佳宁娜二零二五 / 二零二六年中期报告

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)MA, Hung Man INDEPENDENT NON-EXECUTIVEDIRECTORS WONG, See KingCHEUNG, Wah Fung, ChristopherLIU, Ling Ling, Samantha AUDIT COMMITTEE WONG, See King(Chairman)CHEUNG, Wah Fung, ChristopherLIU, Ling Ling, Samantha REMUNERATION COMMITTEE WONG, See King(Chairman)CHEUNG, Wah Fung, ChristopherLIU, Ling Ling, Samantha NOMINATION COMMITTEE MA, Kai Yum,PhD, BBS(Chairman)WONG, See KingCHEUNG, Wah Fung, ChristopherLIU, Ling Ling, Samantha COMPANY SECRETARY NG, Kin Sun (resigned on 8 October 2025)YU, Man Ho (appointed on 8 October 2025) REGISTERED OFFICE Victoria Place, 5th Floor31 Victoria StreetHamilton HM10Bermuda Victoria Place, 5th Floor31 Victoria StreetHamilton HM10Bermuda HEAD OFFICE AND PRINCIPAL PLACES OFBUSINESS 200 26/F, Phase II Wyler Centre200 Tai Lin Pai RoadKwai ChungNew TerritoriesHong Kong 2002 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 Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong SOLICITORSMichael Li & Co.GallantK.C. Ho & Fong Appleby LEGAL ADVISERS ON BERMUDA LAWAppleby AUDITOR ZHONGHUI ANDA CPA LIMITEDCertified Public AccountantsRegistered Public Entity Auditor PRINCIPAL BANKERS Hang Seng Bank LimitedStandard Chartered Bank (Hong Kong) LimitedThe Hongkong & Shanghai Banking Corporation LimitedNanyang Commercial Bank LimitedO-Bank Co., Ltd.Bank of Communications (Hong Kong) LimitedThe Bank of East Asia, LimitedOCBC Bank (Hong Kong) LimitedDah Sing Bank, LimitedBank of China (Hong Kong) Limited 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 2025.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 2025 CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVEINCOME For the six months ended 30 September 2025 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION At 30 September 2025 CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION (Continued)At 30 September 2025 NOTES TO INTERIM CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS 1. 1.BASIS OF PREPARATION 34D2 The unaudited interim condensed consolidated financialstatements for the six months ended 30 September2025 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 2025, which have been prepared in accordancewith HKFRS Accounting Standards. 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 2025, except forthe adoption of the following revised HKFRS AccountingStandards for the first time for the current period’sfinancial statements: 21 Amendments to HKAS 21Lack of Exchangeability The adoption of the above revised HKFRS AccountingStandards has had no significant financial effect on theunauditedinterim condensed consolidated financialstatements. 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, commer