香港食品投资中期报告2023-2024

Interim Report 2023-24 The board of directors (the “Board”) of Hong Kong Food InvestmentHoldings Limited (the “Company”) presents the unaudited condensedconsolidated statement of financial position as at 30 September 2023of the Company and its subsidiaries (collectively referred to as the“Group”) and the unaudited condensed consolidated statement of profitor loss, unaudited condensed consolidated statement of comprehensiveincome, unaudited condensed consolidated statement of changes inequity and unaudited condensed consolidated statement of cash flowsfor the six months ended 30 September 2023 as follows: CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVEINCOME CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION(continued) CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY(continued) *430,637,000459,531,000 CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS NOTES TO THE CONDENSEDCONSOLIDATED FINANCIALSTATEMENTS 1.ACCOUNTING POLICIES 1. The unaudited condensed consolidated interim financial statements areprepared in accordance with the applicable disclosure requirementsof Appendix 16 to the Rules Governing the Listing of Securities (the“Listing Rules”) on The Stock Exchange of Hong Kong Limited (“StockExchange”) and the Hong Kong Accounting Standard (“HKAS”) 34“Interim Financial Reporting” issued by the Hong Kong Institute ofCertified Public Accountants (“HKICPA”). 1634 Theaccounting policies and basis of preparation adopted in thepreparation of the unaudited condensed consolidated interim financialstatements are consistent with those adopted in the preparation of theannual financial statements for the year ended 31 March 2023. The financial information relating to the year ended 31 March 2023 thatis included in the unaudited condensed consolidated interim financialstatements for the six months ended 30 September 2023 as comparativeinformationdoes not constitute the Company’s statutory annualconsolidated financial statements for that year but is derived from thoseconsolidated financial statements. Further information relating to thesestatutory financial statements required to be disclosed in accordance withsection 436 of the Hong Kong Companies Ordinance is as follows: 436 The Company has delivered the consolidated financial statements for theyear ended 31 March 2023 to the Registrar of Companies as required bysection 662(3) of, and Part 3 of Schedule 6 to, the Hong Kong CompaniesOrdinance. The Company’s auditor has reported on the consolidatedfinancial statements. The auditor’s report was unqualified; did not includea reference to any matters to which the auditor drew attention by way ofemphasis without qualifying its report; and did not contain a statementunder sections 406(2), 407(2) or (3) of the Hong Kong CompaniesOrdinance. 662(3)63406(2)407(2)(3) In the current period, the Group has adopted, for the first time, anumber of new and revised Hong Kong Financial Reporting Standards(“HKFRSs”), which are effective for accounting periods beginning on orafter 1 April 2023. 1. 1.ACCOUNTING POLICIES(continued) The application of the above new and revised standards in the currentperiodhas had no material financial effect on these condensedconsolidated financial statements. 2. 2.OPERATING SEGMENT INFORMATION For management purposes, the Group is organised into business unitsbased on their products and services and has three reportable operatingsegments for the period ended 30 September 2023 as follows: (a) (a)the trading segment is engaged in the trading of frozen meats,seafood and vegetables in Hong Kong;(b)the catering segment is engaged in restaurants operation in HongKong; and(c)the “others” segment consists of communication and advertisingdesign. (b) (c) Management monitors the results of the Group’s operating segmentsseparately for the purpose of making decisions about resources allocationand performance assessment. Segment performance is evaluated based onreportable segment profit/loss, which is a measure of adjusted profit/lossbefore tax. The adjusted profit/loss before tax is measured consistentlywith the Group’s profit/loss before tax except that bank interest income,dividend income and unallocated gains/losses, non-lease-related financecosts, share of profits and losses of associates and corporate and otherunallocated expenses are excluded from such measurement. Segment assets exclude investments in associates, deferred tax assets,certain items of property, plant and equipment, an investment property,and corporate and other unallocated assets as these assets are managed ona group basis. Segment liabilities exclude tax payables, deferred tax liabilities andcorporate and other unallocated liabilities as these liabilities are managedon a group basis. Intersegment sales and transfers are transacted with reference to theselling prices used for sales made to third parties at the then prevailingmarket prices. 2. 2. 3. 3.REVENUE,