美建集团二零二四年年报

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219 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 鄭偉玲女士，ACA，CPA鄭偉倫先生莫桂衡先生（於二零二三年八月二十四日退任） Executive Directors Ms. CHENG Wai Ling, Annie,ACA, CPAMr. CHENG Wai Lun, AndrewMr. MOK Kwai Hang (retired on 24 August 2023) Independent Non-Executive Directors 陳進財先生，CPA (Australia)潘啟迪先生許文浩先生，CPA (Australia) Mr. CHAN Tsun Choi, Arnold,CPA (Australia)Mr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia) 歐陽淞先生，FCPA Company SecretaryMr. AU-YONG Shong, Samuel,FCPA 華融（香港）會計師事務所有限公司執業會計師 AuditorsAsian Alliance (HK) CPA LimitedCertified Public Accountants (Practising) 陳進財先生（主席）潘啟迪先生許文浩先生，CPA (Australia) Audit Committee Mr. CHAN Tsun Choi, Arnold(Chairman)Mr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia) Remuneration Committee Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, ArnoldMr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPA 潘啟迪先生（主席）陳進財先生許文浩先生，CPA (Australia)鄭偉玲女士，ACA，CPA Nomination Committee 潘啟迪先生（主席）陳進財先生許文浩先生，CPA (Australia)鄭偉玲女士，ACA，CPA Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, ArnoldMr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPA 華僑銀行（香港）有限公司 Principal BankerOCBC Bank (Hong Kong) 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 Kong2ndFloor, Wah Kit Commercial Centre300 Des Voeux Road CentralHong Kong 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 卓佳標準有限公司香港夏愨道16號遠東金融中心17樓 Hong Kong Branch Registrar Tricor Standard Limited17thFloor, Far East Finance CentreNo. 16 Harcourt RoadHong Kong CHAIRMAN’S STATEMENT主席報告 致各股東 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 2024. 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」）截至二零二四年三月三十一日止年度之業績。 Financial and Business Review 在二零二四年財政年度，本集團錄得溢利約85.7百萬港元，較去年的溢利約100.2百萬港元減少14.49%。年內收益增加了約7.0百萬港元，對比去年115.0百萬港元增加約6.08%。 Duringthe financial year 2024,the Group recorded a profit ofapproximately HK$85.7 million, 14.49% decrease when compared withapproximately HK$100.2 million in the preceding year. Revenue wasincreasedby approximately HK$7.0 million,around 6.08%increasewhen compared with last year of approximately HK$115.0 million. Thefinancing segment of our Group has recorded a revenue andoperating results during the year, amounted to approximately HK$79.7million and HK$28.9 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79.7百萬港元和28.9百萬港元。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 Asthe global landscape involved complex and intertwined changesin2023,the world was going through rapid acceleration andrestructuring unseen in a decade, characterized by frequent outbreaksofinternational political disputes,military conflicts and insufficientgrowth momentum in the global economy. Certain countries resorted toimplementing macro policies to control inflation. Global inflation failed tofall back to controllable level during the year. Global headline inflationwill remain high in 2023 and 2024. In most cases, inflation will not returnto target until after 2025. The market consumer confidence has beenweakening due to commodity price volatility. The sustainability of theeconomic recovery is being tested. 二零二三年，全球環境變亂交織。世界格局經歷十年未見的加速演進及重組，國際政治紛爭和軍事衝突多點爆發，全球經濟增長動能不足，持續動盪，部份國家採取實施宏觀政策控通脹，年內全球通脹未能回落至可控水準。二零二三年和二零二四年全球整體通脹仍將居高不下。在大多數情況下，通脹要到二零二五年之後才會回到目標水準。由於大宗商品價格波動，整體市場消費信心減弱，經濟復甦的持續性受到考驗。 二零二三年是中國經過三年新冠疫情防控轉段後經濟恢復發展的一年。中國政府堅持穩字當頭、穩中求進工作總基調，全面貫徹新發展理念，加快構建新發展格局，經濟運行呈現前低、