传递娱乐2024/25中期报告

(Incorporated in the Cayman Islands with limited liability)Stock Code Interim Report2024/25 CONTENTS 2Corporate Information4Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income6Condensed Consolidated Statement of Financial Position8Condensed Consolidated Statement of Changes in Equity10Condensed Consolidated Statement of Cash Flows11Notes to the Condensed Consolidated Financial Statements44Management Discussion and Analysis59Other Information CORPORATE INFORMATION公司資料 Board of Directors 20249102024930 Mr. Zhang Liang, Johnson(Chairman)Mr. Jiang Lei(Chief Executive Officer)(appointed on 10 September 2024)Mr. Lee Hin Kwong, PatrickMs. Zhao Wenzhu(President)(resigned with effect from30 September 2024) 2024910 Non-executive DirectorMs. Chen Hong, Vicki(appointed on 10 September 2024) Independent Non-executive Directors 2025122 Mr. Wang Bo(resigned with effect from22 January 2025)Mr. Xiang FengMr. Chang Eric Jackson 2025122 Mr. Chang Eric Jackson(Chairman)Mr. Wang Bo(resigned with effect from22 January 2025)Mr. Xiang Feng Mr. Wang Bo(Chairman)(resigned with effect from22 January 2025)Mr. Xiang FengMr. Lee Hin Kwong, Patrick 2025122 2025122 Mr. Wang Bo(Chairman)(resigned with effect from22 January 2025)Mr. Xiang FengMr. Lee Hin Kwong, Patrick Cricket SquareHutchins DrivePO Box 2681Grand Cayman, KY1-1111Cayman Islands CORPORATE INFORMATION公司資料 12814B Room B, 14/FNeich Tower128 Gloucester RoadWanchaiHong Kong Head Office andPrincipal Placeof Business inHong Kong www.transmit-ent.com Conyers Trust Company(Cayman) LimitedCricket SquareHutchins DrivePO Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company(Cayman) LimitedCricket SquareHutchins DrivePO Box 2681Grand Cayman, KY1-1111Cayman Islands Tricor Investor Services Limited Hong Kong BranchShare Registrarand TransferOffice 17/FFar East Finance Centre16 Harcourt RoadHong Kong 1 328 China Construction Bank (Asia)Corporation Limited28/F, CCB Tower3 Connaught Road CentralCentral, Hong Kong Auditor Deloitte Touche TohmatsuRegistered Public InterestEntity Auditors35/F, One Pacific Place88 QueenswayHong Kong 8835 39 Sidley Austin39/F, Two International Finance CentreCentral, Hong Kong Legal Advisor www.transmit-ent.comwww.hkexnews.hk This interim report has been posted in both the Englishand Chinese languages on the websites of the Company atwww.transmit-ent.com and Hong Kong Stock Exchanges atwww.hkexnews.hk. A printed version of this interim report isavailable on request from the Company and the Company’sHong Kong Branch Share Registrar free of charge. 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 31 December 2024截至2024年12月31日止六個月 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 31 December 2024截至2024年12月31日止六個月 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 At 31 December 2024於2024年12月31日 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 At 31 December 2024於2024年12月31日 4432025225 The condensed consolidated financial statements on pages 4 to 43were approved and authorised for issue by the board of directors ofthe Company on 25 February 2025 and are signed on its behalf by: Lee Hin Kwong, PatrickDIRECTOR Zhang Liang, JohnsonDIRECTOR CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 31 December 2024截至2024年12月31日止六個月 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 31 December 2024截至2024年12月31日止六個月 Notes: (i)10,000GEM2012105 (i)Other reserve of HK$10,000 represents the difference betweenthe aggregate nominal value of the respective share capital of thecompanies now comprising the subsidiaries of Transmit EntertainmentLimited (the ‘’Company”) over the nominal value of the shares of theCompany issued pursuant to the group reorganisation completed on5 October 2012 to rationalise the structure of the Company and itssubsidiaries (collectively referred to as the “Group”) in preparation forthe listing of the Company’s shares on GEM of The Stock Exchange ofHong Kong Limited (the “Stock Exchange”). Other reserve of HK$11,838,000 represents an initial fair valueadjustments of loan advances from Mr. Zhang Liang, Johnson (“Mr.Zhang”), the controlling shareholder of the Company, and GuangzhouPuji Real Estate Agency Co. Limited (“Guangzhou Puji”), a companyin which Mr. Zhang has controlling interest, which are unsecured,interest-free and each repayable in July 2022 and February 2023respectively. Such fair value adjustments measured as the differencebetween proceeds received and the fair value of the loan basedon prevailing market interest rates were considered as deemedcontribution from the controlling shareholder. 11,838,0002022720232 In July 2021, loans from Guangzhou Puji and Mr. Zhang were repaid byissue of perpetual bonds. The dif