Annual Report 2022年度報告CMYCMMYCYCMYKai168189081572_Perfect Group AR2022 COV 01_15.5mm_OP.pdf 1 19/4/2023 下午3:53 Contents目錄Corporate Information5公司資料Chairman’s Statement8主席報告Management Discussion and Analysis11管理層討論及分析Biographical Details of Directors and Senior Management22董事及高級管理人員履歷詳情Report of the Directors28董事會報告Corporate Governance Report44企業管治報告Environmental, Social and Governance Report62環境、社會及管治報告Independent Auditor’s Report96獨立核數師報告Consolidated Statement of Profit or Loss and Other Comprehensive Income103綜合損益及其他全面收益表Consolidated Statement of Financial Position105綜合財務狀況表Consolidated Statement of Changes in Equity107綜合權益變動表Consolidated Statement of Cash Flows109綜合現金流量表Notes to the Consolidated Financial Statements111綜合財務報表附註Financial Summary248財務概要 Corporate Information公司資料52022 Annual Report 年度報告Executive DirectorsMr. Kan Kin Kwong (Chairman and Chief Executive officer)Ms. Shek Mei ChunMr. Chung Chi KeungIndependent Non-executive DirectorsMr. Fan Chor HoMr. Lee Ka WingMr. Wong Wai Keung FrederickAudit CommitteeMr. Wong Wai Keung Frederick (Chairman)Mr. Lee Ka WingMr. Fan Chor HoRemuneration CommitteeMr. Lee Ka Wing (Chairman)Mr. Chung Chi KeungMr. Wong Wai Keung FrederickNomination CommitteeMr. Kan Kin Kwong (Chairman)Mr. Fan Chor HoMr. Lee Ka WingRisk Management CommitteeMr. Kan Kin Kwong (Chairman)Ms. Shek Mei ChunMr. Lee Ka WingCompany SecretaryMr. Tam Chun Wa執行董事簡健光先生（主席兼行政總裁）石美珍女士鍾志強先生獨立非執行董事范佐浩先生李家榮先生黃煒強先生審核委員會黃煒強先生（主席）李家榮先生范佐浩先生薪酬委員會李家榮先生（主席）鍾志強先生黃煒強先生提名委員會簡健光先生（主席）范佐浩先生李家榮先生風險管理委員會簡健光先生（主席）石美珍女士李家榮先生公司秘書譚鎮華先生 6Perfect Group International Holdings Limited 保發集團國際控股有限公司Corporate Information公司資料AuditorDeloitte Touche TohmatsuCertified Public Accountants Registered Public Interest Entity Auditors35/F, One Pacific Place88 QueenswayHong KongLegal AdvisersAs to Hong Kong LawLoeb & Loeb LLP2206-19, Jardine House1 Connaught PlaceCentralHong KongAs to Cayman Islands LawConyers Dill & Pearman29/F., One Exchange Square8 Connaught Place, CentralHong KongPrincipal BankersThe Bank of East Asia, LimitedMillennium City 5 BEA Tower418 Kwun Tong RoadHong KongOCBC Wing Hang Bank Limited161, Queen’s Road CentralCentralHong KongPrincipal Share Registrar and Transfer Office in the Cayman IslandsConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands核數師德勤•關黃陳方會計師行執業會計師註冊公眾利益實體核數師香港金鐘道88號太古廣場一座35樓法律顧問有關香港法律樂博律師事務所有限法律責任合夥香港中環康樂廣場一號怡和大廈2206-19室有關開曼群島法律Conyers Dill & Pearman香港中環康樂廣場8號交易廣場一座29樓主要往來銀行東亞銀行有限公司香港觀塘道418號創紀之城五期東亞銀行中心華僑永亨銀行有限公司香港中環皇后大道中161號開曼群島股份過戶登記總處 Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands 72022 Annual Report 年度報告Corporate Information公司資料Hong Kong Branch Share RegistrarUnion Registrars LimitedSuites 3301-04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth Point, Hong KongRegistered OfficeCricket SquareHutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman IslandsPlace of Business in Hong Kong and Headquarter26th FloorY H C To w e rNo. 1 Sheung Yuet RoadKowloonHong KongCompany’s Website Addressw w w.hkperjew.com.hkStock Code3326香港股份過戶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至04室註冊辦事處Cricket SquareHutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands香港營業地點及總部 香港九龍常悅道1號恩浩國際中心26樓公司網址w w w.hkperjew.com.hk股份代號3326 Chairman’s Statement主席報告8Perfect Group International Holdings Limited 保發集團國際控股有限公司Dear Shareholders,On behalf of the board (the “Board”) of Directors (the “Director”) of Perfect Group International Holdings Limited (the “Company”), it is my pleasure to present to you the annual report of the Company and its subsidiaries (collectively referred to as the “Group”) for the year ended 31 December 2022.BUSINESS OUTLOOK AND FUTURE PROSPECTSThe principal business of the Group is designing, manufacturing and sales of high-end fine jewellery (primarily mounted with diamonds) (the “Jewellery Business”) and the investment in and development and sales and rental of properties for the Group’s integrated and comprehensive industry park located at 1st Ring Road South Extension Foshan, Guangdong Province, the PRC (the “Property Business”) as an integrated and comprehensive industry park (the “Perfect Group Jewellery Industry Park ”).Jewellery BusinessThroughout the year ended 31 December 2022, the Group continued to be affected by the outbreak of the 2019 Novel Coronavirus (“Covid-19”) which restrained the Group from participation in various shows, fairs and exhibitions held in both Hong Kong and overseas. However, our sales team was able to visit our overseas customers more frequently which in turn generated more sale orders during the year ended 31 December 2022 as compared to the year ended 31 December 2021.致各股東：本人謹代表保發集團國際控股有限公司（「 本 公 司 」）董 事（「 董 事 」）會（「 董 事 會 」）欣 然向 閣下提呈本公司及其附屬公司（統稱「本集 團 」）截 至2022年12