1年報 2022-2023 文化傳信集團有限公司CONTENTS目錄CORPORATE INFORMATION2公司資料CHAIRMAN’S STATEMENT5主席報告書MANAGEMENT DISCUSSION AND ANALYSIS11管理層討論及分析DIRECTORS’ REPORT23董事會報告書CORPORATE GOVERNANCE REPORT53公司管治報告INDEPENDENT AUDITOR’S REPORT72獨立核數師報告CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME81綜合損益及其他全面收益表CONSOLIDATED STATEMENT OF FINANCIAL POSITION83綜合財務狀況表CONSOLIDATED STATEMENT OF CHANGES IN EQUITY85綜合權益變動報表CONSOLIDATED STATEMENT OF CASH FLOWS87綜合現金流量表NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS91綜合財務報表附註FINANCIAL SUMMARY275財務概要 Culturecom Holdings Limited Annual Report 2022-20232CORPORATE INFORMATION公司資料EXECUTIVE DIRECTORSMr. Kwan Kin Chung (Managing Director)Mr. Yuen KinNON-EXECUTIVE DIRECTORSMr. Wong Kon Man Jason (Chairman)Dr. Liu Ka Ying Rebecca (Vice Chairman)INDEPENDENT NON-EXECUTIVE DIRECTORSMr. Wong Kwan KitMr. Fan Chun Wah AndrewMr. Mung Yat LikCHIEF EXECUTIVE OFFICERDr. Liu Hin Wang LerisCOMPANY SECRETARYMs. Lee Yuk PingCORPORATE GOVERNANCE COMMITTEEMr. Kwan Kin ChungMr. Wong Kon Man JasonMr. Yue Chi WingAUDIT COMMITTEEMr. Wong Kwan KitMr. Fan Chun Wah AndrewMr. Mung Yat LikREMUNERATION COMMITTEEMr. Fan Chun Wah AndrewMr. Kwan Kin ChungMr. Wong Kwan Kit執行董事關健聰先生（董事總經理）袁 健先生非執行董事王幹文先生（主席）廖家瑩博士（副主席）獨立非執行董事黃昆杰先生范駿華先生蒙一力先生行政總裁廖衍宏博士公司秘書李玉萍女士企業管治委員會關健聰先生王幹文先生余志榮先生審核委員會黃昆杰先生范駿華先生蒙一力先生薪酬委員會范駿華先生關健聰先生黃昆杰先生 3年報 2022-2023 文化傳信集團有限公司CORPORATE INFORMATION公司資料提名委員會關健聰先生范駿華先生黃昆杰先生主要往來銀行香港上海滙豐銀行有限公司律師李智聰律師事務所Appleby核數師加多利會計師事務所有限公司執業會計師香港九龍觀塘鴻圖道22號俊滙中心12樓註冊辦事處Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda主要辦事處香港金鐘夏愨道16號遠東金融中心15樓1502室主要過戶登記處MUFG Fund Services (Bermuda) Limited4th floor North Cedar House41 Cedar AvenueHamilton HM 12BermudaNOMINATION COMMITTEEMr. Kwan Kin ChungMr. Fan Chun Wah AndrewMr. Wong Kwan KitPRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation LimitedSOLICITORSMichael Li & Co.ApplebyAUDITORGary Cheng CPA LimitedCertified Public Accountants12th Floor, Elite Centre,22 Hung To Road,Kwun Tong, Kowloon Hong KongREGISTERED OFFICEVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10BermudaPRINCIPAL OFFICESuite 1502, 15/F,Far East Finance Centre,16 Harcourt Road, AdmiraltyHong KongPRINCIPAL REGISTRARMUFG Fund Services (Bermuda) Limited4th floor North Cedar House 41 Cedar AvenueHamilton HM 12Bermuda Culturecom Holdings Limited Annual Report 2022-20234CORPORATE INFORMATION公司資料過戶登記處分處香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖公司網址www.culturecom.com.hk股份代號343BRANCH REGISTRARComputershare Hong Kong Investor Services LimitedShops 1712-1716, 17th FloorHopewell Centre183 Queen’s Road EastWan ChaiHong KongCOMPANY WEBSITEwww.culturecom.com.hkSTOCK CODE343 5CHAIRMAN’S STATEMENT主席報告書年報 2022-2023 文化傳信集團有限公司RESULTSThe consolidated turnover of the Company and its subsidiaries for the year ended 31 March 2023 amounted to HK$30,600,000 (2022: HK$62,365,000) of which HK$11,983,000 (2022: HK$12,052,000) was attributable to the business of publishing and intellectual properties (“IPs”)licensing; HK$15,328,000 (2022: HK$50,313,000) was attributable to digital marketing; HK$3,289,000 (2022: HK$nil) was attributable to retailing and wholesales business. Loss for the year attributable to equity holders, taking into account of taxation, was HK$37,223,000 (2022: HK$28,943,000). The loss per share was HK2.2 cents (2022: HK1.8 cents).FINAL DIVIDENDThe Board of Directors has resolved not to declare any final dividend for the year ended 31 March 2023 (2022: nil).BUSINESS REVIEWDigital MarketingThe Group has experienced a rather challenging year. Although lockdowns and business disruptions in People’s Republic of China (the “PRC”) due to Covid–19 had ended near the end of the fiscal year, the downward trend of economic activities during the past two years had impacted our overall business activities significantly, in particular in the digital marketing segment. Against such acute business and economic environment, the Group focused on conserving resources, restructuring operations, and taking actions to control and reduce costs and expenses. During the year, the revenue of digital marketing has decreased 69.5% from HK$50,313,000 in 2022 to HK$15,328,000 in 2023.業績本公司及其附屬公司截至二零二三年三月三十一日止年度之綜合營業額為30,600,000港元（二零二二年：62,365,000港元），其中11,983,000港元（二零二二年：12,052,000港元）來自出版及知識產權（「知識產權」）授權業務、15,328,000港元（二零二二年：50,313,000港元）來自數碼化市場推廣、3,289,000港元（二零二二年：零港元）來自零售與批發業務。計入稅項後，權益持有人應佔本年度虧損為37,223,000港元（二零二二年：28,943,000港元）。每股虧損為2.2港仙（二零二二年：1.8港 仙 ）。末期股息董事會已議決不宣派任何截至二零二三年三月三十一日止年度之末期股息（二零二二年：無）。業務回顧數碼化市場推廣本集團經歷較為艱難的一年。儘管2019冠狀病毒病疫症導致的中華人民共和國（「中國」）封城及業務受阻於本財政年度末前結束，但過去兩年經濟活動的下行趨勢嚴重影響我們的整體業務活動，尤其是數碼化市場推廣分部。面對如此嚴峻的商業及經濟環境，本集團專注於節約資源、重整業務，以及採取行動控制及削減成本及開支。於本年度，數碼化市場推廣之收入由二零二二年之50,313,000港元減少69.5%至二零二三年之15,328,000港元。 Culturecom Holdings Limited Annual Report 2022-20236CHAIRMAN’S STATEMENT主席報告書業務回顧（續）數碼化市場推廣（續）於簡化營運方面，本集團將在配對知識產權中應用大數據分析，以協助客戶進行產品及服務之市場推廣的兩間擁有55%權益之北京附屬公司