Interim Report Contents 2Corporate Information6Interim Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income8Interim Condensed Consolidated Statement of Financial Position10Interim Condensed Consolidated Statement of Changes in Equity11Interim Condensed Consolidated Statement of Cash Flows13Notes to the Interim Condensed Consolidated Financial Statements47Management Discussion and Analysis60Other Information Corporate Information公司資料 BOARD OF DIRECTORS Executive Directors Ms. Wang Kelly(Chairperson)(appointed with effect from 4 September 2025)Ms. Ding Ziyi(appointed with effect from 4 September 2025)Mr. Ho Chi Hong(Chairman)(resigned with effect from 25 September 2025)Mr. Chang Tin Duk Victor(resigned with effect from 25 September 2025) Non-Executive Director Mr. Law Ka Wing Eric(resigned with effect from 25 September 2025) Independent Non-Executive Directors Mr. Lu Guoqiang(appointed with effect from 25 September 2025)Ms. Xie Xiaolin(appointed with effect from 25 September 2025)Mr. Lu Yanjun(appointed with effect from 25 September 2025)Mr. Tam Tak Kei Raymond(resigned with effect from 25 September 2025)Mr. Li Tao(resigned with effect from 25 September 2025)Ms. Chen Yunxia(resigned with effect from 25 September 2025) AUDIT COMMITTEE Ms. Xie Xiaolin(Chairperson)(appointed with effect from 25 September 2025)Mr. Lu Guoqiang(appointed with effect from 25 September 2025)Mr. Lu Yanjun(appointed with effect from 25 September 2025)Mr. Tam Tak Kei Raymond(Chairman)(resigned with effect from 25 September 2025)Mr. Li Tao(resigned with effect from 25 September 2025)Ms. Chen Yunxia(resigned with effect from 25 September 2025) REMUNERATION COMMITTEE Mr. Lu Guoqiang(Chairman)(appointed with effect from 25 September 2025)Ms. Ding Ziyi(appointed with effect from 25 September 2025)Ms. Xie Xiaolin(appointed with effect from 25 September 2025)Ms. Chen Yunxia(Chairperson)(resigned with effect from 25 September 2025)Mr. Tam Tak Kei Raymond(resigned with effect from 25 September 2025)Mr. Li Tao(resigned with effect from 25 September 2025) NOMINATION COMMITTEE Ms. Wang Kelly(Chairperson)(appointed with effect from 25 September 2025)Mr. Lu Guoqiang(appointed with effect from 25 September 2025)Mr. Lu Yanjun(appointed with effect from 25 September 2025)Mr. Ho Chi Hong(Chairman)(resigned with effect from 25 September 2025)Mr. Tam Tak Kei Raymond(resigned with effect from 25 September 2025)Ms. Chen Yunxia(resigned with effect from 25 September 2025) COMPANY SECRETARY Ms. Leong Kai Weng Subrina(appointed with effect from 25 September 2025)Ms. Ding Ziyi(appointed with effect from 25 September 2025 andresigned with effect from 16 October 2025)Mr. Law Ka Wing Eric(appointed with effect from 31 March 2025 andresigned with effect from 25 September 2025)Ms. Fung Mei Ling(resigned with effect from 31 March 2025) CorporateInformation公司資料 AUTHORISED REPRESENTATIVES Ms. Ding Ziyi(appointed with effect from 25 September 2025)Ms. Leong Kai Weng Subrina(appointed with effect from 25 September 2025)Mr. Ho Chi Hong(resigned with effect from 25 September 2025)Mr. Law Ka Wing Eric(appointed with effect from 31 March 2025 andresigned with effect from 25 September 2025)Ms. Fung Mei Ling(resigned with effect from 31 March 2025) LEGAL ADVISERS TO THE COMPANY As to Hong Kong lawFangda Partners26/FOne Exchange Square8 Connaught PlaceCentral, Hong Kong 826 REGISTERED OFFICE Cricket SquareHutchins DrivePO Box 2681Grand CaymanKY1-1111 Cayman Islands Cricket SquareHutchins DrivePO Box 2681Grand CaymanKY1-1111 Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 77Ovest18 18/FOvest77 Wing Lok StreetSheung Wan, Hong Kong PRINCIPAL PLACE OF BUSINESS INSINGAPORE 16 Kian Teck WaySingapore 628749 16 Kian Teck WaySingapore 628749 Corporate Information公司資料 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins Drive PO Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins Drive PO Box 2681Grand Cayman KY1-1111Cayman Islands BRANCH SHARE REGISTRAR AND TRANSFEROFFICE 148212103B Boardroom Share Registrars (HK) Limited2103B, 21/F, 148 Electric RoadNorth Point, Hong Kong PRINCIPAL BANKERS United Overseas Bank LimitedDBS Bank LimitedChina Merchants Bank Co., LimitedHong Kong Branch AUDITOR 1131 HLB Hodgson Impey Cheng LimitedCertified Public Accountants31/F, Gloucester TowerThe Landmark11 Pedder StreetCentralHong Kong www.singtec.com.sg COMPANY’S WEBSITEwww.singtec.com.sg 3928 STOCK CODE3928 The board (the “Board”) of directors (the “Directors”) ofChinaNext-Gen Commerce and Supply Chain Limited(the “Company”) announces the unaudited condensedconsolidatedinterim results of the Company and itssubsidiaries (collectively, the “Group”) for the six monthsended31 March 2026(the“Interim Results”)togetherwith the comparative figures for the six months ended 31March 2025. INTERIM CONDENSED CO