小鱼盈通2025中期报告

(Formerly known as Central Wealth Group Holdings Limited)(Incorporated in Bermuda with limited liability)Central Wealth Group Holdings Limited (Stock Code: 139) Executive Directors Pang Min QuanMuk Shau MengFoo Seck Chyn Chen Xiaodong(Vice Chairman and Chief Executive Officer)Yu QingruiWang JinsongPang Min QuanMuk Shau MengFoo Seck Chyn Independent Non-Executive Directors Chan Ngai FanWu MingLi Meifeng Audit CommitteeChan Ngai Fan(Chairman)Wu MingLi Meifeng Remuneration Committee Chan Ngai Fan(Chairman)Chen XiaodongLi Meifeng Nomination Committee Chen Xiaodong(Chairman)Chan Ngai FanLi Meifeng Company SecretarySzeto Pui Tong, Patrick AuditorKTC Partners CPA Limited Principal Bankers CMB Wing Lung Bank LimitedChong Hing Bank LimitedPublic Bank (Hong Kong) LimitedShanghai Commercial Bank LimitedHang Seng Bank Limited Corporate Information公司資料 Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda Head Office and Principal Place of Business 5th Floor, Phase IIChina Taiping Tower8 Sunning RoadCauseway BayHong Kong 85 Principal Share Registrar 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 Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong www.139hk.com Company’s Websitewww.139hk.com 139 Stock Code139 Condensed Consolidated Statement of Profit or Loss簡明綜合損益表 The board of directors (the “Board”) of Smart Fish Wealthlink HoldingsLimited(the“Company”)announces the unaudited results of theCompany and its subsidiaries (the “Group”) for the six months ended 30June 2025 (the “Period”) together with comparative figures for the sixmonths ended 30 June 2024 as follows: Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表 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 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 1. 1.Basis of Preparation and AccountingPolicies Theseinterim condensed consolidated financial statementshavenot been audited by the Company’s auditors but havebeen reviewed by the Company’s Audit Committee (the “AuditCommittee”). Theunaudited interim condensed consolidated financialstatements have been prepared in accordance with Hong KongAccounting Standard (“HKAS”) 34 “Interim Financial Reporting”,issued by the Hong Kong Institute of Certified Public Accountantsand Appendix 16 to the Rules (the “Listing Rules”) Governingthe Listing of Securities on The Stock Exchange of Hong KongLimited (the “Stock Exchange”). 34 Theaccounting policies and basis of preparation used in thepreparation of these unaudited interim condensed consolidatedfinancialstatements are consistent with those used in thepreparationof the Company’s audited consolidated financialstatementsfor the year ended 31 December 2024 except forthe adoption of the new standards and interpretations as notedbelow. In addition, certain comparative figures in the unauditedinterimcondensed consolidated financial statements havebeenreclassified in order to conform to the current period’spresentation. Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 1. 1.Basis of Preparation and AccountingPolicies (Continued) 1.1. 1.1.Principal accounting policies Thecondensed consolidated financial statements havebeenprepared under the historical cost convention,except for the equity and debt investments which havebeen measured at fair values. Other than additional accounting policies resulting fromthe application of amendments to Hong Kong FinancialReporting Standards (“HKFRSs”), the accounting policiesandmethods of computation used in the condensedconsolidatedfinancial statements for the six monthsended 30 June 2025 are the same as those presented inthe Group’s annual consolidated financial statements forthe year ended 31 December 2024. Application of amendments to HKFRSs In the current interim period, the Group has applied thefollowing amendments to HKFRSs issued by the HKICPA,for the first time, which are mandatorily effective for theGroup’s annual period beginning on 1 January 2025 forthepreparation of the Group’s condensed consolidatedfinancial statements: 21 Amendments to HKAS 21Lack of Exchangeability Theapplication of the amendments to HKFRSs in thecurrentinterim period has had no material impact onthe Group’s financial positions and performance for thecurrent and prior periods and/or on the disclosures set outin these condensed consolidated financial statements. Notes to Condensed Consolidated Financial Statemen