EPS创健科技2025/2026 中期业绩报告

CONTENTS Corporate Information2公司資料 Financial Highlights5財務摘要 Financial Information6財務資料 Notes to the Condensed ConsolidatedFinancial Statements13簡明綜合財務報表附註 Management Discussion and Analysis35管理層討論及分析 CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors 鷲北健一郎先生（主席兼行政總裁）宮野積先生鳴海尚一先生趙俊德先生杜垚女士梁非先生 Mr. Washikita Kenichiro(Chairman and Chief Executive Officer)Mr. Miyano TsumoruMr. Narumi ShoichiMr. Chiu Chun TakMs. Du YaoMr. Liang Fei 植松高宏先生嚴平先生 Non-executive Directors Mr. Uematsu TakahiroMr. Yan Ping Independent Non-executive Directors 陳卓豪先生蔡冠明先生齋藤宏暢先生張翠萍女士 Mr. Chan Cheuk HoMr. Choi Koon MingMr. Saito HironobuMs. Zhang Cuiping COMPANY SECRETARYMr. Chiu Chun Tak 趙俊德先生 AUTHORISED REPRESENTATIVES 宮野積先生趙俊德先生 Mr. Miyano TsumoruMr. Chiu Chun Tak AUDIT COMMITTEE 陳卓豪先生（主席）蔡冠明先生植松高宏先生 Mr. Chan Cheuk Ho(Chairman)Mr. Choi Koon MingMr. Uematsu Takahiro REMUNERATION COMMITTEE 蔡冠明先生（主席）宮野積先生陳卓豪先生 Mr. Choi Koon Ming(Chairman)Mr. Miyano TsumoruMr. Chan Cheuk Ho NOMINATION COMMITTEE 蔡冠明先生（主席）杜垚女士陳卓豪先生 Mr. Choi Koon Ming(Chairman)Ms. Du YaoMr. Chan Cheuk Ho AUDITOR 天健國際會計師事務所有限公司香港灣仔莊士敦道181號大有大廈15樓1501-08室 Confucius International CPA LimitedRoom 1501-08, 15/F.Tai Yau Building181 Johnston RoadWanchaiHong Kong REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港九龍紅磡民樂街23號駿昇中心17樓A室 Flat A, 17/F., Gemstar Tower23 Man Lok Street, Hung HomKowloon, Hong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands CORPORATE INFORMATION HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong CLKW Lawyers LLP LEGAL ADVISERS AS TO HONG KONG LAW CLKW Lawyers LLP PRINCIPAL BANKERS 三菱日聯銀行中國建設銀行（亞洲）股份有限公司香港上海匯豐銀行有限公司上海商業銀行有限公司 MUFG Bank, Ltd.China Construction Bank (Asia) Corporation LimitedThe Hongkong and Shanghai Banking Corporation LimitedShanghai Commercial Bank Limited www.eps.hk COMPANY’S WEBSITE www.eps.hk 3860 STOCK CODE 3860 FINANCIAL HIGHLIGHTS Revenue of approximately HK$223.9 million was recorded for the Reporting Period;報告期內錄得收益約223.9百萬港元； Loss after taxation for the Reporting Period amounted to approximately HK$2.6 million;期內之除稅後虧損為約2.6百萬港元； Basic loss per share for the Reporting Period based on weighted average number of 522,177,419 ordinaryshares of the Company was approximately 0.78 HK cent; and根據本公司522,177,419股本公司普通股加權平均數計算 ，期內之每股基本虧損為約0.78港仙；及 The Board does not recommend the payment of an interim dividend for the Reporting Period.董事會並不建議派付報告期內之中期股息 。 FINANCIAL INFORMATION INTERIM RESULTS EPS創 健 科 技 集 團 有 限 公 司（「」）董 事（「」）會（「」）欣然提呈 ，本公司及其附屬公司（統稱「」）截至二零二五年九月三十日止六個月（「」）之未經審核簡明綜合業績 ，連同二零二四年同期之未經審核比較數字如下： The board (the “Board”) of directors (the “Directors”) of EPSCreative Health Technology Group Limited (the “Company”)is pleased to present the unaudited condensed consolidatedresults of the Company and its subsidiaries (collectively referredto as the “Group”) for the six months ended 30 September 2025(the “Reporting Period”) together with comparative unauditedfigures for the corresponding period in 2024 as follows: CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME 截至二零二五年九月三十日止六個月 For the six months ended 30 September 2025 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 September 2025 1. 1.BASIS OF PREPARATION EPS創健科技集團有限公司（「」）及其附屬公司（統稱「」）的簡明綜合財務報表乃根據香港會計師公會（「」）頒佈之香港會計準則第34號「中期財務報告」以及香港聯合交易所有限公司證券上市規則之適用披露規定而編製 。 The condensed consolidated financial statements ofEPS Creative Health Technology Group Limited (the“Company”) and its subsidiaries (collectively referred toas the “Group”) have been prepared in accordance withHong Kong Accounting Standard 34 “Interim FinancialReporting” issued by the Hong Kong Institute of CertifiedPublic Accountants (“HKICPA”) as well as with theapplicable disclosure requirements of the Rules Governingthe Listing of Securities on The Stock Exchange of HongKong Limited. 2. 2.PRINCIPAL ACCOUNTING POLICIES 簡明綜合財務報表乃按歷史成本基準編製 ，惟若干金融工具乃以公平值計量 。 The condensed consolidated financial statements havebeen prepared on the historical cost basis except forcertain financial instruments that are measured at fairvalues. 除應用香港財務報告準則之修訂本導致會計政策變動外 ，截至二零二五年九月三十日止六個月之簡明綜合財務報表所採用的會計政策及計算方法與本集團截至二零二五年三月三十一日止年度之年度綜合財務報表中所呈列者相同 。 Other than changes in accounting policies resultingfrom application of amendments to HKFRS AccountingStandards, the accounting policies and methods ofcomputation used in the condensed consoli