嘉耀控股2023年年报

2023 財務概要2公司資料3主席報告書4管理層討論及分析6董事及高級管理人員履歷15企業管治報告18環境、社會及管治報告31董事會報告44獨立核數師報告53綜合全面收益表58綜合資產負債表59綜合權益變動表61綜合現金流量表62綜合財務報表附註63五年財務摘要120 •1,455.750.3%487.3•387.5181.0%249.6•26.6%14.2%12.4%•99.393.8•5268•209202•9274•0.056 (i)(ii)365365(iii)365365(iv)365365 公司資料 www.jiayaoholdings.com () (HKICPA) Third Floor, Century Yard, Cricket Square, P.O. Box 902,Grand Cayman, KY1-1103,Cayman Islands Tricor Services (Cayman Islands) LimitedThird Floor, Century Yard, Cricket Square, P.O. Box 902,Grand Cayman, KY1-1103,Cayman Islands 6 3382333301–04 1323212 29161603 22 3嘉耀控股有限公司 -2023年年報 20235.2%5% 217.0768.8 52.8% 主席報告書 20232.9% 20235.2%5%0.2% 90%202329.9%54.82023111713 202218320304702023203012.5%(iMarc Research) 20231102.181.6%202320231117,1902.23331.5% 管理層討論及分析 202351620239152023 768.852.8% 管理層討論及分析 1,455.750.3%47.2%52.8% 137.9181.0%387.514.2%12.4%26.6% (i)(ii)(iii)(iv)(v)(vi)41.183.9%75.6 (i)(ii)(iii)(iv)(v)(vi)(vii)(viii)79.584.3%146.5 7.59.8 — 3.31.0 7.224.131.3 99.393.8 214.2146.3%527.5(i)145.4341.6(ii)32.173.4 573.237.0%785.0314.9425.774.6 管理層討論及分析 314.4206.6 311.2266.6 61.565.0 44.715.0 Master Bliss Holdings LimitedGiant Harmony Limited30%47,465,97130%Master Bliss HoldingsLimited70% 管理層討論及分析 1,6561,275232.9111.0 (1)(1)0.60300,000,000180.03,000,000 300,000,000176.00.590.700 176.0 20243.1%20253.2%2023100.2 %20240.44.6%2024 Statista2024260202420283.06% Statista202412202420283.61% Statista20242,829202420281.6%2024 董事及高級管理人員履歷 61 10Giant Harmony LimitedCreativeData LimitedFlying Success Global Limited Spearhead Leader LimitedSpearhead LeaderLimited418,724,00069.79% 53 15 董事及高級管理人員履歷 37 Summer Day DevelopmentsLimitedSilver Knight Group LimitedEastern Magic Group Limited6119 67 40 董事及高級管理人員履歷 53 20J18EV Capital Pte Ltd.12692459 (i)3788(ii)1252(iii)002327(iv)002378 5110 42 C1 C3 企業管治報告 3.10(1)3.133.10(2) A2.1(a)(b)(c)(d)(e) 企業管治報告 14 D2329 (i)(ii)(iii) 企業管治報告 3.21C1D.3 — — 3.25C1E.1(1)(2) (3)(4)(5) C1B.3 企業管治報告 ———— 61,65651.2%48.8%202248.9%51.1% (1)(2)(3)(4)(5) 企業管治報告 (1)(2)(3)(4)(5) 2,750,000 ••• ••••• 3 企業管治報告 3.2915 (i)(ii) 1323212 641323212221 64 11377 (i)www.hkexnews.hk(ii)(iii)(iv)(v) 環境、社會及管治報告 ESGESGESGC2ESGESG ESG(www.jiayaoholdings.com) ESGESGjiayao@anli.com.hk ESGESGESGESGESG ESG 1830 ESGESG 環境、社會及管治報告 ESGESG 環境、社會及管治報告 (1) (1)(2)(3)(4) (1) (2) 環境、社會及管治報告 57608282 環境、社會及管治報告 9 環境、社會及管治報告 57 11043131133171691 ISO9000 環境、社會及管治報告 10 58 0.056 3382333301–04 董事會報告 5% 13 26 120 20 2133 108(a) 1517 董事會報告 12,703,0008,530,000 152.7183.3 XVXV78352 (ii) 1.Spearhead Leader LimitedSpearhead LeaderLimited418,724,000Spearhead Leader Limited 2.600,000,000 董事會報告 XV23336 1.2.600,000,000 XV23336 30,000,0005%121%120.1%5,000,000 (i)(ii)(iii) 1 2130,000,00030,000,0000.0120231120231231202312315% 1.202512312022123120251231 董事會報告 C1 C1 614 3.13 58119 •20231231•••• 202312 31 2.245 1,456 獨立核數師報告 • • • • • • 獨立核數師報告 1 Third Floor, Century Yard, Cricket Square, P.O. Box 902, Grand Cayman KY1–1103, Cayman Islands 2 2.1 (i) 622 622 (ii) 2 2.1 (iii) •12•8•12•12—•17 (iv) 2 2.2 2 2.3 • • • • • • • • 2 2.3 2.4 2.5 2.6 (a) (b) 2 2.6 (b) (c) ••• 2.7 2 2.7 •2040•1015•35•35 2.8 2.9 2 2.9 •••• 504010155 2.10 24 ——— 2.11 2 2.12 (a) • • (b) (c) 2 2.12 (c) • • • 2 2.12 (d) 92.15 2.13 2.14 2.15 172.12(d) 2 2.16 2.17 2.18 3012 2.19 12 2 2.20 2.21 2 2.21 2.22 (a) 12 (b) 2.23 2 2.23 2.24 2.25 2.26 ••• 2 2.26 • • ••• •••• 2 2.26 12 2.27 2.28 3 3.1 (a) (i) (ii) 1926 (b) (i) 3 3.1 (b) (ii) 9 1— 2— 3 3.1 (b) (ii) (iii) 3 3.1 (b) (iv) 3,620,0002022656,000 (c) 3 3.2 3.3 4 5 (a) •— • 5 (b) 5 (b) (c) 5 (d) (e) (ii) 6 (i) 7— (a) 32 1,050,0002022859,000 10 (i) 16.5%16.5% 15%15% 15%25% 25%25% (ii) 10% 11 (iii) 12 (a) 12 (b) (i) 13 14 (a) 90 17 (b) 18 (a) 873,312,000827,032,000 (b) 2,186,0003,470,000 20 21 (a)Giant Harmony Limited30%Master BlissHoldings Limited47432.6 (a) 10%50% 23 24 2130,000,0001.00 1.00 13,600,000 3,143,000340,000 (a)3090 27 61,500,00065,000,00026216,344,000223,728,00025 28 28 (b) 29 760%60% 29 (i) (ii) 47,559,0001,721,000 30. 3 —(2,303)—1,640 (663) 31 Spearhead Leader Limited69.79% (a) 32 34