利民实业2023 年报

利民實業有限公司二零二三年年報1Corporate Information公司資料2Chairman’s Statement主席報告3Management Discussion and Analysis管理層討論及分析7Biographical Details of Directors and Senior Management公司董事及高級管理人員簡介12Report of the Directors董事會報告16Corporate Governance Report企業管治報告28Independent Auditor’s Report獨立核數師報告46Consolidated Statement of Profit or Loss綜合損益表56Consolidated Statement of Profit or Loss and綜合損益及其他全面收益表57other Comprehensive IncomeConsolidated Statement of Financial Position綜合財務狀況表58Consolidation Statement of Changes in Equity綜合權益變動表59Consolidated Statement of Cash Flows綜合現金流量表61Notes to the Consolidated Financial Statements綜合財務報表附註63Five Years Financial Summary五年財務摘要144 Corporate Information公司資料 BOARD OF DIRECTORS 黃文顯博士（主席）黃英敏先生（副主席）莫健興先生 Executive Directors Dr. WONG, Man Hin Raymond(Chairman)Mr. WONG, Ying Man John(Vice Chairman)Mr. MOK, Kin Hing Non-Executive DirectorsDr. WONG, Kin Lae WilsonMr. XIONG, Zhengfeng (resigned on 21 December 2023)Mr. WONG, Ying Kit David 黃乾利博士熊正峰先生（已於2023年12月21日辭任）黃英傑先生 羅廣信先生凌潔心女士高少豐博士 Independent Non-Executive DirectorsMr. LO, Kwong Shun WilsonMs. LING, Kit Sum ImmaDr. KO, Siu Fung Stephen PRINCIPAL BANKERS 東亞銀行有限公司上海商業銀行有限公司 The Bank of East Asia, LimitedShanghai Commercial Bank Limited AUDITORS 羅申美會計師事務所執業會計師香港銅鑼灣恩平道二十八號利園二期二十九樓 RSM Hong KongCertified Public Accountants29th Floor, Lee Garden Two28 Yun Ping RoadCauseway Bay, Hong Kong 廖佩儀女士 COMPANY SECRETARYMs. Liu Pui Yee REGISTERED OFFICE 香港新界沙田安平街8號偉達中心18樓1801-1813室 Rooms 1801-1813, 18th FloorGrandtech Centre8 On Ping StreetShatin, New TerritoriesHong Kong SHARE REGISTRARS AND TRANSFER OFFICE 香港中央證券登記有限公司香港皇后大道東183號合和中心17樓1712-1716室 Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th FloorHopewell Centre183 Queen’s Road EastHong Kong Chairman’s Statement主席報告 本人欣然提呈利民實業有限公司及其附屬公司（統稱「」）截至2023年12月31日止年度之年度業績。 I am pleased to present the annual results of the Companyand its subsidiaries (collectively the “Group”) for the yearended 31 December 2023. 於冠狀病毒疫情後首年的2023財政年度（「」），本集團面臨持續的地緣政治緊張局勢、利率上升導致的通脹壓力及全球銷售需求減少、以及中華人民共和國（「」）房地產業的金融衝擊等嚴峻挑戰。為了減輕該等不明朗因素的影響，本集團選擇實施審慎的財政策將安全庫存降至最優水平，同時通過以下措施優化固定成本：一方面為已確定的新業務審慎投資新機器，一方面採取的有效的成本削減措施以應對因客戶不再居於家中並在健康相關消費產品方面有所花費而導致的全球空氣淨化器產類別的銷售需求大幅驟降。 During the financial year (“FY”) of 2023, the first post-COVIDyear, the Group faced strong challenges of continuousgeopolitical tensions, rising interest rates that resulted ininflationary pressures and lower sales demand worldwide,and the financial shocks in the real estate industry in thePeople’s Republic of China (the “PRC”). To alleviate theimpact of these uncertainties, the Group opted to exercisefinancial prudence to lower safety stock to an optimal level,and to optimize fixed costs by investing in new machineriesprudently for confirmed new business, and adopting efficientcost cutting measures to cope with significant suddendrop in sales demand worldwide in the air purifier productcategory as consumers no longer stayed home and spentmoney on health related consumer products. 儘管存在所有該等經濟、地緣政治及疫情不明朗因素，於2023財政年度，本集團成功應對每一項挑戰並在產品類別方面新推出了多款幫助在家聚會或外出的客戶均會愉快的創新產品。此外，本集團專注於能讓消費者外出工作或遊玩時不再佩戴口罩而擁有整潔儀容的產品。本集團針對重視產品多元化的客戶採取其他營銷策略，如在細分市場推出將在社交媒體上走紅的新產品。例如，本集團成功幫助一名客戶推出一系列創新飲料產品，包括可提升酒吧及酒館顧客體驗的高端產品系列以及供家庭及聚會使用更實惠的家用產品系列。 Despite all these economic, geopolitical and pandemicuncertainties, the Group managed to tackle each challengeand launch more new innovative products during FY2023in product categories that helped consumers have a greattime when they had gatherings at home or when they wentout. The Group also focused on products that would giveconsumers neat appearance as they no longer wear maskswhen going out to work or having fun outside. The Groupadopted alternative marketing strategies with our customersthat emphasized product diversification, such as launchingof new products in niche markets that would go viral in thesocial media. For example, the Group successfully helpedone of its customers launch a series of innovative beverageproducts, including a premium product line which wouldenhance customer experience in bars and pubs and amore affordable home product line for use at home andgatherings. Chairman’s Statement主席報告 由於在細分市場成功推出新產品，本集團於2023財政年度 的 綜 合 營 業 額 增 至 港 幣1,362,732,000元， 較 去 年 同期 的 綜 合 營 業 額 增 加 約28.19%。 本 集 團 的 淨 溢 利 為 港幣67,871,000元，較2022年財政年度同期的淨溢利港幣30,504,000元 增 加 約122.50%； 每 股 基 本 盈 利 港 幣13.54仙（2022財政年度淨溢利為港幣30,504,000元，每股基本盈利港幣6.09仙）。淨溢利大幅增加乃歸因於本集團的業務從後冠狀病毒疫情時代復甦及控制成本，以及一系列有利的宏觀經濟因素：美元強勁、英鎊升值、人民幣貶值、利率上升等增加了本集團的利息收入。儘管在中國及香港以外的全球地區恢復正常生活導致對空氣淨化產品的需求下降，但本集團已成功推出消費者在後冠狀病毒疫情時代會購買的新消費品。 As a result of the successful launch of new products in nichemarkets, for FY2023, the Group’s consolidated turnoverincreased to HK$1,362,732,000, representing an increase ofapproximately 28.19% as compared with the consolidatedturnover of same period in the previous year. Net profit ofthe Group was HK$67,871,000, representing an increaseof approximately 122.50%, as compared with the netprofit of HK$30,504,000 for the same period in F