凯联国际酒店2025-2026 年报

Contents 2Corporate Information公司資料 3Chairman’s Statement主席報告 4Properties物業概覽 5Corporate Governance Report企業管治報告 41Environmental, Social and GovernanceReport環境、社會及管治報告 88Directors’ Report董事會報告 105Biographical Details of Directors andSenior Management董事與高層管理人員個人簡歷 108Independent Auditor’s Report獨立核數師報告 115Consolidated Statement of Profit or Lossand Other Comprehensive Income綜合損益及其他全面收入表 116Consolidated Statement of Financial Position綜合財務狀況表 118Consolidated Statement of Changes in Equity綜合權益變動表 119Consolidated Statement of Cash Flows綜合現金流量表 121Notes to the Financial Statements財務報表附註 175Five Year Financial Summary五年財務概要 Corporate Information公司資料 董事會執行董事 Board of DirectorsExecutive DirectorsCheong Kheng Lim(Chairman)Cheong Keng HooiCheong Sim LamCheong Chong LingCheong Tiong HamCheong Chin Hong Rodney 獨立非執行董事 Independent Non-executive DirectorsChow Wan Hoi, PaulWong Yiu TakLee Chung 公司秘書 Company SecretaryNg Sau Mei 銀行 Bankers Hang Seng Bank LimitedOversea-Chinese Banking Corporation LimitedThe Hongkong and Shanghai Banking Corporation LimitedThe Bank of East Asia, Limited Solicitors 律師 Johnson Stokes & MasterDeaconsCharles Russell Speechlys LLP 核數師 Auditor KPMG(Certified Public Accountants)Public Interest Entity Auditor registered in accordance withthe Hong Kong Accounting and Financial Reporting Council Ordinance 股票登記處 Share Registrar 183171712-1716 Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor, Hopewell Centre183 Queen’s Road East, Wanchai, Hong Kong 註冊辦事處639 Registered Office 9th Floor, iSQUARE, 63 Nathan RoadTsim Sha Tsui, Kowloon, Hong Kong 網站http://aihl.etnet.com.hk Websitehttp://aihl.etnet.com.hk Chairman’s Statement主席報告 財政業績及業務回顧 Financial Results and Business Review 171,200,000185,300,000474,400,000560,600,000612,800,000708,900,00088104 I would like to report the audited results of the Group for the year ended 31March 2026. During the year, the Group recorded a profit from operationsbefore valuation changes in investment properties of HK$171.2 million(2025: HK$185.3 million) and a loss attributable to equity shareholders ofHK$474.4 million (2025: HK$560.6 million). The loss was mainly due tothe valuation losses on investment properties of HK$612.8 million (2025:HK$708.9 million) which outweigh the profit from operations. The valuationchanges will only affect the accounting profit or loss but not the cash flowsof the Group. Details of the financial results and business performance anddevelopment are set out in the Directors’ Report on pages 88 to 104. 股息 Dividends The Board is pleased to recommend a final dividend of HK$0.19 per share forthe year ended 31 March 2026 (2025: HK$0.19 per share). As the Companypaid an interim dividend of HK$0.14 per share during the year (2025: HK$0.16per share), the total distribution will be HK$0.33 per share for the year (2025:HK$0.35 per share). 0.190.190.140.160.330.35 股東周年大會 Annual General Meeting The forthcoming annual general meeting of the Company will be held on Friday,4 September 2026. 致謝 Acknowledgement Finally, on behalf of the Board, I wish to thank all our staff for their devotion anddedication, and would like to thank our professional advisors and our membersfor their support in the past year. Cheong Kheng LimChairman Hong Kong, 26 June 2026 Properties物業概覽 國際廣場 iSQUARE iSQUARE is located in the heart of Tsim Sha Tsui at the intersection of NathanRoad and Peking Road. It is the first one-stop shopping and entertainmentcomplex linked to Tsim Sha Tsui MTR station. This complex provides 56,000square metres of space comprising a shopping podium, cinema box andtower. 56,000 The podium is a vibrant hub for world-class fashion and lifestyle brands,complemented by five grand cineplexes, including a 458-seat digital IMAXtheatre. iSQUARE also features fine-dining restaurants and lifestyle services inits iconic tower. 5458IMAX Corporate Governance Report企業管治報告 企業管治常規 Corporate Governance Practices The Company recognises responsibilities to its shareholders (“Shareholders”,and each a “Shareholder”) and is therefore committed to maintaining a highstandard of corporate governance. To accomplish this, the Company hasreviewed its practices and procedure, and identified and formalised appropriatemeasures and policies. C1 Throughout the financial year ended 31 March 2026, the Company compliedwith all the code provisions, where applicable, set out in Part 2 of the CorporateGovernance Code (“CG Code”) in Appendix C1 to the Rules Governing theListing of Securities on The Stock Exchange of Hong Kong Limited (“ListingRules”), except for the deviations as disclosed hereunder: Code Provision C.1.7: Appropriate insurance coverin respect of legal action against directors should bearranged 守則條文第C.1.7條：應就董事可能面對的法律行動作適當的投保安排 Currently, the Company does not have insurance cover for legal action againstits Directors. After taking into account the business nature and operationalcomplexity a