IDT INT'L-NEW二零二四年报

ANNUAL REPORT2024 Contents目錄 84Independent Auditor’s Report92Consolidated Statement of Profit or Loss andOther Comprehensive Income93Consolidated Statement of Financial Position94Consolidated Statement of Changes in Equity95Consolidated Statement of Cash Flows96Notes to the Consolidated Financial Statements188Group Financial Summary Corporate Information公司資料 董事會 BOARD OF DIRECTORS 執行董事： Executive Director:Mr. Chen Tiger Charles (Appointed as Non-executive Director on 1 February 2024and re-designated as Executive Director on 14 March 2025) Chen Tiger Charles Mr. Zhu Yongning (Resigned on 1 February 2024) 非執行董事： Non-Executive Directors:Ms. Ng Kwok Ying Isabella (Appointed on 1 February 2024)Ms. Cheung Yuk Ki (Appointed as Executive Directoron 1 February 2024 and re-designated as Non-executive Director on 14 March 2025) Mr. Cui Xiao (ceased to be director on 8 January 2025) 獨立非執行董事： Independent Non-Executive Directors:Ms. Chen Weijie (Appointed on 25 September 2024) Mr. Mak Tin Sang (Appointed on 25 September 2024) Dr. Lowe Chun Yip (Appointed on 25 September 2024) Mr. Zhou Meilin (Resigned on 1 February 2024)Mr. Zhou Rui (Resigned on 1 February 2024)Mr. Xu Jinwen (Resigned on 14 March 2025) 審核委員會 AUDIT COMMITTEE Mr. Mak Tin Sang (Chairman, appointed on 25 September 2024) Ms. Chen Weijie (Appointed on 25 September 2024) Dr. Lowe Chun Yip (Appointed on 25 September 2024) Mr. Zhou Meilin (Resigned on 1 February 2024)Mr. Xu Jinwen (Resigned on 14 March 2025)Mr. Zhou Rui (Resigned on 1 February 2024) 提名及企業管治委員會 NOMINATION AND CORPORATE GOVERNANCE COMMITTEE Ms. Chen Weijie (Chairman, appointed on 25 September 2024) Mr. Mak Tin Sang (Appointed on 25 September 2024) Dr. Lowe Chun Yip (Appointed on 25 September 2024) Mr. Zhou Rui (Resigned on 1 February 2024)Mr. Zhou Meilin (Resigned on 1 February 2024)Mr. Xu Jinwen (Resigned on 14 March 2025) 薪酬委員會 REMUNERATION COMMITTEE Chen Tiger Charles Dr. Lowe Chun Yip (Chairman, appointed on 25 September 2024 ) Ms. Ng Kwok Ying lsabella (Appointed on 1 February 2024)Mr. Chen Tiger Charles (Appointed on 1 February 2024) Ms. Cheung Yuk Ki (Appointed on 1 February 2024)Ms. Chen Weijie (Appointed on 25 September 2024) Mr. Mak Tin Sang (Appointed on 25 September 2024) Mr. Xu Jinwen (Resigned on 14 March 2025)Mr. Zhou Meilin (Resigned on 1 February 2024)Mr. Zhou Rui (Resigned on 1 February 2024) 公司秘書 COMPANY SECRETARYChen Kun (Solicitor of HKSAR) 授權代表 AUTHORISED REPRESENTATIVES Cheung Yuk Ki (Appointed on 1 February 2024)Chen KunZhu Yongning (Resigned on 1 February 2024) Corporate Information公司資料 主要往來銀行 PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank Limited 核數師 AUDITORForvis Mazars CPA Limited 法律顧問百慕達：Conyers Dill & Pearman LEGAL ADVISORS Bermuda:Conyers Dill & Pearman 香港： Hong Kong:Peter Chen Law Office 股份過戶登記處 SHARE REGISTRARS 百慕達：Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton, HM 11Bermuda Bermuda:Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton, HM 11Bermuda 香港：3382333301–04 Hong Kong:Union Registrars LimitedSuites 3301–04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth PointHong Kong 百慕達註冊辦事處 BERMUDA REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS IN HONG KONG 126612 Unit 612, 6/FBank of America Tower12 Harcourt RoadCentralHong Kong 股份代號167 STOCK CODE167 網址www.idt-hk.com WEBSITEwww.idt-hk.com Chairman’sStatement 主席報告書 致各股東： DEAR SHAREHOLDERS, On behalf of the board (the “Board”) of directors (each, a “Director”) of IDT InternationalLimited (the “Company”, together with its subsidiaries, collectively, the “Group” or “we” or“us”), I am pleased to present the Group’s annual results for the year ended 31 December2024 (“FY2024” and for the year ended 31 December 2023, “FY2023”). 財務業績 FINANCIAL RESULTS 173.31.2 The Group’s total revenue for FY2024 amounted to approximately HK$173.3 million(FY2023: approximately HK$1.2 million), representing a significant increase as comparedwith the total revenue of FY2023, which was due to the Group’s resumption of businessoperation in FY2024 while the Group’s business operation was substantially suspended inFY2023. Chairman’s Statement主席報告書 54.20.127.210.9149.5%114.614.214.2114.6 Gross profit of FY2024 totalled approximately HK$54.2 million (FY2023: gross profit ofapproximately HK$0.1 million). The increase in gross profit was mainly due to increase inrevenue. Total operating expenses of the Group, including research expenses, distributionand selling expenses and general administrative expenses, amounted to approximatelyHK$27.2 million for FY2024 (FY2023: approximately HK$10.9 million). The total operatingexpenses increased by approximately 149.5% as a result of the Group’s resumption ofbusiness operation in FY2024, as well as the professional