科轩动力控股二零二六年年报

頁 次公 司 資 料2主 席 報 告3管 理 層 討 論 與 分 析5董 事 會 報 告 書20企 業 管 治 報 告37獨 立 核 數 師 報 告54經 審 核 綜 合 財 務 報 表綜 合 損 益 及 其 他 全 面 收 益 表56綜 合 財 務 狀 況 表58綜 合 權 益 變 動 表60綜 合 現 金 流 量 表61綜 合 財 務 報 表 附 註63 Clarendon House2 Church StreetHamilton HM 11Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda 33346 CPA 11125 CPA ()16–18171710–1711 www.evdynamics.com 1617 0476 41,100,0003,000,00015,400,0002,000,000(i)(ii) 293,100,000373,900,000(i)267,000,000284,800,000(ii)400,00016,400,000(iii)21,900,000 292,000,000372,000,0001.081.93 1.12 125,300,000HKPC 562,000,000 2. EMCU9,000,000EMCU350422 90 3065 COMETJeepneys60 1,00062002,100,000250 2,100,00016,400,000 ––– 27,000,000100 34,000,000 34,000,000 (i)(ii)34,000,0005,500,000(iii)760,000 38,967,200 JORC (2)10%JORC (3) (Tony) Shuangli Tang(Gavin) Heung Ngai ChanTony TangGavin Chan(AIG)SRKTony TangGavin ChanJORCTony TangGavin Chan JORCJORC Gavin Chan 19 # 1.2.3.4.5.6.7. 1. 681675 2. 3.68% 3. 12.32%11.92% 4/5. 18.70%17.58%24.20%23.08% 6. 1.92%2.34%– 7. 1.21%1.27% 19 845,000,000787,800,000619,400,000544,800,000(i)(ii) 267,000,000284,800,000 100,00080,000(i)(ii)350,000,0001824 (i)(ii) 1% 301% 99% 2,500,000900,000 1,900,000 (i)21,700,000(ii) 21,700,0001,500,000 301% 1,500,00025.1259% 41,100,0003,000,000(i)19,400,000(ii)2,100,00016,400,000 (i)(ii) 15,400,0002,000,0002,100,00016,400,0002,600,0002,100,000 34,900,00039,900,00012.5%(i)(ii)(iii)11 544,800,000787,800,000243,000,000267,000,000284,800,000(i)(ii)19 400,00016,400,00015,800,000 (i)Quantron AGQuantron10,300,000(ii)Quantron11,600,000 742,000397,000 3,200,0001,500,0002,900,000 (i)(ii) 656,300,000847,900,0005.51%2.14%683,300,000872,600,00013,423,0005,395,0008,028,000100% 2,100,0008,400,0006.6%12.2%88.2%86.5% 5.6% 0.3027,000,0000.300.2951.69% 27,000,00011.90%0.307,800,0000.29 0.7826,000,0000.780.91014.29% 20,000,0006.31%0.7815,400,0000.77(i)12,000,000(ii)3,400,000 0.4560,000,0000.450.68033.8% 60,000,00020.91%0.4526,800,0000.44(i)2,200,000(ii)17,800,000(iii)6,800,000 5941 (i)0.5123,830,000(ii)0.523,840,0003,920,000 6 5657 319 1.5.9% 2.3.4.5.60%97%95%100%303656.4041 2026www.hkexnews.hkwww.evdynamics.com C3 1. 2. 3. 15 18 33 60 35(b)87,109,00087,109,00054 –40.0%–98.7% –82.2%–97.4% 5% 111 115 470391(1)(a) 910 5,000,0005,000,0004%0.5 10,000,00032 10 10% 18,559,357 7,752,7467,752,7462.39% 18,559,3575.72% 121%120.1% 10 12 211 (i)(ii) 107 18,559,3575.72% 121%(i)(ii)(iii) 120.1% 12 (i)(ii) 2630 3139 XVXV78352 1)60,000,000 2) XVXV78352 31Faith Profit Holding LimitedEntrust LimitedFaith ProfitHolding LimitedEntrustLimited25% 3365% 1)60,000,000 2)Entrust Limited34%25%25%16%Entrust Limited 3139 13.51B(1) 13.51B(1) 3.13 3753 C1 C3 519 2036 3.10(2)3.13 C.1.4 571XIVA A B 3.09D3.09D – –– 143 i)ii)iii)iv) i)ii)iii) 9 i)ii)iii)iv) i)ii)iii)iv)v)vi)vii)viii)ix)x)xi) i)ii)iii)iv) i)ii)iii)iv)v) 5455 (i)(ii)15,000,000(iii)11,000,000 (i)(ii)4,500,000(iii) 12 (i)(ii)15,000,0004,500,000(iii)(iv) 80,000,00042,000,000 42,000,00052.5% 42,000,00080,000,00060,600,000 (i)3(b)66,000,000 (ii)4,500,0006,000,000(iii)Entrust LimitedFaith Profit Holding Limited11,000,000(iv) A.2.1 ––––– 13.9228.57% 32:27 5455 1,140,000920,00010,000 6130 3.2915 2026www.hkexnews.hkwww.evdynamics.com 2026 1.2.3.(www.evdynamics.com)4.5.6.7. (10%) 2 60 (i)(ii)(iii)(iv)–––– 56132 3(b)293,113,00060,588,00046(b)34,000,0005,500,00042,000,000 3(b) 3(b)15,000,00011,000,000 90 P06170 1. Clarendon House, 2 Church Street, Hamilton HM 11, Bermuda33346 18 2. (a)– 21 21 (b) 18219297197110283212179107–11155–2 123 2. (b) 18 18111818818733341818 3. (a) (b) 293,113,00060,588,00046(b)34,000,0005,500,00042,000,000 3. (b) (i)66,000,00015,000,000 (ii)11,000,000 (iii) –42,000,000 – 3. (c) 4. (a) (i)(ii) 4. (b) (c)– (d) 4. (d) 31051535 (e) 4(g)5510 (f) 4(g) (g) 4. (g) (h) (i) 4. (h) (ii) 9 12 30 (1)(2)90 4. (h) (iii) (iv) (v) (vi) (i) 4. (j)– (i)(ii) (i)(ii)(iii)(iv) (i)(ii)(iii) –15 –––– 4. (k) (l) (m) 4. (n) (o) (i) (ii)– 4. (p) (i) (ii) (q) 15 4. (q) (r) 5. 3(b) 20 1920 41 5. – 6. ••• 6. 6. 6. 6. (c) (d) 10% *10% 7. (a) 2,100,00016,422,00015.1516,422,000 6(c) 7. 8. 9. 622383622G 9. 10. 9 10. 11. ––– 12. (a) 12. (b) 13. 14. 291,999,000372,028,0001.081.93 15. 15. –1521,006,00028 –21,219706 –88930 5 16. (i)(ii) 17. 17. (i) (ii) 18. 19. 63,1187,600,000100,0008,600,000 46(a)619,360,000845,000,00046(a) 19. 1.92%2.34%– 619,400,000845,000,000886,300,0001,129,800,000266,981,000284,752,000 20. 20. 26,133,00027,100,00013,206,00013,654,00017,320,00016,353,0001,778,000 21. Quantron AGQuantron 1,195Quantron1.7% Quantron342 QuantronQuantron 22. 1536512,949,00012,949,0005%5,635,0005,614,00012,949,0007,314,0005,635,000 4(h)(ii)41 25. 6,221,0009,066