开明投资2024 / 2025 中期报告

UBA INVESTMENTS LIMITED開明投資有限公司 CORPORATE INFORMATION BOARD OF DIRECTORS Executive DirectorsDr. WONG Yun Kuen(Chairman)Mr. CHENG Wai Lun, AndrewMr. CHAU Wai Hing CPA Independent Non-executive DirectorsDr. FUNG Lewis Hung(Retired on 21 August 2024)Mr. TANG Hon Bui, RonaldMr. KWOK Ming Fai, CPAMs. KWOK Yuen Lam, Sophia(Appointed on 12 July 2024) CPA COMPANY SECRETARY Mr. LEUNG Man Lai, CPA AUDITORS Asian Alliance (HK) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors AUDIT COMMITTEE Dr. FUNG Lewis Hung(Retired on 21 August 2024)Mr. TANG Hon Bui, RonaldMr. KWOK Ming Fai, CPAMs. KWOK Yuen Lam, Sophia(Appointed on 12 July 2024) CPA REMUNERATION COMMITTEE CPA Dr. FUNG Lewis Hung(Retired on 21 August 2024)Mr. TANG Hon Bui, RonaldMr. CHENG Wai Lun, AndrewMr. KWOK Ming Fai, CPAMs. KWOK Yuen Lam, Sophia(Appointed on 12 July 2024) NOMINATION COMMITTEE CPA Dr. FUNG Lewis Hung(Retired on 21 August 2024)Mr. TANG Hon Bui, RonaldMr. CHENG Wai Lun, AndrewMr. KWOK Ming Fai, CPAMs. KWOK Yuen Lam, Sophia(Appointed on 12 July 2024) UBA INVESTMENTS LIMITED開明投資有限公司 PRINCIPAL BANKEROCBC Bank (Hong Kong) Limited 768 STOCK CODEHong Kong Stock Exchange: 768 http://www.uba.com.hk WEBSITEhttp://www.uba.com.hk INVESTMENT MANAGERUpbest Assets Management Limited PRINCIPAL PLACE OF BUSINESS INHONG KONG Flat B, 16th Floor, Wah Kit Commercial Centre300 Des Voeux Road CentralHong Kong 30016B REGISTERED OFFICE P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands CAYMAN ISLANDS PRINCIPALREGISTRAR Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3,Building D, P.O. Box 1586,Gradenia Court, Camana Bay,Grand Cayman, KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3,Building D, P.O. Box 1586,Gradenia Court, Camana Bay,Grand Cayman, KY1-1100Cayman Islands 愨1617 HONG KONG BRANCH REGISTRAR Tricor Standard Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong UBA INVESTMENTS LIMITED開明投資有限公司 RESULTS Theboard of directors(the“Board”)of UBAInvestments Limited (the “Company”) is pleasedto announce that the unaudited interim results ofthe Company and its subsidiaries (the “Group”)for the six months ended 30 September 2024and the Group’s state of affairs as at that datetogether with the comparative figures as follows: CONDENSED CONSOLIDATEDINCOME STATEMENT For the six months ended 30 September CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITYFor the six months ended 30 September 2024 UBA INVESTMENTS LIMITED開明投資有限公司 NOTES TO THE CONDENSEDFINANCIAL STATEMENTS 1. 1.GENERAL P.O. Box 309, UglandHouse,Grand Cayman,KY1-1104,CaymanIslands30016B TheCompany is a public limited companyincorporatedin the Cayman Islands with itsshareslisted on The Stock Exchange of HongKong Limited (the “Stock Exchange”). The addressof its registered office is P.O. Box 309, UglandHouse,Grand Cayman,KY1-1104,CaymanIslands. The principal place of business is Flat B,16th Floor, Wah Kit Commercial Centre, 300 DesVoeux Road Central, Hong Kong. TheCompany and its subsidiaries(collectivelyreferredto as the“Group”)are engaged ininvestment holding and trading of securities. The condensed consolidated financial statementsarepresented in Hong Kong dollars(“HK$”),whichis the same as the functional currencyofthe Company and all values(includingcomparativeinformation)are rounded to thenearestthousand(H K$’000)except whenotherwise indicated. 2. 2.BASIS OF PREPARATION Th e s eu n a u d i t e d c o n d e n s e d c o n s o l i d a t e dinterimfinancial statements for the six monthsended 30 September 2024 have been preparedinaccordance with Hong Kong AccountingStandard 34 “Interim Financial Reporting” issuedbythe Hong Kong Institute of Certified PublicAccountants (“HKICPA”) and with the applicabledisclosurerequirements of Appendix D2 of theRules Governing the Listing of Securities on TheStock Exchange of Hong Kong Limited. 34D2 UBA INVESTMENTS LIMITED開明投資有限公司 2. 2.BASIS OF PREPARATION(Continued) The unaudited condensed consolidated financialstatements do not include all the information anddisclosurerequired in the annual consolidatedfinancialstatements,and should be read inconjunction with the Group annual consolidatedfinancial statements for the year ended 31 March2024. Thedirectors of the Company(the“Directors”)are satisfied that the Group will have sufficientfinancial resources to meet its financial obligationsasthey fall due for the foreseeable future.Accordingly, the consolidated financial statementshave been prepared on a going concern basis. 3.APPLICATIONOF AMENDMENTS TO HONGKONGFINANCIAL REPORTING STANDARDS(“HKFRSs”) 3. The unaudited condensed consolidated financialstatements have been prepared on the historicalcost basis except for the financial assets at fairvalue through profit or loss that are measured atfair values at the end of each reporting period. / Otherthan additional/changing in accounting