万励达二零二五年中期报告

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies towhich a higher investment risk may be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks of investing in such companies andshould make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a riskthat securities traded on GEM may be more susceptible to high market volatility than securities tradedon the Main Board of the Stock Exchange and no assurance is given that there will be a liquid marketin the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of thisreport. This report, for which the directors of Wan Leader International Limited (the “Company”) collectively andindividually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listingof Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving informationwith regard to the Company and its subsidiaries (together, the “Group”). The directors of the Company (the“Directors”), having made all reasonable enquiries, confirm that, to the best of their knowledge and belief (i)the information contained in this report is accurate and complete in all material respects and not misleading ordeceptive, and (ii) there are no other matters the omission of which would make any statement herein or thisreport misleading. GEM GEM GEMGEMGEM GEMGEM(i)(ii) CONTENTSCONTENTS Corporate Information2-4Unaudited Condensed Consolidated Statement of Profitor Loss and Other Comprehensive Income5-6Unaudited Condensed Consolidated Statement ofFinancial Position7Unaudited Condensed Consolidated Statement ofChanges in Equity8-9Unaudited Condensed Consolidated Statement ofCash Flows10Notes to the Unaudited Condensed ConsolidatedFinancial Statements11-33Management Discussion and Analysis34-46Corporate Governance and Other Information47-56 CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors Mr. Loy Hak Yu Thomas(Chairman)Ms. Qu Tianyun Non-executive Directors Mr. Li Shiu Tong AndrewMr. Yau Tung Shing Independent Non-executive Directors Mr. Chow Chi WingMr. Tam Chi Ming GeorgeMr. Wan San Fai Vincent CHIEF EXECUTIVE OFFICER Mr. Liao Daichun GEM AUTHORISED REPRESENTATIVES(for the purpose of the GEM Listing Rules) Mr. Loy Hak Yu ThomasMr. Wong Kok Hon COMPANY SECRETARY Mr. Wong Kok Hon BOARD COMMITTEES Audit Committee Mr. Tam Chi Ming George(Chairman)Mr. Chow Chi WingMr. Wan San Fai Vincent Remuneration Committee Mr. Wan San Fai Vincent(Chairman)Mr. Chow Chi WingMr. Tam Chi Ming George Nomination Committee Mr. Loy Hak Yu Thomas(Chairman)Mr. Chow Chi WingMr. Tam Chi Ming GeorgeMr. Wan San Fai Vincent AUDITOR SFAI (HK) CPA LimitedCertified Public Accountants LEGAL ADVISERS As to Hong Kong LawsKhoo & Co. PRINCIPAL BANKERS Hang Seng Bank LimitedIndustrial and Commercial Bank of China (Asia) Limited Corporate Information (Continued) REGISTERED OFFICE P.O. Box 31119,Grand Pavilion,Hibiscus Way,802 West Bay Road,Grand Cayman, KY1-1205,Cayman Islands P.O. Box 31119,Grand Pavilion,Hibiscus Way,802 West Bay Road,Grand Cayman, KY1-1205,Cayman Islands HEADQUARTER AND PRINCIPAL PLACEOF BUSINESS IN HONG KONG Office Tower Unit 903,Hutchison Logistics Centre, Terminal 4,Kwai Chung Container Port,18 Container Port Road South,Kwai Chung, New Territories, Hong Kong 18903 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN THE CAYMANISLAND Vistra (Cayman) LimitedP.O. Box 31119,Grand Pavilion,Hibiscus Way,802 West Bay Road,Grand Cayman, KY1-1205,Cayman Islands Vistra (Cayman) LimitedP.O. Box 31119,Grand Pavilion,Hibiscus Way,802 West Bay Road,Grand Cayman, KY1-1205,Cayman Islands HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE Tricor Investor Services Limited17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong 1617 COMPANY’S WEBSITE www.wanleader.com www.wanleader.com STOCK CODE 8482 8482 UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 September 2025 FINANCIAL RESULTS The board (the “Board”) of directors (the “Directors”) of WanLeaderInternational Limited(the“Company”)is pleased topresent the unaudited condensed consolidated financial resultsof the Company and its subsidiaries (collectively referred to asthe “Group”) for the six months ended 30 September 2025 (the“Review Period”) together with the comparative unaudited figuresfor the six months ended 30 Septembe