2025年报 中国网成集团股份有限公司

Contents 95Consolidated Statement of Profit or Loss andOther Comprehensive Income96Consolidated Statement of FinancialPosition98Consolidated Statement of Changes inEquity99Consolidated Statement of Cash Flows101Notes to the Consolidated FinancialStatements187Financial Summary 2Corporate Information5Chairman’s Statement7Management Discussion and Analysis14Report of the Directors29Biographies of the Directors and SeniorManagement33Corporate Governance Report45Environmental, Social and GovernanceReport85Independent Auditor’s Report Corporate Information Board of Directors Executive Directors Mr. Zhou Zhenlin(Chairman)Ms. Peng Yunying(President) (appointed on 16 May 2025) Mr. Guo Xianjiao (appointed on 16 May 2025)Mr. Cheung Kwok Fai Adam (resigned on 16 May 2025)Mr. Ng Sheung Chung (resigned on 16 May 2025)Mr. Ma Kan Sun (resigned on 16 May 2025) Independent Non-Executive Directors Ms. Ding XinMs. Zhang LingkeMr. Zhu Qi (resigned on 11 September 2025)Mr. Lam Sing Kwong, Simon (appointed on 16 May 2025) Audit Committee Ms. Ding Xin(Chairlady)Ms. Zhang LingkeMr. Lam Sing Kwong, Simon (appointed on 16 May 2025)Mr. Zhu Qi (resigned on 11 September 2025) Remuneration Committee Mr. Lam Sing Kwong, Simon(Chairman)(appointed on 16 May 2025)Ms. Ding XinMs. Zhang LingkeMr. Zhu Qi (resigned on 11 September 2025) Nomination Committee Mr. Zhou Zhenlin(Chairman)Ms. Ding XinMs. Zhang LingkeMr. Lam Sing Kwong, Simon (appointed on 16 May 2025)Mr. Zhu Qi (resigned on 11 September 2025) Company SecretaryMr. Tsui Chun Hung Authorised Representatives Mr. Zhou ZhenlinMr. Tsui Chun Hung Registered Office in the Cayman Islands Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1–1108Cayman Islands Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1–1108Cayman Islands Headquarter and Principal Place of BusinessIn Hong Kong 10352B Unit 2B, 35/F, East TowerCheung Kong Center IINo. 10 Harcourt RoadCentralHong Kong Principal Share Registrar and Transfer Officein Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1–1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1–1108Cayman Islands Hong Kong Branch Share Registrar andTransfer Office 148212103B Boardroom Share Registrars (HK) LimitedRoom 2103B, 21/F, 148 Electric RoadNorth Point, Hong Kong Corporate Information Legal Adviser as to Hong Kong Law 29161603 Loong & Yeung SolicitorsRoom 1603, 16/FChina Building29 Queen’s Road CentralCentralHong Kong Auditor 1131 HLB Hodgson Impey Cheng LimitedCertified Public AccountantsRegistered Public Interest Entity Auditor31/F, Gloucester TowerThe Landmark11 Pedder StreetCentral, Hong Kong Principal BankerThe Bank of East Asia Limited 1920 Stock Code1920 www.wacan.com.hk Websitewww.wacan.com.hk Chairman’s Statement Dear Shareholders, On behalf of the board (the “Board”) of directors (the “Directors”)of China Wacan Group Company Limited, I present the annual reportof the Company and its subsidiaries (collectively referred to as the“Group”) for the year ended 31 December 2025 (the “Year”). (i)(ii)(iii) The Group is principally engaged in (i) provision of wet trades works andother wet trades related ancillary works; (ii) provision of constructioninformation technology services and (iii) provision of beauty and healthservices. The revenue from (i) provision of wet trades works and the wet tradesrelated ancillary works; (ii) provision of construction informationtechnology services and (iii) provision of beauty and health services forthe Year amounted to approximately HK$124.9 million, representingan increase of approximately HK$14.9 million or 13.6% as comparedto approximately HK$110.0 million for the year ended 31 December2024. Such increase was primarily attributable to increased in provisionof wet trades works and the wet trades related ancillary works withmore number of successful tenders during the Year. The provision ofbeauty and health services contributed HK$8.9 million for the Year. Thegross profit of approximately HK$10.0 million reported for the Year wasmainly due to final account for certain projects. (i)(ii)(i i i)124.9110.014.913.6%8.910.0 Chairman’s Statement In addition to the existing business of the Group, we developed a newbeauty and health services business by providing high-quality beautyservices especially facial treatments, blemish removal, skin whitening,and anti-wrinkle services to meet the diverse needs of consumers (the“New Business”). In view of the pursuit of beauty of consumers inChina and around the world, the improvement of health awareness andchanges in lifestyles, huge business opportunities have emerged in thebeauty industry-related businesses. We believe that commencement ofthe New Business will help to achieve diversification in the business ofthe Group and its sources of income. The Group has been exploring other business opportunities and/orexp