义合控股2025/26 中期报告

Contents目錄 2CORPORATE INFORMATIONINTERIM FINANCIAL INFORMATION4Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income5Condensed Consolidated Statement of Financial Position7Condensed Consolidated Statement of Changes In Equity8Condensed Consolidated Statement of Cash Flows9Notes to the Condensed Consolidated Financial Statements31MANAGEMENT DISCUSSION AND ANALYSIS42OTHER INFORMATION50GLOSSARY Corporate Information公司資料 董事 DIRECTORS 執行董事： Executive Directors: Mr. JIM Yin Kwan Jackin (Chairman)Mr. CHUI Mo Ming (Vice-chairman)Mr. YAN Chi Tat (Chief Executive Officer)Mr. LEUNG Hung Kwong Derrick 非執行董事：頴 Non-executive Directors:Ms. LEE Sze Wing Mabel 獨立非執行董事： Independent Non-executive Directors: 2025917202591720259172025917 Mr. LEE Luk ShiuMr. PANG Chi Shing (appointed on 17 September 2025)Mr. WONG Antony (appointed on 17 September 2025)Mr. YU Hon Kwan (retired on 17 September 2025)Mr. WONG Chi Keung Johnny (retired on 17 September 2025) 審核委員會 AUDIT COMMITTEE 2025917202591720259172025917 Mr. LEE Luk Shiu (Chairman)Mr. PANG Chi Shing (appointed on 17 September 2025)Mr. WONG Antony (appointed on 17 September 2025)Mr. YU Hon Kwan (retired on 17 September 2025)Mr. WONG Chi Keung Johnny (retired on 17 September 2025) 提名委員會 NOMINATION COMMITTEE 20259 17202591720259172025917頴2025627 Mr. PANG Chi Shing (Chairman) (appointed on 17 September 2025)Mr. JIM Yin Kwan JackinMr. LEE Luk ShiuMr. WONG Antony (appointed on 17 September 2025)Mr. YU Hon Kwan (retired on 17 September 2025)Mr. WONG Chi Keung Johnny (retired on 17 September 2025)Mr. LEE Sze Wing Mabel (appointed on 27 June 2025) 薪酬委員會 REMUNERATION COMMITTEE 20259 17202591720259172025917 Mr. PANG Chi Shing (Chairman) (appointed on 17 September 2025)Mr. JIM Yin Kwan JackinMr. LEE Luk ShiuMr. WONG Antony (appointed on 17 September 2025)Mr. YU Hon Kwan (retired on 17 September 2025)Mr. WONG Chi Keung Johnny (retired on 17 September 2025) 公司秘書 COMPANY SECRETARY Mr. CHONG Man Hung Jeffrey 授權代表 AUTHORISED REPRESENTATIVESMr. YAN Chi TatMr. CHONG Man Hung Jeffrey 獨立核數師 INDEPENDENT AUDITORSSHINEWING (HK) CPA Limited Corporate Information (Continued)公司資料（續） 開曼群島註冊辦事處Windward 3 REGISTERED OFFICE IN THE CAYMAN ISLANDSWindward 3 Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 香港總部及主要營業地點 HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 191104–06 Units 1104–06Nan Fung Commercial Centre19 Lam Lok StreetKowloon BayHong Kong 開曼群島股份過戶登記總處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE IN THE CAYMAN ISLANDS Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 香港股份過戶登記分處 BRANCH SHARE REGISTRAR AND TRANSFEROFFICE IN HONG KONG 1617 Tricor Investor Services Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong 主要往來銀行 PRINCIPAL BANKERS Hang Seng Bank LimitedDBS Bank (Hong Kong) LimitedFubon Bank (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporation Limited 公司網站www.yee-hop.com.hk COMPANY WEBSITEwww.yee-hop.com.hk 股份代號01662 STOCK CODE01662 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 202520259306 Condensed Consolidated Statement of Financial Position At 30 September 20252025930 Condensed Consolidated Statement of Financial Position (Continued) 43020251128 The condensed consolidated financial statements on pages 4 to 30were approved and authorised for issue by the board of directors on28 November 2025 and are signed on its behalf by: Condensed Consolidated Statement of Changes in Equity For the six months ended 30 September 202520259306 Condensed Consolidated Statement of Cash Flows For the six months ended 30 September 202520259306 Notes to the Condensed Consolidated Financial Statements For the six months ended 30 September 202520259306 1.GENERAL 1.一般資料 本 公 司20152 12221961320151218控股股東Windward 3, Regatta Office Park, POBox 1350, Grand Cayman, KY1-1108,the Cayman Islands19111104–06 Yee Hop Holdings Limited (the “Company”) was incorporatedas an exempted company with limited liability incorporated inthe Cayman Islands under the Companies Law, Chapter 22(Law 3 of 1961, as consolidated and revised) of the CaymanIslands on 12 February 2015 and its shares are listed on TheStock Exchange of Hong Kong Limited on 18 December 2015.Its ultimate controlling parties are Mr. Jim Yin Kwan, Jackinand Mr. Chui Mo Ming (the “Controlling Shareholders”).The address of the registered office of the Company isWindward3,Regatta Office Park,PO Box 1350,GrandCayman, KY1-1108, the Cayman Islands, and its principalplace of business is located at Room 1104-06, 11/F., Nan FungCommercial Centre, 19 Lam Lok Street, Kowloon Bay, HongKong. 中國 The Company is an investment holding company while