鼎亿集团投资二零二五/二六年中期报告

245689102941 Corporate InformationCondensed Consolidated Statement of Profit or LossCondensed Consolidated Statement of Comprehensive IncomeCondensed Consolidated Statement of Financial PositionCondensed Consolidated Statement of Changes in EquityCondensed Consolidated Statement of Cash FlowsNotes to the Condensed Consolidated Financial StatementsManagement Discussion and AnalysisOther Information Corporate Information企業資料 BOARD OF DIRECTORS Executive DirectorsMr. SU Xiaonong(Chief Executive Officer)Mr. ZENG Shan Non-executive DirectorMr. YUE Ying(Chairman) Independent Non-Executive Directors Mr. CHOW Shiu KiMr. IP Chi WaiMr. CHEUNG Chi WaiMs. YIN Shan COMPANY SECRETARYMr. CHAN Kwong Leung, Eric AUDITORConfucius International CPA Limited LEGAL ADVISERSJeffrey Mak Law Firm AUTHORISED REPRESENTATIVESMr. ZENG ShanMr. CHAN Kwong Leung, Eric AUDIT COMMITTEEMr. CHOW Shiu Ki(Chairman)Mr. IP Chi WaiMr. CHEUNG Chi Wai REMUNERATION COMMITTEE Mr. CHOW Shiu Ki(Chairman)Mr. SU XiaonongMr. IP Chi WaiMr. CHEUNG Chi Wai NOMINATION COMMITTEE Mr. YUE Ying(Chairman)Mr. CHOW Shiu KiMr. IP Chi WaiMr. CHEUNG Chi WaiMs. YIN Shan PRINCIPAL BANKERS China Construction Bank Corporation Zhanjiang BranchChina Construction Bank (Asia) Corporation LimitedHang Seng Bank Limited REGISTERED OFFICE Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda PRINCIPAL PLACE OF BUSINESS IN HONG KONG 1272703 Unit 2703, 27/FConvention Plaza – Office Tower1 Harbour Road, Wanchai, Hong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFERAGENT IN BERMUDA 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 BRANCH SHARE REGISTRAR AND TRANSFEROFFICE IN HONG KONG 1617 Tricor Investor Services Limited17th Floor, Far East Finance CentreNo. 16 Harcourt RoadHong Kong 508 SHARE LISTING The Stock Exchange of Hong Kong LimitedStock Code: 508 http://www.dingyi.hk WEBSITEhttp://www.dingyi.hk Condensed Consolidated Statement of Profit or Loss簡明合併損益表 For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 INTERIM RESULTS The board (the “Board”) of directors (the “Directors”) of DINGYIGROUP INVESTMENT LIMITED (the “Company”) announces theunaudited condensed consolidated interim results of the Companyand its subsidiaries (collectively, the “Group”) for the six months ended30 September 2025 together with the comparative figures for thecorresponding period in 2024 as follows: Condensed Consolidated Statement of Comprehensive Income簡明合併綜合收益表 For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 Condensed Consolidated Statement of Financial Position簡明合併財務狀況表 As at 30 September 2025於二零二五年九月三十日 Condensed Consolidated Statement of Financial Position簡明合併財務狀況表 As at 30 September 2025於二零二五年九月三十日 Condensed Consolidated Statement of Changes in Equity簡明合併權益變動表 For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 Condensed Consolidated Statement of Cash Flows簡明合併現金流量表 For the six months ended 30 September 2025截至二零二五年九月三十日止六個月 Notes to the Condensed Consolidated Financial Statements簡明合併財務報表附註 1. 1.BASIS OF PREPARATION 3434D2 The condensed consolidated financial statements have beenprepared in accordance with Hong Kong Accounting Standard34 “Interim Financial Reporting” (“HKAS 34”) issued by the HongKong Institute of Certified Public Accountants (the “HKICPA”) aswell as with the applicable disclosure requirements of AppendixD2 to the Rules (the “Listing Rules”) Governing the Listing ofSecurities on the Stock Exchange of Hong Kong Limited (the“Stock Exchange”). 2. 2.PRINCIPAL ACCOUNTING POLICIES The condensed consolidated financial statements have beenprepared on the historical cost basis except for certain financialinstruments, which are measured at fair values, as appropriate. Other than changes in accounting policies resulting fromapplication of new and amendments to Hong Kong FinancialReporting Standards (“HKFRSs”), the accounting policies andmethods of computation used in the condensed consolidatedfinancial statements for the six months ended 30 September 2025are the same as those followed in the preparation of the Group’sannual financial statements for the year ended 31 March 2025. Application of amendments to HKFRSs In the current interim period, the Group has applied the followingnew and amendments to HKFRSs issued by the HKICPA, for thefirst time, which are mandatorily effective for the annual periodbeginning on or after 1 April 2025 for the preparation of theGroup’s condensed consolidated financial statements: •21 •Amendments to HKAS 21,Lack of Exchangeability The application of the new and amendments to HKFRSs inthe current period has had no material impact on the Group’scondensed consolidated financial statements for the current andprior periods a