邝文记2023年报

ANNUAL REPORT年報(Incorporated in the Cayman Islands with limited lia bili ty)Stock Code（於開曼群島註冊成立的有限公司）股份代號：8023ANNUAL REPORT 2023 年報 香港聯合交易所有限公司（「聯交所」）GEM之特色GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所主板上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。香港交易及結算所有限公司及聯交所對本報告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。本報告乃遵照香港聯合交易所有限公司GEM證券上市規則（「GEM上市規則」）之規定而提供有關鄺文記集團有限公司（「本公司」，連同其附屬公司統稱「本集團」）之資料，本公司各董事（「董事」）願共同及個別對此負全責。董事經作出一切合理查詢後，確認就彼等所深知及確信，本報告所載資料在一切重要方面均屬準確及完整，並無誤導或欺詐成份，且本報告並無遺漏任何其他事實致使本報告所載任何聲明或本報告產生誤導。本報告將登載於聯交所網站www.hkexnews.hk之「最新上市公司公告」頁內，自登載日期起計至少 保留七天，並登載於本公司網站www.kmk.com.hk。CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCK EXCHANGE”)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.This report, for which the directors (the “Directors”) of Kwong Man Kee Group Limited (the “Company”, together with its subsidiaries, the “Group”) collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.This report will remain on “Latest Listed Company Information” page of the website of the Stock Exchange at www.hkexnews.hk for at least 7 days from the date of its posting and the Company’s website at www.kmk.com.hk. CONTENTS目錄Corporate InformationChairman’s StatementProfile of Directors and Senior ManagementManagement Discussion and AnalysisCorporate Governance ReportDirectors’ ReportIndependent Auditor’s ReportConsolidated Statement of Financial PositionConsolidated Statement of Comprehensive IncomeConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsFive-year Financial Summary公司資料 3主席報告 5董事及高級管理層簡歷 7管理層討論及分析 11企業管治報告 17董事會報告 32獨立核數師報告書 47綜合財務狀況表 55綜合全面收益表 57綜合權益變動表 58綜合現金流動表 60綜合財務報表附註 61五年財務概要 140 KWONG MAN KEE GROUP LIMITED 鄺文記集團有限公司3CORPORATE INFORMATION公司資料董事會執行董事鄺志文先生（主席）葉港樂先生葉偉文先生（於二零二二年七月二十七日辭任）獨立非執行董事余韻華女士羅沛昌先生屈曉昕先生審核委員會羅沛昌先生（主席）余韻華女士屈曉昕先生薪酬委員會屈曉昕先生（主席）鄺志文先生余韻華女士提名委員會鄺志文先生（主席）余韻華女士屈曉昕先生法律合規委員會余韻華女士（