目录 Contents CorporateInformation 公司资料 2 ManagementDiscussionandAnalysis 管理层讨论与分析 4 CorporateGovernanceReport 企业管治报告 16 Directors’Report 董事会报告 33 BiographicalInformationofDirectorsandSeniorManagement 董事及高级管理层个人资料 46 IndependentAuditor’sReport 独立核数师报告 49 ConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 综合损益及其他全面收益表 55 ConsolidatedStatementofFinancialPosition 综合财务状况表 57 ConsolidatedStatementofChangesinEquity 综合权益变动表 58 ConsolidatedStatementofCashFlows 综合现金流量表 59 NotestotheConsolidatedFinancialStatements 综合财务报表附注 61 FinancialSummary 财务概要 187 ParticularsofPropertyHeldforInvestment 持作投资物业资料 188 阿尔法企业控股有限公司•二零二四年年报1 公司资料 CorporateInformation BOARDOFDIRECTORS ExecutiveDirectors Mr.ZhaoLei(ChiefExecutiveOfficer)*Ms.WuFeizi Mr.GaoPeng(appointedon31May2024)Mr.ChenXu(resignedon28August2023) IndependentNon-executiveDirectors Mr.LiChakHung Mr.TuChunan(appointedon25April2024)Mr.ChenJianguo(appointedon15July2024) Mr.ChengHaoliang(appointedon22December2023andresignedon31May2024) Mr.ChoiKinMan(deceasedon26January2024)Mr.ZhaoLei* *re-designatedfromIndependentNon-executiveDirectortoExecutiveDirectorandappointedastheChiefExecutiveOfficeron25September2023 COMMITTEES AuditCommittee Mr.LiChakHung(Chairman) Mr.TuChunan(appointedon25April2024)Mr.ChenJianguo(appointedon15July2024) Mr.ChengHaoliang(appointedon22December2023andceasedon31May2024) Mr.ChoiKinMan(deceasedon26January2024)Mr.ZhaoLei(ceasedon25September2023) RemunerationCommittee Mr.ChenJianguo(Chairman)(appointedon15July2024) Mr.ZhaoLei(ceasedtobetheChairmanbutremainasamemberon25September2023) Ms.WuFeizi Mr.LiChakHung Mr.TuChunan(appointedon25April2024) Mr.ChengHaoliang(appointedon22December2023andceasedon31May2024) Mr.ChoiKinMan(deceasedon26January2024)Mr.ChenXu(ceasedon28August2023) NominationCommitteeMr.LiChakHung(Chairman)Mr.ZhaoLei Mr.TuChunan(appointedon25April2024)Mr.ChenJianguo(appointedon15July2024) Mr.ChengHaoliang(appointedon22December2023andceasedon31May2024) Mr.ChoiKinMan(deceasedon26January2024)Mr.ChenXu(ceasedon28August2023) CreditCommittee Mr.LiChakHung(Chairman) (appointedastheChairmanon25September2023) Mr.ZhaoLei(ceasedtobetheChairmanbutremainasamemberon25September2023) Ms.WuFeizi Mr.GaoPeng(appointedon31May2024)Mr.ChenXu(ceasedon28August2023) 董执行事董会事 赵伍非磊子先女生士(行政总裁)* 高陈鹏煦先生(于二零二四三年八月二十八日辞委任)任) 独李泽立雄非先执生行董事 涂陈春建安国先生((于二零二四年七四月十二五十日五获日委获任委)任)程获浩委亮任先及生(于于二二零零二二四三年年五十月二三月十二一十日二辞日任)蔡赵健磊民先生(*于二零二四年一月二十六日离世) *于任为二执零行二董三事年及九获月委二任十为五行日政由总独裁立非执行董事调 委审核员委会员会 李涂泽春雄安先生((主于席二)零二四年四月二十五日获委任)陈程建浩国亮先生((于二零二四三年十月二十月五二日十获二委日任) 赵磊先生(于二零二三年九月二十五日停任) 蔡获健委民任先及生(于于二二零零二二四四年年五一月月三二十十一六日日停离任世)) 薪陈建酬国委先员生(会主席)(于二零二四年七月十五日获委任)赵停磊任先主生席(,于惟二仍零为二成三员年)九月二十五日 伍李非泽子雄女先士生 陈煦先生(于二零二三年八月二十八日停任) 涂程春浩安亮先生(于二零二四三年十月二二月十二五十日二获日委任)蔡获健委民任先及生(于于二二零零二二四四年年五一月月三二十十一六日日停离任世)) 提李泽名雄委先员生会(主席) 赵涂春磊安先生(于二零二四年四月二十五日获委任)陈程建浩国亮先生((于二零二四三年十月二十月五二日十获二委日任) 陈煦先生(于二零二三年八月二十八日停任) 蔡获健委民任先及生(于于二二零零二二四四年年五一月月三二十十一六日日停离任世)) 信李泽贷雄委先员生会(主席) 赵(于磊二先零生二(三于年二九零月二二三十年五九日月获二委十任五为日主席) 伍停非任子主女席士,惟仍为成员) 陈高鹏煦先生(于二零二四三年八月二十八日停委任)任) 2ALPHAPROFESSIONALHOLDINGSLIMITED•AnnualReport2024 公司资料 CorporateInformation COMPANYSECRETARY Mr.ChanChunHong AUTHORISEDREPRESENTATIVES Mr.ZhaoLei(appointedon25September2023)Mr.ChanChunHong Mr.ChenXu(resignedon28August2023) AUDITOR Crowe(HK)CPALimited 9thFloor,LeightonCentre,77LeightonRoadCausewayBay,HongKong REGISTEREDOFFICE 3rdFl.,SofiaHouse,48ChurchStreetHamilton,Pembroke,HM12,Bermuda SHAREREGISTRAR TricorInvestorServicesLimited17thFloor,FarEastFinanceCentre16HarcourtRoad,HongKong LEGALADVISER P.C.Woo&Co. Room1225,12thFloor,Prince’sBuilding10ChaterRoad,Central,HongKong PRINCIPALBANKER BankofChina(HongKong)LimitedCitibank(HongKong)Limited DahSingBank,Limited PRINCIPALOFFICE Room1902,19thFloor,AlliedKajimaBuilding138GloucesterRoad,Wanchai,HongKong STOCKCODE 948 WEBSITE www.hk-alpha.com 公陈振司康秘先书生 授赵权磊代先表生(于二零二三年九月二十五获委任)陈煦康先生(于二零二三年八月二十八日辞任) 注册办事处 核国富数浩师华(香港)会计师事务所有限公司香礼港顿铜道7锣7湾号礼顿中心9楼 3rdFl.,SofiaHouse,48ChurchStreetHamilton,Pembroke,HM12,Bermuda 17楼 股卓佳份证过券户登登记记有处限公司香远港东夏金悫融道中1心6号 12楼1225室 法胡百律全顾律问师事务所香太港子中大环厦遮打道10号 主中国要银往行来(银香行港)有限公司花大旗新银行(有香限港公)司有限公司 香港湾仔告士打道138号 主要办事处 联合鹿岛大厦19楼1902室 网址 股份代号 948 www.hk-alpha.com 阿尔法企业控股有限公司•二零二四年年报3 管理层讨论与分析 ManagementDiscussionandAnalysis FINANCIALRESULTS TherevenueofAlphaProfessionalHoldingsLimited(the“Company”)anditssubsidiaries(collectivelythe“Group”)fortheyearended31March2024fromcontinuingoperationswasapproximatelyHK$96.3million(2023:HK$363.1million),representingadecreaseof73.5%comparedtothepreviousyear. ThelossfortheyearwasapproximatelyHK$38.3million(2023:profitofHK$1.3million(includingcontinuinganddiscontinuedoperations)).ThebasiclosspershareamountedtoHK11.0cents(2023:basicearningspershareofHK0.4cents(includingcontinuinganddiscontinuedoperations)). Theturnaroundfromprofittolosswasprimarilyattributabletothecombinedeffectof: (i)asignificantdecreaseofHK$266.8millionor73.5%intherevenuefortheyearended31March2024ascomparedtolastyear,whichwasmainlyduetothedecreaseinthesalesvolumeofmilkpowder; (ii)therecognitionofnetimpairmentlossesoffinancialasse