德永佳集团中期报告2025

CONTENTS目錄 02Corporate & Shareholder Information公司及股東資料Financial Information財務資料04Condensed Consolidated Statement of Profit or Loss簡明綜合損益表05Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收入表06Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表08Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表09Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表10Notes to the Condensed Interim Financial Information簡明中期財務資料附註23Management’s Discussion and Analysis管理層之論述及分析33Other Information其他資料 Corporate & Shareholder Information 公司及股東資料 DIRECTORS 董事 Poon Bun Chak(Executive Chairman)Poon Ho Tak(Executive Vice Chairman)(appointed as Executive Vice Chairman on 1 August 2025)Ho Lai Hong(Chief Executive Officer)Ng Mo PingWu Chi Hang (appointed on 1 August 2025)Law Brian Chung Nin*Lin Kit Yee Anna*Chan Yuk Mau Eddie*Cheng Shu Wing*(Note 1)*Independent Non-executive Directors 潘彬澤（執行主席）潘浩德（執行副主席）（於2025年8月1日獲委任為執行副主席）何麗康（行政總裁）吳武平胡智恒（於2025年8月1日獲委任）羅仲年*林潔貽*陳育懋*鄭樹榮*（註1）*獨立非執行董事 審核委員會羅仲年（主席）林潔貽陳育懋鄭樹榮（註2） AUDIT COMMITTEE Law Brian Chung Nin(Chairman)Lin Kit Yee AnnaChan Yuk Mau EddieCheng Shu Wing(Note 2) 提名委員會陳育懋（主席）（註3）羅仲年林潔貽何麗康鄭樹榮（註2） NOMINATION COMMITTEE Chan Yuk Mau Eddie(Chairman) (Note 3)Law Brian Chung NinLin Kit Yee AnnaHo Lai HongCheng Shu Wing(Note 2) REMUNERATION COMMITTEE 薪酬委員會 Lin Kit Yee Anna(Chairman)Law Brian Chung NinChan Yuk Mau EddieHo Lai HongCheng Shu Wing(Note 2) 林潔貽（主席）羅仲年陳育懋何麗康鄭樹榮（註2） Notes: 附註： 1.於2025年8月21日舉行之股東周年大會（「股東會」）結束後退任2.於股東會結束後辭任3.於股東會結束後獲委任為主席 1.Retired at the conclusion of the annual general meetingheld on 21 August 2025 (the “AGM”)2.Ceased with effect from the conclusion of the AGM3.Appointed as Chairman with effect from the conclusion of the AGM COMPANY SECRETARY 公司秘書 Tsui Ho Yin (appointed on 25 August 2025)Chan Chi Hon (resigned on 25 August 2025) 徐浩然（於2025年8月25日獲委任）陳志漢（於2025年8月25日辭任） REGISTERED OFFICE 註冊辦事處 Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 總辦事處及主要營業地點 香港新界葵涌興芳路223號新都會廣場第二座16樓 16th Floor, Metroplaza Tower II223 Hing Fong Road, Kwai ChungNew Territories, Hong Kong 公司及股東資料 核數師 AUDITOR Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor 安永會計師事務所執業會計師註冊公眾利益實體核數師 法律顧問高露雲律師行的近律師行 LEGAL ADVISORSWilkinson & GristDeacons 主要往來銀行中國銀行（香港）有限公司法國巴黎銀行香港上海滙豐銀行有限公司恒生銀行瑞穗銀行 PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBNP ParibasThe Hongkong and Shanghai Banking Corporation LimitedHang Seng BankMizuho Bank Limited 主要股份登記及過戶處 Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM11Bermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 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 WEBSITEhttp://www.texwinca.com/ FINANCIAL CALENDAR Interim Results 2025:Results announcement date13 November 2025Interim DividendHK4.0 cents per ordinaryshareClosure of register of membersFrom 15 December 2025 to17 December 2025(both days inclusive)Dividend payment Date7 January 2026 Financial Information 財務資料 The board of directors (the “Board”) of Texwinca Holdings Limited (the“Company”) has pleasure in presenting the unaudited interim resultsof the Company and its subsidiaries (collectively referred to as the“Group”) for the six months ended 30 September 2025. The interimresults have been reviewed by the Company’s audit committee. 德永佳集團有限公司（「本公司」）之董事會欣然公佈，本公司及其附屬公司（合稱「本集團」）截至二零二五年九月三十日止六個月之未經審核中期業績。此中期業績已由本公司審核委員會審閱。 Financial Information 財務資料 Financial Information 財務資料 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 Financial Information 財務資料 NOTES TO THE CONDENSED INTERIM FINANCIALINFORMATION 簡明中期財務資料附註 1.編製基準 1.Basis of Preparation The condensed interim financial information has been preparedin accordance with Hong Kong Accounting Standard 34InterimFinancial Reportingas issued by the Hong Kong Institute ofCertified Public Accountants (“HKICPA”) and the applicabledisclosure provisions of the Rules Governing the Listing ofSecurities on The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). The condensed interim financial informationcontains interim financial statements and selected explanatorynotes. The condensed interim financial information does notinclude all of the notes of the type normally included in theannual financial report. Certain comparative figures have beenreclassified to conform with current period’s presentation. 簡明中期財務資料乃按照香港會計師公會所頒布的香港會計準則第34號「中期財務報告 」及香港聯合交易所有限公司（「聯交所」）證券上市規則的適用披露條文編製。簡明中期財務資料載有中期財務報表及選定的解釋附註。簡明中期財務資料並無載列一般載於年度財務報告的所有類型附註。若干比較數字已重新分類，以符合本期之呈列方式。 The HKICPA has issued a number of amendments to HKFRSAccounting Standards that became applicable for thecurrent reporting period. None of the amendments to HKFRSAccounting Standard