胜龙国际2024/25 中期报告

Interim Report CORPORATE INFORMATION2CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME4CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION5CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY6CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS7NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS8MANAGEMENT DISCUSSION AND ANALYSIS24OTHER INFORMATION31 Corporate Information BOARD OF DIRECTORS Executive Directors: LIU Shiwei(Chairman)WANG Baozhi(Chief Executive Officer)DING Lei(Chief Operating Officer) Independent Non-Executive Directors: DENG YougaoWONG Chi YanCHEUNG Ka Yue AUDIT COMMITTEE WONG Chi Yan(Chairman)DENG YougaoCHEUNG Ka Yue REMUNERATION COMMITTEE DENG Yougao(Chairman)DING LeiCHEUNG Ka Yue NOMINATION COMMITTEE DING Lei(Chairman)DENG YougaoCHEUNG Ka Yue COMPANY SECRETARY LAM Mei Wai Michelle AUTHORISED REPRESENTATIVES DING LeiLAM Mei Wai Michelle Corporate Information AUDITOR CCTH CPA Limited REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL OFFICE 19/F., Guangdong Finance Building88 Connaught Road WestHong Kong 8819 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE MUFG Fund Services (Bermuda) Limited4th floor, North Cedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th floor, North Cedar House41 Cedar AvenueHamilton HM 12Bermuda HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1617 STOCK CODE 1182 1182 CONTACTS Telephone:(852) 3548 2562Facsimile:(852) 3753 3226Website:www.successdragonintl.comEmail:shareholder@successdragonintl.com (852) 3548 2562(852) 3753 3226www.successdragonintl.comshareholder@successdragonintl.com Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 2024 Condensed Consolidated Statement of Financial Position As at 30 September 2024 Condensed Consolidated Statement of Changes in Equity For the six months ended 30 September 2024 (a)Thecapital reserve comprises(i)the fair value of the number ofunexercisedshare options granted to directors,employees andconsultant of the Company and (ii) deemed capital contribution arisingfrom non-current interest-free shareholder’s loan. (a)(i)(ii) Condensed Consolidated Statement of Cash Flows For the six months ended 30 September 2024 Notes to the Condensed Consolidated Financial Statements For the six months ended 30 September 2024 1. 1.GENERAL INFORMATION S u c c e s sD r a g o n I n t e r n a t i o n a l H o l d i n g s L i m i t e d( t h e“Company”)is incorporated in Bermuda as an exemptedcompany with limited liability under the Bermuda CompaniesAct. The address of the registered office of the Company isClarendon House, 2 Church Street, Hamilton HM11, Bermuda.The address of the principal place of business of the Companyis19/F.,Guangdong Finance Building,88 Connaught RoadWest,Hong Kong.The shares of the Company are listedonThe Stock Exchange of Hong Kong Limited(the“StockExchange”). ClarendonHouse,2 Church Street,Hamilton HM11,Bermuda8819 The principal activity of the Company is investment holding andthe principal activities of the Group are gold processing andtrading business in the People’s Republic of China (the “PRC”). 2.BASIS OF PREPARATION 2. These condensed consolidated financial statements have beenprepared in accordance with Hong Kong Accounting Standard34“Interim Financial Reporting”issued by the Hong KongInstituteof Certified Public Accountants(the“HKICPA”)andthe applicable disclosures required by the Rules Governing theListing of Securities on the Stock Exchange. 34 These condensed consolidated financial statements should beread in conjunction with the 2024 annual financial statements.Theaccounting policies and methods of computation usedin the preparation of these condensed consolidated financialstatementsare consistent with those used in the annualfinancial statements for the year ended 31 March 2024. Notes to the Condensed Consolidated Financial Statements For the six months ended 30 September 2024 3.ADOPTION OF NEW AND REVISEDHONG KONG FINANCIAL REPORTINGSTANDARDS 3. In the current period, the Group has adopted all the new andrevised Hong Kong Financial Reporting Standards (“HKFRSs”)issued by the HKICPA that are relevant to its operations andeffectivefor its accounting year beginning on 1 April 2024.HKFRSs comprise Hong Kong Financial Reporting Standards(“HKFRS”);Hong Kong Accounting Standards(“HKAS”);and Interpretations. The adoption of these new and revisedHKFRSs did not result in significant changes to the Group’saccountingpolicies,presentation of the Group’s financialstatements and amounts reported for the current period andprior years. The Group has not applied the new HKFRSs that have beenissuedbut are not yet effective.The Group has alreadycommencedan assessment o