佳宁娜二零二三/二零二四年中期报告

CORPORATE INFORMATIONBOARD OF DIRECTORSEXECUTIVE DIRECTORS MA, Kai Cheung,PhD, SBS, BBS(Honorary Chairman)MA, Kai Yum,PhD(Chairman)MA, Hung Ming, John,PhD, BBS, JP(Vice-chairman)LIANG, Rui(Chief Executive Officer)CHAN, Francis Ping KuenMA, Hung Man INDEPENDENT NON-EXECUTIVEDIRECTORS LO, Ming Chi, CharlesWONG, See KingCHEUNG, Wah Fung, Christopher AUDIT COMMITTEE LO, Ming Chi, Charles(Chairman)WONG, See KingCHEUNG, Wah Fung, Christopher REMUNERATION COMMITTEE WONG, See King(Chairman)LO, Ming Chi, CharlesCHEUNG, Wah Fung, Christopher NOMINATION COMMITTEE MA, Kai Yum,PhD(Chairman)LO, Ming Chi, CharlesWONG, See KingCHEUNG, Wah Fung, Christopher COMPANY SECRETARYCHAN, Francis Ping Kuen REGISTERED OFFICE Victoria Place, 5th Floor31 Victoria StreetHamilton HM10Bermuda Victoria Place, 5th Floor31 Victoria StreetHamilton HM10Bermuda HEAD OFFICE AND PRINCIPAL PLACES OFBUSINESS 2002002 26/F, Phase II Wyler Centre200 Tai Lin Pai RoadKwai ChungNew TerritoriesHong Kong 5/F, Carrianna Friendship Square2002 Renminnan RoadLo Wu DistrictShenzhenChina PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM10Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM10Bermuda HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 16融17 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong SOLICITORSMichael Li & Co.Bird & BirdK.C. Ho & Fong Appleby LEGAL ADVISERS ON BERMUDA LAWAppleby AUDITOR Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor PRINCIPAL BANKERS Hang Seng Bank LimitedStandard Chartered Bank (Hong Kong) LimitedThe Hongkong & Shanghai Banking Corporation LimitedNanyang Commercial Bank LimitedO-Bank Co., Ltd.The Bank of East Asia, LimitedOCBC Bank (Hong Kong) LimitedDah Sing Bank, LimitedBank of China (Hong Kong) LimitedChiyu Banking Corporation Ltd. COMPANY WEBSITE http://www.carrianna.com http://www.carrianna.com 00126 STOCK CODE 00126 UNAUDITED INTERIM RESULTS The board of directors (the “Board”) of Carrianna GroupHoldings Company Limited (the “Company”) is pleased toannounce the unaudited interim condensed consolidatedfinancial results of the Company and its subsidiaries (collectivelythe “Group”) for the six months ended 30 September 2023.The interim condensed consolidated financial statements havenot been audited but have been reviewed by the Company’saudit committee. CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS For the six months ended 30 September 2023 CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVEINCOME For the six months ended 30 September 2023 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION At 30 September 2023 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION (Continued)At 30 September 2023 NOTES TO INTERIM CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS 1. 1.BASIS OF PREPARATION 3416 The unaudited interim condensed consolidated financialstatements for the six months ended 30 September2023 have been prepared in accordance with HongKongAccounting Standard(“HKAS”)34“InterimFinancial Reporting” issued by the Hong Kong Instituteof Certified Public Accountants, and in compliance withthe applicable disclosure requirements of Appendix 16 toThe Rules Governing the Listing of Securities (the “ListingRules”) on The Stock Exchange of Hong Kong Limited(the “Stock Exchange”). The unaudited interim condensed consolidated financialstatementsdo not include all the information anddisclosures required in the annual financial statementsand should be read in conjunction with the Group’s annualconsolidated financial statements for the year ended 31March 2023, which have been prepared in accordancewithHong Kong Financial Reporting Standards(“HKFRSs”). 2. 2.CHANGES IN ACCOUNTING POLICIES The accounting policies adopted in the preparation ofthe unaudited interim condensed consolidated financialstatements are consistent with those adopted in thepreparation of the Group’s annual consolidated financialstatements for the year ended 31 March 2023, except forthe adoption of the following new and revised HKFRSs forthe first time for the current period’s financial statements: 1717171791281212 The adoption of the above new and revised HKFRSs hashad no significant financial effect on the unaudited interimcondensed consolidated financial statements. 3. 3.OPERATING SEGMENTINFORMATION For management purposes, the Group is organised intobusiness units based on their products and services andhas two reportable operating segments as follows: (a) (a)therestaurant,food and hotel segment whichengages in the operations of hotel, restaurant andfood businesses; and (b) (b)the property investment and development segmentwhichcomprises the development and sale ofproperties and the leasing of residential, commercialand industrial properties. Managementmonitors the results of the Group’soperating segments separat