谢瑞麟2022/2023年报

TOFLOURISHINTHENEW ERAWE ARE PREPARED TRENDSETTING CRAFTSMANSHIP TABLE OF CONTENTS目錄 008Corporate Information公司資料 005Financial Highlights財務概要 010Letter to Shareholders致股東的函件 014 022 034 Awards and Accolades獎項與認可 Management’s Discussionand Analysis管理層之討論及分析 Directors and SeniorManagement Profile董事及高級管理人員簡介 066Corporate Governance Report企業管治報告 040Report of the Directors董事會報告 036 The TSL |謝瑞麟FoundationTSL |謝瑞麟基金 088 098 099 Consolidated Statement ofProfit or Loss綜合損益賬 Consolidated Statement ofComprehensive Income綜合全面收益報表 Independent Auditor’sReport獨立核數師報告書 102 100 104 Consolidated Statement ofFinancial Position綜合財務狀況報表 Consolidated Statementof Changes In Equity綜合權益變動表 Consolidated Statement ofCash Flows綜合現金流量表 106 236 238 Summary of Properties物業摘要 Notes to the FinancialStatements財務報表附註 Five-Year FinancialSummary五年財務概要 FINANCIAL HIGHLIGHTS FINANCIAL HIGHLIGHTS CORPORATE INFORMATION 公司名稱 COMPANY NAME 謝瑞麟珠寶（國際）有限公司（於百慕達註冊成立之有限公司） Tse Sui Luen Jewellery (International) Limited(incorporated in Bermuda with limited liability) 執行董事邱安儀（主席及行政總裁）伍綺琴（副主席及首席策略暨財務官） EXECUTIVE DIRECTORS Yau On Yee, Annie(Chairman & Chief Executive Officer)Ng Yi Kum, Estella(Deputy Chairman, Chief Strategy Officer & Chief Financial Officer) 獨立非執行董事崔志仁陳裕光周治偉陳偉康（於2023年6月21日獲委任） INDEPENDENT NON-EXECUTIVE DIRECTORS Chui Chi Yun, RobertChan Yue Kwong, MichaelChow Chee Wai, ChristopherAlex Chan (appointed on 21 June 2023) 公司秘書伍綺琴 COMPANY SECRETARYNg Yi Kum, Estella 授權代表邱安儀伍綺琴 AUTHORISED REPRESENTATIVESYau On Yee, AnnieNg Yi Kum, Estella 審核委員會周治偉（主席）崔志仁陳裕光陳偉康 AUDIT COMMITTEE Chow Chee Wai, Christopher(Chairman)Chui Chi Yun, RobertChan Yue Kwong, MichaelAlex Chan 薪酬委員會 REMUNERATION COMMITTEE 周治偉（主席）崔志仁陳裕光邱安儀伍綺琴陳偉康 Chow Chee Wai, Christopher(Chairman)Chui Chi Yun, RobertChan Yue Kwong, MichaelYau On Yee, AnnieNg Yi Kum, EstellaAlex Chan 提名委員會陳裕光（主席）周治偉邱安儀 NOMINATION COMMITTEE Chan Yue Kwong, Michael(Chairman)Chow Chee Wai, ChristopherYau On Yee, Annie 執行委員會邱安儀（主席）伍綺琴 EXECUTIVE COMMITTEE Yau On Yee, Annie(Chairman)Ng Yi Kum, Estella 008 法律顧問 LEGAL ADVISER 禮德齊伯禮律師行有限法律責任合夥香港鰂魚涌華蘭路18號太古坊港島東中心17樓 Reed Smith Richards Butler LLP17/F, One Island East, Taikoo Place, 18 Westlands Road, Quarry Bay, Hong Kong 核數師 AUDITOR 安永會計師事務所執業會計師註冊公眾利益實體核數師香港鰂魚涌英皇道979號太古坊1座27樓 Ernst & YoungCertified Public Accountants Registered Public Interest Entity Auditor27/F, One Taikoo Place, 979 King’s Road, Quarry Bay, Hong Kong 主要往來銀行 PRINCIPAL BANKERS 恒生銀行有限公司香港德輔道中83號 Hang Seng Bank Limited83 Des Voeux Road Central, Hong Kong 中信銀行（國際）有限公司香港德輔道中61-65號 China CITIC Bank International Limited61-65 Des Voeux Road Central, Hong Kong United Overseas Bank Limited28/F, Champion Tower, 3 Garden Road, Central, Hong Kong 大華銀行有限公司香港中環花園道3號冠君大廈28樓 富邦銀行（香港）有限公司香港德輔道中38號富邦銀行大廈 Fubon Bank (Hong Kong) LimitedFubon Bank Building, 38 Des Voeux Road Central, Hong Kong 永豐商業銀行股份有限公司香港分行香港中環皇后大道中28號中匯大廈26樓 Bank SinoPac, Hong Kong Branch26/F, Central Tower, 28 Queen’s Road Central, Hong Kong 中國建設銀行（亞洲）股份有限公司香港中環干諾道中3號中國建設銀行大廈28樓 China Construction Bank (Asia) Corporation Limited28/F, CCB Tower, 3 Connaught Road Central, Central, Hong Kong 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR 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至1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17/F, Hopewell Centre,183 Queen’s Road East, Wan Chai, Hong Kong 香港主要營業地點香港九龍紅磡民裕街30號興業工商大廈地下B座 PRINCIPAL PLACE OF BUSINESS IN HONG KONG Ground Floor, Block B, Summit Building,30 Man Yue Street, Hunghom, Kowloon, Hong Kong 股份代號417 STOCK CODE 417 網址www.tslj.com WEBSITEwww.tslj.com LETTER TO SHAREHOLDERS 各位股東： Dear Shareholders, 本人謹代表謝瑞麟珠寶（國際）有限公司（「本公司」，連同其附屬公司，「本集團」）董事會（「董事會」）向閣下提呈本集團截至2023年3月31日止年度（「本年度」）之年度報告及綜合財務報表。 On behalf of the board of directors (the “Board”) of Tse Sui Luen Jewellery(International) Limited (the “Company”, together with its subsidiaries, the“Group”), I hereby present the annual report and consolidated financialstatements of the Group for the year ended 31 March 2023 (the “Year”). 經歷了超過三年的疫情噩夢後，我們終於迎來了希望的曙光。2023年初，世界各國開始恢復正常活動，疫情及相關限制也開始減緩。邊境的重新開放和旅遊的復甦為零售業帶來提振作用。然而，另一方面，全球經濟風暴正在形成，世界銀行警告經濟增長急劇且廣泛放緩，今年將面臨陷入衰退的風險。零售業遭受利率上漲和消費者信心創新低的雙重打擊，短期內不太可能出現消費激增的情況。通脹高企和地緣政治緊張局勢持續，前方道路仍然困難重重。 We can now finally see the light at the end of the tunnel after living throughthe COVID-19 nightmare for more than three years. In early 2023 we saw thepandemic and its associated restrictions start to ease as countries around theworld began to move towards resuming normal activities. The border reopeningand resultant tourism revival helped to bring hope back to the retail industry.However, on the other side of the coin, other storm clouds are forming with theWorld Bank warned that the global economy is at risk of going into a recessionthis year due to the sharp and widespread slowdown in economic growth. Theretail industry has suffered the double-whammy of the interest rate hike andrecord low consumer confidence,