丽年国际中期报告2025

(Incorporated in the Cayman Islands with limited liability)Stock code: 9918 2025INTERIM REPORT中 期 報 告 Contents 公司資料2Corporate Information簡明綜合全面收益表4Condensed Consolidated Statement ofComprehensive Income簡明綜合財務狀況表5Condensed Consolidated Statement ofFinancial Position簡明綜合權益變動表7Condensed Consolidated Statement ofChanges in Equity簡明綜合現金流量表9Condensed Consolidated Statement of Cash Flows簡明綜合財務報表附註10Notes to the Condensed Consolidated FinancialStatements管理層討論與分析30Management Discussion and Analysis其他資料36Other Information Corporate Information BOARD OF DIRECTORS Executive Directors Mr. Chu Wai Hang Raymond(Chairman and Chief Executive Officer)Mr. Chu Man Yin Arthur NewtonMr. Lau Shui Fung(Chief Financial Officer) Independent Non-executive Directors Ms. Law ElizabethMr. Lee Wa Lun WarrenMr. Szeto Yuk Ting Audit Committee Ms. Law Elizabeth(Chairperson)Mr. Lee Wa Lun WarrenMr. Szeto Yuk Ting Remuneration Committee Mr. Szeto Yuk Ting(Chairman)Mr. Chu Wai Hang RaymondMr. Lee Wa Lun WarrenMs. Law Elizabeth Nomination Committee Mr. Lee Wa Lun Warren(Chairman)Mr. Chu Wai Hang RaymondMr. Szeto Yuk TingMs. Law Elizabeth Company Secretary Ms. Chan Sau Ling Authorised Representatives Mr. Chu Wai Hang RaymondMs. Chan Sau Ling Auditor PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor Hong Kong Legal Adviser Bird & Bird Corporate Information Principal Bankers The Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank LimitedStandard Chartered Bank (Hong Kong) LimitedCitibank N.A. Hong Kong BranchUnited Overseas Bank Limited Registered Office 4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002Cayman Islands 4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002Cayman Islands Headquarter and Principal Place of Business in Hong Kong 38513203-3207 Units 3203-3207, Tower 1Enterprise Square Five, 38 Wang Chiu RoadKowloon Bay, Kowloon, Hong Kong PrincipalShare Registrar and Transfer Office in theCayman Islands Harneys Fiduciary (Cayman) Limited4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002Cayman Islands Harneys Fiduciary (Cayman) Limited4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002Cayman Islands Hong Kong Branch Share Registrar and Transfer Office 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong Place of Listing The Stock Exchange of Hong Kong Limited 9918 WISE ALLY INTL www.wiseally.com.hk 20256 30For the Six Months Ended 30 June 2025 The accompanying notes are an integral part of these condensedconsolidated financial statements. Condensed Consolidated Statement of Changes in Equity 20256 30For the Six Months Ended 30 June 2025 Condensed Consolidated Statement of Changes in Equity20256 30For the Six Months Ended 30 June 2025 (a)The People’s Republic of China (the “PRC”) laws and regulations requirecompanies registered in the PRC to provide for certain statutory reserves,which are to be appropriated from the profit after income tax (after offsettingaccumulated losses from prior years) as reported in their respective statutoryfinancial statements, before profit distributions to equity holders. All statutoryreserves are created for specific purposes. A PRC company is required toappropriate an amount of not less than 10% of statutory profits after income tax tostatutory surplus reserves, prior to distribution of its post-tax profits of the currentyear. A company may discontinue the contribution when the aggregate sum of thestatutory surplus reserve is more than 50% of its registered capital. The statutorysurplus reserves shall only be used to make up losses of the company, to expandthe company’s operations, or to increase the capital of the company. In addition, acompany may make further contribution to the discretional surplus reserve usingits post-tax profits in accordance with resolutions of the board of directors. (a)10%50% (b) (b)Other reserve represented the accumulated actuarial losses on the Group’s longservice payment scheme for its Hong Kong employees and the excess of thecombined share capital of the companies comprising the Group, after consideringthe intra-group elimination, over the consideration given in relation to thereorganisation of the Group. The accompanying notes are an integral part of these condensedconsolidated financial statements. The accompanying notes are an integral part of these condensedconsolidated financial statements. Notes to the Condensed Consolidated Financial Statements 1 1GENERAL INFORMATION 22196120191 154th Floor, Harbour Place, 103 SouthChurch Street, P.O. Box 10240, GrandCayman KY1-1002, Cayman Islands The Company was incorporated in the Cayman Islands on 15January 2019 as an exempted company with limited liability underthe Companies Law (Cap. 22, Law 3 of 1961 as consolidated andrevised) of the Cayman Islands. The add