赛伯乐国际控股二零二五年中期报告

賽 伯 樂 國 際 控 股 有 限 公 司Cybernaut International Holdings Company Limited (incorporated in the Cayman Islands with limited liability) (於開曼群島註冊成立之有限公司)Stock Code股份代號：1020 目錄 Contents Corporate Information2Unaudited Interim CondensedConsolidated Statement ofProfit or Loss and OtherComprehensive Income5Unaudited Interim CondensedConsolidated Statement ofFinancial Position7Unaudited Interim CondensedConsolidated Statement ofChanges in Equity9Unaudited Interim CondensedConsolidated Statement ofCash Flows10Notes to the Unaudited InterimCondensed Consolidated FinancialStatements11Management Discussion and Analysis30Other Information46公司資料2未經審核中期簡明綜合損益及其他全面收益表5未經審核中期簡明綜合財務狀況表7未經審核中期簡明綜合權益變動表9未經審核中期簡明綜合現金流量表10未經審核中期簡明綜合財務報表附註11管理層討論與分析30其他資料46 Corporate Information EXECUTIVE DIRECTORS Mr. Zhu Min(Chairman)Ms. Yip Sum Yu 朱敏先生（主席）葉芯瑜女士 INDEPENDENT NON-EXECUTIVE DIRECTORS 李錦榮先生（於二零二五年六月二十五日獲委任）李奕生先生曹克先生唐耀安先生（於二零二五年八月十五日辭任） Mr. Lee Kam Wing Victor(Appointed on 25 June 2025)Mr. Li Yik SangMr. Cao KeMr. Tong Yiu On(Resigned on 15 August 2025) COMPANY SECRETARY 張永樂先生 Mr. Cheung Wing Lok AUTHORISED REPRESENTATIVES 張永樂先生葉芯瑜女士 Mr. Cheung Wing LokMs. Yip Sum Yu AUDIT COMMITTEE Mr. Lee Kam Wing Victor(Chairman)(Appointed on 15 August 2025)Mr. Li Yik SangMr. Cao KeMr. Tong Yiu On(Chairman)(Resigned on 15 August 2025) 李錦榮先生（主席）（於二零二五年八月十五日獲委任）李奕生先生曹克先生唐耀安先生（主席）（於二零二五年八月十五日辭任） REMUNERATION COMMITTEE 曹克先生（主席）李錦榮先生（於二零二五年八月十五日獲委任）李奕生先生唐耀安先生（於二零二五年八月十五日辭任） Mr. Cao Ke(Chairman)Mr. Lee Kam Wing Victor(Appointed on 15 August 2025)Mr. Li Yik SangMr. Tong Yiu On(Resigned on 15 August 2025) Corporate Information公司資料 NOMINATION COMMITTEE 李錦榮先生（主席）（於二零二五年八月十五日獲委任）李奕生先生曹克先生唐耀安先生（主席）（於二零二五年八月十五日辭任） Mr. Lee Kam Wing Victor(Chairman)(Appointed on 15 August 2025)Mr. Li Yik SangMr. Cao KeMr. Tong Yiu On(Chairman)(Resigned on 15 August 2025) REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港灣仔告士打道151號資本中心1002室 Unit 1002, Capital Centre,151 Gloucester Road,Wanchai, Hong Kong PRINCIPAL PLACE OF BUSINESS IN CHINA Room 801, 8/F, Xinghua Mansion Block B,No.2018 Middle Shennan Road,Fuqiang Community, Huaqiangbei Street,Futian District, Shenzhen 深圳市福田區華強北街道福強社區深南中路2018號興華大廈B座8層801 CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICE Codan Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Codan Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Corporate Information HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong AUDITOR 天健國際會計師事務所有限公司 Confucius International CPA Limited LEGAL ADVISER 鄧曹劉律師行鄭鄧律師事務所（有限法律責任合夥） Tang Tso & LauC&T Legal LLP PRINCIPAL BANKERS 香港上海滙豐銀行有限公司中信銀行（國際）有限公司創興銀行有限公司中國建設銀行（亞洲）股份有限公司 The Hongkong and Shanghai Banking Corporation LimitedChina Citic Bank International LimitedChong Hing Bank LimitedChina Construction Bank (Asia) Corporation Limited COMPANY WEBSITE www.cybernaut.com.hk www.cybernaut.com.hk STOCK CODE 香港聯交所：1020 Stock Exchange of Hong Kong: 1020 Unaudited Interim Condensed Consolidated Statement of Profit or Lossand Other Comprehensive Income FOR THE SIX MONTHS ENDED 30JUNE2025 Unaudited Interim Condensed Consolidated Statement of Profit or Lossand Other Comprehensive Income FOR THE SIX MONTHS ENDED 30JUNE2025 Unaudited Interim Condensed Consolidated Statement of Financial Position AT 30JUNE2025 Current assets InventoriesTrade receivablesLoan receivablesOther receivables, deposits andprepaymentsBank balances and cash Current liabilities 貿易應付款項16其他應付款項及應計費用借貸承兌票據17租賃負債稅項負債 Trade payablesOther payables and accrualsBorrowingsPromissory notesLease liabilitiesTax liabilities Unaudited Interim Condensed Consolidated Statement of Financial Position AT 30JUNE2025 Unaudited Interim Condensed Consolidated Statement of Changes in Equity FOR THE SIX MONTHS ENDED 30JUNE2025 Unaudited Interim Condensed Consolidated Statement of Cash Flows FOR THE SIX MONTHS ENDED 30JUNE2025 Notes to the Unaudited Interim Condensed Consolidated Financial Statements FOR THE SIX MONTHS ENDED 30JUNE2025 1. 1.BASIS OF PREPARATION 簡明綜合財務報表乃根據香港會計師公會（「香港會計師公會」）頒佈之香港會計準則第34號（「香港會計準則第34號」）「中期財務報告」以及香港聯合交易所有限公司證券上市規則（「上市規則」）附錄十六之適用披露規定而編製。 Thecondensed consolidated financial statements havebeen prepared in accordance with Hong Kong AccountingStandard34(“HKAS 34”)“Interim Financial Reporting”issuedby the Hong Kong Institute of Certified PublicAccountants(“HKICPA”)as well as with the applicabledisclosurerequirements of Appendix 16 to the RulesGoverning the Listing of Securities (“Listing Rules”) on TheStock Exchange of Hong Kong Limited. 2. 2.PRINCIPAL ACCOUNTING POLICIES