亚积邦租赁2023 年报

CONTENTS4Corporate Information公司資料8Chairman’s Statement主席報告12Management Discussion and Analysis管理層討論與分析25Five Year Financial Summary五年財務概要28Directors’ Report董事會報告50Corporate Governance Report企業管治報告72Directors and Senior Management董事及高級管理層83Independent Auditor’s Report獨立核數師報告92Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表93Consolidated Statement of Financial Position綜合財務狀況表95Consolidated Statement of Changes in Equity綜合權益變動表96Consolidated Statement of Cash Flows綜合現金流量表98Notes to Consolidated Financial Statements綜合財務報表附註目錄 ABOUTAP RENTALS關於亞積邦租賃We are a leading equipment rental service company in Hong Kong with the capability of providing a wide range of construction, E&M engineering and event and entertainment equipment, equipment rental-related solutions and value-added services to our customers. We serve a diverse range of customers including leading construction and E&M engineering companies and large scale event and entertainment companies. Our rental equipment principally covers power and energy equipment, high-reach equipment, material handling equipment and other equipment (include lifting, earth moving, foundation, road and transportation, tunneling, demolition and small equipment).亞積邦租賃是香港的領先設備出租服務公司，有能力向客戶提供各式各樣建築、機電工程及節目及娛樂設備、設備出租相關解決方案及增值服務。我們為各大建築及機電工程公司以及大型節目及娛樂公司等不同範疇的客戶提供服務。出租設備主要包括動力能源設備、高空工作設備、物料處理設備及其他設備（包括起重、土方工程、地基、道路及交通、隧道、拆卸及小型設備）。 CORPORATE INFORMATION公司資料AP Rentals Holdings Limited / Annual Report 20234BOARD OF DIRECTORSExecutive Directors:Lau Pong Sing (Chairman)Chan Kit Mui, LinaNon-executive Director:Nakazawa TomokatsuIndependent Non-executive Directors:Ho Chung Tai, Raymond Siu Chak YuLi Ping ChiAUDIT COMMITTEELi Ping Chi (Chairman) Ho Chung Tai, Raymond Siu Chak YuREMUNERATION COMMITTEESiu Chak Yu (Chairman)Li Ping Chi Lau Pong SingNOMINATION COMMITTEELau Pong Sing (Chairman)Siu Chak Yu Li Ping ChiRISK MANAGEMENT COMMITTEELau Pong Sing (Chairman)Chan Kit Mui, Lina Wong Cheuk ManAUTHORISED REPRESENTATIVESLau Pong Sing Wong Cheuk ManCOMPANY SECRETARYWong Cheuk Man (HKICPA, ACCA)AUDITORDeloitte Touche Tohmatsu Certified Public Accountants Registered Public Interest Entity Auditor 35th Floor, One Pacific Place 88 QueenswayHong Kong董事會執行董事：劉邦成（主席）陳潔梅非執行董事：中澤友克獨立非執行董事：何鍾泰蕭澤宇李炳志審核委員會李炳志（主席）何鍾泰蕭澤宇薪酬委員會蕭澤宇（主席）李炳志劉邦成提名委員會劉邦成（主席）蕭澤宇李炳志風險管理委員會劉邦成（主席）陳潔梅王卓敏授權代表劉邦成王卓敏公司秘書王卓敏（HKICPA、ACCA）核數師德勤•關黃陳方會計師行執業會計師註冊公眾利益實體核數師香港金鐘道88號太古廣場一座35樓 CORPORATE INFORMATION公司資料亞積邦租賃控股有限公司 / 2023年年報5法律顧問有關香港法律的近律師行香港中環遮打道18號歷山大廈5樓主要往來銀行中國銀行（香港）有限公司南洋商業銀行有限公司香港上海滙豐銀行有限公司股份過戶登記總處Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111 Cayman Islands香港股份過戶登記分處香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712至1716號舖註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111 Cayman Islands總辦事處及香港主要營業地點香港九龍麼地道75號南洋中心第二座8樓806A室股份代號1496公司網址www.apholdingshk.com （自2023年5月12日起生效）www.aprentalshk.comLEGAL ADVISERAs to Hong Kong LawDeacons5th Floor, Alexandra House 18 Chater Road, Central Hong KongPRINCIPAL BANKERBank of China (Hong Kong) LimitedNanyang Commercial Bank, LimitedThe Hongkong and Shanghai Banking Corporation LimitedPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP. O. Box 2681Grand Cayman KY1-1111 Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICEComputershare Hong Kong Investor Services Limited Shops 1712–1716, 17th Floor, Hopewell Centre183 Queen’s Road East, Wanchai Hong KongREGISTERED OFFICECricket Square, Hutchins DriveP. O. Box 2681Grand Cayman KY1-1111 Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGUnit 806A, 8th Floor,Tower II, South Seas Centre,No. 75 Mody Road,KowloonHong KongSTOCK CODE1496COMPANY WEBSITEwww.apholdingshk.com (with effect from 12 May 2023)www.aprentalshk.com 主席報告CHAIRMAN’SSTATEMENT Chairman; Chief Executive Officer and Executive DirectorMr. Lau Pong Sing劉邦成先生主席、行政總裁兼執行董事AP Rentals Holdings Limited / Annual Report 20238 CHAIRMAN’S STATEMENT主席報告亞積邦租賃控股有限公司 / 2023年年報9Dear Shareholders,On behalf of the board of Directors (the “Board”) of AP Rentals Holdings Limited (“AP Rentals” or the “Company”), I hereby present the audited consolidated annual results of the Company and its subsidiaries (collectively the “Group”) for the year ended 31 March 2023 (the “Year” or “FY2023”).For FY2023, the Group had a total revenue of approximately HK$160.6 million, representing an increase of approximately 19.1% as compared to that of approximately HK$134.8 million for the year ended 31 March 2022 (“FY2022”). The Group recorded a profit for the Year of approximately HK$12.8 million (for the year ended 31 March 2022 (“FY2022”): a loss of approximately HK$4.5 million). Please refer to the section headed “Management Discussion and Analysis” (“MD&A”) for det