北京健康中期报告2025

Incorporated in the Cayman Islands with limited liability Stock Code: 2389 INTERIM REPORT2025 CONTENTS Unaudited Interim Financial Information Interim Condensed Consolidated: 2Statement of Profit or Loss and Other Comprehensive Income 5Statement of Financial Position 7Statement of Changes in Equity 10Statement of Cash Flows 13Notes to Interim Condensed Consolidated Financial Information 58Management Discussion and Analysis 81Additional Information INTERIM RESULTS The board of directors (the “Board”) of Beijing Health(Holdings) Limited (the “Company”) presents theunaudited interim condensed consolidated financialinformation of the Company and its subsidiaries(collectively the “Group”) for the six months ended 30June 2025, together with the comparative figures for thecorresponding period in 2024. The interim condensedconsolidated financial information have not been audited,but have been reviewed by the Company’s auditcommittee. INTERIM CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION 30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2025 480,617,000504,357,000 *These reserve accounts comprise the consolidated reservesof HK$480,617,000 (31 December 2024: HK$504,357,000)in the condensed consolidated statement of financialposition as at 30 June 2025. INTERIM CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 June 2025 INTERIM CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS For the six months ended 30 June 2025 NOTES TO INTERIM CONDENSED CONSOLIDATEDFINANCIAL INFORMATION For the six months ended 30 June 2025 1. 1.CORPORATE INFORMATION Cricket Square, Hutchins Drive,P.O. Box 2681, KY1-1111, GrandCayman, Cayman Islands Beijing Health (Holdings) Limited (the “Company”)is a limited liability company incorporated in theCayman Islands and its shares have been listed onthe Main Board of The Stock Exchange of HongKong Limited (the “Stock Exchange”) since 26April 2002. The registered office of the Company islocated at Cricket Square, Hutchins Drive, P.O. Box2681, KY1-1111, Grand Cayman, Cayman Islands. During the period, the Company and its subsidiaries(collectively referred to as the “Group”) wereinvolved in the provision of medical care, health careand geriatric care related services and products inthe People’s Republic of China (the “PRC”). 2. 2.B A S I S O F P R E P A R A T I O N A N DACCOUNTING POLICIES 2.1. 2.1. BASIS OF PREPARATION 34D2 The interim condensed consolidated financialinformation for the six months ended 30 June2025 has been prepared in accordance withHong Kong Accounting Standard (“HKAS”) 34Interim Financial Reportingissued by the HongKong Institute of Certified Public Accountants(“HKICPA”) and the disclosure requirementsof Appendix D2 to The Rules Governing theListing of Securities on The Stock Exchangeof Hong Kong Limited (the “Listing Rules”).The interim condensed consolidated financialinformation does not include all the informationand disclosures required in the annual financialstatements, and should be read in conjunctionwith the Group’s annual consolidated financialstatements for the year ended 31 December2024. NOTES TO INTERIM CONDENSED CONSOLIDATEDFINANCIAL INFORMATION For the six months ended 30 June 2025 2.B A S I S O F P R E P A R A T I O N A N DACCOUNTING POLICIES – continued 2. 2.2. 2.2CHANGES IN ACCOUNTING POLICIES ANDDISCLOSURES The accounting policies adopted in thep r e p a r a t i o no f t h e i n t e r i m c o n d e n s e dc o n s o l i d a t e df i n a n c i a l i n f o r m a t i o n a r econsistent with those applied in the preparationof the Group’s annual consolidated financialstatements for the year ended 31 December2024, except for the adoption of the followingamended HKFRS Accounting Standard forthe first time for the current period’s financialinformation. 21 Amendments toHKAS 21Lack of Exchangeability The nature and impact of the amended HKFRSAccounting Standard are described below: 21 Amendments to HKAS 21 specify how anentity shall assess whether a currency isexchangeable into another currency and howit shall estimate a spot exchange rate at ameasurement date when exchangeability islacking. The amendm