港湾数字二零二五年中期业绩报告

(Incorporated in the Cayman Islands with limited liability)Harbour Digital Asset Capital Limited(Stock code913) Contents Page Corporate Information2 Condensed Consolidated Statement ofComprehensive Income4 6 Condensed Consolidated Statement ofFinancial Position Condensed Consolidated Statement ofChanges in Equity7 Condensed Consolidated Statement ofCash Flows9 10 Notes to the Condensed ConsolidatedFinancial Statements Management Discussion and Analysis Corporate Information BOARD OF DIRECTORSExecutive DirectorSHUM Kit Lan Anita Independent Non-executive DirectorsHUNG Cho SingCHUNG Fai ChunYU Tat Chi Michael AUDIT COMMITTEE YU Tat Chi Michael(Chairman)HUNG Cho SingCHUNG Fai Chun REMUNERATION COMMITTEE HUNG Cho Sing(Chairman)CHUNG Fai ChunYU Tat Chi Michael NOMINATION COMMITTEE HUNG Cho Sing(Chairman)CHUNG Fai ChunYU Tat Chi Michael COMPANY SECRETARYONG King Keung PRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation LimitedChong Hing Bank Limited CUSTODIANChong Hing Bank Limited Corporate Information INVESTMENT MANAGER 183353501-08 Sinolink Securities (Hong Kong) Company LimitedUnit 3501-08, 35/FCosco Tower183 Queen’s Road CentralSheung Wan, Hong Kong AUDITOR 18151503 Elite Partners CPA LimitedCertified Public AccountantsUnit 1503, 15/FJubilee Centre18 Fenwick StreetWan Chai, Hong Kong REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands PRINCIPAL PLACE OF BUSINESS IN HONG KONG Room 1006, 10th Floor, 299QRC287-299 Queen’s Road CentralSheung Wan, Hong Kong 287-299299QRC 101006 1617 HONG KONG SHARE REGISTRAR AND TRANSFER OFFICE Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong STOCK CODE 913 913 COMPANY WEBSITEwww.hdca913.comwww.irasia.com/listco/hk/harbourdigital/index.htm www.hdca913.comwww.irasia.com/listco/hk/harbourdigital/index.htm 423 The board of directors (the “Board”) of Harbour DigitalAssetCapital Limited herein present their unauditedcondensedconsolidated interim results of the Companyand its subsidiaries (collectively referred to as the “Group”)for the six months ended 30 June 2025 (the “Period”),along with selected explanatory notes and together withcomparative figures are set out on pages 4 to 23 of thisreport. The interim results for the Period are unaudited,but have been reviewed by the Company’s audit committee(“Audit Committee”)of the Board.The Board hasapproved the unaudited condensed consolidated financialstatementsof the Company for the six months ended30 June 2025. Condensed Consolidated Statement ofComprehensive Income For the six months ended 30 June 2025 Condensed Consolidated Statement ofComprehensive Income(Continued) For the six months ended 30 June 2025 Condensed Consolidated Statement of FinancialPosition As at 30 June 2025 Condensed Consolidated Statement of Changes inEquity For the six months ended 30 June 2025 Condensed Consolidated Statement of Changes inEquity(Continued) For the six months ended 30 June 2025 Condensed Consolidated Statement of Cash Flows For the six months ended 30 June 2025 Notes to the Condensed Consolidated FinancialStatements For the six months ended 30 June 2025 1.BASIS OF PREPARATION 1. D234 The unaudited condensed consolidated financial statements(“Interim Financial Statements”)for the Period havebeen prepared in accordance with the applicable disclosurerequirements of Appendix D2 to the Rules (the “ListingRules”) Governing the Listing of Securities on the StockExchange of Hong Kong Limited (the “Stock Exchange”)andHong Kong Accounting Standard(“HKAS”)34“Interim Financial Reporting” issued by the Hong KongInstitute of Certified Public Accountants (“HKICPA”). TheInterim Financial Statements should be read inconjunctionwith the 2024 annual financial statements.The accounting policies and methods of computation usedinthe preparation of the Interim Financial Statementsareconsistent with those used in the annual financialstatements for the year ended 31 December 2024. The Group has adopted all the new and revised HKFRSsissued by the HKICPA that are relevant to its operations andeffective for its accounting period beginning on 1 January2025.HKFRSs comprise Hong Kong Financial ReportingStandards(“HKFRS”);HKAS;and Interpretations.Theadoption of these new and revised HKFRSs does not resultin significant changes to the Group’s accounting policies,presentationof the Group’s financial statements andamounts reported for the Period and prior years/periods. 2. 2.REVENUE AND OTHER INCOME The Group is principally engaged in the investments in listedand unlisted securities. The details of revenue recognisedduring the six months ended 30 June 2025 are as follows: UnauditedSix months ended 30 June20252024HK$’000HK$’000 RevenueInterest income from debtinvestment at amortised cost Other IncomeInterest income from amountdue from broker 3.SE