高裕金融2024年年报

CONTENTS目錄2CORPORATE INFORMATION公司資料 MANAGEMENT DISCUSSION AND ANALYSISBIOGRAPHICAL DETAILS OF DIRECTORS AND SENIOR MANAGEMENT 主席報告5管理層討論及分析23董事及高級管理層履歷28CORPORATE GOVERNANCE REPORT 企業管治報告49REPORT OF THE DIRECTORS董事會報告65INDEPENDENT AUDITOR’S REPORT獨立核數師報告69CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME綜合損益及其他全面收益表70CONSOLIDATED STATEMENT OF FINANCIAL POSITION綜合財務狀況表72CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表73CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表75NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS綜合財務報表附註140FIVE-YEAR FINANCIAL SUMMARY五年財務概要 Mr. Fok Yuk Tong(Chairman)Ms. Hsieh Ching Chun 陳凱媛女士唐永智先生關子臻先生審核委員會唐永智先生（主席）陳凱媛女士關子臻先生薪酬委員會關子臻先生（主席）霍玉堂先生陳凱媛女士唐永智先生提名委員會陳凱媛女士（主席）霍玉堂先生霍潔儀女士唐永智先生關子臻先生公司秘書林文傑先生授權代表霍玉堂先生林文傑先生註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman IslandsMs. Chan Hoi Wuen KatherineMr. Tong Wing ChiMr. Kwan Tsz Chun SunAUDIT COMMITTEEMr. Tong Wing Chi(Chairman)Ms. Chan Hoi Wuen KatherineMr. Kwan Tsz Chun SunREMUNERATION COMMITTEEMr. Kwan Tsz Chun Sun(Chairman)Mr. Fok Yuk TongMs. Chan Hoi Wuen KatherineMr. Tong Wing ChiNOMINATION COMMITTEEMs. Chan Hoi Wuen Katherine(Chairman)Mr. Fok Yuk TongMr. Tong Wing ChiMr. Kwan Tsz Chun SunCOMPANY SECRETARYMr. Lam Man KitAUTHORISED REPRESENTATIVESMr. Fok Yuk TongMr. Lam Man KitREGISTERED OFFICECricket Square, Hutchins DriveGrand Cayman, KY1-1111 CORPORATE INFORMATION 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGRoom 4409, 44/F 香港皇后大道中183號中遠大廈44樓4409室 COSCO Tower183 Queen’s Road CentralHong Kong 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICEUnion Registrars LimitedSuites 3301-04, 33/F. 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室主要股份過戶登記總處 338 King’s Road North Point, Hong KongPRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins Drive Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins Drive P.O. Box 2681Grand Cayman, KY1-1111Cayman Islands P.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 核數師中匯安達會計師事務所有限公司 AUDITORZHONGHUI ANDA CPA Limited Certified Public Accountants23/F, Tower 2Enterprise Square Five38 Wang Chiu RoadKowloon Bay 執業會計師香港九龍九龍灣宏照道38號企業廣場第五期 二座23樓主要往來銀行 Kowloon, Hong KongPRINCIPAL BANKER 香港德輔道中4-4A號股份代號 4-4A Des Voeux Road Central,Hong KongSTOCK CODE 8221 8221 COMPANY WEBSITEwww.gyf.com.hk 公司網站www.gyf.com.hk 致股東： Dear Shareholders,Onbehalf of the board(the“Board”)of directors(the 本人謹代表高裕金融集團有限公司（「本公司」）董 事（「董 事」）會（「董 事 會」）欣 然 向各位呈報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（「報告期間」）的年度報告。 “Director(s)”)of Gaoyu Finance Group Limited(the“Company”), I hereby present to you the annual report of theCompany and its subsidiaries (collectively the “Group”) for theyear ended 31 March 2024 (the “Reporting Period”). 這一個年度，是特別的一年！ This year has been an extraordinary one! 在這一年，中港兩地的經濟皆呈現下行趨勢，尤 其 是 香 港 的 金 融 市 場，更 面 臨 多 年來 最 嚴 峻 的 環 境。然 而，在 本 集 團 員 工 的努 力 下，儘 管 市 場 形 勢 如 此，本 集 團 於 報告期間仍能取得過去幾年以來的小高峰， During this year, the economies of both Mainland China andHong Kong have shown a downward trend, especially thefinancial markets of Hong Kong, which were facing the mostsevere environment in years. However, despite challengingmarket conditions, the Group, with the efforts of the Group’s 與上一財政年度相比，報告期間的營業額錄 得 大 幅 度 增 長，並 轉 虧 為 盈。在 這 市 場 staff members, was still able to achieve a small peak of thepast few years during the Reporting Period. Compared to the 環境之下，不是一件簡單容易之事。 previous financial year, the turnover recorded a substantialincrease and a turnaround from loss to profit was achievedduring the Reporting Period, which was not an easy task insuch a market environment. 二二年便已開展供應鏈融資業務，並於報 had already started supply chain financing business as early as 告期間錄得強勁增長，證明市場對此金融服務的需求及價值。本集團將會繼續發展供應鏈融資業務，此板塊更將會成為本集團 最 重 要 的 業 務 之 一。此 外，在 新 經 濟 發展的趨勢下，本集團銳意打造一個結合新經濟元素的資產信託及管理平台。 2022, and recorded strong growth during the Reporting Period,which demonstrated the demand and value of such financialservice in the market. The Group will continue to developsupply chain financing business, and this sector will becomeone of the most important businesses of the Group. In addition,under the trend of emerging economy development, the Groupis determined to build an asset trust and management platform 本 人 一 直 相 信，經 濟 及 營 商 環 境 瞬 息 萬變，有起有落，即使在更惡劣的情況下，也蘊 藏 着 巨 大 商 機。因 此 本 人 非 常 有 信 心， Ihave always believed that the economic and businessenvironment changes rapidly, with ups and downs, and thereare still huge business opportunities even in worse situations. 本集團能夠在風雨之中，繼續業績蒸蒸日上。 As such, I have great confidence that the Group will be able toachieve robust growth amidst the storm. 本人謹藉此機會代表董事會衷心感謝本集團股東、客戶及業務夥伴一直以來的鼎力支持，並向管理層及員工為推動本集團業務 發 展 所 作 出 的 努 力 及 貢 獻 表 示 由 衷 謝 to express my sincere gratitude to the Group’s shareholders,customers and business partners for their continuous support,and to our management and staff members for their diligence MANAGEMENT DISCUSSION AND ANALYSIS CHANG