猫屎咖啡控股中期报告 2025

(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 2025Interim Report中期報告 Contents目錄 Corporate Information2 Financial Highlights5 Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income6 Condensed Consolidated Statement of Financial Position7 Condensed Consolidated Statements of Changes in Equity9 Condensed Consolidated Statement of Cash Flows10 Notes to the Condensed Consolidated Financial Statements11 Management Discussion and Analysis37 Other Information52 貓屎咖啡控股有限公司 Corporate Information公司資料 董事 DIRECTORS 執行董事： Executive Directors:Ms. Leung Ka Wai(Chairman of the Board) (appointed on 30 June 2025)Mr. Liang Naiming(Chief Executive Officer)(resigned as Chairman of the Board on 30 June 2025) Mr. Cui Zhiqiang(appointed on 30 June 2025)Mr. Ma Xiaoping 非執行董事： Non-executive Directors:Mr. Cui ZifengMs. Fung Wai Sim(appointed on 30 June 2025) 獨立非執行董事： Independent Non-executive Directors:Ms. Zhang Guangfang Mr. Chan Yan Kin PhilipMr. Yang Chao(appointed on 30 June 2025)Mr. Liu Huaiyu(resigned on 20 May 2025) AUDIT COMMITTEEMr. Yang Chao(Chairman) 審核委員會 (appointed on 30 June 2025)Ms. Zhang GuangfangMr. Chan Yan Kin PhilipMr. Liu Huaiyu(Chairman)(resigned on 20 May 2025) 薪酬委員會 REMUNERATION COMMITTEEMs. Zhang Guangfang(Chairman) (designated as the Chairman on 30 June 2025)Ms. Leung Ka Wai(appointed on 30 June 2025)Mr. Yang Chao(appointed on 30 June 2025)Mr. Liu Huaiyu(Chairman)(resigned on 20 May 2025)Mr. Liang Naiming(resigned on 30 June 2025) 提名委員會 NOMINATION COMMITTEEMs. Leung Ka Wai(Chairman) (appointed on 30 June 2025)Mr. Chan Yan Kin PhilipMs. Zhang Guangfang(appointed on 30 June 2025)Mr. Liang Naiming(Chairman)(resigned on 30 June 2025)Mr. Liu Huaiyu(resigned on 20 May 2025) 法律合規委員會 LEGAL COMPLIANCE COMMITTEEMr. Chan Yan Kin Philip(Chairman) Ms. Zhang GuangfangMr. Yang Chao(appointed on 30 June 2025)Mr. Liu Huaiyu(resigned on 20 May 2025) 公司秘書 COMPANY SECRETARY Mr. Chu Wing Tim Benedict(appointed on 22 August 2025)Ms. Leung Ho Yee(resigned on 22 August 2025) AUTHORISED REPRESENTATIVES 授權代表 Mr. Liang NaimingMr. Chu Wing Tim Benedict(appointed on 22 August 2025)Ms. Leung Ho Yee(resigned on 22 August 2025) 註冊辦事處 REGISTERED OFFICE Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 17826 26/F, Chinachem Century Tower178 Gloucester RoadWan ChaiHong Kong 貓屎咖啡控股有限公司 Corporate Information公司資料 中國總辦事處 HEAD OFFICE IN CHINAc/o Jiangsu Kafelaku Holding Co., Ltd. 88419 Room 419, 88 Gangcheng AvenueDongtai Coastal Economic Development ZoneDongtai CityJiangsu ProvinceChina 開曼群島主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN THE CAYMAN ISLANDSOcorian Trust (Cayman) Limited Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 香港股份過戶登記分處 BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONGBoardroom Share Registrars (HK) Limited 148212103B Room 2103B, 21/F148 Electric RoadNorth PointHong Kong 本公司有關香港法例的法律顧問 LEGAL ADVISOR TO THE COMPANY AS TOHONG KONG LAWDeHeng Law Offices (Hong Kong) LLP 主要往來銀行 PRINCIPAL BANKERSBank of China (Hong Kong) LimitedCMB Wing Lung Bank Limited 核數師 AUDITORRongcheng (Hong Kong) CPA Limited (formerly known as CL Partners CPA Limited)Public Interest Entity Auditor registered in accordance withthe Financial Reporting Council Ordinance 上市地點 PLACE OF LISTINGThe Main Board of The Stock Exchange of Hong Kong Limited 聯交所 (the “Stock Exchange”) 股份代號1869 STOCK CODE1869 公司網站http://www.kafelaku.com COMPANY’S WEBSITEhttp://www.kafelaku.com 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 2025 (the “Period”)together with the comparative figures for the correspondingperiod in 2024 (the “Previous Period”) as set out below. Thisinterim report has been reviewed by the audit committee of theCompany (the “Audit Committee”). 本公司本 集 團董 事董事會期內過往期間審核委員會 財務摘要 FINANCIAL HIGHLIGHTSFor the Period, the Group’s operating results were as follows: 64.374.513.7% –revenue of the Group amounted to approximatelyH K $ 6 4 . 3m 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 13.7% as compared with approximatelyHK$74.5 million for the Previous Period. 11.62.313.9 –loss attributable to owners of the Company amounted toapproximately HK$11.6 million, representing a decreasein loss by approximately HK$2.3 million as comparedwith approximately HK$13.9 million for the PreviousPeriod. 0.821.23 –loss per share was approximately HK0.82 cent