七元投资二零二五/二六年中期报告

Seven Elements Investment Holdings Limited七元投資控股有限公司(Incorporated in the Cayman Islands with limited liability) (formerly known as Zhaobangji Lifestyle Holdings Limited)(Stock code股份代號: 1660)兆邦基生活控股有限公司於開曼群島註冊成立之有限公司 CONTENTS目錄 Corporate Information公司資料2Management Discussion and Analysis管理層討論及分析5Other Information其他資料12Interim Condensed Consolidated Statement of Profit orLoss and Other Comprehensive Income中期簡明綜合損益及其他全面收益表15Interim Condensed Consolidated Statement of FinancialPosition中期簡明綜合財務狀況表17Interim Condensed Consolidated Statement of Changesin Equity中期簡明綜合權益變動表19Interim Condensed Consolidated Cash Flow Statement中期簡明綜合現金流量表20Notes to the Interim Condensed Consolidated FinancialInformation中期簡明綜合財務資料附註21 Corporate Information公 司 資 料 BOARD OF DIRECTORS 孟昭億先生（於二零二五年十月三十日獲委任）文小建先生（於二零二五年十月二十四日獲委任）李宜宸先生（於二零二五年九月二十二日獲委任）曾月英女士許楚家先生（於二零二五年六月三十日辭任）許志聰先生（於二零二五年九月八日辭任）張彧女士（於二零二五年十月三十日辭任） Executive DirectorsMr. Meng Zhaoyi(appointed with effect from 30 October 2025)Mr. Wen Xiaojian(appointed with effect from 24 October 2025)Mr. Li Yichen(appointed with effect from 22 September 2025)Ms. Zeng YueyingMr. Xu Chujia(resigned with effect from 30 June 2025)Mr. Xu Zhicong(resigned with effect from 8 September 2025)Ms. Zhang Yu(resigned with effect from 30 October 2025) 詹映樺女士（於二零二五年九月八日辭任） Non-executive DirectorMs. Tsim Ying Wah(resigned with effect from 8 September 2025) 許展堂先生叶龍蜚先生余礎安先生 Independent Non-executive DirectorsMr. Hui Chin Tong GodfreyMr. Ye LongfeiMr. Yu Chor On AUDIT COMMITTEE 余礎安先生（主席）許展堂先生叶龍蜚先生 Mr. Yu Chor On(Chairman)Mr. Hui Chin Tong GodfreyMr. Ye Longfei REMUNERATION COMMITTEE 許展堂先生（主席）叶龍蜚先生曾月英女士（於二零二五年九月八日獲委任）詹映樺女士（於二零二五年九月八日辭任） Mr. Hui Chin Tong Godfrey(Chairman)Mr. Ye LongfeiMs. Zeng Yue Ying(appointed with effect from 8 September 2025)Ms. Tsim Ying Wah(resigned with effect from 8 September 2025) NOMINATION COMMITTEE 叶龍蜚先生（主席）余礎安先生曾月英女士（於二零二五年九月八日獲委任）詹映樺女士（於二零二五年九月八日辭任） Mr. Ye Longfei(Chairman)Mr. Yu Chor OnMs. Zeng Yue Ying(appointed with effect from 8 September 2025)Ms. Tsim Ying Wah(resigned with effect from 8 September 2025) INVESTMENT COMMITTEE 曾月英女士（主席）（於二零二五年九月八日獲委任）李宜宸先生（於二零二五年十月三十日獲委任）張彧女士（於二零二五年九月八日獲委任及於二零二五年十月三十日辭任）許志聰先生（主席）（於二零二五年六月三十日委任及於二零二五年九月八日辭任）許楚家先生（於二零二五年六月三十日辭任）詹映樺女士（於二零二五年九月八日辭任） Ms. Zeng Yue Ying(Chairman)(appointed with effect from 8 September 2025)Mr. Li Yichen(appointed with effect from 30 October 2025)Ms. Zhang Yu(appointed with effect from 8 September 2025 andresigned with effect from 30 October 2025)Mr. Xu Zhicong(Chairman)(appointed with effect from 30 June 2025 andresigned with effect from 8 September 2025)Mr. Xu Chujia(resigned with effect from 30 June 2025)Ms. Tsim Ying Wah(resigned with effect from 8 September 2025) COMPANY SECRETARY 曾月英女士（於二零二五年九月二十二日獲委任）關建文先生（於二零二五年九月二十二日辭任） Ms. Zeng Yueying(appointed with effect from 22 September 2025)Mr. Kwan Kin Man Keith(resigned with effect from 22 September 2025) LEGAL ADVISERS 有關香港法例：李偉斌律師行 As to Hong Kong law:LI & PARTNERS AUTHORISED REPRESENTATIVES 曾月英女士（於二零二五年九月八日獲委任）李宜宸先生（於二零二五年九月二十二日獲委任）關建文先生（於二零二五年九月二十二日辭任）詹映樺女士（於二零二五年九月八日辭任） Ms. Zeng Yueying(appointed with effect from 8 September 2025)Mr. Li Yichen(appointed with effect from 22 September 2025)Mr. Kwan Kin Man Keith(resigned with effect from 22 September 2025)Ms. Tsim Ying Wah(resigned with effect from 8 September 2025) Corporate Information公 司 資 料 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Maples Fund Services (Cayman) LimitedP.O. Box 1093Boundary Hall, Cricket Square KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedP.O. Box 1093Boundary Hall, Cricket Square KY1-1102Cayman Islands HONG KONG SHARE REGISTRAR AND TRANSFEROFFICE 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 LimitedLevel 17, Far East Finance Centre16 Harcourt RoadHong Kong 集友銀行有限公司 PRINCIPAL BANKERChiyu Banking Corporation Limited REGISTERED OFFICE Maples Corporate Services LimitedP.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands Maples Corporate Services LimitedP.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS 香港干諾道中168–200號信德中心招商局大廈9樓19室 Unit 19, 9/FChina Merchants Tower, Shun Tak Centre168–200 Connaught Road CentralHong Kong 1660 STOCK CODE1660 www.7elmt.com WEBSITEwww.7elmt.com Management Discussion and Analysis管 理 層 討 論 及 分 析 BUSINESS REVIEW AND MARKET PROSPECT 七 元 投 資 控 股 有 限 公 司（「本 公 司」，連 同 其附屬公司統稱「本集團」）主要在香港特別行政區地區（「香港」）從事機械及配件貿易、機械租賃及提供相關服務、及放債業務，以及在中華人民共和國國內地區（「中國」）提供物業 管 理 服 務、機 械 租 賃、物 業 租 賃、轉 租、零售及放債業務。 Seven Elements Investment Holdings Limited (the “Company”, togetherwith its subsidiaries, the “Group”) is principally engaged in the tradingof machinery and spare parts, leasing of machinery and provision ofrelated services, provision of transportation services and money lendingin Hong Kong, and provision of property management services, leasingof machinery, property leasing and subletting, and money lending in thePeople’s Republic of China (the “PRC”). 截至二零二五年九月三