亚伦国际年报2024/2025

目 錄Annual Report 2024/2025二零二四年至二零二五年年報公司資料財務摘要致股東函件董事及高級管理人員董事會報告企業管治報告獨立核數師報告綜合損益及其他全面收益表綜合財務狀況表綜合權益變動表綜合現金流量表綜合財務報告書附註財務概要 45-1011-1617-3132-4748-545556-575859-6061-155156 公司資料張麗珍女士（主席）張樹穩先生（董事總經理）張麗斯女士張樹生博士蔡慧璇女士黎雅明先生盧楚鏘先生唐安妮女士張樹穩先生張麗斯女士蔡慧璇女士*黎雅明先生盧楚鏘先生張麗珍女士*蔡慧璇女士黎雅明先生黎雅明先生*張麗斯女士蔡慧璇女士德勤•關黃陳方會計師行註冊公眾利益實體核數師*有關委員會的主席 Corporate InformationBoard of DirectorsExecutive DirectorsMs. Cheung Lai Chun, Maggie(Chairman)Mr. Cheung Shu Wan(Managing Director)Ms. Cheung Lai See, SophieDr. Cheung Shu Sang, WilliamIndependent Non-Executive DirectorsMs. Choy Wai Sheun, SusanMr. Lai Ah Ming, LeonMr. Lo Chor Cheong, ColinCompany SecretaryMs. Tong On NiAuthorized RepresentativesMr. Cheung Shu WanMs. Cheung Lai See, SophieAudit CommitteeMs. Choy Wai Sheun, Susan*Mr. Lai Ah Ming, LeonMr. Lo Chor Cheong, ColinNomination CommitteeMs. Cheung Lai Chun, Maggie*Ms. Choy Wai Sheun, SusanMr. Lai Ah Ming, LeonRemuneration CommitteeMr. Lai Ah Ming, Leon*Ms. Cheung Lai See, SophieMs. Choy Wai Sheun, SusanAuditorDeloitte Touche TohmatsuRegistered Public Interest Entity Auditors*Chairman of the relevant Board Committees Allan International Holdings Limited亞倫國際集團有限公司2 公司資料康德明律師事務所香港中環康樂廣場8號交易廣場第一座29樓香港上海滙豐銀行有限公司恒生銀行有限公司Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda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Clarendon House2 Church StreetHamilton HM 11Bermuda香港柴灣利眾街20號柴灣中心工業大廈23樓B室電話：(852) 2103 7288傳真：(852) 2214 9357網址：www.allan.com.hk684 Legal Advisers on Bermuda LawConyers, Dill and Pearman29th Floor One Exchange Square8 Connaught PlaceCentralHong KongPrincipal BankersThe Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank LimitedShare Registrars and Transfer OfficeOcorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10BermudaHong Kong Branch Registrars andTransfer OfficeTricor Investor Services Limited17/F,Far East Finance Centre16 Harcourt RoadHong KongRegistered OfficeClarendon House2 Church StreetHamilton HM 11BermudaHead Office and Principal Place ofBusinessFlat B, 23/F., Chaiwan Industrial Centre20 Lee Chung Street, Chai WanHong KongTel: (852) 2103 7288Fax: (852) 2214 9357Website: www.allan.com.hkStock Code684 Financial HighlightsRevenue營業額Gross Profit毛利Gross Profit%毛利率Net Loss淨虧損Net Loss%淨虧損率Loss per share每股虧損Dividend Per Share — Interim每股股息—Dividend Per Share —Interim special每股股息Dividend Per Share — Final每股股息—Dividend Per Share — Special每股股息—Dividend Per Share — Total每股股息－總額Inventories Turnover Days存貨周轉天數Trade Receivables Turnover Days應收貿易賬款周轉天數Trade Payables Turnover Days應付貿易賬款周轉天數Gearing Ratio資產負債比率Return on Equity股東權益回報率*1.Inventories turnover days is equal to the average of the openingand closing inventories divided by the cost of sales and multipliedby the number of days for the year*2.Trade receivables turnover days is equal to trade receivablesdivided by the revenue and multiplied by the number of days forthe year*3.Trade Payable turnover days is equal to trade payables divided bythe cost of sales and multiplied by the number of days for the year*4.Gearing ratio is equal to the total borrowings divided by the equity*5.Return on Equity is equal to the net loss after tax for the yeardivided by the average of opening and closing equity 致股東函件截至二零二五年三月三十一日止年度，本集團之 銷 售 營 業 額 下 跌4%至4億6,520萬 港 元（ 二零二四年：4億8,480萬港元）及綜合淨虧損為9,610萬 港 元（ 二 零 二 四 年：6,910萬 港 元 ）。截至二零二五年三月三十一日止年度本集團每股虧損為28.9港仙（二零二四年：20.8港仙）。董 事 會 決 定 不 建 議 派 發 截 至 二 零 二 五 年 三 月三十一日止年度之末期股息（二零二四年：末期股息每股2港仙及特別股息每股13港仙）。連同已於本年一月份派發之中期股息每股2港仙，截至二零二五年三月三十一日止年度之股息總額將為每股2港仙（二零二四年：30港仙）。本集團從事設計、製造及銷售多種家庭電器。截至二零二五年三月三十一日止年度，營商環境依然變幻莫測、充滿挑戰及困難。全球經濟持 續 受 高 通 脹 、 高 利 率 、 俄 烏 及 中 東 地 緣 政治衝突以及中美緊張局勢困擾。消費者消費意欲依然低迷，客戶在採購及監控庫存方面極為謹慎。此外，同業競爭也非常激烈。銷售營業額下跌4%至4億6,520萬港元。美洲銷售營業額減少8%至2億9,660萬港元，佔本集團銷售營 業 額 的64%。 歐 洲 銷 售 營 業 額 減 少41%至6,890萬港元，佔本集團銷售營業額的15%。歐洲銷售營業額大幅下跌主要是由於一位特定客戶的銷售目的地由歐洲改為中國所致。亞洲的 銷 售 額 增 加121%至8,130萬 港 元 ， 佔 本 集團銷售營業額的17%。其他市場的銷售營業額增 加127%至1,830萬 港 元 ， 佔 本 集 團 銷 售 額的4%。 Letter to ShareholdersManagement Discussion and AnalysisFor the year ended 31 March 2025, the Group’s sales turnoverdecreased by 4% to HK$465.2 million (2024: HK$484.8 million)and the consolidated net loss was HK$96.1 million (2024:HK$69.1 million). Basic loss per share of the Group for the yearended 31 March 2025 was HK28.9 cents (2024: HK20.8 cents).The Board of Directors has resolved not to recommend any finaldividend (2024: final dividend of HK2 cents and special dividendof HK13 cents) at the forthcoming Annual General Meeting. Withthe interim dividend of HK2 cents paid in January this year, thetotal dividend for the year ended 31 March 2025 is HK2 cents pershare (2024: HK30 cents).Business ReviewThe Group is engaged in design, manufacturing and trading of awide range of household electrical appliances.For the year ended 31 March 2025, business environmentcontinued to be unpredictable, challenging and difficult. Globaleconomy continued to be plagued by high inflation, high interestrates, geopolitical conflicts in Rus