恩达集团控股年报2025

Contents目錄 2Corporate Information公司資料5Chairman’s Statement主席報告8Financial Highlights財務摘要9Financial Summary財務概要10Management Discussion and Analysis管理層討論及分析25Directors and Senior Management Profile董事及高級管理層簡歷31Corporate Governance Report企業管治報告49Report of the Directors董事會報告63Independent Auditor’s Report獨立核數師報告68Consolidated Statement of Profit or Loss綜合損益表69Consolidated Statement ofComprehensive Income綜合全面收益表70Consolidated Statement ofFinancial Position綜合財務狀況表72Consolidated Statement of Changes in Equity綜合權益變動表74Consolidated Statement of Cash Flows綜合現金流量表76Notes to Financial Statements財務報表附註 Corporate Information公司資料 董事會 BOARD OF DIRECTORS Executive DirectorsMrs. Chan Yung(Chairman)Mr. Chan Yan Wing 執行董事陳勇女士（主席）陳恩永先生 非執行董事陳恩光先生 Non-executive DirectorMr. Chan Yan Kwong 獨立非執行董事鍾玉明先生劉順銓先生邱榮耀先生 Independent Non-executive DirectorsMr. Chung Yuk MingMr. Lau Shun ChuenMr. Yau Wing Yiu 公司秘書 COMPANY SECRETARY Mr. Lai Hau Yin,FCPA, FCPA (Aust.)(Resigned on 1 July 2025)Mr. Yuen Yee Tak,CPA, ACG, HKACG(Appointed on 1 July 2025) 黎孝賢先生，FCPA, FCPA (Aust.)（於二零二五年七月一日辭任）袁以德先生，CPA, ACG, HKACG（於二零二五年七月一日獲委任） AUDIT COMMITTEE 審計委員會 邱榮耀先生（主席）劉順銓先生鍾玉明先生 Mr. Yau Wing Yiu(Chairman)Mr. Lau Shun ChuenMr. Chung Yuk Ming NOMINATION COMMITTEE 提名委員會 Mr. Lau Shun Chuen(Chairman)Mr. Chung Yuk MingMr. Yau Wing YiuMr. Chan Yan Kwong(Resigned on 1 July 2025)Mr. Chan Yan WingMrs. Chan Yung(Appointed on 1 July 2025) 劉順銓先生（主席）鍾玉明先生邱榮耀先生陳恩光先生（於二零二五年七月一日辭任）陳恩永先生陳勇女士（於二零二五年七月一日獲委任） REMUNERATION COMMITTEE 薪酬委員會 Mr. Chung Yuk Ming(Chairman)Mr. Lau Shun ChuenMr. Yau Wing YiuMr. Chan Yan KwongMr. Chan Yan Wing 鍾玉明先生（主席）劉順銓先生邱榮耀先生陳恩光先生陳恩永先生 AUTHORISED REPRESENTATIVES 授權代表 Mr. Chan Yan WingMr. Lai Hau Yin(Resigned on 1 July 2025)Mr. Yuen Yee Tak(Appointed on 1 July 2025) 陳恩永先生黎孝賢先生（於二零二五年七月一日辭任）袁以德先生（於二零二五年七月一日獲委任） 核數師 AUDITOR 安永會計師事務所執業會計師及《會計及財務匯報局條例》項下的註冊公眾利益實體核數師香港鰂魚涌英皇道979號太古坊一座27樓 Ernst & YoungCertified Public Accountants andRegistered Public Interest Entity AuditorUnder the Accounting and Financial Reporting Council Ordinance27th Floor, One Taikoo Place979 King’s Road, Quarry Bay, Hong Kong Corporate Information公司資料 法律顧問 LEGAL ADVISER DeHeng Law Offices (Hong Kong) LLP28/F, Henley Building5 Queen’s Road CentralCentral, Hong Kong 德恒律師事務所（香港）有限法律責任合夥香港中環皇后大道中5號衡怡大廈28樓 香港中環皇后大道中16-18號新世界大廈一座11樓1111室 Room 1111, 11/FNew World Tower 1No. 16-18 Queen’s Road CentralCentral, Hong Kong Room 3507, 35/FEdinburgh Tower, The Landmark15 Queen’s Road CentralCentral, Hong Kong 香港中環皇后大道中15號置地廣場公爵大廈35樓3507室 REGISTERED OFFICE 註冊辦事處 Windward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands Windward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands HEADQUARTERS AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 總部及香港主要營業地點 Room 809–810Kwong Sang Hong Centre151–153 Hoi Bun RoadKwun Tong, KowloonHong Kong 香港九龍觀塘海濱道151–153號廣生行中心809–810室 HEADQUARTERS IN THE PRC 中國總部 中國深圳坪山新區恩達路8號（西門）荔景南路81號（東正門） 81 Lijing South Road (East Main Gate)No. 8 Yantat Road (West Gate)Pingshan New DistrictShenzhenThe PRC 主要往來銀行 PRINCIPAL BANKERS 香港上海滙豐銀行有限公司星展銀行（香港）有限公司中國建設銀行（亞洲）中國銀行（深圳坪山支行及光明支行）中國農業銀行（深圳坪山支行） The Hongkong and Shanghai Bank Corporation LimitedDBS Bank (Hong Kong) LimitedChina Construction Bank (Asia)Bank of China (Shenzhen Pingshan Branch & Guangming Branch)Agricultural Bank of China (Shenzhen Pingshan Branch) 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkP.O. Box 1350Grand Cayman KY1-1108Cayman Islands Corporate Information公司資料 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 香港股份過戶登記分處 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong PLACE OF LISTING 上市地點香港聯合交易所有限公司（「聯交所」） The Stock Exchange of Hong Kong Limited(the “Stock Exchange”) 股份代號1480 STOCK CODE1480 公司網站www.yantat.com COMPANY’S WEBSITEwww.yantat.com Chairman’s Statement主席報告 各位股東： Dear Shareholders, On behalf of the board (the “Board”) of directors (the“Directors”) of Yan Tat Group Holdings Limited (the“Company”), I am pleased to present the audited consolidatedresults of the Company and its subsidiaries (collectively referredto as the “Group”) for the year ended 31 December 2025. 本人謹代表恩達集團控股有限公司（「本公司」）之董事（「董事」）會（「董事會」），欣然呈報本公司及其附屬公司（統稱為「本集團」）截至二零二五年十二月三十一日止年度之經審核綜合業績。 Our Group’s turnover decreased from approximately HK$579.5million in 2024 to approximately HK$513.9 million in 2025,representing a decrease of approximately 11.3%. Gross profitwas approximately HK$100.0 million in 2025, representing adecrease of approximately 31.6% from that of 2024. Profitattributable to owners of the parent was approximately HK$8.7million in 2025, representing a decrease of approximately 85.5%from that of 2024. The decrease in net profit was primarilydue to the decrease in average selling price