大快活集团年报 2023/2024

02公司資料Corporate Information04摘要及財務日誌Highlights and Financial Calendar08主席報告Chairman’s Statement18財務回顧Financial Review21董事個人資料Profile of Directors25董事會報告Report of the Directors44企業管治報告Corporate Governance Report 獨立核數師報告Independent Auditor’s Report 78綜合現金流量表Consolidated Cash Flow Statement80綜合財務報表附註Notes to the Consolidated FinancialStatements175本集團五年財務概要Five-Year Group Financial Summary176本集團所持的投資物業Investment Properties Held by the Group 綜合損益表Consolidated Statement ofProfit or Loss 綜合損益及其他全面收益表Consolidated Statement ofProfit or Loss and OtherComprehensive Income 綜合財務狀況表Consolidated Statement ofFinancial Position 綜合權益變動表Consolidated Statement ofChanges in Equity 公司資料CORPORATE INFORMATION BOARD OF DIRECTORSExecutive Directors 董事會 執行董事羅開揚（執行主席）羅輝承（行政總裁）李碧琦 Dennis Lo Hoi Yeung(Executive Chairman)Lo Fai Shing Francis(Chief Executive Officer)Peggy Lee 獨立非執行董事 Independent Non-executive Directors 陳棨年劉國權尹錦滔葉焯德 Joseph Chan Kai NinPeter Lau Kwok KuenPeter Wan Kam ToYip Cheuk Tak AUDIT COMMITTEE 審核委員會 Peter Wan Kam To(Chairman)Joseph Chan Kai NinPeter Lau Kwok Kuen 尹錦滔（主席）陳棨年劉國權 REMUNERATION COMMITTEE 薪酬委員會 Joseph Chan Kai Nin(Chairman)Peter Lau Kwok KuenYip Cheuk Tak 陳棨年（主席）劉國權葉焯德 NOMINATION COMMITTEE 提名委員會 Dennis Lo Hoi Yeung(Chairman)Peter Wan Kam ToYip Cheuk Tak 羅開揚（主席）尹錦滔葉焯德 COMPANY SECRETARYChan Kang Tung 公司秘書陳鏡東 核數師 AUDITOR Deloitte Touche TohmatsuPublic Interest Entity Auditorregistered in accordance with theAccounting and Financial Reporting Council Ordinance 德勤•關黃陳方會計師行於《會計及財務匯報局條例》下的註冊公眾利益實體核數師 SOLICITOR Mayer Brown 律師 孖士打律師行 公共關係顧問 PUBLIC RELATIONS CONSULTANT 縱橫財經公關顧問有限公司香港金鐘夏慤道十八號海富中心第一期二十四樓 Strategic Financial Relations Limited24/F, Admiralty Centre 118 Harcourt Road, Hong Kong 主要銀行 PRINCIPAL BANKERS The Bank of East Asia, LimitedChina Construction Bank (Asia) Corporation LimitedChong Hing Bank LimitedDah Sing Bank, LimitedHang Seng Bank LimitedThe Hongkong and Shanghai Banking Corporation LimitedMUFG Bank, Ltd.OCBC Bank (Hong Kong) LimitedStandard Chartered Bank (Hong Kong) LimitedUnited Overseas Bank Limited 東亞銀行有限公司中國建設銀行（亞洲）股份有限公司創興銀行有限公司大新銀行有限公司恒生銀行有限公司香港上海滙豐銀行有限公司三菱UFJ銀行華僑銀行（香港）有限公司渣打銀行（香港）有限公司大華銀行有限公司 註冊辦事處 REGISTERED OFFICE Victoria Place, 5th Floor, 31 Victoria StreetHamilton HM10, Bermuda Victoria Place, 5th Floor, 31 Victoria StreetHamilton HM10, Bermuda HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 總辦事處及主要營業地點 香港北角丹拿道十八號愛群商業中心二樓 2/F, TRP Commercial Centre18 Tanner Road, North Point, Hong Kong 主要股份登記及過戶處 PRINCIPAL REGISTRAR AND TRANSFER OFFICE Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor, 31 Victoria StreetHamilton HM10, Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor, 31 Victoria StreetHamilton HM10, Bermuda 香港股份登記及過戶分處 HONG KONG BRANCH REGISTRAR ANDTRANSFER OFFICE Computershare Hong Kong Investor Services LimitedRooms 1712-6, 17/F, Hopewell Centre183 Queen’s Road East, Hong Kong 香港中央證券登記有限公司香港皇后大道東一八三號合和中心十七樓一七一二至六室 WEBSITE 網址 www.fairwoodholdings.com.hk www.fairwoodholdings.com.hk STOCK CODE 股票編號 摘要及財務日誌HIGHLIGHTS AND FINANCIAL CALENDAR 摘要 HIGHLIGHTS 摘要及財務日誌Highlights and Financial Calendar 權益股東應佔溢利(港幣百萬元)PROFIT ATTRIBUTABLE TO EQUITYSHAREHOLDERS(HK$’m) 主席報告CHAIRMAN’S STATEMENT TO OUR SHAREHOLDERS 致各股東 本人謹代表董事會（「董事會」）提呈大快活集團 有 限 公 司（「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全年業績報告。 On behalf of the Board of Directors (the “Board”), I am pleased topresentthe annual results of Fairwood Holdings Limited(the“Company”) and its subsidiaries (collectively referred to as the“Group”) for the year ended 31 March 2024. 財務業績 FINANCIAL RESULTS 本集團於截至二零二四年三月三十一日止年度的收入按年增加3.7%至港幣31.369億元（二零二三年：港幣30.242億元）。權益股東應佔溢利增加12.9%至港幣5,070萬元（二零二三年：港幣4,490萬 元）。扣 除 年 內 政 府 補 貼 金額 港 幣140萬 元（ 二 零 二 三 年： 港 幣4,160萬元），本 年 度 溢 利 為 港 幣4,930萬 元，二 零 二三年則為港幣330萬元。本集團毛利率增加至8.6%（二零二三年：8.5%）。每股基本盈利為39.10港仙（二零二三年：34.64港仙）。 Forthe year ended 31 March 2024,revenue of the Groupincreased by 3.7% year-on-year, to HK$3,136.9 million (2023:HK$3,024.2 million). Profit attributable to equity shareholders roseby 12.9% to HK$50.7 million (2023: HK$44.9 million). ExcludingtheGovernment subsidies of HK$1.4 million(2023:HK$41.6million),profit for the year was HK$49.3 million,as againstHK$3.3 million in 2023. The Group’s gross profit margin increasedto 8.6% (2023: 8.5%). Basic earnings per share amounted toHK39.10 cents (2023: HK34.64 cents). DIVIDEND 股息 The Board recommends to pay a final dividend of HK30.0 cents(2023: HK40.0 cents) per share and a special final dividend of nil(2023: HK5.0 cents) per share for the year ended 31 March 2024.Togetherwith the interim dividend of HK11.0 cents(2023:HK18.0 cents) per share paid during the year, the total dividendfor the year ended 31 March 2024 amounts to HK41.0 cents (2023:HK63.0cents)per share,representing a total distribution ofapproximately105%of the Group’s profit for the year.Theproposed final dividend will be paid on or before Thursday, 3October2024 to shareholders whose nam