华控康泰2025中期业绩报告

目錄Contents CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors 王飛飛（主席兼總裁）喬琳娜郭姿秀（財務總監）劉劍焜 Wang Feifei(Chairman and President)Qiao LinnaGuo Zixiu(Financial Controller)Liu Jiankun Non-Executive Director 黃俞 Huang Yu Independent Non-Executive Directors 鄧麗華何昊洺姚小民 Tang Lai WahHo Ho MingYao Xiaomin EXECUTIVE COMMITTEE 王飛飛，主席喬琳娜郭姿秀劉劍焜 Wang Feifei,ChairmanQiao LinnaGuo ZixiuLiu Jiankun AUDIT COMMITTEE 鄧麗華，主席何昊洺姚小民 Tang Lai Wah,ChairmanHo Ho MingYao Xiaomin REMUNERATION COMMITTEE 姚小民，主席鄧麗華何昊洺 Yao Xiaomin,ChairmanTang Lai WahHo Ho Ming NOMINATION COMMITTEE 王飛飛，主席鄧麗華姚小民 Wang Feifei,ChairmanTang Lai WahYao Xiaomin RISKS MANAGEMENT COMMITTEE 何昊洺，主席郭姿秀鄧麗華 Ho Ho Ming,ChairmanGuo ZixiuTang Lai Wah SHARE DEALING COMMITTEE 王飛飛，主席喬琳娜郭姿秀劉劍焜 Wang Feifei,ChairmanQiao LinnaGuo ZixiuLiu Jiankun INVESTMENT COMMITTEE 王飛飛，主席鄧麗華何昊洺 Wang Feifei,ChairmanTang Lai WahHo Ho Ming PRINCIPAL BANKERS Hong Kong 富邦銀行（香港）有限公司中國銀行（香港）有限公司香港上海滙豐銀行有限公司 Fubon Bank (Hong Kong) LimitedBank of China (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporation Limited Mainland China 北京銀行股份有限公司中國建設銀行股份有限公司平安銀行股份有限公司中國銀行股份有限公司 Bank of Beijing Co., Ltd.China Construction Bank CorporationPing An Bank Co., Ltd.Bank of China Limited Singapore 大華銀行有限公司 United Overseas Bank Limited REGISTERED OFFICE Windward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands CORPORATE INFORMATION HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS 香港灣仔港灣道30號新鴻基中心12A樓12A15至12A20室電話：2731 6500傳真：2731 6599電郵：info@kontafarma.com.hk Rooms 12A15–12A20, 12A/F, Sun Hung Kai Centre30 Harbour Road, Wanchai, Hong KongTel.:2731 6500Fax:2731 6599E-mail:info@kontafarma.com.hk PRINCIPAL SHARE REGISTRAR Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands BRANCH SHARE REGISTRAR IN HONG KONG 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong COMPANY SECRETARY 陳樂彤 Chan Lok Tung AUTHORISED REPRESENTATIVES 郭姿秀陳樂彤 Guo ZixiuChan Lok Tung INDEPENDENT AUDITOR 香港立信德豪會計師事務所有限公司 BDO Limited SOLICITORS 陳馮吳律師事務所有限法律責任合夥趙國賢律師事務所 CFN Lawyers LLPWellington Legal STOCK CODE 1312 1312 WEBSITE http://www.kontafarma.com.hk http://www.kontafarma.com.hk 截至二零二五年六月三十日止六個月For the six months ended 30 June 2025 截至二零二五年六月三十日止六個月For the six months ended 30 June 2025 於二零二五年六月三十日At 30 June 2025 於二零二五年六月三十日At 30 June 2025 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 截至二零二五年六月三十日止六個月For the six months ended 30 June 2025 截至二零二五年六月三十日止六個月For the six months ended 30 June 2025 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS 截至二零二五年六月三十日止六個月For the six months ended 30 June 2025 NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 截至二零二五年六月三十日止六個月For the six months ended 30 June 2025 1. 1.BASIS OF PREPARATION 本中期簡明綜合財務報表乃按照香港會計師公會（「香港會計師公會」）頒佈之香港 會 計 準 則（「香 港 會 計 準 則」）第34號「中期財務報告」及香港聯合交易所有限公司（「聯交所」）證券上市規則（「上市規則」）之適用披露規定而編製。該等報表並不包括全份財務報表另行所需之全部披露，且應與二零二四年年報一併閱讀。 此等中期簡明綜合財務報表未經審核，惟已由香港立信德豪會計師事務所有限公司按照香港會計師公會頒佈之香港審閱工作準則第2410號「由實體的獨立核數 師 對 中 期 財 務 資 料 的 審 閱」進 行 審閱。香港立信德豪會計師事務所有限公司致華控康泰集團有限公司（「本公司」）董事（「董事」）會（「董事會」）的獨立審閱報告載於中期報告第44頁至第45頁。 These interim condensed consolidated financial statements areunaudited,but have been reviewed by BDO Limited inaccordancewith Hong Kong Standard on ReviewEngagements 2410 “Review of Interim Financial InformationPerformed by the Independent Auditor of the Entity” issued bythe HKICPA. BDO Limited’s independent review report to theboard(the“Board”)of directors(the“Directors”)ofKontafarmaChina Holdings Limited(the“Company”)isincluded on pages 44 to 45 of the interim report. 2. 2.CHANGES IN ACCOUNTING POLICIES 除若干金融工具按公平值計量外，中期簡明綜合財務報表已按歷史成本基準編製。 The interim condensed consolidated financial statements havebeen prepared on the historical cost basis except for certainfinancial instruments which are measured at fair value. 除因應用由香港會計師公會頒佈之經修訂香港財務報告準則會計準則而引致之會計政策外，截至二零二五年六月三十日止六個月之中期簡明綜合財務報表所採用之會計政策及計算方法與本公司及其附屬公司（「本集團」）截至二零二四年十二月三十一日止年度之年度財務報表所呈列者相同。 Other than accounting policies resulting from application ofamendmentsto HKFRS Accounting Standards issued by theHKICPA, the accounting policies and methods of computationusedin the interim condensed consolidated financialstatements for the six months ended 30 June 2025 are thesame as those presented in the annual financial statements ofthe Company and its subsidiaries (the “Group”) for the yearended 31 December 2024. NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 截至二零二五年六月三十日止六個月For the six months ended 30 June 2025 2.（續） 2.CHANGES IN ACCOUNTING POLICIES(CONTINUED) Application of amendments to HKFRSAccounting Standards 於本中期期間，本集團已首次應用下列由香港會計師公會頒佈且於二零二五年一月一日或之後開始之年度期間強制生效 之 香 港 財 務 報 告 準 則 會 計 準 則 修 訂本，以編製本集團的中期