悟喜生活2025 中期报告

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED(THE “STOCK EXCHANGE”) 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 should beaware of the potential risks of investing in such companies and should make the decision to invest only after due andcareful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities tradedon GEM may be more susceptible to high market volatility than securities traded on the Main Board and no assurance isgiven 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,makes no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any losshowsoever arising from or in reliance upon the whole or any part of the contents of this report. This report, for which the directors (the “Directors”) of Wuxi Life International Holdings Group Limited (the “Company”)collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governingthe Listing of Securities on GEM of The Stock Exchange (the “GEM Listing Rules”) for the purpose of giving informationwith regard to the Company. The Directors, having made all reasonable enquiries, confirm that, to the best of theirknowledge and belief (1) the information contained in this report is accurate and complete in all material respectsand not misleading or deceptive, (2) there are no other matters the omission of which would make any statementherein or this report misleading; and (3) all opinions expressed in this report have been arrived at after due and carefulconsideration and are found on bases and assumptions that are fair and reasonable. GEM GEM GEMGEMGEM GEMGEM(1)(2)(3) RESULTS The board of Directors (the “Board”) of the Company announcesthe condensed consolidated interim results of the Company and itssubsidiaries (collectively referred to as the “Group”) for the six monthsended 30 June 2025, together with the comparative figures for thecorresponding periods in 2024. The Group’s interim results for the sixmonths ended 30 June 2025 are unaudited, but have been reviewedand approved by the audit committee of the Company (the “AuditCommittee”). CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS For the six months ended 30 June 2025 (Expressed in Hong Kong dollars) CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS For the six months ended 30 June 2025 (Expressed in Hong Kong dollars) CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2025 (Expressed in Hong Kong dollars) CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 June 2025 (Expressed in Hong Kong dollars) CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 June 2025 (Expressed in Hong Kong dollars) CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2025 (Expressed in Hong Kong dollars) CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 30 June 2025 (Expressed in Hong Kong dollars) NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Expressed in Hong Kong dollars) 1. 1.BASIS OF PREPARATION AND ACCOUNTINGPOLICIES 3434GEM The condensed consolidated financial statements have beenprepared in accordance with Hong Kong Accounting Standard 34(“HKAS 34”) “Interim Financial Reporting” issued by the HongKong Institute of Certified Public Accountants (“HKICPA”) as wellas the applicable disclosure requirements of the Rules Governingthe Listing of Security on GEM of The Stock Exchange of HongKong Limited. Revised 2024 Interim Results During the six months ended 30 June 2024, due to the adoptionof revised revenue calculation basis under the advertisinge-commerce and supply chain management services business andsales of products business, certain adjustments were made to thecondensed consolidated interim results of the Group for the sixmonths ended 30 June 2024 (the “2024 Interim Results”). T h ec o r re s p o n d i n g a m o u n t s re c o g n i s e d i n t h e c o n d e n s e dconsolidated statement of profit or loss for the six months ended30 June 2024 have been revised as follows: NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Expressed in Hong Kong dollars) 1. 1.BASIS OF PREPARATION AND ACCOUNTINGPOLICIES (CONTINUED) For details, please refer to the Company’s announcement on 27June 2025. Save for the aforesaid, there was no other impacton the condensed consolidated financial statements for the sixmonths ended 30 June 2024. The accounting policies adopted in preparation of the unauditedcondensed consolidated financial statements are co