经审核全年业绩公告截至二零二四年十二月三十一日止年度

8120 GEMGEM GEM (www.hkexnews.hk(www.chinademeter.com) Annual Report2024 GEM CHARACTERISTICS OF GEM OF THE STOCK EXCHANGEOF HONG KONG LIMITED (“STOCK EXCHANGE”) GEM GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investmentrisk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decisionto invest only after due and careful consideration. GEMGEMGEM Given that the companies listed on GEM and generally small andmid-sized companies, there is a risk that securities traded on GEMmay be more susceptible to high market volatility than securitiestraded on the Main Board of the Stock Exchange and no assuranceis given that there will be a liquid market in the securities tradedon GEM. The Hong Kong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this annualreport, 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 the contentsof this annual report. GEMGEM This annual report, for which the directors (“Directors”) of ChinaDemeter Financial Investments Limited (“Company”) collectivelyand individually accept full responsibility, includes particulars givenin compliance with the Rules Governing the Listing of Securities onGEM (“GEM Listing Rules”) for the purpose of giving informationwith regard to the Company. The Directors, having made allreasonable enquiries, confirm that to the best of their knowledge andbelief the information contained in this annual report is accurate andcomplete in all material respects and not misleading or deceptive,and there are no other matters the omission of which would make anystatement herein or this annual report misleading. Contents Corporate InformationChairman’s StatementManagement Discussion and AnalysisEnvironmental, Social and Governance ReportProfiles of Directors and Senior ManagementCorporate Governance ReportDirectors’ ReportIndependent Auditors’ ReportConsolidated Statement of Profit or Loss andOther Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsFive-year Financial Summary 3 6 9 47 92 97 144 156 158 160 161 163 315 EXECUTIVE DIRECTORS Mr. Ng Man Chun Paul(Chairman)Mr. Ng Ting Ho(Chief Executive Officer)Mr. Chan Chi Fung INDEPENDENT NON-EXECUTIVE DIRECTORS Mr. Chan Hin HangMr. Hung KennethMs. Ng Ching AUTHORISED REPRESENTATIVES Mr. Ng Ting HoMs. Chan Lai Ping AUDIT COMMITTEE Mr. Chan Hin Hang(Chairman)Mr. Hung KennethMs. Ng Ching REMUNERATION COMMITTEE Mr. Chan Hin Hang(Chairman)Mr. Hung KennethMs. Ng Ching Corporate Information (Continued) NOMINATION COMMITTEE Ms. Ng Ching(Chairman)Mr. Chan Hin HangMr. Hung Kenneth COMPANY SECRETARY Ms. Chan Lai Ping,CPA AUDITORS 7288 Baker Tilly Hong Kong LimitedCertified Public AccountantsLevel 8, K11 ATELIER King’s Road728 King’s RoadQuarry BayHong Kong PRINCIPAL BANKERS Bank of Communications Co., Ltd.The Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL PLACE OF BUSINESS IN HONG KONG 9535A01 Office A01, 35/F, United CentreNo. 95 QueenswayAdmiralty, Hong Kong Corporate Information (Continued) PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENT Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong STOCK CODE 81208120 WEBSITE www.chinademeter.com www.chinademeter.com Chairman’s Statement Dear Shareholders, On behalf of the board (“Board”) of directors (“Directors”) of ChinaDemeter Financial Investments Limited (the “Company”, togetherwith its subsidiaries, the “Group”), it gives me great pleasure topresent to you the annual report for the year ended 31 December 2024. RESULTS PERFORMANCE 134,342,000156,940,00038,397,00045,308,0008,579,0002,135,000122,132,0001,137,0009,615,000175,000673,000117,425,0005,354,0001,250,000 For the year ended 31 December 2024, the Group recorded revenueof approximately HK$134,342,000 (2023: HK$156,940,000) fromcontinuing operations. Loss attributable to owners of the Companyamounted to approximately HK$38,397,000 (2023: HK$45,308,000).The net loss attributable to owners of the Company for the year ended31 December 2024 was mainly attributable to the impairment loss ofproperty, plant and equipment of approximately HK$8,579,000, theimpairment loss of l