中国北大荒2023年报

(Stock Code: 00039) 公司資料2財務摘要4管理層討論及分析5企業管治報告29董事履歷51董事會報告55獨立核數師報告68綜合損益及其他全面收入報表 Corporate InformationFinancial HighlightsManagement Discussion and AnalysisCorporate Governance ReportDirectors’ BiographiesReport of the DirectorsIndependent Auditors’ ReportConsolidated Statement of Profit or Loss andOther Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes tothe Consolidated Financial StatementsFive-Year Financial Summary 綜合財務狀況表75綜合權益變動表77綜合現金流量表78綜合財務報表附註81五年財務概要232 CORPORATE INFORMATION公司資料 BOARD OF DIRECTORSExecutive DirectorsMr. JIANG Jiancheng(Chairman)Mr. KE XionghanMr. CHEN Chen 董事會 執行董事江建成先生（主席）柯雄瀚先生陳晨先生 Non-executive DirectorsMr. ZHAO Wanjiang(Vice-chairman)Ms. HO Wing YanMr. LI Dawei 非執行董事趙萬江先生（副主席）何詠欣女士李大偉先生 Independent Non-executive DirectorsMr. CHONG Cha HwaMr. YANG YunguangMr. CHEN Zhifeng 獨立非執行董事張家華先生楊雲光先生陳智鋒先生 審核委員會張家華先生（主席）楊雲光先生陳智鋒先生 AUDIT COMMITTEE Mr. CHONG Cha Hwa(Chairman)Mr. YANG YunguangMr. CHEN Zhifeng 薪酬委員會張家華先生（主席）江建成先生陳智鋒先生 REMUNERATION COMMITTEEMr. CHONG Cha Hwa(Chairman)Mr. JIANG JianchengMr. CHEN Zhifeng 提名委員會 NOMINATION COMMITTEEMr. JIANG Jiancheng(Chairman)Mr. CHONG Cha HwaMr. CHEN Zhifeng 江建成先生（主席）張家華先生陳智鋒先生 公司秘書陳鄺良先生 COMPANY SECRETARYMr. CHAN Kwong Leung, Eric 核數師 AUDITORHLB Hodgson Impey Cheng Limited 國衛會計師事務所有限公司 CORPORATE INFORMATION公司資料 註冊辦事處 REGISTERED OFFICE P.O. Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands P.O. Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS INHONG KONG Room 225, 2/F, Mega Cube8 Wang Kwong Road, Kowloon BayKowloon, Hong KongTelephone: (852) 2880 5033Facsimile: (852) 2880 5398Website: http://www.irasia.com/listco/hk/chinabeidahuang 香港九龍九龍灣宏光道8號創豪坊2樓225室電話：(852) 2880 5033傳真：(852) 2880 5398網址：http://www.irasia.com/listco/hk/chinabeidahuang 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3Building D, P.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1110, Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3Building D, P.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1110, Cayman Islands 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 聯合證券登記有限公司香港北角英皇道338號華懋交易廣場2期33樓3301-04室 Union Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s Road, North PointHong Kong 上市資料╱股份代號香港聯合交易所有限公司：00039 LISTING INFORMATION/STOCK CODE The Stock Exchange of Hong Kong Limited : 00039 主要往來銀行 PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedChina Construction Bank CorporationIndustrial and Commercial Bank of China LimitedAgricultural Bank of China LimitedChina Guangfa Bank Co., Ltd.Shanghai Pudong Development Bank Co., Ltd. 香港上海滙豐銀行有限公司中國建設銀行股份有限公司中國工商銀行股份有限公司中國農業銀行股份有限公司廣發銀行股份有限公司上海浦東發展銀行股份有限公司 1)總債務=計息借貸總額2)動用資本=股東資金+非控股權益+非流動負債3)平均動用資本回報率=年度（虧損）╱溢利╱平均動用資本4)平均權益回報率=擁有人應佔（虧損）╱溢利淨額╱平均股東權益5)總負債與總資本比率=負債╱（股東資金+非控股權益+負債） MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 OVERVIEW 概覽 For the year ended 31 December 2023 (“Year”), the Group’srevenue amounted to approximately HK$845.00 million(2022: HK$930.28 million), representing a decrease of 9.17%from last year. Gross profit of the Group was approximatelyHK$108.29 million (2022: HK$135.21 million). The loss (netof tax) was approximately HK$145.59 million (2022: loss (netof tax) was HK$222.40 million). The loss (net of tax) wasmainly attributable to the increase in administrative expensesand finance costs. 截至二零二三年十二月三十一日止年度（「年內」），本集團取得收入約845,000,000港元（二零二二年：930,280,000港元），較去年 減 少9.17%。本集團之毛利約為108,290,000港元（二零二二年：135,210,000港元）。虧損（除稅後）約為145,590,000港元（二零二二年：虧損（除稅後）222,400,000港元）。虧損（除稅後）乃主要由於行政開支及融資成本增加所致。 The Group will continue to control the costs and focus onexisting resources to further strengthen and grow the Group’sbusiness both organically and through acquisitions whenappropriate opportunities arise. The Group considered thebusiness mix has been diversified during the past few years.The Group will focus on the existing businesses and willexpand by self-development and investing in similar business.Investments would be carefully selected among all thechoices we explore and would be operated with experiencedbusiness partners. 本 集 團 將 繼 續 控 制 成 本 及 集 中 現 有 資 源，以透過內部擴展及於適當時機進行收購進一步加 強 及 發 展 本 集 團 之 業 務。本 集 團 認 為 業 務組 合 於 過 去 數 年 已 呈 現 多 元 化。本 集 團 將 側重 現 有 業 務，並 將 透 過 自 身 發 展 及 投 資 類 似業 務 進 行 擴 張。我 們 將 從 所 物 色 之 所 有 選 擇中 審 慎 甄 選 有 關 投 資，並 與 經 驗 豐 富 之 業 務夥伴合作營運。 分類資料 SEGMENTAL INFORMATIONWine and Liquor Business 酒類業務 The Group’s wine and liquor business was principally engagedin the sale and distribution of wine and liquor in the PRC. 本集團之酒類業務主要為於中國銷售及分銷酒類。 Duringthe Year,wine and liquor business recorded arevenue of approximately HK$0.04 milion and accountedfor 0.01% of the total revenue (2022: Nil) as our salepoints and delivery services had recovered f