龙资源二零二五年中期报告

INTERIM REPORT Contents目錄 PageCorporate Information2Consolidated Interim Statementof Profit or Loss4Consolidated Interim Statementof Other Comprehensive Income5Consolidated Interim Statementof Financial Position6Consolidated Interim Statementof Changes in Equity7Consolidated Interim Statementof Cash Flows8Notes to the ConsolidatedInterim Financial Statements9Independent Auditor’s Review Report35Directors’ Interests37Substantial Shareholders’ Interests38Corporate Governanceand Other Information40Management Discussionand Analysis42 公司資料 BOARD OF DIRECTORS Brett Robert SmithCarlisle Caldow Procter Arthur George DewChairman and Non-Executive DirectorBrett Robert SmithChief Executive Officer and Executive DirectorWong Tai Chun MarkAlternate Director to Arthur George DewLam LaiNon-Executive DirectorCarlisle Caldow ProcterIndependent Non-Executive DirectorPak Wai Keung MartinIndependent Non-Executive DirectorPoon Yan WaiIndependent Non-Executive Director AUDIT AND RISK MANAGEMENT COMMITTEE Carlisle Caldow Procter Poon Yan WaiChairmanCarlisle Caldow ProcterPak Wai Keung Martin REMUNERATION COMMITTEECarlisle Caldow ProcterChairmanPak Wai Keung MartinPoon Yan Wai Carlisle Caldow Procter Carlisle Caldow Procter NOMINATION COMMITTEEArthur George DewChairmanCarlisle Caldow ProcterPak Wai Keung Martin BANKERS National Australia BankHSBC Bank AustraliaNordea BankBank of China (Hong Kong) Limited National Australia BankHSBC Bank AustraliaNordea Bank AUDITORErnst & Young, Perth (incorporated in Australia with limited liability) LEGAL ADVISERSP. C. Woo & Co. (as to Hong Kong law) AddisonsHopgoodGanim LawyersCastrén & SnellmanSalingre Asianajotoimisto OyAsianajotoimisto RoihuAsianajotoimisto Merkurius OyFröberg & LundholmWåhlin Advokater AB Addisons (as to Australian law)HopgoodGanim Lawyers (as to Australian Law)Castrén & Snellman (as to Finnish law)Salingre Asianajotoimisto Oy (as to Finnish law)Asianajotoimisto Roihu (as to Finnish law)Asianajotoimisto Merkurius Oy (as to Finnish law)Fröberg & Lundholm (as to Swedish law)Wåhlin Advokater AB (as to Swedish Law) DRAGON MINING LIMITED龍資源有限公司 公司資料（續） Corporate Information (Cont’d) REGISTERED OFFICE, HEADQUARTERS ANDPRINCIPAL PLACE OF BUSINESS IN AUSTRALIAEchelon Building Unit 202, Level 239 Mends StreetSouth PerthWestern Australia 6151Australia Echelon BuildingUnit 202, Level 239 Mends StreetSouth PerthWestern Australia 6151Australia 13822 PRINCIPAL PLACE OF BUSINESS IN HONG KONG22nd Floor Allied Kajima Building138 Gloucester RoadWanchai, Hong Kong AUSTRALIAN PRINCIPAL SHARE REGISTRAR Computershare Investor Services Pty LimitedYarra Falls, 452 Johnston StreetAbbotsford, MelbourneVictoria 3067Australia Computershare Investor Services Pty LimitedYarra Falls, 452 Johnston StreetAbbotsford, MelbourneVictoria 3067Australia 183171712–1716 HONG KONG SHARE REGISTRAR Computershare Hong Kong Investor Services LimitedShops 1712–171617th Floor, Hopewell Centre183 Queen’s Road EastWanchai, Hong Kong COMPANY SECRETARYHai-Young Lu 1712 STOCK CODE1712 https://www.dragonmining.comhttps://www.irasia.com/listco/hk/dragonmining/index.htm WEBSITEShttps://www.dragonmining.comhttps://www.irasia.com/listco/hk/dragonmining/index.htm 綜合中期損益表 EQUITYContributed equityReservesAccumulated losses 綜合中期現金流量表 20256306 綜合中期財務報表附註 For the 6monthsended30June2025Notes to the Consolidated Interim Financial Statements 20256306 1.CORPORATE INFORMATION AND SUMMARY OFMATERIAL ACCOUNTING INFORMATION 1. a) a)Reporting entityDragon Mining Limited (“Company” or “Parent 19904232001EchelonBuilding, Unit 202, Level 2, 39Mends Street, South Perth, WesternAustralia 6151, Australia Entity”) was incorporated as an Australian PublicCompany, limited by shares on 23 April 1990, andis subject to the requirements of the AustralianC o r p o r a t i o n s A c t 2 0 0 1 a s g o v e r n e d b y t h eAustralian Securities and Investments Commission.The Company is domiciled in Australia and itsregistered office is located at the Echelon Building,Unit 202, Level 2, 39 Mends Street, South Perth,Western Australia 6151, Australia. 20256302025910 The Company’s interim report comprising theconsolidated interim results as at and for theperiod ended 30 June 2025 was authorised forissue with a resolution of the Board of Directors on10 September 2025. T h e i n t e r i m r e p o r t c o m p r i s e s t h e C o m p a n yand its subsidiaries (together referred to as the“Group”). The Group is a for profit entity, primarilyinvolved in gold mining operations and goldmineral exploration. The Company has direct andindirect interests in its subsidiaries, all of whichhave similar characteristics to a private companyincorporated in Hong Kong, the particulars ofwhich are set out below: 20256306 For the 6monthsended30June2025 1.CORPORATE INFORMATION AND SUMMARYOF MATERIAL ACCOUNTING INFORMATION(CONT’D) 1. b)Basis of preparationStatement of compliance b) The consolidated interim financial statements