香港食品投资中期报告2025-2026

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 2025of 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 2025 as follows: CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVEINCOME CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY(continued) CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOWS NOTES TO THE CONDENSEDCONSOLIDATED FINANCIALSTATEMENTS 1.ACCOUNTING POLICIES 1. D234 The unaudited condensed consolidated interim financial statements areprepared in accordance with the applicable disclosure requirementsof Appendix D2 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”). 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 2025. 436 The financial information relating to the year ended 31 March 2025 thatis included in the unaudited condensed consolidated interim financialstatements for the six months ended 30 September 2025 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: 662(3)63406(2)407(2)(3) The Company has delivered the consolidated financial statements for theyear ended 31 March 2025 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. In the current period, the Group has adopted the following amendedHKFRS Accounting Standard, for the first time, which are effective foraccounting periods beginning on or after 1 April 2025. 21 Lack of Exchangeability Amendments to HKAS 21 1. 1.ACCOUNTING POLICIES(continued) The nature and impact of the amended HKFRS Accounting Standard aredescribed below: 21 Amendments to HKAS 21 specify how an entity shall assess whether acurrency is exchangeable into another currency and how it shall estimatea spot exchange rate at a measurement date when exchangeability islacking. The amendments require disclosures of information that enableusers of financial statements to understand the impact of a currency notbeing exchangeable. As the currencies that the Group had transactedwith and the functional currencies of group entities for translation intothe Group’s presentation currency were exchangeable, the amendmentsdid not have any impact on the interim condensed consolidated financialinformation. 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 2025 as follows: (a) (a)the trading segment is engaged in the trading of frozen meats,seafood and vegetables in Hong Kong and Japan;(b)the catering segment is engaged in restaurant operations in HongKong; and(c)the “others” segment consist 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 loss before tax except that bank interest income, otherunallocated gains/losses, non-lease-related finance costs, share of profitsand losses of associates and corporate and other unallocated expenses areexcluded from such measurement. Segment assets exclude investments in associates, tax recoverable,deferred tax assets, certain items of property, plant and