寰宇娱乐文化二零二三年年报
目錄CONTENT2Corporate Information公司資料4Chairman’s Statement主席報告6Management Discussion and Analysis管理層討論及分析17Directors and Senior Management Profile董事及高級管理人員簡介20Corporate Governance Report企業管治報告39Environmental, Social & Governance Report環境、社會及管治報告59Report of the Directors董事會報告書73Independent Auditor’s Report獨立核數師報告書78Consolidated Statement of Financial Position綜合財務狀況表80Consolidated Statement of Comprehensive Income綜合全面收益表82Consolidated Statement of Changes in Equity綜合權益變動表83Consolidated Statement of Cash Flows綜合現金流量表84Notes to the Consolidated Financial Statements綜合財務報表附註255Principal Properties Held for Investment Purposes持作投資用途之主要物業256Five Year Financial Summary五年財務摘要 26OJWFSTF&OUFSUBJONFOUBOE$VMUVSF(SPVQ$PNQBOZ-JNJUFE"OOVBM3FQPSU2023Corporate Information公司資料Executive DirectorsMr. Lam Shiu Ming, Daneil (Chairman)Mr. Lam Kit SunIndependent Non-Executive DirectorsMr. Choi Wing KoonMr. Tang Yiu WingMs. Pong Suet HingCompany SecretaryMr. Lam Kit SunAuthorised RepresentativesMr. Lam Shiu Ming, DaneilMr. Lam Kit SunPrincipal BankersThe Hongkong and Shanghai Banking Corporation LimitedOCBC Wing Hang Bank LimitedBank of Communications Co., Ltd.AuditorZHONGHUI ANDA CPA LimitedCertified Public AccountantsLegal AdvisersSo Keung Yip & Sin 1009–1012, 10th Floor Nan Fung Tower173 Des Voeux Road CentralHong KongKWC & AssociatesUnit 2302–04, 23/F, Yuen Long Trade Centre,No. 99–109 Castle Peak Road,Yuen Long, N.T., Hong KongZhonglun W&D Law Firm21/F., Golden Tower, No. 1 Xibahe South Road, Chaoyang District, Beijing, P.R.C.執行董事林小明先生（主席）林傑新先生獨立非執行董事蔡永冠先生鄧耀榮先生龐雪卿女士公司秘書林傑新先生授權代表林小明先生林傑新先生主要往來銀行香港上海滙豐銀行有限公司華僑永亨銀行有限公司交通銀行股份有限公司核數師中匯安達會計師事務所有限公司執業會計師法律顧問蘇姜葉冼律師行香港中環德輔道173號南豐大廈10樓1009–1012室郭允中律師事務所香港新界元朗青山公路99–109號元朗貿易中心23樓2302–04室中倫文德律師事務所中國北京市朝陽區西壩河南路1號金泰大廈21層 3寰宇娛樂文化集團有限公司二零二三年年報Corporate Information公司資料股份登記處卓佳雅柏勤有限公司香港夏愨道16號遠東金融中心17樓審計委員會蔡永冠先生（主席）鄧耀榮先生龐雪卿女士薪酬委員會蔡永冠先生（主席）林小明先生鄧耀榮先生龐雪卿女士提名委員會龐雪卿女士（主席）林小明先生蔡永冠先生鄧耀榮先生註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda總辦事處及主要營業地點香港新界葵涌大連排道192至200號偉倫中心第二期18樓網址www.uih.com.hk股份代號1046Share RegistrarTricor Abacus Limited 17/F, Far East Finance Centre16 Harcourt RoadHong KongAudit CommitteeMr. Choi Wing Koon (Chairman)Mr. Tang Yiu WingMs. Pong Suet HingRemuneration CommitteeMr. Choi Wing Koon (Chairman)Mr. Lam Shiu Ming, DaneilMr. Tang Yiu WingMs. Pong Suet HingNomination CommitteeMs. Pong Suet Hing (Chairman)Mr. Lam Shiu Ming, DaneilMr. Choi Wing KoonMr. Tang Yiu WingRegistered OfficeClarendon House 2 Church StreetHamilton HM 11 BermudaHead Office and Principal Place of Business18th FloorWyler Centre Phase II 192–200 Tai Lin Pai Road Kwai ChungNew Territories Hong KongWebsitewww.uih.com.hkStock Code1046 46OJWFSTF&OUFSUBJONFOUBOE$VMUVSF(SPVQ$PNQBOZ-JNJUFE"OOVBM3FQPSU2023Chairman’s Statement主席報告On behalf of the board of directors (the “Director(s)”) (the “Board”) of Universe Entertainment and Culture Group Company Limited (the “Company”), I am pleased to present the 2022/2023 annual results of the Company and its subsidiaries (collectively the “Group”) for the year ended 30 June 2023 (the “Year”).During the Year, the Group recorded a revenue of approximately HK$198.4 million (For the year ended 30 June 2022 (“Last Year”): approximately HK$127.6 million) and loss for the Year of approximately HK$93.4 million (Last Year: approximately HK$78.9 million). The increase in loss of the Group for the Year as compared to the Last Year was mainly due to the net effect of: (i) the increase of impairment loss of film rights and films in progress by approximately HK$23.9 million during the Year as compared to Last Year; (ii) the Group recorded a gain on deconsolidation of subsidiaries of approximately HK$18.9 million Last year, however, there was no such gain occurred during the Year; (iii) the decrease in administrative expenses by approximately HK$6.8 million during the Year as compared to Last Year as a result of the implementation of the cost control measures during the Year and (iv) the decrease in impairment loss of right-of-use assets by approximately HK$6.9 million during the Year as compared to Last Year.The China film market is experiencing significant growth again after the COVID-19 pandemic and was poised to become the world’s largest film market. With the steady recovery of the theatrical movie market in China, we are cautiously optimistic to the outlook of the films distributions and exhibition, licensing and sub-licensing of films rights business. However, the strong economy growth rebound that was widely expected to follow the end of anti-COVID policy has yet to materialize in Hong Kong and China. Such lackluster performance can be attributed to a number of factors such as the tense geopolitical situation between China and United States, global interest rate hikes and economic slowdown, the on-going Russia and Ukraine war, supply chain fragility etc. All these
