亚伦国际年报2022/2023

目 錄 Contents CORPORATE INFORMATIONFINANCIAL HIGHLIGHTSLETTER TO SHAREHOLDERSDIRECTORS AND SENIOR MANAGEMENTDIRECTORS’ REPORTCORPORATE GOVERNANCE REPORTINDEPENDENT AUDITOR’S REPORTCONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOMECONSOLIDATED STATEMENT OF FINANCIAL POSITIONCONSOLIDATED STATEMENT OF CHANGES IN EQUITYCONSOLIDATED STATEMENT OF CASH FLOWSNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTSFINANCIAL SUMMARY 財務摘要4 致股東函件5-11 董事及高級管理人員12-17 32-47 48-54 綜合損益及其他全面收益表55 綜合權益變動表58 綜合現金流量表59-60 綜合財務報告書附註61-171 財務概要172 公司資料 Corporate Information Board of Directors 張麗珍女士（主席）張樹穩先生（董事總經理）張麗斯女士張樹生博士 Executive Directors Ms. Cheung Lai Chun, Maggie(Chairman)Mr. Cheung Shu Wan(Managing Director)Ms. Cheung Lai See, SophieDr. Cheung Shu Sang, William 蔡慧璇女士黎雅明先生盧楚鏘先生（於二零二二年九月九日獲委任）盧寵茂教授（於二零二二年六月十日辭任） Independent Non-Executive Directors Ms. Choy Wai Sheun, SusanMr. Lai Ah Ming, LeonMr. Lo Chor Cheong, Colin (appointed on 9 September 2022)Professor Lo Chung Mau (resigned on 10 June 2022) Company Secretary 唐安妮女士（於二零二三年三月二十三日獲委任）黃麗蓉女士（於二零二二年十一月一日辭任） Ms. Tong On Ni (appointed on 23 March 2023)Ms. Wong Lai Yung (resigned on 1 November 2022) Authorized Representatives 張樹穩先生張麗斯女士 Mr. Cheung Shu WanMs. Cheung Lai See, Sophie Audit Committee 蔡慧璇女士*黎雅明先生盧楚鏘先生（於二零二二年九月九日獲委任）盧寵茂教授（於二零二二年六月十日辭任） Ms. Choy Wai Sheun, Susan*Mr. Lai Ah Ming, LeonMr. Lo Chor Cheong, Colin (appointed on 9 September 2022)Professor Lo Chung Mau (resigned on 10 June 2022) Nomination Committee 張麗珍女士*蔡慧璇女士黎雅明先生 Ms. Cheung Lai Chun, Maggie*Ms. Choy Wai Sheun, SusanMr. Lai Ah Ming, Leon Remuneration Committee 黎雅明先生*張麗斯女士蔡慧璇女士 Mr. Lai Ah Ming, Leon*Ms. Cheung Lai See, SophieMs. Choy Wai Sheun, Susan Auditor 德勤•關黃陳方會計師行註冊公眾利益實體核數師 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors *有關委員會的主席 *Chairman of the relevant Board Committees Allan International Holdings Limited亞倫國際集團有限公司2 公司資料 Corporate Information Legal Advisers on Bermuda Law Conyers, Dill and Pearman29th Floor One Exchange Square8 Connaught PlaceCentralHong Kong 康德明律師事務所香港中環康樂廣場8號交易廣場第一座29樓 Principal Bankers The Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank Limited 香港上海滙豐銀行有限公司恒生銀行有限公司 Share Registrars and Transfer Office Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda Hong Kong Branch Registrars andTransfer Office 卓佳標準有限公司香港夏愨道16號遠東金融中心17樓 Tricor Standard Limited17/F,Far East Finance Centre16 Harcourt RoadHong Kong Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda Head Office and Principal Place ofBusiness 香港柴灣利眾街20號柴灣中心工業大廈23樓B室電話：(852) 2103 7288傳真：(852) 2214 9357網址：www.allan.com.hk Flat B, 23/F., Chaiwan Industrial Centre20 Lee Chung Street, Chai WanHong KongTel: (852) 2103 7288Fax: (852) 2214 9357Website: www.allan.com.hk Stock Code 684 684 財務摘要 Financial Highlights *1.Inventories turnover days is equal to the average of the openingand closing inventories divided by the cost of sales and multipliedby the number of days for the year*2.Trade receivables turnover days is equal to trade receivablesdivided by the revenue and multiplied by the number of days forthe year*3.Trade Payable turnover days is equal to trade payables divided bythe cost of sales and multiplied by the number of days for the year*4.Gearing ratio is equal to the total borrowings divided by the equity*5.Return on Equity is equal to the net loss after tax for the yeardivided by the average of opening and closing equity 致股東函件 Letter to Shareholders Management Discussion And Analysis 截至二零二三年三月三十一日止年度，本集團之銷售營業額下跌47%至4億1,330萬港元（二零二二年：7億8,320萬港元）及綜合淨虧損為6,210萬港元（二零二二年：2,700萬港元）。鑑於全球不利的經營環境和本集團的銷售收入急劇下跌帶來的虧損狀況，本集團的物業、廠房及設備存在減值跡象。目前已進行減值評估，以參考資產公平值減出售成本與使用價值兩者中較高者評估可收回金額。資產賬面值超過其可收回金額的部份確認減值虧損。因此，本集團已就物業、廠房及設備作出2,490萬港元的減值撥備。二零二三年三月三十一日止年度，本 集 團 每 股 虧 損 為18.6港 仙（ 二 零 二 二 年 ：8.1港 仙 ）。 董 事 會 已 決 定 截 至 二 零 二 三 年 三月三十一日止年度不建議派發任何股息（二零二二年：中期股息每股2港仙及末期股息每股2港仙）。 For the year ended 31 March 2023, the Group’s sales turnoverd e c r e a s e d b y 4 7 % t o H K $ 4 1 3 . 3 m i l l i o n ( 2 0 2 2 : H K $ 7 8 3 . 2million) and the consolidated net loss was HK$62.1 million(2022: HK$27.0 million). In view of the adverse global businessenvironment and the loss situation of the Group brought aboutby the abrupt downturn in sales turnover, there was indicationof impairment of property, plant and equipment of the Group.An assessment for impairment was conducted to assess therecoverable amount with reference to the higher of the assets’fair value less costs to disposal and value in use. An impairmentloss is recognized for the amount by which the asset’s carryingamount exceeds its recoverable amount. As a result, a provisionof impairment to property, plant and equipment of HK$24.9million had been made. Basic loss per sha