卓珈控股年报2022/23

目錄 CONTENTS 2Corporate Information公司資料5Chairlady’s Statement主席報告書7Management Discussion and Analysis管理層討論及分析19Biographical Details of Directors and Senior Management董事及高級管理層之履歷詳情27Corporate Governance Report企業管治報告45Environmental, Social and Governance Report環境、社會及管治報告80Report of the Directors董事會報告93Independent Auditor’s Report獨立核數師報告101Consolidated Statement of Profit or Loss and OtherComprehensive Income綜合損益及其他全面收益表102Consolidated Statement of Financial Position綜合財務狀況表104Consolidated Statement of Changes in Equity綜合權益變動表105Consolidated Statement of Cash Flows綜合現金流量表107Notes to the Financial Statements財務報表附註184Five-Year Financial Summary五年財務摘要 CORPORATE INFORMATION Board of directorsExecutive DirectorsMs. LAI Ka Yee Gigi(Chairlady and Chief Executive Officer)Mr. HO Tsz Leung LincolnDr. LAM Ping Yan 黎珈而女士（主席兼行政總裁）何子亮先生林秉恩醫生 鄭輔國先生鄭毓和先生李偉君先生 Independent Non-Executive DirectorsMr. CHENG Fu Kwok DavidMr. CHENG Yuk WoMr. LI Wai Kwan 審核委員會鄭毓和先生（主席）鄭輔國先生李偉君先生 Audit committeeMr. CHENG Yuk Wo(Chairman)Mr. CHENG Fu Kwok DavidMr. LI Wai Kwan 薪酬委員會鄭毓和先生（主席）黎珈而女士李偉君先生 Remuneration committeeMr. CHENG Yuk Wo(Chairman)Ms. LAI Ka Yee GigiMr. LI Wai Kwan 提名委員會黎珈而女士（主席）鄭輔國先生鄭毓和先生 Nomination committeeMs. LAI Ka Yee Gigi(Chairlady)Mr. CHENG Fu Kwok DavidMr. CHENG Yuk Wo 授權代表何子亮先生羅泰安先生 Authorised representativesMr. HO Tsz Leung LincolnMr. LO Tai On 公司秘書羅泰安先生 Company secretaryMr. LO Tai On 核數師 AuditorErnst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor27/F, One Taikoo Place979 King’s RoadQuarry BayHong Kong 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號太古坊一座27樓 CORPORATE INFORMATION Registered office in Cayman IslandsCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 開曼群島註冊辦事處 Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 香港總部及主要營業地點 Headquarters and principal place of businessin Hong Kong18/F, Nan Fung Tower88 Connaught Road CentralCentralHong Kong 香港中環干諾道中88號南豐大廈18樓 開曼群島主要股份過戶登記處 Cayman Islands principal share registrarand transfer officeConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 香港股份過戶登記處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Hong Kong share registrarTricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 主要往來銀行香港中環德輔道中83號恒生銀行有限公司 Principal bankerHang Seng Bank Limited83 Des Voeux Road CentralCentralHong Kong The Bank of East Asia, LimitedShop A–C, G/FEasey Commercial Building253–261 Hennessy RoadWanchaiHong Kong 東亞銀行有限公司香港灣仔軒尼詩道253–261號依時商業大廈地下A–C號 CORPORATE INFORMATION 公關顧問縱橫財經公關顧問有限公司香港夏愨道18號海富中心第一期2401–2室 Public relations consultantStrategic Financial Relations Limited2401–2, Admiralty Centre 118 Harcourt Road, Hong Kong 股份代號1827 Stock code1827 公司網址www.miricor.com Company websitewww.miricor.com CHAIRLADY’S STATEMENT Dear Shareholders, 致各股東： On behalf of the Board of Directors (the “Board”), I am pleased topresent the annual report of the Company and its subsidiaries(collectively referred to as the “Group”) for the year ended 31 March2023. 本人謹代表董事會（「董事會」）欣然提呈本公司及其附屬公司（以下統稱「本集團」）截至2023年3月31日的周年報告。 2023財 政 年 度 的 經 營 環 境 仍 然 困 難 重 重。2022年初受第五波新冠疫情影響，零售市場備受打擊。外圍因素對國際供應鏈造成的影響、通脹壓力持續以及全球經濟環境不明朗等因素增加了未來經濟的不確定性。雖然新冠疫情於年內開始得到遏制，政府亦實施一連串的刺激經濟方案，令市場氣氛和消費情緒逐步改善，但經營環境仍然充滿挑戰。 FY2023 presented a challenging operating environment, with theretail market being severely impacted by the fifth wave of COVID-19in early 2022. External factors affecting the international supply chain,ongoing inflationary pressure, and the uncertainty in the globaleconomic environment further contributed to the uncertainty of thefuture economy. Although the COVID-19 pandemic began to becontained during the year and the government’s implementation of aseries of economic stimulus measures led to the gradual improvementin market and consumer sentiment, the business environmentremained challenging. 在過去數年困難的營商環境下，我們不斷調整和審視自身。喜見本集團於香港本地業務保持良好勢頭。2023財政年度，本集團錄得歷史新高的收入四億六千三百一十萬港元。各療程中心和護膚品零售網點，在服務人次和收入上均有顯著增長。核心品牌CosMax+一如已往地佔據了高端醫美產業的領先地位，VITAE的療程中心在收入和利潤的潛力也逐步體現，高端護膚品品牌XOVĒ亦調整了網點佈局。期望三個品牌於2024年繼續為集團提供動力，使集團的業務能把握經濟重回正軌所帶來的另一波高速增長。 In the difficult business environment of the past few years, we haveconstantly reviewed our operation and made adjustmentsaccordingly. I am pleased to see that the Group’s business in HongKong has maintained good momentum. In FY2023, the Group’srevenue increased to a record high of HK$463.1 million. All treatmentcentres and skincare retail stores saw significant growth in customernumbers and revenue. The core brand CosMax+ continued to hold aleading position in the high-end medical aesthetic industry. Therevenue and profit potential of the VITAE treatment centres hasgradually become apparent. The high-end skincare brand XOVĒalsoadjusted its sales network. It is hoped that the three brands willcontinue to