怡俊集团控股2025年度报告

Easy Smart Group Holdings Limited (incorporated in the Cayman Islands with limited liability) Contents 81Consolidated Statement of FinancialPosition83Consolidated Statement of Changesin Equity84Consolidated Statement of Cash Flows86Notes to the Consolidated FinancialStatements155Financial Summary 2Corporate Information4Chairman’s Statement6Management Discussion and Analysis17Corporate Governance Report34Biographical Detail of Directors andSenior Management43Report of Directors73Independent Auditor’s Report80Consolidated Statement of Profit orLoss and Other ComprehensiveIncome Corporate Information DIRECTORS Executive Directors Mr. Ng Wing Woon Dave (Chairman and Chief Executive Officer)Mr. Ng Wing Shing Independent Non-Executive DirectorsProfessor Pong Kam KeungMs. Cheng Shing YanMr. Lo Chi Wang AUDIT COMMITTEE Mr. Lo Chi Wang (Chairperson)Professor Pong Kam KeungMs. Cheng Shing Yan NOMINATION COMMITTEE Mr. Ng Wing Woon Dave (Chairperson)Professor Pong Kam KeungMs. Cheng Shing Yan REMUNERATION COMMITTEE Professor Pong Kam Keung (Chairperson)Mr. Ng Wing Woon DaveMr. Lo Chi Wang COMPANY SECRETARYMr. Leung Hoi Ki AUTHORISED REPRESENTATIVESMr. Ng Wing Woon DaveMr. Leung Hoi Ki INDEPENDENT AUDITORSHINEWING (HK) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors 71 Fort Street, PO Box 500,George Town, Grand Cayman,KY1-1106, Cayman Islands REGISTERED OFFICE IN THE CAYMAN ISLANDS71 Fort Street, PO Box 500, George Town, Grand Cayman,KY1-1106, Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 167-17527G Unit G, 7th Floor, Kingsway Industrial Building, Phase II,Nos. 167-175 Wo Yi Hop Road,Kwai Chung, New Territories, Hong Kong Corporate Information PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE IN THE CAYMAN ISLANDSAppleby Global Services (Cayman) Limited Appleby Global Services (Cayman) Limited71 Fort Street, PO Box 500,George Town, Grand Cayman,KY1-1106, Cayman Islands 71 Fort Street, PO Box 500,George Town, Grand Cayman,KY1-1106, Cayman Islands BRANCH SHARE REGISTRAR AND TRANSFEROFFICE IN HONG KONG 148212103B Boardroom Share Registrars (HK) Limited2103B, 21/F,148 Electric Road,North Point, Hong Kong PRINCIPAL BANKERSBank of China (Hong Kong) LimitedBank of Communications (Hong Kong) Limited COMPANY WEBSITEwww.easysmart.com.hk www.easysmart.com.hk STOCK CODE02442 02442 Chairman’s Statement Dear Shareholders, On behalf of the board (the “Board”) of directors (the “Directors”)of Easy Smart Group Holdings Limited (the “Company”) and itssubsidiaries (collectively, the “Group”), I am pleased to present theannual report of the Group for the year ended 30 June 2025 (the“Year”). Final Results During the year of challenging business and uncertain economicenvironment in Hong Kong, the Group’s revenue decreased byapproximatelyHK$38.4 million or approximately 10.9%fromapproximately HK$352.9 million for the year ended 30 June 2024(the “Previous Year”) to approximately HK$314.5 million for theYear. The net loss amounted to approximately HK$0.5 million forthe Year as compared to the net profit of approximately HK$35.8million for the Previous Year. The change from net profit to netloss was mainly due to decrease in gross profit, the increase inimpairment losses and the increase in administrative expenses. 352.938.410.9%314.50.535.8 Industry outlook and prospectsAccording to the Medium Range Forecast from the 2025-2026 Budget, the Construction Industry Council anticipates that averageannual capital works expenditure will increase from the previousestimate of $90 billion to approximately $120 billion during theperiod from 2025-26 to 2029-30. Timely advancement of theNorthern Metropolis and other strategic infrastructure projectswill bring early benefits to both the economy and the public.Moreover, as the private sector undergoes an adjustment period, thegovernment’s sustained investment in infrastructure will continueto drive the growth of the construction industry. The Group iscurrently facing increasing operational costs, notably in direct labor,subcontracting charges, and intensified price competition. To addressthese challenges, we will continue to prioritise our specializedpassive fire protection services while exploring the applicationof prefabrication of installation of passive fire protection worksopportunities within this field. The Group will continue to strengthenthe competitive edge in the construction industry and to closemonitor the costs of the projects in order to increase shareholders’return. The Directors of the Group maintains a cautiously optimisticoutlook for its business in the medium to long term. 9001,200 The Group is in a steady financial position with no outstanding debtas of 30 June 2025. Chairman’s Statement APPRECIATION On behalf of the Board, I would like to take this opportunityto express my sincere gratitude to all shareholders, customers,subcontractors and business partners for their continuous supporta