万邦投资中期业绩报告2026

CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事 Executive Directors Mr. Chung Yin Shu, Frederick(Chairman)Mr. Tsang On Yip, Patrick(Mr. Kenneth Lau as his alternate) 非執行董事 Non-executive Directors Mr. Chung Wai Shu, RobertMr. Wong Tak Wai 獨立非執行董事 Independent Non-executive Directors Mr. Yuen Sik Ming, PatrickMs. Ling Kit SumMr. Tan Leng Cheng, Aaron COMPANY SECRETARY 公司秘書 Mr. Chung Wai Shu, Robert 審核委員會 AUDIT COMMITTEE Mr. Yuen Sik Ming, Patrick(Chairman)Mr. Chung Wai Shu, RobertMr. Wong Tak WaiMs. Ling Kit SumMr. Tan Leng Cheng, Aaron 薪酬委員會及提名委員會 REMUNERATION COMMITTEE ANDNOMINATION COMMITTEE Mr. Yuen Sik Ming, Patrick(Chairman)Mr. Chung Yin Shu, FrederickMr. Chung Wai Shu, RobertMs. Ling Kit SumMr. Tan Leng Cheng, Aaron CORPORATE INFORMATION公司資料 核數師 AUDITOR PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22/F, Prince’s BuildingCentral, Hong Kong 律師 SOLICITORS Woo Kwan Lee & Lo 銀行 BANKERS The Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank Limited 股票註冊及過戶辦事處 SHARE REGISTRARS AND TRANSFER OFFICE 1831717121716 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17/F.,Hopewell Centre183 Queen’s Road EastHong Kong 註冊辦事處 REGISTERED OFFICE 3321024 Rooms 2102–4, Melbourne Plaza33 Queen’s Road CentralHong Kong 股份代號00158 STOCK CODE Hong Kong Stock Exchange 00158 網址 WEBSITE www.irasia.com/listco/hk/melbourneweb www.irasia.com/listco/hk/melbourneweb CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME簡明綜合全面收益表 CONDENSED CONSOLIDATED BALANCE SHEET簡明綜合資產負債表 CONDENSED CONSOLIDATED BALANCE SHEET簡明綜合資產負債表 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表 NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION未經審核簡明綜合中期財務資料附註 1.編製基準 1.BASIS OF PREPARATION 34 The Unaudited Condensed Consolidated Interim FinancialInformation has been prepared in accordance with HongKong Accounting Standard (“HKAS”) 34 “Interim FinancialReporting” issued by the Hong Kong Institute of Certified PublicAccountants (“HKICPA”). 20259302025 The Unaudited Condensed Consolidated Interim FinancialInformation should be read in conjunction with the Group’sannual audited consolidated financial statements for theyear ended 30 September 2025 (the “2025 Annual FinancialStatements”), which have been prepared in accordance withthe HKFRS Accounting Standards as issued by the HKICPA. NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION未經審核簡明綜合中期財務資料附註 1.編製基準 1.BASIS OF PREPARATION(cont’d) 2025 The accounting policies and methods of computation usedin the preparation of the Unaudited Condensed ConsolidatedInterim Financial Information are consistent with those set out inthe 2025 Annual Financial Statements, except for the adoptionof the following amendments to existing standards issued bythe HKICPA: (a)採納對準則的修訂 (a)Adoption of amendments to standards 2026930 The Group has adopted the following amendments tostandards which are mandatory for the financial yearending 30 September 2026: 211 Amendments to HKAS 21 andHKFRS 1Lack of Exchangeability The adoption of these amendments to standards did nothave any significant effect on the results and financialposition of the Group. NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION未經審核簡明綜合中期財務資料附註 1.編製基準 (b)尚未生效的新訂準則、準則的修訂及詮釋202610117910711(i)97(i)1028(iii)18(ii)19(ii)5(ii)97(i)(i)2026101(ii)2027101(iii) 1.BASIS OF PREPARATION(cont’d) (b)New standards, amendments to standardsand interpretation which are not yet effective The following new standards, amendments to standardsand interpretation are mandatory for accounting periodsbeginning on or after 1 October 2026 or later periods butwhich the Group has not early adopted: Amendments to HKFRS 1,HKFRS 7, HKFRS 9,HKFRS 10 and HKAS 7 (i)To be applied by the Group from 1 October 2026.(ii)To be applied by the Group from 1 October 2027.(iii)The effective date is to be determined. NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION未經審核簡明綜合中期財務資料附註 1.編製基準 1.BASIS OF PREPARATION(cont’d) (b)尚未生效的新訂準則、準則的修訂及詮釋 (b)New standards, amendments to standardsand interpretation which are not yet effective(cont’d) 18 The Group will apply these new standards, amendmentsto standards and interpretation as and when they becomeeffective. The Group is in the process of making anassessment of what the impact of these developments areexpected to be in the period of initial application. Based onpreliminary assessment, except for HKFRS 18 which mayhave impact to the presentation of consolidated financialstatements from its mandatory effective date, none of theremaining new standards, amendments to standards andinterpretation are expected to have a significant effect onthe Group’s consolidated financial statements. 2.PRINCIPAL ACTIVITIES 2.主要業務 The principal activity of the Company and