汉诺佳池2026年报

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE” AND THE “GEM” RESPECTIVELY) GEM has been positioned as a market designed to accommodate small and mid-sized companies towhich a higher investment risk may be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks of investing in such companies and shouldmake the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a riskthat securities traded on GEM may be more susceptible to high market volatility than securities tradedon the Main Board and no assurance is given that there will be a liquid market in the securities tradedon GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents ofthis report. This report, for which the directors (the “Directors”) of CBK Holdings Limited (the “Company”) collectivelyand individually accept full responsibility, includes particulars given in compliance with the Rules Governingthe Listing of Securities on GEM (the “GEM Listing Rules”) for the purpose of giving information withregard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best oftheir knowledge and belief the information contained in this report is accurate and complete in all materialrespects and not misleading or deceptive, and there are no other matters the omission of which would makeany statement herein or this report misleading. GEM GEMGEMGEM GEMGEM CONTENTS CORPORATE INFORMATION3CHAIRMAN’S STATEMENT6FINANCIAL HIGHLIGHTS9MANAGEMENT DISCUSSION AND ANALYSIS10DIRECTORS AND SENIOR MANAGEMENT20CORPORATE GOVERNANCE REPORT26DIRECTORS’ REPORT49INDEPENDENT AUDITOR’S REPORT78CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME90CONSOLIDATED STATEMENT OF FINANCIAL POSITION92CONSOLIDATED STATEMENT OF CHANGES IN EQUITY94CONSOLIDATED STATEMENT OF CASH FLOWS97NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS99SUMMARY OF FINANCIAL INFORMATION200 Corporate Information BOARD OF DIRECTORS Executive directors 20255 7202511 27 Mr. Tang Chu Ming(Chairman)Mr. Chung Man LaiMs. Liu Zhongling(appointed on 7 May 2025)Mr. Lin Shixing(appointed on 27 November 2025) Non-executive director 20259 19 Mr. He Jianbin(appointed on 19 September 2025) Independent non-executive directors Mr. Wong Ching WanMr. Ding Junchen(resigned on 3 November 2025)Ms. Yin HaipingMs. Hong Jianping(appointed on 3 November 2025) 202511 3202511 3 AUTHORISED REPRESENTATIVES Mr. Chung Man LaiMr. Tang Chu Ming COMPANY SECRETARY Mr. Chung Man Lai AUDIT COMMITTEE Mr. Wong Ching Wan(Chairman)Mr. Ding Junchen(resigned on 3 November 2025)Ms. Yin HaipingMs. Hong Jianping(appointed on 3 November 2025) 202511 3202511 3 REMUNERATION COMMITTEE Mr. Wong Ching Wan(Chairman)Mr. Ding Junchen(resigned on 3 November 2025)Mr. Tang Chu MingMs. Yin HaipingMs. Hong Jianping(appointed on 3 November 2025) 202511 3202511 3 Corporate Information NOMINATION COMMITTEE Mr. Tang Chu Ming(Chairman)Mr. Wong Ching WanMr. Ding Junchen(resigned on 3 November 2025)Ms. Yin HaipingMs. Hong Jianping(appointed on 3 November 2025) 202511 3202511 3 LEGAL COMPLIANCE COMMITTEE Mr. Chung Man Lai(Chairman)Mr. Tang Chu MingMr. Wong Ching WanMr. Ding Junchen(resigned on 3 November 2025)Ms. Yin HaipingMs. Hong Jianping(appointed on 3 November 2025) 202511 3202511 3 AUDITORS Infinity CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors PRINCIPAL BANKS DBS Bank (Hong Kong) LimitedThe Bank of East Asia LimitedNanyang Commercial Bank, Limited REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG Unit 501, 5/F, Bupa Centre141 Connaught Road WestHong Kong 1415501 Corporate Information HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 3382333301-04 Union Registrars LimitedSuites 3301-04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth PointHong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands https://cbkholdings.etnet.com.hk COMPANY WEBSITEhttps://cbkholdings.etnet.com.hk 8428 STOCK CODE8428 Chairman’s Statement OVERVIEW On behalf of the board (the “Board”) of directors (the“Directors”) of CBK Holdings Limited (the “Company”),together with its subsidiaries (colle