恒发光学2024年报

: 1134 2345111527485253555658 Windward 3, Regatta Office Park,P.O. Box 1350, Grand Cayman KY1-1108,Cayman Islands 38223 6B161605–1606 Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office Park,P.O. Box 1350, Grand Cayman KY1-1108,Cayman Islands 1617 www.kelfred.com.hk 1134 21,600,0001,400,000 453,600,00015.3% ODMOEMOEMODMMigaOBM 3035 21.6% 393,300,00060,300,00015.3%453,600,000 336,300,00072,600,00021.6%408,900,000 57,000,00012,300,00021.6%44,700,00014.5%9.8% 24,100,00011,300,00012,800,00010,900,000 100,000100,000 17,100,0002,300,00013.5%14,800,0002,200,000 60,200,0001,800,0003.0%62,000,0002,000,000 1,700,000300,00017.6%2,000,000 800,000200,000 1,400,00021,600,000 282,900,000264,000,000156,400,000183,200,0008.0%8.3%2.03.135.5%1.32.035.0% 27,800,00020,300,0007,500,000 12,600,000 5 (i)(ii)(iii)(iv)(v) 1,000,000300,000 1,0251,00817 129,300,000123,100,000 10,000,0004,950,00010,445,000 9,000,000 5125 (Monash University)K.L.Wong & Co. 54.19% 4723 54.19% 8137 7435 44GEM84181667GEM8427GEM8107GEM8132GEM8296572 21 5328 1008780886GEM8269Sincere Watch (Hong Kong) Limited0444 Sincere Watch (Hong Kong) Limited04440231GEM80228861178 7136 FPB Asia LimitedNedcor (Asia) LimitedBfGFinance Asia LimitedEASGalaxy Master Fund SPC 20118607885802220787241236 14 C1 C3 C.2.1 3.13 (i)(ii)(iii)(iv)(v)(vi)(vii)(viii) C.1.4 3.10(2)3.21 A.2.1 3.25 1/11/11/11/1 E.1.5 1,000,000 11 1.1:1 1/11/11/11/1 (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) –– 64 6B1616051606customerservice@kelfred.com www.kelfred.com.hk 29 6 5254 1415 25 221961375,100,00076,600,000 1617 4 3.13 112 108 11 31 1114 3.09D 13.51B(1) GEM8107 GEM8132 572 769 13.51(2)(a)(e)(g) 571XV(a)XV78(b)352(c)C3 2.— 3. 5.500,000,000 (b) XVXV78352 18 XV233365% 1.L2.2%49%49%49%3.49%4.49%5.500,000,000 XV235% 1. (a)(b) 2 2. (i)20% (ii)(iii)(iv)(v)(vi)(vii)(viii) 3. 14(i)(ii)(iii) 4. 211.00 5. (i)(ii)(iv)10%(iii)50,000,000 (ii)(iii)(iv)10% (iii)(iv) (iv)30%30% 50,000,00010%10% 6. 121% (i)(ii)(iii)(i)(iv) 7. 12 (i)0.1% (ii)5,000,000 8. (i)(ii) 9. 10 25% 10. 11. 12. 13. 12 18(v)30 14. (i)(ii)(iii) 15. 14 16. 17. 18. (i)(ii)13 (iii)16 (iv)17 (v) (vi)(i)(a)(b)(c)(ii)(i)(a)(b)(c) (vii)15 (viii)12(2) (1)13(i)13(ii)18(v)18(vi)13(i)13(ii)18(v)18(vi) 19. 20. 10 21. 17.03 22. –30.5%–44.2% 5% 31(a)31(b)(i)(ii)A DEM SRLDEMDEM5,000,0006,000,0007,500,000 A DEMFedalto AlessandroTestolini Roberto51%40%9%Fedalto AlessandroTestolini Roberto49%270,952,00054.19%DEM 14A.56(i)(ii)(iii)(iv) AA 25% 5,562,000 (i)(ii) 34 52108 17 85,807,000 –––––– 18 116,775,000 ––––––– 1415 30,629,00011,801,000 ––––––– https://www.hkicpa.org.hk/en/Standards-setting/Standards/Our-views/auditre P07374 52108 Central Designs (Hong Kong) Limited (Central Designs)Central Designs 1. Windward 3, Regatta Office Park, PO Box 1350, Grand Cayman KY1-1108, Cayman Islands6B161606 29 2. 3. 3. 4 (i)(ii) (a) 3. (b) (c) ––– 3. 525525255 3. 12 –– 3. 9 3. —— 1212 3. – – 3. (a) (b) (c) 3. 3. 12 (a) (i)(ii)(iii) 3. (b) (i)(ii)(iii)(iv)(v)(vi)(a)(vii)(a)(i)(viii) 3. 4. (a)– 39,377,00054,276,00018 4. (b) 15 (a) (1)(2)(3) 30,629,00034,650,00011,801,00014,951,000 4. (b) 116,775,000599,000109,067,000491,000 (c) 17 85,807,0009,291,00074,764,0009,240,000 5. 5. (a) 5. (a) 5. (b) 10.8%14.1% 301202 5. (b) 5. (b) 12 5. (c) 5. (d) (f) 6. 6. 6. 10% 8. 9. 2,000,0008.25%16.5%16.5% 25% 20%[2023]625% [2023]7200%200% 9. 15%200%200% 10. 11. (a) 11. 11. (b) 12. 13. 10,000,0004,950,0008,795,00034 15. 10,151,00013,191,00012,561,00015,219,000238 10,000,0004,950,0001,650,00034 17. 18. 30120 39,377,00054,276,000 18. 5(b) 19. 7,269,0002,660,000 20. 3090 20. 22. 23. 3.88%2.64% 24. 62,262,00035,283,00056,401,00028,140,0005,861,0007,143,000 24. 10%5% 5% 25. 0.01 0.01 25. 8.0%8.3% 25%45.8% 26. (a) (b) 26. (c) (i) 10%50%25% (ii) 3 (iii) (iv) 27. 29. 30. (a) (b) 31. (i)(ii)DEM S.r.l51% (b)11 32. 485575%30,000 33.57 6522,500390,000 25 34. 10,000,0004,950,00010,445,0001415 9,000,000 35.