环球数码创意2025中期报告

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higherinvestment risk may be attached than other companies listed on the Stock Exchange. Prospective investors shouldbe aware of the potential risks of investing in such companies and should make the decision to invest only after dueand careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securitiestraded on GEM may be more susceptible to high market volatility than securities traded on the main board of theStock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, makeno representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arisingfrom or in reliance upon the whole or any part of the contents of this report. This report, for which the directors (the “Director(s)”) of Global Digital Creations Holdings Limited (the “Company”) collectivelyand individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing ofSecurities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard to theCompany. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief theinformation contained in this report is accurate and complete in all material respects and not misleading or deceptive, and thereare no other matters the omission of which would make any statement herein or this report misleading. GEM GEM GEMGEMGEM GEMGEM 3 5 7 7 10 12 14 56 56 57 58 59 60 60 60 CORPORATE INFORMATION 20254152025316 Executive DirectorsMr. Xu Liang(Chairman)Mr. Feng Xianhuai(Managing Director)Mr. He Peng(Deputy Managing Director)(appointed on 15 April 2025)Mr. Wang Hongpeng(resigned on 16 March 2025) Non-executive DirectorMr. Chen Zheng(Deputy Chairman) Mr. Lam Yiu KinMr. Zheng XiaodongMs. Wu ChunhuaMs.Yang Siwei EXECUTIVE COMMITTEE 20254152025316 Mr. Xu Liang(Chairman)Mr. Feng Xianhuai(Managing Director)Mr. He Peng(Deputy Managing Director)(appointed on 15 April 2025)Mr. Wang Hongpeng(resigned on 16 March 2025) AUDIT COMMITTEEMr. Lam Yiu Kin(Chairman)Mr. Zheng XiaodongMs. Wu Chunhua NOMINATION COMMITTEEMr. Xu Liang(Chairman)Mr. Lam Yiu KinMr. Zheng XiaodongMs. Wu Chunhua REMUNERATION COMMITTEE Ms. Wu Chunhua(Chairman)Mr. Xu Liang(Vice Chairman)Mr. Lam Yiu KinMr. Zheng Xiaodong AUTHORISED REPRESENTATIVESMr. Xu LiangMr. Shang Yuxiong Global Digital Creations Holdings Limited環 球 數 碼 創 意 控 股 有 限 公 司 CORPORATE INFORMATION(Continued) COMPANY SECRETARYMr. Shang YuxiongMember of Hong Kong Institute of Certified Public Accountants 2025523 AUDITORRSM Hong Kong(Appointed on 23 May 2025)Certified Public Accountants and Registered PIE Auditor 2025523 PricewaterhouseCoopers(Retired on 23 May 2025)Certified Public Accountants and Registered PIE Auditor BERMUDA PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICEConyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1617 Clarendon House2 Church StreetHamilton HM 11Bermuda REGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG5/F., Bank of East Asia Harbour View Centre56 Gloucester RoadWan ChaiHong Kong 565 8271 STOCK CODE8271 www.gdc-world.com WEBSITEwww.gdc-world.com Interim Report 2025年中期報告4 INDEPENDENT REVIEW REPORT TO THE BOARD OF DIRECTORS OFGLOBAL DIGITAL CREATIONS HOLDINGS LIMITED(Incorporated in Bermuda with limited liability) INTRODUCTION 7482025630GEM343434 We have reviewed the interim financial information set out on pages7 to 48 which comprises the condensed consolidated statement offinancial position of the Company and its subsidiaries as at 30 June2025 and the related condensed consolidated statement of profitor loss and other comprehensive income, condensed consolidatedstatement of changes in equity and condensed consolidatedstatement of cash flows for the six-month period then ended, andselected explanatory notes. The Rules Governing the Listing ofSecurities on GEM of The Stock Exchange of Hong Kong Limitedrequire the preparation of a report on interim financial information tobe in compliance with the relevant provisions thereof and Hong KongAccounting Standard 34 “Interim Financial Reporting” (“HKAS 34”)issued by the Hong Kong Institute of Certified Public Accountants(