壹照明年报2023/24

(Incorporated in the Cayman Islands with limited liability) Stock Code8222 GEM CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEM G E Mh a s b e e n p o s i t i o n e d a s a m a r k e t d e s i g n e d t oaccommodate small and mid-sized companies to whichahigher investment risk may be attached than othercompanieslisted on the Stock Exchange.Prospectiveinvestorsshould be aware of the potential risks ofinvesting in such companies and should make the decisionto invest only after due and careful consideration. GEMGEMGEM Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securitiestraded on GEM may be more susceptible to high marketvolatility than securities traded on the Main Board and noassurance is given that there will be a liquid market in thesecurities traded on GEM. HongKong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report,make no representation as to its accuracy or completeness andexpressly disclaim any liability whatsoever for any loss howsoeverarising from or in reliance upon the whole or any part of thecontents of this report. GEMGEM This report, for which the directors (the “Directors”) of E LightingGroupHoldings Limited(the”Company”or“E Lighting”)collectively and individually accept full responsibility, includesparticulars given in compliance with the Rules Governing theListing of Securities on GEM of the Stock Exchange (the “GEMListing Rules”) for the purpose of giving information with regardto the Company. The Directors, having made all reasonableenquiries, confirm that, to the best of their knowledge and beliefthe information contained in this report is accurate and completein all material respects and not misleading or deceptive, andthere are no other matters the omission of which would makeany statement herein or this report misleading. CONTENTS 2Corporate Information5Chairman’s Statement7CEO’s Statement9Management Discussion and Analysis22Directors and Senior Management27Corporate Governance Report53Report of the Directors65Independent Auditor’s Report 73Consolidated Statement of Profit orLoss and Other Comprehensive Income74Consolidated Statement of FinancialPosition76Consolidated Statement of Changes inEquity77Consolidated Statement of Cash Flows79Notes to the Consolidated FinancialStatements136Financial Summary CORPORATE INFORMATION BOARD OF DIRECTORS Executive DirectorsHue Kwok Chiu(Chairman)Hui Kwok Keung Raymond(Chief Executive Officer)Hui Kwok Wing(Chief Creative Officer) Chung Wai ManLeung Wai ChuenWong Long Yan Milka (appointed on 1 June 2023)Yeung Mo Sheung Ann (resigned on 1 June 2023) COMPANY SECRETARYTang Lap Ming COMPLIANCE OFFICERHue Kwok Chiu BOARD COMMITTEESAudit committee Leung Wai Chuen(Chairman)Chung Wai ManWong Long Yan Milka (appointed on 1 June 2023)Yeung Mo Sheung Ann (resigned on 1 June 2023) Nomination committee Hue Kwok Chiu(Chairman)(appointed on 1 June 2023)Leung Wai ChuenChung Wai ManWong Long Yan Milka (appointed on 1 June 2023)Yeung Mo Sheung Ann (resigned on 1 June 2023) Remuneration committee Chung Wai Man(Chairman)Leung Wai ChuenWong Long Yan Milka (appointed on 1 June 2023)Yeung Mo Sheung Ann (resigned on 1 June 2023) Electricity Ordinance compliance committeeHui Kwok Keung Raymond(Chairman)Hui Kwok WingChung Wai Man AUTHORISED REPRESENTATIVESHui Kwok Keung RaymondHue Kwok Chiu www.elighting.asia COMPANY’S WEBSITEwww.elighting.asia AUDITOR 11125 BDO LimitedCertified Public Accountants andRegistered Public Interest Entity Auditor25/F., Wing On Centre111 Connaught Road CentralHong Kong LEGAL ADVISER 130–13214 as to Hong Kong lawTso Au Yim & Yeung14th Floor, Tai Sang Bank Building130–132 Des Voeux Road CentralCentral, Hong Kong REGISTERED OFFICE 4th FloorHarbour Place103 South Church StreetGeorge TownP.O. Box 10240Grand Cayman KY1-1002Cayman Islands 4th FloorHarbour Place103 South Church StreetGeorge TownP.O. Box 10240Grand Cayman KY1-1002Cayman Islands HEADQUARTERS, HEAD OFFICE ANDPRINCIPAL PLACE OF BUSINESS 19910 10th FloorTiffan Tower199 Wanchai RoadWanchaiHong Kong PRINCIPAL BANKERS China Citic Bank International LimitedIndustrial and Commercial Bank of China (Asia) Limited CORPORATE INFORMATION PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Harneys Services (Cayman) Limited4th FloorHarbour Place103 South Church StreetGeorge TownP.O. Box 10240Grand Cayman KY1-1002Cayman Islands Harneys Services (Cayman) Limited4th FloorHarbour Place103 South Church StreetGeorge TownP.O. Box 10240Grand Cayman KY1-1002Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F., Far East Finance Centre16 Harcourt Road,Hong Kong STOCK CODE8222 8222 CHAIRMAN’S STATEMENT Dear Shareholders, E Lighting, a listed company with its business rooted in HongKong and also one of the most established retail chain groupsof lighting and ho