
股份代號:8179(於開曼群島註冊成立之有限公司) GEM GEM GEMGEMGEM GEMGEM 3461023333840424345108 Privatco CPA Limited Cricket SquareHutchins DrivePO Box 2681Grand CaymanKY1-1111Cayman Islands 13306-A201 3382333301 04 www.palinda.com GEM 8179 332.225.5%262.0332.22.7 332.2262.00.810.8 9.2%6.1% 2.7 (i)(ii) 332.20.8262.010.8 9.2%6.1% 2.70%1.02% 264.767.525.5%332.2 240.271.829.9%312.0 1.30.80.5covid-190.2 3.10.39.7%2.8 0.310.410.14.55.0 9.611.41.815.8% 4.82.041.7%6.86.7 8.76.69.2%6.1% 199,372,00019.9419.87 119,624,000366,167,00099,686,000355,841,00028 320.2300.03.24.0 22 34%24% 27 1414 32(i)(ii) 6 38107 12 4569 29 99% 31 2253,909,00054,831,000 14 108 24 51%54% 5% 84 57(Central Queensland University)20 4510 41GEM8291)GEM8456) 5622 52Fashion Focus Leather Goods Mfg. Ltd Grant Thornaton HongSDM8363GEM13278430418618 GEM5.09 11 * 1,000,000* 25 571XV(a)XV78(b)352(c)GEM5.465.67 XV(a)XV78(b)352(c)GEM5.465.67 GEM XV233365% 26 GEM GEM20GEM2026GEM20.71(1) GEM5.485.67 GEM GEM5.285.29GEM15C3.3(i)(ii)(iii) GEM Privatco CPA LimitedPrivatco CPA Limited GEM15 A2.1 GEM5.09GEM GEM GEM A.6.5GEM 14 124 GEM5.285.29GEM15C3.3GEMGEM(i)(ii)(iii) 5 GEM15B1.2GEMGEM 111 GEM15A5.2GEMGEM 1 GEM15D3.1 GEM5.485.67 Privatco CPA Limited (i)(ii)GEM Privatco CPA Limited 21GEMGEM enquiry@palinda.com 20% 15 13306-A201 (2) (21) 13306-A201 13306-A201enquiry@palinda.com 9,000,000,0001,000,000,00010,000,000,000GEMA1 Privatco CPA Limited 38107 44,575,00014 •••••• 14 • • • • • • Privatco CPA LimitedP05324 1718191920 21212223 (i) (ii) 1. GEMCricket Square, Hutchins Drive,P.O. Box 2681, Grand Cayman, KY1-1111, Cayman Islands13306-A201 2. (A) 178121212 (B) 15511116177121210283 123 (C) 25 1993(b) 1993(b)25 3. GEM 16236 ••• 4. (i)(ii)(iii) (i)(ii) 4. •1219 •2•5•16(a)12(b) 4. ••• 4. 9 1616 4. 12 •••• 4. 9 4. (a) 5%30,000 4. (b) (c) 16 4. 4. 4. 4. 4. 15 •• 3 4. (i) (ii) (i) 1212(ii) 4. 9 12 30 (i) (i)(ii)90 (ii) (a)(b)(c)(d) 4. (iii) (iv) • •• 4. 9 4. (a) (i)(ii)(iii) (b) (i)(ii)(iii)(iv)(v)(vi)(a)(vii)(a)(i)(viii) 4. 5. 4 5. (i)(ii)(iii) 44,575,0001,501,00048,786,000233,000 9 6. (i)(ii) 4 • • 6. 13%15%51%54% 10% ABCDE 10% 6. 7. 2 1)COVID-19314,000 9. 8.25%16.5%16.5% 10. 11. (a) 11. (b) 1,000,000 12. 13. 14. 3.05%11.98% 15. 15. 2,016,0002,720,000 16. 6,965,0006,965,000 16. 17. 393,716370,031 18. 00 18. 13 19. 303160619090 30 29 20. 29 21. 3045 303160619090 22. 7%8% 22. 90,000,00090,000,00090,000,00090,000,0006.125%5.625% 35,630,000 23. 4.03%6.22%4.29% 24. (i)0.1293,288,16729,328,000(ii)Rainbow Fountain International Limited117,000,000Rainbow Fountain International Limited(iii)199,372,0000.10 25. 5%30,000 114,000137,000 6522,500390,000 2(C) 25. 1513 1111 2.5%2.5% 26. (a) (i) 26. (b) 27. (i)Food Idea 001 LimitedFI001 Arrow Vision LimitedArrow VisionFI001100FI001FI001 (ii)Irving Global LimitedIGL Arrow VisionIGL10,000IGLIGL 27. (iii)Win Everest Holdings LimitedWEHL Arrow VisionWEHL7,200,000WEHLWEHL 27. 28. 28. 29.(a) (b) 29. (b) 2022 100100 100100900,000900,000 29. (b) 29. (b) (i) 29. (b) 53,399,00035,444,000 130316060 18.3%0%79.6%34.6% 12 29. (b) 12 30. 31. 32. 32. (i) 33. 34.