中国燃气2025/26 中期报告

Stock Code384 CHINA GAS HOLDINGS LIMITED CONTENTS 02Definitions03Corporate Information05Condensed Consolidated Statement of Profit orLoss and Other Comprehensive Income07Condensed Consolidated Statement of Financial Position09Condensed Consolidated Statement of Changes in Equity11Condensed Consolidated Statement of Cash Flows12Notes to the Condensed Consolidated Financial Statements31Management Discussion and Analysis50Prospects53Dividend54Corporate Governance55Disclosure of Interests75Other Disclosures Definitions BOARD OF DIRECTORS Executive Directors Mr. LIU Ming Hui(Chairman and President)Mr. HUANG Yong(Executive President)Mr. ZHU WeiweiMs. LI ChingMs. LIU Chang(Vice President)Mr. ZHAO Kun(Vice President)Prof. LIU Mingxing Non-executive Directors Ayush GUPTA Mr. XIONG Bin(Vice Chairman)Mr. Ayush GUPTAMs. ZHOU Xueyan Independent Non-executive Directors Mr. ZHAO YuhuaDr. MAO ErwanMs. CHEN YanyanMr. ZHANG LingDr. MA Weihua COMPANY SECRETARY Ms. CHAN Pui Ling(appointed with effect from 10 November 2025)Ms. CHAN Wing Ki(resigned with effect from 10 November 2025) AUDITORS • Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors PRINCIPAL BANKS Industrial and Commercial Bank of China LimitedChina Construction Bank CorporationBank of Communications Co., Ltd.Bank of China LimitedIndustrial Bank Co., Ltd.China CITIC Bank Corporation LimitedThe Hong Kong and Shanghai Banking Corporation LimitedHang Seng Bank LimitedNanyang Commercial Bank, LimitedMUFG Bank, Ltd.Sumitomo Mitsui Banking Corporation 2025/2603 Corporate Information (continued) HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN CHINA China Gas Building188 Meiyuan RoadLuohu DistrictShenzhenGuangdong ProvinceChina 188 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG Room 160116th Floor, Capital Centre151 Gloucester RoadWan ChaiHong Kong 151161601 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria StreetPO Box HM 1179, Hamilton HM EXBermuda Appleby Global Corporate Services(Bermuda) LimitedCanon’s Court, 22 Victoria StreetPO Box HM 1179, Hamilton HM EXBermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1831717121716 Computershare Hong Kong Investor Services LimitedShops 1712–171617th Floor, Hopewell Centre183 Queen’s Road EastWan ChaiHong Kong INVESTOR RELATIONS Telephone: (852) 2877 0800Facsimile:(852) 2877 0633E-mail: investor@chinagasholdings.com.hk (852) 2877 0800(852) 2877 0633investor@chinagasholdings.com.hk STOCK CODE 384 384 WEBSITE www.chinagasholdings.com.hk www.chinagasholdings.com.hk CHINA GAS HOLDINGS LIMITED 2025/26 Interim Report04 Condensed Consolidated Statement of Profi t or Loss and Other Comprehensive Income For the six months ended 30 September 2025 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (continued) For the six months ended 30 September 2025 Condensed Consolidated Statement of Financial Position At 30 September 2025 Condensed Consolidated Statement of Changes in Equity For the six months ended 30 September 2025 Condensed Consolidated Statement of Changes in Equity (continued) For the six months ended 30 September 2025 Condensed Consolidated Statement of Cash Flows For the six months ended 30 September 2025 Notes to the Condensed Consolidated Financial Statements For the six months ended 30 September 2025 1.BASIS OF PREPARATION 1. The condensed consolidated financial statements havebeen prepared in accordance with Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting” issuedby the Hong Kong Institute of Certified Public Accountants(“HKICPA”) as well as with the applicable disclosurerequirements of Appendix D2 to the Rules Governing theListing of Securities on The Stock Exchange of Hong KongLimited (the “Listing Rules”). 34D2 2.PRINCIPAL ACCOUNTING POLICIES 2. The condensed consolidated financial statements havebeen prepared on the historical cost basis except for certaininvestment properties and certain financial instrumentsthat are measured at fair value at the end of each reportingperiod. Other than additional accounting policies resulting fromapplication of the amendments to HKFRS AccountingStandards, the accounting policies and methods ofcomputation used in the condensed consolidated financialstatements for the six months ended 30 September 2025are the same as those presented in the Group’s annualfinancial statements for the year ended 31 March 2025. Notes to the Condensed Consolidated Financial Statements (continued) For the six months ended 30 September 2025 2. 2.PRINCIPAL ACCOUNTING POLICIES(continued) Applications of amendments to HKFRS AccountingStandards In the current interim period, the Group has applied thefollowing amendments to HKFRS Accounting Standardsissued by the HKICPA, f