长江制衣有限公司 2025/26中期报告

For the Six Months Ended 30th September, 2025INTERIM REPORT2025/26 Corporate Information2Consolidated Statement of Profit or Loss3Consolidated Statement of Profit or Loss and Other Comprehensive Income4Consolidated Statement of Financial Position5Consolidated Statement of Changes in Equity6Condensed Consolidated Cash Flow Statement7Notes to the Unaudited Interim Financial Report8Interim Dividend23Management Discussion and Analysis23Other Information25 YANGTZEKIANG GARMENT LIMITED 長江製衣有限公司INTERIM REPORT 2025/26中期報告 CORPORATE INFORMATION BOARD OF DIRECTORSExecutive Directors Chan Wing Fui, Peter, MA(Chairman)Chan Suk Man, MSc(Managing Director)Chan Wing To, PhD(Deputy Managing Director)Chan Wing Kee, GBM, GBS, OBE, JPChan Wing Sun, SamuelChan Suk Ling, Shirley, BBS, JP Independent Non-executive DirectorsChoi Ting KiSo Stephen Hon CheungLi Guangming AUDIT COMMITTEESo Stephen Hon Cheung(Chairman)Choi Ting KiLi Guangming REMUNERATION COMMITTEELi Guangming(Chairman)Chan Wing Fui, PeterChan Wing KeeChoi Ting KiSo Stephen Hon Cheung NOMINATION COMMITTEEChoi Ting Ki(Chairman)Chan Wing Fui, PeterChan Suk ManSo Stephen Hon CheungLi Guangming RISK MANAGEMENT COMMITTEEChan Wing Fui, Peter(Chairman)Chan Wing KeeChan Suk Man PRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation LimitedBank of China (Hong Kong) Limited SOLICITORS (as to Hong Kong law)Loeb & Loeb LLP AUDITORSKPMGCertified Public AccountantsPublic Interest Entity Auditor registered in accordance withthe Accounting and Financial Reporting Council Ordinance COMPANY SECRETARYHui Sau Ling, FCCA, CPA REGISTERED OFFICE22 Tai Yau StreetSan Po KongKowloon 1712 – 1716 SHARE REGISTRAR AND TRANSFER OFFICEComputershare Hong Kong Investor Services LimitedShops 1712 – 171617th Floor, Hopewell CentreHong Kong www.ygm.com.hk WEBSITEwww.ygm.com.hk For the six months ended 30 September 2025 – unaudited(Expressed in Hong Kong dollars) For the six months ended 30 September 2025 – unaudited(Expressed in Hong Kong dollars) YANGTZEKIANG GARMENT LIMITED 長江製衣有限公司INTERIM REPORT 2025/26中期報告 CONSOLIDATED STATEMENT OF FINANCIALPOSITION YANGTZEKIANG GARMENT LIMITED 長江製衣有限公司INTERIM REPORT 2025/26中期報告 CONSOLIDATED STATEMENT OF CHANGES INEQUITY For the six months ended 30 September 2025 – unaudited(Expressed in Hong Kong dollars) 7822 Details of dividends payable to equity shareholders of the Companyattributable to the period are set out in Note 7. The notes on pages 8 to22 form part of this interim financial report. YANGTZEKIANG GARMENT LIMITED 長江製衣有限公司INTERIM REPORT 2025/26中期報告 CONDENSED CONSOLIDATED CASH FLOWSTATEMENT YANGTZEKIANG GARMENT LIMITED 長江製衣有限公司INTERIM REPORT 2025/26中期報告 NOTES TO THE UNAUDITEDINTERIM FINANCIAL REPORT 未 經 審 核中 期 財 務 報 告 附 註 For the six months ended 30 September 2025(Expressed in Hong Kong dollars) 1. 1.BASIS OF PREPARATION This interim financial report for the six months ended 30 September2025 comprises the Company and its subsidiaries (together referredto as the “Group”) and the Group’s interests in joint ventures. The interim financial report has been prepared in accordance withthe applicable disclosure provisions of the Rules Governing theListing of Securities on The Stock Exchange of Hong Kong Limited(“Stock Exchange”) (the “Listing Rules”), including compliancewithHong Kong Accounting Standard(“HKAS”)34 Interimfinancial reporting, issued by the Hong Kong Institute of CertifiedPublic Accountants (“HKICPA”). It was authorised for issue on 21November 2025. 34 The interim financial report has been prepared in accordancewith the same accounting policies adopted in the annual financialstatements of the Group for the year ended 31 March 2025, exceptfor the accounting policy changes that are expected to be reflectedin the annual financial statements of the Group for the year ending31 March 2026. Details of these changes in accounting policies areset out in note 2. 2 The preparation of this interim financial report in conformity withHKAS 34 requires management to make judgements, estimatesand assumptions that affect the application of policies and reportedamounts of assets, liabilities, income and expenses on a year todate basis. Actual results may differ from these estimates. 34 The interim financial report contains condensed consolidatedfinancial statements and selected explanatory notes. The notesinclude an explanation of events and transactions that are significantto an understanding of the changes in financial position andperformance of the Group since the annual financial statementsof the Group for the year ended 31 March 2025. The condensedconsolidated interim financial statements and notes thereon donot include all of the information required for a full set of financialstatements prepared in accordance with HKFRS AccountingStandards, which collective term includes all applicable individualHong Kong Financial Reporting Standards (“HKFRS”), HKASs andInterpretations issued by HKICPA and the requirements of th