谭仔国际2022/23 年报

C O N T E N T S目 錄 2Corporate Information公司資料5Financial and Operational Highlights財務及經營摘要8Chairman’s Statement主席報告12Management Discussion and Analysis管理層討論及分析40Board of Directors and Senior Management董事會及高級管理層52Corporate Governance Report企業管治報告72Report of the Directors董事會報告105Independent Auditor’s Report獨立核數師報告113Consolidated Statement of Profit or Loss綜合損益表114Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表115Consolidated Statement of Financial Position綜合財務狀況表117Consolidated Statement of Changes in Equity綜合權益變動表119Consolidated Cash Flow Statement綜合現金流量表120Notes to the Financial Statements財務報表附註199Five-Year Financial Summary五年財務概要 C O R P O R A T EI N F O R M A T I O N公 司 資 料 BOARD OF DIRECTORSExecutive Directors 劉達民先生（主席）陳萍女士楊少昌先生（於二零二三年五月三十一日獲委任）龍文慧女士（於二零二二年十一月一日獲委任並於二零二三年五月三十一日辭任）李育恒先生（於二零二二年十一月一日辭任） Mr. Lau Tat Man(Chairman)Ms. Chan Ping, RitaMr. Yeung Siu Cheong (appointed on 31 May 2023)Ms. Lung Man Wai(appointed on 1 November 2022 and resigned on 31 May 2023) Mr. Lee Yuk Hang (resigned on 1 November 2022) 非執行董事 Non-executive Directors Mr. Sugiyama TakashiMr. Tomitani Takeshi (appointed on 10 June 2022)Mr. Someya Norifumi (appointed on 1 November 2022)Mr. Shinkuma Satoshi (resigned on 1 November 2022)Mr. Tanaka Kimihiro (resigned on 10 June 2022) 杉山孝史先生冨谷武史先生（於二零二二年六月十日獲委任）染谷則史先生（於二零二二年十一月一日獲委任）新熊聡先生（於二零二二年十一月一日辭任）田中公博先生（於二零二二年六月十日辭任） 獨立非執行董事 Independent Non-executive Directors 李國明先生盧國榮先生楊耀强先生 Mr. Lee Kwok MingMr. Loo Kwok WingMr. Yeung Yiu Keung 授權代表陳萍女士冼文欣女士 AUTHORISED REPRESENTATIVES Ms. Chan Ping, RitaMs. Sin Man Yan 公司秘書冼文欣女士 COMPANY SECRETARYMs. Sin Man Yan C O R P O R A T EI N F O R M A T I O N公 司 資 料 審核委員會李國明先生（主席）盧國榮先生楊耀强先生 AUDIT COMMITTEE Mr. Lee Kwok Ming(Chairman)Mr. Loo Kwok WingMr. Yeung Yiu Keung 提名委員會劉達民先生（主席）李國明先生盧國榮先生楊耀强先生 NOMINATION COMMITTEE Mr. Lau Tat Man(Chairman)Mr. Lee Kwok MingMr. Loo Kwok WingMr. Yeung Yiu Keung 薪酬委員會盧國榮先生（主席）劉達民先生李國明先生楊耀强先生 REMUNERATION COMMITTEE Mr. Loo Kwok Wing(Chairman)Mr. Lau Tat ManMr. Lee Kwok MingMr. Yeung Yiu Keung 合規顧問 COMPLIANCE ADVISER 華富建業企業融資有限公司（前稱中國通海企業融資有限公司）香港干諾道中111號永安中心5樓及24樓（2401及2412室） Quam Capital Limited(formerly known as China Tonghai Capital Limited)5/F and 24/F (Rooms 2401 and 2412), Wing On Centre111 Connaught Road CentralHong Kong 公司網站www.tamjai-intl.com COMPANY WEBSITEwww.tamjai-intl.com 註冊辦事處及香港主要辦事處 REGISTERED OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港九龍長沙灣長義街9號D2 Place ONE 8樓 8th Floor of D2 Place ONENo. 9 Cheung Yee Street, Cheung Sha Wan, KowloonHong Kong C O R P O R A T EI N F O R M A T I O N公 司 資 料 香港股份過戶登記處香港中央證券登記有限公司香港皇后大道東183號合和中心17樓1712–1716號舖 HONG KONG SHARE REGISTRAR Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17th FloorHopewell Centre183 Queen’s Road EastHong Kong 主要往來銀行中國銀行（香港）有限公司香港中環花園道1號 PRINCIPAL BANKERSBank of China (Hong Kong) LimitedNo. 1 Garden Road Central, Hong Kong Hang Seng Bank83 Des Voeux Road Central, Hong Kong 恒生銀行香港德輔道中83號 渣打銀行（香港）有限公司香港德輔道中4–4A號32樓 Standard Chartered Bank (Hong Kong) Limited32/F, 4–4A Des Voeux Road Central, Hong Kong 香港上海滙豐銀行有限公司香港皇后大道中1號 The Hongkong and Shanghai Banking Corporation Limited1 Queen’s Road Central, Hong Kong 核數師畢馬威會計師事務所會計及財務匯報局條例下之註冊公眾利益實體核數師 Public Interest Entity Auditorregisteredin accordance with the Accounting and Financial ReportingCouncil Ordinance 股份代號2217 STOCK CODE2217 F I N A N C I A LA N DO P E R A T I O N A LH I G H L I G H T S財 務 及 經 營 摘 要 INTERNATIONAL RESTAURANTNETWORK國際餐廳網絡 REVENUE收益 HK$’000千港元 Number of restaurants餐廳數目 PROFIT AND PROFIT MARGINFOR THE YEAR年度溢利及利潤率 EARNINGS PER SHARE(Basic earnings)每股盈利（基本盈利） HK cents港仙 HK$’000千港元 附註： Note: 外賣自取及到戶包括在餐廳所下的外賣定單，以及透過網上到戶平台達成的到戶訂單。 (1)Takeaway and delivery comprises takeaway orders made at the restaurants and deliveryorders fulfilled through online delivery platforms. F I N A N C I A LA N DO P E R A T I O N A LH I G H L I G H T S財 務 及 經 營 摘 要 C H A I R M A N ’ SS T A T E M E N T主 席 報 告 Mr. Lau Tat Man (劉達民先生)Chairman,Executive Directorand Chief Executive Officer主席、執行董事及行政總裁 本人謹此感謝各位，於過去一年的艱難時期仍對我們投以堅定信任。 I would like to express my gratitude to all of you for placing your trust in usand remaining steadfast during challenging times. 截至二零二三年三月三十一日止財政年度（「二零二三財政年度」）乃自譚仔國際有限公司（「譚仔國際」或「本公司」，連同其附屬公司統稱「本集團」或「我們」）成功在香港聯合交易所有限公司（「聯交所」）主板上市後的第一個完整財政年度。今年市況尤其艱難，除了因為COVID-19疫情爆發的影響深遠外，全球通脹升溫導致經濟疲弱，我們的國際發展亦難免受到拖累。有賴我們「優越的意志」將「譚仔」味帶到世界各地，加上團隊堅定不移的竭誠付出，譚仔國際在逆境下自強不息，並得以克服此等挑戰。 Thefinancial year ended 31 March 2023(“FY2023”)marks the first fullfinancial year since the successful listing of Tam Jai International Co. Limited(“TJI”or the“Company”and together with its subsidiaries,the“Group”,“we”, “us” or “our”) on the Main Board of The Stock Exchange of Hong KongLimited (the “Stock Exchange”). This year has been particularly challenging,not only because the magnitude of the COVID-19 pandemic outbreak hasbeensevere,but also due to the weaker economy under global inflationsurgetha