怡邦行控股2024/25年年报

E. Bon Holdings Limited Annual Report 2024/25346714264176111119121123125126206Content目錄 2 Financial HighlightsI財 務 摘 要Corporate InformationI公 司 資 料Group StructureI集 團 架 構Chairman’s StatementI主 席 報 告 書Management Discussion and AnalysisI管 理 層 討 論 與 分 析Directors’ ReportI董 事 報 告Corporate Governance ReportI企 業 管 治 報 告Environmental, Social and Governance ReportI環 境 、 社 會 及 管 治 報 告Independent Auditor’s ReportI獨 立 核 數 師 報 告Consolidated Statement of Comprehensive IncomeI綜 合 全 面 收 益 表Consolidated Statement of Financial PositionI綜 合 財 務 狀 況 表Consolidated Statement of Changes in EquityI綜 合 權 益 變 動 表Consolidated Statement of Cash FlowsI綜 合 現 金 流 量 表Notes to the Consolidated Financial StatementsI綜 合 財 務 報 表 附 註Five-Year Financial SummaryI五 年 財 務 摘 要 Financial Highlights財務摘要Annual resultsfor the year ended 31 March 2025截至二零二五年三月三十一日止年度之全年業績Annual results for the year ended 31 March 2025截至二零二五年三月三十一日年度之全年業績• Revenue•收益• Loss before income tax•除所得稅前虧損• Shareholders’ equity as at 31 March 2025•於二零二五年三月三十一日股東權益• Basic (loss)/earnings per share•每股基本（虧損）╱溢利Revenue (HK$’000)收益（千港元）Operating (loss)/profit (HK$’000)經營（虧損）╱溢利（千港元）(Loss)/Profit before income tax (HK$’000)除所得稅前（虧損）╱溢利（千港元）(Loss)/Profit attributable to shareholders(HK$’000)股東應佔（虧損）╱溢利（千港元）Basic (loss)/earnings per share (HK cents)每股基本（虧損）╱溢利（港仙）Proposed final dividend per share (HK cents)建議每股末期股息（港仙）Net asset value (HK$’000)資產淨值（千港元）(Loss)/profit attributable Corporate Information公司資料E. Bon Holdings Limited Annual Report 2024/25REGISTERED OFFICECricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman IslandsHEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS16th–18th FloorsFirst Commercial Building33 Leighton RoadCauseway BayHong Kong香港銅鑼灣禮頓道33號第一商業大廈16–18樓Executive DirectorsMr. TSE Sun Fat, Henry(Chairman)Mr. TSE Sun Wai, Albert(Vice Chairman)Mr. TSE Sun Po, Tony(Managing Director)Mr. TSE Hon Kit, Kevin(Deputy Managing Director)Mr. LAU Shiu Sun謝新法先生（主席）謝新偉先生（副主席）謝新寶先生（董事總經理）謝漢傑先生（副董事總經理）劉紹新先生Independent Non-executive DirectorsMr. WONG Wah, DominicMr. WAN Sze ChungDr. LUK Wang KwongMs. MAN Yuk Fan黃華先生溫思聰先生陸宏廣博士文玉芬女士AUDIT COMMITTEEMr. WAN Sze Chung(Chairman)Dr. LUK Wang KwongMr. WONG Wah, Dominic溫思聰先生（主席）陸宏廣博士黃華先生 NOMINATION COMMITTEEMr. WONG Wah, Dominic(Chairman)Mr. TSE Sun Fat, HenryMr. WAN Sze Chung黃華先生（主席）謝新法先生溫思聰先生REMUNERATION COMMITTEEMr. WONG Wah, Dominic(Chairman)Mr. LAU Shiu SunMr. WAN Sze Chung黃華先生（主席）劉紹新先生溫思聰先生INVESTMENT COMMITTEEMr. WONG Wah, Dominic(Chairman)Mr. TSE Sun Po, TonyMr. LAU Shiu Sun黃華先生（主席）謝新寶先生劉紹新先生COMPANY SECRETARYMr. YU Chi Wah,CPA俞志燁先生,CPAAUDITORPricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22nd Floor Prince’s BuildingCentralHong Kong羅兵咸永道會計師事務所執業會計師註冊公共利益實體核數師香港中環太子大廈22樓AUTHORISED REPRESENTATIVESMr. TSE Hon Kit, KevinMr. YU Chi Wah,CPA謝漢傑先生俞志燁先生,CPA 4 怡 邦 行 控 股 有 限 公 司2024/25年 年 報LEGAL ADVISERS ON HONG KONG LAWPang, Wan & Choi, SolicitorsRoom 1405, 14th FloorChina Insurance Group Building141 Des Voeux Road CentralHong Kong彭溫蔡律師行香港德輔道中141號中保集團大廈14樓1405室PRINCIPAL BANKERS–Fubon Bank (Hong Kong) Limited富邦銀行（香港）有限公司–The Hongkong and Shanghai Banking CorporationLimited香港上海滙豐銀行有限公司–Nanyang Commercial Bank Limited南洋商業銀行有限公司 CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICESuntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand CaymanKY1-1100, Cayman IslandsHONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong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 Group Structure集團架構E. Bon Holdings Limited Annual Report 2024/25E. BonHoldings Limited(Cayman Islands)E. Bon (BVI)Holdings LimitedE. Bon (BVI)Holdings Limited100% 6 Chairman’s Statement主席報告書Dear Shareholders,On behalf of the Board of Directors and the management, I ampleased to present to the Company’s shareholders a review ofannual results for the year ended 31 March 2025 and ourprospects.Our financial projections for 2025 illustrate the impacts ofmacroeconomic instability, fluctuations in currency, and shiftingconsumer behaviours. This year has witnessed significant globalvolatility and geopolitical tensions, creating a challengingenvironment for Hong Kong’s real estate market. The decline of theUS dollar (the “USD”) notably affects Hong Kong businesses, giventhat the Hong Kong dollar is pegged to the USD. Recentdevelopments — such as persistently high the United States (the“U.S.”) interest rates, rampant inflation stemming from the tariffconflict, rising global energy costs, renewed instability in theMiddle East, and escalating U.S. protectionism under DonaldTrump’s isolationist policies — highlight the uncertaintyconfronting property developers, investors, and consumers alike.Trump’s economic perspective primarily concerns a perceivedtrade imbalance, which he associates with the rising national debtaccumulated since the 1970s. This debt originates from U.S.investments in international economic growth, where reci