自然美二零二三年年报

Mission Statement Natural Beauty is dedicated to cultivate our staff, customers, students andfranchisees to appreciate our education, products and services, which are themission and belief of the brand and to make modern ladies beautiful, confidentand wealthy. Contents 12Management Discussion and Analysis 24Report on Corporate Governance 49Directors’ and Senior Management Profiles 102Consolidated Statement of Changes in Equity 103Consolidated Statement of Cash Flows 105Notes to the Consolidated Financial Statements Corporate Information (As at 22 February 2024 (“the Latest Practicable Date”)) BOARD OF DIRECTORS Dr. LEI Chien (alias Joanna LEI)(Chairperson)Mr. LIN Chia-WeiMs. LIN Yen-Ling (appointed on 1 January 2024) Non-executive Directors ) Ms. LIN Shu-HuaMr. CHEN Shou-HuangMs. LU Yu-Min (alias Vicky LU) (resigned on 1 January 2024) Independent Non-executive Directors Mr. CHEN Ruey-Long (alias Steve CHEN)Mr. YANG Shih-ChienMr. LIN Tsalm-Hsiang (alias William LIN) AUTHORISED REPRESENTATIVESMr. LIN Chia-WeiMs. MOK Ming Wai (FCG, HKFCG) COMPANY SECRETARYMs. MOK Ming Wai (FCG, HKFCG) MEMBERS OF THE AUDIT COMMITTEE Mr. CHEN Ruey-Long (alias Steve CHEN)(Chairman)Ms. LIN Shu-HuaMr. YANG Shih-ChienMr. LIN Tsalm-Hsiang (alias William LIN) MEMBERS OF THE REMUNERATION COMMITTEE Mr. LIN Tsalm-Hsiang (alias William LIN)(Chairman)Dr. LEI Chien (alias Joanna LEI)Mr. CHEN Ruey-Long (alias Steve CHEN)Mr. YANG Shih-ChienMr. LIN Chia-Wei Corporate Information(As at 22 February 2024 (“the Latest Practicable Date”))（於二零二四年二月二十二日（「最後實際可行日期」）） MEMBERS OF THE EXECUTIVE COMMITTEE Dr. LEI Chien (alias Joanna LEI)(Chairperson)Ms. LIN Shu-HuaMr. CHEN Shou-HuangMr. LIN Chia-WeiMs. LIN Yen-Ling (appointed on 1 January 2024)Ms. LU Yu-Min (alias Vicky LU) (resigned on 1 January 2024) MEMBERS OF THE NOMINATION COMMITTEE Mr. YANG Shih-Chien(Chairman)Dr. LEI Chien (alias Joanna LEI)Mr. CHEN Ruey-Long (alias Steve CHEN)Mr. LIN Chia-WeiMr. LIN Tsalm-Hsiang (alias William LIN) REGISTERED OFFICE P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands 3485 PRINCIPAL PLACE OF BUSINESS IN HONG KONG 5/F, Manulife Place348 Kwun Tong RoadKowloonHong Kong AUDITORS 5882829 RSM Hong KongPublic Interest Entity Auditor registered in accordance with the FinancialReporting Council Ordinance (Chapter 588 of the Laws of Hong Kong)29th Floor, Lee Garden Two28 Yun Ping RoadCauseway BayHong Kong Corporate Information (As at 22 February 2024 (“the Latest Practicable Date”)) LEGAL ADVISERS AS TO HONG KONG LAWS 153232033207 Jingtian & Gongcheng LLPSuites 3203-3207, 32/FEdinburgh Tower, The Landmark15 Queen’s Road CentralHong Kong PRINCIPAL SHARE REGISTRAR ANDTRANSFER AGENT Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman, KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman, KY1-1102Cayman Islands HONG KONG BRANCH SHARE REGISTRAR 183171712–1716 Hong Kong Registrars LimitedShops 1712–1716, 17th FloorHopewell Centre183 Queen’s Road EastWanchaiHong Kong 00157 LISTING INFORMATION The Stock Exchange of Hong Kong LimitedStock Code: 00157 1 PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation Limited1 Queen’s Road CentralHong Kong 1678 King’s Town Bank Co., Ltd.8F, No. 167, Dunhua N. Rd.TaipeiTaiwan 1688 CTBC BANK Co., Ltd.8F, No. 168, Jingmao 2nd RoadTaipeiTaiwan Corporate Information(As at 22 February 2024 (“the Latest Practicable Date”))（於二零二四年二月二十二日（「最後實際可行日期」）） 1465 China Merchants Bank Co., Ltd. Shanghai Branch, Jingansi Sub-branch1465 Beijing Road (W)ShanghaiThe PRC 377 Bank of Communications Co., Ltd.Shanghai Branch, Zhijiang Sub-branch377 West Zhijiang RoadShanghaiThe PRC CTBC BANK Co., Ltd. 10027F Shanghai Branch27F Shanghai World Financial Center100 Central AvenueShanghaiThe PRC www.ir-cloud.com/hongkong/00157/irwebsite_c WEBSITE www.ir-cloud.com/hongkong/00157/irwebsite Financial Highlights Financial Highlights TURNOVER BYACTIVITIES BREAKDOWN (%)按 業 務 劃 分 之 營 業 額(%) TURNOVER BYSEGMENT BREAKDOWN (%)按 分 部 劃 分 之 營 業 額(%) Management Discussion and Analysis FINANCIAL REVIEW Overview 335,900,0000.04%336,000,0004,700,00098.8% Revenue of the Group in 2023 increased by 0.04% to HK$336.0 millioncompared to HK$335.9 million in 2022. The increase was mainly due to aincrease of HK$4.7 million in product sales, such segment contributed to 98.8%of the Group’s total revenue. 2 2 2 , 0 0 0 , 0 0 07 . 1 %237,800,000103,100,00017.8%84,700,000 Revenue in the PRC market increased by 7.1% from HK$222.0 million in 2022 toHK$237.8 million in 2023. Revenue in the Taiwan market in 2023 decreased by17.8% to HK$84.7 million as compared to HK$103.1 million in 2022. 25.4%10,800,00013,500,0004.0% Revenue from other regions, including Hong Kong, Malaysia and Macau,increased by 25.4% from HK$10.8 million in 2022 to HK$13.5 million in 2023