猫屎咖啡控股中期报告 2024

(Incorporated in the Cayman Islands with limited liability)(於開曼群島註冊成立的有限公司)Stock code股份代號: 1869 2Kafelaku Coffee Holding Limited貓屎咖啡控股有限公司 Corporate Information公司資料 DIRECTORS Executive Directors:Mr. Liang Naiming(Chairman of the Board andChief Executive Officer)Mr. Ma Xiaoping Non-executive Director:Mr. Cui Zifeng Independent Non-executive Directors: Mr. Liu HuaiyuMr. Wong Chun Peng StewartMs. Zhang Guangfang(appointed on 21 June 2024)Mr. So Ting Kong(resigned on 21 June 2024) AUDIT COMMITTEE Mr. Liu Huaiyu(Chairman)Mr. Wong Chun Peng StewartMs. Zhang Guangfang(appointed on 21 June 2024)Mr. So Ting Kong(resigned on 21 June 2024) REMUNERATION COMMITTEEMr. Liu Huaiyu(Chairman) Mr. Liang NaimingMs. Zhang Guangfang(appointed on 21 June 2024)Mr. So Ting Kong(resigned on 21 June 2024) NOMINATION COMMITTEEMr. Liang Naiming(Chairman) Mr. Wong Chun Peng StewartMr. Liu Huaiyu LEGAL COMPLIANCE COMMITTEEMr. Wong Chun Peng Stewart(Chairman) Mr. Liu HuaiyuMs. Zhang Guangfang(appointed on 21 June 2024)Mr. So Ting Kong(resigned on 21 June 2024) COMPANY SECRETARYMs. Leung Ho Yee AUTHORISED REPRESENTATIVESMr. Liang NaimingMs. Leung Ho Yee Windward 3, Regatta Office Park PO Box 1350Grand Cayman KY1-1108Cayman Islands REGISTERED OFFICEWindward 3, Regatta Office Park PO Box 1350Grand Cayman KY1-1108Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGRoom B, 5/F 12–185B On Fat Industrial Building12–18 Kwai Wing RoadKwai ChungNew TerritoriesHong Kong(ceased to be used on 18 January 2024) 17826 26/F, Chinachem Century Tower178 Gloucester RoadWan ChaiHong Kong(effective from 18 January 2024) 4Kafelaku Coffee Holding Limited貓屎咖啡控股有限公司 Corporate Information公司資料 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN THE CAYMAN ISLANDS Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 148212103B Boardroom Share Registrars (HK) LimitedRoom 2103B, 21/F148 Electric RoadNorth PointHong Kong LEGAL ADVISOR TO THE COMPANY AS TOHONG KONG LAW DeHeng Law Offices (Hong Kong) LLP PRINCIPAL BANKERSBank of China (Hong Kong)CMB Wing Lung Bank Limited AUDITORCL Partners CPA Limited (appointed on 24 May 2024)Public Interest Entity Auditor registered in accordance withthe Financial Reporting Council OrdinanceTing Ho Kwan & Chan(retired on 24 May 2024)Public Interest Entity Auditor registered in accordance withthe Financial Reporting Council Ordinance PRINCIPAL OF LISTINGThe Main Board of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) 1869 STOCK CODE1869 http://www.starofcanton.com.hk COMPANY’S WEBSITEhttp://www.starofcanton.com.hk Financial Highlights財務摘要 The board (the “Board”) of directors (the “Directors”) ofKafelaku Coffee Holding Limited (the “Company”, togetherwith its subsidiaries, collectively known as the “Group”) ispleased to announce the unaudited consolidated results of theGroup for the six months ended 30 June 2024 (the “Period”)together with the comparative figures for the correspondingperiod in 2023 (the “Previous Period”) as set out below. Thisinterim report has been reviewed by the audit committee of theCompany (the “Audit Committee”). FINANCIAL HIGHLIGHTS For the Period, the Group’s operating results were as follows: –revenue of the Group amounted to approximatelyH K $ 7 4 . 5m i l l i o n ,r e p r e s e n t i n g a d e c r e a s e o fapproximately 20.3% as compared with the PreviousPeriod. 74.520.3% 13.99.84.1 –loss attributable to owners of the Company amounted toapproximately HK$13.9 million, representing an increasein loss by approximately HK$9.8 million as comparedwith approximately HK$4.1 million for the PreviousPeriod. –loss per share was approximately HK1.23 cents. 1.23 6Kafelaku Coffee Holding Limited貓屎咖啡控股有限公司 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表 For the six months ended 30 June 2024截至二零二四年六月三十日止六個月 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As at 30 June 2024 8,afelaku Coffee )olding -imited貓屎咖啡控股有限公司 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As at 30 June 2024 Condensed Consolidated Statements of Changes in Equity簡明綜合權益變動表 For the six months ended 30 June 2024 Note:Other reserves of the Group represent (i) the amount arising froma reorganisation of the Company in connection with the listing;(ii) waiver of amounts due to a non-controlling shareholder ofthe Company (the “Shareholder”), related party and ultimatecontrolling Shareholders; (iii) the difference between theacquisition of additional equity interests from the then non-controlling Shareholders and the nominal value of the shares of anexisting subsidiary of the Group issued in exchange therefore priorto the listing of the Company’s shares (the “Shares”); and (