卡宾2023年报

關於卡賓ABOUT CABBEEN Cabbeen is one of the leadingChinese designer brands The Group designs and sells apparels for men, women and children.Its main brands include Cabbeen and 2AM.Its retail network covers 31 provinces, autonomous regions andmunicipalities and several online platforms in the People’s Republicof China. 卡賓是中國領先的設計師品牌之一 31 CONTENTS目錄 29 8 6 4 2 Chairman’sStatement CorporateGovernanceReport FinancialHighlights ManagementDiscussionand Analysis CorporateInformation ConsolidatedStatement ofFinancial Position104 Consolidated Statementof Profit or Loss and OtherComprehensive Income102 Report of theDirectors 61 IndependentAuditor’s Report Biographical Detailsof Directors andSenior Management Flow Statement Notes to the FinancialStatements ConsolidatedStatement ofChanges in Equity CORPORATE INFORMATION 董事會 BOARD OF DIRECTORS 執行董事 Executive DirectorsMr. Ziming Yang(Chairman)Mr. Siu Keung Ng(resigned on 1 September 2023)Mr. Rongqin Ke Independent Non-Executive Directors 獨立非執行董事 Mr. Yung Kwok TsuiMr. Ming Shu LeungMr. Honghui Chen(resigned on 28 April 2023)Ms. Jing Gu(appointed on 27 April 2023) AUDIT COMMITTEE 審核委員會 Mr. Yung Kwok Tsui(Chairman)Mr. Ming Shu LeungMr. Honghui Chen(resigned on 28 April 2023)Ms. Jing Gu(appointed on 28 April 2023) REMUNERATION COMMITTEE 薪酬委員會 Mr. Yung Kwok Tsui(Chairman)Mr. Ming Shu LeungMr. Ziming Yang(appointed on 1 September 2023)Mr. Siu Keung Ng(resigned on 1 September 2023) 提名委員會 NOMINATION COMMITTEE Mr. Ziming Yang(Chairman)Mr. Ming Shu LeungMr. Honghui Chen(resigned on 28 April 2023)Ms. Jing Gu(appointed on 28 April 2023) 企業管治委員會 CORPORATE GOVERNANCE COMMITTEE Mr. Ziming Yang(Chairman)(appointed on 1 September 2023)Mr. Siu Keung Ng(Chairman)(resigned on 1 September 2023)Mr. Yung Kwok TsuiMr. Ming Shu Leung AUTHORIZED REPRESENTATIVES 授權代表 FCPA Mr. Ke Rongqin(appointed on 1 September 2023)Mr. Siu Keung Ng(resigned on 1 September 2023)Ms. Lai Wah Wong,FCPA COMPANY SECRETARY 公司秘書FCPA Ms. Lai Wah Wong,FCPA 註冊辦事處 REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands CORPORATE INFORMATION (CONTINUED) 網站www.ir.cabbeen.com WEBSITEwww.ir.cabbeen.com 中國總部 HEADQUARTERS IN CHINA 8C9510700 9th Floor, Block CNo. 8 Kai Tai Da RoadHuang Pu District, Guangzhou CityGuangzhou 510700PRC 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS IN HONG KONG 1026AB Unit A&B, 26/F, Billion Plaza II10 Cheung Yue StreetCheung Sha WanKowloonHong Kong 開曼群島股份過戶登記處 CAYMAN ISLANDS SHARE REGISTRAR ANDTRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1110Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1110Cayman Islands HONG KONG BRANCH SHARE REGISTRAR 香港股份過戶登記分處 183171712-1716 Computershare Hong Kong Investor Services LimitedShops 1712-171617/F, Hopewell Centre183 Queen’s Road EastWanchaiHong Kong 核數師 AUDITOR KPMG,Certified Public AccountantsPublic Interest Entity Auditor registered in accordance withthe Accounting and Financial ReportingCouncil Ordinance LEGAL ADVISOR AS TO HONG KONG LAW 香港法律顧問 Morgan, Lewis & Bockius PRINCIPAL BANKERS 主要往來銀行 Bank of ChinaChina Construction BankChina Minsheng Banking Corp. Ltd.Industrial Bank Co., Ltd. FINANCIAL HIGHLIGHTS FINANCIAL HIGHLIGHTS (CONTINUED) Notes:(1)EBITDA is earnings before interest, taxes, depreciation andamortization.(2)Return on total assets equals net profit for the year divided by theclosing balance of total assets.(3)Return on equity equals net profit for the year divided by theclosing balance of total shareholders’ equity.(4)Average inventory turnover days is equal to the average of thebeginning and closing inventory balance divided by cost of salesand multiplied by the number of days in the year.(5)Average trade and bills receivables turnover days is equal to theaverage of the beginning and closing trade and bills receivablesbalance divided by turnover (including value-added tax) andmultiplied by the number of days in the year.(6)Average trade and bills payables turnover days is equal to theaverage of the beginning and closing trade and bills payablesbalance divided by costs of sales and multiplied by the numberof days in the year.(7)Interest coverage ratio equals profit before interest and tax forone period divided by interest expenses of the same period.(8)Net debt to equity ratio equals net debt divided by total equityas of the end of the year. Net debt includes all borrowings net ofcash and cash equivalents.(9)Gearing ratio equals total debts divided by total equity.(1)EBITDA(2)(3)(4)(5)(6)(7)(8)(9) Chairman’sStatement CHAIRMAN’S STATEMENT (CONTINUED) 致各位股東： TO ALL SHAREHOLDERS, 本公司2030董 事董 事會本集團卡賓 On behalf of the board (the “Board”) of directors (the“Directors”) of Cabbeen Fashion L