Content 目錄2E. Bon Holdings Limited Annual Report 2021/22Financial Highlights I 財務摘要Corporate Information I 公司資料Group Structure I 集團架構Chairman’s Statement I 主席報告書Management Discussion and Analysis I 管理層討論與分析Directors’ Report I 董事報告Corporate Governance Report I 企業管治報告Environmental, Social and Governance Report I 環境、社會及管治報告Independent Auditor’s Report I 獨立核數師報告Consolidated Statement of Comprehensive Income I 綜合全面收益表Consolidated Statement of Financial Position I 綜合財務狀況表Consolidated Statement of Changes in Equity I 綜合權益變動表Consolidated Statement of Cash Flows I 綜合現金流量表Notes to the Consolidated Financial Statements I 綜合財務報表附註Five-Year Financial Summary I 五年財務摘要3467916336497107109111113114190 Financial Highlights 財務摘要Annual results for the year ended 31 March 2022 截至二零二二年三月三十一日止年度之全年業績3怡邦行控股有限公司2021/22年年報Annual results for the year ended 31 March 2022截至二零二二年三月三十一日止年度之全年業績• Revenue• 收益HK$494.6 million494.6百萬港元• Profit before income tax• 除所得稅前溢利HK$15.6 million15.6百萬港元• Shareholders’ fund as at 31 March 2022• 於二零二二年三月三十一日股東資金HK$470.5 million470.5百萬港元• Basic earnings per share• 每股基本溢利HK1.98 cents1.98港仙20222021二零二二年二零二一年Revenue (HK$’000)收益（ 千港元）494,592422,454Operating profit (HK$’000)經營溢利（千港元）19,15816,741Profit before income tax (HK$’000)除所得稅前溢利（千港元）15,58212,595Profit attributable to shareholders (HK$’000)股東應佔溢利（千港元）11,89410,769Basic earnings per share (HK cents)每股基本溢利（港仙）1.981.79Interim dividend per share declared and paid (HK cents)已宣派及支付每股中期股息（港仙）0.50.5Proposed final dividend per share (HK cents)建議每股末期股息（港仙）10.5Net asset value (HK$’000)資產淨值（千港元）470,521461,232 Corporate Information 公司資料4E. Bon Holdings Limited Annual Report 2021/22REMUNERATION COMMITTEE薪酬委員會Mr. Wong Wah, Dominic (Chairman)Mr. Lau Shiu SunMr. Wan Sze Chung黃華先生（主席）劉紹新先生溫思聰先生COMPANY SECRETARY公司秘書Mr. Yu Chi Wah, CPA俞志燁先生, CPAAUDITOR核數師PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22nd Floor Prince’s BuildingCentralHong Kong羅兵咸永道會計師事務所執業會計師註冊公共利益實體核數師香港中環太子大廈22樓AUTHORISED REPRESENTATIVES授權代表Mr. Tse Hon Kit, KevinMr. Yu Chi Wah, CPA謝漢傑先生俞志燁先生, CPACAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE開曼群島股份過戶登記總處Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586 Gardenia CourtCamana Bay Grand CaymanKY1-1100, Cayman IslandsREGISTERED OFFICE註冊辦事處Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS總辦事處及主要營業地點16th–18th FloorsFirst Commercial Building33 Leighton RoadCauseway BayHong Kong香港銅鑼灣禮頓道33號第一商業大廈16–18樓AUDIT COMMITTEE審核委員會Mr. Wan Sze Chung (Chairman)Dr. Luk Wang KwongMr. Wong Wah, Dominic溫思聰先生（主席）陸宏廣博士黃華先生NOMINATION COMMITTEE提名委員會Mr. Wong Wah, Dominic (Chairman)Mr. Tse Sun Fat, HenryMr. Wan Sze Chung黃華先生（主席）謝新法先生溫思聰先生 5怡邦行控股有限公司2021/22年年報HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE香港股份過戶登記分處Tricor Abacus LimitedLevel 54, Hopewell Centre183 Queen’s Road EastHong KongThe address will be changedto the following on or after15 August 2022:17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong卓佳雅柏勤有限公司香港皇后大道東183號合和中心54樓地址將於二零二二年八月十五日或之後更改為：香港夏道16號遠東金融中心17樓LEGAL ADVISERS ON HONG KONG LAW香港法律之法律顧問Pang, Wan & Choi, SolicitorsRoom 1405, 14th FloorChina Insurance Group Building141 Des Voeux Road CentralHong Kong彭溫蔡律師行香港德輔道中141號中保集團大廈14樓1405室PRINCIPAL BANKERS主要往來銀行– Fubon Bank (Hong Kong) Limited 富邦銀行（香港）有限公司– The Hongkong and Shanghai Banking Corporation Limited 香港上海滙豐銀行有限公司– Nanyang Commercial Bank Limited 南洋商業銀行有限公司 Group Structure 集團架構6E. Bon Holdings Limited Annual Report 2021/22 Chairman’s Statement 主席報告書7怡邦行控股有限公司2021/22年年報各位股東：本人欣然提呈截至二零二二年三月三十一日止年度之年報 。二零二一╱二零二二財政年度既複雜又充滿挑戰。於過去一年，2019冠狀病毒病（「COVID-19」）疫情改變了我們生活上的各個層面，擾亂了日常的生活方式及業務模式。隨著第五波疫情於二零二二年第一季度受控 ，市場情緒逐步緩慢改善。然而 ，由於Omicron變異病毒株BA.4及BA.5日後可能進一步爆發存在不確定性，以及嚴格的防控措施（例如執行社交距離、圍封感染地區、關閉特定公共場所 、強制住院隔離及其他旅遊限制等）可能恢復，深受病毒衝擊的本港市場將緩緩復元。此外，由於地緣政治 、軍事衝突及經貿制裁造成的全球前境不明，導致大宗商品、石油及天然氣價格上漲，引發全球性通脹及加息，進而打擊各地消費者信心及市場情緒。於中華人民共和國，因應Omicron病毒而於主要城市執行的嚴格靜態管理打亂物流鏈運作，導致二零二二年第二季度國內生產總值下滑，拖累二零二二年國內生產總值增長。於香港，在二零二二年五月爆發第五波2019冠狀病毒病後，二零二二年實質本地生產總值增長預測下調至1%至2%。政府啟動新一輪的二零二二年消費券計劃，連同二零二二年保就業計劃及臨時失業支援計劃，將為香港的零售、餐飲市場創造更多的消費需求，促進於二零二二年下半年香港經濟的復蘇。在香港 ，最嚴峻的第五波Omicron病毒疫情中，社交距離的限制妨礙潛在買家置業，致使二零二二年第一季度的住宅市場按季下跌。疫情已於四月初得到控制且此後趨於平緩。交易量於二零二二年五月觸底回升。Dear Shareholders,I am pleased to present the annual report for the year ended 31 March 2022.The 2021/2022 financial year was full of complications and challenges. The coronavirus disease 2019 (the “COVID-19”) pandemic has shaped many aspects of our lives this past year and disrupted our usual way of life and the way we did business. With the fifth wave of the pandemic under control in the first quarter of 2022, the market sentiment has shown gradual but slow improvement since then.Nevertheless, any recovery from the virus-hit market would likely be slow due to the uncertainty of any future further outbreak of new strains of BA.4 and BA.5