开源控股年报 2023

(Incorporated in Bermuda with limited liability)()(Stock Code: 1215) ANNUAL REPORT2023 CONTENTS目錄 2-34-67-1819-2122-4344-6061-6566-7778-84858687-888990-9192-187188 Corporate InformationCEO’s StatementManagement Discussion and AnalysisDirectors’ ProfileCorporate Governance ReportEnvironmental, Social and Governance ReportRisk Management and Internal Control ReportDirectors’ ReportIndependent Auditors’ ReportConsolidated Statement of Profit or LossConsolidated Statement of Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Financial StatementsFive Year Financial Summary 公司資料 董事會執行董事 BOARD OF DIRECTORSExecutive DirectorsMr. Xue Jian(Chief Executive Officer)Mr. Law Wing Chi, Stephen Independent non-executive Directors 獨立非執行董事 Mr. Tam Sun WingMr. Ng Ge BunMr. He YiMs. Kwok Pui Ha AUDIT COMMITTEE 審核委員會 Mr. Tam Sun Wing(Chairman)Mr. Ng Ge BunMr. He YiMs. Kwok Pui Ha REMUNERATION COMMITTEE 薪酬委員會 Mr. Tam Sun Wing(Chairman)Mr. Law Wing Chi, StephenMr. He YiMr. Ng Ge BunMs. Kwok Pui Ha NOMINATION COMMITTEE 提名委員會 Mr. Ng Ge Bun(Chairman)Mr. Law Wing Chi, StephenMr. He YiMr. Tam Sun WingMs. Kwok Pui Ha COMPANY SECRETARYMr. Law Wing Chi, Stephen 公司秘書 STOCK CODE1215 股份代號1215 網址www.kaiyuanholdings.com WEBSITEwww.kaiyuanholdings.com 主要股份過戶登記處 PRINCIPAL REGISTRAR MUFG Fund Services (Bermuda) Limited4th FloorNorth Cedar House41 Cedar AvenueHamilton, HM12Bermuda MUFG Fund Services (Bermuda) Limited4th FloorNorth Cedar House41 Cedar AvenueHamilton, HM12Bermuda CORPORATE INFORMATION公司資料 股份過戶登記處1617 SHARE REGISTRAR Tricor Tengis Limited17th Floor, Far East Finance Centre16 Harcourt RoadHong Kong 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 香港主要辦事處17828 PRINCIPAL OFFICE IN HONG KONG 28th Floor, Chinachem Century Tower178 Gloucester Road, WanchaiHong Kong AUDITORS 核數師 97927 Ernst & YoungCertified Public Accountants27th Floor, One Taikoo Place979 King’s Road, Quarry BayHong Kong SOLICITORS 律師 1544 K&L Gates44th Floor, Edinburgh TowerThe Landmark15 Queen’s Road CentralHong Kong 主要往來銀行 PRINCIPAL BANKER The Hong Kong & Shanghai Banking Corporation Limited 行政總裁報告書 On behalf of the board (the “Board”) of directors (the “Directors”) of KaiYuan Holdings Limited (the “Company”) together with its subsidiaries(collectively referred to as the “Group” or “Kai Yuan”), I now present theresults of the Group for the year ended 31 December 2023 (the “Year”),together with the comparative figures for the year ended 31 December2022 (the “Preceding Year”). The Group recorded a loss of approximately HK$2.4 million for theYear, as compared to the loss of approximately HK$41.1 million for thePreceding Year. The reduction in the expected loss for the Year is mainlyattributable to the increase in the Group’s revenue and gross profitcontributed by the Paris Marriott Hotel Champs-Elysees (“Paris MarriottHotel”) to approximately HK$293.6 million and approximately HK$9.0million, respectively for the Year; but compensated by (i) the increase inthe provision for expected credit loss on the loan granted to an associateto approximately HK$8.2 million for the Year; and (ii) the record of theprovision for expected credit loss from the unsecured convertible bondsinvested by the Company of approximately HK$11.3 million for the Year. 2,400,00041,100,000Paris Marriott HotelChamps-ElyseesParis Marriott Hotel293,600,0009,000,000(i)8,200,000(ii)11,300,000 酒店經營 HOTEL OPERATION 293,600,000153,500,00091.3%Paris Marriott HotelParis Marriott Hotel80192 The Group recorded the revenue of approximately HK$293.6 million fromthe hotel operation segment, representing an increase of approximately91.3%, from the approximately HK$153.5 million for the Preceding Year.The increase in revenue of the hotel operation segment for the Yearwas mainly attributable to the increase in revenue contributed by theParis Marriott Hotel. The Paris Marriott Hotel was partially closed in thePreceding Year to carry out phase 1 renovation of 80 guestrooms (the“Phase 1 Renovation”). As a result, the number of guestrooms availablefor sale was reduced. Phase 1 Renovation was completed in October2022. During the Year, all 192 rooms of the hotel were available to receiveguests, therefore resuming the number of room nights available forsale during the Year. Leisure travellers from the US and the Middle Eastcontinued to return to France, together with the various major eventsthat took place in Paris throughout the Year, contributed to the hotel’saverage daily rate and revenue per available room rising significantlybeyond the pre-coronavirus pandemic levels. All these contributed tothe increase in gross profit recorded in this segment during the Year ascompared to the gross loss recorded in the Preceding Year. 行政總裁報告書 於聯營公司之權益 INTERESTS IN AN ASSOCIATE A loan was granted