北亚策略2025/2026 年报

(Incorporated in Bermuda with limited liability)(Stock Code8080) GEM CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) GEM GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investmentrisk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decisionto invest only after due and careful consideration. GEMGEMGEM Given that the companies listed on GEM are generally small andmid-sized companies, there is a risk that securities traded on GEMmay be more susceptible to high market volatility than securitiestraded on the Main Board of the Stock Exchange and no assuranceis given that there will be a liquid market in the securities traded onGEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange takeno responsibility for the contents of this report, make no representationas to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon thewhole or any part of the contents of this report. GEMGEM This report, for which the directors (the “Directors” or the “Board”) ofNorth Asia Strategic Holdings Limited collectively and individually acceptfull responsibility, includes particulars given in compliance with the RulesGoverning the Listing of Securities on GEM of the Stock Exchange (the“GEM Listing Rules”) for the purpose of giving information with regardto North Asia Strategic Holdings Limited. The Directors, having made allreasonable enquiries, confirm that to the best of their knowledge and beliefthe information contained in this report is accurate and complete in allmaterial respects and not misleading or deceptive, and there are no othermatters the omission of which would make any statement herein or thisreport misleading. PageCorporateInformation2FinancialHighlights4Chairlady’sStatement5ManagementDiscussionandAnalysis12ProfilesofDirectorsandSeniorManagement26CorporateGovernanceReport31ReportoftheDirectors60IndependentAuditor’sReport73ConsolidatedStatementofProfitorLoss82ConsolidatedStatementofComprehensiveIncome83ConsolidatedStatementofFinancialPosition84ConsolidatedStatementofChangesinEquity86ConsolidatedStatementofCashFlows88NotestoFinancialStatements90PropertiesHeldbytheGroup220CONTENTS目錄 CORPORATE INFORMATION公司資料 BOARD OF DIRECTORS ZhangYifan(Chairlady)KennethKonHiuKing AiryLauTakChuenCaiQingGrahamLamKaWai AUDIT COMMITTEE AiryLauTakChuen(CommitteeChairman)CaiQingGrahamLamKaWai REMUNERATION COMMITTEE AiryLauTakChuen(CommitteeChairman)KennethKonHiuKingZhangYifanCaiQingGrahamLamKaWai NOMINATION COMMITTEE ZhangYifan(CommitteeChairlady)KennethKonHiuKingAiryLauTakChuenCaiQingGrahamLamKaWai COMPANY SECRETARYChengKwanTsz AUTHORISED REPRESENTATIVES ZhangYifanChengKwanTsz www.nasholdings.com WEBSITE www.nasholdings.com STOCK CODE 8080 8080 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda ClarendonHouse2ChurchStreetHamiltonHM11Bermuda PRINCIPAL PLACE OF BUSINESS 1161618(852) 2918 3788(852) 2169 0209 Suite1618,16thFloor,JardineHouse1ConnaughtPlace,Central,HongKongTel:(852)29183788Fax:(852)21690209 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court, 22 Victoria StreetPO Box HM1179, Hamilton HM EXBermuda ApplebyGlobalCorporateServices(Bermuda)LimitedCanon’sCourt,22VictoriaStreetPOBoxHM1179,HamiltonHMEXBermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 183171712-1716(852) 2862 8628(852) 2865 0990 ComputershareHongKongInvestorServicesLimitedShops1712-1716,17thFloor,HopewellCentre183Queen’sRoadEast,Wanchai,HongKongTel:(852)28628628Fax:(852)28650990 PRINCIPAL BANKERS HangSengBankLimitedStandardCharteredBank(HongKong)LimitedTheHongkongandShanghaiBankingCorporationLimited AUDITOR 97927 Ernst&YoungCertifiedPublicAccountantsRegisteredPublicInterestEntityAuditorundertheAccountingandFinancialReportingCouncilOrdinance27/F,OneTaikooPlace979King’sRoadQuarryBay,HongKong FINANCIAL HIGHLIGHTS財務摘要 Asummaryoftheresults,assets,liabilitiesandequityoftheGroupforthelastfivefinancialyears,asextractedfromthepublishedauditedfinancialstatementsandrestated/reclassifiedasappropriate,issetoutbelow. CHAIRLADY’S STATEMENT主席報告書 CHAIRLADY’S STATEMENT Onbehalfoftheboardofdirectors(the“Board”)ofNorthAsiaStrategicHoldingsLimited(the“Company”),IampleasedtopresenttheannualresultsoftheCompanyanditssubsidiaries(collectively,the“Group”)forthefinancialyearended31stMarch2026(the“Year”). ECONOMIC LANDSCAPE AND BUSINESSPERFORMANCE 10,100,000 DuringtheYear,theGroupupheldaprudentyetopportunity-drivenbusinessstrategy,navigatingachallengingmarketenvironmentwhilepursuingsustainabledevelopment.TheGrouprecordedaprofitofapproximatelyHK$10.1millionfortheYear,representingaturnaroundfromalosspositioninthepreviousyear. 14,800,00024,900,000 Over