晨讯科技二零二五年年报

2025ANNUAL REPORT年報 目錄Contents 主席報告管理層討論及分析晨訊科技的發展理念關注我們的未來董事及高級管理人員董事會報告企業管治報告環境、社會及管治報告獨立核數師報告綜合損益表綜合損益及其他全面收益表綜合財務狀況表綜合權益變動表綜合現金流量表綜合財務報表附註主要物業財務摘要公司資料29202122274975139145146147149151153282283284 Chairman’s StatementManagement’s Discussion and AnalysisDevelopment Concept of SIM TechnologyCare for our FutureDirectors and Senior Management ProfileReport of the DirectorsCorporate Governance ReportEnvironmental, Social and Governance ReportIndependent Auditor’s ReportConsolidated Statement of Profit or LossConsolidated Statement of Profit or Lossand Other Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsPrincipal PropertiesFinancial SummaryCorporate Information Chairman’s Statement主席報告 致各股東︰ Dear Shareholders, On behalf of the board (“Board”) of directors (“Directors”) of SIMTechnology Group Limited (“Company”), I am presenting the annualresults of the Company and its subsidiaries (collectively referred to asthe “Group”) for the year ended 31 December 2025 (“Year”). 本人謹代表晨訊科技集團有限公司（「本公司」）董事（「董事」）會（「董事會」）提呈本公司及其附屬公司（統稱「本集團」）截至二零二五年十二月三十一日止年度（「本年度」）之全年業績報告。 本年度，本集團錄得本公司擁有人應佔虧損為13,300,000港元（二零二四年︰本公司擁有人應佔虧損94,800,000港元）。本年度之每股基本虧損為0.62港仙（二零二四年︰每股基本虧損4.42港仙）。 For the Year, the Group recorded a loss attributable to owners of theCompany of HK$13.3 million (2024: loss attributable to owners of theCompany HK$94.8 million). The basic loss per share was HK0.62 cents(2024: loss per share HK4.42 cents). 末期股息 FINAL DIVIDEND 董事不建議向本公司股東（「股東」）派發截至本年度之末期股息。 The Board does not recommend the payment of a final dividend toshareholders of the Company (“Shareholders”) for the Year. 業務回顧 BUSINESS REVIEW In 2025, in the face of a complex and changing external environment,the Group remained committed to tightening cost control and optimizingorganizational structure while at the same time raised the operationalawareness among all employees and refined its appraisal and incentivemechanisms. Against this backdrop, despite revenue and gross profit forthe Year recorded a decline over the past year, continued improvementin operational quality has resulted in the ODM business for intelligentterminals achieving a turnaround from loss to profit. Although thesubstantial impairment of investment properties far exceeded the profitsgenerated by all business segments making an overall loss unavoidable,the overall loss was considered minimal. 二零二五年，面對複雜多變的外部環境，本集團堅持深化成本管控與優化組織架構，同步強化全員經營意識與考核激勵機制建設。在此背景下，儘管全年營業額及毛利額同比有所下降，但經營品質持續改善，智能終端設計製造代工業務實現扭虧為盈。雖然投資物業的大幅減值遠遠超過各項業務所賺取的利潤，以至於整體虧損在所難免，但整體虧損已經很少了。 For the Year, the Group recorded a turnover of HK$398.7 million,representing a decrease of 7.1% as compared to HK$429.4 millionfor last year. Gross profit amounted to HK$81.0 million, representinga decrease of 12.8% as compared to HK$92.9 million for last year.Overall, the Group recorded a loss of HK$13.3 million for the Year(compared to a loss of HK$94.8 million for the same period last year). 本年度，本集團錄得營業額398,700,000港元，較去年429,400,000港元減少7.1%；毛利額為81,000,000港元，較去年92,900,000港 元 減 少1 2 . 8 %。 全 年 集 團 整 體 錄 得 虧損1 3 , 3 0 0 , 0 0 0港 元（去 年 同 期 錄 得 虧 損94,800,000港元）。 The main reason for the loss in the Year is the impairment of investmentproperties. Based on the market prediction of future rents and the leasessigned by the Group, the valuer conducted impairment assessments ofthe investment properties held by the Group totalling HK$73.9 millionduring the Reporting Period. Excluding the impact of such non-operatingfactor, the Group achieved a profit of HK$60.6 million for the Year(for the same period last year, a loss of HK$38.8 million was recordedon a comparable basis). The significant year-on-year improvement inoperating results was primarily attributable to the Group’s stringentcontrol over costs and expenses, continuous optimization of operationalefficiency, and the gradual recovery of profitability in its Core Business. 造成年度虧損的主要原因是投資物業的減值，根據未來租金市場預測以及集團已簽署的租約，評估師對集團持有的投資物業在報告期內作出了合計73,900,000港元的減值評估。剔除該非經營性因素影響後，本年度集團實現盈利60,600,000港元（去年同期按同口徑計算則為虧損38,800,000港元）。經營業績同比顯著改善，主要由於集團嚴控成本費用、經營效率持續優化，主營業務盈利能力逐步恢復所致。 主營業務分類業務 Segment results of Core Business 智能終端設計製造代工業務 ODM business for intelligent terminals 該業務於本年度錄得營業額343,100,000港元，較去年338,000,000港元增長1.5%；毛利額為46,300,000港元，較去年32,400,000港元較增長42.9%，毛利率由去年的9.6%提升至13.5%。本年度該業務實現扭虧為盈，錄得盈利5,000,000港元（去年錄得分類虧損61,500,000港元）。 This business segment recorded a turnover of HK$343.1 million forthe Year, representing an increase of 1.5% as compared to HK$338.0million for last year. Gross profit amounted to HK$46.3 million,representing an increase of 42.9% as compared to HK$32.4 million forlast year, and gross profit margin rose to 13.5% from 9.6% last year.This segment achieved a turnaround from loss to profit for the Year,recording a profit of HK$5.0 million (compared to a segment loss ofHK$61.5 million last year). 管理層注意到，業績改善主要得益於以下因素：第一，全員經營意識的系統性提升與考核激勵機制