富士高实业年报2023/2024

2023/2024Annual Report VISION願景 To become our customers’ preferred strategic partner in theacoustics and electronics industries. 成為在電聲及電子領域客戶首選的策略性合作夥伴。 MISSION使命 Through advancements in innovative technologies, we strive toprovide value-added and distinct products to our customers. 以先進及創新科技，竭力為客戶提供高增值、高差異性的產品。 VALUES價值觀 We, as a partner, abide by our commitment to our customers. We, as an innovator, relentlessly pursue excellence. We, as a team, cross the finish line together. We, as a corporate citizen, devote ourselves to the prosperityof our society. 與客為盟，信守承諾；銳意創新，追求卓越；團結協作，達成目標；取之社會，回饋社會。 2Financial Highlights財務 摘 要3Financial Summary財務 撮 要5Chairman’s Statement主 席 報告8Management Discussion andAnalysis管 理 層討 論及分析13Biographical Details of Directorsand Senior Management董 事及高級管 理 層履 歷17Report of the Directors董 事會 報告29Corporate Governance Report企業 管治報告48Environmental, Social andGovernance Report環境、社會及管治報告82Independent Auditor’s Report獨立核 數師報告89Consolidated Statement ofFinancial Position綜合財務 狀 況 表90Consolidated Statement ofComprehensive Income綜合 全面收 益表91Consolidated Statement of Changesin Equity綜合權 益變 動表92Consolidated Statement of CashFlows綜合現金 流 量表93Notes to the Consolidated FinancialStatements綜合財務報表附 註159Corporate Information公司資料 Financial Highlights財 務摘要 以下為富士高實業控股有限公司（「本公司」）及其附屬公司之綜合全面收益表及綜合財務狀況表之撮要： The following is a summary of the consolidated statement of comprehensiveincome and consolidated statement of financial position of Fujikon IndustrialHoldings Limited (the “Company”) and its subsidiaries: Chairman’s Statement主席報告 Johnny Yeung楊志雄 Chairman & Chief Executive Officer主席兼行政總裁 To our shareholders 致各位股東 On behalf of the Board of Directors (the “Board”), I hereby present theannual results of Fujikon Industrial Holdings Limited (the “Company”) and itssubsidiaries (“Fujikon” or the “Group”) for the year ended 31 March 2024 (the“Review Year”). 本人謹代表董事會（「董事會」）欣然提呈富士高實業控股有限公司（「本公司」）及其附屬公司（「富士高」或「本集 團 」）截 至2024年3月31日 止 年 度（「 回 顧 年 度 」）之 年度業績。 In the last twelve months, the global economy continued to be affectedby various factors such as geopolitical conflicts, inflationary risk and tightmonetary policies, which led to the slow economic growth, with real GDPhovering at 3.2% according to the International Monetary Fund (“IMF”).These same developments invariably impacted on consumption sentiment,which created challenging business conditions for the Group and otherindustry players. 於過去12個月，全球經濟繼續受多個因素影響，諸如地緣政治衝突、通脹風險及緊縮貨幣政策，導致經濟增長放緩。根據國際貨幣基金組織（「國際貨幣基金組織」）的資料，實際GDP增幅在3.2%水平徘徊。上述情況持續削弱消費氛圍，令本集團及其他同業面臨堅困營商環境。 面 對 市 場 需 求 波 動， 我 們 秉 持 市 場 差 異 化 的 核 心 策略，包括面向眼光獨到的頂尖音頻品牌提供先進的解決 方 案， 並 與 關 鍵 客 戶 共 同 開 發 新 產 品 引 領 行 業 風潮。儘管回顧年度面對種種利淡因素，我們藉此得以減低對本集團營業額表現的負面影響。 Amid fluctuating market demand, we responded by adhering to ourprincipal strategy of market differentiation. This included the provision ofsophisticated solutions that target discerning top-tier audio brands and bybeing an industry trendsetter through the co-development of new productswith our key customers. As a result, we were able to alleviate the negativeimpacts on the Group’s top line performance despite the headwinds facedduring the Review Year. In addition to driving revenue growth, we have also continued to directefforts towards the restructuring and streamlining of operations to furtherenhance cost control and efficiency. Such efforts have begun to bear fruit asevidenced by the improvement in various expenses to revenue ratios, thusunderscoring the effectiveness of the Group’s strategies. 除 推 動 收 入 增 長 外， 我 們 亦 持 續 推 進 營 運 重 組 及 精簡，進一步嚴控成本及提升效益。上述舉措已初顯成效，各項開支收入佔比有見改善，彰顯本集團策略卓有成效。 As we proceed to a new financial year, the global economy is projectedto grow at a similar pace as in 2023, i.e. 3.2%, with global inflationanticipated to ease from 6.8% in 2023 to 5.9% in 2024, according to IMFprojections. Still, multilateral tensions possess the potential for negativelyimpacting economic growth, hence we will seek to strengthen the Group’sfundamentals to ensure that we can both withstand the challenges aheadand capture the opportunities that arise. 邁入新的財政年度，根據國際貨幣基金組織的預測，全球經濟增幅預計與2023年持平（即3.2%），而全球通脹 率 預 計 將 由2023年 的6.8%減 緩 至2024年 的5.9%。儘管如此，多方緊張局勢或會對經濟增長造成負面影響，因此我們將致力鞏固本集團基本面，確保安渡未來挑戰並把握新的商機。 Among the fundamental strengths of the Group are its research anddevelopment (“R&D”) and engineering capabilities, which we have soughtto further hone by establishing an R&D centre in Shenzhen. Supported bya strengthened R&D team, we will be able to develop ever more advancedelectro acoustics products equipped with pioneering technologies that willenable Fujikon to remain at the forefront of market trends and earn the trustand patronage of renowned international brands. 研發及工程實力為本集團的基礎優勢。我們於深圳設立 研 發 中 心， 致 力 進 一 步 增 強 有 關 實 力。 在 強 大 研發團隊的支持下，我們將能夠開發更為先進的電聲產品， 當 中 應 用 多 項 創 新 技 術， 從 而 繼 續 引 領 市 場 潮流，並贏得知名國際品牌的信任及投資。 Manufacturing also constitutes a competitive strength of the Group thathas been continuously bolstered in line with the ongoi