2 3 4 11 14 26 31 46 51 52 54 55 56 110
1 12 14 PO Box 1350, Clifton House 75 Fort Street, Grand Cayman KY1-1108 Cayman Islands Ocorian Trust (Cayman) Limited PO Box 1350, Clifton House 75 Fort Street, Grand Cayman KY1-1108 Cayman Islands 183 54 http://www.kiddieland.com.hk 3830 22 2
170.0 150 2019COVID-19 276.3 4.4% 163.89.4 3
(i) Toys R Us Inc. TRU(ii) (iii) TRU TRU COVID-19 COVID-19 4
COVID-19276.34.4% 289.0 17.4%88.2 106.8 150 163.89.4 6.2 (i)(ii)(iii) (iv)(v) 5.4%161.9153.6 17.4% 88.2106.8(i) (ii)covid-19 4.4% 276.3289.0 5
15.4% 44.9 38.94.4% (i) (ii) Kiddieland9.0%(iii) (iv) 13.4% 16.2% 71 200.32.8 197.2 77.6% 20.6 11.6(i) (ii) 3.6%32.533.7 (i)1.3(ii) 5.8% 4.9 5.2 23.4 27.2 3.80.5 6
163.8 9.46.2 9.4 (i)(ii) (iii) 118.1 99.5 172.1 168.9COVID-19 25.316.9 28.028.2 COVID-19 21.215.9 29.430.1 COVID-19 7.2 19.4 2.20.9 88.819.3 43.1 138.2 30.1%108.0% 25.5 7
813 31 45 0.9 8.7 8
81.4 74.8 6.6 42,200 (42,200) (42,200) Kiddieland 22,100 (9,220) (6,294) (15,514) 6,586 7,700 (4,115) (3,585) (7,700) 9,400 (9,400) (9,400) 81,400 (64,935) (9,879) (74,814) 6,586 9
2019 2050 10
49 23 47 17 45 20 76 53 11
74 49 43 14 43 8429 13 Ince & Co Eupo-Air Travel Services (Hong Kong) Limited 48 Airline Mechanical Co., Ltd AMC Technology Company Limited (University of Waterloo) 12
33 0057 60 39 52 Wave Imagination Limited 26 59 31 13
35 51 0.15 150 (a) (b) (c) (d) (e) (f) (g) 14
183 54 4 5 110 81.4 9 23 2437 24 26 15
17 35 26.9% 43.0% 12.2% 38.7% 108 16
11 13 20,000COVID-19 10% 17
33 33 18
1214 8,608 24 480,000 5,760,000 50% 3000 740 14A.56 (i) (ii) (iii) (a) (b) (c) 19
XV352 10 KLH Capital Limited KLH Capital KLH Capital KLH Capital 0% 2,500 25% 0% 2,500 25% 10,000 100% 2,500 25% 0% 2,500 25% 0% 2,500 25% KLH Capital 1,250 KLH Capital 12.5%KLH Capital 1,250 20
352 336 KLH Capital 750,000,000 75% KLH Capital100% XV2 3 336 0.2820,000,000 21
(ii) 18,500,000 (2,200,000) 16,300,000 0.280 18,500,000 (2,200,000) 16,300,000 (i) (ii) (iii) 0.280 (iv) 1.00 (v) (vi) 0.066 0.280 0.280 0% 44% 1.98% 750 1,320,000 22
(a) (b) (c) 10 10 10 1.00 23
(a) (b) (c) 10%10%100,000,000 10% 12 1% 12 1% 24
25% 26 30 25
14 A.2.1 3.13 7/7 6/7 7/7 7/7 7/7 7/7 6/7 6/7 26
A.6.5 3.25 (i)(ii) (iii)(iv) 2/2 2/2 2/2 2/2 27
100% 3.25 (i)(ii) (iii) (iv) 1/1 1/1 1/1 100% 28
3.25 (i)(ii) (iii) (iv) 2/2 2/2 2/2 100% 1,130,000465,000ESG 29
3.29 15 (i)(ii)(iii) http://www.kiddieland.com.hk 30
ESGESG ESG ESGESGESG 27 ESG ESG ESG ESG ESG ESG ESG ESG ESG ESG 31
重要性矩陣 07 08 18 19 01 02 09 12 13 20 對權益持有人的影響 03 04 05 10 14 15 16 21 22 23 25 06 24 11 17 對業務的重要性 01. 社區投資 02. 客戶私隱及企業資料保護 03. 反歧視 04. 多元性及平等機會 05. 減低環境影響 06. 挽留僱員 07. 氣候變化 08. 用水效益 09. 溫室氣體排放 10. 員工發展及培訓 11. 市場營銷及標籤 12. 服務質素 13. 廢棄物管理 14. 負責任供應鏈管理 15. 空氣污染物排放 16. 社會經濟合規 17. 僱員權利 18. 客戶健康及安全 19. 能源效益 20. 禁止童工及強迫勞工 21. 商業道德 22. 環境合規 23. 知識產權 24. 職業健康及安全 25. 材料消耗 32
33
(GB16297-1996) 1 2 (SO x ) 0.0604 0.0651 (NO x ) 0.1624 0.1822 (PM) 0.0001 0.0007 0.0001 0.0001 0.0005 0.0005 0.0002 0.0003 0.0139 0.0162 0.2376 0.2651 0.237610%0.2651 1 ) 2 SO x NO x PM 34
10,268.71 0.00490% 8%11,152.77 3 4 5 984.08 1,063.51 6 9,284.63 10,089.26 10,268.71 11,152.77 0.004 0.004 3 4 5 6 35
2.6515%: 2.30 49.50 15 : 58.20 0.29 0.25 0.40 0.25 0.43 0.31 1.20 1.00 0.20 0.45 0.01 0.04 0.12 2.65 2.30 49.50 58.20 549 1,174 0.0132 0.0195 0.0189 0.0084 0.0120 0.0181 36
247,000 12,059,604.864.728% 10% 7 32,127.11 77,628.40 930,757.75 998,833.33 11,096,720.00 12,058,400.00 12,059,604.86 13,134,861.73 4.72 5.23 7 37
1,850 233,186 0.09 20% 13% 233,186 194,808 0.09 0.08 1,680.180.0007 37% 36% 868.05 864.78 812.13 1,819.74 1,680.18 2,684.52 0.0007 0.0011 (MSDS) ESG 38
2 70 39
40
16 16 17 (Business Social Compliance Initiative) (The International Council of Toy Industries) FSC 8 8 (FSC) FSC 41
ISO 90012015 (American Society for Testing and Materials) F963 European Commission Enterprise and Industry Directorate (i)(ii) (iii) 42
CE 36 43
2009/48/EC 85/374/EEC (REACH) 25249.5 65 44
45
51 109 46
4(b) 20 99,537,000829,000 47
48
49
50
5 276,321 289,049 9 (231,423) (250,191) 44,898 38,858 7 1,180 731 8 199,165 2,102 9 (20,600) (11,593) 9 (32,376) (34,438) 3.1(b) (96) 731 192,171 (3,609) 503 8 (5,414) (5,231) 10 (4,911) (5,223) 187,260 (8,832) 11 (23,429) (529) 163,831 (9,361) (4,498) (4,825) 6,163 1,665 (4,825) 165,496 (14,186) 15 16.4 (0.9) 51
16 12,330 17 47,647 119,333 18 7,370 19 19,268 11,853 25 7,145 8,069 21 1,629 72 83,059 151,657 20 99,537 118,079 21 16,877 25,348 21 38,462 5,433 60 1,137 22 7,221 19,392 162,157 169,389 245,216 321,046 52
23 100,000 100,000 24 6,242 6,242 24 (744) (2,409) 24 37,942 24,111 143,440 127,944 26 19,706 25 2,189 4,337 18 4,028 28 2,499 58 28,422 4,395 26 23,426 138,233 27 15,889 21,240 28 28,425 27,485 519 1,371 18 638 4,457 378 73,354 188,707 101,776 193,102 245,216 321,046 51 109 53
23 24 24 24 100,000 4,922 2,416 33,472 140,810 (9,361) (9,361) (4,825) (4,825) (4,825) (4,825) (4,825) (9,361) (14,186) 29 1,320 1,320 1,320 1,320 100,000 6,242 (2,409) 24,111 127,944 100,000 6,242 (2,409) 24,111 127,944 163,831 163,831 (4,498) (4,498) 6,163 6,163 1,665 1,665 1,665 163,831 165,496 14 (150,000) (150,000) (150,000) (150,000) 100,000 6,242 (744) 37,942 143,440 54
30 34,129 17,288 503 8 (5,056) (5,308) (26,784) 677 2,792 12,665 (13,705) (31,720) 253 60 36 259,216 (8,694) (19,889) 237,070 (51,549) 264,521 363,739 (341,203) (329,431) (6,720) (150,000) (233,402) 34,308 6,460 (4,576) (212) (37) 972 5,585 22 7,220 972 55
1 PO Box 1350, Clifton House, 75 Fort Street, Grand Cayman KY1-1108, Cayman Islands 2 2.1 622 4 (a) 19 28 9 16 23 16 2.2 56
2 2.1 (b) 3 1 3 3 1 1 8 16 3 37 3 17 2 7 1 9 39 10 28 4 3 (1) (2) (3) (4) 2.2 16 16 57
2 2.2 (a) 16 1617 4.2% 16 6,755 6,464 (496) 960 6,928 6,448 480 6,928 58
2 2.2 (a) 16 12,330,000 18,298,000 960,000 6,928,000 (b) 16 12 17 4 59
2 2.3 2.4 2.4 60
2 2.4 2.5 2.6 61
2 2.7 (i) (ii) (iii) 62
2 2.8 2% 10% 10% 20% 33% 33% 20% 2.11 2.9 50 2.10 63
2 2.11 2.12 (a) (b) (c) (d) 9 12 64
2 2.13 2.14 2.15 2.12 2.16 2.17 2.18 65
2 2.19 12 2.20 2.21 66
2 2.21 67
2 2.22 2.23 68
2 2.24 2.25 69
2 2.26 (a) (b) (c) 2.27 2.28 2.2 2.2 70
2 2.28 2.29 71
3 3.1 (a) (i) 5% 32,000 43,000 (ii) 22 26 50 216,000 691,000 72
3 3.1 (b) 9 9 1 2 3 4 5 6 73
3 3.1 (b) 1 2 3 4 5 6 0.05% 0.1% 0.3% 1%-1.3% 100% 100% 6,228 268 161 10,330 688 5,223 22,898 3 1 1 105 688 5,223 6,021 1 2 3 4 5 6 0.05% 0.1% 0.3% 1%-1.3% 50% 100% 7,717 1,314 267 16,024 403 5,548 31,273 4 1 1 169 202 5,548 5,925 74
3 3.1 (c) 12 15,889 15,889 11,189 11,189 11,992 2,499 14,491 17,681 6,615 6,615 14,335 45,246 802 2,821 1,427 5,050 17,681 46,487 11,935 15,762 91,865 21,240 21,240 13,174 13,174 8,001 58 8,059 138,233 138,233 138,233 42,415 58 180,706 75
3 3.1 (c) 17,748 17,748 136,689 3,802 140,491 267,551,000 224,419,000 3.2 76
3 3.2 43,132 138,233 4,666 (7,221) (19,392) 40,577 118,841 143,440 127,944 184,017 246,785 22.1% 48.2% 3.3 77
4 (a) (b) 2.14 (c) 78
4 (d) (i) (ii) (iii) (e) 9 5 79
5 164,818 157,722 88,180 106,793 23,109 24,085 214 449 276,321 289,049 2,398 394 54,248 131,341 56,646 131,735 10% A 74,293 70,196 43.0%42.8% 80
6 276,321 289,049 2.25 519 1,371 1,371,000 7 344 363 836 368 1,180 731 8 1,726 2,042 36 197,208 231 60 199,165 2,102 81
9 1,130 1,130 465 439 2,362 1,849 16 405 19 15,770 19,297 1,300 1,487 6,731 2,578 7,355 6,499 20 107,032 114,021 1,557 1,440 17 14,232 18,159 18) 6,898 1,211 7,246 6,015 15,601 14,116 1,903 3,359 6,923 823 373 20 516 (3,545) 1,554 1,434 29 1,320 12 75,511 83,947 1,456 1,442 9,546 10,188 4,200 3,346 284,399 296,222 82
10 503 8 (198) (296) (4,885) (4,935) (331) (5,414) (5,231) (4,911) (5,223) 11 16.5%16.5% 25%25% 5% 39%5% 39% 10% 1,366 (154) 29,884 1,319 11 119 31,261 1,284 (7,832) (755) (7,832) (755) 23,429 529 83
11 187,260 (8,832) 26,641 (57) 267 (3,849) (414) 778 845 43 78 (148) (451) (195) 420 23,429 529 12.5%-6.0% 12 62,431 67,602 620 990 4,803 8,211 7,657 7,144 75,511 83,947 84
13 (a) 904 904 904 904 2,136 170 18 2,324 1,467 120 18 1,605 1,496 120 18 1,634 50 50 50 50 50 50 150 6,907 410 54 7,521 720 720 720 720 1,950 150 18 2,118 1,300 100 18 1,418 1,300 100 18 1,418 50 50 50 50 39 39 11 11 150 5,990 350 54 6,544 85
13 (b) 2,095 2,428 36 33 2,131 2,461 1,000,000 1,000,001 1,500,000 2 2 2 2 14 150,000 360.15 150,000,000 86
15 (a) 163,831 (9,361) 1,000,000 1,000,000 16.4 (0.9) (b) 29 16 12,330 12,330 13,204 2.2 (12,330) 9 (405) (469) 12,330 87
17 66,636 55,148 11,042 9,411 9,679 91,095 249,256 10,698 817 503,782 (47,274) (16,246) (10,346) (8,956) (9,372) (82,909) (221,227) (396,330) 19,362 38,902 696 455 307 8,186 28,029 10,698 817 107,452 19,362 38,902 696 455 307 8,186 28,029 10,698 817 107,452 2,529 292 3,190 239 21,940 4,334 32,524 9 (4,009) (1,103) (365) (257) (113) (2,296) (10,016) (18,159) 2,874 18,433 (18,433) (2,874) (548) (20) (1) (19) (270) (1,000) (558) (68) (2,484) 20,208 37,799 311 489 175 8,810 35,685 13,647 2,209 119,333 71,387 55,148 11,000 9,693 9,658 92,912 266,712 13,647 2,209 532,366 (51,179) (17,349) (10,689) (9,204) (9,483) (84,102) (231,027) (413,033) 20,208 37,799 311 489 175 8,810 35,685 13,647 2,209 119,333 20,208 37,799 311 489 175 8,810 35,685 13,647 2,209 119,333 4,506 117 5 473 461 11,590 598 17,750 9 (2,628) (551) (101) (221) (59) (1,839) (8,833) (14,232) 2,807 14,278 (14,278) (2,807) (2) (4) (16) (22) 36 (21,912) (37,248) (612) (12,594) (72,366) (256) (256) (524) (14) (2) (9) (259) (1,455) (297) (2,560) 2,457 311 267 107 6,557 27,286 10,662 47,647 10,819 11,049 9,617 9,638 88,913 259,671 10,662 400,369 (8,362) (10,738) (9,350) (9,531) (82,356) (232,385) (352,722) 2,457 311 267 107 6,557 27,286 10,662 47,647 13,496 17,773 736 386 14,232 18,159 88
18 16 2.2 16 12,330 5,968 18,298 12,330 5,968 18,298 8,173 8,173 9 (199) (6,699) (6,898) 36 (11,806) (11,806) (325) (72) (397) 7,370 7,370 (i) 7,370 18,298 638 6,448 4,028 480 4,666 6,928 17 16 2.2 89
18 (ii) (199) (6,699) (6,898) (331) (1,211) 6,062,000 (iii) 12 90
19 19,268 11,853 11,853 29,343 23,185 1,807 9 (15,770) (19,297) 19,268 11,853 20 23,624 29,993 37,628 39,063 39,114 50,213 (829) (1,190) 99,537 118,079 107,548,000 110,476,000 516,000 3,545,000 (1,190) (4,735) 9 (516) 3,545 877 (829) (1,190) 91
21 22,898 31,273 3.1(b) (6,021) (5,925) 16,877 25,348 778 119 2,781 4,286 36,532 1,100 40,091 5,505 (1,629) (72) 38,462 5,433 9 3.1(b) 92
21 23,297 31,848 935 1,157 38,756 3,773 1 62,989 36,778 0 180 15,851 24,148 7,047 7,125 22,898 31,273 (5,925) (6,656) 3.1(b) (96) 731 (6,021) (5,925) 22 7,074 19,184 147 208 7,221 19,392 7,074 19,184 93
22 4,967 1,697 1,373 16,389 875 1,306 6 7,221 19,392 787,000 4,687,000 7,074 19,184 147 208 26 (1) (18,420) 7,220 972 23 0.1 10,000,000 1,000,000 10,000,000 1,000,000 0.1 1,000,000 100,000 1,000,000 100,000 1,000,000 100,000 1,000,000 100,000 94
24 4,877 45 2,416 33,472 40,810 (9,361) (9,361) (4,825) (4,825) (4,825) (4,825) (4,825) (9,361) (14,186) 29 1,320 1,320 1,320 1,320 4,877 1,320 45 (2,409) 24,111 27,944 4,877 1,320 45 (2,409) 24,111 27,944 163,831 163,831 (4,498) (4,498) 6,163 6,163 1,665 1,665 1,665 163,831 165,496 14 (150,000) (150,000) (150,000) (150,000) 4,877 1,320 45 (744) 37,942 43,440 95
25 (i) 4,344 1,014 1,776 2 7,136 2,314 (52) (828) 18 1,452 (519) (519) 6,139 962 948 20 8,069 5,784 (35) (86) 21 5,684 36 (6,607) (6,607) (1) (1) 5,316 927 862 40 7,145 (ii) (4,159) (4,159) (260) (437) (697) 519 519 (3,900) (437) (4,337) 1,711 437 2,148 (2,189) (2,189) (i) (ii) 10% 5% 96
25 14,261,000 15,062,0002,709,0002,919,000 753 1,130 1,200 2,795 2,966 79 83 94 100 95 10,068 9,960 14,261 15,062 26 22 1 18,420 43,131 119,813 43,132 138,233 (19,706) 23,426 138,233 5 7,681 38,557 35,451 99,676 43,132 138,233 97
26 23,426 134,483 5,968 3,750 13,738 43,132 138,233 5.75% 5.66% 3.62% 4.31% 43,132 138,233 224,419 145,117 267,551,000 242,100,000 240,551,000 33(e) 98
27 8,981 13,365 4,996 6,036 808 969 1,104 870 15,889 21,240 3,577 5,534 8,983 10,983 3,329 4,723 15,889 21,240 99
28 5,022 6,051 631 981 362 564 1,203 1,202 154 625 27 203 222 259 14,491 8,059 6,995 6,221 1,817 3,378 30,924 27,543 (2,499) (58) 28,425 27,485 17,033 9,761 2,128 6,298 11,752 11,478 11 6 30,924 27,543 29 0.2820,000,000 0.066 44%2.2 0% 1,320,000 100
30 187,260 (8,832) (503) (8) 5,414 5,231 17) 14,232 18,159 18) 6,898 16 405 19 15,770 19,297 29 1,320 8 (231) (60) 36 (197,208) 3.1(b) 96 (731) 20 516 (3,545) 32,244 31,236 12,474 (3,638) 8,414 (5,399) (1,321) (2,636) (5,496) 1,440 (12,186) (3,715) 34,129 17,288 22 231 60 253 60 101
30 (a) 7,221 19,392 (4,666) (23,426) (134,483) (19,706) (3,750) (40,577) (118,841) 7,221 19,392 (4,666) (43,132) (138,233) (40,577) (118,841) 43,240 37,655 68,395 17,110 (23,811) (19,235) 39,308 (5,000) (37) 8,360 (8,360) 19,392 18,420 116,063 3,750 16 2.2 6,928 19,392 6,928 18,420 116,063 3,750 (11,959) (6,720) (18,419) (96,388) 19,706 (212) (44) 331 3,750 (3,750) 4,171 7,221 4,666 1 23,425 19,706 102
31 16,877 25,348 37,310 1,219 7,221 19,392 61,408 45,959 15,889 21,240 11,189 13,174 14,491 8,059 4,666 43,132 138,233 89,367 180,706 32 (a) 25,599 885 720 36 103
33 (a) Esther & Victor Limited (b) (i) 5,760 5,760 (i) (c) 960 (d) 11,024 11,927 528 459 240 240 11,792 12,626 104
33 (e) 34 Esther & Victor Limited 240,551,000 8,747 3,026 35 Kiddieland Group Limited 10,000 1 100% 100% Kiddieland Trading Limited 10,000 1 100% 100% Kiddieland Manufacturing Limited 10,000 1 100% 100% 10,000 1 100% 100% 10,000 1 100% 100% 105
35 10,000 1 100% 100% W. Great Worth Limited 10,000 1 100% 100% Kiddieland Toy, Inc. 60 10 100% 100% Kiddieland Toy Limited 100 1 100% 100% Kiddieland Toys Limted B.V. 100 1 100% 8,400,000 100% 100% 54,000,000 100% 41,500,000 100% 100% 106
36 100% 327,790,000 364,402,000 324,190,000 360,400,000 3,600,000 4,002,00032,000,000 35,574,000 18 364,402 (84,172) (6,607) (3,455) (680) (906) 89 1,191 269,862 (24,614) (34,528) (7,254) (95) 203,371 (6,163) 8 197,208 (27,229) 169,979 107
36 324,826 (906) (64,704) 259,216 37 37,020 152,392 216 629 106,192 80,748 173 156 106,581 81,533 143,601 233,925 100,000 100,000 157,268 157,268 1,320 1,320 (115,148) (24,811) 143,440 233,777 161 148 161 148 143,601 233,925 108
37 (i) 157,268 (24,387) 132,881 (424) (424) 29 1,320 1,320 157,268 1,320 (24,811) 133,777 59,663 59,663 14 (150,000) (150,000) 157,268 1,320 (115,148) 43,440 (i) 157,268,000 109
276,321 289,049 320,396 367,146 445,756 187,260 (8,832) (16,308) 19,474 47,611 (23,429) (529) 2,584 3,110 (13,586) 163,831 (9,361) (13,724) 22,584 34,025 163,831 (9,361) (13,724) 22,584 34,025 83,059 151,657 158,199 147,500 148,055 162,157 169,389 182,767 254,613 315,271 245,216 321,046 340,966 402,113 463,326 143,440 127,944 140,810 143,932 183,631 28,422 4,395 18,752 27,325 17,777 73,354 188,707 181,404 230,856 261,918 101,776 193,102 200,156 258,181 279,695 245,216 321,046 340,966 402,113 463,326 (i) (ii) 110