德永佳集团2024年报

Contents目錄 02Corporate & Shareholder Information公司及股東資料04Financial and Operational Highlights財務與業務摘要06Chairman’s Statement主席報告書09Management’s Discussion and Analysis管理層之論述及分析18Report of the Directors董事會報告29Corporate Governance Report企業管治報告46Independent Auditor’s Report獨立核數師報告Audited Financial Statements經審核財務報表55Consolidated Statement of Profit or Loss56Consolidated Statement of Comprehensive Income57Consolidated Statement of Financial Position59Consolidated Statement of Changes in Equity61Consolidated Statement of Cash Flows64Notes to the Financial Statements Corporate & Shareholder Information公司及股東資料 董事 DIRECTORS #202441***202411 Poon Bun Chak(Executive Chairman)Ho Lai Hong (Chief Executive Officer)#Poon Ho TakNg Mo Ping (appointed on 1 April 2024)Cheng Shu Wing*Law Brian Chung Nin*Lin Kit Yee Anna* (appointed on 1 January 2024) *Independent Non-executive Directors#Re-designated from an Independent Non-executive Director toan Executive Director on 9 November 2023 and appointed asChief Executive Officer on 1 January 2024. *#202311 9202411 審核委員會 AUDIT COMMITTEE Law Brian Chung Nin(Chairman)Cheng Shu WingLin Kit Yee Anna 提名委員會 NOMINATION COMMITTEECheng Shu Wing(Chairman)Law Brian Chung NinLin Kit Yee AnnaHo Lai Hong REMUNERATION COMMITTEELin Kit Yee Anna(Chairman)Cheng Shu WingLaw Brian Chung NinHo Lai Hong 薪酬委員會 COMPANY SECRETARYChan Chi Hon 公司秘書 註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda REGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11Bermuda 總辦事處及主要營業地點22316 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS16th Floor, Metroplaza Tower II223 Hing Fong Road, Kwai ChungNew Territories, Hong Kong AUDITORErnst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor 核數師 LEGAL ADVISORSJennifer Cheung & Co.Wilkinson & Grist 法律顧問 Corporate & Shareholder Information公司及股東資料 主要往來銀行 PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBNP ParibasCitibank, N.A.The Hongkong and Shanghai Banking Corporation LimitedHang Seng BankMizuho Bank Limited 主要股份過戶登記處 MUFG Fund Services (Bermuda) Limited4th Floor North, Cedar House41 Cedar AvenueHamilton HM12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor North, Cedar House41 Cedar AvenueHamilton HM12Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 網址http://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/ WEBSITEShttp://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/ SHARE INFORMATIONPlace of ListingMain Board of The Stock Exchange ofHong Kong LimitedStock Code00321Board Lot2,000 sharesFinancial Year End31 March 股份資料 003212,000331 FINANCIAL CALENDAR 財務日誌 Interim Results 2023:Results announcement date29 November 2023Interim dividendHK5.0 cents per ordinary share paid on4 January 2024 2023年中期業績：202311295.0202414 2023/2024全年業績：20246212.020241032024829 Annual Results 2023/2024:Results announcement date21 June 2024Proposed final dividendHK2.0 cents per ordinary share payable on3 October 2024Ex-dividend date29 August 2024 Closure of register of members (both days inclusive): 1.202481920248222.202492202494 1.Entitlement to attend and vote at the AGM– From 19 August 2024 to 22 August 2024 2.Entitlement to the proposed final dividend– From 2 September 2024 to 4 September 2024 2024 ANNUAL GENERAL MEETING22 August 2024 2024年股東週年大會2024822 Financial and Operational Highlights財務與業務摘要 Notes: 1.2.3.4.5. 1.Interest cover was calculated by dividing the profit before interest and taxby the interest expenses. 2.EBITDA is the earnings before interest, tax, depreciation and amortisationexpenses. Chairman’s Statement主席報告書 On behalf of the board of directors (the “Board”) of TexwincaHoldings Limited (“TEXWINCA” or the “Company”) and its subsidiaries(collectively the “Group”), I am pleased to present the consolidatedresults of the Group for the year ended 31 March 2024 and provide anoverview of our strategies and prospects. RESULTS AND DIVIDENDS 業績及股息 For the reporting year, the Group’s revenue decreased by 11.4% toHK$5,367 million (2023: HK$6,059 million), and gross profit decreasedby 10.4% to HK$1,409 million (2023: HK$1,572 million). The Group’sprofit attributable to ordinary equity holders of the Company wasHK$132 million, representing an increase of 76.0% compared withHK$75 million reported for 2023. The Board has recommended a finaldividend of HK2.0 cents per ordinary share. Together with the interimdividend of HK5.0 cents, the total dividend per ordinary share for thereporting year would be HK7.0 cents, representing a dividend payoutratio of 73.1%. 11.4%5,3676,05910.4%1,4091,5721327576.0%2.05.07.073.1% BUSINESS REVIEW 業務回顧 During the first half of the reporting year, the textile and garmentsector faced significant challenges due to ongoing macroeconomicuncertainties. Slower-than-expected economic growth, inflationarypressures, interest rate hikes, and geopolitical ten