佳明集团控股2021/22 年报

1佳明集團控股有限公司 2021/22年報 CONTENTS目錄 Corporate Information公司資料2Financial Highlights財務摘要4Five-Year Financial Summary五年財務概要5Chairman’s Statement主席報告6Management Discussion and Analysis管理層討論及分析11Report of the Directors董事會報告15Biographies of the Directors and Senior Management董事及高級管理層履歷29Corporate Governance Report企業管治報告36Independent Auditor’s Report獨立核數師報告50Consolidated Statement of Profit or Loss綜合損益表58Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表59Consolidated Statement of Financial Position綜合財務狀況表60Consolidated Statement of Changes in Equity綜合權益變動表62Consolidated Cash Flow Statement綜合現金流量表63Notes to the Financial Statements財務報表附註65Particulars of Properties Held by the Group本集團所持有物業資料159 CONTENTS目錄 2GRAND MING GROUP HOLDINGS LIMITED ANNUAL REPORT 2021/22 CORPORATE INFORMATION公司資料 董事會執行董事陳孔明先生（主席）劉志華先生袁英偉先生關永和先生獨立非執行董事徐家華先生簡友和先生莫貴標先生李宗燿先生董事委員會審核委員會莫貴標先生（主席）徐家華先生簡友和先生李宗燿先生薪酬委員會徐家華先生（主席）簡友和先生莫貴標先生李宗燿先生提名委員會簡友和先生（主席）徐家華先生莫貴標先生李宗燿先生授權代表陳孔明先生劉志華先生公司秘書梁偉泉先生，HKICPA, FCCA, HKACG, ACG註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman IslandsBOARD OF DIRECTORSExecutive DirectorsMr. Chan Hung Ming (Chairman)Mr. Lau Chi WahMr. Yuen Ying WaiMr. Kwan Wing WoIndependent Non-Executive DirectorsMr. Tsui Ka WahMr. Kan Yau WoMr. Mok Kwai Pui BillMr. Lee Chung Yiu JohnnyCOMMITTEES OF THE BOARDAudit CommitteeMr. Mok Kwai Pui Bill (Chairperson)Mr. Tsui Ka WahMr. Kan Yau WoMr. Lee Chung Yiu JohnnyRemuneration CommitteeMr. Tsui Ka Wah (Chairperson)Mr. Kan Yau WoMr. Mok Kwai Pui BillMr. Lee Chung Yiu JohnnyNomination CommitteeMr. Kan Yau Wo (Chairperson)Mr. Tsui Ka WahMr. Mok Kwai Pui BillMr. Lee Chung Yiu JohnnyAUTHORISED REPRESENTATIVESMr. Chan Hung MingMr. Lau Chi WahCOMPANY SECRETARYMr. Leung Wai Chuen, HKICPA, FCCA, HKACG, ACGREGISTERED OFFICECricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands CORPORATE INFORMATION公司資料 3佳明集團控股有限公司 2021/22年報 CORPORATE INFORMATION (Continued)公司資料（續） 香港總部及主要營業地點 香港九龍尖沙咀漆咸道南39號鐵路大廈22樓主要股份過戶登記處 Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands股份過戶登記處香港分處 卓佳證券登記有限公司香港皇后大道東183號合和中心54樓香港法律顧問鍾氏律師事務所（與德恒律師事務所聯營）核數師香港立信德豪會計師事務所有限公司主要往來銀行大新銀行有限公司大華銀行香港分行股份代號1271公司網址www.grandming.com.hkHEADQUARTER AND PRINCIPAL PLACE OF BUSINESS IN HONG KONG22/F, Railway Plaza, No. 39 Chatham Road SouthTsim Sha Tsui, Kowloon, Hong KongPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman IslandsBRANCH SHARE REGISTRAR AND TRANSFER OFFICE IN HONG KONGTricor Investor Services LimitedLevel 54, Hopewell Centre, 183 Queen’s Road EastWanchai, Hong KongHONG KONG LEGAL ADVISORChungs Lawyers (in association with DeHeng Law Offices)AUDITORBDO LimitedPRINCIPAL BANKERSDah Sing Bank, LimitedUnited Overseas Bank Limited, Hong Kong OfficeSTOCK CODE1271COMPANY WEBSITEwww.grandming.com.hk 4GRAND MING GROUP HOLDINGS LIMITED ANNUAL REPORT 2021/22 FINANCIAL HIGHLIGHTS財務摘要 附註：(i) 基礎（虧損）╱溢利乃年內溢利撇除投資物業之公平值變動(ii) 資本負債比率指總計息借款除以股東權益再乘以100%(iii) 淨資本負債比率指扣除現金及銀行結餘之總計息借款除以股東權益再乘以100%Note20222021202020192018附註二零二二年二零二一年二零二零年二零一九年二零一八年Revenue (HK$’000)收益（千港元）a. Constructiona.建築395,5211,133,711497,147264,9181,274,528b. Property leasingb.物業租賃200,687164,674139,835157,460149,405c. Property developmentc.物業發展221,659194,000265,614191,032–817,8671,492,385902,596613,4101,423,933Profit from operations (HK$’000)經營溢利（千港元）85,579249,466110,600230,585234,959Operating (loss)/profit excluding change in fair value of investment properties撇除投資物業公平值 變動之經營（虧損）╱ 溢利(7,135)248,077120,944211,166234,464Change in fair value of investment properties投資物業公平值變動92,7141,389(10,344)19,419495Underlying (loss)/profit (HK$’000)基礎（虧損）╱溢利（千港元）(i)(75,167)147,64644,173129,581171,292Dividends (HK$’000)股息（千港元）397,472113,564411,66769,55869,558Current ratio流動比率0.630.841.452.623.79Gearing ratio資本負債比率(ii)230.9%161.6%177.4%141.1%129.7%Net gearing ratio淨資本負債比率(iii)198.1%116.4%85.7%135.3%116.0%Return on equity股本回報0.8%6.0%1.4%5.3%6.2%Note:(i) Underlying (loss)/profit is arrived at by excluding the effect of changes in fair value of investment properties from profit for the year(ii) Gearing ratio represents total interest-bearing borrowings divided by shareholders’ equity and multiplied by 100%(iii) Net gearing ratio represents total interest-bearing borrowings net of cash and bank balances, divided by shareholders’ equity and multiplied by 100% FINANCIAL HIGHLIGHTS財務摘要 5佳明集團控股有限公司 2021/22年報 FIVE-YEAR FINANCIAL SUMMARY五年財務概要 20222021202020192018二零二二年二零二一年二零二零年二零一九年二零一八年HK$’000HK$’000HK$’000HK$’000HK$’000千港元千港元千港元千港元千港元RESULTS業績For the year ended 31 March截至三月三十一日止年度Revenue收益817,8671,492,385902,596613,4101,423,933Profit before taxation除稅前溢利26,733187,90443,272177,114205,395Profit for the year年內溢利17,547149,03533,829149,000171,787 ASSETS AND LIABILITIES資產及負債As at 31 March於三月三十一日Total assets總資產10,673,7309,840,25