目錄 | 2 | 關於本報告 | | --- | --- | | 3 | 緒言 | | 4 | 持份者參與及重要性評估 | | 8 | 環境、社會及管治的管治 | | 9 | A. 環境層面 | | 9 | A1. 排放物 | | 13 | A2. 資源使用 | | 16 | A3. 環境及天然資源 | | 16 | A4. 氣候變化 | | 25 | B. 社會層面 | | 25 | 僱傭及勞工常規 | | 25 | B1. 僱傭 | | 27 | B2. 健康與安全 | | 28 | B3. 發展及培訓 | | 30 | B4. 勞工準則 | | 30 | 營運常規 | | 30 | B5. 供應鏈管理 | | 31 | B6. 產品責任 | | 33 | B7. 反貪污 | | 34 | 社區 | | 34 | B8. 社區投資 | | 35 | 環境、社會及管治報告索引 | 關於本報告 天臣控股有限公司（「本公司」，連同其附屬公司統稱為「本集團」）欣然提呈本環境、社會及管治報告（「本報 告」），以概覽本集團對影響經營之重大事項的管理及本集團在環境及社會方面的表現。本報告乃由本集團經亞 太合規顧問及內控 ...

Financial Performance - For the year ended 31 December 2024, the profit for the year was a loss of HK$163,587,000, compared to a profit of HK$39,482,000 in 2020[15]. - The Group's revenue decreased from HK$129,159,000 to HK$66,713,000, primarily due to deteriorated market conditions[37]. - The Group incurred a net loss of HK$27,332,000, mainly due to an impairment loss on property, plant, and equipment of HK$19,250,000[38]. - The group's revenue from lithium-ion battery business decreased from HK$129,159,000 to HK$66,713,000, a decline of approximately 48.3% due to market deterioration[41]. - Basic and diluted loss per share for the year ended December 31, 2024, was HK$69.54 cents, compared to HK$60.48 cents in 2023[46][52]. - Other losses and net income for the year amounted to a loss of HK$27,332,000, primarily due to impairment losses on property, plant, and equipment of HK$19,250,000[42]. Asset and Liabilities - Non-current assets decreased from HK$805,870,000 in 2020 to HK$152,597,000 in 2024, reflecting a significant decline[15]. - Current assets also saw a decrease from HK$2,187,925,000 in 2020 to HK$267,563,000 in 2024[15]. - The company reported a net asset value of HK$112,918,000 as of 31 December 2024, down from HK$1,240,390,000 in 2020[15]. - The gearing ratio as of December 31, 2024, was 27.42%, up from 21.15% in the previous year[47][53]. - The group had 123 employees as of December 31, 2024, a decrease from 294 in 2023, with total employee costs of approximately HK$24,864,000[48][54]. Market Trends and Opportunities - Demand for electric two-wheeled vehicles is rising, presenting significant opportunities for the company[20]. - The market for lithium-ion motive batteries is evolving rapidly, particularly for electric two-wheeled vehicles and portable electric tools[18]. - The lithium ion battery market experienced a significant price reduction of 20% in 2024 due to intensified industrial competition and overcapacity[28]. - Production and sales quantity in the new energy vehicles market increased by approximately 35% in 2024, but the average sales price dropped by 10%, narrowing profit margins for manufacturers[29]. Strategic Initiatives - The company is increasing investment in research and development to enhance battery efficiency, reduce costs, and improve safety features[19]. - The Group is strategically adjusting its product offerings to capture emerging trends in electric two-wheelers and portable electric tools[24]. - The company is pursuing partnerships with key industry players to enhance supply chain efficiency and expand market reach[21]. - The strategic focus on innovation and sustainability is expected to position the company well for future growth[22]. - The Group plans to explore new investment opportunities in battery production, energy storage technologies, and battery recycling[34]. Governance and Management - The company has undergone significant leadership changes, with Mr. Wei Mingren appointed as executive Director and Chairman of the Board[73]. - The Company has a robust governance structure with independent non-executive directors overseeing key committees[87][88]. - The Company has experienced significant changes in senior management, including the resignation of the CEO and the appointment of a new deputy CEO[88][91]. - The Company received annual confirmations of independence from all independent non-executive directors, affirming their independence[172]. Share Capital and Financing - As of December 31, 2024, the Company's issued share capital is HK$21,968,522, with a total of 219,685,228 ordinary shares issued at HK$0.1 each[98]. - On September 18, 2023, the Company approved a rights issue of up to 1,112,615,025 rights shares at a subscription price of HK$0.1 per share[99]. - The rights issue was completed on February 1, 2024, raising approximately HK$59.3 million in gross proceeds and approximately HK$57.9 million in net proceeds after expenses[99]. - The net proceeds from the rights issue will be used as intended, with amounts adjusted proportionally to reflect actual subscription results[99]. - The company entered into a Share Subscription agreement on September 20, 2024, issuing 120,000,000 shares at HK$0.10 each, with net proceeds of approximately HK$11,740,000 fully utilized for operations[110]. Risks and Compliance - The Group's financial conditions are subject to various risks, including market risk, foreign currency risk, credit risk, liquidity risk, and interest rate risk[187][192]. - There were no material breaches of applicable laws and regulations that significantly impacted the Group's business during the year[190][195]. - Related party transactions did not constitute connected transactions or were exempt from disclosure and independent shareholders' approval requirements[186][191]. Employee Relations - The Group emphasizes employee relationships and implements training programs and performance-linked bonuses to promote career advancement[188][193]. - The Group's remuneration policy for employees is based on merit, qualifications, and competence, with directors' emoluments linked to operating results and individual performance[179][184].

Financial Performance - The total revenue for the year ended December 31, 2024, was HKD 66,713,000, a decrease of 48.3% compared to HKD 129,159,000 in 2023[2] - The gross profit for the year was HKD 368,000, down 83.2% from HKD 2,192,000 in the previous year[2] - The operating loss increased to HKD 160,679,000 from HKD 96,236,000, representing a 67.0% increase year-over-year[2] - The net loss attributable to the owners of the company was HKD 142,893,000, compared to HKD 89,726,000 in 2023, reflecting a 59.4% increase in losses[3] - Total comprehensive expenses for the year amounted to HKD 184,258,000, up from HKD 113,044,000, indicating a 63.0% increase[3] - The total reported segment loss for fiscal year 2024 was HKD 142,106,000, compared to a loss of HKD 79,087,000 in fiscal year 2023, indicating a significant increase in losses[14] - The group incurred a comprehensive loss of HKD 163,587,000 for fiscal year 2024, compared to a loss of HKD 101,013,000 in fiscal year 2023, representing a 62.0% increase in losses[14] - Other losses and net income for the year amounted to a loss of HKD 27,332,000, mainly due to impairment losses of HKD 19,250,000 on properties, plants, and equipment[38] Assets and Liabilities - Non-current assets decreased to HKD 152,597,000 from HKD 264,594,000, a decline of 42.3%[4] - Current liabilities decreased to HKD 302,467,000 from HKD 361,126,000, a reduction of 16.2%[4] - The company's total equity decreased to HKD 112,918,000 from HKD 227,521,000, a decline of 50.5%[5] - The total assets for the reported segments decreased to HKD 410,548,000 in fiscal year 2024 from HKD 597,564,000 in fiscal year 2023, reflecting a decline of 31.2%[14] - The total liabilities for the reported segments also decreased to HKD 223,955,000 in fiscal year 2024 from HKD 273,007,000 in fiscal year 2023, a reduction of 18.0%[14] - Trade receivables decreased from HKD 30,239 thousand in 2023 to HKD 18,277 thousand in 2024, with a provision for impairment of HKD 2,067 thousand in 2023 and HKD 2,252 thousand in 2024[23][26] - Trade payables decreased from HKD 77,795 thousand in 2023 to HKD 58,635 thousand in 2024, indicating improved cash flow management[28] - Total contract liabilities decreased to HKD 419,000 in 2024 from HKD 3,541,000 in 2023, reflecting a significant reduction[29] - Other borrowings decreased to HKD 30,965,000 in 2024 from HKD 48,113,000 in 2023, indicating improved financial management[30] Revenue Sources and Market Dynamics - The group's revenue from lithium-ion battery products for the fiscal year 2024 was HKD 66,713,000, a decrease of 48.3% compared to HKD 129,159,000 in fiscal year 2023[11] - Total revenue for the group is derived entirely from China, with one customer accounting for over 10% of total revenue in 2024[15] - The lithium-ion battery market experienced a price drop of approximately 20% in 2024 due to increased industry competition and market dynamics[31] - The production and sales volume in the new energy vehicle market grew by about 35% in 2024, despite a 10% decrease in vehicle prices[31] - Raw material prices for lithium-ion battery products decreased by 18-30% throughout the year, benefiting manufacturers but intensifying competition[32] - The lithium-ion battery production market in China is expected to see capacity increases and technological advancements in 2025, reshaping competitive dynamics[36] - The group's revenue from lithium-ion battery business decreased from HKD 129,159,000 to HKD 66,713,000, primarily due to market deterioration[37] Research and Development - The company has invested significant resources in R&D to enhance the quality and stability of lithium-ion batteries in response to new industry standards[33] - Research and development expenses decreased from HKD 24,351 thousand in 2023 to HKD 15,092 thousand in 2024, reflecting a strategic shift in investment priorities[18] Corporate Governance and Management - The company has not provided specific guidance for future performance or new product developments in the conference call[2] - The company plans to consider market expansion and strategic partnerships to create greater value for shareholders in the new energy market[36] - The company will continue to enhance its corporate governance practices to ensure proper management of business activities and decision-making processes[59] - The audit committee reviewed the accounting principles and practices adopted by the group and discussed risk management and internal control systems[61] - The company confirmed compliance with the corporate governance code, except for the absence of two executive directors at the annual general meeting on June 21, 2024[58][59] - The board of directors includes executive directors and independent non-executive directors, ensuring a diverse governance structure[64] Financial Management and Future Plans - The company raised approximately HKD 59.3 million through a rights issue, with net proceeds of about HKD 57.9 million allocated for various operational needs[49] - The company plans to use the raised funds for improving existing facilities, including purchasing and upgrading machinery, and for general working capital[50] - The company plans to adopt new accounting standards effective from January 1, 2024, which may impact future financial reporting[8] - The company entered into a subscription agreement on September 20, 2024, to issue 120,000,000 subscription shares at a price of HKD 0.10 per share, raising approximately HKD 11,740,000 after expenses[52] - The company plans to use the net proceeds to support operations for approximately four months at its Hong Kong headquarters and production base in China[52] Employee and Operational Changes - Total employee costs for the year were HKD 24,864,000, down from HKD 31,129,000 in 2023, with a significant reduction in the number of employees from 294 to 123[44] - Administrative expenses increased from HKD 117,525,000 to HKD 129,468,000, driven by depreciation of HKD 64,382,000 and employee costs of HKD 18,246,000[40] - The group has not recognized any government grants in fiscal year 2024, compared to HKD 63,000 in fiscal year 2023[11] - The company has no significant contingent liabilities as of December 31, 2024[46] - Management has identified low foreign exchange risk due to transactions being primarily denominated in RMB, despite some exposure in HKD[45] Shareholder Actions - The group did not recommend any dividend payment for the year ending December 31, 2024, consistent with the previous year[20] - Basic and diluted loss per share for the year ended December 31, 2024, was HKD 0.6954, compared to HKD 0.6048 in 2023, with no recommendation for a final dividend due to funding needs for lithium-ion battery business development[42] - A special shareholders' meeting on December 13, 2024, approved a share consolidation, capital reduction, and split, effective December 17, 2024[53][54] - The share consolidation will merge every ten existing shares of HKD 0.1 into one share of HKD 1.0, followed by a capital reduction to HKD 0.1 per share[56] - The company has not engaged in any purchase, sale, or redemption of its listed securities as of December 31, 2024[57]

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，概不對因本公告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。 TESSON HOLDINGS LIMITED 天臣控股有限公司 ( 於百慕達註冊成立之有限公司 ) (股份代號: 1201) 董事會會議通知 天臣控股有限公司（「本公司」）董事會（「董事會」）謹此宣佈，本公司將於 二零二五年三月二十八日（星期五）舉行董事會會議，藉以（其中包括）考慮及 批准本公司及其附屬公司截至二零二四年十二月三十一日止年度之經審核年終 業績及其發佈，以及考慮派發末期股息（如有）。 承董事會命 天臣控股有限公司 主席 韋茗仁 香港，二零二五年三月十八日 於本公告日期，董事會包括執行董事事韋清文先生、韋茗仁先生、陳淮先生及俞曉蕾女 士，以及獨立非執行董事吳家榮博士、施德華先生及王金林先生。 ...

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，概不對因本公告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。 TESSON HOLDINGS LIMITED 天臣控股有限公司 ( 於百慕達註冊成立之有限公司 ) (股份代號: 1201) 董事名單及其職務及職能 天臣控股有限公司董事會（「董事會」）成員載列如下： 執行董事 韋茗仁先生 （主席） 韋清文先生 陳淮先生 俞曉蕾女士 獨立非執行董事 吳家榮博士 施德華先生 王金林先生 1 董事會設立四個委員會，各委員會的成員資料載列如下： 審核委員會 施德華先生 （主席） 吳家榮博士 王金林先生 薪酬委員會 吳家榮博士 （主席） 韋茗仁先生 施德華先生 王金林先生 提名委員會 韋茗仁先生 （主席） 吳家榮博士 施德華先生 王金林先生 2 內部監控委員會 韋茗仁先生 （主席） 吳家榮博士 施德華先生 王金林先生 香港，二零二五年三月一日 ...

(1) 終止主要交易 董事會宣布，由於（i）國家新能源政策的變化；及（ii）雙方就合營公司財務風 險控制產生的分歧，本公司與航天鋰電科技（香港）有限公司（「航天香港」）已 於二零二五年三月一日簽訂終止契據（「終止契據」），雙方同意終止合營協議， 並自終止契據日期起免除各自在該協議項下的義務，前提為本公司應解除航天香 港根據二零二四年九月二十日訂立的認購協議向本公司作出的禁售承諾。 1 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，概不對因本公告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。 TESSON HOLDINGS LIMITED 天臣控股有限公司 （於百慕達註冊成立之有限公司） (股份代號：1201) (1) 終止成立合營公司之主要交易； (2) 解除認購人根據認購協議 所作出的禁售承諾； 及 (3) 聯席主席及執行董事辭任 茲提述天臣控股有限公司（「本公司」）（i）日期為二零二四年九月二十日、 二零二四年九月二十六日及二零二四年十月七日內容有關根據一般授權認購新 股份之公告；及（ii）本公司日期為二 ...

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，概不對因本公告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。 TESSON HOLDINGS LIMITED 天臣控股有限公司 ( 於百慕達註冊成立之有限公司 ) (股份代號: 1201) 董事名單及其職務及職能 天臣控股有限公司董事會（「董事會」）成員載列如下： 執行董事 韋茗仁先生 （聯席主席） 閆海亭先生 （聯席主席） 韋清文先生 陳淮先生 俞曉蕾女士 徐倩先生 獨立非執行董事 吳家榮博士 施德華先生 王金林先生 1 審核委員會 施德華先生 （主席） 吳家榮博士 王金林先生 薪酬委員會 吳家榮博士 （主席） 韋茗仁先生 施德華先生 王金林先生 提名委員會 韋茗仁先生 （主席） 吳家榮博士 施德華先生 王金林先生 內部監控委員會 韋茗仁先生 （主席） 吳家榮博士 施德華先生 王金林先生 香港，二零二五年一月十日 董事會設立四個委員會，各委員會的成員資料載列如下： 2 ...

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，概不對因本公告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。 TESSON HOLDINGS LIMITED 天臣控股有限公司 ( 於百慕達註冊成立之有限公司 ) (股份代號: 1201) 根據本公司公司細則第 83(2)條，徐先生將任職至本公司下屆股東周年大會，並 合資格於該股東周年大會上重選連任。彼亦須根據本公司公司細則第 84 條輪值 告退及膺選連任。 委任執行董事 天臣控股有限公司（「本公司」，連同其附屬公司統稱為「本集團」）董事（「董事」） 會（「董事會」）謹此宣佈徐倩先生（「徐先生」）獲委任為執行董事，並於 二零二五年一月十日起生效。 徐先生的履歷如下： 徐倩先生 徐先生，35 歲，畢業於華東理工大學軟體工程專業，獲學士學位。彼隨後獲得倫 敦都會大學* (London Metropolitan University) 工商管理碩士學位。 徐先生擁有超過 10 年的資訊科技開發、項目及管理經驗。彼先後於上海中軟計 算機系統工程有限公司、上海德邦物流有限公 ...

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，概不對因本公告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。 董事會謹此熱烈歡迎閆先生擔任聯席主席之新職務。 承董事會命 天臣控股有限公司 聯席主席 韋茗仁 TESSON HOLDINGS LIMITED 天臣控股有限公司 ( 於百慕達註冊成立之有限公司 ) (股份代號: 1201) 委任聯席主席 天臣控股有限公司（「本公司」，連同其附屬公司統稱為「本集團」）董事（「董事」） 會（「董事會」）謹此宣佈，現任本公司執行董事閆海亭先生（「閆先生」）獲委任 為董事會聯席主席，於二零二五年一月十日舉行的本公司股東特別大會結束時起 生效。 閆先生的履歷詳情載於本公司日期為二零二四年十月二十日之公告。 香港，二零二五年一月十日 於本公告日期，董事會由執行董事韋清文先生、韋茗仁先生、閆海亭先生、陳淮先生及俞曉蕾女 士，以及獨立非執行董事吳家榮博士、施德華先生及王金林先生組成。 ...

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，概不對因本公告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。 TESSON HOLDINGS LIMITED 天臣控股有限公司 ( 於百慕達註冊成立之有限公司 ) (股份代號: 1201) 二零二五年一月十日舉行股東特別大會 投票表決結果 茲提述天臣控股有限公司（「本公司」）於二零二四年十二月十六日發出之通函 （「通函」）及股東特別大會（「股東特別大會」）通告（「通告」）。除文義另 有所指外，本公告所用詞彙與通函所界定者具有相同涵義。 股東特別大會投票表決結果 於二零二五年一月十日舉行的股東特別大會上，通告所載的議案以投票方式進行表 決。本公司的香港股份過戶登記分處香港中央證券登記有限公司獲委任為股東特別 大會上點票的監票員。 1 股東特別大會決議案的投票表決結果如下： | | | 票數（概約%） | | | --- | --- | --- | --- | | | 特別決議案 | 贊成 | 反對 | | 1. (a) | 批准對本公司公司細則之建議修訂 | 160 ...