FIRST CREDIT中期报告 2025

(Incorporated in the Cayman Islands and continued in Bermuda with limited liability) INTERIM REPORT中期報告2025 CHARACTERISTICSOF GEM OF THE STOCK EXCHANGE OF HONGKONG LIMITED (“STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companiesto which a higher investment risk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potential risks of investing in suchcompanies and should make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, thereis a risk that securities traded on GEM may be more susceptible to high market volatility thansecurities traded on the Main Board and no assurance is given that there will be a liquid marketin the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contentsof this report. This report, for which the directors (“Directors”) of First Credit Finance Group Limited (“Company”)collectively and individually accept full responsibility, includes particulars given in compliance with the RulesGoverning the Listing of Securities on GEM of the Stock Exchange (“GEM Listing Rules”) for the purposeof giving information with regard to the Company. The Directors, having made all reasonable enquiries,confirm that to the best of their knowledge and belief the information contained in this report is accurateand complete in all material respects and not misleading or deceptive, and there are no other matters theomission of which would make any statement herein or this report misleading. GEM GEM GEMGEMGEM GEMGEM Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 June 2025 Unaudited Condensed Consolidated Statement of Financial Position At 30 June 2025 Unaudited Condensed Consolidated Statement of Changes in Equity For the six months ended 30 June 2025 Unaudited Condensed Consolidated Statement of Cash Flows For the six months ended 30 June 2025 Notes to the Unaudited Condensed Consolidated Financial Statements For the six months ended 30 June 2025 1. 1.BASIS OF PREPARATION 34GEM These unaudited condensed consolidated financial statements of theGroup for the six months ended 30 June 2025 have been prepared inaccordance with Hong Kong Accounting Standard 34 “Interim FinancialReporting”issued by the Hong Kong Institute of Certified PublicAccountants (the “HKICPA”) and the applicable disclosures required bythe Rules Governing the Listing of Securities on the GEM of The StockExchange of Hong Kong Limited (the “Stock Exchange”). These unaudited condensed consolidated financial statements shouldbe read in conjunction with the annual financial statements for theyear ended 31 December 2024. The accounting policies and methodsof computation used in the preparation of these unaudited condensedconsolidated financial statements are consistent with those used inthe annual financial statements for the year ended 31 December 2024except as stated below. The unaudited condensed interim financial statements have neither beenaudited nor reviewed by the Company’s auditors. As at the date of approval of these unaudited condensed consolidatedfinancial statements, the trading of shares of the Company remainssuspended. 2. 2.ADOPTION OF NEW AND REVISED HKFRSACCOUNTING STANDARDS In the current period, the Group has applied, for the first time, thefollowing amendments to HKFRS Accounting Standards issued by theHKICPA which are mandatorily effective for the annual period beginningon or after 1 January 2025 for the preparation of the Group’s condensedconsolidated financial statements: 21 Amendments to HKAS 21Lack of Exchangeability Except as described above, the application of the amendments to HKFRSAccounting Standards in the current period has no material impact onthe Group’s performance and financial positions for the current andprior periods and/or on the disclosures set out in these condensedconsolidated financial statements. Notes to the Unaudited Condensed Consolidated Financial Statements(continued)For the six months ended 30 June 2025 3.FAIR VALUE MEASUREMENTS 3. Except as disclosed below, the carrying amount of the Group’s financialassets and financial liabilities as reflected in the unaudited condensedconsolidated statement of financial position approximate their respectivefair values. Fair value is the price that would be received to sell an asset or paid totransfer a liability in an orderly transaction between market participantsatthe measurement date.The following disclosures of fair valuemeasurements use a fair value hierarchy that ca