亚伦国际年报2023/2024

ANNUALREPORT CORPORATE INFORMATION公司資料2-3FINANCIAL HIGHLIGHTS財務摘要4LETTER TO SHAREHOLDERS致股東函件5-11DIRECTORS AND SENIOR MANAGEMENT董事及高級管理人員12-17DIRECTORS’ REPORT董事會報告18-33CORPORATE GOVERNANCE REPORT企業管治報告34-49INDEPENDENT AUDITOR’S REPORT獨立核數師報告50-56CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND綜合損益及其他全面收益表57OTHER COMPREHENSIVE INCOMECONSOLIDATED STATEMENT OF FINANCIAL POSITION綜合財務狀況表58-59CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表60CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表61-62NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS綜合財務報告書附註63-163FINANCIAL SUMMARY財務概要164 公司資料 Corporate Information 董事會 Board of Directors 執行董事張麗珍女士（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 獨立非執行董事蔡慧璇女士黎雅明先生盧楚鏘先生 Independent Non-Executive Directors Ms. Choy Wai Sheun, SusanMr. Lai Ah Ming, LeonMr. Lo Chor Cheong, Colin Company Secretary 公司秘書 唐安妮女士 Ms. Tong On Ni 授權代表 Authorized Representatives Mr. Cheung Shu WanMs. Cheung Lai See, Sophie 張樹穩先生張麗斯女士 審核委員會 Audit Committee Ms. Choy Wai Sheun, Susan*Mr. Lai Ah Ming, LeonMr. Lo Chor Cheong, Colin 蔡慧璇女士*黎雅明先生盧楚鏘先生 Nomination Committee 提名委員會 Ms. Cheung Lai Chun, Maggie*Ms. Choy Wai Sheun, SusanMr. Lai Ah Ming, Leon 張麗珍女士*蔡慧璇女士黎雅明先生 薪酬委員會 Remuneration Committee Mr. Lai Ah Ming, Leon*Ms. Cheung Lai See, SophieMs. Choy Wai Sheun, Susan 黎雅明先生*張麗斯女士蔡慧璇女士 核數師 Auditor Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors 德勤•關黃陳方會計師行註冊公眾利益實體核數師 *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 百慕達法律之法律顧問 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 主要往來銀行 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 股份過戶登記處 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 股份過戶登記處香港分處 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 註冊辦事處 Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 總辦事處及主要營業地點 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 股份代號 Stock Code 684 684 Financial Highlights *1.I nventories 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 管理層討論與分析 Management Discussion And Analysis For the year ended 31 March 2024, the Group’s sales turnoverincreased by 17% to HK$484.8 million (2023: HK$413.3 million)and the consolidated net loss was HK$69.1 million (2023:HK$62.1 million). Basic loss per share of the Group for theyear ended 31 March 2024 was HK20.8 cents (2023: HK18.6cents). The net loss of HK$69.1 million for the year ended 31March 2024 included a loss on fair value changes of investmentproperties of HK$69.1 million. As such, if the devaluation ofinvestment properties was discounted, the operating businesswas at break even. In return for shareholders’ long-term supportand to celebrate the 60th anniversary of the Group, the Board ofDirectors has resolved to recommend at the forthcoming AnnualGeneral Meeting the payment of a final dividend of HK2 cents(2023: nil) and a special dividend of HK13 cents (2023: nil) for theyear ended 31 March 2024. Together with the interim dividendof HK2 cents and interim special dividend of HK13 cents paid inJanuary this year, the total dividend for the year ended 31 March2024 will be HK30 cents per share (2023: nil). 截至二零二四年三月三十一日止年度，本集團之銷售營業額增加17%至4億8,480萬港元（二零二三年：4億1,330萬港元）及綜合淨虧損為6,910萬 港 元（ 二 零 二 三 年：6,210萬 港 元 ）。截至二零二四年三月三十一日止年度本集團每股虧損為20.8港仙（二零二三年：18.6港仙）。截至二零二四年三月三十一日止年度淨虧損為6,910萬港元，其中包括投資物業的公平值變動之虧損為6,910萬港元。因此，如果扣除投資物業的貶值，經營業務將維持損益平衡。為回饋股東長期以來的支持，並慶祝本集團成立六十週年，董事會決議於應屆股東周年大會上建議派發截至二零二四年三月三十一日止年度之末期股息每股2港仙（二零二三年：沒有）及特 別 股 息 每 股13港 仙（ 二 零 二 三 年：