理文造纸2025 中期报告

CORPORATE INFORMATION Board of Directors Executive directors Dr. Lee Man Chun RaymondSBS JP(Chairman)Mr. Lee Man BunMH JP(Chief Executive Officer)Mr. Yip Heong KanMr. Lee Jude Ho ChungMr. Li King Wai Ross Independent non-executive directors Mr. Chau Shing Yim DavidMs. Lo Wing SzeBBS JPMr. Chan Wai Yan Ronald Audit Committee Mr. Chau Shing Yim David(Chairman)Ms. Lo Wing SzeBBS JPMr. Chan Wai Yan Ronald Remuneration Committee Mr. Chau Shing Yim David(Chairman)Ms. Lo Wing SzeBBS JPMr. Chan Wai Yan Ronald Nomination Committee Dr. Lee Man Chun RaymondSBS JP(Chairman)Mr. Chau Shing Yim DavidMs. Lo Wing SzeBBS JPMr. Chan Wai Yan Ronald Authorised RepresentativesDr. Lee Man Chun RaymondSBS JPMs. Law Kit Yu Company SecretaryMs. Law Kit Yu Registered Office Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Principal Office 16939 39/F, Lee & Man Commercial Center169 Electric RoadNorth PointHong Kong Principal Bankers In Hong Kong and Macau:Hang Seng BankStandard Chartered BankHSBCBank of China (Hong Kong) In the PRC: China Construction BankBank of ChinaIndustrial and Commercial Bank of China Auditor • Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor Principal Share Registrarand Transfer Office Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building D,P.O. Box 1586, Gardenia Court, Camana Bay,Grand Cayman, KY1-1100,Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building D,P.O. Box 1586, Gardenia Court, Camana Bay,Grand Cayman, KY1-1100,Cayman Islands Hong Kong Branch Share Registrarand Transfer Office 1617 Tricor Investor Services Limited17th Floor, Far East Finance Centre,16 Harcourt Road, Hong Kong http://www.leemanpaper.com Website http://www.leemanpaper.com CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2025 The board of directors of Lee & Man Paper Manufacturing Limited(the “Company”) is pleased to announce the unaudited condensedconsolidated results of the Company and its subsidiaries (the“Group”) for the six months ended 30 June 2025 together with thecomparative figures as follows: 20256306 CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME For the six months ended 30 June 2025 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION At 30 June 2025 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 30 June 2025 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2025 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS For the six months ended 30 June 2025 1.Basis of Preparation 1. 34D2 The condensed consolidated financial statements have beenprepared in accordance with Hong Kong Accounting Standard(“HKAS”) 34Interim Financial Reportingissued by the HongKong Institute of Certified Public Accountants (“HKICPA”) aswell as with the applicable disclosure requirements of AppendixD2 to the Rules Governing the Listing of Securities (“ListingRules”) on The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). 2. 2.Principal Accounting Policies The condensed consolidated financial statements have beenprepared on the historical cost basis. 20256 30620241231 Other than additional accounting policies resulting fromapplication of amendments to HKFRS Accounting Standardsand application of certain accounting policies which becamerelevant to the Group, the accounting policies and methodsof computation used in the condensed consolidated financialstatements for the six months ended 30 June 2025 are thesame as those presented in the Group’s annual financialstatements for the year ended 31 December 2024. Application of amendments to HKFRS Accounting StandardsIn the current interim period, the Group has applied thefollowing amendments to HKFRS Accounting Standards issuedby the HKICPA, for the first time, which are mandatorilyeffective for the Group’s annual period beginning on 1January 2025 for the preparation of the Group’s condensedconsolidated financial statements: 20251 1 Lack of Exchangeability Amendments to HKAS 2121 The application of the amendments to a HKFRS AccountingStandard in the current interim period has had no materialimpact on the Group’s financial positions and performance forthe current and prior periods and/or on the disclosures set outin these condensed consolidated financial statements. 3. 3.Revenue and Segment Information Segment revenue and results 20256 306 The following is an analysis of the Group’s revenue and resultsby reportable segment:Six months ended 30 June 2025 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS For the six months ended 30 June 2025 3. 3.Revenue and Segment Information(Continued)Segment revenue and results(Continued)Six months ended 30 June 2024 4.Other Income 5. 5.Other