美建集团二零二六年年报

CONTENTS目錄 Corporate InformationFinancial HighlightsChairman’s StatementManagement Discussion and AnalysisBiography of Directors and Senior ManagementReport of the DirectorsCorporate Governance ReportEnvironmental, Social and Governance ReportIndependent Auditor’s ReportConsolidated Income StatementConsolidated Statement of Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsSchedule of Properties公司資料2財務摘要4主席報告5管理層討論及分析10董事及高級管理層資料14董事會報告18企業管治報告30環境、社會及管治報告50獨立核數師報告89綜合收益表97綜合全面收益表98綜合財務狀況表99綜合權益變動表101綜合現金流動表102綜合財務報表附註104物業附表215 CORPORATE INFORMATION公司資料 葉漫天先生（主席）施炳法博士 Board of DirectorsNon-Executive DirectorsMr. IP Man Tin, David(Chairman)Dr. SZE Ping Fat Executive DirectorsMr. CHENG Wai Lun, AndrewMs. CHENG Wai Ling, Annie,ACA, CPA 鄭偉倫先生鄭偉玲女士，ACA，CPA Independent Non-Executive Directors 陳進財先生，CPA (Australia)潘啟迪先生許文浩先生，CPA (Australia) Mr. CHAN Tsun Choi, Arnold,CPA (Australia)Mr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia) 歐陽淞先生，FCPA Company SecretaryMr. AU-YONG Shong, Samuel,FCPA 久安（香港）會計師事務所有限公司執業會計師 Auditor Asian Alliance (HK) CPA LimitedCertified Public Accountants (Practising) 陳進財先生（主席），CPA (Australia)潘啟迪先生許文浩先生，CPA (Australia) Audit Committee Mr. CHAN Tsun Choi, Arnold(Chairman),CPA (Australia)Mr. POON Kai TikMr. HUI Man Ho, Ivan,CPA (Australia) Remuneration Committee Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, Arnold,CPA (Australia)Mr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPA 潘啟迪先生（主席）陳進財先生，CPA (Australia)許文浩先生，CPA (Australia)鄭偉玲女士，ACA，CPA CORPORATE INFORMATION公司資料 Nomination Committee Mr. POON Kai Tik(Chairman)Mr. CHAN Tsun Choi, Arnold,CPA (Australia)Mr. HUI Man Ho, Ivan,CPA (Australia)Ms. CHENG Wai Ling, Annie,ACA, CPA 潘啟迪先生（主席）陳進財先生，CPA (Australia)許文浩先生，CPA (Australia)鄭偉玲女士，ACA，CPA 華僑銀行（香港）有限公司 Principal Banker OCBC Bank (Hong Kong) Limited 香港聯合交易所：335 Stock CodeHong Kong Stock Exchange: 335 http://www.upbest.com Websitehttp://www.upbest.com 香港德輔道中300號華傑商業中心2樓 Principal Place of Business in Hong Kong2ndFloor, Wah Kit Commercial Centre300 Des Voeux Road CentralHong Kong Registered Office P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands Cayman Islands Principal Registrar Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman KY1-1100Cayman Islands 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Hong Kong Branch Registrar TRICOR INVESTOR SERVICES LIMITED17thFloor, Far East Finance CentreNo. 16 Harcourt RoadHong Kong Dear Shareholders 致各股東 On behalf of the board (the “Board”) of directors (the “Directors”) ofUpbest Group Limited (the “Company”), I am pleased to present toyou the results of the Company and its subsidiaries (collectively the“Group”) for the year ended 31 March 2026. 本人非常榮幸代表美建集團有限公司（「本公司」）董 事（「董 事」）會（「董 事 會」）跟閣 下 分 享 本 公司及其附屬公司（統稱「本集團」）截至二零二六年三月三十一日止年度之業績。 Financial and Business Review Duringthe financial year 2026,the Group recorded a profit ofapproximatelyHK$89.8 million,representing 28.8%increase whencomparedwith approximately HK$69.7 million in the precedingyear.Revenue was decreased by approximately HK$11.1 million,around 12.4% when compared with last year of approximately HK$89.3million. 在二零二六年財政年度，本集團錄得溢利約89.8百 萬 港 元，較 去 年 的 溢 利 約69.7百 萬 港 元 增 加28.8%。年內收益減少了約11.1百萬港元，對比去年89.3百萬港元減少約12.4%。 Thefinancing segment of our Group has recorded revenue andoperating results during the year, amounting to approximately HK$31.0millionand HK$73.4 million respectively.Against the backdrop of asteady economic recovery in Hong Kong, the Group has maintained aprudent financial monitoring framework in its assessment and control ofcustomer loan recoverability. 本集團的財務融資分部之年內收益和經營業績分別錄得31.0百萬港元和73.4百萬港元。鑑於香港經濟持續復甦，本集團在評估和控制客戶的貸款可收回性方面持續採取了謹慎的財務監控方法。 Market Review 隨 著 香 港 進 入 二 零 二 五 至 二 零 二 六 年 度，經 濟持 續 復 甦 並 進 一 步 增 強 勢 頭。根 據 政 府 統 計 處數 據，二 零 二 五 年 全 年 本 地 生 產 總 值 實 質 增 長3.5%，第四季按年增長3.8%。復甦基礎由旅遊及零售擴展至更廣泛層面，出口表現強勁及投資氣 氛 改 善 成 為 主 要 動 力。私 人 消 費 開 支 在 二 零二 五 年 第 四 季 上 升2.5%，二 零 二 六 年 第 一 季 進一步加快至5.0%，反映內需持續增強。失業率維持低水平，為期內的家庭收入及消費信心提供支持。 AsHong Kong moved into the 2025–2026 period,the economycontinuedits recovery and gained further momentum.According tothe Census and Statistics Department, gross domestic product grew3.5% for the full year of 2025, with Q4 recording 3.8% year-on-yeargrowth. The recovery broadened beyond tourism and retail, driven bystrong export performance and improved investment sentiment. Privateconsumption expenditure rose 2.5% in Q4 2025 and further acceleratedto 5.0% in Q1 2026, reflecting strengthening domestic demand. Theunemployment rate remained low, supporting household incomes andconsumer confidence throughout the peri