道和环球2025 中期报告

INTERIM REPORT 2025中期報告 Contents目錄 Condensed Consolidated Interim Financial StatementsCondensed Consolidated Interim:Statement of Profit or LossStatement of Profit or Loss andOther Comprehensive IncomeStatement of Financial PositionStatement of Changes in EquityStatement of Cash FlowsNotes to the Condensed ConsolidatedInterim Financial StatementsManagement Discussion and AnalysisGeneral InformationCorporate InformationShareholder Information Condensed Consolidated Interim Statement of Profit or Loss簡明綜合中期損益表 For the six months ended 30 June 2025 Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income簡明綜合中期損益及其他全面收益表 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Condensed Consolidated Interim Statement of Financial Position簡明綜合中期財務狀況表 As at 30 June 2025 Condensed Consolidated Interim Statement of Changes in Equity簡明綜合中期權益變動表 For the six months ended 30 June 2025 #Special reserve represents the difference between the nominalvalue of share capital of the Company issued and the aggregateamount of nominal value of share capital of subsidiariesacquired by the Company through an exchange of shares. *These reserve amounts comprise the consolidated reserves in thecondensed consolidated interim statement of financial position. Condensed Consolidated Interim Statement of Cash Flows簡明綜合中期現金流量表 For the six months ended 30 June 2025 Notes to the Condensed Consolidated Interim Financial Statements簡明綜合中期財務報表附註 1.CORPORATE INFORMATION 1.公司資料 Daohe Global Group Limited (the “Company”) is aninvestment holding company and its subsidiaries (togetherwith the Company are collectively referred to as the“Group”) are principally engaged in the trading and supplychain management services, and culture and entertainment. Daohe Global Group Limited本公司本集團 Clarendon House, 2 Church Street, Hamilton HM11, Bermuda聯交所 The Company was incorporated in Bermuda on 25 January2002 as an exempted company with limited liability underthe Companies Act 1981 of Bermuda. The address of itsregistered office is Clarendon House, 2 Church Street,Hamilton HM 11, Bermuda. The Company’s shares havebeen listed on the Main Board of The Stock Exchange ofHong Kong Limited (the “Stock Exchange”) since 10 May2002. 美元 This condensed consolidated interim financial information ispresented in United States dollars (“US$”), unless otherwisestated. 2.編製基準 2.BASIS OF PREPARATION 香港會計師公會香港會計準則34上市規則 The condensed consolidated interim financial statementsof the Group for the six months ended 30 June 2025 havebeen prepared in accordance with Hong Kong AccountingStandard (“HKAS”) 34Interim Financial Reporting issuedby the Hong Kong Institute of Certified Public Accountants(the “HKICPA”) and the disclosure requirements of the RulesGoverning the Listing of Securities on the Stock Exchange(the “Listing Rules”). The condensed consolidated interim financial statementsdo not include all the information and disclosures requiredin the annual financial statements and should be read inconjunction with the Group’s annual financial statements forthe year ended 31 December 2024. 3.會計政策及披露之變動 3.CHANGES IN ACCOUNTING POLICIES ANDDISCLOSURES 香港財務報告準則 The accounting policies adopted in the preparation of thecondensed consolidated interim financial statements of theGroup are consistent with those followed in the preparationof the audited annual financial statements for the year ended31 December 2024, except for the adoption of the belowamendments to Hong Kong Financial Reporting Standards(“HKFRSs”) and HKAS issued by the HKICPA: 211 Amendments to HKAS 21and HKFRS 1Lack of Exchangeability The application of the amendments to the standards in thecurrent period has had no material impact on the Group’sfinancial position and performance for the current and priorperiods and on the disclosures set out in these condensedconsolidated interim financial statements. 4.經營分部資料 4.OPERATING SEGMENT INFORMATION The Group’s business comprises two reportable operatingsegments as follows: (a) (a)trading and supply chain management services; and (b) (b)culture and entertainment. Management monitors the results of the Group’s operatingsegments separately for the purpose of making decisionsabout resources allocation and performance assessment.Segment performance is evaluated based on reportablesegment profit/(loss), which is a measure of adjusted profit/(loss) before tax. The adjusted profit/(loss) before tax ismeasured consistently with the Group’s profit/(loss) beforetax except that bank interest income, interest on bankborrowings as well as corporate and other unallocatedexpenses are excluded from such measurement. Intersegment sales and transfers are transacted withreference to the selling prices used for sales made to thirdparties at the then prevailing market prices. 4. OPERATING SEGMENT INFORMATION(continued)Segment assets do not include corporate and otherunallocated assets. Segment liabilities do not includeloan from a s