香港食品投资2024年报

Corporate Information公司資料2 Chairman’s Statement主席報告4 Management Discussion and Analysis管理層討論及分析10 Report of the Directors董事會報告16 Corporate Governance Report企業管治報告31 Independent Auditor’s Report獨立核數師報告47 52 Consolidated Statement of Comprehensive Income綜合全面收益表53 Consolidated Statement of Financial Position綜合財務狀況表54 Consolidated Statement of Cash Flows綜合現金流量表58 Notes to Financial Statements財務報告附註60 Particulars of Properties物業詳情140 戴進傑（主席）謝少雲 BOARD OF DIRECTORS Executive Directors TAI Chun Kit(Chairman)TSE Siu Wan 戴德豐 Non-Executive Director TAI Tak Fung, Stephen Independent Non-executive Directors 藍義方張榮才黃仲賢 LAN Yee Fong, Steve JohnCHEUNG Wing ChoiWONG, Louis Chung Yin 吳靜薇 COMPANY SECRETARY NG Ching Mei REGISTERED OFFICE 2905-07, 29/F., Manhattan PlaceNo. 23 Wang Tai RoadKowloon Bay, KowloonHong Kong 香港九龍九龍灣宏泰道23號Manhattan Place 29樓2905-07 SHARE REGISTRAR AND TRANSFER OFFICE 卓佳雅柏勤有限公司香港夏愨道16號遠東金融中心17樓 Tricor Abacus Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKERS 香港上海滙豐銀行有限公司東亞銀行有限公司恒生銀行有限公司創興銀行有限公司中信銀行（國際）有限公司瑞穗銀行有限公司渣打銀行（香港）有限公司 The Hongkong and Shanghai Banking Corporation LimitedThe Bank of East Asia, LimitedHang Seng Bank LimitedChong Hing Bank LimitedChina CITIC Bank International LimitedMizuho Bank, LimitedStandard Chartered Bank (Hong Kong) Limited AUDITOR 安永會計師事務所執業會計師註冊公眾利益實體核數師香港鰂魚涌英皇道979號太古坊一座27樓 Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor27/F, One Taikoo Place979 King’s RoadQuarry BayHong Kong WEBSITE http://www.hongkongfoodinvestment.com.hk http://www.hongkongfoodinvestment.com.hk Chairman’s Statement主席報告4 TAI Chun KitChairman RESULTS 截至二零二四年三月三十一日止財政年度，本集團的 綜 合 收 益 約 為211,845,000港 元（二 零 二 三 年：約231,557,000港 元）。本 公 司 權 益 持 有 人 應 佔 虧 損 約為19,352,000港元（二零二三年：溢利約1,050,000港元），每股虧損為7.45港仙（二零二三年：每股盈利0.40港仙）。 For the financial year ended 31 March 2024, the Group’s consolidatedrevenue was approximately HK$211,845,000 (2023: approximatelyHK$231,557,000). The loss attributable to equity holders of theCompany was approximately HK$19,352,000 (2023: profit ofapproximately HK$1,050,000) while loss per share was HK7.45 cents(2023: earnings per share of HK0.40 cents). BUSINESS REVIEW The global market environment was filled with challenges in the yearunder review. Despite the Covid-19 pandemic was gradually fadedaway, as affected by the macroeconomic environment, the globaleconomic recovery remained at a slow pace and all sectors of societyare striving to move forward. 在回顧年度內，全球市場環境充滿挑戰。儘管疫情逐漸消退，然而受大環境影響，世界經濟復甦仍然緩慢，社會各界須砥礪前行。 The global economic environment is impacted by uncertain factors ofinflation, geopolitical tensions, tightening of financial conditions. Thepersistent decline in consumers’ confidence is hindering the globalrecovery, further stimulated the turn to weakening trade. Follow bythe rise in costs across various areas such as logistics, finance, tradeand promotion coupled with labor shortages, business competitions arebecoming more intensified, posting severe challenges to businessesacross industries. 全球經濟正面臨著通脹、地緣政治局勢緊張、金融環 境 收 緊 等 不 確 定 性 影 響。消 費 者 的 信 心 持 續 下降，阻礙了全球復甦，並進一步催化了貿易疲弱之轉向。隨著各方面例如物流、金融、貿易及宣傳成本上漲並勞動力短缺，令營商環境競爭越趨激烈、為各行各業帶來了嚴峻的挑戰。 至於本地市場，受大環境影響，市場並未經歷期望中的強力反彈，更在回顧年度內面臨全新的考驗。在疫情後香港旅遊限制解除，市民熱衷於出外旅遊以及掀起了跨境消費的潮流，令本地消費意料之外地大幅度減少。在另一方面，入境旅客的數目，其消費模式，過夜訪港旅客量均有別於從前。以上各種轉變對本地市場打擊甚大，須要相當時間去摸索新方向。 For the domestic market, affected by the macro-environment, themarket did not experience strong rebound as looking forwarded,further new challenges were faced in the year under review. Upon thelifting of Hong Kong travel restrictions after the pandemic, citizenswere indulged in revenge outbound travel and drive the popularityof cross-border spending, leading to the significant and unexpecteddecline in local consumption. On the other hand, the numbers ofinbound visitors, their consumption patterns, and the proportion ofovernight visitors were deviated from the past experience. All thesechanges have a great impact to the market, requiring considerable timeto explore on the new directions. 本集團決意與社會各界並肩前行，利用在冷凍食品貿易業務方面的經驗、網絡和市場觸角，我們採取靈活和富策略性的業務計劃奮力前行。儘管經營環境不斷變化，我們仍將繼續竭盡全力提高市場競爭力，強基固本，迎難而上。 The Group determinates to walk hand in hand with the community.By utilising our trade experience, networking, and market intelligencein the frozen food trade business, we adopt the flexible and strategicbusiness plan for moving forward. Despite the ever-changingbusiness environment, we are endeavored to enhance our marketcompetitiveness, strengthen the foundation and cope with thechallenges. Frozen Meats Trading The catering and frozen meat trading industries in Hong Kong faceda challenging business environment during the year ended 31 March2024. The Hong Kong economy experienced a period of slow growth,the overall consumption sentiment slowed down and the fashion ofcross-border consumption developed. In the period of review, moreand more Hong Kong residents changed to shop and spend in theChinese Mainla