永恒策略：2025年中期报告

Corporate Information Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income4 Condensed Consolidated Statement of Financial Position6 Condensed Consolidated Statement of Changes in Equity8 Condensed Consolidated Statement of Cash Flows9 Notes to the Condensed Consolidated Financial Statements10 Corporate Information公司資料 BOARD OF DIRECTORS Executive directors Mr. Lei Hong Wai(Chairman and Chief Executive Officer)Mr. Cheung Kwok Wai EltonMr. Cheung Kwok Fan Independent non-executive directors Mr. Wan Shing ChiMr. Ng Heung YanMr. Law Kwok Ho KenwardMs. Leung Man Yee Fanny COMPANY SECRETARY Ms. Lo Ming Wan MEMBERS OF AUDIT COMMITTEE Mr. Law Kwok Ho Kenward(Chairman)Mr. Wan Shing ChiMr. Ng Heung YanMs. Leung Man Yee Fanny MEMBERS OF REMUNERATION COMMITTEE Mr. Ng Heung Yan(Chairman)Mr. Lei Hong WaiMr. Wan Shing ChiMs. Leung Man Yee Fanny MEMBERS OF NOMINATION COMMITTEE Mr. Lei Hong Wai(Chairman)Mr. Wan Shing ChiMr. Ng Heung YanMs. Leung Man Yee Fanny MEMBERS OF FINANCE COMMITTEE Mr. Cheung Kwok Wai Elton(Chairman)Mr. Law Kwok Ho Kenward Corporate Information公司資料 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS 168-2001211 Unit 1211Shun Tak Centre, West Tower168-200 Connaught Road CentralHong Kong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 1617 Tricor Investor Services LimitedShare Registration Public Office17/F, Far East Finance Centre16 Harcourt RoadHong Kong AUDITORS HLB Hodgson Impey Cheng LimitedCertified Public Accountants PRINCIPAL BANKERS DBS Bank (Hong Kong) LimitedHang Seng Bank Limited STOCK CODE 764 764 www.eternityinv.com.hk WEBSITE www.eternityinv.com.hk EMAIL ADDRESS wanda@eternityinv.com.hk wanda@eternityinv.com.hk Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表 For the six months ended 30 June 2025 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表 For the six months ended 30 June 2025 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 For the six months ended 30 June 2025 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 For the six months ended 30 June 2025 Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註 For the six months ended 30 June 2025 1. 1.BASIS OF PREPARATION Eternity Investment Limited*34D2 The condensed consolidated financial statementsof Eternity Investment Limited (the “Company”)and its subsidiaries (collectively, the “Group”)for the six months ended 30 June 2025 havebeen prepared in accordance with Hong KongAccounting Standard (“HKAS”) 34Interim FinancialReporting issued by the Hong Kong Institute ofCertified Public Accountants (the “HKICPA”) andthe applicable disclosure requirements set out inAppendix D2 of the Rules Governing the Listingof Securities (the “Listing Rules”) on The StockExchange of Hong Kong Limited (the “Exchange”). 2 The condensed consolidated financial statementsshould be read in conjunction with the auditedconsolidated financial statements of the Groupfor the year ended 31 December 2024. Exceptas described in note 2 below, the accountingpolicies and methods of computation used in thecondensed consolidated financial statementsare the same as those presented in the auditedconsolidated financial statements for the yearended 31 December 2024. Going concern 45,366,000549,160,000 During the six months ended 30 June 2025, theGroup incurred a loss for the period attributableto owners of the Company of HK$45,366,000,and, as of that date, the Group’s current liabilitiesexceeded its current assets by HK$549,160,000. Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註 For the six months ended 30 June 2025 1. 1.BASIS OF PREPARATION(Continued) Going concern(Continued) In view of such circumstances, the directors ofthe Company have given careful consideration tothe future liquidity, operating performance of theGroup and its available sources of financing, andare of the opinion that the cash flow generatedfrom operating activities and certain appropriatefinancing activities of the Group will be able tomeet the funding needs of operations and repaythe outstanding borrowings. In order to improvethe Group’s financial position, the directors ofthe Company have been implementing variousmeasures as follows: • •t a k i n ga c t i v e m e a s u r e s t o c o l l e c t l o a nreceivables to improve operating cash flowsand its financial position;•f o r m u l a t i