嘉进投资国际2025 中期报告

目錄 Contents 其他資料 14Condensed Consolidated Statement ofProfit or Loss and Other Comprehensive Income 簡明綜合財務狀況表 15Condensed Consolidated Statement ofFinancial Position 簡明綜合權益變動表 17Condensed Consolidated Statement ofChanges in Equity 簡明綜合現金流量表 18Condensed Consolidated Statement ofCash Flows 19Notes to Condensed ConsolidatedFinancial Statements 38Glossary詞彙 執行董事 Executive Director 位置懸空（自2021年6月10日起） Position Vacant (from 10 June 2021) 非執行董事劉高原（主席） Non-Executive Director LAU Tom Ko Yuen(Chairman) 獨立非執行董事 Independent Non-Executive Directors 酆念叔呂兆泉黃麗堅葉國光 FENG Nien ShuLUI Siu Tsuen, RichardWONG Lai Kin, ElsaIP Kwok Kwong 審核委員會 Audit Committee 呂兆泉（主席）酆念叔黃麗堅葉國光 LUI Siu Tsuen, Richard(Chairman)FENG Nien ShuWONG Lai Kin, ElsaIP Kwok Kwong 薪酬委員會 Remuneration Committee 酆念叔（主席）劉高原呂兆泉 FENG Nien Shu(Chairman)LAU Tom Ko YuenLUI Siu Tsuen, Richard 提名委員會 Nomination Committee 劉高原（主席）酆念叔黃麗堅 LAU Tom Ko Yuen(Chairman)FENG Nien ShuWONG Lai Kin, Elsa 公司秘書 Company Secretary 温達基 WAN Tat Kay Dominic Savio 核數師 Auditor 容誠（香港）會計師事務所有限公司（執業會計師）註冊公眾利益實體核數師 Rongcheng (Hong Kong) CPA Limited(Certified Public Accountants)Registered Public Interest Entity Auditor 主要往來銀行 Principal Bankers 中國銀行（香港）有限公司東亞銀行有限公司 Bank of China (Hong Kong) LimitedBank of East Asia, Limited 註冊辦事處 Registered Office Clarendon House, 2 Church Street,Hamilton, HM 11,Bermuda Clarendon House, 2 Church Street,Hamilton, HM 11,Bermuda 總辦事處和主要營業地點 Head Office andPrincipal Place of Business Unit 401, 4/FLansing House41-47 Queen’s Road CentralCentralHong Kong 香港中環皇后大道中41-47號聯成大廈4樓401室 主要股份過戶登記總處 Principal Share Registrar andTransfer Office Conyers Corporate Services (Bermuda) LimitedClarendon House,2 Church Street,Hamilton, HM 11,Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House,2 Church Street,Hamilton, HM 11,Bermuda 香港股份過戶登記處 Share Registrar and Transfer Officein Hong Kong 卓佳秘書商務有限公司香港夏愨道16號遠東金融中心17字樓 Tricor Secretaries Limited17/F., Far East Finance Centre,16 Harcourt Road,Hong Kong 網址 Website www.prosperityinvestment.hk www.prosperityinvestment.hk 股份代號 Stock Code 香港聯交所：00310 Hong Kong Stock Exchange: 00310 業務回顧 Business Review 於本期間，集團面對有限的財務資源和專注於管理現有投資，優化營運成本基礎，並籌集新資本以支持未來的増長。由於本公司的核數師對我們截至2023年12月31日止年度的年報載有不發表意見的聲明，導致本公司的股份於2024年4月在聯交所暫停買賣。我們正在竭盡全力解決這些問題，以實現股份得以恢復買賣。 During the Period, the Group faced with limited financial resources andfocused in managing our investments on hand, optimising the operation costbase and raising of new capital in support of our future growth. Trading ofour shares on the Stock Exchange was suspended in April 2024 due to ourauditor’s disclaimer of opinion on our financial information for the year ended31 December, 2023. Every effort was made to overcome the issues to enablethe resumption of trading of our shares. 經營回顧 Operational review 於本期間，本集團繼續進行上市和非上市投資和其他相關金融資產之投資活動。持作（就稅務而言）為收益性質的有關投資乃為買賣性質持有，而持作（就稅務而言）屬資本性質的有關投資則為長期性質而持有。本集團的上市投資於本期結日表現不一。 During the Period, the Group continued its investment activities in bothlisted and unlisted investments and other related financial assets. Thoseinvestments which are held for revenue in nature for tax purpose are held fortrading in nature. While those investments which are held for capital in naturefor tax purpose are held for long term in nature. The listed investments of theGroup had mixed results at Period End Date. 出售按公平值計入損益之金融資產之所得款項（屬收益性質）較2024期間減少130.1萬港元。 Proceeds on disposal of financial assets at FVTPL which are revenue in naturehad decreased by around HK$1,301,000 from that of 2024 Period. Proceeds on disposal of financial assets at FVTPL which are capital in naturehad decreased by around HK$54,000 from that of 2024 Period. 出售按公平值計入損益之金融資產之所得款項（屬資本性質）較2024期間減少5.4萬港元。 除上市投資外，本集團於本期間並未進行新的非上市投資。 Other than the listed investments, the Group did not make any new unlistedinvestment during the Period. 財務回顧 Financial Review 本期間業績 Results for the Period 本集團於本期間錄得除稅後虧損約429萬港元，而2024期間則為虧損946萬港元。除行政開支，投資管理開支由24萬港元減少至零港元。財務成本因償還證券經紀貸款而減少4萬港元。本期間的虧損主要原因如下： The Group reported a loss after tax of approximately HK$4.29 million for thePeriod compared to the loss of HK$9.46 million for 2024 Period. Other thanthe administrative expenses, investment management expense had beenreduced from HK$240,000 to HK$0. The finance cost had decreased byHK$40,000 due to repayment of loan from a securities broker. The loss for thePeriod was mainly due to the following reasons: (i)因股市波動，屬收益性質之按公平值計入損益之上市股本投資公平值變動產生收益7千港元（2024期間：虧損368萬港元）； (i)a gain of approximately HK$7,000 (2024 Period: loss HK$3.68 million)arose from the change in fair value of revenue in nature listed equityinvestments at FVTPL as a result of the fluctuations of the stock market; (ii)因股市波動，屬資本性質之按公平值計入損益之上市股本投資公平值變動產生虧損零港元（2024期間：虧損46萬港元）；和 (ii)a loss of HK$0 (2024 Period: loss of HK$0.46 million) arose from thechange in fair value of capital in nature listed equity investments atFVTPL as a result of the fluctuations of the stock market; and 行