Food Idea Holdings Limited 2015
1
3 4 7 9 18 33 43 45 47 49 51 53 144 2
(CPA, FCA) (CPA, FCA) Cricket Square Hutchins Drive PO Box 2681 Grand Cayman KY1-1111 Cayman Islands 10 46 33 A18 338 2 33 3301 04 www.foodidea.com.hk 8179 3
335,500,000 465,652,000 464,924,00090,249,000 11% 122,160,000 29,164,00011,653,000 43,564,000 13,209,000 4
65 1,288,000 21,914 23,605 26,250 234,340,000 3% 24% 5
Lucky Dessert 2,000,000 6
59 30 52 15 33 36 7
40 33 7 35 10 CPA, FCA 38 8
6% 221,870,000 236,898,000 1,200 11% 79,741,000 89,856,000 120 1,400 69,883,000 66,691,000 4% 88,818,000 59,709,000 1,288,000 317,000 9
422,569,000 99,712,000 359,787,000 99,712,000 13,077,000 1,193,000 151,324,000 93,351,000 8195 2.62% (14,065) 85,647 29.41% 2.62% 143,795 243,507 38.58% 2.62% 230,912 330,624 36.03% 2.62% 174,234 273,946 32.03% 8193 0.68% (2,536) 25,080 2.93% 1389 0.39% 2,346 14,245 1.67% 736 2.52% (4,011) 12,954 1.41% 2.10% (5,847) 11,118 1.30% 939 0.00% 171 10,732 1.25% 986 1.82% (5,280) 9,180 1.07% 8087 0.83% (5,056) 4,992 0.58% 2628 0.00% (734) 4,208 0.49% 0388 0.00% (66) 2,435 0.39% 0.00% (1,259) 2,268 0.25% 0.00% (1,032) 3,539 0.41% 01027 0.01% (311) 2,740 0.32% 6886 0.00% (1) 9 0.00% 0.00% (4) 6 0.00% 0.00% (3) 7 0.00% 8109 4.38% (2,363) 16,350 1.78% 1063 0.09% (494) 2,570 0.28% (14,065) 85,647 143,728 245,951 222,781 364,772 155,952 359,787 10
14,065,000 157,860,00087,117,00056,678,000 (883) 53 0.04% (1063) 30 0.03% (8109) (12,731) (12,648) 3,413,0002,855,000 32,000,000 8 11
234,340,000 3% 24% 106,162,000128,178,000 2,000,000 465,652,000 405,215,000 371,588,000 (i) (ii)3,413,000 11% 90,249,000 122,160,000 29,164,000 11,653,000 43,564,000 (i) 17,361,000(ii) 8,457,000(iii) 13,077,000(iv) 7,582,000 (v) 150,267,000 151,504,000 33% 33% 12
163,672,000 151,652,000 50,928,000 46,105,00010%(i) (ii) 6,528,000623,962,000 3,200,000204,611,000 5 96,654,000 69,300,00039% 5,005,0003,531,000 13
0.036 768,000,000 27,000,000 27,000,000 0.105 1,920,000,000 198,000,000 187,800,000 148,340,000 2,200,000 100,000 8,000,000 8,000,000 41,560,000 2,100,000 39,460,000 14
0.193 480,000,000 91,000,000 86,000,000 5,000,000 0.125 160,000,000 19,500,000 15,000,000 15,000,000 4,500,000 27 15
GR Holdings Limited GR Holdings GR Holdings 49,000,000 (i)(ii) Lucky Dessert Singapore Pte. Ltd. 51% (iii) 50% (iv) 32 16
750 791 17
Gayety Holdings Limited Food Idea Holdings Limited FOOD IDEA GAYETY HLDGS 8179 39(i) (ii)(iii) (iv) 7 45143 13 18
4 69 17 6. 19
38 22 410,162,000410,162,000 15 20
144 29 6% 24% 50% 5% 21
83(3) 84 7 8 22
5.09 12 30 23
33 30 17.50A(1) 17.50A(1) 24
XV (a) XV 7 8 (b) 352(c) 5.465.67 1,528,116,000 23.41% 1,528,116,000 23.41% 1,153,116,000 375,000,000 KMW Investments Limited KMW KMW KMW 50% 50% XV (a) XV 7 8 (b)352 (c) 5.465.67 25
XV 2 3 336 5% KMW 1,153,116,000 17.66% 375,000,000 5.75% KMWKMW 50% 50% 26
XV 2 3 336 5% 34 A. 20-301 33 350,000 50% 27
4,200,000 4,200,000 23L5 97 98 99 100 580,000 50% 6,960,000 6,960,000 28
B. 50% 29
8,000,0008,500,0009,000,000 450,000475,000500,000 7,854,0004,000 20.37 (1) (2) (3) 20.39 (1) (2) (3) 40 30
5.48 5.67 5.28 5.29 15 C3.3 31
32
15 33
5.09 34
A.6.5 14 35
4 29/29 1/1 1/1 29/29 1/1 1/1 13/13 26/29 5/5 2/2 2/2 1/1 1/1 26/29 5/5 2/2 2/2 1/1 1/1 26/29 5/5 2/2 2/2 1/1 1/1 36
5.28 5.29 15 C3.3 5 15 B1.2 37
12 2 15 A5.2 38
2 15 D3.1 5.48 5.67 1,200,000 1,082,000 2,282,000 39
21 40
15 1046 (2) (21) 41
10 46 1046info@foodidea.com.hk 42
45 143 43
P05299 44
7 465,652 464,924 8 996 641 (150,267) (151,504) 9 (163,672) (151,652) (22,226) (22,223) (12) (50,928) (46,105) (28,001) (31,166) 9 (7,919) (5,978) (13,077) 1,193 151,324 93,351 35 (7,582) (66,721) (50,056) 11,653 (1) 10 (823) (626) 9 118,397 100,798 11 (28,092) (20,160) 90,305 80,638 45
(26) (6) (6,298) (6,324) (6) 83,981 80,632 90,249 81,626 56 (988) 90,305 80,638 83,925 81,620 56 (988) 83,981 80,632 14 2.08 2.44 46
15 39,387 54,139 16 6,186 6,186 17 4,636 18 97,827 19 2 22 7,703 11,271 3,387 959 28 3,102 2,889 18 2,959 21 56,500 24 1,500 221,689 76,944 20 8,215 8,119 21 73,187 22 9,112 8,461 18 29 22 17,163 18,937 3,034 941 23 422,569 99,712 24 3,531 3,505 24 96,654 69,300 633,494 208,975 25 15,481 13,823 25 38,082 33,437 26 762 559 362 435 27 35,769 13,122 90,456 61,376 543,038 147,599 764,727 224,543 47
35 94,780 26 3,321 3,320 28 40,227 15,445 138,328 18,765 626,399 205,778 29 6,528 3,200 617,434 201,411 623,962 204,611 2,437 1,167 626,399 205,778 45 143 48
i ii 3,200 65,421 106 448 55,236 124,411 2,962 127,373 81,626 81,626 (988) 80,638 (6) (6) (6) (6) 81,626 81,620 (988) 80,632 637 637 37 (1,420) (1,420) 1,220 (200) 35 (1,764) (1,764) 13 (900) (900) 3,200 65,421 106 (972) (6) 136,862 204,611 1,167 205,778 3,200 65,421 106 (972) (6) 136,862 204,611 1,167 205,778 90,249 90,249 56 90,305 (26) (26) (26) (6,298) (6,298) (6,298) (6,324) 90,249 83,925 56 83,981 35(b) 2,114 2,114 (182) (182) (182) 29 3,328 338,560 341,888 341,888 (6,280) (6,280) (6,280) 13 (900) (900) 6,528 397,701 106 (1,154) (6,330) 227,111 623,962 2,437 626,399 49
(i) (ii) 50
118,397 100,798 13,077 (1,193) (151,324) (93,351) 22,226 22,223 12 7,582 (11,653) 1 823 626 237 (538) 1,972 8,457 3,769 (59) (41) (166) 6,959 34,916 (96) 2,289 (651) 802 (129,687) 5,352 (2,746) 1,658 (5,578) 3,795 (6,313) (184,610) (5,168) (297,280) 18,202 (619) (430) (5,689) (7,745) (303,588) 10,027 51
35 (5,559) (5,455) (2) 36 228 (17,269) (4,622) (3,387) (802) (2,988) 41 166 1,303 80 1,500 (26) (2) (26,387) (10,407) 87,315 (59,920) (708) (900) (900) 341,888 (6,280) 637 (200) 362,103 (1,171) 32,128 (1,551) 64,055 65,612 (26) (6) 96,157 64,055 96,654 69,300 27 (497) (5,245) 96,157 64,055 52
1. Cricket Square, Hutchins Drive, P.O. Box 2681, Grand Cayman, KY1-1111, the Cayman Islands 1046 Gayety Holdings Limited Food Idea Holdings Limited 39 2. 19 53
2. 3 9 39 3 8 (i) (ii) 1313 39 9 16 38 54
2. 13 39 9 32 19 19 19 19 19 6229 6229 55
2. 1 9 2 15 2 1 1 16 1 38 16 1 41 27 1 10 3 28 10 1 12 28 11 1 1 2 3 34 34 56
2. 9 9 9 9 9 9 9 9 39 9 57
2. 9 9 39 39 9 9 9 9 58
2. 15 15 15 i) ii) iii) iv) v) 15 1518 11 15 15 15 59
2. 1 (i) (ii) (i) (ii) 1 60
2. 16 38 16 16 38 i) ii) 16 38 16 38 27 27 i) ii) iii) 939 28 27 61
2. 10 12 28 10 4(a) 3. 62
3. (i) (ii) (iii) 63
3. (i) (ii) 39 64
3. 65
3. 66
3. 67
3. 68
3. 69
3. 70
3. 71
3. 72
3. 6(c) 73
3. 74
3. 75
3. 76
3. 6(c) 77
3. (a) (b) 78
3. (c) 79
3. 4. 3 80
4. 44,567,000 15,403,000 39,387,000 54,139,00012,226,000 3,769,000 81
4. 109,286,000 87,198,000 35(a) 6,186,000 6,186,000 4,636,000 97,827,000 82
4. 4,083,000 3,879,000 129,687,000 9,112,000 8,461,000 15,141,000 10,362,000 5,458,000 1,265,000 51,714,000 16,899,000 83
5. 6. 6a. 2 264,816 104,399 422,569 99,712 687,387 204,111 94,780 83,420 52,872 178,200 52,872 84
6. 6b. 18 24 27 100100 100100 262,000 110,000 85
6. 6b. 5% 5% 5% 5% 17,642,000 4,163,000 68% 69% 88% 88% 44%86% 86
6. 6b. 100% 27 87
6. 6b. 15,481 15,481 15,481 32,170 32,170 32,170 i 35,857 35,857 35,769 107,520 107,520 94,780 83,508 107,520 191,028 178,200 13,823 13,823 13,823 25,927 25,927 25,927 i 13,339 13,339 13,122 53,089 53,089 52,872 (i) 3,024,000 5,459,000 72 84 33 14 26 3,271,000 5,959,000 88
6. 6b. (ii) 6c. 359,787 99,712 12,511 4,279 89
6. 6c. 45,992 422,569 99,712 94,780 3% 90
7. (i) (ii) (iii) (iv) (a) (b) 91
7. 374,493 405,215 88,818 59,709 18,991 1,380 3,413 (2,905) 482,810 466,304 374,493 405,215 88,818 59,709 1,833 3,413 (2,905) 465,652 464,924 (13,209) 10,714 1,288 317 140,031 94,544 2,855 130,965 105,575 100 166 (15,916) (4,316) (7,582) (7,582) 11,653 11,653 (1) (823) (626) 118,397 100,798 3 92
7. 57,969 89,703 17,137 18,369 423,001 99,712 129,687 627,794 207,784 97,827 97,827 2,959 2,959 29 29 126,574 78,135 855,183 285,919 41,675 42,214 11,209 8,925 29,898 177 82,959 51,139 94,780 94,780 51,045 29,002 228,784 80,141 93
7. 465,558 464,924 48,960 61,284 4,636 94 465,652 464,924 53,596 61,284 94
7. 10% 10,833 123 12,816 23,772 20,569 537 1,120 22,226 12 12 (538) (538) 8,457 8,457 (151,324) (151,324) 13,077 13,077 (64) (5) (31) (100) 207 497 48 71 823 4,009 (88) 24,134 37 28,092 95
7. 2,400 3,923 8 6,331 21,480 735 8 22,223 1,705 267 1,972 237 237 3,769 3,769 (93,351) (93,351) (1,193) (1,193) (4) (2) (160) (166) 271 355 626 4,433 72 15,600 55 20,160 4,648,000 907,000 96
7. 371,588 405,215 88,818 59,709 1,833 3,413 465,652 464,924 8. 38 38 41 166 59 858 437 996 641 97
9. 8,457 3,769 (538) 1,972 237 7,919 5,978 156,692 145,204 6,980 6,448 163,672 151,652 1,200 980 2,508 3,043 4,577 4,422 41,352 37,637 10. 619 430 26 204 196 823 626 98
11. 3,635 6,344 (112) (785) 3,523 5,559 28 24,569 14,601 28,092 20,160 16.5% 25 118,397 100,798 16.5% 16.5% 19,536 16,632 (299) (48) 2,140 965 3,006 1,244 (1,923) (12) (311) 5,756 2,463 (112) (785) 28,092 20,160 99
12. (a) (a) (b) 542 10 552 60 60 60 60 (c) 60 60 180 542 10 732 100
12. (a) (a) 60 60 60 60 60 60 180 180 (a) (b) (c) (d) 101
12. (b) 12(a) 2,489 2,458 72 80 2,561 2,538 1,000,000 3 4 1,000,0011,500,000 1 1 4 5 102
13. 900,000 900,000 14. 90,249 81,626 4,332,766,397 3,347,550,432 103
15. 6,100 64,647 15,229 34,589 14,985 3,693 139,243 860 499 2,092 297 874 4,622 35 336 9 562 907 36 (367) (62) (504) (41) (974) (1,766) (1,141) (289) (60) (3,256) 6,100 63,710 15,675 35,598 14,952 4,507 140,542 3,327 14 1,650 144 11,561 16,696 (50) (1,140) (1,190) 6,100 67,037 15,689 37,198 15,096 14,928 156,048 230 29,969 7,959 13,909 9,131 972 62,170 153 10,611 2,173 6,666 1,849 771 22,223 (718) (378) (98) (10) (1,204) 1,749 334 1,361 325 3,769 36 (282) (39) (222) (12) (555) 383 41,329 10,427 21,336 11,195 1,733 86,403 153 11,173 1,979 5,627 1,535 1,759 22,226 (50) (375) (425) 4,133 1,075 2,842 407 8,457 536 56,635 13,481 29,755 13,137 3,117 116,661 5,564 10,402 2,208 7,443 1,959 11,811 39,387 5,717 22,381 5,248 14,262 3,757 2,774 54,139 104
15. 2.5% 20% 20% 20% 20% 20% 5,564,000 5,717,000 27 4,133,000 1,749,000 1,075,000 334,000 2,842,000 1,361,000 407,000 325,000 105
15. 4,445 4,445 856 856 3,215 3,215 577 577 5,240 5,240 1,083 1,083 3,965 3,965 877 877 106
16. 6,186 6,186 6,186 16.1% 16.5% 3.5% 3.5% 107
17. 35(b) 4,648 12 4,636 Lucky Dessert Lucky Dessert 25 18. 92,654 (a) 5,355 (b) (182) 97,827 (c) 2,959 (d) 29 108
18. (a) 16,707,00035(a) (b) (c) 1% (d) 100 49% 49% 100 49% 49% 3,050,000 49% 49% 1,000,000 49% 49% 1,000,000 49% 49% 109
18. 3,566 270,301 (7,117) (67,104) 199,646 2,856 (10,313) (12,853) (23,166) 199,646 49% 97,827 110
19. 5 (5) 10,000 50% 50% 5,000 35(c) 1 111
19. 1 1 20. 7,197 7,724 1,018 395 8,215 8,119 21. 128,178 1,509 129,687 56,500 73,187 129,687 112
21. 3% 24% 1,400,000 6% 192,933,000 73,187 56,500 129,687 113
21. 0 30 3,180 31 60 29,189 61 90 53,627 90 43,691 129,687 117,366 1 90 629 91 180 358 181 11,334 129,687 12,321,000 114
22. 7,703 11,271 9,112 8,461 17,163 18,937 26,275 27,398 498,000 2,567,000 30 9,110 8,398 1 30 2 28 31 60 35 9,112 8,461 30 2,000 63,000 115
22. 1 30 2 28 31 60 35 2 63 23. 45,992 359,787 99,712 12,511 4,279 422,569 99,712 6.375% 7.5% 55,357,00027 116
24. 1,523,000 1,500,000 27 2,008,000 3,505,000 25. 15,481 13,823 1,166 2,698 2,864 3,708 35(b) 2,200 25,940 19,521 5,912 7,510 38,082 33,437 53,563 47,260 30 45 117
25. 30 12,171 10,228 31 60 3,259 3,555 61 90 20 4 90 31 36 15,481 13,823 1,319,000 1,593,000 30 575,000 86,000 26. 3,879 3,770 10 204 196 36 (87) 4,083 3,879 762 559 3,321 3,320 4,083 3,879 118
26. 5.25% 5.25% 27. 1,858 2,132 1,166 3,327 30,848 2,418 497 5,245 34,369 13,122 1,400 35,769 13,122 29,898,0001.25 1,858 1,166 2,132 1,161 2,166 120 60 36 72 14 84 33 26 119
27. 34,029 9,341 461 1,709 944 1,413 335 659 35,769 13,122 1.75 1.75 0.50.5 0.25 1.25 0.25 0.5 2 0.5 2 6 3.5% 3.5% 5.75% 5% 5.75% 1.686% 6% 5.75% 7.25% 5.5% 7.25% 6% 120
27. 48,510,000 14,798,00011,299,000 980,000 (a) (b) (c) (d) (e) 3,531,000 5,005,000 55,357,000 5,564,000 5,717,000 136,000 138,000 28. 8,560 4,103 (45,685) (16,659) (37,125) (12,556) 5,458,000 1,214,000 121
28. 1,661 1,915 3,576 1,177 (650) 527 2,838 1,265 4,103 264 4,193 4,457 3,102 5,458 8,560 (1,478) (1,478) 35 (53) (53) 275 (15,403) (15,128) (1,256) (15,403) (16,659) 138 (29,164) (29,026) (1,118) (44,567) (45,685) 122
28. 84,792,000 24,563,000 45,391,000 25,773,000 51,714,000 16,899,000 26,593,000 8,372,000 29. 0.001 100,000,000,000 100,000 0.001 3,200,000,000 3,200 (i) 0.001 160,000,000 160 (ii) 0.001 480,000,000 480 (iii) 0.001 1,920,000,000 1,920 (iv) 0.001 768,000,000 768 6,528,000,000 6,528 123
29. (i) (ii) (iii) (iv) 160,000,000 0.125 20,000,000 541,000 160,00019,299,000 KMW Investments Limited KMW 480,000,000 0.193 92,640,000 1,126,000 480,00091,034,000 1,920,000,000 0.105 201,600,000 3,889,0001,920,000195,791,000 KMW 768,000,000 0.036 27,648,000 724,000768,00026,156,000 124
30. (a) (b) 30% 10% 3,200,000,000 10% 10% (i) 0.1% (ii) 5,000,000 1%(i) (ii) 1%(iii) (i) (ii)(iii) 125
30. 28 1 10 31. (a) 38,000 38,000 (b) 41,146 38,251 39,810 65,234 6,700 87,656 103,485 126
32. 538 422 33. 5% 25,00030,000 6,980,000 6,448,000 127
34. (a) * i 11,160 9,960 i 1,400 * ii 7,858 7,408 ii 578 555 iii 59 * 20 (i) (ii) (iii) 128
34. (b) 1,896 1,188 28 17 1,924 1,205 (c) (i) 100,000,000 35(a) 129
34. (c) (ii) (BVI) (BVI) 15,000,000 1% Lucky Dessert (BVI) 15,000,00012,041,000 2,959,000 18 35. (a) (i) (ii) 4,000,000 96,000,000 Lucky Dessert 49% 130
35. (a) 4,000 87,198 1,381 92,579 92,654 (75) 92,579 4,000 1,381 5,381 131
35. (a) (i) (ii) 86,263,000 109,286,000 92,579,00016,707,000 87,198,000 94,780,000 7,582,000 1% 6(c) (b) Lucky Dessert Singapore Pte. Ltd. 51% 2,200,000 Lucky Dessert Singapore Pte. Ltd. 132
35. (b) 25 2,200 173 2,373 17 4,648 5 (166) 4,487 (2,114) 2,373 173 133
35. (c) 50% 5,000 5 5 5 58%3,750,000 134
35. 3,750 907 7,702 2,817 3,503 210 (8,528) (2,561) (94) (53) 1,915,000 (8,103) (4,200) 10,519,000 10,519,000 3,750 (1,764) 4,200 6,186 135
35. 340,000 (3,750) 210 (1,915) (5,455) 317,000 59,709,000 497,737,000 84,539,000 136
35. 36. 370,000 370 419 1 21 414 142 (100) (203) (87) 607 137
36. 370 (607) (237) 370 (142) 228 37. 40% 200,000 1,420,000 100% 138
38. 13,086 13,086 167 241 13,253 13,327 191 299 403,775 38,778 111 111 750 30,951 404,827 70,139 1,390 1,165 403,437 68,974 416,690 82,301 6,528 3,200 410,162 79,101 416,690 82,301 139
38. 65,421 12,706 813 78,940 161 161 65,421 12,706 974 79,101 (1,219) (1,219) 338,560 338,560 (6,280) (6,280) 397,701 12,706 (245) 410,162 39. GR Holdings Limited GR Holdings 100 100% 1 100% 1 100% 140
40. 2 100% 2 100% 2 100% 800,000 70% Blissful Dragon Limited 1 100% 2,100,000 100% 3,800,000 100% 1 100% 1 100% 1 100% 1 100% 1 100% 141
39. 3,750,000 83% 50,000 48% 10,000 48% * 50,000 100% Lucky Dessert Singapore Pte. Ltd.* 100 51% * 58% 83% 142
39. 3 3 7 10 1 1 11 14 40. GR HoldingsGR Holdings 49,000,000 143
465,652 464,924 386,262 357,844 279,847 118,397 100,798 28,867 29,974 27,975 (28,092) (20,160) (5,373) (5,533) (5,069) 90,305 80,638 23,494 24,441 22,906 633,494 208,975 94,036 84,198 66,004 221,689 76,944 90,574 79,479 65,723 855,183 285,919 184,610 163,677 131,727 90,456 61,376 53,098 48,589 40,037 138,328 18,765 4,139 2,026 2,869 228,784 80,141 57,237 50,615 42,906 626,399 205,778 127,373 113,062 88,821 623,962 204,611 124,411 110,205 86,812 2,437 1,167 2,962 2,857 2,009 626,399 205,778 127,373 113,062 88,821 144