天成控股2024/2025 年报

(incorporated in the Cayman Islands with limited liability)Stock code: 2110 2024/2025ANNUAL REPORT CONTENTS目錄 Corporate Information公司資料2Chairman’s Statement主席報告5Management Discussion and Analysis管理層討論與分析7Biographical Details of Directors and Senior Management董事及高級管理層履歷詳情14Directors’Report董事會報告18Corporate Governance Report企業管治報告35Environmental, Social and Governance Report環境、社會及管治報告53Independent Auditor’s Report獨立核數師報告106Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表115Consolidated Statement of Financial Position綜合財務狀況表117Consolidated Statement of Changes in Equity綜合權益變動表119Consolidated Statement of Cash Flows綜合現金流量表121Notes to the Consolidated Financial Statements綜合財務報表附註122Financial Summary財務概要220 CORPORATE INFORMATION公司資料 BOARD OF DIRECTORS 執行董事 鄭艷玲女士（主席）羅浩先生歐陽建文先生王旭先生（於二零二五年九月一日辭任） Executive DirectorsMs. Zheng Yanling(Chairman)Mr. Luo HaoMr. Ouyang JianwenMr. Wong Yuk (resigned on 1 September 2025) 獨立非執行董事 Independent Non-executive DirectorsMr. Hu Ziyu (appointed on 18 October 2024 andresigned on 17 February 2025)Mr. Luo Sheng (resigned on 31 July 2024)Mr. Wan San Fai VincentMr. Wen XiaoxiaoMr. Yin Jun (appointed on 16 May 2025) 胡子煜先生（於二零二四年十月十八日獲委任及於二零二五年二月十七日辭任）羅晟先生（於二零二四年七月三十一日辭任）温新輝先生文孝效先生尹君先生（於二零二五年五月十六日獲委任） AUDIT COMMITTEE 温新輝先生（主席）羅晟先生（於二零二四年七月三十一日辭任）胡子煜先生（於二零二四年十月十八日獲委任及於二零二五年二月十七日辭任）文孝效先生尹君先生（於二零二五年五月十六日獲委任） Mr. Wan San Fai Vincent(Chairman)Mr. Luo Sheng (resigned on 31 July 2024)Mr. Hu Ziyu (appointed on 18 October 2024 andresigned on 17 February 2025)Mr. Wen XiaoxiaoMr. Yin Jun (appointed on 16 May 2025) NOMINATION COMMITTEE 文孝效先生（主席）温新輝先生胡子煜先生（於二零二四年十月十八日獲委任及於二零二五年二月十七日辭任）羅晟先生（於二零二四年七月三十一日辭任）尹君先生（於二零二五年五月十六日獲委任） Mr. Wen Xiaoxiao(Chairman)Mr. Wan San Fai VincentMr. Hu Ziyu (appointed on 18 October 2024 andresigned on 17 February 2025)Mr. Luo Sheng (resigned on 31 July 2024)Mr. Yin Jun (appointed on 16 May 2025) REMUNERATION COMMITTEE 羅晟先生（主席）（於二零二四年七月三十一日辭任）胡子煜先生（主席）（於二零二四年十月十八日獲委任及於二零二五年二月十七日辭任）尹君先生（主席）（於二零二五年五月十六日獲委任）温新輝先生文孝效先生 Mr. Luo Sheng(Chairman)(resigned on 31 July 2024) Mr. Hu Ziyu(Chairman)(appointed on 18 October 2024 andresigned on 17 February 2025)Mr. Yin Jun(Chairman)(appointed on 16 May 2025) Mr. Wan San Fai VincentMr. Wen Xiaoxiao COMPANY SECRETARYMr. Wong Yuk 王旭先生 AUTHORISED REPRESENTATIVES 王旭先生歐陽建文先生 Mr. Wong YukMr. Ouyang Jianwen HEADQUARTER AND PRINCIPAL PLACE OF BUSINESS INHONG KONG 香港九龍尖沙咀麼地道68號帝國中心506至507A室 Rooms 506–507AEmpire Centre68 Mody RoadTsim Sha TsuiKowloonHong Kong REGISTERED OFFICE PO Box 1350Windward 3Regatta Office ParkGrand Cayman KY1-1108Cayman Islands PO Box 1350Windward 3Regatta Office ParkGrand Cayman KY1-1108Cayman Islands PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEIN THE CAYMAN ISLANDS Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand CaymanKY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand CaymanKY1-1108Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 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 Tricor Investor Services Limited17/FFar East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKS 南洋商業銀行有限公司上海商業銀行有限公司招商銀行股份有限公司中國銀行（香港）有限公司 Nanyang Commercial Bank, LimitedShanghai Commercial Bank LimitedChina Merchants Bank Co., LimitedBank of China (Hong Kong) Limited CORPORATE INFORMATION公司資料 AUDITOR 栢淳會計師事務所有限公司（前稱上會栢誠會計師事務所有限公司）註冊公共利益實體核數師香港尖沙咀天文臺道8號19樓1903A–1905室 Prism Hong Kong Limited (Formerly known as Prism Hong Kongand Shanghai Limited)Registered Public Interest Entity AuditorUnit 1903A–1905, 19/F.8 Observatory RoadTsim Sha TsuiHong Kong www.tianchengholdings.com.cn COMPANY’S WEBSITEwww.tianchengholdings.com.cn 2110 STOCK CODE2110 CHAIRMAN’S STATEMENT主席報告 各位股東： Dear Shareholders, 本人謹代表天成控股有限公司（「本公司」）及其附屬公司（統稱「本集團」）董事（「董事」）會（「董事會」）欣然提呈本集團截至二零二五年五月三十一日止年度（「本年度」）的年報，連同截至二零二四年五月三十一日止年度（「二零二四財年」）之比較數字。 On behalf of the board (the“Board”) of directors (the“Directors”) of TianCheng Holdings Limited (the“Company”) and its subsidiaries (collectively,the“Group”), I am pleased to present the annual report of the Group forthe year ended 31 May 2025 (the“Year”), together with the comparativefigures for the year ended 31 May 2024 (“FY2024”). 本集團於本年度於海事建築工程、其他土木工程及船舶租賃服務領域的收入約為198.9百萬港元，較去年減少約9.1%。康養服務領域的收入為3.9百萬港元，較去年減少15.6%。 The Group’s revenue for the Year in marine construction works, other civilengineering works and vessel chartering services sectors amounted toapproximately HK$198.9 million, representing a decrease of approximately9.1% from that of the previous year. The revenue from health and wellnessservices sector amounted to HK$3.9 million, decreased by 15.6% ascompared with the previous year. 於本年度，本集團持續擔任兩項海事工程項目之總承包商，該等項目於去年獲批之總合約金額約為261.4百萬港元。本年度內，本集團承接10項工程項目，總合約金額約達398.2百萬港元。於上述10個項目中，有六個項目已於本年度完成。於二零二五年五月三十一日，本集團手頭有四個項目，總初始合約金額約為310.2百萬港元。本集團持續致力於該等項目，專注於成功完成及交付。相較於傳統填海方法，本集團的專利填海技術能提升成本效益與效率，同時減少環境影響。 During the Year, the Group has maintained its position as the maincontr