晨讯科技二零二四年年报

ANNUAL REPORT年報2024 目錄Contents 主席報告管理層討論及分析晨訊科技的發展理念關注我們的未來董事及高級管理人員董事會報告企業管治報告環境、社會及管治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主要物業財務摘要公司資料29192021264870121129130131133135137270271272Chairman’s StatementManagement’s Discussion and AnalysisDevelopment Concept of SIM TechnologyCare for our FutureDirectors and Senior Management ProfileReport of the DirectorsCorporate Governance ReportEnvironmental, Social and Governance ReportIndependent Auditor’s ReportConsolidated Statement of Profit or LossConsolidated Statement of Profit or Lossand Other Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsPrincipal PropertiesFinancial SummaryCorporate Information Chairman’s Statement主席報告 致各股東︰ Dear Shareholders, On behalf of the board (“Board”) of directors (“Directors”) of SIMTechnology Group Limited (“Company”), I am presenting the annualresults of the Company and its subsidiaries (collectively referred to asthe “Group”) for the year ended 31 December 2024 (“Year”). 本人謹代表晨訊科技集團有限公司（「本公司」）董事（「董事」）會（「董事會」）提呈本公司及其附屬公司（統稱「本集團」）截至二零二四年十二月三十一日止年度（「本年度」）之全年業績報告。 本年度，本集團錄得本公司擁有人應佔虧損為94,800,000港元（二零二三年︰本公司擁有人應佔溢利344,300,000港元）。本年度之每股基本虧損為4.42港仙（二零二三年︰每股基本盈利16.07港仙）。 For the Year, the Group recorded a loss attributable to owners of theCompany of HK$94.8 million (2023: gain attributable to owners of theCompany HK$344.3 million). The basic loss per share was HK4.42cents (2023: earnings per share HK16.07 cents). 末期股息 FINAL DIVIDEND 董事不建議向本公司股東（「股東」）派發截至本年度之末期股息。 The Board does not recommend the payment of a final dividend toshareholders of the Company (“Shareholders”) for the Year. 二零二四年，全球經貿環境惡劣，在海外市場開拓困難及國內產業結構深度調整的雙重壓力下，集團業務量出現顯著下滑：全年錄得營業額429,400,000港元，較去年543,900,000港元下降21.1%。全年本公司擁有人應佔虧損額為94,800,000港元，其中上半年錄得本公司擁有人應佔虧損為82,300,000港元，下半年本公司擁有人應佔虧損縮減至12,500,000港元。 In 2024, the global economic and trade environment was poor, andunder the dual pressure brought by difficulties in developing overseasmarkets and the profound adjustment of the domestic industrystructure, the Group’s business volume experienced a significantdecline: a turnover of HK$429.4 million was recorded for the Year,representing a decrease of 21.1% as compared to HK$543.9 million forlast year. The loss attributable to owners of the Company was HK$94.8million for the Year, in which the loss attributable to owners of theCompany of HK$82.3 million was recorded for the first half of the Year,while the loss attributable to owners of the Company for the second halfof the Year shrank to HK$12.5 million. Chairman’s Statement主席報告 The first of the reasons for the substantial loss incurred for the Yearwas the impairment of the investment properties. Based on the marketprediction of future rents and the actual leases of the Group, the valuerconducted impairment assessments of the investment properties heldby the Group totalling HK$56.0 million in two separate assessments inthe first and second half of the Year. Secondly, there was an exchangeloss due to the deregistration of two subsidiaries. An exchange lossof HK$30.8 million was generated from the difference between theexchange rate at which the US dollars was injected to the subsidiariesat incorporation and the exchange rate at which the US dollars wasrepatriated to the offshore parent company upon the deregistration ofthe subsidiaries (This foreign exchange loss was included in the currentperiod’s profit and loss and did not affect the total net asset value of theGroup). 造成年度巨大虧損額的原因首先是投資物業的減值。根據未來租金市場預測以及集團實際租約，評估師於上半年和下半年分兩次對集團持有的投資物業作出了合共56,000,000港元的減值評估。其次，是因為兩家子公司的註銷引起匯兌損失。當年成立公司匯入美元的匯率，與註銷時美元匯回境外母公司的匯率差，產生了30,800,000港元的匯兌損失（匯兌損失計入當期損益，不影響淨資產總值）。 值 得 注 意 的 是 ： 本 集 團 二 零 二 三 年 度 盈 利344,300,000港元，需特別說明的是，該盈利源於土地回收（一次性稅前收入537,800,000港元），如剔除該收入，二零二三年實際虧損額比二零二四年大，可見二零二四年不存在盈轉虧的情況。 It is worth noting that the profit of the Group in 2023 was HK$344.3million, and it is important to highlight that the profit was derived fromthe land resumption (a one-off income before tax of HK$537.8 million).Excluding that income, the actual loss in 2023 would be more than thatof 2024, which showed that the situation in 2024 does not represent ashift from profit to loss. 手機與物聯網終端業務的業務量逐年下降，根本不能支撐幾年前建立的龐大的架構，本年度集團對架構和人員做進一步優化，為支付離職人員補償金以及繼續清理歷史遺留的呆滯庫存，本年度共計產生了一次性虧損28,000,000港元（此金額包含在二零二四年錄得的業務板塊虧損61,500,000港元中）。儘管未來還將會產生這類處理歷史問題的開支，但將不會太多了。 The business volume of the handsets and IOT terminals business hasbeen decreasing year by year and was simply unable to support thelarge structure established several years ago. During the Year, the Groupfurther optimized the structure and workforce, and a one-off loss ofHK$28.0 million (included in the loss of business segment of HK$61.5million recorded in 2024) was generated during the Year due to thepayment of the compensation costs to the departing employees andthe continued clearance of the historically slow-moving inventory. Whilef