霭华押业信贷2025年报

Company InformationFinancial HighlightFive-Year Financial SummaryChairman StatementManagement Discussion and AnalysisReport of the DirectorsCorporate Governance ReportDirectors and Senior ManagementIndependent Auditor’s ReportConsolidated Statement of Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Cash Flow StatementNotes to the Financial Statements245910264167717879818284 Contents目錄 Oi Wah Pawnshop Credit Holdings Limited 靄華押業信貸控股有限公司公司資料Company Information2(Chairman and Chief Executive Officer)Independent Non-executive Directors(Chairman)AUTHORISED REPRESENTATIVESHKICPAWindward 3, Regatta Office ParkP.O. Box 1350Grand Cayman, KY1-1108Cayman Islands BOARD OF DIRECTORSExecutive DirectorsMr. Chan Kai Ho EdwardMs. Chan Mei FongMs. Chan Ying YuNon-executive DirectorsMr. Chan Kai Kow MacksionMr. Ng Siu HongDr. Leung Shiu Ki AlbertDr. Yip NgaiMr. Lam On TaiBOARD COMMITTEESAudit CommitteeDr. Yip Ngai(Chairman)Dr. Leung Shiu Ki AlbertMr. Lam On TaiRemuneration CommitteeMr. Lam On Tai(Chairman)Mr. Chan Kai Ho EdwardDr. Leung Shiu Ki AlbertNomination CommitteeDr. Leung Shiu Ki AlbertMr. Chan Kai Ho EdwardMr. Lam On TaiCOMPANY SECRETARYMr. Cheng Yiu HangHKICPAMr. Chan Kai Ho EdwardMs. Chan Ying YuREGISTERED OFFICEWindward 3, Regatta Office ParkP.O. Box 1350Grand Cayman, KY1-1108Cayman Islands 公司資料Company Information3HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGCAYMAN ISLANDS SHARE REGISTRAR ANDHONG KONG SHARE REGISTRARBoardroom Share Registrars (HK) Limited2302–230301319Estera Trust (Cayman) Ltd.Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands14821 2103BApplebywww.pawnshop.com.hk Annual Report 2025 二零二五年年報6 Rooms 2302–2303Kwan Chart TowerNo. 6 Tonnochy Road, WanchaiHong KongSTOCK CODE01319TRANSFER OFFICEEstera Trust (Cayman) Ltd.Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands2103B, 21/F, 148 Electric RoadNorth PointHong KongAUDITORSSHINEWING (HK) CPA LimitedRegistered Public Interest Entity AuditorLEGAL ADVISERSAs to Hong Kong law:P. C. Woo & Co.As to Cayman Islands law:ApplebyPRINCIPAL BANKERSCMB Wing Lung Bank LimitedThe Bank of East Asia, LimitedFubon Bank (Hong Kong) LimitedO-Bank Co., Ltd, Hong Kong BranchCOMPANY WEBSITEwww.pawnshop.com.hk Oi Wah Pawnshop Credit Holdings Limited 靄華押業信貸控股有限公司財務摘要Financial Highlight4•Revenuedecreased by 8.4%to approximately HK$164.3•Revenuefrom mortgage loan receivables decreased by22.8%toapproximatelyHK$77.0million•Profitattributable to the equity shareholders decreased by35.3%toapproximatelyHK$55.9million•Netprofit margin decreased by 14.2 percentage points to•BasicearningspershareisHK2.9cents•Grosspawn loan receivables increased by 5.2%to•Grossmortgage loan receivables decreased by 12.8%to•Totalamountofnewpawnloansgrantedincreasedby6.5%•Averageamountofpawnloansgrantedincreasedby3.8%toapproximatelyHK$10,900pertransaction•Numberof new pawn loans(larger than HK$100,000)granteddecreasedby3.5%to690cases•Totalamountofnewmortgageloansgranteddecreasedby36.4%toapproximatelyHK$217.0million•Averageamount of mortgage loans granted decreased by20.5%toapproximatelyHK$3.1million•Numberof new mortgage loans granted decreased by•Netinterest margin for pawn loans increased by 2.3•Netinterest margin for mortgage loans decreased by 1.2•Asat28February2025,theaverageloan-to-valueratioofthemortgageloanportfoliowaskeptataround58.2%••77,000,000•••2.9•5.2%189,900,000•670,700,000•872,000,000•10,900•100,0003.5%690•3 6 . 4 %217,000,000•20.5%3,100,000•19.5%•2.340.0%•10.3%•58.2% FINANCIAL PERFORMANCEmillion34.0%approximatelyHK$189.9millionapproximatelyHK$670.7millionBUSINESS PERFORMANCEtoapproximatelyHK$872.0million19.5%to70casespercentagepointsto40.0%percentagepointsto10.3% 8.4%164,300,0002 2 . 8 %35.3%55,900,00014.234.0%1 2 . 8 %6 . 5 %3.8%701 . 2 五年財務概要Five-year Financial Summary5202520242023–8,4969,47714,411–67,68663,36756,693–11,1416,7153,20587,32379,55974,309–76,97299,74891,532164,295179,307165,84168,632109,412112,50055,90886,44786,1072.94.5(%)41.861.067.834.048.251.913.616.316.24.77.35.08.016.516.415.6–40.037.737.6–10.311.510.5Effective income tax rate is equal to the current tax divided bythe profit before taxation for the respective yearReturn on total assets is calculated by dividing profit for the yearby the total assets as at the respective yearReturn on equity is calculated by dividing profit for the year bythe total equity as at the respective yearNet interest margin during the year refers to our interest incomein respect of our pawn loans and mortgage loans less therespective finance costs, divided by the average of month-endgross loan receivables balances of the corresponding loans during1234 Annual Report 2025 二零二五年年報 Note 1Note 2Note 3Note 4the year Oi Wah Pawnshop Credit Holdings Limited 靄華押業信貸控股有限公司五年財務概要Five-year Financial Summary6202520242023(%)20.617.717.87.26.81.51.4100,76857,07688,2531,082,2521,131,6301,065,31759,745101,81189,