本文源自：金融界 利亚零售有限公司(以下简称'利亚零售')乃冯氏集团(www.funggroup.com)旗下零售业务之上市公司,在香 港、澳门、广州及新加坡合共经营逾170家圣安娜饼屋、Moncher日本高级蛋糕店及Zoff时尚眼镜店,并 将业务扩展到大湾区。圣安娜饼屋是香港具规模的面包西饼连锁店,品牌早已家传户晓,于香港、澳门及 珠江三角洲市场均迅速发展。于2017年,公司获得日本着名便捷时尚眼镜连锁店Zoff于香港、澳门及华 南地区的特许经营权。在2020年9月,利亚零售更获得日本着名人气蛋糕品牌Moncher的特许经营权,在铜 锣湾的崇光百货开设首家分店。Moncher的出品精美可口,其招牌'堂岛卷'更赢尽好评。在2024年1月,利 亚零售有限公司通过收购Zoff新加坡把业务范围扩大至新加坡。利亚零售聘有逾3,000名员工,致力提供 优质顾客服务,加上'新鲜感全接触'的企业文化,为顾客带来最新的产品、最优质便捷的服务,以及极具创 意的推广活动。利亚零售拥有业内领先的'线上到线下'(O2O)顾客关系管理计划,其下各品牌通过'线上到 线下'的业务模式及推广工具(例如电子印花、电子促销优惠券、电子幸运抽奖) ...

| 目錄 | | | --- | --- | | 公司資料 | 2 | | 摘要 | 3 | | 主席報告 | 5 | | 行政總裁報告 | 8 | | 管理層討論及分析 | 15 | | 企業管治報告 | 21 | | 董事及高級管理層簡歷 | 44 | | 投資者資訊 | 50 | | 董事會報告 | 51 | | 獨立核數師報告 | 63 | | 綜合損益表 | 68 | | 綜合全面收入表 | 69 | | 綜合資產負債表 | 70 | | 綜合權益變動表 | 72 | | 綜合現金流量表 | 73 | | 綜合財務報表附註 | 74 | | 五年財務摘要 | 128 | 利亞零售有限公司 二零二四年年報 1 首間Merci Moncher店於2024年12月在銅鑼灣開業 公司資料 執行董事 鄧子健 （行政總裁） 非執行董事 馮國綸#+ （主席） 楊立彬 馮詠儀 馮裕銘# 李珮明 獨立非執行董事 羅啟耀# * 廖秀冬#+* 曾雕龍#+* 集團監察及風險管理總裁 楊志威 公司秘書 陳楚輝 2 利亞零售有限公司 二零二四年年報 + 薪酬委員會成員 * 審核委員會成員 註冊辦事處 P.O. Box 3111 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責，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公佈全部或任何部分內容而產生或因倚賴該等內容而引 致之任何損失承擔任何責任。 CONVENIENCE RETAIL ASIA LIMITED 利亞零售有限公司 （於開曼群島註冊成立之有限公司） （股份代號：00831） 業績公佈 截至二零二四年十二月三十一日止年度 財務摘要 | | | | 二零二四年 | 二零二三年 | | --- | --- | --- | --- | --- | | | | 變動 | 千港元 | 千港元 | | • | 收益 | -0.0% | 1,486,479 | 1,487,090 | | • | 核心經營溢利 | -43.2% | 41,444 | 72,973 | | • | 核心經營溢利 | | | | | | （包括租賃負債利息開支） | -47.8% | 34,275 | 65,707 | | • | 公司股東應佔溢利 | -58.6% | 23,914 | 57,709 | | • | 每股基本盈利（港仙） | -4.3 | 3.1 | 7. ...

Convenience Retail Asia Convenience Retail Asia Limited 利亞零售有限公司 (於爾曼群島註冊成立之有限公司) 股份代號: 00831 轄 2024 FCBE 混氏零售成員 目錄 公司資料 2 摘要 4 主席報告 6 行政總裁報告 9 討論及分析 14 企業管治 16 其他資料 20 簡明綜合損益表 24 簡明綜合全面收入表 25 簡明綜合資產負債表 26 簡明綜合權益變動表 27 簡明綜合現金流量表 28 簡明綜合中期財務資料附註 29 公司資料 執行董事 鄧子健（行政總裁） 非執行董事 馮國綸 #+（主席） 楊立彬 馮詠儀 馮裕銘 # 李珮明 獨立非執行董事 羅啟耀 #* 廖秀冬 #+* 曾雕龍 #+* 集團監察及風險管理總裁 楊志威 公司秘書 陳楚輝 註冊辦事處 Third Floor, Century Yard Cricket Square, P.O. Box 902 Grand Cayman, KY1-1103 Cayman Islands 總辦事處及主要營業地點 香港 新界 沙田 小瀝源 安平街2號 利豐中心15樓 網站 www.cr-asia. ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責，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公佈全部或任何部分內容而產生或因倚賴該等內容而引 致之任何損失承擔任何責任。 CONVENIENCE RETAIL ASIA LIMITED 利亞零售有限公司 （於開曼群島註冊成立之有限公司） (股份代號: 00831) 中期業績 截至二零二四年六月三十日止六個月 | --- | --- | --- | --- | --- | |-------|---------------------------------------|--------|---------------------|-------------------| | | | | | | | | 財務摘要 | | | | | | | 變動 | 二零二四年 千港元 | 二零二三年 千港元 | | | 收益 | +2.8% | 721,654 | 701,832 | | | 核心經營溢利 | -19.5% | 17,419 | 21,632 | | | 核心經營溢利 （包括租賃負債利息開支） | -24.8% | 13,59 ...

Store Network Expansion - Saint Anna Bakery's total number of stores in Hong Kong increased to 120 in 2023 from 115 in 2022, while in Macau, it increased to 14 from 12[1] - Mon cher cake shop in Hong Kong decreased to 6 stores in 2023 from 7 in 2022[1] - Zoff eyewear stores in Hong Kong increased to 15 in 2023 from 14 in 2022[1] - Total number of stores under Lianhua Retail increased to 176 in 2023 from 174 in 2022[1] - The group plans to expand Zoff store network and enhance brand awareness through marketing activities in 2024[37] - The company acquired Zoff Singapore in January 2024, which operates 5 stores in Singapore[115] - The company holds the franchise rights for Zoff in Hong Kong, Macau, and South China, operating 15 stores in Hong Kong[115] Financial Performance - Sales in the bread, pastry, candy, and biscuit categories (including Saint Anna and Mon cher) decreased by 2.9% in 2023[4] - Zoff eyewear sales showed healthy growth compared to 2022[4] - Group revenue increased by 1.7% to HKD 1,487,000,000 in 2023, with bakery business revenue rising by 1.5% to HKD 1,345,000,000[23] - Guangzhou bakery business revenue decreased by 10.7% due to weak economic sentiment in mainland China[23] - Zoff eyewear business revenue increased by 2.7% to HKD 142,000,000, driven by store network expansion[23] - Operating expenses as a percentage of revenue increased from 45.5% to 49.1%, primarily due to rising labor costs[24] - Basic earnings per share decreased by 14.9% from 8.7 HK cents to 7.4 HK cents[25] - Gross profit margin increased by 2.8 percentage points to 53.4%, benefiting from effective pricing strategies and improved production efficiency[39] - Core operating profit before lease liability interest expenses decreased by 12.9% to HKD 73,000,000[40] - Net profit decreased by 14.9% from HKD 68,000,000 to HKD 58,000,000[40] - The group's revenue grew from 647 million HKD in 2019 to 803 million HKD in 2023, with a CAGR of 5.5%[54] - The group's profit increased from 94 million HKD in 2019 to 129 million HKD in 2023, with a CAGR of 6.8%[54] - The company declared a final dividend of 4 HK cents per share[104] Strategic Initiatives and Investments - The company completed the acquisition of Zoff Singapore, expanding its presence into Southeast Asia[6] - The company plans to increase capital expenditure in Hong Kong and Shenzhen production facilities to enhance capacity and introduce new product lines[20] - The company will continue to invest in upgrading the "Saint Anna Cake Online" O2O app to provide more attractive offers to consumers[21] - The company aims to expand its B2B business in the Greater Bay Area, positioning itself as a solution provider for bakery business customers[8] - Group completed the acquisition of Zoff Singapore in January 2024, marking a strategic move into the Southeast Asian market[34] - The group's strategy includes innovation, extensive physical store networks, online shopping experiences, and investment in brand awareness and R&D[67] - The group aims to enhance operational efficiency through new equipment and technology, and synchronize supply chain management[67] - The company is exploring new sustainable business opportunities in Hong Kong, the Greater Bay Area, and Singapore as part of its long-term strategy[83] Corporate Governance and Board Activities - The company's board of directors consists of a non-executive chairman, one executive director, three independent non-executive directors, and four non-executive directors, ensuring diverse skills and perspectives[88] - The company's independent non-executive directors have confirmed their independence, and the company believes they remain independent as of December 31, 2023[91] - The company's board currently includes 3 female members, representing 33% of the board, aligning with its diversity policy[110] - Female employees, including senior management, accounted for 63% of the total workforce as of December 31, 2023[110] - The board aims to maintain a gender ratio of at least 20% female representation[97] - The board held 4 meetings in 2023 with an average attendance rate of 92%[116] - The board conducted an annual performance evaluation using a questionnaire to assess overall performance and effectiveness[113] - The board's nomination committee reviews board composition and considers factors such as skills, regional and industry experience, and background[97] - The average attendance rate for board meetings in 2023 was 92%, with specific committee attendance rates at 88%, 100%, 93%, and 100% respectively[122] - The audit committee held four meetings in 2023 with an average attendance rate of 88%, focusing on financial reporting, risk management, and internal controls[143] - The company's independent auditor, PwC, attended all audit committee meetings and held two independent meetings with committee members to discuss audit-related matters[134] - The audit committee approved fees paid or payable to PwC for the fiscal year ending December 31, 2023, and recommended reappointing PwC as the independent auditor for the fiscal year ending December 31, 2024[146] - The board's performance evaluation in 2023 indicated satisfactory operations of the board and its committees, with all committees fulfilling their duties as outlined in their terms of reference[130] - The company's whistleblowing policy allows employees, shareholders, and stakeholders to report misconduct, including financial reporting and internal control issues, confidentially and anonymously[128] - The board and its committees scheduled meetings in advance to promote high attendance rates, with notices sent at least 14 days before the meeting date[136] - The audit committee reviewed the independence, objectivity, and effectiveness of PwC's audit procedures and expressed satisfaction with their performance[146] - The company's corporate governance practices were strengthened based on recommendations from the board's performance evaluation and feedback from directors[130] - The audit committee includes members with appropriate professional qualifications and expertise in accounting or financial management, as required by the Hong Kong Stock Exchange listing rules[133] - The company's audit services cost HKD 1,354 thousand, while non-audit services (including agreed-upon procedures for interim financial information and tax services) cost HKD 674 thousand, totaling HKD 2,028 thousand[154] - The company has a policy to limit the hiring of current or former employees of the independent auditor for senior executive or financial positions within the group[153] - The company prohibits the independent auditor from providing certain specified non-audit services and requires prior approval from the audit committee for other non-audit services exceeding a certain fee limit[153] - The Remuneration Committee held three meetings in 2023 with a 100% attendance rate to review proposals for granting share options and the remuneration of senior management[159] - The company has adopted a Securities Trading Code to regulate securities transactions by directors and relevant employees, with no violations reported in 2023[168][173] Risk Management and Internal Controls - The company's risk management and internal control system is designed to manage risks and provide reasonable assurance against material misstatements, losses, or fraud[177] - The company's internal control framework aligns with the principles outlined in the Hong Kong Institute of Certified Public Accountants' "Internal Control and Risk Management Basic Framework"[178] - The company's governance structure includes a clear division of responsibilities and an appropriate authorization system, with risk identification, assessment, reporting, and mitigation measures in place[180] - The company's risk management and internal control systems are integrated into strategy formulation, business planning, investment decisions, and daily operations[190] - The company has established and implemented corporate policies and procedures covering major risks and control standards, which are regularly reviewed for effectiveness[186] - The company's financial risk management principles aim to minimize risks, including foreign exchange, credit, liquidity, and interest rate risks[192] - The company's reputation is built on ethical standards, with a Code of Conduct and Business Ethics that includes anti-bribery and anti-corruption guidelines[193] - The company's internal audit team independently reviews the risk management and internal control systems, ensuring they are effective, adequate, and properly followed[195] - The company's independent auditor, PwC, found no significant internal control weaknesses during the fiscal year ending December 31, 2023[196] - The company has procedures in place for handling and disclosing insider information, prohibiting securities trading based on insider knowledge[197] - The company's risk management and internal control systems, including accounting systems, are established, adequate, and effectively operating to provide reasonable assurance[200] - The company regularly reviews contingency and business continuity plans to ensure their effectiveness[191] - The company's governance department conducts annual reviews of risk management and internal control systems, reporting findings to the audit committee[199] Employee and Sustainability Initiatives - The group employed 3,209 employees as of December 31, 2023, with 49% based in Hong Kong and 51% in Guangzhou, Shenzhen, and Macau[69] - Employee benefits expenses for 2023 were 492 million HKD, compared to 446 million HKD in 2022[69] - The group provides competitive compensation plans, performance-based bonuses, and career advancement opportunities for employees[69] - The company has been awarded the "10-Year Plus Caring Company" and "Caring Company" labels by the Hong Kong Council of Social Service for its commitment to community, employees, and the environment[71] - The company focuses on sustainability through the "3R" approach (Reduce, Reuse, Recycle) and uses energy-efficient equipment and low-carbon fuels to reduce carbon emissions[71] - The company's factories in Hong Kong and Shenzhen are ISO 9001 certified, with the Shenzhen factory also holding HACCP food safety certification and CNAS accreditation for its microbiology lab[77] - The company emphasizes workplace satisfaction and employee engagement through initiatives like the "Heart-to-Heart" program, which includes career development, work-life balance, and community activities[76] Corporate Vision and Values - The company's core values include product quality, operational efficiency, customer experience, and a strong "Heart-to-Heart" culture, aiming to provide world-class products and services[82] - The company is committed to high standards of corporate governance, transparency, accountability, and independence to enhance shareholder value[80] - The company's vision is to become a leading premium retailer in Hong Kong, focusing on bakery and eyewear businesses, with expansion plans in the Greater Bay Area and Southeast Asia[82] - The group focuses on customer-centricity, innovation, efficient production, and maintaining a strong partnership with quality suppliers[67] - The board and management actively participate in developing new business models to ensure competitiveness and sustainable growth[67]

• 香港居民外遊人數增加及中國大陸遊客入境旅遊人數增長較預期慢，影響本地消費，同時 宏觀經濟因素令消費氣氛持續受壓 • 集團憑藉有效品類管理、精簡生產流程及有利的外幣滙率，令毛利率得以提高 • 集團維持穩健財務狀況，擁有淨現金 222,000,000 港元，且無銀行借貸，令我們處於開發或 收購新業務的有利位置 | --- | --- | --- | |------------|----------------|----------------| | | 二零二三年 | 二零二二年 | | | 十二月三十一日 | 十二月三十一日 | | 聖安娜餅屋 | | | | 香港 | 120 | 115 | | 澳門 | 14 | 12 | | 廣州 | 21 | 26 | | 小計 | 155 | 153 | 主席報告 儘管面對外在重重困難，我們於本年度依然取得多項成就，有目共睹，包括「企業對企業」餅 屋業務的斐然成績，並達成一項收購，將我們地理據點由大灣區擴張至東南亞。總括而言，本 人深信，對於集團以至本地零售市場，二零二三年可視為從疫情時期的動盪局勢邁向新常態的 過渡之年。 隨著新型冠狀病毒疫情於二零二二年下半年由 ...

可報告分部負債與總負債之對賬如下： | --- | --- | --- | |----------------------------|---------------------------------------------------|---------------------------------------------------| | | （未經審核） \n二零二三年 \n六月三十日 \n千港元 | （經審核） \n二零二二年 \n十二月三十一日 \n千港元 | | 可報告分部負債 未分配 | 586,898 | 654,324 | | 遞延稅項負債 | 9,270 | 9,332 | | 應付稅項 | 6,866 | 4,367 | | 簡明綜合資產負債表之總負債 | 603,034 | 668,023 | 本集團設於香港。截至二零二三年六月三十日止六個月，來自香港對外客戶之收益為598,999,000 港元（二零二二年：565,083,000港元）及來自其他地區對外客戶總收益為102,833,000港元（二零二二 年：109,128,000港元）。 於二零二三年六月三十日，除遞延稅項資產外，於 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責，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公佈全部或任何部分內容而產生或因倚賴該等內容而引 致之任何損失承擔任何責任。 CONVENIENCE RETAIL ASIA LIMITED 利亞零售有限公司 （於開曼群島註冊成立之有限公司） (股份代號: 00831) 中期業績 截至二零二三年六月三十日止六個月 財務摘要 二零二三年 二零二二年 變動 千港元 千港元  收益 +4.1% 701,832 674,211  核心經營溢利 -3.5% 21,632 22,417  核心經營溢利 （包括租賃負債利息開支） -4.8% 18,072 18,977  公司股東應佔溢利 -8.9% 15,199 16,690 ...

• 年度及中期報告； 董事會授權管理層履行日常營運責任。管理層在行政總裁的領導下，負責本集團的業務及事務的日常管理。 主要責任包括： • 實施及監察合適及有效之風險管理及內部監控系統，檢討相關財務、運作、合規和環境、社會及管治 監控；及 30 利亞零售有限公司 二零二二年年報 企業監察職能之獨立匯報 董事會於二零二二年共召開五次會議（平均出席率為93%）。主席每年與獨立非執行董事舉行會議，為主席提 供一個有效的討論平台，以聽取獨立非執行董事對公司關於管治、董事會效率及希望在執行董事及高級管理 人員缺席的情況下提出對公司的其他意見。 公司秘書備存獲採納之董事會會議及委員會會議紀錄、文件及相關材料，並公開有關會議紀錄供全體董事查 閱。 董事會程序（續） | --- | --- | --- | --- | --- | --- | |-------------------------------------|------------------------------------------------------------|--------------------------------------------- ...