FF301 股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年8月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 愛帝宮母嬰健康股份有限公司 呈交日期: 2025年9月3日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00286 | 說明 | | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | | 法定/註冊股本 | | | 上月底結存 | | | 2,000,000,000 | HKD | | 0.4 | HKD | | | 800,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | | 本月底結存 | | | 2,000,000,000 | HKD | | 0.4 | HKD | | ...

格隆汇8月29日丨*ST绿康(002868.SZ)公布2025年半年度报告，上半年公司实现营业收入2.94亿元，同比 下降9.97%；归属于上市公司股东的净利润-5857.09万元；归属于上市公司股东的扣除非经常性损益的 净利润-6307.996万元；基本每股收益-0.38元。 ...

(1)進一步延遲刊發二零二四年度業績及寄發二零二四年度報告； (2)二零二四年股東週年大會延期； AIDIGONG MATERNAL & CHILD HEALTH LIMITED 愛帝宮母嬰健康股份有限公司 （股份代號 ： 286） （於百慕達註冊成立之有限公司） 內幕消息 (3)延遲刊發二零二五中期業績及寄發二零二五中期報告； (4)變更香港主要辦事處；及 (5)繼續停牌 本公告乃由愛帝宮母嬰健康股份有限公司（「本公司」，連同其附屬公司統稱「本 集團」）根據香港聯合交易所有限公司證券上市規則（「上市規則」）第13.09條及第 13.49(6)條以及證券及期貨條例（香港法例第571章）第XIVA部項下之內幕消息條文 （定義見上市規則）作出。 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確性或完 整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部分內容而產生或因倚賴該等內 容而引致的任何損失承擔任何責任。 根據上市規則第13.49(6)條及第13.48(1)條，本公司須不遲於二零二五年八月三十一 日刊發本集團截至二零二五年六月三十日止六個月的中期業績（「二零二五中期業 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何 部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 愛帝宮母嬰健康股份有限公司 AIDIGONG MATERNAL & CHILD HEALTH LIMITED （股份代號 ： 286） （於百慕達註冊成立之有限公司） 復牌進展之季度更新 本公告乃由愛帝宮母嬰健康股份有限公司（「本公司」，連同其附屬公司統稱「本集 團」）根據香港聯合交易所有限公司證券上市規則（「上市規則」）第13.09條及13.24A條 以及證券及期貨條例（香港法例第571章）第XIVA部項下之內幕消息條文（定義見上 市規則）作出。 茲提及本公司日期為二零二五年一月十七日、三月五日、十三日、十八日、四月二 日、三十日及八月二十日的公告（統稱為「該等公告」），內容涉及（其中包括）(i)聯交 所制定之恢復股份買賣之指引（「復牌指引」）；(ii)本公司股份恢復買賣之季度更新； 及(iii)有關（其中包括）指稱應付深圳愛帝宮債務及朱昱霏女士就行使在深圳愛帝宮 的股東權利與廣東萬佳的分歧的法律訴訟 ...

FF301 股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年7月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 愛帝宮母嬰健康股份有限公司 呈交日期: 2025年8月4日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00286 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 2,000,000,000 | HKD | | 0.4 | HKD | | 800,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 2,000,000,000 | HKD | | 0.4 | HKD | | 800,000,000 | | ...

Core Viewpoint - The postpartum care and recovery market in China is experiencing significant growth, driven by increasing consumer spending and awareness of health and wellness among modern women, with the market expected to exceed 200 billion yuan by 2030 [1][20]. Group 1: Industry Overview - Postpartum care and recovery refers to the recovery and maintenance that women require after childbirth due to physical weakness, which is gaining attention as women invest more in their health and wellness [1][2]. - The market size for postpartum care and recovery in China is projected to reach 67.5 billion yuan in 2024, representing a year-on-year growth of 13.6%, with postpartum recovery and care markets at 22.7 billion yuan and 44.8 billion yuan respectively [1][8]. Group 2: Market Segmentation - Postpartum care services can be categorized into confinement centers and postpartum doulas, with confinement centers gaining popularity due to their professional services and management, leading to a market size increase from 11.3 billion yuan in 2020 to 29.6 billion yuan in 2024, a compound annual growth rate of 27.2% [1][10][12]. - The postpartum doula market is also growing, with a projected market size of 15.1 billion yuan in 2024, reflecting a year-on-year growth of 4.1% [1][16]. Group 3: Consumer Trends - The increasing living standards and changing consumption concepts are driving more families to hire postpartum doulas for maternal and newborn care, while the rising wages of doulas due to supply-demand imbalances are further expanding the market [1][16]. - The consumer spending on healthcare has risen significantly, with per capita healthcare expenditure increasing from 1,165 yuan in 2015 to 2,547 yuan in 2024, indicating a growing willingness to invest in postpartum care [1][6]. Group 4: Competitive Landscape - The postpartum care and recovery market in China is highly fragmented, with approximately 6,300 confinement centers and 2,600 postpartum doula service providers, leading to intense competition [1][18]. - The top five companies in the industry hold only 3.7% of the market share, indicating a diverse range of players, with brands like Saint Bella and Aidi Palace being well-known [1][18]. Group 5: Future Trends - The industry is expected to continue expanding, with a forecasted market size exceeding 200 billion yuan by 2030, driven by increased awareness of postpartum recovery among women [1][20]. - The industry is moving towards standardization and regulation, with ongoing efforts to improve oversight and quality standards [1][21]. - There is a trend towards more diverse and professional services, with companies enhancing employee training and exploring varied service offerings to meet consumer demands [1][23]. - The industry is also accelerating its digital transformation, utilizing information technology to improve service efficiency and quality [1][24].

Core Viewpoint - JunDa Co., Ltd. has undergone significant changes in its shareholder structure and financial performance following its recent IPO in Hong Kong, marking its entry as the first "A+H" listed company in the photovoltaic industry [1][2]. Shareholder Changes - The largest individual shareholder, Su Xianze, reduced his stake from 6.19% to 4.71%, no longer qualifying as a major shareholder [1][2]. - Su Xianze's shareholding was diluted due to the issuance of new shares during the IPO process, which resulted in a passive dilution of 1.3% [1][2]. - The combined shareholding of the controlling shareholder and concerted parties decreased from 23.24% to 17.71% following the IPO [2]. IPO Details - JunDa Co., Ltd. listed on the Hong Kong Stock Exchange on May 8, with an issue price of HKD 22.15 per share, raising a net amount of HKD 1.292 billion [2]. - The successful IPO has led to a dilution of the controlling shareholder's stake, impacting the overall ownership structure [2]. Financial Performance - For the year 2024, JunDa Co., Ltd. reported a revenue of CNY 9.952 billion, a significant decline of 46.66% year-on-year, with nearly all revenue derived from photovoltaic cells [5]. - The company recorded a net loss attributable to shareholders of CNY 0.591 billion, marking a shift from profit to loss [5]. - The gross margin for photovoltaic cells was reported at 0.48% [5]. Industry Position - JunDa Co., Ltd. entered the photovoltaic sector by acquiring a 51% stake in Jietai Technology in 2021, further solidifying its position in the industry [3][4]. - The company transitioned from automotive parts to focus exclusively on the research, production, and sales of photovoltaic cells in 2022 [4].

Core Viewpoint - Yingtong Communications Co., Ltd. (stock code "002861") has experienced significant stock price increases, indicating strong market expectations for its strategic transformation towards the health industry [1][2]. Group 1: Company Overview - Yingtong Communications primarily produces acoustic products, power and data transmission products, and precision components, mainly applied in the consumer electronics sector [1]. - The company is transitioning towards the health industry, launching the Yinde Health brand strategy on January 18, which signifies its entry into a high-growth market [1]. Group 2: Financial Performance - For the fiscal year 2024, Yingtong Communications forecasts a net profit attributable to shareholders of 12 million to 17 million yuan, a significant turnaround from a loss of 79.03 million yuan in the previous year [2]. - The company expects a reduction in net loss after excluding non-recurring gains and losses, projecting a loss of 72 million to 77 million yuan, compared to a loss of 90.45 million yuan in the prior year [2]. - The anticipated improvement in profitability is attributed to increased operating revenue and the sale of its wholly-owned subsidiary, generating an investment gain of approximately 68.44 million yuan [2]. Group 3: Market Sentiment - Market sentiment towards Yingtong Communications is optimistic, driven by expectations of successful transformation and the positive earnings forecast [2].

Revenue and Profit Performance - Revenue from maternity service business decreased by 10.6% to HKD 274.7 million due to RMB depreciation, cautious consumer spending, and losses from newly opened maternity centers[6] - Revenue for the period was approximately HKD 274.7 million, a decrease of 10.6% compared to HKD 307.2 million in the same period last year, primarily due to RMB depreciation and cautious consumer spending[9] - Gross profit for the period was HKD 70.2 million, a decrease of 24.7% compared to HKD 93.2 million in the same period last year, with a gross margin of 25.5% compared to 30.3% last year[9] - Net loss for the period was HKD 39.4 million, an increase of HKD 16.4 million compared to a net loss of HKD 22.9 million in the same period last year, driven by RMB depreciation, cautious consumer spending, and losses from newly opened centers[13] - Adjusted loss for the period was HKD 6.2 million, compared to an adjusted profit of HKD 18.0 million in the same period last year, after adjusting for non-cash and one-time items[16] - Revenue for the six months ended June 30, 2024, decreased to HKD 274.735 million from HKD 307.229 million in the same period in 2023, representing a decline of approximately 10.6%[46] - Gross profit for the period dropped to HKD 70.173 million from HKD 93.178 million year-over-year, reflecting a decrease of about 24.7%[46] - Operating loss for the six months ended June 30, 2024, was HKD 15.633 million, compared to an operating profit of HKD 13.535 million in the same period in 2023[46] - Net loss attributable to the company's owners increased to HKD 39.194 million from HKD 23.656 million year-over-year[47] - Total comprehensive loss for the period was HKD 54.342 million, slightly lower than the HKD 63.366 million loss in the same period in 2023[47] - Revenue from external customers for the six months ended June 30, 2024, was 274,735 thousand HKD, a decrease from 307,229 thousand HKD in the same period in 2023[64] - Revenue from maternity services decreased to HK$274.735 million from HK$307.229 million in the previous year[56] - The company reported a period loss of 22,925 thousand HKD for the six months ended June 30, 2024, after deducting unallocated expenses of 38,900 thousand HKD[59] - The company's attributable basic and diluted loss for the period was HK$39,194,000, compared to HK$23,656,000 in the same period last year[70] Business Expansion and Operations - The company expanded its core maternity business to 12 cities with 21 stores, including new entries in Foshan and Chongqing[5] - The company opened 21月子中心门店 across 12 cities, including new locations in Foshan and Chongqing, as part of its expansion strategy[8] - Administrative expenses increased by 16.2% to HKD 35.6 million, mainly due to the accelerated expansion under the "Five-Year Fifty-City Plan"[10] - The company reported a segment performance of 15,975 thousand HKD for the six months ended June 30, 2024, with the maternity services segment contributing 16,775 thousand HKD[59] - Total assets as of June 30, 2024, were 1,893,487 thousand HKD, with the maternity services segment accounting for 1,419,046 thousand HKD[60] - Total liabilities as of June 30, 2024, were 1,135,580 thousand HKD, with the maternity services segment contributing 685,954 thousand HKD[60] - The maternity services segment reported a segment loss of HK$3.184 million, contributing to a total segment loss of HK$3.881 million[57] - Unallocated expenses, including depreciation and general office expenses, amounted to HK$35.474 million[57] Financial Management and Debt - The company implemented a "three-for-one" rights issue to alleviate debt issues caused by the pandemic, with active participation from shareholders[4] - Financial costs decreased by 24.7% to HKD 24.1 million, primarily due to reduced interest expenses on borrowings and lease liabilities[12] - The company completed a rights issue on May 14, 2024, issuing 1,478,338,324 rights shares at HK$0.042 per share, raising approximately HK$56.30 million net of expenses[30] - Of the net proceeds from the rights issue, HK$39.7 million was used to repay outstanding debts, HK$5.0 million for expanding the maternity service business, and HK$4.5 million for general working capital[31] - The remaining unused net proceeds from the rights issue are expected to be utilized by the first quarter of 2025, subject to market conditions[32] - The outstanding balance of the loan related to the acquisition of Shenzhen Aidikang Maternal and Child Health Management Co., Ltd. was approximately RMB 291.5 million as of June 30, 2024, with 94.95% equity in Shenzhen Aidikang pledged as collateral[27] - The company's subsidiary, Guangdong Wanjia Health Industry Group, has a loan facility of RMB 340,000,000 from Dongguan Rural Commercial Bank, with an interest rate ranging from 5.40% to 6.75%, and RMB 313,303,000 was utilized as of June 30, 2024[78] - Shenzhen Aidigong secured a RMB 3,000,000 working capital loan from China CITIC Bank with an interest rate of the bank's base rate plus 0.85%, due for repayment on November 26, 2024[78] - As of June 30, 2024, the company's total borrowings were HKD 316,527,000, with RMB-denominated borrowings accounting for the majority[78] - The company has bonds payable of HKD 45,000,000 due between October 2024 and March 2025, with interest rates ranging from 13.02% to 14.43%[79] Corporate Governance and Shareholder Structure - The company's board underwent significant changes to improve governance and decision-making capabilities, reducing the number of directors and introducing experienced industry professionals[4] - The company has adopted the Corporate Governance Code and complies with its provisions, with Ms. Wang Aier appointed as Executive Director, Chairman, and CEO on April 7, 2024[41] - As of June 30, 2024, the company's directors and top executives held significant equity stakes, with Ms. Wang Aier holding 9.05% and Mr. Li Jialong holding 6.31% and 3.38% of the issued share capital respectively[33] - Ms. Zhu Yufei holds a beneficial interest in 167,161,755 shares and is deemed to have interests in 466,666,666 shares through controlled entities, totaling 10.72% of the issued share capital[35] - Mr. Zhang Weiquan is deemed to have interests in 372,989,671 shares through Champion Dynasty Limited, representing 6.31% of the issued share capital[35] - Zhuhai Deyou Bohui Enterprise Management Consulting Center holds 374,531,836 shares, representing 6.33% of the issued share capital[35] - Zhuhai Gaoling Deyou Investment Management Co., Ltd. is deemed to have interests in 374,531,836 shares through Zhuhai Deyou Bohui, representing 6.33% of the issued share capital[35] Share Issuance and Capital Structure - Issued 1,478,338,324 new shares at HKD 0.042 per share on May 14, 2024, increasing share capital by HKD 56,300,000[18] - Total issued ordinary shares increased to 5,913,353,298 as of June 30, 2024, from 4,435,014,974 on December 31, 2023[19] - Share options plan allows for a maximum of 431,501,497 options, representing 10% of issued share capital as of June 28, 2022[23] - Share incentive plan allows for a maximum of 3% of issued share capital to be awarded as incentive shares[24] - The company granted 63,500,000 reward shares to 69 selected individuals under the Share Award Scheme on November 12, 2021, with specific vesting conditions. As of June 30, 2024, none of these reward shares have been exercised[26] - A share consolidation was approved and became effective on July 29, 2024, consolidating every 40 existing shares into 1 consolidated share[80] - The company proposed a share placement under a special mandate, aiming to issue up to 44,350,000 shares at HKD 1.68 per share, with the placement still ongoing as of the report date[81] Asset and Liability Management - Net asset value increased by HKD 1,958,000 to HKD 757,907,000 as of June 30, 2024, compared to HKD 755,949,000 on December 31, 2023[18] - Current ratio decreased to 1.07 as of June 30, 2024, from 1.16 on December 31, 2023[18] - Bank and cash balances decreased to HKD 70,897,000 as of June 30, 2024, from HKD 80,303,000 on December 31, 2023[20] - Asset-liability ratio improved to 0.78 as of June 30, 2024, from 0.83 on December 31, 2023[20] - Structured bank deposits increased to HKD 21,496,000 as of June 30, 2024, from HKD 20,009,000 on December 31, 2023[21] - Property, plant, and equipment decreased to HKD 88.355 million as of June 30, 2024, from HKD 101.500 million at the end of 2023[48] - Intangible assets declined to HKD 714.331 million as of June 30, 2024, from HKD 731.031 million at the end of 2023[48] - Total equity attributable to the company's owners increased slightly to HKD 740.534 million as of June 30, 2024, from HKD 737.702 million at the end of 2023[49] - Non-current liabilities decreased to HKD 713.999 million as of June 30, 2024, from HKD 819.790 million at the end of 2023[49] - Deposits increased to HK$53,725,000 as of June 30, 2024, from HK$43,234,000 at the end of 2023[72] - Other receivables totaled HK$389,442,000 as of June 30, 2024, compared to HK$385,963,000 at the end of 2023[72] - Trade payables decreased to HK$19,741,000 as of June 30, 2024, from HK$20,513,000 at the end of 2023[74] - Contract liabilities related to maternity services were HK$143,682,000 as of June 30, 2024, down from HK$149,925,000 at the end of 2023[76] - Total borrowings decreased to HK$316,527,000 as of June 30, 2024, from HK$330,809,000 at the end of 2023[77] Cash Flow and Financial Activities - Cash flow from operating activities was negative at HK$1.796 million, while cash used in investing activities was HK$27.740 million[51] - The company's cash flow from financing activities was negative at HK$5.790 million, primarily due to share issuance costs[50] - Cash and cash equivalents decreased by HK$8.873 million, ending at HK$70.897 million[51] - The company issued convertible preferred shares worth HK$71.015 million[50] - Exchange rate differences from overseas operations resulted in a loss of HK$31.011 million[50] - The fair value change of equity investments through other comprehensive income was a loss of HK$7.600 million[50] Employee and Administrative Costs - Total employee cost increased to HKD 118,485,000 in 2024 from HKD 112,396,000 in 2023[22] - Employee costs, including directors' remuneration, totaled 118,485 thousand HKD for the six months ended June 30, 2024, an increase from 112,396 thousand HKD in the same period in 2023[68] - Depreciation of property, plant, and equipment for the six months ended June 30, 2024, was 13,656 thousand HKD, a decrease from 15,997 thousand HKD in the same period in 2023[68] Other Financial and Operational Metrics - Sales and distribution expenses decreased by 2.6% to HKD 57.2 million, driven by improved marketing efficiency[11] - The company did not declare any interim dividend for the period, consistent with the previous year[17] - No interim dividend was recommended for the period ending June 30, 2024 (same as the previous year)[69] - The weighted average number of ordinary shares for calculating basic and diluted loss per share was 4,345,015[70] - Non-current assets in China as of June 30, 2024, were 1,355,440 thousand HKD, a decrease from 1,422,390 thousand HKD as of December 31, 2023[64] - Other income for the six months ended June 30, 2024, was 6,985 thousand HKD, a decrease from 9,747 thousand HKD in the same period in 2023[65] - The company reported a tax credit of 337 thousand HKD for the six months ended June 30, 2024, compared to a tax expense of 4,518 thousand HKD in the same period in 2023[66] - The company maintains a prudent treasury policy, with the majority of cash and cash equivalents held in major financial institutions in mainland China[40] - The company did not purchase, sell, or redeem any listed securities during the period[42] - The Audit Committee reviewed the unaudited interim financial statements and found them in compliance with relevant accounting standards and regulations[45]

Financial Performance - Revenue for the six months ended June 30, 2024, was HKD 274.7 million, a decrease of 10.6% compared to HKD 307.2 million in the same period of 2023[1] - Gross profit for the same period was HKD 70.2 million, with a gross margin of 25.5%, down from 30.3% in 2023[1] - The company reported a loss of HKD 39.4 million for the period, compared to a loss of HKD 22.9 million in the previous year[1] - The adjusted loss was HKD 6.2 million, a significant decline from an adjusted profit of HKD 18.0 million in the same period last year[1] - Revenue for the period was approximately HKD 274,735,000, a decrease of about HKD 32,494,000 or 10.6% compared to the same period in 2023[8] - Gross profit for the period was approximately HKD 70,173,000, down by about HKD 23,005,000 or 24.7% year-on-year, resulting in a gross margin of 25.5%[8] - Operating loss for the period was HKD 15,633,000, compared to an operating profit of HKD 13,535,000 in the previous year[26] - The company recorded a net loss of HKD 39,355,000 for the six months ended June 30, 2024, compared to a net loss of HKD 22,925,000 for the same period in 2023[35] - The company reported a loss attributable to owners of HKD (39,194) for the six months ended June 30, 2024, compared to a loss of HKD (23,656) in the same period of 2023[48] - Basic and diluted loss per share for the period was HKD 0.81, compared to HKD 0.54 in the previous year[27] Operational Developments - The company expanded its core maternity service business to 21 stores across 12 cities, up from 18 stores in the previous year[6] - The company opened new maternity centers in Foshan and Chongqing, continuing its "Five-Year, Fifty Cities" strategy to increase market coverage[7] - The company noted a decline in customer spending power and increased competition in the maternity service industry[2] - The company aims to improve operational efficiency and reduce costs through business model optimization[3] Financial Management - The company implemented a rights issue financing plan to address external debt issues, which received strong support from shareholders[3] - Administrative expenses increased to approximately HKD 35,578,000, an increase of about HKD 4,947,000 or 16.2% compared to the same period in 2023, primarily due to the execution of the "Five-Year Fifty Cities Plan"[9] - Sales and distribution expenses decreased to approximately HKD 57,213,000, a reduction of about HKD 1,546,000 or 2.6% year-on-year, attributed to innovative marketing strategies[10] - Financial costs decreased to approximately HKD 24,059,000, down by about HKD 7,883,000 or 24.7% compared to the same period in 2023[11] - The group maintained a cautious financial management strategy, with most cash held in major financial institutions in mainland China[25] Assets and Liabilities - The company's net asset value as of June 30, 2024, was approximately HKD 757,907,000, an increase of about HKD 1,958,000 from December 31, 2023[16] - The current ratio as of June 30, 2024, was 1.07, compared to 1.16 as of December 31, 2023[16] - Non-current assets decreased from HKD 1,513,268,000 as of December 31, 2023, to HKD 1,442,891,000 as of June 30, 2024, reflecting a decline of 4.7%[28] - Current assets increased slightly from HKD 446,899,000 as of December 31, 2023, to HKD 450,596,000 as of June 30, 2024, an increase of 0.6%[28] - The company's total equity attributable to owners increased from HKD 737,702,000 as of December 31, 2023, to HKD 740,534,000 as of June 30, 2024, a rise of 0.4%[29] - The company’s non-current liabilities decreased from HKD 819,790,000 as of December 31, 2023, to HKD 713,999,000 as of June 30, 2024, a reduction of 12.9%[29] - Total assets as of June 30, 2024, amounted to HKD 1,893,487, a decrease from HKD 1,960,167 as of December 31, 2023[36][37] - Total liabilities as of June 30, 2024, were HKD 1,135,580, compared to HKD 1,204,218 as of December 31, 2023[36][37] Market Outlook - The overall external environment for the maternity industry is expected to improve in 2024, influenced by government policies and a potential rebound in birth rates[2] Corporate Governance - The company has adhered to the corporate governance code throughout the reporting period, ensuring compliance with the principles outlined in the listing rules[54] - The audit committee reviewed the interim results, confirming compliance with relevant accounting standards and appropriate disclosures[57]