年 報2021/2022 annual reportstock code股份代號 ： 417年 報2021/2022 annual reportstock code股份代號 ： 417 table of contents目錄005008011financial highlights財務概要corporate information公司資料letter to shareholders致股東的函件014022034management’s discussion and analysis管理層之討論及分析directors and senior management profile董事及高級管理人員簡介awards and accolades獎項與認可036040064the tsl | 謝瑞麟 foundationtsl | 謝瑞麟基金report of the directors董事會報告corporate governance report企業管治報告080090091independent auditor’s report獨立核數師報告書consolidated statement of profit or loss綜合損益賬consolidated statement of comprehensive income綜合全面收益報表092094096consolidated statement of financial position綜合財務狀況報表consolidated statement of changes in equity綜合權益變動表consolidated statement of cash flows綜合現金流量表098228230notes to the financial statements財務報表附註five-year financial summary五年財務概要summary of properties 物業摘要 in our new digital world, tsl is reaching out to our customers in exciting new ways. our new online platform for hong kong and china allows our customers to engage with us and order the products they love at any time from anywhere 24/7. retailing for a new world 003our new “made-to-order” service allows customers to tailor jewellery pieces exclusively for themselves.they can select their own design and materials for a truly one-of-a-kindartistic masterpiece that reflects their true character and personality.personal artfor unique character our new tsl tosi brand opened its first store in 2021 aiming at a young fashion-conscious audience.tsl tosi offers a fresh, modern vibe, where the new generations can feel being home andbuy jewellery that reflects their true selves.crafting a new path to tomorrow financial highlights財務概要0050.000.020.040.060.080.100.12dividend per share (hk$)每股股息（港元）nilnil201820192020202120220100020003000400050002018201920202022-100-80-60-40-2002040608010020182019202020220123452018201920202021turnover (hk$’m)營業額（港幣百萬元）net assets attributable to owners of the company per share (hk$)本公司擁有人每股應佔淨資產（港元）pro t/(loss) attributable to owners of the company (hk$’m)本公司擁有人應佔盈利╱（虧損）（港幣百萬元）2,9144,0654,1372,76820212,6494.373.614.673.7820224.21(90)162021(44)54490.0940.1040.020 appreciating loveacross time & spaceduo by tsl is a new concept that inspires couples to appreciate their togetherness at different stages of life. the product range it offers comprehensively symbolizes the profound love and embracing relationship of truly committed couples. financial highlights (continued)財 務 概 要（ 續 ）for the yearended31 march2022for the yearended31 march2021for the yearended31 march2020for the yearended31 march2019for the thirteenmonths ended31 march2018∆截至2022年3月31日止年度截至2021年3月31日止年度截至2020年3月31日止年度截至2019年3月31日止年度截至2018年3月31日止十三個月∆consolidated statement of comprehensive income (hk$’m)綜合全面收益報表（港幣百萬元）turnover營業額2,7682,6492,9144,0654,137profit/(loss) before tax除稅前盈利╱（虧損）61(1)(60)9990profit/(loss) for the year/period本年度╱該期間盈利╱（虧損）15(44)(90)5450profit/(loss) attributable to owners of the company本公司擁有人應佔盈利╱（虧損）16(44)(90)5449 per share (hk$)以每股計（港元）earnings/(loss)盈利╱（虧損）0.06(0.18)(0.36)0.220.20dividend股息0.020nilnil0.1040.094dividend payout ratio派息比率32%nilnil48g%net assets attributable to owners of the company本公司擁有人應佔淨資產4.213.783.614.374.67market price市價1.050.840.901.802.20 consolidated statement of financial position (hk$’m)綜合財務狀況報表（港幣百萬元）no. of shares (‘m shares)股份股數（百萬股）249249249249247shareholders’ funds股東資金1,0489429001,0861,153borrowings借貸9209891,014788787cash and cash equivalent現金及現金等價物355379337251268net gearing ratio#淨負債比率#171i5@%market capitalisation市值262209224447543 ∆ pursuant to a resolution of the board dated 23 may 2017, the company’s financial year end date has been changed from 28 february (or 29 february in a leap year) to 31 march commencing from the financial period ended 31 march 2018.# the net gearing ratio is the ratio of total interest-bearing debts, which excludes lease liabilities, less cash and cash equivalents and time deposits to total equity.∆ 根據董事會於2017年5月23日之決議案，自截至2018年3月31日止財政期間起，本公司之財政年度結算日由2月28日（或於閏年為2月29日）更改為3月31日。# 淨負債比率為總計息債務（不包括租賃負債、減現金及現金等價物以及定期存款）與總權益之比率。007 corporate information公司資料company nametse sui luen jewellery (international) limited(incorporated in bermuda with limited liability)executive directorsyau on yee, annie (chairman & chief executive officer)ng yi kum, estella (deputy chairman, chief strategy officer & chief financial officer)independent non-executive directorschui chi yun, robertchan yue kwong, michaelchow chee wai, christophercompany secretaryng yi kum, estellaauthorised representativesyau on yee, annieng yi kum, estellaaudit committeechui chi yun, robert (chairman)chan yue kwong, michaelchow chee wai, christopherremuneration committeechow chee wai, christopher (chairman)chui chi yun, robertchan yue kwong, michaelyau on yee, annieng yi kum, estellanomination committeechan yue kwong, michael (chairman)chow chee wai, christopheryau on yee, annieexecutive committeeyau on yee, annie (ch