首惠产业金融2025 中期报告

CONTENTS目錄 Corporate Information2Interim ResultsCondensed Consolidated Statement ofProfit or Loss and Other Comprehensive Income4Condensed Consolidated Statement ofFinancial Position6Condensed Consolidated Statement ofChanges in Equity8Condensed Consolidated Statement ofCash Flows11Notes to the Condensed Consolidated InterimFinancial Information12Report on Review of Interim Financial Information38Management Discussion and Analysis40Other Information51 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS Sun Yajie(Chairman)Fu Yao(Managing Director)Tian Gang(Executive Director)Huang Donglin(Non-executive Director)Tam King Ching, Kenny(Independent Non-executive Director)Ng Man Fung, Walter(Independent Non-executive Director)On Danita(Independent Non-executive Director) 審核委員會 AUDIT COMMITTEE Tam King Ching, Kenny(Chairman)Huang DonglinNg Man Fung, WalterOn Danita 提名委員會 NOMINATION COMMITTEE Sun Yajie(Chairman)Huang DonglinTam King Ching, KennyNg Man Fung, WalterOn Danita 薪酬委員會 REMUNERATION COMMITTEE Tam King Ching, Kenny(Chairman)Sun YajieHuang DonglinNg Man Fung, WalterOn Danita 公司秘書 COMPANY SECRETARY Leung Tze Wai CORPORATE INFORMATION公司資料 核數師 AUDITOR 31117 SHINEWING (HK) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditor17/F, Chubb Tower, Windsor House311 Gloucester RoadCauseway BayHong Kong 主要過戶登記處 PRINCIPAL REGISTRAR Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE 1617 Tricor Investor Services Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong 註冊辦事處 REGISTERED OFFICE Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda 香港主要辦事處 PRINCIPAL OFFICE IN HONG KONG 398803 Suite 803, 8/F, Harcourt House39 Gloucester RoadWanchaiHong Kong 股份代號 STOCK CODE 730 730 網址 WEBSITE www.capital-ifs.com www.capital-ifs.com INTERIM RESULTS中期業績 The board of directors (the“Board”) of Capital Industrial FinancialServices Group Limited (the“Company”) is pleased to report theunaudited condensed consolidated interim results of the Company andits subsidiaries (the“Group”) for the six months ended 30 June 2025.These interim results have been reviewed by the Audit Committee ofthe Board of the Company (“Audit Committee”) and the Company’sauditor. CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表 For the six months ended 30 June 2025 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表For the six months ended 30 June 2025 The above condensed consolidated statement of profit or loss andother comprehensive income should be read in conjunction with theaccompanying notes. CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 As at 30 June2025 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 30 June2025 For the six months ended 30 June2025 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 30 June2025 Notes: (a)The contributed surplus reserve represents the difference between thenominal value of the shares of the subsidiaries acquired pursuant to the Groupreorganisation in 1991 over the nominal value of the Company’s shares issuedin exchange, and the transfer and utilisation as mentioned in Note (b) below. (a)(b) (b)425,259,000311,818,00046(2) (b)A special resolution was passed by shareholders of the Company at thespecial general meeting of the Company held on 6 June 2008 and completedthereafter that an amount of approximately HK$425,259,000 standing to thecredit of the share premium account of the Company as at 31 December 2007be reduced, with the credit arising there being transferred to the contributedsurplus reserve of the Company. Upon the said transfer becoming effective,an amount of approximately HK$311,818,000 standing to the credit of thecontributed surplus reserve of the Company has been applied to eliminate theaccumulated losses of the Company as at 31 December 2007. The Companyhas complied with the requirements of section 46(2) of The Companies Act1981 of Bermuda (as amended). Details of which were set out in the circularof the Company dated 9 May 2008. Upon the deregistration of certain subsidiaries, the balances of theircontributed surplus reserves were transferred to retained earnings. (c)40.78% (c)The other reserve mainly represents a deemed capital contribution in relationto the disposal of 40.78% equity interest in Global Digital Creations HoldingsLimited on 8 January 2019. CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表 For the six months ended 30 June2025 NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION簡明綜合中期財務資料附註 1GENERAL INFORMATION