奥克斯国际2024年年报

STOCK CODE2080(Incorporated in the Cayman Islands with limited liability) ANNUAL REPORTANNUAL REPORT Contents目 錄 2Corporate Information4Chairman’s Statement8Management Discussion and Analysis16Biographical Details of Directors and Senior Management20Corporate Governance Report37Environmental, Social and Governance Report100Report of the Directors125Independent Auditor’s Report133Consolidated Statement of Profit or Loss135Consolidated Statement of Profit or Loss and OtherComprehensive Income137Consolidated Statement of Financial Position139Consolidated Statement of Changes in Equity140Consolidated Cash Flow Statement142Notes to the Consolidated Financial Statements236Five-Year Financial Summary Corporate Information公 司 資 料 BOARD OF DIRECTORS Executive directors Mr. Zheng JiangMr. Zheng Jianjiang(appointed with effect from 1 January 2024)Mr. Chan Hon KiMs. Shen GuoyingMs. Chen Lingxiao Independent non-executive directorsMr. Poon Chiu KwokMr. Bau Siu FungMs. Lou Aidong AUDIT COMMITTEEMr. Bau Siu Fung(Chairman)Mr. Poon Chiu KwokMs. Lou Aidong REMUNERATION COMMITTEE Ms. Lou Aidong(Chairlady)Mr. Zheng JiangMr. Chan Hon KiMr. Poon Chiu KwokMr. Bau Siu Fung NOMINATION COMMITTEEMr. Zheng Jiang(Chairman) Ms. Shen GuoyingMr. Poon Chiu KwokMr. Bau Siu FungMs. Lou Aidong FCCACPAFCCA AUTHORISED REPRESENTATIVESMs. Tsang Kwok Shan, Sandy,FCCAMr. Chan Hon Ki,CPA ,FCCA CPAFCCAFCCA JOINT COMPANY SECRETARYMr. Chan Hon Ki,CPA, FCCAMs. Tsang Kwok Shan, Sandy,FCCA AUDITOR 108 KPMGPublic Interest Entity Auditor registered in accordance withthe Accounting and Financial Reporting Council Ordinance8th Floor,Prince’s Building,10 Chater Road, Central,Hong Kong Corporate Information公 司 資 料 HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 2881001 Unit 1, 10/F.,Emperor Group Centre,288 Hennessy Road,Wan Chai, Hong Kong H O N G K O N G B R A N C H S H A R E R E G I S T R A RAND TRANSFER OFFICE 1617 Tricor Investor Services Limited17/F Far East Finance Centre,16 Harcourt Road, Hong Kong LEGAL ADVISER TO THE COMPANY 140 Chiu & Partners40th Floor, Jardine House,1 Connaught Place, Central,Hong Kong CAYMAN ISLANDS SHARE REGISTRAR ANDTRANSFER OFFICE Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350, Grand CaymanKY1-1108 Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350, Grand CaymanKY1-1108 Cayman Islands PRINCIPAL BANKERS OCBC Bank (Hong Kong) LimitedBank of Communication Co., Ltd.Yinzhou BankBank of China (Hong Kong) LimitedBank of Beijing www.auxint.com COMPANY WEBSITEwww.auxint.com 2080 STOCK CODE2080 Chairman’sStatement主席報告Chairman’s Chairman’s Statement主 席 報 告 Dear Shareholders, 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 AUX International Holdings Limited (the“Company”, together with its subsidiaries the “Group”), I ampleased to present the Company’s annual results for the yearended 31 March 2024 (the “Year”). T h r o u g h o u t 2023, o u r l i f e s t y l e e n t e r t a i n m e n t b u s i n e s se n c o u n t e r e da c h a l l e n g i n g o p e r a t i n g e n v i r o n m e n tcharacterized by subdued consumer sentiment and evolvingspending patterns. Notably, a significant portion of consumersi n H o n g K o n g o p t e d t o s e e k e n t e r t a i n m e n t o p t i o n s i nShenzhen, the People’s Republic of China (the “PRC” or“China”), contributing to the difficult landscape for ourlifestyle entertainment segment. 21.06.028.6%15.0 Consequently, revenue within our lifestyle entertainmentsegment declined by HK$6.0 million, representing a decreaseof 28.6% from HK$21.0 million last year to HK$15.0 million fort h e Y e a r . D e s p i t e o u r c o n c e r t e d e f f o r t s a n d s t r a t e g i cinitiatives, this segment has struggled to sustain profitability inrecent years. Following a comprehensive analysis of marketdynamics, we have reluctantly concluded that the viability ofour lifestyle entertainment business in the Hong Kong marketis increasingly uncertain. Therefore, we have made the difficultdecision to discontinue our operations in this segment. Thiss t r a t e g i cr e a l i g n m e n t i s g u i d e d b y o u r u n w a v e r i n gcommitment to optimizing shareholder value and directingr e s o u r c e s t o w a r d a r e a s w i t h s u s t a i n a b l e g r o w t h a n dprofitability areas. While we acknowledge the disappointment this decision mayevoke, we firmly believe it is essential for the Company’slong-term health and prosperity. Closing of the lifestyleentertainment business will facilitate the reallocation ofresources towards areas where we can drive significant valueand capitalize on emerging opportunities. Despite our resilience amidst the slowdown in the real estatem a r k e t i n C h i n a d u r i n g t h e r e c e n t y e a r s , o u r p r o p e r t ymanagement business has encountered a decline in revenueduring the Year. Chairman’s