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Silkwave Inc Annual Report 2010

Apr 1, 2011

49233_rns_2011-04-01_74133e8f-0b43-480c-b3c4-c584d5131686.pdf

Annual Report

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Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contents of this announcement, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this announcement.

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SOUTH CHINA HOLDINGS LIMITED

(Incorporated in the Cayman Islands with limited liability)

(Stock Code: 265)

ANNOUNCEMENT OF ANNUAL RESULTS FOR THE YEAR ENDED 31 DECEMBER 2010

GROUP RESULTS

The Board of Directors (the “Board”) of South China Holdings Limited (the “Company”) is pleased to announce the consolidated results of the Company and its subsidiaries (collectively the “Group”) for the year ended 31 December 2010 together with comparative figures for the last financial year as follows:

CONSOLIDATED INCOME STATEMENT

Notes
CONTINUING OPERATIONS
Revenue
2
Cost of sales
Gross profit
Other income
Fair value gain on an investment property
Fair value loss on financial assets at fair value through
profit or loss
Selling and distribution costs
Administrative expenses
Equity-settled share option expense
Other operating expenses, net
Profit from operations
2
Finance costs
Share of profits and losses of associates
(Loss)/profit before tax
3
Income tax expense
4
(Loss)/profit for the year from continuing
operations
2010
HK$'000


281,645
(147,195)

134,450
8,588
200
(23,048)
(7,923)
(100,906)
(4,069)
(3,182)

4,110
(6,919)
(43)

(2,852)
(5,741)

(8,593)
2009
HK$'000
215,792
(114,374)
101,418
87,417
-
(5,734)
(7,740)
(86,842)
(12,214)
(1,857)
74,448
(3,846)
82
70,684
(4,116)
66,568

– 1 –

Notes
DISCONTINUED OPERATIONS
Profit for the year from discontinued operations
(Loss)/profit for the year
Attributable to:
- Owners of the Company
- Non-controlling interests
(Loss)/earnings per share attributable to owners of
the Company
5
Basic
- For (loss)/profit for the year
- For (loss)/profit from continuing operations
Diluted
- For (loss)/profit for the year
- For (loss)/profit from continuing operations
2010
HK$'000


-

(8,593)


(13,532)
4,939

(8,593)





HK(0.7) cent
HK(0.7) cent


HK(0.7) cent
HK(0.7) cent
2009
HK$'000
10,564
77,132
83,746
(6,614)
77,132
HK4.6 cents
HK3.6 cents
HK4.6 cents
HK3.6 cents

– 2 –

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
2010
HK$'000

(Loss)/profit for the year
(8,593)

Other comprehensive (loss)/income

Change in fair value of available-for-sale financial
assets
(4,489)
Exchange differences on translation of foreign
operations
3,698

Other comprehensive (loss)/income for the year
(791)

Total comprehensive (loss)/income for the year
(9,384)

Attributable to:

- Owners of the Company
(15,628)
- Non-controlling interests
6,244

**(9,384) **
2009
HK$'000
77,132
22,781
132
22,913
100,045
106,714
(6,669)
100,045

– 3 –

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

Notes
Non-current assets
Property, plant and equipment
Investment property
Prepaid land lease payments
6
Interests in associates
Biological assets
Available-for-sale financial assets
7
Other non-current assets
8
Goodwill
Total non-current assets
Current assets
Inventories
Trade and other receivables
9
Financial assets at fair value through profit or loss
10
Due from affiliates
Advances to non-controlling shareholders of
subsidiaries
Pledged bank deposits
Cash and cash equivalents
Total current assets
Current liabilities
Trade and other payables
11
Interest-bearing bank and other borrowings
Advances from non-controlling shareholders of
subsidiaries
Due to affiliates
Tax payable
Total current liabilities
Net current assets
Total assets less current liabilities
As at 31 December
2010
2009
HK$'000
HK$'000

18,227
17,892
25,200
25,000
17,726
10,337
702
720
1,264
-
33,166
37,655
27,345
26,616
5,500
5,568

129,130
123,788


48,720
40,775
257,241
180,287
43,950
67,977
2,037
-
1,694
1,635
16,885
14,625
65,998
58,007

436,525
363,306


197,466
170,780
109,765
105,187
404
408
-
4,478
2,060
763

309,695
281,616

126,830
81,690

255,960
205,478
As at 31 December
2010
2009
HK$'000
HK$'000

18,227
17,892
25,200
25,000
17,726
10,337
702
720
1,264
-
33,166
37,655
27,345
26,616
5,500
5,568

129,130
123,788


48,720
40,775
257,241
180,287
43,950
67,977
2,037
-
1,694
1,635
16,885
14,625
65,998
58,007

436,525
363,306


197,466
170,780
109,765
105,187
404
408
-
4,478
2,060
763

309,695
281,616

126,830
81,690

255,960
205,478
123,788
40,775
180,287
67,977
-
1,635
14,625
58,007
363,306
170,780
105,187
408
4,478
763
281,616
81,690
205,478
  • 4 -
Non-current liabilities
Advances from shareholders
Deferred tax liabilities
Total non-current liabilities
Net assets
Equity
Equity attributable to owners of the Company
Issued capital
Reserves
Non-controlling interests
Total equity
As at 31 December
2010
2009
HK$'000
HK$'000


62,860
6,029
2,385
2,499

65,245
8,528

190,715
196,950



45,584
45,584
104,172
115,731

149,756
161,315
40,959
35,635

190,715
196,950
As at 31 December
2010
2009
HK$'000
HK$'000


62,860
6,029
2,385
2,499

65,245
8,528

190,715
196,950



45,584
45,584
104,172
115,731

149,756
161,315
40,959
35,635

190,715
196,950
8,528
196,950
45,584
115,731
161,315
35,635
196,950

Notes:

1. Principal accounting policies and basis of preparation

The accounting policies and basis of preparation adopted in these financial statements are generally consistent with those adopted in the Group’s audited 2009 annual financial statements except that the Group has adopted the newly issued and revised Hong Kong Financial Reporting Standards, which are effective for the annual period beginning on 1 January 2010 as disclosed in the audited 2009 annual financial statements. The adoption of these new Hong Kong Financial Reporting Standards does not have significant impact on the Group’s results of operations and financial position.

2. Revenue and segmental information

Revenue represents the net invoiced value of goods sold, after allowances for returns and trade discounts; the value of services rendered and commission income during the year.

An analysis of the Group’s segment information is as follows:

  • 5 -

For the year ended 31 December 2010

Travel and
related
services
Information
technology
Trading and
manufacturing
of jewellery
Forestry
Investment
holding
HK$000
HK$000
HK$000
HK$000
HK$000
Segment revenue:
Sales to external
customers and
revenue
90,974
158,414
32,257
-
-
Segment results
30,449
13,985
1,412
(4,359)
(37,377)
Reconciliation:
Finance costs
Share of profits and
losses of associates
Loss before tax
Segment assets and
total assets
233,953
128,990
28,722
30,523
143,467
Segment liabilities
136,260
51,886
2,988
1,050
68,546
Reconciliation:
Corporate and other
unallocated liabilities
Total liabilities
For the year ended 31 December 2009
Travel and
related
services
Information
technology
Trading and
manufacturing
of jewellery
Forestry
Investment
holding
HK$000
HK$000
HK$000
HK$000
HK$000
Segment revenue:
Sales to external
customers and
revenue from
continuing
operations
71,171
126,465
18,156
-
-
Segment results
18,879
1,459
453
-
53,657
Reconciliation:
Finance costs
Share of profits and
losses of associates
Profit before tax from
continuing operations
Segment assets and
total assets
185,278
97,292
20,091
14,954
169,479
Segment liabilities
111,213
52,343
3,103
6,454
8,582
Reconciliation:
Corporate and other
unallocated liabilities
Total liabilities
Total
HK$000
281,645
4,110
(6,919)
(43)
(2,852)
565,655
260,730
114,210
374,940
Total
HK$000
215,792
74,448
(3,846)
82
70,684
487,094
181,695
108,449
290,144
  • 6 -
By geographical location#:
Hong Kong
Mainland China
Revenue
2010
2009
HK$’000
HK$’000
81,684
67,424
199,961
148,368

281,645
215,792
Revenue
2010
2009
HK$’000
HK$’000
81,684
67,424
199,961
148,368

281,645
215,792


215,792

# The revenue information above is based on the location of the customers.

3. (Loss)/profit before tax

For the year ended 31 December 2010, (loss)/profit before tax is arrived at after charging depreciation of approximately HK$3,116,000 (2009: approximately HK$4,045,000) in respect of the Group’s property, plant and equipment and amortisation of approximately HK$822,000 (2009: Nil) in respect of the Group’s prepaid land lease payments.

4. Income tax expenses

Hong Kong profits tax has been provided at the rate of 16.5% (2009: 16.5%) on the estimated assessable profits arising in Hong Kong during the year. Taxes on profits assessable elsewhere have been calculated at the rates of tax prevailing in the countries/jurisdictions in which the Group operates.

5. (Loss)/earnings per share attributable to owners of the Company

The calculation of basic and diluted (loss)/earnings per share are based on:

(Loss)/earnings
(Loss)/profit attributable to owners of the Company, used in the
basic (loss)/earnings per share calculation
(Loss)/profit attributable to owners of the Company, used in the
diluted (loss)/earnings per share calculation:
From Continuing Operations
From Discontinued Operations
Shares
Weighted average number of ordinary shares in issue during the
year used in the basic and diluted (loss)/earnings per share
calculations
2010
HK$’000
(13,532)
(13,532)
-

(13,532)
2010
1,823,401,000
2009
HK$’000
83,746
66,540
17,206
83,746
2009
1,823,401,000

The Company’s share options have no dilutive effect for the two years ended 31 December 2010 and 2009 because the exercise price of the Company’s share options was higher than the average market price for shares for the two years ended 31 December 2010 and 2009.

  • 7 -

6. Prepaid land lease payments

The leasehold land is held under medium term leases and is situated in Mainland China.

7. Available-for-sale financial assets

The shares held by the Group included the shares of South China (China) Limited Stock Code 413 (“SCC”) of approximately HK$32.7 million as at 31 December 2010.

8. Other non-current assets

They include land deposits paid for lands in Panyu, Guangzhou ( 廣州番禺 ) and Tanggu, Tianjin ( 天 津塘沽 ) in the PRC.

9. Trade and other receivables

Included in trade and other receivables of the Group are trade receivables of HK$187,795,000 (2009: HK$133,492,000). The Group's trading terms with its customers are on credit with credit periods ranging from period of one to three months (2009: one to three months), depending on a number of factors including trade practices, collection history and location of customers. Each customer has a maximum credit limit. The Group seeks to maintain strict control over its outstanding receivables and has a credit control department to minimize credit risk. Overdue balances are reviewed regularly by the senior management.

An aging analysis of trade receivables as at the end of the reporting period on invoice date and net of provisions is as follows:

Within 90 days
91 to 180 days
181 to 365 days
Over 365 days
2010
HK$’000

170,694
12,329
2,884
1,888

187,795
2009
HK$’000
125,218
8,049
225
-
133,492

None of the other receivables is either past due or impaired. The financial assets included in these balances relate to receivables for which there was no recent history of default.

10. Financial assets at fair value through profit or loss

The shares held by the Group included the shares of South China Financial Holdings Limited Stock Code 619 and South China Land Limited Stock Code 8155 .

  • 8 -

11. Trade and other payables

Included in trade and other payables of the Group are trade payables of HK$138,539,000 (2009: HK$129,022,000) and their aging analysis as at the end of reporting period on invoice date is as follows:

Within 90 days
91 to 180 days
181 to 365 days
Over 365 days
2010
HK$’000

135,926
773
295
1,545

138,539
2009
HK$’000
125,365
137
3,391
129
129,022

The trade payables are non-interest-bearing and are normally settled on 15 to 90 days’ terms (2009: 15 to 90 days).

Other payables are non-interest-bearing and have an average term of three months.

12. Event after the reporting period

Subsequent to the end of reporting period, senior executives (involved are the general manager (who is also a director of South China Zenith) and the assistant general manager) of Chongqing South China Zenith Information Technology Co., Ltd. ("South China Zenith"), a 60% owned subsidiary of the Company, were summoned by the local government authority in Mainland China to assist in an investigation (the "Investigation"). The accounting records, including the general ledger and relating supporting documents, were seized by the local government authority. The Group's consolidated financial statements have consolidated the results of South China Zenith based on the unaudited management accounts for the year ended 31 December 2010.

At the date of approval of these financial statements, the Investigation is still underway and the Board has not been informed by the local government authority as to the reason for the Investigation. In the absence of further information about the Investigation, the Board is currently not aware of any circumstances which will lead it to believe the Investigation would result in significant adverse implications to the Group’s financial position.

Unaudited financial information of South China Zenith was set out in management discussion and analysis.

  • 9 -

EXTRACT FROM INDEPENDENT AUDITORS’ REPORT

Basis for disclaimer of opinion

As further explained in note 49 to the financial statements, subsequent to the end of reporting period, the accounting records of the Group's subsidiary, Chongqing South China Zenith Information Technology Co. Ltd. ("South China Zenith"), were seized by the local government authority in Mainland China for investigation (the "Investigation"). We were unable to obtain sufficient evidence or perform alternative procedures to verify the net assets of HK$48,875,000 as at 31 December 2010 and net profit of HK$9,512,000 for the year then ended of South China Zenith which were consolidated in the Group's consolidated financial statements for the year ended 31 December 2010. Details of the financial information of South China Zenith are disclosed in note 49 to financial statements. As a result, we were unable to determine whether any adjustments were necessary in respect of the Group's statement of financial position as at 31 December 2010, the consolidated income statement, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended, and the disclosures to the financial statements.

Disclaimer of opinion

Because of the significance of the matters described in the "Basis for disclaimer of opinion" paragraph, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion. Accordingly, we do not express an opinion on the financial statements.

MANAGEMENT DISCUSSION AND ANALYSIS

FINANCIAL SUMMARY

The Group recorded revenue of HK$281.6 million and a loss attributable to owners of the Company of HK$13.5 million for the year ended 31 December 2010. As compared to 2009, revenue increased by 30.5% while the annual results turned from profit to loss due to bigger fair value loss on financial assets at fair value through profit or loss.

The Group’s principal businesses of travel and related services, information technology and trading and manufacturing remained profitable and fundamentally sound.

  • 10 -

BUSINESS REVIEW

The Group recorded revenue of HK$281.6 million and a net loss of HK$8.6 million for the year ended 31 December 2010. The principal businesses of the Group include travel and related services, information technology, trading and manufacturing and forestry.

Travel and Related Services

Hong Kong Four Seas Tours recorded a 27.8% increase in revenue to HK$91.0 million (2009: HK$71.2 million) and a 61.3% increase in profit from operations to HK$30.5 million (2009: HK$18.9 million) for the year ended 31 December 2010. The recovery in earnings was mainly attributable to the rebound of the global travel industry after the financial tsunami. Our revenue and profit margin were boosted by the increase in business travel as well as the increase in the number of flights in the second half of 2010. As corporate clients continue to seek high quality services, Hong Kong Four Seas Tours has been able to increase its market share in the past two years. The enlarged global corporate client base enabled us to expand our MICE (meeting, incentive, conference, event) operation in Hong Kong and Mainland China in the past year.

Information Technology

The IT segment reported a 25.3% increase in revenue to HK$158.4 million and more than a eight-fold increase in profit from operations to HK$14.0 million for the year ended 31 December 2010 after a major revamp in 2009. Our principal subsidiaries in this segment, are mainly involved in system integration, software development and supply chain system development. Over the past few years, Chongqing has evolved into an information technology development centre due to substantial government investment in the Xiyong District. One of our subsidiaries has generated strong revenue growth through its involvement in developing its electronic system.

Trading and Manufacturing

Our trading and manufacturing operation is located in Nanjing, the PRC and is engaged in producing jewellery from precious stones, jade, gold and silver. In addition to our flagship store in Nanjing, our products are also distributed and sold through counters in sizable department stores. Jewellery business recorded a 77.7% increase in revenue to HK$32.3 million (2009: HK$18.2 million) and 211.7% increase in profit from operations to HK$1.4 million (2009: HK$453,000).

Forestry

As at 31 December 2010, we occupied approximately 230,000 mu of woodland area for forest plantation in Chongqing and Wuhan, the PRC. On 11 January 2011, the Company announced the sale of its forestry operation to SCC for a consideration of HK$23.8 million. The disposal of the forestry business allows more management time and resources to be spent on its other businesses.

  • 11 -

MATERIAL ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES AND ASSOCIATES

During the year ended 31 December 2010, the Group did not make any material acquisition or disposal.

LIQUIDITY AND FINANCIAL RESOURCES

As at 31 December 2010, the Group had a current ratio of 1.41 and a gearing ratio of 0% (31 December 2009: 1.29 and 0% respectively). The gearing ratio was computed by comparing the Group’s total long-term bank borrowings to total equity. As at 31 December 2010 and 31 December 2009, the Group had no long-term bank borrowings. The Group’s operations and investments continue to be financed by internal resources and bank borrowings.

EVENT AFTER THE REPORTING PERIOD

(i) In January 2011, the Group disposed of its entire interest in Thousand China Investments Limited (“Thousand China”) to a direct wholly-owned subsidiary of SCC, which a director of the Company is the controlling shareholder for a consideration of HK$23.8 million. Thousand China and its subsidiaries are engaged in forest plantation in the PRC. Details of the transaction are disclosed in the announcement of the Company dated 11 January 2011.

(ii) As mentioned in our announcement dated 28 March 2011 and clarification announcement dated 29 March 2011, subsequent to the end of the reporting period ended 31 December 2010, senior executives (involved are the general manager (who is also a director of South China Zenith) and the assistant general manager) of Chongqing South China Zenith Information Technology Co., Ltd. ("South China Zenith"), a 60% owned subsidiary of the Company, were summoned by the local government authority in Mainland China to assist in an investigation (the "Investigation"). The accounting records, including the general ledger and relating supporting documents, were seized by the local government authority.

  • 12 -

Income statement for the year ended 31 December 2010

Revenue
Cost of sales
Gross profit
Other income
Selling and distribution costs
Administrative expenses
Finance costs
Profit before tax
Income tax expense
Profit for the year
Statement of financial position as at 31 December 2010
Non-current assets
Property, plant and equipment
Interests in a subsidiary
Interests in a fellow subsidiary
Interests in an associate
Total non-current assets
Current assets
Inventories
Trade and other receivables
Due from immediate holding company
Due from fellow subsidiary
Due from related companies
Cash and cash equivalents
Total current assets
Current liabilities
Trade and other payables
Due to a subsidiary
Due to a fellow subsidiary
Interest-bearing bank and other borrowings
Advances from non-controlling shareholders of
subsidiaries
Total current liabilities
Net current assets
Net assets
HK$'000
148,893
(122,876)
26,017
2,119
(1,822)
(14,330)
(1,466)
10,518
(1,006)
9,512
HK$'000
11,208
3,530
706
588
16,032
26,202
57,412
9,176
24
1,474
19,588
113,876
48,730
1,546
882
29,495
380
81,033
32,843
48,875
  • 13 -

Analysis on financial information of South China Zenith attributable to the Company is as follows:

Notes
Net assets
Net assets attributable to equity owners of the
Company
Sales proceeds received and receivable
1
Profit for the year of operating subsidiaries
2
Profit for the year of operating subsidiaries
attributable to equity owners of the Company
2
South China
Zenith
HK$’000
48,875
29,325
148,893
9,512
5,707
Group

HK$’000

190,715
149,756

2,815,618

31,408
26,737

Note 1: Sales proceeds received and receivable of the Group are calculated on the basis of including the gross sales proceeds received and receivable in relation to travel and related services amounting HK$2,625 million, which is demonstrated in the reconciliation below:

Revenue in consolidated income statement
Less: Net sales proceeds received and receivable in relation to travel
and related business
Add: Gross sales proceeds received and receivable in relation to
travel and related business
Gross sales proceeds received and receivable
HK$’000
281,645
(90,974)
2,624,947
2,815,618

Note 2: Operating subsidiaries include subsidiaries engaged in travel and related services, information technology (including South China Zenith), trading and manufacturing of jewellery business and forestry business.

As mentioned in our announcement dated 28 March 2011 and clarification announcement dated 29 March 2011, so far as the Board is aware, the Investigation is still underway and that the daily operation of South China Zenith is carried on in the usual manner. The Board is currently not aware of any circumstances which would result in significant implications to South China Zenith’s financial position. In any event, the Board does not consider that the Investigation would have a significant implication to the Group’s financial position.

  • 14 -

PROSPECTS

Hong Kong Four Seas Tours will continue to develop its online booking platform and enhance its computer system in order to complement its sales network and improve its efficiency and competitiveness. We expect steady growth of our MICE business in the coming year. The alliance with our global partner, Travel Solution International, will enable Hong Kong Four Sea Tours to expand its corporate client base.

In Mainland China, Hong Kong Four Seas Tours already has branches in Beijing, Shanghai, Chongqing, Guangzhou and Shenzhen. In the coming year, we will extend our MICE operation to Shanghai. Given the great potential in Mainland China, we will also expand our network to other major cities in 2011. Our operation in Mainland China has contributed more than 15% of Hong Kong Four Seas Tours’ gross sales proceeds received and receivable in 2010 and we envisage that contribution from these branches will improve in the coming year.

Our IT operation is expected to maintain its growth momentum in the coming year. The electronic system developed by our subsidiary is powerful and well received by our customers. We will continue to expand our electronic system into other provinces in the coming year. Our software development outsourcing business is also growing. With the expansion of our major customers into various cities in Mainland China, our supply chain management software is in popular demand.

We will continue to expand the point of sales of our jewellery operation in Nanjing by opening more outlets in department stores to achieve revenue growth. We will also control cost by lowering our marketing budget and close down unprofitable outlets in the coming year.

CODE ON CORPORATE GOVERNANCE PRACTICE

The Company has complied with all the code provisions as set out in the Code on Corporate Governance Practices (the “CG Code”) contained in Appendix 14 of the Listing Rules throughout the year ended 31 December 2010 with exception to code provision E1.2 in that the Chairman of the Board did not attend the annual general meeting of the Company.

According to code provision E1.2 of the CG Code, the Chairman of the Board shall attend the annual general meeting to answer questions. The Chairman of the Board was unable to attend the annual general meeting of the Company held on 18 May 2010. There were Executive Directors of the Company attending the annual general meeting in the absence of the Chairman to answer questions on the Group’s businesses at the meeting. The Directors believe that this was an exceptional incident and the Company will ensure future compliance with code provision E1.2.

PURCHASE, SALE OR REDEMPTION OF SECURITIES

During the year ended 31 December 2010, neither the Company nor any of its subsidiaries purchased, sold or redeemed any of the Company’s listed securities.

FINAL DIVIDEND

The Board does not recommend the payment of a final dividend for the year ended 31 December 2010 (2009: Nil).

  • 15 -

AUDIT COMMITTEE

The Company has established an audit committee with written terms of reference in compliance with the Listing Rules. The audit committee comprises three independent non-executive directors and one non-executive director, namely Mr. Cheng Hong Kei (Chairman of the audit committee), Mr. David John Blackett, Mrs. Tse Wong Siu Yin, Elizabeth and Mr. David Michael Norman.

The Group's annual results for the year ended 31 December 2010 were reviewed by the audit committee, which was of the opinion that the preparation of such annual results complied with the applicable accounting standards and requirements and that adequate disclosures were made.

By order of the Board South China Holdings Limited Ng Hung Sang Chairman

Hong Kong, 31 March 2011

As at the date of this announcement, the Directors of the Company are (1) Mr. Ng Hung Sang, Mr. Richard Howard Gorges, Ms. Cheung Choi Ngor and Mr. Ng Yuk Fung, Peter as executive directors; (2) Mr. David Michael Norman and Ms. Ng Yuk Mui, Jessica as non-executive directors; and (3) Mr. David John Blackett, Mrs. Tse Wong Siu Yin, Elizabeth and Mr. Cheng Hong Kei as independent non-executive directors.

  • 16 -