02corporate & shareholder information公司及股東資料04financial and operational highlights財務與業務摘要06chairman’s statement主席報告書09management’s discussion and analysis管理層之論述及分析18report of the directors董事會報告29corporate governance report企業管治報告46independent auditor’s report獨立核數師報告audited financial statements經審核財務報表55consolidated statement of profit or loss綜合損益表56consolidated statement of comprehensive income綜合全面收入表57consolidated statement of financial position綜合財務狀況表59consolidated statement of changes in equity綜合權益變動表61consolidated statement of cash flows綜合現金流量表64notes to the financial statements財務報表附註contents 目錄 corporate & shareholder information 公司及股東資料texwinca holdings limited annual report 202402directorspoon bun chak (executive chairman)ho lai hong (chief executive officer)#poon ho takng mo ping (appointed on 1 april 2024)cheng shu wing*law brian chung nin*lin kit yee anna* (appointed on 1 january 2024)* independent non-executive directors# re-designated from an independent non-executive director to an executive director on 9 november 2023 and appointed as chief executive officer on 1 january 2024.audit committeelaw brian chung nin (chairman)cheng shu winglin kit yee annanomination committeecheng shu wing (chairman)law brian chung ninlin kit yee annaho lai hongremuneration committeelin kit yee anna (chairman)cheng shu winglaw brian chung ninho lai hongcompany secretarychan chi honregistered officeclarendon house2 church streethamilton hm 11bermudahead office and principal place of business16th floor, metroplaza tower ii223 hing fong road, kwai chungnew territories, hong kongauditorernst & youngcertified public accountantsregistered public interest entity auditorlegal advisorsjennifer cheung & co.wilkinson & grist董事潘彬澤（執行主席）何麗康（行政總裁）#潘浩德吳武平（於2024年4月1日獲委任）鄭樹榮*羅仲年*林潔貽*（於2024年1月1日獲委任）* 獨立非執行董事# 於2023年11月9日起由獨立非執行董事調任為執行董事及於2024年1月1日起獲委任為行政總裁。審核委員會羅仲年（主席）鄭樹榮林潔貽提名委員會鄭樹榮（主席）羅仲年林潔貽何麗康薪酬委員會林潔貽（主席）鄭樹榮羅仲年何麗康公司秘書陳志漢註冊辦事處clarendon house2 church streethamilton hm 11bermuda總辦事處及主要營業地點香港新界葵涌興芳路223號新都會廣場第二座16樓核數師安永會計師事務所執業會計師註冊公眾利益實體核數師法律顧問張美霞律師行高露雲律師行 corporate & shareholder information 公司及股東資料德永佳集團有限公司 二零二四年報03principal bankersbank of china (hong kong) limitedbnp paribascitibank, n.a.the hongkong and shanghai banking corporation limitedhang seng bankmizuho bank limitedprincipal share registrar and transfer officemufg fund services (bermuda) limited4th floor north, cedar house41 cedar avenuehamilton hm12bermudahong kong branch share registrar and transfer officetricor tengis limited17/f, far east finance centre16 harcourt roadhong kongwebsiteshttp://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/share informationplace of listingmain board of the stock exchange of hong kong limitedstock code00321board lot2,000 sharesfinancial year end31 marchfinancial calendarinterim results 2023:results announcement date29 november 2023interim dividendhk5.0 cents per ordinary share paid on 4 january 2024annual results 2023/2024:results announcement date 21 june 2024proposed final dividendhk2.0 cents per ordinary share payable on 3 october 2024ex-dividend date29 august 2024closure of register of members (both days inclusive):1. entitlement to attend and vote at the agm – from 19 august 2024 to 22 august 20242. entitlement to the proposed final dividend – from 2 september 2024 to 4 september 20242024 annual general meeting22 august 2024主要往來銀行中國銀行（香港）有限公司法國巴黎銀行花旗銀行香港上海滙豐銀行有限公司恒生銀行瑞穗銀行主要股份過戶登記處mufg fund services (bermuda) limited4th floor north, cedar house41 cedar avenuehamilton hm12bermuda香港股份過戶登記分處卓佳登捷時有限公司香港夏愨道16號遠東金融中心17樓網址http://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/股份資料上市地點香港聯合交易所 有限公司主板股票代號00321交易單位2,000股財政年度結算日3月31日財務日誌2023年中期業績：業績公告日2023年11月29日中期股息每股普通股港幣5.0仙已於 2024年1月4日派發2023/2024全年業績：業績公告日2024年6月21日擬派末期股息每股普通股港幣2.0仙將於 2024年10月3日派發股息除息日2024年8月29日暫停辦理股份過戶登記（首尾兩日包括在內）：1. 擁有出席股東週年大會並於會上投票之權利 －由2024年8月19日至2024年8月22日2. 擁有獲擬派末期股息之權利 －由2024年9月2日至2024年9月4日2024年股東週年大會2024年8月22日 financial and operational highlights 財務與業務摘要texwinca holdings limited annual report 202404(amounts expressed in hk$’million, unless specified)notes20242023202220212020（以港幣百萬元為單位，除特別註明外）附註二零二四年二零二三年二零二二年二零二一年二零二零年turnover營業額5,3676,0598,0437,3527,630 profit for the year attributable to ordinary equity holders of the company本公司普通權益所有者 應佔本年度溢利13275191274169 total equity總權益4,7935,0165,4365,4004,930 total assets總資產7,1086,9478,9788,7408,312 total liabilities to total equity ratio (times)總負債與總權益比率（倍數）0.50.40.70.60.7 total interest-bearing debts to total equity ratio (times)總附息債務與總權益 比率（倍數）0.20.10.20.20.2 current ratio (times)流動比率（倍數）3.03.02.12.22.0 trade and bills receivables to turnover (days)應收賬款及票據 比營業額（日）6348515844 inventories to turnover (days)存貨比營業額（日）10592113119101 net assets per share (hk cents)每股資產淨額（港幣仙）347364394391357 return on total assets (%)總資產回報率(%)1.91.12.13.12.0 return on turnover (%)營業額回報率(%)2.51.22.43.72.2 interest cover (times)利息保障比率（