China U Ton : 2017-August-14 2017 Interim Report

2017‌‌‌‌‌‌‌

INTERIM

REPORT

CHARACTERISTICS OF THE GROWTH ENTERPRISE MARKET ("GEM") OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE "STOCK EXCHANGE") GEM has been positioned as a market designed to accommodate companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration. The greater risk profile and other characteristics of GEM mean that it is a market more suited to professional and other sophisticated investors. Given the emerging nature of companies listed on GEM, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM.

Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.

This report, for which the directors (the "Directors") of Classified Group (Holdings) Limited (the "Company") collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on the GEM of the Stock Exchange (the "GEM Listing Rules") for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that, to the best of their knowledge and belief, the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.

CONTENTS

Contents 1

Corporate Information 2

Condensed Consolidated Statement of Profit or Loss and Other Comprehensive

Income 4

Condensed Consolidated Statement of Financial Position 5

Condensed Consolidated Statement of Changes in Equity 7

Condensed Consolidated Statement of Cash Flows 8

Notes to the Condensed Consolidated Financial Statements 9

Management Discussion and Analysis 25

Other Information 28

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2017 INTERIM REPORT CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors

Mr. WONG Arnold Chi Chiu (Chairman)

Mr. LO Yeung Kit Alan Mr. PONG Kin Yee

Mr. MA Chun Fai

Independent non-executive Directors Dr. CHAN Kin Keung Eugene BBS,JP Mr. CHUM Kwan Yue Desmond

Mr. NG Chun Fai Frank

COMPLIANCE OFFICER Mr. WONG Arnold Chi Chiu AUTHORIZED REPRESENTATIVES Mr. WONG Arnold Chi Chiu

Mr. LI Kai Leung

Company Secretary Mr. LI Kai Leung (HKICPA) Audit Committee Members Mr. CHUM Kwan Yue Desmond (Chairman)

Dr. CHAN Kin Keung Eugene BBS,JP

Mr. NG Chun Fai Frank

Remuneration Committee Members Dr. CHAN Kin Keung Eugene BBS,JP (Chairman)

Mr. CHUM Kwan Yue Desmond Mr. NG Chun Fai Frank

Nomination Committee Members Mr. NG Chun Fai Frank (Chairman)

Dr. CHAN Kin Keung Eugene BBS,JP

Mr. CHUM Kwan Yue Desmond

Auditors Deloitte Touche Tohmatsu

Certified Reporting Accountants

Legal Advisers to the Company Robertsons Principal Bankers Hang Seng Bank Limited

The Hongkong and Shanghai Banking Corporation Limited

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CLASSIFIED GROUP (HOLDINGS) LIMITED