万保刚集团年报 2025/2026

CONTENTS目錄 2Corporate Information4Group Structure5Financial Highlights7CEO’s Statement10Management Discussion and Analysis15Directors’ and Senior Management’s Profile23Corporate Governance Report37Environmental, Social and Governance Report68Report of the Directors78Independent Auditors’ Report84Consolidated Statement of Profit or Loss85Consolidated Statement of Comprehensive Income86Consolidated Statement of Financial Position88Consolidated Statement of Changes in Equity90Consolidated Statement of Cash Flows92Notes to the Consolidated Financial Statements179Financial Summary Corporate Information公司資料 董事會 Board of Directors 執行董事 Hung Kim Fung, Measure(Chairman)Yeung Man Yi, Beryl(Deputy Chairman and Chief Executive Officer)Hung Ying FungYeung Kwok Leung, Allix 獨立非執行董事 Independent Non-Executive DirectorsIp Fu Wa, BenthonyLeung Wai CheungKu Wing Hong, Eric 審核委員會 Audit Committee Leung Wai Cheung(Chairman)Ip Fu Wa, BenthonyKu Wing Hong, Eric 薪酬委員會 Remuneration CommitteeLeung Wai Cheung(Chairman)Yeung Man Yi, BerylKu Wing Hong, Eric 提名委員會 Nomination CommitteeHung Kim Fung, Measure(Chairman)Ip Fu Wa, BenthonyLeung Wai Cheung 註冊辦事處 Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 主要營業地點 Principal Place of Business 7/F New Trend Centre704 Prince Edward Road EastSan Po KongKowloonHong Kong 7047 Corporate Information公司資料 公司秘書 Company SecretaryTsoi Ho Yin 核數師 Auditors HLB Hodgson Impey Cheng LimitedCertified Public Accountants31/F Gloucester TowerThe Landmark11 Pedder Street, CentralHong Kong 1131 主要股份過戶登記處 Principal Share Registrar and Transfer Office Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria Street,PO Box HM 1179,Hamilton HM EXBermuda Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria Street,PO Box HM 1179,Hamilton HM EXBermuda 股份過戶登記分處 Branch Share Registrar and Transfer Office 183171712–1716 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17/FHopewell Centre183 Queen’s Road EastHong Kong 主要往來銀行 Principal Bankers Dah Sing Bank, LimitedDBS Bank (Hong Kong) LimitedHang Seng Bank Limited 法律顧問 Legal Advisers 12206-19 LOEB & LOEB LLP2206-19 Jardine House1 Connaught PlaceCentralHong Kong 公司網站http://www.mobicon.com Corporate Websitehttp://www.mobicon.com 投資者關係聯絡(852) 2397 6628(852) 2397 0339 Investor Relations ContactTelephone no: (852) 2397 6628Facsimile no: (852) 2397 0339 股份代號 Stock Code1213 Group Structure集團架構 Financial Highlights財務摘要 Major Financial Indicators and Ratios主要財務指標及比率 For the year ended 31st March Financial Highlights財務摘要 For the year ended 31st March Revenue by Geographical Segments (by %)按地區分類之收益（按百分比顯示） Revenue by Business Segments (by %)按業務分類之收益（按百分比顯示） CEO’s Statement行政總裁報告 財務業績 Financial ResultsFor the financial year ended 31st March 2026 (the “Year Under Review”), 5.6%2.7%26.2%2.1%28.3%0.0280.0590.25 the Group recorded a turnover of approximately HK$271 million,representing a decrease of approximately 5.6% from approximatelyHK$287 million recorded in the previous year. Gross profit increased byapproximately 2.7% from approximately HK$75 million for the previousyear to approximately HK$77 million this year, while the gross profitmargin increased by approximately 2.1% from 26.2% to 28.3%. TheGroup recorded an operating profit of approximately HK$1.8 million (31stMarch 2025: loss of approximately HK$6.1 million). Loss attributable toshareholders was approximately HK$5.5 million (31st March 2025: lossof approximately HK$11.8 million). This represented loss per share ofaround HK$0.028 (loss per share of around HK$0.059 as at 31st March2025). The Board has resolved, subject to the approval of the shareholdersat the forthcoming annual general meeting of the Company, to declare afinal dividend of HK0.25 cent per ordinary share for the year ended 31stMarch 2026, amounting to approximately HK$0.5 million in aggregate tothe shareholders whose names appeared on the register of members of theCompany on 20th August 2026. The final dividend, if approved, is expectedto be paid on 31st August 2026. During the Year Under Review, the Group continued to focus on its threecore business operations, namely: (1) the distribution of electroniccomponents, electrical components and equipment under the brand of(the “Electronic and Electrical Trading Business”); (2) the ComputerBusiness which includes (i) the retail sales of computer products andsmartphone accessories under the brand of(the “Computer (1)(2)(i)(ii) CEO’s Statement行政總裁報告 Retail Business”) and (ii) the distribution of computer products andconsumer products under the brand of(the “Computer DistributionBusiness”); and (3) the Cosmetic and Online Retail Business mainly underthe brand ofand(the “Cosmetic and Online Retail Business”).During the Year Under Review, the Group’s turnover derived from theElectronic and Electrical Trading Business decrease