WKK INTL (HOLD)2023年报

CONTENTS 3 CorporateInformation公司资料 4 Chairman’sStatement主席报告书 8 FinancialHighlights财务摘要 9 FiveYearsFinancialSummary五年财务概要 11 BiographicalDetailsofDirectorsandSeniorManagement董事及高层管理人员个人资料 22 ReportoftheDirectors董事会报告书 37 CorporateGovernanceReport企业管治报告 58 Environmental,SocialandGovernanceReport环境、社会及管治报告 103 IndependentAuditor’sReport独立核数师报告书 111 ConsolidatedIncomeStatement合并利润表 112 ConsolidatedStatementofComprehensiveIncome合并综合收益表 113 ConsolidatedBalanceSheet合并资产负债表 115 ConsolidatedStatementofChangesinEquity合并权益变动表 117 ConsolidatedStatementofCashFlows合并现金流量表 119 NotestotheConsolidatedFinancialStatements合并财务报表附注 CORPORATEINFORMATION公司资料 ExecutiveDirectors WongSenta(Chairman) TsuiYingChunEdward(GroupPresidentandChiefExecutiveOfficer) HoShuChanByron(ChiefFinancialOfficer) KwongManHangWongVinci ChangJuiShumVictor Non-ExecutiveDirector HamedHassanEl-Abd IndependentNon-ExecutiveDirectors TseWanChungPhilipLeungKamFong YipWaiChun TseHinLinArnoldLamYiuWingAndrew CompanySecretary SiuOnChinAngie IndependentAuditorPricewaterhouseCoopersCertifiedPublicAccountantsand RegisteredPublicInterestEntityAuditor Solicitors J.S.Gale&Co.StephensonHarwood Bankers TheHongkongandShanghaiCorporationLimitedStandardCharteredBank(HongKong)LimitedBankofChina(HongKong)Limited UnitedOverseasBankLimitedHangSengBankLimited DBSBank(HongKong)Limited ShareRegistrars PrincipalRegistrar MUFGFundServices(Bermuda)Limited HongKongRegistrar TricorStandardLimited RegisteredOfficeClarendonHouse2ChurchStreetHamilton,HM11Bermuda PrincipalOffice17/F,HarboursideHQNo.8LamChakStreetKowloonBay HongKong 执行董事 王忠桐（主席） 徐应春（集团董事长兼行政总裁） 何树灿（财务总裁）邝敏恒 王贤志张瑞燊 非执行董事 HamedHassanEl-Abd 独立非执行董事 谢宏中 梁锦芳叶维晋谢显年林耀荣 公司秘书 萧安前 独立核数师3 罗兵咸永道会计师事务所 执业会计师及注册 公众利益实体核数师 律师 庄骥律师事务所 罗夏信律师事务所 来往银行 香港上海汇丰银行有限公司 渣打银行（香港）有限公司中国银行（香港）有限公司大华银行 恒生银行有限公司 星展银行（香港）有限公司 股票登记处 主要登记处 MUFGFundServices(Bermuda)Limited 香港登记处 卓佳标准有限公司 注册办事处 ClarendonHouse 2ChurchStreetHamilton,HM11Bermuda 主要办事处 香港 九龙湾临泽街8号启汇17楼 BUSINESSREVIEW TheGroup’sturnoverfortheyear2023wasHK$3.7billion,reflectingadecreaseofapproximately21%comparedto2022.TheGroup’slossattributabletoshareholdersfortheyearwasHK$132.8millionascomparedtotheprofitattributabletoshareholdersofHK$71.8millionforlastyear. TradingandDistributionDivision(WKKDistribution) TheturnoveroftheGroup’sIndustrialProductsTradingandDistributionDivisionfor2023wasHK$1.8billion,representingadecreaseofapproximately26%comparedto2022.ThiswasduetotheDivisionexperiencingasignificantreductioninordersovertheyearasaresultoftheglobaleconomicdecline.TheDivision’soperatingprofitwasHK$69.4million,reflectingadecreaseofapproximately67%comparedtolastyear.WhilsttheDivision’soperationsinthePRCincurredanoperatingloss,eachofitsothermajoroperationsrecordedanoperatingprofitalbeitatamuchreducedlevelcomparedtolastyear.TheGroup’ssubsidiaryinTaiwancontinuedtobethemajorcontributortotheDivision’s 4operatingprofitthoughonasmallerscalethanlastyear. OEMManufacturingDivision(WKKTechnology) TheturnoveroftheGroup’sOEMManufacturingDivisiondecreasedbyapproximately15%toHK$1.8billionfor2023comparedtolastyear.Thiswasmainlyduetothegeneralglobaldeclineineconomicactivity,especiallyamongtheGroup’scustomersbasedinEuropeandtheUnitedStatesofAmericawhotogetheraccountforamajorpartoftheGroup’ssalesofmanufacturedproducts.ThesecustomersreducedtheirordersfromtheGroupduringtheyear.TheDivision’soperatinglosswasHK$122.7millionforthisyearascomparedtoanoperatinglossofHK$61.1millionlastyear. 业务回顾 本集团于二零二三年之营业额为港币三十七亿元，较二零二二年减少约21%。本集团于年内录得股东应占亏损港币一亿三千二百八十万元，而去年股东应占溢利为港币七千一百八十万元。 贸易及分销部（王氏港建经销） 本集团之工业产品贸易及分销部于二零二三年之营业额为港币十八亿元，较二零二二年减少约26%。此乃由于全球经济衰退导致该部门于年内之订单大幅减少。该部门之经营溢利为港币六千九百四十万元，较去年减少约67%。虽然该部门之中国业务产生经营亏损，但其其他各项主要业务均录得经营溢利，尽管溢利水平与去年相比大幅下降。本集团于台湾之附属公司继续对该部门之经营溢利带来重要贡献，但规模较去年有所缩小。 原产品制造部（王氏港建科技） 本集团之原产品制造部于二零二三年之营业额较去年减少约15%至港币十八亿元。此乃主要由于全球经济活动普遍下滑，尤其是本集团位于欧洲及美国之客户，彼等共同占本集团制成品销售之主要部分。该等客户于年内减少了彼等对本集团之订单。该部门于本年度之经营亏损为港币一亿二千二百七十万元，而去年则录得经营亏损港币六千一百一十万元。 FINANCE Asat31December2023,theGrouphadcommittedbankandotherfinancingfacilitiestotalingHK$2,663.8million,ofwhichHK$702.5millionwasdrawndown.Asat31December2023,theGroup’sconsolidatednetborrowingsamountedtoHK$102.7millionandtotalequityamountedtoHK$1,673.1million,resultinginanetgearingratioof6.1%. MostoftheGroup’ssaleswereconductedinthesamecurrenciesasthecorrespondingpurchasetransactions.Foreignexchangecontractswereusedtohedgeexposureswherenecessary. HUMANRESOURCES Asat31December2023,theGrouphadatotalof3,793employees,ofwhom210werebasedinHongKong,2,963inthePRCand620overseas.TheremunerationpackagesoftheGroup’semployeesaremainlybasedontheirperformanceandexperience,takingintoaccountscurrentindustrypractices.Providentfundscheme,medicalallowanceandin-houseandexternaltrainingprogramsareavailabletoemployees.ShareoptionsanddiscretionarybonusmaybeprovidedtoemployeesaccordingtotheperformanceoftheindividualandtheGroup.TheremunerationpolicyandpackagesoftheGroup’semployeesareregularlyreviewed. ENVIRONMENTALMANAGEMENT TheGroupiscommittedtomakingcontributionsinvariousareasofsustainabledevelopme