欧科云链年报2026

Corporate Information公司資料2Chairman’s Statement主席的話4Management Discussion and Analysis管理層討論及分析8Biographical Details of Directors and Senior Management董事及高級管理層履歷詳情21Report of Directors董事會報告27Corporate Governance Report企業管治報告46Environmental, Social and Governance Report環境、社會及管治報告81Independent Auditor’s Report獨立核數師報告158Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表165Consolidated Statement of Financial Position綜合財務狀況表167Consolidated Statement of Changes in Equity綜合權益變動表169Consolidated Statement of Cash Flows綜合現金流量表170Notes to the Consolidated Financial Statements綜合財務報表附註172Five Years Financial Summary五年財務概要276 Corporate Information公司資料 董事會 BOARD OF DIRECTORS 執行董事任煜男先生（董事會主席兼行政總裁）張超先生 Executive DirectorsMr. Ren Yunan(Chairman of the Board and Chief Executive Officer)Mr. Zhang Chao 非執行董事唐越先生浦曉江先生梁靜妍女士 Non-executive DirectorsMr. Tang YueMr. Pu XiaojiangMs. Liang Jingyan 獨立非執行董事李周欣先生李文昭先生蔣國良先生 Independent non-executive Directors Mr. Li ZhouxinMr. Lee Man ChiuMr. Jiang Guoliang 審核委員會 AUDIT COMMITTEE 李周欣先生（主席）李文昭先生蔣國良先生 Mr. Li Zhouxin(Chairman)Mr. Lee Man ChiuMr. Jiang Guoliang 提名委員會 NOMINATION COMMITTEE 李周欣先生（主席）李文昭先生蔣國良先生梁靜妍女士 Mr. Li Zhouxin(Chairman)Mr. Lee Man ChiuMr. Jiang GuoliangMs. Liang Jingyan 薪酬委員會 REMUNERATION COMMITTEE 李文昭先生（主席）李周欣先生蔣國良先生 Mr. Lee Man Chiu(Chairman)Mr. Li ZhouxinMr. Jiang Guoliang 公司秘書 COMPANY SECRETARY 石少明先生 Mr. Shi Shaoming 授權代表 AUTHORISED REPRESENTATIVES Mr. Ren YunanMr. Shi Shaoming 任煜男先生石少明先生 Corporate Information公司資料 總部及香港主要營業地點 HEADQUARTERS AND PRINCIPALPLACE OF BUSINESS IN HONG KONG 香港銅鑼灣告士打道255-257號信和廣場9樓901室 Unit 901, 9th Floor, Sino Plaza255-257 Gloucester RoadCauseway Bay, Hong Kong 註冊辦事處 REGISTERED OFFICE Windward 3, Regatta Office Park, PO Box 1350Grand Cayman, KY1-1108, Cayman Islands Windward 3, Regatta Office Park, PO Box 1350Grand Cayman, KY1-1108, Cayman Islands 開曼群島股份過戶登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN THE CAYMANISLANDS Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office Park, PO Box 1350Grand Cayman, KY1-1108, Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office Park, PO Box 1350Grand Cayman, KY1-1108, Cayman Islands 香港股份過戶登記分處 BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 聯合證券登記有限公司香港北角英皇道338號華懋交易廣場2期33樓3301-04室 Union Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s RoadNorth Point, Hong Kong 主要往來銀行 PRINCIPAL BANKERS 香港上海�豐銀行有限公司中國銀行（香港）有限公司星展銀行（香港）有限公司 The Hong Kong and Shanghai Banking Corporation LimitedBank of China (Hong Kong) LimitedDBS Bank (Hong Kong) Limited 核數師 AUDITORS 德勤·關黃陳方會計師行執業公眾會計師註冊公眾利益實體核數師香港金鐘道88號太古廣場一座35樓 Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditors35/F, One Pacific Place,88 Queensway,Hong Kong 公司網站 COMPANY’S WEBSITE www.okg.com.hk www.okg.com.hk 股份代號 STOCK CODE 香港聯合交易所有限公司1499 The Stock Exchange of Hong Kong Limited1499 Chairman’s Statement主席的話 致各位股東： Dear Shareholders, 本人謹代表歐科雲鏈控股有限公司（「本公司」，連同其附屬公司統稱「本集團」）董事（「董事」）會（「董事會」），向本公司股東（「股東」）提呈本集團截至二零二六年三月三十一日止年度（「本年度」）之年報（「本報告」）。 On behalf of the board (the “Board”) of directors (the “Directors”) ofOKG Technology Holdings Limited (the “Company”, together with itssubsidiaries, the “Group”), I present to the shareholders of the Company(the “Shareholders”) the annual report (the “Report”) of the Group forthe year ended 31 March 2026 (the “Year”). 本年度對本集團而言充滿挑戰，亦為轉型及重新定位的一年。在宏觀經濟持續不明朗及數字資產監管環境不斷演變的背景下，本集團於本年度內錄得虧損，並採取措施精簡業務、降低財務風險及重新聚焦於更具紀律的策略，惟本集團仍面對重大不確定性，詳情見下文及本報告「前景」一節所述。 The Year was a challenging one for the Group, and a year of transitionand repositioning. Against a backdrop of continued macroeconomicuncertainty and an evolving regulatory landscape for digital assets, theGroup recorded a loss for the Year and took steps to streamline itsoperations, reduce its financial risk and refocus on a more disciplinedstrategy, but the Group continues to face significant uncertainties, asdescribed below and in the section headed “Prospect” in this Report. 業績概覽 RESULTS OVERVIEW 本年度內，持續經營業務之收入約為191.7百萬港元，較截至二零二五年三月三十一日止年度約359.8百萬港元（經重列）減少約46.7%。有關減少乃主要由於高價值之地基及建築項目已完工，而其收入已大部分於過往年度確認。本集團於本年度內錄得本公司擁有人應佔虧損約28.8百萬港元，較上一年度約15.8百萬港元（經重列）之虧損有所擴大，每股基本虧損約0.54港仙。於二零二六年三月三十一日，本公司擁有人應佔權益減少至約120.3百萬港元（二零二五年三月三十一日：約149.2百萬港元）。 Revenue from continuing operations for the Year was approximatelyHK$191.7 million, representing a decrease of approximately 46.7% fromapproximately HK$359.8 million (restated) for the year ended 31 March2025. The decrease was primarily attributable to the completion of thehigh-value foundation and construction project, the revenue from whichhad largely been recognised in prior years. The Group recorded a lossattributable to the owners of the Company of approximately HK$28.8million for the Year, widening from a loss of approximately HK$15.8 million(restated) for the prior year, with basic loss per share of approximatelyHK0.54 cents. Equity attributable to the owners