美建集团二零二五中期报告

美建集團有限公司｜2025/2026 中期報告 CORPORATE INFORMATION 公司資料董事會 Board of Directors Non-Executive DirectorsMr. IP Man Tin, David(Chairman)Dr. SZE Ping Fat ACACPA Executive DirectorsMr. CHENG Wai Lun, AndrewMs. CHENG Wai Ling, Annie,ACA, CPA CPACPA (Australia) Independent Non-Executive DirectorsMr. CHAN Tsun Choi, Arnold,CPAMr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia) 公司秘書FCPA Company Secretary Mr. AU-YONG Shong, Samuel,FCPA Auditors 核數師 Asian Alliance (HK) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors Audit Committee 審核委員會 CPACPA (Australia) Mr. CHAN Tsun Choi, Arnold,CPA(Chairman)Mr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia) 薪酬委員會 Remuneration Committee Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, Arnold,CPAMr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPA CPACPA (Australia)ACACPA 提名委員會 Nomination Committee CPACPA (Australia)ACACPA Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, Arnold,CPAMr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPA Principal Banker 主要往來銀行 OCBC Bank (Hong Kong) Limited Stock CodeHong Kong Stock Exchange: 335 股票代號335 香港主要營業地點 Principal Place of Business in Hong Kong 3002 2ndFloor, Wah Kit Commercial Centre300 Des Voeux Road CentralHong Kong 註冊辦事處 Registered Office P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands 開曼群島主要股份過戶登記處 Cayman Islands Principal Registrar Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman KY1-1100Cayman Islands 香港股份過戶登記分處 Hong Kong Branch Registrar 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong The Board of Directors (the “Board”) of UpbestGroup Limited (the “Company”) is pleased topresentthe unaudited interim consolidatedresultsof the Company and its subsidiaries(the“Group”)for the six months ended 30September 2025 as follows: ()()() CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVEINCOME For the six months ended30 September截至九月三十日止六個月20252024二零二五年(unaudited)(unaudited)（未經審核）HK$’000HK$’000千港元25,51327,985 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION As at30 September2025As at31 March2025於二零二五年九月三十日(unaudited)(audited)（未經審核）NotesHK$’000HK$’000千港元 121113 CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS(Continued) 簡明報告附註 NOTES TO THE CONDENSED REPORTS 1.概況資料 1.GENERAL INFORMATION UpbestGroup Limited(the“Company”)is apubliclimited company incorporated in theCaymanIslands with its shares listed on TheStockExchange of Hong Kong Limited(the“Stock Exchange”). The address of its registeredoffice is P.O. Box 309, Ugland House, GrandCayman,KY1-1104,Cayman Islands.Theprincipalplace of business is 2nd Floor, WahKitCommercial Centre,300 Des Voeux RoadCentral, Hong Kong. P.O. Box 309, Ugland House,GrandCayman,KY1-1104,CaymanIslands3002 C C A AG r o u pL i m i t e d1,992,721,49674.29% Asat the date of this report,CCAA GroupLimited held a direct interest in 1,992,721,496s h a r e so f t h e C o m p a n y,r e p r e s e n t i n gapproximately74.29%of the issued sharecapital of the Company. As at 30 September 2025, the directors of theCompany(the“Directors”)considered theimmediate parent to be CCAA Group Limited,acompany incorporated in the British VirginIslands(“BVI”). The ultimate beneficial ownerof CCAA Group Limited is Cheng’s Family Trust.Interestedbeneficiaries of the Cheng’s FamilyTrustinclude Mr.CHENG Kai Ming,Charles,Mr. CHENG Wai Lun, Andrew and Ms. CHENGWai Ling, Annie. CCAA Group Limited does notproduce financial statements available for publicuse. CCAAGroupLimitedCCAAGroup LimitedCheng’s Family TrustCheng’s Family TrustCCAA Group Limited Th eC o m p a ny i s p r i n c i p a l l y e n g a g e d i ni n v e s t m e n th o l d i n g .I t s s u b s i d i a r i e s a r eprincipally engaged in the provision of a widerange of financial services including securitiesbroking,futures broking,securities marginfinancing,money lending,corporate financea dv i s o r y,a s s e t s m a n a g e m e n t ,p r o p e r t i e sinvestment and precious metal trading. The unaudited condensed consolidated interimfinancialstatements are presented in HongKongdollars(“HK$”),which is the same asthefunctional currency of the Company. Allvaluesare rounded to the nearest thousand(“HK$’000”), except when otherwise indicated. 2.編製基準 2.BASIS OF PREPARATION 34D2 The unaudited condensed consolidated interimfinancialstatements for the six months ended30September 2025 have been prepared ina c c o r d a n c ew i t h H o n g Ko n g A c c o u n t i n gStandards(“HKASs”)34“Interim FinancialReporting”issued by the Hong Kong InstituteofCertified Public Accountants(“HKICPA”)aswell as the applicable disclosure requir