亚积邦租赁2024 年报

CONTENTS目錄 4Corporate Information公司資料8Chairman’s Statement主席報告12Management Discussion and Analysis管理層討論與分析25Five Year Financial Summary五年財務概要28Directors’ Report董事會報告50Corporate Governance Report企業管治報告73Directors and Senior Management董事及高級管理層84Independent Auditor’s Report獨立核數師報告92Consolidated Statement of Profit or Loss andOther Comprehensive Income綜合損益及其他全面收益表93Consolidated Statement of Financial Position綜合財務狀況表95Consolidated Statement of Changes in Equity綜合權益變動表96Consolidated Statement of Cash Flows綜合現金流量表98Notes to Consolidated Financial Statements綜合財務報表附註 ABOUTAP RENTALS關於亞積邦租賃 We are a leading equipment rental service company in Hong Kong with the capability of providing a widerange of construction, E&M engineering and event and entertainment equipment, equipment rental-related solutions and value-added services to our customers. We serve a diverse range of customersincluding leading construction and E&M engineering companies and large scale event and entertainmentcompanies. Our rental equipment principally covers power and energy equipment, high-reachequipment, material handling equipment and other equipment (include lifting, earth moving, foundation,road and transportation, tunneling, demolition and small equipment). CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORSExecutive Directors: 執行董事：劉邦成（主席）陳潔梅劉子鋒（於2024年4月1日獲委任） Lau Pong Sing(Chairman)Chan Kit Mui, LinaLau Tsz Fung (appointed on 1 April 2024) 非執行董事：中澤友克 Non-executive Director:Nakazawa Tomokatsu 獨立非執行董事：何鍾泰蕭澤宇李炳志 Independent Non-executive Directors:Ho Chung Tai, RaymondSiu Chak YuLi Ping Chi 審核委員會李炳志（主席）何鍾泰蕭澤宇 AUDIT COMMITTEELi Ping Chi(Chairman)Ho Chung Tai, RaymondSiu Chak Yu 薪酬委員會蕭澤宇（主席）李炳志劉邦成 REMUNERATION COMMITTEE Siu Chak Yu(Chairman)Li Ping ChiLau Pong Sing 提名委員會劉邦成（主席）蕭澤宇李炳志 NOMINATION COMMITTEE Lau Pong Sing(Chairman)Siu Chak YuLi Ping Chi 風險管理委員會劉邦成（主席）陳潔梅王卓敏 RISK MANAGEMENT COMMITTEE Lau Pong Sing(Chairman)Chan Kit Mui, LinaWong Cheuk Man 授權代表劉邦成王卓敏 AUTHORISED REPRESENTATIVESLau Pong SingWong Cheuk Man 公司秘書王卓敏（HKICPA、ACCA） COMPANY SECRETARYWong Cheuk Man (HKICPA, ACCA) 核數師 AUDITOR 德勤•關黃陳方會計師行執業會計師註冊公眾利益實體核數師香港金鐘道88號太古廣場一座35樓 Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor35th Floor, One Pacific Place88 QueenswayHong Kong CORPORATE INFORMATION公司資料 法律顧問 LEGAL ADVISERAs to Hong Kong Law Deacons5th Floor, Alexandra House18 Chater Road, CentralHong Kong 有關香港法律的近律師行香港中環遮打道18號歷山大廈5樓 主要往來銀行南洋商業銀行有限公司香港上海滙豐銀行有限公司 PRINCIPAL BANKERNanyang Commercial Bank, LimitedThe Hongkong and Shanghai Banking Corporation Limited 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEConyers Trust Company (Cayman) Limited Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DriveP. O. Box 2681Grand Cayman KY1-1111Cayman Islands 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 香港中央證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712至1716號舖 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17th Floor, Hopewell Centre183 Queen’s Road East, WanchaiHong Kong 註冊辦事處 REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DriveP. O. Box 2681Grand Cayman KY1-1111Cayman Islands 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS INHONG KONG 香港九龍麼地道75號南洋中心第二座8樓806A室 Unit 806A, 8th Floor,Tower II, South Seas Centre,No. 75 Mody Road,KowloonHong Kong 股份代號1496 STOCK CODE1496 公司網址www.apholdingshk.com COMPANY WEBSITEwww.apholdingshk.com 主席報告CHAIRMAN’SSTATEMENT Chairman; Chief Executive Officerand Executive DirectorMr. Lau Pong Sing劉邦成先生主席、行政總裁兼執行董事 CHAIRMAN’S STATEMENT主席報告 各位股東： Dear Shareholders, 本人謹代表亞積邦租賃控股有限公司（「亞積邦租賃」或「本公司」）董事會（「董事會」）提呈本公司及其附屬公司（統稱「本集團」）截至2024年3月31日止年度（「本年度」或「2024年財政年度」）的經審核綜合年度業績。 On behalf of the board of Directors (the “Board”) of AP Rentals HoldingsLimited (“AP Rentals” or the “Company”), I hereby present the auditedconsolidated annual results of the Company and its subsidiaries(collectively the “Group”) for the year ended 31 March 2024 (the “Year” or“FY2024”). For FY2024, the Group had a total revenue of approximately HK$174.1million, representing an increase of approximately 8.4% as compared tothat of approximately HK$160.6 million for the year ended 31 March 2023(“FY2023”). The Group recorded a profit for the Year of approximatelyHK$10.4 million (FY2023: a profit of approximately HK$12.8 million). Pleaserefer to the section headed “Management Discussion and Analysis”(“MD&A”) for details of the Group’s business performance for FY2024. TheEnvironmental, Social and Governance Report, which summarizes our effortand performance in promoting and strengthening corporate socialresponsibility among the Group during the Year is published separately. 於2024年財政年度，本集團的總收益約為174.1百萬港元，較截至2023年3月31日止年度（「2023年財政年度」）約160.6百萬港元增加約8.4%。本集團於本年度錄得溢利約10.4百萬港元（2023年財政年度：溢利約12.8百萬港元）。有關本集團於2024年財政年