永义国际截至2025年9月30日止六个月之中期业绩报告

Contents 2Corporate Information公司資料5Management Discussion and Analysis管理層討論及分析30Disclosure of Interests權益披露35Share Option Scheme購股權計劃38Corporate Governance and Other Information企業管治及其他資料42Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表45Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表47Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表49Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表51Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註 Easyknit International Holdings Limited2025/26 Interim Report Corporate Information BOARD OF DIRECTORS Executive Directors 官可欣女士（主席兼首席行政總裁）雷玉珠女士（副主席） Ms. Koon Ho Yan Candy(President and Chief Executive Officer)Ms. Lui Yuk Chu(Vice President) Independent Non-executive Directors 徐震港先生劉澤恒先生馬文銳先生 Mr. Tsui Chun KongMr. Lau Chak Hang CharlesMr. Ma Man Yuet AUDIT COMMITTEE 徐震港先生（主席）劉澤恒先生馬文銳先生 Mr. Tsui Chun Kong(Chairman)Mr. Lau Chak Hang CharlesMr. Ma Man Yuet REMUNERATION COMMITTEE 徐震港先生（主席）劉澤恒先生官可欣女士 Mr. Tsui Chun Kong(Chairman)Mr. Lau Chak Hang CharlesMs. Koon Ho Yan Candy NOMINATION COMMITTEE Mr. Lau Chak Hang Charles(Chairman)Mr. Tsui Chun KongMs. Koon Ho Yan Candy 劉澤恒先生（主席）徐震港先生官可欣女士 EXECUTIVE COMMITTEE 官可欣女士（主席）雷玉珠女士 Ms. Koon Ho Yan Candy(Chairman)Ms. Lui Yuk Chu COMPANY SECRETARY 李寶榮先生 Mr. Lee Po Wing 2025/26中 期 業 績 報 告永 義 國 際 集 團 有 限 公 司Corporate Information(continued) AUDITOR 德勤•關黃陳方會計師行執業會計師註冊公眾利益實體核數師香港金鐘道88號太古廣場一座35樓 Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor35/F, One Pacific Place88 QueenswayHong Kong LEGAL ADVISERS 香港法律：David Norman & Co. As to Hong Kong law:David Norman & Co. 百慕達法律：康德明律師事務所 As to Bermuda law:Conyers Dill & Pearman PRINCIPAL BANKERS 恒生銀行有限公司 Hang Seng Bank Limited REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL PLACE OF BUSINESS 香港九龍長沙灣青山道481–483號香港紗廠大廈第6期7樓A座 Block A, 7th FloorHong Kong Spinners Building, Phase 6481–483 Castle Peak RoadCheung Sha Wan, KowloonHong Kong Easyknit International Holdings Limited2025/26 Interim ReportCorporate Information(continued) BERMUDA PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICE Appleby Global CorporateServices (Bermuda) LimitedCanon’s Count, 22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda Appleby Global CorporateServices (Bermuda) LimitedCanon’s Count, 22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER 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 STOCK CODE 1218 1218 www.easyknit.com WEBSITE ADDRESS www.easyknit.com 2025/26中 期 業 績 報 告永 義 國 際 集 團 有 限 公 司 Management Discussion and Analysis 永義國際集團有限公司（「」）董事會（「」或「」）欣然呈列本公司及其附屬公司（統稱「」）截至2025年9月30日止六個月（「」）之未經審核簡明綜合業績，連同截至2024年9月30日止六個月（「2024」）之比較數字。 T h e b o a r d o f d i r e c t o r s ( t h e “B o a r d” o r t h e“Director(s)”) of Easyknit International HoldingsLimited (the “Company”) is pleased to presentthe unaudited condensed consolidated results ofthe Company and its subsidiaries (collectively the“Group”) for the six months ended 30 September2025 (the “Period”) together with comparativefigures for the six months ended 30 September2024 (the “2024 Period”). OVERVIEW 本集團主要從事物業發展、物業投資、證券及其他投資以及貸款融資業務，其中物業發展及物業投資為本集團的核心業務。 The Group was principally engaged in propertydevelopment, property investment, investmenti n s e c u r i t i e s a n d o t h e r s a n d l o a n f i n a n c i n gbusinesses which property development andproperty investment are the core businesses of theGroup. FINANCIAL RESULTS 於本期間，本集團來自持續經營業務的營 業 額 約 為7 9 , 1 9 9 , 0 0 0港 元 ， 較2 0 2 4年 期 間 的 約2 2 9 , 8 8 5 , 0 0 0港 元 減 少 約150,686,000港元，主要由於物業銷售減少。本期間之毛利率約為1.5%（2024年期間：約2.6%）。本期間，本集團來自已終止經營業務的營業額為零（2024年期間：零）。 F o rt h e P e r i o d ,t h e G r o u p ’ s r e v e n u e f r o mcontinuing operations amounted to approximatelyH K $ 7 9 , 1 9 9 , 0 0 0 a s c o m p a r e d w i t h t h e 2 0 2 4P e r i o do f a p p r o x i m a t e l y H K $ 2 2 9 , 8 8 5 , 0 0 0 ,which represented a decrease of approximatelyHK$150,686,000 mainly caused by the decreasein sales of properties. The Period’s gross profitmargin was approximately 1.5% (2024 Period:approximately 2.6%). The Group’s revenue fromdiscontinued operation amounted to nil for thePeriod (2024 Period: nil). Easyknit International Holdings Limited2025/26 Interim Report Management Discussion and Analysis(continued) 本期間，本公司擁有人（「」）應佔本集團綜合虧損約為109,293,000港元，而2024年期間則約為709,482,000港元。虧損淨額減少主要由於（其中包括）(i)持作出售發展物業及持作出售物業之撇減淨額減少；及(ii)已終止經營業務的虧損減少，部分被(i)投資物業之公平值變動虧損增加；及(ii)視作收購一間聯營公司日期之議價收購的收益減少所抵銷。本期間股東應佔來自持續經營業務的綜合虧損約為109,293,000港元，而2024年期間溢利為約24,334,000港元。本期間股東應佔來自已終止經營業務的綜合虧損為零，而2024年期間為虧損約733,816,000港元。 F o rt h e P e r i o d ,t h e G r o u p ’ s c o n s o l i d a t e dl o s s a t t r i b u t a b l e t o o w n e r s o f t h e C o m p a n y( t