时时服务2023/24 中期报告

2023/24Interim Report中期報告 GEM CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED(THE “STOCK EXCHANGE”) GEMGEMGEM GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investmentrisk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decisionto invest only after due and careful consideration. The greater riskprofile and other characteristics of GEM mean that it is a marketmore suited to professional and other sophisticated investors. GEMGEMGEMGEM Given the emerging nature of the companies listed on GEM andthe companies listed on GEM are generally small and mid-sizedcompanies, there is a risk that securities traded on GEM may bemore susceptible to high market volatility than securities traded onthe Main Board of the Stock Exchange and no assurance is giventhat there will be a liquid market in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and The StockExchange of Hong Kong Limited take no responsibility for thecontents of this report, make no representation as to its accuracyor completeness and expressly disclaim any liability whatsoever forany loss howsoever arising from or in reliance upon the whole orany part of the contents of this report. This report, for which the directors (the “Directors”) of Shi ShiServices Limited (the “Company”) collectively and individuallyaccept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM (the“GEM Listing Rules”) for the purpose of giving information withregard to the Company. The Directors, having made all reasonableenquiries, confirm that to the best of their knowledge and belief theinformation contained in this report is accurate and complete in allmaterial respects and not misleading or deceptive, and there areno other matters the omission of which would make any statementherein or this report misleading. GEMGEM HIGHLIGHTS •20239302.95320229.1% •20239304,63020222.1% UNAUDITED FINANCIAL RESULTS 20239302022 The board of directors (the “Board”) of the Company is pleasedto present the unaudited condensed consolidated results ofthe Company and its subsidiaries (collectively referred to as the“Group”) for the six months ended 30 September 2023, togetherwith the unaudited comparative figures for the correspondingperiod in 2022 are set out as follows: UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS 1. 1.GENERAL INFORMATION GEMCricket Square, Hutchins Drive,P.O. Box 2681, Grand Cayman KY1-1111,Cayman Islands19903 Shi Shi Services Limited (the “Company”) was incorporated in theCayman Islands with limited liability. Its shares are listed on theGEM of The Stock Exchange of Hong Kong Limited. The address ofits registered office is at Cricket Square, Hutchins Drive, P.O. Box2681, Grand Cayman KY1-1111, Cayman Islands. The addressof its principal place of business is Unit 903, 9 Floor, HalesonBuilding, 1 Jubilee Street, Central, Hong Kong. The Company is an investment holding company. The principalactivities of the Group are provision of property managementand related services, properties investment and money lendingbusiness. The unaudited condensed consolidated financial statements arepresented in Hong Kong Dollars (“HK$”), and all values are roundedto thousand (HK$’000), unless otherwise stated. 2.BASIS OF PRESENTATION 2. 202393034GEM These unaudited condensed consolidated financial statements ofthe Group for the six months ended 30 September 2023 have beenprepared in accordance with Hong Kong Accounting Standard34 “Interim Financial Report” issued by the Hong Kong Instituteof Certified Public Accountants (“HKICPA”) and the applicabledisclosure requirements of the GEM Listing Rules. 2023331 The accounting policies adopted by the Group are consistent withthe consolidated financial statements for the year ended 31 March2023. 2023331 These unaudited condensed consolidated financial statementsdo not include all the information and disclosures required in theannual financial statements, and should be read in conjunctionwith the Group’s annual financial statements for the year ended 31March 2023. 202341 In the current period, the Group has adopted all the new and revisedHong Kong Financial Reporting Standards (“HKFRSs”) issued bythe HKICPA that are relevant to its operations and effective for itsaccounting year beginning on 1 April 2023. HKFRSs compriseHong Kong Financial Reporting Standards (“HKFRS”); Hong KongAccounting Standards (“HKAS”); and Interpretations. The adoptionof these new and revised HKFRSs did not result in significantchanges to the Group’s accounting policies and amounts reportedfor the cur