STERLING GP-NEW年报 2026

() CONTENTS 24Corporate Governance Report 2Corporate Information 52Report of the Directors 6Financial Highlights 74Independent Auditor’s Report 8Chairperson’s Statement 10Audited Financial Statements Management Discussion and Analysis 2183Consolidated Statement of Profit or Lossand Other Comprehensive Income Directors and Senior Management 84Consolidated Statement of FinancialPosition 86Consolidated Statement of Changes inEquity 87Consolidated Statement of Cash Flows 89Notes to the Consolidated FinancialStatements 199Five-year Financial Summary Corporate Information EXECUTIVE DIRECTORS Ms. Wong Mei Wai Alice(Chairperson)Mr. Siu Yik Ming (Resigned on 30 January 2026)Mr. Chung Sam Kwok Wai (Resigned on 16 April 2025)Mr. Leung Ka Wai (Resigned on 12 May 2025)Mr. Ma Jian (Resigned on 27 May 2025)Mr. Yang Lun (Appointed on 27 May 2025and resigned on 5 March 2026)Ms. Zhang Man (Appointed on 7 November 2025and resigned on 18 June 2026)Mr. Wang Yunji (Appointed on 5 March 2026and resigned on 5 June 2026)Ms. Luo Yuechan (Appointed on 2 July 2026) INDEPENDENT NON-EXECUTIVE DIRECTORS Ms. Chen Jie (Appointed on 27 May 2025)Ms. Gao Yuan Yuan (Appointed on 27 May 2025and resigned on 30 January 2026)Ms. Zhang Lingling (Resigned on 27 May 2025)Mr. Zhao Chuan (Appointed on 4 October 2024and resigned on 27 May 2025)Mr. Chow Yun Cheung (Resigned on 20 June 2025)Ms. Wu Jing (Appointed on 18 September 2025)Ms. Zhang Yuan (Appointed on 29 April 2026and resigned on 5 June 2026) COMPANY SECRETARY Mr. Wong Sai Hung (Appointed on 31 December 2024and resigned on 11 July 2025)Mr. Chow Yun Cheung (Appointed on 11 July 2025) AUDIT COMMITTEE Ms. Chen Jie(Chairperson)(Appointed on 27 May 2025)Ms. Gao Yuan Yuan (Appointed on 27 May 2025and resigned on 30 January 2026)Ms. Zhang Lingling (Resigned on 27 May 2025)Mr. Zhao Chuan (Appointed on 4 October 2024and resigned on 27 May 2025)Mr. Chow Yun Cheung (Former Chairman,redesignated as member of the Audit Committeeon 27 May 2025 and resigned on 20 June 2025)Ms. Wu Jing (Appointed on 18 September 2025)Ms. Zhang Yuan (Appointed on 29 April 2026and resigned on 5 June 2026) Corporate Information REMUNERATION COMMITTEE Ms. Gao Yuan Yuan (Appointed as Chairperson of theRemuneration Committee on 27 May 2025and resigned on 30 January 2026)Ms. Chen Jie (Appointed on 27 May 2025)Ms. Wong Mei Wai AliceMs. Zhang Lingling (Resigned on 27 May 2025)Mr. Zhao Chuan (Appointed as Chairman of theRemuneration Committeeon 4 October 2024 and resigned on 27 May 2025)Mr. Chow Yun Cheung (Resigned on 20 June 2025)Ms. Zhang Yuan (Appointed as Chairperson of theRemuneration Committee on 29 April 2026and resigned on 5 June 2026) NOMINATION COMMITTEE Ms. Wong Mei Wai Alice(Chairperson)Ms. Chen Jie (Appointed on 27 May 2025)Ms. Gao Yuan Yuan (Appointed on 27 May 2025and resigned on 30 January 2026)Ms. Zhang Lingling (Resigned on 27 May 2025)Mr. Zhao Chuan (Appointed on 4 October 2024and resigned on 27 May 2025)Mr. Chow Yun Cheung (Resigned on 20 June 2025)Ms. Zhang Yuan (Appointed on 29 April 2026and resigned on 5 June 2026) AUTHORISED REPRESENTATIVES Mr. Wong Sai Hung (Appointed on 16 April 2025 andresigned on 11 July 2025)Mr. Ma Jian (Appointed on 12 May 2025 andresigned on 16 June 2025)Mr. Chung Sam Kwok Wai (Resigned on 16 April 2025)Mr. Leung Ka Wai (Resigned on 12 May 2025)Mr. Yang Lun (Appointed on 16 June 2025and resigned on 5 March 2026)Mr. Chow Yun Cheung (Appointed on 11 July 2025)Mr. Wang Yunji (Appointed on 5 March 2026and resigned on 5 June 2026)Ms. Zhang Man (Appointed on 5 June 2026and resigned on 18 June 2026)Ms. Wong Mei Wai Alice (Appointed on 18 June 2026and resigned on 2 July 2026)Ms. Luo Yuechan (Appointed on 2 July 2026) Corporate Information REGISTERED OFFICE 3rd Floor, Century YardCricket SquareP.O. Box 902Grand Cayman, KY1-1103Cayman Islands 3rd Floor, Century YardCricket SquareP.O. Box 902Grand Cayman, KY1-1103Cayman Islands HEADQUARTERS AND PRINCIPALPLACE OF BUSINESS IN HONGKONG 918-19 18–19/F, Win Plaza9 Sheung Hei StreetSan Po KongKowloonHong Kong http://www.sterlingapparel.com.hk COMPANY WEBSITE http://www.sterlingapparel.com.hk AUDITORS 183434301-4307 Rongcheng (Hong Kong) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity AuditorUnit 4301-4307, 43/F.Cosco Tower, 183 Queen’s Road CentralHong Kong LEGAL ADVISOR CLKW Lawyers LLP16-181191901A 1902 1902A CLKW Lawyers LLPRooms 1901A, 1902 & 1902A, 19/F,New World Tower I16–18 Queen’s Road CentralCentralHong Kong STOCK CODE 01825 Corporate Information PRINCIPAL BANKS The Hongkong and Shanghai Banking Corporation LimitedHSBC Main Building1 Queen’s Road CentralHong Kong 1 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN THE CAYMANISLANDS Tricor Services (Cayman Islands) Limited3rd Floor, Century YardCricket SquareP.O. Box 902Grand Cayman, KY1-1103Cayman Islands Tricor Services (Cayman Islands) Limited 3rd Floor, Century YardCricket SquareP.O. Box 902Grand Cayman, KY1-1103C