万保刚集团2025/2026中期报告

Corporate Information2公司資料Financial Highlights4財務摘要Report of the Directors5董事會報告Management Discussion and Analysis11管理層討論及分析Condensed Consolidated InterimStatement of Profit or Loss18簡明綜合中期損益表Condensed Consolidated Interim Statement ofComprehensive Income19簡明綜合中期全面收益表Condensed Consolidated Interim Statement ofFinancial Position20簡明綜合中期財務狀況表Condensed Consolidated Interim Statement ofChanges in Equity22簡明綜合中期權益變動表Condensed Consolidated Interim Statement ofCash Flows23簡明綜合中期現金流量表Notes to the Condensed ConsolidatedInterim Financial Information24簡明綜合中期財務資料附註 CORPORATE INFORMATION公司資料 BOARD OF DIRECTORSExecutive DirectorsHung Kim Fung, Measure (Chairman)Yeung Man Yi, Beryl (Deputy Chairman and Chief Executive Officer)Hung Ying FungYeung Kwok Leung, Allix 董事會執行董事洪劍峯（主席）楊敏儀（副主席兼行政總裁）洪英峯楊國樑 Independent Non-Executive DirectorsIp Fu Wa, BenthonyLeung Wai CheungKu Wing Hong, Eric 獨立非執行董事葉富華梁偉祥古永康 審核委員會梁偉祥（主席）葉富華古永康 AUDIT COMMITTEELeung Wai Cheung (Chairman)Ip Fu Wa, BenthonyKu Wing Hong, Eric REMUNERATION COMMITTEELeung Wai Cheung (Chairman)Yeung Man Yi, BerylKu Wing Hong, Eric 薪酬委員會梁偉祥（主席）楊敏儀古永康 NOMINATION COMMITTEEHung Kim Fung, Measure (Chairman)Ip Fu Wa, BenthonyLeung Wai Cheung 提名委員會洪劍峯（主席）葉富華梁偉祥 REGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11Bermuda 註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL PLACE OF BUSINESS 主要營業地點香港九龍新蒲崗太子道東704號新時代工貿商業中心7樓 7/F New Trend Centre704 Prince Edward Road EastSan Po KongKowloonHong Kong COMPANY SECRETARYTsoi Ho Yin CORPORATE INFORMATION (CONTINUED)公司資料（續） AUDITORS 核數師 國衛會計師事務所有限公司香港執業會計師香港中環畢打街11號置地廣場告羅士打大廈31樓 HLB Hodgson Impey Cheng LimitedCertified Public Accountants31/F Gloucester TowerThe Landmark11 Pedder Street, CentralHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEAppleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria Street,PO Box HM 1179,Hamilton HM EXBermuda 主要股份過戶登記處 Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria Street,PO Box HM 1179,Hamilton HM EXBermuda BRANCH SHARE REGISTRAR AND TRANSFER OFFICE 股份過戶登記分處香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712–1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17/FHopewell Centre183 Queen’s Road EastWan ChaiHong Kong PRINCIPAL BANKERSDah Sing Bank, LimitedDBS Bank (Hong Kong) LimitedHang Seng Bank Limited 主要往來銀行大新銀行有限公司星展銀行（香港）有限公司恒生銀行有限公司 LEGAL ADVISERSLOEB & LOEB LLP2206-19 Jardine House1 Connaught PlaceCentralHong Kong 法律顧問樂博律師事務所有限法律責任合夥香港中環康樂廣場1號怡和大廈2206-19室 CORPORATE WEBSITEhttp://www.mobicon.com 公司網站http://www.mobicon.com INVESTOR RELATIONS CONTACTTelephone no: (852) 2397 6628Facsimile no: (852) 2397 0339 投資者關係聯絡電話號碼：(852) 2397 6628傳真號碼：(852) 2397 0339 STOCK CODE1213 FINANCIAL HIGHLIGHTS財務摘要 Total AssetsNet AssetsNet Cash BalanceTotal Equity Attributable toEquity Holders of the Company REPORT OF THE DIRECTORS董事會報告 The Board of Directors (the “Board”) of Mobicon Group Limited (the“Company”) presents the unaudited condensed consolidated financialstatements of the Company and its subsidiaries (the “Group”) as at andfor the six months ended 30 September 2025 (the “Period”) together withcomparative figures and explanatory notes in this interim report. 萬保剛集團有限公司（「本公司」）董事會（「董事會」）呈列本公司及其附屬公司（「本集團」）於二零二五年九月三十日及截至該日止六個月（「該期間」）之未經審核簡明綜合財務報表，連同本中期報告所載比較數字及闡釋附註。 INTERIM DIVIDEND 中期股息 By a Board resolution passed on 25 November 2025 (Tuesday), the Boardhad resolved to declare an interim dividend of HK$0.0025 per ordinary sharefor the Period (2024: HK$0.005 per ordinary share). The interim dividend willbe payable on 23 December 2025 (Tuesday) to shareholders whose namesappear on the Register of Members of the Company as at 12 December 2025(Friday). 董事會已藉於二零二五年十一月二十五日（星期二）通過之董事會決議案，議決宣派該期間之中期股息每股普通股0.0025港元（二零二四年：每股普通股0.005港元）。中期股息將於二零二五年十二月二十三日（星期二）派付予於二零二五年十二月十二日（星期五）名列本公司股東名冊之股東。 CLOSURE OF REGISTER OF MEMBERS 暫停辦理股份過戶登記手續 本公司將於二零二五年十二月十日（星期三）至二零二五年十二月十二日（星期五）（包括首尾兩日）期間暫停辦理股份過戶登記手續，期間將不會進行任何股份過戶登記。為符合資格獲派中期股息，所有股份過戶文件連同有關股票須不遲於二零二五年十二月九日（星期二）下午四時三十分，送達本公司之香港股份過戶登記分處香港中央證券登記有限公司之辦事處，地址為香港灣仔皇后大道東183號合和中心17樓1712–1716號舖，以辦理登記手續。 The Register of Members of the Company will be closed from 10 December2025 (Wednesday) to 12 December 2025 (Friday), both dates inclusive, duringwhich period no transfer of shares will be effected. In order to qualify for theinterim dividend, all transfers of shares accompanied by the relevant sharecertificates must be lodged with the Company’s branch share registrar inHong Kong, Computershare Hong Kong Investor Services Limited at its officesituated at Shops 1712–1716, 17th Floor, Hopewell Centre, 183 Queen’sRoad East, Wan Chai, Hong Kong for registration not later than 4:30 p.m. on9 December 2025 (Tuesday). REPORT OF THE DIRECTORS (CONTINUED)董事會報告（續） DIRECTORS’ AND CHIEF EXECUTIVE’S INTERESTS IN EQUITY ANDDEBT SECURITIES 董事及主要行政人員於股本及債務證券之權益 截至二零二五年九月三十日，本公司各董事及主要行政人員以及其聯繫人士於本公司及其相聯法團（定義見證券及期貨條例（「證券及期貨條例」）第XV部）之股份、相關股份及債券中擁有已記錄於本公司根據證券及期貨條例第352條存置之登記冊之