汇隆控股二零二五年年报

GEMGEM CHARACTERISTICS 香港聯合交易所有限公司（「聯交所」）GEM的特色 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。 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。 香港交易及結算所有限公司及香港聯合交易所有限公司對本年報之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本年報全部或任何部分內容而產生或因依賴該等內容而引致之任何損失承擔任何責任。 本年報（ 滙隆控股有限公司（「本公司」或「滙隆」）各董事（「董事」）願共同及個別對此負全責）乃遵照聯交所GEM證券上市規則（「GEM上市規則」）的規定而提供有關本公司的資料。各董事經作出一切合理查詢後，確認就彼等所知及所信：(1)本年報所載資料在各重大方面均屬準確及完整，且無誤導或欺詐成分；及(2)並無遺漏任何其他事實致使本年報所載任何陳述或本年報產生誤導。 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED(“STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higherinvestment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should beaware of the potential risks of investing in such companies and should make the decision to invest only after due and carefulconsideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities tradedon GEM may be more susceptible to high market volatility than securities traded on the Main Board and no assurance isgiven that there will be a liquid market in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take no responsibility for thecontents of this annual report, make no representation as to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this annualreport. This annual report, for which the directors (“Directors”) of WLS Holdings Limited (“Company” or “WLS”) collectively andindividually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing ofSecurities on GEM of the Stock Exchange (“GEM Listing Rules”) for the purpose of giving information with regard to theCompany. The Directors, having made all reasonable enquiries, confirm that, to the best of their knowledge and belief:(1) the information contained in this annual report is accurate and complete in all material respects and not misleading ordeceptive; and (2) there are no other matters the omission of which would make any statement herein or this annual reportmisleading. 「天圓地方」的概念 “CIRCLE AND SQUARE” CONCEPT 在 競 爭 激 烈 的 商 業 世 界，唯 一 的 致 勝 之 道 是積極打穩基礎，不斷求進，提高商業效率。 In this intensely competitive world, the winners are those who takethe initiative to build a solid foundation and dedicate efforts on selfimprovement and enhance business efficiencies. 滙 隆 控 股 有 限 公 司 深 明 商 業 之 道，並 將「天圓 地 方」的 概 念 實 踐 於 其 企 業 使 命 中。「圓」在 外 表 示 對 外 需 圓 滑、靈 活；「方」在 內 代 表處 事 需 嚴 謹 方 正，力 求 完 美。因 此 滙 隆 一 直堅守其原則及信念；永遠不斷重視及提高「安全、質量及效率」。 WLS Holdings Limited, with excellent business acumen, takes a proactivestance on incorporating the “Circle and Square” concept into its corporatemission. The underlying meaning of having a “Circle” encompassinga square symbolises the importance of offering smooth services andflexibility to external parties, and “Square” encompassed by a circlesymbolises the requirement of cautiousness and striving after perfection.That is why WLS shall adhere unwaveringly to its principle of perpetualemphasis and continuous improvement on “Safety, Quality and Efficiency”. 滙隆應用「天圓地方」的概念，強調靈活彈性之餘更嚴格遵守業內的每項法例和守則。 WLS practises and preaches the theory of “Circle and Square” byintegrating flexibility into every step of its operations as well as abiding byevery legal regulation and restriction. 我們的使命OUR MISSION 1我們的使命Our Mission4公司資料Corporate Information7財務摘要Financial Highlights10管理層討論及分析Management Discussion and Analysis28董事簡介Directors Profiles30企業管治報告Corporate Governance Report49董事會報告書Directors’ Report60獨立核數師報告書Independent Auditor’s Report69綜合損益表Consolidated Statement of Profit or Loss70綜合損益及其他全面收益表Consolidated Statement of Profit or Loss andOther Comprehensive Income71綜合財務狀況表Consolidated Statement of Financial Position73綜合權益變動報表Consolidated Statement of Changes in Equity74綜合現金流量表Consolidated Statement of Cash Flows76綜合財務報表附註Notes to the Consolidated Financial Statements160財務摘要Financial Summary Scale New HeightsExceed Excellence 跨卓越登頂峰 DIRECTORS Executive Directors Mr. Yang Haijia (resigned on 14 February 2025)Ms. Wang Lili (resigned on 22 May 2024)Mr. Li Zhenxing (appointed on 27 August 2024) Independent Non-executive Directors Mr. Lo Ka KiMs. Gong QiuyunMr. Law Man Sang (resigned on 16 July 2024)Mr. Yang Hui (appointed on 5 August 2024 and resigned on 1 August 2025) AUDIT COMMITTEE Mr. Lo Ka Ki(Chairman)Ms. Gong QiuyunMr. Law Man Sang (resigned on 16 July 2024)Mr. Yang Hui (appointed on 5 August 2024 and resigned on 1 August 2025) REMUNERATION COMMITTEE Ms. Gong Qiuyun(Chairlady)Mr. Law Man Sang (resigned on 16 July 2024)Mr. Lo Ka KiMr. Yang Hui(Chairman) (appointed on 5 August 2024 andresigned on 1 August 2025) NOMINATION COMMITTEE Mr. Yang Haijia