国际商业结算年报 2024/2025

Contents目錄Environmental, Social and Governance ReportNotes to the Consolidated Financial Statements136綜合財務報表附註 Corporate Information2公司資料Management’s Statement4管理層報告Biographical Details of Directors26董事履歷資料Corporate Governance Report29企業管治報告47環境、社會及管治報告Directors’ Report113董事會報告Independent Auditor’s Report121獨立核數師報告Consolidated Statement of Profit or Loss andOther Comprehensive Income129綜合損益及其他全面收益表Consolidated Statement of Financial Position131綜合財務狀況表Consolidated Statement of Changes in Equity133綜合權益變動表Consolidated Statement of Cash Flows134綜合現金流量表Five Years Financial Summary232五年財務概要 Annual Report 2024/2025年報 International Business Settlement Holdings Limited國際商業結算控股有限公司2Corporate Information公司資料BOARD OF DIRECTORSExecutive DirectorsYuen LeongChan Siu TatNon-executive DirectorLiu YuIndependent Non-executive DirectorsYap YungChen LanranWong Kin PingCOMPANY SECRETARYWong Lai KiuAUDITORRongcheng (Hong Kong) CPA Limited (formerly known as CL Partners CPA Limited)Certified Public AccountantsRegistered Public Interest Entity AuditorsAUDIT COMMITTEEYap Yung(chairman)Wong Kin PingChen LanranREMUNERATION COMMITTEEWong Kin Ping(chairman)Chan Siu TatYap YungChen LanranNOMINATION COMMITTEEWong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran 董事會執行董事袁亮陳少達非執行董事劉雨獨立非執行董事葉勇陳嵐冉王建平公司秘書黃麗嬌核數師容誠（香港）會計師事務所有限公司（前稱先機會計師行有限公司）執業會計師註冊公眾利益實體核數師審核委員會葉勇（主席）王建平陳嵐冉薪酬委員會王建平（主席）陳少達葉勇陳嵐冉提名委員會王建平（主席）陳少達葉勇陳嵐冉 Corporate Information公司資料REGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11BermudaHEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGUnit 3103, 31/FSino Plaza255-257 Gloucester RoadCauseway BayHong KongPRINCIPAL SHARE REGISTRARAppleby Global Corporate Services (Bermuda) LimitedCanon’s Court22 Victoria StreetPO Box HM 1179Hamilton HM EXBermudaHONG KONG BRANCH SHARE REGISTRARTricor Investor Services Limited17th FloorFar East Finance Centre16 Harcourt RoadHong KongSTOCK CODE00147COMPANY WEBSITEwww.147hk.com 註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda總辦事處及香港主要營業地點香港銅鑼灣告士打道255-257號信和廣場31樓3103室主要股份過戶登記處Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda香港股份過戶登記分處卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓股份代號00147公司網址www.147hk.com Annual Report 2024/2025年報 3 International Business Settlement Holdings Limited國際商業結算控股有限公司4Management’s Statement管理層報告OVERALL RESULTSKey performance indicator (Financial Ratio)Revenue(HK$’000)收入（千港元）Gross (loss)/profit(HK$’000)毛（損）╱利（千港元）Gross (loss)/profit margin(%)毛（損）╱利率(%)Loss for the year(HK$’000)年內虧損（千港元）Loss per share(HK cent)每股虧損（港仙）Net asset value per share(HK cents)每股資產淨值（港仙）Notes:(i)Gross (loss)/profit margin is calculated as gross (loss)/profit divided by revenue andmultiplying the resulting value by 100%.(ii)Net asset value per share is calculated based on the number of 20,319,072,320 ordinaryshares issued as at 31 March 2025 (2024: 20,319,072,320 ordinary shares).The revenue of the Group for the current year is approximately HK$186,195,000(2024: HK$173,689,000) which comprise HK$106,862,000 (2024: HK$131,430,000)from the leasing and trading of computer equipment, HK$78,233,000 (2024:HK$42,259,000) from the sales of properties and HK$1,100,000 (2024: nil) fromnewly setup property management segment.An overall gross loss of approximately HK$31,231,000 was recorded for the currentyear, while a gross profit of approximately HK$36,516,000 was recorded in theprevious financial year. The significant change was primarily due to the poorperformance of the leasing and trading of computer equipment segment. Duringthe year, the leasing income recognized was not able to cover the cost of services,which includes the depreciation, data centre rental and others, and a gross loss wasresulted. 整體業績主要業績指標（財務比率）附註：(i)毛（損）╱利率按毛（損）╱利除以收入再將所得值乘以100%計算。(ii)每 股 資 產 淨 值 乃 根 據 於 二 零 二 五 年 三 月 三 十 一日已發行20,319,072,320股普通股（二零二四年：20,319,072,320股普通股）計算。本集團本年度的收入約為186,195,000港元（二零二四年：173,689,000港元），其中包括來自租賃及買賣計算機設備的106,862,000港元（二零二四年：131,430,000港元）、來自銷售物業的78,233,000港元（二零二四年：42,259,000港元）及來自新成立的物業管理分類的1,100,000港元（二零二四年：無）。本年度錄得整體毛損約31,231,000港元，而上一財政年度錄得毛利約36,516,000港元。該大幅變動主要 由 於 租 賃 及 買 賣 計 算 機 設 備 分 類 表 現 欠 佳 所致。年內，已確認的租賃收入無法彌補服務成本（其中包括折舊、數據中心租金及其他），導致產生毛損。Notes附註(i)(ii) Management’s Statement管理層報告The Group incurred substantial losses of approximately HK$387,351,000 for thecurrent year (2024: HK$61,327,000). The significant increase in loss is mainlyattributable to (i) impairment loss on trade receivable amounted to HK$146,063,000for the rental income from the leasing of computer equipment; (ii) impairmentloss on the computer equipment held for leasing amounted to HK$31,268,000;and (iii) impairment losses on the construction in progress included in property,plant and equipment and properties held for sale amounted to HK$39,332,000 andHK$51,851,000 respectively as a result of the poor property market conditions in thePRC.The basic and diluted loss per share was approximately HK$1.13 cents for the currentyear (2024: HK$0.25 cents).REVIEW OF OPER