九毛九二零二三年年报

(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: 9922 CONTENTS目錄 Definitions and Corporate Information釋義及公司資料2Five-Year Financial Summary五年財務概要12Chairman’s Statement主席報告14Management Discussion and Analysis管理層討論與分析25Directors and Senior Management董事及高級管理層44Corporate Governance Report企業管治報告51Directors’ Report董事會報告70Independent Auditor’s Report獨立核數師報告110Consolidated Statement of Profit or Loss綜合損益表117Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表119Consolidated Statement of Financial Position綜合財務狀況表120Consolidated Statement of Changes in Equity綜合權益變動表122Consolidated Cash Flow Statement綜合現金流量表124Notes to the Consolidated Financial Statements綜合財務報表附註126 DEFINITIONS AND CORPORATE INFORMATION Jiumaojiu International Holdings Limited (九毛九國際控股有限公司), an exemptedcompany incorporated in the Cayman Islands with limited liability on February 1, 2019;指九毛九國际控股有限公司，於2019年2月1日在開曼群島註冊成立的獲豁免有限公司； “Company”, “our Company”or “the Company”「本公司」 DEFINITIONS AND CORPORATE INFORMATION DEFINITIONS AND CORPORATE INFORMATION 於本年報內，除非文義另有所指，否則「聯繫人 」、「 緊 密 聯 繫 人 」、「 關 連 人 士 」、「 關 連 交易」、「持續關連交易」、「核心關連人士」、「控股股東」、「附屬公司」及「主要股東」等詞應具有上市規則賦予該等詞彙的涵義。 In this annual report, the terms “associate”, “close associate”, “connectedperson”, “connected transaction”, “continuing connected transaction”, “coreconnected person”, “controlling shareholder”, “subsidiary” and “substantialshareholder” shall have the meanings given to such terms in the Listing Rules,unless the context otherwise requires. REGISTERED OFFICE Walkers Corporate Limited190 Elgin Avenue, George TownGrand Cayman KY1-9008Cayman Islands Walkers Corporate Limited190 Elgin Avenue, George TownGrand Cayman KY1-9008Cayman Islands HEADQUARTERS 中國廣州市南沙區珠江街珠江東路4號九丞科創中心2棟202單元 Unit 202Building 2, Jiucheng Technology Innovation Center4 Zhujiang East Road, Zhujiang StreetNansha DistrictGuangzhou, PRC PRINCIPAL PLACE OF BUSINESS IN HONG KONG 香港九龍旺角太子道西193號新世紀廣場一期17樓 Level 17Tower I, Grand Century Place193 Prince Edward Road WestMongkok, KowloonHong Kong www.jiumaojiu.com COMPANY’S WEBSITE www.jiumaojiu.com BOARD OF DIRECTORS Executive directors 管毅宏先生（主席）何成效先生（行政總裁）崔弄宇女士蘇淡滿先生（於2023年6月9日獲委任）李灼光先生（於2023年6月9日辭任） Mr. GUAN Yihong(Chairman)Mr. HE Chengxiao (Chief Executive Officer )Ms. CUI LongyuMr. SU Danman (appointed on June 9, 2023)Mr. LI Zhuoguang (resigned on June 9, 2023) Independent non-executive directors 鄧濤先生唐智暉女士朱睿女士 Mr. DENG TaoMs. TANG ZhihuiMs. ZHU Rui DEFINITIONS AND CORPORATE INFORMATION JOINT COMPANY SECRETARIES 蘇淡滿先生（於2023年6月9日獲委任）李灼光先生（於2023年6月9日辭任）崔慕勤先生（香港會計師公會會員） Mr. SU Danman (appointed on June 9, 2023)Mr. LI Zhuoguang (resigned on June 9, 2023)Mr. Matthew Mo Kan TSUI(a member of the Hong Kong Institute of Certified Public Accountants ) AUTHORIZED REPRESENTATIVES 蘇淡滿先生（於2023年6月9日獲委任）李灼光先生（於2023年6月9日辭任）崔慕勤先生 Mr. SU Danman (appointed on June 9, 2023)Mr. LI Zhuoguang (resigned on June 9, 2023)Mr. Matthew Mo Kan TSUI AUDIT COMMITTEE 鄧濤先生（主席）唐智暉女士朱睿女士 Mr. DENG Tao(Chairman)Ms. TANG ZhihuiMs. ZHU Rui REMUNERATION COMMITTEE 唐智暉女士（主席）鄧濤先生蘇淡滿先生（於2023年6月9日獲委任）李灼光先生（於2023年6月9日辭任） Ms. TANG Zhihui(Chairman)Mr. DENG TaoMr. SU Danman (appointed on June 9, 2023)Mr. LI Zhuoguang (resigned on June 9, 2023) NOMINATION COMMITTEE 管毅宏先生（主席）朱睿女士鄧濤先生 Mr. GUAN Yihong(Chairman)Ms. ZHU RuiMr. DENG Tao HONG KONG LEGAL ADVISER 漢坤律師事務所有限法律責任合夥香港皇后大道中15號置地廣場公爵大廈39樓3901-05室 Han Kun Law Offices LLPRooms 3901-05, 39/FEdinburgh Tower, The Landmark15 Queen’s Road CentralHong Kong INDEPENDENT AUDITOR 畢馬威會計師事務所於《財務匯報局條例》下的註冊公眾利益實體核數師香港中環遮打道10號太子大廈8樓 KPMGPublic Interest Entity Auditor registered in accordancewith the Financial Reporting Council Ordinance8th FloorPrince’s Building10 Chater RoadCentralHong Kong T H EC A Y M A N I S L A N D S P R I N C I P A L S H A R EREGISTRAR AND TRANSFER OFFICE Walkers Corporate Limited190 Elgin Avenue, George TownGrand Cayman KY1-9008Cayman Islands Walkers Corporate Limited190 Elgin Avenue, George TownGrand Cayman KY1-9008Cayman Islands HONG KONG SHARE REGISTRAR Link Market Services (Hong Kong) Pty LimitedSuite 1601, 16/F., Central Tower28 Queen’s Road CentralHong Kong Link Market Services (Hong Kong) Pty Limited香港中環皇后大道中28號中匯大廈16樓1601室 PRINCIPAL BANK 興業銀行股份有限公司廣州東風支行中國廣州市越秀區東風中路300號金安大廈首層 Industrial Bank Co., Ltd.Guangzhou Dongfeng Sub-branchFirst Floor, Jin’an Building300 Dongfeng Middle Road, Yuexiu DistrictGuangzhou, PRC FIVE-YEAR FINANCIAL SUMMARY CONDENSED CONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME 附註： Note: (1)見本年報「管理層討論與分析 － 非國際財務報告準則計量」一節。 (1)See “Management Discussion and Analysis – Non-IFRS Measures” in this annualreport. (2)本集團將店舖層面經營利潤界定為年度收入扣減以下店舖層面開支：(i)所用原材料及耗材；(ii)員工成本；(iii)使用權資產折舊；(iv)其他租金及相關開支；(v)其他資產折舊及攤銷；(vi)水電開支；(vii)廣告及推廣開支；及(viii)其他開支（不包括未分配總部開支）。 (2)The Group defines store level operating profit as revenue for the year deductingthe following expenses at store level: (i) raw materials and consumables used, (ii)staff co