CONTENTS目錄 Corporate Information2企業資料Five Year Financial Summary4五年財務概要Chairman’s Statement6主席報告Management’s Discussion and Analysis9管理層討論與分析Biographical Details of Directors16董事履歷詳情Directors’ Report19董事會報告Corporate Governance Report33企業管治報告Environmental, Social and Governance Report48環境、社會及管治報告Independent Auditor’s Report94獨立核數師報告Consolidated Statement of Profit Or Loss104綜合損益表Consolidated Statement of Comprehensive Income105綜合全面收益表Consolidated Statement of Financial Position106綜合財務狀況表Consolidated Statement of Changes In Equity108綜合權益變動表Consolidated Statement of Cash Flows110綜合現金流量表Notes to the Consolidated Financial Statements112綜合財務報表附註CONTENTS目錄 CORPORATE INFORMATION企業資料 2Superactive Group Company Limited | ANNUAL REPORT 2021董事會執行董事：楊素麗女士（主席）李志成先生（副主席）獨立非執行董事：胡競英女士周偉良先生梁萬民先生審核及風險委員會胡競英女士（主席）周偉良先生梁萬民先生提名及企業管治委員會 周偉良先生（主席）胡競英女士梁萬民先生薪酬委員會胡競英女士（主席）周偉良先生梁萬民先生公司秘書陸志強先生核數師天健國際會計師事務所有限公司註冊辦事處Clarendon House,2 Church Street, Hamilton HM11,Bermuda總辦事處兼香港主要營業地點 香港上環干諾道中168-200號信德中心西座15樓1510室BOARD OF DIRECTORSExecutive Directors:Ms. Yeung So Lai (Chairman)Mr. Lee Chi Shing Caesar (Deputy Chairman)Independent Non-executive Directors:Ms. Hu Gin IngMr. Chow Wai Leung WilliamMr. Leung Man ManAUDIT AND RISK COMMITTEEMs. Hu Gin Ing (Chairman)Mr. Chow Wai Leung WilliamMr. Leung Man ManNOMINATING AND CORPORATE GOVERNANCE COMMITTEEMr. Chow Wai Leung William (Chairman)Ms. Hu Gin IngMr. Leung Man ManREMUNERATION COMMITTEEMs. Hu Gin Ing (Chairman)Mr. Chow Wai Leung WilliamMr. Leung Man ManCOMPANY SECRETARYMr. Luk Chi KeungAUDITORConfucius International CPA LimitedREGISTERED OFFICEClarendon House,2 Church Street, Hamilton HM11,BermudaHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 1510, 15/F., West Tower,Shun Tak Centre, 168-200 Connaught Road Central,Sheung Wan, Hong KongCORPORATE INFORMATION企業資料 3先機企業集團有限公司 | 2021 年報CORPORATE INFORMATION企業資料 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE IN BERMUDAConyers Corporate Services(Bermuda) LimitedClarendon House,2 Church Street, Hamilton HM11,BermudaHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Secretaries LimitedLevel 54, Hopewell Centre,183 Queen’s Road East,Hong KongPRINCIPAL BANKERSHang Seng Bank LimitedThe Hongkong and Shanghai Banking Corporation LimitedINVESTOR RELATIONSFor other information relating to the Company, please contactCorporate Communication Department.Website: www.superactive.com.hkEmail: info@superactive.com.hk百慕達主要股份登記及過戶 辦事處Conyers Corporate Services (Bermuda) Limited Clarendon House,2 Church Street, Hamilton HM11,Bermuda香港股份登記及過戶分處 卓佳秘書商務有限公司香港皇后大道東183號合和中心54樓主要往來銀行恒生銀行有限公司香港上海滙豐銀行有限公司投資者關係有關本公司的其他資料，請聯絡企業傳訊部。網址：www.superactive.com.hk電郵：info@superactive.com.hk企業資料 FIVE YEAR FINANCIAL SUMMARY五年財務概要 4Superactive Group Company Limited | ANNUAL REPORT 2021業績RESULTSYears ended 31 December截至十二月三十一日止年度20212020201920182017二零二一年二零二零年二零一九年二零一八年二零一七年HK$’000HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元千港元 Revenue收益132,217101,129184,812237,525206,526Gross profit毛利49,00242,26751,15742,06920,019Impairment of assets資產減值(8,225)(9,629)(10,758)(107,859)–Net impairment loss on financial assets金融資產減值虧損淨額(85,203)(63,525)(20,916)(35,157)159Share of results of associates應佔聯營公司之業績(5,513)60(10,533)11,92954,122(Loss)/profit before tax除稅前（虧損）╱溢利(122,342)(104,561)(86,124)(193,173)79,048Income tax (expense)/credit所得稅（開支）╱抵免(21,345)(1,588)(8,963)11,167(10,074)(Loss)/profit for the year年內（虧損）╱溢利(143,687)(106,149)(95,087)(182,006)68,974Attributable to:以下各項應佔：Owners of the Company本公司擁有人(144,126)(108,257)(94,285)(174,334)69,324Non-controlling interests非控股權益4392,108(802)(7,672)(350)(143,687)(106,149)(95,087)(182,006)68,974FIVE YEAR FINANCIAL SUMMARY五年財務概要 5先機企業集團有限公司 | 2021 年報FIVE YEAR FINANCIAL SUMMARY五年財務概要 ASSETS AND LIABILITIESAt 31 December於十二月三十一日20212020201920182017二零二一年二零二零年二零一九年二零一八年二零一七年HK$’000HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元千港元Total assets資產總值1,255,4171,360,9441,389,7221,485,2031,257,549Total liabilities負債總額828,267802,364772,758762,965326,203Net assets資產淨值427,150558,580616,964722,238931,346Equity attributable to owners of the Company本公司擁有人 應佔權益415,964547,601625,467717,640921,224Non-controlling interests非控股權益11,18610,979(8,503)4,59810,122Total equity權益總額427,150558,580616,964722,238931,346資產及負債五年財務概要 CHAIRMAN’S STATEMENT主席報告 6Superactive Group Company Limited | ANNUAL REPORT 2021本人謹代表先機企業集團有限公司（「本公司」，連同其附屬公司統稱「本集團」）董事（「董事」）會（「董事會」）欣然呈報本集團截至二零二一年十二月三十一日止年度之全年業績。業務概覽截至二零二一年十二月三十一日止年度，本集團的收益上升至約132,220,000港元，較截至二零二零年十二月三十一日止年度約101,130,000港元增加約30.74%。本集團毛利由截至二零二零年十二月三十一日止年度約42,270,000港元增加約6,730,000港元至截至二零二一年十二月三十一日止年度約49,000,000港元。毛利率由截至二零二零年十二月三十一日止年度約41.80%下降至截至二零二一年十二月三十一日止年度約37.06%。本集團截至二零二一年十二月三十一日止年度錄得虧損約143,690,000港元，而截至二零二零年十二月三十一日止年度則為虧損約106,150,000港元。收入同比增加的主要原因為電子產品的銷售大幅增加，分類營業額約89,970,000港元，較上年度增加約63.57%。毛利率下降乃由於放債業務的收益貢獻比例由二零二零年的24.81%下降至二零二一年的16.64%及放債業務的毛利率遠高於其他業務分類。On behalf of the board (the “Board”) of directors (the “Directors”) of Superactive Group Company Limited (the “Company” together with its subsidiari