金至尊集团2024/25年报

DISTRIBUTION NETWORK分銷網絡29.4%Countriesand Regions國家及地區Self-operated Shops自營店Mainland China1中國內地1Hong Kong SAR, China2中國香港特別行政區Macau SAR, China3中國澳門特別行政區Licensed Shops品牌店Mainland內地Overseas海外1Mainland China: Hereafter refers to as “Mainland”中國內地：往後稱為「內地」2Hong Kong SAR, China: Hereafter refers to as “Hong Kong”中國香港特別行政區：往後稱為「香港」3Macau SAR, China: Hereafter refers to as “Macau”中國澳門特別行政區：往後稱為「澳門」DISTRIBUTION NETWORK IN MAINLAND內地分銷網絡Total No. of shops店舖總數：231 (+18)Remarks註：•The percentages refer to the contribution to the total no. of shops inMainland百分比代表該店舖數目對內地店舖總數之佔比•Figures in brackets refer to the change between 31 March 2025 and30 June 2024括號內的數字為2025年3月31日與2024年6月30日之間的變化Tier I一線Northern China華北區Tier II二線Central China華中區Tier III三線Southern China華南區Tier IV & below四線及以下Eastern China華東區38%23%19%20%46%15%23%16%As at 31 March 2025於2025年3月31日 OPERATIONAL HIGHLIGHTS營運摘要21%(22%)33%(14%)67%(86%)79%(78%)Revenue收入SegmentLoss分部虧損Hong Kong, Macau andOverseas香港、澳門及海外Mainland内地4%(7%)91%(88%)Revenue收入Retailing零售Wholesaling批發Licensing品牌業務REVENUE AND PROFIT ANALYSIS|收入及溢利分析Revenue and Segment Profit/(Loss) by Market按市場劃分的收入及分部溢利╱（虧損）Revenue and Segment Profit/(Loss) by Business按業務劃分的收入及分部溢利╱（虧損）HK$M百萬港元Revenue收入Retailing零售Changes變化+21%Wholesaling批發Changes變化+16%Licensing品牌業務Changes變化-26%Overall整體Changes變化+18%HK$M百萬港元Revenue收入Hong Kong, Macau &Overseas香港、澳門及海外Changes變化+15%Mainland內地Changes變化+18%Overall整體Changes變化+18%Remarks註：•Comparative for the year ended 30 June 2024 (“FY2024”) in the above doughnut charts are shown in brackets以上環圈圖括號內為截至2024年6月30日止年度（「2024財年」）之比較數字•Adjusted Segment Profit/(Loss) refers to segment profit/(loss) excluding gold hedging losses經調整分部溢利╱（虧損）指剔除黃金對沖虧損之分部溢利╱（虧損）#Represent a non-HKFRS financial measure指非香港財務報告準則的財務計量 Segment(Loss)/Profit分部（虧損）╱溢利645(132)Loss increasedby 93%虧損增加93%38(4)Loss decreasedby 20%虧損減少20%2910-32%712(126)Loss increasedby 113%虧損增加113%Segment Loss分部虧損150(41)loss increasedby 382%虧損增加382%562(85)loss increasedby 68%虧損增加68%712(126)loss increasedby 113%虧損增加113% OPERATIONAL HIGHLIGHTS營運摘要84%(80%)80%(73%)20%(27%)16%(20%)Sales銷售Gross Profit毛利Gold & Platinum3黃金及鉑金3Fixed Price Jewellery定價首飾RETAIL SALES PERFORMANCE|零售銷售表現REVENUE AND PROFIT ANALYSIS(Continued)Overall整體Gold & Platinum黃金及鉑金Fixed Price Jewellery定價首飾Hong Kong & Macau香港及澳門Gold & Platinum黃金及鉑金Fixed Price Jewellery定價首飾Mainland內地Gold & Platinum黃金及鉑金Fixed Price Jewellery定價首飾Same Store Sales (“SSS”) represented a comparison of sales of the same self-operated shop having full day operations in the comparable periods and such data did not includesales of licensed shops同店銷售（「同店銷售」）為同一間自營店於可比較期內有完整日營運的銷售額比較，有關數據並不包括品牌店的銷售額Sales1and Gross Profit2by Product按產品劃分的銷售1及毛利HK$M百萬港元Gold & Platinum黃金及鉑金Changes變化Fixed Price Jewellery定價首飾Changes變化Overall整體Changes變化1Sales = Revenue – Licensing Income銷售=收入-品牌業務收入2Gross Profit = Consolidated Gross Profit – Gross Profit of Licensing Business毛利=綜合毛利-品牌業務毛利3Gold & Platinum refers to gold & platinum products sold by weight basing on international marketprice, i.e. at non-fixed price黃金及鉑金是指根據國際市場價格按重量出售的黃金及鉑金產品（即非定價）Remarks:Comparative figures for FY2024 in the above chartare shown in brackets註：上圖括號內為2024財年之比較數字 |收入及溢利分析（續）For the Nine Months Ended 31 March 2025截至2025年3月31日止九個月SSS同店銷售Y-o-Y Revenue Changes-10%-7%-25%-21%-12%-35%-7%-5%-17%2Sales銷售Gross572+26%+78%111-0%683+21%+56% FINANCIAL HIGHLIGHTS財務摘要FINANCIAL PERFORMANCE|財務表現HK$M百萬港元Revenue1收入1Gross Profit1毛利1Operating Loss1經營虧損1Adjusted Operating Loss (exclude Gold Hedging Loss)1, 2經調整經營虧損（若撇除黃金對沖虧損）1, 2Loss for the Period/Year期╱年內虧損Loss Attributable to Equity Holders權益持有人應佔虧損Gross Margin1毛利率1Operating Margin1經營溢利率1Adjusted Operating Margin (exclude Gold Hedging Loss)1, 2經調整經營溢利率（若撇除黃金對沖虧損）1, 2Net Margin淨利率EBITDA2未計利息、稅項、折舊及攤銷前盈利2EBITDA Margin2未計利息、稅項、折舊及攤銷前盈利率2Adjusted EBITDA經調整未計利息、稅項、折舊及攤銷前盈利Adjusted EBITDA Margin經調整未計利息、稅項、折舊及攤銷前盈利率Total Operating Expenses to Revenue Ratio2總經營開支佔收入比率2Effective Tax Rate實際稅率Gold Hedging Loss黃金對沖虧損1Including continuing operations only僅包括持續經營業務2Represent non-HKFRS measures指非香港財務報告準則計量KEY FINANCIAL INDICATORS|主要財務指標HK$M百萬港元As at 31 March 2025Inventories存貨Average Inventory Turnover Days1平均存貨周轉日1Closing Inventory Turnover Days2期末存貨周轉日2Cash and Bank Balances現金及銀行結餘Bank Borrowings & Gold loans銀行貸款及黃金借貸Glod Loans黃金借貸Net Cash/(Borrowings)3淨現金╱（借貸）3Adjusted Net Cash/(Borrowing)經調整淨現金╱（貸款）Net Gearing Ratio4淨債務比率4Debt-to-Equity Ratio5負債權益比率5Return on Equity6股東權益回報率6Return on Total Assets7總資產回報率7Current Ratio流動比率1(Opening Inventory + Closing Inventory)÷2÷COGS * Number of Days for the Year（期初存貨+期末存貨）÷2÷銷貨成本*年內日數2Closing Inventory÷COGS* Number of Days for the Year期末存貨÷銷貨成本*年內日數3Net Cash/(Borrowings) = Cash and Bank Balances – Bank Borrowing淨現金╱（貸款）=現金及銀行結餘－銀行貸款4Adjusted Net Cash/(Borrowings) = Cash and Bank Balances – Bank Borrowing – Gold Loans淨現金╱（貸款）=現金及銀行結餘－銀行貸款－黃金借貸5Net Cash/(Borrowings)÷Capital and Reserves Attributable to Equity Holders of the Company淨現金╱（貸款）÷本公司權益持有人應佔資本及儲備6(Long-term Liabilities + Short-term Liabiliti