大陆航空科技控股2022年报
大陆航空科技控股有限公司 ContinentalAerospaceTechnologiesHoldingLimited AnnualReport2022二零二二年年报1 目录 CONTENTS Chairman’sStatementandManagementDiscussionandAnalysis主席报告以及管理层讨论及分析2 BiographicalDetailsofDirectorsandSeniorManagement董事及管理高层之履历12 CorporateGovernanceReport企业管治报告18 Environmental,SocialandGovernanceReport环境、社会及管治报告37 ReportoftheDirectors董事会报告77 IndependentAuditor’sReport独立核数师报告88 ConsolidatedStatementofProfitorLoss综合损益表96 ConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 综合损益及其他全面收益表97 ConsolidatedStatementofFinancialPosition综合财务状况表98 ConsolidatedStatementofChangesinEquity综合权益变动表100 ConsolidatedStatementofCashFlows综合现金流量表102 NotestoConsolidatedFinancialStatements综合财务报表附注105 FiveYearFinancialSummary五年财务概要258 CorporateInformation公司资料259 大陆航空科技控股有限公司 ContinentalAerospaceTechnologiesHoldingLimited 2AnnualReport2022二零二二年年报 主席报告以及管理层讨论及分析 CHAIRMAN’SSTATEMENTANDMANAGEMENTDISCUSSIONANDANALYSIS Onbehalfoftheboard(the“Board”)ofdirectors(the“Directors”)ofContinentalAerospaceTechnologiesHoldingLimited(the“Company”),IampleasedtopresenttheannualresultsoftheCompanyanditssubsidiaries(the“Group”)fortheyearended31December2022. OVERALLREVIEW In2022,theGrouprecordedarevenueofHK$1,665,515,000(2021:HK$1,416,409,000)andagrossprofitofHK$508,488,000(2021:HK$322,651,000).TheGroup recordedaprofitfortheyearofHK$50,832,000(2021:lossofHK$55,972,000),whichwasmainlybecauseofthegeneralaviationaircraftpistonenginebusinessrecordedaprofitfortheyearofHK$60,874,000(2021:lossofHK$48,108,000). BasicearningspershareamountedtoHK￠0.55(2021:lossHK￠0.60).Thereturnonequity,calculatedonthebasisofprofitattributabletoownersoftheCompanyasapercentageofequityattributabletoownersoftheCompany,was1.8%(2021:-2%). BUSINESSREVIEW Duringtheyear,theGrouphasonlyonereportableoperatingsegment,thegeneralaviationaircraftpistonenginebusiness,whichengagesinthedesign,developmentandproductionofgeneralaviationaircraftpistonenginesandsparepartsaswellastheprovisionofaftermarketservicesandsupportforpistonengines. In2022,thegeneralaviationaircraftpistonenginebusinessrecognisedarevenueofHK$1,665,515,000(2021:HK$1,416,409,000)andagrossprofitofHK$508,488,000(2021:HK$322,651,000),andrecordedaprofitfortheyearofHK$60,874,000(2021:lossofHK$48,108,000).Theprofitwasmainlyattributabletotheincreaseinthesalesordersandtheproductsdeliveriesresultedinasignificantgrowthintherevenueandthecorrespondinggrossprofitthisyear,offsettingtheimpactoftheimpairmentofHK$101,142,000onotherintangibleassets. 本人谨代表ContinentalAerospaceTechnologiesHoldingLimited大陆航空科技控股有限公司（“本公司”）之董事（“董事”）会 （“董事会”）欣然提呈本公司及其附属公司 （“本集团”）截至二零二二年十二月三十一日止年度之全年业绩。 整体回顾 于二零二二年，本集团录得收益 1,665,515,000港元（二零二一年： 1,416,409,000港元）及毛利508,488,000港元 （二零二一年：322,651,000港元）。本集团录得本年溢利50,832,000港元（二零二一年：亏损55,972,000港元），主要由于通用航空飞机活塞发动机业务录得本年溢利60,874,000港元 （二零二一年：亏损48,108,000港元）。 每股基本盈利为0.55港仙（二零二一年：亏损0.60港仙）。股本回报率按本公司拥有人应占溢利占本公司拥有人应占权益之百分比计算为1.8%（二零二一年：-2%）。 业务回顾 年内，本集团只有一个须呈报之经营分部－通用航空飞机活塞发动机业务，从事通用航空飞机活塞发动机及备件的设计、开发及生产、以及提供活塞发动机的售后市场服务及支援。 于二零二二年，通用航空飞机活塞发动机业务确认了收益1,665,515,000港元（二零二一年：1,416,409,000港元）及毛利508,488,000 港元（二零二一年：322,651,000港元），并录得本年溢利60,874,000港元（二零二一年：亏损48,108,000港元）。溢利主要由于销售订单和产品交付量增加导致本年收益和相应毛利显着上升，抵销了其他无形资产减值101,142,000港元的影响。 大陆航空科技控股有限公司 ContinentalAerospaceTechnologiesHoldingLimited AnnualReport2022二零二二年年报3 主席报告以及管理层讨论及分析 CHAIRMAN’SSTATEMENTANDMANAGEMENTDISCUSSIONANDANALYSIS Itisimpossibletoreviewthe2022globaleconomicoverviewwithoutaddressingtheproverbialelephantinallindustries:inflation.Fordecades,significantpricegrowtheludedmostmajormarkets.Then,suddenly,asurgeindemandcomingoutoftheCOVID-19recession,individualsavingincreasing,coupledwiththeRussiaandUkraineconflict,createdoperationalpressureontheglobaleconomicenvironment. In2022,theglobaleconomyheadedintolowgrowth.TheInternationalMonetaryFundprojectedglobalgrossdomesticproduct(“GDP”)growthwouldslowdownfrom6%in2021toanestimated3.4%in2022.Meanwhile,globalinflationrosefrom4.7%in2021to8.8%in2022. NotwithstandingtheUnitedStatesFedfundsrateraisedby425basispointsin2022,theUnitedStateseconomyfinished2022insolidshapeevenasquestionspersistoverwhethergrowthwillturnnegativeintheyearahead.RealGDPgrewatastrongannualizedpaceof3.2%inthethirdquarterandwasontrackforanother2.9%inthefourthquarterGDPatanannualizedpace.Thedemandforgeneralaviationaircraftremainedhighastheindustrycontinuedtostrategicallynavigatethesupplychainchallenges,fuelcostincreaseandworkforceshortage.AccordingtotheGeneralAviationManagementAssociationReport,1,524pistonaircraftweredeliveredin2022,an8.2%raisefromthepreviousyear. InspiteoftheimpactsofCOVID,supplychainbottleneck,inflation,laborshortage,fuelcostincreaseandmachinedowntime,theGroupcontinuednavigatingtheblusteryheadwindandreportedastrong2022performance:revenueincreasedby17.6%fromlastyear;profitandcashfromoperatingactivitieswerehencesignificantlyimproved. 当本集团回顾二零二二年的全球宏观经济形势时，通货膨胀是一个无法回避的主要因素。过去几十年来，大多数市场没有出现显着通货膨胀。然而，新冠疫情导致的需求激增、储蓄率上升，加上俄罗斯和乌克兰冲突，给全球经济环境带来了经营压力。 二零二二年全球经济步入低增长。国际货币基金组织预计全球国内生产总值增速将从二零二一年的6%放缓至二零二二年的3.4%。与此同时，全球通胀从二零二一年的4.7%上升至二零二二年的8.8
