亨得利二零二三年年报

(Incorporated in the Cayman Islands with limited liability)Stock Code股份代號 :3389(於開曼群島註冊成立之有限公司) CONTENTS目錄 2Chairman’s Statement主席報告書8Report of Directors董事會報告書44Corporate Governance Report企業管治報告62Environmental, Social and Governance Report環境、社會及管治報告89Financial Summary財務概要90Independent Auditor’s Report獨立核數師報告97Consolidated Statement of Profit or Loss綜合損益表99Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收入表101Consolidated Statement of Financial Position綜合財務狀況表103Consolidated Statement of Changes in Equity綜合權益變動表105Consolidated Cash Flow Statement綜合現金流量表107Notes to the Financial Statements財務報表附註233Corporate Information公司資料 CHAIRMAN’S STATEMENT主席報告書 Zhang Yuping張瑜平Chairman主席 Dear Shareholders, Onbehalf of the Board of Directors(the“Board”),I ampleased to present the annual report of Hengdeli HoldingsLimited (the “Company”) and its subsidiaries (the “Group”)for the year ended 31 December 2023 (the “year” or the“year under review”) for your review. Complicatedand ever-changing international landscapeappearedin 2023.Under the combined effect of tradeprotectionism, geopolitical conflicts and intensified regionalwars, global economy remain sluggish. In China, the yearof2023 was a recovery year following the diminishingCOVID-19prevention and control measures.China’seconomy has stepped out of a recovery curve to pick updespite of continuous pressure. Confronted with complicatedenvironment, the Group continued to adhere to the principleof “sound, steady and long-term operations” and engagedin its business in a steady and proactive manner to adapt tothe market conditions, so as to ensure a sound developmentand to safeguard the interests of shareholders. For the year ended 31 December 2023 the Group recordedr e v e n u eo f R M B1,421,454,000(31 D e c e m b e r 2022:RMB1,259,579,000),representing a year-on-year increaseof12.9%;high-end consuming accessories businessrecorded revenue of RMB710,708,000 (31 December 2022:RMB630,330,000), representing a year-on-year increase of12.8%;international commodity trading recorded revenueof RMB710,746,000 (31 December 2022: RMB408,956,000),representing a year-on-year increase of 73.8%. The Grouprecorded a net profit of RMB35,191,000 (31 December 2022:lossof RMB88,139,000)and profit attributable to equityshareholdersamounted to RMB33,885,000(31 December2022: loss of RMB80,022,000). The Group achieved higherprofit was mainly attributable to the improvement of grossprofit and the discontinuation of the watch business, whichled to a significant decrease in the inventory provision andoperating expenses of the watch business. 1,421,454,0001,259,579,00012.9%710,708,000630,330,00012.8%710,746,000408,956,00073.8%35,191,00088,139,00033,885,00080,022,000 CHAIRMAN’S S T ATEMENT主席報告書 During the year under review, China’s economy began torecoverfollowing the diminishing COVID-19 preventionandcontrol measures.In terms of high-end consumingaccessoriesbusiness,the Group is stability-rooted andpursuesdevelopment through innovation.The Group hastaken various measures to address the complex businessenvironment,including continuously diversifying businessmode lsand en hancin g informa tional an d auto maticm a n a g e m e n t ,w h i c h h a v e b r o u g h t f o r t h r e m a r k a b l eeffectiveness.During the year,revenue and profit fromhigh-endconsuming accessories business have improvedsignificantly compared with the same period last year. Duringthe year under review,in response to the rise inmineralsand prices,the Group’s international commoditytrading business steadily trended upward, with both its salesandprofits improving over the same period last year.In2023, the global bulk shipping industry remained seasonalvolatility.The Group has always maintained its prudentandsteady business strategy by insisting on customersoriented and ensuring the safety of ship navigation as itsseized new opportunities to expand its business. In additiontodeepening its efforts in the traditional shipping routes,the Group opened up a coal shipping route from Colombiato South Korea for the first time, which contributed to theGroup’spositive returns.During the year,the Group’srevenuefrom the shipping business increased and keptpositivereturns despite the overall profits recorded adecrease. T h eG r o u p ’ s c o r e v a l u e s o f“ r e s p e c t ,c o m m i t m e n t ,cooperation and innovation” have enabled us to build a solidfoundation for corporate governance and fulfillment of socialresponsibilities. Believing that business coexists as a partof society and prospers along with it, the Group, apart fromits efforts in achieving business results and creating brandvalue, has been improving its social values by protecting theenvironment,managing environmental quality,conservingresources and developing talents. The Group also activelyparticipatedin public welfare activities with an aim ofgrowing together and sharing with the community. Atpresent,the global political situation is