七元投资二零二六年年报

Seven Elements Investment Holdings Limited七元投資控股有限公司(Incorporated in the Cayman Islands with limited liability) (formerly known as Zhaobangji Lifestyle Holdings Limited)(Stock code股份代號: 1660)兆邦基生活控股有限公司於開曼群島註冊成立之有限公司 CONTENTS目錄 2510222651677880838487208 Corporate InformationChairman’s StatementManagement Discussion and AnalysisBiographical Details of Directors and Senior ManagementCorporate Governance ReportBoard of Directors’ ReportIndependent Auditor’s ReportConsolidated Statement of Profit or Loss andOther Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsFive Years Financial Summary Corporate Information公司資料 董事會 BOARD OF DIRECTORS 執行董事： Executive Directors:Mr. Meng Zhaoyi(Chairman)(appointed with effect from 30 October 2025)Mr. Wen Xiaojian(appointed with effect from 24 October 2025)Mr. Wang Jerry Gerui(appointed with effect from 15 January 2026)Mr. Ip Yik Nam,JP(appointed with effect from 2 June 2026)Mr. Sze-to Kin Keung(appointed with effect from 2 June 2026)Mr. Li Yichen(appointed with effect from 22 September 2025;resigned with effect from 11 June 2026)Ms. Zeng Yue Ying(appointed with effect from 22 January 2025;resigned with effect from 2 June 2026)Ms. Zhang Yu(resigned with effect from 30 October 2025)Mr. Xu Zhicong(appointed with effect from 30 June 2025;resigned with effect from 8 September 2025)Mr. Xu Chujia(resigned with effect from 30 June 2025) 非執行董事： Non-executive Director:Ms. Tsim Ying Wah(resigned with effect from 8 September 2025) 獨立非執行董事： Independent Non-executive Directors:Mr. Hui Chin Tong GodfreyMr. Ye LongfeiMr. Yu Chor On 審核委員會 AUDIT COMMITTEEMr. Yu Chor On(Chairman)Mr. Hui Chin Tong GodfreyMr. Ye Longfei Corporate Information公司資料 薪酬委員會 REMUNERATION COMMITTEE Mr. Hui Chin Tong Godfrey(Chairman)Mr. Wen Xiaojian(appointed with effect from 2 June 2026)Mr. YE Longfei 提名委員會 NOMINATION COMMITTEE Mr. Ye Longfei(Chairman)Mr. Wen Xiaojian(appointed with effect from 2 June 2026)Mr. Yu Chor On 投資委員會 INVESTMENT COMMITTEE Mr. Wen Xiaojian(Chairman)(appointed with effect from 2 June 2026)Mr. Wang Jerry Gerui(appointed with effect from 11 June 2026) 公司秘書 COMPANY SECRETARY Mr. Ip Yik Nam,JP(appointed with effect from 2 June 2026) 核數師 AUDITOR Grant Thornton Hong Kong LimitedCertified Public AccountantsPublic Interest Entity Auditor registered in accordance with theAccounting and Financial Reporting Council Ordinance 法律顧問 LEGAL ADVISERS As to Hong Kong law:LI & PARTNERS 授權代表 AUTHORISED REPRESENTATIVES Mr. Meng Zhaoyi(appointed with effect from 2 June 2026)Mr. Wen Xiaojian(appointed with effect from 11 June 2026) Corporate Information公司資料 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Maples Fund Services (Cayman) LimitedP.O. Box 1093Boundary Hall, Cricket Square KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedP.O. Box 1093Boundary Hall, Cricket Square KY1-1102Cayman Islands 香港股份過戶登記處 HONG KONG SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services LimitedLevel 17, Far East Finance Centre16 Harcourt RoadHong Kong 主要往來銀行 PRINCIPAL BANKERDBS Bank (Hong Kong) Limited 註冊辦事處 REGISTERED OFFICE Maples Corporate Services LimitedP.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands Maples Corporate Services LimitedP.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands 總部及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS 168–200919 Unit 19, 9th FloorChina Merchants Tower, Shun Tak Centre168–200 Connaught Road CentralHong Kong 股份代號1660 STOCK CODE1660 網址www.7elmt.com WEBSITEwww.7elmt.com Chairman’s Statement主席報告 Dear Shareholders, On behalf of the board (the “Board”) of Directors (the “Directors”) ofSeven Elements Investment Holdings Limited (the “Company”), I ampleased to present the annual report of the Company and its subsidiaries(collectively the “Group”) for the year ended 31 March 2026 (the “Year”). 業務轉型及戰略重新定位 Business Transformation and Strategic Repositioning The Year marked a pivotal transformation period for the Group. On17 October 2025, the Company changed its name from “ZhaobangjiLifestyle Holdings Limited” to “Seven Elements Investment HoldingsLimited”, reflecting the Board’s strategic vision to reposition the Groupfrom its traditional businesses into a diversified financial servicesplatform. 財務表現 Financial Performance 171.7197.913.2%(i)21.2(ii)24.6(iii)1.7(i)11.4(ii)9.965.4%34.821.010.6%20.2% During the Year, the Group recorded revenue of approximatelyHK$171.7 million (2025: approximately HK$197.9 million), representinga decrease of approximately 13.2%. The decrease was mainlyattributable to: (i) the reduction of leasing of machinery and provision ofrelated services revenue of HK$21.2 million; (ii) the reduction of propertyleasing, subletting, retail and others revenue of HK$24.6 million; and(iii) the reduction of sales of machinery and spare parts and pr