万保刚集团年报 2024/2025

CONTENTS目錄 2Corporate Information4Group Structure5Financial Highlights7CEO’s Statement11Management Discussion and Analysis16Directors’ and Senior Management’s Profile24Corporate Governance Report38Environmental, Social and Governance Report61Report of the Directors71Independent Auditors’ Report77Consolidated Statement of Profit or Loss78Consolidated Statement of Comprehensive Income79Consolidated Statement of Financial Position81Consolidated Statement of Changes in Equity83Consolidated Statement of Cash Flows85Notes to the Consolidated Financial Statements175Financial Summary Corporate Information公司資料 董事會 Board of DirectorsExecutive Directors 執行董事 Hung Kim Fung, Measure(Chairman)Yeung Man Yi, Beryl(Deputy Chairman and Chief Executive Officer)Hung Ying FungYeung Kwok Leung, Allix 獨立非執行董事 Independent Non-Executive DirectorsIp Fu Wa, BenthonyLeung Wai CheungKu Wing Hong, Eric 審核委員會 Audit CommitteeLeung Wai Cheung(Chairman)Ip Fu Wa, BenthonyKu Wing Hong, Eric 薪酬委員會 Remuneration Committee Leung Wai Cheung(Chairman)Yeung Man Yi, BerylKu Wing Hong, Eric 提名委員會 Nomination CommitteeHung Kim Fung, Measure(Chairman)Ip Fu Wa, BenthonyLeung Wai Cheung 註冊辦事處 Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 主要營業地點 Principal Place of Business 7/F New Trend Centre704 Prince Edward Road EastSan Po KongKowloonHong Kong 7047 Corporate Information公司資料 公司秘書 Company SecretaryTsoi Ho Yin 核數師 Auditors HLB Hodgson Impey Cheng LimitedCertified Public Accountants31/F Gloucester TowerThe Landmark11 Pedder Street, CentralHong Kong 1131 主要股份過戶登記處 Principal Share Registrar and Transfer Office Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria Street,PO Box HM 1179,Hamilton HM EXBermuda Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria Street,PO Box HM 1179,Hamilton HM EXBermuda 股份過戶登記分處 Branch Share Registrar and Transfer Office 183171712–1716 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17/FHopewell Centre183 Queen’s Road EastHong Kong 主要往來銀行 Principal BankersDah Sing Bank, LimitedDBS Bank (Hong Kong) LimitedHang Seng Bank Limited 法律顧問 Legal Advisers LOEB & LOEB LLP2206-19 Jardine House1 Connaught PlaceCentralHong Kong 12206-19 公司網站http://www.mobicon.com Corporate Websitehttp://www.mobicon.com 投資者關係聯絡(852) 2397 6628(852) 2397 0339 Investor Relations ContactTelephone no: (852) 2397 6628Facsimile no: (852) 2397 0339 股份代號 Stock Code1213 Group Structure集團架構 Financial Highlights財務摘要 Major Financial Indicators and Ratios主要財務指標及比率 For the year ended 31st March Financial Highlights財務摘要 For the year ended 31st March Revenue by Business Segments (by %)按業務分類之收益（按百分比顯示） Revenue by Geographical Segments (by %)按地區分類之收益（按百分比顯示） Profit (Loss) Attributable to Shareholders股東應佔溢利（虧損） CEO’s Statement行政總裁報告 財務業績 Financial Results For the financial year ended 31st March 2025 (the “Year Under Review”),the Group recorded a turnover of approximately HK$287 million,representing a decrease of about 15.8% from approximately HK$341million recorded in the previous year. Gross profit decreased by about15.7% from approximately HK$89 million for the previous year to aroundHK$75 million this year, while the gross profit margin decreased by about0.4% from 26.3% to 26.2%. The Group recorded an operating loss ofapproximately HK$6.1 million (31st March 2024: profit of approximatelyHK$10.3 million). The loss attributable to shareholders was approximatelyHK$11.8 million (31st March 2024: loss of approximately HK$4.9 million).This represented loss per share of around HK$0.059 (loss per share ofaround HK$0.025 as at 31st March 2024). The Board has resolved thatsubject to the approval of the shareholders at the forthcoming annualgeneral meeting of the Company, a final dividend of HK0.25 cent perordinary share shall be declared for the year ended 31st March 2025,totally HK$0.5 million to the shareholders whose names appeared onthe register of members of the Company on 21st August 2025. The finaldividend, if approved, is expected to be paid on 1st September 2025. 15.8%15.7%26.3%0.4%26.2%0.0590.0250.25 CEO’s Statement行政總裁報告 (1)(2)(i)(ii)(3)13%20.6%22% During the Year Under Review, the Group continued to focus on its threecore business operations, namely: (1) the distribution of electroniccomponents, electrical components and equipment under the brand of(the “Electronic and Electrical Trading Business”); (2) the ComputerBusiness which includes (i) the retail sales of computer products andsmartphone accessories under the brand of(the “ComputerRetail Business”) and (ii) the distribution of computer products andconsumer products under the brand of(the “Computer DistributionBusiness”); and (3) the Cosmetic and Online Retail Business mainly underthe brand of. and(the “Cosmetic and Online RetailBusiness”). During the Year Under Review, the Group’s turnover derivedfrom the Electr