INTERIM REPORT2025中期報告 GEM CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) GEM的定位,乃為中小型公司提供一個上市的市場,此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險,並應經過審慎周詳的考慮後方可作出投資決定。 GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investment riskmay be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks ofinvesting in such companies and should make the decision to investonly after due and careful consideration. Given that the companies listed on GEM are generally small andmidsized companies, there is a risk that securities traded on GEM maybe more susceptible to high market volatility than securities tradedon the Main Board of the Stock Exchange and no assurance is giventhat there will be a liquid market in the securities traded on GEM. 由於GEM上市公司普遍為中小型公司,在GEM買賣的證券可能會較於聯交所主板買賣之證券承受較大的市場波動風險,同時無法保證在GEM買賣的證券會有高流通量的市場。 Hong Kong Exchanges and Clearing Limited and the Stock Exchange take noresponsibility for the contents of this report, make no representation as to itsaccuracy or completeness and expressly disclaim any liability whatsoever forany loss howsoever arising from, or in reliance upon the whole or any part ofthe contents of this report. GEMGEM This report, for which the directors (the “Directors”) of Shenzhen NeptunusInterlong Bio-technique Company Limited (the “Company”) collectively andindividually accept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of the StockExchange (the “GEM Listing Rules”) for the purpose of giving informationwith regard to the Company. The Directors of the Company, having madeall reasonable enquiries, confirm that to the best of their knowledge andbelief the information contained in this report is accurate and complete inall material respects and not misleading or deceptive, and there are no othermatters the omission of which would make any statement herein or thisreport misleading. Interim Results (Unaudited)中期業績(未經審核) The board of directors (the “Board”) of the Company is pleased to presentthe unaudited condensed consolidated interim financial statements of theCompany and its subsidiaries (collectively the “Group”) for the six monthsended 30 June 2025 (the “Reporting Period”), together with the unauditedcomparative figures for the corresponding period of 2024. Condensed Consolidated Statement of Profitor Loss and Other Comprehensive Income(Unaudited) 簡明綜合損益及其他全面收益表(未經審核)For the six months ended 30 June 2025 Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income (Unaudited)簡明綜合損益及其他全面收益表(未經審核) For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Condensed Consolidated Statement ofFinancial Position (Unaudited)簡明綜合財務狀況表(未經審核) As at 30 June 2025於二零二五年六月三十日 Condensed Consolidated Statement of Financial Position (Unaudited)簡明綜合財務狀況表(未經審核) As at 30 June 2025於二零二五年六月三十日 Condensed Consolidated Statement of Financial Position (Unaudited)簡明綜合財務狀況表(未經審核) As at 30 June 2025於二零二五年六月三十日 Condensed Consolidated Statement ofChanges in Equity (Unaudited)簡明綜合權益變動表(未經審核) For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Condensed Consolidated Statementof Cash Flows (Unaudited)簡明綜合現金流量表(未經審核) For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Condensed Consolidated Statement of Cash Flows (Unaudited)簡明綜合現金流量表(未經審核) For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Notes to the Condensed Consolidated InterimFinancial Statements簡明綜合中期財務報表附註 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 1.公司資料 1.CORPORATE INFORMATION 11702GEM ShenzhenNeptunus Interlong Bio-technique Company Limited(the“Company”) is a limited liability company incorporated and domiciledin the People’s Republic of China (the “PRC”). The address of itsregistered office is Suite 1702, Neptunus Yinhe Technology Mansion, 1Keji Middle 3rd Road, Maling Community, Yuehai Sub-district, NanshanDistrict, Shenzhen, Guangdong Province, the PRC and its principal placeof business is the PRC. The Company’s shares are listed on GEM of TheStock Exchange of Hong Kong Limited. TheGroup is controlled by Shenzhen Neptunus Bio-engineeringCompanyLimited(“Neptunus Bio-engineering”),a limited liabilitycompanyincorporated and domiciled in the PRC and its sharesarelisted on the Shenzhen Stock Exchange.The ultimate parentcompany of the Group is Shenzhen Neptunus Holding Group Limited,(“NeptunusHolding”)(previously known as“Shenzhen YinhetongInvestment Company Limited”) a company incorporated in the PRC. Theprincipal activities of the Company and its subsidiaries(the“Group”) include the development, production and sales of medicinesandmedical devices,the research and development of modernbiological technology business and the purchase and sales of medicines,healthcare food products and medical devices. The Group’s operationsare based in the PRC. 2.編製基準及會計政策