大洋集团二零二三年年报

ANNUAL REPORT 2023 目錄Contents 91Consolidated Statement ofProfit or Loss and OtherComprehensive Income92Consolidated Statement ofFinancial Position94Consolidated Statement ofChanges in Equity96Consolidated Statement ofCash Flows98Notes to the ConsolidatedFinancial Statements218Financial Summary219Definitions 2Corporate Information5Chairlady’s Statement8Directors’ Profile13Management Discussion andAnalysis26Corporate Governance Report64Report of the Directors81Independent Auditor’s Report90Consolidated Statement ofProfit or Loss Corporate Information公司資料 DIRECTORS 執行董事 Ms. Shi Qi(Chairlady)Mr. Li Jiuhua(Chief Executive Officer)Mr. Gao Feng 非執行董事 Non-Executive Directors Mr. Chan Tsun Hong PhilipMr. Han LeiMr. Gu Shixiang 獨立非執行董事 Independent Non-Executive Directors Mr. Chan Siu TatMr. Hu JiangbingMs. Wang LinaMr. Zheng Changxing (appointed on 9 June 2023) 執行委員會 COMMITTEES Executive CommitteeMr. Li Jiuhua(Chairman)Ms. Shi Qi 審核委員會 Audit Committee Mr. Chan Siu Tat(Chairman)Mr. Hu JiangbingMs. Wang Lina 薪酬委員會 Remuneration Committee Mr. Hu Jiangbing(Chairman)Mr. Chan Siu TatMs. Shi Qi 提名委員會 Nomination Committee Mr. Chan Siu Tat(Chairman)Mr. Hu JiangbingMs. Shi Qi Corporate Information公司資料 AUTHORISED REPRESENTATIVES Ms. Shi QiMs. Xu Jiayuan (appointed on 3 January 2023)Mr. Zhou Danqing (resigned on 3 January 2023) COMPANY SECRETARY Ms. Xu Jiayuan (appointed on 3 January 2023)Mr. Zhou Danqing (resigned on 3 January 2023) AUDITOR CL Partners CPA LimitedCertified Public Accountants(Registered Public Interest Entity Auditor) REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681 GTGrand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681 GTGrand Cayman KY1-1111Cayman Islands PRINCIPAL PLACE OF BUSINESSIN HONG KONG 45H Code 22 22/F, H Code45 Pottinger StreetCentralHong Kong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1100, Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1100, Cayman Islands Corporate Information公司資料 HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 3382333301–04 Union Registrars LimitedSuites 3301–04, 33/FTwo Chinachem Exchange Square338 King’s Road, North PointHong Kong PRINCIPAL BANKERS Dongguan Rural Commercial Bank Co., Ltd.China CITIC Bank International LimitedOCBC Bank Limited http://www.tayanggroup.com COMPANY WEBSITEhttp://www.tayanggroup.com FINANCIAL YEAR END31 December STOCK CODE Chairlady’s Statement主席報告 Dear Shareholders and stakeholders, On behalf of the board of directors (the “Board”) of Ta Yang GroupHoldings Limited (the “Company”), I am pleased to present theannual report of the Company and its subsidiaries (the “Group”) forthe year ended 31 December 2023. BUSINESS REVIEW (i)(ii)(iii)(iv) For the year ended 31 December 2023, the Group was principallyengaged in (i) the designing and manufacturing of silicone rubberproducts (the “Silicone Rubber Business”); (ii) developinginternational digital marketing services (the “Digital MarketingBusiness”); (iii) operating retail business in the United Kingdom (the“Retail Business”); and (iv) providing healthcare and hotel services(the “Healthcare and Hotel Business”). In 2023, the global economic situation recovered slowly, butgeopolitics, exchange rate changes and other factors had a certainimpact on the import and export of traditional industries in mainlandChina. In the face of many external uncontrollable factors, theGroup has actively explored opportunities in new areas and strivedto maximize revenue and profits through resource integration.Regarding the business direction for the next year, the Group hasdecided to (i) expand high-quality silicone rubber product categories,expand the application of new silicone technology, and achieveproduct upgrades; (ii) follow consumers’ online consumptiontrends and provide more merchants with precise delivery servicesand Internet marketing solutions; and (iii) operate overseas RetailBusiness, focus on improving the influence of its own brands, andstrive to expand sales scale. (i)(ii)(iii) (i)1,213,830,000343,541,000253.33%(ii)85,709,00098,904,00013.34%(iii)6.747.5010.13% For the year ended 31 December 2023, the results of the Groupachieved breakthrough improvements and recorded a (i) revenueof approximately HK$1,213,830,000 (2022: approximatelyHK$343,541,000), representing a significant increase of approximately253.33% as compared with the corresponding period in 2022; (ii) lossfor the year of approximately HK$85,709,000 (2022: approximatelyHK$98,904,000), representing a decrease of approximately 13.34%as compared with the corresponding period in 2022; and (iii) lossper share of approximately HK6.74 cents (2022: approximatelyHK7.50 cents), representing a decrease of approximately 10.13% ascompared with the correspondi