港交所 新維國(guó)際控股 年報(bào)

CHARACTERISTICSOFTHEGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED(THE“STOCKEXCHANGE”)GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheMainBoard.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration.GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardoftheStockExchangeandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM.HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport.Thisreport,forwhichthedirectorsoftheCompany(the“Directors”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMoftheStockExchange(the“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquiries,confirmthattothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptiveandtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading.香港聯(lián)合交易所有限公司(「聯(lián)交所」)GEM之特色由於GEM上市公司普遍為中小型公司，在GEM買賣之證券可能會(huì)較於聯(lián)交所主板買賣之證券承受較香港交易及結(jié)算所有限公司及聯(lián)交所對(duì)本報(bào)告之內(nèi)容概不負(fù)責(zé)，對(duì)其準(zhǔn)確性或完整性亦不發(fā)表任何聲明，並明確表示概不就因本報(bào)告全部或任何部份內(nèi)容而產(chǎn)生或因倚賴該等內(nèi)容而引致之任何損失本報(bào)告的資料乃遵照聯(lián)交所GEM證券上市規(guī)則(「GEM上市規(guī)則」)之規(guī)定而刊載，旨在提供有關(guān)本公司的資料；本公司的董事(「董事」)願(yuàn)就本報(bào)告的資料共同及個(gè)別地承擔(dān)全部責(zé)任。各董事在作出一切合理查詢後，確認(rèn)就其所知及所信，本報(bào)告所載資料在各重要方面均屬準(zhǔn)確完備，沒(méi)有誤導(dǎo)或欺詐成CONTENTS目錄CORPORATEINFORMATIONCHAIRMAN’SSTATEMENTREVIEWOFOPERATIONSDIRECTORS’ANDSENIORMANAGEMENT’SBIOGRAPHIESREPORTOFTHEDIRECTORSCORPORATEGOVERNANCEREPORTINDEPENDENTAUDITOR’SREPORTCONSOLIDATED綜合STATEMENTOFPROFITORLOSSSTATEMENTOFCOMPREHENSIVEINCOMESTATEMENTOFFINANCIALPOSITIONSTATEMENTOFCHANGESINEQUITYSTATEMENTOFCASHFLOWSNOTESTOCONSOLIDATEDFINANCIALSTATEMENTSFIVEYEARFINANCIALSUMMARY24512152546495051535557180CorporateInformation(asat30September2022)(於二零二二年九月三十日)董事會(huì)執(zhí)行董事BOARDOF董事會(huì)執(zhí)行董事BAILong(Chairman)(re-designatedfromexecutivedirectortochairmanon20April2022)HUANGQingLAIKinKongNelson(appointedwitheffectfrom28January2022)HANLimei(appointedwitheffectfrom20April2022)HANXiumei(appointedwitheffectfrom29March2022)LOPakHo(Chairman)(resignedwitheffectfrom28January2022)YUANBeisheng(appointedwitheffectfrom15March2022andresignedwitheffectfrom29March2022)IndependentNon-executiveDirectorsCHIAMTatYiuXUYileiDONGQiuhong(appointedwitheffectfrom29March2022)LUQi(appointedwitheffectfrom20April2022)LIUPuiShan(resignedwitheffectfrom26January2022)COMPANYSECRETARYCHANKuiMing(appointedwitheffectfrom20April2022)TAMHonFai(resignedwitheffectfrom14February2022)CHANYuenYingStella(appointedwitheffectfrom14February2022andresignedwitheffectfrom20April2022)COMPLIANCEOFFICERLAIKinKongNelson(appointedwitheffectfrom28January2022)LOPakHo(resignedwitheffectfrom28January2022)AUDITCOMMITTEECHIAMTatYiu(Chairman)(re-designatedfrommembertochairmanon20April2022)XUYileiLUQi(appointedwitheffectfrom22April2022)LIUPuiShan(Chairman)(resignedwitheffectfrom26January2022)REMUNERATIONCOMMITTEELUQi(Chairman)(appointedwitheffectfrom22April2022)CHIAMTatYiuXUYileiLIUPuiShan(Chairman)(resignedwitheffectfrom26January2022)NOMINATIONCOMMITTEECHIAMTatYiu(Chairman)(appointedwitheffectfrom26January2022)XUYileiLAIKinKongNelson(appointedwitheffectfrom28January2022)LIUPuiShan(resignedwitheffectfrom26January2022)LOPakHo(Chairman)(resignedwitheffectfrom28January2022)2SinoVisionWorldwideHoldingsLimited/ANNUALREPORT2022白龍(主席)(於二零二二年四月二十日由執(zhí)行董事調(diào)任為主席)黎建江(於二零二二年一月二十八日獲委任)韓麗梅(於二零二二年四月二十日獲委任)韓秀梅(於二零二二年三月二十九日獲委任)盧柏浩(主席)(於二零二二年一月二十八日辭任)袁北勝(於二零二二年三月十五日獲委任及於二零二二年三月二十九日辭任)獨(dú)立非執(zhí)行董事詹達(dá)堯許一蕾董秋紅(於二零二二年三月二十九日獲委任)魯齊(於二零二二年四月二十日獲委任)廖珮珊(於二零二二年一月二十六日辭任)公司秘書陳鉅銘(於二零二二年四月二十日獲委任)譚漢輝(於二零二二年二月十四日辭任)陳婉縈(於二零二二年二月十四日獲委任及於二零二二年四月二十日辭任)監(jiān)察主任黎建江(於二零二二年一月二十八日獲委任)盧柏浩(於二零二二年一月二十八日辭任)審核委員會(huì)詹達(dá)堯(主席)(於二零二二年四月二十日由成員調(diào)任為主席)許一蕾魯齊(於二零二二年四月二十二日獲委任)廖珮珊(主席)(於二零二二年一月二十六日辭任)薪酬委員會(huì)魯齊(主席)(於二零二二年四月二十二日獲委任)詹達(dá)堯許一蕾廖珮珊(主席)(於二零二二年一月二十六日辭任)提名委員會(huì)詹達(dá)堯(主席)(於二零二二年一月二十六日獲委任)許一蕾黎建江(於二零二二年一月二十八日獲委任)廖珮珊(於二零二二年一月二十六日辭任)盧柏浩(主席)(於二零二二年一月二十八日辭任)CorporateInformation公司資料(asat30September2022)(於二零二二年九月三十日)本公司法律顧問(wèn)康德明律師事務(wù)所LEGALADVISERSTO本公司法律顧問(wèn)康德明律師事務(wù)所CONYERSDILL&PEARMANSTOCKCODE股份代號(hào)80868086HEADOFFICEANDPRINCIPALPLACEOF總公司及主要營(yíng)業(yè)地點(diǎn)BUSINESSRoomA9098,9/F九龍油塘LonglifeIndustrialBuilding高輝道15號(hào)No.15KoFaiRoad萬(wàn)年工業(yè)大廈YauTong,Kowloon9樓A9098室AUDITOR核數(shù)師ElitePartnerCPALimited開(kāi)元信德會(huì)計(jì)師事務(wù)所有限公司REGISTEREDOFFICE註冊(cè)辦事處ClarendonHouseClarendonHouse2ChurchStreet2ChurchStreetHamiltonHM11HamiltonHM11BermudaBermudaCOMPANYWEBSITE公司網(wǎng)址SHAREREGISTRARSANDTRANSFEROFFICES股份過(guò)戶登記處Principalshareregistrar主要股份過(guò)戶登記處ConyersCorporateServices(Bermuda)LimitedConyersCorporateServices(Bermuda)LimitedClarendonHouseClarendonHouse2ChurchStreet2ChurchStreetHamiltonHM11HamiltonHM11BermudaBermudaBranchshareregistrar股份過(guò)戶登記分處TricorTengisLimited卓佳登捷時(shí)有限公司17/F,FarEastFinanceCentre香港16HarcourtRoad夏愨道16號(hào)HongKong遠(yuǎn)東金融中心17樓PRINCIPALBANKERS主要往來(lái)銀行TheHongkongandShanghaiBankingCorporationLimited香港上海滙豐銀行有限公司BankofCommunicationsHongKongBranch交通銀行香港分行FubonBank富邦銀行DBSBank(HongKong)Limited星展銀行(香港)有限公司33Chairman’sStatement主席報(bào)告親愛(ài)的股東：親愛(ài)的股東：Onbehalfoftheboard(the“Board”)ofDirectors(the“Directors”)本人謹(jǐn)代表新維國(guó)際控股有限公司(「本公司」)董ofSinoVisionWorldwideHoldingsLimited(the“Company”),I事(「董事」)會(huì)(「董事會(huì)」)欣然提呈本公司及其ampleasedtopresenttheannualreportoftheCompanyandits附屬公司(統(tǒng)稱「本集團(tuán)」)截至二零二二年六月subsidiaries(collectivelythe“Group”)fortheyearended30June2022(the“Year”).三十日止年度(「本年度」)之年報(bào)。DuringtheYear,theCOVID-19pandemiccontinuedtoimpactthe於本年度，新型冠狀病毒疫情繼續(xù)影響香港、中國(guó)economyinHongKong,PRCandglobal,whichputpressureonthe及全球經(jīng)濟(jì)，對(duì)本集團(tuán)拓展新業(yè)務(wù)造成壓力。此外，Grouptoexpandnewbusiness.Inaddition,inthefaceofexchange面對(duì)匯率影響，加之市場(chǎng)對(duì)加息的預(yù)期，預(yù)期將給rateimpact,coupledwiththemarket’sexpectationofinterestrate全球市場(chǎng)帶來(lái)滯脹憂慮。然而，香港市場(chǎng)正逐步復(fù)hikes,itisexpectedtobringstagflationconcernstotheglobal甦，本集團(tuán)將繼續(xù)加大投資力度，力求於香港創(chuàng)造markets.However,theHongKongmarketisgraduallyrecovering,更多新收入。同時(shí)，本集團(tuán)旨在穩(wěn)定現(xiàn)有有效業(yè)務(wù)，andtheGroupwillcontinuetoincreaseinvestment,aimingtocreatemorenewincomeinHongKong.Atthesametime,theGroupaimsto以期減少對(duì)淨(jìng)利潤(rùn)的影響。stabilizetheexistingeffectivebusiness,hopingtoreducetheimpactonthenetprofit.Duetothechallengingmarketenvironment,theGroupwillcontinue由於市場(chǎng)環(huán)境充滿挑戰(zhàn)，本集團(tuán)將繼續(xù)於本地或toexploresuitablebusinessopportunitieslocallyoroverseasto海外物色合適商機(jī)，為本公司股東(「股東」)帶來(lái)bringlong-termvaluetotheshareholdersoftheCompany(the“Shareholders”).長(zhǎng)期價(jià)值。OnbehalfoftheBoard代表董事會(huì)BAILongChairman30September2022主席二零二二年九月三十日4SinoVisionWorldwideHoldingsLimited/ANNUALREPORT2022ReviewofOperations業(yè)務(wù)回顧管理層討論及分析財(cái)務(wù)回顧MANAGEMENTDISCUSSION管理層討論及分析財(cái)務(wù)回顧C(jī)ontinuingOperations持續(xù)經(jīng)營(yíng)業(yè)務(wù)Revenue收入AsaffectedbytheCOVID-19pandemicandtheintensifiedmarket受新型冠狀病毒疫情及市場(chǎng)競(jìng)爭(zhēng)加劇的影響，本competition,theGrouprecordedarevenueofapproximately集團(tuán)錄得收入約34,034,000港元(二零二一年：約HK$34,034,000(2021:approximatelyHK$43,982,000),representingadropofapproximately22.6%.43,982,000港元)，下降約22.6%。TheconsolidatedrevenuefortheYearwasmainlycontributedbytherevenuefrom(i)thee-commerceandprovisionofon-linesales上銷售平臺(tái)業(yè)務(wù)的收入約13.4%(二零二一年：platformbusinessofapproximately13.4%(2021:28.8%);(ii)the28.8%)；(ii)知識(shí)產(chǎn)權(quán)授權(quán)產(chǎn)生的特許經(jīng)營(yíng)之收f(shuō)ranchiseincomearisingfromIPrightslicensing,internationalIP入、國(guó)際知識(shí)產(chǎn)權(quán)開(kāi)發(fā)、媒體綜合營(yíng)銷以及分銷代development,mediaintegratedmarketing,anddistributionagency理及買賣運(yùn)動(dòng)及相關(guān)用品的收入約73.1%(二零andtradingofsportsandrelatedproductsofapproximately73.1%二一年：51.3%)；及(iii)借貸業(yè)務(wù)的收入約13.5%(2021:51.3%);and(iii)theMoney-lendingBusinessofapproximately13.5%(2021:19.9%). (二零二一年：19.9%)。GrossProfitandGrossProfitMargin毛利及毛利率ThegrossprofitdroppedfromapproximatelyHK$27,833,000for毛利由去年約27,833,000港元下降至本年度約thepreviousyeartoapproximatelyHK$16,703,000fortheYear,16,703,000港元，下降約40.0%，而毛利率減少至representingadropofapproximately40.0%,whilethegrossprofit約49.1%(二零二一年：約63.3%)。毛利減少及毛margindecreasedtoapproximately49.1%(2021:approximately63.3%).Thegrossprofitdecreaseandthedecreaseinthegross利率減少乃主要由於銷售及服務(wù)成本增加所致。profitmarginismainlyattributabletotheincreaseincostofsalesandservices.SellingandDistributionCosts銷售及分銷成本ThesellinganddistributioncostsofapproximatelyHK$748,000(2021:銷售及分銷成本約748,000港元(二零二一年：HK$4,798,000)aremainlyattributabletothesellinganddistribution4,798,000港元)主要產(chǎn)生自本集團(tuán)的電子商務(wù)業(yè)costsfromtheGroup’sE-commerceBusiness.Therehasbeenadrop務(wù)的銷售及分銷成本。本年度的費(fèi)用下降乃由於intheexpensesduringtheYearduetothedecreaseinrevenueofthe電子商務(wù)業(yè)務(wù)的收入減少，導(dǎo)致其所需的銷售及E-commerceBusinessleadingtolesssalesanddistributionresourcesrequiredforitandtheadoptionoffiscalausteritypolicy.分銷資源減少並採(cǎi)納財(cái)政緊縮政策所致。55ReviewofOperations業(yè)務(wù)回顧行政及其他費(fèi)用本年度的行行政及其他費(fèi)用本年度的行政及其他費(fèi)用由二零二一年同期約ThedecreaseintheadministrativeandotherexpensesduringtheYeartoapproximatelyHK$38,894,000fromapproximatelyHK$52,367,00052,367,000港元減少至約38,894,000港元乃主要ofthecorrespondingperiodof2021wasmainlyduetoaseriesoffiscalausteritypoliciesadoptedbytheGroup.由於本集團(tuán)所採(cǎi)取的一系列財(cái)政緊縮政策所致。Impairmentlossongoodwill商譽(yù)減值虧損Goodwillacquiredthroughbusinesscombinationisallottedtothe業(yè)務(wù)合併所獲得之商譽(yù)分配至本集團(tuán)現(xiàn)金產(chǎn)生單Group’scash-generatingunits(“CGUs”)andistestedannuallyfor位(「現(xiàn)金產(chǎn)生單位」)並根據(jù)本公司會(huì)計(jì)政策及遵impairmentinaccordancewiththeCompany’saccountingpolicies照香港會(huì)計(jì)準(zhǔn)則(香港會(huì)計(jì)準(zhǔn)則)及香港財(cái)務(wù)報(bào)告andincompliancewiththeHongKongAccountingStandards(HKAS)andtheHongKongFinancialReportingStandards(HKFRS).準(zhǔn)則(香港財(cái)務(wù)報(bào)告準(zhǔn)則)進(jìn)行年度減值測(cè)試。TherewasnoimpairmentlossongoodwillduringtheYear(2021:本年度並無(wú)商譽(yù)減值虧損(二零二一年：約approximatelyHK$1,000,000whichwasattributabletotheGroup’sMoney-lendingBusiness).1,000,000港元，乃由本集團(tuán)借貸業(yè)務(wù)產(chǎn)生)。Inassessingthevalue-in-useoftheCGUsoftheIPRightLicensing於評(píng)估知識(shí)產(chǎn)權(quán)授權(quán)業(yè)務(wù)及借貸業(yè)務(wù)之現(xiàn)金產(chǎn)生BusinessandtheMoney-lendingBusiness,theCompanyappointedan單位之使用價(jià)值時(shí)，本公司委任一名獨(dú)立估值師independentvaluertoconductvaluationtodeterminetherecoverable進(jìn)行估值，以採(cǎi)用貼現(xiàn)現(xiàn)金流量法釐定分配至三amountoftheCGUsallocatedtotheSenseMediaGroup(the“Sense思傳媒集團(tuán)(「三思傳媒現(xiàn)金產(chǎn)生單位」，就知識(shí)產(chǎn)MediaCGUs”)fortheIPRightsLicensingBusinessandtheSuccess權(quán)授權(quán)業(yè)務(wù)而言)及成美集團(tuán)(「成美現(xiàn)金產(chǎn)生單BeautyGroup(the“SuccessBeautyCGUs”)fortheMoney-lending位」，就借貸業(yè)務(wù)而言)之現(xiàn)金產(chǎn)生單位之可收回Businessusingthediscountedcashflowmethod.Thediscounted金額。貼現(xiàn)現(xiàn)金流量法乃遵照香港會(huì)計(jì)準(zhǔn)則第36cashflowmethodwasadoptedincompliancewiththeHongKong號(hào)資產(chǎn)減值(「香港會(huì)計(jì)準(zhǔn)則第36號(hào)」)予以採(cǎi)用，AccountingStandard36ImpairmentofAssets(“HKAS36”),andthe而三思傳媒現(xiàn)金產(chǎn)生單位及成美現(xiàn)金產(chǎn)生單位之valuesoftheSenseMediaCGUsandtheSuccessBeautyCGUsare價(jià)值則根據(jù)歷史數(shù)據(jù)及按本集團(tuán)管理層批準(zhǔn)之三calculatedbasedonthehistoricaldataandthecashflowforecasts思傳媒集團(tuán)及成美集團(tuán)之五年期間(二零二二年preparedaccordingtothefinancialbudgetsoftheSenseMedia至二零二六年)財(cái)務(wù)預(yù)算編製之現(xiàn)金流量預(yù)測(cè)予GroupandtheSuccessBeautyGroupcoveringafive-yearperiodfrom2022to2026asapprovedbythemanagementoftheGroup.以計(jì)算。6SinoVisionWorldwideHoldingsLimited/ANNUALREPORT2022ReviewofOperations業(yè)務(wù)回顧應(yīng)收貸款及利息賬款減值虧損根據(jù)香港財(cái)務(wù)報(bào)告準(zhǔn)則第9號(hào)金融工具，本公司根Impairmentlosson應(yīng)收貸款及利息賬款減值虧損根據(jù)香港財(cái)務(wù)報(bào)告準(zhǔn)則第9號(hào)金融工具，本公司根PursuanttoHKFRS9FinancialInstruments,theCompanyperformedanimpairmentassessmentundertheexpectedcreditloss(“ECL”)據(jù)預(yù)期信貸虧損(「預(yù)期信貸虧損」)模式進(jìn)行減modelandappointedanindependentvaluertoperformavaluation值評(píng)估，並委任獨(dú)立估值師就於二零二二年六月(the“ECLValuation”)inrelationtotheECLoftheloanandinterest三十日之應(yīng)收貸款及利息賬款之預(yù)期信貸虧損進(jìn)receivablesasof30June2022.Assessmentsonthevalueofthe行估值(「預(yù)期信貸虧損估值」)。預(yù)期信貸虧損估inputsusedintheECLValuationweremadebasedonandunderthe值中使用之輸入值之評(píng)估乃基於並根據(jù)本公司歷assumptionsinaccordancewiththeCompany’shistoricalcreditloss史信貸虧損經(jīng)驗(yàn)之假設(shè)進(jìn)行，並根據(jù)每筆應(yīng)收貸experience,andwereadjustedbyfactorsthatwerespecifictoeach款及利息賬款之特定因素(包括付款到期日、違約loanandinterestreceivable(includingthepaymentduedate,the概率及違約虧損率)進(jìn)行調(diào)整，以釐定該等應(yīng)收貸probabilityofdefaultandlossgivendefault)inordertodeterminetherecoverabilityoftheseloanandinterestreceivables.款及利息賬款是否可予收回。DuringtheYear,impairmentlossesunderECLmodelonloan於本年度，已確認(rèn)預(yù)期信貸虧損模式下有關(guān)應(yīng)收andinterestreceivablesrecogniseddecreasedtoapproximately貸款及利息賬款之減值虧損減少至約36,299,000HK$36,299,000(2021:HK$38,607,000).Fordetailsoftheloanand港元(二零二一年：38,607,000港元)。有關(guān)應(yīng)收interestreceivables,pleaserefertoNote18totheconsolidated貸款及利息賬款之詳情，請(qǐng)參閱本集團(tuán)綜合財(cái)務(wù)financialstatementsoftheGroup.報(bào)表附註18。融資成本ThefinancecostsduringtheYearamountedtoapproximately本年度的融資成本約為5,483,000港元(二零二一HK$5,483,000(2021:HK$8,124,000).Thefinancecostsmainly年：8,124,000港元)。融資成本主要包括可換股債comprisedoftheimputedinterestexpenseoftheconvertiblebonds券的推算利息開(kāi)支以及應(yīng)付債券及其他借款的利andinterestonbondpayableandotherborrowings.LossfortheYear本年度虧損TheGrouprecordedalossofapproximatelyHK$29,954,000forthe本集團(tuán)於本年度錄得虧損約29,954,000港元，較Yearrepresentingadecreaseof38.2%comparedwiththatoflastyear去年約48,487,000港元減少38.2%。本集團(tuán)於本年ofapproximatelyHK$48,487,000.DuringtheYear,theGroupalso度亦錄得本公司擁有人應(yīng)佔(zhàn)虧損約26,774,000港recordedalossattributabletotheownersoftheCompanyamountedtoapproximatelyHK$26,774,000(2021:lossofapproximately元(二零二一年：虧損約44,227,000港元)。HK$44,227,000).ThedecreaseinthelossoftheYearwasmainlyattributabletothe本年度虧損減少乃主要由於銷售及分銷成本大幅significantdecreaseinsellinganddistributioncost.下降所致。77ReviewofOperations業(yè)務(wù)回顧財(cái)務(wù)關(guān)鍵表現(xiàn)指標(biāo)董事會(huì)監(jiān)察多項(xiàng)財(cái)務(wù)關(guān)鍵表現(xiàn)指標(biāo)(「關(guān)鍵表現(xiàn)指FinancialKey財(cái)務(wù)關(guān)鍵表現(xiàn)指標(biāo)董事會(huì)監(jiān)察多項(xiàng)財(cái)務(wù)關(guān)鍵表現(xiàn)指標(biāo)(「關(guān)鍵表現(xiàn)指TheBoardmonitoredanumberoffinancialkeyperformanceindicators(“KPIs”)tomeasuretheGroup’sperformanceovertime.TheKPIsmaysubjecttorefinementinaccordancewiththeneedsandchangesofbusiness.DetailsoftheGroup’sperformanceagainsteachofthefinance-relatedKPIsaresetoutbelow:標(biāo)」)以計(jì)量本集團(tuán)在一段時(shí)間內(nèi)的表現(xiàn)。有關(guān)關(guān)鍵表現(xiàn)指標(biāo)或須因應(yīng)業(yè)務(wù)需要及變動(dòng)而微調(diào)。本集團(tuán)表現(xiàn)與各項(xiàng)財(cái)務(wù)相關(guān)關(guān)鍵表現(xiàn)指標(biāo)的對(duì)照詳情載列如下： (經(jīng)審核)2021 定義╱計(jì)算iclosspershareAbasicearningpershareisbasedordinaryequityholdersoftheCompanyandtheweightedaveragenumberofordinarysharesinissueduringtheyearonofacompanyslossstandingstocktio69%,010%)Itdividesnetlossbynetassets90%Aratioofnetdebt(liabilitieslesscashandcashequivalents)overtotalcapitalplusnetdebt93%AratioofcurrentassetsovercurrentliabilitiesofabusinessbydividingnetprofitbyDegreeofleveragesTheGroupmainlyfinancesitsoperationwithinternalresourcesandproceedsfromvariousfundraising.TheGroupcontinuestoexertstringentcontrolovertreasurypolicies.Saveasdisclosedinnote30totheconsolidatedfinancialstatements,thereisnomaterialchangetocapitalstructureoftheGroup.8SinoVisionWorldwideHoldingsLimited/ANNUALREPORT2022資本架構(gòu)本集團(tuán)主要以內(nèi)部資源及不同的集資活動(dòng)之所得款項(xiàng)為其業(yè)務(wù)撥資。本集團(tuán)繼續(xù)對(duì)庫(kù)務(wù)政策實(shí)施嚴(yán)格控制。除綜合財(cái)務(wù)報(bào)表附註30所披露者外，本集團(tuán)之資本架構(gòu)並無(wú)重大變動(dòng)。ReviewofOperations業(yè)務(wù)回顧本公司之財(cái)務(wù)及流動(dòng)資金狀況於二零二二年六月三十日，本集團(tuán)流動(dòng)負(fù)債淨(jìng)額Financialandliquiditypositionof本公司之財(cái)務(wù)及流動(dòng)資金狀況於二零二二年六月三十日，本集團(tuán)流動(dòng)負(fù)債淨(jìng)額Asat30June2022,theGrouphadnetcurrentliabilitiesof為39,834,000港元(二零二一年：流動(dòng)負(fù)債淨(jìng)額10,383,000港元)。流動(dòng)負(fù)債淨(jìng)額增加乃主要由於應(yīng)收貸款及利息賬款減少所致。重大收購(gòu)事項(xiàng)、出售事項(xiàng)及重大投資(i)收購(gòu)事項(xiàng)及出售事項(xiàng)為39,834,000港元(二零二一年：流動(dòng)負(fù)債淨(jìng)額10,383,000港元)。流動(dòng)負(fù)債淨(jìng)額增加乃主要由於應(yīng)收貸款及利息賬款減少所致。重大收購(gòu)事項(xiàng)、出售事項(xiàng)及重大投資(i)收購(gòu)事項(xiàng)及出售事項(xiàng)Theincreaseinnetcurrentliabilitieswasmainlyattributabletothedecreaseinloanandinterestreceivables.(i)AcquisitionsandDisposals本集團(tuán)於本年度並無(wú)重大收購(gòu)及出售事項(xiàng)。TheGroupdidnothavematerialsacquisitionsand本集團(tuán)於本年度並無(wú)重大收購(gòu)及出售事項(xiàng)。duringtheYear.(ii)SignificantInvestmentTheDirectorsconsiderthattherewerenoindividualinvestmentwithamarketvaluethataccountsformorethan5%oftheGroup’stotalassetsasattheendofthereportingperiodassignificantinvestments.Noindividualinvestmentwithamarketvaluethataccountsformorethan5%oftheGroup’stotalassetsasat30June2022.(ii)重大投資董事認(rèn)為，並無(wú)市值佔(zhàn)本集團(tuán)於報(bào)告期末之總資產(chǎn)超過(guò)5%之個(gè)別投資屬於重大投資。於二零二二年六月三十日並無(wú)個(gè)別投資之市值佔(zhàn)本集團(tuán)之總資產(chǎn)超過(guò)5%。–99ReviewofOperations業(yè)務(wù)回顧流動(dòng)資金及財(cái)務(wù)資源本年度內(nèi)，本集團(tuán)以內(nèi)部產(chǎn)生之現(xiàn)金流量及配售LiquidityandFinancial流動(dòng)資金及財(cái)務(wù)資源本年度內(nèi)，本集團(tuán)以內(nèi)部產(chǎn)生之現(xiàn)金流量及配售DuringtheYear,theGroupfinanceditsoperationsbyinternallygeneratedcashflowandplacingofnewshares.新股份為其營(yíng)運(yùn)提供資金。Asat30June2022,theconsolidatedshareholders’deficits,current於二零二二年六月三十日，本集團(tuán)之綜合股東虧assetsandnetcurrentliabilitiesoftheGroupwereapproximately絀、流動(dòng)資產(chǎn)及流動(dòng)負(fù)債淨(jìng)額分別約為26,270,000HK$26,270,000(2021:shareholders’equityofapproximately港元(二零二一年：股東權(quán)益約1,613,000港元)、HK$1,613,000),HK$89,152,000(2021:HK$147,746,000)and89,152,000港元(二零二一年：147,746,000港元)HK$39,834,000(2021:HK$10,383,000),respectively.及39,834,000港元(二零二一年：10,383,000港元)。InrespectoftheGroup’stotalcurrentassets,tradereceivable(netof就本集團(tuán)之流動(dòng)資產(chǎn)總額而言，應(yīng)收貿(mào)易賬款(扣impairmentlossontradereceivables)accountedforapproximately除應(yīng)收貿(mào)易賬款減值虧損)約佔(zhàn)2.1%(二零二一2.1%(2021:0%),loanandinterestreceivables(netofimpairment年：0%)，應(yīng)收貸款及利息賬款(扣除應(yīng)收貸款lossonloanandinterestreceivables)accountedforapproximately及利息賬款減值虧損)約佔(zhàn)44.7%(二零二一年：44.7%(2021:62.9%),financialassetsatfairvaluethroughprofitor62.9%)，按公平值計(jì)入損益之金融資產(chǎn)佔(zhàn)0.3%lossaccountedfor0.3%(2021:0%),whilstcashandcashequivalents (二零二一年：0%)，而現(xiàn)金及現(xiàn)金等值項(xiàng)目則約accountedforapproximately8.7%(2021:2.3%).Asat30June佔(zhàn)8.7%(二零二一年：2.3%)。於二零二二年六2022,theGroupholdscashandcashequivalentsamountedto月三十日，本集團(tuán)持有現(xiàn)金及現(xiàn)金等值項(xiàng)目約為approximatelyHK$7,772,000(2021:HK$3,451,000).7,772,000港元(二零二一年：3,451,000港元)。TheGroup’scashandcashequivalentsweredenominatedinHong本集團(tuán)之現(xiàn)金及現(xiàn)金等值項(xiàng)目乃以港元、英鎊、歐Kongdollars,Poundsterling,Euro,Renminbi,Canadiandollars,Swiss元、人民幣、加拿大元、瑞士法郎、澳元、墨西哥披Franc,Australiandollars,MexicanPeso,RussianRuble,Singaporedollars,JapaneseyenandUnitedStatesdollars.索、俄羅斯盧布、新加坡元、日元及美元計(jì)值。Asat30June2022,theGrouphasotherborrowingsandbond於二零二二年六月三十日，本集團(tuán)之其他借款及payableamountedtoapproximatelyHK$59,396,000(asat30June應(yīng)付債券約為59,396,000港元(於二零二一年六2021:HK$73,860,000).月三十日：73,860,000港元)。However,therewerenootherbankborrowingsandrevolvingloan然而，並無(wú)來(lái)自其他金融機(jī)構(gòu)的其他銀行借款及facilityfromotherfinancialinstitution(asat30June2021:Nil).循環(huán)貸款融資(於二零二一年六月三十日：無(wú))。GearingRatio資本負(fù)債比率Asat30June2022,thegearingratiooftheGroupasaratioofthenet於二零二二年六月三十日，本集團(tuán)之資本負(fù)債比debtdividedbythetotalcapitalplusthenetdebt,wasapproximately率(按債務(wù)淨(jìng)值除以總資本加上債務(wù)淨(jìng)值)約為107%(2021:90.0%).Thenetdebtincludestradepayablesandother107%(二零二一年：90.0%)。債務(wù)淨(jìng)值包括應(yīng)付payables,depositsreceivedandaccruals,contractliabilities,bond貿(mào)易賬款及其他應(yīng)付款項(xiàng)、已收按金及應(yīng)計(jì)費(fèi)用、payableandconvertiblebondslesscashandcashequivalents.合約負(fù)債、應(yīng)付債券及可換股債券減現(xiàn)金及現(xiàn)金等值項(xiàng)目。10SinoVisionWorldwideHoldingsLimited/ANNUALREPORT2022ReviewofOperations業(yè)務(wù)回顧ForeignCurrencyRisk外匯風(fēng)險(xiǎn)TheGroupmainlygeneratedrevenueandincurredcostsinHong本集團(tuán)之所得收入及所致成本主要以港元、人民Kongdollars,Renminbi,Australiandollars,Canadiandollars,EuroandUnitedStatesdollars.幣、澳元、加拿大元、歐元及美元結(jié)算。InaccordancewiththeGroup’sstringenttreasurypolicy,theGroup根據(jù)本集團(tuán)之嚴(yán)格庫(kù)務(wù)政策，本集團(tuán)於本年度並didnotenterintoanyforwardcontractforhedgingduringtheYear.無(wú)訂立任何遠(yuǎn)期合約作對(duì)沖。本集團(tuán)將繼續(xù)監(jiān)察TheGroupwillkeeponmonitoringtheforeigncurrencyriskandwillconsideranytoolforhedgingifnecessary.外匯風(fēng)險(xiǎn)並將於需要時(shí)考慮任何工具作對(duì)沖。Asat30June2022and30June2021,theGrouphasnooutstanding於二零二二年六月三十日及二零二一年六月三十forwardforeignexchangecontract.日，本集團(tuán)並無(wú)任何未償還之遠(yuǎn)期外匯合約。ContingentLiabilities或然負(fù)債TheGrouphadnosignificantcontingentliabilityasat30June2022本集團(tuán)於二零二二年六月三十日及二零二一年六and30June2021.月三十日並無(wú)重大或然負(fù)債。nHumanResources人力資源安排Asat30June2022,thenumberofstaffoftheGroupwas33(2021:於二零二二年六月三十日，本集團(tuán)有33名(二零32).ThedecreaseinthenumberofstafffortheYearisduetothe二一年：32名)員工。本年度員工人數(shù)減少乃由於restructuringofShanghaiandShenzhenofficetostreamlinethe重組上海及深圳辦事處以精簡(jiǎn)本集團(tuán)的組織架構(gòu)Group’sorganisationstructure.Staffremunerationisreviewedonce所致。員工酬金乃於每年審閱一次或管理層認(rèn)為ayear,orasthemanagementconsidersappropriate.Changesin合適時(shí)審閱。酬金乃因應(yīng)一連串因素而變動(dòng)，包括remunerationarebasedonarangeoffactorsincludingtheGroup’s本集團(tuán)於本年度內(nèi)之業(yè)績(jī)、酬金於外部巿場(chǎng)之競(jìng)performance,thecompetitivenessofremunerationwiththeexternal爭(zhēng)力以及僱員個(gè)人之表現(xiàn)。僱員享有固定酬金，以market,andindividualemployee’sperformanceduringtheYear.及獲發(fā)酌情花紅及其他褔?yán)?包括醫(yī)療保險(xiǎn)、強(qiáng)制Employeeswereentitledtofixedremuneration,withdiscretionarybonusandotherbenefitsincludingmedicalinsurance,mandatory性公積金、購(gòu)股權(quán)及所有其他必要培訓(xùn))。providentfund,shareoptionsandallothernecessarytraining.1111Directors’andSeniorManagement’sBiographies董事及高級(jí)管理層履歷有關(guān)各董事及本集團(tuán)高級(jí)管理層之履歷詳情載於下文。BiographicaldetailsoftheDirectorsandofthesenior有關(guān)各董事及本集團(tuán)高級(jí)管理層之履歷詳情載於下文。theGrouparesetoutbelow.DIRECTORS執(zhí)行董事Mr.BAILong,aged32,isanexecutiveDirector.Mr.Baihasover13白龍先生，32歲，為執(zhí)行董事。白先生於銷售及營(yíng)yearsofexperienceinsalesandmarketing.Aftergraduatingfrom銷方面擁有逾13年經(jīng)驗(yàn)。於中學(xué)畢業(yè)後，白先生一secondaryschool,Mr.Baihasbeenworkingasamarketingmanager直於中國(guó)廣州擔(dān)任營(yíng)銷經(jīng)理及營(yíng)銷總監(jiān)，專注於andmarketingdirectorinGuangzhou,thePRC,focusingonnetwork網(wǎng)絡(luò)終端設(shè)計(jì)和網(wǎng)絡(luò)管理。白先生擁有管理網(wǎng)絡(luò)terminaldesignandnetworkmanagement.Mr.Baihasexperience終端數(shù)據(jù)、運(yùn)營(yíng)及管理網(wǎng)絡(luò)平臺(tái)、參與制定互聯(lián)網(wǎng)inmanagingthenetworkterminaldata,operatingandmanagingthe營(yíng)銷策略、促進(jìn)互聯(lián)網(wǎng)銷售、運(yùn)營(yíng)B2B平臺(tái)及培訓(xùn)networkplatform,participatinginsettingupthemarketingstrategy員工的經(jīng)驗(yàn)。白先生亦一直負(fù)責(zé)在中國(guó)市場(chǎng)進(jìn)行ontheinternetnetwork,promotingsalesontheinternetnetwork,operatingB2Bplatformandtrainingstaff.Mr.Baihasalsobeen市場(chǎng)研究。responsibleforconductingmarketresearchinthePRCmarket.Mr.HUANGQing,aged40,isanexecutiveDirector.Mr.Huang黃青先生，40歲，為執(zhí)行董事。黃先生於二零零三graduatedfromShanghaiLixinHigherCollegeofAccounting*(上年畢業(yè)於上海立信會(huì)計(jì)高等?？茖W(xué)校(現(xiàn)稱為上海立信會(huì)計(jì)高等?？茖W(xué)校)(nowknownasShanghaiLixinUniversity海立信會(huì)計(jì)金融學(xué)院)。黃先生於中國(guó)資訊科技行ofAccountingandFinance)*(上海立信會(huì)計(jì)金融學(xué)院)in2003.業(yè)之產(chǎn)品及銷售管理方面擁有逾六年經(jīng)驗(yàn)。自二Mr.Huanghasoversixyearsofexperienceinproductandsales零一七年至二零一九年期間，黃先生於一間主要managementintheinformationtechnologyindustryinChina.From於中國(guó)從事資訊科技及軟件開(kāi)發(fā)業(yè)務(wù)之公司擔(dān)任2017to2019,Mr.Huangoccupiedmanagerialroleinacompany管理職務(wù)。自二零一九年三月十四日至二零一九principallyengagedininformationtechnologyandsoftware年九月十日期間，黃先生擔(dān)任深圳市明華澳漢科developmentbusinessinChina.Duringtheperiodfrom14March技股份有限公司(一間於中國(guó)註冊(cè)成立之股份有2019to10September2019,Mr.Huangservedasanexecutive限公司，其已發(fā)行H股於聯(lián)交所GEM上市，股份代directorofShenzhenMingwahAohanHighTechnologyCorporationLimited*(深圳市明華澳漢科技股份有限公司),ajointstocklimited號(hào)：8301)之執(zhí)行董事。companyincorporatedinthePRCandtheissuedHSharesofwhichislistedonGEMoftheStockExchangewithstockcode8301.12SinoVisionWorldwideHoldingsLimited/ANNUALREPORT2022Directors’andSeniorManagement’sBiographies董事及高級(jí)管理層履歷Mr.LAIKinKongNelson,aged46,finishedhissecondaryeducationatSolomonCollegeMr.LAIKinKongNelson,aged46,finishedhissecondaryeducationatSolomonCollege(formerlyknownasSolomonInstitute),EdmontonA.B.Canadain1998.HestartedhiscareerasaRFIDmeshstructuringspecialistintheinformationtechnologysector.Thenhedevelopshiscareerinaboardrangeofindustriesinsalesandmanagement.PriortojoiningZenecom,healsogainedmanagementexperienceinotherlistedcompanyatsubsidiarylevel.Mr.Laihasextensiveexperienceinthesales,managementandstrategicplanningroleforover19years.HejoinedZenecominApril2021asadirector,andheisresponsibleforthedailymanagementofthesubsidiary.BetweenNovember2017andMarch2021,heworkedforZuverlassig(PRC)EnterprisesLtd(信唯動(dòng)力企業(yè)有限公司)inthecapacityofChiefStrategyOfficer,andwasmainlyresponsibleforstrategicplanninganddevelopme