WANG ON GROUP二零二六年年报

連 繫 生 活 所 需CONNECTING YOU ANDYOUR DAILY NEEDS Corporate Information02公司資料Financial Highlights05財務撮要Chairman’s Statement08主席報告Management Discussion and Analysis23管理層討論及分析Biographies of Board of Directors and SeniorManagement54董事會及高級管理層履歷Corporate Governance Report60企業管治報告Report of the Directors95董事會報告Independent Auditor’s Report121獨立核數師報告Consolidated Statement of Profit or Loss and OtherComprehensive Income132綜合損益及其他全面收益表Consolidated Statement of Financial Position136綜合財務狀況表Consolidated Statement of Changes in Equity139綜合權益變動表Consolidated Statement of Cash Flows141綜合現金流量表Notes to Financial Statements146財務報表附註Particulars of Key Properties364主要物業詳情Five-Year Financial Summary367五年財務概要 CONTENTS目錄 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事 鄧清河先生，GBS，太平紳士，主席游育燕女士，副主席Stephanie女士 Executive Directors Mr. Tang Ching Ho,GBS, JP,ChairmanMs. Yau Yuk Yin,Deputy ChairmanMs. Stephanie 獨立非執行董事 王津先生，BBS, MBE，太平紳士蕭錦秋先生陳勇先生，SBS，太平紳士 Independent Non-executive Directors Mr. Wong Chun, Justein,BBS, MBE, JPMr. Siu Kam ChauMr. Chan Yung,SBS, JP 審核委員會 AUDIT COMMITTEE 蕭錦秋先生，主席王津先生，BBS, MBE，太平紳士陳勇先生，SBS，太平紳士 Mr. Siu Kam Chau,ChairmanMr. Wong Chun, Justein,BBS, MBE, JPMr. Chan Yung,SBS, JP 薪酬委員會 REMUNERATION COMMITTEE 王津先生，BBS, MBE，太平紳士，主席蕭錦秋先生陳勇先生，SBS，太平紳士鄧清河先生，GBS，太平紳士游育燕女士 Mr. Wong Chun, Justein,BBS, MBE, JP,ChairmanMr. Siu Kam ChauMr. Chan Yung,SBS, JPMr. Tang Ching Ho,GBS, JPMs. Yau Yuk Yin 提名委員會 NOMINATION COMMITTEE 鄧清河先生，GBS，太平紳士，主席王津先生，BBS, MBE，太平紳士蕭錦秋先生陳勇先生，SBS，太平紳士游育燕女士 Mr. Tang Ching Ho,GBS, JP,ChairmanMr. Wong Chun, Justein,BBS, MBE, JPMr. Siu Kam ChauMr. Chan Yung,SBS, JPMs. Yau Yuk Yin 常務委員會 EXECUTIVE COMMITTEE 鄧清河先生，GBS，太平紳士，主席游育燕女士Stephanie女士 Mr. Tang Ching Ho,GBS, JP,ChairmanMs. Yau Yuk YinMs. Stephanie 本報告之英文版本與中文版本如有任何歧義或差異，概以英文版本為準。 In case of any inconsistency between the English text andChinese translation of this report, the English text shall prevail. 投資委員會 INVESTMENT COMMITTEE 鄧清河先生，GBS，太平紳士，主席蕭錦秋先生Stephanie女士 Mr. Tang Ching Ho,GBS, JP,ChairmanMr. Siu Kam ChauMs. Stephanie 授權代表 AUTHORISED REPRESENTATIVES Mr. Tang Ching Ho,GBS, JPMs. Stephanie 鄧清河先生，GBS，太平紳士Stephanie女士 公司秘書 COMPANY SECRETARY 張立基先生 Mr. Cheung Lap Kei 核數師 AUDITOR 安永會計師事務所執業會計師會計及財務匯報局條例項下之註冊公眾利益實體核數師 Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor under the Accountingand Financial Reporting Council Ordinance 法律顧問 LEGAL ADVISERS 何耀棣律師事務所觀韜律師事務所（香港）禮德齊伯禮律師行有限法律責任合夥 GallantGuantao & Chow Solicitors and NotariesReed Smith Richards Butler LLP 主要往來銀行 PRINCIPAL BANKERS 交通銀行（香港）有限公司東莞銀行永豐銀行中國建設銀行（亞洲）股份有限公司集友銀行有限公司創興銀行有限公司中國信託商業銀行股份有限公司星展銀行（香港）有限公司恒生銀行有限公司王道商業銀行股份有限公司平安銀行股份有限公司上海浦東發展銀行臺灣新光商業銀行股份有限公司東亞銀行有限公司香港上海滙豐銀行有限公司大華銀行有限公司 Bank of Communications (Hong Kong) LimitedBank of DongguanBank SinoPacChina Construction Bank (Asia) Corporation LimitedChiyu Banking Corporation Ltd.Chong Hing Bank LimitedCTBC Bank Co., Ltd.DBS Bank (Hong Kong) LimitedHang Seng Bank LimitedO-Bank Co., Ltd.Ping An Bank Co., Ltd.Shanghai Pudong Development BankTaiwan Shin Kong Commercial Bank Co., Ltd.The Bank of East Asia, LimitedThe Hongkong and Shanghai Banking Corporation LimitedUnited Overseas Bank Limited CORPORATE INFORMATION(CONTINUED)公司資料（續） 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda（直至二零二六年八月二日） Clarendon House2 Church StreetHamilton HM 11Bermuda(up to 2 August 2026) Richmond House12 Par-la-Ville RoadHamilton HM08Bermuda（自二零二六年八月三日起） Richmond House12 Par-la-Ville RoadHamilton HM08Bermuda(from 3 August 2026) 香港總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港九龍九龍灣宏光道39號宏天廣場32樓3202室 Suite 3202, 32/F., Skyline Tower39 Wang Kwong RoadKowloon BayKowloonHong Kong 百慕達股份過戶及轉讓登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN BERMUDA Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda 香港股份過戶及轉讓登記分處 BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 每手股數20,000股股份 BOARD LOT 20,000 shares 投資者關係電郵：pr@wangon.com INVESTOR RELATIONSEmail: pr@wangon.com 網頁www.wangon.com WEBSITEwww.wangon.com 股份代號 STOCK CODE 1222 1222 FINANCIAL HIGHLIGHTS(CONTINUED)財務撮要（續） FINANCIAL HIGHLIGHTS(CONTINUED)財務撮要（續） CAPITAL AND LIABILITIES資本及負債 ASSETS EMPLOYED佔用資產 As at 31 March 2026於二零二六年三月三十一日 As at 31 March 2026於二零二六年三月三十一日 EQUITY ATTRIBUTABLE TO OWNERSOF THE PARENT母公司權益持有人應佔權益 CHAIRMAN’S STATEMENT主席報告 致各位股東： DEAR SHAREHOLDERS, On behalf of the board of directors (the “Board” or the“Directors”) of Wang On Group Limited (the “Company”, stockcode: 1222), I present the annual chairman’s statement of theCompany and its subsidiaries (collectively the “Group”) for theyear ended 31 March 2026 (the “Year”). 本人謹代表宏安集團有限公司（「本公司」