怡邦行控股2022/23年年报

Content Financial HighlightsICorporate InformationIGroup StructureIChairman’s StatementIManagement Discussion and AnalysisIDirectors’ ReportICorporate Governance ReportIEnvironmental, Social and Governance ReportIIndependent Auditor’s ReportIConsolidated Statement of Comprehensive IncomeIConsolidated Statement of Financial PositionIConsolidated Statement of Changes in EquityIConsolidated Statement of Cash FlowsINotes to the Consolidated Financial StatementsIFive-Year Financial SummaryI346711233871104114116118120121198 Financial Highlights財務摘要 Annual result for the year ended 31 March 2023截至二零二三年三月三十一日止年度之全年業績 截至二零二三年三月三十一日止年度之全年業績 •收益HK$454.8 million454.8百萬港元•除所得稅前溢利HK$18.3 million18.3百萬港元•於二零二三年三月三十一日股東資金HK$496.7 million496.7百萬港元•每股基本溢利HK2.22 cents2.22港仙 • Revenue• Profit before income tax• Shareholders’ fund as at 31 March 2023• Basic earnings per share Revenue (HK$’000)Operating profit (HK$’000)Profit before income tax (HK$’000)Profit attributable to shareholders (HK$’000)Basic earnings per share (HK cents)Proposed final dividend per share (HK cents)Net asset value (HK$’000) Corporate Information公司資料 REMUNERATION COMMITTEE REGISTERED OFFICE Mr. Wong Wah, Dominic(Chairman)Mr. Lau Shiu SunMr. Wan Sze Chung Cricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands 黃華先生（主席）劉紹新先生溫思聰先生 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS INVESTMENT COMMITTEE Mr. Wong Wah, Dominic(Chairman)Mr. Tse Sun Po, TonyMr. Lau Shiu Sun 16th–18th FloorsFirst Commercial Building33 Leighton RoadCauseway BayHong Kong 黃華先生（主席）謝新寶先生劉紹新先生 香港銅鑼灣禮頓道33號第一商業大廈16–18樓 COMPANY SECRETARYMr. Yu Chi Wah,CPA俞志燁先生,CPA AUDIT COMMITTEE Mr. Wan Sze Chung(Chairman)Dr. Luk Wang KwongMr. Wong Wah, Dominic PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22nd Floor Prince’s BuildingCentralHong Kong 溫思聰先生（主席）陸宏廣博士黃華先生 NOMINATION COMMITTEE 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 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 AUTHORISED REPRESENTATIVES Mr. Tse Hon Kit, KevinMr. Yu Chi Wah,CPA 謝漢傑先生俞志燁先生,CPA LEGAL ADVISERS ON HONG KONG LAW CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICE Pang, Wan & Choi, SolicitorsRoom 1405, 14th FloorChina Insurance Group Building141 Des Voeux Road CentralHong Kong Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand CaymanKY1-1100, Cayman Islands 彭溫蔡律師行香港德輔道中141號中保集團大廈14樓1405室 HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE PRINCIPAL BANKERS Tricor Abacus Limited17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong –Fubon Bank (Hong Kong) Limited富邦銀行（香港）有限公司–The Hongkong and Shanghai Banking CorporationLimited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 卓佳雅柏勤有限公司香港夏慤道16號遠東金融中心17樓 Group Structure Chairman’s Statement主席報告書 Dear Shareholders, 各位股東： On the behalf of the board of the directors of the Company, I ampleased to present to shareholders of the Company the review ofour annual results for the year ended 31 March 2023 and ourprospect. 本人欣然代表本公司董事會向本公司股東提呈截至二零二三年三月三十一日止年度之全年業績回顧及未來展望。 It has been exceedingly difficult to avoid discussing the ever-changing global political and financial landscape, which cancertainly impact our business in Hong Kong in our board meetings.One of the main factors that contributed to the decline of HongKong’s economic performance last year was China’s strict policy toeliminate COVID-19, which disrupted trade and travel. Anotherfactor was the Russian-Ukraine conflict that has affected the globaleconomy through several channels, including financial sanctions,commodities prices, and supply-chain disruptions. 在我們的董事會會議上，我們很難不去討論瞬息萬變的全球政治及金融格局，其變化無疑會對我們的香港業務造成影響。中國消除COVID-19的嚴格政策阻斷了貿易與差旅，乃導致去年香港經濟表現衰退的一大主要因素。另一因素為俄烏衝突，其通過金融制裁、大宗商品價格及供應鏈中斷等途徑影響全球經濟。 俄烏衝突促成全球經濟預期增長下調，能源及食品價格飆升，繼而引發通脹壓力。故此，主要司法權區透過加息來收緊其財政及貨幣政策，以遏制通貨膨脹。此等外部因素對全球生產、貿易、投資及就業增長均造成影響，且於短期內並無任何好轉跡象。 It has contributed to a drop in projected global economic growth.The conflict has also caused energy and food prices to soar, whichhas led to inflationary pressure that, in turn, made leadingjurisdictions tighten their fiscal and monetary policies with ratehikes to curb inflation. These external factors impact globalproduction, trade, investment, and employment growth. There isno sign of any improvement in these parameters any time soon. 香港經濟去年收縮3.5%。由於實行「COVID-19動態清零」政策，二零二二年中國經濟僅增長3%，略微低於政府預測的3.2%。 Hong Kong’s economy suffered a 3.5% contraction last year.China’s economy expanded by just 3% in 2022, slightly below thegovernment’s forecasts of 3.2% because of the “Dynamic ZeroCOVID-19” policy. 由於入境旅遊和國內消費強勁反彈，香港經濟在二零二三第一季度顯示復甦跡象。根據貿易發展局二零二三年六月的報告，實際本地生產總值按年實質增長2.7%，結束了二零二二年全年的萎縮態勢。政府預測二零二三年實際經濟增長率為3.5%至5.5%。同時，中國經濟在二零二三年第一季度按固定價格同比強勁增長4.5%，創自去年第一季度以來的最高增長。COVID限制措施的結束、正常差旅及業務活動的恢復使香港及中國獲益頗多。 Hong Kong’s economy showed signs of recovery in the first quarterof 2023, thanks to the strong rebound of inbound tourism