香港潮商集团二零二四年年报

(Incorporated in Bermuda with limited liability)(Stock Code: 2322) Annual Report2024年報 Contents目錄 Corporate Information公司資料 Chairlady’s Statement4主席報告 Management Discussion and Analysis6管理層討論與分析 Corporate Governance Report23企業管治報告 Environmental, Social and Governance Report46環境、社會及管治報告 Report of the Directors董事會報告 Independent Auditor’s Report獨立核數師報告 Consolidated Statement of Profit or Lossand Other Comprehensive Income126綜合損益及其他全面收益表 Consolidated Statement of Financial Position128綜合財務狀況表 Consolidated Statement of Changes in Equity130綜合權益變動表 Consolidated Statement of Cash Flows131綜合現金流量表 Notes to the Consolidated Financial Statements133綜合財務報表附註 Five-Year Financial Summary263五年財務摘要 Corporate Information公司資料 董事會執行董事鄭菊花女士（主席）陳志遠先生（行政總裁） BOARD OF DIRECTORSExecutive Directors Ms. ZHENG Juhua(Chairlady)Mr. CHAN Chi Yuen(Chief Executive Officer) 獨立非執行董事 Independent Non-executive Directors 余伯仁先生季志雄先生楊日泉先生（於二零二三年十二月二十二日獲委任） Mr. YU Pak Yan, PeterMr. CHI Chi Hung, KennethMr. YEUNG Yat Chuen(Appointed on 22 December 2023) 公司秘書周建章先生 COMPANY SECRETARYMr. CHAU Kin Cheung, Alfred 審核委員會 AUDIT COMMITTEE 季志雄先生（主席）余伯仁先生楊日泉先生（於二零二三年十二月二十二日獲委任） Mr. CHI Chi Hung, Kenneth(Chairman)Mr. YU Pak Yan, PeterMr. YEUNG Yat Chuen(Appointed on 22 December 2023) REMUNERATION COMMITTEE 薪酬委員會 余伯仁先生（主席）季志雄先生楊日泉先生（於二零二三年十二月二十二日獲委任） Mr. YU Pak Yan, Peter(Chairman)Mr. CHI Chi Hung, KennethMr. YEUNG Yat Chuen(Appointed on 22 December 2023) 提名委員會 NOMINATION COMMITTEE 楊日泉先生（主席）（於二零二三年十二月二十二日獲委任）余伯仁先生季志雄先生鄭菊花女士 Mr. YEUNG Yat Chuen(Chairman)(Appointed on 22 December 2023)Mr. YU Pak Yan, PeterMr. CHI Chi Hung, KennethMs. ZHENG Juhua 核數師 AUDITOR 劉歐陽會計師事務所有限公司 Lau & Au Yeung C.P.A. Limited 主要往來銀行 東亞銀行有限公司華僑永亨銀行有限公司交通銀行（香港）有限公司中國銀行（香港）有限公司 PRINCIPAL BANKERS The Bank of East Asia LimitedOCBC Wing Hang Bank LimitedBank of Communications (Hong Kong) LimitedBank of China (Hong Kong) Limited Corporate Information公司資料 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM11Bermuda Clarendon House2 Church StreetHamilton HM11Bermuda 香港主要營業地點 PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港灣仔港灣道26號華潤大廈22樓2202室 Suite 2202, 22/F., China Resources Building26 Harbour RoadWanchaiHong Kong 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM12Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 卓佳登捷時有限公司香港夏慤道16號遠東金融中心17樓 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 股票代號2322 STOCK CODE2322 公司網頁http://www.chaoshang.hk WEBSITEhttp://www.chaoshang.hk Chairlady’s Statement主席報告 Chairlady’s Statement主席報告 The Group continued to face various difficulties during thisfinancial year. The economic recovery in the post COVID-19pandemic era was slower than expected, and geopolitical riskswere on the rise as international trade wars escalated. While theGroup has adopted various measures to maintain the stability ofits businesses, it is inevitable that the Group’s performance wasaffected resulting with an overall decrease in the Group’s revenueand increase in loss. 本集團於本財政年度繼續面對各種不同的困擾。在後2019冠狀病毒病時代，經濟復甦較預期緩慢，地緣政治風險增加及國際貿易戰升溫。儘管本集團已採取多項措施維持其業務的穩定性，但本集團表現仍不可避免受到影響，導致本集團業務收入下降及虧損增加。 Furthermore, the under-performing stock market during the yearled to a less than satisfactory performance from our financialservices business. The Group is diversifying into different financialservices to strive for growth in our business. Our managementwill increase the Group’s exposure and scale of operations withinthe capital markets and to capture higher market shares. 此外，本年內股市表現不佳，導致金融服務業務的表現未如理想。本集團正在拓展至不同的金融服務，以爭取我們業務的增長。我們的管理層會力求增加本集團在資本市場的參與規模，以爭取市佔率。 All in all, the Group reassesses and re-engineeres its strategiesfrom time to time in response to the ever changing environment.The Group will continue to actively identify and exploreinvestment and business opportunities to strengthen andbroaden its assets and revenue base into a comprehensiveportfolio. The Group may also consider cautiously to securefinancing for its business development. 整體來說本集團將不時重新評估和重新設計其戰略，以應對不斷變化的環境。本集團將繼續積極識別和探討投資及業務機會，以加強及擴大其資產及收入基礎至全面之組合。本集團亦可能會審慎地考慮獲取借貸，以用於其業務發展。 I would like to express my sincere gratitude to our Board andcolleagues for their effort and dedication. I would also like toexpress my deepest appreciation to all our business partners andshareholders for their continuing confidence in our Group. 本人謹對董事會及各同事所作出之努力及貢獻致以衷心謝意。本人亦衷心感謝所有業務夥伴及股東對本集團之持久信心。 主席鄭菊花香港，二零二四年六月二十八日 Zheng JuhuaChairladyHong Kong, 28 June 2024 Management Discussionand Analysis管理層討論與分析 Management Discussion and Analysis管理層討論與分析 財務回顧 Financial Review 本 集 團 於 截 至 二 零 二 四 年 三 月 三 十 一 日 止年度內錄得收入約145,000,000港元及毛利約32,700,000港元，比較於上年度同期則分別錄得約198,900,000港元及32,900,000港元。本年度虧損約87,600,000港元，與上年度同期比較則錄得虧損約41,800,000港元。本年度虧損上升主要乃由於以下各項影響之淨額所致