其士國際：二零二四/二五年中期報告

2024/25 Contents 目錄 Corporate Information Condensed Consolidated Income Statement Condensed Consolidated Statement of Comprehensive Income Condensed Consolidated Statement of Financial Position Condensed Consolidated Statement of Changes in Equity 8 Condensed Consolidated Statement of Cash Flows Notes to the Condensed Consolidated Financial Statements Management Discussion and Analysis Financial Review Other Information Corporate Information企業資料 CHAIRMAN EMERITUSThe late Dr. CHOW Yei Ching EXECUTIVE DIRECTORS Mr. KUOK Hoi Sang(Chairman and Managing Director)Mr. TAM Kwok Wing(Deputy Managing Director)Mr. HO Chung LeungMr. MA Chi WingMiss Lily CHOW NONEXECUTIVE DIRECTORMr. CHOW Vee Tsung, Oscar INDEPENDENT NONEXECUTIVE DIRECTORS Professor POON Chung KwongMr. Irons SZEMr. SUN Leland Li HsunMs. KWAN Angelina Agnes SECRETARYMr. MUI Chin Leung AUDITOR PricewaterhouseCoopersCertified Public Accountantsand Registered Public Interest Entity Auditor22nd Floor, Prince’s BuildingCentral, Hong Kong PRINCIPAL BANKERS Berkadia Commercial Mortgage LLC Bank of China (Hong Kong) LimitedBerkadia Commercial Mortgage LLCChong Hing Bank LimitedHang Seng Bank LimitedShanghai Commercial Bank LimitedThe Bank of East Asia, LimitedThe Hongkong and Shanghai Banking Corporation Limited SOLICITORS Conyers Dill & PearmanDeaconsMayer BrownRobertsons Corporate Information企業資料 Clarendon House2 Church StreetHamilton HM 11Bermuda REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL PLACE OF BUSINESS (852) 2318 1818(852) 2757 5138 22nd Floor, Chevalier Commercial Centre8 Wang Hoi Road, Kowloon BayHong KongTelephone:(852) 2318 1818Facsimile:(852) 2757 5138 PRINCIPAL SHARE REGISTRAR ANDTRANSFER AGENT MUFG Fund Services (Bermuda) Limited4th Floor, North Cedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor, North Cedar House41 Cedar AvenueHamilton HM 12Bermuda BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG Tricor Standard Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong 25 SHARE LISTING The Stock Exchange of Hong Kong LimitedStock Code: 25 http://www.chevalier.com WEBSITEhttp://www.chevalier.com Condensed Consolidated Income Statement 簡明綜合收益表For the six months ended 30 September 2024截至二零二四年九月三十日止六個月 Condensed Consolidated Statement of Comprehensive Income 簡明綜合全面收益表For the six months ended 30 September 2024截至二零二四年九月三十日止六個月 The notes on pages 12 to 38 are integral parts of these unaudited condensedconsolidated financial statements. Condensed Consolidated Statement of Financial Position 簡明綜合財務狀況表 As at 30 September 2024於二零二四年九月三十日 簡明綜合財務狀況表 As at 30 September 2024於二零二四年九月三十日 1238 The notes on pages 12 to 38 are integral parts of these unaudited condensedconsolidated financial statements. Condensed Consolidated Statement of Changes in Equity 簡明綜合權益變動表 For the six months ended 30 September 2024截至二零二四年九月三十日止六個月 Condensed Consolidated Statement of Changes in Equity 簡明綜合權益變動表 For the six months ended 30 September 2024截至二零二四年九月三十日止六個月 1238 Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表 For the six months ended 30 September 2024截至二零二四年九月三十日止六個月 Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表For the six months ended 30 September 2024截至二零二四年九月三十日止六個月 Notes to the Condensed Consolidated Financial Statements 簡明綜合財務報表附註 For the six months ended 30 September 2024截至二零二四年九月三十日止六個月 1 1BASIS OF PREPARATION 34 The unaudited condensed consolidated interim financial statementshave been prepared in accordance with Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting” issued by theHong Kong Institute of Certified Public Accountants (“HKICPA”) aswell as with the applicable disclosure requirements of Appendix 16 tothe Rules Governing the Listing of Securities (the “Listing Rules”) onThe Stock Exchange of Hong Kong Limited (the “Stock Exchange”).These unaudited condensed consolidated interim financial statementsshould be read in conjunction with the annual consolidated financialstatements for the year ended 31 March 2024, which have beenprepared in accordance with Hong Kong Financial ReportingStandards (“HKFRS”). 2 2MATERIAL ACCOUNTING POLICY INFORMATION Except as described below, the accounting policies applied in theseunaudited condensed consolidated interim financial statements areconsistent with those as described in the annual consolidatedfinancial statements for the year ended 31 March 2024. Taxes on income in the interim periods are accrued using the tax ratesthat would be applicable to expected total annual earnings. (a) (a)Amendments to standards and interpretation that areeffective for the Group’s financial year beginning on 1 April2024 The HKICPA has issued the following amendments to standardsand interpretation for the financial year of the Group beginningon 1 April 2024: •1•77•16•5 •HKAS 1 (amendments), “Classification of Liabilities asCurrent or Non-c