霭华押业信贷2026年报

Oi Wah Pawnshop Credit Holdings Limited Stock Code: 01319(Incorporated in the Cayman Islands with limited liability) Company InformationFinancial HighlightFive-Year Financial SummaryChairman StatementManagement Discussion and AnalysisReport of the DirectorsCorporate Governance ReportDirectors and Senior ManagementIndependent Auditor’s ReportConsolidated Statement of Profit or Loss and Other Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsContents目錄245910264167717879818284 公司資料Company Information BOARD OF DIRECTORS Executive Directors Mr. Chan Kai Ho Edward(Chairman and Chief Executive Officer)Ms. Chan Mei FongMs. Chan Ying Yu Non-executive Directors Mr. Chan Kai Kow MacksionMs. Mak Siu Yee Independent Non-executive Directors Dr. Leung Shiu Ki AlbertDr. Yip NgaiMr. Lam On Tai BOARD COMMITTEES Audit Committee Dr. Yip Ngai(Chairman)Dr. Leung Shiu Ki AlbertMr. Lam On Tai Remuneration Committee Mr. Lam On Tai(Chairman)Mr. Chan Kai Ho EdwardDr. Leung Shiu Ki Albert Nomination Committee Dr. Leung Shiu Ki Albert(Chairman)Mr. Chan Kai Ho EdwardMr. Lam On Tai HKICPA COMPANY SECRETARY Mr. Cheng Yiu HangHKICPA AUTHORISED REPRESENTATIVES Mr. Chan Kai Ho EdwardMs. Chan Ying Yu REGISTERED OFFICE Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman, KY1-1108Cayman Islands Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman, KY1-1108Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 62302–2303 Rooms 2302–2303Kwan Chart TowerNo. 6 Tonnochy Road, WanchaiHong Kong STOCK CODE01319 01319 CAYMAN ISLANDS SHARE REGISTRAR ANDTRANSFER OFFICE Ocorian Trust (Cayman) Ltd.Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands OcorianTrust (Cayman) Ltd.Windward 3, Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands HONG KONG SHARE REGISTRAR Boardroom Share Registrars (HK) Limited2103B, 21/F, 148 Electric RoadNorth PointHong Kong 14821 2103B AUDITORS SHINEWING (HK) CPA LimitedRegistered Public Interest Entity Auditor LEGAL ADVISERSAs to Hong Kong law:P. C. Woo & Co. As to Cayman Islands law:Appleby Appleby PRINCIPAL BANKERS CMB Wing Lung Bank LimitedThe Bank of East Asia, LimitedFubon Bank (Hong Kong) LimitedO-Bank Co., Ltd, Hong Kong Branch COMPANY WEBSITE www.pawnshop.com.hk www.pawnshop.com.hk 財務摘要Financial Highlight FINANCIAL PERFORMANCE •0.1%164,400,000•1 4 . 5 %65,800,000•47.8%82,600,000•16.250.2%•4.3•4.9%180,700,000•1 2 . 0 %590,400,000 •Revenueincreased by 0.1%to approximately HK$164.4million•Revenuefrom mortgage loan receivables decreased by14.5%toapproximatelyHK$65.8million•Profitattributable to the equity shareholders increased by47.8%toapproximatelyHK$82.6million•Netprofit margin increased by 16.2 percentage points to50.2%•BasicearningspershareisHK4.3cents•Grosspawn loan receivables decreased by 4.9%toapproximatelyHK$180.7million•Grossmortgage loan receivables decreased by 12.0%toapproximatelyHK$590.4million BUSINESS PERFORMANCE •7 . 9 %933,200,000•15.9%12,600•100,0007.7%74,030•1 8 . 0 %256,200,000•37.7%4,300,000•14.3%60•0.540.5%•0 . 210.1%•56.0% •Totalamountofnewpawnloansgrantedincreasedby7.9%toapproximatelyHK$933.2million•Averageamountofpawnloansgrantedincreasedby15.9%toapproximatelyHK$12,600pertransaction•Numberofnewpawnloans(largerthanHK$10,000)granteddecreasedby7.7%to74,030cases•Totalamountofnew mortgageloansgranted increasedby18.0%toapproximatelyHK$256.2million•Averageamount of mortgage loans granted increased by37.7%toapproximatelyHK$4.3million•Numberof new mortgage loans granted decreased by14.3%to60cases•Netinterest margin for pawn loans increased by 0.5percentagepointsto40.5%•Netinterest margin for mortgage loans decreased by 0.2percentagepointsto10.1%•Asat28February2026,theaverageloan-to-valueratioofthemortgageloanportfoliowaskeptataround56.0% 1234 Note 1Effective income tax rate is equal to the current tax divided bythe profit before taxation for the respective yearNote 2Return on total assets is calculated by dividing profit for the yearby the total assets as at the respective yearNote 3Return on equity is calculated by dividing profit for the year bythe total equity as at the respective yearNote 4Net interest margin during the year refers to our interest incomein respect of our pawn loans and mortgage loans less therespective finance costs, divided by the average of month-endgross loan receivables balances of the corresponding loans duringthe year 五年財務概要Five-year Financial Summary 五年財務概要Five-year Financial Summary On behalf of the board of directors (the “Board”) of Oi WahPawnshop Credit Holdings Limited (the “Company” or “ourCompany”), and its subsidiaries (together with the Companycollectively referred to as the “Group” or “our Group”), I amdelighted to present the annual report of the Group for the yearended 28 February 2026 (“FY2026”). TheFed c