网誉科技年报2025

Contents目錄 Corporate Information2公司資料Summary of Financial Information5財務資料概要Chairman’s Statement6主席報告Management Discussion and Analysis10管理層討論及分析Biographical Details of Directors andSenior Management28董事及高級管理層履歷詳情Report of the Directors33董事會報告Corporate Governance Report49企業管治報告Independent Auditor’s Report71獨立核數師報告Consolidated Statement ofComprehensive Income78綜合全面收益表Consolidated Statement ofFinancial Position80綜合財務狀況表Consolidated Statement ofChanges in Equity83綜合權益變動表Consolidated CashFlows Statement85綜合現金流量表Notes to the ConsolidatedFinancial Statements87綜合財務報表附註 CorporateInformation公司資料 董事 DIRECTORS 執行董事：桑康喬先生（主席）許文澤先生 Executive Directors:Mr. Sang Kangqiao(Chairman)Mr. Xu Wenze 非執行董事：陳文婷女士 Non-Executive Director:Ms. Chen Wenting 獨立非執行董事： Independent Non-executive Directors: 劉艷女士（於二零二六年一月十二日獲委任）林嘉德先生（於二零二五年十月三十一日辭任）徐志浩先生黃誠思先生 Ms. Liu Yan(appointed on 12 January 2026)Mr. Lam Ka Tak(resigned on 31 October 2025)Mr. Xu ZhihaoMr. Wong Sincere 審核委員會 AUDIT COMMITTEE Ms. Liu Yan(Chairlady)(appointed on 12 January 2026)Mr. Lam Ka Tak(Chairman)(resigned on 31 October 2025)Mr. Wong SincereMr. Xu Zhihao 劉艷女士（主席）（於二零二六年一月十二日獲委任）林嘉德先生（主席）（於二零二五年十月三十一日辭任）黃誠思先生徐志浩先生 薪酬委員會 REMUNERATION COMMITTEE 黃誠思先生（主席）桑康喬先生林嘉德先生（於二零二五年十月三十一日辭任）劉艷女士（於二零二六年一月十二日獲委任） Mr. Wong Sincere(Chairman)Mr. Sang KangqiaoMr. Lam Ka Tak(resigned on 31 October 2025)Ms. Liu Yan(appointed on 12 January 2026) 提名委員會 NOMINATION COMMITTEE 桑康喬先生（主席）徐志浩先生黃誠思先生（於二零二六年三月三十日辭任）劉艷女士（於二零二六年三月三十日獲委任） Mr. Sang Kangqiao(Chairman)Mr. Xu ZhihaoMr. Wong Sincere(resigned on 30 March 2026)Ms. Liu Yan(appointed on 30 March 2026) 公司秘書 COMPANY SECRETARY 余健文先生 Mr. Yu Kin Man Duncan 授權代表 AUTHORISED REPRESENTATIVES 桑康喬先生余健文先生 Mr. Sang KangqiaoMr. Yu Kin Man Duncan 註冊辦事處 REGISTERED OFFICE Vistra (Cayman) LimitedP.O. Box 31119 Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman Islands Vistra (Cayman) LimitedP.O. Box 31119 Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman Islands 香港總部及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港夏愨道16號遠東金融中心25樓25B03室 Unit 25B03 on 25th FloorFar East Finance Center16 Harcourt Road, Hong Kong 開曼群島主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE INTHE CAYMAN ISLANDS Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkP.O. Box 1350, Grand CaymanKY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkP.O. Box 1350, Grand CaymanKY1-1108Cayman Islands 香港股份過戶登記分處 BRANCH SHARE REGISTRAR AND TRANSFER OFFICEIN HONG KONG 聯合證券登記有限公司香港北角英皇道338號華懋交易廣場二期33樓3301-04室 Union Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth PointHong Kong 主要往來銀行 PRINCIPAL BANKERS 恒生銀行中信銀行中國工商銀行（亞洲） Hang Seng BankChina CITIC BankIndustrial and Commercial Bank of China (Asia) 核數師德勤•關黃陳方會計師行執業會計師及註冊公眾利益實體核數師 AUDITOR Deloitte Touche TohmatsuCertified Public Accountants and Registered Public Interest Entity Auditors 股份代號1483 STOCK CODE1483 公司網站www.netago.hk COMPANY’S WEBSITEwww.netago.hk Chairman’sStatement主席報告 Chairman’sStatement主席報告 各位股東 TO OUR SHAREHOLDERS 本人謹代表網譽科技有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然提呈本公司及其附屬公司（統稱「本集團」）截至二零二�年十二月三十一日止年度（「本年度」）的全年業績。 On behalf of the board (“Board”) of directors (“Directors”) of Net-A-GoTechnology Company Limited (the “Company”), I present the annual results ofthe Company and its subsidiaries (together referred to as the “Group”) for theyear ended 31 December 2025 (the “Year”). 財務業績 FINANCIAL RESULTS 本 年 度，本 集 團 錄 得 收 入 約288,881,000港元，而截至二零二四年十二月三十一日止年度（「去年」）的收入則約為294,721,000港元，減少約2.0%。本年度毛虧損約為220,407,000港元（去年：毛利約11,507,000港元）乃主要歸因於本年度廣告發行權因相關發行合約終止之減值虧損。經考慮一般及行政開支、銷售及營銷開支、金融資產及合約資產之減值虧損、其他收益淨額、財務成本淨額、所得稅開支、終止經營業務之溢利以及其他全面虧損，本集團錄得本公司權益擁有人應佔全面虧損總額約為93,929,000港元（去年：虧損約24,795,000港元）。 For the Year, the Group recorded a revenue of approximately HK$288,881,000,compared to revenue of approximately HK$294,721,000 for the year ended31 December 2024 (the “Corresponding Year”), representing a decrease ofapproximately 2.0%. Gross loss for the Year amounted to approximatelyHK$220,407,000 (Corresponding Year: gross profit of approximatelyHK$11,507,000), which was mainly attributable to the impairment loss inadvertising distribution right for the Year as a result of the termination of therelevant distribution contract. After taking into account of the general andadministrative expenses, selling and marketing expenses, impairment loss onfinancial assets and contract assets, other gains-net, finance cost-net, incometax expenses and profit from discontinued operations, other comprehensiveloss, the Group recorded total comprehensive loss attributable to the equityholders of the Company of approximately HK$93,929,000 (CorrespondingYear: loss of approximately HK$24,795,000). 展望 PROSPECTS 展望二零二六年，儘管地緣政治局勢持續緊張及持續貿易摩擦，全球經濟增長預期將逐步復甦。 Looking ahead to 2026, the global economic growth is expected to graduallyrecover despite the ongoing geopolitical tensions and persistent t