国茂控股2024年报

CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE” AND THE “GEM” RESPECTIVELY) GEM has been positioned as a market designed to accommodate small and mid-sized companies towhich a higher investment risk may be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks of investing in such companies and shouldmake the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a riskthat securities traded on GEM may be more susceptible to high market volatility than securities tradedon the Main Board and no assurance is given that there will be a liquid market in the securities tradedon GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents ofthis report. This report, for which the directors (the “Directors”) of CBK Holdings Limited (the “Company”) collectivelyand individually accept full responsibility, includes particulars given in compliance with the Rules Governingthe Listing of Securities on GEM (the “GEM Listing Rules”) for the purpose of giving information withregard to the Company. The Directors, having made all reasonable enquiries, confirm that to the best oftheir knowledge and belief the information contained in this report is accurate and complete in all materialrespects and not misleading or deceptive, and there are no other matters the omission of which would makeany statement herein or this report misleading. GEM GEMGEMGEM GEMGEM CONTENTS CORPORATE INFORMATION3CHAIRMAN’S STATEMENT6FINANCIAL HIGHLIGHTS8MANAGEMENT DISCUSSION AND ANALYSIS9DIRECTORS AND SENIOR MANAGEMENT16CORPORATE GOVERNANCE REPORT20DIRECTORS’ REPORT42INDEPENDENT AUDITOR’S REPORT72CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME80CONSOLIDATED STATEMENT OF FINANCIAL POSITION81CONSOLIDATED STATEMENT OF CHANGES IN EQUITY83CONSOLIDATED STATEMENT OF CASH FLOWS86NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS88SUMMARY OF FINANCIAL INFORMATION180 Corporate Information BOARD OF DIRECTORS Executive directors Mr. Chow Yik(Chairman) (retired as Chairman on 3 May 2024and succeeded as Chairman on 10 July 2024)Mr. Yue Dinglong(Chairman) (appointed as independentnon-executive director on 1 December 2023, redesignated asChairman and executive director on 3 May 2024 and resignedon 10 July 2024)Mr. Tsui Wing TakMr. He Zhiwei(appointed on 1 December 2023 and resigned on3 May 2024)Mr. Zheng Haoze(appointed on 23 January 2024 and resignedon 4 March 2024) 20245 320247 10202312 120245 32024710202312 120245 320241 2320243 4 Independent non-executive directors Mr. Chan Kwan Yung(resigned on 2 January 2024)Mr. Chong Alex Tin Yam(resigned on 6 November 2023)Mr. Zhang Yuhao(appointed on 6 November 2023 and resignedon 10 July 2024)Ms. Lau Man KeiMr. Yue Dinglong(appointed as independent non-executivedirector on 1 December 2023 and redesignated as Chairmanand executive director on 3 May 2024 and resigned on 10July 2024)Mr. Tian Wuchun(appointed on 3 May 2024) 20241 2202311 6202311 620247 10202312 120245 320247 1020245 3 COMPLIANCE OFFICER Mr. Chow Yik AUTHORISED REPRESENTATIVES Mr. Chow YikMr. Chan Chiu Hung Alex COMPANY SECRETARYMr. Chan Chiu Hung Alex AUDIT COMMITTEE Ms. Lau Man Kei(Chairman)Mr. Chong Alex Tin Yam(Chairman)(resigned on 6 November 2023)Mr. Chan Kwan Yung(resigned on 2 January 2024)Mr. Zhang Yuhao(appointed on 6 November 2023 and resignedon 10 July 2024)Mr. Yue Dinglong(appointed on 1 December 2023 andretired on 3 May 2024)Mr. Tian Wuchun(appointed on 3 May 2024) 202311 620241 2202311 620247 10202312 120245 320245 3 Corporate Information REMUNERATION COMMITTEE Ms. Lau Man Kei(Chairman)Mr. Chan Kwan Yung(resigned on 2 January 2024)Mr. Chow YikMr. Chong Alex Tin Yam(resigned on 6 November 2023)Mr. Zhang Yuhao(appointed on 6 November 2023 and resignedon 10 July 2024)Mr. Yue Dinglong(appointed on 1 December 2023 andresigned on 10 July 2024)Mr. Tian Wuchun(appointed on 3 May 2024) 20241 2202311 6202311 620247 10202312 120247 1020245 3 NOMINATION COMMITTEE Mr. Chow Yik(Chairman)Mr. Chan Kwan Yung(Chairman) (resigned on 2 January 2024)Mr. Chong Alex Tin Yam(resigned on 6 November 2023)Ms. Lau Man KeiMr. Zhang Yuhao(appointed on 6 November 2023 and resignedon 10 July 2024)Mr. Yue Dinglong(appointed on 1 December 2023 andresigned on 10 July 2024)Mr. Tian Wuchun(appointed on 3 May 2024) 20241 2202311 6202311 620247 10202312 120247 1020245 3 LEGAL COMPLIANCE COMMITTEE Mr. Chow Yik(Chairman)Mr. Chan Kwan Yung(resigned on 2 January 2024)Mr. Chong Alex Tin Yam(resigned on 6 November 2023)Ms. Lau Man KeiMr. Zhang Yuhao(appointed on 6 November 2023 and re