国际娱乐中期报告 2025/26

CONTENTS Corporate Information2Condensed Consolidated Statement ofComprehensive Income4Condensed Consolidated Statement ofFinancial Position5Condensed Consolidated Statement ofChanges in Equity7Condensed Consolidated Statement of Cash Flows9Notes to the Condensed ConsolidatedInterim Financial Statements11Management Discussion and Analysis40Other Information52 CorporateInformation公司資料 EXECUTIVE DIRECTORS HOWongMengAurelioJr.DizonTABLANTE Mr.HOWongMeng(ChairmanoftheBoardandChiefExecutiveOfficer)Mr.AurelioJr.DizonTABLANTE INDEPENDENT NON-EXECUTIVE DIRECTORS Danica Ramos LUMAWIG Mr.LUK Ching Kwan CorioMr.CHENGHongWaiMs.Danica Ramos LUMAWIG HOWongMengAurelioJr.DizonTABLANTE EXECUTIVE COMMITTEE Mr.HOWongMeng(CommitteeChairman)Mr.AurelioJr.DizonTABLANTE AUDIT COMMITTEE Danica Ramos LUMAWIG Mr.CHENGHongWai(CommitteeChairman)Mr.LUK Ching Kwan CorioMs.Danica Ramos LUMAWIG NOMINATION COMMITTEE Ms. Danica Ramos LUMAWIG(CommitteeChairman)Mr.HOWongMengMr.CHENGHongWai Danica Ramos LUMAWIGHOWongMeng Danica Ramos LUMAWIG REMUNERATION COMMITTEE Mr.LUK Ching Kwan Corio(CommitteeChairman)Mr.CHENGHongWaiMs. Danica Ramos LUMAWIG COMPANY SECRETARYMr.WONGWingKit HOWongMeng AUTHORISED REPRESENTATIVES Mr.HOWongMengMr.WONGWingKit REGISTERED OFFICE CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands CorporateInformation公司資料 HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS IN HONG KONG 8181802–1803 Suites 1802–1803, 18/F.Three Exchange Square8 Connaught Place, CentralHongKong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Suntera(Cayman)LimitedSuite3204,Unit2A,Block3BuildingD,P.O.Box1586GardeniaCourt,CamanaBayGrandCayman,KY1-1100CaymanIslands Suntera(Cayman)LimitedSuite3204,Unit2A,Block3BuildingD,P.O.Box1586GardeniaCourt,CamanaBayGrandCayman,KY1-1100CaymanIslands HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE 183171712–1716 ComputershareHongKongInvestorServicesLimitedShops1712–171617thFloor,HopewellCentre183Queen’sRoadEast,WanChaiHongKong PRINCIPAL BANKERS BDOUnibank,Inc.TheBankofEastAsia,LimitedChongHingBankLimitedHangSengBankLimitedUnionBankofthePhilippines,Inc.Philippine Bank of Communications BDOUnibank,Inc.UnionBankofthePhilippines,Inc. AUDITOR 11125 BDOLimitedCertified Public Accountantsand Public Interest Entity Auditor in accordance with the Accounting andFinancial Reporting Council Ordinance25thFloor,WingOnCentre111ConnaughtRoadCentralHongKong STOCK CODE 01009 TheStockExchangeofHongKongLimited01009 COMPANY WEBSITEwww.ientcorp.com www.ientcorp.com CondensedConsolidatedStatementofComprehensiveIncome簡明綜合全面收益表 Forthesixmonthsended31December2025 CondensedConsolidatedStatementofFinancialPosition簡明綜合財務狀況表 CondensedConsolidatedStatementofFinancialPosition(Continued)簡明綜合財務狀況表 CondensedConsolidatedStatementofChangesinEquity簡明綜合權益變動表 Forthesixmonthsended31December2025 CondensedConsolidatedStatementofChangesinEquity(Continued)簡明綜合權益變動表 Forthesixmonthsended31December2024 (a) (a)Merger reserve of the Group represents the difference between the share capitaland share premium of Cyber On-Air Multimedia Limited whose shares wereexchanged for the Company’s shares and the nominal amount of share capitalissued by the Company pursuant to the group reorganisation. Cyber On-AirMultimedia Limited was disposed of during the year ended 31 March 2008. (b) (b)The other reserves represent net effect of discount on acquisition of subsidiariesand premium on acquisition of additional interest in subsidiaries from a subsidiaryof the then intermediate parent arising during the year ended 31 March 2008 and31 March 2017 respectively. CondensedConsolidatedStatementofCashFlows簡明綜合現金流量表 Forthesixmonthsended31December2025 CondensedConsolidatedStatementofCashFlows(Continued)簡明綜合現金流量表 Forthesixmonthsended31December2025 NotestotheCondensedConsolidatedInterimFinancialStatements簡明綜合中期財務報表附註 Forthesixmonthsended31December2025 1. 1.GENERAL 聯交所Cricket Square, Hutchins Drive,P.O. Box 2681, Grand Cayman KY1-1111, CaymanIslands8181802–1803 International Entertainment Corporation was incorporated in theCayman Islands with limited liability and its shares are listed onthe Main Board of The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). The registered office of the Company is locatedat Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman KY1-1111, Cayman Islands, and the head office and principal place ofbusiness in Hong Kong of the Company is located at Suites 1802–1803, 18/F, Three Exchange Square, 8 Connaught Place, Central,Hong Kong. 本集團酒店營運業務菲律賓博彩營運業務現場活動業務 The Company is an investment holding company. The Companyand its subsidiaries (together the“Group”) were principally engagedin hotel operation (“Hotel Operation Business”), operating thegaming business as operator under provisional licence, leasing ofgaming venues at the hotel and casino complex in Metro Manila inthe Republic of the Philippines (the