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1、2024ANNUAL REPORT 年報2024ai174036583635_157 Natural Beauty 2024AR-Cover-14.4mm Output.pdf 1 24/2/2025 10:57:18Mission StatementNatural Beauty is dedicated to cultivate our staff,customers,students and franchisees to appreciate our education,products and services,which are the mission and belief of th
2、e brand and to make modern ladies beautiful,confident and wealthy.我們致力於使員工、顧客、學員及加盟老師們存著一份感恩的心來到自然美，學習自然美容術及使用自然美產品及服務，這都是東森自然美這個品牌一直以來的使命與信念，幫助無數女性建立美麗、自信及財富。ContentsCorporate Information公司資料2Financial Highlights財務摘要8Management Discussion and Analysis管理層討論及分析12Report on Corporate Governance企業管治報告25
3、Directors and Senior Management Profiles董事及高級管理層履歷51Directors Report董事會報告書57Independent Auditors Report獨立核數師報告書92Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表102Consolidated Statement of Financial Position綜合財務狀況報表104Consolidated Statement of Changes in Equity綜合權
4、益變動表106Consolidated Statement of Cash Flows綜合現金流量表107Notes to the Consolidated Financial Statements綜合財務報表附註109Corporate Information公司資料(As at 24 February 2025(“the Latest Practicable Date”)（於二零二五年二月二十四日（最後實際可行日期）2Natural Beauty Bio-Technology Limited Annual Report 2024BOARD OF DIRECTORSExecutive Dir
5、ectorsDr.LEI Chien (alias Joanna LEI)(Chairperson)Mr.LIN Chia-WeiMs.LIN Yen-LingNon-executive DirectorsMs.LIN Shu-HuaMr.CHEN Shou-HuangIndependent Non-executive DirectorsMr.CHEN Ruey-Long (alias Steve CHEN)Mr.YANG Shih-ChienMr.LIN Tsalm-Hsiang (alias William LIN)AUTHORISED REPRESENTATIVESMr.LIN Chia
6、-WeiMs.MOK Ming Wai (resigned on 28 October 2024)Ms.KWOK Yin Ting (appointed on 28 October 2024)COMPANY SECRETARYMs.MOK Ming Wai(FCG,HKFCG)(resigned on 28 October 2024)Ms.KWOK Yin Ting(FCG,HKFCG)(appointed on 28 October 2024)MEMBERS OF THE AUDIT COMMITTEEMr.CHEN Ruey-Long(alias Steve CHEN)(Chairman)
7、Ms.LIN Shu-HuaMr.YANG Shih-ChienMr.LIN Tsalm-Hsiang(alias William LIN)董事會執行董事雷倩博士（主席）林家偉先生林燕玲女士非執行董事林淑華女士陳守煌先生獨立非執行董事陳瑞隆先生楊世緘先生林蒼祥先生法定代表林家偉先生莫明慧女士（於二零二四年十月二十八日辭任）郭彥廷女士（於二零二四年十月二十八日獲委任）公司秘書莫明慧女士(FCG,HKFCG)（於二零二四年十月二十八日辭任）郭彥廷女士(FCG,HKFCG)（於二零二四年十月二十八日獲委任）審核委員會成員陳瑞隆先生（主席）林淑華女士楊世緘先生林蒼祥先生3二零二四年年報 自然美生物科技
8、有限公司 Corporate Information公司資料(As at 24 February 2025(“the Latest Practicable Date”)（於二零二五年二月二十四日（最後實際可行日期）薪酬委員會成員林蒼祥先生（主席）雷倩博士林家偉先生陳瑞隆先生楊世緘先生執行委員會成員雷倩博士（主席）林家偉先生林燕玲女士林淑華女士陳守煌先生提名委員會成員楊世緘先生（主席）雷倩博士林家偉先生陳瑞隆先生林蒼祥先生註冊辦事處P.O.Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands香港主要營業地點香港銅鑼灣希慎道33 號利園一期19
9、 樓1916 室MEMBERS OF THE REMUNERATION COMMITTEEMr.LIN Tsalm-Hsiang(alias William LIN)(Chairman)Dr.LEI Chien (alias Joanna LEI)Mr.LIN Chia-WeiMr.CHEN Ruey-Long(alias Steve CHEN)Mr.YANG Shih-ChienMEMBERS OF THE EXECUTIVE COMMITTEEDr.LEI Chien (alias Joanna LEI)(Chairperson)Mr.LIN Chia-WeiMs.LIN Yen-Ling
10、 Ms.LIN Shu-HuaMr.CHEN Shou-HuangMEMBERS OF THE NOMINATION COMMITTEEMr.YANG Shih-Chien(Chairman)Dr.LEI Chien(alias Joanna LEI)Mr.LIN Chia-Wei Mr.CHEN Ruey-Long(alias Steve CHEN)Mr.LIN Tsalm-Hsiang(alias William LIN)REGISTERED OFFICEP.O.Box 309Ugland HouseGrand CaymanKY1-1104Cayman IslandsPRINCIPAL P
11、LACE OF BUSINESS IN HONG KONGRoom 1916,19/FLee Garden One33 Hysan AvenueCauseway BayHong Kong4Natural Beauty Bio-Technology Limited Annual Report 2024Corporate Information公司資料(As at 24 February 2025(“the Latest Practicable Date”)（於二零二五年二月二十四日（最後實際可行日期）核數師羅申美會計師事務所於香港法例第588 章 財務匯報局條例 下的 註冊公眾利益實體核數師香港
12、銅鑼灣恩平道28號利園二期29樓香港法律之法律顧問競天公誠律師事務所有限法律責任合夥香港中環皇后大道中15號 置地廣場公爵大廈32樓3203至3207室主要股份過戶登記處 Maples Fund Services(Cayman)LimitedPO Box 1093,Boundary HallCricket SquareGrand Cayman,KY1-1102Cayman Islands香港股份過戶登記分處香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712-1716號舖上市資料香港聯合交易所有限公司股份代號：00157主要往來銀行香港上海滙豐銀行有限公司香港皇后大道中1號
13、AUDITORSRSM Hong KongPublic Interest Entity Auditor registered in accordance with the Financial Reporting Council Ordinance(Chapter 588 of the Laws of Hong Kong)29th Floor,Lee Garden Two28 Yun Ping RoadCauseway BayHong KongLEGAL ADVISERS AS TO HONG KONG LAWSJingtian&Gongcheng LLP Suites 3203-3207,32
14、/FEdinburgh Tower,The Landmark15 Queens Road Central Hong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENTMaples Fund Services(Cayman)LimitedPO Box 1093,Boundary HallCricket SquareGrand Cayman,KY1-1102 Cayman IslandsHONG KONG BRANCH SHARE REGISTRARComputershare Hong Kong Investor Services LimitedSh
15、ops 1712-171617th Floor,Hopewell Centre183 Queens Road EastWan ChaiHong KongLISTING INFORMATIONThe Stock Exchange of Hong Kong LimitedStock Code:00157PRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation Limited1 Queens Road CentralHong Kong5二零二四年年報 自然美生物科技有限公司 Corporate Information公司資料(As
16、at 24 February 2025(“the Latest Practicable Date”)（於二零二五年二月二十四日（最後實際可行日期）京城商業銀行股份有限公司台灣台北敦化北路167號8樓中國信託商業銀行股份有限公司台灣台北經貿二路168號8樓招商銀行股份有限公司上海市分行靜安寺支行中國上海北京西路1465號交通銀行股份有限公司上海市分行芷江路支行中國上海芷江西路377號中國信托商業銀行股份有限公司上海分行中國上海市世紀大道100號上海環球金融中心27F網址www.ir- Town Bank Co.,Ltd.8F,No.167,Dunhua N.Rd.TaipeiTaiwanCTBC
17、 BANK Co.,Ltd.8F,No.168,Jingmao 2nd RoadTaipeiTaiwanChina Merchants Bank Co.,Ltd.Shanghai Branch,Jingansi Sub-branch1465 Beijing Road(W)ShanghaiThe PRCBank of Communications Co.,Ltd.Shanghai Branch,Zhijiang Sub-branch377 West Zhijiang RoadShanghaiThe PRCCTBC BANK Co.,Ltd.Shanghai Branch27F Shanghai
18、World Financial Center100 Central AvenueShanghaiThe PRCWEBSITEwww.ir- Beauty Bio-Technology Limited Annual Report 2024Financial Highlights財務摘要A summary of the selected financial date of Natural Beauty Bio-Technology Limited(the“Company”)and its subsidiaries(collectively the“Group”)for the last five
19、financial years,is set out as below:自然美生物科技有限公司（本公司）及其子公司（合稱 本集團）過去五個財務年度的財務數據摘要如下：Selected Financial Data財務數據摘要二零二零年二零二一年二零二二年二零二三年二零二四年HK$000(except per share data)千港元（每股數據除外）財政年度財政年度財政年度財政年度財政年度FY2020FY2021FY2022FY2023FY2024 Revenue收入410,673487,810335,880336,015353,651Cost of sales銷售成本170,248181,
20、812146,750135,670151,321Gross profit毛利240,425305,998189,130200,345202,330Operating profit/(loss)經營溢利（虧損）10,64150,480(19,205)(3,738)(97,162)Profit/(loss)for the year本年度溢利（虧損）7,75835,264(30,472)(15,111)(103,615)Dividends股利6,0066,006000Basic Earning/(loss)Per Share (HK$)每股基本盈利（虧損）（港元）$0.0039$0.0176($0.
21、0152)($0.0075)($0.0518)Dividend Per Share(DPS)(HK$)每股股利（港元）$0.0030$0.0030$0$0$0Total assets總資產831,972930,444872,309872,434772,931Net asset value資產淨值611,230657,918597,462574,524447,593Return on Equity(ROE)股本回報1.3%5.4%(5.1%)(2.6%)(23.1%)Return on Assets(ROA)資產回報0.9%3.8%(3.5%)(1.7%)(13.4%)9二零二四年年報 自然美生
22、物科技有限公司 Financial Highlights財務摘要TURNOVER BYACTIVITIES BREAKDOWN(%)按業務劃分之營業額(%)TURNOVER BYSEGMENT BREAKDOWN(%)按分部劃分之營業額(%)1.8%Others其他0.9%Service服務26.0%TW台灣72.2%The PRC中國大陸99.1%Product產品 Natural Beauty Bio-Technology Limited Annual Report 202412Management Discussion and Analysis管理層討論及分析FINANCIAL REVI
23、EWOverviewRevenue of the Group in 2024 increased by 5.2%to HK$353.7 million compared to HK$336.0 million in 2023.The increase was mainly due to an increase of HK$18.5 million in product sales,such segment contributed to 99.1%of the Groups total revenue.Revenue in the PRC market increased by 7.3%from
24、 HK$237.8 million in 2023 to HK$255.2 million in 2024.Revenue in the Taiwan market in 2024 increased by 8.7%to HK$92.1 million as compared to HK$84.7 million in 2023.Revenue from other regions,including Hong Kong,Malaysia,decreased by 52.9%from HK$13.5 million in 2023 to HK$6.4 million in 2024.Contr
25、ibution from these regions remained at an insignificant level of just 1.8%of the Groups revenue.The Groups overall gross profit margin decreased from 59.6%in 2023 to 57.2%in 2024 mainly due to the changes in revenue mix of products bundling in the PRC market.Revenue by activities按業務劃分之營業額20242023Cha
26、nges二零二四年二零二三年變動HK$000%HK$000%HK$000%千港元%千港元%千港元%Products產品350,38899.1%331,94398.8%18,4455.6%Services服務3,2630.9%4,0721.2%(809)(19.9%)Total總計353,651100.0%336,015100.0%17,6365.2%財務回顧概況本集團之營業額由二零二三年的336,000,000港元增加5.2%至二零二四年的353,700,000港元。有關增加主要由於產品銷售增加18,500,000港元，該分部佔本集團總營業額的99.1%。中 國 大 陸 市 場 之 營 業 額
27、 由 二 零 二 三 年 的237,800,000港元增加7.3%至二零二四年的255,200,000港元；台灣市場之營業額則由二零二三年的84,700,000港元增加8.7%至二零二四年的92,100,000港元。其他地區（包括香港、馬來西亞）之營業額減少52.9%，由二零二三年之13,500,000港元減少至二零二四年之6,400,000港元。該等地區對本集團營業額之貢獻維持輕微，僅佔本集團營業額1.8%。本集團之整體邊際毛利率由二零二三年的59.6%下降至二零二四年的57.2%，主要由於大陸地區銷售的產品收入組合發生變化所致。13二零二四年年報 自然美生物科技有限公司 Managemen
28、t Discussion and Analysis管理層討論及分析FINANCIAL REVIEW(Continued)ProductsThe Group is principally engaged in manufacturing and sales of a range of products,including skin care,beauty and aroma-therapeutic products,health supplements and make-up products under the“Natural Beauty”brand and beauty apparatus
29、.Product sales are the Groups key revenue source and primarily generated from franchised spas,online and other sales platforms,self-owned spas and concessionary counters at department stores.Product sales in 2024 amounted to HK$350.4 million,or 99.1%of the Groups total revenue,representing an increa
30、se of HK$18.5 million or by 5.6%when compared to product sales of HK$331.9 million in 2023.The increase in product sales was mainly driven by the increase in revenue in such segment in the PRC market by 7.9%to HK$252.7 million in 2024 as compared to HK$234.3 million in 2023.ServicesService income is
31、 derived from our self-owned spas services,medical cosmetology services,training and other services.The Group provides skin treatment,beauty and spa services through its self-owned spas.The Groups strategy is to establish self-owned spas as model outlets in strategic locations to stimulate franchise
32、es to join in.As at 31 December 2024,the Group has three self-owned spas in the PRC and two self-owned spas in Malaysia.The Group does not share any service income generated from spas run by franchisees under its current franchise arrangements.In 2024,service income decreased by 19.9%to HK$3.3 milli
33、on as compared to HK$4.0 million in 2023.Service income服務收益20242023Changes二零二四年二零二三年變動HK$000%HK$000%HK$000%千港元%千港元%千港元%Training income培訓收益00.00%10.03%(1)(100.0%)Spa/Medical cosmetology service income水療服務醫療美容 服務收益3,263100.00%3,91096.02%(647)(16.6%)Others其他00%1613.95%(161)(100.0%)Total總計3,263100.0%4,0
34、72100.0%(809)(19.9%)財務回顧（續）產品本集團主要以 自然美 品牌製造及銷售護膚產品、美容及精油產品、健康食品及化妝品等各式各樣產品及美容儀器。產品銷售為本集團主要收入來源，且主要源自加盟水療中心、在線及其他銷售平台、自資經營水療中心及百貨公司專櫃。二零二四年之產品銷售額達350,400,000港元（或佔本集團總收入99.1%），較二零二三年之產品銷售額達331,900,000港元增加18,500,000港元或5.6%。產品銷售增加主要由於二零二四年該分部於中國大陸市場之營業額較去年同期之234,300,000港元增加7.9%至252,700,000港元。服務服務收益源自自資
35、經營水療中心服務、醫療美容服務、培訓及其他服務。本集團透過其自資經營水療中心提供肌膚護理、美容及水療服務。本集團之策略乃於戰略位置將自資經營水療中心打造成模範門店，以刺激加盟商的整體銷售並吸引新加盟商。於二零二四年十二月三十一日，本集團在中國大陸擁有三家自資經營水療中心，並在馬來西亞擁有二家自資經營水療中心。按現行加盟經營安排，本集團不能分佔加盟商經營水療中心所得之任何服務收益。於二零二四年，服務收益較二零二三年之4,000,000港元減少19.9%至3,300,000港元。Management Discussion and Analysis管理層討論及分析14Natural Beauty B
36、io-Technology Limited Annual Report 2024財務回顧（續）中國大陸市場本集團於中國大陸市場之營業額較二零二三年之237,800,000港元增加7.3%至二零二四年之255,200,000港元，有關增加主要由產品銷售額增加所致。產品銷售毛利率從二零二三年之60.9%下降至二零二四年之58.8%。主要原因為：大陸地區銷售的產品收入組合發生變化所致。台灣市場本集團於台灣市場之營業額由二零二三年之84,700,000港元增加8.7%至二零二四年之92,100,000港元。自然美台灣的銷售額增加主要受台灣市場的加盟通路、電話行銷通路的產品銷售收入增加所致。產品銷售毛利
37、率由二零二三年之53.5%上漲至二零二四年之53.7%。主要原因為業務通路的變化導致收入組合發生變化所致。得益於東森國際股份有限公司（東森集團）之營運策略，自然美產品透過東森旗下的分銷通路銷售。於二零二四年，台灣市場的電視購物、電子商務、電話行銷通路產品銷售收入對本集團貢獻達18,600,000港元，佔台灣地區產品銷售額之20.2%。FINANCIAL REVIEW(Continued)The PRC MarketThe Groups revenue in the PRC market increased by 7.3%in 2024 to HK$255.2 million as compar
38、ed with HK$237.8 million in 2023.The increase was mainly due to an increase in the sales of products.Gross margin on product sales decreased from 60.9%in 2023 to 58.8%in 2024.The key reason to the aforementioned changes is:the changes in revenue mix of products bundling in the PRC market.Taiwan Mark
39、etThe Groups revenue in the Taiwan market increased by 8.7%from HK$84.7 million in 2023 to HK$92.1 million in 2024.The increase in sales in the Taiwan market was mainly attributable to the increase in revenue from product sales through Franchise channel and telemarketing channels in the Taiwan marke
40、t.Gross profit margin on product sales increased from 53.5%in 2023 to 53.7%in 2024.The key reason of the increase in gross margin is the changes in business channels,which in turn changed the revenue mix.Benefited from the operation strategy of Eastern Media International Corporation(“EMIC”)Group,th
41、e Groups products were sold through the distribution channels of EMIC.In 2024,sales revenue from TV shopping,E-commerce and telemarketing channels in the Taiwan market contributed HK$18.6 million to the Group,accounting for 20.2%of the product sales in Taiwan.Revenue by geographical region按地域劃分之營業額2
42、0242023Changes二零二四年二零二三年變動HK$000HK$000HK$000%千港元千港元千港元%PRC中國大陸Products產品252,749234,25418,4957.9%Services服務2,4273,496(1,069)(30.6%)PRC Total中國大陸總計255,176237,75017,4267.3%Taiwan台灣Products產品92,01384,7467,2678.6%Services服務8888 Taiwan Total台灣總計92,10184,7467,3558.7%Others其他Products產品5,62612,943(7,317)(56.
43、5%)Services服務74857617229.9%Others Total其他總計6,37413,519(7,145)(52.9%)Management Discussion and Analysis管理層討論及分析15二零二四年年報 自然美生物科技有限公司 FINANCIAL REVIEW(Continued)Other income and other gainsOther income and other gains decreased by 46.4%from HK$7.9 million in 2023 to HK$4.2 million in 2024.Other income
44、 and other gains in 2024 mainly comprised rental income from properties and equipment,interest income and government grants of HK$1.7 million,HK$0.8 million and HK$0.4 million respectively.Selling and administrative expensesDistribution and selling expenses as a percentage of the Groups revenue incr
45、eased to 48.4%in 2024 compared with 42.3%in 2023.The distribution and selling expenses increased by HK$28.8 million from HK$142.2 million in 2023 to HK$171.0 million in 2024.Staff costs in relation to distribution work increased by HK$11.0 million to HK$77.5 million in 2024 from HK$66.5 million in 2
46、023.Other key expenses included advertising expenses of HK$32.5 million,legal and professional fees of HK$14.2 million,depreciation and amortisation charges of HK$12.7 million,travelling and entertainment charges of HK$10.5 million,transportation charges of HK$7.6 million and rental expenses of HK$2
47、.9 million in 2024.Total administrative expenses increased by HK$14.4 million,to HK$80.4 million in 2024 as compared to HK$66.0 million in 2023.Administrative expenses mainly comprised staff costs and retirement benefits(including directors emoluments)of HK$33.3 million,legal and professional fees o
48、f HK$9.1 million,depreciation and amortisation charges of HK$9.1 million,office and utility expense HK$7.2 million and research and development expenses of HK$2.3 million in 2024.Annual Impairment Test CGUThe Groups sale of cosmetic products in the Mainland China has been identified as a cash genera
49、ting unit(the“CGU”)that is subject to annual impairment test and whenever there is indication of impairment.As disclosed in note 22 to the consolidated financial statements,for the purpose of assessing impairment of the CGU,the recoverable amount of the CGU is determined using a value-in-use(VIU)cal
50、culation based on discounted cash flows.Cash flow projections are derived from five-year financial budgets approved by directors,incorporating key assumptions such as budgeted revenue and gross margin,which are estimated based on past performance and market development expectations.As of 31 December
51、 2024,before any impairment,the carrying amounts allocated to this CGU were approximately HK$24.8 million(2023:HK$25.2 million)for goodwill,HK$212.3 million(2023:HK$204.0 million)for property and plant equipment,and HK$23.6 million(2023:HK$18.5 million)for right-of-use assets.財務回顧（續）其他收益和利得其他收益和利得由二
52、零二三年之7,900,000港元減少46.4%至二零二四年之4,200,000港元。於二零二四年，其他收益和利得主要包括物業及設備之租金收益、利息收入以及政府補助金分別為1,700,000港元、800,000港元、400,000港元。銷售及行政開支分銷及銷售開支佔本集團營業額之百分比由二零二三年之42.3%增長至二零二四年之48.4%。分銷及銷售開支由二零二三年之142,200,000港元增加28,800,000港元至二零二四年之171,000,000港元。銷售人員成本由二零二三年之66,500,000港元增加11,000,000港元至二零二四年之77,500,000港元。於二零二四年，其他重
53、要開支項目包括廣告費開支32,500,000港元、法律及專業費用14,200,000港元、折舊及攤銷開支12,700,000港元、差旅及業務招待費用10,500,000港元、銷貨運費7,600,000港元以及租金支出2,900,000港元。總行政開支由二零二三年之66,000,000港元增加14,400,000港元至二零二四年之80,400,000港元。於二零二四年，行政開支主要包括員工成本及退休福利（含董事酬金）33,300,000港元、法律及專業費用9,100,000港元、折舊及攤銷費用 9,100,000港元、辦公室和水電開支7,200,000港元以及研究開發費用2,300,000港元。
54、年度減值測試現金產生單位本集團於中國大陸的化妝品銷售現金產生單位（現金產生單位）須每年及出現減值跡象時進行減值測試。根據綜合財務報表附註22披露，為評估該現金產生單位的減值情況，該現金產生單位（CGU）之可回收金額通過基於折現現金流的使用價值（VIU）計算。現金流量預測根據董事批准的五年財政預算作出，包括預算收入及毛利率等關鍵假設，該等假設乃根據過往表現及市場發展預期評估。截至二零二四年十二月三十一日，於未發生任何減值前，就商譽、物業及廠房設備以及使用權資產分配至該現金產生單位的賬面值分別約為24,800,000港元（二零二三年：25,200,000港元）、212,300,000港元（二零二三
55、年：204,000,000港元）及23,600,000港元（二零二三年：18,500,000港元）。Management Discussion and Analysis管理層討論及分析16Natural Beauty Bio-Technology Limited Annual Report 2024FINANCIAL REVIEW(Continued)Annual Impairment Test CGU(Continued)The Mainland China market experienced intensifying competition during 2024,coupled wit
56、h changing customer needs and an economic slowdown.In response,the management revised their marketing strategy in the second half of 2024 to focus on rapid expansion through a multi-channel/multi-brand approach and franchise store growth via agents.While this strategic shift increased operational an
57、d personnel costs,it was deemed necessary for future growth.Because of the aforesaid,the management has prepared cash flow forecast for the next five years derived from the most recent financial budgets approved by the directors.Management engaged an external valuer to estimate the CGUs recoverable
58、amount as of 31 December 2024.The recoverable amount was lower than the carrying value of the CGU by HK$29.0 million,resulting in impairment losses of HK$24.8 million for goodwill and HK$4.2 million for plant and equipment.Discount rates used were 14%(2023:16%),with a forecast revenue compound annua
59、l growth rate of 16.4%(2023:14.7%).The budgeted gross margin was 55%(2023:58%),and with the terminal growth rate at 2.2%(2023:2.2%).Fair value loss on investment propertiesThe fair value loss on investment properties increased by HK$14.0 million,to HK$19.7 million in 2024 as compared to HK$5.8 milli
60、on in 2023.The fair value of the Groups investment properties at the end of reporting periods were valued on a mix of direct comparison method and income capitalisation method.The valuations were performed by independent firms of chartered surveyors.The fair value loss on investment properties are s
61、et out in note 20 to the consolidated financial statements.Other expenses and other lossesOther expenses and other losses increased by HK$1.7 million,from HK$2.1 million in 2023 to HK$3.8 million in 2024.Loss before taxTaking into account of the fact that pre-tax profit margin decreased by 26.2%to-2
62、9.7%in 2024 from-3.5%in 2023 in the Group,the loss before tax was approximately HK$11.9 million in 2023 as compared to the loss before tax of HK$105.2 million in 2024.財務回顧（續）年度減值測試現金產生單位（續）二零二四年，中國大降市場競爭加劇，客戶需求不斷變化且經濟放緩。為此，管理層於二零二四年下半年修訂營銷策略，著重於透過多渠道多品牌方式快速拓展，並通過代理商推動加盟店增長。雖然營運及人員成本因此增加，此項策略轉變對於未來增長
63、而言視為必要。基於上述原因，管理已根據董事批准的最近期財務預算編製未來五年的現金流量預測。管理層委聘外部估值師估計截至二零二四年十二月三十一日現金產生單位的可收回金額。可收回金額較現金產生單位賬面值低29,000,000港元，導致商譽減值虧損24,800,000港元及廠房及設備減值虧損4,200,000港元。所採用貼現率為14%（二零二三年：16%），預測收入複合年增長率為16.4%（二零二三年：14.7%）。預算毛利率為55%（二零二三年：58%），而最終增長率為2.2%（二零二三年：2.2%）。投資物業之公平值虧損投 資 物 業 之 公 平 值 虧 損 由 二 零 二 三 年 之5,800
64、,000港元增加14,000,000港元至二零二四年之19,700,000港元。本集團投資物業於報告期間結算日的公平值乃以直接比較法與收入資本化法結合估值。該等估值由獨立特許測量師行進行。該投資物業之公平值虧損載於綜合財務報表附註20。其他支出和損失其他支出和損失由二零二三年之2,100,000港元增加1,700,000港元至二零二四年之3,800,000港元。除稅前虧損除 稅 前 虧 損 由 截 至 二 零 二 三 年 之 虧 損11,900,000港元至二零二四年之虧損105,200,000港元。稅前利潤率由二零二三年之-3.5%下降26.2%至二零二四年之-29.7%。Managemen
65、t Discussion and Analysis管理層討論及分析17二零二四年年報 自然美生物科技有限公司 FINANCIAL REVIEW(Continued)TaxationIncome taxation expenses decreased by HK$4.8 million from HK$3.2 million in 2023 to income taxation credit HK$1.6 million in 2024.The effective tax rates of the Group in 2023 and 2024 were 27.3%and-1.5%respecti
66、vely.Loss for the yearThe Groups net loss was approximately HK$103.6 million in 2024 as compared to the net loss of approximately HK$15.1 million in 2023.Liquidity and financial resourcesCash used in operating activities in 2024 was approximately HK$13.7 million(cash generated from operating activit
67、ies HK$21.7 million in 2023).As at 31 December 2024,the Group had cash and cash equivalents of approximately HK$109.0 million(HK$158.7 million as at 31 December 2023)with approximately HK$192.2 million of external bank borrowings(HK$171.8 million as at 31 December 2023).In terms of gearing,the Group
68、s gearing ratios(defined as total bank borrowings divided by shareholders equity)in 2023 and 2024 were 29.9%and 43.0%respectively.Current ratios of the Group(defined as current assets divided by current liabilities)as at 31 December 2023 and 31 December 2024 were 1.21 times and 1.54 times respective
69、ly.As at 31 December 2024,the Group had no material contingent liabilities,other than those disclosed in its consolidated financial statements and the notes thereto.With the cash and bank balances in hand,the Groups liquidity position remains strong to meet its working capital requirements.As at 31
70、December 2024,the Groups secured bank borrowings with maturities falling due within one year,in the second to fifth years without repayment on demand clause and in the second to fifth years with repayment on demand clause were HK$57.2 million(2023:HK$33.5 million),HK$11.7 million(2023:HK$3.5 million
71、)and HK$123.3 million(2023:HK$134.9 million)respectively,and therefore the Groups net cash(exclude time deposits with maturities of over three months but less than one year)amounted to HK$-83.2 million for the year ended 31 December 2024(2023:HK$-13.1 million).These bank borrowings were denominated
72、in Renminbi(“RMB”)and New Taiwan Dollars(“NTD”)at floating rates during the year.The Group did not hedge its exposure to interest rate risk via interest rate swap.財務回顧（續）稅項所得稅稅項支出由二零二三年之3,200,000港元減少4,800,000港元至二零二四年之所得稅抵免1,600,000港元。本集團於二零二三年及二零二四年之實際稅率分別為27.3%及-1.5%。年內虧損年 內 虧 損 由 截 至 二 零 二 三 年 之 虧
73、 損 約 為15,100,000港元至二零二四年之虧損約為103,600,000港元。流動資金及財務資源於二零二四年之經營業務所使用現金約為13,700,000港元（二零二三年之經營業務所得現金約為21,700,000港元）。於二零二四年十二月三十一日，本集團之現金及現金等價物約為109,000,000港元（於二零二三年十二月三十一日為158,700,000港元），並向外界銀行借款金額約為192,200,000港元（於二零二三年十二月三十一日為171,800,000港元）。資產負債方面，於二零二三年及二零二四年，資產負債比率（界定為總銀行借款除以股東權益）分別為29.9%及43.0%。於二零二
74、三年十二月三十一日及二零二四年十二月三十一日，本集團之流動比率（界定為流動資產除以流動負債）分別為1.21倍及1.54倍。於二零二四年十二月三十一日，除於綜合財務報表及有關附註披露者外，本集團並無重大或然負債。憑藉所持有之現金及銀行結存，本集團之流動資金狀況維持穩健，足以滿足其營運資金所需。於二零二四年十二月三十一日，本集團於一年內、第二至第五年（無按要求償還條款）及第二至第五年（帶有按要求償還條款）到期之有抵押銀行借款分別為57,200,000港元（二零二三年：33,500,000港元）、11,700,000港元（二零二三年：3,500,000港元）及123,300,000港元（二零二三年：
75、134,900,000港元），因此本集團之淨現金（不包括三個月以上一年以下到期之定期存款）為-83,200,000港元（二零二三年：-13,100,000港元）。該等銀行借款於年內按浮動利率以人民幣及新台幣計值。本集團並未通過利率掉期對沖其面臨之利率風險。Management Discussion and Analysis管理層討論及分析18Natural Beauty Bio-Technology Limited Annual Report 2024財務回顧（續）資產抵押於二零二四年十二月三十一日，本集團之有抵押短期及長期銀行借款以賬面值328,100,000港元之若干永久業權土地、樓宇、投
76、資物業及與租賃土地有關之使用權資產作抵押（於二零二三年十二月三十一日為96,200,000港元）。股份獎勵計劃謹此提述本公司日期為二零二二年五月二十五日的公告。董事會（董事會）已於二零二二年五月二十五日（採納日期）採納兩項股份獎勵計劃，即計劃一及計劃二（統稱 該等股份獎勵計劃）。計劃一之目的及目標為：(i)認可若干合資格參與者（彼等為本公司的關連人士）的貢獻，並將管理層利益與本集團增長及財務業績緊密結合；及(ii)提供績效型長期激勵獎勵，以激勵及留聘主要高級管理層。計劃二之目的及目標為：(i)認可若干合資格參與者（彼等並非為本公司的關連人士）的貢獻，並向彼等提供獎勵，以留聘彼等為本集團的持續營
77、運及發展提供服務；及(ii)為本集團的進一步發展招攬合適人才。該等股份獎勵計劃須自採納日期起計十年內有效及生效。自採納日期起至二零二四年十二月三十一日止，並無根據該等股份獎勵計劃授出股份獎勵。有關股份獎勵計劃之詳情，請參閱本報告內標題為 股份獎勵計劃 之章節。理財政策及所承受匯率波動風險基於本集團業務主要位於中國大陸及台灣，故其大部份收入乃以人民幣及新台幣計值。於二零二四年十二月三十一日，在本集團之銀行結存及現金中，約46.0%（於二零二三年十二月三十一日為46.8%)以人民幣計值，另約38.2%（於二零二三年十二月三十一日為40.7%）以新台幣計值。餘下15.8%（於二零二三年十二月三十一日
78、為12.5%）則以美元、港元及馬來西亞幣計值。本集團繼續就外匯風險管理採取審慎政策。截至二零二四年十二月三十一日止年度，本集團並無就外幣交易、資產及負債制定外幣對沖政策。本集團定期檢討其所承受之外匯風險，並於有需要時使用衍生金融工具對沖有關風險。FINANCIAL REVIEW(Continued)Pledge of assetsAs at 31 December 2024,the Groups secured short-term and long-term bank borrowings were secured by certain freehold land,buildings,inv
79、estment properties and right-of-use assets related to leasehold land,with carrying amounts of HK$328.1 million(HK$96.2 million as at 31 December 2023).Share Award SchemesReference is made to the announcement of the Company dated 25 May 2022.The board of directors(the“Board”)has adopted two share awa
80、rd schemes,namely Scheme I and Scheme II(together,the“Share Award Schemes”)on 25 May 2022(the“Adoption Date”).The purpose and objective of Scheme I are:(i)to recognise the contributions by certain Eligible Participants who are connected person(s)of the Company and to closely align executive interest
81、s with the growth and financial achievements of the Group;and(ii)to provide a performance-driven long-term incentive award to motivate and retain key senior management.The purpose and objective of Scheme II are:(i)to recognise the contributions by certain Eligible Participants who are not connected
82、person(s)of the Company and to provide them with incentives in order to retain them for the continual operation and development of the Group;and(ii)to attract suitable personnel for further development of the Group.The Share Award Schemes shall be valid and effective for a term of ten years commenci
83、ng from the Adoption Date.Since the Adoption Date and up to 31 December 2024,no share award was granted under the Share Award Schemes.For details of the Share Award Schemes,please refer to the section headed“Share Awards”in this annual report.Treasury policies and exposure to fluctuations in exchang
84、e ratesMost of the Groups revenues are denominated in RMB and NTD as its operations are mainly located in the PRC and Taiwan.As at 31 December 2024,approximately 46.0%(46.8%as at 31 December 2023)of the Groups bank balances and cash was denominated in RMB,while approximately 38.2%(40.7%as at 31 Dece
85、mber 2023)was denominated in NTD.The remaining 15.8%(12.5%as at 31 December 2023)was denominated in United States Dollars,Hong Kong Dollars and Malaysian Ringgit.The Group continues to adopt a conservative approach in its foreign exchange exposure management.For the year ended 31 December 2024,the G
86、roup does not have a foreign currency hedging policy in respect of foreign currency transactions,assets and liabilities.The Group reviews its foreign exchange risks periodically and uses derivative financial instruments to hedge against such risks when necessary.Management Discussion and Analysis管理層
87、討論及分析19二零二四年年報 自然美生物科技有限公司 業務回顧分銷管道按分銷管道看，本集團來自加盟自資經營水療中心、醫療美容中心及百貨專櫃等渠道的營業額增加21,300,000港元至二零二四年之315,800,000港元（二零二三年為294,500,000港元），佔集團營業額89.3%（二零二三年為87.7%）。來自電子商務、電視購物及電話行銷等行銷通路的營業額下降3,700,000港元至二零二四年之37,800,000港元（二零二三年為41,500,000港元），佔集團營業額10.7%（二零二三年為12.3%）。BUSINESS REVIEWDistribution channelsFor
88、revenue by sales channel,the Group achieved HK$315.8 million sales from franchised/self-owned spas,medical cosmetology centers and counters in 2024 which increased by HK$21.3 million as compared to the figure in 2023(2023:HK$294.5 million),representing 89.3%of the Groups total revenue(2023:87.7%).Fo
89、r sales from E-commerce,TV shopping and telemarketing channels,the Group achieved HK$37.8 million sales which decreased by HK$3.7 million compared to 2023(2023:HK$41.5 million),representing 10.7%of the Groups total revenue(2023:12.3%).Store or point of salesNumber by Ownership按擁有權劃分之店舖或銷售點數目Franchis
90、ee-owned Spaor point of sales Self-owned SpaSelf-owned CounterTotal加盟商擁有水療中心或銷售點自資經營水療中心自資經營專櫃總計 As at 31 December 2024於二零二四年 十二月三十一日PRC中國大陸1,432371,442Taiwan台灣31200312Others其他242026 Total總計1,768571,780 Store or point of sales Number by Ownership按擁有權劃分之店舖或銷售點數目Franchisee-owned Spa or point of salesS
91、elf-owned SpaSelf-owned CounterTotal加盟商擁有水療中心或銷售點自資經營水療中心自資經營專櫃總計 As at 31 December 2023於二零二三年 十二月三十一日PRC中國大陸1,191281,201Taiwan台灣33200332Others其他272029 Total總計1,550481,562 Management Discussion and Analysis管理層討論及分析20Natural Beauty Bio-Technology Limited Annual Report 2024業務回顧（續）分銷管道（續）本集團收益主要來自其水療中心
92、及百貨公司專櫃等分銷管道網絡。於二零二四年十二月三十一日，本集團共有1,773間水療中心或銷售點及7個專櫃，當中包括1,768間加盟水療中心或銷售點，以及由本集團直接經營的5間水療中心及7個專櫃。並無委託協力廠商經營者經營專櫃。加盟水療中心或銷售點由加盟商擁有，彼等須承擔本身水療中心的資本投資。彼等之水療中心僅可使用自然美或 NB 品牌產品。各水療中心均提供多種服務，包括水療、面部及身體護理以及皮膚護理分析服務，而百貨公司專櫃廣泛提供皮膚護理分析。以集團而言，於截至二零二四年十二月三十一日止年度內，本集團合共開設324間新店舖（二零二三年為213間），另關閉106間店舖（二零二三年為68間）。
93、產品二零二四年，自然美分別在上海和廈門兩地成功舉辦了隆重的新品發佈會，掀起了一場護膚與健康食品的革新風暴。此次發佈會，公司共計推出了12款護膚單品，2款精心設計的護膚禮盒，以及9款全新健康食品，憑藉卓越的產品品質和前瞻的市場洞察，實現了43,000,000港元的業績。為公司的持續發展注入了強勁動力。響應國家大健康戰略的號召，自然美自二零二四年五月起，攜手臺灣電視購物專家，在全國範圍內展開了一系列別開生面的健康食品巡演，累計超過100場，公司同步推出的健康食品補貼政策，更是如虎添翼，極大地激發了消費者的購買熱情，至二零二四年底，健康食品系列業績達成33,700,000港元，同比二零二三年的18,
94、100,000港元，實現了86.2%的驚人增長，充分展現了自然美在大健康領域的深厚底蘊和廣闊前景。BUSINESS REVIEW(Continued)Distribution channels(Continued)The Group derives its income principally from its network of distribution channels,including spas and concessionary counters in department stores.As at 31 December 2024,there were 1,773 spas or
95、 point of sales and 7 concessionary counters.Of these,1,768 were franchised spas or point of sales,while 5 spas and 7 concessionary counters were directly operated and owned by the Group.No concessionary counters were entrusted to third-party operators.Franchised spas or point of sales are owned by
96、the franchisees who are responsible for the capital investment in these spas.They are obliged to use only Natural Beauty or“NB”products in their spas.A wide array of services including hydrotherapy,facial treatment,body care and skin care analysis,are provided in all spas,while skin care analysis is
97、 widely available at the concessionary counters in department stores.Group-wide,a total of 324(2023:213)new stores were opened and 106(2023:68)stores were closed during the year ended 31 December 2024.Products In 2024,Natural Beauty successfully held grand new product launches in Shanghai and Xiamen
98、,sparking a revolutionary wave in skincare and health food industry.During these events,the Company unveiled 12 skincare products,2 meticulously designed skincare gift sets,and 9 innovative health supplements products.With exceptional product quality and forward-looking market insights,the Company a
99、chieved HK$43.0 million in sales,injecting strong momentum into its continued growth.In response to the national health strategy,starting in May 2024,Natural Beauty collaborated with Taiwanese home shopping experts to launch a series of unique health food roadshows nationwide.These roadshows,totalin
100、g over 100 sessions,were further bolstered by the Companys health food subsidy policy,significantly enhancing consumer enthusiasm.By the end of 2024,the health food series achieved HK$33.7 million in sales,amounting to a remarkable 86.2%growth compared to HK$18.1 million in 2023.This remarkable perf
101、ormance highlights Natural Beauty s solid foundation and vast potential in the health and wellness sector.Management Discussion and Analysis管理層討論及分析21二零二四年年報 自然美生物科技有限公司 業務回顧（續）產品（續）在品牌拓展方面，自然美同樣不遺餘力，二零二四年，B.U.T.ESSE品牌在上海新世界璀璨開幕，為都市精英們帶來了全新的護膚體驗。隨後，公司又相繼在上海K11、淮海百盛等高端購物中心開設專櫃，進一步鞏固了品牌在時尚圈的地位。此外，還在上海
102、世紀匯、BFC等購物中心開設直營美容院，將極具未來美感的AI科技高定護膚理念引入上海灘，為追求高品質生活的消費者提供更多選擇。儘管該品牌作為全新推出的市場力量，憑藉卓越的品質與創新理念，已迅速獲得高端購物中心及消費者的高度讚譽。展望二零二五年，品牌將持續穩步推進戰略佈局，進一步深化市場滲透，全面提升在高端消費群體中的影響力與品牌價值。研究及開發二零二四年，自然美致力於通過尖端技術和產品升級，保持市場領導地位並持續為股東創造價值。我們對現有的白藜蘆醇系列產品進行了全面升級，引入源自法國波爾多的葡萄藤萃取物葡萄瓊漿金萃，並結合NMN與雞胚胎幹細胞技術，開創了抗老化領域的新高度。這些突破不僅彰顯我們
103、在前沿技術應用上的領先優勢，也強化了品牌的市場競爭力。此外，我們推出了搭載AirSonic技術的全新一代NMN溫感水光儀，將產品創新推向全新層次。該設備在氣壓射速、溫感技術與NLS生物光應用方面實現了多重突破，可深層改善肌膚健康並提供卓越的護膚效果，成為高端護膚市場的明星產品。BUSINESS REVIEW(Continued)Products (Continued)On the brand expansion front,Natural Beauty demonstrated relentless efforts in 2024.The B.U.T.ESSE brand celebrated
104、 a dazzling opening at Shanghai New World,offering urban elites a novel skincare experience.Subsequently,the Company opened counters in high-end shopping centers such as Shanghai K11 and Huaihai Parkson,further cementing its position in the fashion scene.Additionally,the Company opened self-owned sp
105、as in shopping centers like Shanghai Century Link and BFC,introducing futuristic AI-driven premium skincare concepts to the city,providing more options for consumers pursuing a high-quality lifestyle.Despite being a newly established market force,the brand has swiftly garnered unparalleled acclaim f
106、rom elite shopping destinations and discerning consumers,driven by its exceptional quality and visionary innovation.As we look toward 2025,the brand will continue to meticulously advance its strategic initiatives,further deepen its market penetration,and elevate its influence and brand equity within
107、 the high-end consumer segment,solidifying its leadership position on a global scale.Research and DevelopmentIn 2024,Natural Beauty is dedicated to maintaining its market leadership and continuously delivering value to shareholders through cutting-edge technology and product upgrades.We have complet
108、ely overhauled our existing Natural Beauty Resveratrol Series by introducing Vitis Vinifera Extract,derived from French Bordeaux grapevines,and combining it with NMN and Chicken Embryo Stem Cell Technology,setting a new benchmark in the field of anti-aging.These breakthroughs not only highlight our
109、leadership in utilizing state-of-the-art technologies but also enhance the brands market competitiveness.In addition,we have launched a new generation of the NMN Warm Sensation Hydra Device equipped with AirSonic Technology,taking product innovation to an entirely new level.This device delivers sign
110、ificant advancements in air pressure jet speed,thermal sensation technology,and NLS bio-light application,providing deep improvements in skin health and delivering exceptional skincare results,making it a star product in the premium skincare market.Management Discussion and Analysis管理層討論及分析22Natural
111、 Beauty Bio-Technology Limited Annual Report 2024業務回顧（續）研究及開發（續）外泌體技術的研究進展顯著。我們深入挖掘其抗老化潛力，並計劃通過多樣化通路將此技術推廣至台灣市場，以滿足日益增長的消費需求。同時，我們在AI技術應用上邁出重要一步，成功開發了結合視覺識別系統的AI按摩機器人。此技術不僅提升了服務精準度與客製化程度，也有效解決了行業專業人力短缺的挑戰。此外，新型肌膚檢測儀器的引入，進一步提升了消費者體驗，並強化了我們在美容護膚行業的技術領導地位。我們還積極深化與學術機構及專業實驗室的合作，通過整合產學資源，推動研發創新與環保技術的同步發展
112、。這一系列舉措不僅確保了品牌的可持續發展，更穩固了投資者對公司長期成長潛力的信心。二零二四年，自然美以扎實的技術研發成果和卓越的市場應用表現，進一步強化了品牌價值。未來，我們將繼續專注於科技創新與市場拓展，確保為投資者和消費者帶來持續的收益與價值。人力資源於二零二四年十二月三十一日，本集團合共僱用542名僱員，其中410名派駐中國大陸，台灣有110名，其他國家及地區則有22名。於二零二四年之總酬金（不包括董事酬金）約為148,400,000港元（二零二三年為105,200,000港元），其中包括退休福利相關成本11,000,000港元（二零二三年為9,000,000港元）。為招聘、留聘及鼓勵表
113、現卓越的僱員，本集團保持並定期檢討具競爭力之酬金組合。資本開支本集團於二零二四年之資本開支為41,200,000港 元，其 主 要 包 括 中 國 大 陸 新 工 廠 建 設22,300,000港元、新開店裝修及設備18,600,000港元。BUSINESS REVIEW(Continued)Research and Development(Continued)Our research on Exosome Technology has also made remarkable progress.We have deeply explored its anti-aging potential
114、and plan to introduce this technology into the Taiwan market through diverse channels to meet growing consumer demand.At the same time,we have taken a major step forward in the application of AI technology by successfully developing an AI Massage Robot integrated with a visual recognition system.Thi
115、s technology not only enhances the precision and customization of services but also effectively addresses the challenge of labor shortages in the increasingly demanding professional beauty industry.Furthermore,the introduction of advanced skin analysis instruments has significantly improved the cons
116、umer experience,further solidifying our technological leadership in the beauty and skincare industry.We are also actively deepening our collaboration with academic institutions and professional laboratories by integrating resources from industry and academia to drive research innovation and the deve
117、lopment of sustainable technologies.These initiatives not only ensure the brands sustainable growth but also strengthen investor confidence in the Companys long-term growth potential.In 2024,Natural Beauty has further reinforced its brand value through solid technological advancements and outstandin
118、g market performance.Looking ahead,we will continue to focus on technological innovation and market expansion to deliver sustained returns and value for both investors and consumers.Human ResourcesAs at 31 December 2024,the Group had a total of 542 employees,of whom 410 were based in the PRC,110 in
119、Taiwan and 22 in other countries and regions.Total remuneration(excluding directors emoluments)in 2024 was approximately HK$148.4 million(HK$105.2 million in 2023),including retirement benefit related costs of HK$11.0 million(HK$9.0 million in 2023).Competitive remuneration packages are maintained t
120、o attract,retain and motivate capable staff members and are reviewed on a regular basis.Capital ExpendituresThe Groups capital expenditure of HK$41.2 million in 2024 was mainly related to the new plant construction in the PRC amounting to HK$22.3 million,opening of new stores,renovation and equipmen
121、t amounting to HK$18.6 million.Management Discussion and Analysis管理層討論及分析23二零二四年年報 自然美生物科技有限公司 業務回顧（續）使用權資產和租賃負債香港財務報告準則第16號 租賃（香港財務報告準則第16號）於二零一九年一月一日正式生效。在開始日期，需對租賃事項確認使用權資產和租賃負債，相關使用權資產及租賃負債主要位於中國大陸及台灣地區。於二零二四年十二月三十一日，本集團之使用權資產為34,900,000港元（於二零二三年十二月三十一日為30,700,000港元），租賃負債為19,900,000港元（於二零二三年十二月三
122、十一日為14,500,000港元）。於二零二四年，使用權資產折舊費用共計5,400,000港元、租賃負債利息費用共計600,000港元。重大投資及資本資產的未來計劃除本年報所披露者外，於本年報日期，董事會概無授權進行重大投資或增加資本資產。未來展望二零二四年是自然美煥發新氣象、全力衝刺的一年。大陸市場雙核策略落地，開放代理商展店合作，聚焦健康食品，推動業績持續增長。展店工作取得重大突破，自然美已成功吸引並簽約大陸市場頭部代理商，建立起本地展店的核心合作夥伴關係。華中、華東、西部、華南、華北五大重點區域的佈局已完成。數10位深耕美容行業20年以上的重量級代理商正式加入，成為自然美在大陸市場拓展的
123、展店代表和標杆。多方協同發力，展店進程顯著加速，帶動公司業績穩步攀升。同時健康食品業績同比實現近翻倍增長，為公司整體業務注入強勁動能，為未來發展奠定堅實基礎。此外，自然美前瞻性佈局國際化高端智慧美容設備，以尖端科技創新驅動產業升級，深化品牌價值體系，全面提升國際化市場競爭力。BUSINESS REVIEW(Continued)Right-of-use Assets and Lease LiabilityHong Kong Financial Reporting Standards No.16 Lease(HKFRS 16)came into effect on 1 January 2019.A
124、t the commencement date,the Group should recognise a right-of-use asset and a lease liability.The related right-of-use assets and lease liabilities are mainly located in the PRC and Taiwan.As at 31 December 2024,the Groups right-of-use assets were HK$34.9 million(HK$30.7 million as at 31 December 20
125、23)and its lease liabilities were HK$19.9 million(HK$14.5 million as at 31 December 2023).In 2024,depreciation charges of right-of-use assets amounted to HK$5.4 million and interest charges of lease liabilities amounted to HK$0.6 million.Future plans for material investments or capital assets Save a
126、s otherwise disclosed this annual report,there were no material investments or additions of capital assets authorised by the Board at the date of this annual report.OUTLOOKThe year of 2024 was a fresh start full of new opportunities for Natural Beauty to make every effort to achieve its targets.The
127、dual-core strategy has been put into practice in the PRC market,allowing the agents to establish stores and focusing on health food to promote sustained growth in performance.With a major breakthrough in the store exhibition,Natural Beauty have successfully attracted and contracted leading commissio
128、n agents in the PRC market and established a core partnership in terms of local store expansion.The layout of the five major areas,including Central China,East China,West China,South China and North China,has been completed.Ten heavyweight agents that have been deeply involved in the beauty industry
129、 for more than 20 years have officially joined us as representatives and benchmarks of Natural Beauty in respect of store expansion in the market of PRC.The combined efforts from multiple forces have generated rapid development of store expansion and drive the Companys performance to steadily rise.T
130、he sales of health food also attained a remarkable near-doubling of year-on-year revenue growth,injecting strong momentum into the Companys overall business and laying a solid foundation for future development.In addition,Natural Beauty proactively deploys international high-end smart beauty equipme
131、nt,driving industrial upgrading with cutting-edge technological innovation,deepening the brand value system and comprehensively enhancing international market competitiveness.Management Discussion and Analysis管理層討論及分析24Natural Beauty Bio-Technology Limited Annual Report 2024Key Market Development St
132、rategies Taiwan:Natural Beauty continues the multi-channel sale strategy.With the remaining focus of consumption of health food in the post-pandemic era,we continue to regard health food sales as the core of our development,regularly organizing the meetings for the customers of Hydra project and hea
133、lth supplements project to help franchise stores improve their income generating ability.Meanwhile,we continue to optimize our guidance capability in live streaming to increase brand exposure through our online platform,enhancing the reach rate generated by customers.We will also improve our mechani
134、sm for management on and repurchase of online membership to further promote the overall growth of our business.PRC:Joint store expansion by agents:We initiated the cooperation with local agents across major regions in the PRC and set up operation centers in key provinces.With each region developed b
135、y the agents on a local basis,the brand and the agents jointly organized numerous business partnering event.At the same time,the original store expansion mechanism are combined with the distributor system of fission of the existing franchisees to strengthen the precise targeting and expand the team.
136、In 2024,the number of newly opened franchise stores recorded a year-on-year growth of 50%.Increased promotion of health supplements:We have embarked on new practice and adopted the penetrating marketing strategy of intensive cultivation of offline business,and have combined the resources of the EHS
137、Group to penetrate respective regions in depth and cover the nation through multi-frequency mini-training and promotional campaigns,driving significant growth of sales of health supplements in franchising channels.Looking ahead to the year of 2025,the Group will continue to enhance its brand buildin
138、g with the implement of the multi-channel and multi-brand strategy,and utilize AI technology in empowering its competitiveness to deepen the operation and management of its membership system and proactively expand the territory of its comprehensive healthcare business,accelerating the development of
139、 its core business in an all-round aspect.重要市場發展策略 台灣：延續多管道銷售策略。健康食品在後疫情時代仍為消費關注重點，我們繼續將健康食品銷售作為發展核心，定期舉辦舉辦水光及保健顧客會，助力加盟店提升創收能力。同時持續優化直播導購能力，通過線上平台增加品牌曝光，提升客戶觸達率。並強化線上會員經營與回購機制，進一步推動整體業績增長。大陸：開放代理商共同展店：全國各大區域開發在地代理商合作，成立重點省份運營中心。各區域由代理商在地開發，品牌與代理商共同舉辦多場招商會。同時將原有的投放拓展開店與現有加盟主裂變的分銷商制相結合，加大精准投放力度並擴展團隊規
140、模，二零二四年新增加盟店數同比增長50%。加強推廣健康食品：我們以全新做法採取細耕線下穿透營銷策略，結合EHS集團資源，以多頻次小型培訓推廣會深度滲透各區域，覆蓋全國，推動加盟管道健康食品銷售快速成長。展望二零二五年，本集團持續強化品牌建設，貫徹多管道、多品牌策略，運用AI技術賦能企業競爭力，深化會員體系運營管理，積極拓展大健康業務版圖，全面加速核心業務發展。OUTLOOK(Continued)未來展望（續）Report on Corporate Governance企業管治報告25二零二四年年報 自然美生物科技有限公司 董事會謹此提呈載列於本集團截至二零二四年十二月三十一日止年度年報內之企業
141、管治報告。本公司的企業管治常規本公司堅信，健全的企業管治能奠定牢固的基礎，讓公司得以達致企業目標，為持份者提供最大的長期回報。能幹稱職之董事會是公司管治架構的核心，董事會竭力維持高水準之企業管治、穩健的內部監控系統，以及有效的風險管理，致力提高透明度、問責性、公信力及坦誠度，努力贏取股東及其他持份者的信心及保障股東利益。董 事 會 已 採 納 企 業 管 治 指 引 （企管 指 引）（可 於 本 公 司 網 站 查 閱：www.ir- Board hereby presents this Corporate Governance Report in the Groups Annual Repo
142、rt for the year ended 31 December 2024.CORPORATE GOVERNANCE OF THE COMPANYThe Company firmly believes that strong corporate governance is the foundation to delivering the corporate objective of maximizing return to its stakeholders over the long term.The core of the governance structure is an effect
143、ive and qualified Board which is committed to maintaining a high standard of corporate governance,sound internal control and effective risk management to enhance transparency,accountability,integrity and honesty,in order to earn the confidence from our shareholders and other stakeholders and to safe
144、guard the interests of shareholders.The Board had adopted Corporate Governance Guidelines(the“CG Guidelines”)(available on the Companys website:www.ir- gives guidance on how corporate governance principles are applied to the Company.Compliance with the Listing Rules and the CG CodeThe Board is of th
145、e view that throughout the year 2024,the Company applied the principles and complied with all the code provisions set out in the Corporate Governance Code(the“CG Code”)contained in Appendix C1 of the Rules Governing the Listing of Securities(the“Listing Rules”)on The Stock Exchange of Hong Kong Limi
146、ted(the“Stock Exchange”).The following summarizes the Companys corporate governance practices and explains deviations,if any,from the CG Code.In addition to complying with applicable statutory requirements,we aim to continually review and enhance our corporate governance practices in light of local
147、and international best practices.26Natural Beauty Bio-Technology Limited Annual Report 2024Report on Corporate Governance企業管治報告BOARD OF DIRECTORSThe Company is headed by an effective Board which assumes responsibility for its leadership and control and be collectively responsible for promoting the C
148、ompanys success by directing and supervising the Companys affairs.Directors take decisions objectively in the best interests of the Company.The Board has a balance of skills,experience and diversity of perspectives appropriate to the requirements of the Companys business and regularly reviews the co
149、ntribution required from a Director to perform his responsibilities to the Company and whether the Director is spending sufficient time performing them that are commensurate with their role and the Board responsibilities.The Board includes a balanced composition of Executive Directors and Non-execut
150、ive Directors(including Independent Non-executive Directors)so that there is a strong independent element on the Board,which can effectively exercise independent judgement.Board CompositionThe Board currently comprises eight members,consisting of three Executive Directors,two Non-executive Directors
151、 and three Independent Non-executive Directors.The list of all Directors is set out under“Corporate Information”on page 2 of this Annual Report.Composition of the Board,by category of Directors,including names of the Executive Directors,Non-executive Directors and Independent Non-executive Directors
152、 are disclosed in all corporate communications issued by the Company from time to time pursuant to the Listing Rules.Ms.Lin Yen-Ling,who has been appointed as an Executive Director during the year 2024,has obtained the legal advice referred to in Rule 3.09D of the Listing Rules on 1 January 2024,and
153、 she has confirmed she understood her obligations as a director of a listed issuer.The biographical information of the Directors is set out in the section headed“Directors and Senior Management Profiles”of this Annual Report.The relationships between the Directors are disclosed in the respective Dir
154、ectors biography under the section“Directors and Senior Management Profiles”of this Annual Report.Save as disclosed in this annual report,there are no relationships(including financial,business,family or other material/relevant relationship(s)between the Board members and in particular,between the C
155、hairman and the Chief Executive Officer.董事會本公司以一個行之有效的董事會為首；董事會負有領導及監控本公司的責任，並集體負責統管並監督本公司事務以促使本公司成功。董事應該客觀行事，所作決策須符合本公司利益。董事會根據本公司業務而具備適當所需技巧、經驗及多樣的觀點與角度，並定期檢討董事為履行其對本公司的責任所需作出的貢獻及確保各董事能按其角色及董事會職責向本公司投入足夠時間並作出貢獻。董事會由彼等之執行董事與非執行董事（包括獨立非執行董事）組成，使董事會有強大的獨立元素，能夠有效地作出獨立判斷。董事會組成董事會現由八名成員組成，其中包括三名執行董事、兩名非
156、執行董事及三名獨立非執行董事。全體董事名單載於本年報第2頁之 公司資料 內。所有本公司不時發佈的公司通訊均根據上市規則，按董事類別披露董事會成員，包括執行董事、非執行董事及獨立非執行董事之姓名。於2024年獲委任為執行董事的林燕玲女士已於2024年1月1日取得作為上市發行人董事的法律意見指上市規則第3.09D條，並確認其了解其作為上市發行人董事的責任。董事的履歷資料載於本年報的 董事及高級管理層履歷 內。董事之間的關係於 董事及高級管理層履歷 披露。除本年報中所披露者外，董事會成員之間，尤其是董事長與首席執行官之間不存在任何關係（包括財務、業務、家庭或其他重大相關關係）。27二零二四年年報 自
157、然美生物科技有限公司 Report on Corporate Governance企業管治報告董事會（續）董事會會議董事會每年至少舉行四次會議，於二零二四年舉行了八次會議。大部分董事均有親身出席，或透過電子通訊方法積極參與。董事出席及培訓記錄截至二零二四年十二月三十一日止年度內，各個董事委員會之成員組成詳情，每位董事於董事會會議、各個董事委員會會議和股東大會之出席記錄，以及董事培訓記錄如下：BOARD OF DIRECTORS(Continued)Board MeetingsThe Board meets four times during a year as a minimum and,du
158、ring 2024,it met eight times.It involves active participation,either in person or through electronic means of communication,of a majority of Directors.Directors attendance and training records Details of composition of each of the Board Committees,the Directors attendance records at the meetings of
159、the Board and each of the Board Committees and the general meetings as well as the Directors training records during the year ended 31 December 2024 are as follows:Remuneration Committee MeetingAudit Committee MeetingNomination Committee MeetingBoard MeetingAnnual General MeetingTraining Course薪酬委員會
160、會議審核委員會會議提名委員會會議董事會會議股東週年大會培訓課程 Executive Directors執行董事Dr.LEI Chien雷倩博士3/3n/a不適用2/28/81/1Notes a and b附註a及bMr.LIN Chia-Wei林家偉先生3/3n/a不適用2/28/80/1Notes a and b附註a及b Ms.LIN Yen-Ling林燕玲女士n/a不適用n/a不適用n/a不適用8/81/1Note a附註aNon-executive Directors非執行董事Ms.LIN Shu-Hua林淑華女士n/a不適用6/6n/a不適用8/80/1Notes a and b附註
161、a及bMr.CHEN Shou-Huang陳守煌先生n/a不適用n/a不適用n/a不適用8/80/1Note a附註aIndependent Non-executive Directors獨立非執行董事Mr.CHEN Ruey-Long陳瑞隆先生2/35/62/27/81/1Notes a and b附註a及bMr.YANG Shih-Chien楊世緘先生3/36/62/28/80/1Notes a and b附註a及bMr.LIN Tsalm-Hsiang林蒼祥先生3/36/62/28/80/1Notes a and b附註a及b28Natural Beauty Bio-Technology
162、 Limited Annual Report 2024Report on Corporate Governance企業管治報告BOARD OF DIRECTORS(Continued)Directors attendance and training records(Continued)Those Directors who were not able to attend the Board and Committee meetings in person could appoint another Director as their respective proxy to attend an
163、d vote on his/her behalf.For indication purpose,attendance by proxy was not counted as attendance by the Director himself/herself in the above summary.Notes:(1)No Executive Committee meeting was held during the year ended 31 December 2024.(a)Attended training course that was organised by the Company
164、 and/or received training materials provided by the Company.(b)Attended other continuous professional development training course(s)that was/were not organised by the Company and/or studied relevant reading materials.The Company generally gives notice and draft agenda of regular Board meetings at le
165、ast 14 days in advance.Directors are consulted to include any matter in the agenda for regular Board meetings.For other Board and Committee meetings,notice is generally given pursuant to the Companys articles of association(the“Articles”)and the respective Charters of the Committees.The agenda of Bo
166、ard meetings or Committee meetings and the accompanying Board papers are sent to all Directors at least three days before each Board meeting or Committee meeting for their review and to keep the Directors apprised of the latest developments and financial position of the Company so as to enable them
167、to make informed decisions.All Directors have access to the Chief Legal Counsel and the Company Secretary who are responsible for ensuring that Board procedures are complied with and advising the Board on corporate governance and compliance matters.董事會（續）董事出席及培訓記錄（續）未能親身出席董事會及委員會會議之董事，均可委任另一名董事作為彼等各
168、自的受委代表，代其出席會議並於會上投票。為說明起見，就上述摘要而言，由受委代表代為出席之會議並不計入有關董事之出席記錄。附註：(1)執行委員會於截至二零二四年十二月三十一日止年度內並無舉行會議。(a)出席由本公司籌辦之培訓課程及或取得本公司提供的培訓資料。(b)出席非本公司籌辦的其他持續專業進修培訓課程閱讀相關材料。本公司一般於最少十四日前就董事會常規會議發出事先通知及提供議程初稿。本公司會諮詢董事，以便董事提出商議事項列入董事會常規會議議程。而其他董事會及委員會會議一般按照本公司組織章程細則（細則）和各委員會憲章給予通知。董事會會議或委員會會議議程及隨附之董事會文件會於各董事會會議及委員會會
169、議舉行前至少三天寄發予所有董事傳閱，以通知董事本公司的最新發展及財務狀況，讓彼等能夠作出明智決策。全體董事均可接觸首席法律顧問和公司秘書。首席法律顧問和公司秘書負責確保董事會程序獲得遵守，並就企業管治及合規事宜向董事會提供建議。29二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告董事會（續）董事出席及培訓記錄（續）會議記錄初稿將於每次會議後之合理時間內（一般為十四日內）送交各董事及董事委員會成員查閱。企管指引允許董事徵詢獨立專業意見，費用由本公司支付。本公司將會就其與關連人士進行之任何重大交易召開全體董事會會議，而並非以傳閱方式公
170、佈資料。本身及其聯繫人並無於交易中擁有重大權益之獨立非執行董事應出席有關會議。本公司之細則有關表決及法定人數之規定符合企業管治守則規定。董事和相關僱員進行之證券交易 本公司已採納有關董事進行證券交易之操守準則，有關操守準則條款不比上市規則附錄C3所載上市發行人董事進行證券交易之標準守則（標準守則）所載規定標準寬鬆。經向全體董事作出具體查詢後，全體董事已確認於截至二零二四年十二月三十一日止年度內及截至本年報日期期間一直遵守標準守則載列之規定標準。就可能得知本公司未公開內幕消息之本公司相關僱員所進行的證券交易，本公司已根據守則條文第C.1.3條採納不比標準守則寬鬆的書面指引（公司指引）。本公司於進
171、行合理查詢後知悉並無相關僱員不遵守標準守則或公司指引之事宜。BOARD OF DIRECTORS(Continued)Directors attendance and training records(Continued)Draft minutes will be sent to Directors and Board Committees members within a reasonable time(generally within 14 days)after each meeting and are available for review and inspection by Dire
172、ctors and Board Committee members.The CG Guidelines allow Directors to take independent professional advice at the Companys expenses.Instead of by way of circulation,full Board meetings will be held for any material transaction with connected persons.Independent Non-executive Directors who,and whose
173、 associates,have no material interest in the transaction should be present at such meeting.The Companys Articles provide for voting and quorum requirements conforming with the requirements of the CG Code.Securities transactions made by Directors and relevant employeesThe Company has adopted a code o
174、f conduct regarding Directors securities transactions on terms no less exacting than the required standard set out in the Model Code for Securities Transactions by Directors of Listed Issuers(the“Model Code”)as set out in Appendix C3 to the Listing Rules.Having made specific enquiry with all Directo
175、rs,all Directors have confirmed that the required standard of the Model Code has been complied with throughout the year ended 31 December 2024 and up to the date of this Annual Report.The Company has adopted written guidelines(the“Companys Guidelines”),which are equally stringent as the Model Code,i
176、n respect of securities transactions by relevant employees of the Company who are likely to be in possession of unpublished inside information of the Company pursuant to code provision C.1.3.No incident of non-compliance with the Model Code or the Companys Guidelines by the Companys relevant employe
177、es has been noted after making reasonable enquiry.30Natural Beauty Bio-Technology Limited Annual Report 2024Report on Corporate Governance企業管治報告董事會（續）董事會及管理層的職責、問責及貢獻 董事會負有領導及監控本公司的責任，並應集體負責統管並監督本公司的事務。董事會直接及間接透過其委員會帶領並指導管理層，其工作包括制定戰略和監督其實施、監督本集團的營運和財務表現，並確保建立健全的內部監控和風險管理系統。董事會對本公司所有重要事項保留其決定，當中包括政策
178、事項、策略及預算、內部監控及風險管理、重大交易（特別是可能涉及利益衝突的交易）、財務資料、董事委任及其他重要業務事宜。有關執行董事會決策、指導及協調本公司日常營運及管理之職責轉授予管理層。本公司設有一個明確的預定計劃，列明須留待全體董事會批准之事項，包括：長期目標及策略；拓展本集團業務至新業務領域；中期及全年業績之初步公告；重大銀行融資；重大收購及出售事項；重大關連交易；及 年度內部監控評估。BOARD OF DIRECTORS(Continued)Responsibilities,Accountabilities and Contributions of the Board and Mana
179、gementThe Board should assume responsibility for leadership and control of the Company,and is collectively responsible for directing and supervising the Companys affairs.The Board directly,and indirectly through its committees,leads and provides direction to management by laying down strategies and
180、overseeing their implementation,monitors the Groups operational and financial performance,and ensures that sound internal control and risk management systems are in place.The Board reserves for its decision all major matters relating to policy matters,strategies and budgets,internal control and risk
181、 management,material transactions(in particular those that may involve conflict of interests),financial information,appointment of directors and other significant operational matters of the Company.Responsibilities relating to implementing decisions of the Board,directing and co-ordinating the daily
182、 operation and management of the Company are delegated to management team.There is a defined schedule of matters reserved for full Board decision,including:long-term objectives and strategies;extension of Group activities into new business areas;preliminary announcements of interim and annual result
183、s;material banking facilities;material acquisitions and disposals;material connected transactions;and annual internal controls assessment.31二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告董事會（續）主席及行政總裁雷倩博士出任主席，鄭吉崇先生為行政總裁。主席及行政總裁之角色由不同人士擔當。主席專注於本集團策略及董事會事務，而行政總裁則全面負責營運及發展事務。主席有明確責任向全體董事會成員提供有
184、關履行董事會職責之所有資料。守則條文第C.2.7條規定，主席應至少每年與獨立非執行董事舉行一次沒有其他董事出席的會議。截至二零二四年十二月三十一日止年度，主席在沒有其他董事出席的情況下與獨立非執行董事會面一次。獨立非執行董事截至二零二四年十二月三十一日止年度內，董事會一直符合上市規則有關委任至少三名獨立非執行董事，及董事會人數三分之一以上而其中至少一名獨立非執行董事具備適當專業資格，或會計或相關之財務管理專業知識的規定。本公司已接獲各獨立非執行董事根據上市規則就彼等之獨立性而發出之年度確認書。本公司認為全體獨立非執行董事根據上市規則第3.13條所載之獨立指引，均屬獨立人士。董事會獨立性評估機制
185、本公司於年內建立了董事會獨立性評估機制，列明確保董事會具有强大獨立性的流程及程序，使董事會能够有效行使獨立判斷，以更好地維護股東利益。截至二零二四年十二月三十一日止年度內，董事會檢討董事會獨立評估機制的執行情况及成效，結果令人滿意。BOARD OF DIRECTORS(Continued)Chairperson and Chief Executive OfficerDr.LEI Chien serves as the Chairperson while Mr.CHENG Chi-Chung is the Chief Executive Officer.The roles of the Chai
186、rperson and Chief Executive Officer are separate.The Chairperson focuses on Group strategic and Board issues while the Chief Executive Officer has the overall responsibility for operations and development.The Chairperson has a clear responsibility to provide the whole Board with all information rele
187、vant to the discharge of the Boards responsibilities.Code provision C.2.7 stipulates that the chairman should at least annually hold meetings with the independent non-executive directors without the presence of other directors.The Chairperson met the independent non-executive Directors once without
188、the presence of other Directors during the year ended 31 December 2024.Independent Non-executive DirectorsDuring the year ended 31 December 2024,the Board,at all times,met the requirements of the Listing Rules relating to the appointment of at least three independent non-executive directors,represen
189、ting at least one-third of the Board with at least one independent non-executive Director possessing appropriate professional qualifications,or accounting or related financial management expertise.The Company has received from each of our independent non-executive Directors an annual confirmation of
190、 his independence pursuant to the requirements of the Listing Rules.We consider all independent non-executive Directors to be independent in accordance with the independence guidelines set out in Rule 3.13 of the Listing Rules.Board Independence EvaluationThe Company has established a Board Independ
191、ence Evaluation Mechanism during the year which sets out the processes and procedures to ensure a strong independent element on the Board,which allows the Board effectively exercises independent judgment to better safeguard Shareholders interests.During the year ended 31 December 2024,the Board revi
192、ewed the implementation and effectiveness of the Board Independence Evaluation Mechanism and the results were satisfactory.32Natural Beauty Bio-Technology Limited Annual Report 2024Report on Corporate Governance企業管治報告董事會（續）委任、重選連任及撤換訂有服務合約或委任函之董事（包括執行董事及非執行董事）一般任期為期一年，並須根據細則及上市條例重選連任。根據細則第100條，任何新委任
193、董事之任期將於其獲委任後舉行的首次本公司股東大會時屆滿，屆時彼符合資格膺選連任。此外，根據細則第117條，在每屆股東週年大會（股東週年大會）上，三分之一的在職董事（或倘人數並非三或三之倍數，則不少於三分之一的董事）須輪值告退。林家偉先生、林淑華女士及陳守煌先生根據細則將於應屆股東週年大會輪值告退，彼等均符合資格並願意膺選連任。為進一步提高問責性，凡服務董事會超過九年之獨立非執行董事，均須獲股東以獨立決議案形式批准後方可連任。本公司會在相關通函及股東週年大會通告中列明我們認為有關獨立非執行董事仍屬獨立人士之理由，以及建議股東投票贊成有關獨立非執行董事重選連任之理由。截至二零二四年十二月三十一日止
194、年度內，現任獨立非執行董事陳瑞隆先生服務董事會超過九年。BOARD OF DIRECTORS(Continued)Appointments,re-election and removalDirectors with service contracts or letters of appointment,including Executive and Non-executive Directors,usually serve one-year term,and are subject to re-election pursuant to the Articles and the Listing
195、Rules.In accordance with Article 100 of the Articles,any new Director appointed shall hold office only until the first general meeting of the Company after his/her appointment and shall then be eligible for re-election.In addition,in accordance with Article 117 of the Articles,one-third of the Direc
196、tors for the time being,or if their number is not three or a multiple of three,then a number not less than one-third,shall retire from office by rotation at each annual general meeting(“AGM”).Mr.LIN Chia-Wei,Ms.LIN Shu-Hua,and Mr.CHEN Shou-Huang will retire by rotation according to the Articles and
197、all of them,being eligible,will offer themselves for re-election at the forthcoming AGM.To further enhance accountability,any appointment of an Independent Non-executive Director who has served on the Board for more than nine years will be subject to a separate resolution to be approved by sharehold
198、ers.We will state in the related circular and notice of the AGM the reason why we consider the Independent Non-executive Director is still independent and our recommendation to shareholders to vote in favour of the re-election of such Independent Non-executive Director.During the year ended 31 Decem
199、ber 2024,Mr.CHEN Ruey-Long,an existing Independent Non-executive Director,has served on the Board for more than nine years.33二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告董事會（續）委任、重選連任及撤換（續）根據上市規則第13.51B(1)條披露董事及行政總裁資料在本集團其他成員擔任的職位本公司執行董事林燕玲女士於二零二五年一月十六日及二零二四年十一月一日辭任本集團所有於中華人民共和國的附屬公司之董事及副
200、董事長。其他主要委任本公司非執行董事陳守煌先生於二零二四年六月二十五日續聘為台灣證券交易所上市的中國石油化學工業開發股份有限公司（TWSE:1314）之執行長。批准董事服務合約於二零二四年十二月二十六日，董事會批准本公司與各董事訂立的所有服務合約及委任函，自二零二五年一月一日起生效，為期一年。本公司執行董事林燕玲女士的年度董事酬金於二零二四年四月二日開始調整為每月194,082港元，及於二零二四年十一月開始調整為每月20,000港元。BOARD OF DIRECTORS(Continued)Appointments,re-election and removal(Continued)Discl
201、osure of information of Directors and Chief Executive Officer pursuant to Rule 13.51B(1)of the Listing RulesPosition(s)held with the other members of the GroupMs.LIN Yen-Ling,an Executive Director of the Company,resigned as a general manager,a director and vice president of all subsidiaries of the G
202、roup in the Peoples Republic of China with effect from 16 January 2025 and 1 November 2024 respectively.Other major appointmentsMr.CHEN Ruey-Long,an Independent Non-executive Director of the Company,was re-appointed as a Chief Executive Officer of China Petrochemical Development Corporation,Ltd.(TWS
203、E:1314),a company listed on the Taiwan Stock Exchange,with effect from 25 June 2024.Approval of Directors service contractOn 26 December 2024,the Board approved all the service contracts and letter of appointment entered into between the Company and each of the Directors for a term of one year comme
204、ncing on 1 January 2025.The annual Directors fee of Ms.LIN Yen-Ling,an Executive Director of the Company,has been revised to HKD194,082 per month with effect from 2 April 2024 and HKD20,000 per month with effect from November 2024.34Natural Beauty Bio-Technology Limited Annual Report 2024Report on C
205、orporate Governance企業管治報告董事會（續）董事之持續專業發展本公司鼓勵全體董事參與持續專業發展以發展和更新彼等的知識與技能，從而確保彼等繼續在具備全面資訊及切合所需情況下對董事會作出貢獻。截至二零二四年十二月三十一日止年度內，本公司安排了一次董事培訓，培訓內容有關國際財務報告準則。各董事及高級管理人員均獲提供合規手冊，當中載列(a)本公司及各董事因本公司證券在聯交所主板上市而須負上之主要持續責任；及(b)本公司、各董事及高級管理人員須遵守之制度及程序以確保該等責任獲得遵守。新董事獲委任時將獲提供全面正式及定制的入職培訓，旨在說明職責、職務及其他監管規定。公司秘書負責向全體董
206、事提供上市規則及其他法定規定之最新資料。於二零二四年度內，全體獨立非執行董事均為審核委員會、薪酬委員會及提名委員會成員。部分非執行董事為執行委員會及審核委員會成員。個別董事出席所有二零二四年度之董事會會議及董事委員會會議之出席記錄載於本年報第27頁 董事出席及培訓記錄 部分。BOARD OF DIRECTORS(Continued)Continuing professional development for DirectorsAll Directors are encouraged to participate in continuous professional development t
207、o develop and refresh their knowledge and skills in order to ensure that their contribution to the Board remains informed and relevant.During the year ended 31 December 2024,the Company organised one Directors training on International Financial Reporting Standards.There were compliance manuals prov
208、ided to each of the Directors and members of senior management,which set out(a)the principal continuing obligations of the Company and the Directors as a result of the listing of the securities of the Company on the Main Board of the Stock Exchange;and(b)the systems and procedures that the Company,i
209、ts Directors and senior management should follow in order to ensure compliance with such obligations.On appointment,new Directors will be given comprehensive formal and tailored orientation training to explain the responsibilities and duties,and other regulatory requirements.The Company Secretary is
210、 responsible for keeping all Directors updated on the Listing Rules and other statutory requirements.During the year 2024,all Independent Non-executive Directors are members of the Audit Committee,Remuneration Committee and Nomination Committee.Some Non-executive Directors are members of the Executi
211、ve Committee and the Audit Committee.The attendance records of individual Directors for all Board and Board Committee meetings in 2024 are set out under“Directors Attendance and Training Records”on page 27 of this Annual Report.35二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告董事委員會董事會轄下設有四個
212、董事委員會（分別為審核委員會、薪酬委員會、執行委員會及提名委員會）代替其工作，列明其角色及職務之特定職權範圍可於本公司網站查閱：www.ir- COMMITTEESThe Board has established four Board Committees(namely the Audit Committee,Remuneration Committee,Executive Committee and Nomination Committee)that undertake work on its behalf with specific terms of reference setting
213、out their roles and functions available at the Companys website:www.ir- Committees present their respective reports to the Board after each meeting,which address their work and findings.Nomination CommitteeAs at the date of this Annual Report,the Nomination Committee comprises three Independent Non-
214、executive Directors and two Executive Directors,namely Mr.YANG Shih-Chien(Chairman),Mr.CHEN Ruey-Long,Mr.LIN Tsalm-Hsiang,Dr.LEI Chien and Mr.LIN Chia-Wei respectively.The Nomination Committee is responsible for,including but not limited to,determining the policy for the nomination of Directors,revi
215、ewing the structure,size,composition and diversity of the Board annually and making recommendations to the Board on selection of candidates for directorships pursuant to the Board Diversity Policy.It also assesses the independence of Independent Non-executive Directors.Full terms of reference(Nomina
216、tion Committee Charter)are available on the Companys website:www.ir- and the Stock Exchanges website.The Company provided sufficient resources for the Nomination Committee to perform its duties.Where necessary,the Nomination Committee could seek independent professional advice at the Companys expens
217、es,to perform its duties.The Nomination Committee held two meetings during the year ended 31 December 2024.During the year 2024,the Nomination Committee reviewed the Board Diversity Policy and the Director Nomination Policy and conducted an annual review of the structure,size,composition and diversi
218、ty of the Board pursuant to the CG Guidelines and code provision B.3.1 of the CG Code.The Nomination Committee also assessed the independence of Independent Non-executive Directors.The Nomination Committee considered an appropriate balance of diversity perspectives of the Board is maintained and no
219、material matter was identified during the year.Save as the above,the Nomination Committee has performed corporate governance functions set out in code provision A.2.1 of the CG Code for the year ended 31 December 2024.36Natural Beauty Bio-Technology Limited Annual Report 2024Report on Corporate Gove
220、rnance企業管治報告董事委員會（續）提名委員會（續）董事會多元化政策本公司已採納董事會多元化政策，旨在列載本公司董事會為達致成員多元化而採取的方針及有合適比例的董事，彼等應具有直接服務公司主要市場之經驗，以及來自不同的種族背景和性別，以反映本公司的業務策略。所有董事委任必以任用賢能為先。根據董事會成員多元化政策，提名委員會將每年檢討董事會的架構、人數及組成，並在合適情況下，就董事會變動作出推薦建議，以協助執行本公司的企業策略及確保董事會保持多元化的均衡組合。就檢討及評估董事會組成而言，提名委員會致力在各方面達致多元化，並將考慮多項因素，包括但不限於性別、年齡、文化及教育背景、種族、經驗、專
221、業知識、資格、技能及知識以及董事會的獨立性。本公司旨在維持切合本公司業務增長的適當多元化平衡，亦致力確保妥善組織各級別（由董事會至下屬組織）的招聘及甄選常規，以便考慮多元化的人選。於本報告日期，董事會由五名男性董事及三名女性董事組成。提名委員會認為董事會已達成性別多元化並具備有利於本公司業務發展之各種技能、專長及多元化組合，並會定期檢討董事會之組成及多元性以確保其持續有效。於二零二四年十二月三十一日，本集團工作團隊（包括高級管理層）約76.6%為女性。其中女性擔任本集團高級管理層職位約為52.9%。董事會認為，本公司已經實現員工性別多元化。本公司擬繼續保持至少三分之一的管理層職位由女性擔任。B
222、OARD COMMITTEES(Continued)Nomination Committee(Continued)Board Diversity PolicyThe Company has adopted a Board Diversity Policy aiming at setting out the approach to achieve diversity on the Companys Board and having an appropriate proportion of Directors who have direct experience in our key market
223、s,with different ethnic background,of both genders,reflecting our business strategy.All appointment will be based on merit.Pursuant to the Board Diversity Policy,the Nomination Committee will review annually the structure,size and composition of the Board and where appropriate,make recommendations o
224、n changes to the Board to complement the Companys corporate strategy and to ensure that the Board maintains a balanced diverse profile.In relation to reviewing and assessing the Board composition,the Nomination Committee is committed to diversity at all levels and will consider a number of aspects,i
225、ncluding but not limited to gender,age,cultural and educational background,ethnicity,experience,expertise,qualifications,skills and knowledge as well as independence of the Board.The Company aims to maintain an appropriate balance of diversity perspectives that are relevant to the Companys business
226、growth and is also committed to ensuring that recruitment and selection practices at all levels(from the Board downwards)are appropriately structured so that a diverse range of candidates are considered.As at the date of this report,the Board comprises five male Directors and three female Directors.
227、The Nomination Committee considered that the Board had achieved gender diversity and possessed skill and expertise and a diverse mix appropriate for the business of the Company and will review the composition and diversity of the Board on a regular basis to ensure its continued effectiveness.As at 3
228、1 December 2024,the Groups workforce(including senior management)is approximately 76.6%female,among which,approximately 52.9%of the Groups senior management roles are held by women.The Board is satisfied that the Company has achieved gender diversity in its workforce.The Company intends that it shal
229、l continue to maintain at least one-third of the Groups management roles be held by women.37二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告董事委員會（續）提名委員會（續）董事提名政策本公司亦已採納董事提名政策，旨在列明提名及委任本公司董事之準則及程序，確保董事會具備切合本公司業務所需的技巧、經驗及多元觀點，並確保本公司董事會的持續性及維持其領導角色。董事提名政策概述如下：甄選及推薦董事人選所採納之標準評估及挑選任何董事人選時須考慮以下準則
230、：品格與誠實。資格，包括專業資格、技巧、知識及本公司業務及策略相關的經驗，以及董事會多元化政策所提述的多元化因素。為達致董事會多元化而採納的任何可計量目標。根據上市規則之規定，董事會須擁有獨立董事，及參考載於上市規則的獨立指引考慮候選人的獨立性。候選人的專業資格、技能、經驗、獨立性及性別多元化方面可為董事會帶來的任何潛在貢獻。BOARD COMMITTEES(Continued)Nomination Committee(Continued)Director Nomination PolicyThe Company has also adopted a Director Nomination P
231、olicy aiming at setting out the criteria and process in the nomination and appointment of Directors of the Company and ensuring the Board has a balance of skills,experiences and diversity of perspectives appropriate to the Company as well as the Board continuity and appropriate leadership at Board l
232、evel.A summary of the director nomination policy is set out below:Criteria adopted for selection and recommendation for directorship In evaluating and selecting any candidate for directorship,the following criteria should be considered:Character and integrity.Qualifications including professional qu
233、alifications,skills,knowledge and experience and diversity aspects under the Board Diversity Policy that are relevant to the Companys business and corporate strategy.Any measurable objectives adopted for achieving diversity on the Board.Requirement for the Board to have independent directors in acco
234、rdance with the Listing Rules and whether the candidate would be considered independent with reference to the independence guidelines set out in the Listing Rules.Any potential contributions the candidate can bring to the Board in terms of qualifications,skills,experience,independence and gender div
235、ersity.38Natural Beauty Bio-Technology Limited Annual Report 2024Report on Corporate Governance企業管治報告董事委員會（續）提名委員會（續）董事提名政策（續）甄選及推薦董事人選所採納之標準（續）是否願意及是否能夠投放足夠時間履行身為董事會及或董事委員會成員的職責。董事會及或提名委員會可於適用時就提名董事及繼任規劃不時採納及或修訂其他適用於本公司業務及繼任計劃的觀點。提名程序(a)委任新董事(i)提名委員會及或董事會應在收到委任新董事的建議及候選人的履歷資料（或相關詳情）後，依據上述標準評估該候選人，以
236、釐定該候選人是否適合擔任董事。(ii)如過程涉及一名或多名合適的候選人，提名委員會及或董事會應根據本公司的需要及各候選人的背景調查（如適用）排列彼等的優先次序。(iii)提名委員會應隨後就委任合適候選人為董事向董事會提出推薦意見（如適用）。(iv)就任何於本公司股東大會上經由股東提名選舉為董事的人士，提名委員會及或董事會應依據上述準則評估該候選人，以釐定該候選人是否符合董事資格。提名委員會及或董事會應就於股東大會上選舉董事的提案向股東提出推薦意見（如適用）。BOARD COMMITTEES(Continued)Nomination Committee(Continued)Director No
237、mination Policy(Continued)Criteria adopted for selection and recommendation for directorship(Continued)Willingness and ability to devote adequate time to discharge duties as a member of the Board and/or Board committee(s)of the Company.Such other perspectives that are appropriate to the Companys bus
238、iness and succession plan and where applicable,may be adopted and/or amended by the Board and/or the Nomination Committee from time to time for nomination of directors and succession planning.Nomination process(a)Appointment of new director(i)The Nomination Committee and/or the Board should,upon rec
239、eipt of the proposal on appointment of new director and the biographical information(or relevant details)of the candidate,evaluate such candidate based on the criteria as set out above to determine whether such candidate is qualified for directorship.(ii)If the process yields one or more desirable c
240、andidates,the Nomination Committee and/or the Board should rank them by order of preference based on the needs of the Company and reference check of each candidate(where applicable).(iii)The Nomination Committee should then recommend to the Board to appoint the appropriate candidate for directorship
241、,as applicable.(iv)For any person that is nominated by a shareholder for election as a director at the general meeting of the Company,the Nomination Committee and/or the Board should evaluate such candidate based on the criteria as set out above to determine whether such candidate is qualified for d
242、irectorship.Where appropriate,the Nomination Committee and/or the Board should make recommendation to shareholders in respect of the proposed election of director at the general meeting.39二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告董事委員會（續）提名委員會（續）董事提名政策（續）提名程序（續）(b)於股東大會上重選董事(i)提名委員會及或董
243、事會應檢討退任董事對本公司的整體貢獻及服務，以及在董事會的參與程度及表現。(ii)提名委員會及或董事會亦應檢討及確定退任董事是否仍然符合上述準則。(iii)提名委員會及或董事會應隨後就於股東大會上重選董事的提案向股東提出推薦意見。倘董事會擬於股東大會上提呈決議案選舉或重選一名候選人為董事，隨附有關股東大會通告的致股東通函及或說明函件中將會根據上市規則及或相關適用法律及法規的要求披露有關候選人的資料。審核委員會於本年報日期，審核委員會由三名獨立非執行董事和一名非執行董事組成，分別為陳瑞隆先生（主席）、林蒼祥先生、楊世緘先生及林淑華女士。審核委員會大部分成員為獨立非執行董事，其中林蒼祥先生具備適當
244、的專業資格以及會計及相關的財務管理專長。會議記錄初稿於每次會議後十四日內送交各審核委員會成員。審核委員會中無任何成員是本公司外聘核數師合夥人。BOARD COMMITTEES(Continued)Nomination Committee(Continued)Director Nomination Policy(Continued)Nomination process(Continued)(b)Re-election of Director at general meeting(i)The Nomination Committee and/or the Board should review t
245、he overall contribution and service to the Company of the retiring director and the level of participation and performance on the Board.(ii)The Nomination Committee and/or the Board should also review and determine whether the retiring director continues to meet the criteria as set out above.(iii)Th
246、e Nomination Committee and/or the Board should then make recommendation to shareholders in respect of the proposed re-election of director at the general meeting.Where the board proposes a resolution to elect or re-elect a candidate as director at the general meeting,the relevant information of the
247、candidate will be disclosed in the circular to shareholders and/or explanatory statement accompanying the notice of the relevant general meeting in accordance with the Listing Rules and/or applicable laws and regulations.Audit CommitteeAs at the date of this Annual Report,the Audit Committee compris
248、es three Independent Non-executive Directors and one Non-executive Director,namely Mr.CHEN Ruey-Long(Chairman),Mr.LIN Tsalm-Hsiang,Mr.YANG Shih-Chien and Ms.LIN Shu-Hua,respectively.The majority of the Audit Committee members are Independent Non-executive Directors,with Mr.LIN Tsalm-Hsiang possessin
249、g the appropriate professional qualifications and accounting and related financial management expertise.Draft minutes are sent to members of the Audit Committee within 14 days of each meeting.None of the Audit Committee members is a partner of the external auditors of the Company.40Natural Beauty Bi
250、o-Technology Limited Annual Report 2024Report on Corporate Governance企業管治報告董事委員會（續）審核委員會（續）審核委員會獲董事會授權，可調查其職權範圍內之任何事項；向任何僱員索取任何所需資料，而所有僱員均已接獲指示，彼等須就審核委員會之要求作出通力合作；向外界法律人士或其他獨立專業人士尋求意見；以及於有需要時邀請具有相關經驗及專才之外界人士參與會議。審核委員會獲提供足夠資源以履行其職責。闡 釋 審 核 委 員 會 角 色 和 職 責 之 全 面 職 權範 圍（審 核 委 員 會 憲 章）可 於 本 公 司 網 站(www.
251、ir- COMMITTEES(Continued)Audit Committee(Continued)The Audit Committee is authorized by the Board to investigate any activity within its terms of reference;to seek any information it requires from any employee and all employees are directed to cooperate with any request made by the Audit Committee;t
252、o obtain outside legal or other independent professional advice;and to secure the attendance of outsiders with relevant experience and expertise to their meetings if necessary.Sufficient resources are provided to the Audit Committee to discharge its duty.Full terms of reference(Audit Committee Chart
253、er)explaining the Audit Committees role and authority are available on the Companys website:www.ir- and the Stock Exchanges website.The Audit Committee held six meetings during the year ended 31 December 2024.During the year 2024,the Audit Committee reviewed the annual results in respect of the year
254、 ended 31 December 2023 and interim results for the six months ended 30 June 2024 and significant issues on the financial reporting and compliance procedures and arrangements for employees to raise concerns about possible improprieties.During the year 2024,the Audit Committee also met with the exter
255、nal auditors twice to discuss audit issues,before recommending to the Board for approval of publication of results.There is an agreed procedure for Audit Committee members to take independent professional advice at the Companys expenses.There were no material uncertainties relating to events or cond
256、itions that may cast significant doubt upon the Companys ability to continue as a going concern.The Audit Committee did not have any different view from the Board regarding the selection and re-appointment of external auditors.There was a whistle-blowing policy which forms part of the employees hand
257、book.41二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告董事委員會（續）薪酬委員會於本年報日期，薪酬委員會由三名獨立非執行董事及兩名執行董事組成，分別為林蒼祥先生（主席）、陳瑞隆先生、楊世緘先生、雷倩博士和林家偉先生。薪酬委員會職責主要包括釐定執行董事之薪酬政策和架構、評核執行董事之表現及批准執行董事之服務合約條款，以及釐定或向董事會建議個別執行董事、非執行董事及高級管理人員之薪酬待遇。薪酬委員會已採納企業管治守則守則條文E.1.2(c)(ii)所述的建議模式。在進行有關董事和高級管理人員薪酬的工作時，薪酬委員會確保並無個別
258、董事或其任何聯繫人參與釐定其自身薪酬。薪酬委員會還確保薪酬水準應足以吸引和挽留董事以成功經營本公司。薪 酬 委 員 會 的 角 色 與 職 能 載 列 於其 職 權 範 圍。全 面 職 權 範 圍（薪酬 委 員 會 憲 章）可 於 本 公 司 網 站(www.ir- COMMITTEES(Continued)Remuneration CommitteeAs at the date of this Annual Report,the Remuneration Committee comprises three Independent Non-executive Directors and two
259、 Executive Directors,namely Mr.LIN Tsalm-Hsiang(Chairman),Mr.CHEN Ruey-Long,Mr.YANG Shih-Chien,Dr.LEI Chien and Mr.LIN Chia-Wei respectively.The main duties of the Remuneration Committee include determining the policy and structure for the remuneration of Executive Directors,assessing performance of
260、 Executive Directors and approving the terms of Executive Directors service contracts,and determining or making recommendations to the Board on the Companys remuneration packages of individual Executive and Non-executive Directors and senior management.The Remuneration Committee has adopted the reco
261、mmendation model described in code provision E.1.2(c)(ii)of the CG Code.In conducting its work in relation to the remuneration of Directors and senior management,the Remuneration Committee ensures that no director or any of his/her associates was involved in determining his or her own remuneration.I
262、t also ensures that remuneration levels should be sufficient to attract and retain directors to run the Company successfully.The roles and functions of the Remuneration Committee are set out in its terms of reference.Full terms of reference(Remuneration Committee Charter)are available on the Company
263、s website:www.ir- and the Stock Exchanges website.The Remuneration Committee held three meetings during the year ended 31 December 2024.During the year 2024,the Remuneration Committee has reviewed and recommended the approval of the proposed bonus awards for all employees and senior management;revie
264、wed and recommended the remuneration of Mr.CHENG Chi-Chung,reviewed and recommended the renewal of Directors service contracts and letters of appointment of all Directors.With reference to the Remuneration Committee Charter,the Remuneration Committee members had carefully reviewed and considered the
265、 contribution of each of the Directors to the Group,the Directors experience in the beauty and spa business and the market rate paid by comparable companies.Independent professional advice would be sought to supplement internal resources where appropriate.42Natural Beauty Bio-Technology Limited Annu
266、al Report 2024Report on Corporate Governance企業管治報告董事委員會（續）薪酬委員會（續）在釐定董事及高管之酬金基準及架構時，將考慮以下因素：(1)對本集團所作貢獻，(2)在本集團相關業務之經驗，(3)各自之職責、責任及表現，(4)市場平均水平，及(5)本集團之整體財政狀況。有關高級管理層按薪酬範圍劃分的薪酬的詳情，載於本年報綜合財務報表附註15。執行委員會除了上文所述之薪酬委員會、審核委員會及提名委員會外，執行委員會之詳情載列如下。於本年報日期，執行委員會由三名執行董事及兩名非執行董事組成，分別為雷倩博士（主席）、林家偉先生、林燕玲女士、林淑華女士及
267、陳守煌先生。執行委員會之主要職責為制訂業務政策、就重要業務事宜及政策作出決定、協助批准若干企業行動、就董事會定期會議間隔期間發生之事宜行使董事會轉授之權力及授權，以及檢討財務、市場推廣、零售、營運及其他業務表現，並審批年度預算案及重要業務指標（KPI）及過往表現。執行委員會於截至二零二四年十二月三十一日止年度內並無舉行會議。BOARD COMMITTEES(Continued)Remuneration Committee(Continued)When determining the remuneration basis and structure of the Directors and Ex
268、ecutives,the following factors will be taken into account:(1)contributions to the Group,(2)experience in related businesses of the Group,(3)respective responsibilities and performance,(4)market average level,and(5)the overall financial status of the Group.Details of the remuneration of the senior ma
269、nagement by band are set out in note 15 to the consolidated financial statements.Executive CommitteeIn addition to the Remuneration Committee,Audit Committee and Nomination Committee described above,details of the Executive Committee are set out below.As at the date of this Annual Report,the Executi
270、ve Committee comprises three Executive Directors and two Non-executive Directors,namely Dr.LEI Chien(Chairperson),Mr.LIN Chia-Wei,Ms.LIN Yen-Ling,Ms.LIN Shu-Hua and Mr.CHEN Shou-Huang respectively.Executive Committee is primarily responsible for formulating business policies,making decisions on key
271、business issues and policies,facilitating the approval of certain corporate actions and exercising the powers and authority delegated by the Board in respect of matters arising between regularly scheduled Board meetings,and to review financial,marketing,retail,operation and other business performanc
272、e,as well as to review and approve annual budget and key performance indicators(“KPIs”)and track performance.No Executive Committee meeting was held during the year ended 31 December 2024.43二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告風險管理及內部監控董事會承認其須對風險管理及內部監控系統負責，並有責任檢討該等系統的有效性。該等系統旨在管理
273、而非消除未能達成業務目標的風險，而且只能就不會有重大的失實陳述或損失作出合理而非絕對的保證。董事會負責整體評估及釐定本公司達成策略目標時所願意接納的風險性質及程度，並確保本公司設立及維持合適及有效的風險管理及內部監控系統。審核委員會協助董事會領導管理層並監督其對風險管理及內部監控系統的設計、實施及監察。本公司已制定並採納多項列明權責的風險管理程序及指引，以實施關鍵業務程序及辦公職能，包括項目管理、製造及採購、財務匯報、人力資源及資訊科技。本公司的風險管理及內部監控系統乃按下列原則、特質及程序制定：本公司的風險管理及內部監控系統乃按照促進運營效率、減少資產損失、確保財務報告的可靠性和對相關法律法
274、規的遵循性原則制定。該等系統涵蓋控制環境、風險評估、控制活動、資訊與溝通及內部監督等要素。風險管理及內部監控系統由公司組織人員並引進外部專業顧問機構配合編製，經公司管理層審核，並由審核委員會及董事會批准。RISK MANAGEMENT AND INTERNAL CONTROL The Board acknowledged its responsibility for the risk management and internal control systems and reviewing their effectiveness.Such systems are designed to man
275、age rather than eliminate the risk of failure to achieve business objectives,and can only provide reasonable and not absolute assurance against material misstatement or loss.The Board has the overall responsibility for evaluating and determining the nature and extent of the risks it is willing to ta
276、ke in achieving the Companys strategic objectives,and establishing and maintaining appropriate and effective risk management and internal control systems.The Audit Committee assists the Board in leading the management and overseeing their design,implementation and monitoring of the risk management a
277、nd internal control systems.The Company has developed and adopted various risk management procedures and guidelines with defined authority for implementation by key business processes and office functions,including project management,manufacturing and procurement,financial reporting,human resources
278、and information technology.The Companys risk management and internal control systems have been developed with the following principles,features and processes:The Companys risk management and internal control systems are designed with the principles to enhance the operation effectiveness,reduce loss
279、in assets,ensure the reliability of financial reports and ensure compliance with relevant legislation and regulations.The systems cover the factors including,among others,environment control,risk assessment,activity control,information and communication,and internal surveillance.The Company organise
280、s personnel and seeks assistance from external professional advisory institutions to establish the risk management and internal control systems which are subject to the review by the Companys management team and approval by the Audit Committee and the Board.44Natural Beauty Bio-Technology Limited An
281、nual Report 2024Report on Corporate Governance企業管治報告風險管理及內部監控（續）所有部門均定期進行內部監控評估，以辨識可能影響本集團業務的風險及關鍵營運和財務程序、監管規定合規性以及資訊安全等方面。本集團已每年進行自我評估，確認各部門是否皆妥善遵守控制政策。管理層定期檢討風險管理及內部監控系統的有效性及是否符合最佳常規。管理層與部門主管共同評估出現風險的可能性，提供處理計劃並監察風險管理的進展，向審核委員會報告所有發現結果及系統的有效性。稽核主管亦向審核委員會報告有關內部監控的執行情況。內部審核部門於二零一六年初設立，以適時提升風險管理及內部監控
282、系統。內部審核部門負責對風險管理和內部監控系統的充分性和有效性進行獨立審查。內部審核部門檢查有關會計常規及所有重大監控的關鍵問題，並向審核委員會提供其執行的效益及改善建議。本公司設有舉報政策，以協助僱員有信心舉報有關財務匯報控制可能發生之不正當行為或本公司其他事宜。本公司設有反貪污政策，以嚴格禁止任何形式的舞弊和貪污並在任何時候的所有業務交易中遵守和維護高標準的商業誠信、誠實、公平、公正和透明度。截至二零二四年十二月三十一日止年度，董事會已就涵蓋二零二四年的風險管理及內部監控系統進行年度檢討，並認為本集團的有關系統已有效且充足實施。董事會檢討亦考慮到本公司會計及財務匯報職能的資源、員工資歷及經
283、驗，以及員工所接受的培訓課程及有關預算是否足夠。RISK MANAGEMENT AND INTERNAL CONTROL(Continued)All departments conducted internal control assessment regularly to identify risks that potentially impact the business of the Group and various aspects including key operational and financial processes,regulatory compliance and i
284、nformation security.Self-evaluation has been conducted annually to confirm that control policies are properly complied with by each department.The management regularly reviews the effectiveness of the risk management and internal control systems and compliance with best practices.In coordination wit
285、h department heads,the management assesses the likelihood of risk occurrence,provides treatment plans,and monitors the risk management progress,and reports to the Audit Committee on all findings and the effectiveness of the systems.The head of internal audit also reports to the Audit Committee on th
286、e implementation of internal control.The Internal Audit Department was established in early 2016 to enhance risk management and internal control systems in a timely manner.The Internal Audit Department is responsible for performing independent review of the adequacy and effectiveness of the risk man
287、agement and internal control systems.The Internal Audit Department examines key issues in relation to the accounting practices and all material controls and provides the effectiveness of its implementation and recommendations for improvement to the Audit Committee.The Company has adopted a whistle-b
288、lowing policy to facilitate its employees to raise,in confidence,concerns about possible improprieties in financial reporting control or other matters of the Company.The Company has adopted an anti-corruption policy to strictly prohibits any form of fraud or bribery and to observe and uphold high st
289、andards of business integrity,honesty,fairness,impartiality and transparency in all its business dealings at all times.During the year ended 31 December 2024,the Board conducted an annual review of the risk management and internal control systems covering the year 2024 and considered that such syste
290、ms of the Group had been implemented effectively and adequately.The Boards review will also consider the adequacy of resources,qualifications and experience of the staff of the Companys accounting and financial reporting function,and their training programmes and budget.45二零二四年年報 自然美生物科技有限公司 Report
291、on Corporate Governance企業管治報告風險管理及內部監控（續）本公司已制定披露政策，為本公司董事、高級人員、高級管理層及相關僱員處理機密資料、監管信息披露及回應查詢提供了一般指引。本公司已執行監控程序，嚴禁未經授權而取得及使用內部消息。董事會確認已收到管理層的確認函，確認本公司至二零二四年十二月三十一日止年度的風險管理及內部監控系統乃屬有效。董事關於財務報告之責任 管理層已向董事會提供解釋及資料，以便董事會就提交予董事會批准財務及其他資料前作出知情之評估。董事獲提供有關管理層策略計劃、各業務最新資料、財務目標、計劃及行動之報告。董事負責存管恰當會計記錄及編製各財務期間之賬目
292、，有關賬目須真實而公平地反映本集團於該期間之事務狀況、以及業績及現金流量。在編製截至二零二四年十二月三十一日止年度之賬目時，董事已：批准採納香港會計師公會頒佈之所有適用香港財務報告準則；選擇及貫徹應用合適之會計政策；作出審慎而合理之判斷及估計；及 按持續經營基準編製賬目。核數師就其報告責任作出之聲明載於第92頁至101頁之獨立核數師報告書內。RISK MANAGEMENT AND INTERNAL CONTROL(Continued)The Company has developed its disclosure policy which provides a general guide to
293、 the Companys Directors,officers,senior management and Relevant Employees in handling confidential information,monitoring information disclosure and responding to enquiries.Control procedures have been implemented to ensure that unauthorized access and use of inside information are strictly prohibit
294、ed.The Board confirms that it has received confirmation from the management that the Companys risk management and internal control systems are effective for the year ended 31 December 2024.DIRECTORS RESPONSIBILITY IN RESPECT OF THE FINANCIAL STATEMENTSManagement provided explanation and information
295、to the Board to enable the Board to make an informed assessment of the financial and other information put before the Board for approval.Directors are provided with reports on the managements strategic plans,updates on lines of business,financial objectives,plans and actions.The Directors are respon
296、sible for keeping proper accounting records and preparing accounts for each financial period,which give a true and fair view of the state of affairs of the Group and of the results and cash flow for that period.In preparing the accounts for the year ended 31 December 2024,the Directors have:approved
297、 the adoption of all applicable Hong Kong Financial Reporting Standards issued by the Hong Kong Institute of Certified Public Accountants;selected and applied consistently appropriate accounting policies;made judgements and estimates that are prudent and reasonable;and prepared the accounts on a goi
298、ng concern basis.A statement by the auditors about their reporting responsibilities is included in the Independent Auditors Report set out on pages 92 to 101.46Natural Beauty Bio-Technology Limited Annual Report 2024Report on Corporate Governance企業管治報告董事關於財務報告之責任（續）管理層每月向全體董事會成員提供更新資料，載列有關本公司之表現、財務狀
299、況及前景之公正及易於理解之評估，內容足以讓整體董事會及各董事履行彼等之職責。董事確認，彼等有責任編製賬目，而財務報表已按持續經營基準編製。董事會會在年報與中期報告、根據上市規則規定須予披露有關內幕消息及其他財務資料之其他公告、向監管者提交之報告及根據法例規定須予披露之資料內，對公司表現作出平衡、清晰及容易理解之評估。核數師酬金於回顧年度內，本集團就審計服務及非審計服務（中期報告審閱）已支付核數師之酬金分別為2,083,000港元及200,000港元，有關酬金已由審核委員會審閱及批准。公司秘書於二零二四年度內，卓佳專業商務有限公司的郭彥廷女士為外部服務提供者，已獲委聘為本公司的公司秘書。其在本公
300、司的主要聯絡人為朱旋女士（首席法律顧問）。郭女士確認於二零二四年度內已接受超過十五小時的相關專業培訓。DIRECTORS RESPONSIBILITY IN RESPECT OF THE FINANCIAL STATEMENTS(Continued)Management provided all members of the Board with monthly updates giving a balanced and understandable assessment of the Companys performance,position and prospects in suffici
301、ent details to enable the Board as a whole and each Director to discharge their duties.The Directors acknowledged their responsibility for preparing the accounts,and the financial statements have been prepared on a going concern basis.The Board will present a balanced,clear and understandable assess
302、ment to annual and interim reports,other announcements in relation to inside information and other financial disclosures required under the Listing Rules,and report to regulators as well as information required to be disclosed pursuant to statutory requirements.AUDITORS REMUNERATIONDuring the year u
303、nder review,the remuneration paid to the Groups auditors,in respect of audit services amounted to HK$2,083,000 and non-audit services of review of interim results amounted to HK$200,000 which were reviewed and approved by the Audit Committee.COMPANY SECRETARYDuring the year 2024,Ms.KWOK Yin Ting of
304、Tricor Services Limited,is an external service provider and was engaged by the Company as its Company Secretary.Her main contact person at the Company is Ms.Jenny ZHU(Chief Legal Counsel).Ms.KWOK has confirmed that she has undertaken no less than 15 hours of relevant professional training during the
305、 year 2024.47二零二四年年報 自然美生物科技有限公司 Report on Corporate Governance企業管治報告股東權利有關股東召開股東特別大會之程序載於本公司細則第73條，本公司之細則可於本公司網站(www.ir- 公 司 有 關 股 東 提 名 董 事 之 程 序 及 股東 通 訊 政 策 之 文 件 可 於 本 公 司 網 站(www.ir- 股東服務 環節，專門提供股東適用之相關全面資訊。如欲向本公司董事會提出任何查詢，股東可通過以下方式發送查詢或請求：地址：中國上海市靜安區昌平路958號傳真：+86 21 5256-0455電子郵件：為免存疑，股東必須備存及
306、發送經妥為簽署的正本書面申請書、通知或聲明或查詢（視情況而定）至上述地址並提供其全名、聯繫詳情和身份證明以使之生效。股東資料可根據法律要求予以披露。於二零二四年，本公司未對其組織章程大綱及細則作出任何修訂。本公司的組織章程大綱及細則的最新版本可於本公司網站(www.ir- RIGHTSThe procedure for shareholders to convene an extraordinary general meeting can be found in Article 73 of the Articles of the Company,which is available at th
307、e Companys website(www.ir- the Stock Exchanges website.Documents relating to the Procedures for Nomination of Directors by Shareholders and the Shareholder Communication Policy are available for download from the Companys website(www.ir- is a dedicated section of“Shareholder Services”in the Companys
308、 website:www.ir- to provide comprehensive information related to shareholders.For putting forward any enquiries to the Board of the Company,shareholders may send their enquiries or requests to the following:Address:958 Changping Road,Jingan District,Shanghai,ChinaFax:+86 21 5256-0455Email:For the av
309、oidance of doubt,shareholder(s)must deposit and send the original duly signed written requisition,notice or statement,or enquiry(as the case may be)to the above address and provide their full name,contact details and identification in order to give effect thereto.Shareholders information may be disc
310、losed as required by law.During the year 2024,the Company has not made any amendment to its Memorandum and Articles of Association.The Companys Memorandum and Articles is available on the Companys website(www.ir- the Stock Exchanges website.48Natural Beauty Bio-Technology Limited Annual Report 2024R
311、eport on Corporate Governance企業管治報告投資者關係本公司認為與股東有效溝通，對良好投資者關係及投資者對本集團業務表現及策略的了解而言實屬關鍵。本公司亦深明透明度及適時披露公司資訊的重要性。於會議上，本公司會就每項實際獨立之事宜（包括選舉個別董事）個別提呈決議案。董事會主席及董事委員會主席或彼等各自之委派代表須出席應屆股東週年大會。自上一份年報刊發以來，本公司於二零二四年五月二十四日舉行一次股東週年大會。守則條文第F.2.2條規定，上市發行人之董事會主席應出席股東週年大會。董事會主席並應邀請審核委員會、薪酬委員會、提名委員會及任何其他委員會的主席出席。若有關委員會主
312、席未能出席，董事會主席應邀請另一名委員（或如該名委員未能出席，則其正式委任的代表）出席。該等人士須在股東週年大會上回答提問。於二零二四年五月二十四日舉行之股東週年大會，提名委員會主席楊世緘先生及薪酬委員會主席林蒼祥先生未能親自出席本公司股東週年大會。董事會已安排對本集團一切業務活動及營運瞭如指掌的陳瑞隆先生（本公司獨立非執行董事兼提名委員會及薪酬委員會成員）出席二零二四年度股東週年大會及回答股東提問。本公司致力完善股東大會的規劃程序，如透過給予全體董事充足時間以提前安排工作，並為彼等出席及參與股東大會提供一切所需支持，以便董事會主席及全體董事能夠出席本公司日後的股東大會。就二零二四年度股東週年
313、大會而言，本公司已安排在大會舉行前至少足二十個營業日向股東發送通知。其 他 股 東 服 務 之 資 料 登 載 於 本 公 司 網 站(www.ir- RELATIONSThe Company considers that effective communication with Shareholders is essential for good investor relations and investor understanding of the Groups business performance and strategies.The Company also recognises
314、the importance of transparency and timely disclosure of corporate information.Separate resolutions are proposed at the meeting on each substantially separate issue,including the election of individual Directors.Chairperson of the Board and Chairmen of the Board Committees or their respective delegat
315、es are requested to attend the forthcoming AGM.The Company has held one AGM on 24 May 2024 since the issuance of the last annual report.Code provision F.2.2 stipulates that the chairman of the board of a listed issuer should attend the AGM.The chairman of the board should also invite the chairmen of
316、 the audit,remuneration,nomination and any other committees to attend.In their absence,the chairman of the board should invite another member of the committee or failing this,his duly appointed delegate,to attend.These persons should be available to answer questions at the AGM.On the AGM held on 24
317、May 2024,Mr.YANG Shih-Chien,the Chairman of the Nomination Committee and Mr.LIN Tsalm-Hsiang,the chairman of the Remuneration Committee,were unable to attend the Companys AGM.The Board arranged for Mr.CHEN Ruey-Long,an Independent Non-executive Director and a member of the Nomination Committee and R
318、emuneration Committee,who is well versed in all business activities and operations of the Group,to attend the 2024 AGM to respond to shareholders questions.The Company has optimized the planning and procedures of general meetings by,for example,giving adequate time to all Directors to accommodate th
319、eir work arrangements and providing all necessary support for their presence and participation at general meetings,such that the Chairperson of the Board and all Directors will be able to attend future general meetings of the Company.The Company arranged for the notice to shareholders for the 2024 A
320、GM at least 20 clear business days before the meeting.Additional shareholders services can be found in the investor relations section of the Company s website:www.ir- 自然美生物科技有限公司 Report on Corporate Governance企業管治報告投資者關係（續）按股數投票表決進行按股數投票表決之程序載於二零二四年度股東週年大會通告內，該等程序亦已於二零二四年度股東週年大會開始時解釋。本公司香港股份過戶登記處香港證
321、券登記有限公司之代表獲委任為於二零二四年度股東週年大會之監票員。按股數投票表決結果在二零二四年度股東週年大會舉行後同日刊發，並在聯交所網站及本公司網站(www.ir- 指本公司已經或將刊發的任何文件，包括（但不限於）董事會報告及年度賬目連同核數師報告、中期報告、會議通告、通函及代表委任表格等，以供其參閱或採取行動。向股東發放之公司通訊以淺白中、英雙語編寫，以利便股東了解通訊內容。INVESTOR RELATIONS(Continued)Voting by pollProcedures for conducting a poll were set out in the notice of the
322、 2024 AGM.These procedures were also explained at the commencement of 2024 AGM.A representative of the Companys Share Registrar,Hong Kong Registrars Limited,was appointed as scrutineer during the 2024 AGM.Poll results were published on the same day following the 2024 AGM and posted on the website of
323、 the Stock Exchange and that of the Company at www.ir- Communication PolicyThe Company has in place a Shareholders Communication Policy.The policy aims to enable shareholders to exercise their rights in an informed manner,and to allow shareholders and the investment community to engage actively in t
324、he Company.The Board reviewed the implementation and effectiveness of the Shareholders Communication Policy and the results were satisfactory.The Company has established a number of channels for maintaining an on-going dialogue with its shareholders as follows:(a)Shareholders enquiriesShareholders s
325、hould direct their questions about their shareholdings to the Companys share registrar.(b)Corporate Communication“Corporate Communication”refers to any document issued or to be issued by the Company for the information or action of holders of any of its securities,including,but not limited to,the di
326、rectors report and annual accounts together with a copy of the auditors report,interim report,notice of meeting,circular and proxy form.Corporate communication will be provided to Shareholders in plain language and in both English and Chinese versions to facilitate Shareholders understanding.50Natur
327、al Beauty Bio-Technology Limited Annual Report 2024Report on Corporate Governance企業管治報告投資者關係（續）股東通訊政策（續）(c)公司網站本 公 司 網 站（w w w.i r-c l o u d.c o m/hongkong/00157/irwebsite_c）專設 投資者關係 欄目。本公司網站上登載的資料定期更新。(d)股東大會股東宜參與股東大會，如未克出席，可委派代表代其出席並於會上投票。董事會成員尤其是董事會轄下各委員會的主席或副主席或其代表、適當的行政管理人員及外聘核數師均會出席股東周年大會回答股東提
328、問。股息政策本公司已採納股息政策，其中載列本公司就向股東宣派、派付或派發其純利作為股息時擬應用的原則及指引。INVESTOR RELATIONS(Continued)Shareholders Communication Policy(Continued)(c)Corporate WebsiteA dedicated Investor Relations section is available on the Companys website at www.ir- on the Companys website is updated on a regular basis.(d)Sharehold
329、ers MeetingsShareholders are encouraged to participate in general meetings or to appoint proxies to attend and vote at meetings for and on their behalf if they are unable to attend the meetings.Board members,in particular,either the chairmen or deputy chairmen of Board committees or their delegates,
330、appropriate management executives and external auditors will attend annual general meetings to answer Shareholders questions.Dividend Policy The Company has adopted a Dividend Policy setting out the principle and guidelines to be applied by the Company in respect of declaration,payment or distributi
331、on of its net profits as dividends to the shareholders.Directors and Senior Management Profiles董事及高級管理層履歷51二零二四年年報 自然美生物科技有限公司 CHAIRPERSON AND EXECUTIVE DIRECTOR:DR.LEI CHIEN(ALIAS JOANNA LEI)Aged 66,is the Chairperson of the Company.She was appointed as the Companys Executive Director on 26 October
332、 2018.She is also the chairperson of Executive Committee and a member of Nomination Committee and Remuneration Committee.She is currently a director of the Companys subsidiaries in Malaysia and Hong Kong.Dr.Lei is currently an executive director of Pacific Construction Co.,Limited*(太平洋建設股份有限公司),a co
333、mpany listed on Taiwan Stock Exchange(TWSE:2506).She is also a non-executive independent director and chairperson of the board of GSS Energy Limited(SGX:41F.SI),a company listed on the Singapore Exchange.Dr.Lei is also serving on the board of a number of non-profit organisations such as the Chinese Childrenhome and Shelter Association*(中華育幼機構兒童關懷協會)and the National Womens League*(中華民國婦女聯合會).She ha
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