MAYER HOLDINGS二零二三年年报

Stock Code: 1116(Incorporated in the Cayman Islands with limited liability) 2 0 2 3ANNUAL R E P O R T Contents目 錄 2Glossary5Corporate Information7Management Discussion and Analysis39Responses to/Removal of Qualified Opinion44Corporate Governance Report62Biographical Information of Directors and Senior Management66Report of the Directors80Independent Auditor’s Report89Consolidated Statement of Profit or Loss90Consolidated Statement of Profit or Loss and Other Comprehensive Income91Consolidated Statement of Financial Position93Consolidated Statement of Changes in Equity94Consolidated Statement of Cash Flows96Notes to the Consolidated Financial Statements176Five-Year Financial Summary詞彙公司資料管理層討論及分析對保留意見之回應╱移除企業管治報告董事及高級管理人員履歷董事會報告獨立核數師報告綜合損益表綜合損益及其他全面收益表綜合財務狀況表綜合權益變動表綜合現金流量表綜合財務報表附註五年財務摘要 Glossary詞 彙 「本公司」指 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. 於本報告中，除文義另有所指外，「聯繫人」、「緊密 聯 繫 人」、「關 連 人 士」、「控 股 股 東」、「附 屬 公司」及「主要股東」應具有上市規則賦予該等詞彙的涵義。 Corporate Information公 司 資 料 BOARD OF DIRECTORSExecutive Directors 董事會 執行董事李國樑先生（主席）周世豪先生陳志睿先生肖立波先生（首席執行官）張嘉裕博士 Mr. Lee Kwok Leung(Chairman)Mr. Zhou Shi HaoMr. Chen ZhiruiMr. Xiao Libo(CEO)Dr. Cheung Ka Yue 非執行董事林宗澤先生 Non-executive DirectorMr. Lam Chung Chak 獨立非執行董事劉國雄先生陳振傑先生陸建平先生 Independent Non-executive DirectorsMr. Lau Kwok HungMr. Chan Chun KitMr. Lu Jianping 董事會委員會審核委員會劉國雄先生（主席）陳振傑先生陸建平先生 BOARD COMMITTEESAudit CommitteeMr. Lau Kwok Hung(Chairman)Mr. Chan Chun KitMr. Lu Jianping 提名委員會陳振傑先生（主席）劉國雄先生陸建平先生 Nomination CommitteeMr. Chan Chun Kit(Chairman)Mr. Lau Kwok HungMr. Lu Jianping Remuneration CommitteeMr. Chan Chun Kit(Chairman)Mr. Lau Kwok HungMr. Lu Jianping 薪酬委員會陳振傑先生（主席）劉國雄先生陸建平先生 COMPANY SECRETARYSir Kwok Siu Man KR 公司秘書郭兆文黎刹騎士勲賢 AUTHORISED REPRESENTATIVESMr. Lee Kwok LeungSir Kwok Siu Man KR 授權代表李國樑先生郭兆文黎刹騎士勲賢 註冊辦事處PO Box 309, Ugland House,Grand Cayman, KY1-1104,Cayman Islands REGISTERED OFFICEPO Box 309, Ugland House,Grand Cayman, KY1-1104,Cayman Islands 總辦事處暨主要營業地點香港禧利街2號東寧大廈20樓2001室 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSRoom 2001, 20/F.,Tung Ning Building,2 Hillier Street,Hong Kong Corporate Information公 司 資 料 獨立核數師 INDEPENDENT AUDITORZHONGHUI ANDA CPA LimitedHong Kong Certified Public Accountants andRegistered Public Interest Entity Auditor 中匯安達會計師事務所有限公司香港執業會計師及註冊公眾利益實體核數師 LEGAL ADVISORSP.C. Woo & Co.C.L. Chow & Macksion Chan SolicitorsEddie Lee & Company, Solicitors 法律顧問胡百全律師事務所周卓立陳啟球陳一理律師事務所李偉明律師行 主要往來銀行香港上海滙豐銀行有限公司恒生銀行有限公司 PRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank Limited 於開曼群島之主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEIN THE CAYMAN ISLANDS Tricor Services (Cayman Islands) Limited2nd Floor, Century Yard, Cricket Square,P.O. Box 902,Grand Cayman, KY1-1103,Cayman Islands Tricor Services (Cayman Islands) Limited2nd Floor, Century Yard, Cricket Square,P.O. Box 902,Grand Cayman, KY1-1103,Cayman Islands 於香港之股份過戶登記分處 BRANCH SHARE REGISTRAR AND TRANSFER OFFICEIN HONG KONG 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor,Hopewell Centre,183 Queen’s Road East,Wan Chai,Hong Kong 上市資料上市地點聯交所主板 LISTING INFORMATIONPlace of ListingMain Board of the Stock Exchange 股份代號1116 Stock Code1116 每手買賣單位10,000股股份 Board Lot10,000 Shares COMPANY WEBSITEwww.mayer.com.hk 公司網站www.mayer.com.hk Management Discussion and Analysis管 理 層 討 論 及 分 析 CHANGE OF FINANCIAL YEAR END DATE 更改財政年度結算日 In late December 2021, the Board resolved to change the financial year enddate of the Company from 31 December to 30 June. Immediately followingsuch change, the financial year end date of the Company was 30 June 2022andthe first audited consolidated financial statements of the Companyrequiredfor publication covered a period of 18 months from 1 January2021 to 30 June 2022 (the “Last Reporting Period”). Please refer to theCompany’s announcement dated 22 December 2021 for details. 於二零二一年十二月下旬，董事會決議將本公司的財政年度結算日由十二月三十一日更改為六月三十日。緊隨該變更後，本公司之財政年度結算日為二零二二年六月三十日，而首份本公司須刊發之經審核綜合財務報表涵蓋自二零二一年一月 一 日至 二零二二年六月三十日十八個月期間（「上一個報告期」）。詳 情 請 參 閱 本 公 司 日 期 為 二 零 二 一 年 十 二月二十二日之公告。 業績回顧 REVIEW OF RESULTS The Board presents the audited consolidated results of the Group for theyear ended 30 June 2023 (the “Year”), which have been reviewed by theAudit Committee, together with the comparative figures and the percentagechanges for the Last Reporting Period as follows. Please note that the Group’sfinancialstatements for the Year cover a 12-month year ended 30 June2023 whereas the comparative financial statements cover a 18-month periodended 30 June 2022. Therefore,the comparative figures are not entirelycomparable. 董事會提呈本集團截至二零二三年六月三十日止年度（「該年度」）之經審核綜合業績（經由審核委員會審閱）連同截至上一個報告期之比較數字及變動百分比如下。請注意本集團該年度之財務報表涵蓋截至二零二三年六月