达力集团2024/2025年报

(Incorporated in Bermuda with limited liability)Stock Code29 CONTENTS目 錄 2公司及投資者資料Corporate and Investor Information4主席報告書Chairman’s Statement15管理人員簡介Profile of Management19企業管治報告書Corporate Governance Report36董事報告書Directors’ Report49獨立核數師報告書Independent Auditor’s Report56綜合損益及其他全面收益表Consolidated Statement of Profit or Loss andOther Comprehensive Income57綜合財務狀況表Consolidated Statement of Financial Position59綜合權益變動表Consolidated Statement of Changes in Equity60綜合現金流量表Consolidated Statement of Cash Flows62綜合財務賬項附註Notes to the Consolidated Financial Statements138五年財務摘要Five-Year Financial Summary139所持有物業分析Analysis of Properties Held CORPORATE AND INVESTOR INFORMATION As at 26 September 2025 BOARD OF DIRECTORS Executive Directors TAN Lucio C.,ChairmanCHIU Siu Hung, Allan,Chief Executive OfficerTAN Carmen K.PASCUAL Ramon SyTAN Vivienne KhaoTAN Irene Khao Independent Non-executive Directors GO Patrick LimNGU Angel CHONG Kim Chan, KennethGO Patrick LimNGU AngelMA Chiu Tak, Anthony Alternate Director PASCUAL Sheila Tan(Alternate Director toTAN Lucio C. and TAN Carmen K.) AUDIT COMMITTEE GO Patrick Lim CHONG Kim Chan, Kenneth,ChairmanGO Patrick LimMA Chiu Tak, Anthony REMUNERATION COMMITTEE GO Patrick Lim CHONG Kim Chan, Kenneth,ChairmanGO Patrick LimMA Chiu Tak, Anthony NOMINATION COMMITTEE GO Patrick Lim,ChairmanTAN Carmen K.CHONG Kim Chan, KennethMA Chiu Tak, Anthony GO Patrick Lim COMPANY SECRETARY WONG Oi Yee, Polly AUDITORS • Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditors LEGAL ADVISERS ApplebyDeaconsMayer BrownAllBright Law OfficesLongan Law Firm PRINCIPAL BANKERS Hang Seng Bank LimitedIndustrial and Commercial Bank of China LimitedBank of China LimitedBank of Communications Co., Ltd.China Merchants Bank Co., Ltd.Chinese Mercantile Bank WEBSITES www.dynamic.hkwww.irasia.com/listco/hk/dynamic www.dynamic.hkwww.irasia.com/listco/hk/dynamic STOCK CODE 29 29 SHARE REGISTRAR Principal Share Registrar Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria StreetPO Box HM 1179, Hamilton HM EXBermuda Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria StreetPO Box HM 1179, Hamilton HM EXBermuda Branch Share Registrar 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong REGISTERED OFFICE Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda PRINCIPAL PLACE OF BUSINESS 17th Floor, Eton Tower8 Hysan AvenueCauseway BayHong Kong 817 FINANCIAL CALENDAR BUILDINGWITH VISION 高 瞻 遠 築 On behalf of the board of directors (the “Board” or “Directors”), Ipresent to the shareholders the annual report of Dynamic HoldingsLimited (the “Company”) and its subsidiaries (the “Group”) for thefinancial year ended 30 June 2025. RESULTS 64,952,00071,573,00041,362,00044,965,0009%8%64%63% For the year ended 30 June 2025 (the “year”), the Group reportedtotal revenue of HK$64,952,000 (2024: HK$71,573,000) and grossprofit of HK$41,362,000 (2024: HK$44,965,000), representing adecrease in revenue and gross profit about 9% and 8% respectively,as compared with the corresponding figures for the previous year (the“last year”). The gross profit margin was about 64% (2024: 63%).These results were primarily attributable to the reduced rental revenuefrom investment properties of the Group in Chinese Mainland asdenominated in Renminbi yuan (“RMB”) during the year. 9,039,0003,083,0007,588,0007,032,000562,0004,297,000 During the year under review, the Group recognised other incomeand gains amounting to HK$9,039,000 (2024: HK$3,083,000),which arose mainly from bank interest income of HK$7,588,000(2024: HK$7,032,000) and net exchange gain of HK$562,000 (2024:HK$4,297,000) in the year. There was no reversal of interest incomeas the amount due from a joint venture of the Group (the “JV”) in theChinese Mainland was fully repaid in last year. 114,974,00023,927,00027,100,00047,566,000 Furthermore, the Group recorded a significant decrease in the fairvalue of investment properties, amounting to HK$114,974,000 (2024:HK$23,927,000) under stagnant property sentiment particularly inthe office sector in the year. Administrative expenses were reducedto HK$27,100,000 (2024: HK$47,566,000) mainly due to reducedexpenses related to the JV. 12,635,773,000 The Group did not record any share of profit from the JV during theyear. The recognition of a profit of HK$12,635,773,000 in last yearwas a one-off fair value gain on a piece of land distributed to theGroup by the JV. 62,594,0005,353,955,00026.3022.527.38 Taking all factors into account, including the non-cash decrease infair value of investment properties and the related deferred tax effect,the Group recorded a loss for the year attributable to shareholdersof the Company in the sum of HK$62,594,000 (2024: profit ofHK$5,353,955,000), with basic loss per share of