高雅光学2022/2023年报

ANNUAL REPORT2022/2023 Contents目錄 CorporateInformation公司資料2–3ManagementDiscussion and Analysis管理 層討 論及分 析4–9Environmental,Social and Governance Report環境、社會及管治報告10–26Profilesof Directors董事簡介27–29CorporateGovernance Report企業管治報告30–53Reportof the Directors董事會 報告54–65IndependentAuditor’s Report獨立 核數師報告66–74ConsolidatedStatement of Profit or Loss綜合損益表75–76ConsolidatedStatement of Comprehensive Income綜合 全面收 益表77ConsolidatedStatement of Financial Position綜合財務狀況 表78–79ConsolidatedStatement of Changes in Equity綜合權益變動表80ConsolidatedStatement of Cash Flows綜合現金流量表81–83Notesto Consolidated Financial Statements綜合財務報表附註84–222Particularsof Properties物業詳情223–224 Corporate Information公 司 資 料 BOARD OF DIRECTORSExecutive DirectorMr. Chung Yuk Lun Independent Non-Executive DirectorsMr. Man Wai LunMr. Cheng Chun ManMr. Hui Man Ho, Ivan AUDIT COMMITTEE Mr. Cheng Chun Man(Chairman)Mr. Man Wai LunMr. Hui Man Ho, Ivan NOMINATION COMMITTEE Mr. Man Wai Lun(Chairman)Mr. Cheng Chun ManMr. Hui Man Ho, Ivan REMUNERATION COMMITTEE Mr. Man Wai Lun(Chairman)Mr. Cheng Chun ManMr. Hui Man Ho, Ivan PRINCIPAL BANKERSDBS Bank (Hong Kong) LimitedChong Hing Bank Limited AUDITORSCCTH CPA Limited COMPANY SECRETARYMr. Chung Yuk Lun 3382333301-04 HONG KONG SHARE REGISTRAR Union Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth Point, Hong Kong Corporate Information公司資料 PRINCIPAL SHARE REGISTRAR Conyers Corporate Services (Bermuda) LimitedClarendon House,2 Church Street,Hamilton HM 11,Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House,2 Church Street,Hamilton HM 11,Bermuda REGISTERED OFFICE Clarendon House,2 Church Street,Hamilton HM 11,Bermuda Clarendon House,2 Church Street,Hamilton HM 11,Bermuda HEAD OFFICE ANDPRINCIPAL PLACE OF BUSINESS 1452222 Room 22, 22/FOn Hong Commercial Building145 Hennessy RoadWanchaiHong Kong http://www.irasia.com/listco/hk/eleganceoptical WEBSITE http://www.irasia.com/listco/hk/eleganceoptical 907 STOCK CODE The Stock Exchange of Hong Kong Limited: 907 Management Discussion and Analysis管 理 層 討 論 及 分 析 BUSINESS REVIEW 3 6 , 8 0 0 , 0 0 01 7 6 , 4 0 0 , 0 0 08,800,0005,800,00036,800,00040,600,000176,400,000700,000 During the Year, the Group recorded a loss of HK$36.8 millionfrom its continuing operations (2022: HK$176.4 million) and a lossof HK$8.8 million from its discontinued operations (2022: HK$5.8million). Losses attributable to the owners of the Company for theYear from its continuing and discontinued operations were HK$36.8million and HK$40.6 million (2022: HK$176.4 million and HK$0.7million) respectively. 21,700,00042.1% TheGroup’s revenue from its continuing operations wasapproximately HK$21.7 million, representing an increase of 42.1%as compared to the year ended 31 March 2022. (i)(ii)(iii)(iv)(v) The Group’s continuing operations comprised of five segments,namely(i)trading of optical frames and sunglasses,(ii)filminvestment and distribution, (iii) property investment, (iv) debts andsecurities investment, and (v) energy business. 7,800,000 During the Year, the Group disposed of its subsidiaries which wereengaged in the manufacturing of optical frames and sunglasses(details in “Material Acquisition and Disposal” below). The tradingof optical frames and sunglasses segment was introduced uponthe disposal of the manufacturing and trading segment. Such newtrading segment contributed approximately HK$7.8 million revenuesince October 2022. 14,000,00012,600,00091,100,0008,400,00042,800,00046,100,0009,600,000 Revenue from film investment and distribution dropped fromHK$14.0 million in the prior year to HK$12.6 million in the Year,while the segment loss dropped significantly from HK$91.1 millionin the prior year to HK$8.4 million in the Year. The loss in the prioryear was mainly attributable to fair value loss in investments in filmproduction and impairment loss on investment in an associate ofHK$42.8 million and HK$46.1 million, respectively. During the Year,impairment loss on investment in an associate of HK$9.6 millionwas recorded. 1,300,0001,300,000 Forproperty investment,rental income remained stable atapproximately HK$1.3 million (2022: HK$1.3 million). 200,000 For debts and securities investment segment, the Group didnot record any revenue for both years. As at 31 March 2023,the fair value of the Group’s securities investment amounted toapproximately HK$0.2 million. The management will continue toadopt prudent approach under the volatile financial market. Management Discussion and Analysis管理層討論及分析 For energy business, the Group did not generate any revenueduring the Year (2022: Nil). 16,400,00040,900,00017,800,0005,700,000 The manufacturing and trading of optical frame and sunglassesbusiness contributed HK$16.4 million revenue during the Yearbefore its disposal (2022: HK$40.9 million). The discontinuedsegment recorded a segment loss of HK$17.8 million during theYear (2022: segment profit of HK$5.7 million). 300,