阿尔法企业 二零一八中期报告(9)

阿尔法企业 二零一八中期报告

8ALPHA PROFESSIONAL HOLDINGS LIMITED • Interim Report 2018Notes to the Unaudited Condensed Consolidated Financial Statements

For the six months ended 30 September 2018

1. CORPORATE INFORMATION

The Company (Registration No. 39519) was incorporated in Bermuda

on 30 January 2007 under the Companies Act 1981 of Bermuda as

an exempted company with limited liability. The registered office of

the Company is located at Continental Building, 25 Church Street,

Hamilton, HM 12, Bermuda. Its principal place of business is located

at Room 2107, 21/F, H arbour Centre, 25 H arbour Road, Wanchai,

Hong Kong.The Company has changed its name from Z-Obee Holdings Limited to Alpha Professional H oldings Limited with effect from 24 August 2018. The Company is an investment holding company. The principal activities of its subsidiaries are sales and distributions of mobile handsets and their components.The Company’s shares had been listed on the Main Board of the Singapore Exchange Securities Trading Limited (the “SGX-ST ”) and the Main Board of The Stock Exchange of Hong Kong Limited (the “HKSE” or the “Stock Exchange ”) since 21 November 2007 and 1 March 2010, respectively. With effect from 14 June 2013, the Company converted its listing status on the SGX-ST to secondary listing whilst the primary listing status on the Main Board of the Stock Exchange remains unchanged. The Company had sought the voluntary delisting of the shares of the Company (the “Shares ”) from the SGX-ST (the “Delisting ”), which took place on 28 November 2017.

2. BASIS OF PREPARATION

This unaudited condensed consolidated financial statements for

the six months ended 30 September 2018 have been prepared in

accordance with the applicable disclosure provisions of the Rules

Governing the Listing of Securities of The Stock Exchange of Hong

Kong Limited (the “L isting Rules ”) including compliance with

International Accounting Standard (the “IAS ”) 34 “Interim Financial

Reporting” issued by the International Accounting Standards Board

(the “IASB ”).

The unaudited condensed consolidated financial statements have

been prepared in accordance with the same accounting policies

adopted in the annual financial statements for the year ended

31 March 2018, except for the adoption of the new International

Financial Reporting Standards (the “IFRSs ”) and IASs as disclosed

in note 3 below. The unaudited condensed consolidated financial

statements do not include all the information and disclosures required

for an annual financial statements, and should be read in conjunction

with the financial statements of the Group for the year ended 31

March 2018, which have been prepared in accordance with the

IFRSs. 1. 39519 Continental Building, 25 Church Street, H amilton, H M 12, Bermuda 25

21 2107

Z-Obee H oldings

Limited

Alpha Professional Holdings Limited

2. 34 3