LONG 投资集团二零二六年中期报告

(Incorporated in the Cayman Islands with limited liability)（於開曼群島註冊成立之有限公司）Stock Code 股份代號 : 2312 Corporate Information公司資料 The corporate information of the Group as of the dateof this report was as follows: BOARD OF DIRECTORSChairman and Non-executive DirectorMr. CAI Wensheng Executive DirectorsMr. LIN YanjunMr. CHIU Tak Wai Independent Non-executive DirectorsMs. ZHANG SuiningMr. CHOI Kam KeungMr. WANG Lijie AUDIT COMMITTEEMs. ZHANG Suining(Committee Chairperson)Mr. CHOI Kam KeungMr. WANG Lijie REMUNERATION COMMITTEEMr. CHOI Kam Keung(Committee Chairperson) Ms. ZHANG SuiningMr. WANG Lijie NOMINATION COMMITTEEMr. CAI Wensheng(Committee Chairperson)Mr. CHOI Kam KeungMs. ZHANG SuiningMr. WANG Lijie COMPANY SECRETARYMr. LIN Cheng AUTHORISED REPRESENTATIVESMr. LIN YanjunMr. LIN Cheng Cricket Square, Hutchins Drive REGISTERED OFFICECricket Square, Hutchins DriveP.O. Box 2681George TownGrand Cayman, KY1-1111Cayman Islands P.O. Box 2681George TownGrand Cayman, KY1-1111Cayman Islands 2026 Interim ReportLong Investment Corp PRINCIPAL PLACE OF BUSINESS INHONG KONG21/F, CAI Building54-58 Electric RoadTin HauHong Kong 54-5821 AUDITORRSM Hong KongCertified Public AccountantsRegistered Public Interest Entity Auditor LEGAL ADVISORJingtian & Gongcheng LLP CUSTODIANS Bright Smart Securities International (H.K.) LimitedHash Blockchain LimitedInteractive Brokers Hong Kong LimitedSuccess Securities Limited Hash Blockchain Limited SHARE REGISTRAR 1617 Tricor Investor Services Limited17th FloorFar East Finance CentreNo. 16 Harcourt RoadHong Kong PRINCIPAL BANKERS DBS Bank (Hong Kong) LimitedHang Seng Bank LimitedBank of China (Hong Kong) Limited STOCK CODE2312 2312 COMPANY WEBSITEhttp://www.longcorp.com http://www.longcorp.com 2Corporate Information The board (the “Board”) of directors (the “Directors”)of Long Investment Corp (the “Company”) announcesthe unaudited condensed results of the Company andits subsidiary (collectively the “Group”) for the sixmonths ended 30 June 2026 as set out in this interimreport. This interim report has been reviewed by theCompany’s Audit Committee. It has not been auditedor reviewed by the Company’s auditor. LONG CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME For the six months ended 30 June 2026 2026 Interim ReportLong Investment Corp CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME (Continued) For the six months ended 30 June 2026 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 June 2026 2026 Interim ReportLong Investment Corp CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION(Continued)As at 30 June 2026 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2026 2026 Interim ReportLong Investment Corp CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 30 June 2026 Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期財務報表附註For the six months ended 30 June 2026 1.GENERAL INFORMATION 1. The unaudited condensed interim financial statementsfor the six months ended 30 June 2026 of LongInvestmentCorp and its subsidiary have beenprepared in accordance with Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting”issued by the Hong Kong Institute of Certified PublicAccountants(the“HKICPA”)and the applicabledisclosuresrequired by the Rules Governing theListing of Securities on The Stock Exchange of HongKongLimited(the“Stock Exchange”).It wasauthorised for issue on 21 August 2026. LONG34 Theseunaudited condensed financial statementsshould be read in conjunction with the 2025 annualfinancial statements. The accounting policies (includingthe significant judgements made by management inapplying the Group’s accounting policies and the keysources of estimation uncertainty) and methods ofcomputationused in the preparation of theseunauditedcondensed financial statements areconsistent with those used in the annual financialstatements for the year ended 31 December 2025. These unaudited condensed consolidated interimfinancial statements do not include all of the financialrisk management information and disclosures requiredin annual financial statements and should be read inconjunction with the annual financial statements forthe year ended 31 December 2025. There has beenno change in the Group’s risk management policiesduring the six months ended 30 June 2026. 2026 Interim ReportLong Investment Corp 2.NEW AND AMENDED HKFRSACCOUNTING STANDARDS 2. The Group has applied, for the first time in the currentinterim period, the following amendments to HKFRSAccounting Standards as issued by the HKICPA,which are mandatorily effective for the annual reportingperiod beginning on 1 January 2026: Classification andMeasurement ofFinancial Instruments Amendments to HKFRS 9and HKFRS 7 Annual Improvements toHKFRS AccountingStandardsVolume 11 Their application has had no material effect on t