信铭生命科技年报 2023/24

Contents 目录 2 CorporateInformation公司资料 80 ConsolidatedStatementofFinancialPosition综合财务状况报表 4 Director’sStatement董事报告书 83 ConsolidatedStatementofChangesinEquity综合权益变动表 5 ManagementDiscussionandAnalysis管理层讨论及分析 85 ConsolidatedStatementofCashFlows综合现金流量表 30 BiographicalDetailsofDirectorsandSeniorManagement董事及高级管理层履历详情 88 NotestotheConsolidatedFinancialStatements综合财务报表附注 33 CorporateGovernanceReport企业管治报告 228 FinancialSummary财务概要 52 ReportofDirectors董事会报告 71 IndependentAuditor’sReport独立核数师报告 78 ConsolidatedStatementofProfitorLossandOtherComprehensiveIncome综合损益及其他全面收益表 CORPORATEINFORMATION 公司资料 EXECUTIVEDIRECTORS Dr.ZhiliangOu,J.P.(Australia) Mr.FokChiTak Mr.XuHaiying(resignedon23February2024) INDEPENDENTNON-EXECUTIVEDIRECTORS Mr.ChanMingSunJonathanMr.LamKwanSing Mr.MakYiuTong AUDITCOMMITTEE Mr.ChanMingSunJonathan(ChairmanofCommittee) Mr.LamKwanSingMr.MakYiuTong EXECUTIVECOMMITTEE Mr.XuHaiying(resignedon23February2024)Dr.ZhiliangOu,J.P.(Australia) Mr.FokChiTak REMUNERATIONCOMMITTEE Mr.ChanMingSunJonathan(ChairmanofCommittee) Dr.ZhiliangOu,J.P.(Australia) Mr.LamKwanSing NOMINATIONCOMMITTEE Mr.MakYiuTong(ChairmanofCommittee) Dr.ZhiliangOu,J.P.(Australia)Mr.ChanMingSunJonathanMr.LamKwanSing AUTHORIZEDREPRESENTATIVES Mr.FokChiTak Dr.ZhiliangOu,J.P.(Australia) COMPANYSECRETARY Mr.SiuChunPongRaymond LEGALADVISER RaymondSiu&Lawyers 执行董事 欧志亮博士，太平绅士（澳洲）霍志德先生 许海鹰先生（于二零二四年二月二十三日辞任） 独立非执行董事 陈铭燊先生林君诚先生麦耀棠先生 审核委员会 陈铭燊先生（委员会主席）林君诚先生 麦耀棠先生 执行委员会 许海鹰先生（于二零二四年二月二十三日辞任）欧志亮博士，太平绅士（澳洲） 霍志德先生 薪酬委员会 陈铭燊先生（委员会主席）欧志亮博士，太平绅士（澳洲）林君诚先生 提名委员会 麦耀棠先生（委员会主席）欧志亮博士，太平绅士（澳洲）陈铭燊先生 林君诚先生 授权代表 霍志德先生 欧志亮博士，太平绅士（澳洲） 公司秘书 萧镇邦先生 法律顾问 萧镇邦律师行 2AcesoLifeScienceGroupLimitedAnnualReport2023/24 CORPORATEINFORMATION 公司资料 AUDITOR MooreCPALimited (appointedon27March2024)ZHONGHUIANDACPALimited CertifiedPublicAccountants(resignedon27March2024) PRINCIPALBANKERS ShanghaiCommercialBankLimited TheHongkongandShanghaiBankingCorporationLimitedNanyangCommercialBank,Ltd. BankofChina(HongKong)LimitedTheBankofEastAsiaLimited PRINCIPALSHAREREGISTRARANDTRANSFEROFFICEINCAYMANISLANDS Suntera(Cayman)Limited Suite3204,Unit2A,Block3,BuildingD P.O.Box1586,GardeniaCourtCamanaBay GrandCayman,KY1-1100CaymanIslands BRANCHSHAREREGISTRARANDTRANSFEROFFICEINHONGKONG ComputershareHongKongInvestorServicesLimitedShops1712–1716 17thFloor,HopewellCentre 183Queen’sRoadEast,WanChaiHongKong REGISTEREDOFFICE CricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111CaymanIslands PRINCIPALPLACEOFBUSINESSINHONGKONG Rooms2501–2509,25/F ShuiOnCentre 6–8HarbourRoad,WanchaiHongKong WEBSITE www.acesogrouphk.com 核数师 大华马施云会计师事务所有限公司 （于二零二四年三月二十七日获委任）中汇安达会计师事务所有限公司 执业会计师 （于二零二四年三月二十七日辞任） 主要往来银行 上海商业银行有限公司 香港上海汇丰银行有限公司南洋商业银行有限公司 中国银行（香港）有限公司东亚银行有限公司 开曼群岛主要股份过户登记处 Suntera(Cayman)Limited Suite3204,Unit2A,Block3,BuildingD P.O.Box1586,GardeniaCourtCamanaBay GrandCayman,KY1-1100CaymanIslands 香港股份过户登记分处 香港中央证券登记有限公司香港 湾仔皇后大道东183号合和中心17楼1712–1716号铺 注册办事处 CricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111CaymanIslands 香港主要营业地点 香港 湾仔港湾道6–8号瑞安中心 25楼2501–2509室 网址 www.acesogrouphk.com 二零二三年/二四年年报信铭生命科技集团有限公司3 DIRECTOR’SSTATEMENT 董事报告书 Theboard(the“Board”)ofdirectors(the“Directors”)ofAcesoLifeScienceGroupLimited(the“Company”)ispleasedtopresenttheshareholdersoftheCompany(the“Shareholders”)theannualresultsoftheCompanyanditssubsidiaries(the“Group”)fortheyearended31March2024(the“Year”). DuringtheYear,theglobaleconomystillfacedmanychallenges,includingtheongoingRussian-Ukrainewar,geopoliticaltensions,highglobalinflationandinterestrate,whichalsohadcertainimpactonglobaleconomicactivities.Amongthiscomplicatedexternalenvironment,theGrouphasadoptedasoundfinancialpolicy,andactivelyexplorednewdevelopmentopportunities. Weexpectedthemarketconditionsof2024tobesimilartolastyear.Althoughtheglobalandlocaleconomicandbusinessenvironmentarestillaffectedbyvariousuncertainties,theGroupwillcontinuetocreatevalueforshareholdersandseizeopportunities,continuetooptimizeitsbusinessportfolio,andgetreadyfornewinvestmentopportunities. Foroftheexistingconstructionmachinerybusiness,theGrouprecordedadecreaseinthe(i)salesofconstructionmachineryandsparepartswhichwasmainlyattributabletothedecreaseindemandofbrandnewcranesmanufacturedinJapan,and(ii)rentalincomegeneratedfromconstructionmachinerywhichwasmainlyattributabletosomemajorconstructionsites(e.g.HongKongInternationalAirport3rdrunwayandTseungKwanO–LamTinTunnel)havingbeencompleted.Theoccupancyratefortherentalmachinerieswasapproximately85%. Forthefinancialservicesbusiness,weshallcontinueourbusinessexpansionwithacautiousandpositiveattitude.TheGroupisconfidentintheprospectsofthefinancialmarketsinHongKongandtheMainlandChina,andwouldliketoincreaseitspresenceinthefinancialmarketsbyeitherorganicgrowthorworkingwithreputablepartners. ForourinvestmentpropertyintheUnitedKingdom(the“UK”),55MarkLane,therentalincomewassteadythroughtheYear.TheGroupdoesnotforeseesignificantfluctuationinrentalincomein2024. Finally,onbehalfoftheBoard,IwouldliketoexpressmysinceregratitudetoalltheShareholdersfortheirfullsupport,andap