先機企業集團有限公司 | 2022年報1CONTENTS目錄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 Analysis8管理層討論與分析Biographical Details of Directors19董事履歷詳情Directors’ Report22董事會報告Corporate Governance Report37企業管治報告Environmental, Social and Governance Report56環境、社會及管治報告Independent Auditor’s Report100獨立核數師報告Consolidated Statement of Profit Or Loss110綜合損益表Consolidated Statement of Comprehensive Income111綜合全面收益表Consolidated Statement of Financial Position112綜合財務狀況表Consolidated Statement of Changes In Equity114綜合權益變動表Consolidated Statement of Cash Flows116綜合現金流量表Notes to the Consolidated Financial Statements118綜合財務報表附註 CORPORATE INFORMATION企業資料 Superactive Group Company Limited | ANNUAL REPORT 20222BOARD OF DIRECTORSExecutive Directors:Ms. Yeung So Lai (Chairman)Mr. Lee Chi Shing Caesar (Deputy Chairman)Independent Non-executive Directors:Mr. Chow Wai Leung WilliamMr. Leung Man ManMr. Tse Ting KwanAUDIT AND RISK COMMITTEEMr. Tse Ting Kwan (Chairman)Mr. Chow Wai Leung WilliamMr. Leung Man ManNOMINATING AND CORPORATE GOVERNANCE COMMITTEEMr. Chow Wai Leung William (Chairman)Mr. Leung Man ManMr. Tse Ting KwanREMUNERATION COMMITTEEMr. Leung Man Man (Chairman)Mr. Chow Wai Leung WilliamMr. Tse Ting KwanCOMPANY 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 Kong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：周偉良先生梁萬民先生謝庭均先生審核及風險委員會謝庭均先生（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）梁萬民先生謝庭均先生薪酬委員會梁萬民先生（主席）周偉良先生謝庭均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CORPORATE INFORMATION企業資料 先機企業集團有限公司 | 2022年報3CORPORATE 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 Limited17/F., Far East Finance Centre,16 Harcount RoadHong 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金鐘夏慤道16號遠東金融中心17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 FIVE YEAR FINANCIAL SUMMARY五年財務概要 Superactive Group Company Limited | ANNUAL REPORT 20224RESULTSYears ended 31 December截至十二月三十一日止年度20222021202020192018二零二二年二零二一年二零二零年二零一九年二零一八年HK$’000HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元千港元 Revenue收益88,730132,217101,129184,812237,525Gross profit毛利33,31649,00242,26751,15742,069Reversal of impairment/(impairment) of assets資產減值撥回╱（減值）1,329(8,225)(9,629)(10,758)(107,859)Net impairment loss on financial assets at amortised cost按攤銷成本計量之 金融資產減值虧損淨額(5,293)(85,203)(63,525)(20,916)(35,157)Share of results of an associate應佔一家聯營公司之 業績25,337(5,513)60(10,533)11,929Loss before tax除稅前虧損(96,266)(122,342)(104,561)(86,124)(193,173)Income tax credit/(expense)所得稅抵免╱（開支）940(21,345)(1,588)(8,963)11,167Loss for the year年內虧損(95,326)(143,687)(106,149)(95,087)(182,006)Attributable to:以下各項應佔：Owners of the Company本公司擁有人(93,426)(144,126)(108,257)(94,285)(174,334)Non-controlling interests非控股權益(1,900)4392,108(802)(7,672)(95,326)(143,687)(106,149)(95,087)(182,006)業績FIVE YEAR FINANCIAL SUMMARY五年財務概要 先機企業集團有限公司 | 2022年報5FIVE YEAR FINANCIAL SUMMARY五年財務概要 資產及負債ASSETS AND LIABILITIESAt 31 December於十二月三十一日20222021202020192018二零二二年二零二一年二零二零年二零一九年二零一八年HK$’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1,101,5501,255,4171,360,9441,389,7221,485,203Total liabilities負債總額805,189828,267802,364772,758762,965Net assets資產淨值296,361427,150558,580616,964722,238Equity attributable to owners of the Company本公司擁有人 應佔權益286,403415,964547,601625,467717,640Non-controlling interests非控股權益9,95811,18610,979(8,503)4,598Total equity權益總額296,361427,150558,580616,964722,238 CHAIRMAN’S STATEMENT主席報告 Superactive Group Company Limited | ANNUAL REPORT 20226On behalf of the board (the “Board”) of directors (the “Directors”) of Superactive Group Company Limited (the “Company” together with its subsidiaries (the “Group”)), I am pleased to present the annual results of the Group for the year ended 31 December 2022.2022 is a year full of challenges. Over the past three years, prolonged and repeated outbreaks of COVID-19 and the related control restrictions have disrupted business activities and supply chains in various industries, and weakened consumption capacity. Under the influence of the epide