安贤园中国年报2026

CORPORATE INFORMATION公司資料2FIVE YEAR FINANCIAL SUMMARY五年財務摘要4CHAIRMAN’S STATEMENT主席報告書5MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析11BIOGRAPHICAL DETAILS OF DIRECTORS ANDSENIOR MANAGEMENT董事及高級管理層簡歷25DIRECTORS’ REPORT董事會報告30CORPORATE GOVERNANCE REPORT企業管治報告44REPORT AND CONSOLIDATED FINANCIAL STATEMENTS報告及綜合財務報表INDEPENDENT AUDITOR’S REPORT獨立核數師報告77CONSOLIDATED STATEMENT OF PROFIT OR LOSS綜合損益表85CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME綜合全面收入表86CONSOLIDATED STATEMENT OF FINANCIAL POSITION綜合財務狀況表87CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表89CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表91NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS綜合財務報表附註94GLOSSARY詞彙186 Corporate Information公 司 資 料 董事會執行董事施華先生（主席）施俊先生（行政總裁）羅輝城先生（副行政總裁） BOARD OF DIRECTORS Executive DirectorsMr. Shi Hua(Chairman)Mr. Shi Jun(Chief Executive Officer)Mr. Law Fei Shing(Deputy Chief Executive Officer) 獨立非執行董事陳冠勇先生林柏森先生洪緼舫女士 Independent Non-executive DirectorsMr. Chan Koon YungMr. Lum Pak SumMs. Hung Wan Fong, Joanne 公司秘書陳嘉敏女士 COMPANY SECRETARYMs. Chan Ka Man Karmen 審核委員會陳冠勇先生（委員會主席）林柏森先生洪緼舫女士 AUDIT COMMITTEE Mr. Chan Koon Yung(Committee Chairman)Mr. Lum Pak SumMs. Hung Wan Fong, Joanne 薪酬委員會陳冠勇先生（委員會主席）林柏森先生洪緼舫女士 REMUNERATION COMMITTEE Mr. Chan Koon Yung(Committee Chairman)Mr. Lum Pak SumMs. Hung Wan Fong, Joanne 提名委員會施華先生（委員會主席）陳冠勇先生林柏森先生洪緼舫女士 NOMINATION COMMITTEE Mr. Shi Hua(Committee Chairman)Mr. Chan Koon YungMr. Lum Pak SumMs. Hung Wan Fong, Joanne 授權代表施華先生羅輝城先生 AUTHORISED REPRESENTATIVESMr. Shi HuaMr. Law Fei Shing 核數師香港立信德豪會計師事務所有限公司執業會計師香港干諾道中111號永安中心25樓 AUDITOR BDO LimitedCertified Public Accountants25th Floor, Wing On Centre111 Connaught Road CentralHong Kong 香港法律主要法律顧問 PRINCIPAL LEGAL ADVISORS AS TO HONG KONGLAW 陳馮吳律師事務所有限法律責任合夥與北京市安理（香港）律師事務所聯營香港，中環皇后大道中16-18號新世界大廈1期17樓1710-1711室 CFN Lawyers LLP in Association withBeijing Anli (Hong Kong) PartnersRooms 1710-171117/F, New World Tower 116-18 Queen’s Road CentralCentral, Hong Kong ANXIAN YUAN CHINA HOLDINGS LIMITEDANNUAL REPORT 20262 Corporate Information公 司 資 料 主要往來銀行香港招商永隆銀行有限公司交通銀行（香港）有限公司 PRINCIPAL BANKERS Hong KongCMB Wing Lung Bank LimitedBank of Communications (Hong Kong) Limited 中國中國工商銀行股份有限公司杭州聯合農村商業銀行股份有限公司 PRCIndustrial and Commercial Bank of China LimitedHangzhou United Rural Commercial Bank Co., Ltd. 註冊辦事處Clarendon House2 Church StreetHamilton HM 11, Bermuda REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11, Bermuda 中國主要營業地點 PRINCIPAL PLACEOF BUSINESS IN CHINA 中國杭州市拱墅區大關路179號遠洋國際中心A座2001室 Room 2001, Block ACOSCO International Centre179 Daguan Road, Gongshu DistrictHangzhou, China 香港主要營業地點 PRINCIPAL PLACEOF BUSINESS IN HONG KONGRoom 1215, Leighton Centre77 Leighton RoadCauseway Bay, Hong Kong 香港銅鑼灣禮頓道77號禮頓中心1215室 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER AGENT 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 香港股份過戶登記分處 HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE 卓佳證券登記有限公司香港金鐘夏慤道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt Road, Admiralty, Hong Kong 股份資料股份代號：00922每手買賣單位：10,000股 SHARE INFORMATIONStock code: 00922Board lot: 10,000 shares 網址www.anxianyuanchina.com WEBSITEwww.anxianyuanchina.com Chairman’s Statement主 席 報 告 書 本 人 謹 代 表 安 賢 園 中 國 控 股 有 限 公 司（「本 公司」，連同其附屬公司，統稱「本集團」），提呈本集團二零二六年財年業績報告，敬請各位股東審閱。 On behalf of Anxian Yuan China Holdings Limited (the “Company”and together with its subsidiaries, collectively referred to as the“Group”), I hereby present the report of the Group for the financialyear of 2026 for your kind perusal. 於二零二五年期間，全球經濟復甦步伐不一，地緣政治與貿易摩擦仍存變數。中國經濟在「穩中求進、以進促穩」基調下持續推動高質量發展，消 費 市 場 溫 和 復 甦，民 生 保 障 政 策 不 斷深化。與此同時，中國殯葬行業正迎來深刻變革－新修訂的《殯葬管理條例 》正式施行，專項整治向縱深推進，監管力度前所未有。作為行業變革的參與者與踐行者，本集團始終秉持「居安思變，見賢思齊」的企業精神，在政策重塑與公 眾 期 待 的 雙 重 考 驗 之 下，主 動 識 變、應 變、求變。過去一年，集團在董事會領導下，緊緊圍繞「合規於行、求實創新、臻緻行遠」的年度主題，推動各項目公司在時代風浪中穩固根基，合規體系全面昇級，服務品質穩步提升，創新亮點不斷綻放。 In 2025, the pace of global economic recovery remained uneven, withgeopolitical factors and trade frictions continuing to pose uncertainties.Against the backdrop of “seeking progress while maintaining stabilityand advancing stability through progress”, the Chinese economycontinued to drive high-quality development, the consumer marketexperienced a moderate recovery, and policies on people’s livelihoodsecurity were steadily deepened. At the same time, the funeraland burial industry in China underwent profound transformation– the newly revised Regulations on the Administration of Funeralsand Burials came into effect, special rectification efforts advancedfurther, and regulatory scrutiny reached an unprecedented level. Asa participant and practitioner in the industry’s transformation, theGroup has always upheld the corporate spirit of “anticipating changewhile being prepared, and learning from the virtuous（居安思變，見賢思齊）