高陞集团控股2026年年报

78Independent Auditor’s Report85Consolidated Statement of Profit or Lossand Other Comprehensive Income86Consolidated Statement ofFinancial Position88Consolidated Statement ofChanges in Equity89Consolidated Statement of Cash Flows91Notes to the ConsolidatedFinancial Statements 02Corporate Information04Glossary08Financial Summary09Chairman’s Statement11Management Discussion and Analysis26Biographies of Directors andSenior Management32Directors’ Report54Corporate Governance Report CORPORATE INFORMATION公司資料 BOARD OF DIRECTORSExecutive Directors Dr. Ko Lai Hung(Chairman and CEO)Ms. Cheung Mei Lan Non-executive DirectorMr. Ko Angus Chun Kit Independent Non-executive Directors 202641202641 Mr. Chan Hak Kan (appointed on 1 April 2026)Ms. Tse Ka WingMr. Ho Chi ShingMr. Chan Cheong Tat (resigned on 1 April 2026) AUDIT COMMITTEE 202641202641 Ms. Tse Ka Wing(Chairperson)Mr. Chan Cheong Tat (resigned on 1 April 2026)Mr. Ko Angus Chun KitMr. Chan Hak Kan (appointed on 1 April 2026) REMUNERATION COMMITTEE 202641202641 Mr. Ho Chi Shing(Chairperson)Mr. Chan Cheong Tat (resigned on 1 April 2026)Dr. Ko Lai HungMr. Chan Hak Kan (appointed on 1 April 2026) NOMINATION COMMITTEE 202641202641 Mr. Chan Hak Kan(Chairperson)(appointed on 1 April 2026)Mr. Chan Cheong Tat (resigned on 1 April 2026)Mr. Ho Chi ShingDr. Ko Lai HungMs. Tse Ka Wing AUTHORISED REPRESENTATIVES Dr. Ko Lai HungMr. Cheng Chi Wai COMPLIANCE OFFICERMr. Cheng Chi Wai COMPANY SECRETARYMr. Cheng Chi Wai PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBank of Communications (Hong Kong) LimitedStandard Chartered Bank (HK) Limited Accel Group Holdings LimitedAnnual Report 2026 INDEPENDENT AUDITOR •88135 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors35th FloorOne Pacific Place88 QueenswayHong Kong LEGAL ADVISERS AS TO HONG KONG LAW 21–2257 Keith Lam Lau & Chan5th–7th FloorsThe Chinese Club Building21–22 Connaught Road CentralHong Kong REGISTERED OFFICE Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 3TML19A Unit A, 19/FTML TowerNo. 3 Hoi Shing RoadTsuen WanNew Territories, Hong Kong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN THE CAYMAN ISLANDS Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1283 STOCK CODE1283 http://www.chittathk.com COMPANY’S WEBSITEhttp://www.chittathk.com Email: accel@financialpr.hk INVESTOR RELATIONSEmail: accel@financialpr.hk In this annual report, unless the context otherwise requires, thefollowing terms shall have the meanings set out below. “2025 Policy Address”2025 the 2025 Policy Address of the Chief Executive of the Hong Kong Government2025 the AGM to be held on Monday, 28 September 20262026928 “2026 AGM”2026 Accel Development Limited, an indirect wholly-owned subsidiary of the Company “AGD” “AGM” the annual general meeting of the Company Accel Innovations Limited, an indirect wholly-owned subsidiary of the Company the articles of association of the Company, as amended from time to time the chief executive officer of the Company the chairman of the Board the holder(s) of Share(s)The Stock Exchange of Hong Kong Limitedthe year ended 31 March 20262026331 “Shareholder(s)”“Stock Exchange”“Year” FINANCIAL SUMMARY財務概要 CHAIRMAN’S STATEMENT主席報告 Dear Shareholders, On behalf of the Board of Directors, I am pleased to present theannual results of Accel Group Holdings Limited for the Year. Over the past year, we have steadily shifted our focus toward publicsector projects to build a more stable and long-term foundation.While this deliberate transition temporarily affects the recognitionour revenue, we are confident that it will make our future earningsmore predictable and secure. Our gross profit margin remained stable, thanks to tight cost controland efficient project delivery. We also reached key milestones bycompleting major public works during the Year, including theChinese Medicine Hospital of Hong Kong and the first phase ofHong Kong-Shenzhen Innovation and Technology Park. Thesesuccesses bolster our reputation for handling high-quality, large-scale public developments. 20% To expand our capabilities, we acquired 20% shares in De HengJian Zhu Fazhan Limited during the Year. This investment allows usto offer a wider range of services to our clients and opens up newavenues for joint growth. We head into the next financial year with a solid backlog ofsecured projects that gives us a clear path forward. The HKSARGovernment’s ongoing commitment to infrastructure and publicworks remains a