佳宁娜二零二四 / 二零二五年中期报告

CORPORATE INFORMATIONBOARD OF DIRECTORSEXECUTIVE DIRECTORS MA, Kai Cheung,PhD, SBS, BBS(Honorary Chairman)MA, Kai Yum,PhD, BBS(Chairman)MA, Hung Ming, John,PhD, BBS, JP(Vice-chairman)LIANG, Rui(Chief Executive Officer)CHAN, Francis Ping Kuen (resigned on 1 October 2024)MA, Hung Man INDEPENDENT NON-EXECUTIVEDIRECTORS LO, Ming Chi, Charles (resigned on 3 December 2024)WONG, See KingCHEUNG, Wah Fung, ChristopherLIU, Ling Ling, Samantha (appointed on 3 December 2024) AUDIT COMMITTEE LO, Ming Chi, Charles (resigned as chairman on 3 December 2024)WONG, See King (appointed as Chairman on 3 December 2024) CHEUNG, Wah Fung, ChristopherLIU, Ling Ling, Samantha (appointed on 3 December 2024) REMUNERATION COMMITTEE WONG, See King(Chairman)LO, Ming Chi, Charles (resigned on 3 December 2024)CHEUNG, Wah Fung, ChristopherLIU, Ling Ling, Samantha (appointed on 3 December 2024) NOMINATION COMMITTEE MA, Kai Yum,PhD, BBS(Chairman)LO, Ming Chi, Charles (resigned on 3 December 2024)WONG, See KingCHEUNG, Wah Fung, ChristopherLIU, Ling Ling, Samantha (appointed on 3 December 2024) COMPANY SECRETARY CHAN, Francis Ping Kuen (resigned on 1 October 2024)NG, Kin Sun (appointed on 1 October 2024) 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. http://www.carrianna.com COMPANY WEBSITE http://www.carrianna.com 00126 STOCK CODE00126 UNAUDITED INTERIM RESULTS The board of directors (the “Board”) of Carrianna GroupHoldingsCompany Limited(the“Company”)wishes toannounce the unaudited interim condensed consolidatedfinancial results of the Company and its subsidiaries (collectivelythe “Group”) for the six months ended 30 September 2024.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 2024 CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVEINCOME For the six months ended 30 September 2024 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION At 30 September 2024 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION (Continued)At 30 September 2024 NOTES TO INTERIM CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS 1. 1.BASIS OF PREPARATION 34D2 The unaudited interim condensed consolidated financialstatements for the six months ended 30 September2024 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 D2 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 2024, 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 2024, except forthe adoption of the following revised HKFRSs for the firsttime for the current period’s financial statements: 161177 Amendments toHKFRS 16Lease Liability in a Sale and LeasebackAmendments to HKAS 1Classification of Liabilities as Currentor Non-current (the “2020Amendments”)Amendments to HKAS 1Non-current Liabilities with Covenants(the “2022 Amendments”)Amendments to H