Doumob — Interim / Quarterly Report 2021

Sep 23, 2021

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Doumob 豆盟科技有限公司

(Incorporated in the Cayman Islands with limited liability) （於開曼群島註冊成立的有限公司） Stock Code 股份代號 : 1917

2021 中期報告 INTERIM REPORT

CONTENTS 目錄

Definitions	2
釋義
Corporate Information	7
公司資料
Financial Performance Highlights	10
財務表現摘要
Management Discussion and Analysis	11
管理層討論與分析
Other Information	24
其他資料
Report On Review of Condensed Consolidated Interim Financial Statements	36
中期簡明綜合財務報表審閱報告
Condensed Consolidated Statement of Profit or Loss
and Other Comprehensive Income	38
簡明綜合損益及其他全面收益表
Condensed Consolidated Statement of Financial Position	39
簡明綜合財務狀況表
Condensed Consolidated Statement of Changes in Equity	41
簡明綜合權益變動表
Condensed Consolidated Statement of Cash Flows	43
簡明綜合現金流量表
Notes to the Condensed Consolidated Interim Financial Statements	44
中期簡明綜合財務報表附註

2021 INTERIM REPORT 中期報告

1

DEFINITIONS 釋義

In this interim report, unless the context otherwise requires, the following expressions shall have the following meanings:

於本中期報告內，除非文義另有所指，否 則下列詞彙具有以下有關涵義：

“2018 RSU Scheme”

the restricted share unit scheme adopted by our Company on 14 August 2018 本公司於 2018 年 年 8 月 月 14 日採納的受限制股份單位計劃

「2018 年受限制股份單位計劃」 指 本公司於 2018 年 年 8 月 月 “2020 Interim” for the six months ended 30 June 2020 「2020 年中期」 指 截至 2020 年 6 月 30 日止六個月 “2021 Interim” for the six months ended 30 June 2021 「2021 年中期」 指 截至 2021 年 6 月 30 日止六個月

for the six months ended 30 June 2021

“2020 RSAS” the restricted share award scheme adopted by our Company on 7 May 2020 「2020 年受限制股份獎勵計劃」 指 本公司於 2020 年 5 月 7 日採納的受限制股份獎勵計劃 “5G” the 5th generation mobile networks 「5G」 指 第五代移動通信技術 “advertiser” any persons, companies, organizations which advertise their brands, products and/or services through placing advertisements 「廣告主」 指 透過投放廣告宣傳品牌、產品及╱或服務的任何人士、公司及機構 “App” a program designed to run on a mobile device 「App」 指 為在移動裝置上運行而設計的程式

“Audit Committee” the audit committee of the Board 「審核委員會」 指 董事會審核委員會

“Blue Focus” BlueFocus Intelligent Communications Group Co., Ltd.（北京藍色光標 數據科技股份有限公司）, a company incorporated under the laws of the PRC on 4 November, 2002 and the shares of which were listed on Shenzhen Stock Exchange on 26 February 2010 and one of our substantial shareholders 「藍色光標」 指 北京藍色光標數據科技股份有限公司，一間於 2002 年 11 月 4 日根據中國 法律註冊成立的公司，其股份於 2010 年 2 月 26 日在深圳證券交易所上 市，並為我們的主要股東之一

DOUMOB 豆盟科技有限公司

2

DEFINITIONS 釋義

“BLUEFOCUS INTERNATIONAL”

「藍色光標國際」 指 “Board” 「董事會」 指

“BVI”

「英屬處女群島」 指

“Capitalisation Issue”

「資本化發行」 指

“CEO”

「行政總裁」 指

“Chairman”

「主席」 指

“Chengdu Hongdao”

• 「Chengdu Hongdao」 指

“China” or “PRC”

「中國」 指

“Company” or “our Company” 「本公司」 指

BLUEFOCUS INTERNATIONAL LIMITED （藍色光標國際傳播集團有限 公司）, a company incorporated under the laws of Hong Kong on 13 March 2009 and wholly owned by Blue Focus 藍色光標國際傳播集團有限公司，一間於 2009 年 3 月 13 日根據香港法例 註冊成立並由藍色光標全資擁有的公司

the board of Directors of the Company 本公司董事會

the British Virgin Islands 英屬處女群島

the issue of 1,878,517,690 Shares made upon capitalisation of certain sums standing to the credit of the share premium account of the Company on the completion of the initial public offering 於首次公開發售完成後，將本公司股份溢價賬的若干進賬款額資本化而發 行的 1,878,517,690 股股份

the chief executive officer of the Company 本公司行政總裁

the chairman of the Board

董事會主席

Chengdu Hongdao Limited, a company incorporated in the BVI on 18 April 2018 and wholly owned by Mr. Yang Zhenghong Chengdu Hongdao Limited，一間於 2018 年 4 月 18 日在英屬處女群島註 冊成立並由楊正宏先生全資擁有的公司

the People’s Republic of China, unless otherwise stated, excludes the Hong Kong Special Administrative Region, the Macau Special Administrative Region and Taiwan of China herein 中華人民共和國，除另有說明外，本文不包括中國香港特別行政區、澳門 特別行政區及台灣

Doumob （豆盟科技有限公司）, a company incorporated under the laws of the Cayman Islands with limited liability on 26 March 2018 豆盟科技有限公司，一間於 2018 年 3 月 26 日根據開曼群島法例註冊成立 的有限公司

2021 INTERIM REPORT 中期報告

3

DEFINITIONS 釋義

“Contractual Arrangements”

“Contractual Arrangements” certain contractual arrangements entered into on 22 August 2018 by us 「合約安排」 指 由我們於 2018 年 8 月 22 日訂立的若干合約安排 “CG Code” the Corporate Governance Code as set out in Appendix 14 of the Listing Rules 「企業管治守則」 指 上市規則附錄 14 所載企業管治守則

“Director(s)” the director(s) of the Company 「董事」 指 本公司董事 “ESOP Holdings” YANGBIN GROUP LIMITED, a company incorporated under the laws of the BVI with limited liability on 9 May 2018, wholly-owned by Evan Global 「ESOP Holdings」 指 YANGBIN GROUP LIMITED，一間於 2018 年 5 月 9 日根據英屬處女群島 法例註冊成立的有限公司，由 Evan Global 全資擁有

• “Evan Global” Evan Global Holdings Limited, a company incorporated under the laws of the BVI on 13 March 2018 and wholly owned by Mr. Yang

• 「Evan Global」 指 Evan Global Holdings Limited，一間於 2018 年 3 月 13 日根據英屬處女 群島法例註冊成立並由楊先生全資擁有的公司

• “Global Offering” the public offering of 98,900,000 Shares for subscription by the public in Hong Kong and the international offering (as defined respectively in the Prospectus) of 98,900,000 Shares for subscription by the institutional, professional, corporate and other investors

• 「全球發售」 指 於香港公開發售 98,900,000 股股份以供公眾人士認購及於國際發售（定義 分別見招股章程）98,900,000 股股份以供機構、專業、公司及其他投資者 認購

• 「全球發售」

“Group”, “we” or “us” the Company and all of its subsidiaries and companies whose financial results have been consolidated and accounted as the subsidiaries of our Company by virtue of the Contractual Arrangements, or, where the context so requires, in respect of the period before our Company became the holding company of our current subsidiaries, the business operated by such subsidiaries or their predecessors (as the case may be)

• 「本集團」或「我們」

• 指 本公司及其所有附屬公司以及財務業績透過合約安排綜合併入及入賬列作 本公司附屬公司的公司，或如文義所指，就本公司成為其現有附屬公司的 控股公司前期間而言，該等附屬公司或其前身（視乎情況而定）所經營的業 務

DOUMOB 豆盟科技有限公司

4

DEFINITIONS 釋義

“HK$” Hong Kong dollars, the lawful currency of Hong Kong 「港元」 指 香港法定貨幣港元

“Hongdao Investment” Chengdu Hongdao No. 5 Chuangye Investment Center (Limited Partnership)（成都弘道五號創業投資中心（有限合夥））, a limited partnership established under the laws of the PRC on 24 November 2017 and a shareholder of Doumob Technology 「弘道投資」 指 成都弘道五號創業投資中心（有限合夥），一間於 2017 年 11 月 24 日根據 中國法律成立的有限合夥企業，為豆盟科技的股東 “Hong Kong” the Hong Kong Special Administrative Region of the PRC 「香港」 指 中國香港特別行政區 “HKAS” the Hong Kong Accounting Standards 「香港會計準則」 指 香港會計準則 “HKFRS” the Hong Kong Financial Reporting Standards 「香港財務報告準則」 指 香港財務報告準則 “Listing Date” the date on which the Shares initially commenced their dealings on the Stock Exchange, i.e. 14 March 2019 「上市日期」 指 股份於聯交所首次開始買賣之日，即 2019 年 3 月 14 日

“Listing Rules” the Rules Governing the Listing of Securities on the Stock Exchange (as amended from time to time) 「上市規則」 指 聯交所證券上市規則（經不時修訂） “Listing” listing of the Shares on the Main Board of the Stock Exchange 「上市」 指 股份於聯交所主板上市

“Model Code” the Model Code of Securities Transactions by Directors of the Listed Issuers as set out in Appendix 10 to the Listing Rules 「標準守則」 指 上市規則附錄 10 所載的上市發行人董事進行證券交易的標準守則 “Mr. Yang” Mr. Yang Bin, the founder, chairman of the Board and co-chief executive officer of the Company 「楊先生」 指 楊斌先生，本公司的創辦人、董事會主席兼聯席行政總裁

“Prospectus” the prospectus issued by the Company dated 28 February 2019 「招股章程」 指 本公司刊發日期為 2019 年 2 月 28 日的招股章程

2021 INTERIM REPORT 中期報告

5

DEFINITIONS 釋義

“R&D” research and development 「研發」 指 研究及開發 “Reporting Period” the six months ended 30 June 2021 「報告期」 指 截至 2021 年 6 月 30 日止六個月 “RMB” Renminbi, the lawful currency of the PRC 「人民幣」 指 中國法定貨幣人民幣 “RSU(s)” restricted share units granted pursuant to the 2018 RSU Scheme 「受限制股份單位」 指 根據 2018 年受限制股份單位計劃授出的受限制股份單位 “Senior Management” the senior management of the Company 「高級管理層」 指 本公司高級管理層 “Share(s)” ordinary share(s) of HK$0.001 each in the issued share capital of the Company 「股份」 指 本公司已發行股本中每股面值 0.001 港元的普通股 “Shareholder(s)” holder(s) of Shares 「股東」 指 股份持有人 “Stock Exchange” The Stock Exchange of Hong Kong Limited 「聯交所」 指 香港聯合交易所有限公司 “%” per cent 「%」 指 百分比

DOUMOB 豆盟科技有限公司

6

CORPORATE INFORMATION 公司資料

BOARD OF DIRECTORS

Executive Directors

Mr. Yang Bin (Chairman and co-chief executive officer) Mr. Huang Kewang (co-chief executive officer) Mr. Meng Dawei (appointed on 16 April 2021) Ms. Fan Zijing (appointed on 16 April 2021)

Non-executive Director

Mr. Liu Ailun

Independent Non-executive Directors

Mr. Chan Yiu Kwong Mr. Liu Binghai Mr. Wang Yingzhe

AUDIT COMMITTEE

Mr. Chan Yiu Kwong (Chairperson) Mr. Liu Binghai Mr. Wang Yingzhe

REMUNERATION COMMITTEE

Mr. Liu Binghai (Chairperson) Mr. Yang Bin Mr. Wang Yingzhe

NOMINATION COMMITTEE

Mr. Yang Bin (Chairperson) Mr. Liu Binghai Mr. Wang Yingzhe

COMPANY SECRETARY

Ms. So Shuk Yi Betty (ACG, ACS)

AUTHORIZED REPRESENTATIVES

Mr. Yang Bin Ms. So Shuk Yi Betty

董事會

執行董事

楊斌先生（主席兼聯席行政總裁） 黃克旺先生（聯席行政總裁） 孟大巍先生（於2021 年4 月16 日獲委任） 樊子靜女士（於2021 年4 月16 日獲委任）

非執行董事

劉艾倫先生

獨立非執行董事

陳耀光先生 劉炳海先生 王英哲先生

審核委員會

陳耀光先生（主席） 劉炳海先生 王英哲先生

薪酬委員會

劉炳海先生（主席） 楊斌先生 王英哲先生

提名委員會

楊斌先生（主席） 劉炳海先生 王英哲先生

公司秘書

蘇淑儀女士 (ACG, ACS)

授權代表

楊斌先生 蘇淑儀女士

2021 INTERIM REPORT 中期報告

7

CORPORATE INFORMATION 公司資料

AUDITOR

BDO Limited Certified Public Accountants 25th Floor, Wing On Centre 111 Connaught Road Central Hong Kong

LEGAL ADVISERS

As to Hong Kong law William Ji & Co. LLP in Association with Tian Yuan Law Firm Hong Kong Office Suites 3304-3309, 33/F, Jardine House One Connaught Place Central, Hong Kong

As to PRC law Jingtian & Gongcheng 34/F, Tower 3, China Central Place 77 Jianguo Road Beijing PRC

REGISTERED OFFICE IN THE CAYMAN ISLANDS

Walkers Corporate Limited 190 Elgin Avenue George Town Grand Cayman KY1-9008 Cayman Islands

HEADQUARTERS

No. D8020, 4th Floor Star Cube Office Center 72 Chaoyang Road Chaoyang District Beijing PRC

核數師

香港立信德豪會計師事務所有限公司 執業會計師 香港 干諾道中 111 號 永安中心 25 樓

法律顧問

關於香港法律 紀曉東律師行（有限法律責任合夥） 與天元律師事務所香港分所聯營 香港中環 康樂廣場 1 號 怡和大廈 33 樓 3304-3309 室

關於中國法律 競天公誠律師事務所 中國 北京市 建國路 77 號 華貿中心 3 號寫字樓 34 層

開曼群島註冊辦事處

Walkers Corporate Limited 190 Elgin Avenue George Town Grand Cayman KY1-9008 Cayman Islands

總部

中國 北京市 朝陽區 朝陽路 72 號 星立方辦公中心 四層 D8020

DOUMOB 豆盟科技有限公司

8

CORPORATE INFORMATION 公司資料

PRINCIPAL PLACE OF BUSINESS IN HONG KONG

40/F, Dah Sing Financial Centre No. 248, Queen’s Road East Wanchai Hong Kong

PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE

Walkers Corporate Limited Cayman Corporate Centre 190 Elgin Avenue George Town Cayman Islands

HONG KONG SHARE REGISTRAR

Computershare Hong Kong Investor Services Limited Shops 1712-1716, 17th Floor Hopewell Centre 183 Queen’s Road East Wanchai Hong Kong

PRINCIPAL BANK

China Construction Bank Dongsi Branch Room 2296, Building No. 1 No. 17, Cangjingguan Hutong Dongcheng District Beijing PRC

COMPANY WEBSITE

www.doumob.com

STOCK CODE

1917

香港主要營業地點

香港 灣仔 皇后大道東 248 號 大新金融中心 40 樓

股份過戶登記總處

Walkers Corporate Limited Cayman Corporate Centre 190 Elgin Avenue George Town Cayman Islands

香港股份過戶登記處

香港中央證券登記有限公司 香港 灣仔 皇后大道東 183 號 合和中心 17 樓 1712-1716 號舖

主要往來銀行

中國建設銀行東四支行 中國 北京市 東城區 藏經館胡同 17 號 1 幢 2296 室

公司網站

www.doumob.com

股份代號

1917

2021 INTERIM REPORT 中期報告

9

FINANCIAL PERFORMANCE HIGHLIGHTS 財務表現摘要

INTERIM RESULTS

For the six months ended 30 June 2021, the Group’s loss and other comprehensive income attributable to owners of the Company was RMB47.0 million as compared to that of the Company was RMB28.6 million for the corresponding period of last year. The basic loss per share for the six months ended 30 June 2021 was RMB0.021 (2020: RMB0.012).

INTERIM DIVIDEND

The Board has resolved not to declare any interim dividend for the six months ended 30 June 2021.

中期業績

截至 2021 年 6 月 30 日止六個月，本集團的 本公司擁有人應佔虧損及其他全面收益為 人民幣 47.0 百萬元，上年同期則為人民幣 28.6 百萬元。截至 2021 年 6 月 30 日止六個 月的每股基本虧損為人民幣 0.021 元（2020 年：人民幣 0.012 元）。

中期股息

董事會議決不宣派任何截至 2021 年 6 月 30 日止六個月的中期股息。

DOUMOB 豆盟科技有限公司

10

MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

We are an innovative operator of performance-based interactive advertising platform and service provider of integrated marketing solutions of public and private domains in the PRC. Our proprietary advertising platform and technologies provide advertisers with targeted advertising services and provide media publishers with systematic traffic monetizing solutions. Meanwhile, we are committed to opening up a marketing channel between public and private domains, helping customers to achieve low-cost marketing and customer acquisition and realize customers’ value throughout the entire life cycle. Our vision is to empower media publishers of all sizes to unlock their value, and to empower all enterprises to achieve marketing integration of public and private domains.

我們是中國創新的互動式效果廣告平台及 公私域營銷一體化服務供應商。我們的專 有廣告平台及技術為廣告主提供精准投放 服務，為媒體發佈者提供系統化流量變現 解決方案；同時致力於將公域營銷和私域 營銷打通，以幫助客戶實現低成本的營銷 獲客和全生命週期的客戶價值。我們的 願景是讓不同規模的媒體發佈者釋放其價 值，讓所有企業都能實現公私域營銷一體 化。

On the other hand, we are committed to building a programmatic mobile advertising platform and marketing cloud products following an “empowering（賦能型）” business model characterized by both social and economic values. Leveraging on our proprietary advertising business platform which directly connects advertisers with media publishers, we provide advertisers with targeted and diversified advertising services to optimize their mobile advertisements and achieve their objectives of acquiring customers efficiently. Our marketing cloud platform demonstrates the advertising efficacy of quality and effectiveness in one go, and provides customers with the “Empowerment Plan （賦能計劃）”. Through our marketing cloud platform activating connection with users in both domains, we help brands, content creators, media and advertisers to build private traffic and enhance their business value. The revenue from the marketing cloud products was around RMB0.9 million for the 2021 Interim.

另外，我們致力於打造程序化移動廣告平 台和營銷雲產品，堅持兼具社會價值和經 濟價值屬性的「賦能型」商業模型。我們的 專有廣告業務平台直接連接廣告主及媒體 發佈者，通過平台向廣告主提供針對性且 多元化的廣告服務，以優化彼等的移動廣 告及達致彼等高效獲客的目標。我們的營 銷雲平台具有品效合一的投放效果，提供 客戶「賦能計劃」，通過我們的營銷雲平台 激活用戶的全域連接，幫助品牌方、內容 創作者、媒體及廣告主打造私域流量，提 升其商業價值。於 2021 年中期，營銷雲產 品實現收益約為人民幣 0.9 百萬元。

2021 INTERIM REPORT 中期報告

11

MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

We keep on placing high importance on innovation and accumulation of capabilities in professional technology services with our constantly evolving products and technologies. We also constantly monitor the market development and customers’ demand for upgrades, devoting to the integration of online and offline “interactive marketing” to help advertisers improve overall marketing efficiency, and thereby promote digital marketing upgrade of traditional industries. While we are committed to providing quality media for advertisers, we return the right to approve advertisement content to App media publishers, so as to troubleshoot the security issue which the App media publishers are concerned about, ensuring absolute security of interactive advertising on their platforms and thus achieving an all-win situation of all parties, including the media, advertisers and users.

Comparing to the corresponding period in 2020, our total revenue in the first half of 2021 increased by 39.3%, mainly attributable to the recovery of the volume, pace and budget of the investment in advertising followed by resumption of work and production of our customers as the management of the domestic COVID-19 epidemic was under control comparing with the same period of 2020.

我們持續注重專業技術服務能力的創新和 積累，不斷進行產品和技術的更迭換代， 並時刻關注市場環境的變化及客戶需求的 升級，努力將線上和線下的「互動式營銷」 融合，幫助廣告主提高整體營銷效率，推 動傳統產業的數字營銷升級。致力於為廣 告主提供優質媒體的同時，將廣告審核權 還給 App 媒體主，以解決 App 媒體主擔憂 的安全性問題，保證其平台在投放互動廣 告的絕對安全性，以實現媒體、廣告主、 用戶等多方參與者共贏。

2021 年上半年的收益總額較 2020 年同期 增加 39.3%，主要原因為：相較於 2020 年 同期，國內 COVID-19 疫情的管理受控，客 戶復工復產，廣告投入數量、節奏及預算 有所恢復。

DOUMOB 豆盟科技有限公司

12

MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

During the first half of 2021, in order to achieve overall improvement in customers’ brand power, customer acquisition ability and monetization ability, we continued to spare no efforts in in-depth cooperation of interactive advertisements in quality media. As the Chinese Communist Party celebrates the 100th anniversary of its establishment in 2021, the Beijing Animation & Game Industry Alliance（北 京動漫遊戲產業協會） and Shanghai Animation and Cartoon Association（上海動漫行業協會）jointly organized a comic collection activity with the theme of “welcoming the 100th anniversary of the founding of Party（迎接建黨 100 周年）”. Fully utilizing our competitiveness in technology R&D, we provided support for the activity regarding its organization, work collection and online promotion, further demonstrating our capabilities to provide digital empowerment solutions in various contexts.

We will keep devoting to the R&D and iteration of performance-based interactive advertising technologies and marketing cloud products, and solving media connection advertising issues with upstream public-end technology and loyalty issue of traffic with downstream private-end technology, allowing “new customers” to improve their ability to acquire customers in public domain and monetize private traffic operation through marketing cloud products; and on the other hand, enabling “existing customers” to achieve efficient monetization in interactive advertising platform, incorporate loyal users in the public domain into the private domain, and connect offline users to online. These two technological businesses are integrated and synergized to open up a digital intelligent marketing channel for all contexts and all chains, ultimately achieving “online and offline marketing integration of public and private domains”, and further strengthening the overall competitiveness and production efficiency of the Company. It will be of great benefit to the sustainable growth of the Group in the long run.

2021 年上半年，我們為實現廣告主品牌 力、獲客能力和變現能力的全面提升，持 續深耕互動廣告在優質媒體的深度合作。 2021 年恰迎共產黨建黨 100 周年，北京動 漫遊戲產業協會與上海動漫行業協會共同 發起了「迎接建黨 100 周年」主題漫畫徵集 活動，我們充分利用自身技術研發優勢， 為該活動的發起、作品收集及線上宣傳等 助力；進一步驗證了我們為多類型場景提 供數字化賦能解決方案的能力。

我們將持續致力於互動式效果廣告技術和 營銷雲產品的研發和迭代，通過上游公域 端技術解決媒體鏈接投放問題，下游私域 端技術解決流量沉澱問題，使得「新客戶」 可以通過營銷雲產品，解決公域獲客能力 提升和私域流量運營變現；「老客戶」不僅 在互動廣告平台獲得高效率變現，還可以 將公域用戶沉澱至私域，線下用戶連接到 線上，這兩種技術業務互相融合、協同打 通全場景全鏈路數字化智慧營銷渠道，最 終達成「線上線下的公私域營銷一體化」進 一步增強企業整體競爭優勢和效益產出。 長期來看，這將對本集團的可持續增長大 有裨益。

2021 INTERIM REPORT 中期報告

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MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

FINANCIAL REVIEW

財務回顧

REVENUE

收益

The following table sets forth the breakdown of our revenue for the 2021 Interim and 2020 Interim:

下表載列我們 2021 年中期及 2020 年中期 的收益明細：

For the six months ended 30 June

截至 6 月 30 日止六個月

		2021		2020
		2021年		2020年
			(% of total		(% of total
		(RMB’000)	revenue)	(RMB’000)	revenue)
			（佔收益		（佔收益
		（人民幣千元）	總額百分比）（人民幣千元）		總額百分比）
		(Unaudited)		(Unaudited)
		（未經審核）		（未經審核）
Interactive advertising	互動廣告	47,370	97.9%	32,551	93.7%
Non-interactive advertising	非互動廣告	992	2.1%	2,176	6.3%
Total	總計	48,362	100%	34,727	100%

For the 2021 Interim, the total revenue was approximately RMB48.4 million representing an increase of approximately 39.3% as compared with the 2020 Interim. The increase of the total revenue was mainly due to the recovery of the volume, pace and budget of the investment in advertising followed by the gradual resumption of work and production of our customers as the management of the domestic COVID-19 epidemic was under control compared with the 2020 Interim.

2021 年中期的收益總額約為人民幣 48.4 百 萬元，較 2020 年中期上升約 39.3%。收益 總額上升主要由於相較於 2020 年中期，國 內 COVID-19 疫情的管理受控，客戶逐步復 工復產，廣告投入數量、節奏及預算有所 恢復。

14 DOUMOB 豆盟科技有限公司

MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

COST OF REVENUE

The cost of revenue was RMB43.5 million for 2021 Interim, representing an increase of 35.5% as compared with the 2020 Interim. This was mainly attributable to an increase of the traffic acquisition cost that should be paid to media publishers, which was in line with the increase of the total revenue.

GROSS PROFIT AND GROSS PROFIT MARGIN

Our gross profit was RMB4.8 million for the 2021 Interim, representing a year-on-year increase of approximately 84.9%; our gross profit margin was 10.0% for 2021 Interim, as compared with 7.5% for the 2020 Interim.

The increase was mainly attributable to the recovery of the volume, pace and budget of the investment in advertising followed by the gradual resumption of work and production of our customers as the management of the domestic COVID-19 epidemic was under control comparing with the same period of 2020, which contribute to the increase of our revenue and the slight improvement of our profitability.

EXPENSES

Selling and Distribution Expenses

Our selling and distribution expenses primarily consist of staff salaries and benefits. The selling and distribution expenses were RMB5.9 million for 2021 Interim, representing an increase of 29.6% as compared with the corresponding period of 2020. This was mainly attributable to the increase of the market development expenses for the marketing cloud products.

收益成本

2021 年中期的收益成本為人民幣 43.5 百萬 元，較 2020 年中期增加 35.5%，主要由於 隨著收益總額的增加，應向媒體發佈者支 付的流量獲取成本也相應增加。

毛利及毛利率

我們於 2021 年中期的毛利為人民幣 4.8 百 萬元，同比增加約 84.9%；2021 年中期 的毛利率為 10.0%，而 2020 年中期則為 7.5%。

該上升主要是由於相較於 2020 年同期，國 內 COVID-19 疫情的管理受控，客戶逐步復 工復產，廣告投入數量、節奏及預算有所 恢復，因而我們收益有所增加，且盈利能 力略有提升。

開支

銷售及分銷開支

我們的銷售及分銷開支主要包括員工薪金 及福利。2021 年中期的銷售及分銷開支 為人民幣 5.9 百萬元，較 2020 年同期增加 29.6%，主要原因是營銷雲產品的市場開拓 費增加。

2021 INTERIM REPORT 中期報告

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MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

Administrative Expenses

Our administrative expenses primarily consist of (i) staff salaries and benefits; (ii) amortization and depreciation charges; (iii) legal and professional fees; (iv) agent cost; (v) R&D expenditure; and (vi) auditor’s remuneration. The administrative expenses were RMB29.3 million for the 2021 Interim, representing an increase of 64.1% as compared with the 2020 Interim. This was mainly attributable to (1) the restricted shares we granted to eligible participants pursuant to the restricted share award scheme, which led to the increase in the Company’s staff compensation costs for the 2021 Interim by approximately RMB5.5 million (for details on the restricted share award scheme, please refer to the announcement of the Company published on 7 May 2020); (2) the increase in the amortization of intangible assets and depreciation of fixed assets; and (3) the increase in the third party consultancy fees and the human resources costs resulting from the exploration of the non-interactive advertising business and promotion of product upgrade.

Expected credit loss on financial asset

Our financial assets primarily consist of cash and cash equivalents, structured deposit, time deposits with original maturity over 3 months, trade receivables, contract assets, deposits and other receivables, investment in movies and drama, etc. Following the principle of prudence and considering the relatively difficult operating environment under the ongoing impact of the COVID-19 pandemic, we provided for expected credit losses of RMB15.8 million on trade receivables, contract assets and other receivables in accordance with HKFRS 9 “Financial Instruments”, representing an increase of 26.9% as compared with the 2020 Interim.

行政開支

我們的行政開支主要包括 (i) 員工薪金及 福利；(ii) 攤銷及折舊開支；(iii) 法律及專 業費用；(iv) 代理成本；(v) 研發開支；及 (vi) 核數師酬金。2021 年中期的行政開支 為人民幣 29.3 百萬元，較 2020 年中期增 加 64.1%，主要是由於 (1) 我們根據受限制 股份獎勵計劃向合資格參與人授予受限制 股份，致使 2021 年中期員工薪金增加約人 民幣 5.5 百萬元（受限制股份獎勵計劃詳情 請參照本公司於 2020 年 5 月 7 日發佈的公 告）；(2) 無形資產攤銷及固定資產折舊增 加；及 (3) 為拓展非互動類廣告業務及推進 產品升級，第三方顧問費用及人力成本增 加。

財務資產預期信貸虧損

我們的財務資產主要包括現金及現金等價 物、結構性存款、原到期日超過 3 個月的 定期存款、貿易應收款項、合約資產、按 金及其他應收款項、電影及戲劇投資等。 我們遵循審慎性原則，考慮到在 COVID-19 疫情持續影響下經營環境困難，故根據香 港財務報告準則第 9 號「金融工具」對貿易應 收款項、合約資產及其他應收款項計提預 期信貸虧損人民幣 15.8 百萬元，較 2020 年 中期增加 26.9%。

DOUMOB 豆盟科技有限公司

16

MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

Income Tax Credit

Our income tax credit were RMB0.9 million for the 2021 Interim, representing an increase of 156.3% as compared with the 2020 Interim. This was mainly attributable to (1) the increase in deferred tax arising out of the temporary difference of provision for impairment on trade receivables, contract assets and other receivables; and (2) the decrease in the enterprise income tax payable arising from the loss for this period. For the 2021 Interim, the nominal income tax rate for our major domestic operating entities was approximately 25%.

NON-HKFRS MEASURES

To supplement our consolidated financial information which is presented in accordance with HKFRS, we set forth below our adjusted net loss as an additional financial measure which is not presented in accordance with HKFRS. We believe this is meaningful, because the management has eliminated the potential impacts of certain items which were not considered indicative of our operating performance, and this would be useful for investors to compare our financial results directly with those of our peer companies.

所得稅抵免

我們於 2021 年中期的所得稅抵免為人 民幣 0.9 百萬元，較 2020 年中期增加 156.3%，主要是由於 (1) 貿易應收款項、 合約資產及其他應收款項的減值撥備相關 的暫時性差異導致的遞延稅項增加；及 (2) 本期企業所得稅應納稅額因虧損而有所減 少所致。於 2021 年中期，我們的境內主要 經營實體的名義所得稅率約為 25%。

非香港財務報告準則的計量

為對我們根據香港財務報告準則呈列的綜 合財務資料進行補充，我們於下文載列我 們的經調整純虧損作為並非根據香港財務 報告準則呈列的其他財務計量。我們相 信，此舉具有意義，原因為管理層已經消 除並無將之視為我們經營表現指標的若干 項目的潛在影響，且其有助投資者將我們 的財務業績直接與同業公司的業績進行比 較。

2021 INTERIM REPORT 中期報告

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MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

Adjusted net loss eliminates the effect of certain non-cash or non-recurring items, namely Listing expenses incurred in connection with the Global Offering. The term “adjusted net loss” is not defined under HKFRS. The use of adjusted net loss has material limitations as an analytical tool, as adjusted net loss does not include all items that impact our net loss for the year. The following table reconciles our adjusted net loss for the periods indicated to the most directly comparable financial measure calculated and presented in accordance with HKFRS:

經調整純虧損扣除若干非現金或非經常性 項目的影響，即與全球發售有關的上市開 支。「經調整純虧損」一詞於香港財務報告 準則項下未有定義。使用經調整純虧損作 為分析工具存在重大限制，原因為經調整 純虧損並不包括所有影響我們年內純虧損 的項目。下表為我們於所示期間的經調整 純虧損與根據香港財務報告準則計算及呈 列的最直接可比的財務計量的對賬：

		For the six months	For the six months
		ended 30 June
		截至6 月30 日止六個月
		2021	2020
		2021 年	2020年
		(RMB’000)	(RMB’000)
		（人民幣千元）	（人民幣千元）
		(Unaudited)	(Unaudited)
		（未經審核）	（未經審核）
Loss for the period	期內虧損	(47,306)	(28,797)
Adjustments for:	調整項目：
Share-based compensation costs	以股份為基礎的酬金成本	5,539	414
Adjusted net loss	經調整純虧損	(41,767)	(28,383)

Adjusted net loss of the Group increased from approximately RMB28.4 million for the 2020 Interim to approximately RMB41.8 million for the 2021 Interim.

本集團的經調整純虧損由 2020 年中期約人 民幣 28.4 百萬元增加至 2021 年中期約人民 幣 41.8 百萬元。

In light of the foregoing limitations for other financial measures, when assessing our operating and financial performance, adjusted net loss cannot be considered in isolation or as a substitute for our loss for the period, operating loss or any other operating performance measure that is calculated in accordance with HKFRS. In addition, because such measure may not be calculated in the same manner by all companies, it may not be comparable to other similar titled measures used by other companies.

鑒於上述其他財務計量的限制，於評估我 們的經營及財務表現時，不應單獨考慮經 調整純虧損或以此代替根據香港財務報告 準則計算的期內虧損、經營虧損或任何其 他經營表現的計量。此外，由於未必所有 公司均以相同方式計算此項計量，其不一 定能與其他公司所用的其他類似名目的計 量作比較。

18 DOUMOB 豆盟科技有限公司

MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

FINANCIAL POSITIONS

財務狀況

As of 30 June 2021, our total equity was approximately RMB179.5 million, as compared with approximately RMB221.6 million as of 31 December 2020. The decrease was mainly attributable to the loss from operating activities.

截至 2021 年 6 月 30 日，我們的權益總額約 為人民幣 179.5 百萬元，而截至 2020 年 12 月 31 日則約為人民幣 221.6 百萬元。該減 少主要由於經營活動產生虧損所致。

As of 30 June 2021, our net current assets were approximately RMB112.7 million, as compared with approximately RMB146.2 million as of 31 December 2020. The decrease was mainly attributable to the decrease in cash at banks and on hand and trade receivables and contract assets.

截至 2021 年 6 月 30 日，我們的流動資產淨 值約為人民幣 112.7 百萬元，而截至 2020 年 12 月 31 日則約為人民幣 146.2 百萬元。 該減少主要由於銀行及手頭現金減少和貿 易應收款項及合約資產減少所致。

LIQUIDITY AND FINANCIAL RESOURCES

流動資金及財務資源

		30 June	31 December
		2021	2020
		2021 年	2020年	Change %
		6 月30 日	12月31日	變動百分比
		(RMB’000)	(RMB’000)
		（人民幣千元）（人民幣千元）
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
Cash at banks and on hand	銀行及手頭現金	59,338	122,336	(51.5)%
Structured deposit	結構性存款金融產品
financialproduct		20,000	—	N/A不適用
Total	總計	79,338	122,336	(35.1)%

As of 30 June 2021, our cash at banks and on hand and the structured deposit financial product totaled RMB79.3 million, as compared with RMB122.3 million as of 31 December 2020. The change was mainly attributable to the payment of funds related to operating activities.

截至 2021 年 6 月 30 日，我們的銀行及手頭 現金和結構性存款金融產品合計為人民幣 79.3 百萬元，而截至 2020 年 12 月 31 日則 為人民幣 122.3 百萬元。該變動主要由於支 付有關經營活動的資金所致。

2021 INTERIM REPORT 中期報告

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MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

GEARING RATIO

As at 30 June 2021, our gearing ratio, which is calculated as total debt divided by total assets, was 11.9%, as compared with 16.7% as at 31 December 2020. The decrease was mainly attributable to the decrease in the trade payables.

CAPITAL EXPENDITURE

Our capital expenditure includes expenditures on furniture, fixtures and office equipment, computers and motor vehicles. For the 2021 Interim and 2020 Interim, the Group had no capital expenditure.

SIGNIFICANT INVESTMENTS HELD/FUTURE PLANS FOR SIGNIFICANT INVESTMENTS OR CAPITAL ASSETS, AND MATERIAL ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES

For the six months ended 30 June 2021, we did not engage in the above matters.

CHARGE ON ASSETS

As of 30 June 2021, no property, plant and equipment was pledged.

CONTINGENT LIABILITIES AND GUARANTEES

As of 30 June 2021, we did not have record of significant contingent liabilities, guarantees or any claim litigation against us.

資產負債比率

按債務總額除以資產總值計算，於 2021 年 6 月 30 日的資產負債比率為 11.9%，而於 2020 年 12 月 31 日則為 16.7%。該降低主 要由於貿易應付款項減少所致。

資本開支

我們的資本開支包括家具、裝置及辦公室 設備、電腦及汽車的開支。2021 年中期及 2020 年中期，本集團沒有資本開支。

所持重大投資╱重大投資或資本資產 未來計劃，以及重大收購、出售附屬 公司、聯營公司及合營公司

截至 2021 年 6 月 30 日止六個月，我們並無 涉及上述事宜。

資產抵押

截至 2021 年 6 月 30 日，概無質押任何物 業、廠房及設備。

或然負債及擔保

截至 2021 年 6 月 30 日，我們並無記錄重大 或然負債、擔保或針對我們的任何索償訴 訟。

DOUMOB 豆盟科技有限公司

20

MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

EMPLOYEES AND REMUNERATION POLICIES

As of 30 June 2021, our employee remuneration totaled approximately RMB19.7 million (including salary, bonus, share-based compensation, pension scheme contribution, other social security fund and other employee benefits) (30 June 2020: RMB13.3 million).

The remuneration of our employees is determined based on their performance, experience, competence and market comparables. Their remuneration package includes salaries, bonus related to our performance, allowances and state managed retirement benefit schemes for employees in the PRC. The Company also provides customized training to its staff to enhance their technical and product knowledge.

The Company has adopted a restricted share unit scheme on 14 August 2018 and a restricted share award scheme on 7 May 2020 to recognise and motivate the contributions by its employees and give incentives thereto in order to retain them, as well as to attract suitable personnel for further development of the Group. Please refer to the Prospectus, the announcement of the Company dated 7 May 2020 and the sections headed “Other Information — 2018 RSU Scheme” and “Other Information — 2020 RSAS” in this report for further details.

僱員及薪酬政策

截至 2021 年 6 月 30 日，我們的僱員薪酬 總額約為人民幣 19.7 百萬元（包含薪金、 花紅、以股份為基礎的酬金、退休計劃 供款、其他社會保障金及其他僱員福利） （2020 年 6 月 30 日：人民幣 13.3 百萬元）。

我們的僱員薪酬按彼等的表現、經驗及能 力，並參考市場內的可比較個案而釐定。 彼等的薪酬待遇包括薪金、與我們表現有 關的花紅、津貼以及中國僱員享有國家管 理的退休福利計劃。本公司亦向其員工提 供針對性培訓，以增進彼等的技術及產品 知識。

本公司於 2018 年 8 月 14 日採納一項受限制 股份單位計劃，並於 2020 年 5 月 7 日採納 一項受限制股份獎勵計劃，以表彰及鼓勵 僱員作出貢獻、藉提供激勵挽留僱員以及 吸引合適人員推動本集團的進一步發展。 更多詳情請參閱招股章程、本公司日期為 2020 年 5 月 7 日的公告及本報告「其他資料 — 2018 年受限制股份單位計劃」及「其他資 料 — 2020 年受限制股份獎勵計劃」各節。

2021 INTERIM REPORT 中期報告

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MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

USE OF NET PROCEEDS FROM THE GLOBAL OFFERING

全球發售所得款項淨額用途

The net proceeds from the Global Offering were HK$27 million and such net proceeds has applied in accordance with the proposed applications as disclosed in the Prospectus. As of 30 June 2021, the following table sets out the breakdown of the use of proceeds from Global Offering:

全球發售所得款項淨額為 27 百萬港元及有 關所得款項淨額已根據招股章程所披露的 擬定用途運用。截至 2021 年 6 月 30 日，下 表載列全球發售所得款項用途明細：

			As of 30 June 2021	As of 30 June 2021
			**截至2021 年6 **	月30 日
		Net	Utilised	Unutilised
Function	Percentage	proceeds	amount	amount
用途	佔比	所得款項淨額	已動用金額	未動用金額
		(HKD’000)	(HKD’000)	(HKD’000)
		（千港元）	（千港元）	（千港元）
To strengthen algorithm and data
mining capabilities of programmatic
advertising system and to invest in other
technologies in big data and artificial
intelligence
方案廣告系統運算法則及數據挖掘能力及投
資其他大數據及人工智能技術的增強	20%	5,400	5,400	—
To expand the base of advertisers and
media publishers
擴展廣告主及媒體發佈者基礎	20%	5,400	2,853	2,547
To invest in traffic acquisition cost for the
self-owned media publisher
自有媒體發佈者的流量獲取成本	20%	5,400	3,375	2,025
To pursue strategic cooperation,
investments and acquisitions
戰略合作、投資及收購	10%	2,700	2,700	—
To enhance the functionality and
architecture of the proprietary
advertising platform
專有廣告平台功能及架構的改善	10%	2,700	2,109	591
To develop new products
新產品的開發	5%	1,350	1,234	116
To expand and train our teams
團隊的拓展及培訓	5%	1,350	712	638
For working capital and general corporate
purposes
營運資金及一般企業用途	10%	2,700	2,700	—
Total
合計		27,000	21,083	5,917

DOUMOB 豆盟科技有限公司

22

MANAGEMENT DISCUSSION AND ANALYSIS 管理層討論與分析

As of 30 June 2021, the Company utilized about HK$21.1 million. The Company expects to fully utilize the balance of net proceeds of approximately HK$5.9 million in 2022 as stated in the Prospectus.

截至 2021 年 6 月 30 日，本公司已動用約 21.1 百萬港元。本公司預期在 2022 年，會 全數動用招股章程所述的所得款項淨額餘 款約 5.9 百萬港元。

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OTHER INFORMATION 其他資料

DIRECTORS’ AND CHIEF EXECUTIVE’S INTERESTS IN SECURITIES

董事及最高行政人員於證券的權益

As at 30 June 2021, the interests or short positions of the Directors and chief executive of the Company in the shares, underlying shares and debentures of the Company and its associated corporations (within the meaning of Part XV of the SFO), which (a) were required to be notified to the Company and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO (including interests and short positions which he was taken or deemed to have under such provisions of the SFO); or (b) were required, pursuant to section 352 of the SFO, to be recorded in the register referred to therein; or (c) were required to be notified to the Company and the Stock Exchange pursuant to the Model Code, were as follows:

於 2021 年 6 月 30 日，董事及本公司最高行 政人員於本公司及其相聯法團（定義見證券 及期貨條例第 XV 部）股份、相關股份及債 權證中擁有 (a) 根據證券及期貨條例第 XV 部第 7 及 8 分部須知會本公司及聯交所的權 益或淡倉（包括根據證券及期貨條例的有關 條文彼被當作或視為擁有的權益及淡倉）； 或 (b) 根據證券及期貨條例第 352 條須記入 該條所指登記冊內的權益或淡倉；或 (c) 根 據標準守則須知會本公司及聯交所的權益 或淡倉如下：

								Approximate
								percentage
							Number of	of the
							ordinary	Company’s
							shares	issued share
Name of	Director					Nature of Interest	interested (1)	capital (2)
								佔本公司
							擁有權益的	已發行股本的
董事姓名						權益性質	普通股數目 (1)	概約百分比 (2)
Mr. Yang Bin			(3)			Interest in controlled corporation	737,771,914	32.08%
楊斌先生	(3)					受控法團權益
						Trustee	206,566,614	8.98%
						受託人
Mr. Huang Kewang					(4)	Beneficial owner	7,598,714	0.33%
黃克旺先生		(4)				實益擁有人
Mr. Meng		Dawei		(5)		Beneficial owner	1,437,604	0.06%
孟大巍先生		(5)				實益擁有人

24 DOUMOB 豆盟科技有限公司

OTHER INFORMATION 其他資料

Notes:

• (1) All interest stated are long positions.

• (2) The calculation is based on the total number of 2,300,000,000 Shares in issue as at 30 June 2021.

• (3) The Shares are registered under the name of Evan Global, the issued share capital of which is owned as to 100% by Mr. Yang. Accordingly, Mr. Yang is deemed to be interested in all the Shares held by Evan Global for the purpose of Part XV of the SFO. As of 30 June 2021, the RSUs are registered under the name of ESOP Holdings, the issued share capital of which is owned as to 100% by Evan Global. Evan Global is whollyowned by Mr. Yang. Mr. Yang is the trustee of ESOP Holdings.

• (4) 16,214,269 underlying Shares were granted to Mr. Huang Kewang pursuant to the 2018 RSU Scheme, among which 3,809,430 Shares (after deduction of 1,054,850 vested RSUs sold for tax payment) were vested to Mr. Huang. Unvested RSUs were canceled on 13 April 2021, and 11,349,989 underlying Shares were granted to Mr. Huang on the same date under the 2020 RSAS, among which 3,789,284 Shares (after deduction of 977,711 vested Shares sold for payment of tax) were vested to Mr. Huang on 15 April 2021.

• (5) Mr. Meng Dawei is interested in 1,437,604 Shares granted to him under the 2020 RSAS.

SUBSTANTIAL SHAREHOLDERS’ INTERESTS

So far as our Directors are aware, as at 30 June 2021, the following persons have interests or short positions in Shares or underlying Shares of our Company which will be required to be disclosed to our Company and the Stock Exchange pursuant to the provisions of Divisions 2 and 3 of Part XV of the SFO or, directly or indirectly, interested in 10% or more of the nominal value of any class of share capital carrying rights to vote in all circumstances at general meetings of our Company:

附註：

• (1) 所示權益均為好倉。

• (2) 基於 2 0 2 1 年 6 月 3 0 日已發行股份總數 2,300,000,000股計算。

• (3) 股份以 Evan Global 名義登記，而楊先生擁 有 Evan Global 100% 已發行股本。因此， 就證券及期貨條例第 XV 部而言，楊先生被 視為於 Evan Global 持有的所有股份中擁有 權益。截至 2021 年 6 月 30 日，受限制股份 單位以 ESOP Holdings 名義登記，ESOP Holdings 的全部已發行股本由 Evan Global 擁有。Evan Global 由楊先生全資擁有。楊 先生為 ESOP Holdings 的受託人。

• (4) 根據 2 0 1 8 年受限制股份單位計劃， 16,214,269股相關股份已授予黃克旺先生， 其中3,809,430股股份（扣除已出售作稅務付 款的1,054,850個已歸屬受限制股份單位）已 歸屬予黃先生。未歸屬的受限制股份單位已 於2021年4月13日取消，而11,349,989股相 關股份於同日根據2020年受限制股份獎勵 計劃授予黃先生，其中3,789,284股股份（扣 除已出售作稅務付款的977,711股已歸屬股 份）已於2021年4月15日歸屬予黃先生。

• (5) 孟大巍先生於根據 2020 年受限制股份獎勵計 劃向其授出的 1,437,604 股股份中擁有權益。

主要股東的權益

就董事所知，於 2021 年 6 月 30 日，下列人 士於本公司股份或相關股份中擁有根據證 券及期貨條例第 XV 部第 2 及 3 分部的條文 須向本公司及聯交所披露的權益或淡倉， 或直接或間接擁有附有權利可在任何情況 下在本公司的股東大會上投票的任何類別 股本面值 10% 或以上的權益：

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OTHER INFORMATION 其他資料

											Number of			Approximate
											underlying	Number of		percentage
											shares	underlying		of the
								Number of			interested	shares		Company’s
								ordinary			under the	interested		issued
									shares		2018 RSU	under the		share
Name							Nature of Interest	interested		(1)	Schemes	2020 RSAS		capital (2)
											根據2018年	根據2020年
											受限制	受限制
											股份單位計劃	股份獎勵計劃		佔本公司
								擁有權益的			擁有權益的	擁有權益的		已發行股本的
名稱╱姓名							權益性質	普通股數目		(1)	相關股份數目	相關股份數目		概約百分比 (2)
Evan Global							Beneficial owner	737,771,914			—		—	32.08%
							實益擁有人
ESOP Holdings					(3)		Beneficial owner		—		206,566,614		—	8.98%
							實益擁有人
Mr. Yang Bin				(3)			Interest in a controlled	737,771,914			—		—	32.08%
							corporation
楊斌先生	(3)						受控法團權益
							Trustee		—		206,566,614		—	8.98%
							受託人
BLUEFOCUS							Beneficial owner	328,629,450			—		—	14.29%
INTERNATIONAL
藍色光標國際							實益擁有人
Blue Focus			(4)				Interest in a controlled	328,629,450			—		—	14.29%
							corporation
藍色光標	(4)						受控法團權益
Chengdu Hongdao							Beneficial owner	207,618,771			—		—	9.03%
							實益擁有人
Mr. Yang Zhenghong						(5)	Interest in a controlled	207,618,771			—		—	9.03%
							corporation; interest of a party
							to an agreement regarding
							interest in the Company
楊正宏先生		(5)					受控法團權益；與本公司權益有關
							的協議的訂約方權益

DOUMOB 豆盟科技有限公司

26

OTHER INFORMATION 其他資料

											Number of		Approximate
											underlying	Number of	percentage
											shares	underlying	of the
									Number of		interested	shares	Company’s
									ordinary		under the	interested	issued
									shares		2018 RSU	under the	share
Name								Nature of Interest	interested	(1)	Schemes	2020 RSAS	capital (2)
											根據2018年	根據2020年
											受限制	受限制
											股份單位計劃	股份獎勵計劃	佔本公司
									擁有權益的		擁有權益的	擁有權益的	已發行股本的
名稱╱姓名								權益性質	普通股數目	(1)	相關股份數目	相關股份數目	概約百分比 (2)
Hongdao Investment							(5)	interest of a party to an	207,618,771		—	—	9.03%
								agreement regarding interest
								in the Company
弘道投資	(5)							與本公司權益有關的協議的訂約方
								權益
Beijing Dongfang								interest of a party to an	207,618,771		—	—	9.03%
Hongdao Assets								agreement regarding interest
Management								in the Company
Company Limited						(5)
北京東方弘道資產管理								與本公司權益有關的協議的訂約方
有限責任公司			(5)					權益
Summer	Holdings				(6)			Beneficial owner	151,797,422		—	—	6.60%
								實益擁有人
Ms. Chen Xiaona				(6)				Interest in a controlled	151,797,422		—	—	6.60%
								corporation
陳曉娜女士		(6)						受控法團權益
								Beneficial owner	—		12,056,800	28,132,534	1.75%
								實益擁有人

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OTHER INFORMATION 其他資料

Notes:

• (1) All interests stated are long positions.

• (2) The calculation is based on the total number of 2,300,000,000 Shares in issue as at 30 June 2021.

• (3) The entire issued share capital of Evan Global is directly owned by Mr. Yang. Accordingly, Mr. Yang is deemed to be interested in such number of Shares held by Evan Global. The entire issued share capital of ESOP Holdings is directly owned by Evan Global which in turn is directly owned by Mr. Yang. Accordingly, Mr. Yang is deemed to be interested in such number of Shares held by ESOP Holdings.

• (4) T h e e n t i r e i s s u e d s h a r e c a p i t a l o f B L U E F O C U S INTERNATIONAL is directly owned by Blue Focus. Accordingly, Blue Focus is deemed to be interested in such number of Shares held by BLUEFOCUS INTERNATIONAL.

• (5) The entire issued share capital of Chengdu Hongdao is directly owned by Mr. Yang Zhenghong. Accordingly, Mr. Yang Zhenghong is deemed to be interested in such number of Shares held by Chengdu Hongdao. In addition, pursuant to an agreement dated 2 May 2018 between Mr. Yang Zhenghong and Hongdao Investment, Mr. Yang Zhenghong made entrustment arrangements with Hongdao Investment regarding the distribution of the profits generated from the 9.03% of the equity interest that Chengdu Hongdao holds in our Company. Accordingly, Hongdao Investment is deemed to be interested in such number of Shares held by Chengdu Hongdao. Furthermore, Hongdao Investment is a limited liability partnership organized and existing under the laws of the PRC. The general partner of Hongdao Investment is Beijing Dongfang Hongdao Assets Management Company Limited（北京東方弘道資產管理有限責任公司）, which is owned directly as to 31.25% by Mr. Yang Zhenghong. Accordingly, each of Beijing Dongfang Hongdao Assets Management Company Limited and Mr. Yang Zhenghong is deemed to be interested in such number of Shares held by Chengdu Hongdao.

• (6) The entire issued share capital of Summer Holdings is directly owned by Ms. Chen Xiaona. Accordingly, Ms. Chen is deemed to be interested in such number of Shares held by Summer Holdings. Ms. Chen is interested in RSUs representing 40,189,334 underlying Shares granted to her, among which 12,056,800 underlying Shares were vested. Unvested RSUs were cancelled on 13 April 2021, and 28,132,534 underlying Shares were granted to Ms. Chen on the same date under the 2020 RSAS.

附註：

• (1) 所示權益均為好倉。

• (2) 基於 2021 年 6 月 30 日已發行股份總數 2,300,000,000 股計算。

• (3) 楊先生直接擁有 Evan Global 全部已發行股 本。因此，楊先生被視為於 Evan Global 持 有的有關股份數目中擁有權益。Evan Global 直接擁有 ESOP Holdings 全部已發行股本， 而楊先生直接擁有 Evan Global。因此，楊 先生被視為於 ESOP Holdings 持有的有關股 份數目中擁有權益。

• (4) 藍色光標直接擁有藍色光標國際全部已發行 股本。因此，藍色光標被視為於藍色光標國 際持有的有關股份數目中擁有權益。

• (5) Chengdu Hongdao 的全部已發行股本由楊 正宏先生直接擁有。因此，楊正宏先生被視 作於 Chengdu Hongdao 所持有股份數目中 擁有權益。此外，根據楊正宏先生與弘道投 資訂立日期為 2018 年 5 月 2 日的協議，楊正 宏先生就對 Chengdu Hongdao 於本公司所 持 9.03% 股權產生的溢利進行分配與弘道投 資訂立委託安排。因此，弘道投資被視為於 Chengdu Hongdao 持有的有關股份數目中 擁有權益。此外，弘道投資根據中國法律成 立及存續為有限合夥企業。北京東方弘道資 產管理有限責任公司為弘道投資的普通合夥 人，楊正宏先生直接擁有北京東方弘道資產 管理有限責任公司 31.25% 股權。因此，北 京東方弘道資產管理有限責任公司及楊正宏 先生各自被視為於 Chengdu Hongdao 持有 的有關股份數目中擁有權益。

• (6) 陳曉娜女士直接擁有 Summer Holdings 全部已發行股本。因此，陳女士被視為於 Summer Holdings 持有的有關股份數目中擁 有權益。陳女士於向其授出的受限制股份單 位（相當於 40,189,334 股相關股份）中擁有權 益，其中 12,056,800 股相關股份已歸屬。未 歸屬的受限制股份單位已於 2021 年 4 月 13 日取消，而 28,132,534 股相關股份於同日根 據 2020 年受限制股份獎勵計劃授予陳女士。

DOUMOB 豆盟科技有限公司

28

OTHER INFORMATION 其他資料

2018 RSU SCHEME

In recognition of the contributions of our management team and employees and to incentivize them to further promote our development after Listing, on 9 August 2018, our founders, namely Mr. Yang, Ms. Chen Xiaona and Mr. Zheng Shunqi, through their respective offshore holding companies, transferred 1,789,458, 298,236 and 149,129 Shares to ESOP Holdings, for the purpose of establishing the 2018 RSU Scheme. On 14 August 2018, we adopted the 2018 RSU Scheme, pursuant to which RSUs representing a total of 210,219,991 underlying Shares approximately 9.1% of the total issued share capital of our Company immediately upon the completion of the Capitalization Issue, Share split and the Global Offering) were reserved for the vesting of RSUs granted under the 2018 RSU Scheme.

The purpose of the 2018 RSU Scheme is to incentivise Directors, senior management and employees for their contribution to our Group, to attract, motivate and retain skilled and experienced personnel to strive for the future development and expansion of our Group by providing them with the opportunity to own equity interests in our Company.

For the sake of saving administration costs, the Company and the granted employees unanimously agreed to cancel the granted but unvested RSUs under the 2018 RSU Scheme through negotiation on 13 April 2021. On 15 April 2021, the Company granted the restricted shares, the value of which is equivalent to the value of the cancelled RSUs, to those employees under the 2020 RSAS.

A summary of the terms of the 2018 RSU Scheme has been set out in the section headed “D. RSU Scheme” in Appendix V of the Prospectus.

2018 年受限制股份單位計劃

為表彰我們管理層團隊及僱員的貢獻以及激 勵彼等於上市後進一步推動我們的發展， 於 2018 年 8 月 9 日，我們的創辦人楊先 生、陳曉娜女士及鄭順麒先生透過彼等各自 的離岸控股公司向 ESOP Holdings 分別 轉讓 1,789,458 股、 298,236 股及 149,129 股 股份，以成立 2018 年受限制股份單位計 劃。於 2018 年 8 月 14 日，我們採納 2018 年 受限制股份單位計劃，據此，相當於合共 210,219,991 股相關股份（相當於緊隨資本 化發行、股份分拆及全球發售完成後本公 司全部已發行股本約 9.1%）的受限制股份 單位已保留作根據 2018 年受限制股份單位 計劃授出的受限制股份單位歸屬用途。

2018 年受限制股份單位計劃旨在獎勵董 事、高級管理層及僱員對本集團作出的貢 獻，以吸引、激勵及挽留富有技術及經驗 的人員，透過向彼等提供擁有本公司股權 的機會致力於為本集團未來發展及擴充。

出於節約行政成本的考量，於 2021 年 4 月 13 日，本公司與被授予員工協商一致同意 取消在 2018 年受限制股份單位計劃下已授 予但尚未歸屬的受限制股份單位。於 2021 年 4 月 15 日，本公司向該等員工授予 2020 年受限制股份獎勵計劃下的受限制股份（與 取消的受限制股份單位價值相等）。

2018 年受限制股份單位計劃條款之概要載 於招股章程附錄五「D. 受限制股份單位計 劃」一節。

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OTHER INFORMATION 其他資料

Details of the RSUs under the 2018 RSU Scheme as at 30 June 2021 are set out below:

於 2021 年 6 月 30 日根據 2018 年受限制股 份單位計劃的受限制股份單位的詳情載列 如下：

		Number of underlying Shares under the 2018 RSU Scheme during the Reporting Period	Number of underlying Shares under the 2018 RSU Scheme during the Reporting Period	Number of underlying Shares under the 2018 RSU Scheme during the Reporting Period	Number of underlying Shares under the 2018 RSU Scheme during the Reporting Period
		於報告期內2018年受限制股份單位計劃項下的相關股份數目
	Outstanding as at					Outstanding as at
Name of grantees	1 January 2021	Granted	Vested	Lapsed	Cancelled	30 June 2021
	於2021年1月1日					於2021年6月30日
承授人姓名	授出尚未歸屬	已授出	已歸屬	已失效	已取消	授出尚未歸屬
Director
董事
Huang Kewang	11,349,989	—	—	—	11,349,989		—
黃克旺
Others
其他
12 employees and consultants	80,896,018	—	—	—	80,896,018		—
12名僱員及顧問
Total
合計	92,246,007	—	—	—	92,246,007		—

For the RSUs granted to the named individual grantees of the RSU set out in the table above, they shall (unless our Company shall otherwise determine and so notify the RSU Participant in writing and subject to the below conditions) vest as follows:

向上表所載受限制股份單位的指定個別承 授人授出的受限制股份單位須按以下方式 歸屬（除非本公司另有決定並以書面通知受 限制股份單位參與者，並須待以下條件達 成後方可作實）：

• (i) as to 20% of the RSUs on the expiry date of the sixmonth period from the Listing Date;

• (i) 20% 的受限制股份單位於上市日期起 計六個月期間的屆滿日期歸屬；

30 DOUMOB 豆盟科技有限公司

OTHER INFORMATION 其他資料

• (ii) as to 10% of the RSUs on 10 March 2020;

• (iii) as to 30% of the RSUs on 10 March 2021;

• (iv) as to 20% of the RSUs on 10 March 2022; and

• (v) as to 20% of the RSUs on 10 March 2023.

The 2018 RSU Scheme is not subject to the provisions of Chapter 17 of the Listing Rules as the 2018 RSU Scheme does not involve the grant of options by the Company to subscribe for new Shares. Since the Listing Date, the Company did not have any share option schemes.

2020 RSAS

On 7 May 2020 (the “Adoption Date”), our Company resolved to adopt the 2020 RSAS in order to provide our employees with an opportunity to acquire a proprietary interest in the Company and to encourage and retain such individuals to work with the Company, and to provide additional incentive for them to achieve performance goals. Unless early terminated by the Board, the 2020 RSAS shall continue in full force and effect from the Adoption Date for a term of 10 years. According to the 2020 RSAS, the maximum number of Shares to be awarded is 230,000,000 Shares, representing 10% of the issued shares of the Company as at the Adoption Date. The restricted Shares to be granted comprise (i) existing Shares purchased by the trustee (at the instruction of the Company) on the market; and (ii) new Shares to be allotted and issued by the Company, the costs of which will be borne by the Company. All such restricted Shares will be held by the trustee upon trust for the benefit of the selected participants before vesting. The restricted Shares held by the trustee upon trust on behalf of the selected participant pursuant to the provisions of the 2020 RSAS shall vest in such selected participant in accordance with the vesting schedule (if any) and the terms and conditions as set out in the notice of grant, and the trustee shall cause the restricted Shares to be transferred to such selected participant or his/ her nominee or agent on the vesting date.

• (ii) 10% 的受限制股份單位於 2020 年 3 月 10 日歸屬；

• (iii) 30% 的受限制股份單位於 2021 年 3 月 10 日歸屬；

• (iv) 20% 的受限制股份單位於 2022 年 3 月 10 日歸屬；及

• (v) 20% 的受限制股份單位於 2023 年 3 月 10 日歸屬。

由於 2018 年受限制股份單位計劃不涉及本 公司授出認購新股份的購股權，故 2018 年 受限制股份單位計劃毋須遵守上市規則第 17 章的條文。自上市日期起，本公司並無 任何購股權計劃。

2020 年受限制股份獎勵計劃

於 2020 年 5 月 7 日（「採納日期」），本公司 決定採用 2020 年受限制股份獎勵計劃，以 便為我們的員工提供獲得本公司專有權益 的機會，鼓勵和挽留這些個人與本公司合 作，並為他們實現業績目標提供額外的激 勵。除非董事會提前終止，否則 2020 年受 限制股份獎勵計劃自採納日期起計 10 年內 維持十足效力及生效。根據 2020 年受限制 股份獎勵計劃，將予獎勵的最高股份數目 為 230,000,000 股股份，佔本公司於採納 日期已發行股份的 10%。將予授出的受限 制股份包括 (i) 受託人（按本公司指示）於市 場上購入的現有股份；及 (ii) 本公司將予配 發及發行的新股份，有關成本將由本公司 承擔。所有有關受限制股份將於歸屬前由 受託人為選定參與者的利益以信託方式持 有。受託人根據 2020 年受限制股份獎勵計 劃的條文代表選定參與者以信託方式持有 的受限制股份將根據授出通知所載的歸屬 時間表（如有）以及條款及條件歸屬予該選 定參與者，而受託人須促使於歸屬日期將 受限制股份轉讓予該選定參與者或其代名 人或代理。

2021 INTERIM REPORT 中期報告

31

OTHER INFORMATION 其他資料

During the Reporting Period, the trustee of the 2020 RSAS, pursuant to the terms of the rules and trust deed of the 2020 RSAS, acquired 6,693,401 Shares at an aggregate consideration of approximately HK$901,312 (including transaction costs), and the Company has not issued any new Shares pursuant to the 2020 RSAS.

於報告期內，2020 年受限制股份獎勵計劃 的受託人根據 2020 年受限制股份獎勵計劃 規則及信托契據之條款以總代價約 901,312 港元（包括交易成本）收購 6,693,401 股股 份，且本公司並無根據 2020 年受限制股份 獎勵計劃發行任何新股份。

Details of the number of Shares awarded under the 2020 RSAS during the Reporting Period are set out below:

於報告期內 2020 年受限制股份獎勵計劃項 下已授出股份數目之詳情載列如下：

		Number of underlying	Shares under the 2020 RSAS during the Reporting	Shares under the 2020 RSAS during the Reporting	Period
		於報告期內2020年受限制股份獎勵計劃項下的相關股份數目
	Outstanding as at					Outstanding as at
Name of grantees	1 January 2021	Granted	Vested	Lapsed	Cancelled	30 June 2021
	於2021年1月1日					於2021年6月30日
承授人姓名	授出尚未歸屬	已授出	已歸屬	已失效	已取消	授出尚未歸屬
Director
董事
Huang Kewang
黃克旺	—	11,349,989	4,766,995	—	—	6,582,994
Others
其他
15 employees and consultants
15名僱員及顧問	3,054,614	81,462,268	35,851,696	329,150	—	48,336,036
Total
合計	3,054,614	92,812,257	40,618,691	329,150	—	54,919,030

The 2020 RSAS does not constitute a share option scheme or an arrangement analogous to a share option scheme for the purpose of Chapter 17 of the Listing Rules and is a discretionary scheme of the Company.

就上市規則第 17 章而言，2020 年受限制股 份獎勵計劃並不構成購股權計劃，亦不構 成與購股權計劃類似的安排。該計劃為本 公司的酌情計劃。

MOVEMENTS IN SHARE CAPITAL

There is no change to share capital of the Company during the Reporting Period.

股本變動

於報告期內，本公司的股本並無變動。

32 DOUMOB 豆盟科技有限公司

OTHER INFORMATION 其他資料

PURCHASE, SALE OR REDEMPTION OF LISTED SECURITIES

Neither the Company nor its subsidiaries had purchased, sold or redeemed any of the Company’s listed securities during the Reporting Period.

INTERIM DIVIDEND

The Board has resolved not to declare any interim dividend for the six months ended 30 June 2021.

COMPLIANCE WITH CG CODE

The Company’s corporate governance practices are based on the principles and code provisions as set out in the CG Code contained in Appendix 14 to the Listing Rules. During 2021 Interim, our Company has complied with all applicable code provisions as set out in the CG Code save for the deviation from code provision A.2.1, which stipulates that the roles of chairman and chief executive officer should be separate and should not be performed by the same individual.

Mr. Yang is our founder, chairman of the Board and CoCEO. With extensive experience in the online advertisement industry, Mr. Yang is responsible for the overall management, decision-making and strategy planning of our Group and is instrumental to our Group’s growth and business expansion since establishment. Since Mr. Yang is the key person for our Group’s development and he will not undermine our Group’s interests in any way under any circumstances, our Board considers that vesting the roles of chairman and chief executive officer in the same person, Mr. Yang, would not create any potential harm to the interest of our Group and it is, on the contrary, beneficial to the management of our Group. On 12 September 2019, Mr. Huang Kewang was appointed as a Co-CEO who began to perform the functions of CEO together with Mr. Yang. In addition, the operation of the Senior Management and our Board, which are comprised of experienced individuals, effectively checks and balances the power and authority of Mr. Yang, as both the chairman and Co-CEO of our Group. Our Board currently comprises four executive Directors (including Mr. Yang), one non-executive Director and three independent non-executive Directors and therefore has a fairly strong independence element in its composition.

The Board will continue to review and monitor the corporate governance practices of the Company for the purpose of complying with the CG Code and maintaining a high standard of corporate governance of the Company.

購回、出售或贖回上市證券

本公司或其附屬公司於報告期內概無購 回、出售或贖回本公司任何上市證券。

中期股息

董事會議決不宣派任何截至 2021 年 6 月 30 日止六個月的中期股息。

遵守企業管治守則

本公司的企業管治常規乃基於上市規則附 錄 14 企業管治守則所載的原則及守則條 文。於 2021 年中期內，本公司已遵守企業 管治守則所載的一切適用守則條文，惟訂 明主席與行政總裁的⻆色應有區分，並不 應由同一人兼任的守則條文第 A.2.1 條除 外。

楊先生為創辦人、董事會主席兼聯席行政 總裁。楊先生在線上廣告行業擁有豐富經 驗，負責本集團整體管理、決策及戰略規 劃，且自本集團成立以來對本集團成長及 業務擴張貢獻良多。由於楊先生為本集團 發展的關鍵人物及彼於任何情況下不會以 任何方式損害本集團的利益，董事會認 為，主席及行政總裁的角色由同一人（即楊 先生）擔任不會對本集團的利益構成任何 潛在損害，反之對本集團的管理有利。於 2019 年 9 月 12 日，黃克旺先生被任命為聯 席行政總裁，開始與楊先生共同履行行政 總裁的職責。此外，由經驗豐富的人才組 成的高級管理層及董事會營運可有效監察 及平衡本集團主席兼聯席行政總裁楊先生 的權力及職權。董事會目前由四名執行董 事（包括楊先生）、一名非執行董事及三名 獨立非執行董事組成，因此其構成的獨立 程度相當大。

董事會將持續檢討及監察本公司的企業管 治常規，以確保本公司符合企業管治守 則，並維持高水平的企業管治。

2021 INTERIM REPORT 中期報告

33

OTHER INFORMATION 其他資料

MODEL CODE FOR SECURITIES TRANSACTIONS BY DIRECTORS

Our Company has adopted the Model Code as set out in Appendix 10 to the Listing Rules as its own code of conduct regarding directors’ securities transactions.

Having made specific enquiry of all Directors, all of them have confirmed that they have complied with the Model Code and our Company’s own code of conduct regarding directors’ securities transactions throughout the 2021 Interim.

SUFFICIENCY OF PUBLIC FLOAT

Based on the information available to our Company and the knowledge of the Directors, our Company maintained sufficient public float during the Reporting Period.

CHANGES IN DIRECTORS’ INFORMATION

During the Reporting Period, there is no other information required to be disclosed pursuant to Rule 13.51B(1) of the Listing Rules.

COMPLIANCE WITH LAWS AND REGULATIONS

For the six months ended 30 June 2021, our Company was in compliance with relevant laws and regulations which had significant impact on our Company. For the six months ended 30 June 2021, our Company did not involve any material legal proceedings.

AUDIT COMMITTEE

The Audit Committee consists of three members, namely Mr. Chan Yiu Kwong, Mr. Liu Binghai and Mr. Wang Yingzhe, each of whom is an independent non-executive Director. The chairman of the Audit Committee is Mr. Chan Yiu Kwong who possesses appropriate accounting and related financial management expertise.

董事進行證券交易的標準守則

本公司已採納上市規則附錄 10 所載標準守 則作為其本身有關董事進行證券交易的行 為守則。

經向全體董事作出具體查詢後，彼等全部 確認於 2021 年中期內已遵守標準守則及本 公司本身有關董事進行證券交易的行為守 則。

足夠公眾持股量

根據本公司所獲得的公開資料及就董事所 知，於報告期內，本公司已維持足夠公眾持 股量。

董事資料之變動

於報告期內，概無其他資料須依據上市規 則第 13.51B(1) 項披露。

遵守法律及法規

截至 2021 年 6 月 30 日止六個月，本公司 遵守對本公司有重大影響之相關法律及法 規。截至 2021 年 6 月 30 日止六個月，本公 司並無涉及任何重大法律訴訟。

審核委員會

審核委員會由三名成員組成，即陳耀光先 生、劉炳海先生及王英哲先生，彼等各自 均為獨立非執行董事。審核委員會主席為 陳耀光先生，彼具備適當的會計和相關財 務管理專長。

34 DOUMOB 豆盟科技有限公司

OTHER INFORMATION 其他資料

REVIEW OF THE INTERIM FINANCIAL INFORMATION

The unaudited condensed consolidated interim financial information for the six months ended 30 June 2021 was reviewed by the Audit Committee in conjunction with BDO Limited, the external auditor of the Company, in accordance with Hong Kong Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”. The Audit Committee was satisfied that the Company’s unaudited financial information was prepared in accordance with applicable accounting standards.

審閱中期財務資料

截至 2021 年 6 月 30 日止六個月的未經審核 中期簡明綜合財務資料已由審核委員會及 本公司的外聘核數師香港立信德豪會計師 事務所有限公司根據香港審閱委聘準則第 2410 號「實體之獨立核數師審閱中期財務 資料」進行審閱。審核委員會已信納本公司 未經審核財務資料乃根據適用的會計準則 編製。

2021 INTERIM REPORT 中期報告

35

REPORT ON REVIEW OF CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表審閱報告

TO THE BOARD OF DIRECTORS OF DOUMOB

(incorporated in the Cayman Islands with limited liability)

致豆盟科技有限公司董事會

（於開曼群島註冊成立的有限公司）

INTRODUCTION

緒言

We have reviewed the interim condensed consolidated financial statements set out on pages 38 to 72 which comprise the condensed consolidated statement of financial position of Doumob (the “Company”) and its subsidiaries (collectively referred to as the “Group”) as of 30 June 2021 and the related condensed consolidated statement of profit or loss and other comprehensive income, condensed consolidated statement of changes in equity and condensed consolidated statement of cash flows for the six-month period then ended, and a summary of significant accounting policies and other explanatory notes.

我們已審閱第 38 至 72 頁所載豆盟科技有限 公司（「貴公司」）及其附屬公司（統稱為「貴 集團」）的中期簡明綜合財務報表，當中包 括於 2021 年 6 月 30 日的簡明綜合財務狀況 表，及截至該日止六個月期間的有關簡明 綜合損益及其他全面收益表、簡明綜合權 益變動表及簡明綜合現金流量表以及重要 會計政策概要及其他說明附註。

The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 “Interim Financial Reporting” (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). The directors are responsible for the preparation and presentation of the interim condensed consolidated financial statements in accordance with HKAS 34.

根據香港聯合交易所有限公司證券上市規 則規定，中期財務資料報告須遵照其相關 條文及由香港會計師公會（「香港會計師公 會」）頒佈的香港會計準則第 34 號「中期財 務報告」（「香港會計準則第 34 號」）編製。 董事須負責根據香港會計準則第 34 號編製 及呈列該中期簡明綜合財務報表。

Our responsibility is to express a conclusion on the interim condensed consolidated financial statements based on our review. This report is made solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.

我們的責任為根據我們的審閱對此中期簡 明綜合財務報表作出結論，並按照我們協 定的委聘條款，僅向 閣下（作為整體）報 告，除此之外本報告別無其他目的。我們 不會就本報告內容向任何其他人士負上或 承擔任何責任。

36 DOUMOB 豆盟科技有限公司

REPORT ON REVIEW OF CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表審閱報告

SCOPE OF REVIEW

審閱範圍

We conducted our review in accordance with Hong Kong Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the HKICPA. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Hong Kong Standards on Auditing (“HKSAs”) and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

我們已按照由香港會計師公會頒佈的香港 審閱委聘準則第 2410 號「實體之獨立核數 師審閱中期財務資料」進行審閱，審閱中期 財務資料包括主要向負責財務和會計事務 的人員作出詢問，及進行分析性和其他審 閱程序。審閱範圍遠少於根據香港審計準 則（「香港審計準則」）進行審核的範圍，故 我們無法保證我們將知悉在審核中可能被 發現的所有重大事項。因此，我們不會發 表審核意見。

CONCLUSION

結論

Based on our review, nothing has come to our attention that causes us to believe that the interim condensed consolidated financial statements are not prepared, in all material respects, in accordance with HKAS 34.

按照我們的審閱結果，我們並無發現任何 事項，令我們相信中期簡明綜合財務報表 在各重大方面未有根據香港會計準則第 34 號編製。

BDO Limited

Certified Public Accountants

香港立信德豪會計師事務所有限公司

執業會計師

Wan Che Bun

Practising Certificate Number P05804 Hong Kong, 27 August 2021

尹子斌

執業證書編號 P05804 香港，2021 年 8 月 27 日

2021 INTERIM REPORT 中期報告

37

CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME 簡明綜合損益及其他全面收益表

For the six months ended 30 June 2021 截至 2021 年 6 月 30 日止六個月

				Six months ended 30 June	Six months ended 30 June	Six months ended 30 June
				截至6月30日止六個月
				2021		2020
				2021年		2020年
		Notes		(RMB’000)		(RMB’000)
		附註		（人民幣千元）		（人民幣千元）
				(Unaudited)		(Unaudited)
				（未經審核）		（未經審核）
Revenue	收益	5		48,362		34,727
Cost of sales	銷售成本			(43,521)		(32,109)
Gross profit	毛利			4,841		2,618
Other income and other net gains	其他收入及其他收益淨額	6		1,395		2,771
Change in fair value of:	以下各項的公允值變動：
— financial assets at fair value	—按公允值計入損益的
through profit or loss	財務資產			(3,295)		349
Selling and distribution expenses	銷售及分銷開支			(5,940)		(4,585)
Administrative expenses	行政開支			(29,288)		(17,848)
Expected credit loss on financial	財務資產預期信貸虧損
assets				(15,780)		(12,436)
Finance costs	融資成本	7		(95)		—
Loss before income tax	除所得稅前虧損	8		(48,162)		(29,131)
Income tax credit	所得稅抵免	9		856		334
Loss for theperiod	期內虧損			(47,306)		(28,797)
Loss and total comprehensive	以下人士應佔期內虧損及
income for the period	全面收益總額：
attributable to:
Owners of the Company	本公司擁有人			(47,009)		(28,606)
Non-controllinginterests	非控股權益			(297)		(191)
				(47,306)		(28,797)
Loss per share attributable to the	本公司擁有人應佔每股
owners of the Company:	虧損：
Basic and diluted	基本及攤薄			RMB(0.021)		RMB(0.012)
		11		人民幣(0.021)元		人民幣(0.012)元

38 DOUMOB 豆盟科技有限公司

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 簡明綜合財務狀況表

As at 30 June 2021 於 2021 年 6 月 30 日

			30 June	31 December
			2021	2020
			2021 年	2020年
			6 月30 日	12月31日
		Notes	(RMB’000)	(RMB’000)
		附註	（人民幣千元）（人民幣千元）
			(Unaudited)	(Audited)
			（未經審核）	（經審核）
ASSETS AND LIABILITIES	資產及負債
Non-current assets	非流動資產
Property, plant and equipment	物業、廠房及設備	12	4,432	5,698
Intangible assets	無形資產	13	39,328	45,866
Non-current other receivables	非即期其他應收款項	16	362	—
Financial assets at fair value through	按公允值計入損益的財務
profit or loss	資產		20,514	23,828
Deferred tax assets	遞延稅項資產		3,352	2,412
			67,988	77,804
Current assets	流動資產
Trade receivables	貿易應收款項	14	4,328	5,832
Contract assets	合約資產	15	21,193	34,363
Deposits, prepayments and other	按金、預付款項及其他應收
receivables	款項	16	30,810	25,571
Financial assets at fair value through	按公允值計入損益的財務
profit or loss	資產		20,000	—
Amounts due from shareholders	應收股東款項	17	186	188
Time deposits with original maturity	原到期日超過3個月的定期
over 3 months	存款	18	—	32,622
Cash and cash equivalents	現金及現金等價物		59,338	89,714
			135,855	188,290
Current liabilities	流動負債
Trade payables	貿易應付款項	19	9,276	21,754
Contract liabilities	合約負債	5	2,522	4,968
Accruals and other payables	應計費用及其他應付款項	20	8,020	12,138
Lease liabilities – current	租賃負債—流動		2,438	2,386
Income taxpayable	應付所得稅		850	850
			23,106	42,096
Net current assets	流動資產淨值		112,749	146,194
Non-current liabilities	非流動負債
Lease liabilities – non-current	租賃負債—非流動		1,207	2,440
			1,207	2,440
Net assets	資產淨值		179,530	221,558

2021 INTERIM REPORT 中期報告

39

CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 簡明綜合財務狀況表

As at 30 June 2021 於 2021 年 6 月 30 日

			30 June	31 December
			2021	2020
			2021 年	2020年
			6 月30 日	12月31日
		Notes	(RMB’000)	(RMB’000)
		附註	（人民幣千元）（人民幣千元）
			(Unaudited)	(Audited)
			（未經審核）	（經審核）
EQUITY	權益
Capital and reserves	資本及儲備
Capital	資本	21	1,967	1,967
Reserves	儲備		177,563	219,383
Equity attributable to owners of	本公司擁有人應佔權益
the Company			179,530	221,350
Non-controlling interests	非控股權益		—	208
Total equity	權益總額		179,530	221,558

Yang Bin Fan Zijing 楊斌 樊子靜 Director Director 董事 董事

40 DOUMOB 豆盟科技有限公司

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 簡明綜合權益變動表

For the six months ended 30 June 2021 截至 2021 年 6 月 30 日止六個月

														Equity
										Share-			attributable
										based				to owners	Non-
				Share	Capital		Statutory		Employee	payment		Retained		of the	controlling	Total
			Capital	premium*	reserve*		reserve*	share trust*		reserve*		profits*		Company	interests	equity
										以股份為				本公司
									僱員股份	基礎的				擁有人
			資本	股份溢價*	資本儲備*		法定儲備*		信託*	付款儲備*		保留溢利*		應佔權益	非控股權益	權益總額
			RMB’000	RMB’000	RMB’000		RMB’000		RMB’000	RMB’000		RMB’000		RMB’000	RMB’000	RMB’000
			人民幣千元	人民幣千元	人民幣千元		人民幣千元		人民幣千元	人民幣千元		人民幣千元		人民幣千元	人民幣千元	人民幣千元
				(Note a)			(Note b)		(Note c)	(Note d)
				（附註a）			（附註b）		（附註c）	（附註d）
Balances as at 31 December 2020	於2020年12月31日及2021年
and 1 January 2021 (audited)		1月1日的結餘（經審核）	1,967	47,550	135,330		7,394		(4,648)	639		33,118		221,350	208	221,558
Loss and total comprehensive	期內虧損及全面收益總額
income for the period			—	—	—		—		—	—		(47,009)		(47,009)	(297)	(47,306)
Contribution to employee share	僱員股份信託供款
trusts			—	—	—		—		(776)	—		—		(776)	—	(776)
Grant of restricted share units to	向僱員授出的受限制
employees		股份單位	—	—	—		—		—	5,965		—		5,965	—	5,965
Vested shares for share award	股份獎勵計劃已歸屬股份
schemes			—	—	—		—		5,065	(5,065)		—		—	—	—
Disposal of a subsidiary	出售一間附屬公司		—	—	—		—		—	—		—		—	89	89
Balances as at 30 June 2021	於2021年6月30日的結餘
(Unaudited)		（未經審核）	1,967	47,550	135,330		7,394		(359)	1,539		(13,891)		179,530	—	179,530
Balances as at 31 December 2019	於2019年12月31日及
and 1 January 2020 (audited)		2020年1月1日的結餘
		（經審核）	1,967	47,550	135,330		7,394		—	—		106,871		299,112	1,233	300,345
Loss and total comprehensive	期內虧損及全面收益總額
income for the period			—	—	—		—		—	—		(28,606)		(28,606)	(191)	(28,797)
Contribution to employee share	僱員股份信託供款
trusts			—	—	—		—		(479)	—		—		(479)	—	(479)
Grant of restricted share units to	向僱員授出的受限制
employees		股份單位	—	—	—		—		—	478		—		478	—	478
Vested shares for share award	股份獎勵計劃已歸屬股份
schemes			—	—	—		—		290	(290)		—		—	—	—
Balances as at 30 June 2020	於2020年6月30日的結餘
(Unaudited)		（未經審核）	1,967	47,550	135,330		7,394		(189)	188		78,265		270,505	1,042	271,547

• The total of these amounts as at the reporting dates represents “Reserves” in the condensed consolidated statements of financial position.

• 於報告日期，該等金額的總值指簡明綜合財 務狀況表中的「儲備」。

2021 INTERIM REPORT 中期報告

41

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 簡明綜合權益變動表

For the six months ended 30 June 2021 截至 2021 年 6 月 30 日止六個月

Notes:

附註：

• (a) Share premium account of the Company represents the excess of the proceeds received over the nominal value of the Company’s share issued.

• (a) 本公司的股份溢價賬指已收所得款項超出本 公司已發行股份面值的金額。

• (b) Statutory reserve represents the amount transferred from net profit for the period of the subsidiaries established in the PRC (based on the subsidiaries PRC statutory financial statements) in accordance with the relevant PRC laws until the statutory reserves reaches 50% of the registered capital of the subsidiaries. The statutory reserve cannot be reduced except either in setting off the accumulated losses or increasing capital.

• (b) 法定儲備指根據相關中國法律自中國成立附 屬公司的期內純利（根據附屬公司的中國法定 財務報表）轉出的金額，直至法定儲備達到該 等附屬公司註冊資本的 50% 為止。除非用於 抵銷累計虧損或增加資本，否則不得削減法 定儲備。

• (c) Employee share trusts represent the shares held by the trustees for the implementation of the 2020 restricted share award scheme which the Company entrusted the trustees to successively purchase from the open market.

• (c) 僱員股份信託指受託人為實施 2020 年受限制 股份獎勵計劃而持有且本公司委託受託人陸 續自公開市場購買之股份。

• (d) The share-based payment reserve represents the cost of equity-settled transactions under the share award schemes adopted by the Company.

• (d) 以股份為基礎的付款儲備指本公司所採納股 份獎勵計劃項下以股權結算的交易成本。

42 DOUMOB 豆盟科技有限公司

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS 簡明綜合現金流量表

For the six months ended 30 June 2021 截至 2021 年 6 月 30 日止六個月

				Six months ended 30 June	Six months ended 30 June	Six months ended 30 June
				**截至6 月30 **		日止六個月
				2021		2020
				2021 年		2020年
				RMB’000		RMB’000
				人民幣千元		人民幣千元
				(Unaudited)		(Unaudited)
				（未經審核）		（未經審核）
**Cash flows from operating activities **	經營活動所得現金流量
Net cash used in operating activities 經營活動所用現金淨額				(36,219)		(10,376)
Cash flows from investing activities	投資活動所得現金流量
Purchases of intangible assets	購買無形資產			—		(566)
Payment of development cost for	支付無形資產的開發成本
intangible assets				(5,285)		(4,764)
Increase in financial assets at fair	按公允值計入損益的財務資產增加
value through profit or loss				(20,000)		(4,592)
Increase in non-current prepayment	非即期預付款項增加			—		(1,950)
Interest income received	已收利息收入			881		1,334
Payment for time deposit in banks	支付銀行定期存款			—		(162,113)
Redemption of time deposit in banks	贖回銀行定期存款			32,299		101,032
Net cash generated from/(used in) 投資活動所得╱（所用）現金淨額
investing activities				7,895		(71,619)
**Cash flows from financing activities **	融資活動所得現金流量
Payment for lease liabilities	支付租賃負債			(1,276)		—
Contribution to employee share trusts	僱員股份信託供款			(776)		(479)
Net cash used in financing activities 融資活動所用現金淨額				(2,052)		(479)
Net decrease in cash and cash	現金及現金等價物減少淨額
equivalents				(30,376)		(82,474)
Cash and cash equivalents at	期初現金及現金等價物
beginning of the period				89,714		118,915
Cash and cash equivalents at	期末現金及現金等價物
end of the period				59,338		36,441

2021 INTERIM REPORT 中期報告

43

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

1. GENERAL INFORMATION

Doumob (the “Company”) was incorporated in the Cayman Islands on 26 March 2018 as an exempted company with limited liability under the Companies laws Chapter 22 of the Cayman Islands. The Company was listed on the Stock Exchange of Hong Kong Limited on 14 March 2019. The address of the Company’s registered office is located at the office of Walkers Corporate Limited, Cayman Corporate Centre, 190 Elgin Avenue, George Town, Grand Cayman KY1-9008, Cayman Islands. The Company’s principal place of business is located in the People’s Republic of China (the “PRC”).

The principal activity of the Company is investment holding and the principal activities of its subsidiaries (together with the Company collectively refer to as the “Group”) are provision of online advertising services and online sales services.

2. BASIS OF PREPARATION

These condensed consolidated interim financial statements have been prepared in accordance with Hong Kong Accounting Standard 34 “Interim Financial Reporting” (“HKAS 34”), issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and the applicable disclosure provisions of Main Board Listing Rules Governing the Listing of Securities The Stock Exchange of Hong Kong Limited. These condensed consolidated interim financial statements were authorised for issue on 27 August 2021.

These condensed consolidated interim financial statements have been prepared with the same accounting policies adopted in the 2020 annual financial statements, except for those that relate to new standards or interpretations effective for the first time for periods beginning on or after 1 January 2021. Details of any changes in accounting policies are set out in note 3. The adoption of the new and revised Hong Kong Financial reporting Standards (“HKFRSs”) have no material effect on these condensed consolidated interim financial statements. The Group has not early adopted any new and revised HKFRSs that has been issued but not yet effective in the current accounting period.

1. 一般資料

豆盟科技有限公司（「本公司」）於 2018 年 3 月 26 日根據開曼群島公司法第 22 章於 開曼群島註冊成立為獲豁免有限公司。本 公司於 2019 年 3 月 14 日於香港聯合交易 所有限公司上市。本公司的註冊辦事處為 Walkers Corporate Limited 的辦公室，地 址為 Cayman Corporate Centre, 190 Elgin Avenue, George Town, Grand Cayman KY1-9008, Cayman Islands。本公司的主要 營業地點位於中華人民共和國（「中國」）。

本公司的主要業務為投資控股，而其附屬公 司（連同本公司統稱為「本集團」）的主要業務 為提供線上廣告服務及線上銷售服務。

2. 編製基準

該等中期簡明綜合財務報表已根據香港會計 師公會（「香港會計師公會」）頒佈的香港會計 準則第 34 號「中期財務報告」（「香港會計準則 第 34 號」）及香港聯合交易所有限公司主板證 券上市規則的適用披露條文編製。該等中期 簡明綜合財務報表於 2021 年 8 月 27 日獲授 權刊發。

該等中期簡明綜合財務報表已按照與 2020 年 年度財務報表所採納的相同會計政策編製， 惟不包括與於 2021 年 1 月 1 日或之後開始的 期間內首次生效的新訂準則或詮釋有關的會 計政策。任何會計政策變動的詳情載於附註 3。採納新訂及經修訂香港財務報告準則（「香 港財務報告準則」）對該等中期簡明綜合財務 報表並無重大影響。本集團概無提前採納本 會計期間已頒佈但尚未生效的任何新訂及經 修訂香港財務報告準則。

44 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

The preparation of these condensed consolidated interim financial statements in compliance with HKAS 34 requires the use of certain judgements, estimates and assumptions that affect the application of policies and the reported amounts of assets and liabilities, income and expenses on a year to date basis. Actual results may differ from these estimates. The areas where significant judgements and estimates have been made in preparing the condensed consolidated interim financial statements and their effect are disclosed in note 4.

編製符合香港會計準則第 34 號的該等中期簡 明綜合財務報表須作出會影響政策應用以及 年初至今資產及負債、收益及開支呈報金額 的若干判斷、估計及假設。實際結果可能與 該等估計有所不同。於編製中期簡明綜合財 務報表時已作出重大判斷及估計的範圍且彼 等的影響已於附註 4 披露。

These condensed consolidated interim financial statements are presented in Renminbi (“RMB”), unless otherwise stated and is the same as the functional currency of the Company and the Group. These condensed consolidated interim financial statements contain condensed consolidated financial statements and selected explanatory notes. The notes include an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the Group since the 2020 annual financial statements. These condensed consolidated interim financial statements and notes do not include all of the information required for a complete set of financial statements prepared in accordance with HKFRSs and should be read in conjunction with the 2020 consolidated financial statements.

除另有指明外，該等中期簡明綜合財務報表 乃以人民幣（「人民幣」）呈列，與本公司及本 集團的功能貨幣相同。該等中期簡明綜合財 務報表載有簡明綜合財務報表及選定說明附 註。該等附註包括對理解本集團自 2020 年 年度財務報表刊發以來財務狀況及業績變動 而言屬重大的事件及交易說明。該等中期簡 明綜合財務報表及附註並不包括根據香港財 務報告準則編製整套財務報表所需的所有資 料，並應與 2020 年綜合財務報表一併閱讀。

These condensed consolidated interim financial statements are unaudited, but has been reviewed by BDO Limited in accordance with Hong Kong Standard on Review Engagements 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the HKICPA. BDO Limited’s independent review report to the Board of Directors is included on page 36.

該等中期簡明綜合財務報表為未經審核，惟 已經由香港立信德豪會計師事務所有限公司 按照香港會計師公會頒佈的香港審閱委聘準 則第 2410 號「實體之獨立核數師審閱中期財 務資料」進行審閱。香港立信德豪會計師事務 所有限公司致董事會的獨立審閱報告載於第 36 頁。

2021 INTERIM REPORT 中期報告

45

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

3. CHANGES IN ACCOUNTING POLICIES

3. 會計政策變動

The Group has applied the same accounting policies in these interim consolidated financial statements as in its 2020 annual consolidated financial statements, except that it has adopted the following amendment to HKFRSs:

本集團已於該等中期綜合財務報表應用其 2020 年年度綜合財務報表的相同會計政策， 惟採納以下香港財務報告準則的修訂除外：

• Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16, Interest rate benchmark reform — phase 2

• 香港財務報告準則第 9 號、香港會計 準則第 39 號、香港財務報告準則第 7 號、香港財務報告準則第 4 號及香港財 務報告準則第 16 號的修訂：利率基準 改革 — 第 2 階段

The Group has not applied any new standard or interpretation that is not yet effective for the current accounting period. Impacts of the adoption of the amended HKFRSs are discussed below:

本集團概無應用本會計期間尚未生效的任何 新訂準則或詮釋。採納經修訂香港財務報告 準則的影響討論如下：

Amendments to HKFRS 9, HKAS 39, HKFRS 7, HKFRS 4 and HKFRS 16, Interest rate benchmark reform — phase 2

香港財務報告準則第 9 號、香港會計準則第 39 號、香港財務報告準則第 7 號、香港財務 報告準則第 4 號及香港財務報告準則第 16 號 的修訂：利率基準改革—第 2 階段

The amendments provide targeted reliefs from (i) accounting for changes in the basis for determining contractual cash flows of financial assets, financial liabilities and lease liabilities as modifications, and (ii) discontinuing hedge accounting when an interest rate benchmark is replaced by an alternative benchmark rate as a result of the reform of interbank offered rates (“IBOR reform”). The amendments do not have an impact on this interim financial report as the group does not have contracts that are indexed to benchmark interest rates which are subject to the IBOR reform.

該等修訂提供 (i) 財務資產、財務負債及租賃 負債的合約現金流的釐定基準變更作為修訂 的會計處理方法，及 (ii) 由於銀行同業拆息改 革（「銀行同業拆息改革」）導致基準利率被替 代基準利率取代的非持續性對沖會計處理方 法的針對性補救措施。由於本集團並無合約 以受到銀行同業拆息改革影響的基準利率為 指數，因此該等修訂對本中期財務報告並無 影響。

4. USE OF JUDGEMENTS AND ESTIMATES

4. 使用判斷及估計

In preparing this condensed consolidated interim financial statements, the significant judgements made by the management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those that applied to 2020 annual financial statements.

編製該等中期簡明綜合財務報表時，管理層 在應用本集團會計政策時作出的重大判斷及 估計不確定性因素的主要來源與 2020 年年度 財務報表所應用者相同。

46 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

5. REVENUE AND SEGMENT INFORMATION

Management has determined the operating segments based on the reports reviewed by chief operating decision maker. The chief operating decision maker, who is responsible for allocating resources and assessing performance of the operating segment, has been identified as the executive directors of the Company.

The Group is principally engaged in the provision of online advertising services and online sales services in the PRC. Management reviews the operating results of the business as two operating segments to make decisions about resources to be allocated. Therefore, the chief operating decision maker of the Company regards that there are two segments which are used to make strategic decisions.

The major operating entity of the Group is domiciled in the PRC. Accordingly, all of the Group’s revenue were derived in the PRC for the six months ended 30 June 2021 and 2020.

As at 30 June 2021 and 31 December 2020, all of the noncurrent assets of the Group were located in the PRC.

The Group’s customer base is diversified and includes four customers with whom transactions have exceeded 10% of the Group’s revenue for the six months ended 30 June 2021 (six months ended 30 June 2020: three).

All the Group’s revenue is derived from contracts with customers. Revenue mainly comprises of proceeds from online advertising services. An analysis of the Group’s revenue by category for the six months ended 30 June 2021 and 2020 was as follows:

5. 收益及分部資料

管理層已基於主要經營決策者審閱的報告釐 定經營分部。主要經營決策者負責分配資源 及評估經營分部的表現，並已被認定為本公 司執行董事。

本集團主要於中國從事提供線上廣告服務及 線上銷售服務。管理層審閱業務經營業績時 將其視為兩個經營分部而作出資源分配的決 定。因此，本公司的主要經營決策者認為有 兩個分部用於作出戰略決定。

本集團的主要經營實體位於中國。因此，截 至 2021 年及 2020 年 6 月 30 日止六個月，本 集團的所有收益均來自中國。

於2021年6月30日及2020年12月31日，本集 團的所有非流動資產均位於中國。

本集團擁有多元化的客戶群，截至 2021 年 6 月 30 日止六個月四名（截至 2020 年 6 月 30 日 止六個月：三名）客戶的交易額超過本集團收 益的 10%。

本集團所有收益均來自與客戶訂立的合約。 收益主要包括來自線上廣告服務的所得款 項。本集團截至 2021 年及 2020 年 6 月 30 日 止六個月按類別劃分的收益分析如下：

2021 INTERIM REPORT 中期報告

47

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

(a) Disaggregated revenue information

(a) 收益資料細分

			Six months ended 30 June	Six months ended 30 June	Six months ended 30 June	Six months ended 30 June
			截至6 月30 日止六個月
			2021			2020
			2021 年			2020年
			RMB’000		RMB’000
			人民幣千元		人民幣千元
			(Unaudited)		(Unaudited)
			（未經審核）		（未經審核）
Reportable segment revenue from	來自與客戶訂立的合約之
contract with customers		可報告分部收益
Online advertising services	線上廣告服務		48,362			34,727
Online sales services	線上銷售服務		—			—
			48,362			34,727
Reportable segment loss	可報告分部虧損
Online advertising services	線上廣告服務		31,486			4,783
Online sales services	線上銷售服務		—			267
			31,486			5,050
Reconciliation of reportable	可報告分部虧損的對賬
segment loss
Reportable segment loss	可報告分部虧損		31,486			5,050
Other income and other net gains	其他收入及其他收益淨額		850			(3,120)
Central administration costs	中央行政成本		15,840			27,201
Finance costs	融資成本		(14)			—
Consolidated loss before income tax	除所得稅前綜合虧損		48,162			29,131
Timing of revenue recognition	收益確認時間
At a point in time	於某一時間點確認		48,362			34,727

48 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

(b) Assets recognised from incremental costs to obtain a contract

(b) 自獲取合約增量成本確認的資產

For the six months ended 30 June 2021 and 2020, there were no significant incremental costs to obtain a contract.

截至2021年及2020年6月30日止六個 月，並無重大獲取合約增量成本。

(c) Significant changes in contract liabilities

Contract liabilities of the Group mainly arise from the advance payments made by customers while the underlying services are yet to be provided.

(c) 合約負債重大變動

本集團的合約負債主要來自客戶的預 付款項，而相關服務尚未提供。

The following table shows how much of the revenue recognised in the current reporting period carriedforward contract liabilities:

下表顯示本報告期內確認的收益結轉 為合約負債的金額：

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
Balance as at 1 January	於1月1日的結餘	4,968	4,943
Decrease in contract liabilities as	因期╱年內確認計入期╱年初
a result of recognising revenue	合約負債的收益而導致的
during the period/year that was	合約負債減少
included in the contract liabilities
at the beginning of the period/
year		(4,340)	(2,743)
Increase in contract liabilities as	因預先就線上廣告活動發出
a result of billing in advance of	賬單而導致的合約負債增加
online advertising activities		1,894	2,768
Balance as at 30 June/31 December	於6月30日╱
	12月31日的結餘	2,522	4,968

2021 INTERIM REPORT 中期報告

49

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

6. OTHER INCOME AND OTHER NET GAINS

6. 其他收入及其他收益淨額

		Six months ended 30 June	Six months ended 30 June
		截至6 月30 日止六個月
		2021	2020
		2021 年	2020年
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Unaudited)
		（未經審核）	（未經審核）
Exchange (loss)/gain, net	匯兌（虧損）╱收益淨額	(422)	307
Interest income	利息收入	950	2,086
Gain on disposal of a subsidiary	出售一間附屬公司的收益	875	—
Others	其他	(8)	378
		1,395	2,771

7. FINANCE COSTS

7. 融資成本

		Six months ended 30 June	Six months ended 30 June
		截至6 月30 日止六個月
		2021	2020
		2021 年	2020年
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Unaudited)
		（未經審核）	（未經審核）
Interest on lease liabilities	租賃負債的利息	95	—

50 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

8. LOSS BEFORE INCOME TAX

8. 除所得稅虧損

Loss before income tax is arrived at after charging the following:

除所得稅虧損於扣除以下各項得出：

				Six months ended 30 June	Six months ended 30 June	Six months ended 30 June	Six months ended 30 June
				截至6 月30 日止六個月
				2021			2020
				2021 年			2020年
				RMB’000		RMB’000
				人民幣千元		人民幣千元
				(Unaudited)		(Unaudited)
				（未經審核）		（未經審核）
Amortisation of intangible assets_(Note)_	無形資產攤銷（附註）			11,822			12,117
Depreciation of property,	物業、廠房及設備折舊
plant and equipment				1,263			344
Provision for impairment loss on	貿易應收款項減值虧損撥備
trade receivables				468			2,879
Provision for impairment loss on	合約資產減值虧損撥備
contract assets				12,133			9,557
Provision for impairment loss on	其他應收款項減值虧損撥備
other receivables				3,179			—
Research and development	研發開支
expenditure				618			578
Short-term lease expenses	短期租賃開支			183			545
Staff costs (including directors’	員工成本（包括董事酬金）
emoluments):
— Salaries, wages and other benefits	—薪金、工資及其他利益			18,164			12,710
— Retirement scheme contribution	—退休計劃供款			1,505			546
				19,669			13,256

Note:

附註：

Amortisation of intangible assets was included in “cost of sales” and “administrative expenses” on the face of the condensed consolidated statements of profit or loss and other comprehensive income.

無形資產攤銷於簡明綜合損益及其他全面收 益表內計入「銷售成本」及「行政開支」。

2021 INTERIM REPORT 中期報告

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NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

9. INCOME TAX CREDIT

9. 所得稅抵免

Six months ended 30 June 截至 6 月 30 日止六個月

		2021	2020
		2021 年	2020年
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Unaudited)
		（未經審核）	（未經審核）
Current tax	即期稅項
Tax for the current period	本期間稅項	84	197
Deferred tax	遞延稅項
Credited to loss for the period	計入期內虧損	(940)	(531)
		(856)	(334)

Pursuant to the rules and regulations of the Cayman Islands, the Group is not subject to any income tax in the Cayman Islands.

根據開曼群島的規則及法規，本集團毋須繳 納開曼群島的任何所得稅。

Pursuant to the rules and regulations of the BVI, the Group is not subject to any income tax in the BVI.

根據英屬處女群島的規則及法規，本集團毋 須繳納英屬處女群島的任何所得稅。

No provision for Hong Kong Profits Tax has been made as the Group had no assessable profits arising in Hong Kong during the six months ended 30 June 2021 and 2020.

由於本集團於截至 2021 年及 2020 年 6 月 30 日止六個月在香港並無任何應課稅溢利，故 並無就香港利得稅計提撥備。

Income tax provision of the Group in respect of operations in the PRC has been calculated at the applicable tax rate on the estimated assessable profits for the period, based on the existing legislation, interpretations and practices in respect thereof. The general corporate income tax rate in PRC is 25%. Two subsidiaries of the Group in PRC were approved as High and New Technology Enterprise, and are subjected to a preferential income tax rate of 15% in certain years.

本集團就中國業務計提的所得稅撥備乃按現 行法例、有關詮釋及實務就期內估計應課稅 溢利按適用稅率計算。中國的一般企業所得 稅率為 25%。本集團的兩間中國附屬公司獲 認可為高新技術企業，於若干年度可按優惠 稅率 15% 繳納所得稅。

5 years tax free period has been granted by local tax authority to certain subsidiaries in PRC since 2017.

自 2017 年起，若干在中國的附屬公司獲地方 稅務機關批准五年免稅期。

10. DIVIDENDS

10. 股息

The board has resolved not to recommend or declare the payment of an interim dividend for the six months ended 30 June 2021 (six months ended 30 June 2020: nil).

董事會已議決不建議或宣派截至 2021 年 6 月 30 日止六個月的中期股息（截至 2020 年 6 月 30 日止六個月：無）。

52 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

11. LOSS PER SHARE

11. 每股虧損

(a) Basic

The calculation of basic loss per share for the six months ended 30 June 2021 is based on the loss attributable to the ordinary equity shareholders of the Company of RMB47,009,000 and the weighted average of 2,268,467,000 ordinary shares in issue during the interim period.

(a) 基本

截至 2021 年 6 月 30 日止六個月的每股 基本虧損乃根據中期期間的本公司普通 權益股東應佔虧損人民幣 47,009,000 元 及已發行 2,268,467,000 股普通股的加 權平均數計算。

The calculation of basic earnings per share for the six months ended 30 June 2020 is based on the profit attributable to the ordinary equity shareholders of the Company of RMB28,606,000 and the weighted average of 2,299,618,000 ordinary shares in issue during the interim period.

截至 2020 年 6 月 30 日止六個月的 每股基本盈利乃根據中期期間的 本公司普通權益股東應佔溢利 人民幣 28,606,000 元及已發行 2,299,618,000 股普通股的加權平均數 計算。

Loss per share (basic):

每股虧損（基本）：

		Six months ended 30 June	Six months ended 30 June
		截至6月30日止六個月
		2021	2020
		2021年	2020年
		(Unaudited)	(Unaudited)
		（未經審核）	（未經審核）
Loss attributable to the owners of	本公司擁有人應佔虧損
the Company_(RMB’000)_	（人民幣千元）	47,009	28,606
Weighted average number of ordinary	已發行普通股的加權平均數
shares in issue_(thousand shares)_	（千股）	2,268,467	2,299,618
Basic loss per share attributable to the	本公司擁有人應佔每股基本虧損
owners of the Company	（每股人民幣元）
(RMB per share)		0.021	0.012

2021 INTERIM REPORT 中期報告

53

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

Weighted average number of ordinary shares (basic):

普通股的加權平均數（基本）：

		Six months ended 30 June	Six months ended 30 June
		截至6月30日止六個月
		2021	2020
		2021年	2020年
		Thousand shares	Thousand shares
		千股	千股
		(Unaudited)	(Unaudited)
		（未經審核）	（未經審核）
Issued ordinary shares as at 1 January	於1月1日的已發行普通股	2,291,196	1,706,140
Effect of (vesting)/purchase of shares	（歸屬）╱購買僱員股份信託所持
held by the employee share trusts*	股份的影響*	(22,729)	593,478
Weighted average number of ordinary	於6月30日的普通股的加權
shares (basic) as at 30 June	平均數（基本）	2,268,467	2,299,618

• The shares held by the employee share trusts are regarded as treasury shares.

• 僱員股份信託所持股份被視作庫 存股份。

(b) Diluted

Diluted loss per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume conversion of all dilutive potential ordinary shares. For the period ended 30 June 2021, the Company had potential ordinary shares of unvested restricted shares of the Company. The potential ordinary shares were not included in the calculation of diluted loss per share, as their inclusion would be anti-dilutive. Accordingly, diluted loss per share for the period ended 30 June 2021 is the same as basic loss per share of the respective period.

(b) 攤薄

每股攤薄虧損乃透過調整發行在外普 通股的加權平均數計算，以假設轉換 所有潛在攤薄普通股。截至 2021 年 6 月 30 日止期間，本公司擁有其未歸屬 受限制股份的潛在普通股。由於計入 每股攤薄虧損具反攤薄效應，故於計 算每股攤薄虧損時並無計入潛在普通 股。因此，截至 2021 年 6 月 30 日止期 間的每股攤薄虧損與相關期間的每股 基本虧損相同。

Diluted loss per share are same as the basic loss per share as there is no dilutive potential ordinary shares in existence during the six months ended 30 June 2021 and 2020.

由於截至 2021 年及 2020 年 6 月 30 日 止六個月內並無具潛在攤薄效應的普 通股，故每股攤薄虧損與每股基本虧 損一致。

12. PROPERTY, PLANT AND EQUIPMENT

12. 物業、廠房及設備

During the six months ended 30 June 2021 and 2020, the Group acquired no property, plant and equipment.

於截至 2021 年及 2020 年 6 月 30 日止六個月， 本集團並無新增物業、廠房及設備。

In addition, there was disposal of property, plant and equipment during the six months ended 30 June 2021 amounting to RMB3,000 (2020: Nil).

此外，於截至 2021 年 6 月 30 日止六個月 內，曾出售物業、廠房及設備人民幣 3,000 元（2020 年：無）。

54 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

13. INTANGIBLE ASSETS

13. 無形資產

During the six months ended 30 June 2021, the Group had addition of developed software with a total cost of approximately RMB5.3 million (six months ended 30 June 2020: RMB5.3 million).

於截至 2021 年 6 月 30 日止六個月，本集團 新增開發軟件的總成本約為人民幣 5.3 百萬 元（截至 2020 年 6 月 30 日止六個月：人民幣 5.3 百萬元）。

14. TRADE RECEIVABLES

14. 貿易應收款項

			30 June	31 December
			2021	2020
			2021 年	2020年
			6 月30 日	12月31日
			RMB’000	RMB’000
			人民幣千元	人民幣千元
			(Unaudited)	(Audited)
			（未經審核）	（經審核）
Trade	receivables	貿易應收款項	12,828	14,608
Less:	Loss allowance for trade	減：貿易應收款項的虧損
	receivables	撥備	(8,500)	(8,776)
			4,328	5,832

The ageing analysis of trade receivables, net of impairment losses at the end of each reporting period based on invoice date is as follows:

各報告期末的貿易應收款項扣除減值虧損後 根據發票日期的賬齡分析如下：

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
0–30 days	0至30日	—	3,636
31–60 days	31至60日	—	116
61–90 days	61至90日	—	—
91–180 days	91至180日	—	830
181–365 days	181至365日	3,816	43
Over 365 days	365日以上	512	1,207
		4,328	5,832

2021 INTERIM REPORT 中期報告

55

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

During the six months ended 30 June 2021, the Group allows credit periods ranging from 1 to 30 days (31 December 2020: 1 to 30 days) to its customers. Before accepting any new customer, the Group assesses the potential customer’s credit quality and defines credit limits by customer. Credit limits attributed to customers and credit term granted to customers are reviewed regularly. The Group does not hold any collateral or other credit enhancements over its trade receivable balances. Trade receivables are non-interest-bearing.

截至 2021 年 6 月 30 日止六個月，本集團向 其客戶授出介乎 1 至 30 日（2020 年 12 月 31 日：1 至 30 日）的信貸期。本集團在接受任何 新客戶前，會評估潛在客戶的信貸質素，並 按客戶設定信貸限額。本集團亦會定期審視 為客戶設定的信貸限額及向客戶授出的信貸 期。本集團並無就其貿易應收款項結餘持有 任何抵押品或其他增信措施。貿易應收款項 為不計息。

Movement in lifetime expected credit loss that has been recognised for trade receivables in accordance with the simplified approach prescribed by HKFRS 9 as follow:

根據香港財務報告準則第 9 號所列的簡化方 法，就貿易應收款項確認的整個期限內的預 期信貸虧損變動如下：

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
As at 1 January	於1月1日	8,776	1,536
Provision for impairment loss on trade	貿易應收款項減值虧損撥備
receivables		468	7,240
Amount written-off as uncollectible	撇銷為無法收回的款項	(629)	—
Disposal of a subsidiary	出售一間附屬公司	(115)	—
As at 30 June/31 December	於6月30日╱12月31日	8,500	8,776

56 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

15. CONTRACT ASSETS

15. 合約資產

The contract assets primarily relate to the Group’s rights to consideration for services provided but not billed at the reporting date on revenue related to the provisions of online advertising services and online sales services. The contract assets are transferred to receivables when the rights become unconditional. This usually occurs when the Group provides the invoice to the customer.

合約資產主要有關本集團就於報告日期已提 供但尚未就提供線上廣告服務及線上銷售服 務有關的收益開具賬單的服務收取代價的權 利。合約資產於有關權利成為無條件時轉撥 至應收款項。上述情況通常於本集團向客戶 出具發票時發生。

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
Contract assets	合約資產	59,155	69,767
_Less:_Loss allowance for contract	減：合約資產虧損撥備
assets		(37,962)	(35,404)
		21,193	34,363

Movement in lifetime ECL that has been recognised for contract assets in accordance with the simplified approach set out in HKFRS 9 as follow:

根據香港財務報告準則第 9 號所列的簡化方 法，就合約資產確認的整個期限內預期信貸 虧損變動如下：

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
As at 1 January	於1月1日	35,404	15,865
Provision for impairment loss on	合約資產減值虧損撥備
contract assets		12,133	19,539
Amount written-off as uncollectible	撇銷為無法收回的款項	(9,473)	—
Disposal of a subsidiary	出售一間附屬公司	(102)	—
As at 30 June/31 December	於6月30日╱12月31日	37,962	35,404

2021 INTERIM REPORT 中期報告

57

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

16. DEPOSITS, PREPAYMENTS AND OTHER RECEIVABLES

16. 按金、預付款項及其他應收款項

				30 June		31 December
				2021		2020
				2021 年		2020年
				6 月30 日		12月31日
				RMB’000		RMB’000
				人民幣千元		人民幣千元
				(Unaudited)		(Audited)
				（未經審核）		（經審核）
Non-current assets	非流動資產
Other receivables_(Note)_	其他應收款項（附註）			435		—
_Less:_Loss allowance for the other	減：其他應收款項虧損撥備
receivables				(73)		—
				362		—
Current assets	流動資產
Deposits	按金			570		561
Prepayments	預付款項			22,791		16,480
Other receivables	其他應收款項			10,514		11,031
_Less:_Loss allowance for the other	減：其他應收款項虧損撥備
receivables				(3,065)		(2,501)
				30,810		25,571
				31,172		25,571
_Note:_The amount represented consideration receivable			附註： 該金額指就出售附屬公司霍爾果斯星
by instalments on disposal of a		subsidiary, Horgos		成互娛文化傳播有限公司分期應收的
Xingcheng Huyu Culture Communications Co., Ltd., and				代價，最後一期分期款項將於2023年
the last instalment will be received on 31 May 2023.				5月31日收取。

Note: The amount represented consideration receivable by instalments on disposal of a subsidiary, Horgos Xingcheng Huyu Culture Communications Co., Ltd., and the last instalment will be received on 31 May 2023.

58 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

Movement in ECL that has been recognised for other receivables in accordance with the general approach set out in HKFRS 9 as follow:

根據香港財務報告準則第 9 號所列的一般方 法，就其他應收款項確認的預期信貸虧損變 動如下：

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
As at 1 January	於1月1日	2,501	—
Provision for impairment loss on other	其他應收款項減值虧損撥備
receivables		3,179	2,501
Amount written-off as uncollectible	撇銷為無法收回的款項	(2,542)	—
As at 30 June/31 December	於6月30日╱12月31日	3,138	2,501

17. AMOUNTS DUE FROM SHAREHOLDERS 17. 應收股東款項

The amounts due from shareholders are unsecured, interestfee, repayable on demand and non-trade in nature.

應收股東款項為無抵押、免息、須按要求償 還及非貿易性質。

18. TIME DEPOSITS WITH ORIGINAL MATURITY OVER 3 18. 原到期日超過 3 個月的定期存款 MONTHS

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
Bank deposits	銀行存款	—	32,622

The effective interest rate on bank deposits with original maturity over 3 months for the year ended 31 December 2020 is 2.6% per annum.

截至 2020 年 12 月 31 日止年度，原到期日超 過 3 個月之銀行存款之實際年利率為 2.6%。

2021 INTERIM REPORT 中期報告

59

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

19. TRADE PAYABLES

19. 貿易應付款項

Trade payables 貿易應付款項

30 June	31 December
2021	2020
2021 年	2020年
6 月30 日	12月31日
RMB’000	RMB’000
人民幣千元	人民幣千元
(Unaudited)	(Audited)
（未經審核）	（經審核）
9,276	21,754

The credit terms of trade payables vary according to the terms agreed with different suppliers, normally range from 1 day to 60 days. Based on the receipt of services and goods, which normally coincided with the invoice dates, the ageing analysis of the Group’s trade payables as at the end of each of the Reporting Period is as follows:

貿易應付款項的信貸期視乎與不同供應商協 定的條款而有所不同，一般介乎 1 日至 60 日。根據接收服務及貨物日期（一般與發票日 期相同），本集團於各報告期末的貿易應付款 項賬齡分析如下：

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
0–30 days	0至30日	4,480	7,378
31–90 days	31至90日	2,304	10,736
91–180 days	91至180日	295	241
181–365 days	181至365日	193	786
Over 365 days	365日以上	2,004	2,613
		9,276	21,754

60 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

20. ACCRUALS AND OTHER PAYABLES

20. 應計費用及其他應付款項

								30 June		31 December	31 December
								2021			2020
								2021 年			2020年
								6 月30 日		12	月31日
								RMB’000		RMB’000
								人民幣千元		人民幣千元
							(Unaudited)			(Audited)
							（未經審核）			（經審核）
	Salaries payables		應付薪金					2,746			2,165
	Accruals		應計費用					597			1,490
	Other tax payables		其他應付稅項					4,100			6,705
	Other payables		其他應付款項					577			1,778
								8,020			12,138
	CAPITAL				21.	股本
					30 June 2021			31 December 2020
					2021年6月30日			2020年12月31日
					No. of Shares		RMB’000	No. of Shares			RMB’000
					股份數目	人民幣千元		股份數目		人民幣千元
					(Unaudited)	(Unaudited)		(Audited)			(Audited)
					（未經審核）	（未經審核）		（經審核）			（經審核）
	Issued and fully paid:	已發行及繳足：
	As at 1 January and 30 June/	於1月1日及6月30日╱
	31 December	12月31日			2,300,000,000		1,967	2,300,000,000			1,967

21. CAPITAL

2021 INTERIM REPORT 中期報告

61

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

22. MATERIAL RELATED PARTIES TRANSACTIONS

22. 重大關連方交易

Key management personnel remuneration

主要管理人員酬金

Remuneration for key management personnel of the Group including amounts paid to the Company’s directors is disclosed as follows:

本集團主要管理人員的酬金包括向本公司董 事支付的金額，詳情披露如下：

		Six months ended 30 June	Six months ended 30 June
		截至6 月30 日止六個月
		2021	2020
		2021 年	2020年
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Unaudited)
		（未經審核）	（未經審核）
Short-term employee benefits	短期僱員福利	1,716	1,643
Retirement scheme contribution	退休計劃供款	139	33
		1,855	1,676

62 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

23. FINANCIAL INSTRUMENTS

23. 財務工具

The following table shows the carrying amount and fair value of financial assets and liabilities:

下表載列財務資產及負債的賬面值及公允 值：

				30 June	30 June	30 June	30 June		31 December	31 December	31 December	31 December	31 December
					2021					2020
				2021年					2020年
				6月30日					12月31日
				RMB’000					RMB’000
				人民幣千元					人民幣千元
				(Unaudited)					(Audited)
				（未經審核）					（經審核）
				Carrying			Fair		Carrying				Fair
				amount			value		amount				value
				賬面值			公允值		賬面值				公允值
				RMB’000			RMB’000		RMB’000				RMB’000
				人民幣千元			人民幣千元		人民幣千元				人民幣千元
Financial assets at	以攤銷成本計量的
amortised cost:		財務資產
— Trade receivables, deposits	—貿易應收款項、按金及
and other receivables		其他應收款項		12,709			12,709		14,923				14,923
— Contract assets	—合約資產			21,193			21,193		34,363				34,363
— Amounts due from	—應收股東款項
shareholders				186			186		188				188
— Time deposits with original	—原到期日超過3個月的
maturity over 3 months		定期存款		—			—		32,622				32,622
— Cash and cash equivalents	—現金及現金等價物			59,338			59,338		89,714				89,714
Financial assets at fair value	按公允值計入損益的
through profit or loss:		財務資產：
— Film and drama investment	—電影及戲劇投資			12,445			12,445		13,445				13,445
— Unlisted equity investment	—非上市股權投資			969			969		1,696				1,696
— Unlisted equity investments	—附帶認沽權的非上市股權
with a put option		投資		7,100			7,100		8,687				8,687
— Structured deposit	—結構性存款			20,000			20,000		—				—
				133,940			133,940		195,638				195,638
Financial liabilities	以攤銷成本計量的
measured at amortised		財務負債：
costs:
— Trade payables, accruals	—貿易應付款項、應計
and other payables		費用及其他應付款項		13,196			13,196		27,187				27,187
— Lease liabilities	—租賃負債			3,645			3,645		4,826				4,826
				16,841			16,841		32,013				32,013

2021 INTERIM REPORT 中期報告

63

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

Fair value measurement

A number of assets and liabilities included in these condensed consolidated interim financial statements require measurement at, and/or disclosure of, fair value.

The fair value measurement of the Group’s financial and nonfinancial assets and liabilities utilised market observable inputs and data as far as possible. Inputs used in determining fair value measurements are categorised into different levels based on how observable the inputs used in the valuation technique utilised are (the “Fair Value Hierarchy”):

• Level 1: Quoted prices in active markets for identical items (unadjusted);

• Level 2: Observable direct or indirect inputs other than Level 1 inputs;

• Level 3: Unobservable inputs (i.e. not derived from market data).

The classification of an item into the above levels is based on the lowest level of the inputs used that has a significant effect on the fair value measurement of the item. Transfers of items between levels are recognised in the period they occur.

Financial instruments not measured at fair value

Financial instruments not measured at fair value include cash and cash equivalents, time deposits with original maturity over 3 months, trade receivables, deposits and other receivables, contract assets, amounts due from shareholders, lease liabilities, trade payables, accruals and other payables.

Due to their short term nature, the carrying value of cash and cash equivalents, time deposits with original maturity over 3 months, trade receivable, deposits and other receivables, contract assets, amounts due from shareholders, lease liabilities, trade payables, accruals and other payables approximates fair value.

公允值計量

該等中期簡明綜合財務報表中載列的多項資 產及負債須按公允值計量及╱或披露公允值。

本集團財務及非財務資產及負債的公允值計 量盡可能使用市場可觀察輸入數據及數值。 於釐定公允值計量時所使用的輸入數據基於 所用估值技術中使用的輸入數據的可觀察程 度歸類為不同層級（「公允值層級」）：

• 第一級：相同項目於活躍市場所報價 格（未經調整）；

• 第二級：第一級輸入數據以外直接或 間接可觀察輸入數據；

• 第三級：不可觀察輸入數據（即無法自 市場數據衍生）。

分類為上述等級的項目乃基於所使用對該項 目公允值計量產生重大影響之最低等級輸入 數據確定。等級之間項目轉撥於其產生期間 確認。

並非按公允值計量的財務工具

並非按公允值計量的財務工具包括現金及 現金等價物、原到期日超過 3 個月的定期存 款、貿易應收款項、按金及其他應收款項、 合約資產、應收股東款項、租賃負債、貿易 應付款項、應計費用及其他應付款項。

由於屬短期性質，現金及現金等價物、原 到期日超過 3 個月的定期存款、貿易應收款 項、按金及其他應收款項、合約資產、應收 股東款項、租賃負債、貿易應付款項、應計 費用及其他應付款項的賬面值與公允值相若。

64 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

Financial instruments measured at fair value

按公允值計量的財務工具

The fair value of financial assets and liabilities with standard terms and conditions and trade on active liquid markets are determined with reference to quoted market prices.

附帶標準條款及條件並於活躍流通市場買賣 的財務資產及負債的公允值參照市場報價釐 定。

The fair value of film and drama investments is based on income approach and grouped into Level 3.

電影及戲劇投資的公允值根據收入法釐定， 並分類為第三級。

Structured deposit is measured at fair values with fair values being determined based on unobservable inputs (Level 3) using valuation techniques.

結構性存款按公允值計量，其公允值乃使用 估值方法基於不可觀察輸入數據（第三級）釐 定。

There was no change in valuation techniques during the period.

估值方法期內並無變動。

Fair value hierarchy

公允值層級

The following table provides an analysis of financial instruments carried at fair value by level of fair value hierarchy:

下表列示按公允值層級劃分以公允值列值之 財務工具分析：

• Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities

• 第一級：相同資產或負債於活躍市場 所報價格（未經調整）；

• Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and

• 第二級：直接（即價格）或間接（即來 自價格）的資產或負債之可觀察輸入數 據，而非第一級所包括的所報價格； 及

• Level 3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs).

• 第三級：並非基於可觀察市場數據的 資產或負債之輸入數據（不可觀察之輸 入數據）。

2021 INTERIM REPORT 中期報告 65

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

The following table illustrates the fair value measurement 下表載列本集團財務工具的公允值計量層 hierarchy of the Group’s financial instruments: 級：

						As at 30	June 2021	June 2021	June 2021
						於2021 年6 月30 日
				Level 1		Level 2			Level 3		Total
				第一級		第二級			第三級		合共
				RMB’000		RMB’000			RMB’000		RMB’000
				人民幣千元		人民幣千元			人民幣千元		人民幣千元
Financial assets at FVTPL	按公允值計入損益
		的財務資產
Film and drama investments		電影及戲劇投資		—		—			12,445		12,445
Unlisted equity investment		非上市股權投資		—		—			969		969
Unlisted equity investments		附帶認沽權的
with a put option		非上市股權投資		—		—			7,100		7,100
Structured deposit		結構性存款		—		—			20,000		20,000
				—		—			40,514		40,514
						As at 31 December 2020
						於2020年12月31日
				Level 1		Level 2			Level 3		Total
				第一級		第二級			第三級		合共
				RMB’000		RMB’000			RMB’000		RMB’000
				人民幣千元		人民幣千元			人民幣千元		人民幣千元
Financial assets at FVTPL	按公允值計入損益
		的財務資產
Film and drama investments		電影及戲劇投資		—		—			13,445		13,445
Unlisted equity investment		非上市股權投資		—		—			1,696		1,696
Unlisted equity investments		附帶認沽權的
with a put option		非上市股權投資		—		—			8,687		8,687
				—		—			23,828		23,828

66 DOUMOB 豆盟科技有限公司

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

Below is a summary of significant unobservable inputs to the valuation of financial instruments together with a quantitative sensitivity analysis as at 30 June 2021 and 31 December 2020:

以下概述財務工具估值的重大不可觀察輸入 數據連同於 2021 年 6 月 30 日及 2020 年 12 月 31 日的定量敏感度分析：

	30 June	31 December			Significant
Financial	2021	2020	Fair value	Valuation	unobservable	Relationship of unobservable
assets	2021年	2020年	hierarchy	techniques	inputs in 2021	inputs to fair value
	6月30日	12月31日
	RMB’000	RMB’000
財務資產	人民幣千元	人民幣千元	公允值層級	估值方法	2021年重大不可觀察輸入數據	不可觀察輸入數據與公允值的關係
Unlisted equity	969	1,696	Level 3	Market approach	Price-to-earnings multiple	The higher the multiple, the higher the
investments			第三級	市場法	市盈率倍數	fair value
非上市股權投資						倍數越高，公允值越高
					Marketability discount	The higher the discount, the lower the
					市場流通性貼現率	fair value
						貼現率越高，公允值越低
Unlisted equity	7,100	8,687	Level 3	Market approach	Price-to-earnings multiples	The higher the multiples, the higher
investments with a			第三級	市場法	市盈率倍數	the fair value
put option						倍數越高，公允值越高
附帶認沽權的					Price-to-sales multiples	The higher the multiples, the higher
非上市股權投資					市銷率倍數	the fair value
						倍數越高，公允值越高
					Marketability discount	The higher the discount, the lower the
					市場流通性貼現率	fair value
						貼現率越高，公允值越低
				Binominal pricing	Risk-free interest rate	The higher the interest rate, the lower
				model	無風險利率	the fair value
				二項式定價模型		利率越高，公允值越低
					Volatility	The higher the volatility, the higher the
					波動性	fair value
						波動性越高，公允值越高
Film and drama	12,445	13,445	Level 3	Discounted cash	Expected future cash flow	The higher the expected future cash
investments			第三級	flow	預期未來現金流量	flow, the higher the fair value
電影及戲劇投資				貼現現金流量		預期未來現金流量越高，公允值越高
					Discount rate	The higher the discount rate, the
					貼現率	lower the fair value
						貼現率越高，公允值越低
Structured deposit	20,000	—	Level 3	Binominal pricing	Risk-free interest rate	The higher the interest rate, the lower
結構性存款			第三級	model	無風險利率	the fair value
				二項式定價模型		利率越高，公允值越低
					Volatility	The higher the volatility, the higher the
					波動性	fair value
						波動性越高，公允值越高

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NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

The sensitivity analysis on changes in fair value of the unlisted equity investments are as follows:

A 5% increase/decrease in price-to-earnings multiple while all other variables keep constant, would increase/decrease the carrying amount as at 30 June 2021 by RMB21,000 (31 December 2020: RMB85,000).

A 0.5% increase/decrease in marketability discount while all other variables keep constant, would decrease/increase the carrying amount as at 30 June 2021 by RMB6,000 (31 December 2020: RMB Nil/RMB7,000).

The sensitivity analysis on changes in fair value of the unlisted equity investments with put options are as follows:

A 5% increase/decrease in price-to-earnings multiple while all other variables keep constant, would increase/decrease the carrying amount as at 30 June 2021 by RMB68,000/ RMB66,000 (31 December 2020: RMB100,000).

A 1% increase/decrease in price-to-sales multiple while all other variables keep constant, would increase/decrease the carrying amount as at 30 June 2021 by RMB3,000 (31 December 2020: RMB100,000/RMB10,000).

A 0.5% increase/decrease in marketability discount while all other variables keep constant, would decrease/increase the carrying amount as at 30 June 2021 by RMB10,000 (31 December 2020: RMB10,000/RMB90,000).

A 5% increase/decrease in risk-free interest rate while all other variables keep constant, would decrease/increase the carrying amount as at 30 June 2021 by RMB7,000 (31 December 2020: RMB1,000/RMB Nil).

A 5% increase/decrease in volatility while all other variables keep constant, would increase/decrease the carrying amount as at 30 June 2021 by RMB30,000 (31 December 2020: RMB85,000/RMB76,000).

就該等非上市股權投資公允值變動的敏感度 分析如下：

倘市盈率倍數增加╱減少 5% 而所有其他變 數保持不變，則於 2021 年 6 月 30 日的賬面 值將增加╱減少人民幣 21,000 元（2020 年 12 月 31 日：人民幣 85,000 元）。

倘市場流通性貼現率增加╱減少 0.5% 而所有 其他變數保持不變，則於 2021 年 6 月 30 日 的賬面值將減少╱增加人民幣 6,000 元（2020 年 12 月 31 日：人民幣零元╱人民幣 7,000 元）。

就附帶認沽權的非上市股權投資公允值變動 的敏感度分析如下：

倘市盈率倍數增加╱減少 5% 而所有其他變 數保持不變，則於 2021 年 6 月 30 日的賬 面值將增加╱減少人民幣 68,000 元╱人民 幣 66,000 元（2020 年 12 月 31 日：人民幣 100,000 元）。

倘市銷率倍數增加╱減少 1% 而所有其他變 數保持不變，則於 2021 年 6 月 30 日的賬面 值將增加╱減少人民幣 3,000 元（2020 年 12 月 31 日：人民幣 100,000 元╱人民幣 10,000 元）。

倘市場流通性貼現率增加╱減少 0.5% 而所 有其他變數保持不變，則於 2021 年 6 月 30 日的賬面值將減少╱增加人民幣 10,000 元 （2020 年 12 月 31 日：人民幣 10,000 元╱人 民幣 90,000 元）。

倘無風險利率增加╱減少 5% 而所有其他變 數保持不變，則於 2021 年 6 月 30 日的賬面 值將減少╱增加人民幣 7,000 元（2020 年 12 月 31 日：人民幣 1,000 元╱人民幣零元）。

倘波動性增加╱減少 5% 而所有其他變數保 持不變，則於 2021 年 6 月 30 日的賬面值將 增加╱減少人民幣 30,000 元（2020 年 12 月 31 日：人民幣 85,000 元╱人民幣 76,000 元）。

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NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

The sensitivity analysis on changes in fair value of the film and drama investments are as follows:

就電影及戲劇投資公允值變動的敏感度分析 如下：

A 1% increase/decrease in the discount rate while all other variables keep constant, would decrease/increase the carrying amount as at 30 June 2021 by RMB144,000/RMB147,000 (31 December 2020: RMB110,000).

倘貼現率增加╱減少 1% 而所有其他變數 保持不變，則於 2021 年 6 月 30 日的賬面 值將減少╱增加人民幣 144,000 元╱人民 幣 147,000 元（2020 年 12 月 31 日：人民幣 110,000 元）。

A 0.5% increase/decrease in profit margin attributable to the Group while all other variables keep constant, would increase/decrease the carrying amount as at 30 June 2021 by RMB51,000. (31 December 2020: RMB66,000)

倘本集團應佔毛利增加╱減少 0.5% 而所有其 他變數保持不變，則於 2021 年 6 月 30 日的 賬面值將增加╱減少人民幣 51,000 元（2020 年 12 月 31 日：人民幣 66,000 元）。

The sensitivity analysis on changes in fair value of structured deposit are as follows:

A 0.5% increase/decrease in risk-free interest rate while all other variables keep constant, would decrease/increase the carrying amount as at 30 June 2021 by RMB Nil.

A 5% increase/decrease in volatility while all other variables keep constant, would increase/decrease the carrying amount as at 30 June 2021 by RMB6,000/RMB4,000.

就結構性存款公允值變動的敏感度分析如 下：

倘無風險利率增加╱減少 0.5% 而所有其他變 數保持不變，則於 2021 年 6 月 30 日的賬面 值將減少╱增加人民幣零元。

倘波動性增加╱減少 5% 而所有其他變數保 持不變，則於 2021 年 6 月 30 日的賬面值將 增加╱減少人民幣 6,000 元╱人民幣 4,000 元。

The movements in fair value measurements within Level 3 during the period/year are as follows:

期╱年內的第三級公允值計量變動如下：

		30 June	31 December
		2021	2020
		2021 年	2020年
		6 月30 日	12月31日
		RMB’000	RMB’000
		人民幣千元	人民幣千元
		(Unaudited)	(Audited)
		（未經審核）	（經審核）
Financial assets at fair value through	按公允值計入損益的財務資產
profit or loss
As at 1 January	於1月1日	23,828	8,500
Addition_(Note ii)_	添置（附註ii）	20,000	13,841
Total (losses)/gains recognised in the	於損益表確認並計入其他收入
statement of profit or loss included	及其他收益╱（虧損）淨額的
in other income and other net gains/	（虧損）╱收益總額
(losses)		(3,295)	1,487
Exchange losses	匯兌虧損	(19)	—
As at 30 June/31 December	於6月30日╱12月31日	40,514	23,828

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NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

Note:

附註：

• i) During the six months ended 30 June 2021, there were no transfers between Level 1 and Level 2 (2020: nil), or transfers into or out of Level 3 (2020: nil). The Group’s policy is to recognise transfers between levels of fair value hierarchy as at the end of the reporting period in which they occur.

• i) 截至 2021 年 6 月 30 日止六個月，第一 級及第二級之間概無轉撥（2020 年： 無），亦無轉入第三級或自第三級轉出

• （2020 年：無）。本集團的政策為於出 現轉撥的報告期末確認公允值層級各 級之間的轉撥。

• ii) Doumob. (Beijing) Technology Co., Ltd., a wholly-owned subsidiary of the Company, entered into a Subscription Agreement with China Guangfa Bank on 12 May 2021, to subscribe for a gold price (XAU/USD) linked structured bank deposits amounting to RMB20,000,000. Pursuant to the relevant underlying agreements, the yield of the structured bank deposits will be linked to the performance of the gold price (XAU/USD) at the maturity date (12 August 2021) and the principal sums are denominated in RMB. Expected annualised rate of return is 1.30% or 3.25% or 3.5%.

• ii) 本公司的全資附屬公司豆盟（北京）科 技股份有限公司技於 2021 年 5 月 12 日 與廣發銀行訂立認購協議，以認購金 價（黃金現貨美元）掛鈎結構性銀行存 款人民幣 20,000,000 元。根據相關協 議，結構性銀行存款的回報率與於到 期日（2021 年 8 月 12 日）的金價（黃金 現貨美元）掛鈎，而本金金額以人民幣 計值。預期年度化回報率為 1.30% 或 3.25% 或 3.5%。

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NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

24. DISPOSAL OF SUBSIDIARY

24. 出售附屬公司

During the current period, the Group entered into an agreement with the minority shareholder of Horgos Xingcheng Huyu Culture Communications Co., Ltd. (“Horgos Xingcheng”) to dispose the entire equity interest in Horgo Xingcheng at a cash consideration of RMB800,000. Horgos Xingcheng principally engaged in advertising and promotion services. The transaction was completed on 1 June 2021. The net assets of the subsidiary at the date of completion of disposal and net gain on disposal of the subsidiary recognised during the current period were as follows:

於本期間，本集團與霍爾果斯星成互娛文化 傳播有限公司（「霍爾果斯星成」）的少數股東 訂立協議，以按現金代價人民幣 800,000 元 出售霍爾果斯星成的全部股權。霍爾果斯星 成主要從事廣告及推廣服務。有關交易已於 2021 年 6 月 1 日完成。該附屬公司於出售完 成日期的資產淨值及於本期間確認的出售附 屬公司的收益淨額如下：

		Notes	RMB’000
		附註	人民幣千元
Property, plant and equipment	物業、廠房及設備	12	3
Trade receivables	貿易應收款項	(Note)（附註）	382
Contract assets	合約資產	(Note)（附註）	632
Prepayments and other receivables	預付款項及其他應收款項		400
Cash and cash equivalents	現金及現金等價物		38
Trade payables	貿易應付款項		(771)
Other payables and accruals	其他應付款項及應計費用		(831)
Net liabilities disposed of	已出售的負債淨額		(147)
Gain on disposal:	出售收益：
Consideration receivable by instalments	分期應收的代價		800
Net liabilities disposed of	已出售的負債淨額		147
Non-controlling interest	非控股權益		(72)
			875

Note: The gross amount of the trade receivables and the contract assets disposed are RMB497,000 and RMB734,000, and the allowance for impairment are RMB115,000 and RMB102,000 respectively.

附註：已出售的貿易應收款項及合約資產總 額分別為人民幣 497,000 元及人民幣 734,000 元，而減值撥備分別為人民幣 115,000 元及人民幣 102,000 元。

Analysis of net outflow of cash and cash equivalents in respect of the disposal of subsidiary during the current period were as follows:

於本期間出售附屬公司的現金及現金等價物 流出淨額分析如下：

RMB’000 人民幣千元

Cash and bank balances disposed of

已出售的現金及銀行結餘

(38)

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NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 中期簡明綜合財務報表附註

25. EVENTS AFTER THE END OF REPORTING PERIOD AND EFFECT OF COVID-19

As of the approval date on these financial statements, the Group had no significant events after reporting period which need to be disclosed.

The directors of the Company are continuing to assess the implications of COVID-19 pandemic to the business in which the Group operates. Depending on the duration of the COVID-19 pandemic and continued negative impact on economic activity, the Group might experience further negative results, and liquidity restraints and incur additional impairments on its assets in 2021. However, the exact impact in the remainder of 2021 and thereafter cannot be predicted.

25. 報告期結束後事項及 COVID-19 的影響

於該等財務表批准日期，本集團於報告期後 並無須予披露的重大事項。

本公司董事繼續評估 COVID-19 疫情對本集 團所在行業的影響。取決於 COVID-19 疫情 的持續時間及對經濟活動的持續負面影響， 本集團或會經歷進一步的負面業績及流通量 限制並於 2021 年產生額外資產減值。然而， 本公司未能預測於 2021 年餘下時間及其後的 實際影響。

72 DOUMOB 豆盟科技有限公司

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Doumob 豆盟科技有限公司