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GEM GEM GEMGEMGEM GEMGEM 目錄 23410132647565961626365100 公司資料 Maples Corporate Services LimitedPO Box 309, Ugland HouseGrand Cayman KY1-1104Cayman Islands 33D Maples Fund Services (Cayman) LimitedPO Box 1093Boundary HallCricket Square Grand Cayman KY1-1102Cayman Islands 3382333301-04 www.wmcl.com.hk 08262 主席報告 2025930 321,398,000,000234,000,0008 管理層討論及分析 20246 3090,300,0008.7%20256 3098,200,000 20246 3080,300,00012.8%20256 3090,600,000 20246 3010,000,00023.7%20256 307,600,00020246 3011.1%20256307.7% 20246 3022,200,00016.8%20256 3018,500,000 20246 309,400,00076.6%20256 302,200,000 20246 3037,00020256 309,000 2025630 20256 3010,300,00020246 3019,200,00020256 30(i)(ii)(iii)(iv) 20256 3020256 3022,800,00020246 3017,100,00020246 306,000,00020246 3011,600,00020256 30202463020256302.420246 301.9 20256 30105,600,00020246 30136,400,00029,200,00020246 3052,000,00076,400,00020246 3084,400,000 管理層討論及分析 20256 3020246 30 20256 30 20256 3020246 3011,600,00020246 30 20256 309,400,00020246 309,300,000202420,000,00020246 3025,000,000 20256 30 20256 309,232,90020246 307,959,400923,290,00020246 30795,940,0000.01 20256 302024630 2025630 20247 4Expert Lead Holdings Limited45%4,500,00020246 520248220248 21 20256 30 管理層討論及分析 202412 31127,350,0000.019 20251 9127,350,0000.019202311 28 GEM127,350,00013.8% 202412 310.0231,273,5000.018 2,400,0002,300,000202412 312025630 20256 302024630 20256 3042,530,00020246 3025,000,00020,000,00020246 3025,000,000 管理層討論及分析 20256 302920246303120256 3020246 3020,000,000 2025630 (i)(ii)(iii)(iv)(v)(vi) 20256 30 20256 30 管理層討論及分析 20256 30(i)(ii)(iii) 20256 3020256 30 20256 30 20256 302025630 董事及高級管理層之履歷詳情 66201512 21Best Brain Investments Limited 4019937199972005430 19847 632024112 1983 402018 31202411220244 1220244 12 102016 3820244122009 董事及高級管理層之履歷詳情 422024112 152016520179GEM81952020820219GEM 312024531 20169 GEM 662024531 19815198712198311 19821987Mott, Hay & Anderson198219831987 董事及高級管理層之履歷詳情 58199581997620143 2519947200712200792007920071020081220097201010 502001520124199711202001519989200052000520015 企業管治報告 18.44(2)2025630 GEMC1 2025630 A.2.1 1. 2. 3. 4. 1. GEM5.05(1)20256 30GEM20256 30 B.2.220241 1220245 3120245 31GEM 16.19 GEM5.09GEM 20256 302025110 企業管治報告 GEM GEM5.485.6720256 30 20256 30GEMGEM 2025630 GEM20163 9GEM5.285.33D.3.3D.3.720163 9E.1.220163 9B.3.1(www.wmcl.com.hk) GEM5.28 企業管治報告 www.wmcl.com.hk 1.2.3.4.5.6.7.8.9.10.11.12.13.14.20256 30 2025630 (a)(b) 2025630 www.wmcl.com.hk 1. 2. 3. 4. 5. 企業管治報告 6. 7.8.9. 20256 30 12 www.wmcl.com.hk 1. 2. 3. 4. 5. 20256 302024 企業管治報告 630 650 20244 12 630GEM5.1515 C.2.1 企業管治報告 2025630 2025202512 1920252025 12.310%10%2121 16.4GEM17.50(2)77 33D www.wmcl.com.hk GEM 企業管治報告 (i)(ii)(iii)(iv)(v) 20246 30GEM23.0723.07A 23.09 1. 2.GEM 環境、社會及管治報告 GEM2020256 30 2025630 • ••• 20259 30 環境、社會及管治報告 環境、社會及管治報告 環境、社會及管治報告 23% 2024 環境、社會及管治報告 2 *2 20244.019.2202419.2 2024 3 環境、社會及管治報告 202511% 環境、社會及管治報告 23% LED 202420258% ••••• 環境、社會及管治報告 23% ISO 14001:2015ISO 45001:2018 • • • 環境、社會及管治報告 環境、社會及管治報告 •••••• 2024202320242023 環境、社會及管治報告 環境、社會及管治報告 10 環境、社會及管治報告 ISO 9001:200820034ISO 9001:200020104ISO 9001:2008ISO 9001:2008 (i)(ii)(iii) 環境、社會及管治報告 759,0002024819,000 環境、社會及管治報告 環境、社會及管治報告 環境、社會及管治報告 環境、社會及管治報告 環境、社會及管治報告 環境、社會及管治報告 董事會報告 20256 30 352025630 622549 20256306 20256305960 20256302024630 100 202563015 2025630800,00020246 30900,000 202563026 20256 3022196144,200,000 20246 1720163 9 20247 120256 3079,594,00010% 20256 302024712025630 (i)(ii) 79,594,0008.62% 121% 120.1%GEMGEM23.04(4) 董事會報告 120.1%GEM23.04(4) 10 12 (28) (i)(ii)(5)(iii) (10)20256309 20246 1720246 302024712025630 A. 20256 30571XVXV78352GEM5.465.67 (i) 1.Best Brain Investments LimitedBest Brain100%BestBrain 董事會報告 20256 30XV(i)XV78(ii)352(iii)GEM5.465.67 B. 20256 30336XV23GEM5% 20256 30336XV23 20256 3097.8%2024 6 3084.5%54.5%20246 3029.4% 5% 20256 3076.7%2024 6 3054.8%59.6%20246 3032.4% 5% 2025630 12(a) GEM5.09 1012 董事會報告 16.19 16.2 20256 30 12 20256 30GEM GEMBest Brain20163 9 2025630 2025630 30GEM20 20256 30GEM20 20256 30 GEM5.28 20256 302025630GEM 董事會報告 20256 302025630 1325 2025630 202512 16202512 1920251215338233 3301-04 599920256 30 20256 30 621 20256 3025,874,00098,165,000 獨立核數師報告 ––––– 2021 20256 304,282,00025,874,000 ––––––– 獨立核數師報告 https://www.hkicpa.org.hk/en/Standards-setting/Standards/Our-views/auditre P07374 2025930 綜合損益及其他全面收益表 2025630 綜合損益及其他全面收益表 2025630 綜合財務狀況表 20256 30 綜合權益變動表 2025630 綜合現金流量表 2025630 綜合現金流量表 2025630 綜合財務報表附註 2025630 1. 20159 222016330GEMPO Box 309, UglandHouse, Grand Cayman KY1-1104, Cayman Islands33D 2. 20247 1 3. GEM 4 630 3. (i)(ii) (II) 綜合財務報表附註 2025630 3. (i)(ii) 3. 25% - 30%420% - 25%20% - 25%25% – 1-2 125,000 綜合財務報表附註 2025630 3. –– 12 3. – – – 綜合財務報表附註 2025630 3.