EPS创健科技2023/2024年报

2023/20242023/2024ANNUAL REPORT CONTENTS目錄 CORPORATE INFORMATION2公司資料CHAIRMAN’S STATEMENT5主席報告MANAGEMENT DISCUSSION AND ANALYSIS8管理層討論與分析BIOGRAPHICAL DETAILS OF DIRECTORS ANDSENIOR MANAGEMENT28董事及高級管理層之履歷詳情CORPORATE GOVERNANCE REPORT35企業管治報告ENVIRONMENTAL, SOCIAL ANDGOVERNANCE REPORT63環境、社會及管治報告REPORT OF THE DIRECTORS102董事會報告INDEPENDENT AUDITOR’S REPORT124獨立核數師報告CONSOLIDATED STATEMENT OFPROFIT OR LOSS132綜合損益表CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME133綜合損益及其他全面收益表CONSOLIDATED STATEMENT OFFINANCIAL POSITION134綜合財務狀況表CONSOLIDATED STATEMENT OFCHANGES IN EQUITY136綜合權益變動表CONSOLIDATED STATEMENT OF CASH FLOWS138綜合現金流量表NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS140綜合財務報表附註FIVE-YEAR FINANCIAL SUMMARYOF THE GROUP244本集團五年財務概要 CORPORATE INFORMATION 董事會 BOARD OF DIRECTORS 執行董事 Executive Directors 島田達二先生（主席兼行政總裁）（於二零二三年十一月一日獲委任）宮野積先生（董事總經理）前崎匡弘先生宮里啓暉先生（於二零二三年十一月一日獲委任）趙俊德先生（於二零二三年十一月一日獲委任）大社聡先生（於二零二三年十一月一日辭任）高峰先生（於二零二三年十一月一日辭任）張林慶橋先生（於二零二四年三月二十日辭任） Mr. Shimada Tatsuji(Chairman and Chief Executive Officer)(appointed on 1 November 2023)Mr. Miyano Tsumoru(Managing Director)Mr. Maezaki MasahiroMr. Miyazato Hiroki(appointed on 1 November 2023)Mr. Chiu Chun Tak(appointed on 1 November 2023)Mr. Okoso Satoshi(resigned on 1 November 2023)Mr. Gao Feng(resigned on 1 November 2023)Mr. Haribayashi Keikyo(resigned on 20 March 2024) 非執行董事 Non-executive Directors 草場拓也先生（於二零二三年十一月一日獲委任）嚴平先生（於二零二三年十一月一日獲委任）夏向明先生（於二零二三年十一月一日辭任） Mr. Kusaba Takuya(appointed on 1 November 2023)Mr. Yan Ping(appointed on 1 November 2023)Mr. Xia Xiangming(resigned on 1 November 2023) 獨立非執行董事 Independent Non-executive Directors 陳卓豪先生蔡冠明先生齋藤宏暢先生（於二零二三年十一月一日獲委任）谷口恭彥先生（於二零二四年四月一日獲委任）田口淳一先生（於二零二四年四月一日辭任） Mr. Chan Cheuk HoMr. Choi Koon MingMr. Saito Hironobu(appointed on 1 November 2023)Mr. Taniguchi Yasuhiko(appointed on 1 April 2024)Mr. Taguchi Junichi(resigned on 1 April 2024) 公司秘書 COMPANY SECRETARY 趙俊德先生 Mr. Chiu Chun Tak 授權代表 AUTHORISED REPRESENTATIVES 宮野積先生（於二零二三年十一月一日獲委任）趙俊德先生高峰先生（於二零二三年十一月一日辭任） Mr. Miyano Tsumoru(appointed on 1 November 2023)Mr. Chiu Chun TakMr. Gao Feng(resigned on 1 November 2023) 審核委員會 AUDIT COMMITTEE 陳卓豪先生（主席）蔡冠明先生草場拓也先生（於二零二三年十一月一日獲委任）夏向明先生（於二零二三年十一月一日辭任） Mr. Chan Cheuk Ho(Chairman)Mr. Choi Koon MingMr. Kusaba Takuya(appointed on 1 November 2023)Mr. Xia Xiangming(resigned on 1 November 2023) CORPORATE INFORMATION 薪酬委員會 REMUNERATION COMMITTEE 蔡冠明先生（主席）宮野積先生（於二零二四年三月二十日獲委任）陳卓豪先生張林慶橋先生（於二零二四年三月二十日辭任） Mr. Choi Koon Ming(Chairman)Mr. Miyano Tsumoru(appointed on 20 March 2024)Mr. Chan Cheuk HoMr. Haribayashi Keikyo(resigned on 20 March 2024) 提名委員會 NOMINATION COMMITTEE 谷口恭彥先生（主席）（於二零二四年四月一日獲委任）宮野積先生陳卓豪先生田口淳一先生（於二零二四年四月一日辭任） Mr. Taniguchi Yasuhiko(Chairman)(appointed on 1 April 2024)Mr. Miyano TsumoruMr. Chan Cheuk HoMr. Taguchi Junichi(resigned on 1 April 2024) 核數師 AUDITOR 德勤•關黃陳方會計師行根據財務匯報局條例註冊的公眾利益實體核數師香港金鐘道88號太古廣場1座35樓 Deloitte Touche TohmatsuPublic Interest Entity Auditor registered in accordancewith the Financial Reporting Council Ordinance35/F One Pacific Place, 88 Queensway, Hong Kong 註冊辦事處 REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港九龍紅磡民樂街23號駿昇中心17樓A室 Flat A, 17/F., Gemstar Tower23 Man Lok Street, Hung HomKowloon, Hong Kong 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands CORPORATE INFORMATION 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt Road, Hong Kong 香港法律顧問 李智聰律師事務所 LEGAL ADVISERS AS TO HONG KONG LAW Michael Li & Co 主要往來銀行 PRINCIPAL BANKERS 三菱日聯銀行中國建設銀行（亞洲）股份有限公司香港上海匯豐銀行有限公司上海商業銀行有限公司 MUFG Bank, Ltd.China Construction Bank (Asia) Corporation LimitedThe Hongkong and Shanghai Banking Corporation LimitedShanghai Commercial Bank Limited 公司網站www.eps.hk COMPANY’S WEBSITE www.eps.hk 股份代號3860 STOCK CODE 3860 CHAIRMAN’S STATEMENT 致股東： Dear Shareholders, 本人謹代表EPS創健科技集團有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然提呈本公司及其附屬公司（統稱「本集團」）截至二零二四年三月三十一日止年度（「報告年度」）之年報 。 O n b e h a l f o f t h e b o a r d ( t h e “B o a r d” ) o f d i r e c t o r s ( t h e“Director(s)”) of EPS Creative Health Technology Group Limited(the “Company”), I am pleased to present the annual report ofthe Company and its subsidiaries (collectively referred to as the“Group”) for the year ended 31 March 2024 (the “ReportingYear”). 業務回顧 BUSINESS OVERVIEW 在穩健的根基下 ，本集團持續為業務之長遠成功作出投資 。於回顧年度 ，本集團收益由截至二零二三年三月三十一日止年度約452.9百萬港元增加約191.7百萬港元或約42.3%至截至二零二四年三月三十一日止年度約644.6百萬港元 。本集團錄得虧損26.5百萬港元（截至二零二三年三月三十一日止年度：虧損50.3百萬港元）。本集團已成功實施保健產品業務擴張戰略 ，業務穩步增長 ，對