怡邦行控股2023/24年年报

Content目錄 Financial HighlightsI財務摘要Corporate InformationI公司資料Group StructureI集團架構Chairman’s StatementI主席報告書Management Discussion and AnalysisI管理層討論與分析Directors’ ReportI董事報告Corporate Governance ReportI企業管治報告Environmental, Social and Governance ReportI環境、社會及管治報告Independent Auditor’s ReportI獨立核數師報告Consolidated Statement of Comprehensive IncomeI綜合全面收益表Consolidated Statement of Financial PositionI綜合財務狀況表Consolidated Statement of Changes in EquityI綜合權益變動表Consolidated Statement of Cash FlowsI綜合現金流量表Notes to the Consolidated Financial StatementsI綜合財務報表附註Five-Year Financial SummaryI五年財務摘要346711264174108116118120122123198 Financial Highlights財務摘要 Annual result for the year ended 31 March 2024截至二零二四年三月三十一日止年度之全年業績 Annual results for the year ended 31 March 2024 • Revenue• Profit before income tax• Shareholders’ equity as at 31 March 2024• Basic earnings per share 20242023二零二三年 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愨道16號遠東金融中心17樓 Chairman’s Statement主席報告書 Dear Shareholders, 各位股東： On behalf of the Board of Directors and the management, I ampleased to present to the Company’s shareholders a review of ourannual results for the year ended 31 March 2024 and ourprospects. 本人欣然代表董事會及管理層向本公司股東提呈截至二零二四年三月三十一日止年度之全年業績回顧及未來展望。 本人欣然提呈截至二零二四年止財政年度的主席報告書。今年，充滿活力的香港房地產市場、更廣泛的全球經濟狀況以及區域地緣政治衝突帶來了重大挑戰及機遇。本公司為供應五金及衛浴設備的領先企業之一，憑藉韌性及策略遠見應對該等複雜形勢。 I am pleased to present the Chairman’s Statement for the fiscal yearended 2024. This year has been marked by significant challengesand opportunities shaped by the dynamic real estate market inHong Kong, broader global economic conditions, and regionalgeopolitical conflicts. Our Company, one of the leaders insupplying ironmongeries and sanitary wares, has navigated thesecomplexities with resilience and strategic foresight. PAST PERFORMANCE IN 2023 二零二三年經濟格局動盪，地緣政治緊張局勢加劇，通脹壓力影響全球市場。該等挑戰、更嚴謹的金融狀況及加息構成了重大障礙。由於全球經濟轉變，香港房地產市場出現波動。儘管面臨該等挑戰，本公司仍展現出強勁表現，實現較去年微小的收益增長。這項成就乃有賴於多元化的產品組合及強大的客戶關係。 The year 2023 was marked by a volatile economic landscape, withrising geopolitical tensions and inflationary pressures affectingglobal markets. These challenges, tighter financial conditions, andhigher interest rates posed significant hurdles. Due to these globaleconomic shifts, the real estate market in Hong Kong experiencedfluctuations. Despite these challenges, our Company demonstratedrobust performance, achieving a marginal revenue increasecompared to the previous year. Our diversified product portfolioand strong customer relationships drove this success. 由於住宅及商業項目對優質五金及衛浴設備的持續需求，我們的收益保持穩定。香港政府放寬物業降溫措施（本地稱為「撤辣措施」），對物業市場產生了適度的提振作用。該等政策變化重振市場活動，為我們的銷售帶來積極影響，尤其是在本年度下半年。 Our revenue remained steady, supported by ongoing demand forhigh-quality ironmongeries and sanitary wares in both residentialand commercial projects. The Hong Kong government’s easing ofproperty cooling measures, known locally as the removal of “spicymeasures,” provided a modest boost to the property market. Thesepolicy changes revitalised market activity and positively impactedour sales, particularly in the year’s second half. 此外，我們專注於通過供應鏈優化以提升營運效率。該等舉措讓我們能夠保持具有競