新絲路文旅：中期報告2025.pdf

1、新絲路文旅有限公司2025中期報告1CONTENTS目錄Condensed Consolidated Statement of Profit or Loss2簡明綜合損益表Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income4簡明綜合損益及其他全面收益表Condensed Consolidated Statement of Financial Position5簡明綜合財務狀況表Condensed Consolidated Statement of Changes in Equity7

2、簡明綜合權益變動表Condensed Consolidated Statement of Cash Flows8簡明綜合現金流量表Notes to the Condensed Interim Financial Statements9簡明中期財務報表附註Management Discussion and Analysis40管理層討論及分析Review of Operation and Prospects50業務回顧及展望Other Information56其他資料 2NEW SILKROAD CULTURALTAINMENT LIMITEDINTERIM REPORT 2025新絲路文旅有

3、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（統稱 本集團）截至二零二五年六月三十日止六個月之未經審核簡明綜合中期業績連同前期比較業績如下：簡明綜合損益表The board(the“Board”)of directors(the“Directors”)of New Silkroad Culturaltainment Limited(the“Company”)is pleased to announce the unaudited condensed consolidated interim results of the Company and its subsidiari

4、es(collectively the“Group”)for the six months ended 30 June 2025,together with the comparative results for the previous period as follows:CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSSFor the six months ended30 June截至六月三十日止六個月20252024二零二五年二零二四年(unaudited)(unaudited)（未經審核）（未經審核）(restated)（經重列）Not

5、esHK$000HK$000Continuing operations持續經營業務附註千港元千港元Revenue收益3213,440232,089Cost of revenue收益成本(165,345)(174,669)Gross profit毛利48,09557,420Other revenue,gains and losses,net其他收入、收益及虧損，淨額511,780(5,250)Selling and distribution expenses銷售及分銷開支(688)Administrative and other operating expenses行政及其他營運開支(36,44

6、8)(39,279)Impairment loss under expected credit loss model,net of reversal預期信貸虧損模式下之減值虧損（扣除撥回）(17,013)(15,925)Impairment loss of goodwill商譽減值虧損(48,456)Loss from operating activities經營業務之虧損6(42,042)(3,722)Finance costs財務成本(60)(402)Loss before taxation除稅前虧損(42,102)(4,124)Income tax expense所得稅開支7(545)(