中国智能健康二零二五年中期报告

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 The board of directors (the“Board”or“Directors”) of China HealthwiseHoldings Limited (the“Company”) is pleased to announce the unauditedcondensed consolidated results of the Company and its subsidiaries(together the“Group”) for the six months ended 30 June 2025 togetherwith the comparative figures for the corresponding period for the sixmonths ended 30 June 2024. These interim consolidated financialstatements have not been audited but have been reviewed by theCompany’s Audit Committee. 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 As at 30 June 2025 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As at 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 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動報表 For the six months ended 30 June 2025 Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期財務報表附註 1.BASIS OF PREPARATION 1. 34D2 These unaudited condensed consolidated interim financialstatements have been prepared in accordance with Hong KongAccounting Standard (“HKAS”) 34“Interim Financial Reporting”issued by the Hong Kong Institute of Certified Public Accountants(the“HKICPA”) and the applicable disclosure requirements ofAppendix D2 to the Rules Governing the Listing of Securities (the“Listing Rules”) on The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). These unaudited condensed consolidated interim financialstatements are presented in Hong Kong Dollar (“HK$”) and allvalues are rounded to the nearest thousand (“HK$’000”), unlessotherwise stated. Going concern As at 30 June 2025, the Group had net liabilities ofHK$16,961,000. In view of such circumstances, the Directors have given carefulconsideration to the future liquidity, operating performance ofthe Group, and are of the opinion that the Group will be able tomeet the funding needs of operations and repay the outstandinginterest bearing borrowings and liabilities. In order to improve theGroup’s financial position, the Directors have been implementingvarious measures as follows: i. ii. i.taking active measures to collect loan receivables toimprove operating cash flows and its financial position;ii.reviewing its investments and actively considering to realisecertain financial assets at fair value through profit or loss,in order to enhance the cash flow position of the Groupwhenever it is necessary; and Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期財務報表附註 1.BASIS OF PREPARATION(Continued) 1. Going concern(Continued) iii. iii.implementing an active cost-saving measures to controladministrative costs through various ways to improveoperating cash flows at a level sufficient to finance theworking capital requirements of the Group. The Directors have carried out detail review on the Group’scash flow projections prepared by management. The cash flowprojections cover a period of not less than twelve months from theend of the reporting period. In preparing the cash flow forecast,the directors have considered historical cash requirements of theGroup as well as other key factors, including the availability ofthe loan finance which may impact the operations of the Groupduring the next twelve-month period. They are of the opinion that,taking into account the above-mentioned plans and measures,the Group would have sufficient working capital to finance itsoperations and to meet its financial obligations as and when theyfall due within the next twelve months from the end of the reportingperiod. Accordingly, the Directors are of the opinion that it is appropriateto prepare the unaudited condensed consolidated interimfinancial statements for the period ended 30 June 2025 on agoing concern basis. Should the Group be unable to continueas a going concern, adjustments would have to be made to theunaudited condensed consolidated interim financial statementsto adjust the value of the Group’s assets to their recoverableamounts, to provide for any further liabilities which might arise andto reclassify non-current assets and liabilities as current assets andliabilities, respectively. The effects of these adjustments have notbeen reflected in the unaudited condensed consolidated interimfinancial statements. Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期財務報表附註 2. 2.PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated interim financial statementshave been prepared on the historical cost basis except for certainfinancial instruments, which are measured at fair values. Other than additional accounting policies resulting fromapplication of amendments to Hong