保集健康2025中期报告

(Incorporated in the Cayman Islands with limited liability) Stock Code1246 INTERIM REPORT 目錄 2CORPORATE INFORMATION 4CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME 6CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION 10NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED INTERIM FINANCIALSTATEMENTS 8CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY 35MANAGEMENT DISCUSSION AND ANALYSIS 9CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS53 OTHER INFORMATION 公司資料Corporate Information BOARD OF DIRECTORSExecutive DirectorsMr. Yu Jinlong(Chairman)Mr. He Yu Non-Executive DirectorsDr. Tang Sing Hing, Kenny Independent Non-Executive Directors Ms. Mak Suet ManMr. Chan Chi HangMr. Liang Yanan BOARD COMMITTEESAudit Committee Ms. Mak Suet Man(Chairman)Mr. Chan Chi HangMr. Liang Yanan Nomination Committee Mr. Liang Yanan(Chairman)Ms. Mak Suet ManMr. Chan Chi Hang Remuneration Committee Mr. Chan Chi Hang(Chairman)Mr. Liang YananMs. Mak Suet Man COMPANY SECRETARYMr. Hui Hung Kwan AUTHORISED REPRESENTATIVESMr. He YuMr. Hui Hung Kwan REGISTERED OFFICE Windward 3,Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3,Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 公司資料Corporate Information AUDITOR 255151501 Infinity CPA LimitedCertified Public AccountantsRoom 1501, 15/F, Olympia Plaza255 King’s RoadNorth PointHong Kong LEGAL ADVISER 1817 Reed Smith Richards Butler LLP17/F One Island East18 Westlands RoadQuarry Bay, Hong Kong HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 167-16915 15/F, Toi Shan Association Building167-169 Hennessy RoadWan ChaiHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Ocorian Trust (Cayman) LimitedWindward 3,Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3,Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedCMB Wing Lung Bank Limited STOCK CODE 1246 1246 (Main Board of The Stock Exchange of Hong Kong Limited) www.boillhealthcare.com.hk WEBSITE www.boillhealthcare.com.hk 簡明綜合損 益 及 其他全面收 益 表Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 2025 簡明綜合損 益 及 其他全面收 益 表 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 September 2025 簡明綜合財務 狀 況 表Condensed Consolidated Statement of Financial Position At 30 September 2025 Condensed Consolidated Statement of Financial Position At 30 September 2025 簡明綜合權 益 變 動表Condensed Consolidated Statement of Changes in Equity For the six months ended 30 September 2025 簡明綜合現金 流量表Condensed Consolidated Statement of Cash Flows For the six months ended 30 September 2025 未 經審 核 簡明綜合中期財務報表附註Notes to the Unaudited Condensed Consolidated Interim Financial Statements For the six months ended 30 September 2025 1. 1.CORPORATE AND GROUP INFORMATION Windward3, Regatta Office Park, PO Box 1350,G r a n d C a y m a n K Y1-110 8 , C a y m a nIslands167-16915 Boill Healthcare Holdings Limited (the “Company”, togetherwith it s subsidiaries, the “Group”) is a limited liabilit ycompany incorporated in the Cayman Islands and its sharesare listed on The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). The registered address of the Companyis located at Windward 3, Regatta Office Park, PO Box 1350,Grand Cayman KY1-1108, Cayman Islands. The principal placeof business of the Company is located at 15/ F., Toi ShanA ssociation Building, 167-169 Hennessy Road, Wan Chai,Hong Kong. 33.18%19.15%6.13% At 30 September 2025, to the Company’s best knowledge,Boill International Co., Limited (“Boill International”) is theCompany’s largest shareholder, and owned approximately3 3 .18%o f t h e i s s u e d s h a r e s o f t h e Co m p a n y.B o i l lInternational is wholly-owned by Boill Holding Group Co.,Limited* (“Boill Holding”). Liyao Investment Limited (“LiyaoInvestment”) and Mr. Cai Weijie owned approximately19.15% and 6.13% of the issued shares of the Company,respectively. 75.88%100% Mr. Qiu Dongfang (“Mr. Qiu”), a former director of theCompany, indirectly owns 75.88% of Boill Holdings and 100%of Liyao Investment. 2. 2.BASIS OF GOING CONCERN These condensed consolidated financial statements have beenprepared in conformity with the principles applicable to agoing concern basis. The applicability of these principles isdependent upon continued availability of adequate finance orattaining profitable operations in future and the success ofthe below plans and measures in view of the excess of currentliabilities over current assets. 1,527,583,0001,252,073,000 A s at 30 September 2025, the Group’s current liabilitiesexceeded its current assets and its total liabil