慧源同创科技二零二五年/二零二六年中期报告

(Incorporated in the Cayman Islands with limited liability)(Stock Code股份代號：1116)（於開曼群島註冊成立之有限公司） 2025/2026 INTERIM REPORT中期報告 Contents目錄 ContentsCorporate InformationCondensed Consolidated Statement of Profit or LossCondensed Consolidated Statement of Profit or Loss andOther 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 AnalysisCorporate Governance and Other Information 目錄1 簡明綜合損益表4 簡明綜合損益及其他全面收益表5 簡明綜合財務狀況表6 簡明綜合權益變動表8 簡明綜合現金流量表9 簡明綜合財務報表附註10 企業管治及其他資料46 Corporate Information公司資料 BOARD OF DIRECTORSExecutive DirectorsMr. Ip Yun Kit(Chairman)Ms. Zhang Yana(Chief Financial Officer)Mr. Cheung Ka Yue 董事會 執行董事葉仁傑先生（主席）張雅娜女士（首席財務總監）張嘉裕先生 非執行董事邵家輝先生BBS，太平紳士 Non-executive DirectorMr. Shiu Ka FaiBBS, JP 獨立非執行董事劉國雄先生陸建平先生杜寧先生 Independent Non-executive DirectorsMr. Lau Kwok HungMr. Lu JianpingMr. Du Ning 董事會委員會審核委員會劉國雄先生（主席）陸建平先生杜寧先生 BOARD COMMITTEESAudit CommitteeMr. Lau Kwok Hung(Chairman)Mr. Lu JianpingMr. Du Ning 提名委員會葉仁傑先生（主席）張雅娜女士（首席財務總監）劉國雄先生陸建平先生杜寧先生 Nomination Committee Mr. Ip Yun Kit(Chairman)Ms. Zhang Yana(Chief Financial Officer)Mr. Lau Kwok HungMr. Lu JianpingMr. Du Ning 薪酬委員會陸建平先生（主席）葉仁傑先生劉國雄先生杜寧先生 Remuneration Committee Mr. Lu Jianping(Chairman)Mr. Ip Yun KitMr. Lau Kwok HungMr. Du Ning 公司秘書 COMPANY SECRETARY Mr. Leung Yiu Cho (Appointed on 9 October 2025)Mr. Cheung Hung Kwong (Resigned on 9 October 2025) 梁耀祖先生（於二零二五年十月九日獲委任）張鴻光先生（於二零二五年十月九日離職） 授權代表葉仁傑先生梁耀祖先生（於二零二五年十月九日獲委任）張鴻光先生（於二零二五年十月九日離職） AUTHORISED REPRESENTATIVES Mr. Ip Yun KitMr. Leung Yiu Cho (Appointed on 9 October 2025)Mr. Cheung Hung Kwong (Resigned on 9 October 2025) 註冊辦事處PO Box 309, Ugland House,Grand Cayman, KY1-1104,Cayman Islands REGISTERED OFFICEPO Box 309, Ugland House,Grand Cayman, KY1-1104,Cayman Islands 總辦事處暨主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 香港銅鑼灣告士打道280號世貿中心21樓2106室 Room 2106, 21/F.,World Trade Centre,280 Gloucester Road,Causeway Bay,Hong Kong 獨立核數師中正天恆會計師有限公司執業會計師註冊公眾利益實體核數師 INDEPENDENT AUDITORCCTH CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditor 法律顧問胡百全律師事務所李偉明律師行 LEGAL ADVISORSP. C. Woo & Co.Eddie Lee & Company, Solicitors 主要往來銀行中國銀行 PRINCIPAL BANKERBank of China 於開曼群島之主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEIN THE CAYMAN ISLANDS Tricor Services (Cayman Islands) Limited2nd Floor, Century Yard, Cricket Square,P.O. Box 902,Grand Cayman, KY1-1103,Cayman Islands Tricor Services (Cayman Islands) Limited2nd Floor, Century Yard, Cricket Square,P. O. Box 902,Grand Cayman, KY1-1103,Cayman Islands 於香港之股份過戶登記分處 BRANCH SHARE REGISTRAR AND TRANSFER OFFICEIN HONG KONG 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor,Hopewell Centre,183 Queen’s Road East,Wan Chai,Hong Kong 上市資料上市地點香港聯合交易所有限公司主板 LISTING INFORMATIONPlace of ListingMain Board of The Stock Exchange of Hong Kong Limited 股份代號1116 STOCK CODE1116 BOARD LOT10,000 Shares 每手買賣單位10,000股股份 COMPANY WEBSITEwww.hctechgp.com 公司網站www.hctechgp.com Condensed Consolidated Statement of Profit or Loss簡明綜合損益表 For the six months ended 31 December 2025截至二零二五年十二月三十一日止六個月 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As 31 December 2025於二零二五年十二月三十一日 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As 31 December 2025於二零二五年十二月三十一日 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 For the six months ended 31 December 2025截至二零二五年十二月三十一日止六個月 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註 For the six months ended 31 December 2025截至二零二五年十二月三十一日止六個月 1.GENERAL INFORMATION 1.一般資料 Huiyuan Cowins Technology Group Limited (formerly known as MayerHoldingsLimited)(the“Company”)is an exempted company withlimited liability incorporated in Cayman Islands and its registered office isPO Box 309, Ugland House, Grand Cayman, KY1-1104, Cayman Islands.The principal place of business is located at Room 2106, 21/F., WorldTrade Centre, 280 Gloucester Road, Causeway Bay, Hong Kong. 慧源同創科技集團有限公司（前稱美亞控股有限公司）（「本公司」）為一間在開曼群島註冊成立之獲豁免有限公司，其註冊辦事處為PO Box309, Ugland House, Grand Cayman, KY1-1104,Cayman Islands。主要營業地點位於香港銅鑼灣告士打道280號世貿中心21樓2106室。 The principal activities of the Company and its subsidiaries (collectively“the Group”) for the period from 1 July 2025 to 31 December 2025are investment holdings, manufacturing of steel pipes, steel sheets andother products made of steel and PCMs and facility farming operations. 於二零二五年七月一日至二零二五年十二 月三十一日期間，本公司及其附屬公司（統稱為「本 集 團」）之 主 要 業 務 為 投 資 控 股、製 造 鋼管、鋼片及其他鋼製品PCM及設施農業運營。 2.編製基準 2.BASIS OF PREPARATION The unaudited condensed consolidated interim financial informati