CHEVALIER INT'L二零二五/二六年中期报告

Interim Report 2025/26 Contents目錄 Corporate Information Condensed Consolidated Income Statement Condensed Consolidated Statement of Comprehensive Income Condensed Consolidated Statement of Financial Position Condensed Consolidated Statement of Changes in Equity Condensed Consolidated Statement of Cash Flows Notes to the Condensed Consolidated Financial Statements Management Discussion and Analysis Financial Review Other Information Corporate Information企業資料 CHAIRMAN EMERITUSThe late Dr. CHOW Yei Ching EXECUTIVE DIRECTORS Mr. KUOK Hoi Sang(Chairman)Mr. CHOW Vee Tsung, Oscar(Vice Chairman)Mr. TAM Kwok Wing(Managing Director)Mr. MA Chi WingMiss Lily CHOW INDEPENDENT NON-EXECUTIVE DIRECTORS Professor POON Chung KwongMr. Irons SZEMr. SUN Leland Li HsunMs. KWAN Angelina Agnes SECRETARYMr. MUI Chin Leung AUDITOR PricewaterhouseCoopersCertified Public Accountantsand Registered Public Interest Entity Auditor22nd Floor, Prince’s BuildingCentral, Hong Kong Berkadia Commercial Mortgage LLC PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBerkadia Commercial Mortgage LLCChong Hing Bank LimitedHang Seng Bank LimitedShanghai Commercial Bank LimitedThe Bank of East Asia, LimitedThe Hongkong and Shanghai Banking Corporation Limited SOLICITORS Conyers Dill & PearmanDeaconsRobertsons Clarendon House2 Church StreetHamilton HM 11Bermuda REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Corporate Information企業資料 PRINCIPAL PLACE OF BUSINESS (852) 2318 1818(852) 2757 5138 22nd Floor, Chevalier Commercial Centre8 Wang Hoi Road, Kowloon BayHong KongTelephone: (852) 2318 1818Facsimile:(852) 2757 5138 PRINCIPAL SHARE REGISTRAR ANDTRANSFER AGENT Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM11Bermuda BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG Tricor Investor Services Limited17th Floor, Far East Finance Centre16 Harcourt Road, Hong Kong 25 SHARE LISTINGThe Stock Exchange of Hong Kong LimitedStock Code: 25 https://www.chevalier.com WEBSITEhttps://www.chevalier.com Condensed Consolidated Income Statement 簡明綜合收益表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 Comprehensive Income 簡明綜合全面收益表For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 The notes on pages 12 to 42 are integral parts of these unaudited condensedconsolidated financial statements. Condensed Consolidated Statement of Financial Position 簡明綜合財務狀況表As at 30 September 2025於二零二五年九月三十日 簡明綜合財務狀況表 As at 30 September 2025於二零二五年九月三十日 The notes on pages 12 to 42 are integral parts of these unaudited condensedconsolidated financial statements. 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 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 1242 Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表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 Cash Flows 簡明綜合現金流量表For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 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 1BASIS OF PREPARATION 34 The unaudited condensed consolidated interim financial statementshave been prepared in accordance with Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting” issued by theHong Kong Institute of Certified Public Accountants (“HKICPA”) aswell as with the applicable disclosure requirements of Appendix 16 tothe Rules Governing the Listing of Securities on The Stock Exchangeof Hong Kong Limited. These unaudited condensed consolidatedinterim financial statements should be read in conjunction with theannual consolidated financial statements for the year ended 31 March2025, w h i c h h a v e b e e n p r e p a r e d i n a c c o r d a n c e w i t h H K F R SAccounting Standards. 2 2MATERIAL ACCOUNTING POLICY INFORMATION Except as described below, the accounting policies applied in theseunaudited condensed consolidated interim financial statements areconsistent with those as described in the annual consolidatedfinancial statements for the year ended 31 March 2025. Taxes on income in the interim periods are accrued using the tax ratesthat would be applicable to expected total annual earnings. (a) (a)Amendments to standards that are effective for the Group ’sfinancial year beginning on 1 April 2025 The HKICPA has issued the following amendments to standardsfor the financial year of the Group beginning on 1 April 2025: •211 •H K A S 2 1 a n d H K F R S 1 ( a m e n d m e n t s ) , “ L a c k o fExchangeability” The adoption of the above amendments to standards had nomaterial impact on these unaudited condensed consolidatedfinanc