中能控股2025年中期报告

INTERIM REPORT中期報告2025 China Energy Development Holdings Limited中國能源開發控股有限公司Interim Report中期報告2025 CONTENTS目錄 2Corporate Information4Condensed Consolidated Statement of Comprehensive Income6Condensed Consolidated Statement of Financial Position8Condensed Consolidated Statement of Changes in Equity9Condensed Consolidated Cash Flow Statement10Notes to the Condensed Consolidated Interim Financial Statements33Management Discussion and Analysis47Other Information Corporate Information公司資料 Board of Directors Executive DirectorsMr. Liu Wenxuan(Chairman of the Board)Mr. Liu Dong(Chief Executive Officer) Non-executive DirectorsMr. Yan DanhuaMr. Chen Jianxin Independent Non-executive Directors Mr. Zhang ZhenmingMr. Lee Man TaiMs. Chin Ying Ying Audit Committee Mr. Lee Man Tai(Chairman)Mr. Zhang ZhenmingMr. Yan DanhuaMr. Chen JianxinMs. Chin Ying Ying Nomination Committee Mr. Liu Wenxuan(Chairman)Mr. Zhang ZhenmingMs. Chin Ying YingMr. Lee Man TaiMr. Liu Dong Remuneration Committee Mr. Lee Man Tai(Chairman)Mr. Zhang ZhenmingMs. Chin Ying YingMr. Liu WenxuanMr. Liu Dong FCPA (HK) Company Secretary Mr. Siu Kai Chun FCPA (HK) Authorised Representatives Mr. Liu DongMr. Siu Kai Chun Company’s Website http://www.cnenergy.com.hk http://www.cnenergy.com.hk compsec@cnenergy.com.hk Investor Relations ContactEmail address: compsec@cnenergy.com.hk Registered Office Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Head Office and Principal Place of Business 8888J Office J, 29/F, Plaza 88No. 88 Yeung Uk Road, Tsuen WanNew Territories, Hong Kong Principal Share Registrar and Transfer Office Suntera (Cayman) Limited(Formerly known as SMP Partners (Cayman) Limited)Suite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia Court, Camana BayGrand Cayman KY1-1100Cayman Islands Suntera (Cayman) LimitedSMP Partners (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia Court, Camana BayGrand Cayman KY1-1100Cayman Islands Hong Kong Branch Share Registrar andTransfer Office 1617 Tricor Investor Services Limited17/F Far East Finance Centre16 Harcourt RoadHong Kong Legal Advisers to the Company P.C. Woo & Co. (as to Hong Kong law)Conyers Dill & Pearman (as to Cayman Islands law) Auditor ZHONGHUI ANDA CPA Limited Principal Bankers Bank of China (Hong Kong) LimitedBank of Communication (Hong Kong) LimitedDBS Bank (HK) Limited Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表 For the six months ended 30 June 2025截至二零二五年六月三十日止六個月 Interim Results The board (the “Board”) of Directors (the “Directors”) of ChinaEnergy Development Holdings Limited (the “Company”) herebyannounces the unaudited condensed consolidated interim results ofthe Company and its subsidiaries (the “Group”) for the six monthsended 30 June 2025 together with comparative figures as follows.These interim financial statements have not been audited, but havebeen reviewed by the Company’s Audit Committee. Unauditedsix months ended 30 June20252024NotesHK$’000HK$’000 61,331(660) UnauditedAudited30 June202531 December2024NotesHK$’000HK$’000 1. 1.BASIS OF PREPARATION a. a.Statement of compliance 34D2 The unaudited condensed consolidated interim financialstatements (the “Interim Financial Statements”) havebeen prepared in accordance with Hong Kong AccountingStandard 34 “Interim Financial Reporting” issued bythe Hong Kong Institute of Certified Public Accountants(the “HKICPA”) as well as with applicable disclosurerequirements of Appendix D2 to the Rules Governing theListing of Securities (the “Listing Rules”) on The StockExchange of Hong Kong Limited (the “Stock Exchange”). The Interim Financial Statements do not include all theinformation and disclosures required in a full set offinancial statements, and should be read in conjunctionwith the Group’s annual consolidated financial statementsfor the year ended 31 December 2024 (“2024 AnnualReport”). The accounting policies and methods of computation usedin the preparation of the Interim Financial Statementsare consistent with those used in the annual financialstatements for the year ended 31 December 2024. The Interim Financial Statements were approved andauthorised for issue by the Board on 28 August 2025. b. b.Basis of measurement and going concernassumption (i) (i)Basis of measurement The condensed consolidated financial statementshave been prepared under the historical cost basisexcept for certain financial instruments, which aremeasured at fair values. (ii) (ii)Going concern basis 175,955,000四223,996,000 As at 30 June 2025, the current liabilities of theGroup exceeded its current assets by approximatelyHK$175,955,000 (As at 31 December 2024:approximately HK$223,996,000). This situationindicates the existence of a material uncertainty thatmay cast significant doubt on the Group’s abilityto continue as a going concern and ther