ANNUAL REPOR T2 0 2 3二零二三年度年報(Stock Code: 00513)(股份代號: 00513)CONTINENTAL HOLDINGS LIMITEDANNUAL REPORT 2023恒和珠寶集團有限公司二零二三年度年報 Contents ■ 目錄 Annual Report 2023 年報1Contents目錄 2Corporate Information公司資料5Corporate Profile公司簡介7Chairman’s Statement主席報告28Biographical Details of Directors and Senior Management董事及高級管理人員之履歷概要35Corporate Governance Report企業管治報告58Directors’ Report董事會報告73Independent Auditor’s Report獨立核數師報告84Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表87Consolidated Statement of Financial Position綜合財務狀況表89Consolidated Statement of Cash Flows綜合現金流量表92Consolidated Statement of Changes in Equity綜合權益變動表94Notes to the Consolidated Financial Statements綜合財務報表附註275Other Information其他資料(In the event of inconsistency, the English text shall prevail over the Chinese text)（中英文版本如有歧異，概以英文本為準） Corporate Information ■ 公司資料 2Corporate Information公司資料 BOARD OF DIRECTORSExecutive DirectorsMr. Chan Wai Lap, Victor (Chairman)Late Dr. Chan Sing Chuk, Charles, BBS, JP (Resigned with effect from 1 October 2022)Ms. Cheng Siu Yin, Shirley (Managing Director)Ms. Chan Wai Kei, VickiMr. Wong Edward Gwon-hing Non-executive DirectorMr. Yam Tat WingIndependent Non-executive DirectorsMr. Yu Shiu Tin, Paul, BBS, MBE, JPMr. Chan Ping Kuen, DerekMr. Sze Irons, BBS, JPMr. Cheung Chi Fai, FrankCOMPANY SECRETARYMr. Hui Chun Lam董事會執行董事陳偉立先生（主席）已故陳聖澤博士，BBS，太平紳士 （於二零二二年十月一日起辭任）鄭小燕女士（董事總經理）陳慧琪女士黃君挺先生非執行董事任達榮先生獨立非執行董事余嘯天先生，BBS，MBE，太平紳士陳炳權先生施榮懷先生，BBS，太平紳士張志輝先生公司秘書許松林先生 Corporate Information ■ 公司資料 Annual Report 2023 年報3REGISTERED OFFICEFlats M & N, 1st FloorKaiser Estate, Phase III11 Hok Yuen StreetHunghom, KowloonHong KongWEBSITEhttp://www.continental.com.hkAUDITORBDO Limited25th Floor, Wing On Centre111 Connaught Road CentralHong KongPRINCIPAL BANKERSHang Seng Bank LimitedThe Hongkong and Shanghai Banking Corporation LimitedUnited Overseas Bank LimitedSHARE REGISTRARComputershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor, Hopewell Centre183 Queen’s Road East, Wan ChaiHong Kong註冊辦事處香港九龍紅磡鶴園街11號凱旋工商中心第三期1樓M及N室網址http://www.continental.com.hk核數師香港立信德豪會計師事務所有限公司香港干諾道中111號永安中心25樓主要往來銀行恒生銀行有限公司香港上海滙豐銀行有限公司大華銀行有限公司股份過戶登記處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1712-1716號舖 Corporate Profile公司簡介 Corporate Profile ■ 公司簡介 Annual Report 2023 年報5Continental Holdings Limited (the “Company”) is an investment holding company. The principal activities of its subsidiaries (the Company and the subsidiaries are hereinafter referred to as the “Group”) are the designing, manufacturing, marketing and trading of fine jewellery and diamonds. Also, the Group maintains an investment portfolio including property investment and development, mining and other investments.On the manufacturing side, Continental Jewellery (Mfg.) Limited, the Group’s wholly-owned subsidiary, mainly engages in the product development, manufacture and marketing of fine jewellery primarily for export and is regarded as one of the leaders in fine jewellery manufacturing. A substantial share of our jewellery products is currently directed at the middle to upper segments of the market. We specialise in manufacturing fine jewellery in precious metal set with diamond, ruby, emerald, sapphire, pearl and other semiprecious stones.The Group has fully-integrated production plant in China with around 321 staff as at 30 June 2023. Our facility is best known for their quality with extensive capabilities in jewellery design, direct stone sourcing, lapidary, alloying and gold refining. The management of the Group is known for its commitment to quality, and its finished products are visible testaments to that commitment.恒和珠寶集團有限公司（「本公司」）為一間投資控股有限公司。其附屬公司（本公司及附屬公司於下文統稱「本集團」）之主要業務為設計、製造、推廣及買賣珠寶首飾及鑽石產品。此外，本集團亦持有投資組合，包括物業投資及發展、礦業以及其他投資。就珠寶首飾製造業務而言，本集團之全資附屬公司恒和珠寶首飾廠有限公司主要從事產品發展、珠寶首飾之製造及推廣，其製成品以出口為主，被公認為珠寶首飾行業中之翹楚。本公司之珠寶首飾產品現時絕大多數均趨向迎合中高檔市場。本公司專注製造以鑽石、紅寶石、綠寶石、藍寶石、珍珠及其他半寶石鑲嵌之貴金屬珠寶首飾產品。本集團於中國設有全面整合之生產廠房，於二零二三年六月三十日擁有約321名員工。旗下設施包括珠寶設計、原石採購、寶石雕琢、鑄金及煉金各方面，品質優良，享負盛名。眾所周知，本集團之管理層悉力以製造品質完美之珠寶首飾產品為目標，而其製成品實可充分體現此目標之精神。 Chairman’s Statement ■ 主席報告 Annual Report 2023 年報7Chairman’s Statement主席報告 陳偉立先生集團主席Mr. Chan Wai Lap, VictorGroup ChairmanI am pleased to present the annual report of Continental Holdings Limited (“the Company”) and its subsidiaries (“the Group”) for the financial year ended 30 June 2023.BUSINESS REVIEW AND MANAGEMENT DISCUSSION AND ANALYSISFor the fiscal year ended 30 June 2023, the Group’s consolidated revenue recorded a decrease of approximately HK$148.3 million or 24.56 % from last year’s HK$603.9 million to HK$455.6 million. During the year, loss attributable to owners of the Company was HK$98.3 million as compared to last year’s profit of HK$12.1 million. The loss for the year was mainly resulting from (i) decrease in revenue and gross pro