阿尔法企业二零二四年年报

公司資料2 管理層討論與分析4 企業管治報告16 董事會報告33 董事及高級管理層個人資料46 獨立核數師報告49 綜合損益及其他全面收益表55 綜合財務狀況表57 綜合權益變動表58 綜合現金流量表59 財務概要187 Corporate Information公司資料 董事會 BOARD OF DIRECTORS 執行董事 Executive DirectorsMr. Zhao Lei(Chief Executive Officer)* 趙磊先生（行政總裁）*伍非子女士高鵬先生（於二零二四年五月三十一日獲委任）陳煦先生（於二零二三年八月二十八日辭任） Ms. Wu FeiziMr. Gao Peng (appointed on 31 May 2024)Mr. Chen Xu (resigned on 28 August 2023) 獨立非執行董事李澤雄先生 Independent Non-executive DirectorsMr. Li Chak Hung Mr. Tu Chunan (appointed on 25 April 2024)Mr. Chen Jianguo (appointed on 15 July 2024)Mr. Cheng Haoliang (appointed on 22 December 2023and resigned on 31 May 2024)Mr. Choi Kin Man (deceased on 26 January 2024)Mr. Zhao Lei* 涂春安先生（於二零二四年四月二十五日獲委任）陳建國先生(於二零二四年七月十五日獲委任)程浩亮先生（於二零二三年十二月二十二日獲委任及於二零二四年五月三十一日辭任）蔡健民先生（於二零二四年一月二十六日離世）趙磊先生* *於二零二三年九月二十五日由獨立非執行董事調任為執行董事及獲委任為行政總裁 re-designated from Independent Non-executive Director to Executive Director andappointed as the Chief Executive Officer on 25 September 2023 委員會 COMMITTEES 審核委員會李澤雄先生（主席） Audit CommitteeMr. Li Chak Hung(Chairman) Mr. Tu Chunan (appointed on 25 April 2024)Mr. Chen Jianguo (appointed on 15 July 2024)Mr. Cheng Haoliang (appointed on 22 December 2023and ceased on 31 May 2024)Mr. Choi Kin Man (deceased on 26 January 2024)Mr. Zhao Lei (ceased on 25 September 2023) 涂春安先生（於二零二四年四月二十五日獲委任）陳建國先生(於二零二四年七月十五日獲委任)程浩亮先生（於二零二三年十二月二十二日獲委任及於二零二四年五月三十一日停任）蔡健民先生（於二零二四年一月二十六日離世）趙磊先生（於二零二三年九月二十五日停任） 薪酬委員會陳建國先生（主席）（於二零二四年七月十五日獲委任） Remuneration CommitteeMr. Chen Jianguo(Chairman)(appointed on 15 July 2024) 趙磊先生（於二零二三年九月二十五日停任主席，惟仍為成員）伍非子女士李澤雄先生涂春安先生（於二零二四年四月二十五日獲委任）程浩亮先生（於二零二三年十二月二十二日獲委任及於二零二四年五月三十一日停任）蔡健民先生（於二零二四年一月二十六日離世）陳煦先生（於二零二三年八月二十八日停任） Mr. Zhao Lei (ceased to be the Chairman but remain as a member on25 September 2023)Ms. Wu FeiziMr. Li Chak HungMr. Tu Chunan (appointed on 25 April 2024)Mr. Cheng Haoliang (appointed on 22 December 2023and ceased on 31 May 2024)Mr. Choi Kin Man (deceased on 26 January 2024)Mr. Chen Xu (ceased on 28 August 2023) 提名委員會李澤雄先生（主席） Nomination CommitteeMr. Li Chak Hung(Chairman) 趙磊先生涂春安先生（於二零二四年四月二十五日獲委任）陳建國先生(於二零二四年七月十五日獲委任)程浩亮先生（於二零二三年十二月二十二日獲委任及於二零二四年五月三十一日停任）蔡健民先生（於二零二四年一月二十六日離世）陳煦先生（於二零二三年八月二十八日停任） Mr. Zhao LeiMr. Tu Chunan (appointed on 25 April 2024)Mr. Chen Jianguo (appointed on 15 July 2024)Mr. Cheng Haoliang (appointed on 22 December 2023and ceased on 31 May 2024)Mr. Choi Kin Man (deceased on 26 January 2024)Mr. Chen Xu (ceased on 28 August 2023) 信貸委員會 Credit CommitteeMr. Li Chak Hung(Chairman) 李澤雄先生（主席）（於二零二三年九月二十五日獲委任為主席）趙磊先生（於二零二三年九月二十五日停任主席，惟仍為成員）伍非子女士高鵬先生（於二零二四年五月三十一日獲委任）陳煦先生（於二零二三年八月二十八日停任） (appointed as the Chairman on 25 September 2023)Mr. Zhao Lei (ceased to be the Chairman but remain as a member on25 September 2023)Ms. Wu FeiziMr. Gao Peng (appointed on 31 May 2024)Mr. Chen Xu (ceased on 28 August 2023) Corporate Information公司資料 公司秘書陳振康先生 COMPANY SECRETARY Mr. Chan Chun Hong 授權代表 AUTHORISED REPRESENTATIVES 趙磊先生（於二零二三年九月二十五獲委任）陳振康先生陳煦先生（於二零二三年八月二十八日辭任） Mr. Zhao Lei (appointed on 25 September 2023)Mr. Chan Chun HongMr. Chen Xu (resigned on 28 August 2023) 核數師 AUDITOR 國富浩華（香港）會計師事務所有限公司香港銅鑼灣禮頓道77號禮頓中心9樓 Crowe (HK) CPA Limited9th Floor, Leighton Centre, 77 Leighton RoadCauseway Bay, Hong Kong 註冊辦事處 REGISTERED OFFICE 3rd Fl., Sofia House, 48 Church StreetHamilton, Pembroke, HM 12, Bermuda 3rd Fl., Sofia House, 48 Church StreetHamilton, Pembroke, HM 12, Bermuda 股份過戶登記處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 SHARE REGISTRAR Tricor Investor Services Limited17th Floor, Far East Finance Centre16 Harcourt Road, Hong Kong 法律顧問 LEGAL ADVISER 胡百全律師事務所香港中環遮打道10號太子大廈12樓1225室 P. C. Woo & Co.Room 1225, 12th Floor, Prince’s Building10 Chater Road, Central, Hong Kong 主要往來銀行 中國銀行（香港）有限公司花旗銀行（香港）有限公司大新銀行有限公司 PRINCIPAL BANKER Bank of China (Hong Kong) LimitedCitibank (Hong Kong) LimitedDah Sing Bank, Limited 主要辦事處 香港灣仔告士打道138號聯合鹿島大廈19樓1902室 PRINCIPAL OFFICE Room 1902, 19th Floor, Allied Kajima Building138 Gloucester Road, Wanchai, Hong Kong 股份代號948 STOCK CODE948 網址www.hk-alpha.com WEBSITEwww.hk-alpha.com Management Discussion and Analysis管理層討論與分析 財務業績 FINANCIAL RESULTS 截至二零二四年三月三十一日止年度，AlphaProfessional Holdings Limited阿爾法企業控股有限公司*（「本公司」）及其附屬公司（統稱「本 集 團」）來 自 持 續 經 營 業 務 的 收 入 約 為96.3百 萬 港 元（二 零 二 三 年：363.1百 萬 港元），較去年減少73.5%。 The revenue of Alpha Professional Holdings Limited (the “Company”) and itssubsidiaries (collectively the “Group”) for the year ended 31 March 2024 fromcontinuing operations was approximately HK$96.3 million (2023: HK$363.1million), representing a decrease of 73.5% compared to the previous year. 本年度虧損約為38.3百萬港元（二零二三年：溢利1.3百萬港元（包括持續經營業務及已終止經營業務））。每股基本虧損為11.0港仙（二零二三年：每股基本盈利0.4港仙（包括持續經營業務及已終止經營業務））。 The loss for the year was approximately HK$38.3 million (2023: profit ofHK$1.3 million (including continuing and discontinued operations)). The basicloss per share amounted to HK11.0 cents (2023: basic earnings per share ofHK0.4 cents (including continuing and discontinued operations)). 由盈轉虧主要由於以下因素的綜合影響： The turnaround from