位元堂二零二五年中期报告

ContentContentCC CORPORATE INFORMATION2INTERIM DIVIDEND5MANAGEMENT DISCUSSION AND ANALYSIS5DISCLOSURE OF INTERESTS14SHARE OPTION SCHEME20CORPORATE GOVERNANCE AND OTHER INFORMATION23CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME25CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION28CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY30CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS32NOTES TO CONDENSED CONSOLIDATEDFINANCIAL INFORMATION34 Corporate Information BOARD OF DIRECTORS Executive Directors Mr. Tang Ching Ho,GBS, JP,Chairman and Managing DirectorMs. Tang Wai ManMs. Law Man Yee, Anita Independent Non-executive Directors Mr. Li Ka Fai, David,MHProfessor Sit Wing Hang,GBS, JPProfessor Chan Wing Kwong,MD AUDIT COMMITTEE Mr. Li Ka Fai, David,MH,ChairmanProfessor Sit Wing Hang,GBS, JPProfessor Chan Wing Kwong,MD REMUNERATION COMMITTEE Professor Sit Wing Hang,GBS, JP,ChairmanProfessor Chan Wing Kwong,MDMr. Li Ka Fai, David,MHMr. Tang Ching Ho,GBS, JPMs. Tang Wai Man NOMINATION COMMITTEE Professor Chan Wing Kwong,MD,ChairmanProfessor Sit Wing Hang,GBS, JPMr. Li Ka Fai, David,MHMr. Tang Ching Ho,GBS, JPMs. Tang Wai Man EXECUTIVE COMMITTEE Mr. Tang Ching Ho,GBS, JP,ChairmanMs. Tang Wai ManMs. Law Man Yee, Anita AUTHORISED REPRESENTATIVES Under Listing RulesMr. Tang Ching Ho,GBS, JPMs. Ng Yee Man Fiona In case of any inconsistency between the English text and Chinese translation of this Report,the English text shall prevail. COMPANY SECRETARY Ms. Ng Yee Man Fiona AUDITOR Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor LEGAL ADVISERS • GallantReed Smith Richards Butler LLPSullivan & Cromwell (Hong Kong) LLP PRINCIPAL BANKERS CTBC Bank Co., Ltd.Taiwan Shin Kong Commercial Bank Co., Ltd.The Hongkong and Shanghai Banking Corporation LimitedUnited Overseas Bank Limited, Hong Kong Branch REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS INHONG KONG 39313101 Suite 3101, 31/F., Skyline Tower39 Wang Kwong RoadKowloon BayKowloonHong Kong Corporate Information(Continued) PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE INBERMUDA Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda BRANCH SHARE REGISTRAR AND TRANSFER OFFICE INHONG KONG 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong BOARD LOT 5,000 5,000 shares pr@waiyuentong.com INVESTOR RELATIONSEmail: pr@waiyuentong.com www.wyth.net HOMEPAGEwww.wyth.net STOCK CODE 897 897 Interim Dividend Interim Dividend The board of directors (the “Board” or the “Directors”) of Wai YuenTong Medicine Holdings Limited (the “Company”, together with itssubsidiaries, collectively the “Group”) does not recommend the paymentof any interim dividend for the six months ended 30 September 2025 (sixmonths ended 30 September 2024: Nil). Wai Yuen Tong Medicine Holdings Limited* Management Discussion andAnalysis FINANCIAL RESULTS Revenue 346,800,00024,000,0006.9%322,800,000 For the six months ended 30 September 2025 (the “Period”), totalrevenue of the Group decreased by approximately HK$24.0 million orapproximately 6.9% to approximately HK$322.8 million, as compared toapproximately HK$346.8 million for the six months ended 30 September2024, which was mainly attributable to weakened sales performance ofboth Chinese and Western pharmaceutical and health food products. Gross profit 182,000,00016,700,0009.2%165,300,00052.5%1.351.2% The Group’s gross profit decreased by approximately HK$16.7 million orapproximately 9.2% to approximately HK$165.3 million for the Periodas compared to approximately HK$182.0 million for the six monthsended 30 September 2024. The decrease was mainly due to decreasein sale of Chinese pharmaceutical and health food products and relevantservices and sale of Western pharmaceutical and health food products.The GP% slightly decreased by 1.3% point to approximately 51.2%for the Period from approximately 52.5% for the six months ended 30September 2024. The decrease mainly due to change of sales mix. Other income and gains, net 46,200,00022,700,00049.2%23,500,000 Net other income and gains of the Group decreased by approximatelyHK$22.7 million or approximately 49.2% from approximately HK$46.2million for the six months ended 30 September 2024 to approximatelyHK$23.5 million for the Period. The decrease was mostly because ofreduced net gain on disposal of items of property, plant and equipment ascompared with the corresponding period in 2024. Management Discussion and Analysis(Continued) Selling and distribution expenses 131,900,000200,0000.1%131,700,000 Selling and distribution expenses decreased by approximately HK$0