捷荣国际控股2023年年报

Stock Code 股份代號：2119(Incorporated under the laws of Bermuda with limited liability)（根據百慕達法例註冊成立的有限公司） CONTENTS目錄Definitions2釋義Corporate Information5公司資料Chairman’s Statement7主席報告Management Discussion and Analysis9管理層討論及分析Directors and Senior Management21董事及高級管理層Corporate Governance Report27企業管治報告Directors’ Report55董事會報告Independent Auditor’s Report71獨立核數師報告Consolidated Statement of Profit or Loss79綜合損益表Consolidated Statement of Comprehensive Income80綜合全面收益表Consolidated Statement of Financial Position81綜合財務狀況表Consolidated Statement of Changes in Equity83綜合權益變動表Consolidated Statement of Cash Flows85綜合現金流量表Notes to Financial Statements87財務報表附註Five Year Financial Summary197五年財務概要 2Tsit Wing International Holdings Limited Annual Report 2023Definitions釋義In this Annual Report, unless the context otherwise requires, the following expressions shall have the following meanings.“B2B”business to business「B2B」企業對企業“B2C”business to customers「B2C」商對客“Board”board of Directors「董事會」董事會“CG Code”the Corporate Governance Code as set out in Appendix C1 to the Listing Rules「企業管治守則」載列於上市規則附錄C1的企業管治守則“Companies Ordinance”the Companies Ordinance (Chapter 622 of the Laws of Hong Kong), as amended and supplemented from time to time「公司條例」香港法例第622章《公司條例》，經不時修訂及補充“Company” or “the Company”Tsit Wing International Holdings Limited, an exempted company incorporated in Bermuda with limited liability on 13 June 2000 and, except where the context otherwise requires, all of its subsidiaries, or where the context refers to the time before it became the holding company thereof, our Company’s present subsidiaries「本公司」捷榮國際控股有限公司*，於2000年6月13日在百慕達註冊成立的獲豁免公司及（除文義另有所指外）其所有附屬公司或（倘文義指其成為控股公司前的期間）本公司現時附屬公司“Director(s)”the director(s) of the Company「董事」本公司董事“ESG”environmental, social and governance「環境、社會及管治」環境、社會及管治“Group”the Company and its subsidiaries「本集團」本公司及其附屬公司“Hong Kong” or “HK”the Hong Kong Special Administrative Region of Mainland China「香港」中國香港特別行政區“Hong Kong dollars” or “HK dollars” or “HK$”Hong Kong dollars, the lawful currency of Hong Kong「港元」港元，香港法定貨幣於本年報內，除文義另有所指外，以下詞彙具有下列涵義。 3二零二三年年報 捷榮國際控股有限公司Definitions (continued)釋義（續）“Listing”the listing of the Shares on the Main Board of the Stock Exchange「上市」股份於聯交所主板上市“Listing Date”11 May 2018, the date which the Company’s shares are listed on the Stock Exchange and from which dealings in the Shares are permitted to commence on the Stock Exchange「上市日期」2018年5月11日，本公司股份於聯交所上市並獲准於聯交所開始買賣的日期“Listing Rules”the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited, as amended or supplemented from time to time「上市規則」香港聯合交易所有限公司證券上市規則，經不時修訂或補充“Macau”the Macau Special Administrative Region of Mainland China「澳門」中國澳門特別行政區“Mainland China” or “PRC”the People’s Republic of China, excluding, for the purpose of this Annual Report, Hong Kong, Macau and Taiwan「中國內地」或「中國」中華人民共和國，就本年報而言，不包括香港、澳門及台灣“Net Proceeds”the net proceeds from the issuance of the Shares in connection with the Listing「所得款項淨額」就上市發行股份的所得款項淨額“O2O”online to offline「O2O」線上對線下“Pre-IPO Share Option Scheme”the pre-IPO share option scheme conditionally adopted by the Company on 15 December 2017, details of which are set forth in Note 28 to the financial statements「首次公開發售前購股權計劃」本公司於2017年12月15日有條件採納的首次公開發售前購股權計劃，詳情載於財務報表附註28“Prospectus”prospectus of the Company dated 30 April 2018「招股章程」本公司日期為2018年4月30日之招股章程“RMB” or “Renminbi”Renminbi, the lawful currency of Mainland China「人民幣」人民幣，中國法定貨幣“SFO”the Securities and Futures Ordinance (Chapter 571 of the Laws of Hong Kong), as amended and supplemented from time to time「證券及期貨條例」香港法例第571章證券及期貨條例（經不時修訂及補充）“Share(s)”ordinary share(s) in the capital of our Company with a par value of HK$0.10 each「股份」本公司股本中每股面值0.10港元的普通股 4Tsit Wing International Holdings Limited Annual Report 2023Definitions (continued)釋義（續）於本年報內，除文義另有所指外，「聯繫人」、「關連人士」、「關連交易」、「控股股東」、「附屬公司」及「主要股東」等詞彙均具有上市規則賦予該等詞彙的涵義。本年報所載的若干金額及百分比數字已作出四捨五入的調整。因此，若干表格內所示的總計數字未必為其先前數字的算術總和。本年報所載以中文或其他語文命名的中國實體、企業、國民、設施及法規的英文翻譯僅供識別。倘中國實體、企業、國民、設施及法規的中文名稱與其英文翻譯存有任何歧異，概以中文名稱為準。* 僅供識別“Share Option Scheme”the share option scheme conditionally approved and adopted by the Company on 15 December 2017, details of which are set forth in Note 28 to the financial statements「購股權計劃」本公司於2017年12月15日有條件批准及採納的購股權計劃，詳情載於財務報表附註28“Share Option Schemes”the Pre-IPO Share Option Scheme and the Share Option Scheme「該等購股權計劃」首次公開發售前購股權計劃及購股權計劃“Shareholders”holder(s) of Shares「股東」股份持有人“Stock Exchange”The Stock Exchange of Hong Kong Limited「聯交所」香港聯合交易所有限公司In this Annual Report, the terms “associate”, “connected person”, “connect