保发集团二零二三年年报

Annual Report 2023年度報告CMYCMMYCYCMYKai171333446979_Perfect Group AR2023 Cover_19.5mm_OP.pdf 1 17/4/2024 2:14 PM Contents目錄Corporate Information5公司資料Chairman’s Statement8主席報告Management Discussion and Analysis12管理層討論及分析Biographical Details of Directors and Senior Management30董事及高級管理人員履歷詳情Report of the Directors36董事會報告Corporate Governance Report57企業管治報告Environmental, Social and Governance Report77環境、社會及管治報告Independent Auditor’s Report129獨立核數師報告Consolidated Statement of Profit or Loss and Other Comprehensive Income136綜合損益及其他全面收益表Consolidated Statement of Financial Position138綜合財務狀況表Consolidated Statement of Changes in Equity140綜合權益變動表Consolidated Statement of Cash Flows143綜合現金流量表Notes to the Consolidated Financial Statements146綜合財務報表附註Financial Summary316財務概要 Corporate Information公司資料52023 Annual Report 年度報告Executive DirectorsMr. Kan Kin Kwong (Chairman and Chief Executive officer)Ms. Shek Mei ChunMr. Chung Chi KeungIndependent Non-executive DirectorsMr. Fan Chor HoMr. Lee Ka WingMr. Wong Wai Keung FrederickAudit CommitteeMr. Wong Wai Keung Frederick (Chairman)Mr. Lee Ka WingMr. Fan Chor HoRemuneration CommitteeMr. Lee Ka Wing (Chairman)Mr. Chung Chi KeungMr. Wong Wai Keung FrederickNomination CommitteeMr. Kan Kin Kwong (Chairman)Mr. Fan Chor HoMr. Lee Ka WingRisk Management CommitteeMr. Kan Kin Kwong (Chairman)Ms. Shek Mei ChunMr. Lee Ka WingCompany SecretaryMs. Tang Kam Man (Appointed on 8 November 2023)Mr. Tam Chun Wa (Ceased on 8 November 2023)執行董事簡健光先生（主席兼行政總裁）石美珍女士鍾志強先生獨立非執行董事范佐浩先生李家榮先生黃煒強先生審核委員會黃煒強先生（主席）李家榮先生范佐浩先生薪酬委員會李家榮先生（主席）鍾志強先生黃煒強先生提名委員會簡健光先生（主席）范佐浩先生李家榮先生風險管理委員會簡健光先生（主席）石美珍女士李家榮先生公司秘書鄧錦汶女士 (於2023年11月8日獲委任)譚鎮華先生 (於2023年11月8日停任) 6Perfect Group International Holdings Limited 保發集團國際控股有限公司Corporate Information公司資料AuditorMoore CPA Limited (formerly known as Moore Stephens CPA Limited) (Appointed on 21 April 2023)Registered Public Interest Entity Auditors801–806 Silvercord, Tower 1, 30 Canton Road,Tsimshatsui, Kowloon,Hong KongDeloitte Touche Tohmatsu (Resigned on 21 April 2023) Certified Public AccountantsRegistered Public Interest Entity Auditors35/F, One Pacific Place88 QueenswayHong KongLegal AdvisersAs to Hong Kong LawLoeb & Loeb LLP2206-19, Jardine House1 Connaught PlaceCentralHong KongAs to Cayman Islands LawConyers Dill & Pearman29/F., One Exchange Square8 Connaught Place, CentralHong KongPrincipal BankersThe Bank of East Asia, LimitedEasey Commercial Building253–261 Hennessy RoadHong KongBank of China (Hong Kong)No 1 Garden RoadCentral Hong Kong核數師大華馬施雲會計師事務所有限公司 （於2023年4月21日獲委任） 註冊公眾利益實體核數師香港九龍尖沙咀廣東道30號新港中心1座801-806室德勤‧關黃陳方會計師行（於2023年4月21日 辭任）執業會計師註冊公眾利益實體核數師香港金鐘道88號太古廣場一座35樓法律顧問有關香港法律樂博律師事務所有限法律責任合夥香港中環康樂廣場一號怡和大廈2206-19室有關開曼群島法律Conyers Dill & Pearman香港中環康樂廣場8號交易廣場一座29樓主要往來銀行東亞銀行有限公司香港軒尼詩道253 –261號依時商業大廈中 國 銀 行（ 香 港 ）有 限 公 司香港中環花園道1號 72023 Annual Report 年度報告Corporate Information公司資料Principal Share Registrar and Transfer Office in the Cayman IslandsConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman IslandsHong Kong Branch Share RegistrarUnion Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth Point, Hong KongRegistered OfficeCricket SquareHutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman IslandsPlace of Business in Hong Kong and Headquarter26/FY H C To w e rNo. 1 Sheung Yuet RoadKowloon BayHong KongCompany’s Website Addressw w w.hkperjew.com.hkStock Code3326開曼群島股份過戶登記總處 Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands香港股份過戶登記分處聯合證券登記有限公司香港北角英皇道338號華懋交易廣場2期33樓3301至04室註冊辦事處Cricket SquareHutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands香港營業地點及總部 香港九龍灣常悅道1號恩浩國際中心26樓公司網址w w w.hkperjew.com.hk股份代號3326 Chairman’s Statement主席報告8Perfect Group International Holdings Limited 保發集團國際控股有限公司Dear Shareholders,On behalf of the board (the “Board”) of Directors (the “Director”) of Perfect Group International Holdings Limited (the “Company”), it is my pleasure to present to you the annual report of the Company and its subsidiaries (collectively referred to as the “Group”) for the year ended 31 December 2023.Business review, outlook and prospectsThe principal businesses of the Group are (a) designing, manufacturing and sales of high-end fine jewellery (primarily mounted with diamonds) (the “Jewellery Business”); (b) investment in and the development and sales and rental of properties for the Group’s integrated and comprehensive industry park located at 1st Ring Road South Extension Foshan, Guangdong Province, the People’s Republic of China (the “PRC”) (the “Property Business”) as an integrated and comprehensive industry park (the “Perfect Group Jewellery Industry Park”); and (c) sales of electricity generated from the photovoltaic power generation system (the “Photovoltaic Power Generation Business”) wi