主要行业

CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED (THE “STOCKEXCHANGE” ANDTHE “GEM” RESPECTIVELY)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.This report, for which the directors (the “Directors”) of CBKHoldings Limited (the “Company” and together with its subsidiaries, the “Group”) collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM (the “GEMListing Rules”) for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.香港聯合交易所有限公司GEM（分別為「聯交所」及「GEM」）特色GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。

有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。

鑒於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣的證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。

香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。

本報告的資料乃遵照GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關國茂控股有限公司（「本公司」，連同其附屬公司統稱「本集團」）的資料。

本公司各董事（「董事」）願就本報告的資料共同及個別地承擔全部責任。

各董事在作出一切合理查詢後，確認就其所深知及確信，本報告所載資料在各重要方面均屬準確及完整，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。

CONTENTS目錄CORPORATEINFORMATION公司資料3FINANCIALHIGHLIGHTS (UNAUDITED)財務摘要（未經審核） 6UNAUDITEDCONDENSEDCONSOLIDATED STATEMENTOFPROFITORLOSSAND OTHERCOMPREHENSIVEINCOME未經審核簡明綜合損益及其他全面收益表7UNAUDITEDCONDENSEDCONSOLIDATED STATEMENTOFCHANGESINEQUITY未經審核簡明綜合權益變動表9NOTESTOTHEUNAUDITEDCONDENSED CONSOLIDATEDFINANCIALSTATEMENTS未經審核簡明綜合財務報表附註10MANAGEMENTDISCUSSIONANDANALYSIS管理層討論與分析19OTHERINFORMATION其他資料27國茂控股有限公司/ 2023年第一季度業績報告3Corporate Information公司資料董事會執行董事周翊先生（主席）徐永得先生獨立非執行董事陳鈞勇先生莊天任先生劉敏琪女士合規主任周翊先生授權代表周翊先生陳釗洪先生公司秘書陳釗洪先生審核委員會莊天任先生（主席）陳鈞勇先生劉敏琪女士薪酬委員會劉敏琪女士（主席）陳鈞勇先生周翊先生莊天任先生BOARDOFDIRECTORSExecutive directorsMr. Chow Yik (Chairman)Mr. Tsui Wing TakIndependent non-executive directorsMr. Chan Kwan YungMr. Chong Alex Tin YamMs. Lau Man KeiCOMPLIANCEOFFICERMr. Chow YikAUTHORISEDREPRESENTATIVESMr. Chow YikMr. Chan Chiu Hung AlexCOMPANYSECRETARYMr. Chan Chiu Hung AlexAUDITCOMMITTEEMr. Chong Alex Tin Yam (Chairman)Mr. Chan Kwan YungMs. Lau Man KeiREMUNERATIONCOMMITTEEMs. Lau Man Kei (Chairman)Mr. Chan Kwan YungMr. Chow YikMr. Chong Alex Tin YamCBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 20234Corporate Information公司資料提名委員會陳鈞勇先生（主席）周翊先生莊天任先生劉敏琪女士法律合規委員會周翊先生（主席）陳鈞勇先生莊天任先生劉敏琪女士核數師中審眾環（香港）會計師事務所有限公司執業會計師主要往來銀行渣打銀行（香港）有限公司星展銀行（香港）有限公司註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands總部及香港主要營業地點香港干諾道中168-200號信德中心西座30樓3005室NOMINATIONCOMMITTEEMr. Chan Kwan Yung (Chairman)Mr. Chow YikMr. Chong Alex Tin YamMs. Lau Man KeiLEGALCOMPLIANCECOMMITTEEMr. Chow Yik (Chairman)Mr. Chan Kwan YungMr. Chong Alex Tin YamMs. Lau Man KeiAUDITORSMazars CPALimitedCertified Public AccountantsPRINCIPALBANKSStandard Chartered Bank (HK) LimitedDBSBank (Hong Kong) LimitedREGISTEREDOFFICECricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman IslandsHEADQUARTERSANDPRINCIPALPLACEOF BUSINESSINHONGKONGUnit 3005,30/F,West Tower Shun Tak Centre,No.168-200 Connaught Road Central,Hong Kong國茂控股有限公司/ 2023年第一季度業績報告5Corporate Information公司資料香港股份過戶及登記分處聯合證券登記有限公司香港北角英皇道338號華懋交易廣場2期33樓3301-04室主要股份過戶及登記處Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands公司網頁股份代號8428HONGKONGBRANCHSHAREREGISTRAR ANDTRANSFEROFFICEUnion Registrars LimitedSuites 3301-04,33/F.Two Chinachem Exchange Square338 King’s RoadNorth PointHong KongPRINCIPALSHAREREGISTRARAND TRANSFEROFFICEConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman IslandsCOMPANYWEBSITESTOCKCODE8428CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 20236Financial Highlights (Unaudited)財務摘要（未經審核）本公司董事會（「董事會」）宣佈本公司及其附屬公司（「本集團」）截至2023年6月30日止三個月的未經審核簡明綜合第一季度業績，連同2022年同期的未經審核比較數字。

除另有指明外，本報告所用詞彙與本公司於2017年1月27日、2021年8月6日及2023年5月17日刊發的章程所界定者具有相同涵義。

本集團於截至2023年6月30日止三個月錄得收益約7.7百萬港元（截至2022年6月30日止三個月：約5.9百萬港元）。

本集團於截至2023年6月30日止三個月錄得毛利約4.6百萬港元（截至2022年6月30日止三個月：約3.2百萬港元）。

截至2023年6月30日止三個月，本公司擁有人應佔虧損約為4.1百萬港元（截至2022年6月30日止三個月：約5.2百萬港元）。

截至2023年6月30日止三個月，本公司擁有人應佔每股基本及攤薄虧損約為0.14港元（截至2022年6月30日止三個月：約0.39港元）（經重列）。

董事會不建議就截至2023年6月30日止三個月派付任何股息。

The board of Directors (the “Board”) of the Company announces the unaudited condensed consol idated f i rst quarterly results of the Company and it subsidiaries (the “Group”) for the three months ended 30 June 2023, together with the unaudited comparative figures for the corresponding period of 2022. Unless otherwise specified, terms used herein shall have the same meanings as those defined in the prospectus of the Company dated 27 January 2017,6 August 2021 and 17 May 2023.The Group recorded revenue of approximately HK$7.7 million for the three months ended 30 June 2023 (three months ended 30 June 2022: approximately HK$5.9 million).The Group recorded gross profit of approximately HK$4.6 million for the three months ended 30 June 2023 (three months ended 30 June 2022: approximately HK$3.2 million).Loss attributable to owners of our Company was approximately HK$4.1 million for the three months ended 30 June 2023 (three months ended 30 June 2022: approximately HK$5.2 million).Basic and diluted loss per share attributable to owner of the Company was approximately HK$0.14 for the three months ended 30 June 2023 (three months ended 30 June 2022: approximately HK$0.39) (restated).The Board does not recommend the payment of any dividend for the three months ended 30 June 2023.國茂控股有限公司/ 2023年第一季度業績報告7Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income未經審核簡明綜合損益及其他全面收益表For the three months ended 30 June 2023截至2023年6月30日止三個月(Unaudited)（未經審核）For the three months ended 30 June截至6月30日止三個月202320222023年2022年Notes HK$’000 HK$’000附註千港元千港元Revenue收益37,6945,877Cost of inventories sold已售存貨成本(3,139) (2,645) Gross profit毛利4,5553,232Other revenue, other gain and loss其他收益、其他收益及虧損5 – 722Employee benefit expenses僱員福利開支(3,413) (2,756)Depreciation折舊(1,773) (1,864)Property rentals and related expenses物業租金及相關開支(665) (238)Fuel and utility expenses燃料及公用設施開支(334) (260)Administrative expenses行政開支(2,002) (4,345)Finance costs融資成本6 (545) (107) Loss before tax除稅前虧損7 (4,177) (5,616)Income tax expenses所得稅開支8 – – Loss for the period期內虧損(4,177) (5,616) Other comprehensive income for the period期內其他全面收益Items that will be reclassified subsequently to profit or loss:其後將重新分類至損益之項目：Exchange difference on translation of foreign operations換算海外業務之匯兌差額55127 (4,122) (5,489) CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 20238Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income未經審核簡明綜合損益及其他全面收益表For the three months ended 30 June 2023截至2023年6月30日止三個月(Unaudited)（未經審核）For the three months ended 30 June截至6月30日止三個月202320222023年2022年Notes HK$’000 HK$’000附註千港元千港元Loss for the period attributable to:以下各項應佔期內虧損：Owners of the Company本公司擁有人(4,136) (5,193)Non-controlling interests非控股權益(41) (423) (4,177) (5,616) Total comprehensive loss for the period attributable to:以下各項應佔期內全面虧損總額：Owners of the Company本公司擁有人(4,081) (5,066)Non-controlling interests非控股權益(41) (423) (4,122) (5,489) (adjusted)（經調整）Loss per share每股虧損Basic (HK$)基本（港元） 10 (0.14) (0.39) Diluted (HK$)攤薄（港元） (0.14) (0.39) 國茂控股有限公司/ 2023年第一季度業績報告9Unaudited Condensed Consolidated Statement ofChanges in Equity未經審核簡明綜合權益變動表For the three months ended 30 June 2023截至2023年6月30日止三個月附註：(a)股份溢價之應用乃受開曼群島公司法（2023年修訂版）第34條所規管。

倘本公司以現金或其他方式按溢價發行股份，須將相當於該等股份溢價總額或總值之款項撥入股份溢價賬。

(b)合併儲備指因公司重組所收購附屬公司的股本面值與本公司為交換該等股本而發行的股本面值之間的差額。

(c)匯兌儲備乃根據截至2023年3月31日止年度之綜合財務報表附註所載就外幣換算採納之會計政策而設立及處理。

Attributable to owners of the Company本公司擁有人應佔Share capitalShare premiumMerger reserveExchange reserveShare option reserveAccumulated losses/Retained earning SubtotalNon-controlling interestsTotal equity/(deficits)股本股份溢價合併儲備匯兌儲備購股權儲備累計虧損╱保留盈利小計非控股權益權益╱（虧絀）總額HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000千港元千港元千港元千港元千港元千港元千港元千港元千港元(note a) (note b) (note c)（附註a）（附註b）（附註c）At 1 April 2022 (audited)於2022年4月1日（經審核） 3,888 – 521 (146) 1,06817,48918,932 (3,139) 19,681Issue of shares upon placing於配售時發行股份7782,177 – – – – 2,177 – 2,955Transaction costs attributable to shares issued upon placing於配售時發行股份應佔之交易成本– (89) – – – – (89) – (89)Loss for the period期內虧損– – – – – (5,193) (5,193) (423) (5,616)Other comprehensive income for the period:期內其他全面收益：– Exchange differences arising translating of foreign operations–換算海外業務產生的匯兌差額– – – 127 – – 127 – 127Disposal of subsidiary出售附属公司– – (1) – – – (1) – (1) At 30 June 2022 (unaudited)於2022年6月30日（未經審核） 4,6662,088520 (19) 1,06812,29615,953 (3,562) 17,057 At 1 April 2023 (audited)於2023年4月1日（經審核） 156 – 525 (13) 7122,2163,440 (5,887) (2,291)Issue of shares upon rights issue於供股時發行股份77719,828 – – – – 19,828 – 20,605Transaction costs attributable to shares issued upon rights issue於供股時發行股份應佔之交易成本– (1,692) – – – – (1,692) – (1,692)Loss for the period期內虧損– – – – – (4,136) (4,136) (41) (4,177)Other comprehensive income for the period:期內其他全面收益：– Exchange differences arising translating of foreign operations–換算海外業務產生的匯兌差額– – – 55 – – 55 – 55At 30 June 2023 (unaudited)於2023年6月30日（未經審核） 93318,13652542712 (1,920) 17,495 (5,928) 12,500Note:(a) The application of share premium is governed by section 34 of the Cayman Islands Companies Act (2023 Revision). Where the Company issues shares at a premium, whether for cash or otherwise, a sum equal to the aggregate amount or value of the premiums on those shares shall be transferred to the share premium account.(b) The merger reserve represented the difference between the nominal value of the share capital of the subsidiaries acquired as a result of the corporate reorganisation and the nominal value of the share capital of the Company issued in exchange thereof.(c) Exchange reserve has been set up and is dealt with in accordance with the accounting policies adopted for foreign currency translation as set out in note to the consolidated financial statements for the year ended 31 March 2023.CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202310Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月1.一般資料本公司於2016年9月8日根據開曼群島法例第22章公司法（1961年法例三，經綜合及修訂）在開曼群島註冊成立為獲豁免有限公司。

本公司的註冊辦事處地址為Cricket Square, Hutchins Drive, POBox 2681, Grand Cayman, KY1-1111, Cayman Islands。

本公司的主要營業地點為香港干諾道中168-200號信德中心西座30樓3005室。

本公司股份於2017年2月15日（「上市日期」）於聯交所GEM上市。

本公司的主要業務為投資控股。

本集團的主要業務為於香港提供餐飲服務以及銷售及加工食品。

除另有說明者外，未經審核簡明綜合財務報表以港元（「港元」）呈列，與本公司持續經營業務的功能貨幣相同，所有數值均四捨五入至最接近的千元（千港元）。

1. GENERALINFORMATIONThe Company was incorporated in the Cayman Islands on 8 September 2016 as an exempted company with limited liability under the Companies Law, Cap.22 (Law 1, as consolidated and revised) of the Cayman Islands. The address of the Company’s registered office is Cricket Square, Hutchins Drive, POBox 2681, Grand Cayman, KY1-1111, Cayman Islands. The principal place of business of the Company is Unit 3005,30/F, West Tower Shun Tak Centre, No.168-200 Connaught Road Central, Hong Kong.The Company’s shares were listed on GEM of the Stock Exchange on 15 February 2017 (the “Listing Date”).The principal activity of the Company is investment holding. The principal activity of the Group is the provision of catering services, and sales and processing of food in Hong Kong.The unaudited condensed consolidated financial statements are presented in Hong Kong dollar (“HK$”) which is the same as the functional currency of the Company from continuing operations, and all values are rounded to the nearest thousands (HK$’000), unless otherwise stated.國茂控股有限公司/ 2023年第一季度業績報告11Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月2.編製基準及主要會計政策未經審核簡明綜合財務報表乃按歷史成本基準編製。

截至2023年6月30日止三個月的未經審核簡明綜合財務報表所採用的會計政策及計算方法與編製截至2023年3月31日止年度的財務報表所採用的會計政策及計算方法相同。

3.收益本集團的收益於某個時間點確認及截至2023年及2022年6月30日止三個月均產生自香港。

2. BASISOFPREPARATIONAND PRINCIPALACCOUNTINGPOLICIESThe unaudited condensed consolidated financial statements have been prepared on the historical cost basis.The accounting policies and methods of computation used in the unaudited condensed consolidated financial statements for the three months ended 30 June 2023 are the same as those followed in the preparation of the financial statements for the year ended 31 March 2023.3. REVENUEThree months ended 30 June截至6月30日止三個月202320222023年2022年HK$’000 HK$’000千港元千港元(Unaudited) (Unaudited)（未經審核）（未經審核）Provision of catering services through restaurant operations in Hong Kong透過於香港經營餐廳提供餐飲服務6,3034,634Sales and processing of food銷售及加工食品1,3911,243 7,6945,877 The Group’s revenue is recognised at a point in time and derived from Hong Kong for the three months ended 30 June 2023 and 2022.CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202312Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月4.分部資料向本公司董事（即主要營運決策者）匯報以分配資源及評估分部表現的資料著重所交付或提供商品或服務類別。

該等資料按不同營運分部及地理位置分析。

客戶的地理位置基於提供服務所在地點而定。

在達致本集團的可呈報分部時，執行董事並無將任何已識別的營運分部合併。

本集團可呈報經營分部之詳情概述如下：(i)透過於香港經營餐廳提供餐飲服務；及(ii)於香港銷售及加工食品。

本集團管理層根據各分部的經營業績作出決策。

由於本集團管理層並無定期審閱有關資料以作資源分配及表現評估，故並無呈列分部資產及分部負債的分析。

於2023年6月30日及2023年3月31日，非流動資產全部位於香港。

4. SEGMENTINFORMATIONInformation reported to the directors of the Company, being the chief operating decision maker, for the purpose of resource allocation and assessment of segment performance focuses on types of goods or services delivered or provided. It is analysed by different operating divisions and geographical locations. The geographical locations of customers is based on the location at which the service was provided. No operating segments identified by the executive directors have been aggregated in arriving at the reportable segments of the Group. Particulars of the Group’s reportable operating segments are summarised as follows:(i) provision of catering services through restaurant operations in Hong Kong; and(ii) sales and processing of food in Hong Kong.The Group’s management makes decisions according to operating results of each segment. No analysis of segment asset and segment liability is presented as the Group’s management does not regularly review such information for the purposes of resources allocation and performance assessment.Non-current assets are all located in Hong Kong at 30 June 2023 and 31 March 2023.國茂控股有限公司/ 2023年第一季度業績報告13Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月4.分部資料（續）截至2023年6月30日止期間，概無單個客戶對本集團之收益貢獻逾10%。

截至2022年6月30日止期間，來自銷售及加工食品分部的一個客戶的收益佔本集團總收益之約1.2百萬港元。

截至2023年6月30日及2022年6月30日止三個月，按可報告及經營分部以及地理位置劃分的本集團收益及業績分析如下：4. SEGMENTINFORMATION (Continued)For the period ended 30 June 2023, no individual customer contributes over 10% of the revenue of the Group.Revenues from one customer of sales and processing of food segment represents approximately HK$1.2 million of the Group’s total revenue for the period ended 30 June 2022.The following is an analysis of the Group’s revenue and results by reportable and operating segments and geographical location for the three months ended 30 June 2023 and 30 June 2022 respectively as follows:Provision ofcatering services through restaurant operations(Hong Kong)Sales and processing of food Total透過餐廳營運提供餐飲服務（香港）銷售及加工食品總計HK$’000 HK$’000 HK$’000千港元千港元千港元(Unaudited) (Unaudited) (Unaudited)（未經審核）（未經審核）（未經審核）For the three months ended 30 June 2023截至2023年6月30日止三個月Segment revenue分部收益6,3031,3917,694Segment loss分部虧損(198) (808) (1,006)Unallocated:未分配：Central administrative costs and finance costs中央行政費用及融資成本(3,171)Loss before tax除稅前虧損(4,177)Income tax expenses所得稅開支– Loss for the period期內虧損(4,177)CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202314Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月4.分部資料（續）營運分部的會計政策與本集團的會計政策相同。

分部虧損指各分部取得的虧損及並無分配若干其他收入、中央行政費用（包括董事酬金）及若干融資成本。

此向執行董事匯報的計量旨在分配資源及評估表現。

4. SEGMENTINFORMATION (Continued)Provision ofcatering services through restaurant operations(Hong Kong)Sales and processing of food Total透過餐廳營運提供餐飲服務（香港）銷售及加工食品總計HK$’000 HK$’000 HK$’000千港元千港元千港元(Unaudited) (Unaudited) (Unaudited)（未經審核）（未經審核）（未經審核）For the three months ended 30 June 2022截至2022年6月30日止三個月Segment revenue分部收益4,6341,2435,877Segment loss分部虧損(2,178) (751) (2,929)Unallocated:未分配：Central administrative costs and finance costs中央行政費用及融資成本(2,687)Loss before tax除稅前虧損(5,616)Income tax expenses所得稅開支– Loss for the period期內虧損(5,616)The accounting policies of the operating segments are the same as the Group’s accounting policies. Segment loss represents the loss earned by each segment without allocation of certain other income, central administrative costs (including directors’ emoluments) and certain finance costs. This is the measure reported to the executive directors for the purposes of resource allocation and performance assessment.國茂控股有限公司/ 2023年第一季度業績報告15Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月5.其他收益、其他收益及虧損6.融資成本5. OTHERREVENUE, OTHERGAINAND LOSSThree months ended 30 June截至6月30日止三個月202320222023年2022年HK$’000 HK$’000千港元千港元(Unaudited) (Unaudited)（未經審核）（未經審核）Government and other subsidies政府及其他補貼`– 660Gain on disposal of subsidiary出售附屬公司收益– 62 – 722 6. FINANCECOSTThree months ended 30 June截至6月30日止三個月202320222023年2022年HK$’000 HK$’000千港元千港元(Unaudited) (Unaudited)（未經審核）（未經審核）Interest on lease liabilities租賃負債利息86107Interest on other borrowings其他借款利息459 – 545107 CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202316Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月7.除稅前虧損來自持續經營業務的除稅前虧損乃經扣除以下各項後達致：7. LOSSBEFORETAXLoss before tax from continuing operations is arrived at after charging:Three months ended 30 June截至6月30日止三個月202320222023年2022年HK$’000 HK$’000千港元千港元(Unaudited) (Unaudited)（未經審核）（未經審核）Cost of inventories sold已售存貨成本3,1392,645Depreciation of property, plant and equipment物業、廠房及設備折舊1,2041,076Depreciation of right-of-use assets使用權資產折舊569788Employee benefit expenses (including directors’ and chief executive’s remuneration):僱員福利開支（包括董事及行政總裁酬金）：– Salaries and allowances –薪金及津貼3,2492,652– Staff benefits –員工福利8438– Retirement benefit scheme contributions–退休福利計劃供款8066 3,4132,756國茂控股有限公司/ 2023年第一季度業績報告17Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月8.所得稅開支香港的估計應課稅溢利首2.0百萬港元按8.25%的稅率繳納香港利得稅，而餘下應課稅溢利則按16.5%（2022年：16.5%）的稅率繳納香港利得稅。

由於本集團並無於香港產生應課稅溢利，故於本期間及上一期間並無作出香港利得稅撥備。

9.股息董事會不建議就截至2023年6月30日止三個月派付任何股息（截至2022年6月30日止三個月：無）。

10.每股虧損8. INCOMETAXEXPENSEHong Kong profits tax is calculated at tiered rates of 8.25% on the first HK$2.0 million and 16.5% for the remainder (2022: 16.5%) on the estimated assessable profit in Hong Kong.No provision for Hong Kong profits tax has been made for the current and last period as the Group has no assessable profits arising in Hong Kong.9. DIVIDENDThe Board does not recommend the payment of dividend for the three months ended 30 June 2023 (three months ended 30 June 2022: nil).10. LOSSPERSHAREThree months ended 30 June截至6月30日止三個月202320222023年2022年HK$’000 HK$’000千港元千港元(Unaudited) (Unaudited)（未經審核）（未經審核）Loss attributable to owner of the Company for the purpose of calculating basic and diluted loss per share用於計算每股基本及攤薄虧損之本公司擁有人應佔虧損(4,136) (5,193) CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202318Notes to the Unaudited Condensed ConsolidatedFinancial Statements未經審核簡明綜合財務報表附註For the three months ended 30 June 2023截至2023年6月30日止三個月10.每股虧損（續）附註：截至2022年6月30日止期間加權平均普通股數目已就於2022年7月之股份合併作出調整。

由於概無潛在攤薄已發行普通股，故每股攤薄虧損與每股基本虧損相同。

10. LOSSPERSHARE (Continued)As at 30 June於6月30日202320222023年2022年’000 ’000千股千股(Unaudited) (Unaudited)（未經審核）（未經審核）(adjusted)（經調整）Weighted average number of ordinary shares for the purpose of calculating basic and diluted loss per share (Note)用於計算每股基本及攤薄虧損之加權平均普通股數目（附註）30,07813,359 Note: The weighted average number of ordinary shares for the period ended 30 June 2022 have been adjusted for the share consolidation in July 2022.Diluted loss per share were same as the basic loss per share as there were no potential dilutive ordinary shares in issue.國茂控股有限公司/ 2023年第一季度業績報告19Management Discussion and Analysis管理層討論與分析業務回顧及前景於上一財政年度，自2022年1月以來爆發第五波新型冠狀病毒病（「COVID-19」）疫情，此對餐飲行業造成嚴重影響。

面對此經營環境，本集團關閉或終止若干業務以減少損失，並實施成本節約措施，例如與業主磋商租金優惠。

本集團亦審慎擴展其食品及餐飲業務。

於2023年6月30日，本集團以品牌「小火焰韓式咖啡餐廳」在大圍經營一間韓式餐廳、以品牌「一韓燒」在新蒲崗經營一間韓式燒烤及火鍋餐廳（「新蒲崗餐廳」）、以品牌「Shio」在中環經營一家現代日式居酒屋以及經營銷售及食品加工廠。

展望未來，面對世界經濟復甦的不確定性，本集團將持續努力找出若干餐廳及業務的經營業績不及預期的根本原因，並盡一切努力改善及優化該狀況。

管理層將考慮任何減少虧損的潛在機會。

然而，本集團將積極尋找潛在機會，以恢複餐廳相關業務。

於2023年6月14日完成供股並獲得財務資源後，本公司將積極尋求任何擴大餐飲服務業務的機會。

管理層堅信客戶滿意度乃本集團成功的關鍵。

本集團將竭力不斷透過設計及提供更多不同菜餚創造更好的用餐體驗，為顧客提供全面及優質用餐體驗。

管理層亦將繼續努力控制不斷上漲的人力、水電及食品運營成本。

BUSINESSREVIEWANDPROSPECTDuring the last financial year, the outbreak of fifth wave of Novel coronavirus disease (“COVID-19”) since January 2022 severely affected the catering industry. Facing this environment, the Group had closed or terminated some operations for cutting the losses and implemented cost-saving including negotiating with our landlords for rent concessions measures. The Group also expanded its food and beverage business prudently.As at 30 June 2023, the Group had operated one Korean restaurant under the brand “Aidan Café” located at Tai Wai, one Korean BBQ and hotpot restaurant under the brand “一韓燒” at San Po Kong (“San Po Kong Restaurant”), one modern Japanese izakaya under the brand “Shio” at Central and sale and food processing factory.Going forward, facing the uncertainty of world economy recovery, the Group will make consistent efforts to determine the root causes for the less-than-expected operating performance of certain restaurants and operations and exert every effort to improve and optimize the situation. The management will consider any potential opportunities to cut loss. However, the Group will take proactive approach to consider any potential opportunities to rejuvenate the respective business of our restaurants. After obtaining financial resource from rights issue of the Company completed on 14 June 2023, the Company will actively solicit any opportunity on expansion of our catering service business. The management insists that the customer satisfaction is leading success of the Group. The Group will strive to continuously create a better dining experience by designing and offering more and different cuisines to provide customers with a comprehensive and high-quality dining experience.The management will also continue to strive to control the rising operating cost on manpower, utilities and food.CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202320Management Discussion and Analysis管理層討論與分析財務回顧收益截至2023年6月30日止三個月的收益增加約1.8百萬港元至約7.7百萬港元（截至2022年6月30日止三個月：約5.9百萬港元）。

餐飲服務的收益增加約1.7百萬港元至6.3百萬港元（截至2022年6月30日止三個月：約4.6百萬港元）。

收益增加主要由於新蒲崗餐廳於2022年9月開業，其貢獻的收益增加，及部分被餐飲服務業務於2022年12月中止運營而並無產生收益所抵銷所致。

已售存貨成本截至2023年6月30日止三個月的已售存貨成本約3.1百萬港元（截至2022年6月30日止三個月：約2.6百萬港元）。

餐飲服務的已售存貨成本略微增加約0.3百萬港元至約1.9百萬港元（截至2022年6月30日止三個月：約1.6百萬港元）。

截至2023年6月30日止三個月，餐飲服務的已售存貨成本佔餐飲服務收益百分比下降約4.2%至約31.4%（截至2022年6月30日止三個月：約35.6%），主要是由於採取節省成本措施所致。

FINANCIALREVIEWRevenueOur revenue for the three months ended 30 June 2023 increased by approximately HK$1.8 million to approximately HK$7.7 million (three months ended 30 June 2022: approximately HK$5.9 million).The revenue from catering service increased by approximately HK$1.7 million to HK$6.3 million (three months ended 30 June 2022: approximately HK$4.6 million). The increase in revenue was mainly due to revenue contributed from San Po Kong Restaurant which started operation in September 2022 and partially offset by no revenue from Catering Service Operation ceased operation in December 2022.Cost of inventories soldOur cost of inventories sold for the three months ended 30 June 2023 is approximately HK$3.1 million (three months ended 30 June 2022: approximately HK$2.6 million).The cost of inventories sold of catering service slightly increased by approximately HK$0.3 million to approximately HK$1.9 million (three months ended 30 June 2022: approximately HK$1.6 million).The cost of inventories sold of catering service as a percentage of revenue of catering service decreased by approximately 4.2% to approximately 31.4% for the three months ended 30 June 2023 (three months ended 30 June 2022: approximately 35.6%), which was mainly due to cost saving.國茂控股有限公司/ 2023年第一季度業績報告21Management Discussion and Analysis管理層討論與分析財務回顧（續）毛利及毛利率截至2023年6月30日止三個月的毛利約4.6百萬港元（截至2022年6月30日止三個月：約3.2百萬港元）。

截至2023年6月30日止三個月的餐飲服務毛利率增加約4.2%至約68.6%（截至2022年6月30日止三個月：約64.4%)。

其他收益、其他收益及虧損截至2023年6月30日止三個月，概無其他收益及其他收入（截至2022年6月30日止三個月：約0.7百萬港元）。

其主要由於本財務期間政府補助增加。

僱員福利開支截至2023年6月30日止三個月的僱員福利開支增加約0.6百萬港元至約3.4百萬港元（截至2022年6月30日止三個月：約2.8百萬港元）。

餐飲服務的員工成本增加主要由於餐飲服務收益增加。

折舊截至2023年6月30日止三個月的折舊約1.8百萬港元（截至2022年6月30日止三個月：約1.9百萬港元）。

FINANCIALREVIEW (Continued)Gross profit and gross profit marginOur gross profit for the three months ended 30 June 2023 is approximately HK$4.6 million. (three months ended 30 June 2022: approximately HK$3.2 million).The gross profit margin of catering service for the three months ended 30 June 2023 increased by approximately 4.2% to approximately 68.6% (three months ended 30 June 2022: approximately 64.4%).Other revenue, other gain and lossThere is no other revenue and other income for the three months ended 30 June 2023 (three months ended 30 June 2022: approximately HK$0.7 million). It was mainly attributable to no government subsidies in current financial period.Employee benefit expensesOur employee benefit expenses for the three months ended 30 June 2023 increased by approximately HK$0.6 million to approximately HK$3.4 million (three months ended 30 June 2022: approximately HK$2.8 million). The increase in the staff costs of catering service was mainly due to the increase in revenue of catering service.DepreciationOur depreciation for the three months ended 30 June 2023 is approximately HK$1.8 million (three months ended 30 June 2022: approximately HK$1.9 million).CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202322Management Discussion and Analysis管理層討論與分析財務回顧（續）物業租金及相關開支截至2023年6月30日止三個月的物業租金及相關開支增加約0.5百萬港元至約0.7百萬港元（截至2022年6月30日止三個月：約0.2百萬港元），乃由於本公司於上環短期經營租賃一個舊辦事處所致。

燃料及公用設施開支截至2023年6月30日止三個月的燃料及公用設施開支維持穩定，為約0.3百萬港元（截至2022年6月30日止三個月：約0.3百萬港元）。

行政開支截至2023年6月30日止三個月的行政開支為約2.0百萬港元（截至2022年6月30日止三個月：約4.3百萬港元）。

減少主要由於為不及預期的餐廳節省成本並減少損失所致。

本公司擁有人應佔期內虧損及全面收益總額由於上述因素的累計影響、本集團截至2023年6月30日止三個月的本公司擁有人應佔虧損及全面收益總額約4.1百萬港元（截至2022年6月30日止三個月：約5.1百萬港元）。

FINANCIALREVIEW (Continued)Property rentals and related expensesOur property rentals and related expenses for the three months ended 30 June 2023 increased by approximately HK$0.5 million to approximately HK$0.7 million (three months ended 30 June 2022: approximately HK$0.2 million), which was mainly due to short-term operating lease for the old office of the Company in Sheung Wan.Fuel and utility expensesOur fuel and utility expenses for the three months ended 30 June 2023 remains stable at approximately HK$0.3 million (three months ended 30 June 2022: approximately HK$0.3 million).Administrative expensesOur administrative expenses for the three months ended 30 June 2023 is approximately HK$2.0 million (three months ended 30 June 2022: approximately HK$4.3 million). The decrease was mainly due to cost-saving and cutting loss for less-than-expected restaurant.Loss and total comprehensive income for the period attributable to owners of our CompanyAs a result of the cumulative effect of the above factors, the Group had loss and total comprehensive income for the three months ended 30 June 2023 attributable to owners of our Company is approximately HK$4.1 million (three months ended 30 June 2022: approximately HK$5.1 million).國茂控股有限公司/ 2023年第一季度業績報告23Management Discussion and Analysis管理層討論與分析外幣風險截至2023年6月30日止三個月，本集團大部分交易以港元計值。

本集團並無面臨任何重大外匯風險。

資本承擔於2023年6月30日，本集團並無任何重大資本承擔。

資本架構與負債比率本集團的股本僅由普通股組成。

於2023年3月6日，本公司建議按於2023年5月16日（即記錄日期）每持有一股現有股份獲發五股供股股份之基準以認購價每股供股股份0.265港元進行供股（「供股」）。

供股經本公司股東於2023年5月3日舉行的股東特別大會上批准。

於2023年6月14日，每股面值0.01港元的77,757,995股供股股份已根據供股發行及配發，經扣除直接成本約1.7百萬港元後，所得款項淨額約18.9百萬港元已計入本公司權益中「股份溢價」項下。

供股的詳情披露於本公司日期為2023年3月6日、2023年5月3日及2023年6月13日的公告、本公司日期為2023年4月14日的通函及本公司日期為2023年5月17日的供股章程。

FOREIGNCURRENCYEXPOSUREDuring the three months ended 30 June 2023, most of the transactions of the Group are denominated in Hong Kong dollars. The Group is not exposed to significant foreign exchange exposure.CAPITALCOMMITMENTSAs at 30 June 2023, the Group did not have any material capital commitments.CAPITALSTRUCTUREANDGEARINGThe capital of the Group comprised only ordinary shares. On 6 March 2023, the Company proposed to implement the rights issue on the basis of five rights shares for every one existing share held on 16 May 2023 (the “Rights Issue”), being the record date, at the subscription price of HK$0.265 per rights share. The Rights Issue was approved by the shareholders of the Company at the extraordinary general meeting held on 3 May 2023. On 14 June 2023,77,757,995 rights shares, with par value of HK$0.01 each, were issued and allotted under the Rights Issue with net proceeds of approximately HK$18.9 million after deducting direct cost of approximately HK$1.7 million, which will be charged to the Company’s equity under “Share premium”. Details of the Rights Issue were disclosed in the Company’s announcements dated 6 March 2023,3 May 2023 and 13 June 2023, the Company’s circular dated 14 April 2023 and the Company’s prospectus dated 17 May 2023.CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202324Management Discussion and Analysis管理層討論與分析資本架構與負債比率（續）於2023年6月30日，本公司擁有人應佔權益總額約為18.4百萬港元（2023年3月31日：3.6百萬港元）。

於2023年6月30日，本集團之借貸僅包括租賃負債約8.5百萬港元（2023年3月31日：7.3百萬港元）且並無計息借款（2023年3月31日：5.0百萬港元）。

然而，本集團管理層將考慮獲取額外融資以增強財務靈活性。

本集團之負債比率（按借貸總額除以權益總額計算）約為67.8%（2023年3月31日：不適用）。

負債比率改善主要是由於所得款項淨額約18.9百萬港元之供股於2023年6月完成所致。

或然負債於2023年6月30日，本集團並無任何重大或然負債。

資產抵押於2023年6月30日，本集團並無將其資產作任何按揭或抵押。

重大收購及出售於截至2023年6月30日止三個月，本集團並無重大收購及出售附屬公司或資產事項。

CAPITALSTRUCTUREANDGEARING (Continued)Total equity attributable to owners of the Company amounted to approximately HK$18.4 million as at 30 June 2023 (31 March 2023: HK$3.6 million).As at 30 June 2023, the Group’s borrowings comprised only lease liabilities of approximately HK$8.5 million (31 March 2023: HK$7.3 million) and no interest bearing borrowings (31 March 2023: HK$5.0 million). However, the management of the Group will consider to obtain additional financing to enhance financial flexibility.The Group’s gearing ratio, calculated by dividing total borrowings by total equity, was approximately 67.8% (31 March 2023: not applicable). The improvement on the gearing ratio was mainly attributable to the Rights Issue with net proceeds of approximately HK$18.9 million completed in June 2023.CONTINGENTLIABILITIESAs at 30 June 2023, the Group did not have any material contingent liabilities.PLEDGEOFASSETSAs at 30 June 2023, the Group did not have any mortgage or charge over its assets.SIGNIFICANTACQUISITIONANDDISPOSALThere has been no significant acquisition and disposal of subsidiaries or assets of the Group during the three months ended 30 June 2023.國茂控股有限公司/ 2023年第一季度業績報告25Management Discussion and Analysis管理層討論與分析報告日期後事項於2023年6月23日，本集團（作為承租人）與一名獨立第三方（作為出租人）就租賃位於香港干諾道中168－200號信德中心西翼30樓3005室的辦公物業訂立臨時租賃協議，由2023年7月3日至2025年7月2日為期兩年（「租賃」）。

根據租賃應付之總金額約為2.5百萬港元（包括空調費及管理費）。

交易構成GEM上市規則項下之一項須予披露交易。

其詳情載於本公司日期為2023年6月23日之公告。

於2023年6月30日後，本集團已將其主要營業地址變更為租賃項下之辦公場所，自2023年7月3日起生效。

除上述者外，本公司或本集團於2023年6月30日後至本報告日期概無進行重大事項。

供股所得款項淨額用途及供股所得款項淨額使用更新情況茲提述本公司日期為2023年5月17日的供股章程及本公司日期為2023年3月6日、2023年5月3日、2023年6月5日及2023年6月13日的公告，合共77,757,995股供股股份已於2023年6月14日按每股0.265港元的價格發行（「供股」）及本公司自供股收取之所得款項淨額約為18.92百萬港元。

EVENTSAFTERREPORTINGDATEOn 23 June 2023, the Group as lessee and an independent third party as lessor entered into a provisional tenancy agreement in respect of the lease of an office premise located at Unit 3005, 30/F. of West Tower, Shun Tak Centre, Nos.168-200 Connaught Road Central, Hong Kong for a term of two years from 3 July 2023 to 2 July 2025 (the “Lease”). The aggregate amount payable under the Lease is approximately HK$2.5 million (inclusive of air-conditioning charges and management fee). The transaction constitutes a disclosable transaction under the GEMListing Rules. Details of which are set out in the announcement of the Company dated 23 June 2023.Subsequent to 30 June 2023, the Group has changed its principal place of business to the office premise under the Lease with effect from 3 July 2023.Except for the above, there are no material events undertaken by the Company or the Group subsequent to 30 June 2023 and up to the date of this report.USEOFNETPROCEEDFROMRIGHTSISSUE ANDUPDATEONUSEOFNETPROCEEDS FROMRIGHTSISSUEReferences are made to the prospectus of the Company dated 17 May 2023 and the announcement of the Company dated 6 March 2023,3 May 2023,5 June 2023 and 13 June 2023, a total of 77,757,995 Rights Shares have been issued at the price of HK$0.265 per share on 14 June 2023 (the “Rights Issue”) and the Company received net proceeds from the Rights Issue of approximately HK$18.92 million.CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202326Management Discussion and Analysis管理層討論與分析除另有界定者外，本報告所用詞彙具有供股章程內所界定之相同涵義。

由於位於銅鑼灣之已識別物業已租出，而本集團管理層已於黃埔物色另一物業（建築面積：約280平方米）提供日式火鍋食物。

詳情請參閱本公司日期為2023年8月10日之公告。

於本報告日期，供股所得款項淨額已予應用及使用如下：Unless otherwise defined, capitalised terms used herein shall have the same meanings as those defined in the Prospectus.As the identified premises in Causeway Bay was leased out and the management of the Group has identified another premises in Whampoa to offer hotpot with Japanese food (Gross floor area: approximately 280 sq. m). For details, please refer to the announcement of the Company dated 10 August 2023.As at the date of this report, the net proceeds from the Rights Issue have been applied and utilised as follows:Actual net proceeds from Rights IssueAmount utilised from Rights IssueUnused net proceeds from Rights IssueEstimated timeline for utilisation of unused net proceeds from Rights Issue供股的實際所得款項淨額已動用供股所得金額未動用供股所得款項淨額動用未動用供股所得款項淨額之預計時間表HK$’000 HK$’000 HK$’000千港元千港元千港元Opening new restaurants開設新餐廳11,00090010,100 December 20232023年12月Repayment of debts償還債務5,2005,200 –General working capital一般營運資金2,7202,281439 October 20232023年10月 18,9208,38110,539 國茂控股有限公司/ 2023年第一季度業績報告27Other Information其他資料董事及主要行政人員於本公司及其相聯法團的股份、相關股份及債權證中的權益及淡倉董事於本公司購股權中的權益詳情載於下文所述之「購股權」。

除上文所披露者外，據董事所知，於本報告日期，概無本公司董事及主要行政人員於本公司或其任何相聯法團（定義見證券及期貨條例第XV部）的任何股份、相關股份或債權證中擁有任何：(i)根據證券及期貨條例第XV部第7及8分部須知會本公司及聯交所的權益或淡倉（包括根據證券及期貨條例該等條文被當作或視為擁有的任何權益及淡倉）；或(ii)根據證券及期貨條例第352條須記錄於該條所指登記冊（「登記冊」）的權益或淡倉；或(iii)根據GEM上市規則第5.46至5.67條有關董事進行證券交易的規定須知會本公司及聯交所的權益或淡倉。

INTERESTSANDSHORTPOSITIONSOF DIRECTORSANDCHIEFEXECUTIVEIN THESHARES, UNDERLYINGSHARESAND DEBENTURESOFTHECOMPANYANDITS ASSOCIATEDCORPORATIONSThe interests of the directors in the share options of the Company are detailed in the “SHARE OPTIONS” stated below.Save as disclosed above, so far as the Directors are aware of, as at the date of this report, none of the Directors and the chief executive of the Company had any interests or short positions in any shares, underlying shares or debentures of the Company or any of its associated corporations (within the meaning of Part XV of the SFO) which would have to be notified to the Company and the Stock Exchange: (i) pursuant to Divisions 7 and 8 of Part XV of the SFO (including any interests and short positions in which they are taken or deemed to have under such provisions of the SFO); or (ii) pursuant to section 352 of the SFO, to be entered in the register referred to therein (the “Register”); or (iii) pursuant to Rules 5.46 to 5.67 of the GEMListing Rules relating to securities transactions by Directors to be notified to the Company and the Stock Exchange.CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202328Other Information其他資料主要股東於本公司及其相聯法團的股份、相關股份及債權證中的權益及淡倉據董事所知，於本報告日期，董事並不知悉任何其他人士╱實體直接或間接擁有本公司具表決權已發行股份5%或以上權益；及：(i)於股份或相關股份中擁有任何根據證券及期貨條例第XV部第2及3分部條文須向本公司披露的權益或淡倉；或(ii)記錄於根據證券及期貨條例第336條須存置的主要股東登記冊的權益或淡倉。

除上文披露者外，於本報告日期，董事並不知悉任何人士於股份或相關股份中擁有任何根據證券及期貨條例第XV部第2及3分部條文須向本公司披露的權益或淡倉或記錄於根據證券及期貨條例第336條須存置的主要股東登記冊的權益或淡倉。

競爭業務本公司董事或控股股東或任何彼等各自之緊密聯繫人（定義見聯交所GEM證券上市規則（「GEM上市規則」））於截至2023年6月30日止三個月概無於對本集團業務構成或可能構成直接或間接競爭之任何業務中擁有權益，而任何該等人士與本集團之間亦不存在或可能存在任何其他利益衝突。

INTERESTSANDSHORTPOSITIONSOF SUBSTANTIALSHAREHOLDERSINTHE SHARES, UNDERLYINGSHARESAND DEBENTURESOFTHECOMPANYANDITS ASSOCIATEDCORPORATIONSSo far as the Directors are aware of, as at the date of this report, the Directors were not aware of any other persons who/entities which were directly or indirectly interested in 5% or more of the issued voting shares of the Company, and: (i) had any interest or short position in the shares or underlying shares that would fall to be disclosed to the Company under the provisions of Divisions 2 and 3 of Part XV of the SFO; or (ii) which would be recorded in the Substantial Shareholders’ Register required to be kept under section 336 of the SFO.Save as disclosed above, as at the date of this report, the Directors were not aware of any persons who had any interest or short position in the shares or underlying shares that would fall to be disclosed to the Company under the provisions of Divisions 2 and 3 of Part XV of the SFO, or which would be recorded in the Substantial Shareholders’ Register required to be kept under section 336 of the SFO.COMPETINGBUSINESSNone of the Directors or the control l ing shareholders of the Company or any of their respective close associates (as defined in the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEMListing Rules”)) had an interest in any business which competes or is likely to compete, either directly or indirectly, with the businesses of the Group or any other conflicts of interest which any such person has or may have with the Group during the three months ended 30 June 2023.國茂控股有限公司/ 2023年第一季度業績報告29Other Information其他資料購入、出售或贖回上市證券本公司已發行股份已於上市日期在聯交所GEM上市。

於上市日期後至截至2023年6月30日止三個月，本公司及其任何附屬公司均無購入、出售或贖回任何本公司上市證券。

企業管治守則截至2023年6月30日止三個月，董事認為本公司已遵守載於GEM上市規則附錄15的企業管治守則（「企業管治守則」）所載守則條文，惟以下偏離守則條文的情況除外：守則條文第A.2.1條規定，主席及行政總裁的角色應該予以分開，不應由同一人士擔任。

自2020年11月23日以來及於本報告日期，本公司行政總裁的職位一直空缺。

行政總裁的職責已由其他執行董事履行。

由於各董事均明確職責分工，故行政總裁職位的空缺對本集團的運營並無產生任何重大影響。

儘管如此，董事會將不時檢討目前的架構，倘物色到具有適當知識、技能及經驗的候選人，董事會將酌情作出委任，以填補行政總裁的職位。

PURCHASE, SALEORREDEMPTIONOF LISTEDSECURITIESThe issued shares of the Company were listed on GEM of the Stock Exchange on the Listing Date. Neither the Company nor any of its subsidiaries has purchased, sold or redeemed any listed securities of the Company after the Listing Date and up to three months ended 30 June 2023.CORPORATEGOVERNANCECODEFor the three months ended 30 June 2023, the Directors consider that the Company has complied with the code provisions set out in the Corporate Governance Code (the “CGCode”) as set out in Appendix 15 to the GEMListing Rules except for the following deviation from the Code provisions: Code provision A.2.1 stipulated that the roles of chairman and chief executive should be separate and should not be performed by the same individual. The post of the chief executive of the Company has remained vacant since 23 November 2020 and as at the date of this report. The duties of chief executive have been performed by other executive Directors. As there is a clear division of responsibilities of each Director, the vacancy of the post of chief executive did not have any material impact on the operations of the Group. Nevertheless, the Board will review the current structure from time to time and if a candidate with suitable knowledge, skill and experience is identified, the Board will make an appointment to fill the post of chief executive as appropriate.CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202330Other Information其他資料董事進行證券交易本公司採納有關董事進行證券交易之行為守則，其條款不遜於GEM上市規則第5.48至5.67條規定所需交易標準。

本公司已向所有董事作出特定查詢，確認董事於截至2023年6月30日止三個月一直遵守有關規定交易標準及本公司有關董事進行證券交易之行為守則。

董事及主要行政人員於本公司及其相聯法團的股份、相關股份及債權證中的權益及淡倉董事於本公司購股權中的權益於下文詳述。

附註：繼於2022年7月20日進行股份合併及供股於2023年6月13日完成後，已對已授出購股權的行使價及已授出購股權的數目作出調整。

DIRECTORS’ SECURITIESTRANSACTIONSThe Company adopted a code of conduct regarding Directors’ securities transactions on terms no less exacting than the required standard of dealings set out in Rules 5.48 to 5.67 of the GEMListing Rules. Having made specific enquiries of all Directors, the Company confirms that the Directors have complied with such required standard of dealings and the Company’s code of conduct regarding Directors’ securities transactions for the three months ended 30 June 2023.INTERESTSANDSHORTPOSITIONSOF DIRECTORSANDCHIEFEXECUTIVEIN THESHARES, UNDERLYINGSHARESAND DEBENTURESOFTHECOMPANYANDITS ASSOCIATEDCORPORATIONSThe interests of the directors in the share options of the Company are detailed below.Name of Director Position/capacity Date of grantExercise price per shareoption(Note) Exercise periodNumber of share options as at 1 April 2023(Note)Number of share optionscancelledduring the period ended30 June2023Number of share options as at30 June2023董事姓名職位╱職能授出日期每份購股權行使價（附註）行使期於2023年4月1日之購股權數目（附註）截至2023年6月30日止期間註銷之購股權數目於2023年6月30日之購股權數目Mr. Chow Yik Chairman and Executive Director10.1.2022 HK$3.95410.1.2022-9.1.2032224,455 – 224,455周翊先生主席兼執行董事2022年1月10日3.954港元2022年1月10日至2032年1月9日224,455 – 224,455Mr. Tsui Wing Tak Executive Director 10.1.2022 HK$3.95410.1.2022-9.1.2032224,454 – 224,454徐永得先生執行董事2022年1月10日3.954港元2022年1月10日至2032年1月9日224,454 – 224,454448,909 – 448,909Note: Following the share consolidation on 20 July 2022 and the Rights Issues completed on 13 June 2023, adjustments have been made to the exercise prices of the granted share options and the number of the granted share options.國茂控股有限公司/ 2023年第一季度業績報告31Other Information其他資料除上文所披露者外，據董事所知，於本報告日期，概無本公司董事及主要行政人員於本公司或其任何相聯法團（定義見證券及期貨條例第XV部）的任何股份、相關股份或債權證中擁有任何：(i)根據證券及期貨條例第XV部第7及8分部須知會本公司及聯交所的權益或淡倉（包括根據證券及期貨條例該等條文被當作或視為擁有的任何權益及淡倉）；或(ii)根據證券及期貨條例第352條須記錄於該條所指登記冊（「登記冊」）的權益或淡倉；或(iii)根據GEM上市規則第5.46至5.67條有關董事進行證券交易的規定須知會本公司及聯交所的權益或淡倉。

審核委員會本公司審核委員會（「審核委員會」）於2017年1月20日成立，並根據GEM上市規則第5.28及5.29條以及企業管治守則的守則條文第C.3.3條制定書面職權範圍。

審核委員會之主要職責為審閱本公司草擬之全年、中期及季度財務報告及賬目，並就此向董事會提供建議及意見。

審核委員會亦負責審閱及監督本集團之財務申報程序及內部監控程序。

審核委員會現時由三名獨立非執行董事組成，即莊天任先生、陳鈞勇先生及劉敏琪女士。

審核委員會主席為莊天任先生，彼於會計事宜方面擁有適當專業資格及經驗。

Save as disclosed above, so far as the Directors are aware of, as at the date of this report, none of the Directors and the chief executive of the Company had any interests or short positions in any shares, underlying shares or debentures of the Company or any of its associated corporations (within the meaning of Part XV of the SFO) which would have to be notified to the Company and the Stock Exchange: (i) pursuant to Divisions 7 and 8 of Part XV of the SFO (including any interests and short positions in which they are taken or deemed to have under such provisions of the SFO); or (ii) pursuant to section 352 of the SFO, to be entered in the register referred to therein (the “Register”); or (iii) pursuant to Rules 5.46 to 5.67 of the GEMListing Rules relating to securities transactions by Directors to be notified to the Company and the Stock Exchange.AUDITCOMMITTEEThe audit committee of the Company (the “Audit Committee’) was established on 20 January 2017 with written terms of reference in compliance with Rules 5.28 and 5.29 of the GEMListing Rules and code provision C.3.3 of the CGCode. The primary duties of the Audit Committee are to review the Company’s draft annual, interim and quarterly financial reports and accounts and to provide advice and comments thereon to the Board. The Audit Committee is also responsible for reviewing and supervising the financial reporting process and internal control procedures of the Group.The Audit Committee currently consists of three independent non-executive Directors namely Mr. Chong Alex Tin Yam, Mr. Chan Kwan Yung and Ms. Lau Man Kei. The chairman of the Audit Committee is Mr. Chong Alex Tin Yam, who has appropriate professional qualifications and experience in accounting matters.CBKHOLDINGSLIMITED / FIRSTQUARTERLYREPORT 202332Other Information其他資料審核委員會已審閱本集團截至2023年6月30日止三個月的未經審核綜合財務報表，認為有關業績已遵守適用會計準則、GEM上市規則項下規定及其他適用法例規定，並已作出充足披露。

前瞻性陳述概不保證本管理層討論與分析所載有關本集團業務發展之任何前瞻性陳述或本報告所載之任何事宜可獲達成、將會實際發生或將會實現或屬完整或準確。

本公司股東及╱或潛在投資者於買賣本公司證券時務請審慎行事，且不應過度依賴本報告所披露之資料。

任何本公司證券持有人或潛在投資者如有疑問，務請尋求專業顧問之意見。

承董事會命國茂控股有限公司主席兼執行董事周翊香港，2023年8月11日於本報告日期，本公司主席兼執行董事為周翊先生；本公司執行董事為徐永得先生；以及本公司獨立非執行董事為陳鈞勇先生、莊天任先生及劉敏琪女士。

本報告將自其刊發日期起計最少一連七日刊載於GEM網站「最新上市公司公告」一頁內，亦將刊載於本公司網站.etnet.com.hk。

The Audit Committee has reviewed the unaudited consolidated financial statements of the Group for the three months ended 30 June 2023 and is of the view that such results complied with the applicable accounting standards, the requirements under the GEMListing Rules and other applicable legal requirements, and that adequate disclosures have been made.FORWARDLOOKINGSTATEMENTSThere can be no assurance that any forward-looking statements regarding the business development of the Group set out in this Management Discussion and Analysis or any of the matters set out therein are attainable, will actually occur or will be realised or are complete or accurate. Shareholders and/or potential investors of the Company are advised to exercise caution when dealing in the securities of the Company and not to place undue reliance on the information disclosed herein. Any holder of securities or potential investor of the Company who is in doubt is advised to seek advice from professional advisors.By order of the BoardCBKHoldings Limited CHOWYik Chairman and Executive DirectorHong Kong,11 August 2023As at the date of this report, the chairman and the executive Director of the Company is Mr. CHOW Yik; the executive Director of the Company is Mr. TSUIWing Tak; and the independent non-executive Directors of the Company are Mr. CHANKwan Yung, Mr. CHONGAlex Tin Yam and Ms. LAUMan Kei.This report will remain on the GEM website at on the “Latest Listed Company Information” page for at least 7 days from the date of its posting and on the Company’s website at .

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