K CASH集团2025中期报告

CONTENTS 2Corporate Information4Report on Review of Interim Financial Information6Interim Condensed Consolidated Statement of Comprehensive Income7Interim Condensed Consolidated Balance Sheet8Interim Condensed Consolidated Statement of Changes in Equity9Interim Condensed Consolidated Statement of Cash Flows10Notes to the Interim Condensed Consolidated Financial Information29Management Discussion and Analysis40Corporate Governance and Other Information47Definitions Corporate Information公司資料 BOARD OF DIRECTORS Executive DirectorsMr. Lee Kun Tai StevenMs. Wong Cheuk Sze Non-executive Directors Mr. Lee Sheung ShingMs. Lee Pik TsongMs. Chan Wing SzeMs. Kan Pui Yan Independent Non-executive Directors 爲 Prof. Hung Wai ManJPMr. Mak Wing Sum AlvinMr. Leung Ka Cheung 爲 AUDIT COMMITTEE Mr. Leung Ka Cheung(Chairman)Prof. Hung Wai ManJPMr. Mak Wing Sum Alvin REMUNERATION COMMITTEE Prof. Hung Wai ManJP(Chairman)Mr. Lee Kun Tai StevenMr. Lee Sheung ShingMr. Mak Wing Sum AlvinMr. Leung Ka Cheung 爲 NOMINATION COMMITTEE Mr. Lee Sheung Shing(Chairman)Mr. Lee Kun Tai StevenMs. Lee Pik Tsong (appointed on 28 May 2025)Prof. Hung Wai ManJPMr. Mak Wing Sum AlvinMr. Leung Ka Cheung 爲 INDEPENDENT BUSINESS OPPORTUNITYASSESSMENT COMMITTEE Mr. Mak Wing Sum Alvin(Chairman)Ms. Wong Cheuk SzeProf. Hung Wai ManJPMr. Leung Ka Cheung 爲 Corporate Information AUTHORISED REPRESENTATIVES Mr. Lee Kun Tai StevenMs. Lai Siu Kuen COMPANY SECRETARYMs. Lai Siu Kuen(FCG, HKFCG) FCG, HKFCG www.kcash.hk COMPANY WEBSITEwww.kcash.hk PRINCIPAL PLACE OF BUSINESSIN HONG KONG 17/F, Wheelock House20 Pedder StreetCentralHong Kong 2017 REGISTERED OFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands CAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands HONG KONG SHARE REGISTRAR 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong AUDITOR 22 PricewaterhouseCoopersCertified Public Accountants andRegistered Public Interest Entity Auditors22/F, Prince’s BuildingCentralHong Kong Report on Review of Interim Financial Information中期財務資料審閱報告 K Cash To the Board of Directors of K Cash Corporation Limited(incorporated in the Cayman Islands with limited liability) INTRODUCTION 628K Cash3434 We have reviewed the interim financial information set out on pages 6 to28, which comprises the interim condensed consolidated balance sheet ofK Cash Corporation Limited (the “Company”) and its subsidiaries (together,the “Group”) as at 30 June 2025 and the interim condensed consolidatedstatement of comprehensive income, the interim condensed consolidatedstatement of changes in equity and the interim condensed consolidatedstatement of cash flows for the six-month period then ended, and selectedexplanatory notes. The Rules Governing the Listing of Securities on TheStock Exchange of Hong Kong Limited require the preparation of a reporton interim financial information to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard 34 “InterimFinancial Reporting” as issued by the Hong Kong Institute of CertifiedPublic Accountants (the “HKICPA”). The directors of the Company areresponsible for the preparation and presentation of this interim financialinformation in accordance with Hong Kong Accounting Standard 34“Interim Financial Reporting” as issued by the HKICPA. Our responsibility isto express a conclusion on this interim financial information based on ourreview and to report our conclusion solely to you, as a body, in accordancewith our agreed terms of engagement, and for no other purpose. We donot assume responsibility towards or accept liability to any other personfor the contents of this report. SCOPE OF REVIEW We conducted our review in accordance with Hong Kong Standard onReview Engagements 2410, “Review of Interim Financial InformationPerformed by the Independent Auditor of the Entity” as issued by theHKICPA. A review of interim financial information consists of makinginquiries, primarily of persons responsible for financial and accountingmatters, and applying analytical and other review procedures. A reviewis substantially less in scope than an audit conducted in accordance withHong Kong Standards on Auditing and consequently does not enable usto obtain assurance that we would become aware of all significant mattersthat might be identified in an audit. Accordingly, we do not express anaudit opinion. 2410 Report on Review of Interim Financial Information CONCLUSION Based on our review, nothing has come to our attention that causes us tobelieve that the interim financial informa