亚洲先锋娱乐(08400) - 2025 - 中期业绩

outline 內容已翻譯成英文，並按照要求生成了專業結構的報告大綱： 2025 Interim Results Highlights 2025 Interim Results Highlights (Unaudited) The Group's revenue increased by 15.7% to approximately 23.0 million HKD, with gross profit rising to 10.9 million HKD and a net profit of 24,959 HKD for the period - The Group's revenue increased by 15.7% to approximately 23.0 million HKD for the period, up from approximately 19.9 million HKD in the same period last year[11] - The Group's gross profit increased to approximately 10.9 million HKD from approximately 9.4 million HKD in the same period, with the gross profit margin also rising from 47.3% to 47.5%[11] - Operating expenses increased by 6.8% to approximately 11.0 million HKD (same period last year: approximately 10.3 million HKD), primarily due to higher staff costs and travel expenses[11] - Profit and total comprehensive income for the period increased to HKD 24,959 (same period last year: loss and total comprehensive expenses of approximately 0.6 million HKD), mainly driven by increased revenue[11] - The Board of Directors resolved not to declare an interim dividend for the period (same period last year: nil)[12] Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income This statement presents the Group's financial performance, showing a profit of HKD 24,959 for the six months ended June 30, 2025, compared to a loss in the prior period Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (For the six months ended June 30) | Metric | 2025 (HKD) | 2024 (HKD) | | :--- | :--- | :--- | | Revenue | 23,041,649 | 19,918,050 | | Cost of sales and services | (12,099,177) | (10,487,018) | | Gross profit | 10,942,472 | 9,431,032 | | Other income and other gains | 194,488 | 300,344 | | Net write-down of inventories to net realisable value | (114,768) | (7,731) | | Net reversal of expected credit losses | 2,933 | 6,949 | | Operating expenses | (11,031,415) | (10,328,850) | | Finance costs | (81,393) | (129,734) | | Loss before income tax | (87,683) | (727,990) | | Income tax credit | 112,642 | 89,061 | | Profit/(Loss) and total comprehensive income/(expense) for the period | 24,959 | (638,929) | | Basic and diluted earnings/(loss) per share (HK cents) | 0.00 | (0.06) | Condensed Consolidated Statement of Financial Position Condensed Consolidated Statement of Financial Position This statement provides a snapshot of the Group's assets, liabilities, and equity as of June 30, 2025, showing total assets of HKD 38.36 million Condensed Consolidated Statement of Financial Position (As at June 30, 2025) | Metric | As at June 30, 2025 (HKD) | As at December 31, 2024 (HKD) | | :--- | :--- | :--- | | ASSETS | | | | Total non-current assets | 4,253,410 | 5,653,030 | | Total current assets | 34,105,494 | 26,320,038 | | LIABILITIES | | | | Total current liabilities | 17,280,950 | 10,101,442 | | Total non-current liabilities | 958,661 | 1,777,292 | | EQUITY | | | | Net assets | 20,119,293 | 20,094,334 | | Share capital | 10,000,000 | 10,000,000 | | Reserves | 10,119,293 | 10,094,334 | | Total equity | 20,119,293 | 20,119,293 | Condensed Consolidated Statement of Changes in Equity Condensed Consolidated Statement of Changes in Equity This statement details the changes in the Group's equity components for the six months ended June 30, 2025, reflecting the period's profit and other movements Condensed Consolidated Statement of Changes in Equity (For the six months ended June 30, 2025) | Item | Share Capital (HKD) | Share Premium (HKD) | Merger Reserve (HKD) | Statutory Reserve (HKD) | Accumulated Losses (HKD) | Total (HKD) | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | As at January 1, 2025 (audited) | 10,000,000 | 55,098,836 | (3,416,148) | 504,489 | (42,092,843) | 20,094,334 | | Profit and total comprehensive income for the period | – | – | – | – | 24,959 | 24,959 | | Balance as at June 30, 2025 (unaudited) | 10,000,000 | 55,098,836 | (3,416,148) | 504,489 | (42,067,884) | 20,119,293 | | As at January 1, 2024 (audited) | 10,000,000 | 55,098,836 | (3,416,148) | 504,489 | (45,851,712) | 16,335,465 | | Loss and total comprehensive expense for the period | – | – | – | – | (638,929) | (638,929) | | Balance as at June 30, 2024 (unaudited) | 10,000,000 | 55,098,836 | (3,416,148) | 504,489 | (46,490,641) | 15,696,536 | Condensed Consolidated Statement of Cash Flows Condensed Consolidated Statement of Cash Flows This statement summarizes the cash inflows and outflows from operating, investing, and financing activities for the six months ended June 30, 2025 Condensed Consolidated Statement of Cash Flows (For the six months ended June 30) | Item | 2025 (HKD) | 2024 (HKD) | | :--- | :--- | :--- | | Net cash used in/(generated from) operating activities | (3,272,147) | 2,800,976 | | Net cash generated from/(used in) investing activities | 1,942,113 | (69,611) | | Net cash used in financing activities | (1,047,144) | (1,133,745) | | Net (decrease)/increase in cash and cash equivalents | (2,377,178) | 1,597,620 | | Cash and cash equivalents at beginning of period | 8,139,417 | 12,243,846 | | Cash and cash equivalents at end of period | 5,762,239 | 13,841,466 | Notes to the Condensed Consolidated Interim Financial Statements Notes to the Condensed Consolidated Interim Financial Statements This section provides detailed explanatory notes to the condensed consolidated interim financial statements, covering accounting policies, segment information, and other financial disclosures General Information and Basis of Preparation Asia Pioneer Entertainment Holdings Limited, listed on GEM, operates electronic gaming equipment and smart vending machine businesses in Macau and Asia, with financial statements prepared under IAS 34 - The Company was incorporated in the Cayman Islands on February 22, 2017, with shares listed on GEM of the Stock Exchange of Hong Kong since November 15, 2017[20] - Key shareholders include Mr. Herman Stephen Chui, Mr. Ng Man Ho, and Mr. Chan Tsz Lun[21] - The Group