环球战略集团二零二五年年报

CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) 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可能帶有較高投資風險。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。 G E Mh a s b e e n p o s i t i o n e d a s a m a r k e t d e s i g n e d t oaccommodatesmall and mid-sized companies to which ahigher investment risk may be attached than other companieslisted on the Stock Exchange. Prospective investors shouldbe aware of the potential risks of investing in such companiesand should make the decision to invest only after due andcareful consideration. 由 於G E M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。 Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securities tradedonGEM may be more susceptible to high market volatilitythan securities traded on the Main Board and no assurance isgiven that there will be a liquid market in the securities tradedon GEM. 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，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報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 HongKong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report, makeno representation as to its accuracy or completeness and expresslydisclaim any liability whatsoever for any loss howsoever arising fromor in reliance upon the whole or any part of the contents of thisreport. Thisreport,for which the directors(the“Directors”)of GlobalStrategicGroup Limited(the“Company”and its subsidiaries,collectively referred to as the “Group”) collectively and individuallyacceptfull responsibility,includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of theStock Exchange (the “GEM Listing Rules”) for the purpose of givinginformation with regard to the Company. The Directors, having madeall reasonable enquiries, confirm that to the best of their knowledgeand belief the information contained in this report is accurate andcomplete in all material respects and not misleading or deceptive,and there are no other matters the omission of which would makeany statement herein or this report misleading. 本報告的資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關環 球 戰 略 集 團 有 限 公 司（「本 公 司」及 其 附 屬公司，統稱「本集團」）的資料；本公司的董事（「董 事」）願 就 本 報 告 的 資 料 共 同 及 個 別 地承擔全部責任。各董事在作出一切合理查詢後 確 認，就 其 所 深 知 及 確 信，本 報 告 所 載 資料在各重大方面均屬準確完整，並無誤導或欺 詐 成 分，且 並 無 遺 漏 任 何 其 他 事 項，致 使本報告所載任何聲明或本報告有所誤導。 目錄Contents Five-Year Financial Summary五年財務概要3Corporate Information企業資訊4Message from the Board董事會寄語7Management Discussion and Analysis管理層討論及分析10Biographical Details of Directors董事的履歷詳情22Report of the Directors董事會報告25Corporate Governance Report企業管治報告36Environmental, Social and Governance Report環境、社會及管治報告57Independent Auditor’s Report獨立核數師報告156Consolidated Statement of Profit or Loss andOther Comprehensive Income綜合損益及其他全面收益表160Consolidated Statement of Financial Position綜合財務狀況表162Consolidated Statement of Changes in Equity綜合權益變動表164Consolidated Statement of Cash Flows綜合現金流量表165Notes to the Consolidated Financial Statements綜合財務報表附註168 五年財務概要Five-Year Financial Summary Thefollowing is a summary of the consolidated results and theassets, liabilities and equity of the Group for the last five financialyears. 以下為本集團於過去五個財政年度之綜合業績及資產、負債及權益概要。 企業資訊 Corporate Information於二零二五年十二月三十日As at 30 December 2025 執行董事吳國明先生武春耀先生 EXECUTIVE DIRECTORSMr. Wu GuomingMr. Wu Chunyao 非執行董事鐘珮瑄女士 NON-EXECUTIVE DIRECTORMs. Chung Pei-Hsuan 獨立非執行董事 INDEPENDENT NON-EXECUTIVE DIRECTORSMr. Tsung Ching Fung (appointed on 24 October 2025)Ms. Chak Wai Nga (appointed on 24 October 2025)Mr. Wong Shun Ching (appointed on 29 December 2025) 曾程楓先生（於二零二五年十月二十四日獲委任）翟偉雅女士（於二零二五年十月二十四日獲委任）黃信程先生（於二零二五年十二月二十九日獲委任） 公司秘書倪子軒先生 COMPANY SECRETARYMr. Ngai Tsz Hin Michael 授權代表吳國明先生倪子軒先生 AUTHORISED REPRESENTATIVESMr. Wu GuomingMr. Ngai Tsz Hin Michael 審核委員會曾程楓先生（主席）翟偉雅女士黃信程先生 AUDIT COMMITTEE Mr. Tsung Ching Fung(Chairman)Ms. Chak Wai NgaMr. Wong Shun Ching 人力資源及薪酬委員會 HUMAN RESOURCES AND REMUNERATIONCOMMITTEE 翟偉雅女士（主席）鐘珮瑄女士曾程楓先生黃信程先生 Ms. Chak Wai Nga(Chairlady)Ms. Chung Pei-HsuanMr. Tsung Ching FungMr. Wong Shun Ching 提名委員會翟偉雅女士（主席）鐘珮瑄女士曾程楓先生黃信程先生 NOMINATION COMMITTEE Ms. Chak Wai Nga(Chairlady)Ms. Chung Pei-HsuanMr. Tsung Ching FungMr. Wong Shun Ching 企業資訊 Corporate Information於二零二五年十二月三十日As at 30 December 2025 註冊辦事處 REGISTERED OFFICE Cricket SquareHutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DrivePO Box 2681Grand Cayman KY1-1111Cayman Islands 香港主要辦事處 PRINCIPAL OFFICE IN HONG KONG 香港灣仔軒尼詩道103號越興大廈12樓 12/F., Yue Hing Building103 Hennessy RoadWan ChaiHong Kong 主要往來銀行星展銀行有限公司中國農業銀行湖北枝江農村商業銀行 PRINCIPAL BANKERS DBS Bank Ltd.Agricultural Bank of ChinaHubei Zhijiang Rural Commercial Bank 核數師 AUDITOR 羅申美會計師事務所註冊公眾利益實體核數師香港銅鑼灣恩平道28號利園二期29樓 RSM Hong KongRegistered Public Interest Entity Auditor29/F, Lee Garden Two28 Yun Ping RoadCauseway BayHong Kong 主要股份過戶登記處 PRINCIPAL SHARE REGISTR