丰银禾控股二零二四年年报

香 港 聯 合 交 易 所 有 限 公 司（「聯 交所」）GEM之特色 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGEOF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investment riskmay be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks of investingin such companies and should make the decision to invest only after dueand careful consideration. 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 Given that the companies listed on GEM are generally small andmidsized companies, there is a risk that securities traded on GEM may bemore susceptible to high market volatility than securities traded on theMain Board and no assurance is given that there will be a liquid marketin the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take noresponsibility for the contents of this report, make no representation as to itsaccuracy or completeness and expressly disclaim any liability whatsoever forany loss howsoever arising from or in reliance upon the whole or any part of thecontents of this report. GEMGEM(i)(ii)(iii) This report, for which the directors (the“Directors”) of Fengyinhe HoldingsLimited (the“Company”) collectively and individually accept full responsibility,includes particulars given in compliance with the Rules Governing the Listingof Securities on GEM of the Stock Exchange (the“GEM Listing Rules”) for thepurpose of giving information with regard to the Company. The Directors, havingmade all reasonable enquiries, confirm that to the best of their knowledge andbelief: (i) the information contained in this report is accurate and complete inall material respects and not misleading or deceptive; (ii) there are no othermatters the omission of which would make any statement herein or this reportmisleading; and (iii) all opinions expressed in this report have been arrived atafter due and careful consideration and are founded on bases and assumptionsthat are fair and reasonable. CONTENTS目錄 2Corporate Information公司資料 5Financial Highlights財務摘要6Chairman’s Statement主席報告書7Management Discussion and Analysis管理層討論與分析23Biographical Details of Directors and Senior Management董事及高級管理層之履歷詳情26Corporate Governance Report企業管治報告48Report of the Directors董事會報告65Independent Auditor’s Report獨立核數師報告72Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表73Consolidated Statement of Financial Position綜合財務狀況表75Consolidated Statement of Changes in Equity綜合權益變動表76Consolidated Statement of Cash Flows綜合現金流量表78Notes to the Consolidated Financial Statements綜合財務報表附註156Financial Summary財務概要 CORPORATE INFORMATION公司資料 董事 DIRECTORS 執行董事 Executive DirectorsMs. Liu Yi 獨立非執行董事 Independent Non-executive Directors Mr. Kam Hou Yin, JohnMs. Chong Kan YuMr. Qi Zhenping (appointed on 1 July 2024)Mr. Luo Sigang (resigned on 3 September 2024) 公司秘書 COMPANY SECRETARY Mr. Leung Man Kit 合規主任 COMPLIANCE OFFICER Mr. Leung Man Kit 法定代表 AUTHORIZED REPRESENTATIVES Mr. Leung Man KitMs. Liu Yi 審核委員會 AUDIT COMMITTEE Mr. Kam Hou Yin, John(Chairman)Ms. Chong Kan YuMr. Qi Zhenping (appointed on 1 July 2024)Mr. Luo Sigang (resigned on 3 September 2024) CORPORATE INFORMATION (CONTINUED)公司資料（續） 薪酬委員會 REMUNERATION COMMITTEE Mr. Qi Zhenping(Chairman,appointed as a member on 1 July 2024 andpromoted as a chairman on 3 September 2024) Mr. Kam Hou Yin, JohnMs. Chong Kan YuMr. Luo Sigang (resigned on 3 September 2024) 提名委員會 NOMINATION COMMITTEE Ms. Chong Kan Yu(Chairman)Mr. Kam Hou Yin, JohnMr. Qi Zhenping (appointed on 1 July 2024)Mr. Luo Sigang (resigned on 3 September 2024) 主要往來銀行 PRINCIPAL BANKER 4351A China Bohai BankBuilding A, Liyuan Business BuildingNo. 4351 Dongbin RoadNanshan DistrictShenzhenGuangdong ProvinceChina 核數師 AUDITOR 512151510–1517 CCTH CPA LimitedCertified Public AccountantsRegistered Public Interest Entity AuditorUnit 1510–1517, 15/F, Tower 2,Kowloon Commerce Centre,No. 51 Kwai Cheong Road,Kwai Chung, New Territories,Hong Kong(effective on 23 October 2024) 註冊辦事處 REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands CORPORATE INFORMATION (CONTINUED)公司資料（續） 香港主要營業地點 PRINCIPAL PLACE OF BUSINESS IN HONG KONG 66101007 Room 1007, 10/F, West WingTsim Sha Tsui Centre66 Mody RoadTsim Sha TsuiKowloonHong Kong 總 辦 事 處 及 中 華 人 民 共 和 國（「中國」）主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS INTHE PEOPLE’S REPUBLIC OF CHINA (THE“PRC”) 4060A902 Room 902, Block AXiangnian PlazaNo. 4060 Qiaoxiang Road, Gaofa Community, Shahe StreetNanshan DistrictShenzhen, China 於開曼群島的主要股份過戶及登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEIN CAYMAN ISLANDS Conyers Trust Company (Cayman) LimitedCricket