顺腾国际控股年报 2024/2025

目錄 2Corporate Information4Financial Highlights6Information for Investors7Chairman’s Statement9Management Discussion and Analysis20Biographical Details of Directors and Senior Management25Report of the DirectorsCorporate Governance ReportEnvironmental, Social and Governance ReportIndependent Auditor’s ReportConsolidated Statement of Profit or Loss andOther Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsParticulars of PropertiesFinancial SummaryContents 4270112118120122123125219220 Annual Report 2024/2025年報2CORPORATE INFORMATION公司資料BOARD OF DIRECTORSExecutive DirectorMr. Cheung Siu Fai(Chairman)Non-executive DirectorMs. So Tsz KwanCPAIndependent Non-executive DirectorsMr. Leung Winson Kwan YauCPA (Australia)Ms. Dong Jian MeiMr. Lam Chik Shun MarcusCFA(appointed with effect from 1 October 2024)Mr. Liu Ying ShunCPA(resigned with effect from 1 October 2024)CHIEF EXECUTIVE OFFICERMr. Yeung Wai Lok RaymondCOMPANY SECRETARYMs. Chan Yuk ChiFCPA (Practising), ACA, FCG, HKFCGAUTHORISED REPRESENTATIVESMs. So Tsz KwanMs. Chan Yuk ChiBOARD COMMITTEESAudit CommitteeMr. Leung Winson Kwan Yau(Chairman)Ms. Dong Jian MeiMr. Lam Chik Shun Marcus(appointed with effect from 1 October 2024)Mr. Liu Ying Shun(resigned with effect from 1 October 2024)Nomination CommitteeMr. Lam Chik Shun Marcus(Chairman)(appointed with effect from 1 October 2024)Mr. Leung Winson Kwan YauMs. Dong Jian MeiMr. Liu Ying Shun(Former Chairman)(resigned with effect from 1 October 2024)Remuneration CommitteeMr. Lam Chik Shun Marcus(Chairman)(appointed with effect from 1 October 2024)Mr. Leung Winson Kwan YauMs. Dong Jian MeiMr. Liu Ying Shun(Former Chairman)(resigned with effect from 1 October 2024) 董事會執行董事非執行董事CPA獨立非執行董事CPA (Australia)CFACPA行政總裁公司秘書FCPA (Practising), ACA, FCG, HKFCG獲授權代表董事會委員會審核委員會提名委員會薪酬委員會 INDEPENDENT AUDITORMoore CPA LimitedCertified Public AccountantsPublic Interest Entity Auditorsregistered in accordance withthe Accounting and Financial Reporting Council OrdinanceLEGAL ADVISORPatrick Chu, Conti Wong Lawyers LLPPRINCIPAL BANKERSBank of Communications (Hong Kong) LimitedDBS Bank (Hong Kong) LimitedBank of China (Hong Kong) LimitedTHE CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICESuntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building D, P.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1100, Cayman IslandsREGISTERED OFFICECricket Square, Hutchins DriveP.O. Box 2681, Grand CaymanKY1-1111, Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGUnit D, 7/F, KC100100 Kwai Cheong RoadKwai ChungNew TerritoriesHong KongHONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER AGENTTricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongSTOCK CODE932COMPANY’S WEBSITEwww.shunten.com.hk(the contents of which do not form part of this report) Shunten International (Holdings) Limited順騰國際（控股）有限公司獨立核數師法律顧問主要往來銀行開曼群島股份過戶登記總處Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building D, P.O. Box 1586Gardenia Court, Camana BayGrand Cayman, KY1-1100, Cayman Islands註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681, Grand CaymanKY1-1111, Cayman Islands香港總辦事處及主要營業地點100KC100 7D香港股份過戶登記分處1617股份代號932公司網址www.shunten.com.hk 3 Annual Report 2024/2025年報4FINANCIAL HIGHLIGHTS財務概要Results業績Revenue– Health and beauty supplements andproducts business– Property investment businessTotalGross profitGross profit margin (%)(%)(Loss)/profit for the year(Loss)/profit attributable to owners of the CompanyAdjusted (loss)/profit for the year attributableto owners of the Company(the “Adjusted Net (Loss)/Profit”)*Financial Position財務狀況Cash and cash equivalentsNet assetsTotal equity attributable to owners of the CompanyNumber of shares in issue (in thousands)Net assets per share (HK$) Shunten International (Holdings) Limited順騰國際（控股）有限公司5 The Adjusted Net (Loss)/Profit is arrived at by deducting the unrealised item relating to the fairvalue change of investment properties from the (loss)/profit for the year attributable to ownersof the Company. The management of the Group considers that the adjusted item is not related toour daily operations and does not track such adjusted item as key operating or financial metricsinternally when reviewing our performance. Therefore, by eliminating the impacts of such itemsin the calculation of Adjusted Net (Loss)/Profit, it could better reflect our underlying operatingperformance and could better facilitate the comparison of operating performance from year toyear.The Adjusted Net (Loss)/Profit is not the measures of performance under HKFRS AccountingStandards. These measures do not represent, and should not be used as substitutes for, net (loss)/profit or cash flows from operations as determined in accordance with HKFRS AccountingStandards. These measures are not necessarily an indication of whether cash flow will besufficient to fund our cash r