卓珈控股年报2023/24

CONTENTS目录 2 CorporateInformation 公司资料 5 Chairlady’sStatement 主席报告书 7 ManagementDiscussionandAnalysis 管理层讨论及分析 17 BiographicalDetailsofDirectorsandSeniorManagement 董事及高级管理层之履历详情 25 CorporateGovernanceReport 企业管治报告 43 Environmental,SocialandGovernanceReport 环境、社会及管治报告 78 ReportoftheDirectors 董事会报告 91 IndependentAuditor’sReport 独立核数师报告 101 ConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 综合损益及其他全面收益表 102 ConsolidatedStatementofFinancialPosition 综合财务状况表 104 ConsolidatedStatementofChangesinEquity 综合权益变动表 105 ConsolidatedStatementofCashFlows 综合现金流量表 107 NotestotheFinancialStatements 财务报表附注 184 Five-YearFinancialSummary 五年财务摘要 Boardofdirectors ExecutiveDirectors Ms.LAIKaYeeGigi(ChairladyandChiefExecutiveOfficer) Mr.HOTszLeungLincolnDr.LAMPingYan IndependentNon-ExecutiveDirectors Mr.CHENGFuKwokDavidMr.CHENGYukWo Mr.LIWaiKwan Auditcommittee Mr.CHENGYukWo(Chairman) Mr.CHENGFuKwokDavidMr.LIWaiKwan Remunerationcommittee Mr.CHENGYukWo(Chairman) Ms.LAIKaYeeGigiMr.LIWaiKwan Nominationcommittee Ms.LAIKaYeeGigi(Chairlady)Mr.CHENGFuKwokDavidMr.CHENGYukWo Authorisedrepresentatives Mr.HOTszLeungLincolnMr.LOTaiOn Companysecretary Mr.LOTaiOn Auditor Ernst&Young CertifiedPublicAccountantsRegisteredPublicInterestEntityAuditor27/F,OneTaikooPlace 979King’sRoadQuarryBayHongKong 董事会 执行董事 黎珈而女士（主席兼行政总裁）何子亮先生 林秉恩医生 独立非执行董事 郑辅国先生郑毓和先生李伟君先生 审核委员会 郑毓和先生（主席）郑辅国先生 李伟君先生 薪酬委员会 郑毓和先生（主席）黎珈而女士 李伟君先生 提名委员会 黎珈而女士（主席）郑辅国先生 郑毓和先生 授权代表 何子亮先生罗泰安先生 公司秘书 罗泰安先生 核数师 安永会计师事务所 执业会计师 注册公众利益实体核数师 香港 鲗鱼涌 英皇道979号 太古坊一座27楼 RegisteredofficeinCaymanIslands CricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands HeadquartersandprincipalplaceofbusinessinHongKong 18/F,NanFungTower 88ConnaughtRoadCentralCentral HongKong CaymanIslandsprincipalshareregistrarandtransferoffice ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands HongKongshareregistrar TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong Principalbanker HangSengBankLimited83DesVoeuxRoadCentralCentral HongKong TheBankofEastAsia,LimitedShopA–C,G/F EaseyCommercialBuilding253–261HennessyRoadWanchai HongKong 开曼群岛注册办事处 CricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands 香港总部及主要营业地点 香港中环 干诺道中88号南丰大厦18楼 开曼群岛主要股份过户登记处 ConyersTrustCompany(Cayman)LimitedCricketSquare,HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands 香港股份过户登记处 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 主要往来银行 香港中环 德辅道中83号 恒生银行有限公司 东亚银行有限公司香港 湾仔 轩尼诗道253–261号依时商业大厦 地下A–C号 Publicrelationsconsultant StrategicFinancialRelationsLimited2401–2,AdmiraltyCentre1 18HarcourtRoad,HongKong Stockcode 1827 Companywebsite www.miricor.com 公关顾问 纵横财经公关顾问有限公司香港夏悫道18号 海富中心第一期2401–2室 股份代号 1827 公司网址 www.miricor.com CHAIRLADY’SSTATEMENT 主席报告书 DearShareholders, OnbehalfoftheBoardofDirectors(the“Board”),IampleasedtopresenttheannualreportoftheCompanyanditssubsidiaries(collectivelyreferredtoasthe“Group”)fortheyearended31March2024(“FY2024”). Theinitialrecoveryofcross-bordertourisminearly2023createdexpectationsofrapideconomicrecoveryinsociety.However,despiteashort-termreboundineconomicactivitiesaftertheliftingofthepandemiccontrolmeasures,theupwardmomentumoftheeconomyhasencounteredresistance,leadingtoanatmosphereofuncertainty.Consumerconfidenceisstilllowerthanpre-pandemiclevelwhichisattributabletotheongoinginflationarypressure,suppressedconsumerspendingandasurgeinoutboundtravelbyHongKongresidents.Despitethechallengingoperatingenvironment,theGrouphasmaintainedthestabilityofitsbusinessthankstotheunremittingeffortsoftheteam.ForFY2024,theGroup’srevenuereachedHK$494.3million,representingaslightincreaseof6.7%fromrevenueofHK$463.1millionfortheyearended31March2023(“FY2023”). Wehavebeenoperatinginthehigh-endmedicalaestheticindustryformanyyears.Ourtwomajortreatmentbrands,CosMax+andVITAE,havegainedrecognitionfromcustomersovertheyears.Theproactiveandpositivefeedbacksfromourcustomersarethebestproofandencouragementforourcommitmenttoprovidinghighqualityproductsandservices.WestronglybelievethatthesolidfoundationofourGroupenableustocontinuedevelopingindifferenteconomiccycles.However,atthesametime,weconstantlystrivetoimproveourcurrentperformance.Hence,wecontinuouslyreviewandadjustouroperationalstrategiessoastoactivelyrespondtothechangesanduncertaintiesinthemacroenvironment.Incurrentyear,weimplementedvariousmeasuresaimedatimprovingoperationalefficiencytofurtherenhanceourcompetitiveness.Wealsointroduceddiversifiednewservicestoexpandourcustomercoverageandenhancetheirexperience. TheskincareproductretailmarketinChineseMainlandandHongKongisbecomingincreasinglycompetitive.Customersarebeingmorecautiousintermsoftheirspendingamountsandconsumptionpattern.TheGroupconstantlyreviewsthedistributionandlocationofitsretailnetwork.WeoptimizedoursalesnetworkinHongKonginFY2024.InChineseMainland,weleveragedistributors’salesnetworktoreachawidecustomercoverage.Wehavealsoupgradedourcustomerrelationshipmanagement(“CRM”)systemandreformedourmembershipprogramtosupportnewmarketingstrategies. 致各