高雅光学2021/2022年报

ANNUALREPORT 2021/2022 年报 Contents目录 CorporateInformation 公司资料 ManagementDiscussionandAnalysis 管理层讨论及分析 Environmental,SocialandGovernanceReport 环境、社会及管治报告 ProfilesofDirectors 董事简介 CorporateGovernanceReport 企业管治报告 ReportoftheDirectors 董事会报告 IndependentAuditor’sReport 独立核数师报告 ConsolidatedStatementofProfitorLoss 综合损益表 ConsolidatedStatementofComprehensiveIncome 综合全面收益表 ConsolidatedStatementofFinancialPosition 综合财务状况表 ConsolidatedStatementofChangesinEquity 综合权益变动表 ConsolidatedStatementofCashFlows 综合现金流量表 NotestoConsolidatedFinancialStatements 综合财务报表附注 ParticularsofProperties 物业详情 2-3 4-9 10-17 18-20 21-38 39-49 50-61 62 63 64-65 66 67-69 70-214 215-216 CorporateInformation 公司资料 BOARDOFDIRECTORS ExecutiveDirectorsMr.YuBaodong(Chairman)Mr.ChungYukLun Mr.WongChongFai IndependentNon-ExecutiveDirectors Mr.ManWaiLun Mr.ChengChunManMr.HuiManHo,Ivan AUDITCOMMITTEE Mr.ChengChunMan(Chairman) Mr.ManWaiLunMr.HuiManHo,Ivan NOMINATIONCOMMITTEE Mr.ManWaiLun(Chairman) Mr.ChengChunManMr.HuiManHo,Ivan REMUNERATIONCOMMITTEE Mr.ManWaiLun(Chairman) Mr.ChengChunManMr.HuiManHo,Ivan PRINCIPALBANKERS DBSBank(HongKong)LimitedChongHingBankLimited AUDITORS CCTHCPALimited COMPANYSECRETARY Mr.ChungYukLun HONGKONGSHAREREGISTRAR UnionRegistrarsLimitedSuites3301-04,33/F TwoChinachemExchangeSquare338King’sRoad NorthPoint,HongKong 董事会 执行董事 于宝东先生（主席）钟育麟先生 黄创辉先生 独立非执行董事 文伟麟先生郑振民先生许文浩先生 审核委员会 郑振民先生（主席）文伟麟先生 许文浩先生 提名委员会 文伟麟先生（主席）郑振民先生 许文浩先生 薪酬委员会 文伟麟先生（主席）郑振民先生 许文浩先生 主要往来银行 星展银行（香港）有限公司创兴银行有限公司 核数师 中正天恒会计师有限公司 公司秘书 钟育麟先生 香港股份过户登记处 联合证券登记有限公司香港北角 英皇道338号 华懋交易广场2期 33楼3301-04室 2EleganceOpticalInternationalHoldingsLimited2021/2022AnnualReport CorporateInformation 公司资料 PRINCIPALSHAREREGISTRAR ConyersCorporateServices(Bermuda)LimitedClarendonHouse, 2ChurchStreet, HamiltonHM11,Bermuda REGISTEREDOFFICE ClarendonHouse,2ChurchStreet, HamiltonHM11,Bermuda HEADOFFICEAND PRINCIPALPLACEOFBUSINESS Room22,22/F OnHongCommercialBuilding145HennessyRoad WanchaiHongKong WEBSITE http://www.irasia.com/listco/hk/eleganceoptical STOCKCODE TheStockExchangeofHongKongLimited:907 主要股份过户登记处 ConyersCorporateServices(Bermuda)LimitedClarendonHouse, 2ChurchStreet, HamiltonHM11, Bermuda 注册办事处 ClarendonHouse,2ChurchStreet, HamiltonHM11, Bermuda 总办事处及主要营业地点 香港湾仔 轩尼诗道145号安康商业大厦22楼22室 网站 http://www.irasia.com/listco/hk/eleganceoptical 股份代号 香港联合交易所有限公司：907 高雅光学国际集团有限公司2021/2022年报3 ManagementDiscussionandAnalysis 管理层讨论及分析 BUSINESSREVIEW FortheYear,theGrouprecordedalossbeforetaxofapproximatelyHK$182.2million.ThelossattributabletotheownersoftheCompanyfortheYearwasapproximatelyHK$177.1million(2021:approximatelyHK$15.3million). TotalrevenuefortheYearwasapproximatelyHK$56.8millionwhichwasrelativelystablecomparedtoapproximatelyHK$53.9millionrecordedfortheyearended31March2021.TheGroup’soperationscomprisedof5segments,namely,(i)manufacturingandtradingofopticalframesandsunglasses,(ii)propertyinvestment,(iii)debtsandsecuritiesinvestment,(iv)filminvestmentanddistributionand (v)energybusiness. Thelargestpartoftotalrevenuecamefromthesalesofopticalframesandsunglasses.Thisdecreasedbyapproximately16.5%orapproximatelyHK$40.9million(2021:HK$49.0million).ThedecreaseinrevenuewasmainlyattributabletotheoutbreakofCOVID-19pandemic(the“Pandemic”),whichhasadverselyaffectedtheexportsalesoftheGroup’sopticalframesandsunglasses. Forpropertyinvestment,rentalincomeremainedstableatapproximatelyHK1.9million.Fordebtsandsecuritiesinvestmentsegment,theGroupdidnotrecordanyrevenueforbothyears.ThefairvalueoftheGroup’ssecuritiesinvestmentamountedtoapproximatelyHK$3.5millionasat31March2022.Themanagementwillcontinuetoadoptprudentapproachunderthevolatilefinancialmarket.Forfilminvestmentanddistributionsegment,theGrouphasrecordedasegmentlossofapproximatelyHK$91.1million,whichwasmainlyattributabletoinvestmentsinfilmproductionandimpairmentlossoninvestmentinanassociateofapproximatelyHK$42.8millionandapproximatelyHK$46.1millionrespectivelyasthecorrespondingassetsareincludedinsegmentassetsoffilminvestmentanddistribution. Fortheenergybusiness,themanagementhasfocusedtocaptureappropriatebusinessandinvestmentopportunitiesbydiversifyingtheGroup’sbusinessandincomestreams.Since2021onwards,theGrouphasimplementedstrategicinitiativestostrengthenourplatformindevelopingtheenergybusinesses,includinganacquisitionofacompanyengagedindevelopingnewenergyrelatedbusinessandtradingofpetroleumchemicalproductsaswellasaproposedsubscriptionof50%shareholdinginH.SterlingLNGTerminalHoldingLimited(“H.Sterling”)whoholds21%shareholdingofYantaiLNGTerminalProjectCompany(“YantaiLNG”).ThesestrategicinitiativeswillprovidebusinessopportunitiesfortheGrouptodevelopthenewenergyandrelatedbusinessmarketsegment. 业务回顾 于本年度，本集团录得除税前亏损约182,200,000港元。而于本年度本公司拥有人应占亏损约为177,100,000港元（二零二一年：约15,300,000港元）。 于本年度，总收益约为56,800,000港元，较截至二零二一年三月三十一日止年度录得之约53,900,000港元保持相对稳定。本集团的业务包括5个分部，即(i)眼镜架及太阳眼镜制造及买卖，(ii)物业投资，(iii)债务及证券投资，(iv)电影投资及发行及(v)能源业务。 总收益之大部分乃来自销售眼镜架及太阳眼镜。该收益减少约16.5%或约40,900,000港元（二零二一年：49,000,000港元）。收益减少主要归因于COVID-19疫情（“疫情”）爆发，这对本集团眼镜架及太阳眼镜之出口销售造成不利影响。