bingo group holdings limited(incorporated in the cayman islands with limited liability)stock code 股份代號: 8220(於開曼群島註冊成立之有限公司)比高集團控股有限公司annual report 年報2023/24 1bingo group holdings limited比高集團控股有限公司characteristics of gem of the stock exchange of hong kong limited (the “stock exchange”)gem has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the stock exchange. prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.given that the companies listed on gem are generally small and mid-sized companies, there is a risk that securities traded on gem may be more susceptible to high market volatility than securities traded on the main board of the stock exchange and no assurance is given that there will be a liquid market in the securities traded on gem.hong kong exchanges and clearing limited and the stock exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.this report, for which the directors (the “directors”) of bingo group holdings limited (the “company”) collectively and individually accept full responsibility, includes particulars given in compliance with the rules governing the listing of securities on gem of the stock exchange (the “gem listing rules”) for the purpose of giving information with regard to the company. the directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.香港聯合交易所有限公司（「聯交所」）gem之特色gem的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。由於gem上市公司普遍為中小型公司，在gem買賣的證券可能會較於聯交所主板買賣之證券承受較大的市場波動風險，同時無法保證在gem買賣的證券會有高流通量的市場。香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容所產生或因依賴該等內容而引致之任何損失承擔任何責任。本報告乃遵照聯交所gem證券上市規則（「gem上市規則」）之規定提供有關比高集團控股有限公司（「本公司」）之資料。本公司各董事（「董事」）共同及個別對本報告承擔全部責任。董事於作出一切合理查詢後確認，就彼等所深知及確信，本報告所載資料在各重大方面均為真確及完整，且並無誤導或欺詐成分；而本報告並無遺漏任何其他事項，致使其所載任何聲明或本報告有所誤導。 年報annual report2023/242contents目錄3corporate information公司資料6directors’ business review董事業務回顧22directors and senior management董事及資深管理層24corporate governance report企業管治報告43directors’ report董事會報告61environmental, social and governance report環境、社會及管治報告94independent auditor’s report獨立核數師報告audited consolidated financial statements:經審核綜合財務報表：101consolidated statement of profit or loss綜合損益表102consolidated statement of other comprehensive income綜合其他全面收益表103consolidated statement of financial position綜合財務狀況報表105consolidated statement of changes in equity綜合權益變動表106consolidated statement of cash flows綜合現金流量表109notes to the consolidated financial statements綜合財務報表附註224five-year financial summary五年財務摘要page 頁數 3corporate information公司資料bingo group holdings limited比高集團控股有限公司board of directorsexecutive directorschiau sing chichow man ki kellylau man kitchow nga chee aliceyip yiu bongindependent non-executive directorschoi mei pingtsui wing takchan yuet chingcompany secretarychan ka yincompliance officerchow man ki kellyaudit committeetsui wing tak (chairman)choi mei pingchan yuet chingremuneration committeechoi mei ping (chairman)chow man ki kellytsui wing takchan yuet ching董事會執行董事周星馳周文姬劉文傑周雅緻葉耀邦獨立非執行董事蔡美平徐永得陳乙晴公司秘書陳家賢監察主任周文姬審核委員會徐永得（主席）蔡美平陳乙晴薪酬委員會蔡美平（主席）周文姬徐永得陳乙晴 年報annual report2023/244corporate information公司資料nomination committeechoi mei ping (chairman)tsui wing takchan yuet chingauthorized representativeschow man ki kellychan ka yinauditorscheng & cheng limitedcertified public accountantsprincipal bankersfubon bank limitedthe hongkong and shanghai banking corporation limiteddah sing bank, limitedregistered officecricket square, hutchins drivep.o. box 2681, grand caymanky1–1111, cayman islandshead office and principal place of businessunit 202, 2/f, chinaweal centre414–424 jaffe roadhong kong提名委員會蔡美平（主席）徐永得陳乙晴授權代表周文姬陳家賢核數師鄭鄭會計師事務所有限公司執業會計師主要往來銀行富邦銀行有限公司香港上海滙豐銀行有限公司大新銀行有限公司註冊辦事處cricket square, hutchins drivep.o. box 2681, grand caymanky1–1111, cayman islands總辦事處及主要營業地點香港謝斐道414–424號中望商業中心2樓202室 5corporate information公司資料bingo group holdings limited比高集團控股有限公司share registrars and transfer officesprincipal registrarconyers trust company (cayman) limitedcricket square, hutchins drivep.o. box 2681grand cayman ky1–1111cayman islandsbranch registrartricor tengis limited17/f, far east finance centre16 harcourt