老恒和酿造年报2023

目錄CONTENTS 財務摘要2Financial Highlights五年財務概要3Five Year Financial Summary主席報告4Chairman’s Statement公司資料10Corporate Information董事及高級管理人員履歷13Profile of Directors and Senior Management管理層討論與分析18Management Discussion and Analysis企業管治報告31Corporate Governance Report董事會報告53Directors’ Report獨立核數師報告68Independent Auditor’s Report綜合損益及其他全面收益表75Consolidated Statement of Profit or Loss and OtherComprehensive Income綜合財務狀況表76Consolidated Statement of Financial Position綜合權益變動表78Consolidated Statement of Changes in Equity綜合現金流量表80Consolidated Statement of Cash Flows綜合財務報表附註82Notes to the Consolidated Financial Statements FINANCIAL HIGHLIGHTS財務摘要 截至二零二三年十二月三十一日止年度的收入 為 人 民 幣258.8百 萬 元，較 二 零 二 二 年 人民幣271.6百萬元減少4.7%。 •Revenue for the year ended 31 December 2023 amounted toRMB258.8 million, representing a decrease of 4.7% from RMB271.6million recorded in 2022.• 截至二零二三年十二月三十一日止年度的毛利為人民幣74.1百萬元，較二零二二年人民幣74.8百萬元減少0.9%。 •Gross profit for the year ended 31 December 2023 amounted toRMB74.1 million, representing a decrease of 0.9% from RMB74.8million recorded in 2022.• 截至二零二三年十二月三十一日止年度的本公 司 普 通 權 益 持 有 人 應 佔 虧 損 為 人 民 幣524.3百萬元，較二零二二年人民幣486.3百萬元增加7.8%。 •Loss attributable to ordinary equity holders of the Company for theyear ended 31 December 2023 amounted to RMB524.3 million,representing an increase of 7.8% from RMB486.3 million recorded in2022.• 董 事 會 不 建 議 就 截 至 二 零 二 三 年 十 二 月三十一日止年度派付期末股息。 •The Board does not recommend the payment of a final dividend forthe year ended 31 December 2023.• FIVE YEAR FINANCIAL SUMMARY五年財務概要 本 集 團 過 去 五 個 財 政 年 度 的 業 績、資產及負債摘要（摘錄自已公佈的經審核綜合財務報表）載列如下： A summary of the results, assets and liabilities of the Group for the last fivefinancial years, as extracted from the published audited consolidatedfinancial statements is set out below: CHAIRMAN’S STATEMENT主席報告 本人非常榮幸地代表老恒和釀造有限公司（「」或「」）董事（「」）會（「」），提呈本公司及其附屬公司（統稱「」）或（「」）截至二零二三年十二月三十一日止財年的年報。 It is a great honour for me, on behalf of the board (the“Board”) of directors(the“Directors”) of Honworld Group Limited (the“Company”or“LaoHeng He”), to present the annual report of the Company and itssubsidiaries (collectively, the“Group”or“we”) for the financial year ended31 December 2023. BUSINESS REVIEW 我們是中華人民共和國（「」）的領先調味品生產商之一。我們提供優質、健康的原釀料酒以及其他 調 味 品，包 括 原 釀 醬 油、原 釀 醋、黃 豆 醬、麻油、腐乳、複合調味料等產品。於二零二三年，我們取得如下成就： We are one of the leading manufacturers of condiment products in thePeople’s Republic of China (the“PRC”or“China”). We offer high qualityand healthy brewed cooking wine as well as other condiments, includingnaturally-brewed soy sauce, naturally-brewed vinegar, soybean paste,sesame oil, fermented bean curd and compound condiments. In 2023, weattained the following achievements: 一、我們被中國農業農村部、國家發展和改革委員會等多部門聯合審定為「農業產業化國家重點龍頭企業」的稱號； 1.We were jointly designated by the Ministry of Agriculture and RuralAffairs of the PRC, the National Development and ReformCommission and other departments as the“National Key LeadingAgricultural Industrialisation Enterprise (農業產業化國家重點龍頭企業)”; 二、我們的產品500ml老恒和五年陳釀料酒被浙江省食品工業協會認定為「浙江省名特優食品」及納入中國特色風味食品標誌性產品名錄； 2.Our 500ml five-year brewed Lao Heng He cooking wine wasrecognised as“Zhejiang Province Famous, Special and ExcellentFood (浙 江 省 名 特 優 食 品)”by the Zhejiang Food IndustryOrganisation (浙江省食品工業協會) and included in the Catalogueof Chinese Characteristic and Flavourful Food Iconic Products (中國特色風味食品標誌性產品名錄); 三、我們的產品花雕料酒王在中國第十八屆國際酒業博覽會暨2023穀物釀造料酒評選中，獲得2023穀物釀造料酒醞味獎稱號； 3.Our product, the king of Huadiao cooking wine (花 雕 料 酒 王), wasawarded the title of 2023 Cereal-based Brew Cooking Wine FlavorAward (2023穀 物 釀 造 料 酒 醞 味 獎) at the 18th China InternationalAlcoholic Drinks Expo & the 2023 Cereal-based Brewed CookingWine Evaluation; 四、「老 恒 和 料 酒」品 牌 在《快 消 品 周 刊》中 獲 得2023年度線下料酒「2023料酒暢銷金品」稱號及在2023年線下銷售市場佔有率為17.1%連續7年蟬聯行業第一；及 4.Lao Heng He cooking wine (老 恒 和 料 酒) was awarded the title of“2023 Best-selling Cooking Wine (2023料 酒 暢 銷 金 品)”by FMCGWeekly (快消品週刊) for offline sales of cooking wines in 2023 andthe market share of the Group’s offline sales of cooking wines was17.1% in 2023, ranking first in the industry for seven consecutiveyears; and 五、老恒和農產品生物釀造省級重點農業企業研究院，被浙江省科學技術廳再次驗收予以通過。 5.Our Lao Heng He Agricultural Products Biobrewing Provincial KeyAgricultural Enterprise Research Institute (老恒和農產品生物釀造省級 重 點 農 業 企 業 研 究 院) was once again approved by theDepartment of Science and Technology of Zhejiang Province. CHAIRMAN’S STATEMENT主席報告 於二零二三年，國家疫情防控的「後座力」與市場復蘇的預期，消費市場冷熱交替及全球經濟衰退，通貨膨脹，財政危機，貿易戰加劇等因素影響，消費購買力持續下降，同時，調味品行業依然受到原材料成本上漲、賽道內卷、消費疲軟等因素影響，整 個 調 味 品 消 費 預 期 並 不 樂 觀，所 有企業業績增長都普遍面臨巨大壓力。上半年，受疫情全面放開利 好，整 體 消 費 市 場 及 各 渠 道 環 節 呈現積極的態勢。下半年，經濟復蘇並未呈現，相反形勢更加嚴峻，動銷持續變慢，導致經銷商庫存周轉加長，進貨 頻 次 降 低。本 集 團 在 上 述 日 益 嚴 峻形勢下通過加大促銷力度、開展百日攻堅、核心樣板店、產品促銷等多種方式促進產品的銷售增長。 In 2023, as nationwide pandemic measures continued to cast a longshadow over the market’s expectation for recovery and the consumptionmarket veered between highs and lows, consumers’purchasing powercontinued to decline under the influence of various factors including globalecon