佳华百货控股年报 2023

Contents目錄 公司資料2–5董事長報告6–9董事及高層管理人員簡歷10–14管理層討論及分析15–38企業管治報告39–52董事會報告53–66獨立核數師報告67–74綜合全面收益表75綜合財務狀況表76–77綜合權益變動表78綜合現金流量表79–80綜合財務報表附註81–189物業詳情190五年財務概要191–192 Corporate InformationChairman’s StatementBiography of Directors and Senior ManagementManagement Discussion and AnalysisCorporate Governance ReportReport of the DirectorsIndependent Auditor’s ReportConsolidated Statement of Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsParticulars of PropertiesFive-Year Financial Summary CORPORATE INFORMATION公司資料 股份代號00602 STOCK CODE00602 註冊辦事處 REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 香港總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港九龍尖沙咀廣東道5號海港城海洋中心7樓715室 Suite 715, 7th FloorOcean Centre, Harbour City5 Canton RoadTsimshatsuiKowloonHong Kong 中國總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN THE PRC 中國深圳市寶安中心區新湖路246號佳華名苑4樓 4/FJiahua Ming YuanNo. 246 Xinhu RoadBaoan Central DistrictShenzhenThe PRC 公司網站www.szbjh.com COMPANY WEBSITEwww.szbjh.com 核數師香港立信德豪會計師事務所有限公司執業會計師及香港註冊公眾利益實體核數師 AUDITOR BDO LimitedCertified Public Accountants and Registered PublicInterest Entity Auditor25th FloorWing On Centre111 Connaught Road CentralHong Kong 香港干諾道中111號永安中心25樓 授權代表莊陸坤先生何悅利先生 AUTHORISED REPRESENTATIVES Mr. Zhuang Lu KunMr. Ho Yuet Lee, Leo Corporate Information (Continued)公司資料（續） 公司法律顧問香港法律 胡關李羅律師行香港中環康樂廣場1號怡和大廈26樓 LEGAL ADVISERS TO THE COMPANYAs to Hong Kong law Woo Kwan Lee & Lo26th Floor, Jardine House1 Connaught PlaceCentralHong Kong 開曼群島法律 As to the Cayman Islands lawConyers Dill & PearmanCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Dill & PearmanCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 中國法律 As to PRC law 廣東品方律師事務所中國深圳市寶安二區龍井路華業大廈412–415室 Guangdong Pinfang Law FirmRoom 412–415Huaye Building Longjin RoadBaoan Second DistrictShenzhenThe PRC 主要股份過戶登記處 PRINCIPAL SHARE REGISTRARAND TRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1100Cayman Islands 香港股份過戶登記分處 BRANCH SHARE REGISTRAR AND TRANSFEROFFICE IN HONG KONG 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong Location of Jiahua Storesand Shopping Malls 佳華商場及購物中心位置圖 Chairman’sStatement董事長報告 CHAIRMAN’S STATEMENT董事長報告 Zhuang Lu Kun莊陸坤Chairman董事長 業務回顧 BUSINESS REVIEW 年內，受內房行業產生之問題影響，實體零售業仍面臨重大壓力，零售巨頭關店情況已趨穩定，實體零售業逐漸回暖。零售業除受高租金，高工資及其他成本等不斷上脹之營運情況外，龍頭電商對傳統零售業的影響逐步浮現。經營環境不佳，集團於本年取得一般的營運業績。 During the year, the emerging of the problem in domestic real estateindustry has affected traditional department stores which facedsignificant pressure, with the continuous closure of stores by retailgiants in most city area. The retail business has been recovering. Theimpact upon the operation in the retail industry posed by the surgeof e-business gradually surfaced, not to mention the effect broughtby high rents, high wage and other rising costs. Due to unfavourablebusiness environment, the Group has performed fair operating results. Chairman’s Statement (Continued)董事長報告（續） 零售行業普遍面臨疫情影響，集團面對各種負面因素，在調整轉型中取得一般的經營業績。於截至二零二三年十二月三十一日止年度，本集團錄得收入約為人民幣354,000,000元，比去年上升約5.6%； 銷售商品之毛利率約為人民幣29,000,000元，比去年上升約96.6%；本公司權益持有人應佔虧損約為人民幣152,600,000元，比去年上升約46.9%，主要由於年內對虧損零售店之減值準備，包括物業，廠房及設備，使用權資產，及無形資產，及其他應收之減值損失；收入下降的主要原因為銷售貨品，專賣銷售所得佣金，及來自金融服務之財務收入均錄得下跌；而投資物業租金收入，分租店鋪物業的租金收入，及分租購物中心的租金收入均錄得上升。 Retail industry was generally operating under difficulties. Despite thenegative factors, the Group has made changes to its operation andrecorded a fair operating result. For the year ended 31 December 2023,the Group has recorded revenue of approximately RMB354.0 million,representing an YOY increase of approximately 5.6%. Gross profit ofsales of goods was approximately RMB29.0 million, representing anYOY increase of approximately 96.6%, and loss attributable to ownersof the Company was approximately RMB152.6 million, representingan YOY increase of approximately 46.9%, mainly attributable to theprovision of impairment losses on property, plant and equipment,right-of-use assets and intangible assets of existing loss-making retailstores, and impairment loss on loan receivables. Revenue decreasewas principally attributable to the general decline in consumption spiritin the society during the pandemic. Sales of goods, commissions fromconcessionaire sales and interest income from financing services weredecreased, while rental income from investment properties, rentalincome from subleasing of shop premises, rental in