目 錄 | 公司資料 | 2 | | --- | --- | | 董事報告 | 5 | | 管理層討論及分析 | 7 | | 董事會報告 | 21 | | 董事及高級管理層之簡介 | 37 | | 企業管治報告 | 39 | | 環境、社會及管治報告 | 63 | | 綜合財務報表 | | | 獨立核數師報告 | 94 | | 綜合損益及其他全面收益表 | 100 | | 綜合財務狀況表 | 101 | | 綜合權益變動表 | 103 | | 綜合現金流量表 | 105 | | 綜合財務報表附註 | 107 | | 五年財務概要 | 178 | 榮暉國際集團有限公司 二零二四年年報 公司資料 董事 執行董事 江江先生 （行政總裁） 吳磊先生 （首席財務官） 非執行董事 黃學斌先生 （主席） （附註 3 ） 柳松先生 陳麗屏女士 簡順明女士（附註 2 ） 提名委員會 黃學斌先生 （主席） （附註 3 ） 柳松先生 陳麗屏女士 簡順明女士（附註 2 ） 附註： (1) 於二零二四年十二月三十一日辭任 (2) 於二零二四年十月三十一日辭任 (3) 於二零二四年十二月六日獲委任 丁琳先生 康健先生 王振輝先生（附註 ...

（於百慕達註冊成立之有限公司） （股份代號：990） 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責，對其 準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容 而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 榮暉國際集團有限公司 榮暉國際集團有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈本公司及其附屬 公司（統稱「本集團」）截至二零二四年十二月三十一日止年度之經審核綜合財務業績，連 同二零二三年同期之比較數字如下： 綜合損益及其他全面收益表 截至二零二四年十二月三十一日止年度 | | | 二零二四年 | 二零二三年 | | --- | --- | --- | --- | | | 附註 | 港幣千元 | 港幣千元 | | 收入 | 3 | 40,913,965 | 55,376,948 | | 銷售成本 | | (39,881,451) | (53,596,299) | | 毛利 | | 1,032,514 | 1,780,649 | | 其他收入、收益及虧損 | | (135,648) | 197,622 | | 銷售及分銷開支 | | ...

T h e m o 榮 暉 國 際 集 團 有 限 公 司 (於百慕達註冊成立之有限公司)(股份代號：990) 2024 中 期 報 告 目錄 公司資料 2 簡明綜合財務報表 簡明綜合損益及其他全面收益表 5 | --- | --- | |----------------------|-------| | | | | | | | 簡明綜合財務狀況表 | 7 | | 簡明綜合權益變動表 | 9 | | 簡明綜合現金流量表 | 10 | | 簡明綜合財務報表附註 | 11 | | 管理層討論及分析 | 39 | | | | 其他資料 51 榮暉國際集團有限公司 二零二四年中期報告2 公司資料 | --- | --- | |-----------------------------------------------|-----------------------------| | | | | 董事 執行董事 江江先生 吳磊先生 | （行政總裁） （首席財務官） | | 非執行董事 丁琳先生 王振輝先生 康健先生 | | | 獨立非執行董事 柳松先生 簡順明女士 陳麗屏女士 | | | 審核委員會 簡順明女士 丁琳 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責, 對其準確性或完整性亦不發表任何聲明,並明確表示,概不對因本公告全部或任何部 分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 ome 榮 暉 國 際 集 團 有 限 公 司 (於百慕達註冊成立之有限公司) (股份代號：990) 截至二零二四年六月三十日止六個月之 中期業績公告 楽輝國際集團有限公司(「本公司」董事(「董事」) 會(「董事會」)欣然公佈本公司及其附 屬公司(統稱「本集團」截至二零二四年六月三十日止六個月(「中期期間」之未經審 核簡明綜合中期業績,連同二零二三年同期之比較數字。 簡 明 綜 合 損 益 及 其 他 全 面 收 益 表 截至二零二四年六月三十日止六個月 截至六月三十日止六個月 | --- | --- | --- | --- | |----------------------|-------|------------------------------------|------------------------------------| | | 附註 | 二零二四年 \n港幣千元 \n(未經審核) | ...

Revenue and Profit Performance - Revenue for the year 2023 increased by 42% to HKD 55,376,948,000 compared to HKD 39,090,928,000 in 2022[9] - Net profit attributable to owners of the company decreased slightly to HKD 1,200,955,000 in 2023 from HKD 1,206,822,000 in 2022[6] - Gross profit decreased to HKD 1,780,649,000 in 2023 from HKD 2,079,880,000 in 2022 due to reduced margins in commodity and fund trading activities[6] - Revenue from distribution, trade, and processing business increased to approximately HKD 54,526,362,000, up from HKD 38,050,665,000 in the previous year, primarily due to increased trading volume of silver and gold ingots[11] - Financial services revenue decreased to HKD 850,586,000 from HKD 1,040,263,000 due to reduced fund performance[11] - Revenue increased to HKD 55,376,948 thousand in 2023, up from HKD 39,090,928 thousand in 2022, representing a 41.7% growth[158] - Gross profit decreased to HKD 1,780,649 thousand in 2023 from HKD 2,079,880 thousand in 2022, a decline of 14.4%[158] - Net profit attributable to equity holders of the company was HKD 1,200,955 thousand in 2023, slightly down from HKD 1,206,822 thousand in 2022[158] - The company's net profit for the year 2023 was HKD 1,200,955,000, compared to HKD 1,206,822,000 in 2022[161] - The total comprehensive income for 2023 was HKD 1,129,092,000, a decrease from HKD 1,099,023,000 in 2022[161] Business Segment Performance - Distribution and trading business segment profit before interest and tax decreased by 8% to HKD 1,087,072,000 in 2023 from HKD 1,175,902,000 in 2022[6] - Financial services segment profit before interest and tax decreased by 33% to HKD 320,538,000 in 2023 from HKD 479,728,000 in 2022[6] - Iron ore sales contributed HKD 18,508,971,000 to revenue in 2023, up from HKD 17,950,441,000 in 2022[10] - Silver and gold bar sales more than doubled to HKD 25,337,910,000 in 2023 from HKD 12,349,475,000 in 2022[10] Financial Position and Assets - The company's net current assets increased to HKD 6,407,573,000 in 2023 from HKD 5,135,547,000 in 2022, and net assets rose to HKD 7,269,828,000 from HKD 5,908,953,000[31] - The company's outstanding loans and borrowings decreased significantly to HKD 4,337,000 in 2023 from HKD 165,564,000 in 2022[31] - The company's unused bank credit facilities amounted to approximately USD 428,403,000 (equivalent to HKD 3,341,543,000) in 2023, up from USD 323,917,000 (equivalent to HKD 2,526,553,000) in 2022[31] - Capital expenditures for the year were HKD 14,284,000, down from HKD 29,463,000 in 2022, primarily for property, plant, and equipment[31] - The company's equity attributable to shareholders increased to HKD 6,198,499,000 in 2023 from HKD 4,584,488,000 in 2022[33] - Total assets increased to HKD 15,443,384 thousand in 2023 from HKD 12,806,572 thousand in 2022, a growth of 20.6%[159] - Cash and bank balances rose to HKD 5,310,281 thousand in 2023, up from HKD 4,030,651 thousand in 2022, a 31.7% increase[159] - Equity attributable to equity holders of the company grew to HKD 6,198,499 thousand in 2023 from HKD 4,584,488 thousand in 2022, a 35.2% increase[160] - Non-current assets increased to HKD 887,745 thousand in 2023 from HKD 810,111 thousand in 2022, a 9.6% growth[159] - Current liabilities rose to HKD 9,035,811 thousand in 2023 from HKD 7,671,025 thousand in 2022, an increase of 17.8%[159] - The company's accumulated profits as of December 31, 2023, were HKD 3,971,992,000, up from HKD 2,771,037,000 in 2022[161] - The company's total equity as of December 31, 2023, was HKD 7,269,828,000, compared to HKD 5,908,953,000 in 2022[161] Cash Flow and Financing - The cash flow from operating activities in 2023 was HKD 3,071,242,000, a decrease from HKD 6,646,315,000 in 2022[163] - The company's cash and bank balances decreased by HKD 1,053,896,000 in 2023, compared to a decrease of HKD 334,348,000 in 2022[163] - The company's trade payables and bills payable increased by HKD 2,932,174,000 in 2023, compared to an increase of HKD 5,183,084,000 in 2022[163] - The company's accounts payable increased by HKD 1,014,329,000 in 2023, compared to an increase of HKD 1,044,894,000 in 2022[163] - The company's contract liabilities increased by HKD 98,828,000 in 2023, compared to a decrease of HKD 327,893,000 in 2022[163] - Investment activities generated a net cash outflow of HKD 181.44 million in 2023, compared to HKD 248.66 million in 2022[164] - The company received dividends from an associate amounting to HKD 14.39 million in 2023, which was not present in 2022[164] - Partial disposal of an associate resulted in proceeds of HKD 42.07 million in 2023[164] - Restricted deposits increased by HKD 223.62 million in 2023, compared to a decrease of HKD 32.11 million in 2022[164] - Financing activities resulted in a net cash outflow of HKD 2.93 billion in 2023, compared to HKD 4.46 billion in 2022[164] - Repayment of trust receipt loans and bank borrowings amounted to HKD 2.45 billion in 2023, down from HKD 4.62 billion in 2022[164] - Cash and cash equivalents decreased by HKD 39.56 million in 2023, compared to an increase of HKD 1.93 billion in 2022[164] Risks and Compliance - The company faces significant risks from commodity price fluctuations, which can impact revenue and profitability[24] - The company is exposed to currency exchange rate risks, particularly from transactions denominated in RMB[25] - The company monitors counterparty credit and performance risks, using credit enhancement products like letters of credit to mitigate risks[26] - The company is subject to legal, regulatory, and compliance risks, including potential financial losses from non-compliance with laws and regulations[28] - The company has established a risk management system to identify, assess, and manage risks related to its business and operations, with no significant risks identified in 2023[100][101] - The internal control system is based on the COSO 2013 framework, ensuring operational efficiency, reliable financial reporting, and compliance with laws and regulations[102] - The company has implemented an insider information policy to ensure accurate and timely disclosure, with access restricted to employees on a need-to-know basis[102] - An independent consultant reviewed the company's internal control system, including financial, operational, and compliance controls, and found it to be effective and sufficient[103] - The company does not have an internal audit function but relies on external independent professionals for cost-effectiveness, with annual reviews to assess the need for such a function[103] Corporate Governance and Board Activities - The Board of Directors is responsible for leading and monitoring the company, overseeing business operations, strategic decisions, and performance, with daily management delegated to senior management[82] - The Board of Directors held 7 meetings in 2023 to discuss the overall strategy, operations, and financial performance of the group[87] - The Audit Committee, Remuneration Committee, and Nomination Committee held 3, 1, and 1 meetings respectively in 2023[87] - All directors attended 7 out of 7 Board meetings, with the exception of one executive director who resigned on April 30, 2023[88] - The company secretary participated in at least 15 hours of relevant professional training in 2023 to update skills and knowledge[91] - The Chairman position has been vacant since April 1, 2016, with the CEO temporarily acting as Chairman throughout 2023[92] - All directors participated in continuous professional development by attending or referencing training courses and materials related to the group's business, corporate governance, and regulations[89] - The Board consists of 9 directors: 3 executive directors, 3 non-executive directors, and 3 independent non-executive directors[86] - The company has adopted the Model Code for Securities Transactions by Directors of Listed Issuers, and all directors confirmed compliance with the code for the entire year of 2023[85] - The company secretary attended all regular Board meetings in 2023 and provided advice on corporate governance and statutory compliance matters when necessary[87] - All directors have access to the company secretary's opinions and services to ensure compliance with Board procedures and applicable rules and regulations[87] - The remuneration range for directors and senior management in 2023 varied from HKD 0 to HKD 20,000,000, with 4 individuals earning between HKD 0 to HKD 1,000,000 and 1 individual earning between HKD 19,500,001 to HKD 20,000,000[94] - The audit committee held three meetings in 2023 to review annual and interim results, assess financial reporting procedures, and provide recommendations on risk management and internal control systems[97] - The company's auditor, Zhonghui Anda CPA Limited, received HKD 1,390,000 for audit services and HKD 250,000 for non-audit services in 2023, representing an increase from HKD 1,230,000 and HKD 241,000 respectively in 2022[98] - The board of directors consists of 8 members, including 6 male and 2 female directors, with a focus on gender diversity in succession planning[96] - The nomination committee has adopted a board diversity policy, achieving measurable objectives in 2023, and will continue to review the policy to ensure its effectiveness[95] - The remuneration committee reviewed the company's remuneration policy and evaluated the performance of executive directors and senior management in 2023, providing recommendations on specific remuneration packages[93] Environmental, Social, and Governance (ESG) - The company implemented environmental sustainability measures, including energy efficiency and waste reduction initiatives[74] - The company's ESG report covers environmental and social performance for the year 2023, including key performance indicators (KPI) for its operations in Hong Kong, Shanghai, Singapore, Shandong, and Guangxi[114] - The company follows the "importance," "quantification," and "consistency" principles in preparing its ESG report, ensuring transparency and comparability of data[115][117][118] - The board oversees the company's ESG strategy and risk management, regularly assessing the effectiveness of sustainability measures[119] - The company engages with stakeholders to understand their concerns and expectations, using this feedback to improve ESG governance and performance[119][121] - The company has implemented measures to reduce greenhouse gas emissions, including replacing unnecessary overseas travel with phone/video conferences and prioritizing direct flights when travel is necessary[126] - The company has reduced water usage intensity per employee from 262.91 cubic meters to 173.53 cubic meters, a total reduction of 34%[128] - The company adheres to the "3Rs" principle (Reduce, Reuse, Recycle) for waste management, including double-sided printing and reducing the use of disposable products[127] - The company has taken energy-saving measures such as installing energy-efficient bulbs, using natural light, and monitoring monthly electricity consumption[128] - The company collects and processes all waste, including hazardous waste like ink cartridges and batteries, in compliance with relevant laws[127] - The company prioritizes the use of water-efficient equipment, such as dual-flush toilets and infrared sensor faucets, to minimize water usage[128] - The company conducts regular employee training and seminars to ensure occupational health and safety[123] - The company engages with stakeholders through various channels, including surveys and third-party ESG importance maps, to identify and prioritize ESG issues[125] - The company maintains compliance with environmental laws and regulations, such as Hong Kong's Air Pollution Control Ordinance and Singapore's Environmental Protection and Management Act[126] - The company has reduced emissions from business vehicles by maintaining proper tire pressure and turning off idle engines[126] - The company has identified and prioritized climate-related risks, such as increased extreme weather events, which could raise operational costs and impact employee health and safety[129] - The company has implemented measures to mitigate climate-related risks, including regular communication with stakeholders and maintaining adequate resources for crisis management[129] - The company adheres to labor laws and regulations in Hong Kong, China, and Singapore, ensuring fair and transparent recruitment and promotion processes[130] - The company provides competitive compensation packages, including performance-based bonuses, and offers various types of leave and retirement benefits[131] - The company emphasizes employee development through training opportunities, including onboarding, internal, specialized, cross-departmental, and overseas training[131] - The company maintains a 5-day workweek and ensures adequate rest time for employees, with clear terms on working hours and leave in employment contracts[132] - The company has established emergency policies and conducts regular drills to enhance employee awareness and preparedness for accidents[132] - The company uses a supplier credit rating system to evaluate and select suppliers, prioritizing those with better performance and sustainability practices[133] - The company has 15 suppliers from Singapore, 3 from Hong Kong, 16 from China, and 15 from other countries, including Australia and South Africa[133] - The company has not received any customer complaints or product recalls related to health and safety issues during the year[134] - Total greenhouse gas emissions increased to 16,320,158 kg CO2e in 2023, up from 10,703,588 kg CO2e in 2022[138] - Direct emissions (Scope 1) rose to 26,202 kg CO2e in 2023, compared to 17,015 kg CO2e in 2022[138] - Indirect emissions (Scope 2) increased to 16,261,446 kg CO2e in 2023, up from 10,664,603 kg CO2e in 2022[138] - Total energy consumption grew to 24,486 MWh in 2023, compared to 20,317 MWh in 2022[141] - Electricity consumption rose to 24,375 MWh in 2023, up from 20,243 MWh in 2022[141] - Total water usage decreased to 66,637 m³ in 2023, down from 92,543 m³ in 2022[141] - Employee turnover rate increased to 20% in 2023, compared to 13% in 2022[143] - Male employee turnover rate rose to 23% in 2023, up from 14% in 2022[143] - Average training hours per employee increased to 4.7 hours in 2023, compared to 3.13 hours in 2022[144] - Senior-level employees completed an average of 8.19 hours of training in 2023, up from 4.43 hours in 2022[144] - Total direct (Scope 1) and energy indirect (Scope 2) greenhouse gas emissions and their intensity are disclosed, with detailed data available in the Key Performance Indicators (KPI) section[145] - Total harmful waste generated and its intensity (if applicable) are reported, with specific figures provided in the KPI section[145] - Total non-harmful waste generated and its intensity (if applicable) are disclosed, with detailed data available in the KPI section[145] - Total energy consumption by type (direct and/or indirect) and its density are reported, with specific figures provided in the KPI section[145] - Total water consumption and its density are disclosed, with detailed data available in the KPI section[145] - Total number of employees is categorized by gender, employment type, age group, and region, with specific figures provided in the KPI section[148] - Employee turnover rate is categorized by gender, age group, and region, with detailed data available in the KPI section[148] - Number of work-related fatalities and the ratio over the past three years, including the reporting year, are disclosed, with specific figures provided in the KPI section[148] - Number of lost workdays due to work-related injuries is reported, with detailed data available in the KPI section[148] - Training rate of employees by gender and employment type, as well as average training hours per employee, are disclosed, with specific figures provided in the KPI section[149] Financial Reporting and Auditing - The company's financial statements were prepared in accordance with Hong Kong Financial Reporting Standards and the Hong Kong Companies Ordinance[151] - The audit was conducted in accordance with Hong Kong Standards on Auditing, and the auditor believes the audit evidence obtained is sufficient and appropriate to provide a basis for the opinion[152] - The company's directors are responsible for the preparation of true and fair financial statements and for ensuring necessary internal controls are in place[156] - The auditor's responsibility is to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether due to fraud or error[157] - The auditor evaluated the company's procedures for

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部 份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 榮暉國際集團有限公司 （於百慕達註冊成立之有限公司） （股份代號：990） 截至二零二三年十二月三十一日止年度之 年度業績公告 榮暉國際集團有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈本公司及其附 屬公司（統稱「本集團」）截至二零二三年十二月三十一日止年度之經審核綜合財務業 績，連同二零二二年同期之比較數字如下： 綜合損益及其他全面收益表 截至二零二三年十二月三十一日止年度 | --- | --- | --- | --- | |---------------------------------------|-------|---------------------------|-------------------------| | | | 二零二三年 | 二零二二年 | | | 附註 | 港幣千元 | 港幣千元 | | 收入 銷售成本 | 3 | 55,376,948 (53,596 ...

.879744 o m o 榮暉國際集團有限公司 STC 3543.68 3543.68 254.879744 25314 3543.68 254.8 - 11 4 2013 2014 2015 2016 2017 2018 2019 (於百慕達註冊成立之有限公司)(股份代號 : 990) 00% 1000 100 10 204 205 222 2020 2021 .879744 6 254.37 25314 2023 中 期 報 告 20- 目錄 公司資料 2 簡明綜合財務報表 201 2010 簡明綜合損益及其他全面收益表 5 | --- | --- | |----------------------|-------| | | | | | | | 簡明綜合財務狀況表 | 7 | | 簡明綜合權益變動表 | 9 | | 簡明綜合現金流量表 | 10 | | 簡明綜合財務報表附註 | 11 | | 管理層討論及分析 | 39 | | | | 其他資料 49 榮暉國際集團有限公司 二零二三年中期報告2 公司資料 董事 執行董事 江江先生（行政總裁） 吳磊先生（首席財務官） 陳晶女士（附註1） 非執行董事 丁琳先 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部 分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 榮暉國際集團有限公司 （於百慕達註冊成立之有限公司） （股份代號：990） 截至二零二三年六月三十日止六個月之 中期業績公告 榮暉國際集團有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈本公司及其附 屬公司（統稱「本集團」）截至二零二三年六月三十日止六個月（「中期期間」）之未經審 核簡明綜合中期業績，連同二零二二年同期之比較數字。 簡明綜合損益及其他全面收益表 截至二零二三年六月三十日止六個月 | --- | --- | --- | --- | |----------------------------------------------|----------|-------------------------------------------------------------------------------------------------|------------------ ...

T h e m e 榮暉國際集團有限公司 (於百慕達註冊成立之有限公司)(股份代號：990) HOULERS OF LOLE STOLE THE THE CHILLE HILL HE OF . STATUTION CELLOUDS A WITH OF THE OWNER 2022 年 報 1 榮暉國際集團有限公司 二零二二年年報 目錄 公司資料 2 董事報告 5 管理層討論及分析 7 董事會報告 15 董事及高級管理層之簡介 34 企業管治報告 37 環境、社會及管治報告 50 綜合財務報表 獨立核數師報告 68 綜合損益及其他全面收益表 72 綜合財務狀況表 73 綜合權益變動表 75 綜合現金流量表 76 綜合財務報表附註 78 五年財務概要 156 榮暉國際集團有限公司 二零二二年年報2 董事 公司資料 執行董事 江江先生（行政總裁） 吳磊先生（首席財務官） 陳晶女士 非執行董事 丁琳先生 王振輝先生 康健先生 獨立非執行董事 柳松先生 簡順明女士 陳麗屏女士（附註2） 吳世明先生（附註1） 審核委員會 簡順明女士（主席） 丁琳先生 陳麗屏女士（附註2） 吳世明先生（附註1） 薪酬委員會 簡順明女士（主 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部 份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 榮暉國際集團有限公司 （於百慕達註冊成立之有限公司） （股份代號：990） 截至二零二二年十二月三十一日止年度之 年度業績公告 榮暉國際集團有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈本公司及其附 屬公司（統稱「本集團」）截至二零二二年十二月三十一日止年度之經審核綜合財務業 績，連同二零二一年同期之比較數字如下： 綜合損益及其他全面收益表 截至二零二二年十二月三十一日止年度 | --- | --- | --- | --- | |--------------------------------------------------|-------|-------------------------------|--------------------------| | | | 二零二二年 | 二零二一年 | | 收入 | 附註 | 港幣千元 | 港幣千元 | | | 3 | 39,090, ...