佳华百货控股年报 2023

2023 ANNUALREPORT 年报 Contents目录CorporateInformationChairman’sStatementBiographyofDirectorsandSeniorManagementManagementDiscussionandAnalysisCorporateGovernanceReportReportoftheDirectorsIndependentAuditor’sReportConsolidatedStatementofComprehensiveIncomeConsolidatedStatementofFinancialPositionConsolidatedStatementofChangesinEquityConsolidatedStatementofCashFlowsNotestotheConsolidatedFinancialStatementsParticularsofPropertiesFive-YearFinancialSummary 公司资料董事长报告董事及高层管理人员简历管理层讨论及分析企业管治报告董事会报告独立核数师报告综合全面收益表综合财务状况表综合权益变动表综合现金流量表综合财务报表附注物业详情五年财务概要 2–56–910–1415–3839–5253–6667–747576–777879–8081–189190 191–192 CORPORATEINFORMATION 公司资料 STOCKCODE 00602 REGISTEREDOFFICE CricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111CaymanIslands HEADOFFICEANDPRINCIPALPLACEOFBUSINESSINHONGKONG Suite715,7thFloor OceanCentre,HarbourCity5CantonRoad TsimshatsuiKowloonHongKong HEADOFFICEANDPRINCIPALPLACEOFBUSINESSINTHEPRC 4/F JiahuaMingYuanNo.246XinhuRoadBaoanCentralDistrictShenzhen ThePRC COMPANYWEBSITE www.szbjh.com AUDITOR BDOLimited CertifiedPublicAccountantsandRegisteredPublicInterestEntityAuditor 25thFloor WingOnCentre 111ConnaughtRoadCentralHongKong AUTHORISEDREPRESENTATIVES Mr.ZhuangLuKunMr.HoYuetLee,Leo 股份代号 00602 注册办事处 CricketSquare HutchinsDrive P.O.Box2681 GrandCaymanKY1-1111CaymanIslands 香港总办事处及主要营业地点 香港九龙尖沙咀 广东道5号 海港城海洋中心 7楼715室 中国总办事处及主要营业地点 中国深圳市 宝安中心区新湖路246号佳华名苑 4楼 公司网站 www.szbjh.com 核数师 香港立信德豪会计师事务所有限公司 执业会计师及香港注册公众利益实体核数师 香港 干诺道中111号永安中心 25楼 授权代表庄陆坤先生何悦利先生 2JiahuaStoresHoldingsLimitedAnnualReport2023 CorporateInformation(Continued) 公司资料（续） LEGALADVISERSTOTHECOMPANY AstoHongKonglaw WooKwanLee&Lo 26thFloor,JardineHouse1ConnaughtPlaceCentral HongKong AstotheCaymanIslandslaw ConyersDill&PearmanCricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111CaymanIslands AstoPRClaw GuangdongPinfangLawFirmRoom412–415 HuayeBuildingLongjinRoadBaoanSecondDistrictShenzhen ThePRC PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE Suntera(Cayman)LimitedSuite3204,Unit2ABlock3,BuildingD P.O.Box1586GardeniaCourtCamanaBay GrandCayman,KY1-1100CaymanIslands BRANCHSHAREREGISTRARANDTRANSFEROFFICEINHONGKONG TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong 公司法律顾问 香港法律 胡关李罗律师行香港 中环 康乐广场1号怡和大厦26楼 开曼群岛法律ConyersDill&PearmanCricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111CaymanIslands 中国法律 广东品方律师事务所中国 深圳市宝安二区 龙井路华业大厦 412–415室 主要股份过户登记处 Suntera(Cayman)LimitedSuite3204,Unit2ABlock3,BuildingD P.O.Box1586GardeniaCourtCamanaBay GrandCayman,KY1-1100CaymanIslands 香港股份过户登记分处 卓佳证券登记有限公司香港 夏悫道16号 远东金融中心17楼 佳华百货控股有限公司二零二三年年报3 LocationofJiahuaStoresandShoppingMalls 佳华商场及购物中心位置图 广西 Guangxi 香港HongKong 台北Taipei 大沙田店Dashatian 澳门Macao 松岗店 Songgang 东莞市Dongguan 公明店Gongming 宝安区 BaoanDistrict 观澜购物中心 GuanlanShoppingMall 海口 Haikou 沙井购物中心 ShajingShoppingMall 深圳市Shenzhen 石岩店Shiyan 龙华店Longhua 书苑雅阁店ShuyuanYage 坂田购物中心 BantianShoppingMall 4JiahuaStoresHoldingsLimitedAnnualReport2023 ShuyuanYage书苑雅阁 GuanlanShoppingMall(includeGuanlanStore) 观澜购物中心（含观澜店） Songgang松岗 Dashatian大沙田（广西） Gongming公明 Longhua龙华 Shiyan石岩 BantianShoppingMall(includeBantianStore) 坂田购物中心（含坂田店） ShajingShoppingMall(includeShajingStore) 沙井购物中心（含沙井店） 佳华百货控股有限公司二零二三年年报5 Chairman’sStatement董事长报告 6JiahuaStoresHoldingsLimitedAnnualReport2023 CHAIRMAN’SSTATEMENT 董事长报告 ZhuangLuKun庄陆坤 Chairman董事长 BUSINESSREVIEW Duringtheyear,theemergingoftheproblemindomesticrealestateindustryhasaffectedtraditionaldepartmentstoreswhichfacedsignificantpressure,withthecontinuousclosureofstoresbyretailgiantsinmostcityarea.Theretailbusinesshasbeenrecovering.Theimpactupontheoperationintheretailindustryposedbythesurgeofe-businessgraduallysurfaced,nottomentiontheeffectbroughtbyhighrents,highwageandotherrisingcosts.Duetounfavourablebusinessenvironment,theGrouphasperformedfairoperatingresults. 业务回顾 年内，受内房行业产生之问题影响，实体零 售业仍面临重大压力，零售巨头关店情况已趋稳定，实体零售业逐渐回暖。零售业除受高租金，高工资及其他成本等不断上胀之营运情况外，龙头电商对传统零售业的影响逐步浮现。经营环境不佳，集团于本年取得一般的营运业绩。 佳华百货控股有限公司二零二三年年报7 Chairman’sStatement(Continued) 董事长报告（续） Retailindustrywasgenerallyoperatingunderdifficulties.Despitethenegativefactors,theGrouphasmadechangestoitsoperationandrecordedafairoperatingresult.Fortheyearended31December2023,theGrouphasrecordedrevenueofapproximatelyRMB354.0million,representinganYOYincreaseofapproximately5.6%.GrossprofitofsalesofgoodswasapproximatelyRMB29.0million,representinganYOYincreaseofapproximately96.6%,andlossattributabletoownersoftheCompanywasapproximatelyRMB152.6million,representinganYOYincreaseofapproximately46.9%,mainlyattributabletotheprovisionofimpairmentlossesonproperty,plantandequipment,right-of-useassetsandintangibleassetsofexistingloss-makingretailstores,andimpairmentlossonloanreceivables.Revenuedecreasewasprincipallyattributabletothegeneraldeclineinconsumptionspiritinthesocietyduringthepandemic.Salesofgoods,commissionsfromconcessionairesalesandinterestincomefromfinancingservicesweredecreased,whilerentalincomefrominvestmentproperties,rentalincomefromsubleasingofshoppremises,rentalincomefromsub-leasingofshoppingmallswe