泓基集团2023 年报

(incorporated in the Cayman Islands with limited liability)(於開曼群島註冊成立的有限公司)Stock Code股份代號: 2535 年報ANNUAL REPORT2023 Contents目錄 Corporate Information公司資料2Financial Highlights財務摘要5Chairman’s Statement主席報告6Management Discussion and Analysis管理層討論及分析9Biography of Directors and Senior Management董事及高級管理層履歷18Corporate Governance Report企業管治報告26Report of the Directors董事會報告48Environmental, Social and Governance Report環境、社會及管治報告76Independent Auditor’s Report獨立核數師報告115Consolidated Statement of Comprehensive Income綜合全面收益表123Consolidated Statement of Financial Position綜合財務狀況表124Consolidated Statement of Changes in Equity綜合權益變動表126Consolidated Statement of Cash Flows綜合現金流量表127Notes to the Consolidated Financial Statements綜合財務報表附註128Summary of Financial Information財務資料概要219 Corporate Information公司資料 BOARD OF DIRECTORS 董事會 執行董事陳鑫基先生（行政總裁）陳鑫江先生陳淑雯女士 Executive DirectorsMr. Chan Kam Kei(Chief Executive Officer)Mr. Chan Kam KongMs. Chan Suk Man 非執行董事陳永康先生（主席）蔡植昌女士 Non-executive DirectorsMr. Chan Wing Hong(Chairman)Ms. Choi Chick Cheong 獨立非執行董事車灝華先生余俊傑先生廖志崑先生 Independent non-executive DirectorsMr. Cha Ho WaMr. Yu Chun KitMr. Liu Chi Kwun Albert 審核委員會余俊傑先生（主席）車灝華先生廖志崑先生 AUDIT COMMITTEE Mr. Yu Chun Kit(Chairperson)Mr. Cha Ho WaMr. Liu Chi Kwun Albert 薪酬委員會車灝華先生（主席）陳鑫基先生余俊傑先生 REMUNERATION COMMITTEE Mr. Cha Ho Wa(Chairperson)Mr. Chan Kam KeiMr. Yu Chun Kit 提名委員會陳鑫基先生（主席）廖志崑先生余俊傑先生 NOMINATION COMMITTEE Mr. Chan Kam Kei (Chairperson)Mr. Liu Chi Kwun AlbertMr. Yu Chun Kit REGISTERED OFFICE IN THE CAYMAN ISLANDS 開曼群島註冊辦事處 Suite 102, Cannon PlaceP.O. Box 712North Sound Rd.George TownGrand Cayman KY1-9006Cayman Islands Suite 102, Cannon PlaceP.O. Box 712North Sound Rd.George TownGrand Cayman KY1-9006Cayman Islands 總部及香港主要營業地點 HEADQUARTERS AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港新界荃灣沙咀道362號全發商業大廈15樓1510-1511室 Room 1510-1511, 15th FloorFortune Commercial Building362 Sha Tsui RoadTsuen Wan, New TerritoriesHong Kong 2WK Group (Holdings) Limited˙泓基集團（控股）有限公司 Corporate Information公司資料 授權代表陳淑雯女士譚漢輝先生 AUTHORISED REPRESENTATIVES Ms. Chan Suk ManMr. Tam Hon Fai 開曼群島股份過戶登記總處 CAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Appleby Global Services (Cayman) Limited71 Fort StreetPO Box 500George TownGrand Cayman KY1-1106Cayman Islands Appleby Global Services (Cayman) Limited71 Fort StreetPO Box 500George TownGrand Cayman KY1-1106Cayman Islands 公司秘書譚漢輝先生執業會計師 COMPANY SECRETARY Mr. Tam Hon FaiCertified Public Accountant AUDITOR 核數師 羅兵咸永道會計師事務所執業會計師註冊公眾利益實體核數師香港中環太子大廈22樓 PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22/F, Prince’s BuildingCentralHong Kong COMPLIANCE ADVISER 合規顧問 均富融資有限公司香港金鐘夏愨道18號海富中心1座27樓2701室 Grande Capital LimitedRoom 2701, 27/F, Tower 1Admiralty Centre18 Harcourt Road, AdmiraltyHong Kong 本公司之法律顧問有關香港法律柯伍陳律師事務所香港中環康樂廣場8號交易廣場第三座19樓 LEGAL ADVISER TO THE COMPANY As to Hong Kong lawONC Lawyers19/F, Three Exchange Square8 Connaught PlaceCentralHong Kong 主要往來銀行香港上海滙豐銀行有限公司香港皇后大道中1號 PRINCIPAL BANKER The Hongkong and Shanghai Banking Corporation Limited1 Queen’s Road CentralHong Kong Corporate Information公司資料 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 寶德隆證券登記有限公司香港北角電氣道148號21樓2103B室 Boardroom Share Registrars (HK) Limited2103B, 21/F148 ElectricRoadNorth PointHong Kong 公司網站www.wing-kei.com.hk COMPANY’S WEBSITEwww.wing-kei.com.hk 投資者關係聯繫方式info@wing-kei.com.hk INVESTOR RELATIONS CONTACTinfo@wing-kei.com.hk STOCK CODE2535 Financial Highlights財務摘要 For the year ended 31 December 2023截至 2023 年 12 月 31 日止年度 財務摘要 FINANCIAL HIGHLIGHTS •收益由截至2022年12月31日止年度約336.4百萬港元增加約33.8百萬港元或10.1%至截至2023年12月31日止年度約370.2百萬港元。 •Revenue increased by approximately HK$33.8 million or10.1%, from approximately HK$336.4 million for the yearended 31 December 2022 to approximately HK$370.2 millionfor the year ended 31 December 2023. •毛利由截至2022年12月31日止年度約66.9百萬港元增加約4.2百萬港元或6.2%至截至2023年12月31日止年度約71.1百萬港元。 •Gross profit increased by approximately HK$4.2 million or6.2%, from approximately HK$66.9 million for the year ended31 December 2022 to approximately HK$71.1 million for theyear ended 31 December 2023. •本集團於截至2023年12月31日止年度錄得本公司擁有人應佔溢利約25.2百萬港元（2022年：約39.3百萬港元）。 •The Group recorded a profit attributable to owners of theCompany of approximately HK$25.2 million for the yearended 31 December 2023 (2022: approximately HK$39.3million). •Basic earnings per share was approximately HK1.7 centsfor the year ended 31 December 2023 (2022: approximatelyHK2.6 cents). •截至2023年12月31日止年度，每股基本盈利約為1.7港仙（2022年：約2.6港仙）。 •董事會議決不建議就截至2023年12月31日止年度派付末期股息。 •The Board resolved not to recommend the payment of a finaldividend for the year ended 31 December 2023. Chairman’s Statement主席報告 尊敬的各位股東： Dear Shareholders, The board (the “Board”) of directors (the “Directors”) of WKGroup (Holdings) Limited (the “Company”) is pleased to presentthe consolidated financial statements of the Company and itssubsidiaries (collectively, the “Group”) for the yea