维力生活科技2023年报

(formerly known as Palace Banquet Holdings Limited)(Incorporated in the Cayman Islands with limited liability)Stock code1703 Contents目錄 2Corporate Information公司資料4Financial Highlights財務摘要5Chairman’s Statement主席的話6Management Discussion and Analysis管理層討論及分析16Report of the Directors董事會報告30Corporate Governance Report企業管治報告44Environmental, Social and Governance Report環境、社會及管治報告86Directors and Senior Management董事及高級管理層90Independent Auditors’ Report獨立核數師報告99Consolidated Statement of Profit or Loss and OtherComprehensive Income綜合損益及其他全面收益表100Consolidated Statement of Financial Position綜合財務狀況表102Consolidated Statement of Changes in Equity綜合權益變動表103Consolidated Statement of Cash Flows綜合現金流量表105Notes to the Consolidated Financial Statements綜合財務報表附註192Financial Summary財務概要 CorporateInformation公司資料 BOARD OF DIRECTORS 譚家偉先生鄭民昌先生陳首銘先生（於2022年10月1日辭任） Executive DirectorsMr. Tam Kar WaiMr. Cheng Man CheongMr. Chan Shou Ming (resigned on 1 October 2022) 胡智熊先生（主席） Non-executive DirectorMr. Hu Zhi Xiong (Chairman) 黃達強先生黃偉明先生鄧子棟先生 Independent Non-executive DirectorsMr. Wong Tat KeungMr. Wong Wai MingMr. Tang Tsz Tung 余子敖先生 COMPANY SECRETARYMr. Yu Tsz Ngo 譚家偉先生余子敖先生 AUTHORISED REPRESENTATIVESMr. Tam Kar WaiMr. Yu Tsz Ngo AUDIT COMMITTEE 黃達強先生（主席）黃偉明先生鄧子棟先生 Mr. Wong Tat Keung (Chairman)Mr. Wong Wai MingMr. Tang Tsz Tung REMUNERATION COMMITTEE 黃偉明先生（主席）黃達強先生鄧子棟先生 Mr. Wong Wai Ming (Chairman)Mr. Wong Tat KeungMr. Tang Tsz Tung NOMINATION COMMITTEE 鄧子棟先生（主席）譚家偉先生黃達強先生黃偉明先生 Mr. Tang Tsz Tung (Chairman)Mr. Tam Kar WaiMr. Wong Tat KeungMr. Wong Wai Ming REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands H E A D O F F I C E A N D P R I N C I P A L P L A C E O FBUSINESS IN HONG KONG 香港灣仔告士打道56號東亞銀行港灣中心22樓2203室 Flat 2203, 22/F.Bank of East Asia Harbour View Centre56 Gloucester RoadWan Chai, Hong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers 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 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 Tricor Investor Services Limited17th Floor, Far East Finance Centre16 Harcourt RoadHong Kong 國衛會計師事務所有限公司 AUDITORSHLB Hodgson Impey Cheng Limited 有關香港法例英士律師行 LEGAL ADVISERSAs to Hong Kong LawsInce & Co. 香港上海滙豐銀行有限公司中國銀行（香港）有限公司 PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedBank of China (Hong Kong) Limited 香港聯合交易所有限公司01703 STOCK CODE The Stock Exchange of Hong Kong Limited01703 www.welifetechnology.com WEBSITEwww.welifetechnology.com 本人謹代表維力生活科技有限公司（前稱首澧控股有限公司）（「」，連同其附屬公司，「」或「」）董事（「」）會（「」），欣然呈報本公司截至2023年3月31日止年度的年度報告。本年度對本集團而言是重大挑戰的一年。截至2023年3月31日止年度，自2022年1月起爆發第五波COVID-19疫情後，香港政府收緊防控措施，導致我們的酒樓暫時停業，且我們酒樓的表現受到重大影響。 I am pleased to present the annual report of Welife TechnologyLimited (formerly known as Palace Banquet Holdings Limited) (the“Company”, together with its subsidiaries, “Welife Technology”or the “Group”) for the year ended 31 March 2023 on behalfof the board (the “Board”) of directors (the “Directors”) of theCompany. This year has been a great challenge for the Group.During the year ended 31 March 2023, following the outbreakof the fifth wave of the COVID-19 Pandemic since January 2022,the Hong Kong Government tightened the control and preventionmeasures which led to the temporary suspension of our restaurantsand the performance of our restaurants was greatly affected. 展望未來，社交距離措施有秩序地放寬，我們相信本集團的宴會業務將快速得以復甦。因此，我們不時進行可行性研究，物色合適地點開設新酒樓，並為經濟復甦做好準備，以期擴大本集團宴會帝國的版圖及鞏固本集團作為香港領先的全面服務式酒樓集團的行業地位。管理層亦將繼續尋求新機會，以提升及加強本集團於香港及中華人民共和國（就本報告而言，不包括香港、澳門及台灣）（「」）之業務。 Looking ahead, with the orderly relaxation of the social distancingmeasures, we believe that the banquet business of the Groupwill be able to recover swiftly. Therefore, we conduct feasibilitystudies from time to time to seek suitable locations for openingnew restaurants and prepare for the economic recovery, with aview to expanding the Group’s presence as a banquet empireand consolidating the Group’s leadership in the industry as a full-service restaurant group in Hong Kong. The management will alsokeep on seeking for new opportunities to enhance and strengthenthe business of the Group in both Hong Kong and the People’sRepublic of China (for the purpose of this report, excluding HongKong, Macau and Taiwan) (the “PRC”). 最後，本人謹代表董事會，感謝管理團隊及員工的不懈努力。本人亦感謝全體員工過去一年堅守崗位，以及業主願意調整酒樓租金，支持本集團共渡時艱。在此亦感謝全體股東、投資者、客戶及業務夥伴一直的支持及信任。 At last, on behalf of the Board, I would like to thank themanagement team and staff for their unremitting efforts. I alsoappreciate all our diligent staff, as well as our landlords for theirwillingness to offer rental adjustment for our restaurants at thisdifficult time. I would also like to express my gratitude to all theshareholde