MINDTELLTECH：2024年報.pdf

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1、MINDTELL TECHNOLOGY LIMITEDANNUAL REPORT 2024 年報ANNUAL REPORT 年報12024 ANNUAL REPORT 年報香港聯合交易所有限公司（聯交所）GEM之特色GEM之定位，乃為中小型公司提供一個上市之市場，此等公司相比起其他在聯交所上市之公司帶有較高投資風險。有意投資之人士應了解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。由於GEM上市公司普遍為中小型公司，在GEM買賣之證券可能會較於聯交所主板買賣之證券承受較大之市場波動風險，同時無法保證在GEM買賣之證券會有高流通量之市場。香港交易及結算所有限公司及聯交所對本報

2、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，概不就因本報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。本報告之資料乃遵照聯交所GEM證券上市規則（GEM上市規則）而刊載，旨在提供有關Mindtell Technology Limited（本公司）之資料；本公司董事（董事）願就本報告之資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所深知及確信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。CHARACTERISTICS OF GEM OF THE ST

3、OCK EXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential

4、risks of investing in such companies and should make the decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small and mid-sized companies,there is a risk that securities traded on GEM may be more susceptible to high market volatility than

5、 securities traded on the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report,make no representation as to

6、its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.This report,for which the directors(the“Directors”)of Mindtell Technology Limited(the“Company”)collectively and in

7、dividually accept full responsibility,includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange(the“GEM Listing Rules”)for the purpose of giving information with regard to the Company.The Directors,having made all reasonable enquiries,co

8、nfirm that to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive,and there are no other matters the omission of which would make any statement herein or this report misleading.2MINDTELL TEC

9、HNOLOGY LIMITEDCONTENTS目錄 Page頁次Corporate Information公司資料3Chairmans Statement主席報告書6Management Discussion and Analysis管理層討論及分析9Biographies of Directors and Senior Management董事及高級管理層簡介17Corporate Governance Report企業管治報告27Report of the Directors董事會報告39Independent Auditors Report獨立核數師報告54Consolidated St

10、atement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表62Consolidated Statement of Financial Position綜合財務狀況表63Consolidated Statement of Changes in Equity綜合權益變動表65Consolidated Statement of Cash Flows綜合現金流量表67Notes to the Consolidated Financial Statements綜合財務報表附註69Financial Summary財務概要144

11、32024 ANNUAL REPORT 年報CORPORATE INFORMATION公司資料 董事會執行董事鍾宜斌先生（主席兼行政總裁）非執行董事謝錦祥先生林鵬先生獨立非執行董事拿督楊國喜蕭劍明先生劉鳴鳳女士董事委員會審核委員會蕭劍明先生（主席）拿督楊國喜劉鳴鳳女士薪酬委員會拿督楊國喜（主席）蕭劍明先生劉鳴鳳女士BOARD OF DIRECTORSExecutive DirectorsMr.Chong Yee Ping(Chairman and Chief Executive Officer)Non-executive DirectorsMr.Siah Jiin ShyangMr.Lam P

12、angIndependent Non-executive DirectorsDato Yeong Kok HeeMr.Siew Kin MengMs.Lau Meng HongBOARD COMMITTEESAudit CommitteeMr.Siew Kin Meng(Chairman)Dato Yeong Kok HeeMs.Lau Meng HongRemuneration CommitteeDato Yeong Kok Hee(Chairman)Mr.Siew Kin MengMs.Lau Meng Hong4MINDTELL TECHNOLOGY LIMITEDCORPORATE I

13、NFORMATION公司資料 提名委員會拿督楊國喜（主席）蕭劍明先生劉鳴鳳女士合規主任鍾宜斌先生授權代表楊光偉先生鍾宜斌先生公司秘書楊光偉先生註冊辦事處Cricket Square,Hutchins DriveP.O.Box 2681Grand Cayman KY1-1111Cayman Islands馬來西亞總部B-7-7,Sky Park One CityJalan USJ 25/1,47650Subang JayaSelangorMalaysia香港主要營業地點香港灣仔軒尼詩道302-308號集成中心19樓1910室Nomination CommitteeDato Yeong Kok H

14、ee(Chairman)Mr.Siew Kin MengMs.Lau Meng HongCompliance OfficerMr.Chong Yee PingAUTHORISED REPRESENTATIVESMr.Yeung Kwong WaiMr.Chong Yee PingCOMPANY SECRETARYMr.Yeung Kwong WaiREGISTERED OFFICECricket Square,Hutchins DriveP.O.Box 2681Grand Cayman KY1-1111Cayman IslandsHEADQUARTERS IN MALAYSIAB-7-7,Sk

15、y Park One CityJalan USJ 25/1,47650Subang JayaSelangorMalaysiaPRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 1910,19/F.,CC Wu Building,302-308 Hennessy Road,Wan Chai,Hong Kong52024 ANNUAL REPORT 年報CORPORATE INFORMATION公司資料 股份登記及過戶總處Conyers Trust Company(Cayman)LimitedCricket Square,Hutchins DriveP.O.B

16、ox 2681Grand Cayman KY1-1111Cayman Islands香港股份登記及過戶分處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓主要往來銀行CIMB Bank Berhad中國銀行（香港）有限公司核數師富?，敐蓵嫀熓聞账邢薰鞠愀蹫匙懈蹫车?8號中環廣場42樓股份代號8611網站PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENTConyers Trust Company(Cayman)LimitedCricket Square,Hutchins DriveP.O.Box 2681Grand Cayman KY1-1111

17、Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Investor Services Limited17/F,Far East Finance Centre16 Harcourt RoadHong KongPRINCIPAL BANKERSCIMB Bank BerhadBank of China(Hong Kong)LimitedAUDITORForvis Mazars CPA Limited42/F,Central Plaza18 Harbour RoadWanchai,Hong KongSTO

18、CK CODE8611WEBSITE6MINDTELL TECHNOLOGY LIMITEDCHAIRMANS STATEMENT主席報告書 各位股東：本人謹代表Mindtell Technology Limited（本公司）董事會（董事會）欣然呈列本公司及其附屬公司（統稱 本集團）截至二零二四年十一月三十日止年度之年報?；仡櫛炯瘓F主要在馬來西亞營運。自二零零六年起，本集團一直提供系統整合及電腦相關服務，及繼續擴展我們之業務至有關資訊科技服務之一般買賣服務以及提供有關電腦軟件及資訊科技之管理建議及諮詢服務。本集團向私營及公營機構提供資訊科技服務。我們之客戶包括銀行及金融機構、政府及法定團體、教

19、育機構、資訊科技服務公司、主要軟件企業及其他中小型企業。本集團近日見證重大的科技革新，特別是在銀行業，人工智能、區塊鏈及大數據等創新技術促使轉型及數碼化?？蛻粜枨蠹巴獠扛偁幩苿拥某掷m轉型及數碼化是主要的需求驅動因素，將大幅影響我們所有主要的業務線。行業的結構變化以及金融科技在金融服務各垂直業務逐漸普及，均使我們能夠於二零二五財政年度參與競爭，有機會獲得若干重大合約，以提升客戶的技術及數碼基礎設施。本集團正積極參與投標以取得新合約以提升其業務表現，並繼續開發其現有資訊科技產品的進階版，以提高其技術強項的競爭優勢。本集團亦正在物色合適的投資機會，以加強本集團的核心業務。此外，本集團將專注於執行業

20、務策略，發揮相對優勢。Dear Shareholders,On behalf of the board of Directors(the“Board”)of Mindtell Technology Limited(the“Company”),I am pleased to present to you the annual report of the Company and its subsidiaries(collectively the“Group”)for the year ended 30 November 2024.REVIEWThe Groups operation is main

21、ly located in Malaysia.The Group has provided system integration and computer related services since 2006 and continuously diversified our business to general trading services in relation to IT services and provision of management advice and consultancy services regarding computer softwares and info

22、rmation technology.The Group provided IT services to both private and public sectors and our customers include banks and financial institutions,government and statutory bodies,education institutions,IT services firms,software principals and other small and medium enterprises.Lately the group has wit

23、nessed significant technological advancements,particularly in the banking industry,with innovations like Artificial Intelligence,Blockchain,and Big Data driving transformation and digitisation.This ongoing transformation and digitisation driven by customer demand and external competition are key dem

24、and drivers that will significantly impact all our major business lines.Structural changes in the industry and the proliferation of fintech in every vertical of financial services have enabled us to engage in and potentially secure several substantial contracts to enhance our customers technology an

25、d digital infrastructure in FY2025.The Group is actively bidding to secure new contracts to enhance its business performance and continued to develop advanced version of its existing IT products in order to increase the competitive edge of its technical advantage.The Group is also looking for approp

26、riate investment opportunities to strengthen the core business of the Group.Furthermore,the Group will focus on executing the business strategies and plays to the relative strength.72024 ANNUAL REPORT 年報CHAIRMANS STATEMENT主席報告書 展望隨著時間過去，業務交付的複雜性顯著增加。隨著市場發展和利率持續上升，企業面臨著越來越大壓力，需要提高效率和效益。進入二零二五財政年度，我們看

27、到交易締造的強勁勢頭，我們的業務團隊積極與現有及潛在客戶合作量身打造符合其預算的解決方案，並提升彼等的競爭力。在數碼轉型需求的驅動下，金融服務產業正經歷長期且複雜的演變。許多大型金融機構仍在努力解決傳統系統的問題，這些系統缺乏彈性，無法提供有價值的見解或優質的客戶體驗。維護這些過時系統所需的成本不斷增加，讓監管機構在營運上感到憂慮。當我們支援客戶將其核心系統現代化時，該等產業轉變強化了我們的價值主張。數碼客戶互動與遵循法規仍是首要任務，而雲端技術則仍然比傳統內部部署模式更靈活及具成本優勢。為滿足這些需求，我們的產品套件現已包括SaaS解決方案，進一步降低客戶的基礎設施成本。人工智能（人工智能）

28、及其實際應用漸漸成為焦點，也正在塑造該行業的未來。我們正密切關注人工智能的發展，並進行策略性投資，將人工智能驅動的解決方案整合到我們的產品中。憑藉多年經驗，本集團已建立了穩固基礎，並具備良好條件應對市場的不確定性，同時實現可持續的增長。儘管我們保持警惕，留意可能影響我們業務的外部因素，但仍然看到對我們解決方案的需求不斷增長，尤其在公共金融服務領域?？蛻粝嘈盼覀兡芡高^核心現代化為彼等提供支援和指導，從而增強彼等的數碼能力。展望未來，我們將繼續致力促進合作夥伴關係、與客戶緊密聯繫，提供尖端的解決方案，協助客戶在人工智能驅動的時代取得成功。OUTLOOKThe complexity of busin

29、ess delivery has grown significantly over time.As markets evolve and interest rates continue to rise,businesses face increasing pressure to enhance efficiency and effectiveness.As we enter FY2025,we see strong momentum in deal-making,with our engagement teams actively collaborating with both existin

30、g and prospective clients to tailor solutions that align with their budgets and enhance their competitiveness.The financial services industry is undergoing a long and complex evolution,driven by the need for digital transformation.Many large financial institutions continue to grapple with legacy sys

31、tems that lack flexibility and fail to deliver valuable insights or superior customer experiences.The rising costs of maintaining these outdated systems also present operational concerns for regulators.These industry shifts reinforce our value proposition as we support our customers in modernising t

32、heir core systems.Digital customer engagement and regulatory compliance remain top priorities,while cloud technology continues to offer greater flexibility and cost advantages over traditional on-premise models.To address these needs,our product suite now includes SaaS solutions,further reducing inf

33、rastructure costs for our customers.The increasing focus on Artificial Intelligence(“AI”)and its practical applications is also shaping the industrys future.We are closely monitoring AI developments and making strategic investments to integrate AI-driven solutions into our offerings.With years of ex

34、perience,the Group has built a strong foundation and is well-positioned to navigate market uncertainties while delivering sustainable growth.While we remain vigilant in monitoring external factors that may impact our business,we continue to witness growing demand for our solutions,particularly in th

35、e public financial services sector.Our customers trust us to support and guide them through core modernisation,enabling them to strengthen their digital capabilities.As we move forward,we remain committed to fostering partnerships,staying close to our customers,and delivering cutting-edge solutions

36、that position them for success in the AI-driven era.8MINDTELL TECHNOLOGY LIMITEDCHAIRMANS STATEMENT主席報告書 本集團將繼續推行以下業務策略：(i)繼續鞏固作為商業金融服務業、公共金融服務的主要技術服務供應商的地位。(ii)推動新研發解決方案，通過潛在投資夥伴進入未開拓的縱向、領域及行業。(iii)強調與IBM及甲骨文等軟件公司合作，建立由各自平臺及產品運營及授權的新業務。(iv)尋求建立合作夥伴關係及潛在收購，以擴大產品供應。致謝本人謹代表董事會向我們股東、銀行、客戶及業務夥伴給予之支持及信任致

37、以衷心感謝。此外，本人亦感謝我們的管理層及員工的辛勤付出及貢獻，對我們於去年戰勝各種挑戰的成功至關重要。我們的業務著重與所有持份者建立穩固溝通及信任，令我們對未來充滿期待。憑藉我們能力出眾的管理層及專業團隊，本人深信本集團將成功實現業務目標。謹啟鍾宜斌主席兼行政總裁香港，二零二五年二月二十八日The Group will continue to pursue the following business strategies:(i)Continue to anchor ourselves to be the major technology service provider to the co

38、mmercial financial services industry,as well as public financial services.(ii)To promote new research and development solution to venture into unexplored verticals,sector,and industry via potential investment partner.(iii)Emphasizing partnership with Software Companies such as IBM and Oracle to buil

39、d new business that runs and empower by respective platforms and products.(iv)Looking to establish partnership and potential acquisition to broaden the product offering.APPRECIATIONOn behalf of the Board,I would like to express our sincere gratitude to our shareholders,bankers,customers and business

40、 partners for their support and trust placed on us.Additionally,I express gratitude to our management and employees for their remarkable dedication and contributions,which have been instrumental in overcoming the challenges we faced in the previous year.Our business revolves around fostering robust

41、connections and trust with all our stakeholders,and we eagerly anticipate the future.With our capable management and professional teams,I am confident that the Group will successfully attain our business objectives.Yours sincerely,Chong Yee PingChairman and Chief Executive OfficerHong Kong,28 Februa

42、ry 202592024 ANNUAL REPORT 年報MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 業務概覽本集團是一間以馬來西亞為基地之資訊科技服務供應商，專門為企業客戶設計、採購、安裝及維修個人化系統應用程式。我們之服務主要包括：(i)系統整合及開發作為主承包商或分包商，以項目基準，開發及定制企業資訊科技系統應用程式；(ii)資訊科技外判在客戶的監督下，在我們的專業知識範圍內，執行開發及定制企業資訊科技系統應用程式的特定任務；及(iii)維修及顧問維護及支援已開發的資訊科技系統應用程式。財務回顧收益本集團之收益源自三個主要業務，即系統整合及開發服

43、務、資訊科技外判服務以及維修及顧問服務，其分析載於綜合財務報表附註4。截至二零二四年十一月三十日止年度，本集團錄得總收益增加約17.0%至約馬幣14,200,000元（二零二三年：約馬幣12,200,000元）。增加乃主要由於系統整合及開發服務以及維修及顧問服務產生的收益增加抵銷資訊科技外判服務的減少。有關系統整合及開發服務、資訊科技外判服務以及維修及顧問服務之收益變動的詳情分析如下。BUSINESS OVERVIEWThe Group is an IT service provider based in Malaysia and principally engaged in the desi

44、gn,procurement,installation and maintenance of customised systems application for corporate customers.Our services mainly include:(i)System integration and development development and customisation of corporate IT system applications on project basis,either in the capacity as a main contractor or as

45、 a subcontractor;(ii)IT outsourcing performance of specific tasks for development and customisation of corporate IT system applications which are within our expertise under the supervision of customers;and(iii)Maintenance and consultancy maintenance and support of the developed IT system application

46、s.FINANCIAL REVIEWRevenueThe Groups revenue was derived from three principal businesses,namely,system integration and development services,IT outsourcing services and maintenance and consultancy services which are analysed in Note 4 to the consolidated financial statements.For the year ended 30 Nove

47、mber 2024,the Group recorded a increase in total revenue by approximately 17.0%to approximately RM14.2 million(2023:approximately RM12.2 million).The increase in revenue was mainly due to increase in revenue generated from system integration and development services and maintenance and consultancy s

48、ervices offset against the decrease in the IT outsourcing services.Details of changes in the revenue derived from system integration and development services,IT outsourcing services,and maintenances and consultancy services are analysed below.10MINDTELL TECHNOLOGY LIMITEDMANAGEMENT DISCUSSION AND AN

49、ALYSIS管理層討論及分析 系統整合及開發服務就系統整合及開發服務而言，截至二零二四年十一月三十日止年度，收益增加約14.4%至約馬幣12,900,000元（二零二三年：約馬幣11,300,000元）。收益增加乃主要由於截至二零二四年十一月三十日止年度一項涉及銷售外部購買軟件及硬件的新項目開始，貢獻收益約馬幣3,500,000元。資訊科技外判服務就資訊科技外判服務而言，截至二零二四年十一月三十日止年度，收益減少約66.8%至約馬幣200,000元（二零二三年：約馬幣600,000元）。減少乃主要由於投放在外判服務的時間減少，此乃由於本公司員工獲分配予內部項目而非提供資訊科技外判服務予外部客戶

50、。維修及顧問服務就維修及顧問服務而言，截至二零二四年十一月三十日止年度，收益增加約281.7%至約馬幣1,100,000元（二零二三年：約馬幣300,000元）。這一顯著增長主要由於上一財政年度啟動的一個新項目推動，該項目於二零二三年七月開始貢獻收益。雖然二零二三財政年度僅獲得該項目的部分年度收益，但二零二四年實現了全年度的影響。此外，數個維修項目的續約確認延遲亦在提升收益方面發揮了作用，導致截至二零二四年十一月三十日止年度的顯著增長。毛利及毛利率下表載列所示年度毛利及毛利率之明細：System integration and development servicesFor system in

51、tegration and development services,the revenue increased by approximately 14.4%to approximately RM12.9 million for the year ended 30 November 2024(2023:approximately RM11.3 million).The increase was primarily due to the commencement of a new project involving the sales of externally purchased softwa

52、re and hardware,contributing approximately RM3.5 million in revenue for the year ended 30 November 2024.IT outsourcing servicesFor IT outsourcing services,the revenue decreased by approximately 66.8%to approximately RM0.2 million for the year ended 30 November 2024(2023:approximately RM0.6 million).

53、The primary reason for the decline was a reduction in the amount of time devoted to outsourcing services,which was due to the allocation of the Companys staff to internal projects instead of provision of IT outsourcing services to external customers.Maintenance and consultancy servicesFor maintenanc

54、e and consultancy services,the revenue increased by approximately 281.7%to approximately RM 1.1 million for the year ended 30 November 2024(2023:approximately RM0.3 million).This significant growth was mainly driven by the initiation of a new project in the previous financial year,which began contri

55、buting revenue in July 2023.While the 2023 financial year captured only partial-year earnings from this project,the full-year impact was realised in 2024.Furthermore,the confirmation of renewals for several maintenance projects also played a role in boosting revenue,leading to the remarkable increas

56、e observed for the year ended 30 November 2024.Gross profit and gross profit marginThe following table sets forth a breakdown of gross profit and gross profit margin for the years indicated:Year ended 30 November截至十一月三十日止年度20242023二零二四年二零二三年RM000RM000馬幣千元馬幣千元Revenue收益14,24012,168Cost of services and

57、 materials sold服務及已售材料成本(10,137)(9,532)Gross profit毛利4,1032,636 Gross profit margin毛利率28.8%21.7%112024 ANNUAL REPORT 年報MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 毛利由截至二零二三年十一月三十日止年度約馬幣2,600,000元增加至截至二零二四年十一月三十日止年度約馬幣4,100,000元。毛利率由截至二零二三年十一月三十日止年度約21.7%增加至截至二零二四年十一月三十日止年度約28.8%。毛利率增加乃主要由於系統整合及開發服務以及

58、資訊科技外判服務的毛利率增加。行政開支行政開支減少約33.1%至截至二零二四年十一月三十日止年度約馬幣5,400,000元（二零二三年：約馬幣8,100,000元）。減少的原因是無形資產攤銷及員工成本減少。融資成本截至二零二四年十一月三十日止年度，融資成本減少約13.1%至約馬幣73,000元（二零二三年：約馬幣84,000元）。融資成本減少乃主要由於計息借貸的融資費用下降。所得稅開支截至二零二四年十一月三十日止年度，由於本集團錄得虧損，故並無計提所得稅撥備（二零二三年：無）。年度虧損本集團於截至二零二四年十一月三十日止年度錄得虧損約馬幣1,100,000元（二零二三年：約馬幣5,400,00

59、0元）。虧損減少乃主要由於上述之毛利增加及行政開支減少所致。The gross profit increased from approximately RM2.6 million for year ended 30 November 2023 to approximately RM4.1 million for the year ended 30 November 2024.The gross profit margin increased from approximately 21.7%for the year ended 30 November 2023 to approximately

60、28.8%for the year ended 30 November 2024.The increase in gross profit margin was mainly due to the increase in gross profit margin from system integration and development services and IT outsourcing services.Administrative expensesAdministrative expenses decreased by approximately 33.1%to approximat

61、ely RM5.4 million for the year ended 30 November 2024(2023:approximately RM8.1 million).The decrease was attributable to the decrease in the amortisation of intangible assets and staff costs.Finance costsThe finance costs decreased by approximately 13.1%to approximately RM73,000 for the year ended 3

62、0 November 2024(2023:approximately RM84,000).The reduction in finance costs was primarily due to a decrease in finance charges on interest-bearing borrowings.Income tax expensesAs the Group recorded a loss for the year ended 30 November 2024,no provision for income tax has been made(2023:Nil).Loss f

63、or the yearThe Group recorded a loss of approximately RM1.1 million for the year ended 30 November 2024(2023:approximately RM5.4 million).The decrease in loss was mainly due to the increase in gross profit and the decrease in administrative expenses as analysed above.12MINDTELL TECHNOLOGY LIMITEDMAN

64、AGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 流動資金及資本資源於二零二四年十一月三十日，本集團之借貸總額約為馬幣1,700,000元（二零二三年：約馬幣1,600,000元），包括計息借貸及租賃負債。有關本集團借貸總額之實際利率及到期日詳情載於綜合財務報表附註13及21。於二零二四年十一月三十日，本集團之資產負債比率為64.5%（二零二三年：42.1%）。資產負債比率乃按於財政年度末之借貸總額除以總權益計算。於二零二四年十一月三十日，本集團之流動資產淨額約為馬幣1,400,000元（二零二三年：約為馬幣2,500,000元）。本集團之流動比率約為1.2倍（二

65、零二三年：約為1.4倍）。流動比率乃按於財政年度末之流動資產總額除以流動負債總額計算。本集團之營運主要由其業務營運產生之收益、可動用銀行結餘及現金及計息借貸撥資。董事會於管理其銀行結餘及現金時將繼續採用審慎的財務政策及維持雄厚而健康的流動資金狀況，以確保本集團能達成其業務目標及策略?；蛉回搨抖愣哪晔辉氯?，本集團並無任何重大或然負債（二零二三年：無）。資本承擔於二零二四年十一月三十日，本集團並無任何已訂約但未撥備之重大資本承擔（二零二三年：無）。重大持作投資於二零二四年十一月三十日，本集團並無任何重大投資（二零二三年：無）。LIQUIDITY AND CAPITAL RESOURCE

66、SAt 30 November 2024,the total borrowings of the Group amounted to approximately RM1.7 million(2023:approximately RM1.6 million)which comprised interest-bearing borrowings and lease liabilities.Details on the effective interest rate and maturity profile of the Groups total borrowings are set out in

67、Notes 13 and 21 to the consolidated financial statements.At 30 November 2024,the gearing ratio of the Group was 64.5%(2023:42.1%).Gearing ratio is calculated based on total borrowings divided by total equity at the end of the financial year.At 30 November 2024,the Groups net current assets amounted

68、to approximately RM1.4 million(2023:approximately RM2.5 million).The current ratio of the Group was approximately 1.2 times(2023:approximately 1.4 times).Current ratio is calculated based on total current assets divided by total current liabilities at the end of the financial year.The Groups operati

69、ons are financed principally by revenue generated from its business operation,available bank balances and cash as well as interest-bearing borrowings.The Board will continue to follow a prudent treasury policy in managing its bank balances and cash and maintain a strong and healthy liquidity positio

70、n to ensure that the Group is well positioned to achieve its business objectives and strategies.CONTINGENT LIABILITIESAt 30 November 2024,the Group did not have any significant contingent liabilities(2023:nil).CAPITAL COMMITMENTSAt 30 November 2024,the Group did not have significant capital commitme

71、nts contracted but not provided for(2023:nil).SIGNIFICANT INVESTMENTS HELDAt 30 November 2024,the Group did not have any significant investments(2023:nil).132024 ANNUAL REPORT 年報MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 資產抵押於二零二四年十一月三十日，本集團已就發行由若干具信譽銀行授出之銀行擔保取得銀行融資，有關融資由受限制銀行結餘約馬幣156,000元（二零二三年：約馬幣

72、384,000元）所擔保，有關詳情載於綜合財務報表附註18。於二零二四年十一月三十日，計息借貸由本集團擁有之物業作抵押，總賬面淨值約馬幣1,100,000元（二零二三年：約馬幣1,100,000元），有關詳情載於綜合財務報表附註21(i)。未來業務及發展計劃本集團積極推行以下業務策略：(i)繼續鞏固為商業金融服務業、公共金融服務的主要技術服務供應商的地位。(ii)推動新研發解決方案，通過潛在投資夥伴進入未開拓的縱向、領域及行業。(iii)強調與IBM及甲骨文等軟件公司合作，建立由各自平臺及產品運營及授權的新業務。(iv)尋求建立合作夥伴關係及潛在收購，以擴大產品供應。PLEDGE OF ASS

73、ETSAt 30 November 2024,the Group had obtained banking facilities on issuance of bank guarantees granted by certain creditworthy banks,which were guaranteed by the restricted bank balances of approximately RM156,000(2023:approximately RM384,000)as set out in Note 18 to the consolidated financial stat

74、ements.At 30 November 2024,the interest-bearing borrowings were secured by properties owned by the Group with aggregate net carrying amount of approximately RM1.1 million(2023:approximately RM1.1 million)as set out in Note 21(i)to the consolidated financial statements.FUTURE BUSINESS AND DEVELOPMENT

75、 PLANThe Group actively pursues the following business strategies:(i)Continue to anchor ourselves to be the major technology service provider to the commercial financial services industry,as well as public financial services.(ii)To promote new research and development solution to venture into unexpl

76、ored verticals,sector,and industry via potential investment partner.(iii)Emphasizing partnership with Software Companies such as IBM and Oracle to build new business that runs and empower by respective platforms and products.(iv)Looking to establish partnership and potential acquisition to broaden t

77、he product offering.14MINDTELL TECHNOLOGY LIMITEDMANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 本集團的未來業務及發展計劃詳情載列如下：(i)繼續鞏固作為商業金融服務業、公共金融服務的主要技術服務供應商的地位。我們留意到馬來西亞市場的競爭有所減弱。而能夠為金融服務提供核心系統、數據工程、數據清理及數據質量、大數據分析、數字化渠道、移動應用、合規工作以及中間件服務的服務供應商並不多。憑藉眾多重要的關鍵參考，我們是市場上頗受青睞且認證的科技顧問服務公司。(ii)推動新研發解決方案，通過潛在投資夥伴進入未開拓的縱

78、向、領域及行業。於下一個財政年度，我們將與潛在投資者（包括技術及資金籌集）探索以開發新縱向、新領域的市場以及新行業。根據過往記錄，本集團僅專注於金融服務行業，如銀行及保險公司。我們亦專注於中央銀行、社會保障及退休基金。我們將計劃在欺詐管理方面進行關鍵研究，以及該解決方案如何能從私有雲人工智能中獲益。該等新投資將具有釋放新行業收入、機會以及未來產品路線圖的巨大潛力。Details of the Groups future business and development plans are set out below:(i)Continue to anchor ourselves to be t

79、he major technology service provider to the commercial financial services industry,as well as public financial services.We observed that the competition receded in Malaysia market.Not many services provider is able to deliver core system,data engineering,data cleansing and data quality,big data anal

80、ytics,digitalization channel,mobility application,compliance works,as well as middleware services for a financial service.Possessed with many significant key references,we are quite the preferred and certified technology consulting service firm for the market.(ii)To promote new research and developm

81、ent solution to venture into unexplored verticals,sector,and industry via potential investment partner.In the next financial year,we will explore with potential investor,both technology and fund raising,to funnel new research and development for a new vertical,new sector of market,as well as new ind

82、ustry.In the past track record,the group has been focusing only on financial services industry,such as banks and insurance companies.We also focused on public financial services such as central banks,social security,as well as retirement fund.We will plan key research in fraud management and how the

83、 solution can reap the benefit of private cloud Artificial Intelligence.These new investments will possess high potential of unlocking new sectorial revenue,opportunity,as well as future product roadmap.152024 ANNUAL REPORT 年報MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析(iii)強調與IBM及甲骨文等軟件公司合作，建立由各自平臺及產

84、品運營及授權的新業務。我們與甲骨文的合作剛成功贏得新合約。我們亦有許多正在與彼等合規軟體合作專注於反洗錢領域的管道。此共生關係將繼續在東南亞地區（包括印尼、泰國及柬埔寨等國家）取得更多成功。我們正在投資於員工培訓、銷售人員招聘及品牌營銷，以引領合作夥伴關係，因此彼等僅會促使本集團為該地區的首選技術及業務夥伴。(iv)尋求建立合作夥伴關係及潛在收購以擴大產品供應。我們正積極尋找擁有有潛力產品的公司，以提升我們在現有及新市場的產品供應。我們的目標是建立策略性合作夥伴關係並探索潛在的收購機會，使我們能夠在市場演變的前沿保持領先地位，特別是在人工智能技術快速發展的情況下。附屬公司、聯營公司及合營企業之

85、重大收購及出售於截至二零二四年十一月三十日止年度，本集團並無任何附屬公司、聯營公司及合營企業之重大收購及出售。外匯風險由於大部分業務交易、資產及負債主要以馬幣及港元計值，故本集團面對的外匯風險極低。本集團目前並無就其外幣交易、資產及負債設定外幣對沖政策。管理層密切監察我們的外匯風險，並會在有需要時考慮對沖重大外幣風險。(iii)Emphasizing partnership with Software Companies such as IBM and Oracle to build new business that runs and empower by respective platfo

86、rms and products.Our collaboration with Oracle has just led to a successful win of a new contract.We also have many in pipelines working with their compliance software focusing in anti-money laundering area.This symbiotic relationship will continue to gather more success in the Southeast Asia region

87、,including country like Indonesia,Thailand,and Cambodia.We are investing into staff training,sales personnel hiring and brand marketing to spearhead the partnership so they will only promote the group as the preferred technology and business partner in the region.(iv)Looking to establish partnership

88、 and potential acquisition to broaden the product offering.We are actively seeking companies with promising products to enhance our offerings for both existing and new markets.Our goal is to establish strategic partnerships and explore potential acquisitions,enabling us to stay at the forefront of m

89、arket evolution-especially with the rapid advancements in AI technology.MATERIAL ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES,ASSOCIATES AND JOINT VENTURESDuring the year ended 30 November 2024,the Group did not have any material acquisitions and disposals of subsidiaries,associates and joint ventures

90、.FOREIGN EXCHANGE EXPOSUREThe Group has minimal exposure to foreign currency risk as most of the business transactions,assets and liabilities are principally denominated in Malaysian Ringgit and Hong Kong dollars.The Group currently does not have a foreign currency hedging policy in respect of its f

91、oreign currency transactions,assets and liabilities.The management monitors our foreign currency exposure closely and will consider hedging significant foreign currency exposure should the need arise.16MINDTELL TECHNOLOGY LIMITEDMANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析 僱員及薪酬政策於二零二四年十一月三十日，本集團在香港及馬

92、來西亞聘用合共64名僱員（二零二三年：59名）。截至二零二四年十一月三十日止年度，本集團之總員工成本及相關開支（包括董事薪酬）約為馬幣8,000,000元（二零二三年：約馬幣8,600,000元）。僱員薪酬經參考市場條款及僱員之表現、資格及經驗釐定。除法定退休福利及醫療福利外，本集團亦為員工提供培訓，以提升彼等之知識及維持服務質素。退休福利計劃本集團根據香港 強制性公積金計劃條例 為香港所有合資格僱員參加強積金計劃（強積金）。根據強積金計劃，本集團須按僱員有關入息的5%向計劃作出供款，每月有關入息上限為30,000港元。該計劃的供款會即時歸屬。該計劃的資產與本集團的資產分開保存，由受託人控制的

93、基金持有。本集團於馬來西亞的附屬公司亦根據馬來西亞的相關法律及法規訂明的法定要求為其僱員設立僱員公積金（公積金）。本集團須按其薪金成本的一定百分比（6%13%）向退休福利計劃供款，以提供福利。本集團對退休福利計劃的唯一責任是作出指定供款。截至二零二四年及二零二三年十一月三十日止年度，概無被沒收的供款可用於減少本集團對強積金計劃和公積金的現有供款水平。截至二零二四年十一月三十日止年度，本集團向上述計劃作出的供款總額約為馬幣748,000元（二零二三年：約為馬幣769,000元）。EMPLOYEE AND REMUNERATION POLICIESAs at 30 November 2024,th

94、e Group had a total of 64 employees(2023:59)in Hong Kong and Malaysia.For the year ended 30 November 2024,total staff costs and related expenses of the Group(including the Directors remuneration)were approximately RM8.0 million(2023:approximately RM8.6 million).Employees remuneration is determined w

95、ith reference to market terms and the performance,qualifications and experience of employees.Apart from the statutory retirement benefits and medical benefits,the Group also provides trainings to employees to enhance their knowledge and maintain the quality of our services.RETIREMENT BENEFITS SCHEME

96、The Group joins a mandatory provident fund(“MPF”)scheme in accordance with the Hong Kong Mandatory Provident Fund Schemes Ordinance for all qualifying employees in Hong Kong.Under the MPF Scheme,the Group is required to make contributions to the scheme at 5%of the employees relevant income,subject t

97、o a cap of monthly relevant income of HK$30,000.Contributions to the scheme vest immediately.The assets of the scheme are held separately from those of the Group,in funds under the control of trustees.The subsidiaries of the Group in Malaysia also operate Employees Provident Fund(the“EPF”)for their

98、employees in accordance with the statutory requirements prescribed by the relevant Malaysian laws and regulations.The Group is required to contribute certain percentage(6%-13%)of their payroll costs to the retirement benefit scheme to fund the benefits.The only obligation of the Group with respect t

99、o the retirement benefit scheme is to make the specified contributions.For the years ended 30 November 2024 and 2023,there were no forfeited contributions which were available to reduce the Groups existing level of contributions to the MPF Scheme and the EPF.For the year ended 30 November 2024,the t

100、otal amount contributed by the Group to the schemes was approximately RM748,000(2023:approximately RM769,000).172024 ANNUAL REPORT 年報BIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 執行董事鍾宜斌先生（鍾先生），45歲，為本集團之創辦人，並於二零一八年二月二十七日獲委任為本公司董事會主席、行政總裁兼執行董事。鍾先生亦為本公司附屬公司Excel Elite Global Limited、Tandem

101、Advisory Sdn.Bhd.及Mixsol Sdn.Bhd.的董事。彼主要負責制定整體業務發展策略及規劃、監督本集團之表現及管理以及帶領及代表本集團與潛在業務夥伴進行磋商。鍾先生為軟件工程師並擁有系統整合及開發領域之經驗。鍾先生於二零零三年至二零零七年任職於一間以馬來西亞為基地從事系統整合之公司iPower Berhad。於二零一七年三月至二零二零年十二月，鍾先生為C.I.S Integrated Sdn.Bhd.（一家從事提供網上家居設計解決方案之公司）之董事。於過往11年間，鍾先生一直不懈地建立本集團。尤其是，彼參與開發本集團之兩項自家開發資訊科技產品NS3及CUSTPRO。鍾先生於

102、二零零三年五月取得馬來西亞多媒體大學資訊科技（榮譽）學士學位，主修軟件工程。其後，彼完成三項IBM專業認證課程，當 中 於 二 零 零 四 年 分 別 完 成IBM Certified Specialist DB2及IBM Certified Database Administrator，並 於 二 零 零 六 年 完 成IBM Certified System Administrator Websphere Application Server Network Deployment。EXECUTIVE DIRECTORSMr.Chong Yee Ping(“Mr.Chong”),aged 4

103、5,the founder of the Group,was appointed as the chairman of the Board,chief executive officer and executive Director of the Company on 27 February 2018.Mr.Chong is also a director of the subsidiaries of the Company,namely Excel Elite Global Limited,Tandem Advisory Sdn.Bhd.and Mixsol Sdn.Bhd.He is ma

104、inly responsible for formulating the overall business development strategy and planning;overseeing the Groups performance and management;and leading and representing the Group in negotiation with potential business partners.Mr.Chong is experienced in the field of system integration and development a

105、s a software engineer.From 2003 to 2007,Mr.Chong worked in iPower Berhad,a company engaged in system integration based in Malaysia.From March 2017 to December 2020,Mr.Chong was a director of C.I.S Integrated Sdn.Bhd.,a company engaged in the provision of online home design solutions.In the past 11 y

106、ears,Mr.Chong has been working relentlessly to build up the Group.In particular,he has participated in the development of NS3 and CUSTPRO,the two self-developed IT products of the Group.Mr.Chong obtained a Bachelors degree of Information Technology majoring in software engineering with honours from

107、Multimedia University in Malaysia in May 2003.Subsequently,he completed three IBM professional certification programs,which are IBM Certified Specialist DB2 and IBM Certified Database Administrator respectively in 2004 and IBM Certified System Administrator Websphere Application Server Network Deplo

108、yment in 2006.18MINDTELL TECHNOLOGY LIMITEDBIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 非執行董事謝錦祥先生（謝先生），47歲，於二零一八年二月二十七日獲委任為非執行董事。謝先生亦為本公司附屬公司Concorde Asia Sdn.Bhd.的董事。於二零零五年，謝先生創立了CSS MSC Sdn.Bhd.，該公司專注於商業智能和數據倉儲等領域，直至彼於二零一七年底辭職。於 二 零 一 七 年 十 二 月，謝 先 生 收 購 了Commonarcs Sdn Bhd，並將其轉變為房地產投

109、資控股的重點。該公司目前專注於辦公空間租賃。在二零一九年九月，謝先生亦收購了BDX Asia Sdn Bhd，該公司擁有獨特的知識產權，是一家專注於規則基礎自動化流程的規則基礎評分器，對公共金融服務和商業金融市場有用。在二零二二年十二月，謝先生作為重要股東投資於Bellsnord Sdn Bhd，該公司專注於開發下一代數字核心銀行系統。預計未來10年內將有巨大的產業轉型潛力。謝先生亦為Rivermains Sdn.Bhd.之董事，該公司從事新業務，將擴展並專注於生物動力導向的農業活動及其教育活動。謝先生於二零零二年九月取得馬來亞大學工程學（機械）（榮譽）學士學位。其後，彼分別於二零零五年二月及

110、二零零五年九月取得資訊科技服務管理之ITIL Foundation Certificate證書及資訊科技服務管理之ITIL Managers Certificate證書。NON-EXECUTIVE DIRECTORSMr.Siah Jiin Shyang(Mr.Siah),aged 47,was appointed as a non-executive Director on 27 February 2018.Mr.Siah is also a director of the subsidiaries of the Company,namely Concorde Asia Sdn.Bhd.In

111、 2005,Mr.Siah founded CSS MSC Sdn.Bhd.,which focuses on,among others,business intelligence and data warehousing,until his resignation at the end of 2017.In December 2017,Mr Siah acquired Commonarcs Sdn Bhd and turn it into a focus of real estate investment holding.The business is currently focusing

112、on office space rental.In September 2019,Mr Siah also acquired BDX Asia Sdn Bhd with its unique intellectual property,a rule based scorer specializing in rule base automation process useful in public financial services and commercial financial market.In December 2022,Mr Siah invested in Bellsnord Sd

113、n Bhd as a significant shareholder,a business that is focusing in developing the next generation of digital core banking system.There is great potential of industrial transformation anticipated in the next 10 years.Mr.Siah is also the director of Rivermains Sdn.Bhd.,a new business that will be expan

114、ded and focusing on bio-dynamic oriented agricultural activity,together with its educational activities.Mr.Siah obtained a Bachelors degree of Engineering(Mechanical)with honors from University of Malaya in September 2002.Subsequently,he received an ITIL Foundation Certificate in IT Service Manageme

115、nt in February 2005 and an ITIL Managers Certificate in IT Service Management in September 2005.192024 ANNUAL REPORT 年報BIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 非執行董事（續）林鵬先生（林先生），56歲，於二零一八年三月八日獲委任為非執行董事。林先生於中港貿易及中國物業投資方面擁有接近30年豐富經驗。彼創立南光（集團）有限公司（現稱為星 太平洋有限公司），彼一直擔任該公司之董事，並自一九九二年起從事貿易業

116、務。彼於二零零零年十二月至二零零二年四月擔任國美電器控股有限公司（現稱為國美零售控股有限公司，為一間聯交所主板上市之公司，股份代號：0493）之主席及於二零零零年九月至二零零七年五月擔任執行董事。其後，林先生於二零零七年七月至二零一三年六月擔任山東金泰集團股份有限公司（上海證券交易所上市公司，股份代號：600385）之執行董事，並於二零一三年十二月至二零一五年十月擔任豐碩投資有限公司（前稱豐碩投資管理有限公司）之董事。於二零一五年至二零一九年十月，林先生曾擔任湖南富恒建設開發有限公司之總經理，該公司主要從事基礎設施及物業發展。林先生目前擔任深圳市傳統文化研究會、中國國際經濟技術合作促進會健康科

117、技工作委員會及中國先秦史學會之顧問。林先生於一九八零年代後期畢業於培英中學。NON-EXECUTIVE DIRECTORS(continued)Mr.Lam Pang(“Mr.Lam”),aged 56,was appointed as a non executive Director on 8 March 2018.Mr.Lam has around 30 years of extensive experience in trading between the PRC and Hong Kong,and property investment in the PRC.He founded St

118、ars(Holdings)Limited(now known as Stars Pacific Limited),of which he has been the director and has been engaged in trading business since 1992.He was the chairman of GOME Electrical Appliances Holding Limited(now known as GOME Retail Holdings Limited),a listed company on the Main Board of the Stock

119、Exchange(Stock Code:0493)from December 2000 to April 2002 and an executive director from September 2000 to May 2007.Afterwards,Mr.Lam was an executive director of山東金泰集團股份有限公司(Shandong Jintai Group Co.,Ltd),a listed company on the Shanghai Stock Exchange(Stock Code:600385)from July 2007 to June 2013,

120、and a director of Blossomhill Investment Limited(formerly known as Special Fine Investment and Management Limited)from December 2013 to October 2015.From 2015 to October 2019,Mr.Lam was the general manager of湖南富恒建設開發有限公司(Hunan Fu Heng Construction Development Co.,Ltd.),which is principally engaged i

121、n infrastructure and property development.Mr.Lam currently serves as the consultant of深圳市傳統文化研究會(Shenzhen Association of Chinese Traditional Culture Studies),中國國際經濟技術合作促進會健康科技工作委員會(Health Science and Technology Work Committee of China Association for Promoting International Economic&Technical Cooper

122、ation)and 中國先秦史學會(China pre-Qin History Society).Mr.Lam graduated from Pui Ying Secondary School in late 1980s.20MINDTELL TECHNOLOGY LIMITEDBIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 獨立非執行董事蕭劍明先生（蕭先生），66歲，於二零二三年五月一日獲委任為獨立非執行董事。蕭先生為馬來西亞註冊會計師協會成員。彼於馬來西亞、香港、英格蘭及加拿大的審計、銀行、製造、房地產開發、風險管理及企業管

123、治方面擁有豐富的經驗。蕭先生的職業生涯始於一九八四年至一九九三年，於多間公共會計師事務所擔任核數師。後來，彼於一九九三年至一九九六年加入Hong Leong Finance擔任財務經理。彼於一九九六年至二零零五年擔任Panji Timor Group的總經理。自二零零五年至二零零八年，蕭先生擔任馬來西亞上市公司Lotus KFM Bhd（前身為Kuantan Flour Mills Berhad）（股票代碼：8303.KL）的集團首席財務官。隨後，彼於二零零八年至二零一五年加入馬來西亞政府關連公司Bank Simpanan Nasional擔任首席財務官，隨後成為該銀行的副首席執行官直至二零一

124、八年。自二零一八年起，蕭先生一直擔任Maju Holdings Sdn.Bhd的集團首席財務官。自二零一九年起，彼獲委任為Instapay Technologies Sdn.Bhd的董事。彼於二零二零年獲委任為同一公司的審核委員會主席。蕭先生於一九八四年於馬來亞大學畢業，獲得會計學學士學位。INDEPENDENT NON-EXECUTIVE DIRECTORSMr.Siew Kin Meng(“Mr.Siew”),aged 66,was appointed as an independent non-executive Director on 1 May 2023.Mr.Siew is a m

125、ember of the Malaysian Institute of Certified Public Accountants.He has extensive experience in auditing,banking,manufacturing,property development,risk management and corporate governance in Malaysia,Hong Kong,England and Canada.Mr.Siew began his career as an auditor in various public accounting fi

126、rms from 1984 to 1993.He then joined Hong Leong Finance as a finance manager between 1993 to 1996.He took up the position as a general manager of Panji Timor Group from 1996 to 2005.Mr.Siew was the group chief financial officer of Lotus KFM Bhd(formerly Kuantan Flour Mills Berhad),a listed company i

127、n Malaysia(Stock code:8303.KL)from 2005 to 2008.He then joined Bank Simpanan Nasional,a government linked company in Malaysia as the chief financial officer from 2008 to 2015,and subsequently became the deputy chief executive officer of the same bank until 2018.Since 2018,Mr,Siew has been the group

128、chief financial officer of Maju Holdings Sdn.Bhd.Since 2019,he has been appointed as a director of Instapay Technologies Sdn.Bhd.He was appointed as the chairman of the audit committee of the same company in 2020.Mr.Siew graduated from the University of Malaya with a bachelors degree in Accounting i

129、n 1984.212024 ANNUAL REPORT 年報BIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 獨立非執行董事（續）拿督楊國喜（拿督楊），65歲，於二零二三年五月一日獲委任為獨立非執行董事。拿督楊擁有近40年不同職位的經驗，主要專注於資訊科技及諮詢行業。拿督楊於一九八三年開始其銷售及營銷管理的職業生涯，始於信用卡業務，後來涉足瞬息萬變的消費品領域，隨後涉足電子及電腦設備服務行業。於一九九九年，彼擔任CSC Malaysia Sdn.Bhd（前稱CSA(M)Berhad）的副總裁。於二零零零年代初，拿督楊為ES Cer

130、amics Technology Berhad的主席。自二零零三年至二零一七年，彼擔任Malayan Banking Berhad及CSC Malaysia Sdn.Bhd的執行及管理審核委員會成員。於二零零七年十月至二零一八年一月期間，拿督楊擔任Citaglobal Berhad（前稱WZ Satu Berhad）的獨立非執行董事，並於同一時期的數年內擔任該公司的審核委員會、薪酬委員會及提名委員會成員。自二零一八年六月至二零二三年五月，彼擔任Cardzone Sdn.Bhd.（一間為銀行及金融服務行業提供卡管理系統諮詢服務的領導供應商）的主席。拿督楊於一九九零年代中期於INSEAD新加坡校區

131、完成亞洲國際高管課程及聯合管理課程。在此之前，彼曾於英國的凱特林技術學院、中央倫敦學院及倫敦政治經濟學院完成不同的教育課程。INDEPENDENT NON-EXECUTIVE DIRECTORS(continued)Dato Yeong Kok Hee(“Dato Yeong”),aged 65,was appointed as an independent non-executive Director on 1 May 2023.Dato Yeong has close to 40 years of experience in different capacities with a prim

132、ary focus on the information technology and consulting industries.Dato Yeong commenced his sales and marketing management career in 1983,starting in the credit card business,then ventured into the fast-moving consumer goods sector,and thereafter the electronics and computer equipment services indust

133、ries.In 1999,he was the vice president of CSC Malaysia Sdn.Bhd(formerly known as CSA(M)Berhad).In the early 2000s,Dato Yeong was the chairman of ES Ceramics Technology Berhad.From 2003 to 2017,he served as a member in the executive and management review committee of Malayan Banking Berhad and CSC Ma

134、laysia Sdn.Bhd.Between October 2007 to January 2018,Dato Yeong was the independent non-executive director of Citaglobal Berhad(formerly known as WZ Satu Berhad),and for several years during the same period also served as a member of the audit committee,the remuneration committee and the nomination c

135、ommittee of the same company.From June 2018 to May 2023,he was the chairman of Cardzone Sdn.Bhd.,a leading provider of card management system consulting services for the banking and financial services industry.Dato Yeong completed the Asian International Executive Program and the Joint Management co

136、urse at INSEAD,Singapore campus in the mid-1990s.Before that,he has completed various education programmes at Kettering Technical College,Central London College,and the London School of Economics and Political Science in the United Kingdom.22MINDTELL TECHNOLOGY LIMITEDBIOGRAPHIES OF DIRECTORS AND SE

137、NIOR MANAGEMENT董事及高級管理層簡介 獨立非執行董事（續）劉鳴鳳女士（劉女士），47歲，於二零二三年九月一日獲委任為獨立非執行董事。劉 女 士 擁 有 在 新 加 坡 和 馬 來 西 亞 法 律 和 公司治理領域超過20年的經驗。於二零零五年至二零一三年，劉女士曾任M/S Gan,Lau&Associate合夥人，負責為多元化的公司客戶提供戰略法律解決方案。劉女士亦於二零零五年至二零一二年擔任龍合國際有限公司的集團法律顧問。劉女士於二零一三年至二零一七年擔任Kendo Trading Pte Ltd(Singapore)的 法 律 顧 問。彼 目 前 為 幾 家 知 名 公 司

138、的 董事，包括Fokus Bonanza Sdn Bhd、Wangsa Premium Sdn Bhd、Qiang Yuan(M)Sdn.Bhd.、Supergenics Therapeutic Sdn.Bhd.及Supergenics Berhad。劉女士於二零零二年獲得墨爾本大學法律和商業（會計）雙學士學位。INDEPENDENT NON-EXECUTIVE DIRECTORS(continued)Ms.Lau Meng Hong(“Ms.Lau”),aged 47,was appointed as an independent non-executive Director on 1 Se

139、ptember 2023.Ms.Lau has over 20 years of experience in the field of legal and corporate governance in Singapore and Malaysia.From 2005 to 2013,Ms.Lau became a partner at M/S Gan,Lau&Associate and she was responsible for delivering strategic legal solutions to diverse corporate clientele.Ms.Lau also

140、served as the group legal advisor for Leong Hup International Berhad from 2005 to 2012.From 2013 to 2017,Ms.Lau served as a legal advisor at Kendo Trading Pte Ltd(Singapore)and she is presently a director of several prominent companies,including Fokus Bonanza Sdn Bhd,Wangsa Premium Sdn Bhd,Qiang Yua

141、n(M)Sdn.Bhd.,Supergenics Therapeutic Sdn.Bhd.and Supergenics Berhad.Ms.Lau graduated from the University of Melbourne with double bachelors degrees in law and commerce(accounting)in 2002.232024 ANNUAL REPORT 年報BIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 高級管理層龐顯榮先生（龐先生），46歲，為本集團之技術總監。彼於二

142、零一二年十二月加入本集團，負責規劃、實施及作為業務計劃之骨幹支援策略性資訊科技之所有方面。彼亦負責本集團所有技術事宜之預算、制定及支援。龐 先 生 自 二 零 零 七 年 三 月 至 二 零 一 一年 七 月 擔 任DKSH Holding AG（亦 稱 為DiethelmKellerSiberHegner，一間於瑞士證券交易所上市之公司，股份代號：DKSH）之技術顧問。於二零一一年七月至二零一二年十二月，彼擔任GlaxoSmithKline plc（一間於倫敦證券交易所（股份代號：GSK）及紐約證券交易所（股份代號：GSK）上市之公司）之技術顧問。龐先生於二零零三年八月取得國家能源大學資訊科

143、技（榮譽）學士學位。彼於二零一二年十月取得資訊科技服務管理之ITIL Foundation Certificate證書。於二零一四年，彼完成IBM專業認證課程，即IBM認證系統管理員。黃樸御先生（黃先生），43歲，為本集團研發部門之負責人。彼於二零一四年四月獲委任為本集團技術團隊成員。彼之主要職責包括：(i)由概念至規格及實施進行產品開發及設計及(ii)與內部或外部工程團隊就新程序及設備設計、規?；?、提升產能及認可方面進行合作。黃先生於二零零六年取得新紀元學院之資訊科技副學士學位。彼於二零一零年獲認證為Java平臺之昇陽認證程式員。於二零一四年，彼完成兩項IBM專業認證課程，分別為IBM認可數

144、據庫管理員及IBM認可數據庫助理。此 外，彼 於 二 零 二 四 年 取 得 專 業S c r u m Master I(PSM I)證書。SENIOR MANAGEMENTMr.Pang Hen Yong(“Mr.Pang”),aged 46,is the chief technology officer of the Group.He joined the Group in December 2012 and is responsible for all aspects of strategic IT planning,implementation,and support as an in

145、tegral component of the business plan.He is also responsible for budgeting,design and support of all technological issues of the Group.Mr.Pang worked as the technical consultant for DKSH Holding AG,also known as DiethelmKellerSiberHegner,a company listed on the SIX Swiss Exchange(Stock Code:DKSH)fro

146、m March 2007 to July 2011.From July 2011 to December 2012,he worked as the technical consultant for GlaxoSmithKline plc,a company listed on both the London Stock Exchange(Stock Code:GSK)and the New York Stock Exchange(Stock Code:GSK).Mr.Pang obtained a Bachelors degree of Information Technology with

147、 honours from Universiti Tenaga Nasional in August 2003.He received an ITIL Foundation Certificate in IT Service Management in October 2012.In 2014,he completed IBM professional certification program,namely IBM Certified System Administrator.Mr.Wong Puh Yih(“Mr.Wong”),aged 43,is the head of research

148、 and development department of the Group.He was appointed as a member of the technical team of the Group in April 2014.His main responsibilities include:(i)development and design of product from concept to specifications and implementation and(ii)coordination with internal or external engineering te

149、ams on the new process and equipment design,scale-up,capability improvement and validation.Mr.Wong obtained an Associate Degree in Information Technology from New Era College in 2006.He is certified as a Sun Certified Programmer for the Java Platform in 2010.In 2014,he completed two IBM professional

150、 certification programs,namely IBM Certified Database Administrator and IBM Certified Database Associate.Additionally,he achieved the Professional Scrum Master I(PSM I)certification in 2024.24MINDTELL TECHNOLOGY LIMITEDBIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 高級管理層（續）李芝巸女士（李女士），46歲，為

151、本集團項目總監。彼於二零一八年二月加入本集團，負責領導、監督及管理本集團各個項目的實施。李女士於商業和技術軟件實施及諮詢方面擁有超過20年的經驗，服務於金融服務行業的各種企業，包括政府機構和私營企業。彼亦擁有領導業務分析師團隊分析業務運營、提供資訊科技諮詢和提供商業軟件解決方案的經驗。李女士於二零零零年開始其軟件工程師的職業生涯。李女士於二零零八年至二零零九年擔任豐隆銀行商業智能報告項目的功能顧問。李女士於二零零九年至二零一一年擔任馬來西亞國家銀行的借款人信貸信息數集市項目中的高級功能顧問。隨後，彼於二零一三年擔任OSK銀行新提交中央銀行報告系統項目的變更控制經理。李女士亦曾擔任以下項目的業務

152、分析師主管：(i)二零一一年至二零一五年馬來西亞國家銀行綜合統計系統項目；(ii)二零一五年至二零一六年馬來西亞Lembaga Hasil Dalam Negeri的XBRL企業稅務工作表提交項目；(iii)二零一六年至今PERKESO的ICT項目的應用軟件系統、基礎設施和服務；(iv)二零一九年ZANDBANK（迪拜）的中央銀行報告和COA映射藍圖項目及(v)二零二一年至二零二二年Horizon Energy Group（新西蘭）的Smartfield mobility平臺項目；(vi)二零二四年為馬來西亞聯昌銀行有限公司進行的電子發票提交系統項目。李女士於二零二一年獲得安格利亞魯斯金大學工

153、商管理碩士學位，並於二零零零年獲得考文垂大學計算機科學學士學位。彼於二零一五年取得資訊科技服務管理之ITIL Foundation Certificate證 書。彼 於 二 零 一 三 年 完 成 了Requirement Engineering Foundation項目特許專業人員認證，於二零零零年完成了微軟認證系統工程師NT計劃。SENIOR MANAGEMENT(continued)Ms.Lee Chin Yee(“Ms.Lee”),aged 46,is the project director of the Group.She joined the Group in February

154、2018 and is responsible for leading,overseeing and managing various project implementation of the Group.Ms.Lee had over 20 years of experiences in business and technology software implementation and consulting experience,serving various types of entities including government authorities and private

155、entities in the financial services industry.She also had experiences in leading business analyst team to analyse business operation,providing IT consultation and delivering business software solutions.Ms.Lee started her career as a software engineer in 2000.Ms.Lee served as the functional consultant

156、 for a business intelligence reporting project of Hong Leong Bank from 2008 to 2009.Ms.Lee then served as the senior functional consultant for a borrower credit information data mart project of Bank Negara Malaysia from 2009 to 2011.She then served as the change control manager of a new submission c

157、entral bank reporting system project of OSK Bank in 2013.Ms.Lee also worked as a business analyst lead for(i)an integrated statistical system project of Bank Negara Malaysia from 2011 to 2015,(ii)a XBRL corporate tax worksheet submission project of Lembaga Hasil Dalam Negeri Malaysia from 2015 to 20

158、16,(iii)an application software system,infrastructure and services for ICT project of PERKESO from 2016 to present,(iv)a central bank reporting and COA mapping blueprint project of ZANDBANK(Dubai)in 2019,(v)Smartfield mobility platform project of Horizon Energy Group(New Zealand)in 2021 to 2022 and(

159、vi)E-Invoicing Submission System project for Alliance Bank Malaysia Berhad in 2024.Ms.Lee has obtained a Master Degree of Business Administration from Anglia Ruskin University in 2021 and a Bachelor Degree in Computer Science from Coventry University in 2000.She received an ITIL Foundation Certifica

160、te in IT Service Management in 2015.In 2013,she completed the Certified Professional for Requirement Engineering Foundation program while in 2000,she completed the Microsoft Certified System Engineer NT program.252024 ANNUAL REPORT 年報BIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 高級管理層（續）楊

161、光偉先生（楊先生），52歲，於二零二三年六月一日獲委任為本公司的公司秘書。楊先生於審計、會計、財務管理及企業管治方面擁有超過24年經驗。彼為香港會計師公會執業會計師及美國會計師協會成員。彼亦為特許金融分析師。自一九九七年十二月起，彼於德勤會計師事務所及安永會計師事務所合共工作約五年，主要負責為上市及私人公司進行外部財務審計。彼於二零零三年九月至二零零五年六月為聯交所主板上市公司華豐紡織國際集團有限公司（現稱坪山茶葉集團有限公司）（股份代號：364）之財務總監及公司秘書，主要負責該公司之整體財務管理及企業管治。彼於二零零五年十一月加入聯交所主板上市公司恒寶利國際控股有限公司（現稱首創環境控股有限

162、公司）（股份代號：3989）任職主席助理，並於二零零七年八月至二零零八年七月獲委任為聯席公司秘書，主要負責該公司之業務發展及企業管治。彼曾於二零一零年三月至二零一四年六月及二零一五年七月至二零二一年五月分別為環策會計師事務所有限公司及泓譽會計師事務所有限公司兩間會計師事務所之董事，主要負責為香港及中國公司提供企業顧問服務、公司秘書服務及外部財務審計。楊先生於二零一六年七月至二零一七年十二月為聯交所GEM上市公司Nexion Technologies Limited（股份代號：8420）之公司秘書。彼於二零一五年九月至二零一八年三月亦為聯交所GEM上市公司智城控股有限公司（現稱大地國際集團有限公

163、司）（股份代號：8130）之獨立非執行董事。於二零二零年十二月十一日，彼獲委任為聯交所GEM上市公司裕程物流集團有限公司（股份代號：8489）的獨立非執行董事。SENIOR MANAGEMENT(continued)Mr.Yeung Kwong Wai(“Mr.Yeung”),aged 52,was appointed as the company secretary of the Company on 1 June 2023.Mr.Yeung has more than 24 years of auditing,accounting,financial management and corp

164、orate governance experience.He is a Certified Public Accountant(Practising)of HKICPA and a member of the American Institute of Certified Public Accountants.He is also a CFA charterholder.From December 1997,he worked at Deloitte Touche Tohmatsu and Ernst&Young in Hong Kong for a total of approximatel

165、y five years,where he was primarily responsible for performing external financial audit for listed and private companies.He acted as the financial controller and company secretary of Huafeng Textile International Group Limited(now known as Ping Shan Tea Group Limited)(stock code:364),a company liste

166、d on the Main Board of the Stock Exchange,from September 2003 to June 2005,where he was primarily responsible for the companys overall financial management and corporate governance.He joined Hembly International Holdings Limited(now known as Capital Environment Holdings Limited)(stock code:3989),a c

167、ompany listed on the Main Board of the Stock Exchange,in November 2005 as an assistant to the chairman,and was appointed as a joint company secretary from August 2007 to July 2008,where he was primarily responsible for the companys business development and corporate governance.He had been a director

168、 of an accounting firm,CYC CPA Limited（環策會計師事務所有限公司）and Global Glory CPA Limited（泓譽會計師事務所有限公司）,in Hong Kong from March 2010 to June 2014 and from July 2015 to May 2021 respectively,where he was primarily responsible for providing corporate advisory services,company secretarial services and external

169、financial audit for companies in Hong Kong and PRC.Mr.Yeung was the company secretary of Nexion Technologies Limited(stock code:8420),a company listed on GEM of the Stock Exchange,from July 2016 to December 2017.He was also an independent non-executive director of Zhi Cheng Holdings Limited(now know

170、n as Dadi International Group Limited)(stock code:8130),a company listed on GEM of the Stock Exchange from September 2015 to March 2018.On 11 December 2020,he was appointed as an independent non-executive director of Grand Power Logistics Group Limited(stock code:8489),a company listed on GEM of the

171、 Stock Exchange.26MINDTELL TECHNOLOGY LIMITEDBIOGRAPHIES OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層簡介 高級管理層（續）彼目前為尚升企業服務有限公司的企業服務總監，負責協助上市公司進行專業的公司秘書工作。楊先生於一九九七年十月畢業於加拿大蒙特利爾康考迪亞大學，主修會計學。SENIOR MANAGEMENT(continued)He is currently a director of corporate services of Ascent Corporate Services Limited

172、and is responsible for assisting listed companies in professional corporate secretarial work.Mr.Yeung graduated from Concordia University,Montreal,Canada in October 1997 with a major in accounting.272024 ANNUAL REPORT 年報CORPORATE GOVERNANCE REPORT企業管治報告 CORPORATE GOVERNANCE PRACTICESMaintaining the

173、high levels of corporate governance and business ethics is one of the Groups major objectives.The Group considers that conducting business in a reliable way will maximise its long term interests and those of its stakeholders.The Company has adopted the principles and the code provisions in the Corpo

174、rate Governance Code(the“CG Code”)as set out in Part 2 of Appendix C1 to the GEM Listing Rules.During the year ended 30 November 2024,the Company had complied with the CG Code,except for the derivations as stated below:Code Provision C.2.1Pursuant to code provision C.2.1 of the CG Code,the roles of

175、chairman and chief executive officer should be separated and should not be performed by the same individual.The division of responsibilities between the chairman and chief executive officer should be clearly established and set out in writing.Mr.Chong Yee Ping is currently the Chairman of the Board

176、and the Chief Executive Officer of the Company,and is responsible for formulating the overall business development strategy and planning of the Group.In view that Mr.Chong has been responsible for the overall management of the Group since its inception,the Board believes that it is in the best inter

177、est of the Group to continue to have Mr.Chong taken up both roles for effective management and business development.The Board considers that the balance of power and authority,accountability and independent decision-making under our present arrangement will not be impaired because of the diverse bac

178、kground and experience of the other executive Director,non-executive Directors and independent non-executive Directors.Further,the Audit Committee has free and direct access to the Companys external auditors and independent professional advisers when it considers necessary.Therefore,the Directors co

179、nsider that the deviation from code provision C.2.1 of the CG Code is appropriate in such circumstance.企業管治守則保持高水平的企業管治及商業道德為本集團的主要目標之一。本集團認為，以可靠的方式開展業務將最大化及其利益相關者的長期利益。本公司已採納GEM上市規則附錄C1第二部分所載企業管治守則（企業管治守則）之準則及守則條文。於截至二零二四年十一月三十日止年度，本公司已遵守企業管治守則，惟下文所述之偏離情況除外：守則條文第C.2.1條根據企業管治守則的守則條文第C.2.1條，主席與行政總裁之角

180、色應有區分，並不應由同一人兼任。主席與行政總裁之間的職責分工應明確規定並以書面載述。鍾宜斌先生目前為本公司之董事會主席兼行政總裁，並負責制定本集團之整體業務發展策略及規劃。鑑於鍾先生自創立以來一直負責本集團之整體管理，董事會相信，鍾先生繼續兼任該等職務符合本集團最佳利益，以取得有效之管理及業務發展。董事會認為，基於其他執行董事、非執行董事及獨立非執行董事之多元化背景及經驗，目前安排無損權力及授權與問責性及獨立決策能力之平衡。此外，審核委員會可就其認為有必要時自由及直接聯繫本公司之外部核數師及獨立專業顧問。因此，董事認為偏離企業管治守則守則條文第C.2.1條在此情況下屬恰當。28MINDTELL

181、 TECHNOLOGY LIMITEDCORPORATE GOVERNANCE REPORT企業管治報告 為維持良好企業管治及全面遵守企業管治守則之守則條文第C.2.1條，董事會由另外五名具經驗及卓越才幹之人士所組成，包括兩名非執行董事及三名獨立非執行董事，彼等能夠在不同方面提供意見。此外，就本集團之重大決策而言，本公司將會諮詢有關董事會委員會及高級管理層。經考慮本集團現時規模及業務範疇，董事會認為區分主席與行政總裁之角色並不符合本公司及其股東之整體最佳利益，原因是相比現有架構，區分該等角色將令本集團之決策過程效率降低。因此，董事會認為現時安排對本公司及股東整體有利及符合彼等整體利益。董事之證

182、券交易本公司已採納GEM上市規則第5.46至5.68條所載交易規定標準（交易標準），作為董事之證券交易之操作守則。經向所有董事作出特定查詢後，董事各自已確認自本公司股份首次於聯交所上市當日（上市日期）及直至本年報日期已遵守交易標準。In order to maintain good corporate governance and to fully comply with code provision C.2.1 of the CG Code,the Board comprises five other experienced and high-calibre individuals incl

183、uding two non-executive Directors and three independent non-executive Directors who would be able to offer advice from various perspectives.In addition,for major decisions of the Group,the Company will consult the relevant Board committees and senior management.Considering the present size and the s

184、cope of business of the Group,the Board considers that it is not in the best interest of the Company and the shareholders as a whole to separate the roles of the chairman and the chief executive officer,because the separation would render the decision-making process of the Company less efficient tha

185、n the current structure.Therefore,the Board considers that the present arrangement is beneficial to and in the interest of the Company and the shareholders as a whole.DIRECTORS SECURITIES TRANSACTIONSThe Company has adopted the required standard of dealings set out in Rules 5.46 to 5.68 of the GEM L

186、isting Rules(the“Standard of Dealings”),as the code of conduct regarding directors securities transactions.Having made specific enquiries of all Directors,each of the Directors has confirmed that he/she has complied with the Standard of Dealings from the date on which the shares of the Company were

187、first listed on the Stock Exchange(the“Listing Date”)and up to the date of this annual report.292024 ANNUAL REPORT 年報CORPORATE GOVERNANCE REPORT企業管治報告 董事會於本年報日期，董事會由一名執行董事、兩名非執行董事及三名獨立非執行董事組成如下：執行董事鍾宜斌先生（主席兼行政總裁）非執行董事謝錦祥先生林鵬先生獨立非執行董事拿督楊國喜蕭劍明先生劉鳴鳳女士有關董事之簡介詳情載於本年報 董事及高級管理層簡介 一節。董事會之責任董事會負責領導及控制本集團，並監督

188、本集團之業務、策略性決策及表現。董事會主要負責本集團之整體業務規劃及策略、落實本集團之政策及策略、監督業務表現、內部監控及風險管理，環境、社會及管治以及監察本集團之管理。董事會委任管理層負責本集團之日常管理、行政及營運工作。董事會則檢討所授出職能，以確保符合本集團需要。BOARD OF DIRECTORSAt the date of this annual report,the Board consists of one executive Director,two non-executive Directors and three independent non-executive Dire

189、ctors as follows:Executive DirectorsMr.Chong Yee Ping(Chairman and Chief Executive Officer)Non-executive DirectorsMr.Siah Jiin ShyangMr.Lam PangIndependent Non-executive DirectorsDato Yeong Kok HeeMr.Siew Kin MengMs.Lau Meng HongBiographical details of the Directors are set out in the section headed

190、“Biographies of Directors and Senior Management”of this annual report.RESPONSIBILITIES OF THE BOARDThe Board is responsible for the leadership and control of the Group,and oversees the Groups businesses,strategic decisions and performance.The Board is primarily responsible for the overall business p

191、lans and strategies of the Group,the implementation of the Groups policies and strategies,monitoring of the business performance,internal controls and risk management,environmental,social and governance as well as supervision of the management of the Group.The Board delegates daily management,admini

192、stration and operation of the Group to the management.The delegated functions are reviewed by the Board to ensure that they accommodate the needs of the Group.30MINDTELL TECHNOLOGY LIMITEDCORPORATE GOVERNANCE REPORT企業管治報告 委任、重選及退任董事董事會有權委任任何人士為董事，以填補董事會臨時空缺或出任現行董事會之增任董事。任何獲委任以填補臨時空缺之董事，僅任職至其獲委任後之首次股

193、東大會為止，並須於該大會上重選連任，而任何獲委任以增加現有董事會成員名額之董事，僅任職至本公司下屆股東週年大會為止，屆時將符合資格重選連任。根據本公司之組織章程細則（章程細則），當時三分之一董事（如數目非三之倍數，則取最接近之數，但不得少於三分之一）應輪席退任，惟各董事須最少每三年於股東週年大會輪席退任一次。輪席退任之董事包括任何擬退任且不願重選連任之任何董事。任何其他擬退任之董事指自其上次獲重選或委任以來服務年期最長並須予輪席退任之董事，故此，於同一日成為或獲重選董事人士之間，以抽籤決定將退任董事人選，惟該等董事之間另行作出決定之情況除外。董事會成員之多元化本公司已採納董事會成員多元化政策，

194、透過考慮多項因素，包括但不限於性別、年齡、文化及教育背景、專業經驗、技能、知識及服務年期，務求達致董事會成員多元化。提名委員會一直監督董事會成員多元化政策之執行工作，以確保其有效性。於本報告日期，董事會由六名董事組成，其中一名為女性。我們三名董事，即鍾宜斌先生、謝錦祥先生及劉鳴鳳女士，年齡介乎40歲至49歲，我們兩名董事，即林鵬先生及蕭劍明先生，年齡介乎50歲至59歲，而另外一名董事，即拿督楊國喜，年齡則介乎60歲至69歲。我們有四名高級管理層，其中一名為女性。全體董事會成員及高級管理層委任乃基於用人唯才之準則，而為有效達致董事會成員多元化，各候選人將按客觀條件加以考慮。有關本集團性別比例的詳

195、情及相關數據，請參閱本公司截至二零二四年十一月三十日止年度的ESG報告。APPOINTMENT,RE-ELECTION AND RETIREMENT OF DIRECTORSThe Directors have the power to appoint any person as a Director either to fill a casual vacancy on the board or as an addition to the existing board.Any Director appointed to fill a casual vacancy shall hold offi

196、ce until the first general meeting of members after his/her appointment and be subject to re-election at such meeting and any Director appointed as an addition to the existing board shall hold office only until the next following annual general meeting of the Company and shall then be eligible for r

197、e-election.In accordance with the Articles of Association of the Company(the“Articles”),one-third of the Directors for the time being(or if their number is not a multiple of three,then the number nearest to but not less than one-third)shall retire from office by rotation at each annual general meeti

198、ng,provided that every Director shall be subject to retirement at an annual general meeting at least once every three years.The Directors to retire by rotation shall include any Director who wishes to retire and not offer himself/herself for re-election.Any further Directors so to retire shall be th

199、ose who have been longest in office since their last re-election or appointment but as between persons who became or were last re-elected Directors on the same day those to retire will(unless they otherwise agree among themselves)be determined by lot.DIVERSITY OF THE BOARDThe Company has adopted a b

200、oard diversity policy to achieve board diversity through the consideration of a number of factors,including but not limited to gender,age,cultural and educational background,professional experience,skills,knowledge and length of service.The Nomination Committee monitors the implementation of the boa

201、rd diversity policy to ensure its effectiveness.As at the date of this report,the Board comprises six Directors,one of which is female.Three of our Directors,namely,Mr.Chong Yee Ping,Mr.Siah Jiin Shyang and Ms.Lau Meng Hong,are between the age group of 40 49 while two of our Directors,namely,Mr.Lam

202、Pang and Mr.Siew Kin Meng,are between the age group of 50 59 and the other Director,namely Dato Yeong Kok Hee,is between the age group of 60-69.We have four senior management,one of which is female.All board and senior management appointments will be based on meritocracy,and candidates will be consi

203、dered against objective criteria,having due regard for the benefits of diversity on the Board.Details on the gender ratio of the Group together with the relevant data can be found in the ESG Report of the Company for the year ended 30 November 2024.312024 ANNUAL REPORT 年報CORPORATE GOVERNANCE REPORT企

204、業管治報告 非執行董事全體非執行董事按固定條款獲委任。根據本公司與非執行董事訂立之委任函，非執行董事之任期由上市日期起計為期三年，可由任何一方向另一方發出不少於三個月之書面通知終止。各名董事須按章程細則輪席退任重選。本公司已遵守GEM上市規則第5.05條有關委任至少三名獨立非執行董事，並至少其中一名具有專業資格或會計或相關財務管理專業能力。本公司已取得各獨立非執行董事就GEM上市規則第5.09條年度確認其獨立性，並認為全體獨立非執行董事按GEM上市規則所載獨立性指引均屬獨立。董事會委員會審核委員會本公司已成立審核委員會，並遵守GEM上市規則第5.28條及企業管治守則之守則條文第D.3.3條以書

205、面形式訂明職權範圍。審核委員會由三名獨立非執行董事，即拿督楊國喜、蕭劍明先生及劉鳴鳳女士組成。蕭劍明先生擔任審核委員會之主席。審核委員會之主要職責為協助董事會評估核數師的獨立性、委任、重新委任、罷免及薪酬、就本公司財務報告程序、內部監控及風險管理系統之有效性提供獨立意見、監督審核過程及履行董事會指派之其他職務及職責。審核委員會已與管理層審閱本集團所採納之會計準則及慣例，並討論有關審核、內部監控、風險管理及財務申報事宜，包括審閱截至二零二四年十一月三十日止年度之季度業績、中期業績和年度業績及財務報表。NON-EXECUTIVE DIRECTORSAll non-executive Directo

206、rs have been appointed for a fixed term.Pursuant to the letters of appointment between the Company and the non-executive Directors,the non-executive Directors have been appointed for a term of three years commencing from the Listing Date which may be terminated by either party by giving three months

207、 written notice.Every Director is subject to re-election on retirement by rotation in accordance with the Articles.The Company has complied with Rule 5.05 of the GEM Listing Rules relating to the appointment of at least three independent non-executive directors,with at least one of them having appro

208、priate professional qualifications or accounting or related financial management expertise.The Company has received from each of the independent non-executive Directors an annual confirmation of independence pursuant to Rule 5.09 of the GEM Listing Rules and considers the independent non-executive D

209、irectors to be independent in accordance with the independence guidelines set out in the GEM Listing Rules.BOARD COMMITTEESAudit CommitteeThe Company established an Audit Committee with written terms of reference in compliance with Rule 5.28 of the GEM Listing Rules and the code provision D.3.3 of t

210、he CG Code.The Audit Committee consists of three independent non-executive Directors,namely Dato.Yeong Kok Hee,Mr.Siew Kin Meng and Ms.Lau Meng Hong.Mr.Siew Kin Meng is the chairman of the Audit Committee.The primary duties of the Audit Committee are to assist the Board in the assessment of auditors

211、 independence,appointment,re-appointment,removal and remuneration,to provide an independent view of the effectiveness of the Companys financial reporting process,internal control and risk management system,to oversee the audit process and to perform other duties and responsibilities as assigned by t

212、he Board.The Audit Committee has reviewed with the management the accounting standards and practices adopted by the Group,and discussing auditing,internal control,risk management and financial reporting matters including the review of quarterly results,interim results and annual results and financia

213、l statements for the year ended 30 November 2024.32MINDTELL TECHNOLOGY LIMITEDCORPORATE GOVERNANCE REPORT企業管治報告 薪酬委員會本公司已成立薪酬委員會，並遵守企業管治守則之守則條文第E.1.2條以書面形式訂明職權範圍。薪酬委員會由三名獨立非執行董事，即拿督楊國喜、蕭劍明先生及劉鳴鳳女士組成。拿督楊國喜擔任薪酬委員會之主席。薪酬委員會之主要職責包括（但不限於）：(i)就董事及高級管理層之所有薪酬政策及架構，及就有關薪酬之制定政策確立正式及透明的程序向董事提供推薦意見；(ii)釐定董事及高級管

214、理層具體薪酬待遇之條款；及(iii)參考董事不時議決之企業宗旨及目標檢討及批準以表現為基準之薪酬。從二零二四年起，薪酬委員會亦將每年檢討本公司的購股權計劃及其他股權計劃（如有）。截至二零二四年十一月三十日止年度，由於概無根據本公司購股權計劃授出購股權，因此並無有關購股權計劃的重大事宜經薪酬委員會檢討。提名委員會本公司亦已成立提名委員會，並遵守企業管治守則之守則條文第B.3.1條以書面形式訂明職權範圍。提名委員會由三名獨立非執行董事，即拿督楊國喜、蕭劍明先生及劉鳴鳳女士組成。拿督楊國喜擔任提名委員會之主席。提名委員會之主要職責為（其中包括）就填補上述空缺根據本公司董事會多元化政策及提名政策向董事

215、會提供推薦意見。提名政策本公司秘書須召開提名委員會會議，並邀請董事會成員提名候選人，以供提名委員會考慮。提名委員會亦可提名並非由董事會成員提名之候選人。提名委員會於評估建議董事候選人之適合性時，用作參考之因素包括（其中包括）誠信聲譽、專業資格、技術、與本公司業務及公司策略相關之知識及經驗、願意投資投入充足時間履行作為董事會成員職責、董事會成員多元性以及對本公司業務而言屬適當之其他因素。提名委員會須作出推薦建議供董事會考慮。Remuneration CommitteeThe Company established a Remuneration Committee with written ter

216、ms of reference in compliance with code provision E.1.2 of the CG Code.The Remuneration Committee consists of three independent non-executive Directors,namely Dato.Yeong Kok Hee,Mr.Siew Kin Meng and Ms.Lau Meng Hong.Dato.Yeong Kok Hee is the chairman of the Remuneration Committee.The primary duties

217、of the Remuneration Committee include(but without limitation):(i)making recommendations to the Directors on the policy and structure for all remuneration of the Directors and senior management and on the establishment of a formal and transparent procedure for developing policies on such remuneration

218、;(ii)determining the terms of the specific remuneration package of the Directors and senior management;and(iii)reviewing and approving performance-based remuneration with reference to corporate goals and objectives resolved by the Directors from time to time.From 2024 onwards,the Remuneration Commit

219、tee will also review the share option scheme and other share schemes(if any)of the Company on annual basis.During the year ended 30 November 2024,since there was no share option granted under the share option scheme of the Company,no material matter relating to the share option scheme has been revie

220、wed by the Remuneration Committee.Nomination CommitteeThe Company also established a Nomination Committee with written terms of reference in compliance with code provision B.3.1 of the CG Code.The Nomination Committee consists of three independent non-executive Directors,namely Dato.Yeong Kok Hee,Mr

221、.Siew Kin Meng and Ms.Lau Meng Hong.Dato.Yeong Kok Hee is the chairman of the Nomination Committee.The primary function of the Nomination Committee is to,inter alia,make recommendations to the Board to fill vacancies on the same based on the Companys board diversity policy and nomination policy.NOMI

222、NATION POLICYThe secretary of the Company shall call a meeting of the Nomination Committee,and invite nominations of candidates from the Board members for consideration by the Nomination Committee.The Nomination Committee may also put forward candidates who are not nominated by the Board members.The

223、 factors which would be used as reference by the Nomination Committee in assessing the suitability of a proposed candidate for a director include,inter alia,reputation for integrity,professional qualifications,skills,knowledge and experience that are relevant to the Companys business and corporate s

224、trategy,willingness to devote adequate time to discharge duties as a board member,diversity of the Board,and such other perspectives appropriate to the Companys business.The Nomination Committee shall make recommendations for the Boards consideration.332024 ANNUAL REPORT 年報CORPORATE GOVERNANCE REPOR

225、T企業管治報告 董事會會議就定期董事會會議而言，董事會成員獲至少14日通知。就其他董事會及委員會會議而言，一般給予合理通知。定期會議之議程及董事會文件於合理時間內預先送達全體董事，且全體董事可於會議上自由發表及分享意見。所有董事會及委員會會議之會議記錄均寄發予董事，並可供董事查閱。本公司不公佈季度業績，因此不認為有必要舉行季度定期會議。章程細則載有條文規定董事在大會上就批準該等董事或彼等之任何緊密聯繫人有重大權益之任何合約或安排或任何其他建議放棄投票及不得計入法定人數。於截至二零二四年十一月三十日止年度，董事出席董事會會議、委員會會議及股東大會之情況概述如下：BOARD MEETINGSFor

226、 a regular board meeting,at least 14 days notice will be given to the Board members.For other board and committee meetings,reasonable notices are generally given.An agenda and board papers of the regular meetings are sent to all Directors in advance within reasonable time and all Directors are free

227、to contribute and share their views at the meetings.Minutes of all board and committee meetings are circulated to the Directors and open for inspection by the Directors.The Company does not announce its quarterly results and hence does not consider the holding of quarterly regular meetings as necess

228、ary.The Articles contain provisions requiring the Directors to abstain from voting and not to be counted in the quorum at meetings for approving any contract or arrangement or any other proposal in which such Directors or any of their close associates have a material interest.During the year ended 3

229、0 November 2024,the attendance of the Directors at the board meetings,committee meetings and general meetings are summarised as follows:Number of meetings attended/Number of meetings held出席會議次數舉行會議次數Name of DirectorsBoard MeetingAudit Committee MeetingNomination Committee MeetingRemuneration Committ

230、ee MeetingGeneral Meeting董事姓名董事會會議審核委員會會議提名委員會會議薪酬委員會會議股東大會Executive Directors執行董事Mr.Chong Yee Ping鍾宜斌先生2/21/1Non-executive Directors非執行董事Mr.Siah Jiin Shyang謝錦祥先生2/21/1Mr.Lam Pang林鵬先生0/21/1Independent Non-executive Directors獨立非執行董事Mr.Siew Kin Meng 蕭劍明先生2/22/21/11/11/1Dato Yeong Kok Hee 拿督楊國喜2/22/21/

231、11/11/1Ms.Lau Meng Hong劉鳴鳳女士2/22/21/11/10/034MINDTELL TECHNOLOGY LIMITEDCORPORATE GOVERNANCE REPORT企業管治報告 企業管治職能根據企業管治守則之守則條文第A.2條，董事會負責履行本公司之企業管治職責。董事會已審閱本公司之企業管治政策及常規、董事之持續專業發展、本公司就遵守法律及法規要求、遵守GEM上市規則，以及本公司是否遵守企業管治守則及於本企業管治報告作出的披露。財務申報董事確認彼等編製本集團綜合財務報表之責任。於編製截至二零二四年十一月三十日止年度之綜合財務報表，本集團已根據國際會計準則選取適

232、用會計政策，且一貫地應用。本公司核數師就其對財務報表之責任聲明載於本年報所載之獨立核數師報告。董事於編製綜合財務報表時採納持續經營法，且並不知悉任何重大不明確之事件或情況，可能會對本公司持續經營能力造成重大疑慮。環境、社會及管治報告本公司的環境政策表現及我們與主要持份者的關係的討論載於獨立的環境、社會及管治報告，將適時在本公司及聯交所網站刊載。CORPORATE GOVERNANCE FUNCTIONSAccording to code provision A.2 of the CG Code,the Board is responsible for performing the corpor

233、ate governance duties of the Company.The Board reviewed the Companys corporate governance policies and practices,continuous professional development of the Directors,the Companys policies and practices on compliance with legal and regulatory requirements,the compliance of the GEM Listing Rules,and t

234、he Companys compliance with the CG Code and disclosure in this corporate governance report.FINANCIAL REPORTINGThe Directors acknowledge their responsibilities for the preparation of the consolidated financial statements of the Group.In preparing the consolidated financial statements for the year end

235、ed 30 November 2024,the Group has selected suitable accounting policies in accordance with international accounting principles and applied them consistently.A statement by the auditor of the Company about its responsibilities for the financial statements is set out in the independent auditors report

236、 contained in this annual report.The Directors adopt the going concern approach in preparing the consolidated financial statements and are not aware of any material uncertainties relating to events or conditions that may cast significant doubt on the Companys ability to continue as a going concern.E

237、NVIRONMENTAL,SOCIAL AND GOVERNANCE REPORTDiscussions on the Companys environmental policies/performance and our relationship with key stakeholders are covered by a separate Environmental,Social and Governance Report which will be available on the websites of the Company and the Stock Exchange in due

238、 course.352024 ANNUAL REPORT 年報CORPORATE GOVERNANCE REPORT企業管治報告 董事之持續專業發展根據企業管治守則之守則條文第C.1.4條，全體董事應參與持續專業發展，發展並更新其知識及技能。截至二零二四年十一月三十日止年度，各董事接收定期更新及彙報，有關本集團業務及本集團營運所在的立法及監管環保的變動及發展，亦獲鼓勵出席相關訓練課程。截至二零二四年十一月三十日止年度，董事已透過出席研討會及或閱讀有關本集團業務的材料、GEM上市規則及董事職責的方式，參與適當的持續專業發展活動，並已每年向本公司提供其訓練記錄。本公司將不時向全體董事提供簡介，以提

239、醒彼此之職責及責任，並鼓勵董事出席由法律顧問及或任何合適機構提供之相關培訓課程。CONTINUING PROFESSIONAL DEVELOPMENT OF THE DIRECTORSPursuant to the code provision C.1.4 of the CG Code,all directors should participate in continuous professional development to develop and refresh their knowledge and skills.For the year ended 30 November 202

240、4,each of the Directors received regular updates and presentations on changes and developments to the Groups business and to the legislative and regulatory environments in which the Group operates,and was also encouraged to attend relevant training courses.During the year ended 30 November 2024,the

241、Directors participated in appropriate continuous professional development activities by ways of attending seminars and/or reading materials relevant to the Groups business,the GEM Listing Rules and directors duties,and provided his or her training records to the Company on a yearly basis.Attending s

242、eminarsSelf-reading出席研討會自主閱讀Executive Directors執行董事Mr.Chong Yee Ping鍾宜斌先生Non-executive Directors非執行董事Mr.Siah Jiin Shyang謝錦祥先生Mr.Lam Pang林鵬先生Independent Non-executive Directors獨立非執行董事Mr.Siew Kin Meng蕭劍明先生Dato Yeong Kok Hee拿督楊國喜Ms.Lau Meng Hong劉鳴鳳女士 The Company will from time to time provide briefings

243、 to all Directors to refresh their duties and responsibilities.The Directors are also encouraged to attend relevant training courses provided by legal advisers and/or any appropriate institutions.36MINDTELL TECHNOLOGY LIMITEDCORPORATE GOVERNANCE REPORT企業管治報告 公司秘書於截至二零二四年十一月三十日止年度，本公司之公司秘書楊光偉先生已按照GEM

244、上市規則的規定接受不少於15小時相關專業培訓，以更新其技能及知識。核數師之薪酬本公司已委聘富?，敐蓵嫀熓聞账邢薰荆ǜ活，敐桑槠浣刂炼愣哪晔辉氯罩鼓甓戎藬祹?。截至二零二四年十一月三十日止年度之核數師薪酬分析載列如下：COMPANY SECRETARYS TRAININGDuring the year ended 30 November 2024,Mr.Yeung Kwong Wai,the company secretary of the Company,had taken no less than 15 hours of relevant professional trai

245、nings to update her skill and knowledge as required under the GEM Listing Rules.AUDITORS REMUNERATIONThe Company engaged Forvis Mazars CPA Limited(“Forvis Mazars”)as auditor for the year ended 30 November 2024.The analysis of the auditors remuneration for the year ended 30 November 2024 is set out a

246、s follow:Fee amount費用金額RM000馬幣千元Audit services核數服務Forvis Mazars富?，敐?45Local auditors in Malaysia(Not Forvis Mazars)馬來西亞的本地核數師（非富?，敐?29 Total總計474 372024 ANNUAL REPORT 年報CORPORATE GOVERNANCE REPORT企業管治報告 風險管理及內部監控董事會負責維持本集團適當及有效之風險管理及內部監控系統。董事會向審核委員會下放責任，每年檢討本集團之風險管理及內部監控事宜。截至二零二四年十一月三十日止年度，本集團並無企業管治

247、守則之守則條文第D.2.5條項下所規定之內部審核職能。本公司已根據企業管治守則之守則條文第D.2.2條委任外聘獨立內部監控顧問，以檢閱本集團之風險管理及內部監控系統。審核委員會已審閱由外聘獨立顧問就本公司截至二零二四年十一月三十日止年度之風險管理及內部監控系統出具之內部監控檢討報告，並認為彼等有效且充足。董事會經考慮內部監控檢討報告及審核委員會進行之檢討後評估內部監控系統之有效性，並持有相同意見。股東召開股東特別大會及於有關大會提呈建議之權利根據章程細則第58條，任何一位或以上於遞呈要求當日持有不少於本公司繳足股本（具本公司股東大會之投票權）十分之一的股東於任何時候有權透過向本公司董事會或秘書

248、發出書面要求（地址為本公司之香港主要營運地點），要求董事會召開股東特別大會，以處理該要求中指明之任何事務；且該大會應於遞呈該要求後2個月內舉行。若於遞呈當日起21日內，董事會沒有開展召開有關大會之程序，則遞呈要求人士可自發以同樣方式作出此舉，而遞呈要求人士因董事會之缺失而產生之所有合理開支應由本公司向遞呈要求人士償付。RISK MANAGEMENT AND INTERNAL CONTROLThe Board has responsibility for maintaining appropriate and effective risk management and internal cont

249、rol systems of the Group.The Board has delegated responsibility to the Audit Committee to review the Groups risk management and internal control matters annually.For the year ended 30 November 2024,the Group did not have an internal audit function as required under code provision D.2.5 of the CG Cod

250、e.The Company has engaged an external independent internal control consultant to review the Groups risk management and internal control systems based on code provision D.2.2 of the CG Code.The Audit Committee reviewed the internal control review report issued by the external independent consultant o

251、n the Companys risk management and internal control systems in respect of the year ended 30 November 2024 and considered that they are effective and adequate.The Board assessed the effectiveness of internal control systems by considering the internal control review report and reviews performed by th

252、e Audit Committee and concurred with them.SHAREHOLDERS RIGHTS TO CONVENE AN EXTRAORDINARY GENERAL MEETING AND PUT FORWARD PROPOSALS AT SUCH MEETINGPursuant to Article 58 of the Articles,any one or more shareholders holding at the date of deposit of the requisition not less than one-tenth of the paid

253、-up capital of the Company carrying the right of voting at general meetings shall at all time have the right,by written requisition to the Board or the secretary of the Company at the principal place of business of the Company in Hong Kong,to require an extraordinary general meeting to be called by

254、the Board for the transaction of any business specified in such requisition;and such meeting shall be held within 2 months after the deposit of such requisition.If within 21 days of such deposit the Board fails to proceed to convene such meeting,the requisitionist(s)himself(themselves)may do so in t

255、he same manner,and all reasonable expenses incurred by the requisitionist(s)as a result of the failure of the board shall be reimbursed to the requisitionist(s)by the Company.38MINDTELL TECHNOLOGY LIMITEDCORPORATE GOVERNANCE REPORT企業管治報告 與股東及投資者溝通本公司相信，與股東進行有效溝通對增進投資者關係及投資者了解本集團業務表現及策略至關重要。本公司致力與股東保

256、持持續對話。為確保股東及潛在投資者可從相同途徑適時獲得平衡及易於理解之本公司資料，本公司已設立以下多方與股東溝通之渠道：(i)公司通訊，如以印刷方式發佈年報、中期報告、季度報告及通函，並於聯交所網站（www.hkexnews.hk）及本公司網站（）可供查閱；(ii)於聯交所及本公司之網站定期發佈公告；(iii)公司資料於本公司網站可供查閱；及(iv)股東週年大會及股東特別大會為股東提供討論平臺，提供意見及與董事及高級管理層交換意見。本公司一直促進投資者關係及加強與現有股東及潛在投資者之溝通。本公司接納投資者、持份者及公眾人士之建議。向董事會或本公司作出查詢可透過郵遞方式送發予本公司香港業務主要

257、辦公室（公司秘書收）。本公司已審閱股東溝通政策的執行情況及有效性，並認為其有效。憲章文件本公司已於二零一八年九月十九日採納經修訂及經重列組織章程大綱及細則，並於上市日期生效。本公司之經修訂及經重列組織章程大綱及細則副本於聯交所網站（www.hkexnews.hk）及本公司網站（）公佈。截至二零二三年十一月三十日止年度，本公司已透過於二零二三年四月二十七日通過的特別決議案採納第二份經修訂及經重列之本公司組織章程大綱及細則，並於同日生效。除所披露者外，於截至二零二四年十一月三十日止年度，本公司之組織章程大綱及細則並無變動。COMMUNICATIONS WITH SHAREHOLDERS AND I

258、NVESTORSThe Company believes that effective communication with shareholders is essential for enhancing investor relations and investors understanding of the Groups business performance and strategies.The Company endeavours to maintain an on-going dialogue with shareholders.To ensure that the shareho

259、lders and potential investors are provided with ready,equal and timely access to balanced and understandable information about the Company,the Company has established several channels to communicate with the shareholders as follows:(i)corporate communications such as annual reports,interim reports,q

260、uarterly reports and circulars are issued in printed form and are available on the website of the Stock Exchange at www.hkexnews.hk and on the website of the Company at ;(ii)periodic announcements are published on the websites of the Stock Exchange and the Company;(iii)corporate information is made

261、available on the Companys website;and(iv)annual and extraordinary general meetings provide a forum for the shareholders to make comments and exchange views with the Directors and senior management.The Company keeps on promoting investor relations and enhancing communication with the existing shareho

262、lders and potential investors.It welcomes suggestions from investors,stakeholders and the public.Enquiries to the Board or the Company may be sent by post to the Companys principal place of business in Hong Kong(Attention:The Company Secretary).The Company reviewed the implementation and effectivene

263、ss of the shareholders communication policy and considered it to be effective.CONSTITUTIONAL DOCUMENTSThe Company adopted the amended and restated Memorandum and Articles of Association of the Company on 19 September 2018 and it took effect on the Listing Date.A copy of the amended and restated Memo

264、randum and Articles of Association of the Company is posted on the Stock Exchanges website at www.hkexnews.hk and the Companys website at .During the year ended 30 November 2023,the Company has adopted the second amended and restated memorandum and articles of association of the Company by special r

265、esolution passed on 27 April 2023 and effective on the same day.Saved as disclosed,there was no change in the memorandum and articles of association of the Company during the year ended 30 November 2024.392024 ANNUAL REPORT 年報REPORT OF THE DIRECTORS董事會報告 The Directors are pleased to present this ann

266、ual report and the audited consolidated financial statements of Mindtell Technology Limited(the“Company”)and its subsidiaries(collectively the“Group”)for the year ended 30 November 2024.PRINCIPAL ACTIVITIESThe Company is an investment holding company and its subsidiaries are principally engaged in t

267、he provision of system integration and development services,IT outsourcing services and maintenance and consultancy services.Details of its principal subsidiaries as at 30 November 2024 are set out in Note 15 to the consolidated financial statements.BUSINESS REVIEW AND FUTURE BUSINESS DEVELOPMENTThe

268、 business review of the Group for the year ended 30 November 2024 and future business development of the Group are set out in the sections headed“Chairmans Statement”and“Management Discussion and Analysis”of this annual report.The risks and uncertainties that the Group may be facing are set out in t

269、he section headed“Management Discussion and Analysis”of this annual report.In addition,various financial risks have been disclosed in Note 28 to the consolidated financial statements.SEGMENT INFORMATIONDetails of segment information are set out in Note 3 to the consolidated financial statements.RESU

270、LTS AND APPROPRIATIONSThe results of the Group for the year ended 30 November 2024 and the financial positions of the Company and the Group as at that date are set out in the audited consolidated financial statements on pages 62 to 143 of this annual report.董事欣然呈列Mindtell Technology Limited（本公司）及其附屬

271、公司（統稱 本集團）截至二零二四年十一月三十日止年度之本年報及經審核綜合財務報表。主要業務本公司為投資控股公司，其附屬公司主要從事提供系統整合及開發服務、資訊科技外判服務以及維修及顧問服務。有關其於二零二四年十一月三十日主要附屬公司之詳情載於綜合財務報表附註15。業務回顧及未來業務發展本集團截至二零二四年十一月三十日止年度之業務回顧及未來業務發展載於本年報 主席報告 及 管理層討論及分析 章節。本集團可能面對之風險及不明確因素載於本年報 管理層討論及分析 一節。此外，不同金融風險於綜合財務報表附註28披露。分部資料有關分部資料之詳情載於綜合財務報表附註3。業績及分配本集團截至二零二四年十一月三

272、十日止年度之業績以及本公司及本集團於該日期之財務狀況載於本年報第62頁至143頁之經審核綜合財務報表。40MINDTELL TECHNOLOGY LIMITEDREPORT OF THE DIRECTORS董事會報告 股息政策本公司已採納股息政策（股息政策），據此，本公司可透過現金或股份方式向本公司股東派發股息。任何股息分配均應符合章程細則之規定，分配應實現連續性、穩定性及可持續性。支付任何股息之建議視乎董事會之絕對酌情權而定，任何末期股息宣派須待股東批準後方可作實。在提出任何股息支付時，董事會還應考慮本集團之每股盈利、投資者及股東之合理投資回報，以鼓勵彼等繼續支持本集團之長期發展、本集團之財

273、務狀況及業務計劃，以及市場氣氛及情況。我們將不時審查股息政策，並不保證在任何特定時期內會建議派發或宣派股息。董事會不建議派發截至二零二四年十一月三十日止年度之末期股息。財務概要本集團最近五個財政年度之業績、資產及負債之概要載於本年報第144頁。此概要並不構成本年報經審核綜合財務報表之一部分。主要客戶及供應商截至二零二四年十一月三十日止年度，本集團最大客戶之收益佔本集團總收益約37.7%（二零二三年：約46.5%）且本集團五大客戶之收益佔本集團總收益約87.9%（二零二三年：約84.7%）。DIVIDEND POLICYThe Company has adopted a dividend pol

274、icy(“Dividend Policy”),pursuant to which the Company may distribute dividends to the shareholders of the Company by way of cash or shares.Any distribution of dividends shall be in accordance with the Articles and the distribution shall achieve continuity,stability and sustainability.The recommendati

275、on of the payment of any dividend is subject to the absolute discretion of the Board,and any declaration of final dividend will be subject to the approval of the shareholders.In proposing any dividend payout,the Board shall also take into account,inter alia,the Groups earnings per share,the reasonab

276、le return on investment of the investors and the shareholders in order to provide incentive to them to continue to support the Group in their long-term development,the financial conditions and business plan of the Group,and the market sentiment and circumstances.The Dividend Policy will be reviewed

277、from time to time and there is no assurance that a dividend will be proposed or declared in any specific periods.The Board does not recommend the payment of final dividend for the year ended 30 November 2024.FINANCIAL SUMMARYA summary of the results,assets and liabilities of the Group for the last f

278、ive financial years is set out on page 144 of this annual report.This summary does not form part of the audited consolidated financial statements in this annual report.MAJOR CUSTOMERS AND SUPPLIERSDuring the year ended 30 November 2024,the revenue attributable to the Groups largest customer accounte

279、d for approximately 37.7%(2023:approximately 46.5%)of the Groups total revenue and the revenue attributable to the Groups five largest customers accounted for approximately 87.9%(2023:approximately 84.7%)of the Groups total revenue.412024 ANNUAL REPORT 年報REPORT OF THE DIRECTORS董事會報告 主要客戶及供應商（續）截至二零二

280、四年十一月三十日止年度，本集團最大供應商產生之成本佔本集團服務及已售材料總成本約61.2%（二零二三年：約56.5%）且不包括員工成本在內，本集團五大供應商產生之成本佔本集團服務及已售材料總成本約91.3%（二零二三年：約96.7%），不包括員工成本。截至二零二四年十一月三十日止年度，概無董事或彼等之任何緊密聯繫人或任何股東（就董事所知擁有本公司已發行股份5%或以上）於本集團任何主要客戶或供應商中擁有任何利益。物業、機器及設備有關本集團於截至二零二四年十一月三十日止年度之物業、機器及設備變動詳情載於綜合財務報表附註12。股本有關本公司於截至二零二四年十一月三十日止年度之股本變動詳情載於綜合財務

281、報表附註23。債券於截至二零二四年十一月三十日止年度，本公司並無發行任何債券。儲備有關本集團及本公司於截至二零二四年十一月三十日止年度之儲備變動詳情分別載於第65頁至66頁之綜合權益變動表及綜合財務報表附註24(a)。MAJOR CUSTOMERS AND SUPPLIERS(CONTINUED)During the year ended 30 November 2024,the costs incurred in respect of the Groups largest supplier accounted for approximately 61.2%(2023:approximatel

282、y 56.5%)of the Groups total cost of services and materials sold,excluding staff costs and the costs incurred in respect of the Groups five largest suppliers accounted for approximately 91.3%(2023:approximately 96.7%)of the Groups total cost of services and materials sold,excluding staff costs.None o

283、f the Directors or any of their close associates,or any shareholder(who to the knowledge of the Directors own 5%or more of the issued Shares of the Company)had any interest in any of the Groups major customers or suppliers during the year ended 30 November 2024.PROPERTY,PLANT AND EQUIPMENTDetails of

284、 movements in the property,plant and equipment of the Group during the year ended 30 November 2024 are set out in Note 12 to the consolidated financial statements.SHARE CAPITALDetails of movements in share capital of the Company during the year ended 30 November 2024 are set out in Note 23 to the co

285、nsolidated financial statements.DEBENTURESThe Company did not issue any debentures during the year ended 30 November 2024.RESERVESDetails of movement in the reserves of the Group and the Company during the year ended 30 November 2024 are set out in the consolidated statement of changes in equity on

286、pages 65 to 66 and in Note 24(a)to the consolidated financial statements respectively.42MINDTELL TECHNOLOGY LIMITEDREPORT OF THE DIRECTORS董事會報告 本公司之可供分派儲備於二零二四年十一月三十日，本公司可供分派予本公司股東之儲備約為馬幣1,100,000元。購買、出售或贖回上市證劵概無本公司或其任何附屬公司於截至二零二四年十一月三十日止年度購買、出售或贖回本公司任何上市證券。優先購買權根據章程細則或開曼群島（本公司註冊成立所在司法權區）法律，並無規定本公司須

287、按比例向其現有股東發售股份之優先購買權條文。購股權計劃本公司於二零一八年九月十九日有條件地採納一項購股權計劃（購股權計劃）。購股權計劃旨在向合資格人士（包括本集團之董事、僱員、供應商、客戶及顧問）（定義見購股權計劃）授出購股權以認購本公司股份（購股權），作為彼等對本集團作出貢獻之獎勵或回報。根據GEM上市規則授予本公司關連人士購股權的規定，於任何十二個月期間，因根據購股權計劃及本集團任何其他購股權計劃向每名參與人士授出的購股權（包括已行使或尚未行使的購股權）獲行使而已發行及可能發行的股份總數，不得超過當時本公司已發行股本的1%，並且超出上述限額的進一步授予須經股東大會批準。DISTRIBUTA

288、BLE RESERVES OF THE COMPANYAs at 30 November 2024,the Companys reserves available for distribution to the shareholders of the Company amounted to approximately RM1.1 million.PURCHASE,SALE OR REDEMPTION OF LISTED SECURITIESNone of the Company or any of its subsidiaries purchased,sold or redeemed any

289、of the Companys listed securities during the year ended 30 November 2024.PRE-EMPTIVE RIGHTSThere is no provisions for pre-emptive rights under the Articles or the laws of the Cayman Islands,the jurisdiction in which the Company was incorporated,which would oblige the Company to offer shares on a pro

290、-rata basis to its existing shareholders of the Company.SHARE OPTION SCHEMEThe Company conditionally adopted a share option scheme(the“Share Option Scheme”)on 19 September 2018.The purpose of the Share Option Scheme is to grant an option to subscribe for shares of the Company(the“Option”)to eligible

291、 persons as defined in the Share Option Scheme(including,inter alia,directors,employees,suppliers,customers and consultants of the Group)as incentives or rewards for their contribution to the Group.Subject to rules on grant of options to connected persons of the Company under the GEM Listing Rules,t

292、he total number of Shares issued and which may fall to be issued upon exercise of the options granted under the Share Option Scheme and any other share option scheme of our Group(including both exercised or outstanding options)to each participant in any 12-month period shall not exceed 1%of the issu

293、ed share capital of the Company for the time being,and any further grant exceeding the said limit shall be subject to shareholders approval at general meeting.432024 ANNUAL REPORT 年報REPORT OF THE DIRECTORS董事會報告 購股權計劃（續）購股權計劃下每股股份的行使價將由董事釐定，惟不得低於以下各項中的最高者：(i)建議授予當日（須為營業日）聯交所每日報價表中所列股份的收市價；(ii)緊接建議授予日

294、期前五個營業日，聯交所每日報價表中所列股份的平均收市價；及(iii)股份面值。除非獲取消或修訂，否則購股權計劃將自其採納日期（二零一八年九月十九日）起計10年內一直有效，有效期至二零二八年九月十八日。自採納購股權計劃日期及直至二零二四年十一月三十日，本公司並無授出購股權。於截至二零二四年十一月三十日止年度年初及年末以及截至本年報日期，本公司根據購股權計劃有39,000,000股可供發行之股份（佔於採納購股權計劃日期本公司現有已發行股本之10%）。購股權可於授出之日起21日內獲接納。接納時須支付合共1.00港元。除董事決定外，並無可予行使前的最短持有期限。有關購股權計劃之詳情載列於招股章程 法定

295、及一般資料 一節 購股權計劃 一段。除購股權計劃外，本公司並無採納任何其他股份計劃。股票掛鈎協議除於上文 購股權計劃 一段所披露之購股權計劃外，本公司於截至二零二四年十一月三十日止年度並無訂立或於年末存續(i)將或可能導致本公司發行股份或(ii)要求本公司訂立任何將或可能導致本公司發行股份之股票掛鈎協議。SHARE OPTION SCHEME(CONTINUED)The exercise price per Share under the Share Option Scheme will be a price determined by the Directors but shall not

296、be less than the highest of(i)the closing price of the Shares as stated in the Stock Exchanges daily quotations sheet on the date of the offer of grant,which must be a business day;(ii)the average closing price of the Shares as stated in the Stock Exchanges daily quotations for the five business day

297、s immediately preceding the date of the offer of grant;and(iii)the nominal value of a Share.Unless otherwise cancelled or amended,the Share Option Scheme will remain in force for a period of 10 years from the date of its adoption on 19 September 2018,which shall expire on 18 September 2028.Since the

298、 adoption of the Share Option Scheme and up to 30 November 2024,no Option has been granted by the Company.At the beginning and the end of the year ended 30 November 2024 and as of the date of this annual report,the Company had 39,000,000 shares available for issue under the Share Option Scheme(repre

299、senting 10%of the existing issued share capital of the Company as at the date of the adoption of the Share Option Scheme).An option may be accepted within 21 days from the date of offer.A sum of HK$1.00 shall be payable on acceptance.Unless determined by the Directors otherwise,there is no minimum h

300、olding period before it can be exercised.Details of the Share Option Scheme are set out in the paragraph headed“Share Option Scheme”of the appendix headed“Statutory and General Information”of the Prospectus.Save for the Share Option Scheme,the Company has not adopted any other share scheme.EQUITY-LI

301、NKED AGREEMENTSSave and except for the Share Option Scheme as disclosed in the paragraph headed“Share Option Scheme”above,no equity-linked agreement that(i)will or may result in the Company issuing shares or(ii)requires the Company enter into any agreement that will or may result in the Company issu

302、ing shares,was entered into by the Company during the year ended 30 November 2024 or subsisted at the end of the year.44MINDTELL TECHNOLOGY LIMITEDREPORT OF THE DIRECTORS董事會報告 DONATIONDuring the year ended 30 November 2024,the Group did not make any charitable donations(2023:Nil).DIRECTORSThe Direct

303、ors of the Company during the year ended 30 November 2024 and up to the date of this annual report are as follows:Executive DirectorsMr.Chong Yee Ping(Chairman and Chief Executive Officer)Non-executive DirectorsMr.Siah Jiin ShyangMr.Lam PangIndependent Non-executive DirectorsDato Yeong Kok HeeMr.Sie

304、w Kin MengMs.Lau Meng HongDIRECTORSBiographies of the Directors are set out in the section headed“Biographies of Directors and Senior Management”of this annual report.Pursuant to the Articles,one-third of the Directors for the time being(or if their number is not a multiple of three,then the number

305、nearest to but not less than one-third)shall retire from office by rotation at each annual general meeting,provided that every Director shall be subject to retirement at an annual general meeting at least once every three years.捐款於截至二零二四年十一月三十日止年度，本集團並無作出任何慈善捐款（二零二三年：無）。董事於截至二零二四年十一月三十日止年度及直至本年報日期，本

306、公司董事如下：執行董事鍾宜斌先生（主席兼行政總裁）非執行董事謝錦祥先生林鵬先生獨立非執行董事拿督楊國喜蕭劍明先生劉鳴鳳女士董事有關董事之簡介載於本年報 董事及高級管理層簡介 一節。根據章程細則，當時三分之一董事（如數目非三之倍數，則取最接近之數，但不得少於三分之一）應輪席退任，惟各董事須最少每三年於股東週年大會輪席退任一次。452024 ANNUAL REPORT 年報REPORT OF THE DIRECTORS董事會報告 董事之服務合約各執行董事已與本公司訂立服務合約，初步為期三年，自上市日期起生效，除非及直至其中一方向另一方發出不少於三個月事先書面通知終止合約，惟須遵守服務合約所載之終止

307、條文及章程細則。各非執行董事及獨立非執行董事已與本公司訂立委任函，為期三年，自上市日期起生效，可由其中一方發出三個月書面通知予另一方予以終止。概無建議於應屆股東週年大會上重選之董事與本公司訂立於一年內不作補償（法定補償除外）而可予以終止之服務合約。獨立性之確認本公司已接獲各獨立非執行董事根據GEM上市規則第5.09條之獨立性確認函，並認為全體獨立非執行董事屬獨立。董事及五名最高薪酬人士之薪酬政策及酬金董事及五名最高薪酬人士之酬金詳情載於綜合財務報表附註7及8。本集團員工的薪酬政策由董事根據員工的個人表現、資歷和能力制定。董事的薪酬由薪酬委員會建議，並經董事會考慮本公司的經營業績、個人表現及市場

308、上可供比較的薪酬後釐定。DIRECTORS SERVICE CONTRACTSEach of the executive Directors has entered into a service contract with the Company for an initial term of three years commencing from the Listing Date and shall continue thereafter unless and until terminated by not less than three months notice in writing se

309、rved by either party on the other and is subject to termination provisions therein and in the Articles.Each of the non-executive Directors and independent non-executive Directors has entered into a letter of appointment with the Company for a term of three years commencing from the Listing Date whic

310、h may be terminated by either party by giving three months written notice.None of the Directors who are proposed for re-election at the forthcoming annual general meeting has a service contract with the Company which is not determinable within one year without payment of compensation,other than stat

311、utory compensation.CONFIRMATION OF INDEPENDENCEThe Company has received from each of the independent non-executive Directors a confirmation of independence pursuant to rule 5.09 of the GEM Listing Rules and considers all the independent non-executive Directors to be independent.EMOLUMENT POLICY,REMU

312、NERATION OF DIRECTORS AND FIVE INDIVIDUALS WITH HIGHEST EMOLUMENTSDetails of the emolument of the Directors and five individuals with highest emoluments are set out in Notes 7 and 8 to the consolidated financial statements.The emolument policy for the employees of the Group is stipulated by the Dire

313、ctors on the basis of the employees individual performance,qualifications and competence.The emoluments of the Directors are recommended by the remuneration committee and determined by the Board,having regard to the Companys operating results,individual performance and market comparables.46MINDTELL

314、TECHNOLOGY LIMITEDREPORT OF THE DIRECTORS董事會報告 控股股東或董事於重大交易、安排及合約之權益除本年報所披露者外，本公司或其任何附屬公司概無參與訂立與本集團業務有關，而董事或與彼有關連之實體或本公司或其任何附屬公司之控股股東於當中直接或間接擁有重大權益，於截至二零二四年十一月三十日止年度內任何時間或年末仍然有效之重大交易、安排或合約。獲準許之彌償條文根據章程細則，每名董事於其執行職責或其他方面與此有關之情況下可能蒙受或產生之所有損失或責任，有權獲得從本公司資產中撥付彌償，惟該彌償不延伸至任何與董事欺詐或不誠實有關之事宜。自二零一九年二月起，本公司已為董

315、事投購董事責任保險，為董事提供合適保障。企業管治董事會認為，除於上文偏離企業管治守則之守則條文第C.2.1條外，本公司已達到GEM上市規則附錄C1所載企業管治守則所載及企業管治報告之守則條文。本公司採納之主要企業管治常規之報告載於本年報 企業管治報告 一節。CONTROLLING SHAREHOLDERS OR DIRECTORS INTERESTS IN SIGNIFICANT TRANSACTIONS,ARRANGEMENTS AND CONTRACTS OF SIGNIFICANCESave as disclosed in this annual report,no transactio

316、n,arrangement or contracts of significance in relation to the Groups business to which the Company or any of its subsidiaries was a party and in which a Director of the Company or an entity associated with him/her or a controlling shareholder of the Company or any of its subsidiaries has or had a ma

317、terial interest,whether directly or indirectly,subsisted at any time during or at the end of the year ended 30 November 2024.PERMITTED INDEMNITY PROVISIONSPursuant to the Articles,every Director is entitled to be indemnified out of the assets of the Company against all losses or liabilities which he

318、/she may sustain or incur in or about execution of duties of his/her office or otherwise in relation thereto provided that such indemnity shall not extend to any matter in respect of fraud or dishonesty committed by the Director.The Company has taken out and maintained directors liability insurance

319、since February 2019,which provides appropriate cover for the Directors.CORPORATE GOVERNANCEThe Board is of the view that save and except for the deviations from code provision C.2.1 of the CG Code,the Company has met the code provisions set out in the CG Code and Corporate Governance Report containe

320、d in Appendix C1 to the GEM Listing Rules.A report on the principal corporate governance practices adopted by the Company is set out in the section headed“Corporate Governance Report”of this annual report.472024 ANNUAL REPORT 年報REPORT OF THE DIRECTORS董事會報告 環境保護本集團知悉其業務活動保護環境之責任。本集團致力符合有關環境保護之法律及法規，並

321、於員工及僱員之間鼓勵環境保護及推廣環境保護之意識。遵守相關法例及法規於截至二零二四年十一月三十日止年度，據董事所深知，本集團並無會對本集團業務及營運產生重大影響之重大違反或不遵守適用法例及法規之情況。關聯方交易有關本集團進行之關聯方交易詳情載於綜合財務報表附註27。關連交易截至二零二四年十一月三十日止年度，董事並不知悉任何關聯方交易會構成GEM上市規則項下本公司之非豁免關連交易或持續關連交易。ENVIRONMENTAL PROTECTIONThe Group recognises its responsibility to protect the environment from its bu

322、siness activities.The Group has endeavored to comply with the laws and regulations regarding environmental protection and encourages environmental protection and promotes awareness towards environmental protections among our staff and employees.COMPLIANCE WITH RELEVANT LAWS AND REGULATIONSDuring the

323、 year ended 30 November 2024,to the best of knowledge of the Directors,there was no material breach of or non-compliance with the applicable laws and regulations by the Group that has a significant impact on the businesses and operations of the Group.RELATED PARTY TRANSACTIONSDetails of the related

324、party transactions undertaken by the Group are set out in Note 27 to the consolidated financial statements.CONNECTED TRANSACTIONSDuring the year ended 30 November 2024,the Directors are not aware of any related party transactions which constituted a non-exempt connected transaction or continuing con

325、nected transaction of the Company under the GEM Listing Rules.48MINDTELL TECHNOLOGY LIMITEDREPORT OF THE DIRECTORS董事會報告 董事及主要行政人員於本公司及其相聯法團之股份、相關股份及債券之權益及淡倉於二零二四年十一月三十日，董事及本公司主要行政人員於本公司及其相聯法團（定義見香港法例第571章證券及期貨條例（證券及期貨條例）第XV部）之股份、相關股份及債券中，擁有(a)須根據證券及期貨條例第XV部第7及8分部知會本公司於聯交所之權益或淡倉；或(b)本公司根據證券及期貨條例第352條

326、須登記於該條所指之登記冊內之權益或淡倉；或(c)或根據GEM上市規則第5.46至5.68條須知會本公司及聯交所之權益或淡倉如下：於本公司股份或相關股份之好倉：DIRECTORS AND CHIEF EXECUTIVES INTERESTS AND SHORT POSITIONS IN THE SHARES,UNDERLYING SHARES AND DEBENTURES OF THE COMPANY AND ITS ASSOCIATED CORPORATIONSAs at 30 November 2024,the interests and short positions of the Dir

327、ectors and chief executive of the Company in the Shares,underlying Shares and debentures of the Company and its associated corporations(within the meaning of Part XV of the Securities and Futures Ordinance(Chapter 571 of the Laws of Hong Kong)(the“SFO”),which were required(a)to be notified to the Co

328、mpany and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO;or(b)pursuant to Section 352 of the SFO,to be recorded in the register referred therein;or(c)pursuant to Rules 5.46 to 5.68 of the GEM Listing Rules to be notified to the Company and the Stock Exchange,were as follows:L

329、ong position in the shares or underlying shares of the Company:Name of DirectorsCapacity and nature of interestNumber of shares interested(Note 2)Percentage of the Companys issued share capital董事姓名身份及權益性質擁有權益之股份數目（附註2）佔本公司已發行股本百分比Mr.Chong Yee Ping(Note 1)Interests of controlled corporation and perso

330、n acting in concert196,560,000(L)50.4%鍾宜斌先生（附註1）受控法團權益及一致行動人士Mr.Siah Jiin Shyang(Note 1)Interests of controlled corporation and person acting in concert196,560,000(L)50.4%謝錦祥先生（附註1）受控法團權益及一致行動人士Mr.Lam PangBeneficial owner38,220,000(L)9.8%林鵬先生實益擁有人492024 ANNUAL REPORT 年報REPORT OF THE DIRECTORS董事會報告 董

331、事及主要行政人員於本公司及其相聯法團之股份、相關股份及債券之權益及淡倉（續）於本公司股份或相關股份之好倉：（續）附註：(1)Delicate Edge Limited由鍾宜斌先生全資實益擁有，而King Nordic Limited由謝錦祥先生全資實益擁有。Delicate Edge Limited及King Nordic Limited各自持有98,280,000股股份，佔本公司已發行股本總額25.2%。誠如鍾宜斌先生及謝錦祥先生書面確認，彼等為一致行動人士（具香港公司收購及合併守則（收購守則）項下賦予該詞之涵義）。因此，根據證券及期貨條例，鍾宜斌先生、謝錦祥先生、Delicate Edge

332、 Limited及King Nordic Limited各自被視為於Delicate Edge Limited及King Nordic Limited合共持有之196,560,000股股份中擁有權益。(2)字母 L 指本公司股份中之好倉。除上文所披露者外，於二零二四年十一月三十日，概無董事及本公司主要行政人員及或其各自之聯繫人於本公司及或其任何相聯法團（定義見證券及期貨條例第XV部）之股份、相關股份及債券中擁有須根據證券及期貨條例第352條須由本公司登記於該條所指之登記冊內之任何權益或淡倉，或根據證券及期貨條例第XV部或GEM上市規則須知會本公司及聯交所之權益或淡倉。董事購入股份或債券之權利除

333、於上文 董事及主要行政人員於本公司及其相聯法團之股份、相關股份及債券之權益及淡倉 及 購股權計劃 兩節所披露者外，截至二零二四年十一月三十日止年度內任何時間，本公司或其任何附屬公司或其相聯法團均無訂立任何安排，使董事及本公司主要行政人員（包括其各自之配偶及未滿18歲之子女）通過購入本公司或其任何相聯法團之股份或相關股份或債券之方式獲得利益。DIRECTORS AND CHIEF EXECUTIVES INTERESTS AND SHORT POSITIONS IN THE SHARES,UNDERLYING SHARES AND DEBENTURES OF THE COMPANY AND ITS ASSOCIATED CORPORATIONS(continued)Long position in the shares or underlying shares of the Company: