保发集团二零二三年年报

Contents Corporate Information5Chairman’s Statement8Management Discussion and Analysis12Biographical Details of Directors and Senior Management30Report of the Directors36Corporate Governance Report57Environmental, Social and Governance Report77Independent Auditor’s Report129Consolidated Statement of Profit or Loss and Other Comprehensive Income136Consolidated Statement of Financial Position138Consolidated Statement of Changes in Equity140Consolidated Statement of Cash Flows143Notes to the Consolidated Financial Statements146Financial Summary316 Executive Directors Mr. Kan Kin Kwong(Chairman and Chief Executive officer)Ms. Shek Mei ChunMr. Chung Chi Keung Independent Non-executive Directors Mr. Fan Chor HoMr. Lee Ka WingMr. Wong Wai Keung Frederick Audit Committee Mr. Wong Wai Keung Frederick(Chairman)Mr. Lee Ka WingMr. Fan Chor Ho Remuneration Committee Mr. Lee Ka Wing(Chairman)Mr. Chung Chi KeungMr. Wong Wai Keung Frederick Nomination Committee Mr. Kan Kin Kwong(Chairman)Mr. Fan Chor HoMr. Lee Ka Wing Risk Management Committee Mr. Kan Kin Kwong(Chairman)Ms. Shek Mei ChunMr. Lee Ka Wing Company Secretary (2023118)(2023118) Ms. Tang Kam Man(Appointed on 8 November 2023)Mr. Tam Chun Wa(Ceased on 8 November 2023) Corporate Information Auditor 2023421 Moore CPA Limited (formerly known asMoore Stephens CPA Limited)(Appointed on 21 April 2023)Registered Public Interest Entity Auditors801–806 Silvercord, Tower 1, 30 Canton Road,Tsimshatsui, Kowloon,Hong Kong 301801-806 20234218835 Deloitte Touche Tohmatsu (Resigned on 21 April 2023) Certified Public AccountantsRegistered Public Interest Entity Auditors35/F, One Pacific Place88 QueenswayHong Kong Legal Advisers As to Hong Kong Law 2206-19 Loeb & Loeb LLP2206-19, Jardine House1 Connaught PlaceCentralHong Kong As to Cayman Islands Law Conyers Dill & Pearman29/F., One Exchange Square8 Connaught Place, CentralHong Kong Conyers Dill & Pearman829 Principal Bankers 253–261 The Bank of East Asia, LimitedEasey Commercial Building253–261 Hennessy RoadHong Kong 1 Bank of China (Hong Kong)No 1 Garden RoadCentralHong Kong Principal Share Registrar and Transfer Officein the Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands Hong Kong Branch Share Registrar 338233330104 Union Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth Point, Hong Kong Registered Office Cricket SquareHutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands Place of Business in Hong Kong andHeadquarter 126 26/FYHC TowerNo. 1 Sheung Yuet RoadKowloon BayHong Kong www.hkperjew.com.hk Company’s Website Address www.hkperjew.com.hk Stock Code 3326 3326 Chairman’s Statement Dear Shareholders, 20231231 On behalf of the board (the “Board”) of Directors (the“Director”)of Perfect Group International HoldingsLimited (the “Company”), it is my pleasure to present toyou the annual report of the Company and its subsidiaries(collectively referred to as the “Group”) for the year ended31 December 2023. Business review, outlook and prospects (a)(b)(c) The principal businesses of the Group are (a) designing,ma nufacturinga nd sa les of high-end f ine jeweller y(prima rilymounted wit h dia monds)(t he“Jeweller yBusiness”); (b) investment in and the development andsales and rental of properties for the Group’s integratedand comprehensive industry park located at 1st Ring RoadSouth Extension Foshan, Guangdong Province, the People’sRepublic of China (the “PRC”) (the “Property Business”) asan integrated and comprehensive industry park (the “PerfectGroup Jewellery Industry Park”); and (c) sales of electricitygenerated from the photovoltaic power generation system(the “Photovoltaic Power Generation Business”) with theAcquisition of Guangdong Kaisi. The Jewellery Business 20231231 During the year ended 31 December 2023, the JewelleryBusiness continued to be affected by a macroeconomicenvironment of heightened geopolitical tensions, increasinginterest rates and declining economic growth expectationwhich weakened the customer sentiment significantly.Despite the market uncertainties and externalities beyondour control, the Group were committed to participatingactively in various shows, fairs and exhibitions held in bothHong Kong and overseas. In addition, our sales team wasdevoted to visiting the overseas customers and solicitingmore sales orders from existing and potential customers. Outlook for the Jewellery Business 20241 In the first quarter of 2024, the Group is still affected bythe above continuous macroeconomic environment, andit is expected that the Jewellery Business in the futurewill still face challenges. The Group will be committed toenhanc