IBI GROUP HLDGS年报 2025/2026

CONTENTS目錄 FinancialHighlights3CorporateInformation6Chairman’sStatement 10ManagementDiscussionandAnalysis 16BiographiesoftheDirectorsandSeniorManagement 25Directors’Report 33CorporateGovernanceReport 48Environmental,SocialandGovernanceReport 68IndependentAuditor’sReport 138ConsolidatedStatementofProfitorLossandOtherComprehensiveIncome145ConsolidatedStatementofFinancialPosition 146ConsolidatedStatementofChangesinEquity 147ConsolidatedStatementofCashFlows 148NotestotheConsolidatedFinancialStatements150FinancialSummary 225Definitions226 FINANCIALHIGHLIGHTS財務摘要 CORPORATEINFORMATION公司資料 董事會 BOARDOFDIRECTORS 執行董事NeilDavidHowardStevenPaulSmithers ExecutiveDirectorsMr.NeilDavidHoward(chairmanandchiefexecutiveofficer)Mr.StevenPaulSmithers IndependentNon-ExecutiveDirectorsMr.DavidJohnKennedyMr.ChristopherJohnBrookeMs. Ka Wai Yeung 獨立非執行董事DavidJohnKennedyChristopher John Brooke 公司秘書 COMPANYSECRETARY Mr.YunWahMan 審核委員會 AUDITCOMMITTEE Mr.DavidJohnKennedy(chairman)Mr.ChristopherJohnBrookeMs. Ka Wai Yeung DavidJohnKennedyChristopher John Brooke 提名委員會 NOMINATIONCOMMITTEE NeilDavidHowardStevenPaulSmithersDavidJohnKennedyChristopher John Brooke Mr.NeilDavidHoward(chairman)Mr.StevenPaulSmithersMr.DavidJohnKennedyMr.ChristopherJohnBrookeMs. Ka Wai Yeung 薪酬委員會 REMUNERATIONCOMMITTEE Christopher John BrookeDavidJohnKennedyNeilDavidHowardStevenPaulSmithers Mr.ChristopherJohnBrooke(chairman)Mr.DavidJohnKennedyMs. Ka Wai YeungMr.NeilDavidHowardMr.StevenPaulSmithers 授權代表 AUTHORISEDREPRESENTATIVES Mr.NeilDavidHowardMr.StevenPaulSmithers NeilDavidHowardStevenPaulSmithers 核數師 AUDITORS BDOLimited CORPORATEINFORMATION公司資料 註冊辦事處 REGISTEREDOFFICE OneNexusWayCamanaBayGrandCaymanKY1-9005CaymanIslands OneNexusWayCamanaBayGrandCaymanKY1-9005CaymanIslands 總部及香港主要營業地點 HEADQUARTERSANDPRINCIPALPLACEOFBUSINESSINHONGKONG 183 3/F,BangkokBankBuilding18BonhamStrandWestHongKong 主要往來銀行 PRINCIPALBANKER 12 ShanghaiCommercialBankLimitedShanghaiCommercialBankTower12Queen’sRoadCentralHongKong 股份過戶登記總處 PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE IntertrustCorporateServices(Cayman)LimitedOneNexusWayCamanaBayGrandCaymanKY1-9005CaymanIslands IntertrustCorporateServices(Cayman)LimitedOneNexusWayCamanaBayGrandCaymanKY1-9005CaymanIslands 香港股份過戶登記分處 HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE 1617 TricorInvestorServicesLimited17/F.,FarEastFinanceCentre16HarcourtRoad,AdmiraltyHongKong PLACEOFLISTING 上市地 TheStockExchangeofHongKongLimited 股份代號 STOCKCODE 1547 1547 公司網站 COMPANY’SWEBSITE www.ibighl.com www.ibighl.com CHAIRMAN’SSTATEMENT主席報告 DearShareholders, OnbehalfoftheBoardofDirectors,IampleasedtopresenttheauditedfinancialresultsofIBIGroupHoldingsLimitedtogetherwithitssubsidiariesfortheyearended31March2026. IBI Group Holdings Limited GROUP PROFILE 本集團簡介 IBI Group Holdings Limited IBI Group Holdings Limited is a publicly listed holding companyon the Main Board of the Stock Exchange. The Group focuses oninvestments in the built environment and the Group’s subsidiariesinclude a building contractor, a strategic investment division and aproperty investment division. 承建 Contracting Through its contracting subsidiaries, the Group provides worldclass interior fitting out and building refurbishment services in HongKong and Macau. Whilst acting predominantly as a main contractor, the Groupsecures and completes projects for clients across many industrysectors including but not limited to banking, legal, hospitality andproperty development. The Group’s competitive strengths have contributed to its successin contracting and distinguished it from our competitors. We believeour competitive strengths lie in three key specific areas of thebusiness, namely, 1. 1.an established reputation and proven track record; 2. 3. 3.commitment to the management of risk, cash flow andfinancial security. 策略投資 Strategic Investments The strategic investments division of the Group was establishedto make efficient use of its available capital to enter new marketsectors and to expand the Group’s reach within the builtenvironment. With a continuing focus on the“Built Environment”, the Group islooking in detail at a wide range of investment opportunities fromproperty development, asset management and new start-ups in thefield of building management and technology. CHAIRMAN’SSTATEMENT主席報告 物業投資 Property Investments Through its property investment subsidiary, the Group aims tomake direct investments into physical property. Through the purchase of physical real estate, the Group looks toits property investments to provide both additional income to theGroup as well as an expansion of its geographical reach. Building Solutions Building Solutions During the year, the Group disposed of its interest in BuildingSolutions Limited (“BSL”) and, following completion of thetransaction on 31 October 2025, BSL ceased to be a subsidiary ofthe Company and is no longer part of the Group. Further details ofthe disposal are set out in the Co