闽港控股(00181) - 2025 - 中期业绩

Financial Highlights During the reporting period, the company's revenue decreased, but it turned from a loss to a profit, primarily due to changes in the fair value of financial assets, with earnings per share also shifting from negative to positive Financial Highlights (Six Months Ended June 30) | Indicator | 2025 (HKD) | 2024 (HKD) | | :--- | :--- | :--- | | Revenue | 9,965,780 | 12,837,676 | | Profit / (Loss) Attributable to Owners of the Company | 18,665,567 | (21,252,620) | | Earnings / (Loss) Per Share - Basic and Diluted (HK cents per share) | 1.63 | (1.86) | Condensed Consolidated Interim Financial Statements This section presents the Group's unaudited condensed consolidated interim financial statements for the six months ended June 30, 2025, including the statement of profit or loss and other comprehensive income, statement of financial position, and statement of changes in equity, reflecting significant financial improvement from a loss to a profit during the period Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income The Group achieved a profit of HKD 18,665,567 for the six months ended June 30, 2025, compared to a loss of HKD 21,252,620 in the prior period, primarily driven by significant changes in other gains and losses from financial asset fair value, with total revenue decreasing by approximately 22% year-on-year Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income (Six Months Ended June 30) | Indicator | 2025 (HKD) | 2024 (HKD) | | :--- | :--- | :--- | | Revenue | 9,965,780 | 12,837,676 | | Other income | 156,111 | 426,421 | | Other gains and losses | 24,125,818 | (13,117,594) | | Profit / (Loss) before tax | 18,665,567 | (21,252,620) | | Profit / (Loss) for the period | 18,665,567 | (21,252,620) | | Total comprehensive income / (expense) for the period | 18,979,860 | (21,413,626) | - The profit for the period is primarily attributable to the change in fair value of financial assets from a loss to a profit[4] Condensed Consolidated Interim Statement of Financial Position As of June 30, 2025, the Group's total assets less current liabilities increased to HKD 364,222,487, mainly due to the increase in fair value of financial assets, with investment properties and financial assets constituting a significant portion of non-current assets, and a healthy current ratio maintained at 3.59 Condensed Consolidated Interim Statement of Financial Position (As of June 30) | Indicator | 2025 (HKD) | December 31, 2024 (HKD) | | :--- | :--- | :--- | | Non-current assets | | | | Property, plant and equipment | 1,727,574 | 3,517,094 | | Right-of-use assets | 1,590,175 | 2,936,598 | | Investment properties | 207,900,000 | 207,900,000 | | Interests in associates | 755,044 | 2,264,169 | | Financial assets measured at fair value through profit or loss | 128,728,549 | 104,572,157 | | Current assets | | | | Inventories | 107,991 | 147,033 | | Trade and other receivables | 1,140,945 | 1,323,708 | | Cash and bank balances | 31,362,512 | 31,569,868 | | Current liabilities | | | | Trade and other payables | 8,386,490 | 7,776,732 | | Lease liabilities | 703,813 | 1,032,334 | | Net current assets | 23,521,145 | 24,231,543 | | Total assets less current liabilities | 364,222,487 | 345,421,561 | | Total equity | 364,222,487 | 345,242,627 | Condensed Consolidated Interim Statement of Changes in Equity As of June 30, 2025, the company's total equity increased to HKD 364,222,487, primarily due to the profit for the period and an increase in exchange reserves, reversing the total comprehensive expenses of the prior year Condensed Consolidated Interim Statement of Changes in Equity (Six Months Ended June 30) | Indicator | Share Capital (HKD) | Exchange Reserve (HKD) | Accumulated Losses (HKD) | Total (HKD) | | :--- | :--- | :--- | :--- | :--- | | As of January 1, 2025 (audited) | 898,839,029 | (12,995,258) | (540,601,144) | 345,242,627 | | Profit for the period | – | – | 18,665,567 | 18,665,567 | | Other comprehensive income for the period | – | 314,293 | – | 314,293 | | Total comprehensive income for the period | – | 314,293 | 18,665,567 | 18,979,860 | | As of June 30, 2025 (unaudited) | 898,839,029 | (12,680,965) | (521,935,577) | 364,222,487 | | As of January 1, 2024 (audited) | 898,839,029 | (12,426,542) | (507,493,001) | 378,919,486 | | Loss for the period | – | – | (21,252,620) | (21,252,620) | | Other comprehensive expenses for the period | – | (161,006) | – | (161,006) | | Total comprehensive expenses for the period | – | (161,006) | (21,252,620) | (21,413,626) | | As of June 30, 2024 (unaudited) | 898,839,029 | (12,587,548) | (528,745,621) | 357,505,860 | Notes to the Condensed Consolidated Interim Financial Statements This section details the basis of preparation, accounting policies, impact of new standards, composition and changes of financial statement items, and related party transactions, providing essential context and details for understanding the Group's interim financial statements [General Information](index=7&type=section&id=%E4%B8%80%E8%88%AC%E8%B3%87%E6%96%9