佰金生命-八千2025年中期报告

Contents目錄 公司資料2 Condensed Consolidated Interim Income StatementCondensed Consolidated Interim Statement of Comprehensive IncomeCondensed Consolidated Interim Statement of Financial PositionCondensed Consolidated Interim Statement of Changes in EquityCondensed Consolidated Interim Statement of Cash FlowsNotes to the Condensed Consolidated Interim Financial StatementsManagement Discussion and AnalysisOther Information 簡明綜合中期收益表4簡明綜合中期全面收益表5簡明綜合中期財務狀況表6簡明綜合中期權益變動表8簡明綜合中期現金流量表9簡明綜合中期財務報表附註11管理層討論及分析39其他資料50 CorporateInformation BOARDOFDIRECTORS ExecutiveDirectors 張詩敏先生董鵬先生蘇耀耀博士 Mr.CheungSzeMingMr. Dong PengDr. Su Yaoyao Non-executiveDirectors 朱勇軍先生鄭子堅先生謝春辰女士 Mr.ZhuYongjunMr. Cheng Chi KinMs. Xie Chunchen IndependentNon-executiveDirectors 黃兆強先生常春雨先生李家樑先生 Mr.WongSiuKeung,JoeMr.ChangChunyuMr. Lee Ka Leung Daniel AUDITCOMMITTEE 李家樑先生（主席）黃兆強先生常春雨先生 Mr. Lee Ka Leung Daniel(Chairman)Mr.WongSiuKeung,JoeMr.ChangChunyu 黃兆強先生（主席）張詩敏先生朱勇軍先生常春雨先生李家樑先生蘇耀耀博士 Mr.WongSiuKeung,Joe(Chairman)Mr. Cheung Sze MingMr.ZhuYongjunMr.ChangChunyuMr. Lee Ka Leung DanielDr. Su Yaoyao NOMINATIONCOMMITTEE 黃兆強先生（主席）張詩敏先生朱勇軍先生常春雨先生李家樑先生蘇耀耀博士謝春辰女士（於2025年6月30日獲委任） Mr.WongSiuKeung,Joe(Chairman)Mr. Cheung Sze MingMr.ZhuYongjunMr.ChangChunyuMr. Lee Ka Leung DanielDr. Su YaoyaoMs. Xie Chunchen (appointed on 30 June 2025) COMPANYSECRETARY 張詩敏先生 Mr.CheungSzeMing AUDITOR 天職香港會計師事務所有限公司（註冊公眾利益實體核數師） Baker Tilly Hong Kong Limited(Registered Public Interest Entity Auditor) LEGALADVISERS 勞氏律師行ConyersDill&Pearman方達律師事務所 Lo&LawyersConyersDill&PearmanFangda Partners CorporateInformation PRINCIPALBANKERS 香港上海滙豐銀行有限公司中國銀行（香港）有限公司 TheHongkongandShanghaiBankingCorporationLimitedBankofChina(HongKong)Limited PRINCIPALSHAREREGISTRAR ConyersTrustCompany(Cayman)LimitedCricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands ConyersTrustCompany(Cayman)LimitedCricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE 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 TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoadHongKong LISTINGINFORMATION 香港聯合交易所有限公司普通股（股份代號：1466） TheStockExchangeofHongKongLimitedOrdinaryShare(StockCode:1466) REGISTEREDOFFICE CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands PRINCIPALPLACEOFBUSINESS 香港灣仔告士打道66號筆克大廈9樓B室 Office B, 9/F., Pico Tower66 Gloucester RoadWanchai, Hong Kong www.baijinlifescience.com COMPANYWEBSITE www.baijinlifescience.com INVESTORRELATIONS 電郵：ir@baijinlifescience.com Email:ir@baijinlifescience.com Condensed Consolidated Interim Income Statement For the six months ended 30 September 2025截至2025年9月30日止六個月 Condensed Consolidated Interim Statement of Comprehensive Income For the six months ended 30 September 2025截至2025年9月30日止六個月 Condensed Consolidated Interim Statement of Financial Position As at 30 September 2025於2025年9月30日 Condensed Consolidated Interim Statement of Financial Position As at 30 September 2025於2025年9月30日 Condensed Consolidated Interim Statement of Changes in Equity For the six months ended 30 September 2025截至2025年9月30日止六個月 Condensed Consolidated Interim Statement of Cash Flows For the six months ended 30 September 2025截至2025年9月30日止六個月 Condensed Consolidated Interim Statement of Cash Flows For the six months ended 30 September 2025截至2025年9月30日止六個月 Notes to the Condensed Consolidated Interim Financial Statements 1. 1.GENERAL INFORMATION 本公司於2014年5月13日根據開曼群島法例第22章公司法（1961年第3號法例，經合併及修訂）在開曼群島註冊成立為獲豁免之有限責任公司。其股份自2014年10月17日 起 在 香 港 聯 合 交 易 所 有 限公司（「」）主板上市。其註冊辦事處地址為Cricket Square, Hutchins Drive, P.O.Box 2681, Grand Cayman KY1-1111, CaymanIslands。本 公 司 之 主 要 營 業 地 點 位 於 香港灣仔告士打道66號筆克大廈9樓B室。 The Company was incorporated in the Cayman Islands on 13 May 2014as an exempted company with limited liability under the CompaniesLaw, Cap 22 (Laws 3 of 1961, as consolidated and revised) of theCayman Islands. Its shares have been listed on the Main Board of TheStock Exchange of Hong Kong Limited (the“Stock Exchange”) since17 October 2014. The address of its registered office is Cricket Square,Hutchins Drive, P.O. Box 2681, Grand Cayman KY1-1111, Cayman Islands.The Company’s principal place of business is Office B, 9/F, Pico Tower, 66Gloucester Road, Wan Chai, Hong Kong. 本公司為一間投資控股公司。本集團的主要活動為(i)設計及銷售珠寶產品，(ii)以品牌「Fantasic Zero」（「FO」）名稱銷售護膚品、提供專業科研服務及提供特許經 營 權 授 權 及 諮 詢 服 務，及(iii)房 地 產金融資產投資。 The Company is an investment holding company. The principal activitiesof the Group are (i) design and sales of jewellery products, (ii) sales ofskincare products under the brand name“Fantasic Zero”(“FO”), provisionof professional scientific research services and provision of franchiselicensing and consultation services, and (iii) real estate financial assetsinvestments. Notes to the Condensed Consolidated Interim Financial Statements 2. 2.BASIS OF PREPARATION ANDPRESENTATION 簡明綜合財務報表乃根據主板上市規則第13章之適用披露規定及香港會計師公會（「」）