保发集团二零二四年年报

Contents Corporate Information5Chairman’s Statement8Management Discussion and Analysis15Biographical Details of Directors and Senior Management35Report of the Directors43Corporate Governance Report66Environmental, Social and Governance Report86Independent Auditor’s Report142Consolidated Statement of Profit or Loss and Other Comprehensive Income150Consolidated Statement of Financial Position152Consolidated Statement of Changes in Equity154Consolidated Statement of Cash Flows158Notes to the Consolidated Financial Statements161Financial Summary326 Corporate Information Executive Directors Mr. Kan Kin Kwong(Chairman and Chief Executive officer)Ms. Shek Mei ChunMr. Chung Chi Keung Independent Non-executive Directors 20248120249302024812024930 Dr. Ng Wang Pun Dennis (appointed on 1 August 2024)Ms. Ng Sin Kiu (appointed on 30 September 2024)Mr. Fan Chor Ho (resigned on 1 August 2024)Mr. Lee Ka Wing (resigned on 30 September 2024)Mr. Wong Wai Keung Frederick Audit Committee 20248120249302024930202481 Mr. Wong Wai Keung Frederick(Chairman)Dr. Ng Wang Pun Dennis (appointed on 1 August 2024)Ms. Ng Sin Kiu (appointed on 30 September 2024)Mr. Lee Ka Wing (resigned on 30 September 2024)Mr. Fan Chor Ho (resigned on 1 August 2024) Remuneration Committee 20249 302024930 Ms. Ng Sin Kiu(Chairman) (appointed on 30 September 2024)Mr. Lee Ka Wing(Chairman) (resigned on 30 September 2024)Mr. Chung Chi KeungMr. Wong Wai Keung Frederick Nomination Committee 20248120249302024812024930 Mr. Kan Kin Kwong(Chairman)Dr. Ng Wang Pun Dennis (appointed on 1 August 2024)Ms. Ng Sin Kiu (appointed on 30 September 2024)Mr. Fan Chor Ho (resigned on 1 August 2024)Mr. Lee Ka Wing (resigned on 30 September 2024) Risk Management Committee 20249 302024930 Mr. Kan Kin Kwong(Chairman)Ms. Shek Mei ChunMs. Ng Sin Kiu (appointed on 30 September 2024)Mr. Lee Ka Wing (resigned on 30 September 2024) Company Secretary Ms. Tang Kam Man Corporate Information Auditor 191001–1010 Moore CPA LimitedRegistered Public Interest Entity Auditors1001–1010, North TowerWorld Finance Centre, Harbour City19 Canton Road,Tsim Sha Tsui, KowloonHong Kong Legal AdvisersAs to Hong Kong Law 2206-19 Loeb & Loeb LLP2206-19, Jardine House1 Connaught PlaceCentralHong Kong As to Cayman Islands Law Conyers Dill & Pearman829 Conyers Dill & Pearman29/F., One Exchange Square8 Connaught Place, CentralHong Kong Principal Bankers 1 Bank of China (Hong Kong)No. 1 Garden RoadCentralHong Kong 253–261 The Bank of East Asia, LimitedEasey Commercial Building253–261 Hennessy RoadHong Kong Principal Share Registrar and Transfer Officein the Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands Hong Kong Branch Share Registrar 338233330104 Union Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth Point, Hong Kong Registered Office Cricket SquareHutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands Place of Business in Hong Kong andHeadquarter 126 26/FYHC TowerNo. 1 Sheung Yuet RoadKowloon BayHong Kong Company’s Website Address www.hkperjew.com.hk www.hkperjew.com.hk Stock Code 3326 3326 Chairman’s Statement Dear Shareholders, 20241231 On behalf of the board (the “Board”) of Directors (the“Director”)of Perfect Group International HoldingsLimited (the “Company”), it is my pleasure to present toyou the annual report of the Company and its subsidiaries(collectively referred to as the “Group”) for the year ended31 December 2024. Business review, outlook and prospects (a)(b)(c) The principal businesses of the Group are (a) designing,ma nufacturinga nd sa les of high-end f ine jeweller y(primarily mounted with diamonds) as well as metalrefining and purifying process for jewellery (the “JewelleryBusiness”); (b) investment in and the development and salesof properties for the Group’s integrated and comprehensiveindustry park located at 1st Ring Road South ExtensionFoshan,Guangdong Province,the People’s Republicof China (the “PRC”) (the “Property Business”) as anintegrated and comprehensive industry park (the “PerfectGroup Jewellery Industry Park”); and (c) sales of electricitygenerated from the photovoltaic power generation systemand provision of energy storage service (the “PhotovoltaicPower Generation and Energy Storage Business”). The Jewellery Business 202412312024 During the year ended 31 December 2024, the JewelleryBusiness continued to be affected by the macroeconomicenvironment of heightened geopolitical tensions, decliningeconomic growth expectation and record high gold priceswhich weakened the customer sentiment significantly.With the contraction of the PRC market and not showingany signs of lasting recovery, in the sec