EPS创健科技2024/2025 中期业绩报告

CONTENTS Corporate Information2公司資料 Financial Highlights5財務摘要 Financial Information6財務資料 Notes to the Condensed ConsolidatedFinancial Statements13簡明綜合財務報表附註 Management Discussion and Analysis32管理層討論與分析 Other Information49其他資料 CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors 鷲北健一郎先生（主席兼行政總裁）（於二零二四年十一月八日獲委任）宮野積先生（董事總經理）前崎匡弘先生宮里啟暉先生趙俊德先生島田達二先生（於二零二四年十一月八日辭任） Mr. Washikita Kenichiro(Chairman and Chief Executive Officer)(appointed with effect from 8 November 2024)Mr. Miyano Tsumoru(Managing Director)Mr. Maezaki MasahiroMr. Miyazato HirokiMr. Chiu Chun TakMr. Shimada Tatsuji(resigned with effect from 8 November 2024) Non-executive Directors 草場拓也先生嚴平先生 Mr. Kusaba TakuyaMr. Yan Ping Independent Non-executive Directors 陳卓豪先生蔡冠明先生齋籐宏暢先生谷口恭彥先生 Mr. Chan Cheuk HoMr. Choi Koon MingMr. Saito HironobuMr. Taniguchi Yasuhiko COMPANY SECRETARY 趙俊德先生 Mr. Chiu Chun Tak AUTHORISED REPRESENTATIVES 宮野積先生趙俊德先生 Mr. Miyano TsumoruMr. Chiu Chun Tak AUDIT COMMITTEE 陳卓豪先生（主席）蔡冠明先生草場拓也先生 Mr. Chan Cheuk Ho(Chairman)Mr. Choi Koon MingMr. Kusaba Takuya REMUNERATION COMMITTEE 蔡冠明先生（主席）宮野積先生陳卓豪先生 Mr. Choi Koon Ming(Chairman)Mr. Miyano TsumoruMr. Chan Cheuk Ho NOMINATION COMMITTEE 谷口恭彥先生（主席）宮野積先生陳卓豪先生 Mr. Taniguchi Yasuhiko(Chairman)Mr. Miyano TsumoruMr. Chan Cheuk Ho AUDITOR 德勤•關黃陳方會計師行根據財務匯報局條例註冊的公眾利益實體核數師香港金鐘道88號太古廣場1座35樓 Deloitte Touche TohmatsuPublic Interest Entity Auditor registered in accordancewith the Financial Reporting Council Ordinance35/F One Pacific Place, 88 Queensway, Hong Kong REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港九龍紅磡民樂街23號駿昇中心17樓A室 Flat A, 17/F., Gemstar Tower23 Man Lok Street, Hung HomKowloon, Hong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands CORPORATE INFORMATION HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong 李智聰律師事務所 LEGAL ADVISERS AS TO HONG KONG LAW Michael Li & Co PRINCIPAL BANKERS 三菱日聯銀行中國建設銀行（亞洲）股份有限公司香港上海匯豐銀行有限公司上海商業銀行有限公司 MUFG Bank, Ltd.China Construction Bank (Asia) Corporation LimitedThe Hongkong and Shanghai Banking Corporation LimitedShanghai Commercial Bank Limited www.eps.hk COMPANY’S WEBSITE www.eps.hk 3860 STOCK CODE 3860 FINANCIAL HIGHLIGHTS Revenue of approximately HK$346.9 million was recorded for the Reporting Period;報告期間錄得收益約346.9百萬港元； Profit after taxation for the Reporting Period amounted to approximately HK$17.1 million;報告期間之除稅後溢利為約17.1百萬港元； – –Basic earnings per share for the Reporting Period based on weighted average number of 519,632,000 ordinaryshares of the Company was approximately 2.83 HK cents; and根據本公司519,632,000股普通股加權平均數計算 ，報告期間之每股基本盈利為約2.83港仙；及 The Board does not recommend the payment of an interim dividend for the Reporting Period.董事會並不建議派付報告期間之中期股息 。 FINANCIAL INFORMATION INTERIM RESULTS EPS創 健 科 技 集 團 有 限 公 司（「」）董 事（「」）會（「」）欣然提呈 ，本公司及其附屬公司（統稱「」）截至二零二四年九月三十日止六個月（「」）之未經審核簡明綜合業績 ，連同二零二三年同期之未經審核比較數字如下： The board (the “Board”) of directors (the “Directors”) of EPSCreative Health Technology Group Limited (the “Company”)is pleased to present the unaudited condensed consolidatedresults of the Company and its subsidiaries (collectively referredto as the “Group”) for the six months ended 30 September 2024(the “Reporting Period”) together with comparative unauditedfigures for the corresponding period in 2023 as follows: CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME 截至二零二四年九月三十日止六個月 For the six months ended 30 September 2024 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 September 2024 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 September 2024 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTSFor the six months ended 30 September 2024 1. 1.BASIS OF PREPARATION EPS創健科技集團有限公司（「」）及其附屬公司（統稱「」）的簡明綜合財務報表乃根據香港會計師公會（「」）頒佈之香港會計準則第34號「中期財務報告」以及香港聯合交易所有限公司證券上市規則之適用披露規定而編製 。 The condensed consolidated financial statements ofEPS Creative Health Technology Group Limited (the“Company”) and its subsidiaries (collectively referred toas the “Group”) have been prepared in accordance withHong Kong Accounting Standard 34 “Interim FinancialReporting” issued by the Hong Kong Institute of CertifiedPublic Accountants (“HKICPA”) as well as with theapplicable disclosure requirements of the Rules Governingthe Listing of Securities on The Stock Exchange of HongKong Limited. 2. 2.PRINCIPAL ACCOUNTING POLICIES The condensed consolida