高裕金融2026年年报

Annual Report年 報2026 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OFHONG KONG LIMITED (THE “STOCK EXCHANGE”) 꺝绤⺭◬佄䢦僘꡿⪞⺚ր绤◬䢦ցGEM氳攒荈 GEM氳㲋⛤╤憡╈㵸㑔⪞⺚䬠❠┉⠕┕䄬氳䄬㕙塞璢⪞⺚注奄⪭☾㏇绤◬䢦┕䄬氳⪞⺚䅸僘鬴냖䤸鞴겨ꤠ僘䙬䤸鞴氳 ☕ 㚖 䟕 ▽ 鉮 䤸 鞴 亥 鎊 璢 ⪞ ⺚ 氳 弋 ㏇ 겨ꤠ┾䟕祺鷪㴱䛥⼾鎌氳縓䜢䏴亡⛼⭴䤸鞴婋㲋 GEMhas been positioned as a market designed toaccommodate small and mid-sized companies to whicha higher investment risk may be attached than othercompanieslisted on the Stock Exchange.Prospectiveinvestorsshould be aware of the potential risksofinvesting in such companies and should makethedecision to invest only after due and carefulconsideration. 榺亥GEM┕䄬⪞⺚俋鷦憡╈㵸㑔⪞⺚㏇GEM鞙 韢 氳 镜 ⯉ ⺎ 耈 働 鬴 ㏇ 绤 ◬ 䢦 ╚ 冎鞙韢╯镜⯉䤖⹨鬴㛻氳䄬㕙嫧Ⳃ겨ꤠ⺱侈 扝 嫏 ⟋ 镜 ㏇GEM鞙 韢 氳 镜 ⯉ 働 僘 냖 孳鵡ꄈ氳䄬㕙 Given that the companies listed on GEM are generallysmalland mid-sized companies,there is a risk thatsecurities traded on GEM may be more susceptible to highmarket volatility than securities traded on the Main Boardof the Stock Exchange and no assurance is given thatthere will be a liquid market in the securities traded onGEM. 꺝◬佄⹗磶畁䢦僘꡿⪞⺚⹗绤◬䢦㵴儗㕕⼔╯⪐㳋哯┘靷鞊㵴⪭嶗澭䓪䡝㱮丞䓪◰┘氪辑♴⛰绮伺┾伺澭辑炑哯┘㶩㍕儗㕕⼔鼨䡝♴⛰鼨♸⪐㳋縡榣榟䡝㍕⠱韻鎊璢⪐㳋縡䌖舛╯♴⛰䮇㜊䤖䳸♴⛰鞊♴ HongKong Exchanges and Clearing Limited and theStock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracyorcompleteness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or inreliance upon the whole or any part of the contents ofthis report. Thisreport,for which the directors(the“Directors”)ofGaoyu Finance Group Limited(the“Company”)collectively and individually accept full responsibility,includes particulars given in compliance with the RulesGoverning the Listing of Securities on GEM of the StockExchange (the “GEM Listing Rules”) for the purpose ofgiving information with regard to the Company. TheDirectors, having made all reasonable enquiries, confirmthat, to the best of their knowledge and belief, theinformationcontained in this report is accurate andcomplete in all material respects and not misleading ordeceptive and there are no other matters the omission ofwhich would make any statement herein or this reportmisleading. 儗 㕕 ⼔ ╤ 鹘 拨 绤 ◬ 䢦GEM镜 ⯉ ┕ 䄬 釨 ⯞րGEM┕䄬釨⯞ց縡䬠❠僘꟯냖遚ꄌ踅꥙㎯僘꡿⪞⺚ր儗⪞⺚ց氳鞴乣儗⪞⺚蝕◄ր蝕◄ց갾⪦⺱⹗⠕⮯㶩塞靷鞊蝕◄㏇⛼⭴┉⮊⺭杼刨鍪䏴澭鏂㶩䏘璢䢦岒湳⹗澭⟔儗㕕⼔䢦鬼鞴乣㏇䢦僘ꄆ㛻亡ꪫ㏱㸋嶗澭㱮丞┾扝鏲㵷䡝堉鍇䡗♸◰ 扝 鹨 庁 ♴ ⛰ ⪭ ☾ ◄ ꯁ舛 ✳ 儗 㕕 ⼔䢦鬼♴⛰绮伺䡝儗㕕⼔僘䢦鏲㵷 CONTENTS目錄 72INDEPENDENT AUDITOR’S REPORT獨立核數師報告76CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME綜合損益及其他全面收益表77CONSOLIDATED STATEMENT OF FINANCIAL POSITION綜合財務狀況表79CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表80CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表82NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS綜合財務報表附註152FIVE-YEAR FINANCIAL SUMMARY五年財務概要 2CORPORATE INFORMATION公司資料4CHAIRMAN’S STATEMENT主席報告5MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析29BIOGRAPHICAL DETAILS OFDIRECTORS AND SENIOR MANAGEMENT董事及高級管理層履歷33CORPORATE GOVERNANCE REPORT企業管治報告56REPORT OF THE DIRECTORS董事會報告 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORSExecutive Directors 執行董事 謝青純女士（主席）霍潔儀女士 Ms. Hsieh Ching Chun(Chairman)Ms. Fok Kit Yee 獨立非執行董事 Independent Non-executive Directors 陳凱媛女士唐永智先生關子臻先生 Ms. Chan Hoi Wuen KatherineMr. Tong Wing ChiMr. Kwan Tsz Chun Sun 審核委員會 AUDIT COMMITTEE 唐永智先生（主席）陳凱媛女士關子臻先生 Mr. Tong Wing Chi(Chairman)Ms. Chan Hoi Wuen KatherineMr. Kwan Tsz Chun Sun 薪酬委員會 REMUNERATION COMMITTEE 關子臻先生（主席）謝青純女士陳凱媛女士唐永智先生 Mr. Kwan Tsz Chun Sun(Chairman)Ms. Hsieh Ching ChunMs. Chan Hoi Wuen KatherineMr. Tong Wing Chi 提名委員會 NOMINATION COMMITTEE 陳凱媛女士（主席）謝青純女士霍潔儀女士唐永智先生關子臻先生 Ms. Chan Hoi Wuen Katherine(Chairman)Ms. Hsieh Ching ChunMs. Fok Kit YeeMr. Tong Wing ChiMr. Kwan Tsz Chun Sun 公司秘書林文傑先生 COMPANY SECRETARY Mr. Lam Man Kit 授權代表謝青純女士林文傑先生 AUTHORISED REPRESENTATIVES Ms. Hsieh Ching ChunMr. Lam Man Kit 註冊辦事處 REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands CORPORATE INFORMATION公司資料 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港皇后大道中183號中遠大廈44樓4409室 Room 4409, 44/FCOSCO Tower183 Queen’s Road CentralHong Kong 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 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2期33樓3301-04室 Union Registrars LimitedSuites 3301-04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth Point, Hong Kong 主要股份過戶登記總處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands 核數師 AUDITOR 中匯安達會計師事務所有限公司執業會計師香港九龍九龍灣宏照道38號企業廣場第五期二座23樓 ZHONGHUI ANDA CPA LimitedCertified Public Accountants23/F, Tower 2Enterprise Square Five38 Wang Chiu RoadKowloon BayKowloon, Hong Kong 主要往來銀行 PRINCIPAL BANKER 渣打銀行（香港）有限公司香港德輔道中4-4A號 Standard Chartered Bank (Hong Kong) Limited4-4A Des Voeux Ro