慕诗国际二零二一年度年报

MOISELLE INTERNATIONAL HOLDINGS LIMITEDAnnual Report 2021二 零 二 一 年 度 年 報 2 公司資料 Corporate Information4 主席報告 Chairman’s Statement10 管理層討論及分析 Management Discussion and Analysis19 董事及高級管理人員簡介 Directors & Senior Management Profiles23 企業管治報告 Corporate Governance Report35 董事會報告書 Directors’ Report45 獨立核數師報告書 Independent Auditor’s Report57 綜合損益及其他全面收益表 Consolidated Statement of Profit or Loss and Other Comprehensive Income 59 綜合財務狀況表 Consolidated Statement of Financial Position61 綜合權益變動表 Consolidated Statement of Changes in Equity62 綜合現金流量表 Consolidated Statement of Cash Flows64 綜合財務報表附註 Notes to the Consolidated Financial Statements177 持作投資物業 Properties held for Investment179 集團財務概要 Group Financial Summary目 錄 CONTENTS Moiselle International Holdings Limited 慕詩國際集團有限公司 Annual Report 2021 年度年報2公司資料Corporate InformationBOARD OF DIRECTORSExecutiveMr. CHAN Yum Kit (Chairman)Ms. TSUI How Kiu, ShirleyMr. CHAN Sze ChunIndependent Non-ExecutiveMs. YU Yuk Ying, VivianMr. CHU Chun Kit, SidneyMs. WONG Shuk Ying, HelenAUDIT COMMITTEEMs. YU Yuk Ying, VivianMr. CHU Chun Kit, SidneyMs. WONG Shuk Ying, HelenREMUNERATION COMMITTEEMs. YU Yuk Ying, VivianMr. CHU Chun Kit, SidneyMr. CHAN Sze ChunNOMINATION COMMITTEEMs. YU Yuk Ying, VivianMs. WONG Shuk Ying, HelenMs. TSUI How Kiu, ShirleyCOMPANY SECRETARYMs. PANG LinINDEPENDENT AUDITORDeloitte Touche TohmatsuRegistered Public Interest Entity AuditorsPRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation Limited Nanyang Commercial Bank, LimitedBank of China (Hong Kong) LimitedPROPERTY VALUERCentaline Surveyors LimitedLEGAL ADVISERSas to Hong Kong lawP. C. Woo & Co.Pansy Leung Tang & Chua, Solicitorsas to the Cayman Islands lawConyers Dill & Pearmanas to PRC lawSichuan Zhigao Law Firm董事會執行董事陳欽杰先生（主席）徐巧嬌女士陳思俊先生獨立非執行董事余玉瑩女士朱俊傑先生黃淑英女士審核委員會余玉瑩女士朱俊傑先生黃淑英女士薪酬委員會余玉瑩女士朱俊傑先生陳思俊先生提名委員會余玉瑩女士黃淑英女士徐巧嬌女士公司秘書彭蓮女士獨立核數師德勤•關黃陳方會計師行註冊公眾利益實體核數師主要往來銀行香港上海滙豐銀行有限公司南洋商業銀行有限公司中國銀行（香港）有限公司物業估值師中原測量師行有限公司法律顧問香港法律胡百全律師事務所梁鄧蔡律師事務所開曼群島法律康德明律師事務所中國法律四川致高律師事務所 Annual Report 2021 年度年報 Moiselle International Holdings Limited 慕詩國際集團有限公司 3公司資料Corporate InformationREGISTERED OFFICECricket Square Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSUnits 1-5, 11th Floor Kodak House 239 Healthy Street East North PointHong KongWEBSITEShttps://moiselle.com.hkhttp://ir.moiselle.com.hkPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEConyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICEHong Kong Registrars Limited Shops 1712-1716, 17th FloorHopewell Centre183 Queen’s Road East Wanchai, Hong KongKEY DATESClosure of Register of Members: 17 September 2021 to 24 September 2021 for Annual General MeetingAnnual General Meeting: 24 September 2021註冊辦事處Cricket Square Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands總辦事處及主要營業地點香港北角健康東街39號柯達大廈第二期11樓1-5室網址https://moiselle.com.hkhttp://ir.moiselle.com.hk股份過戶登記總處Conyers Trust Company (Cayman) Limited Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111 Cayman Islands香港股份過戶登記分處香港證券登記有限公司香港灣仔皇后大道東一八三號合和中心十七樓1712-1716號舖重要日期暫停辦理股份過戶及登記： 就股東週年大會而言，為二零二一年九月十七日 至二零二一年九月二十四日股東週年大會： 二零二一年九月二十四日 Moiselle International Holdings Limited 慕詩國際集團有限公司 Annual Report 2021 年度年報4主席報告Chairman’s StatementDear Fellow Shareholders,On behalf of the board of Directors (the “Board”) of Moiselle International Holdings Limited (“Moiselle” or the “Company”), I present the results of the Company and its subsidiaries (which are collectively referred to as the “Group”) for the year ended 31 March 2021 (the “Year”).MARKET OVERVIEWThe novel coronavirus pneumonia pandemic dealt a severe blow to the fashion apparel retailing sector during the financial year ended 31 March 2021 (the “Year”) of Moiselle International Holdings Limited (“Moiselle” or the “Company”). In an attempt to curb the spread of the disease, governments around the world imposed restrictions on travels and ordered eateries, retail shops and entertainment premises to suspend business or shorten the opening hours. In Hong Kong, where Moiselle derived a substantial portion of its revenue, the retail sector was seriously affected as visitor arrivals in the city plunged by 93.6% in 2020, according to Hong Kong Tourism Board quoting the data from the Immigration Department of the Hong Kong Special Administrative Region (“HKSAR”). As a result, the business of retailers and restaurants was dominated by the local customers. According to the Census and Statistics Department of the HKSAR, the value of retail sales of wearing apparel at the retail outlets in the city plunged by approximately 41.3% to about HK$26.51 billion in 2020. In Macau, fashion apparel retai