国际商业结算年报 2023/2024

Corporate Information2公司資料Management’s Statement4管理層報告Biographical Details of Directors24董事履歷資料Corporate Governance Report27企業管治報告Environmental, Social and Governance Report45環境、社會及管治報告Directors’ Report104董事會報告Independent Auditor’s Report112獨立核數師報告Consolidated Statement of Profit or Loss andOther Comprehensive Income119綜合損益及其他全面收益表Consolidated Statement of Financial Position121綜合財務狀況表Consolidated Statement of Changes in Equity123綜合權益變動表Consolidated Statement of Cash Flows124綜合現金流量表Notes to the Consolidated Financial Statements126綜合財務報表附註Five Years Financial Summary220五年財務概要 Corporate Information公司資料 董事會執行董事袁亮陳少達 BOARD OF DIRECTORSExecutive DirectorsYuen LeongChan Siu Tat 非執行董事劉雨 Non-executive DirectorLiu Yu 獨立非執行董事葉勇陳嵐冉王建平 Independent Non-executive DirectorsYap YungChen LanranWong Kin Ping 公司秘書黃麗嬌 COMPANY SECRETARYWong Lai Kiu 核數師先機會計師行有限公司執業會計師註冊公眾利益實體核數師 AUDITORCL Partners CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors 審核委員會葉勇（主席）王建平陳嵐冉 AUDIT COMMITTEEYap Yung(chairman)Wong Kin PingChen Lanran 薪酬委員會王建平（主席）陳少達葉勇陳嵐冉 REMUNERATION COMMITTEE Wong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran 提名委員會王建平（主席）陳少達葉勇陳嵐冉 NOMINATION COMMITTEE Wong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran Corporate Information公司資料 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港銅鑼灣告士打道255-257號信和廣場31樓3103室 Unit 3103, 31/F,Sino Plaza,255-257 Gloucester Road,Causeway Bay,Hong Kong 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR MUFG Fund Services (Bermuda) Limited4th floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR 卓佳秘書商務有限公司香港夏愨道16號遠東金融中心17樓 Tricor Secretaries Limited17th FloorFar East Finance Centre16 Harcourt RoadHong Kong 股份代號00147 STOCK CODE00147 公司網址www.147hk.com COMPANY WEBSITEwww.147hk.com Management’s Statement管理層報告 整體業績 OVERALL RESULTS 主要業績指標（財務比率） Key performance indicator (Financial Ratio) 截至二零二四年三月三十一日止年度，本集團來自持續經營業務的經營業績主要由本集團的物業發展及酒店業務分類以及租賃及買賣計算機設備貢獻。已終止經營分類之財務業績於綜合收益表呈列為「已終止經營業務」。 The Group’s operating results from the continuing operations for the year ended31 March 2024 were primarily contributed by the Group’s property developmentand hotel business segment and leasing and trading of computer equipment. Thefinancial results of the discontinued segments are presented in the consolidatedincome statement as “Discontinued Operations”. 於年內，持續經營業務的主要財務摘要載列如下： The table below sets forth the key financial highlights of the continuing operationsfor the year: Notes: (i)毛 利 率 按 毛 利 除 以 收 入 再 將 所 得 值 乘 以100%計算。 (i)Gross profit margin is calculated as gross profit divided by revenue and multiplying theresulting value by 100%. (ii)Net asset value per share is calculated based on the number of 20,319,072,320 ordinaryshares issued as at 31 March 2024 (2023: 20,319,072,320 ordinary shares). 本 集 團 本 年 度 來 自 其 持 續 經 營 業 務 的 收 入 約為173,689,000港元（二零二三年：825,538,000港元），其 中 包 括 來 自 租 賃 及 買 賣 計 算 機 設 備 的131,430,000港元（二零二三年：111,404,000港元）及來自銷售物業的42,259,000港元（二零二三年：714,134,000港元）。本年度的收入主要來自租賃及買賣計算機設備分類，而上一年度的收入主要來自物業開發分類。上一年度來自物業開發分類的收入較大，主要是由於正和城F區的3幢樓宇已竣工並交付客戶而產生的收入。不幸的是，鑒於目前中國房地產行業整體不利的營商環境，本年度餘下未售單位的銷售處於停滯，導致本年度整體收入大幅下降。 The revenue of the Group from its continuing operations for the current yearis approximately HK$173,689,000 (2023: HK$825,538,000) which compriseHK$131,430,000 (2023: HK$111,404,000) from the leasing and trading of computerequipment and HK$42,259,000 (2023: HK$714,134,000) from the sales of properties.The revenue for the current year is mainly contributed from the leasing and tradingof computer equipment segment while the revenue for the preceding year wasmainly contributed from the property development segment. The large revenuefrom the property development segment in the preceding year was mainly dueto the revenue generated from 3 blocks of buildings in Zone F of Zhenghe Citycompleted and delivered to customers. Unfortunately, in view of the overallunfavorable business environment for the real estate industry in the PRC currently,the sale of the remaining unsold units in the current year is stagnant which resultedin the significant drop in overall revenue in the current year. Management’s Statement管理層報告 本年度錄得整體毛利約36,516,000港元（二零二三年：264,285,000港元）及毛利率21.0%（二零二三年：32.0%）。毛利率減少主要是由於上一年度的F區住宅及商業綜合樓平均售價較高，而本年度租賃及買賣計算機設備的毛利率較穩定。 An overall gross profit of approximately HK$36,516,000 (2023: HK$264,285,000)and gross profit margin of 21.0% were recorded for the current year (2023: 32.0%).Decrease in gross profit margin was mainly due to higher average selling prices ofresidential and commercial complexes in Zone F in preceding year as comparedto stable gross profit margin generated from leasing and trading of computerequipment in current year.