MAYER HOLDINGS二零二四年年报

MAYER HOLDINGS LIMITED＊ (Incorporated in the Cayman Islands with limited liability)(Stock Code股份代號：1116)（於開曼群島註冊成立之有限公司） 2Glossary詞彙5Corporate Information公司資料7Suspension of Trading in Shares暫停股份買賣13Management Discussion and Analysis管理層討論及分析48Responses to/Removal of Qualified Opinion對保留意見之回應╱移除53Corporate Governance Report企業管治報告73Biographical Information of Directors and Senior Management董事及高級管理人員履歷76Report of the Directors董事會報告90Independent Auditor’s Report獨立核數師報告99Consolidated Statement of Profit or Loss綜合損益表100Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表101Consolidated Statement of Financial Position綜合財務狀況表103Consolidated Statement of Changes in Equity綜合權益變動表104Consolidated Statement of Cash Flows綜合現金流量表106Notes to the Consolidated Financial Statements綜合財務報表附註176Five-Year Financial Summary五年財務摘要 Glossary詞彙 In this Annual Report, unless the context otherwise requires, the followingexpressions shall have the following respective meanings: “2023 AGM”the AGM held in Hong Kong on Friday, 29 December 2023;「二零二三年股東週年大會」指於二零二三年十二月二十九日（星期五）於香港舉行的股東週年大會；”2024 AGM”the AGM to be held in Hong Kong on Monday, 30 December 2024;「二零二四年股東週年大會」指將於二零二四年十二月三十日（星期一）於香港舉行的股東週年大會；”AGM(s)”the annual general meeting(s) of the Company;「股東週年大會」指本公司的股東週年大會；”Annual Report”the annual report of the Company for the Year;「年報」指本公司截至本年度之年報；“Articles of Association”the articles of association of the Company as amended, supplemented or otherwisemodified from time to time;「組織章程細則」指本公司不時修訂、補充或以其它方式修改之組織章程細則；“Audit Committee”the audit committee of the Board;「審核委員會」指董事會審核委員會；“Auditor(s)”the independent auditor(s) of the Company;「核數師」指本公司獨立核數師；“Board”the board of Directors;「董事會」指董事會；“BVI”the British Virgin Islands;「BVI」指英屬維爾京群島；“CEO”the chief executive officer of the Company;「首席執行官」指本公司首席執行官；“China” or “PRC”The People’s Republic of China and for the purpose of this Report, excluding HongKong, the Macau Special Administrative Region and Taiwan;「中國」指中華人民共和國及就本報告而言，不包括香港、澳門特別行政區及台灣；“CG Code”the Corporate Governance Code as contained in Appendix C1 to the Listing Rules;「企管守則」指《上市規則 》附錄C1所載的企業管治守則；“Chairman”the chairman of the Board;「主席」指董事會主席；”Companies Act”the Companies Act (As Revised) of the Cayman Islands, as amended, supplemented orotherwise modified from time to time「公司法」指開曼群島公司法（經修訂），經不時修訂、補充或以其他方式修改；“Company”Mayer Holdings Limited, an exempted company incorporated in the Cayman Islandswith limited liability, the issued shares of which are listed on the Main Board of theStock Exchange (Stock code: 1116);「本公司」指美 亞 控 股 有 限 公 司，一 間 於 開 曼 群 島 註 冊 成 立 的 獲 豁 免 有 限 公 司，其 已 發 行 股 份 於聯交所主板上市（股份代號：1116）； the company secretary of the Company;指本公司之公司秘書；the novel coronavirus decease 2019;指二零一九年新型冠狀病毒病；the director(s) of the Company;指本公司董事；the extraordinary general meeting(s) of the Company;指本公司股東特別大會；environmental, social and governance;指環境、社會及管治；the executive Director(s);指執行董事；the Company and its subsidiaries;指本公司及其附屬公司；Guangzhou Mayer Corporation Limited, a core operating subsidiary of the Companyoperating in Guangzhou, the PRC, of which the Company holds an indirect 81.4%interest;指廣 州 美 亞 有 限 公 司，本 公 司 於 中 國 廣 州 經 營 的 核 心 運 營 附 屬 公 司，本 公 司 間 接 持 有其81.4%權益；Hong Kong dollars, the lawful currency of Hong Kong for the time being;指當時的香港法定貨幣港元；the Hong Kong Accounting Standards;指香港會計準則；the Hong Kong Financial Reporting Standards;指香港財務報告準則；the Hong Kong Institute of Certified Public Accountants;指香港會計師公會；the Hong Kong Special Administrative Region of the PRC;指中國香港特別行政區；the independent non-executive Director(s);指獨立非執行董事；the Rules Governing the Listing of Securities on the Stock Exchange;指聯交所證券上市規則；thememorandum of association of the Company as amended,supplemented orotherwise modified from time to time;指本公司不時修訂、補充或以其它方式修改之組織章程大綱； “COVID-19” or “Pandemic”「新冠」或「疫情」 “ESG”「ESG」 “Executive Director(s)”「執行董事」 “HK$”「港元」 “HKAS”「香港會計準則」 “HKFRS”「香港財務報告準則」 “Hong Kong”「香港」 “Independent Non-executiveDirector(s)” or “INED(s)”「獨立非執行董事」 “Listing Rules”「《上市規則 》」 Glossary詞彙 Inthis Report,the terms“associate(s)”,“close associate(s)”,“connectedperson(s)”,“controlling shareholder(s)”,“subsidiary(ies)”and“substantialshareholder(s)” shall have the respective meanings given to such terms in theListing Rules, unless the context otherwise requires. Corporate Information公司資料 董事會執行董事葉仁傑先生（主席）張嘉裕先生（首席執行官）張雅娜女士 BOARD OF DIRECTORSExecutive DirectorsMr.Ip Yun Kit(Chairman)Mr. Cheung Ka Yue(CEO)Ms. Zhang Yana 獨立非執行董事劉國雄先生陸建平先生杜寧先生 Independent Non-executive Directors Mr. Lau Kwok HungMr. Lu JianpingMr. Du Ning 董事會委員會審核委員會劉國雄先生（主席）陸建平先生杜寧先生 BOARD COMMITTEESAudit CommitteeMr. Lau Kwok Hung(Chairman)Mr. Lu JianpingMr. Du Ning 提名委員會葉仁傑先生（主席）劉國雄先生陸建平先生杜寧先生 Nomination CommitteeMr. Ip Yun Kit(Chairman)Mr. Lau Kwok HungMr. Lu JianpingMr. Du Ning 薪酬委員會陸建平先生（主席）劉國雄先生杜寧先生 Remuneration CommitteeMr. Lu Jianping(Chairman)Mr. Lau Kwok HungMr. Du Ning 公司秘書郭兆文黎刹騎士勲賢 COMPANY SECRETARYSir Kwok Siu Man KR 授權代表葉仁傑先生郭兆文黎刹騎士勲賢 AUTHORISED REPRESENTA