. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .105. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .108. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .112 Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Maples Fund Services (Cayman) LimitedP.O. Box 1093, Boundary HallCricket Square, Grand Cayman KY1-1102Cayman Islands 70B0902–09030905–0906 1617 http://www.eaglenice.com.hk 123Annual Report 2023 02368 979127 Annual Report 2023 3D 4,051,100,0003,668,400,000382,700,00010.4%16.3%755,900,000650,200,00017.7%1.0%18.7%9.8%399,400,000363,900,0009.9% 1.0% 3,900,00012.7%382,700,00010.4%23,500,0008.7%16,500,000321.8%17,100,00021.1%24.7%22.4%2.3% 22,700,00020,700,00013,500,00012,300,0003,800,0003,400,00028,500,000300,00026,500,000 292,600,000274,600,00018,000,0006.6%7.5%0.3%7.2%54.851.58146302269.3%69.9% 515,400,000455,800,000 1,108,500,000990,000,0001,108,500,000990,000,000622,800,000648,600,000 6.4%11.2% 1,108,500,000990,000,0001,108,500,000990,000,000622,800,000648,600,000 15,00015,0001,042,700,0001,005,100,000 62 59 5730 60990401223 5700551233117354766 34 5403813– 56EPS03860002090107908176010790066001013 7114445469001576191 62253490002701223 47571 6730 56 68 51• 1 104107 308611 27 875,865,000875,865,000616,998,000 99.0%66.5% 27.5%8.4% 5% 87(1) 9 3.13 6467 571XVXV78352 Time Easy Investment Holdings LimitedTime Easy Excel Skill International LimitedExcel Skill 352 XV23336 1.Time Easy 2.Excel Skill 3.192,000,000GreatPacificPouHingGreatPacificPouHingWealthplusWinFortune Investments Ltd.WinFortune47.95%3.16%WealthplusWinFortunePou HingWealthplusWin FortuneGreat Pacific192,000,000 336Annual Report 2023 25% 8.10 1.85% 2.62 1,850 3414A.76 ProKingtex Vietnam Co.,LimitedProKingtex VietnamPouyuenVietnamCompanyLimitedPouyuenVietnam14A PouyuenVietnamProKingtex VietnamPro Kingtex VietnamPouyuen Vietnam Pro Kingtex VietnamPouyuen Vietnam1,128,8848,850,000 PouyuenVietnamProKingtex Vietnam11,094 PouyuenVietnamProKingtex Vietnam71,184555,000 16324,0222,484,7362,511,00019,331,00014.04(1)(a)14A.24(1) (i)(ii)(iii) 300074014A.56 Annual Report 2023 8198 555659606336 (www.eaglenice.com.hk) (i)(ii)(iii) 22 1. a. 6467 1. b. c. 7.8:2.2 1. d. 3.103.13 e. C.2.1 f. •••• •••• 1. g. (i)(ii)(iii) h. ••••• 1. i. 3.083.093.13 j. 3.13 k. l. 1. m. A, CA, CA, CA, B, CA, CA, CA, C A, B, CA, CA, CA, B, C ABC n. 3.29 2. a. 3.21 (i)(ii)(iii)(iv)(v) 2. a. (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)(x)(xi) 2. b. E.1.2(c)(ii) (i)(ii)(iii) E.1.5 4,000,0014,500,000 8 2. c. (i) (ii)(iii)(iv) 2. c. (i)(ii)(iii)(iv)(v)(vi)(vii) 2. c. (i)(ii)(iii)(iv)(v) (i)(ii)(iii)(iv)(v) 3. a. 99103 b. ••• 3. b. •••• (ii) (iii) (iv) (v) 3. b. (i) (ii) D.2.1 (iii) D.2.2 (iv) 3. b. (i)(ii)(iii)(iv) c. 4. a. 58 b. ir@eaglenice.com.hk c. d. (i)(ii)(iii)(iv)(v)(vi)(vii) 5. (i) (ii) (iii) 104224 104,076,000 316 • ••••• 97927 CONSOLIDATED INCOME STATEMENT Year ended 31 March 2023 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Year ended 31 March 2023 CONSOLIDATED STATEMENT OF FINANCIAL POSITION 31 March 2023 Consolidated Statement of Financial Position (continued)31 March 2023 CHEN HSIAO YINGDirector CHUNG YUK SINGDirector CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Year ended 31 March 2023 1,624,114,0001,668,311,000 *Thesereserve accounts comprise the consolidated reserves ofHK$1,624,114,000(2022:HK$1,668,311,000)in the consolidatedstatement of financial position. CONSOLIDATED STATEMENT OF CASH FLOWS Year ended 31 March 2023 Consolidated Statement of Cash Flows (continued) Year ended 31 March 2023 NOTES TO FINANCIAL STATEMENTS 31 March 2023 1. 1.CORPORATE AND GROUPINFORMATION The Company is a limited liability company incorporatedin the Cayman Islands. The registered office address oftheCompany is Cricket Square,Hutchins Drive,P.O.Box 2681, Grand Cayman KY1-1111, the Cayman Islands.T