高萌科技年报2023/24

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OFHONG KONG LIMITED (THE “STOCK EXCHANGE”) GEM GEM GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investmentrisk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decisionto invest only after due and careful consideration. Given that the companies listed on GEM are generally small andmid-sized companies, there is a risk that securities traded on GEMmay be more susceptible to high market volatility than securitiestraded on the Main Board and no assurance is given that there willbe a liquid market in the securities traded on GEM. GEMGEMGEM 香港交易及結算所有限公司以及聯交所對本報告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 Hong Kong Exchanges and Clearing Limited and the Stock Exchange takeno responsibility for the contents of this report, make no representationas to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon thewhole or any part of the contents of this report. 本報告的資料乃遵照聯交所的GEM證券上市規則（「GEM」）而刊載，旨在提供有關高萌科技集團有限公司（「」）的資料；本公司董事（「」）願就本報告共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成份，且並無遺漏任何事項，足以令致本年報或其所載任何陳述產生誤導。 This report, for which the directors (the “Directors”) of KML TechnologyGroup Limited (the “Company”) collectively and individually accept fullresponsibility, includes particulars given in compliance with the RulesGoverning the Listing of Securities on the GEM of the Stock Exchange (the“GEM Listing Rules”) for the purpose of giving information with regardto the Company. The Directors, having made all reasonable enquiries,confirm that to the best of their knowledge and belief the informationcontained in this report is accurate and complete in all material respectsand not misleading or deceptive, and there are no other matters theomission of which would make any statement herein or this annual reportmisleading. 本 報 告 的 英 文 本 及 中 文 本 已 登 載 於 本 公 司 網 站www.kml.com.hk。 This report, in both English and Chinese versions, is available on theCompany’s website at www.kml.com.hk. Contents目錄Page頁次Corporate Information3公司資料Chairman’s Statement5主席報告Financial Highlights7財務摘要Management Discussion and Analysis8管理層討論及分析Directors and Senior Management15董事及高級管理層Report of Directors21董事會報告Corporate Governance Report40企業管治報告Independent Auditor’s Report56獨立核數師報告Consolidated Statement of Profit or Loss and Other Comprehensive Income61綜合損益及其他全面收益表Consolidated Statement of Financial Position62綜合財務狀況表Consolidated Statement of Changes in Equity63綜合權益變動表Consolidated Statement of Cash Flows64綜合現金流量表Notes to Consolidated Financial Statements66綜合財務報表附註Financial Summary132財務概要 Corporate Information公司資料 BOARD OF DIRECTORS Executive Directors 陸鑑明先生（主席）陸季農先生（於二零二三年八月七日獲委任為行政總裁） Mr. Luk Kam Ming(Chairman)Mr. Luk Kwai Lung (appointed as Chief Executive Officeron 7 August 2023)Mr. Luk Yin CheungMr. Chan Chak Lun Philip (retired as Executive Director andceased to act as Chief Executive Officer on 7 August 2023) 陸彥彰先生陳澤麟先生（於二零二三年八月七日退任執行董事及不再擔任行政總裁） 劉安國先生羅永志先生謝智剛博士余永祿先生（於二零二三年八月七日退任） Independent Non-executive Directors Mr. Lau On KwokMr. Law Wing Chi StephenDr. Tse Chi KongMr. Yu Wing Lok Garry (retired on 7 August 2023) 劉安國先生（主席）羅永志先生謝智剛博士 Audit Committee Mr. Lau On Kwok(Chairman)Mr. Law Wing Chi StephenDr. Tse Chi Kong 謝智剛博士（主席）劉安國先生陸鑑明先生 Remuneration CommitteeDr. Tse Chi Kong(Chairman)Mr. Lau On KwokMr. Luk Kam Ming 陸鑑明先生（主席）羅永志先生謝智剛博士余永祿先生（於二零二三年八月七日不再任職） Nomination Committee Mr. Luk Kam Ming(Chairman)Mr. Law Wing Chi StephenDr. Tse Chi KongMr. Yu Wing Lok Garry (ceased to act on 7 August 2023) 羅永志先生（主席）劉安國先生陸季農先生陸彥彰先生陳澤麟先生（於二零二三年八月七日不再任職）余永祿先生（於二零二三年八月七日不再任職） Risk Management CommitteeMr. Law Wing Chi Stephen(Chairman) Mr. Lau On KwokMr. Luk Kwai LungMr. Luk Yin CheungMr. Chan Chak Lun Philip (ceased to act on 7 August 2023)Mr. Yu Wing Lok Garry (ceased to act on 7 August 2023) 陸季農先生胡劭卉女士 AUTHORISED REPRESENTATIVESMr. Luk Kwai LungMs. Woo Siu Wai COMPANY SECRETARYMs. Woo Siu Wai 胡劭卉女士 陸彥彰先生 COMPLIANCE OFFICERMr. Luk Yin Cheung 安永會計師事務所執業會計師註冊公眾利益實體核數師香港鰂魚涌英皇道979號太古坊一座27樓 AUDITORS Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor27/F, One Taikoo Place979 King’s Road, Quarry BayHong Kong Corporate Information公司資料 REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OF BUSINESS INHONG KONG 香港新界沙田小瀝源路沙田工業中心地下B12室 B12, G/FShatin Industrial CentreSiu Lek Yuen RoadShatin, New TerritoriesHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE INTHE CAYMAN ISLANDS Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Island