普乐师集团控股二零二三年年报

(A company incorporated in the Cayman Islands with limited liability)Stock code:2486 CONTENTS目錄 Definitions2Corporate Information6Financial and Operational Highlights9Chairman’s Statement12Management Discussion and Analysis14Biographies of Directors and Senior Management30Corporate Governance Report39Report of the Directors51Independent Auditor’s Report70Consolidated Statements of Comprehensive Income76Consolidated Statements of Financial Position77Consolidated Statements of Changes in Equity79Consolidated Statements of Cash Flows80Notes to the Consolidated Financial Statements81 DEFINITIONS釋義 Definitions釋義 公司資料 董事會執行董事 THE BOARDExecutive DirectorsMr. Sun Guangjun(Chairman and chief executive officer)Mr. Yang Hong 非執行董事 Non-executive DirectorsMr. Li JianboMr. Zhong Jiesheng 獨立非執行董事 Independent Non-executive Directors Mr. Lau Man TakMs. Li YingkaiMr. Ngan Wing Ho 審核委員會 AUDIT COMMITTEE Mr. Lau Man Tak(chairman)Ms. Li YingkaiMr. Ngan Wing Ho 提名委員會 NOMINATION COMMITTEE Mr. Sun Guangjun(chairman)Mr. Lau Man TakMs. Li Yingkai 薪酬委員會 REMUNERATION COMMITTEE Ms. Li Yingkai(chairman)Mr. Sun GuangjunMr. Ngan Wing Ho 聯席公司秘書(CPA) JOINT COMPANY SECRETARIESMr. Chow Kit Ting(CPA)Ms. Guo Yan 授權代表 AUTHORISED REPRESENTATIVESMr. Yang HongMr. Chow Kit Ting 核數師 AUDITOR 22 PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22/F, Prince’s BuildingCentralHong Kong 開曼群島註冊辦事處PO Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands REGISTERED OFFICE IN THE CAYMAN ISLANDS PO Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands 總部及中國主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN PRC 652623 2F-3F, Building 6No. 652 Changshou RoadPutuo DistrictShanghaiPRC 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS IN HONGKONG 88353525 Unit 3525, 35/FTwo Pacific Place88 QueenswayAdmiraltyHong Kong 法律顧問 LEGAL ADVISERS 183401 As to Hong Kong lawEric Chow & Co. in Association withCommerce & Finance Law Offices3401, Alexandra House18 Chater RoadCentralHong Kong 合規顧問 COMPLIANCE ADVISER 1812628 Guotai Junan Capital Limited26/F-28/F, Low Block Grand Millennium Plaza181 Queen’s RoadCentralHong Kong 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR Maples Fund Services (Cayman) LimitedPO Box 1093Boundary HallCricket SquareGrand CaymanKY1-1102, Cayman Islands Maples Fund Services (Cayman) LimitedPO Box 1093Boundary HallCricket SquareGrand CaymanKY1-1102, Cayman Islands Corporate Information公司資料 香港證券登記處 HONG KONG SHARE REGISTRAR 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 主要往來銀行 PRINCIPAL BANKS 188 China Merchants Bank Shanghai Caoyang BranchNo.188 Caoyang RoadPutuo DistrictShanghaiPRC 4515 CMB Wing Lung Bank15/F, CMB Wing Lung Bank Building45 Des Voeux Road CentralHong Kong 公司網站www.plscn.com COMPANY’S WEBSITEwww.plscn.com 股份代號2486 STOCK CODE2486 FINANCIAL AND OPERATIONAL HIGHLIGHTS財務及營運概要 Financial and Operational Highlights財務及營運概要 Financial and Operational Highlights財務及營運概要 CHAIRMAN’S STATEMENT主席報告書 Dear Shareholders, On behalf of the Board of Directors of Plus Group Holdings Inc., I ampleasedto present the annual report of the Company and itssubsidiaries(hereinafter collectively referred to as“Plus”or the“Group”) for the year ended 31 December 2023 and would like toexpress my sincere gratitude to all Shareholders and express myappreciationto all employees of the Group for their unremittingefforts in the past year. 2023 was the first year for Plus to be listed successfully on TheStock Exchange of Hong Kong Limited and was also the first yearafter the full relaxation of COVID-19 restrictions in China. This yearwas of great significance to Plus with strong headwinds and also fullof opportunities. Looking back at 2023, the consumption downgrade trend of China’sconsumermarket has further intensified under the influence ofcomplexinternational situations such as global inflation pressure,recessionof key economies,and volatility in the internationalfinancialmarket.The consumer retail market in China hasexperienced a new round of drastic change proven by the gradualdecline in consumer price index (CPI) month on month, the lowergrowth rate of retail goods and services, and the year-on-year dropin the supermarket retail sales value in consumer retail. (CPI) Despite the unfavourable industry condition and market environment,as a well-known sales and marketing service provider, the Groupupheld the concept of informatisation and digitalisation services andhas shown timely insight and adaptation to changes in market supplyand demand. Leveraging on the flexible and versatile capabilities fordigitalisationempowerment and the determination(even at theexpenseof lowering the earning expectations),the Group hasconsolidated its original market share and, on this basis, taken theinitiative to seize the opportunities of market downturn to strive anddevelop more market resources against trend. The operating incomeof the Group has ach