东方表行集团2025中期业绩报告

For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 簡明綜合損益及其他全面收益表（續） For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 At 30 September 2025於二零二五年九月三十日 At 30 September 2025於二零二五年九月三十日 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY(CONTINUED)簡明綜合權益變動表（續） For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 Notes: (a) (a)The special reserve of the Group comprises the differencebetween the nominal amount of the share capital issued bythe Company and the nominal amount of the issued sharecapital and special reserves of those companies which wereacquired by the Company pursuant to a group reorganisationin 1993. The special reserves of these acquired subsidiariesrepresent the credit arising on reduction of their paid up sharecapital under the group reorganisation. (b)6,000,00060,000,00015,698,00090%96% (b)S u b s e q u e n tt o( “ L iL o o n g ” )becoming a subsidiary of the Company in May 2013, theGroup further subscribed 6,000,000 shares of Li Loong inSeptember 2013, for a cash consideration of New TaiwanDollar (“NT$”) 60,000,000 (equivalent to HK$15,698,000).The Group’s equity interest in Li Loong increased from 90%to 96%. This is accounted for as a deemed acquisition ofadditional interests in a subsidiary and has been recognisedas capital reserve. (c)10% (c)In accordance with relevant laws and regulations for foreigninvestment enterprises in the People’s Republic of China (the“PRC”), the PRC subsidiaries are required to transfer 10% oftheir profit after taxation reported in their statutory financialregulations applicable to enterprises established in the PRC(the “PRC GAAP”) to the statutory reserve. For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS簡明綜合財務報表附註 For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 1. 1.BASIS OF PREPARATION 3416 The condensed consolidated financial statementshave been prepared in accordance with Hong KongAccounting Standard (“HKAS”) 34 “Interim FinancialReporting” issued by the Hong Kong Institute ofCertified Public Accountants (the “HKICPA”) as well aswith the applicable disclosure requirements of Appendix16 to the Rules Governing the Listing of Securities onThe Stock Exchange of Hong Kong Limited. 2. 2.ACCOUNTING POLICIES The condensed consolidated financial statements havebeen prepared on the historical cost basis except forcertain financial instruments, which are measured at fairvalues. Other than additional accounting policy resulting fromapplication of amendments to HKFRS AccountingStandards, the accounting policies and methods ofcomputation used in the condensed consolidatedfinancial statements for the six months ended 30September 2025 are the same as those presented inthe Group’s annual consolidated financial statementsfor the year ended 31 March 2025. Application of amendments to HKFRS AccountingStandard In the current interim period, the Group has appliedthe following amendments to a HKFRS AccountingStandard issued by the HKICPA, for the first time, whichare mandatorily effective for the Group’s annual periodbeginning on 1 April 2025 for the preparation of theGroup’s condensed consolidated financial statements: 21 Amendments toHKAS 21Lack of Exchangeability The application of the amendments to a HKFRSAccounting Standard in the current interim period hashad no material impact on the Group’s financial positionsand performance for the current and prior periodsand/or on the disclosures set out in these condensedconsolidated financial statements. NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(CONTINUED)簡明綜合財務報表附註（續） For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 3. 3.REVENUE AND SEGMENT INFORMATION The Group’s operation is principally sales of watches.The Group’s revenue represents consideration receivedor receivable from sales of watches. Information reported to the executive directors of theCompany, being the chief operating decision maker,for the purpose of resource allocation and assessmentof segment performance is analysed based on thegeographical markets of the goods sold, which isconsistent with the basis of Group’s organisation formanaging the business operations. (a)(b)(c) Specifically, the Group had three operating segments,being (a) Hong Kong, (b) the PRC and (c) Macau. Nooperating segments identified by the chief operatingdecision maker have been aggregated in arriving at thereportable segments of the Group. Sales of watches (revenue recognised at a point intime) 30 For sales of watches, revenue is recognised whencontrol of the goods has been transferred, being at thepoint the customer purchases the goods at the retailshop, including self-operating shops and the shops atdepartment stores. Payment of the transaction price isdue immediately at the point the customer purchasesthe goods