朗华国际集团2023/2024年度年报

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 os i t i o n e d a s a m a r ke t d e s i g n e d toaccommodate small and mid-sized companies to which ahigher investment risk may be attached than other companieslisted on the Stock Exchange. Prospective investors should beaware of the potential risks of investing in such companies andshould make the decision to invest only after due and carefulconsideration. GEMGEMGEM Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securities tradedon GEM may be more susceptible to high market volatility thansecurities traded on the Main Board of the Stock Exchangeand no assurance is given that there will be a liquid market inthe securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchangetakeno responsibility for the contents of this report,make norepresentation as to its accuracy or completeness and expresslydisclaim any liability whatsoever for any loss howsoever arising from orin reliance upon the whole or any part of the contents of this report. GEMGEM This report, for which the directors (the “Directors”) of China BrilliantGlobal Limited (the “Company”) collectively and individually accept fullresponsibility, includes particulars given in compliance with the RulesGoverning the Listing of Securities on GEM of the Stock Exchange(the “GEM Listing Rules”) for the purpose of giving information withregard to the Company. The Directors, having made all reasonableenquiries, confirm that, to the best of their knowledge and belief, theinformation contained in this report is accurate and complete in allmaterial respects and not misleading or deceptive, and there are noother matters the omission of which would make any statement hereinor this report misleading. Contents 76–82Independent Auditor’s Report83–84Consolidated Statement of Profit or Loss andOther Comprehensive Income85–86Consolidated Statement of Financial Position87–88Consolidated Statement of Changes in Equity89–90Consolidated Statement of Cash Flows91–228Notes to the Consolidated Financial Statements 3–5Corporate Information6–8Chairman’s Statement9–21Management Discussion and Analysis22–24Directors and Senior Management25–47Report of the Directors48–75Corporate Governance Report CORPORATE INFORMATION EXECUTIVE DIRECTORS Mr. Zhang Chunhua(Chairman)Ms. Zhang Chunping(Chief Executive Officer)(appointed as a Chief Executive Officer on 1 July 2023)Ms. Chung, Elizabeth Ching Yee (resigned as a Chief Executive Officeron 1 July 2023 and executive Director on 1 October 2023) INDEPENDENT NON-EXECUTIVE DIRECTORS Ms. Chan Mei Yan HidyMs. Huang Jingshu (appointed on 1 October 2023)Mr. Peng Yin (appointed on 1 October 2023)Ms. Lee Kwun Ling, May Jean (resigned on 1 October 2023)Mr. Zhang Weidong (resigned on 1 October 2023) COMPANY SECRETARY Mr. Chan Koon Fat COMPLIANCE OFFICER Ms. Zhang Chunping (appointed on 1 October 2023)Ms. Chung, Elizabeth Ching Yee (resigned on 1 October 2023) AUDIT COMMITTEE Ms. Chan Mei Yan Hidy(Committee Chairman)Ms. Huang Jingshu (appointed on 1 October 2023)Mr. Peng Yin (appointed on 1 October 2023)Ms. Lee Kwun Ling, May Jean (resigned on 1 October 2023)Mr. Zhang Weidong (resigned on 1 October 2023) REMUNERATION COMMITTEE Mr. Peng Yin(Committee Chairman)(appointed on 1 October 2023)Ms. Chan Mei Yan Hidy (appointed on 1 October 2023)Ms. Huang Jingshu (appointed on 1 October 2023)Mr. Zhang Weidong (ceased be remuneration chairman andmember on 1 October 2023)Ms. Chung, Elizabeth Ching Yee (resigned on 1 October 2023)Ms. Lee Kwun Ling, May Jean (resigned on 1 October 2023) CORPORATE INFORMATION NOMINATION COMMITTEE Ms. Huang Jingshu(Committee Chairman)(appointed on 1 October 2023)Ms. Zhang Chunping (appointed on 1 October 2023)Ms. Chan Mei Yan HidyMs. Lee Kwun Ling, May Jean (ceased be nomination chairman andmember on 1 October 2023)Ms. Chung, Elizabeth Ching Yee (resigned on 1 October 2023) AUTHORISED REPRESENTATIVES Ms. Zhang Chunping (appointed on 1 October 2023)Mr. Chan Koon FatMs. Chung, Elizabeth Ching Yee (resigned on 1 October 2023) REGISTERED OFFICE Century YardCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Century YardCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS DD125#1998 R.P. DD125, Lot #1998 R.P.& othersShek Po Road, Ha TsuenYuen Long, N. THong Kong INDEPENDENT AUDITOR 3323 Elite Partners CPA LimitedLevel 23, YF Life Tower33 Lockhart Road, Wan ChaiHong Kong CORPORATE INFORMATION PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1100, Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1100, Cayman Island