AVCONCEPTHOLD：年報2024.pdf

1、2024年報A N N U A L R E P O R T目錄Contents1 Annual Report 2024 年報 AV Concept Holdings LimitedPages頁次FINANCIAL HIGHLIGHTS財務重點2CORPORATE INFORMATION公司資料4CHAIRMANS STATEMENT主席致辭6MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析9PROFILE OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層履歷17DIRECTORS REPORT董事會報告21CORPORAT

2、E GOVERNANCE REPORT企業管治報告34ENVIRONMENTAL,SOCIAL AND GOVERNANCE REPORT環境、社會及管治報告45INDEPENDENT AUDITORS REPORT獨立核數師報告85AUDITED CONSOLIDATED FINANCIAL STATEMENTS經審核綜合財務報表CONSOLIDATED STATEMENT OF PROFIT OR LOSS綜合損益表93CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME綜合全面收入表94CONSOLIDATED STATEMENT OF FINAN

3、CIAL POSITION綜合財務狀況表95CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表97CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表99NOTES TO CONSOLIDATED FINANCIAL STATEMENTS綜合財務報表附註101LIST OF INVESTMENT PROPERTIES AND BUILDINGS INCLUDED IN PROPERTY,PLANT AND EQUIPMENT投資物業清單及計入物業、廠房及設備之樓宇196Financial Highlights財

4、務重點2AV Concept Holdings Limited Annual Report 2024 年報20242023202220212020二零二四年二零二三年二零二二年二零二一年二零二零年HK$millionHK$millionHK$millionHK$millionHK$million百萬港元百萬港元百萬港元百萬港元百萬港元 Revenue收益 Semiconductor distribution半導體分銷937.3634.31,012.71,190.41,259.2 Co nsumer product and product sourcing business消費類產品及產品採購業

5、務46.724.729.047.174.9 Venture capital創投 Others其他0.31.00.73.73.2 984.3660.01,042.41,241.21,337.3 Profit/(loss)before interest,tax,depreciation,amortisation and non-cash items除利息、稅項、折舊、攤銷及非現金項目前 溢利（虧損）Corporate expense公司費用(29.6)(26.9)(26.6)(33.9)(33.8)Venture capital創投(11.2)(18.9)11.3(19.4)(16.0)Semic

6、onductor distribution半導體分銷200.5102.8285.2354.7192.1 Co nsumer product and product sourcing business:消 費類產品及產品採購業務：Selling and distribution expenses銷售及分銷費用(19.7)(10.6)(4.4)(5.6)(7.7)Operating loss經營虧損(1.5)(4.5)(2.5)(10.9)(17.3)(21.2)(15.1)(6.9)(16.5)(25.0)Others其他(1.0)(2.0)(6.4)(13.5)(7.4)137.539.925