训修实业2025中期报告

2025中期報告 2 4 12 21 22 24 26 27 28 202565 International Corporation Services Ltd.P.O. Box 472, 2nd FloorHarbour Place, 103 South Church StreetGeorge Town, Grand Cayman KY1-1106Cayman Islands 1617 P.O. Box 472, 2nd FloorHarbour Place, 103 South Church StreetGeorge Town, Grand Cayman KY1-1106Cayman Islands 1962 30–3211 www.epfhk.com 20256 302024 465.7202411.3%24.2%20244.5%4.0% 2024 (i)(ii)5(iii) 465.72024525.259.511.3%99.2%202498.9% 90.5%202492.1%90.9%202484.1% 2024630441.818.5423.34.2% 202463065.143.321.866.6% 202463018.32.420.612.9% 2024630407.654.6353.013.4% 2024630351.225.5325.87.3% 202463044.230.014.168.0% 202463012.11.013.17.7% 112.72024117.64.94.2%24.2%202422.4%1.8% 20246 3090.66.997.57.7%202463020.5%23.0% 202463020.913.37.663.5%202463032.1%35.1% 20246306.11.47.623.3%202463033.5%36.6% 20246304.10.43.79.1% 20246302.91.64.555.6%0.44.1 20240.1 202463013.20.713.95.3% 202463061.52.664.24.3% 20246300.20.20.4129.9% 202463021.54.017.618.4% 20246304.31.86.241.9%1.520241.6 18.8202423.95.121.1% 20241231115.726.62025630142.323.0%20256302024123158.73.4202563055.25.9% 20241231264.83.82025630268.61.4% 20256 30645.020241231583.0 2025630869.0192.5516.651.846.89.4 1.98%8.37%202412312.90%7.59%0.90%4.25%202412310.90%4.25% +1.5%20241231+1.5%3,200,000202412 317,700,000 +3.5%202563081.1%2024123172.1% 16.6202413.320256303.2202412 316.6 99.2%202463098.9%1% 20256 30 20256 3020241231 20256 30 (a)52.02024123151.0(b)69.32024123170.5(c)26.42024123126.0(d)4.8202412314.7(e)(f) 20256303.2202412317.7 20256 3023,692202463023,851 184.22024182.120241231485 (i)(ii)20256 30 20256 30 20256 30 636,182,0002.020246 303.012.7 67.6%202482.4% 202511282025912 202591020259122025991617 C1C.2.1C.2.1 C.2.1 C3 20256 30XV(a)XV78(b)352(c) (I) (1)Golden Evergreen LimitedGolden EvergreenEvergreen EnterpriseHoldings LimitedEvergreen HoldingsGolden Evergreen 49%51%FC Investment Worldwide LimitedFC InvestmentFC Management LimitedFC ManagementCLC Investment Worldwide LimitedCLC InvestmentCLC Management LimitedCLC ManagementFC ManagementHSBC International Trustee Limited201021720223Felix Family TrustCLC ManagementHSBC International Trustee Limited201379CLC Family TrustHSBCInternational Trustee Limited (2) (3)20181162017121120211130 (4)2018116 (5)2018116 (6) (7)2025630636,182,000 (1)Evergreen HoldingsGolden Evergreen53.97%GoldenEvergreen 49%51%FC InvestmentFC ManagementCLCInvestmentCLC ManagementEvergreen HoldingsGolden EvergreenCLC InvestmentCLC Management (2)Evergreen Group Limited73.04%Evergreen HoldingsEvergreen Group LimitedVentures Day Investments LimitedVentures Day Investments LimitedAcemasterVentures LimitedCowden Ventures LimitedFast Track Ventures LimitedGolden Image VenturesLimitedMarket Focus Ventures LimitedPunchline Ventures LimitedSmart Plus Ventures LimitedEvergreen Group LimitedVentures Day Investments LimitedAcemasterVentures LimitedCowden Ventures LimitedFast Track Ventures LimitedGolden Image VenturesLimitedMarket Focus Ventures Limited Punchline Ventures LimitedSmart Plus Ventures LimitedEvergreen Holdings (3)FC ManagementCLC ManagementHSBC International Trustee LimitedFelix Family TrustCLC Family TrustCLC Family Trust20223Felix Family Trust (4)Evergreen Housekeepers Training Center LimitedSunleaf Holdings Limited100%SunleafHoldings LimitedEastern Earnings (China) Company Limited70%FC InvestmentEasternEarnings (China) Company Limited 51%FC ManagementFC Investment (5)Prince Orchid Limited100% 2025630XVXV78352 2025630XV233365% (1)Evergreen HoldingsGolden EvergreenGolden Evergreen 49%51%FC InvestmentFC ManagementCLC InvestmentCLC ManagementFC ManagementCLC ManagementHSBC International Trustee LimitedFelix Family TrustCLC Family Trust20231120CLC Family TrustFelix Family TrustGolden EvergreenFCInvestmentFC Management CLC Investment CLC Management HSBC International Trustee LimitedEvergreen Holdings (2) (3)2025630636,182,000 2025630336 2017619 20256 30 20251 1202563061,500,000 10,492,0006.52025630636,182,000 2024123113.51B(1) •202565 2025822 FORVISMAZARSCPA LIMITED 42nd Floor, Central Plaza18 Harbour Road, Wanchai, Hong Kong1842 224420256 30343434 2410 34 2025822 2025630 20256 30 (a)(i)(ii) (b) 1. Evergreen Enterprise Holdings LimitedGolden Evergreen LimitedGELGELHSBC InternationalTrustee LimitedFelix Family TrustCLC Family Trust PO Box 472, 2nd Floor, Harbour Place, 103 South Church Street,George Town, Grand Cayman KY1-1106, Cayman Islands30–3211 34D2 20241231202412312024 2025630 1. 2024 2410 2. 20256302024 3. 3090 15 2025630 4. 5. 202563020241231 6. 7. 8. 2025630 9. 10. 2025630202412312.82024202312312.918,107,000202419,014,000 20259122.012,724,000 11. 20252024630 12. 202563016,614,00020246 3013,260,000 202563020246302,731,000 202563025202463026,200,00020246 30216,000 2025630 13. 14. 3090 15. 2025630 16. 2023123133,793,00030,826,00020231231 202563028,948,00026,395,0003,174,0002,917,0004,381,0004,132,0002