泓基集团2025 年报

泓基集團（控股）有限公司 (incorporated in the Cayman Islands with limited liability)(於開曼群島註冊成立的有限公司)Stock Code股份代號: 2535 年報ANNUAL REPORT2025 Contents目錄 Corporate Information公司資料2Financial Highlights財務摘要5Chairman’s Statement主席報告6Management Discussion and Analysis管理層討論及分析9Biography of Directors and Senior Management董事及高級管理層履歷17Corporate Governance Report企業管治報告25Report of the Directors董事會報告47Environmental, Social and Governance Report環境、社會及管治報告74Independent Auditor’s Report獨立核數師報告123Consolidated Statement of Profit or Loss and OtherComprehensive Income綜合損益及其他全面收入表131Consolidated Statement of Financial Position綜合財務狀況表132Consolidated Statement of Changes in Equity綜合權益變動表134Consolidated Statement of Cash Flows綜合現金流量表135Notes to the Consolidated Financial Statements綜合財務報表附註137Summary of Financial Information財務資料概要233 Corporate Information公司資料 BOARD OF DIRECTORS 董事會 執行董事陳鑫基先生（行政總裁）陳鑫江先生陳淑雯女士張宏輝先生 Executive DirectorsMr. Chan Kam Kei(Chief Executive Officer)Mr. Chan Kam KongMs. Chan Suk ManMr. Cheung Wang Fai Victor 非執行董事陳永康先生（主席）蔡植昌女士 Non-executive DirectorsMr. Chan Wing Hong(Chairman)Ms. Choi Chick Cheong 獨立非執行董事車灝華先生余俊傑先生廖志崑先生 Independent non-executive DirectorsMr. Cha Ho WaMr. Yu Chun KitMr. Liu Chi Kwun Albert AUDIT COMMITTEE 審核委員會 余俊傑先生（主席）車灝華先生廖志崑先生 Mr. Yu Chun Kit(Chairperson)Mr. Cha Ho WaMr. Liu Chi Kwun Albert 薪酬委員會車灝華先生（主席）陳鑫基先生余俊傑先生 REMUNERATION COMMITTEE Mr. Cha Ho Wa(Chairperson)Mr. Chan Kam KeiMr. Yu Chun Kit 提名委員會廖志崑先生（主席）余俊傑先生陳淑雯女士 NOMINATION COMMITTEE Mr. Liu Chi Kwun Albert(Chairperson)Mr. Yu Chun KitMs. Chan Suk Man REGISTERED OFFICE IN THE CAYMAN ISLANDS Suite 102, Cannon PlaceP.O. Box 712North Sound Rd.George TownGrand Cayman KY1-9006Cayman Islands Suite 102, Cannon PlaceP.O. Box 712North Sound Rd.George TownGrand Cayman KY1-9006Cayman Islands 總部及香港主要營業地點 HEADQUARTERS AND PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港新界荃灣大涌道18號國際企業中心3期17樓1至4單元 Unit 1-4, 17/FInternational Enterprise Centre III18 Tai Chung RoadTsuen Wan, New TerritoriesHong Kong Corporate Information公司資料 授權代表陳淑雯女士譚漢輝先生 AUTHORISED REPRESENTATIVES Ms. Chan Suk ManMr. Tam Hon Fai 開曼群島股份過戶登記總處 CAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Appleby Global Services (Cayman) LimitedSuite 210, 2nd FloorWindward IIIRegatta Office ParkGrand Cayman KY1-1106Cayman Islands Appleby Global Services (Cayman) LimitedSuite 210, 2nd FloorWindward IIIRegatta Office ParkGrand Cayman KY1-1106Cayman Islands 公司秘書譚漢輝先生執業會計師 COMPANY SECRETARY Mr. Tam Hon FaiCertified Public Accountant AUDITOR 核數師 奧柏國際會計師事務所執業會計師註冊公眾利益實體核數師香港中環些利街2-4號LL Tower 21樓A室 OOP CPA & Co.Certified Public AccountantsRegistered Public Interest Entity AuditorUnit A, 21/F, LL Tower2-4 Shelley StreetCentralHong Kong COMPLIANCE ADVISER 合規顧問 旭倫企業融資有限公司香港金鐘道89號力寶中心第2座32樓3203室 Aurelius Corporate Finance LimitedUnit 3203, 32/F, Tower 2Lippo Centre89 QueenswayHong Kong 本公司之法律顧問 LEGAL ADVISER TO THE COMPANY 有關香港法律柯伍陳律師事務所香港中環康樂廣場8號交易廣場第三座19樓 As to Hong Kong lawONC Lawyers19/F, Three Exchange Square8 Connaught PlaceCentralHong Kong PRINCIPAL BANKER 主要往來銀行 香港上海滙豐銀行有限公司香港皇后大道中1號 The Hongkong and Shanghai Banking Corporation Limited1 Queen’s Road CentralHong Kong Corporate Information公司資料 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 寶德隆證券登記有限公司香港北角電氣道148號21樓2103B室 Boardroom Share Registrars (HK) Limited2103B, 21/F148 Electric RoadNorth PointHong Kong COMPANY’S WEBSITEwww.wing-kei.com.hk 公司網站www.wing-kei.com.hk INVESTOR RELATIONS CONTACTinfo@wing-kei.com.hk 投資者關係聯繫方式info@wing-kei.com.hk 股份代號2535 STOCK CODE2535 Financial Highlights財務摘要 For the year ended 31 December 2025截至 2025 年 12 月 31 日止年度 FINANCIAL HIGHLIGHTS 財務摘要 •Revenue decreased by approximately HK$50.7 million or12.7%, from approximately HK$398.5 million for the yearended 31 December 2024 to approximately HK$347.7 millionfor the year ended 31 December 2025. •收入由截至2024年12月31日止年度約398.5百萬港元減少約50.7百萬港元或12.7%至截至2025年12月31日止年度約347.7百萬港元。 •本集團於截至2025年12月31日止年度錄得毛利約46.7百萬港元（2024年：約71.4百萬港元）。 •The Group recorded a gross profit of approximately HK$46.7million for the year ended 31 December 2025 (2024:approximately HK$71.4 million). •本集團於截至2025年12月31日止年度錄得本公司擁有人應佔溢利約16.1百萬港元（2024年：約31.5百萬港元）。 •The Group recorded a profit attributable to owners of theCompany of approximately HK$16.1 million for the yearended 31 December 2025 (2024: approximately HK$31.5million). •截至2025年12月31日止年度，每股基本盈利約為0.8港仙（2024年：約1.7港仙）。 •Basic earnings per share was approximately HK0.8 centsfor the year ended 31 December 2025 (2024: approximatelyHK1.7 cents). •董事會議決不建議就截至2025年12月31日止年度派付末期股息（2024年：無）。 •The Board resolved not to recommend the payment of a finaldividend for the year ended 31 December 2025 (2024: nil). Chairman’s Statement主席報告 尊敬的各位股東： Dear Shareholders, The board (the “Board”) of directors (the “Directors”) of WKGroup (Holdings) Limited (the “Company”) is pleased to presentthe consolidated annual results of the Company and its subsidiaries(collectively, the “Group”) fo