稀镁科技2023周年报告

目錄CONTENTS 47獨立核數師報告Independent Auditors’ Report56綜合損益及其他全面收入表Consolidated Statement of Profit or Loss andOther Comprehensive Income58綜合財務狀況表Consolidated Statement of Financial Position60綜合權益變動表Consolidated Statement of Changes in Equity62綜合現金流量表Consolidated Statement of Cash Flows64財務報表附註Notes to Financial Statements179財務概要Financial Summary 2公司資料Corporate Information4主席報告Chairman’s Statement10管理層討論及分析Management Discussion and Analysis20企業管治報告Corporate Governance Report34董事及高級管理人員簡介Directors and Senior Management Profiles37董事會報告Report of the Directors 公 司 資 料CORPORATE INFORMATION 註冊辦事處 董事 REGISTERED OFFICE DIRECTORS Clarendon House2 Church StreetHamilton HM11Bermuda Clarendon House2 Church StreetHamilton HM11Bermuda 執行董事：沈世捷（主席兼行政總裁）池斯樂 Executive Directors: Shum Sai Chit(Chairman and Chief Executive Officer)Chi Sile 獨立非執行董事： 鄺炳文張省本林鵬軒 Independent Non-executive Directors: PRINCIPAL PLACE OF BUSINESS 主要辦事處 Kwong Ping ManCheung Sound PoonLin Pengxuan 香港九龍尖沙咀海港城港威大廈第5座16樓 16th Floor, Tower 5The GatewayHarbour cityTsim Sha Tsui, KowloonHong Kong 審核委員會 AUDIT COMMITTEE 鄺炳文（主席）張省本林鵬軒 Kwong Ping Man(Chairman)Cheung Sound PoonLin Pengxuan 百慕達主要股份過戶登記處及轉讓登記處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN BERMUDA Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria Street, PO Box HM 1624Hamilton HM 10Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria Street, PO Box HM 1624Hamilton HM 10Bermuda 薪酬委員會 REMUNERATION COMMITTEE 沈世捷（主席）鄺炳文張省本 Shum Sai Chit(Chairman)Kwong Ping ManCheung Sound Poon 提名委員會 香港股份過戶登記分處及轉讓登記處 NOMINATION COMMITTEE BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 沈世捷（主席）鄺炳文林鵬軒 Shum Sai Chit(Chairman)Kwong Ping ManLin Pengxuan 卓佳秘書商務有限公司香港夏慤道16號遠東金融中心17樓 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 公司秘書樊國民 COMPANY SECRETARY Fan Kwok Man, Raymond 網址 WEBSITE 核數師 AUDITORS http://www.remt.com.hk http://www.remt.com.hk 上會栢誠會計師事務所有限公司執業會計師註冊公眾利益實體核數師香港九龍尖沙咀天文道8號19樓1903A-1905室 Prism Hong Kong and Shanghai LimitedCertified Public AccountantsRegistered Public Interest Entity AuditorUnit 1903A-1905, 19/F.,8 Observatory Road,Tsim Sha Tsui,Hong Kong 股票代號00601 STOCK CODE00601 主要往來銀行 PRINCIPAL BANKERS 王道商業銀行股份有限公司星展銀行（香港）有限公司 O-Bank Co., LtdDBS Bank (Hong Kong) Limited 主 席 報 告 CHAIRMAN’S STATEMENT 本人謹代表本公司董事會（「董事會」）欣然提呈稀鎂科技集團控股有限公司（「本公司」）及其附屬公司（統稱「稀鎂科技」或「本集團」或「集團」）截至二零二三年十二月三十一日止年度（「年內」）之業績以供各位利益相關者省覽。 On behalf of the Board of Directors (the “Board”), I am pleased to present the annual results of Rare EarthMagnesium Technology Group Holdings Limited (the “Company”) and its subsidiaries (collectively, the “REMTGroup” or the “Group”) for the year ended 31 December 2023 (the “Year”) for all stakeholders to review. 「鎂價持續下行觸及三年最低」 “Magnesium prices continue to decline, reaching a three-year low” 2023年，全球經濟增速放緩，經濟大環境欠佳。中國的鎂錠價格整體呈下降趨勢，儘管在4月中旬、5月中旬和9月下旬曾短暫回升，但從10月中旬開始持續下跌。2023年鎂的平均月度價格從1月份的21,811元╱噸下降到12月份的20,433元╱噸，全年平均價格為21,953元╱噸，較去年同期下降了27.5%，達到了三年來的最低點。2024年開年以來鎂市依然承壓延續回落，鎂價繼續下探底部，下遊採購普遍謹慎，工廠企業虧損嚴重，金屬鎂市場壓力重重。 In 2023, the global economy experienced a slowdown, and the overall economic environment was unfavorable.The price of magnesium ingots in China showed a downward trend. Although there were temporary rebounds inmid-April, mid-May, and late September, the decline continued from mid-October. The average monthly priceof magnesium in 2023 decreased from 21,811 yuan/ton in January to 20,433 yuan/ton in December. The averageprice for the whole year was 21,953 yuan/ton, a decrease of 27.5% compared to the same period last year,reaching the lowest point in three years. Since the beginning of 2024, the magnesium market has continued todecline under pressure. Magnesium prices continue to explore the bottom, downstream purchases are generallycautious, and factories and enterprises are suffering from severe losses. The magnesium metal market is underheavy pressure. 主 席 報 告（續） CHAIRMAN’S STATEMENT (CONTINUED) 「鎂鋁價格比值回歸合理區間」 “The magnesium-aluminum price ratio back to reasonable range” 鎂價格的持續下行抑制了鎂企業的盈利空間，給企業的運營帶來了挑戰。然而，從鎂與鋁的比價角度來看，低價的鎂有利於推廣鎂基儲氫材料、鎂建築模板等下游新應用領域。鎂比鋁輕1/3，因此通常情況下，鎂的價格是鋁的1.5–2倍，在2023年，鎂鋁價格的比值一直維持在較低水平，有9個月低於1.2，最低下降至1.08，年底為1.18，鎂代替鋁的性價比優勢顯著。回顧過去十年，鎂與鋁的價格比值一直維持在合理的範圍內，除了2021年和2022年由於國際原材料價格上漲以及中國政府環保政策管控等原因引起鎂價劇烈波動之後已經重回至合理區間，性價比優勢再度顯現，功能價值凸顯，鎂及鎂合金創新開發成果日益增加，並將迎來拓展應用的新機遇。 The continuous decline in magnesium prices has restrained the profitability of magnesium enterprises and posedchallenges to their operations. However, when looking at the price ratio between magnesium and aluminum,the lower price of magnesium is beneficial for promoting downstream applications such as magnesium-based hydrogen storage materials and magnesium construction templates. Magnesium is one-third lighterthan aluminum, so typically, the price of magnesium is 1.5–2 times that of aluminum. In 2023, the price ratio ofmagnesium to aluminum remained at a relatively low level, with 9 mo