GRACELIFE-TECH：2023ANNUALREPORT.pdf

1、2023Annual Report恩典生命科技控股有限公司Grace Life-tech Holdings Limited(formerly known as“CAA Resources Limited 優庫資源有限公司*”)(Incorporated in the Cayman Islands with limited liability)(Stock Code:02112)(For restructuring purposes only)(Joint Provisional Liquidators appointed)Annual Report 2023 GRACE LIFE-TECH H

2、OLDINGS LIMITED1CONTENTS Financial Highlights 2Chairmans Statement 3Management Discussion and Analysis 5Corporate Governance Report 15Environmental,Social and Governance Report 29Profiles of Directors and Senior Management 48Directors Report 52Independent Auditors Report 6368 Consolidated Statement

3、of Profit or Loss and Other Comprehensive Income69 Consolidated Statement of Financial Position71 Consolidated Statement of Changes in Equity73 Consolidated Statement of Cash Flows74 Notes to the Consolidated Financial Statements150 Five Year Summary of Financial Information152 Glossary158 Corporate

4、 InformationFINANCIAL HIGHLIGHTS GRACE LIFE-TECH HOLDINGS LIMITED Annual Report 2023220232022NotesUSD000USD000%ChangeResultRevenue27,25532,347-16%Loss attributable to owners of the Company(39,566)(55,740)29%Financial PositionTrade receivables89,523113,854-21%Total interest-bearing bank and other bor

5、rowings54,68354,683Total interest-bearing notes and bonds66,35756,88517%Trade payables5,8798,334-29%Total assets108,949133,558-18%Total current assets90,934114,870-21%Total current liabilities225,358210,6017%Key Financial Ratios20232022DifferencePerformanceGross profit margin10.45%7.85%+2.6%Net loss

6、 margin1(145.17)%(172.32)%-27.2%Return on assets2(36.32)%(41.73)%-5.4%Liquidity and GearingCurrent ratio30.40.6-0.2Per share dataNet(liabilities)assets per share(US cents)(7.99)(5.35)Basic loss per share(US cents)2.633.72Proposed final dividend(US cents)Notes:1.Net profit(loss)margin is calculated b