汇财金融投资2025年报

2025年 報 CHARACTERISTICS OF GEM OF THESTOCK EXCHANGE OF HONG KONGLIMITED (“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。 GEMhas been positioned as a market designed toaccommodatesmall and mid-sized companies to whichahigher investment risk may be attached than othercompanieslisted on the Stock Exchange.Prospectiveinvestorsshould be aware of the potential risks ofinvesting in such companies and should make the decisionto invest only after due and careful consideration. Given that the companies listed on GEM are generally smallandmid-sized companies,there is a risk that securitiestraded on GEM may be more susceptible to high marketvolatility than securities traded on the Main Board and noassurance is given that there will be a liquid market in thesecurities traded on GEM. 由於GEM上市的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,make no representation as to its accuracy or completeness andexpressly disclaim any liability whatsoever for any loss howsoeverarising from or in reliance upon the whole or any part of thecontents of this report. 本報告之資料乃遵照《聯交所GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關匯財金融投資控股有限公司（「本公司」）之資料。本公司之董事（「董事」，各為一名「董事」）願就本報告之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，確認就其所知及所信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 This report, for which the directors (“Directors”, each a “Director”)ofFinsoft Financial Investment Holdings Limited(“Company”)collectivelyand individually accept full responsibility,includesparticularsgiven in compliance with the Rules Governing theListingof Securities on GEM of the Stock Exchange(“GEMListing Rules”) for the purpose of giving information with regardtothe Company.The Directors,having made all reasonableenquires, confirm that, to the best of their knowledge and beliefthe information contained in this report is accurate and completeinall material respects and not misleading or deceptive,andthere are no other matters the omission of which would makeany statement herein or this report misleading. CONTENTS目錄 CORPORATE INFORMATION公司資料3SCHEDULE OF PRINCIPAL PROPERTIES主要物業表6CHAIRMAN’S STATEMENT主席報告7MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析9CORPORATE GOVERNANCE REPORT企業管治報告30BIOGRAPHICAL DETAILS OF DIRECTORS董事履歷詳情47REPORT OF THE DIRECTORS董事會報告54INDEPENDENT AUDITOR’S REPORT獨立核數師報告69CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME綜合損益及其他全面收入表77CONSOLIDATED STATEMENT OF FINANCIAL POSITION綜合財務狀況表78CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表80CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表81NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS綜合財務報表附註83FIVE YEAR FINANCIAL SUMMARY五年財務概要187 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事 Executive Directors 田一妤女士（曾用名為田琬善）（主席）田煥昕女士（曾用名為廖夢婷）（行政總裁）余鈞楠先生（於二零二五年四月一日獲委任）林霆女士（於二零二五年四月一日辭任） Ms. Tin Yat Yu Carol (former name as Tin Yuen Sin Carol)(Chairman)Ms. Tin Wun Yan Kelly (former name as Liu Mung Ting)(Chief Executive Officer)Mr. Yu Kwan Nam Gabriel(appointed with effect from 1 April 2025)Ms. Lin Ting (resigned with effect from 1 April 2025) 非執行董事 Non-executive Director 羅啟邦先生（於二零二五年十月二十日獲委任） Mr. Lo Kai Pong (appointed with effect from 20 October 2025) 獨立非執行董事 Independent non-executive Directors 韓銘生先生鄧澍焙先生洪嘉禧先生（曾用名為洪如心）（於二零二五年四月一日獲委任）李筠翎女士（於二零二五年四月一日辭任） Mr. Hon Ming SangMr. Tang Shu Pui SimonMr. Hung Ka Hai Clement(former name as Hung Yu Sum Clement)(appointed with effect from 1 April 2025)Ms. Lee Kwun Ling, May Jean(resigned with effect from 1 April 2025) 董事委員會 BOARD COMMITTEES 審核委員會 Audit Committee 韓銘生先生（主席）鄧澍焙先生洪嘉禧先生（曾用名為洪如心）（於二零二五年四月一日獲委任）李筠翎女士（於二零二五年四月一日辭任） Mr. Hon Ming Sang(Chairman)Mr. Tang Shu Pui SimonMr. Hung Ka Hai Clement(former name as Hung Yu Sum Clement)(appointed with effect from 1 April 2025)Ms. Lee Kwun Ling, May Jean(resigned with effect from 1 April 2025) 提名委員會 Nomination Committee 韓銘生先生（主席）田煥昕女士（曾用名為廖夢婷）（於二零二五年七月一日獲委任）鄧澍焙先生洪嘉禧先生（曾用名為洪如心）（於二零二五年四月一日獲委任）李筠翎女士（於二零二五年四月一日辭任） Mr. Hon Ming Sang(Chairman)Ms. Tin Wun Yan Kelly(former name as Liu Mung Ting)(appointed with effect from 1 July 2025)Mr. Tang Shu Pui SimonMr. Hung Ka Hai Clement(former name as Hung Yu Sum Clement)(appointed with effect from 1 April 2025)Ms. Lee Kwun Ling, May Jean(resigned with effect from 1 April 2025) 薪酬委員會 Remuneration Committee 韓銘生先生（主席）鄧澍焙先生洪嘉禧先生（曾用名為洪如心）（於二零二五年四月一日獲委任）李筠翎女士（於二零二五年四月一日辭任） Mr. Hon Ming Sang(Chairman)Mr. Tang Shu Pui SimonMr. Hung Ka Hai Clement(former name as Hung Yu Sum Clement)(appointed with effect from 1 April 2025)Ms. Lee Kwun Ling, May Jean(resigned with effect from 1 April 2025) CORPORATE INFORMATION公司資料 合規委員會 Compliance Committee 田煥昕女士（曾用名為廖夢婷）（主席）余鈞楠先生（於二零二五年四月一日獲委任）林霆女士（於二零二五年四月一日辭任） Ms. Tin Wun Yan Kelly (former name