时代环球集团：二零二四年报

CONTENTSFinancial Highlights財務摘要02Corporate Information公司資料04Chairman’s Statement主席報告書06Management Discussion and Analysis管理層討論及分析08Corporate Governance Report企業管治報告書15Environmental, Social and Governance Report環境、社會及管治報告34Directors董事83Report of the Directors董事會報告書87Independent Auditor’s Report獨立核數師報告96Consolidated Statement of Profit or Loss andOther Comprehensive Income綜合損益及其他全面收益表109Consolidated Statement of Financial Position綜合財務狀況表110Consolidated Statement of Changes in Equity綜合權益變動表112Consolidated Statement of Cash Flows綜合現金流量表114Notes to the Consolidated Financial Statements綜合財務報表附註116Five-year Financial Summary五年財務概要259 FINANCIAL HIGHLIGHTS財務摘要For the year ended 31 December 2024截至二零二四年十二月三十一日止年度020,00040,00060,00080,000100,000120,0002020202120222023101,56077,70058,80392,22896,0552019RevenueHK$’00051.9%48.1%59.9%42.6%57.4%44.7%55.3%40.1%45.5%54.5%2020202120222023806040200100Revenue by Geographical RegionsBasic Loss per Share (including both continuing and discontinued operations)-2-4-6-8-10(8.52)(1.92)(2.59)(0.76) FINANCIAL HIGHLIGHTS財務摘要For the year ended 31 December 2024截至二零二四年十二月三十一日止年度20242023% Change二零二四年二零二三年變動百分比110,776101,5609.1%(6,715)(2,085)N/A不適用(7,496)(8,290)N/A不適用109,979120,380(8.6%)145,657143,8331.3%(35,678)(23,453)N/A不適用(0.69)(0.76)(9.2%)N/A不適用N/A不適用N/A不適用(0.03)(0.02)N/A不適用0.150.1315.4%0.150.1315.4%流動比率指流動資產除以流動負債。速動比率指不包括存貨的流動資產除以流動負債。 CORPORATE INFORMATION公司資料BOARD OF DIRECTORSExecutive directorsMr. Choi Yun Chor(Chairman)Mr. Chen JianMr. Tai Kwok Keung KennyMs. Hung Wang Kai GraceIndependent non-executive directorsMs. Lai Cheuk Yu CherrieMr. Huang XiangyangMr. Ngok Ho WaiAUDIT COMMITTEEMr. Ngok Ho WaiMs. Lai Cheuk Yu CherrieMr. Huang XiangyangREMUNERATION COMMITTEEMr. Huang XiangyangMs. Lai Cheuk Yu CherrieMr. Ngok Ho WaiNOMINATION COMMITTEEMs. Lai Cheuk Yu CherrieMr. Huang XiangyangMr. Ngok Ho WaiCOMPANY SECRETARYMr. Lam Yiu Cho 蔡潤初先生（主席）陳健先生戴國強先生洪宏佳女士黎卓如女士黃向陽先生樂可慰先生樂可慰先生黎卓如女士黃向陽先生黃向陽先生黎卓如女士樂可慰先生黎卓如女士黃向陽先生樂可慰先生林耀祖先生 蔡潤初先生林耀祖先生香港上環文咸東街78號華東商業大廈30樓3002室久安（香港）會計師事務所有限公司執業會計師註冊公眾利益實體核數師香港銅鑼灣高士威道8號航空大廈8樓卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓香港聯合交易所有限公司：2310www.timesuniversal.com AUTHORISED REPRESENTATIVESMr. Choi Yun ChorMr. Lam Yiu ChoREGISTERED OFFICE AND PRINCIPAL PLACEOF BUSINESSUnit 3002, 30/F, Workington Tower,78 Bonham Strand East,Sheung Wan, Hong KongAUDITORSAsian Alliance (HK) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors8/F., Catic Plaza, 8 Causeway RoadCauseway Bay, Hong KongSHARE REGISTRAR AND TRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongSTOCK CODEThe Stock Exchange of Hong Kong Limited: 2310COMPANY WEBSITEwww.timesuniversal.com CHAIRMAN’S STATEMENT主席報告書YEAR UNDER REVIEWTimes Universal Group Holdings Limited (the“Company”) andits subsidiaries (collectively referred to as the“Group”) faceda lot of challenges from the external market environment inthe past year. Resulted from the slow economic recovery, theGroup still recorded a loss. However, through the efforts of themanagements, the steady growth of the operation of a resort(the“Hotel Operation”) in Canada and new development ofproperties management (the“Properties Management”) in thePeople’s Republic of China (the“PRC”) and the management ofkitchen for, management of delivery quality ingredients to, PRCcustomers (the“Catering Management”) have strengthenedthe confidence of the Group to become an integrated property-related service provider and investor. Management will continueto pursue new projects and expand the feature through differentinvestment methods. Upon the full recovery of the hospitalityindustry, the Group will continue to explore new opportunitiesof Hotel Operation, Properties Management and CateringManagement.BUSINESS REVIEWRevenue represents mainly the revenue from Hotel Operationand Properties Management, which account for approximately54.6% and 37.1%, respectively, of total revenue of theGroupfor the year ended 31 December 2024 (“FY2024”).Revenues increased by approximately 9.1% or HK$9.2 millionfrom approximately HK$101.6 million for the year ended 31December 2023 (“FY2023”) to approximately HK$110.8 millionfor FY2024. Such increase was mainly due to the increase inrevenue from the Hotel Operation. The net loss of the Groupamounted to approximately HK$7.5 million for FY2024, ascompared to approximately HK$8.3 million for FY2023. 時 代 環 球 集 團 控 股 有 限 公 司（「本 公 司」）及 其附屬公司（統稱「本集團」）在過去一年面對外圍市場環境的種種挑戰。鑒於經濟復甦步伐緩慢，致令本集團仍然錄得虧損。然而，在管理層 勤 奮 努 力 下，令 加 拿 大 經 營 一 間 度 假 酒 店（「酒店經營」）的業務穩定增長、在中華人民共和 國（「中 國」）進 行 物 業 管 理（「物 業 管 理」）取得新進展，以及為中國客戶管理廚房及管理優質食材供應（「餐飲管理」）等業務，加強本集團成 為 綜 合 物 業 相 關 服 務 供 應 商 及 投 資 者 的 信心。管理層將繼續爭取新項目，藉不同投資方法擴大業務組合特色。待旅館接待行業全面復甦後，本集團將繼續探索酒店經營、物業管理及餐飲管理的新機遇。收益主要指酒店經營及物業管理，佔截至二零二四年十二月三十一日止年度（「二零二四財政年度」）本集團總收益分別約54.6%和37.1%。收 益 由 截 至 二 零 二 三 年 十 二 月 三 十 一 日 止 年度（「二 零 二 三 財 政 年 度」）約101,600,000港元，增 至 二 零 二 四 財 政 年 度 約110,800,000港元，增 幅 約9.1%或9,200,000港 元。有 關 增 幅主要來自酒店經營收益增加。於二零二四財政年 度，本 集 團 錄 得 淨 虧 損 約7,500,000港 元，而於二零二三財政