慧源同创科技二零二五年年报

(Incorporated in the Cayman Islands with limited liability)(Stock Code股份代號：1116)（於開曼群島註冊成立之有限公司） 2Glossary詞彙6Corporate Information公司資料8Management Discussion and Analysis管理層討論及分析34Responses to/Removal of Qualified Opinion對保留意見之回應╱移除35Corporate Governance Report企業管治報告54Biographical Information of Directors and Senior Management董事及高級管理人員履歷58Report of the Directors董事會報告75Independent Auditor’s Report獨立核數師報告82Consolidated Statement of Profit or Loss綜合損益表83Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表85Consolidated Statement of Financial Position綜合財務狀況表87Consolidated Statement of Changes in Equity綜合權益變動表88Consolidated Statement of Cash Flows綜合現金流量表90Notes to the Consolidated Financial Statements綜合財務報表附註164Five-Year Financial Summary五年財務摘要 Glossary詞彙 the AGM to be held in Hong Kong on Monday, 30 December 2024;「二零二四年股東週年大會」指於二零二四年十二月三十日（星期一）於香港舉行的股東週年大會；the AGM held in Hong Kong on Friday, 28 November 2025;「二零二五年股東週年大會」指將於二零二五年十一月二十八日（星期五）於香港舉行的股東週年大會；the annual general meeting(s) of the Company;指本公司的股東週年大會；the annual report of the Company for the Year;指本公司截至本年度之年報；“Articles of Association”the articles of association of the Company as amended, supplemented or otherwisemodified from time to time;指本公司不時修訂、補充或以其它方式修改之組織章程細則；the audit committee of the Board;指董事會審核委員會；the independent auditor(s) of the Company;指本公司獨立核數師；the board of Directors;指董事會；the British Virgin Islands;指英屬處女群島；the chief executive officer of the Company;指本公司行政總裁；the chief financial officer of the Company;指本公司首席財務總監；The People’s Republic of China and for the purpose of this Report, excluding HongKong, the Macau Special Administrative Region and Taiwan;指中華人民共和國及就本報告而言，不包括香港、澳門特別行政區及台灣；the Corporate Governance Code as contained in Appendix C1 to the Listing Rules;指《上市規則 》附錄C1所載的企業管治守則；the chairman of the Board;指董事會主席； 「本公司」指 Glossary詞彙 「相變材料」指 Inthis Report,the terms“associate(s)”,“close associate(s)”,“connectedperson(s)”,“controlling shareholder(s)”,“subsidiary(ies)”and“substantialshareholder(s)” shall have the respective meanings given to such terms in theListing Rules, unless the context otherwise requires. 於 本 報 告 中，除 文 義 另 有 所 指 外，「聯 繫 人」、「緊密聯繫人」、「關連人士」、「控股股東」、「附屬公司」及「主要股東」應具有《上市規則 》賦予該等詞彙的涵義。 本 集 團 已 重 列 及 重 述 二 零 二 四 年 度 綜 合 財 務 報表。於本報告內，除文義另有所指外，提述之所有二零二四年度及二零二四年六月三十日 財 務參 照資料均指經重列及經重述綜合財務報表（「經重述二零二四年」）。 TheGroup has re-presented and restated the consolidated financialstatements for Year 2024. In this Report, unless otherwise stated, all financialreferences to Year 2024 and 30 June 2024 refer to the re-presented andrestated consolidated financial statements (“Restated 2024”). Corporate Information公司資料 董事會執行董事葉仁傑博士（主席）張雅娜女士（首席財務總監）張嘉裕教授 BOARD OF DIRECTORSExecutive DirectorsDr. Ip Yun Kit(Chairman)Ms. Zhang Yana(Chief Financial Officer)Prof. Cheung Ka Yue Non-executive DirectorMr. Shiu Ka FaiBBS, JP 非執行董事邵家輝先生BBS，太平紳士 獨立非執行董事劉國雄先生陸建平先生杜寧先生 Independent Non-executive DirectorsMr. Lau Kwok HungMr. Lu JianpingMr. Du Ning 董事會委員會審核委員會劉國雄先生（主席）陸建平先生杜寧先生 BOARD COMMITTEESAudit CommitteeMr. Lau Kwok Hung(Chairman)Mr. Lu JianpingMr. Du Ning 提名委員會葉仁傑博士（主席）張雅娜女士（首席財務總監）劉國雄先生陸建平先生杜寧先生 Nomination Committee Dr. Ip Yun Kit(Chairman)Ms. Zhang Yana(Chief Financial Officer)Mr. Lau Kwok HungMr. Lu JianpingMr. Du Ning 薪酬委員會陸建平先生（主席）葉仁傑博士劉國雄先生杜寧先生 Remuneration Committee Mr. Lu Jianping(Chairman)Dr. Ip Yun KitMr. Lau Kwok HungMr. Du Ning 公司秘書張鴻光先生 COMPANY SECRETARYMr. Cheung Hung Kwong 授權代表葉仁傑博士張鴻光先生 AUTHORISED REPRESENTATIVESDr. Ip Yun KitMr. Cheung Hung Kwong 註冊辦事處PO Box 309, Ugland House,Grand Cayman, KY1-1104,Cayman Islands REGISTERED OFFICEPO Box 309, Ugland House,Grand Cayman, KY1-1104,Cayman Islands Please refer to pages 66 and 73 of this Annual Report for details of thechange of the composition of each of the Board of Directors and the Boardcommittees from 28 March 2024 to 30 September 2024. 有關二零二四年三月二十八日至二零二四年九 月三十日期間董事會及董事委員會各自的組成變 動詳情，請參閱本年報第66及73頁。 總辦事處暨主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS Room 2106, 21/F.,World Trade Centre,280 Gloucester Road,Causeway Bay,Hong Kong 香港銅鑼灣告士打道280號世貿中心21樓2106室 獨立核數師中正天恆會計師有限公司執業會計師註冊公眾利益實體核數師 INDEPENDENT AUDITOR CCTH CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditor LEGAL ADVISORSP. C. Woo & Co.Eddie Lee & Company, Solicitors 法律顧問胡百全律師事務所李偉明律師行 主要往來銀行中國銀行 PRINCIPAL BANKERBank of China 於開曼群島之主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEIN THE CAYMAN ISLANDS Tricor Services (Cayman Islands) Limited2nd Floor, Century Yard, Cricket Square,P. O. Box 902,Grand Cayman, KY1-1103,Cayman Islands Tricor Services (Cayman Islands) Limited2nd Floor, Century Yard, Cricket Square,P.O. Box 902,Grand Cayman, KY1-1103,Cayman Islands 於香港之股份過戶登記分處 BRANCH SHARE REGISTRAR AND TRANSFER OFFICEIN HONG KONG 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor,Hopewell Centre,183 Queen’s Road East,Wan Chai,Hong Kong 上市資料上市地點聯交所主板 LISTING INFORM