名科国际中期业绩报告2025

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 higher investmentrisk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of thepotential risks of investing in such companies and should make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded onGEM may be more susceptible to high market volatility than securities traded on the Main Board of the Stock Exchange and noassurance 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, make norepresentation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or inreliance upon the whole or any part of the contents of this report. This report, for which the directors (the “Directors”) of Famous Tech International Holdings Limited (the “Company”) collectively andindividually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM ofthe Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard to the Company. The Directors, having madeall reasonable enquiries, confirm that to the best of their knowledge and belief: (1) the information contained in this report is accurate andcomplete in all material respects and not misleading or deceptive; (2) there are no other matters the omission of which would make anystatement in this report misleading; and (3) all opinions expressed in this report have been arrived at after due and careful consideration andare founded on bases and assumptions that are fair and reasonable. 香港聯合交易所有限公司（「聯交所」）GEM的特色 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。有意投資者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作出投資的決定。 由於GEM上市公司通常為中小型公司，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。 香港交易及結算所有限公司及聯交所對本報告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 本報告的資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關名科國際控股有限公司（「本公司」）的資料；本公司各董事（「董事」）願就本報告共同及個別地承擔全部責任。各董事在作出一切合理查詢後確認，就彼等所深知及確信：(1)本報告所載資料在各重要方面均屬準確完備，並無誤導或欺詐成分；(2)並無遺漏其他事項，足以令致本報告所載任何陳述產生誤導；及(3)本報告所表達一切意見均經過審慎周詳考慮後方始作出，並以公平合理的基準及假設為依據。 INDEPENDENT REVIEW REPORT獨立審閱報告 TO THE BOARD OF DIRECTORS OF FAMOUS TECH INTERNATIONALHOLDINGS LIMITED 致名科國際控股有限公司董事會 Lee Garden Two28 Yun Ping Road（於開曼群島註冊成立及於百慕達存續之有限公司） (Incorporated in the Cayman Islands and continued in Bermuda with limitedliability) INTRODUCTION 緒言 吾等已審閱載於第4至第40頁之中期財務資料，包括名科國際控股有限公司（「本公司」）及其附屬公司於二零二五年六月三十日之簡明綜合財務狀況表，以及有關截至該日止六個月期間之簡明綜合損益表、簡明綜合損益及其他全面收益表、簡明綜合權益變動表及簡明綜合現金流量表以及經甄選說明資料。根據香港聯合交易所有限公司GEM證券上市規則的規定，編製中期財務資料報告須遵照當中有關條文及香港會計師公會（「香港會計師公會」）頒布之香港會計準則第34號「中期財務報告」（「香港會計準則第34號」）。董事須依照香港會計準則第34號負責編製及呈報該等中期財務資料。吾等的責任是根據吾等的審閱對該等中期財務資料作出結論，並按照協定的委聘條款僅向閣下（作為整體）報告，除此以外本報告別無其他目的。吾等不會就本報告的內容向任何其他人士負上或承擔任何責任。 We have reviewed the interim financial information set out on pages 4 to40 which comprises the condensed consolidated statement of financialposition of Famous Tech International Holdings Limited (“the Company”) andits subsidiaries as at 30 June 2025 and the related condensed consolidatedstatement of profit or loss, condensed consolidated statement of profit orloss and other comprehensive income, condensed consolidated statement ofchanges in equity and condensed consolidated statement of cash flows forthe six-month period then ended and selected explanatory notes. The RulesGoverning the Listing of Securities on GEM of The Stock Exchange of HongKong Limited require the preparation of a report on interim financial informationto be in compliance with the relevant provisions thereof and Hong KongAccounting Standard 34 “Interim Financial Reporting” (“HKAS 34”) issued bythe Hong Kong Institute of Certified Public Accountants (the “HKICPA”). Thedirectors are responsible for the preparation and presentation of this interimfinancial information in accordance with HKAS 34. Our responsibility is toexpress a conclusion on this interim financial information based on our reviewand to report our conclusion solely to you, as a body, in accordance with ouragreed terms of engagement, and for no other purpose. We do not assumeresponsibility towards or accept liability to any other person for the contents ofthis report. 審閱範圍 SCOPE OF REVIEW We conducted our review in accordance with Hong Kong Standard on ReviewEngagements 2410 “Review of Interim Financial Information Performed bythe Independent Auditor of the Entity” issued by the HKICPA. A review ofinterim financial information consists of making inquires, primarily of personsresponsible for financial and accounting matters, and applying analytical