香港食品投资2024年报

ANNUALREPORT2024年报 Contents 目录 1 CorporateInformation公司资料 2 Chairman’sStatement主席报告 4 ManagementDiscussionandAnalysis管理层讨论及分析 10 ReportoftheDirectors董事会报告 16 CorporateGovernanceReport企业管治报告 31 IndependentAuditor’sReport独立核数师报告 47 AuditedFinancialStatements经审核财务报告ConsolidatedStatementofProfitorLoss综合损益表 52 ConsolidatedStatementofComprehensiveIncome综合全面收益表 53 ConsolidatedStatementofFinancialPosition综合财务状况表 54 ConsolidatedStatementofChangesinEquity综合权益变动表 56 ConsolidatedStatementofCashFlows综合现金流量表 58 NotestoFinancialStatements财务报告附注 60 ParticularsofProperties物业详情 140 CorporateInformation 2 公司资料 BOARDOFDIRECTORS ExecutiveDirectors TAIChunKit(Chairman) TSESiuWan Non-ExecutiveDirector TAITakFung,Stephen IndependentNon-executiveDirectors LANYeeFong,SteveJohnCHEUNGWingChoiWONG,LouisChungYin COMPANYSECRETARY NGChingMei REGISTEREDOFFICE 2905-07,29/F.,ManhattanPlaceNo.23WangTaiRoadKowloonBay,Kowloon HongKong SHAREREGISTRARANDTRANSFEROFFICE TricorAbacusLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong PRINCIPALBANKERS TheHongkongandShanghaiBankingCorporationLimitedTheBankofEastAsia,Limited HangSengBankLimitedChongHingBankLimited ChinaCITICBankInternationalLimitedMizuhoBank,Limited StandardCharteredBank(HongKong)Limited 董事会 执行董事 戴进杰（主席）谢少云 非执行董事 戴德丰 独立非执行董事 蓝义方张荣才黄仲贤 公司秘书 吴静薇 注册办事处 香港 九龙九龙湾宏泰道23号 ManhattanPlace29楼2905-07 股份过户登记处 卓佳雅柏勤有限公司香港 夏悫道16号 远东金融中心17楼 主要往来银行 香港上海汇丰银行有限公司东亚银行有限公司 恒生银行有限公司创兴银行有限公司 中信银行（国际）有限公司瑞穗银行有限公司 渣打银行（香港）有限公司 CorporateInformation 公司资料3 AUDITOR Ernst&Young CertifiedPublicAccountantsRegisteredPublicInterestEntityAuditor27/F,OneTaikooPlace 979King’sRoadQuarryBayHongKong WEBSITE http://www.hongkongfoodinvestment.com.hk 核数师 安永会计师事务所执业会计师 注册公众利益实体核数师香港 鲗鱼涌 英皇道979号太古坊一座27楼 网址 http://www.hongkongfoodinvestment.com.hk RESULTS TAIChunKit Chairman 戴进杰先生 主席 业绩 Forthefinancialyearended31March2024,theGroup’sconsolidatedrevenuewasapproximatelyHK$211,845,000(2023:approximatelyHK$231,557,000).ThelossattributabletoequityholdersoftheCompanywasapproximatelyHK$19,352,000(2023:profitofapproximatelyHK$1,050,000)whilelosspersharewasHK7.45cents(2023:earningspershareofHK0.40cents). BUSINESSREVIEW Theglobalmarketenvironmentwasfilledwithchallengesintheyearunderreview.DespitetheCovid-19pandemicwasgraduallyfadedaway,asaffectedbythemacroeconomicenvironment,theglobaleconomicrecoveryremainedataslowpaceandallsectorsofsocietyarestrivingtomoveforward. Theglobaleconomicenvironmentisimpactedbyuncertainfactorsofinflation,geopoliticaltensions,tighteningoffinancialconditions.Thepersistentdeclineinconsumers’confidenceishinderingtheglobalrecovery,furtherstimulatedtheturntoweakeningtrade.Followbytheriseincostsacrossvariousareassuchaslogistics,finance,tradeandpromotioncoupledwithlaborshortages,businesscompetitionsarebecomingmoreintensified,postingseverechallengestobusinessesacrossindustries. 截至二零二四年三月三十一日止财政年度，本集团的综合收益约为211,845,000港元（二零二三年：约231,557,000港元）。本公司权益持有人应占亏损约为19,352,000港元（二零二三年：溢利约1,050,000港元），每股亏损为7.45港仙（二零二三年：每股盈利0.40港仙）。 业务回顾 在回顾年度内，全球市场环境充满挑战。尽管疫情逐渐消退，然而受大环境影响，世界经济复苏仍然缓慢，社会各界须砥砺前行。 全球经济正面临着通胀、地缘政治局势紧张、金融环境收紧等不确定性影响。消费者的信心持续下降，阻碍了全球复苏，并进一步催化了贸易疲弱之转向。随着各方面例如物流、金融、贸易及宣传成本上涨并劳动力短缺，令营商环境竞争越趋激烈、为各行各业带来了严峻的挑战。 Chairman’sStatement 主席报告5 NORTHAMERICA SOUTHAMERICA EUROPE AFRICA ASIA AUSTRALIA ANTARCTICA Alwaysbringyoutheworld’ssuperiorqualityfrozenmeats 从世界每个角落带来优质冻肉 Forthedomesticmarket,affectedbythemacro-environment,themarketdidnotexperiencestrongreboundaslookingforwarded,furthernewchallengeswerefacedintheyearunderreview.UpontheliftingofHongKongtravelrestrictionsafterthepandemic,citizenswereindulgedinrevengeoutboundtravelanddrivethepopularityofcross-borderspending,leadingtothesignificantandunexpecteddeclineinlocalconsumption.Ontheotherhand,thenumbersofinboundvisitors,theirconsumptionpatterns,andtheproportionofovernightvisitorsweredeviatedfromthepastexperience.Allthesechangeshaveagreatimpacttothemarket,requiringconsiderabletimetoexploreonthenewdirections. TheGroupdeterminatestowalkhandinhandwiththecommunity.Byutilisingourtradeexperience,networking,andmarketintelligenceinthefrozenfoodtradebusiness,weadopttheflexibleandstrategicbusinessplanformovingforward.Despitetheever-changingbusinessenvironment,weareendeavoredtoenhanceourmarketcompetitiveness,strengthenthefoundationandcopewiththechallenges. 至于本地市场，受大环境影响，市场并未经历期望中的强力反弹，更在回顾年度内面临全新的考验。在疫情后香港旅游限制解除，市民热衷于出外旅游以及掀起了跨境消费的潮流，令本地消费意料之外地大幅度减少。在另一方面，入境旅客的数目，其消费模式，过夜访港旅客量均有别于从前。以上各种转变对本地市场打击甚大，须要相当时间去摸索新方向。 本集团决意与社会各界并肩前行，利用在冷冻食品贸易业务方面的经验、网络和市场触角，我们采取灵活和富策略性的业务计划奋力前行。尽管经营环境不断变化，我们仍将继续竭尽全力提高市场竞争力，强基固本，迎难而上。 FrozenMeatsTrading ThecateringandfrozenmeattradingindustriesinHongKongfacedachallengingbusinessenvironmentduringtheyearended31March2024.TheHongKongeconomyexperiencedaperiodofslowgrowth,theoverallconsumptionsentimentsloweddownandthefashionofcross-borderconsumptiondeveloped.Intheperiodofreview,moreandmoreHongKongresidentschangedtoshopandspendintheChineseMainland,resultedinthelocalfrozenmeatmarketbeingseverelyaffectedespeciallythesupplytoretailandcateringsector,thedemand