金至尊集团2023/24年报

DISTRIBUTION NETWORK分銷網絡 DISTRIBUTION NETWORK IN MAINLAND|內地分銷網絡 As at 30 June 2024於2024年6月30日 OPERATIONAL HIGHLIGHTS營運摘要 REVENUE AND LOSS ANALYSIS|收入及虧損分析 OPERATIONAL HIGHLIGHTS營運摘要 1Sales = Revenue – Licensing Income2Gross Profit = Consolidated Gross Profit – Gross Profit of Licensing Business3Gold & Platinum refers to gold & platinum products sold by weight basing oninternational market price, i.e. at non-fixed price1銷售=收入–品牌業務收入2毛利=綜合毛利–品牌業務毛利3黃金及鉑金是指根據國際市場價格按重量出售的黃金及鉑金產品（即非定價） FINANCIAL HIGHLIGHTS財務摘要 CONTENTS目錄 分銷網絡營運摘要財務摘要企業簡介主席報告管理層討論及分析大事記企業管治報告董事會報告獨立核數師報告財務報表公司資料 Distribution NetworkOperational HighlightsFinancial Highlights1Corporate Profile2Chairman’s Statement6Management Discussion and Analysis22Major Events24Corporate Governance Report50Report of the Directors86Independent Auditor’s Report94Financial Statements255Corporate Information CORPORATE PROFILE企業簡介 3DG Jewellery is a Hong Kong retail jewellery brand which primarilyengaged in design, research & development and sale of luxuryjewellery, gold ornaments and corporate gifts. 金至尊珠寶為香港品牌，主要從事設計、研發、銷售以「金至尊」品牌命名的名貴珠寶鑽飾、足金飾品及企業禮品。 3DG Jewellery has established a retail network in China includingMainland, Hong Kong and Macau with over 200 points of salewhere its brand has gained wide recognition. 3DG Jewellery hasquickly won the recognition and hearts of consumers by upholdingthe brand concept of “3DG Prestige Service” together withexquisite craftsmanship and creative design. 在內地、香港及澳門地區建立零售網絡。目前集團開設多於200間零售點，品牌形象深受認同和肯定。以其獨特的產品魅力、「3DG尊享服務」獲得大眾消費者及名人明星的青睞。 CHAIRMAN’S STATEMENT主席報告 CHAIRMAN’S STATEMENT主席報告 Dear Shareholders, 各位股東： 本人謹代表金至尊集團（國際）有限公司（「本公 司」）及 其 附 屬 公 司（統 稱「本 集 團」或「我們」），謹 此 提 呈 本 集 團 截 至2024年6月30日止年度（「2024財年」或「回顧年度」）之全年業績。 On behalf of 3DG Holdings (International) Limited (the “Company”)and its subsidiaries (collectively referred to as the “Group” or “We”),I hereby present the Group’s annual results for the year ended 30June 2024 (“FY2024” or the “Year under review”). The Group continues to face challenges from the heightenedgeopolitical tensions. Additionally, the increasing economicuncertainties such as the real estate market crisis in Mainland,international gold price surge, inflated interest rates, andrecessionary and unemployment concerns have taken a toll onconsumer sentiment in the retail sector, which made it morechallenging to plan and execute the Group’s strategic initiatives. 本 集 團 繼 續 面 對 地 緣 政 治 局 勢 緊 張 帶 來 的挑 戰。此 外，內 地 房 地 產 市 場 危 機、國 際 黃金價格飆升、利率上漲、經濟衰退及失業問題等經濟不明朗因素增加，打擊零售消費意欲，令本集團的策略計劃及執行更具挑戰性。 本 集 團 於 回 顧 年 度 的 總 收 入 較 去 年 同 期減 少5 %至5 8 6 , 8 9 6 , 0 0 0港 元（2 0 2 3年 ：618,514,000港元），年內虧損及權益持有人應 佔 虧 損 亦 分 別 上 升34%至208,746,000港元（2023年：155,719,000港 元）及 上 升51%至135,316,000港 元（2023年：89,744,000港元）。該 等 增 加 主 要 是 由 於 金 價 急 升 造 成 對沖虧損，影響黃金貸款的公平值。於2024財年，本集團作出策略性決定，終止經營非核心業務，以集中資源發展珠寶業務。 The Group’s total revenue for the Year under review decreased by5% over the corresponding period last year to HK$586,896,000(2023: HK$618,514,000). Loss for the year and loss attributable toequity holders also widened by 34% to HK$208,746,000 (2023:HK$155,719,000) and widened by 51% to HK$135,316,000(2023: HK$89,744,000), respectively. The increases were mainlyattributed to hedging loss caused by the surge in gold price,which impacted the fair values of the gold loan. During FY2024,the Group made a strategic decision to discontinue its non-corebusiness operations in order to concentrate the organization’sresources on developing its jewellery business. As at 30 June 2024, the Group had a distribution network of 219shops (2023: 230 shops), with operations spanning across HongKong, Macau, and Mainland. 於2024年6月30日，本 集 團 的 分 銷 網 絡 共 有219間（2023年：230間）店 舖，業 務 遍 及 香港、澳門及內地。 CHAIRMAN’S STATEMENT主席報告 OUTLOOK 前景 本 集 團 已 獲 六 福 集 團（國 際）有 限 公 司（「六福」，一間於香港聯合交易所有限公司（「聯交所」）主板上市（股份代號：0590）之香港及內地主要珠寶零售商之一）收購，有關收購已於2024年1月完成。 The Group has undergone an acquisition process of which LukFook Holdings (International) Limited (“Luk Fook”), one of theleading jewellery retailers in Hong Kong and Mainland listed onthe Main Board of The Stock Exchange of Hong Kong Limited(“Stock Exchange”) (stock code: 0590), was the acquirer while thecompletion took place in January 2024. Subsequent to the acquisition, the Group has worked in tandemwith Luk Fook to revisit the corporate strategies, vision, missionand values, basing on the strategic planning and operationalframework which contributed to the commercial success ofLuk Fook. Moreover, Luk Fook’s strong financial position andample access to funding sources will allow the Group to securefinancing at significantly lower costs in the future. Leveraging LukFook’s well-established global distribution network and licensingpartnerships, the Group is preparing to expand its licensingbusiness beyond Mainland. In the near future, we expect licensedshops to be opened in certain Asian countries. We anticipate thisbusiness to serve as an additional engine for long-term revenuegrowth. 收購事項後，本集團與六福攜手合作，重新審 視