GC CONSTRUCTION2025/2026 年报

(incorporated in the Cayman Islands with limited liability) 2Corporate Information4Financial Highlights5Chairman’s Statement8Management Discussion and Analysis15Biography of Directors and Senior Management22Corporate Governance Report41Report of the Directors59Environmental, Social and Governance Report115Independent Auditor’s Report123Consolidated Statement of Comprehensive Income124Consolidated Statement of Financial Position126Consolidated Statement of Changes in Equity127Consolidated Statement of Cash Flows128Notes to the Consolidated Financial Statements205Summary of Financial Information206Glossary CORPORATE INFORMATION公司資料 BOARD OF DIRECTORSExecutive Directors Mr. Chan Kiu Sum(Chairman and Chief Executive Officer)Mr. Chan Wing PingMs. Chan Chui Ying Independent non-executive Directors 20267212026721 Dr. Huang Hong(resigned on 21 July 2026)Mr. Yu Chi WingDr. Lo Ki ChiuDr. Luk Che Chung,JPDr. Wong Suet Fan, Josephine(appointed on 21 July 2026) AUDIT COMMITTEE Mr. Yu Chi Wing(Chairperson)Dr. Huang Hong(resigned on 21 July 2026)Dr. Lo Ki ChiuDr. Luk Che Chung,JPDr. Wong Suet Fan, Josephine(appointed on 21 July 2026) 20267212026721 2026721 REMUNERATION COMMITTEE 2026721 Dr. Huang Hong(Chairperson) (resigned on 21 July 2026)Dr. Wong Suet Fan, Josephine(Chairperson)(appointed on 21 July 2026)Mr. Chan Kiu SumMr. Yu Chi WingDr. Luk Che Chung,JP NOMINATION COMMITTEE 20267212026721 Mr. Chan Kiu Sum(Chairperson)Dr. Huang Hong(resigned on 21 July 2026)Dr. Lo Ki ChiuDr. Luk Che Chung,JPDr. Wong Suet Fan, Josephine(appointed on 21 July 2026) REGISTERED OFFICE IN THE CAYMAN ISLANDSPO Box 500 PO Box 500 Suite 2102nd FloorWindward IIIRegatta Office ParkGrand Cayman KY1-1106Cayman Islands Suite 2102nd FloorWindward IIIRegatta Office ParkGrand Cayman KY1-1106Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONGUnit 909, 9th Floor, Tower 1 83319909 Cheung Sha Wan Plaza833 Cheung Sha Wan RoadKowloonHong Kong CORPORATE INFORMATION公司資料 CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICE Appleby Global Services (Cayman) LimitedPO Box 500Suite 2102nd FloorWindward IIIRegatta Office ParkGrand Cayman KY1-1106Cayman Islands Appleby Global Services (Cayman) LimitedPO Box 500Suite 2102nd FloorWindward IIIRegatta Office ParkGrand Cayman KY1-1106Cayman Islands COMPANY SECRETARYMr. Yu Tsz Ngo AUTHORISED REPRESENTATIVESMr. Chan Kiu SumMr. Yu Tsz Ngo 69The Chelsea 20 AUDITOR OOP CPA & Co.Certified Public AccountantsRegistered Public Interest Entity Auditor20/F, The Chelsea69 Jervois StreetSheung WanHong Kong 1 PRINCIPAL BANKERBank of China (Hong Kong) Limited1 Garden RoadHong Kong HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 148212103B Boardroom Share Registrars (HK) Limited2103B, 21st Floor148 Electric RoadNorth PointHong Kong COMPANY’S WEBSITEwww.chankiu.hk www.chankiu.hk INVESTOR RELATIONS CONTACTInfo@chankiu.hk Info@chankiu.hk 1489 STOCK CODE1489 FINANCIAL HIGHLIGHTS財務概要For the year ended 31 March 2026 20263 31 2025331530.72026331259.6271.151.1% –Revenue decreased from approximately HK$530.7 million forthe year ended 31 March 2025 to approximately HK$259.6million for the year ended 31 March 2026, representing adecrease of approximately HK$271.1 million or 51.1%. 20253312.120263314.12.0 –Gross profit increased from approximately HK$2.1 million forthe year ended 31 March 2025 to approximately HK$4.1 millionfor the year ended 31 March 2026, representing an increase ofapproximately HK$2.0 million.– –202633160.8202553.5 –The Group recorded a loss and total comprehensive expensefor the year attributable to owners of the Company ofapproximately HK$60.8 million for the year ended 31 March2026 (2025: approximately HK$53.5 million). –20263316.120255.3 –Basic loss per share attributable to owners of the Company wasapproximately HK6.1 cents for the year ended 31 March 2026(2025: approximately HK5.3 cents). 20263312025 –The Board has resolved not to recommend the declaration of afinal dividend for the year ended 31 March 2026 (2025: nil). CHAIRMAN’S STATEMENT主席報告 Dear Shareholders, 20263312025331 The Board is pleased to present the consolidated annual results ofthe Group for the year ended 31 March 2026, together with thecomparative figures for the year ended 31 March 2025. The Shares were successfully listed on the Main Board of the StockExchange on 10 October 2022 by way of share offer. The Group is awet trades contractor in Hong Kong. The wet trades works performedby the Group mainly included plastering, tile laying, brick laying, floorscreeding and marble works. 20221010 2026331 During the year ended 31 March 2026, Hong Kong’s real estatemarket faced persistent instability, characterized by fluctuatingproperty prices and noticeably cautious sentiment among propertydevelopers. In response to these challenging macroeconomicheadwinds, the Group proactively adopted a conservative anddefensive operational policy. Shifting our primary focus from reven