裕承科金2023/2024 年报

ConTEnTs 目录 2 CorporateInformation 公司资料 4 ManagementDiscussionandAnalysis 管理层讨论及分析 13 BiographicalDetailsofDirectors 董事履历详情 20 CorporateGovernanceReport 企业管治报告 40 Environmental,SocialandGovernanceReport 环境、社会及管治报告 73 ReportoftheDirectors 董事会报告 91 IndependentAuditor’sReport 独立核数师报告 104 ConsolidatedStatementofProfitorLoss 综合损益表 106 ConsolidatedStatementofComprehensiveIncome 综合全面收入报表 107 ConsolidatedStatementofFinancialPosition 综合财务状况报表 109 ConsolidatedStatementofChangesinEquity 综合权益变动表 110 ConsolidatedStatementofCashFlows 综合现金流量表 112 NotestotheConsolidatedFinancialStatements 综合财务报表附注 220 Five-yearFinancialSummary 五年财务概要 BOARDOFDIRECTORS ExecutiveDirectors Mr.XuHao(ChiefExecutiveOfficer)1 Ms.LiChuchu,Tracy(ChiefFinancialOfficer)2 Mr.LauFuWing,Eddie3 Ms.YeungShuetFanPamela4 Non-executiveDirectors Dr.ChengChi-Kong,AdrianSBS,JP(Chairman) Mr.HanKamLeung,Michael IndependentNon-executiveDirectors Ms.LingKitSumImmaDr.TamLaiFanGloriaMr.ZhangGuangying5Mr.LoChunYuToby6 AUDITCOMMITTEE Mr.HanKamLeung,MichaelMs.LingKitSumImma7 Dr.TamLaiFanGloria REMUNERATIONCOMMITTEE Mr.XuHao1 Dr.TamLaiFanGloria7Mr.ZhangGuangying5Mr.LauFuWing,Eddie3Mr.LoChunYuToby6 NOMINATIONCOMMITTEE Ms.LingKitSumImma7Dr.TamLaiFanGloriaMs.LiChuchu,Tracy2 Ms.YeungShuetFanPamela4 COMPANYSECRETARY Ms.LiChuchu,Tracy2 Ms.ChauYuenChingRuby8 董事会 执行董事 许昊先生（行政总裁）1 李楚楚女士（首席财务总监）2 刘富荣先生3杨雪芬女士4 非执行董事 郑志刚博士SBS,J（P主席） 韩金梁先生 独立非执行董事 凌洁心女士谭丽芬医生张广先生5卢震宇先生6 审核委员会 韩金梁先生 凌洁心女士7谭丽芬医生 薪酬委员会 许昊先生1 谭丽芬医生7张广先生5刘富荣先生3卢震宇先生6 提名委员会 凌洁心女士7 谭丽芬医生李楚楚女士2杨雪芬女士4 公司秘书李楚楚女士2周宛澄女士8 1AppointedasExecutiveDirector,ChiefExecutiveOfficer,authorisedrepresentativeandamemberoftheRemunerationCommitteewitheffectfrom2January2024 2AppointedasChiefFinancialOfficer,authorisedrepresentative,CompanySecretaryandamemberoftheNominationCommitteewitheffectfrom28September2023 3ResignedasCo-ChiefExecutiveOfficer,ExecutiveDirector,authorisedrepresentativeandamemberoftheRemunerationCommitteewitheffectfrom2January2024 4ResignedasChiefFinancialOfficer,ExecutiveDirector,authorisedrepresentativeandamemberoftheNominationCommitteewitheffectfrom28September2023 5Appointedasanindependentnon-executiveDirectorandamemberoftheRemunerationCommitteewitheffectfrom28May2024 6Resignedasanindependentnon-executiveDirectorandamemberoftheRemunerationCommitteewitheffectfrom28May2024 7ChairmanoftherelevantBoardCommittee 8ResignedasCompanySecretarywitheffectfrom28September2023 1获委任为执行董事、行政总裁、授权代表及薪酬委员会成员，自二零二四年一月二日起生效 2获委任为首席财务总监、授权代表、公司秘书及提名委员会成员，自二零二三年九月二十八日起生效 3辞任联席行政总裁、执行董事、授权代表及薪酬委员会成员，自二零二四年一月二日起生效 4辞任首席财务总监、执行董事、授权代表及提名委员会成员，自二零二三年九月二十八日起生效 5获委任为独立非执行董事及薪酬委员会成员，自二零二四年五月二十八日起生效 6辞任独立非执行董事及薪酬委员会成员，自二零二四年五月二十八日起生效 7相关董事委员会之主席 8辞任公司秘书，自二零二三年九月二十八日起生效 AUDITOR Crowe(HK)CPALimited9/FLeightonCentre 77LeightonRoadCausewayBay,HongKong LEGALCOUNSELS HongKong HowseWilliams 27/FAlexandraHouse18ChaterRoad,CentralHongKong CaymanIslands ConyersDill&Pearman 29thFloor,OneExchangeSquare8ConnaughtPlace Central,HongKong PRINCIPALBANKER TheHongkongandShanghaiBankingCorporationLimited REGISTEREDOFFICE CricketSquare,HutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands PRINCIPALPLACEOFBUSINESS Units1-2,Level9 K11ATELIERKing’sRoad728King’sRoad QuarryBay,HongKong BRANCHSHAREREGISTRARANDTRANSFEROFFICEINHONGKONG ComputershareHongKongInvestorServicesLimitedShops1712-1716 17thFloor,HopewellCentre183Queen’sRoadEastWanChai HongKong WEBSITE https://www.artatechfin.com TRADINGOFSHARES TheStockExchangeofHongKongLimited(StockCode:279) 核数师 国富浩华（香港）会计师事务所有限公司 香港铜锣湾礼顿道77号礼顿中心9楼 法律顾问 香港 何韦律师行香港 中环遮打道18号历山大厦27楼 开曼群岛 ConyersDill&Pearman 香港中环 康乐广场8号 交易广场第一座29楼 主要往来银行 香港上海汇丰银行有限公司 注册办事处 CricketSquare,HutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands 主要营业地点 香港鲗鱼涌 英皇道728号 K11ATELIERKing’sRoad9楼1-2室 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 网址 https://www.artatechfin.com 股份买卖 香港联合交易所有限公司 （股份代号：279） BUSINESSANDFINANCIALREVIEW Liquidity,financialresourcesandcapitalstructure At31March2024,theGrouphadtotalassets,netcurrentassetsandnetassetsofapproximatelyHK$131million(2023:HK$117million),approximatelyHK$88million(2023:HK$30million)andapproximatelyHK$77million(31March2023:HK$34million)respectively,andcashandbankbalancesofapproximatelyHK$90million(2023:HK$65million).Thecurrentratio(currentassets/currentliabilities)was7.46(2023: 1.63).TheGrouphadunsecuredconvertiblebondsintheprincipalamountofHK$40million(“ConvertibleBonds”)at31March2024(2023:Nil).Thegearingratio,calculatedonthebasisoftheGroup’sborrowingsdividedbytotalequitywas49.3%at31March2024(2023:190.4%). Fortheyearended31March2024,borrowingcostsamountedtoapproximatelyHK$8million,includingapproximatelyHK$4milliononissuanceoftheConvertibleBonds,approximatelyHK$2millionontheborrowingsfromtheimmediateholdingcompanyandapproximatelyHK$2milliononanexternalbankborrowing.Totalfinancecostsfortheyearincreasedby93.3%ascomparedtothecorrespondingperiodin2023ofapproximatelyHK$4million.TheGroup’sfundingandtreasurypolicyisdesignedtomaintainadiversifiedandbalanceddebtprofileandfinancingstructure.TheGroupisexposedtofo