美建集团二零二三年年报

CONTENTS目錄 Corporate InformationFinancial HighlightsChairman’s StatementManagement Discussion and AnalysisBiography of Directors and Senior ManagementReport of the DirectorsCorporate Governance ReportEnvironmental, Social and Governance ReportIndependent Auditor’s ReportConsolidated Income StatementConsolidated Statement of Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsSchedule of Properties公司資料2財務摘要4主席報告5管理層討論及分析10董事及高級管理層資料14董事會報告18企業管治報告30環境、社會及管治報告50獨立核數師報告87綜合收益表95綜合全面收益表96綜合財務狀況表97綜合權益變動表99綜合現金流動表100綜合財務報表附註102物業附表200 CORPORATE INFORMATION公司資料 Board of DirectorsNon-Executive DirectorsMr. IP Man Tin, David(Chairman)Dr. SZE Ping Fat 葉漫天先生（主席）施炳法博士 Executive Directors 鄭偉玲小姐，ACA，CPA鄭偉倫先生莫桂衡先生 Ms. CHENG Wai Ling, Annie,ACA, CPAMr. CHENG Wai Lun, AndrewMr. MOK Kwai Hang Independent Non-Executive Directors Mr. CHAN Tsun Choi, Arnold,CPA (Australia)(appointed on 26 August 2022)Mr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia)Mr. CHAN Chung Yee, Alan,CPA(retired on 26 August 2022) 陳進財先生，CPA (Australia)（於二零二二年八月二十六日委任）潘啟迪先生許文浩先生，CPA (Australia)陳宗彝先生，CPA（於二零二二年八月二十六日退任） Company Secretary Mr. AU-YONG Shong, Samuel,FCPA(appointed on 1 June 2023)Ms. CHENG Lai Kei,ACG, ACS(resigned on 1 June 2023) 歐陽淞先生，FCPA（於二零二三年六月一日委任）鄭麗姬女士，ACG，ACS（於二零二三年六月一日辭任） Auditors 華融（香港）會計師事務所有限公司執業會計師 Asian Alliance (HK) CPA LimitedCertified Public Accountants (Practising) Audit Committee Mr. CHAN Tsun Choi, Arnold(Chairman)(appointed on 26 August 2022)Mr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia)Mr. CHAN Chung Yee, Alan,CPA(retired on 26 August 2022) 陳進財先生（主席）（於二零二二年八月二十六日委任）潘啟迪先生許文浩先生，CPA (Australia)陳宗彝先生，CPA（於二零二二年八月二十六日退任） Remuneration Committee Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, Arnold (appointed on 26 August 2022)Mr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPAMr. CHAN Chung Yee, Alan,CPA(retired on 26 August 2022) 潘啟迪先生（主席）陳進財先生（於二零二二年八月二十六日委任）許文浩先生，CPA (Australia)鄭偉玲小姐，ACA，CPA陳宗彝先生，CPA（於二零二二年八月二十六日退任） Nomination Committee Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, Arnold (appointed on 26 August 2022)Mr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPAMr. CHAN Chung Yee, Alan,CPA(retired on 26 August 2022) 潘啟迪先生（主席）陳進財先生（於二零二二年八月二十六日委任）許文浩先生，CPA (Australia)鄭偉玲小姐，ACA，CPA陳宗彝先生，CPA（於二零二二年八月二十六日退任） 華僑永亨銀行有限公司 Principal BankerOCBC Wing Hang Bank, Limited 香港聯合交易所：335 Stock CodeHong Kong Stock Exchange: 335 http://www.upbest.com Websitehttp://www.upbest.com 香港德輔道中300號華傑商業中心2樓 Principal Place of Business in Hong Kong 2ndFloor, Wah Kit Commercial Centre300 Des Voeux Road CentralHong Kong Registered Office P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands Cayman Islands Principal Registrar Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman KY1-1100Cayman Islands Hong Kong Branch Registrar 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 Limited17thFloor, Far East Finance CentreNo. 16 Harcourt RoadHong Kong 致各股東 Dear Shareholders On behalf of the board (the “Board”) of directors (the “Directors”) ofUpbest Group Limited (the “Company”), I am pleased to present toyou the results of the Company and its subsidiaries (collectively the“Group”) for the year ended 31 March 2023. 本人非常榮幸代表美建集團有限公司（「本公司」）董 事（「董 事」）會（「董 事 會」）跟閣 下 分 享 本 公司及其附屬公司（統稱「本集團」）截至二零二三年三月三十一日止年度之業績。 Financial and Business Review Duringthe financial year 2023,the Group recorded a profit ofapproximatelyHK$100.2 million,15.2%increase when comparedwithapproximately HK$87.0 million in the preceding year.Revenuedecreased by approximately HK$12.1 million, around 9.5% decreasewhen compared with last year of approximately HK$127.0 million. 在 二 零 二 三 年 財 政 年 度，本 集 團 錄 得 溢 利 約100.2百萬港元，較去年的溢利約87.0百萬港元增加15.2%。年內收益減少了約12.1百萬港元，對比去年127.0百萬港元下跌約9.5%。 Thefinancing segment of our Group has recorded a revenue andoperating results during the year, amounted to approximately HK$75.9million and HK$11.4 million respectively. In view of the downturn of theeconomy in Hong Kong, the Group has implemented a more prudenttreasury control approach in terms of evaluating and controlling ourclients’ loan recoverability. 本集團的財務分部之年內收益和經營業績分別錄得75.9百萬港元和11.4百萬港元。鑑於香港經濟不景氣，本集團在評估和控制客戶的貸款可收回性方面採取了更謹慎的財務監控方法。 Market Review COVID-19has been with us since 2019,however,the World HealthOrganisation (WHO) has declared in early May 2023 that COVID-19 nolongerrepresents a“global health emergency”.Countries,includingChina,have eliminated all restrictions on international travel andreopenedtheir borders.In reaction to the mainland reopening itsborders, Hong Kong needs a new approach in order to quickly reclaimits stand