京西国际中期报告2025

CONTENTS 2 4 CORPORATE INFORMATION BOARD OF DIRECTORS Dong Xiaojie(Chairman)Liu Xihe(Executive Director)Xi Jianpeng(Executive Director)Wong Foreky(Independent Non-executive Director)Lo, Gordon(Independent Non-executive Director)Peng Fan(Independent Non-executive Director) EXECUTIVE COMMITTEE Dong Xiaojie(Chairman)Liu XiheXi Jianpeng AUDIT COMMITTEE Lo, Gordon(Chairman)Wong ForekyPeng Fan NOMINATION COMMITTEE Dong Xiaojie(Chairman)Wong ForekyLo, GordonPeng Fan CORPORATE INFORMATION(continued) REMUNERATION COMMITTEE Wong Foreky(Chairman)Dong XiaojieLo, GordonPeng Fan COMPANY SECRETARY Suen Ho Yi SHARE REGISTRAR 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong 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 Rooms 1005–06, 10th FloorHarcourt House39 Gloucester RoadWanchai, Hong Kong 39101005–06 2339 STOCK CODE 2339 WEBSITE www.bwi-intl.com.hk www.bwi-intl.com.hk REPORT ON REVIEW OF INTERIM FINANCIALINFORMATION To the Board of Directors of BeijingWest IndustriesInternational Limited (Incorporated in the Cayman Islands with limited liability) INTRODUCTION 6573434 We have reviewed the interim financial informationset out on pages 6 to 57, which comprises the interimcondensed consolidated statement of financial positionof BeijingWest Industries International Limited (the“Company”) and its subsidiaries (together, the“Group”) as at 30 June 2025 and the interim condensedconsolidated statement of profit or loss, the interimcondensed consolidated statement of comprehensiveincome, the interim condensed consolidated statementof changes in equity and the interim condensedconsolidated statement of cash flows for the six-monthperiod then ended, and selected explanatory notes. TheRules Governing the Listing of Securities on The StockExchange of Hong Kong Limited require the preparationof a report on interim financial information to be incompliance with the relevant provisions thereof andHong Kong Accounting Standard 34 “Interim FinancialReporting” as issued by the Hong Kong Institute ofCertified Public Accountants (the “HKICPA”). Thedirectors of the Company are responsible for thepreparation and presentation of this interim financialinformation in accordance with Hong Kong AccountingStandard 34 “Interim Financial Reporting” as issued bythe HKICPA. Our responsibility is to express a conclusionon this interim financial information based on our reviewand to report our conclusion solely to you, as a body, inaccordance with our agreed terms of engagement, andfor no other purpose. We do not assume responsibilitytowards or accept liability to any other person for thecontents of this report. REPORT ON REVIEW OF INTERIM FINANCIALINFORMATION(continued) SCOPE OF REVIEW 2410 We conducted our review in accordance with HongKong Standard on Review Engagements 2410, “Reviewof Interim Financial Information Performed by theIndependent Auditor of the Entity” as issued by theHKICPA. A review of interim financial information consistsof making inquiries, primarily of persons responsible forfinancial and accounting matters, and applying analyticaland other review procedures. A review is substantiallyless in scope than an audit conducted in accordance withHong Kong Standards on Auditing and consequently doesnot enable us to obtain assurance that we would becomeaware of all significant matters that might be identifiedin an audit. Accordingly, we do not express an auditopinion. CONCLUSION 34 Based on our review, nothing has come to our attentionthat causes us to believe that the interim financialinformation of the Group is not prepared, in all materialrespects, in accordance with Hong Kong AccountingStandard 34 “Interim Financial Reporting” as issued bythe HKICPA. PricewaterhouseCoopersCertified Public Accountants Hong Kong, 28 August 2025 INTERIM CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSSFor the six months ended 30 June 2025 The above interim condensed consolidated statement of profitor loss should be read in conjunction with the accompanyingnotes. INTERIM CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVE INCOME For the six months ended 30 June 2025 The above interim condensed consolidated statement ofcomprehensive income should be read in conjunction withthe accompanying notes. INTERIM CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION (continued)As at 30 June 2025 The above interim condensed consolidated statement offinancial position should be read in conjunction with theaccompanying notes. 657 The interim condensed consolidated financial informationon pages 6 to 57 were approved by the Board ofDirectors of the Company on 28 August 2025 and weresigned on its behalf by: INTERIM CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2025 INTERIM