汇隆控股二零二四年年报

2024年報ANNUAL REPORT GEM特色GEM CHARACTERISTICS 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM GEMGEMGEM GEMGEM(1)(2) CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONGLIMITED (“STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment riskmay be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks ofinvesting in such companies and should make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEMmay be more susceptible to high market volatility than securities traded on the Main Board and no assurance is given that there willbe a liquid market in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for the contentsof this annual report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever forany loss howsoever arising from or in reliance upon the whole or any part of the contents of this annual report. This annual report, for which the directors (“Directors”) of WLS Holdings Limited (“Company” or “WLS”) collectively andindividually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securitieson GEM of the Stock Exchange (“GEM Listing Rules”) for the purpose of giving information with regard to the Company. TheDirectors, having made all reasonable enquiries, confirm that, to the best of their knowledge and belief: (1) the information containedin this annual report is accurate and complete in all material respects and not misleading or deceptive; and (2) there are no othermatters the omission of which would make any statement herein or this annual report misleading. 「天圓地方」的概念 “CIRCLE AND SQUARE” CONCEPT In this intensely competitive world, the winners are those who take theinitiative to build a solid foundation and dedicate efforts on self improvementand enhance business efficiencies. WLS Holdings Limited, with excellent business acumen, takes a proactivestance on incorporating the “Circle and Square” concept into its corporatemission. The underlying meaning of having a “Circle” encompassing asquare symbolises the importance of offering smooth services and flexibilityto external parties, and “Square” encompassed by a circle symbolises therequirement of cautiousness and striving after perfection. That is whyWLS shall adhere unwaveringly to its principle of perpetual emphasis andcontinuous improvement on “Safety, Quality and Efficiency”. WLS practises and preaches the theory of “Circle and Square” by integratingflexibility into every step of its operations as well as abiding by every legalregulation and restriction. 我們的使命OUR MISSION 1Our Mission4Corporate Information7Financial Highlights10Management Discussion and Analysis30Directors Profiles34Corporate Governance Report53Directors’ Report64Independent Auditor’s Report73Consolidated Statement of Profit or Loss74Consolidated Statement of Profit or Loss andOther Comprehensive Income75Consolidated Statement of Financial Position77Consolidated Statement of Changes in Equity78Consolidated Statement of Cash Flows81Notes to the Consolidated Financial Statements172Financial Summary 公司資料CORPORATE INFORMATION 董事 DIRECTORS 執行董事 Executive Directors Mr. Yang HaijiaMs. Wang Lili (resigned on 22 May 2024) 獨立非執行董事 Independent Non-executive Directors Mr. Lo Ka KiMs. Gong Qiuyun (appointed on 11 April 2024)Mr. Law Man Sang (resigned on 16 July 2024) 審核委員會成員 AUDIT COMMITTEE Mr. Lo Ka Ki(Chairman)Ms. Gong QiuyunMr. Law Man Sang (resigned on 16 July 2024) 薪酬委員會成員 REMUNERATION COMMITTEE Mr. Law Man Sang (resigned on 16 July 2024)Mr. Lo Ka KiMs. Gong Qiuyun 提名委員會成員 NOMINATION COMMITTEE Mr. Yang Haijia(Chairman)Mr. Lo Ka KiMs. Gong Qiuyun 授權代表 AUTHORISED REPRESENTATIVES Mr. Yang HaijiaMr. Wong Chin Ming (resigned on 22 July 2024) 監察主任 COMPLIANCE OFFICERMr. Yang Haijia 公司秘書 COMPANY SECRETARY Mr. Wong Chin Ming (resigned on 22 July 2024) 註冊辦事處 REGISTERED OFFICE Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda 總辦事處及主要營業地點11A101001-1006 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS Rooms 1001-1006, 10th Floor, Tower A, SouthmarkNo. 11 Yip Hing Street, Wong Chuk Hang, Aberdeen, Hong Kong 公司網頁www.wls.com.hk COMPANY’S WEBSITEwww.wls.com.hk INDEPENDENT AUDITORS 獨立核數師 255151501 Infinity CPA LimitedCertified Public AccountantsRoom 1501, 15/F, Olympia Plaza255 King’s Road, North PointHong Kong 香港法律顧問 LEGAL ADVISERS AS TO HONG KONG LAW LCH Lawyers LLPTsang, Chan & WooSit, Fung, Kwong & Shum, Solicitors 主要往來銀行 PRINCIPAL BANKERS DBS Bank (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporatio