信铭生命科技中期报告 2023/24

Contents目 錄2Corporate Information公司資料4Management Discussion and Analysis管理層討論及分析27Disclosure of Interests權益披露30Corporate Governance企業管治32Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收益表34Condensed Consolidated Statement of Financial Position簡明綜合財務狀況報表36Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表37Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表39Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註 2Aceso Life Science Group Limited Interim Report 2023/24CORPORATE INFORMATION公司資料EXECUTIVE DIRECTORSMr. Xu HaiyingDr. Zhiliang Ou, J.P. (Australia)Mr. Fok Chi TakINDEPENDENT NON-EXECUTIVE DIRECTORSMr. Chan Ming Sun Jonathan Mr. Lam Kwan SingMr. Mak Yiu TongAUDIT COMMITTEEMr. Chan Ming Sun Jonathan (Chairman of Committee)Mr. Lam Kwan Sing Mr. Mak Yiu TongEXECUTIVE COMMITTEEMr. Xu HaiyingDr. Zhiliang Ou, J.P. (Australia)Mr. Fok Chi TakREMUNERATION COMMITTEEMr. Chan Ming Sun Jonathan (Chairman of Committee)Dr. Zhiliang Ou, J.P. (Australia)Mr. Lam Kwan SingNOMINATION COMMITTEEMr. Mak Yiu Tong (Chairman of Committee)Dr. Zhiliang Ou, J.P. (Australia) Mr. Chan Ming Sun Jonathan Mr. Lam Kwan SingAUTHORISED REPRESENTATIVESMr. Fok Chi TakDr. Zhiliang Ou, J.P. (Australia)COMPANY SECRETARYMr. Siu Chun Pong RaymondLEGAL ADVISERRaymond Siu & Lawyers執行董事許海鷹先生歐志亮博士，太平紳士（澳洲）霍志德先生獨立非執行董事陳銘燊先生林君誠先生麥耀棠先生審核委員會陳銘燊先生（委員會主席）林君誠先生麥耀棠先生執行委員會許海鷹先生歐志亮博士，太平紳士（澳洲）霍志德先生薪酬委員會陳銘燊先生（委員會主席）歐志亮博士，太平紳士（澳洲）林君誠先生提名委員會麥耀棠先生（委員會主席）歐志亮博士，太平紳士（澳洲）陳銘燊先生林君誠先生授權代表霍志德先生歐志亮博士，太平紳士（澳洲）公司秘書蕭鎮邦先生法律顧問蕭鎮邦律師行 3二零二三年/二四年中期報告 信銘生命科技集團有限公司CORPORATE INFORMATION公司資料AUDITORZHONGHUI ANDA CPA LimitedCertified Public AccountantsPRINCIPAL BANKERSShanghai Commercial Bank LimitedThe Hongkong and Shanghai Banking Corporation Limited Nanyang Commercial Bank, Ltd.Bank of China (Hong Kong) LimitedThe Bank of East Asia LimitedPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE IN CAYMAN ISLANDSSuntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia Court Camana BayGrand Cayman, KY1–1100 Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICEComputershare Hong Kong Investor Services Limited Shops 1712–171617th Floor, Hopewell Centre183 Queen’s Road East, Wan Chai Hong KongREGISTERED OFFICECricket Square Hutchins DriveP.O. Box 2681Grand Cayman KY1–1111 Cayman IslandsPRINCIPAL PLACE OF BUSINESS IN HONG KONGRooms 2501–2509, 25/FShui On Centre6–8 Harbour Road, Wanchai Hong KongSTOCK CODE474WEBSITEwww.acesogrouphk.com核數師中匯安達會計師事務所有限公司執業會計師主要往來銀行上海商業銀行有限公司香港上海滙豐銀行有限公司南洋商業銀行有限公司中國銀行（香港）有限公司東亞銀行有限公司開曼群島主要股份過戶登記處Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia Court Camana BayGrand Cayman, KY1-1100 Cayman Islands香港股份過戶登記分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號舖註冊辦事處Cricket Square Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111 Cayman Islands香港主要營業地點香港灣仔港灣道6-8號瑞安中心25樓2501-2509室股份代號474網址www.acesogrouphk.com 4Aceso Life Science Group Limited Interim Report 2023/24MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析BUSINESS REVIEWImpact of Geopolitical Tensions, Military Occupation and High Inflation Rate2023 was another challenging year under the Post COVID Era together with geopolitical tensions, military occupation high inflation rate, and other upheavals that were rarely encountered in recent history. The Hong Kong economy has remained vulnerable as economic recovery was uneven in different sectors, and global economy recover remains uncertain. The Group remained resilient and focused on its existing businesses.During the Period, the Group continued to pursue a long-term business strategy of diversifying into financial services business, property leasing, property development business, and construction machinery business. The Group’s principal activities include: (i) securities investment; (ii) provision of securities brokerage and financial services; (iii) asset management; (iv) rental and trading of construction machinery; (v) provision of repair and maintenance and transportation service; (vi) property development; (vii) property leasing; and (viii) money lending.Construction machinery businessThe Group offers crawler cranes of different sizes, other mobile cranes, aerial platforms and foundation equipment in its construction machinery rental fleet. The Group procures these construction machinery mainly through the manufacturers of construction machinery located in Western Europe, Japan and China as well as traders of used construction machinery around the world. The Group has maintained approximately 170 units of construction machinery in the rental fleet during the Period. In order to maintain a modern fleet of construction machinery with a greater variety of models, the Group has been replacing portions of its fleet of construction machinery from time to