新质数字二零二五年年报

(formerly known as Hong Kong ChaoShang Group Limited)(Incorporated in Bermuda with limited liability)(Stock Code: 2322)Hong Kong ChaoShang Group Limited Annual Report2025 Contents目錄 Corporate Information公司資料 Chairman’s Statement4主席報告 Management Discussion and Analysis6管理層討論與分析 Corporate Governance Report20企業管治報告 Environmental, Social and Governance Report44環境、社會及管治報告 Report of the Directors96董事會報告 Independent Auditor’s Report117獨立核數師報告 Consolidated Statement of Profit or Lossand Other Comprehensive Income127綜合損益及其他全面收益表 Consolidated Statement of Financial Position129綜合財務狀況表 Consolidated Statement of Changes in Equity綜合權益變動表 131 Consolidated Statement of Cash Flows132綜合現金流量表 Notes to the Consolidated Financial Statements134綜合財務報表附註 Five-Year Financial Summary263五年財務摘要 Corporate Information公司資料 董事會非執行董事馬蔚華先生（主席）（於二零二四年八月二十一日獲委任） BOARD OF DIRECTORSNon-executive DirectorMr. MA Weihua(Chairman)(Appointed on 21 August 2024) 執行董事 Executive Directors 鄭菊花女士龔煌輝先生（於二零二四年八月二十六日獲委任）曹麗女士（於二零二四年十二月十一日獲委任）劉海杰先生（於二零二五年二月十日獲委任） Ms. ZHENG JuhuaMr. GONG Huanghui(Appointed on 26 August 2024)Ms. CAO Li(Appointed on 11 December 2024)Mr. LAU Hoi Kit (Appointed on 10 February 2025) 獨立非執行董事 Independent Non-executive Directors 韓正海先生（副主席）（於二零二四年十二月十一日獲委任）季志雄先生楊日泉先生陳超先生（於二零二四年十月二十一日獲委任） Mr. HAN Zhenghai(Deputy Chairman)(Appointed on 11 December 2024)Mr. CHI Chi Hung, KennethMr. YEUNG Yat ChuenMr. CHEN Chao(Appointed on 21 October 2024) 聯席公司秘書 周建章先生蔡本立先生（於二零二四年九月二十七日獲委任） JOINT COMPANY SECRETARIES Mr. CHAU Kin Cheung, AlfredMr. CHOI Pun Lap(Appointed on 27 September 2024) 審核委員會 AUDIT COMMITTEE 季志雄先生（主席）楊日泉先生陳超先生（於二零二四年十月二十一日獲委任）韓正海先生（於二零二四年十二月十一日獲委任） Mr. CHI Chi Hung, Kenneth(Chairman)Mr. YEUNG Yat ChuenMr. CHEN Chao(Appointed on 21 October 2024)Mr. HAN Zhenghai(Appointed on 11 December 2024) 薪酬委員會 REMUNERATION COMMITTEE 陳超先生（主席）（於二零二四年十月二十一日獲委任）季志雄先生楊日泉先生韓正海先生（於二零二四年十二月十一日獲委任） Mr. CHEN Chao(Chairman)(Appointed on 21 October 2024)Mr. CHI Chi Hung, KennethMr. YEUNG Yat ChuenMr. HAN Zhenghai(Appointed on 11 December 2024) 提名委員會 NOMINATION COMMITTEE 楊日泉先生（主席）季志雄先生鄭菊花女士陳超先生（於二零二四年十月二十一日獲委任）韓正海先生（於二零二四年十二月十一日獲委任） Mr. YEUNG Yat Chuen(Chairman)Mr. CHI Chi Hung, KennethMs. ZHENG JuhuaMr. CHEN Chao(Appointed on 21 October 2024)Mr. HAN Zhenghai(Appointed on 11 December 2024) Corporate Information公司資料 核數師 AUDITORReanda HK CPA Limited(formerly known as Lau & Au Yeung C.P.A. Limited) 利安達香港會計師事務所有限公司（前稱劉歐陽會計師事務所有限公司） 主要往來銀行 PRINCIPAL BANKERS 東亞銀行有限公司華僑永亨銀行有限公司交通銀行（香港）有限公司中國銀行（香港）有限公司 The Bank of East Asia LimitedOCBC Wing Hang Bank LimitedBank of Communications (Hong Kong) LimitedBank of China (Hong Kong) Limited 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM11Bermuda Clarendon House2 Church StreetHamilton HM11Bermuda 香港主要營業地點 PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港灣仔港灣道26號華潤大廈22樓2206-10室 Suite 2206-10, 22/F., China Resources Building26 Harbour RoadWanchaiHong Kong 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Conyers Corporate Services (Bermuda) LimitedClarendon House,2 Church StreetHamilton HM11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House,2 Church StreetHamilton HM11Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRARAND TRANSFER 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 股票代號2322 STOCK CODE2322 公司網頁http://www.midt.hk WEBSITEhttp://www.midt.hk Chairman’s Statement Chairman’s Statement主席報告 The Group continued to face various difficulties and challengesduring this financial year. The slowdown in global economicgrowth, and geopolitical risks were on the rise as internationaltrade wars continued to escalate. While the Group has adoptedvarious measures to maintain the stability of its businesses, it isinevitable that the Group’s performance was affected resultingwith an overall decrease in the Group’s revenue and recordeda loss. Furthermore, the under-performing stock market overthe years led to a less than satisfactory performance from ourfinancial services business during these years. 本集團於本財政年度繼續面對各種不同的困擾與挑戰。全球經濟增長放緩，地緣政治風險增加及國際貿易戰持續升溫。儘管本集團已採取多項措施維持其業務的穩定性，但本集團表現仍不可避免受到影響，導致本集團業務收入下降及錄得虧損。此外，股市連年表現不佳，導致金融服務業務這幾年的表現未如理想。 本集團正在應對機遇與挑戰，加快轉型，拓展至不同的行業，以爭取我們業務的增長。年內本集團有與不同第三方已簽訂探討投資新業務及籌集資金可能性的諒解備忘錄，但本集團仍然未就此簽訂正式合同。 The Group is responding to opportunities and challenges,accelerating our transformation, and diversifying into differentindustries to strive for growth in our business. During the year,the Group has memoranda of understanding entered into withvarious third parties to explore the possibility of investments innew businesses and raising funds, but the Group has not yetentered into formal agreements in this regard. 整體來說本集團將不時重新評估和重新設計其戰略，以應對不斷變化的環境。本集團將繼續積極識別和探討投資及業務機會，以加強及擴大其資產及收入基礎至全面之組合。本集團亦可能會審慎地考慮獲取借貸，以用於其業務發展。 All in all, the Group reassesses and re-engineers its strategiesfrom time to time in response to the ever-changing environment.Th