万保刚集团年报 2023/2024

CONTENTS目錄 2Corporate Information4Group Structure5Financial Highlights7CEO’s Statement11Management Discussion and Analysis16Directors’ and Senior Management’s Profile24Corporate Governance Report38Environmental, Social and Governance Report61Report of the Directors71Independent Auditors’ Report77Consolidated Statement of Profit or Loss78Consolidated Statement of Comprehensive Income79Consolidated Statement of Financial Position81Consolidated Statement of Changes in Equity83Consolidated Statement of Cash Flows85Notes to the Consolidated Financial Statements179Financial Summary Corporate Information公司資料 董事會 Board of Directors 執行董事 Hung Kim Fung, Measure(Chairman)Yeung Man Yi, Beryl(Deputy Chairman and Chief Executive Officer)Hung Ying FungYeung Kwok Leung, Allix 獨立非執行董事 Independent Non-Executive DirectorsIp Fu Wa, BenthonyLeung Wai CheungKu Wing Hong, Eric 審核委員會 Audit CommitteeLeung Wai Cheung(Chairman)Ip Fu Wa, BenthonyKu Wing Hong, Eric 薪酬委員會 Remuneration Committee Leung Wai Cheung(Chairman)Yeung Man Yi, BerylKu Wing Hong, Eric 提名委員會 Nomination CommitteeHung Kim Fung, Measure(Chairman)Ip Fu Wa, BenthonyLeung Wai Cheung 註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda 主要營業地點 Principal Place of Business 7/F New Trend Centre704 Prince Edward Road EastSan Po KongKowloonHong Kong 7047 Corporate Information公司資料 公司秘書 Company SecretaryTsoi Ho Yin 核數師 Auditors HLB Hodgson Impey Cheng LimitedCertified Public Accountants31/F Gloucester TowerThe Landmark11 Pedder Street, CentralHong Kong 1131 主要股份過戶登記處 Principal Share Registrar and Transfer Office MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM12Bermuda 股份過戶登記分處 Branch Share Registrar and Transfer Office Hong Kong Registrars LimitedShops 1712–1716, 17/FHopewell Centre183 Queen’s Road EastHong Kong 183171712–1716 主要往來銀行 Principal Bankers Dah Sing Bank, LimitedDBS Bank (Hong Kong) LimitedHang Seng Bank Limited 法律顧問 Legal Advisers 13912A David Fong & Co., SolicitorsUnit A, 12/F, China Overseas Building139 Hennessy RoadWan ChaiHong Kong 公司網站http://www.mobicon.com Corporate Websitehttp://www.mobicon.com 投資者關係聯絡(852) 2397 6628(852) 2397 0339 Investor Relations ContactTelephone no: (852) 2397 6628Facsimile no: (852) 2397 0339 股份代號 1213 Stock Code1213 Group Structure集團架構 Financial Highlights財務摘要 Major Financial Indicators and Ratios主要財務指標及比率 For the year ended 31st March Financial Highlights財務摘要 For the year ended 31st March Revenue by Business Segments (by %)按業務分類之收益（按百分比顯示） Revenue by Geographical Segments (by %)按地區分類之收益（按百分比顯示） Shareholders’ Equity股東權益 CEO’s Statement行政總裁報告 財務業績 Financial Results 16.8%16%25.9%0.4%26.3%0.0250.0020.5 For the financial year ended 31st March 2024 (the “Year Under Review”),the Group recorded a turnover of around HK$341 million, representing adecrease of about 16.8% from approximately HK$410 million recorded inthe last year. Gross profit decreased by about 16% from approximatelyHK$106 million last year to around HK$89 million this year, while thegross profit margin increased by about 0.4% from 25.9% to 26.3%. TheGroup recorded an operating profit of approximately HK$10.3 million (31stMarch 2023: approximately HK$13.6 million). The loss attributable toshareholders was approximately HK$4.9 million (31st March 2023: loss ofapproximately HK$0.3 million). This represented loss per share of aroundHK$0.025 (loss per share of around HK$0.002 as at 31st March 2023). TheBoard has resolved that subject to the approval of the shareholders atthe forthcoming annual general meeting of the Company, a final dividendof HK0.5 cent per ordinary share shall be declared for the year ended31st March 2024, totally HK$1 million to the shareholders whose namesappeared on the register of members of the Company on 20th August 2024.The final dividend, if approved, is expected to be paid on 29th August 2024. CEO’s Statement行政總裁報告 (1)(2)(i)(ii)(3)18.3%15%12.3% During the Year Under Review, the Group continued to focus on its threecore business operations, namely: (1) the distribution of electroniccomponents, electrical components and equipment under the brand of(the “Electronic and Electrical Trading Business”); (2) the ComputerBusiness which includes (i) the retail sales of computer products andsmartphone accessories under the brand of(the “ComputerRetail Business”) and (ii) the distribution of computer products andconsumer products under the brand of(the “Computer DistributionBusiness”); and (3) the Cosmetic and Online Retail Business mainly underthe brand ofand. During the Year Under Review, the Group’sturnover derived from the Electronic and Electrical Trading Businessdecreased by approximately 18.3% to about HK$223 million fromapproximately HK$273 million last year. Turnover from the Comput