01793 伟工控股 财务报表/环境、社会及管治资料：年报2024/25
WECON HOLDINGS LIMITED
伟工控股有限公司
Stock code 股份代号: 1793
(Incorporated in the Cayman Islands with limited liability)
(于开曼群岛注册成立之有限公司）
WECON HOLDINGS LIMITED
伟工控股有限公司
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Corporate Information
公司资料
Chairman’s Statement
主席报告
Management Discusion and Analysis
管理层讨论及分析
Corporate Governance Report
企业管治报告
Biographical Details of Directors and
Senior Management
董事及高级管理层的履历详情
Report of the Directors
董事会报告
Environmental, Social and Governance Report
环境、社会及管治报告
Independent Auditor’s Report
独立核数师报告
Consolidated Statement of Profit or Los and
Other Comprehensive Income
综合损益及其他全面收入表
Consolidated Statement of
Financial Position
综合财务状况表
Consolidated Statement of
Changes in Equity
综合权益变动表
Consolidated Statement of
Cash Flows
综合现金流量表
Notes to Consolidated Financial Statements
综合财务报表附注
Financial Sumary
财务概要
CONTENTS
目录
2WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE INFORMATION
公司资料
董事
执行董事
曾家叶先生（主席）
曾梓谦先生
曾梓杰先生
非执行董事
陈乐雯女士（于2024年12月12日获委任）
独立非执行董事
刘志强博士
陈添耀先生
施国荣先生
公司秘书
邓肇峰先生
审核委员会
施国荣先生（主席）
刘志强博士
陈添耀先生
提名委员会
刘志强博士（主席）
施国荣先生
曾家叶先生（于2025年6月27日不再担任成员）
陈乐雯女士（于2025年6月27日获委任）
薪酬委员会
陈添耀先生（主席）
施国荣先生
曾家叶先生
注册办事处
Cricket Square
Hutchins Drive
P.O. Box 2681
Grand Cayman KY1-1111
Cayman Islands
DIRECTORS
Executive Directors
Mr. Tsang Ka Yip (Chairman)
Mr. Tsang Tsz Him Philip
Mr. Tsang Tsz Kit Jery
Non-executive Director
Ms. Chan Lok Man (apointed on 12 December 2024)
Independent Non-executive Directors
Dr. Lau Chi Keung
Mr. Chan Tim Yiu Raymond
Mr. Sze Kwok Wing Nigel
COMPANY SECRETARY
Mr. Tang Siu Fung Calvin
AUDIT COMITE
Mr. Sze Kwok Wing Nigel (Chairman)
Dr. Lau Chi Keung
Mr. Chan Tim Yiu Raymond
NOMINATION COMITE
Dr. Lau Chi Keung (Chairman)
Mr. Sze Kwok Wing Nigel
Mr. Tsang Ka Yip (ceased to be a member on 27 June 2025)
Ms. Chan Lok Man (apointed on 27 June 2025)
REMUNERATION COMITE
Mr. Chan Tim Yiu Raymond (Chairman)
Mr. Sze Kwok Wing Nigel
Mr. Tsang Ka Yip
REGISTERED OFICE
Cricket Square
Hutchins Drive
P.O. Box 2681
Grand Cayman KY1-1111
Cayman Islands
3伟工控股有限公司 年报2024/2025
CORPORATE INFORMATION
公司资料
总办事处及香港主要营业地点
香港
德辅道中244-252号
东协商业大厦18楼
有关香港法律的法律顾问
柯伍陈律师事务所
核数师
德勤•关黄陈方会计师行
执业会计师
注册公众利益实体核数师
主要往来银行
香港上海汇丰银行有限公司
中国银行（香港）
恒生银行有限公司
股份过户登记总处
Conyers Trust Company (Cayman) Limited
Cricket Square
Hutchins Drive
P.O. Box 2681
Grand Cayman KY1-1111
Cayman Islands
香港股份过户登记分处
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
股份代号
网站
htp:/w.wecon.com.hk
HE AD OFICE AND PRINCIPAL PLACE OF
BUSINES IN HONG KONG
18/F, Tung Hip Comercial Building
244-252 Des Voeux Road Central
Hong Kong
LEGAL ADVISER AS TO HONG KONG LAWS
ONC Lawyers
AUDITOR
Deloite Touche Tohmatsu
Certified Public Acountants
Registered Public Interest Entity Auditors
PRINCIPAL BANKERS
The Hongkong and Shanghai Banking Corporation Limited
Bank of China, Hong Kong
Hang Seng Bank Limited
PRINCIPAL SHARE REGISTRAR AND TRANSFER OFICE
Conyers Trust Company (Cayman) Limited
Cricket Square
Hutchins Drive
P.O. Box 2681
Grand Cayman KY1-1111
Cayman Islands
HO NG KONG BRANCH SHARE REGISTRAR
AND TRANSFER OFICE
Tricor Investor Services Limited
17/F, Far East Finance Centre
16 Harcourt Road
Hong Kong
STOCK CODE
WEBSITE
htp:/w.wecon.com.hk
4WECON HOLDINGS LIMITED Anual Report 2024/2025
CHAIRMAN’S STATEMENT
主席报告
Dear Shareholders,
On behalf of the board (the “Board”) of directors (the
“Directors”) of Wecon Holdings Limited (the “Company”,
together with its subsidiaries, the “Group”), I am pleased to
present to our shareholders (the “Shareholders”) the anual
report of our Group for the year ended 31 March 2025 (the
“Year”).
FINANCIAL HIGHLIGHTS
The revenue of our Group decreased by aproximately
HK$101.7 milion or aproximately 8.8% from aproximately
HK$1,160.4 milion for the year ended 31 March 2024 to
aproximately HK$1,058.7 milion for the year ended 31 March
2025. The profit atributable to owners for the year ended 31
March 2025 was aproximately HK$7.4 milion, which increased
by aproximately HK$1.4 milion as compared to that for the
year ended 31 March 2024.
PROSPECTS
During the year ended 31 March 2025, the Group was
sucesfuly awarded two sizeable contracts with an agregate
contract sum of aproximately HK$574.9 milion. Subsequent
to 31 March 2025 and up to the date of this anual report, the
Group was sucesfuly awarded two aditional contracts with
an agregate contract sum of over HK$1 bilion. The Group wil
continue to diversify its customer base by placing more efort
in promoting the Group’s reputation, ensuring projects are
completed on time with the highest quality and implementing
various cost-efective measures to improve its competitivenes.
The management of the Group stil remains prudently optimistic
about the prospects of the construction industry in Hong Kong.
各位股东：
本人谨代表伟工控股有限公司（「本公司」，
连同其附属公司，统称「本集团」）董事（「董
事」）会（「董事会」）欣然向股东（「股东」）提
呈本集团截至2025年3月31日止年度（「本年
度」）的年度报告。
财务摘要
本集团收益由截至2024年3月31日止年度约
1,160.4百万港元减少至截至2025年3月31日
止年度约1,058.7百万港元，减幅约101.7百
万港元或约8.8%。截至2025年3月31日止年
度的拥有人应占溢利约为7.4百万港元，较
截至2024年3月31日止年度增加约1.4百万港
元。
展望
截至2025年3月31日止年度，本集团成功获
授予两份大型合约，合约总额约为574.9百
万港元。于2025年3月31日之后及直至本年
报日期，本集团成功获授予两份额外合约，
合约总额逾10亿港元。本集团将继续格外注
重提升本集团的声誉，确保项目以最高水准
按时完成，并实施各项具有成本效益的措施
提升其竞争力，使其客户群得以多元化。本
集团管理层仍对香港建造业的前景保持审慎
乐观。
5伟工控股有限公司 年报2024/2025
CHAIRMAN’S STATEMENT
主席报告
As the world economy enters into a period of profound
transformation, the Group would sek evolution through every
avenue. The Group believes that the building information
modeling services could diferentiate the Group from the
Group’s competitors through providing creative technical
solutions to the Group’s customers. Going forward, the Group
plans to invest in building construction related services that
wil enhance the Group’s capabilities and provide synergies to
the existing busines of the Group, while the Group strives to
maintain high quality and workmanship which the Group has
ben delivering to its customers.
APRECIATION
On behalf of the Board, I would like to expres my heartfelt
gratitude to our Shareholders, institutional investors, customers,
bankers, supliers, subcontractors and busines partners for
their continuous suport to and confidence in the Group. I
would also like to take this oportunity to expres my sincere
thanks to our management team and al staf members for their
efort and significant contribution to the Group.
Mr. Tsang Ka Yip
Chairman and Chief Executive Oficer
Hong Kong, 27 June 2025
随著世界经济步入重大变革时期，本集团将
通过各种途径寻求发展。本集团认为建筑信
息模拟服务让本集团得以从本集团的竞争对
手中脱颖而出，皆因本集团为本集团的客户
提供创新的技术解决方案。展望未来，本集
团致力维持其一贯高水准，继续向客户交付
优质工艺，并计划投资于屋宇建造相关服
务，以提升本集团的能力并为本集团现有的
业务提供协同效应。
致谢
本人谨代表董事会对我们的股东、机构投资
者、客户、银行、供应商、分包商及业务伙
伴对本集团一直以来的支持及信任致以由衷
谢意，亦希望借此机会衷心感谢管理团队和
全体员工为本集团付出努力及作出重大贡
献。
曾家叶先生
主席及行政总裁
香港，2025年6月27日
6WECON HOLDINGS LIMITED Anual Report 2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
BUSINES REVIEW
The Group is a long-established main contractor in Hong Kong
principaly engages in the provision of (i) building construction
services and (i) repair, maintenance, alteration and adition
(“RMA”) works services. The Group provides building
construction services to customers in both private and public
sectors. The building construction services provided by the
Group primarily consist of building works for new buildings,
including residential, comercial and industrial buildings, while
the Group’s RMA works services include the general upkep,
maintenance, improvement, refurbishment, alteration and
adition of existing facilities and components of buildings and
their suroundings. The shares of the Company (the “Share(s)”)
were listed on the Main Board of The Stock Exchange of Hong
Kong Limited (the “Stock Exchange”) on 27 February 2019
(the “Listing Date”). During the year ended 31 March 2025,
RH Studio Limited, an indirect wholy-owned subsidiary of the
Company, strategicaly expanded its operations by launching a
new line of busines focused on the design and sales of data
procesing hardware. This initiative aligns with the Group’s
vision to diversify its revenue streams and capitalize on the
growing global demand for high-performance computing
solutions.
As at 31 March 2025, the Group had six major projects on hand
each with an awarded contract sum of HK$10.0 milion or above,
which include projects in progres and projects that are yet to
comence.
During the year ended 31 March 2025, the Group had
completed five major projects each with an awarded contract
sum of HK$10.0 milion or above.
PRINCIPAL RISKS AND UNCERTAINTIES
There are certain risks relating to the Group’s operations which
could harm the Group’s busines, financial condition and
operating results. Some of the relatively material risks relating
to the Group are sumarised as folows:
业务回顾
本集团作为香港一间历史悠久之总承建商，
主要从事提供(i)屋宇建造服务及(i)维修、保
养、改建及加建（「装修及维修工程」）工程
服务。本集团提供屋宇建造服务予私营及公
营界别客户。本集团提供的屋宇建造服务主
要包括住宅、商用和工业楼宇等新楼宇的建
筑工程，而本集团的装修及维修工程服务包
括对现有设施、楼宇各部分及周围环境的一
般维修、保养、改善、翻新、改建及加建。
本公司股份（「股份」）于2019年2月27日（「上
市日期」）于香港联合交易所有限公司（「联
交所」）主板上市。截至2025年3月31日止
年度，本公司间接全资附属公司RH Studio
Limited透过推出专注于设计及销售数据处
理硬件的新业务，策略性拓展其营运。此项
举措符合本集团使其收益来源趋向多元化及
从全球对高性能运算解决方案日益增长的需
求中获利的愿景。
于2025年3月31日，本集团手头上有六宗主
要项目，各获授合约金额为10.0百万港元或
以上，包括正在进行中及尚未开始的项目。
截至2025年3月31日止年度，本集团已完成
五宗主要项目，各获授合约金额为10.0百万
港元或以上。
主要风险及不确定因素
与本集团营运相关的若干风险可能会损害本
集团的业务、财务状况及营运业绩。部分有
关本集团的相对重大风险概述如下：
7伟工控股有限公司 年报2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
(i) 本集团业务及营运可能因公众健康事故
而受到影响，可能导致香港或其他地方
实施封城、旅游限制及停工；
(i) 本集团收益倚赖于本集团通过非经常性
投标或报价流程获得的合约。概不保证
本集团持续成功进行项目投标或报价，
本集团的可持续性及财务表现或受重大
不利影响；
(i) 本集团面临严重倚赖本集团最大及主要
客户的集中风险；
(iv) 本集团通常倚赖本集团分包商为本集团
的项目进行大部分工程；分包成本的任
何波动、本集团分包商表现欠佳或无法
物色到分包商或会对本集团的营运及盈
利能力造成重大不利影响；
(v) 本集团可能由于收取客户进度款项与支
付供应商及分包商款项的时间上不配合
而导致现金流量不足；
(vi) 原材料价格及供应情况的变化可能对本
集团的营运业绩造成重大不利影响；及
(vi) 本集团于业务营运的过程中提供履约保
证金，其可影响本集团的流动资金状
况。
有关风险因素的详细讨论，请参阅本公司
日期为2019年1月30日的招股章程（「招股章
程」）内「风险因素」一节。
(i) The Group’s busines and operation may be afected by
public health incidents, which may cause lockdown, travel
restrictions and suspension of work in Hong Kong or
elsewhere;
(i) the Group’s revenue relies on the Group’s contracts being
awarded through tendering or quotation proceses which
are not recurent in nature. There is no guarante on the
Group’s continual suces in project tenders or quotation
and the Group’s sustainability and financial performance
may be materialy and adversely afected;
(i) the Group is exposed to concentration risk of heavy
reliance on the Group’s largest and major customers;
(iv) the Group relies on the Group’s subcontractors to perform
generaly most of the works of the Group’s projects;
any fluctuations in subcontracting costs, unsatisfactory
performance or unavailability of the Group’s subcontractors
may materialy and adversely afect the Group’s operations
and profitability;
(v) the Group may sufer from cash flow shortcomings due to
mismatch in time betwen receipt of progres payments
from our customers, and payments to our supliers and
subcontractors;
(vi) changes in the prices and availability of raw materials
may materialy and adversely afect the Group’s operating
results; and
(vi) the Group provides performance bonds in the course of the
Group’s busines operations which could afect the Group’s
liquidity position.
For detailed discusion of the risk factors, please refer to
the section headed “Risk Factors” in the prospectus of the
Company dated 30 January 2019 (the “Prospectus”).
8WECON HOLDINGS LIMITED Anual Report 2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
SEGMENT INFORMATION
The Group’s reportable and operating segments are (i) building
construction services and (i) RMA works services. Details of
the segmental information of the Group is disclosed in note 5
to the consolidated financial statements.
FINANCIAL REVIEW
Revenue
The revenue of the Group decreased by aproximately
HK$101.7 milion or aproximately 8.8% from aproximately
HK$1,160.4 milion for the year ended 31 March 2024 to
aproximately HK$1,058.7 milion for the year ended 31 March
2025.
(i) Building Construction Services
The revenue generated from the building construction
services increased by aproximately HK$193.8 milion
or aproximately 26.7% from aproximately HK$726.0
milion for the year ended 31 March 2024 to aproximately
HK$919.8 milion for the year ended 31 March 2025.
Such increase was mainly due to the increase in revenue
generated from several major projects, which achieved
significant progres during the year ended 31 March 2025.
Such increase, however, was partialy ofset by the decrease
in revenue generated from other major projects as a result
of the practical completion of those projects during the
year ended 31 March 2025.
(i) RMA Works Services
The revenue generated from the RMA works services
decreased by aproximately HK$295.5 milion or
aproximately 68.0% from aproximately HK$434.4 milion
for the year ended 31 March 2024 to aproximately
HK$138.9 milion for the year ended 31 March 2025. Such
decrease was primarily atributable to the decrease in
revenue generated from several major projects as a result
of completion of these projects during the year ended 31
March 2025.
分部资料
本集团可呈报及经营分部为(i)屋宇建造服务
及(i)装修及维修工程服务。本集团分部资料
详情于综合财务报表附注5内披露。
财务回顾
收益
本集团收益由截至2024年3月31日止年度约
1,160.4百万港元减少至截至2025年3月31日
止年度约1,058.7百万港元，减幅约101.7百
万港元或约8.8%。
(i) 屋宇建造服务
屋宇建造服务所产生的收益由截至
2024年3月31日止年度约726.0百万港
元增加至截至2025年3月31日止年度约
919.8百万港元，增幅约193.8百万港元
或约26.7%。该增幅主要因数项主要项
目于截至2025年3月31日止年度取得重
大进展所产生的收益增加。然而，该增
幅部分被截至2025年3月31日止年度其
他主要项目实际竣工导致该等项目所产
生的收益减少所抵销。
(i) 装修及维修工程服务
装修及维修工程服务所产生的收益由截
至2024年3月31日止年度约434.4百万
港元减少至截至2025年3月31日止年度
约138.9百万港元，减幅约295.5百万港
元或约68.0%。该减幅主要归因于截至
2025年3月31日止年度数项主要项目所
产生的收益减少，乃由于该等项目已竣
工。
9伟工控股有限公司 年报2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
销售成本
本集团销售成本由截至2024年3月31日止年
度约1,115.3百万港元减少至截至2025年3月
31日止年度约1,021.2百万港元，减幅约94.1
百万港元或约8.4%。该减幅主要由相应的
收益减少所带动并与之相符。本集团的销售
成本主要包括分包成本、材料成本、直接员
工成本及地盘间接开支。
毛利及毛利率
本集团毛利由截至2024年3月31日止年度
约45.1百万港元减少至截至2025年3月31
日止年度约37.5百万港元，减幅约7.6百万
港元或约16.9%。截至2025年及2024年3月
31日止年度，本集团毛利率分别约3.5%及
3.9%，下降约0.4个百分点。
(i) 屋宇建造服务
屋宇建造服务所得毛利由截至2024年3
月31日止年度约26.2百万港元增加至截
至2025年3月31日止年度约43.1百万港
元，增幅约16.9百万港元或约64.5%。
屋宇建造服务的毛利率由截至2024年3
月31日止年度约3.6%上升至截至2025
年3月31日止年度约4.7%。该升幅主要
归因于截至2025年3月31日止年度数项
取得重大进展的主要项目所产生的毛利
率较高。
Cost of Sales
The cost of sales of the Group decreased by aproximately
HK$94.1 milion or aproximately 8.4% from aproximately
HK$1,115.3 milion for the year ended 31 March 2024 to
aproximately HK$1,021.2 milion for the year ended 31 March
2025. Such decrease was mainly driven by and in line with the
coresponding decrease in revenue. The Group’s cost of sales
primarily consisted of subcontracting costs, material costs, direct
staf costs and site overhead costs.
Gros Profit and Gros Profit Margin
The gros profit of the Group decreased by aproximately
HK$7.6 milion or aproximately 16.9% from aproximately
HK$45.1 milion for the year ended 31 March 2024 to
aproximately HK$37.5 milion for the year ended 31 March
2025. The gros profit margin of the Group was aproximately
3.5% and 3.9% for the years ended 31 March 2025 and 2024,
respectively, representing a decrease of aproximately 0.4
percentage point.
(i) Building Construction Services
The gros profit of building construction services increased
by aproximately HK$16.9 milion or aproximately 64.5%
from aproximately HK$26.2 milion for the year ended 31
March 2024 to aproximately HK$43.1 milion for the year
ended 31 March 2025. The gros profit margin of building
construction services increased from aproximately 3.6% for
the year ended 31 March 2024 to aproximately 4.7% for
the year ended 31 March 2025. Such increase was primarily
atributable to higher gros profit margin generated from
several major projects which achieved significant progres
during the year ended 31 March 2025.
10WECON HOLDINGS LIMITED Anual Report 2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
(i) 装修及维修工程服务
截至2025年3月31日止年度，装修及
维修工程服务所得毛损约为5.6百万港
元，而截至2024年3月31日止年度则录
得毛利约18.9百万港元。装修及维修
工程服务的毛利率╱（毛损率）由截至
2024年3月31日止年度毛利率约4.4%下
跌至截至2025年3月31日止年度毛损率
约4.0%。装修及维修工程服务分部由
录得毛利转为录得毛损，主要由于截至
2025年3月31日止年度履行的工程订单
所产生的毛利率较低及数项主要项目于
完工阶段产生地盘间接开支。
其他收入、其他收益及亏损
本集团其他收入、其他收益及亏损由截至
2024年3月31日止年度约3.5百万港元增加
至截至2025年3月31日止年度约11.4百万港
元，增幅约7.9百万港元或约225.7%。该增
幅主要归因于按公允值计入损益的金融资产
之公允值收益，净额增加。
行政开支
本集团行政开支由截至2024年3月31日止年
度约41.5百万港元减少至截至2025年3月31
日止年度约40.4百万港元，减幅约1.1百万
港元或约2.7%。该减幅主要归因于员工成
本减少。
(i) RMA Works Services
The gros los of RMA works services was aproximately
HK$5.6 milion for the year ended 31 March 2025, as
compared to the gros profit of aproximately HK$18.9
milion for the year ended 31 March 2024. The gros
profit/(los) margin of RMA works services decreased
from a gros profit margin of aproximately 4.4% for
the year ended 31 March 2024 to a gros los margin of
aproximately 4.0% for the year ended 31 March 2025. The
turnaround from gros profit to gros los in the RMA
works services segment was mainly due to a lower gros
profit margin generated from works orders performed and
site overhead costs incured during the completion stage
of several major projects during the year ended 31 March
2025.
Other Income, Other Gains and Loses
The other income, other gains and loses of the Group
increased by aproximately HK$7.9 milion or aproximately
225.7% from aproximately HK$3.5 milion for year ended 31
March 2024 to aproximately HK$11.4 milion for year ended
31 March 2025. Such increase was primarily atributable to the
increase in fair value gain on financial asets at FVTPL, net.
Administrative Expenses
The administrative expenses of the Group decreased by
aproximately HK$1.1 milion or aproximately 2.7% from
aproximately HK$41.5 milion for the year ended 31 March
2024 to aproximately HK$40.4 milion for year ended 31 March
2025. Such decrease was primarily atributable to the decrease
in staf costs.
11伟工控股有限公司 年报2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
财务成本
本集团财务成本由截至2024年3月31日止年
度约272,000港元增加至截至2025年3月31
日止年度约447,000港元，增幅约175,000港
元或约64.3%。该增幅主要归因于租赁负债
的利息开支增加。
所得税开支
本集团所得税开支由截至2024年3月31日止
年度约0.9百万港元减少至截至2025年3月31
日止年度约0.7百万港元，减幅约0.2百万港
元或约22.2%。截至2025年及2024年3月31
日止年度，实际税率（定义为所得税开支除
以除税前溢利）分别约9.2%及12.8%。实际
税率减少主要原因为截至2025年3月31日止
年度确认的非课税银行利息收入及按公允值
计入损益的金融资产之公允值收益，净额增
加。
纯利
由于上文所述原因，本集团纯利由截至2024
年3月31日止年度约6.0百万港元增加至截至
2025年3月31日止年度约7.4百万港元，增
幅约1.4百万港元或约23.3%。截至2025年
及2024年3月31日止年度，纯利率分别约为
0.7%及0.5%，上升约0.2个百分点。该升幅
主要由于按公允值计入损益的金融资产之公
允值收益，净额增加所致。
Finance Costs
The finance costs of the Group increased by aproximately
HK$175,000 or aproximately 64.3% from aproximately
HK$272,000 for the year ended 31 March 2024 to aproximately
HK$447,000 for the year ended 31 March 2025. Such increase
was primarily atributable to the increase in interest expense on
lease liabilities.
Income Tax Expense
The income tax expense of the Group decreased by
aproximately HK$0.2 milion or aproximately 22.2% from
aproximately HK$0.9 milion for the year ended 31 March
2024 to aproximately HK$0.7 milion for the year ended 31
March 2025. The efective tax rate (defined as the income tax
expense divided by profit before taxation) was aproximately
9.2% and 12.8% for the years ended 31 March 2025 and 2024,
respectively. The decrease of the efective tax rate was mainly
due to the increase in the non-taxable bank interest income
and fair value gain on financial asets at FVTPL, net recognised
during the year ended 31 March 2025.
Net Profit
As a result of the foregoing, the net profit of the Group
increased by aproximately HK$1.4 milion or aproximately
23.3% from aproximately HK$6.0 milion for the year ended
31 March 2024 to aproximately HK$7.4 milion for the year
ended 31 March 2025. The net profit margin was aproximately
0.7% and 0.5% for the years ended 31 March 2025 and 2024,
respectively, representing an increase of aproximately 0.2
percentage point. Such increase was mainly due to the increase
in fair value gain on financial asets at FVTPL, net.
12WECON HOLDINGS LIMITED Anual Report 2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
雇员及薪酬政策
于2025年3月31日，本集团共有177名全职
及一名兼职雇员（于2024年3月31日：210名
全职及两名兼职雇员）。本集团已制定其人
力资源政策及程序，以参考各雇员的表现、
资历、优点、责任以及市况等因素厘定个别
薪酬。本集团根据个别雇员的工作性质及职
位，为雇员提供入职及其他特别培训。薪酬
待遇一般会定期检讨。除薪金外，其他员工
福利包括公积金供款、医疗保险、年假、酌
情花红及可能授予合资格雇员的购股权及股
份奖励。截至2025年及2024年3月31日止年
度，本集团的总员工成本（不包括董事酬金）
分别约为91.7百万港元及96.6百万港元。
重大投资、重大收购及出售附属公司
及联营公司
截至2025年3月31日止年度，除于本公司附
属公司之股权外，本公司并无持有重大投
资。截至2025年3月31日止年度，本集团并
无作出任何重大收购或出售附属公司及联营
公司。
EMPLOYES AND REMUNERATION POLICIES
As at 31 March 2025, the Group has a total of 177 ful-time
and one part-time employes (as at 31 March 2024: 210 ful-
time and two part-time employes). The Group has developed
its human resources policies and procedures to determine
the individual remuneration with reference to factors such
as performance, qualification, merits, responsibilities of each
individual employe and market conditions. The Group ofers
induction and other ad hoc trainings to employes acording
to the job nature and position of individual employe.
Remuneration packages are normaly reviewed on a regular
basis. Apart from salary payments, other staf benefits include
provident fund contributions, medical insurance coverage,
anual leave, discretionary bonus and share options and share
awards which may be granted to eligible employes. The total
staf costs (excluding Directors’ remuneration) of the Group
were aproximately HK$91.7 milion and HK$96.6 milion for the
years ended 31 March 2025 and 2024, respectively.
SIGNIFICANT INVESTMENTS, MATERIAL ACQUISITIONS AND
DISPOSAL OF SUBSIDIARIES AND ASOCIATED COMPANIES
During the year ended 31 March 2025, other than the
shareholding in the subsidiaries of the Company, there were no
significant investments held by the Company. There were no
material acquisitions or disposals of subsidiaries and asociated
companies undertaken by the Group during the year ended 31
March 2025.
13伟工控股有限公司 年报2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
FUTURE PLANS FOR MATERIAL INVESTMENTS AND CAPITAL
ASETS
Save as disclosed in this anual report, the Group did not have
any plan for material investments or capital asets as of 31
March 2025.
CAPITAL COMITMENTS
Save as disclosed in note 31 to the consolidated financial
statements, the Group had no other material capital
comitments as at 31 March 2025.
CONTINGENT LIABILITIES
Save as disclosed in note 28 to the consolidated financial
statements, the Group had no other material contingent
liabilities as at 31 March 2025.
FOREIGN EXCHANGE EXPOSURE
The Group has a minimal exposure to foreign curency risk
as most of its busines transactions, asets and liabilities are
principaly denominated in Hong Kong Dolar. As such, the
Directors believe that the Group’s risk in foreign exchange is
insignificant that it is not necesary for the Group to arange
any foreign curency hedging. The Group did not enter into
any instrument for hedging purposes and there were no
foreign curency investments which were hedged by curency
borowings, and no other hedging instruments were entered
into by the Group during the year ended 31 March 2025.
重大投资及资本资产的未来计划
除本年报所披露外，截至2025年3月31日，
本集团并无任何重大投资或资本资产的计
划。
资本承担
除综合财务报表附注31所披露者外，于
2025年3月31日，本集团并无其他重大资本
承担。
或然负债
除综合财务报表附注28所披露者外，本集团
于2025年3月31日并无其他重大或然负债。
外汇风险
由于本集团大部分业务交易、资产及负债主
要以港元计值，故本集团面对的外汇风险极
低。因此，董事认为本集团的外汇风险微不
足道，故本集团毋须安排任何外币对冲。
截至2025年3月31日止年度，本集团并未为
对冲订立任何文书，亦并无由货币借款对冲
的外币投资，且本集团并无订立其他对冲文
书。
14WECON HOLDINGS LIMITED Anual Report 2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
流动资金及财政资源及资本结构
本集团主要通过股东出资、银行借款及经营
活动所得现金净额为流动资金及资本要求提
供资金。
于2025年及2024年3月31日，本集团抵押
存款、原到期日不少于三个月的定期存款
及现金及银行结余分别约为136.8百万港元
及111.7百万港元。于2025年及2024年3月
31日，本集团流动比率分别约为1.9倍及1.8
倍。截至2025年3月31日止年度，现金及银
行结余主要以港元计值。
本集团一般以内部产生之资源及香港若干银
行提供之银行融资为其营运提供资金。董事
认为本集团有足够营运资金以应付本集团现
时承担及未来需求。
截至2025年3月31日止年度，本公司资本结
构并无变动。截至2025年3月31日止年度，
本公司并未持有库存股份，亦未出售任何库
存股份。
LIQUIDITY AND FINANCIAL RESOURCES AND CAPITAL
STRUCTURE
The Group has principaly funded the liquidity and capital
requirements through capital contributions from the
Shareholders, bank borowings and net cash generated from
operating activities.
As at 31 March 2025 and 2024, the Group had pledged
deposits, time deposit with original maturity of not les than
thre months and cash and bank balances of aproximately
HK$136.8 milion and HK$111.7 milion, respectively. As at
31 March 2025 and 2024, the curent ratio of the Group was
aproximately 1.9 times and 1.8 times, respectively. The cash
and bank balances were principaly denominated in Hong Kong
Dolar during the year ended 31 March 2025.
The Group generaly finances its operation by internaly
generated resources and banking facilities provided by certain
banks in Hong Kong. The Directors believe that the Group has
suficient working capital for the Group’s curent comitments
and future requirements.
During the year ended 31 March 2025, there has ben no
change in the capital structure of the Company. During the year
ended 31 March 2025, the Company held no treasury shares
and did not sel any treasury shares.
15伟工控股有限公司 年报2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
债务及资产质押
于2025年及2024年3月31日，本集团并无未
偿还银行借款。于2025年及2024年3月31
日，本集团租赁负债分别约为4.6百万港元
及9.3百万港元。
于2025年及2024年3月31日，本集团银行融
资由(i)本集团抵押存款分别约30.5百万港元
及34.2百万港元；(i)本集团的人寿保单分别
约10.4百万港元及10.2百万港元；及(i)本
公司履行的公司担保抵押。除上述者外，于
2025年3月31日，本集团并无押记或存续本
集团资产。
截至2025年3月31日止年度，本集团的银行
借款以港元计值，银行借款利息主要参考香
港银行同业拆息（HIBOR）按浮动利率计息。
本集团目前并无任何利率对冲政策。尽管本
集团于截至2025年3月31日止年度并无未偿
还银行借款，本集团持续及谨慎地警惕关注
及监察利率风险。
DEBTS AND CHARGE ON ASETS
As at 31 March 2025 and 2024, the Group had no outstanding
bank borowings. As at 31 March 2025 and 2024, the lease
liabilities of the Group amounted to aproximately HK$4.6
milion and HK$9.3 milion, respectively.
As at 31 March 2025 and 2024, the banking facilities of the
Group were secured by (i) the Group’s pledged deposits of
aproximately HK$30.5 milion and HK$34.2 milion, respectively;
(i) the Group’s life insurance policy of aproximately HK$10.4
milion and HK$10.2 milion, respectively; and (i) corporate
guarante executed by the Company. Other than the above, the
Group had no charge made or subsisting an aset of the Group
as at 31 March 2025.
During the year ended 31 March 2025, the Group’s bank
borowings were denominated in Hong Kong Dolar and
interests on bank borowings were mainly charged at floating
rate with reference to the Hong Kong Interbank Ofered Rate
(HIBOR). The Group curently does not have any interest rate
hedging policy. Although the Group had no outstanding bank
borowings during the year ended 31 March 2025, the Group
pays vigilant atention to and monitors interest rate risks
continuously and cautiously.
16WECON HOLDINGS LIMITED Anual Report 2024/2025
MANAGEMENT DISCUSION AND ANALYSIS
管理层讨论及分析
资本负债比率
于2025年及2024年3月31日，本集团资本负
债比率（定义为租赁负债除以总权益）分别约
1.7%及3.3%。
环境政策与绩效
于截至2025年3月31日止年度，本集团并无
面临任何重大环境索偿、诉讼、处罚、行政
或纪律处分。有关本集团环境政策与绩效的
进一步详情，请参阅根据联交所证券上市规
则（「上市规则」）附录C2编制之「环境、社会
及管治报告」。
更换核数师
安永会计师事务所在本公司要求下辞任本
公司核数师，自2024年10月4日起生效，乃
由于本公司无法与安永会计师事务所就截
至2025年3月31日止年度之审计费用达成共
识。德勤•关黄陈方会计师行（「德勤」）已获
委任为本公司核数师，自2024年10月8日起
生效，以填补安永会计师事务所辞任本公司
核数师后之临时空缺，并任职至本公司应届
股东周年大会结束为止。
GEARING RATIO
As at 31 March 2025 and 2024, the gearing ratio of the Group
(defined as the lease liabilities divided by total equity) was
aproximately 1.7% and 3.3%, respectively.
ENVIRONMENTAL POLICIES AND PERFORMANCE
During the year ended 31 March 2025, the Group was not
subject to any material environmental claims, lawsuits, penalty,
administrative or disciplinary actions. For further information
in relation to the environmental policies and performance of
the Group, please refer to the “Environmental, Social and
Governance Report” prepared acording to Apendix C2 to the
Rules Governing the Listing of Securities on the Stock Exchange
(the “Listing Rules”).
CHANGE OF AUDITORS
Ernst & Young resigned as the auditors of the Company upon
the request of the Company with efect from 4 October 2024
as the Company and Ernst & Young were unable to reach a
consensus in respect of the audit fes for the year ended 31
March 2025. Deloite Touche Tohmatsu (“Deloite”) has ben
apointed as the auditors of the Company with efect from 8
October 2024 to fil the casual vacancy folowing the resignation
of Ernst & Young as the auditors of the Company and to hold
ofice until the conclusion of the forthcoming anual general
meting of the Company.
17伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
CORPORATE GOVERNANCE PRACTICES
The Company is comited to achieving and maintaining
the highest standard of corporate governance as the Board
recognises the importance of sound corporate governance
to the long-term and continuing suces of the Group. The
corporate governance principles of the Group emphasise
transparency, acountability and independence. The Board
comits to continuously reviewing and enhancing the Group’s
corporate governance practices and procedures for the best
interest of the Shareholders.
The Board is pleased to present the corporate governance
report to the Company for the year ended 31 March 2025.
During the year ended 31 March 2025 and up to the date
of this anual report, the Company has complied with al
the aplicable code provisions as set out in the Corporate
Governance Code (“CG Code”) in Apendix C1 to the Listing
Rules except for the deviation mentioned in the paragraph
below headed “Chairman and Chief Executive”.
CHAIRMAN AND CHIEF EXECUTIVE
Code provision C.2.1 of the CG Code stipulates that the roles
of chairman (the “Chairman”) and chief executive oficer (the
“CEO”) should be separated and should not be performed by
the same individual. Since the Listing Date and up to the date
of this anual report, Mr. Tsang Ka Yip (“Mr. KY Tsang”) has
ben the Chairman of the Board and the CEO of the Company.
Given the nature and extent of the Group’s operations and
Mr. KY Tsang’s in-depth knowledge and experience in the
industry in which the Group operates and his familiarity with the
operations of the Group, the Board believes that it is the most
beneficial to the Group and the Shareholders as a whole to
have Mr. KY Tsang acting as the Chairman of the Board and the
CEO of the Company at the same time.
企业管治常规
本公司致力实现并维持最高标准的企业管
治，因董事会深明稳健的企业管治对本集团
取得长远及持续的成功至关重要。本集团的
企业管治以强调透明度、问责性及独立性为
原则。董事会承诺持续检讨并加强本集团的
企业管治常规及程序，以符合股东的最佳利
益。
董事会欣然呈报本公司截至2025年3月31日
止年度的企业管治报告。
于截至2025年3月31日止年度及直至本年报
日期，本公司已遵守上市规则附录C1企业
管治守则（「企业管治守则」）所载之所有适用
守则条文，惟下文「主席及行政总裁」一段所
述偏离者除外。
主席及行政总裁
企业管治守则守则条文第C.2.1条规定主席
（「主席」）与行政总裁（「行政总裁」）的角色应
有区分，并不应由一人同时兼任。自上市日
期起及直至本年报日期，曾家叶先生（「曾家
叶先生」）一直为董事会主席兼本公司行政总
裁。鉴于本集团的营运性质及规模以及曾家
叶先生对本集团营运所在的行业之深入认识
及经验，加上彼熟悉本集团营运，董事会认
为，曾家叶先生同时担任董事会主席兼本公
司行政总裁对本集团及股东整体而言乃最为
有利。
18WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
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所载的上市
发行人董事进行证券交易的标准守则（「标准
守则」），以作为有关董事进行证券交易的行
为守则。本公司已向各董事作出具体查询，
而所有董事已确认彼等于截至2025年3月31
日止年度及直至本年报日期已完全遵守标准
守则所载之必守标准。
董事会
董事会的主要职责包括制定本集团的整体策
略、制定管理目标及监督管理表现。
组成
截至2025年3月31日止年度，董事会共由七
名董事（包括三名执行董事（「执行董事」）、
一名非执行董事（「非执行董事」）及三名独立
非执行董事（「独立非执行董事」）组成。董
事会成员载列如下：
执行董事
曾家叶先生（主席及行政总裁）
曾梓谦先生
曾梓杰先生
非执行董事
陈乐雯女士（于2024年12月12日获委任）
独立非执行董事
刘志强博士
陈添耀先生
施国荣先生
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”)
as set out in Apendix C3 to the Listing Rules as its code of
conduct regarding securities transactions by the Directors. The
Company has made specific enquiries to each of the Directors
and al Directors have confirmed that they have fuly complied
with the required standards set out in the Model Code during
the year ended 31 March 2025 and up to the date of this anual
report.
BOARD OF DIRECTORS
The key responsibilities of the Board include formulation of the
Group’s overal strategies, the seting of management targets
and supervision of management performance.
Composition
During the year ended 31 March 2025, the Board comprised
a total of seven directors, with thre executive Directors (the
“EDs”), one non-executive Director (the “NED”) and thre
independent non-executive Directors (the “INEDs”). Board
members are listed below:
Executive Directors
Mr. Tsang Ka Yip (Chairman and CEO)
Mr. Tsang Tsz Him Philip
Mr. Tsang Tsz Kit Jery
Non-executive Director
Ms. Chan Lok Man (apointed on 12 December 2024)
Independent Non-executive Directors
Dr. Lau Chi Keung
Mr. Chan Tim Yiu Raymond
Mr. Sze Kwok Wing Nigel
19伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
为符合上市规则第3.10条之规定，于截至
2025年3月31日止年度，董事会包括三名独
立非执行董事，而施国荣先生具备适当之
专业资格于会计或相关财务管理的专长。于
截至2025年3月31日止年度及直至本年报日
期，独立非执行董事人数至少占董事会成员
的三分之一，符合上市规则第3.10A条的规
定。因此，本公司相信董事会具备足够独立
性以保障股东的利益。
本公司已与各独立非执行董事签订委任函。
每份委任函的生效日期为2019年2月27日
（即上市日期），首次任期为三年，其任期届
满后可自动续约三年，惟任何一方可根据其
条款提早终止。各独立非执行董事已根据上
市规则第3.13条每年确认独立性。本公司认
为，所有独立非执行董事均符合上市规则第
3.13条所载的独立指引，并且根据指引的条
款各为独立人士。
根据本公司组织章程细则（「细则」）第84条，
三分之一董事须于每次股东周年大会上轮值
退任，而每名董事须至少每三年轮值退任一
次。退任董事有资格膺选连任。因此，执行
董事曾家叶先生及曾梓杰先生及独立非执行
董事陈添耀先生将轮席退任，并有资格于本
公司应届股东周年大会上膺选连任。
根据细则第83(3)条，董事有权不时及随时
委任何人士为董事，以填补董事会临时空
缺或作为现有董事会的新任成员。由此获委
任的任何董事任期直至本公司下届股东周年
大会为止，并可于该大会膺选连任。因此，
陈乐雯女士（为非执行董事）须于应届股东周
年大会重选连任。
除本年报「董事及高级管理层的履历详情」一
节所披露外，董事会及高级管理层成员之间
概无财务、业务、家族或其他重大或相关
系。
In compliance with the requirements set out in Rule 3.10 of
the Listing Rules, the Board consists of thre INEDs during
the year ended 31 March 2025 and Mr. Sze Kwok Wing Nigel
has apropriate profesional qualifications on acounting or
related financial management expertise. During the year ended
31 March 2025 and up to the date of this anual report, the
number of INEDs represents at least one-third of the Board
which is in compliance with Rule 3.10A. As such, the Company
believes that there is a suficient independence element in the
Board to safeguard the interests of the Shareholders.
The Company has entered into a leter of apointment with
each of the INEDs. The comencement date of each of
the leter of apointment is 27 February 2019, which is the
Listing Date, for an initial term of thre years, and renewable
automaticaly for a sucesive term of thre years upon the
expiry of each sucesive term, subject to early termination
by either party in acordance with the terms thereof. Each of
the INEDs has made an anual confirmation of independence
pursuant to Rule 3.13 of the Listing Rules. The Company is of
the view that al INEDs met the independence guidelines set
out in Rule 3.13 of the Listing Rules and are independent in
acordance with the terms of the guidelines.
Pursuant to Article 84 of the articles of asociation of the
Company (the “Articles”), one-third of the Directors shal retire
from ofice by rotation at each anual general meting and
every Director shal be subject to retirement by rotation at least
once every 3 years. A retiring Director shal be eligible for re-
election. As such, Mr. Tsang Ka Yip and Mr. Tsang Tsz Kit Jery
as executive Directors and Mr. Chan Tim Yiu Raymond as an
independent non-executive Director, wil retire by rotation
and, being eligible, wil ofer themselves for re-election at the
forthcoming anual general meting.
Acording to Article 83(3) of the Articles, the Directors shal
have the power from time to time and at any time to apoint
any person as a Director either to fil a casual vacancy on the
Board or as an adition to the existing Board. Any Director so
apointed by shal hold ofice until the next anual general
meting of the Company after his/her apointment and be
subject to re-election at such meting. As such, Ms. Chan
Lok Man as the non-executive Director shal be subject to re-
election at the forthcoming anual general meting.
Saved as disclosed in the section “Biographical Details of
Directors and Senior Management” in this anual report,
there is no financial, busines, family or other material or
relevant relationship among members of the Board and senior
management.
20WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
会议及出席情况
于截至2025年3月31日止年度，董事会个别
成员出席各会议及有关会议举行次数，以及
本公司于2024年8月16日举行之股东周年大
会（「2024年股东周年大会」）的出席情况载
列如下：
Metings and Atendance
The atendance of individual members of the Board at various
metings during the year ended 31 March 2025, as wel as the
number of such metings held, and the anual general meting
of the Company held on 16 August 2024 (the “2024 AGM”) are
set out below:
Number of metings atended/held
出席╱举行会议的次数
Board
Meting
Audit
Comite
Meting
Nomination
Comite
Meting
Remuneration
Comite
Meting
AGM
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
2024年
股东周年大会
Executive Directors执行董事
Mr. Tsang Ka Yip
(1)
曾家叶先生
(1)
6/6N/A 不适用1/11/11/1
Mr. Tsang Tsz Him Philip曾梓谦先生6/6N/A 不适用N/A 不适用N/A 不适用1/1
Mr. Tsang Tsz Kit Jery曾梓杰先生6/6N/A 不适用N/A 不适用N/A 不适用1/1
Non-executive Director非执行董事
Ms. Chan Lok Man (apointed on 12
December 2024)
陈乐雯女士（于2024年
12月12日获委任）
1/1N/A 不适用N/A 不适用N/A 不适用0/0
Independent Non-executive Directors独立非执行董事
Dr. Lau Chi Keung
(2)
刘志强博士
(2)
6/65/51/1N/A 不适用1/1
Mr. Chan Tim Yiu Raymond
(3)
陈添耀先生
(3)
6/65/5N/A 不适用1/11/1
Mr. Sze Kwok Wing Nigel
(4)
施国荣先生
(4)
6/65/51/11/11/1
1. Chairman of the Board
2. Chairman of the Nomination Comite
3. Chairman of the Remuneration Comite
4. Chairman of the Audit Comite
INEDs’ Meting with the Chairman
In compliance with the code provision C.2.7 of the CG code, the
Chairman of the Board should at least anualy hold a meting
with the non-executive Directors (including INEDs) without the
presence of the other Directors.
During the year ended 31 March 2025, the INEDs had a meting
with the Chairman of the Board without the presence of other
Directors. In adition, the INEDs could also comunicate
directly at any time through other means (such as telephone
or email) to give their opinions and share their views on the
Company’s afairs.
1. 董事会主席
2. 提名委员会主席
3. 薪酬委员会主席
4. 审核委员会主席
独立非执行董事与主席会议
根据企业管治守则的守则条文第C.2.7条，
董事会主席应至少每年与非执行董事（包括
独立非执行董事）举行一次其他董事不在场
之会议。
截至2025年3月31日止年度，独立非执行董
事与董事会主席已在其他董事不在场之下举
行一次会议。此外，独立非执行董事亦可随
时透过其他方式（如电话或电邮）直接沟通，
以对本公司事务提出意见及分享看法。
21伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
董事会的独立观点
董事会认为董事会独立性对良好的企业管治
标准至关重要。本公司已建立机制以确保董
事会有强大的独立元素，其机制概述如下：
董事会组成
董事会致力确保委任至少三名独立非执行董
事及至少三分之一的董事会成员为独立非执
行董事（或按上市规则可能不时规定的更高
门槛）。
除遵守上市规则对若干董事委员会组成的规
定外，于切实可行情况下，亦会于其他董事
委员会委任独立非执行董事，以确保存在独
立观点。
独立性评估
提名委员会将严格遵守上市规则所载有关提
名及委任独立非执行董事的提名政策及独立
性评估准则。
每名独立非执行董事亦须于其个人资料出现
任何可能对其独立性产生重大影响的变动
时，于切实可行情况下尽快通知本公司。
提名委员会须每年参考上市规则所载的独立
性标准，评估全体独立非执行董事的独立
性，以确保彼等能持续作出独立判断。
Independence Views to the Board
The Board recognises Board independence is critical to god
corporate governance. The Company has put in place the
mechanisms to ensure a strong element of independence on
the Board, which are sumarised below:
Board Composition
The Board endeavours to ensure the apointment of at least
thre independent non-executive Directors and at least one-
third of the Board members being independent non-executive
Directors (or such higher threshold as may be required by the
Listing Rules from time to time).
Apart from complying with the requirements prescribed by the
Listing Rules as to the composition of certain Board comites,
independent non-executive Directors wil be apointed to other
Board comites as far as practicable to ensure independent
views are available.
Independence Asesment
The Nomination Comite shal strictly adhere to the
nomination policy and the independence asesment criteria as
set out in the Listing Rules with regard to the nomination and
apointment of independent non-executive Directors.
Each independent non-executive Director is also required
to inform the Company as son as practicable if there is any
change in his own personal particulars that may materialy afect
his independence.
The Nomination Comite is mandated to ases anualy the
independence of al independent non-executive Directors by
reference to the independence criteria as set out in the Listing
Rules to ensure that they can continualy exercise independent
judgement.
22WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
决策
全体董事（包括独立非执行董事）有权就董事
会议上将予讨论的事项向管理层索取进一
步资料及文件。彼等亦可寻求本公司的公司
秘书协助及（如有需要）外部专业顾问的独立
意见，费用由本公司承担。
全体董事（包括独立非执行董事）不得就批准
其自身或其任何紧密联系人士于当中有重大
利益的任何合约或安排的任何董事会决议案
投票或计入法定人数。
董事会已就上述机制的实施情况进行年度检
讨，并认为上述机制的实施情况令人满意。
董事的培训及专业发展
根据企业管治守则的守则条文第C.1.4条，
全体董事须透过参与持续专业发展，以发展
及更新知识及技能，以确保彼等获得有关上
市规则及其他适用监管规定的最新及相关资
料。截至2025年3月31日止年度，本公司安
排香港法律顾问向全体董事提供培训课程作
为持续专业培训。培训内容涵盖关于近期与
董事相关的法律及监管更新。
Decision Making
Al Directors (including independent non-executive Directors)
are entitled to sek further information and documentation
from the management on the maters to be discused at Board
metings. They can also sek asistance from the Company’s
company secretary and, where necesary, independent advice
from external profesional advisers at the Company’s expense.
Al Directors (including independent non-executive Directors)
shal not vote or be counted in the quorum on any Board
resolution aproving any contract or arangement in which such
Director or any of his close asociates has a material interest.
The Board had made an anual review on the implementation
of the abovementioned mechanisms and was of the view
that the abovementioned mechanisms had ben satisfactorily
implemented.
Directors’ Training and Profesional Development
In compliance with the code provision C.1.4 of the CG Code,
al Directors shal participate in continuous profesional
development to develop and refresh their knowledge and skil
to ensure that they obtain the updated and relevant information
regarding to the Listing Rules and other aplicable regulatory
requirements. During the year ended 31 March 2025, the
Company aranged a training sesion provided by our Hong
Kong legal adviser to al the Directors as continuing profesional
trainings. The training covered topics of recent legal and
regulatory updates relevant to the Directors.
23伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
董事会成员多元化政策
董事会已根据企业管治守则的规定采纳董事
会成员多元化政策（「董事会成员多元化政
策」）。本公司明白并深信董事会成员多元化
对提升其的表现质素裨益良多。
为达致可持续及均衡的发展，本公司视提升
董事会层面的多元化为支持其达到战略目标
及其可持续发展的关键元素。
于设计董事会之组成时，董事会成员多元
化已从多方面考虑，包括但不限于性别、
年龄、文化背景及教育背景、种族、专业
经验及资格、技能、知识及服务年期，以及
董事会可能不时认为相关及适用之任何其他
因素。本公司格外重视确保董事会层面技能
及经验的组成平衡，从而提供一系列观点、
见解及置疑，使董事会能有效履行其职责、
支持本集团核心业务及策略的良好决策及董
事会的继任计划及发展。为达致理想的董事
会，本集团或会不时制定及检讨额外可计量
目标及具体多元化目标，以确保其恰当性。
甄别董事人选将会根据本公司的提名政策进
行，并同时会考虑本政策。最终决定将会根
据相关人选的长处及其可为董事会作出的贡
献，当中会考虑对董事会成员多元化的裨益
以及董事会的需要，不会只侧重单一的多元
化层面。
于截至2025年3月31日止年度后，董事会已
检讨董事会成员多元化政策的实施情况及有
效性，并认为董事会成员多元化政策充足有
效。
Board Diversity Policy
The Board has adopted a board diversity policy (the “Board
Diversity Policy”) pursuant to requirement of the CG Code.
The Company recognises and embraces the benefits of having
a diverse Board to enhance the quality of its performance.
With a view to achieving a sustainable and balanced
development, the Company ses increasing diversity at the
Board level as an esential element in suporting the atainment
of its strategic objectives and its sustainable development.
In designing the Board’s composition, Board diversity has
ben considered from a wide range of aspects, including
but not limited to gender, age, cultural background and
educational background, ethnicity, profesional experience
and qualifications, skils, knowledge and length of service,
and any other factors that the Board may consider relevant
and aplicable from time to time. High emphasis is placed on
ensuring a balanced composition of skils and experience at the
Board level in order to provide a range of perspectives, insights
and chalenge that enable the Board to discharge its duties
and responsibilities efectively, suport god decision making
in view of the core busineses and strategy of the Group, and
suport sucesion planing and development of the Board. For
achieving an optimal Board, aditional measurable objectives
and specific diversity targets may be set and reviewed from
time to time to ensure their apropriatenes.
Selection of director candidates wil be based on the Company’s
nomination policy and wil take into acount this policy. The
ultimate decision wil be based on merit and contribution
that the selected candidates wil bring to the Board, having
due regard to the benefits of diversity on the Board and also
the neds of the Board without focusing on a single diversity
aspect.
After the year ended 31 March 2025, the Board had reviewed
the implementation and efectivenes of the Board Diversity
Policy and was of the view that the Board Diversity Policy was
suficient and efective.
24WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
董事会成员多元化
本公司意识到须保持董事会成员多元化，将
董事会女性成员维持于适当水平。就董事会
成员多元化而言，董事会认为委任至少一名
女性董事会成员是一项可计量目标。因此，
董事会已于2024年12月12日委任一名女性
董事会成员，以达到性别多元化的相关要
求。董事会目前将一名女性董事会成员设定
为可计量的目标，而该可计量的目标已于截
至2025年3月31日止年度内实现。尽管本公
司有意识致力履行其董事会成员多元化政
策，惟所有委任最终均在计及可用及合适候
选人的情况下用人唯才。
董事会将因应持份者的期望及参考国际和本
地的建议最佳常规以确保性别多元化取得适
当平衡。董事会亦期望有适当比例的董事
（彼等于本集团的核心市场有直接经验，各
有不同种族背景），并反映本集团的策略。
就董事会成员多元化而言，董事会目前并无
其他非性别可计量目标。
提名委员会将至少每年检讨董事会多元化政
策的实施情况，并就董事会的任何建议变动
提出建议以供董事会审查及批准，以确保其
持续的适当性和有效性。
为招聘潜在的董事会继任者以实现董事会成
员多元化（包括性别多元化），董事会已编
制一系列人选须具备的合适技能、经验、资
格、性别及观点。如董事会确定需要额外或
替代董事，其将善用多个渠道以识别合适的
董事候选人，包括董事、股东、管理层、本
公司顾问及外部猎头公司的推荐。
Board Diversity
The Company is conscious of maintaining Board diversity
with an apropriate level of female members on the Board.
The Board considered apointing at least one female Board
member is a measurable objective in terms of Board diversity.
As such, the Board apointed one female Board member on
12 December 2024 to achieve the relevant requirements on
gender diversity. The Board curently set that one female Board
member as the measurable objective and that such measurable
objective has ben achieved during the year ended 31 March
2025. While conscious eforts are being taken by the Company
to fulfil its Board Diversity Policy, al apointments are ultimately
made on a merit basis taking into acount available and suitable
candidates.
The Board would ensure that apropriate balance of gender
diversity is achieved with reference to stakeholders’ expectation
and international and local recomended best practices.
The Board also aspires to having an apropriate proportion
of Directors who have direct experience in the Group’s core
markets, with diferent ethnic backgrounds, and reflecting the
Group’s strategy. The Board curently has no other non-gender
measurable objectives in terms of Board diversity.
The Nominations Comite wil review the implementation
of the Board Diversity Policy at least anualy and make
recomendation on any proposed changes to the Board
for the Board’s review and aproval to ensure its continued
apropriatenes and efectivenes.
For recruiting potential sucesors to the Board to achieve
Board diversity including gender diversity, the Board has
prepared a list of desirable skils, experience, qualifications,
gender or perspectives which the candidate should have. If the
Board determines that an aditional or replacement Director
is required, it wil deploy multiple chanels for identifying
suitable director candidates, including referal from Directors,
Shareholders, management, advisors of the Company and
external executive search firms.
25伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
职工多元化
本集团严格遵守公平和适当的雇佣惯例和劳
工标准，制定反歧视和机会均等政策，为求
职者和员工提供平等的就业和晋升机会，禁
止一切形式的性别、宗教、种族、残疾或年
龄歧视。
于2025年3月31日，本集团合共有178名员
工。员工的性别组成约为75.8%男性员工及
24.2%女性员工。于2025年3月31日，高级
管理层的性别组成分别为50%男性员工及
50% 女性员工。
由于本公司从事建筑业务，而专业从事工程
及建筑的雇员、工人及技术人员主要为男
性，董事会认为本集团于截至2025年3月31
日止年度的职工性别多元化维持在良好水
平。因此，本集团计划于可见将来维持职工
性别多元化的平衡。
董事委员会
董事会已根据相关上市规则设立多个功能委
员会，以协助董事会监察本公司的具体范畴
事务及协助其履行其职责。该等委员会之具
体书面职权范围清楚列明委员会的职权及职
责，其要求委员会向董事会汇报其决定及推
荐建议。目前已成立三个委员会，即审核委
员会（「审核委员会」）、提名委员会（「提名委
员会」）及薪酬委员会（「薪酬委员会」）。
Workforce Diversity
The Group strictly adheres to fair and apropriate employment
practices and labour standards. With an anti-discriminatory
and equal-oportunity policy in place, the Group provides
job aplicants and employes with equal oportunities
of employment and promotion, and prohibits al forms of
discrimination on gender, religion, race, disability or age.
As at 31 March 2025, the Group had a total of 178 staf
members. The gender composition of the staf members was
aproximately 75.8% male staf members and 24.2% female staf
members. The gender ratio in relation to senior management
as at 31 March 2025 was 50% male members and 50% female
members.
Since the Company engages in the construction busines, in
which case employes, workers and technicians who specialise
in enginering and construction are predominantly male, the
Board considered that gender diversity of the workforce of
the Group has ben wel maintained during the year ended 31
March 2025. As such, the plan for the Group in terms of gender
diversity in workforce is to maintain the balance of gender
diversity in the foreseable future.
BOARD COMITES
The Board has established a number of functional comites
in compliance with the relevant Listing Rules for asisting the
Board to overse specific aspects of the Company’s afairs and
helping it in the execution of its responsibilities. Specific writen
terms of reference of these comites clearly outline the
comites’ authority and duties, which require the comites
to report back on their decisions and recomendations to the
Board. Curently, thre comites have ben established,
i.e. the audit comite (the “Audit Comite”), the
nomination comite (the “Nomination Comite”) and the
remuneration comite (the “Remuneration Comite”).
26WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
审核委员会
本公司之审核委员会于2019年1月21日成
立，其职权及职责以书面形式于职权范围内
明确订明。
审核委员会主要负责(a)与本公司核数师维
持关系；(b)审阅本公司的财务资料；(c)
监督本公司的财务报告制度、风险管理及
内部监控制度；及(d)监督本公司的持续关
连交易。审核委员会职权范围全文可于联
交所网站w.hkexnews.hk及本公司网站
w.wecon.com.hk查阅。
审核委员会由三名独立非执行董事组成，包
括施国荣先生（主席）、刘志强博士及陈添耀
先生。
审核委员会已于截至2025年3月31日止年度
举行五次委员会议；及已（其中包括）执行
以下工作：
(i) 与安永会计师事务所（本公司前外部核
数师）举行两次会议，以讨论截至2024
年3月31日止年度本集团的审核前工作
规划及审核范围；及讨论及审阅截至
2024年3月31日止年度之年度业绩及年
度报告，并建议董事会批准；
(i) 举行一次会议，以讨论及审阅截至
2024年9月30日止六个月的中期业绩及
中期报告，并建议董事会批准；
(i) 与外部独立内部监控顾问举行两次会
议，以讨论及审阅本集团的风险管理及
内部监控制度，以及本集团的内部审核
功能之有效性；及
(iv) 举行一次会议，以讨论安永会计师事务
所的辞任及委任德勤为本公司核数师及
就委任德勤为核数师及其薪酬向董事会
提出推荐建议。
Audit Comite
The Audit Comite of the Company was established on 21
January 2019 with specific writen terms of reference which
clearly deals with its authority and duties.
The Audit Comite is mainly responsible for (a) maintaining
the relationship with the Company’s auditor; (b) reviewing
the Company’s financial information; (c) overseing the
Company’s financial reporting system, risk management and
internal control systems; and (d) overseing the Company’s
continuing conected transactions. The ful version of the terms
of reference of the Audit Comite is available on the Stock
Exchange’s website at “w.hkexnews.hk” and the Company’s
website at “w.wecon.com.hk”.
The Audit Comite is made up of thre INEDs including Mr.
Sze Kwok Wing Nigel (Chairman), Dr. Lau Chi Keung and Mr.
Chan Tim Yiu Raymond.
During the year ended 31 March 2025, the Audit Comite
held five comite metings; and had, among others,
performed the folowing work:
(i) held two metings with Ernst & Young (the former external
auditor of the Company) to discus the pre-audit planing
and the audit scope of the Group for the year ended 31
March 2024; and to discus and review the anual results
and the anual report for the year ended 31 March 2024
and recomended the same to the Board for aproval;
(i) held one meting to discus and review the interim results
and interim report for the six months ended 30 September
2024 and recomended the same to the Board for
aproval;
(i) held two metings with an external independent internal
control consultant to discus and review the Group’s
risk management and internal control systems, and the
efectivenes of the Group’s internal audit function; and
(iv) held one meting to discus the resignation of Ernst &
Young and apointment of Deloite as the auditor of the
Company and made recomendations to the Board on the
apointment of Deloite and its remuneration.
27伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
提名委员会
本公司于2019年1月21日成立提名委员会，
其职权及职责以书面形式于职权范围内明确
订明。
提名委员会的主要职责为(a)至少每年检讨
董事会的架构、人数及组成（包括技能、
知识及经验），并就任何为配合本公司企
业策略而拟对董事会作出之变动向董事会
提出建议；(b)物色具备合适资格可担任董
事会成员的个别人士，并甄选个别人士提
名其担任董事或就甄选向董事会作出推荐
建议；(c)就委聘或续聘董事及董事（特别
是董事会主席及行政总裁）的继任计划向
董事会作出推荐建议；及(d)评核独立非执
行董事的独立性，并审阅独立非执行董事
就其独立性作出的年度确认，并于企业管
治报告披露其审阅结果。提名委员会职权
范围之全文可于联交所网站w.hkexnews.hk
及本公司网站w.wecon.com.hk查阅。
截至2025年3月31日止年度，提名委员会由
三名成员组成，包括刘志强博士（主席）、施
国荣先生及曾家叶先生。陈乐雯女士随后于
2025年6月27日获委任为提名委员会成员，
而曾家叶先生随后不再担任成员。
提名委员会于截至2025年3月31日止年度举
行了一次委员会议。提名委员会所履行之
职责为检讨及考虑董事会之组成及多元化、
委聘及续聘董事、独立非执行董事的年度独
立性、根据上市规则第3.13条所载独立标准
评估独立非执行董事之独立性、审阅董事之
继任计划及提名委员会之现有职权范围，并
考虑及就委任陈乐雯女士为非执行董事提出
推荐建议。
Nomination Comite
The Nomination Comite of the Company was established on
21 January 2019 with specific writen terms of reference which
clearly deals with its authority and duties.
The Nomination Comite is mainly responsible for (a)
reviewing the structure, size and composition (including the
skils, knowledge and experience) of the Board at least anualy
and making recomendations on any proposed changes to
the Board to complement the Company’s corporate strategy;
(b) identifying individuals suitably qualified to become Board
members and selecting or making recomendations to the
Board on the selection of individuals nominated of directorships;
(c) making recomendations to the Board on the apointment
or re-apointment of the Directors and sucesion planing for
Directors in particular the Chairman of the Board and the CEO;
and (d) asesing the independence of the INEDs and reviewing
the INEDs’ anual confirmations on their independence and
making the disclosure of its review results in the corporate
governance report. The ful version of the terms of reference of
the Nomination Comite is available on the Stock Exchange’s
website at “w.hkexnews.hk” and the Company’s website at
“w.wecon.com.hk”.
During the year ended 31 March 2025, the Nomination
Comite was made up of thre members including Dr. Lau
Chi Keung (Chairman), Mr. Sze Kwok Wing Nigel and Mr. Tsang
Ka Yip. Ms. Chan Lok Man was subsequently apointed as a
member and Mr. Tsang Ka Yip was subsequently ceased to be a
member of the Nomination Comite on 27 June 2025.
The Nomination Comite held one comite meting
for the year ended 31 March 2025. The duties performed by
the Nomination Comite were to review and consider the
composition and diversity of the Board, apointment and re-
apointment of the Directors, anual independence of INEDs,
ases the INEDs’ independence acording to the independence
criteria set out in Rule 3.13 of the Listing Rules, review the
sucesion planing for Directors and the existing terms of
reference of the Nomination Comite and to consider and
make recomendations on the apointment of Ms. Chan Lok
Man as the non-executive Director.
28WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
提名准则
在评估及甄选任何候选人担任董事时，提名
委员会应考虑以下标准：
(i) 候选人的品格与诚信；
(i) 候选人的资格，包括专业资格、技能、
知识及经验，以及董事会成员多元化政
策所提述与本公司业务及企业策略相关
的多元化层面；
(i) 董事会为达致多元化而采纳的任何可计
量目标；
(iv) 就独立非执行董事而言，参照上市规则
所载之独立性指引，候选人是否会被视
为独立人士；
(v) 候选人可就资历、技能、经验、独立性
及性别多元化为董事会作出的任何潜在
贡献；
(vi) 候选人是否愿意及是否能够投放足够时
间履行身为董事会成员及╱或本公司董
事委员会成员的职责；及
(vi) 适用于本公司业务及继任计划及（如适
用）可能获董事会及╱或提名委员会不
时采纳及╱或修订以供董事提名及继任
计划之其他观点。
Nomination Criteria
In evaluating and selecting any candidate for the directorship,
the folowing criteria should be considered by the Nomination
Comite:
(i) the candidate’s character and integrity;
(i) the candidate’s qualifications, including profesional
qualifications, skils, knowledge and experience, and
diversity aspects under the Board Diversity Policy that are
relevant to the Company’s busines and corporate strategy;
(i) any measurable objectives adopted for achieving diversity
on the Board;
(iv) for independent non-executive Directors, whether the
candidate would be considered independent with reference
to the independence guidelines set out in the Listing Rules;
(v) any potential contributions the candidate can bring to
the Board in terms of qualifications, skils, experience,
independence and gender diversity;
(vi) wilingnes and ability of the candidate to devote adequate
time to discharge duties as a member of the Board and/or
Board comite(s) of the Company; and
(vi) such other perspectives that are apropriate to the
Company’s busines and sucesion plan and where
aplicable may be adopted and/or amended by the Board
and/or the Nomination Comite from time to time for
nomination of Directors and sucesion planing.
29伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
提名程序
本公司已实施下列董事提名程序：
委任新及替代董事
(i) 如董事会确定需要额外或替代董事，其
将善用多个渠道以物色合适的董事候选
人，包括董事、股东、管理层、本公司
顾问及外部猎头公司的推荐。
(i) 对潜在候选人名单进行编制及会面后，
提名委员会将根据甄选准则及其认为适
当的其他因素，将候选人列入候选人名
单，以供提名委员会╱董事会考虑。董
事会有最终权力决定合适的董事人选以
供委任。
重选董事及股东提名
(i) 如退任董事符合资格并愿意膺选连任，
董事会须考虑及（如认为适当）建议该名
退任董事在股东大会上重选连任。载有
该名退任董事所需资料的通函将根据上
市规则于股东大会前寄发予股东。
(i) 任何股东如欲提名他人于股东大会上参
选董事，则必须在有关股东通函所指
明的递交期间向本公司的公司秘书提交
(a)有关候选人的书面提名、(b)该获提
名候选人表明愿意参选的书面确认及(c)
根据上市规则所规定的该获提名候选人
的履历详情。有关候选人的详情将以补
充通函的形式发送予所有股东。
Nomination Procedures
The Company has put in place the folowing director nomination
procedures:
Apointment of New and Replacement Directors
(i) If the Board determines that an aditional or replacement
Director is required, it wil deploy multiple chanels for
identifying suitable director candidates, including referal
from Directors, Shareholders, management, advisors of the
Company and external executive search firms.
(i) Upon compilation and interview of the list of potential
candidates, the Nomination Comite wil shortlist
candidates for consideration by the Nomination
Comite/Board based on the selection criteria and such
other factors that it considers apropriate. The Board
has the final authority on determining suitable director
candidate for apointment.
Re-election of Directors and Nomination from Shareholders
(i) Where a retiring Director, being eligible, ofers himself
for re-election, the Board shal consider and, if consider
apropriate, recomend such retiring Director to stand for
re-election at a general meting. A circular containing the
requisite information on such retiring Director wil be sent
to Shareholders prior to a general meting in acordance
with the Listing Rules.
(i) Any Shareholder who wishes to nominate a person to stand
for election as a Director at a general meting must lodge
with the company secretary of the Company within the
lodgement period specified in the relevant shareholder
circular (a) a writen nomination of the candidate, (b) writen
confirmation from such nominated candidate of his/her
wilingnes to stand for election, and (c) biographical details
of such nominated candidate as required under the Listing
Rules. Particulars of the candidate so proposed wil be sent
to al Shareholders for information by a suplementary
circular.
30WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
薪酬委员会
本公司于2019年1月21日成立薪酬委员会，
其职权及职责以书面形式于职权范围内明确
订明。
薪酬委员会主要负责(a)就有关全体董事、本
集团高级管理层的本公司之政策及架构，以
及就制定薪酬政策订立正式且具透明度之程
序向董事会作出推荐建议；(b)厘定、向董
事会提出推荐建议、考虑及批准个别执行董
事及高级管理层之薪酬待遇，以及有关离职
或终止职务或委任的补偿安排；(c)参照董事
会的公司目的及目标，审阅及批准管理层的
薪酬建议；及(d)审阅及╱或批准上市规则
第17章项下有关股份计划的事宜。
薪酬委员会职权范围之全文可于联交所
网站w.hkexnews.hk及本公司网站
w.wecon.com.hk查阅。薪酬委员会确保
概无董事或其任何联系人参与决定其本身的
薪酬。
薪酬委员会由三名成员组成，包括陈添耀先
生（主席）、施国荣先生及曾家叶先生，其中
大部分为独立非执行董事，并由独立非执行
董事担任主席。
薪酬委员会于截至2025年3月31日止年度举
行了一次委员会议。薪酬委员会所履行之
职责为检讨及就个别执行董事及高级管理层
成员的薪酬待遇，以及独立非执行董事的薪
酬向董事会提出推荐建议，故并无任何个别
董事可自行决定其薪酬水平，并就陈乐雯女
士作为非执行董事的薪酬提出推荐建议。
Remuneration Comite
The Remuneration Comite of the Company was established
on 21 January 2019 with specific writen terms of reference
which clearly deals with its authority and duties.
The Remuneration Comite is mainly responsible for (a)
making recomendations to the Board on the Company’s
policy and structure for al Directors, the senior management of
the Group and on the establishment of a formal and transparent
procedures for developing remuneration policy; (b) determining,
making recomendations to the Board, considering and
aproving the remuneration package of individual executive
Directors and senior management and the compensation
arangements relating to los or termination of ofice or
apointment; (c) reviewing and aproving the management’s
remuneration proposals with reference to the Board’s corporate
goals and objectives; and (d) reviewing and/or aproving
maters relating to share schemes under Chapter 17 of the
Listing Rules.
The ful version of the terms of reference of the Remuneration
Comite is available on the Stock Exchange’s website
at “w.hkexnews.hk” and the Company’s website at
“w.wecon.com.hk”. The Remuneration Comite ensures
that none of the Directors or any of his asociates is involved in
deciding his own remuneration.
The Remuneration Comite is made up of thre members
including Mr. Chan Tim Yiu Raymond (Chairman), Mr. Sze Kwok
Wing Nigel and Mr. Tsang Ka Yip, a majority of which comprises
INEDs and is chaired by an INED.
The Remuneration Comite held one comite meting
for the year ended 31 March 2025. The duties performed
by the Remuneration Comite were to review and make
recomendations to the Board on the remuneration packages
of individual executive Directors and member of the senior
management, as wel as the remuneration of the INEDs and such
that no individual Director would decide his own remuneration
level, and to make recomendation on the remuneration of Ms.
Chan Lok Man as the non-executive Director.
31伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
本集团董事酬金及五名最高薪酬人士的详情
载于综合财务报表附注10及11。
董事薪酬政策
高质素及努力不懈的员工是本集团达至成功
的宝贵资产。为确保可吸引并保留人才，本
集团董事薪酬政策的原则在于提供公平及具
市场竞争力的薪酬待遇，以鼓励表现文化及
促进达成策略业务目标。因此，本集团的董
事薪酬政策旨在向董事提供具竞争力而不过
度的薪酬待遇。
董事薪酬包括固定薪金或服务费以及可变部
分（如花红及购股权），其根据业务或规模可
资比较的公司，并参考一系列因素（如现行
市况、本公司业绩以及董事资格、技能、经
验及教育背景）。
董事薪酬将会每年检讨，并须经股东批准。
高级管理层的薪酬
根据企业管治守则的守则条文第E.1.5条，
于截至2025年3月31日止年度，支付予高级
管理层成员按范围划分的薪酬如下：
Details of the Directors’ remuneration in the Group and the five
highest paid individuals are set out in notes 10 and 11 to the
consolidated financial statements.
The Remuneration Policy of Directors
Quality and comited staf are valuable asets contributing
to the Group’s suces. To ensure the ability to atract and
retain talents, the Group’s remuneration policy of Directors
is built upon the principles of providing equitable and
market-competitive remuneration package that suport the
performance culture and enable the achievement of strategic
busines goals. The Group’s remuneration policy of Directors
is, therefore, aiming at providing competitive but not excesive
remuneration package to the Directors.
The Directors’ remuneration comprises fixed salary or service
fe and variable components (such as bonus and share options),
which is benchmarked against companies of comparable
busines or scale with reference to a mix of factors such as the
prevailing market condition, the Company’s performance and
the qualifications, skils, experience and educational background
of the Directors.
The Directors’ remuneration is reviewed anualy and are
subject to Shareholders’ aproval.
Senior Management’s Remuneration
Pursuant to code provision E.1.5 of the CG Code, the remuneration
paid to the members of the senior management by band during
the year ended 31 March 2025 is set out below:
Remuneration bands (HK$)Number of person(s)
薪酬范围（港元）人数
Nil to 1,000,000零至1,000,0003
1,000,001 to 1,500,0001,000,001至1,500,0001
32WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
独立核数师薪酬
于截至2025年3月31日止年度，就审计服务
已付或应付予本公司外部核数师德勤的薪酬
如下：
董事及核数师对财务报表的责任
全体董事确认彼等就编制本集团的财务报表
事宜须承担之责任。
核数师德勤就其对本集团财务报表的申报责
任所作出的声明载于本年报第149至156页
的独立核数师报告。
概不存在重大不确定因素而有关任何可能对
本公司持续经营能力构成重大疑问的事件或
情况。
INDEPENDENT AUDITOR’S REMUNERATION
During the year ended 31 March 2025, the remuneration paid
or payable to the external auditor of the Company, Deloite, in
respect of the audit services were as folows:
Services rendered
Remuneration
paid/payable
已提供服务已付╱应付薪酬
HK$’000
千港元
Audit services审计服务
– Anual audit －年度审计980
DIRECTORS’ AND AUDITOR’S RESPONSIBILITY FOR THE
FINANCIAL STATEMENTS
Al Directors acknowledge their responsibility for preparing the
financial statements afairs of the Group.
The statement of the auditor, Deloite, about its reporting
responsibilities on the financial statements of the Group is set
out in the independent auditor’s report on pages 149 to 156 of
this anual report.
There are no material uncertainties relating to any events
or conditions which may cast significant doubt upon the
Company’s ability to continue as a going concern.
33伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
股息政策
本公司已于2019年1月21日采纳股息政策
（「股息政策」），其概要载列如下：
(i) 在决定是否建议派发股息及在厘定股息
金额时，董事会将考虑（其中包括）：－
(a) 本集团的一般财务状况；
(b) 本集团的资金及债务状况；
(c) 业务营运、业务策略及未来发展所
需的未来现金需求及可获得途径；
(d) 由本集团的贷款人可能施加的任何
股息派付限制；
(e) 一般市场情况；及
(f) 董事会认为适当的任何其他因素。
(i) 本公司派付股息亦须遵守开曼群岛公司
法（经修订）及细则之任何限制。本公司
宣派任何末期股息必须经股东于股东周
年大会上以普通决议案予以批准，且金
额不得超过董事会所建议者。董事会可
根据本集团之溢利不时以现金或实物向
股东派付中期及╱或特别股息。
(i) 董事会通过可持续的股息政策，务求于
股东利益与审慎资本管理之间取得平
衡。董事会将不时检讨股息政策，并在
其认为合适及必要时可随时全权酌情更
新、修订及╱或更改该政策。
股息详情披露于综合财务报表附注13。
DIVIDEND POLICY
The Company has on 21 January 2019 adopted a divided policy
(the “Dividend Policy”), and the sumary of which is set out
below:
(i) In deciding whether to propose a dividend and in
determining the dividend amount, the Board shal take into
acount, inter alia:–
(a) the general financial condition of the Group;
(b) capital and debt level of the Group;
(c) future cash requirements and availability for busines
operations, busines strategies and future development
neds;
(d) any restrictions on payment of dividends that may be
imposed by the Group’s lenders;
(e) the general market conditions; and
(f) any other factors that the Board considers apropriate.
(i) The payment of the dividend by the Company is also
subject to any restrictions under the Companies Act (as
revised) of the Cayman Islands and the Articles. Any final
dividends declared by the Company must be aproved
by an ordinary resolution of the Shareholders at an
anual general meting and must not exced the amount
recomended by the Board. The Board may from time to
time pay to the Shareholders such interim and/or special
dividends, in cash or in kind, as it considers to be justified
by the profits of the Group.
(i) The Board endeavours to strike a balance betwen the
Shareholders’ interests and prudent capital management
with a sustainable Dividend Policy. The Board wil review
the Dividend Policy from time to time and may exercise at
its sole and absolute discretion to update, amend and/or
modify the policy at any time as it dems fit and necesary.
Details of dividends are disclosed in note 13 to the consolidated
financial statements.
34WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
公司秘书
本公司之公司秘书向董事会提供支援并确保
其遵守董事会政策及程序。公司秘书亦负责
就企业管治事宜向董事会提供建议。
邓肇峰先生（「邓先生」）已于2021年4月11日
获委任为本公司的公司秘书（「公司秘书」）。
邓先生符合上市规则第3.28条对公司秘书的
资格规定。截至2025年3月31日止年度，邓
先生确认已遵守上市规则第3.29条项下的培
训要求，参与不少于15小时的相关专业培
训。邓先生为汇诚方圆咨询集团有限公司
之合伙人，该公司为本公司提供企业管治顾
问服务。尽管邓先生并非本公司的雇员，彼
仍会就管治事宜向主席汇报并向董事会提供
意见。本公司已委任本集团财务总监李静霞
女士作为邓先生能够联络的主要企业联络人
士。
章程文件
截至2025年3月31日止年度及直至本年报日
期，本公司组织章程大纲及细则概无变动。
COMPANY SECRETARY
The company secretary of the Company suports the Board by
ensuring the Board policy and procedures are folowed. The
company secretary is also responsible for advising the Board on
corporate governance maters.
Mr. Tang Siu Fung Calvin (“Mr. Tang”) has ben apointed
as the company secretary of the Company (the “Company
Secretary”) on 11 April 2021. Mr. Tang mets the qualification
requirements for company secretary under Rule 3.28 of the
Listing Rules. During the year ended 31 March 2025, Mr. Tang
confirmed that he complied with training requirements under
Rule 3.29 of the Listing Rules by undertaking not les than 15
hours of relevant profesional training. Mr. Tang is a partner
of Hexacubic Consulting Limited, which provides corporate
governance consulting services to the Company. Although Mr.
Tang is not an employe of the Company, he reports to the
Chairman and advises the Board on governance maters. The
Company has asigned Ms. Le Ching Ha, financial controler of
the Group, as its primary corporate contact person whom Mr.
Tang can contact.
CONSTITUTIONAL DOCUMENTS
During the year ended 31 March 2025 and up to the date of
this anual report, there was no change in the Company’s
memorandum of asociation and the Articles.
35伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
股东通讯及股东权利
(1) 股东大会
本公司股东大会为股东与董事会之间提
供了良好的沟通机会。本公司股东周年
大会每年举行一次，其时间及地点由董
事会厘定。除股东周年大会外，各股东
大会称为股东特别大会（「股东特别大
会」）。
本公司将于2025年8月21日（星期四）举
行应届股东周年大会（「2025年股东周
年大会」）。本公司将根据细则、上市规
则及其他适用法律及法规向股东寄发载
有（其中包括）有关2025年股东周年大
会的进一步资料及通告之2025年股东
周年大会通函及通告。
(2) 股东可召开股东特别大会之方式
根据细则第58条，董事会可于其认为适
当时召开股东特别大会。任何一名或多
名于提出要求当日持有本公司股本中不
少于十分之一股东大会投票权（按一股
一票基准）的股东，有权透过向董事会
或公司秘书发出书面要求，要求董事会
召开股东特别大会，以处理该要求所列
明的任何事项；而该大会须于该要求作
出后两(2)个月内举行。倘董事会未能
于提出要求后二十一(21)日内召开该次
会议，提出要求者可以相同方式自行召
开会议，而所有因董事会未能召开股东
特别大会而产生的合理开支，将由提出
要求者向本公司报销。
COMUNICATION WITH SHAREHOLDERS AND SHAREHOLDERS’
RIGHTS
(1) General Metings
The general metings of the Company provide a god
oportunity for comunication betwen the Shareholders
and the Board. An anual general meting of the Company
shal be held in each year and at such time and place to be
determined by the Board. Each general meting, other than
an anual general meting, shal be caled an extraordinary
general meting (the “EGM”).
The forthcoming anual general meting of the Company
is scheduled to be held on Thursday, 21 August 2025 (the
“2025 AGM”). A circular and a notice of the 2025 AGM
containing, among other maters, further information
and notice relating to the 2025 AGM wil be sent to the
Shareholders in acordance with the Articles, the Listing
Rules and other aplicable laws and regulations.
(2) The way in which Shareholders can convene an extraordinary general
meting
Pursuant to Article 58 of the Articles, the Board may
whenever it thinks fit to cal an EGM. Any one or more
Shareholders holding on the date of deposit of the
requisition not les than one-tenth of the voting rights
at general meting on a one vote per Share basis in the
share capital of the Company shal have the right, by
writen requisition to the Board or the Company Secretary,
to require an EGM to be caled by the Board for the
transaction of any busines specified in such requisition;
and such meting shal be held within two (2) months
after the deposit of such requisition. If within twenty one
(21) days of such deposit the Board fails to proced to
convene such meting the requisitionist(s) himself/herself
(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.
36WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
(3) 股东提名人士参选董事之程序
根据细则第85条，除非获董事推荐参
选，否则除会上退任董事外，概无任何
人士有资格于任何股东大会上参选董
事，除非由正式合资格出席大会并于会
上投票的股东（并非拟参选人士）签署
通告，其内表明建议提名该人士参选的
意向并另由获提名人士签署通告，表明
愿意参选。该等通告须呈交总部或登记
处，惟该等通告的最短通告期限为至少
七(7)日，及倘该等通告是于寄发有关
该推选的股东大会通告后呈交，则呈交
该等通告的期间由寄发就有关推选所指
定的股东大会通告之日起计至不迟于该
股东大会举行日期前七(7)日止。
(4) 向董事会发出查询之程序
任何股东如欲向董事会提出有关本公司
的查询，可向本公司位于香港德辅道中
244-252号东协商业大厦18楼的香港主
要营业地点递交书面查询，以供董事会
主席及公司秘书垂注。于收到查询后，
本公司将尽快回复。
(3) The procedures for Shareholders to propose a person for election as
a Director
Pursuant to Article 85 of the Articles, no person other than a
Director retiring at the meting shal, unles recomended
by the Directors for election, be eligible for election as a
Director at any general meting unles a notice signed by
a Shareholder (other than the person to be proposed) duly
qualified to atend and vote at the meting for which such
notice is given of his/her intention to propose such person
for election and also a notice signed by the person to be
proposed of his/her wilingnes to be elected shal have
ben lodged at the head ofice or at the registration ofice
provided that the minimum length of the period, during
which such notice(s) are given, shal be at least seven
(7) days and that (if the notices are submited after the
despatch of the notice of the general meting apointed
for such election) the period for lodgment of such notice(s)
shal comence on the day after the despatch of the notice
of the general meting apointed for such election and
end no later than seven (7) days prior to the date of such
general meting.
(4) The procedures for sending enquiries to the Board
Any Shareholder(s) who wish to raise his/her/their enquiries
concerning the Company to the Board may deliver his/
her/their writen enquiry(ies) to the principal place of
busines of the Company in Hong Kong at 18/F, Tung Hip
Comercial Building, 244-252 Des Voeux Road Central,
Hong Kong for the atention of the Chairman of the Board
and the Company Secretary. Upon receipt of the enquiries,
the Company would reply as son as posible.
37伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
投资者关系
本公司已采纳股东通讯政策，旨在确保股东
与本公司之间及时、透明及准确的沟通。
本公司已建立以下若干方式与股东沟通：
股东大会
• 本公司的股东周年大会及其他股东大会
是本公司与股东之间的主要沟通渠道。
欢迎股东亲身参与股东大会，或倘彼等
未能出席大会，可指派委任代表代表彼
等出席该等大会并于会上投票。
- ，股东大
会公告、相关通函及代表委任表格于股
东大会前的指定时间内登载于联交所
网站（w.hkexnews.hk)及本公司网站
（w.wecon.com.hk）及寄发予股东。
- （尤其是董事委员会主席或其代
表）、恰当之高级行政人员及外部核数
师将出席股东大会以回答股东的问题。
• 股东大会主席将根据细则建议透过投票
表决方式就决议案进行投票（仅与程序
或行政事项相关之决议案除外）。本公
司将委聘监票人于股东大会上进行点
票，而投票结果将于股东大会结束后于
联交所网站（w.hkexnews.hk）及本
公司网站（w.wecon.com.hk）刊登。
INVESTOR RELATIONS
The Company has adopted shareholders comunication policy
with the objective of ensuring timely, transparent and acurate
comunications betwen the Shareholders and the Company.
The Company has established several ways to comunicate
with the Shareholders as folows:
Shareholders’ Metings
• The anual general metings and other general metings
of the Company are the primary comunication forum
betwen the Company and the Shareholders. Shareholders
are encouraged to participate in general metings
physicaly or to apoint proxies to atend and vote at
such metings for and on their behalf if they are unable to
atend.
- , related circulars and forms of
proxy are provided within a prescribed time prior to the general
metings on Stock Exchange’s website (w.hkexnews.hk)
and the Company’s website (w.wecon.com.hk) and sent to
the Shareholders in acordance with the requirements of the
Articles and Listing Rules.
- , in particular, the chairman of the Board
comites or their delegates, apropriate senior
executives and external auditor wil atend the general
metings to answer the Shareholders’ questions.
• The chairman of the general metings wil propose to vote
on the resolutions (except resolutions which relate purely to
procedural or administrative maters) by pol in acordance
with the Articles. Scrutiner wil be apointed for the vote-
taking at the general metings and the voting results wil
be published on the Stock Exchange’s website (w.
hkexnews.hk) and the Company’s website (w.wecon.com.
hk) subsequent to the close of the general metings.
38WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
公司通讯
- ，本公
司已采纳以下政策，以电子形式向股东
发布本公司日后的公司通讯（「公司通
讯」）并仅按要求以印制版形式将公司通
讯发送予股东。
就此而言，有关发布公司通讯的下列安
排已生效：
(i) 可供采取行动的公司通讯
本公司将透过电子邮件以电子形式
向股东单独发送可供采取行动的公
司通讯（定义见上市规则）。若本
公司并不拥有股东的电邮地址或所
提供的电邮地址无法使用，本公司
将以印制版形式发送可供采取行动
的公司通讯连同索取股东有效电邮
地址的请求表格，以便日后以电子
方式发布可供采取行动的公司通
讯。
(i) 公司通讯
本公司将于其网站(w.wecon.
com.hk)及联交所网站(w.
hkexnews.hk)上发布公司通讯。本
公司或会向股东发送刊发网站版公
司通讯的通知。本公司鼓励股东在
上述网站上主动查看所有日后可供
阅读的公司通讯，并自行取阅网站
版公司通讯。
Corporate Comunications
• Pursuant to Rule 2.07A of the Listing Rules and the
Articles, the Company has adopted the folowing policy
for disemination of the future corporate comunications
of the Company (the “Corporate Comunications”) to
the Shareholders electronicaly and only send Corporate
Comunications in printed form to the Shareholders upon
request.
In this conection, the folowing arangements on
disemination of Corporate Comunications has come into
efect:
(i) Actionable Corporate Comunications
The Company wil send the Actionable Corporate
Comunications (as defined under the Listing Rules)
to its Shareholders individualy in electronic form by
email. If the Company does not poses the email
adres of a Shareholder or the email adres provided
is not functional, the Company wil send the Actionable
Corporate Comunication in printed form together with
a request form for soliciting the Shareholder’s functional
email adres to facilitate electronic disemination of
Actionable Corporate Comunications in the future.
(i) Corporate Comunications
The Company wil make the Corporate Comunications
available on its website (w.wecon.com.hk) and the
Stock Exchange’s website (w.hkexnews.hk). The
Company may send a notice of publication of the
website version of Corporate Comunications to
its Shareholders. The Shareholders are encouraged
to proactively monitor the availability of al future
Corporate Comunications on the said websites
and aces the website version of Corporate
Comunications by themselves.
39伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
• 就有意以印制版形式收取所有日后相关
公司通讯及可供采取行动的公司通讯，
或出于任何原因而难以访问本公司网站
的股东而言，本公司将在收到股东向本
公司香港股份过户登记分处（地址为香
港夏悫道16号远东金融中心17楼）发送
或通过电邮至1793-ecom@vistra.com
发送的书面要求后，免费以印制版形式
向该等股东发送日后的相关公司通讯。
• 股东选择以印制版形式收取公司通讯的
有效期直至本公司各财政年度最后一天
为止，或除非被撤销或取代（以较早者
为准）。如股东希望继续以印制版形式
接收公司通讯，则须进一步提出书面要
求。
• 股东宜向本公司香港股份过户登记分
处提供最新联络详情（包括电子联络详
情），以促进适时有效的通讯。
• 本公司的香港股份过户登记分处卓佳证
券登记有限公司为股东提供股份登记、
股息派付及相关事宜之服务。
本公司网站
- （w.wecon.com.hk）向股
东提供本集团的公司资料，亦提供有关
本集团企业管治以及董事会和董事委员
会的组成和职能的资讯。
• For those Shareholders who wish to receive a printed
version of al future relevant Corporate Comunications and
Actionable Corporate Comunications or, if for any reason,
have dificulty in gaining aces to the Company’s website,
the Company wil, upon receipt of request in writing by the
Shareholder to the Company’s branch share registrar in
Hong Kong at 17/F, Far East Finance Centre, 16 Harcourt
Road, Hong Kong or by email to 1793-ecom@vistra.com,
send future relevant Corporate Comunications to such
Shareholders in printed form fre of charge.
• Preference in receiving corporate Comunications in printed
form of a Shareholder wil be valid until the last day of each
financial year of the Company or unles being revoked or
superseded (whichever is earlier). Further request in writing
wil be required if a Shareholder would like to renew his/
her/its preference in receiving corporate comunications in
printed form.
• Shareholders are encouraged to provide their up-to-date
contact details (including electronic contact details) to the
Hong Kong branch share registrar of the Company in order
to facilitate timely and efective comunications.
- , the Hong Kong branch
share registrar of the Company, serves the Shareholders in
respect of share registration, dividend payment and related
maters.
Company’s Website
- ’s website (w.wecon.com.hk) provides the
Shareholders with corporate information on the Group. It
also provides information on corporate governance of the
Group and the compositions and functions of the Board
and the comites of the Board.
40WECON HOLDINGS LIMITED Anual Report 2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
- “Investor Relations” section in which
corporate comunications of the Company are posted as
son as practicable folowing their release on the Stock
Exchange’s website (w.hkexnews.hk), pres releases
and newsleters isued by the Company from time to time
are also available on the Company’s website to facilitate
comunication betwen the Company, Shareholders and
investment comunity.
- ’s website is updated on a
regular basis.
Comunication with the Company
Shareholders may raise questions, request for publicly available
information and provide coments and sugestions to the
Directors and management of the Company. Such questions,
requests, coments and sugestions can be adresed to the
Company by post to 18/F, Tung Hip Comercial Building, 244-
252 Des Voeux Road Central, Hong Kong, or by the folowing
means:
Telephone number: (852) 2529 8308
Fax number: (852) 2861 0683
Email adres: irwecon@wecon.com.hk
Shareholders may at any time make a request for the Company’s
information to the extent such information is publicly available.
The Company highly values the view and coment by the
Shareholders and relevant stakeholders to the Company
and would invite the Shareholders and relevant stakeholders
to comunicate with the Company by employing the
abovementioned means. In view of the above shareholders’
comunication means and measures adopted by the Company,
the Board is of the view that the shareholders’ comunication
policy implemented during the year ended 31 March 2025 was
suficient and efective.
• 除本公司的公司通讯于紧随于联交所网
站（w.hkexnews.hk）发布后在切实
可行情况下登载于本公司网站的「投资
者关系」栏目外，本公司不时刊发的新
闻稿及通讯亦可于本公司网站获取，以
促进本公司、股东与投资界的沟通。
- 。
与本公司通讯
股东可向董事及本公司管理层提出问题、索
取公开可得资料并提供意见及建议。该等问
题、索求、意见及建议可透过邮寄至香港德
辅道中244-252号东协商业大厦18楼或以下
方式传达至本公司：
电话号码：(852) 2529 8308
传真号码：(852) 2861 0683
电邮地址：irwecon@wecon.com.hk
股东可随时要求索取本公司之公开可得资
料。
本公司高度重视股东及相关持份者对本公司
作出的意见及评论，并欢迎透过采取上述方
式邀请股东及相关持份者与本公司沟通。基
于上述本公司所采纳的股东通讯方式及措
施，董事会认为截至2025年3月31日止年度
实施的股东通讯政策充足有效。
41伟工控股有限公司 年报2024/2025
CORPORATE GOVERNANCE REPORT
企业管治报告
内部监控及风险管理
董事会承诺定期检讨本集团之内部监控及风
险管理系统，以确保其有效性及效率，并负
责维持本集团的有效内部监控系统。董事相
信，有效的内部监控系统可避免或减低可能
对本集团造成损失或声誉受损的风险。
于截至2025年3月31日止年度，本集团委聘
一名外部独立内部监控顾问以审查内部监控
机制并执行内部审核职能。工作范围包括识
别、监控及管理与本集团营运事宜╱惯例有
关的业务活动的主要风险范畴。该顾问向
审核委员会提供其结果及改善建议，并发表
内部监控审查报告以供审核委员会审阅及审
议。
审核委员会已进行本集团风险管理和内部监
控系统的有效性年度检讨，以及审阅内部监
控审查报告，并认为本集团之风险管理及内
部监控系统有效和充足。本集团风险管理和
内部监控系统的有效性将由审核委员会每年
进行检讨。本集团目前并未设有内部审核职
能。诚如上文所述，外部服务供应商会履行
内部审核职能。
就处理及散播内幕消息的内部监控方面而
言，本集团于人力资源管理政策及手册（「雇
员管理手册」）已订明严格禁止未经授权使用
机密或内幕消息。
本公司曾安排由香港法律顾问向全体董事提
供关于近期法律及监管更新之培训课程作为
持续专业培训，以加强本集团的企业管治。
INTERNAL CONTROL AND RISK MANAGEMENT
The Board undertakes to periodicaly review the internal control
and risk management systems of the Group to ensure their
efectivenes and eficiency and is responsible for maintaining
efective internal control system of the Group. The Directors
believe that an efective internal control system can avoid or
reduce the risks which can cause los or reputational damage to
the Group.
During the year ended 31 March 2025, the Group engaged
an external independent internal control consultant to review
the internal control mechanisms and cary out internal audit
function. The scope of work includes identify, monitor and
manage the key risks area asociated with the busines activities
in relation to the operational maters/practices of the Group.
The consultant provided their findings and recomendations
for improvement and isued the internal control review report
to the Audit Comite for their review and consideration.
The Audit Comite conducted an anual review of the
efectivenes of the risk management and internal control
systems of the Group and reviewed the internal control review
report and considered that the risk management and internal
control system of the Group are efective and adequate.
The review on the efectivenes of the risk management and
internal control system of the Group would be conducted by
the Audit Comite on an anual basis. The Group curently
does not have an internal audit function. As mentioned above,
the internal audit function is performed by an external service
provider.
With respect to internal controls for the handling and
disemination of insider information, the Group has a strict
prohibition on the unauthorised use of confidential or insider
information as set out in the human resources management
policy and handbok (the “Employe Management
Handbok”).
The Company had previously aranged a training sesion on the
topic of recent legal and regulatory updates, which is provided
by our Hong Kong legal adviser, to al Directors as continuing
profesional trainings in order to enhance the corporate
governance of the Group.
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
42WECON HOLDINGS LIMITED Anual Report 2024/2025
EXECUTIVE DIRECTORS
Mr. Tsang Ka Yip (“Mr. KY Tsang”), aged 72, was apointed
as our Director on 23 March 2018 and was redesignated as
our executive Director on 23 January 2019. Mr. KY Tsang is
the chairman and chief executive oficer of our Group, and a
managing director of al our subsidiaries. He is responsible for
the overal strategic planing and busines development as wel
as executing the overal operation of our Group.
Mr. KY Tsang has over 46 years of experience in civil
enginering, building and construction industry. Prior to
founding our Group, Mr. KY Tsang worked as a project manager
in various construction contractors in Hong Kong, where he
comenced his carer in the enginering and construction
industry. From July 1974 to August 1978, Mr. KY Tsang worked
in Wong & Ouyang & Asociates Architects and Enginers Hong
Kong in contract section and was mainly responsible for contract
administration, preparation of tender specification and tender
documents. From August 1978 to October 1979, Mr. KY Tsang
worked in T.K. Shen Construction Co. as a project manager and
was mainly responsible for project supervision and liaising with
clients. From October 1979 to February 1982, Mr. KY Tsang
worked in Leon Eng. & Const. Co. Ltd. as a project manager;
and was subsequently promoted to executive director and was
mainly responsible for project supervision. Mr. KY Tsang worked
in Hing Le Construction Co., Ltd as contract manager from
March 1982 to February 1984 and was mainly responsible for
contract administration, project management, site personel
management, preparation of building estimates and al works in
conection with tender documents.
Mr. KY Tsang obtained Certificate of Land Surveying and
Higher Certificate of Building Technology from The Hong Kong
Polytechnic in July 1973 and November 1975 respectively. Mr.
KY Tsang also obtained an Industrial Management Diploma
from Institution of Industrial Managers in August 1983. In
March 2017, Mr. KY Tsang also received a Master’s Degre
for Enginering Management from University of Technology,
Sydney. Since October 2017, Mr. KY Tsang has ben admited
as felow of Hong Kong Institute of Construction Manager.
执行董事
曾家叶先生（「曾家叶先生」），72岁，于2018
年3月23日获委任为董事并于2019年1月23
日调任为执行董事。曾家叶先生为本集团主
席兼行政总裁，亦是所有附属公司的董事总
经理。彼负责制定本集团的整体策略规划及
业务发展以及执行整体营运。
曾家叶先生于土木工程、屋宇建筑及建造业
拥有逾46年经验。曾家叶先生从工程及建造
业展开其职业生涯，创立本集团前曾在香港
多间建筑承建商担任项目经理。于1974年7
月至1978年8月期间，曾家叶先生于Wong
& Ouyang & Asociates Architects and
Enginers Hong Kong任职于合约部门，
主要负责合约行政管理、编制标书规格及投
标文件。于1978年8月至1979年10月期间，
曾家叶先生于怡泰建筑有限公司任职项目经
理，主要负责监督项目及与客户联络。于
1979年10月至1982年2月期间，曾家叶先生
于Leon Eng. & Const. Co. Ltd.任职项目经
理；随后晋升为执行董事，主要负责监督项
目。于1982年3月至1984年2月期间，曾家
叶先生于Hing Le Construction Co., Ltd
任职合约经理，主要负责合约行政管理、项
目管理、地盘人事管理、编制建筑估算及准
备所有投标相关文件。
曾家叶先生于1973年7月获得香港理工学院土
地测量证书，于1975年11月获得香港理工学院
建筑技术高级文凭。曾家叶先生亦于1983年8
月获得Institution of Industrial Managers的工业
管理文凭。于2017年3月，曾家叶先生亦取得
悉尼科技大学工程管理硕士学位。自2017年10
月起，曾家叶先生获认许为香港营造师学会资
深会员。
43伟工控股有限公司 年报2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
Mr. KY Tsang was as a member of the Registered Contractors’
Disciplinary Board Panel by the Housing, Planing and Lands
Bureau from 1999 to 2005. From 2007 to 2009, Mr. KY Tsang
had also ben apointed as the Vice Chairman of Building
Comite of The Hong Kong Construction Asociation. From
2008 to 2009, Mr. KY Tsang served as the President of Rotary
Club of Hong Kong Northwest. In 2013 to 2015, Mr. KY Tsang
asumed the ofice of a Board Director of Tung Wah Group
of Hospitals. Since April 2017, Mr. KY Tsang was admited
as Council Member of Hong Kong Construction Asociation.
Since April 2017, Mr. KY Tsang has become the Vice Chairman
of the Smal & Medium Enterprise Comite of Hong Kong
Construction Asociation. Mr. KY Tsang is apointed as a
member of the Apeal Tribunal Panel by Planing and Lands
Branch of the Development Bureau from December 2021 to
November 2027. Since November 2016, Mr. KY Tsang held
the post of an independent manager of the Incorporated
Management Comite by TWGHs Tsui Tsin Tong Schol.
Mr. KY Tsang is one of the controling shareholders, the father
of Mr. Philip Tsang and Mr. Jery Tsang and the father-in-law of
Ms. Chan Lok Man.
Mr. Tsang Tsz Him Philip (“Mr. Philip Tsang”), aged 43, was
apointed as the deputy director of Wecon Limited in August
2012. He was apointed as our Director on 25 June 2018 and
was re-designated as our executive Director on 23 January
2019. He is responsible for the overal construction projects
management and daily operation of our Group.
Mr. Philip Tsang joined our Group in November 2008 as a
project cordinator of Wecon Limited before he left our Group
in May 2010. Mr. Philip Tsang has returned to our Group since
August 2012 as deputy director of Wecon Limited. Mr. Philip
Tsang studied from Santa Monica Colege from year of 2000 to
2002 without obtaining acredited certificates. Mr. Philip Tsang
is the son of Mr. KY Tsang, the elder brother of Mr. Jery Tsang
and the spouse of Ms. Chan Lok Man.
于1999年至2005年期间，曾家叶先生曾任
房屋及规划地政局注册承建商纪律委员团成
员。于2007年至2009年期间，曾家叶先生
曾获委任为香港建造商会建筑小组副主席。
于2008年至2009年期间，曾家叶先生曾任
香港西北区扶轮社长。于2013年至2015
年期间，曾家叶先生就任东华三院董事局
成员。自2017年4月起，曾家叶先生获认许
为香港建造商会理事会员。自2017年4月
起，曾家叶先生成为香港建造商会中小型企
业小组副主席。曾家叶先生获发展局规划地
政科委任为上诉审裁团成员，任期由2021年
12月至2027年11月止。自2016年11月起，
曾家叶先生任东华三院徐展堂学校法团校董
会独立校董。
曾家叶先生为控股东之一、曾梓谦先生及
曾梓杰先生之父，及陈乐雯女士的家翁。
曾梓谦先生（「曾梓谦先生」），43岁，于2012
年8月获委任为伟工有限公司的副总监。彼
于2018年6月25日获委任为本公司董事并于
2019年1月23日调任为执行董事。彼负责本
集团整体建筑项目管理及日常运作。
曾梓谦先生于2008年11月加入本集团担任
伟工有限公司的项目统筹，其后于2010年5
月离开本集团。曾梓谦先生自2012年8月返
回本集团担任伟工有限公司副总监。曾梓谦
先生于2000年至2002年就读圣塔莫妮卡学
院（并无获取认可证书）。曾梓谦先生为曾家
叶先生之子、曾梓杰先生之胞兄及陈乐雯女
士之配偶。
44WECON HOLDINGS LIMITED Anual Report 2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
Mr. Tsang Tsz Kit Jery (“Mr. Jery Tsang”), aged 38, was
apointed as our Director on 25 June 2018 and was re-
designated as executive Director on 23 January 2019. He is
responsible for the overal administrative, information system,
financial and human resources planing of our Group.
Mr. Jery Tsang joined our Group in March 2010 as an
investment executive of Wecon Limited. Mr. Jery Tsang
obtained the Diploma of Comerce from Melbourne Institute
of Busines and Technology in March 2008 and received a
degre of Bachelor of Arts (Busines Enterprise) from University
of Birmingham in September 2013. Mr. Jery Tsang is the son of
Mr. KY Tsang, the younger brother of Mr. Philip Tsang and the
brother-in-law of Ms. Chan Lok Man.
NON-EXECUTIVE DIRECTOR
Ms. Chan Lok Man (“Ms. Chan”), aged 36, was apointed
as our non-executive Director on 12 December 2024. She is
responsible for overseing the Group‘s general operation and
formulating busines strategy.
Ms. Chan has over 13 years of experience working as a
corporate banker in Hong Kong. As a corporate banker, Ms.
Chan worked in the global aset management and comercial
banking departments of the HSBC Group from 2011 to 2015 and
her last position was asistant vice precedent. She joined CTBC
Bank, Hong Kong Branch from 2015 to 2017 as an asistant
relationship manager focusing on corporate banking, loan
syndication and managing comercial client’s asets portfolio.
Ms. Chan then joined Fubon Bank (Hong Kong) from 2018
to 2024 in its syndicated finance department as relationship
manager and later vice president with main duties of aranging
loans and managing client’s asets portfolio.
Ms. Chan obtained a Bachelor’s degre in Acounting and a
Bachelor’s degre in Busines Administration (Finance) from
the University of Southern California, Los Angeles of the United
States in December 2010. Ms. Chan is the spouse of Mr. Philip
Tsang, the daughter-in-law of Mr. KY Tsang and the sister-in-law
of Mr. Jery Tsang.
曾梓杰先生（「曾梓杰先生」），38岁，于2018
年6月25日获委任为董事并于2019年1月23
日调任为执行董事。彼负责本集团的整体行
政、资讯系统、财务及人力资源规划。
曾梓杰先生于2010年3月加入本集团，担任
伟工有限公司投资行政人员。曾梓杰先生于
2008年3月获墨尔本商业技术学院颁发商业
文凭，并于2013年9月获伯明翰大学颁发文
学士（企业）学位。曾梓杰先生为曾家叶先生
之子、曾梓谦先生之胞弟及陈乐雯女士之小
叔。
非执行董事
陈乐雯女士（「陈女士」），36岁，于2024年
12月12日获委任为非执行董事。彼负责监察
本集团一般营运及制定业务策略。
陈女士于香港拥有逾13年企业银行家经验。
作为企业银行家，陈女士于2011年至2015
年期间任职于汇丰集团环球投资管理及工商
金融部门，离职前担任助理副总裁。彼于
2015年至2017年期间加入中国信托银行香
港分行，任职助理客户经理，专职于企业银
行服务、银团贷款及商业客户资产组合管
理。陈女士其后于2018年至2024年期间加
入富邦银行（香港）银团融资部门，先后担任
客户经理及副总裁，主要职务包括贷款安排
及客户资产组合管理。
陈女士于2010年12月于美国洛杉矶南加州
大学取得会计学士学位及工商管理（金融）学
士学位。陈女士为曾梓谦先生之配偶、曾家
叶先生之媳妇及曾梓杰先生之兄嫂。
45伟工控股有限公司 年报2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
INDEPENDENT NON-EXECUTIVE DIRECTORS
Dr. Lau Chi Keung (“Dr. Lau”), aged 70, was apointed as our
independent non-executive Director on 21 January 2019. He
is primarily responsible for providing independent advice to
our Board. He is curently a director of Fong On Construction
Limited, Fong On Geotechnics Limited, Po Shing Construction
Limited, James Lau & Asociates Limited and the executive
director and chief executive oficer of Ri Ying Holdings Limited
(formerly known as Shing Chi Holdings Limited), a company
listed on the Main Board of the Stock Exchange (stock code:
1741) since February 2018.
Dr. Lau has over 46 years of experience in enginering. Dr.
Lau worked as a graduate enginer in Ho Chung, Walace
Evans & Company Limited in August 1978 with his last position
held as an enginer in 1984. He was then employed by WS
Atkins (Services) Limited as a group enginer with his last
position held as a senior group enginer and head of the soil-
structure interaction group from May 1988 to August 1994. Dr.
Lau worked as an adjunct profesor at The City University of
Hong Kong from June 2006 to June 2012 and The Hong Kong
Polytechnic University from April 2002 to March 2005. He has
re-joined The Hong Kong Polytechnic University as an adjunct
profesor from March 2016 to February 2025. In recognition
of his valuable experience and knowledge in the civil and
environmental enginering industry, Dr. Lau is invited to be an
adjunct profesor in the Department of Civil and Environmental,
The Hong Kong University of Science and Technology from
April 2020 to March 2026.
独立非执行董事
刘志强博士（「刘博士」），70岁，于2019年1
月21日获委任为独立非执行董事。彼主要负
责向董事会提供独立建议。彼现时为晃安建
设有限公司、晃安土力有限公司、保成建设
有限公司、刘志宏建筑工程师事务所有限公
司之董事，以及自2018年2月起为日赢控股
有限公司（前称成志控股有限公司）（一间于
联交所主板上市的公司（股份代号：1741）
之执行董事及行政总裁。
刘博士拥有逾46年工程经验。刘博士于
1978年8月在Ho Chung, Walace Evans &
Company Limited担任见习工程师，最
后于1984年担任的职位为工程师。其后
于1988年5月至1994年8月，彼获WS Atkins
(Services) Limited聘任为组别工程师，最后
担任的职位为高级组别工程师及土壤结构
互制小组主管。刘博士分别于2006年6月至
2012年6月及2002年4月至2005年3月在香港
城市大学及香港理工大学担任客座教授。彼
由2016年3月至2025年2月再次加入香港理
工大学担任客座教授。鉴于刘博士在土木及
环境工程行业的宝贵经验及知识，彼获邀于
2020年4月至2026年3月担任香港科技大学
土木及环境工程系的客座教授。
46WECON HOLDINGS LIMITED Anual Report 2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
Dr. Lau was admited to memberships of the folowing
institutions and bodies:
Name of institutionMembership grade
Month and year of aproval
of membership grade
机构名称会员级别会员级别的批核年份及月份
The Hong Kong Institute of ArbitratorsFelowMay 2018
香港仲裁司学会资深会员2018年5月
The Chartered Institute of ArbitratorsMemberJanuary 2005
特许仲裁司学会员2005年1月
The Hong Kong University of Science
and Technology
Honorary FelowNovember 2002
香港科技大学荣誉院士2002年11月
The Hong Kong Institution of EnginersMember/FelowAugust 1983/June 1999
香港工程师学会员╱资深会员1983年8月╱1999年6月
The Institution of Structural EnginersMemberNovember 1982
结构工程师学会员1982年11月
The Institution of Civil EnginersMemberDecember 1982
土木工程师学会员1982年12月
Dr. Lau has ben a registered profesional enginer (civil,
structural, and geotechnical) of Hong Kong Enginers
Registration Board since October 1997. He has also ben a
registered structural enginer, an authorised person (list of
enginers), a registered geotechnical enginer and a registered
inspector under the Buildings Ordinance since August 1997,
April 1998, May 2005 and November 2012, respectively. Dr. Lau
has also ben a first clas registered structural enginer of the
National Administration Board of Architectural Registration of
the PRC since June 2000. Dr. Lau has also ben an arbitrator
and mediator of The Hong Kong Institution of Enginers,
an acredited general mediator of Hong Kong Mediation
Acreditation Asociation Limited and apointed as an
acredited adjudicator of Hong Kong International Arbitration
Centre since April 2005, July 2017 and 2015, respectively.
In July 1978, Dr. Lau received the Bachelor of Science (Civil &
Structural Enginering) from University Colege Cardif (curently
known as Cardif University). In December 1985 and May 1989,
Dr. Lau further obtained a Master’s Degre and a Doctorate
Degre in soil mechanics at the University of Cambridge.
刘博士获接纳为以下机构及组织的成员：
刘博士自1997年10月起为香港工程师注册
管理局的注册专业工程师（土木、结构及岩
土）。自1997年8月、1998年4月、2005年5月
及2012年11月起，彼亦分别成为建筑物条例
项下之注册结构工程师、工程师名单认可
人士、注册岩土工程师及注册检验人员。
自2000年6月起，彼亦成为中国全国注册建
筑师管理委员会认可的一级注册结构工程
师。自2005年4月、2017年7月及2015年起，
刘博士分别为香港工程师学会仲裁员及调解
员、香港调解资历评审协会有限公司之认可
综合调解员，以及获委任为香港国际仲裁中
心认可审裁员。
于1978年7月，刘博士取得加的夫学院（现
称加的夫大学）土木及结构工程理学士学
位。于1985年12月及1989年5月，刘博士分
别进一步取得剑桥大学土壤力学硕士及博士
学位。
47伟工控股有限公司 年报2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
Mr. Chan Tim Yiu Raymond (“Mr. Chan”), aged 66, was
apointed as our independent non-executive Director on
21 January 2019. He is primarily responsible for providing
independent advice to our Board.
As a practicing solicitor, Mr. Chan has over 39 years of
experience in the legal profesion. Mr. Chan was awarded the
Bachelor of Laws from University of Birmingham in July 1982 and
pased the Solicitors’ Final Examination organised by The Law
Society of England and Wales in November 1983. Mr. Chan then
joined Johnson Stokes & Master as a traine solicitor and was
subsequently promoted as an asistant solicitor and a partner
before he left the firm in 1995. In 1996, Mr. Chan formed the
practice Raymond T.Y. Chan, Victoria Chan & Co. and has ben
a partner since then.
Mr. Chan was admited as a solicitor of Hong Kong in 1985 and
admited as a solicitor of England and Wales and a barister
and solicitor of the Supreme Court of Australia Capital Teritory
in April 1989 and August 1990, respectively. In August 1990, he
was also admited as an advocate and solicitor of Singapore.
陈添耀先生（「陈先生」），66岁，于2019年1
月21日获委任为独立非执行董事。彼主要负
责向董事会提供独立建议。
陈先生作为执业律师，于法律专业界拥有
逾39年经验。于1982年7月，陈先生获伯明
翰大学颁发法律学士，并于1983年11月通
过英格兰及威尔斯律师协会举办的律师期
末考试。陈先生其后加入Johnson Stokes
& Master担任见习律师，随后晋升至助理
律师及合伙人，并在1995年离开律师行。
1996年，陈先生成立Raymond T.Y. Chan,
Victoria Chan & Co.，并自此担任合伙人。
陈先生于1985年在香港取得律师资格，并在
英格兰及威尔斯取得律师资格。于1989年
4月及1990年8月，彼分别取得澳洲首都领
地最高法院大律师及律师资格。于1990年
8月，彼亦在新加坡取得讼辩律师及律师资
格。
48WECON HOLDINGS LIMITED Anual Report 2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
Mr. Sze Kwok Wing Nigel (“Mr. Sze”), aged 68, was apointed
as our independent non-executive Director on 21 January 2019.
He is primarily responsible for providing independent advice to
our Board. He is curently a director of J&J Investments Limited
and an independent non-executive director of Pacific Textiles
Holdings Limited, which is a company listed in Hong Kong (Stock
Code: 1382) since January 2007.
Mr. Sze has over 44 years of experience in busines and
administrative management. Mr. Sze worked as an internal
auditor in Ford Motor Company from 1980 to 1982. From 1982
to 1985, he worked as an asistant finance manager in National
Mutual. He then joined CITIBANK N.A. as a group financial
controler (private banking, Asia Pacific) from 1986 to 1989
and was subsequently promoted as busines head marketing
(island central zone – Hong Kong) before he left CITIBANK N.A.
in 1993. From 1993 to 1995, he worked as a head of private
banking (Hong Kong boking centre) at American Expres
Bank. He then joined Morgan Stanley Asia Ltd as an executive
director (private client sales department – Hong Kong & Taiwan)
from 1995 to 2001. From 2001 to 2007, he worked as a chief
executive oficer (global wealth management, private banking,
Asia Pacific) at Barclays Bank Plc. From 2007 to 2009, he re-
joined CITIBANK N.A. as an investment and product head
(global wealth management, Asia Pacific). He then jointed EFG
International Group as a deputy chief executive oficer (EFG
Bank, Asia Pacific) in 2009 and was subsequently promoted as
a chief executive oficer (EFG Aset Management, Asia Pacific)
before he left the group in 2013. From 2014 to 2015, he joined
Julius Baer as a managing director and country head (China and
Hong Kong).
Mr. Sze has ben admited as a felow of CPA Australia since
January 2007 and was licensed as a responsible oficer for
conducting type 9 regulated activities by the Securities and
Futures Comision of Hong Kong since September 2017.
In May 1980, Mr. Sze received the Bachelor of Busines Studies
from Swinburne University (formerly known as Swinburne
Colege of Technology), Australia. In August 2007, he obtained
a Master’s Degre in Busines from University of Newcastle,
Australia.
施国荣先生（「施先生」），68岁，于2019年1
月21日获委任为独立非执行董事。彼主要负
责向董事会提供独立建议。彼目前是隽氏投
资有限公司董事及自2007年1月起为互太纺
织控股有限公司独立非执行董事，其为香港
上市公司（股份代号：1382）。
施先生于商业和行政管理界拥有44年以上
经验。施先生由1980年至1982年于福特汽
车担任内部核数师。由1982年至1985年，
彼于National Mutual担任助理财务经理。
彼之后由1986年至1989年加入花旗银行担
任（亚太地区，私人银行）集团财务总监，
随后晋升至（香港－岛中央区）营销商业主
管，1993年离开花旗银行。由1993年至1995
年，彼在美国运通银行担任（香港交易记账
中心）私人银行主管。彼之后由1995年至
2001年加入摩根士丹利亚洲有限公司担任
（香港及台湾－私人客户销售部门）执行董
事。由2001年至2007年，彼在巴克莱银行
担任（亚太地区，私人银行，全球财富管
理）行政总裁。由2007年至2009年，彼再次
加入花旗银行担任（亚太地区，全球财富管
理）投资及产品主管。彼之后在2009年加入
EFG International Group担任（亚太地区，
EFG Bank）副行政总裁，随后晋升至（亚太
地区，EFG Aset Management）行政总裁
直至于2013年离开集团。由2014年至2015
年，彼加入宝盛担任（中国及香港）董事总经
理及国家主管。
施先生自从2007年1月起成为澳洲会计师公
会资深会员及自从2017年9月起取得香港证
券及期货事务监察委员会进行第9类受规管
活动之负责人员牌照。
1980年5月，施先生获澳洲斯威本理工大学
（前称斯威本理工大学）颁发商业研究学士学
位。2007年8月，彼获澳洲纽卡素大学颁发
商业硕士学位。
49伟工控股有限公司 年报2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
除上文所披露外，各董事于过往三年概无于
其证券在香港或海外任何证券市场上市的任
何公众公司担任何董事职位。
除上文所披露外，董事各自就其本身确认：
(a)彼于报告日期并无出任本公司或本集团其
他成员公司的其他职位；(b)彼于报告日期
与本公司任何其他董事、高级管理层、主要
股东或控股东概无任何关系；(c)除本年报
「董事会报告－权益披露」一段所披露外，彼
并无拥有证券及期货条例第XV部所界定之
任何股份权益；(d)彼并无于直接或间接与
我们构成或可能构成竞争的任何业务中拥有
根据上市规则须予披露的任何权益；及(e)
就董事经作出一切合理查询后所深知、全悉
及确信，于2025年3月31日并无有关董事或
高级管理层的其他资料须根据上市规则第
13.51(2)条予以披露，亦无有关彼等获委任
的其他事宜须提请股东垂注。
Save as disclosed above, each of our Directors had not held
any directorship in the last thre years in any public company
the securities of which is listed on any securities market in Hong
Kong or overseas.
Save as disclosed above, each of our Directors confirms
with respect to him that: (a) he did not hold other positions
in our Company or other members of our Group as at the
reporting date; (b) he did not have any relationship with any
other directors, senior management, substantial shareholder
or controling shareholder of our Company as at the reporting
date; (c) he does not have any interests in our Shares within
the meaning of Part XV of the SFO, save as disclosed in the
paragraph headed “Report of the Directors – Disclosure of
Interests” in this anual report; (d) he does not have any interest
in any busines which competes or is likely to compete, directly
or indirectly, with us, which is discloseable under the Listing
Rules; and (e) to the best of the knowledge, information and
belief of our Directors having made al reasonable enquiries,
there was no aditional information relating to our Directors or
senior management that is required to be disclosed pursuant
to Rule 13.51(2) of the Listing Rules and no other mater with
respect to their apointments that neds to be brought to the
atention of our Shareholders as at the 31 March 2025.
50WECON HOLDINGS LIMITED Anual Report 2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
SENIOR MANAGEMENT
Mr. Wu Wing Lun Alan (“Mr. Wu”), aged 47, is the senior
project manager of Wecon Limited and a member of the senior
management of our Group. He joined our Group in November
2007 and is mainly responsible for the management and
administration of diferent projects in our Group.
Mr. Wu has over 24 years of experience in civil enginering,
building and construction industry. Prior to joining our Group,
Mr. Wu mainly worked as structural enginer and project
manager in various structural consulting firms and construction
contractors in Hong Kong, where he comenced his carer
in the enginering and construction industry. From 2000 to
2001, Mr. Wu worked in Shun Shing Construction Co. Ltd. as
an asistant site enginer. From 2001 to 2004, Mr. Wu worked
in Canwest Consultants (International) Ltd. as an enginer; and
from 2004 to 2007, Mr. Wu worked in Realfit Enginering Ltd.
as an asistant project manager and was mainly responsible for
asisting the project manager in monitoring project operations,
planing and site cordinating work.
Mr. Wu obtained a Bachelor of Enginering from McMaster
University Canada in November 2000 and a Certificate of
Enginering Graduate Training Scheme from Vocational
Training Council of Hong Kong in January 2003. Mr. Wu has also
obtained a Master’s Degre in Civil Infrastructure Enginering
and Management from The Hong Kong University of Science
and Technology in November 2004. In November 2014 and
December 2023, Mr. Wu was admited as the Authorised
Signatory and the Technical Director by the Register of General
Building Contractors in Buildings Department, respectively. In
September 2015, Mr. Wu was admited as a member of the
Hong Kong Institute of Construction Managers. Mr. Wu has also
obtained a Certificate of Building Environmental Asesment
Method Profesional (New Buildings) from Hong Kong Gren
Building Council in May 2017.
高级管理层
胡永伦先生（「胡先生」），47岁，为伟工有
限公司高级项目经理及本集团高级管理层成
员。彼于2007年11月加入本集团，主要负
责本集团不同项目的管理及行政事宜。
胡先生于土木工程、屋宇建筑及建造业拥有
逾24年经验。在加入本集团前，胡先生主要
在香港不同结构顾问公司及建筑承建商担任
结构工程师及项目经理，并于工程及建造业
展开其事业。由2000年至2001年，胡先生
在顺成建筑工程有限公司担任助理地盘工程
师。由2001年至2004年，胡先生在建伟工
程顾问有限公司担任工程师；及由2004年至
2007年，胡先生在耀发工程有限公司担任助
理项目经理及主要负责协助项目经理监察项
目营运、规划及地盘协调工作。
胡先生在2000年11月获加拿大麦克马斯特
大学颁发工程学士学位及在2003年1月获香
港职业训练局颁发工程毕业生培训计划证
书。胡先生亦在2004年11月获香港科技大
学颁发土木基建工程及管理硕士学位。胡先
生分别在2014年11月及2023年12月成为屋
宇署注册一般建筑承建商获授权签署人及技
术总监。在2015年9月，胡先生成为香港营
造师学会成员。胡先生亦在2017年5月获香
港绿色建筑议会颁发绿建专才（新建筑）证
书。
51伟工控股有限公司 年报2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
Mr. Choi Ying Tung (“Mr. Choi”), aged 50, is the safety and
environmental manager of Wecon Limited and a member of
the senior management of our Group. He joined our Group
in August 2007 and is mainly responsible for safety and
environmental management of our Group.
Mr. Choi has over 27 years of experience in civil enginering,
buildings and construction industry. Prior to joining our Group,
Mr. Choi mainly worked as safety oficer in various construction
companies in Hong Kong, where he started his carer in the
construction industry. From 1997 to 1999, Mr. Choi worked in
Far East Consulting Enginers Ltd. as an asistant enginer.
From 1999 to 2001, Mr. Choi worked in Chevalier (Construction)
Company Ltd as a technical asistant. From 2001 to 2004, Mr.
Choi worked in Hip Hing Construction Co., Ltd as a safety
oficer; and from November 2004 to August 2007, Mr. Choi
worked in Union Glory E&M Enginering Ltd. as a project
enginer and safety oficer.
Mr. Choi obtained certificate in Hong Kong Advanced Level
Examination in 1995 and a Higher Diploma in Building
Services Enginering from The Hong Kong Polytechnic
University in 1997. In November 2001, Mr. Choi obtained Post-
experience Certificate in Industrial Safety from The Hong Kong
Polytechnic University. Mr. Choi also obtained a Certificate
for the completion of the training in Location of Underground
Electricity Cables from The Hong Kong Polytechnic University in
July 2004. In February 2005, Mr. Choi completed Safety Auditor
Training Schemes provided by The Hong Kong Productivity
Council and James Safety Consultant Limited. In 2008, Mr.
Choi obtained a Bachelor Degre in Enginering Mechanics,
Materials and Design from the Hong Kong Open University. In
August 2012, Mr. Choi obtained the Profesional Certificate in
Environmental Management for Construction (Environmental
oficer) from Vocational Training Council.
蔡英栋先生（「蔡先生」），50岁，为伟工有限
公司安全及环境经理及本集团高级管理层成
员。彼于2007年8月加入本集团，主要负责
本集团的安全及环境管理事宜。
蔡先生于土木工程、屋宇建筑及建造业拥有
逾27年经验。蔡先生从建造业展开其职业生
涯，加入本集团前主要于香港多间建筑公司
担任安全主任。于1997年至1999年，蔡先
生于远东顾问工程师有限公司担任助理工程
师。于1999年至2001年，蔡先生于其士（建
筑）有限公司担任技术助理。由2001年至
2004年，蔡先生于协兴建筑有限公司担任安
全主任；及由2004年11月至2007年8月，蔡
先生于保荣工程有限公司担任项目工程师及
安全主任。
蔡先生于1995年取得香港高级程度会考证
书，并于1997年获香港理工大学颁发屋宇设
备工程学高级文凭。于2001年11月，蔡先
生获香港理工大学颁发工业安全进修证书。
蔡先生亦于2004年7月获香港理工大学颁发
地下电缆位置训练完成证书。于2005年2
月，蔡先生完成香港生产力促进局及James
Safety Consultant Limited提供的安全审计
员培训计划。于2008年，蔡先生获香港公开
大学颁发工程力学、物料及设计学理学士学
位。于2012年8月，蔡先生获职业训练局颁
发建造业环境管理（环保主任）专业证书。
52WECON HOLDINGS LIMITED Anual Report 2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
In March 2011, Mr. Choi was admited as Registered Electrical
Worker (permited work: B0 and H0 categories) by Electrical
and Mechanical Services Department. Mr. Choi was admited as
Registered Safety Oficer and Registered Safety Auditor by the
Labour Department in August 2002. In August 2012 and January
2009 respectively, Mr. Choi was awarded the Profesional
Certificate in Environmental Management of Construction
(Environmental Oficer) by the Vocational Training Council.
Mr. Choi was awarded a certificate of Building Environmental
Asesment Method Profesional (New Buildings) since
November 2017 by The Hong Kong Gren Building Council.
Ms. Hui Pik Yuet (“Ms. Hui”), aged 52, is the head of human
resources and administration of Wecon Limited and a member
of the senior management of our Group. She joined our Group
in January 2015 and is mainly responsible for administrative and
human resources maters of our Group.
Ms. Hui has over 27 years of experience in busines
administration, human resources and company secretarial
maters. Prior to joining our Group, Ms. Hui mainly worked as
human resources oficer and manager in various companies
in Hong Kong, where she started her carer in the human
resources and administration industry. From 1998 to 1999, Ms.
Hui worked in Pruton Prudential Hotel as personel and training
asistant. From 1999 to 2002, Ms. Hui worked in China Harbour
Enginering Company (Group) Limited as a human resources
oficer. From 2002 to 2003, Ms. Hui worked in WorldCard (Hong
Kong) Limited as administration and marketing executive; from
2003 to 2005, Ms. Hui worked in Fountain Set (Holdings) Limited
as a human resources oficer; and from June 2005 to April
2008, Ms. Hui worked in China Resources Insurance Consultants
Limited as human resources and administration manager;
from April 2008 to December 2014, Ms. Hui was subsequently
transfered to China Resources Investment Enterprise Ltd. as
human resources and administration manager and was then
worked to the personel and administration department in CRE
Properties (Hong Kong) Ltd. and China Resources Insurance
Consultants Limited as human resources and administration
manager and was mainly responsible for human resources and
administrative mater.
于2011年3月，蔡先生获政府机电工程署认
可为注册电业工程人员（获准从事工作：B0
及H0类别）。蔡先生于2002年8月获劳工处
认可为注册安全主任及注册安全审核员。于
2012年8月及2009年1月，蔡先生分别获职
业训练局授予建造业环境管理（环保主任）专
业证书。蔡先生自2017年11月起获香港绿
色建筑议会颁发绿建专才（新建筑）证书。
许碧月女士（「许女士」），52岁，是伟工有限
公司人力资源及行政管理主管及本集团高级
管理层成员。彼在2015年1月加入本集团及
主要负责本集团行政管理及人力资源事宜。
许女士在商业管理、人力资源及公司秘书事
务方面拥有超过27年经验。许女士从人力资
源及行政管理业展开其职业生涯，加入本集
团前主要于香港多间公司担任人力资源主任
及经理。于1998年至1999年，许女士在恒
丰酒店担任人事及培训助理。由1999年至
2002年，许女士在中国港湾工程有限责任
公司担任人力资源主任。由2002年至2003
年，许女士在环通咭（香港）有限公司担任行
政和营销主管；由2003年至2005年，许女
士在福田实业（集团）有限公司担任人力资源
主任；及由2005年6月至2008年4月，许女
士于华润保险顾问有限公司担任人力资源及
行政管理经理，及于2008年4月至2014年12
月，彼其后转往华润投资控股有限公司担任
人力资源及行政管理经理，及后许女士于华
创物业（香港）有限公司及华润保险顾问有
限公司人事和行政部门任职人力资源及行政
管理经理，主要负责人力资源及行政管理事
宜。
53伟工控股有限公司 年报2024/2025
BIOGRAPHICAL DETAILS OF DIRECTORS
AND SENIOR MANAGEMENT
董事及高级管理层的履历详情
许女士在1997年12月获香港中文大学颁发
文学士学位。许女士在2001年9月亦获岭南
大学╱香港管理专业协会颁发管理进修文
凭。
李静霞女士（「李女士」），36岁，为伟工有限
公司财务总监及本公司的高级管理层成员。
彼于2021年4月加入本集团担任财务总监，
主要负责本集团的财务管理及合规保证事
宜。
李女士于会计、审计及融资方面拥有逾14年
经验，自2013年10月起为香港会计师公会
会员。李女士于2010年11月取得香港大学
工商管理学士（会计及财务）学位。在加入
本集团前，彼曾于一间国际会计师行任职，
并曾于一间在香港提供屋宇建筑及土木工程
服务的公司担任财务部主管。
除上文所披露外，本集团各高级管理层成员
于过往三年概无于其证券在香港或海外任何
证券市场上市的其他公众公司担任何董事
职位。
Ms. Hui obtained a Bachelor Degre in Bachelor of Arts from
The Chinese University of Hong Kong in December 1997. Ms.
Hui also obtained a Diploma in Management Studies from
Lingnan University/The Hong Kong Management Asociation in
September 2001.
Ms. Le Ching Ha (“Ms. Le”), aged 36, is the financial
controler of Wecon Limited and a member of the senior
management of our Company. She joined our Group in April
2021 as financial controler and is primarily responsible for
financial management and compliance asurance of our Group.
Ms. Le has over 14 years’ acounting, auditing and financing
experience and is a member of the Hong Kong Institute of
Certified Public Acountants since October 2013. Ms. Le
obtained a Bachelor of Busines Administration in Acounting
and Finance degre from the University of Hong Kong in
November 2010. Prior to joining the Group, she had worked in
an international acounting firm and was the head of finance
department in a company providing building construction and
civil enginering services in Hong Kong.
Save as disclosed above, each member of the senior
management of our Group had not held any directorship in
the last thre years in other public companies, the securities
of which are listed on any securities market in Hong Kong or
overseas.
REPORT OF THE DIRECTORS
董事会报告
54WECON HOLDINGS LIMITED Anual Report 2024/2025
The Board is pleased to present their report together with the
audited consolidated financial statements of the Group for the
year ended 31 March 2025.
PRINCIPAL ACTIVITIES
The principal activity of the Company is investment holding.
The Group is a long established main contractor in Hong Kong
principaly engages in the provision of (i) building construction
services and (i) RMA works services in Hong Kong. Details of
the principal activities of its subsidiaries are set out in note 36
to the consolidated financial statements.
BUSINES REVIEW
A fair review of the busines of the Group as required pursuant
to Schedule 5 to the Companies Ordinance (Cap. 622 of the
Laws of Hong Kong) including the description of the principal
risks and uncertainties facing the Group is set out in the section
of “Chairman’s Statement” and “Management Discusion
and Analysis” on pages 4 to 16 of this anual report. These
discusions form part of Directors’ report. Moreover, the details
of the financial risk management of the Group are disclosed in
note 35 to the consolidated financial statements.
RESULTS AND DIVIDENDS
The Group’s profit for the year ended 31 March 2025 and the
Group’s financial position as at that date are set out in the
consolidated financial statements on pages 157 to 159 of this
anual report.
The Directors recomended a final dividend of HK1.2 cents per
Share (2024: HK1.2 cents per Share), which amounts to a total
of HK$9.6 milion (2024: HK$9.6 milion) in respect of the year
ended 31 March 2025, to Shareholders whose names apear
on the register of members of the Company (the “Register of
Members”) at the close of busines on Thursday, 28 August
2025. The proposed final dividend is subject to the aproval
of the Shareholders at the 2025 AGM scheduled to be held on
Thursday, 21 August 2025.
董事会欣然提呈其报告以及本集团的截至
2025年3月31日止年度经审核综合财务报
表。
主要业务
本公司的主要业务为投资控股。本集团作为
香港一间历史悠久之总承建商，主要从事于
香港提供(i)屋宇建造服务及(i)装修及维修工
程服务。其附属公司的主要业务详情载于综
合财务报表附注36。
业务回顾
根据香港法例第622章公司条例附表5规定对
本集团业务进行的公平审阅（包括本集团面
对的主要风险及不确定因素描述）已载于本
年报第4至16页「主席报告」及「管理层讨论及
分析」章节。该讨论构成本董事会报告之一
部分。此外，本集团的财务风险管理详情披
露于综合财务报表附注35。
业绩及股息
本集团截至2025年3月31日止年度溢利及本
集团于该日期的财务状况载于本年报第157
至159页的综合财务报表。
董事建议派付截至2025年3月31日止年度的
末期股息每股份1.2港仙（2024年：每股
股份1.2港仙），合计9.6百万港元（2024年：
9.6百万港元）予在2025年8月28日（星期四）
营业时间结束时名列本公司股东名册（「股东
名册」）的股东。建议末期股息须待股东于
2025年8月21日（星期四）举行之2025年股东
周年大会上批准。
55伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
MAJOR CUSTOMERS AND SUPLIERS
For the year ended 31 March 2025, the Group’s five largest
customers in agregate acounted for aproximately 83.8%
(2024: aproximately 90.3%) of the total revenue of the
Group and the largest customer of the Group acounted for
aproximately 37.2% (2024: aproximately 35.8%) of the total
revenue.
For the year ended 31 March 2025, the Group’s five largest
subcontractors in agregate acounted for aproximately
30.2% (2024: aproximately 35.1%) of the total subcontracting
cost of the Group and the largest subcontractor of the Group
acounted for aproximately 8.3% (2024: aproximately 10.6%)
of the total subcontracting cost.
For the year ended 31 March 2025, the Group’s five largest
supliers in agregate acounted for aproximately 80.8% (2024:
aproximately 72.8%) of the total purchases of construction
materials of the Group and the largest suplier of the Group
acounted for aproximately 29.6% (2024: aproximately 31.0%)
of the total purchases of construction materials.
None of the Directors, or any of their close asociates (as
defined under the Listing Rules) or any Shareholders (which,
to the best knowledge of the Directors, own more than 5% of
the Company’s isued Shares) has any beneficial interest in the
Group’s five largest customers or supliers or subcontractors.
RELATIONSHIP WITH CUSTOMERS, SUBCONTRACTORS,
SUPLIERS AND EMPLOYES
Customers
The Group maintains active relationship with our customers
to explore potential busines oportunities and is highly
comited to delivering quality services to our customers on
time.
Subcontractors and Supliers
The Group maintains a list of aproved subcontractors (based
on their previous experience, skils, present work load, price
quotations and historical work quality) and supliers (based on
their prices, quality, past performance and capacity).
主要客户及供应商
截至2025年3月31日止年度，本集团的五大
客户合共占本集团总收益约83.8%（2024年：
约90.3%），而本集团的最大客户则占总收
益约37.2%（2024年：约35.8%）。
截至2025年3月31日止年度，本集团的五
大分包商合共占本集团总分包成本约30.2%
（2024年：约35.1%），而本集团的最大分
包商则占总分包成本约8.3%（2024年：约
10.6%）。
截至2025年3月31日止年度，本集团五大
供应商合共占本集团建筑材料总采购额约
80.8%（2024年：约72.8%），而本集团最大
供应商占建筑材料总采购额约29.6%（2024
年：约31.0%）。
概无董事或任何彼等之紧密联系人士（定义
见上市规则）或就董事所深知拥有本公司已
发行股份5%以上之任何股东于本集团五大
客户或供应商或分包商中拥有任何实益权
益。
与客户、分包商、供应商及雇员的关系
客户
本集团与客户维持活跃关系，以探索潜在业
务机遇，并坚持致力于准时交付高质量服务
予客户。
分包商及供应商
本集团保留一份分包商（基于彼等过往经
验、技能、目前工作量、报价及过往工作质
量）及供应商（基于其价格、质量、过往表现
及能力）的认可名单。
56WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
Employes
The Group recognises employes as valuable asets of the
Group. The Group intends to provide competitive remuneration,
atractive welfare benefits and continuous profesional training
to atract and retain apropriate and suitable personel to serve
the Group.
During the year ended 31 March 2025, there was no material
dispute or disagrement betwen the Group and its customers,
subcontractors, supliers and employes.
FINANCIAL SUMARY
A sumary of the published results and asets and liabilities of
the Group for the last five financial years is set out on page 236
of this anual report. This sumary does not form part of the
audited consolidated financial statements of the Group.
COMPLIANCE WITH THE LAWS AND REGULATIONS
The Group recognises the importance of compliance with
regulatory requirements and the risks of non-compliance with
the aplicable laws and regulations. During the year ended 31
March 2025 and up to the date of this anual report, the Group
in al material aspects has complied with the relevant laws and
regulations that have a significant impact on the busines and
operation of the Group and there was no material breach or
non-compliance with the aplicable laws and regulations by the
Group.
CHARITABLE CONTRIBUTIONS
Charitable contributions made by the Group during the year
ended 31 March 2025 amounted to aproximately HK$117,000
(2024: aproximately HK$188,000).
PROPERTY, PLANT AND EQUIPMENT
Details of movements of the property, plant and equipment of
the Group during the year ended 31 March 2025 are set out in
note 15 to the consolidated financial statements.
雇员
本集团视雇员为本集团的宝贵财产。本集团
拟提供具竞争力的薪酬、吸引的福利待遇及
持续专业培训，以吸引并挽留恰当及合适的
人员为本集团提供服务。
截至2025年3月31日止年度，本集团与客
户、分包商、供应商及雇员之间并无重大纠
纷或分歧。
财务概要
本集团过去五个财政年度已公布业绩以及资
产及负债概要载列本年报第236页。概要并
不构成本集团经审核综合财务报表的一部
分。
遵守法律及法规
本集团明白遵守监管规定的重要性及不遵守
适用法律及法规的风险。截至2025年3月31
日止年度及直至本年报日期，本集团已在所
有重大方面遵守对本集团业务及营运具有重
大影响的相关法律及法规，且本集团并无严
重违反或不遵守适用法律及法规。
慈善捐款
截至2025年3月31日止年度，本集团慈善
捐款约117,000港元（2024年：约188,000港
元）。
物业、厂房及设备
本集团截至2025年3月31日止年度的物业、
厂房及设备变动详情载于综合财务报表附注
15。
57伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
ANUAL GENERAL METING
The 2025 AGM of the Company is scheduled to be held on
Thursday, 21 August 2025. A notice convening the 2025 AGM
wil be isued to the Shareholders acording to the aplicable
law, the Articles and the Listing Rules in due course.
CLOSURE OF REGISTER OF MEMBERS
To ascertain the identity of the Shareholders who wil be
entitled to atend and vote at the 2025 AGM, the Register
of Members wil be closed from Monday, 18 August 2025 to
Thursday, 21 August 2025, both dates inclusive, the period
during which no transfer of Shares wil be efected. In order to
be eligible to atend and vote at the 2025 AGM, al completed
share transfer documents acompanied by the relevant share
certificates must be lodged with the Company’s branch share
registrar in Hong Kong, Tricor Investor Services Limited at its
ofice at 17/F, Far East Finance Centre, 16 Harcourt Road, Hong
Kong for registration not later than 4:30 p.m. on Friday, 15
August 2025.
Subject to the Shareholders’ aproval at the 2025 AGM,
to ascertain the Shareholders’ entitlement to receiving the
final dividend, the Register of Members wil be closed from
Wednesday, 27 August 2025 to Thursday, 28 August 2025, the
period during which no transfer of Shares wil be efected.
Subject to the aproval of the Shareholders at the 2025 AGM
aproving the payment of the final dividend, the final dividend
is expected to be paid on Wednesday, 10 September 2025 to
Shareholders whose names apear on the Register of Members
on Thursday, 28 August 2025. In order to qualify for receiving
the final dividend, al completed share transfer documents
acompanied by the relevant share certificates must be lodged
with the Company’s branch share registrar in Hong Kong, Tricor
Investor Services Limited at the above adres not later than 4:30
p.m. on Tuesday, 26 August 2025.
股东周年大会
本公司2025年股东周年大会将于2025年8月
21日（星期四）举行。召开2025年股东周年
大会之通告将于适当时候根据适用法律、细
则及上市规则刊发予股东。
暂停办理股份过户登记手续
为确定将有权出席2025年股东周年大会并于
会上投票的股东身份，本公司将于2025年8
月18日（星期一）至2025年8月21日（星期四）
（包括首尾两日）期间暂停办理股份过户登记
手续，期间将不会办理股份过户事宜。为符
合资格出席2025年股东周年大会并于会上投
票，所有填妥的股份过户文件连同有关股票
须于2025年8月15日（星期五）下午四时三十
分前，送达本公司之香港股份过户登记分处
卓佳证券登记有限公司办事处，地址为香港
夏悫道16号远东金融中心17楼，以办理登记
手续。
待股东于2025年股东周年大会批准后，为
确定股东获得末期股息的权利，本公司将于
2025年8月27日（星期三）至2025年8月28日
（星期四）期间暂停办理股份过户登记手续，
期间将不会办理股份过户事宜。待股东于
2025年股东周年大会批准派付末期股息后，
末期股息预期将于2025年9月10日（星期三）
派付予该等于2025年8月28日（星期四）名列
股东名册的股东。为符合资格获得末期股
息，所有填妥的股份过户文件连同有关股票
须于2025年8月26日（星期二）下午四时三十
分前，送达本公司之香港股份过户登记分处
卓佳证券登记有限公司上述地址。
58WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
股本
截至2025年3月31日止年度，本公司法定股
本及已发行股本并无变动。本公司的股本详
情载于综合财务报表附注25。
储备
本公司及本集团截至2025年3月31日止年度
的储备变动详情分别载于综合财务报表附注
26及综合权益变动表。
可供分派储备
于2025年3月31日，董事认为，根据开曼群
岛公司法（经修订）可供分派予股东之本公司
储备约为14.6百万港元（2024年：约25.8百
万港元）。
购股权计划
本公司购股权计划（「购股权计划」）由本公司
唯一股东通过书面决议案于2019年1月21日
批准及采纳。自采纳日期起及直至本年报日
期止，概无任何购股权根据购股权计划已获
授出、行使、届满、注销或失效，且不得就
发行任何新股份行使购股权。
购股权计划条款概要
(a) 购股权计划目的
购股权计划目的为使本集团能够向合资
格参与者授出购股权作为激励或奖励其
对本集团的贡献，以及╱或使本集团能
够招聘及留聘优秀雇员并吸引对本集团
或任何为本集团成员公司之联营公司的
实体（「投资实体」）具价值的人力资源。
SHARE CAPITAL
There is no movement in the Company’s authorised share
capital and isued share capital during the year ended 31 March
2025. Details of the share capital of the Company are set out in
note 25 to the consolidated financial statements.
RESERVES
Details of movements in the reserves of the Company and
the Group during the year ended 31 March 2025 are set out
in note 26 to the consolidated financial statements and in the
consolidated statement of changes in equity, respectively.
DISTRIBUTABLE RESERVES
As at 31 March 2025, in the opinion of the Directors, the
reserves of the Company available for distribution to
Shareholders under the Companies Act (as revised) of the
Cayman Islands amounted to aproximately HK$14.6 milion
(2024: aproximately HK$25.8 milion).
SHARE OPTION SCHEME
The Company has a share option scheme (the “Share Option
Scheme”) which was aproved and adopted by the sole
shareholder of the Company by way of writen resolutions
pased on 21 January 2019. No share option has ben granted,
exercised, expired, canceled or lapsed under the Share Option
Scheme since its adoption date and up to the date of this
anual report and no options can be exercised for isuing any
new shares.
Sumary of terms of the Share Option Scheme
(a) Purpose of the Share Option Scheme
The purpose of the Share Option Scheme is to enable the
Group to grant share options to the eligible participants
as incentives or rewards for their contribution to the Group
and/or to enable the Group to recruit and retain high-
calibre employes and atract human resources that are
valuable to the Group or any entity which is an asociate
company of the member of the Group (the “Invested
Entity”).
59伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
(b) 可参与人士
根据购股权计划条文及上市规则，董事
有权（但不受约束）于采纳购股权计划日
期起计10年期间内任何时间对任何雇员
（无论全职或兼职，包括董事（包括任何
非执行董事及独立非执行董事）在内）、
任何附属公司（定义见公司条例）或任何
投资实体（「合资格雇员」）作出要约。
任何合资格参与者是否合资格根据购股
权计划接受要约，须由董事不时根据董
事对相关合资格参与者对本集团发展及
增长所作贡献的意见而厘定。
(c) 股份数目上限
(i) 行使所有根据购股权计划及本集团
所采纳任何其他股份计划授出惟尚
未行使购股权后而可予发行的股份
数目最多不得超过本公司于购股权
计划及其他股份计划获批准当日已
发行股本的10%。倘根据购股权计
划或本集团所采纳任何其他购股权
计划授出购股权将导致超过上述限
额，则不会授出相关购股权。
(b) Who may join
Our Directors shal, in acordance with the provisions of the
Share Option Scheme and the Listing Rules, be entitled but
shal not be bound at any time within a period of 10 years
comencing from the date of the adoption of the Share
Option Scheme to make an ofer to any employe (whether
ful time or part time, including our Directors (including
any non-executive Director and independent non-executive
Director), any of our subsidiaries (within the meaning of
Companies Ordinance) or any Invested Entity (an “eligible
employe”).
The eligibility of any of the eligible participants to an ofer
under the Share Option Scheme shal be determined by our
Directors from time to time on the basis of our Directors’
opinion as to such eligible participant’s contribution to the
development and growth of the Group.
(c) Maximum number of Shares
(i) The maximum number of Shares which may be isued
upon exercise of al outstanding share options granted
and yet to be exercised under the Share Option
Scheme and any other share schemes adopted by
the Group shal not exced 10% of the share capital
of the Company in isue as at the date of aproval of
the Share Option Scheme or other share schemes. No
share options may be granted under the Share Option
Scheme or any other share option schemes adopted by
the Group if the grant of such share options wil result
in the limit refered herein being exceded.
60WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
(i) 行使根据购股权计划及本集团任何
其他购股权计划授出的所有购股权
（就此而言，不包括根据购股权计
划及本集团任何其他购股权计划条
款失效的购股权）后而可予发行的
股份总数，合计不得超出股份首次
于联交所开始买卖当日本公司已发
行股本的10%，即80,000,000股
份（「一般计划上限」）。于2024年4
月1日、2025年3月31日及本年报
日期，购股权计划项下根据一般计
划上限可予授出的购股权数目为
80,000,000份购股权，分别占2024
年4月1日、2025年3月31日及于本
年报日期已发行股份总数的10%。
(i) 截至2025年3月31日止年度，并无
根据购股权计划设定服务供应商分
项限额。
(iv) 本公司可根据上市规则每三年于股
东大会上寻求股东批准更新一般计
划上限。
(d) 各合资格参与者的配额上限
受下文(e)所规限，任何12个月期间
内，行使根据购股权计划及本集团任何
其他购股权计划向接纳根据购股权计划
授出购股权要约的每名合资格参与者
（「承授人」）授出购股权（包括已行使及
未行使购股权）后而发行及可予发行的
股份总数，不得超出当时本公司已发行
股本的1%。
(i) The total number of Shares which may be isued
upon exercise of al share options (excluding, for
this purpose, share options which have lapsed in
acordance with the terms of the Share Option Scheme
and any other share option schemes of the Group) to
be granted under the Share Option Scheme and any
other share option schemes of the Group shal not
in agregate exced 10% of the share capital of the
Company in isue as at the date on which dealings
in the Shares first comence on the Stock Exchange,
being 80,000,000 Shares (“General Scheme Limit”).
As at 1 April 2024, 31 March 2025 and the date of this
anual report, the number of share options available
for grant under the Share Option Scheme under the
General Scheme Limit was 80,000,000 share options,
which represents 10% of the total number of Shares in
isue on 1 April 2024, 31 March 2025 and as at the date
of this anual report, respectively.
(i) There was no service provider sublimit set under the
Share Option Scheme during the year ended 31 March
2025.
(iv) The Company may sek aproval of our Shareholders
in general meting to refresh the General Scheme
Limit every thre years in acordance with the Listing
Rules.
(d) Maximum entitlement of each eligible participant
Subject to (e) below, the total number of Shares isued
and which may fal to be isued upon exercise of the share
options granted under the Share Option Scheme and
any other share option schemes of the Group (including
both exercised or outstanding options) to each eligible
participant who acepts the ofer for the grant of an option
under the Share Option Scheme (a “grante”) in any
12-month period shal not exced 1% of the isued share
capital of the Company for the time being.
61伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
倘任何进一步根据购股权计划向承授人
授出购股权会导致直至相关进一步授出
日期（包括该日）为止12个月期间内，
行使根据购股权计划及本集团任何其他
购股权计划向相关人士授出及拟授出的
所有购股权（包括已行使、已注销及尚
未行使的购股权）后已发行及将予发行
的股份合共占本公司已发行股本1%以
上，相关进一步授出须于股东大会经股
东个别批准，相关承授人及其紧密联系
人士（或倘参与者为关连人士，则为其
联系人）须放弃投票。
(e) 向核心关连人士授出购股权
(i) 不违背下文(i)的情况下，向任何
董事、本公司最高行政人员或主要
股东或任何彼等各自联系人作出根
据购股权计划的要约，须得到独立
非执行董事（不包括任何属购股权
计划项下购股权建议承授人的独立
非执行董事）批准。
(i) 不违背上文(i)的情况下，倘根据购
股权计划向主要股东或独立非执行
董事或彼等各自任何联系人授出任
何购股权，导致在截至相关授出日
期（包括该日）为止任何12个月期
间内行使根据购股权计划已授予及
将授予相关人士的所有购股权（包
括已行使、已注销及尚未行使的
购股权）而发行及将予发行的股份
总数合共超过本公司已发行股本
0.1%。
Where any further grant of share options under the
Share Option Scheme to a grante would result in the
Shares isued and to be isued upon exercise of al share
options granted and proposed to be granted to such
person (including exercised, canceled and outstanding
share options) under the Share Option Scheme and any
other share option schemes of the Group in the 12-month
period up to and including the date of such further grant
representing in agregate over 1% of the share capital of
the Company in isue, such further grant shal be separately
aproved by our Shareholders in general meting with such
grante and his/her close asociates (or his/her asociates
if the participant is a conected person) abstaining from
voting.
(e) Grant of share options to core conected persons
(i) Without prejudice to (i) below, the making of an ofer
under the Share Option Scheme to any Director, chief
executive or substantial shareholder of the Company,
or any of their respective asociates shal be aproved
by our independent non-executive Directors (excluding
any independent non-executive Director who is the
proposed grante of a share option under the Share
Option Scheme).
(i) Without prejudice to (i) above, where any grant of
share options under the Share Option Scheme to
a substantial shareholder or an independent non-
executive Director or any of their respective asociates,
would result in the Shares isued and to be isued
upon exercise of al share options under the Share
Option Scheme already granted and to be granted
(including share options exercised, canceled and
outstanding) to such person in the 12-month period up
to and including the date of such grant representing
in agregate over 0.1% of the share capital of the
Company in isue.
62WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
任何根据上市规则规定的进一步授出购
股权须于股东大会上经股东批准。在相
关股东大会上，建议承授人、其联系人
及本公司所有核心关连人士须放弃投赞
成票。
就根据上文(c)、(d)及(e)段寻求股东批
准而言，本公司须向股东寄出载有上市
规则规定资料的通函，倘上市规则就此
规定，所召开的股东大会上须以投票表
决方式以取得所需批准，上市规则规定
的相关人士须放弃投票。
(f) 购股权接纳及行使期限
购股权计划要约须于向合资格参与者提
出要约日期（须为营业日）起计最多21
日期间仍公开予合资格参与者（惟不得
由其他人士）接纳。
购股权可于董事厘定及向有关承授人通
知的期间内随时根据购股权计划的条款
行使，而倘并无作出有关厘定，则由接
纳该购股权的要约日期起至以下的较早
发生者：(i)根据购股权计划相关条文，
该购股权失效的日期；及(i)由该购股权
的要约日期起计满10年当日。购股权的
归属期须由董事会酌情厘定，其不得超
出购股权的行使期。
当本公司于要约可能指定的时间（不得
迟于要约日期起计21日）内接获合资格
参与者正式签署的要约接纳函件副本，
连同支付予本公司的汇款1.00港元（以
授予购股权代价方式）时，合资格参与
者即已接纳其获要约的所有股份的要
约。任何情况下，该汇款概不退还。
Any further grant of share options shal be aproved by
our Shareholders in general meting in acordance with
the requirements under the Listing Rules. The proposed
grante, his/her asociates and al core conected persons
of the Company shal abstain from voting in favour at such
general meting.
For the purpose of seking the aproval of our
Shareholders under paragraphs (c), (d) and (e) above,
the Company shal send a circular to our Shareholders
containing the information required under the Listing Rules
and where the Listing Rules shal so require, the vote at the
Shareholders’ meting convened to obtain the requisite
aproval shal be taken on a pol with those persons
required under the Listing Rules abstaining from voting.
(f) Time of aceptance and exercise of a share option
An ofer under the Share Option Scheme shal remain open
for aceptance by the eligible participant concerned (and
by no other person) for a period of up to 21 days from the
date, which shal be a busines day, on which the ofer is
made to the eligible participant.
A share option may be exercised in acordance with the
terms of the Share Option Scheme at any time during a
period to be determined and notified by our Directors
to the grante thereof, and in the absence of such
determination, from the date of aceptance of the ofer
of such share option to the earlier of (i) the date on which
such share option lapses under the relevant provisions of
the Share Option Scheme; and (i) the date faling 10 years
from the ofer date of that share option. The vesting period
of the share option shal be determined by the Board at its
discretion, which shal not be more than the exercise period
of the share option.
An ofer shal have ben acepted by an eligible participant
in respect of al Shares which are ofered to such eligible
participant when the duplicate leter comprising aceptance
of the ofer duly signed by the eligible participant together
with a remitance in favour of the Company of HK$1.00 by
way of consideration for the grant thereof is received by the
Company within such time as may be specified in the ofer
(which shal not be later than 21 days from the ofer date).
Such remitance shal in no circumstances be refundable.
63伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
合资格参与者可就少于所要约的股份数
目接纳要约，惟所接纳的要约须涉及股
份于主板买卖的一手单位或其完整倍
数，且该数目乃清楚载于本公司于要约
可能指定的时间（不得迟于要约日期起
计21日）内接获该合资格参与者正式签
署的要约接纳函件副本，连同支付予本
公司的汇款1.00港元（作为获授购股权
的代价）。任何情况下，该汇款概不退
还。
(g) 股份认购价
任何购股权的认购价须按董事酌情厘定
（可作出任何调整），惟不得少于以下最
高者：
(i) 于授出日期（其必须为交易日），
联交所的每日报价表所载的股份收
市价；
(i) 紧接授出日期前五个营业日，联交
所每日报价表所列的股份平均收市
价；及
(i) 股份面值。
(h) 购股权计划的剩余期限
购股权计划将于购股权计划获采纳当日
（即2029年1月20日）起计10年期间内维
持有效。
Any ofer may be acepted by an eligible participant in
respect of les than the number of Shares which are ofered
provided that it is acepted in respect of a board lot for
dealings in the Shares on Main Board or an integral multiple
thereof and such number is clearly stated in the duplicate
leter comprising aceptance of the ofer duly signed by such
eligible participant and received by the Company together
with a remitance in favour of the Company of HK$1.00 by
way of consideration for the grant thereof within such time
as may be specified in the ofer (which shal not be later than
21 days from the ofer date). Such remitance shal in no
circumstances be refundable.
(g) Subscription price for Shares
The subscription price in respect of any share option shal,
subject to the adjustments, be at the discretion of our
Directors, provided that it shal not be les than the highest
of:
(i) the closing price of the Shares as stated in the Stock
Exchange’s daily quotations shet on the date of grant,
which must be a trading day;
(i) the average closing price of the Shares as stated in the
Stock Exchange’s daily quotations shets for the five
busines days imediately preceding the date of grant;
and
(i) the nominal value of a Share.
(h) Remaining life of the Share Option Scheme
The Share Option Scheme wil remain in force for a period
of 10 years comencing on the date on which the Share
Option Scheme is adopted, i.e. 20 January 2029.
64WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
股份奖励计划
董事会于2020年7月31日（「采纳日期」）采纳
一项股份奖励计划（「股份奖励计划」）。根据
股份奖励计划将予授出的股份仅涉及现有已
发行股份。
目的
股份奖励计划目的如下：
i. 嘉许及奖励对本集团的增长及发展作出
贡献的合资格参与者；
i. 向合资格参与者给予激励，以留聘彼等
为本集团之持续营运及发展作出服务；
及
i. 为本集团进一步发展吸引合适的人才。
股份奖励计划的参与者
向本集团或投资实体作出贡献的本集团及投
资实体任何的雇员（「合资格参与者」）将有权
参与。
合资格参与者可获股份数目上限
根据构成股份奖励计划的规则，根据股份奖
励计划可予认购及╱或购买的最高股份数目
不得超过于采纳日期已发行股份总数的10%
（即80,000,000股份）。可授予合资格参与
者的最高股份数目合共不得超过于采纳日期
本公司已发行股份的1%。
股份奖励的归属期及条件
董事会可不时酌情厘定归属日期（于股份奖
励计划的期限内）、向合资格参与者授出股
份奖励的任何条件或表现目标。股份奖励可
无偿或按董事会认为合适之任何金额授予合
资格参与者。
SHARE AWARD PLAN
The Board adopted a share award plan (the “Share Award
Plan”) on 31 July 2020 (the “Adoption Date”). The shares to be
awarded under the Share Award Plan only involve the existing
shares in isue.
Purposes
The purposes of the Share Award Plan are:
i. to recognise and reward the contribution of the Eligible
Participants to the growth and development of the Group;
i. to give incentives to the Eligible Participants in order to
retain them for the continual operation and development
of the Group; and
i. to atract suitable personel for further development of
the Group.
Participants of the Share Award Plan
Any employes of the Group and the invested entities who
contributes to the Group or the Invested Entities (the “Eligible
Participants”) wil be entitled to participate.
Maximum Entitlement of the Eligible Participants
Under the rules constituting the Share Award Plan, the
maximum number of Shares which can be subscribed for and/or
purchased under the Share Award Plan shal not exced 10% of
the total number of isued Shares as at the Adoption Date (i.e.,
80,000,000 Shares). The maximum number of Shares which may
be awarded to an Eligible Participant shal not in agregate
exced 1% of the isued Shares of the Company as at the
Adoption Date.
Vesting Period and Conditions of Share Award
The Board may from time to time, at its discretion, determine
the vesting date(s) which is within the life of the Share Award
Plan, any condition(s) or performance target(s) when granting
the share award to the Eligible Participants. The share award
may be granted to the Eligible Participants at nil consideration
or any amount which the Board thinks fit.
65伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
股份奖励计划的管理
股份奖励计划仅涉及现有股份，不得据此发
行新股份。
本集团已设立信托（「股份奖励计划信托」），
以管理股份奖励计划。股份奖励计划信托
将从联交所收购股份，最高金额由董事会分
配，并将持有该等股份直至归属为止。除非
董事会决定提前终止，否则股份奖励计划将
自采纳日期（即2023年7月31日）起计10年期
间内有效及生效。持有尚未归属的股份奖励
的股份奖励计划信托受托人须于本公司股东
大会上放弃投票。
截至2021年3月31日止年度，本公司向股
份奖励计划信托分配1,000,000港元，而约
996,000港元用于购买5,304,000股份。
截至2023年3月31日止年度，已购买的额外
1,492,000股份合共约为253,000港元。
于2024年4月1日、2025年3月31日及直至
本年报日期，股份奖励计划项下受托人分
别持有6,796,000股份、6,796,000股份
及6,796,000股份，占于2024年4月1日、
2025年3月31日及于本报告日期之已发行股
本约0.8%，且并无股份于截至2025年3月31
日止年度据此授予任何合资格参与者。自采
纳日期及直至2025年3月31日，股份奖励计
划项下概无股份奖励已获授出、归属、注销
或失效。概无新股份可根据股份奖励计划予
以发行，且于股份奖励计划项下，概无服务
供应商分项限额。
有关股份奖励计划的进一步详情，请参阅本
公司日期为2020年7月31日的公告。
Administration of the Share Award Plan
The Share Award Plan only involves existing Shares and no new
Shares shal be isued thereunder.
The Group has set up a trust (the “Share Award Plan Trust”)
for the purpose of administrating the Share Award Plan. The
Share Award Plan Trust wil acquire the Shares from the Stock
Exchange, with a maximum amount of funds alocated by the
Board, and wil hold such Shares until they are vested. Unles
early terminated by the Board, the Share Award Plan shal be
valid and efective for a period of 10 years comencing from
the Adoption Date (i.e. 31 July 2030). The truste of the Share
Award Plan Trust holding the unvested share award shal abstain
from voting on general metings of the Company.
During the year ended 31 March 2021, the Company alocated
HK$1,000,000 to the Share Award Plan Trust, and aproximately
HK$996,000 was utilised to purchase 5,304,000 Shares.
During the year ended 31 March 2023, aditional 1,492,000
Shares, amounted to aproximately HK$253,000, were
purchased.
As at 1 April 2024, 31 March 2025 and up to the date of this
anual report, 6,796,000 Shares, 6,796,000 Shares and 6,796,000
Shares, respectively, were held by the truste under the Share
Award Plan representing aproximately 0.8% of the isued share
capital as at 1 April 2024, 31 March 2025 and as at the date of
this report, under which no Shares have ben granted to any
Eligible Participants during the year ended 31 March 2025. No
share award has ben granted, vested, canceled or lapsed
under the Share Award Plan since its Adoption Date and up to
31 March 2025. No new Shares could be isued under the Share
Award Plan and there is no service provider sub-limit under the
Share Award Plan.
For further details of the Share Award Plan, please refer to the
Company’s anouncement dated 31 July 2020.
66WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
权益披露
董事及最高行政人员于本公司及相联法团的
权益
于2025年3月31日，董事及本公司最高行政
人员于本公司或其任何相联法团（定义见证
券及期货条例（「证券及期货条例」）第XV部）
之股份、相关股份及债券中拥有(i)根据证券
及期货条例第XV部第7及第8分部之规定须
知会本公司及联交所之权益或淡仓（包括根
据证券及期货条例之该等条文彼等被当作或
视为拥有之权益及淡仓），或(i)根据证券及
期货条例第352条须登记于该条所述之登记
册内之权益或淡仓，或(i)根据上市规则附
录C3所载标准守则之规定而须知会本公司
及联交所之权益或淡仓如下：
(i) 于本公司的股份好仓
附注：该等股份由Triple Arch Limited（「Triple Arch」）
持有。Triple Arch由曾家叶先生实益拥有100%权
益，因此根据证券及期货条例，曾家叶先生被视
为于Triple Arch所持有相同数目股份中拥有权益。
(i) 于相联法团的普通股好仓
DISCLOSURE OF INTERESTS
Directors’ and Chief Executives’ Interests in the Company and Asociated
Corporation
As at 31 March 2025, interests or short positions of the Directors
and chief executives of the Company in the Shares, underlying
Shares and debentures of the Company or any of its asociated
corporations (within the meaning of Part XV of the Securities
and Futures Ordinance (the “SFO”) which were required (i) to
be notified to the Company and the Stock Exchange pursuant
to Divisions 7 and 8 of Part XV of the SFO (including interests
and short positions which they were taken or demed to have
under such provisions of the SFO), or (i) pursuant to section 352
of the SFO, to be entered in the register refered to therein,
or (i) pursuant to Model Code contained in Apendix C3 to
the Listing Rules, to be notified to the Company and the Stock
Exchange, were as folows:
(i) Long position in Shares of the Company
Name of DirectorCapacity/Nature
Number of
Shares held
(Long position)
Aproximate
percentage of
shareholding
董事姓名身份╱性质
所持股份数目
（好仓）
股权概约
百分比
Mr. Tsang Ka Yip (“Mr. KY Tsang”)
曾家叶先生（「曾家叶先生」）
In terest in a controled corporation
(Note)
受控制法团权益（附注）
600,000,00075%
Note: These Shares are held by Triple Arch Limited (“Triple Arch”). Triple Arch is 100%
beneficialy owned by Mr. KY Tsang and therefore, Mr. KY Tsang is demed to
be interested in the same number of Shares held by Triple Arch under the SFO.
(i) Long position in ordinary shares of asociated corporation
Name of Director
Name of
asociated corporationCapacity/Nature
Number of
shares held
in asociated
corporation
(Long position)
Aproximate
percentage of
shareholding
in asociated
corporation
董事姓名相联法团名称身份╱性质
于相联法团
所持股份数目
（好仓）
占相联法团的
股权概约
百分比
Mr. KY Tsang
曾家叶先生
Triple Arch
Triple Arch
Beneficial owner
实益拥有人
1100%
67伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
除董事及最高行政人员以外主要股东于本公
司股份的权益
附注：
1. Triple Arch由曾家叶先生实益拥有100%权益，因此根据
证券及期货条例，曾家叶先生被视为于Triple Arch所持
有相同数目的股份中拥有权益。
- 。因此，根据证券及期货条
例，黎女士被视为于曾家叶先生拥有权益的相同数目的
股份中拥有权益。
除上文所披露外，于2025年3月31日，除于
上文「董事及最高行政人员于本公司及相联
法团的权益」一节所述之董事的权益外，概
无人士于本公司股份或相关股份中登记拥有
根据证券及期货条例第336条须予登记之权
益或淡仓。
遵守不竞争承诺
控股东曾家叶先生及Triple Arch（统称「控
股东」）已于2019年1月21日订立以本公司
为受益人之不竞争契据（「不竞争承诺」）。不
竞争承诺的详情载于招股章程「与控股东
的关系」一节。控股东已确认遵守不竞争
承诺及独立非执行董事已审阅各控股东遵
守不竞争承诺的情况，就独立非执行董事所
知，截至2025年3月31日止年度，控股东
并无违反不竞争承诺。
Substantial Shareholders’ Interests in Shares in the Company other than
Directors and Chief Executives
NameNature of interest
Number of
Shares held
(Long position)
Aproximate
percentage of
interest in
the Company
名称╱姓名权益性质
所持股份数目
（好仓）
占本公司权益
概约百分比
Triple Arch
Triple Arch
Beneficial owner (Note 1)
实益拥有人（附注1）
600,000,00075%
Ms. Lai Yuk Lin, Eliza
(“Ms. Lai”)
黎玉莲女士（「黎女士」）
Interest of spouse (Note 2)
配偶权益（附注2）
600,000,00075%
Notes:
1. Triple Arch is 100% beneficialy owned by Mr. KY Tsang and therefore, Mr. KY Tsang is
demed to be interested in the same number of Shares held by Triple Arch under the
SFO.
2. Ms. Lai is the spouse of Mr. KY Tsang. Therefore, Ms. Lai is demed to be interested in
the same number of Shares in which Mr. KY Tsang is interested for the purpose of the
SFO.
Save as disclosed above, as at 31 March 2025, no person, other
than the Directors, whose interests are set out in the section
headed “Directors’ and Chief Executives’ Interests in the
Company and Asociated Corporation” above, had registered
an interest or short position in the Shares or underlying Shares
of the Company that was required to be recorded pursuant to
section 336 of the SFO.
COMPLIANCE OF NON-COMPETITION UNDERTAKING
The controling shareholders, Mr. Tsang Ka Yip and Triple Arch
(colectively, the “Controling Shareholders”) had entered into
the ded of non-competition in favour of the Company on 21
January 2019 (the “Non-competition Undertaking”). Details of
the Non-competition Undertaking are set out in the section
headed “Relationship with Controling Shareholders” in the
Prospectus. The Controling Shareholders had confirmed the
state of compliance of the Non-competition Undertaking and
the INEDs have reviewed that state of compliance of each
of the Controling Shareholders under the Non-competition
Undertaking and as far as the INEDs can ascertain, there has
ben no breach of the Non-competition Undertaking by the
Controling Shareholders during the year ended 31 March 2025.
68WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
董事
截至2025年3月31日止年度及直至本年报日
期，本公司董事为：
执行董事
曾家叶先生（主席及行政总裁）
曾梓谦先生
曾梓杰先生
非执行董事
陈乐雯女士（于2024年12月12日获委任）
独立非执行董事
刘志强博士
陈添耀先生
施国荣先生
根据细则第84条，时任三分之一的董事须于
每届股东周年大会上轮值退任，而每名董事
须至少每三年轮值退任一次。该等退任董事
（如合资格）可于股东周年大会上膺选连任。
因此，执行董事曾家叶先生及曾梓杰先生及
独立非执行董事陈添耀先生将轮席退任，并
符合资格于2025年股东周年大会上膺选连
任。
根据细则第83(3)条，董事有权不时及随时
委任何人士为董事，以填补董事会临时空
缺或作为现有董事会的新任成员。由此获委
任的任何董事任期直至本公司下届股东周年
大会为止，并可于该大会膺选连任。因此，
陈乐雯女士（为非执行董事）须于应届股东周
年大会重选连任。
DIRECTORS
The directors of the Company during the year ended 31 March
2025 and up to the date of this anual report were:
Executive Directors
Mr. Tsang Ka Yip (Chairman and CEO)
Mr. Tsang Tsz Him Philip
Mr. Tsang Tsz Kit Jery
Non-executive Director
Ms. Chan Lok Man (apointed on 12 December 2024)
Independent Non-executive Directors
Dr. Lau Chi Keung
Mr. Chan Tim Yiu Raymond
Mr. Sze Kwok Wing Nigel
Pursuant to Article 84 of the Articles, at each anual general
meting one-third of the Directors for the time being shal retire
from ofice by rotation provided that every Director shal be
subject to retirement by rotation at least once every thre years.
Such retiring Directors may, being eligible, ofer themselves for
re-election at the anual general meting. As such, Mr. Tsang
Ka Yip and Mr. Tsang Tsz Kit Jery as executive Directors and
Mr. Chan Tim Yin Raymond as an independent non-executive
Director, wil retire by rotation and, being eligible, wil ofer
themselves for re-election at the 2025 AGM.
Acording to Article 83(3) of the Articles, the Directors shal
have the power from time to time and at any time to apoint
any person as a Director either to fil a casual vacancy on the
Board or as an adition to the existing Board. Any Director so
apointed by shal hold ofice until the next anual general
meting of the Company after his/her apointment and be
subject to re-election at such meting. As such, Ms. Chan
Lok Man as the non-executive Director shal be subject to re-
election at the forthcoming anual general meting.
69伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
本公司已接获各独立非执行董事根据上市规
则第3.13条就其独立性作出之年度确认。根
据上市规则所载独立标准，本公司认为其所
有独立非执行董事均为独立。
董事于竞争业务的权益
截至2025年3月31日止年度及直至本年报日
期，概无董事或彼等之紧密联系人士（定义
见上市规则）于与本集团业务直接或间接构
成或可能构成竞争之业务中拥有任何权益。
董事于重大合约之权益
除本年报所披露外，于2025年3月31日或截
至2025年3月31日止年度期间内的任何时
间，本公司董事或其关连实体并无直接或间
接于本公司、其控股公司或其任何附属公司
所订立与本集团业务有关的重大合约中拥有
重大权益。
董事服务合约
于2025年股东周年大会上提名连任的董事，
概无与本公司订立本公司不可于一年内无偿
终止（法定补偿除外）的服务合约。
董事及高级管理层的履历详情
董事及本公司高级管理层的简要履历详情载
于本年报第42至53页「董事及高级管理层的
履历详情」一节。
The Company has received, from each of the INEDs, an anual
confirmation of his independence pursuant to Rule 3.13 of the
Listing Rules. The Company considered al of its INEDs to be
independent in acordance with the independence criteria as
set out under the Listing Rules.
DIRECTORS’ INTERESTS IN COMPETING BUSINES
During the year ended 31 March 2025 and up to the date of this
anual report, none of the Directors or their close asociates (as
defined under the Listing Rules) has any interest in a busines
which competes or is likely to compete, either directly or
indirectly, with the busines of the Group.
DIRECTORS’ INTERESTS IN CONTRACTS OF SIGNIFICANCE
Save as disclosed in this anual report, there was no contracts
of significance in relation to the busines of the Group to which
the Company, its holding company, or any of its subsidiaries
was a party and in which a Director of the Company or his
conected entities had a material interest, whether directly or
indirectly, subsisted as at 31 March 2025 or at any time during
the year ended 31 March 2025.
DIRECTORS’ SERVICE CONTRACTS
None of the Directors being proposed for re-election at the
2025 AGM has a service contract with the Company which is not
determinable by the Company within one year without payment
of compensation (other than statutory compensation).
BIOGRAPHICAL DETAILS OF DIRECTORS AND SENIOR
MANAGEMENT
Brief biographical details of Directors and senior management
of the Company are set out in the section of “Biographical
Details of Directors and Senior Management” on pages 42 to
53 of this anual report.
70WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
董事及五名最高薪酬人士的薪酬
截至2025年3月31日止年度，董事及本集团
五名最高薪酬人士的薪酬详情载于综合财务
报表附注10及11。
董事薪酬由薪酬委员会审阅，并经参考拥有
类似本公司业务及规模的公司所提供的现行
市场薪酬水平，根据董事的资历、经验、技
能、教育背景及可为董事会带来的贡献厘
定，以挽留及吸引优秀行政人员担任董事。
董事及高级管理层成员亦可收取根据购股权
计划将予授出的购股权及根据股份奖励计划
将予授出的股份奖励。
退休福利计划
本集团根据强制性公积金计划条例为合资格
参与定额供款强制性公积金退休福利计划
（「强积金计划」）的雇员营运强积金计划。
供款乃按雇员基本薪金某个百分比计算，于
根据强积金计划条例须予支付时自损益中扣
除。强积金计划之资产以独立管理之基金形
式与本集团资产分开持有。本集团雇主供款
于作出强积金计划供款时全数归属雇员。除
营运强积金计划外，本集团并无为其雇员营
运任何其他退休福利计划。
截至2025年3月31日止年度，本集团作出的
退休福利计划供款总额约3.0百万港元（2024
年：约3.3百万港元）。截至2025年3月31日
止年度，本集团并无任何本集团可用于降低
现有供款水平的没收供款。
REMUNERATION OF DIRECTORS AND FIVE HIGHEST PAID
INDIVIDUALS
Details of the remuneration of the Directors and the five highest
paid individuals of the Group for the year ended 31 March 2025
are set out in notes 10 and 11 to the consolidated financial
statements.
The remuneration of the Directors was reviewed by the
Remuneration Comite and was determined acording to the
qualifications, experience, skils, education background as wel
as the contributions which the Director may bring to the Board,
with reference to the prevailing market remuneration level
ofered by companies having similar busines and size to the
Company, in order to retain and atract high-calibre executives
as the Directors. The Directors and members of the senior
management may also receive options to be granted under the
Share Option Scheme and the share award to be granted under
the Share Award Plan.
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. Other than
operating the MPF Scheme, the Group has not operated any
other retirement benefit schemes for its employes.
The total retirement benefit scheme contributions made by the
Group amounted to aproximately HK$3.0 milion for the year
ended 31 March 2025 (2024: aproximately HK$3.3 milion).
During the year ended 31 March 2025, the Group did not have
any forfeited contributions which may be used by the Group to
reduce the existing level of contributions.
71伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
管理合约
截至2025年3月31日止年度，概无订立或存
在任何与本公司业务中全部或任何重大部分
有关之管理及行政合约。
关连交易
截至2025年3月31日止年度，本集团并无订
立任何关连交易或持续关连交易（定义见上
市规则第14A章）。
关连方交易
本集团于截至2025年3月31日止年度内订立
之重大关连方交易载于综合财务报表附注
32。概无关连方交易构成上市规则项下的关
连交易或持续关连交易。
优先认股权
细则或开曼群岛法律项下并无规定优先认股
权的条文，规定本公司须按比例向现有股东
发售新股份。
股权挂钩协议
除购股权计划及股份奖励计划外，截至2025
年3月31日止年度，本公司并无订立任何股
权挂钩协议。
购买、出售或赎回上市证券
截至2025年3月31日止年度，本公司或其任
何附属公司概无购买、出售或赎回任何股
份。
MANAGEMENT CONTRACTS
No contracts concerning the management and administration of
the whole or any substantial part of the busines of the Company
were entered into or existed during the year ended 31 March 2025.
CONECTED TRANSACTIONS
No conected transactions or continuing conected transactions
as defined under Chapter 14A of the Listing Rules were entered
into by the Group during the year ended 31 March 2025.
RELATED PARTY TRANSACTIONS
The significant related party transactions entered into by the
Group during the year ended 31 March 2025 were set out
in note 32 to the consolidated financial statements. None of
the related party transactions would constitute a conected
transaction or a continuing conected transaction under the
Listing Rules.
PRE-EMPTIVE RIGHTS
There is no provision for pre-emptive rights under the Articles
or the laws of the Cayman Islands which would oblige the
Company to ofer new shares on a pro-rata basis to the existing
Shareholders.
EQUITY-LINKED AGREMENT
Save for the Share Option Scheme and Share Award Plan, no
equity-linked agrements were entered into by the Company
during the year ended 31 March 2025.
PURCHASE, SALE OR REDEMPTION OF LISTED SECURITIES
Neither the Company nor any of its subsidiaries has purchased,
sold or redemed any of the Shares during the year ended 31
March 2025.
72WECON HOLDINGS LIMITED Anual Report 2024/2025
REPORT OF THE DIRECTORS
董事会报告
公众持股量之充足性
根据本公司可获得之公开资料及据董事所
知，本公司于截至2025年3月31日止年度及
直至本年报日期已维持上市规则所规定之本
公司已发行股份至少25%之公众持股量。
获准许之弥偿条文
细则规定，每名董事有权就履行其职务时可
能蒙受或招致的一切行动、成本、收费、损
失、损害及开支，在法律许可的范围内，从
本公司之资产及溢利中获得弥偿，惟有关弥
偿不应涵盖董事因欺诈或不诚实有关的任何
事宜。
截至2025年3月31日止年度，本公司已就董
事及高级职员就因企业活动而可能遭受之法
律行动的责任作出适当投保安排。
企业管治
本公司采纳的企业管治常规的详情载于本年
报第17至41页「企业管治报告」一节。
环境、社会及管治报告
本集团所采纳之环境政策与绩效的具体详情
载于本年报第74至148页的「环境、社会及
管治报告」。
报告期后事项
除综合财务报表附注38所披露者外，于
2025年3月31日后及直至本年报日期，并无
发生须予披露的其他重大事项。
SUFICIENCY OF PUBLIC FLOAT
Based on information that is publicly available to the Company
and within the knowledge of the Directors, the Company has
maintained the prescribed public float of at least 25% of the
isued shares of the Company under the Listing Rules during
the year ended 31 March 2025 and up to the date of this anual
report.
PERMITED INDEMNITY PROVISION
The Articles provides that every Director is entitled to be
indemnified out of the asets and profits of the Company from
and against al actions, costs, charges, loses, damages and
expenses which he/she may sustain or incur in or about the
execution of duties of his/her ofice or otherwise in relation
thereto provided that, to the extend permited by the law, such
indemnity shal not extend to any mater in respect of fraud or
dishonestly which may atach to the Director.
During the year ended 31 March 2025, the Company has
aranged apropriate insurance cover for Directors’ and oficers’
liabilities in respect of potential legal actions against the
Directors and oficers arising out of corporate activities.
CORPORATE GOVERNANCE
Details of the corporate governance practices adopted by
the Company are set out in the section headed “Corporate
Governance Report” on pages 17 to 41 of this anual report.
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
Environmental policies and performance adopted by the Group
are more particularly set out in the “Environmental, Social and
Governance Report” on pages 74 to 148 of this anual report.
EVENTS AFTER THE REPORTING PERIOD
Save as disclosed in note 38 to the consolidated financial
statements, there have ben no other significant events
ocured after 31 March 2025 and up to the date to this anual
report which require disclosure.
73伟工控股有限公司 年报2024/2025
REPORT OF THE DIRECTORS
董事会报告
AUDITOR
Ernst & Young resigned as the auditors of the Company upon
the request of the Company with efect from 4 October 2024
as the Company and Ernst & Young were unable to reach a
consensus in respect of the audit fes for the year ended 31
March 2025. Deloite has ben apointed as the auditors of
the Company with efect from 8 October 2024 to fil the casual
vacancy folowing the resignation of Ernst & Young as the
auditors of the Company and to hold ofice until the conclusion
of the forthcoming anual general meting of the Company.
Deloite wil retire at the 2025 AGM as the auditor of the
Company and a resolution for their re-apointment as the
auditor of the Company wil be proposed at the 2025 AGM.
REVIEW BY AUDIT COMITE
The consolidated financial statements of the Group for the
year ended 31 March 2025 have ben reviewed by the Audit
Comite.
On behalf of the Board
Wecon Holdings Limited
Mr. Tsang Ka Yip
Chairman and Chief Executive Oficer
Hong Kong, 27 June 2025
核数师
安永会计师事务所在本公司要求下辞任本
公司核数师，自2024年10月4日起生效，乃
由于本公司无法与安永会计师事务所就截
至2025年3月31日止年度之审计费用达成共
识。德勤已获委任为本公司核数师，自2024
年10月8日起生效，以填补安永会计师事务
所辞任本公司核数师后之临时空缺，并任职
至本公司应届股东周年大会结束为止。
德勤将于2025年股东周年大会上退任本公司
核数师，而有关续聘其作为本公司核数师的
决议案将于2025年股东周年大会上提呈。
由审核委员会审阅
本集团截至2025年3月31日止年度的综合财
务报表已由审核委员会审阅。
代表董事会
伟工控股有限公司
主席及行政总裁
曾家叶先生
香港，2025年6月27日
ENVIRONMENTAL, SOCIAL AND
GOVERNANCE REPORT
环境、社会及管治报告
74WECON HOLDINGS LIMITED Anual Report 2024/2025
BOARD STATEMENT
The Group recognizes that sustainability is fundamental to the
long-term suces of our busines, especialy as the world faces
critical chalenges such as climate change, the depletion of
natural resources, and social and human rights isues. We are
comited to integrating sustainability into our core operations
and strategic decision-making, with the aim of improving quality
of life, protecting ecosystems, and preserving resources for
future generations. As a responsible player in the construction
industry, we also strive to met and exced the sustainability
expectations and requirements of our stakeholders.
We have established clear short-term and long-term sustainable
development goals and objectives. We have also ben
implementing continuous emision reduction initiatives in line
with government regulations. We recognize our responsibilities
for evaluating and determining the Group’s Environmental,
Social and Governance (“ESG”) related risks as wel as ensuring
that apropriate and efective ESG risk management and
internal control systems are in place, which motivates our strong
comitment to ESG isues.
We have also aproved and oversen the proces of selecting
and identifying material ESG topics by the management team.
The Board regularly monitors and evaluates the efectivenes
of management, including reviewing the Company’s ESG
performance and adjusting coresponding action plans as
neded. To highlight some of our existing ESG management
initiatives, under the environmental aspect, we have focused on
improving energy eficiency within our operations and managing
the waste we generate through various handling methods. It
also encompases the resources we consumed, air and carbon
emisions as wel as the identification of risks and oportunities
related to climate change that might impact on our busines.
Under the social aspect, we adresed disclosures on areas
including but not limited to gender, diversity, labour relations,
discrimination, health and safety, training and development,
suply chain management, product responsibility, anti-
coruption and comunity investment.
董事会声明
本集团深明可持续发展为我们业务长远成功
的基础，尤其是全球正面对气候变化、天然
资源耗竭以及侵犯社会与人权问题等严峻挑
战。我们致力将可持续发展融入核心营运与
策略性决策过程中，旨在改善生活质素，保
护生态系统，并为下一代保育资源。作为建
造业内负责任的参与者，我们亦致力满足、
以至超越持份者对可持续发展相关的期望与
要求。
本集团已制定明确的短期及长期可持续发展
目标和方针。我们并按照政府规定持续实施
减排措施。我们确认有责任评估及确定本集
团的环境、社会及管治（「环境、社会及管
治」）相关风险，以及确保设立适当及有效
的环境、社会及管治风险管理及内部监控系
统，驱使我们对环境、社会及管治议题作出
坚定承诺。
我们亦已批准及监督管理团队选取及识别重
大环境、社会及管治议题的过程。董事会定
期监察及评估管理层的管治成效，包括检讨
本公司的环境、社会及管治表现，并因应需
要调整相应的行动计划。就我们现有的若干
环境、社会及管治管理举措而言，在环境层
面，我们专注于提高营运中的能源效益，并
透过各种处理方法管理我们产生的废物。这
亦包括我们消耗的资源、空气污染物及碳排
放，以及识别可能影响我们业务的气候变化
相关风险及机遇。在社会层面，我们处理
不同范畴的披露，包括但不限于性别、多元
化、劳资关系、歧视、健康与安全、培训与
发展、供应链管理、产品责任、反贪污及社
区投资。
75伟工控股有限公司 年报2024/2025
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另一方面，我们业务的适应能力对本集团自
我管治并作出有效的明智决策以遵守相关法
律及法规，以及满足外部持份者的期望至关
重要。我们相信，我们在环境、社会及管治
的参与，对环境、社会及管治及可持续发展
政策的策略发展相当有利，最终带来光明的
前景。
关于本报告
伟工控股有限公司（「本公司」，连同其附属
公司，以下统称「本集团」或「我们」）根据香
港联合交易所有限公司（「联交所」）证券上市
规则（「上市规则」）第13.91条及上市规则附
录C2的规定，欣然刊发第七份环境、社会
及管治报告（「本报告」），以概述本集团有关
主要环境、社会及管治议题的政策、措施及
表现。
报告期间
本报告阐述本集团自2024年4月1日至2025年
3月31日期间（「报告期间」或「2024╱2025
年」）有关环境及社会层面的整体表现。
报告范围及边界
本报告披露有关本公司核心及重大业务的政
策及举措，即在香港提供(i)屋宇建造服务；
及(i)维修、保养、改建及加建（「装修及维修
工程」）工程服务。本报告的范围及边界对比
截至2024年3月31日止年度（「2023╱2024
年」）的环境、社会及管治报告并无重大变
动。
本报告披露本集团的环境关键绩效指标
（「关键绩效指标」）及社会关键绩效指标。
尽管本报告并未涵盖本集团的所有营运范
畴，但本集团矢志改善内部数据收集程序并
逐步扩大披露范围。报告范围涵盖本集团
2024╱2025年总收益约90%。
On the other hand, the adaptability of our busines is vital for
the Group to govern itself and make efective wel-informed
decisions in order to comply with the relevant laws and
regulations as wel as to met the expectations of the external
stakeholders. We believe that our engagement in ESG wil be
highly beneficial to the strategic development on ESG and
sustainability policies, ultimately leading to a promising future.
ABOUT THIS REPORT
Wecon Holdings Limited (the “Company” together with its
subsidiaries, hereinafter refered to as the “Group”, “we” or “us”)
is delighted to publish the seventh Environmental, Social and
Governance Report (the “Report”) to sumarise the Group’s
policies, measures and performance on the key ESG isues in
acordance with Rule 13.91 of the Listing Rules Governing the
Listing of Securities (the “Listing Rules”) on the Stock Exchange
of Hong Kong Limited (the “Stock Exchange”) and Apendix
C2 to the Listing Rules.
Reporting Period
The Report ilustrates the overal performance of the Group
regarding the environmental and social aspects from 1 April
2024 to 31 March 2025 (the “reporting period” or “2024/2025”).
Reporting Scope and Boundary
The Report discloses related policies and initiatives for the core
and material busineses of the Company, namely provision of
(i) building construction services; and (i) repair, maintenance,
alteration and adition (“RMA”) works services in Hong Kong.
There is no significant change in the scope and boundaries of
this Report from that of the ESG report for the year ended 31
March 2024 (“2023/2024”).
The Report discloses environmental key performance indicators
(“KPIs”) and social KPIs of the Group. While the Report does
not cover al of the Group’s operations, the Group aims to
upgrade its internal data colection procedure and gradualy
expand the scope of the disclosure. The reporting scope covers
aproximately 90% of the Group’s total revenue of 2024/2025.
76WECON HOLDINGS LIMITED Anual Report 2024/2025
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环境、社会及管治报告
报告基准及原则
本报告根据上市规则附录C2所载环境、社
会及管治报告守则（「环境、社会及管治守
则」）编制，并以四项汇报原则－重要性、量
化、平衡及一致性为基准：
- 「重要性」原则：
本集团透过持份者参与及重要性评估确
定重大环境、社会及管治议题。
- 「量化」原则：
本集团于可行情况下以量化计量单位呈
报资料，包括有关所用标准、方法、假
设及提供比较数据的资料。
- 「平衡」原则：
本报告基于客观事实全面披露本集团的
表现。本报告识别本集团取得之成就及
所面对之挑战。
- 「一致性」原则：
本报告使用一致的方法作有意义的比
较，惟识别到方法有所改进除外。
本报告已遵守所有「不遵守就解释」条文，并
已按照环境、社会及管治守则所述之标准披
露。
本报告所载资料来自本集团的内部文件及数
据，以及由附属公司根据本集团内部管理制
度提供的控制、管理及营运资料汇总。本报
告最后一节附有完整的内容索引，以便作快
速查阅。本报告以中英两种语言编制及刊
发，可于联交所网站(w.hkexnews.hk)及
本公司网站(w.wecon.com.hk)查阅。倘
中英文版本有任何抵触或不符之处，概以英
文版本为准。
Reporting Basis and Principles
This Report is prepared in acordance with the ESG Reporting
Code (the “ESG Code”) as set out in Apendix C2 to the
Listing Rules and on the basis of the four reporting principles –
Materiality, Quantitative, Balance, and Consistency:
- “Materiality” Principle:
The Group identifies key ESG isues through stakeholder
engagement and materiality asesment.
- “Quantitative” Principle:
Information is presented with quantitative measures,
whenever feasible, including information on the standards,
methodologies, asumptions used, and provision of
comparative data.
- “Balance” Principle:
The Report provides comprehensive disclosures of the
Group’s performance based on objective facts. Both
achievements and chalenges of the Group are identified in
the Report.
- “Consistency” Principle:
The Report uses consistent methodologies for meaningful
comparisons unles improvements in methodology are
identified.
The Report has complied with al “Comply or Explain”
provisions and disclosures outlined in the ESG Code.
The information contained herein is sourced from internal
documents and statistics of the Group, as wel as the combined
control, management and operations information provided
by the subsidiaries in acordance with the Group’s internal
management systems. A complete content index is apended
to the last section hereof for quick reference. The Report
is prepared and published in both Chinese and English at
the Stock Exchange’s website (w.hkexnews.hk) and the
Company’s website (w.wecon.com.hk). In the event of
contradiction or inconsistency betwen the Chinese version and
the English version, the English version shal prevail.
77伟工控股有限公司 年报2024/2025
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审阅及批准
董事会明白其有责任确保环境、社会及管治
报告的准确性及完整性，且据其所深知，环
境、社会及管治报告已处理所有相关的重大
议题，并公平呈列本集团于2024╱2025年
的环境、社会及管治表现。
本报告已由董事（「董事」）会（「董事会」）于
2025年6月27日审阅及批准。
反馈
倘阁下对环境、社会及管治报告有任何意见
或建议，欢迎透过irwecon@wecon.com.hk
与本集团联络。
关于本集团
伟工有限公司（「伟工有限公司」）为本集团的
主要经营附属公司之一，于1974年创建，于
1984年在屋宇建筑及建造业展开业务。为满
足业务需要及未来发展，伟工建筑有限公司
（「伟工建筑有限公司」）（为本集团的另一主
要附属公司）于1990年成立，承接私营界别
的上层结构项目。
过往数十年，本集团广泛参与及完成私营
及公营界别的各类项目，提供(i)屋宇建造服
务；及(i)装修及维修工程服务。我们的屋宇
建造服务主要包括住宅、商用和工业楼宇等
新楼宇的建筑工程，而我们的装修及维修工
程服务包括对现有设施、楼宇各部分及周围
环境的一般维修、保养、改善、翻新、改建
及加建。
本集团已与各类供应商、分包商、专家及金
融机构建立长期合作关系。因此，我们能够
整合和互连此等合作伙伴，为我们的客户提
供最优质、及时、技术先进、反应迅速且具
价值的建筑及建造服务。
Review and Aproval
The Board acknowledges its responsibility for ensuring the
acuracy and completenes of the ESG Report and, to the best
of its knowledge, the ESG Report has adresed al relevant
material isues and has fairly presented the ESG performance of
the Group for 2024/2025.
The Report was reviewed and aproved by the Board (the
“Board”) of Directors (the “Directors”) on 27th June 2025.
Fedback
Should you have any opinions or sugestions on the
ESG Report, please fel fre to liaise with the Group at
irwecon@wecon.com.hk.
ABOUT THE GROUP
Founded in 1974, Wecon Limited (“WL”), one of the principal
operating subsidiaries of the Group, comenced busines in
the building and construction industry in 1984. In response
to the busines neds and future development, Wecon
Construction & Enginering Limited (“WCE”), another principal
subsidiary of the Group, was established in 1990 to undertake
the superstructure projects in the private sector.
Over the past decades, the Group has extensively involved and
completed a variety of projects in the provision of (i) building
construction services; and (i) RMA works services in both
private and public sectors. Our building construction services
primarily consist of building works for new buildings, including
residential, comercial and industrial buildings, while our
RMA works services include the general upkep, maintenance,
improvement, refurbishment, alteration and adition of existing
facilities and components of buildings and their suroundings.
The Group has established a long-term relationship with a
diverse range of supliers, subcontractors, specialists and
financial institutions. As such, we are able to integrate and
interconect with these partners to deliver the best quality,
timely, technologicaly advanced, responsive, and valuable
building and construction services to our clients.
78WECON HOLDINGS LIMITED Anual Report 2024/2025
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奖项与嘉许
于报告期间，本集团荣获多个奖项与嘉许，
努力备受肯定。有关详情如下：
• ERB人才企业嘉许计划2024-2026年
此奖项由雇员再培训局（「雇员再培训
局」）颁发，以表扬我们在雇员培训、技
术强化，以及缔造支持雇员与可持续发
展的工作环境方面作出的努力，其反映
我们致力履行社会责任，并投资于人力
资本，作为我们更广阔的环境、社会及
管治策略一部分。
• 积金好雇主2023-2024年
此奖项由强制性公积金计划管理局（「积
金局」）颁发，以认可我们负责任并积极
地为雇员提供退休保障的方针，这反映
我们致力履行社会责任及可持续劳动力
实践。
• 5年以上商界展关怀
此奖项由香港社会服务联会（「社联」）
颁发，以嘉许我们关怀社区、雇员及环
境的可持续承诺。这反映我们长期致力
于履行企业社会责任及缔造正面社会影
响。
Awards and Recognitions
The Group’s eforts have ben recognized by a number of
awards and recognitions during the reporting period. The
details are as folows:
• ERB Manpower Developer Award Scheme 2024-2026
This award was isued by the
Employe Retraining Board (the
“ERB”), which highlights our
eforts in employe training,
skil enhancement, and fostering
a suportive and sustainable
workplace. It reflects our dedication
to social responsibility and investing
in humane capital as part of our
broader ESG strategy.
• God MPF Employer 2023-2024
This award was presented by the
Mandatory Provident Fund Schemes
Authority (the “MPFA”), which
recognizes our responsible and
proactive aproach to employe
retirement protection. This
reflects our dedication to social
responsibility and sustainable
workforce practices.
• 5 Years Plus Caring Company
This award was presented by the
Hong Kong Council of Social Service
(the “HKCS”), recognizing our
sustained comitment to caring for
the comunity, employes, and the
environment. This reflects our long-
term dedication to corporate social
responsibility and creating positive
social impact.
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• 香港建造商会安全优异奖
此奖项由香港建造商会（「香港建造商
会」）颁发。这项嘉许表扬了我们积极应
对风险管理的方针，以及持续保障工地
每名工人的福祉而作出的持续努力。
• 香港建造商会2024年环保优异奖
此项由香港建造商会颁发的奖项，表扬
我们致力达至环境可持续发展的承诺，
同时反映我们对环保实践持续不懈的追
求。
- : 2015认证
我们已获得ISO 14001: 2015认证，其
为环境系统的国际准则。这项认证展现
我们就管理环境责任的结构性及一致方
针，包括减废、防止污染及遵守环境法
规。
• HKCA Safety Merit Award
This award was presented by the
Hong Kong Construction Asociation
(the “HKCA”). This recognition
underscores our proactive aproach
to risk management and continuous
eforts to safeguard the wel-being
of every worker on site.
• HKCA 2024 Environmental Merit Award
Our dedication to environmental
sustainability was recognized with
this award presented by the HKCA,
which reflects our ongoing pursuit
of eco-friendly practices.
- : 2015 Certification
We have achieved ISO 14001: 2015
certification which is an international
standard for environmental systems.
This certification demonstrates our
structured and consistent aproach
to managing environmental
responsibilities, including waste
reduction, polution prevention and
compliance with environmental
regulations.
80WECON HOLDINGS LIMITED Anual Report 2024/2025
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环境、社会及管治报告
- : 2018认证
我们已获得ISO 45001: 2018认证，其
为职业健康及安全管理系统的国际准
则。这项认证反映我们的系统性方针，
以识别及控制工作场所风险、强化安
全表现，以及培养强调健康与福祉的文
化。
- : 2018认证
我们很荣幸获得ISO 50001: 2018认
证，作为对我们有系统地管理及改善能
源效益的努力之认可。透过智慧能源使
用及营运效益，我们持续减少碳足迹，
并支援长远环境可持续发展。
- : 2015认证
我们亦获得ISO 9001: 2015认证，以彰
显我们致力在所有营运层面坚持维持高
水平质素。这项认可反映我们专注于程
序效率、客户满意度及持续改进。
- : 2018 Certification
We have ben certified under ISO
45001: 2018 which is the international
standard for ocupational health
and safety management systems.
This certification reflects our
systematic aproach to identifying
and controling workplace risks,
enhancing safety performance, and
fostering a culture of health and
wel-being.
- : 2018 Certification
We are proud to be certified to
ISO 50001: 2018, recognizing our
eforts to systematicaly manage and
improve energy eficiency. Through
smarter energy use and operational
eficiency, we continue to reduce our
carbon fotprint and suport long-
term environmental sustainability.
- : 2015 Certification
We have also achieved ISO 9001:
2015 certification, demonstrating
our comitment to maintaining
a high standard of quality acros
al aspects of our operations. This
recognition reflects our focus on
proces eficiency, client satisfaction,
and continuous improvement.
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环境、社会及管治理架构
董事会致力于积极支持本集团履行其环境及
社会责任的承诺。彼等负责监督本集团的综
合环境、社会及管治策略的发展及实施，确
保与组织的可持续发展目标保持一致，并推
动提供可靠的环境、社会及管治绩效报告。
董事会负责评估及确定本集团的环境、社会
及管治相关风险，并确保设立适当及有效的
环境、社会及管治风险管理及内部监控系
统。
董事会已将日常执行职责指派予环境、社会
及管治工作小组（「工作小组」）。工作小组由
本集团不同部门的高级管理层及核心成员组
成，负责促进整个集团采用及整合环境、社
会及管治策略及政策。工作小组定期向董事
会汇报环境、社会及管治举措的执行进度及
表现。
董事会定期检讨本集团的环境、社会及管治
表现，并审阅及批准本集团的年度环境、社
会及管治报告。
持份者参与
保持续参与并促进与主要持份者组别的开
放式沟通对于制定有效满足其需求及期望的
业务策略至关重要。此方法增强了组织识别
和管理风险的能力，同时也加强了与持份者
的合作关系。持份者的意见乃本集团可持续
发展及成功的稳健基础，乃由于其首要考虑
事项及观感有助我们管理重大的环境、社会
及管治决策并作出知情的决定。本集团采用
一系列沟通渠道与不同的持份者互动，详见
下文：
ESG GOVERNANCE STRUCTURE
The Board of Directors is comited to actively suporting
the Group’s eforts in upholding its environmental and social
obligations. They overse the development and implementation
of the Group’s comprehensive ESG strategy, ensuring alignment
with the organization’s sustainability goals and driving robust
reporting on ESG performance. The Board is responsible for
evaluating and determining the Group’s ESG-related risks and
ensuring that apropriate and efective ESG risk management
and internal control systems are in place.
The Board has delegated the day-to-day responsibility of the
implementation to the ESG Working Group (the “Working
Group”). The Working Group, composed of senior management
and key representatives from various departments acros
the Group, is tasked with spearheading the adoption and
integration of ESG strategies and policies throughout the
organization. The Working Group regularly reports to the
Board of Directors on the progres and performance of the
implemented ESG initiatives.
The Board regularly reviews the Group’s ESG performance as
wel as examines and aproves the Group’s anual ESG report.
STAKEHOLDER ENGAGEMENT
Maintaining continuous engagement and fostering open
comunication with key stakeholder groups is esential for
developing a busines strategy that efectively adreses
their neds and expectations. This aproach enhances the
organization’s ability to identify and manage risks while also
strengthening colaborative relationships with its stakeholders.
Stakeholders’ opinions are the solid foundation for the
Group’s sustainable development and suces as their
priorities and perceptions enable us to manage material ESG
decisions and make informed decisions. The Group utilizes a
range of comunication chanels to engage with its diverse
stakeholders, as outlined below:
82WECON HOLDINGS LIMITED Anual Report 2024/2025
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StakeholderKey ExpectationsComunication Chanel
持份者主要期望沟通渠道
Government and Regulators
政府及监管机构
• Compliance with national and
local policies, laws and regulations
• Regular anouncements and
other public information
遵守国家及本地政策、法律及法规 定期公告及其他公开资料
• Drive local employment• Examinations and inspections
推动本地就业 审查及检验
• Pay taxes in ful and on time
按时缴足税项
• Ensure production safety
确保生产安全
Shareholders and Investors
股东及投资者
• Returns
回报
• Compliant operation
合规营运
• Raise company value
提升公司价值
• Transparency in information and
efective comunication
资料透明度及有效沟通
• General Metings
股东大会
- , interim reports,
ESG reports, anouncements and
other public information
年报、中期报告、环境、社会及管治报
告、公告及其他公开资料
- , telephone comunication
电邮、电话沟通
• Company website
公司网站
Supliers, Subcontractors and
Busines Partners
供应商、分包商及业务伙伴
• Operate with integrity• Review and apraisal metings
诚信经营 审阅及评估会议
• Equal Rivalry• Busines comunications
公平竞争 业务沟通
• Performance of contracts
履约
• Mutual benefit and win-win result
互利共赢
Customers
客户
• Health and safety• Customer comunication metings
健康与安全 客户沟通会议
• Performance of contracts
履约
• Operate with integrity
诚信经营
83伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
重要性评估
本集团透过内部及外部重要性评估识别本报
告的披露议题。经仔细评估持份者对本集团
的依赖程度和影响力以及可用资源后，管理
层已识别参与我们调查的主要持份者。是项
调查旨在确定各种环境、社会及管治相关议
题的重要性。彼等已透过参与我们的调查，
对本集团营运的相关可持续发展议题发表意
见及提出建议。
StakeholderKey ExpectationsComunication Chanel
持份者主要期望沟通渠道
Comunity or
Non-governmental
Organisations (NGOs)
社区或非政府机构
• Improve comunity environment
改善社区环境
• Participation in charity
参与慈善活动
• Transparent information
资料透明度
• Participation in comunity
programes
参与社区计划
• Donations
捐款
• ESG Reports
环境、社会及管治报告
Media
媒体
• Transparency and acuracy in
information
资料透明度及准确性
• Enquiry Mailbox
查询邮箱
Employes
雇员
• Ocupational Health• Employe comunication metings
职业健康 雇员沟通会议
• Remunerations and benefits• House journal and intranet
薪酬及福利 内部日志及内联网
• Carer development• Employe mailbox
职业培训 雇员信箱
• Humanity cares• Training and workshop
人文关怀 培训及工作坊
• Employe activity
雇员活动
• Surveys
调查
MATERIALITY ASESMENT
The Group identifies isues for disclosure in the Report
through internal and external materiality asesment. After
carefuly asesing the stakeholders’ level of dependence and
influence on the Group, as wel as the available resources, the
management has identified the key stakeholders to participate
in our survey. This survey aims to determine the materiality of
various ESG-related isues. They have expresed their opinions
and recomendations on sustainability isues related to the
Group’s operation by participating in our survey.
84WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
于2025年重要性评估中，由持份者为主导
的重要性结果为我们提供从22个潜在相关主
题的列表中识别出一系列经重新调整的12个
重要主题。本集团编制重要性矩阵（如下所
示）。各项主题的评分介乎1至5，其中1分表
示重要性相对较低，而5分则代表重要性最
高。矩阵的右上方所示议题被识别为对持份
者及本集团业务营运而言相对更为重要的议
题。根据重要性评估的结果，本集团确定以
下最相关的可持续发展议题：
The stakeholder-driven materiality results of the materiality
asesment in 2025 provided us with a recalibrated set of 12
material topics, which were identified from a list of 22 potentialy
relevant topics. The Group has developed the materiality matrix
presented below. The rating for each topic ranges from 1 to 5,
where 1 indicates relatively low importance and 5 signifies the
highest level of importance. The isues positioned within the
top right-hand quadrant of the matrix have ben identified as
having relatively higher significance to both the stakeholders
and the Group’s busines operations. Based on the findings
of the materiality asesment, the Group has determined the
folowing to be the most pertinent sustainability isues:
Ocupational
Health and Safety
职业健康与安全
Resource
Management
(Energy, Water
and Waste)
资源管理
（能源、水源及废物）
Anti-Coruption
反贪污
Employment
Practices
雇佣惯例
Product and
Service Quality
Management
产品及服务品质管理
Corporate
Governance and
Compliance
企业管治及合规
Protecting
Human Rights
(Child and
Forced Labour)
保障人权
（童工及强制劳工）
Customer Safety,
Engagement
and Satisfaction
客户安全、参与
及满意度
Site Impact on
Local Comunities
施工对当地社区的影响
Transparent and
Fair Procurement
Practices
透明及公平采购惯例
Employe
Training and
Development
雇员培训及发展
Climate Change
气候变化
| 1 | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2 | 7 | ||||||||||||||||||
| 6 | |||||||||||||||||||
| 8 | 11 | ||||||||||||||||||
| 10 | 9 | ||||||||||||||||||
| 3 | 12 | ||||||||||||||||||
| 1 | 5 | 18 5 | |||||||||||||||||
| 13 | 14 | 16 | |||||||||||||||||
| 17 | |||||||||||||||||||
| 4 | |||||||||||||||||||
| 22 | |||||||||||||||||||
| 20 | |||||||||||||||||||
| 19 | 21 | ||||||||||||||||||
85伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
当未来数据处理及披露方法有相关更新，本
集团将持续改善其报告流程。
The Group wil continue to improve its reporting proces when
there are relevant updates on methodologies for procesing
data and disclosures in the future.
I
m
p
a
c
t
o
n
t
h
e
S
t
a
k
e
h
o
l
d
e
r
s
对
持
份
者
的
影
响
Impact on the Group
对本集团的影响
Materiality Matrix
重要性矩阵
44.14.24.34.44.54.64.74.84.95
4.1
4.2
4.3
4.4
4.5
4.6
4.7
4.8
4.9
1Ocupational Health and Safety
职业健康与安全
9Product and Service Quality Management
产品及服务品质管理
17Project Management/E-Comerce Operations
and Material Usage
项目管理╱电子商务业务及材料使用
2Employment Practices
雇佣惯例
10Customer Safety, Engagement and Satisfaction
客户安全、参与及满意度
18Site Environmental Impact
工地环境影响
3Employe Training and Development
雇员培训及发展
11Ultimate Customers’ and Users’ Health and Safety
最终客户及用户健康与安全
19Gren Ofice
绿色办公室
4Diversity and Equal Oportunity
多元化及平等机会
12Suplier and Subcontractor Engagement
供应商及分包商的参与
20Climate Change
气候变化
5Protecting Human Rights (Child and
Forced Labour)
保障人权（童工及强制劳工）
13Suplier and Subcontractor’s Environmental and
Social Responsibility
供应商及分包商的环境及社会责任
21Comunity Investment and Engagement
社区投资及参与
6Corporate Governance and
Compliance
企业管治及合规
14Transparent and Fair Procurement Practices
透明及公平采购惯例
22Site Impact on Local Comunities
施工对当地社区的影响
7Anti-Coruption
反贪污
15Air and Noise misions Control Environmental and
Social Responsibility
废气及噪音排放控制环境及社会责任
8Confidentiality and Data Privacy
保密及数据私隐
16Resource Management (Energy, Water and Waste)
资源管理（能源、水源及废物）
86WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
环境层面
本集团致力于将对环境负责的理念融入于我
们的文化及我们营运中的可持续实践。本集
团附属公司已实施环境管理系统及能源管理
系统，该等系统已获认证符合以下规定标
准：
- : 2015（环境管理系统）
- : 2018（能源管理系统）
本集团亦符合绿建环评新建筑2.0版，并
于施工阶段在地盘实施建议的环境影响纾减
措施。我们支持分包商遵守所需及建筑师要
求的标准，务求达致绿建环评认证的目标。
环境管理
本集团的环境政策展现其会致力保护地球的
环境的承诺。我们高度重视秉持我们严格的
环保标准以确保所有持份者满意。具体来
说，我们的环境政策著重于：
• 遵守适用法律规定以及其他组织所订明
的其他标准；
- 、减少废物及尽量降低资源消
耗；
- 、培训及激励雇员以对环境负责任
的方式开展工作；
- ；及
- 。
ENVIRONMENTAL ASPECTS
The Group endeavours to embed an environmentaly
responsible mind-set in our culture and sustainable practices
in our operations. The Group’s subsidiaries have implemented
environmental management systems and energy management
systems, which have ben certified to comply with the standards
required under:
- : 2015 (Environmental Management System)
- : 2018 (Energy Management System)
The Group also complies with BEAM Plus for New Buildings
Version 2.0 and implements the recomended environmental
mitigation measures on site during the construction phase. We
suport the subcontractors to demonstrate compliance with the
required standards and as required by the Architect with a goal
to atain the BEAM Plus Certification.
Environmental Management
The Group’s environmental policy demonstrates its unwavering
comitment to safeguarding the environment for the
beterment of our planet. We place the utmost importance on
upholding our stringent standards for environmental protection,
ensuring the satisfaction of al our stakeholders. Specificaly, our
environmental policy is focused on:
• Complying with aplicable legal requirements and other
criteria to which the organization subscribes;
- , reducing waste and minimising the
consumption of resources;
- , training and motivating employes to cary out
tasks in an environmentaly responsible maner;
• Encouraging environmental protection among supliers
and subcontractors; and
• Integrating environmental considerations into the planing
and construction proces.
87伟工控股有限公司 年报2024/2025
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环境、社会及管治报告
在我们对持续改善环境的承诺的推动下，我
们确保定期向本集团内的所有员工、分包商
及供应商传达我们的环境政策。这有助于促
进对环境管理的共同理解及集体责任。
环境管理计划（环境管理计划）
本集团环境管理计划（「环境管理计划」）的实
施，使我们在减少环境污染方面取得实际进
展。是项计划亦确保我们持续遵守环境政策
以及所有相关的法律和合约环境要求。环境
管理计划针对于纾减及管理以下因工程产生
的环境影响：
- ；
- ；
- ；及
- 。
为了把我们的营运对环境的影响减至最低，
本集团及供应商╱分包商须根据环境管理计
划实施影响纾减措施。
工地环保委员会（工地环保委员会）
视乎实际情况，本集团于项目地盘成立工地
环保委员会（「工地环保委员会」），以监督所
有环境相关事宜。组织架构图如下：
Driven by our comitment to continual environmental
improvements, we ensure that our environmental policies are
regularly comunicated to al staf members, subcontractors,
and supliers within the Group. This helps to foster a
shared understanding and colective responsibility towards
environmental stewardship.
Environmental Management Plan (EMP)
The implementation of the Group’s Environmental Management
Plan (“EMP”) has enabled us to make tangible progres in
reducing environmental polution. This plan also ensures our
ongoing compliance with environmental policies, as wel as
al relevant legal and contractual environmental requirements.
The EMP focuses on the mitigation and management of the
folowing environmental impacts arising from the works:
- ;
- ;
- ; and
• Waste impact.
Targeting to minimize the environmental impacts during our
operations, the Group and supliers/subcontractors shal
implement mitigation measures acording to the EMP.
Site Environmental Comite (SEC)
Site Environmental Comite (“SEC”) is established at project
sites, depending on actual circumstances, to overse al the
environmental-related maters. The organisation chart is as
folow:
Environmental Officer
环保主任
General Foreman
总管工
Project Cordinator
项目统筹
Safety Officer
安全主任
Contractor
Project Manager
承建商项目经理
88WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
本集团指派环境主任负责编制、实施及定期
更新环境管理计划。任何环境问题会直接汇
报予项目经理，并透过告示板、电邮及内部
通告等不同渠道向地盘员工发布相关环境资
讯（如环境影响纾减措施、工作程序、培训
计划及紧急程序）。工地环保委员会定期举
行会议，讨论近期地盘环境问题，如环境管
理计划、巡视项目、后勤、控蚊工作、投
诉、不合规事宜、主要发现及其他项目相关
环境问题等。
表现监察及审计
为确保项目地盘的环境表现符合必要的标准
并完全符合约要求和环境管理计划，每周
都会对工地进行环境检查。此外，环境表现
审计会定期进行，以评估环境影响纾减措施
的有效性，并识别改进空间。
提高环保意识
项目统筹及环保主任负责向所有主要地盘员
工提倡环境管理计划的环境法规及合约中规
定的相关环境规定意识。所有地盘员工（包
括新入职员工）均需要于环境培训及地盘安
全与环境委员会议期间接受所有相关及重
大环境主题的全面简报，当中包括：
- ；
- ；
- ；及
- 。
The Group has apointed an Environmental Oficer who is
responsible for preparing, implementing, and regularly updating
the EMP. Any environmental isues are directly reported to
the Project Manager, and relevant environmental information –
such as mitigation measures, work procedures, training plans,
and emergency protocols – is diseminated to our site staf
through various chanels, including board notices, emails, and
internal circulars. The SEC meting is held regularly to discus
the recent site environmental isues such as environmental
management plan, inspection items, housekeping, mosquito
control, complaints, non-compliance, major findings and other
project-related environmental isues.
Performance Monitoring and Auditing
To ensure that the environmental performance of our project
sites mets the necesary standards and remains in ful
compliance with the contractual requirements and the EMP,
wekly environmental inspections are conducted at sites.
Aditionaly, environmental performance auditing is conducted
regularly to evaluate the efectivenes of the environmental
mitigation measures and to identify rom for improvement.
Promotion of Environmental Awarenes
Project Cordinator and Environmental Oficer are responsible
for promoting the awarenes of relevant environmental
requirements as stipulated in the EMP environmental legislation
and the contract to al key site staf. Al site staf, including
newly joined staf members, are briefed comprehensively
on al relevant and material environmental topics during the
environmental training and the Site Safety & Environmental
Comite meting, which includes:
- ;
- ;
- ; and
• Contractual requirements of the present project.
89伟工控股有限公司 年报2024/2025
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环境、社会及管治报告
投诉处理程序
明确及高效的投诉处理程序对解决因建筑活
动可能引起的环境问题而言属至关重要。所
有环境投诉将转交予环保主任，其将进行详
细调查和分析。如投诉被发现与工程有关，
项目经理将获建议采取适当补救措施。
获批准后，相关地盘团队将被委派以实施纠
正措施。直至补救措施的成效得到验证，有
关问题已获解决，且达至令人满意的标准
后，投诉方会结案。
据董事所深知，于报告期间，本公司并无接
获任何重大环境投诉。这项结果凸显本公司
致力实践负责任的地盘管理、遵从法规以及
在其整个施工过程中尽量减少对环境的影
响。
紧急应对措施
鉴于本集团业务营运的性质，可能会出现若
干不可预见的事件，继而导致环境问题。因
此，本集团确保制定全面的应急计划以应对
有关情况，当中包括化学品泄漏的应急程
序、台风及暴雨的应急程序以及废水处理系
统故障的应急措施。
Compliant Handling Procedure
A clear and efective complaint handling procedure is vital
for adresing potential environmental concerns arising from
construction activities. Al environmental complaints are directed
to Environmental Oficer, who is responsible for conducting a
detailed investigation and analysis. Should the complaint be
found to relate to construction works, apropriate remedial
measures are recomended to the Project Manager.
Upon aproval, the relevant site team is tasked with
implementing the corective actions. The complaint case
remains open until the efectivenes of the remedial measures
has ben verified and the isue is resolved to a satisfactory
standard.
To the best of the Directors’ knowledge, the Company did not
receive any significant environmental complaints during the
reporting period. This outcome underscores the Company’s
comitment to responsible site management, regulatory
compliance, and the minimization of environmental impacts
throughout its construction operations.
Emergency Response Plan
Given the nature of the Group’s busines operations, certain
unforesen events may arise and result in environmental isues.
Therefore, the Group ensures that there are comprehensive
contingency plans established to deal with such situations which
include emergency procedures for chemical spilage, typhon
and heavy rainstorm and Contingency measures for failure of
wastewater treatment systems.
90WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
排放量目标及目的
短期
以下的环境目标乃为现有项目而设：
- %遵守空气质素、噪音、水质及废
物管理的法规；
- ，不应超出空气、噪音及水
质上限标准或接获投诉；及
- %的废物将分类为：供工地再用或
倾倒于公共堆填接收设施的土壤、碎混
凝土及砖块、由回收公司收集的钢筋╱
其他可回收金属废物以及于堆填区弃置
的一般废物╱包装材料╱其他非惰性废
物。
长期
长远而言，本集团的目标如下：
- 、噪音、水质及废物
管理的法规；
- ；及
• 减少于施工期间产生的废物及送往处置
场的废物。
为实现及确保可持续发展的未来，本集团以
2021╱2022年为基线年度制定全面的减排
和资源消耗目标，致力于2026╱2027年前
实现以下目标：
- %；
- %；
- %；及
- %。
Emisions Target and Objectives
Short-term
The environmental targets below are set for the existing
projects:
- % compliance with the air quality, noise, water quality
and waste management legislation;
- , noise and water limits or
complaint shal be received during the contract period; and
- % of the waste to be sorted: soil, broken concrete &
bricks for reuse on site or for dumping at public filing
reception facilities, reinforcement bars/other recyclable
metal waste for colection by recycling companies, and
general refuse/packaging material/other non-inert waste for
disposal at landfils.
Long-term
In the long run, the Group targets to:
• Improve compliance with the legislation governing air
quality, noise, water quality and waste management;
- ; and
• Reduce waste generated and waste sent to disposal
grounds during the construction stage.
In order to achieve and secure a sustainable future, the
Group has set comprehensive emision reduction & resources
consumption target compared with the 2021/2022 baseline year,
and strive to achieve the folowing targets by 2026/2027:
- %;
• Decrease energy consumption per MWh of square fet by
3%;
• Decrease water consumption per aproximate tone of
employe by 3%; and
- %.
91伟工控股有限公司 年报2024/2025
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环境、社会及管治报告
排放物
本集团的建筑活动受香港一系列环境法例所
规管，包括但不限于空气污染管制条例、噪
音管制条例、水污染管制条例、废物处置条
例、公众卫生及市政条例、环境影响评估条
例及海上倾倒物料条例，连同其他适用环境
法例及附属公司规例。
本集团确保其透过以下章节所述措施遵守相
关法律及法规。
空气污染物排放
本集团的空气污染物排放由各种来源产生，
包括但不限于地盘发电机、汽车、建筑活动
产生的灰尘及物料运输。
Emisions
The Group’s construction activities are regulated under a range
of environmental legislation in Hong Kong, including but not
limited to the Air Polution Control Ordinance, Noise Control
Ordinance, Water Polution Control Ordinance, Waste Disposal
Ordinance, Public Health and Municipal Services Ordinance,
Environmental Impact Asesment Ordinance, and the Dumping
at Sea Ordinance, along with other aplicable environmental
laws and subsidiary regulations.
The Group ensures its compliance with relevant laws and
regulations through measures described in the folowing
sections.
Air Polutant Emisions
The Group’s air polutant emisions generated from various
sources, including but not limited to generators onsite, vehicles,
dust from the construction activities and material transportation.
Air Polutant Emisions
空气污染物排放
2024/2025
2024╱2025年
2023/2024
2023╱2024年
kg
千克
kg
千克
Nitrogen Oxides (NOx)氮氧化物（氮氧化物）量8.420.0
Sulphur Oxides (SOx)
硫氧化物（硫氧化物）量
0.71.2
Particulate Mater (PM)颗粒物（颗粒物）量0.61.5
Total合计9.722.7
The data covers emisions from diesel, petrol, and towngas consumption only. It
is estimated based on “How to prepare an ESG Report? Apendix C2: Reporting
Guidance on Environmental KPIs” published by the Stock Exchange of Hong Kong and
the latest sustainability report published by the Hong Kong and China Gas Company
Limited.
The emisions of SOx from the stationary source of sites during the reporting period
was included.
该数据仅涵盖柴油、汽油及煤气消耗产生的排放。其根
据由香港联交所刊发的《如何编制环境、社会及管治报
告？附录C2：环境关键绩效指标汇报指引》以及香港中华
煤气有限公司发布的最新可持续发展报告估算。
包括报告期间地盘固定来源的硫氧化物排放量。
92WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
于2024╱2025年，空气污染物排放总量为
9.7千克，较去年减少约57%。本集团之空
气污染物排放总量大幅减少乃主要由于报
告期间行车路程缩短，导致无铅汽油用量减
少。此外，建造项目中的柴油消耗亦有所减
少。上表载列按类别划分的空气污染物明
细。
项目地盘实施的预防及减缓措施如下：
The total air polutant emisions were 9.7 kg in 2024/2025,
representing a decrease of aproximately 57%, as compared to
last year. The Group’s substantial reduction in total air polutant
emisions is primarily due to reduced vehicle mileage during
the reporting period, which led to a decrease in unleaded
petrol usage. Meanwhile, diesel consumption also declined in
construction projects. The table above sets forth the breakdown
of air polutants by category.
Preventive and mitigation measures are implemented at project
sites as folows:
Air Emisions
废气排放
Preventive/Mitigation Measures
预防╱减缓措施
Dust
灰尘
- , stockpiled materials or covering with tarpaulin shets
冲洗多尘区、堆积物料或用防水布覆盖
- /h
车速限制在8公里╱小时
• A whel washing facility is provided at the site entrance
地盘入口处提供轮胎清洗设施
- , bituminous material or hardcore, where vehicle washing
takes place and the road betwen the washing facilities and the exit point
于洗车地点及清洗设施与出口地点之间的道路铺设混凝土、沥青材料或碎石
• Construct a hoarding with a height of 2.4 m or above
兴建一个高2.4米或以上的围板
Gaseous emisions
气体排放
- /powered mechanical equipment
关闭闲置车辆╱机动设备的电源
• Avoid open burning of solid waste on-site
避免在地盘露天焚烧固体废物
• Avoid using ozone-depleting equipment such as fire extinguishers and substances
避免使用如灭火器等臭氧消耗设备及物料
• Ultra-low sulphur diesel is used as a fuel for powered mechanical equipment
超低硫柴油用作机动设备的燃料
• Cary out vehicle maintenance properly to prevent excesive discharge of exhaust
fumes and noises
妥善进行车辆保养，防止排放过多废气及噪音
• Consider using electric or hybrid-powered machinery where practical
在可行情况下考虑使用电力或混能机械
• Use exhaust filters or catalytic converters on heavy equipment to reduce emisions
于重型设备上使用排放过滤器或触媒转换器，以减少排放量
93伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Air Emisions
废气排放
Preventive/Mitigation Measures
预防╱减缓措施
Odour
臭味
- , a septic tank or a
soak away system
排放工地厕所等污水至污水道、化粪池或渗水系统
• Avoid water from stagnating to reduce emision of odorous gases and atraction of
mosquitoes
避免积水，以减少臭气排放及引至蚊虫
- , solvents, and fuels in sealed containers and wel-ventilated areas to
reduce odour release
将化学物质、溶剂和燃料存放在密封容器与通风良好的地方，以减少臭味释放
• Ensure proper drainage and cover waste bins to prevent foul smels from spreading
确保排水良好，并掩盖好垃圾箱，以防止臭味扩散
Materials covered with tarpaulin shets
用防水布覆盖物料
94WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Designated whel washing area at site
于地盘设立指定轮胎清洗区
Watering dusty exposed areas
对暴露于尘垢的地方浇水
95伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
温室气体（温室气体）排放
因应社区对温室气体（「温室气体」）排放、
气候变化及其他相关问题的关注日益提高，
本集团每年透过环境、社会及管治报告监督
及汇报温室气体排放。本集团温室气体排放
主要来源于发电机的柴油消耗、汽车汽油消
耗、以及使用电力及煤气。
Grenhouse Gas (GHG) Emisions
Responding to the growing comunity concerns around
grenhouse gas (“GHG”) emisions, climate change, and other
related isues, the Group has ben monitoring and reporting its
GHG emisions anualy through our ESG report. The primary
sources of the Group’s GHG emisions are from the use of
diesel for generators, consumption of petrol for vehicles, and
the utilization of electricity and towngas.
GHG Emisions
温室气体排放
2024/2025
2024╱2025年
2023/2024
2023╱2024年
tones
CO2-equivalent
吨二氧化碳当量
tones
CO2-equivalent
吨二氧化碳当量
Scope 1 Emisions
范围一排放量
113.2201.1
Scope 2 Emisions
范围二排放量
499.6443.1
Scope 3 Emisions
范围三排放量
31.047.5
Total Emisions (Scope 1, 2 and 3)总排放量（范围一、二及三）643.8691.7
Intensity (per milion HK$ revenue)
密度（每百万港元收益）
0.60.6
The calculation of GHG emisions is made reference to the Guidelines to Acount for
and Report on Grenhouse Gas Emisions and Removals for Buildings (Comercial,
Residential or Institutional Purposes) in Hong Kong published by the Environmental
Protection Department, and the Electrical and Mechanical Services Department, the
latest sustainability reports published by the CLP Power Hong Kong Limited, Hong
Kong Electric Investments and The Hong Kong and China Gas Company Limited,
Water Suplies Department and Drainage Services Department.
Scope 1: The direct emisions from the busines operations owned or controled by the
Group, including the emisions from the Group’s vehicle flet and the generators used
in project sites.
Scope 2: The “indirect energy” emisions from the internal purchased electricity
consumption by the Group.
Scope 3: Al other indirect emisions that ocur outside the Group, including both
upstream and downstream emisions, including the emisions due to electricity used
for freshwater procesing by the Water Services Department and electricity used for
sewage procesing by the Drainage Services Department.
The Group’s anual revenue is aproximately HK$1,058.7 milion in 2024/2025 (2023/2024:
HK$1,160.4 milion).
温室气体排放量的计算参考环境保护署及机电工程署发
布的《香港建筑物（商业、住宅或公共用途）的温室气体排
放及减除的核算和报告指引》，中华电力有限公司、港灯
电力投资及香港中华煤气有限公司、水务署及渠务署发
布的最新可持续发展报告。
范围一：本集团拥有或控制的业务营运的直接排放，包
括本集团车队及项目地盘使用发电机的排放。
范围二：本集团内购电力消耗产生的「间接能源」排放。
范围三：本集团外部发生的所有其他间接排放，包括上
游及下游排放，包括水务署用于处理淡水的电力以及渠
务署用于处理污水的电力所产生的排放。
于2024╱2025年，本集团年度收益约为1,058.7百万港元
（2023╱2024年：1,160.4百万港元）。
96WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
于报告期间，本集团的温室气体排放清单
主要包括范围一及范围二排放，与去年一
致。范围一排放包括汽油、柴油及煤气消
耗产生的温室气体排放，占温室气体总排
放量约17%（2023╱2024年：29%）。范围
二排放包括主要来自所购买电力及煤气的
温室气体排放，占温室气体总排放量约78%
（2023/2024年：64%）。
于2024╱2025年，温室气体总排放量及其
密度分别为643.8（2023╱2024年：691.7）
吨二氧化碳当量及每百万港元收益0.6
（2023╱2024年：0.6）吨二氧化碳当量。于
报告期间，温室气体总排放量较去年减少约
7%，主要由于化石燃料能源消耗减少所致。
本集团将继续每年评估及披露其温室气体排
放量。
2024/25 GHG Emisions by Scopes
2024╱25年按范围划分的温室气体排放
Scope 1
范围一
Scope 2
范围二
Scope 3
范围三
17%
78%
5%
The Group’s GHG inventory during the reporting period
primarily consists of Scope 1 and Scope 2 emisions, consistent
with the previous year. Scope 1 emisions, which encompas
GHG emisions from the consumption of petrol, diesel, and
towngas, acount for aproximately 17% (2023/2024: 29%) of
the total GHG emisions. Scope 2 emisions, including GHG
emisions primarily resulting from electricity and towngas
purchased, acount for aproximately 78% (2023/2024: 64%) of
the total GHG emisions.
The total GHG emisions and its intensity were 643.8 (2023/2024:
691.7) tones CO
-equivalent and 0.6 (2023/2024: 0.6)
tones CO
-equivalent per milion HK$ revenue respectively
in 2024/2025. The total GHG emisions decreased by
aproximately 7%, as compared to last year, primarily due to
a reduction in energy consumption of fosil fuel during the
reporting period.
The Group wil continue to ases and disclose its GHG
emisions anualy.
97伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
废物管理
透过我们的重要性评估，废物管理已被识别
为本集团最关键的环境问题之一。持份者的
回馈强调对减少废弃物产生进展的关注。本
集团意识到于清理地盘、挖掘、建筑及装修
活动等工程运作中产生废物实属在所难免。
有见及此，本集团致力透过采取全面的减废
和回收策略来减轻对环境影响。我们的方针
为优先考虑于源头避免及尽量减少废物产
生、鼓励重用物料，以及支持回收及再循环
建筑和一般废物。本集团已制定废物管理计
划及地盘工作指引，作为工地层面的实施指
引。该等文件为工人提供清晰规则，以有效
减少无害废物产生。
本集团为各个建造项目申请废物处置牌照，
以确保遵守本地法规。无害废物将被丢弃到
有关当局授权的指定垃圾堆填区。废物管理
实践与期望亦已于本集团为所有雇员提供的
环境培训课程中一再强调。为进一步加强废
物管理绩效，我们正探索创新方式，例如地
盘废物分类、与回收卖家合作及优先选用减
少对环境造成影响的物料采购政策。我们的
项目地盘实施的关键纾减措施如下：
Waste Management
Through our materiality asesment, waste management
has ben identified as one of the Group’s most critical
environmental isues. Stakeholder fedback has highlighted
concerns regarding the progres made in reducing waste
generation. The Group acknowledges that waste production is
an unavoidable aspect of construction operations, including site
clearance, excavation, construction, and fiting out activities.
In response, the Group is comited to minimizing its
environmental impact by adopting comprehensive waste
reduction and recycling strategies. Our aproach prioritizes
waste avoidance and minimization at the source, encourages
the reuse of materials, and suports the recovery and recycling
of construction and general wastes. To guide site-level
implementation, we have established a Waste Management Plan
and Construction Site Working Guidelines. These documents
provide clear protocols for workers to efectively reduce non-
hazardous waste generation.
Compliance with local regulations is ensured through the
aplication for waste disposal licenses for each construction
project. Non-hazardous wastes are disposed of in designated
landfils authorized by relevant authorities. Waste management
practices and expectations are also reinforced during the
Group’s environmental training programs for al employes. To
further enhance our waste management performance, we are
exploring inovative practices such as on-site waste segregation,
partnerships with recycling vendors, and sustainable
procurement policies that prioritize materials with reduced
environmental impact. Key mitigation measures implemented at
our project sites are as folows:
98WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Waste Type
废物类型
Treatment Aproach
处理方法
General refuse including ofice wastes, fod wastes and
other packaging wastes
一般废物，包括办公室废物、厨余及其他包装废物
- ,
plastic for waste segregation, and other wastes
separately.
提供分类回收箱以分开收集纸张、塑料作废物分类及其他
废物。
• Educate staf on proper waste separation through
signage and regular reminders.
透过标语及定期提示，教育员工正当废物分类方法。
Construction wastes including both inert (e.g., rock,
ruble, boulder, earth, soil) and non-inert (e.g., bambo
and timber, paper, and other organic wastes)
建筑废物，包括惰性（如岩石、碎石、巨石、泥土、土壤）及非
惰性（如竹子及木材、纸张以及其他有机废物）
- , as much as
practicable.
尽可能再利用及再循环建筑废物。
• Replace timber with metal for site hoarding formwork
and scafolding.
以金属取代木材地盘围板模及棚架。
Chemical wastes including spent lubrication oil and diesel
化学废物，包括已使用润滑油及柴油
• Properly store chemical waste in a designated
container/storage area.
妥善存放化学废物于指定的容器╱存放区。
• Employ a licensed chemical waste colector to colect
and dispose of chemical waste.
聘请持牌化学废物收集商收集及弃置化学废物。
• Train staf on safe handling and spil response
procedures for hazardous substances.
向员工进行有害物质的安全处理和泄漏应变程序的培训。
• Substitute hazardous chemicals with environmentaly
safer alternatives where posible.
尽可能以对环境更安全的替代品来取代有害化学品。
99伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Variety recycling bins are placed on construction sites
于建筑地盘放置多种回收箱
100WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
于2024╱2025年，废物总量为11,474吨，
而其密度为每百万港元收益10.8吨。透过
本集团持续减废的努力，废物总量减少约
14%。同时，其密度减少5%。
于报告期间，本集团并不知悉已于其项目地
盘或办公室的营运中产生任何大量有害废
物。展望未来，本集团将继续完善和加强其
减废措施，并在适当情况下就所取得的进展
进行相关披露。
The paper recycling bin is placed in the ofice
于办公室放置废纸回收箱
Waste废物
2024/2025
2024╱2025年
2023/2024
2023╱2024年
tones
吨
tones
吨
General refuse, inert and non-inert construction wastes一般废物、惰性及非惰性
建筑废物11,474.013,270.4
Total non-hazardous wastes
无害废物总量
11,474.013,270.4
Intensity (per milion HK$ revenue)密度（每百万港元收益）10.811.4
The total amount of waste was 11,474 tones, and its intensity
was 10.8 tones per milion HK$ revenue in 2024/2025. With
the Group’s persistent efort on waste reduction, the total
waste amount decreased by aproximately 14%. Meanwhile, its
intensity was decreased by 5%.
During the reporting period, the Group was not aware of
generating any significant quantities of hazardous waste from
its operations at project sites or in ofices. Moving forward, the
Group wil continue to refine and strengthen its waste reduction
initiatives and, where aplicable, provide relevant disclosures of
the progres achieved.
It includes general refuse and construction wastes.
其包括一般废物及建筑废物
101伟工控股有限公司 年报2024/2025
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环境、社会及管治报告
废水处理
废水于本集团营运中的预先钻探工程、钻孔
桩工程及轮胎清洗等活动中产生。本集团采
取适当措施以避免污染及堵塞公共排水渠及
污水渠：
Wastewater Treatment
The Group’s operations, such as pre-driling work, bored piling,
and whel washing activities, generate wastewater. To prevent
contamination and blockage of public drains and sewers, the
Group has implemented apropriate measures:
Wastewater Type
废水类型
Treatment Aproach
处理方法
Construction activities
建筑活动
• Wastewater would be treated properly by efluent treatment plant in order to
comply with the discharge criteria/requirements, as stated in WPCO license.
污水处理装置用以妥善处理废水，以符合水污染管制条例许可证所述的排放标准╱
规定。
• Cover open stockpiled material with tarpaulin shets or similar fabric and peg
them down to the ground during rainstorms.
于暴雨期间用防水布或类似布料覆盖在露天堆放的物料，并固定在地上。
Site facilities
地盘设施
• Manholes would be adequately covered and temporary sealed so as to prevent
silt, construction materials or debris being washed into drainage system.
充分覆盖并临时密封检修孔，以防止淤泥、建筑材料或碎屑冲入排水系统。
Surface run-of
地面径流
- , drainage chanel,
U-chanels and drain pipes) is maintained to colect runof.
建立适当排水系统（如临时沟渠、排水渠道、U形渠道及排水管道）以收集径流。
• Set up sedimentation basins or traps at temporary ditches or permanent
drainage chanels.
于临时沟渠或永久排水渠道设立沉淀池或隔气弯管。
Noise Control
The construction activities caried out by the Group have the
potential to generate noise that may disrupt the surounding
comunities. Sources of this noise include the operation
of excavators and tower cranes, piling work, erection or
dismantling of scafolding and formwork, and hamering.
Mitigating noise nuisance is also an important part of polution
mitigation since many of our construction sites are located in
urban areas. Adhering to the Noise Control Ordinance, our
project sites have acquired construction noise permits before
operations comence. To mitigate the noise impact from
its operations, the Group has implemented several efective
methods, including:
噪音控制
本集团进行的建筑活动可能会产生噪音，或
会对周边社区造成干扰。噪音来源包括挖掘
机和塔式起重机的操作、打桩工程、架设或
拆除棚架及板模，以及锤击。由于我们有许
多建筑地盘位于市区，故缓解噪音滋扰亦是
缓解污染的重要一环。我们的项目地盘遵守
噪音管制条例，在作业开始前已取得建筑噪
音许可证。为减轻营运噪音的影响，本集团
已采取多种有效方法，包括：
102WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
- （「优质
机动设备」）；
- ，以消除机器
空转产生的噪音；
- ，并定期对机动设
备进行保养；
- ；
- ，用隔音材料╱屏障
遮蔽机动设备以减低噪音影响；
- （「噪音感应强的地
方」）与工地之间架设大型隔音屏障以减
少于打桩工程期间产生的噪音；
• 于开展拆卸工程前于工地附近架设隔音
屏障，系于围板上的隔音物料及隔音棉
将会吸收噪音排放；
- ；及
- ，将建造场地的运作分
开。
• Use quiet plant or quality powered mechanical equipment
(“QPME”);
• Switch of equipment when not in use to eliminate noise
generation by idling machines;
• Use facilities in god maintenance and provide regular
maintenance to powered mechanical equipment;
• Strive to avoid noisy operations taking place in noise-
sensitive areas;
• Cover powered mechanical equipment with acoustic
material/shield to reduce noise impact when exceding the
noise limit;
• Erect substantial noise bariers betwen the Noise Sensitive
Receiver (“NSR”) and the workplace to reduce the noise
generated during the hacking works;
• Erect noise bariers to suround the workplace before
demolition works comence, the sound reduction fabric
and noise absorbing sponge wil be atached to the
hoarding to absorb the noise emision;
- ; and
• Separate operations of construction plants where
practicable.
Noise bariers hang on the hoarding
于围板系上隔音屏障
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资源使用
本集团的营运涉及大量资源消耗，包括能
源、水及建筑材料。考虑到本集团环境政策
中所载减少资源使用的重要性，本集团已实
施相关措施以减低能源浪费的可能性。除采
用ISO 50001:2018（能源管理系统）标准外，
本集团亦透过行政措施（如非营业时间关闭
电器）控制能源消耗。本集团的营运就办公
室及项目地盘活动消耗电力及燃料，包括车
辆及地盘发电机。然而，本集团的业务活动
并无涉及消耗包装材料。
Use of Resources
The Group’s operations involve the significant consumption of
resources, including energy, water, and construction materials.
Recognising the importance of reducing resource usage, as
outlined in the Group’s Environmental Policy, the Group has
implemented relevant measures to minimize the potential
for energy wastage. On top of adopting the ISO 50001:2018
(Energy Management System) Standard, energy consumption
is also controled through administrative measures such as
switching of electrical apliances during non-busines hours.
The Group’s operations consume electricity and fuel for both
ofice and project site activities, including for vehicles and on-
site generators. However, the Group’s busines activities do not
involve the consumption of packaging materials.
Energy Consumption能源消耗
2024/2025
2024╱2025年
2023/2024
2023╱2024年
MWh
兆瓦时
MWh
兆瓦时
Direct Energy Consumption直接能源消耗
Fosil Fuel Energy Consumption
化石燃料能源消耗
439.7772.4
Indirect Energy Consumption间接能源消耗
Purchased Energy Consumption
购入能源消耗量
1,085.8976.0
Total Energy Consumption总能源消耗1,525.51,748.4
Intensity (per milion HK$ revenue)密度（每百万港元收益）1.41.5
During the reporting period, the total energy consumption and
its intensity were 1,525.5 MWh and 1.4 MWh per milion HK$
revenue respectively. The total energy consumption and its
intensity decreased by aproximately 13% and 7% respectively,
as compared to last year. This is due to the reduction in fosil
fuel usage.
It includes the energy consumption from the fuel used by the Group’s vehicles and
generators.
It includes the energy consumption from the purchased electricity and towngas of the
Group.
于报告期间，总能源消耗及其密度分别为
1,525.5兆瓦时及每百万港元收益1.4兆瓦
时。总能源消耗及其密度分别较去年减少约
13%及7%。此乃由于化石燃料使用减少。
其包括本集团车辆及发电机所使用燃料产生的能源消耗。
其包括本集团已购电力及煤气产生的能源消耗。
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环境、社会及管治报告
于报告期间，本集团从第三方供应商获取水
源，而在获取适用于业务的水资源时，我们
并无发现任何问题。为减少淡水的使用，本
集团鼓励在项目地盘再利用及再循环废水，
如经处理的废水可再利用于抑尘及洗车。
Energy saving reminder
节约能源提示标志
During the reporting period, the Group obtained water from
third-party supliers and was not aware of any isues in sourcing
water that was suitable for our operational neds. In order to
reduce the use of freshwater, the Group encourages the reuse
and recycling of wastewater at project sites. For example, the
treated wastewater is reused for dust supresion and washing
vehicles.
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于报告期间，用水总量较去年减少约4%。
展望将来，本集团将继续加强其措施，并及
时评估其成效。
环境及天然资源
本集团认为环境可持续发展乃实现卓越营运
及长远业务韧性的核心支柱。本集团深明其
建筑活动对环境的影响，故承诺于项目策划
及执行的所有阶段中融入对环境负责任的实
践。
为支持这项承诺，本集团尤其注重保护生态
系统，保育天然资源，并遵守国际最佳常
规。我们的附属公司已采纳及维持稳健的管
理框架，其已根据ISO 14001:2015（环境管
理系统）及ISO 50001:2018（能源管理系统）
获认证。该等系统有助我们有系统地于多个
营运范围识别、监控及减少环境足迹。为符
合我们的环境责任，本集团：
- ，以
尽量减低对本地栖息地及生物多样性的
破坏；
- （如
化学品泄漏、洪水、设备失灵或恶劣天
气状况）；
Water Consumption
用水量
2024/2025
2024╱2025年
2023/2024
2023╱2024年
m
立方米
m
立方米
Water Consumption用水量18,708.019,508.0
Intensity (per milion HK$ revenue)密度（每百万港元收益）17.716.8
During the reporting period, the total water consumption
decreased by aproximately 4% compared to the previous year.
Loking ahead, the Group wil continue to enhance its measures
and ases their efectivenes in a timely maner.
The Environment and Natural Resources
The Group considers environmental sustainability to be a
core pilar in achieving operational excelence and long-term
busines resilience. Recognizing the environmental impact of
construction activities, the Group is comited to integrating
environmentaly responsible practices into al stages of project
planing and execution.
To suport this comitment, the Group places strong emphasis
on protecting ecosystems, conserving natural resources, and
complying with international best practices. Our subsidiaries
have adopted and maintained robust management frameworks
that are certified in acordance with ISO 14001:2015
(Environmental Management System) and ISO 50001:2018
(Energy Management System). These systems help us
systematicaly identify, monitor, and reduce our environmental
fotprint acros various operational areas. In line with our
environmental responsibility, the Group:
• Selects project sites away from ecologicaly sensitive zones
to minimize disruption to local habitats and biodiversity;
• Implements emergency response protocols to manage
potential environmental risks, such as chemical leaks,
floding, equipment failures, or adverse weather conditions;
It includes the water consumption on the project sites and ofices.
其包括项目地盘和办公室的用水。
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环境、社会及管治报告
- ，
以确保工程展开前已落实适当的缓解策
略；及
- （如使用环保
建筑材料、实施节能科技及透过优化策
划及预制尽量减少废弃物料）。
尽管已采取该等积极措施，本集团已识别有
关其业务活动的潜在环境影响，并概述如
下：
本集团致力实施额外措施降低营运对环境及
天然资源的潜在环境影响。有关所采取行动
的详情于「排放物」及「资源使用」两节概述。
• Conducts environmental risk asesments during the early
planing phases to ensure apropriate mitigation strategies
are in place before construction begins; and
- , such as using
eco-friendly building materials, implementing energy-
saving technologies, and minimizing material waste through
optimized planing and prefabrication.
Despite these proactive measures, the Group has identified
potential environmental impacts asociated with its busines
activities, which are outlined as folows:
Environmental Impacts
环境影响
Activity/Proces
活动╱过程
Management Aproach
管理方法
Air and noise polution, smog
空气及噪音污染、烟雾
• Machinery operations
机械操作
• Construction works
建筑工程
• Emision source controls
排放源管控
Degradation of aquatic habitat and
drinking water suply
海洋生态环境及饮用水供应恶化
• Discharge of wastewater
废水排放
• Emision source controls
排放源管控
Soil and groundwater contamination
土壤及地下水污染
• Spilage and leaks from machinery engine
机械发动机溢出和泄漏
• Preventive controls
预防控制
• Impact mitigation
controls
影响缓解控制
Global warming and air polution
全球暖化及空气污染
• Power suply
供电
• Resource utilisation
资源利用
Depletion of natural resources
天然资源耗竭
• Ofice operations
办公室营运
• Construction works
建筑工程
• Resource utilisation
资源利用
The Group is dedicated to implementing aditional measures to
mitigate the potential environmental impacts of its operations
on the environment and natural resources. Details of the actions
taken are outlined in the sections titled “Emisions” and “Use
of Resources”.
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气候变化
气候变化是全球人类健康与福祉的最大威胁
之一。其影响已可见于日益加剧的空气污
染、疾病传播、极端天气事件、粮食不足、
饥荒及社群强制迁徙。相关问题影响深远，
并对业务营运（尤其是物流及供应链）构成重
大风险。建筑物、仓库、生产厂房、储存物
品等资产越来越易受暴雨、洪水、海平面上
升及其他气候相关阻碍影响而遭损坏，从而
导致财务及营运损失。
本集团深明，应对气候变化必须作出急切、
具协作性及果断的行动。我们深信，所有持
份者共同合作对缓解气候风险及迈向低碳未
来至关重要。本集团继续实施具气候意识的
策略，减少温室气体排放，并将气候韧性融
入营运各方面，作为更广泛的可持续发展议
程一部分。
为配合全球气候议程及巴黎协定的目标，香
港政府引入了《香港气候行动计划》，并概述
「零碳排放、宜居城市、可持续发展」的明确
愿景。该计划包括中期目标，在2035年前
将香港的碳排放总量较2005年的水平减少
50%。这不断变化的监管环境为本集团同时
带来挑战及机遇。为响应该计划，我们积极
监察及评估气候相关政策对我们的营运及策
略的潜在影响。定期检讨及前瞻性气候风险
评估对于确保本集团保持韧性、合规，并精
确定位以把握转型至低碳经济的过程中出现
的机遇至关重要。
Climate Change
Climate change represents one of the greatest threats to
global health and wel-being. Its efects are already being felt
through increased air polution, the spread of diseases, extreme
weather events, fod insecurity, malnutrition, and the forced
displacement of comunities. The impacts are far-reaching
and pose significant risks to busines operations, particularly
in logistics and suply chains. Asets such as buildings,
warehouses, manufacturing facilities, and stored gods are
increasingly vulnerable to damage from heavy rainfal, floding,
rising sea levels, and other climate-related disruptions, resulting
in substantial financial and operational loses.
The Group recognises that adresing climate change
requires urgent, cordinated, and decisive action. We firmly
believe that colaboration among al stakeholders is esential
to mitigate climate risks and advance toward a low-carbon
future. The Group continues to implement climate-conscious
strategies, reduce grenhouse gas emisions, and integrate
climate resilience acros our operations as part of our broader
sustainability agenda.
In alignment with the global climate agenda and the goals
of the Paris Agrement, the Hong Kong Government has
introduced the “Hong Kong’s Climate Action Plan,” outlining a
clear vision of “Zero-carbon Emisions, Livable City, Sustainable
Development.” The plan includes a medium-term target to
reduce the city’s total carbon emisions by 50% from 2005 levels
before 2035. This evolving regulatory landscape presents both
chalenges and oportunities for the Group. In response, we
actively monitor and ases the potential impacts of climate-
related policies on our operations and strategy. Regular reviews
and forward-loking climate risk asesments are integral to
ensure that the Group remains resilient, compliant, and wel-
positioned to seize oportunities in the transition toward a low-
carbon economy.
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环境、社会及管治报告
本集团主要计划响应当地政府的倡议及配合
当地政府的减排要求。我们矢志于2027年
前减少温室气体排放约3%，并确保本集团
的温室气体排放于2030年或之前符合当地要
求。我们的目标是于2050年前在香港地区实
现碳中和。我们致力于不断提高资源使用效
益，并从各方面保护环境。我们亦竭力把握
每个机遇加速转型，提高本集团的智能及环
保性，以抵抗目前的气候变化情况。
应对气候变化行动
应对气候变化的行动植根于本集团的业务策
略，亦已反映于管治及管理流程。下表概列
本集团回应本报告中气候变化披露要求的核
心要素：
The Group esentialy plans to respond to local government
initiatives and align with the local government’s emision
reduction requirements. We aim to reduce GHG emisions by
around 3% by 2027 and ensure the Group’s GHG emisions
wil comply with the local requirements on or before 2030.
Our target is to achieve carbon neutrality by 2050 in Hong
Kong region. We are comited to continuously improving
our eficiency in the use of resources as wel as protecting
the environment in al aspects. We also strive to seize every
oportunity to acelerate the transformation and make the
Group smarter and more environmentaly friendly to be resilient
to the curent climate change conditions.
Action on Climate Change
Action responding to climate change is embeded in the
Group’s busines strategy and is reflected in its governance
and management proceses. The table below outlines the
core elements of the Group’s response to the climate change
disclosure requirements in this Report:
Core element
核心要素
The Group’s response
本集团的应对措施
Governance
管治
• The Group has established an ESG Working Group that mets regularly to discus
relevant topics. Aditionaly, the Group has integrated ESG, including climate-related
isues, into its corporate decision-making proceses.
本集团已成立环境、社会及管治工作小组，并定期召开会议讨论相关议题。此外，本集团已
将包括气候相关议题在内的环境、社会及管治纳入企业决策流程。
• The Board maintains oversight of ESG strategy and performance.
董事会保持监督环境、社会及管治策略及表现。
Strategy
策略
• The Board and ESG Working Group met regularly to ases the actual and potential
impacts of climate-related risks and oportunities on the Group’s busines.
董事会与环境、社会及管治工作小组定期召开会议，以评估气候相关风险对本集团业务的实
际及潜在影响以及机遇。
- , medium-term (up
to 5 years), and long-term (beyond 5 years) horizons.
气候风险及机遇按照短期（0至1年）、中期（最多为5年）及长期（5年以上）为范围进行分析。
- ,
such as adopting sustainable building practices and enhancing energy eficiency.
本集团制定策略性措施，如采纳可持续发展建筑实践及增强能源效益，以抓紧低碳转型的机
遇。
• Mitigation and adaptation measures are implemented and periodicaly reviewed to
ensure their efectivenes in reducing environmental impact.
缓解及适应措施获实施及定期检讨，确保减少对环境影响的成效。
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评估潜在气候相关风险及探索潜在业务机遇
对我们而言相当具迫切性。下列过渡及实体
风险在以下章节中讨论：
Core element
核心要素
The Group’s response
本集团的应对措施
Risk Management
风险管理
- , including climate-related risks, are incorporated into the Group’s enterprise
risk management framework.
环境、社会及管治风险（包括气候相关风险）已纳入本集团的企业风险管理框架。
- , evaluate, and mitigate both transition
risks (e.g., policy and regulatory changes) and physical risks (e.g., extreme weather,
floding) that may afect operations and suply chains.
本集团已制定机制，以识别、评估及缓解可能影响营运及供应链的过渡风险（如政策及监管
变化）及实体风险（如极端天气、洪水）。
• Scenario analyses and stres testing are conducted to ases resilience and
preparednes in various climate conditions.
本集团亦进行情景分析及压力测试，以评估面对各种气候情况的韧性及准备充足度。
Metrics and Targets
指标及目标
- , 2, and 3).
Emision reduction and resource consumption targets were set to be achieved before
2026/2027. Please refer to the section “Emision Target and Objectives” for further
details.
本集团一直计量及报告温室气体排放（范围一、二及三）。减排及资源消耗目标定于
2026╱2027年前实现。进一步详情请参阅「排放量目标及目的」一节。
It is imperative that we ases its potential climate-related
risks and explore posible oportunities for our busines. The
folowing transition and physical risks are discused in the
sections below:
Risks
风险
Oportunities
机遇
Short term
(0 – 1 year)
短期（0至1年）
- ,
such as heavy precipitation and severe
typhons, cause the destruction of operational
facilities and equipment.
来自暴雨及强台风等极端天气事件造成营运设施
及设备破坏的实体风险。
• Securing the skils and capability required to
implement the climate strategy.
确保获取实施气候策略所需的技能及能力。
• New services to help comunities
decarbonize.
帮助社区减碳的新服务。
• Gain a reputation as a low-carbon emision
organization to cater to environmentaly
friendly customers.
赢得低碳排放企业的声誉，符合关注环保议
题客户的期望。
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环境、社会及管治报告
Risks
风险
Oportunities
机遇
- – risk of the shifting of client
investment preferences, leading to a potential
reduction in revenue for our busines
operations.
过渡风险－客户投资喜好改变的风险，可能导致
我们的业务营运收益减少。
• Technologies to enhance the performance
of operations (e.g., the development of
Design for Manufacture and Asembly
(“DFMA”) and the implementation of
Building Information Model (“BIM”)
technology can shorten construction
time, improve working environment
and site safety, reduce environmental
impact, improve construction quality, as
wel as enhance resources and project
management) and energy eficiency.
提升营运表现（如装配式设计（「装配式设计」）
的发展及实施建筑信息模拟技术（「建筑信息
模拟技术」）可缩短施工时间、改善工作环
境及工地安全、减少环境影响、改善建筑质
量，以及完善资源及项目管理）及能源效益的
技术。
Medium term
(5 years)
中期（5年）
- – Increasingly stringent
environmental and climate-related standards
and legislations, having higher risks of
litigation.
过渡风险－环境及气候相关标准和立法日益严
格，导致诉讼风险更高。
- – Suply and demand for
certain comodities, products and services
may change as climate-related risks and
oportunities are increasingly taken into
acount.
过渡风险－随著气候相关风险及机遇日益受到关
注，若干商品、产品及服务的供求可能会发生变
化。
• Transitioning to low low-carbon economy
market to met the government
decarbonization targets.
向低碳经济市场转型以实现政府减碳目标。
• Oportunities arising from transition
enablers.
转型推动因素带来的机遇。
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环境、社会及管治报告
Risks
风险
Oportunities
机遇
Medium to long
term (5+ years)
中至长期（5年以上）
- – workers are more likely to
sufer from heat stroke due to an increase in
global temperature, and insurance premiums
might increase.
实体风险－由于全球气温上升，工人中暑的机会
增加，保险费亦可能随之而增加。
- – rising sea levels may cause
disruption to relevant operations impacting
the Group’s productivity.
实体风险－海平面上升可能引致相关业务受阻，
继而影响本集团的生产力。
- – Potential new regulations and
policies, incuring higher costs for the Group’s
busines transition.
过渡风险－潜在的新法规及政策，为本集团业务
转型带来更高的成本。
- – Development and use of
emerging technologies may increase the
operational costs and reduce the Group’s
competitivenes.
过渡风险－新兴技术的开发及使用可能会增加营
运成本，并降低本集团的竞争力。
- – the Group’s reputation
may be impacted due to changing customer
or comunity perceptions of the Group’s
contribution to or detraction from the
transition to a lower-carbon economy.
过渡风险－由于客户或社区对本集团于过渡至低
碳经济方面的贡献或负面看法发生变化，本集团
的声誉可能会受到影响。
- – The Group may not be
able to kep up with the trend of digital
transformation, which may impact the Group’s
busines performance.
过渡风险－本集团可能无法跟上数码化转型的趋
势，继而可能影响本集团的业务表现。
• Provide beter working environment to
workers and review their working hours,
with beter working conditions to facilitate
the recruitment of workers.
为工人提供更佳的工作环境及检讨彼等的工
作时数，并提供更佳的工作条件促进工人招
聘。
• Transitioning to a low-carbon economy
market to met the government’s
decarbonization targets.
向低碳经济市场转型以实现政府减碳目标。
• Oportunities arising from transition
enablers.
转型推动因素带来的机遇。
• To build up a reputation as an eco-friendly
pioner in the industry.
建立行业环保先锋的声誉。
• To work as a pioner in the industry to
enhance internal comunication: project
progres monitoring by utilising mobile
aplications for the establishment of a
comunication platform.
成为行业先锋，加强内部沟通：利用流动应
用程式建立沟通平台，借此监察项目进度。
• Ful utilisation of Technologies which
enhance environmental friendlines of
operations.
全面使用增强营运环保性的科技。
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本集团认为实体气候风险（如极端气候事件）
对其资产及营运构成直接威胁。台风、暴
雨、火灾及潜在化学品泄漏可令服务交付受
阻，并对环境造成重大破坏。为应对该等挑
战，本集团已实施一系列强化韧性的措施，
包括就所有项目地盘的紧急及极端气候情况
制定全面应急计划。该等计划旨在于有关阻
碍发生时尽量减少停工时间、保护员工及减
少环境影响。
本集团深明，为应对推陈出新的气候政策、
科技推进、数码化趋势、供求关系转变及持
份者期望日益提高，营运及合规成本有可能
增加。该等过渡风险亦可能影响本集团的声
誉及令其面临法律风险。为缓解该等风险，
本集团密切监察监管发展及市场趋势。我们
积极评估新政策的影响，并据此调整我们的
策略。此外，我们不仅视转型至低碳经济为
挑战，亦视之为机遇，令本集团定位至投资
于可持续发展方案，并为长远发展配合未来
市场需求作出创新。
多年来，本集团已于其价值链各环节采取一
系列措施协助本集团抵抗极端气候事件。经
考虑资产类别、所处位置及相关性后，本集
团在不同地区部署措施。下表概述有关措
施：
The Group recognizes that physical climate risks, such as
extreme weather events, pose a direct threat to its asets and
operations. Events like typhons, heavy rainstorms, fires, and
potential chemical spilages can disrupt service delivery and
cause significant environmental damage. To adres these
chalenges, the Group has implemented a range of resilience-
enhancing measures, including comprehensive contingency
plans for emergency and extreme weather conditions at al
project sites. These plans aim to minimize downtime, safeguard
personel, and reduce environmental impact in the event of
such disruptions.
In response to evolving climate policies, technological
advancements, digitalization trends, shifting suply and demand
dynamics, and heightened stakeholder expectations, the
Group recognizes the potential for increased operational and
compliance costs. These transition risks may also impact on
the Group’s reputation and legal exposure. To mitigate such
risks, the Group closely monitors regulatory developments and
market trends. We proactively ases the implications of new
policies and adjust our strategies acordingly. Furthermore,
we view the transition to a low-carbon economy not only as a
chalenge but also as an oportunity, positioning the Group to
invest in sustainable solutions and inovate in line with future
market demands for long-term development.
Over the years, a series of measures have ben adopted to
put in place along the Group’s value chain helping the Group
to be resilient to extreme climate events. These measures are
deployed for diferent geographies, taking into acount the
aset types, locations and relevancy. They are sumarized on
the table below:
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环境、社会及管治报告
Relevant part of the value chain
价值链相关部分
Relevant measures
相关措施
Suply chain
供应链
Diversify material suplies from multiple supliers, sources and countries.
向多个供应商、来源及国家采购以拓展材料供应种类。
Operation
营运
Monitor and inspect asets regularly:
定期监察及检查资产：
– Maintain a contingency plan for al project sites’ facilities.
为所有项目地盘设施维持应急计划。
To adres extreme heat and increased temperature:
应对极端热浪及气温上升：
– Maintain coling equipment in god condition.
保持冷却设备处于良好状态。
– Ensure reasonable working hours and safe working environment for workers to
achieve potentialy lower insurance rates.
确保工人的工作时数合理及工作环境安全，以达至潜在较低的保险费率。
– Bost drinking fountains for employes and workers.
为雇员及工人增加饮水机数目。
To adres the risk of water shortage and drought:
应对缺水及干旱风险：
– To maintain adequate water tank(s) in facilities.
于设施中加设足够储水箱。
– Purchase drinking water with suficient storage.
购买及储存足够的饮用水。
To adres floding risks:
应对洪水风险：
– Construct protection wals for facilities and run-of water storage.
为设施建设防护墙及雨水储存设备。
– Deploy anti-floding measures suitable for the asets, including drainage
systems, flod gates and flod bariers, if necesary.
在必要时为资产部署合适的防洪措施，包括排水系统、防洪闸及防洪屏障。
– Asemble aditional coverage with tarps, gras planting and drainage works to
avoid soil erosion if necesary.
在必要时集合防水布、植草及排水工程等方式增加覆盖面积，避免泥土流失。
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环境、社会及管治报告
投资转型推动因素
于转型为低碳企业的过程中，本集团正审视
各种方法，例如以电动车（「电动车」）取代旧
式化石燃料汽车、在业务营运中采用可再生
能源（即：地盘屋顶光伏发电）或购买更多优
质机动设备或防噪音设备以满足其未来业务
需求及目标。
迈向2050年
本集团已作好准备，以应对气候变化对其业
务及所服务社区构成的威胁。本集团决心为
其客户交付及提供优质可靠的服务，并充分
意识到肩负环境责任的重要性。本集团已准
备就绪，尽可能至少每五年提高一次目标，
以加强环保措施。
Relevant part of the value chain
价值链相关部分
Relevant measures
相关措施
To enhance busines continuity:
提高业务连续性：
– Establish a typhon response protocol and Emergency Response Team and
enhance internal comunication to ensure smoth execution of contingency
plans.
制定台风应对方案及成立应急小组，并加强内部沟通以确保顺利执行应急计划。
– Enable rapid construction of temporary masts that can shorten the restoration of
power suply through the employment of emergency restoration system.
透过使用紧急恢复系统，快速搭建临时桅杆，从而缩短供电恢复时间。
– Enhance the comunication capacity of customer services especialy post-
incident customer comunication.
提升客户服务的沟通能力，特别是事故发生后的客户沟通。
Investing in transition enablers
During the course of transforming into a low-carbon busines,
the Group is reviewing on methods such as, replacing old fosil
fuels vehicles with electric vehicles (“EV”), adopting renewable
energy sources (i.e.: Photovoltaic on roftop of sites) into its
busines operations or purchasing more QPME or quiet plants,
to fulfil its busines neds and goals in the future.
Our path to 2050
The Group is prepared to adres the threats climate change
poses both to its busines and to the comunities that it serves.
The Group is determined to deliver and provide quality and
reliable services for its customers and the Group is fuly aware
of the importance of environmental responsibility. The Group is
ready to raise the targets, wherever posible, to strengthen the
environmental protection measures at least every five years.
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环境、社会及管治报告
社会层面
雇佣及劳工常规
雇佣
本集团视员工为我们成功至关重要的要素。
员工为我们执行使命的驱动力，对我们所取
得的成就发挥著至关重要的作用。随著业务
发展，本集团须建立可持续的人力资本，吸
纳及挽留人才。本集团严格遵守雇佣条例、
雇员补偿条例、最低工资条例、建造业工人
注册条例、歧视相关法例及强制性公积金计
划（「强积金计划」）条例。于报告期间，据董
事所深知，本集团在此方面并无发现任何重
大违规个案。本集团已制定人力资源管理政
策及手册（「雇员管理手册」），其中载列薪
酬、解雇、招聘、晋升、工作时数、休息时
间、多元化、平等机会及反歧视的详情。
薪酬、补偿及解雇
为吸引及挽留人才，本集团为员工提供具竞
争力的薪金待遇，包括基本薪金、绩效奖
金、加班费及其他现金奖励。一般而言，本
集团根据各雇员的教育╱技术资格、职责、
经验、表现及技能厘定其薪金。本集团实施
年度绩效考核制度对员工进行考核。这些考
核结果作为薪金调整、奖金奖励及晋升决策
的基础。
SOCIAL ASPECTS
Employment and Labour Practices
Employment
The Group recognises that employes are crucial to our suces.
They are the driving force behind the execution of our mision
and play a vital role in our achievements. As the busines
grows, the Group must establish sustainable human capital
to atract and retain talents. The Group strictly abides by the
Employment Ordinance, Employes’ Compensation Ordinance,
Minimum Wage Ordinance, Construction Workers Registration
Ordinance, Discrimination Legislation Ordinance and Mandatory
Provident Fund Schemes (the “MPF Scheme”) Ordinance.
During the reporting period, to the best of our Directors’
knowledge, the Group was not aware of any significant non-
compliance case in this regard. The Group has established
a human resources management policy and handbok (the
“Employe Management Handbok”), seting out the details
on remuneration, dismisal, recruitment, promotion, working
hours, rest periods, diversity, equal oportunities, and anti-
discrimination.
Remuneration, compensation and dismisal
With a view to atracting and retaining talents, the Group
ofers a competitive remuneration package to employes.
This includes a base salary, performance-based bonuses,
overtime pay, and other cash incentives. In general, the Group
determines employe salaries based on each employe’s
education/technical qualifications, responsibilities, experiences,
performance and skils. The Group has implemented an anual
performance review system to ases employes. The outcomes
of these reviews serve as the basis for decisions regarding salary
adjustments, bonus awards, and promotions.
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环境、社会及管治报告
自愿离职的员工需要向公司提供书面终止通
知。员工亦可选择透过提供付款来代替通
知，从而放弃通知期。本集团会与离职雇员
进行离职面谈，让雇员有机会与本集团讨论
其工作经验。所收到的反馈意见有利于人力
资源系统、工作环境及日后工作定位改进。
倘雇员在受雇方面有任何不当行为，或犯有
欺诈或不诚实行为或习惯性地疏忽职守，本
集团可能会在不事先通知或发出代通知金的
情况下立即解雇有关雇员。
招聘及晋升
本集团相信企业的效率、效能及成功主要取
决于雇员的技能、能力及投入。雇员为企业
最为重要的资产。
本集团的理念乃专注于吸引符合企业使命及
价值观的最合适人选。我们致力缔造一个互
相尊重，并透过多元化政策促进卓越的工作
环境。本集团致力根据人力资源规划及需求
招聘最合适的人才及打造强大的雇员团队。
表现优秀的员工将获考虑调任及晋升以填补
空缺，并为彼等提供机会，从而在本集团中
探索更好的前景。
本集团认为雇员发展与成长极其重要。我们
进行定期表现考核，从（包括但不限于）安
全、工作态度、技术能力及人际交往能力方
面评估雇员的表现。这全面评估框架确保不
同员工的贡献获公平认可，并为其专业发展
提供针对性支援，加强了我们创造共融、用
人唯才文化的承诺，并重视多元化及推动可
持续人力资本发展。
For employes who voluntarily resign, a writen notice of
termination is required to be provided to the organisation.
Alternatively, the employe may opt to forgo the notice period
by providing payment in lieu of such notice. An exit interview
is conducted with the resigned employe to provide an
oportunity for the employe to discus the working experience
with the Group. The fedback received is beneficial to the
human resources system, working environment and future
positioning of jobs.
An employe may be sumarily dismised by the Group without
advance notice or payment in lieu if the employe in relation to
his/her employment has any misconduct or is guilty of fraud or
dishonesty or habitualy neglects his/her duties.
Recruitment and promotion
The Group believes that eficiency, efectivenes and suces
of the organisation depends primarily on the skils, abilities
and comitment of the employes who constitute the most
important aset of the organisation.
The Group’s philosophy centers on atracting the most qualified
candidates who align with our mision and values. We strive to
cultivate an environment that respects and drives excelence
through diversity. In line with our human resources planing and
neds, the Group aims to recruit the most suitable talents while
maintaining a robust employe pol. High-performing staf
wil be considered for internal transfers and promotions to fil
vacancies, providing them with oportunities to explore beter
carer prospects within the Group.
The Group recognizes the critical importance of employe
development and growth. Regular performance apraisals
are conducted to evaluate employes’ performance in areas
including, but not limited to, safety, work atitude, technical
skils, and interpersonal skils. This comprehensive asesment
framework ensures fair recognition of contributions and enables
targeted suport for profesional advancement, reinforcing
our comitment to fostering an inclusive, merit-based culture
that values diversity and drives sustainable human capital
development.
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环境、社会及管治报告
工作时数及休息时间
本集团致力确保雇员享有合理的工作时数及
充足的休息时间。所有雇员均有权享有香港
特别行政区政府宪报每年公布的公众或法定
假期。除该等假期外，雇员有权享有（但不
限于）年假、病假、补假、产假、侍产假、
婚假及恩恤假。
多元化、平等机会及反歧视
本集团深知及深信董事会成员及雇员团队多
元化对提升其表现质素及有效性裨益良多。
本集团已制定董事会成员多元化政策，以广
泛的范畴定义董事会成员多元化，包括但不
限于性别、年龄、文化及教育背景、种族、
专业经验及资格、技能、知识及服务年期，
而多元化亦为招募实践中所体现的价值。
本集团乃平等机会雇主，致力在所有人力资
源事宜及整个雇佣期间内提供平等机会，包
括但不限于招聘、培训、晋升、调职、补
偿、福利提供、解雇，而不论年龄、性别、
身体或精神状态、婚姻状况、家庭状况、
怀孕、种族、肤色、国籍或种族、宗教或性
取向。我们亦根据雇员贡献、表现及技能水
平嘉许并奖励雇员。本集团为所有雇员提供
具竞争力的薪金待遇及培训机会，并客观地
关注雇员的工作要求、个人能力以及工作表
现。于报告期间，据董事所深知，本集团并
无发现任何重大歧视个案。
Working hours and rest periods
The Group is comited to ensuring reasonable working hours
and adequate rest periods for its employes. Al employes
are entitled to public or statutory holidays as anounced in
The Government of Hong Kong Special Administrative Region
Gazete each year. In adition to those holidays, employes
are entitled to, but not limited to, anual leave, sick leave,
compensation leave, maternity leave, paternity leave, mariage
leave, and compasionate leave.
Diversity, equal oportunity and anti-discrimination
The Group recognises and embraces the value of having a
diverse board and workforce, as this enhances the quality and
efectivenes of our performance. Board Diversity Policy is
established, which defines board diversity in terms of a wide
range of aspects, including but not limited to gender, age,
cultural and educational background, ethnicity, profesional
experience and qualifications, skils, knowledge, and length
of service, and diversity is also the value incorporated in our
recruitment practices.
The Group is an equal oportunity employer, comited
to providing equal oportunities in al human resources
maters and throughout the course of employment including
but not limited to recruitment, training, promotion, transfer,
compensation, benefits provision, termination, regardles of
age, gender, physical or mental state, marital status, family
status, pregnancy, race, colour, nationality or ethnic origin,
religion, or sexual orientation. Employes are recognised and
rewarded based on their contribution, performance, and skil
level. The Group provides a competitive remuneration package
and training oportunities to al employes, with an objective
focus on their job requirements, personal capabilities, and
work performance. During the reporting period, to the best
of our Directors’ knowledge, the Group was not aware of any
significant cases of discrimination.
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环境、社会及管治报告
诚如雇员管理手册所规定，本集团政策坚决
杜绝任何方式的性骚扰。如有雇员认为彼曾
经或正在受到性骚扰，我们鼓励其向相关监
管人员或部门主管报告性骚扰事件，并寻求
建议及指引。该员工亦可以进一步向人力资
源及行政部门提出投诉，有关部门将根据指
引处理性骚扰投诉，开展彻底及保密的调
查。
本集团将对任何违反政策和法规的个人采取
适当的纪律措施。最严重的情况下，这可能
会导致雇佣合约终止。于报告期间，据董事
所深知，本集团并无发现任何重大性骚扰个
案。
雇员待遇及福利
根据香港适用的法律及法规，本集团向雇
员提供多项待遇及福利。本集团为香港雇
员参加强积金计划条例项下的定额供款计
划。本集团及雇员根据雇员基本薪金的百分
比向强积金计划作出供款。本集团的雇主供
款在向强积金计划作出供款时悉数归属予雇
员。本集团并为雇员提供医疗保险、雇员赔
偿保险、结婚礼物、产假券、慰问金及报销
费等。倘雇员职责上须定期作紧急回电，或
因其他工作相关因素须日常使用手机以增加
履行职责的能力，则彼等合资格获取手机补
贴。另一方面，本集团亦会为雇员组织其他
福利活动及福利，例如生日会、中秋及圣诞
派对，以及向雇员派发月饼券。
The Group has a strict policy that prohibits any form of sexual
harasment as stipulated in the Employe Management
Handbok. Employe, who believes that he/she has ben or is
being sexualy harased, is encouraged to report the incident
of sexual harasment, as wel as sek advice and guidance
to the relevant supervisors or department heads. He/she can
further lodge his/her complaint to the Human Resources &
Administration Department who wil investigate thoroughly and
confidentialy in acordance with the guidelines in handling
sexual harasment complaints.
The Group wil take apropriate disciplinary measures against
any individual who violates the policies and regulations. In the
most serious cases, this may result in the termination of the
employment contract. During the reporting period, to the best
of our Directors’ knowledge, the Group was not aware of any
significant sexual harasment cases.
Employe benefits and welfare
In acordance with the aplicable laws and regulations in
Hong Kong, the Group ofers many benefits and welfare to the
employes. The Group participates in the defined contribution
scheme under the MPF Scheme Ordinance which is available
to its employes in Hong Kong. Contributions to the MPF
Scheme by the Group and employes are made based on a
percentage of employes’ basic salaries. The Group’s employer
contributions vest fuly with the employes when contributed to
the MPF Scheme. The Group also provides medical insurance,
employes’ compensation insurance, mariage gift, maternity
coupon, condolence money, and reimbursement to employes.
Mobile phone reimbursement is also eligible for employes
whose job duties regularly require emergency cal back, or
other job-related factors that require the employe to routinely
utilise mobile phone to enhance their ability to perform their
job duties. On the other hand, the Group has organised other
welfare activities and aranged benefits for our employes such
as birthday, Mid-Autumn Festival and Christmas parties as wel
as distribution of moncake coupons to employes.
119伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
于2025年3月31日，本集团雇用178名雇
员。所有雇员均位于香港。有关于报告期间
职工及雇员流失率的详情如下：
As at 31 March 2025, the Group employed 178 employes.
Al employes are located in Hong Kong. The details of the
workforce and employe turnover rate during the reporting
period are as folows:
Workforce
职工
2024/20252023/2024
As at 31 March于3月31日2024╱2025年2023╱2024年
By Gender按性别
Male男性135148
Female女性4364
By Age Group按年龄组别
Below 3030岁以下2536
30-5030至50岁9197
51 or above51岁以上6279
By Employment Type按雇佣类别
Ful Time全职177210
Part Time兼职12
By Geographical Region按地区
Hong Kong香港178212
Total合计178212
Turnover Rate
流失率
2024/20252023/2024
As at 31 March于3月31日2024╱2025年2023╱2024年
By Gender按性别
Male男性41.8%40.1%
Female女性54.3%36.6%
By Age Group按年龄组别
Below 3030岁以下45.7%44.6%
30-5030至50岁40.1%37.4%
51 or above51岁以上51.6%38.3%
By Geographical Region按地区
Hong Kong香港45.4%39.1%
Overal总计45.4%39.1%
includes the employes of the Group only. Workers of the subcontractors are not
included.
Turnover rate = Number of employes who left the Group during the reporting period/
(Number of employes who left the Group during the reporting period + Number
of employes as at the end of the reporting period). The Group had a total of 148
employe turnover (2023/2024: 136 employe turnover) during the reporting period.
其仅包括本集团雇员，不包括分包商的工人。
流失率=于报告期间离开本集团的雇员人数╱（于报
告期间离开本集团的雇员人数+于报告期末的雇员人
数）。于报告期间，本集团雇员流失人数合共为148人
（2023╱2024年：136名雇员流失）。
120WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
健康与安全
鉴于建造业的高危性质，确保工作场所安
全和事故预防措施仍为本集团优先考虑的
事项。本集团明白不仅有责任保护雇员，
亦要保障分包商、到访地盘者以及周遭的社
区，故已采纳健康与安全政策声明（「政策声
明」）。此声明强调我们须于所有项目执行阶
段创造健康与安全工作环境的承诺。
本集团附属公司已根据ISO 45001:2018（职
业健康及安全管理系统）认证的规定采纳职
业健康及安全管理系统，并设立多项政策及
程序确保工作场所的雇员健康与安全。为促
进积极的安全文化，本集团鼓励各层级雇员
举报不安全的情况或做法，而不必担心遭到
报复。
本集团严格遵守香港有关提供安全工作环境
及保护雇员远离职业伤害的适用法例及规
例，包括但不限于职业安全及健康条例、工
厂及工业经营条例、建筑地盘（安全）规例
以及占用人法律责任条例。于报告期间，据
董事所深知，本集团有一宗违反公众卫生及
市政条例的个案，须支付罚款合共12,000港
元。本集团已就此个案进行调查，并已实施
相关的纠正措施计划（「纠正措施计划」），避
免日后再次出现类似情况。本集团致力持续
改善其安全措施和政策，为所有雇员培养一
个安全的工作环境。
Health and Safety
Given the high-risk nature of the construction industry, ensuring
workplace safety and preventing acidents remain a top priority
for the Group. Recognizing the responsibility to protect not
only our employes but also subcontractors, site visitors,
and the surounding comunity, the Group has adopted a
comprehensive Health and Safety Policy Statement (“Policy
Statement”). This statement underscores our comitment to
creating a safe and healthy working environment throughout al
stages of project execution.
The Group’s subsidiary has adopted an ocupational health and
safety management system acording to the requirements of
ISO 45001:2018 (Ocupational Health and Safety Management
System) acreditation and has in place various policies and
procedures to ensure the health and safety of our employes in
the workplace. To foster a proactive safety culture, the Group
encourages employes at al levels to report unsafe conditions
or practices without fear of reprisal.
The Group strictly adheres to the aplicable laws and
regulations in Hong Kong pertaining to providing a safe working
environment and protecting employes from ocupational
hazards, including but not limited to Ocupational Safety
and Health Ordinance, Factories and Industrial Undertakings
Ordinance, Construction Sites (Safety) Regulations, Ocupiers
Liability Ordinance. During the reporting period, to the best
of our Director’s knowledge, the Group had one case of
non-compliance with Public Health and Municipal Services
Ordinance, resulting in a total of HK$12,000 fine. Investigations
into this case were conducted, and relevant corective action
plans (“CAPs”) were implemented to prevent similar incidents
from recuring in the future. The Group is dedicated to
continuously improving its safety measures and policies to
cultivate a safe working environment for al employes.
121伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
安全组织
为确保职业健康及安全治理框架稳妥有效，
本集团已成立两级安全管理架构，由企业安
全管理委员会及工地安全委员会组成，并清
楚列明其各自的职责及授权。
企业安全管理委员会按企业层面运作，并负
责以下事项：
- 、检讨及更新本集团的健康及安全
政策，以符合监管规定及行业标准；
• 监察安全管理系统于所有项目的实施情
况及成效；
- 、事故数据及审核结
果，以识别趋势及改善范围；
- ，并
分配所需资源以作持续改善；
- :2018规定的合规情况，
并协调外部认识审核；及
- ，高级管理层
积极参与推动健康及安全的领导。
另一方面，工地安全委员会按项目层面运
作，并于管理日常地盘安全事宜方面担当重
要角色。其核心职责包括：
• 识别针对地盘的安全风险及建议适当的
预防及控制措施；
- 、工人与分包商就安
全事宜公开对话；
- 、实施及监察地盘安全安排及
应变计划；
Safety organisation
To ensure a robust and efective ocupational health and safety
governance framework, the Group has established a two-tier
safety management structure comprising the Company Safety
Management Comite and the Site Safety Comite, each
with clearly defined responsibilities and mandates.
The Company Safety Management Comite operates at the
corporate level and is responsible for:
- , reviewing, and updating the Group’s Health
and Safety Policy in line with regulatory requirements and
industry standards;
• Monitoring the implementation and efectivenes of the
Safety Management System acros al projects;
- , acident
statistics, and audit results to identify trends and areas for
improvement;
• Seting Group-wide safety objectives and targets and
alocating necesary resources for continuous enhancement;
- :2018 requirements
and cordinating external certification audits; and
- , where senior
management actively participates in driving health and
safety leadership.
On the other hand, the Site Safety Comite operates at the
project level and plays a key role in managing day-to-day on-
site safety isues. Its core responsibilities include:
• Identifying site-specific safety risks and recomending
apropriate preventive and control measures;
- ,
workers, and subcontractors on safety maters;
- , implementation, and
monitoring of on-site safety arangements and emergency
response plans;
122WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
- ，以
确保遵循安全程序及纠正不安全情况；
及
- ，并确保即
时采取纠正措施。
本集团致力建立共同分担责任的文化，由策
略性策划至地盘执行工序，将安全意识融入
营运每一层面。这项结构性方针确保积极管
理安全风险、增强雇员参与度，并令健康及
安全表现得以持续改善。
健康与安全措施以及执行
除遵守香港法律及法规外，本集团亦在每个
项目开始时及在整个实施过程中执行全面的
安全计划，以确保工作环境安全及健康。安
全主任或建筑团队亦会进行工作危害分析，
根据工程的所有职业健康与安全方面评估风
险。安全主任、安全主管及地盘管理人员会
定期进行地盘实地视察，确保工人已采取一
切必要的安全防范措施。在项目地盘实施的
若干主要措施如下：
• 所有新入职雇员须于开始地盘工作后的
两天内参加安全主任主持的地盘安全入
职培训；
• 所有雇员须穿戴或使用合适的安全设备
或衣物，并使用适当的安全装置；及
• 预期所有雇员均熟知项目安全计划订
明的相关规定以及任何其他具体安全指
引。
• Conducting monthly safety inspections and joint site
walkthroughs to ensure adherence to safety procedures
and rectifying unsafe conditions; and
• Reporting unsafe behaviors or near-mis incidents and
ensuring prompt corective actions.
The Group is comited to building a culture of shared
responsibility, where safety is embeded into every level of
operations from strategic planing to on-site execution. This
structured aproach ensures that safety risks are proactively
managed, employe engagement is enhanced, and continual
improvement in health and safety performance is achieved.
Health and safety measures and implementation
In adition to adhering to the laws and regulations in Hong
Kong, the Group enforces a comprehensive safety plan at the
start and throughout the implementation of each project. This is
to ensure a safe and healthy working environment. Job hazard
analysis is also conducted by a safety oficer or construction
team, whereby risk is asesed based on al of the ocupational
health and safety aspects of the work. The safety oficers, safety
supervisors, and site management personel conduct regular
site visits to ensure the workers have taken al necesary safety
precautionary measures. Some key measures are implemented
at the project sites as folows:
• Al new employes are required to atend site safety
induction training conducted by safety oficers within two
days after their comencement of work on-site;
• Al employes are required to wear or use apropriate
safety equipment or clothing and use the apropriate
safety devices; and
• Al employes are expected to familiarise with the relevant
requirements outlined in the project safety plan, as wel as
any other specific safety guidelines.
123伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
本集团非常重视安全驾驶常规。本集团提醒
为工作而使用本集团提供的车辆或自有车辆
的员工注意驾驶安全，并严格遵守香港特区
政府的所有交通法律。负责驾驶本集团车辆
的员工获提供《安全驾驶声明》。
与此同时，本集团已制定《地盘标准布置及
安全措施内部规则》，供工人于作业时遵守
及遵循，以减少事故及职业危害的发生。为
提高在工作场所的安全意识，本集团已制定
《安全罚则》管理制度，以识别及跟进任何不
遵守职业安全规例行为，从而进一步降低发
生事故及死亡的概率。
监督制度
有关健康与安全的最新资料及程序于董事、
安全主任及地盘主管定期举行的会议上发
放。倘发生事故或几乎发生事故，我们会根
据已确立好的应急准备及响应程序迅速采取
纠正措施。我们将进行跟进调查，审查安全
系统，以找出个案发生的根本原因，防止类
似个案再次发生。除日常安全检查外，高级
管理层会定期于所有项目地盘进行安全巡查
及安全审计，以检验安全控制措施是否充分
及有效。
The Group places great importance on safety driving practices.
Staf who use the vehicle provided by the Group or their own
vehicles for work purposes is asked to pay atention to driving
safety and strict compliance with al trafic laws of the HKSAR
Government. A “Declaration of Safety Driving” is provided to
the staf who drive the Group vehicles.
Meanwhile, the Group has established Standard Construction
Site Arangement and Safety Measures In-House rules for
workers to comply with and folow at work to mitigate the
ocurence of acidents and ocupational hazards. To increase
awarenes of safety at workplace, a Safety Penalty Schedule,
which was a management system to identify and folow-up on
any non-compliance with Ocupational Safety regulations that
were established to lower the posibilities of acidents and
fatalities further.
Monitoring system
The most up-to-date information and procedures related to
health and safety are diseminated during regular metings held
for directors, safety oficers, and site supervisors. In the event of
the ocurence of incidents and near mises, swift rectifications
wil be made by folowing the emergency preparednes and
response procedure which have already ben wel-established.
Folow-up investigations wil be caried out to review the
safety system to find out the rot causes of the case(s) and
prevent reocurence of similar cases. Apart from routine safety
inspections, regular safety walks by senior management and
safety audits are conducted at al project sites to verify the
suficiency and efectivenes of safety control measures.
124WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
安全表现
于报告期间，本集团实现零死亡个案。本
集团及其分包商于2024╱2025年的每千
名雇员或工人事故率分别为6.3及9.4，远低
于香港建造业的平均每千名工人27.6
。于
2024╱2025年因工伤损失总日数为120天
（2023╱2024年：510天）。我们将继续致
力提高持份者的安全意识，确保我们从该等
事件中吸取教训，以改善我们的安全表现。
本集团将持续审视现有职业健康与安全管理
制度，并提高雇员及分包商的安全意识。
事故率乃摘录自劳工处职业安全及健康部发表的职业安
全及健康统计数字简报第24期（2024年8月）。
每1,000名雇员或工人的事故率=（须报告事故宗数╱每日
平均雇员或工人数）x1,000
损失工时工伤事故频率=（须报告事故数量╱全体雇员或
工人于报告期间的总工时）x100,000
每1,000名雇员或工人的死亡率=（死亡人数╱每日平均雇
员或工人数）x1,000
Safety performance
During the reporting period, the Group achieved zero fatalities.
The acident rate per 1,000 employes or workers for the
Group and our subcontractors in 2024/2025 are 6.3 and 9.4
respectively, which are much lower than the Hong Kong
construction industry’s average of 27.6
per 1,000 workers. The
total number of lost days due to injuries is 120 days (2023/2024:
510 days) in 2024/2025. We wil continue our eforts to raise
safety awarenes amongst our stakeholders and to ensure that
we learn from these events to improve our safety performance.
Safety Performance安全表现2024/20252023/20242022/2023
2024╱2025年2023╱2024年2022╱2023年
Number of Reportable Acidents须报告事故数量
– The Group－本集团420
– Subcontractors－分包商647
Acident Rate per 1,000 employes
or workers
每1,000名雇员或工人的事故率
– The Group－本集团6.33.30
– Subcontractors－分包商9.46.59.6
Lost Time Injury Frequency Rates
(LTIFR)
损失工时工伤事故频率（「损失工
时工伤事故频率」）
– The Group－本集团0.20.10.0
– Subcontractors－分包商0.30.20.3
Number of Work-related Fatalities因工作关系而死亡的人数
– The Group－本集团000
– Subcontractors－分包商000
Fatality Rate per 1,000 employes or
workers
每1,000名雇员或工人的死亡率
– The Group－本集团0.00.00.0
– Subcontractors－分包商0.00.00.0
The Group wil continue to review the existing ocupational
health and safety management system and elevate the safety
awarenes of the employes and subcontractors.
The acident rate is extracted from Isue No.24 (August 2024), Ocupational Safety and
Health Statistic Buletin, Ocupational Safety and Health Branch, Labour Department
Acident rate per 1,000 employes or workers = (Number of reportable acidents/Daily
average employes or workers) × 1,000
LTIFR = (Number of reportable acidents/Total hours worked by al employes or
workers during the reporting period) × 100,000
Fatality rate per 1,000 employes or workers = (Number of fatalities/Daily average
employes or workers) × 1,000
125伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
发展及培训
本集团所制定的培训及发展计划旨在教育雇
员及提升彼等的生产力。为符合本集团培训
及发展政策，本集团为全体雇员提供平等机
会，帮助彼等发展知识、技能及能力，此
乃透过包括提供辅导、训练、在职培训、
课程、会议及研讨会等一系列多种教学渠道
达成。该等计划让雇员可获得新技能或更新
现有能力，确保彼等保持对本集团营运的熟
悉，并对其作出有效贡献。本集团亦鼓励雇
员参与培训计划及研讨会，实现自我发展。
透过提供长期的学习机会，本集团可增强雇
员参与及提高出席率，从而推动长远盈利能
力增长。因此，本集团将扩展培训层面以适
应行业发展或因应新技能及知识的更新，以
满足内部及市场需求。
本集团向其雇员提供多种类型的培训机会。
除了提供内部培训计划，本集团亦赞助雇员
参加被视为对其工作职能有益的外部培训课
程及持续进修计划。此全面雇员发展方针旨
在让职工获得所需知识、技能及资格，以有
效履行彼等的职责，并为本集团整体成功作
出贡献。于报告期间，我们向雇员提供一系
列培训课程。为提升雇员及工人的安全意
识，我们已提供涵盖多个主题的地盘安全培
训（例如应对化学品泄漏、挖掘工程安全、
电力安全、消防安全、竹棚安全、吊运作业
安全、预防中暑、使用个人防护设备等）。
Development and Training
The Group’s training and development programs are designed
to educate employes and enhance their productivity. In line
with the Group’s training and development policy, al staf are
provided with equal oportunities to develop their knowledge,
skils, and abilities. This is achieved through a diverse range
of learning chanels, including mentoring, coaching, on the-
job training, courses, conferences, and seminars. These
programs alow employes to acquire new skils or update
their existing capabilities, ensuring they remain proficient and
contribute efectively to the Group’s operations. Employes
are also encouraged to take up training programes and
seminars for self-development. By providing perpetual learning
oportunities, the Group can enhance employe engagement
and increase atendance rates, leading to long term profitability
growth. Therefore, the Group wil expand our training aspect to
align with the development of the industry or in response to the
update of new skils and knowledge to met the internal and
market demand.
The Group ofers a range of training oportunities for its
employes. In adition to providing in-house training programs,
the Group also sponsors employes to atend external training
courses and further educational programs that are demed
beneficial for their job roles. This comprehensive aproach
to employe development aims to equip the workforce with
the necesary knowledge, skils, and qualifications to perform
their duties efectively and contribute to the overal suces of
the Group. During the reporting period, we provided a series
of training sesions to our employes. To raise the safety
awarenes of our employes and workers, we provided site
safety training covering various topics (such as chemical spil
response, excavation work safety, electrical safety, fire safety,
bambo scafolding safety, lifting operations safety, heatstroke
prevention, use of personal protective equipment, etc.).
126WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
为充实雇员的工作知识，我们已提供多个
主题的培训（例如与合约管理有关的介绍培
训、法律变化、挖掘和侧向支撑预载测试、
建筑信息模拟相关培训、项目保险介绍、劳
资关系主任认证）。有关前述的工作危害分
析，本集团向须进行风险评估报告中识别
的高风险工作之工人及监管人员提供培训课
程。此外，环保主任将为地盘员工（尤其是
新入职雇员）举行环境培训（如入职培训课程
及工地座谈），内容聚焦于地盘主要环境问
题，包括多项污染缓解措施。
未来领袖(FL)俱乐部
除了培训及发展计划，本集团亦已设立未来
领袖(FL)俱乐部。此措施专注支持雇员参与
及内部联谊，同时亦为年青雇员提供发展新
知识及技能的宝贵机会。透过创建这个专属
平台，本集团展现了其从组织内培养下一代
领袖的承诺，确保有稳定的替补人才及促进
其职工的成长及进步。所有雇员可自愿加入
FL俱乐部并参与多项活动，包括联谊活动、
电影会及组织晚宴。经常举办的活动亦包括
分享会，可供参与者分享经验、知识及就特
定话题发表意见。该等活动有助本集团新成
员与其他同事建立联系，并可接触到他人的
经验及技能。
To enrich the working knowledge of our employes, we
provided training on various topics (such as introduction
training relating to contract management, changes in laws,
Excavation and Lateral Suport preloading test, BIM related
training, Project insurance introduction, Certification for
Labour Relation Oficer). Relating to the job hazard analysis as
mentioned before, training courses are provided to workers and
supervisors who are required to do the high-risk task identified
in the risk asesment report. Furthermore, the Environmental
Oficer wil conduct environmental training, such as induction
training sesions and tolbox talks, for site staf especialy new
employes, which focuses on major environmental isues on site
including a variety of polution mitigation measures.
Future Leader (FL) Club
Alongside the training and development programs, the Group
has established a Future Leader (FL) Club. This initiative
focuses on suporting employe engagement and internal
networking, while also providing younger employes with
valuable oportunities to develop new knowledge and skils. By
creating this dedicated platform, the Group demonstrates its
comitment to nurturing the next generation of leaders from
within the organization, ensuring a steady pipeline of talent
and facilitating the growth and advancement of its workforce.
Al employes can join the FL Club on a voluntary basis and
participate in various activities, including networking events,
movie sesions, and organised diners. Events also frequently
include sharing sesions to alow participants to share their
experience, knowledge and reflections on particular topics. Such
activities help new members of the Group make conections
with other coleagues while also gaining exposure to others’
experiences and skils.
127伟工控股有限公司 年报2024/2025
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环境、社会及管治报告
于报告期间，本集团雇员总人数的71%（127
名雇员）曾接受培训，而彼等接受培训的时
数为1,253个小时（2023╱2024年：580个
小时）。有关详情如下：
During the reporting period, the Group had 71% (127
employes) of the total number of employes trained, and they
received 1,253 hours of training (2023/2024: 580 hours). The
details are as folows:
2024/20252023/2024
Percentage of employes trained
受训雇员百分比
2024╱2025年2023╱2024年
By Gender
按性别
Male男性76%88%
Female女性24%12%
By Employment Category按雇佣类别
Senior Management高级管理层4%8%
Midle Management/Non-management
Profesionals
中级管理层╱非管理专业人员
15%18%
General/Frontline Staf一般╱前线人员81%74%
Overal总计71%50%
2024/20252023/2024
Average Training Hours
平均培训时数
2024╱2025年2023╱2024年
By Gender
按性别
Male男性7.63.6
Female女性5.30.7
By Employment Category按雇佣类别
Senior Management高级管理层1.24.4
Midle Management/Non-management
Profesionals
中级管理层╱非管理专业人员
9.72.4
General/Frontline Staf一般╱前线人员7.02.7
Overal总计7.02.7
Percentage of employes trained = (Total number of employes trained during the
reporting period/Total number of employes at the end of the reporting period) ×
100%
Percentage of employes trained in relevant categories = (Number of employes
trained in the specified category during the reporting period/Number of employes
who tok part in training during the reporting period) × 100%
Average training hours = Total training hours during the reporting period/Total number
of employes at the end of the reporting period.
Average training hours for employes in relevant categories = Total number of training
hours for employes in the specified category/Number of employes in the specified
category at the end of the reporting period.
受训雇员百分比=（于报告期间的受训雇员总人数╱于报
告期末的雇员总人数）×100%
相关类别受训雇员人数百分比=（于报告期间的特定类别
受训雇员人数╱于报告期参与培训的雇员人数）×100%
平均培训时数=于报告期间的总培训时数╱于报告期末的
雇员总人数。
相关类别雇员平均培训时数=特定类别雇员的总培训时
数╱于报告期末特定类别的雇员人数。
128WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
劳工准则
本集团致力于其业务常规中秉持尊重国际人
权标准。我们积极维持我们的营运免于任何
侵犯人权的行为，包括童工、强制劳工及非
法劳工。透过采纳尊重人权的政策与程序，
本集团于业务中展现其道德方针，确保所有
与我们营运相关的个人之尊严及福祉受保障
及重视。我们在营运过程中秉持尊重人权的
承诺。本集团亦致力于经营业务过程中尊重
人权，透过制定全面内部雇佣指引，其防止
童工、非法移民或劳工进入地盘：
• 人力资源和行政负责人员会检视应征者
的香港身份证及╱或其他显示其可在香
港合法受雇的证明文件的正本，并复印
副本；
- ，规定分包商只
可聘用可合法受雇的人士在地盘工作，
并须防止任何未经授权或非法劳工进入
地盘；及
- 、识别、追踪及管理我
们业务营运的人权相关影响。任何童工
或强制劳工一经发现，彼等将被立即解
雇。本集团将严格按照当地劳工法律及
规例处理有关个案。
本集团致力遵守所有适用的雇佣及劳工法
律及法规，包括雇佣条例及入境条例第38A
条。据董事所深知，于报告期间，本集团并
无发现违规任何与童工、强制劳工或聘用非
法入境劳工有关的法律及法规事件。
Labour Standards
The Group is comited to upholding international human
rights standards throughout its busines practices. We strive
to maintain our operations fre from any form of human rights
abuse, including child labour, forced labour, and ilegal labour
practices. By adopting policies and procedures that respect
human rights, the Group demonstrates its ethical aproach to
conducting busines, ensuring that the dignity and wel-being
of al individuals asociated with our operations are protected
and prioritized. Our comitment is to operate with respect for
human rights. The Group also comits to runing the busines
while respecting human rights by establishing a comprehensive
internal guideline of employment which prevents having child
labour, ilegal imigrants or workers from being on-site:
• Human resources and administrative oficers inspect and
take a copy of the original of the Hong Kong identity
card and/or other documentary evidence of the aplicant
showing that he/she is lawfuly employable in Hong Kong;
• The subcontracting agrement includes a clause that
requires subcontractors to only hire individuals who are
legaly permited to work on-site and to prevent any
unauthorized or ilegal workers from entering the work site;
and
- , identifies, tracks, and manages the
human rights impacts of our busines operations on a
regular basis. If any child or forced labour cases have ben
identified, they wil be dismised from work imediately.
The Group wil strictly folow the local labour laws and
regulations to handle such cases.
The Group is comited to complying with al relevant
employment and labour laws and regulations, including the
Employment Ordinance and section 38A of the Imigration
Ordinance. To the best of the Directors’ knowledge, during the
reporting period, the Group was not aware of any instances
of non-compliance with laws and regulations regarding child
labour, forced labour, or the employment of ilegal imigrants.
129伟工控股有限公司 年报2024/2025
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环境、社会及管治报告
营运惯例
供应链管理
本集团深明与供应商的关系对维持削减成
本、优化流程及供应链管理等关键领域的一
致性、稳定性及效率举足轻重。本集团的货
品及服务供应商主要包括：
- ；
• 主要提供混凝土及钢筋的建筑材料供应
商；及
- 。
本集团透过实施严格和有系统的供应商及分
包商管理方针，识别及应对其供应链中的潜
在环境和社会风险。本集团的行为守则规管
雇员在彼等受雇期间的行为。连同其他采购
相关政策及指引，我们致力遵循公平、透明
及具有市场竞争力的采购流程，要求所有雇
员遵守最高的商业诚信标准，并遵守相关法
例及规例。
本集团设有不断变化及定期更新的认可供应
商及分包商名单，作为我们的供应链管理框
架的基础。这项资格预审程序涉及严格的评
估标准，包括但不限于符合环境和社会标
准、安全表现、技术能力、财务稳定性以及
与本集团的行为守则保持一致。卖家必须展
现其已遵循相关法例、法规及国际惯例（例
如劳工权益及道德惯例），确保彼等符合本
集团的可持续发展及风险管理目标。
Operating Practices
Suply Chain Management
The Group recognises the critical importance of its suplier
relationships in maintaining consistency, stability, and eficiency
acros key areas such as cost-cuting, proces optimization, and
suply chain management. The Group’s supliers of gods and
services primarily consist of:
- ;
• Supliers of construction materials mainly provide concrete
and reinforcing stel bars; and
• Machinery and equipment rental service providers.
The Group adopts a rigorous and systematic aproach to
suplier and subcontractor management to identify and
adres potential environmental and social risks within its
suply chain. The Group’s Code of Conduct governs employe
conduct in the course of their employment. Together with
other procurement-related policies and guidelines, we are
comited to fair, transparent, and competitive procurement
proceses that require al employes to uphold the highest
standards of busines integrity and comply with relevant laws
and regulations.
The Group maintains a dynamic and regularly updated list
of aproved supliers and subcontractors, which serves as a
cornerstone of our suply chain management framework. This
pre-qualification proces involves rigorous evaluation criteria,
including but not limited to compliance with environmental
and social standards, safety performance, technical capability,
financial stability, and alignment with the Group’s Code of
Conduct. Vendors are required to demonstrate adherence to
relevant laws, regulations, and international norms (such as
labour rights and ethical practices) to ensure they met the
Group’s sustainability and risk management objectives.
130WECON HOLDINGS LIMITED Anual Report 2024/2025
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环境、社会及管治报告
就我们的项目而言，我们一般只会向该等预
先获审批的卖家采购物料及服务，尽量减少
对未经审核的供应商的接触，并加强品质、
安全和道德合规性的一致性。这项方针不仅
精简采购流程，亦有助积极监察供应链影
响，允许本集团透过持续参与及表现评估，
应付潜在环境或社会风险。此外，在有关供
应商及分包商具有相同业务性质及绩效标准
的前提下，我们将优先考虑选择提供更可持
续的产品及服务的供应商及分包商而非其他
供应商及分包商。
就若干项目而言，我们的客户可保留其权
利，指定若干特定供应商╱分包商完成相关
合约下的若干工程部分。倘客户指定供应
商╱分包商，本集团一般会保留以合理由
反对使用该等指定供应商╱分包商的权利。
本集团将透过至少每年一次定期评估认可供
应商及分包商的表现，判断是否须采取任何
纠正或防范的措施，或是否须将该等认可供
应商及分包商从认可卖家名单中剔除。
有关本集团就环境合规、分包商安全及质素
管控采取之措施的进一步详情，请参阅本报
告「环境层面」、「健康与安全」及「产品责任」
章节。
于报告期间，本集团合共有2,111名
（2023╱2024年：1,896名）供应商及分包商。
For our projects, we typicaly source materials and services
exclusively from these pre-aproved vendors, minimizing
exposure to unveted supliers and reinforcing consistency in
quality, safety, and ethical compliance. This aproach not only
streamlines procurement proceses but also enables proactive
monitoring of suply chain impacts, alowing the Group to
adres potential environmental or social risks through ongoing
engagement and performance reviews. Aditionaly, we wil
take priority to consider selecting supliers and subcontractors
that provide more sustainable products and services over other
supliers and subcontractors, given that they share the same
busines nature as wel as the standard of performance.
For certain projects, our customers may retain their rights
to nominate certain specific supliers/subcontractors to
fulfil certain parts of the work under the relevant contracts.
Where our customers nominate a suplier/subcontractor, the
Group generaly retains the right to object to the use of such
nominated supliers/subcontractors with suporting reasons.
The Group regularly evaluates the performance of its aproved
supliers and subcontractors, at least anualy, to determine
if any corective or preventive actions are required, or if they
should be removed from the aproved vendor list.
For further information regarding the Group’s measures in
relation to environmental compliance, safety and quality
control of subcontractors, please refer to the sections headed
‘Environmental Aspects’, ‘Health and Safety’ and ‘Product
Responsibility” in the Report.
2024/20252023/2024
Suplier/Subcontractor供应商╱分包商2024╱2025年2023╱2024年
By Geographical Region按地区
Hong Kong香港2,1051,891
The People’s Republic of China中华人民共和国65
Overal总计2,1111,896
During the reporting period, the Group had a total of 2,111
(2023/2024: 1,896) supliers and subcontractors.
131伟工控股有限公司 年报2024/2025
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环境、社会及管治报告
产品责任
质量及安全乃支撑本集团的砥柱。本集团深
知对其建造及保养工作秉持最高质量标准的
重要性，并紧遵其质量政策，以最高诚信及
效率履行其合约职责，以确保其工作的质
素。本集团旨在达至深入了解客户需求，
并实施清晰管控系统，以不断提高服务竞争
力。本集团增强全体雇员的质量意识，使彼
等了解质量的重要性，同时呼吁合作、参与
及领导，以达成本集团的目标。
品质管理
本集团致力持续增强提供予客户的服务之质
素及安全性，已实施正式的质量管理系统，
其经认证符合ISO 9001:2015（质量管理系
统）规定。我们亦为香港房屋委员会（「香港
房委会」）所有项目制定项目质量计划，当中
订立针对安全、材料质量及技术的三大主要
质量目标，以符合约及香港房委会保养工
作表现评分制度的规定。本集团施行的质量
控制措施如下：
Product Responsibility
Quality and safety are the foundational pilars that the Group
stands upon. The Group fuly recognises the critical importance
of upholding the highest standards of quality in its construction
and maintenance work. Adhering to its quality policy, the
Group is comited to carying out its contractual duties
with utmost integrity and eficiency to ensure the quality of
its work. The Group aims to atain a strong understanding of
customers’ demands and implements a clear control system
to perpetualy heighten the competitivenes of our services.
The Group promotes among al employes the awarenes and
importance of quality and cals for co-operation, participation
and leadership in achieving the Group objectives.
Quality management
Driven by our comitment to continuously enhancing the
quality and safety of services provided to customers, we have
implemented a formal quality management system which is
certified to be in compliance with the requirements of ISO
9001:2015 (Quality Management System). We also implement
a project quality plan for al Projects for Hong Kong Housing
Authorities (“HKHA”) jobs with thre main quality objectives
targeting safety, quality of materials, and workmanship to
met contract requirements, meting requirements of the
MAS system from HKHA. The quality control measures are
implemented as folows:
Phase
阶段
Quality Control Measures
质量控制措施
Tendering Phase
投标阶段
- , identify and ases requirements of
potential clients during tender phase to confirm the Group has the necesary
resources, capacities and procedures in place to fulfil requirements outlines in
the tender documentation.
就所有屋宇建造项目而言，于投标阶段内识别及评估潜在客户的要求，以确保本集团
具备所需资源、能力及程序满足标书文件的规定。
• Identify resources with the apropriate competencies and qualifications to form
the project team in a timely maner, alowing for adequate project preparation
and alignment with client requirements.
识别具备适当能力及资格的资源，以及时成立项目团队，容许项目准备充足以符合客
户要求。
132WECON HOLDINGS LIMITED Anual Report 2024/2025
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环境、社会及管治报告
Phase
阶段
Quality Control Measures
质量控制措施
Project Planing Phase
项目规划阶段
- , put in place required contracts and acquire necesary
trade workers and machinery resources for the works or projects to start in line
with the project timeline.
提早下发物料订单，订立所需合约并取得工程或项目必要的工人及机械资源，以配合
项目时间表动工。
- , publish the contract award notification and hold a
tender handover meting to inform project team members about key project
information and imediate actions, with a particular focus on early procurement
requirements.
确认合约后，刊发合约授予通知，并举行标书交接会议，以知会项目团队成员有关主
要项目资料及即时行动，尤其聚焦于提早采购规定。
• Conduct metings with project team members to discus the relevant
contract and resource isues to ensure the project team is wel-resourced
based on specific project neds and has a god understanding of the project
requirements. Such metings wil also alow us to discus the project scope and
the proposed aproach for the tender.
项目团队成员举行会议，讨论相关合约及资源问题，以确保项目团队已根据特定项目
需求获得充足资源，并充份了解项目规定。该等会议亦将允许讨论项目规模及标书的
建议方针。
• The project manager wil ensure that surveys are conducted in any existing
foundations underground services and adjacent structures to determine their
condition before comencement of works. The project manager wil also
cordinate and overse the preparation of any early submisions such as site
layout plans, method statements, quality plans, inspection and test plans and
temporary works design.
项目经理将确保任何现有地基地下服务及邻近结构在工程开始前已进行测量以厘定其
状况。项目经理亦将协调及监察任何提早提交的方案（如地盘布置图、施工方案、质
量计划、检验及测试计划以及临时工程标书）之编制。
- /or schedules to suport
comunication with aproved supliers and subcontractors for required
materials, trade workers and machinery.
准备详细文件，例如计划及╱或时间表，以便就所需物料、工人及机器联系认可供应
商及分包商。
• Review requisitions and quotations submited by supliers and subcontractors to
ensure proper control before and upon delivery of such materials, services and
machinery to the project sites.
审阅供应商及分包商提交的申请及报价，以确保该等物料、服务及机器于送抵项目地
盘前及送抵时作妥善监控。
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环境、社会及管治报告
Phase
阶段
Quality Control Measures
质量控制措施
Project Implementation Phase
项目实施阶段
- /subcontractors to review the
works progres, resources arangements, project health, safety and security, etc.
与供应商╱分包商举行定期地盘审视会议，以审视工程进度、资源安排、项目健康、
安全及保安等。
- , evaluate and control any risks related to job hazards or potential
hazards. Ensure relevant measures are in place to reduce such risks to aceptable
levels.
识别、评估并监控任何有关工作危害或潜在危害的风险。确保已落实相关措施，以降
低该等风险至可接受的水平。
Completion Phase
完工阶段
- , health, environmental and
quality (“SHEQ”) to ensure that the completed works conform to agred client
requirements, and that the site performance conforms to the Group SHEQ
policy, legal and other requirements.
进行定期工程及安全、健康、环境及质量检验（「安全、健康、环境及质量」），以确保
已完成工程已遵照一致同意的客户规定，及地盘表现已遵照本集团安全、健康、环境
及质量政策、法律及其他规定。
• Any aspects that are found to be non-compliant or defective wil be resolved as
son as posible, or otherwise wil be physicaly identified by markings, tags or
notices or, where practical, segregated to prevent any unintended use.
任何被发现为不合规或有缺陷的方面将尽早解决，否则将透过标记、标签或通知或
（当可行时）分离以兹识别，以防止任何无意中使用。
134WECON HOLDINGS LIMITED Anual Report 2024/2025
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环境、社会及管治报告
投诉处理
本集团已制定多项客户投诉及反馈处理程
序，以完善投诉处理工作的效率及质量保
证。据董事所深知，于报告期间，本集团并
无收到客户的任何正式投诉。
健康与安全、退货、知识产权保护、广告及
标签
工人及项目周围的公众之健康与安全对本集
团而言至关重要。因此，本集团致力制定并
已实施严格及详尽的内部政策及程序，以确
保所有相关持份者的健康与安全获最高标准
的保障。有关进一步资料，请参阅本报告
「健康与安全」一节。另一方面，本集团业务
不涉及任何研发、产品生产、包装及标签活
动。此外，本集团并无过份倚赖市场推广或
广告，且全面尊重知识产权。作为业内知名
品牌，本集团已在香港注册我们主要品牌名
称「伟工」的商标。此外，本集团拥有一个对
业务具有重大意义的域名，即「wecon.com.
hk」，而本集团为其注册拥有人。据董事所
深知，本集团并无发现其涉及任何与客户健
康与安全、退货、知识产权、广告及标签相
关之重大不合规事宜。
Compliant handing
The Group has formulated various customer complaints
and fedback handling procedures so as to enhance the
efectivenes of complaint handling and quality asurances. To
the best of our Directors’ knowledge, the Group did not receive
any oficial complaints from its customers during the reporting
period.
Health and safety, product return, intelectual property
protection, advertising and labeling
The health and safety of workers and the surounding public is
of paramount importance to the Group. As such, the Group has
made substantial eforts to develop and implement stringent,
detailed internal policies and procedures to ensure the highest
standards of health and safety for al relevant stakeholders. For
further information, please refer to the section headed “Health
and Safety” in the Report. On the other hand, the Group’s
busines does not involve any research and development,
product manufacturing, packaging and labeling activities.
Besides, the Group does not rely on marketing or advertising
heavily, and respects intelectual property rights fuly. Being
a wel-known brand in the industry, the Group has registered
for the trademark of our principal brand name “Wecon” in
Hong Kong. In adition, the Group has 1 domain name which
is material to the busines, namely “wecon.com.hk”, for which
the Group is the registered proprietor. To the best of Directors’
knowledge, the Group is not aware of any material non-
compliance relating to customer health and safety, product
return, intelectual property rights, advertising and labeling
involving the Group.
135伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
雇员及客户数据保护及私隐
本集团极其重视雇员及客户资料的保密。在
收集、处理及使用客户、业务伙伴及雇员的
商业或个人数据时，本集团竭力保护各人的
私隐。本集团的雇员管理手册可提供更多有
关处理机密资料的指引。
根据本集团的雇员管理手册，数据保护政策
强制规定全体雇员必须保密与本集团业务及
事务有关的资料及事宜。雇员不得将该等保
密资料披露予任何未经授权的第三方或无权
接触该等资料的其他雇员。该保密义务于有
关雇员终止雇佣关系后仍然有效。此外，任
何雇员于终止与本集团的雇佣关系时，须向
本集团归还手头上所有属于本集团的文件及
资料。
违反该等政策可导致遭受纪律处分，情况严
重者，将被视作严重失职处理。任何个人数
据（包括雇员及客户的个人数据）亦应严谨处
理。
本集团严格遵守有关产品责任的法律及法
规。于报告期间，据董事所深知，本集团在
此方面并无发现任何重大违规个案。
Employe and customer data protection and privacy
Confidentiality of employe and customer information is of
utmost importance to the Group. The Group strives to protect
the privacy of its customers, busines partners and employes
in the colection, procesing and use of their busines or
personal data. The Group’s Employe Management Handbok
can provide more guidance on the handling of confidential
information.
As per the Group’s Employe Management Handbok, the data
protection policy mandates that al employes must maintain
confidentiality in information and maters related to the Group’s
busines and afairs. Employes are prohibited from disclosing
such confidential information to any unauthorized third party or
other employes who do not have aces to such information.
This obligation to maintain confidentiality remains valid after the
cesation of employment of the relevant employes. In adition,
al documents and information belonging to the Group that any
employe poseses should be returned to the Group upon the
end of their employment with the Group.
Non-compliance with such policies may lead to disciplinary
action, and in serious cases wil be treated as gros misconduct.
Any personal data, including employes’ and customers’
personal data, should also be dealt with meticulously.
The Group strictly folows the laws and regulations relating
to product responsibility. During the reporting period, to the
best of Directors’ knowledge, the Group was not aware of any
significant non-compliance case in this regard.
136WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
反贪污
于报告期间，本集团透过更新行为守则，书
面明文规定禁止任何形式的贿赂及贪污行
为，积极加强其制度框架。经更新的政策文
件已派发予全体雇员以作检阅。该政策强调
董事及雇员于香港境内外业务环境严禁索
取、接受或提供任何贿赂，并就收受好处及
申报利益冲突等事项提供详尽规则，进一步
巩固本集团反贪污框架的制度基础。
除行为守则所规定的内部反贿赂及反贪污指
引外，本集团已实施反欺诈政策，该政策就
欺诈风险评估、反欺诈措施、可疑欺诈处理
及欺诈识别等方面提供指引。此外，我们已
建立举报政策，以此作为雇员举报有关企业
道德或个人操守、会计及财务事宜、诚信及
其他不当行为、或真诚投诉后遭到其他员工
的粗暴对待等事宜的沟通渠道。我们欢迎雇
员透过邮寄或电邮传送其关注事项。本集团
亦会保障举报者，尽管彼提出之关注事项可
能最终无法证实，亦不会遭举报或不公平对
待。董事会及审核委员会有责任监督及检讨
政策的执行情况以及就调查投诉作出建议。
同时，本集团亦已针对不同的业务程序实施
适当及高效的内部管控，以防止及甄别不正
当活动。
本集团严格遵守香港有关贿赂、勒索、欺诈
及洗黑钱的所有法律及法规，包括防止贿赂
条例。于报告期间，据董事所深知，本集团
并无涉及任何与贪污、贿赂、勒索、欺诈或
洗黑钱有关之重大违规事件或重大诉讼、检
控、纪律行动或投诉。
Anti-coruption
During the reporting period, the Group actively strengthened
its institutional framework by updating the Code of Conduct,
which explicitly prohibits al forms of bribery and coruption
in writing. The updated policy documents were distributed to
al employes for review. The policy emphasizes that directors
and employes must not solicit, acept, or ofer any bribes in
busines scenarios both within and outside Hong Kong, and
provides detailed regulations on maters such as aceptance
of advantages and declaration of conflicts of interest, further
consolidating the institutional foundation of the Group’s anti-
coruption framework.
Other than the internal anti-bribery and coruption guidelines
as stipulated in the Code of Conduct, the Group has in
place an anti-fraud policy to provide guidelines for fraud risk
evaluation, anti-fraud measures, handling of suspected fraud
and fraud identification. In adition, a whistleblowing policy has
ben established as a comunication chanel for employes
to report concerns relating to ethical busines or personal
conduct, acounting and financial maters, integrity and other
misconduct, or maltreatment by other staf members after
making a genuine complaint. Employes are welcome to send
their concerns via mail or email. The Group also protects the
whistle-blower from being dismised or mistreated, even if his or
her concerns are not justified ultimately. The Board of Directors
and the Audit Comite have the responsibility to monitor
and review the implementation of the policy and to advise on
investigations into complaints. The Group has also implemented
apropriate and efective internal controls at diferent busines
proceses to prevent and detect fraudulent activities.
The Group strictly adheres to al laws and regulations related
to bribery, extortion, fraud, and money laundering in Hong
Kong, including the Prevention of Bribery Ordinance. During
the reporting period, to the best of Directors’ knowledge,
the Group was not involved in any material non-compliance
incidents or material litigation, prosecution, disciplinary actions
or complaints relating to coruption, bribery, extortion, fraud or
money laundering.
137伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
社区
社区投资
本集团一直投身扶贫、教育支援、环保、社
会慈善等范畴的社区投资，并鼓励雇员透过
实际行动回馈社会，例如志愿工作、策略性
捐赠合作以及能力建设举措，尝试为社区创
造正面影响。我们相信，社区贡献对可持续
发展而言至关重要，因其有助建立和谐社
会，我们亦致力与持份者建立互相信任、互
相尊重以及诚信的长期合作关系。本集团为
连续七年获授「商界展关怀标志」感到自豪。
关爱邻里
考虑到我们的建造项目可能会对周围环境造
成尤为不良的潜在影响，我们确保到与项目
地盘附近的当地社区保持良好关系。我们积
极与当地社区进行沟通，以了解并回应彼等
的关注事宜，且使其认同我们的付出。
贡献社会
本集团积极参与各项社会贡献举措，展现其
对社区福祉及可持续发展的承诺。这包括透
过赞助慈善高尔夫球赛、卖旗日及马拉松等
活动，支持地中海贫血儿童基金、东华三院
等慈善组织。本公司亦透过香港建造商会主
办的海岸清洁日参与环保活动，并透过社区
服务活动为护老工作出贡献。
Comunity
Comunity Investment
The Group has ben devoted to the comunity investment
in the areas of poverty aleviation, education suport,
environmental protection, social charity and encourages
employes to repay the society with pragmatic actions such as
voluntering and working through colaboration with strategic
giving as wel as capacity-building initiatives to try and create a
positive impact in the comunity. We believe that comunity
contribution is esential for sustainable development as it helps
to establish a harmonious society and strive to develop long-
term relations with stakeholders based on mutual trust, respect,
and integrity. The Group is proud to have atained the “Caring
Company Logo” for seven consecutive years.
Caring for the neighbourhod
We make sure to build god relations with the local comunity
near our project sites especialy considering the posible
repercusions of our construction projects for the surounding
environments. We are proactive in comunicating with the local
comunity to understand and respond to their concerns, which
has also recognised our eforts.
Contribution to society
The Group has actively engaged in various social contribution
initiatives, demonstrating its comitment to comunity
welfare and sustainability. These include suporting charitable
organizations such as the Children’s Thalasaemia Foundation
and Tung Wah Group of Hospitals through sponsorships for
events like charity golf tournaments, flag days, and marathons.
The Company also participated in environmental conservation
eforts via a shoreline clean-up day organized by the Hong
Kong Construction Asociation and contributed to elderly care
through comunity service activities.
138WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
凭借财政支援及雇员参与，本集团持续于医
疗、社区福祉及环境管理等方面推动正面影
响，并与其环境、社会及管治目标保持一
致，以促进更趋共融及可持续发展的社会。
我们亦鼓励雇员于周末积极参与社区及志愿
工作，进一步改善当地社区福祉及向有需要
人士提供援助。
于报告期间，本集团向慈善机构捐款及支持
116,610港元（2023╱2024年：188,000港元）。
有关详情如下：
By leveraging both financial suport and employe
participation, the Group continues to drive positive impact
acros healthcare, comunity welfare, and environmental
stewardship, aligning with its ESG objectives to foster a more
inclusive and sustainable society. We also encourage employes
to actively participate in comunity and voluntary work on
wekends to further the benefits of local comunities and
render asistance to the nedy.
During the reporting period, the Group donated and suported
HK$116,610 (2023/2024: HK$188,000) for charities. The details
are as folows:
Event
活动
Resource Contributed
Money contribution (HKD)/
Activity hours (hours)/
Participants
贡献资源捐款（港元）╱
活动时数（小时）╱参与者
Sponsorship for Thalasaemia Charity Golf 2025
Organised by Children’s Thalasaemia Foundation
$23,000
赞助地中海贫血慈善高尔夫球赛2025
由地中海贫血儿童基金主办
Donation and Participation for TWGHs Flag Day 2024
Organised by Tung Wah Group of Hospitals
$5,000
6 Participants╱参与者
1 Hour╱小时
捐助及参与东华三院卖旗日2024
由东华三院主办
Standard Chartered Hong Kong Marathon Charity Programe 2025
Organised by Children’s Thalasaemia Foundation
$16,000
10 Participants╱参与者
渣打香港马拉松慈善计划2025
由地中海贫血儿童基金主办
Tung Wah Charity Gala Charity Golf Tournament
Organised by TWGHs Development Fund of Kwong Wah Hospital Redevelopment
$50,000
8 Participants╱参与者
欢乐满东华．高尔夫球慈善大赛
由东华三院广华医院重建发展基金主办
139伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Event
活动
Resource Contributed
Money contribution (HKD)/
Activity hours (hours)/
Participants
贡献资源捐款（港元）╱
活动时数（小时）╱参与者
Tung Wah Charity Gala
Organised by TWGHs MK Cancer Treatment Subsidy Fund
$10,000
欢乐满东华
由东华三院乐仪癌病治疗资助基金主办
Comunity Services for an Elderly House
Organised by Bo Charity Foundation Limited
$12,610
10 Participants╱参与者
2 Hours╱小时
到一所老人院参与社区服务
由小宝慈善基金主办
Lifewire Run 2024 – Tseung Kwan O
Organised by Lifewire Foundation Limited
11 Participants╱参与者
3 Hours╱小时
Lifewire Run 2024《爱跑•将军澳》
由护•联网慈善基金有限公司主办
Shoreline clean-up day
Organised by the Hong Kong Construction Asociation
13 Participants╱参与者
5 Hours╱小时
海岸清洁日
由香港建造商会主办
Lifewire Run 2024 – Tseung Kwan O
Lifewire Run 2024《爱跑 • 将军澳》
TWGHs Flag Day 2024
东华三院卖旗日2024
140WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Standard Chartered Hong Kong Marathon Charity
Programe 2025
渣打香港马拉松慈善计划2025
Shoreline Clean-up Day
海岸清洁日
Comunity Service for an Elderly House
到一所老人院参与社区服务
141伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
环境、社会及管治报告守则内容索引
本报告乃根据主板上市规则附录C2之《环
境、社会及管治报告守则》编制。下表概述
各主要范畴项下各个层面的一般披露及关键
绩效指标，并与本报告的相关章节互相参
照，或以其他资料补充本报告。
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORTING
CODE INDEX
This report is prepared in acordance with the “Environmental,
Social and Governance Reporting Code” under Apendix C2 of
the Main Board Listing Rules. The folowing table provides an
overview of the general disclosures and KPIs of various aspects
under each subject area, which are either cros-referenced to
the relevant chapters of the Report or suplement the Report
with aditional information.
Subject Areas, Aspects,
General Disclosures and KPIs (Note 1)DescriptionStatement/Section
主要范畴、层面、
一般披露及关键绩效指标（附注1）描述描述╱章节
Subject Area A. Environmental
主要范畴A.环境
Aspect A1: Emision
层面A1：排放物
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
无害废物之产生等的：
(a) 政策；及
(b) 遵守对发行人有重大影响的相关法律及法规的资
料。
Environmental
Management; and
Emisions
环境管理；
及排放物
KPI A1.1
关键绩效指标A1.1
The types of emisions and respective emisions data.
排放物种类及相关排放数据。
Emisions
排放物
KPI A1.2
关键绩效指标A1.2
Direct (Scope 1) and energy indirect (Scope 2)
grenhouse gas emisions (in tones) and, where
apropriate, intensity (e.g. per unit of production
volume, per facility).
直接（范围1）及能源间接（范围2）温室气体排放量（以吨计
算）及（如适用）密度（如以每产量单位、每项设施计算）。
Emisions
排放物
142WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Subject Areas, Aspects,
General Disclosures and KPIs (Note 1)DescriptionStatement/Section
主要范畴、层面、
一般披露及关键绩效指标（附注1）描述描述╱章节
KPI A1.3
关键绩效指标A1.3
Total hazardous waste produced (in tones) and,
where apropriate, intensity (e.g. per unit of
production volume, per facility).
所产生有害废物总量（以吨计算）及（如适用）密度（如以每
产量单位、每项设施计算）。
No significant
hazardous wastes
produced.
并无产生重大
有害废物。
KPI A1.4
关键绩效指标A1.4
Total non-hazardous waste produced (in tones)
and, where apropriate, intensity (e.g. per unit of
production volume, per facility).
所产生无害废物总量（以吨计算）及（如适用）密度（如以每
产量单位、每项设施计算）。
Emisions
排放物
KPI A1.5
关键绩效指标A1.5
Description of emision target(s) set and steps taken
to achieve them.
描述所订立的排放量目标及实现该等目标所采取的步骤。
Environmental
Management; and
Emisions
环境管理；及排放物
KPI A1.6
关键绩效指标A1.6
Description of how hazardous and non-hazardous
wastes 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物的方法，及描述所订立减排目
标及为实现该等目标所采取的步骤。
Environmental
Management; and
Emisions
环境管理；及排放物
Aspect A2: Use of Resources
层面A2：资源使用
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。
Environmental
Management; and
Use of Resources
环境管理；及资源使用
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）。
Use of Resources
资源使用
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）。
Use of Resources
资源使用
143伟工控股有限公司 年报2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Subject Areas, Aspects,
General Disclosures and KPIs (Note 1)DescriptionStatement/Section
主要范畴、层面、
一般披露及关键绩效指标（附注1）描述描述╱章节
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.
描述所订立能源使用效益目标及为实现该等目标所采取
的步骤。
Environmental
Management; and
Use of Resources
环境管理；
及资源使用
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 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、所订立的用水效益
目标及为实现该等目标所采取的步骤。
Environmental
Management; and
Use of Resources
环境管理；
及资源使用
KPI A2.5
关键绩效指标A2.5
Total packaging material 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。
It is not relevant to
the Group’s busines.
此项与本集团业务
不相关。
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 minimizing the isuer’s 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。
Environmental
Management; and
The Environment and
Natural Resources
环境管理；及
环境及天然资源
KPI A3.1
关键绩效指标A3.1
Description of the 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。
The Environment and
Natural Resources
环境及天然资源
Aspect A4: Climate Change
层面A4：气候变化
General Disclosure
一般披露
Policies on identification and mitigation of significant
climate-related isues which have impacted, and
those which may impact, the isuer.
有关识别及应对已经及可能会对发行人产生影响的重大
气候相关事宜的政策。
Climate Change
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，及管理有关影响的行动。
Climate Change
气候变化
144WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Subject Areas, Aspects,
General Disclosures and KPIs (Note 1)DescriptionStatement/Section
主要范畴、层面、
一般披露及关键绩效指标（附注1）描述描述╱章节
Subject Area B. Social
主要范畴B.社会
Aspect B1: Employment
层面B1：雇佣
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法规的资
料。
Employment
雇佣
KPI B1.1
关键绩效指标B1.1
Total workforce by gender, employment type
(for example, ful- or part-time), age group and
geographical region.
按性别、雇佣类型（例如全职或兼职）、年龄组别及地区
划分的雇员总人数。
Employment
雇佣
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。
Employment
雇佣
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法规的资
料。
Health and Safety
健康与安全
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环境、社会及管治报告
Subject Areas, Aspects,
General Disclosures and KPIs (Note 1)DescriptionStatement/Section
主要范畴、层面、
一般披露及关键绩效指标（附注1）描述描述╱章节
KPI B2.1
关键绩效指标B2.1
Number and rate of work-related fatalities ocured in
each of the past thre years including the reporting
year.
于过去三年（包括报告年度）每年因工作关系而死亡的人
数及比率。
Health and Safety
健康与安全
KPI B2.2
关键绩效指标B2.2
Lost days due to work injury.
因工伤损失工作日数。
Health and Safety
健康与安全
KPI B2.3
关键绩效指标B2.3
Description of ocupational health and safety
measures adopted, and 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。
Health and Safety
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。
Development and
Training
发展及培训
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）划分的
受训雇员百分比。
Development and
Training
发展及培训
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。
Development and
Training
发展及培训
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 preventing 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法规的资
料。
Labour Standards
劳工准则
146WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Subject Areas, Aspects,
General Disclosures and KPIs (Note 1)DescriptionStatement/Section
主要范畴、层面、
一般披露及关键绩效指标（附注1）描述描述╱章节
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。
Labour Standards
劳工准则
KPI B4.2
关键绩效指标B4.2
Description of steps taken to eliminate such practices
when discovered.
描述在发现违规情况时消除有关情况所采取的步骤。
Labour Standards
劳工准则
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.
管理供应链的环境及社会风险政策。
Suply Chain
Management
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。
Suply Chain
Management
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, and 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、以及相关惯例的执行及监察方法。
Suply Chain
Management
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每个环节的环境及社会风险的惯
例，以及相关执行及监察该等惯例的方法。
Suply Chain
Management
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.
描述在拣选供应商时促使多用环保产品及服务的惯例，
以及相关执行及监察方法。
Suply Chain
Management
供应链管理
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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Subject Areas, Aspects,
General Disclosures and KPIs (Note 1)DescriptionStatement/Section
主要范畴、层面、
一般披露及关键绩效指标（附注1）描述描述╱章节
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法规的资
料。
Product
Responsibility
产品责任
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.
已售或已运送产品总数中因安全与健康理由而须回收的
百分比。
It is not relevant to
the Group’s busines.
此项与本集团业务不
相关。
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。
Product
Responsibility
产品责任
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。
Product
Responsibility
产品责任
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。
Product
Responsibility
产品责任
KPI B6.5
关键绩效指标B6.5
Description of consumer data protection and
privacy policies, and 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。
Product
Responsibility
产品责任
148WECON HOLDINGS LIMITED Anual Report 2024/2025
ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT
环境、社会及管治报告
Subject Areas, Aspects,
General Disclosures and KPIs (Note 1)DescriptionStatement/Section
主要范畴、层面、
一般披露及关键绩效指标（附注1）描述描述╱章节
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法规的资
料。
Anti-coruption
反贪污
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.
对发行人或其雇员提出并已审结的贪污诉讼案件的数目。
No case discovered
未发现个案
KPI B7.2
关键绩效指标B7.2
Description of preventive measures and whistle-
blowing procedures, and 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。
Anti-coruption
反贪污
KPI B7.3
关键绩效指标B7.3
Description of anti-coruption training ofered to
directors and staf.
描述向董事及员工提供的反贪污培训。
Anti-coruption
反贪污
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 that its activities cover 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
其业务活动涵盖社区利益的政策。
Comunity
Investment
社区投资
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
Investment
社区投资
KPI B8.2
关键绩效指标B8.2
Resources contributed (e.g. money or time) to the
focus area.
在专注范畴所动用资源（如金钱或时间）。
Comunity
Investment
社区投资
Note 1: Al general disclosures and KPIs under “Subject Area A. Environmental” and “Subject
Area B. Social” folow “Comply or Explain” provisions, which are set out in the ESG
Code.
附注1： 所有一般披露及「主要范畴A. 环境」及「主要范畴B. 社
会」范畴内的关键绩效指标遵照环境、社会及管治报告
守则所载之「不遵守就解释」条文。
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
149伟工控股有限公司 年报2024/2025
To the shareholders of Wecon Holdings Limited
(Incorporated in the Cayman Islands with limited liability)
OPINION
We have audited the consolidated financial statements of
Wecon Holdings Limited (the “Company”) and its subsidiaries
(colectively refered to as the “Group”) set out on pages 157
to 235, 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, the consolidated
statement of changes in equity and the consolidated statement
of cash flows for the year then ended, and notes to the
consolidated financial statements, including material acounting
policy information and other explanatory 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.
致伟工控股有限公司股东
（于开曼群岛注册成立之有限公司）
意见
我们已审核第157至235页所载列的伟工控
股有限公司（「贵公司」）及其附属公司（「贵
集团」）之综合财务报表，包括于2025年3月
31日之综合财务状况表、截至当日止年度
之综合损益及其他全面收入表、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及其他说明资
料。
我们认为，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，真实而公平地反映出贵集
团于2025年3月31日的综合财务状况以及截
至当日止年度之综合财务业绩及综合现金流
量，并已根据香港公司条例之披露规定妥为
编制。
150WECON HOLDINGS LIMITED Anual Report 2024/2025
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
BASIS FOR OPINION
We conducted our audit in acordance with Hong Kong
Standards on Auditing (“HKSAs”) 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.
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.
意见基准
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」）进行审核工作。我们
在该等准则下承担的责任已在本报告核数师
就审核综合财务报表须承担的责任一节中作
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（以下简称「守则」），我们
独立于贵集团，并已履行守则中的其他专业
道德责任。我们相信已取得充分而适当的审
计凭证，为我们的意见提供基础。
关键审核事项
根据我们的专业判断，关键审核事项是我们
审核本期综合财务报表中最为重要的事项。
我们于审核整体综合财务报表处理该等事项
及就此形成意见，而不会就该等事项单独发
表意见。
151伟工控股有限公司 年报2024/2025
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
关键审核事项（续）KEY AUDIT MATERS (continued)
Key audit materHow our audit adresed the key audit mater
关键审核事项我们的审核工作如何处理关键审核事项
Revenue recognition from construction contracts and repair, maintenance, alteration and adition (“RMA”)
确认来自建筑合约及维修、保养、改建及加建（「装修及维修工程」）工程的收益
We identified the revenue recognition from
construction contracts and RMA as a key audit
mater due to the significance to the consolidated
financial statements as a whole and the involvement
of management estimations in determining the
progres towards complete satisfaction of the
performance obligation and the amount of revenue
recognised.
我们识别建筑合约及装修及维修工程的收益确认为一项
关键审核事项，原因在于其对综合财务报表整体的重要
性，并涉及管理层就履约进度及已确认收益金额作出估
算。
As disclosed in note 4 to the consolidated financial
statements, the Group’s revenue from construction
contracts and RMA are recognised over time, based
on direct measurement of the values transfered by
the Group to the customers with reference to the
certified values of work performed up to the end
of the reporting period and the estimated unbiled
revenue from construction contracts and RMA. The
Group recognised revenue of HK$1,058,674,000 from
these contracts for the year ended 31 March 2025
as disclosed in note 6 to the consolidated financial
statements.
诚如综合财务报表附注4所披露，基于贵集团根据就直
至报告期末已完成工作的认可价值及建筑合约及装修
及维修工程产生的未开票估计收益而转移予客户之价值
的直接计量，贵集团的建筑合约及装修及维修工程收
益乃随时间确认。诚如综合财务报表附注6所披露，截
至2025年3月31日止年度，贵集团就该等合约确认收益
1,058,674,000港元。
Our procedures in relation to the revenue recognition
from construction contracts and RMA included:
我们就建筑合约及装修及维修工程的收益确认所执行的
程序包括以下各项：
• Testing relevant controls over revenue
recognition from construction contracts and
RMA;
测试有关建筑合约及装修及维修工程收益确认的相
关控制；
- ,
internal construction progres reports, and the
certificates isued by the independent quantity
surveyors, on a sample basis; and
抽样检查相关建筑合约、内部施工进度报告及由独
立工料测量师颁发的证书；及
• Visiting selected construction sites to observe
the existence of the construction work and
interviewing the site project managers for the
progres of the construction work, on a sample
basis.
抽样查访选定的建筑地盘，以观察有否进行施工，
并就施工进度与地盘项目经理面谈。
152WECON HOLDINGS LIMITED Anual Report 2024/2025
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
其他事项
贵集团截至2024年3月31日止年度的综合财
务报表已经由另一名核数师进行审核，该核
数师于2024年6月26日对该等报表发表无保
留意见。
其他资料
贵公司董事须负责其他资料。其他资料包括
刊载于年度报告内的资料，惟不包括综合财
务报表及我们的核数师报告。
我们对综合财务报表作出的意见并无涵盖其
他资料，而我们不会对其他资料发表任何形
式的核证结论。
就我们对综合财务报表的审核而言，我们的
责任是阅读其他资料，在此过程中，考虑其
他资料是否与综合财务报表或我们在审核过
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。倘若我们基于已进
行的工作认为其他资料出现重大错误陈述，
我们须报告有关事实。就此而言，我们无需
报告任何事项。
OTHER MATER
The consolidated financial statements of the Group for the year
ended 31 March 2024 were audited by another auditor who
expresed an unmodified opinion on those statements on 26
June 2024.
OTHER INFORMATION
The directors of the Company are responsible for the other
information. The other information comprises the information
included in the anual report, but does not include 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.
153伟工控股有限公司 年报2024/2025
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
董事及管理层就综合财务报表承担的
责任
贵公司董事须负责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
例之披露规定编制真实而公平的综合财务报
表，并对彼等认为使综合财务报表的编制不
存在由于欺诈或错误而导致的重大错误陈述
所需的内部监控负责。
在编制综合财务报表时，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。
管理层负责监督贵集团的财务报告过程。
核数师就审核综合财务报表须承担的
责任
我们之目标为合理保证综合财务报表整体而
言不会存在由于欺诈或错误而导致之重大错
误陈述，并出具载有我们意见之核数师报
告，而其根据我们协定的委聘条款，仅向阁
下作为一个整体而编制，并不作其他用途。
我们概不就本报告内容对任何其他人士负责
或承担责任。
RESPONSIBILITIES OF DIRECTORS AND THOSE
CHARGED WITH GOVERNANCE 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
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 either intend to liquidate the Group or to
cease operations, or have no realistic alternative but to do so.
Those charged with governance are responsible 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
solely to you, as a body, in acordance with our agred terms
of engagement, and for no other purpose. We do not asume
responsibility towards or acept liability to any other person for
the contents of this report.
154WECON HOLDINGS LIMITED Anual Report 2024/2025
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
核数师就审核综合财务报表须承担的
责任（续）
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核总能发现重大错误
陈述。错误陈述可因欺诈或错误产生，倘个
别或整体在合理预期情况下可影响使用者根
据综合财务报表作出的经济决定时，则被视
为重大错误陈述。
根据香港审计准则进行审核的工作过程中，
我们运用了专业判断，在整个审核过程中保
持职业怀疑态度。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。由于欺诈涉及合谋串
通、伪造、故意遗漏、误导性陈述或凌
驾内部监控，故未能发现由此造成的重
大错误陈述风险较未能发现由于错误而
导致的重大错误陈述风险更高。
- ，以设计恰
当的审核程序，但并非旨在对贵集团内
部监控的成效发表意见。
- ，以及董事
所作会计估算及相关披露是否合理。
AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF
THE CONSOLIDATED FINANCIAL STATEMENTS
(continued)
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.
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.
155伟工控股有限公司 年报2024/2025
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
核数师就审核综合财务报表须承担的
责任（续）
• 总结董事采用以持续经营为基础的会
计法是否恰当，并根据已获取的审核凭
证，总结是否有对贵集团持续经营的能
力构成重大疑问的事件或情况等重大不
确定因素。倘我们总结认为存在重大不
确定因素，我们需于核数师报告中提请
注意综合财务报表内的相关资料披露，
或如果相关披露不足，则修订我们的意
见。我们的结论以截至核数师报告日期
所获得的审核凭证为基础，惟未来事件
或情况可能导致贵集团不再具有持续经
营的能力。
- 、结
构及内容（包括披露）事项以及综合财务
报表是否公平反映相关交易及事项。
- ，以就集团内实体
或业务单位的财务信息获取充足、适当
的审计凭证，作为对集团财务报表形成
意见的基础。我们负责就集团审核而进
行的审核工作的方向、监督和检讨。我
们为审计意见承担全部责任。
我们与管理层就（其中包括）审计的计划范
围、时间安排及重大审计发现沟通，该等发
现包括我们在审计过程中识别的内部监控的
任何重大缺失。
AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF
THE CONSOLIDATED FINANCIAL STATEMENTS
(continued)
- ’ 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.
• 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 group
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 those charged with governance
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.
156WECON HOLDINGS LIMITED Anual Report 2024/2025
INDEPENDENT AUDITOR’S REPORT
独立核数师报告
核数师就审核综合财务报表须承担的
责任（续）
我们亦向管理层提交声明，说明我们已遵守
有关独立性的相关道德要求，并与负责管治
的人员沟通所有被合理认为可能影响我们的
独立性的关系及其他事宜以及（如适用）为消
除威胁而采取的行动或应用的防范措施。
我们从与管理层沟通的事项中，决定哪些事
项对本期综合财务报表的审核工作最为重
要，因而构成关键审核事项。除非法律或法
规不容许公开披露此等事项，或于极罕有的
情况下，我们认为披露此等事项可合理预期
的不良后果将超越公众知悉此等事项的利益
而不应于报告中披露，否则我们会于核数师
报告中描述此等事项。
出具本独立核数师报告的审计项目合伙人是
钟搌翔（执业证书编号：P06524）。
德勤•关黄陈方会计师行
执业会计师
香港
2025年6月27日
AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF
THE CONSOLIDATED FINANCIAL STATEMENTS
(continued)
We also provide those charged with governance 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 those charged with
governance, 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 CHUNG, Chin Cheung (practising
certificate number: P06524).
Deloite Touche Tohmatsu
Certified Public Acountants
Hong Kong
27 June 2025
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 1,058,674 |
| (1,021,156) |
| 37,518 |
| 11,410 |
| (40,351) |
| (447) |
| 8,130 |
| (744) |
| 7,386 |
| 0.9 |
CONSOLIDATED STATEMENT OF PROFIT OR LOS
AND OTHER COMPREHENSIVE INCOME
综合损益及其他全面收入表
For the year ended 31 March 2025
截至2025年3月31日止年度
157伟工控股有限公司 年报2024/2025
2024年
NotesHK$’000
附注千港元
Revenue收益61,160,370
Cost of sales销售成本(1,115,274)
Gros profit毛利45,096
Other income, other gains and loses其他收入、其他收益及亏损73,540
Administrative expenses行政开支(41,480)
Finance costs财务成本8(272)
Profit before taxation除税前溢利96,884
Income tax expense所得税开支12(883)
Profit and total comprehensive income
for the year atributable to owners of
the Company
本公司拥有人应占年内溢利
及全面收入总额
6,001
Earnings per share每股盈利
– Basic (HK cents) －基本（港仙）140.8
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 3,966 |
| 4,932 |
| 12,591 |
| 10,703 |
| 32,192 |
| 344,295 |
| 24,061 |
| – |
| 30,500 |
| 10,000 |
| 96,281 |
| 505,137 |
| 148,533 |
| 107,216 |
| 4,195 |
| 771 |
| 260,715 |
| 244,422 |
| 276,614 |
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
综合财务状况表
As at 31 March 2025
于2025年3月31日
158WECON HOLDINGS LIMITED Anual Report 2024/2025
2024年
NotesHK$’000
附注千港元
Non-curent asets非流动资产
Property, plant and equipment物业、厂房及设备157,055
Right-of-use asets使用权资产169,515
Financial asets at fair value
through profit or los (“FVTPL”)
按公允值计入损益（「按公允值
计入损益」）的金融资产1712,805
Prepayments and deposits预付款项及按金1910,536
39,911
Curent asets流动资产
Contract asets and trade
receivables
合约资产及贸易应收款项
18389,692
Prepayments, deposits and other
receivables
预付款项、按金及其他应收
款项1933,917
Financial asets at FVTPL按公允值计入损益的金融资产1719,010
Pledged deposits抵押存款2034,190
Time deposits with original
maturity of not les than thre
months
原到期日不少于三个月的定期
存款
20–
Cash and bank balances现金及银行结余2077,467
554,276
Curent liabilities流动负债
Trade and retention payables贸易应付款项及应付保留金21176,184
Other payables and acruals其他应付款项及应计费用22129,037
Lease liabilities租赁负债235,748
Tax payable应付税项964
311,933
Net curent asets流动资产净额242,343
Total asets les curent liabilities总资产减流动负债282,254
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 8 |
| 409 |
| 417 |
| 276,197 |
| 8,000 |
| 268,197 |
| 276,197 |
159伟工控股有限公司 年报2024/2025
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
综合财务状况表
As at 31 March 2025
于2025年3月31日
2024年
NotesHK$’000
附注千港元
Non-curent liabilities非流动负债
Defered tax liabilities递延税项负债24384
Lease liabilities租赁负债233,541
3,925
Net asets资产净额278,329
Capital and reserves资本及储备
Share capital股本258,000
Reserves储备26270,329
Total equity总权益278,329
The consolidated financial statements on pages 157 to 235 were
aproved and authorised for isue by the board of directors on
27 June 2025 and are signed on its behalf by:
Tsang Ka YipTsang Tsz Kit Jery
曾家叶曾梓杰
DirectorDirector
董事董事
第157至235页的综合财务报表经董事会于
2025年6月27日批准及授权刊发，并由以下
人士代为签署：
| Equity attributable to owners of the Company 本公司拥有人应占权益 | |||||
|---|---|---|---|---|---|
| Share capital | Share premium* | Merger reserve* | Shares held under share award plan* | Retained profits* | Total equity |
| 股本 | 股份溢价* | 合并储备* | 根据股份 奖励计划 所持有股份* | 保留溢利* | 总权益 |
| HK$’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 |
| (note 26(i)) | (note 26(ii)) | ||||
| （附注26(i)） | （附注26(ii)） | ||||
| 8,000 | 48,177 | 18,900 | (1,249) | 204,501 | 278,329 |
|---|---|---|---|---|---|
| – | – | – | – | 7,386 | 7,386 |
| – | (9,518) | – | – | – | (9,518) |
| 8,000 | 38,659 | 18,900 | (1,249) | 211,887 | 276,197 |
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
160WECON HOLDINGS LIMITED Anual Report 2024/2025
At 1 April 2023于2023年4月1日8,00057,69518,900(1,249)198,500281,846
Profit and total comprehensive income for
the year
年内溢利及全面收入总额
–6,0016,001
Final 2023 dividend declared (Note 13)已宣派末期2023年股息
（附注13）–(9,518)–(9,518)
At 31 March 2024于2024年3月31日
Profit and total comprehensive income for
the year
年内溢利及全面收入总额
Final 2024 dividend declared (Note 13)已宣派末期2024年股息
（附注13）
At 31 March 2025于2025年3月31日
- $268,197,000 (2024:
HK$270,329,000) in the consolidated statement of financial position.
* 该等储备账包括综合财务状况表内的综合储备
268,197,000港元（2024年：270,329,000港元）。
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 8,130 |
| 447 |
| (3,830) |
| (1,061) |
| (3,719) |
| 13 |
| 1,052 |
| 6,206 |
| (145) |
| 85 |
| 7,178 |
| 45,542 |
| 12,237 |
| (27,651) |
| (21,821) |
| 15,485 |
| (1,313) |
| 14,172 |
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
161伟工控股有限公司 年报2024/2025
2024年
HK$’000
千港元
OPERATING ACTIVITIES经营活动
Profit before taxation除税前溢利6,884
Adjustments for:经调整：
Finance costs财务成本272
Interest income利息收入(3,056)
Dividend income from equity investments at FVTPL按公允值计入损益的股权投资之股息收
入(1,222)
Fair value (gain) los on financial asets at FVTPL, net按公允值计入损益的金融资产之公允值
（收益）亏损，净额2,802
Foreign exchange loses汇兑亏损2
Depreciation of property, plant and equipment物业、厂房及设备折旧1,665
Depreciation of right-of-use asets使用权资产折旧5,648
(Reversal of) impairment loses under expected credit
los model, net
预期信贷亏损模式下的减值亏损（拨
回），净值254
Los on disposal and write-of of property, plant and
equipment
出售及撇销物业、厂房及设备亏损
Operating cash flows before movements in working
capital
营运资金变动前的经营现金流量
13,456
Decrease (increase) in contract asets and trade
receivables
合约资产及贸易应收款项减少（增加）
(138,185)
Decrease in prepayments, deposits and other receivables预付款项、按金及其他应收款项减少7,164
(Decrease) increase in trade and retention payables贸易应付款项及应付保留金（减少）增加47,069
(Decrease) increase in other payables and acruals其他应付款项及应计费用（减少）增加93,067
Cash generated from operations经营活动所得现金22,571
Income tax paid已付所得税(608)
NET CASH FROM OPERATING ACTIVITIES经营活动所得现金净额21,963
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| (6,834) |
| 5,730 |
| 3,830 |
| (45) |
| (1,444) |
| 1,997 |
| (17,096) |
| 40,039 |
| 1,061 |
| (10,000) |
| 3,690 |
| 20,928 |
| 5,000 |
| (5,000) |
| (31) |
| (6,308) |
| (416) |
| (9,518) |
| (16,273) |
162WECON HOLDINGS LIMITED Anual Report 2024/2025
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
2024年
HK$’000
千港元
INVESTING ACTIVITIES投资活动
Loans to subcontractors借予分包商的贷款(49,981)
Repayment of loans to subcontractors分包商贷款的还款59,500
Interest received已收利息3,056
Purchases of property, plant and equipment购买物业、厂房及设备项目(96)
Deposit paid for acquisition of property, plant and
equipment
收购物业、厂房及设备已付按金
–
Proceds from disposal of property, plant and equipment出售物业、厂房及设备项目之所得款项440
Purchases of financial asets at FVTPL购买按公允值计入损益的金融资产(12,323)
Proceds from disposal of financial asets at FVTPL出售按公允值计入损益的金融资产之所得
款项4,824
Dividends received已收股息1,222
(Increase) decrease in non-pledged time deposits with
original maturity of not les than thre months
原到期日不少于三个月的非抵押定期存款
（增加）减少5,215
Decrease in pledged deposits抵押存款减少–
NET CASH FROM INVESTING ACTIVITIES投资活动所得现金净额11,857
FINANCING ACTIVITIES融资活动
New bank borowings raised新造银行贷款–
Repayment of bank borowings偿还银行贷款–
Interest paid on bank borowings已付银行借款利息–
Repayment of lease liabilities偿还租赁负债(5,572)
Interest paid on lease liabilities已付租赁负债利息(272)
Dividends paid已付股息(9,518)
NET CASH USED IN FINANCING ACTIVITIES融资活动所用现金净额(15,362)
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 18,827 |
| 77,467 |
| (13) |
| 96,281 |
| 35,646 |
| 60,635 |
| 96,281 |
163伟工控股有限公司 年报2024/2025
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
2024年
HK$’000
千港元
NET INCREASE IN CASH AND CASH EQUIVALENTS现金及现金等价物增加净额18,458
CASH AND CASH EQUIVALENTS AT BEGINING OF
THE YEAR
年初现金及现金等价物
59,011
Efect of foreign exchange rate changes外汇率变动影响(2)
CASH AND CASH EQUIVALENTS AT END OF THE
YEAR
年末现金及现金等价物
77,467
ANALYSIS OF BALANCES OF CASH AND CASH
EQUIVALENTS
现金及现金等价物结余之分析
Cash and bank balances现金及银行结余72,037
Non-pledged time deposits with original maturity of les
than thre months
原到期日少于三个月的非抵押定期存款
5,430
Cash and cash equivalents as stated in the consolidated
statement of financial position and consolidated
statement of cash flows
综合财务状况表及综合现金流量表所列之
现金及现金等价物
77,467
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
164WECON HOLDINGS LIMITED Anual Report 2024/2025
1. GENERAL INFORMATION
Wecon Holdings Limited (the “Company”) was incorporated
in the Cayman Islands as an exempted company with
limited liability on 23 March 2018 and its shares are listed
on The Stock Exchange of Hong Kong Limited (the “Stock
Exchange”). The registered adres of the Company is
Cricket Square, Hutchins Drive, P.O. Box 2681, Grand
Cayman, KY1-1111, Cayman Islands. The principal place of
busines of the Company in Hong Kong is located at Rom
1801-1802, 18/F., Tung Hip Comercial Building, 244-252
Des Voeux Road Central, Hong Kong.
The Company is an investment holding company. During
the year, the Company’s subsidiaries are principaly
engaged in the provision of building construction and
repair, maintenance, alteration and adition (“RMA”)
works services. The Company and its subsidiaries are
hereafter colectively refered to as the “Group”.
In the opinion of the directors, the imediate holding
company and the ultimate holding company of the
Company is Triple Arch Limited, which was incorporated in
the British Virgin Islands (the “BVI”).
The consolidated financial statements are presented in
Hong Kong dolars (“HK$”), which is also the functional
curency of the Company.
1. 一般资料
伟工控股有限公司（「本公司」）于2018
年3月23日于开曼群岛注册成立为获豁
免有限公司，其股份于香港联合交易所
有限公司（「联交所」）上市。本公司的
注册地址为Cricket Square, Hutchins
Drive, P.O. Box 2681, Grand Cayman,
KY1-1111, Cayman Islands。本公司于
香港的主要营业地点位于香港德辅道
中244-252号东协商业大厦18楼1801-
1802室。
本公司为投资控股公司。年内，本公司
附属公司主要从事提供屋宇建造及维
修、保养、改建及加建（「装修及维修工
程」）工程服务的业务。本公司及其附属
公司以下统称为「本集团」。
董事认为，本公司的直接控股公司及最
终控股公司为Triple Arch Limited，该
公司于英属处女群岛（「英属处女群岛」）
注册成立。
综合财务报表乃以港元（「港元」）呈列，
其亦为本公司功能货币。
165伟工控股有限公司 年报2024/2025
NOTES TO THE 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. APLICATION OF NEW AND AMENDMENTS TO
HKFRS ACOUNTING STANDARDS
Amendments to HKFRS Acounting Standards that are
mandatorily efective for the curent year
In the curent year, the Group has aplied the folowing
amendments to HKFRS Acounting Standards as isued by
the Hong Kong Institute of Certified Public Acountants
(“HKICPA”) for the first time, which are mandatorily
efective for the Group’s anual period begining on 1
April 2024 for the preparation of the consolidated financial
statements:
Amendments to HKFRS 16Lease Liability in a Sale and
Leaseback
Amendments to HKAS 1Clasification of Liabilities as
Curent or Non-curent and
related amendments to Hong
Kong Interpretation 5 (2020)
Amendments to HKAS 1Non-curent Liabilities with
Covenants
Amendments to HKAS 7
and HKFRS 7
Suplier Finance Arangements
The aplication of the amendments to HKFRS Acounting
Standards in the curent year has had no material impact
on the Group’s financial positions and performance for the
curent and prior years and/or on the disclosures set out in
these consolidated financial statements.
2. 应用新订及经修订香港财务报告
准则会计准则
本年度强制生效之香港财务报告准则会
计准则修订本
于本年度，本集团首次应用下列香港会
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修订本，其于
2024年4月1日起计的本集团年度期间
强制生效，用以编制综合财务报表：
香港财务报告准则
第16号（修订本）
售后租回的租赁负债
香港会计准则第1号
（修订本）
将负债分类为流动或
非流动及香港诠释
第5号相关修订本
（2020年）
香港会计准则第1号
（修订本）
附带契诺的非流动负
债
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
本年度应用香港财务报告准则会计准则
修订本对本集团本年度及过往年度的财
务状况和表现及╱或该等综合财务报表
载列的披露并无重大影响。
166WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 应用新订及经修订香港财务报告
准则会计准则（续）
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
本集团并无提早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。
香港财务报告准则第18
号
财务报表的呈列及
披露
经修订香港财务报告准
则会计准则
香港财务报告准则
会计准则的年度
改进－第11册
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）
金融工具分类及计
量的修订
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）
涉及依赖自然能源
生产电力的合约
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
司或合营企业之
间之资产出售或
注资
香港会计准则第21号
（修订本）
缺乏可兑换性
于将予厘定之日期或之后开始的年度期间生效
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期间生效
除下文所述的新订香港财务报告准则会
计准则外，本公司董事预期应用香港财
务报告准则会计准则的所有其他修订于
可预见的未来将不会对综合财务报表造
成重大影响。
2. APLICATION OF NEW AND AMENDMENTS TO
HKFRS ACOUNTING STANDARDS (continued)
New and amendments to HKFRS Acounting Standards in
isue but not yet efective
The Group has not early aplied the folowing new and
amendments to HKFRS Acounting Standards that have
ben isued but are not yet efective:
HKFRS 18Presentation and Disclosure in
Financial Statements
Amendments to HKFRS
Acounting Standards
Anual Improvements to HKFRS
Acounting Standards – Volume11
Amendments to HKFRS 9
and HKFRS 7
Amendments to the Clasification
and Measurement of Financial
Instruments
Amendments to HKFRS 9
and HKFRS 7
Contracts Referencing Nature-
dependent Electricity
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
Efective for anual periods begining on or after a date to be determined
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 periods begining on or after 1 January 2027
Except for the new HKFRS Acounting Standards
mentioned below, the directors of the Company anticipate
that the aplication of al other amendments to HKFRS
Acounting Standards wil have no material impact on the
consolidated financial statements in the foreseable future.
167伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 应用新订及经修订香港财务报告
准则会计准则（续）
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（续）
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18号「财务报表的
呈列及披露」列明了财务报表的呈列及
披露要求，将取代香港会计准则第1号
「财务报表的呈列」。这项新订香港财务
报告准则会计准则在延续香港会计准则
第1号中众多规定的同时，并引入于损
益表中呈列特定类别及已界定小计的新
规定；并就财务报表附注中管理层所界
定的绩效计量提供披露，以及改进于财
务报表中将予披露的资料合并及分类资
料。此外，香港会计准则第1号部分段
落已移至香港会计准则第8号及香港财
务报告准则第7号。香港会计准则第7号
「现金流量表」及香港会计准则第33号
「每股盈利」亦作出小幅修订。香港财务
报告准则第18号及其他准则的修订本将
于2027年1月1日或之后开始的年度期
间生效，并允许提早应用。应用新准则
预期将会影响损益表的呈列及未来财务
报表的披露。本集团正在评估香港财务
报告准则第18号对本集团综合财务报表
的详细影响。
2. APLICATION OF NEW AND AMENDMENTS TO
HKFRS ACOUNTING STANDARDS (continued)
New and amendments to HKFRS Acounting Standards in
isue but not yet efective (continued)
HKFRS 18 “Presentation and Disclosure in Financial
Statements”
HKFRS 18 “Presentation and Disclosure in Financial
Statements”, which sets out requirements on presentation
and disclosures in financial statements, wil replace HKAS
1 “Presentation of Financial Statements”. This new HKFRS
Acounting Standard, while carying forward many of the
requirements in HKAS 1, introduces new requirements
to present specified categories and defined subtotals in
the statement of profit or los; provide disclosures on
management-defined performance measures in the notes
to the financial statements and improve agregation
and disagregation of information to be disclosed in
the financial statements. In adition, some HKAS 1
paragraphs have ben moved to HKAS 8 and HKFRS 7.
Minor amendments to HKAS 7 “Statement of Cash Flows”
and HKAS 33 “Earnings per Share” are also made. HKFRS
18, and amendments to other standards, wil be efective
for anual periods begining on or after 1 January 2027,
with early aplication permited. The aplication of the
new standard is expected to afect the presentation of
the statement of profit or los and disclosures in the
future financial statements. The Group is in the proces of
asesing the detailed impact of HKFRS 18 on the Group’s
consolidated financial statements.
168WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料
3.1 综合财务状况表编制基准
综合财务报表乃按香港会计师公会
颁布之香港财务报告准则会计准
则编撰。就编制综合财务报表而
言，倘合理预期有关资料将影响主
要用户作出之决策，则该资料被视
为重大。此外，综合财务报表载
有联交所证券上市规则（「上巿规
则」）及香港公司条例规定之适用
披露事项。
在批准综合财务报表时，本公司董
事可合理预期本集团有足够资源在
可见将来继续经营。因此彼等继续
采用持续经营会计基准编制综合财
务报表。
综合财务报表根据历史成本法编
制，惟若干金融工具除外，这些金
融工具在每个报告期末以公允值计
量，如下文会计政策所详述。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION
3.1 Basis of preparation of consolidated financial
statements
The consolidated financial statements have ben
prepared in acordance with HKFRS Acounting
Standards as isued by the HKICPA. For the purpose of
preparation of the consolidated financial statements,
information is considered material if such information
is reasonably expected to influence decisions made by
primary users. In adition, the consolidated financial
statements include aplicable disclosures required by
the Rules Governing the Listing of Securities on the
Stock Exchange (the “Listing Rules”) and by the Hong
Kong Companies Ordinance.
The directors of the Company have, at the time of
aproving the consolidated financial statements, a
reasonable expectation that the Group has adequate
resources to continue in operational existence for the
foreseable future. Thus they continue to adopt the
going concern basis of acounting in preparing the
consolidated financial statements.
The consolidated financial statements have ben
prepared on the historical cost basis, except for certain
financial instruments, which are measured at fair values
at the end of each reporting period, as explained in
the acounting policies set out below.
169伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料
综合基准
综合财务报表包括本公司以及由本
公司及其附属公司所控制实体之财
务报表。当本公司在下列情况下即
达致控制权：
- ；
• 从参与投资对象可以或有权
取得可变回报；及
• 有能力运用其权力影响其回
报。
倘有事实及情况显示上述三项控制
因素中有一项或以上出现变化，本
集团会重新评估其是否对投资对象
拥有控制权。
综合附属公司于本集团取得附属公
司之控制权时开始，并于本集团失
去附属公司之控制权时终止。具体
而言，年内所收购或出售附属公司
之收入及开支，会由本集团取得控
制权当日起直至本集团失去附属公
司之控制权当日止计入综合损益及
其他全面收益表。
所有集团内与本集团成员公司交
易有关的资产及负债、权益、收
入、开支及现金流量均于综合入账
时全面抵销。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information
Basis of consolidation
The consolidated financial statements incorporate
the financial statements of the Company and entities
controled by the Company and its subsidiary. Control
is achieved when the Company:
- ;
- , or has rights, to variable returns from
its involvement with the investe; and
• has the ability to use its power to afect its returns.
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 listed above.
Consolidation of a subsidiary begins when the Group
obtains control over the subsidiary and ceases when
the Group loses control of the subsidiary. Specificaly,
income and expenses of a subsidiary acquired or
disposed of during the year are included in the
consolidated statement of profit or los and other
comprehensive income from the date the Group
gains control until the date when the Group ceases to
control the subsidiary.
Al intragroup asets, liabilities, equity, income,
expenses and cash flows relating to transactions
betwen members of the Group are eliminated in ful
on consolidation.
170WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
来自客户合约的收益
本集团于履行履约责任（即当特定
履约责任相关的货品或服务之「控
制权」转移至客户）时确认收益。
履约责任指特定商品或服务（或一
揽子商品或服务）或大致相同的一
系列特定商品或服务。
倘符合以下其中一项条件，则控制
权随时间转移，而收益则参照完全
履行相关履约责任的进度而随时间
确认：
- ，客户同时
取得并耗用本集团履约所提
供的利益；
- ，本集团的
履约产生或提升一项由客户
控制的资产；或
• 本集团的履约并未产生让本
集团有替代用途的资产，且
本集团对迄今已完成履约的
付款具有可强制执行的权利。
否则，收益于客户获得个别货品或
服务控制权的时间点确认。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Revenue from contracts with customers
The Group recognises revenue when (or as) a
performance obligation is satisfied, i.e. when “control”
of the gods or services underlying the particular
performance obligation is transfered to the customer.
A performance obligation represents a god or service
(or a bundle of gods or services) that is distinct
or a series of distinct gods or services that are
substantialy the same.
Control is transfered over time and revenue is
recognised over time by reference to the progres
towards complete satisfaction of the relevant
performance obligation if one of the folowing criteria
is met:
• the customer simultaneously receives and
consumes the benefits provided by the Group’s
performance as the Group performs;
- ’s performance creates or enhances an
aset that the customer controls as the Group
performs; or
- ’s performance does not create an
aset with an alternative use to the Group and the
Group has an enforceable right to payment for
performance completed to date.
Otherwise, revenue is recognised at a point in time
when the customer obtains control of the distinct god
or service.
171伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
来自客户合约的收益（续）
建筑合约之合约资产指本集团对已
完成但未开立发票的工作收取代价
的权利，因为该项权利取决于本
集团未来履行相关履约责任的表
现。根据香港财务报告准则第9号
评估减值。相反，应收款项指本集
团无条件收取代价的权利，即代价
到期支付前仅需随时间收取。
收益随时间推移确认：计量完全履
行履约责任的进展情况
建筑合约的收益在建造过程中按照
报告期末完成进度予以确认。
产量法
完成履约责任的进度以产量法计
量，即根据直接计量迄今已转移给
客户的商品或服务的价值相对于合
约下承诺的剩余商品或服务的价值
来确认收益，有关方法最能反映本
集团于转让货品或服务控制权时的
履约情况。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Revenue from contracts with customers (continued)
Contract asets on construction contracts represent
the Group’s right to consideration for work completed
and not biled as the rights are conditional on the
Group’s future performance in satisfying the respective
performance obligations. It is asesed for impairment
in acordance with HKFRS 9. In contrast, a receivable
represents the Group’s unconditional right to
consideration, i.e. only the pasage of time is required
before payment of that consideration is due.
Over time revenue recognition: measurement
of progres towards complete satisfaction of a
performance obligation
Revenue from construction contracts is recognised over
time during the course of construction by reference to
the progres towards complete satisfaction at the end
of the reporting period.
Output method
The progres towards complete satisfaction of a
performance obligation is measured based on output
method, which is to recognise revenue on the basis
of direct measurements of the value of the gods or
services transfered to the customer to date relative to
the remaining gods or services promised under the
contract, that best depict the Group’s performance in
transfering control of gods or services.
172WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
来自客户合约的收益（续）
可变代价
对于含有可变代价（建筑工程变
更）的合约，本集团采用预期价值
法估计其有权收取的代价金额，该
方法可以更有效预测本集团将有权
收取的代价金额。
可变代价的估计金额仅在高度可能
不会因相关不确定性在日后解决时
导致重大收益拨回的情况下，方会
计入交易价格。
于各报告期末，本集团均会更新估
计交易价格（包括重新评估计可
变代价金额是否受限制），以如实
反映报告期末当时的情况及报告期
内的变动。
租赁
租赁之定义
倘合约授予权利以代价为交换在某
一时期内控制使用已识别资产，则
该合约为一项租赁或包含一项租
赁。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Revenue from contracts with customers (continued)
Variable consideration
For contracts that contain variable consideration
(variation order of construction work), the Group
estimates the amount of consideration to which it wil
be entitled using the expected value method, which
beter predicts the amount of consideration to which
the Group wil be entitled.
The estimated amount of variable consideration is
included in the transaction price only to the extent
that it is highly probable that such an inclusion wil
not result in a significant revenue reversal in the future
when the uncertainty asociated with the variable
consideration is subsequently resolved.
At the end of each reporting period, the Group
updates the estimated transaction price (including
updating its asesment of whether an estimate of
variable consideration is constrained) to represent
faithfuly the circumstances present at the end of the
reporting period and the changes in circumstances
during the reporting period.
Leases
Definition of 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.
173伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
租赁（续）
本集团作为承租人
使用权资产
使用权资产的成本包括租赁负债的
初始计量金额。
使用权资产按成本减任何累计折旧
及减值亏损计量，并就任何重新计
量租赁负债作出调整。
使用权资产在租赁期内以直线法折
旧。
本集团将使用权资产在综合财务状
况表中作为单独项目列示。
租赁负债
在租赁开始日期，本集团根据该日
未支付的租赁付款额现值确认并计
量租赁负债。计算租赁付款现值
时，倘租赁隐含的利率未能轻易厘
定，则本集团使用租赁开始日期的
增量借贷利率计算。
租赁付款额包括固定付款额减任何
应收租赁优惠。
在租赁开始日期后，租赁负债透过
利息累积及租赁付款额进行调整。
本集团将租赁负债在综合财务状况
表中作为单独项目列示。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Leases (continued)
The Group as a lese
Right-of-use asets
The cost of right-of-use asets includes the amount of
the initial measurement of the lease liability.
Right-of-use asets are measured at cost, les any
acumulated depreciation and impairment loses, and
adjusted for any remeasurement of lease liabilities.
Right-of-use asets are depreciated on a straight-line
basis over the lease term.
The Group presents right-of-use asets as a separate
line item on the consolidated statement of financial
position.
Lease liabilities
At the comencement date of a lease, the Group
recognises and measures the lease liability at the
present value of lease payments that are unpaid at
that date. In calculating the present value of lease
payments, the Group uses the incremental borowing
rate at the lease comencement date if the interest
rate implicit in the lease is not readily determinable.
The lease payments include fixed payments les any
lease incentives receivable.
After the comencement date, lease liabilities are
adjusted by interest acretion and lease payments.
The Group presents lease liabilities as a separate
line item on the consolidated statement of financial
position.
174WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
退休福利成本
当雇员提供服务而有权享有供款
时，向定额供款退休福利计划的付
款被确认为开支。
短期雇员福利
短期雇员福利按预期在雇员提供服
务时支付的福利的未折现金额确
认。除非香港财务报告准则会计准
则另有规定，否则所有短期雇员福
利均确认为开支。
于扣除已支付的任何金额后，对于
雇员应得的福利（如工资和薪金）
确认为负债。
税项
所得税支出指即期及递延所得税支
出的总和。
即期应付税款根据该年应课税溢利
计算。应课税溢利与除税前溢利不
同，乃由于在其他年度应课税或可
扣税的收入或开支及永不课税或扣
税的项目所致。本集团的即期税项
负债乃按各报告期末已实行或实际
上已实行的税率计算。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Retirement benefit costs
Payments to defined contribution retirement benefits
schemes are recognised as an expense when
employes have rendered services entitling them to
the contributions.
Short-term employe benefits
Short-term employe benefits are recognised at the
undiscounted amount of the benefits expected to be
paid as and when employes rendered the services.
Al short-term employe benefits are recognised as an
expense unles another HKFRS Acounting Standards
requires.
A liability is recognised for benefits acruing to
employes (such as wages and salaries) after deducting
any amount already paid.
Taxation
Income tax expense represents the sum of curent and
defered income tax expense.
The tax curently payable is based on taxable profit
for the year. Taxable profit difers from profit before
taxation because of income or expense that are
taxable or deductible in other years and items that are
never taxable or deductible. The Group’s liabilities for
curent tax is calculated using tax rates that have ben
enacted or substantively enacted by the end of the
reporting period.
175伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
税项（续）
递延税项按资产及负债账面值与计
算应课税溢利所用相应税基之间的
暂时差额于综合财务报表确认。所
有应课税之暂时差额一般确认为递
延税项负债。递延税项资产通常就
所有可扣减暂时差额确认，惟以可
能有应课税溢利抵销该等可扣减暂
时差额为限。如暂时差额乃因在一
项并非业务合并的交易中初始确认
资产及负债而产生，且于交易时并
不影响应课税溢利或会计溢利，且
不会产生相等应课税及可扣税暂时
差额，则不会确认有关递延税项资
产及负债。此外，若暂时差额由初
次确认商誉所产生，则递延税项负
债不予确认。
递延税项资产之账面值于各报告期
末予以审阅，并撇减至不再可能拥
有足够之应课税溢利以收回全部或
部分资产为限。
递延税项资产及负债乃根据于各报
告期末已颁布或实质上已颁布的税
率（及税务法例），按清偿负债或
变现资产期间预期适用的税率计
量。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Taxation (continued)
Defered tax is recognised on temporary diferences
betwen the carying amounts of asets and liabilities
in the consolidated financial statements and the
coresponding tax bases used in the computation of
taxable profit. Defered tax liabilities are generaly
recognised for al taxable temporary diferences.
Defered tax asets are generaly recognised for al
deductible temporary diferences to the extent that
it is probable that taxable profits wil be available
against which those deductible temporary diferences
can be utilised. Such defered tax asets and liabilities
are not recognised if the temporary diference arises
from the initial recognition (other than in a busines
combination) of asets and liabilities in a transaction
that afects neither the taxable profit nor the
acounting profit and at the time of the transaction
does not give rise to equal taxable and deductible
temporary diference. In adition, defered tax
liabilities are not recognised if the temporary diference
arises from the initial recognition of godwil.
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 profits wil be available to alow al or part of
the aset to be recovered.
Defered tax asets and liabilities are measured at the
tax rates that are expected to aply in the period in
which the liability is setled or the aset is realised,
based on tax rates (and tax laws) that have ben
enacted or substantively enacted by the end of the
reporting period.
176WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
税项（续）
递延所得税资产和负债的计量反映
本集团预期在报告期末收回或清偿
其资产和负债的账面值的方式所产
生的税务后果。
倘享有合法可行使权力以即期税项
资产冲销即期税项负债，及税项资
产及负债涉及由同一税务机构向同
一纳税实体征收的所得税，则递延
税项资产及负债可予抵销。
即期税项及递延税项于损益中确
认。
物业、厂房及设备
物业、厂房及设备按成本减其后累
计折旧及累计减值亏损（如有）于
综合财务状况表列账。
折旧以直线法或余额递减法，在估
计可使用年期撇销资产成本减其
剩余价值而确认。估计可使用年
期、剩余价值及折旧方法于报告期
末进行检讨，任何估计变动的影响
按预期基准入账。
物业、厂房及设备项目于出售或预
期持续使用该资产不会再产生未来
经济利益时终止确认。出售或报
废的物业、厂房及设备项目所产生
的任何收益或亏损，乃按出售所得
款项与资产账面值之间的差额厘
定，并于损益中确认。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Taxation (continued)
The measurement of defered tax asets and liabilities
reflects the tax consequences that would folow from
the maner in which the Group expects, at the end of
the reporting period, to recover or setle the carying
amount of its asets and liabilities.
Defered tax asets and liabilities are ofset when
there is a legaly enforceable right to set of curent
tax asets against curent tax liabilities and when they
relate to income taxes levied to the same taxable
entity by the same taxation authority.
Curent and defered tax are recognised in profit or
los.
Property, plant and equipment
Property, plant and equipment are stated in the
consolidated statement of financial position at cost
les subsequent acumulated depreciation and
acumulated impairment loses, if any.
Depreciation is recognised to write of the cost of
asets les their residual values over their estimated
useful lives, using the straight-line or reducing balance
method. The estimated useful lives, residual values
and depreciation method are reviewed at the end of
the reporting period, with the efect of any changes in
estimate acounted for on a prospective basis.
An item of property, plant and equipment is
derecognised upon disposal or when no future
economic benefits are expected to arise from the
continued use of the aset. Any gain or los arising
on the disposal or retirement of an item of property,
plant and equipment is determined as the diference
betwen the sales proceds and the carying amount
of the aset and is recognised in profit or los.
177伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具
倘集团实体成为工具合约条款的一
方时，则确认金融资产及金融负
债。金融资产的所有常规买卖均按
交易日期基准确认及终止确认。常
规买卖乃根据市场规定或惯例须于
指定时间内送交资产的金融资产买
卖。
金融资产及金融负债初步按公允值
计量，除客户合约所产生的贸易应
收款项外，其初步按照香港财务报
告准则第15号「来自客户合约的收
益」计量。收购或发行金融资产及
金融负债（按公允值计入损益之金
融资产或金融负债除外）直接应占
之交易成本于初始确认时加入金
融资产或金融负债（倘适用）的公
允值或自金融资产或金融负债（倘
适用）的公允价扣除。收购按公允
值计入损益之金融资产或金融负债
直接应占的交易成本即时于损益确
认。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments
Financial asets and financial liabilities are recognised
when a group entity becomes a party to the
contractual provisions of the instrument. Al regular way
purchases or sales of financial asets are recognised
and derecognised on a trade date basis. Regular way
purchases or sales are purchases or sales of financial
asets that require delivery of asets within the time
frame established by regulation or convention in the
market place.
Financial asets and financial liabilities are initialy
measured at fair value except for trade receivables
arising from contracts with customers which are initialy
measured in acordance with HKFRS 15 “Revenue
from Contracts with Customers”. Transaction costs
that are directly atributable to the acquisition or
isue of financial asets and financial liabilities (other
than financial asets and financial liabilities at FVTPL)
are aded to or deducted from the fair values of the
financial asets or financial liabilities, as apropriate,
on initial recognition. Transaction costs directly
atributable to the acquisition of financial asets or
financial liabilities at FVTPL are recognised imediately
in profit or los.
178WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
实际利率法为计算金融资产或金融
负债的摊销成本及于有关期间分配
利息收入及利息支出的方法。实际
利率乃按金融资产或金融负债之预
计年期或适用的较短期间，准确将
估计未来现金收入及付款（包括构
成实际利率不可或缺部分之一切已
付或已收费用及费点、交易成本及
其他溢价或折扣）贴现至初步确认
之账面净值之利率。
金融资产
金融资产之分类及后续计量
符合下列条件的金融资产，其后按
摊销成本计量：
• 持有该金融资产的业务模式
的目标是收取合约现金流量；
及
• 合约条款规定在特定日期产
生的现金流量仅为本金和未
偿还本金的利息的支付。
所有其他金融资产其后以公允值计
量，并将公允值变动计入损益。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
The efective interest method is a method of
calculating the amortised cost of a financial aset or
financial liability and of alocating interest income and
interest expense over the relevant period. The efective
interest rate is the rate that exactly discounts estimated
future cash receipts and payments (including al fes
and points paid or received that form an integral part
of the efective interest rate, transaction costs and
other premiums or discounts) through the expected
life of the financial aset or financial liability, or, where
apropriate, a shorter period, to the net carying
amount on initial recognition.
Financial asets
Clasification and subsequent measurement of financial
asets
Financial asets that met the folowing conditions are
subsequently measured at amortised cost:
• the financial aset is held within a busines model
whose objective is to colect contractual cash
flows; and
• the contractual terms give rise on specified dates
to cash flows that are solely payments of principal
and interest on the principal amount outstanding.
Al other financial asets are subsequently measured at
fair value through profit or los.
179伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
金融资产之分类及后续计量（续）
(i) 摊销成本及利息收入
对于其后按摊销成本计量的
金融资产，利息收入采用实
际利率法确认。利息收入乃
根据金融资产的总账面值，
按实际利率法计算，倘该
金融资产其后已出现信贷
减值，则不在此限（详见下
文）。对于其后已出现信贷
减值的金融资产而言，利息
收入应自下一个报告期起，
按实际利率法确认该金融资
产的摊销成本。倘信贷减值
金融工具的信贷风险得以改
善，以致该金融资产不再发
生信贷减值，则在厘定该资
产不再发生信贷减值后，应
用实际利率对该金融资产的
账面总额自报告期初确认为
利息收入。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Clasification and subsequent measurement of financial
asets (continued)
(i) Amortised cost and interest income
Interest income is recognised using the efective
interest method for financial asets measured
subsequently at amortised cost. Interest income is
calculated by aplying the efective interest rate
to the gros carying amount of a financial aset,
except for financial asets that have subsequently
become credit-impaired (se below). For
financial asets that have subsequently become
credit-impaired, interest income is recognised
by aplying the efective interest rate to the
amortised cost of the financial aset from the next
reporting period. If the credit risk on the credit-
impaired financial instrument improves so that
the financial aset is no longer credit-impaired,
interest income is recognised by aplying the
efective interest rate to the gros carying amount
of the financial aset from the begining of the
reporting period folowing the determination that
the aset is no longer credit-impaired.
180WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
金融资产之分类及后续计量（续）
(i) 按公允值计入损益的金融资
产
不符合按摊销成本计量条件
的金融资产，均会按公允值
计入损益计量。
按公允值计入损益的金融资
产于各报告期末按公允值计
量，任何公允值收益或亏损
均于损益中确认。于损益中
确认的净收益或亏损及所赚
取股息均计入「其他收入、其
他收益及亏损」。
根据香港财务报告准则第9号「金
融工具」须进行减值评估的金融资
产减值
本集团根据香港财务报告准则第9
号的预期信贷亏损（「预期信贷亏
损」）模式，对须进行减值评估的
金融资产（包括贸易应收款项、计
入预付款项、按金及其他应收款项
内的金融资产、质押存款、原到期
日不少于三个月的定期存款，以及
现金及银行结余）及合约资产进行
减值评估。各报告日期均会更新预
期信贷亏损金额，以反映自初步确
认后信贷风险的变动。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Clasification and subsequent measurement of financial
asets (continued)
(i) Financial asets at FVTPL
Financial asets that do not met the criteria for
being measured at amortised cost are measured
at FVTPL.
Financial asets at FVTPL are measured at fair
value at the end of each reporting period, with
any fair value gains or loses recognised in profit
or los. The net gain or los recognised in profit or
los and the dividend earned are included in the
“other income, other gains and loses”.
Impairment of financial asets subject to impairment
asesment under HKFRS 9 “Financial Instruments”
The Group performs impairment asesment under
expected credit los (“ECL”) model on financial asets
(including trade receivables, financial asets included in
prepayments, deposits and other receivables, pledged
deposits, time deposit with original maturity of not
les than thre months and cash and bank balances)
and contract asets which are subject to impairment
asesment under HKFRS 9. The amount of ECL is
updated at each reporting date to reflect changes in
credit risk since initial recognition.
181伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
根据香港财务报告准则第9号「金
融工具」须进行减值评估的金融资
产减值（续）
预期信贷亏损的全期金额指相关工
具预期存续期内所有可能违约事件
所导致的预期信贷亏损。相反，12
个月预期信贷亏损（「12个月预期
信贷亏损」）指报告日期后12个月
内可能发生违约事件所导致的全期
预期信贷亏损的部分金额。评估乃
根据本集团以往信贷亏损经验，并
按债务人的特定因素、一般经济状
况，以及报告期日当时状况及对未
来状况的预测作出调整。
本集团一律对合约资产及贸易应收
款项确认全期预期信贷亏损。
对于所有其他工具，本集团计量的
减值拨备相当于12个月预期信贷
亏损，除非自初始确认以来信贷风
险显著增加，在该情况下，本集团
确认全期预期信贷亏损。对于是
否应确认全期预期信贷亏损的评
估，是基于自初始确认以来发生违
约的可能性或风险是否显著增加。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Impairment of financial asets subject to impairment
asesment under HKFRS 9 “Financial Instruments”
(continued)
Lifetime ECL represents the ECL that wil result from
al posible default events over the expected life of
the relevant instrument. In contrast, 12-month ECL
(“12m ECL”) represents the portion of lifetime ECL
that is expected to result from default events that are
posible within 12 months after the reporting date.
Asesment are done based on the Group’s historical
credit los experience, adjusted for factors that are
specific to the debtors, general economic conditions
and an asesment of both the curent conditions at
the reporting date as wel as the forecast of future
conditions.
The Group always recognises lifetime ECL for contract
asets and trade receivables.
For al other instruments, the Group measures the
los alowance equal to 12m ECL, unles when there
has ben a significant increase in credit risk since
initial recognition, in which case the Group recognises
lifetime ECL. The asesment of whether lifetime ECL
should be recognised is based on significant increases
in the likelihod or risk of a default ocuring since
initial recognition.
182WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
根据香港财务报告准则第9号「金
融工具」须进行减值评估的金融资
产减值（续）
(i) 信贷风险显著增加
在评估信贷风险自初始确
认以来是否已显著增加时，
本集团将报告日期的金融工
具发生违约的风险与初始确
认日期金融工具发生违约的
风险进行比较。在进行此评
估时，本集团会考虑合理及
有理据的定量和定性资料，
包括过往经验及无需付出过
多成本或努力即可获得的前
瞻性资料。
具体而言，在评估信贷风险
是否显著增加时，会考虑以
下资料：
- （如有）
或内部信贷评级实际或
预期大幅恶化；
- 、财务或经济
状况的现有或预测的不
利变动将导致债务人履
行债务的能力大幅下降；
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Impairment of financial asets subject to impairment
asesment under HKFRS 9 “Financial Instruments”
(continued)
(i) Significant increase in credit risk
In asesing whether the credit risk has increased
significantly since initial recognition, 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.
In making this asesment, the Group considers
both quantitative and qualitative information that
is reasonable and suportable, including historical
experience and forward-loking information that is
available without undue cost or efort.
In particular, the folowing information is taken
into acount when asesing whether credit risk
has increased significantly:
• an actual or expected significant deterioration
in the financial instrument’s external (if
available) or internal credit rating;
• existing or forecast adverse changes in
busines, financial or economic conditions
that are expected to cause a significant
decrease in the debtor’s ability to met its
debt obligations;
183伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
根据香港财务报告准则第9号「金
融工具」须进行减值评估的金融资
产减值（续）
(i) 信贷风险显著增加（续）
• 债务人的经营业绩实际
或预期大幅恶化；
- 、经济或
技术环境发生实际或预
期的重大不利变动，导
致债务人履行债务的能
力大幅下降。
不论上述评估结果如何，当
合约付款逾期超过30日时，
本集团均假定信贷风险自初
始确认以来已显著增加，除
非本集团有合理且可支持的
资讯证明情况并非如此。
本集团定期监控用于识别信
贷风险是否已显著增加的标
准的成效，并进行适当修
订，以确保该标准能够在金
额逾期前识别信贷风险是否
显著增加。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Impairment of financial asets subject to impairment
asesment under HKFRS 9 “Financial Instruments”
(continued)
(i) Significant increase in credit risk (continued)
• an actual or expected significant deterioration
in the operating results of the debtor;
• an actual or expected significant adverse
change in the regulatory, economic, or
technological environment of the debtor that
results in a significant decrease in the debtor’s
ability to met its debt obligations.
Irespective of the outcome of the above
asesment, the Group presumes that the credit
risk has increased significantly since initial
recognition when contractual payments are more
than 30 days past due, unles the Group has
reasonable and suportable information that
demonstrates otherwise.
The Group regularly monitors the efectivenes
of the criteria used to identify whether there has
ben a significant increase in credit risk and revises
them as apropriate to ensure that the criteria are
capable of identifying significant increase in credit
risk before the amount becomes past due.
184WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
根据香港财务报告准则第9号「金
融工具」须进行减值评估的金融资
产减值（续）
(i) 违约之定义
就内部信贷风险管理而言，
本集团认为，倘内部开发或
自外部来源获得的资料显示
债务人不太可能向其债权人
（包括本集团）悉数付款（不
考虑本集团持有的任何抵押
品），则发生违约事件。
不论上述情况如何，当金融
资产逾期超过90日时，本集
团认为已发生违约事件，除
非本集团有合理且可支持的
资讯证明更滞后的违约标准
更为合适。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Impairment of financial asets subject to impairment
asesment under HKFRS 9 “Financial Instruments”
(continued)
(i) Definition of default
For internal credit risk management, the Group
considers an event of default ocurs when
information developed internaly or obtained
from external sources indicates that the debtor is
unlikely to pay its creditors, including the Group,
in ful (without taking into acount any colaterals
held by the Group).
Irespective of the above, the Group considers
that default has ocured when a financial aset
is more than 90 days past due unles the Group
has reasonable and suportable information to
demonstrate that a more laging default criterion
is more apropriate.
185伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
根据香港财务报告准则第9号「金
融工具」须进行减值评估的金融资
产减值（续）
(i) 金融资产信贷减值
当发生一项或多项对金融资
产估计未来现金流量有不利
影响的违约事件时，金融资
产出现信贷减值。金融资产
信贷减值的证据包括以下可
观察数据：
(a) 发行人或借款人出现重
大财政困难；
(b) 违约，例如拖账或逾期
事件；
(c) 借款人的贷款人因借款
人出现有关经济或合约
原因的财务困难而给予
借款人在其他情况下不
会作出的让步；或
(d) 借款人有可能破产或进
行其他财务重组。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Impairment of financial asets subject to impairment
asesment under HKFRS 9 “Financial Instruments”
(continued)
(i) Credit-impaired financial asets
A financial aset is credit-impaired when one or
more events of default that have a detrimental
impact on the estimated future cash flows of
that financial aset have ocured. Evidence
that a financial aset is credit-impaired includes
observable data about the folowing events:
(a) significant financial dificulty of the isuer or
the borower;
(b) a breach of contract, such as a default or past
due event;
(c) the lender(s) of the borower, for economic or
contractual reasons relating to the borower’s
financial dificulty, having granted to the
borower a concesion(s) that the lender(s)
would not otherwise consider; or
(d) it is becoming probable that the borower
wil enter bankruptcy or other financial
reorganisation.
186WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
根据香港财务报告准则第9号「金
融工具」须进行减值评估的金融资
产减值（续）
(iv) 撇销政策
倘有资料显示交易对手方陷
入严重财务困难且无实际可
收回之期望，本集团则撇销
金融资产。经考虑法律意见
（如适用）后，已撇销之金融
资产仍可能受制于本集团收
回程序下之执法活动。撇销
构成终止确认事件。其后的
任何收回均在损益确认。
(v) 预期信贷亏损之计量及确认
预期信贷亏损之计量为违约
概率、违约亏损（即违约时亏
损大小）及违约时风险敞口之
函数。违约概率及违约亏损
之评估乃基于历史数据及前
瞻性资料而得出。预期信贷
亏损的估计反映以发生相关
违约风险的金额作为加权数
值而厘定的无偏概率加权金
额。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Impairment of financial asets subject to impairment
asesment under HKFRS 9 “Financial Instruments”
(continued)
(iv) Write-of policy
The Group writes of a financial aset when there
is information indicating that the counterparty is in
severe financial dificulty and there is no realistic
prospect of recovery. Financial asets writen
of may stil be subject to enforcement activities
under the Group’s recovery procedures, taking
into acount legal advice where apropriate. A
write-of constitutes a derecognition event. Any
subsequent recoveries are recognised in profit or
los.
(v) Measurement and recognition of ECL
The measurement of ECL is a function of the
probability of default, los given default (i.e.
the magnitude of the los if there is a default)
and the exposure at default. The asesment
of the probability of default and los given
default is based on historical data and forward-
loking information. Estimation of ECL reflects an
unbiased and probability-weighted amount that
is determined with the respective risks of default
ocuring as the weights.
187伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融资产（续）
根据香港财务报告准则第9号「金
融工具」须进行减值评估的金融资
产减值（续）
(v) 预期信贷亏损之计量及确认
（续）
一般而言，预期信贷亏损为
根据合约应付本集团之所有
合约现金流量与本集团预期
收取之现金流量间的差额（按
初始确认时厘定之实际利率
贴现）。
利息收入乃根据金融资产之
账面总额计算，除非金融资
产发生信贷减值，在此情况
下，利息收入根据金融资产
之摊销成本计算。
本集团透过调整所有金融工
具之账面值确认减值收益或
亏损，惟合约资产及贸易应
收款项透过亏损拨备账确认
相应调整除外。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial asets (continued)
Impairment of financial asets subject to impairment
asesment under HKFRS 9 “Financial Instruments”
(continued)
(v) Measurement and recognition of ECL (continued)
Generaly, the ECL is the diference betwen al
contractual cash flows that are due to the Group
in acordance with the contract and the cash flows
that the Group expects to receive, discounted
at the efective interest rate determined at initial
recognition.
Interest income is calculated based on the gros
carying amount of the financial aset unles the
financial aset is credit-impaired, in which case
interest income is calculated based on amortised
cost of the financial aset.
The Group recognises an impairment gain or
los for al financial instruments by adjusting
their carying amounts, with the exception of
contract asets and trade receivables where the
coresponding adjustment is recognised through a
los alowance acount.
188WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
金融负债及权益工具
分类为债务或权益
债务及权益工具按所订立合约安排
内容以及金融负债及权益工具的定
义分类为金融负债或权益工具。
权益工具
权益工具为证明于集团实体经扣除
其所有负债后的资产剩余权益的任
何合约。由本公司发行的权益工具
于扣除直接发行成本后确认为所收
取的所得款项。
金融负债
金融负债（包括贸易应付款项及应
付保留金及计入其他应付款项及应
计费用的金融负债）乃其后采用实
际利率法按摊销成本计量。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Financial liabilities and equity instruments
Clasification as debt or equity
Debt and equity instruments are clasified as either
financial liabilities or as equity in acordance with the
substance of the contractual arangements entered
into and the definitions of a financial liability and an
equity instrument.
Equity instruments
An equity instrument is any contract that evidences a
residual interest in the asets of a group entity after
deducting al of its liabilities. Equity instruments isued
by the Company are recognised at the proceds
received, net of direct isue costs.
Financial liabilities
Financial liabilities (including trade and retention
payables and financial liabilities included in other
payables and acruals) are subsequently measured at
amortised cost using the efective interest method.
189伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 综合财务报表编制基准及重大会
计政策资料（续）
3.2 重大会计政策资料（续）
金融工具（续）
终止确认
当从资产收取现金流量的合约权利
届满或将金融资产及资产所有权的
绝大部分风险及回报转让予另一实
体时，本集团方会终止确认金融资
产。
于终止确认按摊销成本计量的金融
资产时，资产账面值与已收取及应
收代价总额之间的差额乃于损益中
确认。
当（及仅当）本集团的责任获解
除、撤销或届满时，本集团方会终
止确认金融负债。终止确认金融负
债的账面值与已付及应付代价之间
的差额于损益中确认。
3. BASIS OF PREPARATION OF CONSOLIDATED
FINANCIAL STATEMENTS AND MATERIAL
ACOUNTING POLICY INFORMATION (continued)
3.2 Material acounting policy information (continued)
Financial instruments (continued)
Derecognition
The Group derecognises a financial aset only when
the contractual rights to the cash flows from the aset
expire, or when it transfers the financial aset and
substantialy al the risks and rewards of ownership of
the aset to another entity.
On derecognition of a financial aset measured at
amortised cost, the diference betwen the aset’s
carying amount and the sum of the consideration
received and receivable is recognised in profit or los.
The Group derecognises financial liabilities when, and
only when, the Group’s obligations are discharged,
canceled or have expired. The diference betwen the
carying amount of the financial liability derecognised
and the consideration paid and payable is recognised
in profit or los.
190WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 关键会计判断及估计不确定性的
主要来源
应用本集团会计政策时，本集团管理层
须就无法即时自其他来源获得的资产及
负债账面值作出判断、估计及假设。估
计及有关假设乃基于过往经验及被视作
相关的其他因素作出。实际结果可能有
别于该等估计。
估计及相关假设按持续基准检讨。倘就
会计估计作出修订仅影响修订期间，则
会计估计修订于该期间确认，倘有关修
订同时影响当期及未来期间，则于修订
期间及未来期间确认。
于报告期末，有重大风险导致资产及负
债账面值于下一财政年度作出重大调整
之未来相关主要假设及估计不确定因素
之其他主要来源，如下所述。
4. CRITICAL ACOUNTING JUDGEMENTS AND KEY
SOURCES OF ESTIMATION UNCERTAINTY
In the aplication of the Group’s acounting policies, the
management of the Group is required to make judgements,
estimates and asumptions about the carying amounts
of asets and liabilities that are not readily aparent from
other sources. The estimates and asociated asumptions
are based on historical experience and other factors that
are considered to be relevant. Actual results may difer
from these estimates.
The estimates and underlying asumptions are reviewed on
an on-going basis. Revisions to acounting estimates are
recognised in the period in which the estimate is revised
if the revision afects only that period, or in the period of
the revision and future periods if the revision afects both
curent and future periods.
The folowing are the key asumptions concerning the
future, and other key sources of estimation uncertainty at
the end of the reporting periods, that have a significant risk
of causing a material adjustment to the carying amounts of
asets and liabilities within the next financial year.
191伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 关键会计判断及估计不确定性的
主要来源（续）
收益确认的会计处理
截至2025年3月31日止年度，本集团
从建筑合约及装修及维修工程确认的
收益为1,058,674,000港元（2024年：
1,160,370,000港元）。本集团主要负责
履行合约及整体工程质量，并可酌情选
择分包商及厘定分包商之定价。因此，
本集团以委托人身份行事，在总额基础
上确认收益。本集团的建筑合约及装修
及维修工程收益乃采用产量法随时间确
认，并根据履约责任直至完全满意的进
度计量，其计量乃基于本集团参考于报
告期末已完成工作的认可价值及建筑合
约及装修及维修工程的预期未开具发票
收益而转移予客户之价值的直接计量。
厘定屋宇建造服务进度涉及判断。本集
团设有工料测量师，定期就各建设项目
已完成工作计量价值，而已完成工作亦
由客户的工料测量师核证。
4. CRITICAL ACOUNTING JUDGEMENTS AND
KEY SOURCES OF ESTIMATION UNCERTAINTY
(continued)
Acounting for revenue recognition
During the year ended 31 March 2025, the Group
has recognised revenue of HK$1,058,674,000 (2024:
HK$1,160,370,000) from construction contracts and RMA.
The Group has primary responsibility to fulfilment of the
contract and quality of the overal work and has discretion
in selecting subcontractors and determining the pricing
for subcontractors. Thus, the Group is acting as the
principal and recognises revenue on a gros basis. The
Group’s revenue from construction contracts and RMA
is recognised over time using the output method and
is measured in acordance with the progres towards
complete satisfaction of the performance obligations, which
is measured based on direct measurements of the value
transfered by the Group to the customers with reference
to the certified value of the work performed up to the end
of the reporting period and the estimated unbiled revenue
from construction contracts and RMA. The determination
of the progres of the building construction service
involves judgements. The Group has quantity surveyors to
periodicaly measure the value of work performed for each
construction project and the work performed also certified
by the customers’ quantity surveyors.
192WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 关键会计判断及估计不确定性的
主要来源（续）
合约资产及贸易应收款项的减值评估
本集团的合约资产及贸易应收款项减值
政策乃以合约资产及贸易应收款项的可
收回性及账龄分析评估以及其他定量和
定性资料为基础。本集团使用拨备矩阵
以计算合约资产及贸易应收款项之预期
信贷亏损。拨备率乃基于具有类似共同
风险特性之各应收账款分组之内部信
贷评级。拨备矩阵乃基于本集团之历史
违约率，并计及前瞻性资料。管理层在
评估该等应收款项之最终变现时，已
基于各客户的现时信誉、过往收款记录
及期后结算应用判断及估计。倘本集
团客户的财务状况转差而削弱其付款
能力，则可能需要增加拨备。于2025
年3月31日，合约资产及贸易应收款项
的账面值为344,295,000港元（2024年：
389,692,000港元）。进一步详情于财务
报表附注35披露。
4. CRITICAL ACOUNTING JUDGEMENTS AND
KEY SOURCES OF ESTIMATION UNCERTAINTY
(continued)
Impairment asesment for contract asets and trade
receivables
The policy for impairment of contract asets and trade
receivables of the Group is based on the evaluation
of recoverability and ageing analysis of contract asets
and trade receivables as wel as other quantitative and
qualitative information. The Group uses provision matrix
to calculate ECL for contract asets and trade receivables.
The provision rates are based on internal credit ratings as
groupings of various debtors that have similar comon risk
characteristics. The provision matrix is based on the Group’s
historical default rates taking into consideration forward-
loking information. Management aplied judgement and
estimates in asesing the ultimate realisation of these
receivables, based on the curent creditworthines, the
past colection history and subsequent setlements of each
customer. If the financial conditions of customers of the
Group were to deteriorate, resulting in an impairment of
their ability to make payments, aditional provisions may
be required. The carying amount of contract asets and
trade receivables at 31 March 2025 was HK$344,295,000
(2024: HK$389,692,000). Further details are disclosed in
note 35 to the financial statements.
193伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 经营分部资料
就管理目的而言，本集团按其服务划分
业务单位，两个可呈报经营分部如下：
(a) 建筑合约；及
(b) 装修及维修工程
就决定分配资源及评估表现而言，管理
层分开监察本集团经营分部业绩。分部
表现乃根据可呈报分部溢利（即计量经
调整除税前溢利）评估。
经调整除税前溢利计量的方式与本集团
除税前溢利计量的方式一致，惟其他收
入、其他收益及亏损、折旧（未分配部
分）、财务成本以及未分配总部及企业
开支除外，且不包括于相关计量当中。
分部资产不包括物业、厂房及设备、按
公允值计入损益的金融资产、抵押存
款、原到期日不少于三个月的定期存
款、现金及银行结余以及其他未分配企
业资产，原因为该等资产以组合形式管
理。
分部负债不包括应付税项、递延税项负
债及其他未分配企业负债，原因为该等
负债以组合形式管理。
(i) 分部业绩、资产及负债
就截至2025年及2024年3月31日止
年度分配资源及评估分部表现而
言，向本集团主要管理层人员提供
有关本集团可呈报分部资料载列如
下。
5. OPERATING SEGMENT INFORMATION
For management purposes, the Group is organised
into busines units based on their services and has two
reportable operating segments as folows:
(a) Construction contracts; and
(b) RMA
Management monitors the results of the Group’s operating
segments separately for the purpose of making decisions
about resource alocation and performance asesment.
Segment performance is evaluated based on reportable
segment profit, which is a measure of adjusted profit before
taxation.
The adjusted profit before taxation is measured consistently
with the Group’s profit before taxation except that other
income, other gains and loses, depreciation (unalocated
portion), finance costs and unalocated head ofice and
corporate expenses, are excluded from such measurement.
Segment asets exclude property, plant and equipment,
financial asets at FVTPL, pledged deposits, time deposit
with original maturity of not les than thre months, cash
and bank balances and other unalocated corporate asets
as these asets are managed on a group basis.
Segment liabilities exclude tax payable, defered tax
liabilities and other unalocated corporate liabilities as
these liabilities are managed on a group basis.
(i) Segment results, asets and liabilities
Information regarding the Group’s reportable segments
as provided to the Group’s key management personel
for the purposes of resource alocation and asesment
of segment performance for the years ended 31 March
2025 and 2024 is set out below.
| 2025 | 2025 | 2025 | ||
|---|---|---|---|---|
| 2025年 | 2025年 | 2025年 | ||
| HK$’000 | HK$’000 | HK$’000 | ||
| 千港元 | 千港元 | 千港元 | ||
| 726,022 | 434,348 | |||
| 919,765 | 138,909 | 1,058,674 | ||
| 43,067 | (5,549) | 37,518 | ||
| 11,410 | ||||
| (6,210) | ||||
| (447) | ||||
| (34,141) | ||||
| 8,130 | ||||
| (744) | ||||
| 7,386 | ||||
| 374,240 | ||||
| 163,089 | ||||
| 537,329 | ||||
| 254,203 | ||||
| 6,929 | ||||
| 261,132 | ||||
| 356,316 |
|---|
| 17,924 |
|---|
194WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- （续）
(i) 分部业绩、资产及负债（续）
地区资料
由于本集团所有收益仅来自于香港的销
售，且本集团所有可识别非流动资产均
位于香港，故并无按照香港财务报告准
则第8号经营分部呈列地区资料。
5. OPERATING SEGMENT INFORMATION (continued)
(i) Segment results, asets and liabilities (continued)
Construction contractsRMATotal
建筑合约装修及维修工程合计
2024年
HK$’000
千港元
Segment revenue:分部收益：
Revenue from external customers来自外部客户之收益1,160,370
Segment results:分部业绩：45,096
Other income, other gains and loses其他收入、其他收益及亏损3,540
Depreciation (unalocated portion)折旧（未分配部分）(6,841)
Finance costs财务成本(272)
Unalocated head ofice and corporate
expenses
未分配总部及企业开支
(34,639)
Profit before taxation除税前溢利6,884
Income tax expense所得税开支(883)
Profit for the year年内溢利6,001
Segment asets and liabilities分部资产及负债
Segment asets分部资产429,647
Unalocated未分配164,540
Total asets总资产594,187
Segment liabilities分部负债303,256
Unalocated未分配12,602
Total liabilities总负债315,858
Geographical information
The Group’s revenue was solely generated from the sales
in Hong Kong and al of the Group’s identifiable non-
curent asets were located in Hong Kong, no geographical
information in acordance with HKFRS 8 Operating
Segments is presented.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 393,728 |
| 144,112 |
| 137,451 |
| 114,096 |
| N/A* 不适用* |
| N/A* 不适用* |
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 919,765 |
| 138,909 |
| 1,058,674 |
195伟工控股有限公司 年报2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
- （续）
有关主要客户的资料
年内，来自各主要客户占本集团收益
10%或以上的收益载列如下：
* 由于该等客户于年内的个别收益并未占本集团收
益10%或以上，故其相关收益不作披露。
6. 收益
本集团的收益分析如下：
5. OPERATING SEGMENT INFORMATION (continued)
Information about major customers
Revenue from each major customer, which acounted for
10% or more of the Group’s revenue for the year, is set out
below:
2024年
HK$’000
千港元
Customer A客户A239,679
Customer B客户BN/A 不适用
Customer C客户C414,974
Customer D客户DN/A 不适用
Customer E客户E219,597
Customer F客户F132,788
* The coresponding revenues from these customers are not disclosed as the
revenue individualy did not acount for 10% or more of the Group’s revenue for
the year.
6. REVENUE
An analysis of the Group’s revenue is as folows:
2024年
HK$’000
千港元
Revenue from contracts with customers来自客户合约的收益
Construction contracts建筑合约726,022
RMA装修及维修工程434,348
1,160,370
| Construction contracts | RMAA | Total |
|---|---|---|
| 建筑合约 | 装修及维修工程 | 合计 |
| HK$’000 | HK$’000 | HK$’000 |
| 千港元 | 千港元 | 千港元 |
| 919,765 | – | 919,765 |
| – | 138,909 | 138,909 |
| 919,765 | 138,909 | 1,058,674 |
196WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- （续）
来自客户合约的收益
(i) 来自客户合约的收益分类资料
截至2025年3月31日止年度
截至2024年3月31日止年度
本集团随时间确认来自客户合约的
收益。
6. REVENUE (continued)
Revenue from contracts with customers
(i) Disagregation of revenue from contracts with
customers
For the year ended 31 March 2025
Segments
分部
Type of services服务类别
Building construction services屋宇建造服务
RMA works services装修及维修工程服务
Total合计
For the year ended 31 March 2024
Segments
Construction
contractsRMATotal
分部建筑合约装修及维修工程合计
HK$’000HK$’000HK$’000
千港元千港元千港元
Type of services服务类别
Building construction services屋宇建造服务726,022–726,022
RMA works services装修及维修工程服务–434,348434,348
Total合计726,022434,3481,160,370
The Group’s revenue from contracts with customers
was recognised over time.
197伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
来自客户合约的收益（续）
(i) 客户合约的履约责任
本集团向客户提供建筑服务，包括
屋宇建造服务及装修及维修工程服
务。倘本集团创造或提升一项由客
户控制的资产，则该等服务会于本
集团履约时确认为于一段时间内达
成的一项履约责任。收益根据合约
完成的阶段使用产量法就该等建筑
服务予以确认。
合约资产（减同一合约的相关合约
负债）于履行建筑服务期间确认，
代表本集团就所履行服务收取代价
的权利，原因为有关权利取决于本
集团达成指定里程碑的未来表现或
与客户所协定的建筑工程价值。于
权利成为无条件后，合约资产转拨
至贸易应收款项。当本集团自客户
获取已完成建筑工程的证书时，本
集团通常将合约资产转拨至贸易应
收款项。
6. REVENUE (continued)
Revenue from contracts with customers (continued)
(i) Performance obligations for contracts with customers
The Group provides construction services, including
building construction services and RMA works
services to customers. Such services are recognised
as a performance obligation satisfied over time as the
Group creates or enhances an aset that the customer
controls as the Group performs. Revenue is recognised
for these construction services based on the stage of
completion of the contract using output method.
A contract aset, net of contract liability related to the
same contract, is recognised over the period in which
the construction services are performed representing
the Group’s right to consideration for the services
performed because the rights are conditioned on the
Group’s future performance in achieving specified
milestones or the value of construction work as
agred with the customers. The contract asets are
transfered to trade receivables when the rights
become unconditional. The Group typicaly transfers
the contract asets to trade receivables when the
Group obtained the certification of the completed
construction work from the customers.
198WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- （续）
来自客户合约的收益（续）
(i) 客户合约的履约责任（续）
应收保留金于缺陷责任期届
满前分类为合约资产，而缺
陷责任期介乎实际完工日期
起一至两年（2024年：一至两
年）。当缺陷责任期届满时，
相关合约资产金额重新分类
为贸易应收款项。缺陷责任
期用作保证所履行之建筑服
务符合协定之规格，而有关
保证不能单独购买。
(i) 分配至客户合约余下履约责
任的交易价格
就屋宇建筑以及其他装修及
维修工程服务而言，由于已
提供服务，而付款一般于发
票日期起计30日内到期，
故履约责任随时间达成。于
2025年3月31日，分配至余下
履约责任的交易价格总额为
1,481,485,000港元（2024年：
1,889,064,000港元），本集团
将于屋宇建造完成时（预期为
未来12至48个月内）确认有关
收益。
6. REVENUE (continued)
Revenue from contracts with customers (continued)
(i) Performance obligations for contracts with customers
(continued)
Retention receivables, prior to expiration of defect
liability period, are clasified as contract asets, which
ranges from one to two years (2024: one to two years)
from the date of the practical completion of the
construction. The relevant amount of contract aset
is reclasified to trade receivables when the defect
liability period expires. The defect liability period
serves as an asurance that the construction services
performed comply with agred upon specifications and
such asurance canot be purchased separately.
(i) Transaction price alocated to the remaining
performance obligation for contracts with customers
For the building construction and other RMA works
services, the performance obligation is satisfied
over time as services are rendered and payment
is generaly due within 30 days from the date of
biling. As at 31 March 2025, the agregate amount
of the transaction price alocated to the remaining
performance obligations was HK$1,481,485,000 (2024:
HK$1,889,064,000), and the Group wil recognise
this revenue in the future when the buildings are
completed, which are expected to ocur over the next
12 to 48 months.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 977,022 |
| 504,463 |
| 1,481,485 |
199伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
来自客户合约的收益（续）
(i) 分配至客户合约余下履约责任的
交易价格（续）
于报告期末分配至余下履约责任
（未履行或部分未履行）的交易价
格与屋宇建造及装修及其他维修工
程服务有关，并载列如下：
就定期合约下的装修及维修工程服
务而言，由于已提供服务，而付
款一般于发票日期起计30日内到
期，故履约责任随时间达成。本集
团应用香港财务报告准则第15号
第121段的可行权宜方法，且并无
披露分配至余下原先预计期间为一
年或以下的合约履约责任的交易价
格金额。
6. REVENUE (continued)
Revenue from contracts with customers (continued)
(i) Transaction price alocated to the remaining
performance obligation for contracts with customers
(continued)
The transaction price alocated to the remaining
performance obligations (unsatisfied or partialy
unsatisfied) as at the end of the reporting period
related to building construction and other RMA works
services is as folows:
2024年
HK$’000
千港元
Expected to be recognised within one year预期将于一年内确认939,742
Expected to be recognised after one year预期将于一年后确认949,322
1,889,064
For RMA works services under term contracts, the
performance obligation is satisfied over time as services
are rendered and payment is generaly due within 30
days from the date of biling. The Group aplies the
practical expedient in paragraph 121 of HKFRS 15 and
does not disclose the amount of the transaction price
alocated to the remaining performance obligation for
contracts with an original expected duration of one
year or les.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 1,061 |
| 3,719 |
| 658 |
| 3,830 |
| 155 |
| (10) |
| 145 |
| (85) |
| 2,082 |
| 11,410 |
200WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- 、其他收益及亏损
* 截至2025年3月31日止年度之政府补贴主要指收到
来自香港特别行政区政府项下的防疫抗疫基金的
补贴。概无与补贴相关之未达成条件或然事项。
7. OTHER INCOME, OTHER GAINS AND LOSES
2024年
HK$’000
千港元
Dividend income from equity investments at FVTPL按公允值计入损益的股权投
资之股息收入1,222
Fair value gain (los) on financial asets at FVTPL,
net
按公允值计入损益的金融资
产之公允值收益（亏损），
净额(2,802)
Government grants政府补贴17
Interest income利息收入3,056
Reversal of (impairment loses) under expected
credit los model, net, on:
预期信贷亏损模式下的减值
亏损拨回（减值亏损），净
值：
Contract asets合约资产49
Trade receivables贸易应收款项(303)
(254)
Los on disposal and write-of of property,
plant and equipment
出售及撇销物业、厂房及设
备亏损(207)
Sundry income杂项收入2,508
3,540
* Government grants for the year ended 31 March 2025 mainly represented receipt
under the Anti-epidemic Fund from the Government of the Hong Kong Special
Administrative Region. There were no unfulfiled conditions or contingencies
related to the grants.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 31 |
| 416 |
| 447 |
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 1,052 |
| 6,206 |
| 980 |
| 89,085 |
| 2,662 |
| 91,747 |
201伟工控股有限公司 年报2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
8. 财务成本
9. 除税前溢利
- ,633,000港元
（2024年：78,966,000港元）。
8. FINANCE COSTS
2024年
HK$’000
千港元
Interest on bank borowings银行借款利息–
Interest on lease liabilities租赁负债利息272
9. PROFIT BEFORE TAXATION
2024年
HK$’000
千港元
Profit before taxation is arived at after charging:除税前溢利乃扣除下列各项
后计算：
Depreciation of property, plant and equipment物业、厂房及设备折旧1,665
Depreciation of right-of-use asets使用权资产折旧5,648
Auditor’s remuneration核数师酬金1,128
Employe benefit expense
(excluding directors’ remuneration (note 10):*
雇员福利开支
（不包括董事酬金（附注
10）：*
Wages and salaries工资及薪金93,569
Pension scheme contributions
(defined contribution scheme)
退休金计划供款
（定额供款计划）3,020
96,589
- $75,633,000 (2024:
HK$78,966,000).
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 596 |
| 4,403 |
| 266 |
| 350 |
| 5,019 |
| 5,615 |
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 36 |
| 180 |
| 180 |
| 200 |
| 560 |
| 596 |
202WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
10. 董事及最高行政人员薪酬
根据上市规则、香港公司条例第383(1)
(a)、(b)、(c)及(f)条及公司（披露董事利
益资料）规例第2部所披露的本年度董事
及最高行政人员薪酬如下：
(a) 非执行董事及独立非执行董事
年内已付非执行董事及独立非执行
董事的袍金如下：
10. DIRECTORS’ AND CHIEF EXECUTIVE’S
REMUNERATION
Directors’ and chief executive’s remuneration for the year,
disclosed pursuant to the Listing Rules, section 383(1)(a),
(b), (c) and (f) of the Hong Kong Companies Ordinance and
Part 2 of the Companies (Disclosure of Information about
Benefits of Directors) Regulation, is as folows:
2024年
HK$’000
千港元
Fes袍金560
Other emoluments:其他薪酬：
Salaries, alowances and benefits in kind薪金、津贴及实物福利4,148
Discretionary bonuses酌情花红–
Pension scheme contributions
(defined contribution scheme)
退休金计划供款
（定额供款计划）329
4,477
5,037
(a) Non-executive director and independent non-
executive directors
The fes paid to non-executive director and
independent non-executive directors during the year
were as folows:
2024年
HK$’000
千港元
Non-executive director:非执行董事：
Ms. Chan Lok Man 陈乐雯女士–
Independent non-executive directors:独立非执行董事：
Dr. Lau Chi Keung 刘志强博士180
Mr. Chan Tim Yiu Raymond 陈添耀先生180
Mr. Sze Kwok Wing Nigel 施国荣先生200
| Fees | Salaries, allowances and benefits in kind | Discretionary bonuses | Pension scheme contributions | Total remuneration |
|---|---|---|---|---|
| 袍金 | 薪金、津贴及 实物福利 | 酌情花红 | 退休金计划 供款 | 薪酬总额 |
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 |
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 |
| – | 2,148 | 133 | 179 | 2,460 |
| – | 1,330 | 80 | 100 | 1,510 |
| – | 925 | 53 | 71 | 1,049 |
| – | 4,403 | 266 | 350 | 5,019 |
203伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
(a) 非执行董事及独立非执行董事
（续）
- ，
自2024年12月12日生效。
年内概无应付非执行董事及独立
非执行董事的其他酬金（2024年：
无）。
(b) 执行董事及最高行政人员
- 。
于年内概无董事放弃或同意放弃任
何薪酬之安排（2024年：无）。
10. DIRECTORS’ AND CHIEF EXECUTIVE’S
REMUNERATION (continued)
(a) Non-executive director and independent non-
executive directors (continued)
* Ms. Chan Lok Man had ben apointed as non-executive director of the
Company with efect from 12 December 2024.
There were no other emoluments payable to the non-
executive director and independent non-executive
directors during the year (2024: Nil).
(b) Executive directors and the chief executive
20252025年
Executive directors:执行董事：
Mr. Tsang Ka Yip (“Mr. Tsang”)曾家叶先生（「曾先生」）
Mr. Tsang Tsz Him Philip曾梓谦先生
Mr. Tsang Tsz Kit Jery曾梓杰先生
20242024年
Executive directors:执行董事：
Mr. Tsang曾先生–2,048–1702,218
Mr. Tsang Tsz Him Philip曾梓谦先生–1,219–921,311
Mr. Tsang Tsz Kit Jery曾梓杰先生–881–67948
–4,148–3294,477
* Mr. Tsang is the executive director and the chief executive oficer of the
Company.
There was no arangement under which a director
waived or agred to waive any remuneration during
the year (2024: Nil).
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 6,001 |
| 97 |
| 6,098 |
| 2025 |
|---|
| 2025年 |
| 1 |
| 1 |
| 1 |
| 3 |
204WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
11. 雇员薪酬
截至2025年3月31日止年度，五名最高
薪酬雇员包括本公司的两名（2024年：
两名）董事，其薪酬详情载于上文附注
10。其余三名（2024年︰三名）非董事
及非最高行政人员最高薪酬雇员于年内
之薪酬详情载列如下：
薪酬在下列范围内之非董事及非最高行
政人员最高薪酬雇员人数载列如下：
年内，本集团并无向任何非董事及非最
高行政人员最高薪酬雇员支付薪酬作为
吸引加入本集团或加入本集团时的奖励
或作为离职补偿（2024年：无）。
11. EMPLOYES’ EMOLUMENTS
The five highest paid employes during the year ended
31 March 2025 included two (2024: two) directors of the
Company, details of whose remuneration are set out in note
10 above. Details of the remuneration of the remaining
thre (2024: thre) non-director and non-chief executive
highest paid employes for the year are as folows:
2024年
HK$’000
千港元
Salaries, alowances and benefits in kind薪金、津贴及实物福利5,823
Pension scheme contributions退休金计划供款95
5,918
The number of the non-director and non-chief executive
highest paid employes whose remuneration fel within the
folowing bands is as folows:
Number of employes
雇员数目
2024年
HK$1,000,001 to HK$1,500,0001,000,001港元至1,500,000港元–
HK$1,500,001 to HK$2,000,0001,500,001港元至2,000,000港元2
HK$2,500,001 to HK$3,000,0002,500,001港元至3,000,000港元1
During the year, no remuneration was paid by the Group
to any of the non-director and non-chief executive highest
paid employes as an inducement to join or upon joining
the Group or as compensation for los of ofice (2024: Nil).
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 1,122 |
| (2) |
| (376) |
| 744 |
205伟工控股有限公司 年报2024/2025
NOTES TO THE 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
12. 所得税开支
根据香港利得税两级利得税率制度，合
资格集团实体的首2百万港元之溢利将
以8.25%的税率征税，而超过2百万港
元之溢利将以16.5%的税率征税。不符
合两级利得税率制度之集团实体利
润将继续按16.5%的固定税率征税。因
此，合资格集团实体的首2百万港元估
计应课税溢利按8.25%税率计算香港利
得税，而超过2百万港元的估计应课税
溢利则按16.5%税率计算香港利得税。
12. INCOME TAX EXPENSE
2024年
HK$’000
千港元
The income tax expense comprises:所得税开支包括：
Hong Kong Profits Tax:香港利得税：
Curent tax即期税项1,124
Overprovision in prior year过往年度超额拨备(7)
Defered tax (note 24)递延税项（附注24）(234)
Under the two-tiered profits tax rates regime of Hong Kong
Profits Tax, the first HK$2 milion of profits of the qualifying
group entity wil be taxed at 8.25%, and profits above HK$2
milion wil be taxed at 16.5%. The profits of group entities
not qualifying for the two-tiered profits tax rates regime wil
continue to be taxed at a flat rate of 16.5%. Acordingly,
the Hong Kong profits tax of the qualifying group entity
is calculated at 8.25% on the first HK$2 milion of the
estimated asesable profits and at 16.5% on the estimated
asesable profits above HK$2 milion.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 8,130 |
| 1,341 |
| (918) |
| 306 |
| (165) |
| (2) |
| 146 |
| 36 |
| 744 |
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 9,518 |
| 9,600 |
206WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
- （续）
年内所得税开支与综合损益及其他全面
收益表中除税前溢利对账如下：
13. 股息
12. INCOME TAX EXPENSE (continued)
The income tax expense for the year can be reconciled to
the profit before taxation in the consolidated statement of
profit or los and other comprehensive income as folows:
2024年
HK$’000
千港元
Profit before taxation除税前溢利6,884
Income tax expense at Hong Kong Profits
Tax rate of 16.5% (2024: 16.5%)
按香港利得税率16.5%
（2024年：16.5%）计算的
所得税开支1,136
Tax efect of income not taxable for tax purpose免税收入之税务影响(404)
Tax efect of expenses not deductible
for tax purpose
不可扣税开支的税务影响
Income tax at concesion rate所得税优惠税率(165)
Overprovision in prior year过往年度超额拨备(7)
Tax loses not recognised未确认税项亏损140
Deductible temporary diferences not recognised未确认可扣税暂时差额–
Income tax expense所得税开支883
13. DIVIDENDS
2024年
HK$’000
千港元
Final dividend in respect of the previous
financial year paid during the year –
HK1.2 cents (2024: HK1.2 cents)
per ordinary share
年内已付上一个财政年度
末期股息－每股普通股
1.2港仙（2024年：1.2港仙）
9,518
Proposed final dividend –
HK1.2 cents (2024: HK1.2 cents)
per ordinary share
建议末期股息－每股普通股
1.2港仙（2024年：1.2港仙）
9,600
207伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
派付截至2024年3月31日止财政年度之
末期股息每股1.2港仙（合计9,518,000
港元）乃基于已发行普通股数目减股份
奖励计划项下持有之股份。
年内建议末期股息须待本公司股东于应
届股东周年大会上批准后方可作实。该
等财务报表并无反映应付末期股息。
14. 每股盈利
每股基本盈利之金额乃基于本公司拥
有人应占年内溢利7,386,000港元（2024
年：6,001,000港元）及年内已发行普通
股加权平均数793,204,000股（2024年：
793,204,000股）计算。
截至2025年3月31日止年度用于计算的
普通股加权平均数乃经调整之数目，以
反映本公司股份奖励计划项下由受托人
持有之6,796,000股（2024年：6,796,000
股）普通股。
截至2025年及2024年3月31日止年度，
本集团并无具潜在摊薄影响的已发行普
通股。
13. DIVIDENDS (continued)
The payment of a final dividend in respect of the financial
year ended 31 March 2024 of HK1.2 cents per share,
totaling HK$9,518,000, was based on the number of
ordinary shares in isue les shares held under share award
plan.
The proposed final dividend for the year is subject to the
aproval of the Company’s shareholders at the forthcoming
anual general meting. These financial statements do not
reflect the final dividend payable.
14. EARNINGS PER SHARE
The calculation of basic earnings per share amount is based
on the profit for the year atributable to owners of the
Company of HK$7,386,000 (2024: HK$6,001,000), and the
weighted average number of ordinary shares of 793,204,000
(2024: 793,204,000) in isue during the year.
The weighted average number of ordinary shares used in
the calculation for the year ended 31 March 2025 is the
number adjusted to reflect the 6,796,000 (2024: 6,796,000)
ordinary shares held by the truste under the share award
plan of the Company.
The Group had no potentialy dilutive ordinary shares in
isue during the years ended 31 March 2025 and 2024.
| Land and buildings | Leasehold improvements | Machinery and equipment | Furniture, fixtures and office equipment | Motor vehicles | Total |
|---|---|---|---|---|---|
| 土地及楼宇 | 租赁物业装修 | 机械及设备 | 家俱、装置 及办公设备 | 汽车 | 合计 |
| HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 |
| 千港元 | 千港元 | 千港元 | 千港元 | 千港元 | 千港元 |
| 900 | 3,648 | 2,947 | 8,218 | 6,130 | 21,843 |
|---|---|---|---|---|---|
| – | – | – | 45 | – | 45 |
| – | – | (782) | (803) | (4,094) | (5,679) |
| 900 | 3,648 | 2,165 | 7,460 | 2,036 | 16,209 |
| 900 | 3,648 | 1,836 | 5,114 | 3,290 | 14,788 |
|---|---|---|---|---|---|
| – | – | 189 | 572 | 291 | 1,052 |
| – | – | (488) | (720) | (2,389) | (3,597) |
| 900 | 3,648 | 1,537 | 4,966 | 1,192 | 12,243 |
| – | – | 628 | 2,494 | 844 | 3,966 |
|---|
208WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
- 、厂房及设备15. PROPERTY, PLANT AND EQUIPMENT
COST成本
At 1 April 2023于2023年4月1日9003,6483,1868,7107,69724,141
Aditions添置–96–96
Disposals/writen-of出售╱撇销–(239)(588)(1,567)(2,394)
At 31 March 2024于2024年3月31日
Aditions添置
Disposals/writen-of出售╱撇销
At 31 March 2025于2025年3月31日
DEPRECIATION折旧
At 1 April 2023于2023年4月1日9003,6481,8034,9743,54514,870
Provided for the year年度拨备–2536967161,665
Eliminated on disposals/writen-of出售╱撇销对销–(220)(556)(971)(1,747)
At 31 March 2024于2024年3月31日
Provided for the year年度拨备
Eliminated on disposals/writen-of出售╱撇销对销
At 31 March 2025于2025年3月31日
CARYING VALUES账面值
At 31 March 2025于2025年3月31日
At 31 March 2024于2024年3月31日–1,1113,1042,8407,055
| Leased properties | Motor vehicle | Total |
|---|---|---|
| 租赁物业 | 汽车 | 合计 |
| HK$’000 | HK$’000 | HK$’000 |
| 千港元 | 千港元 | 千港元 |
| 3,975 | 957 | 4,932 |
| 5,992 | 214 | 6,206 |
|---|
209伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- 、厂房及设备（续）
物业、厂房及设备项目在预计可使用年
期内经计及估计余下价值后使用直线法
或结余递减法按下列年率计算折旧以撇
销成本
土地及楼宇于租赁期及25年
（以较短者为准）
租赁物业装修于租赁期限内
机械及设备按结余递减计算为20%
家俱、装置及
办公设备
按结余递减计算为20%
汽车按结余递减计算为20%
16. 使用权资产
15. PROPERTY, PLANT AND EQUIPMENT (continued)
Depreciation is provided to write of the cost of items
of property, plant and equipment over their estimated
useful lives and after taking into acount of their estimated
residual values, using straight-line or reducing balance
methods, at the folowing rates per anum:
Land and buildingsOver the shorter of the lease
term and 25 years
Leasehold improvementsOver the lease terms
Machinery and equipment20% on the reducing balance
Furniture, fixtures and ofice
equipment
20% on the reducing balance
Motor vehicles20% on the reducing balance
16. RIGHT-OF-USE ASETS
As at 31 March 2025于2025年3月31日
Carying amount账面值
As at 31 March 2024于2024年3月31日
Carying amount账面值8,3441,1719,515
For the year ended 31 March 2025截至2025年3月31日止年度
Depreciation charge折旧费用
For the year ended 31 March 2024截至2024年3月31日止年度
Depreciation charge折旧费用5,608405,648
| 2025 |
|---|
| 2025年 |
| HK$000 |
| 千港元 |
| 370 |
| 7,094 |
| 1,623 |
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 3,672 |
| 8,919 |
| 12,591 |
| – |
| – |
| – |
210WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- （续）
于两个年度内，本集团租赁若干办公
室、员工宿舍及汽车用于营运。租赁合
约按两至三年的租期订立。租期乃按
个别基准磋商，包括各种不同条款及条
件。于厘定租期及评估不可撤销期间之
期限时，本集团应用合约之定义并厘定
合约可强制执行之期限。
17. 按公允值计入损益的金融资产
16. RIGHT-OF-USE ASETS (continued)
2024年
HK$000
千港元
Expense relating to short-term leases有关短期租赁的开支521
Total cash outflow for leases租赁的现金流出总额6,365
Adition to right-of-use asets添置使用权资产8,142
For both years, the Group leases certain ofices, a staf
quarter and a motor vehicle for its operations. Lease
contracts are entered into for lease terms of 2 to 3 years.
Lease terms are negotiated on an individual basis and
contain a wide range of diferent terms and conditions. In
determining the lease term and asesing the length of the
non-cancelable period, the Group aplies the definition of
a contract and determines the period for which the contract
is enforceable.
17. FINANCIAL ASETS AT FAIR VALUE THROUGH
PROFIT OR LOS
2024年
HK$’000
千港元
Non-curent:非流动：
Other investment, at quoted price (note a)其他投资，按报价计量（附注a）4,200
Life insurance policy (note b)人寿保单（附注b）8,605
12,805
Curent:流动：
Listed equity investments, at fair value (note c)上市股权投资，按公允值计量
（附注c）17,362
Other investments, at quoted price (note c)其他投资，按报价计量（附注c）1,648
19,010
211伟工控股有限公司 年报2024/2025
NOTES TO THE 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）
附注：
(a) 由于合约现金流量并非仅支付本金
及利息，故该投资被分类为按公允
值计入损益的金融资产。
(b) 截至2023年3月31日止年度，本集
团与一间保险公司订立主要管理层
人寿保险（「保单」），为本公司执
行董事曾梓谦先生投保。根据保
单，受益人及保单持有人均为本集
团。
本集团就保单缴付一次性保
费1,282,063美元（合共相等于
10,082,000港元）。本集团可随时
终止保单，并根据于退保日期保单
的退保价值（「退保价值」）收取现
金。
保单投资以美元（「美元」）计值。
保单投资被分类为按公允值计入损
益的金融资产，乃由于其合约现金
流量并非仅支付本金及利息。
于2025年及2024年3月31日，保单
已质押予银行，以抵押授予本集团
的若干银行融资。
(c) 由于持作买卖，故该等投资被分类
为按公允值计入损益的金融资产。
17. FINANCIAL ASETS AT FAIR VALUE THROUGH
PROFIT OR LOS (continued)
Notes:
(a) The investment was clasified as a financial aset at
FVTPL as the contractual cash flows are not solely
payments of principal and interest.
(b) During the year ended 31 March 2023, the Group
entered into a key man life insurance policy (the
“Insurance Policy”) to insure Mr. Tsang Tsz Him
Philip, an executive director of the Company, with an
insurance company. Under the policy, the beneficiary
and policyholder are the Group.
The Group paid a one-of premium of US$1,282,063
(equivalent to HK$10,082,000 in total) for the Insurance
Policy. The Group can terminate the Insurance Policy
at any time and receive cash based on the surender
value of the Insurance Policy at the date of withdrawal
(the “Surender Value”).
The investment in the Insurance Policy is denominated
in United States dolars (“US$”).
The investment in the Insurance Policy was clasified as
a financial aset at FVTPL as its contractual cash flows
are not solely payments of principal and interest.
At 31 March 2025 and 2024, the Insurance Policy was
pledged to a bank to secure certain banking facilities
granted to the Group.
(c) The investments were clasified as financial asets at
FVTPL as they were held for trading.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 69,198 |
| 94,015 |
| 163,213 |
| (638) |
| 162,575 |
| 182,406 |
| (686) |
| 181,720 |
| 344,295 |
212WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
18. 合约资产及贸易应收款额
附注：
(a) 其他合约资产包括本集团有权就完
成工程收取的代价，惟未开具发票
的款项（因建筑合约以及装修及维
修工程而产生）除外。于权利成为
无条件后（通常为一至三个月），
其他合约资产转拨至贸易应收款
项。于2023年4月1日、2024年3月
31日及2025年3月31日，本集团之
其他合约资产分别为98,817,000港
元、162,191,000港元及69,198,000
港元。
18. CONTRACT ASETS AND TRADE RECEIVABLES
2024年
HK$’000
千港元
Other contract asets (note a)其他合约资产（附注a）162,191
Retention receivables (note b)应收保留金（附注b）67,675
229,866
Les: Alowance for credit loses减：信贷亏损拨备(793)
Total contract asets合约资产总额229,073
Trade receivables贸易应收款项161,295
Les: Alowance for credit loses减：信贷亏损拨备(676)
Total trade receivables (note c)贸易应收款项总额（附注c）160,619
Total contract asets and trade receivables合约资产及贸易应收款项总值389,692
Notes:
(a) Other contract asets consist of the Group’s rights
to consideration for works completed but unbiled
amounts resulting from construction contracts and
RMA. Other contract asets are transfered to trade
receivables when the rights become unconditional
which was generaly in one to thre months. As at 1
April 2023, 31 March 2024 and 31 March 2025, the
Group’s other contract asets were HK$98,817,000,
HK$162,191,000 and HK$69,198,000, respectively.
213伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
附注：（续）
(b) 应收保留金为客户保留的部分代
价，其应于成功完成合约时支
付，以向客户保证本集团将按合约
完成履约责任，而非用以向客户提
供融资。于2023年4月1日、2024年
3月31日及2025年3月31日，本集团
之应收保留金分别为66,812,000港
元、67,675,000港元及94,015,000港
元。于2025年3月31日，应收保留
金须于一至两年内偿还。其中，应
收保留金48,201,000港元（2024年：
26,226,000港元）预期将于一年以上
收回。应收保留金45,814,000港元
（2024年：41,449,000港元）预期将
于十二个月内收回。
(c) 贸易应收款项指合约工程的应收款
项。管理层一般会按月向客户提交
中期付款申请，当中包含一份管理
层估算上一个月所完成的工程估值
结算单。接获中期付款申请后，客
户的建筑师或顾问会核实所完成的
工程相关估值，并在30日内发出
中期付款证书。客户会于发出中期
付款证书后30日内，按照有关证
书中所列经核证的金额（扣除任何
根据合约的保留金）向本集团作出
付款。
本集团存在若干集中信贷风险。
于2025年3月31日，五大贸易应
收款项结余占贸易应收款项总额
的95.3%（2024年：92.8%），而于
2025年3月31日，应收最大债务人
款项占贸易应收款项总额的25.4%
（2024年：49.8%）。贸易应收款项
并无计息。
18. CONTRACT ASETS AND TRADE RECEIVABLES
(continued)
Notes: (continued)
(b) Retention receivables are part of the consideration that
the customers retain which are payable on sucesful
completion of the contracts in order to provide the
customers with asurance that the Group wil complete
its obligation satisfactorily under the contracts, rather
than to provide financing to the customers. As at 1
April 2023, 31 March 2024 and 31 March 2025, the
Group’s retention receivables were HK$66,812,000,
HK$67,675,000 and HK$94,015,000, respectively. At
31 March 2025, retention receivables are repayable
within terms ranging from one to two years. Included
in the retention receivables of HK$48,201,000 (2024:
HK$26,226,000) was expected to be recovered
after more than one year. Retention receivables of
HK$45,814,000 (2024: HK$41,449,000) are expected to
be recovered within twelve months.
(c) Trade receivables represented receivables for
contract work. Management generaly submits interim
payment aplications to customers on a monthly basis
containing a statement seting out management’s
estimation of the valuation of the works completed
in the preceding month. Upon receiving the interim
payment aplication, the architect or the consultant
of the customer verifies such valuation of works
completed and isues an interim payment certificate
within 30 days. Within 30 days after the isuance
of interim payment certificate, the customer makes
payment to the Group based on the certified amount
stipulated in such certificate, deducting any retention
money in acordance with the contract.
There is a certain concentration of credit risk. The
balances of the five largest trade receivables as at 31
March 2025 represented 95.3% (2024: 92.8%) of total
trade receivables while 25.4% (2024: 49.8%) of total
trade receivables as at 31 March 2025 were due from
the largest debtor. Trade receivables are non-interest-
bearing.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 181,444 |
| 175 |
| 101 |
| 181,720 |
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 20,117 |
| 14,647 |
| 34,764 |
| (10,703) |
| 24,061 |
214WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
- （续）
附注：（续）
(c) （续）
根据发票日期及扣除信贷亏损拨备
后，贸易应收款项的账龄分析如
下：
- 、按金及其他应收款项
上述资产概无逾期或减值。
18. CONTRACT ASETS AND TRADE RECEIVABLES
(continued)
Notes: (continued)
(c) (continued)
An ageing analysis of the trade receivables based on
the invoice date and net of alowance for credit loses,
is as folows:
2024年
HK$’000
千港元
Within 3 months3个月内159,941
3 to 6 months3至6个月280
6 to 12 months6至12个月398
160,619
19. PREPAYMENTS, DEPOSITS AND OTHER
RECEIVABLES
2024年
HK$’000
千港元
Prepayments预付款项23,888
Deposits and other receivables按金及其他应收款项20,565
44,453
Les: Prepayments and deposits
clasified as non-curent asets
减：分 类为非流动资产之预付款项
及按金(10,536)
Curent portion流动部分33,917
None of the above asets is either past due or impaired.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 35,646 |
| 101,135 |
| 136,781 |
| (30,500) |
| (10,000) |
| 96,281 |
215伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- 、原到期日不少于三个
月的定期存款以及现金及银行结
余
银行现金按每日银行存款利率以浮动利
率计息。短期定期存款为3个月（2024
年：3个月）内不等，按相关短期定期存
款利率赚取利息。银行结余及定期存款
存于近期无违约记录的信誉良好银行。
于2025年3月31日，原到期日不少于三
个月的定期存款10,000,000港元（2024
年：无）按市场年利率3.5%计息。
于2025年3月31日，若干银行融资由
抵押存款5,000,000港元（2024年：
18,690,000港元）担保。
20. PLEDGED DEPOSITS, TIME DEPOSIT WITH
ORIGINAL MATURITY OF NOT LES THAN THRE
MONTHS AND CASH AND BANK BALANCES
2024年
HK$’000
千港元
Cash on hand and at banks手头及银行现金72,037
Time deposits定期存款39,620
111,657
Les: Pledged deposits (note 28)减：抵押存款（附注28）(34,190)
Time deposit with original
maturity of not les than thre
months
原到期日不少于三个月的定期存款
–
Total cash and bank balances现金及银行结余总额77,467
Cash at banks earns interest at floating rates based on daily
bank deposit rates. Short term time deposits are made for
varying periods within 3 months (2024: 3 months), and earn
interest at the respective short term time deposit rates.
The bank balances and time deposits are deposited with
creditworthy banks with no recent history of default.
As at 31 March 2025, time deposit of HK$10,000,000
(2024:Nil) with original maturity of not les than thre
months caries interest at market rates of 3.5% per anum.
As at 31 March 2025, certain bank facilities were secured by
pledged deposits of HK$5,000,000 (2024: HK$18,690,000).
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 76,820 |
| 71,713 |
| 148,533 |
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 9,004 |
| 98,212 |
| 107,216 |
216WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
21. 贸易应付款项及应付保留金
贸易购置的平均信贷期为30日。
应付保留金指自分包商进行工程的应付
款项中扣留的保留金。50%的保留金一
般于各项目完成后到期缴付，而余下
50%则于各合约的缺陷责任期届满后到
期缴付，缺陷责任期为各项目完成日期
起计介乎一至两年。金额为无抵押、免
息及可于本集团一般营运周期内的个别
合约缺陷责任期届满时偿还。
22. 其他应付款项及应计费用
于2025年3月31日，97,908,000港元（2024
年：114,915,000港元）计入其他应付款
项及应计费用的金融负债为并无计息，
且预期于一年内偿付。
21. TRADE AND RETENTION PAYABLES
2024年
HK$’000
千港元
Trade payables贸易应付款项113,135
Retention payables应付保留金63,049
176,184
The average credit period on trade purchase is 30 days.
Retention payables represent the retention money witheld
from the amounts payable for work performed by the
subcontractors. 50% of the retention money is normaly due
upon completion of respective project and the remaining
50% portion is due upon the end of the defect liability
period of individual contracts, ranging from one to two
years from the date of the completion of respective project.
The amount is unsecured, interest-fre and repayable at the
end of the defective liability period of respective contract
which is within the Group’s normal operating cycle.
22. OTHER PAYABLES AND ACRUALS
2024年
HK$’000
千港元
Other payables其他应付款项13,834
Acruals应计费用115,203
129,037
Financial liabilities of HK$97,908,000 (2024: HK$114,915,000)
as at 31 March 2025 included in other payables and
acruals are non-interest-bearing and are expected to be
setled within one year.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 4,195 |
| 409 |
| – |
| 4,604 |
| (4,195) |
| 409 |
| Impairment of contract assets and trade receivables | Depreciation allowance in excess of related depreciation | Total |
|---|---|---|
| 合约资产及贸易 应收款项的减值 | 超出相关折旧的 折旧拨备 | 合计 |
| HK$’000 | HK$’000 | HK$’000 |
| 千港元 | 千港元 | 千港元 |
| (243) | 627 | 384 |
|---|---|---|
| 61 | (437) | (376) |
| (182) | 190 | 8 |
217伟工控股有限公司 年报2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
23. 租赁负债
截至2025年3月31日止年度，应用于
租赁负债的加权平均增量借款利率为
5.01%（2024年：4.63%）。
24. 递延税项
就呈列综合财务状况表而言，递延税项
资产及负债已互相抵销。下列为本集团
于各报告期间确认的递延税项资产及负
债及其变动：
23. LEASE LIABILITIES
2024年
HK$’000
千港元
Lease liabilities payable:应付租赁负债：
Within one year 一年内5,748
Within a period of more than one year but
not more than two years
超过一年但少于两年
3,367
Within a period of more than two year but
not more than five years
超过两年但少于五年
9,289
Les: Amount due for setlement with 12
months shown under curent liabilities
减：12 个月内结算的到期款项（于
流动负债项下显示）(5,748)
Amount due for setlement after 12 months
shown under non-curent liabilities
12个月后结算的到期款项（于非流
动负债项下显示）3,541
The weighted average incremental borowing rates aplied
to lease liabilities was 5.01% (2024: 4.63%) for the year
ended 31 March 2025.
24. DEFERED TAXATION
For the purpose of presentation in the consolidated
statement of financial position, defered tax asets and
liabilities have ben ofset. The folowings are the defered
tax asets and liabilities recognised by the Group and
movements thereon during each reporting period:
As at 1 April 2023于2023年4月1日(201)819618
Credit to profit or los (note 12)计入损益（附注12）(42)(192)(234)
As at 31 March 2024于2024年3月31日
Charge (credit) to profit or los
(note 12)
自损益中扣除（计入损益）
（附注12）
As at 31 March 2025于2025年3月31日
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 50,000 |
| 8,000 |
218WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
综合财务报表附注
For the year ended 31 March 2025
截至2025年3月31日止年度
25. 股本
26. 储备
本集团于本年度及过往年度的储备及其
变动金额于综合权益变动表呈列。
(i) 合并储备
合并储备为本公司日期为2019年
1月30日之招股章程所载的集团重
组前控股东应占目前本集团旗下
附属公司实缴股本总额。
(i) 根据股份奖励计划所持有股份
本公司购买及持有之股份按成本直
接于权益确认。该等股份被视为根
据股份奖励计划所持有股份。
25. SHARE CAPITAL
2024年
HK$’000
千港元
Authorised:法定：
5,000,000,000 ordinary shares of
HK$0.01 each
5,000,000,000股每股面值0.01港元的
普通股50,000
Isued and fuly paid:已发行及缴足：
800,000,000 ordinary shares of
HK$0.01 each
800,000,000股每股面值0.01港元的
普通股8,000
26. 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.
(i) Merger reserve
The merger reserve represents the agregate of
the paid-up share capital of the subsidiaries now
comprising the Group atributable to the controling
shareholder prior to the group reorganisation as set
out in the Company’s prospectus dated 30 January
2019.
(i) Shares held under share award plan
Shares acquired and held by the Company are
recognised directly in equity at cost. The shares have
ben treated as shares held under share award plan.
219伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 股份奖励计划
本公司董事会（「董事会」）于2020年7月
31日（「采纳日期」）采纳一项股份奖励
计划（「股份奖励计划」），据此，向本集
团或其投资实体作出贡献的本集团及其
投资实体任何的雇员（「合资格参与者」）
将有权参与，以嘉许及奖励对本集团的
增长及发展作出贡献的合资格参与者；
向合资格参与者给予激励，以留聘彼等
为本集团之持续营运及发展作出服务；
及为本集团进一步发展吸引合适的人
才。
本集团已设立信托（「股份奖励计划信
托」），以管理股份奖励计划。股份奖
励计划信托的受托人将从香港联合交易
所有限公司收购股份奖励计划项下将授
出的本公司股份，最高金额由董事会分
配，并持有该等股份直至归属。除非董
事会决定提前终止，否则，股份奖励计
划将自采纳日期起计10年期间内有效及
生效。
股份奖励计划不得认购超过于采纳日期
已发行股份总数的10%（即80,000,000
股份），作为购买将授予董事会挑选
合资格参与者的股份。
授予获授人的股份归属须受董事会酌情
决定的条件及归属时间表所规限。
自采纳日期起及直至2025年3月31日，
股份奖励计划项下概无授出或归属股份
奖励。
27. SHARE AWARD PLAN
The board of directors of the Company (the “Board”)
adopted a share award plan (the “Share Award Plan”)
on 31 July 2020 (the “Adoption Date”), under which any
employe of the Group and its invested entities, who
contributes to the Group or its invested entities (the “Eligible
Participants”), wil be entitled to participate, in order to
recognise and reward the contribution of the Eligible
Participants to the growth and development of the Group;
to give incentives to the Eligible Participants in order to
retain them for the continual operation and development
of the Group; and to atract suitable personel for further
development of the Group.
The Group has set up a trust (the “Share Award Plan
Trust”) for the purpose of administrating the Share Award
Plan. The truste of the Share Award Plan Trust wil acquire
shares of the Company to be awarded under the Share
Award Plan from The Stock Exchange of Hong Kong
Limited, with a maximum amount of funds to be alocated
by the Board, and hold such shares until they are vested.
Unles early terminated by the Board, the Share Award
Plan shal be valid and efective for a period of 10 years
comencing from the Adoption Date.
The Share Award Plan shal not exced 10% of the total
number of isued shares as at the Adoption Date (i.e.
80,000,000 shares) to be subscribed for the purchase of
the shares to be awarded to the Eligible Participants to be
selected by the Board.
The vesting of shares awarded to the awardes is subject
to conditions and vesting schedules as determined by the
Board at its discretion.
No share award has ben granted or vested under the
Share Award Plan since the Adoption Date and up to 31
March 2025.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 117,130 |
| Interest–bearing bank borrowing | Lease liabilities |
|---|---|
| 计息银行借款 | 租赁负债 |
| HK$’000 | HK$’000 |
| 千港元 | 千港元 |
| – | 9,289 |
|---|---|
| (31) | (6,724) |
| 31 | 416 |
| – | 1,623 |
| – | 4,604 |
220WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 或然负债
于报告期末，并未于财务报表拨备的或
然负债如下：
本集团向若干银行及一间保险公司提供
无限担保，以支持向本集团附属公司
发行履约保证金。于2025年3月31日，
若干获授履约保证金由25,500,000港元
（2024年：15,500,000港元）之抵押存款
作担保。
29. 融资活动产生之负债对账
下表详述本集团融资活动产生之负债变
动。融资活动产生之负债乃为现金流量
或未来现金流量于本集团综合现金流量
表分类为从融资活动所得。
28. CONTINGENT LIABILITIES
At the end of the reporting period, contingent liabilities
not provided for in the financial statements were as folows:
2024年
HK$’000
千港元
Performance bonds履约保证金49,824
The Group provided unlimited guarantes to certain
banks and an insurance company in suport of the isue
of performance bonds to the Group’s subsidiaries. As at
31 March 2025, certain performance bonds granted were
secured by pledged deposits of HK$25,500,000 (2024:
HK$15,500,000).
29. RECONCILIATION OF LIABILITIES ARISING FROM
FINANCING ACTIVITIES
The table below details changes in the Group’s liabilities
arising from financing activities. Liabilities arising from
financing activities are those for which cash flows were,
or future cash flows wil be, clasified in the Group’s
consolidated statement of cash flows from financing
activities.
At 1 April 2023于2023年4月1日–6,719
Changes from financing cash flows融资现金流量产生的变动–(5,844)
Interest expense利息开支–272
New leases新租赁–8,142
At 31 March 2024于2024年3月31日
Changes from financing cash flows融资现金流量产生的变动
Interest expense利息开支
New leases新租赁
At 31 March 2025于2025年3月31日
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 9,450 |
221伟工控股有限公司 年报2024/2025
NOTES TO THE 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. 主要非现金交易
截至2025年3月31日止年度，本集团就
租赁物业的租赁安排分别有1,623,000港
元（2024年：8,142,000港元）及1,623,000
港元（2024年：8,142,000港元）的使用
权资产及租赁负债非现金添置。
31. 资本承担
32. 关连方交易
本集团主要管理层人员酬金
本集团主要管理层人员为本公司董事。
彼等薪酬详情于财务报表附注10披露。
向五名最高薪酬人士支付的薪金总额、
房屋津贴、其他津贴及实物福利（附注
11）包括向曾先生之配偶黎玉莲女士支
付的房屋津贴1,580,000港元（2024年：
1,583,000港元），用作支付董事宿舍
（由曾先生共同使用）租金及开支。
30. MAJOR NON-CASH TRANSACTIONS
During the year ended 31 March 2025, the Group had non-
cash aditions to right-of-use asets and lease liabilities
of HK$1,623,000 (2024: HK$8,142,000) and HK$1,623,000
(2024: HK$8,142,000), respectively, in respect of lease
arangements for leased properties.
31. CAPITAL COMITMENTS
2024年
HK$’000
千港元
Capital expenditure in respect of
the acquisition of property, plant
and equipment contracted for but
not provided in the consolidated
financial statements
就收购物业、厂房及设备之已订约
但并未于综合财务报表作出拨备之
资本开支
–
32. RELATED PARTY TRANSACTIONS
Compensation of key management personel of the Group
The key management personel of the Group are the
directors of the Company. Details of their remuneration
are disclosed in note 10 to the financial statements. The
total salaries, housing alowances, other alowances and
benefits in kind to the five highest paid individuals (note
11) included the in-kind housing alowance of HK$1,580,000
(2024: HK$1,583,000) paid to Ms. Lai Yuk Lin Eliza, the
spouse of Mr. Tsang, for the rental payment and outgoings
of a director’s quarter, which was jointly used by Mr. Tsang.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 333,148 |
| 12,591 |
| 246,441 |
222WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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. 金融工具
金融工具分类
34. 金融工具之公允值计量
按经常基准以公允值计量的本集团金融
资产之公允值
就财务报告目的而言，公允值计量可按
公允值计量之输入数据可观察程度及公
允值计量之输入数据对其整体之重要
性划分为第一、第二或第三级，详述如
下：
• 第一级输入数据乃实体于计量日期
可于活跃市场就相同资产或负债获
得之报价（未经调整）；
• 第二级输入数据乃为第一级所载报
价以外之输入数据，而该等数据乃
就有关资产或负债可直接或间接观
察之输入数据；及
• 第三级输入数据乃资产或负债之不
可观察输入数据。
33. FINANCIAL INSTRUMENTS
Categories of financial instruments
2024年
HK$’000
千港元
Financial asets金融资产
Amortised cost摊销成本292,841
Fair value through profit or los按公允值计入损益31,815
Financial liabilities金融负债
Amortised cost摊销成本291,099
34. FAIR VALUE MEASUREMENT OF FINANCIAL
INSTRUMENTS
Fair value of the Group’s financial asets that are
measured at fair value on a recuring basis
For financial reporting purposes, fair value measurements
are categorised into Level 1, 2 or 3 based on the degre
to which the inputs to the fair value measurements are
observable and the significance of the inputs to the fair
value measurement in its entirety, which are described as
folows:
• Level 1 inputs are quoted prices (unadjusted) in active
markets for identical asets or liabilities that the entity
can aces at the measurement date;
- , other than quoted prices
included within Level 1, that are observable for the
aset or liability, either directly or indirectly; and
• Level 3 inputs are unobservable inputs for the aset or
liability.
| 31 March 2025 |
|---|
| 于2025年 3月31日 |
| HK$’000 |
| 千港元 |
| – |
| 3,672 |
| 8,919 |
223伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
按经常基准以公允值计量的本集团金融
资产之公允值（续）
本集团之部分金融资产于各报告期末以
公允值计量。下表提供有关该等金融资
产如何厘定公允值的资料（特别是所使
用的估值技术及输入数据）。
附注： 退保价值越高，从中产生的公允值估计越高，反
之亦然。
34. FAIR VALUE MEASUREMENT OF FINANCIAL
INSTRUMENTS (continued)
Fair value of the Group’s financial asets that are
measured at fair value on a recuring basis (continued)
Some of the Group’s financial asets are measured at fair
value at the end of each reporting period. The folowing
table gives information about how the fair values of these
financial asets are determined (in particular, the valuation
technique(s) and inputs used).
Fair value as at
于以下日期之公允值
Financial asets at FVTPL
31 March
Fair value
hierarchy
Valuation technique
and key inputs
Significant
unobservable inputs
按公允值计入损益的金融资产
于2024年
3月31日公允值层级
估值技术及
主要输入数据
重大不可观察
输入数据
HK$’000
千港元
Listed equity investments
上市股权投资
17,362Level 1
第一级
Quoted bid prices in
an active market
活跃市场所报买入价
N/A
不适用
Other investments
其他投资
5,848Level 2
第二级
Inputs from prior
transactions or
third-party pricing
information
先前交易之输入数据
或第三方定价资料
N/A
不适用
Life insurance policy
人寿保单
8,605Level 3
第三级
Surender value
provided by the
insurance company
保险公司提供的退保
价值
Surender value
provided by the
insurance company
(Note)
保险公司提供的退保
价值（附注）
Note: The higher the surender value, the higher the estimation of fair value derived
from it, and vice versa.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 8,605 |
| 314 |
| 8,919 |
224WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- （续）
按经常基准以公允值计量的本集团金融
资产之公允值（续）
年内，金融资产公允值计量概无第一级
与第二级间的转拨，亦无转入或转出第
三级（2024年：无）。
年内，公允值计量于第三级的变动如
下：
34. FAIR VALUE MEASUREMENT OF FINANCIAL
INSTRUMENTS (continued)
Fair value of the Group’s financial asets that are
measured at fair value on a recuring basis (continued)
During the year, there were no transfers of fair value
measurement betwen Level 1 and Level 2 and no transfers
into or out of Level 3 for financial asets (2024: Nil).
The movements in fair value measurements within Level 3
during the year are as folows:
2024年
HK$’000
千港元
Life insurance policy人寿保单
At the begining of the year年初8,383
Fair value gain recognised in profit or los于损益中确认之公允值收益222
At the end of the year年末8,605
225伟工控股有限公司 年报2024/2025
NOTES TO THE 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
35. 财务风险管理目标及政策
本集团主要金融工具包括按公允值计入
损益的金融资产、贸易应收款项、计入
预付款项、按金及其他应收款项的金融
资产、贸易应付款项及应付保留金、计
入其他应付款项及应计费用的金融负
债、抵押存款、原到期日不少于三个月
的定期存款以及现金及银行结余。该等
金融工具的详情于财务报表相关附注中
披露。
本集团金融工具产生的主要风险为信贷
风险、市价风险及流动资金风险。董事
会审阅并同意管理各有关风险的政策，
而该等政策如下概述。
信贷风险及减值评估
本集团的信贷风险主要来自合约资产及
贸易应收款项、计入预付款项、按金及
其他应收款项的金融资产、抵押存款、
原到期日不少于三个月的定期存款以及
现金及银行结余。
管理层密切且持续监察各债务人信誉及
付款模式。本集团贸易应收款项指客户
根据合约订明条款验证中期付款或保留
金。由于本集团客户主要由政府及半政
府机构、地产发展商或财务背景强大的
业主组成，管理层认为应收款项不可收
回的风险并不重大。
35. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES
The Group’s principal financial instruments include financial
asets at FVTPL, trade receivables, financial asets included
in prepayments, deposits and other receivables, trade and
retention payables, financial liabilities included in other
payables and acruals, pledged deposits, time deposit with
original maturity of not les than thre months and cash
and bank balances. Details of these financial instruments
are disclosed in the respective notes to the financial
statements.
The main risks arising from the Group’s financial
instruments are credit risk, market price risk and liquidity
risk. The Board reviews and agres policies for managing
each of these risks and they are sumarised below.
Credit risk and impairment asesment
The Group’s credit risk is primarily atributable to contract
asets and trade receivables, financial asets included in
prepayments, deposits and other receivables, pledged
deposits, time deposit with original maturity of not les
than thre months and cash and bank balances.
Management monitors the creditworthines and payment
paterns of each debtor closely and on an ongoing basis.
The Group’s trade receivables represent interim bilings
or retentions certified by the customers under terms as
stipulated in the contracts. As the Group’s customers
primarily consist of the Government and quasi-Government
organisations, property developers or owners with strong
financial backgrounds, management considers that the risk
of irecoverable receivables is not significant.
226WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
The Group’s internal credit risk grading asesment
comprises the folowing categories:
Internal credit ratingDescription
Contract asets/
trade receivablesOther financial asets
内部信贷评级描述合约资产╱贸易应收款项其他金融资产
Low risk
低风险
The counterparty has a low risk of default and does not
have any past-due amounts
交易对手违约风险低，亦无任何逾期款项
Lifetime ECL –
not credit-impaired
全期预期信贷亏损－并无出
现信贷减值
12m ECL
12个月预期信贷亏损
Watch list
观察名单
Debtor frequently repays after due dates but usualy
setle in ful
债务人经常于到期日后还款，惟通常结清
Lifetime ECL –
not credit-impaired
全期预期信贷亏损－并无出
现信贷减值
12m ECL
12个月预期信贷亏损
Doubtful
存疑
There have ben significant increases in credit risk since
initial recognition through information developed
internaly or external resources
自初始确认以来通过内部或外部资源获得的资料，信贷风险出
现大幅增加
Lifetime ECL –
not credit-impaired
全期预期信贷亏损－并无出
现信贷减值
Lifetime ECL –
not credit-impaired
全期预期信贷亏损－并无出
现信贷减值
Los
亏损
There is evidence indicating the aset is credit-impaired
有证据显示资产出现信贷减值
Lifetime ECL –
credit-impaired
全期预期信贷亏损－出现信
贷减值
Lifetime ECL –
credit-impaired
全期预期信贷亏损－出现信
贷减值
Write-of
撇销
There is evidence indicating that the debtor is in severe
financial dificulty and the Group has no realistic
prospect of recovery
有证据显示债务人有严重财政困难，本集团并无收回款项之务
实期望
Amount is writen of
金额已予以撇销
Amount is writen of
金额已予以撇销
35. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Credit risk and impairment asesment (continued)
- （续）
信贷风险及减值评估（续）
本集团的内部信贷风险等级评估包括下
列类别：
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 182,406 |
| 14,647 |
| 30,500 |
| 10,000 |
| 96,281 |
| 163,213 |
227伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
信贷风险及减值评估（续）
下表详细显示了本集团按摊销成本计量
的金融资产及合约资产面临的信贷风险
（须进行预期信贷亏损的评估）：
附注a： 就合约资产及贸易应收款项而言，本集团已应
用香港财务报告准则第9号简化方法以使用全期
预期信贷亏损计量亏损拨备。
附注b： 计入预付款项、其他应收款项及其他资产的金
融资产的信贷质素在尚未逾期且并无资料显示
金融资产的信贷风险自初步确认以来大幅增加
时被视为「低风险」。否则，金融资产的信贷质
素被视为「存疑」。
35. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Credit risk and impairment asesment (continued)
The table below details the credit risk exposures of the
Group’s financial asets at amortised cost and contract
asets, which are subject to ECL asesment:
NotesExternal credit ratingInternal credit rating12m or lifetime ECLGros carying amount
附注外部信贷评级内部信贷评级12个月或全期预期信贷亏损总账面值
2024年
HK$’000
千港元
Financial asets at amortised cost:
按摊销成本计量的金融资产：
Trade receivables
贸易应收款项
18N/A
不适用
(Note a)
（附注a）
Lifetime ECL (not credit-impaired)
全期预期信贷亏损（并无出现信贷减值）
161,295
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
19N/A
不适用
(Note b)
（附注b）
12m ECL (not credit-impaired)
12个月预期信贷亏损（并无出现信贷减值）
20,565
Pledged deposit
抵押存款
20Aa3 (2024: Aa3)
Aa3（2024年：Aa3）
N/A
不适用
12m ECL (not credit-impaired)
12个月预期信贷亏损（并无出现信贷减值）
34,190
Time deposit with original maturity of not les
than thre months
原到期日不少于三个月的定期存款
20Aa3 (2024: N/A)
Aa3（2024年：不适用）
N/A
不适用
12m ECL (not credit-impaired)
12个月预期信贷亏损（并无出现信贷减值）
–
Cash and bank balances
现金及银行结余
20Aa2/A1 (2024: Aa3/A1)
Aa2/A1 （2024年：Aa3/A1）
N/A
不适用
12m ECL (not credit-impaired)
12个月预期信贷亏损（并无出现信贷减值）
77,467
Other item:
其他项目：
Contract asets
合约资产
18N/A
不适用
(Note a)
（附注a）
Lifetime ECL (not credit-impaired)
全期预期信贷亏损（并无出现信贷减值）
229,866
Note a: For contract asets and trade receivables, the Group has aplied the
simplified aproach in HKFRS 9 to measure the los alowance at lifetime ECL.
Note b: The credit quality of the financial asets included in prepayments, other
receivables and other asets is considered to be “low risk” 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”.
228WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- （续）
信贷风险及减值评估（续）
拨备矩阵－应收账款账龄
作为本集团信贷风险管理的一部分，本
集团使用应收账款账龄评估与其营运有
关的客户减值，乃由于该等客户由大量
具有共同风险特征的客户组成，代表客
户根据合约条款支付所有到期款项的能
力。根据本集团对现有债务人历史信贷
亏损经验之评估（包括与债务人的业务
关系及历史后续结算），本集团并不认
为若干债务人的该等已逾期超过90日之
合约付款属违约。本集团根据具有不同
信贷风险特征及风险的账龄类别，就并
无出现信贷减值的合约资产及贸易应收
款项使用介乎低于0.03%至4.35%（2024
年：0.06%至5.20%）的预期亏损率，而
预期亏损率按债务人预期年期以过往可
观察违约率作出估计，并以前瞻性资料
（包括但不限于香港的预期经济环境）作
出调整。组合由管理层定期检讨，以确
保特定债务人的相关资料已获更新。
35. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Credit risk and impairment asesment (continued)
Provision matrix – debtors’ aging
As part of the Group’s credit risk management, the
Group uses debtors’ aging to ases the impairment
for its customers in relation to its operation because
these customers consist of a large number of customers
with comon risk characteristics that are representative
of the customers’ abilities to pay al amounts due in
acordance with the contractual terms. Based on the
Group’s asesment of historical credit los experience of
the existing debtors, including the busines relationships
with the debtors and historical subsequent setlements,
the Group does not consider that default ocurs for those
contractual payments that are more than 90 days past due
for certain debtors. The Group used estimated los rates
ranging from les than 0.03% to 4.35% (2024: 0.06% to
5.20%) for contract asets and trade receivables not credit-
impaired based on aging for clases with diferent credit
risk characteristics and exposures, and the estimated los
rates are estimated based on historical observed default
rates over the expected life of the debtors and are adjusted
for forward-loking information, including but not limited
to the expected economic conditions in Hong Kong. The
grouping is regularly reviewed by management to ensure
relevant information about specific debtors is updated.
| Contract assets (not credit– impaired) | Trade receivables (not credit– impaired) | Total |
|---|---|---|
| 合约资产（并无出 现信贷减值） | 贸易应收款项（并 无出现信贷减值） | 合计 |
| HK$’000 | HK$’000 | HK$’000 |
| 千港元 | 千港元 | 千港元 |
| 793 | 676 | 1,469 |
|---|---|---|
| 638 | 686 | 1,324 |
| (793) | (676) | (1,469) |
| 638 | 686 | 1,324 |
229伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
信贷风险及减值评估（续）
拨备矩阵－应收账款账龄（续）
下表列示根据简化方法就合约资产及贸
易应收款项确认的全期预期信贷亏损变
动。
35. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Credit risk and impairment asesment (continued)
Provision matrix – debtors’ aging (continued)
The folowing table shows the movement in lifetime ECL
that has ben recognised for contract asets and trade
receivables under the simplified aproach.
At 1 April 2023于2023年4月1日8423731,215
Impairment los recognised已确认减值亏损7936761,469
Impairment los reversed已拨回减值亏损(842)(373)(1,215)
At 31 March 2024于2024年3月31日
Impairment los recognised已确认减值亏损
Impairment los reversed已拨回减值亏损
At 31 March 2025于2025年3月31日
230WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- （续）
市价风险
市价风险指持作买卖的投资的公允值因
股票指数水平及个别证券价值的变化而
降低的风险。于2024年3月31日，本集
团面对的市场风险来自分类为持作买
卖的个别股权投资（附注17）。根据于
2024年3月31日的账面值计算，在所有
其他可变因素维持不变且未计入任何税
务影响之情况下，金融资产的公允值
增加╱减少10%，将导致除税前溢利增
加╱减少1,736,000港元。
流动资金风险
本集团的政策是定期监察现时及预期流
动资金要求，确保其维持充足现金储备
及向主要金融机构承诺的合适资金额
度，以满足短期及长期流动资金要求。
此外，已取得银行融资作应急之用。
下表详列本集团金融负债于报告期末根
据合约未折现金流量（包括使用合约
息率计算的利息款项，或如属浮息，则
根据报告期末当时利率计算）计算的剩
余合约到期日以及本集团可能须偿还的
最早日期：
35. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Market price risk
Market price risk is the risk that the fair values of
investments held for trading decrease as a result of
changes in the levels of equity indices and the value of
individual securities. The Group was exposed to market
risk arising from individual equity investments clasified as
held for trading (note 17) as at 31 March 2024. Based on
their carying amounts 31 March 2024, an increase/decrease
of 10% in the fair values of the financial asets, with al
other variables held constant and before any impact on
tax, would result in an increase/decrease in profit before
taxation of HK$1,736,000.
Liquidity risk
The Group’s policy is to monitor regularly the curent and
expected liquidity requirements to ensure that it maintains
suficient reserves of cash and adequate comited lines of
funding from major financial institutions to met its liquidity
requirements in the short and long term. In adition,
banking facilities have ben put in place for contingency
purposes.
The folowing table details the remaining contractual
maturities as at the end of the reporting period of the
Group’s financial liabilities, which are based on contractual
undiscounted cash flows (including interest payments
computed using contractual rates, or if floating, based on
rates curent at the end of the reporting period) and the
earliest date that the Group could be required to repay:
| Weighted average interest rate | Within one year or on demand | In the second year | In the third to fifth years, inclusive | Total undiscounted cash flow | Carrying amount |
|---|---|---|---|---|---|
| 加权 平均利率 | 一年内或 按要求 | 第二年 | 第三年至 第五年 （含首尾两年） | 未折现现金 流量总额 | 账面值 |
| % | HK$’000 | HK$’000 | HK$’000 | HK$’000 | HK$’000 |
| % | 千港元 | 千港元 | 千港元 | 千港元 | 千港元 |
| – | 120,433 | 11,888 | 16,212 | 148,533 | 148,533 |
| – | 97,908 | – | – | 97,908 | 97,908 |
| 5.01 | 4,332 | 414 | – | 4,746 | 4,604 |
| 222,673 | 12,302 | 16,212 | 251,187 | 251,045 |
231伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
流动资金风险（续）
2025年
2024年
35. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Liquidity risk (continued)
Trade and retention payables贸易应付款项及应付保留金
Financial liabilities included in
other payables and acruals
计入其他应付款项及应计费
用的金融负债
Lease liabilities租赁负债
Weighted
average
interest rate
Within one
year or on
demand
In the
second year
In the third
to fifth years,
inclusive
Total
undiscounted
cash flow
Carying
amount
加权
平均利率
一年内或
按要求第二年
第三年至
第五年
（含首尾两年）
未折现金
流量总额账面值
%HK$’000HK$’000HK$’000HK$’000HK$’000
%千港元千港元千港元千港元千港元
Trade and retention payables贸易应付款项及应付保留金–161,8254,24910,110176,184176,184
Financial liabilities included in
other payables and acruals
计入其他应付款项及应计费
用的金融负债–114,915–114,915114,915
Lease liabilities租赁负债4.636,1063,4621779,7459,289
282,8467,71110,287300,844300,388
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 4,604 |
| (10,000) |
| (96,281) |
| (101,677) |
| 276,197 |
| N/A 不适用 |
232WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
- （续）
资本管理
本集团资本管理政策的主要目标为透过
在债务与权益间作出最佳平衡，确保本
集团可持续经营，并为持份者缔造最大
回报。
本集团定期审阅资本结构。作为审阅的
一部分，本集团考虑资本成本及各类别
资本的相关风险，并会透过新股发行及
筹集新债或偿还现有债务平衡本集团整
体资本结构。本集团不受任何外部施
加的资本要求所限制。截至2025年及
2024年3月31日止年度，管理资本的目
标、政策或过程概无变动。
本集团利用债务权益比率监察资本，债
务权益比率为债务净额除以本公司拥有
人应占权益而得出。现金净额包括租赁
负债减原到期日不少于三个月的定期存
款以及现金及银行结余。本集团的政策
为维持债务权益比率稳定。报告期末的
债务权益比率如下：
35. FINANCIAL RISK MANAGEMENT OBJECTIVES
AND POLICIES (continued)
Capital management
The primary objective of the Group’s capital management
policy is to ensure that the Group wil be able to continue
as a going concern while maximising the return to
stakeholders through the optimisation of the debt and
equity balance.
The Group reviews the capital structure on a periodical
basis. As part of this review, the Group considers the cost
of capital and the risks asociated with each clas of capital
and wil balance the Group’s overal capital structure
through new share isues as wel as raising new debts or
repayment of existing debts. The Group is not subject to
any externaly imposed capital requirements. No changes
were made in the objectives, policies or proceses for
managing capital during the years ended 31 March 2025
and 2024.
The Group monitors capital using a debt-to-equity ratio,
which is net debt divided by equity atributable to owners
of the Company. Net cash includes lease liabilities les
time deposit with original maturity of not les than thre
months and cash and bank balances. The Group’s policy
is to maintain a stable debt-to-equity ratio. The debt-to-
equity ratios as at the end of the reporting periods were as
folows:
2024年
HK$’000
千港元
Lease liabilities租赁负债9,289
Les: Ti me deposit with original maturity of
not les than thre months
减：原 到期日不少于三个月的
定期存款–
Cash and bank balances 现金及银行结余(77,467)
Net cash现金净额(68,178)
Equity atributable to owners of the
Company
本公司拥有人应占权益
278,329
Debt-to-equity债务权益比率N/A 不适用
| 2025 |
|---|
| 2025年 |
| 100 |
| 100 |
| 100 |
| 100 |
233伟工控股有限公司 年报2024/2025
NOTES TO THE 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
36. 附属公司详情
本公司附属公司之详情如下：
36. PARTICULARS OF SUBSIDIARIES
Particulars of the Company’s subsidiaries are as folows:
Name
Place of incorporation/
registration and busines
Isued ordinary
share capital
Percentage of equity
atributable to the CompanyPrincipal activities
名称注册成立╱注册及业务地点已发行普通股本公司应占股权百分比主要业务
2024年
Directly held:
直接持有：
Wecon Holdings (BVI) LimitedBVI
英属处女群岛
US$1
1美元
100Investment holding
投资控股
Indirectly held:
间接持有：
Wecon Limited
伟工有限公司
Hong Kong
香港
HK$7,400,100
(2024: HK$2,600,100)
7,400,100港元（2024年：
2,600,100港元）
100Provision of building
construction and
maintenance services
提供屋宇建造及保养服务
Wecon Construction &
Enginering Limited
伟工建筑有限公司
Hong Kong
香港
HK$17,400,000
17,400,000港元
100Provision of building
construction services
提供屋宇建造服务
RH Studio LimitedHong Kong
香港
HK$10,000
10,000港元
100Provision of building
information modeling
services
提供建筑信息模拟服务
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| –* |
| 21,742 |
| 812 |
| 22,554 |
| 4 |
| 22,550 |
| 22,550 |
| 8,000 |
| 14,550 |
| 22,550 |
234WECON HOLDINGS LIMITED Anual Report 2024/2025
NOTES TO THE 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
37. 本公司的财务状况表
有关本公司于报告期末的财务状况表的
资料如下：
* 少于500港元
37. STATEMENT OF FINANCIAL POSITION OF THE
COMPANY
Information about the statement of financial position of the
Company at the end of the reporting period is as folows:
2024年
HK$’000
千港元
NON-CURENT ASET非流动资产
Investment in a subsidiary于一间附属公司的投资–*
CURENT ASETS流动资产
Amounts due from subsidiaries应收附属公司款项33,111
Cash and bank balances现金及银行结余736
Total curent asets流动资产总额33,847
CURENT LIABILITY流动负债
Acrual应计费用4
NET CURENT ASETS流动资产净额33,843
NET ASETS资产净额33,843
CAPITAL AND RESERVES资本及储备
Share capital股本8,000
Reserves (note)储备（附注）25,843
Total equity总权益33,843
- $500
| Share premium | Shares held under share award plan | Accumulated losses | Total |
|---|---|---|---|
| 股份溢价 | 根据股份奖励 计划所持有 股份 | 累计亏损 | 合计 |
| HK$’000 | HK$’000 | HK$’000 | HK$’000 |
| 千港元 | 千港元 | 千港元 | 千港元 |
| 48,177 | (1,249) | (21,085) | 25,843 |
|---|---|---|---|
| – | – | (1,775) | (1,775) |
| (9,518) | – | – | (9,518) |
| 38,659 | (1,249) | (22,860) | 14,550 |
235伟工控股有限公司 年报2024/2025
NOTES TO THE 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
- （续）
附注：
本公司储备概要如下：
38. 报告期后事项
于2025年2月14日，本公司一间接全
资附属公司与一名独立第三方订立一份
临时协议，内容有关以代价10,500,000
港元收购物业。订约各方已于2025年3
月6日签署正式协议，收购事项随后于
2025年4月15日完成。
37. STATEMENT OF FINANCIAL POSITION OF THE
COMPANY (continued)
Note:
A sumary of the Company’s reserves is as folows:
At 1 April 2023于2023年4月1日57,695(1,249)(19,498)36,948
Los and total comprehensive
expense for the year
年内亏损及全面开支总额
–(1,587)(1,587)
Final 2023 dividend declared已宣派末期2023年股息(9,518)–(9,518)
At 31 March 2024于2024年3月31日
Los and total comprehensive
expense for the year
年内亏损及全面开支总额
Final 2024 dividend declared已宣派末期2024年股息
At 31 March 2025于2025年3月31日
38. EVENT AFTER THE REPORTING PERIOD
On 14 February 2025, an indirect wholy-owned subsidiary
of the Company, entered into a provisional agrement with
an independent third party in relation to an acquisition of
property at the consideration of HK$10,500,000. The formal
agrement was signed by the parties on 6 March 2025 and
the acquisition was subsequently completed on 15 April
2025.
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 1,058,674 |
| (1,021,156) |
| 37,518 |
| 11,410 |
| (40,351) |
| (447) |
| 8,130 |
| (744) |
| 7,386 |
| 2025 |
|---|
| 2025年 |
| HK$’000 |
| 千港元 |
| 537,329 |
| (261,132) |
| 276,197 |
FINANCIAL SUMARY
财务概要
236WECON HOLDINGS LIMITED Anual Report 2024/2025
A sumary of the results and of the asets and liabilities of the
Group for each of the last five financial years is set out below:
Results for the year ended 31 March
截至3月31日止年度的业绩
2024年2023年2022年2021年
HK$’000HK$’000HK$’000HK$’000
千港元千港元千港元千港元
Revenue收益1,160,370869,0321,152,6911,103,157
Cost of sales销售成本(1,115,274)(830,011)(1,099,041)(1,047,756)
Gros profit毛利45,09639,02153,65055,401
Other income, other gains
and loses
其他收入、其他
收益及亏损3,54011,8296,60913,904
Administrative expenses行政开支(41,480)(43,990)(43,574)(48,292)
Finance costs财务成本(272)(180)(129)(199)
Profit before taxation除税前溢利6,8846,68016,55620,814
Income tax expense所得税开支(883)(733)(2,347)(1,572)
Profit and total
comprehensive
income for the year
年内溢利及全面
收入总额
6,0015,94714,20919,242
As at 31 March
于3月31日
2024年2023年2022年2021年
HK$’000HK$’000HK$’000HK$’000
千港元千港元千港元千港元
Total asets总资产594,187454,723532,231498,322
Total liabilities总负债(315,858)(172,877)(246,543)(217,307)
Total equity总权益278,329281,846285,688281,015
本集团过去五个财政年度各年的业绩以及资
产及负债概要载列如下：
WECON HOLDINGS LIMITED
伟工控股有限公司
Stock code 股份代号: 1793
(Incorporated in the Cayman Islands with limited liability)
(于开曼群岛注册成立之有限公司）
WECON HOLDINGS LIMITED
伟工控股有限公司
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