源宇宙教育年报2024

Contents 目录 CORPORATEINFORMATION公司资料2 MANAGEMENTDISCUSSIONANDANALYSIS管理层讨论及分析4 PROFILESOFDIRECTORSANDSENIORMANAGEMENT董事及高级管理层履历21 REPORTOFTHEDIRECTORS董事会报告23 CORPORATEGOVERNANCEREPORT企业管治报告41 ENVIRONMENTAL,SOCIALANDGOVERNANCEREPORT环境、社会及管治报告57 INDEPENDENTAUDITOR’SREPORT独立核数师报告94 CONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME 综合损益及其他全面收益表 107 CONSOLIDATEDSTATEMENTOFFINANCIALPOSITION综合财务状况表109 CONSOLIDATEDSTATEMENTOFCHANGESINEQUITY综合权益变动表111 CONSOLIDATEDSTATEMENTOFCASHFLOWS综合现金流量表113 NOTESTOTHECONSOLIDATEDFINANCIALSTATEMENTS综合财务报表附注116 FIVE-YEARFINANCIALSUMMARY五年财务概要244 ANNUALREPORT2024年报1 CorporateInformation 公司资料 EXECUTIVEDIRECTORS YipKaiPongLiMingHim INDEPENDENTNON-EXECUTIVEDIRECTORS YuenChunFaiHongKaKeiLeungSzeKi COMPANYSECRETARY TangChiKong AUDITCOMMITTEE LeungSzeKi(Chairman) YuenChunFaiHongKaKei REMUNERATIONCOMMITTEE LeungSzeKi(Chairman) HongKaKeiLiMingHim NOMINATIONCOMMITTEE HongKaKei(Chairman) LeungSzeKiLiMingHim AUTHORISEDREPRESENTATIVES YipKaiPongTangChiKong AUDITORS BakerTillyHongKongLimited CertifiedPublicAccountants 执行董事叶启邦李铭谦 独立非执行董事 阮骏晖匡嘉琦梁诗琪 公司秘书 邓治刚 审核委员会梁诗琪（主席）阮骏晖 匡嘉琦 薪酬委员会梁诗琪（主席）匡嘉琦 李铭谦 提名委员会匡嘉琦（主席）梁诗琪 李铭谦 授权代表叶启邦邓治刚 核数师 天职香港会计师事务所有限公司 执业会计师 2BradaverseEducation(Int’l)InvestmentsGroupLimited源宇宙教育（国际）投资集团有限公司 CorporateInformation 公司资料 REGISTEREDOFFICE ClarendonHouse2ChurchStreet HamiltonHM11Bermuda HEADOFFICEANDPRINCIPALPLACEOFBUSINESSINHONGKONG Unit1708,17/F TowerII,AdmiraltyCentreNo.18HarcourtRoadHongKong PRINCIPALBANKERS BankofChina(HongKong)Limited PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE ConyersCorporateServices(Bermuda)LimitedClarendonHouse 2ChurchStreet HamiltonHM11Bermuda HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong COMPANYWEBSITE www.bdveduii.com STOCKCODE 1082 注册办事处ClarendonHouse2ChurchStreet HamiltonHM11Bermuda 香港总办事处及主要营业地点 香港 夏悫道18号海富中心2座17楼1708室 主要往来银行 中国银行（香港）有限公司 主要股份过户登记处 ConyersCorporateServices(Bermuda)LimitedClarendonHouse 2ChurchStreet HamiltonHM11Bermuda 香港股份过户登记分处 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 公司网站 www.bdveduii.com 股份代号 1082 ANNUALREPORT2024年报3 ManagementDiscussionandAnalysis 管理层讨论及分析 BradaverseEducation(Int’l)InvestmentsGroupLimited(“Company”)anditssubsidiaries(togetherwiththeCompany,collectivelythe“Group”)principallyengagesintheprovisionof(i)privateeducationalservices;(ii)Science,Technology,Engineering,ArtandMath(“STEAM”)education,VirtualReality(“VR”)anddigitalentertainmentsalesandservices;and(iii)investmentinsecurities.TheGroupalsooffersmoneylendingservicetofurtherutilizethecashflowgeneratedfromourbusiness. Fortheyearended30June2024(“Year”),theGrouprecordedrevenueofapproximatelyHK$122.32million(2023:approximatelyHK$117.61million),representinganincreaseofapproximately4.00%ascomparedtothelastfinancialyear.LossattributabletoownersoftheCompanyfortheYearamountedtoapproximatelyHK$27.56million(2023:lossofapproximatelyHK$28.54million),suchlosswasmainlyduetoasignificantlossonchangeinfairvalueoffinancialassetsatfairvaluethroughprofitorlossofapproximatelyHK$17.41million(2023:approximatelyHK$13.98million)primarilyasaresultofthefairvaluelossonbothlistedsecuritiesandprivateinvestmentswithreferencetothebearishsentimentinHongKongandglobalstockmarket. 源宇宙教育（国际）投资集团有限公司（“本公司”）及其附属公司（与本公司统称“本集团”）主要从事提供(i)私人教育服务；(ii)科学、科技、工程、艺术及数学 （“STEAM”）教育、虚拟实境（“VR”）及数码娱乐销售及服务；及(iii)投资证券。本集团亦提供借贷服务，以进一步利用我们业务所产生的现金流量。 截至2024年6月30日止年度（“本年度”），本集团录得收入约122,320,000港元（2023年：约117,610,000港 元），较上一个财政年度增加约4.00%。本年度本公司拥有人应占亏损约27,560,000港元（2023年：亏损约28,540,000港元），有关亏损乃主要由于按公平值计入损益的金融资产公平值变动大幅亏损约17,410,000港元（2023年：约13,980,000港元），主要是由于香港及全球股市的看跌情绪导致上市证券及私人投资公平值亏损。 4BradaverseEducation(Int’l)InvestmentsGroupLimited源宇宙教育（国际）投资集团有限公司 ManagementDiscussionandAnalysis 管理层讨论及分析 BUSINESSREVIEW (i)ProvisionofPrivateEducationalServices Ourprovisionofprivateeducationalservicesbusinessincludeprimarytutoringservices,skillcourseandtestpreparationcourses,secondarytutoringservicesandEnglishlanguagetrainingandtestpreparationcourses.TherevenuederivedfromprovisionofprivateeducationalservicesamountedtoapproximatelyHK$30.52millionduringtheYear(2023:approximatelyHK$27.13million).TheGrouphaslaunchedonlineclassesandotheronlinelearningmodestoallowstudentstokeepupwiththepaceoflearning. DuringtheYearandasat30June2024,ourlearningcentrewasoperatedunderourbrandnameof“ModernEducation(现代教育)”toprovidesecondarytutoringservices,whereweofferedbothphysicalclassandonlineclasstostudentstomeetdifferentneeds.RevenuerecordedfromsecondarytutoringserviceswasapproximatelyHK$0.96million,representinganincreaseofapproximately7.87%ascomparedtothelastfinancialyear(2023:approximatelyHK$0.89million). DuringtheYear,therewasnorevenuegeneratedfromtheEnglishlanguagetrainingandtestpreparationcourses(2023:approximatelyHK$85,000). Asat30June2024,theGrouphad8directly-ownededucationcentresand26franchisedcentresoperatingunderthebrandnameof“ModernBachelorEducation(现代小学士)”.DuringtheYear,therewere3newfranchisees(2023:3)joinedthefranchiseescheme.Thenumberofcourseenrolmentsrecorded