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INTERIM REPORT中期報告 Contents目錄 Corporate Information2Condensed Consolidated Statements ofComprehensive Income5Condensed Consolidated Statement ofFinancial Position7Condensed Consolidated Statement ofChanges in Equity9Condensed Consolidated Statement ofCash Flows10Notes to the Condensed ConsolidatedInterim Financial Information12Management Discussion and Analysis49Biographical Details of Directors63Other Information69 Corporate Information BOARD OF DIRECTORS 董事會 執行董事 Executive DirectorsMs. Ma, Hsin-Ting(Chairperson)Dr. Qian, Sam Zhongshan(Chief Executive Officer)Mr. Lai, Kwok Fai Franki(Chief Financial Officer) 非執行董事 Non-Executive DirectorsMr. Yang, Chun-JungMr. Chen, Chung 獨立非執行董事Yang, Dave De Independent Non-Executive Directors Dr. Xue, JunMr. Yang, Dave DeMs. Chung, Elizabeth Ching Yee AUDIT COMMITTEE 審核委員會 Mr. Yang, Dave De(Chairperson)Dr. Xue, JunMs. Chung, Elizabeth Ching Yee Yang, Dave De REMUNERATION COMMITTEE 薪酬委員會 Yang, Dave De Ms. Chung, Elizabeth Ching Yee(Chairperson)Ms. Ma, Hsin-TingMr. Yang, Dave De 提名委員會 NOMINATION COMMITTEE Ms. Ma, Hsin-Ting(Chairperson)Dr. Xue, JunMs. Chung, Elizabeth Ching Yee 公司秘書 COMPANY SECRETARYMs. Lai Ying Tung 授權代表 AUTHORISED REPRESENTATIVES Mr. Lai, Kwok Fai FrankiMs. Lai Ying Tung 註冊辦事處 REGISTERED OFFICE P.O. Box 31119, Grand PavilionHibiscus Way, 802 West Bay RoadGrand CaymanKY1-1205, Cayman Islands P.O. Box 31119, Grand PavilionHibiscus Way, 802 West Bay RoadGrand CaymanKY1-1205, Cayman Islands HEADQUARTERS 總部 1777 Star Plus Legend Tower1777 Lvdi BoulevardHuaqiao Town, Kunshan City, Jiangsu ProvincePeople’s Republic of China 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS IN HONG KONG Unit 2310–1123rd FloorTower Two, Lippo Centre89 QueenswayHong Kong 892232310–11 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE Vistra (Cayman) LimitedP.O. Box 31119 Grand PavilionHibiscus Way, 802 West Bay Road, Grand CaymanKY1-1205Cayman Islands Vistra (Cayman) LimitedP.O. Box 31119 Grand PavilionHibiscus Way, 802 West Bay Road, Grand CaymanKY1-1205Cayman Islands 香港股份過戶登記處 HONG KONG SHARE REGISTRAR 183171712–1716 Computershare Hong Kong Investor Services LimitedShops 1712–171617th Floor, Hopewell Centre183 Queen’s Road EastWan Chai, Hong Kong 核數師 AUDITOR 1022 PricewaterhouseCoopersCertified Public Accountant and Registered Public Interest Entity Auditor22/F Prince’s Building10 Chater RoadCentralHong Kong Corporate Information 有關香港法律的法律顧問(按字母順序排列) LEGAL ADVISERS AS TO HONG KONG LAWS(in alphabetical order) 140 Chiu & Partners40th FloorJardine House1 Connaught PlaceHong Kong 1513 King and Wood Mallesons13/F, Gloucester Tower, The Landmark15 Queen’s Road CentralCentralHong Kong 主要往來銀行 PRINCIPAL BANKERS Nanyang Commercial Bank, LimitedBank of Communications, Huaqiao Kunshan branch COMPANY WEBSITEhttp://www.splegend.com 公司網址http://www.splegend.com 股份代號6683 STOCK CODE6683 202563020252024630202420241231 The board (the “Board”) of directors (the “Directors”) of Star PlusLegend Holdings Limited (the “Company”) is pleased to presentthe unaudited interim results of the Company and its subsidiaries(collectively the “Group”) for the six months ended 30 June 2025 (the“Reporting Period” or “1H2025”) together with comparative figuresfor the six months ended 30 June 2024 (“1H2024”) or as at 31December 2024 as follows: Condensed Consolidated Statements of Comprehensive Income簡明綜合全面收益表 For the six months ended 30 June 20252025630 Condensed Consolidated Statements of Comprehensive Income (Continued)簡明綜合全面收益表(續) For the six months ended 30 June 20252025630 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As at 30 June 20252025630 Condensed Consolidated Statement of Financial Position(Continued)簡明綜合財務狀況表(續) As at 30 June 20252025630 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 For the six months ended 30 June 20252025630 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 For the six months ended 30 June 20252025630 Condensed Consolidated Statement of Cash Flows (Continued)簡明綜合現金流量表(續) For the six months ended 30 June 20252025630 Notes to the Condensed Consolidated Interim Financial Information簡明綜合中期財務資料附註 1GENERAL INFORMATION 1一般資料 Star Plus Legend Holdings Limited (the “Company”) wasincorporated in the Cayman Islands on 3 January 2020 as anexempted company with limited liability under the CompaniesAct, Cap.22 (Law 3 of 1961, as consolidated and revised) ofthe Cayman Islands. The address of its registered office is P. O.Box 31119 Grand Pavilion, Hibiscus Way, 802 West Bay Road,Grand Cayman, KY1–1205 Cayman Islands. The issued sharesof the Company are listed on The Stock Exchange of HongKong Limited (the “Stock Exchange”) (Stock Code: 6683). 2020132219613P. O. Box 31119 GrandPavilion, Hibiscus Way, 802 West Bay Road,Grand Cayman, KY1-1205 Cayman Islands6683 IP The Company is an investment holding company. TheCompany and its subsidiaries (together, the “Group”) areprincipally engaged i