启明东方控股2025-2026 中期报告

2025/26(Formerly known as Hang Sang (Siu Po) International Holding Company Limited)(Hang Sang (Siu Po) International Holding Company Limited)(Incorporated in the Cayman Islands with limited liability)Stock Code: 3626 Contents 22 4679101143554 Corporate InformationCCCoorrrpppooorrraaattteeeIInnffoorrmmmaaatttiioonnn BOARD OF DIRECTORSExecutive Directors:Mr Lu Xiaoma(Chairman)Ms Xin Yue Jasmine Geffner(Chief Executive Officer)BOARD OF DIRECTORSExecutive Directors:ML Xi(Chi) Heidi Verrill Pickett Independent Non-executive Directors:Mr Ye ChangqingMs Heidi Verrill PickettMr Huang Walter Heidi Verrill Pickett BOARD COMMITTEESAudit CommitteeMr Ye Changqing(Chairman) Ms Heidi Verrill PickettMr Huang Walter Remuneration CommitteeMr Huang Walter(Chairman)Mr Lu XiaomaMr Ye Changqing Heidi Verrill Pickett Nomination CommitteeMs Heidi Verrill Pickett(Chairman)Ms Xin Yue Jasmine GeffnerMr Ye Changqing LEGAL ADVISERReed Smith Richards Butler LLP (FCPA, ACG, ACS) COMPANY SECRETARYMr Li Kit Chung(FCPA, ACG, ACS) AUDITOR Grant Thornton Hong Kong LimitedCertified Public Accountants andRegistered Public Interest Entity Auditor PRINCIPAL BANKSThe Hongkong and Shanghai Banking Corporation LimitedDBS Bank (Hong Kong) LimitedBank of China (Hong Kong) LimitedBank of Communications (Hong Kong) Limited Corporate InformationCCCoorrppoorraatteeIInnffoorrmmaattiioonn REGISTERED OFFICECricket SquareREGISTERED OFFICECricket Square Cricket SquareCricket Square Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsHt hiD i Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsHt hiD i HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGBlock C, 5/F., Gee Hing Chang Industrial Building 165C No. 16 Cheung Yue StreetCheung Sha WanKowloonHong Kong Conyers Trust Company (Cayman) Limited PRINCIPAL SHARE REGISTRARConyers Trust Company (Cayman) Limited Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICEUnion Registrars Limited 3382333301-04 Suites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth PointHong Kong 3626 STOCK CODE3626 www.eastnovaholdings.com WEBSITEwww.eastnovaholdings.com www.eastnovaholdings.com INVESTOR RELATIONSFor more information about the Group, please visitour company website on www.eastnovaholdings.com Independent Review Report To the board of directors of East Nova Holdings Limited(incorporated in the Cayman Islands with limited liability) INTRODUCTION 642Hang Sang (SiuPo) International Holding CompanyLimited343434 We have reviewed the interim financial report of East NovaHoldings Limited (formerly known as Hang Sang (Siu Po)International Holding Company Limited) (the “Company”)and its subsidiaries (together, the “Group”) set out onpages 6 to 42 which comprise the condensed consolidatedstatement of financial position as at 31 December 2025 andthe related condensed consolidated statement of profitor loss and other comprehensive income, condensedconsolidated statement of changes in equity and condensedconsolidated statement of cash flows for the six-monthperiod then ended, and notes to the interim financial report,including material accounting policy information. The RulesGoverning the Listing of Securities on The Stock Exchangeof Hong Kong Limited require the preparation of an interimfinancial report to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard34 “Interim Financial Reporting” (“HKAS 34”) as issued bythe Hong Kong Institute of Certified Public Accountants(“HKICPA”). The directors of the Company are responsiblefor the preparation and presentation of this condensedconsolidated interim financial report in accordance withHKAS 34. Our responsibility is to express a conclusion, based on ourreview, on the interim financial report, and to report ourconclusion, solely to you, as a body, in accordance with ouragreed terms of engagement, and for no other purpose. Wedo not assume responsibility towards or accept liability toany other person for the contents of this report. Independent Review Report SCOPE OF REVIEW 2410 We conducted our review in accordance with Hong KongStandard on Review Engagements 2410 “Review of InterimFinancial Information Performed by the IndependentAuditor of the Entity” as issued by the HKICPA. A review ofthe interim financial report consists of making enquiries,primarily of persons responsible for financial and accountingmatters, and applying analytical and other review procedures.A review is substantially less in scope than an auditconducted in accordance with Hong Kong Standards onAuditing and consequently does not enable us to obtainassurance that we would become aware of all significantmatters that might be identified in an audit. Accordingly, wedo not express an audit opinion. CONCLUSION 34 Based on our review, nothing has come