00442 域能控股 财务报表/环境、社会及管治资料：2025年度报告
| www.domainepower.com | Domaine Power Holdings Limited 域能控股有限公司 2025 Annual Report 年度报告 | |
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域能控股有限公司
Domaine Power Holdings Limited
Anual Report
年度报告
| CONTENTS 目录 |
|---|
Corporate Information
Financial Highlights
Chairman’s Statement
Directors and Senior Management
Management Discusion and Analysis
Corporate Governance Report
Report of the Directors
Environmental, Social and Governance Report
Independent Auditor’s Report
Consolidated Statement of Profit or Los and Other Comprehensive Income
Consolidated Statement of Financial Position
Consolidated Statement of Changes in Equity
Consolidated Statement of Cash Flows
Notes to Consolidated Financial Statements
Financial Sumary
公司资料
财务摘要
主席报告
董事及高级管理层
管理层讨论及分析
企业管治报告
董事会报告
环境、社会及管治报告
独立核数师报告
综合损益及其他全面收益表
综合财务状况表
综合权益变动表
综合现金流量表
综合财务报表附注
财务概要
- “*” is for identification purpose only.
- 「*」标注的中文词汇或名称的英文译本仅供识别。
Domaine Power Holdings Limited
2025 Anual Report 02
CORPORATE INFORMATION
公司资料
执行董事
苏树辉博士（主席）
谢祺祥先生（行政总裁）
非执行董事
陈维端先生
宁睿先生（于2024年9月1日调任）
独立非执行董事
邱伯瑜先生
钟卫民先生
宁睿先生（于2024年9月1日辞任）
林颕女士（于2024年9月1日获委任）
公司秘书
赖伟嫦女士资深会计师
授权代表
谢祺祥先生
赖伟嫦女士资深会计师
审核委员会
邱伯瑜先生（主席）
钟卫民先生
宁睿先生（于2024年9月1日辞任）
林颕女士（于2024年9月1日获委任）
薪酬委员会
邱伯瑜先生（主席）
苏树辉博士
谢祺祥先生
钟卫民先生
宁睿先生（于2024年9月1日辞任）
林颕女士（于2024年9月1日获委任）
提名委员会
苏树辉博士（主席）
谢祺祥先生
邱伯瑜先生
钟卫民先生
宁睿先生（于2024年9月1日辞任）
林颕女士（于2024年9月1日获委任）
核数师
安永会计师事务所
执业会计师
注册公众利益实体核数师
香港
鲗鱼涌英皇道979号
太古坊一座27楼
EXECUTIVE DIRECTORS
Dr. So Shu Fai (Chairman)
Mr. Tom Xie (Chief Executive Oficer)
NON-EXECUTIVE DIRECTORS
Mr. Chan Wai Dune
Mr. Ning Rui (Re-designated on 1 September 2024)
INDEPENDENT NON-EXECUTIVE DIRECTORS
Mr. Yau Pak Yue
Mr. Chung Wai Man
Mr. Ning Rui (Resigned on 1 September 2024)
Ms. Lin Ying (Apointed on 1 September 2024)
COMPANY SECRETARY
Ms. Lai Wai Sheung FCPA
AUTHORISED REPRESENTATIVES
Mr. Tom Xie
Ms. Lai Wai Sheung FCPA
AUDIT COMITE
Mr. Yau Pak Yue (Chairman)
Mr. Chung Wai Man
Mr. Ning Rui (Resigned on 1 September 2024)
Ms. Lin Ying (Apointed on 1 September 2024)
REMUNERATION COMITE
Mr. Yau Pak Yue (Chairman)
Dr. So Shu Fai
Mr. Tom Xie
Mr. Chung Wai Man
Mr. Ning Rui (Resigned on 1 September 2024)
Ms. Lin Ying (Apointed on 1 September 2024)
NOMINATION COMITE
Dr. So Shu Fai (Chairman)
Mr. Tom Xie
Mr. Yau Pak Yue
Mr. Chung Wai Man
Mr. Ning Rui (Resigned on 1 September 2024)
Ms. Lin Ying (Apointed on 1 September 2024)
AUDITORS
Ernst & Young
Certified Public Acountants
Registered Public Interest Entity Auditor
27/F, One Taiko Place
979 King’s Road, Quary Bay
Hong Kong
Details of Directors and board comites composition, please refer to pages 26
to 27 of this anual report.
有关董事及董事会委员会组成详情，请参阅本年
报第26至27页。
域能控股有限公司
二零二五年度报告
CORPORATE INFORMATION
公司资料
主要往来银行
交通银行（香港）有限公司
香港
中环
皇后大道中5号
衡怡大厦20楼
中国银行（香港）有限公司
香港
花园道1号
中国银行大厦
香港上海汇丰银行有限公司
香港
中环
皇后大道中1号
主要股份过户登记处
Ocorian Trust (Cayman) Limited
Windward 3, Regata Ofice Park
PO Box 1350
Grand Cayman
KY1-1108
Cayman Islands
香港股份过户登记处
卓佳证券登记有限公司
香港
夏悫道16号
远东金融中心17楼
注册办事处
Windward 3, Regata Ofice Park
PO Box 1350
Grand Cayman
KY1-1108
Cayman Islands
法律顾问
希仕廷律师行
香港
皇后大道中15号
置地广场
告罗士打大厦11楼
香港主要营业地点及总部
香港
湾仔
皇后大道东213号
胡忠大厦
22楼2203A室
股份代号
公司网站
w.domainepower.com
PRINCIPAL BANKERS
Bank of Comunications (Hong Kong) Limited
20/F., Henley Building
5 Quen’s Road Central
Central
Hong Kong
Bank of China (Hong Kong) Limited
Bank of China Tower
1 Garden Road
Hong Kong
The Hongkong and Shanghai Banking Corporation Limited
1 Quen’s Road Central
Central
Hong Kong
PRINCIPAL SHARE REGISTRAR
Ocorian Trust (Cayman) Limited
Windward 3, Regata Ofice Park
PO Box 1350
Grand Cayman
KY1-1108
Cayman Islands
HONG KONG SHARE REGISTRAR
Tricor Investor Services Limited
17/F., Far East Finance Centre
16 Harcourt Road
Hong Kong
REGISTERED OFICE
Windward 3, Regata Ofice Park
PO Box 1350
Grand Cayman
KY1-1108
Cayman Islands
LEGAL ADVISER
Hastings & Co.
11/F, Gloucester Tower
The Landmark
15 Quen’s Road Central
Hong Kong
PRINCIPAL PLACE OF BUSINES AND HEADQUARTERS
IN HONG KONG
Unit 2203A, 22/F
Wu Chung House
No. 213 Quen’s Road East
Wan Chai
Hong Kong
STOCK CODE
COMPANY’S WEBSITE
w.domainepower.com
Domaine Power Holdings Limited
2025 Anual Report 04
FINANCIAL HIGHLIGHTS
财务摘要
- ，收益约为185.5
百万港元，较截至2024年3月31日止年度减
少约18.2%。
- ，毛利约为1.9百
万港元，较截至2024年3月31日止年度减少
约1.1百万港元或36.9%。
- %
下降至截至2025年3月31日止年度约1.0%。
- ，本公司拥有人
应占亏损约为8.3百万港元，较截至2024年3
月31日止年度本公司拥有人应占亏损约17.7
百万港元减少亏损约9.4百万港元或53.2%。
- ，每股基本亏损
约为0.04港元，较截至2024年3月31日止年
度每股基本亏损约0.10港元减少约0.06港元
或60%。
• 董事会不建议就截至2025年3月31日止年度
派付末期股息。
- $185.5 milion for the year ended
31 March 2025, representing a decrease of aproximately 18.2% as
compared with the year ended 31 March 2024.
- $1.9 milion for the year ended 31
March 2025, representing a decrease of aproximately HK$1.1 milion
or 36.9% as compared with the year ended 31 March 2024.
- % for the year ended
31 March 2025 from aproximately 1.3% for the year ended 31 March
2024.
- $8.3
milion for the year ended 31 March 2025, representing a decrease in
los of aproximately HK$9.4 milion or 53.2% compared to the los
atributable to owners of the Company of aproximately HK$17.7
milion for the year ended 31 March 2024.
- $0.04 for the
year ended 31 March 2025, representing a decrease of aproximately
HK$0.06 or 60%, compared to the basic los per share of aproximately
HK$0.10 for the year ended 31 March 2024.
• The Board does not recomend the payment of final dividend for the
year ended 31 March 2025.
Revenue
收益
Gros Profit and
Gros Profit Margin
毛利及毛利率
Los Atributable to the
Owners of the Company
本公司拥有人应占亏损
HK$ milion
百万港元
185.5
162.6
135.5
185.5
226.8
HK$ milion
百万港元
Gros profit (HK$ milion)
毛利（百万港元）
Gros profit margin (%)
毛利率(%)
1.9
1.0%
7.0
2.43.03.0
4.3%
1.8%
1.6%1.3%
HK$ milion
百万港元
-80
-60
-40
-20
-8.3
-75.0
-26.0
-17.7
-78.2
域能控股有限公司
二零二五年度报告
CHAIRMAN’S STATEMENT
主席报告
各位股东：
我们谨代表域能控股有限公司（「本公司」）连同其
附属公司（统称「本集团」）董事（「董事」）会（「董事
会」），欣然向各位提呈本集团截至2025年3月31
日止年度（「报告期」）的全年业绩。于报告期内，
本集团录得收益约185.5百万港元，较截至2024年
3月31日止财政年度减少约18.2%。毛利约为1.9百
万港元，而毛利率约为1.0%。本公司拥有人应占
亏损约为8.3百万港元。董事会不建议派付截至
2025年3月31日止年度之末期股息（2024年：无）。
业务概览
2024年，央行黄金储备不断增加，加上持续的地
缘政治紧张局势将黄金价格推升至前所未有的
水平。此外，宏观经济不明朗、消费意欲下降及
人民币贬值等因素，均对本集团于回顾年度内的
销售表现造成显著影响。针对顾客消费行为的转
变，本集团于本年度更为注重黄金珠宝首饰业
务，将业务资源分配至中国大陆市场的高级艺术
珠宝、黄金制品及材料以及网上销售黄金珠宝首
饰上，惟利润率较低。
除了网上销售，我们亦注重网上品牌推广和网络
营销。我们通过网络平台和社交媒体来推广品牌
和产品，以增加我们的知名度和影响力。我们相
信这些努力将有助于吸引更多的消费者关注我们
的品牌和产品，从而增加销售额和利润。
高级艺术珠宝为我们的一个重点业务，我们致力
开拓这个市场。透过本集团的人脉网络，与国际
和香港知名的拍卖行及珠宝零售商建立良好关
系。我们相信，本集团专注高级艺术珠宝的设计
和创意是我们成功的关键。我们的团队拥有丰富
的经验和技能，并且用心为客户提供最优质的产
品和服务。透过拓展高级艺术珠宝业务，我们得
以迎合高端消费者的需求，并进一步掌握市场趋
势。我们渴望使用高品质之宝石、创新创意之设
计及精湛完美之工艺制作高级艺术珠宝产品，藉
以推广本集团品牌。本集团将继续投入创意及营
销资源，精心打造我们的高级艺术珠宝品牌，并
利用网络进行推广及做好销售和服务。
Dear Shareholders,
On behalf of the board (the “Board”) of directors (the “Directors”) of Domaine
Power Holdings Limited (the “Company”) together with its subsidiaries (colectively,
the “Group”), we present to you the Group’s anual results for the year ended
31 March 2025 (the “Reporting Period”). During the Reporting Period, the
Group recorded aproximately HK$185.5 milion in revenue, representing a
decrease of aproximately 18.2% as compared to the financial year ended 31
March 2024. Gros profit was aproximately HK$1.9 milion with gros profit
margin at aproximately 1.0%. Los atributable to owners of the Company was
reported at aproximately HK$8.3 milion. The Board does not recomend
payment of a final dividend for the year ended 31 March 2025 (2024: nil).
BUSINES OVERVIEW
In 2024, The growing reserves of gold in central banks, combined with
ongoing geopolitical tensions, have pushed gold prices to unprecedented levels.
Furthermore, factors such as macroeconomic uncertainties, a dip in consumer
sentiment, and a weakened Renminbi have had a notable impact on the Group’s
sales performance during the year under review. In response to changes in
customer consumption behavior, our group focused more on the gold jewelery
busines in the curent year, and realocated busines resources to fine artistic
jewelery, gold products and materials, and online sales of gold jewelery and
acesories in the Chinese Mainland market, albeit with lower profit margins.
In adition to online sales, we also focus on online brand promotion and digital
marketing. We promote our brand and products through online platforms
and social media to increase our visibility and influence. We believe that these
eforts wil help atract more consumers to our brand and products, thereby
increasing our sales and profits.
We have identified fine artistic jewelery as a key busines focus and are
comited to expanding in this market. Through the Group’s network, we
have established god relationships with international and wel-known auction
houses and jewelery retailers in Hong Kong. We believe that the Group’s
focus on fine artistic jewelery design and creativity is the key to our suces.
Our team has extensive experience and skils and is dedicated to providing
customers with the highest quality products and services. By expanding our
fine artistic jewelery busines, we wil be able to beter met the neds of
high-end consumers and beter grasp market trends. We are eager to use high-
quality gemstones, inovative designs, and exquisite craftsmanship to create
fine artistic jewelery products that promote our Group’s brand. The Group wil
continue to invest in creativity and marketing resources, meticulously building
our fine artistic jewelery brand. We wil leverage online promotion and ensure
excelent sales and services.
Domaine Power Holdings Limited
2025 Anual Report 06
CHAIRMAN’S STATEMENT
主席报告
展望
在此，我要感谢大家对本集团的支持和信任。我
们一直致力于提升产品质量和客户满意度，并扩
大我们的市场份额。
于2025年初，央行黄金储备激增，加上全球地缘
政治局势持续紧张，推动黄金价格于本年度内屡
创新高。面对宏观经济不明朗及消费意欲审慎等
多种挑战，我们更需要保持警惕，及时调整我们
的策略和计划，以应对市场的变化。
黄金首饰在我们的销售占比越来越高，毛利率难
免受压。为了保持稳健的利润，我们会全力推出
更多高毛利的产品。同时，本集团正积极拓展业
务范畴，尤其在黄金业务方面，我们准备购入「香
港黄金交易所有限公司成员会籍」及「香港黄金交
易所有限公司注册铸造商会籍」，并积极考虑于本
地配置黄金精炼厂，务求从黄金上游、中游及下
游业务构成产业链。
此外，本集团高级艺术珠宝产品的销售渠道之一
乃透过拍卖行进行，同时我们已和著名的珠宝零
售商合作销售，务求争取更好的业绩。我们亦将
积极扩展线上销售管道，提供方便快捷的购物和
定制体验，以满足客户不同的需求。
鉴于扩增实境(AR)及区块链技术应用于商业用途
日益受欢迎，本集团可能会物色适当机会，利用
新技术开发服务平台，以增加其服务种类及加强
盈利能力。有关服务包括但不限于提供一站式黄
金珠宝销售虚拟平台。该计划的资金主要来自本
公司储备。
我们亦将继续注重人力资源管理和发展，并积极
邀请经验丰富的珠宝业专业人士和区块链技术人
才加入我们的营运团队，务求在黄金价格波动下
分析走势，并进一步转化为集团潜在盈利，从而
进一步提高公司的综合竞争力。我们将继续优化
企业策略，培育优良的企业文化，为本公司的持
份者创造长期价值。
艺术成就珠宝，珠宝纪念传奇。
PROSPECTS
I would like to expres my gratitude to al of you for your suport and trust
in our Group. We have ben comited to improving product quality and
customer satisfaction, as wel as expanding our market share.
At the begining of 2025, central bank gold reserves surged, coupled with
ongoing global geopolitical tensions, driving gold prices to repeatedly hit new
highs throughout the year. In the face of macroeconomic uncertainties and
cautious consumer sentiment, we must remain vigilant and promptly adjust our
strategies and plans to respond to market changes.
The increasing proportion of gold jewelery in our sales mix inevitably puts
downward presure on gros profit margin. To maintain a healthy margin, we
wil spare no eforts to create products that wil comand higher margins. At
the same time, the group is actively expanding its busines scope, especialy in
the gold busines. We are going to purchase the “Trading Membership” and the
“Manufacturing Membership” of the Hong Kong Gold Exchange Limited, and
are actively considering seting up a gold refinery localy, aiming to form an
industrial chain from upstream, midstream, and downstream gold busineses.
In adition, one of the sales chanels for the Group’s fine artistic jewelery
products is through auction houses. We have also identified wel-known
jewelery retailers to coperate with in sales, striving for beter performance.
We wil also proactively broaden our online sales chanels to ofer convenient
and rapid shoping and customization experiences that cater to the diverse
demands of our customers.
Given the increasing popularity of Augmented Reality (AR) and blockchain
aplications for comercial purposes, the Group may identify apropriate
oportunities to develop service platforms using new technologies to increase
its service oferings and strengthen its profitability. These services include but
are not limited to providing a one-stop virtual platform for gold jewelery sales.
The funding for this plan wil mainly come from the Company’s reserves.
We wil also focus on human resources management and development, and
actively invite experienced profesionals from the jewelery industry and
blockchain talent to join our operational team. Our goal is to analyze trends
amidst fluctuations in gold prices and further transform them into potential
profits for the group, thereby enhancing the company’s overal competitivenes.
We wil continue to optimize our corporate strategy, cultivate a strong
corporate culture, and create long-term value for our stakeholders.
Art achieves jewelery, and jewelery comemorates legends.
域能控股有限公司
二零二五年度报告
CHAIRMAN’S STATEMENT
主席报告
APRECIATION
We would like to take this oportunity to expres our sincere gratitude to
our customers, supliers, busines partners, and al stakeholders for their
unwavering suport and trust. At the same time, we also sincerely thank
the management team and al coleagues for their colective eforts and
contributions.
Dr. So Shu Fai
Chairman and Executive Director
Hong Kong, 26 June 2025
致谢
我们谨借此机会，对客户、供应商、业务伙伴及
所有持份者的不懈支持与信任致以万分谢意。同
时，我们亦衷心感谢管理团队及全体同仁的共同
努力及贡献。
苏树辉博士
主席兼执行董事
香港，2025年6月26日
Domaine Power Holdings Limited
2025 Anual Report 08
DIRECTORS AND SENIOR MANAGEMENT
董事及高级管理层
于2025年3月31日直至本报告日期，董事会由七名
董事组成，包括两名执行董事、两名非执行董事
及三名独立非执行董事（其中包含一位女性独立
非执行董事）。
执行董事
苏树辉博士（「苏博士」），74岁，于2021年12月加
入本集团，获委任为董事会主席兼执行董事，
以及本公司提名委员会（「提名委员会」）主席及
本公司薪酬委员会（「薪酬委员会」）成员。苏博士
为本公司控股东精益集团有限公司的唯一董
事兼唯一拥有人。苏博士于1973年毕业于香港大
学，获授理学士学位，并于2001年获澳洲Southern
Cros University的The International Management Centre
授予管理学博士学位。彼现为特许秘书及Chartered
Governance Profesional，并为香港公司治理公会
（前称香港特许秘书公会）及英国The Chartered
Governance Institute资深会士。苏博士亦为香港董事
学会资深会员。
苏博士现为招商局置地有限公司（一间主要从事
物业开发、销售、租赁、投资、资产管理及投资控
股的公司，于联交所主板上市（股份代号：978）
的执行董事。彼亦为MACAUPORT — Sociedade de
Administração de Portos, S.A的董事及执行委员会主席。
谢祺祥先生（「谢先生」），75岁，于2021年7月9日
获委任为非执行董事，于2021年11月8日调任为
执行董事。彼已获委任为上市规则第3.05条项下
之授权代表（「授权代表」），自2021年11月27日起
生效。于2021年12月1日，谢先生获委任为行政总
裁。谢先生分别为提名委员会及薪酬委员会成员。
谢先生于中国地质大学（北京）取得宝石学理学
硕士学位及硕士毕业证。彼拥有二十年的珠宝业
务管理和运营经验。彼现为香港董事学会资深会
员。彼自2013年8月至2017年12月担任联交所主板
上市公司佑威国际控股有限公司（现称福晟国际
控股集团有限公司）（股份代号：627）之独立非执
行董事，以及自2019年9月至2020年9月担任联交
所主板上市公司中国投资开发有限公司（股份代
号：204）之非执行董事。谢先生自2010年1月起至
2024年3月为联交所主板上市公司元亨燃气控股
有限公司（股份代号：332）之独立非执行董事。谢
先生负责为本集团作出重大营运决策及监督本集
团，以及负责各项管理。
As at 31 March 2025 and up to the date of this report, the Board consists
of seven Directors, comprising two executive Directors, two non-executive
Directors and thre independent non-executive Directors (including one female
independent non-executive Director).
EXECUTIVE DIRECTORS
Dr. So Shu Fai (“Dr. So”), aged 74, who joined the Group in December 2021,
has ben apointed as the chairman of the Board cum executive Director and
the chairman of the nomination comite of the Company (the “Nomination
Comite”) and the member of the remuneration comite of the Company
(the “Remuneration Comite”). Dr. So is the sole director and sole owner
of Perfect Gain Group Limited, a controling shareholder of the Company.
Dr. So graduated with a Bachelor of Science degre from The University of
Hong Kong in 1973, and received a doctoral degre in Management Studies
from The International Management Centre as validated by Southern Cros
University, Australia in 2001. He is curently a Chartered Secretary and a
Chartered Governance Profesional and a felow member of The Hong Kong
Chartered Governance Institute (formerly known as The Hong Kong Institute
of Chartered Secretaries) and The Chartered Governance Institute in the United
Kingdom. Dr. So is also a felow member of The Hong Kong Institute of
Directors.
Dr. So is curently the executive director of China Merchants Land Limited
(a company principaly engaged in development, sale, lease, investment of
properties; asets management; and investment holding; and listed on the
Main Board of the Stock Exchange with stock code 978). He is also a director
and chairman of the executive comite of MACAUPORT — Sociedade de
Administração de Portos, S.A.
Mr. Tom Xie (“Mr. Xie”), aged 75, was apointed as a non-executive Director
on 9 July 2021 and re-designated as an executive Director on 8 November
2021, he has ben apointed as an authorised representative (the “Authorised
Representative”) under Rule 3.05 of the Listing Rules with efect from 27
November 2021. On 1 December 2021, Mr. Xie has ben apointed as the
Chief Executive Oficer. Mr. Xie is the member of each of the Nomination
Comite and Remuneration Comite.
Mr. Xie obtained a Master of Science degre and a Master’s Graduation
Certificate in Gemology, both from China University of Geosciences (Beijing).
He has two decades’ experience in management and operation over of jewelery
busines. He is curently a felow member of the Hong Kong Institute
of Directors. He was an independent non-executive director of U-Right
International Holdings Limited (now known as Fulsun International Holdings
Group Co., Limited, a company listed on the Main Board of the Stock Exchange
with stock code 627) from August 2013 to December 2017, and a non-
executive director of China Investment Development Limited (a company listed
on the Main Board of the Stock Exchange with stock code 204) from September
2019 to September 2020. Mr. Xie had ben an independent non-executive
director of Yuan Heng Gas Holdings Limited (a company listed on the Main
Board of the Stock Exchange with stock code 332) from January 2010 to March
2024. Mr. Xie is responsible for making major operation decisions for the
Group and overseing the Group, and is responsible for various management.
| Name of Company | Principal business before dissolution | Date of dissolution | Reason for dissolution |
|---|---|---|---|
| 公司名称 | 解散前的主要业务 | 解散日期 | 解散原因 |
域能控股有限公司
二零二五年度报告
DIRECTORS AND SENIOR MANAGEMENT
董事及高级管理层
非执行董事
陈维端先生（「陈先生」），72岁，自2021年11月8日
起获委任为非执行董事。陈先生现任国富浩华（香
港）会计师事务所有限公司主席兼首席执行官。彼
于财经界，尤其是核数及税务方面累积超过40年
经验。陈先生为执业会计师及英国特许公认会计
师公会、香港会计师公会（「香港会计师公会」）及
香港税务学会各自之资深会员，也为澳洲及纽西
兰特许会计师会员。彼亦为英格兰及威尔斯特
许会计师公会特许会计师。陈先生现任香港友好
协进会发展基金有限公司执行委员兼司库，东华
医院及东华东院及东华三院冯尧敬医院管治委员
会成员。彼曾任香港特别行政区第一届及现任第
六届政府推选委员会委员、曾任第九届至第十三
届广州市政协委员，任内自第十一届起为广州市
政协常委。陈先生自2025年5月26日起，担任经纬
天地控股有限公司（该公司于香港联交所上市（股
份代号：2477），主要提供(i)无线电信网络优化服
务，(i)电信网络基础设施维护及工程服务，(i)信
息及通信技术集成服务；(iv)电信网络相关软件开
发及相关服务；及(v)软件销售）之独立非执行董事
及审核委员会、薪酬委员会及提名委员会各自的
成员。陈先生现担任天津天保能源股份有限公司
（从事热电联产蒸汽、电力、供热及供冷的天津电
力营运商，并于联交所上市（股份代号：1671）之
独立非执行董事。彼由2020年11月至2023年8月担
任伟俊集团控股有限公司之独立非执行董事（该
公司主要从事(i)一般贸易；(i)透过生产软件及提
供解决方案进行网络及系统整合以及相关服务；
及(i)投资控股的公司，并于联交所上市（股份代
号：1013）。
于Pickquick Plc.（一间于英国注册成立之公司）解散
前，陈先生亦为该公司之非执行董事。诚如陈先
生所确认，就彼所知，Pickquick Plc.解散并无导致
彼承担任何负债或责任。有关Pickquick Plc.的进一
步资料载列如下：
NON-EXECUTIVE DIRECTOR
Mr. Chan Wai Dune (“Mr. Chan”), aged 72, has ben apointed as the non-
executive Director with efect from 8 November 2021. Mr. Chan is curently
the chairman and chief executive oficer of Crowe (HK) CPA Limited. He has
over 40 years of experience in the finance sector, particularly in the areas of
auditing and taxation. Mr. Chan is a certified public acountant and is a felow
member of the Asociation of Chartered Certified Acountants, the Hong Kong
Institute of Certified Public Acountants (the “HKICPA”) and the Taxation
Institute of Hong Kong, and is a member of the Chartered Acountants
Australia and New Zealand. He is also an asociate chartered acountant of
The Institute of Chartered Acountants in England and Wales. Mr. Chan is
the executive comite treasurer of the Friends of Hong Kong Asociation
Development Foundation Limited, a member of the Hospital Governing
Comite of Tung Wah Hospital & Tung Wah Eastern Hospital & Tung
Wah Group of Hospitals Fung Yiu King Hospital. He was a member of the
Selection Comite of the 1st and curent 6th governments of the Hong
Kong Special Administrative Region, a member of the 9th to 13th CPC
Guangzhou Municipal Comite, and a standing comite member of the
11th CPC Guangzhou Municipal Comite. Since 26 May 2025, Mr. Chan
has ben apointed as an independent non-executive director and a member of
each of the audit comite, the remuneration comite and the nomination
comite of WelCel Holdings Co., Limited (a company listed on the Stock
Exchange of Hong Kong with stock code 2477, which principaly engages in
the provision of (i) wireles telecomunication network enhancement services,
(i) telecomunication network infrastructure maintenance and enginering
services, (i) information and comunication technology integration services;
(iv) telecomunication network-related software development and related
services; and (v) sales of software). Mr. Chan is curently an independent non-
executive director of Tianjin Tianbao Energy Co., Ltd. (a power operator in
Tianjin engaging in co-generation of steam, electricity, heating and coling
listed on the Stock Exchange with stock code 1671). From November 2020 to
August 2023, he served as an independent non-executive director of Wai Chun
Group Holdings Limited (a company principaly engaged in (i) general trading;
(i) network and system integration by the production of software and provision
of solutions and related services; and (i) investment holdings; and listed on the
Stock Exchange with stock code 1013).
Mr. Chan was also a non-executive director of Pickquick Plc., a company
incorporated in the United Kingdom, prior to its disolution. As confirmed
by Mr. Chan, as far as he is aware, the disolution of Pickquick Plc. has not
resulted in any liability or obligation being imposed against him. Further
information of Pickquick Plc. is set out below:
Pickquick Plc.Sale of golf productsMay 2004Creditors’ voluntary liquidation
销售高尔夫产品2004年5月债权人自愿清盘
Domaine Power Holdings Limited
2025 Anual Report 10
DIRECTORS AND SENIOR MANAGEMENT
董事及高级管理层
于2010年2月2日，香港会计师公会谴责（「2010年
谴责」）陈先生及陈叶冯会计师事务所有限公司
（「陈叶冯会计师事务所」），并处以罚款40,000港
元，原因为彼等就编制香港上市公司截至2004年7
月31日止年度之经审核财务报表违反香港会计师
公会颁布之专业准则。陈先生为陈叶冯会计师事
务所当时之董事总经理。
2010年谴责与处理陈叶冯会计师事务所客户审计
的内部程序有关，而陈先生作为陈叶冯会计师事
务所的董事总经理及负责签署相关核数师报告而
须负上部分责任。
基于上述资料及其过往表现，董事会认为，凭借
其专业知识及经验，陈先生为非执行董事的适合
人选，而就陈先生所深知及确信，建议委任其为
非执行董事毋须取得任何监管机构批准或同意。
根据香港会计师公会日期为2022年3月25日的新
闻稿，香港会计师公会纪律委员会（「纪律委员
会」）公开谴责陈先生及陈叶冯会计师事务所（当
时的项目执业董事为陈先生）以及其他答辩人，
彼等于截至2005年12月31日止年度未能或忽略遵
守、维持或以其他方式应用香港会计师公会有关
编制香港上市公司及其附属公司的综合财务报表
颁布的专业准则（「2022年谴责」）。审核时发现的
缺陷包括未能对收益进行审核规划及风险评估以
适当评估自若干订约方（其明显仅作为最终客户
的代理）获得的收益证据，以及未能评估主要客
户经常不回应向其发出的审核确认请求构成的影
响。此外，审核团队未能对收益总数的完整性进
行足够的程序，从中提取样本进行测试，以及未
能充分记录所进行的若干审核程序。纪律委员会
命令陈先生及陈叶冯会计师事务所分别支付罚款
200,000港元及300,000港元，并与其他答辩人共同
支付香港会计师公会及财务汇报局费用493,881港
元（「命令」）。有关2022年谴责及命令之进一步资
料刊登于香港会计师公会网站(w.hkicpa.org.hk)。
鉴于(i)2022年谴责乃有关处理陈叶冯会计师事务
所审核项目的内部程序的程序缺陷，而陈先生作
为陈叶冯会计师事务所的项目执业董事须承担部
分责任，并负责签署相关核数师报告，(i)并无针
对陈先生、陈叶冯会计师事务所及其他答辩人在
欺诈或不诚实行为方面的指控或调查结果，(i)
有关2022年谴责的事件发生于超过15年前，(iv)有
关2022年谴责的事件与本集团并无关联，且并无
或将不会对本集团的业务及营运产生不利影响，
及(v)仅下令作出罚款，而陈先生作为执业会计师
的执业证书并无因2022年谴责而被香港会计师公
会暂停，董事会亦已考虑陈先生过往的贡献及表
现，并认为陈先生被视为适当及适宜且继续适合
担任本公司非执行董事。
On 2 February 2010, the HKICPA reprimanded Mr. Chan and CIF CPA
Limited (“CIF”) and imposed a penalty of HK$40,000 due to their breach of
a profesional standard isued by the HKICPA in relation to the preparation of
the audited financial statements of a listed company in Hong Kong for the year
ended 31 July 2004 (the “2010 Reprimand”). Mr. Chan was the then managing
director of CIF.
The 2010 Reprimand was related to the internal procedures of handling the
audit of CIF’s client where Mr. Chan had to asume some responsibilities as
being the managing director of CIF and responsible for signing the relevant
auditor’s report.
Based on the above information and his past performance, the Board is of the
view that with his profesional knowledge and experience, Mr. Chan is fit and
proper to act as a non-executive Director and to the best knowledge and belief
of Mr. Chan, no aproval or consent from any regulatory body is required in
respect of his proposed apointment as the non-executive Director.
Acording to a pres release of the HKICPA dated 25 March 2022, Mr. Chan
and CIF, in which Mr. Chan was then the engagement director, among others
respondents, were reprimanded by a Disciplinary Comite (the “Disciplinary
Comite”) of the HKICPA for their failure or neglect to observe, maintain
or otherwise aply profesional standards isued by the HKICPA in relation to
the preparation of the consolidated financial statements of a listed company in
Hong Kong and its subsidiaries for the year ended 31 December 2005 (the “2022
Reprimand”). The deficiencies found in the audits included failures to cary out
audit planing and risk asesment on revenue, to properly evaluate evidence
of revenue obtained from certain parties who had aparently acted only as
agents for ultimate customers, and to ases the impact of the main customer’s
recuring non-response to audit confirmation requests sent to it. In adition,
the audit team failed to cary out suficient procedures on the completenes
of population of revenue from which samples were drawn for testing, and to
adequately document certain audit procedures performed. Mr. Chan and CIF
were ordered by the Disciplinary Comite to pay penalties of HK$200,000
and HK$300,000 respectively and to jointly pay with the other respondents for
the costs of HK$493,881 of the HKICPA and the Financial Reporting Council
(the “Order”). Further information on the 2022 Reprimand and the Order is
published on the website of HKICPA (w.hkicpa.org.hk).
Given (i) that the 2022 Reprimand was related to procedural deficiencies
in the internal procedures of handling the audit engagement of CIF where
Mr. Chan had to share some of the responsibilities as being the engagement
director of CIF and was responsible for signing the relevant auditors’ report,
(i) the absence of alegation or finding of fraud or dishonesty against Mr.
Chan, CIF and other respondents, (i) that the incident related to the 2022
Reprimand ocured more than 15 years ago, (iv) that the incident related
to the 2022 Reprimand is unrelated to the Group and has or wil have no
adverse efect on the busines and operations of the Group, and (v) that only
monetary penalties were ordered and Mr. Chan’s practicing certificate as a
certified public acountant was not suspended by the HKICPA as a result of
the 2022 Reprimand, the Board has also considered the past contribution and
performance of Mr. Chan and is of the view that Mr. Chan is considered fit and
proper and remains suitable to continue to act as a non-executive Director of the
Company.
域能控股有限公司
二零二五年度报告
DIRECTORS AND SENIOR MANAGEMENT
董事及高级管理层
详情载于本公司日期为2021年11月8日及2022年5
月6日之公布。
宁睿先生（「宁先生」），49岁，自2021年5月11日起
获委任为独立非执行董事，自2021年11月27日起
获委任为本公司审核委员会（「审核委员会」）、薪
酬委员会及提名委员会成员。宁睿先生已由独立
非执行董事调任为非执行董事，并分别呈辞本公
司审核委员会、薪酬委员会及提名委员会成员，
自2024年9月1日起生效。宁先生毕业于中山大
学。彼曾于普华永道会计师事务所的审计部门及
德勤的财务咨询部门任职，其后于一间私募股权
基金中担任投资总监。宁先生为中国注册会计师
协会(CICPA)的会员。
宁先生拥有逾15年的投资及财务咨询经验。彼于
投资项目有关的交易结构、估值、尽职调查及交
易后管理等方面拥有丰富的经验。彼擅长提供解
决方案，以扭转业绩不佳的业务并提高业务价
值。彼熟悉中国内地的商业环境，对中国企业可
能面临的机遇及挑战有独特的见解。宁先生熟悉
中国内地及香港的资本市场。彼曾处理许多涉及
重组、反收购行动、在中国内地或香港市场上市
的公司重新上市的案例。选定案例包括南京油运
(600087.SH)、西南药业(600666.SH)及综合环保集
团有限公司（00923.HK）（前称为福和集团）。彼于
制药、生物技术、房地产及娱乐方面拥有丰富的
经验。
独立非执行董事
邱伯瑜先生（「邱先生」），56岁，自2021年5月11日
起获委任为独立非执行董事，获委任为审核委员
会及薪酬委员会主席以及提名委员会成员。邱先
生取得澳洲伍伦贡大学(University of Wolongong)的
商学士学位，主修会计学。于2015年5月至2017
年1月，彼曾担任广州市城发投资基金管理有限公
司的首席知识官，该公司为国有基金管理公司。
彼于2005年至2012年曾为其中一所四大国际会计
师事务所的合伙人。彼于并购交易支援及财务尽
职调查方面拥有逾30年经验。
Details are set out forth in the Company’s anouncement dated 8 November
2021 and 6 May 2022.
Mr. Ning Rui (“Mr. Ning”), aged 49, has ben apointed as an independent
non-executive Director with efect from 11 May 2021 and has ben apointed
as a member of the audit comite of the Company (the “Audit Comite”),
the Remuneration Comite and the Nomination Comite with efect from
27 November 2021. Mr. Ning Rui has ben re-designated from an independent
non-executive Director to a non-executive Director and has tendered his
resignation as a member of each of the Audit Comite, the Remuneration
Comite and the Nomination Comite of the Company with efect from
1 September 2024. Mr. Ning graduated from Sun Yat-Sen University. He
worked in audit department of PricewaterhouseCopers and financial advisory
department of Deloite after which he worked as an investment director in a
private equity fund. Mr. Ning is a member of the Chinese Institute of Certified
Public Acountants (CICPA).
Mr. Ning has over 15 years’ experience in investment and financial advisory.
He has extensive experience in deal structuring, valuation, due diligence and
post transaction management etc. relating to investment projects. He is god
at providing solution to turn around under-performing busines and enhance
busines value. He is familiar with busines environment of Mainland China
and has unique insights in oportunities and chalenges which a PRC busines
could be facing. Mr. Ning is familiar with the capital market in Mainland
China and Hong Kong. He handled many cases involving restructuring, RTO,
re-listing of companies listed on Mainland China or Hong Kong market.
Selective cases include Nanjing Tanker Corporation (600087.SH), Southwest
Pharmaceutics (600666.SH) and Integrated Waste Solutions Group Holdings
Limited (00923.HK) (formerly known as Fok Wo Group). He has solid
experience in pharmaceutics, bio-tech, real estate as wel as entertainment.
INDEPENDENT NON-EXECUTIVE DIRECTORS
Mr. Yau Pak Yue (“Mr. Yau”), aged 56, has ben apointed as an independent
non-executive Director with efect from 11 May 2021 and has ben apointed
as the chairman of the Audit Comite and the Remuneration Comite,
and a member of the Nomination Comite. Mr. Yau obtained his Bachelor
of Comerce (majoring in Acountancy) from the University of Wolongong
in Australia. He was the chief knowledge oficer of Guangzhou Chengfa Capital
Company Limited, a state-owned fund management company, from May
2015 to January 2017. He was a partner at one of the big four international
acounting firms from 2005 to 2012. He has over 30 years of experience in
mergers and acquisitions transaction suports and financial due diligence.
Domaine Power Holdings Limited
2025 Anual Report 12
DIRECTORS AND SENIOR MANAGEMENT
董事及高级管理层
彼现为易盈达咨询有限公司的董事。邱先生亦为
香港执业会计师及澳洲资深执业会计师。邱先生
目前为大昌微线集团有限公司（一间于联交所主
板上市的公司，股份代号：567）的非执行董事以
及新华通讯频媒控股有限公司（一间于联交所主
板上市的公司，股份代号：309）。邱先生自2025年
6月16日起获委任为和嘉控股有限公司（一间于联
交所主板上市的公司，股份代号：704）的独立非
执行董事。邱先生自2024年6月至2024年12月担任
佳源国际控股有限公司（清盘中）（一间于联交所
主板上市的公司（于2024年10月于联交所除牌），
股份代号：2768）的独立非执行董事。彼获清盘人
委任为佳源国际控股有限公司（清盘中）的独立非
执行董事，以协助该公司执行重组计划。彼并无
任何错误行为或管理不善而导致该公司清盘。邱
先生曾于2017年至2019年担任开易控股有限公司
（现称为中国恒泰集团有限公司）（一间于联交所
主板上市的公司，股份代号：2011）的独立非执行
董事，于2017年至2018年担任中玺国际控股有限
公司（现称为中联发展控股集团有限公司）（一间
于联交所主板上市的公司，股份代号：264）的独
立非执行董事，以及于2020年至2023年担任福晟
国际控股集团有限公司（现称为日本共生集团有
限公司）（一间于联交所主板上市的公司，股份代
号：627）的独立非执行董事。邱先生曾于2020年
至2021年担任民众金融科技控股有限公司（现称
为裕承科金有限公司）（一间于联交所主板上市的
公司，股份代号：279）的执行董事。邱先生曾于
2021年10月至2021年12月担任北大资源（控股）有
限公司（一间于联交所主板上市的公司，股份代
号：618）的非执行董事，以及于2023年7月至2024
年1月担任梦东方集团有限公司（一间于联交所主
板上市的公司，股份代号：593）的非执行董事。
钟卫民先生（「钟先生」），66岁，自2021年5月11
日起担任独立非执行董事，并为本公司提名委员
会、薪酬委员会及审核委员会各自的成员。彼持
有香港管理专业协会的企业管理文凭及中银集团
银行课程文凭。彼于财务及业务咨询方面拥有逾
25年经验。
钟先生自1976年起于广东省银行开展事业，并于
1996年辞任，离开该银行前的最后职务为大埔分
行经理。辞任广东省银行后，钟先生于1996年成
立卫民顾问公司，一间为香港企业提供财务及
业务顾问服务的公司。于2004年，彼成立另一间
顾问公司卓联融资（亚洲）有限公司，提供类似的
顾问服务。由于业务性质相同，卫民顾问公司于
2006年9月结业。于2009年，由于钟先生决定退出
咨询服务市场，故其申请撤销卓联融资（亚洲）有
限公司的注册。
He is curently the director of Ewin Advisory Company Limited. Mr. Yau
is also a certified public acountant in Hong Kong and a felow certified
practising acountant in Australia. Mr. Yau curently serves as a non-executive
director of Daisho Microline Holdings Limited, a company listed on the Main
Board of the Stock Exchange (stock code: 567), an independent non-executive
director of each of Xinhua News Media Holdings Limited, a company listed
on the Main Board of the Stock Exchange (stock code: 309). Mr. Yau has ben
apointed as independent non-executive director of Huscoke Holdings Limited,
a company listed on the Main Board of the Stock Exchange (stock code: 704)
with efect from 16 June 2025. Mr. Yau was an independent non-executive
director of Jiayuan International Group Limited (In Liquidation), a company
listed on the Main Board of the Stock Exchange (delisted from the Stock
Exchange in October 2024, stock code: 2768) from June 2024 to December
2024. He was apointed as the independent non-executive director of Jiayuan
International Group Limited (In Liquidation) by the liquidators to asist
the company in the implementation of its restructuring plan. There was no
wrongful act or mismanagement on his part leading to the liquidation of this
company. Mr. Yau was an independent non-executive director of each of KE
Holdings Company Limited (curently renamed as China Apex Group Limited),
a company listed on the Main Board of the Stock Exchange (stock code: 2011)
from 2017 to 2019, Ascent International Holdings Limited (curently renamed
as China International Development Corporation Limited), a company listed
on the Main Board of the Stock Exchange (stock code: 264) from 2017 to 2018
and Fulsun International Holdings Group Co., Limited (curently renamed as
Japan Kyosei Group Company Limited), a company listed on the Main Board
of the Stock Exchange (stock code: 627) from 2020 to 2023. Mr. Yau was an
executive director of Freman FinTech Corporation Limited (curently renamed
as Arta TechFin Corporation Limited), a company listed on the Main Board of
the Stock Exchange (stock code: 279) from 2020 to 2021. Mr. Yau was a non-
executive director of each of Peking University Resources (Holdings) Company
Limited, a company listed on the Main Board of the Stock Exchange (stock
code: 618) from October 2021 to December 2021 and DreamEast Group
Limited, a company listed on the Main Board of the Stock Exchange (stock
code: 593) from July 2023 to January 2024.
Mr. Chung Wai Man (“Mr. Chung”), aged 66, is an independent non-
executive Director with efect from 11 May 2021 and a member of each of the
Nomination Comite, Remuneration Comite and Audit Comite of
the Company. He holds a Diploma in Busines Management from the Hong
Kong Management Asociation and a Certificate of Bank of China Banking
Course. He has over 25 years of experience in finance and busines consulting.
Mr. Chung started working in The Kwangtung Provincial Bank in 1976, and
his last position before leaving the bank in 1996 was a manager in charge of
the Tai Po sub-branch. After his departure from The Kwangtung Provincial
Bank, Mr. Chung established Raymond Chung Company in 1996, a finance
and busines consulting firm for corporations in Hong Kong. In 2004, he set
up another consulting firm, Excel Linker Capital (Asia) Limited, to provide
similar consultancy services. Due to duplicity of the busines nature, Raymond
Chung Company was closed in September 2006. In 2009, Mr. Chung aplied
to deregister Excel Linker Capital (Asia) Limited as he decided to quit the
consultancy services market.
域能控股有限公司
二零二五年度报告
DIRECTORS AND SENIOR MANAGEMENT
董事及高级管理层
钟先生自2007年3月至2009年5月、2011年6月至2013
年7月、2013年2月至2015年7月、2017年9月至2018
年6月、2018年11月至2019年2月及2018年4月至2020
年2月，曾分别担任联合基因科技集团有限公司
（现称为领航医药及生物科技有限公司）（股份代
号：399）、福记食品服务控股有限公司（现称为鲜
驰达控股集团有限公司）（股份代号：1175）、中国
金石矿业控股有限公司（股份代号：1380）及富贵
鸟股份有限公司（股份代号：1819，其股份于2019
年8月26日除牌）、中国泰丰床品控股有限公司（股
份代号：873，其股份于2019年2月21日除牌）及星
辰通信国际控股有限公司（股份代号：1155，其股
份于2020年12月1日除牌）的独立非执行董事。彼
自2009年1月至2013年8月及2013年8月至2014年9
月分别担任佑威国际控股有限公司（现称为福晟
国际控股集团有限公司）（股份代号：627）的独立
非执行董事及非执行董事。自2017年6月起直至除
牌日，钟先生担任中国辉山乳业控股有限公司（股
份代号：6863，其股份于2019年12月23日除牌）的
独立非执行董事，而自2020年12月至2021年10月，
担任民众金融科技控股有限公司（现称为裕承科
金有限公司）（股份代号：279）的非执行董事。自
2021年6月起直至除牌，彼担任丝路物流控股有限
公司（股份代号：988，其股份于2024年4月23日除
牌）的执行董事，及由2021年10月至2024年9月，
担任北大资源（控股）有限公司（股份代号：618）的
独立非执行董事。
林颖女士（「林女士」），49岁，已获委任为独立非
执行董事以及本公司薪酬委员会、审核委员会及
提名委员会各自的成员，自2024年9月1日起生
效。林女士毕业于广东商学院，获颁经济学士
学位。彼目前担任山东睿浩文化科技有限公司的
董事。彼于1998年7月至2000年6月期间在安达信
（上海）企业咨询有限公司广州分公司担任顾问╱
资深顾问（税务、法律及商业咨询），于2000年7
月至2002年6月期间在安达信华强会计师事务所
广州分所担任高级审计师（保证及商业咨询），于
2002年7月至2003年4月期间在普华永道中天会计
师事务所广州分所担任高级审计师（保证及商业
咨询服务），于2003年4月至2004年8月期间在广州
龙媒计算机科技有限公司（环球市场集团辖下成
员公司）担任财务经理，于2005年3月至2009年12
月期间在德勤企业顾问（深圳）有限公司担任高级
顾问╱经理（财务顾问服务（广州），以及于2011
年8月至2013年10月期间在广州市睿浩光学科技
有限公司担任财务总监。林女士为中国注册会计
师协会(CICPA)的会员。
Mr. Chung acted as an independent non-executive director of United Gene
High-Tech Group Limited (curently known as Inovative Pharmaceutical
Biotech Limited) (stock code: 399) from March 2007 to May 2009, Fu Ji Fod
and Catering Services Holdings Limited (curently known as Fresh Expres
Delivery Holdings Group Co., Limited) (stock code: 1175) from June 2011
to July 2013, China Kingstone Mining Holdings Limited (stock code: 1380)
from February 2013 to July 2015, Fuguiniao Co., Ltd. (stock code: 1819, the
shares of which were delisted on 26 August 2019) from September 2017 to
June 2018, China Taifeng Bedings Holdings Limited (stock code: 873, the
shares of which were delisted on 21 February 2019) from November 2018 to
February 2019 and Centron Telecom International Holding Ltd. code: 1155,
the shares of which were delisted on 1 December 2020) from April 2018
to February 2020. He acted as an independent non-executive director from
January 2009 to August 2013 and a non-executive director from August 2013
to September 2014 of U-RIGHT International Holdings Limited (curently
known as Fulsun International Holdings Group Co., Limited) (stock code:
627). Mr. Chung was an independent non-executive director of China Huishan
Dairy Holdings Company Limited (stock code: 6863, the shares of which were
delisted on 23 December 2019) from June 2017 until its delisting, and a non-
executive director of Freman Fintech Corporation Limited (curently known
as Arta Techfin Corporation Limited) (stock code: 279) from December 2020
to October 2021. He was an executive director of Silk Road Logistics Holdings
Limited (stock code: 988, the shares of which were delisted on 23 April 2024)
from June 2021 until its delisting, and an independent non-executive director
of Peking University Resources (Holdings) Company Limited (stock code: 618)
from October 2021 to September 2024.
Ms. Lin Ying (“Ms. Lin”), aged 49, has ben apointed as an independent non-
executive Director and a member of each of the Remuneration Comite, the
Audit Comite and the Nomination Comite of the Company with
efect from 1 September 2024. Ms. Lin graduated from Guangdong Comerce
Colege (广东商学院) with a bachelor degre in economics. She curently is a
director of Shangdong Rio Culture & Technology Co. Ltd. She worked as a staf
consultant/experienced staf consultant — tax, legal & busines advisory with
Arthur Andersen (Shanghai) Busines Consulting Co., Ltd., Guangzhou Ofice
from July 1998 to June 2000, as a senior acountant — asurance & busines
advisory with Arthur Andersen•Hua Qiang Certified Public Acountants,
Guangzhou Ofice from July 2000 to June 2002, as a senior acountant —
asurance & busines advisory services with PricewaterhouseCopers Zhongtian
Certified Public Acountants, Guangzhou Ofice from July 2002 to April
2003, as a finance manager with Global Market Group (Guangzhou) Co., Ltd.
(member of Global Market Group) from April 2003 to August 2004, as a senior
asociate/manager — financial advisory services (Guangzhou) with Deloite &
Touche Financial Advisory Services Limited from March 2005 to December
2009, as a financial controler with Guangzhou Rio Visual Technology Co.,
Ltd. from August 2011 to October 2013. Ms. Lin is a member of the Chinese
Institute of Certified Public Acountants (CICPA).
Domaine Power Holdings Limited
2025 Anual Report 14
DIRECTORS AND SENIOR MANAGEMENT
董事及高级管理层
林女士拥有逾20年的审计、税务及财务咨询经
验。彼于投资项目有关的交易结构、估值、尽职
调查及交易后管理等方面拥有丰富的经验。彼擅
长提供解决方案，以扭转业绩不佳的业务并提高
业务价值。彼熟悉中国内地的商业环境，对中国
内地企业可能面临的机遇及挑战有独特的见解。
林女士于2024年7月31日根据上市规则第3.09D条
获得法律意见，并已确认彼了解作为本公司董事
的责任。
高级管理层
鉴于本公司的执行董事直接负责监督本公司策略
目标的实施及本集团的业务营运情况，彼等被视
为本集团的高级管理层。
赖伟嫦女士（「赖女士」）自2022年6月1日起获委任
为公司秘书、授权代表及本公司法律程序文件代
理人。赖女士担任本公司行政总监及高级财务经
理。赖女士于2009年7月13日加入本公司。彼自
2002年6月25日起成为香港会计师公会（「该公会」）
会员，并于2020年3月2日成为该公会资深会员。
赖女士于财务、审计及会计以及公司秘书事务方
面拥有逾20年经验。赖女士符合上市规则第3.28
条的公司秘书资格要求。
陶鸿波先生（「陶先生」），53岁，2010年毕业于中
国地质大学（北京）珠宝学院地质工程专业（宝石
学领域），并被授予硕士学位，自2022年6月起为
本公司营运总监，具有贵金属首饰与宝玉石检测
员一级资格，并为国家注册珠宝质检师、贵金属
首饰钻石宝石玉石检验员、宝石琢磨工职业（工
种）国家职业技能竞赛轻工行业裁判员，并毕业
于美国宝石学院之研究宝石学家课程。彼亦完
成安特卫普钻石高阶议会(HRD Antwerp Institute of
Gemology)的「毛坯钻石规划及加工课程(Rough
Diamond Planing and Procesing Course)」。彼拥有逾20
年的培训珠宝从业者、珠宝实验室的内部监控及
内部审核经验，并能通过ISO证书进行认证。陶先
生负责贵金属的质量控制及保证，以及珠宝和珠
宝业务的营运服务。
Ms. Lin has over 20 years of experiences in audit, taxation and financial
advisory. She has extensive experience in deal structuring, valuation, due
diligence and post-transaction management etc. relating to investment projects.
She is god at providing solution to turn around under-performing busines
and enhance busines value. She is familiar with busines environment of
Mainland China and has unique insights in oportunities and chalenges which
a Mainland China busines could be facing.
Ms. Lin obtained the legal advice in acordance with Rule 3.09D of the Listing
Rules on 31 July 2024 and has confirmed she understod her obligations as a
Director of the Company.
SENIOR MANAGEMENT
The executive directors of the Company are regarded as senior management of
the Group in view of the fact that they are directly responsible for overseing
the implementation of the Company’s strategic objectives and the busines
operations of the Group.
Ms. Lai Wai Sheung (“Ms. Lai”) was apointed as the Company Secretary,
the Authorised Representative and the proces agent of the Company on 1 June
2022. Ms. Lai holds the position as administrative director and senior finance
manager of the Company. Ms. Lai joined the Company on 13 July 2009. She
has ben a member of the Hong Kong Institute of Certified Public Acountants
(the “Institute”) since 25 June 2002 and became a felow of the Institute on 2
March 2020. Ms. Lai has more than 20 years of experience in finance, audit and
acounting, and company secretarial maters. Ms. Lai mets the qualification
requirements of a company secretary under Rule 3.28 of the Listing Rules.
Mr. Tao Hongbo (“Mr. Tao”), aged 53, graduated from Schol of Gemology,
China University of Geosciences (Beijing) majoring in Geological Enginering
(Gemology field) in 2010, obtained a Master degre, has ben the operating
director of the Company since June 2022, and is qualified to be first-clas
inspector of precious metal, jewelery, gems and jade* (贵金属首饰与宝玉
石检测员) and is a national registered jewelery inspector* (国家注册珠宝
质检师), an examiner of precious metals acesories, diamonds, gems and jades* (贵
金属首饰钻石宝石玉石检验员), a judge of the National Light Industry
Vocational Skils Contest (Gem Polishing Industry (Industry Category)* (宝
石琢磨工职业(工种)国家职业技能竞赛轻工行业裁判员), and a
graduate gemologist of Gemological Institute of America (GIA G.G.). He has
also completed the “Rough Diamond Planing and Procesing Course” of HRD
Antwerp Institute of Gemology. He has over 20 years experiences in training
jewelery practitioners, internal control and internal audit for experimental
laboratory of jewelery that he could certify with ISO certificates. Mr. Tao is
responsible for quality control and asurance on the precious metals and the
operation service of jewelery and jewelery busines.
域能控股有限公司
二零二五年度报告
DIRECTORS AND SENIOR MANAGEMENT
董事及高级管理层
张晨先生（「张先生」），43岁，2017年毕业于中国
地质大学（北京）珠宝学院地质工程专业（领域），
并被授予硕士学位，自2022年8月起为本公司副
营运总监，于2009年获得一级上海黄金交易所交
易员执业证书，具有二级贵金属首饰与宝玉石检
测员资格。彼为一位经验丰富的黄金交易员，管
理黄金交易部门近十年。彼于贵金属方面具有市
场触觉，并证明有能力撮合买家和卖家。于2006
年至2007年，张先生参与北京奥运会特许生产商
项目，并在成功获得奥运会特许生产商资格后跟
进奥运会特许贵金属纪念品的生产及供应管理。
于2013年，彼与北京国道黄金合作开发神舟九号
(Shenzhou No. 9)、天宫一号(Tiangong No. 1)的贵金属
纪念品，并在生产中负责生产质量控制及供货。
冯浩贤先生（「冯先生」），40岁，自2024年1月起获
委任为本集团副财务总监。彼拥有逾15年工作经
验，主要负责本集团之财务报告、财务控制事宜
及公司秘书事宜。加入本集团前，彼于一家GEM
上市公司担任财务经理。
冯先生分别于2008年11月及2021年9月取得麦觉
理大学之会计商业学士学位及香港理工大学公司
管治硕士学位。彼现为澳洲会计师公会员、香
港公司治理公会（前称香港特许秘书公会）的特许
秘书及特许管治专业人员。
Mr. Zhang Chen (“Mr. Zhang”), aged 43, graduated from Schol of
Gemology, China University of Geosciences (Beijing) majoring in Geological
Enginering in 2017, obtained a Master degre, has ben the deputy operating
director of the Company since August 2022, obtained the first clas of the
Shanghai Gold Exchange Trader Practicing Certificate* (上海黄金交易
所交易员执业证书) in 2009 and is qualified to be second-clas inspector
of precious metal, jewelery, gems and jade* (贵金属首饰与宝玉石检
测员). He is an experienced gold trader and has ben managing the gold
trading department for nearly ten years. He has market sense in precious
metals and proven ability to match buyers and selers. From 2006 to 2007,
Mr. Zhang participated in the Beijing Olympic Games Licensed Producer
Project, and after sucesfuly obtaining the Olympic Games Licensed Producer
qualification, he folowed up the production and suply management of the
Olympic Games licensed precious metals souvenirs. In 2013, he coperated
with Beijing National Highway Gold* (北京国道黄金) to develop precious
metals comemorative gifts for Shenzhou No. 9 and Tiangong No. 1, and was
responsible for the production of quality control and suply in production.
Mr. Fung Ho Yin (“Mr. Fung”), aged 40, has ben apointed as a deputy
financial controler of the Group since January 2024. He has over 15 years
of working experience and is primarily responsible for financial reporting,
financial control maters and corporate secretarial maters of the Group. Prior to
the joining of the Company, he worked as the financial manager of a company
listed on the GEM Board.
Mr. Fung obtained a bachelor’s degre of comerce in acountancy and a
master’s degre of corporate governance from Macquarie University and The
Hong Kong Polytechnic University in November 2008 and September 2021
respectively. He is curently a member of CPA Australia, a Chartered Secretary
and a Chartered Governance Profesional of The Hong Kong Chartered
Governance Institute (formerly known as The Hong Kong Institute of
Chartered Secretaries).
Domaine Power Holdings Limited
2025 Anual Report 16
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
业务概览
作为一家于香港营运历史悠久的优质珠宝综合供
应商及原设计制造商，本集团主要从事优质珠宝
设计、制造及加工，并主要出口予香港和中国大
陆的珠宝批发商、零售商及高净值客户群。凭借
管理层专业知识，本集团分配更多资源参与高级
艺术珠宝市场以及争取高净值客户市场。
此外，本集团供应多款优质黄金珠宝产品，包括
戒指、耳环、吊坠、项链、手镯、臂镯、袖扣、胸
针及踝饰。近期，根据市场的变化，管理层致力
于高级艺术珠宝的发展以及平台服务（轻资产）业
务。同时，为丰富产品种类，本集团亦提供黄金
制品及原材料。本集团客户主要为珠宝产品批发
商及零售商，及高净值客户群。
2024年，央行黄金储备不断增加，加上持续的地
缘政治紧张局势将黄金价格推升至前所未有的
水平。此外，宏观经济不明朗、消费意欲下降及
人民币贬值等因素，均对本集团于回顾年度内的
销售表现造成显著影响。针对顾客消费行为的转
变，本集团于本年度更为注重黄金珠宝首饰业
务，将业务资源分配至中国大陆市场的高级艺术
珠宝、黄金制品及材料以及网上销售黄金珠宝首
饰上，惟边际利润率较低。
除了网上销售，我们亦注重网上品牌推广和网络
营销。我们通过网络平台和社交媒体来推广品牌
和产品，以增加我们的知名度和影响力。我们相
信这些努力将有助于吸引更多的消费者关注我们
的品牌和产品，从而增加销售额和利润。
高级艺术珠宝作为我们的一个重点业务，我们致
力开拓这个市场。透过本集团的人脉网络，与国
际和香港知名的拍卖行及珠宝零售商建立良好关
系。我们相信，本集团专注高级艺术珠宝的设计
和创意是我们成功的关键。我们的团队拥有丰富
的经验和技能，并且用心为客户提供最优质的产
品和服务。透过拓展高级艺术珠宝业务，我们得
以迎合高端消费者的需求，并进一步掌握市场趋
势。我们渴望使用高品质之宝石、创新创意之设
计及精湛完美之工艺制作高级艺术珠宝产品，藉
以推广本集团品牌。本集团将继续投入创意及营
销资源，精心打造我们的高级艺术珠宝品牌，并
利用网络进行推广及做好销售和服务。
BUSINES OVERVIEW
Being an integrated fine jewelery provider and an original design manufacturer
with a wel-established operating history in Hong Kong, the Group is primarily
engaged in designing, manufacturing, procesing and exporting fine jeweleries
to jewelery wholesalers, retailers and high-net-worth customers mainly in
Hong Kong and Chinese Mainland. With the management expertise, the Group
alocated more resources to participate in the fine artistic jewelery market and
captured the market of high-net-worth customers.
Moreover, the Group has ben ofering a wide range of fine jewelery products
in gold encompasing rings, earings, pendants, necklaces, bracelets, bangles,
cuflinks, broches and anklets. Recently, acording to the changes in the
market, the management is comited to the development of the fine artistic
jewelery and service platform (aset light) busines. At the same time, in
order to enrich the product range, the Group also provides gold products
and materials. The Group’s customers are mainly wholesalers and retailers of
jewelery products, and high-net-worth customers.
In 2024, The growing reserves of gold in central banks, combined with
ongoing geopolitical tensions, have pushed gold prices to unprecedented levels.
Furthermore, factors such as macroeconomic uncertainties, a dip in consumer
sentiment, and a weakened Renminbi have had a notable impact on the Group’s
sales performance during the year under review. In response to changes in
customer consumption behavior, our group focused more on the gold jewelery
busines in the curent year, and realocated busines resources to fine artistic
jewelery, gold products and materials, and online sales of gold jewelery and
acesories in the Chinese Mainland market, albeit with lower profit margins.
In adition to online sales, we also focus on online brand promotion and digital
marketing. We promote our brand and products through online platforms
and social media to increase our visibility and influence. We believe that these
eforts wil help atract more consumers to our brand and products, thereby
increasing our sales and profits.
We have identified fine artistic jewelery as a key busines focus and are
comited to expanding in this market. Through the Group’s network, we
have established god relationships with international and wel-known auction
houses and jewelery retailers in Hong Kong. We believe that the Group’s
focus on fine artistic jewelery design and creativity is the key to our suces.
Our team has extensive experience and skils and is dedicated to providing
customers with the highest quality products and services. By expanding our
fine artistic jewelery busines, we wil be able to beter met the neds of
high-end consumers and beter grasp market trends. We are eager to use high-
quality gemstones, inovative designs, and exquisite craftsmanship to create
fine artistic jewelery products that promote our Group’s brand. The Group wil
continue to invest in creativity and marketing resources, meticulously building
our fine artistic jewelery brand. We wil leverage online promotion and ensure
excelent sales and services.
域能控股有限公司
二零二五年度报告
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
展望
在此，我要感谢大家对本集团的支持和信任。我
们一直致力于提升产品质量和客户满意度，并扩
大我们的市场份额。
于2025年初，央行黄金储备激增，加上全球地缘
政治局势持续紧张，推动黄金价格于本年度内屡
创新高。面对宏观经济不明朗及消费意欲审慎等
多种挑战，我们更需要保持警惕，及时调整我们
的策略和计划，以应对市场的变化。
黄金首饰在我们的销售占比越来越高，毛利率难
免受压。为了保持稳健的利润，我们会全力推出
更多高毛利的产品。同时，集团正积极拓展业务
范畴，尤其在黄金业务方面，我们准备购入「香港
黄金交易所有限公司成员会籍」及「香港黄金交易
所有限公司注册铸造商会籍」，并积极考虑于本地
配置黄金精炼厂，务求从黄金上游、中游及下游
业务构成产业链。
此外，本集团高级艺术珠宝产品的销售渠道之一
乃透过拍卖行进行，同时我们已和本港著名的珠
宝零售商合作销售，务求争取更好的业绩。我们
亦将积极扩展线上销售渠道，提供方便快捷的购
物和定制体验，以满足客户不同的需求。
鉴于扩增实境(AR)及区块链技术应用于商业用途
日益受欢迎，本集团可能会物色适当机会，利用
新技术开发服务平台，以增加其服务种类及加强
盈利能力。有关服务包括但不限于提供一站式黄
金珠宝销售虚拟平台。该计划的资金主要来自本
公司储备。
我们亦将继续注重人力资源管理和发展，并积极
邀请经验丰富的珠宝业专业人士和区块链技术人
才加入我们的营运团队，务求在黄金价格波动下
分析走势，并进一步转化为集团潜在盈利，从而
进一步提高公司的综合竞争力。我们将继续优化
企业策略，培育优良的企业文化，为本公司的持
份者创造长期价值。
PROSPECTS
I would like to expres my gratitude to al of you for your suport and trust
in our Group. We have ben comited to improving product quality and
customer satisfaction, as wel as expanding our market share.
At the begining of 2025, central bank gold reserves surged, coupled with
ongoing global geopolitical tensions, driving gold prices to repeatedly hit new
highs throughout the year. In the face of macroeconomic uncertainties and
cautious consumer sentiment, we must remain vigilant and promptly adjust our
strategies and plans to respond to market changes.
The increasing proportion of gold jewelery in our sales mix inevitably puts
downward presure on gros profit margin. To maintain a healthy margin, we
wil spare no eforts to create products that wil comand higher margins. At
the same time, the group is actively expanding its busines scope, especialy in
the gold busines. We are going to purchase the “Trading Membership” and
the “Manufacturing Membership” of Hong Kong Gold Exchange Limited, and
are actively considering seting up a gold refinery localy, aiming to form an
industrial chain from upstream, midstream, and downstream gold busineses.
In adition, one of the sales chanels for the Group’s fine artistic jewelery
products is through auction houses. We have also identified wel-known
jewelery retailers to coperate with in sales, striving for beter performance.
We wil also proactively broaden our online sales chanels to ofer convenient
and rapid shoping and customization experiences that cater to the diverse
demands of our customers.
Given the increasing popularity of Augmented Reality (AR) and blockchain
aplications for comercial purposes, the Group may identify apropriate
oportunities to develop service platforms using new technologies to increase
its service oferings and strengthen its profitability. These services include but
are not limited to providing a one-stop virtual platform for gold jewelery sales.
The funding for this plan wil mainly come from the Company’s reserves.
We wil also focus on human resources management and development, and
actively invite experienced profesionals from the jewelery industry and
blockchain talent to join our operational team. Our goal is to analyze trends
amidst fluctuations in gold prices and further transform them into potential
profits for the group, thereby enhancing the company’s overal competitivenes.
We wil continue to optimize our corporate strategy, cultivate a strong
corporate culture, and create long-term value for our stakeholders.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| 185,477 | |||
| 1,905 | |||
| 1.0 | |||
| (8,297) | |||
Domaine Power Holdings Limited
2025 Anual Report 18
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
财务回顾
收益
本集团截至2025年3月31日止年度的收益约为
185.5百万港元，较截至2024年3月31日止年度减
少约41.3百万港元或18.2%。本集团收益减少主
要由于本集团根据市场趋势调整了市场策略，在
香港市场，大幅减少了对贵金属及珠宝原材料的
供应，与此同时，加大对中国大陆市场的黄金珠
宝产品及材料的业务资源配置。因此，来自中国
大陆的销售收益较截至2024年3月31日止年度增
加约50.5百万港元或37.5%。然而，受市场下行影
响，来自香港的销售收益较截至2024年3月31日止
年度显著下降约91.8百万港元或99.8%。
毛利及毛利率
本集团于截至2025年3月31日止年度的毛利约为
1.9百万港元，较截至2024年3月31日止年度减少
约1.1百万港元或36.9%。毛利率则由截至2024年3
月31日止年度约1.3%下降至截至2025年3月31日
止年度约1.0%，主要由于对中国大陆巿场销售利
润较低的黄金首饰产品及材料比例增加。
销售开支
本集团的销售开支由截至2024年3月31日止年度
约2.7百万港元减少约1.2百万港元或43.1%至截至
2025年3月31日止年度约1.5百万港元。减少主要
归因于中国大陆市场业务趋于稳实，从而减少了
市场推广所需的顾问费和招待费。
行政开支
本集团的行政开支由截至2024年3月31日止年度
约18.2百万港元减少约1.6百万港元或8.9%至截至
2025年3月31日止年度约16.6百万港元。行政开支
减少主要由于优化资源配置，经营业务时加强成
本管控令顾问费、保险费用及折旧费用减少约1.6
百万港元。
FINANCIAL REVIEW
For the year ended 31 March
截至3月31日止年度
R
Revenue
The Group’s revenue for the year ended 31 March 2025 was aproximately
HK$185.5 milion, representing a decrease of aproximately HK$41.3
milion or 18.2% compared with the year ended 31 March 2024. The decrease
in the Group’s revenue is mainly due to the Group’s adjustment of market
strategy acording to market trends. In the Hong Kong market, the Group has
significantly reduced the suply of precious metals and raw jewelery materials.
At the same time, it has increased the alocation of busines resources for gold
jewelery products and materials in the market of Chinese Mainland. Therefore,
the revenue from the sales in Chinese Mainland increased by aproximately
HK$50.5 milion or 37.5% compared with the year ended 31 March 2024.
However, due to the market downturn, sales revenue from Hong Kong
significantly decreased by aproximately HK$91.8 milion or 99.8% compared
with the year ended 31 March 2024.
Gros profit and gros profit margin
The Group’s gros profit for the year ended 31 March 2025 was aproximately
HK$1.9 milion, representing a decrease of aproximately HK$1.1 milion
or 36.9% compared with the year ended 31 March 2024. Gros profit margin
decreased to aproximately 1.0% for the year ended 31 March 2025 from
aproximately 1.3% for the year ended 31 March 2024, which was mainly due
to larger proportion of sales of gold jewelery products and material with lower
margin to the Chinese Mainland market.
Seling expenses
The Group’s seling expenses decreased by aproximately HK$1.2 milion or
43.1% to aproximately HK$1.5 milion for the year ended 31 March 2025
from aproximately HK$2.7 milion for the year ended 31 March 2024. The
decrease was primarily atributable to the stabilization of busines in the
Chinese Mainland market, which reduced the consultancy and entertainment
fes required for market promotion.
Administrative expenses
The Group’s administrative expenses decreased by aproximately HK$1.6
milion or 8.9%, to aproximately HK$16.6 milion for the year ended 31
March 2025 from aproximately HK$18.2 milion for the year ended 31 March
2024. The decrease was primarily due to the optimising of resource alocation,
the decline in consultancy fe, insurance expenses and depreciation expenses
by aproximately HK$1.6 milion atributable to the strengthening of cost
controls in busines operation.
域能控股有限公司
二零二五年度报告
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
财务成本
本集团截至2025年3月31日止年度的财务成本约
58,000港元，较截至2024年3月31日止年度的财务
成本约57,000港元增加约1,000港元或1.8%，乃由
于偿还租赁负债所致。
本公司拥有人应占亏损
截至2025年3月31日止年度，本集团录得本公司拥
有人应占亏损约8.3百万港元，较截至2024年3月
31日止年度的亏损约17.7百万港元减少约9.4百万
港元或53.2%。本公司拥有人应占亏损减少主要由
于截至2025年3月31日止年度加强成本管理，加上
按公允值计入损益（「按公允值计入损益」）的金融
资产的公允值收益有所增加。
物业、厂房及设备
于2025年3月31日的账面净值约为0.2百万港元，
较2024年3月31日减少约0.7百万港元。账面净值
减少主要是由于折旧约0.7百万港元。
按公允值计入损益的金融资产
按公允值计入损益的金融资产（一份人寿保险保
单）约为19.5百万港元。截至2025年3月31日止年
度，按公允值计入损益的金融资产公允值变动收
益约6.6百万港元已于损益中确认。执行董事未有
因为短期市场波动而改变本集团的投资策略。
贸易应收款项
于2025年3月31日的贸易应收款项较于2024年3月
31日的贸易应收款项减少约0.2百万港元，乃主要
由于有效的催收措施。
流动资金及财务资源
于2025年3月31日，本集团的流动资产约为60.3
百万港元（2024年：约62.9百万港元），包括现金
及银行结余约36.3百万港元（2024年：约36.4百万
港元）。于2025年3月31日，本集团的非流动负债
约为1.0百万港元（2024年：约0.4百万港元），以及
流动负债约为7.7百万港元（2024年：约8.4百万港
元），主要包括日常营运过程中产生的应付款项。
因此，于2025年3月31日，流动比率（即流动资产
与流动负债的比率）约为7.8（2024年：约7.5）。
资本负债比率
本集团于2025年3月31日的资本负债比率并不适
用，原因是现金及银行结余超逾计息借贷。
Finance costs
The Group’s finance costs for the year ended 31 March 2025 was aproximately
HK$58,000, which increase by aproximately HK$1,000 or 1.8% as compared
to finance costs of aproximately HK$57,000 for the year ended 31 March
2024 due to repayment of lease liabilities.
Los atributable to owners of the Company
The Group recorded a los atributable to owners of the Company of
aproximately HK$8.3 milion for the year ended 31 March 2025, representing
a decrease of aproximately HK$9.4 milion or 53.2% compared to a los
of aproximately HK$17.7 milion for the year ended 31 March 2024. The
decrease in los atributable to owners of the Company was mainly due to the
strengthening of cost controls and the increase in fair value gains on financial
asets at fair value through profit or los (“FVPL”) for the year ended 31 March
2025.
Property, plant and equipment
The net carying amount as at 31 March 2025 was aproximately HK$0.2
milion, representing a decrease of aproximately HK$0.7 milion from
that as at 31 March 2024. This was mainly due to depreciation amounted to
aproximately HK$0.7 milion.
Financial asets at FVPL
Financial asets at FVPL which is a life insurance policy amounted to
aproximately HK$19.5 milion. During the year ended 31 March 2025, the
gain on changes in fair value on financial asets at FVPL of aproximately
HK$6.6 milion has ben recognised in profit or los. The executive directors
did not alter the Group’s investment strategy due to short-term market
volatilities.
Trade receivables
There was a decrease in trade receivables as at 31 March 2025 of aproximately
HK$0.2 milion as compared with 31 March 2024, which was mainly due to
efective colection measures.
Liquidity and financial resources
As at 31 March 2025, the Group had curent asets of aproximately HK$60.3
milion (2024: aproximately HK$62.9 milion) which comprised cash and
bank balances of aproximately HK$36.3 milion (2024: aproximately
HK$36.4 milion). As at 31 March 2025, the Group had non-curent liabilities
of aproximately HK$1.0 milion (2024: aproximately HK$0.4 milion),
and the curent liabilities amounted to aproximately HK$7.7 milion (2024:
aproximately HK$8.4 milion), consisting mainly of payables arising in the
normal course of operation. Acordingly, the curent ratio, being the ratio of
curent asets to curent liabilities, was aproximately 7.8 as at 31 March 2025 (2024:
aproximately 7.5).
Gearing ratio
The gearing ratio of the Group as at 31 March 2025 was not aplicable as cash
and bank balances exceded interest-bearing borowings.
Domaine Power Holdings Limited
2025 Anual Report 20
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
库务政策
本集团在执行库务政策上采取审慎的财务管理
策略，因而于回顾年度内维持健全的流动资金状
况。本集团透过就若干客户的应收款项购买信用
保险，不断评估其客户的信贷状况及财务状况，
务求降低信贷风险。为控制流动资金风险，董事
会密切监察本集团的流动资金状况，确保本集团
资产、负债及其他承担的流动资金架构可不时满
足其资金需要。
业务策略
因政治、经济及市场持续不明朗，生产及销售黄
金珠宝产品录得毛利下跌。鉴于本集团的营运及
财务状况，本集团于继续从事其黄金珠宝业务的
同时，有意探索开拓本地及海外其他可能业务的
机会。透过提高品牌知名度及产品质素，加强销
售及市场推广力度以及巩固其市场占有率，本集
团旨在发展为香港高级艺术珠宝供应商。
本集团继续挖掘其认为会使其所提供的综合服
务受惠的商机，即通过提供各种专为个别市场度
身订造的造型及设计，以及调整其生产资源及产
能，从而更好地迎合不同产品交付期、消费者喜
好及节日购物惯例。本集团亦将提升企业品牌效
应及卓越设计能力的优势，投入更多资源采购珍
贵宝石，以吸引高净值客户群。本集团将投入更
多销售及市场推广资源以推广其品牌及产品，选
择性地参加贸易展览，采用线上营销并投放充足
设计及产品开发资源，以提供更多更符合不同市
场消费者的产品。
本集团认为，其产品的成功归功于本集团能够应
对市场趋势及消费者喜好，提供新颖的产品设计
及开发创新生产技术。本集团一直向客户提供多
款设计优美，且由各种贵金属及各种优质规格的
钻石及宝石制成的产品（包括收藏级产品），以迎
合更广泛的市场需求。依靠「一带一路」倡议及中
国富人的日益增加，本集团致力于拓展至可为本
集团往后提供强劲增长势头的新市场。
Treasury policies
The Group has adopted a prudent financial management aproach towards its
treasury policies and thus maintained a healthy liquidity position throughout
the year under review. The Group strives to reduce exposure to credit risk by
buying credit insurance on certain customers’ receivables, performing ongoing
credit asesments and evaluations of the financial status of its customers. To
manage liquidity risk, the Board closely monitors the Group’s liquidity position
to ensure that the liquidity structure of the Group’s asets, liabilities and other
comitments can met its funding requirements from time to time.
BUSINES STRATEGIES
With continued political, economic and market uncertainties, the production
and sale of gold jewelery products reported a decrease in gros profit. In light
of the operations and financial position of the Group, the Group intends to
explore other posible busines oportunities both localy and abroad while
staying on with its gold jewelery busines. The Group aims to develop as a fine
artistic jewelery provider in Hong Kong by improving the brand awarenes and
quality of products, strengthening the sales and marketing force and solidifying
its presence in market.
The Group continues to explore oportunities where it believes would benefit
the integrated services it is ofering, i.e. providing a wider range of styles and
designs tailored for individual markets and adjusting its production resources
and capacity to beter cater for delivery period of varied products, consumer
preferences and festive shoping practices. The Group wil also strengthen
its established corporate brand name and proven design capabilities, increase
resources in procuring precious gems in order to atract high-net-worth
customer group. The Group wil spend its sales and marketing resources on
promoting its brand and products, participating in selected trade exhibitions,
utilising online marketing, and alocate suficient design and product
development resources to ofer a wider range of products that are favourable to
consumers in diferent markets.
The Group believes its abilities to create new product designs and develop
inovative production techniques in response to market trends and consumer
preferences contribute to the suces of its products. The Group has ben
ofering customers with a diverse range of products with apealing designs,
made with asorted kinds of precious metals, diamonds and gem stones with
various premium specifications in a bid to cater for a broad bandwidth of
market demand, including colectible grade product. Backed by the ‘One Belt,
One Road’ initiative and increasing number of wealthy in China, the Group
is devoted to expanding into the new market that wil provide the Group with
strong momentum for future growth.
域能控股有限公司
二零二五年度报告
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
外汇风险
于截至2025年3月31日止年度，本集团有以外币
（即相关集团实体功能货币以外的货币）计值的货
币资产及货币负债，主要为现金及银行结余。因
此，本集团于2025年3月31日面临来自换算以外币
计值的款项的外汇风险。由于港元与美元挂钩，
本集团预期港元兑美元的汇率不会发生任何重
大变动。本集团承受的外汇风险主要与人民币有
关。倘港元于2025年3月31日兑人民币升值╱贬值
5%，而其他所有变量保持不变，于截至2025年3
月31日止年度本公司拥有人应占年内亏损将会减
少╱增加少于1,000港元（2024年：本公司拥有人应
占年内亏损将会减少╱增加少于1,000港元）。
本集团并无从事任何衍生工具活动，亦无利用任
何财务工具对冲其外币风险。
资本架构
于截至2025年3月31日止年度，本公司资本架构概
无变动。于2025年3月31日，本公司资本包括普通
股及资本储备。
资本承担
于2025年3月31日及2024年3月31日，本集团概无
资本承担。
股息
董事会不建议派付截至2025年3月31日止年度之
末期股息。
本公司于截至2025年3月31日止年度并无派付或
宣派任何股息。
雇员资料
于2025年3月31日，本集团有9名雇员（2024年：10
名）。员工成本总额（包括董事酬金）约为8.8百万
港元，而截至2024年3月31日止年度则约为10.2百
万港元。薪酬乃参考市况及个别雇员之表现、资
格及经验而厘定。
Foreign exchange exposure
For the year ended 31 March 2025, the Group had monetary asets and
monetary liabilities denominated in- foreign curencies, i.e. curency other than
the functional curency of the respective group entities, which is mainly cash
and bank balances. Consequently the Group had foreign exchange risk exposure
from translation of amount denominated in foreign curencies as at 31 March
2025. Since HK$ is peged to US$, the Group does not expect any significant
movements in HK$/US$ exchange rate. The Group is exposed to foreign
exchange risk primarily with respect to RMB. If HK$ as at 31 March 2025
had strengthened/weakened by 5% against RMB with al other variables held
constant, the los for the year atributable to owners of the Company would
have ben decreased/increased les than HK$1,000 for the year ended 31 March
2025 (2024: los for the year atributable to owners of the Company would have
decreased/increased by les than HK$1,000).
The Group does not engage in any derivatives activities and does not comit to
any financial instruments to hedge its exposure to foreign curency risk.
Capital structure
There has ben no change in the capital structure of the Company during the
year ended 31 March 2025. As at 31 March 2025, the capital of the Company
comprises ordinary shares and capital reserves.
Capital comitments
As at 31 March 2025 and 31 March 2024, the Group had no capital
comitments.
Dividend
The Board does not recomend the payment of final dividend for the year
ended 31 March 2025.
No dividend has ben paid or declared by the Company during the year ended
31 March 2025.
Information on employes
As at 31 March 2025, the Group had 9 employes (2024: 10). Total staf costs
(including the Directors’ emoluments) were aproximately HK$8.8 milion, as
compared with aproximately HK$10.2 milion for the year ended 31 March
2024. Remuneration is determined with reference to market conditions and
individual employes’ performance, qualification and experience.
Domaine Power Holdings Limited
2025 Anual Report 22
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
除公积金计划（根据强制性公积金计划条例的条
文为香港雇员运作）或社会保险基金（包括为中
国雇员设立的退休养老保险、医疗保险、失业保
险、工伤保险及生育保险）外，本公司会参考本
集团表现及个别员工表现评估发放酌情花红、雇
员购股权及股份奖励。有关本公司股份计划的详
情，请参阅本报告第48至53页及第159至161页。
董事认为，本集团雇员之薪金及福利维持在具竞
争力的水平，在本集团薪金及花红制度（每年进行
检讨）的总体框架下，雇员按表现获得奖励。
采纳
年股份计划及终止
年购股权
计划
本公司于2015年2月10日采纳购股权计划（「2015年
购股权计划」），据此，若干选定类别的参与者（包
括（其中包括）董事及全职雇员）可获授购股权以
认购股份。除非以其他方式注销或修订，计划于
该日起计10年内仍有效。自其获采纳以来，并无
根据计划授出任何购股权。
为规范可能发行的购股权及股份奖励作为本公司
可用以作为其激励策略一部分的股权激励类型，
并确保采纳的新计划符合香港联合交易所有限
公司所引入自2023年1月1日起生效的经修订上
市规则第十七章，董事会建议采纳新股份奖励计
划（「2023年股份计划」），并于2023年9月14日获本
公司股东批准及采纳。紧随2023年股份计划生效
后，2015年购股权计划已告终止，而本公司亦不
再根据2015年购股权计划授出任何购股权。
于本报告日期，卓佳专业商务有限公司已获委任
管理及执行2023年股份计划。联交所上市委员会
已批准根据奖励配发及发行的本公司股份（「股
份」）上市及买卖。
于2024年3月28日，董事会议决向谢祺祥先生授出
100,000份股份奖励，相当于授出日期股份总数的
0.0579%。此外，于2024年3月28日，董事会议决向
谢祺祥先生授出1,000,000份购股权、向陈维端先
生授出500,000份购股权，以及向2023年股份计划
另外5名个人雇员参与者授出1,050,000份购股权，
分别相当于授出日期股份总数的0.579%、0.290%
及0.608%。
Apart from the provident fund scheme (operation in acordance with the
provisions of the Mandatory Provident Fund Schemes Ordinance for Hong
Kong employes) or social insurance fund (including retirement pension
insurance, medical insurance, unemployment insurance, injury insurance
and maternity insurance for the PRC employes), discretionary bonuses and
employe share options and share awards may be also awarded to employes
acording to the Group’s performance as wel as asesment of individual
performance. For details of the share schemes of the Company, please refer to
page 48 to page 53 and page 159 to page 161 of this report.
The Directors believe that the salaries and benefits of the Group’s employes
are kept at a competitive level and employes are rewarded on a performance-
related basis within the general framework of the Group’s salary and bonus
system, which is reviewed anualy.
ADOPTION OF THE 2023 SHARE SCHEME AND
TERMINATION OF THE 2015 SHARE OPTION SCHEME
The Company adopted the share option scheme on 10 February 2015 (the “2015
Share Option Scheme”) under which certain selected clases of participants (including,
among others, Directors and ful-time employes) may be granted options to
subscribe for the shares. Unles otherwise canceled or amended, the scheme
wil remain in force for 10 years from that date. No share option had ever ben
granted under the Scheme since its adoption.
In order to provide for the potential isuance of both share options and share
awards as the types of equity incentives that the Company can utilise as part of
its incentive strategy and also to ensure that the new scheme adopted shal be
in compliance with the amended Chapter 17 of the Listing Rules introduced
by the Stock Exchange of Hong Kong Limited, which came into efect on 1
January 2023, the Board proposed the adoption of a new share incentive scheme (the
“2023 Share Scheme”) which was aproved and adopted by the Shareholders
of the Company on 14 September 2023. Imediately upon the 2023 Share
Scheme taking efect, the 2015 Share Option Scheme terminated and the
Company shal not grant any options under the 2015 Share Option Scheme.
As at the date of this report, Tricor Services Limited has ben apointed to
administer and implement the 2023 Share Scheme. The Listing Comite of
the Stock Exchange has aproved the listing of and granted permision to deal
in the shares of the Company (the “Shares”) to be aloted and isued pursuant
to the awards.
On 28 March 2024, the Board resolved to grant 100,000 share awards to Mr.
Xie Tom, representing 0.0579% of the total number of Shares as at the date
of grant. Moreover, on 28 March 2024, the Board resolved to grant 1,000,000
share options to Mr. Xie Tom, 500,000 share options to Mr. Chan Wai Dune
and 1,050,000 share options to 5 other individual employe participants of the
2023 Share Scheme, representing respectively 0.579%, 0.290% and 0.608% of
the total number of Shares as at the date of grant.
域能控股有限公司
二零二五年度报告
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
有关采纳2023年股份计划及终止2015年购股权计
划的详情，请参阅本公司日期为2023年8月9日的
通函及本公司日期为2023年9月14日的公布。有关
本公司根据2023年股份计划授出股份奖励及购股
权的详情，请参阅本公司日期为2024年3月28日及
2024年7月24日的公布以及本报告内董事会报告
第48至53页。
持有之重大投资
于2025年3月31日，本集团持有为非流动资产之按
公允值计入损益的金融资产约19,481,000港元，相
当于其资产总值约23.6%。
按公允值计入损益的金融资产包括人寿保险保单
约19,481,000港元，相当于其资产总值约23.6%。
于2025年5月2日，董事会批准及提交提取人寿保
单（「提取」）。有关提取的详情，请参阅本报告第
25页「报告期后事项」一段。
出售上市证券
于2024年11月4日至2024年11月22日期间，本公司
透过连串交易于公开市场出售合共69,202,000股
利时集团（控股）有限公司（于香港联合交易所有
限公司上市，股份代号：526）（「利时集团」）之股
份（相当于出售事项时已发行利时集团之股份总
数约0.86%，「售出股份」），总代价约11,958,088港
元（不包括印花税及相关开支）须于结算时以现金
支付（「出售事项」）。出售事项下每股利时集团之
股份的平均售价（不包括印花税及相关开支）约为
0.1727港元。
进行出售事项后，本公司并无持有任何利时集团
之股份。
有关对手方的资料
由于出售事项乃于公开市场进行，故无法确定售
出股份买方的身份。据董事经作出一切合理查询
后所深知、尽悉及确信，概无本公司关连人士购
入售出股份。
For details of the adoption of the 2023 Share Scheme and the termination of
the 2015 Share Option Scheme, please refer to the circular of the Company
dated 9 August 2023 and anouncement of the Company dated 14 September
2023. For details of the grant of share awards and share options pursuant to
the 2023 Share Scheme by the Company, please refer to the anouncements of
the Company dated 28 March 2024 and 24 July 2024 and page 48 to 53 of the
Reports of the Directors of this report.
SIGNIFICANT INVESTMENTS HELD
As at 31 March 2025, the Group held financial asets at fair value through
profit or los in the amounts of aproximately HK$19,481,000 as non-curent
asets, representing aproximately 23.6% of its total asets.
The financial asets at fair value through profit or los consist of a life insurance
policy in the amounts of aproximately HK$19,481,000, representing
aproximately 23.6% of its total asets.
On 2 May 2025, the Board aproved and submited the withdrawal of the life
insurance policy (the “Withdrawal”). For details of the Withdrawal, please refer
to the paragraph “Event after the Reporting Period” on page 25 of this report.
DISPOSAL OF LISTED SECURITIES
During the period from 4 November 2024 to 22 November 2024, by a series
of transactions, the Company disposed of an agregate of 69,202,000 shares of
Lisi Group (Holdings) Limited, which is listed on the Stock Exchange of Hong
Kong Limited with Stock Code 526 (“Lisi Group”) (representing aproximately
0.86% of the total shares of Lisi Group in isue at the time of the Disposal,
“Disposed Shares”) on the open market at a total consideration of aproximately
HK$11,958,088 (excluding stamp duty and related expenses), which was
receivable in cash on setlement (the “Disposal”). The average seling price (excluding
stamp duty and related expenses) for the Disposal of each shares of Lisi Group
was aproximately HK$0.1727.
After the Disposal, the Company does not hold any shares of Lisi Group.
Information of the Counterparties
As the Disposal was conducted on the open market, the identities of the
purchaser(s) of the Disposed Shares canot be ascertained. To the best
knowledge, information and belief of the Directors and having made al
reasonable enquiries, none of the conected persons of the Company has
purchased the Disposed Shares.
Domaine Power Holdings Limited
2025 Anual Report 24
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
Reasons for and Benefits of the Disposal
As the Disposal was made on the open market at prevailing market price, the
Directors are of the view that the terms of the Disposal are fair and reasonable.
In view of the recent volatile market conditions and the market price of the
shares of Lisi Group, the Directors believe that it is beneficial to adopt a
cautious investment strategy to liquidate the Group’s investment in the shares
of Lisi Group. The Group intends to use the proceds of the Disposal for general
working capital or other apropriate investment oportunities. Taking into
acount the factors above, the Directors consider that the Disposal is in the
interests of the Company and the shareholders as a whole.
Financial Efect of the Disposal
As a result of the Disposal, the Group recognised an audited gain of
aproximately HK$6,600,000 (excluding stamp duty and related expenses),
which is calculated by the diference betwen the fair values on the disposal date
and 31 March 2024.
For details of the Disposal, please refer to the anouncement of the Company
dated 25 November 2024.
FUTURE PLANS FOR MATERIAL INVESTMENTS AND
CAPITAL ASETS
There was no definite future plan for material investments or acquisition of
material capital asets as at 31 March 2025.
MATERIAL ACQUISITIONS AND DISPOSAL OF
SUBSIDIARIES AND AFILIATED COMPANIES
Save as disclosed in the paragraph headed “Significant Investments Held” in
this report, the Group did not have any material acquisitions or disposals of
subsidiaries or afiliated companies during the year ended 31 March 2025.
On 2 May 2025, the Board aproved and submited the Withdrawal of the life
insurance policy. For details of the Withdrawal, please refer to the paragraph “Event
after the Reporting Period” on page 25 of this report.
CHARGES OF ASETS
As at 31 March 2025, the Group had no short-term secured borowings (2024:
Nil).
CONTINGENT LIABILITIES
The Group had no material contingent liabilities as at 31 March 2025 (2024:
Nil).
进行出售事项的理由及裨益
由于出售事项乃于公开市场按当时市价进行，董
事认为出售事项的条款属公平合理。考虑到近期
市况波动及利时集团之股份的市价，董事认为采
取审慎投资策略变现本集团于利时集团之股份的
投资乃有利之举。本集团拟将出售事项所得款项
用于一般营运资金或其他合适投资机会。经考虑
上述因素后，董事认为出售事项符合本公司及股
东的整体利益。
出售事项的财务影响
本集团就出售事项确认经审核收益约6,600,000港
元（不包括印花税及相关开支），此乃按出售日期
与2024年3月31日的公平值之间差额计算。
有关出售事项的详情请参阅本公司日期为2024年
11月25日之公布。
重大投资及资本资产之未来计划
于2025年3月31日，本集团并无任何有关重大投资
或重大资本资产收购之具体未来计划。
重大收购及出售附属公司及联属公司
除本报告「持有之重大投资」一段所披露者外，本
集团于截至2025年3月31日止年度并无任何重大
收购或出售附属公司或联属公司事项。
于2025年5月2日，董事会批准及提交提取人寿保
单。有关提取的详情，请参阅本报告第25页「报告
期后事项」一段。
资产抵押
于2025年3月31日，本集团概无短期已抵押借贷
（2024年：无）。
或然负债
于2025年3月31日，本集团并无任何重大或然负债
（2024年：无）。
域能控股有限公司
二零二五年度报告
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
报告期后事项
提取人寿保单
于2025年5月2日（交易时段后），董事会批准本
公司间接全资附属公司三和珠宝贸易有限公司
（「三和」）（作为三和与汇丰人寿保险（国际）有限公
司（「汇丰人寿」）于2015年6月26日签订的人寿保险
保单（「人寿保单」）持有人及受益人）按退保价值
提取人寿保单，并已就此向汇丰人寿提交相关表
格（「提取」）。
有关人寿保单的资料
人寿保单为本公司前控股东、执行董事兼行政
总裁纪若鹏先生投保。现时受保人为本公司营运
总监陶鸿波先生，其负责本公司日常营运及策略
工作。
提取的财务影响
按于2025年5月2日人寿保单的退保价值合共约
2,480,000美元（相当于约19,344,000港元）及人寿保
单的已付一次性保费计算，人寿保单的价值已达
致收支平衡。待汇丰人寿妥为接获本公司发出的
所有退保要求后，由于提取将于汇丰人寿与三和
相互协定的日期生效，故退保价值或因提取生效
日期而异。本公司将确保根据上市规则第14.07条
计算有关提取于生效日期的最高适用百分比率低
于25%，并将遵守相关上市规则。
预期提取所得款项净额将用作增加营运资金及发
展黄金珠宝产品。
提取的理由及裨益
鉴于提取预期将达致收支平衡，董事会经适当审
慎考虑后认为，提取将增加营运资金，并提供资
金用作发展黄金珠宝产品。基于上述原因，董事
（包括独立非执行董事）认为，提取条款属公平合
理，并符合本公司及股东的整体利益。
提取详情请参阅本公司日期为2025年5月2日之
公布。
除上述披露外，本集团概无其他报告期后重大
事项。
EVENT AFTER THE REPORTING PERIOD
Withdrawal of Life Insurance Policy
On 2 May 2025 (after trading hours), the Board aproved and submited the
relevant form to HSBC Life (International) Limited (“HSBC Life”) for the
withdrawal by KTL Jewelery Trading Limited (“KTL”), an indirect wholy-
owned subsidiary of the Company, as the policy holder and beneficiary of a life
insurance policy entered into by KTL with HSBC Life on 26 June 2015 (the “Life
Insurance Policy”), at the surender value (the “Withdrawal”).
Information about the Life Insurance Policy
The Life Insurance Policy is to insure for Mr. Kei York Pang Victor, who was a
controling shareholder, an executive Director and chief executive oficer of the
Company. The curent insured person is Mr. Tao Hongbo, the chief operation
oficer of the Company who is responsible for daily operation and strategy of the
Company.
Financial Efects of the Withdrawal
Based on the surender value of the Life Insurance Policy as at 2 May 2025
amounting to an agregate of aproximately US$2,480,000 (equivalent to
aproximately HK$19,344,000) and the single premium paid of the Life
Insurance Policy, the value of Life Insurance Policy was already breakeven. As
the Withdrawal wil take efect on a date to be mutualy agred betwen HSBC
Life and KTL, after al surender requirements are received in god order by
the Company to HSBC Life, the surender value may vary upon the efective
date of the Withdrawal. The Company wil ensure that the highest aplicable
percentage ratio calculated pursuant to Rule 14.07 of the Listing Rules in
respect of the Withdrawal at the efective date wil be les than 25% and wil
comply with the relevant Listing Rules.
It is expected that the net proceds from the Withdrawal wil be used to
increase working capital and develop gold jewelery products.
Reasons for and Benefits of the Withdrawal
Taking into acount that the Withdrawal is expected to be already breakeven,
after due and careful consideration by the Board, it is considered that the
Withdrawal wil increase working capital and provide fund available for use to
develop gold jewelery products. In view of the above, the Directors (including
the independent non-executive Directors) are of the view that the terms of the
Withdrawal are fair and reasonable, and in the interests of the Company and the
Shareholders as a whole.
For details of the Withdrawal, please refer to the anouncement of the Company
dated 2 May 2025.
Save as disclosed above, there is no other significant event of the Group after the
Reporting Period.
Domaine Power Holdings Limited
2025 Anual Report 26
CORPORATE GOVERNANCE REPORT
企业管治报告
CORPORATE GOVERNANCE PRACTICES
Adapting and adhering to recognised standards of corporate governance
principles and practices has always ben one of the top priorities of the
Company. The Board believes that god corporate governance is one of the
areas that lead to the suces of the Company and in balancing the interests of
shareholders, customers and employes, and the Board is devoted to ongoing
enhancements of the eficiency and efectivenes of such principles and practices.
The Board has adopted the Principles and code provisions (the “Code
Provisions”) of the Corporate Governance Code set out in Apendix C1 to the
Listing Rules as the basis of the Company’s corporate governance practices
enabling its shareholders to evaluate. During the year ended 31 March 2025,
the Company had complied with the Code Provisions.
MODEL CODE FOR SECURITIES TRANSACTIONS BY
DIRECTORS
The Company has adopted the Model Code for Securities Transactions by
Directors of Listed Isuers (the “Model Code”) set out in Apendix C3 to the
Listing Rules as its own code of conduct regarding securities transaction by
Directors of the Company. Having made specific enquiries to al the Directors,
the Directors confirmed that they had complied with the required standard as
set out in the Model Code during the year ended 31 March 2025.
BOARD COMPOSITION AND CHANGES
As at 31 March 2025 and up to the date of this report, the Board comprises
seven Directors, of which two are executive Directors, two are non-executive
Directors and thre are independent non-executive Directors. In adition, a list
containing the names of the Directors and their roles and functions is available
on the websites of the Group and the Stock Exchange. The composition of the
Board is as folows:
Executive Directors
Dr. So Shu Fai (Chairman)
Mr. Tom Xie (Chief Executive Oficer)
Non-executive Directors
Mr. Chan Wai Dune
Mr. Ning Rui (Re-designated on 1 September 2024)
Independent non-executive Directors
Mr. Yau Pak Yue
Mr. Chung Wai Man
Mr. Ning Rui (Resigned on 1 September 2024)
Ms. Lin Ying (Apointed on 1 September 2024)
企业管治常规
配合及遵守企业管治原则及常规之公认标准一直
为本公司最优先原则之一。董事会相信良好的企
业管治是引领本公司走向成功及平衡股东、客户
以及雇员之间利益关系之因素之一，且董事会致
力于持续改善该等原则及常规之效率及有效性。
董事会已采纳上市规则附录C1所载企业管治守
则之原则及守则条文（「守则条文」），作为本公
司企业管治常规的基础，以便股东进行评估。截
至2025年3月31日止年度，本公司一直遵守则
条文。
董事进行证券交易的标准守则
本公司已采纳上市规则附录C3所载之上市发行人
董事进行证券交易的标准守则（「标准守则」），作
为本公司董事进行证券交易之行为守则。经向全
体董事作出具体查询后，董事确认于截至2025年3
月31日止年度已遵守标准守则所载规定标准。
董事会组成及变动
于2025年3月31日及直至本报告日期，董事会由
七名董事组成，其中包括两名执行董事、两名非
执行董事及三名独立非执行董事。此外，董事名
单与彼等角色和职能已载于本集团及联交所之网
站。董事会成员如下：
执行董事
苏树辉博士（主席）
谢祺祥先生（行政总裁）
非执行董事
陈维端先生
宁睿先生（于2024年9月1日调任）
独立非执行董事
邱伯瑜先生
钟卫民先生
宁睿先生（于2024年9月1日辞任）
林颖女士（于2024年9月1日获委任）
域能控股有限公司
二零二五年度报告
CORPORATE GOVERNANCE REPORT
企业管治报告
根据上市规则第
13.51(2)
条及第
13.51B
条披
露董事资料
于截至2025年3月31日止年度，董事及董事会委员
会组成曾有若干变动：
自2024年9月1日起生效：
(i) 宁睿先生已由独立非执行董事调任为非执
行董事；
(i) 林颖女士已获委任为独立非执行董事；
(i) 宁睿先生呈辞本公司审核委员会、薪酬委员
会及提名委员会成员的职务；及
(iv) 林颖女士已获委任为本公司审核委员会、薪
酬委员会及提名委员会的成员。
有关上文董事变更及其履历以及董事会委员会组
成的详情已于本公司日期为2024年8月30日之公
布披露。
财务总监辞任
黄腾先生（「黄先生」）由于需投入更多时间处理个
人事务，已辞任本公司财务总监，自2024年6月30
日起生效。黄先生已确认，彼与董事会并无意见
分歧，亦无有关彼之辞任而须提呈香港联交所或
本公司股东垂注之其他事宜。
董事会及管理层之责任
董事会主要负责监督及管理本公司事务，包括负
责采纳长远策略以及委任与监督高级管理层，以
确保本集团的运作按本集团的目标进行。
DISCLOSURE OF DIRECTORS’ INFORMATION
PURSUANT TO RULES 13.51(2) AND 13.51B OF THE
LISTING RULES
During the year ended 31 March 2025 there were certain changes of the
Directors and board comites composition:
With efect from 1 September 2024:
(i) Mr. Ning Rui has ben redesignated from the position of independent
non-executive Director to the position of non-executive Director;
(i) Ms. Lin Ying has ben apointed as an independent non-executive
Director;
(i) Mr. Ning Rui has resigned from the position of the member of the audit
comite, the remuneration comite and the nomination comite
of the Company; and
(iv) Ms. Lin Ying has ben apointed as a member of the audit comite,
the remuneration comite and the nomination comite of the
Company.
Details of the above changes of Directors and their biographies, and board
comites composition, respectively have ben disclosed in the anouncements
of the Company dated 30 August 2024.
RESIGNATION OF CHIEF FINANCIAL OFICER
Mr. Wong Tang Thomas (“Mr. Wong”) has tendered his resignation as the chief
financial oficer of the Company with efect from 30 June 2024 as he would like
to devote more time on his personal afairs. Mr. Wong has confirmed that he
has no disagrement with the Board and there is no other mater relating to his
resignation that neds to be brought to the atention of the Stock Exchange of
Hong Kong or the shareholders of the Company.
RESPONSIBILITIES OF THE BOARD AND
MANAGEMENT
The Board is primarily responsible for overseing and managing the Company’s
afairs, including the responsibilities for the adoption of long-term strategies
and apointing and supervising senior management to ensure that the operation
of the Group is conducted in acordance with the objective of the Group.
Domaine Power Holdings Limited
2025 Anual Report 28
CORPORATE GOVERNANCE REPORT
企业管治报告
由于截至2025年3月31日止年度直至本报告日期，
并无成立企业管治委员会，董事会亦须负责厘定
本公司的企业管治政策并已考虑以下企业管治事
宜，包括：
(i) 制订并检讨本公司的企业管治政策及常规；
(i) 检讨并监察董事及高级管理层的培训及持
续专业发展；
(i) 检讨并监察本公司在遵守法律及监管规定
方面的政策及常规；
(iv) 检讨并监察适用于雇员及董事的操守则
及合规手册（如有）；
(v) 检讨本公司遵守企业管治守则的情况及于
企业管治报告中作出的披露；及
(vi) 检讨守则条文第D.2.1条所载本公司及其
附属公司的风险管理及内部监控制度是否
有效。
尽管在任何时间下，董事会在履行其职责时均对
引领及监督本公司负上全部责任，惟董事会已设
立多个董事会委员会处理本公司各方面的事务，
并已将若干责任指派予有关委员会。除非经董事
会批准的相关书面职权范围另有订明，该等董事
会委员会受本公司组织章程细则以及董事会的政
策及常规（以不与组织章程细则所载条文有所抵
触为限）规管。提名委员会、薪酬委员会及审核委
员会的成员组合，将可让独立非执行董事更有效
地投放时间履行各董事会委员会规定的职务。
董事会亦已将执行其策略及日常营运的责任指派
予本公司管理层，在执行董事领导下进行。本公
司已对须由董事会决定的事宜作出清晰指引，有
关事宜包括（其中包括）资本、融资及财务汇报、
内部监控、与股东沟通、董事会成员、授权及企
业管治事宜。
本公司副财务总监及╱或公司秘书或董事会委员
会秘书出席所有董事会及董事会委员会之定期会
议，就会计及财务、企业管治及遵守法定规例事
宜提供意见。有需要时，高级管理人员与董事会
成员保持正式及非正式接触。
在任何董事发出合理要求下，董事会文件及会议
纪录可供董事及董事会委员会委员查阅。董事提
出任何问题，本公司尽快作出回应。
As no corporate governance comite has ben established, the Board is also
responsible for determining the Company’s corporate governance policies and
has considered the folowing corporate governance maters during the year
ended 31 March 2025 and up to the date of this report, which include:
(i) to develop and review the Company’s policies and practices on corporate
governance;
(i) to review and monitor the training and continuous profesional
development of Directors and senior management;
(i) to review and monitor the Company’s policies and practices on
compliance with legal and regulatory requirements;
(iv) to review and monitor the code of conduct and compliance manual (if
any) aplicable to employes and Directors;
(v) to review the Company’s compliance with the Corporate Governance
Code and disclosure in the Corporate Governance Report; and
(vi) to review the efectivenes of the risk management and internal control
systems of the Company and its subsidiaries as set out in code provision D.2.1
of the Code Provisions.
While at al times the Board retains ful responsibility for guiding and
monitoring the Company in discharging its duties, certain responsibilities are
delegated to various Board comites which have ben established by the
Board to deal with diferent aspects of the Company’s afairs. Unles otherwise
specified in their respective writen terms of reference as aproved by the Board,
these Board comites are governed by the Company’s articles of asociation
as wel as the Board’s policies and practices (in so far as the same are not in
conflict with the provisions contained in the articles of asociation). With
the composition of members of the nomination comite, the remuneration
comite and the audit comite, the independent non-executive Directors
wil be able to efectively devote their time to perform the duties required by
the respective Board comites.
The Board has also delegated the responsibility of implementing its strategies
and the day-to-day operation to the management of the Company under the
leadership of the executive Directors. Clear guidance has ben made as to the
maters that should be reserved to the Board for its decision which include
maters on, inter alia, capital, finance and financial reporting, internal controls,
comunication with shareholders, Board membership, delegation of authority
and corporate governance.
The deputy Financial Oficer and/or Company Secretary or secretary of the
board comite atended al regular Board Metings and Board Comite
Metings to advise on acounting and financial, corporate governance and
statutory compliance maters. Senior management has formal or informal
contact with the Board Members as and when necesary.
Board papers and minutes are made available for inspection by the Directors and
Board Comite Members upon reasonable request. The Company responded
as promptly as posible to any queries raised by the Directors.
域能控股有限公司
二零二五年度报告
CORPORATE GOVERNANCE REPORT
企业管治报告
董事会知悉其有责任编制真实及公平反映本集
团财务状况及财务表现的财务报表。第101至175
页所载的财务报表乃按财务报表附注2所载基准
编制。本集团财务业绩会根据法定及╱或监管规
定适时公布。本公司外聘核数师就财务报表出具
的报告职责声明载于第95至100页的独立核数师
报告。
独立非执行董事
年内，董事会于任何时间均符合上市规则有关董
事会须委任最少三名独立非执行董事，占董事会
人数至少三分之一以及其中最少一名独立非执行
董事具备合适之专业资格或会计或有关财务管理
专业知识之规定。
于彼等各自获委任之前，各独立非执行董事已向
联交所提交确认彼等独立性之书面声明，并已承
诺在出现任何可能影响彼等独立性之后续变动时
在可行情况下尽快通知联交所。本公司亦已收到
各独立非执行董事就彼等独立性之书面确认。本
公司认为，根据上市规则第3.13条所载独立性规
定，所有独立非执行董事均符合独立规定。
独立非执行董事在董事会议上担当积极的角
色，可为制订策略及政策作出贡献，并就各个方
面之事项作出可靠判断。彼等会於潜在利益冲突
出现时发挥牵头引导作用。彼等亦出任多个董事
会委员会之成员，并在本公司事务上投入足够时
间及精力。
董事会议及股东周年大会
董事会定期举行会议（每年至少四次，约每季一
次），并于会上讨论本公司之整体策略及经营和
财务方面之表现。其他董事会议于需要时才举
行。该等董事会议须由大部分董事亲身或透过
其他电子通讯方式积极参与。所有董事会例行会
议通知会于会议举行前至少十四日送呈全体董
事，以使彼等能有机会出席例行董事会议并于
会议程内加载有关事宜。
除正式会议外，须董事会批准的事宜则以传阅书
面决议案方式处理。
The Board acknowledges its responsibility for the preparation of the financial
statements which give a true and fair view of the state of financial position
and financial performance of the Group. The financial statements set out on
pages 101 to 175 were prepared on the basis set out in note 2 to the financial
statements. Financial results of the Group are anounced in a timely maner in
acordance with statutory and/or regulatory requirements. The declaration of
reporting responsibility isued by the external auditors of the Company on the
financial statements is set out in the Independent Auditors’ Report on pages 95
to 100.
INDEPENDENT NON-EXECUTIVE DIRECTORS
During the year, the Board at al times met the requirements of the Listing
Rules relating to the apointment of at least thre independent non-
executive Directors representing at least one-third of the Board and at least
one independent non-executive Director posesing apropriate profesional
qualifications , or acounting or related financial management expertise.
Prior to their respective apointment, each of the independent non-executive
Directors has submited a writen statement to the Stock Exchange confirming
their independence and has undertaken to inform the Stock Exchange as son as
practicable if there is any subsequent change of circumstances which may afect
their independence. The Company has also received a writen confirmation
from each of the independent non-executive Directors in respect of their
independence. The Company considers al independent non-executive Directors
to be independent in acordance with the independence requirements set out in
Rule 3.13 of the Listing Rules.
The independent non-executive Directors take an active role in Board metings,
contribute to the development of strategies and policies and make sound
judgment in various aspects. They wil take lead when potential conflicts of
interest arise. They are also members of various Board comites and devote
suficient amount of time and atention to the afairs of the Company.
BOARD METINGS AND ANUAL GENERAL METING
The Board is scheduled to met regularly at least four times a year at
aproximately quarterly intervals, to discus the overal strategy as wel as
the operational and financial performance of the Company. Other Board
metings wil be held when necesary. Such Board metings involve the
active participation, either in person or through other electronic means of
comunication, of a majority of Directors. Notices of not les than fourten
days wil be given for al regular board metings to provide al Directors with
an oportunity to atend and include maters in the agenda for regular board
metings.
Apart from formal metings, maters requiring Board aproval were aranged
by means of circulation of writen resolutions.
| Meetings attended/Eligible to attend | |||||
|---|---|---|---|---|---|
| 出席会议╱合资格出席会议 | |||||
| Directors | BM | ACM | NCM | RCM | AGM |
| 董事 | 董事会 会议 | 审核委员会 会议 | 提名委员会 会议 | 薪酬委员会 会议 | 股东周年 大会 |
Domaine Power Holdings Limited
2025 Anual Report 30
CORPORATE GOVERNANCE REPORT
企业管治报告
于本财政年度内，个别董事于董事会议、审核
委员会议、提名委员会议、薪酬委员会议
及股东周年大会的出席率如下：
附注
i 于2024年9月1日辞任独立非执行董事，并于2024
年9月1日调任为非执行董事。
i 于2024年9月1日获委任为独立非执行董事。
持续专业发展
董事参与培训课程，相关培训课程着重上市公司
董事的角色、职能及责任。
所有董事已提供参加培训的记录，本公司也将继
续依据守则条文安排及╱或资助培训。
The atendance of individual Directors at Board Metings (BM), Audit
Comite Metings (ACM), Nomination Comite Metings (NCM),
Remuneration Comite Metings (RCM) and Anual General Meting (AGM)
during the financial year is set out below:
Executive Directors
执行董事
SO Shu Fai 苏树辉6/6–3/32/21/1
Tom XIE 谢祺祥6/6–3/32/21/1
Non-executive Director
非执行董事
CHAN Wai Dune 陈维端6/6–1/1
NING Rui 宁睿(Note i)（附注i）6/61/22/31/11/1
Independent Non-executive Directors
独立非执行董事
YAU Pak Yue 邱伯瑜6/62/23/32/21/1
CHUNG Wai Man 钟卫民6/62/23/32/21/1
Lin Ying林颖(Note i)（附注i）6/61/21/31/11/1
Notes
i Resigned as independent non-executive Director on 1 September 2024,
redesignated as non-executive Director on 1 September 2024.
i Apointed as independent non-executive Director on 1 September 2024.
CONTINUOUS PROFESIONAL DEVELOPMENT
Directors atended training sesions which place emphasis on the roles,
functions and duties of a listed company director.
Al Directors have provided record of training atendance and the Company
wil continue to arange and/or fund the training in acordance with the Code
Provisions.
| Type of Trainings | ||
|---|---|---|
| 培训类别 | ||
| Directors | attending seminars and/or conferences and/or forums | reading journals, updates, articles and/or materials, etc |
| 董事 | 出席研讨会及╱或 会议及╱或论坛 | 阅读期刊、最新资讯、 文章及╱或资料等等 |
域能控股有限公司
二零二五年度报告
CORPORATE GOVERNANCE REPORT
企业管治报告
根据公司秘书所保存的培训记录，于回顾财政年
度内所有现任董事皆有参与持续专业发展，兹将
相关资料列述如下：
附注
i 于2024年9月1日辞任独立非执行董事，并于2024
年9月1日调任为非执行董事。
i 于2024年9月1日获委任为独立非执行董事。
主席及行政总裁
于截至2025年3月31日止年度，根据守则条文的守
则条文第C.2.1条，本公司全面支持董事会主席及
行政总裁之间的职责分工，以确保权力及授权的
平衡。于2025年3月31日及截至本年报日期，主席
及行政总裁之职位分别由苏树辉博士及谢祺祥先
生担任。
Acording to the records of training maintained by the Company Secretary,
during the financial year under review, al the curent Directors pursued
continuous profesional development and relevant details are set out below:
Executive Directors
执行董事
SO Shu Fai 苏树辉
Tom XIE 谢祺祥
Non-executive Director
非执行董事
CHAN Wai Dune 陈维端
NING Rui 宁睿(Note i)（附注i）
Independent Non-executive Directors
独立非执行董事
YAU Pak Yue 邱伯瑜
CHUNG Wai Man 钟卫民
Lin Ying林颖(Note i)（附注i）
Notes
i Resigned as independent non-executive Director on 1 September 2024,
redesignated as non-executive Director on 1 September 2024.
i Apointed as independent non-executive Director on 1 September 2024.
CHAIRMAN AND CHIEF EXECUTIVE OFICER
Pursuant to code provision C.2.1 of the Code Provisions, the Company fuly
suports the division of responsibility betwen the Chairman of the Board and
the Chief Executive Oficer to ensure a balance of power and authority during
the year ended 31 March 2025. As at 31 March 2025 and up to the date of this
anual report, the positions of the Chairman and Chief Executive Oficer were
held by Dr. So Shu Fai and Mr. Tom Xie, respectively.
Domaine Power Holdings Limited
2025 Anual Report 32
CORPORATE GOVERNANCE REPORT
企业管治报告
APOINTMENT, RE-ELECTION AND REMOVAL OF
DIRECTORS
The procedures and proces of apointment, re-election and removal of directors
are laid down in the Company’s Article of Asociation. The Nomination
Comite is responsible for reviewing the Board composition, developing
and formulating the relevant procedures for nomination and apointment of
directors, monitoring the apointment and sucesion planing of directors and
asesing the independence of independent non- executive Directors.
Each of the executive Directors has entered into a service contract with the
Company for an initial term of thre years comencing from the date of
apointment, subject to re-election and each of the non-executive Director and
independent non- executive Directors has signed a leter of apointment with
the Company for an initial term of two years comencing from the date of
apointment, subject to re-election.
At any time or from time to time, the Board shal have the power to apoint
any person as a Director either to fil a casual vacancy on the Board or as an
aditional Director to the existing Board subject to any maximum number of
Directors, if any, as may be determined by the members in general meting.
Any Director apointed by the Board to fil a casual vacancy shal hold
ofice only until the first anual general meting of the Company after his
apointment and be subject to re-election at such meting. Any Director
apointed by the Board as an adition to the existing Board shal hold ofice
only until the next folowing anual general meting of the Company and shal
then be eligible for re-election.
At each anual general meting, one third of the Directors for the time being
wil retire from ofice by rotation. However, if the number of Directors is not a
multiple of thre, then the number nearest to but not les than one third shal
be the number of retiring Directors.
BOARD COMITES
The Board has established thre comites, namely, the Nomination
Comite, Remuneration Comite and Audit Comite, for overseing
particular aspects of the Company’s afairs. Al of these thre comites of the
Board are established with defined writen terms of reference. The majority of
the members of the Nomination Comite, Remuneration Comite and
al members of the Audit Comite are independent non-executive Directors.
The Board comites are provided with suficient resources to discharge their
duties and, upon reasonable request, are able to sek independent profesional
advice in apropriate circumstances, at the Company’s expense.
NOMINATION COMITE
The Company established a nomination comite pursuant to a resolution
of the Directors on 10 February 2015 with writen terms of reference in
compliance with paragraph B.3.1 of Apendix C1 of the Listing Rules. Its
terms of reference are available on the websites of the Company and the Stock
Exchange.
董事之委任、重选及罢免
董事委任、重选及罢免程序及过程载于本公司组
织章程细则。提名委员会负责检讨董事会架构、
发展及制定提名及委任董事的相关程序、监察董
事委任及继任计划以及评估独立非执行董事的独
立性。
所有执行董事均与本公司订立服务合约，任期初
步为自委任日期起三年，惟需接受重选，以及所
有非执行董事及独立非执行董事均与本公司签订
委任函件，任期初步为自委任日期起两年，惟需
接受重选。
董事会有权随时或不时委任何人士为董事，以
填补董事会临时空缺或出任现行董事会的增任董
事，惟不能超过股东于股东大会决定的董事最高
人数限制（如有）。董事会委任的任何以填补临时
空缺的董事任期于其获委任后仅至本公司首次股
东周年大会为止，且于相关会议上膺选连任。董
事会委任的任何出任现行董事会的增任董事的任
期仅至本公司下届股东周年大会为止，且彼等届
时合资格膺选连任。
在每届股东周年大会上，当时三分之一董事将轮
值告退。然而，倘董事人数并非三的倍数，则须
为最接近但不少于三分之一的人数。
董事会委员会
董事会已成立三个委员会，分别是提名委员会、
薪酬委员会及审核委员会，以监管本公司特定范
畴的事宜。董事会所有该等三个委员会乃根据已
界定书面职权范围成立。提名委员会及薪酬委员
会的大部分成员均为独立非执行董事，而审核委
员会全体成员均为独立非执行董事。董事会委员
会均获提供足够资源，以履行其职务，倘提出合
理要求后，可于适当情况下寻求独立专业意见，
费用由本公司承担。
提名委员会
本公司根据2015年2月10日之董事决议案成立了
提名委员会，并根据上市规则附录C1第B.3.1段以
书面厘定其职权范围。其职权范围可于本公司及
联交所网站取得。
域能控股有限公司
二零二五年度报告
CORPORATE GOVERNANCE REPORT
企业管治报告
提名委员会的主要职责包括但不限于：(i)至少每
年定期检讨董事会的架构、大小和组成；(i)物色
具备合适资格成为董事会成员的人选；(i)评核独
立非执行董事的独立性；以及(iv)就有关董事委任
或者连任的事宜向董事会提供建议。
于本年报日期，提名委员会由三名独立非执行董
事（即邱伯瑜先生、钟卫民先生及林颖女士）及两
名执行董事（即苏树辉博士及谢祺祥先生）组成。
提名委员会主席为苏树辉博士。
提名委员会将至少每年举行一次会议。
在物色合适的董事候选人时，提名委员会遵
循提名政策，根据候选人的技能、经验、教育背
景、专业知识、个人诚信和付出时间，为达致董
事会多元化的《董事会成员多元化政策》，以及根
据本公司需求和该职位所须遵循的其他相关法律
法规的要求来执行选拔程序。所有候选人必须能
够满足上市规则第3.08及3.09条所规定之标准。将
被委任为独立非执行董事的候选人亦须满足上市
规则第3.13条规定的独立性标准。合资格的候选
人将推荐董事会批准。
董事会多元化
根据董事会采纳的《董事会成员多元化政策》，本
公司明白并深信一个成员多元化的董事会对提升
整体表现裨益良多。为达致可持续的均衡发展，
本公司董事会层面日益多元化是达致多元化观点
及支援本公司达到策略目标的关键元素。董事的
委任均以用人唯才为原则，充分顾及董事会成员
多元化所带来的裨益。
目前，董事会内多数董事为非执行董事及独立非
执行董事。彼等具有不同企业发展事业的多方面
经验，把不同领域的专业背景带入董事会。董事
会成员组合反映不同的文化及教育背景、专业发
展、服务任期、对本公司的认识，以及广泛的个
人特质、兴趣和价值观。董事会认为目前的成员
组合为本公司提供了切合本公司业务的均衡及多
元化技能和经验。董事会继续不时检讨其成员
组合，按本公司的业务需要及裨益考虑董事会多
元化。
The primary duties of the nomination comite include, but not limited to
(i) to review the structure, size and composition of the Board on regular at least
anualy; (i) identify individuals suitably qualified to become Board members; (i)
ases the independence of independent non-executive Directors; and (iv) make
recomendations to the Board on relevant maters relating to the apointment
or reapointment of Directors.
As at the date of this anual report, the nomination comite comprises thre
independent non-executive Directors, namely Mr. Yau Pak Yue, Mr. Chung Wai
Man, and Ms. Lin Ying and two executive Directors, namely Dr. So Shu Fai and
Mr. Tom Xie. The Nomination Comite is chaired by Dr. So Shu Fai.
The Nomination Comite wil conduct meting at least once a year.
When identifying suitable candidates for directorship, the nomination
comite folowing the nomination policy and cary out the selection
proces by making reference to the skils, experience, education background,
profesional knowledge, personal integrity and time comitments of the
proposed candidates, the Board Diversity Policy for achieving diversity of the
Board, and also the Company’s neds and other relevant statutory requirements
and regulations required for the positions. Al candidates must be able to met
the standards as set forth in Rule 3.08 and Rule 3.09 of the Listing Rules. A
candidate who is to be apointed as an independent non-executive Director
should also met the independence criteria set out in Rule 3.13 of the Listing
Rules. Qualified candidates wil then be recomended to the Board for
aproval.
BOARD DIVERSITY
Under the Board Diversity Policy adopted by the Board, the Company
recognises and embraces the benefits of having a diverse Board towards
enhancement of overal performance. With a vision to achieving a sustainable
and balanced development, the Company regards increasing diversity at the
Board level as an esential element in achieving a diversity of perspectives and
suporting the atainment of its strategic goals. Apointments of directors
are made on merits while having due regard for the benefits of diversity of the
Board.
At present, majority of the directors on the Board are non-executive Director
and independent non-executive Directors. They represent diverse carer
experience in various enterprises. They bring with them diverse profesional
backgrounds. The board composition reflects various cultural and educational
backgrounds, profesional development, length of service, knowledge of the
Company and a broad range of individual atributes, interests and values.
The Board considers the curent line-up has provided the Company with a
god balance and diversity of skils and experience for the requirements of its
busines. The Board wil continue to review its composition from time to time
taking into consideration board diversity for the requirements and benefits of
the Company’s busines.
Domaine Power Holdings Limited
2025 Anual Report 34
CORPORATE GOVERNANCE REPORT
企业管治报告
薪酬委员会
本公司根据于2015年2月10日通过的董事决议案
成立了薪酬委员会，并根据上市规则第3.25及3.26
条以书面厘定其职权范围。本公司自2023年1月1
日起采纳经修订的薪酬委员会职权范围，以与上
市规则第17章的修订保持一致。薪酬委员会书面
职权范围已参照守则条文获采纳。其职权范围可
于本公司及联交所网站取得。
薪酬委员会的主要职责包括但不限于：(i)就本集
团全体董事及高级管理层的整体薪酬政策及架构
向董事会作出推荐意见；(i)确保董事并无自行厘
定其薪酬；及(i)检讨及╱或批准与股份计划有关
的事宜。执行董事的薪酬乃基于其技能、知识、
个人表现及贡献、该董事责任及职责的范围，并
考虑到本公司的业绩表现及现行市场行情厘定。
为吸引、留聘及鼓励行政人员及重要雇员为本集
团服务，本公司于2015年2月10日采纳购股权计划
（「2015年购股权计划」）。于2023年，董事会建议采
纳新股份奖励计划（「2023年股份计划」），并经股
东于2023年9月14日批准及采纳。紧随2023年股份
计划生效后，2015年购股权计划已终止，本公司
不得根据2015年购股权计划授出任何购股权。
薪酬委员会已审阅2023年股份计划承授人与市场
同业的薪酬比较以及授予上述承授人的价值，并
于2024年3月28日就根据2023年股份计划授出购
股权及股份奖励向董事会提出推荐意见。有关授
予的详情，请参阅本公司日期为2024年3月28日及
2024年7月24日的公布。就授予本公司执行董事兼
行政总裁谢祺祥先生的股份奖励而言，所有相关
股份奖励将于授出日期起计第三个月（「上述归属
期」）归属。经考虑(i)谢祺祥先生的经历、工作经
验及对本公司的贡献及(i)上述归属期的好处（包
括让本公司得以向谢祺祥先生提供具竞争力的
薪酬及奖励方案）后，薪酬委员会（谢祺祥先生已
放弃投票）议决上述归属期对本公司及其股东的
利益而言属公平合理，并符合上市规则。因此，
上述归属期被视为恰当，且符合2023年股份计划
的目的，即（其中包括）为本公司提供灵活方式以
吸引、奖励、激励、留聘、回报、补偿及╱或回馈
2023年股份计划的相关参与者。由于将股份奖励
归属予谢先生牵涉行政程序，股份奖励的实际归
属日期为2024年9月30日。
REMUNERATION COMITE
The Company established a remuneration comite pursuant to a resolution
of the Directors pased on 10 February 2015 with writen terms of reference in
compliance with Rule 3.25 and Rule 3.26 of the Listing Rules. A revised set
of terms of reference of the remuneration comite has ben adopted by the
Company since 1 January 2023 to get in line with the amendments to chapter
17 of the Listing Rules. The writen terms of reference of the remuneration
comite was adopted in compliance with the Code Provisions. Its terms of
reference are available on the websites of the Company and the Stock Exchange.
The primary duties of the remuneration comite include, but are not limited to: (i)
making recomendations to the Board on the overal remuneration policy and
structure relating to al Directors and senior management of the Group, (i)
ensuring none of the Directors determine their own remuneration and (i) to
review and/or aprove maters relating to the share schemes. The emoluments
of executive Directors are determined based on the skils, knowledge,
individual performance as wel as contributions, the scope of responsibility and
acountability of such Directors, taking into consideration of the Company’s
performance and prevailing market conditions. In order to atract, retain,
and motivate executives and key employes serving the Group, the Company
adopted a share option scheme on 10 February 2015 (the “2015 Share Option
Scheme”). In 2023, the Board proposed the adoption of a new share incentive
scheme (the “2023 Share Scheme”) which was aproved and adopted by the
Shareholders on 14 September 2023. Imediately upon the 2023 Share Scheme
taking efect, the 2015 Share Option Scheme terminated and the Company
shal not grant any options under the 2015 Share Option Scheme.
The remuneration comite has reviewed the remuneration of the grantes
of the 2023 Share Scheme compared to market per and the value of grant
to the said grantes and made recomendation to the Board regarding the
grant of share options and share awards under the 2023 Share Scheme on 28
March 2024. For details of the grants, please refer to the anouncements of
the Company dated 28 March 2024 and 24 July 2024. In relation to the share
awards granted to Mr. Tom Xie, the executive Director and the chief executive
oficer of the Company, al the relevant share awards shal vest on the third
month from the date of grant (the “said vesting period”). The remuneration
comite (with Mr. Tom Xie abstaining from voting) has resolved that,
considering (i) the experience, work experience and contribution to the
Company of Mr. Tom Xie, and (i) the benefits of the said vesting period
which include enabling the Company to ofer competitive remuneration and
reward packages to Mr. Tom Xie, the said vesting period would be justified
and reasonable for the interests of the Company and its shareholders, as wel
as consistent with the Listing Rules. Acordingly, the said vesting period is
considered apropriate and aligns with the purpose of the 2023 Share Scheme,
which is to, among others, provide the Company with a flexible means of,
atracting, remunerating, incentivising, retaining, rewarding, compensating
and/or providing benefits to relevant participants of the 2023 Share Scheme.
Due to administrative procedures in conection with the vesting of the share
awards to Mr. Xie, the actual vesting date of the share awards was 30 September
2024.
域能控股有限公司
二零二五年度报告
CORPORATE GOVERNANCE REPORT
企业管治报告
非执行董事及独立非执行董事的薪酬政策是要确
保非执行董事及独立非执行董事对参与公司事务
包括其参加各董事会委员会所作出的努力以及付
出的时间得到充分的补偿。非执行董事及独立非
执行董事的薪酬乃根据其技能、经验、知识、责
任及市场趋势厘定。于本年报日期，薪酬委员会
包括三名独立非执行董事（即邱伯瑜先生、钟卫民
先生、林颖女士）及两名执行董事（即苏树辉博士
及谢祺祥先生）。薪酬委员会主席为邱伯瑜先生。
董事薪酬详情载列于财务报表附注9。
2024年股东周年大会通过决议案，授权董事会厘
定董事薪酬。将在应届股东周年大会上提呈一项
决议案，以获得股东授权董事会厘定董事薪酬。
截至2025年3月31日，除本报告所披露者外，董事
及高级管理层的薪酬政策及架构并无其他重大变
化。薪酬委员会每年举行至少一次会议，以检讨
薪酬政策及架构，同时向董事会提出厘定董事及
高级管理层的年度薪酬待遇以及其他相关事宜的
建议。
审核委员会
本公司根据于2015年2月10日通过的董事决议案
成立了审核委员会，并根据上市规则第3.21及3.22
条以书面厘定其职权范围。本公司自2015年12月
起采纳了一套经修订的审核委员会职权范围（「经
修订审核委员会职权范围」），以符合《守则条文》
的修订以及香港会计师公会颁布的《审核委员会
有效运作指引》内载的建议。经修订审核委员会职
权范围可于本公司及联交所网站取得。
审核委员会的主要职责包括但不限于(i)就委任、
重新委任及罢免外聘核数师向董事会提供建议；
(i)审阅财务报表及对本公司财务报告的重大意
见；及(i)监察本公司财务报告、风险管理及内部
监控系统。
关于第(i)项，审核委员会负责：
— 检讨本公司之财务监控制度及检讨本公司
之风险管理及内部监控制度；
The remuneration policy of non-executive Director and independent
non- executive Directors is to ensure that the non-executive Director and
independent non-executive Directors are adequately compensated for their
eforts and time dedicated to the Company’s afairs including their participation
in respective Board comites. The emoluments of non-executive Director
and independent non-executive Directors are determined with reference to
their skils, experience, knowledge, duties and market trends. As at the date of
this anual report, the remuneration comite consists of thre independent
non-executive Directors namely Mr. Yau Pak Yue, Mr. Chung Wai Man, Ms.
Lin Ying, and two executive Directors, namely Dr. So Shu Fai and Mr. Tom
Xie. The Remuneration Comite is chaired by Mr. Yau Pak Yue. Details of
remuneration of Directors are set out in note 9 to the financial statements.
At the 2024 AGM, a resolution was pased to authorise the Board to fix the
Directors’ remuneration. A resolution wil be proposed at the forth coming
Anual General Meting to obtain shareholders’ authorisation for the Board to
fix Directors’ remuneration.
Up to 31 March 2025, save as disclosed in this report, there was no other
significant change in the policy and structure of the remuneration of the
Directors and senior management. The Remuneration Comite wil met
at least once a year for reviewing the remuneration policy and structure
and making recomendations to the Board on determining the anual
remuneration packages of the Directors and the senior management and other
related maters.
AUDIT COMITE
The Company established an audit comite pursuant to a resolution of
the Director pased on 10 February 2015 with writen terms of reference in
compliance with Rule 3.21 and Rule 3.22 of the Listing Rules. A revised set
of terms of reference of the Audit Comite (the “Revised Audit Comite
Terms of Reference”) has ben adopted by the Company since December
2015 to get in line with the amendments to the Code Provisions and the
recomendations set out in “A Guide for Efective Audit Comites” isued
by the Hong Kong Institute of Certified Public Acountants. The Revised
Audit Comite Terms of Reference are available on the websites of the
Company and the Stock Exchange.
The primary duties of the audit comite include but are not limited to (i)
making recomendations to the Board on the apointment, re-apointment
and removal of external auditor, (i) reviewing the financial statements and
material advice in respect of financial reporting and (i) overseing the
Company’s financial reporting, risk management and internal control systems.
In relation to (i), the Audit Comite is:
— to review the Company’s financial controls, and to review the Company’s
risk management and internal control systems;
Domaine Power Holdings Limited
2025 Anual Report 36
CORPORATE GOVERNANCE REPORT
企业管治报告
— 与管理层讨论风险管理及内部监控制度，
确保管理层已履行职责建立有效之制度，包
括考虑本公司在会计及财务职能方面之资
源、员工资历及经验是否足够，以及员工所
接受之培训课程及有关预算又是否充足；
— 应董事会之委派或主动就有关风险管理及
内部监控事宜之重要调查结果及管理层之
回应进行研究；
— 如本公司设有内部核数功能，须检讨内部核
数程序，确保内部和外聘核数师之工作得到
协调；也须确保内部核数功能在本公司内部
有足够资源运作，并且有适当之地位；以及
检讨及监察内部核数功能是否有效；
— 检讨本集团之财务及会计政策及常规；
— 审阅外聘核数师给予管理层之《审核情况说
明函件》、核数师就会计记录、财务账目或
监控制度向管理层提出之任何重大疑问及
管理层作出之回应；
— 确保董事会及时回应于外聘核数师给予管
理层之《审核情况说明函件》中提出之事宜；
— 就守则条文所载之事宜向董事会汇报；
— 考虑董事会要求审核委员会履行之其他
事宜。
于本年报日期，审核委员会包括三名独立非执行
董事（即邱伯瑜先生、钟卫民先生及林颖女士）。
审核委员会主席为邱伯瑜先生，彼拥有上市规则
第3.10(2)及3.21条规定的适当专业资格。
截至本年报日期，审核委员会已考虑及审阅本集
团所采纳之会计原则及惯例，并已与管理层讨论
内部控制及财务申报相关事宜。审核委员会认
为，截至2025年3月31日止年度的财务业绩符合
有关会计准则、规则及规定，并已正式作出适当
披露。
— to discus the risk management and internal control systems with
management and to ensure that management has performed its duty to
have efective systems. The discusion should include the adequacy of
resources, staf qualifications and experience, training programes and
budget of the Company’s acounting and financial functions;
— to consider major investigation findings on risk management and
internal control maters as delegated by the Board or on its own
initiative and management’s response to these findings;
— where an internal audit function exists, to review the internal audit
programe, ensure co-ordination betwen the internal and external
auditors, and ensure that the internal audit function is adequately
resourced and has apropriate standing within the Company, and to
review and monitor its efectivenes;
— to review the Group’s financial and acounting policies and practices;
— to review the external auditor’s management leter, any material queries
raised by the auditor to management about acounting records, financial
acounts or systems of control and management’s response;
— to ensure that the Board wil provide a timely response to the isues
raised in the external auditor’s management leter;
— to report to the Board on the maters set out in the Code Provisions;
— to consider other maters, as required by the Board, to be performed by
the Audit Comite.
As at the date of this anual report, the Audit Comite consists of thre
independent non-executive Directors, namely Mr. Yau Pak Yue, Mr. Chung
Wai Man and Ms. Lin Ying. The Chairman of the Audit Comite is Mr.
Yau Pak Yue, who holds the apropriate profesional qualifications as required
under Rule 3.10(2) and Rule 3.21 of the Listing Rules.
As at the date of this anual report, the Audit Comite has considered and
reviewed the acounting principles and practices adopted by the Group and has
discused maters in relation to internal control and financial reporting with
the management. The Audit Comite considers that the financial results for
the year ended 31 March 2025 are in compliance with the relevant acounting
standards, rules and regulations and apropriate disclosures have ben duly
made.
域能控股有限公司
二零二五年度报告
CORPORATE GOVERNANCE REPORT
企业管治报告
The Audit Comite has held a meting with the external auditors on 26 June
2025 to (i) review the financial statements for the year ended 31 March 2024; (i)
discus the internal control and financial reporting maters of the Group; and (i)
review the financial statements and the auditor’s report and recomend to the
Board for aproval. Al members of the comite have atended that meting.
The Audit Comite wil met at least twice a year to review the financial
results and reports, financial reporting and compliance procedures, the report
of the internal auditor on the Company’s internal control and risk management
review and proceses, and the re-apointment of the external auditor. Pursuant
to the terms of reference of the Audit Comite of the Company, the minutes
of metings were circulated to al Comite Members. The minutes were kept
by the Company Secretary.
Up to the date of this anual report, the Board has not taken a diferent view
from the Audit Comite on the selection, apointment, resignation or
dismisal of external auditors.
DIRECTORS’ RESPONSIBILITIES FOR FINANCIAL
REPORTING
The Directors acknowledge their responsibilities for keping proper acounting
records and preparing the financial statements of each financial period, which
shal give a true and fair view of the financial position of the Group and of the
financial performance and cash flows for that period. In preparing the financial
statements for the year ended 31 March 2025, the Directors have made
judgements and estimates that are prudent and reasonable, and prepared the
financial statements on a going concern basis.
The relevant responsibility statement from the external auditors is set out in the
Independent Auditors’ Report on pages 95 to 100.
The Board is responsible for presenting a balanced, clear and understandable
asesment of anual and interim reports, inside information anouncements
and other financial disclosures required by the Listing Rules and other
regulatory requirements.
The senior management has provided such explanation and information to the
Board as necesary to enable the Board to cary out an informed asesment
of the financial information and position of the Group put to the Board for
aproval.
The basis on which the Company generates or preserves value over the longer
term and the strategy for delivering its objectives are explained in the “Management
Discusion and Analysis” set out in pages 16 to 25 in this report.
The section of “Management Discusion and Analysis” has explained the factors
afecting busines performance and outlok of the Group. Financial statements
have ben presented in acordance with the disclosure requirements of Listing
Rules, Hong Kong Financial Reporting Standards and the Hong Kong
Companies Ordinance.
审核委员会于2025年6月26日与外聘核数师举行
会议以(i)审阅截至2024年3月31日止年度之财务报
表；(i)讨论本集团的内部控制及财务报告事宜；
及(i)检讨财务报表及核数师报告并推荐董事会批
准。委员会全体成员已出席是次会议。审核委员
会每年举行至少两次会议，以审阅财务业绩及报
告、财务申报及合规程序、内部核数师对本公司
内部控制及风险管理检讨及过程之报告以及外聘
核数师之重新委任。根据本公司之审核委员会之
职权范围，会议纪录传阅予全体委员会成员。会
议纪录由公司秘书保存。
截至本年报日期止期间，董事会与审核委员会于
选择、委任、辞退或罢免外聘核数师方面并无意
见分歧。
董事对财务报告之责任
董事确认其就各财政期间保存适当会计账簿及编
制财务报表的责任，财务报表须真实而公平地反
映本集团的财务状况及该期间的财务表现及现金
流量。于编制截至2025年3月31日止年度的财务报
表时，董事已作出审慎及合理的判断和估计，并
按持续经营基准编制财务报表。
外聘核数师的有关责任声明载于第95至100页的
独立核数师报告。
董事会负责根据上市规则及其他法定规定，对年
报及中期报告、内幕消息公布及其他财务披露事
宜呈列公正清晰及可理解的评估。
高级管理层已向董事会提供必要的说明及资料，
以便董事会就本集团财务资料及状况作出知情评
估，以供董事会审批。
本公司产生及保障较长期价值所依据基准及为实
现其目标的策略于本报告第16至25页的「管理层
讨论及分析」中解释。
「管理层讨论及分析」一节已解释影响本集团之业
务表现及之因素及展望。财务报表已根据上市规
则、香港财务报告准则及香港公司条例规定作出
披露。
| Types of services | 31 March 2025 | 31 March 2024 | |
|---|---|---|---|
| 服务类型 | 2025年3月31日 | 2024年3月31日 | |
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 1,500 | |||
| – | |||
| 1,500 | |||
Domaine Power Holdings Limited
2025 Anual Report 38
CORPORATE GOVERNANCE REPORT
企业管治报告
核数师酬金
截至2025年3月31日止年度，本公司已付或应付本
公司核数师安永会计师事务所的酬金总额约为1.5
百万港元。
有关已付或应付核数师的酬金分析载列如下：
雇员多元化
于2025年3月31日，董事会由七名董事组成，包括
一名女性董事。此外，本公司包括4名女性雇员及
5名男性雇员。本公司将继续保留至少一名女性
雇员。
公司秘书
公司秘书帮助主席、董事会及董事会委员会，确
保董事会政策及程序得以遵守。公司秘书向董事
会汇报，并协助董事会有效及高效运作。公司秘
书亦向董事会提供有关适用法律、规则及条例的
意见，并就治理事宜提供建议，帮助董事的入职
培训及专业发展。
赖伟嫦女士（「赖女士」）已获委任为公司秘书、授
权代表及本公司法律程序文件代理人，自2022年6
月1日起生效。
赖女士于2009年7月13日加入本公司。彼自2002年
6月25日起成为香港会计师公会（「该公会」）会员，
并于2020年3月2日成为该公会资深会员。赖女士
于财务、审计及会计以及公司秘书事务方面拥有
逾20年经验。赖女士符合上市规则第3.28条的公
司秘书资格要求。
公司秘书直接向董事会汇报，负责（其中包括）不
时向全体董事提供最新及即时资讯。截至2025年3
月31日止年度，赖女士已接受不少于15个小时的
相关职业培训，因此彼已遵循上市规则第3.29条。
AUDITOR’S REMUNERATION
For the year ended 31 March 2025, the total remuneration paid or payable
to the Company’s auditors, Ernst & Young, totaling aproximately HK$1.5
milion.
Analysis of remuneration paid or payable to the auditor is set out below:
DIVERSITY OF WORKFORCE
As at 31 March 2025, the Board comprises seven Directors, including one
female Director. Moreover, the Company comprises 4 female employes and 5
male employes. The Company would continue to maintain at least one female
employe.
COMPANY SECRETARY
The Company Secretary suports the Chairman, the Board and Board
comites by ensuring the Board policy and procedures are folowed. The
Company Secretary reports to the Board and asists the Board in functioning
efectively and eficiently. The Company Secretary also advises the Board on
aplicable law, rules and regulations, and advises the governance maters and
facilitates the induction and profesional development of Directors.
Ms. Lai Wai Sheung (“Ms. Lai”) has ben apointed as the Company Secretary,
the Authorised Representative and the proces agent of the Company with
efect from 1 June 2022.
Ms. Lai joined the Company on 13 July 2009. She has ben a member of the
Hong Kong Institute of Certified Public Acountants (the “Institute”) since 25
June 2002 and became a felow of the Institute on 2 March 2020. Ms. Lai has
more than 20 years of experience in finance, audit and acounting, and company
secretarial maters. Ms. Lai mets the qualification requirements of a company
secretary under rule 3.28 of the Listing Rules.
The Company Secretary reports directly to the Board and is responsible for,
inter alia, providing updated and timely information to al Directors from time
to time. For the year ended 31 March 2025, Ms. Lai has taken over 15 hours of
relevant profesional training and therefore she has complied Rule 3.29 of the
Listing Rule.
域能控股有限公司
二零二五年度报告
CORPORATE GOVERNANCE REPORT
企业管治报告
修订章程文件
本公司股东于2024年9月4日举行的股东周年大会
上通过特别决议案，采纳本公司的第三份经修订
及重列组织章程大纲及细则。第三份经修订及重
列组织章程大纲及细则于联交所及本公司网站可
供查阅。
风险管理及内部监控
董事会对本集团的风险管理及内部监控系统承担
全部责任，以保障本公司及其股东的整体利益。
为此，董事会监督及审批本集团的风险管理及内
部监控策略与政策，相关策略与政策旨在评估及
厘定风险性质及程度符合本集团的策略目标及风
险承受能力，主要目的是合理地保证不会出现重
大误述或损失，而非绝对地消除未能达成业务目
标的风险。
向董事会汇报的审核委员会获授权责持续监察及
评估相关系统是否有效。审核委员会的职权范围
在2015年12月予以更新，正式将风险管理纳入职
责范围。
每个业务单位的责任范围及权力限制有明确界
定以确保有效地分配工作。本集团已设计了若干
程序，以保障资产不会在未经授权下被挪用或出
售、妥善保存会计记录、确保供内部使用或向外
公布的财务资料均属可靠，以及符合有关法例
及规例。风险管理系统、内部监控措施及程序会
持续予以检讨，于有需要时作出改善，以应对业
务、经营及监管环境的变化。此外，本集团已采
纳《举报政策》，并将权责转授审核委员会。该《举
报政策》让雇员及其他与本集团有业务往来者（如
客户及供应商）当遇到本集团内任何怀疑不当行
为时，可在保密情况下，向内部审核部提出彼等
关注的事宜，而接获的任何及所有相关投诉会被
转介本公司审核委员会及╱或主席。
在截至2025年3月31日止财政年度内，审核委员会
在风险管理及内部监控委员会和部门风险管理及
内部监控委员会的协助下，已对本集团的风险管
理及内部监控系统及程序是否有效作出检讨，检
讨范围涵盖所有方面的监控，包括财务监控、运
作监控、合规及风险管理监控，以及本公司在财
务申报库务职能方面的资源、员工资历及经验是
否足够及员工所接受的培训是否充足。业务单位
主管已呈交管理层以核证方式确认风险管理及内
部监控程序行之有效，符合财务申报、营运及合
规需要，向审核委员会汇报。
AMENDMENT OF CONSTITUTIONAL DOCUMENT
The third amended and restated memorandum and articles of asociation of the
Company was adopted by way of a special resolution pased by the shareholders
of the Company at the anual general meting held on 4 September 2024. The
third amended and restated memorandum and articles of asociation is available
on the websites of the Stock Exchange and the Company.
RISK MANAGEMENT AND INTERNAL CONTROL
The Board has overal responsibilities for the Group’s risk management and
internal control systems to safeguard the interests of the Company and its
shareholders as a whole. To this end, the Board overses and aproves the
Group’s risk management and internal control strategies and policies, which
are aimed at evaluating and determining the nature and extent of the risks
that are compatible with the Group’s strategic objectives and risk apetite,
with the main purpose for provision of reasonable asurance against material
mistatement or los rather than absolute elimination of the risk of failure to
achieve busines objectives.
Reporting to the Board, the Audit Comite is delegated with the authority
and responsibility for ongoing monitoring and evaluation of the efectivenes
of the relevant systems. In December 2015, the terms of reference of the Audit
Comite were updated to formaly incorporate the risk management into its
scope of duties.
Areas of responsibility of each busines units are clearly defined with
specific limits of authority in place to ensure efective segregation of duties.
Procedures have ben designed for safeguarding asets against unauthorised
use or disposition, maintenance of proper acounting records, asurance of
the reliability of financial information for internal use or publication and
compliance with relevant legislation and regulations. Risk management system,
internal control measures and procedures are continuously under review and
being improved where necesary in response to changes in busines, operating
and regulatory environments. Furthermore, a Whistleblowing Policy has ben
adopted by the Group, with the authority and responsibility being delegated
to the Audit Comite. Such Whistleblowing Policy is for employes and
those who are in busines with the Group such as customers and supliers to
raise concerns, in confidence, with our Internal Audit and any and al relevant
complaints received may then be refered to the Audit Comite and/or
chairman of the Company about posible improprieties in any mater related to
the Group.
During the financial year ended 31 March 2025, the Audit Comite has
conducted a review of the efectivenes of the Group’s risk management and
internal control systems and procedures covering al controls, including
financial, operational and compliance and risk management, and the adequacy
of resources, qualifications, experience and training of staf of the Company’s
financial reporting and treasury function. Confirmations from management in
the form of certification that risk management and internal control procedures
are functioning efectively to met the respective financial reporting, operational
and compliance neds, are submited by busines unit heads and reporting to
the Audit Comite.
Domaine Power Holdings Limited
2025 Anual Report 40
CORPORATE GOVERNANCE REPORT
企业管治报告
根据审核委员会的检讨结果，董事认为本集团截
至2025年3月31日止财政年度的风险管理及内部
监控系统及程序为有效及足够。
内部审核部
内部审核部检讨内部监控环境之效能。内部审核
部对各认定之审核单位作出年度风险评估，并按
照其业务性质及潜在风险，以及工作范围（包括财
务及营运检讨）订立年度审核计划。该审核计划
需经审核委员会审批及同意。此外，内部审核部
除执行既定之工作外，亦需执行其他检讨或调查
性质之工作。审核委员会定期收纳内部审核部之
摘要报告，而内部审核的结果及相应的纠正行动
建议亦需向执行董事汇报。内部审核部亦负责跟
进有关纠正行动的执行情况，确保监控工作令人
满意。
利益冲突申报
本集团设立利益冲突申报政策，为内部监控程序
的重要部分。雇员需每年提交确认利益冲突申报
书，并严格遵守利益冲突政策以确保本集团与顾
客、商业伙伴、股东、雇员及商业社群之交易与
买卖均符合最高的商业行为及道德标准。
举报政策
本集团设立举报政策让雇员在保密情况下依据
程序提出申诉及举报任何怀疑不当行为、舞弊及
违规情况。内部审核部负责接收、审核申诉和举
报，调查及结案提出相应的改善建议，并通知有
关部门的高级管理人员实行纠正行动。内部审核
部每年两次向审核委员会汇报所接获申诉的调查
结果。
股东权利
根据本公司之组织章程细则，于提交要求结束时
持有本公司缴足股本不少于十分之一且有权于股
东大会上投票之股东可提交一项呈请，要求召开
股东特别大会（「股东特别大会」）。
Based on the result of the review as reported by the Audit Comite, in
respect of the financial year ended 31 March 2025, the Directors considered
that the risk management and internal control systems and procedures of the
Group were efective and adequate.
INTERNAL AUDIT DEPARTMENT
The Internal Audit Department reviews the efectivenes of the internal control
system. The Internal Audit Department caries out an anual risk asesment
on each identified audit area and devises an anual audit plan acording to
the nature of busines and risk exposures, and the scope of work includes
financial and operational reviews. The audit plan is reviewed and agred by
the Audit Comite. In adition to the agred schedule of work, the Internal
Audit Department conducts other review and investigative work as may be
required. The Audit Comite receives sumary reports from the Internal
Audit Department periodicaly while the results of internal audit reviews
and responses to the recomended corective actions are also reported to the
executive Directors. The Internal Audit Department is also responsible for
folowing up the corective actions to ensure that satisfactory controls are
maintained.
CONFLICTS OF INTEREST DECLARATION
The Group adopted conflict of interest declaration policy as one of the
important internal control procedures. Employes are required to provide
anual declaration of conflict of interest, and strictly comply with the policy
to ensure that the Group and its customers, busines partners, shareholders,
employes and busines comunity of the transactions and dealings are in line
with the highest standards of busines conduct and ethics.
WHISTLEBLOWING POLICY
The Group established a whistleblowing policy for employes under
confidentiality to file complaint and report any suspected misconduct, fraud
and iregularities, in an orderly maner. The Internal Audit Department is
responsible for receiving, reviewing complaint and report, to investigate, to
draw conclusion and to make apropriate recomendations for improvement,
and inform the relevant departments senior management to implement
corective action. Internal Audit Department reports twice a year their findings
on complaints to the Audit Comite.
SHAREHOLDERS’ RIGHTS
Pursuant to the Company’s Articles of Asociation, shareholder(s) holding not
les than one-tenth of the Company’s paid-up capital at the end of deposit
of requisition and having the right to vote at general metings can submit a
requisition to convene an Extraordinary General Meting (“EGM”).
域能控股有限公司
二零二五年度报告
CORPORATE GOVERNANCE REPORT
企业管治报告
Such requisition shal be made in writing to the Board or the Company
Secretary for the purpose of requiring an extraordinary general meting to
be caled by the Board for the transaction of any busines specified in such
requisition. Such meting shal be held within two months after the deposit of
such requisition. If within 21 days of such deposit, the Board fails to proced to
convene such meting, the requisitionist(s) himself (themselves) may do so in
the same maner, and al reasonable expenses incured by the requisitionist(s) as
a result of the failure of the Board shal be reimbursed to the requisitionist(s) by
the Company.
Shareholders should direct their enquiries about their shareholdings to the
Company’s branch share registrar and transfer ofice in Hong Kong, namely,
Tricor Investor Services Limited at 17/F, Far East Finance Centre, 16 Harcourt
Road, Admiralty, Hong Kong or the principal place of busines of the Company
in Hong Kong at Unit 2203A, 22/F, Wu Chung House, 213 Quen’s Road
East, Wan Chai, Hong Kong. Shareholders who wish to put enquiries to the
Board can send their enquiries to the Company Secretary who wil ensure these
enquiries to be properly directed to the Board. Shareholders may at any time
make a request for the Company’s information to the extent such information is
publicly available. Corporate comunication of the Company wil be provided
to Shareholders in plain language and in both English and Chinese versions to
facilitate Shareholders’ understanding. Shareholders have the right to chose
the language (either English or Chinese) or means of receipt of the corporate
comunications (in hard copy or through electronic means).
Al resolutions put forward at an EGM wil be taken by pol pursuant to the
Listing Rules. Shareholders who are unable to atend the EGM can apoint
proxies to atend and vote at the general meting. The Chairman of the EGM
wil provide explanation of the detailed procedures for conducting a pol and
then answer questions (if any) from the shareholders regarding voting by way of
pol. In adition, the pol results wil be posted on the websites of the Company
and of the Stock Exchange after the EGM.
DIVIDEND POLICY
The Company has adopted a dividend policy (“Dividend Policy”), pursuant to
which the Company may declare and distribute dividends to the shareholders of
the Company (the “Shareholders”) to alow Shareholders to share the Company’s
profits and for the Company to retain suficient reserves for future development.
The Company in general meting may declare Dividends in any curency
but no Dividends shal exced the amount recomended by the Board. In
proposing any dividend payout, the Board shal also take into acount, inter
alia, the Group’s financial results, the general financial condition of the Group,
the Group’s curent and future operations, capital requirement of the Group,
obligations and financial covenants (if any) of the Group, the Group’s debts
to equity ratio and return on equity, surplus received from the Company’s
subsidiaries and any other factors that the Board dems apropriate. The
Company’s ability to pay dividends is also subject to al aplicable laws, rules
and regulations in the Cayman Islands and Hong Kong, and the memorandum
and articles of asociation of the Company. The Board wil continualy review
the Dividend Policy and update, amend and/or modify the Dividend Policy
from time to time. The Dividend Policy shal not constitute any legaly binding
comitment by the Company that dividends wil be paid in any particular
amount and/or in no way obligate the Company to declare a dividend at any
time or from time to time.
有关要求须以书面向董事会或公司秘书提出，述
明要求董事会召开股东特别大会以处理要求内订
明的任何业务交易。该大会须于该项要求递呈后
两个月内举行。倘于有关递呈后21日内，董事会
未有召开该大会，则递呈要求人士可以相同方式
召开大会，递呈要求人因董事不能召开会议而就
此产生的所有合理开支将由本公司偿还予递呈要
求人。
股东应就其股权作出之查询送交本公司于香港之
股份过户登记分处卓佳证券登记有限公司（地址
为香港金钟夏悫道16号远东金融中心17楼）或本
公司之香港主要营业地点（地址为香港湾仔皇后
大道东213号胡忠大厦22楼2203A室）。股东如欲向
董事会提交查询，可将有关查询送交公司秘书，
其将确保将有关查询妥善送达董事会。股东可随
时要求提供本公司可供公众查阅之资料。本公司
将向股东提供以平实语言编制之中、英文版公司
通讯，以便于股东理解。股东有权选择接收公司
通讯之语言（英文或中文）或方式（印刷文本或电
子文件）。
根据上市规则，于股东特别大会上提呈之所有决
议将以投票方式进行表决。无法出席股东特别大
会之股东可委任代理人出席并于会上投票。股东
特别大会主席将说明投票表决之详细程序，然后
回答股东关于投票表决之问题（如有）。此外，投
票表决结果将于股东特别大会结束后刊载于本公
司及联交所网站。
股息政策
本公司已采纳一项股息政策（「股息政策」），据
此，本公司可向本公司股东（「股东」）宣派及分派
股息，以使股东可分享本公司溢利，并使本公司
保留足够储备以供未来发展用途。本公司可于股
东大会上宣布以任何货币派发股息，惟股息金额
不得高于董事会所建议者。建议派发任何股息
时，董事会亦应考虑（其中包括）本集团的财务业
绩、本集团的一般财务状况、本集团现时及未来
营运情况、本集团的资本要求、义务及财务契约
（如有），本集团的债务股本比率及股本回报、从
本公司附属公司收取的盈余以及董事会认为适当
的任何其他因素。本公司支付股息的能力亦受限
于开曼群岛及香港所有适用法律、规则及条例，
以及本公司组织章程大纲及章程细则。董事会将
持续审阅股息政策，并不时更新、修订及╱或修
改股息政策。股息政策不会构成本公司对将以任
何特定金额支付股息的任何具法律约束力承担
及╱或于任何情况下均不会使本公司有责任于任
何时间或不时宣派股息。
Domaine Power Holdings Limited
2025 Anual Report 42
CORPORATE GOVERNANCE REPORT
企业管治报告
INVESTOR RELATIONS AND COMUNICATION
The Board recognises the importance of god comunications with al
shareholders. The Company believes that maintaining a high level of
transparency is a key to enhance investor relations. The Company is comited
to a policy of open and timely disclosure of corporate information to its
shareholders and investing public.
The Company updates its shareholders on its latest busines developments
and financial performance through its corporate publications including anual
reports and public anouncements. Extensive information about the Company’s
activities for the year ended 31 March 2025 has ben provided in this anual
report. While the Anual General Meting provides a valuable forum for
direct comunication betwen the Board and its shareholders, the Company
also maintains its website (w.domainepower.com) to provide an alternative
comunication chanel for the public and its shareholders. Al corporate
comunication and Company’s latest updates are available on the Company’s
website for public’s information.
Hong Kong, 26 June 2025
投资者关系及通讯
董事会深知与全体股东保持良好沟通的重要性。
本公司相信维持高透明度乃为提升投资者关系的
关键所在。本公司承诺向其股东及公众投资者公
开且及时地披露公司资料。
本公司透过公司刊物（包括年报及公布）为股东
提供最新的业务发展及财务表现。本年报提供
大量本公司截至2025年3月31日止年度的业务
资料。股东周年大会为董事会及其股东提供宝
贵的直接沟通机会，而本公司亦透过其网站
(w.domainepower.com)向公众及其股东提供另一
种沟通渠道。所有公司通讯及本公司的最新资讯
均可于本公司的网站供公众人士查阅。
香港，2025年6月26日
域能控股有限公司
二零二五年度报告
REPORT OF THE DIRECTORS
董事会报告
The Directors present their anual report together with the audited financial
statements of the Group for the year ended 31 March 2025.
PRINCIPAL PLACE OF BUSINES
The Company was incorporated in the Cayman Islands and has its registered
ofice at Windward 3, Regata Ofice Park, PO Box 1350, Grand Cayman,
KY1-1108, Cayman Islands and principal place of busines at Unit 2203A, 22/F,
Wu Chung House, 213 Quen’s Road East, Wan Chai, Hong Kong.
PRINCIPAL ACTIVITIES AND BUSINES REVIEW
Being an integrated fine jewelery provider and an original design manufacturer
with a wel-established operating history in Hong Kong, the Group is primarily
engaged in designing, manufacturing, procesing and exporting fine jeweleries
to jewelery wholesalers, retailers and high-net-worth customers mainly in
Hong Kong and Mainland China. With the management expertise, the Group
alocated more resources to participate in the fine artistic jewelery market and
captured the market of high-net-worth customers. In producing fine artistic
jewelery products, we are eager to design featured products with high quality
gemstones and jadeites. The management believes that providing fine artistic
jewelery products is a positive element in promoting the brand of the Group.
The Group wil continue to input sales and marketing resources in order to
craft our fine artistic jewelery brand, and utilise online marketing to promote
sales.
Moreover, the Group has ben ofering a wide range of fine jewelery products
in gold encompasing rings, earings, pendants, necklaces, bracelets, bangles,
cuflinks, broches and anklets that are generaly targeted at the midle
segment, among the thre tiers of the fine jewelery market segments in terms
of retail prices. Recently, acording to market analysis, the management is
comited to the development of the fine artistic jewelery and service platform
(aset light) busines. At the same time, in order to enrich the product range,
the Group also provides gold products and materials. The Group’s customers
are mainly wholesalers and retailers of jewelery products, and high-net-worth
customers.
Further discusion and analysis of these activities as required by Schedule 5
to the Hong Kong Companies Ordinance (Cap. 622), including a discusion
of the principal risk and uncertainties facing the Group and an indication
of likely future developments in the Group’s busineses, can be found in the
Management Discusion and Analysis set on pages 16 to 25 of this Anual
Report. This discusion forms part of this directors’ report.
董事呈报年度报告连同本集团截至2025年3月31
日止年度的经审核财务报表。
主要营业地点
本公司于在开曼群岛注册成立，注册办事处设于
Windward 3, Regata Ofice Park, PO Box 1350, Grand
Cayman, KY1-1108, Cayman Islands，而主要营业地
点为香港湾仔皇后大道东213号胡忠大厦22楼
2203A室。
主要业务及业务回顾
作为一家于香港营运历史悠久的优质珠宝综合供
应商及原设计制造商，本集团主要从事优质珠宝
设计、制造及加工，并主要出口予香港及中国内
地的珠宝批发商、零售商及高净值客户群。凭借
管理层专业知识，本集团分配更多资源参与高级
艺术珠宝市场以及争取高净值客户市场。我们渴
望使用优质宝石及翡翠等设计特色产品以制作高
级艺术珠宝产品。管理层认为提供高级艺术珠宝
产品乃推广本集团品牌的一个正面因素。本集团
将继续投入销售及营销资源，精心打造我们的高
级艺术珠宝品牌，以利用网络的推广及做好销售。
此外，本集团供应多款优质珠宝产品，包括黄金
戒指、耳环、吊坠、项链、手镯、臂镯、袖扣、胸
针及踝饰，有关产品一般提供优质珠宝市场分部
按零售价划分的三个级别中端分部。近期，根据
市场的分析，管理层致力于高级艺术珠宝的发展
以及服务平台（轻资产）业务的发展。同时，为丰
富产品种类，本集团亦提供黄金制品及材料。本
集团客户主要为珠宝产品批发商及零售商，及高
净值客户群。
根据香港法例第622章《公司条例》附表五之规定，
此等业务之进一步讨论及分析（包括本集团所面
对主要风险及不明朗因素之讨论，以及本集团业
务之可能未来发展）可参阅本年报第16至25页所
载管理层讨论及分析。该讨论为本董事会报告之
组成部分。
Domaine Power Holdings Limited
2025 Anual Report 44
REPORT OF THE DIRECTORS
董事会报告
业绩及分配
本集团截至2025年3月31日止年度的财务表现及
本集团于2025年3月31日的财务状况载列于第101
至106页的综合财务报表。
末期股息
董事会不建议派付截至2025年3月31日止年度之
末期股息。
五年财务概要
本集团过往5个财政年度的业绩及资产负债概要
载列于第176页。该概要不构成综合财务报表的一
部分。
股本
本公司年内股本变动的详情载列于综合财务报表
附注23内。
储备
本集团及本公司于年内的储备变动详情分别载于
本年报第104页的综合权益变动表及综合财务报
表附注24。
可供分派储备
本公司于2014年6月6日在开曼群岛注册成立。于
2025年3月31日，根据开曼群岛法例第22章公司法
（1961年第三号法例，经综合及修订）计算，本公
司可供分派储备约为72.9百万港元。
捐款
年内并无作出捐款（2024年：无）。
RESULTS AND APROPRIATIONS
The financial performance of the Group for the year ended 31 March 2025
and the financial position of the Group as at 31 March 2025 are set out in the
consolidated financial statements on pages 101 to 106.
FINAL DIVIDEND
The Board does not recomend the payment of a final dividend for the year
ended 31 March 2025.
FIVE-YEAR FINANCIAL SUMARY
A sumary of the results and asets and liabilities of the Group for the last five
financial years is set out on page 176. This sumary does not form part of the
consolidated financial statements.
SHARE CAPITAL
Details of movements in share capital of the Company during the year are set
out in note 23 to the consolidated financial statements.
RESERVES
Details of movements in the reserves of the Group and the Company during
the year are set out in the consolidated statement of changes in equity on page
104 of this anual report and note 24 to the consolidated financial statements,
respectively.
DISTRIBUTABLE RESERVES
The Company was incorporated in the Cayman Islands on 6 June 2014. As at
31 March 2025, the Company’s distributable reserves, calculated under the
Companies Law, Chapter 22 (Law 3 of 1961, as consolidated and revised) of the
Cayman Islands, amounted to aproximately HK$72.9 milion.
DONATIONS
During the year, no donations were made (2024: nil).
| Background | Relationship with the Company | Relationship with Connected Persons | Length of Business Relationship | |
|---|---|---|---|---|
| 背景 | 与本公司之关系 | 与关连人士之关系 | 业务关系时长 |
域能控股有限公司
二零二五年度报告
REPORT OF THE DIRECTORS
董事会报告
主要客户及供应商
有关本集团主要客户及供应商于本财务年度分别
应占之销售额及采购额之资料如下：
占本集团下列总额之百分比
销售额采购额
最大客户85.1%
五大客户（合共）99.8%
最大供应商98.0%
五大供应商（合共）100.0%
本公司董事、彼等之联系人或就董事所知拥有本
公司股本超过5%之任何股东概无于本年度期间任
何时间于该等主要客户及供应商拥有任何权益。
主要客户
以下为本公司截至2025年3月31日止年度之三大
客户详情：
自首次公开发售日期以来，本公司已积累各类客
户组合，其从事不同珠宝及黄金产品业务。本公
司努力降低流动资金风险，专注于能接受较短信
贷期（即7日至120日）之客户。因此，本公司仍能
维持稳健之财务状况。
本公司认为，由于本集团之信贷监控政策暂时有
变，惟客户收益集中乃短期现象。高级艺术珠宝
及线上珠宝业务发展，本集团之客源将在不久将
来自然扩大。
MAJOR CUSTOMERS AND SUPLIERS
The information in respect of the Group’s sales and purchases atributable to the
major customers and supliers respectively during the financial year is as folows:
Percentage of the Group’s total
SalesPurchases
The largest customer85.1%
Five largest customers in agregate99.8%
The largest suplier98.0%
Five largest supliers in agregate100.0%
At no time during the Year have the directors, their asociates or any
shareholder of the Company (which to the knowledge of the directors owns
more than 5% of the Company’s share capital) had any interest in these major
customers and supliers.
Major customers
The folowing are the details of the Company’s thre largest customers for the
year ended 31 March 2025:
Customer A
(TBC)
A wholesaler and retailer of jewelery in
Mainland China
Independent third party
(“I3P”)
N/ASince 2023
客户A一家中国内地珠宝批发及零售商独立第三方（「I3P」）不适用自2023年起
Customer B
(TBC)
A wholesaler and retailer of jewelery in
Mainland China
I3PN/ASince 2024
客户B一家中国内地珠宝批发及零售商I3P不适用自2024年起
Customer C
(TBC)
A wholesaler and retailer of jewelery in
Mainland China
I3PN/ASince 2023
客户C一家中国内地珠宝批发及零售商I3P不适用自2023年起
Since its IPO date, the Company has acumulated a portfolio of variety of
customers engaging in diferent jewelery and gold products busineses.
The Company has endeavoured to mitigate the liquidity risk by focusing on
customers which were able to acept a shorter credit period (i.e. 7 days to 120
days). As a result, the Company has maintained god financial health.
The Company considers that the customer revenue concentration is a short-
term phenomenon due to the temporary change in the Group’s credit control
policy. With the development of fine artistic jewelery and online jewelery
busines, the Group’s customer base wil be naturaly broadened in the near
future.
Domaine Power Holdings Limited
2025 Anual Report 46
REPORT OF THE DIRECTORS
董事会报告
除发展高级艺术珠宝业务以及线上销售珠宝业务
外，本公司亦有信心延续其珠宝产品、黄金产品
及材料销售业务。鉴于本公司在业内享负盛名，
本公司有信心与客户之间之业务关系稳固，并将
继续支持本公司之业务。
本公司已开拓不同客户分部，以降低企业客户集
中度。此外，由于与现有客户之间之业务关系仍
然非常稳固，本公司在放宽信贷监控政策后，所
经营业务之客源将更为广泛。因此，董事会认为
依赖主要客户此问题日后会有所改善。
附属公司
有关本公司主要附属公司的详情载于财务报表附
注1。
物业、厂房及设备
有关年内物业、厂房及设备变动的详情载于综合
财务报表附注14。
借贷
截至2025年及2024年3月31日，本集团并无信贷。
董事及董事服务合约
截至2025年3月31日止年度及截至本报告日期本
公司之在职董事如下：
执行董事
苏树辉博士（主席）
谢祺祥先生（行政总裁）
非执行董事
陈维端先生
宁睿先生（于2024年9月1日调任）
独立非执行董事
邱伯瑜先生
钟卫民先生
宁睿先生（于2024年9月1日辞任）
林颖女士（于2024年9月1日获委任）
Besides developing the busines of fine artistic jewelery and online sale of
jewelery, the Company is also confident in continuing its busines of sale
of jewelery products, gold products and materials. Given the Company’s
high reputation in the industry, the Company is confident that its busines
relationship with customers is strong and wil continue to suport the
Company’s busines.
The Company has explored diferent customers’ segments to reduce the level of
concentration of corporate customers. Further, since the busines relationship
with the curent customers remains very strong, the Company wil conduct
busines with broader customer base folowing its relaxation of credit control
policy. Hence, the Board is of the view that the isue of reliance on major
customers wil be improved in the future.
SUBSIDIARIES
The details of the major subsidiaries of the Company are set out in note 1 to the
financial statements.
PROPERTY, PLANT AND EQUIPMENT
Details of movements in property, plant and equipment during the year are set
out in note 14 to the consolidated financial statements.
BOROWINGS
As of 31 March 2025 and 2024, the Group had no borowings.
DIRECTORS AND DIRECTORS’ SERVICE CONTRACTS
The Directors of the Company who hold ofice during the year ended 31 March
2025 and up to the date of this report are:
Executive Directors
Dr. So Shu Fai (Chairman)
Mr. Tom Xie (Chief Executive Oficer)
Non-executive Directors
Mr. Chan Wai Dune
Mr. Ning Rui (Re-designated on 1 September 2024)
Independent non-executive Directors
Mr. Yau Pak Yue
Mr. Chung Wai Man
Mr. Ning Rui (Resigned on 1 September 2024)
Ms. Lin Ying (Apointed on 1 September 2024)
域能控股有限公司
二零二五年度报告
REPORT OF THE DIRECTORS
董事会报告
全体现任执行董事已与本公司订立服务合约，任
期自2024年12月1日起计为期三年，可由任何一
方向另一方发出不少于三个月的书面通知予以终
止，惟须遵守当中所载终止条文及组织章程细则
所载有关董事轮席退任的条文。
现任非执行董事已与本公司签署委任函件，初始
任期自2023年11月8日起计为期两年，并须于股
东周年大会上轮席退任及膺选连任，直至其中一
方向另一方发出不少于一个月的书面通知予以
终止。
现任独立非执行董事已与本公司签署委任函件，
任期自2024年7月1日起计为期两年，及林颖女士
已签署委任函件，任期自2024年9月1日起计为期
两年并须于股东周年大会上轮席退任及膺选连
任，直至其中一方向另一方发出不少于一个月的
书面通知予以终止。
董事并无与本公司或其任何附属公司订立不可于
一年内不支付补偿（法定补偿除外）而终止之服务
合约。
根据本公司组织章程细则，三分之一之现任董
事须于应届股东周年大会退任。因此，苏树辉博
士、宁睿先生、邱伯瑜先生及林颖女士将在股东
周年大会上退任，并符合资格在股东周年大会上
膺选连任。
独立确认书
本公司已获各独立非执行董事发出年度独立确认
书，而彼等全体于上巿规则下均属独立。
董事之合约权益
在回顾年度末或回顾年度内任何时间，本公司或
其控股公司或其任何附属公司并无订立本公司董
事拥有（无论直接或间接）重大权益之重要交易、
安排及合约。
Al existing executive Directors has entered into a service contract with the
Company for a term of thre years comencing from 1 December 2024, which
may be terminated by, not les than thre months’ notice in writing served by
either party on the other and is subject to termination provisions therein and
provisions on retirement by rotation of our Directors as set forth in the Articles
of Asociation.
The existing non-executive Director has signed a leter of apointment with the
Company for an initial term of two years comencing from 8 November 2023,
subject to retirement by rotation and re-election at anual general meting and
until terminated by not les than one month’s notice in writing served by either
party on the other.
Existing independent non-executive Directors have signed a leter of
apointment with the Company for a term of two years comencing from
1 July 2024 and Ms. Lin Ying has signed a leter of apointment for a term
of two years comencing from 1 September 2024 subject to retirement by
rotation and re-election at anual general meting and until terminated by not
les than one month’s notice in writing served by either party on the other.
No Director has a service contract which is not determinable by the Company
or any of its subsidiaries within 1 year without payment of compensation, other
than statutory compensation.
In acordance with the Company’s articles of asociation, one-third of the
existing Directors shal retire from ofice, at the forthcoming anual general
meting. Acordingly, Dr. So Shu Fai, Mr. Ning Rui, Mr. Yau Pak Yue and
Ms. Lin Ying, who being eligible, wil retire from ofice at the anual general
meting and ofer themselves for re-election at the anual general meting.
CONFIRMATION OF INDEPENDENCE
The Company has received anual confirmation of independence from each of
the independent non-executive Directors and al of them are considered to be
independent under the Listing Rules.
DIRECTORS’ INTERESTS IN CONTRACTS
There was no transaction, arangement or contract of significance to which
the Company or its holding company or any of its subsidiaries was a party and
in which a Director of the Company had a material interest (either directly or
indirectly) subsisted at the end of the year under review or at any time during
the year under review.
Domaine Power Holdings Limited
2025 Anual Report 48
REPORT OF THE DIRECTORS
董事会报告
董事及高级管理层之履历
本集团董事及高级管理层之履历详情于本年报第
8至15页「董事及高级管理层」一节披露。
控股东之合约权益
于回顾年末或回顾年度内任何时间，本公司或其
控股公司或任何其附属公司并无订立任何控股
东（定义见上市规则）于其中拥有重大权益之重要
合约。
股票挂钩协议
除购股权计划外，于本财政年度内概无订立或存
在可能导致本公司发行股份的股票挂钩协议。
采纳
年股份计划及终止
年购股权
计划
本公司已于2015年2月10日采纳购股权计划（「2015
年购股权计划」），据此，若干选定类别的参与者
（包括（其中包括）董事及全职雇员）可获授购股权
以认购股份。除非以其他方式注销或修订，计划
于该日起计10年内仍有效。自其采纳以来，并无
根据计划授出任何购股权。
为规范可能发行的购股权及股份奖励作为本公司
可用以作为其激励策略一部分的股权激励类型 ，
并确保采纳的新计划符合香港联合交易所有限公
司自2023年1月1日起生效的经修订上市规则第十
七章，董事会建议采纳新股份奖励计划（「2023年
股份计划」），并于2023年9月14日获本公司股东批
准及采纳。紧随2023年股份计划生效后，2015年
购股权计划已告终止，而本公司亦不再根据2015
年购股权计划授出任何购股权。
于本报告日期，卓佳专业商务有限公司已获委任
管理及执行2023年股份计划。联交所上市委员会
已批准根据奖励配发及发行的本公司股份（「股
份」）上市及买卖。
BIOGRAPHIES OF DIRECTORS AND SENIOR
MANAGEMENT
The biographical details of the Directors and senior management of the Group
are disclosed in the section headed “Directors and Senior Management” on
pages 8 to 15 of this anual report.
CONTROLING SHAREHOLDERS’ INTERESTS IN
CONTRACTS
There was no contract of significance to which the Company or its holding
company or any of its subsidiaries was a party and in which any controling
shareholders (as defined in the Listing Rules) had a material interest subsisted
at the end of the year under review or at any time during the year under review.
EQUITY-LINKED AGREMENT
No equity-linked agrement which may result in the Company isuing shares
was entered into or existed during the financial year, other than Share Option
Scheme.
ADOPTION OF THE 2023 SHARE SCHEME AND
TERMINATION OF THE 2015 SHARE OPTION SCHEME
The Company has adopted the share option scheme on 10 February 2015 (the “2015
Share Option Scheme”) under which certain selected clases of participants (including,
among others, Directors and ful-time employes) may be granted options to
subscribe for the shares. Unles otherwise canceled or amended, the scheme
wil remain in force for 10 years from that date. No share option had ever ben
granted under the Scheme since its adoption.
In order to provide for the potential isuance of both share options and share
awards as the types of equity incentives that the Company can utilise as part of
its incentive strategy and also to ensure that the new scheme adopted shal be
in compliance with the amended Chapter 17 of the Listing Rules introduced
by the Stock Exchange of Hong Kong Limited, which came into efect on 1
January 2023, the Board proposed the adoption of a new share incentive scheme (the
“2023 Share Scheme”) which was aproved and adopted by the Shareholders
of the Company on 14 September 2023. Imediately upon the 2023 Share
Scheme taking efect, the 2015 Share Option Scheme terminated and the
Company shal not grant any options under the 2015 Share Option Scheme.
As at the date of this report, Tricor Services Limited has ben apointed to
administer and implement the 2023 Share Scheme. The Listing Comite of
the Stock Exchange has aproved the listing of and granted permision to deal
in the shares of the Company (the “Shares”) to be aloted and isued pursuant
to the awards.
域能控股有限公司
二零二五年度报告
REPORT OF THE DIRECTORS
董事会报告
于2024年3月28日，董事会议决向谢祺祥先生授出
100,000份股份奖励，相当于授出日期股份总数的
0.0579%。此外，于2024年3月28日，董事会议决向
谢祺祥先生授出1,000,000份购股权、向陈维端先
生授出500,000份购股权，以及向2023年股份计划
另外5名个人雇员参与者授出1,050,000份购股权，
分别相当于授出日期股份总数的0.579%、0.290%
及0.608%。
有关采纳2023年股份计划及终止2015年购股权计
划的详情，请参阅本公司日期为2023年8月9日的
通函及本公司日期为2023年9月14日的公布。有关
本公司根据2023年股份计划授出股份奖励及购股
权的详情，请参阅本公司日期为2024年3月28日及
2024年7月24日的公布。亦请参阅以下披露：
目的
本计划旨在为本公司提供吸引2023年股份计划合
资格参与者（「2023年股份计划合资格参与者」）、
向其提供报酬、激励、挽留、奖励、补偿及╱或提
供利益的灵活方法，通过向其提供获得本公司所
有者权益并成为股东的机会，使2023年股份计划
合资格参与者的利益与本公司及股东的利益保持
一致，从而鼓励2023年股份计划合资格参与者为
本公司的长期增长、表现及利润作出努力，并为
本公司及股东的整体利益提升本公司及其股份的
价值。
2023年股份计划合资格参与者
2023年股份计划合资格参与者由2023年股份计划
的计划管理人（「计划管理人」）不时厘定，符合资
格作为承授人参与本计划，并须为下列类别人士：
雇员参与者，即于2023年股份计划授出日期的本
集团雇员、董事（不包括独立非执行董事）或高级
人员（「雇员参与者」）。
奖励
奖励可采用购股权或股份奖励形式，并可以本
公司股份（「股份」）或按通行市价厘定的等值物
给付。
On 28 March 2024, the Board resolved to grant 100,000 share awards to Mr.
Xie Tom, representing 0.0579% of the total number of Shares as at the date
of grant. Moreover, on 28 March 2024, the Board resolved to grant 1,000,000
share options to Mr. Xie Tom, 500,000 share options to Mr. Chan Wai Dune
and 1,050,000 share options to 5 other individual employe participants of the
2023 Share Scheme, representing respectively 0.579%, 0.290% and 0.608% of
the total number of Shares as at the date of grant.
For details of the adoption of the 2023 Share Scheme and the termination of
the 2015 Share Option Scheme, please refer to the circular of the Company
dated 9 August 2023 and anouncement of the Company dated 14 September
2023. For details of the grant of share awards and share options pursuant to
the 2023 Share Scheme by the Company, please refer to the anouncements of
the Company dated 28 March 2024 and 24 July 2024. Please also refer to the
disclosure as folow:
Purpose
The purpose of this scheme is to provide the Company with a flexible means
of, atracting, remunerating, incentivising, retaining, rewarding, compensating
and/or providing benefits to the eligible participants of the 2023 Share Scheme
(the “Eligible Participants of the 2023 Share Scheme”) through aligning the
interests of Eligible Participants of the 2023 Share Scheme with those of the
Company and Shareholders by providing them with an oportunity to acquire
proprietary interests in the Company and become Shareholders, and thereby,
encouraging Eligible Participants of the 2023 Share Scheme to contribute to
the long-term growth, performance and profits of the Company and to enhance
the value of the Company and its Shares for the benefit of the Company and
Shareholders as a whole.
Eligible Participants of the 2023 Share Scheme
Eligible Participants of the 2023 Share Scheme are determined by the scheme
administrator of the 2023 Share Scheme (the “Scheme Administrator”) from
time to time to be eligible to participate as grantes under this scheme, and
shal fal under the below category:
Employe Participant, being an employe, director (excluding independent
non-executive director) or oficer of the Group on the grant date of the 2023
Share Scheme (the “Employe Participant”).
Awards
Awards may take the form of a share option or a share award, which can
be funded by shares of the Company (the “Shares”) or an equivalent value
determined by prevailing market prices.
Domaine Power Holdings Limited
2025 Anual Report 50
REPORT OF THE DIRECTORS
董事会报告
根据计划授权可供授予的奖励及可供发行的新股
份最大数目
计划授权限额：
因根据2023年股份计划将予授出的所有奖励及根
据本公司任何其他股份计划将予授出的奖励而可
能发行的股份总数：
(a) 初步设定为于2023年股份计划采纳日期已发
行股份的10% ，即17,260,000股份（「计划授
权」）；及
(b) 其后可根据2023年股份计划的计划规则及上
市规则经股东于股东大会上进一步批准后
进行更新。
2023年股份计划于2023年9月14日采纳。于报告
期间，已根据2023年股份计划发行100,000股新股
份。因此，于2025年3月31日，根据计划授权可发
行17,160,000股新股份。于本报告日期，根据计划
授权可供发行17,160,000股新股份（占本公司于本
报告日期已发行股本总额约9.94%）。
可供授予奖励所涉及股份数目：
根据2023年股份计划已授予或将授予所有奖励所
涉及的股份总数为17,260,000股。于2024年3月28
日，根据2023年股份计划授出2,650,000份股份相
关奖励。因此，于2024年4月1日及2025年3月31
日，由于2023年股份计划项下仍有尚未授出的奖
励，尚有14,610,000股份有待发行。
各2023年股份计划合资格参与者的最高配额
2023年股份计划项下各2023年股份计划合资格参
与者并无特定最高配额，惟上市规则有关个人获
授额度的规定除外。
发行价及行使价
计划管理人可全权酌情厘定行使股份奖励的发行
价及╱或以股份奖励及╱或购股权（视情况而定）
形式的购股权奖励的行使价，且有关价格应载于
奖励函内。
购股权的行使价不得低于以下两者中的较高者：
(i)股份于授出日期的收市价；及(i)股份于紧接授
出日期前五个营业日的平均收市价。
计划管理人须考虑2023年股份计划的目的、本公
司的利益及各承授人的个别情况，按个别基准厘
定各承授人相应的发行价。
Maximum number of awards available for grant and new Shares available
for isue under the scheme mandate
Scheme mandate limit:
The total number of Shares that may be isued pursuant to al awards to be
granted under the 2023 Share Scheme and awards to be granted under any other
share schemes of the Company is:
(a) initialy set at 10% of the Shares in isue as at the adoption date of the
2023 Share Scheme, being 17,260,000 Shares (the “Scheme Mandate”);
and
(b) may be subsequently refreshed in acordance with the scheme rules of
the 2023 Share Scheme and the Listing Rules, as further aproved by
Shareholders at general meting.
The 2023 Share Scheme was adopted on 14 September 2023. During the
Reporting Period, 100,000 new Shares were isued pursuant to the 2023 Share
Scheme. Therefore, as at 31 March 2025, 17,160,000 new Shares were available
for isue under the Scheme Mandate. As at the date of this report, 17,160,000
new Shares (representing aproximately 9.94% of our total isued share capital
as of the date of this report) were available for isue under the Scheme Mandate.
Number of Shares underlying awards available for grant:
The agregate number of Shares underlying al grants made or to be made
pursuant to the 2023 Share Scheme was 17,260,000. On 28 March 2024, 2,650,000
Shares underlying awards were granted under the 2023 Share Scheme. It folows
that, as at 1 April 2024 and 31 March 2025, there were 14,610,000 Shares
remaining to be isued as a result of awards that remain to be granted under the
2023 Share Scheme.
Maximum entitlement of each Eligible Participants of the 2023 Share
Scheme
There is no specific maximum entitlement for each Eligible Participants of
the 2023 Share Scheme under the 2023 Share Scheme, save as the relevant
requirements on threshold of grants to individuals under the Listing Rules.
Isue price and exercise price
The Scheme Administrator may determine in their absolute discretion the isue
price for the exercise of share awards and/or the exercise price for share options
for awards in the form of share awards and/or share option (as the case may be)
and such prices shal be set out in the award leter.
The exercise price for share options shal be no les than the higher of: (i) the
closing price of the Shares on the grant date; and (i) the average closing price of
the Shares for the five busines days imediately preceding the grant date.
The isue price shal be determined on an individual basis for each of the grante
by the Scheme Administrator, taking into acount the purpose of the 2023
Share Scheme, the interests of the Company and the individual circumstances of
each grante.
域能控股有限公司
二零二五年度报告
REPORT OF THE DIRECTORS
董事会报告
行使期
计划管理人可全权酌情厘定任何购股权奖励及╱
或股份奖励的行使期，而该期间须载于奖励函
内。然而，任何购股权奖励的行使期不得超过授
出日期起计10年。
归属期
计划管理人可厘定归属期，并于奖励函中指明有
关期间。归属期不得少于自授出日期起计12个
月，惟2023年股份计划的计划规则所载的有限情
况除外。该等情况可能仅适用于雇员参与者，且
与联交所发布的常问题13 — 编号12所设想的情
况一致，包括：
(a) 向新雇员参与者授出「补偿性」奖励，以取代
该雇员参与者在离开其前任雇主时被没收
的奖励；
(b) 授予因身故或残疾或不可抗力事件而被终
止雇佣关系的雇员参与者；
(c) 授出的奖励受达成承授人授出条件中所厘
定的表现目标所限；
(d) 授出奖励的时机由管理或合规要求厘定，与
雇员参与者的表现无关，在该情况下，归属
日期可参考奖励在并无因有关管理或合规
要求情况下应而授出的时间进行调整；
(e) 授出的奖励附带混合归属时间表，令奖励可
在12个月期间内平均归属；或
(f) 授出的奖励的归属及持有期间合共超过12
个月。
2023年股份计划的剩余期限
2023年股份计划自采纳日期起计为期10年（即2023
年9月14日至2033年9月13日）。计划剩余期限约为
8年2个月。
Exercise period
The Scheme Administrator may determine in its absolute discretion the exercise
period for any award of share options and/or share awards and such period shal
be set out in the award leter. However, the exercise period for any award of
share options shal not be longer than 10 years from the grant date.
Vesting period
The Scheme Administrator may determine the vesting period and specify such
period in the award leter. The vesting period may not be for a period les than
12 months from the grant date, except in limited circumstances set out in the
scheme rules of the 2023 Share Scheme. These circumstances may only aply
to Employe Participants and are consistent with the scenarios contemplated in
FAQ13 — No. 12 isued by the Stock Exchange, including where:
(a) grants of “make whole” awards to a new Employe Participant to replace
the awards that the Employe Participant forfeited when leaving their
previous employer;
(b) grants to an Employe Participant whose employment is terminated due
to death or disability or event of force majeure;
(c) grants of awards that are subject to the fulfilment of performance targets
as determined in the conditions of the grante’s grant;
(d) grants of awards the timing of which is determined by administrative
or compliance requirements not conected with the performance of the
Employe Participant, in which case the vesting date may be adjusted to
take acount of the time from which the Award would have ben granted
if not for such administrative or compliance requirements;
(e) grants of awards with a mixed vesting schedule such that the award vests
evenly over a period of 12 months; or
(f) grants of awards with a total vesting and holding period of more than 12
months.
Remaining life of the 2023 Share Scheme
The 2023 Share Scheme is valid for 10 years comencing on its adoption date
(being from 14 September 2023 to 13 September 2033). The remaining life of
the scheme is aproximately 8 years 2 months.
| ecnamrofreP fo erahs dna snoitpo detnarg gnirud gnitropeR doireP stegrat eht sdrawa erahs eht | 内期告报 份股出授已 及励奖 的权股购 标目现表 | ||
|---|---|---|---|
| dethgieW egareva ecirp serahS yletaidemmi eht fo ro esicrexe gnirud gnitropeR doireP gnisolc fo erofeb etad gnitsev eht | 内期告报 或属归接紧 前期日使行 权加份股 价市收均平 | )$KH( | ）元港（ |
| eulav erahs dna snoitpo eht tnarg gnirud gnitropeR doireP riaF eht fo sdrawa erahs ta sa fo etad eht | 内期告报 励奖份股 权股购及 期日出授于 值允公的 | )$KH( | ）元港（ |
| ecirp serahS yletaidemmi eht tnarg gnirud gnitropeR doireP gnisolC eht erofeb fo etad fo eht | 内期告报 出授接紧 份股前期日 价市收 | )$KH( | ）元港（ |
| erahs snoitpo sa hcraM 5202 gnidnatstuo fo .oN 13 ta | 年5202于 日13月3 权股购使行未 目数 | ||
| erahs ro snoitpo detsevnu ta hcraM 5202 sdrawa sa fo .oN erahs 13 | 年5202于 日13月3 属归未 或励奖份股 目数权股购 | ||
| erahs ro snoitpo despal gnirud gnitropeR doireP sdrawa fo .oN erahs ro dellecnac eht | 内期告报 或销注已 份股效失已 或励奖 目数权股购 | ||
| fo snoitpo desicrexe gnirud gnitropeR doireP .oN erahs eht | 内期告报 使行已 目数权股购 | ||
| erahs ro snoitpo detsev gnirud gnitropeR doireP sdrawa fo .oN erahs eht | 内期告报 份股属归已 或励奖 目数权股购 | ||
| erahs ro snoitpo detnarg gnirud gnitropeR doireP sdrawa fo .oN erahs eht | 内期告报 份股出授已 或励奖 目数权股购 | ||
| erahs ro snoitpo ro gnidnatstuo ta lirpA 4202 sdrawa detsevnu sa fo 1 .oN erahs | 年4202于 日1月4 或属归未 份股使行未 或励奖 目数权股购 | ||
| fo /sdrawa ecirp erahs snoitpo ecirp esicrexe fo eussI erahs | 励奖份股 ╱价行发 权股购 价使行 | )$KH( | ）元港（ |
| doirep esicrexE | 期使行 | ||
| doirep gnitseV | 期属归 | ||
| tnarg fo etaD | 期日出授 | ||
| eloR | 位职 | ||
| fo ro emaN yrogetac eetnarg | 名姓人授承 别类或 | ||
| yrogetaC drawa fo | 别类励奖 | ||
Domaine Power Holdings Limited
2025 Anual Report 52
REPORT OF THE DIRECTORS
董事会报告
D
e
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om
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M
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N
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股
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奖
励
谢
祺
祥
先
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（
「
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先
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」
）
行
政
总
裁
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行
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年
3月
日
所
有
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励
将
于
股
份
奖
励
授
出
日
期
起
计
第
三
个
月
(1)
归
属
不
适
用
零
零
不
适
用
零
零
不
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不
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不
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用
不
适
用
Sh
ar
e
op
ti
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s
M
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s
ha
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st
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e
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t
an
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ar
y
of
t
he
d
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of
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ra
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o
f t
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sh
ar
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op
ti
on
s.
(2)
所
有
购
股
权
将
于
购
股
权
授
出
日
期
第
一
周
年
归
属
。
(2)
T
he
s
ha
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o
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io
ns
w
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ch
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m
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om
t
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of
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sh
ar
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op
ti
on
s.
已
归
属
购
股
权
的
行
使
期
自
购
股
权
授
出
日
期
起
至
购
股
权
授
出
日
期
满
年
当
日
止
期
间
。
1.
(3)
1,
0,
N
il
1,
0,
N
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N
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N
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1,
0,
N
/A
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/A
0.
N
/A
购
股
权
谢
先
生
行
政
总
裁
兼
执
行
董
事
年
3月
日
零
零
零
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不
适
用
不
适
用
不
适
用
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ha
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W
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e
(“
M
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-e
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to
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N
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N
/A
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/A
0.
N
/A
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维
端
先
生
（
「
陈
先
生
」
）
非
执
行
董
事
年
3月
日
零
零
零
零
不
适
用
不
适
用
不
适
用
O
th
er
g
ra
nt
e
s
in
c
at
eg
or
y
其
他
类
别
承
授
人
Sh
ar
e
op
ti
on
s
ot
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r
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m
pl
oy
e
P
ar
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pa
nt
s(4
)
M
ar
ch
2
A
l
t
he
s
ha
re
o
pt
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s
ha
l
ve
st
o
n
th
e
fi
rs
t
an
ni
ve
rs
ar
y
of
t
he
d
at
e
of
g
ra
nt
o
f t
he
sh
ar
e
op
ti
on
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(2)
T
he
s
ha
re
o
pt
io
ns
w
hi
ch
h
av
e
ve
st
ed
m
ay
b
e
ex
er
ci
se
d
fo
r
a
pe
ri
od
c
om
m
en
ci
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fr
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th
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da
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he
sh
ar
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op
ti
on
s
an
d
ex
pi
ri
ng
on
t
he
d
at
e
fa
l
in
g
y
ea
rs
fr
om
t
he
d
at
e
of
g
ra
nt
o
f t
he
sh
ar
e
op
ti
on
s.
1.
(3)
1,
0,
N
il
1,
0,
N
il
N
il
N
il
1,
0,
N
/A
N
/A
0.
N
/A
购
股
权
5名
其
他
雇
员
参
与
者
(4)
年
3月
日
所
有
购
股
权
将
于
购
股
权
授
出
日
期
第
一
周
年
归
属
。
(2)
已
归
属
购
股
权
的
行
使
期
自
购
股
权
授
出
日
期
起
至
购
股
权
授
出
日
期
满
年
当
日
止
期
间
。
零
零
零
零
不
适
用
不
适
用
不
适
用
T
ot
al
2,
0,
N
il
2,
0,
N
il
N
il
N
il
2,
0,
总
计
零
零
零
零
授
予
详
情
根
据
年
股
份
计
划
授
予
购
股
权
及
股
份
奖
励
的
变
动
详
情
如
下
：
域能控股有限公司
二零二五年度报告
REPORT OF THE DIRECTORS
董事会报告
附注：
- ，在股份奖励的授予
须达到2023年股份计划规则第12条规定的表现目
标等情况下，股份奖励的归属期可能少于授出日
期起计12个月。经考虑(i)谢先生的经历、工作经
验及对本公司的贡献及(i)上述归属期的好处（包
括让本公司得以向谢先生提供具竞争力的薪酬及
奖励方案）后，本公司薪酬委员会议决（谢先生已
放弃投票）上述归属期属正当合理，并符合上市规
则。因此，上述归属期被视为恰当，且符合2023年
股份计划的目的。由于将股份奖励归属予谢先生
牵涉行政程序，股份奖励的实际归属日期为2024
年9月30日。
- 。
(3) 行使价每股1.17港元不低于以下两项中的较高
者：(i)股份于2024年3月28日（即购股权授出日期）
在联交所发布的每日报价表所列的收市价每股
1.17港元；及(i)股份于紧接购股权授出日期前五
个营业日在联交所发布的每日报价表所列的平均
收市价每股1.17港元。
- ，另有5名雇员
参与者按个人计算。
有关2023年股份计划变动的进一步详情，载于本
公司2024年报综合财务报表附注25。
除上述2015年购股权计划及2023年股份计划外，
于报告期内任何时间，本公司及其控股公司、附
属公司及同系附属公司从未参与任何安排，使董
事可通过收购本公司或任何其他法人团体的股份
或债券而获益，且董事或其配偶或未满18岁的子
女均无权认购本公司股份或债券或行使任何该等
权利。
Notes:
- , the vesting period may be les
than 12 months from the date of grant of the share awards in the circumstances
of, among others, the grant of share awards which are subject to the fulfilment
of performance targets pursuant to rule 12 of the rules of the 2023 Share Scheme.
The remuneration comite of the Company (with Mr. Xie abstaining from
voting) has resolved that, considering (i) the experience, work experience and
contribution to the Company of Mr. Xie, and (i) the benefits of the said vesting
period which include enabling the Company to ofer competitive remuneration
and reward packages to Mr. Xie, in such circumstances that would be justified
and reasonable, which is also consistent with the Listing Rules. Acordingly, the
said vesting period is considered apropriate and aligns with the purpose of the
2023 Share Scheme. Due to administrative procedures in conection with
the vesting of the share awards to Mr. Xie, the actual vesting date of the
share awards was 30 September 2024.
(2) The actual vesting date was 28 March 2025.
- $1.17 per Share represents no les than the higher of (i)
the closing price of HK$1.17 per Share as stated in the daily quotations shet
isued by the Stock Exchange on 28 March 2024, being the date of grant of the
share options; and (i) the average closing price of HK$1.17 per Share as stated on
the daily quotations shet isued by the Stock Exchange for the five busines days
imediately preceding the date of grant of the share options.
- ,
on individual basis.
Further details of movements in the 2023 Share Scheme are set out in Note
25 to the consolidated financial statements of the 2024 Anual Report of the
Company.
Apart from the aforesaid 2015 Share Option Scheme and 2023 Share Scheme, at
no time during the Reporting Period was any of the Company and its holding
companies, subsidiaries and felow subsidiaries a party to any arangement to
enable the Directors to acquire benefits by means of the acquisition of shares
in, or debentures of, the Company or any other body corporate, and none of
the Directors, or their spouses or children under the age 18, had any right to
subscribe for the shares in, or debentures of, the Company, or had exercise any
such right.
| Name of Director | Capacity/nature of interest | Number of shares | Approximately percentage of shareholding in our Company |
|---|---|---|---|
| 董事姓名 | 身份╱权益性质 | 股份数目 | 占本公司股权的 概约百分比 |
Domaine Power Holdings Limited
2025 Anual Report 54
REPORT OF THE DIRECTORS
董事会报告
DIRECTORS’ AND CHIEF EXECUTIVES’ INTERESTS
AND SHORT POSITIONS IN SHARES, UNDERLYING
SHARES AND DEBENTURES AND INTEREST IN
ASOCIATED CORPORATION
At as 31 March 2025, the interests and short positions of the Directors and
chief executive of the Company in the shares, underlying shares or debentures of
the Company or its asociated corporations (within the meaning of Part XV of
the Securities and Futures Ordinance, Chapter 571 of the Laws of Hong Kong (“SFO”),
as recorded in the register required to be kept by the Company pursuant to
section 352 of the SFO, or as otherwise notified to the Company and the Stock
Exchange pursuant to the Model Code, as set out in Apendix C3 to the Listing
Rules were as folows:
Dr. So Shu Fai (Note 1)
苏树辉博士（附注1）
Interest of a controled corporation
受控制法团权益
129,349,494
(long position)
74.90%
129,349,494股
（好仓）
Mr. Tom Xie (“Mr. Xie”) (Note 2)
谢祺祥先生（「谢先生」）（附注2）
Beneficial owner
实益拥有人
1,100,000
(long position)
0.64%
1,100,000股
（好仓）
Mr. Chan Wai Dune (“Mr. Chan”) (Note 3)
陈维端先生（「陈先生」）（附注3）
Beneficial owner
实益拥有人
500,000
(long position)
0.29%
500,000股
（好仓）
Notes:
1. Perfect Gain Group Limited is solely owned by Dr. So Shu Fai which in turn
owns 129,349,494 shares of the Company. By virtue of the SFO, Dr. So Shu Fai is
demed or taken to be interested in al the shares which are beneficialy owned by
Perfect Gain Group Limited.
2. These interests comprise: (i) 100,000 underlying Shares for the Share Awards
granted to Mr. Xie under the 2023 Share Scheme which were vested on 30
September 2024; and (i) 1,000,000 Shares that may be isued pursuant to an
exercise of options granted to Mr. Xie under the 2023 Share Scheme. Such grant of
share options was aproved by the board and the vesting date was 28 March 2025.
3. These interest refer to 500,000 Shares that may be isued pursuant to an exercise
of options granted to Mr. Chan under the 2023 Share Scheme. Such grant was
aproved by the board and its vesting date was 28 March 2025.
董事及主要行政人员于股份、相关股份及
债券中之权益及淡仓及于相联法团之权益
于2025年3月31日，本公司董事及主要行政人员
于本公司或其相联法团（定义见香港法例第571章
证券及期货条例（「证券及期货条例」）第XV部）之
股份、相关股份或债券中拥有记录于按本公司根
据证券及期货条例第352条规定存置的登记册的
权益及淡仓，获根据联交所上市规则附录C3所载
的标准守则知会本公司及联交所的权益及淡仓
如下：
附注：
- ，而其
拥有本公司129,349,494股份。根据证券及期货
条例，苏树辉博士被视为或当作于精益集团有限
公司实益拥有的所有股份中拥有权益。
- ：(i)100,000股根据2023年股份计划
授予谢先生的股份奖励所涉及的相关股份（已于
2024年9月30日归属）；及(i)1,000,000股根据2023年
股份计划授予谢先生的购股权获行使时可予发行
的股份。有关购股权授予经董事会批准及归属日
期为2025年3月28日。
- ,000股根据2023年股份计划授予陈
先生的购股权获行使时可予发行的股份。有关授
予经董事会批准及其归属日期为2025年3月28日。
| Name of Shareholder | Capacity/nature of interest | Number of shares | Approximately percentage of shareholding in our Company |
|---|---|---|---|
| 股东名称╱姓名 | 身份╱权益性质 | 股份数目 | 占本公司股权的 概约百分比 |
域能控股有限公司
二零二五年度报告
REPORT OF THE DIRECTORS
董事会报告
除上文所披露者外，于2025年3月31日，本公司
董事及主要行政人员在本公司或其任何相联法团
（定义见证券及期货条例第XV部）之股份、相关股
份或债券中概无拥有记录于按本公司根据证券及
期货条例第352条规定存置的登记册的权益及淡
仓，或根据标准守则须知会本公司及联交所或根
据标准守则其他规定须知会本公司及联交所的任
何权益或淡仓。
主要股东及其他人士于本公司股份及相关
股份中之权益及╱或淡仓
于2025年3月31日，就董事所知，以下人士╱实体
（董事或本公司主要行政人员除外）于本公司股份
或相关股份中，拥有或被视为拥有根据证券及期
货条例第XV部第2及第3分部条文须向本公司披
露的权益或淡仓，或已录入根据证券及期货条例
第336条本公司须存置的股东名册内的权益或淡
仓如下：
附注：
- %已发
行股本。根据证券及期货条例，苏树辉博士被视
为于精益集团有限公司持有的129,349,494股份
中拥有权益。
- 。根据证券及期
货条例，郑妙冰女士被视为于苏树辉博士所持有
的本公司股份中拥有权益。
Save as disclosed above, as at 31 March 2025, none of the Directors and chief
executives of the Company had or was demed to have any interests or short
positions in the Shares, underlying Shares or debentures of the Company or its
asociated corporations (within the meaning of Part XV of the SFO) which was
required to be recorded in the register required to be kept by the Company
pursuant to section 352 of the SFO, or which was required, pursuant to the
Model Code, to be notified to the Company and the Stock Exchange, or as
otherwise notified to the Company and the Stock Exchange pursuant to the
Model Code.
SUBSTANTIAL SHAREHOLDERS’ AND OTHER
PERSONS’ INTERESTS AND/OR SHORT POSITION
IN SHARES AND UNDERLYING SHARES OF THE COMPANY
As at 31 March 2025, so far as was known to the Directors, the folowing
persons/entities (other than the Directors or chief executive of the Company)
had, or were demed to have, interests or short positions in the shares or
underlying shares of the Company which would fal to be disclosed to the
Company under the provisions of Divisions 2 and 3 of Part XV of the SFO, or
which were recorded in the register required to be kept by the Company under
Section 336 of the SFO were as folows:
Perfect Gain Group Limited (Note 1)
精益集团有限公司（附注1）
Beneficial owner
实益拥有人
129,349,494
(long position)
74.90%
129,349,494股
（好仓）
Ms. Cheng Miu Bing Christina (Note 2)
郑妙冰女士（附注2）
Interest of spouse
配偶权益
129,349,494
(long position)
74.90%
129,349,494股
（好仓）
Notes:
1. Dr. So Shu Fai beneficialy owns 100% of the isued share capital of Perfect Gain
Group Limited. By virtue of the SFO. Dr. So Shu Fai is demed to be interested in
129,349,494 shares held by Perfect Gain Group Limited.
2. Ms. Cheng Miu Bing Christina is the spouse of Dr. So Shu Fai. By virtue of
the SFO, Ms. Cheng Miu Bing is demed to be interested in the shares of the
Company held by Dr. So Shu Fai.
Domaine Power Holdings Limited
2025 Anual Report 56
REPORT OF THE DIRECTORS
董事会报告
除上文所披露者外，于2025年3月31日，董事并不
知悉有任何其他人士╱实体（董事及本公司主要
行政人员除外）于本公司股份或相关股份拥有根
据证券及期货条例第XV部第2及3分部须向本公
司披露之权益及淡仓，或根据证券及期货条例第
336条记入本公司规定存置的股东名册之权益及
淡仓。
退休计划
本集团为退休金计划及强制性公积金计划作出供
款。有关退休计划的详情载于财务报表附注2。
充足公众持股量
根据本公司可公开取得的资料以及据本公司董事
所知，本公司于本年报日期一直维持上市规则所
订明的公众持股量。
竞争及利益冲突
年内，并无董事或本公司主要股东或任何彼等各
自的联系人士从事与本集团业务构成或可能构
成竞争的任何业务或与本集团有任何其他利益
冲突。
获准许的弥偿条文
根据本公司的组织章程细则，在法律容许的范围
内，各董事有权按其执行及履行职务时可能蒙受
或产生的所有成本、开支、亏损及负债获得从本
公司资产中拨付弥偿。
本公司为董事续投责任保险，相关保险在本财政
年度全年直至本报告日期仍然生效，为本公司董
事，提供适当保障。
购买、出售或赎回本公司的上市证券
截至2025年3月31日止年度，本公司及其任何附属
公司均没有购买、出售或赎回任何本公司的上市
证券。
Save as disclosed above, as at 31 March 2025, the Directors were not aware of
any other persons/entities (other than the Directors and chief executive of the
Company) who had interests and short positions in the shares or underlying
shares of the Company which would fal to be disclosed to the Company under
the provisions of Divisions 2 and 3 of Part XV of the SFO or which were
recorded in the register required to be kept by the Company under Section 336
of the SFO.
RETIREMENT SCHEMES
The Group has made pension scheme contributions and Mandatory Provident
Fund scheme. Particulars of these retirement schemes are set out in note 2 to
the financial statements.
SUFICIENCY OF PUBLIC FLOAT
Based on the information that is publicly available to the Company and within
the knowledge of the directors of the Company as at the date of this anual
report, the Company has maintained the prescribed public float under the
Listing Rules.
COMPETITION AND CONFLICT OF INTERESTS
During the year, none of the Directors or substantial shareholders of the
Company or any of their respective asociates has engaged in any busines that
competes or may compete with the busines of the Group or has any other
conflict of interests with the Group.
PERMITED INDEMNITY PROVISION
Pursuant to the Articles of Asociation of the Company, every Director is
entitled to be indemnified out of the asets of the Company against al costs,
expenses, loses or liabilities, which he may sustain or incur in or about the
execution and discharge of the duties of his ofice, to the extent as permited by
laws.
The Company has maintained directors’ liability insurance which has ben
in force throughout the financial year and up to date of this report to provide
apropriate insurance cover for Directors’ of the Company.
PURCHASE, SALE OR REDEMPTION OF THE
COMPANY’S LISTED SECURITIES
During the year ended 31 March 2025, neither the Company nor any of its
subsidiaries has purchased, sold or redemed any of the Company’s listed
securities.
域能控股有限公司
二零二五年度报告
REPORT OF THE DIRECTORS
董事会报告
税务减免及豁免
董事并不知悉任何因股东持有本公司证券而享有
的税务减免及豁免。
优先购股权
本公司组织章程细则或开曼群岛法例并无有关优
先购股权的条文致使本公司有责任按比例向现有
股东发售新股份。
企业管治报告
有关本集团企业管治常规的详情，请参阅本年报
第(26)至(41)页所载企业管治报告。
遵守法律法规
就管理层所知，于截至2025年3月31日止年度，本
集团已遵守对本集团的经营造成重大影响的相关
法律法规。
环境政策及表现
本集团致力打造成一个环境友善、关注保护天然
资源的企业。本集团致力透过节省电力及鼓励循
环利用办公室用品及其他材料，减少对环境产生
的影响。
作为一间具社会责任的企业，本集团致力维持最
高要求之环境及社会标准，以确保其业务可持续
发展。本集团已遵守所有与其业务有关的相关
法例及法规，包括健康及安全、工作环境条件、
就业及环境。本集团明白有赖所有人的参与及贡
献才能成就美好将来，亦因此鼓励所有雇员、客
户、供应商及其他持份者参与环境及社会活动，
惠及整个社区。
有关环境政策的进一步讨论载于本年报环境、社
会及管治报告一节。
审核委员会
本年报及本集团截至2025年3月31日止年度之财
务业绩已由审核委员会审阅。审核委员会亦已就
本公司采用的会计政策及常规、风险管理及内
部监控系统之事项与本公司高级管理人员进行
讨论。
TAX RELIEF AND EXEMPTION
The Directors are not aware of any tax relief and exemption available to the
shareholders by reason of their holding the Company’s securities.
PRE-EMPTIVE RIGHTS
There is no provision for the pre-emptive rights under the Company’s articles
of asociation, or the laws of the Cayman Islands, which would oblige the
Company to ofer new shares on a pro-rata basis to existing shareholders.
CORPORATE GOVERNANCE REPORT
Details of the Group’s corporate governance practices can be found in the
Corporate Governance Report contained on pages (26) to (41) in this anual
report.
COMPLIANCE WITH LAWS AND REGULATIONS
To the best knowledge of the management, the Group has complied with the
relevant laws and regulations that have significant impact on the operations of
the Group during the year ended 31 March 2025.
ENVIRONMENTAL POLICIES AND PERFORMANCE
The Group is comited to build an environmental-friendly corporation that
pays close atention to conserving natural resources. The Group strives to
minimize our environmental impact by saving electricity and encouraging
recycle of ofice suplies and other materials.
As a responsible corporation, the Group is comited to maintain the highest
environmental and social standards to ensure sustainable development of its
busines. The Group has complied with al relevant laws and regulations in
relation to its busines including health and safety, workplace conditions,
employment and the environment. The Group understands a beter future
depends on everyone’s participation and contribution. It has encouraged
employes, customers, supliers and other stakeholders to participate in
environmental and social activities which benefit the comunity as a whole.
Further discusion on the environmental policies is set out in the
Environmental, Social and Governance Report section in this anual report.
AUDIT COMITE
This anual report and the financial results of the Group for the year ended
31 March 2025 have ben reviewed by the Audit Comite. The Audit
Comite has also discused maters with respect to the acounting policies
and practices adopted by the Company, risk management and internal control
systems with senior management members of the Company.
Domaine Power Holdings Limited
2025 Anual Report 58
REPORT OF THE DIRECTORS
董事会报告
CLOSURE OF THE REGISTER OF MEMBERS
To determine the eligibility of the shareholders of the Company to atend the
anual general meting to be held on 28 August 2025, the register of members
wil be closed from 25 August 2025 to 28 August 2025, both days inclusive,
during which period no transfer of shares wil be efected. In order to be entitled
to atend and vote at the anual general meting, al transfer forms acompanied
by the relevant share certificates must be lodged with the Company’s Hong
Kong branch share registrars, Tricor Investor Services Limited, 17/F, Far East
Finance Centre, 16 Harcourt Road, Admiralty, Hong Kong for registration not
later than 4:30 p.m. on Friday, 22 August 2025.
ANUAL GENERAL METING
The anual general meting wil be held on 28 August 2025. Shareholders
should refer to details regarding the anual general meting in the circular
of the Company and the notice of meting and form of proxy acompanying
thereto.
AUDITORS
Ernst & Young (“EY”) was apointed as the auditor of the Company at the
2024 AGM and to hold ofice from the conclusion of the 2024 AGM until the
conclusion of the forthcoming AGM of the Company. The Board confirmed
that there was no disagrement betwen EY and the Company.
The consolidated financial statements of the Group for the financial year ending
31 March 2025 have ben audited by EY, who shal retire and, being eligible,
ofer themselves for re-apointment. A resolution for their reapointment as
auditors of the Company wil be proposed at the forthcoming anual general
meting.
By order of the Board
Dr. So Shu Fai
Chairman and Executive Director
Hong Kong, 26 June 2025
暂停办理股东登记手续
为确定本公司股东出席将于2025年8月28日举行
的股东周年大会的资格，本公司将于2025年8月
25日至2025年8月28日止期间（包括首尾两日）暂
停办理股东登记手续，期间将不会办理任何股份
过户登记。为符合资格出席股东周年大会并于会
上表决，所有过户表格连同相关股票，最迟须于
2025年8月22日（星期五）下午四时三十分前送交
本公司于香港的股份过户登记分处卓佳证券登记
有限公司，地址为香港金钟夏悫道16号远东金融
中心17楼，以办理登记。
股东周年大会
本公司将于2025年8月28日举行股东周年大会。有
关股东周年大会的详情，谨请股东参阅本公司的
通函及大会通告连同所附代表委任表格。
核数师
安永会计师事务所（「安永」）于2024年股东周年大
会上获委任为本公司核数师，任期自2024年股东
周年大会结束起直至本公司应届股东周年大会结
束为止。董事会确认，安永与本公司之间概无意
见分歧。
本集团截至2025年3月31日止财政年度的综合财
务报表由安永审核，其任满退席，且合资格及将
会膺选连任。续聘其为本公司核数师之决议案将
于应届股东周年大会上提呈。
承董事会命
苏树辉博士
主席兼执行董事
香港，2025年6月26日
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
ABOUT THE REPORT
This is the ninth Environmental, Social and Governance report (‘’ESG Report”)
of Domaine Power Holdings Limited (‘’Domaine Power” or the “Group”)
(Stock code: 442). This report outlines the Group’s management aproach and
performance on environmental and social aspects.
Reporting Period and Scope
This report focuses on disclosing the Group’s environmental and social
performance during the period from April 1, 2024 to March 31, 2025. Unles
otherwise stated, contents of this report cover busineses in which its holdings
are greater than 51%, including jewelery products busines (manufacturing
and sales) in both Hong Kong and China.
Reporting Standard
This report is prepared in acordance with requirements of Environmental,
Social, and Governance Reporting Guide set out in Apendix C2 of Listing
Rules of HKEX. It fulfils the mandatory disclosure requirements and mets the
“comply or explain” provisions.
Fedback
The Group has taken into consideration the interests of its stakeholders to
the greatest extent posible in compilation of this report. Your thoughts and
fedback regarding what you would like to se incorporated in future reports
are welcome. Please contact us at:
Adres:Unit 2203A, 22/F.,
Wu Chung House,
No. 213 Quen’s Road East,
Wan Chai,
Hong Kong
Tel:+852 2363 8868
Fax:+852 2416 6326
Email:enquiry@domainepower.com
关于本报告
此乃域能控股有限公司（「域能」或「本集团」）（股份
代号：442）的第九份环境、社会及管治报告（「ESG
报告」），阐述本集团在环境及社会方面的管理方
针及绩效。
报告期间及范围
本报告重点披露本集团于2024年4月1日至2025年
3月31日期间的环境及社会绩效。除另有说明外，
本报告内容涵盖本集团持股超过51%的业务，包
括于香港及中国制造及销售珠宝产品。
报告准则
本报告乃根据香港联交所上市规则附录C2所载环
境、社会及管治报告指引的要求编制，符合强制
披露规定及「不遵守就解释」条文。
反馈
本集团在编制本报告时已尽可能考虑其持份者的
利益。阁下如欲在未来的报告加入任何内容，欢
迎提出建议及反馈。请透过下列方式与我们联络：
地址：香港
湾仔
皇后大道东213号
胡忠大厦
22楼2203A室
电话：+852 2363 8868
传真：+852 2416 6326
电邮：enquiry@domainepower.com
Domaine Power Holdings Limited
2025 Anual Report 60
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
ESG
管治
董事会声明
董事会（「董事会」）深知其对本集团可持续发展的
责任，并致力于监督本集团的整体ESG政策与绩
效。本集团的风险管理策略包括评估ESG议题，尤
其著眼于发生可能性较高的已识别的首要风险。
考虑到我们业务的性质及现时情况，我们将目标
定于尽可能减少对环境造成影响。董事会定期审
视达成该等ESG目标的进度。我们设法管理对我
们至关重要的ESG相关风险及机遇，并以审慎态
度制定政策及程序，力求于环境、经济及社会层
面追求可持续发展。
为了确保本集团的ESG策略与其业务实际状况保
持一致，我们进行了广泛的持份者参与，以识别
并优先处理重大ESG议题。持份者的反馈为制定
全面的重要性矩阵提供了重要的资料。ESG相关
议题的持份者参与及协调由行政部领导。重大议
题的最终清单由董事会仔细审阅及批准，并根据
相关性及影响确定优先顺序。此流程为制定本集
团ESG管治及相关策略的基础。
本集团深刻认识到，促进负责任的环境、社会及
管治管理对本集团的长期及稳健发展至关重要。
本集团以销售高品质珠宝为核心业务。尽管对环
境的直接影响相对有限，但我们致力于将可持续
发展原则融入战略决策及日常运营当中。我们确
保于制定战略时充分考虑环境及社会影响。透过
大力降低不利影响，积极为所在社区的福祉作
出贡献，我们不仅履行了企业社会责任，亦增强
了我们于日益变化的环境中的应变能力以及竞
争力。
董事会确认本报告经过全面审批，且据其所深
知，当中内容涵盖所有重大议题，并真实公正地
反映本集团之ESG方针及绩效。
ESG GOVERNANCE
Board Statement
The Board of Directors (the “Board”) acknowledges its responsibility for
sustainable development of the Group and is comited to overseing the
Group’s overal ESG policies and performance. The Group’s risk management
strategy incorporates asesment of ESG isues, with particular emphasis on
identified and prioritised risks that have a higher likelihod of ocurence.
Considering the nature of our busines and the prevailing circumstances, we set
targets aimed at minimising our environmental impact. The Board regularly
reviews the progres towards these ESG targets. We are comited to managing
ESG-related risks and oportunities that are material to us, striving for
sustainable development acros environmental, economic, and social dimensions
through meticulously developed policies and procedures.
To ensure that the Group’s ESG strategy is wel-aligned with the realities of its
busines, we conduct extensive stakeholder engagement to identify and prioritise
material ESG topics. Fedback from stakeholders provides critical input for
developing a comprehensive materiality matrix. Stakeholder engagement and
cordination on ESG-related maters is led by the Administration Department.
The final list of material topics is carefuly reviewed and aproved by the Board,
with priorities determined based on relevance and impact. This proces forms
the foundation for formulation of the Group’s ESG governance and the related
strategy.
The Group deply recognises that promoting responsible ESG management is
vital to its long-term and resilient growth. The Group’s core busines revolves
around sale of high-quality jewelery. Although the direct environmental
impact is relatively limited, we are comited to integrating sustainability
principles into both strategic decision-making and day-to-day operations. We
ensure that environmental and social implications are fuly considered during
strategy formulation. By proactively mitigating adverse impacts and actively
contributing to welbeing of the comunities in which we operate, we not only
fulfil our corporate social responsibilities but also reinforce our resilience to and
competitivenes in an increasingly dynamic environment.
The Board confirms that this report has undergone thorough review and
aproval. To the best of its knowledge, the content covers al material topics
and presents a true and fair view of the Group’s ESG aproach and performance.
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
重要性评估
我们极为重视了解及释除持份者的疑虑，并视其
期望为本集团长期可持续发展不可或缺的部分。
透过各种沟通渠道与内部及外部持份者进行积极
透明的沟通，我们能够深入了解其不断变化的优
先关注事项。此令我们能够及时有效地识别并回
应持份者的关切。
Materiality Asesment
We place strong emphasis on understanding and adresing the concerns of
our stakeholders and view their expectations as integral to the Group’s long-
term sustainability. Through proactive and transparent engagement with both
internal and external stakeholders via a range of comunication chanels, we
are able to gain valuable insights into their evolving priorities. This enables
us to identify and respond to stakeholder concerns in a timely and efective
maner.
StakeholdersConcerned TopicsEngagement Chanel
持份者关注议题参与渠道
Employes
雇员
• Training and development
培训及发展
• Ocupational health and safety
职业健康与安全
• Remuneration
薪酬
• Workplace discrimination
职场歧视
• Labour union and equality working group
工会以及平等工作小组
• Intranet and monthly newsleter
内联网及每月通讯
• Mailbox
邮箱
• Year-end apraisal
年末考核
Customers
客户
• Product quality
产品质量
• Product advertisement and exhibitions
产品广告及展览
• Fedback from front-line employes
前线雇员的反馈
• Company website
公司网站
Government
政府
• Employe protection
雇员保护
• Busines ethics
商业道德
• Compliance with laws and regulations
遵守法律法规
Comunity
社区
• Helping people in ned
帮助有需要人士
• Suport charity organisations
支持慈善组织
Investors and Shareholders
投资者及股东
• Corporate governance
企业管治
• Operational risk
经营风险
• Busines operations
业务经营
• Disclosure
披露
• Anual General Meting
股东周年大会
• Anual report and public anouncement
年度报告及公布
• ESG report
ESG报告
• Company website
公司网站
Domaine Power Holdings Limited
2025 Anual Report 62
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
为识别及优先处理与本集团紧密相关且意义重大
的ESG方面，我们已进行重要性评估。此过程涉
及通过线上调查及电话访问收集持份者意见与反
馈。我们可藉所收集数据评估特定议题对内部及
外部持份者以及我们业务的相对重要性。
根据此评估，本集团已识别六个关键重大议题：
1) 排放物管理
2) 环保合规
3) 客户满意度
4) 经济表现
5) 产品及服务质量管理
6) 供应链管理
其他重大议题包括反贪污、商业道德、人才管
理、营运合规、雇员健康及安全、原材料消耗以
及风险管理。诚如本ESG报告所详述，本集团透过
持续与持份者沟通以及不断改进ESG策略、政策
及措施，致力应对该等议题。
A materiality asesment was conducted to identify and prioritise ESG aspects
most relevant and significant to the Group. This proces involved gathering
stakeholder perspectives and fedback through online surveys and phone
interviews. The colected data enabled us to ases the relative importance
of specific isues to both internal and external stakeholders, as wel as to our
busines.
As a result of this asesment, the Group has identified six key material topics:
1) Emisions management
2) Environmental compliance
3) Customer satisfaction
4) Economic performance
5) Product and service quality management
6) Suply chain management
Other key topics include anti-coruption, busines ethics, talent management,
operational compliance, employe health and safety, raw materials consumption,
and risk management. The Group is comited to adresing these isues
through ongoing stakeholder engagement and continuous enhancement of its
ESG strategy, policies, and measures, as detailed in this ESG report.
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
我们的环境
域能始终致力将可持续发展原则全程贯彻于战略
规划及经营流程。本集团力求持续改进环境管理
体系，积极减少对环境造成的影响。
环境管理
本集团明白其业务对环境造成影响，并设法将负
面影响减至最低。我们积极采取措施以确保在中
国的生产业务及在香港办公室经营的业务遵守中
华人民共和国（「中国」）适用法律及法规及地方环
境标准。
管理团队全面负责将环保及资源节约措施融入本
集团的日常营运。我们推动回收再用，以环保合
规作为首要考虑，并在办公室及生产业务采取环
保措施，不断提高环保绩效。
为节约能源及资源，本集团采取各种可持续发展
常规并密切监察排放物，确保遵守监管标准。我
们定期让雇员参与环保意识活动，强调环保的重
要性。本集团已制定具体环保目标，并据此持续
评估绩效，不断追求进步。
应对气候变化
本集团充分意识到气候变化是一个所有人需要认
真对待的重要议题。为此，本集团已制定全面的
气候变化政策，概括管理有关议题的必要步骤。
我们定期检讨该政策，确保本集团具备相关资讯
及资源以监察及评估气候变化对其营运的影响。
为应对气候变化的日益严峻的挑战，我们参考国
际财务报告准则（「国际财务报告准则」）第S2号所
载气候相关披露指引，当中包括识别及评估相关
风险及机遇，让我们得以有效应对不断变化的气
候环境。
OUR ENVIRONMENT
Domaine Power is firmly dedicated to embeding sustainability principles in
the entire strategic planing and operational proceses. The Group is comited
to continuous enhancement of its environmental management systems and to
proactive steps for mitigation of its environmental impacts.
Environmental Management
The Group acknowledges the environmental impact of its operations and is
comited to minimising any adverse efects. We take proactive steps to ensure
that both our manufacturing operations in China and our ofice-based activities
in Hong Kong comply with the aplicable laws and regulations of the People’s
Republic of China (“PRC”) and local environmental standards.
The management team holds overal responsibility for incorporating
environment-friendly and resource-saving practices into the Group’s daily
operations. We promote recycling, prioritise environmental compliance, and
implement gren initiatives acros our ofices and manufacturing operations,
continualy working to enhance our environmental performance.
To conserve energy and resources, the Group adopts a range of sustainable
practices, closely monitoring emisions to ensure compliance with regulatory
standards. We regularly engage employes in environmental awarenes
campaigns, underscoring the importance of environmental preservation. Specific
environmental protection targets have ben established, and our performance is
continuously asesed against these targets to drive ongoing improvement.
Adresing Climate Change
The Group is fuly aware that climate change is a critical isue requiring serious
atention from al parties involved. To adres this, a comprehensive Climate
Change Policy has ben developed, outlining the necesary steps to manage
the isue. The policy is regularly reviewed to ensure the Group has the relevant
information and resources to monitor and ases the impact of climate change
on its operations.
To adres the growing chalenges of climate change, we refer to the climate-
related disclosure guidelines set out in the International Financial Reporting
Standards (“IFRS”) S2. This involves identifying and evaluating the asociated
risks and oportunities, enabling us to efectively navigate the evolving climate
landscape.
| Climate-related Risks 气候相关风险 | Potential Financial Impacts 潜在财务影响 | |||
|---|---|---|---|---|
| Physical Risks 实体风险 | Acute 急性 | |||
| Transition Risks 过渡风险 | Policy and Legal 政策及法律 | |||
| Chronic 慢性 |
|---|
| Technology 技术 |
|---|
| Market 市场 |
|---|
| Reputation 声誉 |
|---|
Domaine Power Holdings Limited
2025 Anual Report 64
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
| Climate-related Opportunities 气候相关机遇 | Potential Financial Impacts 潜在财务影响 | |||
|---|---|---|---|---|
| Energy Source 能源 | ||||
| Products 产品 | ||||
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Energy Consumption
Energy consumed during the year was primarily atributable to petrol and
electricity. A total of 3,942 litres of petrol were used for vehicles, alongside
11,696.00 kWh of purchased electricity. The total energy consumption was
about 168.71 Gigajoules (“GJ”), with petrol being the major component which
contributed more than 75% of total energy consumption. The total energy
intensity was aproximately 18.75 GJ/person during the year under review.
166.89168.71
16.69
18.75
166.89168.71
0.00
2.00
4.00
6.00
8.00
10.00
12.00
14.00
16.00
18.00
20.00
Energy Consumption and Intensity
能源消耗及密度
Energy Consumption
能源消耗
Intensity
密度
FY2024FY2025
2024财年2025财年
E
n
e
r
g
y
C
o
n
s
u
m
p
t
i
o
n
能
源
消
耗
(
G
i
g
a
j
o
u
l
e
s
)
（
千
兆
焦
耳
）
I
n
t
e
n
s
i
t
y
密
度
(
G
i
g
a
j
o
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l
e
s
/
P
e
r
s
o
n
)
（
千
兆
焦
耳
╱
人
）
能源消耗
年内能源消耗主要牵涉汽油及电力。车辆合共使
用3,942升汽油及外购11,696.00千瓦时电力。能源
总耗量约为168.71千兆焦耳（「千兆焦耳」），其中汽
油构成最大组成部分，占能源总耗量超过75%。
于回顾年度，能源总密度约为18.75千兆焦耳╱人。
Domaine Power Holdings Limited
2025 Anual Report 66
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Grenhouse Gas Emisions
As part of environmental monitoring eforts, the Group tracks its grenhouse
gas (“GHG”) emisions. The Group’s GHG emisions include direct emisions
from fuel consumption (Scope 1) and indirect emisions from the use of
electricity (Scope 2). During the year under review, the total GHG emisions
were 17.97 tones of carbon dioxide equivalent (“tCO2e”); Scope 1 and Scope
2 emisions acounted for aproximately 58% (10.49 tCO2e) and 42% (7.49
tCO2e ) respectively. The emision intensity was aproximately 2.00 tCO2e/
person.
8.85
10.49
1.93
7.49
2.00
8.85
10.49
0.00
0.50
1.00
1.50
2.00
2.50
GHG Emisions and Intensity
温室气体排放及密度
Scope 1 (Direct)
范围1（直接）
Scope 2 (Indirect)
范围2（间接）
Intensity
密度
FY2024FY2025
G
H
G
E
m
i
s
s
i
o
n
温
室
气
体
排
放
(
t
C
O
e
)
（
吨
二
氧
化
碳
当
量
）
I
n
t
e
n
s
i
t
y
密
度
(
t
C
O
e
/
p
e
r
s
o
n
)
（
吨
二
氧
化
碳
当
量
╱
人
）
2024财年2025财年
AspectTarget
范畴目标
Climate Change
气候变化
- % of electrical apliances to have energy-saving labels by 2025
于2025年前，所有电器均须具备节能标签
• Ful switch to electric vehicles by 2030
于2030年前，全面转用电动车
• Continue to implement the gren-ofice initiatives
继续实施绿色办公措施
Gren Ofice — Let’s GO
To further foster environmental awarenes among employes, the Group
displays stickers and posters acros its ofices, encouraging the adoption of
sustainable practices and gren habits. Throughout the year, we continued to
implement the “Let’s Go” gren ofice initiative within our Hong Kong ofices,
integrating a variety of energy- and resource-saving measures into our daily
operations. We remain steadfast in our comitment to conserving energy and
natural resources, embeding environmental sustainability into our corporate
culture.
温室气体排放
作为环境监控工作的一部分，本集团追踪其温室
气体（「温室气体」）排放。本集团的温室气体排放
包括因消耗燃料而产生的直接排放（范围1）及因
使用电力而产生的间接排放（范围2）。于回顾年
度，温室气体排放总量为17.97吨二氧化碳当量
（「吨二氧化碳当量」）；范围1及范围2排放分别占
约58%（10.49吨二氧化碳当量）及42%（7.49吨二氧
化碳当量）。排放密度约为2.00吨二氧化碳当量╱
人。
绿色办公 — 绿识空间
为进一步提高雇员的环保意识，本集团于办公室
张贴纸及海报，鼓励员工采用可持续发展的做
法，养成绿色习惯。于这一年里，我们继续于香
港办公室实施名为「绿识空间」的绿色办公计划，
将一系列节约能源及资源的措施融入我们的日常
运营当中。我们将继续坚定不移地致力于节约能
源及自然资源，将环境可持续发展融入我们的企
业文化。
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
资源管理
本集团于业务运作期间消耗资源，包括水及包装
材料。
Resources Management
Busines operations of the Group consume resources including water and
packaging materials.
Lighting照明
•Adopted LED lighting system
使用LED照明系统
•Switch of lightings during lunch break
午休期间关灯
Air Conditioning空调
•
Switch of air conditioning when not in use
Set the air conditioning systems at an average temperature of 25°C
将空调系统的平均温度设定于25°C
•
不用时关闭空调
Ofice Equipment办公设备
Adopted Grade 1 (the most eficient) electrical apliances
使用一级（最高能效）电器
Used switch-sockets to reduce redundant energy use
使用开关插座减少多余能耗
•
•
Energy Conservation Initiatives
节能措施
Water Resources
During the year under review, the Group consumed aproximately 38.00 m
of municipal water for both domestic and production use, with an intensity of
aproximately 4.22 m
/person. The Group did not have any isue in sourcing
water fit for the purpose.
Packaging Materials
Engaged in the manufacture of fine jewelery, the Group consumes paper
products for finished products’ packaging. During the year, a total of 48.18 kg
of paper packaging materials were used. No plastic packaging materials were
used.
水资源
于回顾年度内，本集团消耗约38.00立方米城市
用水作生活及生产用途，密度约为4.22立方米╱
人。本集团于获取适用水源作有关用途方面并无
问题。
包装材料
本集团从事优质珠宝制造，制成品包装会消耗纸
质产品。年内，我们合共使用48.18千克纸包装材
料。概无使用塑料包装材料。
Domaine Power Holdings Limited
2025 Anual Report 68
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
资源节约
为尽可能减少用水消耗及废水排放，本集
团回收生产用水并循环再用于清洗石膏模
具等其他用途。专业服务供应商协助我们
收集少量已产生含有金属屑及著色剂的废
水，确保该等材料得到适当的再用。
Resources Conservation
To minimise water consumption and discharge, the Group recycles the water
used in production proceses in order to use it for several other purposes,
including washing gypsum moulds. A specialised service provider helps us to
colect the smal quantities of efluents generated containing metal particles and
colourants, ensuring these materials are recycled apropriately.
Paper用纸
•Use Forest Stewardship Council (FSC)-certified paper
使用森林管理委员会认证的纸张
•Adopt electronic means for promotional & internal comunication
使用电子形式的促销及内部通讯
Water用水
•Instaled self-closing taps with optimised timing
安装优化用时的自动关闭按钮
•Check water pipes regularly to prevent water leakage
定期检查水管，防止漏水
Others其他
•Use video cals to reduce busines travel
使用视频电话，减少商务出差
•Reuse stationery (paper clips and envelops etc.)
循环使用文具（纸夹及信封等）
Resources Conservation Initiatives
资源节约措施
Emision Management
Air Emisions
The Group’s air emisions in Hong Kong come mainly from petrol consumed
by its vehicles. During the year under review, the Group emited SOX, NOX and
particulate mater amounting to 0.058 kg, 1.233 kg and 0.091 kg respectively.
排放物管理
废气排放
本集团香港排放的废气主要来自车辆的汽油消
耗。于回顾年度内，本集团排放的硫氧化物、氮
氧化物及悬浮颗粒分别为0.058千克、1.233千克及
0.091千克。
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Fume emisions arising from the jewelery polishing proces at our plants in
China are carefuly managed through the deployment of a baghouse system
and a desulphurisation unit, which efectively eliminate particulate mater
and neutralise acidic sulphuric gases prior to discharge. During the reporting
period, an acredited third-party conducted air polutant emisions tests and
inspections to verify compliance with the Level 2 standard of the Integrated
Emision Standard of Air Polutants set by the People’s Republic of China.
Wastewater
To ensure compliance with regulatory standards, we test al wastewater,
including domestic and production efluent, twice a year to verify that the
discharged water mets the requirements outlined in the permit isued by the
Guangzhou government. Our efluent discharge is closely monitored to prevent
release of any hazardous substances into the surounding environment.
A thre-stage treatment is used for treating domestic wastewater prior to
discharge, ensuring that stringent discharge standards are met. This proces
eliminates over 80% of polutants, such as oil, debris, and organic compounds.
Aditionaly, water is reused for coling of the central air-conditioning
system, further suporting our sustainability eforts and promoting resource
conservation.
AspectTarget
范畴目标
Wastewater100% compliance with sewage treatment procedures
废水100%遵守污水处理程序
我们在中国工厂的珠宝抛光工艺中产生的烟尘排
放通过配备袋式除尘系统及脱硫装置得到严格管
控，该等设施能有效去除颗粒物并中和酸性硫气
体后再进行排放。于报告期内，我们委托经认证
的第三方开展大气污染物排放检测，验证排放符
合中华人民共和国《大气污染物综合排放标准》二
级标准的要求。
废水
为确保符合监管标准，我们每年对生活污水及生
产废水进行两次检测，确保排放水质符合广州市
政府颁发的排污许可证要求。我们严格监控废水
排放，防止有害物质进入周边环境。
生活污水在排放前经过三级处理工艺，确保达
到严格的排放标准。该处理流程可去除80%以上
的污染物，包括油脂、碎屑及有机化合物等。此
外，处理后的水还回用于中央空调系统的冷却环
节，进一步支持我们的可持续发展目标，促进资
源节约。
Air Emisions (kg)
废气排放物（千克）
0.058
1.233
0.091
PM
悬浮颗粒
SOx
硫氧化物
NOx
氮氧化物
Domaine Power Holdings Limited
2025 Anual Report 70
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
废弃物
为尽可能减少对环境的影响，我们已实施一系列
减废措施，当中包括回收旧家具、于社交媒体进
行数码推广以减少用纸，以及于办公室设置金
属、纸张、塑料及玻璃回收箱。
于香港办事处已迁至母公司的物业后，我们无法
追踪营运所产生的特定废弃物。同样，我们亦无
记录于中国营运所产生的废弃物。
噪音控制
我们认识到生产设施造成的噪音污染的重要性
并将其视为需要认真处理的重要问题。为减轻噪
音，我们已安装避震器及隔音系统。此外，我们
安排当地噪音监测单位定期进行审核，确保噪音
排放保持在规定的范围内。
厂区绿化
本集团致力于以环保方式维护生产设施及周边环
境。为了支持这项承诺，我们委聘专业人员栽培
和维护植物及绿化。此举旨在提升生产基地的空
气品质，并为当地社区的整体福祉做出贡献，进
一步推动我们在环境可持续性方面的努力。
Waste
To minimise our environmental impact, we have implemented a range of
waste reduction initiatives. These include recycling old furniture, adopting
digital promotion methods on social media to reduce paper consumption, and
providing dedicated bins in the ofice for ensuring recycling of metals, paper,
plastics and glas.
Folowing the relocation of our Hong Kong ofice to our parent company’s
premises, we are no longer able to track waste generated specificaly by our
operations. Similarly, waste generation in our operations in China is not
recorded.
AspectTarget
范畴目标
WasteThe proportion of paper recycling is gradualy moving towards 100%
废弃物纸张回收比例正逐步迈向100%
Noise Control
We recognise the significance of noise polution generated by our production
facilities and treat it as a critical isue requiring serious atention. To mitigate
this, we have instaled shock absorbers and sound insulation systems.
Furthermore, we get regular audits conducted by the local noise monitoring
unit to ensure that our noise emisions remain within the prescribed regulatory
limits.
Plant Site Grening
The Group is deply comited to ecologicaly friendly upkep of both
its production facilities and the surounding environment. To suport this
comitment, we have employed dedicated profesionals to cultivate and
maintain plants and grenery. This initiative aims to enhance air quality
at our production sites and contribute to the overal wel-being of the local
comunity, furthering our environmental sustainability eforts.
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
可持续营运
在域能，对产品质的卓越追求已融入营运之
中。我们严格执行健全的品质管理系统，并优先
与客户积极互动。
产品质量
本集团致力于提供符合最高质量标准的珠宝产
品。质量组织由董事会、行政总裁、财务部、营运
部及行政部组成，负责监督及管理生产流程。为
确保质量管理系统的有效性，本集团每年均会进
行评估。
SUSTAINABLE OPERATIONS
At Domaine Power, the pursuit of excelence in product quality is embeded in
operations. We rigorously implement a robust quality management system and
prioritise active engagement with our customers.
Product Quality
The Group is comited to providing jewelery products that met the
highest quality standards. An Organisation for Quality, comprises the Board
of Directors, Chief Executive Oficer, Finance Department, Operational
Department and Administration Department, overses and manages the
production proces. To ensure the efectivenes of the quality management
system, an anual evaluation is conducted.
Organisation for Quality
质量组织
Board of Directors
董事会
Administration
Department
行政部
Chief Executive Oficer
行政总裁
营运部
Operational
Department
财务部
Finance
Department
The Group is comited to maintaining the highest standards in jewelery
production by ensuring that al employes are certified for the technical skils
required. Our quality checks proces includes rigorous checks and inspection
at each production stage, from raw materials to semi-finished and finished
products. We folow a strict procedure to guarante premium quality. Al raw
materials, including gems, diamonds, and precious metals, undergo thorough
inspection before being used in production. These raw materials are clasified
and graded in compliance with the Chinese national standards set by the
Standardisation Administration of China. A two-step quality check is conducted
for every product, with inspections caried out by experienced profesionals at
each stage. Any products that do not met our standards are sent back to the
production site for necesary corections. Only products that pas al quality
checks are aproved for sale.
本集团致力于透过确保所有员工均获得所需技术
技能的认证，保持珠宝生产的最高标准。我们的
质量检查程序包括严格的检查和检验从原材料
到半成品及制成品的每个生产阶段。我们遵循严
格的程序以保证优质品质。所有原材料（包括宝
石、钻石及贵金属）在用于生产之前均经过彻底检
查。该等原材料的分类与评级均符合中国家标
准化管理委员会制定的中国家标准。每件产品
均经过两道质量检查工序，每个阶段的检查均由
资深专业人士进行。任何不符合我们标准的产品
均会送回生产工场进行必要的修正。只有通过所
有质量检查的产品才会被批准销售。
Domaine Power Holdings Limited
2025 Anual Report 72
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
客户满意度
本集团重视客户的反馈意见，视之为提供最优质
产品及服务的关键。我们亦与客户保持有效沟
通，以更好的了解并回应彼等的期望。为及时、
专业地处理疑虑及投诉，我们已制定标准化客户
投诉处理程序。
质量及生产工程部负责识别及解决与产品质量相
关的任何问题。销售部负责就投诉与客户沟通。
经彻底调查后，视乎需要实施适当的纠正及╱或
预防措施，以解决根本原因。
此外，我们已制定产品回收程序，处理任何误将
不合规产品供应予客户的情况。已回收或有瑕疵
的产品均由质量及生产工程部检验，并透过维修
或其他纠正措施确保符合所需标准。
供应链管理
为确保产品质量始终如一，本集团采用一套健全
且有效的供应链管理制度。采购部进行全面评
估，以识别合适的供应商。对于每项采购任务，
至少有三名潜在供应商被列入名单、由审查团队
进行评估和评分，然后才会获得最终审批。一经
审批，相关部门将为每名新委聘的供应商设下为
期3至6个月的试用期。于此期间，采购部须监督
及评估供应商表现。倘任何供应商未能达到所要
求的标准，则会立即从认可供应商名单中删除。
所有现有供应商的表现每年至少接受两次审查和
评估，以确保持续符合本集团的质量期望。
Customer Satisfaction
Customer fedback is highly valued by the Group and serves as an important
foundation for delivering products and services of the highest quality.
Maintaining efective comunication with customers enables us to beter
understand and respond to their expectations. To ensure that concerns and
complaints are adresed promptly and profesionaly, standardised procedures
for customer complaint handling have ben established.
Responsibility for identifying and resolving product quality isues rests with the
Quality and Production Enginering Department, while the Sales Department
is responsible for liaising with customers regarding their complaints. Folowing
a thorough investigation, apropriate rectification and/or preventive measures
are implemented as necesary to adres the rot cause.
Furthermore, a product recal procedure is in place to manage incidents where
non-compliant products are mistakenly delivered to customers. The Quality
and Production Enginering Department overses the examination of recaled
or defective products and ensures they are either repaired or otherwise rectified
to met the required standards.
Suply Chain Management
To ensure consistent product quality, the Group has implemented a robust
and eficient suply chain management system. The Procurement Department
conducts comprehensive asesments to identify suitable supliers. For each
procurement task, at least thre potential supliers are shortlisted, evaluated,
and scored by a review team, before final aproval. Folowing aproval, a
probation period of thre to six months is set by the relevant departments for
each newly engaged suplier. During this period, the Procurement Department
monitors and evaluates suplier performance. Should any suplier fail to met
the required standards, it is promptly removed from the aproved supliers’
list. Performance of al existing supliers is reviewed and asesed at least twice
a year to ensure continued compliance with the Group’s quality expectations.
Suplier Distribution
供应商分布
60%
40%
Mainland China
中国内地
Hong Kong
香港
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
于报告期间，本集团共与10家供应商合作。我们
进行了广泛的市场调查，以采购符合品质要求的
钻石、宝石及半宝石。本集团收集不同公司的报
价以作比较。本集团于采购过程中奉行公平、符
合道德及公允的原则，采购经打磨钻石、原材料
及相关服务。
供应商根据明确界定的标准（包括价格、产品及服
务质量、交付表现、供应一致性及整体竞争力）进
行初步评估。我们只会向符合所有要求的供应商
采购原材料。为维持高水平的质量及营运韧性，
每半年会对供应商的表现进行有系统的监控及评
估。表现未达标准的供应商即时从认可供应商名
单中剔除，以履行本集团对供应链完整性及卓越
性的承诺。
数据私隐及知识产权保护
本集团重视客户及雇员的资料安全及隐私，严禁
未经正当授权披露机密文件。雇员在终止雇用后
仍有保密义务。在处理敏感资料时，雇员必须咨
询其主管或部门经理，以确保遵守该等保密协议。
为确保符合与知识产权有关的法律法规及资讯安
全，本集团已制定一套健全的政策及法规，专注
于防止资料外泄及加强网络安全。本集团只会向
授权销售商采购所有办公室电脑软件。
为维护本集团的合法权利及权益以及避免本集团
及其人员拥有的专利遭侵害，营销传播部负责遵
循专利管理制度办理本集团内部所有发明及创造
的专利申请。该部门每季向本集团管理层汇报专
利申请状态及有效的保护措施。
During the reporting period, the Group colaborated with a total of 10
supliers. Extensive market research was conducted to source diamonds,
gemstones, and semi-precious stones that met the required quality standards.
The Group colects quotations from various companies to compare prices.
Throughout the procurement proces, the Group adhered to principles of
fairnes, ethics, and equity in sourcing polished diamonds, raw materials, and
related services.
Supliers undergo an initial evaluation against clearly defined criteria,
encompasing pricing, product and service quality, delivery performance,
consistency of suply, and overal competitivenes. Only those who fulfil al
requirements are aproved for procurement of raw materials. To maintain
high standards of quality and operational resilience, suplier performance
is systematicaly monitored and asesed on a semi-anual basis. Supliers
demonstrating substandard performance are promptly removed from the
aproved supliers’ list to uphold the Group’s comitment to suply chain
integrity and excelence.
Data Privacy and Intelectual Property Protection
The Group places great emphasis on the security and privacy of both customer
and employe data. We have stringent policies in place that prohibit disclosure
of confidential information without proper authorisation. Employes are bound
by confidentiality obligations that extend beyond their tenure with the Group.
Whenever handling sensitive data, employes are required to consult with
their supervisors or department managers to ensure compliance with these
confidentiality protocols.
To ensure compliance with laws and regulations related to intelectual property
rights and ensure information security, the Group has established a robust set
of policies and regulations focused on preventing data leakage and enhancing
cybersecurity. Al ofice software used on the Group’s computers are procured
exclusively from authorised selers only.
To protect the legitimate rights and interests of the Group and prevent
infringement of patents held by the organisation and its personel, the
Marketing Comunications Department is responsible for managing patent
aplications for al inventions and creations within the Group, in acordance
with the Patent Management System. The department provides quarterly
updates to the Group’s management on the status of patent aplications and the
protective measures in force.
Domaine Power Holdings Limited
2025 Anual Report 74
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
商业道德
本集团致力于秉持最高标准的诚信及透明度，我
们对任何形式的贪污行为（包括贿赂、勒索、欺诈
及洗黑钱）采取严格的零容忍政策。本集团已制定
反贪污准则，以厘定构成工作场所以及供应链上
下游交易贪污的行为。
我们的员工手册内包含全面的行为守则，概述了
我们的反贪污准则。本集团亦为雇员提供处理及
避免潜在利益冲突及收受不当利益的明确指引。
为确保合规，营运部及财务部将定期核查银行账
户及客户名称。新客户的往绩记录将由独立专业
机构进行彻底调查。对于现有客户，我们每年对
其操守及声誉进行检讨。财务人员定期审阅有关
文件及应收客户账款，并及时向上级汇报任何异
常情况。此外，本集团持续对相关人员进行反洗
钱实务教育，确保其明白该等措施的重要性及其
在防止非法金融活动中的作用。
举报机制
本集团已制定强而有力的举报政策，以公平、互
信、道德及诚信为原则。本集团已制定解决利益
冲突的明确指引，并积极鼓励雇员及第三方举报
任何不当行为或不合规行为。经核实报告事件的
真实性后，内部审计部门会与相关部门紧密合
作，采取适当的行动并对违规者施加适当的惩罚。
本集团的行政部负责接收雇员不当行为的资讯以
及将资讯转交内部审核部。在确认事实后，行政
部与相关部门合作，以确定真伪以及所需的纪律
处分。举报人可以匿名或公开的方式，透过下列
各种渠道（包括电子邮件、书信、24小时电话热线
或其他形式）向内部审核或上级部门举报疑虑。雇
员亦可根据SOP-HRM-21的标准操作程序通过雇员
意见箱举报。本集团亦已制定健全的举报人保护
政策，以确保举报人的身份将保密处理及保护其
不会遭受报复或威胁，并有助于公平及有效地调
查举报事件。
Busines Ethics
The Group is comited to upholding the highest standards of integrity and
transparency. We maintain a strict zero-tolerance policy towards al forms of
coruption, including bribery, extortion, fraud, and money laundering. Anti-
coruption standards are in place to help determine what constitutes corupt
behaviour at the workplace and dealings with upstream and downstream firms
in the suply chain.
Our Employe Handbok includes a comprehensive Code of Conduct that
outlines our anti-coruption standards. Employes are provided with clear
guidelines to manage and avoid potential conflicts of interest, as wel as
receipts of improper advantages. To ensure compliance, the Operational and
Finance Departments regularly conduct checks on bank acounts and customer
names. The track records of new customers are thoroughly investigated by an
independent profesional organisation. For existing customers, we perform
anual reviews of their conduct and public reputation. Financial personel
routinely review documents and customer acounts receivables, promptly
reporting any abnormality to their superiors. Aditionaly, the Group
continuously educates relevant personel on anti-money laundering practices,
ensuring they understand the importance of these measures and their role in
preventing ilicit financial activities.
Whistleblowing Mechanism
The Group has a strong whistleblowing policy, grounded in principles of
fairnes, mutual trust, ethics and integrity. We have established clear guidelines
to adres conflicts of interest, and actively encourage employes and third
parties to report any instances of misconduct or iregularities. Upon verification
of authenticity of a reported incident, the internal audit department works
closely with the relevant authorities to take apropriate actions and impose
suitable penalties on ofenders.
The Group’s Administration Department is responsible for receiving
information of wrongdoing from employes and transfering it to the Internal
Audit Department. After confirming the facts, the Administration Department
works with the relevant departments to determine authenticity as wel as
the required disciplinary action(s). Whistle-blowers may report concerns to
internal audit or superior authorities, either anonymously or openly, through
various chanels, including email, writen corespondence, a 24-hour telephone
hotline, or other forms. Employes may also submit reports via the Employe
Sugestion Box in acordance with the Standard Operating Procedure SOP-
HRM-21. The Group has also established a robust whistle-blower protection
policy, which ensures confidentiality of informants’ identities and safeguards
them from retaliation or threats, and facilitates fair and eficient investigation of
reported incidents.
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
PEOPLE-FOCUSED VALUES
Domaine Power recognises that its employes constitute a core element of
its suces. We are comited to fostering a positive and suportive work
environment that enables employes’ profesional growth through a variety of
development oportunities. At the same time, we prioritise their wel-being,
ensuring they receive apropriate benefits to suport their overal health and
satisfaction.
Employe Overview
As at 31 March 2025, the Group employed 9 ful-time staf, of which 3
employes are based in Mainland China. The ratio of male to female employes
is 5:4. Regarding age, 78% of our staf are aged 31-50 and 22% are aged above
50. Among the employes, 67% are managerial staf and 33% are general staf.
≥51≤3031-50
By Age
按年龄
By Gender
按性别
Female
女性
Male
男性
By Position
按职位
General Staf
普通员工
Management Staf
管理人员
By Region
按地区
Mainland China
中国内地
Hong Kong
香港
以人为本的价值观
域能深明员工乃企业成功的核心要素。我们致力
于营造积极向上的支持性工作环境，透过多元化
发展机遇助力员工职业成长，同时高度重视员工
福祉，确保其享有适宜的福利待遇，以全面保障
身心健康与职业满足感。
雇员概况
于2025年3月31日，本集团雇用9名全职员工，其
中3名位于中国内地。男女雇员比例为5：4。就年
龄而言，78%员工的年龄介乎31岁至50岁，余下
22%员工的年龄则为50岁以上。员工当中67%为管
理人员，普通员工则占33%。
Domaine Power Holdings Limited
2025 Anual Report 76
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
雇员权利及福利
本集团致力建立多元化及提倡包容的工作环境，
让全体雇员获得尊严且受到尊重。我们绝不容忍
任何形式的年龄、性别、婚姻状况、种族、宗教或
残疾歧视或骚扰。
为保障雇员权益，我们已实施全面内部规范，重
点涵盖薪酬、招聘、晋升、工作时数、全体雇员的
平等机会等关键领域。
人才招聘
本集团已阐明及详述员工手册订明的人力资源管
理程序及流程。作为平等机会雇主，我们坚持于
招聘及雇佣过程实践反歧视原则。
我们的招聘及晋升流程透明且公平公正，著重个
人长处、教育背景、工作表现及专业经验。我们
透过公开公平的评估过程物色最合适人选。此
外，雇员每年接受评估，涵盖其工作表现、态度
及其他关键绩效指标，作为晋升、职位变动及薪
金调整的依据。
待遇及福利
本集团深明雇员满意度乃维持长期发展及卓越营
运不可或缺的一环。因此，我们致力透过提供具
竞争力的全方位薪酬及福利组合激励雇员。雇员
薪酬须定期检讨，并因应市场趋势调整，当中亦
会考虑个人表现、资历及专业知识。
除法定权益外，雇员亦可享受广泛的福利措施，
包括医疗保险、产假及陪产假、婚假以及节庆及
生日礼物。于中国内地营运区域，本集团每年提
供免费健康检查，以促进雇员健康管理。此外，
我们提供全面的社会及劳动保险，以保障雇员的
权益及福利。
为招揽、激励及挽留人才，本集团已实施一项结
构化的激励计划，向作出卓越贡献的员工发放绩
效奖金，并每年检讨有关计划的成效。此外，本
集团向服务超过5年的员工授予长期服务奖及奖
金激励，以表彰彼等的长期承诺及宝贵贡献。
Employe Rights and Welbeing
The Group is dedicated to creating a diverse and inclusive work environment,
where al employes are treated with dignity and respect. We have a policy of
zero tolerance for any form of discrimination or harasment, whether based on
age, gender, marital status, race, religion, or disability.
To safeguard the rights and benefits of our workforce, we have implemented
comprehensive internal regulations that adres key areas such as remuneration,
recruitment, promotion, working hours, and equal oportunities for al
employes.
Talent Acquisition
The Group has articulated and elaborated human resources management
proceses and procedures, as outlined in the employe handbok. As an
equal oportunity employer, we adhere to a non-discriminatory aproach in
recruitment and employment practices.
Our recruitment and promotion proceses are transparent and equitable,
focusing on merit, educational background, work performance and profesional
experience. We conduct open and fair asesments to identify the most
qualified individuals. Aditionaly, employes undergo anual evaluations
that encompas their work performance, atitudes, and other key performance
indicators. These apraisals serve as the basis for promotions, position changes,
and salary adjustments.
Welbeing and Benefits
The Group recognises that employe satisfaction is integral to sustaining long-
term growth and operational excelence. Acordingly, we are comited to
motivating our workforce through provision of competitive and comprehensive
remuneration and benefits packages. Employe compensation is subject to
regular review, with adjustments made in response to market trends and taking
into consideration individual performance, qualifications, and expertise.
Beyond statutory entitlements, employes benefit from an extensive suite of
welfare initiatives, including healthcare coverage, maternity and paternity
leave, mariage leave, and gifts on festive ocasions and birthdays. In our China
operations, complimentary anual health examinations are ofered to promote
employe welbeing. Furthermore, we provide comprehensive social and labour
insurance coverage to safeguard employes’ rights and welfare.
To atract, motivate, and retain talented individuals, the Group has
implemented a structured incentive scheme that awards performance-based
bonuses to employes who demonstrate exceptional contributions. The scheme’s
efectivenes is reviewed on an anual basis. In adition, long service awards
and bonus incentives are granted to employes who have served the Group for
over five years, as a recognition of their enduring comitment and valuable
contributions.
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
多元化、公平性及包容性
本集团恪守公平公正的招聘原则，确保所有求职
者得到平等考量，不论性别、国籍、残疾、年龄、
肤色、种族及家庭状况均一视同仁。我们积极鼓
励雇员向其主管或人力资源部汇报任何歧视或骚
扰情况。
我们已于中国成立平等工作小组，监督反歧视政
策的施行情况并处理相关投诉。本集团以最严肃
的态度对待所有歧视或骚扰举报，并即时立案调
查。指控一旦属实，我们将立即采取适当的纠正
措施。
雇佣准则
本集团非常重视劳工权益的保护，并严禁于所有
营运活动中使用童工或强制劳工。我们遵守严格
的劳工标准及内部政策，确保完全符合所有相关
法律。所有新聘雇员均需出示有效的身份证明文
件，以证实其至少年满16岁。此外，雇佣合约乃
于本集团与雇员双方同意的基础上签订，此举加
强了我们对合法及合乎道德实务的承诺。
雇员沟通
与雇员进行有效、开放的沟通乃本集团的首要任
务。我们使用多种沟通渠道，包括内联网及月刊
简报，确保雇员能够了解本集团内的最新政策及
各项进展。该等方法让我们能够与雇员沟通，令
彼等随时掌握公司内部重要的最新情况。
我们积极推动开放政策，鼓励雇员为产品设计及
公司政策献计献策，提出反馈意见。为维护雇员
合法权利并保障其最大利益，本集团已成立工会
及女工委员会，两者均在解决劳工纠纷方面发挥
重要作用。
培训及发展
本集团深明其持续发展直接取决于雇员的专业
知识及能力。因此，我们致力于大力投入雇员的
专业发展，促进雇员能力的提升，助其充分发挥
潜力。我们根据雇员的个人职业发展路径，提供
全面的培训机会。我们透过年度绩效评估，系统
地评估培训需求，确保雇员具备特定的技能及知
识。于整个报告期间，全体员工均已接受培训，
平均每位雇员受训时数达到37.8小时，彰显我们
不断致力于培养持续专业发展及学习的文化。
Diversity, Equity and Inclusion
To uphold its comitment to fair and impartial recruitment practices, the
Group ensures that al job aplicants receive equal consideration, irespective
of gender, nationality, disability, age, skin colour, race, or family status. We
actively encourage employes to report any instances of discrimination or
harasment to their supervisors or to the HR Department.
In China, an Equality Working Group has ben established to overse
enforcement of anti-discrimination policies and to handle relevant complaints.
The Group treats al reports of discrimination or harasment with utmost
seriousnes, conducting prompt investigations into each case. Where alegations
are substantiated, apropriate corective and remedial actions are taken without
delay.
Employment Standards
The Group places strong emphasis on protection of labour rights and strictly
prohibits the use of child or forced labour acros its operations. We adhere to
rigorous labour standards and internal policies to ensure ful compliance with al
relevant legislation. Al new recruits are required to present valid identification
documents to verify that they are at least 16 years of age. Furthermore,
employment contracts are entered into on the basis of mutual consent betwen
the Group and employes, reinforcing our comitment to lawful and ethical
labour practices.
Employe Comunication
Efective and open comunication with employes is a priority for the Group.
We use various comunication chanels, including the intranet and monthly
newsleters, to ensure employes are kept up-to-date about the latest policies
and developments within the Group. These methods alow us to engage
with our employes, keping them wel-informed and conected to key
organisational updates.
We actively promote an open-dor policy, encouraging employes to contribute
their ideas and ofer fedback on product designs and company policies. To
safeguard employes’ legal rights and ensure their best interests, the Group has
established a labour union and a women workers’ comite, both of which
play a key role in resolving labour disputes.
Training and Development
The Group acknowledges that its continued growth is directly dependent on
the expertise and competencies of its employes. We are therefore comited
to significant investment in profesional development of our employes and
facilitate enhancement of their capacities to reach the ful potential. We
provide a comprehensive range of training oportunities, carefuly aligned
with the individual carer development paths of employes. Training neds are
systematicaly asesed through anual performance evaluations, ensuring that
employes are equiped with role-specific skils and knowledge. Throughout
the reporting period, 100% of employes received training, with an average of
37.8 hours of training per employe, reflecting our ongoing comitment to
fostering a culture of continuous profesional development and learning.
Domaine Power Holdings Limited
2025 Anual Report 78
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
To ensure development of both the Group and its employes, the HR
department facilitates in-house training programes. These programes
encompas a broad range of subjects, including technical expertise, management
skils, and stone jewelery clasification. By providing employes esential skils
and knowledge, we empower them to continuously improve their performance.
Al new employes are mandated to participate in both internal and external
training sesions in order to depen the understanding of their roles and
operational procedures. Internal training is delivered by experienced managerial
staf, who share their practical insights and knowledge with their coleagues,
ensuring transfer of valuable expertise acros the Group.
In partnership with the Panya Vocational Training Centre, the Group ofers
training oportunities for talented individuals in the jewelery-making
industry. Loking ahead, we aim to ofer further profesional carer suport to
al staf members by asigning tutors with high profesional competencies.
Ocupational Health and Safety
Safety and wel-being of employes remain a top priority for the Group. We
are comited to maintaining a safe and healthy work environment, taking
proactive measures to eliminate potential hazards. To achieve this, we have
implemented rigorous safety management systems, procedures and regular
training. During the reporting period, there were no cases of work-related
acidents and 0 lost days were recorded; there were no work-related fatalities.
Safety and Crisis Management
We prioritise the safety of our employes by strictly adhering to aplicable laws
and regulations. To ensure compliance, we have implemented a comprehensive
production safety management policy, along with an ocupational hygiene
management organisation, that monitors and overses al operational activities.
The HR Department plays an esential role in maintaining safety standards,
conducting anual evaluations to ases potential risks, and ensuring corect
use of personal protective equipment. In adition, persons-in-charge of the
production units are responsible for ensuring safety practices are folowed and
for delivering ongoing safety training to employes.
To efectively handle potential emergencies, we have established an
emergency handling group, led by the HR Department, to adres both
natural and human-made acidents, such as fires, floding, or chemical leaks.
Comprehensive emergency plans, including preventive strategies and clear
handling procedures, are in place to ensure swift and efective action during
emergencies.
为确保本集团及其雇员的发展需要，人力资源部
提供内部培训计划，涵盖技术专业知识、管理技
能、宝石首饰分类等多个领域。透过为雇员提供
必要技能与知识，确保雇员表现持续提升。所有
新入职雇员必须参加内部及外部培训课程，加深
对自身角色及运营流程的理解。内部培训由资深
管理人员负责，将实际见解和知识传授予各同
事，确保宝贵的专业知识于本集团内传播。
本集团与Panya职业培训中心(Panya Vocational
Training Centre)合作，为珠宝制造业的人才提供培
训机会。展望未来，我们的目标是指派具有深厚
专业知识的导师，进一步为全体员工提供职涯
支援。
职业健康与安全
雇员的安全及福祉仍为本集团的首要任务。我们
致力打造安全健康的工作环境，采取积极措施消
除潜在危害。为此，我们实施严格的安全管理系
统、程序及定期培训。于报告期间，并无录得工
作相关事故案例及损失工作日数；亦无发生任何
因工作关系而死亡的案例。
安全及危机管理
我们严格遵守适用法律法规，将员工安全放在首
位。为确保合规，我们已实施全面的安全生产管
理政策，并设立职业卫生管理组织，借以监控及
监督营运活动。
人力资源部在维护安全标准方面发挥关键作用，
进行年度评估以识别潜在风险，及确保正确使用
个人防护装备。此外，生产单位负责人负责确保
员工遵守安全实务，并为雇员持续提供安全培训。
为有效处理可能发生的紧急事故，我们已成立由
人力资源部主导的紧急处理小组，负责处理火
灾、水灾或化学品泄漏等自然及人为事故，并已
制定包含预防策略及明确处理程序在内的全面紧
急应变计划，确保于紧急情况下能迅速采取有效
行动。
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
工作场所安全管理
优质珠宝生产流程包括铸造、抛光及镶金，令雇
员面临各种安全风险。为消除安全隐患，我们于
工作场所采取多项安全措施。该等措施包括提供
手套、口罩及护目镜等个人防护装备，保护雇员
免受潜在危险的威胁。
我们定期进行第三方安全评估，主动识别及处理
与接触有害物质、高温、灰尘及噪音排放相关的
风险。一旦发现潜在或现存风险，我们将立即采
取适当纠正措施。为确保有效的安全管理，我们
已设立金钱奖励及惩罚制度，其根据负责管理安
全问题的个人表现予以实施。
本集团非常重视雇员的健康与福祉。除每年提供
职业健康检查外，我们亦为每位雇员建立详细的
职业健康档案，借此密切监控健康状况。一旦发
现任何职业健康风险，我们会提供适切治疗，并
迅速纠正导致相关风险的任何不安全工作场所做
法。透过该等措施，我们致力于积极减轻职业健
康风险，保障雇员的长期福祉。
Workplace Safety Management
Our fine jewelery production proceses, which include casting, polishing and
gold-filing, present various safety risks to employes. To adres these safety
hazards, various safety measures are implemented at the workplace. These
measures include the provision of personal protective equipment, such as gloves,
masks, and eye protection, to safeguard employes from potential hazards.
Post safety warnings at
prominent positions in the
workplace
在工作场所的显眼
位置张贴安全警告
Handle flamable and
explosive materials
acording to legal
requirements
根据法定规定处理
易燃易爆物品
Require employes to use
personal protective
equipment at work
要求雇员于工作时
使用个人防护装备
Safety Measures
安全措施
To proactively identify and adres risks related to exposure to hazardous
materials, high temperatures, dust and noise emisions, we regularly
comision third-party safety evaluations. When potential or existing risks
are identified, prompt and apropriate corective actions are taken. To ensure
efective safety management, we have established a system of monetary rewards
and penalties, which are aplied based on the performance of individuals
responsible for managing safety isues.
The Group ataches great importance to the health and wel-being of its
employes. In adition to ofering anual ocupational health checks, we
maintain detailed ocupational health profile of each employe, enabling close
monitoring of the health status. Where ocupational health risks are identified,
apropriate medical treatment is provided, and any unsafe workplace practices
contributing to such risks are promptly rectified. Through these measures, we
are comited to actively mitigating ocupational health risks and safeguarding
the long-term wel-being of our employes.
Domaine Power Holdings Limited
2025 Anual Report 80
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
安全培训
本集团将防患于未然作为其安全管理方法的核
心，并认识到提高工作场所的安全意识对降低损
伤事故的概率至关重要。根据本集团的安全生产
管理政策，全体新入职员工、临时工及调岗者均
必须接受全面的安全培训，确保彼等掌握必要安
全知识。
新入职员工在投入工作之前必须完成安全培训，
当中涵盖职业健康与安全实务以及个人防护装备
的正确使用方法。完成培训后，新入职员工必须
通过评估，证明充分理解工作职责方投入岗位。
鉴于本集团业务涉及技术制造程序，参与特定程
序的雇员均须接受专业安全培训并取得所需证
书，确认其有能力操作特定机器。为强化安全领
导，我们定期邀请政府机构向管理人员及职业健
康与安全负责人进行安全教育及培训。
社区参与
本集团秉持「取诸社会，用诸社会」的原则，致力
透过慈善活动及捐赠的方式支持所在社区。展望
未来，本集团将持续致力履行社会责任，为经营
所在当地社区的发展及福祉作出贡献。
Safety Training
The Group places prevention at the core of its safety management aproach,
recognising that enhancing workplace safety awarenes is esential to reducing
the likelihod of injuries. In line with our production safety management
policy, comprehensive safety training is mandatory for al new employes,
temporary workers, and transferes to ensure they are equiped with the
necesary knowledge of safety isues.
Newcomers are required to complete safety training before comencing
their duties. This training covers ocupational health and safety practices and
the corect usage of personal protective equipment. Folowing the training,
newcomers must pas an asesment to demonstrate their understanding before
taking up their job responsibilities.
Given the Group’s operations involve technical manufacturing procedures,
employes engaged in specialised procedures must undergo profesional safety
training and obtain the necesary certification, confirming their competency
to operate specific machines. To reinforce safety leadership, government
organisations are regularly invited to provide safety education and training to
managerial personel and those responsible for ocupational health and safety.
COMUNITY ENGAGEMENT
The Group upholds the principle of “taking from society and giving back to
society” and is comited to suporting the comunities in which it operates
by undertaking charitable activities and making donations. Loking ahead, the
Group remains dedicated to fulfiling its social responsibilities by continuing to
contribute to the development and wel-being of local comunities where its
operations are based.
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
法律及法规
为确保严格遵守所有适用法律及法规，本集团已
制定并实施管理方针，包括针对各项ESG议题而
设的政策及措施。适用法律及法规清单如下：
LAWS AND REGULATIONS
To ensure strict compliance with al aplicable laws and regulations, the Group
has established and implemented management aproaches including policies
and initiatives in response to each ESG isue. The list of aplicable laws and
regulations is as folows:
AspectAplicable Laws and RegulationsCompliance Statement
层面适用法律及法规合规声明
Environment
环境
• Environmental Protection Law of the PRC
中华人民共和国环境保护法
• Law of the PRC on the Prevention and Control of
Environment Polution Caused by Solid Waste
中华人民共和国固体废物污染环境防治法
• Water Polution Prevention and Control Law of the PRC
中华人民共和国水污染防治法
• Energy Conservation Law of the PRC
中华人民共和国节约能源法
We strictly comply with relevant laws and
regulations regarding environmental protection.
During the Reporting Year, the Group was not
aware of any activities that violated any provisions
of these laws and could have had a significant
impact in terms of air and grenhouse gas
emisions, discharges into water and land, and
generation of hazardous and non-hazardous waste.
我们严格遵守环境保护相关法律及法规。
于报告年度，本集团概无发现违反有关废
气及温室气体排放、向水及土地的排污、
有害及无害废弃物产生的法律条文并造
成重大影响的情况。
Employment and
Labour Standards
雇佣及劳工准则
• Employment Ordinance
雇佣条例
• Labour Law of the PRC
中华人民共和国劳动法
• Law of PRC on the Protection of Persons with Disabilities
中华人民共和国残疾人保障法
• Race Discrimination Ordinance
种族歧视条例
• Sex Discrimination Ordinance
性别歧视条例
• Family Status Discrimination Ordinance
家庭岗位歧视条例
We strictly comply with relevant laws and
regulations regarding employment and labour
practices. During the Reporting Year, the Group
was not aware of any instances of failure to met the
relevant legal and regulatory requirements relating
to compensation and dismisal, recruitment and
promotion, working hours, rest periods, equal
oportunity, diversity, anti-discrimination, and
other benefits and welfare, prevention of child
labour and forced labour that could have had a
material impact on the Group.
我们严格遵守雇佣及劳工常规相关法律
及法规。于报告年度，本集团并无发现任
何有关薪酬及解雇、招聘及晋升、工作时
数、假期、平等机会、多元化、反歧视以
及其他待遇及福利、防止童工及强制劳工
且对本集团造成重大影响的法律法规事
宜。
Health and Safety
健康与安全
• Law of the PRC on the Prevention and Control of
Ocupational Diseases
中华人民共和国职业病防治法
• Law of the PRC on Work Safety
中华人民共和国安全劳动法
• Production Safety Law of the PRC
中华人民共和国安全生产法
We strictly comply with relevant laws and
regulations regarding ocupational health and
safety. During the Reporting Year, the Group
was not aware of any instances of breach of laws
or regulations relating to ocupational health and
safety standards.
我们严格遵守职业健康与安全相关法律
及法规。于报告年度，本集团并无发现任
何违反职业健康与安全标准相关法律或
法规的情况。
Domaine Power Holdings Limited
2025 Anual Report 82
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
AspectAplicable Laws and RegulationsCompliance Statement
层面适用法律及法规合规声明
Product Responsibility
产品责任
• Registered Designs Ordinance
注册外观设计条例
• Trade Marks Ordinance
商标条例
• Patent Law of the PRC
中华人民共和国专利法
• Chinese National Standards isued by the Standardisation
Administration of China
国家标准化管理委员会颁布的中国家标准
We strictly comply with relevant laws and
regulations regarding product responsibility.
During the Reporting Year, the Group was not
aware of any breach of laws and regulations relating
to its products, services, operations, sales and
promotions or other busines practices that resulted
in sanctions or had liabilities of material adverse
efect on the Group. The Group was also not
aware of any breach of data security as it strictly
complied with the relevant laws and regulations in
al jurisdictions in which it operates.
我们严格遵守产品责任相关法律及法规。
于报告年度，本集团并不知悉任何因产
品、服务、营运、销售及促销或其他商业
行为违反法律及法规而导致本集团受到
制裁或承担重大不利影响的责任。本集团
严格遵守所有经营所在司法权区的相关
法律及法规，故未有发现任何违反数据安
全的情况。
Anti-coruption
反贪污
• Prevention of Bribery Ordinance
防止贿赂条例
• Anti-unfair Competition Law of the PRC
中华人民共和国反不正当竞争法
We strictly comply with relevant laws and
regulations regarding anti-coruption. During the
Reporting Year, the Group was not aware of any
legal or regulatory activities relating to bribery,
extortion, fraud and money laundering that had a
significant impact on the Group.
我们严格遵守反贪污相关法律及法规。
于报告年度，本集团并无发现任何有关贿
赂、勒索、欺诈及洗黑钱且对本集团造成
重大影响的法律法规行为。
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
PERFORMANCE DATA SUMARY
Environment
EnvironmentTotal Resources Consumption
环境总资源消耗
Electricity (kWh)11,696.00 16,670.43
电力（千瓦时）
Petrol (litres)3,942.00 3,327.82
汽油（升）
Total energy consumption (GJ)168.71166.89
总能源消耗（千兆焦耳）
Energy intensity (GJ/person)18.7516.69
能源密度（千兆焦耳╱人）
Water (m
)38.0085.56
用水（立方米）
Water intensity (m
/person)4.22 8.56
用水密度（立方米╱人）
Packaging materials
包装材料
Paper (kg)48.1885.84
纸（千克）
Plastics (kg)00
塑料（千克）
Air Emisions
废气排放
Sulphur oxides (SOX) (kg)0.0580.049
硫氧化物（千克）
Nitrogen oxides (NOX) (kg)1.2331.233
氮氧化物（千克）
Particulate maters (PM) (kg)0.0910.091
悬浮颗粒（千克）
Waste
废弃物
Hazardous waste (Tones)00
有害废弃物（吨）
Non-hazardous waste (Tones)00
无害废弃物（吨）
GHG Emisions and Intensity
温室气体排放及密度
Total GHG emisions (tCO2e)
温室气体排放总量（吨二氧化碳当量）
Scope 1 (tCO2e)10.498.85
范围1（吨二氧化碳当量）
Scope 2 (tCO2e)7.4910.49
范围2（吨二氧化碳当量）
Total GHG Emisions17.9819.34
温室气体排放总量
GHG intensity (tCO2e/person)2.001.93
温室气体密度（吨二氧化碳当量╱人）
绩效数据概要
环境
Domaine Power Holdings Limited
2025 Anual Report 84
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Social
WorkforceTotal Headcount910
雇员总人数
By Geographical Distribution
按地区划分
Hong Kong67
香港
Mainland China33
中国内地
By Age
按年龄划分
<3100
31岁以下
31–5078
31至50岁
5022
50岁以上
By Gender
按性别划分
Male56
男性
Female44
女性
By Position Level
按职位层级划分
Managerial staf67
管理层员工
General staf33
一般员工
By Employment Type
按雇佣类型划分
Ful-time910
全职
Part-time00
兼职
Employe Turnover Rate
雇员流失率
By Age
按年龄划分
<310%0%
31岁以下
31–5014%0%
31至50岁
500%0%
50岁以上
社会
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
By Gender
按性别划分
Male20%0%
男性
Female0%0%
女性
By Geographical Region
按地区划分
Hong Kong17%0%
香港
Mainland China0%0%
中国内地
TrainingPercentage of Employes Trained
培训受训雇员百分比
By Gender
按性别划分
Male100%100%
男性
Female100%100%
女性
By Employment Type
按雇佣类型划分
Managerial staf100%100%
管理层员工
General staf100%100%
一般员工
Average Training Hours
平均受训时数
By Gender
按性别划分
Male3025
男性
Female4853
女性
By Employment Type
按职位层级划分
Managerial staf3734
管理层员工
General staf4040
一般员工
Health and SafetyWork-related incident (case)00
健康与安全工伤（案件）
Lost days due to work-related injury00
因工伤损失工作日数
Work-related fatalities00
工伤死亡事件
| Governance Structure | ||||
|---|---|---|---|---|
| 管治架构 |
Domaine Power Holdings Limited
2025 Anual Report 86
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
HKEX ESG CONTENT INDEX
Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
Mandatory Disclosure
强制披露
A statement from the Board containing:
(i) a disclosure of the Board’s oversight of ESG isues;
(i) the Board’s ESG management aproach and strategy,
including the methods used to evaluate, prioritise and
manage material ESG-related isues (including risks to
the isuer’s busineses); and
(i) how the Board reviews progres made against ESG-related
goals and targets with an explanation of how they relate
to the isuer’s busineses.
ESG GOVERNANCE — Board Statement
ESG管治—董事会声明
由董事会发出的声明，当中载有：
(i) 披露董事会对ESG事宜的监管；
(i) 董事会的ESG管理方针及策略，包括评估、优次
排列及管理重要的ESG相关事宜（包括对发行人
业务的风险）的过程；及
(i) 董事会如何按ESG相关目标检讨进度，并解释
它们如何与发行人业务有关连。
香港交易所
ESG
内容索引
| Reporting Principles | ||||
|---|---|---|---|---|
| 汇报原则 |
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
Mandatory Disclosure
强制披露
A description of, or an explanation on, aplication of the
folowing Reporting Principles in the preparation of the ESG
report:
a) Materiality: The ESG report should disclose: (i) the
proces used to identify and the criteria for selection of
material ESG factors; (i) if a stakeholder engagement
is conducted, a description of significant stakeholders
identified, and the proces and results of the isuer’s
stakeholder engagement.
b) Quantitative: Information on the standards,
methodologies, asumptions and/or calculation tols
used, and source of conversion factors used, for reporting
emisions/energy consumption (where aplicable) should
be disclosed.
c) Consistency: The isuer should disclose in the ESG report
any changes to the methods or KPIs used, or any other
relevant factors afecting a meaningful comparison.
描述或解释在编备ESG报告时如何应用下列汇报
原则：
a) 重要性：ESG报告应披露：(i)识别重要ESG因素
的过程及选择这些因素的准则；(i)如发行人已
进行持份者参与，已识别的重要持份者的描述
及发行人持份者参与的过程及结果。
b) 量化：有关汇报排放量╱能源耗用（如适用）所
用的标准、方法、假设及╱或计算工具的资料，
以及所使用的转换因素的来源应予披露。
c) 一致性：发行人应在ESG报告中披露统计方法
或关键绩效指标的变更（如有）或任何其他影响
有意义比较的相关因素。
The reporting principles of Materiality, Quantitative, Balance,
and Consistency underpin the preparation of this ESG
report. This report has ben prepared in compliance with the
ESG Reporting Guide set out in Apendix 27 to the Rules
Governing the Listing of Securities on the Stock Exchange of
Hong Kong Limited (HKEX).
a) Materiality: Through stakeholder comunication,
management interviews and material isues asesment,
we identify isues that have significant economic,
environmental and social impacts on the Company’s
operations, and ESG isues that have a significant impact
on stakeholder asesment and decision-making.
b) Quantitative: The data contained in this report have
ben examined and analysed to ilustrate year-on-year
changes. Please refer to the “Performance Data Sumary”
in this report for the criteria used in the calculation of
environmental KPIs.
c) Balance: We disclose the positive and negative impacts
of the Group’s operations, as wel as our work and
performance on major ESG isues, for stakeholder review.
d) Consistency: In order to maintain comparability of
information, unles otherwise stated, the statistical
methods used in this report are consistent with the past
and are designed to facilitate meaningful comparison.
Data in this report have ben checked and analysed to explicate
year-on-year changes and are presented in a way that alows
for meaningful comparison. This report is published in both
Chinese and English. In case of any discrepancy betwen the
two versions, the English version shal prevail.
重要性、量化、平衡及一致性汇报原则为编制本ESG
报告的基础。本报告已遵照香港联合交易所有限公
司（香港交易所）证券上市规则附录二十七所载的
ESG报告指引编制。
a) 重要性：本集团透过与持份者沟通、管理层会谈
及重大议题评估，识别对本公司营运产生重大
经济、环境及社会影响的议题以及对持份者评
估及决策具有重大影响的ESG议题。
b) 量化：本报告所载数据已经审查并分析，以说明
按年产生的变动。有关计算环境关键绩效指标
所用标准，请参阅本报告「绩效数据概要」。
c) 平衡：本集团会披露本集团业务产生的正面及
负面影响以及本集团在重大ESG议题上的工作及
表现，以供持份者审阅。
d) 一致性：为保持资料可比性，除另有说明外，本
报告使用的统计方法与过去一致，以便进行有
意义的比较。
本报告所载数据已经审查并分析，以阐明按年产生
的变动，并以可进行有意义比较的方式呈现。本报
告以中英文刊发。倘两个版本有任何歧异，则以英
文版为准。
| Reporting Boundary 汇报范围 |
|---|
| A. Environmental A. 环境 | ||||
|---|---|---|---|---|
| Aspect A1: Emissions 层面A1：排放物 |
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Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
Mandatory Disclosure
强制披露
A narative explaining the reporting boundaries of the ESG
report and describing the proces used to identify which
entities or operations are included in the ESG report. If there is
a change in the scope, the isuer should explain the diference
and reason for the change.
解释ESG报告的汇报范围，及描述挑选哪些实体或
业务纳入ESG报告的过程。若汇报范围有所改变，
发行人应解释不同之处及变动原因。
Reporting Period and Scope
报告期间及范围
General Disclosure
一般披露
Information on:
a) the policies; and
b) compliance with relevant laws and regulations that have a
significant impact on the isuer
relating to air and grenhouse gas emisions, discharges
into water and land, and generation of hazardous and non-
hazardous waste.
有关废气及温室气体排放、向水及土地的排污、有
害及无害废弃物的产生等的：
a) 政策；及
b) 遵守对发行人有重大影响的相关法律及规例
的资料。
OUR ENVIRONMENT — Environmental Management
我们的环境 — 环境管理
KPI A1.1
关键绩效指标A1.1
The types of emisions and the
respective emisions data.
排放物种类及相关排放数据。
OUR ENVIRONMENT — Emision Management
我们的环境 — 排放物管理
KPI A1.2
关键绩效指标A1.2
Grenhouse gas emisions in total
(in tones) and, where apropriate,
intensity (e.g. per unit of production
volume, per facility).
温室气体总排放量（以吨计算）
及（如适用）密度（如以每产量单
位、每项设施计算）。
OUR ENVIRONMENT — Adresing Climate Change
我们的环境 — 应对气候变化
KPI A1.3
关键绩效指标A1.3
Total hazardous waste generated
(in tones) and, where apropriate,
intensity (e.g. per unit of production
volume, per facility).
所产生有害废弃物总量（以吨计
算）及（如适用）密度（如以每产
量单位、每项设施计算）。
OUR ENVIRONMENT — Emision Management
我们的环境 — 排放物管理
KPI A1.4
关键绩效指标A1.4
Total non-hazardous waste generated
(in tones) and, where apropriate,
intensity (e.g. per unit of production
volume, per facility).
所产生无害废弃物总量（以吨计
算）及（如适用）密度（如以每产
量单位、每项设施计算）。
OUR ENVIRONMENT — Emision Management
我们的环境 — 排放物管理
| Aspect A2: Use of Resources 层面A2：资源使用 |
|---|
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
KPI A1.5
关键绩效指标A1.5
Description of emisions target(s) set
and steps taken to achieve them.
描述已制定排放目标以及为达
致有关目标而采取的步骤。
OUR ENVIRONMENT — Adresing Climate Change
我们的环境 — 应对气候变化
KPI A1.6
关键绩效指标A1.6
Description of how hazardous and
non-hazardous waste are handled, and
a description of reduction target(s) set
and steps taken to achieve them.
描述处理有害及无害废弃物的
方法、及描述已制定减排目标
以及为达致有关目标而采取的
步骤。
OUR ENVIRONMENT — Emision Management
我们的环境 — 排放物管理
General Disclosure
一般披露
Policies on the eficient use of resources, including energy,
water and other raw materials.
有效使用资源（包括能源、水及其他原材料）的政
策。
OUR ENVIRONMENT — Adresing Climate Change,
Resources Management
我们的环境 — 应对气候变化、资源管理
KPI A2.1
关键绩效指标A2.1
Direct and/or indirect energy
consumption by type (e.g. electricity,
gas or oil) in total (kWh in ’000s) and
intensity (e.g. per unit of production
volume, per facility).
按类型划分的直接及╱或间接
能源（如电、气或油）总耗量（以
千个千瓦时计算）及密度（如以
每产量单位、每项设施计算）。
OUR ENVIRONMENT — Adresing Climate Change
我们的环境 — 应对气候变化
KPI A2.2
关键绩效指标A2.2
Water consumption in total and
intensity (e.g. per unit of production
volume, per facility).
总耗水量及密度（如以每产量单
位、每项设施计算）。
OUR ENVIRONMENT — Resources Management
我们的环境 — 资源管理
KPI A2.3
关键绩效指标A2.3
Description of energy use eficiency
target(s) set and steps taken to achieve
them.
描述已制定能源使用效益目标
以及为达致有关目标而采取的
步骤。
OUR ENVIRONMENT — Adresing Climate Change,
Resources Management
我们的环境 — 应对气候变化、资源管理
KPI A2.4
关键绩效指标A2.4
Description of whether there is any
isue in sourcing water that is fit for
the purpose, water eficiency target(s)
set and steps taken to achieve them.
描述求取适用水源上可有任何
问题、已制定用水效益目标以
及为达致有关目标而采取的步
骤。
OUR ENVIRONMENT — Resources Management
我们的环境 — 资源管理
KPI A2.5
关键绩效指标A2.5
Total packaging materials used for
finished products (in tones) and, if
aplicable, with reference to per unit
produced.
制成品所用包装材料的总量
（以吨计算）及（如适用）每生产
单位占量。
OUR ENVIRONMENT — Resources Management
我们的环境 — 资源管理
| B. Social B. 社会 | ||||
|---|---|---|---|---|
| Aspect B1: Employment 层面B1：雇佣 |
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环境、社会及管治报告
Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
Aspect A3: The Environment and Natural Resources
层面A3：环境及天然资源
General Disclosure
一般披露
Policies on minimising the isuers’ significant impact on the
environment and natural resources.
减低发行人对环境及天然资源造成重大影响的政
策。
OUR ENVIRONMENT — Noise Control, Plant Site Grening
我们的环境 — 噪音控制、厂区绿化
KPI A3.1
关键绩效指标A3.1
Description of significant impacts
of activities on the environment and
natural resources and the actions
taken to manage them.
描述业务活动对环境及天然资
源的重大影响及已采取管理有
关影响的行动。
OUR ENVIRONMENT —Noise Control, Plant Site Grening
我们的环境 — 噪音控制、厂区绿化
Aspect A4：Climate Change
层面A4：气候变化
General Disclosure
一般披露
Policies on minimising the isuer’s significant impacts on the
environment and natural resources.
减低发行人对环境及天然资源造成重大影响的政
策。
OUR ENVIRONMENT — Adresing Climate Change
我们的环境 — 应对气候变化
KPI A4.1
关键绩效指标 A4.1
Description of the significant
climate-related isues which have
impacted, and those which may
impact, the isuer, and the actions
taken to manage them.
描述已经及可能会对发行人产
生影响的重大气候相关事宜及
已采取管理有关影响的行动。
OUR ENVIRONMENT — Adresing Climate Change
我们的环境 — 应对气候变化
General Disclosure
一般披露
Information on:
a) the policies; and
b) compliance with relevant laws and regulations that have a
significant impact on the isuer
relating to compensation and dismisal, recruitment and
promotion, working hours, rest periods, equal oportunity,
diversity, anti-discrimination, and other benefits and welfare.
有关薪酬及解雇、招聘及晋升、工作时数、假期、
平等机会、多元化、反歧视以及其他待遇及福
利的：
a) 政策；及
b) 遵守对发行人有重大影响的相关法律及规例
的资料。
PEOPLE-FOCUSED VALUES — Employe Rights and
Welbeing
以人为本的价值观 — 雇员权利及福利
KPI B1.1
关键绩效指标B1.1
Total workforce by gender, employment
type, age group and geographical
region.
按性别、雇佣类型、年龄组别
及地区划分的雇员总数。
PEOPLE-FOCUSED VALUES — Employe Overview
以人为本的价值观 — 雇员概况
KPI B1.2
关键绩效指标B1.2
Employe turnover rate by gender, age
group and geographical region.
按性别、年龄组别及地区划分
的雇员流失比率。
PEOPLE-FOCUSED VALUES — Employe Overview
以人为本的价值观 — 雇员概况
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
Aspect B2: Health and Safety
层面B2：健康与安全
General Disclosure
一般披露
Information on:
a) the policies; and
b) compliance with relevant laws and regulations that have a
significant impact on the isuer
relating to providing a safe working environment and
protecting employes from ocupational hazards.
有关提供安全工作环境及保障雇员避免职业性危
害的：
a) 政策；及
b) 遵守对发行人有重大影响的相关法律及规例
的资料。
PEOPLE-FOCUSED VALUES — Ocupational Health and
Safety
以人为本的价值观 — 职业健康与安全
KPI B2.1
关键绩效指标B2.1
Number and rate of work-related
fatalities in each of the past thre years
including the reporting year.
于过去三年（包括报告年度）各
年发生的因工作关系而死亡的
人数及比率。
PEOPLE-FOCUSED VALUES — Ocupational Health and
Safety
以人为本的价值观 — 职业健康与安全
KPI B2.2
关键绩效指标B2.2
Lost days due to work injuries.
因工伤损失工作日数。
PEOPLE-FOCUSED VALUES — Ocupational Health and
Safety
以人为本的价值观 — 职业健康与安全
KPI B2.3
关键绩效指标B2.3
Description of ocupational health and
safety measures adopted, how they are
implemented and monitored.
描述所采纳的职业健康与安全
措施，以及相关执行及监察方
法。
PEOPLE-FOCUSED VALUES — Ocupational Health and
Safety
以人为本的价值观 — 职业健康与安全
Aspect B3: Development and Training
层面B3：发展及培训
General Disclosure
一般披露
Policies on improving employes’ knowledge and skils for
discharging duties at work. Description of training activities.
有关提升雇员履行工作职责的知识及技能的政策。
描述培训活动。
PEOPLE-FOCUSED VALUES — Training and Development
以人为本的价值观 — 培训及发展
KPI B3.1
关键绩效指标 B3.1
The percentage of employes trained
by gender and employe category
(e.g. senior management, midle
management).
按性别及雇员类别（如高级管理
层、中级管理层等）划分的受训
雇员百分比。
PEOPLE-FOCUSED VALUES — Training and Development
以人为本的价值观 — 培训及发展
KPI B3.2
关键绩效指标 B3.2
The average training hours completed
per employe by gender and employe
category.
按性别及雇员类别划分每名雇
员完成受训的平均时数。
PEOPLE-FOCUSED VALUES — Training and Development
以人为本的价值观 — 培训及发展
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Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
Aspect B4: Labour Standards
层面B4：劳工准则
General Disclosure
一般披露
Information on:
a) the policies; and
b) compliance with relevant laws and regulations that have a
significant impact on the isuer
relating to prevention of child and forced labour.
有关防止童工及强制劳工的：
a) 政策；及
b) 遵守对发行人有重大影响的相关法律及规例
的资料。
PEOPLE-FOCUSED VALUES — Employment Standards
以人为本的价值观 — 雇佣准则
KPI B4.1
关键绩效指标B4.1
Description of measures to review
employment practices to avoid child
and forced labour.
描述检讨招聘惯例的措施以避
免童工及强制劳工。
PEOPLE-FOCUSED VALUES — Employment Standards
以人为本的价值观 — 雇佣准则
KPI B4.2
关键绩效指标B4.2
Description of steps taken to eliminate
such practices when discovered.
描述在发现有关情况时消除有
关情况所采取步骤。
PEOPLE-FOCUSED VALUES — Employment Standards
以人为本的价值观 — 雇佣准则
Aspect B5: Suply Chain Management
层面B5：供应链管理
General Disclosure
一般披露
Policies on managing environmental and social risks of the
suply chain.
有关管理供应链的环境及社会风险政策。
SUSTAINABLE OPERATIONS — Suply Chain Management
可持续营运 — 供应链管理
KPI B5.1
关键绩效指标B5.1
Number of supliers by geographical
region.
按地区划分的供应商数目。
SUSTAINABLE OPERATIONS — Suply Chain Management
可持续营运 — 供应链管理
KPI B5.2
关键绩效指标B5.2
Description of practices relating
to engaging supliers, number of
supliers where the practices are
being implemented, how they are
implemented and monitored.
描述有关聘用供应商的惯例，
向其执行有关惯例的供应商数
目、以及有关惯例的执行及监
察方法。
SUSTAINABLE OPERATIONS — Suply Chain Management
可持续营运 — 供应链管理
KPI B5.3
关键绩效指标B5.3
Description of practices used to
identify environmental and social risks
along the suply chain, and how they
are implemented and monitored.
描述用于识别供应链上的环境
及社会风险的惯例以及执行并
监察有关惯例的方法。
SUSTAINABLE OPERATIONS — Suply Chain Management
可持续营运 — 供应链管理
KPI B5.4
关键绩效指标B5.4
Description of practices used to
promote environmentaly preferable
products and services when selecting
supliers, and how they are
implemented and monitored.
描述在甄选供应商时用于推广
环保产品及服务的惯例以及执
行并监察有关惯例的方法。
SUSTAINABLE OPERATIONS — Suply Chain Management
可持续营运 — 供应链管理
域能控股有限公司
二零二五年度报告
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
Aspect B6: Product Responsibility
层面B6：产品责任
General Disclosure
一般披露
Information on:
a) the policies; and
b) compliance with relevant laws and regulations that have a
significant impact on the isuer
relating to health and safety, advertising, labeling and
privacy maters relating to products and services provided and
methods of redres.
有关所提供产品和服务的健康与安全、广告、标签
及私隐事宜以及补救方法的：
a) 政策；及
b) 遵守对发行人有重大影响的相关法律及规例
的资料。
SUSTAINABLE OPERATIONS — Product Quality
可持续营运 — 产品质量
Our busines does not involve advertising and product
labeling. Therefore, these aspects had no significant impact on
our operations.
我们的业务不涉及广告及产品标签。因此，有关方
面对我们的营运并无重大影响。
KPI B6.1
关键绩效指标B6.1
Percentage of total products sold or
shiped subject to recals for safety
and health reasons.
已售或已付运产品总数中因安
全及健康理由而须回收的产品
百分比。
SUSTAINABLE OPERATIONS — Product Quality
可持续营运 — 产品质量
KPI B6.2
关键绩效指标B6.2
Number of products and service
related complaints received and how
they are dealt with.
接获关于产品及服务的投诉数
目以及应对方法。
SUSTAINABLE OPERATIONS — Customer Satisfaction
可持续营运 — 客户满意度
KPI B6.3
关键绩效指标B6.3
Description of practices relating to
observing and protecting intelectual
property rights.
描述与维护及保障知识产权有
关的惯例。
SUSTAINABLE OPERATIONS — Data Privacy and Intelectual
Property Protection
可持续营运 — 数据私隐及知识产权保护
KPI B6.4
关键绩效指标B6.4
Description of quality asurance
proces and recal procedures.
描述质量检定过程及产品回收
程序。
SUSTAINABLE OPERATIONS — Product Quality
可持续营运 — 产品质量
KPI B6.5
关键绩效指标B6.5
Description of consumer data
protection and privacy policies, how
they are implemented and monitored.
描述消费者资料保障及私隐政
策，以及相关执行及监察方法。
SUSTAINABLE OPERATIONS — Data Privacy and Intelectual
Property Protection
可持续营运 — 数据私隐及知识产权保护
Domaine Power Holdings Limited
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环境、社会及管治报告
Material AspectsStock Exchange ESG Reporting Guide RequirementsSection/Remarks
重大层面联交所ESG报告指引规定章节╱备注
Aspect B7: Anti-coruption
层面B7：反贪污
General Disclosure
一般披露
Information on:
a) the policies; and
b) compliance with relevant laws and regulations that have a
significant impact on the isuer
relating to bribery, extortion, fraud and money laundering.
有关防止贿赂、勒索、欺诈及洗黑钱的：
a) 政策；及
b) 遵守对发行人有重大影响的相关法律及规例
的资料。
SUSTAINABLE OPERATIONS — Busines Ethics
可持续营运 — 商业道德
KPI B7.1
关键绩效指标B7.1
Number of concluded legal cases
regarding corupt practices brought
against the isuer or its employes
during the reporting period and the
outcomes of the cases.
于汇报期内对发行人或其雇员
提出并已审结的贪污诉讼案件
的数目及诉讼结果。
SUSTAINABLE OPERATIONS — Busines Ethics
可持续营运 — 商业道德
KPI B7.2
关键绩效指标B7.2
Description of preventive measures
and whistleblowing procedures, how
they are implemented and monitored.
描述防范措施及举报程序，以
及相关执行及监察方法。
SUSTAINABLE OPERATIONS — Busines Ethics
可持续营运 — 商业道德
KPI B7.3
关键绩效指标 B7.3
Description of anti-coruption training
provided to directors and staf.
描述向董事及员工提供的反贪
污培训。
SUSTAINABLE OPERATIONS — Busines Ethics
可持续营运 — 商业道德
Aspect B8: Comunity Investment
层面B8：社区投资
General Disclosure
一般披露
Policies on comunity engagement to understand the neds
of the comunities where the isuer operates and to ensure its
activities take into consideration the comunities’ interests.
有关以社区参与来了解发行人营运所在社区需要和
确保其业务活动会考虑社区利益的政策。
COMUNITY ENGAGEMENT
社区参与
KPI B8.1
关键绩效指标B8.1
Focus areas of contribution (e.g.
education, environmental concerns,
labour neds, health, culture, sport).
专注贡献范畴（如教育、环境事
宜、劳工需求、健康、文化、体
育）。
COMUNITY ENGAGEMENT
社区参与
KPI B8.2
关键绩效指标B8.2
Resources contributed (e.g. money or
time) to the focus area.
在专注范畴所投放资源（如金钱
或时间）。
COMUNITY ENGAGEMENT
社区参与
域能控股有限公司
二零二五年度报告
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
To the shareholders of Domaine Power Holdings Limited
(Incorporated in the Cayman Islands with limited liability)
OPINION
We have audited the consolidated financial statements of Domaine Power
Holdings Limited (the “Company”) and its subsidiaries (colectively refered to
as the “Group”) set out on pages 101 to 175, which comprise the consolidated
statement of financial position as at 31 March 2025, and the consolidated
statement of profit or los and other comprehensive income, consolidated
statement of changes in equity and consolidated statement of cash flows for the
year then ended, and notes to the consolidated financial statements, including
material acounting policy information.
In our opinion, the consolidated financial statements give a true and fair view of
the consolidated financial position of the Group as at 31 March 2025, and of its
consolidated financial performance and its consolidated cash flows for the year
then ended in acordance with HKFRS Acounting Standards as isued by the
Hong Kong Institute of Certified Public Acountants (“HKICPA”) and have
ben properly prepared in compliance with the disclosure requirements of the
Hong Kong Companies Ordinance.
BASIS FOR OPINION
We conducted our audit in acordance with Hong Kong Standards on
Auditing (“HKSAs”) as isued by the HKICPA. Our responsibilities under
those standards are further described in the Auditor’s responsibilities for the
audit of the consolidated financial statements section of our report. We are
independent of the Group in acordance with the HKICPA’s Code of Ethics for
Profesional Acountants (the “Code”), and we have fulfiled our other ethical
responsibilities in acordance with the Code. We believe that the audit evidence
we have obtained is suficient and apropriate to provide a basis for our opinion.
致域能控股有限公司股东
（于开曼群岛注册成立的有限公司）
意见
我们已审计列载于第101至175页域能控股有限公
司（「贵公司」）及其附属公司（统称「贵集团」）的综
合财务报表，包括于2025年3月31日的综合财务状
况表与截至该日止年度的综合损益及其他全面收
益表、综合权益变动表及综合现金流量表，以及
综合财务报表附注，包括重大会计政策资料。
我们认为，该等综合财务报表已根据香港会计师
公会（「香港会计师公会」）颁布的香港财务报告准
则会计准则真实而中肯地反映了 贵集团于2025
年3月31日的综合财务状况及其截至该日止年度
的综合财务表现及综合现金流量，并已遵照香港
《公司条例》的披露规定妥为拟备。
意见的基础
我们已根据香港会计师公会颁布的《香港审计准
则》（「香港审计准则」）进行审计。我们在该等准则
下承担的责任已在本报告「核数师就审计综合财
务报表承担的责任」部分中作进一步阐述。根据香
港会计师公会颁布的《专业会计师道德守则》（「守
则」），我们独立于 贵集团，并已履行守则中的
其他道德责任。我们相信，我们所获得的审计凭
证能充足及适当地为我们的意见提供基础。
Domaine Power Holdings Limited
2025 Anual Report 96
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
KEY AUDIT MATERS
Key audit maters are those maters that, in our profesional judgement, were
of most significance in our audit of the consolidated financial statements of
the curent period. These maters were adresed in the context of our audit of
the consolidated financial statements as a whole, and in forming our opinion
thereon, and we do not provide a separate opinion on these maters. For each
mater below, our description of how our audit adresed the mater is provided
in that context.
We have fulfiled the responsibilities described in the Auditor’s responsibilities
for the audit of the consolidated financial statements section of our report,
including in relation to these maters. Acordingly, our audit included the
performance of procedures designed to respond to our asesment of the risks
of material mistatement of the consolidated financial statements. The results
of our audit procedures, including the procedures performed to adres the
maters below, provide the basis for our audit opinion on the acompanying
consolidated financial statements.
Revenue recognition from contracts with customers
The Group’s revenue amounted to HK$185.5 milion for the year ended 31
March 2025 and related to the sale of jewelery products, precious metals and
raw jewelery materials.
Revenue from sales of jewelery products is recognised when the customers take
posesion of and acept the Group’s products, which generaly ocurs when the
products are delivered to the designated location, or when the Group sels the
products to the customers at consignment stores.
Given that revenue is a key performance indicator and therefore is internal and
external stakeholders’ focus, we considered this to be a key audit mater.
The related disclosures are included in notes 2.4 and 4 to the consolidated
financial statements.
关键审计事项
关键审计事项是根据我们的专业判断，认为对本
期间综合财务报表的审计最为重要的事项。这些
事项是在我们审计整体综合财务报表及出具意见
时进行处理的。我们不会对这些事项提供单独的
意见。就下文各事项而言，我们的审计如何处理
该事项的描述乃以此为背景。
我们已履行本报告「核数师就审计综合财务报表
承担的责任」一节中阐述的责任，包括与此等事
项相关的责任。因此，我们的审计包括执行为应
对评估综合财务报表重大错误陈述风险而设的程
序。我们的审计程序结果（包括处理下列事项所执
行的程序）为我们对随附综合财务报表发表的审
计意见提供基础。
客户合约的收益确认
贵集团截至2025年3月31日止年度的收益为185.5
百万港元，与销售珠宝产品、贵金属及珠宝原料
有关。
珠宝产品的销售收益于客户拥有及接受本集团
的产品时确认，一般于产品运送至指定地点时确
认，或于本集团在寄售商店向客户销售产品时
确认。
鉴于收益是一项关键绩效指标并因此属内部及外
部持份者关注的焦点，故我们将其视为关键审计
事项。
相关披露载于综合财务报表附注2.4及4。
To the shareholders of Domaine Power Holdings Limited
(Incorporated in the Cayman Islands with limited liability)
致域能控股有限公司股东
（于开曼群岛注册成立的有限公司）
域能控股有限公司
二零二五年度报告
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
关键审计事项（续）
我们的审计如何处理关键审计事项
我们的程序包括：
• 了解及评估管理层有关收益确认之主要控
制措施；
• 根据香港财务报告准则第15号评估收益确
认政策，特别是收益确认时间；
- （例如收款确认单
及发票）；
• 对报告期末前后不久发生的销售交易进行
截账检查；及
- 。
年报所载其他信息
贵公司董事须对其他信息负责。其他信息包括年
报所载信息，但不包括综合财务报表及我们的核
数师报告。
我们对综合财务报表的意见并不涵盖其他信息，我
们亦不对该等其他信息发表任何形式的鉴证结论。
结合我们对综合财务报表的审计，我们的责任是
阅读其他信息，在此过程中，考虑其他信息是否
与综合财务报表或我们在审计过程中所了解的情
况存在重大抵触或者似乎存在重大错误陈述的情
况。基于我们已执行的工作，如果我们认为该等
其他信息存在重大错误陈述，我们需要报告该事
实。在这方面，我们没有任何报告。
KEY AUDIT MATERS (Continued)
How our audit adresed the key audit mater
Our procedures included:
- ’s key controls in respect of
revenue recognition;
- , in
particular the timing to recognise revenue;
- , such as
acknowledgement of receipts and invoices on a sampling basis;
• Performing cut-of testing on sales transactions that tok place shortly
before and after the end of the reporting period; and
- ’s disclosures relating to revenue recognition.
OTHER INFORMATION INCLUDED IN THE ANUAL
REPORT
The directors of the Company are responsible for the other information. The other
information comprises the information included in the Anual Report, other than
the consolidated financial statements and our auditor’s report thereon.
Our opinion on the consolidated financial statements does not cover the other
information and we do not expres any form of asurance conclusion thereon.
In conection with our audit of the consolidated financial statements, our
responsibility is to read the other information and, in doing so, consider
whether the other information is materialy inconsistent with the consolidated
financial statements or our knowledge obtained in the audit or otherwise
apears to be materialy mistated. If, based on the work we have performed, we
conclude that there is a material mistatement of this other information, we are
required to report that fact. We have nothing to report in this regard.
To the shareholders of Domaine Power Holdings Limited
(Incorporated in the Cayman Islands with limited liability)
致域能控股有限公司股东
（于开曼群岛注册成立的有限公司）
Domaine Power Holdings Limited
2025 Anual Report 98
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
RESPONSIBILITIES OF THE DIRECTORS FOR THE
CONSOLIDATED FINANCIAL STATEMENTS
The directors of the Company are responsible for the preparation of the
consolidated financial statements that give a true and fair view in acordance
with HKFRS Acounting Standards as isued by the HKICPA and the
disclosure requirements of the Hong Kong Companies Ordinance, and for such
internal control as the directors determine is necesary to enable the preparation
of consolidated financial statements that are fre from material mistatement,
whether due to fraud or eror.
In preparing the consolidated financial statements, the directors of the Company
are responsible for asesing the Group’s ability to continue as a going concern,
disclosing, as aplicable, maters related to going concern and using the going
concern basis of acounting unles the directors of the Company either intend to
liquidate the Group or to cease operations or have no realistic alternative but to
do so.
The directors of the Company are asisted by the Audit Comite in
discharging their responsibilities for overseing the Group’s financial reporting
proces.
AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF
THE CONSOLIDATED FINANCIAL STATEMENTS
Our objectives are to obtain reasonable asurance about whether the consolidated
financial statements as a whole are fre from material mistatement, whether
due to fraud or eror, and to isue an auditor’s report that includes our opinion.
Our report is made solely to you, as a body, and for no other purpose. We do
not asume responsibility towards or acept liability to any other person for the
contents of this report.
Reasonable asurance is a high level of asurance, but is not a guarante that
an audit conducted in acordance with HKSAs wil always detect a material
mistatement when it exists. Mistatements can arise from fraud or eror and are
considered material if, individualy or in the agregate, they could reasonably
be expected to influence the economic decisions of users taken on the basis of
these consolidated financial statements.
董事就综合财务报表承担的责任
贵公司董事须对根据香港会计师公会颁布的香港
财务报告准则会计准则及香港《公司条例》的披露
规定拟备真实而中肯的综合财务报表，并对其认
为使综合财务报表的拟备不存在由于欺诈或错
误而导致的重大错误陈述所需的内部控制负责。
在拟备综合财务报表时， 贵公司董事负责评
估 贵集团持续经营的能力，并在适用情况下披
露与持续经营有关的事项，以及使用持续经营为
会计基础，除非 贵公司董事有意将 贵集团清
盘或停止经营，或别无其他实际的替代方案。
贵公司董事获审核委员会协助，负责监督 贵集
团的财务报告过程。
核数师就审计综合财务报表承担的责任
我们的目标，是对综合财务报表整体是否不存在
由于欺诈或错误而导致的重大错误陈述取得合理
保证，并出具包含我们意见的核数师报告。我们
仅向 阁下（作为整体）报告，除此之外本报告别
无其他目的。我们不会就本报告的内容向任何其
他人士负上责任或承担责任。
合理保证是高水平的保证，但不能保证按照香港
审计准则进行的审计，总能在某一重大错误陈述
存在时发现。错误陈述可以由欺诈或错误引起，
如果合理预期它们单独或汇总时可能影响使用者
依赖该等综合财务报表所作出的经济决定，则有
关的错误陈述可被视作重大。
To the shareholders of Domaine Power Holdings Limited
(Incorporated in the Cayman Islands with limited liability)
致域能控股有限公司股东
（于开曼群岛注册成立的有限公司）
域能控股有限公司
二零二五年度报告
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
To the shareholders of Domaine Power Holdings Limited
(Incorporated in the Cayman Islands with limited liability)
致域能控股有限公司股东
（于开曼群岛注册成立的有限公司）
AUDITOR’S RESPONSIBILITIES FOR THE AUDIT
OF THE CONSOLIDATED FINANCIAL STATEMENTS
(Continued)
As part of an audit in acordance with HKSAs, we exercise profesional
judgement and maintain profesional scepticism throughout the audit. We also:
• Identify and ases the risks of material mistatement of the consolidated
financial statements, whether due to fraud or eror, design and perform
audit procedures responsive to those risks, and obtain audit evidence that
is suficient and apropriate to provide a basis for our opinion. The risk
of not detecting a material mistatement resulting from fraud is higher
than for one resulting from eror, as fraud may involve colusion, forgery,
intentional omisions, misrepresentations, or the overide of internal
control.
• Obtain an understanding of internal control relevant to the audit in order
to design audit procedures that are apropriate in the circumstances, but
not for the purpose of expresing an opinion on the efectivenes of the
Group’s internal control.
• Evaluate the apropriatenes of acounting policies used and the
reasonablenes of acounting estimates and related disclosures made by
the directors.
- ’ use of the going
concern basis of acounting and, based on the audit evidence obtained,
whether a material uncertainty exists related to events or conditions
that may cast significant doubt on the Group’s ability to continue as
a going concern. If we conclude that a material uncertainty exists, we
are required to draw atention in our auditor’s report to the related
disclosures in the consolidated financial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the
audit evidence obtained up to the date of our auditor’s report. However,
future events or conditions may cause the Group to cease to continue as a
going concern.
- , structure and content of the
consolidated financial statements, including the disclosures, and
whether the consolidated financial statements represent the underlying
transactions and events in a maner that achieves fair presentation.
核数师就审计综合财务报表承担的责任（续）
在根据香港审计准则进行审计的过程中，我们运
用了专业判断，保持了专业怀疑态度。我们亦：
• 识别和评估由于欺诈或错误而导致综合财
务报表存在重大错误陈述的风险，设计及执
行审计程序以应对这些风险，以及获取充足
和适当的审计凭证，作为我们意见的基础。
由于欺诈可能涉及串谋、伪造、蓄意遗漏、
虚假陈述，或凌驾于内部控制之上，因此未
能发现因欺诈而导致的重大错误陈述的风
险高于未能发现因错误而导致的重大错误
陈述的风险。
- ，以设计适当的
审计程序，但目的并非对 贵集团内部控制
的有效性发表意见。
• 评价董事所采用会计政策的恰当性及作出
会计估计和相关披露的合理性。
• 对董事采用持续经营会计基础的恰当性作
出结论，并根据所获取的审计凭证，确定
是否存在与事项或情况有关的重大不确定
性，从而可能导致对 贵集团的持续经营能
力产生重大疑虑。如果我们认为存在重大不
确定性，则有必要在核数师报告中提请注意
综合财务报表中的相关披露，或假若有关
的披露不足，则修改我们的意见。我们的结
论是基于核数师报告日止所获取的审计凭
证。然而，未来事项或情况可能导致 贵集
团不能持续经营。
- 、结构和
内容，包括披露，以及综合财务报表是否中
肯反映相关交易和事项。
Domaine Power Holdings Limited
2025 Anual Report 100
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
To the shareholders of Domaine Power Holdings Limited
(Incorporated in the Cayman Islands with limited liability)
致域能控股有限公司股东
（于开曼群岛注册成立的有限公司）
AUDITOR’S RESPONSIBILITIES FOR THE AUDIT
OF THE CONSOLIDATED FINANCIAL STATEMENTS
(Continued)
• Plan and perform the group audit to obtain suficient apropriate
audit evidence regarding the financial information of the entities or
busines units within the Group as a basis for forming an opinion on the
consolidated financial statements. We are responsible for the direction,
supervision and review of the audit work performed for purposes of the
group audit. We remain solely responsible for our audit opinion.
We comunicate with the Audit Comite regarding, among other maters,
the planed scope and timing of the audit and significant audit findings,
including any significant deficiencies in internal control that we identify during
our audit.
We also provide the Audit Comite with a statement that we have complied
with relevant ethical requirements regarding independence and to comunicate
with them al relationships and other maters that may reasonably be thought
to bear on our independence, and where aplicable, actions taken to eliminate
threats or safeguards aplied.
From the maters comunicated with the Audit Comite, we determine
those maters that were of most significance in the audit of the consolidated
financial statements of the curent period and are therefore the key audit
maters. We describe these maters in our auditor’s report unles law or
regulation precludes public disclosure about the mater or when, in extremely
rare circumstances, we determine that a mater should not be comunicated
in our report because the adverse consequences of doing so would reasonably be
expected to outweigh the public interest benefits of such comunication.
The engagement partner on the audit resulting in this independent auditor’s
report is Lin, Yang.
Ernst & Young
Certified Public Acountants
Hong Kong
26 June 2025
核数师就审计综合财务报表承担的责任（续）
- ，以就 贵集团内各实
体或业务单位的财务信息获取充足适当的
审计凭证，作为对综合财务报表发表意见之
基础。我们负责就集团审计所进行审计工作
的方向、监督及审阅。我们为审计意见承担
全部责任。
除其他事项外，我们与审核委员会沟通了计划的
审计范围、时间安排、重大审计发现等，包括我
们在审计中识别出内部控制的任何重大缺陷。
我们还向审核委员会提交声明，说明我们已符合
有关独立性的相关道德要求，并与他们沟通有可
能合理地被认为会影响我们独立性的所有关系和
其他事项，以及在适用的情况下，为消除威胁而
采取的行动或所应用的防范措施。
从与审核委员会沟通的事项中，我们确定哪些事
项对本期间综合财务报表的审计最为重要，因而
构成关键审计事项。我们在核数师报告中描述这
些事项，除非法律法规不允许公开披露该事项，
或在极端罕见的情况下，如果合理预期在我们报
告中沟通某事项造成的负面后果超过产生的公众
利益，我们决定不应在报告中沟通该事项。
出具本独立核数师报告的审计项目合伙人是
林扬。
安永会计师事务所
执业会计师
香港
2025年6月26日
| 2025 | 2024 | |||
|---|---|---|---|---|
| 2025年 | 2024年 | |||
| Notes | HK$’000 | HK$’000 | ||
| 附注 | 千港元 | 千港元 | ||
| 185,477 | 226,754 | |||
| (183,572) | (223,734) | |||
| 1,905 | 3,020 | |||
| 1,109 | 686 | |||
| (1,546) | (2,716) | |||
| (16,569) | (18,182) | |||
| – | (651) | |||
| 6,749 | 77 | |||
| (58) | (57) | |||
| (8,410) | (17,823) | |||
| (46) | (64) | |||
| (8,456) | (17,887) | |||
| (437) | (879) | |||
| (437) | (879) | |||
| (8,893) | (18,766) | |||
| (8,297) | (17,724) | |||
| (159) | (163) | |||
| (8,456) | (17,887) | |||
| (8,734) | (18,603) | |||
| (159) | (163) | |||
| (8,893) | (18,766) | |||
| HK$(0.05) | HK$(0.10) | |||
| (0.05)港元 | (0.10)港元 |
域能控股有限公司
二零二五年度报告
CONSOLIDATED STATEMENT OF PROFIT OR LOS AND OTHER COMPREHENSIVE INCOME
综合损益及其他全面收益表
For the year ended 31 March 2025
截至2025年3月31日止年度
R
C
G
O
S
A
I
O
F
L
I
L
O
O
O
T
L
O
N
T
O
N
L
—
| 2025 | 2024 | |||
|---|---|---|---|---|
| 2025年 | 2024年 | |||
| Notes | HK$’000 | HK$’000 | ||
| 附注 | 千港元 | 千港元 | ||
| 215 | ||||
| 724 | ||||
| 1,565 | ||||
| 19,481 | ||||
| 130 | ||||
| 22,115 | ||||
| 12,434 | ||||
| 10,835 | ||||
| 794 | ||||
| 36,280 | ||||
| 60,343 | ||||
| 6,636 | ||||
| 739 | ||||
| 355 | ||||
| 7,730 | ||||
| 52,613 | ||||
| 857 | ||||
| 106 | ||||
| 963 | ||||
| 73,765 | ||||
Domaine Power Holdings Limited
2025 Anual Report 102
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
综合财务状况表
As at 31 March 2025
于2025年3月31日
N
P
T
C
I
T
C
T
T
N
N
L
T
N
| 2025 | 2024 | |||
|---|---|---|---|---|
| 2025年 | 2024年 | |||
| Notes | HK$’000 | HK$’000 | ||
| 附注 | 千港元 | 千港元 | ||
| 863 | ||||
| 72,902 | ||||
| 73,765 | ||||
| – | ||||
| 73,765 | ||||
域能控股有限公司
二零二五年度报告
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
综合财务状况表
As at 31 March 2025
于2025年3月31日
E
I
So Shu FaiTom Xie
苏树辉谢祺祥
DirectorDirector
董事董事
| Attributable to owners of the Company | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 本公司拥有人应占 | |||||||||||||||
| Issued capital | Share premium | Statutory surplus reserve | Merger reserve | Capital surplus | Employee share-based compensation reserve | Exchange fluctuation reserve | Accumulated losses | Sub-total | Non- controlling interests | Total equity | |||||
| 已发行 股本 | 股份溢价 | 法定盈余 储备 | 合并储备 | 资本盈余 | 雇员股份 补偿储备 | 外汇波动 储备 | 累计亏损 | 小计 | 非控股 权益 | 权益总额 | |||||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | |||||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | |||||
| (note 23) | (note 24) | (note 24) | (note 24) | (note 24) | |||||||||||
| （附注23） | （附注24） | （附注24） | （附注24） | （附注24） | |||||||||||
| 863 | 122,787* | 7,946* | 1,665* | 105,366* | 9* | (4,697)* | (152,574)* | 81,365 | 1,973 | 83,338 |
|---|---|---|---|---|---|---|---|---|---|---|
| – | – | – | – | – | – | – | (8,297) | (8,297) | (159) | (8,456) |
| – | – | – | – | – | – | (437) | – | (437) | – | (437) |
| – | – | – | – | – | – | (437) | (8,297) | (8,734) | (159) | (8,893) |
| – | – | – | (193) | – | – | – | – | (193) | (1,814) | (2,007) |
| – | – | – | – | – | 1,327 | – | – | 1,327 | – | 1,327 |
| 863 | 122,787* | 7,946* | 1,472* | 105,366* | 1,336* | (5,134) | (160,871)* | 73,765 | – | 73,765 |
Domaine Power Holdings Limited
2025 Anual Report 104
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
综合权益变动表
For the year ended 31 March 2025
截至2025年3月31日止年度
As at 31 March 2023于2023年3月31日863122,7877,9461,665105,366–(3,818)(134,850)99,9592,136102,095
Los for the year年内亏损–(17,724)(17,724)(163)(17,887)
Other comprehensive los for
the year:
年内其他全面亏损：
Exchange diferences on
translation of foreign
operations
换算国外业务产生
的汇兑差额
–(879)–(879)–(879)
Total comprehensive los for
the year
年内全面亏损总额
–(879)(17,724)(18,603)(163)(18,766)
Employe share-based compensation
benefits
雇员股份补偿福利
–9–9–9
As at 31 March 2024 and
1 April 2024
于2024年3月31日及
2024年4月1日
Los for the year年内亏损
Other comprehensive los for
the year:
年内其他全面亏损：
Exchange diferences on
translation of foreign
operations
换算国外业务产生
的汇兑差额
Total comprehensive los for
the year
年内全面亏损总额
Acquisition of non-controling
interests
收购非控股权益
Employe share-based compensation
benefits
雇员股份补偿福利
As at 31 March 2025于2025年3月31日
* These reserve acounts comprise the consolidated reserves of
HK$72,902,000 (2024: HK$80,502,000) in the consolidated statement
of financial position.
* 该等储备账包括综合财务状况表中的综
合储备72,902,000港元（2024年：80,502,000
港元）。
| 2025 | 2024 | |||
|---|---|---|---|---|
| 2025年 | 2024年 | |||
| Notes | HK$’000 | HK$’000 | ||
| 附注 | 千港元 | 千港元 | ||
| (8,410) | ||||
| 58 | ||||
| (1,032) | ||||
| – | ||||
| 715 | ||||
| 744 | ||||
| – | ||||
| – | ||||
| – | ||||
| (6,600) | ||||
| 1,327 | ||||
| (13,198) | ||||
| 523 | ||||
| 102 | ||||
| 472 | ||||
| (842) | ||||
| (12,943) | ||||
| (58) | ||||
| (45) | ||||
| (13,046) | ||||
域能控股有限公司
二零二五年度报告
CONSOLIDATED STATEMENT OF CASH FLOWS
综合现金流量表
For the year ended 31 March 2025
截至2025年3月31日止年度
L
A
| 2025 | 2024 | |||
|---|---|---|---|---|
| 2025年 | 2024年 | |||
| Notes | HK$’000 | HK$’000 | ||
| 附注 | 千港元 | 千港元 | ||
| 1,032 | ||||
| 13,875 | ||||
| – | ||||
| (207) | ||||
| 14,700 | ||||
| (814) | ||||
| 58 | ||||
| (756) | ||||
| 898 | ||||
| 36,394 | ||||
| (1,012) | ||||
| 36,280 | ||||
Domaine Power Holdings Limited
2025 Anual Report 106
CONSOLIDATED STATEMENT OF CASH FLOWS
综合现金流量表
For the year ended 31 March 2025
截至2025年3月31日止年度
C
I
P
P
N
C
P
I
N
N
C
C
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
1. CORPORATE AND GROUP INFORMATION
Domaine Power Holdings Limited (formerly known as Hifod Group
Holdings Co., Limited) (the “Company”) was incorporated as an
exempted company with limited liability in the Cayman Islands on 6
June 2014. The registered ofice adres of the Company is located at
Windward 3, Regata Ofice Park, PO Box 1350, Grand Cayman, KY1-
1108, Cayman Islands and its principal place of busines is Unit 2203A,
22/F, Wu Chung House, 213 Quen’s Road East, Wan Chai, Hong
Kong. The shares of the Company have ben listed on the Main Board
of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”)
since 11 March 2015 (the “Listing”).
During the year ended 31 March 2025, the Company and its subsidiaries
(colectively the “Group”) were principaly involved in the manufacture
and sale of jewelery products, and the trading of precious metals and raw
jewelery materials to customers in Hong Kong and Chinese Mainland.
In the opinion of the directors, the imediate holding company of the
Company is Perfect Gain Group Limited, which was incorporated in the
British Virgin Islands, and the ultimate controling shareholder is Dr. So
Shu Fai.
1.
公司及集团资料
域能控股有限公司（前称为海福德集团控股
有限公司）（「本公司」）于2014年6月6日在开
曼群岛注册成立为获豁免有限公司。本公
司的注册办事处地址为Windward 3, Regata
Ofice Park, PO Box 1350, Grand Cayman, KY1-
1108, Cayman Islands，而其主要营业地点为香
港湾仔皇后大道东213号胡忠大厦22楼2203A
室。本公司股份已自2015年3月11日起于香
港联合交易所有限公司（「联交所」）主板上市
（「上市」）。
于截至2025年3月31日止年度，本公司及其
附属公司（统称「本集团」）主要从事为香港及
中国大陆客户制造及销售珠宝产品以及贵
金属及珠宝原材料贸易。
董事认为，本公司的直属控股公司为于英
属维尔京群岛注册成立的精益集团有限公
司，而其最终控股东为苏树辉博士。
| Percentage of equity attributable to the Company | |||||||
|---|---|---|---|---|---|---|---|
| 本公司应占股权 百分比 | |||||||
| Name | Place of incorporation/ registration and business | Issued ordinary share capital/registered capital | Direct | Indirect | Principal activities | ||
| 名称 | 注册成立╱注册 及经营地点 | 已发行普通股 股本╱注册股本 | 直接 | 间接 | 主要业务 | ||
Domaine Power Holdings Limited
2025 Anual Report 108
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
1.
公司及集团资料（续）
关于附属公司的资料
于2025年3月31日，本公司主要附属公司详
情如下：
* 该等附属公司根据中国法律注册为外商独
资企业。
1. CORPORATE AND GROUP INFORMATION (Continued)
Information about subsidiaries
Particulars of the Company’s principal subsidiaries as at 31 March 2025
are as folows:
KTL Jewelery Holdings Group LimitedBritish Virgin IslandsHK$1,950,009100–Investment holding
三和珠宝控股集团有限公司英属维尔京群岛1,950,009港元投资控股
KTL Management Limited
三和管理有限公司
Hong Kong
香港
HK$10,000
10,000港元
–100Provision of management services to intra-group
companies
向集团内公司提供管理服务
K.T.L. Development Co., Limited
三和展贸有限公司
Hong Kong
香港
HK$10,000
10,000港元
–100Investment holding and provision of car rental
service to inter-group companies
投资控股及向集团内公司提供汽车租赁
服务
KTL (Guangzhou) Jewelery Limited*PRC/Chinese MainlandHK$10,000,000–100Manufacture of jewelery
雅和（广州）首饰有限公司*中国╱中国大陆10,000,000港元珠宝制造
Guangzhou KTL Jewelery Limited*PRC/Chinese MainlandHK$10,000,000–100Manufacture and trading of jewelery
广州市卡缔尔首饰有限公司*中国╱中国大陆10,000,000港元珠宝制造及贸易
KTL Jewelery Trading Limited
(“KTL Trading”)
三和珠宝贸易有限公司
（「三和珠宝贸易」）
Hong Kong
香港
HK$10,000
10,000港元
–100Manufacture and trading of jewelery products,
precious metals and raw jewelery materials and
investment holding
珠宝产品、贵金属、珠宝原材料制造及贸
易以及投资控股
* These subsidiaries are registered as wholy foreign-owned enterprises under
PRC law.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
1.
公司及集团资料（续）
关于附属公司的资料（续）
上表列示本公司之附属公司，而董事认为，
该等附属公司对年度业绩产生重大影响或
构成本集团资产净值之主要部分。董事认
为，详列其他附属公司之详情将会引致内容
过于冗长。
2.
会计政策
2.1 编制基准
该等财务报表乃根据香港会计师公会
颁布的香港财务报告准则会计准则
（包括所有香港财务报告准则、香港会
计准则（「香港会计准则」）及诠释）及香
港公司条例的披露规定编制。该等财
务报表乃根据历史成本惯例编制，惟
按公允值计入损益的金融资产已按公
允值计量除外。该等财务报表以港元
（「港元」）呈列，除另有指明外，所有
数值均四舍五入至最接近千位数。
综合基准
综合财务报表包括本公司及其附属公
司截至2025年3月31日止年度的财务
报表。附属公司指本公司直接或间接
控制的实体（包括结构化实体）。当本
集团因为参与被投资方的业务而承担
可变回报的风险或享有可变回报的权
利，并有能力透过其对该被投资方的
权力（即赋予本集团现有能力指示被
投资方相关活动的既有权利）影响该
等回报时，即取得控制权。
一般而言会假定拥有过半数投票权
即为拥有控制权。倘本公司拥有少于
被投资方过半数投票权或类似权利，
则本集团于评估是否对被投资方拥有
权力时会考虑一切相关事实及情况，
包括：
(a) 与被投资方其他投票持有人的合
约安排；
(b) 其他合约安排所产生的权利；及
(c) 本集团的投票权及潜在投票权。
1. CORPORATE AND GROUP INFORMATION (Continued)
Information about subsidiaries (Continued)
The above table lists the subsidiaries of the Company, which in the
opinion of the directors, principaly afected the results for the year or
formed a substantial portion of the net asets of the Group. To give
details of other subsidiaries would, in the opinion of the directors, result
in particulars of excesive length.
2. ACOUNTING POLICIES
2.1 Basis of preparation
These financial statements have ben prepared in acordance
with HKFRS Acounting Standards (which include al Hong
Kong Financial Reporting Standards, Hong Kong Acounting
Standards (“HKASs”) and Interpretations) as isued by the Hong
Kong Institute of Certified Public Acountants and the disclosure
requirements of the Hong Kong Companies Ordinance. They
have ben prepared under the historical cost convention, except
for financial asets at fair value through profit or los which
have ben measured at fair value. These financial statements
are presented in Hong Kong dolars (“HK$”) and al values are
rounded to the nearest thousand except when otherwise indicated.
Basis of consolidation
The consolidated financial statements include the financial
statements of the Company and its subsidiaries for the year ended
31 March 2025. A subsidiary is an entity (including a structured
entity), directly or indirectly, controled by the Company. Control
is achieved when the Group is exposed, or has rights, to variable
returns from its involvement with the investe and has the ability
to afect those returns through its power over the investe (i.e.,
existing rights that give the Group the curent ability to direct
the relevant activities of the investe).
Generaly, there is a presumption that a majority of voting rights
results in control. When the Company has les than a majority of
the voting or similar rights of an investe, the Group considers al
relevant facts and circumstances in asesing whether it has power
over an investe, including:
(a) the contractual arangement with the other vote holders of
the investe;
(b) rights arising from other contractual arangements; and
(c) the Group’s voting rights and potential voting rights.
Domaine Power Holdings Limited
2025 Anual Report 110
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.1 编制基准（续）
综合基准（续）
附属公司的财务报表乃按与本公司相
同的报告期间采用一致的会计政策编
制。附属公司的业绩自本集团取得控
制权之日起综合入账，并继续综合入
账直至失去控制权之日为止。
损益及其他全面收益的各个组成部分
归属于本公司母公司拥有人及非控股
权益，即使此举会导致非控股权益有
亏绌结余。所有关本集团成员公司
间交易的集团内公司间资产及负债、
权益、收入、开支及现金流量于综合
入账时全数抵销。
倘有事实及情况显示上述控制权三个
要素当中一个或以上出现变动，则本
集团会重新评估其是否仍控制被投资
方。附属公司所有权益的变动（并无
失去控制权）作为权益交易入账。
倘本集团失去对附属公司的控制权，
则其终止确认相关资产及负债、任何
非控股权益及汇率变动储备；及确认
所保留任何投资的公允值及损益中任
何因此产生的盈余或亏绌。先前于其
他全面收益确认的本集团应占组成部
分按犹如本集团直接出售相关资产或
负债而原应采用的相同基准，重新分
类至损益或累计亏损（如适用）。
2. ACOUNTING POLICIES (Continued)
2.1 Basis of preparation (Continued)
Basis of consolidation (Continued)
The financial statements of the subsidiaries are prepared for
the same reporting period as the Company, using consistent
acounting policies. The results of subsidiaries are consolidated
from the date on which the Group obtains control, and continue
to be consolidated until the date that such control ceases.
Profit or los and each component of other comprehensive income
are atributed to the owners of the parent of the Company and
to the non-controling interests, even if this results in the non-
controling interests having a deficit balance. Al intra-group
asets and liabilities, equity, income, expenses and cash flows
relating to transactions betwen members of the Group are
eliminated in ful on consolidation.
The Group reaseses whether or not it controls an investe if facts
and circumstances indicate that there are changes to one or more
of the thre elements of control described above. A change in the
ownership interest of a subsidiary, without a los of control, is
acounted for as an equity transaction.
If the Group loses control over a subsidiary, it derecognises the
related asets, liabilities, any non-controling interest and the
exchange fluctuation reserve; and recognises the fair value of any
investment retained and any resulting surplus or deficit in profit
or los. The Group’s share of components previously recognised
in other comprehensive income is reclasified to profit or los or
acumulated loses, as apropriate, on the same basis as would be
required if the Group has directly disposed of the related asets or
liabilities.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.2 会计政策及披露之变动
本集团在本年度财务报表中首次采
用以下经修订的香港财务报告准则
会计准则。
香港财务报告准则
第16号修订本
出售及租回中的租赁
负债
香港会计准则第1号
修订本
将负债分类为流动或
非流动（「2020年
修订本」）
香港会计准则第1号
修订本
具契诺的非流动负债
（「2022年修订本」）
香港会计准则第7号
及香港财务报告
准则第7号修订本
供应商融资安排
经修订香港财务报告准则会计准则的
性质及影响如下：
(a) 香港财务报告准则第16号修订本
订明卖方—承租人于计量售后回
租交易中产生的租赁负债时所采
用的规定，以确保卖方—承租人
不确认与其保留的使用权有关的
任何损益。由于本集团自香港财
务报告准则第16号之首次应用日
期起并无发生不取决于某一指数
或利率之浮动租赁付款的售后租
回交易，故该等修订本并无对本
集团的财务状况或表现造成任何
影响。
(b) 2020年修订本澄清将负债分类为
流动或非流动的规定，包括延迟
清偿权的含义以及延迟清偿权必
须在报告期末存在。负债分类不
受实体将行使其延迟清偿权的可
能性影响。该等修订本亦澄清负
债可以其自身权益工具结付，且
仅当可转换负债的转换选择权本
身作为权益工具入账时，负债的
条款始不会影响其分类。2022年
修订本进一步澄清，在贷款安排
产生的负债契约中，只有实体必
须在报告日期或之前遵守的契约
才会影响该负债分类为流动或非
流动。实体须于报告期后12个月
内遵守未来契诺的情况下就非流
动负债作出额外披露。
2. ACOUNTING POLICIES (Continued)
2.2 Changes in acounting policies and disclosures
The Group has adopted the folowing revised HKFRS Acounting
Standards for the first time for the curent year’s financial
statements.
Amendments to HKFRS 16Lease Liability in a Sale and
Leaseback
Amendments to HKAS 1Clasification of Liabilities as
Curent or Non-curent
(the “2020 Amendments”)
Amendments to HKAS 1Non-curent Liabilities with
Covenants (the “2022
Amendments”)
Amendments to HKAS 7 and
HKFRS 7
Suplier Finance Arangements
The nature and the impact of the revised HKFRS Acounting
Standards are described below:
(a) Amendments to HKFRS 16 specify the requirements
that a seler-lese uses in measuring the lease liability
arising in a sale and leaseback transaction to ensure the
seler-lese does not recognise any amount of the gain
or los that relates to the right of use it retains. Since the
Group has no sale and leaseback transactions with variable
lease payments that do not depend on an index or a rate
ocuring from the date of initial aplication of HKFRS
16, the amendments did not have any impact on the
financial position or performance of the Group.
(b) The 2020 Amendments clarify the requirements for
clasifying liabilities as curent or non-curent, including
what is meant by a right to defer setlement and that a
right to defer must exist at the end of the reporting period.
Clasification of a liability is unafected by the likelihod
that the entity wil exercise its right to defer setlement.
The amendments also clarify that a liability can be setled
in its own equity instruments, and that only if a conversion
option in a convertible liability is itself acounted for as
an equity instrument would the terms of a liability not
impact its clasification. The 2022 Amendments further
clarify that, among covenants of a liability arising from
a loan arangement, only those with which an entity
must comply on or before the reporting date afect the
clasification of that liability as curent or non-curent.
Aditional disclosures are required for non-curent
liabilities that are subject to the entity complying with
future covenants within 12 months after the reporting
period.
Domaine Power Holdings Limited
2025 Anual Report 112
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.2 会计政策及披露之变动（续）
(b) （续）
本集团已重新评估其于2023年及
2024年4月1日之负债的条款及条
件，并认为其负债的流动或非流
动分类于首次应用该等修订本后
保持不变。因此，该等修订本并
无对本集团的财务状况或表现造
成任何影响。
(c) 香港会计准则第7号及香港财务报
告准则第7号修订本澄清供应商
融资安排的特征，并要求对该等
安排作出额外披露。该等修订本
的披露规定旨在协助财务报表使
用者了解供应商融资安排对实体
负债、现金流量及流动资金风险
敞口的影响。由于本集团并无供
应商融资安排，故该等修订本并
无对综合财务报表造成任何影响。
2.3 已颁布但尚未生效的香港财务报告
准则会计准则
本集团于该等财务报表中并无应用以
下已颁布但尚未生效的新订及经修订
香港财务报告准则会计准则。本集团拟
于该等新订及经修订香港财务报告准
则会计准则生效后加以应用（如适用）。
香港财务报告准则
第18号
财务报表的呈列及披露
香港财务报告准则
第19号
缺乏公众问责性的附属
公司：披露
香港财务报告准则
第9号及香港财务报
告准则第7号修订本
金融工具的分类及
计量的修订
香港财务报告准则
第10号及香港会计
准则第28号修订本
投资者与其联营公司或
合营公司之间的资产
出售或注资
香港会计准则
第21号修订本
缺乏可兑换性
香港财务报告准则
会计准则年度
改进 — 第11卷
香港财务报告准则第1号、
香港财务报告准则
第7号、香港财务报告
准则第9号、香港财务
报告准则第10号及
香港会计准则第7号
修订本
于2025年1月1日或之后开始的年度
期间生效
于2026年1月1日或之后开始的年度
期间生效
于2027年1月1日或之后开始的年度╱
报告期间生效
强制生效日期尚未厘定，但可供采纳
2. ACOUNTING POLICIES (Continued)
2.2 Changes in acounting policies and disclosures (Continued)
(b) (Continued)
The Group has reasesed the terms and conditions of its
liabilities as at 1 April 2023 and 2024 and concluded
that the clasification of its liabilities as curent or non-
curent remained unchanged upon initial aplication of the
amendments. Acordingly, the amendments did not have
any impact on the financial position or performance of the
Group.
(c) Amendments to HKAS 7 and HKFRS 7 clarify the
characteristics of suplier finance arangements and
require aditional disclosure of such arangements. The
disclosure requirements in the amendments are intended
to asist users of financial statements in understanding
the efects of suplier finance arangements on an entity’s
liabilities, cash flows and exposure to liquidity risk. As the
Group does not have suplier finance arangements, the
amendments did not have any impact on the consolidated
financial statements.
2.3 Isued but not yet efective HKFRS Acounting Standards
The Group has not aplied the folowing new and revised
HKFRS Acounting Standards, that have ben isued but are not
yet efective, in these financial statements. The Group intends to
aply these new and revised HKFRS Acounting Standards, if
aplicable, when they become efective.
HKFRS 18Presentation and Disclosure in
Financial Statements
HKFRS 19Subsidiaries without Public
Acountability: Disclosures
Amendments to HKFRS 9
and HKFRS 7
Amendments to the
Clasification and
Measurement of Financial
Instruments
Amendments to HKFRS 10
and HKAS 28
Sale or Contribution of Asets
betwen an Investor and its
Asociate or Joint Venture
Amendments to HKAS 21Lack of Exchangeability
Anual Improvements to HKFRS
Acounting Standards —
Volume 11
Amendments to HKFRS
1, HKFRS 7, HKFRS 9,
HKFRS 10 and HKAS 7
Efective for anual periods begining on or after 1 January 2025
Efective for anual periods begining on or after 1 January 2026
Efective for anual/reporting periods begining on or after 1
January 2027
No mandatory efective date yet determined but available for
adoption
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.3 已颁布但尚未生效的香港财务报告
准则会计准则（续）
预计适用于本集团的香港财务报告准
则会计准则的进一步资料如下。
香港财务报告准则第18号取代香港会
计准则第1号财务报表呈列方式。尽
管香港会计准则第1号的多个章节已
被纳入而变动有限，香港财务报告准
则第18号就损益表内呈列方式引入新
规定，包括指定的总计及小计。实体
须将损益表内所有收益及开支分类为
以下五个类别之一：经营、投资、融
资、所得税及已终止经营业务，并呈
列两项新界定小计。其亦规定於单一
附注中披露管理层界定的绩效指标，
并对主要财务报表及附注中资料的组
合（合并及分类）和位置提出更严格的
要求。若干早前已纳入香港会计准则
第1号的规定移至香港会计准则第8号
会计政策、会计估计变更及差错，并
更名为香港会计准则第8号财务报表
的编制基准。由于颁布香港财务报告
准则第18号，对香港会计准则第7号现
金流量表、香港会计准则第33号每股
盈利及香港会计准则第34号中期财务
报告作出有限但广泛适用的修订。此
外，其他香港财务报告准则会计准则
亦有轻微的相应修订。香港财务报告
准则第18号及其他香港财务报告准则
会计准则的相应修订于二零二七年一
月一日或之后开始的年度期间生效，
须追溯应用，并可提早应用。本集团
现正分析新订规定并评估香港财务报
告准则第18号对综合财务报表的呈列
及披露的影响。
香港财务报告准则第19号允许合资
格实体选择应用经削减的披露规定，
同时仍应用其他香港财务报告准则会
计准则的确认、计量及呈列规定。为
符合资格，于报告期末，实体须为香
港财务报告准则第10号综合财务报表
所界定的附属公司，且毋须作出公共
问责，并须拥有一间编制符合香港财
务报告准则会计准则的合并财务报表
供公众使用的母公司（最终或中间公
司）。允许提早应用。由于本公司为上
市公司，并不符合资格选择应用香港
财务报告准则第19号。本公司若干附
属公司正考虑于其特定财务报表中应
用香港财务报告准则第19号。
2. ACOUNTING POLICIES (Continued)
2.3 Isued but not yet efective HKFRS Acounting Standards
(Continued)
Further information about those HKFRS Acounting Standards
that are expected to be aplicable to the Group is described
below.
HKFRS 18 replaces HKAS 1 Presentation of Financial Statements.
While a number of sections have ben brought forward from
HKAS 1 with limited changes, HKFRS 18 introduces new
requirements for presentation within the statement of profit or
los, including specified totals and subtotals. Entities are required
to clasify al income and expenses within the statement of
profit or los into one of the five categories: operating, investing,
financing, income taxes and discontinued operations and to
present two new defined subtotals. It also requires disclosures
about management-defined performance measures in a single
note and introduces enhanced requirements on the grouping
(agregation and disagregation) and the location of information
in both the primary financial statements and the notes. Some
requirements previously included in HKAS 1 are moved to
HKAS 8 Acounting Policies, Changes in Acounting Estimates
and Erors, which is renamed as HKAS 8 Basis of Preparation of
Financial Statements. As a consequence of the isuance of HKFRS
18, limited, but widely aplicable, amendments are made to
HKAS 7 Statement of Cash Flows, HKAS 33 Earnings per Share
and HKAS 34 Interim Financial Reporting. In adition, there are
minor consequential amendments to other HKFRS Acounting
Standards. HKFRS 18 and the consequential amendments to
other HKFRS Acounting Standards are efective for anual
periods begining on or after 1 January 2027 with earlier
aplication permited. Retrospective aplication is required. The
Group is curently analysing the new requirements and asesing
the impact of HKFRS 18 on the presentation and disclosure of
the consolidated financial statements.
HKFRS 19 alows eligible entities to elect to aply reduced
disclosure requirements while stil aplying the recognition,
measurement and presentation requirements in other HKFRS
Acounting Standards. To be eligible, at the end of the reporting
period, an entity must be a subsidiary as defined in HKFRS
10 Consolidated Financial Statements, canot have public
acountability and must have a parent (ultimate or intermediate)
that prepares consolidated financial statements available for
public use which comply with HKFRS Acounting Standards.
Earlier aplication is permited. As the Company is a listed
company, it is not eligible to elect to aply HKFRS 19. Some
of the Company’s subsidiaries are considering the aplication of
HKFRS 19 in their specified financial statements.
Domaine Power Holdings Limited
2025 Anual Report 114
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.3 已颁布但尚未生效的香港财务报告
准则会计准则（续）
香港财务报告准则第9号及香港财务
报告准则第7号修订本金融工具的分
类及计量的修订阐明终止确认金融资
产或金融负债的日期，并引入一项会
计政策选择，在符合特定条件的情况
下，终止确认于结算日前透过电子付
款系统结算的金融负债。该等修订厘
清如何评估具有环境、社会及管治以
及其他类似或然特征的金融资产的合
同现金流量特征。此外，该等修订厘
清具有无追索权特征的金融资产及合
同挂钩工具的分类规定。该等修订亦
包括指定以公允价值计量并计入其他
综合收益的权益工具投资及具有或然
特征的金融工具的额外披露。该等修
订须追溯应用，并于首次应用日期对
期初留存溢利（或权益的其他组成部
分）进行调整。过往期间毋须重列，
且仅可在不作出预知的情况下重列。
允许同时提早应用所有修订，或仅允
许提早应用与金融资产分类相关的修
订。该等修订预期不会对综合财务报
表产生任何重大影响。
香港财务报告准则第10号及香港会计
准则第28号修订本针对香港财务报告
准则第10号与香港会计准则第28号之
间有关投资者与其联营公司或合营公
司之间的资产出售或注资两者规定
的不一致性。该等修订规定，当资产
出售或注资构成一项业务时，须悉数
确认下游交易产生的收益或亏损。当
交易涉及不构成一项业务的资产时，
由该交易产生的收益或亏损于该投资
者的损益内确认，惟仅以不相关投资
者于该联营公司或合营公司的权益为
限。该等修订将于未来期间应用。香
港会计师公会已取消以往对香港财务
报告准则第10号及香港会计准则第28
号修订的强制生效日期。然而，该等
修订目前可供采纳。
2. ACOUNTING POLICIES (Continued)
2.3 Isued but not yet efective HKFRS Acounting Standards
(Continued)
Amendments to HKFRS 9 and HKFRS 7 Amendments to
the Clasification and Measurement of Financial Instruments
clarify the date on which a financial aset or financial liability
is derecognised and introduce an acounting policy option
to derecognise a financial liability that is setled through
an electronic payment system before the setlement date if
specified criteria are met. The amendments clarify how to
ases the contractual cash flow characteristics of financial asets
with environmental, social and governance and other similar
contingent features. Moreover, the amendments clarify the
requirements for clasifying financial asets with non-recourse
features and contractualy linked instruments. The amendments
also include aditional disclosures for investments in equity
instruments designated at fair value through other comprehensive
income and financial instruments with contingent features. The
amendments shal be aplied retrospectively with an adjustment
to opening retained profits (or other component of equity) at
the initial aplication date. Prior periods are not required to be
restated and can only be restated without the use of hindsight.
Earlier aplication of either al the amendments at the same time
or only the amendments related to the clasification of financial
asets is permited. The amendments are not expected to have any
significant impact on the consolidated financial statements.
Amendments to HKFRS 10 and HKAS 28 adres an
inconsistency betwen the requirements in HKFRS 10 and
in HKAS 28 in dealing with the sale or contribution of asets
betwen an investor and its asociate or joint venture. The
amendments require a ful recognition of a gain or los resulting
from a downstream transaction when the sale or contribution of
asets constitutes a busines. For a transaction involving asets
that do not constitute a busines, a gain or los resulting from the
transaction is recognised in the investor’s profit or los only to
the extent of the unrelated investor’s interest in that asociate or
joint venture. The amendments are to be aplied prospectively.
The previous mandatory efective date of amendments to HKFRS
10 and HKAS 28 was removed by the HKICPA. However, the
amendments are available for adoption now.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.3 已颁布但尚未生效的香港财务报告
准则会计准则（续）
香港会计准则第21号修订本订明一间
实体如何评估货币是否可兑换为另一
种货币及于缺乏可兑换性的情况下，
其于计量日期如何估计即期汇率。该
等修订要求披露资料，使财务报表使
用者了解货币不可兑换性的影响。该
等修订允许提前应用。当应用该等修
订时，一间实体不能重列比较资料。
初始应用该等修订的任何累积影响应
确认为留存溢利期初结余或权益单独
组成部分于初始应用日期（如适用）应
计累计汇兑差额的调整。该等修订预
期不会对本集团的财务报表产生任何
重大影响。
香港财务报告准则会计准则年度改
进—第11卷载列香港财务报告准则第
1号、香港财务报告准则第7号（及随
附实施香港财务报告准则第7号的指
引）、香港财务报告准则第9号、香港
财务报告准则第10号及香港会计准则
第7号修订本。预期适用于本集团的修
订本详情如下：
• 香港财务报告准则第7号金融工
具：披露：该等修订本已更新香
港财务报告准则第7号第B38段
及实施香港财务报告准则第7号
的指引第IG1、IG14及IG20B段的
若干措辞，以简化或与准则的其
他段落及╱或其他准则所用的概
念及术语达致一致。此外，该等
修订本澄清实施香港财务报告准
则第7号的指引未必说明香港财
务报告准则第7号参考段落的所
有规定，亦未必增设额外规定。
允许提早应用。预期该等修订本
不会对综合财务报表构成任何重
大影响。
• 香港财务报告准则第9号金融工
具：该等修订本澄清当承租人根
据香港财务报告准则第9号厘定
租赁负债已终止时，承租人须
应用香港财务报告准则第9号第
3.3.3段，并于损益中确认所产生
的收益或亏损。此外，该等修订
本已更新香港财务报告准则第9
号第5.1.3段及香港财务报告准则
第9号附录A的若干措辞，以消除
潜在混淆。允许提早应用。预期
该等修订本不会对综合财务报表
构成任何重大影响。
2. ACOUNTING POLICIES (Continued)
2.3 Isued but not yet efective HKFRS Acounting Standards
(Continued)
Amendments to HKAS 21 specify how an entity shal ases
whether a curency is exchangeable into another curency and
how it shal estimate a spot exchange rate at a measurement
date when exchangeability is lacking. The amendments require
disclosures of information that enable users of financial statements
to understand the impact of a curency not being exchangeable.
Earlier aplication is permited. When aplying the amendments,
an entity canot restate comparative information. Any cumulative
efect of initialy aplying the amendments shal be recognised
as an adjustment to the opening balance of retained profits or to
the cumulative amount of translation diferences acumulated in
a separate component of equity, where apropriate, at the date of
initial aplication. The amendments are not expected to have any
significant impact on the Group’s financial statements.
Anual Improvements to HKFRS Acounting Standards —
Volume 11 set out amendments to HKFRS 1, HKFRS 7 (and the
acompanying Guidance on implementing HKFRS 7), HKFRS
9, HKFRS 10 and HKAS 7. Details of the amendments that are
expected to be aplicable to the Group are as folows:
- : Disclosures: The
amendments have updated certain wording in paragraph
B38 of HKFRS 7 and paragraphs IG1, IG14 and IG20B
of the Guidance on implementing HKFRS 7 for the
purpose of simplification or achieving consistency with
other paragraphs in the standard and/or with the concepts
and terminology used in other standards. In adition, the
amendments clarify that the Guidance on implementing
HKFRS 7 does not necesarily ilustrate al the
requirements in the referenced paragraphs of HKFRS 7 nor
does it create aditional requirements. Earlier aplication
is permited. The amendments are not expected to have
any significant impact on the consolidated financial
statements.
- : The amendments clarify
that when a lese has determined that a lease liability
has ben extinguished in acordance with HKFRS 9, the
lese is required to aply paragraph 3.3.3 of HKFRS 9
and recognise any resulting gain or los in profit or los. In
adition, the amendments have updated certain wording in
paragraph 5.1.3 of HKFRS 9 and Apendix A of HKFRS
9 to remove potential confusion. Earlier aplication is
permited. The amendments are not expected to have any
significant impact on the consolidated financial statements.
Domaine Power Holdings Limited
2025 Anual Report 116
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2. ACOUNTING POLICIES (Continued)
2.3 Isued but not yet efective HKFRS Acounting Standards
(Continued)
- : The
amendments clarify that the relationship described in
paragraph B74 of HKFRS 10 is just one example of
various relationships that might exist betwen the investor
and other parties acting as de facto agents of the investor,
which removes the inconsistency with the requirement
in paragraph B73 of HKFRS 10. Earlier aplication is
permited. The amendments are not expected to have any
significant impact on the consolidated financial statements.
- : The amendments
replace the term “cost method” with “at cost” in
paragraph 37 of HKAS 7 folowing the prior deletion
of the definition of “cost method”. Earlier aplication is
permited. The amendments are not expected to have any
impact on the consolidated financial statements.
2.4 Material acounting policies
Fair value measurement
The Group measures its financial asets at fair value through
profit or los at fair value at the end of each reporting period. Fair
value is the price that would be received to sel an aset or paid
to transfer a liability in an orderly transaction betwen market
participants at the measurement date. The fair value measurement
is based on the presumption that the transaction to sel the aset
or transfer the liability takes place either in the principal market
for the aset or liability, or in the absence of a principal market,
in the most advantageous market for the aset or liability. The
principal or the most advantageous market must be acesible
by the Group. The fair value of an aset or a liability is measured
using the asumptions that market participants would use when
pricing the aset or liability, asuming that market participants
act in their economic best interest.
A fair value measurement of a non-financial aset takes into
acount a market participant’s ability to generate economic
benefits by using the aset in its highest and best use or by seling
it to another market participant that would use the aset in its
highest and best use.
The Group uses valuation techniques that are apropriate in
the circumstances and for which suficient data are available to
measure fair value, maximising the use of relevant observable
inputs and minimising the use of unobservable inputs.
2.
会计政策（续）
2.3 已颁布但尚未生效的香港财务报告
准则会计准则（续）
• 香港财务报告准则第10号综合财
务报表：该等修订本澄清香港财
务报告准则第10号第B74段所述
的关系仅为投资者与作为投资者
实际代理的其他各方之间可能存
在的各种关系的其中一个例子，
移除与香港财务报告准则第10号
第B73段的规定的不一致性。允
许提早应用。预期该等修订本不
会对综合财务报表构成任何重大
影响。
• 香港会计准则第7号现金流量
表：于先前删除「成本法」的定义
后，该等修订本于香港会计准则
第7号第37段以「按成本」一词取
代「成本法」。允许提早应用。预
期该等修订本不会对综合财务报
表构成任何影响。
2.4 重大会计政策
公允值计量
本集团于各报告期末按公允值计量其
按公允值计入损益的金融资产。公允
值为市场参与者于计量日期进行的有
序交易中出售资产所收取或转让负债
所支付的价格。公允值计量假设出售
资产或转让负债的交易于资产或负债
的主要市场或于资产或负债的最有利
市场（并无主要市场）进行。本集团必
须可于该主要或最有利市场进行交
易。资产或负债的公允值乃采用假设
市场参与者按其最佳经济利益行事
时，市场参与者为资产或负债定价时
所用的假设计量。
非金融资产的公允值计量计及市场参
与者透过使用其资产的最高及最佳用
途或透过将资产出售予将使用其最高
及最佳用途的另一名市场参与者而产
生经济利益的能力。
本集团采用在各情况下适当的估值技
术，而其有足够可用资料以计量公允
值，以尽量使用相关可观察输入数据
及尽量避免使用不可观察输入数据。
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
公允值计量（续）
于财务报表中计量或披露公允值的所
有资产及负债，均根据对公允值计量
整体而言属重大的最低层输入数据按
下述公允值层级进行分类：
第一级—基于相同资产或负债于活
跃市场的报价（未经调整）
第二级—基于估值技术，而该技术采
用对公允值计量而言属重
大的最低层输入数据可直
接或间接观察得到
第三级—基于估值技术，而该技术采
用对公允值计量而言属重
大的最低层输入数据不可
观察得到
就按经常基准于财务报表确认的资产
及负债而言，本集团于各报告期末按
对公允值计量整体而言属重大的最低
层输入数据重新评估分类，以厘定各
层级之间有否出现转移。
非金融资产减值
如有迹象显示出现减值，或须就资产
（不包括存货及金融资产）进行年度减
值测试，则估计资产的可收回金额。
资产的可收回金额为资产或现金产生
单位的使用价值与公允值减出售成
本的较高者，并就个别资产而厘定，
除非有关资产并无产生在很大程度上
独立于其他资产或资产组别的现金流
入，否则在此情况下，则就资产所属
的现金产生单位厘定可收回金额。
在测试现金产生单位减值时，倘公司
资产（如总部大楼）的账面值一部分能
够按合理一致的基础分配，则有关部
分会分配至个别现金产生单位或以其
他方式分配至最小的现金产生单位组。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Fair value measurement (Continued)
Al asets and liabilities for which fair value is measured or
disclosed in the financial statements are categorised within the
fair value hierarchy, described as folows, based on the lowest level
input that is significant to the fair value measurement as a whole:
Level 1—based on quoted prices (unadjusted) in active
markets for identical asets or liabilities
Level 2—based on valuation techniques for which the
lowest level input that is significant to the fair
value measurement is observable, either directly or
indirectly
Level 3—based on valuation techniques for which the lowest
level input that is significant to the fair value
measurement is unobservable
For asets and liabilities that are recognised in the financial
statements on a recuring basis, the Group determines whether
transfers have ocured betwen levels in the hierarchy by
reasesing categorisation (based on the lowest level input that is
significant to the fair value measurement as a whole) at the end of
each reporting period.
Impairment of non-financial asets
Where an indication of impairment exists, or when anual
impairment testing for an aset is required (other than inventories
and financial asets), the aset’s recoverable amount is estimated.
An aset’s recoverable amount is the higher of the aset’s or
cash-generating unit’s value in use and its fair value les costs
of disposal, and is determined for an individual aset, unles the
aset does not generate cash inflows that are largely independent
of those from other asets or groups of asets, in which case the
recoverable amount is determined for the cash-generating unit to
which the aset belongs.
In testing a cash-generating unit for impairment, a portion of the
carying amount of a corporate aset (e.g. a headquarters building)
is alocated to an individual cash-generating unit if it can be
alocated on a reasonable and consistent basis or, otherwise, to the
smalest group of cash-generating units.
Domaine Power Holdings Limited
2025 Anual Report 118
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
非金融资产减值（续）
减值亏损仅于资产账面值超过可收回
金额时予以确认。评估使用价值时，
估计未来现金流量按反映当期市场对
金钱时间值及该资产特定风险的评估
的税前贴现率贴现为现值。减值亏损
于产生期间自损益内与减值资产功能
一致的开支类别中扣除。
于各报告期末会评估是否有迹象显示
先前确认的减值亏损可能不再存在或
可能已有所减少。如出现有关迹象，
则会估计可收回金额。先前确认的资
产（商誉除外）减值亏损，仅于用以厘
定该资产可收回金额的估计有变时予
以拨回，但金额不得高于假设过往年
度并无就资产确认减值亏损而应已
厘定的账面值（已扣除任何折旧╱摊
销）。有关减值亏损拨回于产生期间计
入损益。
关联方
在下列情况下，一方被视为与本集团
有关联：
(a) 该方为某一人士或该人士直系亲
属，而该人士
(i) 对本集团有控制权或共同
控制权；
(i) 对本集团有重大影响力；
或
(i) 为本集团或本集团母公司
的主要管理人员成员；
或
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Impairment of non-financial asets (Continued)
An impairment los is recognised only if the carying amount of
an aset exceds its recoverable amount. In asesing value in use,
the estimated future cash flows are discounted to their present
value using a pre-tax discount rate that reflects curent market
asesments of the time value of money and the risks specific to
the aset. An impairment los is charged to profit or los in the
period in which it arises in those expense categories consistent
with the function of the impaired aset.
An asesment is made at the end of each reporting period as
to whether there is an indication that previously recognised
impairment loses may no longer exist or may have decreased. If
such an indication exists, the recoverable amount is estimated.
A previously recognised impairment los of an aset other than
godwil is reversed only if there has ben a change in the
estimates used to determine the recoverable amount of that aset,
but not to an amount higher than the carying amount that would
have ben determined (net of any depreciation/amortisation) had
no impairment los ben recognised for the aset in prior years. A
reversal of such an impairment los is credited to profit or los in
the period in which it arises.
Related parties
A party is considered to be related to the Group if:
(a) the party is a person or a close member of that person’s
family and that person
(i) has control or joint control over the Group;
(i) has significant influence over the Group; or
(i) is a member of the key management personel of
the Group or of a parent of the Group;
or
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
关联方（续）
(b) 倘符合下列任何条件，则该方为
实体：
(i) 该实体与本集团为同一集
团成员公司；
(i) 一间实体为另一实体（或另
一实体的母公司、附属公
司或同系附属公司）的联营
公司或合营公司；
(i) 该实体与本集团为同一第
三方的合营公司；
(iv) 一间实体为第三方实体的
合营公司，而另一实体则
为该第三方实体的联营
公司；
(v) 该实体为就本集团或与本
集团有关联的实体的雇员
利益而设立的退休后福利
计划；
(vi) 该实体受(a)项识别的人士
控制或共同控制；
(vi) (a)(i)项识别的人士对该实
体有重大影响力或为该实
体（或该实体的母公司）的
主要管理人员成员；及
(vi) 该实体或组成其中一部分
的集团任何成员公司向本
集团或本集团母公司提供
主要管理人员服务。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Related parties (Continued)
(b) the party is an entity where any of the folowing conditions
aplies:
(i) the entity and the Group are members of the same
group;
(i) one entity is an asociate or joint venture of the
other entity (or of a parent, subsidiary or felow
subsidiary of the other entity);
(i) the entity and the Group are joint ventures of the
same third party;
(iv) one entity is a joint venture of a third entity and the
other entity is an asociate of the third entity;
(v) the entity is a post-employment benefit plan for
the benefit of employes of either the Group or an
entity related to the Group;
(vi) the entity is controled or jointly controled by a
person identified in (a);
(vi) a person identified in (a)(i) has significant
influence over the entity or is a member of the key
management personel of the entity (or of a parent
of the entity); and
(vi) the entity, or any member of a group of which it is
a part, provides key management personel services
to the Group or to the parent of the Group.
Domaine Power Holdings Limited
2025 Anual Report 120
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
物业、厂房及设备
物业、厂房及设备按成本减累计折旧
及任何减值亏损列账。物业、厂房及
设备项目成本包括其购买价以及任何
使资产达致拟定用途的运作状态及地
点的直接应占成本。
物业、厂房及设备项目投入运作后产
生的支出（例如维修及保养费）一般于
产生期间自损益扣除。在符合确认条
件的情况下，重大检查的支出于资产
的账面值中拨充资本作为重置成本。
倘物业、厂房及设备的主要部分须分
阶段重置，则本集团将该等部分确认
为具特定可使用年期的个别资产，并
相应计提折旧。
折旧以直线法计算，按每项物业、厂
房及设备的估计可使用年期撇销其成
本至其剩余价值。就此而言，所使用
的主要年率如下：
租赁装修于租期内
家私及装置20%
办公设备及电脑20%至33%
汽车20%
当物业、厂房及设备项目各部分具有
不同可使用年期时，该项目的成本以
合理基准在各部分配，并对各部分
单独计提折旧。本公司至少于各财政
年度结算日审阅剩余价值、可使用年
期及折旧方法，并在适当情况下作出
调整。
物业、厂房及设备项目（包括首次确认
的任何主要部分）于出售时或于预期
使用或出售不会产生未来经济利益时
终止确认。于终止确认资产的年度在
损益内确认的任何出售或报废收益或
亏损，为有关资产的销售所得款项净
额与账面值之间的差额。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Property, plant and equipment
Property, plant and equipment are stated at cost les acumulated
depreciation and any impairment loses. The cost of an item of
property, plant and equipment comprises its purchase price and
any directly atributable costs of bringing the aset to its working
condition and location for its intended use.
Expenditure incured after items of property, plant and
equipment have ben put into operation, such as repairs and
maintenance, is normaly charged to profit or los in the period in
which it is incured. In situations where the recognition criteria
are satisfied, the expenditure for a major inspection is capitalised
in the carying amount of the aset as a replacement. Where
significant parts of property, plant and equipment are required
to be replaced at intervals, the Group recognises such parts as
individual asets with specific useful lives and depreciates them
acordingly.
Depreciation is calculated on the straight-line basis to write of
the cost of each item of property, plant and equipment to its
residual value over its estimated useful life. The principal anual
rates used for this purpose are as folows:
Leasehold improvementsOver the lease terms
Furniture and fixtures20%
Ofice equipment and computers20% to 33%
Motor vehicles20%
Where parts of an item of property, plant and equipment have
diferent useful lives, the cost of that item is alocated on a
reasonable basis among the parts and each part is depreciated
separately. Residual values, useful lives and depreciation methods
are reviewed, and adjusted if apropriate, at least at each financial
year end.
An item of property, plant and equipment including any
significant part initialy recognised is derecognised upon disposal
or when no future economic benefits are expected from its use or
disposal. Any gain or los on disposal or retirement recognised in
profit or los in the year the aset is derecognised is the diference
betwen the net sales proceds and the carying amount of the
relevant aset.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
无形资产
单独获得的无形资产在初始确认时按
成本计量。无形资产的可使用年期被
评估为有限的或不确定的。
可使用年期不确定的无形资产每年单
独或在现金产生单位层面进行减值测
试。此类无形资产不进行摊销。可使
用年期不确定的无形资产的可使用年
期每年都要进行审查，以确定不确定
年期的评估是否继续得到支持。如果
不是，可使用年期评估从无限期到有
限期的变化将按未来的基础进行核算。
租赁
本集团于合约开始时评估合约是否为
租赁或包含租赁。倘合约为换取代价
而附带权利可在一段时间内控制使用
已识别资产，则该合约为租赁或包含
租赁。
本集团作为承租人
本集团就所有租赁应用单一确认及计
量方法，惟短期租赁及低价值资产租
赁除外。本集团就作出租赁付款及使
用权资产（即使用相关资产的权利）确
认租赁负债。
(a) 使用权资产
使用权资产乃于租赁开始日期
（即相关资产可供使用之日）确
认。使用权资产按成本减任何累
计折旧及任何减值亏损计量，并
就重新计量任何租赁负债作出调
整。使用权资产成本包括于开始
日期或之前已确认租赁负债的金
额、已产生的初始直接成本及已
作出的租赁付款，扣减任何已收
租赁优惠。使用权资产按资产的
租期及估计可使用年期（以较短
者为准）以直线法计提折旧，情
况如下：
物业3年
倘于租期结束前租赁资产的所有
权转让予本集团或成本反映购买
权获行使，则折旧采用资产的估
计可使用年期计算。
本集团的使用权资产在综合财务
状况表分开披露。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Intangible asets
Intangible asets acquired separately are measured on initial
recognition at cost. The useful lives of intangible asets are
asesed to be either finite or indefinite.
Intangible asets with indefinite useful lives are tested for
impairment anualy either individualy or at the cash-generating
unit level. Such intangible asets are not amortised. The useful life
of an intangible aset with an indefinite life is reviewed anualy
to determine whether the indefinite life asesment continues to
be suportable. If not, the change in the useful life asesment
from indefinite to finite is acounted for on a prospective basis.
Leases
The Group aseses at contract inception whether a contract is, or
contains, a lease. A contract is, or contains, a lease if the contract
conveys the right to control the use of an identified aset for a
period of time in exchange for consideration.
Group as a lese
The Group aplies a single recognition and measurement
aproach for al leases, except for short-term leases and leases of
low-value asets. The Group recognises lease liabilities to make
lease payments and right-of-use asets representing the right to
use the underlying asets.
(a) Right-of-use asets
Right-of-use asets are recognised at the comencement
date of the lease (that is the date the underlying aset
is available for use). Right-of-use asets are measured
at cost, les any acumulated depreciation and any
impairment loses, and adjusted for any remeasurement
of lease liabilities. The cost of right-of-use asets includes
the amount of lease liabilities recognised, initial direct
costs incured, and lease payments made at or before the
comencement date les any lease incentives received.
Right-of-use asets are depreciated on a straight-line basis
over the shorter of the lease terms and the estimated useful
lives of the asets as folows:
Properties3 years
If ownership of the leased aset is transfered to the Group
by the end of the lease term or the cost reflects the exercise
of a purchase option, depreciation is calculated using the
estimated useful life of the aset.
The Group’s right-of-use asets are separately disclosed in
the consolidated statement of financial position.
Domaine Power Holdings Limited
2025 Anual Report 122
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
租赁（续）
本集团作为承租人（续）
(b) 租赁负债
租赁负债乃于租赁开始日期按租
期内作出的租赁付款现值确认。
租赁付款包括固定付款（包括实
质固定付款）减任何应收租赁优
惠、取决于指数或利率的可变租
赁付款以及预期在剩余价值担保
下支付的金额。租赁付款亦包括
本集团合理确定行使的购买选择
权的行使价及假设租赁条款反映
本集团行使终止租赁选择权时终
止租赁的罚金付款。并非取决于
指数或利率的可变租赁付款于触
发付款的事件或情况出现期间确
认为开支。
计算租赁付款现值时，由于租赁
中所隐含的利率不易确定，故本
集团使用于租赁开始日期的增量
借贷利率。于开始日期后，租赁
负债金额将为反映累计利息而增
加，并为所作出的租赁付款而减
少。此外，倘发生修订、租期变
动、租赁付款变动（例如指数或
利率变动导致未来租赁付款变
动）或购买相关资产的选择权评
估变动，则重新计量租赁负债的
账面值。
本集团的租赁负债于综合财务状
况表内单独披露。
(c) 短期租赁
本集团对停车场车位短期租赁
（即自开始日期起计租赁期为12
个月或以下且并不包含购买权的
租赁）应用确认短期租赁豁免。
短期租赁的租赁付款额在租赁期
内以直线法确认为费用。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Leases (Continued)
Group as a lese (Continued)
(b) Lease liabilities
Lease liabilities are recognised at the comencement date
of the lease at the present value of lease payments to be
made over the lease term. The lease payments include
fixed payments (including in-substance fixed payments)
les any lease incentives receivable, variable lease payments
that depend on an index or a rate, and amounts expected
to be paid under residual value guarantes. The lease
payments also include the exercise price of a purchase
option reasonably certain to be exercised by the Group and
payments of penalties for termination of a lease, if the lease
term reflects the Group exercising the option to terminate
the lease. The variable lease payments that do not depend
on an index or a rate are recognised as an expense in the
period in which the event or condition that trigers the
payment ocurs.
In calculating the present value of lease payments, the
Group uses its incremental borowing rate at the lease
comencement date because the interest rate implicit
in the lease is not readily determinable. After the
comencement date, the amount of lease liabilities is
increased to reflect the acretion of interest and reduced for
the lease payments made. In adition, the carying amount
of lease liabilities is remeasured if there is a modification, a
change in the lease term, a change in lease payments (e.g.,
a change to future lease payments resulting from a change
in an index or rate) or a change in asesment of an option
to purchase the underlying aset.
The Group’s lease liabilities are separately disclosed in the
consolidated statement of financial position.
(c) Short-term leases
The Group aplies the short-term lease recognition
exemption to its short-term leases of car park lots (that
is those leases that have a lease term of 12 months or
les from the comencement date and do not contain a
purchase option).
Lease payments on short-term leases are recognised as an
expense on a straight-line basis over the lease term.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
投资及其他金融资产
首次确认及计量
首次确认时，金融资产分类为其后按
摊销成本及按公允值计入损益计量。
首次确认时，金融资产分类取决于金
融资产的合约现金流量特点及本集团
管理该等资产的业务模式。除并无包
含重大融资组成部分或本集团已应用
可行权宜方法不就重大融资组成部分
的影响作出调整的贸易应收款项外，
本集团初步按公允值加上（倘金融资
产并非按公允值计入损益）交易成本
计量金融资产。并无包含重大融资组
成部分或本集团已应用可行权宜方法
的贸易应收款项根据下文「收益确认」
所载政策按香港财务报告准则第15号
项下厘定的交易价格计量。
为使金融资产按摊销成本或按公允值
计入其他全面收益分类及计量，其需
产生纯粹为支付本金及未偿还本金利
息（「纯粹为支付本金及利息」）的现金
流量。不论业务模式为何，现金流量
并非纯粹为支付本金及利息的金融资
产按公允值计入损益分类及计量。
本集团管理金融资产的业务模式指其
如何管理其金融资产以产生现金流
量。业务模式厘定现金流量是否来自
收回合约现金流量、出售金融资产或
同时来自两者。按摊销成本分类及计
量的金融资产按目标为持有金融资产
以收取合约现金流量的业务模式持
有，而按公允值计入其他全面收益分
类及计量的金融资产按目标为同时持
作收取合约现金流量及出售的业务模
式持有。并非按上述业务模式持有的
金融资产按公允值计入损益分类及
计量。
倘买卖金融资产需要在市场法规或惯
例通常规定的期限内交付资产，则于
交易日（即本集团承诺购买或出售资
产当日）确认。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Investments and other financial asets
Initial recognition and measurement
Financial asets are clasified, at initial recognition, as
subsequently measured at amortised cost and fair value through
profit or los.
The clasification of financial asets at initial recognition depends
on the financial aset’s contractual cash flow characteristics
and the Group’s busines model for managing them. With the
exception of trade receivables that do not contain a significant
financing component or for which the Group has aplied the
practical expedient of not adjusting the efect of a significant
financing component, the Group initialy measures a financial
aset at its fair value plus in the case of a financial aset not
at fair value through profit or los, transaction costs. Trade
receivables that do not contain a significant financing component
or for which the Group has aplied the practical expedient are
measured at the transaction price determined under HKFRS 15
in acordance with the policies set out for “Revenue recognition”
below.
In order for a financial aset to be clasified and measured at
amortised cost or fair value through other comprehensive income,
it neds to give rise to cash flows that are solely payments
of principal and interest (“SPI”) on the principal amount
outstanding. Financial asets with cash flows that are not SPI
are clasified and measured at fair value through profit or los,
irespective of the busines model.
The Group’s busines model for managing financial asets refers to
how it manages its financial asets in order to generate cash flows.
The busines model determines whether cash flows wil result
from colecting contractual cash flows, seling the financial asets,
or both. Financial asets clasified and measured at amortised
cost are held within a busines model with the objective to hold
financial asets in order to colect contractual cash flows, while
financial asets clasified and measured at fair value through
other comprehensive income are held within a busines model
with the objective of both holding to colect contractual cash
flows and seling. Financial asets which are not held within the
aforementioned busines models are clasified and measured at fair
value through profit or los.
Purchase or sales of financial asets that require delivery of
asets within the period generaly established by regulation or
convention in the marketplace are recognised on the trade date,
that is, the date that the Group comits to purchase or sel the
aset.
Domaine Power Holdings Limited
2025 Anual Report 124
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
投资及其他金融资产（续）
后续计量
金融资产的后续计量取决于以下分类：
按摊销成本计量的金融资产（债务工具）
按摊销成本计量的金融资产其后使用
实际利率法计量，并受减值影响。当
资产终止确认、修订或减值时，收益
及亏损于损益内确认。
按公允值计入损益的金融资产
按公允值计入损益的金融资产乃于财
务状况表按公允值列账，而公允值变
动净额则于损益内确认。
此类别包括本集团并无不可撤销地选
择按公允值计入其他全面收益分类的
股本投资。倘已确立付款权利，则股
本投资股息亦会于损益内确认为其他
收入。
终止确认金融资产
金融资产（或（如适用）一项金融资产的
一部分或一组同类金融资产的一部分）
主要在下列情况下终止确认（即从本
集团的综合财务状况表移除）：
• 自资产收取现金流量的权利已届
满；或
• 本集团已转让自资产收取现金流
量的权利，或已根据「转手」安排
承担在无重大延误的情况下将所
收取的现金流量全数支付予第三
方的责任；及(a)本集团已转让资
产的绝大部分风险及回报；或(b)
本集团并无转让或保留资产的绝
大部分风险及回报，但已转让资
产的控制权。
当本集团已转让自资产收取现金流量
的权利或已订立转手安排时，其会评
估是否保留资产所有权的风险及回报
与保留程度。倘本集团并无转让或保
留资产的绝大部分风险及回报，亦无
转让资产的控制权，则其将以本集团
持续参与程度为限继续确认已转让资
产。在该情况下，本集团亦确认相关
负债。已转让资产及相关负债乃按反
映本集团所保留权利及责任的基准
计量。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Investments and other financial asets (Continued)
Subsequent measurement
The subsequent measurement of financial asets depends on their
clasification as folows:
Financial asets at amortised cost (debt instruments)
Financial asets at amortised cost are subsequently measured
using the efective interest method and are subject to impairment.
Gains and loses are recognised in profit or los when the aset is
derecognised, modified or impaired.
Financial asets at fair value through profit or los
Financial asets at fair value through profit or los are caried in
the statement of financial position at fair value with net changes
in fair value recognised in profit or los.
This category includes equity investments which the Group had
not irevocably elected to clasify at fair value through other
comprehensive income. Dividends on equity investments are also
recognised as other income in profit or los when the right of
payment has ben established.
Derecognition of financial asets
A financial aset (or, where aplicable, a part of a financial
aset or part of a group of similar financial asets) is primarily
derecognised (i.e., removed from the Group’s consolidated
statement of financial position) when:
- ;
or
• the Group has transfered its rights to receive cash flows
from the aset or has asumed an obligation to pay the
received cash flows in ful without material delay to a
third party under a “pas-through” arangement; and
either (a) the Group has transfered substantialy al the
risks and rewards of the aset, or (b) the Group has neither
transfered nor retained substantialy al the risks and
rewards of the aset, but has transfered control of the aset.
When the Group has transfered its rights to receive cash flows
from an aset or has entered into a pas-through arangement,
it evaluates if, and to what extent, it has retained the risk and
rewards of ownership of the aset. When it has neither transfered
nor retained substantialy al the risks and rewards of the aset nor
transfered control of the aset, the Group continues to recognise
the transfered aset to the extent of the Group’s continuing
involvement. In that case, the Group also recognises an asociated
liability. The transfered aset and the asociated liability are
measured on a basis that reflects the rights and obligations that
the Group has retained.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
终止确认金融资产（续）
以已转让资产担保方式进行的持续参
与乃按资产原有账面值与本集团或须
偿还的最高代价金额的较低者计量。
金融资产减值
本集团就并非按公允值计入损益持有
的所有债务工具的预期信贷亏损（「预
期信贷亏损」）确认拨备。预期信贷亏
损乃基于根据合约到期的合约现金流
量与本集团预期收取的所有现金流量
之间的差额厘定，并以原实际利率的
近似值贴现。预期现金流量将包括出
售所持抵押品的现金流量或组成合约
条款的其他信贷提升措施。
一般方法
预期信贷亏损分两个阶段确认。就自
首次确认以来信贷风险并无显著增加
的信贷风险而言，预期信贷亏损为未
来12个月内可能发生违约事件而导致
的信贷亏损（12个月预期信贷亏损）计
提拨备。就自首次确认以来信贷风险
出现显著增加的该等信贷风险而言，
不论何时发生违约，于余下风险年期
内的预期信贷亏损均须计提亏损拨备
（全期预期信贷亏损）。
于各报告日期，本集团会评估金融工
具的信贷风险自首次确认以来是否显
著增加。进行评估时，本集团会比较
于报告日期就金融工具产生的违约风
险与于首次确认日期就金融工具产生
的违约风险，并会考虑合理及有理据
且毋须花费过度成本或精力即可获得
的资料，包括过往及前瞻性资料。倘
合约款项逾期超过30日，则本集团认
为信贷风险大幅上升。
倘合约付款已逾期90日，则本集团认
为金融资产违约。然而，在若干情况
下，倘内部或外部资料显示，在计及
本集团所持有的任何信贷提升措施
前，本集团不大可能全数收取未偿还
合约金额，则本集团亦可能认为金融
资产违约。倘无法合理预期收回合约
现金流量，则撇销金融资产。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Derecognition of financial asets (Continued)
Continuing involvement that takes the form of a guarante over
the transfered aset is measured at the lower of the original
carying amount of the aset and the maximum amount of
consideration that the Group could be required to repay.
Impairment of financial asets
The Group recognises an alowance for expected credit loses
(“ECLs”) for al debt instruments not held at fair value through
profit or los. ECLs are based on the diference betwen the
contractual cash flows due in acordance with the contract and al
the cash flows that the Group expects to receive, discounted at an
aproximation of the original efective interest rate. The expected
cash flows wil include cash flows from the sale of colateral held
or other credit enhancements that are integral to the contractual
terms.
General aproach
ECLs are recognised in two stages. For credit exposures for which
there has not ben a significant increase in credit risk since initial
recognition, ECLs are provided for credit loses that result from
default events that are posible within the next 12 months (a
12-month ECL). For those credit exposures for which there has
ben a significant increase in credit risk since initial recognition,
a los alowance is required for credit loses expected over the
remaining life of the exposure, irespective of the timing of the
default (a lifetime ECL).
At each reporting date, the Group aseses whether the credit risk
on a financial instrument has increased significantly since initial
recognition. When making the asesment, the Group compares
the risk of a default ocuring on the financial instrument as at
the reporting date with the risk of a default ocuring on the
financial instrument as at the date of initial recognition and
considers reasonable and suportable information that is available
without undue cost or efort, including historical and forward-
loking information. The Group considers that there has ben a
significant increase in credit risk when contractual payments are
more than 30 days past due.
The Group considers a financial aset to be in default when
contractual payments are 90 days past due. However, in certain
cases, the Group may also consider a financial aset to be in
default when internal or external information indicates that the
Group is unlikely to receive the outstanding contractual amounts
in ful before taking into acount any credit enhancements held
by the Group. A financial aset is writen of when there is no
reasonable expectation of recovering the contractual cash flows.
Domaine Power Holdings Limited
2025 Anual Report 126
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
金融资产减值（续）
一般方法（续）
按摊销成本计量的金融资产按一般方
法进行减值，并就计量预期信贷亏损
分类为下列阶段，惟应用下文所详述
简化方法的贸易应收款项除外。
第1阶段—金融工具的信贷风险自首
次确认以来并无显著增
加，其亏损拨备按等同12
个月预期信贷亏损的金额
计量
第2阶段—金融工具的信贷风险自首
次确认以来出现显著增加
（惟并非信贷减值的金融
资产），其亏损拨备按等同
全期预期信贷亏损的金额
计量
第3阶段—于报告日期出现信贷减值
的金融资产（惟并非购买
或产生信贷减值的金融资
产），其亏损拨备按等同全
期预期信贷亏损的金额计
量
简化方法
就并无包含重大融资组成部分或本集
团应用可行权宜方法不就重大融资组
成部分的影响作出调整的贸易应收款
项而言，本集团应用简化方法计算预
期信贷亏损。根据简化方法，本集团
不会追踪信贷风险变动，而是根据各
报告日期的全期预期信贷亏损确认亏
损拨备。
金融负债
首次确认及计量
首次确认时，金融负债均分类为按摊
销成本计量的金融负债。
该等金融负债乃初步按公允值确认
（扣除直接应占交易成本）。
本集团的金融负债包括贸易及其他应
付款项以及租赁负债。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Impairment of financial asets (Continued)
General aproach (Continued)
Financial asets at amortised cost are subject to impairment under
the general aproach and they are clasified within the folowing
stages for measurement of ECLs except for trade receivables which
aply the simplified aproach as detailed below.
Stage 1—Financial instruments for which credit risk has not
increased significantly since initial recognition
and for which the los alowance is measured at an
amount equal to 12-month ECLs
Stage 2—Financial instruments for which credit risk has
increased significantly since initial recognition but
that are not credit-impaired financial asets and for
which the los alowance is measured at an amount
equal to lifetime ECLs
Stage 3—Financial asets that are credit-impaired at the
reporting date (but that are not purchased or
originated credit- impaired) and for which the
los alowance is measured at an amount equal to
lifetime ECLs
Simplified aproach
For trade receivables that do not contain a significant financing
component or when the Group aplies the practical expedient
of not adjusting the efect of a significant financing component,
the Group aplies the simplified aproach in calculating ECLs.
Under the simplified aproach, the Group does not track changes
in credit risk, but instead recognises a los alowance based on
lifetime ECLs at each reporting date.
Financial liabilities
Initial recognition and measurement
Financial liabilities are al clasified, at initial recognition, as
financial liabilities at amortised cost.
These financial liabilities are recognised initialy at fair value and,
net of directly atributable transaction costs.
The Group’s financial liabilities include trade and other payables
and lease liabilities.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
金融负债（续）
后续计量
按摊销成本计量的金融负债（贸易及
其他应付款项）
首次确认后，贸易及其他应付款项其
后以实际利率法按摊销成本计量，除
非贴现影响不大，否则在此情况下，
其按成本列账。收益及亏损于负债终
止确认时在损益内确认，亦透过实际
利率摊销程序确认。
计算摊销成本时已计及任何收购折让
或溢价与为实际利率组成部分的费用
或成本。实际利率摊销计入损益内的
财务成本。
终止确认金融负债
倘金融负债项下的责任已解除或注
销，或届满，则终止确认该负债。
倘一项现有金融负债被来自同一贷款
人而条款大有不同的另一项金融负债
取代，或现有负债的条款大幅修改，
则该项置换或修改视作终止确认原有
负债及确认新负债，而各自账面值之
间的差额于损益内确认。
抵销金融工具
倘有现时可执行的法律权利以抵销已
确认金额及有意按净额基准偿付或同
时变现资产及偿付负债，则金融资产
及金融负债可予抵销，并于财务状况
表内呈报净额。
存货
存货按成本及可变现净值两者的较
低者列账。成本以先入先出法厘定，
且在制品及制成品的成本包括直接材
料、直接劳工及适当比例的开支。可
变现净值按估计售价减于完成及出售
时将产生的任何估计成本计算。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Financial liabilities (Continued)
Subsequent measurement
Financial liabilities at amortised cost (trade and other payables)
After initial recognition, trade and other payables are subsequently
measured at amortised cost, using the efective interest method
unles the efect of discounting would be imaterial, in which
case they are stated at cost. Gains and loses are recognised in
profit or los when the liabilities are derecognised as wel as
through the efective interest rate amortisation proces.
Amortised cost is calculated by taking into acount any discount
or premium on acquisition and fes or costs that are an integral
part of the efective interest rate. The efective interest rate
amortisation is included in finance costs in profit or los.
Derecognition of financial liabilities
A financial liability is derecognised when the obligation under
the liability is discharged or canceled, or expires.
When an existing financial liability is replaced by another from
the same lender on substantialy diferent terms, or the terms of
an existing liability are substantialy modified, such an exchange
or modification is treated as a derecognition of the original
liability and a recognition of a new liability, and the diference
betwen the respective carying amounts is recognised in profit or
los.
Ofseting of financial instruments
Financial asets and financial liabilities are ofset and the net
amount is reported in the statement of financial position if there
is a curently enforceable legal right to ofset the recognised
amounts and there is an intention to setle on a net basis, or to
realise the asets and setle the liabilities simultaneously.
Inventories
Inventories are stated at the lower of cost and net realisable value.
Cost is determined on the first-in, first-out basis and, in the case
of work in progres and finished gods, comprises direct materials,
direct labour and an apropriate proportion of overheads. Net
realisable value is based on estimated seling prices les any
estimated costs to be incured to completion and disposal.
Domaine Power Holdings Limited
2025 Anual Report 128
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
现金及现金等价物
综合财务状况表内现金及现金等价物
包括手头及银行现金，以及一般于三
个月内到期的短期高流动性存款；有
关存款可随时兑换成已知金额的现金
且价值变动极微，旨在支付短期现金
承担而持有。
就综合现金流量表而言，现金及现金
等价物包括手头及银行现金以及上文
所界定的短期存款（扣除可按要求偿
还并构成本集团现金管理组成部分的
银行透支）。
拨备
倘现有责任（法定或推定）因过往事件
而产生及可能需要有未来资源流出以
偿付责任，则确认拨备，前提为能可
靠估计有关责任金额。
倘本集团预计部分或全部拨备将获偿
还，则偿还款将确认为独立资产，惟
偿还款必须大致可予确定。与拨备有
关的开支经扣除任何偿还款后于综合
损益表呈列。
倘贴现的影响属重大，则就拨备确认
的金额为预期须用作偿付责任的未来
支出于报告期末的现值。因时间流逝
而产生的贴现值增加作为财务成本
计入损益。
所得税
所得税包括即期及递延税项。与于损
益以外确认项目相关的所得税于损益
以外在其他全面收益或直接在权益内
确认。
经考虑本集团经营所在国家现行的诠
释及惯例后，即期税项资产及负债根
据报告期末已实施或实质上已实施的
税率（及税法），按预期自税务当局退
回或支付予税务当局的金额计量。
对于资产及负债的税基与其用作财务
报告的账面值之间于报告期末的所有
暂时性差额，使用负债法计提递延税
项拨备。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Cash and cash equivalents
Cash and cash equivalents in the consolidated statement of
financial position comprise cash on hand and at banks, and short-
term highly liquid deposits with a maturity of generaly within
thre months that are readily convertible into known amounts of
cash, are subject to an insignificant risk of changes in value held
for the purpose of meting short-term cash comitments.
For the purpose of the consolidated statement of cash flows, cash
and cash equivalents comprise cash on hand and at banks, and
short-term deposits as defined above, les bank overdrafts which
are repayable on demand and form an integral part of the Group’s
cash management.
Provisions
A provision is recognised when a present obligation (legal
or constructive) has arisen as a result of a past event and it is
probable that a future outflow of resources wil be required to
setle the obligation, provided that a reliable estimate can be
made of the amount of the obligation.
When the Group expects some or al of a provision to be
reimbursed, the reimbursement is recognised as a separate aset,
but only when the reimbursement is virtualy certain. The
expense relating to a provision is presented in the consolidated
statement of profit or los net of any reimbursement.
When the efect of discounting is material, the amount recognised
for a provision is the present value at the end of the reporting
period of the future expenditures expected to be required to setle
the obligation. The increase in the discounted present value
amount arising from the pasage of time is included as finance
costs in profit or los.
Income tax
Income tax comprises curent and defered tax. Income tax
relating to items recognised outside profit or los is recognised
outside profit or los, either in other comprehensive income or
directly in equity.
Curent tax asets and liabilities are measured at the amount
expected to be recovered from or paid to the taxation authorities,
based on tax rates (and tax laws) that have ben enacted or
substantively enacted by the end of the reporting period, taking
into consideration interpretations and practices prevailing in the
countries in which the Group operates.
Defered tax is provided, using the liability method, on al
temporary diferences at the end of the reporting period betwen
the tax bases of asets and liabilities and their carying amounts
for financial reporting purposes.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
所得税（续）
递延税项负债乃就所有应课税暂时性
差额确认，惟下列情况除外：
• 倘递延税项负债乃因在一项并非
业务合并的交易中首次确认商誉
或资产或负债而产生，且于交易
时并不影响会计溢利或应课税损
益，亦不会产生同等应课税及可
抵扣暂时性差额；及
• 就与于附属公司及合营公司的投
资有关的应课税暂时性差额而
言，暂时性差额的拨回时间可予
控制，且该等暂时性差额于可见
未来可能不会拨回。
递延税项资产乃就所有可扣税暂时性
差额以及未动用税项抵免及任何未动
用税项亏损结转确认。递延税项资产
在可能有应课税溢利可用于抵销可扣
税暂时性差额以及未动用税项抵免及
未动用税项亏损结转的情况下确认，
惟下列情况除外：
• 倘与可扣税暂时性差额有关的递
延税项资产乃因在一项并非业务
合并的交易中首次确认资产或负
债而产生，且于交易时并不影响
会计溢利或应课税损益，亦不会
产生同等应课税及可抵扣暂时性
差额；及
• 就与于附属公司及合营公司的投
资有关的可扣税暂时性差额而
言，递延税项资产仅在暂时性差
额于可见未来可能不会拨回及可
能有应课税溢利可用于抵销暂时
性差额的情况下确认。
递延税项资产的账面值于各报告期末
予以审阅，并在不再可能有足够应课
税溢利可用以抵销全部或部分递延税
项资产的情况下予以扣减。未确认的
递延税项资产会于各报告期末重新评
估，并在可能有足够应课税溢利可用
以收回全部或部分递延税项资产的情
况下确认。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Income tax (Continued)
Defered tax liabilities are recognised for al taxable temporary
diferences, except:
• when the defered tax liability arises from the initial
recognition of godwil or an aset or liability in a
transaction that is not a busines combination and, at the
time of the transaction, afects neither the acounting
profit nor taxable profit or los and does not give rise to
equal taxable and deductible temporary diferences; and
• in respect of taxable temporary diferences asociated with
investments in subsidiaries and a joint venture, when the
timing of the reversal of the temporary diferences can be
controled and it is probable that the temporary diferences
wil not reverse in the foreseable future.
Defered tax asets are recognised for al deductible temporary
diferences, and the caryforward of unused tax credits and any
unused tax loses. Defered tax asets are recognised to the extent
that it is probable that taxable profit wil be available against
which the deductible temporary diferences, and the caryforward
of unused tax credits and unused tax loses can be utilised, except:
• when the defered tax aset relating to the deductible
temporary diferences arises from the initial recognition of
an aset or liability in a transaction that is not a busines
combination and, at the time of the transaction, afects
neither the acounting profit nor taxable profit or los
and does not give rise to equal taxable and deductible
temporary diferences; and
• in respect of deductible temporary diferences asociated
with investments in subsidiaries and a joint venture,
defered tax asets are only recognised to the extent that it
is probable that the temporary diferences wil reverse in
the foreseable future and taxable profit wil be available
against which the temporary diferences can be utilised.
The carying amount of defered tax asets is reviewed at the end
of each reporting period and reduced to the extent that it is no
longer probable that suficient taxable profit wil be available
to alow al or part of the defered tax aset to be utilised.
Unrecognised defered tax asets are reasesed at the end of each
reporting period and are recognised to the extent that it has
become probable that suficient taxable profit wil be available to
alow al or part of the defered tax aset to be recovered.
Domaine Power Holdings Limited
2025 Anual Report 130
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
所得税（续）
递延税项资产及负债根据于报告期末
已实施或实质上已实施的税率（及税
法），按预期适用于变现资产或偿付负
债期间的税率计量。
倘及仅倘本集团有合法可执行权利可
将即期税项资产及即期税项负债抵
销，且递延税项资产及递延税项负债
与同一税务机关对同一应课税实体或
不同应课税实体（于各未来期间预期
有大额递延税项负债或资产需要偿付
或清偿时，拟按净额基准偿付即期税
项负债及资产或同时变现资产及偿付
负债）征收的所得税相关，则递延税项
资产及递延税项负债可予抵销。
政府补助
政府补助于合理确定将会收取补助及
将符合所有附带条件时按公允值确
认。倘补助与开支项目有关，则会于
拟补偿成本支销期间有系统地确认为
收入。
倘补助与资产有关，则公允值计入递
延收入账，并按相关资产的预期可使
用年期按年等额分期拨回至损益表，
或自该资产的账面值扣除，并透过扣
减折旧开支方式拨回至损益表。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Income tax (Continued)
Defered tax asets and liabilities are measured at the tax rates
that are expected to aply to the period when the aset is realised
or the liability is setled, based on tax rates (and tax laws) that
have ben enacted or substantively enacted by the end of the
reporting period.
Defered tax asets and defered tax liabilities are ofset if and
only if the Group has a legaly enforceable right to set of curent
tax asets and curent tax liabilities and the defered tax asets
and defered tax liabilities relate to income taxes levied by the
same taxation authority on either the same taxable entity or
diferent taxable entities which intend either to setle curent
tax liabilities and asets on a net basis, or to realise the asets
and setle the liabilities simultaneously, in each future period in
which significant amounts of defered tax liabilities or asets are
expected to be setled or recovered.
Government grants
Government grants are recognised at their fair value where
there is reasonable asurance that the grant wil be received
and al ataching conditions wil be complied with. When the
grant relates to an expense item, it is recognised as income on a
systematic basis over the periods that the costs, for which it is
intended to compensate, are expensed.
Where the grant relates to an aset, the fair value is credited to
a defered income acount and is released to profit or los over
the expected useful life of the relevant aset by equal anual
instalments or deducted from the carying amount of the aset
and released to profit or los by way of a reduced depreciation
charge.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
收益确认
客户合约的收益
客户合约的收益于货品或服务控制权
转让予客户时确认，其金额反映本集
团预期就交换该等货品或服务而有权
获得的代价。
本集团的收益主要来自货品及黄金珠
宝的销售，本集团认为这是该安排的
主要内容。在考虑本集团为该安排中
的委托人或代理人时，本集团已厘定
在将指定货品转让予客户前，其有权
控制指定货品。本集团是为主要债务
人，并作为相关货品的拥有人与客户
签订合约。本集团在与任何客户签订
合约之前亦存在库存风险。此外，本
集团有权自行决定指定商品的价格。
销售货品
本集团的收益主要来自销售货品。销
售货品的收益于本集团将货品的控制
权转让予客户及不再保留继续管理及
实施通常涉及货品有效控制权的任何
权利，且已产生或将会产生的成本能
够可靠计量时确认。销售货品的收益
就根据合约或协议已收或应收客户的
价格确认。应收款项于货品交付时确
认，此乃代价成为无条件的时点，原
因为有关款项只须经过一段时间便会
到期。
其他收入
利息收入以应计基准采用实际利率法
按金融工具的预期年期或更短期间
（如适用）将所得估计未来现金收入准
确贴现至该金融资产账面净值的比率
确认。
股息收入于股东收取付款的权利确立
后确认，与股息相关的经济利益可能
将流入本集团且股息金额能可靠计量。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Revenue recognition
Revenue from contracts with customers
Revenue from contracts with customers is recognised when
control of gods or services is transfered to the customers at an
amount that reflects the consideration to which the Group expects
to be entitled in exchange for those gods or services.
The Group’s revenue is mainly derived from sales of gods and
gold jewelery where the Group concludes that it is the principal
of the arangement. When considering whether the Group is the
principal or agent in the arangement, the Group has determined
that it controls the rights to the specified gods prior to transfer
of such gods to the customer. The Group is the primary obligor
and contracts with its customers as the owner of the underlying
gods. The Group also has inventory risk before entering into
a contract with any customer. Aditionaly, the Group has sole
discretion in establishing the price for the specified gods.
Sales of gods
The Group’s revenue is mainly derived from sales of gods.
Revenue from the sale of gods is recognised when the Group
transfers the control of gods to the customer and no longer
reserves any right to continue to manage and implement
efective control which is often asociated with the gods, and
costs incured or to be incured can be measured reliably. The
revenue from the sale of gods is recognised on prices received
or receivable from the customer acording to the contract or
agrement. A receivable is recognised when the gods are
delivered as this is the point in time that the consideration is
unconditional because only the pasage of time is required before
the payment is due.
Other income
Interest income is recognised on an acrual basis using the
efective interest method by aplying the rate that exactly
discounts the estimated future cash receipts over the expected life
of the financial instrument or a shorter period, when apropriate,
to the net carying amount of the financial aset.
Dividend income is recognised when the shareholders’ right to
receive payment has ben established, it is probable that the
economic benefits asociated with the dividend wil flow to the
Group and the amount of the dividend can be measured reliably.
Domaine Power Holdings Limited
2025 Anual Report 132
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
雇员福利
退休福利计划
本集团根据强制性公积金计划条例为
该等合资格参与一项界定供款强制性
公积金退休福利计划（「强积金计划」）
经营强积金计划。根据强积金计划的
规则，供款乃根据雇员基本薪金百分
比作出，并于应付时自损益扣除。强
积金计划的资产与本集团资产分开并
存放于独立管理基金。本集团向强积
金计划作出雇主供款，款额即时全数
归雇员所有，惟本集团的雇主自愿供
款除外，根据强积金计划的规则，倘
雇员在全数归属供款前离职，则该等
自愿供款将退还予本集团。
本集团于中国大陆经营业务的附属公
司的雇员须参与由当地市政府经营的
中央退休金计划。该等附属公司须按
其工资成本的若干百分比向中央退休
金计划供款。供款于投入计划时即时
全数归计划所有并根据中央退休金计
划的规则在应付时自损益扣除。
股份补偿福利
本公司已设立股份计划。本集团雇员
（包括董事）按以股份为基准的付款方
式收取酬金，而雇员则提供服务以换
取权益工具（「股本结算交易」）。与雇
员进行股本结算交易的成本乃参考授
出当日的公允值计算。公允值由外聘
估值师采用二项式模型厘定，进一步
详情载于综合财务报表附注25。
股本结算交易的成本连同股本的相应
升幅会于达到表现及╱或服务条件的
期间于雇员福利开支确认。于归属日
期前各报告期末就股本结算交易确认
的累计开支，反映归属期已届满部分
及本集团对最终将归属的股本工具数
目的最佳估计。于某一期间扣自或计
入综合损益表反映累计开支于期初与
期末确认时的变动。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Employe benefits
Retirement benefit schemes
The Group operates a defined contribution Mandatory Provident
Fund retirement benefit scheme (the “MPF Scheme”) under
the Mandatory Provident Fund Schemes Ordinance for those
employes who are eligible to participate in the MPF Scheme.
Contributions are made based on a percentage of the employes’
basic salaries and are charged to profit or los as they become
payable in acordance with the rules of the MPF Scheme. The
asets of the MPF Scheme are held separately from those of the
Group in an independently administered fund. The Group’s
employer contributions vest fuly with the employes when
contributed into the MPF Scheme, except for the Group’s
employer voluntary contributions, which are refunded to the
Group when the employe leaves employment prior to the
contributions vesting fuly, in acordance with the rules of the
MPF Scheme.
The employes of the Group’s subsidiaries which operate in
Chinese Mainland are required to participate in a central pension
scheme operated by the local municipal government. These
subsidiaries are required to contribute a certain percentage of their
payrol costs to the central pension scheme. The contributions
vest fuly once made and are charged to profit or los as they
become payable in acordance with the rules of the central
pension scheme.
Share-based compensation benefits
The Company operates a share scheme. Employes (including
directors) of the Group receive remuneration in the form of share-
based payments, whereby employes render services in exchange
for equity instruments (“equity-setled transactions”). The cost
of equity-setled transactions with employes is measured by
reference to the fair value at the date at which they are granted.
The fair value is determined by an external valuer using a
binomial model, further details of which are given in note 25 to
the consolidated financial statements.
The cost of equity-setled transactions is recognised in employe
benefit expense, together with a coresponding increase in
equity, over the period in which the performance and/or service
conditions are fulfiled. The cumulative expense recognised for
equity-setled transactions at the end of each reporting period
until the vesting date reflects the extent to which the vesting
period has expired and the Group’s best estimate of the number
of equity instruments that wil ultimately vest. The charge or
credit to the consolidated statement of profit or los for a period
represents the movement in the cumulative expense recognised as
at the begining and end of that period.
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
股份补偿福利（续）
厘定奖励于授出日期的公允值时不会
计及服务及非市场表现条件，但会评
估达成该等条件的可能性，作为本集
团对最终将归属的股本工具数目的最
佳估计。市场表现条件于授出日期公
允值内反映。奖励所附带但并无相关
服务要求的任何其他条件被视为非归
属条件。除非另有服务及╱或表现条
件，否则非归属条件于奖励的公允值
内反映，并即时支销奖励。
因未能达成非市场表现及╱或服务条
件而最终并无归属的奖励不会确认开
支。倘奖励包括市场或非归属条件，
交易被视为归属，而不论市场或非
归属条件是否达成，惟所有其他表现
及╱或服务条件须已达成。
修订股本结算奖励条款时确认最低限
度的开支，犹如奖励的原始条款已达
成而条款未作修订。此外，倘任何修
订导致以股份为基准的付款于修订日
期计量的公允值总额增加或于其他方
面对雇员有利，则就该等修订确认开
支。注销股本结算奖励时，奖励被视
为已于注销当日归属，而就奖励尚未
确认的任何开支会即时确认。
在行使日期前注销或失效的购股权自
尚未行使购股权名册中剔除。倘购股
权于归属日期后遭没收或于届满日期
仍未行使，则先前于雇员股份补偿福
利确认的款项将转拨至保留溢利作为
储备变动。
尚未行使购股权的摊薄影响于计算每
股盈利时反映为额外股份摊薄。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Share-based compensation benefits (Continued)
Service and non-market performance conditions are not taken into
acount when determining the grant date fair value of awards,
but the likelihod of the conditions being met is asesed as part
of the Group’s best estimate of the number of equity instruments
that wil ultimately vest. Market performance conditions are
reflected within the grant date fair value. Any other conditions
atached to an award, but without an asociated service
requirement, are considered to be non-vesting conditions. Non-
vesting conditions are reflected in the fair value of an award and
lead to an imediate expensing of an award unles there are also
service and/or performance conditions.
For awards that do not ultimately vest because non-market
performance and/or service conditions have not ben met,
no expense is recognised. Where awards include a market or
non-vesting condition, the transactions are treated as vesting
irespective of whether the market or non-vesting condition
is satisfied, provided that al other performance and/or service
conditions are satisfied.
Where the terms of an equity-setled award are modified, as a
minimum an expense is recognised as if the terms had not ben
modified, if the original terms of the award are met. In adition,
an expense is recognised for any modification that increases
the total fair value of the share-based payments, or is otherwise
beneficial to the employe as measured at the date of modification.
Where an equity-setled award is canceled, it is treated as if it
had vested on the date of cancelation, and any expense not yet
recognised for the award is recognised imediately.
Options which are canceled prior to their exercise date or lapse
are deleted from the register of outstanding options. When the
share options are forfeited after the vesting date or are stil not
exercised at the expiry date, the amount previously recognised in
the employe share-based compensation benefits is transfered to
retained profits as a movement in reserves.
The dilutive efect of outstanding options is reflected as aditional
share dilution in the computation of earnings per share.
Domaine Power Holdings Limited
2025 Anual Report 134
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
借贷成本
借贷成本包括实体就资金借贷产生的
利息及其他成本。
购买、建造或生产合资格的资产（即需
要长时间始能达致其拟定用途或出售
的资产）直接应占借贷成本均拨充资
本作为该等资产成本的一部分。当该
等资产已大致上达致其拟定用途或出
售时，即停止将该等借贷成本拨充资
本。指定借贷于用作合资格资产开支
前作短暂投资所赚取的投资收入自拨
充资本的借贷成本扣除。所有其他借
贷成本会于产生期间支销。
外币
该等财务报表以港元呈列，港元为本
公司的功能货币。本集团各实体厘定
其本身的功能货币，而各实体于财务
报表的项目则以该功能货币计量。本
集团实体记账的外币交易初步按其各
自于交易日期的现行功能货币汇率入
账。以外币计值的货币资产及负债按
报告期末适用的功能货币汇率换算。
因结算或换算货币项目而产生的差额
于损益内确认。
因结算或换算货币项目而产生的差额
于损益内确认，惟指定作为本集团境
外业务投资净额对冲一部分的货币项
目除外。该等货币项目于其他全面收
益内确认，直至出售投资净额为止，
届时累计金额重新分类至损益。该等
货币项目汇兑差额应占税项开支及抵
免亦于其他全面收益内列账。
以外币按历史成本计量的非货币项目
采用初始交易日期的汇率换算。以外
币按公允值计量的非货币项目采用计
量公允值当日的汇率换算。因换算按
公允值计量的非货币项目而产生的收
益或亏损被视为等同于确认该项目公
允值变动所产生的收益或亏损（即于
其他全面收益或损益内确认公允值收
益或亏损的项目的汇兑差额，亦分别
于其他全面收益或损益内确认）。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Borowing costs
Borowing costs consist of interest and other costs that an entity
incurs in conection with the borowing of funds.
Borowing costs directly atributable to the acquisition,
construction or production of qualifying asets, i.e., asets that
necesarily take a substantial period of time to get ready for
their intended use or sale, are capitalised as part of the cost of
those asets. The capitalisation of such borowing costs ceases
when the asets are substantialy ready for their intended use or
sale. Investment income earned on the temporary investment
of specific borowings pending their expenditure on qualifying
asets is deducted from the borowing costs capitalised. Al other
borowing costs are expensed in the period in which they are
incured.
Foreign curencies
These financial statements are presented in HK$, which is
the Company’s functional curency. Each entity in the Group
determines its own functional curency and items included in
the financial statements of each entity are measured using that
functional curency. Foreign curency transactions recorded
by the entities in the Group are initialy recorded using their
respective functional curency rates prevailing at the dates of
the transactions. Monetary asets and liabilities denominated in
foreign curencies are translated at the functional curency rates
of exchange ruling at the end of the reporting period. Diferences
arising on setlement or translation of monetary items are
recognised in profit or los.
Diferences arising on setlement or translation of monetary items
are recognised in profit or los with the exception of monetary
items that are designated as part of the hedge of the Group’s net
investment of a foreign operation. These are recognised in other
comprehensive income until the net investment is disposed of,
at which time the cumulative amount is reclasified to profit or
los. Tax charges and credits atributable to exchange diferences
on those monetary items are also recorded in other comprehensive
income.
Non-monetary items that are measured in terms of historical cost
in a foreign curency are translated using the exchange rates at the
dates of the initial transactions. Non-monetary items measured at
fair value in a foreign curency are translated using the exchange
rates at the date when the fair value was measured. The gain or
los arising on translation of a non-monetary item measured at
fair value is treated in line with the recognition of the gain or
los on change in fair value of the item (i.e., translation diference
on the item whose fair value gain or los is recognised in other
comprehensive income or profit or los is also recognised in other
comprehensive income or profit or los, respectively).
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
2.
会计政策（续）
2.4 重大会计政策（续）
外币（续）
就终止确认与预付代价有关的非货币
资产或非货币负债而言，厘定初步确
认相关资产、开支或收入所用的汇率
时，初步交易日期为本集团首次确认
预付代价产生的非货币资产或非货币
负债当日。倘涉及多笔预付款项或预
收款项，则本集团就预付代价的每笔
付款或收款厘定交易日期。
若干于中国内地及海外成立的附属公
司的功能货币为港元以外货币。于报
告期末，该等实体的资产及负债按报
告期末的现行汇率换算为港元，而其
损益表则按与有关交易日期适用汇率
相若的汇率换算为港元。因此产生的
汇兑差额于其他全面收益内确认并于
外汇波动储备累计，惟以非控股权益
应占差额为限。出售境外业务时，与
该项特定境外业务有关的储备项下累
计金额于损益内确认。
就综合现金流量表而言，若干于中国
大陆及海外成立的附属公司的现金流
量按现金流量日期的现行汇率换算为
港元。该等实体于整个年度产生的经
常性现金流量按年内的加权平均汇率
换算为港元。
报告期后事项
倘本集团于报告期后但于授权刊发日
期前接获有关报告期间结束时已存
在情况的资料，其将评估该资料是否
会影响其于财务报表中确认的金额。
本集团将调整于财务报表中确认的金
额，以反映报告期后发生的任何调整
事件，并根据新资料更新与该等情况
有关的披露。对于报告期后发生的非
调整事件，本集团将不会更改于财务
报表中确认的金额，但会披露非调整
事件的性质及其财务影响的估计，或
无法作出估计的声明（如适用）。
2. ACOUNTING POLICIES (Continued)
2.4 Material acounting policies (Continued)
Foreign curencies (Continued)
In determining the exchange rate on initial recognition of the
related aset, expense or income on the derecognition of a non-
monetary aset or non-monetary liability relating to an advance
consideration, the date of initial transaction is the date on which
the Group initialy recognises the non-monetary aset or non-
monetary liability arising from the advance consideration. If
there are multiple payments or receipts in advance, the Group
determines the transaction date for each payment or receipt of the
advance consideration.
The functional curencies of certain subsidiaries established in
Mainland China and overseas are curencies other than HK$.
As at the end of the reporting period, the asets and liabilities
of these entities are translated into HK$ at the exchange rates
prevailing at the end of the reporting period and their statements
of profit or los are translated into HK$ at the exchange
rates that aproximate to those prevailing at the dates of the
transactions. The resulting exchange diferences are recognised
in other comprehensive income and acumulated in the exchange
fluctuation reserve, expect to the extent that the diferences are
atributable to non-controling interests. On disposal of a foreign
operation, the cumulative amount in the reserve relating to that
particular foreign operation is recognised in profit or los.
For the purpose of the consolidated statement of cash flows, the
cash flows of certain subsidiaries established in Chinese Mainland
and overseas are translated into HK$ at the exchange rates
prevailing at the dates of the cash flows. Frequently recuring
cash flows of these entities which arise throughout the year are
translated into HK$ at the weighted average exchange rates for
the year.
Events after the reporting period
If the Group receives information after the reporting period,
but prior to the date of authorisation for isue, about conditions
that existed at the end of the reporting period, it wil ases
whether the information afects the amounts that it recognises
in its financial statements. The Group wil adjust the amounts
recognised in its financial statements to reflect any adjusting
events after the reporting period and update the disclosures that
relate to those conditions in light of the new information. For
non-adjusting events after the reporting period, the Group wil
not change the amounts recognised in its financial statements,
but wil disclose the nature of the non-adjusting events and an
estimate of their financial efects, or a statement that such an
estimate canot be made, if aplicable.
Domaine Power Holdings Limited
2025 Anual Report 136
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
3.
关键会计判断及估计
编制本集团财务报表时，管理层须作出判
断、估计及假设，而此等判断、估计及假设
影响收益、开支、资产及负债的呈报金额及
其随附披露以及或然负债的披露。有关该等
假设及估计的不确定性可能导致须于日后
对受影响资产或负债账面值作出重大调整
的结果。
估计不确定性
下文讨论有关未来之主要假设及于报告期
末其他主要估计不确定性来源，而该等假设
及估计不确定性存在导致下一财政年度之
资产及负债账面值须作出重大调整之重大
风险。
存货可变现净值
存货的可变现净值乃基于估计售价减直至
完工及出售前估计将产生之任何成本得
出，并会参考现行市场信息。此等估计乃基
于当前市况及销售类似性质货品的过往经
验而作出，且可能随著市况变化而出现大幅
变动。本集团于各报告期末对有关存货可变
现净值进行重新评估。进一步详情载于综合
财务报表附注18。
3. SIGNIFICANT ACOUNTING JUDGEMENT AND
ESTIMATE
The preparation of the Group’s financial statements requires
management to make judgements, estimates and asumptions that
afect the reported amounts of revenues, expenses, asets and liabilities,
and their acompanying disclosures, and the disclosure of contingent
liabilities. Uncertainty about these asumptions and estimates could
result in outcomes that could require a material adjustment to the
carying amounts of the asets or liabilities afected in the future.
Estimation uncertainty
The key asumptions concerning the future and other key sources of
estimation uncertainty at the end of the reporting period, that have a
significant risk of causing a material adjustment to the carying amounts
of asets and liabilities within the next financial year, are described
below.
Net realisable value of inventories
Net realisable value of inventories is based on the estimated seling price
les any estimated costs to be incured to completion and disposal with
reference to prevailing market information. These estimates are based
on the curent market condition and the historical experience in seling
gods of a similar nature. It could change significantly as a result of
changes in market conditions. The Group reaseses the net realisable
value of inventories at the end of each reporting period. Further details
are contained in note 18 to the consolidated financial statements.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 167,542 | |||
| 17,935 | |||
| 185,477 | |||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
4.
收益及分部资料
本集团的收益及分拆收益资料分析如下：
(i) 经营分部
本集团主要从事制造及销售珠宝产品
以及贵金属及珠宝原材料贸易。管理
层已根据首席营运决策者（已获识别
为本公司的执行董事）审阅的报告厘
定经营分部。就资源分配及业绩评估
向本集团首席营运决策者报告的资料
著重本集团的整体经营业绩，原因在
于本集团的资源已整合。因此，本集
团已识别一个可报告经营分部，且并
无呈列有关进一步分析。
4. REVENUE AND SEGMENT INFORMATION
An analysis of the Group’s revenue and disagregated revenue
information is as folows:
(i) Operating segment
The Group is primarily engaged in the manufacture and sale of
jewelery products, trading of precious metals and raw jewelery
materials. Management has determined the operating segments
based on the reports reviewed by the chief operating decision
makers, who have ben identified as the executive directors
of the Company. Information reported to the Group’s chief
operating decision makers, for the purposes of resource alocation
and performance asesment, focuses on the operating results of
the Group as a whole as the Group’s resources are integrated.
Acordingly, the Group has identified one reportable operating
segment and no further analysis thereof is presented.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 180 | |||
| 185,297 | |||
| 185,477 | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 2,361 | |||
| 143 | |||
| 2,504 | |||
Domaine Power Holdings Limited
2025 Anual Report 138
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
4.
收益及分部资料（续）
(i) 地域分部
(a) 来自外部客户的收益
按所在地域划分的本集团收益资
料乃根据外部客户所在司法权区
或国家呈列。
(b) 非流动资产（不包括按公允值计
入损益的金融资产以及计入预付
款项、按金及其他应收款项的金
融资产）
本集团非流动资产（不包括按公
允值计入损益的金融资产以及计
入预付款项、按金及其他应收款
项的金融资产）的资料乃根据资
产所在地区呈列。
本公司的注册地为开曼群岛，而本集
团于香港及中国大陆经营其业务。于
截至2025年及2024年3月31日止年度，
开曼群岛的任何客户并无产生任何收
益，且并无任何资产位于开曼群岛。
4. REVENUE AND SEGMENT INFORMATION (Continued)
(i) Geographical segment
(a) Revenue from external customers
Information about the Group’s revenue by geographical
location is presented based on the jurisdiction or country
in which the external customer is located.
(b) Non-curent asets excluding financial asets at fair
value through profit or los and financial asets
included in prepayments, deposits and other receivables
Information about the Group’s non-curent asets,
excluding financial asets at fair value through profit or
los and financial asets included in prepayments, deposits
and other receivables, is presented based on the locations of
the asets.
The Company is domiciled in the Cayman Islands while the
Group operates its busines in Hong Kong and Chinese Mainland.
During the years ended 31 March 2025 and 2024, no revenue was
generated from any customer in the Cayman Islands and no asets
were located in the Cayman Islands.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 157,883 | |||
| – | |||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
4.
收益及分部资料（续）
(i) 有关主要客户的资料
年内各主要客户所得收益（占本集团
收益10%或以上）（包括向已知与该客
户共同控制的一组实体作出的销售）
载列如下：
(iv) 客户合约相关负债
确认有关合约负债的收益
本报告期内并无确认与结转合约负债
相关的收益（2024年：无）。
(v) 履约责任
本集团履约责任资料概述如下：
销售珠宝产品
本集团履约责任于产品交付时达成，
一般于主要客户交付起计120日（2024
年：120日）内到期付款。
销售贵金属及珠宝原材料
本集团履约责任于贵金属及珠宝原材
料交付时达成，一般于自交付起计20
日至120日（2024年：20日至120日）内
到期付款。
于2025年及2024年3月31日，概无披露
分配至余下履约责任（未达成或部分
未达成）的交易价格，原因是所有余下
履约责任均为原有预计期限为一年或
以下的合约的一部分。
4. REVENUE AND SEGMENT INFORMATION (Continued)
(i) Information about major customers
Revenue from each major customer which acounted for 10%
or more of the Group’s revenue for the year, including sales to a
group of entities which are known to be under comon control
with that customer, is set out below:
(iv) Liabilities related to contracts with customers
Revenue recognised in relation to contract liabilities
There was no revenue recognised in the curent reporting period
relating to caried-forward contract liabilities (2024: Nil).
(v) Performance obligations
Information about the Group’s performance obligations is
sumarised below:
Sales of jewelery products
The Group’s performance obligation is satisfied upon delivery of
the products and payment is generaly due within 120 days (2024:
120 days) from delivery for major customers.
Sales of precious metals and raw jewelery materials
The performance obligation is satisfied upon delivery of the
precious metals and raw jewelery materials and payment is
generaly due within 20 to 120 days (2024: 20 to 120 days) from
delivery.
No transaction prices alocated to the remaining performance
obligations (unsatisfied or partialy unsatisfied) are disclosed as at
31 March 2025 and 2024 because al the remaining performance
obligations are a part of contracts that have an original expected
duration of one year or les.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 3 | |||
| 161 | |||
| 871 | |||
| 74 | |||
| 1,109 | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| – | |||
| (6,600) | |||
| – | |||
| (149) | |||
| (6,749) | |||
Domaine Power Holdings Limited
2025 Anual Report 140
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
5.
其他收入
* 本公司一间中国大陆附属公司已收取政府
补助作为政府补贴。概无有关补助的未达
成条件或然事项。
6.
其他收益及亏损，净额
5. OTHER INCOME
* Government grants were received by a subsidiary of the Company in
Chinese Mainland as government subsidies. There are no unfulfiled
conditions or contingencies in relation to the grants.
6. OTHER GAINS AND LOSES, NET
F
G
L
F
O
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 58 | |||
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| 2025年 | 2024年 | ||||
| Notes | HK$’000 | HK$’000 | |||
| 附注 | 千港元 | 千港元 | |||
| 183,572 | |||||
| 9,672 | |||||
| 9,316 | 9,859 378 | ||||
| 356 | |||||
| 715 | |||||
| 744 | |||||
| – | |||||
| (6,600) | |||||
| 1,660 | |||||
| 1,500 | 1,500 90 | ||||
| 160 | |||||
| 142 | |||||
| – | |||||
| – | |||||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
7.
财务成本
8.
除税前亏损
本集团除税前亏损经扣除╱（计入）下列各项
后达致：
(i) 截至2025年3月31日止年度，存货无撇
减或撇减拨回至可变现净值（2024年：
存货撇减拨回至可变现净值565,000港
元）计入综合损益及其他全面收益表
的「销售成本」。
7. FINANCE COSTS
8. LOS BEFORE TAX
The Group’s los before tax is arived at after charging/(crediting):
D
D
F
G
A
L
R
I
(i) The inventories were not write-down or reversal of write-down
to net realisable value for the year ended 31 March 2025 (2024:
reversal of write-down of inventories to net realisable value of
HK$565,000) is included in “cost of sales” in the consolidated
statement of profit or los and other comprehensive income.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 4,563 | |||
| 254 | |||
| – | |||
| 4,817 | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 133 | |||
| 133 | |||
| 55 | |||
| 78 | |||
| 399 | |||
Domaine Power Holdings Limited
2025 Anual Report 142
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
9.
董事福利及权益
年内根据香港联合交易所有限公司证券
上市规则（「上市规则」）及香港公司条例第
383(1)(a)、(b)、(c)及(f)条以及《公司（披露董
事利益资料）规例》第二部披露的董事酬金
如下：
(1) 独立非执行董事
截至2025年及2024年3月31日止年度支
付予独立非执行董事的袍金如下：
附注
i 于2024年9月1日辞任独立非执行董
事，并于2024年9月1日调任为非执行
董事。
i 于2024年9月1日获委任为独立非执
行董事。
截至2025年3月31日止年度，并无其他
应付独立非执行董事的薪酬（2024年：
无）。
9. BENEFITS AND INTERESTS OF DIRECTORS
Directors’ remuneration for the year, disclosed pursuant to the Rules
Governing the Listing of Securities on The Stock Exchange of Hong
Kong Limited (the “Listing Rules”) and section 383(1)(a), (b), (c) and (f)
of the Hong Kong Companies Ordinance and part 2 of the Companies
(Disclosure of Information about Benefits of Directors) Regulation, is as
folows:
(1) Independent non-executive directors
The fes paid to independent non-executive directors during the
years ended 31 March 2025 and 2024 were as folows:
Y
C
N
L
Notes
i Resigned as independent non-executive director on 1 September
2024, redesignated as non-executive director on 1 September
2024.
i Apointed as independent non-executive director on 1 September
2024.
There were no other emoluments payable to the independent
non-executive directors during the year ended 31 March 2025 (2024:
Nil).
| Fees | Termination benefits | Salaries, allowances and benefits in kind | Pension scheme contributions | Total | ||
|---|---|---|---|---|---|---|
| 袍金 | 离职福利 | 薪金、津贴 及实物利益 | 退休金 计划供款 | 总计 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | ||
| 2,040 | – | – | – | 2,040 | ||
| 1,702 | – | 254 | – | 1,956 | ||
| 266 | – | – | – | 266 | ||
| 156 | – | – | – | 156 | ||
| 4,164 | – | 254 | – | 4,418 |
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
9. BENEFITS AND INTERESTS OF DIRECTORS
(Continued)
(2) Executive directors and non-executive director
20242024年
Executive directors执行董事
So Shu Fai苏树辉1,980–1,980
Tom Xie谢祺祥1,788–4–1,792
Non-executive director非执行董事
Chan Wai Dune陈维端264–1–265
4,032–5–4,037
9.
董事福利及权益（续）
(2) 执行董事及非执行董事
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 6,552 | |||
| 54 | |||
| 6,606 | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| 3 | |||
| – | |||
| 3 | |||
Domaine Power Holdings Limited
2025 Anual Report 144
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
9.
董事福利及权益（续）
- （续）
在截至2025年3月31日止年度内，概无
就提供董事服务向第三方提供代价或
由第三方收取代价（2024年：无）。概
无贷款、准贷款或其他有利于董事及
其所控制法人团体及关联实体的交易
（2024年：无）。
10.
五名最高薪酬雇员
年内五名最高薪酬雇员包括两名（2024年：
两名）董事，其薪酬详情载于上文附注9。其
余三名（2024年：三名）最高薪酬雇员的年内
薪酬详情如下：
酬金属以下范围的非董事最高薪酬雇员人
数如下：
9. BENEFITS AND INTERESTS OF DIRECTORS
(Continued)
(2) Executive directors and non-executive director (Continued)
During the year ended 31 March 2025, no consideration was
provided to or receivable by third parties for making available
directors’ services (2024: Nil). There are no loans, quasi-loans or
other dealings in favour of the directors, their controled bodies
corporate and conected entities (2024: Nil).
10. FIVE HIGHEST PAID EMPLOYES
The five highest paid employes during the year included two directors
(2024: two), details of whose remuneration are set out in note 9 above.
Details of the remuneration for the year of the remaining thre (2024:
thre) highest paid employes are as folows:
S
P
The number of non-director highest paid employes whose remuneration
fel within the folowing bands is as folows:
N
H
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| – | |||
| 46 | |||
| – | |||
| 46 | |||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
11.
所得税开支
年内，本集团已就于香港及中国大陆产生
的估计应课税溢利按适用税率计提所得税
拨备。
(i) 开曼群岛及英属维尔京群岛的企业
所得税
本公司毋须缴纳开曼群岛的任何税项。
本公司于英属维尔京群岛（「英属维尔
京群岛」）注册成立的附属公司毋须缴
纳英属维尔京群岛的任何税项。
(i) 香港利得税
本公司于香港注册成立的附属公司须
按16.5%（2024年：16.5%）的税率缴纳
香港利得税。就所得税而言，于香港
的业务已产生累计经营亏损净额，截
至2025年3月31日止年度并无录得所得
税拨备（2024年：无）。
11. INCOME TAX EXPENSE
The income tax of the Group has ben provided at the aplicable tax
rates on estimated asesable profits arising in Hong Kong and Chinese
Mainland during the year.
(i) Cayman Islands and British Virgin Islands corporate
income tax
The Company is not subject to any taxation in the Cayman
Islands.
The Company’s subsidiaries incorporated in the British Virgin
Islands (“BVI”) are not subject to any taxation in the BVI.
(i) Hong Kong profits tax
The Company’s subsidiaries incorporated in Hong Kong
are subject to Hong Kong profits tax at the rate of 16.5%
(2024: 16.5%). The operation in Hong Kong has incured net
acumulated operating loses for income tax purposes and no
income tax provisions are recorded for the year ended 31 March
2025 (2024: Nil).
Domaine Power Holdings Limited
2025 Anual Report 146
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
11.
所得税开支（续）
(i) 中国企业所得税（「企业所得税」）
企业所得税拨备已根据本集团于中国
成立的实体的估计应课税溢利作出并
按照中国相关法规计算，并已计及可
获得的退税及减免等税收优惠。截至
2025年及2024年3月31日止年度，一般
中国企业所得税率为25%。
(iv) 中国扣缴所得税
根据中国企业所得税法，于中国大陆
成立的外国投资企业须就向外国投资
者宣派的股息提拨10%预扣税。倘中
国大陆与外国投资者所属司法权区之
间有税务条约，则可按较低预扣税率
缴税。因此，本集团须就于中国大陆
成立的附属公司就所产生盈利向海
外股东分派的股息缴纳预扣税。截至
2025年及2024年3月31日，本公司董事
估计中国附属公司的保留盈利将留于
中国大陆，以供未来营运及投资。董
事认为，该等附属公司不大可能于可
见未来向其海外股东分派该等盈利。
于2025年3月31日，与中国大陆附属公
司投资有关尚未确认递延税项负债的
暂时性差额总额为1,206,000港元（2024
年：725,000港元）。
11. INCOME TAX EXPENSE (Continued)
(i) PRC corporate income tax (“CIT”)
CIT provision was made on the estimated asesable profits
of entities within the Group established in the PRC and was
calculated in acordance with the relevant regulations of the
PRC after considering the available tax benefits from refunds
and alowances. The general PRC CIT rate was 25% for the years
ended 31 March 2025 and 2024.
(iv) PRC witholding income tax
Pursuant to the PRC Corporate Income Tax Law, a 10%
witholding tax is levied on dividends declared to foreign
investors from the foreign investment enterprises established
in Chinese Mainland. A lower witholding tax rate may be
aplied if there is a tax treaty betwen Chinese Mainland
and the jurisdiction of the foreign investors. The Group is
therefore liable for witholding taxes on dividends distributed
by the subsidiaries established in Chinese Mainland to foreign
shareholders in respect of earnings generated. As of 31 March
2025 and 2024, the directors of the Company estimated that the
retained earnings of the PRC subsidiaries would be retained in
Chinese Mainland for use in future operations and investments.
In the opinion of the directors, it is not probable that these
subsidiaries wil distribute such earnings in the foreseable future
to their foreign shareholders. As at 31 March 2025, the agregate
amount of temporary diferences asociated with investments in
subsidiaries in Chinese Mainland for which defered tax liabilities
have not ben recognised amounted to HK$1,206,000 (2024:
HK$725,000).
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| (8,410) | |||
| (1,388) | |||
| – | |||
| 847 | |||
| (160) | |||
| 220 | |||
| 249 | |||
| (92) | |||
| 370 | |||
| 46 | |||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
11.
所得税开支（续）
按香港的法定税率计算适用于除税前亏损
的税项抵免与按实际税率计算的税项开支
的对账如下：
截至2025年3月31日止年度，并无合营公司
应占税项（2024年：无）。
12.
股息
董事会不建议就截至2025年3月31日止年度
派付末期股息（2024年：无）。
11. INCOME TAX EXPENSE (Continued)
A reconciliation of the tax credit aplicable to los before tax at the
statutory tax rate of Hong Kong to the tax expense at the efective tax
rate, is as folows:
T
U
D
I
E
T
T
T
T
There was no share of tax atributable to a joint venture during the year
ended 31 March 2025 (2024: Nil).
12. DIVIDEND
The Board does not recomend the payment of a final dividend for the
year ended 31 March 2025 (2024: Nil).
| Leasehold improvements | Furniture and fixtures | Office equipment and computers | Motor vehicles | Total | ||
|---|---|---|---|---|---|---|
| 租赁装修 | 家私及 装置 | 办公设备 及电脑 | 汽车 | 总计 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | ||
| 1,837 | 3 | 564 | 5,138 | 7,542 | ||
| (1,266) | (3) | (338) | (4,463) | (6,070) | ||
| – | – | – | (542) | (542) | ||
| 571 | – | 226 | 133 | 930 | ||
| 571 | – | 226 | 133 | 930 | ||
| (450) | – | (132) | (133) | (715) | ||
| 121 | – | 94 | – | 215 | ||
| 1,837 | 3 | 564 | 5,138 | 7,542 | ||
| (1,716) | (3) | (470) | (4,596) | (6,785) | ||
| – | – | – | (542) | (542) | ||
| 121 | – | 94 | – | 215 |
Domaine Power Holdings Limited
2025 Anual Report 148
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
13. LOS PER SHARE ATRIBUTABLE TO ORDINARY
EQUITY HOLDERS OF THE PARENT
The calculation of the basic los per share is based on the los for the
year atributable to ordinary equity holders of the Company, and the
weighted average number of ordinary shares outstanding during the year.
For the year ended 31 March 2025 and 2024, the efects of al
outstanding share options and share awards were excluded from the
computation of diluted los per share as their efects were anti-dilutive.
14. PROPERTY, PLANT AND EQUIPMENT
Y
A
N
A
13.
母公司普通权益持有人应占每股亏损
每股基本亏损乃根据本公司普通权益持有
人应占年内亏损及年内发行在外普通股加
权平均数计算。
截至2025年及2024年3月31日止年度，计算
每股摊薄亏损时并无计及所有尚未行使购
股权及股份奖励的影响，原因为有关影响具
有反摊薄效应。
14.
物业、厂房及设备
| Leasehold improvements | Furniture and fixtures | Office equipment and computers | Motor vehicles | Total | ||
|---|---|---|---|---|---|---|
| 租赁装修 | 家私及 装置 | 办公设备 及电脑 | 汽车 | 总计 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 |
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
14.
物业、厂房及设备（续）
15.
无形资产
无形资产是指根据会籍条款及条件并无具
体到期日的俱乐部会籍。其会按年及于有
迹象显示其可能减值时进行减值测试。年
内，本公司董事经参考各项无形资产的巿值
后认为并无产生减值亏损，故账面值维持
不变。
14. PROPERTY, PLANT AND EQUIPMENT (Continued)
Year ended 31 March 2024截至2024年3月31日止年度
At 1 April 2023:于2023年4月1日：
Cost成本1,52534395,1387,105
Acumulated depreciation累计折旧(647)(2)(188)(4,263)(5,100)
Impairment减值–(542)(542)
Net carying amount账面净值87812513331,463
Net carying amount:账面净值：
At 1 April 2023于2023年4月1日87812513331,463
Aditions添置312–125–437
Depreciation provided
during the year
年内计提折旧
(619)(1)(150)(200)(970)
At 31 March 2024于2024年3月31日571–226133930
At 31 March 2024:于2024年3月31日：
Cost成本1,83735645,1387,542
Acumulated depreciation累计折旧(1,266)(3)(338)(4,463)(6,070)
Impairment减值–(542)(542)
Net carying amount账面净值571–226133930
15. INTANGIBLE ASETS
Intangible asets represented club memberships which have no specific
maturity dates pursuant to the terms and conditions of the memberships.
They are tested for impairment anualy and whenever there is an
indication that they may be impaired. During the year, the directors of
the Company are of the opinion that no impairment los was incured
with reference to the market value of each of the intangible asets, so the
carying amount remained unchanged.
| Properties | ||
|---|---|---|
| 物业 | ||
| HK$’000 | ||
| 千港元 |
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 903 | |||
| 1,449 | |||
| – | |||
| 58 | |||
| (814) | |||
| 1,596 | |||
| 739 | |||
| 857 | |||
Domaine Power Holdings Limited
2025 Anual Report 150
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
16.
租赁
本集团作为承租人
本集团租赁物业，租约的固定期限为3年
（2024年：2年或3年）。
(a) 使用权资产
本集团使用权资产账面值及年内变动
如下：
(b) 租赁负债
租赁负债账面值及年内变动如下：
租赁负债到期情况分析于综合财务报
表附注32披露。
16. LEASES
The Group as a lese
The Group leases properties and rental contracts are made for fixed
periods of 3 years (2024: 2 years or 3 years).
(a) Right-of-use asets
The carying amounts of the Group’s right-of-use asets and the
movements during the year are as folows:
At 1 April 2023于2023年4月1日1,223
Aditions添置778
Lease termination终止租赁(437)
Depreciation charge折旧费用(701)
Exchange realignment汇兑调整1
At 31 March 2024 and 1 April 2024于2024年3月31日及2024年4月1日864
Aditions添置1,449
Depreciation charge折旧费用(744)
Exchange realignment汇兑调整(4)
At 31 March 2025于2025年3月31日1,565
(b) Lease liabilities
The carying amount of lease liabilities and the movements
during the year are as folows:
The maturity analysis of lease liabilities is disclosed in note 32 to
the consolidated financial statements.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| – | |||
| 58 | |||
| 744 | |||
| 142 | |||
| 944 | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 188 | |||
| 756 | |||
| 944 | |||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
16.
租赁（续）
本集团作为承租人（续）
(c) 于损益中确认的租赁相关金额如下：
计入综合现金流量表的租赁现金流出
总额如下：
16. LEASES (Continued)
The Group as a lese (Continued)
(c) The amounts recognised in profit or los in relation to leases are as
folows:
The total cash outflow for leases included in the consolidated
statement of cash flows is as folows:
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| – | |||
| – | |||
| – | |||
| – | |||
| 19,481 | |||
| 19,481 | |||
Domaine Power Holdings Limited
2025 Anual Report 152
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
17. FINANCIAL ASETS AT FAIR VALUE THROUGH
PROFIT OR LOS
(i) Clasification of financial asets at fair value through
profit or los
The Group clasifies the folowing financial asets at fair value
through profit or los:
• debt instruments that do not qualify for measurement
at either amortised cost or at fair value through other
comprehensive income;
- ; and
• equity investments for which the entity has not elected
to recognise fair value gains or loses through other
comprehensive income.
Financial asets measured at fair value through profit or los
include the folowing:
A
L
(a) These listed equity securities were clasified as financial
asets at fair value through profit or los as the Group
has not elected to recognise the fair value gain or los
through other comprehensive income. The fair values of
Hong Kong listed equity securities are determined based
on quoted market closing prices available on the Stock
Exchange at the end of the reporting period.
17.
按公允值计入损益的金融资产
(i) 按公允值计入损益的金融资产分类
本集团将以下金融资产分类为按公允
值计入损益：
• 不符合按摊销成本或按公允值
计入其他全面收益计量的债务
工具；
- ；及
• 实体并无选择透过其他全面收益
确认公允值收益或亏损的股本
投资。
按公允值计入损益计量的金融资产包
括以下各项：
(a) 由于本集团并未选择通过其他全
面收益确认公允值收益或亏损，
因此该等上市股权证券被分类为
按公允值计入损益的金融资产。
于报告期末，香港上市股权证券
的公允值按照联交所报收市价
厘定。
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
17.
按公允值计入损益的金融资产（续）
(i) 按公允值计入损益的金融资产
分类（续）
(a) （续）
截至2025年及2024年3月31日止
年度，第一级与第二级公允值计
量之间并无转换，亦无转入或转
出第三级。
年内，本集团出售所有上市股权
证券，代价为13,875,000港元，
并相应确认出售收益6,600,000
港元。
(b) 由于本集团并未选择通过其他全
面收益确认公允值收益或亏损，
因此非上市股权证券被分类为
按公允值计入损益的金融资产。
非上市股权证券的公允值按照资
产法项下估值而厘定，其中公允
值于公允值层级项下第三级内计
量。年内，非上市股权证券的公
允值维持不变。
截至2025年及2024年3月31日止
年度，第一级与第二级公允值计
量之间并无转换，亦无转入或转
出第三级。
(c) 由于合约现金流量并非纯粹为支
付本金和利息，因此人寿保险保
单被强制分类为按公允值计入损
益的金融资产。根据人寿保险保
单（「该保单」），受益人及保单持
有人为三和珠宝贸易有限公司，
且承保总金额为6,500,000美元
（相当于50,375,000港元）。本集团
为该保单预付保费2,325,000美元
（相当于18,020,000港元）及可能
透过提交书面请求随时退保，并
根据该保单于撤回日期的退保价
值（由承保人计算）收取现金。董
事认为，保险公司规定的该保单
退保价值与其公允值相若，归类
为公允值架构的第三级。
于2025年5月2日，董事会批准并
已就提取向汇丰人寿保险（国际）
有限公司（「汇丰人寿」）提交相关
表格。
详情请参阅财务报表附注33。
17. FINANCIAL ASETS AT FAIR VALUE THROUGH
PROFIT OR LOS (Continued)
(i) Clasification of financial asets at fair value through
profit or los (Continued)
(a) (Continued)
During the years ended 31 March 2025 and 2024, there
were no transfers of fair value measurement betwen Level
1 and Level 2 and no transfers into or out of Level 3.
During the year, the Group disposed of al listed equity
securities at the consideration of HK$13,875,000, and a
gain from the disposal at amount of HK$6,600,000 was
recognised acordingly.
(b) The unlisted equity securities was clasified as financial
asets at fair value through profit or los as the Group has
not elected to recognise the fair value gain or los through
other comprehensive income. The fair value of the unlisted
equity security is determined based on a valuation under
the aset aproach, of which the fair value is measured
within level 3 of the fair value hierarchy. The fair value of
the unlisted equity security remains unchanged during the
year.
During the years ended 31 March 2025 and 2024, there
were no transfers of fair value measurement betwen Level
1 and Level 2 and no transfers into or out of Level 3.
(c) The life insurance policy was mandatorily clasified as
financial asets at fair value through profit or los as the
contractual cash flows are not solely payments of principal
and interest. Under the life insurance policy (the “Policy”),
the beneficiary and policy holder is KTL Jewelery Trading
Limited and the total insured sum is US$6,500,000 (equivalent
to HK$50,375,000). The Group paid an upfront
premium for the Policy of US$2,325,000 (equivalent to
HK$18,020,000) and may surender at any time by filing
a writen request and receive cash based on the surender
value of the Policy at the date of withdrawal, which is
calculated by the insurer. In the opinion of the directors,
the surender value of the Policy provided by the insurance
company is the best aproximation of its fair value, which
is categorised within Level 3 of the fair value hierarchy.
On 2 May 2025, the Board aproved and submited the
relevant form to HSBC Life (International) Limited (“HSBC
Life”) for the withdrawal.
Details please refer to note 33 to the financial statements.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| – | |||
| – | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 1,876 | |||
| 10,558 | |||
| 12,434 | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 10,835 | |||
| – | |||
| 10,835 | |||
Domaine Power Holdings Limited
2025 Anual Report 154
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
17. FINANCIAL ASETS AT FAIR VALUE THROUGH
PROFIT OR LOS (Continued)
(i) Amounts recognised in profit or los
During the year, the folowing loses were recognised in profit or
los:
—
18. INVENTORIES
R
F
19. TRADE RECEIVABLES
T
L
17.
按公允值计入损益的金融资产（续）
(i) 于损益中确认的金额
年内，下列亏损在损益中确认：
18.
存货
19.
贸易应收款项
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 99 | |||
| 664 | |||
| 2,703 | |||
| 3,466 | |||
| (2,542) | |||
| 924 | |||
| (130) | |||
| 794 | |||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
19. TRADE RECEIVABLES (Continued)
The Group’s trading terms with its customers are mainly on credit,
except for new customers. Before acepting any new customer, the Group
wil aply an internal credit asesment policy to ases the potential
customer’s credit quality and define credit limits for each customer. The
credit period is generaly for a period of 120 days for major customers.
Overdue balances are reviewed regularly by senior management. Trade
receivables as of 31 March 2025 were non-interest-bearing.
The gros trade receivables at 31 March 2025, based on the invoice date,
are al aged within 1 month.
The Group aplies the simplified aproach permited by HKFRS 9,
which requires expected lifetime loses to be recognised from initial
recognition of the asets. The expected credit loses as at 31 March 2025
and 2024 were considered to be minimal.
20. PREPAYMENTS, DEPOSITS AND OTHER
RECEIVABLES
P
O
I
P
Note 32 sets out information about the impairment of financial asets
and the Group’s exposure to credit risk.
19.
贸易应收款项（续）
本集团与其客户的贸易条款主要为信贷，惟
新客户除外。于接纳任何新客户之前，本集
团将采用内部信贷评估政策以评估潜在客
户的信贷质素并确定各客户的信贷额度。
主要客户的信贷期一般为120日。逾期结余
由高级管理层定期检讨。截至2025年3月31
日，贸易应收款项不计利息。
于2025年3月31日，按发票日期呈列的贸易
应收款项总额账龄均为一个月内。
本集团应用香港财务报告准则第9号准许的
简化方法，当中规定自初步确认资产起确认
预期存续期亏损。于2025年及2024年3月31
日的预期信贷亏损被视为微不足道。
20.
预付款项、按金及其他应收款项
附注32载列金融资产减值的相关资料，以及
本集团的信贷风险。
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 36,280 | |||
| 29,139 | |||
| 6,002 | |||
| 1,139 | |||
| 36,280 | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| – | |||
| 59 | |||
| 1,082 | |||
| 5,495 | |||
| 6,636 | |||
Domaine Power Holdings Limited
2025 Anual Report 156
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
21. CASH AND BANK BALANCES
C
D
Cash at banks earns interest at floating rates based on daily bank
deposit rates. Short term time deposits are made for varying periods of
betwen one day and thre months depending on the imediate cash
requirements of the Group, and earn the respective interest. The bank
balances are deposited with creditworthy banks with no recent history of
default.
RMB is not frely convertible into other curencies. However, under
Chinese Mainland’s Foreign Exchange Control Regulations and
Administration of Setlement, and Sale and Payment of Foreign
Exchange Regulations, the Group is permited to exchange RMB for
other curencies through banks authorised to conduct foreign exchange
busines.
22. TRADE AND OTHER PAYABLES AND ACRUALS
T
O
21.
现金及银行结余
银行结余按每日银行存款利率的浮动利率
计息。短期定期存款的存款期介乎一日至三
个月，视乎本集团的即时现金需求而定，并
分别计息。银行结余存放于近期无拖欠记录
且信誉良好的银行。
人民币不能自由兑换成其他货币。然而，
根据中国大陆《外汇管理条例》及《结汇、售
汇及付汇管理规定》，本集团可通过获授权
经营外汇业务的银行将人民币兑换成其他
货币。
22.
贸易及其他应付款项及应计费用
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| – | |||
| – | |||
| – | |||
| – | |||
| – | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 10,000 | |||
| 863 | |||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
22.
贸易及其他应付款项及应计费用（续）
于报告期末按发票日期呈列的贸易应付款
项的账龄分析如下：
贸易应付款项乃不计息且采购的信贷期介
乎30日至180日。其他应付款项乃不计息且
平均信贷期限为1至3个月。本集团已实施财
务风险管理政策，以确保全部应付款项于信
贷期间偿付。
23.
股本
22. TRADE AND OTHER PAYABLES AND ACRUALS
(Continued)
An ageing analysis of the trade payables as at the end of the reporting
period, based on the invoice date, is as folows:
O
The trade payables are non-interest-bearing and the credit period of
purchases ranges from 30 to 180 days. Other payables are non-interest-
bearing and have an average credit term of 1 to 3 months. The Group has
financial risk management policies in place to ensure that al payables
are paid within the credit time frame.
23. SHARE CAPITAL
Domaine Power Holdings Limited
2025 Anual Report 158
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
24. RESERVES
The amounts of the Group’s reserves and the movements therein for the
curent and prior years are presented in the consolidated statement of
changes in equity.
Share premium
The share premium represents the diference betwen the par value of
the shares of the Company and proceds received from the isuance of
the shares of the Company. Under the Companies Law of the Cayman
Islands, the share premium acount of the Company is distributable
to the equity shareholders of the Company provided that imediately
folowing the date on which the dividend is proposed to be distributed,
the Company would be in a position to pay of its debt as they fal due in
the ordinary course of busines.
Statutory surplus reserve
In acordance with the relevant law and regulations in the PRC, each of
the Company’s subsidiaries that was registered in the PRC is required to
apropriate 10% of the anual statutory profit after tax (after ofseting
any prior years’ loses), determined in acordance with the PRC
Generaly Acepted Acounting Principles, to the statutory reserve until
the balance of the reserve fund reaches 50% of the entity’s registered
capital. The statutory reserve can be utilised to ofset prior years’ loses
or to increase capital, provided the remaining balance of the statutory
reserve is not les than 25% of the registered capital.
Merger reserve
The merger reserve of the Group arose from the reorganisation for
the purpose of the Listing of the Group and acquisition of aditional
interests in a subsidiary.
Capital surplus reserve
On 28 July 2014, a balance due to the imediate holding company of
the Company amounting to HK$105,366,000 was capitalised as equity
of the Group.
24.
储备
本集团于本年度及过往年度的储备金额及
其变动于综合权益变动表呈列。
股份溢价
股份溢价指本公司股份面值与发行本公司
股份所得款项之间的差额。根据开曼群岛公
司法，本公司的股份溢价账可分派予本公司
的权益股东，前提乃紧随建议分派股息日期
后，本公司将有能力清偿其在一般业务过程
中到期的债务。
法定盈余储备
根据中国相关法律及法规，于中国注册的本
公司各附属公司须划拨10%根据中国公认会
计原则厘定的年度法定除税后溢利（经抵销
任何过往年度亏损后）至法定储备，直至储
备金结余达到该实体注册资本的50%为止。
该法定储备可用于抵销过往年度亏损或用
于增资，惟法定储备的余下结余不少于注册
资本的25%。
合并储备
本集团的合并储备因本集团上市重组及收
购于附属公司的其他权益而产生。
资本盈余储备
于2014年7月28日，应付本公司直属控股公
司之结余105,366,000港元已资本化为本集团
权益。
| Assumptions | Inputs | |
|---|---|---|
| 假设 | 输入数据 | |
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
25. SHARE SCHEME
On 14 September 2023, the Company pased a resolution in a
shareholders’ meting for the adoption of a share option scheme (the “2023
Share Scheme”) for the purpose of providing the Company with a flexible
means of giving incentives to, rewarding, remunerating, compensating
and/or providing benefits to the directors and employes of the Group
and for such other purposes as the board of directors of the Company may
aprove from time to time. Eligible participants of the scheme include
the directors and employes of the Group.
(a) Grant of share options
On 28 March 2024, the Company granted share options to
certain directors and employes of the Group to subscribe for,
in agregate, up to 2,550,000 ordinary shares of the Company,
subject to aceptance of the grantes under the 2023 Share
Scheme at an exercise price of HK$1.17 per share. The price of
the Company’s shares at the date of grant was HK1.17 per share.
For detailed information, please refer to the anouncement of the
Company dated 28 March 2024.
The fair value of the equity-setled share options granted during
the year was estimated by Aces Partner Profesional Services
Limited, an independent profesionaly qualified valuer, as at the
date of grant using a binomial model, taking into acount the
terms and conditions upon which the options were granted.
There are no cash setlement alternatives. The Group acounts for
the scheme as an equity-setled plan.
The folowing table lists the inputs to the model used in
determining the fair value of the share options granted during the
year ended 31 March 2024:
Dividend yield (%)股息率（%）0%
Volatility (%) (Note)波幅（%）（附注）75.85%
Risk-fre interest rate (%)无风险利率（%）3.49%
Exercise multiple行使倍数2.2–2.8
Forfeiture rate没收率13%–39%
Exercise price (HK$ per share)行使价（每股港元）1.17
Note: Volatility is determined by reference to the historical share prices
of the Company before the date of grant.
25.
股份计划
于2023年9月14日，本公司于股东大会上通
过决议案采纳购股权计划（「2023年股份计
划」），旨在为本公司提供灵活方式向本集
团董事及雇员提供激励、奖励、报酬、补偿
及╱或福利，以及用于本公司董事会可能不
时批准的其他目的。该计划的合资格参与者
包括本集团董事及雇员。
(a) 授出购股权
于2024年3月28日，本公司向本集团若
干董事及雇员授出购股权，以认购合
共最多2,550,000股本公司普通股，惟
有待承授人根据2023年股份计划予以
接纳，行使价为每股1.17港元。本公司
股份于授出日期的价格为每股1.17港
元。详情请参阅本公司日期为2024年3
月28日的公布。
年内授出以权益结算的购股权于授出
日期的公允值由独立专业合资格估值
师亚克硕专业服务有限公司采用二项
式模型估计，当中计及授出购股权的
条款及条件。
概无现金结算替代方案。本集团将该
计划入账列作权益结算计划。
下表载列用于厘定截至2024年3月31日
止年度所授出购股权的公允值的模型
输入数据：
附注： 波幅参照授出日期前本公司的历史
股价而厘定。
| Weighted average exercise price per share | Number of options | ||
|---|---|---|---|
| 加权平均每股 行使价 | 购股权 数目 | ||
| HK$ | |||
| 港元 | |||
| Number of options | Exercise price | Exercise period | |
|---|---|---|---|
| 购股权数目 | 行使价 | 行使期 | |
| HK$ | |||
| 港元 | |||
Domaine Power Holdings Limited
2025 Anual Report 160
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
25.
股份计划（续）
(a) 授出购股权（续）
年内，2023年股份计划项下尚未行使
的购股权如下：
于报告期末，尚未行使购股权的行使
价及行使期如下：
25. SHARE SCHEME (Continued)
(a) Grant of share options (Continued)
The folowing share options were outstanding under the 2023
Share Scheme during the year:
As at 1 April 2023于2023年4月1日–
Granted during the year年内授出1.172,550,000
As at 31 March 2024, 1 April 2024 and
31 March 2025
于2024年3月31日、2024年
4月1日及2025年3月31日1.172,550,000
The exercise prices and exercise periods of the share options
outstanding as at the end of the reporting period are as folows:
2,550,0001.1728 March 2025–27 March 2034
2025年3月28日至2034年3月27日
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
25.
股份计划（续）
(b) 授出股份奖励
于2024年3月28日，本公司向本集团一
名执行董事授出股份奖励，以认购合
共最多100,000股本公司普通股，惟有
待承授人根据2023年股份计划予以接
纳，行使价为每股1.17港元。本公司
股份于授出日期的价格为每股1.17港
元。详情请参阅本公司日期为2024年3
月28日的公布。
股份奖励于授出日期的公允值为每股
1.17港元，此乃透过按归属期内预期股
息付款的现值调整授出日期的收市股
价而估算。
于根据2023年股份计划所授出购股权及股
份奖励的公允值为1,336,000港元，其中本
集团于截至2025年3月31日止年度确认的雇
员股份补偿福利为1,327,000港元（2024年：
9,000港元）。
于报告期末，本公司根据2023年股份计划发
行在外的购股权及股份奖励所涉及的股份
数目分别为2,550,000股及100,000股。倘发行
在外股份获悉数行使及授予，本公司将额外
发行2,650,000股普通股，导致产生额外股本
约2,984,000港元（扣除发行开支前）。
25. SHARE SCHEME (Continued)
(b) Grant of share awards
On 28 March 2024, the Company granted share awards to an
executive director of the Group to subscribe for, in agregate, up
to 100,000 ordinary shares of the Company, subject to aceptance
of the grantes under the 2023 Share Scheme at an exercise price
of HK$1.17 per share. The price of the Company’s shares at the
date of grant was HK1.17 per share. For detailed information,
please refer to the anouncement of the Company dated 28 March
2024.
The fair value of share awards as at the date of grant was HK$1.17
per share, which was estimated by adjusting the closing share
price at the grant date by the present value of expected dividend
payments during the vesting period.
The fair value of the share options and share awards granted under
2023 Share Scheme was HK$1,336,000 of which the Group recognised
employe share-based compensation benefits of HK$1,327,000 for the
year ended 31 March 2025 (2024: HK$9,000).
At the end of the reporting period, the Company had 2,550,000 shares
and 100,000 shares outstanding in regards to share options and share
awards, respectively, under the 2023 Share Scheme. If the outstanding
shares were exercised and awarded in ful, an aditional 2,650,000
ordinary shares of the Company would be isued, resulting in aditional
share capital of aproximately HK$2,984,000 (before isue expenses).
| Depreciation allowance in excess of related depreciation | Losses available for offsetting future taxable profits | Net deferred tax liabilities | ||
|---|---|---|---|---|
| 超过有关折旧 的折旧拨备 | 可供抵销 未来应课税 溢利的亏损 | 递延税项 负债净额 | ||
| HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 |
Domaine Power Holdings Limited
2025 Anual Report 162
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
26. DEFERED INCOME TAX
The movements in defered tax liabilities during the year are as folows:
At 1 April 2023, 31 March 2024,
1 April 2024 and 31 March 2025
于2023年4月1日、2024年
3月31日、2024年4月1日及
2025年3月31日(199)93(106)
Defered income tax asets are recognised for tax loses caried forward
to the extent that the realisation of the related tax benefit through the
future taxable profits is probable. The expiry dates of these tax loses
are subject to the tax rulings of the respective jurisdictions, which are
five years in Chinese Mainland and available indefinitely for ofseting
against future taxable profits in Hong Kong.
As at 31 March 2025, the Group has unrecognised tax loses for
ofseting against future taxable profits of HK$60,100,000 (2024:
HK$57,788,000), which were contributed by the Hong Kong
subsidiaries and can be caried forward indefinitely, and of HK$592,000
(2024: HK$639,000) that arose in Chinese Mainland and wil expire in
one to five years.
26.
递延所得税
年内递延税项负债的变动如下：
因结转税项亏损而确认的递延所得税资产，
仅限于通过未来应课税溢利实现相关税收优
惠存在可能的情况下确认。该等税项亏损的
到期日由各自司法管辖区的税务裁决而定，
中国大陆到期日期限为五年，及香港可无限
期用于抵销未来应课税溢利。
于2025年3月31日，本集团用于抵销未来应
课税溢利的未确认税项亏损其中60,100,000
港元（2024年：57,788,000港元）由香港附属公
司引致并可无限期转结，以及592,000港元
（2024年：639,000港元）于中国大陆产生并将
于一至五年内届满。
| Lease liabilities | ||
|---|---|---|
| 租赁负债 | ||
| HK$’000 | ||
| 千港元 |
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
27. NOTES TO THE CONSOLIDATED STATEMENT OF
CASH FLOWS
(a) Major non-cash transactions
During the year, the Group had non-cash aditions to right-of-use
asets and lease liabilities of HK$1,449,000 (2024: HK$778,000)
in respect of lease arangements for one leased ofice.
(b) Changes in liabilities arising from financing activities
At 1 April 2023于2023年4月1日1,278
Aditions添置778
Lease termination终止租赁(438)
Lease payment租赁付款(772)
Acretion of interest recognised during the year年内确认利息增加57
At 31 March 2024 and 1 April 2024于2024年3月31日及2024年4月1日903
Aditions添置1,449
Lease payment租赁付款(814)
Acretion of interest recognised during the year年内确认利息增加58
At 31 March 2025于2025年3月31日1,596
(c) Acquisition of non-controling interests
On 19 July 2024, the Company acquired a 45% interest in Yuan
Chuan Technology Limited from a non-controling shareholder for
a consideration of HK$207,000 and by ofseting receivables from
the non-controling shareholder amounting to HK$1,800,000.
27.
综合现金流量表附注
(a) 主要非现金交易
年内，本集团就一间租赁办公室之租
赁安排，以非现金方式添置使用权资
产及租赁负债1,449,000港元（2024年：
778,000港元）。
(b) 融资活动产生的负债变动
（c） 收购非控股权益
于2024年7月19日，本公司自一名非
控股东收购于元川科技有限公司之
45%权益，代价为207,000港元及抵消
应收非控股东款项1,800,000港元。
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 6,073 | |||
| 117 | |||
| 22 | |||
| 6,212 | |||
Domaine Power Holdings Limited
2025 Anual Report 164
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
28.
承担
于2025年及2024年3月31日，本集团概无资
本承担。
29.
关联方交易
(i) 截至2025年及2024年3月31日止年度，
本集团与关联方并无其他重大交易。
(i) 本集团主要管理层成员的薪酬︰
有关董事薪酬的进一步详情载于综合
财务报表附注9。
28. COMITMENTS
At 31 March 2025 and 2024, the Group had no capital comitments.
29. RELATED PARTY TRANSACTIONS
(i) The Group had no other material transactions with related parties
during the years ended 31 March 2025 and 2024.
(i) Compensation of key management personel of the Group:
S
P
Further details of directors’ remuneration are included in note 9
to the consolidated financial statements.
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 10,835 | |||
| 924 | |||
| 36,280 | |||
| 48,039 | |||
| 19,481 | |||
| 67,520 | |||
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| – | |||
| 1,534 | |||
| 1,534 | |||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
30. FINANCIAL INSTRUMENTS BY CATEGORY
The carying amounts of each of the categories of financial instruments
as at the end of the reporting period are as folows:
Financial asets
F
Financial liabilities
30.
按类别划分的金融工具
于报告期末各类金融工具的账面值如下：
金融资产
金融负债
| 2025 | 2024 | 2025 | 2024 | ||
|---|---|---|---|---|---|
| 2025年 | 2024年 | 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | ||
| 7,275 – 18,786 | |||||
| – | – | ||||
| – | – | ||||
| 19,481 | 19,481 | ||||
| 26,061 | |||||
| 19,481 | 19,481 | ||||
Domaine Power Holdings Limited
2025 Anual Report 166
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
31. FAIR VALUE AND FAIR VALUE HIERARCHY OF
FINANCIAL INSTRUMENTS
The carying amounts and fair values of the Group’s financial asets at
fair value through profit or los are as folows:
Carying amountFair value
Financial asets金融资产账面值公允值
A
L
Management has asesed that the fair values of cash and bank balances,
trade receivables, financial asets included in other receivables, trade
payables and financial liabilities included in other payables aproximate
to their carying amounts largely due to the short term maturities of
these instruments.
31.
金融工具公允值及公允值层级
本集团按公允值计入损益的金融资产的账
面值及公允值载列如下︰
管理层已评估现金及银行结余、贸易应收款
项、计入其他应收款项的金融资产、贸易应
付款项及计入其他应付款项的金融负债的
公允值与账面值相若，主要由于该等工具于
短期内到期。
| Fair value measurement using | |||||||
|---|---|---|---|---|---|---|---|
| 采用公允值计量 | |||||||
| Quoted prices in active markets (Level 1) | Significant observable inputs (Level 2) | Significant unobservable inputs (Level 3) | Total | ||||
| 活跃市场报价 （第一级） | 重大可观察 输入数据 （第二级） | 重大不可观察 输入数据 （第三级） | 总计 | ||||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||||
| 千港元 | 千港元 | 千港元 | 千港元 | ||||
| – | – | – | – | ||||
| – | – | – | – | ||||
| – | – | 19,481 | 19,481 | ||||
| – | – | 19,481 | 19,481 | ||||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
31. FAIR VALUE AND FAIR VALUE HIERARCHY OF
FINANCIAL INSTRUMENTS (Continued)
Fair value hierarchy
The folowing table ilustrates the fair value measurement hierarchy of
the Group’s financial instruments measured at fair value:
A
H
A
L
As at 31 March 2024于2024年3月31日
Hong Kong listed equity securities香港上市股权证券7,275–7,275
Life insurance policy人寿保险保单–18,78618,786
7,275–18,78626,061
The Group did not have any financial liabilities measured at fair value as
at 31 March 2025 and 2024.
The movements in fair value measurement within Level 3 during the
years ended 31 March 2025 and 2024 are as disclosed in note 17.
During the year ended 31 March 2025 and 2024, there were no transfers
of fair value measurements betwen Level 1 and Level 2 and no transfers
into or out of Level 3 for financial instruments.
31.
金融工具公允值及公允值层级（续）
公允值层级
下表说明本集团按公允值计量的金融工具
的公允值计量层级：
本集团于2025年及2024年3月31日并无任何
按公允值计量之金融负债。
截至2025年及2024年3月31日止年度，公允
值计量第三级的变动在附注17中披露。
截至2025年及2024年3月31日止年度，就金
融工具而言，第一级与第二级公允值计量之
间并无转移，亦无转入或转出第三级。
Domaine Power Holdings Limited
2025 Anual Report 168
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
32. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES
The Group’s principal financial instruments comprise cash and short
term bank deposits, financial asets at fair value through profit or los,
other receivables and other payables. The main purpose of these financial
instruments is to raise finance for the Group’s operations. The Group has
various other financial asets and liabilities such as trade receivables and
trade payables, which arise directly from its operations.
The Group’s exposure to market risk (including foreign curency risk),
credit risk and liquidity risk arises in the normal course of its busines.
These risks are managed by the Group’s financial management policies
and practices described below:
As of 31 March 2025 and 2024, the Group had no short-term
borowings, so there is no interest rate risk.
Foreign curency risk
The Group has transactional curency exposures. Such exposures arise
from sales or purchases by operating units in curencies other than the
units’ functional curencies. The Group manages its foreign curency risk
by closely monitoring the level of foreign curency balances. The Group
curently has not entered into any foreign curency forward contracts to
hedge against foreign curency risk. Management wil consider hedging
foreign curency exposure should the ned arise.
32.
财务风险管理目标及政策
本集团的主要金融工具包括现金及短期银
行存款、按公允值计入损益的金融资产、其
他应收款项及其他应付款项。该等金融工具
主要用于为本集团筹集营运资金。本集团有
直接来自其营运的各种其他金融资产及负
债，例如贸易应收款项及贸易应付款项。
本集团面临於其一般业务过程中产生的市
场风险（包括外币风险）、信贷风险及流动资
金风险。由本集团的财务管理政策及惯例管
理的该等风险概述如下：
截至2025年及2024年3月31日，本集团并无
短期借贷，因此没有利率风险。
外币风险
本集团在交易上有货币风险。此等风险因营
运单位以该单位功能货币以外之货币进行
买卖而产生。本集团通过密切监控外币结余
水平管理其外币风险。本集团目前尚未订立
任何外币远期合约对冲外币风险。管理层将
于必要时考虑对冲外币风险。
| 2025 | 2024 | 2025 | 2024 | ||
|---|---|---|---|---|---|
| 2025年 | 2024年 | 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | ||
| 1,245 – | |||||
| 1,139 | 291 | ||||
| – | – | ||||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
32. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (Continued)
Foreign curency risk (Continued)
The carying amounts of the Group’s monetary asets and monetary
liabilities denominated in foreign curencies, i.e., curencies other than
the functional curency of the respective group entities, which are mainly
trade receivables, other receivables, bank balances and trade and other
payables, at the end of the reporting period are aproximately as folows:
AsetsLiabilities
资产负债
R
Since HK$ is peged to US$, the Group does not expect any significant
movements in the HK$/US$ exchange rate.
The Group’s los before tax has no significant exposure to foreign
curency risk on the reasonably posible change in the RMB exchange
rate.
Credit risk
The Group is exposed to credit risk primarily in relation to its cash
and cash equivalents, trade receivables as wel as other receivables. The
carying amounts of each clas of the above financial asets represent the
Group’s maximum exposure to credit risk in relation to financial asets.
Risk management
Credit risk is managed on a group basis. Al cash and cash equivalents
were placed with state-owned banks and financial institutions in the
PRC and reputable international banks and financial institutions in
Hong Kong. The Group has policies in place to ensure that revenues
under credit terms are made to counterparties with an apropriate credit
history and management performs ongoing credit evaluations of its
counterparties. In adition, the Group has policies in place to ensure
that setlement of trade receivables is folowed up on a timely basis. The
Group has no significant concentrations of credit risk.
32.
财务风险管理目标及政策（续）
外币风险（续）
本集团于报告期末以各集团实体的功能货
币以外的外币计值的货币资产及货币负债
（主要为贸易应收款项、其他应收款项、银
行结余以及贸易及其他应付款项）的账面值
概约如下：
由于港元与美元挂钩，本集团预期港元兑美
元的汇率将不会出现任何重大变动。
本集团之除税前亏损并无因人民币汇率之
合理可能变动而面临重大外币风险。
信贷风险
本集团主要面临与其现金及现金等价物、贸
易应收款项及其他应收款项有关的信贷风
险。上述各类金融资产的账面值指本集团所
面临与金融资产有关的最大信贷风险。
风险管理
信贷风险按集团基准管理。所有现金及现
金等价物均存置在中国的国有银行及金融
机构以及香港信誉良好的国际银行及金融
机构。本集团已实施政策，确保收益是按信
贷条款从具有适当信用记录的交易对手获
得，而管理层持续对交易对手进行信贷评
估。此外，本集团已实施政策，确保及时跟
进贸易应收款项的结算。本集团并无重大集
中信贷风险。
| 12-month ECLs | Lifetime ECLs | |||||||
|---|---|---|---|---|---|---|---|---|
| 12个月预期 信贷亏损 | 全期预期信贷亏损 | |||||||
| Stage 1 | Stage 2 | Stage 3 | Simplified approach | Total | ||||
| 第一阶段 | 第二阶段 | 第三阶段 | 简化方法 | 总计 | ||||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | ||||
| – | – | – | 10,835 | 10,835 | ||||
| 924 | – | – | – | 924 | ||||
| – | – | 2,542 | – | 2,542 | ||||
| 36,280 | – | – | – | 36,280 | ||||
| 37,204 | – | 2,542 | 10,835 | 50,581 | ||||
Domaine Power Holdings Limited
2025 Anual Report 170
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
32. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (Continued)
Credit risk (Continued)
Impairment of financial asets
The Group has two types of financial asets that are subject to HKFRS 9’s
expected credit los model:
- , and
• other financial asets at amortised cost.
While cash and cash equivalents were also subject to the impairment
requirements of HKFRS 9, no impairment los was identified.
The tables below show the credit quality and the maximum exposure to
credit risk based on the Group’s credit policy, which is mainly based on
past due information unles other information is available without undue
cost or efort, and year-end staging clasification as at 31 March. The
amounts presented are gros carying amounts for financial asets.
As at 31 March 2025
F
C
32.
财务风险管理目标及政策（续）
信贷风险（续）
金融资产减值
本集团有两种金融资产须遵守香港财务报
告准则第9号的预期信贷亏损模式：
- ；及
- 。
尽管现金及现金等价物亦须遵守香港财务
报告准则第9号的减值规定，但并未识别任
何减值亏损。
下表显示基于本集团信贷政策的信贷品质
和最大的信贷风险敞口，该政策主要基于逾
期资料，除非其他资料可以在没有不当成本
或努力的情况下获得，以及截至3月31日的
年终分期分类。呈现的金额是金融资产的账
面总值。
于2025年3月31日
| 12-month ECLs | Lifetime ECLs | |||||||
|---|---|---|---|---|---|---|---|---|
| 12个月预期 信贷亏损 | 全期预期信贷亏损 | |||||||
| Stage 1 | Stage 2 | Stage 3 | Simplified approach | Total | ||||
| 第一阶段 | 第二阶段 | 第三阶段 | 简化方法 | 总计 | ||||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | ||||
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
32. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (Continued)
Credit risk (Continued)
Impairment of financial asets (Continued)
As at 31 March 2024
Trade receivables贸易应收款项–11,03011,030
Financial asets included
in prepayments, deposits
and other receivables
计入预付款项、
按金及其他应收
款项的金融资产
— Normal— 正常3,230–3,230
— Doubtful— 存疑–2,542–2,542
Cash and bank balances现金及银行结余36,394–36,394
39,624–2,54211,03053,196
* For trade receivables to which the Group aplies the simplified aproach
for impairment, information is disclosed in note 19 to the consolidated
financial statements.
The credit quality of the financial asets included in prepayments, deposits
and other receivables is considered to be “normal” when they are not past
due and there is no information indicating that the financial asets had a
significant increase in credit risk since initial recognition. Otherwise, the
credit quality of the financial asets is considered to be “doubtful”.
* The credit risk of the Group’s other financial asets arises from default
of the counterparty, with a maximum exposure equal to the carying
amounts of these instruments. As at 31 March 2025, a receivable with a
gros amount of HK$2,542,000 (2024: HK$2,542,000) has ben fuly
provided as the Group’s management does not have reasonable expectation
of recovering the contractual cash flows.
Liquidity risk
The Group aims to maintain suficient cash and credit lines to met
its liquidity requirements. The Group finances its working capital
requirements through a combination of funds generated from operations
and leases.
The table below sumarises the maturity profile of the Group’s non-
derivative financial liabilities at the end of the reporting period based
on contractual undiscounted payments including interest payments
computed using contractual rates.
32.
财务风险管理目标及政策（续）
信贷风险（续）
金融资产减值（续）
于2024年3月31日
* 就本集团应用简化方法进行减值的贸易应
收款项而言，有关资料于综合财务报表附
注19披露。
计入预付款项、按金及其他应收款项的金
融资产如并无逾期，且并无任何资料表明
该等金融资产自初步确认以来的信贷风险
显著增加，则其信贷质素被视为「正常」。否
则，金融资产的信贷质素被视为「存疑」。
* 与本集团其他金融资产有关的信贷风险均
来自对方的违约，所面临的最大风险相等于
该等工具的账面值。于2025年3月31日，由
于本集团管理层并无合理预期收回合约现
金流量，故就总额为2,542,000港元（2024年：
2,542,000港元）的应收款项悉数计提拨备。
流动资金风险
本集团致力于维持充足的现金及信用额度
以满足其流动资金要求。本集团通过经营所
产生的资金及租赁方式为其营运资金要求
提供融资。
下表概述本集团于报告期末基于合约未贴
现付款（包括使用合约利率计算的利息款
项）的非衍生金融负债到期情况。
| On demand or less than 1 year | 1 to 5 years | Over 5 years | Total contractual cash flows | Carrying amount | ||
|---|---|---|---|---|---|---|
| 应要求或 于1年内 | 1至5年 | 超过5年 | 合约现金 流量总额 | 账面值 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | ||
| 1,534 | – | – | 1,534 | 1,534 | ||
| 802 | 891 | – | 1,693 | 1,596 | ||
| 2,336 | 891 | – | 3,227 | 3,130 |
Domaine Power Holdings Limited
2025 Anual Report 172
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
32. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (Continued)
T
L
As at 31 March 2024于2024年3月31日
Trade and other payables贸易及其他应付款项2,482–2,4822,482
Lease liabilities租赁负债594349–943903
3,076349–3,4253,385
Capital management
The Group’s objectives for managing capital are to safeguard the Group’s
ability to continue as a going concern in order to provide returns for
shareholders and to maintain an optimal capital structure to reduce the
cost of capital.
The Group manages its capital structure and makes adjustments to
it in light of changes in economic conditions. To maintain or adjust
the capital structure, the Group may adjust the dividend payment to
shareholders, return capital to shareholders, or sel asets to reduce debt.
No changes in the objectives, policies or proceses for managing capital
were made during the years ended 31 March 2025 and 2024.
The management of the Group reviews the capital structure on a
regular basis. As part of this review, management considers the cost
of capital and the risks asociated with each clas of capital. Based on
recomendations of management, the Group wil balance its overal
capital structure through the payment of dividends as wel as the isue of
new debt or the redemption of the debt.
The Group monitors capital using, inter alias, a gearing ratio which is
net debt divided by total equity plus net debt. As at 31 March 2025 and
31 March 2024, the Group had a net cash position.
32.
财务风险管理目标及政策（续）
资本管理
本集团管理资本的目标乃保障本集团持续
经营能力，为股东创造回报以及维持最佳资
本架构以降低资本成本。
本集团管理其资本架构并就经济状况的变
动作出调整。为维持或调整资本架构，本集
团可能调整向股东支付的股息、向股东退还
资本或销售资产以减少债务。于截至2025年
及2024年3月31日止年度，有关资本管理的
目标、政策或程序并无任何变动。
本集团管理层定期审阅资本架构。作为审阅
的一部分，管理层会考虑资本成本及与各类
资本相关的风险。根据管理层建议，本集团
将通过支付股息及发行新债或偿还债务，以
平衡整体资本架构。
本集团使用（其中包括）资产负债比率（债务
净额除以权益总额加债务净额）以监控资
本。于2025年3月31日及2024年3月31日，本
集团持有现金净额。
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
33. EVENT AFTER REPORTING PERIOD
Withdrawal of Life Insurance Policy
On 2 May 2025 (after trading hours), the Board aproved and submited
the relevant form to HSBC Life (International) Limited (“HSBC Life”)
for the withdrawal of life insurance policy by KTL Jewelery Trading
Limited (“KTL”), an indirect wholy-owned subsidiary of the Company,
as the policy holder and beneficiary of a life insurance policy entered into
by KTL with HSBC Life on 26 June 2015 (the “Life Insurance Policy”),
at the surender value (the “Withdrawal”).
Information about the Life Insurance Policy
The Life Insurance Policy is to insure for Mr. Kei York Pang Victor, who
was a controling shareholder, an executive Director and chief executive
oficer of the Company. The curent insured person is Mr. Tao Hongbo,
the chief operation oficer of the Company who is responsible for daily
operation and strategy of the Company.
Financial Efects of the Withdrawal
Based on the surender value of the Life Insurance Policy as at 2 May
2025 amounting to an agregate of aproximately US$2,480,000
(equivalent to aproximately HK$19,344,000) and the single premium
paid of the Life Insurance Policy, the value of Life Insurance Policy
was already breakeven. As the Withdrawal wil take efect on a date to
be mutualy agred betwen HSBC Life and KTL, after al surender
requirements are received in god order by the Company to HSBC Life,
the surender value may vary upon the efective date of the Withdrawal.
The Company wil ensure that the highest aplicable percentage ratio
calculated pursuant to Rule 14.07 of the Listing Rules in respect of the
Withdrawal at the efective date wil be les than 25% and wil comply
with the relevant Listing Rules.
It is expected that the net proceds from the Withdrawal wil be used to
increase working capital and develop gold jewelery products.
Reasons for and Benefits of the Withdrawal
Taking into acount that the Withdrawal is expected to be already
breakeven, after due and careful consideration by the Board, it is
considered that the Withdrawal wil increase working capital and
provide fund available for use to develop gold jewelery products. In view
of the above, the Directors (including the independent non-executive
Directors) are of the view that the terms of the Withdrawal are fair and
reasonable, and in the interests of the Company and the Shareholders as a
whole.
For details of the Withdrawal, please refer to the anouncement of the
Company dated 2 May 2025.
Save as disclosed above, there is no other significant event of the Group
after the Reporting Period.
33.
报告期后事项
提取人寿保单
于2025年5月2日（交易时段后），董事会批准
本公司间接全资附属公司三和珠宝贸易有
限公司（「三和」）（作为三和与汇丰人寿保险
（国际）有限公司（「汇丰人寿」）于2015年6月
26日签订的人寿保险保单（「人寿保单」）持有
人及受益人）按退保价值提取人寿保单，并
已就此向汇丰人寿提交相关表格（「提取」）。
有关人寿保单的资料
人寿保单为本公司前控股东、执行董事兼
行政总裁纪若鹏先生投保。现时受保人为本
公司营运总监陶鸿波先生，其负责本公司日
常营运及策略工作。
提取的财务影响
按于2025年5月2日人寿保单的退保价值合
共约2,480,000美元（相当于约19,344,000港元）
及人寿保单的已付一次性保费计算，人寿保
单的价值已达致收支平衡。待汇丰人寿妥为
接获本公司发出的所有退保要求后，由于提
取将于汇丰人寿与三和相互协定的日期生
效，故退保价值或因提取生效日期而异。本
公司将确保根据上市规则第14.07条计算有
关提取于生效日期的最高适用百分比率低
于25%，并将遵守相关上市规则。
预期提取所得款项净额将用作增加营运资
金及发展黄金珠宝产品。
提取的理由及裨益
鉴于提取预期将达致收支平衡，董事会经适
当审慎考虑后认为，提取将增加营运资金，
并提供资金用作发展黄金珠宝产品。基于上
述原因，董事（包括独立非执行董事）认为，
提取条款属公平合理，并符合本公司及股东
的整体利益。
提取详情请参阅本公司日期为2025年5月2
日之公布。
除上述披露外，本集团概无其他报告期后重
大事项。
| 2025 | 2024 | ||
|---|---|---|---|
| 2025年 | 2024年 | ||
| HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | ||
| 7 | |||
| 107,412 | |||
| – | |||
| 107,419 | |||
| 572 | |||
| 15,744 | |||
| 17,430 | |||
| 33,746 | |||
| 59,818 | |||
| 1,115 | |||
| 60,933 | |||
| (27,187) | |||
| 80,232 | |||
| 80,232 | |||
| 863 | |||
| 79,369 | |||
| 80,232 | |||
Domaine Power Holdings Limited
2025 Anual Report 174
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
34.
本公司财务状况表
本公司于报告年度末财务状况表的资料
如下：
34. STATEMENT OF FINANCIAL POSITION OF THE
COMPANY
Information about the statement of financial position of the Company at
the end of the reporting year is as folows:
I
F
D
C
O
N
R
| Share premium | Other reserve | Capital surplus | Accumulated losses | Total equity | ||
|---|---|---|---|---|---|---|
| 股份溢价 | 其他储备 | 资本盈余 | 累计亏损 | 权益总额 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 |
| – | – | – | (6,559) | (6,559) |
|---|---|---|---|---|
| – | 1,327 | – | – | 1,327 |
| 122,787 | 3,276 | 105,366 | (152,060) | 79,369 |
域能控股有限公司
二零二五年度报告
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
34. STATEMENT OF FINANCIAL POSITION OF THE
COMPANY (Continued)
Note: A sumary of the reserve movements of the Company is as folows:
As at 1 April 2023于2023年4月1日122,7871,940105,366(130,314)99,779
Los for the year and total
comprehensive los for the year
年内亏损及
年内全面亏损总额–(15,187)(15,187)
Employe share-based compensation
benefits
雇员股份补偿福利
–9–9
As at 31 March 2024 and
1 April 2024
于2024年3月31日及
2024年4月1日122,7871,949105,366(145,501)84,601
Los for the year and total
comprehensive los for the year
年内亏损及
年内全面亏损总额
Employe share-based compensation
benefits
雇员股份补偿福利
As at 31 March 2025于2025年3月31日
35. APROVAL OF THE CONSOLIDATED FINANCIAL
STATEMENTS
The consolidated financial statements were aproved and authorised for
isue by the Board of Directors on 26 June 2025.
34.
本公司财务状况表（续）
附注：本公司储备变动概要如下：
35.
批准综合财务报表
董事会已于2025年6月26日批准及授权刊发
综合财务报表。
| 2025 | 2024 | 2023 | 2022 | 2021 | ||
|---|---|---|---|---|---|---|
| 2025年 | 2024年 | 2023年 | 2022年 | 2021年 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | ||
| 185,477 | ||||||
| (183,572) | ||||||
| 1,905 | ||||||
| 1,109 | ||||||
| (1,546) | ||||||
| (16,569) | ||||||
| – | ||||||
| 6,749 | ||||||
| (58) | ||||||
| – | ||||||
| – | ||||||
| (8,410) | ||||||
| (46) | ||||||
| (8,456) | ||||||
| 2025 | 2024 | 2023 | 2022 | 2021 | ||
|---|---|---|---|---|---|---|
| 2025年 | 2024年 | 2023年 | 2022年 | 2021年 | ||
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | ||
| 82,458 | ||||||
| 8,693 | ||||||
| 73,765 | ||||||
Domaine Power Holdings Limited
2025 Anual Report 176
FINANCIAL SUMARY
财务概要
FIVE YEAR FINANCIAL RESULTS
Year ended 31 March
截至3月31日止年度
R
G
L
L
As at 31 March
于3月31日
T
T
T
T
五年财务业绩
| www.domainepower.com | Domaine Power Holdings Limited 域能控股有限公司 2025 Annual Report 年度报告 | |
|---|---|---|