亚洲电视控股年报2024

Asia Television Holdings Limited (Incorporated in the Cayman Islands with limited liability)Stock Code: 707 ANNUALREPORT2024 CONTENTS目 錄 99Independent Auditor’s Report獨立核數師報告103Consolidated Statement of Profit or Lossand Other Comprehensive Income綜合損益及其他全面收益表105Consolidated Statement of Financial Position綜合財務狀況表107Consolidated Statement of Changes in Equity綜合權益變動表109Consolidated Statement of Cash Flows綜合現金流量表112Notes to the Consolidated FinancialStatements綜合財務報表附註240Financial Summary財務概要 2Corporate Information公司資料4Management Discussion and Analysis管理層討論及分析32Biography of Directors and Senior Management董事及高級管理層之履歷36Report of the Directors董事會報告51Corporate Governance Report企業管治報告67Environmental, Social and Governance Report環境、社會及管治報告 CORPORATE INFORMATION公 司 資 料 BOARD OF DIRECTORS Executive Directors: 劉敏斌先生鄧寶怡女士Mr. Leong Wei Ping梁瑋玶先生*查夢玲女士李陽先生 Mr. Liu MinbinMs. Tang Po YiMr. Leong Wei Ping梁瑋玶先生*Ms. Zha MenglingMr. Li Yang 韓星星女士李玉先生劉正揚先生 Independent Non-Executive Directors: Ms. Han XingxingMr. Li YuMr. Lau Jing Yeung William 劉正揚先生（委員會主席）韓星星女士李玉先生 AUDIT COMMITTEE Mr. Lau Jing Yeung William(Chairman of committee)Ms. Han XingxingMr. Li Yu 李玉先生（委員會主席）韓星星女士劉正揚先生 REMUNERATION COMMITTEE Mr. Li Yu(Chairman of committee)Ms. Han XingxingMr. Lau Jing Yeung William 韓星星女士（委員會主席）李玉先生劉正揚先生 NOMINATION COMMITTEE Ms. Han Xingxing(Chairperson of committee)Mr. Li YuMr. Lau Jing Yeung William AUTHORISED REPRESENTATIVES 鄧寶怡女士何育明先生 Ms. Tang Po YiMr. Ho Yuk Ming Hugo COMPANY SECRETARYMr. Ho Yuk Ming Hugo 何育明先生 中瑞和信會計師事務所有限公司 AUDITORKTC Partners CPA Limited CORPORATE INFORMATION (CONTINUED)公 司 資 料（續） REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 九龍尖沙咀東科學館道14號新文華中心A座5樓515室 Room 515, 5/F., Tower ANew Mandarin Plaza14 Science Museum RoadTsim Sha Tsui EastKowloon PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE IN CAYMAN ISLANDS Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 707 STOCK CODE707 DESIGNATED WEBSITE FOR CORPORATECOMMUNICATIONS www.atvgroup.com.hk/ www.atvgroup.com.hk/ MANAGEMENT DISCUSSION AND ANALYSIS管 理 層 討 論 及 分 析 BUSINESS AND FINANCIAL REVIEW During the year ended 31 December 2024, Asia Television Holdings Limited(the “Company”) and its subsidiaries (together, the “Group”) had engagedin four business streams including (i) the processing, printing and sales offinished fabrics and subcontracting services and the trading of fabric andclothing business (the “Fabrics and Trading Business”); (ii) the money lendingbusiness; (iii) securities investment and securities brokerage services business(the “Investments and Brokerage Services Business”); and (iv) media, culturaland entertainment business. 於截至二零二四年十二月三十一日止年度，亞洲電視控股有限公司（「本公司」）及其附屬公司（合稱「本集團」）分別經營四項業務，包括(i)成品布料之加工、印花及銷售及分包服務以及布料及成衣貿易業務（「布料及貿易業務」）；(ii)放債業務；(iii)證券投資及經紀服務業務（「投資及經紀服務業務」）；及(iv)媒體、文化及娛樂業務。 FINANCIAL REVIEW Turnover The revenue of the Group for the year ended 31 December 2024 wasapproximately RMB79.5 million (2023: RMB105.3 million), a decrease ofapproximately 24% compared to the year before. The decrease in the revenueis mainly due to an decrease in the revenue of trading of fabric and clothingfrom approximately RMB50.4 million for the year ended 31 December 2023to approximately RMB19.9 million for the year ended 31 December 2024.The decrease was primarily due to the Group’s strategic shift in 2024 towardsachieving wider gross margins. In 2023, the Group had initially adopted anarrow gross profit margin strategy to facilitate market entry. 本集團截至二零二四年十二月三十一日止年度的收入約為人民幣79,500,000元（二零二三年：人民幣105,300,000元），較去年減少約24%。收入減 少主要由於布料及成衣貿易的收入由截至二零二三年十 二 月 三 十 一 日 止 年 度 的 約 人 民 幣50,400,000元減少至截至二零二四年十二月三十一日止年度的約人民幣19,900,000元。減少主要是由於本集團於二零二四年策略轉向實現較高的毛利率。於二零二三年，本集團最初採取較窄毛利率策略，以方便進入市場。 MANAGEMENT DISCUSSION AND ANALYSIS (CONTINUED)管 理 層 討 論 及 分 析（續） Gross Loss and Net Loss 本集團錄得毛損約人民幣28,300,000元（二零二三年：人民幣22,500,000元）。本集團錄得淨虧損約人民幣143,200,000元，而截至二零二三年十二月三十一日止年度的淨虧損約為人民幣164,600,000元。經審核綜合虧損減少主要由於下列各項之淨影響： The Group recorded a gross loss of approximately RMB28.3 million (2023:RMB22.5 million). The Group recorded a net loss of approximately RMB143.2million, as compared to a net loss of approximately RMB164.6 million for theyear ended 31 December 2023. The decrease in the audited consolidated losswas mainly attributable to the net effect of: (i)an absence of the gain on disposal of a subsidiary, namely豐藝（深圳）國際文化發展有限公司of approximately RMB21.8 million as recognised inthe last year;(ii)a decrease in the