嘉耀控股有限公司 (於開曼群島註冊成立的有限公司) 股份代號 1626 年報 2014 JIA YAO HOLDINGS LIMITED 嘉耀控股有限公司 JIA YAO HOLDINGS LIMITED JIA YAO HOLDINGS LIMITED 嘉耀控股有限公司 (Incorporated in the Cayman Islands with Limited Liability) Stock Code: 1626 Annual Report 2014 Annual Report 年報 2014
目 錄 2 3 4 5 13 17 25 30 43 45 46 48 49 50 52 108
2014 2 財 務 概 要 472.94.6% 22.9 136.313.7% 21.6 28.8%31.9%3.1% 7.3 79.4%28.1 121 122 203 205 71 86 (i) (ii) 365 (iii) 365 (iv) 365
3 2014 公 司 資 料 HKICPA Clifton House 75 Fort Street, PO Box 1350 Grand Cayman, KY1-1108 Cayman Islands 6 1 32 3212 RaffAello Capital Limited 89 2 20 2002 Appleby Trust (Cayman) Ltd. Clifton House 75 Fort Street, PO Box 1350 Grand Cayman, KY1-1108 Cayman Islands 33 A18 1 20 2001 2006 11 31 www.jiayaoholdings.com
2014 4 472.94.6% 136.313.7% 28.8% 7.3 19.6
5 2014 28 3,950 11,940 3.02 0.340.18 123.2 1.2
2014 6 2030 15 1.26 75,000,000 105 3001.5 3 1 133.2 11 1.2
7 2014 10 21 ISO9000 ISO9001 ISO14000OHSAS18001
2014 8 472.94.6% (%) 444,842 469,513 5.3% 28,019 26,260 +6.7% 5.3%444.8 157.9 13.7% 136.3 28.8%3.1%31.9% 17.9%6.9 0.7 2.7 1.6 4.3 38.5%1.6 2.5 0.2
9 2014 (i)(ii) (iii)(iv) (v) (vi) 1.9% 31.5 30.9 (i)(ii) (iii)(iv)(v)(vi)(vii) (viii) 12.7%48.1 54.2 19.6 5.8 22.5 33.8%14.9 8.3 9.6% 9.1 35.4 79.4% 7.3(i) 19.6(ii)(iii)
2014 10 183.9 15.4% 212.2 (i) 1.318.5 19.8(ii) 1.28.09.2 220.6 2.9% 214.1(i) 109.1 15.1124.2(ii) 23.44.618.8(iii) 13.9 70.3 78.2 104.4 30.0 183.0 154.6 443.7% 70.0% 14.2
11 2014 管 理 層 討 論 及 分 析 ( 續 ) 22,339 18,572 132,390 145,394 122,948 117,310 59,026 59,293 336,703 340,569
2014 12 1,000947 47.3 40.7 3
13 2014 52 10 Spearhead Leader Limited209,362,000 69.79% 44 13
2014 14 Star Glide Limited15,638,000 5.21% 28 58 68
15 2014 002213002316 1250 002197 44 15 1269 0023783788 1252 002327 485
2014 16 46 13 002191 46 42 9 33 8
17 2014 14 10 52 44 28 58
2014 18 68 44 3.10(1) 3.13 3.10(2) D.3.1(a) (b)(c)(d) (e)
19 2014 14
2014 20 11/11 11/11 11/11 11/11 11/11 11/11 A.2.1 16 10
21 2014 (i) (ii)(iii) 3.21 14 C3 1/1 1/1 1/1
2014 22 3.25 14 B.1 (1) (2) (3) (4) 14 A.5
23 2014 1,000,000 3,100,000 280,000 4,380,000 3.2915
2014 24 1 32 3212 64 132 3212 221 64 113 77
25 2014 20 16 18 19 25 26 35 36 45 46 1,000 9 146 321 388 136 1,000 943 57 1,000
2014 26 (1) (2) (3)
27 2014 (1) (2) (3) 451,000589,000 (1) (2)
2014 28 (1) (2) (3) (4) (1) (2) VOC ISO9001
29 2014 VOC
2014 30 37 45 33A18
31 2014 21.9% 66.6% 27.1% 46.3% 5% 15 23 108 26
2014 32 1.2675,000,000 14,000 8,815 5,185 9,600 5,999 3,601 9,100 4,570 4,530 3,500 3,500 2,300 2,300 3,800 3,800 42,300 28,984 13,316 2,650,000
33 2014 14A (i) (ii) (iii) 3000 74014A.38 (1)(2) (3)(4) (A) 30% (1) (2) (3) (4) (5) (6)
2014 34 (7) (8) (9) (10) (11) (12) (13) (14) (15) 82.86% 17.14% 17.14% 14A.13 35% 65% 1.01 1.01
35 2014 (i) 392,283,000 495,781,000 (ii) 15,521,000 25,222,300 (iii) 5,990,000 26,670,000 (iv) 4,889,000 4,900,000 (v) 6,205,000 7,150,000 (vi) 9,612,000 13,320,000 (vii) 236,000 9,740,000 (viii) (ix)
2014 36 (B) 1. 30% 2. (1) 3,370,000 32.5% (2) 1,940,0001,940,000 (i) 3,180,000 3,370,000 (ii) 1,939,000 1,940,000 (C) 3014A 30
37 2014 14A 108(a)
2014 38 13 16 29 64.2
39 2014 XVXV7 8 352 (i) 1 209,362,000 69.79% 2 15,638,000 5.21% (ii) (1) (2) Spearhead Leader Limited Spearhead Leader Star Glide Limited Star Glide 1 100% 1 100% 1. Spearhead LeaderSpearhead Leader 209,362,000Spearhead Leader 2. Star GlideStar Glide15,638,000 Star Glide
2014 40 17.14% XV23 336 Spearhead Leader 209,362,000 69.79% Star Glide 15,638,000 5.21% 1 209,362,000 69.79% 2 15,638,000 5.21% 1. 2. XV23 336
41 2014 30,000,000 10% 12 1%12 0.1%5,000,000 (i) (ii) (iii) 17 24
2014 42 14 792,000 3.13
43 2014 11 31 45 107
2014 44 P05769
45 2014 5 472,861 495,773 (336,607) (337,851) 136,254 157,922 6 6,938 8,412 6 (1,605) (2,578) (30,939) (31,502) (54,172) (48,113) (19,596) (5,819) 7 (14,856) (22,545) 22,024 55,777 8 (9,130) (8,297) 9 12,894 47,480 13 (3,816) 12,894 43,664 216 13,110 43,664 7,321 35,427 5,573 8,237 12,894 43,664 7,537 35,427 5,573 8,237 13,110 43,664 12 0.03 0.16 12 0.03 0.18
2014 46 15 170,396 178,325 16 21,759 22,339 24 1,987 2,453 194,142 203,117 17 87,192 70,539 18 212,219 183,927 16 580 580 19 17,258 19 164 43 20 59,026 59,293 20 104,416 29,963 463,476 361,724 14 3,909 3,909 467,385 365,633 661,527 568,750
47 2014 21 214,062 220,583 23 183,000 94,550 22 93,026 22 31,987 3,733 397,062 443,879 70,323 (78,246) 264,465 124,871 23 60,000 24 3,111 1,866 3,111 61,866 261,354 63,005 26 2,382 62 28 223,844 33,388 226,226 33,450 35,128 29,555 261,354 63,005
2014 48 37 191,120 18 897 37 41,009 20 15 41,024 897 232,144 897 21 792 22 5,716 37 1,636 2,428 5,716 38,596 (4,819) 229,716 (4,819) 26 2,382 28 227,334 (4,819) 229,716 (4,819)
49 2014 26 28 28 28 75,279 16,107 41,188 51,327 183,901 44,565 228,466 35,427 35,427 8,237 43,664 11 (67,283) (67,283) (13,914) (81,197) (9,333) (9,333) Giant Harmony 62 62 62 (75,279) (43,378) (118,657) (118,657) 62 (27,271) 41,188 19,471 33,450 29,555 63,005 7,321 7,321 5,573 12,894 216 216 216 7,321 216 7,537 5,573 13,110 595 74,453 75,048 75,048 34 1,787 (1,787) (8,466) (8,466) (8,466) (62) 62 34 118,657 118,657 118,657 2,382 64,200 91,448 41,188 26,792 216 226,226 35,128 261,354
2014 50 12,894 43,664 9,130 8,705 14,856 22,681 (1,605) (4,349) 580 702 19,908 21,533 1,778 361 (243) 200 2,538 5,130 (458) (130) 47 57,368 100,554 (16,410) (18,095) (37,699) 10 59 164 7,393 9,064 (5,770) 5,770 5,046 97,362 1,605 4,349 (11,195) (8,855) (4,544) 92,856
51 2014 17,258 5,416 86,670 31,987 267 (196) 25(a) (9,401) 1,658 (5,536) (4,991) 219 13,751 (87,256) (31,401) 11,622 6,823 308,000 232,566 (279,550) (321,501) 75,048 62 (13,914) (12,377) (14,196) (2,479) (8,485) (7,569) 67,159 (111,554) 74,237 (11,875) 29,963 41,838 216 104,416 29,963 104,416 29,963
2014 52 1. Spearhead Leader LimitedSpearhead Leader 37 5
53 2014 2. 10 1227 32 36 39 21 9 1 14 2 15 3 11 5 1638 5 1641 5 19 4 27 5 10 5 28 6 4 5 1 2 3 4 5 6
2014 54 3. 217 236
55 2014 3.
2014 56 3. (i) (ii) 39
57 2014 3. 12 19 2 5 3937
2014 58 3.
59 2014 3. ( )
2014 60 3. ( )
61 2014 3. ( )
2014 62 3. ( )
63 2014 3. ( ) 39
2014 64 3. ( )
65 2014 3. ( )
2014 66 3. ( ) 39
67 2014 3. ( ) (a) (i) (ii) (iii)
2014 68 3. ( ) (b) (i) (ii) (iii) (iv) (v) (vi) (a) (vii) (a)(i) 4. 3
69 2014 4. 15 170,396,000 178,325,000 87,192,000 70,539,000
2014 70 5. 444,842 469,513 28,019 26,260 472,861 495,773
71 2014 5. ( ) ( ) 13 444,842 28,019 472,861 134,238 2,016 136,254 6,938 (1,605) (30,939) (54,172) (19,596) (14,856) 22,024 469,513 26,260 495,773 153,884 4,038 157,922 8,412 (2,578) (31,502) (48,113) (5,819) (22,545) 55,777
2014 72 5. ( ) ( ) 3 18,881 18,999 1,778 361 (243) (144) 47 561 602 10,485 11,060 1,027 2,386 19 75 14 3,691 708
73 2014 綜 合 財 務 報 表 附 註 ( 續 ) 5. ( ) 10% A 1 58,952 B 103,646 112,355 C 100,448 57,502 1 10% A 6. 3,739 513 1,605 4,349 690 1,594 2,860 6,938 8,412 (200) (2,538) (90) 458 (1,778) (361) 243 130 (47) (1,605) (2,578)
2014 74 7. 12,377 14,076 1,792 7,196 687 1,273 14,856 22,545 8. 6,784 10,621 635 (52) 24 1,711 (2,272) 9,130 8,297 16.5% 63 25% 15%
75 2014 8. ( ) 22,024 55,777 25% 5,506 13,944 6,893 1,721 (2,560) (1,995) (2,499) (5,069) 851 5% 1,245 (1,541) 635 (52) (90) 438 9,130 8,297 9. 10 491 188 38,190 34,855 8,629 5,613 47,310 40,656 792 66 19,908 21,385 1,778 361 200 2,538 580 677 459 (243) (130) 47 336,607 337,851
2014 76 10. (i) 48 48 (ii) 48 165 29 242 (iii) 48 48 (iv) 48 48 (iv) 48 48 (iv) 57 57 297 165 29 491 (i) (ii) 165 23 188 165 23 188 (i) (ii) (iii) (iv)
77 2014 10. 1,000 1,081 132 105 1,132 1,186 1,000,000 11. 81,197 81,197 81,197,000
2014 78 12. 7,321 35,427 263,630,137 225,000,000 (i) (ii)19,999 224,990,00026 75,000,000 (i) (ii)225,000,0001 9,999224,990,000 225,000,000
79 2014 12. 7,321 39,759 0.02 3,816,000 13. 70%22,000,000
2014 80 13. 28,764 (10,476) 18,288 22,887 (7,843) 15,044 3,244 2,633 50 (3,438) (721) (136) 1,632 (408) 25 1,224 (5,040) (3,816)
81 2014 13. 148 25 15,044 10,654 (3,446) (136) 7,072 14. 3,909 3,909 3,909,000 3,909,000
2014 82 15. 37,546 281,382 13,528 10,831 6,194 349,481 296 8,336 408 2,728 11,768 8,270 70 (8,340) (17,448) (5,154) (1,033) (989) (24,624) 20,394 292,834 12,973 9,842 582 336,625 11,982 766 419 1,009 14,176 3 (3) (557) (244) (5) (806) 20,394 304,262 13,495 10,256 1,588 349,995 10,844 120,183 9,555 4,307 144,889 1,636 17,735 1,054 960 21,385 (3,542) (3,284) (867) (642) (8,335) 361 361 8,938 134,995 9,742 4,625 158,300 876 17,236 944 852 19,908 (163) (219) (5) (387) 1,778 1,778 9,814 153,846 10,467 5,472 179,599 10,580 150,416 3,028 4,784 1,588 170,396 11,456 157,839 3,231 5,217 582 178,325
83 2014 15. 10 40 4 40 4 10 5 10 31 1,778,000 361,000 16. 22,919 27,505 (580) (677) 14 (3,909) 22,339 22,919 580 580 21,759 22,339 22,339 22,919 31
2014 84 17. 48,650 38,466 13,350 9,985 25,192 22,088 87,192 70,539 18. 146,437 148,334 (55) (185) 146,382 148,149 19,758 1,250 14,589 13,823 11,059 9,972 4,086 7,070 9,247 1,162 897 897 7,098 1,604 212,219 183,927 897 4,340,000 9,927,000
85 2014 18. 13,802,0007,020,000 13,382,0008,523,000 30 120 0 90 119,647 125,095 91 180 17,757 18,507 181 360 2,397 3,407 360 6,581 1,140 146,382 148,149 0 90 1,840 1,100 91 180 17,918 150 19,758 1,250
2014 86 18. 0 90 36,559 15,219 91 180 3,049 2,889 181 360 1,373 1,158 360 4 599 40,985 19,865 185 138 (130) 47 55 185 19. 9,648 7,610 17,258 164
87 2014 19. 1,965 9,648 73,421 7,610 32,683 164 164 20. 0.35% 0.35% 2.8% 3.08% 2.8% 3.08% 59,026,000 59,293,000 103,380,000 29,963,000
2014 88 21. 71,023 74,159 124,227 109,130 13,914 18,812 23,380 792 214,062 220,583 792 0 90 68,144 67,628 91 180 1,614 4,776 181 360 162 569 360 1,103 1,186 71,023 74,159 0 90 61,860 57,000 91 180 62,367 52,130 124,227 109,130 30 90 31
89 2014 22. (i) 64,923 5,716 (i) 12,022 (i) 16,027 (i) 54 93,026 5,716 (ii) 23,835 (ii) 8,152 31,987 (i) 5,716,00054,00087,256,000 (a)87,310,00086,670,000(b) 5,716,000 (ii) 23,830,0007,921,000 5,000231,000 (i)(a) 86,670,000 86,670,000 23,835,0008,152,000
2014 90 23. 183,000 127,000 27,550 183,000 154,550 183,000 154,550 183,000 94,550 60,000 183,000 154,550 (183,000) (94,550) 60,000 76,000 34,550 107,000 120,000 183,000 154,550 % % 6.40 5.88 6.84 5.98 31
91 2014 24. (3,407) 1,722 (1,685) 1,541 731 2,272 (1,866) 2,453 587 (1,245) (466) (1,711) (3,111) 1,987 (1,124) 1,987 2,453 (3,111) (1,866) (1,124) 587 10% 5%
2014 92 25. (a) 22,000,000 70% 16,496 6,134 698 54,470 80,200 17,445 9,401 184,844 135,061 9,978 1,862 290 147,191 37,653
93 2014 25. (a) 22,000 (37,653) 9,413 5% 1,200 (5,040) 13 22,000 (22,000) (9,401) (9,401) (b) 60%
2014 94 25. (b) 10 10 (10) (80) (90)
95 2014 26. 0.01 (ii) 38,000,000 380 (iv) 1,962,000,000 19,620 2,000,000,000 20,000 0.01 (ii) 1 (iii) 9,999 (v) 224,990,000 2,250 (vi) 75,000,000 750 300,000,000 3,000 2,382 62 (i) (ii) 380,00038,000,000 0.01Spearhead Leader (iii) Spearhead Leader Star Glide LimitedStar GlideGiant Harmony (a) Spearhead Leader(b)9,304695 Spearhead Leader Star Glide (iv) 1,962,000,0000.01 380,00020,000,000
2014 96 26. (v) 2,249,000 224,990,000 (vi) 1.26 75,000,000 27. 10% 30% 0.1% 5,000,000 1 (i)(ii) (iii)
97 2014 28. (i) 8,798,000 (ii) 17% 5,300,0002,009,0005,300,000 (iii) 43,378,000(i) (ii) (iv) 62,000Gain Harmony (v) 110,505,0008,152,000 10% 50%
2014 98 28. (4,819) (4,819) (4,819) (4,819) (22,540) (22,540) (627) (627) (22,540) (627) (23,167) 74,453 74,453 (1,787) (1,787) (8,466) (8,466) 191,120 191,120 64,200 191,120 (27,359) (627) 227,334 29. 8,658,000 5,684,000
99 2014 30. 18 19 22 (i) 410 (i) (ii) 462 165 29 23 491 188
2014 100 31. 22,339 18,572 132,390 145,394 122,948 117,310 59,026 59,293 336,703 340,569 280,000,000 187,065,000 32. 876 655 86 962 655
101 2014 32. 5,536 151 33. (i) (ii) 34. (i) 86,670,000 86,670,000 23,835,0008,152,000 (ii) 2,249,900 224,990,000 (iii) 8,295,000 6,250,000 (iv) 8,430,000 2,135,000 (v) 72,019,000
2014 102 35. 36. 355,038 288,482 41,024 397,062 490,320 2,428 5,716
103 2014 36. 100 1001,911,000 1,451,000 60%50% 95,266,000 185,585,000
2014 104 36. 1 1 5 5 % 214,062 214,062 6.04% 189,831 189,831 403,893 403,893 220,583 220,583 93,026 93,026 31,987 31,987 6.06% 103,297 60,535 163,832 448,893 60,535 509,428
105 2014 綜 合 財 務 報 表 附 註 ( 續 ) 36. 1 1 5 5 % 792 792 1,636 1,636 2,428 2,428 5,716 5,716
2014 106 37. 191,120 Giant Harmony Limited Giant Harmony 20,000 100% Park Linker Limited Park Linker 1 100% Easy Creator Limited Easy Creator 1 100% King Gather Limited King Gather 100 100% 78,782,100 82.86% 40,000,000 87.15%
107 2014 37. 17.14% 17.14% 467,418 364,368 193,988 203,117 (436,075) (318,866) (1,866) (61,866) 223,465 186,753 35,128 29,555 472,861 495,773 36,712 48,817 5,573 8,237 (13,914) 60,814 92,488 12,393 6,823 577 (111,554)
2014 108 472,861 495,773 438,533 426,248 (336,607) (337,851) (313,494) (299,251) 136,254 157,922 125,039 126,997 6,938 8,412 6,971 4,830 (1,605) (2,578) (1,173) (6,712) (30,939) (31,502) (19,356) (30,913) (54,172) (48,113) (37,246) (43,232) (19,596) (5,819) (14,856) (22,545) (22,878) (16,109) 22,024 55,777 51,357 34,861 (9,130) (8,297) (8,450) (6,516) 12,894 47,480 42,907 28,345 (3,816) 4,802 7,152 12,894 43,664 47,709 35,497 216 13,110 43,664 47,709 35,497 7,321 35,427 38,901 28,460 5,573 8,237 8,808 7,037 12,894 43,664 47,709 35,497 7,537 35,427 38,901 28,460 5,573 8,237 8,808 7,037 13,110 43,664 47,709 35,497 194,142 203,117 233,142 263,091 467,385 365,633 619,916 471,181 397,062 443,879 621,185 491,930 3,111 61,866 3,407 23,674 35,128 29,555 44,565 49,563 261,354 63,005 228,466 218,668