御德国际控股二零二五年中期业绩报告

(Incorporated in Bermuda with limited liability)Stock Code8048 INTERIM REPORT中期業績報告2025 CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) 香港聯合交易所有限公司（「聯交所」）GEM之特色 GEM的定位 ，乃為相比起其他在聯交所上市的公司帶有較高投資風險的中小型公司提供一個上市的市場 。有意投資的人士應了解投資於該等公司的潛在風險 ，並應經過審慎周詳的考慮後方作出投資決定 。 GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investmentrisk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decisionto invest only after due and careful consideration. Given that the companies listed on GEM are generally smalland midsized companies, there is a risk that securities tradedon GEM may be more susceptible to high market volatility thansecurities traded on the Main Board of the Stock Exchange andno assurance is given that there will be a liquid market in thesecurities traded on GEM. 由於GEM上市公司一般為中小型公司 ，在GEM買賣之證券可能會較於聯交所主板買賣的證券承受較大之市場波動風險 ，同時無法保證在GEM買賣的證券會有高流通量的市場 。 HongKong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report,make no representation as to its accuracy or completeness andexpressly disclaim any liability whatsoever for any loss howsoeverarising from or in reliance upon the whole or any part of thecontents of this report. 香港交易及結算所有限公司及聯交所對本報告之內容概不負責 ，對其準確性或完整性亦不發表任何聲明 ，並明確表示概不就因本報告全部或任何部份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任 。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而提供有關御德國際控股有限公司（「本公司」）之資料 。本公司之董事（「董事」）願就本報告所載資料共同及個別承擔全部責任 。董事在作出一切合理查詢後 ，確認就其所深知及確信 ，本報告所載資料在各重要方面均屬準確完備 ，沒有誤導或欺詐成份 ，且本報告無遺漏任何其他事項 ，足以令致本報告或其所載任何陳述產生誤導 。 This report, for which the directors (the “Directors”) of Yu TakInternational Holdings Limited (the “Company”) collectively andindividually accept full responsibility, includes particulars given incompliance with the Rules Governing the Listing of Securities onGEM of the Stock Exchange (the “GEM Listing Rules”) for thepurpose of giving information with regard to the Company. TheDirectors, having made all reasonable enquiries, confirm that tothe best of their knowledge and belief the information containedin this report is accurate and complete in all material respectsand not misleading or deceptive, and there are no other mattersthe omission of which would make any statement herein or thisreport misleading. 董 事 謹 此 呈 報 本 公 司 及 其 附 屬 公 司（ 統 稱「 本 集團」）截至二零二五年六月三十日止六個月之未經審核綜合業績（「財務報表」），與二零二四年同期之比較數字如下： TheDirectors present the unaudited consolidated results ofthe Company and its subsidiaries (collectively referred to asthe “Group”) for six months ended 30 June 2025 (“FinancialStatements’’), together with the comparative figures for thecorresponding periods in 2024, as follows: CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 JUNE 2025 CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME(Continued) FOR THE SIX MONTHS ENDED 30 JUNE 2025 CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION(Continued) CONDENSED CONSOLIDATED STATEMENTOF CHANGES IN EQUITY簡明綜合權益變動表 FOR THE SIX MONTHS ENDED 30 JUNE 2025 CONDENSED CONSOLIDATED STATEMENTOF CASH FLOWS FOR THE SIX MONTHS ENDED 30 JUNE 2025 NOTES TO THE CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註 截至二零二五年六月三十日止六個月 FOR THE SIX MONTHS ENDED 30 JUNE 2025 1.GENERAL INFORMATION 1.一般資料 The Company is incorporated in Bermuda as an exemptedcompany with limited liability. The address of its registeredoffice is Clarendon House, 2 Church Street, HamiltonHM11, Bermuda and its principal place of business is HongKong. The Company’s shares are listed on the GEM ofthe Stock Exchange. The Group is principally engaged inthe development, sale and implementation of enterprisesoftware, provision of systems integration and professionalservices, design and sales of gold and jewellery productsand investment holding. The Group’s operations are basedin Hong Kong and the People’s Republic of China (the“PRC”).These consolidated financial statements arepresented in Hong Kong dollars (“HK$”). 本公司乃一間於百慕達註冊成立之獲豁免有限公司 ，其註冊辦事處地址為ClarendonH o u s e , 2 C h u r c h S t r e e t , H a m i l t o nHM11, Bermuda，而其主要營業地點為香港 。本公司股份於聯交所GEM上市 。本集團主要從事開發 、銷售及實施企業軟件 、提供系統集成及專業服務 、設計及銷售黃金和珠寶產品以及投資控股 。本集團之營運基地為香港及中華人民共和國（「中國」）。該等綜合財務報表以港元（「港元」）呈列 。 2.編製基準 2.BASIS OF PREPARATION 採納新訂及經修訂香港財務報告會計準則以及會計政策之變動 ADOPTION OF NEW AND AMENDED HKFRSACCOUNTING STANDARDS AND CHANGES INACCOUNTING POLICIES 已頒佈但尚未生效之香港財務報告會計準則 Issued but not yet Effective HKFRS Accounting standards 本集團於二零二五年一月一日開始之期間首次應用下列與綜合財務報表相關之經修訂會計準則 。 The Group has applied the first times the following amendedAccounting standards relevant to consolidated financialstatements for the period beginning on 1 January 2025. Amendments to HKAS 21Lack of Exchangeability1 香港會計準則第21號之修訂缺乏可兌換性1 採納該經修訂會計準則對本集團當前及過往期間業績及財務狀況的編製及呈列方式並無重大影響 。 The adoption of the amended accounting standard has