伟仕佳杰中期报告 2025

Contents 2Corporate Information6Unaudited Consolidated Statement of Profit or Loss7Unaudited Consolidated Statement of Other Comprehensive Income8Unaudited Consolidated Statement of Financial Position10Unaudited Condensed Consolidated Cash Flow Statement11Unaudited Consolidated Statement of Changes in Equity12Notes to the Unaudited Interim Financial Report31Independent Review Report33Management Discussion and Analysis36Other Information Corporate Information Board of Directors Executive Directors Mr. Li Jialin(Chairman and Chief Executive Officer)Mr. Ong Wei Hiam, WilliamMr. Li YueMr. Chan Hoi ChauMr. Gu Sanjun Non-executive Director Mr. Zhang Dongjie Independent Non-executive Directors Mr. Li WeiMs. Gao YiyangMr. Yu Dingheng(Resigned on 8 August 2025)Dr. Gao Bin(Appointed on 8 August 2025) Company Secretary Mr. Lam Chung Sui Qualified Accountant Mr. Ong Wei Hiam, William Audit Committee Mr. Yu Dingheng(Chairman) (Resigned on 8 August 2025)Dr. Gao Bin(Chairman) (Appointed on 8 August 2025)Mr. Li WeiMs. Gao Yiyang Remuneration Committee Mr. Li Wei(Chairman)Mr. Yu Dingheng(Resigned on 8 August 2025)Dr. Gao Bin(Appointed on 8 August 2025)Ms. Gao Yiyang Nomination Committee Mr. Li Jialin(Chairman)Mr. Li WeiMr. Yu Dingheng(Resigned on 8 August 2025)Dr. Gao Bin(Appointed on 8 August 2025)Ms. Gao Yiyang Auditors 108 KPMGCertified Public AccountantsPublic Interest Entity Auditor registered in accordance with the Accountingand Financial Reporting Council Ordinance8th Floor, Prince’s Building10 Chater RoadCentral, Hong Kong Principal Bankers UFJ Agricultural Bank of ChinaAustralia and New Zealand Banking GroupBank of ChinaBank of CommunicationsBank of HangzhouBNP ParibasCathay United BankChina Bohai BankChina Citic BankChina Construction BankChina Merchants BankChina Minsheng BankChongqing Three Gorges BankCitibank, N. A.CTBC BankDah Sing BankDBS BankDeutsche Bank AGFubon BankGuangdong Huaxing BankHang Seng BankIndustrial and Commercial Bank of ChinaIndustrial BankKBC Bank N. V.MUFG Bank, LimitedOCBC BankOCBC Bank (Hong Kong)Ping An BankShanghai Pudong Development BankShin Kong BankStandard Chartered BankSumitomo Mitsui Banking CorporationThe Bank of East AsiaThe Hongkong and Shanghai Banking CorporationUnited Overseas Bank (The above are shown according to alphabetical order) Corporate Information (Continued) Investor and Media Relations Consultant Wonderful Sky Financial Group Limited Head Office and Principal Place ofBusiness in Hong Kong 200333312 Unit 3312, 33rd Floor China Merchants TowerShun Tak Centre200 Connaught Road CentralHong Kong Registered Office Cricket SquareHutchins Drive P. O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins Drive P.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cayman Islands Principal Share Registrarand Transfer Office Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP. O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1100Cayman Islands Hong Kong Branch Share Registrarand Transfer Office 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong Stock Code 856 856 http://www.vstecs.com Websitehttp://www.vstecs.com Unaudited Consolidated Statement of Profit or Loss For the six months ended 30 June 2025 The board of directors (the “Board”) of VSTECS Holdings Limited (the“Company”) is pleased to present the interim report (the “Interim Report”)which contains the unaudited consolidated financial statements of theCompany and its subsidiaries (collectively referred to as the “Group”) andselected explanatory notes (collectively the “Interim Financial Report”) for thesix months ended 30 June 2025 as follows: Unaudited Consolidated Statement of Other Comprehensive Income For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Unaudited Consolidated Statement of Financial Position As at 30 June 2025 Unaudited Condensed Consolidated Cash Flow Statement 581,364,000933,090,000 1230 Unaudited Consolidated Statement of Changes in Equity For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Notes to the Unaudited Interim Financial Report 1. 1.Basis of presentation and accounting policies 34 This Interim Financial Report has been prepared in accordancewith the applicable disclosure provisions of the Rules Governing theListing of Securities on The Stock Exchange of Hong Kong Limited,including compliance with Hong Kong Accounting Standard (“HKAS”)34, “Interim Financial Reporting” issued by the Hong Kong Institute ofCertified Public Accountants (“HKICPA”). The Interim Financial Reportwas authorised for issuance on 21 August 2025 and should be readin conjunction with the consolidated financial statements for the yearended 31 December 2024. 2 The Interim Financial Report has been prepared in accordance withthe same accounting policies