大洋集团二零二五年年报

 目錄Contents 2Corporate Information5Chairlady’s Statement9Directors’ Profile15Management Discussion andAnalysis29Corporate Governance Report67Report of the Directors86Independent Auditor’s Report92Consolidated Statement ofProfit or Loss 93Consolidated Statement ofProfit or Loss and OtherComprehensive Income94Consolidated Statement ofFinancial Position96Consolidated Statement ofChanges in Equity98Consolidated Statement ofCash Flows100Notes to the ConsolidatedFinancial Statements226Financial Summary227Definitions Corporate Information公司資料 DIRECTORS 執行董事 Executive Directors Ms. Shi Qi(Chairlady)Mr. Li Jiuhua(Chief Executive Officer)Mr. Gao Feng (resigned on 23 December 2025) 非執行董事 Non-Executive Directors Mr. Han LeiMr. Gu ShixiangMr. Law Wai Ip Vincent (appointed on 6 February 2026)Mr. Wang Dongzhu (appointed on 16 January 2026)Mr. Chan Tsun Hong Philip (resigned on 6 February 2026) 獨立非執行董事 Independent Non-Executive Directors Mr. Zhang Li (appointed on 6 January 2026)Ms. Zhang Li (appointed on 16 January 2026)Dr. Xie Jun (appointed on 6 January 2026)Mr. Chan Siu Tat (resigned on 16 January 2026)Ms. Wang Lina (resigned on 17 April 2025)Mr. Zheng Changxing (resigned on 18 February 2025)Dr. Feng Xin (appointed on 18 February 2025 & resigned on6 January 2026) COMMITTEES 執行委員會 Executive Committee Mr. Li Jiuhua(Chairman)Ms. Shi Qi 審核委員會 Audit Committee Ms. Zhang Li(Chairman)(appointed on 16 January 2026) Mr. Zhang Li (appointed on 6 January 2026)Dr. Xie Jun (appointed on 6 January 2026)Mr. Chan Siu Tat(Chairman)(resigned on 16 January 2026) Ms. Wang Lina (resigned on 17 April 2025)Dr. Feng Xin (appointed on 18 February 2025 & resigned on6 January 2026) Corporate Information公司資料 薪酬委員會 Remuneration Committee Dr. Xie Jun(Chairman)(appointed on 6 January 2026) Ms. Zhang Li (appointed on 16 January 2026)Ms. Shi QiDr. Feng Xin(Chairman)(appointed on 18 February 2025 & resigned on 6 January 2026) Mr. Chan Siu Tat (resigned on 16 January 2026) 提名委員會 Nomination Committee Ms. Zhang Li(Chairman)(appointed on 16 January 2026) Dr. Xie Jun (appointed on 6 January 2026)Ms. Shi QiMr. Chan Siu Tat(Chairman)(resigned on 16 January 2026) Dr. Feng Xin (appointed on 18 February 2025 & resigned on6 January 2026) AUTHORISED REPRESENTATIVES Ms. Shi QiMs. Leong Kai Weng Subrina (appointed on 9 May 2025)Ms. Xu Jiayuan (resigned on 11 April 2025)Mr. Lam Kai Kei (appointed on 11 April 2025 & resigned on9 May 2025) COMPANY SECRETARY Ms. Leong Kai Weng Subrina (appointed on 9 May 2025)Ms. Xu Jiayuan (resigned on 11 April 2025)Mr. Lam Kai Kei (appointed on 11 April 2025 & resigned on9 May 2025) AUDITOR Rongcheng (Hong Kong) CPA Limited(Formerly known as CL Partners CPA Limited)Certified Public Accountants(Registered Public Interest Entity Auditor) REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681 GTGrand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681 GTGrand Cayman KY1-1111Cayman Islands Corporate Information公司資料 PRINCIPAL PLACE OF BUSINESSIN HONG KONG 45H Code 22 22/F, H Code45 Pottinger StreetCentralHong Kong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1100, Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586, Gardenia CourtCamana Bay, Grand CaymanKY1-1100, Cayman Islands HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 3382333301–04 Union Registrars LimitedSuites 3301–04, 33/FTwo Chinachem Exchange Square338 King’s Road, North PointHong Kong PRINCIPAL BANKERS Dongguan Rural Commercial Bank Co., Ltd.China CITIC Bank International LimitedDBS Bank (Hong Kong) Limited http://www.tayanggroup.com COMPANY WEBSITEhttp://www.tayanggroup.com FINANCIAL YEAR END31 December 1991 Chairlady’s Statement主席報告 Dear Shareholders and stakeholders, On behalf of the board of directors (the “Board”) of Ta Yang GroupHoldings Limited (the “Company”), I am pleased to present theannual report of the Company and its subsidiaries (the “Group”) forthe year ended 31 December 2025. BUSINESS REVIEW AND STRATEGICTRANSFORMATION (i)(ii)(iii)(iv) For the year ended 31 December 2025, the Group was primarilyengaged in (i) the designing and manufacturing of silicone rubberproducts (“Silicone Rubber Business”); (ii) the provision ofinternational digital marketing services (“Digital MarketingBusiness”); (iii) the operation of retail business in the UK (“RetailBusiness”); and (iv) the provision of healthcare and hotel services(“Healthcare and Hotel Business”). (IMF)3.2%(GDP)5.0%Web 4.0 Looking back at 2025, the global economy made slow progressamidst turbulence, with geopolitical conflicts and trade barrierscreating considerable uncertainty for global supply chains. A reportby the International Monetary Fund (IMF) indicates that globaleconomic growth in 2025 stood at approximately 3.2%. Despite acomplex and vola