国际娱乐中期报告 2024/25

CONTENTS Corporate Information2Condensed Consolidated Statement ofComprehensive Income4Condensed Consolidated Statement ofFinancial Position5Condensed Consolidated Statement ofChanges in Equity7Condensed Consolidated Statement of Cash Flows9Notes to the Condensed ConsolidatedInterim Financial Statements11Management Discussion and Analysis41Other Information52 The English text of thisinterimreport shall prevail over the Chinesetext incase of inconsistencies or discrepancies. Thisinterimreport is printed on environmentally friendly paper. CorporateInformation公司資料 EXECUTIVE DIRECTORS HOWongMengAurelioJr.DizonTABLANTE Mr.HOWongMeng(ChairmanoftheBoardandChiefExecutiveOfficer)Mr.AurelioJr.DizonTABLANTE INDEPENDENT NON-EXECUTIVE DIRECTORS Danica Ramos LUMAWIG Mr.LAUKaHoMr.CHENGHongWaiMs.Danica Ramos LUMAWIG HOWongMengAurelioJr.DizonTABLANTE EXECUTIVE COMMITTEE Mr.HOWongMeng(CommitteeChairman)Mr.AurelioJr.DizonTABLANTE AUDIT COMMITTEE Danica Ramos LUMAWIG Mr.CHENGHongWai(CommitteeChairman)Mr.LAUKaHoMs.Danica Ramos LUMAWIG NOMINATION COMMITTEE Ms. Danica Ramos LUMAWIG(CommitteeChairman)Mr.HOWongMengMr.CHENGHongWai Danica Ramos LUMAWIGHOWongMeng Danica Ramos LUMAWIG REMUNERATION COMMITTEE Mr.LAUKaHo(CommitteeChairman)Mr.CHENGHongWaiMs. Danica Ramos LUMAWIG COMPANY SECRETARYMr.WONGWingKit HOWongMeng AUTHORISED REPRESENTATIVES Mr.HOWongMengMr.WONGWingKit REGISTERED OFFICE CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands CorporateInformation公司資料 HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS IN HONG KONG 8181802–1803 Suites 1802–1803, 18/F.Three Exchange Square8 Connaught Place, CentralHongKong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Suntera(Cayman)LimitedSuite3204,Unit2A,Block3BuildingD,P.O.Box1586GardeniaCourt,CamanaBayGrandCayman,KY1-1100CaymanIslands Suntera(Cayman)LimitedSuite3204,Unit2A,Block3BuildingD,P.O.Box1586GardeniaCourt,CamanaBayGrandCayman,KY1-1100CaymanIslands HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE 183171712–1716 ComputershareHongKongInvestorServicesLimitedShops1712–171617thFloor,HopewellCentre183Queen’sRoadEast,WanChaiHongKong PRINCIPAL BANKERS BDOUnibank,Inc.TheBankofEastAsia,LimitedChongHingBankLimitedHangSengBankLimitedUnionBankofthePhilippines,Inc.Philippine Bank of Communications BDOUnibank,Inc.UnionBankofthePhilippines,Inc. AUDITOR 11125 BDOLimitedCertifiedPublicAccountants25thFloor,WingOnCentre111ConnaughtRoadCentralHongKong STOCK CODE 01009 TheStockExchangeofHongKongLimited01009 www.ientcorp.com COMPANY WEBSITEwww.ientcorp.com CondensedConsolidatedStatementofComprehensiveIncome簡明綜合全面收益表 Forthesixmonthsended31December2024 CondensedConsolidatedStatementofFinancialPosition簡明綜合財務狀況表 CondensedConsolidatedStatementofFinancialPosition(Continued)簡明綜合財務狀況表 Asat31December2024 CondensedConsolidatedStatementofChangesinEquity簡明綜合權益變動表 Forthesixmonthsended31December2024 CondensedConsolidatedStatementofChangesinEquity(Continued)簡明綜合權益變動表 Forthesixmonthsended31December2023 (a) (a)MergerreserveoftheGrouprepresentsthedifferencebetweenthesharecapitalandsharepremiumofCyberOn-AirMultimediaLimitedwhoseshareswereexchangedfortheCompany’ssharesandthenominalamountofsharecapitalissuedbytheCompanypursuanttothegroupreorganisation.CyberOn-AirMultimediaLimitedwasdisposedofduringtheyearended31March2008. (b) (b)Theotherreservesrepresentneteffectofdiscountonacquisitionofsubsidiariesandpremiumonacquisitionofadditionalinterestinsubsidiariesfromasubsidiaryofthethenintermediateparentarisingduringtheyearsended31March2008and31March2017respectively. (c)5,433,000 (c)Share-basedcompensationreservecomprisesthevalueoftheunexercisedshareoptiongrantedbytheCompanyrecognisedinaccordancewiththeaccountingpolicyadoptedforshare-basedpayments. Pursuant to the announcement on8 August 2023, the outstanding share options were cancelled and the balance ofshare-based payments reserve of HK$5,433,000 was transferred to retained profitsin the condensed consolidated statement of changes in equity. CondensedConsolidatedStatementofCashFlows簡明綜合現金流量表 Forthesixmonthsended31December2024 CondensedConsolidatedStatementofCashFlows(Continued)簡明綜合現金流量表 Forthesixmonthsended31December2024 NotestotheCondensedConsolidatedInterimFinancialStatements簡明綜合中期財務報表附註 Forthesixmonthsended31December2024 1. 1.GENERAL 本公司聯交所Cricket Square,Hutchins Drive, P.O. Box 2681, Grand CaymanKY1-1111, Cayman Islands8181802–1803 InternationalEntertainmentCorporation (the“Company”)wasincorporatedintheCaymanIslandswithlimitedliabilityanditssharesarelistedontheMainBoardofTheStockExchangeofHongKongLimited(the“Stock Exchange”).TheregisteredofficeoftheCompanyislocatedatCricketSquare,HutchinsDrive,P.O.Box2681,GrandCaymanKY1-1111,CaymanIslands,andtheheadofficeandprincipalplaceofbusinessinHongKongoftheCompanyislocatedatSuites 1802–1803, 18/F, Three Exchange Square, 8 ConnaughtPlace, Central, Hong Kong. 本集團酒店營運業務菲律賓博彩營運業務現場活動業