金朝阳集团2023年报

969798100104114117127176185186187188196199201204208 MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM 12 Bermuda 1617 • 878 Conyers Dill & Pearman 500 www.soundwill.com.hk 3821 sw.ir@soundwill.com.hk Clarendon House2 Church StreetHamilton HM 11, Bermuda — Midtown iCITY 80 53 43 58 78 0027182682958277GEM 2078 76398908481669GEM8076JC Group Holdings Limited8326GEM00183898688187 6030TGS Global 2633952 — Midtown iCITY 351,684,000376,134,00089%79% -Midtown — Midtown — Midtown1 1011 332334 THE SHARP THE SHARP111311A 40 22,729,00078,611,0006%16% iCITY iCITY 203244225104.218,000 iCITYAI(Delivery Robot)(Smart Concierge)QR Code 21,479,00023,631,0005%5% ISO9001ISO14001ISO45001 Soundwill Club Soundwill Club 15%60%Soundwill ClubSoundwillClub 395,892,000478,376,00082,484,000 646,511,000268,201,000141%1,212,858,000464,274,000 18,459,862,00019,175,634,00065.267.7 1,138,306,0001,394,944,0001,516,799,0001,774,527,000 8%9% 36,080,000Data Chief LimitedData ChiefData Chief 3,208,815,000 320,881,500 32,000,000 1122,000,000 23012813854588.79% 2,425,000,000 1414 11,058,645,00012,661,647,000 40,220,00051,166,000 2973330836160,542,000141,455,000 C1 C.2.1 C.2.1 A.2.1 3.10(1)3.213.10(1)3.21 3.10(1)3.10(2)3.10A 3.13 B.2.2 B.2.3 3.213.21 C.1.4 15 C3 C.1.3 3,236,0003,086,000600,0001,250,000 2.51.0 67%33%3168% 3.13 (I) 21 (II) (III) (a) (b)100 (a) (b) (ESG) 24.5— ESG (ESG) 20231 1202312 31 ESGESG ESG ESGESG 20244ESG (www.hkexnews.hk)(www.soundwill.com.hk) sw.pr@soundwill.com.hk2916 28233821 2023 •20276%•2027 •2027 ESGESG ESG •ESG•ESG•ESG•• ESGESGESGESG ESG ESG ESGESG ESGESGESG—ESG — ••• •• 2023202270% • •••• — • •• ••ESG •• — • • •2023Midtown59098% • — • ••• ••• •• ESGESG ESG ••••• •••••• ••••Soundwill Club• ••• •••• ••••• ••• ESG •ESGESG21ESG •ESG 21ESG 205060%90% (RCx) •(BMS)••••(IoT)BMS LED •Midtown••Midtown ••• 2022iCITY 4R Soundwill ClubFSC 2022iCITY (TCFD)TCFD ESG— ESG 123 — ISO 45001 24 — Midtown Soundwill Club590Soundwill ClubSoundwill Club— Midtown ISO 900124124 Soundwill Club 454140,000 2023 —Midtown — Midtown70 7 2023 2023 2023 4 2023 2023/24 ESG ESG (1)9899(2)104113(3)114116 34 196332 0.200.20.80 18 34 26 28 20420729 185186 187 * * 86(2) 87(1) 3.13 36 13.51B(1) 1. 571XV(i)XV78(ii)352(iii) 1212,107,130(i)96,602(ii) KoBee LimitedKo Bee209,624,528Ko Bee(iii) Ko BeeFull Match LimitedFull Match2,386,000Ko BeeFullMatch 2212,010,528 3212,010,528 2. XV(i)XV78(ii)352(iii) 3365% 1. 5Ko BeeCentury Pine (PTC) Limited 336 XV 1. 2. 3. 166(1) A 18%10%45%32% 8%11%18%20% 5% 4855% 4,204,0004,152,000 127175 • (a)1617 (b)1617 Independent Auditor’s Report TO THE SHAREHOLDERS OF SOUNDWILL HOLDINGSLIMITED (Incorporated in Bermuda with limited liability) Opinion 196332 We have audited the consolidated financial statements of SoundwillHoldings Limited (the “Company”) and its subsidiaries (collectivelyreferred to as the “Group”) set out on pages 196 to 332, whichcomprise the consolidated statement of financial position as at 31December 2023, and the consolidated statement of profit or loss andother comprehensive income, consolidated statement of changes inequity and consolidated statement of cash flows for the year thenended, and notes to the consolidated financial statements, includingmaterial accounting policy information and other explanatoryinformation. In our opinion, the consolidated financial statements give a true andfair view of the consolidated financial position of the Group as at 31December 2023, and of its consolidated financial performance andits consolidated cash flows for the year then ended in accordancewith Hong Kong Financial Reporting Standards (“HKFRSs”) issued bythe Hong Kong Institute of Certified Public Accountants (the“HKICPA”) and have been properly prepared in compliance with thedisclosure requirements of the Hong Kong Companies Ordinance. Basis for Opinion We conducted our audit in accordance with Hong Kong Standardson Auditing (“HKSAs”) issued by the HKICPA. Our responsibilitiesunder those standards are further described in the Auditor’sResponsibilities for the Audit of the Consolidated FinancialStatements section of our report. We are independent of the Groupin accordance with the HKICPA’s Code of Ethics for ProfessionalAccountants (“the Code”), and we have fulfilled our other ethicalresponsibilities in accordance with the Code. We believe that theaudit evidence we have obtained is sufficient and appropriate toprovide a basis for our opinion. Key Audit Matters Key audit matters are those matters that, in our professionaljudgement, were of most significance in our audit of the consolidatedfinancial statements of the current period. These matters wereaddressed in the context of our audit of the consolidated financialstatements as a whole, and in forming our opi