中国智能健康二零二四年报

PagesCorporate Information2Chairman’s Statement5Management Discussion and Analysis18Corporate Governance Report29Report of the Directors54Independent Auditors’Report71Consolidated Statement of Profit or Loss and Other Comprehensive Income77Consolidated Statement of Financial Position78Consolidated Statement of Changes in Equity80Consolidated Statement of Cash Flows81Notes to the Consolidated Financial Statements83Contents目錄 Corporate Information公司資料 EXECUTIVE DIRECTORS Mr. Lei Hong Wai(Chairman)Mr. Cheung Kwok Wai Elton(Vice Chairman)Mr. Leung AlexMs. Lo Ming WanMr. Tse Chi Keung (resigned on 30 September 2024)Mr. Yuan HuixiaMr. Yang Qiangsheng (appointed on 27 January 2025) INDEPENDENT NON-EXECUTIVE DIRECTORS Mr. Lai Hok LimMr. Lien Wai HungMr. Wong Tak Chuen (resigned on 1 July 2024)Mr. Tsang Chin Pang (appointed on 1 July 2024) AUDIT COMMITTEE Mr. Wong Tak Chuen(Chairman)(resigned on 1 July 2024)Mr. Tsang Chin Pang(Chairman)(appointed on 1 July 2024)Mr. Lai Hok LimMr. Lien Wai Hung NOMINATION COMMITTEE Mr. Lei Hong Wai(Chairman)Mr. Lai Hok LimMr. Lien Wai HungMr. Wong Tak Chuen(resigned on 1 July 2024)Mr. Tsang Chin Pang(appointed on 1 July 2024) REMUNERATION COMMITTEE Mr. Lai Hok Lim(Chairman)Mr. Lei Hong WaiMr. Lien Wai HungMr. Wong Tak Chuen (resigned on 1 July 2024)Mr. Tsang Chin Pang(appointed on 1 July 2024) COMPANY SECRETARY Ms. Lo Ming Wan AUDITORS HLB Hodgson Impey Cheng Limited31F., Gloucester Tower, The Landmark11 Pedder St, CentralHong Kong LEGAL ADVISERS ON CAYMAN ISLANDS LAW Maples and Calder (Hong Kong) LLP Maples and Calder (Hong Kong) LLP26th Floor, Central Plaza18 Harbour RoadWanchaiHong Kong LEGAL ADVISERS ON HONG KONG LAW Robertsons Solicitors57/F, The Center99 Queen’s Road CentralHong Kong REGISTERED OFFICE P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG (852) 2268 8248www.healthwisehk.com Unit 1209Shun Tak Centre, West Tower168–200 Connaught Road CentralHong KongTel: (852) 2268 8248Website: www.healthwisehk.com Corporate Information公司資料 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE Maples Fund Services (Cayman) LimitedP.O. Box 1093Boundary HallCricket SquareGrand CaymanCayman IslandsKY1-1102 Maples Fund Services (Cayman) LimitedP.O. Box 1093Boundary HallCricket SquareGrand CaymanCayman IslandsKY1-1102 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong LISTING INFORMATION The Stock Exchange of Hong Kong LimitedStock Code: 00348Website: www.healthwisehk.com 00348www.healthwisehk.com On behalf of the board of directors (the“Board”or“Directors”) ofChina Healthwise Holdings Limited (the“Company”) and its subsidiaries(together the“Group”), I present to you the annual results of theCompany and the Group for the year ended 31 December 2024. CORPORATE INFORMATION (852) 22688248www.healthwise.com The principal place of business of the Company in Hong Kong is Unit1209, Shun Tak Centre, West Tower, 168–200 Connaught RoadCentral, Hong Kong and the telephone numbers and the website of theCompany are (852) 2268 8248 and www.healthwise.com. RESULTS The Company hereby announces its annual results for the year ended31 December 2024 (the“Reporting Year”or“FY24”). For the ReportingYear, the Group’s turnover decreased by approximately (“approx.”) 22%to approx. HK$114 million, compared with approx. HK$146 millionfor the year ended 31 December 2023 (the“FY23”or“CorrespondingYear”). Gross profit margin for the Reporting Year was approx. 33% comparedto approx. 41% in the Corresponding Year. Overall, loss attributableto owners of the Company was approx. HK$40 million comparedwith HK$135 million in the Corresponding Year. The Directors donot recommend the payment of any dividend for the year ended 31December 2024 (FY23: Nil). Chairman’s Statement主席報告 BUSINESS REVIEW (1)(2)(3) During the Reporting Year, revenue decreased mainly due to (1) thedecrease in revenue from the investment in financial instruments segmentfrom a net gain of approx. HK$6 million in FY23 to a net loss ofapprox. less than HK$1 million in the Reporting Year; (2) the decreasein revenue from the Chinese health products segment from approx.HK$130 million in FY23 to approx. HK$113 million in the ReportingYear; and (3) the decrease in revenue from the money lending segmentfrom approx. HK$11 million in FY23 to approx. HK$1 million in theReporting Year. The Group recorded a decrease in loss for the yearended 31 December 2024 as compared to the Corresponding Year.The decrease in loss was mainly due to a decrease in the impairmentloss under expected credit loss (“ECL”) model (net with reversal ofimpairment loss) recognised in respect of the Group’s loan receivablesfrom approx. HK$107 million in FY23 to approx. HK$2 million inFY24. Chinese Health Products Chinese health products business engag