首都创投2025/26中期报告

2024/25中 期 報 告2025/26Interim Report BOARD OF DIRECTORSExecutive DirectorsMr. Kong FanpengMr. Chan Cheong Yee Independent Non-executive DirectorsMs. Lai Fun YinMr. Cheung Wai KinMs. Luo Yanling AUDIT COMMITTEEMr. Cheung Wai Kin(Chairman)Ms. Lai Fun YinMs. Luo Yanling REMUNERATION COMMITTEE Mr. Cheung Wai Kin(Chairman)Ms. Lai Fun YinMs. Luo Yanling NOMINATION COMMITTEEMr. Cheung Wai Kin(Chairman)Ms. Lai Fun YinMs. Luo Yanling COMPANY SECRETARYMs. Chan Yuet Ching AUTHORISED REPRESENTATIVESMr. Chan Cheong YeeMs. Chan Yuet Ching INVESTMENT MANAGER 183353501-3508 Sinolink Securities (Hong Kong) Company LimitedUnit 3501-3508, 35/F, COSCO Tower183 Queen’s Road Central, Sheung WanHong Kong PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank Limited AUDITOR 1416609 Wilson & Partners CPA LimitedCertified Public AccountantsRegistered Public Interest Entity AuditorSuite 609, 6/F, China Insurance Group Building141 Des Voeux Road CentralCentral, Hong Kong HONG KONG SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands PRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 506, 5/FNew World Tower I18 Queen’s Road CentralHong Kong 1815506 www.capital-vc.com WEBSITEwww.capital-vc.com 02324 STOCK CODE02324 INTERIM FINANCIAL STATEMENTS The board (the “Board”) of directors (the “Director(s)”) of CapitalVCLimited(the“Company”)hereby announces the unauditedconsolidatedresults of the Company and its subsidiaries(the“Group”) for the six months ended 31 March 2026 (the “Period”).The unaudited condensed consolidated interim financial statements(the “Interim Financial Statements”) have not been audited by theCompany’s independent auditor but have been reviewed by theCompany’s audit committee (the “Audit Committee”). CONDENSED CONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY FOR THE SIX MONTHS ENDED 31 MARCH 2026 FOR THE SIX MONTHS ENDED 31 MARCH 2026 NOTES TO INTERIM FINANCIAL STATEMENTS 1. 1.GENERAL INFORMATION Cricket Square, Hutchins Drive, P.O. Box 2681,Grand Cayman KY1-1111, Cayman Islands1815 506 Capital VC Limited (the “Company”) was incorporated in the CaymanIslandsas an exempted company with limited liability under theCompanies Law of the Cayman Islands. The address of its registeredofficeis Cricket Square,Hutchins Drive,P.O.Box 2681,GrandCaymanKY1-1111,Cayman Islands.The address of its principalplace of business was Unit 506, 5/F, New World Tower 1, 18 Queen’sRoadCentral,Hong Kong.The Company’s shares are listed onthe Main Board of The Stock Exchange of Hong Kong Limited (the“StockExchange”). These condensed consolidated interim financialinformationare presented in Hong Kong dollars,unless otherwisestated. 2. 2.BASIS OF PREPARATION OF FINANCIAL STATEMENTS D234 The unaudited condensed consolidated financial statements (“InterimFinancial Statements”) have been prepared in accordance with theapplicable disclosure requirements of Appendix D2 to the Rules (the“ListingRules”)Governing the Listing of Securities on the StockExchange and Hong Kong Accounting Standard (“HKAS”) 34 “InterimFinancial Reporting” issued by the Hong Kong Institute of CertifiedPublic Accountants (“HKICPA”). The Interim Financial Statements should be read in conjunction withthe 2024/25 annual financial statements. The accounting policies andmethods of computation used in the preparation of these condensedconsolidated financial statements are consistent with those used in theannual financial statements for the year ended 30 September 2025. 3.ACCOUNTING POLICIES 3. TheCompany and its subsidiaries(collectively the“Group”)hasadoptedall the new and revised HKFRSs issued by the HKICPAthatare relevant to its operations and effective for its accountingperiod beginning on 1 October 2025. HKFRSs comprise Hong KongFinancial Reporting Standards (“HKFRS”); HKAS; and Interpretations.Theadoption of these new and revised HKFRSs did not result insignificant changes to the Group’s accounting policies, presentation ofthe Group’s financial statements and amounts reported for the currentperiod and prior years. The Group has not applied the new HKFRSs that have been issuedbut are not yet effective. The Company has already commenced anassessment of the impact of these new HKFRSs but is not yet in aposition to state whether these new HKFRSs would have a materialimpact on its results of operations and financial position. 4. 4.CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENT Inpreparing the Interim Financial Statements,the significantjudgements made by management in applying the Group’s accountingpolicies and the key sources of estimation uncertainty were the sameas those that applied to the consolidated financial statements f