医思健康2021/22年报

Key Milestones主要里程碑2Financial Highlights and Five Year Summary財務摘要及五年概要4Geographical Coverage地域覆蓋6Chairman’s Statement主席報告7Biography of Directors and Senior Management董事及高級管理人員簡歷11Management Discussion and Analysis管理層討論及分析22Sustainability Approach可持續發展方針48Awards and Recognitions獎項及嘉許51Co-Owners持股管理人53Investor Relations Report投資者關係報告56Corporate Governance Report企業管治報告59Report of the Directors董事會報告72Independent Auditor’s Report獨立核數師報告103Consolidated Statement of Profit or Loss綜合損益表112Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表113Consolidated Statement of Financial Position綜合財務狀況表114Consolidated Statement of Changes In Equity綜合權益變動表116Consolidated Cash Flow Statement綜合現金流量表117Notes to the Financial Statements財務報表附註120Corporate Information公司資料274Definitions釋義276Contents 目錄This Annual Report is printed on environmentally friendly paper本年度報告以環保紙張印刷 EC Healthcare Annual Report 2021/222Key Milestones主要里程碑Appoint Ms. Wong Ka Ki Ada as Executive Director, Chief Strategy Officer & Chief Investment Officer 委任王家琦女士為執行董事、首席策略總監及首席投資總監Acquire 70% issued share capital of Premier Medical Group (BVI) Limited which operates five medical service centres收購進匯醫務中心（運營五個醫療專科服務中心）的70%已發行股本Appoint Mr. Lu Lyn Wade Leslie as Executive Director and Co-CEO 委任呂聯煒先生為執行董事兼聯席行政總裁Acquire 55% issued share capital of Bayley & Jackson Dental Surgeons Limited which operates seven dental clinics收購庇利積臣牙科醫務所有限公司（運營七間牙科診所）的55%已發行股本2021NOV十一月2021NOV十一月2021SEP九月2021AUG八月2021APR四月2021APR四月Introduce Executive Vice-Chairman and Chief Executive Officer of New World Development Company Limited (stock code: 17), Dr. Cheng Chi Kong, Adrian JP, and Aspex Management as strategic shareholders引入新世界發展有限公司（股份編號：17）的執 行 副 主 席 兼 行 政 總 裁 鄭 志 剛 博 士JP及Aspex Management為策略股東Acquire 51% shares of Physiotherapy Centre收購物理治療中心的51%股份 醫思健康 年度報告 2021/223Key Milestones主要里程碑2022FEB二月2021AUG八月2021JUN六月2021JUL七月2021JUN六月2021MAY五月2022MAR三月Acquire 51% equity interests of King Equity, Eternal Harvest, HKVIC and Crown Leader which operate two veterinary hospitals and veterinary imaging centres收購亨潤、溢豐、香港獸醫影像中心及鋒冠（經營兩家獸醫醫院及獸醫影像中心）的51%股權Include in MSCI Hong Kong Small Cap Index獲納入MSCI香港小型股指數Strategic Collaboration Memorandum with China Medical System (Stock Code: 867)與康哲藥業（股份代號：867）訂立戰略合作備忘錄Acquire of 51% issued share capital of Animal Medical Centre收購動物醫療中心51%已發行股本Strategic collaboration Memorandum with Prenetics Limited與Prenetics Limited訂立戰略合作備忘綠Acquire entire healthcare portfolio of HKR International Limited (stock code: 480)收購香港興業集團有限公司（股份編號：480）旗下全部醫療健康業務Include in 8 index series of the Hang Seng Composite Index and included as an eligible stock of the Shenzhen-Hong Kong Stock Connect 獲納入恆生綜合指數的8個指數系列及獲納入深港通的合資格股份 EC Healthcare Annual Report 2021/224Financial Highlights and Five Year Summary財務摘要及五年概要Year ended 31 March截至三月三十一日止年度202220212020(8)20192018二零二二年二零二一年二零二零年(8)二零一九年二零一八年HK$’000HK$’000HK$’ 000HK$’ 000HK$’ 000千港元千港元千港元千港元千港元Revenue收入2,919,5002,080,4031,948,5011,852,4521,307,639EBITDA(1)息稅折舊及攤銷前 之盈利(1)536,364397,354460,414502,552368,342Profit before tax 除稅前溢利321,411265,896360,523450,080330,154Profit for the year 年內溢利270,503225,593310,272384,505278,136Profit attributable to owners of the Company本公司擁有人應佔 溢利197,501192,865286,576361,106279,224 Basic earnings per share (HK cents)每股基本盈利（港仙）17.118.829.136.728.5 As at 31 March於三月三十一日202220212020(8)20192018二零二二年二零二一年二零二零年(8)二零一九年二零一八年HK$’000HK$’000HK$’ 000HK$’ 000HK$’ 000千港元千港元千港元千港元千港元Total assets資產總值4,860,6083,790,4812,555,2692,346,9841,982,981Total liabilities負債總額2,510,0522,159,6951,385,7361,181,0871,145,467Net assets資產淨值2,350,5561,630,7861,169,5331,165,897837,514 Financial Metrics財務指標EBITDA Margin(2)息稅折舊及攤銷前 之盈利率(2)18.4%19.1%23.6%27.1%28.1%Net profit margin(3)淨溢利率(3)9.3%10.8%15.9%20.8%21.3%Current ratio(4)流動比率(4)1.11x1.07x0.98x1.25x1.24xQuick ratio(5)速動比率(5)1.04x1.04x0.93x1.20x1.21xReturn on equity(6)股本回報率(6)11.5%13.8%26.5%33.0%33.2%Return on average total assets(7)平均總資產回報率(7)6.3%7.1%12.7%17.8%17.5%Dividend per share (HK cents)每股股息（港仙）14.415.923.035.027.0 醫思健康 年度報告 2021/225Financial Highlights and Five Year Summary財務摘要及五年概要附註：1. 息稅折舊及攤銷前之盈利等於未計利息、稅項、自有物業、廠房及設備折舊及攤銷前的盈利。息稅折舊及攤銷前之盈利並非香港財務報告準則下的標準計量方法。本公司管理層認為，息稅折舊及攤銷前之盈利作為本集團業務所得經營現金流的代表，為投資者提供有用的補充資料，以評估本集團的表現。下表載列於所示期間息稅折舊及攤銷前之盈利與除稅前溢利的對賬：2. 息稅折舊及攤銷前之盈利率等於財政年度內未計利息、稅項、自有物業、廠房及設備折舊及攤銷前的盈利除以總收入。3. 淨溢利率等於年內溢利除以同期的收入。4. 流動比率等於財政年度末的流動資產除以流動負債。5. 速動比率等於財政年度末的流動資產減存貨除以流動負債。6. 股本回報率等於年內溢利除以財政年度的權益總額之年末結餘。7. 平均總資產回報率等於年內溢利除以財政年度的資產總值之年初及年末結餘之算術平均數。8. 本集團已於二零一九年四月一日使用經修訂追溯法首次應用香港財務報告準則第16號租賃。因此，截至 二 零 一 七 年、二 零 一 八 年 及 二 零 一 九 年 三 月三十一日止各年度的數字並無重列，故可能無法比較。Notes:1. EBITDA equals earnings before interests, taxation, depreciation-owned property, plant and equipment and amortisation. EBITDA is not a standard measure under HKFRS. The Company’s management believes that EBITDA, as a proxy of operating cash