猫屎咖啡控股年报 2024

CONTENTS目錄CONTENTS目錄 Corporate Information2公司資料Chairman’s Statement5主席報告Management Discussion and Analysis8管理層討論及分析Environmental, Social and Governance Report22環境、社會及管治報告Biographical Details of Directors73董事履歷詳情Corporate Governance Report82企業管治報告Directors’ Report118董事會報告Independent Auditor’s Report136獨立核數師報告Consolidated Statement of Profit or Loss andOther Comprehensive Income141綜合損益及其他全面收益表Consolidated Statement of Financial Position143綜合財務狀況表Consolidated Statement of Changes in Equity146綜合權益變動表Consolidated Statement of Cash Flows147綜合現金流量表Notes to the Consolidated Financial Statements151綜合財務報表附註Financial Summary252財務概要 CORPORATE INFORMATION公司資料 Directors 梁乃銘先生（董事會主席兼行政總裁）馬小平先生 Executive Directors:Mr. Liang Naiming(Chairman of the Board and Chief Executive Officer)Mr. Ma Xiaoping 崔子鋒先生 Non-executive Director:Mr. Cui Zifeng Independent Non-executive Directors: 劉懷宇先生張廣芳女士（於二零二四年六月二十一日獲委任）陳欣健先生（於二零二四年九月三十日獲委任）蘇定江先生（於二零二四年六月二十一日辭任）黃俊鵬先生（於二零二四年九月三十日辭任） Mr. Liu HuaiyuMs. Zhang Guangfang(appointed on 21 June 2024)Mr. Chan Yan Kin Philip(appointed on 30 September 2024)Mr. So Ting Kong(resigned on 21 June 2024)Mr. Wong Chun Peng Stewart(resigned on 30 September 2024) Audit Committee 劉懷宇先生（主席）張廣芳女士（於二零二四年六月二十一日獲委任）陳欣健先生（於二零二四年九月三十日獲委任）蘇定江先生（於二零二四年六月二十一日辭任）黃俊鵬先生（於二零二四年九月三十日辭任） Mr. Liu Huaiyu(Chairman)Ms. Zhang Guangfang(appointed on 21 June 2024)Mr. Chan Yan Kin Philip(appointed on 30 September 2024)Mr. So Ting Kong(resigned on 21 June 2024)Mr. Wong Chun Peng Stewart(resigned on 30 September 2024) Remuneration Committee 劉懷宇先生（主席）梁乃銘先生張廣芳女士（於二零二四年六月二十一日獲委任）蘇定江先生（於二零二四年六月二十一日辭任） Mr. Liu Huaiyu(Chairman)Mr. Liang NaimingMs. Zhang Guangfang(appointed on 21 June 2024)Mr. So Ting Kong(resigned on 21 June 2024) Nomination Committee 梁乃銘先生（主席）陳欣健先生（於二零二四年九月三十日獲委任）劉懷宇先生黃俊鵬先生（於二零二四年九月三十日辭任） Mr. Liang Naiming(Chairman)Mr. Chan Yan Kin Philip(appointed on 30 September 2024)Mr. Liu HuaiyuMr. Wong Chun Peng Stewart(resigned on 30 September 2024) 2猫屎咖啡控股有限公司 二零二四年年度報告 CORPORATE INFORMATION (Continued)公司資料（續） Legal Compliance Committee 陳欣健先生（主席）（於二零二四年九月三十日獲委任）黃俊鵬先生（主席）（於二零二四年九月三十日辭任）劉懷宇先生張廣芳女士（於二零二四年六月二十一日獲委任）蘇定江先生（於二零二四年六月二十一日辭任） Mr. Chan Yan Kin Philip(Chairman)(appointed on 30 September 2024)Mr. Wong Chun Peng Stewart(Chairman)(resigned on 30 September 2024)Mr. Liu HuaiyuMs. Zhang Guangfang(appointed on 21 June 2024)Mr. So Ting Kong(resigned on 21 June 2024) 梁可怡女士 Company SecretaryMs. Leung Ho Yee Authorised RepresentativesMr. Liang NaimingMs. Leung Ho Yee 梁乃銘先生梁可怡女士 Registered Office Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Head Office and Principal Place of Businessin Hong Kong 香港灣仔告士打道178號華懋世紀廣場26樓（自二零二四年一月十八日起生效） 26/F, Chinachem Century Tower178 Gloucester RoadWan ChaiHong Kong(effective from 18 January 2024) 香港新界葵涌葵榮路12–18號安發工業大廈5樓B室（於二零二四年一月十八日停止使用） Room B, 5/FOn Fat Industrial Building12–18 Kwai Wing RoadKwai ChungNew TerritoriesHong Kong(ceased to be used on 18 January 2024) Head Office in China 由江蘇貓鼬控股有限公司轉交中國江蘇省東台市東台沿海經濟區港城大道88號419室 c/o Jiangsu Kafelaku Holding Co., Ltd.Room 419, 88 Gangcheng AvenueDongtai Costal Economic Development ZoneDongtai CityJiangsu ProvinceChina CORPORATE INFORMATION(Continued)公司資料（續） Principal Share Registrar andTransfer Office in the Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Branch Share Registrar andTransfer Office in Hong Kong 寶德隆證券登記有限公司香港北角電氣道148號21樓2103B室 Boardroom Share Registrars (HK) LimitedRoom 2103B, 21/F148 Electric RoadNorth PointHong Kong Legal Adviser to the Company as toHong Kong Law 德恒律師事務所（香港）有限法律責任合夥 DeHeng Law Offices (Hong Kong) LLP 中國銀行（香港）招商永隆銀行有限公司 Principal BankersBank of China (Hong Kong)CMB Wing Lung Bank Limited Auditor 先機會計師行有限公司（於二零二四年五月二十四日獲委任）執業會計師註冊公眾利益實體核數師丁何關陳會計師行（於二零二四年五月二十四日退任）執業會計師註冊公眾利益實體核數師 CL Partners CPA Limited(appointed on 24 May 2024)Certified Public AccountantsRegistered Public Interest Entity AuditorTing Ho Kwan & Chan(retired on 24 May 2024)Certified Public AccountantsRegistered Public Interest Entity Auditor 香港聯合交易所有限公司主板 Listing InformationPlace of ListingThe Main Board of The Stock Exchange of Hong Kong Limited 1869 Stock Code1869 http://www.kafelaku.com Company’s Websitehttp://www.kafelaku.com CHAIRMAN’S STATEMENT主席報告 本人謹代表猫屎咖啡控股有限公司（「」，連 同 其 附 屬 公 司 統 稱「」）董 事（「」）會（「」），向本公司股東（「」）提 呈 本 集 團 截 至 二 零 二 四 年 十 二 月三十一日止年度（「」，或「」）的經審核綜合業績連同二零二三年（「」）同期比較數字載列如下以供考慮。 On behalf of the board (the “Board”) of directors (the“Directors”) of Kafelaku Coffee Holding Limited (the“Company,” together with its subsidiaries, collectively knownas the “Group”), I hereby present to the shareholders of theCompany (the “Shareholders”) the audited consolidatedresults of the Group for the year ended 31 December