Annual Report 2022

83 年報 2022 ANNUAL REPORT REPORT OF THE DIRECTORS 董事會報告書 財務關鍵表現指標 本集團於截至二零二二年和二零二一年十二月 三十一日止年度的財務關鍵表現指標綜合如 下： 流動比率 本集團於二零二二年十二月三十一日的流動比 率（以流動資產除以流動負債計算）為 1.18 倍， 相對於二零二一年十二月三十一日的 1.09 倍為 高。 流動資金比率 本集團於二零二二年十二月三十一日的流動資 產比率（以流動資產減存貨除以流動負債計算） 為 0.92 倍，較於二零二一年十二月三十一日的 0.88 倍為高。 負債比率 本集團於二零二二年十二月三十一日之負債比 率（以計息貸款總額減銀行結存及現金（包括抵 押銀行存款）除以權益總額計算）由二零二一年 十二月三十一日報 24.1% 下降至 21.8% 。 應收賬款平均周轉期 本集團於本年度的應收賬款平均周轉期（以本 年度平均應收賬款除以總營業額（不包括於中 國銷售的增值稅）乘以 365 天計算）為 80 天，比 較去年度的 89 天減少 9 天。 FINANCIAL KEY PERFORMANCE INDICATORS The financial key performance indicators of the Group for the years ended 31 December 2022 and 2021 are summarised as follows: 2022 2021 Change 二零二二年 二零二一年 變動 1. Current ratio (times) 流動比率（倍） 1.18 1.09 N/A 不適用 2. Liquidity ratio (times) 流動資金比率（倍） 0.92 0.88 N/A 不適用 3. Gearing ratio (%) 負債比率（百分比） 21.8 24.1 -2.3pp 百分點 4. Average turnover period on trade receivables (days) 應收賬款平均周轉期（天） 80 89 -9 5. Average turnover period on inventories (days) 存貨平均周轉期（天） 57 57 – 6. Average turnover period on trade payables (days) 應付賬款平均周轉期（天） 91 87 4 Current ratio Current ratio (calculated as current assets divided by current liabilities) of the Group was 1.18 times at 31 December 2022, higher than 1.09 times at 31 December 2021. Liquid ratio Liquid ratio (calculated as current assets less inventories divided by current liabilities) of the Group was 0.92 time at 31 December 2022, higher than 0.88 time at 31 December 2021. Gearing ratio Gearing ratio (calculated as total interest bearing borrowings less bank balances and cash (included pledged bank deposits) divided by total equity) of the Group decreased from 24.1% at 31 December 2021 to 21.8% at 31 December 2022. Average turnover period of trade receivables Average turnover period on trade receivables (calculated as average trade receivables for the year (exclusive of value- added tax in respect of sales in the PRC) divided by gross revenue times 365 days) was 80 days for the year, shorter by 9 days as compared to 89 days for the previous year.