看通集团二零二五/二六年中期报告

2Condensed Consolidated Statement ofProfit or Loss and Other Comprehensive Income 4Condensed Consolidated Statement ofFinancial Position 5Condensed Consolidated Statement ofChanges in Equity 6Condensed Consolidated Statement ofCash Flows 7Notes to the Condensed ConsolidatedFinancial Statements 23Management Discussion and Analysis 39Other Information 看通集團有限公司KANTONE HOLDINGS LIMITED 2025123162024 The board (the “Board”) of directors (the “Directors”) of Kantone HoldingsLimited (the “Company”) announces the unaudited condensed consolidatedresults of the Company and its subsidiaries (the “Group”) for the six monthsended 31 December 2025 (the “Period”) with comparative unaudited figuresfor the corresponding period in 2024 (the “Previous Period”) as follows: CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME 202512316 For the six months ended 31 December 2025 CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME(Continued) 202512316 For the six months ended 31 December 2025 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY For the six months ended 31 December 2025 CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS 202512316 For the six months ended 31 December 2025 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS 202512316 For the six months ended 31 December 2025 1.BASIS OF PREPARATION ANDACCOUNTING POLICIES 1. 34 The unaudited condensed consolidated financial statements of KantoneHoldings Limited (the “Company”) and its subsidiaries (collectively the“Group”) have been prepared in accordance with the Hong KongAccounting Standard (“HKASs”) 34 “Interim Financial Reporting” issuedbythe Hong Kong Institute of Certified Public Accountants(the“HKICPA”). In addition, the unaudited condensed consolidated financialstatementsinclude applicable disclosures required by the RulesGoverning the Listing of Securities on The Stock Exchange of HongKong Limited. 2025630 The unaudited condensed consolidated financial statements do notincludeall the information and disclosures required in the annualfinancialstatements,and should be read in conjunction with theGroup’s annual financial statements for the year ended 30 June 2025. 2. 2.PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated financial statements have beenpreparedon a historical cost basis.These unaudited condensedconsolidated financial statements are prepared in Hong Kong dollars(“HK$”) and all values are rounded to the nearest thousand exceptwhere otherwise indicated. 2025630會 計 The accounting policies adopted are consistent with those followed inthe preparation of the annual financial statements of the Group for theyear ended 30 June 2025 except that the Group has applied for thefirsttime,certain amendments to HKFRS Accounting Standards(“HKFRSs”) issued by the HKICPA that are effective for the currentperiod. 看通集團有限公司KANTONE HOLDINGS LIMITED 2. 2.PRINCIPAL ACCOUNTING POLICIES (Continued) TheHKICPA has issued a number of amendments to HKFRSsAccounting Standards that have first become effective since the currentaccounting period of the Group and the following amendments arerelevant to the Group: 2197181028 Amendments to HKAS 21Amendments to HKFRS 9 andHKFRS 7 Lack of ExchangeabilityAmendments to the Classification andMeasurement of FinancialInstruments Annual Improvements to HKFRSAccounting Standards Volume 11 HKFRS 18Presentation and Disclosure inFinancial StatementsAmendments to HKFRS 10 andHKAS 28Sale or Contribution of Assetsbetween an Investor and itsAssociate or Joint Venture APPLICATION OF NEW ACCOUNTINGSTANDARDS AND AMENDMENTS TO HKFRSs 20251231 Certainnew accounting standards and interpretations have beenpublished that are not mandatory for 31 December 2025 reportingperiodand have not been early adopted by the Group.Thesestandards are not expected to have a material impact on the Group inthecurrent or future reporting periods and on foreseeable futuretransactions. 3. 3.REVENUE AND SEGMENTINFORMATION (A) (A)REVENUE Revenue represents the amounts received and receivable forgoods sold and services provided by the Group to externalcustomers during the Period. The revenue of the Group comprises the following: 3. 3.REVENUE AND SEGMENTINFORMATION(Continued) (B) (B)SEGMENT INFORMATION Information regarding the Group’s reportable segments for thepurpose of resource allocation and performance assessment forthe Period is reported below: 3. 3.REVENUE AND SEGMENTINFORMATION(Continued) No information about segment assets and liabilities is presentedassuch information is not regularly provided to the chiefoperatingdecision maker for resource allocation andperformance assessment purposes. 4. 5. 看通集團有限公司KANTONE HOLDINGS LIMITED 5. 5.INCOME TAX EXPENSE(Continued) 31.45%2024 31.45% Pursuant to the rules and regulations of Germany, the Group is subjectto corporate income tax at 31.45% (2024: