中国环境资源2025年年报

20252025 Contents目錄 02Corporate information04Management discussion and analysis33Biographical details of directors37Report of the directors52Corporate governance report74Independent auditor’s report79Consolidated statement of profit or loss andother comprehensive income81Consolidated statement of financial position83Consolidated statement of changes in equity84Consolidated statement of cash flows86Notes to the consolidated financial statements172Five-year financial summary Corporate Information公司資料 BOARD OF DIRECTORS Executive Directors Mr. Yeung Chi Hang(Chairman and Chief Executive Officer)Mr. Leung Kwong ChoiMr. Wong Po KeungMr. Chung Siu WahMr. Chik To PanMr. Liu Yafei(appointed on 2 August 2024) Independent Non-Executive Directors Mr. Heung Chee Hang, EricMr. Lee Chi HoMs. Lai Pik Chi, Peggy(appointed on 3 October 2024)Mr. Wong Kwai Sang(retired on 3 December 2024) AUDIT COMMITTEE Mr. Lee Chi Ho(Chairman)Mr. Heung Chee Hang, EricMs. Lai Pik Chi, Peggy(appointed on 3 October 2024)Mr. Wong Kwai Sang(retired on 3 December 2024) REMUNERATION COMMITTEE ANDNOMINATION COMMITTEE Mr. Lee Chi Ho(appointed as Chairman on 3 December 2024)Mr. Heung Chee Hang, EricMs. Lai Pik Chi, Peggy(appointed on 3 October 2024)Mr. Wong Kwai Sang(retired on 3 December 2024) COMPANY SECRETARY Mr. Lo Tai On AUDITORS ZHONGHUI ANDA CPA Limited HONG KONG OFFICE Room 2608, 26/F, Greenfield Tower, Concordia PlazaNo. 1 Science Museum Road, Tsim Sha Tsui EastKowloon 262608 REGISTERED OFFICE PO Box 309Ugland HouseGrand Cayman, KY1-1104Cayman Islands PO Box 309Ugland HouseGrand Cayman, KY1-1104Cayman Islands PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket SquareGrand Cayman KY1-1102Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 3382333301–04 Union Registrars LimitedSuites 3301–04, 33/F.,Two Chinachem Exchange Square338 King’s Road, North PointHong Kong PRINCIPAL BANKERS China Citic Bank International LimitedBank of China (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporation Limited HONG KONG STOCK CODE 1130 1130 SINGAPORE TRADING SYMBOL CHEV4000: SP CHEV4000: SP www.cergroup.com.hk WEBSITE www.cergroup.com.hk Management Discussion and Analysis管 理 層討 論及分析 Onbehalf of the board of directors(the“Board”)of ChinaEnvironmentalResources Group Limited(the“Company”),I ampleasedto present the Annual Report 2025 and the auditedconsolidatedfinancial statements of the Company and itssubsidiaries (collectively referred to as the “Group”) for the yearended 30 June 2025. BUSINESS AND OPERATION REVIEW The Group is currently engaged in metal recycle business, motorand motor accessories business, car parking spaces rental, moneylending business and securities trading and investment business.TheGroup also maintains the green businesses of research,developmentand application of technologies and solutions,manufacture, sale and trading of products, materials, systems andservices for green market segments including the environmentalmarkets,agricultural markets,organic markets and greentechnology markets in the People’s Republic of China (the “PRC”)andoverseas.The Group has also a hotel leasing business inNepal. The Group has been continuing to explore new businessopportunities for corporate development and dedicates to developsustainable current business. Investment Properties The Group holds two investment properties located at PRC andHong Kong respectively. In PRC 80%1914130300339191413030034072,335.99778,624.62,598.8027,973.48 The Company holds 80% interest of an investment property inPRC which are industrial developments with land lot numbers of1914130300339 and 1914130300340, located at Longchuanzhou,RenzhouVillage,Shatian,Dongguan City,Guangdong Province.The industrial developments comprise two parcels of land with asite area of about 72,335.99 sq.m (or about 778,624.6 sq.ft.) andvariousbuildings and ancillary structures erected thereon.Theproperty has a total gross floor area of approximately 2,598.80sq.m(or about 27,973.48 sq.ft.).The land use rights of thepropertyhave been granted for separate terms expiring on15 February 2044 and on 10 May 2044 respectively for industrialuse. 80%11,800,00047,200,000 On8 June 2023,an ordinary resolution was passed at anextraordinary general meeting of shareholders in relation to thedisposal of all 80% interest of the investment property in PRC, adeposit of HK$11,800,000 has been received and the balance ofHK$47,200,000 shall be received upon completion. On5 December 2023,the Company,the Purchaser and theDisposal Company have entered into a supplemental agreement tothe SPA (the “Supplemental Agreement”), pursuant to which theparties thereto mutually agreed that: (i) (i)the Completion Date is extended and shall be a Business Dayon or before 9 December 2024; and (