科轩动力控股二零二五年年报

目 錄 頁 次公 司 資 料2主 席 報 告3管 理 層 討 論 與 分 析5董 事 會 報 告 書33企 業 管 治 報 告48獨 立 核 數 師 報 告63經 審 核 綜 合 財 務 報 表綜 合 損 益 及 其 他 全 面 收 益 表65綜 合 財 務 狀 況 表67綜 合 權 益 變 動 表69綜 合 現 金 流 量 表70綜 合 財 務 報 表 附 註72 Clarendon House2 Church StreetHamilton HM 11Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda 33346 11125 CPA CPA 12827 www.evdynamics.com 1617 0476 3,000,00042,200,0002,000,0002,700,000600,0002,200,0002,100,0006,900,000700,00011,800,00022.6%28.0% 373,900,000326,800,000(i)284,800,000170,600,000(ii)21,900,00072,100,000 372,000,000319,300,0001.931.72 1.12 12 5,300,000HKPC 2.APEX MINI 19APEX–MINI 1,600,000APEX MINI APEX MINI1,900,000 3. EMCU9,000,000EMCU350422EMCU 300 3065 1.COMET COMETCOMETJeepneys 500COMET60COMET 2. 10,00020021,000,000 1,000 1,00025,000,000 50 5019,000,000 1.6 1,000200800 250 34,000,000 (i)(ii) 34,000,0006,800,00040,000,000 (i)(ii)34,000,0005,500,000(iii)760,000 SRKJORC TD424R0.89104.1R0.97SRK (K1x1d)3.2K1x1d20º JORC (1) (2)10%JORC (3) (Tony) Shuangli Tang(Gavin) Heung Ngai ChanTony TangGavin Chan(AIG)SRKTony TangGavin ChanJORCTony TangGavin Chan JORCJORC Tony TangGavin Chan 19 #168175223.68%3.68%311.92%12.55%417.58%18.41%523.08%23.91%62.34%2.54%71.21%1.38% 752681 2. 3.68% 11.92%12.55% 4/5. 17.58%18.41%23.08%23.91% 6. 2.34%2.54%– 7. 1.38%1.21% 19 845,000 1,139,000,0001,051,200,000845,000,000787,800,0009.44% 284,800,000170,600,000 100,00080,000(i)(ii)350,000,0001824 (i)(ii) 63,1187,600,000100,0008,600,00018,500,000 1% 2,500,0002,500,000 900,000(i)(ii)900,0001,559,000 (i)21,700,000(ii) 21,700,0001,500,000 1,500,00025.13% 3,000,00042,200,00092.9% 2,100,0006,900,000600,0002,200,000700,00011,800,00022.6%28.0% 39,900,00060,500,00034.0%(i)(ii)(iii)11 787,800,0001,051,200,000263,400,000284,800,000170,600,00075268119 (i)10,300,00036,800,000Quantron AGQuantron(ii)Quantron11,600,00035,300,0002243 1,500,0002,000,000 (i)(ii)5,000,000 847,900,0001,216,300,0002.14%2.33%872,600,0001,246,200,000 8,400,00013,900,00012.2%6.9%86.5%80.3% 1.1% 27,000,0000.307,860,0003,360,000 0.55,000,0004,750,000 5,830,000 4154 (i)(ii)34,000,0005,500,000(iii)760,000 27,000,0000.307,860,000 6 6566 332 1.1.1% 2.3.4.97%51%100%100%30365 5.4142 2025www.hkexnews.hkwww.evdynamics.com 1. 2. 3. 15 18 34 69 36(b)87,109,00087,109,00054 –– –39.3%–73.3% 5% Miguel Valldecabres Polop 115 470391(1)(a) 910 33 13,134,8346.57% 108 10211 10%18,559,357 121%120.1% (i)(ii)12 10 10%18,559,357 121%(i)(ii)(iii) 120.1% (i)(ii)12 39 3240 XVXV78352 a.10,720,771b.237,253c.Faith Profit Holding Limited4,451,728 2)1,00060%Catania Copper(Chile)Limited20%Catania Copper(Chile)Limited40%Catania Mining Limited60%Catania Mining LimitedCM Universal Corporation55%Faith ProfitHolding Limited50%Faith Profit Holding Limited100%CM UniversalCorporation51% 3) XVXV78352 32Faith Profit Holding LimitedEntrust LimitedFaith ProfitHolding LimitedEntrust Limited25% 3365% 1)15,409,752 a.10,720,771b.237,253c.Faith Profit Holding Limited4,451,728Faith Profit Holding Limited 2)Entrust Limited34%25%25%16%Entrust Limited 3240 9Messrs.David Lai & Tan20 Propel Global Berhad(Feytech Holdings Berhad)Ecoscience International Berhad 449 81 13.51B(1) •100,000••Protasco Berhad5070 13.51B(1) 3.13 4862 C1 C.2.1C.2.1 C3 Miguel Valldecabres Polop 3.10(2)3.13 3.09D3.09D i)ii)iii)iv) i) iii) iv) 9 i)ii)iii)iv) i)ii)iii)iv)v)vi)vii)viii)ix)x)xi) i)ii)iii)iv)i)ii)iii)iv)v) (i)(ii)12,000,000 (i) (ii) 12 (i)(ii)(iii) 13.9216.7% 26:15 6364 900,0001,800,00011 6030 3.2915 2025www.hkexnews.hkwww.evdynamics.com 2025 1.2.3.(www.evdynamics.com)4.5.6.7. (10%) 2 60 (i)(ii)(iii)(iv)–––– 65138 3(b)373,908,00070,360,00047(b)34,000,0005,500,00040,000,000 163(b) 3(b)12,000,000 90 P06170 1. Clarendon House, 2 Church Street, Hamilton HM 11, Bermuda33346 2. (a)– 1611775 – (b) 183193972972102842111179107–11255–3 2. (b) 1234 18 18111818818733341818 3. (a) 3. (b) 373,908,00070,360,00047(b)34,000,0005,500,00040,000,000 16 (ii)12,000,000 (i) (ii) (c) 4. (a) (i)(ii) (b) (c) 4. (c) (d) 31051535 (e) 4(g)5510 (f) 4(g) 4. (g) (h) (i) 4. (h) (ii) 9 12 30 (1)(2)90 4. (h) (iii)(Iv)(v)(vi) (i) 4. (j) (i)(ii) (i)(ii)(iii)(iv) (i)(ii)(iii) (k) (l) 4. (m) (n) 4. (n) (o) (ii)– (p) (i) 4. (p) (ii) (q) 15 (r) 5. 3(b) 20 1920 42 6. ••• 6. 6. 6. 6. (c) (d) 10% 7. (b) 8. 9. 622383622G 9. 10. 9 10. 1,000,0003,500,0014,000,0004,000,0014,500,000 11. ––– 12. (a) 12. (b) 13. 14. 34(iv) 372,028,000319,337,0001.931.72 16. 17. 17. (i) 193015 (ii) 18. 19. 2,571,636(133,751)2,437,885(25,874)2,412,0111,191,636170,631(63,382)1,298,885284,752(16,626)1,567,011845,0001,139,000 63,1187,600,000100,0008,600,000 17(i)100,000 47(a)845,000,0001,139,000,00047(a) 19. 2.34%2.54%– 845,000,0001,139,000,0001,129,800,0001,309,600,