汤臣集团二零二五年度中期报告

目錄 PageCorporate Information12Interim Results34Interests and Short Positions in Securities2122Corporate Governance and OtherInformation2930Condensed Consolidated Statement ofProfit or Loss3333Condensed Consolidated Statement ofProfit or Loss andOther Comprehensive Income3434Condensed Consolidated Statement ofFinancial Position3535Condensed Consolidated Statement ofChanges in Equity3737Condensed Consolidated Statement ofCash Flows3838Notes to the Condensed ConsolidatedFinancial Statements3939 Corporate Information DIRECTORS AUDITOR Executive Directors Deloitte Touche Tohmatsu Hsu Feng(Chairman and Managing Director)Albert Tong(Vice-Chairman)Tong Chi Kar Charles(Vice-Chairman) SHARE REGISTRAR IN HONG KONG Independent Non-Executive Directors Tricor Investor Services Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong Cheung Siu Ping, OscarLee Chan FaiNg Chi Him Telephone:(852) 2980-1333 COMPANY SECRETARY SHARE LISTING Lee Yuen Han The Company’s shares are listed on the Main Board ofThe Stock Exchange of Hong Kong Limited REGISTERED OFFICE Stock Code:258 P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands INVESTOR RELATIONS Please write to the Companyat its principal place of business in Hong Kong,or by fax at (852) 2845-0341or by email to ir@tomson.com.hk PRINCIPAL PLACE OF BUSINESSIN HONG KONG Website:www.tomson.com.hk Rooms 1501-2 and 1507-1215th Floor, Wing On Centre111 Connaught Road CentralHong Kong Telephone:(852) 2848-1668Facsimile:(852) 2845-0341E-mail:mail_box@tomson.com.hk 核 數 師 董 事 • 於香 港之 股份過戶登 記 處 愨1617(852) 2980-1333 公 司 秘 書 股份上市 258 註冊 辦 事處 P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands 投資 者關係 (852) 2845-0341ir@tomson.com.hk 於 香 港 之 主 要 營 業 地 點 www.tomson.com.hk 111151501-21507-12 (852) 2848-1668(852) 2845-0341mail_box@tomson.com.hk Interim Results The Board of Directors of the Company (the “Board”) hereby presents the unaudited condensed consolidatedfinancial statements of the Company and its subsidiaries (collectively the “Group”) for the six months ended30th June, 2025, details thereof are shown on pages 33 to 55 of this Report. The Audit Committee of theBoard has reviewed the condensed consolidated financial statements. GENERAL OVERVIEW The Group reported a significant increase in its interim results for the first half of 2025. It was mainlyattributableto recognition of the sale proceeds of the first phase of Tomson Foresta,one of the keyresidential developments of the Group in Pudong, Shanghai, the People’s Republic of China (“China”), afterdelivery of properties to the buyers during the period under review. Hence, it was recorded gross profit ofHK$1,842,309,000 (2024: HK$106,468,000). Excluding an unrealized net gain on fair value changes of itsinvestment properties of HK$43,686,000 (2024: HK$31,558,000) upon market valuation as at the period endpursuant to applicable accounting standards, the operating profit before taxation of the Group amounted toHK$1,696,787,000 for the period under review (2024: HK$109,169,000). Taking account of taxation of HK$967,196,000, which had principally arisen from sale of the first phase ofTomson Foresta, the Group reported a consolidated profit after taxation attributable to shareholders of theCompany of HK$782,191,000 for the first six months of 2025, a significant increase of approximately 6.55times as compared with that of HK$103,669,000 for the corresponding period in 2024. Basic earnings pershare was 35.96 HK cents (2024: 5.03 HK cents). The Board does not recommend payment of an interim dividend for the six months ended 30th June, 2025(interim dividend for the six months ended 30th June, 2024: Nil). OPERATIONS REVIEW The Group maintained its principal base of operations in the Mainland of China, particularly Shanghai,during the period under review. For the first six months of 2025, the property development and trading segment was the Group’s primaryprofit contributor, and this generated a segment profit of HK$1,630,223,000 (2024: loss of HK$28,248,000)which was attributable to the properties sales in Shanghai. The property investment segment was the secondary profit maker of the Group by contributing a segmentprofit of HK$80,239,000 (2024: HK$93,979,000), which was derived from the rental income and propertymanagement fee from the investment properties of the Group in addition to the unrealized net gain on fairvalue changes of the investment properties in Shanghai upon revaluation at the period end. Securities trading business reported segment profit of HK$12,182,000 (2024: loss of HK$12,594,000) whichwas mainly attributable to an unrealized gain on fair value changes of the trading securities held by the Groupin the Hong Kong Special Administrative Region (“Hong Kong”) of China. This business ranked third interms of profit contribution amongst the operating segments of the Group. The other business segments reported trivial profit to the Group. 中期業績 3355 概 覽 1,842,