英皇文化产业：2024/2025年报

CONTENTS潨ꛉ Corporate Information and Key Dates⪬⺶魗値ꓨ锣傽劻2Results Summary噻緸嚥閊4Management Discussion and Analysis硆槏㺾阨韣⮖卥5Biographies of Directors and Senior Management詢◜둛筨硆槏☭〉▇㻁婾10Directors’ Report詢◜劋㖦⼴12Corporate Governance Report⚕噻硆岖㖦⼴25Independent Auditor’s Report棚皒呦俪䊘㖦⼴48Consolidated Statement of Profit or Loss粃⻉䴮漩銩54Consolidated Statement of Comprehensive Income粃⻉긖侅漩銩55Consolidated Statement of Financial Position粃⻉鬙ⳡ柁岞銩56Consolidated Statement of Changes in Equity粃⻉妝漩首ⳛ銩58Consolidated Statement of Cash Flows粃⻉槁ꓭ嵥ꓪ銩59Notes to the Consolidated Financial Statements粃⻉鬙ⳡ㖦銩ꮩ隌61Five-year Financial Summary◩䌑鬙ⳡ嚥锣136 Corporate Information and Key Dates⪬⺶魗値ꓨ锣傽劻 詢◜ DIRECTORS 嘼侓볨╭䊛螆侨㮟꯴㰀楗*✇ꇘ妝*餤⟵蝡* Yeung Ching Loong, Alexander(Chairman)Fan Man Seung, VanessaChan Sim Ling, Irene*Ho Tat Kuen*Tam Sau Ying* *棚皒긋㕃鉿詢◜ * Independent Non-executive Directors ⪬⺶璔剹䏝곤漥 COMPANY SECRETARYLiu Suet Ying 㷦呦㣙〉劋✇ꇘ妝╭䊛꯴㰀楗餤⟵蝡 AUDIT COMMITTEEHo Tat Kuen(Chairman)Chan Sim Ling, IreneTam Sau Ying 赝ꐐ㣙〉劋餤⟵蝡╭䊛嘼侓볨✇ꇘ妝 REMUNERATION COMMITTEE Tam Sau Ying(Chairperson)Yeung Ching Loong, AlexanderHo Tat Kuen 䳀⻐㣙〉劋嘼侓볨╭䊛✇ꇘ妝餤⟵蝡 NOMINATION COMMITTEE Yeung Ching Loong, Alexander(Chairman)Ho Tat KuenTam Sau Ying ⚕噻硆岖㣙〉劋螆侨㮟╭䊛꯴㰀楗┞⻐⪬⺶璔剹舕茥♣銩┞⻐鬙ⳡ劋阜舕茥♣銩 CORPORATE GOVERNANCE COMMITTEEFan Man Seung, Vanessa(Chairperson) Chan Sim Ling, IreneA representative from company secretarial functionA representative from finance and accounts function 㕃鉿㣙〉劋嘼侓볨╭䊛螆侨㮟 EXECUTIVE COMMITTEE Yeung Ching Loong, Alexander(Chairman)Fan Man Seung, Vanessa 呦俪䊘ꎎꎎ劋阜䊘◜ⳡ䨿劕ꮺ⪬⺶㕃噻劋阜䊘눦▟볨▟볨挗㴥攍ꇕ38輏⚕噻䏼㖪5劻1䍵35埀 AUDITOR Cheng & Cheng LimitedCertified Public AccountantsLevel 35, Tower 1, Enterprise Square Five,38 Wang Chiu Road,Kowloon Bay, Kowloon,Hong Kong 䫌魗脢ꬨ➵舀繠魗阠꯿倁긇괐ꌟir491@EmperorGroup.com INVESTOR RELATIONS CONTACT Luk Man Ching, AnnaEmail: ir491@EmperorGroup.com 粷㐠https://www.EmpCulture.com WEBSITEhttps://www.EmpCulture.com Corporate Information and Key Dates⪬⺶魗値ꓨ锣傽劻 艨⚍♣輏눦舀⻉☆儅䨿491 STOCK CODEHong Kong Stock Exchange: 491 隌⫖ꀡ◜軹 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 緶ꀡ◜軹╭锣易噻㐍뭒 HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS 눦挗♏黏㹺雯ꇕ288輏蝡溽겑㏬╚䖦28埀 28th Floor, Emperor Group Centre288 Hennessy RoadWanchai, Hong Kong ꇅ䨭溫阿軹溯䡶ꇘ REGISTRAR (IN BERMUDA) Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda ꇅ䨭溫阿軹눦舀⻉飻⯟溫阿劕ꮺ⪬⺶눦ⵍ閣蝡溽ꇕ338輏襬䥭☆儅䏼㖪2劻33埀3301-04㵎 REGISTRAR (IN HONG KONG) Union Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth PointHong Kong ╭锣䔯❔ꗰ鉿 ╚㏔ꗰ鉿눦劕ꮺ⪬⺶╚㏔ꗰ鉿艨⚍劕ꮺ⪬⺶憭ꪎ⮖鉿☆ꄾꗰ鉿눦劕ꮺ⪬⺶╚㏔䐮陮ꗰ鉿艨⚍劕ꮺ⪬⺶䚔气ꗰ鉿劕ꮺ⪬⺶ PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBank of China Limited, Macau BranchBank of Communications (Hong Kong) LimitedChina Construction Bank CorporationHang Seng Bank Limited ꓨ锣傽劻 KEY DATES 2025䌑9劓25傽2025䌑12劓3傽2025䌑11劓27傽┬ⶭ4兎30⮖⯽2025䌑11劓27傽 25 September 20253 December 202527 November 2025(before 4:30 p.m.)27 November 2025 Annual Results AnnouncementAnnual General Meeting– Latest Time to Lodge Transfers – Record Date Results Summary噻緸嚥閊 蝡溽倁ⵋ氘噻겑㏬劕ꮺ⪬⺶ր勔⪬⺶ց▇詢◜劋ր詢◜劋ց䧶ր詢◜ց䳀⼱勔⪬⺶⪼ꮩ㻏⪬⺶ 簣 甭ր勔 겑 ㏬ց䨗 蔸2025䌑6劓30傽 婝 䌑 䍳ր勔䌑䍳ց▇籮㷦呦粃⻉噻緸 The board of directors (“Board” or “Directors”) of Emperor CultureGroup Limited (“Company”) presents the audited consolidatedresults of the Company and its subsidiaries (collectively referred to as“Group”) for the year ended 30 June 2025 (“Year”). Management Discussion and Analysis硆槏㺾阨韣⮖卥 噻緸 RESULTS 偠勔䌑䍳槊┯⯈㎌筷纉纭䔕꼹㴥閑籮戀㸮蔻勔겑㏬溸易キ欏㘷⩫恥䮅䨡⨕硆⺇巇魁䟩姰泹䒙罽▌鮄䍵괐䔕㝕曪䔕꼹勔겑㏬偠勔䌑䍳▇緶侅⪜⥾鼹䕽┬鳰蔸480,600,000⩧2024䌑494,500,000⩧䭇玮䨽侅⪜389,200,000⩧2024䌑401,900,000⩧✆緶侅⪜81.0%2024䌑81.3%♧  ⪼ ♒ 侅 ⪜91,400,000⩧2024䌑92,700,000 ⩧ ✆ 緶 侅 ⪜19.0%2024䌑18.7%勔 겑 ㏬ 偠 ╚ ㏔ ⪠ 㐍  눦 䉗㖪溸玮䨽侅⪜偠勔䌑䍳⮖⯂鼹䕽┬鳰0.5%4.7%脯⪣⠥䉗㖪溸俠둑玮䨽侅⪜⻎劻⯵⮖⯂┬鳰8.8%5.1%⹸儚勔겑㏬溸玮䨽侅⪜⨳偠鉿噻俠둑 During the Year, global headwinds continued impacting the macroeconomy, resulting in a challenging business environment for theGroup. Although affected by weak consumption sentiment and thelack of blockbusters, the Group’s total revenue recorded only a milddecrease to HK$480.6 million (2024: HK$494.5 million) during theYear, which included revenue from box office takings of HK$389.2million (2024: HK$401.9 million), accounting for 81.0% (2024: 81.3%)of the total revenue, and other income of HK$91.4 million (2024:HK$92.7 million), accounting for 19.0% (2024: 18.7%) of the totalrevenue. The Group’s box office takings from the Chinese Mainlandand Hong Kong markets during the Year recorded mild declines of 0.5%and 4.7% respectively, while the overall box office takings of the twomarkets during the same period dropped by 8.8% and 5.1% respectively,reflecting the Group’s outperformance of its box office takings againstthe market. ╭ 锣 氮 偠 庿 ⡽ 乚 ⤭ 㝕 䋀 庿 㸵 蔸29,800,000 ⩧2024䌑430,500,000⩧♧勔겑㏬㷞偣劕侞溸