陳乙晴薪酬委員會(huì)周文姬徐永得陳乙晴2INTERIMREPORT中期報(bào)告2023/24CHOIMeiPing(Chairman)TSUIWingTakCHANYuetChingCertifiedPublicAccountantsTheHongkongandShanghaiBankingCorporationLimitedCricketSquare,HutchinsDriveP.O.Box2681,GrandCaymanKY1–1111,CaymanIslandsUnit202,2/F,ChinawealCentre414–424JaffeRoadHongKong提名委員會(huì)徐永得陳乙晴授權(quán)代表周文姬陳家賢核數(shù)師鄭鄭會(huì)計(jì)師事務(wù)所有限公司執(zhí)業(yè)會(huì)計(jì)師主要往來銀行香港上海滙豐銀行有限公司註冊(cè)辦事處CricketSquare,HutchinsDriveP.O.Box2681,GrandCaymanKY1–1111,CaymanIslands總辦事處及主要營業(yè)地點(diǎn)謝斐道414–424號(hào)中望商業(yè)中心2樓202室33BINGOGROUPHOLDINGSLIMITEDPrincipalRegistrarConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDriveP.O.Box2681GrandCaymanKY1–1111BranchRegistrarTricorTengisLimited17/F,FarEastFinanceCentre16HarcourtRoadHongK.hk股份過戶登記處股份過戶登記總處ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDriveP.O.Box2681GrandCaymanKY1–1111股份過戶登記分處卓佳登捷時(shí)有限公司夏愨道16號(hào)遠(yuǎn)東金融中心17樓股份代號(hào)8220.hk4INTERIMREPORT中期報(bào)告2023/24Duringthesixmonthsended30September2023(the“Period”),BingoGroupHoldingsLimited(the“Company”)anditssubsidiaries(collectively,the“Group”)wasprincipallyengagedinmovieproduction,licensingandderivatives,crossovermarketingandprovisionofinteractivecontents(“FilmedEntertainment,NewMediaExploitationsandLicensingBusinesses”)andcinemainvestmentandmanagement(“CinemaBusiness”).DuringthePeriod,theGroupcontinuestofocusonFilmedEntertainment,NewMediaExploitationsandLicensingBusinessesandCinemaBusiness.CinemaBusinessInviewoftheon-goingdevelopmentoftheCinemaBusiness,thissegmentistheprimerevenuegeneratoroftheGroupinthePeriod.ApproximatelyrevenueofHK$3.8millionandgrossprofitofHK$2.3millionweregeneratedduringthePeriod.TheGroup’srevenueandgrossprofitfromtheCinemaBusinessforthePeriodincreasedascomparedtorevenueofHK$1.8millionandgrossprofitofHK$1.1milliongeneratedinthesixmonthsended30September2022(the“Period2022”).AlthoughourShanghaicinemawasclosedinMay2023duetodisagreementwiththelandlordontherentalcharge,therevenueforthePeriodincreasedwasprincipallythankstotherecoveryoftheleisureandentertainmentmarketinthePRCaftertheCOVID-19era.FilmedEntertainmentBusinessInthesegmentofFilmedEntertainmentBusiness,theGroupcontinuedtolocatesuitablebusinessopportunities.However,noappropriatetargetwasspottedinthePeriod.Accordingly,norevenuewasgeneratedinthissectorduringthePeriod.於截至二零二三年九月三十日止六個(gè)月（「本期特許權(quán)及衍生作品權(quán)、跨界市場推廣及提供互動(dòng)內(nèi)容（「電影娛樂、新媒體開發(fā)及特許權(quán)業(yè)務(wù)」）業(yè)務(wù)回顧於本期間，本集團(tuán)繼續(xù)專注發(fā)展電影娛樂、新媒體開發(fā)及特許權(quán)業(yè)務(wù)以及影院業(yè)務(wù)。影院業(yè)務(wù)鑒於影院業(yè)務(wù)持續(xù)發(fā)展，此分部乃本集團(tuán)本期間之最主要收益來源。本期間所產(chǎn)生收益及毛利分別約為3,800,000港元及2,300,000港元。與1,800,000港元及1,100,000港元相比，本期間本集團(tuán)來自影院業(yè)務(wù)之收益及毛利錄得增長。儘管我們的上海影院因與業(yè)主在租金問題上存在分歧而於二零二三年五月關(guān)閉，但本期間收益的增長主要得益於中國休閒娛樂市場在經(jīng)歷二零一九冠狀病毒病時(shí)代後的復(fù)甦。電影娛樂業(yè)務(wù)就電影娛樂業(yè)務(wù)分部而言，本集團(tuán)不斷物色合適商機(jī)，惟本期間內(nèi)並未鎖定合適目標(biāo)。然而，本期間未發(fā)現(xiàn)合適的目標(biāo)。因此，本期間此分部並未帶來任何收益。55BINGOGROUPHOLDINGSLIMITEDLicensingBusinessMovie-themedTourbillonWatchesInOctober2022,HighArtLimited(“HighArt”),awholly-ownedsubsidiaryoftheGroup,enteredintoajointventureagreementwithMemoriginWatchCompanyLimited(“Memorigin”)andToppingMarkLimited(“ToppingMark”)inrelationtotheformationofajointventurecompanywithanaggregatesharecapitalofHKD2,000,000.MemoriginisanindependentthirdpartytotheGroupandthefirstHongKongbrandwhichonlyproducestourbillon.ToppingMarkiswhollyownedbyMs.CHOWManKiKelly,anexecutivedirectoroftheCompany.TheCompanyhasbeenexploringbusinessopportunitiesleveragingonitsmovieproduction,licensingandderivatives,crossovermarketinginthepastyearsandconsideredthatsuchbusinessexperienceandtheIPsofthefilmswouldbevaluableresourcesindevelopingvariousnewbusinessareaswhichwillpotentiallyenhancereturnsfortheShareholders.ThejointventurewasestablishedinFebruary2023andiscalledBingoGroup—Memorigin(BGM)Limited(“BGM”).TheequityinterestofBGMisownedasto60%,20%and20%byHighArt,MemoriginandToppingMark,respectively.BGMsellsmovie-themedtourbillonwatchesthroughphysicalstoreande-commerce.BGMhaslauncheditsfirstseriesofmovie-themedtourbillonwatchesinaroundApril2023.Uptotheendofthisfinancialperiod,revenueofapproximatelyHK$1.6millionwasgeneratedfromBGM.AnimationContentAdvisoryService6PursuanttotheagreemententeredintobetweenWanweiRenhe(Beijing)TechnologyCompanyLimited(萬維仁和（北京）科技有限責(zé)任公司)(“WanweiRenhe”)andBrilliantAceHoldingsLimited(“BrilliantAce”),anindirectwholly-ownedsubsidiaryoftheCompany,on4September2023,BrilliantAcewouldprovideWanweiRenhewithadvisoryservices.NoservicewasperformedbyBrilliantAceduringthePeriodyet,butBrilliantAcehasalreadyreceivednon-refundabledepositofRMB1.2million(equivalenttoapproximatelyHK$1.3million)fromWanweiRenheinSeptember2023.ForfurtherdetailsofthecooperationbetweenBrilliantAceandWanweiRenhe,pleaserefertothesectionofOutlookinManagementDiscussionandAnalysisoftheInterimReport.6特許權(quán)業(yè)務(wù)電影主題陀飛輪手錶於二零二二年十月，本集團(tuán)的全資附屬公司高藝為2,000,000港元的合營公司訂立合營協(xié)議。萬希泉為獨(dú)立於本集團(tuán)的第三方，以及為香港首個(gè)僅製造陀飛輪腕錶的品牌。勤昇由本公司執(zhí)行董事周文姬女士全資擁有。過去一年，本公司一直運(yùn)用其電影製作、特許權(quán)及衍生作品權(quán)、跨界市場推廣探索商機(jī)，並認(rèn)為有關(guān)業(yè)務(wù)經(jīng)驗(yàn)及電影IP將是開發(fā)各種新業(yè)務(wù)領(lǐng)域的寶貴資源，從而可能提升股東回報(bào)。合營企業(yè)成立於二零二三年二月及名稱為BingoGroup—Memorigin(BGM)萬希泉及勤昇擁有60%、20%及20%。BGM通過實(shí)體店及電商銷售電影主題陀飛輪手錶。BGM於二零二三年四月左右推出首款電影主題陀飛輪手錶系列。截至本財(cái)政期間末，BGM產(chǎn)生收益約1,600,000港元。動(dòng)畫內(nèi)容諮詢服務(wù)公司間接全資附屬公司）於二零二三年九月四日訂立的協(xié)議，億高控股將向萬維仁和提供諮詢服務(wù)。億高控股於本期間暫無提供服務(wù)，惟億高控股已於二零二三年九月自萬維仁和收取不可退還按金人民幣1,200,000元（相當(dāng)於約1,300,000港元）。有關(guān)億高控股與萬維仁和合作的進(jìn)一步詳情，請(qǐng)參閱中期報(bào)告管理層討論及分析的展望一節(jié)。INTERIMREPORT中期報(bào)告2023/24DuringthePeriod,theGrouprecordedatotalturnoverofapproximatelyHK$5.4million,representinganincreaseofapproximatelyHK$3.6millioncomparedwiththatofapproximatelyHK$1.8millioninPeriod2022.TheturnoveroftheGroupforPeriod2022principallyrepresentedrevenuefromCinemaBusinessonly,whilethatforthePeriodincludedbothrevenuefromCinemaBusinessofapproximatelyHK$3.8millionandLicensingBusinessofapproximatelyHK$1.6million.LossforthePeriodofapproximatelyHK$5.3millionwasrecorded.AscomparedwiththelossofHK$5.9millionforPeriod2022,thelossdecreasedbyapproximatelyHK$0.6million.ThedecreaseinlossforthePeriodwasmainlyattributabletonetprofitfromLicensingBusinessofapproximatelyHK$0.6millionrecordedbytheGroupinthePeriod.Asat30September2023,theGrouphadtotalassetsofapproximatelyHK$22.3million(31March2023:HK$24.2million),includingcashandcashequivalentsofapproximatelyHK$19.5million(31March2023:HK$23.0million).Therewasnopledgedbankdepositasat30September2023and31March2023.DuringthePeriod,theGroupfinanceditsoperationswithitsownworkingcapital.Asat30September2023and31March2023,theGroupdidnothaveanybankoverdraft.Asat30September2023,thedebtratio(definedastheratiobetweentotalliabilitiesovertotalassets)wasapproximately1.32(31March2023:approximately1.09).EventhoughthedebtratiooftheGroupasat30September2023isover1,theCompanybelievesthatitcancoverthefullamountofitscurrentliabilitiesofapproximatelyHK$13.7millionasat30September2023,astheGroupheldcashandcashequivalentsofapproximatelyHK$19.5millionasat30September2023.TheBoardconsidersthattheGrouphassufficientresourcestosatisfyitsworkingcapitalrequirements.財(cái)務(wù)回顧於本期間，本集團(tuán)錄得總營業(yè)額約5,400,000港元，較二零二二年期間約1,800,000港元增加約3,600,000港元。本集團(tuán)於二零二二年期間的營業(yè)額主要僅指影院業(yè)務(wù)的收益，而本期間的營業(yè)額包括影院業(yè)務(wù)的收益約3,800,000港元及特許權(quán)業(yè)務(wù)的收益約1,600,000港元。本期間錄得虧損約5,300,000港元。與二零二二年期間之虧損5,900,000港元比較，虧損於本集團(tuán)於本期間錄得特許權(quán)業(yè)務(wù)的純利約600,000港元。流動(dòng)資金、財(cái)政資源及資本結(jié)構(gòu)於二零二三年九月三十日，本集團(tuán)之資產(chǎn)總值約為22,300,000港元（二零二三年三月三十一日：24,200,000港元包括現(xiàn)金及現(xiàn)金等值物約19,500,000港元（二零二三年三月三十一日：23,000,000港元）。於二零二三年九月三十日及二零二三年三月三十一日，本集團(tuán)並無已抵押銀行存款。於本期間，本集團(tuán)以其營運(yùn)資金撥付經(jīng)營業(yè)務(wù)之資金。於二零二三年九月三十日及二零二三年三月三十一日，本集團(tuán)並無任何銀行透支。於二零二三年九月三十日，負(fù)債比率（為負(fù)債總額除以資產(chǎn)總值之比率）約為1.32（二零二三年三月三十一日：約1.09）。即使本集團(tuán)於二零二三年九月三十日的負(fù)債比率超過1，本公司認(rèn)為其可全額支付其於二零二三年九月三十日的流動(dòng)負(fù)債約13,700,000港元，因?yàn)楸炯瘓F(tuán)於二零二三年九月三十日持有現(xiàn)金及現(xiàn)金等值物約19,500,000港元。董事會(huì)認(rèn)為，本集團(tuán)有充足資源可應(yīng)付其營運(yùn)資金需求。77BINGOGROUPHOLDINGSLIMITEDTheGrouphadnomaterialacquisitionordisposalofsubsidiariesandaffiliatedcompaniesduringthePeriod.TheGroup’sexposurestoforeigncurrenciesmainlyarisesfromreceivablesfromPRCcustomersanditsinvestmentinforeignsubsidiarieswhicharefinancedinternally,andpayablestoPRCsuppliers.Inordertomitigatethepotentialimpactofcurrencyfluctuations,theGroupcloselymonitorsitsforeigncurrencyexposuresandwillusesuitablehedginginstrumentsagainstsignificantforeigncurrencyexposures,wherenecessary.NoforeigncurrencyhedgecontractwasenteredintobytheGroupduringthePeriod.Asat30September2023,theGrouphadnooutstandingforeigncurrencyhedgecontracts(31March2023:Nil).Asat30September2023,theGrouphad32(31March2023:52)staffinthePRCandHongKong.Totalstaffcostsincludingdirectors’remunerationwereapproximatelyHK$4.0millionduringthePeriod(Period2022:approximatelyHK$3.2million).Remunerationisdeterminedwithreferencetomarkettermsandtheperformance,qualificationandexperienceofindividualemployee.Year-endbonusbasedonindividualperformancewillbepaidtoemployeesasrecognitionofandrewardfortheircontributions.Otherbenefitsincludecontributionstostatutorymandatoryprovidentfundschemetoitsemployees.TotalstaffcostsforthePeriodincreasedbyapproximatelyHK$0.8millionwhilethenumberofstaffdecreasedfrom52staffasat31March2023to32staffasat30September2023,whichisprincipallyresultedfromterminationofourShanghaicinemaandredundancyexpensesofapproximatelyHK$0.7millionwasrecordedduringthePeriod.Asat30September2023,theGroupdidnothaveanysignificantcontingentliabilities(31March2023:Nil).附屬公司之重大收購及出售於本期間，本集團(tuán)並無附屬公司及聯(lián)屬公司之重大收購或出售。外匯風(fēng)險(xiǎn)本集團(tuán)主要因中國客戶之應(yīng)收款項(xiàng)及於海外附屬公司之投資（均透過內(nèi)部資源撥付）以及中國供應(yīng)商之應(yīng)付款項(xiàng)而承受外幣風(fēng)險(xiǎn)。為減輕幣值波動(dòng)可能產(chǎn)生之影響，本集團(tuán)密切監(jiān)察其外幣風(fēng)險(xiǎn)，在有需要時(shí)將使用合適對(duì)沖工具對(duì)沖重大外幣風(fēng)險(xiǎn)。本集團(tuán)於本期間並無訂立任何外幣對(duì)沖合約。於二零二三年九月三十日，本集團(tuán)並無任何未平倉外幣對(duì)沖合約（二零二三年三月三十一於二零二三年九月三十日，本集團(tuán)在中國及香港為4,000,000港元（二零二二年期間：約3,200,000港元）。薪酬乃參照市場條款以及個(gè)別僱員之表現(xiàn)、資歷及經(jīng)驗(yàn)釐定。年終花紅按個(gè)人表現(xiàn)而發(fā)放予僱員，以表揚(yáng)及回報(bào)彼等所作出貢獻(xiàn)。其他福利包括為僱員作出之法定強(qiáng)制性公積金計(jì)劃供款。本期間員工成本總額增加約800,000港元，而員工人數(shù)由二零二三年三月三十一日的52名員工減少至二零二三年九月三十日的32名員工，主要由於本期間終止上海影院及錄得裁員費(fèi)約700,000港元所致?；蛉回?fù)債於二零二三年九月三十日，本集團(tuán)並無任何重大88INTERIMREPORT中期報(bào)告2023/24CinemaBusinessInthepostCovid-19era,theoverallcinemabusinessesinChinawasimproving.TherevenueofourcinemasincreasedsignificantlyfromHK$1.8millioninPeriod2022toHK$3.8millioninthePeriod.AlthoughthecinemainShanghaiwasclosedinMay2023duetorentaldisagreementwiththelandlord,theCompanywillmaintainitscinemabusiness.TocompensatetheclosureoftheShanghaicinemaandtorideontherecoveryoftheleisureandentertainmentmarketinthePRCaftertheCOVID-19eratoexpandtheCinemaBusiness,theCompanyisnowinthecourseofconductingfeasibilitystudyinternallyontheboxofficesinvariouscitiesandtherespectiveconsumersfootprintinordertolocatesuitablepremiseswithabundantcustomerflowtoopenanewcinema.ThecurrentplanoftheCompanyistoopenonenewcinemafirst.Takingintotheaccountthesiteselectionandconstructiontime,theexpectedopeningtimeofthenewcinemawouldbeinOctober2024.Apartfromopeninganewcinema,acquisitionofexistingcinemasandcooperatingwithothercinemalinesand/orpropertydevelopersbymeansofjointventurearealsobeingconsidered.TheCompanyconsiderscinemabusinessinChinahasenormouspotential.Cinemabusinesswillremainasoneoftherevenue-generatingbusinesssegmentsoftheGroup.FilmedEntertainment,NewMediaExploitationsandLicensingBusinessesThereasonwhythefilmedentertainment,newmediaexploitationsandlicensingbusinesssegmentdidnotmaterializesince2019isduetotheCompany’scautiousapproachtolaunchthenewmediabusinessinviewofthenegativeimpactofCOVIDtodomesticdiscretionaryconsumption.影院業(yè)務(wù)於後二零一九冠狀病毒病時(shí)代，中國的整體影院業(yè)務(wù)正在改善。我們影院的收益由二零二二年期間的1,800,000港元大幅增加至本期間的3,800,000港元。儘管上海影院因與業(yè)主在租金方面存在分歧而於二零二三年五月關(guān)閉，但本公司仍將維持其影院業(yè)務(wù)。為彌補(bǔ)上海影院關(guān)閉的影響，並借助中國休閒娛樂市場於經(jīng)歷後二零一九冠狀病毒病時(shí)代的復(fù)甦以拓展影院業(yè)務(wù)，本公司內(nèi)部目前正對(duì)各城市的票房及各自的消費(fèi)者足跡進(jìn)行可行性研究，以尋找客流充沛的合適場所開設(shè)新影院。本公司目前的計(jì)劃是先開設(shè)一家新影院。經(jīng)計(jì)及選址及施工時(shí)間後，新影院的預(yù)期開業(yè)時(shí)間將為二零二四年十月。除開設(shè)新影院外，本公司亦正考慮收購現(xiàn)有影院及透過合營公司與其他院線及╱或物業(yè)開發(fā)商合作。本公司認(rèn)為中國影院業(yè)務(wù)潛力巨大。影院業(yè)務(wù)仍將為本集團(tuán)其中一個(gè)創(chuàng)收業(yè)務(wù)分部。電影娛樂、新媒體開發(fā)及特許權(quán)業(yè)務(wù)影視娛樂、新媒體開發(fā)及特許權(quán)業(yè)務(wù)分部自二零一九年以來未能實(shí)現(xiàn)盈利，原因是鑑於二零一九冠狀病毒病對(duì)國內(nèi)自由支配消費(fèi)的負(fù)面影響，本公司對(duì)推出新媒體業(yè)務(wù)採取審慎態(tài)度。99BINGOGROUPHOLDINGSLIMITEDDuringthePeriod,theGroupfocusesonthedevelopmentplanonnewmediaexploitationsandlicensingbusinessthroughgrantingofIPlicencesforthecreationofnewmediacontentsandvariousonlineplatform,whichisanaturalexpansionrelyingonthefilmmakingandIPlicensingexperienceandcalibreoftheGroup.InSeptember2022,theCompanyappointedDataHashTechnologyLimited(“DataHash”)asaprojectmanagerfor“IPAccelerator”,whichinvolvetheconceptofprovidingprojectmanagementandconsultancyservicestoassistvariousIPownerstopromotetheirIPsanddevelopthesameintovariousproducts,events,digitalcontents.DataHashisanintegratedbusinessservicecompanyempoweredbystrongexpertiseinConsultancy,AcceleratorandProjectManagement.Ithasbuiltsoundtrackrecordswithcustomerprofilescoveringlistedcompany,start-ups,blockchainandWeb3companies.Forfurtherdetails,pleaserefertotheannouncementoftheCompanydated30September2022.AsoftheendofthePeriod,i.e.30September2023,certainoftheCompany’ssubsidiariesarespecializedindevelopingtheNewMediaBusinessincludingaugmentedrealitydigitalliveactionrole-playinggame,watches,animation,bulletscreenapp,apparelandtoys,andIPconsultancy.AugmentedRealityDigitalLiveActionRole-playingGameInMay2022,BingoEntertainmentLimited,awhollyownedsubsidiaryoftheCompany,and廣州玖的文化科技有限公司(GuangzhouJiuDeCulturalandTechnologyCompanyLimited#)(“JiuDe”)establishedajointventurecalled“廣州高的數(shù)字文化科技有限公司”(GuangzhouGaoDeDigitalCulturalTechnologyLimited#)(“GaoDe”).ThetargetbusinessofGaoDeincludesthedevelopmentofaugmentedrealitydigitalliveactionrole-playinggame(“LARP”)projects.於本期間，本集團(tuán)將重點(diǎn)放於新媒體開發(fā)及特許權(quán)業(yè)務(wù)的發(fā)展計(jì)劃上，為新媒體內(nèi)容創(chuàng)作及各種線上平臺(tái)提供知識(shí)產(chǎn)權(quán)授權(quán)，此乃依託本集團(tuán)於電影製作及知識(shí)產(chǎn)權(quán)授權(quán)方面的經(jīng)驗(yàn)與能力的自然擴(kuò)展。於二零二二年九月，本公司委任DataHash項(xiàng)目管理及諮詢服務(wù)，以協(xié)助各類IP擁有人推廣DataHash為一間綜合商業(yè)服務(wù)公司，在諮詢、加速器及項(xiàng)目管理方面擁有豐富的專業(yè)知識(shí)。其已建立良好的往績記錄，客戶涵蓋上市公司、初請(qǐng)參閱本公司日期為二零二二年九月三十日的截至本期間末，即二零二三年九月三十日，本公司若干附屬公司專門從事開發(fā)新媒體業(yè)務(wù)，包括增強(qiáng)現(xiàn)實(shí)數(shù)字真人角色扮演遊戲、手錶、動(dòng)畫、彈幕小玩法、服裝及玩具以及IP諮詢。增強(qiáng)現(xiàn)實(shí)數(shù)字真人角色扮演遊戲於二零二二年五月，本公司全資附屬公司比高娛樂有限公司與廣州玖的文化科技有限公司（「玖的」）成立一間名稱為廣州高的數(shù)字文化科技有限公司（「高的」）的合營企業(yè)。高的之目標(biāo)業(yè)務(wù)包括開發(fā)增強(qiáng)現(xiàn)實(shí)數(shù)字真人角色扮演遊戲1010INTERIMREPORT中期報(bào)告2023/24TheGrouphasbeenexploringbusinessopportunitiesleveragingonitsmovieproduction,licensingandderivatives,crossovermarketingandprovisionofinteractivecontentsbusinessexperienceandknowledgeinthepastyearandconsideredthatsuchbusinessexperienceandtheIPsofthefilmswouldbevaluableresourcesindevelopingvariousnewformsofentertainmentstocapturetheever-changingconsumermarketsforentertainmentandgamesinChina.Ontheotherhand,LARPgameshavebeendevelopingrapidlyintherecentyearsandhavebecomeoneofthemostpopularentertainmentsfortheconsumersinChina,particularlytheyoungergenerations.JiuDeisanexperiencedLARPprojectsdeveloperand/oritsassociaterunthefamousLARPplatform“玖號(hào)房”(RoomNo.9#)whichisawell-establishedLARPgamesysteminChina.TheGroupconsidersthecooperationwithJiuDewouldbringasynergyofthestrengthsofthepartiesandwouldbeanopportunityfortheGrouptotapintothegrowingLARPmarketsaswellastheheatedaugmentedrealityandvirtualrealityapplicationbusiness.Evenso,theGroupisalsoexercisingcautioninthebusinessdevelopment.AccordingtotheindustryreportprovidedbyiiMediaResearch,(i)thephysicalLARPmarketsectorhasbeenfacingchallengesinrisingoperatingcosts,peercompetitions,demandforhigherexperiencevalue,lowpremiseutilityduetoprolongedplaytime,health-riskinducedlockdownrisks;and(ii)theecosystemforonlineLARPwillstilltakeawhiletobemature.DuringthePeriod,nocommercialproductionwaslaunchedbyGaoDeandnorevenuewasgeneratedaccordingly.過去一年，本集團(tuán)一直利用其於電影製作、特許權(quán)及衍生作品權(quán)、跨界市場推廣及提供互動(dòng)內(nèi)容業(yè)務(wù)之經(jīng)驗(yàn)及知識(shí)開拓商機(jī)，並認(rèn)為該等商業(yè)經(jīng)驗(yàn)以及電影IP將是開發(fā)各種新型娛樂形式之寶貴資源，從而把握中國不斷變化之娛樂及遊戲消費(fèi)市場。另一方面，近年來LARP遊戲一直迅速發(fā)展，已成為中國消費(fèi)者，尤其是年輕一代最受歡迎的娛樂方式之一。玖的是一家經(jīng)驗(yàn)豐富的LARP項(xiàng)目開發(fā)者及╱或其聯(lián)營公司運(yùn)行著名的LARP平臺(tái)「玖號(hào)房」，它是中國較為完善的LARP遊戲系統(tǒng)。本集團(tuán)認(rèn)為，與玖的之合作將讓訂約各方之優(yōu)勢產(chǎn)生協(xié)同效應(yīng)，並將是本集團(tuán)進(jìn)軍不斷增長之LARP市場以及熱門增強(qiáng)現(xiàn)實(shí)與虛擬現(xiàn)實(shí)應(yīng)用業(yè)務(wù)之機(jī)會(huì)。儘管如此，本集團(tuán)於業(yè)務(wù)發(fā)展上亦審慎行事。根據(jù)艾媒諮詢提供的行業(yè)報(bào)告，(i)實(shí)體LARP市場領(lǐng)域一直面臨著運(yùn)營成本上升、同行競爭、對(duì)更高體驗(yàn)價(jià)值的需求、因遊戲時(shí)間過長而導(dǎo)致的前線上LARP生態(tài)系統(tǒng)的成熟尚需時(shí)日。於本期間，高的並無啟動(dòng)商業(yè)化生產(chǎn)，因此並無產(chǎn)生收益。1111BINGOGROUPHOLDINGSLIMITEDMovie-themedTourbillonWatchesInOctober2022,HighArtLimited(“HighArt”),awholly-ownedsubsidiaryoftheGroup,enteredintoajointventureagreementwithMemoriginWatchCompanyLimited(“Memorigin”)andToppingMarkLimited(“ToppingMark”)inrelationtotheformationofajointventurecompanywithanaggregatesharecapitalofHK$2,000,000.MemoriginisanindependentthirdpartytotheGroupandthefirstHongKongbrandwhichonlyproducestourbillon.ToppingMarkiswhollyownedbyMs.CHOWManKiKelly,anexecutivedirectoroftheCompany.TheCompanyhasbeenexploringbusinessopportunitiesleveragingonitsmovieproduction,licensingandderivatives,crossovermarketinginthepastyearsandconsideredthatsuchbusinessexperienceandtheIPsofthefilmswouldbevaluableresourcesindevelopingvariousnewbusinessareaswhichwillpotentiallyenhancereturnsfortheShareholders.ThejointventurewasestablishedinFebruary2023andiscalledBingoGroup—Memorigin(BGM)Limited(“BGM”).TheequityinterestofBGMisownedasto60%,20%and20%byHighArt,MemoriginandToppingMark,respectively.BGMsellsmovie-themedtourbillonwatchesthroughphysicalstoreande-commerce.MemoriginisresponsibleforallthemanufacturingprocessesandtheGroupprovidestherelevantIPthatwillbeusedasthethemedtourbillonwatches.Mr.ShumWaiLamWilliam,oneofthedirectorsofBGMandMemoriginwhohasover15yearsofexperienceinthewatchindustry,areinchargeofoverseeingthedesign,manufacturingprocessandsalesofthemovie-themedtourbillonwatches.BGMhaslauncheditsfirstseriesofmovie-themedtourbillonwatchesinaroundApril2023.Uptotheendofthisfinancialperiod,revenueofapproximatelyHK$1.6millionwasgeneratedfromfromthesaleof“TheMermaid”movie-themedtourbillonwatches.電影主題陀飛輪手錶於二零二二年十月，本集團(tuán)的全資附屬公司高藝為2,000,000港元的合營公司訂立合營協(xié)議。萬希泉為獨(dú)立於本集團(tuán)的第三方，以及為香港首個(gè)僅製造陀飛輪腕錶的品牌。勤昇由本公司執(zhí)行董事周文姬女士全資擁有。過去多年，本公司一直運(yùn)用其電影製作、特許權(quán)及衍生作品權(quán)、跨界市場推廣探索商機(jī)，並認(rèn)為有關(guān)業(yè)務(wù)經(jīng)驗(yàn)及電影IP將是開發(fā)各種新業(yè)務(wù)領(lǐng)域的寶貴資源，從而可能提升股東回報(bào)。合營企業(yè)成立於二零二三年二月及名稱為BingoGroup—Memorigin(BGM)萬希泉及勤昇擁有60%、20%及20%。BGM通過實(shí)體店及電商銷售電影主題陀飛輪手錶。萬希泉負(fù)責(zé)所有製造流程，而本集團(tuán)提供將用作主題陀飛輪手錶的相關(guān)IP。沈慧林先生為BGM及萬希泉的其中一名董事，於鐘錶行業(yè)擁有逾15年經(jīng)驗(yàn)，負(fù)責(zé)監(jiān)督電影主題陀飛輪手錶的設(shè)計(jì)、製造流程及銷售。BGM於二零二三年四月左右推出首款電影主題陀飛輪手錶系列。截至本財(cái)政期間末，銷售「美1,600,000港元。1212INTERIMREPORT中期報(bào)告2023/24AnimationContentAdvisoryServicePursuanttotheagreemententeredintobetweenWanweiRenhe(Beijing)TechnologyCompanyLimited(萬維仁和（北京）科技有限責(zé)任公司)(a.k.a.WonderCatAnimation)(“WanweiRenhe”or“WonderCatAnimation”)andBrilliantAceHoldingsLimited(“BrilliantAce”)(anindirectwholly-ownedsubsidiaryoftheCompany)on4September2023,WonderCatAnimationwilltentativelyproducethreeanimatedmoviesbasedonthefollowingIPsofMr.CHIAUSingChi,namely《唐伯虎點(diǎn)秋香》(FlirtingScholar#),《九品芝麻官》(HailtheJudge#)and《逃學(xué)威龍》(FightBacktoSchool#),witheachIPtobereleasedperyearfrom2025to2027.BrilliantAcewouldprovideWanweiRenhewithadvisoryservices.BrilliantAce’smajorroleistoactastheserviceadvisorandproducerincreativedevelopmentandanimationproduction.Inparticular,thecooperationwithWonderCatAnimationwillinvolve2stages,being(i)thescript-writingstage;and(ii)theproductionstage.AccordingtotheinitialdiscussionwithWonderCatAnimation,themaingoalforthecooperationistoproducetheanimationintheformofamovietargetingthePRCmarkets.However,theformofproductionoftheanimationwillsubjecttofurtherdiscussionwithWonderCatAnimationandthereactionofthemarkettowardstheanimation.動(dòng)畫內(nèi)容諮詢服務(wù)根據(jù)萬維仁和（北京）科技有限責(zé)任公司（或稱億高控股有限公司（「億高控股」本公司間接全資附屬公司）於二零二三年九月四日訂立的協(xié)議，萬維貓動(dòng)畫將暫定根據(jù)周星馳先生的以下學(xué)威龍》製作三部動(dòng)畫電影，每個(gè)IP將於二零二五年至二零二七年每年發(fā)佈。億高控股將為萬維仁和提供諮詢服務(wù)。億高控股的主要職責(zé)是在創(chuàng)意開發(fā)及動(dòng)畫製作方面擔(dān)任服務(wù)顧問及製作人。尤其是，與萬維貓及(ii)製作階段。根據(jù)與萬維貓動(dòng)畫的初步討論，合作的主要目標(biāo)是以電影形式製作針對(duì)中國市場的動(dòng)畫。然而，動(dòng)畫的製作形式將取決於與萬維貓動(dòng)畫的進(jìn)一步討論以及市場對(duì)動(dòng)畫的反應(yīng)。1313BINGOGROUPHOLDINGSLIMITEDTheanimationbusinesspartner,WanweiRenhe,isareputableanimationproductioncompanybasedinthePRC,andprimarilyengagesinthetransformationofprimarynovelandmovieIPsintoanimation,comics,drama,gameandphysicalproducts.TothebestknowledgeofthedirectorsoftheCompany,itsanimationshavehighviewsandratingsonBilibili,DouyinandTencentvideo.WanweiRenhewouldliketoacquiretheservicesoftheGrouptoprovidedirectguidanceonthescript,artisticdirectionandoverallproductionqualityoftheanimation.Inaddition,DataHash,asaprojectmanagerfor“IPAccelerator”oftheCompany,willbeinvolvedinprovidingprojectmanagementandconsultancyservicestoassistvariousIPownerstopromotetheirIPsanddevelopthesameintovariousproducts,events,digitalcontents.Bullet-screenAppTheBoardnotesthatmanymultinationalcorporationshaveinvestedinthenewmediaentertainmentbusinessengagingdigitaltechnologiesinrecentyears.ThebusinessobjectiveoftheGroup’sexpansionistocapturetherapiddevelopmentofthenewmediaentertainmentindustrythroughthejointventure—GaoDe.Thejointventurepartner—JiuDeisacompanyestablishedinthePRCwithlimitedliabilityandisprincipallyengagedintheprovisionofSAAS(softwareasaservice)platform,LARP,developmentofrelevantplatformtoolsanddigitalplayscripts,etc.whichhassuccessfullyestablisheditselfasasolidB2BSAASplatformintheMainlandandtothebestknowledgeofthedirectorsoftheGroup,JiuDehascloseto300distributorssignupfortheircontentlibrary.GaoDehasidentifiedanewmarketmarketplaceemergingattheendof2022inthePRConsocialmedia,knownasbullet-screenapp(彈幕小玩法),whichallowkeyopinionleaders(the“KOLs”)tohaveanewengagementexperiencewiththeirfansbyinvitingthemtobeaudiencefortheKOLs’performanceinagamifiedapp.Thefirstbatchofsu