annual report 2023/24 年報 2023/241contents目錄 abbreviations簡稱2financial highlights財務摘要3corporate information公司資料4chairman’s statement主席報告6business review業務回顧9biographical details of directors and senior management董事及高級管理人員履歷詳情14report of the directors董事會報告19corporate governance report企業管治報告30independent auditor’s report獨立核數師報告51financial statements財務報表consolidated statement of profit or loss綜合損益表58consolidated statement of profit or loss and other comprehensive income綜合損益及其他全面收益表59consolidated statement of financial position綜合財務狀況表60consolidated statement of changes in equity綜合權益變動表62consolidated statement of cash flows綜合現金流量表63notes to the consolidated financial statements綜合財務報表附註65five-year financial summary五年財務概要180contents目錄 new provenance everlasting holdings limited 新源萬恒控股有限公司2abbreviations簡稱 於本年報內，除文義另有所指外，下列簡稱具有以下涵義：「董事會」指本公司之董事會「本公司」指新源萬恒控股有限公司「董事」指本公司之董事「本集團」指本公司及其附屬公司「港元」指港元，香港法定貨幣「香港」指中國香港特別行政區「上市規則」指聯交所證券上市規則「中國」指中華人民共和國，不包括香港、中國澳門特別行政區及台灣「人民幣」指人民幣，中國法定貨幣「證券及期貨條例」指香港法例第571章證券及期貨條例「聯交所」指香港聯合交易所有限公司「美元」指美元「%」指百分比in this annual report, the following abbreviations have the following meanings unless otherwise specified:“board”the board of directors of the company“company”new provenance everlasting holdings limited“directors”the directors of the company“group”the company and its subsidiaries“hkd”hong kong dollars, the lawful currency of hong kong“hong kong”the hong kong special administrative region of the prc“listing rules”the rules governing the listing of securities on the stock exchange“prc”the people’s republic of china, excluding hong kong, the macau special administrative region of the prc and taiwan“rmb”renminbi, the lawful currency of the prc“sfo”the securities and futures ordinance (chapter 571 of the laws of hong kong)“stock exchange”the stock exchange of hong kong limited“usd”united states dollars“%”per centabbreviations簡稱 annual report 2023/24 年報 2023/243financial highlights財務摘要 附註：1. 流動比率：流動資產除以流動負債。for the year ended 31 march截至三月三十一日止年度20242023二零二四年二零二三年hk$’000hk$’000千港元千港元operational results經營業績revenue收益864,3051,888,298gross profit毛利12,03319,108(loss)/profit for the year年內（虧損）／溢利(31,181)1,337(loss)/profit for the year attributable to owners of the company本公司擁有人應佔年內 （虧損）／溢利(30,782)1,842as at 31 march於三月三十一日20242023二零二四年二零二三年hk$’000hk$’000千港元千港元financial position財務狀況non-current assets非流動資產64,49045,806current assets流動資產495,8651,759,370current liabilities流動負債(131,357)(1,315,745)net current assets流動資產淨值364,508443,625non-current liabilities非流動負債(2,618)(5,359)total equity權益總額426,380484,072non-controlling interests非控股權益9,2519,134total equity attributable to owners of the company本公司擁有人應佔權益總額435,631493,206(loss)/profit per share (hk cent)每股（虧損）╱溢利（港仙）(0.146)0.009key ratio analysis主要比率分析gross profit margin毛利率1.4%1.0%net (loss)/profit margin（純虧損）／純利率(3.6%)0.1%current ratio (note 1)流動比率（附註1）3.781.34note:1. current ratio: current assets divided by current liabilities.financial highlights財務摘要 new provenance everlasting holdings limited 新源萬恒控股有限公司4corporate information公司資料 董事會執行董事何昱勳先生（主席兼行政總裁）孫樂女士非執行董事孫迪女士獨立非執行董事張毅林先生鄧建南先生鄺永浩先生審核委員會張毅林先生（主席）鄧建南先生鄺永浩先生薪酬委員會張毅林先生（主席）鄧建南先生何昱勳先生鄺永浩先生提名委員會鄧建南先生（主席）張毅林先生何昱勳先生鄺永浩先生風險管理委員會鄧建南先生（主席）張毅林先生何昱勳先生鄺永浩先生授權代表何昱勳先生吳穎璇女士公司秘書吳穎璇女士board of directorsexecutive directorsmr. ho yu-shun (chairman and chief executive officer)ms. sun lenon-executive directorms. sun diindependent non-executive directorsmr. cheung ngai lammr. tang kin nammr. kwong wing hoaudit committeemr. cheung ngai lam (chairman)mr. tang kin nammr. kwong wing horemuneration committeemr. cheung ngai lam (chairman)mr. tang kin nammr. ho yu-shunmr. kwong wing honomination committeemr. tang kin nam (chairman)mr. cheung ngai lammr. ho yu-shunmr. kwong wing horisk management committeemr. tang kin nam (chairman)mr. cheung ngai lammr. ho yu-shunmr. kwong wing hoauthorised representativemr. ho yu-shunms. ng wing suencompany secretaryms. ng wing suencorporate information公司資料 annual report 2023/24 年報 2023/245corporate information公司資料 auditorcrowe (hk) cpa limitedstock code2326registered officeclarendon house 2 church streethamilton hm 11 bermudaprincipal place of business and head office in hong kongunit 1102, 11/fshui on centreno. 6-8 harbour roadwanchai, hong kongprincipal bankerschina construction bank corporationcmb wing lung bank limiteddbs bank (hong kong) limitedhang seng bank limitednanyang commercial bank, limitedprincipal share registrar and transfer officeconyers corporate services (bermuda) limitedclarendon house2 church streethamilton hm 11bermudahong kong branch share registrar and transfer officetricor secretaries limited17/f., far east finance centre16 harcourt roadhong kongcompany homepagehttp://www.npegroup.com.hk核數師國富浩華（香港）會計師事務所有限公司股份代號2326註冊辦事處clarendon house 2 church streethamilton hm 11 bermuda香港主要營業地點及總辦事處香港灣仔港灣道6-8號瑞安中心11樓1102室主要往來銀行中國建設銀行股份有限公司招商永隆銀行有限公司星展銀行（香港）有限公司恒生銀行有限公司南洋商業銀行有限公司主要股份過戶登記處conyers corporate services (bermu