中加国信中期报告2025/2026

CONTENTS 2CORPORATE INFORMATION4MANAGEMENT DISCUSSION AND ANALYSIS26OTHER INFORMATION31CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME33CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION36CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY37CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS39NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIALREPORT CORPORATE INFORMATION BOARD OF DIRECTORSExecutive DirectorsMr. Chan Wai Fung(Chief Executive Officer)Ms. Yau Ho Yi Non-executive DirectorMs. Jiang Xiaojun Independent Non-executive Directors Dr. Liang JinxiangMr. Wong Chun Peng StewartMr. Wang Pengwei COMPANY SECRETARYMr. Cheng King Yip AUDIT COMMITTEEDr. Liang Jinxiang(Chairman)Mr. Wang PengweiMr. Wong Chun Peng Stewart REMUNERATION COMMITTEE Dr. Liang Jinxiang(Chairman)Mr. Wang PengweiMr. Wong Chun Peng Stewart NOMINATION COMMITTEE Dr. Liang Jinxiang(Chairman)Mr. Chan Wai FungMs. Jiang XiaojunMr. Wang PengweiMr. Wong Chun Peng Stewart 899 STOCK CODE899 CORPORATE INFORMATION AUDITORS 18121 Reanda HK CPA Limited(formerly known as Lau & Au Yeung C.P.A. Limited)Certified Public Accountants21/F, Tai Yau Building181 Johnston RoadWanchai, Hong Kong PRINCIPAL BANKERS China Construction Bank (Asia) Corporation LimitedBank of Communications Co., Ltd. Hong Kong BranchThe Hongkong and Shanghai Banking Corporation Limited Clarendon House, 2 Church StreetHamilton HM11, Bermuda REGISTERED OFFICE Clarendon House, 2 Church StreetHamilton HM11, Bermuda PRINCIPAL PLACE OF BUSINESS INHONG KONG 6421 21/F, CMA Building64 Connaught Road CentralHong Kong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE (IN BERMUDA) Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetHamilton HM11, Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House, 2 Church StreetHamilton HM11, Bermuda BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE (IN HONG KONG) 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong http://www.zhongjiagx.com WEBSITEhttp://www.zhongjiagx.com MANAGEMENT DISCUSSION AND ANALYSIS FINANCIAL REVIEWRevenue 13,277,0009,582,000 For the six months ended 30 September 2025 (the “Reporting Period”),the revenue of Zhong Jia Guo Xin Holdings Company Limited (the“Company”) and its subsidiaries (collectively the “Group”) was approximatelyHK$13,277,000 (2024: HK$9,582,000). The revenue of the Group for the Reporting Period comprised rentaland management income from leases and sales of bottled mineral water.The revenue for the Reporting Period increased as the Group’s bottledmineral water business, which commenced production in March 2024. Themanagement of Hunan Xintian has been actively expanding its customer baseand promoting its water products to enhance sales and market penetration. Cost of Sales 10,596,0008,475,000 For the Reporting Period, the cost of sales of the Group was approximatelyHK$10,596,000 (2024: HK$8,475,000), including the cost of properties soldand the cost of bottled mineral water sold. The change in cost of sales was inline with the change in revenue from sales of properties and bottled mineralwater. Gross Profit 2,681,0001,107,000 For the Reporting Period, the Group recorded a gross profit of approximatelyHK$2,681,000 (2024: HK$1,107,000). The gross profit was mainly attributableto rental income from the investment properties in Suzhou, Zhejiang andBeijing and sales of bottled mineral water. Other Gains 7,910,000161,000(i)2,429,000(ii) For the Reporting Period, the Group recorded other gains of approximatelyHK$7,910,000 (2024: HK$161,000). The increase was mainly due to (i) anon-recurring gain of HK$2,429,000 on the settlement of a liability arose as apreviously accrued valuation fee was settled for a lower amount than originallyprovided, and (ii) compensation relating to acquisition of Beijing properties. MANAGEMENT DISCUSSION AND ANALYSIS Other Losses 119,000275,000 For the Reporting Period, the Group recorded other losses of approximatelyHK$119,000 (2024: HK$275,000). The decrease in other losses was mainlyattributable to the decrease in currency exchange losses on the monetary assetsand liabilities denominated in Renminbi (“RMB”) resulting from more stableexchange rate of RMB during the Reporting Period. Selling and Distribution Expenses 2,770,000548,000 For the Reporting Period, selling and distribution expenses were approximatelyHK$2,770,000 (2024: HK$548,000). The increase was primarily attributable toexpenses associated with the Group’s bottled mineral water business, includingthe distribution and marketing of bottled mineral water, and the operation ofe-commerce platforms. Administrative Expenses 11,243,00013,679,000 For the Reporting Period, administrative expenses primarily consist of directors’emoluments, other staff costs and benefits, depreciation, legal and professionalfee, land and property taxes and other general office expenses, which wereapproximately