汇财金融投资：截至二零二四年十二月三十一日止年度之全年业绩公告

GEMGEM GEM https://www.hkexnews.hkwww.finsofthk.com * ANNUAL REPORT2024年報 香港聯合交易所有限公司（「聯交所」）GEM的特色 CHARACTERISTICS OF GEM OF THESTOCK EXCHANGE OF HONG KONGLIMITED (“STOCK EXCHANGE”) GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 GEMhas been positioned as a market designed toaccommodatesmall and mid-sized companies to whichahigher investment risk may be attached than othercompanieslisted on the Stock Exchange.Prospectiveinvestorsshould be aware of the potential risks ofinvesting in such companies and should make the decisionto invest only after due and careful consideration. Given that the companies listed on GEM are generally smallandmid-sized companies,there is a risk that securitiestraded on GEM may be more susceptible to high marketvolatility than securities traded on the Main Board and noassurance is given that there will be a liquid market in thesecurities traded on GEM. 由於GEM上市的公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 HongKong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report,make no representation as to its accuracy or completeness andexpressly disclaim any liability whatsoever for any loss howsoeverarising from or in reliance upon the whole or any part of thecontents of this report. 本報告之資料乃遵照《聯交所GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關匯財金融投資控股有限公司（「本公司」）之資料。本公司之董事（「董事」，各為一名「董事」）願就本報告之資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 This report, for which the directors (“Directors”, each a “Director”)ofFinsoft Financial Investment Holdings Limited(“Company”)collectivelyand individually accept full responsibility,includesparticularsgiven in compliance with the Rules Governing theListingof Securities on GEM of the Stock Exchange(“GEMListing Rules”) for the purpose of giving information with regardtothe Company.The Directors,having made all reasonableenquires, confirm that, to the best of their knowledge and beliefthe information contained in this report is accurate and completeinall material respects and not misleading or deceptive,andthere are no other matters the omission of which would makeany statement herein or this report misleading. CONTENTS目錄 CORPORATE INFORMATION公司資料3SCHEDULE OF PRINCIPAL PROPERTIES主要物業表5CHAIRMAN’S STATEMENT主席報告6MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析8CORPORATE GOVERNANCE REPORT企業管治報告30BIOGRAPHICAL DETAILS OF DIRECTORS董事履歷詳情45REPORT OF THE DIRECTORS董事會報告50INDEPENDENT AUDITOR’S REPORT獨立核數師報告63CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME綜合損益及其他全面收入表71CONSOLIDATED STATEMENT OF FINANCIAL POSITION綜合財務狀況表72CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表74CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表75NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS綜合財務報表附註77FIVE YEAR FINANCIAL SUMMARY五年財務概要163 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事 Executive Directors 田一妤女士（曾用名為田琬善）（主席）廖夢婷女士（行政總裁）林霆女士 Ms. Tin Yat Yu Carol (former name as Tin Yuen Sin Carol)(Chairman)Ms. Liu Mung Ting(Chief Executive Officer)Ms. Lin Ting 獨立非執行董事韓銘生先生李筠翎女士鄧澍焙先生 Independent non-executive Directors Mr. Hon Ming SangMs. Lee Kwun Ling, May JeanMr. Tang Shu Pui Simon 董事委員會 BOARD COMMITTEES 審核委員會韓銘生先生（主席）李筠翎女士鄧澍焙先生 Audit Committee Mr. Hon Ming Sang(Chairman)Ms. Lee Kwun Ling, May JeanMr. Tang Shu Pui Simon 提名委員會韓銘生先生（主席）李筠翎女士鄧澍焙先生 Nomination Committee Mr. Hon Ming Sang(Chairman)Ms. Lee Kwun Ling, May JeanMr. Tang Shu Pui Simon 薪酬委員會韓銘生先生（主席）李筠翎女士鄧澍焙先生 Remuneration Committee Mr. Hon Ming Sang(Chairman)Ms. Lee Kwun Ling, May JeanMr. Tang Shu Pui Simon 合規委員會廖夢婷女士（主席）林霆女士 Compliance Committee Ms. Liu Mung Ting(Chairman)Ms. Lin Ting 合規主任 COMPLIANCE OFFICER 廖夢婷女士 Ms. Liu Mung Ting 授權代表 AUTHORISED REPRESENTATIVES 廖夢婷女士余鈞楠先生 Ms. Liu Mung TingMr. Yu Kwan Nam Gabriel 公司秘書 COMPANY SECRETARY 余鈞楠先生，註冊會計師 Mr. Yu Kwan Nam Gabriel, CPA CORPORATE INFORMATION公司資料 核數師 AUDITOR 羅申美會計師事務所註冊公眾利益實體核數師香港銅鑼灣恩平道28號利園二期29樓 RSM Hong KongRegistered Public Interest Entity Auditor29th FloorLee Garden Two28 Yun Ping RoadCauseway Bay, Hong Kong 主要往來銀行 PRINCIPAL BANKERS 中國銀行（香港）有限公司交通銀行股份有限公司香港分行中信銀行（國際）有限公司中國建設銀行（亞洲）股份有限公司星展銀行（香港）有限公司東亞銀行有限公司 Bank of China (Hong Kong) LimitedBank of Communications Co., Ltd. Hong Kong BranchChina CITIC Bank International LimitedChina Construction Bank (Asia) Corporation LimitedDBS Bank (Hong Kong) LimitedThe Bank of East Asia, Limited 總部、總辦事處及香港主要營業地點 HEADQUARTERS, HEAD OFFICE ANDPRINCIPAL PLACE OF BUSINESS INHONG KONG 香港灣仔告士打道151號資本中心7樓708室 Unit 708, 7th FloorCapital Centre151 Gloucester RoadWanchai, Hong Kong 註冊辦事處 REGISTERED OFFICE Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands 股份過戶登記處總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE