to flourish inthe new erawe are prepared embrace the true youwe dotrendsetting craftsmanship table of contents目錄005008010financial 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036040066the 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088098099independent 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100102104consolidated 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106236238notes 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 times change. but life moves on. at tsl, we believe in the positive spirit of change and are always looking to the future with new ideas, new stores and new collections. this has been the secret of our success from the very beginning.004 financial highlights財務概要turnover (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）(loss)/profit attributable to owners of the company (hk$’m)本公司擁有人應佔（虧損）／盈利（港幣百萬元）每股股息（港元）dividend per share (hk$)2019212223nil2,7682,6492,9144,0650.020nilnil0.1042,5912019212223201921222316(44)(90)544.213.783.614.37(71)3.592019212223005 financial highlights財務概要for the yearended31 march2023截至2023年3月31日止年度for the yearended31 march2022截至2022年3月31日止年度for the yearended31 march2021截至2021年3月31日止年度for the yearended31 march2020截至2020年3月31日止年度for the yearended31 march2019截至2019年3月31日止年度consolidated statement of comprehensive income (hk$’m)綜合全面收益報表 (港幣百萬元)turnover營業額2,5912,7682,6492,9144,065(loss)/profit before tax除稅前(虧損)╱盈利(47)61(1)(60)99(loss)/profit for the year本年度(虧損)╱盈利(72)15(44)(90)54(loss)/profit attributable to owners of the company本公司擁有人應佔(虧損)╱ 盈利(71)16(44)(90)54 per share (hk$)以每股計 (港元)(loss)/earnings(虧損)╱盈利(0.29)0.06(0.18)(0.36)0.22dividend股息nil0.020nilnil0.104dividend payout ratio派息比率nil32%nilnil48%net assets attributable to owners of the company本公司擁有人應佔淨資產3.594.213.783.614.37market price市價1.351.050.840.901.80 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)249249249249249shareholders’ funds股東資金8931,0489429001,086borrowings借貸1,1749209891,014788cash and cash equivalents現金及現金等價物348355379337251net gearing ratio#淨負債比率#511i5%market capitalisation市值336262209224447 # the net gearing ratio is the ratio of total interest-bearing liabilities less cash and cash equivalents and pledged time deposits to total equity.# 淨負債比率為總計息負債減現金及現金等價物以及已抵押定期存款與權益總額之比率。006 our new store is a reflection not just of our innovative spirit, but also of our belief in the future and our respect and commitment to our customers and the next generation of jewellery lovers.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, christopheralex chan (appointed on 21 june 2023)company secretaryng yi kum, estellaauthorised representativesyau on yee, annieng yi kum, estellaaudit committeechow chee wai, christopher (chairman)chui chi yun, robertchan yue kwong, michaelalex chanremuneration committeechow chee wai, christopher (chairman)chui chi yun, robertchan yue kwong, michaelyau on yee, annieng yi kum, estellaalex channomination committeechan yue kwong, michael (chairman)chow chee wai, christopheryau on yee, annieexecutive committeeyau on yee, annie (chairman)ng yi kum, estella公司名稱謝瑞麟珠寶（國際）有限公司（於百慕達註冊成立之有限公司）執行董事邱安儀（主席及行政總裁）伍綺琴（副主席及首席策略暨財務官）獨立非執行董事崔志仁陳裕光周治偉陳偉康（於2023年6月21日獲委任）公司秘書伍綺琴授權代表邱安儀伍綺琴審核委員會周治偉（主席）崔志仁陳裕光陳偉康薪酬委員會周治偉（主席）崔志仁陳裕光邱安儀伍綺琴陳偉康提名委員會陳裕光（主席）周治偉邱安儀執行委員會邱安儀（主席）伍綺琴008 corporate information (continued)公 司 資 料（ 續 ）legal adviserreed smith richards butler llp17/f, one island east, taikoo place, 18 westlands road, quarry bay, hong kongauditorernst & youngcertified public accountantsregistered public interest entity auditor27/f, one taikoo place, 979 king’s road, quarry bay, hong kongprincipal bankershang seng bank limited83 des voeux road central, hong kongchina citic bank international limited61-65 des voeux road central, hong kongunited overseas bank limited28/f, champion tower, 3 garden road, central, hong kongfubon bank (hong kong) limitedfubon bank building, 38 des voeux road central, hong kongbank sinopac, hong kong branch26/f, central tower, 28 queen’s road central, hong kongchina construction bank (asia) corporation limited28/f, ccb tower, 3 connaught road central, central, hong konghong kong branch share registrarcompute