C CARBONNEUTRAL (01372) has announced its interim results for the six months ended December 31, 2025. Revenue reached approximately HK$352 million, representing a year-on-year increase of 14.4%. Profit attributable to owners of the company was HK$25.667 million, a turnaround from a loss in the same period last year. Earnings per share were 4 HK cents. According to the announcement, the shift to profitability was primarily due to a fair value gain on carbon credit assets of approximately HK$49.3 million and a decrease in the imputed interest on convertible bonds of about HK$12.7 million. These gains were partially offset by an increase in employee benefit expenses of approximately HK$2.7 million.