煜荣集团2023/24年报

CONTENTS目录 2 CorporateInformation 公司资料 4 LetterfromtheBoard 董事会函件 5 ManagementDiscussionandAnalysis 管理层讨论及分析 13 CorporateGovernanceReport 企业管治报告 33 BiographiesofDirectorsandSeniorManagement 董事及高级管理层履历 36 Directors’Report 董事报告 49 IndependentAuditor’sReport 独立核数师报告 56 ConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 综合损益及其他全面收益表 57 ConsolidatedStatementofFinancialPosition 综合财务状况表 59 ConsolidatedStatementofChangesinEquity 综合权益变动表 60 ConsolidatedStatementofCashFlows 综合现金流量表 62 NotestotheConsolidatedFinancialStatements 综合财务报表附注 148 FinancialSummary 财务摘要 149 Definitions 释义 CORPORATEINFORMATION 公司资料 COMPANYDIRECTORS ExecutiveDirectors Mr.ChuiKwongKauMs.LiKaiLaiMiranda IndependentNon-executiveDirectors Mr.CheungSzeMing(appointedon31January2024)Mr.WongSiuKeungJoe(appointedon31January2024)Mr.YiuToWa Ms.LamHoiYuNicki(resignedon31January2024) Mr.LauLeongYuen(resignedon31January2024) AUDITANDCOMPLIANCECOMMITTEE (THE“AUDITANDCOMPLIANCECOMMITTEE”) Mr.WongSiuKeungJoe(Chairman)(appointedon31January2024) Mr.CheungSzeMing(appointedon31January2024) Mr.YiuToWa Ms.LamHoiYuNicki(resignedon31January2024) Mr.LauLeongYuen(resignedon31January2024) REMUNERATIONCOMMITTEE (THE“REMUNERATIONCOMMITTEE”) Mr.CheungSzeMing(Chairman)(appointedon31January2024) Mr.WongSiuKeungJoe(appointedon31January2024) Mr.YiuToWa Ms.LamHoiYuNicki(resignedon31January2024) Mr.LauLeongYuen(resignedon31January2024) NOMINATIONCOMMITTEE (THE“NOMINATIONCOMMITTEE”) Mr.CheungSzeMing(Chairman)(appointedon31January2024) Mr.WongSiuKeungJoe(appointedon31January2024) Mr.YiuToWa Ms.LamHoiYuNicki(resignedon31January2024) Mr.LauLeongYuen(resignedon31January2024) COMPANYSECRETARY Ms.ChoiYeeMan 公司董事 执行董事 崔光球先生李嘉丽女士 独立非执行董事 张诗敏（于二零二四年一月三十一日获委任）黄兆强先生（于二零二四年一月三十一日获委任）姚道华先生 林凯如女士（于二零二四年一月三十一日辞任）刘量源先生（于二零二四年一月三十一日辞任） 审核及合规委员会 （“审核及合规委员会”） 黄兆强先生（主席） （于二零二四年一月三十一日获委任） 张诗敏先生（于二零二四年一月三十一日获委任）姚道华先生 林凯如女士（于二零二四年一月三十一日辞任）刘量源先生（于二零二四年一月三十一日辞任） 薪酬委员会（“薪酬委员会”） 张诗敏先生（主席） （于二零二四年一月三十一日获委任） 黄兆强先生（于二零二四年一月三十一日获委任）姚道华先生 林凯如女士（于二零二四年一月三十一日辞任）刘量源先生（于二零二四年一月三十一日辞任） 提名委员会（“提名委员会”） 张诗敏先生（主席） （于二零二四年一月三十一日获委任） 黄兆强先生（于二零二四年一月三十一日获委任）姚道华先生 林凯如女士（于二零二四年一月三十一日辞任）刘量源先生（于二零二四年一月三十一日辞任） 公司秘书 蔡绮雯女士 CORPORATEINFORMATION 公司资料 AUDITOR BakerTillyHongKongLimitedLevel8,K11ATELIERKing’sRoad728King’sRoad,QuarryBayHongKong PRINCIPALBANKERS BankofChina(HongKong)LimitedDBSBank(HongKong)Limited GuangdongShundeRuralCommercialBankCompanyLimited REGISTEREDOFFICE CricketSquareHutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands PRINCIPALPLACEOFBUSINESSINHONGKONG UnitB,13/F.EtonBuilding 288DesVoeuxRoadCentralHongKong PRINCIPALSHAREREGISTRARANDTRANSFEROFFICEINCAYMANISLANDS ConyersTrustCompany(Cayman)LimitedCricketSquare HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong STOCKCODE 01536 COMPANYWEBSITE www.yukwing.com 核数师 天职香港会计师事务所有限公司香港 鲗鱼涌英皇道728号 K11ATELIERKing’sRoad8楼 主要往来银行 中国银行（香港）有限公司星展银行（香港）有限公司 广东顺德农村商业银行股份有限公司 注册办事处 CricketSquareHutchinsDrive P.O.Box2681GrandCaymanKY1-1111CaymanIslands 香港主要营业地点 香港 德辅道中288号易通商业大厦13楼B室 开曼群岛主要股份过户登记处 ConyersTrustCompany(Cayman)LimitedCricketSquare HutchinsDrive P.O.Box2681 GrandCayman,KY1-1111CaymanIslands 香港股份过户登记分处 卓佳证券登记有限公司香港 夏悫道16号 远东金融中心17楼 股份代号 01536 公司网址 www.yukwing.com LETTERFROMTHEBOARD 董事会函件 DearShareholders, Onbehalfoftheboard(the“Board”)ofdirectors(the“Director(s)”)ofYukWingGroupHoldingsLimited(the“Company”)anditssubsidiaries(collectivelyreferredtoasthe“Group”),Iwouldliketopresentthe2023/24annualreportoftheGroupfortheyearended31March2024. REVIEW Fortheyearended31March2024(the“Year”),theGroup’srevenuewasapproximatelyHK$148.2million(2023:approximatelyHK$157.0million).SuchincreasewasmainlyattributabletothechallengingbusinessenvironmentinHongKong,leadingtoalowerlevelofconstructionworksandprojectsavailableduringtheYearwhencomparedwiththeyearended31March2023,resultinginalowerthanexpecteddemandforourproducts. TheGrouprecordedanetlossofapproximatelyHK$22.6millionfortheYearascomparedtothenetlossofapproximatelyHK$3.6millionfortheyearended31March2023.Thiswasmainlyattributabletothedecreaseinrevenueandgrossprofit,andincreaseinlossonfairvaluechangesoffinancialassetsatfairvaluethroughprofitorloss,writedownoninventories,freight,transportationandstoragecosts,staffcostsandtaxationchargeduringtheYear. PROSPECTS DuringtheYear,theGroupcontinuedtodevelopitsvariousbusinessandgeographicalsegments.InHongKong,thebusinessenvironmenthadremainedstagnantduetotheuncertaineconomicoutlook. Internationally,astheGroupcontinuestodeveloptheinternationalmarkets,itisexpectedtherevenuegeneratedfrominternationalcustomerswillincreaseasaresult. Overall,theGroupiscautioustowardsthefutureoftheconstructionmarketandthebusinessoftheGroupinHongKong.Attheinternationallevel,theGroupwillcontinueitseffortstocapturebusinessopportunitiesintheoverseasmarkets. APPRECIATION Lastly,Iwouldliketoexpressoursinceregratitudetoourshareholders,customersandbusinesspartnersfortheirconti