[HK]冠军科技集团(00092):截至2025年12月31日止6个月之中期业绩公布
原标题:冠军科技集团:截至2025年12月31日止6个月之中期业绩公布 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佈之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不就因本公佈全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 CHAMPIONTECHNOLOGYHOLDINGSLIMITED 冠軍科技集團有限公司 （延續於百慕達之有限公司） （股份代號：92） 截至2025年12月31日 止6個月之中期業績公佈 冠軍科技集團有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈，本公司及其附屬公司截至2025年12月31日止6個月之未經審核業績。本公佈載列本公司截至2025年12月31日止6個月之中期報告（「中期報告」）之全文，乃符合香港聯合交易所有限公司（「聯交所」）證券上市規則中有關中期業績初步公佈所附載資料之相關要求。中期報告之印刷版本將於2026年3月底前寄發予本公司股東，並可於其時在聯交所網站www.hkexnews.hk及本公司網站www.champion.hk閱覽。 承董事會命 冠軍科技集團有限公司 主席 黃敏 香港，2026年2月26日 於本公佈日期，本公司之執行董事為黃敏女士；本公司之非執行董事為廖嘉濂先生；及本公司之獨立非執行董事為梁文輝先生、陳易希先生及黃育文先生。 Technology Holdings Limited (the “Company”) announces the unaudited 事」）會（「董事會」）公佈本公司及其附屬公司 condensed consolidated results of the Company and its subsidiaries (the （「本集團」）截至2025年12月31日止6個月（「回 “Group”) for the six months ended 31 December 2025 (the “Period”) with 顧期」）之未經審核簡明綜合業績，連同2024 comparative unaudited figures for the corresponding period in 2024 (the 年同期（「去年同期」）之未經審核比較數字 “Previous Period”) as follows: 如下： CONDENSED CONSOLIDATED 簡明綜合損益及其他全面收 STATEMENT OF PROFIT OR LOSS AND 益表 OTHER COMPREHENSIVE INCOME For the six months ended 31 December 2025 截至2025年12月31日止6個月Six months ended 31 December 截至12月31日 止6個月 2025 2024 2025年 2024年 Notes HK$’000 HK$’000 附註 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Revenue 收益 3 33,524 21,662 Cost of sales 銷售成本 (31,456) (20,229) Gross profit 毛利總額 2,068 1,433 Other income, gains and losses 其他收入、收益及虧損 2,173 596General and administrative expenses 一般及行政支出 (15,802) (17,555)Gain/(loss) on disposal of financial assets at 出售透過損益按公平值計值 fair value through profit or loss 金融資產的收益╱（虧損） 5,783 (5,234)Impairment losses recognised for loan 就應收貸款、應收貿易及其他receivable, trade and other receivables 賬款確認減值虧損 (26,974) (7,653)Fair value gain of financial assets at 按公允價值計入損益之金融 fair value through profit or loss 資產公允價值收益 1,919 3,504Finance costs 財務成本 (288) (89) Loss before taxation 除稅前虧損 (31,121) (24,998) Income tax expense 所 得稅支出 5 (24) (1) Loss for the period 期內虧損 (31,145) (24,999) Champion Technology Holdings Limited 2 2025/26 Interim Report STATEMENT OF PROFIT OR LOSS AND 益表（續） OTHER COMPREHENSIVE INCOME (Continued) For the six months ended 31 December 2025 截至2025年12月31日止6個月Six months ended 31 December 截至12月31日止6個月 2025 2024 2025年 2024年 Notes HK$’000 HK$’000 附註 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Other comprehensive expense: 其他全面支出： Item that may be reclassified 其後可重新分類至損益之 subsequently to profit or loss: 項目： Exchange difference arising on 因國外業務換算所產生之 translation of foreign operations 匯兌差額 (296) (5,062) Other comprehensive expenses 期內其他全面支出 for the period (296) (5,062) Total comprehensive expense 期內全面支出總額 for the period (31,441) (30,061) Loss for the period attributable to: 應佔期內虧損： Owners of the Company 本公司擁有人 (27,836) (21,607) Non-controlling interests 非控股股東權益 (3,309) (3,392) (31,145) (24,999) Total comprehensive expense 應佔期內全面支出總額： for the period attributable to: Owners of the Company 本公司擁有人 (28,117) (26,669) Non-controlling interests 非控股股東權益 (3,324) (3,392) (31,441) (30,061) Loss per share 每股虧損 6 HK$(2.83) cents HK$(2.67) cents — Basic and diluted —基本及經攤薄 港仙 港仙 The above condensed consolidated statement of profit or loss should be read 上文簡明綜合損益表應與附註一併閱讀。 in conjunction with the accompanying notes. 冠軍科技集團有限公司? 3 2025/26中期報告 STATEMENT OF FINANCIAL POSITION At 31 December 2025 於2025年12月31日 As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月31日 6月30日 Notes HK$’000 HK$’000 附註 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Non-current assets 非流動資產 Property, plant and equipment 物業、廠房及設備 8 10,700 11,813Right-of-use assets 供用權資產 2,004 2,264 Investment properties 投資物業 9 30,539 30,463 Loan receivables 應收貸款 — 985 Financial assets at fair value through 按公允價值計入損益及 profit or loss 金融資產 13 1,173 — Other receivables 應收其他賬款 104 104 44,520 45,629 Current assets 流動資產 Inventories 存貨 10 6,524 6,894 Trade and other receivables 應收貿易及其他賬款 11 154,709 153,237Loan receivables 應收貸款 12 44,646 47,993 Financial assets at fair value through 按公允價值計入損益之 profit or loss 金融資產 13 39,181 36,507 Cash and cash equivalents 現金及現金等額 5,188 11,920 250,248 256,551 Current liabilities 流動負債 Trade and other payables 應付貿易及其他賬款 14 185,259 170,785Contract liabilities 合約負債 15 652 648 Lease liabilities 租賃負債 982 1,455 Customers’ deposits 客戶按金 164 586 Tax payables 應付稅款 1,553 1,019 Bank and other borrowings 銀行及其他借貸 17,208 7,123 Promissory note payable 應付承兌票據 16 3,201 — 209,019 181,616 Net current assets 流動資產淨值 41,229 74,935 Total assets less current liabilities 資產總值減流動負債 85,749 120,564Champion Technology Holdings Limited 4 2025/26 Interim Report STATEMENT OF FINANCIAL POSITION (Continued) At 31 December 2025 於2025年12月31日 As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月31日 6月30日 Notes HK$’000 HK$’000 附註 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Non-current liabilities 非流動負債 Lease liabilities 租賃負債 1,528 1,792 Promissory note payables 應付承兌票據 16 — 3,110 Deferred tax liabilities 遞延稅項負債 6,382 6,382 7,910 11,284 Net assets 資產淨值 77,839 109,280 Capital and reserves 股本及儲備 Share capital 股本 17 9,847 9,847 Reserves 儲備 77,459 105,576 Equity attributable to owners of 本公司擁有人應佔 the Company 權益 87,306 115,423 Non-controlling interests 非控股股東權益 (9,467) (6,143) Total equity 權益總額 77,839 109,280 The above condensed consolidated statement of financial position should be 上文簡明綜合財務狀況表應與附註一併閱讀。 read in conjunction with the accompanying notes. 冠軍科技集團有限公司? 5 2025/26中期報告 STATEMENT OF CHANGES IN EQUITY For the six months ended 31 December 2025 截至2025年12月31日止6個月Attributable to owners of the Company 本公司擁有人應佔 Capital Non- Share Share redemption General Capital Merger Translation Accumulated controlling Totalcapital premium reserve reserve reserve reserve reserve losses Total interests equity資本 非控制性 股本 股本 股份溢價 贖回儲備 一般儲備 資本儲備 合併儲備 匯兌儲備 累計虧損 合計 權益 權益總額HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000千港元 千港元 千港元 千港元 千港元 千港元 千港元 千港元 千港元 千港元 千港元At 1 July 2025 (Audited) 於2025年7月1日 （經審核） 9,847 2,294,560 50 1,366,003 1,093,039 8,358 (2,283) (4,654,151) 115,423 (6,143) 109,280Profit for the period 期內溢利 — — — — — — — (27,836) (27,836) (3,309) (31,145)Exchange difference arising 因國外業務換算 on translation of 所產生之匯兌差額 foreign operations — — — — — — (281) — (281) (15) (296)Total comprehensive 期內全面開支總額 expense for the period — — — — — — (281) (27,836) (28,117) (3,324) (31,441)At 31 December 2025 於2025年12月31日 (Unaudited) （未經審核） 9,847 2,294,560 50 1,366,003 1,093,039 8,358 (2,564) (4,681,987) 87,306 (9,467) 77,839 At 1 July 2024 (Audited) 於2024年7月1日 （經審核） 6,838 2,235,132 50 1,366,003 1,093,039 8,358 (3,001) (4,609,925) 96,494 (25) 96,469Loss for the period 期內虧損 — — — — — — — (21,607) (21,607) (3,392) (24,999)Exchange difference arising 因國外業務換算 on translation of 所產生之匯兌差額 foreign operations — — — — — — (5,062) — (5,062) — (5,062)Total comprehensive 期內全面 expense for the period 開支總額 — — — — — — (5,062) (21,607) (26,669) (3,392) (30,061)Issuance of new shares 配售股份發行新股並減 upon the placement of 去交易成本 shares less transaction cost 1,368 21,967 — — — — — — 23,335 — 23,335 At 31 December 2024 於2024年12月31日 (Unaudited) （未經審核） 8,206 2,257,099 50 1,366,003 1,093,039 8,358 (8,063) (4,631,532) 93,160 (3,417) 89,743 The above condensed consolidated statement of changes in equity should be 上文簡明綜合股本權益變動表應與附註一併 read in conjunction with the accompanying notes. 閱讀。 Champion Technology Holdings Limited 6 2025/26 Interim Report STATEMENT OF CASH FLOWS For the six months ended 31 December 2025 截2025年12月31日止6個月Six months ended 31 December 截至12月31日止6個月 2025 2024 2025年 2024年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Operating activities 經營業務 Loss before tax 除稅前虧損 (31,121) (24,998) Adjustments for: 就下列各項作調整： Fair value gain of financial assets 按公允價值計入損益之金融資產 at fair value through profit or loss 公允價值收益 (1,919) (3,504)(Gain)/loss on disposal of financial asset 出售金融資產（收益）╱虧損 (5,783) 5,234就應收貸款、應收貿易及 Impairment losses on loan receivable, trade and 其他賬款確認減值虧損 other receivables 26,974 7,653 Interest income 利息收入 (2,173) (467) Finance costs 財務成本 288 89 Other cash flows arising from adjustments 就調整所產生之現金流 1,437 842(12,297) (15,151) Other cash flows (used in)/generated from 經營業務（所使用）╱所產生的其他operating activities 現金流量 (9,894) 132 Cash used in operations 經營業務所使用之現金 (22,191) (15,019)Tax refund/(paid) 退回╱（已付）稅項 546 (838) Net cash used in operating activities 經營業務所使用之現金淨額 (21,645) (15,857)Investing activities 投資業務 Loan to third parties 貸予第三方的貸款 (3,327) (6,000) Repayment from loan receivables 收回應收貸款之款項 4,768 — Payment for the purchase of property, 購買物業、廠房及設備所支付之 plant and equipment 款項 (12) (121) Payment for the purchase of financial assets at 購買按公允價值計入損益之 fair value through profit or loss 金融資產所支付之款項 (11,201) (19,304)Proceeds from disposal of financial assets at fair 出售按公允價值計入損益之 value through profit or loss 金融資產所得之款項 15,056 12,837Other cash flows generated from/(used in) 投資業務所產生╱（所使用） investing activities 之其他現金流 635 (2,058) Net cash generated from/(used in) 投資業務所產生╱（所使用）之 investing activities 現金淨額 5,919 (14,646) 冠軍科技集團有限公司? 7 2025/26中期報告 STATEMENT OF CASH FLOWS (Continued) For the six months ended 31 December 2025 截至2025年12月31日止六個月Six months ended 31 December 截至12月31日止6個月 2025 2024 2025年 2024年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Financing activities 融資運作 Net proceeds from issuance of shares 發行股票所得之淨款項 — 23,335Loan from third party 向第三方借款 10,000 5,000 Repayment of other interest bearing borrowings 償還其他附息借款 — (26)Repayment of lease liabilities 償還租賃負債 (763) (453) Interest paid 已付利息 — (63) Net cash generated from financing activities 融資運作所產生之現金淨額 9,237 27,793Net decrease in cash and cash equivalents 現金及現金等值減少淨額 (6,489) (2,710)Cash and cash equivalents at the beginning of 期初現金及現金等值the period 11,920 14,699 Effect of foreign exchange rate changes 匯 率變動之影響 (243) (4,787)Cash and cash equivalents at the end of the 期末現金及現金等值period 5,188 7,202 The above condensed consolidated statement of cash flows should be read 上文簡明綜合現金流動表應與附註一併閱讀。 in conjunction with the accompanying notes. Champion Technology Holdings Limited 8 2025/26 Interim Report CONSOLIDATED FINANCIAL STATEMENTS For the six months ended 31 December 2025 截至2025年12月31日止6個月1. BASIS OF PREPARATION AND 1. 編製基準及會計政策 ACCOUNTING POLICIES The unaudited condensed consolidated financial statements of 冠軍科技集團有限公司（「本公司」）及其Champion Technology Holdings Limited (the “Company”) and its 附屬公司（統稱（「本集團」））之未經審核 subsidiaries (collectively the “Group”) have been prepared in 簡明綜合財務報表乃根據香港會計師公accordance with Hong Kong Accounting Standard (“HKAS”) 34 “Interim 會（「香港會計師公會」）頒佈之香港會計 Financial Reporting” issued by the Hong Kong Institute of Certified 準則（「HKAS」）第34號「中期財務報告」 Public Accountants (the “HKICPA”). In addition, the unaudited 之規定編製。此外，未經審核簡明綜合condensed consolidated financial statements include applicable 財務報表亦載入按香港聯合交易所有限disclosures required by the Rules Governing the Listing of Securities on 公司證券上市規則所規定之適用披露 The Stock Exchange of Hong Kong Limited. 資料。 The unaudited condensed consolidated financial statements do not 未經審核簡明綜合財務報表並未包括年include all the information and disclosures required in the annual 度財務報表必要的所有資料及披露。應 financial statements, and should be read in conjunction with the 與本集團截至2025年6月30日止年度的Group’s annual financial statements for the year ended 30 June 2025. 年度財務報表一併閱讀。 2. PRINCIPAL ACCOUNTING POLICIES 2. 主要會計政策 The unaudited condensed consolidated financial statements have been 未經審核簡明綜合財務報表乃按歷史成 prepared under historical cost convention except for financial assets at 本基準編製，惟按公允價值計入損益之 fair value through profit or loss and investment properties which have 金融資產及投資物業乃按公允價值計算 been measured at fair value and the vessel which has been stated at its 而油輪則按其可變現淨值列示。除另有 net realisable value. These unaudited condensed consolidated financial 指明外，該等未經審核簡明綜合財務報 statements are presented in Hong Kong dollar (“HK$”) and all values 表以港元（「港元」）計值，而所有金額均 are rounded to the nearest thousand except where otherwise indicated. 四捨五入至最接近千位。 The accounting policies adopted are consistent with those followed in 已採納之會計政策與編製本集團截至 the preparation of the annual financial statements of the Group for the 2025年6月30日止年度之年度財務報表 year ended 30 June 2025, except that the Group has applied for the 時所採納一致，惟本集團首次應用由香 first time, certain amendments to HKFRS Accounting Standards 港會計師公會頒佈於本期間生效之香港(“HKFRSs”) issued by the HKICPA that have first become effective 財務報告會計準則（「香港財務報告會計 during the current period. 準則」）之若干修訂本除外。 冠軍科技集團有限公司? 9 2025/26中期報告 (Continued) The HKICPA has issued a number of amendments to HKFRSs 香港會計師公會已頒佈多項香港財務報Accounting Standards that have first become effective since the current 告會計準則之修訂本，而該等修訂於本 accounting period of the Group and the following amendments are 集團之本會計期間首次生效。其中，以relevant to the Group: 下修訂與本集團有關： Amendments to HKAS 21 Lack of Exchangeability 香港會計準則第21號 缺乏可兌換性（修訂本） Application of new and amendments to HKFRS 應用香港財務報告會計準則accounting standards 的新訂及其修訂本 Certain new accounting standards and interpretations have been 已發布某些新的會計準則和解釋，這些published that are not mandatory for 31 December 2025 reporting 準則和解釋在2025年12月31日的報告期periods and have not been early adopted by the Group. These 內不是強制性的，並且本集團尚未提前standards are not expected to have a material impact on the Group in 採用。預計這些標準對本集團在當前或 the current or future reporting periods and on foreseeable future 未來的報告期內和可預見的未來交易不 transactions. 會產生重大影響。 Champion Technology Holdings Limited 10 2025/26 Interim Report INFORMATION (a) Revenue (a) 收益 Revenue represents the amounts received and receivable for 收益指回顧期內本集團就向外界goods sold and services provided by the Group to external 客戶出售產品及提供服務之已收customers and leasing income received and receivable during 及應收款項以及已收及應收租賃the Period. 收入。 The revenue of the Group comprises the following: 本集團之收益包括下列各項：Six months ended 31 December 截至12月31日止6個月 2025 2024 2025年 2024年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Revenue from contracts with customers 在香港財務報告準則第15號 within the scope of HKFRS 15 客戶合約收益範圍內之 Revenue from Contracts with 客戶合約收益 Customers Technology — Smart City Solution 科技—智慧城市解決方案 11,931 15,833Technology — Design and sales of 科技—設計及銷售可再生 21,593 5,829renewable energy products and 能源產品及方案 solutions 33,524 21,662 冠軍科技集團有限公司? 11 2025/26中期報告 INFORMATION (Continued) (b) Segment information (b) 分類資料 Information regarding the Group’s reportable segments for the 有關本集團於期內用作資源分配purpose of resource allocation and performance assessment for 及績效評估分類資料呈報如下：the Period is reported below: Technology 科技 Sales of cultural Smart City Renewable Strategic products Solution energy investments Consolidated 銷售 智慧城市 可再生 策略性 文化產 品 解決方案 能源 投資 綜合 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 千港元 千港元 Six months ended 31 December 截至2025年12月31日 2025 (Unaudited) 止六個月（未經審核） REVENUE 收益 External and total revenue 對外銷售及總收益 Recognised at a point in time 於某一時點確認 — 11,931 21,368 — 33,299 Recognised over time 隨時間確認 — — 225 — 225 — 11,931 21,593 — 33,524 RESULTS 業績 Segment results 分類業績 (70) (26,485) 598 1,814 (24,143) Interest income 利息收入 884 Finance Costs 財務成本 (155) Unallocated expenses, net 未分配開支—淨額 (7,707) Loss before taxation 除稅前虧損 (31,121) Champion Technology Holdings Limited 12 2025/26 Interim Report INFORMATION (Continued) (b) Segment information (Continued) (b) 分類資料（續） Trading of gasoil and related Technology business 科技 成品油貿易及相關業務 Sales of Trading of cultural Smart City Renewable Strategic gasoil and Shipping products Solution energy investments others business Consolidated成品油 銷售 智慧城市 可再生 策略性 及其他 文化產 品 解決方案 能源 投資 的貿 易 船運業務 綜合 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000千港元 千港元 千港元 千港元 千港元 千港元 千港元 Six months ended 截至2024年12月31日 31 December 2024 止六個月（未經審核） (Unaudited) REVENUE 收益 External and total revenue 對外銷售及總收益 Recognised at a point in time 於某一時點確認 — 15,833 5,516 — — — 21,349Recognised over time 隨時間確認 — — 313 — — — 313 — 15,883 5,829 — — — 21,662 RESULTS 業績 Segment result 分類業績 (62) (7,677) 88 (8,685) — — (16,336)Interest income 利息收入 467 Finance Costs 財務成本 (89) Unallocated expenses, net 未分配開支—淨額 (9,040) Loss before taxation 除稅前虧損 (24,998) No information about segment assets and liabilities is presented 由於該等資料並沒有定期向主要as such information is not regularly provided to the chief 經營決策者以進行資源分配及績operating decision maker for resource allocation and 效評估，故並無呈列有關分類資產performance assessment purposes. 及負債的資料。 冠軍科技集團有限公司? 13 2025/26中期報告 Six months ended 31 December 截至12月31止6個月 2025 2024 2025年 2024年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Continuing Operations: 持續經營業務： Included in general and administrative 計入一般及行政支出內：expenses: Depreciation of property, plant and 物業、廠房及設備之折舊 equipment 1,177 840 Depreciation of right-of-use assets 使用權資產之折舊 259 — 1,436 840 5. 所得稅支出 5. INCOME TAX EXPENSE Six months ended 31 December 截至12月31日止6個月 2025 2024 2025年 2024年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Continuing operations: 持續經營業務： Current tax: 即期稅項： — PRC enterprise income tax —中國企業所得稅 — 1 — Hong Kong profits tax —香港企業所得稅 24 — Income tax expenses 所得稅支出 24 1 Champion Technology Holdings Limited 14 2025/26 Interim Report Under the two-tiered profits tax rate regime, the first HK$2 million of 在雙級利得稅率制度下，合資格法團的 profit of qualifying corporations will be taxed at 8.25%, and profit above 首200萬港元利得將按8.25%徵稅，超過 HK$2 million will be taxed at 16.5%. The profit of corporations not 200萬港元的利得則按16.5%徵稅。不符 qualifying for the two-tiered profit tax rates regime will continue to be 合雙級利得稅率制度資格的法團，其利 taxed at a flat rate of 16.5% (2024: Nil). 得將繼續按16.5%的單一稅率徵稅（2024年：零）。 Under the law of the People’s Republic of China (the “PRC”) on 根據中華人民共和國（「中國」）企業所得 Enterprise Income Tax (the “EIT Law”) and Implementation Regulation 稅法（「企業所得稅法」）及企業所得稅法 of the EIT Law, the tax rate of the PRC subsidiaries is 25% for both 實施條例，中國附屬公司於兩個期間之 periods. However, owing to the size of our operation during the period 稅率為25%。然而，由於我們於回顧期 under review, the tax rate was 5%. Income generated in the PRC 間內的業務規模，稅率為5%。於中國境earned by subsidiaries incorporated outside the PRC is subject to 外註冊成立的附屬公司在中國獲得的收 withholding tax at 10% (2024: 10%). 入須按10%（2024年：10%）繳納預扣稅。 6. LOSS PER SHARE 6. 每股虧損 The calculation of basic loss per share attributable to the owners of the 本公司擁有人應佔每股基本虧損乃根據 Company is based on the following data: 下列數據計算： Six months ended 31 December 截至12月31日止6個月 2025 2024 2025年 2024年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Loss for the period attributable to owners of 本公司擁有人應佔期間內the Company 虧損 (27,836) (21,607) Number of ordinary shares 普通股數目 ’000 ’000 千股 千股 Weighted average number of ordinary shares for 就計算每股基本虧損 the purpose of basic loss per share 之普通股加權平均數 984,707 807,820HK cents港仙 HK cents港仙 Loss per share 每股虧損 (2.83) (2.67) Basic and diluted 基本及經攤薄 (2.83) (2.67) 冠軍科技集團有限公司? 15 2025/26中期報告 Diluted loss per share were the same as basic loss per share for the six 於截至2025年12月31日及2024年12月 months ended 31 December 2025 and 31 December 2024 as there 31日止6個月之每股攤薄虧損與每股基were no potential ordinary shares outstanding during both periods. 本虧損相同，原因為於該等期間並無潛 在已發行普通股。 The denominators used are the same for the continuing and 持續經營業務及已終止經營業務所使用discontinued operations. 的分母是相同的。 7. DIVIDENDS 7. 股息 The board of directors has resolved not to pay any interim dividend for 董事會議決並不就截至2025年12月31日 the six months ended 31 December 2025 (31 December 2024: Nil). 止6個月派發任何中期股息（2024年12月31日：無）。 8. PROPERTY, PLANT AND EQUIPMENT 8. 物業、廠房及設備 Property, plant and equipment 物業、廠房及設備 Amount 總額 HK$’000 千港元 Carrying value at 1 July 2025 (Audited) 於2025年7月1日之賬面值（經審核） 11,813Addition 添置 12 Currency realignment 匯兌調整 52 Depreciation 折舊 (1,177) Carrying value at 31 December 2025 於2025年12月31日之賬面值 (Unaudited) （未經審核） 10,700 Champion Technology Holdings Limited 16 2025/26 Interim Report Amount 總額 HK$’000 千港元 At 1 July 2025 (Audited) 於2025年7月1日（經審核） 30,463 Currency realignment 匯兌調整 76 Carrying value at 31 December 2025 於2025年12月31日之賬面值 (Unaudited) （未經審核） 30,539 本集團於2025年6月30日之投資物業之 The fair value of investment properties of the Group as at 30 June 2025 公允價值由中寧評估有限公司使用市場 was valued by Stirling Appraisals Limited using market comparable 比較法進行估值。本集團管理層認為， approach. The management of the Group considered that the fair value 投資物業於2025年12月31日的公允價值 of the investment properties as at 30 June 2025 was a close 與其於2025年6月30日的公允價值相 approximation to the fair value of the properties as at 31 December 若，因為有關本集團持有的該類投資物 2025 as there was no significant change in the properties market in the 業於中國物業市場自2025年6月30日起 PRC subsequent to 30 June 2025 and up to 31 December 2025 至2025年12月31日止期間並無重大 concerning that kind of investment properties held by the Group.變動。 10. 存貨 10. INVENTORIES As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月 31日 6月30日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Raw materials 原料 2,930 3,169 Work in progress 在製品 138 269 Finished goods (notes) 製成品（附註） 3,456 3,456 6,524 6,894 附註： Notes: (i) 製成品包括於日常業務過程中作為買賣及 (i) Finished goods included cultural products (including precious stones and 轉售用途之文化產品（包括珍貴寶石及藝 antiques) of approximately HK$1,168,000 (30 June 2025: HK$1,168,000), 術品）約1,168,000港元（2025年6月30日： which were held for trading and resale in the ordinary course of business.1,168,000港元）。 (ii) 於2025年12月31日及2025年6月30日時， (ii) As at 31 December 2025 and 30 June 2025, all cultural products of the Group 本集團之所有文化產品存放於一間全球性 were stored in a warehouse run by a world-renowned security company which 安保公司之倉庫，其為本集團獨立第 is an independent third party to the Group. 三方。 冠軍科技集團有限公司? 17 2025/26中期報告 As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月31日 6月 30日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Trade receivables (note) 應收貿易賬款（附註） 193,184 162,661Less: provision for impairment losses 減：減值虧損撥備 (72,533) (47,135)120,651 115,326 Other receivables 應收其他賬款 40,913 44,566 Less: provision for impairment losses 減： 減值虧損撥備 (6,751) (6,751)34,162 37,815 154,813 153,341 Represented as: 以下列各項列示： Current portion 即期部份 154,709 153,237 Non-current portion 非即期部份 104 104 154,813 153,341 Note: 附註： The Group maintains a well-defined credit policy regarding its trade customers 本集團就其貿易客戶實行明確之信貸政策。根據 彼等之財政實力、信用、服務及貨品之性質、行 depending on their financial strength, credit worthiness, nature of services and products, industry practice and condition of the market with credit period for 30 days. 內規範及市場情況而給予客戶30日的信貸期。本 集團就銷售文化產品之信貸政策為貨到付款。 The Group credit policy for sales of cultural products are cash on delivery.應收貿易賬款（扣除預期信貸虧損）於回顧期完結 The ageing analysis of trade receivables (net of expected credit losses) presented based on the invoice date as at the end of the Period is as follows: 時根據發票日期之賬齡分析呈列如下： As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月31日 6月30日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） 0–60 days 0–60日 25,562 31,799 61–90 days 61–90日 2,096 263 91–180 days 91–180日 4,457 794 181–365 days 181–365日 29,717 11,825 Over 365 days 超過365日 131,352 117,980 Less: Allowance for expected credit losses 減：預期信用損失準備 (72,533) (47,135)120,651 115,526 Champion Technology Holdings Limited 18 2025/26 Interim Report Before accepting any new customer, the Group’s finance and sales 於接納任何新客戶前，本集團之財務及 management team would assess the potential customer’s credit 銷售管理團隊會評估潛在客戶之信譽worthiness and define the credit limit accordingly for the customers. 度，並相對應地界定客戶之信貸額。賦 Credit limits attributable to customers are reviewed regularly with 予客戶之信貸額會參考過往結賬記錄及 reference to past settlement history and where appropriate, information 在適當的情況下，就其當前聲譽作定期 about their current reputation. The Group’s finance and sales 審閱。因客戶持續支付貨款，本集團之management team considers trade receivables that are neither past 財務及銷售管理團隊認為未逾期或未減 due nor impaired to be of good credit quality on account of their 值之應收貿易賬款因其股東背景（如國 shareholders' background such as state-owned enterprises and/or 有企業）及╱或已持續收到還款因而具備 continuous repayments have been received. 良好信貸質素。 The ageing analysis of trade receivable (net of expected credit losses) 按於回顧期完結時逾期狀況呈列之應收 presented based on past due status at the end of the Period is as 貿易賬款（扣除預期信貸虧損）之賬齡分 follows: 析如下： As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月31日 6月30日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Neither past due nor impaired 既未逾期亦未減值 21,366 1,684 Less than 1 month past due 逾期少於一個月 2,100 2,071 1 to 3 months past due 逾期一至三個月 4,192 28,312 3 to 12 months past due 逾期三至十二個月 34,174 12,614 Past due over 1 year 逾期超過一年 131,352 117,980 193,184 160,977 Less: Allowance for expected credit losses 減：預期信用損失準備 (72,533) (47,135)120,651 115,526 冠軍科技集團有限公司? 19 2025/26中期報告 As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月31日 6月30日 HK$’000 HK$’000 千港元 千港元 Loan receivable 應收貸款 47,718 50,172 Less: provision for impairment losses 減：減值虧損撥備 (3,072) (1,734)44,646 48,978 Represented as: 以下列各項列示： Current position 即期部份 44,646 47,993 Non-current position 非即期部份 — 985 44,646 48,978 於2025年12月31日，應收十五名借款人 As at 31 December 2025, loan receivables (net of expected credit （2025年6月30日：十五名）的應收貸款 losses) of HK$44,646,000 (30 June 2025: HK$48,978,000) were due （扣除預期信貸虧損）為約44,646,000港 from 15 borrowers (30 June 2025: 15), unsecured and with personal 元（2025年6月30日：48,978,000港元）， guarantee. The loan receivables carry fixed interest rates at 6% to 8.5% 該等貸款為無抵押及有個人擔保。應收 per annum with maturity date within 6–24 months from the loan draw 貸款的固定年利率為6至8.5%，到期日 down date. 為貸款提取日期後的六至二十四個 月內。 Champion Technology Holdings Limited 20 2025/26 Interim Report THROUGH PROFIT OR LOSS 金融資產（「按公允價值 (“FINANCIAL ASSETS AT FVTPL”) 計入損益之金融資產」） As at As at 31 December 30 June 2025 2025 2025年 2025年 12月 31日 6月 30日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Unlisted equity investments (note (i)) 非上市股本投資（附註(i)） 1,173 —Listed equity investments in Hong Kong (note (ii))香港上市證券投資（附註(ii)） 39,181 36,50740,354 36,507 Represented by: 以下列各項列示： Current assets 即期部份 39,181 36,507 Non-current assets 非即期部份 1,173 — 40,354 36,507 附註： Notes: (i) (a) 於2019年3月29日，本公司的全資 (i) (a) On 29 March 2019, Allied Joy (Hong Kong) Limited (“Allied Joy”), a 附屬公司滙怡（香港）有限公司（「滙 wholly-owned subsidiary of the Company and two other independent 怡」）與另外兩位獨立第三方成立了 third parties established a Company E, which was incorporated in 公司E，該公司在英屬維爾京群島 British Virgin Islands (“BVI”) with limited liability. Allied Joy subscribed for （「英屬維爾京群島」）註冊成立為有 25 ordinary shares at a total consideration of US$250,000 (equivalent 限責任公司。滙怡向公司E認購了 to approximately HK$1,965,000) for 25% equity of Company E. 25股普通股，佔其25%的股權，總 Pursuant to the Memorandum and Articles of Association of Company E, 計250,000美元之代價（相等於約 it required more than 50% of the voting rights of shareholders to pass 1,965,000港元）。根據公司E的組織 all the resolution including appointment and removal of directors of 章程大綱和細則，所有決議（包括 Company E. The other two shareholders, together hold 75% of the 公司E董事的任命和罷免）要求公司 equity interests of Company E, have joint control over Company E and E持有超過50%的投票權的股東才 appointed all directors in Company E. Upon the completion of the 能通過。另外兩名股東合計持有公 subscription, the Group holds 25% of equity interest in Company E. 司E之75%的股權，因此他們共同 The Group has not appointed any director in the board of directors of 控制了公司E，並任命了公司E的所 Company E which is responsible for making decisions of the relevant 有董事。完成認購後，本集團持有 activities of Company E. In this regard, the directors of the Company 公司E之25%的股權。本集團在公 conclude that the Group does not have significant influence over 司E董事會中並沒有任命董事，而 Company E and hence conclude that the investment in Company E is 該董事會將負責對公司E的相關活 accounted for as a financial asset at fair value through profit or loss of 動進行決策。在這方面本公司董事 the Group. 認為本集團對E公司沒有相當的影 響力，並因此得出結論為本集團對 公司E的投資被視為以公允價值計 量且其變動計入當期損益的金融 資產。 冠軍科技集團有限公司? 21 2025/26中期報告 THROUGH PROFIT OR LOSS 金融資產（「按公允價值 (“FINANCIAL ASSETS AT FVTPL”) 計入損益之金融 (Continued) 資產」）（續） Notes: (continued) 附註：（續） (b) Summit Ascent Holdings Limited (“Summit Ascent”) and its subsidiaries (b) 凱升控股有限公司（「凱升」）及其附 (collectively referred to as the “Summit Ascent Group”) conducted 屬公司（統稱「凱升集團」）主要透過 through non-wholly owned subsidiaries in the operation of gaming and 於非全資擁有的子公司股本權益而hotel. 進行博彩及酒店業務。 Summit Ascent was delisted from the Hong Kong Stock Exchange as 凱升自2025年9月1日起已於港交of 1 September 2025. The Group will closely monitor the latest 所除牌。集團將密切關注凱升控股development of Summit Ascent and take appropriate investment 的最新進展，並不時作出適當的投decision from time to time. 資決策。 As at 31 December 2025, the Group held 2,500,000 shares in Summit 截至2025年12月31日，集團持有凱Ascent. The fair value of Summit Share was estimated with reference to 升的2,500,000股股份。凱升股份之 its latest published audited financial reports as of 31 December 2024. 公允值參照其最近截至2024年12月 31日之年報。 There was no disposal of the shares in Summit Ascent during the Year. 於回顧期內，並無出售任何凱升股份。 (ii) The listed equity instruments as at 31 December 2025 were classified as (ii) 於2025年12月31日之上市股本投資被分 financial assets held for trading. The fair values of the listed shares in Hong 類為持作買賣之金融資產。香港上市證券 Kong are determined based on the quoted market closing prices available on 之公允價值乃按聯交所刊發的所報收市價 the Stock Exchange. 釐定。 Champion Technology Holdings Limited 22 2025/26 Interim Report As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月31日 6月 30日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Trade payables 應付貿易賬款 131,532 113,750 Other payables 應付其他賬款 53,727 57,035 185,259 170,785 應付貿易賬款於回顧期完結時根據發票 The ageing analysis of trade payables presented based on the dates of 日期之賬齡分析呈列如下： the invoices as at the end of the Period is as follows: As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月 31日 6月 30日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） 0–60 days 0–60 日 11,086 35,691 61–90 days 61–90日 1,807 — 91–365 days 91–365日 40,450 2,773 Over one year 超過一年 78,189 75,286 131,532 113,750 The credit period for purchases of goods ranged from 30 days. 購買貨品之信貸期由30日起。 冠軍科技集團有限公司? 23 2025/26中期報告 As at As at 31 December 30 June 2025 2025 於2025年 於2025年 12月 31日 6月30日 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Audited) （未經審核） （經審核） Receipts in advance from customers for 就提供服務之預收客戶 provision of services 款項 652 648 16. 應付承兌票據 16. PROMISSORY NOTE PAYABLE 於2024年11月19日，本公司向獨立第三 On 19 November 2024, the Company issued a promissory note with 方發行本金金額為3,000,000港元之承兌 principal amount of HK$3,000,000 to an independent third party.票據。 該承兌票據的到期日為2026年11月18日 The maturity date of the promissory note is 18 November 2026 or such 或本公司與該承兌票據持有人可能書面 other date as the Company and the holder of the promissory note may 協定的其他日期。 agree in writing. 該承兌票據的年利率為6%，根據當時未 The promissory note carries interest at 6% per annum based on the 償還本金金額按日計算，應於該承兌票 principal amount then outstanding on a daily basis which shall be due 據的到期日支付。 and payable on the maturity date of the issue date of the promissory note. 於2024年12月19日，本公司向獨立第三 On 19 December 2024, the Company issued a promissory note with 方發行本金金額為2,000,000港元之承兌 principal amount of HK$2,000,000 to an independent third party.票據。 該承兌票據已於2025年2月18日到期時 This promissory note was repaid in full together with interest thereon 連同利息全數償還。 upon maturity on 18 February 2025. 該承兌票據的年利率為7%，根據當時未 The promissory note carried interest at 7% per annum based on the 償還本金金額按日計算，並於該承兌票 principal amount then outstanding on a daily basis which was due and 據的到期日支付。 payable on the maturity date of the promissory note. 就兩份承兌票據而言，未經另一方事先 For both promissory notes, neither the Company nor the holders of the 書面同意，本公司或承兌票據持有人均 promissory note may assign any of its rights and obligations without the 不得轉讓其任何權利及義務。本公司可 prior written consent of the other party. The Company may repay all or 於到期日前任何時間向承兌票據持有人 part of the principal together with interest accrued thereon without 發出七日書面通知，在沒有罰金的情況 penalty at any time prior to the maturity date by giving 7 days’ prior 下償還全部或部分本金連同應計利息。 written notice to the holder of the promissory note. Champion Technology Holdings Limited 24 2025/26 Interim Report Number of shares Amount 股份數目 金額 ’000 HK$’000 千股 千港元 Authorised share capital: 法定股本： Balance at 1 July 2025 and 31 December 按每股面值0.01港元計於2025年7月1日2025 with par value of HK$0.01 each 及2025年12月31日的結餘 160,000,000 1,600,000Number of Share Share Capital shares capital premium reserve Total 股份數目 股本 股份溢價 股本儲備 總額 ’000 HK$’000 HK$’000 HK$’000 HK$’000 千股 千港元 千港元 千港元 千港元 Issued and fully paid share capital: 已發行及繳足股本： Balance at 1 July 2025 and 於2025年7月1日及 31 December 2025 2025年12月31 984,707 9,847 2,294,560 1,093,039 3,397,44618. 關連人士交易 18. RELATED PARTY TRANSACTIONS 主要管理人員薪酬 Key management personnel remuneration 主要管理人員為擔任具權力且直接或間 Key management personnels are those persons holding positions with 接負責本集團業務規劃、指導及控制之 authority and responsibility for planning, directing and controlling the 職位之人士，包括本公司董事。主要管 activities of the Group, directly or indirectly, including the directors of 理人員薪酬如下： the Company. Key management personnels’ remuneration are as follows: Six months ended 31 December 截至12月31日止六個月 2025 2024 2025年 2024年 HK$’000 HK$’000 千港元 千港元 (Unaudited) (Unaudited) （未經審核） （未經審核） Salaries and other benefits 薪金及其他福利 3,308 3,348 Retirement benefit scheme contributions 退休福利計劃供款 18 183,326 3,366 冠軍科技集團有限公司? 25 2025/26中期報告 Fair value hierarchy 公允價值層級 The following table presents the fair value of the Group’s financial 下表為按經常性基準計量之本集團於回 instruments and investment properties measured at the end of the 顧期完結時之金融工具及投資物業公允Period on a recurring basis, categorised into the three-level fair value 價值，已分類至香港財務報告準則第13 hierarchy as defined in HKFRS 13, “Fair value measurement”. The 號「公平價值計量」所界定之三個公平價 level into which a fair value measurement is classified is determined 值層級。在公平價值計量中分類之層級 with reference to the observability and significance of the inputs used in 乃參考估值技術所用之輸入數據之可觀 the valuation technique as follows: 察性及重要性而釐定，詳情如下：Level 1 valuations: Fair value measured using only Level 1 inputs i.e. 第一層級估值：僅採用第一層級輸入數 unadjusted quoted prices in active markets for identical assets or 據，即以相同資產或負債，例如上市股 liabilities at the measurement date such as listed stocks, bonds, funds 份、債券、基金或就設定公平市場價值 or any assets that have a regular “mark to market” mechanism for 而言擁有常規「按市值計價」機制的任何 setting a fair market value. 資產於計量日在活躍市場上之報價（不作調整）計量公允價值。 Level 2 valuations: Fair value measured using Level 2 inputs i.e. 第二層級估值：採用第二層級輸入數observable inputs which fail to meet Level 1, and not using significant 據，即未能符合第一層級之可觀察輸入 unobservable inputs. Level 2 assets are financial assets that do not 數據，且不採用重大不可觀察輸入數據 have regular market pricing, but whose fair value can be determined 計量公允價值。第二層資產為並無常規 based on other data values or market prices. For example, valuers 市場定價之金融資產，惟其公允價值可 adopt valuation model for assessing the market value of the properties, 根據其他數據價值或市價而釐定。例 such as comparing with similar assets surrounding the properties, 如，估值師採用估值模型以評估物業之 hence, the fair values are quoted prices for similar assets and not for 市值，即與物業周邊類似資產進行比 identical assets. 較，因此，公允價值為類似資產之報 價，而並非相同資產之報價。 Level 3 valuations: Fair value measured using significant unobservable 第三層級估值：採用重大不可觀察輸入 inputs. 數據計量公允價值。 The following table provides an analysis of financial instruments and 下表列出於回顧期結束時就經常性計量 investment properties that are measured at fair value at the end of the 以公允價值計量之金融工具及投資物業 Period for recurring measurement, grouped into levels 1 to 3 based on 之分析，根據會計政策按公允價值之可 the degree to which the fair value is observable in accordance to the 觀察程度分為第一至第三層級別。 accounting policy. Champion Technology Holdings Limited 26 2025/26 Interim Report  |