天成控股：2023/2024 年报

(incorpora ted in the Cayman Islands with limited liability)Stock code股份代號: 2110 ANNUAL REPORT2023/2024 CONTENTS目錄 Corporate Information公司資料2Chairman’s Statement主席報告5Management Discussion and Analysis管理層討論與分析8Biographical Details of Directors and Senior Management董事及高級管理層履歷詳情16Directors’ Report董事會報告21Corporate Governance Report企業管治報告34Environmental, Social and Governance Report環境、社會及管治報告51Independent Auditor’s Report獨立核數師報告104Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表112Consolidated Statement of Financial Position綜合財務狀況表114Consolidated Statement of Changes in Equity綜合權益變動表115Consolidated Statement of Cash Flows綜合現金流量表116Notes to the Consolidated Financial Statements綜合財務報表附註117Financial Summary財務概要208 CORPORATE INFORMATION公司資料 BOARD OF DIRECTORS 執行董事鄭艷玲女士（主席）向裕永先生（於二零二四年三月三十一日辭任）歐陽建文先生羅浩先生王旭先生趙章山先生（於二零二四年二月二日獲委任及於二零二四年四月二十二日辭任）趙東權先生（於二零二三年十二月二十九日辭任） Executive DirectorsMs. Zheng Yanling(Chairman)Mr. Heung Yue Wing(resigned on 31 March 2024)Mr. Ouyang JianwenMr. Luo HaoMr. Wong YukMr. Zhao Zhangshan(appointed on 2 February 2024 and resigned on 22 April 2024) Mr. Zhao Dongquan(resigned on 29 December 2023) 非執行董事 杜敏女士（於二零二三年七月三十一日辭任） Non-Executive DirectorMs. Du Min(resigned on 31 July 2023) 獨立非執行董事 Independent Non-executive DirectorsMr. Wan San Fai VincentMr. Zhang Wenyong(resigned on 19 October 2023)Mr. Luo Sheng(resigned on 1 August 2024)Mr. Wen Xiaoxiao(appointed on 24 January 2024) 温新輝先生張文勇先生（於二零二三年十月十九日辭任）羅晟先生（於二零二四年八月一日辭任）文孝效先生（於二零二四年一月二十四日獲委任） AUDIT COMMITTEE 温新輝先生（主席）張文勇先生（於二零二三年十月十九日辭任）羅晟先生（於二零二四年八月一日辭任）文孝效先生（於二零二四年一月二十四日獲委任） Mr. Wan San Fai Vincent(Chairman)Mr. Zhang Wenyong(resigned on 19 October 2023)Mr. Luo Sheng(resigned on 1 August 2024)Mr. Wen Xiaoxiao(appointed on 24 January 2024) NOMINATION COMMITTEE 張文勇先生（主席）（於二零二三年十月十九日辭任）文孝效先生（主席）（於二零二四年一月二十四日獲委任）温新輝先生羅晟先生（於二零二四年八月一日辭任） Mr. Zhang Wenyong(Chairman)(resigned on 19 October 2023)Mr. Wen Xiaoxiao(Chairman)(appointed on 24 January 2024)Mr. Wan San Fai VincentMr. Luo Sheng(resigned on 1 August 2024) CORPORATE INFORMATION公司資料 REMUNERATION COMMITTEE 羅晟先生（主席）（於二零二四年八月一日辭任）温新輝先生（主席）（於二零二四年八月一日獲調任為主席）張文勇先生（於二零二三年十月十九日辭任）文孝效先生（於二零二四年一月二十四日獲委任） Mr. Luo Sheng(Chairman)(resigned on 1 August 2024)Mr. Wan San Fai Vincent(Chairman)(redesignated as Chairman on 1 August 2024)Mr. Zhang Wenyong(resigned on 19 October 2023)Mr. Wen Xiaoxiao(appointed on 24 January 2024) COMPANY SECRETARY 周志榮先生（於二零二三年八月三十一日辭任）王旭先生（於二零二三年八月三十一日獲委任） Mr. Chow Chi Wing(resigned on 31 August 2023)Mr. Wong Yuk(appointed on 31 August 2023) 王旭先生歐陽建文先生 AUTHORISED REPRESENTATIVES Mr. Wong YukMr. Ouyang Jianwen HEADQUARTER AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港九龍尖沙咀麼地道68號帝國中心506至507A室 Rooms 506-507AEmpire Centre68 Mody RoadTsim Sha TsuiKowloonHong Kong REGISTERED OFFICE PO Box 1350Windward 3Regatta Office ParkGrand Cayman KY1-1108Cayman Islands PO Box 1350Windward 3Regatta Office ParkGrand Cayman KY1-1108Cayman Islands PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE IN THE CAYMAN ISLANDS Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand CaymanKY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand CaymanKY1-1108Cayman Islands CORPORATE INFORMATION公司資料 HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 Tricor Investor Services Limited17/FFar East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKS 南洋商業銀行有限公司上海商業銀行有限公司招商銀行股份有限公司 Nanyang Commercial Bank, LimitedShanghai Commercial Bank LimitedChina Merchants Bank Co., Limited AUDITOR 栢淳會計師事務所有限公司（前稱上會栢誠會計師事務所有限公司）註冊公共利益實體核數師香港尖沙咀天文臺道8號19樓1903A-1905室 Prism Hong Kong Limited(Formerly known as Prism Hong Kong and Shanghai Limited)Registered Public Interest Entity AuditorUnit 1903A-1905, 19/F.8 Observatory RoadTsim Sha TsuiHong Kong www.tianchengholdings.com.cn COMPANY’S WEBSITEwww.tianchengholdings.com.cn 2110 STOCK CODE2110 CHAIRMAN’S STATEMENT主席報告 各位股東： Dear Shareholders, 本人謹代表天成控股有限公司（「本公司」）及其附屬 公 司（ 統 稱「本 集 團」）董 事（「董 事 」）會（「董 事會」）欣然提呈本集團截至二零二四年五月三十一日止年度（「本年度」）的年報 。 On behalf of the board (the “Board”) of directors (the “Directors”) of TianCheng Holdings Limited (the “Company”) and its subsidiaries (collectively,the “Group”), I am pleased to present the annual report of the Group for theyear ended 31 May 2024 (the “Year”). FINANCIAL RESULTS 本集團於本年度的收益約為223.3百萬港元（二零二三年財年：約198.0百萬港元），增加約12.8%，其中包括： The Group’s revenue for the Year amounted to approximately HK$223.3million (FY2023: approximately HK$198.0 million), representing an increaseof approximately 12.8%. It consists: •來自海事建築工程分部的收益約為186.4百萬港元（二零二三年財年：約60.2百萬港元），增加209.8%。•來自土木工程分部的收益約為10.8百萬港元（二零二三年財年：約122.1百萬港元），減少91.1%。•來自船隻租賃服務分部的收益約為21.5百萬港元（二零二三年財年：約15.8百萬港元），增加36.2%。•來自康養服務分部的收益約為4.6百萬港元（二零二三年財年：無），增加100%。 •Revenue from marine construction works segment increased by 209.8%to approximately HK$186.4 million (FY2023: approximately HK$60.2million). •Revenue from civil engineering wor