怡俊集团控股2025中期报告

Contents 2Corporate Information4Management Discussion and Analysis12Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income13Condensed Consolidated Statement of Financial Position15Condensed Consolidated Statement of Changes in Equity16Condensed Consolidated Statement of Cash Flows18Notes to the Condensed Consolidated Financial Information30Other Information Corporate Information DIRECTORSExecutive Directors Mr. Ng Wing Woon Dave (Chairman and Chief Executive Officer)Mr. Qu Rong (appointed on 13 January 2026)Mr. Ng Wing Shing (resigned on 13 January 2026) Independent Non-Executive Directors Mr. Lo Chi WangDr. Gong Zhaolong (appointed on 21 January 2026)Ms. To Sau Man (appointed on 21 January 2026)Professor Pong Kam Keung (resigned on 21 January 2026)Ms. Cheng Shing Yan (resigned on 21 January 2026) AUDIT COMMITTEEMs. To Sau Man (Chairperson) (appointed on 21 January 2026) Mr. Lo Chi WangDr. Gong Zhaolong (appointed on 21 January 2026)Professor Pong Kam Keung (resigned on 21 January 2026)Ms. Cheng Shing Yan (resigned on 21 January 2026) NOMINATION COMMITTEEMs. To Sau Man (Chairperson) (appointed on 21 January 2026) Mr. Ng Wing Woon DaveDr. Gong Zhaolong (appointed on 21 January 2026)Professor Pong Kam Keung (resigned on 21 January 2026)Ms. Cheng Shing Yan (resigned on 21 January 2026) REMUNERATION COMMITTEEMs. To Sau Man (Chairperson) (appointed on 21 January 2026) Mr. Lo Chi WangDr. Gong Zhaolong (appointed on 21 January 2026)Professor Pong Kam Keung (resigned on 21 January 2026)Mr. Ng Wing Woon Dave (resigned on 21 January 2026) COMPANY SECRETARYMr. Lam Tak Ming (appointed on 21 January 2026) Mr. Leung Hoi Ki (resigned on 21 January 2026) AUTHORISED REPRESENTATIVESMr. Ng Wing Woon Dave Mr. Lam Tak Ming (appointed on 21 January 2026)Mr. Leung Hoi Ki (resigned on 21 January 2026) INDEPENDENT AUDITORSHINEWING (HK) CPA Limited Certified Public AccountantsRegistered Public Interest Entity Auditors Corporate Information PO Box 500, Suite 210, 2nd Floor REGISTERED OFFICE IN THE CAYMAN ISLANDSPO Box 500, Suite 210, 2nd Floor Windward III, Regatta Office ParkGrand Cayman, KY1-1106Cayman Islands Windward III, Regatta Office ParkGrand Cayman, KY1-1106Cayman Islands(with effect from 1 February 2026) HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGUnit G, 7th Floor, Kingsway Industrial Building, 167-17527G Phase 2, 167-175 Wo Yi Hop Road,Kwai Chung, New Territories, Hong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE IN THE CAYMAN ISLANDSAppleby Global Services (Cayman) Limited Appleby Global Services (Cayman) LimitedPO Box 500, Suite 210, 2nd FloorWindward III, Regatta Office ParkGrand Cayman, KY1-1106Cayman Islands PO Box 500, Suite 210, 2nd FloorWindward III, Regatta Office ParkGrand Cayman, KY1-1106Cayman Islands(with effect from 1 February 2026) BRANCH SHARE REGISTRAR AND TRANSFEROFFICE IN HONG KONGBoardroom Share Registrars (HK) Limited 148212103B 2103B, 21/F,148 Electric Road,North Point, Hong Kong PRINCIPAL BANKERSBank of China (Hong Kong) LimitedBank of Communications (Hong Kong) Limited www.easysmart.com.hk COMPANY WEBSITEwww.easysmart.com.hk 02442 STOCK CODE02442 Management Discussion and Analysis The board (the “Board”) of directors (the “Directors”) of EasySmart Group Holdings Limited (the “Company”) is pleased topresent the unaudited condensed consolidated financial results ofthe Company and its subsidiaries (collectively, the “Group”) for thesix months ended 31 December 2025 (the “Period”), together withthe comparative figures for the corresponding six months ended 31December 2024 (the “Corresponding Period”). INTRODUCTION OF PASSIVE FIRE PROTECTIONWORKS Passive fire safety provisions refer to permanent building featuresand architectural aspects of a building that prevent fire developmentand spread. Examples include fire rated doors, fire rated boards andpartitions, fire and smoke dampers, smoke curtains, fire resistantcoatings and plasters, linings with low combustibility, etc. Passive fire protection works are specialist works which covers thedesign, supply, installation, maintenance, alteration and addition ofvarious fire protection materials and components that prevent firedevelopment and spread. Passivefire protection is typically implemented throughmulti-pronged approach. Major objectives are segmented in thefollowing aspects: • •Fireproofing, refers to the application of chemical material towithstand potential fire damage. For instance, spraying fireresistant paint, namely intumescent paint onto metal windowframes is conducive to alleviating the rate of penetration offire and extending the amount of time to evacuate. • •Compartmentation,refers to erecting specially designedbarriers and partitions to contain smoke and fire. For instance,serviceproviders place fire rated doors strategically toinhibit the passage of flame and smoke, as well as providingclear escape path. Fire wall and fire rated board, is anothercompa