恒嘉融资租赁二零二四年年报

Corporate Information公司資料2Chairman’s Statement主席報告4Management Discussion and Analysis管理層討論及分析6Corporate Governance Report企業管治報告22Directors’ Profiles董事簡介35Directors’ Report董事會報告38Independent Auditor’s Report獨立核數師報告49Consolidated Statement of Profit or Loss綜合損益表54Consolidated Statement of Profit or Loss andOther Comprehensive Income綜合損益及其他全面收益表55Consolidated Statement of Financial Position綜合財務狀況表56Consolidated Statement of Changes in Equity綜合權益變動表58Consolidated Statement of Cash Flows綜合現金流量表59Notes to the Condensed Consolidated Financial Statements綜合財務報表附註61Financial Summary財務摘要156 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事王力平先生（主席兼行政總裁）蕭偉斌先生陶可先生吳天墅先生 Executive DirectorsMr. Wong Lik Ping(Chairman and chief executive officer)Mr. Siu Wai BunMr. Tao KeMr. Ng Tin Shui 非執行董事葉敏怡女士 Non-executive DirectorMs. Yip Man Yi 獨立非執行董事梁耀鳴先生胡啟騰先生吳國生先生 Independent Non-executive DirectorsMr. Leung Yiu Ming DavidMr. Wu Kai TangMr. Ng Kwok Sang 公司秘書蕭偉斌先生 COMPANY SECRETARYMr. Siu Wai Bun 授權代表王力平先生蕭偉斌先生 AUTHORISED REPRESENTATIVESMr. Wong Lik PingMr. Siu Wai Bun 審核委員會胡啟騰先生（主席）吳國生先生梁耀鳴先生 AUDIT COMMITTEEMr. Wu Kai Tang(Chairman)Mr. Ng Kwok SangMr. Leung Yiu Ming David 薪酬委員會吳國生先生（主席）王力平先生胡啟騰先生 REMUNERATION COMMITTEE Mr. Ng Kwok Sang(Chairman)Mr. Wong Lik PingMr. Wu Kai Tang 提名委員會王力平先生（主席）吳國生先生胡啟騰先生 NOMINATION COMMITTEEMr. Wong Lik Ping(Chairman)Mr. Ng Kwok SangMr. Wu Kai Tang 核數師中匯安達會計師事務所有限公司 AUDITORZhonghui Anda CPA Limited 法律顧問黃潘陳羅律師行 LEGAL ADVISERWong Poon Chan Law & Co. 主要往來銀行 PRINCIPAL BANKERS 香港：香港上海滙豐銀行有限公司 In Hong Kong:The Hongkong and Shanghai BankingCorporation LimitedChiyu Banking Corporation LimitedBank of China (Hong Kong) LimitedBank of Communications (Hong Kong) LimitedDBS Bank (Hong Kong) LimitedStandard Chartered Bank (Hong Kong) Limited 集友銀行有限公司中國銀行（香港）有限公司交通銀行（香港）有限公司星展銀行（香港）有限公司渣打銀行（香港）有限公司 中國：交通銀行中國銀行 In the People’s Republic of China (the “PRC”):Bank of CommunicationsBank of China 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 總辦事處及主要營業地點 香港灣仔杜老誌道6號群策大廈22樓2203室 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS Room 2203, 22/F.Kwan Chart TowerNo. 6 Tonnochy RoadWanchai, Hong Kong 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 香港股份過戶登記分處 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 Centre,16 Harcourt Road,Hong Kong 股份代號379 STOCK CODE379 公司網址http://www.egichk.com WEBSITEhttp://www.egichk.com CHAIRMAN’S STATEMENT主席報告 致各位股東： Dear Shareholders, 本人謹代表中國恒嘉融資租賃集團有限公司（「本公司」）董事（「董事」）會（「董事會」）提呈本公司及其附屬公司（統稱「本集團」）截至二零二四年十二月三十一日止年度（「二零二四年」）之年度報告。 On behalf of the board (the “Board”) of directors (the “Directors”) of ChinaEver Grand Financial Leasing Group Co., Ltd. (the “Company”), I herebypresent the annual report of the Company and its subsidiaries (collectivelyreferred to as the “Group”) for the year ended 31 December 2024 (“2024”). 於 二 零 二 四 年，本 集 團 持 續 經 營 業 務 收 入 為101,000,000港元，較截至二零二三年十二月三十一日止年度（「二零二三年」）的52,700,000港元增加91.6%。本集團二零二四年持續經營業務毛利為21,300,000港元，較二零二三年的17,800,000港元增加20.0%，而二零二四年持續經營業務淨虧損為80,800,000港元，較二零二三年的40,400,000港元增加100.0%。 During 2024, the Group’s revenue from continuing operations increasedby 91.6% to HK$101.0 million as compared to that of HK$52.7 million forthe year ended 31 December 2023 (“2023”). The Group’s gross profit fromcontinuing operations increased by 20.0% to HK$21.3 million in 2024 ascompared to that of HK$17.8 million in 2023 and net loss from continuingoperations increased by 100.0% to HK$80.8 million in 2024 as compared tothat of HK$40.4 million in 2023. 本集團於本年度在中國及香港經營四個分部：分銷分部、生產分部、投資分部及融資租賃分部。 The Group operated four segments during the year: Distribution Segment,Manufacturing Segment, Investment Segment and Financial Leasing Segmentin the PRC and Hong Kong. 經營業績 RESULTS OF OPERATIONS 分銷分部於二零二四年錄得淨虧損19,300,000港元（二零二三年：5,000,000港元）。生產分部於二零二四年錄得淨虧損4,700,000港元（二零二三年：4,600,000港元）。投資分部於二零二四年錄得淨虧損20,500,000港元（二零二三年：8,500,000港元）。融資租賃分部錄得淨虧損14,300,000港元（二零二三年：溢利2,400,000港元）。經計及(i)二零二四年企業及其他支出以及財務成本19,900,000港元（二零二三年：25,800,000港元）、(ii)二零二四年分攤若干聯營公司業績所得虧損2,100,000港元（二零二三年：溢利500,000港元）、(iii)二零二四年若干未分配其他收入、收益及虧損之淨虧損85,000港元（二零二三年：淨收益66,000港元）及(iv)二零二四年所得稅開支19,000港元（二零二三年：抵免500,000港元），本集團於二零二四年錄得持續經營業務淨虧損80,800,000港元（二零二三年：40,400,000港元）以及持續及非持續經營業務淨虧損80,800,000港元（二零二三年：37,300,000港元）。有關淨虧損增加乃主要由於聯營公司分佔虧損、中國的投資物業之公平值虧損及商譽減值虧損所致。 The distribution segment recorded a net loss of HK$19.3 million in 2024(2023: HK$5.0 million). The manufacturing segment recorded a net loss ofHK$4.7 million in 2024 (2023: HK$4.6 million). The investment segmentrecorded a net loss of HK$20.5 million in 2024 (