2024 環境、 社會及 管治報告 錄 關於本報告 2 報告範圍 2 匯報準則及原則 3 董事會聲明 4 我們的可持續發展策略 5 推廣及提倡生態友善的產品 5 良好管治促進增長 8 我們的可持續發展目標 8 持份者參與 9 重要性評估 11 持份者的反饋 14 環境 | 追求環境卓越 | 15 | | --- | --- | | 控制排放的進展 | 17 | | 關注我們的資源使用 | 24 | | 對環境及自然資源的重大影響 | 27 | | 應對氣候變化的策略 | 28 | 社會 | 社會 | 31 | | --- | --- | | 僱員 | 31 | | 僱員健康與安全 | 36 | | 發展與培訓以增進知識及技能 | 38 | | 向童工及強迫勞動說不 | 40 | | 可持續供應鏈 | 41 | | 產品責任 | 44 | | 絕不容忍貪污 | 49 | | 共同建設我們的社區 | 50 | 目 本報告所載資料乃從多個來源收集及整理，包括但不 限於本集團的內部控制政策、環境、社會及管治相關 措施實施的事實證據、本集團實際營運的業務數據及 年度財務數據，以及相關內部統計報告、行政文件等 報告的資料 ...

Financial Performance - For the year ended December 31, 2024, the Group recorded revenue of approximately HK$970,061,000, representing a decrease of approximately 20.08% compared to HK$1,213,830,000 in 2023[17]. - The annual loss for 2024 was approximately HK$53,139,000, reflecting a reduction of approximately 38.00% compared to the loss of HK$85,709,000 in 2023[17]. - Loss per share decreased to approximately HK4.87 cents, down approximately 27.74% from HK6.74 cents in 2023[17]. - For the year ended December 31, 2024, the Group recorded total revenue of approximately HK$970,061,000, representing a decrease of approximately 20.08% compared to 2023[88]. - The Group recorded a loss attributable to owners of approximately HK$63,632,000, a reduction in loss of approximately 27.72% compared to 2023[102]. - Gross profit for the year was approximately HK$116,587,000, representing an increase of approximately 25.34% compared to 2023, with a gross profit margin of approximately 12%[93]. - The silicone rubber business generated revenue of approximately HK$244,030,000, accounting for approximately 25.16% of the Group's total revenue, an increase from 18.63% in 2023[89]. - The digital marketing business revenue was approximately HK$627,161,000, accounting for approximately 64.65% of total revenue, down from 75.1% in 2023[90]. - The retail segment showed growth with revenue of approximately HK$98,870,000, accounting for approximately 10.19% of total revenue, up from 6.2% in 2023[91]. Business Segments - The Silicone Rubber Business maintained stable levels in both domestic sales and export shares, serving customers in China, Japan, the United States, and Europe[13]. - The Digital Marketing Business continued to provide efficient advertising and digital marketing services, contributing to the Group's revenue diversification[13]. - The overseas Retail Business completed an asset restructuring in the second half of 2024, aiming to leverage e-commerce models for sales expansion[13]. - The Group's core business, the Silicone Rubber Business, maintained stable levels in both domestic sales and export shares, providing high-quality silicone rubber products to customers in China, Japan, the United States, and Europe[50]. - The International Digital Marketing Business, launched in 2023, has been steadily accumulating premium client resources and significantly contributed to the Group's sales in 2024[62]. - The UK retail operations were successfully restructured and rebranded as Ekau (UK) Ltd, offering a variety of popular food and daily necessities from various regions[63]. - The Group's healthcare and hotel services segment continues to support its diversified business model, contributing to overall performance[50]. Strategic Plans - The Group plans to broaden the range of silicone rubber products and enhance brand influence in the upcoming year[13]. - The Group will focus on strengthening its core silicone business and promoting green manufacturing practices to align with global carbon neutrality goals[19]. - The Group aims to maintain existing customer relationships while actively developing new high-quality clients in the silicone segment[19]. - The Group plans to strengthen its existing silicone business while actively seeking high-quality new customers to maintain product quality and production efficiency[22]. - The Group aims to maximize net profit by improving capital utilization efficiency and rationalizing cash flow and capital structure planning[24]. - The Group will continue to seek new potential businesses to improve performance and maximize returns[25]. - The Group plans to continue investing in new silicone rubber technologies, focusing on innovation, market expansion, and sustainable development, to meet rising demand in high-tech industries[70][73]. - The Group plans to expand into the UK entertainment live-streaming market, aiming to enhance user engagement and market influence through high-quality content and precise traffic management[86]. Governance and Management - The composition of the Board includes three executive Directors, three non-executive Directors, and three independent non-executive Directors, meeting the minimum requirements of the Listing Rules[148]. - The independent non-executive Directors provide independent judgment on strategy, performance, and risk, contributing to the Board's decision-making processes[149]. - The Board is responsible for overseeing the management of the Company's business to maximize long-term shareholder value while balancing stakeholder interests[158]. - The Board has reserved matters for its decisions, including long-term strategy, major capital projects, and annual financial results[164]. - The Company has complied with the applicable code provisions of the Corporate Governance Code throughout the year ended December 31, 2024, with minor exceptions noted[139]. - The Board has mechanisms in place to ensure independent views and input, which were reviewed and deemed effective for the year ended December 31, 2024[153]. - The Company has established clear responsibilities and authority between the Chairlady and CEO to ensure a balance of power and accountability[185]. - The Company has renewed directors' and officers' liability insurance for all Directors and senior management for the year ended December 31, 2024[182]. Market Conditions - According to IMF forecasts, global GDP growth in 2025 is projected to be around 3.1%–3.3%, with developed regions expected to grow at less than 2%[18]. - The global economy experienced a gradual recovery in 2024, driven by the restoration of international supply chains and a rebound in market demand[51]. - The Group's retail business is highly dependent on imported products, making it vulnerable to changes in logistics costs and international trade policies[115]. - The Group's silicone rubber business faces competition from both existing silicone products and new material products, which may intensify if competitors expand product categories or reduce prices[119]. Operational Efficiency - The Group will implement comprehensive management strategies to optimize revenue structures and enhance technological innovation[24]. - The Group's liquidity remained stable, with cash and cash equivalents decreasing to approximately HK$11,924,000 from HK$28,024,000 in 2023[108]. - As of December 31, 2024, the Group's total current assets were approximately HK$385,430,000, while total current liabilities were approximately HK$520,443,000, indicating a tight cash position relative to current liabilities[116]. - The Group's cash management strategy is conservative, with unallocated funds placed in short-term deposits at recognized financial institutions in Hong Kong and China[133]. Employee and Compensation - The total salaries and related costs for the year ended December 31, 2024, were approximately HK$119.1 million, compared to approximately HK$115.9 million in 2023[134]. - The Group employed 715 permanent and temporary employees as of December 31, 2024, a slight decrease from 717 in 2023[134]. Risk Management - The Group has not established any financial instruments for hedging purposes as of December 31, 2024, and will closely monitor currency trends to manage exchange rate risks[133]. - No material contingent liabilities were noted for the Group as of December 31, 2024[128].

（於開曼群島註冊成立的有限公司） （股份代號：1991） 董事名單與其角色及職能 大 洋 集 團 控 股 有 限 公 司（「本公司」）董 事（「董 事」）會（「董事會」）將 會 包 括 八 名 董 事。其 姓 名、角 色 及 職 能 載 列 如 下。 TA YANG GROUP HOLDINGS LIMITED 大洋集團控股有限公司 M 有關董事委員會成員 執 行 董 事： 施琦女士 （主 席） 李九華先生 （行 政 總 裁） 高峰先生 非 執 行 董 事： 陳俊匡先生 顧世祥先生 韓磊先生 獨 立 非 執 行 董 事： 陳少達先生 馮昕博士 附 註： C 有關董事委員會主席 本 公 司 設 立 四 個 董 事 委 員 會。下 表 提 供 各 董 事 會 成 員 在 這 些 委 員 會 中 擔 任 的 職 位。 | | 董事委員會 | 執行委員會 | 審核委員會 | 提名委員會 | 薪酬委員會 | | --- | --- | --- | --- | --- | --- | | 董 事 | | | | | | | 施琦女士 | | M | | M | M | | 李九華先生 | | C | | | | | 陳少 ...

（於開曼群島註冊成立的有限公司） （股份代號：1991） (1)獨立非執行董事辭任及 董 事 委 員 會 組 成 變 動；及 (2)未能遵守上市規則 大 洋 集 團 控 股 有 限 公 司（「本公司」）董 事（「董 事」）會（「董事會」）宣 佈 以 下 變 動： 獨立非執行董事辭任及董事委員會組成變動 王 麗 娜 女 士（「王女士」）已 辭 任 獨 立 非 執 行 董 事 及 本 公 司 審 核 委 員 會 成 員，自 二 零 二 五 年 四 月 十 七 日 起 生 效，以 在 其 個 人 及 其 他 業 務 承 擔 方 面 投 放 更 多 時 間。 王 女 士 已 確 認，彼 與 董 事 會 之 間 並 無 意 見 分 歧，亦 無 與 其 辭 任 有 關 的 事 宜 須 提 請 本 公 司 股 東 或 香 港 聯 合 交 易 所 有 限 公 司（「聯交所」）垂 注。 香港交易及結算所有限公司以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 會 就 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 ...

香港交易及結算所有限公司以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 會 就 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。 TA YANG GROUP HOLDINGS LIMITED 大洋集團控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1991） (I)建 議 股 份 合 併；及 (II)建議更改每手買賣單位 本 公 司 建 議 實 施 股 份 合 併 及 更 改 每 手 買 賣 單 位，詳 情 如 下： (I) 建議股份合併 董事會建議按每十(10)股每股面值0.1港元的已發行及尚未發行現有股 份合併為一(1)股每股面值1.0港 元 的 合 併 股 份 之 基 準 實 施 股 份 合 併。股 份 合 併 須 待（其 中 包 括）股 東 於 股 東 特 別 大 會 上 批 准 後，方 告 作 實。 (II) 建議更改每手買賣單位 董 事 會 建 議 於 緊 隨 股 份 合 併 生 效 後 實 施 更 改 每 手 買 賣 單 位。 於 本 公 告 ...

香港交易及結算所有限公司以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 會 就 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。 TA YANG GROUP HOLDINGS LIMITED 大洋集團控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1991） 更 換 公 司 秘 書、 授權代表及法律程序代理人 大 洋 集 團 控 股 有 限 公 司（「本公司」，連 同 其 附 屬 公 司 統 稱「本集團」）董 事（「董 事」） 會（「董事會」）謹 此 宣 佈，自 二 零 二 五 年 四 月 十 一 日 起，許 佳 媛 女 士（「許女士」） 已 辭 去 本 公 司 的 公 司 秘 書（「公司秘書」），並 終 止 擔 任 香 港 聯 合 交 易 所 有 限 公 司 （「聯交所」）證 券 上 市 規 則（「上市規則」）第3.05條 項 下 的 本 公 司 授 權 代 表（「授權代 表」）以 及 香 港 法 例 第622章 公 司 條 例（「公司條例」）第16部及 ...

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的內容概不 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 告 全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任何責 任。 TA YANG GROUP HOLDINGS LIMITED 大洋集團控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1991） 有關根據一般授權發行股份的補充公告 茲 提 述 本 公 司 日 期 為 二 零 二 五 年 四 月 一 日 的 公 告，內 容 有 關 根 據 一 般 授 權 配 發 及 發 行 認 購 股 份（「該公告」）。除 另 有 界 定 者 外，本 補 充 公 告 所 用 詞 彙 與 該 公 告 所 界 定 者 具 有 相 同 涵 義。 認購事項所得款項之擬定用途 – 1 – (a) 約4百 萬 港 元（佔 認 購 事 項 所 得 款 項 淨 額 約33%）擬 用 於 購 買 數 碼 營 銷 硬 件 及 設 備； (b) 約2百 萬 港 元（佔 認 購 事 項 所 得 款 項 淨 額 約17%）擬 用 於 開 發 數 ...

香港交易及結算所有限公司以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 會 就 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。 TA YANG GROUP HOLDINGS LIMITED 大洋集團控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1991） 根據一般授權發行股份 於 二 零 二 五 年 四 月 一 日（交 易 時 段 後），本 公 司 與 認 購 人 訂 立 認 購 協 議，據 此， 認購人已有條件同意認購而本公司已有條件同意配發及發行合共120,000,000 股 認 購 股 份，認 購 價 為 每 股 認 購 股 份0.1港 元。各 認 購 人 根 據 認 購 協 議 之 責 任 乃 按 個 別 基 準（並 非 按 共 同 基 準 或 按 共 同 及 個 別 基 準），而 彼 等 之 權 利 均 為 分 開 及 獨 立。並 無 就 認 購 事 項 委 任 配 售 代 理。 假 設 於 本 公 告 日 期 至 完 成 日 期 期 間 已 ...

香港交易及結算所有限公司以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 會 就 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。 董事會認為終止供股將不會對本集團的業務營運或財務狀況造成任何重大不 利 影 響。本 公 司 將 在 適 當 時 候 繼 續 探 索 其 他 集 資 機 會 以 改 善 本 集 團 的 整 體 財 務 狀 況。 終止供股 茲 提 述 大 洋 集 團 控 股 有 限 公 司（「本公司」）日 期 為 二 零 二 四 年 二 月 十 九 日、二 零 二 四 年 三 月 一 日、二 零 二 四 年 三 月 十 二 日 及 二 零 二 四 年 四 月 三 日 之 公 告（統 稱 「該等公告」），內 容 有 關 建 議 按 於 記 錄 日 期 每 持 有 兩(2)股現有股份獲發一(1)股 供 股 股 份 的 基 準 進 行 供 股 及 延 遲 刊 發 章 程 文 件。除 非 本 公 告 另 行 界 定，本 公 告 所 用 詞 彙 與 該 等 公 告 所 ...

Financial Performance - Total revenue for the year ended December 31, 2024, was HKD 970,061,000, a decrease of 20.0% from HKD 1,213,830,000 in 2023[3] - Gross profit for the same period was HKD 116,587,000, representing a 25.4% increase from HKD 93,017,000 in 2023[3] - The net loss for the year was HKD 53,139,000, compared to a net loss of HKD 85,709,000 in 2023, indicating an improvement of 38.0%[4] - Basic and diluted loss per share was HKD 4.87, improved from HKD 6.74 in the previous year[3] - The group reported a loss before tax of HKD 52,325,000 in 2024, an improvement from a loss of HKD 84,601,000 in 2023[21] - The company recorded a loss attributable to owners of approximately HKD 63,632,000, a reduction of about 27.72% from a loss of HKD 88,035,000 in 2023[64] Assets and Liabilities - Non-current assets decreased to HKD 230,591,000 from HKD 306,149,000, a decline of 24.6%[5] - Current liabilities totaled HKD 520,443,000, slightly down from HKD 526,633,000 in 2023[5] - The company's equity attributable to owners decreased to HKD 31,348,000 from HKD 74,432,000, a drop of 57.9%[6] - The total assets less current liabilities stood at HKD 95,578,000, down from HKD 172,553,000 in the previous year[5] - As of December 31, 2024, the group's current assets totaled approximately HKD 385,430,000, while current liabilities amounted to approximately HKD 520,443,000, indicating a tight cash position[69] Revenue Breakdown - Sales of silicone and related products reached HKD 244,030,000 in 2024, up 7.9% from HKD 226,082,000 in 2023[16] - Retail services generated HKD 98,870,000 in 2024, an increase of 30.6% compared to HKD 75,674,000 in 2023[16] - Online marketing solutions service revenue was HKD 627,161,000 in 2024, down 31.3% from HKD 912,058,000 in 2023[16] - The silicone rubber business recorded revenue of approximately HKD 244,030,000, accounting for about 25.16% of total revenue, up from 18.63% in 2023[57] - The digital marketing business generated revenue of approximately HKD 627,161,000, representing about 64.65% of total revenue, down from 75.1% in 2023[58] - The retail segment showed significant improvement with revenue of approximately HKD 98,870,000, accounting for about 10.19% of total revenue, up from 6.2% in 2023[59] Cost Management - The group incurred total costs of HKD 609,558,000 for obtaining and controlling flow, which is included in the cost of sales for 2024[25] - Selling and distribution expenses were approximately HKD 24,384,000, down about 31.96% from HKD 35,839,000 in 2023[63] - Administrative expenses were approximately HKD 120,611,000, a decrease of about 19.21% from HKD 149,287,000 in 2023[63] Cash Flow and Financing - The group has approximately HKD 130,000,000 in unutilized credit facilities to meet operational cash flow needs over the next 18 months[10] - The group obtained loans totaling approximately HKD 11,600,000 after the reporting period, with interest rates ranging from 5.50% to 6.10%[10] - The group is exploring various fundraising opportunities, including issuing new shares and convertible bonds, to enhance financial stability[10] - The group has taken measures to manage its working capital needs and improve its financial position, ensuring sufficient operational funds for foreseeable financial obligations[8] - The group has adopted a conservative cash management and investment strategy, with unutilized funds placed in recognized financial institutions in Hong Kong and China for short-term deposits[79] Strategic Initiatives - The company plans to expand its silicone product range and enhance brand influence in the coming year[36] - The company plans to launch its UK entertainment live streaming business in the second half of 2025, aiming to capture growth potential in the market[53] - The group is committed to enhancing its operational cash flow by increasing the collection efforts on trade receivables[10] - The digital marketing segment continues to provide effective services to brands and clients, contributing to the company's growth[36] - The company invested in a digital marketing service provider, Jusheng Technology, which offers advertising agency services and media operation consulting, serving clients across various industries[40] Market Conditions and Risks - The group is exposed to competitive pressures in the silicone rubber industry, including competition from new materials and pricing strategies from competitors[68] - The retail business faces challenges due to high dependence on imported products and potential fluctuations in logistics costs and international tariffs[67] - The digital marketing business is heavily reliant on internet marketing and is affected by regulatory policies, impacting customer relationship stability[67] Corporate Governance and Compliance - The company has complied with the corporate governance code throughout the year ending December 31, 2024, with some exceptions regarding attendance at the annual general meeting[83] - The audit committee has reviewed the consolidated financial statements for the year ending December 31, 2024, and believes they are prepared in accordance with applicable accounting standards[87] Other Information - The group did not declare or recommend any dividends for the years ending 2024 and 2023[26] - The board does not recommend the payment of a final dividend for the year ending December 31, 2024, consistent with the previous year[81] - There were no significant events affecting the group from December 31, 2024, to the announcement date[82] - The annual report for the year ending December 31, 2024, will be sent to shareholders and published on the stock exchange and company website[91] - The board expresses gratitude to management, employees, shareholders, business partners, and other stakeholders for their support[92]