看通集团二零二四/二五年中期报告

目錄CONTENTS 245672539Condensed Consolidated Statement ofProfit or Loss and Other Comprehensive IncomeCondensed Consolidated Statement ofFinancial PositionCondensed Consolidated Statement ofChanges in EquityCondensed Consolidated Statement ofCash FlowsNotes to the Condensed ConsolidatedFinancial StatementsManagement Discussion and AnalysisOther Information 看通集團有限公司KANTONE HOLDINGS LIMITED 2024123162023 The board (the“Board”) of directors (the“Directors”) of Kantone HoldingsLimited (the“Company”) announces the unaudited condensed consolidatedresults of the Company and its subsidiaries (the“Group”) for the six monthsended 31 December 2024 (the“Period”) with comparative unaudited figuresfor the corresponding period in 2023 (the“Previous Period”) as follows: CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME 202412316 For the six months ended 31 December 2024 CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME(Continued) 202412316 For the six months ended 31 December 2024 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY 202412316 For the six months ended 31 December 2024 CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS 202412316 For the six months ended 31 December 2024 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS 202412316 For the six months ended 31 December 2024 1. 1.BASIS OF PREPARATION ANDACCOUNTING POLICIES 34 The unaudited condensed consolidated financial statements of KantoneHoldings Limited (the“Company”) and its subsidiaries (collectively the“Group”) have been prepared in accordance with the Hong KongAccounting Standard (“HKAS”) 34“Interim Financial Reporting”issuedbythe Hong Kong Institute of Certified Public Accountants(the“HKICPA”). In addition, the unaudited condensed consolidated financialstatementsinclude applicable disclosures required by the RulesGoverning the Listing of Securities on The Stock Exchange of HongKong Limited. 2024630 The unaudited condensed consolidated financial statements do notincludeall the information and disclosures required in the annualfinancialstatements,and should be read in conjunction with theGroup’s annual financial statements for the year ended 30 June 2024. 2. 2.PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated financial statements have beenpreparedon a historical cost basis.These unaudited condensedconsolidated financial statements are prepared in Hong Kong dollars(“HK$”) and all values are rounded to the nearest thousand exceptwhere otherwise indicated. 2024630HKFRS The accounting policies adopted are consistent with those followed inthe preparation of the annual financial statements of the Group for theyear ended 30 June 2024except that the Group has applied for thefirsttime,certain amendments to Hong Kong Financial ReportingStandards (“HKFRS”) issued by the HKICPA that are effective for thecurrent period. 看通集團有限公司KANTONE HOLDINGS LIMITED 2. 2.PRINCIPAL ACCOUNTING POLICIES (Continued) HKFRS The HKICPA has issued a number of amendments to HKFRSs thathave first become effective since the current accounting period of theGroup and the following amendments are relevant to the Group: 16152020177 Lease Liability in a Sale andLeasebackClassification of Liabilities as Currentor Non-current and relatedamendments to Hong KongInterpretation 5 (2020) Amendments to HKFRS 16Amendments to HKAS 1 Amendments to HKAS 1 Non-current Liabilities with Covenants HKFRS APPLICATION OF NEW HKFRS ANDAMENDMENTS TO HKFRSs 20241231 Certainnew accounting standards and interpretations have beenpublished that are not mandatory for 31 December 2024 reportingperiodand have not been early adopted by the Group.Thesestandards are not expected to have a material impact on the Group inthecurrent or future reporting periods and on foreseeable futuretransactions. 3. 3.REVENUE AND SEGMENTINFORMATION (A) (A)REVENUE Revenue represents the amounts received and receivable forgoods sold and services provided by the Group to externalcustomers during the Period. The revenue of the Group comprises the following: 看通集團有限公司KANTONE HOLDINGS LIMITED 3. 3.REVENUE AND SEGMENTINFORMATION(Continued) (B) (B)SEGMENT INFORMATION Information regarding the Group’s reportable segments for thepurpose of resource allocation and performance assessment forthe Period is reported below: 3. 3.REVENUE AND SEGMENTINFORMATION(Continued) (B)SEGMENT INFORMATION(Continued) No information about segment assets and liabilities is presentedassuch information is not regularly provided to the chiefoperatingdecision maker for resource allocation andperformance assessment purposes. 看通集團有限公司KANTONE HOLDINGS LIMITED 4. 4.DEPRECIATION 5. 5.INCOME TAX EXPENSE 看通集團有限公司KANTONE HOLDINGS LIMITED 5. 5.INCOME TAX EXPENSE(Continued) 31.45%202331.45% Pursuant to the rules and regulations of Germany, the Group is subjectto corporate income tax at 31.45%