年

度

报

告

2024/25

ANUAL REPORT

年度报告

1天任集团控股有限公司年报 2024/25

Definitions

释义

2Skymision Group Holdings Limited Anual Report 2024/25

In this anual report, unles the context otherwise requires, the folowing

expresions shal have the folowing meanings:

“Articles” or “Articles of Asociation”the second amended and restated articles of asociation of the Company,

adopted and tok efect on 23 September 2022

「细则」或「组织章程细则」本公司于二零二年九月二十三日采纳及生效的第二份经修订及经重列组织章

程细则

“Audit Comite”the audit comite of the Board

「审核委员会」董事会审核委员会

“Board of Directors” or “Board”the board of Directors

「董事会」董事会

“BVI”the British Virgin Islands

「英属处女群岛」英属处女群岛

“CEO”the chief executive oficer of the Company

「行政总裁」本公司行政总裁

“CG Code”the “Corporate Governance Code” set out in Apendix C1 to the Listing Rules

「企业管治守则」上市规则附录C1所载的「企业管治守则」

“Compliance Comite”the compliance comite of the Board

「合规委员会」董事会合规委员会

“Controling Shareholders”has the meaning ascribed to it under the Listing Rules and, unles the context

requires otherwise, colectively refers to Sky Mision and Mr. Leung Yam

Cheung, who, together, controls the exercise of 30% or more of the voting

power at general metings of the Company

「控股东」具有上市规则赋予该词的涵义及除文义另有所指外，为天任及梁任祥先生（彼等

共同于本公司股东大会上控制行使30%或以上的投票权）的统称

“Director(s)”the director(s) of the Company

「董事」本公司董事

“ESG”Environmental, Social and Governance

「ESG」环境、社会及管治

“ESG Comite”the ESG comite of the Board

「ESG委员会」董事会ESG委员会

于本年报中，除文义另有所指外，以下词汇

具有以下涵义：

Definitions

释义

3天任集团控股有限公司年报 2024/25

“FY2024”the financial year ended 31 March 2024

「二零二四年财政年度」截至二零二四年三月三十一日止财政年度

“FY2025”the financial year ended 31 March 2025

「二零二五年财政年度」截至二零二五年三月三十一日止财政年度

“HK$” or “Hong Kong dolar(s)” or

“HKD” and “cent(s)”

Hong Kong dolar(s) and cent(s), respectively, the lawful curency of Hong

Kong

「港元」及「港仙」分别为香港法定货币港元及港仙

“Kenex”Kenex Scafolding Systems Co., Limited（建力通架系统有限公司）, a company

incorporated in Hong Kong on 23 March 2015 with limited liability and an

indirect wholy–owned subsidiary of the Company

「建力」建力通架系统有限公司，一间于二零一五年三月二十三日在香港注册成立的有

限公司及为本公司间接全资附属公司

“Listing”the listing of Shares on the Stock Exchange by way of placing and public ofer

on the Listing Date

「上市」股份以配售及公开发售的方式于上市日期在联交所上市

“Listing Date”29 September 2020, the date of listing of the Shares on the Main Board of the

Stock Exchange

「上市日期」二零二零年九月二十九日，股份在联交所主板上市日期

“Listing Rules”the Rules Governing the Listing of Securities on the Stock Exchange

「上市规则」联交所证券上市规则

“Model Code”the “Model Code for Securities Transactions by Directors of Listed Isuers” set

out in Apendix C3 to the Listing Rules

「标准守则」上市规则附录C3所载「上市发行人董事进行证券交易的标准守则」

“Nomination Comite”the nomination comite of the Board

「提名委员会」董事会提名委员会

“Prospectus”prospectus of the Company dated 15 September 2020

「招股章程」本公司日期为二零二零年九月十五日的招股章程

“Remuneration Comite”the remuneration comite of the Board

「薪酬委员会」董事会薪酬委员会

“SFO”the Securities and Futures Ordinance (Chapter 571 of the Laws of Hong Kong)

「证券及期货条例」香港法例第571章证券及期货条例

Definitions

释义

4Skymision Group Holdings Limited Anual Report 2024/25

“Share(s)”the ordinary share(s) of HK$0.01 each in the share capital of the Company

「股份」本公司股本中每股面值0.01港元的普通股

“Shareholder(s)”the holder(s) of the Shares

「股东」股份持有人

“Sky Mision”Sky Mision Group Limited（天任控股有限公司）, a company incorporated in the

BVI with limited liability on 12 February 2019 and wholy owned by Mr. Leung

Yam Cheung

「天任」天任控股有限公司，一间于二零一九年二月十二日在英属处女群岛注册成立的

有限公司，并由梁任祥先生全资拥有

“Stock Exchange”The Stock Exchange of Hong Kong Limited

「联交所」香港联合交易所有限公司

“Temex”Temex Enginering Limited（天美工程有限公司）, a company incorporated

in Hong Kong on 21 October 1998 with limited liability and an indirect wholy-

owned subsidiary of the Company

「天美」天美工程有限公司，一间于一九八年十月二十一日在香港注册成立的有限公

司及为本公司间接全资附属公司

“Temex Brothers”Temex Brothers Enginering Limited（天美兄弟工程有限公司）, a company

incorporated in Hong Kong on 9 October 2008 with limited liability and an

indirect wholy-owned subsidiary of our Company

「天美兄弟」天美兄弟工程有限公司，一间于二零八年十月九日在香港注册成立的有限公

司及为本公司间接全资附属公司

“%”per cent.

「%」百分比

Corporate Information

公司资料

5天任集团控股有限公司年报 2024/25

BOARD OF DIRECTORS

Executive Directors

Mr. Leung Yam Cheung (Chairman and CEO)

Mr. Leung Wing Chun

Mr. Leung Chau Ming

Non-executive Director

Mr. Yau Sheung Hang

Independent Non-executive Directors

Mr. Tang Tsz Tsun

Mr. Tsang Ho Yin

(Resigned efective from 15 November 2024)

Ms. Wu Kin Yi

Mr. Lei Nelson

(Apointed on 15 November 2024)

BOARD COMITES

Audit Comite

Mr. Tang Tsz Tsun (Chairman)

Mr. Tsang Ho Yin

(Resigned efective from 15 November 2024)

Ms. Wu Kin Yi

Mr. Lei Nelson

(Apointed on 15 November 2024)

Remuneration Comite

Ms. Wu Kin Yi (Chairlady)

Mr. Leung Yam Cheung

Mr. Tang Tsz Tsun

Nomination Comite

Mr. Lei Nelson (Chairman)

(Apointed on 15 November 2024)

Mr. Tsang Ho Yin (Chairman)

(Resigned efective from 15 November 2024)

Mr. Leung Yam Cheung

Ms. Wu Kin Yi

董事会

执行董事

梁任祥先生（主席兼行政总裁）

梁荣进先生

梁就明先生

非执行董事

丘尚衡先生

独立非执行董事

邓子骏先生

曾浩贤先生

（自二零二四年十一月十五日起辞任）

胡健儿女士

李锦晋先生

（于二零二四年十一月十五日获委任）

董事委员会

审核委员会

邓子骏先生（主席）

曾浩贤先生

（自二零二四年十一月十五日起辞任）

胡健儿女士

李锦晋先生

（于二零二四年十一月十五日获委任）

薪酬委员会

胡健儿女士（主席）

梁任祥先生

邓子骏先生

提名委员会

李锦晋先生（主席）

（于二零二四年十一月十五日获委任）

曾浩贤先生（主席）

（自二零二四年十一月十五日起辞任）

梁任祥先生

胡健儿女士

Corporate Information

公司资料

6Skymision Group Holdings Limited Anual Report 2024/25

Compliance Comite

Mr. Leung Yam Cheung (Chairman)

Mr. Leung Wing Chun

Mr. Tsang Ho Yin

(Resigned efective from 15 November 2024)

Mr. Lei Nelson

(Apointed on 15 November 2024)

ESG Comite

Mr. Leung Wing Chun (Chairman)

Mr. Leung Chau Ming

Mr. Leung Yam Cheung

Ms. Wu Kin Yi

COMPANY SECRETARY

Mr. Cheng King Yip

AUTHORISED REPRESENTATIVES

Mr. Leung Yam Cheung

Mr. Cheng King Yip

REGISTERED OFICE IN THE CAYMAN ISLANDS

Cricket Square, Hutchins Drive

PO Box 2681

Grand Cayman, KY1-1111

Cayman Islands

HEADQUARTER AND PRINCIPAL PLACE OF BUSINES

IN HONG KONG

Flat 3, 7/F., Yuen Long Trade Centre

99-109 Castle Peak Road

Yuen Long, New Teritories

Hong Kong

LEGAL ADVISER AS TO CAYMAN ISLANDS LAW

Conyers Dil & Pearman

Cayman Islands atorneys-at-law

PO Box 2681

Grand Cayman, KY1-1111

Cayman Islands

合规委员会

梁任祥先生（主席）

梁荣进先生

曾浩贤先生

（自二零二四年十一月十五日起辞任）

李锦晋先生

（于二零二四年十一月十五日获委任）

ESG委员会

梁荣进先生（主席）

梁就明先生

梁任祥先生

胡健儿女士

公司秘书

郑璟烨先生

授权代表

梁任祥先生

郑璟烨先生

开曼群岛注册办事处

Cricket Square, Hutchins Drive

PO Box 2681

Grand Cayman, KY1-1111

Cayman Islands

香港总部及主要营业地点

香港

新界元朗

青山公路99–109号

元朗贸易中心7楼3室

有关开曼群岛法律的法律顾问

Conyers Dil & Pearman

开曼群岛律师

PO Box 2681

Grand Cayman, KY1-1111

Cayman Islands

Corporate Information

公司资料

7天任集团控股有限公司年报 2024/25

核数师

久安（香港）会计师事务所

执业会计师

注册公众利益实体核数师

香港

铜锣湾

高士威道8号

航空大厦8楼

主要往来银行

中国银行（香港）有限公司

香港

花园道1号

开曼群岛股份过户登记总处

Conyers Trust Company （Cayman） Limited

Cricket Square, Hutchins Drive

PO 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

公司网站

w.skymision.group

AUDITOR

Asian Aliance (HK) CPA Limited

Certified Public Acountants

Registered Public Interest Entity Auditors

8/F Catic Plaza

8 Causeway Road

Causeway Bay

Hong Kong

PRINCIPAL BANKER

Bank of China (Hong Kong) Limited

1 Garden Road

Hong Kong

PRINCIPAL SHARE REGISTRAR AND TRANSFER OFICE

IN THE CAYMAN ISLANDS

Conyers Trust Company (Cayman) Limited

Cricket Square, Hutchins Drive

PO Box 2681

Grand Cayman, KY1-1111

Cayman Islands

HONG KONG BRANCH SHARE REGISTRAR AND TRANSFER

OFICE

Tricor Investor Services Limited

17/F, Far East Finance Centre

16 Harcourt Road

Hong Kong

STOCK CODE

COMPANY’S WEBSITE

w.skymision.group

Chairman’s Statement

主席报告

8Skymision Group Holdings Limited Anual Report 2024/25

On behalf of the Board, I am glad to present the anual results of the

Group for FY2025 to our Shareholders.

REVIEW

The Group, an established formwork works subcontractor in Hong Kong

with over 20 years of operating history, has ben ofering traditional

formwork works services using timber and plywod, along with system

formwork works services with aluminium formwork.

The Group’s revenue decreased significantly from HK$608.1 milion

in FY2024 to HK$402.9 milion in FY2025, representing a decline of

aproximately 33.7%. The Group’s gros profit margin also droped from

aproximately 1.4% in FY2024 to aproximately 1.1% in FY2025. This

reduction was primarily due to the ongoing downturn in the Hong Kong

construction industry, driven by weaker private sector demand, delays

in public sector projects, and intensified competition, which negatively

impacted the pricing of new contracts.

The por economic sentiment in Hong Kong has ben influenced by

several factors, including reduced investment activity, and a slowdown

in property development projects. These conditions have led to a

highly competitive market where securing new contracts has become

increasingly chalenging, and profit margins have ben squezed. The

impact of these economic conditions is expected to sustain a low gros

profit margin in the near term. However, the Group remains optimistic

and comited to prudently managing its operations. We wil focus on

securing projects with stable gros profit margins to mitigate the efects

of the chalenging market environment.

PROSPECT

Loking ahead, despite these industry chalenges, we remain dedicated

to delivering value to our Shareholders and stakeholders. The Group

wil continue to actively sek and identify oportunities that align with

our cost control and risk management policies. In FY2025, the Group

sucesfuly secured 7 new projects, ading aproximately HK$249.8

milion in contract value. As of 31 March 2025, the Group had a total of

21 active projects with a combined contract value of at least HK$996.9

milion. These projects are expected to ensure steady revenue for our

subcontracting works in the coming years.

本人代表董事会欣然向股东提呈本集团二零

二五年财政年度之全年业绩。

回顾

本集团为香港一间成立超过20年的模板工程

分包商，一直提供使用木材和夹板的传统模

板工程服务，以及使用铝模板的系统模板工

程服务。

于二零二五年财政年度内，本集团的收入由

二零二四年财政年度的608.1百万港元大幅

减少至402.9百万港元，减少约33.7%。本

集团的毛利率亦由二零二四年财政年度的约

1.4%下跌至二零二五年财政年度的约1.1%。

减少的主要原因是香港建筑业持续低迷，受

私营部门需求减弱、公共部门项目延误以及

竞争加剧的影响，对新合约的定价产生负面

影响。

香港经济情绪低迷受到多种因素影响，包括

投资活动减少及物业发展项目放缓。这些情

况导致市场竞争激烈，取得新合约变得愈加

困难，利润率亦受到挤压。受到该等经济状

况影响，预计短期内本集团将维持低毛利

率。然而，本集团仍然抱持乐观态度，并致

力于审慎管理其业务运营。我们将专注于获

取毛利率稳定的项目，以减轻市场环境挑战

带来的影响。

前景

展望未来，尽管行业正面临上述挑战，我们

仍然致力于为股东和持份者创造价值。本集

团将继续积极寻找及物色符合我们成本控制

及风险管理政策的良机。于二零二五年财政

年度，本集团成功取得7个新项目，增加合

约价值约249.8百万港元。截至二零二五年

三月三十一日，本集团共有21个在建项目，

总合约价值至少为996.9百万港元。预计该

等项目将确保我们未来几年分包工程的收入

稳定。

Chairman’s Statement

主席报告

9天任集团控股有限公司年报 2024/25

这一策略性方法反映我们于应对当前经济格

局同时，致力于维持业务稳定及审慎营运。

我们确信，通过专注于我们的核心优势并利

用我们丰富的经验，我们能够克服当前的挑

战并实现可持续增长。

致谢

本集团的成就归功于全体员工卓有成效的辛

勤付出、合作伙伴的高度信任及各位股东一

如既往的大力支持。本人谨代表董事会借此

机会对管理层团队、员工、股东、客户、供

应商、分包商和业务合作伙伴表示衷心感

谢。

凭借团队的努力，我们将竭力克服未来所有

的挑战并将继续力争上游，为股东带来更理

想的回报。

主席、行政总裁兼执行董事

梁任祥

香港，二零二五年六月三十日

This strategic aproach reflects our comitment to maintaining stability

and prudence in our operations while navigating the curent economic

landscape. We are confident that by staying focused on our core strengths

and leveraging our extensive experience, we can overcome present

chalenges and achieve sustainable growth.

APRECIATION

The Group’s achievements are atributable to the efective hard work of

al employes, the steadfast trust of partners, and the unwavering strong

suport of Shareholders. On behalf of the Board, I would like to take

this oportunity to expres my heartfelt gratitude to our management

team, staf members, Shareholders, clients, supliers, subcontractors and

busines partners.

We wil try our every best to overcome al such coming chalenges by

our team eforts and to strive forward and create beter returns for

Shareholders.

Leung Yam Cheung

Chairman, Chief Executive Oficer and Executive Director

Hong Kong, 30 June 2025

Management Discusion and Analysis

管理层讨论及分析

10Skymision Group Holdings Limited Anual Report 2024/25

BUSINES REVIEW

The Group is an established formwork works subcontractor in Hong Kong

with over 20 years of operating history. During the year ended 31 March

2025 (“FY2025”), the Group continued to provide traditional formwork

services using timber and plywod, as wel as system formwork services

using aluminum formwork.

In FY2025, the Group’s revenue decreased from HK$608.1 milion in for

the year ended 31 March 2024 (“FY2024”) to HK$402.9 milion. Our gros

profit margin declined from aproximately 1.4% in FY2024 to nearly 1.1%

in FY2025. This reduction was primarily due to the ongoing downturn in

the Hong Kong construction industry, driven by weaker private sector

demand, delays in public sector projects, and intensified competition,

which negatively impacted the pricing of new contracts. Aditionaly,

the Group faced rising subcontracting costs and higher wages for skiled

workers, which further contributed to the decline in profitability. The

Group also incured unexpected aditional costs for site safety compliance

and project management, ading further presure to operating expenses.

Delays in the procesing of certain interim payment certification also

afected the Group’s cash flow, creating aditional chalenges during the

year.

Aditionaly, our financial performance was influenced by a provision

for los alowance on trade receivables and contract asets of

aproximately HK$99.9 milion, reflecting delays in payment colection

and financial dificulties faced by certain customers amid the chalenging

macroeconomic environment. The Group adopted a more conservative

aproach to ases credit risk, especialy for aged receivables, resulting in

higher provisions for potential bad debts.

As a result of the foregoing, the Group recorded a net los and total

comprehensive expenses of aproximately HK$105.4 milion, compared to

a net los of aproximately HK$32.4 milion in FY2024.

In FY2025, the Group sucesfuly secured 7 new projects, ading

aproximately HK$249.8 milion in contract value. As of 31 March 2025,

the Group had a total of 21 active projects with a combined contract value

of at least HK$996.9 milion. These projects are anticipated to ensure

steady performance for our subcontract works in the coming years.

Given the intensifying competition in the formwork industry and increasing

wage levels for formwork workers in Hong Kong, the Group is comited

to a prudent aproach in tender preparation, ensuring a reasonable profit

margin is factored in. We wil continue to identify suitable oportunities

aligned with our cost control and risk management policies and submit

tenders for potential projects.

业务概览

本集团为香港一间具良好声誉的模板工程分

包商，拥有逾20年的经营历史。于截至二零

二五年三月三十一日止年度（「二零二五年财

政年度」），本集团一直透过使用木材及夹板

向客户提供传统模板工程服务，及透过使用

铝板提供系统模板工程服务。

于二零二五年财政年度，本集团的收入由截

至二零二四年三月三十一日止年度（「二零二

四年财政年度」）的608.1百万港元大幅减少至

402.9百万港元。我们的毛利率由二零二四

年财政年度的约1.4%下趺至二零二五年财政

年度的约1.1%。此减少主要是由于私营部门

需求疲弱、公营部门项目延误，以及竞争加

剧，导致香港建造业持续下行，对新合约的

定价造成负面影响。此外，本集团面对分包

成本上升及技术工人工资上涨，进一步导致

盈利能力下降。本集团亦因工地安全合规及

项目管理而产生意料之外的额外成本，进一

步增加营运开支的压力。若干中期付款凭证

的处理延误亦对本集团的现金流构成影响，

在年内造成额外挑战。

此外，我们的财务表现受到贸易应收账款及

合约资产亏损拨备约99.9百万港元的影响，

反映在具挑战性的宏观经济环境下，若干客

户面对延迟收款及财务困难。本集团采用较

保守的方法评估信贷风险，尤其是账龄较长

的应收账款，导致潜在坏账拨备增加。

由于上述原因，本集团录得净亏损及全面开

支总额约105.4百万港元，而二零二四年财

政年度则录得净亏损约32.4百万港元。

于二零二五年财政年度，本集团成功取得

7个新项目，增加合约价值约249.8百万港

元。于二零二五年三月三十一日，本集团合

共有21个正在进行中的项目，合约总价值至

少为996.9百万港元。预期该等项目将确保

我们的分包工程在未来数年维持收入稳定。

鉴于模板行业的竞争日益激烈及香港模板工

人的工资水平不断上升，本集团致力于对投

标筹备采取审慎方法，确保考虑到合理的利

润率。我们将继续物色符合我们成本控制及

风险管理政策的良机以及投标潜在项目。

14	224,925	55.8
11	177,987	44.2
25	402,912	100.0

Management Discusion and Analysis

管理层讨论及分析

11天任集团控股有限公司年报 2024/25

财务回顾

收入

于二零二五年财政年度内，本集团的收入由

二零二四年财政年度的608.1百万港元减少

至402.9百万港元。下文载列本集团于二零

二四年财政年度来自公营部门项目及私营部

门项目的收入明细：

毛利及毛利率

本集团的毛利由二零二四年财政年度的约

8.7百万港元下降至二零二五年财政年度的

4.3百万港元，减幅约50.6%。我们的毛利率

亦由二零二四年财政年度的约1.4%下跌至二

零二五年财政年度的约1.1%。该下降的主要

原因是项目表现较弱、分包成本增加以及人

工费用上升。

FINANCIAL REVIEW

Revenue

During FY2025, the Group’s revenue decreased from HK$608.1 milion in

FY2024 to HK$402.9 milion. Set out below is the revenue breakdown of

the Group derived from public sector projects and private sector projects

during FY2024:

Year ended 31 March

截至三月三十一日止年度

二零二五年二零二四年

No. of

projectsRevenue

Percentage

of revenue

No. of

projectsRevenue

Percentage

of revenue

项目数量收入

占收入

百分比项目数量收入

占收入

百分比

HK$’000(%)HK$’000(%)

千港元(%)千港元(%)

Public sector projects公营部门项目22435,96771.7

Private sector projects 私营部门项目7172,11128.3

Total总计29608,078100.0

Gros profit and gros profit margin

The Group’s gros profit declined from aproximately HK$8.7 milion

in FY2024 to HK$4.3 milion in FY2025, representing a decrease of

aproximately 50.6%. Our gros profit margin also declined from

aproximately 1.4% in FY2024 to nearly 1.1% in FY2025. This decline was

primarily due to weaker project performance, rising subcontracting costs,

and rising labor expenses.

Management Discusion and Analysis

管理层讨论及分析

12Skymision Group Holdings Limited Anual Report 2024/25

行政及其他经营开支

本集团的行政及其他经营开支由二零二四

年财政年度的约15.6百万港元减少至二零

二五年财政年度的约7.5百万港元，减幅约

51.9%。此乃主要由于减少员工数目及加强

控制行政开支等削减成本的措施所致。

已确认之减值亏损

于二零二五年财政年度，并无确认物业、厂

房及设备的减值亏损拨备（二零二四年财政

年度：700,000港元）。

于二零二五年财政年度，本集团就贸易应收

账款及合约资产预期信贷亏损（「预期信贷亏

损」）确认拨备约99.9百万港元（二零二四年财

政年度：22.7百万港元）。该大幅增加反映出

宏观经济状况恶化、付款延迟，以及若干客

户的信贷风险增加。考虑到建造业客户面对

的财务挑战，本集团采用较保守的方法评估

信贷风险。贸易应收账款（扣除预期信贷亏

损拨备）的详细账龄分析载于综合财务报表

附注18。

独立外部估值师方程评估有限公司获委聘进

行预期信贷亏损评估。

财务成本

本集团的财务成本维持相对稳定，于二零二

五年财政年度录得2.1百万港元（二零二四年

财政年度：2.0百万港元），乃由于平均债务

结构于二零二五年财政年度维持不变。

所得税开支

本集团录得所得税开支约0.2百万港元，而二

零二四年财政年度的所得税开支为0.1百万港

元。本集团于本财政年度并无应课税收入。

本公司拥有人应占本年度亏损及全面开

支总额

由于前文所述，本集团于二零二五年财政年

度录得净亏损及全面开支总额约105.4百万

港元，而二零二四年财政年度则录得净亏损

及全面开支总额约32.4百万港元，按年衰退

约225.3%。

Administration and other operating expenses

The Group’s administrative and other operating expenses decreased

from aproximately HK$15.6 milion in FY2024 to aproximately HK$7.5

milion in FY2025, representing a decrease of aproximately 51.9%. This

was mainly due to cost cuting measures, including reduced stafing and

tighter controls on administrative costs.

Impairment los recognised

No provision for impairment los on property, plant, and equipment was

recognised for FY2025 (FY2024: HK$700,000).

In FY2025, the Group recognised a provision for expected credit los (“ECL”)

on trade receivables and contract asets amounting to aproximately

HK$99.9 milion (FY2024: HK$22.7 milion). This sharp increase reflects

deteriorating macroeconomic conditions, payment delays, and heightened

credit risks for certain customers. The Group adopted a more conservative

aproach to ases credit risk, factoring in the financial chalenges faced

by customers in the construction industry. A detailed ageing analysis

of trade receivables (net of alowance for ECL) is set out note 18 in the

consolidated financial statements.

Valtech Valuation Advisory Limited, an independent external valuer, was

engaged to conduct ECL asesment.

Finance costs

The Group’s finance costs remained relatively stable, recording an amount

of HK$2.1 milion in FY2025 (FY2024: HK$2.0 milion) as a result of average

debt structure remain unchanged during FY2025.

Income tax expenses

The Group recorded an income tax expense of aproximately HK$0.2

milion, compared to income tax expenses of HK$0.1 milion in FY2024.

The Group has no asesable income for the curent financial year.

Los and total comprehensive expense for the year atributable

to owners of the Company

As a result of the foregoing, the Group recorded a net los and total

comprehensive expenses of aproximately HK$105.4 milion for FY2025,

compared to a net los and total comprehensive expense of aproximately

HK$32.4 milion in FY2024, marking a year-on-year deterioration of

aproximately 225.3%.

Management Discusion and Analysis

管理层讨论及分析

13天任集团控股有限公司年报 2024/25

末期股息

董事会已决议不宣派截至二零二五年三月

三十一日止年度的任何末期股息（二零二四

年：无）。此决定反映本集团致力于在充满

挑战的市况下保存财务储备，并确保拥有足

够流动资金以支持续营运及未来商机。

流动资金及财务资源

本集团主要透过业务营运、计息借款及股东

股权注资为其营运提供资金。

于二零二五年三月三十一日，本集团的流动

资产净值为约257.1百万港元（二零二四年三

月三十一日：350.9百万港元）以及现金及现

金等价物为约665,000港元（二零二四年三月

三十一日：13.4百万港元）。

于二零二五年三月三十一日，本公司拥有

人应占本集团总权益为约253.0百万港元（二

零二四年三月三十一日：358.4百万港元），

而计息借款及租赁负债总额为约60.7百万港

元（二零二四年三月三十一日：55.0百万港

元）。

于二零二五年三月三十一日，本集团账面值

约为34.9百万港元及17.2百万港元（总额：

52.1百万港元）之计息借贷已违反其中一

项财务契诺，即本集团于任何时间之除利

息、税项、折旧及摊销前综合盈利不得少于

30,000,000港元及本集团存放于银行（作为贷

款人）之平均存款不得少于10,000,000港元。

由于香港物业市场经济状况充满挑战，本公

司已开始与有关银行（作为贷款人）重新磋商

借款条款。于二零二五年三月三十一日及直

至本报告日期，尽管该等磋商仍在进行中，

但贷款人并无要求即时偿还计息借贷，而本

公司评估贷款人于年结后之十二个月内不会

要求即时还款，原因为本公司与贷款人一直

维持良好关系，且本公司于截至二零二五年

三月三十一日止年度内已多次偿还及提取相

同融资项下之计息借贷。

董事有信心能够成功达成协议。即使需要立

即还款，董事相信本集团已具备充足的内部

及其他融资来源，以确保本集团营运及向债

权人还款的能力不会受到影响。

FINAL DIVIDEND

The Board has resolved not to recomend the declaration of any final

dividend for the year ended 31 March 2025 (2024: Nil). This decision

reflects the Group’s comitment to preserving financial reserves amid

chalenging market conditions and ensuring suficient liquidity to suport

ongoing operations and future busines oportunities.

LIQUIDITY AND FINANCIAL RESOURCES

The Group principaly finances its operations from its busines operations,

interest-bearing borowings and equity contribution from Shareholders.

As at 31 March 2025, the Group had net curent asets of aproximately

HK$257.1 milion (31 March 2024: HK$350.9 milion) and cash and bank

balances of aproximately HK$665,000 (31 March 2024: HK$13.4 milion).

As at 31 March 2025, the Group’s total equity atributable to owners of the

Company amounted to aproximately HK$253.0 milion (31 March 2024:

HK$358.4 milion), and the Group’s total interest-bearing borowings and

lease liabilities amounted to aproximately HK$60.7 milion which are

denominated in Hong Kong dolars (31 March 2024: HK$55.0 milion).

As of 31 March 2025, the Group’s interest-bearing borowing with a

carying amounts of aproximately HK$34.9 milion and HK$17.2 milion

(total: HK$52.1 milion) as at 31 March 2025, the Group has breached

the financial covenants, which the Group’s consolidated earnings before

interest, taxes, depreciation, and amortisation shal not at any time be

les than HK$30,000,000 and the Group’s average deposit maintained

with the bank (as the lender) shal not be les than HK$10,000,000,

respectively. Due to the chalenging economic conditions in the Hong

Kong property market, the Company has started the renegotiation the

terms of the borowing with the relevant bank (as the lender). As at 31

March 2025 and up to the date of this report, although those negotiations

are stil ongoing, the lender has not demanded imediate payment of the

interest-bearing borowings and the Company asesed that the lender

would not demand imediate repayment in the 12 months period after

year end as the Company had maintained a god relationship with the

lender and the Company has repeatedly repaid and drawn down interest-

bearing borowings under the same facilities during the year ended 31

March 2025.

The Directors are confident of reaching a sucesful conclusion. Should

imediate repayment be required, the Directors believe that adequate

internal and alternative financing sources are available to ensure the

Group’s operations and ability to repay creditors remain unafected.

Management Discusion and Analysis

管理层讨论及分析

14Skymision Group Holdings Limited Anual Report 2024/25

董事相信，本集团将有充足财务资源以满足

其自二零二五年三月三十一日起计至少未来

十二个月到期应付之责任，故本集团综合财

务报表已按持续经营基准编制。

资本架构

于二零二零年九月二十九日，本集团股份成

功于联交所主板上市。自此，本集团的资本

架构并无变动。本集团的股本仅包括普通

股。

资产负债比率

于二零二五年三月三十一日，资产负债比

率（按总计息借款除以本集团的总权益计

算）为约23.8%（二零二四年三月三十一日：

15.0%）。

资本承担

于二零二五年三月三十一日，本集团并无

重大资本承担（二零二四年三月三十一日：

无）。

或然负债

于二零二五年三月三十一日，本集团并无

任何重大或然负债（二零二四年三月三十一

日：无）。

本集团资产抵押

于二零二五年三月三十一日，本集团并无资

产抵押（二零二四年三月三十一日：无）。

外币风险

本集团并无面临重大外币风险，原因为大部

分货币资产及负债乃以港元计值。管理层持

续监控外汇风险，并将于有需要时可能考虑

合适对冲工具应付重大货币风险。

The Directors are confident that the Group wil have suficient financial

resources to met its obligations as they fal due for at least the next

twelve months from the end of 31 March 2025 and acordingly, our

consolidated financial statements have ben prepared on a going concern

basis.

CAPITAL STRUCTURE

On 29 September 2020, the Group’s shares were sucesfuly listed on

the Main Board of the Stock Exchange. There has ben no change in the

capital structure of the Group since then. The share capital of the Group

only comprised of ordinary shares.

GEARING RATIO

As at 31 March 2025, the gearing ratio (calculated on the basis of total

interest-bearing borowings divided by total equity of the Group) was

aproximately 23.8% (31 March 2024: 15.0%).

CAPITAL COMITMENTS

The Group had no significant capital comitments as at 31 March 2025 (31

March 2024: Nil).

CONTINGENT LIABILITIES

The Group did not have any material contingent liabilities as at 31 March

2025 (31 March 2024: Nil).

CHARGE ON GROUP ASETS

The Group had no charges on asets as at 31 March 2025 (31 March

2024: Nil).

FOREIGN CURENCY RISK

The Group does not have significant exposure on foreign curency risk

as most of the monetary asets and liabilities are denominated in Hong

Kong dolars. The management continues to monitor foreign exchange

risks and may consider suitable hedging instruments against significant

curency exposure should the ned arises.

Management Discusion and Analysis

管理层讨论及分析

15天任集团控股有限公司年报 2024/25

库务政策

本集团遵循审慎的库务政策，维持稳健的流

动资金，以满足营运需要及资金需求。董事

密切监察本集团之流动资金状况，以确保稳

定性及灵活性，使本集团在未来出现增长机

遇时能够把握机会。

分部资料

本集团主要经营一个业务分部，即于香港提

供模板工程服务。因此，并无呈列业务分部

分析。

重大收购及出售附属公司及相联公司

于截至二零二五年三月三十一日止年度，本

集团并无任何重大收购或出售附属公司或相

联公司。

所持重大投资

于截至二零二五年三月三十一日止年度，本

集团并无持有任何重大投资。

重大投资及资本资产之未来计划

于截至二零二五年三月三十一日止年度，本

集团并无任何重大投资或收购资本资产之未

来计划。

雇员及薪酬政策

于二零二五年三月三十一日，本集团雇用

1,249名（二零二四年三月三十一日：1,236

名）雇员。本集团为员工提供充足及定期之

培训，以继续维持及提升员工之实力。本集

团支付予雇员之薪酬主要根据业内惯例及雇

员个人表现以及经验厘定。除固定薪酬外，

亦会因应本集团之表现及雇员个人表现授予

合资格员工酌情花红。

TREASURY POLICY

The Group folows a prudent treasury policy, maintaining healthy liquidity

to met operational neds and funding requirements. The Directors

closely monitor the liquidity position of the Group to ensure stability and

flexibility, enabling the Group to seize future growth oportunities when

they arise.

SEGMENT INFORMATION

The Group principaly operates in one busines segment, which is

providing formwork works services in Hong Kong. Acordingly, no

busines segment analysis is presented.

MATERIAL ACQUISITIONS AND DISPOSALS OF SUBSIDIARIES

AND ASOCIATED COMPANIES

During the year ended 31 March 2025, the Group did not have any

material acquisitions or disposals of subsidiaries or asociated companies.

SIGNIFICANT INVESTMENT HELD

During the year ended 31 March 2025, the Group did not hold any

significant investment held.

FUTURE PLANS FOR MATERIAL INVESTMENTS AND CAPITAL

ASETS

As at 31 March 2025, the Group did not have any future plans for material

investments or acquisitions of capital asets.

EMPLOYES AND REMUNERATION POLICIES

As at 31 March 2025, the Group employed 1,249 employes (31 March

2024: 1,236). The Group continues to maintain and upgrade the

capabilities of its workforce by providing them with adequate and regular

training. The Group remunerates its employes mainly based on industry

practices and individual’s performance and experience. On top of regular

remuneration, discretionary bonus may be granted to eligible staf by

reference to the Group’s performance as wel as individual’s performance.

Management Discusion and Analysis

管理层讨论及分析

16Skymision Group Holdings Limited Anual Report 2024/25

报告期后事项

本集团于二零二五年三月三十一日后并无发

生对其有影响的重大事项。

使用权资产及租赁负债

于二零二五年三月三十一日，本集团之使用

权资产约0.4百万港元（二零二四年三月三十

一日：约1.2百万港元）计入物业、厂房及设

备，而其租赁负债为约0.4百万港元（二零二

四年三月三十一日：约1.3百万港元）。相关

使用权资产及租赁负债均位于香港。

EVENTS AFTER THE REPORTING PERIOD

There were no important events afecting the Group subsequent to 31

March 2025.

RIGHT-OF-USE ASETS AND LEASE LIABILITIES

As at 31 March 2025, the Group’s right-of-use asets of aproximately

HK$0.4 milion (31 March 2024: aproximately HK$1.2 milion) were

included in the property, plant and equipment, and its lease liabilities

were aproximately HK$0.4 milion (31 March 2024: aproximately HK$1.3

milion). The related right-of-use asets and lease liabilities are al located

in Hong Kong.

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

17天任集团控股有限公司年报 2024/25

EXECUTIVE DIRECTORS

Mr. Leung Yam Cheung

Mr. Leung Yam Cheung (formerly known as Leung Wah Fei) (“Mr. Leung/

Mr. Leung Yam Cheung”), aged 67, is the chairman of the Board, Chief

Executive Oficer and an executive Director. He was apointed as a

Director on 31 May 2019 and re-designated as an executive Director and

the chairman of the Board on 4 November 2019. He has ben apointed

as Chief Executive Oficer and the Chairman of Compliance Comite

on 22 September 2023 and a member of Environmental, Social and

Governance Comite on 28 June 2024. He is also a member of each of

the Remuneration Comite and the Nomination Comite. Mr. Leung

is primarily responsible for formulating the overal development strategies

and busines plans, and overseing the general management and daily

operations of the Group. Mr. Leung has ben serving as a director of

al the operating subsidiaries, including Temex, Temex Brothers

and Kenex, since December 1998, October 2008, and March 2015,

respectively.

Mr. Leung comenced working as a formwork works aprentice and

has gained extensive working experience. Eventualy, he started carying

out the busines of the Group through Temex, Temex Brothers and

Kenex.

Mr. Leung atended primary schol in Shenzhen, China.

Mr. Leung is the father of Mr. Leung Wing Hoi and Mr. Leung Wing Chun

and the brother of Mr. Leung Chau Ming. Mr. Leung Wing Chun and Mr.

Leung Chau Ming are executive Directors.

He is the sole director and sole shareholder of Sky Mision, which

directly holds 75% of the Shares, as disclosed in the “Directors’ and Chief

Executive’s Interests in Shares and Underlying Shares” section of the

Directors’ Report.

Mr. Leung Chau Ming

Mr. Leung Chau Ming (“Mr. CM Leung”), aged 60, is executive Director. He

was apointed as a Director on 22 September 2023. He is also a member

of ESG comite. Mr. CM Leung is primarily responsible for supervising

the project management and busines operations of the Group. Mr.

Leung has extensive working experience of project managements and

busines operations and is curently the owner of a local trading company.

Mr. CM Leung is the younger brother of Mr. Leung Yam Cheung (the

chairman of the Board, the chief executive oficer and an executive

Director) and the uncle of Mr. Leung Wing Chun (an executive Director).

执行董事

梁任祥先生

梁任祥先生（曾用名为梁华飞先生）（「梁先

生╱梁任祥先生」），67岁，为董事会主席、

行政总裁兼执行董事。彼于二零一九年五月

三十一日获委任为董事，并于二零一九年

十一月四日调任为执行董事兼董事会主席。

彼于二零二三年九月二十二日已获委任为行

政总裁兼合规委员会主席，并于二零二四年

六月二十八日获委任为环境、社会及管治委

员会成员。彼亦为薪酬委员会及提名委员会

各自之成员。梁先生主要负责制定整体发展

策略及业务规划，以及监督本集团整体管理

及日常营运。梁先生分别自一九八年十二

月、二零八年十月及二零一五年三月起担

任所有营运附属公司（包括天美、天美兄弟

及建力）的董事。

梁先生最初担任模板工程学徒，并获得丰富

的工作经验。最终，彼透过天美、天美兄弟

及建力开始开展本集团业务。

梁先生于中国深圳入读小学。

梁先生为梁荣海先生及梁荣进先生的父亲及

梁就明先生的胞兄。梁荣进先生及梁就明先

生为执行董事。

彼为天任之唯一董事及唯一股东，直接持有

75%之股份，诚如董事会报告内「董事及最高

行政人员于股份及相关股份中拥有的权益」

一节所披露。

梁就明先生

梁就明先生（「梁就明先生」），60岁，为执行

董事。彼于二零二三年九月二十二日获委任

为董事。彼亦为ESG委员会之成员。梁就明

先生主要负责监督本集团的项目管理及业务

营运。梁先生在项目管理和业务营运方面拥

有丰富的工作经验，目前为一家本地贸易公

司的拥有人。

梁就明先生为梁任祥先生（董事会主席、行

政总裁兼执行董事）的胞弟，并为梁荣进先

生（执行董事）的叔父。

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

18Skymision Group Holdings Limited Anual Report 2024/25

梁荣进先生

梁荣进先生（「梁荣进先生」），40岁，为执行

董事。彼于二零一九年十一月四日获委任为

董事及调任为执行董事。彼于二零二四年六

月二十八日已获委任为环境、社会及管治委

员会主席。彼亦为合规委员会之成员。梁荣

进先生主要负责监管本集团整体项目管理及

业务营运。

于二零二年七月至二零一三年五月，梁荣

进先生接受学徒训练，担任梁任祥先生的私

人助理。其后，梁荣进先生自二零一三年六

月起首次加入本集团担任天美的项目经理，

主要负责监管及监督天美若干项目，并担任

工地的主要联系人。于接受四年的项目经理

培训后，彼获晋升及自二零一七年七月以来

一直担任天美兄弟董事。

梁荣进先生于二零七年四月取得浩智（中

国）有限公司（以香港安全培训会经营）颁发的

安全督导员（建造业）证书。

梁荣进先生为梁任祥先生的儿子、梁荣海先

生的胞弟及梁就明先生的侄子。梁任祥先生

为董事会主席、行政总裁兼执行董事。梁就

明先生为执行董事。

Mr. Leung Wing Chun

Mr. Leung Wing Chun (“Mr. WC Leung”), aged 40, is an executive Director.

He was apointed as a Director and re-designated as an executive

Director on 4 November 2019. He has ben apointed as the Chairman

of Environmental, Social and Governance Comite on 28 June 2024. He

is also a member of the Compliance Comite. Mr. WC Leung is mainly

responsible for overseing the overal project management and the

operations of the busines of the Group.

Mr. WC Leung underwent his aprenticeship as a personal asistant to

Mr. Leung Yam Cheung from July 2002 to May 2013. Mr. WC Leung then

joined the Group as a project manager of Temex since June 2013, and

is primarily responsible for overseing and supervising various projects

of Temex and acts as the key point of contact at work sites. After four

years of training as a project manager, he was promoted and has ben a

director of Temex Brothers since July 2017.

Mr. WC Leung obtained his Certificate of Safety Supervisor (Construction

Industry) isued by Origin Production Limited trading as The Hong Kong

Safety Training Asociation in April 2007.

Mr. WC Leung is a son of Mr. Leung Yam Cheung, a younger brother of

Mr. WH Leung and a nephew of Mr. CM Leung. Mr. Leung Yam Cheung

is the chairman of the Board, Chief Executive Oficer and an executive

Director. Mr. CM Leung is an executive Director.

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

19天任集团控股有限公司年报 2024/25

非执行董事

丘尚衡先生

丘尚衡先生（曾用名为邱雁飞）（「丘先生」），

51岁，为非执行董事。彼于二零一九年十一

月四日获委任为董事及调任为非执行董事。

丘先生主要负责向董事会提供策略性建议。

丘先生于审计、税务、会计及公司秘书事务

方面拥有逾16年工作经验。就此而言，自二

零九年五月起至二零一三年三月，彼担任

蔡炜基会计师楼审计员及自二零一七年十一

月起至二零一八年十一月担任英福会计师事

务所的高级审计经理。彼为骏玮策略有限公

司（前称为Global Prospect Limited）之股东

（持有50%权益）及自二零七年六月以来担

任该公司董事，该公司曾于以下期间为以下

各公司的前公司秘书：(i)自二零一零年十月

起至二零一八年八月期间为天美之前公司秘

书；(i)自二零八年十月起至二零一八年八

月期间为天美兄弟之前公司秘书；及(i)自二

零一五年三月起至二零一九年一月期间为建

力之前公司秘书。丘先生自二零一六年四月

起至二零二一年六月为尚衡会计事务所有限

公司之唯一董事。

丘先生于一九七年十一月取得香港岭南学

院（现称岭南大学）翻译学士学位，及于二零

零九年二月取得香港城市大学专业会计与企

业管治理学硕士学位。丘先生自二零一七年

十月以来为香港会计师公会员。

NON-EXECUTIVE DIRECTOR

Mr. Yau Sheung Hang

Mr. Yau Sheung Hang (formerly known as Yau Ngan Fei) (“Mr. Yau”), aged

51, is a non-executive Director. He was apointed as a Director and re-

designated as a non-executive Director on 4 November 2019. Mr. Yau is

mainly responsible for providing strategic advice to the Broad.

Mr. Yau has gained over 16 years of experience in audit, tax, acounting

and company secretarial maters. In this regard, he worked as an audit

clerk at Simon Choy & Co. from May 2009 to March 2013 and a senior

audit manager at W.H. Shum & Co. from November 2017 to November

2018. He is a shareholder (who owns as to 50%) and since June 2007 has

ben a director of Charmway Strategic Limited (formerly known as Global

Prospect Limited, which was the former corporate secretary of each of

(i) Temex from October 2010 to August 2018; (i) Temex Brothers

from October 2008 to August 2018; and (i) Kenex from March 2015 to

January 2019). Mr. Yau was the sole director of Harold Acounting Services

Limited from April 2016 to June 2021.

Mr. Yau obtained his bachelor of arts degre in translation from the

Lingnan Colege Hong Kong (now known as the Lingnan University)

in November 1997, and his master of science degre in profesional

acounting and corporate governance from the City University of Hong

Kong in February 2009. Mr. Yau has ben a member of the Hong Kong

Institute of Certified Public Acountants since October 2017.

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

20Skymision Group Holdings Limited Anual Report 2024/25

独立非执行董事

邓子骏先生

邓子骏先生（「邓先生」），43岁，于二零二三

年九月二十二日加入本公司担任独立非执行

董事。彼为审核委员会主席及薪酬委员会成

员。

邓先生于二零五年六月获得加拿大卡尔顿

大学商业学士学位，主修会计。邓先生自二

零一年五月起为香港会计师公会员。

邓先生于二零一年二月至二零一四年十二

月及二零一五年九月至二零一六年七月任职

于德勤会计师事务所，彼之最后职位为审计

经理。于二零一六年八月至二零二零年二

月，邓先生担任齐合环保集团有限公司之财

务总监，该公司于联交所主板上市（股份代

号：976）。自二零二三年六月至二零二五年

二月，邓先生担任纽曼思健康食品控股有限

公司（股份代号：2530）的财务总监兼公司秘

书。自二零二一年九月起，彼一直担任连城

会计师事务所有限公司的合伙人。

INDEPENDENT NON-EXECUTIVE DIRECTORS

Mr. Tang Tsz Tsun

Mr. Tang Tsz Tsun (“Mr. Tang”), aged 43, joined the Company as an

independent non-executive Director on 22 September 2023. He is the

Chairman of the Audit Comite and a member of the Remuneration

Comite.

Mr. Tang received a bachelor degre of Comerce with Acounting

concentration from Carleton University in Canada in June 2005. Mr.

Tang became a member of the Hong Kong Institute of Certified Public

Acountants in May 2011.

Mr. Tang worked at Deloite Touche Tohmatsu from February 2011 to

December 2014 and from September 2015 to July 2016, with his final

position being audit manager. From August 2016 to February 2020, Mr.

Tang served as the financial controler at Chiho Environmental Group

Limited, a company listed on the Main Board of the Stock Exchange (stock

code: 976). From June 2023 to February 2025, Mr. Tang served as Financial

controler and company secretary at Numans Health Fod Holdings

Company Limited (stock code: 2530). Since September 2021, he has ben

a partner at Linkers CPA Limited.

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

21天任集团控股有限公司年报 2024/25

胡健儿女士

胡健儿女士（「胡女士」），38岁，于二零二四

年二月十五日加入本公司担任独立非执行董

事。彼为薪酬委员会主席，审核委员会及提

名委员会的成员。自二零二四年六月二十八

日起，彼亦获委任为环境、社会及管治委员

会成员。

胡女士于二零九年七月取得北京大学文学

学士学位，主修国际贸易与经济专业。胡女

士亦为香港会计师公会之注册会计师。

胡女士现时是展龙会计师事务所之唯一执业

会计师，该会计师事务所于香港提供审计及

会计服务。胡女士亦在业务运营及管理方面

拥有丰富经验，彼为于二零一二年在香港成

立的一间教育中心之拥有人。由二零九年

七月至二零一三年六月，胡女士曾于毕马威

中国担任核数师，最终职位为助理审计经

理。

李锦晋先生

李锦晋先生（「李先生」），37岁，于二零二四

年十一月十五日加入本公司担任独立非执行

董事。彼为提名委员会主席、审核委员会及

合规委员会各自之成员。

李先生为美国注册会计师协会之注册会计

师，亦为美国管理会计师协会之注册管理会

计师。李先生拥有美国加州大学柏克莱分校

应用数学及统计学士学位。彼亦拥有香港

大学电子商务及互联网工程理学硕士学位。

李先生于会计、风险管理及资产管理方面拥

有逾10年工作经验。李先生自二零二三年七

月起至今担任修身堂控股有限公司（股份代

号：8200）的执行董事。于二零二三年十一

月二十日至二零二五年三月十四日期间，李

先生为hmvod视频有限公司（一间于联交所

GEM上市之公司，股份代号：8103）之公司

秘书及授权代表。

Ms. Wu Kin Yi

Ms. Wu Kin Yi (“Ms. Wu”), aged 38, jointed the Company as an independent

non-executive Director on 15 February 2024. She is a chairlady of the

remuneration comite, a member of audit comite and nomination

comite. She has also ben apointed as a member of Environmental,

Social and Governance Comite since 28 June 2024.

Ms. Wu obtained her bachelor degre of Arts majoring in International

Trading and Economics from Peking University in July 2009. Ms. Wu is

also a Certified Public Acountant of The Hong Kong Institute of Certified

Public Acountants.

Ms. Wu, is curently the sole practitioner of Dynamic Dragons & Co,

a CPA firm which provides auditing and acounting services in Hong

Kong. Ms. Wu also has profound experience in busines operations and

management in which she is the owner of an education center in Hong

Kong which has ben established in 2012. Ms. Wu worked at KPMG China

from July 2009 to June 2013 as an auditor with her final position as an

asistant audit manager.

Mr. Lei Nelson

Mr. Lei Nelson (“Mr. Lei”), aged 37, joined the Company as an independent

non-executive Director on 15 November 2024. He is the Chairman

of Nomination Comite and a member of Audit Comite and

Compliance Comite.

Mr. Lei is a certified public acountant of American Institute of Certified

Public Acountants and also certified as certified management acountant

of the Institute of Management Acountants. Mr. Lei holds a bachelor

degre of arts in aplied mathematics and statistics from University of

California, Berkeley. He also has a master degre of science in electronic

comerce and internet computing from the University of Hong Kong.

Mr. Lei has over 10 years of working experience in acounting, risk

management and aset management. Mr. Lei is curently the executive

director of Sau San Tong Holdings Limited (stock code: 8200) since July

2023. During the period from 20 November 2023 to 14 March 2025, Mr.

Lei was the Company Secretary and Authorised Representative of hmvod

Limited (a company listed on the GEM Board of the Stock Exchange, stock

code: 8103).

Corporate Governance Report

企业管治报告

22Skymision Group Holdings Limited Anual Report 2024/25

企业管治常规

本公司及董事会致力于达致及维持最高水平

之企业管治，乃因董事会相信，良好及行之

有效的企业管治常规对取得及维持本公司股

东信任及保障股东及其他持份者权益至关重

要。因此，本公司已采纳健全之企业管治常

规，当中著重优秀之董事会、有效之内部监

控、严谨之披露常规及透明度，以及对所有

持份者之问责性。

本公司的企业价值观是以合法、道德和负责

任的方式为本公司的客户提供服务。全体董

事均以诚信行事，促进诚信文化。这种文化

灌输并不断加强整个企业价值观。于本年

度，董事会密切关注企业治理实践、风险管

理和内部监控系统的执行情况，以确保企业

目标、价值观及策略与本公司的文化一致。

本公司已采纳企业管治守则所载之原则及守

则条文作为本公司之企业管治守则。董事会

认为，本公司于截至二零二五年三月三十一

日止年度全面遵守企业管治守则。董事会将

不时地检讨及加强其企业管治常规，以确保

本公司继续符合企业管治守则的要求。

本集团的主要企业管治常规概述如下：

董事会组成

董事会就领导及监督本集团业务向股东负

责，并致力达致为股东增值的目标。董事会

现时包括三名执行董事、一名非执行董事及

三名独立非执行董事。

CORPORATE GOVERNANCE PRACTICE

The Company and the Board are devoted to achieving and maintaining

high standards of corporate governance, as the Board believes that god

and efective corporate governance practices are fundamental to obtain

and maintain the trust and safeguarding interest of the Shareholders

and other stakeholders of the Company. Acordingly, the Company

has adopted sound corporate governance principles that emphasise a

quality Board, efective internal control, stringent disclosure practices and

transparency, and acountability to al stakeholders.

The corporate value of the Company is to serve the Company’s customers

in lawful, ethical and responsible maner. Al Directors act with integrity

and promote the culture of integrity. Such culture instils and continualy

reinforces acros the corporate values. During the year, the Board

closely monitors the implementation of corporate governance practice,

risk management and internal control systems to ensure the corporate

objective, values and strategy and the Company’s culture are aligned.

The Company has adopted the principles and code provisions as set out in

the CG Code as the Company’s corporate governance code. In the opinion

of the Board, the Company has fuly complied with the CG Code for the

year ended 31 March 2025. The Board wil, from time to time, review and

enhance its corporate governance practices to ensure that the Company

continues to met the requirements of the CG Code.

The key corporate governance practices of the Group are sumarised as

folows:

BOARD COMPOSITION

The Board is acountable to the Shareholders for their leadership and

supervision over the Group’s operation and is comited to achieving the

goal of increasing Shareholders’ value. The Board curently comprises

thre executive Directors, one non-executive Director and thre

independent non-executive Directors.

Corporate Governance Report

企业管治报告

23天任集团控股有限公司年报 2024/25

执行董事

梁任祥先生（主席兼行政总裁）

梁荣进先生

梁就明先生

非执行董事

丘尚衡先生

独立非执行董事

邓子骏先生

曾浩贤先生

（自二零二四年十一月十五日起辞任）

胡健儿女士

李锦晋先生

（于二零二四年十一月十五日获委任）

董事之履历详情（包括董事会成员之间之关

系）载于本年报第17页至第21页「董事及高级

管理层的履历详情」一节。于二零二四年十

一月十五日，李先生获委任为独立非执行董

事。李先生于二零二四年十月三十一日已根

据上市规则第3.09D条取得法律意见，并确

认彼明白作为上市发行人董事的责任。

独立非执行董事之当前比例符合上市规则第

3.10A条及第3.10(1)条，据此，发行人所委

任之独立非执行董事须至少占董事会之三分

之一且董事会须包括至少三名独立非执行董

事。本公司拥有三名独立非执行董事，占董

事会之三分之一以上。本公司亦已遵守上市

规则第3.10(2)条，拥有至少一名具备合适专

业资格或会计或相关财务管理专长之独立非

执行董事。

鉴于董事之各类经验及本集团业务性质，董

事会认为，董事于本集团的经营技巧及业务

经验方面取得平衡。

Executive Directors

Mr. Leung Yam Cheung (Chairman and CEO)

Mr. Leung Wing Chun

Mr. Leung Chau Ming

Non-executive Director

Mr. Yau Sheung Hang

Independent Non-executive Directors

Mr. Tang Tsz Tsun

Mr. Tsang Ho Yin

(Resigned efective from 15 November 2024)

Ms. Wu Kin Yi

Mr. Lei Nelson

(Apointed on 15 November 2024)

Biographical details of the Directors including relationship betwen

Board members are set out in the section headed “Biographical Details

of Directors and Senior Management” on pages 17 to 21 of this anual

report. Mr. Lei was apointed as an independent non-executive Director

on 15 November 2024. Mr. Lei had obtained legal advice pursuant to

Rule 3.09D of the Listing Rules and confirmed that he understod his

obligations as a director of a listed isuer on 31 October 2024.

The curent proportion of independent non-executive Director is in

compliance with Rule 3.10A and 3.10(1) of the Listing Rules whereby an

isuer must apoint independent non-executive directors representing

at least one-third of the board and the board must include at least

thre independent non-executive directors. The Company has thre

independent non-executive Directors, which represents more than one-

third of the Board. The Company has also complied with Rule 3.10(2) of

the Listing Rules of having at least one of the independent non-executive

directors that has apropriate profesional qualifications, or acounting or

related financial management expertise.

With the various experience of the Directors and the nature of the Group’s

busines, the Board considered that the Directors have a balance of skils

and experience for the busines of the Group.

Corporate Governance Report

企业管治报告

24Skymision Group Holdings Limited Anual Report 2024/25

APOINTMENT AND RE-ELECTION OF DIRECTORS

Code provision B.2.2 of the CG Code stipulates that every director,

including those apointed for a specific term, shal be subject to

retirement by rotation at least once every thre years.

Pursuant to article 84(1) of the Articles, at each anual general meting

one-third of the Directors for the time being (or, if their number is not a

multiple of thre, the number nearest to but not les than one-third) shal

retire from ofice by rotation provided that every Director shal be subject

to retirement at an anual general meting at least once every thre

years.

Pursuant 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 aditional to the

existing Board. Any Director so apointed shal hold ofice until the next

folowing anual general meting of Company and shal then be eligible

for re-election.

Each Director (including non-executive Director and independent non-

executive Directors) has entered into a service contract or leter of

apointment with the Company for an initial term of 3 years comencing

from the Listing Date and shal be subject to retirement by rotation once

every thre years.

Pursuant to article 84 of the Articles, Mr. Leung Yam Cheung, Mr. Leung

Wing Chun and Mr. Lei Nelson wil retire from ofice at the forthcoming

anual general meting of the Company and being eligible, wil ofer

themselves for re-election. At the forthcoming anual general meting

of the Company, separate ordinary resolutions wil be put forward to

the Shareholders in relation to the proposed re-election of al retired

Directors.

RESPONSIBILITIES, ACOUNTABILITIES AND

CONTRIBUTIONS OF THE BOARD AND MANAGEMENT

The Board should asume responsibility for leadership and control of the

Company and is colectively responsible for directing and supervising the

Company’s afairs.

委任及重选董事

企业管治守则的守则条文第B.2.2条规定，每

名董事（包括有指定任期的董事）至少每三年

应轮值退任一次。

根据细则第84(1)条，在每届股东周年大会

上，当时三分之一的董事（倘其人数并非三

的倍数，则以最接近但不少于三分之一的人

数）将轮值退任，惟每名董事必须最少每三

年于股东周年大会上退任一次。

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。以该方式委

任的董事任期直至本公司下届股东周年大会

为止，届时于该大会上将合资格重选连任。

各董事（包括非执行董事及独立非执行董事）

已与本公司订立自上市日期起初步为期3年

之服务合约或委任函，并且彼等须每三年轮

值退任一次。

根据细则第84条，梁任祥先生、梁荣进先

生及李锦晋先生将于本公司应届股东周年大

会上退任，惟符合资格并愿意膺选连任。于

本公司应届股东周年大会上，将分别就建议

重选所有退任董事向股东提呈单独普通决议

案。

董事会及管理层的责任、问责性及

贡献

董事会肩负责任领导及监控本公司，集体负

责指导及监督本公司的事务。

Corporate Governance Report

企业管治报告

25天任集团控股有限公司年报 2024/25

Al Directors, including non-executive Director and independent non-

executive Directors, have brought a wide spectrum of valuable busines

experience, knowledge and profesionalism to the Board for its eficient

and efective functioning. The independent non-executive Directors are

responsible for ensuring a high standard of regulatory reporting of the

Company and providing a balance in the Board for bringing efective

independent judgement on corporate actions and operations.

The Board directly, and indirectly through its comites, leads and

provides direction to management by laying down strategies and

overseing their implementation, monitors the Group’s operational and

financial performance, and ensures that sound internal control and risk

management systems are in place.

The Board reserves for its decision al major maters relating to policy

maters, strategies and budgets, internal control and risk management,

material transactions (in particular those that may involve conflict of

interests), financial information, apointment of directors and other

significant operational maters of the Company. Responsibilities relating

to implementing decisions of the Board, directing and co-ordinating the

daily operation and management of the Company are delegated to the

management.

The Company has aranged apropriate insurance coverage to protect

Directors from posible legal action against them. The insurance coverage

would be reviewed on an anual basis.

INDEPENDENT NON-EXECUTIVE DIRECTORS

The independent non-executive Directors play a significant role in the

Board as they bring an impartial view on the Company’s strategies,

performance and control, as wel as to ensure that the interests of al

Shareholders are taken into acount. The requirement regarding the

representation of independent non-executive Directors is, that there must

be more than one-third of the members of the Board with at least one

of them having apropriate profesional qualifications or acounting or

related financial management expertise. None of the independent non-

executive Directors held any other ofices in the Company or any of its

subsidiaries or is interested in any shares of the Company.

Each of the independent non-executive Directors has confirmed in writing

his independence from the Company in acordance with Rule 3.13 of the

Listing Rules. On this basis, the Company considers al such Directors to

be independent.

所有董事（包括非执行董事及独立非执行董

事）已为董事会带来各种宝贵的业务经验、

知识及专业，使其高效及有效运作。独立非

执行董事负责确保本公司提供高标准的监管

报告，并于董事会内提供制衡作用，以保障

对企业行动及营运的有效独立判断。

董事会直接及间接透过其委员会带领及指导

管理层（包括制定策略及监察管理层推行策

略），监督本集团营运及财务表现以及确保

设有良好的内部监控和风险管理系统。

董事会保留所有关本公司政策事项、策略

及预算、内部监控及风险管理、重大交易

（尤其是可能涉及利益冲突的重大交易）、财

务资料、董事委任及其他重大营运事项的决

策权利。管理层负责执行董事会决定、指导

及协调本公司的日常营运及管理。

本公司已为董事适当投保，使彼等不因针对

彼等之可能法律诉讼而蒙受损失。该保险范

围乃按年检讨。

独立非执行董事

独立非执行董事于董事会扮演重要角色，因

彼等为本公司的策略、业绩及监控方面提供

公正意见，并顾及全体股东的利益。根据规

定，三分之一以上的董事会成员须为独立非

执行董事且至少其中一名独立非执行董事具

备适当专业资格或会计或相关财务管理专

长。独立非执行董事概无于本公司或其任何

附属公司担任何其他职位，亦无于本公司

任何股份中拥有权益。

各独立非执行董事已根据上市规则第3.13条

书面确认其独立于本公司。在此基础上，本

公司认为所有该等董事均为独立人士。

Corporate Governance Report

企业管治报告

26Skymision Group Holdings Limited Anual Report 2024/25

The Board has implemented diferent ways to ensure independent views

available to the Board. With diferent experiences and expertises, the

independent non-executive Directors supervise and provide independent

judgement to the Board on strategic and significant maters. The Board

seks to develop an efective working environment for the executive, non-

executive and independent non-executive Directors so as to improve

the quality of the decisions made by the Board without constraining

the independent views of the independent non-executive Directors.

Regular Board metings were held during FY2025 with open discusions

betwen the executive, non-executive and the independent non-executive

Directors to enhance comunication and efective working relationship.

Furthermore, no equity-based remuneration with performance-related

elements wil be granted to independent non-executive Directors as this

may lead to bias in their decision-making. In adition, al Directors are

entitled to sek further information from the management on the maters

to be discused at Board metings and where necesary, independent

advice from external profesion advisers at the Company’s expenses.

A Director who has material interest in a contract, transaction or

arangement shal not vote or to be counted in the quorum on any Board

resolution aproving the same. The Board had reviewed the efectivenes

of the Group’s mechanism to ensure independent views and inputs being

available to the Board for FY2025, and considered it efective.

CHAIRMAN AND CHIEF EXECUTIVE OFICER

Code provision C.2.1 of the CG Code stipulates that the roles of the

chairman and chief executive should be separate and should not be

performed by the same individual. Since 22 September 2023, Mr. Leung

Yam Cheung performed his duties as both the chairman and CEO

subsequent to the resignation of Mr. Leung Wing Hoi. Mr. Leung Yam

Cheung had ben in charge of the overal management of the Group

since 2019 and the Company considered that such arangement would

promote the eficient formulation and implementation of the Company’s

strategies which would enable the Group to further develop its busineses

efectively at this stage. The Board wil review the curent structure from

time to time and shal make necesary arangements when the Board

considers apropriate.

董事会已实施不同方式确保董事会获得独立

意见。独立非执行董事凭借其不同的经验和

专业知识，监督并就策略性和重大事项向

董事会提供独立判断。董事会力求为执行

董事、非执行董事及独立非执行董事营造有

效的工作环境，以在不限制独立非执行董事

发表独立意见的情况下提高董事会决策的质

素。二零二五年财政年度已召开定期董事会

会议，供执行董事、非执行董事与独立非执

行董事开诚讨论，以加强沟通及提升有效率

的工作关系。再者，我们不会向独立非执行

董事授出附带表现挂钩元素并以股本为基础

之薪酬，因为此举可能导致彼等在决策时产

生偏颇。此外，所有董事均有权就董事会

议上讨论之事宜向管理层索取更多资料，并

在有需要时向外部专业顾问寻求独立意见，

开支由本公司承担。于合约、交易或安排中

拥有重大权益之董事不得就批准该合约、交

易或安排之任何董事会决议案投票或计入法

定人数。董事会已检讨本集团机制的成效，

以确保二零二五年财政年度董事会获得独立

观点及意见，并认为有关机制有效。

主席及行政总裁

企业管治守则之守则条文第C.2.1条规定，主

席与行政总裁之角色应有区分，并不应由一

人同时兼任。自二零二三年九月二十二日，

梁任祥先生继梁荣海先生辞任后同时履行主

席及行政总裁职责。梁任祥先生自二零一九

年起一直负责本集团的整体管理，而本公司

认为有关安排将促进有效制定及实施本公司

的策略，使本集团能够于此阶段进一步有效

发展其业务。董事会将不时检讨现行架构，

并于其认为适当时作出必要安排。

Corporate Governance Report

企业管治报告

27天任集团控股有限公司年报 2024/25

DIRECTORS’ CONTINUING PROFESIONAL DEVELOPMENT

PROGRAME

The Group acknowledges the importance of adequate and ample

continuing profesional development for the Directors for a sound and

efective internal control system and corporate governance. In this

regard, the Group has always encouraged the Directors to atend relevant

training courses to receive the latest news and knowledge regarding

corporate governance, in order to efectively perform their responsibilities

and to ensure that their contribution to the Board remains informed and

relevant.

Every newly apointed Director had received a formal and comprehensive

induction on the first ocasion of his/her apointment to ensure

apropriate understanding of the busines and operations of the

Company and ful awarenes of Director’s responsibilities and obligations

under the Listing Rules and relevant statutory requirements.

Directors participated in apropriate continuous profesional

development to develop and refresh their knowledge and skils. Internaly

facilitated briefings for Directors were aranged and reading materials on

relevant topics were provided to Directors where apropriate. Al Directors

are encouraged to atend relevant training courses at the Company’s

expenses.

董事之持续专业发展计划

本集团深知董事获得足够及充份持续专业发

展对健全而行之有效的内部监控系统及企业

管治的重要性。为此，本集团一直鼓励董事

出席有关培训课程，以获取有关企业管治的

最新消息及知识，以便有效履行其职责，并

确保彼等在知情况下对董事会作出相应贡

献。

每名新委任董事于首次获委任时已接受正式

及全面的入职培训，以确保其适当掌握本公

司业务及营运，并完全知悉其根据上市规则

及相关法律规定须承担的董事职责及义务。

董事参与合适的持续专业发展以建立及更新

自身的知识及技能。本公司已在适当情况下

为董事安排内部简介会及向董事发出相关主

题的阅读材料。本公司鼓励所有董事出席相

关培训课程，费用由本公司承担。

Corporate Governance Report

企业管治报告

28Skymision Group Holdings Limited Anual Report 2024/25

The records of continuous profesional development relating to director’s

duties, regulatory and governance updates and busines development

that have ben received by the Directors for FY2025 are sumarised as

folows:

Name of DirectorsType of Training

(Note)

董事姓名培训类别

（附注）

Executive Directors:执行董事：

Mr. Leung Yam Cheung梁任祥先生A, B

Mr. Leung Wing Chun梁荣进先生A, B

Mr. Leung Chau Ming梁就明先生A, B

Non-executive Director:非执行董事：

Mr. Yau Sheung Hang丘尚衡先生A, B

Independent Non-executive Directors:独立非执行董事：

Mr. Tang Tsz Tsun邓子骏先生A, B

Mr. Tsang Ho Yin

(reigned efective from 15 November 2024)

曾浩贤先生

（自二零二四年十一月十五日起辞任）

A, B

Ms. Wu Kin Yi胡健儿女士A, B

Mr. Lei Nelson

(apointed on 15 November 2024)

李锦晋先生

（于二零二四年十一月十五日获委任）

A, B

Note:

Types of Training:

, including but not limited to, briefings, seminars,

conferences and workshops

, newspapers, journals, magazines and relevant

publications

董事于二零二五年财政年度所接受有关董事

职责、监管及管治最新进展及业务发展的持

续专业发展培训记录概述如下：

附注：

培训类别：

，包括但不限于简介会、研讨

会、会议及工作坊

、报章、期刊、杂志及

Corporate Governance Report

企业管治报告

29天任集团控股有限公司年报 2024/25

BOARD COMITES

The Board has established five Board comites, namely, the Audit

Comite, the Remuneration Comite, the Nomination Comite,

the Compliance Comite and the ESG Comite, for overseing

particular aspects of the Company’s afairs. Al Board comites have

ben established with defined writen terms of reference. An updated list

of the Directors identifying their roles and functions is posted on the Stock

Exchange’s website at w.hkexnews.hk and the Company’s website

at w.skymision.group and in compliance with code provision B.1.2.

Al Board comites should report to the Board on their decisions or

recomendations made.

Al Board comites are provided with suficient resources to perform

their duties and each Director, upon reasonable request, are able to sek

independent profesional advice in apropriate circumstance, at the

Company’s expenses.

The Audit Comite is responsible for performing the corporate

governance functions such as developing and reviewing the Company’s

policies and practices on corporate governance, carying out training and

continuous profesional development of the Directors, reviewing and

monitoring the Company’s policies and practices on compliance with legal

and regulatory requirements, reviewing the code of conduct aplicable

to the Directors, and reviewing the Company’s compliance with the code

provisions in the CG Code and disclosures in this Corporate Governance

Report.

ATENDANCE RECORDS OF METINGS

Acording to code provision C.5.1 of CG Code, regular Board metings

should be held at least four times a year at aproximately quarterly

intervals. During FY2025, a total of 4 Board metings and 1 general

meting were held. During FY2025, the chairman also held 3 meting with

the independent non-executive Directors without the presence of other

executive Directors.

董事委员会

董事会已成立五个董事委员会，即审核委员

会、薪酬委员会、提名委员会、合规委员会

及ESG委员会，以监督本公司事务各特定范

畴。所有董事委员会均具有明确的书面职权

范围，一份列明角色及职责的最新董事名单

已刊载于联交所网站w.hkexnews.hk及本

公司网站w.skymision.group，该等角色

及职责符合守则条文第B.1.2条。所有董事委

员会须向董事会汇报其所作出的决定或推荐

建议。

所有董事委员会均获提供充足资源以履行其

职务，及各董事可应合理要求于适当情况下

征询独立专业意见，费用由本公司承担。

审核委员会负责履行企业管治职能，如制定

及检讨本公司的企业管治政策及常规、进行

董事的培训及持续专业发展、检讨及监察本

公司遵守法律及监管规定方面的政策及常

规、检讨适用于董事的行为守则及检讨本公

司遵守企业管治守则之守则条文及本企业管

治报告作出披露的情况。

会议出席记录

根据企业管治守则守则条文第C.5.1条，每年

须至少举行四次常规董事会议，大约每季

举行一次。于二零二五年财政年度，已举行

共四次董事会议及一次股东大会。于二零

二五年财政年度，主席在其他执行董事未有

列席之情况下与独立非执行董事举行了三次

会议。

Corporate Governance Report

企业管治报告

30Skymision Group Holdings Limited Anual Report 2024/25

Details of al Directors’ atendance at general meting, Board metings

and Board’s comite metings held during FY2025 are set out below:

Number of Metings Atended/Held

已出席╱举行会议次数

General

Meting

Board

Meting

Audit

Comite

Meting

Remuneration

Comite

Meting

Nomination

Comite

Meting

Compliance

Comite

Meting

ESG

Comite

Meting

股东大会

董事会

会议

审核委员会

会议

薪酬委员会

会议

提名委员会

会议

合规委员会

会议

ESG委员会

会议

Executive Directors:执行董事：

Mr. Leung Yam Cheung梁任祥先生1/14/4N/A不适用2/22/21/11/1

Mr. Leung Wing Chun梁荣进先生1/14/4N/A不适用N/A不适用N/A不适用1/11/1

Mr. Leung Chau Ming 梁就明先生1/14/4N/A不适用N/A不适用N/A不适用N/A不适用1/1

Non-executive Director:非执行董事：

Mr. Yau Sheung Hang丘尚衡先生1/14/4N/A不适用N/A不适用N/A不适用N/A不适用N/A不适用

Independent Non-executive

Directors:

独立非执行董事：

Mr. Tang Tsz Tsun 邓子骏先生1/14/43/32/2N/A不适用N/A不适用N/A不适用

Mr. Tsang Ho Yin

(resigned efective from

15 November 2024)

曾浩贤先生

（自二零二四年

十一月十五日起辞任）

0/11/12/2N/A不适用1/11/1N/A不适用

Ms. Wu Kin Yi胡健儿女士1/14/43/32/22/2N/A不适用1/1

Mr. Lei Nelson

(apointed on

15 November 2024)

李锦晋先生

（于二零二四年

十一月十五日获委任）

N/A不适用2/21/1N/A不适用N/A不适用N/A不适用N/A不适用

全体董事出席于二零二五年财政年度举行之

股东大会、董事会议及董事委员会议之

详情载列如下：

Corporate Governance Report

企业管治报告

31天任集团控股有限公司年报 2024/25

AUDIT COMITE

The Group established the Audit Comite pursuant to a resolution

of the Directors pased on 7 September 2020 in compliance with Rule

3.21 and Rule 3.10(2) of the Listing Rules which mandate that the Audit

Comite must comprise non-executive directors only, comprising a

minimum of thre members. The majority of the members of the Audit

Comite must be independent non-executive Directors and must be

chaired by an independent non-executive Director; and at least one of

the members of the Audit Comite is an independent non-executive

Director who poseses apropriate profesional qualifications or

acounting or related financial management expertise.

Writen terms of reference of the Audit Comite in compliance with

code provision D.3.3 of the CG Code have ben adopted and are posted

on the Stock Exchange’s website and the Company’s website. The primary

duties of the Audit Comite are to make recomendations to the Board

on apointment or reapointment and removal of external auditor; review

the financial statements of the Group and make judgements in respect

of financial reporting; and overse the efectivenes of the procedures of

the risk management and internal control procedures of the Group and

monitor any future and/or potential continuing conected transactions.

The Audit Comite consists of thre members, thre independent non-

executive Directors, namely Mr. Tang Tsz Tsun, Mr. Lei Nelson and Ms. Wu

Kin Yi. Mr. Tang Tsz Tsun is the chairman of the Audit Comite.

During FY2025, the Audit Comite held thre metings and the

sumary of work performed is set out below:

(i) reviewed the reports from the auditor, acounting principles and

practices adopted by the Group, management representation leters

and management’s response in relation to the anual results for

FY2025;

(i) reviewed the consolidated financial statements for FY2025 in

conjunction with the management and the auditor;

(i) made recomendation to the Board on re-apointment of auditor;

审核委员会

本集团根据于二零二零年九月七日通过的董

事决议案遵照上市规则第3.21条及第3.10(2)

条成立审核委员会，其规定审核委员会须全

部由非执行董事组成，由最少三名成员组

成。审核委员会之大部分成员必须为独立

非执行董事且必须由独立非执行董事担任主

席；及审核委员会至少一名成员为具备合适

专业资格或会计或相关财务管理专长之独立

非执行董事。

本公司已采纳符合企业管治守则守则条文第

D.3.3条的审核委员会书面职权范围并登载于

联交所网站及本公司网站。审核委员会的主

要职责为就外聘核数师的委任、续聘及罢免

向董事会提供建议；审阅本集团的财务报表

及作出有关财务申报的判断；及监督本集团

风险管理及内部监控程序的效用及监控任何

未来及╱或潜在持续关连交易。

审核委员会由三名成员（三名独立非执行董

事）组成，即邓子骏先生、李锦晋先生及胡

健儿女士。邓子骏先生为审核委员会的主

席。

于二零二五年财政年度，审核委员会举行了

三次会议，所开展工作概要载于下文：

(i) 审阅有关二零二五年财政年度全年业

绩的核数师报告、本集团采纳之会计

原则及常规、管理层声明书及管理层

之回应；

(i) 联同管理层及核数师审阅二零二五年

财政年度之综合财务报表；

(i) 就重新委任核数师向董事会提供建

议；

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32Skymision Group Holdings Limited Anual Report 2024/25

(iv) reviewed the Company’s internal control procedures and risk

management system and recomend the same to the Board for

aproval; and

(v) reviewed the condensed consolidated financial statements for the

six months ended 30 September 2024.

The Audit Comite is of the opinion that the consolidated financial

statements of the Group for FY2025 comply with aplicable acounting

standards, the Listing Rules and that adequate disclosures have ben

made.

REMUNERATION COMITE

The Group established the Remuneration Comite pursuant to a

resolution of the Directors pased on 7 September 2020 in compliance

with Rule 3.25 of the Listing Rules with writen terms of reference in

compliance with code provision E.1.2 of the CG Code and are posted on

the Stock Exchange’s website and the Company’s website.

The primary duties of the Remuneration Comite are to make

recomendations to the Board on the overal remuneration policy and

structure relating to al Directors, senior management and general staf of

the Group and ensure that none of the Directors or any of their asociates

determine their own remuneration.

The Remuneration Comite consists of thre members, one executive

Director and two independent non-executive Directors, namely Mr. Leung

Yam Cheung, Mr. Tang Tsz Tsun and Ms. Wu Kin Yi. Ms. Wu Kin Yi is the

chairlady of the Remuneration Comite.

During FY2025, the Remuneration Comite held two metings and the

sumary of work performed is set out below:

(i) determined and made recomendation to the Board on the terms

of leters of apointment of newly apointed Directors during

FY2025;

(i) reviewed and made recomendation to the Board on the

remuneration policy; and

(i) asesed performance of the Directors and senior management and

their remuneration packages.

(iv) 检讨本公司之内部监控程序及风险管

理系统并向董事会建议内部监控程序

及风险管理系统以供批准；及

(v) 审阅截至二零二四年九月三十日止六

个月之简明综合财务报表。

审核委员会认为，本集团二零二五年财政年

度之综合财务报表符合适用会计准则、上市

规则并已作出充足披露。

薪酬委员会

本集团根据于二零二零年九月七日通过的董

事决议案遵照上市规则第3.25条成立薪酬委

员会，并已采纳符合企业管治守则守则条文

第E.1.2条的书面职权范围及登载于联交所网

站及本公司网站。

薪酬委员会的主要职责为就本集团全体董

事、高级管理层及普通员工的整体薪酬政策

及架构向董事会提出建议及确保概无董事及

任何彼等的联系人厘定其自身薪酬。

薪酬委员会由三名成员（一名执行董事及两

名独立非执行董事）组成，即梁任祥先生、

邓子骏先生及胡健儿女士。胡健儿女士为薪

酬委员会的主席。

于二零二五年财政年度，薪酬委员会举行了

两次会议，所开展工作概要载于下文：

(i) 厘定二零二五年财政年度新委任董事

的委任函条款，并就此向董事会提出

建议；

(i) 检讨薪酬政策，并就此向董事会提出

建议；及

(i) 评估董事及高级管理层的表现以及彼

等的薪酬待遇。

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33天任集团控股有限公司年报 2024/25

Remuneration of Directors and Senior Management

The Group’s policies on remuneration of Directors and senior

management and other remuneration related maters are disclosed on

page 20 of the Environmental, Social and Governance Report. Details of

the remuneration of the senior management by band are set out in the

paragraph headed “Emoluments of Directors and Senior Management

and Five Highest Paid Individuals” of the Directors’ Report of this anual

report.

NOMINATION COMITE

The Group established the Nomination Comite pursuant to a

resolution of the Directors pased on 7 September 2020 with writen

terms of reference in compliance with code provision B.3.1 of the CG

Code and are posted on the Stock Exchange’s website and the Company’s

website.

The primary duties of the Nomination Comite are to review the

structure, size, composition, diversity of the Board and the board diversity

policy adopted by the Company on 7 September 2020 (the “Board

Diversity Policy”) on a regular basis; implement the Board Diversity Policy

and identify individuals suitably qualified to become Board members;

ases the independence of the independent non-executive Directors;

and make recomendations to the Board on relevant maters relating to

apointment or reapointment of Directors. The Board has also adopted a

board nomination policy (the “Board Nomination Policy”) on 7 September

2020, which sets out the selection criteria and proces, and sucesion

planing considerations in relation to nomination and apointment of the

Directors.

Throughout the FY2025, the Company had met Rule 3.27A of the Listing

Rules requirement of having a majority of the comite members being

independent non-executive Directors and having the comite chaired

by the independent non-executive Director.

The Nomination Comite consists of thre members, one executive

Director and two independent non-executive Directors, namely Mr. Leung

Yam Cheung, Mr. Lei Nelson and Ms. Wu Kin Yi. Mr. Lei Nelson is the

chairman of the Nomination Comite.

董事及高级管理层之薪酬

本集团就董事及高级管理层之薪酬政策以及

其他薪酬相关事宜于环境、社会及管治报告

第20页披露。高级管理层按范围划分之薪酬

详情载于本年报董事会报告「董事及高级管

理层及五名最高薪酬人士之酬金」一段。

提名委员会

本集团根据于二零二零年九月七日通过的董

事决议案成立提名委员会，并已采纳符合企

业管治守则守则条文第B.3.1条的书面职权范

围及登载于联交所网站及本公司网站。

提名委员会的主要职责为定期检讨董事会的

架构、人数及组成、董事会多元化及本公司

于二零二零年九月七日采纳的董事会多元化

政策（「董事会多元化政策」）；实施董事会多

元化政策及物色合资格成为董事会成员的合

适人士；评估独立非执行董事的独立性；及

就有关董事委任及续聘的相关事宜向董事会

提供意见。董事会亦于二零二零年九月七日

采纳董事会提名政策（「董事会提名政策」），

其载列有关提名及委任董事之甄选标准及程

序以及继任计划考虑因素。

于整个二零二五年财政年度，本公司已符合

上市规则第3.27A条的规定，委员会的大多

数成员为独立非执行董事，且委员会主席由

独立非执行董事担任。

提名委员会由三名成员（一名执行董事及两

名独立非执行董事）组成，即梁任祥先生、

李锦晋先生及胡健儿女士。李锦晋先生为提

名委员会的主席。

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34Skymision Group Holdings Limited Anual Report 2024/25

根据董事会多元化政策及董事提名政策，提

名委员会检讨及评估董事会组成并就董事会

组成之变动提供推荐建议。提名委员会于检

讨及评估董事会组成时，将考虑董事会多元

化政策及董事提名政策载列的各个多样化方

面，包括但不限于性别、年龄、文化及教育

背景、种族、专业经验、技能、知识及服务

年期以及其他素质，董事会所有委任均将以

用人唯才为原则，并根据本公司自身的业务

模式及不时的特定需求所计及的各种因素。

于二零二五年财政年度，提名委员会举行了

两次会议，所开展工作概要载于下文：

(i) 检讨董事会的架构、人数、组成及多

元化；

(i) 厘定董事的委任，并就此向董事会提

出建议；

(i) 评估独立非执行董事的独立性；及

(iv) 就于二零二四年九月二十日举行之本

公司股东周年大会选举董事向董事会

作出推荐意见。

董事会多元化政策

于二零二零年九月七日，董事会采纳了董事

会多元化政策，该政策将每年检讨以确保其

适当地实施及行之有效。本公司致力在其业

务各方面实行平等机会原则，任何人士概不

会因种族、性别、残疾、国籍、宗教或思想

信仰、年龄、性倾向、家庭岗位或任何其他

因素而受到歧视。

Acording to the Board Diversity Policy and the Director Nomination Policy,

the Nomination Comite reviews and aseses the Board composition

and makes recomendations of changes to the composition of the Board.

The Nomination Comite would consider the benefits of al aspects of

diversity set out in the Board Diversity Policy and Director Nomination

Policy, including but not limited to gender, age, cultural, educational

background, ethnicity, profesional experience, skils, knowledge and

length of service and other qualities in reviewing and asesing the

composition of the Board, and al apointments to the Board wil be based

on merits and wil take into acount of factors based on the Company’s

own busines model and specific neds from time to time.

During FY2025, the Nomination Comite held two metings and the

sumary of work performed is set out below:

(i) reviewed the structure, size, composition and diversity of the Board;

(i) determined and made recomendation to the Board on the

apointment of Directors;

(i) asesed the independence of independent non-executive Directors;

and

(iv) made recomendations to the Board on the elections of Directors at

the anual general meting of the Company held on 20 September

2024.

BOARD DIVERSITY POLICY

The Board has adopted the Board Diversity Policy on 7 September 2020

which wil be reviewed anualy to ensure its proper implementation and

efectivenes. The Company is comited to equality of oportunity in al

aspects of its busines and does not discriminate on the grounds of race,

gender, disability, nationality, religious or philosophical belief, age, sexual

orientation, family status or any other factor.

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35天任集团控股有限公司年报 2024/25

董事会多元化政策的宗旨乃提高董事会的效

能，保持高标准的企业管治及确认并维护董

事会多元化的裨益。根据董事会多元化政

策，董事会人选将按多元化角度为基准，包

括但不限于性别、年龄、服务年期、文化及

教育背景、或专业经验进行拣选。最终将按

人选的才干及可为董事会带来的贡献作出委

任决定。董事会认为以用人唯才的准则委任

董事将最能有利于本公司继续为股东及其他

持份者服务。

本公司注重性别多元化并将继续采取步骤提

高本公司各层级员工的性别多元化及发展潜

在继任人储备，包括但不限于董事会层级，

鉴于董事会当前由六名男性董事及一名女性

董事组成，该层面的性别多元化可予提升。

认可性别多元化的重要性之余，透过确保中

高层员工招聘的性别多元化，本公司致力为

女性员工提供职业发展机会及将投入更多的

资源为我们业务中拥有丰富及相关经验的女

性员工提供培训，以我们将拥有一批女性高

级管理层，并拥有潜在的女性继任人加入董

事会为目标。由于女性代表及高层职位的合

资格女性人数将随著经济发展而增加，我们

预期未来我们董事会的女性代表人数将会增

加。根据本公司的业务发展及需求，本公司

确认提名委员会将继续参考董事会多元化政

策整体应用任人唯才的原则。

鉴于本集团的业务性质（即模板工程分包商）

传统上由较多男性主导，于二零二五年三月

三十一日，约86%董事及高级管理层及97%

的员工总数为男性。但是，本集团已在招聘

及员工发展方面提供男女平等之工作机会，

而我们将继续致力于增加女性员工人数，务

求在将来达致更高员工比例。

The purpose of the Board Diversity Policy is to enhance the efectivenes

of the Board, maintain a high standard of corporate governance, and

recognise and embrace the benefits of diversity in the Board. Pursuant

to the Board Diversity Policy, candidates to the Board wil be selected

based on a range of diversity perspectives, including but not limited to

gender, age, length of service, cultural and educational background, or

profesional experience. The ultimate decision of the apointment wil

be based on merit and the contribution which the selected candidates

wil bring to the Board. The Board believes that such merit-based

apointments wil be enable the Company to serve the Shareholders and

other stakeholders going forward.

The Company values gender diversity and wil continue to take steps to

promote gender diversity at al levels of the Company’s workforce and to

develop a pipeline of potential sucesors, including but without limitation

at the Board, recognising that gender diversity at the Board level can be

improved given its curent composition of six male Directors and one

female Director. In recognising the importance of gender diversity, the

Company is comited to provide carer development oportunities for

female staf by ensuring that there is gender diversity in staf recruitment

at the mid to senior levels, and more resources wil be devoted in training

female staf who have extensive and relevant experiences in the busines,

with the aim that we wil have a pipeline of female senior management

and potential sucesors to the Board. As female representation and

the pol of qualified females in senior roles wil kep growing through

the economy, we expect to have more female representation on the

Board in the future. Subject to the development and the requirement

of the busines of the Company, the Company has confirmed that

the Nomination Comite shal continue to aply the principle of

apointments based on merits with reference to the Board Diversity Policy

as a whole.

In view of the busines nature of the Group (i.e. the formwork works

subcontractor), an industry which is more dominant by male traditionaly,

as at 31 March 2025, aproximately 86% of Directors and senior

management and 97% of our total workforce were male. However,

while the Group pursues equal job oportunities for male and female in

recruitment and staf development, we wil continue with our endeavor to

increase female representation to a higher ratio in our workforce in the

future.

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36Skymision Group Holdings Limited Anual Report 2024/25

有效实施董事会多元化政策需要股东能够自

行判断董事会的组成能否反映多元化或以彼

等支持的规模及速度逐步提高多元化。为

此，本公司将于本公司的股东大会举行前透

过刊登公告及通函向股东提供每名获委任或

重选的候选人的详细资料。

董事会在提名委员会协助下将负责实施、监

察及定期检讨董事会多元化政策，以确保其

有效性及应用。董事会多元化政策及董事会

实施董事会多元化政策所制定的可计量目标

概要，以及实现该等目标的进展，已于上文

披露并将继续每年于本公司的企业管治报告

中披露。

董事会由七名成员组成，包括三名执行董

事、一名非执行董事及三名独立非执行董

事。董事具有均衡的经验组合，除拥有建造

业经验外，还拥有包括但不限于项目管理及

业务营运、领导及管理、法律、审计、会计

及公司秘书事务经验。此外，董事会成员的

年龄介乎37岁至67岁。我们亦拥有一个良好

的新任董事及经验丰富的董事组合，执行董

事于本集团任职6至27年，对本集团多年的

业务拥有宝贵知识及见解，而其他董事预期

将为本集团带来新想法及新观点。董事会目

前有一名女性代表，包括一名不同性别之董

事。董事认为，董事会的组成符合董事会多

元化政策的原则。

The efective implementation of the Board Diversity Policy requires that

the Shareholders are able to judge for themselves whether the Board

as constituted is a reflection of diversity, or a gradual move to increased

diversity, on a scale and at a sped which they suport. To this end, the

Shareholders wil be provided with detailed information of each candidate

for apointment or re-election to the Board through anouncements and

circulars published prior to the general metings of the Company.

The Board, with the asistance of the Nomination Comite wil be

responsible for the implementation, monitoring and periodic review of

the Board Diversity Policy to ensure its efectivenes and aplication. A

sumary of the Board Diversity Policy and the measurable objectives

which the Board has set for implementing the same, and the progres

on achieving those objects, have ben disclosed above and wil continue

to be disclosed in the corporate governance reports of the Company

anualy.

The Board consists of seven members, comprising thre executive

Directors, one non-executive Director and thre independent non-

executive Directors. The Directors have a balanced mix of experiences,

including but not limited to project managements and busines

operations, leadership and management, legal, audit, acounting and

company secretarial maters in adition to experiences in the construction

industry. Furthermore, the age range of the Board ranges from 37 years

old to 67 years old. We also have a god mix of new and experienced

Directors, such that the executive Directors have ben part of the Group

for betwen 6 and 27 years, who have valuable knowledge and insight

on the Group’s busines over the years, while the other Directors are

expected to bring in fresh ideas and new perspectives to the Group. The

Board curently has one female representation, consisting of a Director of

a diferent gender. The Board believes that the composition of the Board

satisfies the principles under the Board Diversity Policy.

Corporate Governance Report

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董事提名政策

董事会于二零二零年九月七日采纳董事提名

政策（「提名政策」）。提名政策乃为确保董事

会于技能、经验及多元化方面维持适合本公

司业务要求之平衡。

提名政策概要（包括提名程序及提名委员会

所采纳以拣选及建议董事候选人之流程及标

准）如下：

董事提名程序

提名委员会使用多种方式物色董事候选人，

包括董事会成员、管理层及专业猎头公司的

推荐建议。此外，提名委员会将考虑由股东

适当地提出的董事候选人。

全部董事候选人（包括获股东提名的在位董

事及候选人）均由提名委员会根据下文所概

述候选人资格进行评估。尽管董事候选人将

按相同标准评估，但提名委员会保留酌情

权，根据董事会的整体组成、技能组合及经

验（而并非基于个别候选人）权衡有关标准的

相对比重。

董事候选人之评估可能包括但不限于以下各

项：

(i) 审阅简历及工作履历；

(i) 面谈；

(i) 核实专业及个人推荐；及

(iv) 进行背景核查。

董事会将考虑提名委员会的推荐建议并负责

指定董事候选人，供股东考虑并在本公司股

东大会上进行选举，或委任合适候选人担任

董事，以填补董事会职位空缺或作为新增董

事会成员，相关事宜均须遵照本公司的组织

章程文件进行。

DIRECTOR NOMINATION POLICY

The Board has adopted a director nomination policy (the “Nomination

Policy”) on 7 September 2020. The Nomination Policy is to ensure that

the Board maintains a balance of skils, experience and diversity of

perspectives apropriate to the requirements of the Company’s busines.

The sumary of the Nomination Policy including nomination procedures

and the proces and criteria adopted by the Nomination Comite to

select and recomend candidate for directorship are as folows:

Director Nomination Proces

The Nomination Comite utilises various methods for identifying

candidates for directorship, including recomendations from Board

members, management, and profesional headhunt agency. In adition,

the Nomination Comite wil consider candidates for directorship

properly submited by the Shareholders.

Al candidates for directorship, including incumbents and candidates

nominated by the Shareholders are evaluated by the Nomination

Comite based upon the candidates’ qualifications, as sumarised

below. While candidates for directorship wil be evaluated on the same

criteria, the Nomination Comite retains the discretion to establish

the relative weighting of such criteria, which may vary based on the

composition, skil sets, and experiences of the colective Board rather than

on the individual candidate.

The evaluation of candidates for directorship may include, without

limitation, the folowing:

(i) review of resume and job history;

(i) personal interviews;

(i) verification of profesional background and personal referal; and

(iv) conduct background checks.

The Board wil consider the recomendations of the Nomination

Comite and is responsible for designating the candidate(s) for

directorship to be considered by the Shareholders for their election at the

general meting of the Company, or apointing the suitable candidate to

act as Director to fil the Board vacancies or as an aditional to the Board

members, subject to compliance of the constitutional document of the

Company.

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38Skymision Group Holdings Limited Anual Report 2024/25

所有董事委任应透过委任函及╱或服务合约

确认，当中载列董事委任之主要条款及条

件。

董事拣选标准

于考虑提名董事候选人时，提名委员会将计

及候选人是否具备资格、技能及经验、性别

多元化等以增添及补充现有董事涵盖的技

能、经验及背景范围。

提名委员会在向董事会推荐潜在新董事的候

选人，或建议现有董事继续任职时，考虑以

下最低资格要求：

(i) 最高标准的个人及职业道德与操守；

(i) 被提名人在其领域拥有良好的成就及

能力，并有能力作出良好的商业判

断；

(i) 对现有董事会有所补充的技能；

(iv) 有能力协助及支持管理层并对本公司

的成功作出重大贡献；

(v) 了解作为董事会成员所需承担的受信

责任及勤勉履行该等责任所需投入的

时间及精力；及

(vi) 独立性：独立非执行董事的候选人应

符合上市规则所规定的独立性标准且

董事会组成应符合上市规则的规定。

除前述者外，并无董事候选人之列明最低标

准，尽管提名委员会可能亦会考虑其认为符

合本公司及其股东整体最佳利益之有关其他

因素。例如，提名委员会认为至少一名独立

非执行董事须具备上市规则规定之适当专业

资格或会计或相关财务管理专长乃属适当。

Al apointments of the Directors should be confirmed by leter of

apointment and/or service contract seting out the key terms and

conditions of the apointment of the Directors.

Director Selection Criteria

In considering the nomination of candidates for directorship, the

Nomination Comite wil take into acount whether a candidate has

the qualifications, skils and experience, gender diversity, etc. that can ad

to and complement the range of skils, experience and background of

existing Directors.

The Nomination Comite considers the folowing qualifications as a

minimum to be required for a candidate in recomending to the Board to

be a potential new Director, or the continued service of existing Director:

(i) the highest personal and profesional ethics and integrity;

(i) proven achievement and competence in the nomine’s field and the

ability to exercise sound busines judgment;

(i) skils that are complementary to those of the existing Board;

(iv) the ability to asist and suport management and make significant

contributions to the Company’s suces;

(v) an understanding of the fiduciary responsibilities that is required

for a member of the Board and the comitment of time and energy

necesary to diligently cary out those responsibilities; and

(vi) independence: the candidates for independent non-executive

directorship should met the independence criteria as required

under the Listing Rules and the composition of the Board in

conformity with the provisions of the Listing Rules.

Other than the foregoing, there are no stated minimum criteria for

candidate for directorship, although the Nomination Comite may also

consider such other factors as it may dem are in the best interests of the

Company and its Shareholders as a whole. For instance, the Nomination

Comite believes that it is apropriate for at least one independent

non-executive Director to have apropriate profesional qualifications or

acounting or related financial management expertise as required under

the Listing Rules.

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企业管治报告

39天任集团控股有限公司年报 2024/25

董事会继任计划

提名委员会应评估董事会空缺是否因或预期

因董事身故、辞任、退任、取消资格、职务

罢免或其他原因或所规定董事授权人数增加

而产生。

视乎情况而定，提名委员会在本公司管理层

的协助下可能竭力提前物色一名或多名可填

补预期空缺之候选人。提名委员会根据上文

所述考虑因素制定将应用于物色候选人之标

准。

本公司根据监管规定、良好企业管治常规及

股东及本公司其他持份者之期望每年检讨提

名政策。

合规委员会

本集团根据董事于二零二零年九月七日通过

的决议案成立合规委员会，并订定书面职权

范围，其登载于联交所网站及本公司网站。

合规委员会的主要职责为确保监管事项合规

与监管合规程序及系统的充分性及有效性。

合规委员会由三名成员组成，即梁任祥先

生、梁荣进先生及李锦晋先生。梁任祥先生

为合规委员会主席。

于二零二五年财政年度，合规委员会举行了

一次会议，所开展工作概要载于下文：

(i) 与相关政府机关及法定机构联络，以

确保本集团妥善合规；

(i) 确保遵守本公司的内部监控程序手册

及相关安全政策，并不时向董事会作

出有关合规相关推荐建议；

Board Sucesion Plan

The Nomination Comite shal ases whether any vacancy on

the Board has ben created or is expected due to a Director’s death,

resignation, retirement, disqualification, removal from ofice or other

cause or due to an increase in the authorised number of Directors as

required.

Depending on the circumstances, the Nomination Comite with

the asistance of the management of the Company may endeavor to

identify in advance one or more candidates who may fil those expected

vacancies. The Nomination Comite develops the criteria to be aplied

in identifying candidates, based upon the considerations described above.

The Company reviews the Nomination Policy on an anual basis having

regard to the regulatory requirements, god corporate governance

practice and the expectations of the Shareholders and other stakeholders

of the Company.

COMPLIANCE COMITE

The Group established the Compliance Comite pursuant to a

resolution of the Directors pased on 7 September 2020 with writen

terms of reference and are posted on the Stock Exchange’s website and

the Company’s website.

The primary duties of the Compliance Comite are to ensure

compliance with regulatory maters as wel as the adequacy and

efectivenes of regulatory compliance procedures and system.

The Compliance Comite consists of thre members, namely Mr. Leung

Yam Cheung, Mr. Leung Wing Chun and Mr. Lei Nelson. Mr. Leung Yam

Cheung is the chairman of the Compliance Comite.

During FY2025, the Compliance Comite met once and the sumary of

work performed is set out below:

(i) liaised with relevant government authorities and statutory bodies to

ensure proper compliance of the Group;

(i) ensured compliance with the Company’s internal control procedure

manual and the relevant safety policies, and make relevant

compliance-related recomendations to the Board from time to

time;

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40Skymision Group Holdings Limited Anual Report 2024/25

(i) 就检讨措施向董事会作出推荐建议，

以改善本集团工人的健康及安全以

及监督本集团的安全政策、程序及系

统；

(iv) 审核并批准相关人士出具的报告，其

中证明本公司已实施合规政策及控

制，并就任何弥补差距所需的补救措

施的内容及行动计划进行汇报；

(v) 确保根据上市规则遵守刊发本公司财

务资料的规定；

(vi) 审阅及监督董事及高级管理层的培训

及持续专业发展；

(vi) 确保对关键雇员进行本公司内部监控

程序手册及相关安全政策详情有关的

培训；

(vi) 审阅本公司对上市规则所载企业管治

守则及ESG报告指引的遵守情况；每半

年就本集团的整体合规表现及企业管

治常规编制及向董事会提交一份总结

报告。该份总结报告副本已提交予审

核委员会供其参考；及

(ix) 审阅本公司遵守雇佣条例（香港法例第

57章）的情况并就审阅措施提出推荐意

见供董事会审议及批准。

(i) made recomendations on review measures to the Board to

improve the health and safety of workers of the Group and to

monitor the safety policy, procedures and systems of the Group;

(iv) reviewed and aproved report from relevant party(ies) which

certifies that the Company has put in place compliance policies and

controls and report on the content and action plan for any remedial

measures necesary to adres gaps;

(v) ensured compliance with the requirements of the publication of

financial information of the Company in acordance with the Listing

Rules;

(vi) reviewed and monitored the training and continuous profesional

development of Directors and senior management;

(vi) ensured that key employes have ben trained on the details of

the Company’s internal control procedure manual and the relevant

safety policies;

(vi) reviewed the Company’s compliance with the CG Code and the

ESG Reporting Guide as set out in the Listing Rules; prepared and

submited a sumary report every half-yearly to the Board on the

overal compliance performance and corporate governance practices

of the Group. A copy of the sumary report was sent to the Audit

Comite for its information; and

(ix) reviewed the Company’s compliance with the Employment Ordinance

(Cap. 57 of the Laws of Hong Kong) and made recomendations on

review measures for the Board’s consideration and aproval.

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41天任集团控股有限公司年报 2024/25

环境、社会及管治委员会

本集团根据二零二零年九月七日通过的董事

决议案成立ESG委员会，并订定书面职权范

围，其登载于联交所网站及本公司网站。

ESG委员会的主要职责为协助董事会执行

ESG政策及于编制本集团于其后各财政年度

的ESG报告时向各方收集ESG数据。其亦承

担协助职责及应定期直接向董事会报告以及

监督并监控实施措施以应对本集团的ESG相

关风险及责任。

ESG委员会由四名成员组成，即梁荣进先

生，梁任祥先生、梁就明先生及胡健儿女

士。梁荣进先生为ESG委员会主席。

于二零二五年财政年度，ESG委员会举行了

一次会议，所开展工作概要载列如下：

(i) 支持董事会在编制ESG报告时实施ESG

政策并从各方收集ESG数据；

(i) 确保董事会同意的ESG目标、策略和政

策获员工有效实施；

(i) 每季度就该等系统的有效性向董事会

报告本集团的ESG表现；

(iv) 向董事会提供有关ESG法定要求的最新

资料；

(v) 根据ESG报告指引编制ESG报告，并获

取具备ESG专业知识的相关专业人士的

协助；及

(vi) 在其职权范围内调查与ESG相关的活

动。

ENVIRONMENTAL, SOCIAL AND GOVERNANCE COMITE

The Group established the ESG Comite pursuant to a resolution of the

Directors pased on 7 September 2020 with writen terms of reference

and are posted on the Stock Exchange’s website and the Company’s

website.

The primary duties of the ESG Comite are to suport the Board in

implementing the ESG Policy and colect ESG data from diferent parties

while preparing for the Group’s ESG report for each financial year going

forward. It also serves as a suportive role and would report directly to

the Board regularly, and overse and monitor in implementing measures

to adres the Group’s ESG-related risks and responsibilities.

The ESG Comite consists of four members, namely Mr. Leung Wing

Chun, Mr. Leung Yam Cheung, Mr. Leung Chau Ming and Ms. Wu Kin Yi.

Mr. Leung Wing Chun is the chairman of the ESG Comite.

During FY2025, the ESG Comite met once and the sumary of work

performed is set out below:

(i) suported the Board in implementing the ESG policies and colecting

the ESG data from diferent parties while preparing the ESG Report;

(i) ensured that the ESG targets, strategies and polices agred by the

Board are efectively implemented by the employes;

(i) reported to the Board on the ESG performance of the Group on a

quarterly basis on the efectivenes of these systems;

(iv) provided updates to the Board on the latest ESG statutory

requirements;

(v) prepared the ESG Report, and to obtain asistance from relevant

profesional parties equiped with ESG expertise, in acordance with

the ESG Reporting Guide; and

(vi) investigated the ESG-related activity within its terms of reference.

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42Skymision Group Holdings Limited Anual Report 2024/25

公司秘书

郑璟烨先生（「郑先生」）于二零二三年九月十

五日获委任为公司秘书。本公司主席兼行政

总裁梁任祥先生为郑先生于本公司就本公司

任何合规及公司秘书事宜的主要联络人。公

司秘书向董事会汇报。全体董事均可不时获

得公司秘书有关企业管治及董事会常规及事

宜的建议及服务。

于二零二五年财政年度，郑先生已遵照上市

规则第3.29条进行不少于15个小时相关专业

培训。

财务汇报

董事确认彼等负责编制各财政年度之账目，

真实公平地反映本公司及本集团于二零二五

年财政年度之状况及业绩及现金流量。于编

制二零二五年财政年度之账目时，董事已：

(i) 选择适当之会计政策并贯彻应用；

(i) 作出审慎及合理判断及估计；及

(i) 按持续经营基准编制账目。

核数师就董事报告责任之声明已载入第68页

之独立核数师报告内。

证券交易的标准守则

本公司已采纳标准守则作为董事及本公司雇

员（彼等因有关职位或受雇工作而可能拥有

有关本公司及╱或其证券的内幕消息）买卖

本公司证券的行为守则。经作出具体查询

后，全体董事均确认彼等于二零二五年财政

年度已全面遵守标准守则。

COMPANY SECRETARY

Mr. Cheng King Yip (“Mr. Cheng”), was apointed as the Company

Secretary with efect from 15 September 2023. The Chairman and CEO

of the Company, Mr. Leung Yam Cheung, is the primary contact person

to Mr. Cheng at the Company in respect of any compliance and company

secretarial maters of the Company. The Company Secretary reports to

the Board. From time to time, al Directors have aces to the advice and

services of the Company Secretary on corporate governance and board

practices and maters.

During FY2025, Mr. Cheng have undertaken not les than 15 hours of

relevant profesional training in compliance with Rule 3.29 of the Listing

Rules.

FINANCIAL REPORTING

The Directors acknowledge that they are responsible for preparing the

acounts for each financial year which give a true and fair view of the state

of afairs of the Company and the Group and of the results and cash flow

for FY2025. In preparing the acounts for FY2025, the Directors have:

(i) selected apropriate acounting policies and aplied them

consistently;

(i) made judgements and estimates that are prudent and reasonable;

and

(i) prepared the acounts on a going concern basis.

A statement by the Auditor about the Directors’ reporting responsibilities

is included in the Independent Auditor’s Report on page 68.

MODEL CODE FOR SECURITIES TRANSATIONS

The Company has adopted the Model Code as its own code of conduct

regarding dealings in the securities of the Company by the Directors and

the Company’s employes who, because of their ofices or employments,

are likely to poses inside information in relation to the Company and/or

its securities. Upon specific enquiry, al Directors confirmed that they have

fuly complied with the Model Code during FY2025.

Corporate Governance Report

企业管治报告

43天任集团控股有限公司年报 2024/25

风险管理及内部监控

董事明白彼等有全盘责任监督本公司内部监

控、财务监控及风险管理系统，并须持续监

察其有效性。本集团设立内部审计职能，且

董事会至少每年审查一次风险管理及内部监

控系统的有效性。

本公司著力提供合理保证，避免出现重大错

误、损失或造假，为此已设立风险管理程

序，包括以下步骤：

：识别可能影响达成本集团

目标之主要及重大风险（包括但不限于

与ESG与气候变化有关之风险）；

：根据已识别风险的预料影

响及出现之可能性对有关风险（包括但

不限于ESG与气候变化风险）作出评估

及评核；及

：策划有效的监管活动，务

求减轻风险（包括但不限于ESG与气候

变化风险）。

每年进行或更新风险识别及评估，风险评

估、评核的结果及各职能或营运部门之缓减

措施会详细记录在风险资料册内，以供董事

会及管理层审阅。本集团亦已制定处理及发

布内幕消息的程序及内部监控，据此，业务

单位须向行政总裁或公司秘书汇报任何潜在

内幕消息。行政总裁或公司秘书在考虑是否

需要作出任何披露时，应遵循证券及期货事

务监察委员会颁布之内幕消息披露指引，并

于必要时寻求法律意见。

然而，本集团之风险管理及内部监控系统之

设计旨在管理而非消除未能达成业务目标之

风险，仅可就重大失实声明或损失提供合理

而非绝对的保证。

RISK MANAGEMENT AND INTERNAL CONTROL

The Directors acknowledge that they have overal responsibility for

overseing the Company’s internal control, financial control and risk

management system and shal monitor its efectivenes on an ongoing

basis. The Group has an internal audit function and a review of the

efectivenes of the risk management and internal control systems has

ben conducted by the Board at least anualy.

Aimed at providing reasonable asurance against material erors, loses

or fraud, the Company has established a risk management procedure

which comprised the folowing steps:

: Identify major and significant risks (including but not

limited to risks relating to ESG and climate change) that could afect

the achievement of goals of the Group;

: Ases and evaluate the identified risk (including

but not limited to ESG and climate change risks) acording to its

likely impact and the likelihod of ocurence; and

: Develop efective control activities to mitigate the

risks (including but not limited to ESG and climate change risks).

Risk identification and asesment are performed or updated anualy,

and the results of risk asesment, evaluation and mitigation of

each function or operation are documented in the Risk Registry to

comunicate to the Board and management for reviews. The Group has

also established procedures and internal controls for the handling and

disemination of inside information, whereby busines units shal report

to the Chief Executive Oficer or the Company Secretary of any potential

inside information. The Chief Executive Oficer or the Company Secretary

shal folow the Guidelines on Disclosure of Inside Information isued

by the Securities and Futures Comision in considering whether any

disclosure is required and shal sek legal advice where necesary.

The Group’s risk management and internal control systems are, however,

designed to manage rather than eliminate the risk of failure to achieve

busines objectives, and can only provide reasonable and not absolute

asurance against material mistatement or los.

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44Skymision Group Holdings Limited Anual Report 2024/25

管理层通过识别及评估所面对之风险，定期

协助董事会执行本集团之政策、程序以及董

事会批准之风险消纳范围内之限制，并监察

相关内部监控措施之设计及运作，以减少及

控制此等风险。本公司采纳了反贪污政策和

举报政策及相关制度，特别是员工及与本公

司交易的其他相关人士可就任何与本公司相

关的不当行为以保密及匿名的方式向审核委

员会提出疑问，以加强内部监控。

董事会已审阅本公司于二零二五年财政年度

的风险管理及内部监控系统，并认为其属有

效充分。董事会认为本公司已遵守企业管治

守则中关于内部监控及风险管理的守则条

文。

核数师薪酬

于二零二五年财政年度，就二零二五年财政

年度之审核及非审核服务（包括商定程序和

税务合规服务）已付或应付本公司外部核数

师久安（香港）会计师事务所有限公司及其关

联公司之薪酬分别为1.0百万港元（本公司及

附属公司的法定审核服务分别为600,000港

元及400,000港元）及336,600港元。

股东权利

于股东大会上就各项重大议题（包括推选及

重选个别董事）提呈个别决议案以供股东考

虑及表决，乃保障股东利益及权利的措施之

一。根据上市规则，于股东大会上提呈的所

有决议案将以按股数投票方式进行表决，而

投票表决结果将于相关股东大会结束后刊载

于联交所及本公司网站。

The management asists the Board regularly in the implementation of the

Group’s policies, procedures and limits within the Board’s aproved risk

apetite by identifying and asesing the risks faced and monitoring the

design and operation of the relevant internal control measures to mitigate

and control these risks. The Company has adopted an anti-coruption

policy and whistleblowing policy and the relevant systems, in particular,

a system for employes and other relevant parties who deal with the

Company to raise concerns, in confidential and anonymity, with the Audit

Comite about posible improprieties in any mater related to the

Company, in order to strengthen its internal control.

The Board has conducted review on the Company’s risk management and

internal control systems in respect of FY2025 and considered that they are

efective and adequate. The Board considered the Company had complied

with the code provisions on internal control and risk management of the

CG Code.

AUDITOR’S REMUNERATION

During FY2025, the remuneration paid or payable to the external auditor

of the Company, Asian Aliance (HK) CPA Limited and its afiliated company,

in respect of the audit and non-audit services (include agred upon

procedure and tax compliance service) for FY2025 amounted HK$1.0

milion (statutory audit services of the Company and subsidiaries of

HK$600,000 and HK$400,000 respectively) and HK$336,600 respectively.

SHAREHOLDERS’ RIGHTS

One of the measures to safeguard Shareholders’ interest and rights is

to separate resolutions proposed at Shareholders’ metings on each

substantial isue, including the election and re-election of individual

Directors, for Shareholders’ consideration and voting. Al resolutions put

forward at shareholders’ meting wil be voted by pol pursuant to the

Listing Rules and the pol voting results wil be posted on the websites of

the Stock Exchange and the Company after the relevant Shareholders’

meting.

Corporate Governance Report

企业管治报告

45天任集团控股有限公司年报 2024/25

召开股东特别大会

根据组织章程细则第58条，股东特别大会可

由董事会按持有不少于本公司缴足股本十分

之一的股东所提出的呈请，或由提出呈请的

股东（「呈请人」）（视情况而定）召开。有关呈

请须列明大会上须予处理的事务的目的，由

呈请人签署，并交回本公司注册办事处或本

公司于香港的主要营业地点。股东须遵守有

关章程细则所载召开股东特别大会的规定及

程序。

股东可于本公司股东大会上提呈建议，有关

建议须送交本公司于香港之主要营业地点，

地址为香港新界元朗青山公路99–109号元朗

贸易中心7楼3室。

在股东大会上提呈建议

组织章程细则或开曼群岛公司法中并无关于

由股东在股东大会上提呈新决议案建议的规

定。有意动议决议案的股东可根据前一段中

所载的程序要求本公司召开股东大会以考虑

请求书中所列明的事项。

向董事会提出质询

股东如需向董事会提出质询，可向本公司发

出书面质询。股东可将有关其权利之书面质

询或请求寄送至本公司于香港之主要营业地

点，地址为香港新界元朗青山公路99–109号

元朗贸易中心7楼3室。

Convening an Extraordinary General Meting

Extraordinary general meting may be convened by the Board on

requisition of Shareholders holding not les than one-tenth of the paid-up

capital of the Company or by such Shareholders who made the requisition

(the “Requisitionists”) (as the case may be) pursuant to article 58 of the

Articles of Asociation. Such requisition must state the object of busines

to be transacted at the meting and must be signed by the Requisitionists

and deposited at the registered ofice of the Company or the Company’s

principal place of busines in Hong Kong. Shareholders should folow the

requirements and procedures as set out in such article for convening an

extraordinary general meting.

Shareholders may put forward proposals with general meting of the

Company by sending the proposals to the Company at the principal place

of busines of the Company in Hong Kong at Flat 3, 7/F., Yuen Long Trade

Centre, 99–109 Castle Peak Road, Yuen Long, New Teritories, Hong Kong.

Puting Forward Proposals at General Metings

There are no provisions in the Articles of Asociation or the Companies

Law of the Cayman Islands for puting forward proposals of new

resolutions by Shareholders at general metings. Shareholders who wish

to move a resolution may request the Company to convene a general

meting in acordance with the procedures set out in the preceding

paragraph to consider the busines specified in the requisition.

Puting Forward Enquiries to the Board

For puting forward any enquiries to the Board, Shareholders may

send writen enquiries to the Company. Shareholders may send writen

enquiries or requests in respect of their rights to the Company’s principal

place of busines in Hong Kong at Flat 3, 7/F., Yuen Long Trade Centre,

99–109 Castle Peak Road, Yuen Long, New Teritories, Hong Kong.

Corporate Governance Report

企业管治报告

46Skymision Group Holdings Limited Anual Report 2024/25

本公司已制定「股东提名人选参选为董事的

程序」，该程序由董事会于二零二零年九月

七日采纳，其受本公司不时生效之组织章程

大纲及细则、开曼群岛公司法及适用法律及

法规所规限：

╱重

选董事而召开之股东大会上投票之

股东拟于会上提议推选个人士为董

事，彼可将有关书面通知送交本公司

之香港主要营业地点，地址为香港新

界元朗青山公路99–109号元朗贸易中

心7楼3室，注明公司秘书收。

• 为确保本公司就提议推选董事知会全

体股东，有关书面通知须列明(i)该股东

拟提议推选有关人士选举为董事的意

向，及(i)上市规则第13.51(2)条所规定

该名获提名候选人个人资料以供本公

司发布，以及相关个人资料须由该名

作出提议推选的股东签署并列明该名

获提议推选的候选人愿意参选为董事

的意向及同意刊发其个人资料。

该七天期限由为选举董事而召开股东

大会的通告寄发日期翌日起计，直至

有关股东大会日期前七天届满当日为

止。

• 若于股东大会通告刊发后收到股东递

交上述通知，则本公司须于股东大会

举行前，根据上市规则第13.51(2)条的

规定就披露有关获提议推选董事候选

人个人资料，刊发公告或补充通函。

对上述程序存有疑问之股东可致函公司秘

书，地址为香港新界元朗青山公路99–109号

元朗贸易中心7楼3室。

The Company has in place “Procedures for Shareholder to Propose a

Person for Election as a Director” adopted by the Board on 7 September

2020, which is subject to the Company’s Memorandum and Articles of

Asociation in force from time to time, the Companies Law of the Cayman

Islands and aplicable legislation and regulation:

, who is duly qualified to atend and vote at the

general meting convened to deal with the apointment or election/

re-election of Director(s), wishes to propose a person for election as

a Director at that meting, he/she may lodge a writen notice at the

Company’s principal place of busines in Hong Kong at Flat 3, 7/F.,

Yuen Long Trade Centre, 99 – 109 Castle Peak Road, Yuen Long, New

Teritories, Hong Kong, for the atention of the Company Secretary.

the writen notice must state (i) his/her intention to propose such

person for election as a Director, and (i) the biographical details of

such nominated candidate as required under Rule 13.51(2) of the

Listing Rules for publication by the Company and be signed by the

Shareholder concerned and the person who has ben proposed

indicating his/her wilingnes to be elected and consent of the

publication of his/her personal information.

• The period for lodgement of the above notice shal be a 7-day

period comencing on the day after the despatch of the notice of

the general meting apointed for such election of Director(s) and

ending on the date faling 7 days prior to the date of such general

meting.

• Upon receipt of the above notice from a Shareholder which

is received after publication of the notice of general meting,

the Company shal, prior to the general meting, publish an

anouncement or isue a suplementary circular disclosing the

particulars of the proposed Director pursuant to Rule 13.51(2) of the

Listing Rules.

Shareholders who have enquiries regarding the above procedures may

write to the Company Secretary at Flat 3, 7/F., Yuen Long Trade Centre,

99–109 Castle Peak Road, Yuen Long, New Teritories, Hong Kong.

Corporate Governance Report

企业管治报告

47天任集团控股有限公司年报 2024/25

与股东沟通及投资者关系

本公司已采纳股东沟通政策以载列有关条

文，目的为向股东及其他持份者提供有关本

公司的资料并令其能够积极与本公司互动并

在知情的情况下行使其作为股东的权利。

本公司已建立以下多个与股东及其他持份者

沟通的渠道：

(i) 公司通讯（如年报、中期报告及通

函）以印刷形式刊发并可于联交所

网站 w.hkexnews.hk 及本公司网

站 w.skymision.group 查阅；

(i) 定期公告透过联交所作出并于联交所

及本公司各自之网站上刊发；

(i) 公司资料可于本公司网站查阅；

(iv) 股东周年及特别大会提供股东发表意

见及与董事及高级管理人员交换意见

平台；及

(v) 本公司香港股份过户登记分处就股份

登记、派发股息及有关事宜为股东提

供服务。

本公司继续促进投资者关系及加强与现有股

东及其他持份者（包括潜在投资者）的沟通。

欢迎投资者、公众及其他持份者提出建议。

向董事会或本公司作出的查询可邮寄至本公

司于香港之主要营业地点。

本公司已检讨于二零二五年财政年度采纳之

股东沟通政策之实施情况及成效，并认为该

政策有效，因为其可以促进我们与股东及其

他持份者在公平披露之基础上公开及持续沟

通。

于二零二五年财政年度，本公司的组织章程

文件并无重大变动。组织章程细则可于联交

所网站及本公司网站查阅。

COMUNICATION WITH SHAREHOLDERS AND INVESTOR

RELATIONS

The Company has adopted a shareholders comunication policy aiming

to set out the provisions with the objective of providing Shareholders and

other stakeholders with information about the Company and enabling

them to engage actively with the Company and exercise their rights as

Shareholders in an informed maner.

The Company has established several chanels to comunicate with its

Shareholders and other stakeholders as folows:

(i) Corporate comunications such as anual reports, interim reports

and circulars are isued in printed form and are available on

the website of the Stock Exchange at w.hkexnews.hk and the

Company’s website at w. skymision.group;

(i) Periodic anouncements are made through the Stock Exchange and

published on the respective websites of the Stock Exchange and the

Company;

(i) Corporate information is made available on the Company’s website;

(iv) Anual and extraordinary general metings provide a forum for

the Shareholders to make coments and exchange views with the

Directors and senior management; and

(v) The Hong Kong branch share registrar of the Company serves the

Shareholders in respect of share registration, dividend payment and

related maters.

The Company continues to promote investor relations and enhance

comunication with the existing Shareholders and other stakeholders

including potential investors. It welcomes sugestions from investors, the

public and other stakeholders. Enquiries to the Board or the Company

may be sent by post to the Company’s principal place of busines in Hong

Kong.

The Company reviewed the implementation and efectivenes of the

shareholders’ comunication policy conducted during FY2025 and

considered the policy efective as it is able to facilitate an open and

ongoing comunication with the Shareholders and other stakeholders on

fair disclosure basis.

There had ben no significant change to the Company’s constitutional

documents during FY2025. The Articles of Asociation is available on the

Stock Exchange’s website and the Company’s website.

Directors’ Report

董事会报告

48Skymision Group Holdings Limited Anual Report 2024/25

董事会欣然呈列本集团于二零二五年财政年

度之年报连同经审核综合财务报表。

股份发售

本公司于二零一九年五月三十一日根据开曼

群岛法律注册成立为获豁免有限公司。股份

于二零二零年九月二十九日在联交所主板上

市。股份发售之详情请参阅招股章程。

上市所得款项净额之用途

诚如截至二零二三年三月三十一日止年度的

年度报告所披露，所有上市所得款项净额已

于二零二三年三月三十一日获悉数动用，并

根据本公司先前于招股章程中披露的拟定用

途使用。

主要业务

本公司的主要业务为投资控股。本集团主要

于香港从事提供模板工程服务。附属公司之

主要业务详情载于综合财务报表附注33。本

集团之主要业务于二零二五年财政年度并无

重大变动。

主要营业地点

本公司于二零一九年五月三十一日根据开曼

群岛公司法于开曼群岛注册成立为获豁免有

限公司。本公司之注册办事处位于Cricket

Square, Hutchins Drive, PO Box 2681,

Grand Cayman, KY-1111, Cayman Islands。

本公司之主要营业地点位于香港新界元朗青

山公路99–109号元朗贸易中心7楼3室。

公司重组

为筹备上市，本集团进行重组。重组详情

请参阅招股章程「历史、重组及公司架构」一

节。

分部资料

本集团于二零二五年财政年度按经营分部划

分表现之分析载于综合财务报表附注6。

The Board is pleased to present the anual report together with the

audited consolidated financial statements of the Group for FY2025.

SHARE OFER

The Company was incorporated on 31 May 2019 as an exempted company

with limited liability under the laws of the Cayman Islands. The Shares

were listed on the Main Board of the Stock Exchange on 29 September

2020. For details of the share ofer, please refer to the Prospectus.

USE OF NET PROCEDS FROM LISTING

As disclosed in the anual report for the year ended 31 March 2023, al

net proceds from the Listing has ben fuly utilised as at 31 March 2023

which were used acording to the intentions previously disclosed by the

Company in the Prospectus.

PRINCIPAL ACTIVITIES

The principal activity of the Company is investment holding. The Group

is principaly engaged in provision of formwork works services in Hong

Kong. The details of the principal activities of the subsidiaries are set out in

note 33 to the consolidated financial statements. There was no significant

change in the Group’s principal activities during FY2025.

PRINCIPAL PLACE OF BUSINES

The Company was incorporated in the Cayman Islands under the

Companies Law of the Cayman Islands as an exempted company with

limited liability on 31 May 2019. The Company’s registered ofice is located

at Cricket Square, Hutchins Drive, PO Box 2681, Grand Cayman, KY-1111,

Cayman Islands. The Company’s principal place of busines is situated at

Flat 3, 7/F., Yuen Long Trade Centre, 99–109 Castle Peak Road, Yuen Long,

New Teritories, Hong Kong.

CORPORATE REORGANISATION

In preparation for the Listing, the Group underwent a reorganisation. For

details of the reorganisation please refer to the section headed “History,

Reorganisation and Corporate Structure” in the Prospectus.

SEGMENT INFORMATION

An analysis of the Group’s performance for FY2025 by operating segment

is set out in note 6 to the consolidated financial statements.

Directors’ Report

董事会报告

49天任集团控股有限公司年报 2024/25

股息政策

董事会于二零二零年九月七日采纳股息政策

（「股息政策」）。股息政策为确保董事会就本

公司宣派及建议派付股息维持适当的程序。

因此，股息政策旨在令股东参与本公司之溢

利之余亦能保留本公司之流动资金，以把握

未来增长机会。

根据股息政策，宣派及建议派付股息乃董事

会经考虑本公司派付股息之能力后作出之决

定，而本公司派付股息之能力将视乎下列因

素而定：

；及

• 董事会可能视为相关之任何其他因

素。

董事会可在股东批准下全权酌情决定是否派

息（倘适用）。尽管董事会决定建议及派付股

息，惟派付的形式、次数及金额将视乎营运

及盈利、资金需求及盈余、整体财务状况、

合约限制及影响本集团的其他因素而定。

除中期及╱或末期股息外，董事会亦可考虑

不时宣派特别股息。

董事会将继续定期或按规定审阅及重新评估

股息政策及其效益。

DIVIDEND POLICY

The Board adopted a dividend policy (the “Dividend Policy”) on 7

September 2020. The Dividend Policy is to ensure that the Board

maintains an apropriate procedure on declaring and recomending the

dividend payment of the Company. Acordingly, the Dividend Policy aims

to alow the Shareholders to participate in the Company’s profits whilst

preserving the Company’s liquidity to capture future growth oportunities.

Acording to the Dividend Policy, the declaration and recomendation

of dividends is subject to the decision of the Board after considering the

Company’s ability to pay dividends, which wil depend upon the folowing

factors:

’s financial results;

’s cashflow;

’s Shareholders’ interest;

;

’s curent and future operations;

’s liquidity and capital requirements;

;

; and

• any other factors the Board may dem relevant.

The Board has complete discretion on whether to pay a dividend,

and subject to Shareholders’ aproval, where aplicable. Even if the

Board decides to recomend and pay dividends, the form, frequency

and amount wil depend upon the operations and earnings, capital

requirements and surplus, general financial condition, contractual

restrictions and other factors of and afecting the Group.

The Board may also consider declaring special dividends from time to

time, in adition to the interim and/or final dividends.

The Board wil continue to review and reases the Dividend Policy and its

efectivenes on a regular basis or as required.

Directors’ Report

董事会报告

50Skymision Group Holdings Limited Anual Report 2024/25

RESULTS AND DIVIDEND

The Group’s los for FY2025 and the Group’s financial position as at 31

March 2025 are set out in the consolidated financial statements on pages

71 to 187 of this anual report.

The Board does not recomend, at the forthcoming anual general

meting of the Company, the payment of a final dividend (2024: Nil).

CLOSURE OF REGISTER OF MEMBERS

The forthcoming anual general meting is scheduled to be held on

Thursday, 28 August 2025 (the “AGM”). To determine the entitlement of

the Shareholders to atend and vote at the AGM, the register of members

of the Company wil be closed from Monday, 25 August 2025 to Thursday,

28 August 2025, both days inclusive, during which period no transfer of

shares of the Company wil be registered. In order to atend and vote

at the AGM, al share transfer documents acompanied by the relevant

share certificates must be lodged with the branch share registrar of the

Company in Hong Kong, Tricor Investor Services Limited, 17/F., Far East

Finance Centre, 16 Harcourt Road, Hong Kong, for registration not later

than 4:30 p.m. on Friday, 22 August 2025. The record date for ascertaining

Shareholders’ entitlement to atend and vote at the meting is Thursday,

28 August 2025.

BUSINES REVIEW

The review of the Group’s busines for FY2025 and the discusion on the

Group’s future busines development are set out in the sections headed

“Chairman’s Statement” on pages 8 to 9 and “Management Discusion

and Analysis” on pages 10 to 16 of this anual report. The description of

principal risks and uncertainties the Group is facing and key performance

indicators are set out in the section headed, “Management Discusion and

Analysis” of this anual report. The financial risk management objectives

and policies of the Group are set out in note 31 to the consolidated

financial statements.

业绩及股息

本集团二零二五年财政年度之亏损以及本集

团于二零二五年三月三十一日之财务状况载

于本年报第71至187页之综合财务报表。

董事会于本公司应届股东周年大会上并不建

议派付末期股息（二零二四年：无）。

暂停办理股份过户登记手续

应届股东周年大会（「股东周年大会」）定于二

零二五年八月二十八日（星期四）举行。为确

定股东出席股东周年大会并于会上投票的权

利，本公司将于二零二五年八月二十五日

（星期一）至二零二五年八月二十八日（星期

四）（包括首尾两日）暂停办理股份过户登记手

续，期间将不会办理本公司股份过户登记。

为符合资格出席股东周年大会并于会上投

票，所有股份过户文件连同相关股票，最迟

须于二零二五年八月二十二日（星期五）下午

四时三十分前交回本公司的香港股份过户登

记分处卓佳证券登记有限公司，地址为香港

夏悫道16号远东金融中心17楼。厘定有权出

席大会并于会上投票之股东资格的记录日期

为二零二五年八月二十八日（星期四）。

业务回顾

本集团于二零二五年财政年度之业务回顾及

本集团未来业务发展之讨论载于本年报第8

至9页「主席报告」及第10至16页「管理层讨论

及分析」章节。本集团正面临之主要风险及

不确定因素以及关键绩效指标之描述载于本

年报「管理层讨论及分析」一节。本集团之财

务风险管理目标及政策载于综合财务报表附

注31。

Directors’ Report

董事会报告

51天任集团控股有限公司年报 2024/25

ENVIRONMENTAL POLICIES AND PERFORMANCE

The Group is comited to minimising the adverse impact to the

environment caused by busines operations. In order to comply with

the aplicable environmental protection laws and regulations, the

Group established an environmental management policy to ensure

proper management of environmental protection and compliance of

environmental laws and regulations by both employes and workers

of the subcontractors on, among others, air polution, noise control

and waste disposal. The Group wil continue to reduce the impacts of

its operation on the environment and continue to make eforts to save

energy.

The Company’s 2025 environmental, social and governance report wil be

available on our website on the same date as the publication date of this

anual report.

COMPLIANCE WITH RELEVANT LAWS AND REGULATIONS

As far as the Board is aware, the Group has complied with the relevant

laws and regulations that have a significant impact on the busines and

operation of the Group. During FY2025, there was no material breach or

non-compliance with the aplicable laws and regulation by the Group.

RELATIONSHIP WITH SUPLIERS, CUSTOMERS AND OTHER

STAKEHOLDERS

The Group treasures the relationship with al of its stakeholders and

atempts to engage them through diferent initiatives. Human capital is

the most valuable aset of the Group. The Group provides and reviews

regularly the remuneration packages, training programes, and staf

engagement activities to kep it competitive and to atract, nurture and

retain talents and employes.

A long-term god relationship with busines partners (as wel as supliers

and customers) brings benefits for the Group and is important in

acomplishing its imediate and long-term goals.

Apart from the conection in busines relationship, the Group also

engages its customers and supliers to colaborate and strive for beter

performance in busines operation, environment, and comunity

investment. The Group encourages employes to engage in comunity

activities voluntarily.

环境政策及表现

本集团致力于尽量减低业务经营对环境造成

的不利影响。为遵守适用环境保护法律及规

例，本集团已设立环境管理政策以确保妥善

管理环境保护及雇员及分包商的工人就（其

中包括）空气污染、噪音控制及废物处理等

遵守环境法律及规例。本集团将继续减轻其

业务对环境之影响，并继续努力节约能源。

本公司二零二五年的环境、社会及管治报告

将与本年报发布当日同日于本公司网站可供

查阅。

遵守相关法例及规例

就董事会所知，本集团已遵守对本集团业务

及营运有重大影响的相关法例及规例。于二

零二五年财政年度，本集团并无重大违反或

不遵守适用法例及规例。

与供应商、客户及其他持份者之关系

本集团珍惜与所有持份者之关系及尝试透过

不同举措与彼等合作。人力资本为本集团最

珍贵之资产。本集团提供并定期审阅薪酬待

遇、培训计划及员工参与活动，使其保持竞

争力并吸引、培养及挽留人才及雇员。

本集团与商业伙伴（以及供应商及客户）之持

久关系为本集团带来利益，亦对实现当前及

长远目标非常重要。

除业务关系之关连外，本集团亦与客户以及

供应商合作以实现业务营运、环境及社区投

资之更佳表现。本集团鼓励员工自愿参与社

区活动。

Directors’ Report

董事会报告

52Skymision Group Holdings Limited Anual Report 2024/25

PROPERTY, PLANT AND EQUIPMENT

Details of movements of the property, plant and equipment of the

Group during FY2025 are set out in note 16 to the consolidated financial

statements.

BANK BOROWINGS

Details of movements in the interest-bearing borowings of the Group

during FY2025 are set out in notes 22 and 29 to the consolidated financial

statements.

SHARE CAPITAL

The Company’s total isued share capital as at 31 March 2025 was

1,600,000,000 ordinary shares of HK$0.01 each.

Details of movements of the share capital of the Company during FY2025

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 FY2025 are set out in note 32(a) to the consolidated financial

statements and in the consolidated statement of changes in equity.

DISTRIBUTABLE RESERVES

As at 31 March 2025, the Company’s reserves available for distribution

to owners comprising the agregate amount of share premium les

acumulated loses, amounted to aproximately HK$85,639,000.

GROUP FINANCIAL SUMARY

A sumary of the results and of the asets and liabilities of the Group for

the last five financial years is set out on page 184. This sumary does not

form part of the audited consolidated financial statements of the Group.

物业、厂房及设备

本集团于二零二五年财政年度之物业、厂房

及设备变动详情载于综合财务报表附注16。

银行借贷

本集团于二零二五年财政年度之计息借贷变

动详情载于综合财务报表附注22及29。

股本

本公司于二零二五年三月三十一日之已发行

股本总额为1,600,000,000股每股0.01港元之

普通股。

本公司于二零二五年财政年度之股本变动详

情载于综合财务报表附注25。

储备

本公司及本集团于二零二五年财政年度之储

备变动详情载于综合财务报表附注32(a)以及

综合权益变动表。

可供分派储备

于二零二五年三月三十一日，本公司可供分

派予拥有人的储备包括股份溢价账总额减累

计亏损，金额达约85,639,000港元。

集团财务概要

本集团于最近五个财政年度之业绩、资产及

负债概要载于第184页。此概要并不构成本

集团经审核综合财务报表的一部分。

Directors’ Report

董事会报告

53天任集团控股有限公司年报 2024/25

DIRECTORS

The Directors during FY2025 and up to the date of this anual report were

as folows:

Executive Directors

Mr. Leung Yam Cheung (Chairman and CEO)

Mr. Leung Wing Chun

Mr. Leung Chau Ming

Non-executive Director

Mr. Yau Sheung Hang

Independent Non-executive Directors

Mr. Tang Tsz Tsun

Mr. Tsang Ho Yin

(Resigned efective from 15 November 2024)

Ms. Wu Kin Yi

Mr. Lei Nelson

(Apointed on 15 November 2024)

Information regarding Directors’ emoluments are set out in note 12 to the

consolidated financial statements.

The Directors’ biographical details which is required to be disclosed

pursuant to paragraphs (a) to (e) and (g) of rule 13.51(2) of the Listing

Rules are set out in the section headed “Biographical Details of Directors

and Senior Management” on pages 17 to 21 of this anual report.

As disclosed in the anouncement of the Company dated 23 October

2024, Mr. Tsang Ho Yin resigned as independent non-executive director

efective from 15 November 2024, due to he neds to devote more time

to his other personal and busines comitments. During the FY2025, no

director resigned from his ofice or refused to stand for re-election to his

ofice due to reasons relating to the afairs of the Company.

Pursuant to the Articles of Asociation, Mr. Leung Yam Cheung, Mr. Leung

Wing Chun and Mr. Lei Nelson wil retire at the AGM and, being eligible,

ofer themselves for re-election at the AGM.

INDEPENDENCE OF INDEPENDENT NON-EXECUTIVE

DIRECTORS

The Company has received from each of the independent non-executive

Directors an anual writen confirmation of his independence pursuant

to Rule 3.13 of the Listing Rules and the Company considers al of the

independent non-executive Directors to be independent.

董事

于二零二五年财政年度及直至本年报日期，

董事如下：

执行董事

梁任祥先生（主席兼行政总裁）

梁荣进先生

梁就明先生

非执行董事

丘尚衡先生

独立非执行董事

邓子骏先生

曾浩贤先生

（自二零二四年十一月十五日起辞任）

胡健儿女士

李锦晋先生

（于二零二四年十一月十五日获委任）

有关董事酬金之资料载于综合财务报表附注

12。

根据上市规则第13.51(2)条(a)至(e)及(g)段规

定须予披露之董事履历详情载于本年报第17

至21页「董事及高级管理层的履历详情」一

节。

根据本公司日期为二零二四年十月二十三日

的公告所披露，曾浩贤先生因需投入更多时

间处理其他个人事务及商业承诺，已辞任独

立非执行董事职务，自二零二四年十一月十

五日起生效。于二零二五年财政年度，概无

董事因本公司事务相关原因而辞任或拒绝参

与重选连任。

根据组织章程细则，梁任祥先生、梁荣进先

生及李锦晋先生将于股东周年大会上退任且

符合资格并愿意于股东周年大会膺选连任。

独立非执行董事之独立性

本公司已接获各独立非执行董事根据上市

规则第3.13条所列之独立性之年度书面确认

书，且本公司认为全体独立非执行董事均属

独立。

Directors’ Report

董事会报告

54Skymision Group Holdings Limited Anual Report 2024/25

DIRECTORS’ SERVICE CONTRACTS

None of the Directors proposed for re-election at the AGM has

an unexpired service contract with the Company and/or any of its

subsidiaries, which is not determinable by the Group within one year

without payment of compensation, other than statutory compensation.

INTERESTS OF DIRECTORS AND CONTROLING

SHAREHOLDERS IN TRANSACTIONS, ARANGEMENTS OR

CONTRACTS OF SIGNIFICANCE

Save as disclosed in the section headed “Related Party Transactions and

Conected Transactions” in this report, no transaction, arangement or

contract of significance to which the Company, its holding company, or

any of its subsidiaries or felow subsidiaries was a party and in which any

of the Company’s Director or an entity conected with the Director or

controling shareholder or its subsidiaries had a material interest, whether

directly or indirectly, subsisted at the end of FY2025 or at any time during

FY2025.

ARANGEMENT TO ACQUIRE SHARES OR DEBENTURES

At no time during FY2025 or at the end of FY2025 was the Company,

its subsidiaries, its holding company or the subsidiaries of its holding

company, a party to any arangements to enable the Directors to acquire

benefits by means of the acquisition of shares in, or debentures of, the

Company or any other body corporate.

EQUITY-LINKED AGREMENTS

At no time during FY2025 or at the end of FY2025 was the Company a

party to any equity-linked agrements.

董事服务合约

拟于股东周年大会上重选连任之董事并无与

本公司及╱或任何其附属公司订立如不作出

赔偿（法定赔偿除外）则不得于一年内由本集

团终止之未到期服务合约。

董事及控股东于重大交易、安排

或合约之权益

除本报告「关联方交易及关连交易」一节所披

露者外，于二零二五年财政年度结束时或二

零二五年财政年度内任何时间，概无存续任

何本公司、其控股公司或其任何附属公司或

同系附属公司属订约方，而本公司任何董事

或与董事或控股东或其附属公司有关连的

实体于当中拥有重大权益（无论直接或间接）

的重大交易、安排或合约。

购买股份或债权证之安排

于二零二五年财政年度内任何时间或二零二

五年财政年度结束时，本公司、其附属公

司、其控股公司或其控股公司之附属公司并

无订立任何安排使董事可透过购买本公司或

任何其他法人团体之股份或债权证之方式取

得利益。

股票挂钩协议

于二零二五年财政年度内任何时间或二零二

五年财政年度结束时，本公司概无订立任何

股票挂钩协议。

Directors’ Report

董事会报告

55天任集团控股有限公司年报 2024/25

DIRECTORS’ AND CHIEF EXECUTIVE’S INTERESTS IN SHARES

AND UNDERLYING SHARES

To the knowledge of the Board, as at 31 March 2025, the interests and

short positions of the Directors and chief executive of the Company in

the Shares, underlying shares or debentures of the Company or any of

its asociated corporations (within the meaning of Part XV of the SFO)

(a) which were required to be notified to the Company and the Stock

Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO (including

interests or short positions which they were taken or demed to have

under such provisions of the SFO), or (b) which were required, under

Section 352 of the SFO, to be entered in the register refered to in that

section, or (c) which were required under the Model Code to be notified to

the Company and the Stock Exchange, were as folows:

Interests in shares of the Company

Name of DirectorNature of interestNumber of Shares

(Note 1)

Percentage to

the isued share

capital of the

Company

(Note 3)

董事姓名权益性质股份数目

（附注1）

占本公司

已发行股本的

百分比

（附注3）

Mr. Leung Yam Cheung

(Note 2)

Interested in a controled corporation1,200,000,000 (L)75%

梁任祥先生

（附注2）

受控制法团权益

董事及最高行政人员于股份及相关

股份中拥有的权益

就董事会所知，于二零二五年三月三十一

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第

XV部）的股份、相关股份或债权证中拥有(a)

根据证券及期货条例第XV部第7及第8分部须

知会本公司及联交所的权益及淡仓（包括根

据证券及期货条例有关条文被当作或视为拥

有的权益或淡仓）、或(b)根据证券及期货条

例第352条须登记于该条所指登记册的权益

及淡仓、或(c)根据标准守则须知会本公司及

联交所的权益及淡仓如下：

于本公司股份中拥有的权益

Directors’ Report

董事会报告

56Skymision Group Holdings Limited Anual Report 2024/25

Interests in shares of asociated corporation

Name of DirectorNature of interest

Name of asociated

corporationNumber of shares

(Note 1)

Percentage

to the isued

share capital of

the asociated

corporation

董事姓名权益性质相联法团名称股份数目

（附注1）

占相联法团

已发行股本的

百分比

Mr. Leung Yam CheungBeneficial ownerSky Mision1 (L)100%

梁任祥先生实益拥有人天任

Notes:

“L” denotes the person’s long position in the shares of the

Company.

,200,000,000 Shares are held by Sky Mision, a company incorporated

in the BVI and owned as to 100% by Mr. Leung Yam Cheung. Therefore, Mr.

Leung Yam Cheung is demed to be interested in al of the 1,200,000,000

Shares held by Sky Mision for the purposes of the SFO.

, the isued share capital of the Company was

1,600,000,000 Shares.

Save as disclosed above and to the best knowledge of the Directors, as

at 31 March 2025, there were no interests and short positions of the

Directors and chief executive of the Company in the Shares, underlying

shares or debentures of the Company or any of its asociated corporations

(within the meaning of Part XV of the SFO) which were required to be

notified to the Company and the Stock Exchange pursuant to Divisions 7

and 8 of Part XV of the SFO (including interests or short positions which

they were taken or demed to have under such provisions of the SFO), or

were required, under Section 352 of the SFO, to be entered in the register

refered to in that section, or were required under the Model Code to be

notified to the Company and the Stock Exchange.

于相联法团股份中拥有的权益

附注：

「L」指该人士于本公司股份中拥有

的好仓。

,200,000,000股份由天任持有，天

任为一间于英属处女群岛注册成立的公司并

由梁任祥先生拥有100%权益。因此，就证

券及期货条例而言，梁任祥先生被视为于天

任所持有的所有1,200,000,000股份中拥

有权益。

，本公司已发行

股本为1,600,000,000股份。

除上文所披露者外及就董事所深知，于二零

二五年三月三十一日，概无董事及本公司最

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第XV部）的股份、相关

股份或债权证中拥有根据证券及期货条例第

XV部第7及第8分部须知会本公司及联交所的

权益及淡仓（包括根据证券及期货条例有关

条文被当作或视为拥有的权益或淡仓），或

根据证券及期货条例第352条须登记于该条

所指登记册的权益及淡仓，或根据标准守则

须知会本公司及联交所的权益及淡仓。

Directors’ Report

董事会报告

57天任集团控股有限公司年报 2024/25

SUBSTANTIAL SHAREHOLDERS’ INTERESTS IN THE SHARES

So far as the Directors are aware, as of 31 March 2025, the folowing

corporations/persons (other than Directors and chief executive of the

Company) had interests of 5% or more in the isued Shares or underlying

shares which would fal to be disclosed to the Company and the Stock

Exchange under the provisions of Divisions 2 and 3 of Part XV of the

SFO, or which were recorded in the register required to be kept by the

Company under Section 336 of the SFO:

Name of ShareholderNature of interestNumber of Shares

(Note 1)

Percentage to

the isued share

capital of the

Company

(Note 3)

股东名称权益性质股份数目

（附注1）

占本公司

已发行股本的

百分比

（附注3）

Sky Mision

(Note 2)

Beneficial owner1,200,000,000 (L)75%

天任

（附注2）

实益拥有人

Notes:

“L” denotes the person’s long position in the Shares.

(2) Sky Mision is beneficialy and wholy-owned by Mr. Leung Yam Cheung.

Therefore, Mr. Leung Yam Cheung is demed to be interested in al the

1,200,000,000 Shares held by Sky Mision for the purposes of the SFO.

, the isued share capital of the Company was

1,600,000,000 Shares.

Save as disclosed above and to the best knowledge of the Directors, as

at 31 March 2025, no other persons (other than the Directors or the

chief executive of the Company) owned interests or short positions in the

Shares or underlying shares as recorded in the register required to be

kept by the Company pursuant to section 336 of the SFO or interests or

short positions required to be disclosed to the Company and the Stock

Exchange pursuant to Divisions 2 and 3 of Part XV of the SFO.

SHARE OPTION SCHEME

The Group has not adopted any share option scheme.

主要股东于股份中拥有的权益

就董事所知，截至二零二五年三月三十一

日，下列公司╱人士（董事及本公司最高行

政人员除外）于已发行股份或相关股份中拥

有根据证券及期货条例第XV部第2及第3分部

的条文须向本公司及联交所披露，或根据证

券及期货条例第336条须由本公司备存的登

记册所记录拥有5%或以上权益：

附注：

「L」指该人士于股份中的好仓。

。因此，

就证券及期货条例而言，梁任祥先生被视为

于天任所持有的所有1,200,000,000股份

中拥有权益。

，本公司已发行

股本为1,600,000,000股份。

除上文所披露者外及就董事所深知，于二零

二五年三月三十一日，概无其他人士（董事

或本公司最高行政人员除外）于股份或相关

股份中拥有记入本公司根据证券及期货条例

第336条须予存置登记册的权益或淡仓或根

据证券及期货条例第XV部第2及第3分部须向

本公司及联交所披露的权益或淡仓。

购股权计划

本集团并无采纳任何购股权计划。

Directors’ Report

董事会报告

58Skymision Group Holdings Limited Anual Report 2024/25

RELATED PARTY TRANSACTIONS AND CONECTED

TRANSACTIONS

Details of the Group’s related party/conected transactions are set out in

note 28 to the consolidated financial statements.

RETIREMENT BENEFIT SCHEME

Details of the Group’s retirement benefit scheme are set out in note 27 to

the consolidated financial statements.

MANAGEMENT CONTRACTS

Save for service contracts, no other contracts, relating to the management

and/or administration of the whole or any substantial part of the busines

of the Company were entered into or subsisting during FY2025.

COMPETING BUSINESES

During FY2025, none of the Directors or the controling Shareholders of

the Company and their respective close asociates had any interests in a

busines, apart from the busines of the Group, which competed or was

likely to compete, either directly or indirectly, with the busines of the

Group which would be required to be disclosed under Rule 8.10 of the

Listing Rules.

PERMITED INDEMNITY PROVISION

Every Director shal be entitled to be indemnified out of the asets of the

Company against al loses or liabilities secured or sustained by him as a

Director in defending any procedings, whether civil or criminal, in which

judgement is given in his favour, or in which he is acquited.

EMPLOYES AND REMUNERATION POLICIES

As at 31 March 2025, the Group employed 1,249 employes. The Group

continues to maintain and upgrade the capabilities of its workforce

by providing them with adequate and regular training. The Group

remunerates its employes mainly based on industry practices and

individual’s performance and experience. On top of regular remuneration,

discretionary bonus may be granted to eligible staf by reference to the

Group’s performance as wel as individual’s performance.

关联方交易及关连交易

本集团关联方╱关连交易详情载于综合财务

报表附注28。

退休福利计划

本集团退休福利计划的详情载于综合财务报

表附注27。

管理合约

除服务合约外，于二零二五年财政年度并无

订立或存续与本公司全部或任何主要部分业

务有关的管理及╱或行政方面的其他合约。

竞争业务

于二零二五年财政年度，董事或本公司控股

股东及彼等各自的紧密联系人概无于与本集

团业务直接或间接构成竞争或可能构成竞争

的业务（本集团业务除外）拥有任何权益而须

根据上市规则第8.10条予以披露。

获准许之弥偿条文

各董事因作为董事就其获判胜诉或获判无罪

的民事或刑事诉讼中作出辩护而承担或蒙受

之所有损失或负债，可获得以本公司之资产

作出之弥偿保证。

雇员及薪酬政策

于二零二五年三月三十一日，本集团雇用

1,249名雇员。本集团为员工提供充足及定

期培训，以继续维持及提升员工之能力。本

集团给予雇员之薪酬主要根据业内惯例及雇

员个人表现及经验厘定。除固定薪酬外，亦

会因应本集团之表现及雇员个人表现授予合

资格员工酌情花红。

Directors’ Report

董事会报告

59天任集团控股有限公司年报 2024/25

EMOLUMENTS OF DIRECTORS AND SENIOR MANAGEMENT

AND FIVE HIGHEST PAID INDIVIDUALS

Details of the emoluments of the Directors and chief executives, and the

five highest paid individuals of the Group for FY2025 are set out in notes

12 and 13 to the consolidated financial statements respectively.

PRE-EMPTIVE RIGHTS

There are no provisions for pre-emptive rights under the Company’s

Articles or the laws of Cayman Islands which would oblige the Company

to ofer new Shares on a pro rata basis to existing Shareholders of the

Company.

DONATIONS

The Group did not make any charitable donation during FY2025 and

FY2024.

SUFICIENCY OF PUBLIC FLOAT

To the best knowledge of the Directors and based on information publicly

available to the Company, throughout FY2025 and as at the date of this

anual report, the Directors confirm that the Company maintained a

suficient public float of at least 25% in the isued share capital of the

Company as required under the Listing Rules.

PURCHASE, SALE OR REDEMPTION OF THE COMPANY’S

LISTED SECURITIES

Neither the Company nor any of its subsidiaries purchased, sold or

redemed any of the Company’s listed securities during FY2025.

IMPORTANT EVENTS AFTER FY2025

No important events afecting the Company ocured since 31 March

2025 and up to the date of this report.

董事及高级管理层及五名最高薪酬

人士之酬金

二零二五年财政年度的董事及高级行政人员

酬金，以及本集团五名最高薪酬人士之酬金

详情分别载于综合财务报表附注12及13。

优先认股权

根据本公司细则或开曼群岛法律，概无优先

认股权条文导致本公司有责任向本公司现有

股东按比例发售新股份。

捐款

于二零二五年财政年度及二零二四年财政年

度内，本集团并无作出任何慈善捐款。

公众持股量之足够程度

据董事所知及依照本公司公开可得之资料，

于整个二零二五年财政年度及于本年报日

期，董事确认，本公司维持上市规则所规定

本公司已发行股本中最少25%的足够公众持

股量。

购买、出售或赎回本公司上市证券

于二零二五年财政年度，本公司及其任何附

属公司概无购买、出售或赎回本公司任何上

市证券。

二零二五年财政年度后重大事项

自二零二五年三月三十一日起及直至本报告

日期概无发生影响本公司之重大事项。

Directors’ Report

董事会报告

60Skymision Group Holdings Limited Anual Report 2024/25

主要客户

于二零二五年财政年度，本集团五大客户

占本集团总收益约96.8%（二零二四年财政

年度：97.8%)且本集团最大客户占总收益约

61.4%（二零二四年财政年度：40.7%）。

董事或彼等之任何紧密联系人或任何股东

（据董事所知拥有本公司已发行股本5%以上）

概无于本集团五大客户中拥有任何实益权

益。

主要供应商

于二零二五年财政年度，本集团五大供应商

占本集团总采购额50.6%（二零二四年财政年

度：66.9%）且本集团最大供应商占总采购额

12.7%（二零二四年财政年度：22.4%）。

董事或彼等之任何紧密联系人或任何股东

（据董事所知拥有本公司已发行股本5%以上）

概无于本集团五大供应商中拥有任何实益权

益。

企业管治

本公司企业管治常规详情载于本年报第22至

47页企业管治报告。

MAJOR CUSTOMERS

During FY2025, the Group’s five largest customers acounted for

aproximately 96.8% (FY2024: 97.8%) of the total revenue of the Group

and the largest customer of the Group acounted for aproximately

61.4% (FY2024: 40.7%) of the total revenue.

None of the Directors or any of their close asociates, or any Shareholder

(which to the knowledge of the Directors own more than 5% of the

Company’s isued share capital) had any beneficial interest in the Group’s

five largest customers.

MAJOR SUPLIERS

During FY2025, the Group’s five largest supliers acounted for 50.6%

(FY2024: 66.9%) of the total purchases of the Group and the largest

suplier of the Group acounted for 12.7% (FY2024: 22.4%) of the total

purchases.

None of the Directors or any of their close asociates, or any Shareholder

(which to the knowledge of the Directors own more than 5% of the

Company’s isued share capital) had any beneficial interest in the Group’s

five largest supliers.

CORPORATE GOVERNANCE

Details of the Company’s corporate governance practices are set out in

the corporate governance report on pages 22 to 47 of this anual report.

Directors’ Report

董事会报告

61天任集团控股有限公司年报 2024/25

核数师

久安（香港）会计师事务所有限公司（「久安」）

于报告期间获委任为核数师。久安将于应届

股东周年大会上退任，并符合资格及愿意膺

选连任。有关续聘久安为本公司独立核数师

的决议案将于股东周年大会上提呈。

代表董事会

主席兼执行董事

梁任祥

香港，二零二五年六月三十日

AUDITOR

Asian Aliance (HK) CPA Limited (“Asian Aliance”) was apointed as

the Auditor for the Reporting Period. Asian Aliance shal retire at the

forthcoming AGM and, being eligible, wil ofer itself for re-apointment.

A resolution wil be proposed at the AGM for the re-apointment of Asian

Aliance as the independent auditor of the Company.

On behalf of the Board

Leung Yam Cheung

Chairman and Executive Director

Hong Kong, 30 June 2025

Independent Auditor’s Report

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62Skymision Group Holdings Limited Anual Report 2024/25

To the members of

Skymision Group Holdings Limited

(Incorporated in the Cayman Islands with limited liability)

OPINION

We have audited the consolidated financial statements of Skymision

Group Holdings Limited (the “Company”) and its subsidiaries (colectively

refered to as the “Group”) set out on pages 72 to 183, 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 isued by the Hong Kong Institute of Certified

Public Acountants (the “HKICPA”) and have ben properly prepared

in compliance with the disclosure requirements of the Hong Kong

Companies Ordinance.

BASIS FOR OPINION

We conducted our audit in acordance with Hong Kong Standards on

Auditing (“HKSAs”) isued by the HKICPA. Our responsibilities under those

standards are further described in the “Auditor’s Responsibilities for the

Audit of the Consolidated Financial Statements” section of our report.

We are independent of the Group in acordance with the HKICPA’s Code

of Ethics for Profesional Acountants (the “Code”), and we have fulfiled

our other ethical responsibilities in acordance with the Code. We believe

that the audit evidence we have obtained is suficient and apropriate to

provide a basis for our opinion.

致

天任集团控股有限公司股东

（于开曼群岛注册成立之有限公司）

意见

吾等已审计列载于第72至183页天任集团控

股有限公司（「贵公司」）及其附属公司（以下统

称「贵集团」）的综合财务报表，此综合财务报

表包括于二零二五年三月三十一日的综合财

务状况表及截至该日止年度的综合损益表及

其他全面收益表、综合权益变动表及综合现

金流量表，以及综合财务报表附注，包括重

要会计政策资料及其他解释资料。

吾等认为，该等综合财务报表已根据香港会

计师公会（「香港会计师公会」）颁布之香港财

务报告准则真实而公平地反映贵集团于二

零二五年三月三十一日之综合财务状况及截

至该日止年度之综合财务表现及综合现金流

量，并已遵照香港公司条例之披露规定妥为

编制。

意见基础

吾等已根据香港会计师公会颁布的香港审计

准则（「香港审计准则」）进行审计。吾等根据

该等准则所承担的责任已于本报告「核数师

就审计综合财务报表承担的责任」一节进一

步阐述。根据香港会计师公会的专业会计师

道德守则（「守则」），吾等独立于贵集团，

并已根据守则履行其他道德责任。吾等相

信，吾等所获得的审核凭证能为吾等的意见

提供充分及适当的基础。

Independent Auditor’s Report

独立核数师报告

63天任集团控股有限公司年报 2024/25

与持续经营有关的重大不确定性

吾等谨请垂注综合财务报表附注3.1，贵

集团于截至二零二五年三月三十一日止年

度录得净亏损约105,411,000港元及经营业

务之净现金流出。于二零二五年三月三十

一日，贵集团之流动负债包括计息借贷

约60,242,000港元，其中贵集团已违反账

面值约为52,097,000港元之借贷之财务契

诺，而贵集团之现金及现金等价物约为

665,000港元。该等事项或情况连同其他事

宜，诚如综合财务报表附注3.1所载述，显

示存在重大不确定性，可能对贵集团持续

经营的能力构成重大疑问。吾等的意见并无

就此事项作出修订。

关键审计事项

关键审计事项为根据我们的专业判断，认为

对本期综合财务报表的审计最为重要的事

项。该等事项于我们审计整体综合财务报表

及出具相关意见时处理，而我们不会就该等

事项提供单独意见。除「与持续经营有关的

重大不确定性」一节所述事项外，吾等已确

定以下所述事项为吾等报告中须阐明的关键

审计事项。

MATERIAL UNCERTAINTY RELATED TO GOING CONCERN

We draw atention to Note 3.1 to the consolidated financial statements,

the Group incured a net los of aproximately HK$105,411,000 and net

cash outflow in respect of operating activities for the year ended 31 March

2025. As at 31 March 2025, the Group has interest-bearing borowings of

aproximately HK$60,242,000 included in the curent liabilities, in which

the Group has breached financial covenants of the borowings with the

carying amounts of aproximately HK$52,097,000 and the Group has

cash and cash equivalent of aproximately HK$665,000. These events

or conditions, along with other maters as set forth in Note 3.1 to the

consolidated financial statements, indicate that a material uncertainty

exists that may cast significant doubt on the Group’s ability to continue as

a going concern. Our opinion is not modified in respect of this mater.

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. In adition to the mater described

in the Material Uncertainty Related to Going Concern section, we have

determined the maters described below to be the key audit maters to be

comunicated in our report.

Independent Auditor’s Report

独立核数师报告

64Skymision Group Holdings Limited Anual Report 2024/25

KEY AUDIT MATERS (CONTINUED)

Key audit matersHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

Recognition of revenue from construction contracts

确认建筑合约所产生的收入

We identified the recognition of revenue from construction

contracts as a key audit mater due to the significance

of the amount to the consolidated financial statements

as a whole and the degre of judgement and estimation

uncertainty involved.

由于综合财务报表整体之重大金额及所涉及的判断及估计之

不确定性程度，故我们将确认建筑合约的收入识别为关键审

计事项。

As disclosed in consolidated statement of profit or los

and other comprehensive income, the Group recognised

revenue from construction contracts of aproximately

HK$402,912,000 for the year ended 31 March 2025.

诚如综合损益及其他全面收益表所披露，贵集团于截至二

零二五年三月三十一日止年度确认来自建筑合约的收入约为

402,912,000港元。

Our audit procedures in relation to the recognition of

revenue from construction contracts includes:

我们有关确认建筑合约收入之关键审计程序包括：

’s proceses and controls over

recognition of revenue from construction contracts

and budget estimation, and evaluated the design

and implementation and tested the operating

efectivenes of the controls;

• 了解贵集团对确认建筑合约所产生的收入及预算估

计的流程以及控制，并评估控制的设计和实施，及以

抽样形式测试其运作效能；

• Agred the total budgeted contract revenue to the

construction contracts and variation orders, if any, or

other form of agrements or other corespondences

and discused with the management of the Group to

evaluate the reasonablenes of their estimated total

budgeted contract revenue;

（如有），或

其他形式的协议或其他来往函件进行核对，并与贵集

团的管理层进行讨论，以评估计总预算合约收入的

合理性；

• Verified whether value of work transfered to

customers has ben reasonably recognised as

contract revenue including variations in contract

work, by agred to the latest payment certificates

isued by customers or corespondence with

customers and performed site visits to construction

sites;

（包括合约工程的变动）

是否已合理确认为合约收益，并核对客户发出的最新

付款证明或与客户的通信，及进行建筑工地的实地考

察；

关键审计事项（续）

Independent Auditor’s Report

独立核数师报告

65天任集团控股有限公司年报 2024/25

Key audit matersHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

Recognition of revenue from construction contracts (Continued)

确认建筑合约所产生的收入（续）

The Group provides formwork works services to

customers. Revenue from construction contracts is

recognised over time during the course of construction by

reference to the progres towards complete satisfaction

of relevant performance obligation, measured based on

output method on the basis of direct measurements of the

value of work transfered to customers with reference to

the certified value of work performed up to the end of the

reporting period and the estimated total revenue for the

contracts entered into by the Group.

贵集团为客户提供模板工程服务。建筑合约的收入乃根据履

行相关履约责任的进展情况随时间在建筑过程中确认，并基

于输出法按直接计量转让给客户的工程价值，参考截至报告

期末已完成工程的认证价值及贵集团签订合约的估计总收

入进行计量。

’s estimate of the impact

to revenue arising from scope changes made to the

original contracts, claim and disputes with reference

to suporting documents including variation

orders and corespondence among the Group and

customers;

（包括

工程要求变动及函件），评估管理层对原合约工程范畴

的改变，索偿及争议等事项对收益的影响之估计；

• Asesed the reasonablenes of the gros profit

margin during the year by comparing with the

budgeted gros profit margin of the whole

construction project; and

，评估本

年度毛利率的合理性；及

• Checked construction costs incured during the year

by tracing to suporting documents.

KEY AUDIT MATERS (CONTINUED)关键审计事项（续）

Independent Auditor’s Report

独立核数师报告

66Skymision Group Holdings Limited Anual Report 2024/25

Key audit matersHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

Impairment los of trade receivables and contract asets

贸易应收账款及合约资产的减值亏损

We identified the impairment los of trade receivables

and contract asets as a key audit mater due to the

significance of the balances to the consolidated financial

statements as a whole and degre of estimations

required in asesing expected credit los (“ECL”) of trade

receivables and contract asets.

我们识别贸易应收账款及合约资产减值亏损为关键审计事

项，原因为该等余额对综合财务报表整体属重大以及评估贸

易应收账款及合约资产之预期信贷亏损（「预期信贷亏损」）所

需的估计程度。

The Group aplied the simplified aproach to calculate

the expected credit los (“ECL”) for trade receivables and

contract asets which is based on lifetime ECL at each

reporting date. Management, with the asistance of

independent profesional valuer (the “Valuer”), performed

a detailed analysis which considered customers’ ageing

profile, credit history, historical payment patern and

forward-loking information for the estimation of ECL on

its trade receivables and contract asets.

于各报告日期，贵集团基于全期预期信贷亏损运用简化法

计算贸易应收账款及合约资产的预期信贷亏损（「预期信贷亏

损」）。于独立专业估值师（「估值师」）的协助下，管理层已作

出详细分析，考虑客户的账龄组合、信贷历史、过往付款模

式及前瞻性资料，以估计其贸易应收账款及合约资产的预期

信贷亏损。

Our audit procedures in relation to management’s

asesment on alowance for credit los of trade

receivables and contract asets include:

我们有关管理层对贸易应收账款及合约资产的信贷亏损拨备

评估之审计程序包括：

• Understod and evaluated the methodologies and

asumptions used by the Group in asesing the ECL

of trade receivables and contract asets;

• 了解及评估贵集团于评估贸易应收账款及合约资产

之预期信贷亏损时所使用的方法及假设；

• Obtained ageing analysis of trade receivables

and contract asets and tested the acuracy of

information used by management by comparing

individual items in the analysis with relevant

suporting documents;

，并通过将

分析中的个别项目与相关证明文件进行比较，测试管

理层所使用资料的准确性；

KEY AUDIT MATERS (CONTINUED)关键审计事项（续）

Independent Auditor’s Report

独立核数师报告

67天任集团控股有限公司年报 2024/25

Key audit matersHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

Impairment los of trade receivables and contract asets (Continued)

贸易应收账款及合约资产的减值亏损（续）

As disclosed in Notes 18 and 19 to the consolidated

financial statements, as at 31 March 2025, the carying

amounts of trade receivables and contract asets were

aproximated to HK$214,188,000 and HK$125,390,000,

respectively, net of alowance for credit loses of

aproximately HK$82,783,000 and HK$42,744,000.

诚如综合财务报表附注18及19所披露，于二零二五年

三月三十一日，扣除信贷亏损拨备约82,783,000港元及

42,744,000港元后，贸易应收账款及合约资产的账面金额

分别约为214,188,000港元及125,390,000港元。

• Evaluated the reasonablenes of management

asesment on ECL by chalenging the asumptions,

including both historical and forward-loking

information used to determine the ECL;

（包括用于确定预期信贷亏损的历史及前

瞻性资料），评估管理层对预期信贷亏损的评估是否合

理；

• Discused with the management of the Group

for their evaluation of the impact of disputes with

customers and unforesen delay of construction

projects, if any, on the credit risk of trade receivables

and contract asets and checked to relevant

corespondences and documents to ases the

reasonablenes of management’s evaluation; and

• 与贵集团管理层讨论彼等对与客户纠纷及建筑项目

之不可预见延误（如有）对贸易应收账款及合约资产信

贷风险的影响的评估，并查阅相关通信及文件以评估

管理层评估的合理性；及

• Checked subsequent setlements to bank remitance

advice and the latest amounts of revenue certified by

customers.

• 检查后续结算的银行汇款通知及客户确认的最新收益

金额。

KEY AUDIT MATERS (CONTINUED)关键审计事项（续）

Independent Auditor’s Report

独立核数师报告

68Skymision Group Holdings Limited Anual Report 2024/25

其他资料

贵公司董事须对其他资料负责。其他资料包

括贵公司年报内的资料，但不包括综合财

务报表及我们的核数师报告。

我们对综合财务报表的意见并不涵盖其他资

料，我们亦不对该等其他资料发表任何形式

的鉴证结论。

就我们对综合财务报表的审计而言，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计所

了解的情况存在重大抵触或者似乎存在重大

错误陈述的情况。基于我们已执行的工作，

如果我们认为其他资料存在重大错误陈述，

我们需要报告该事实。在这方面，我们没有

任何报告。

董事及管治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

例的披露规定编制真实而中肯的综合财务报

表，并对其认为使综合财务报表的编制不

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。

于编制综合财务报表时，贵公司董事负责

评估贵集团持续经营的能力，并在适用情

况下披露与持续经营有关的事项，以及使用

持续经营为会计基础，除非贵公司董事有

意将贵集团清盘或停止经营，或除此之外

别无其他实际的可行替代方案。

管治层须负责监督贵集团的财务报告过

程。

OTHER INFORMATION

The directors of the Company are responsible for the other information.

The other information comprises the information included in the anual

report of the Company, 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.

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 isued by the HKICPA and

the disclosure requirements of the Hong Kong Companies Ordinance,

and for such internal control as the directors of the Company determine

is necesary to enable the preparation of the consolidated financial

statements that are fre from material mistatement, whether due to

fraud or eror.

In preparing the consolidated financial statements, the directors of the

Company are responsible for asesing the Group’s ability to continue as a

going concern, disclosing, as aplicable, maters related to going concern

and using the going concern basis of acounting unles the directors of

the Company either intend to liquidate the Group or to cease operations,

or have no realistic alternative but to do so.

Those charged with governance are responsible for overseing the

Group’s financial reporting proces.

Independent Auditor’s Report

独立核数师报告

69天任集团控股有限公司年报 2024/25

核数师就审计综合财务报表承担的

责任

我们的目标，是对综合财务报表整体是否不

存在由于欺诈或错误而导致的重大错误陈述

取得合理保证，并根据我们商定的聘用条

款，仅向贵公司全体发表包含我们意见的

核数师报告。本报告仅向阁下（作为整体）

作出，除此之外本报告别无其他目的。我们

不会就本报告的内容向任何其他人士负上或

承担任何责任。

合理保证是高水平的保证，但不能保证按照

香港会计准则进行的审计，在某一重大错误

陈述存在时总能发现。错误陈述可以由欺诈

或错误引起，如果合理预期它们单独或汇总

起来可能影响使用者依赖综合财务报表所作

出的经济决定，则有关的错误陈述可被视作

重大。

作为审计的一部分，在根据香港会计准则进

行审计的过程中，我们运用了专业判断，保

持了专业怀疑态度。我们亦：

• 识别及评估由于欺诈或错误而导致综

合财务报表存在重大错误陈述的风

险，设计及执行审计程序以应对这些

风险，以及获取充足和适当的审计凭

证，作为我们意见的基础。由于欺诈

可能涉及串谋、伪造、蓄意遗漏、虚

假陈述，或凌驾于内部监控之上，因

此未能发现因欺诈而导致的重大错误

陈述的风险高于未能发现因错误而导

致的重大错误陈述的风险。

，以设计

适当的审计程序，但目的并非对贵

集团内部监控的有效性发表意见。

• 评估贵公司董事所采用会计政策的

恰当性及作出会计估计及相关披露的

合理性。

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.

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 skepticism 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 of the Company.

Independent Auditor’s Report

独立核数师报告

70Skymision Group Holdings Limited Anual Report 2024/25

核数师就审计综合财务报表承担的

责任（续）

• 对董事采用持续经营会计基础的恰

当性作出结论。根据所获取的审计

凭证，确定是否存在与事项或情况

有关的重大不确定性，从而可能导致

对贵集团的持续经营能力产生重大

疑虑。如果我们认为存在重大不确定

性，则有必要在核数师报告中提请

使用者注意综合财务报表中的相关披

露。假若有关的披露不足，则应当修

改意见。我们的结论是基于核数师报

告日止所取得的审计凭证。然而，未

来事项或情况可能导致贵集团不能

持续经营。

结构及内容，包括披露，以及综合

财务报表是否中肯反映相关交易及事

项。

，以取得与贵

集团内实体或业务单位的财务信息相

关的充足、适当的审计凭证，作为对

集团财务报表发表意见的基础。我们

负责指导、监督及审阅为集团审计目

的而执行的审计工作。我们为审计意

见承担全部责任。

我们与管治层沟通了（其中包括）计划的审计

范围及时间安排以及重大审计发现，包括我

们在审计中识别出内部监控的任何重大缺

陷。

我们还向管治层提交声明，说明我们已符合

有关独立性的相关道德要求，并与彼等沟通

有可能合理地被认为会影响我们独立性的所

有关系和其他事项，以及在适用的情况下，

采取行动消除威胁或应用防范措施。

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 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.

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.

Independent Auditor’s Report

独立核数师报告

71天任集团控股有限公司年报 2024/25

核数师就审计综合财务报表承担的

责任（续）

从与管治层沟通的事项中，我们确定哪些事

项对本期间综合财务报表的审计最为重要，

因而构成关键审计事项。我们在核数师报告

中描述这些事项，除非法律法规不允许公开

披露这些事项，或在极端罕见的情况下，如

果合理预期在我们报告中沟通某事项造成的

负面后果超过产生的公众利益，我们决定不

应在报告中沟通该事项。

久安（香港）会计师事务所有限公司

执业会计师

陈美

执业证书编号：P08148

香港

铜锣湾

高士威道8号

航空大厦8楼

二零二五年六月三十日

AUDITOR’S RESPONSIBILITIES FOR THE AUDIT OF THE

CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

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.

Asian Aliance (HK) CPA Limited

Certified Public Acountants (Practising)

Chan Mei Mei

Practising Certificate Number: P08148

8/F, Catic Plaza

8 Causeway Road

Causeway Bay

Hong Kong

30 June 2025

402,912
(398,565)
4,347
–*
(99,909)
–
(7,515)
(2,099)
(105,176)
(235)
(105,411)
HK cents
港仙
(6.59)
N/A不适用

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

72Skymision Group Holdings Limited Anual Report 2024/25

二零二五年二零二四年

NotesHK$’000HK$’000

附注千港元千港元

Revenue收入5608,078

Cost of services服务成本(599,377)

Gros profit毛利8,701

Other income其他收入722

Impairment loses under expected

credit los model, net of reversal

预期信贷亏损模式下之减值

亏损，拨回净额8(22,680)

Impairment loses on property, plant

and equipment

物业、厂房及设备减值亏损

17(700)

Administrative and other operating

expenses

行政及其他经营开支

(15,610)

Finance costs财务成本9(2,007)

Los before tax除税前亏损11(32,274)

Income tax expenses所得税开支10(122)

Los and total comprehensive expense

for the year atributable to owners of

the Company

本公司拥有人应占年内

亏损及全面开支总额

(32,396)

HK cents

港仙

Los per share每股亏损15

– Basic – 基本(2.02)

– Diluted – 摊薄N/A不适用

$1,000* 金额少于1,000港元

558
–
558
214,732
125,390
3,723
665
344,510
26,680
60,242
448
87,370
257,140
257,698
4,735
–
4,735
252,963
16,000
236,963
252,963

At 31 March 2025

于二零二五年三月三十一日

Consolidated Statement of Financial Position

综合财务状况表

73天任集团控股有限公司年报 2024/25

二零二五年二零二四年

NotesHK$’000HK$’000

附注千港元千港元

NON-CURENT ASETS非流动资产

Property, plant and equipment物业、厂房及设备1611,601

Defered tax asets递延税项资产24235

11,836

CURENT ASETS流动资产

Trade and other receivables贸易应收账款及其他应收账款18334,946

Contract asets合约资产19103,079

Income tax recoverable可收回所得税2,791

Cash and cash equivalents现金及现金等价物2013,412

454,228

CURENT LIABILITIES流动负债

Trade and other payables贸易应付账款及其他应付账款2148,754

Interest-bearing borowings计息借贷2253,725

Lease liabilities租赁负债23812

103,291

NET CURENT ASETS流动资产净值350,937

TOTAL ASETS LES CURENT

LIABILITIES

总资产减流动负债

362,773

NON-CURENT LIABILITIES非流动负债

Trade and other payables贸易应付账款及其他应付账款213,951

Lease liabilities租赁负债23448

4,399

NET ASETS资产净值358,374

CAPITAL AND RESERVES资本及储备

Share capital股本2516,000

Reserves储备342,374

TOTAL EQUITY权益总额358,374

These consolidated financial statements on pages 72 to 183 were

aproved and authorised for isue by the Board of Directors on 30 June

2025 and are signed on its behalf by:

Leung Yam Cheung

梁任祥

Director

董事

该等综合财务报表第72至183页已于二零二

五年六月三十日获董事会批准及授权发行，

并由其代表签署：

Leung Wing Chun

梁荣进

Director

董事

16,000	91,065	30	145,868	236,963	252,963

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Consolidated Statement of Changes in Equity

综合权益变动表

74Skymision Group Holdings Limited Anual Report 2024/25

Atributable to owners of the Company

本公司拥有人应占

Reserves

储备

capital

premium

Capital

reserve

Retained

profitsSub-total

Total

equity

股本股份溢价资本储备保留溢利小计权益总额

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元

(Note 25)(Note 26(a)(Note 26(b)

（附注25）（附注26(a)）（附注26(b)）

At 1 April 2023于二零二三年四月一日16,00091,06530283,675374,770390,770

Los and total comprehensive expense

for the year

年内亏损及全面开支总额

–(32,396)(32,396)(32,396)

At 31 March 2024于二零二四年三月三十一日16,00091,06530251,279342,374358,374

Los and total comprehensive expense

for the year

年内亏损及全面开支总额

–(105,411)(105,411)(105,411)

At 31 March 2025于二零二五年三月三十一日

(105,176)
–
–
11,043
2,099
–*
–
60,687
39,222
7,875
59,527
(61,533)
(21,406)
(15,537)
(932)
–*
(16,469)

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Consolidated Statement of Cash Flows

综合现金流量表

75天任集团控股有限公司年报 2024/25

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

OPERATING ACTIVITIES经营活动

Los before tax除税前亏损(32,274)

Adjustments for:就以下各项作出调整：

Los on writen-of-of property, plant and

equipment

物业、厂房及设备撇销亏损

Gain on early termination of the lease提前终止租赁收益(19)

Depreciation of property, plant and

equipment

物业、厂房及设备折旧

13,750

Finance costs财务成本2,007

Interest income利息收入(3)

Impairment los on property, plant and

equipment

物业、厂房及设备的减值

亏损700

Impairment los on trade receivables under

expected credit los model, net of reversal

预期信贷亏损模型下的

贸易应收账款的

减值亏损，拨回净额19,398

Impairment los on contract asets under

expected credit los model, net of reversal

预期信贷亏损模型下的合约资

产的减值亏损，拨回净额3,282

Operating cash flows before movements in

working capital

营运资金变动前的经营现金流量

6,900

Decrease (increase) in trade and

other receivables

贸易应收账款及其他应收账款

减少（增加）(43,720)

(Increase) decrease in contract asets合约资产（增加）减少21,624

(Decrease) increase in trade and

other payables

贸易应付账款及其他应付账款

（减少）增加2,279

Cash used in operations经营所用现金(12,917)

Income tax paid已付所得税(1,656)

Interest received已收利息3

NET CASH USED IN OPERATING ACTIVITIES经营活动所用现金净额(16,469)(14,570)

131,649
(125,132)
(812)
(1,983)
3,722
(12,747)
13,412
665

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Consolidated Statement of Cash Flows

综合现金流量表

76Skymision Group Holdings Limited Anual Report 2024/25

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

FINANCING ACTIVITIES融资活动

New interest-bearing borowings raised筹集新计息借贷101,367

Repayment of interest-bearing borowings偿还计息借贷(95,066)

Repayment of lease liabilities偿还租赁负债(907)

Interest paid已付利息(1,965)

NET CASH FROM FINANCING

ACTIVITIES

融资活动所得现金净额

3,429

NET DECREASE IN CASH AND CASH

EQUIVALENTS

现金及现金等价物减少净额

(11,141)

CASH AND CASH EQUIVALENTS AT THE

BEGINING OF THE YEAR

年初现金及现金等价物

24,553

CASH AND CASH EQUIVALENTS

AT THE END OF THE YEAR

represented by bank balances and cash

年末现金及现金等价物

即银行结余及现金

13,412

$1,000* 金额少于1,000港元

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

77天任集团控股有限公司年报 2024/25

1. GENERAL INFORMATION

Skymision Group Holdings Limited (the “Company”) was

incorporated in the Cayman Islands under the Companies Law of

the Cayman Islands as an exempted company with limited liability,

and its shares are listed on the Main Board of The Stock Exchange of

Hong Kong Limited (the “Stock Exchange”).

The Company’s registered ofice is located at Cricket Square,

Hutchins Drive, PO Box 2681, Grand Cayman, KY1-1111, Cayman

Islands. The Company’s principal place of busines is situated at Flat

3, 7/F., Yuen Long Trade Centre, 99–109 Castle Peak Road, Yuen

Long, New Teritories, Hong Kong.

The Company is an investment holding company and together with

its subsidiaries (colectively refered to as the “Group”) are principaly

engaged in provision of formwork works services in Hong Kong.

In the opinion of the directors of the Company (the “Directors”), the

imediate and ultimate holding company of the Company is Sky

Mision Group Limited, a limited liability company incorporated in

the British Virgin Islands (the “BVI”). The ultimate controling party is

Mr. Leung Yam Cheung.

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

天任集团控股有限公司（「本公司」）根据

开曼群岛公司法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」）主板上

市。

本公司注册办事处位于Cricket Square,

Hutchins Drive, PO Box 2681, Grand

Cayman, KY1–1111, Cayman Islands。

本公司的主要营业地点位于香港新界

元朗青山公路99–109号元朗贸易中心7

楼3室。

本公司为一间投资控股公司及连同其

附属公司（统称「本集团」）主要于香港从

事提供模板工程服务。

本公司董事（「董事」）认为，本公司直

接及最终控股公司为天任控股有限公

司（一间于英属处女群岛（「英属处女群

岛」）注册成立的有限公司）。最终控股

方为梁任祥先生。

本综合财务报表以港元（「港元」）列示，

港元亦为本公司之功能货币。

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

78Skymision Group Holdings Limited Anual Report 2024/25

2. 应用新订及经修订香港财务报

告准则会计准则

于本年度强制生效的经修订香港财

务报告准则会计准则

于本年度，本集团已首次应用以下由

香港会计师公会（「香港会计师公会」）颁

布的经修订香港财务报告准则会计准

则，其于本集团于二零二四年四月一

日开始的年度期间强制生效，以编制

综合财务报表：

香港财务报告准则第16号之

修订本

售后租回之租赁负债

香港会计准则第1号之修订本将负债分类为流动或非流动

以及香港诠释第5号（二零

二零年）的有关修订

香港会计准则第1号之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号之修订本

供应商融资安排

除下文所述者外，本年度应用经修订

香港财务报告准则会计准则并无对本

集团于本年度及过往年度的财务状况

及表现及╱或该等综合财务报表所载

的披露事项构成任何重大影响。

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 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

Except as described below, 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

79天任集团控股有限公司年报 2024/25

2. 应用新订及经修订香港财务报

告准则会计准则（续）

于本年度强制生效的经修订香港财

务报告准则会计准则（续）

应用香港会计准则第1号之修订本将负

债分类为流动或非流动及香港诠释第5

号之相关修订（二零二零年）（「二零二零

年修订本」）以及香港会计准则第1号之

修订本附带契诺的非流动负债（「二零二

二年修订本」）的影响

本集团于本年度首次应用有关修订

本。

二零二零年修订本为评估延迟结算期

限至报告日期后最少十二个月的权利

提供澄清及额外指引，以将负债分类

为流动或非流动，其中：

• 订明负债应基于报告期末存在的

权利而分类为流动或非流动。具

体而言，分类不受管理层在12个

月内结算负债的意图或预期所影

响。

• 澄清负债可透过向对手方转让现

金、货品或服务，或实体本身的

股本工具进行结算。倘若负债具

有条款，可由对手方选择透过转

让实体本身的股本工具进行结

算，则仅当实体应用香港会计准

则第32号金融工具：呈列将选择

权单独确认为股本工具时，该等

条款方不会对其分类为流动或非

流动造成影响。

2. APLICATION OF NEW AND AMENDMENTS TO HKFRS

ACOUNTING STANDARDS (CONTINUED)

Amendments to HKFRS Acounting Standards that are

mandatorily efective for the curent year (Continued)

Impacts on aplication of Amendments to HKAS 1 Clasification of

Liabilities as Curent or Non-curent and related amendments to

Hong Kong Interpretation 5 (2020) (the “2020 Amendments”) and

Amendments to HKAS 1 Non-curent Liabilities with Covenants (the

“2022 Amendments”)

The Group has aplied the amendments for the first time in the

curent year.

The 2020 Amendments provide clarification and aditional guidance

on the asesment of right to defer setlement for at least twelve

months from reporting date for clasification of liabilities as curent

or non-curent, which:

• specify that the clasification of liabilities as curent or non-

curent should be based on rights that are in existence at

the end of the reporting period. Specificaly, the clasification

should not be afected by management intentions or

expectations to setle the liability within 12 months.

gods or services, or the entity’s own equity instruments to the

counterparty. If a liability has terms that could, at the option

of the counterparty, result in its setlement by the transfer of

the entity’s own equity instruments, these terms do not afect

its clasification as curent or non-curent only if the entity

recognises the option separately as an equity instrument

aplying HKAS 32 Financial Instruments: Presentation.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

80Skymision Group Holdings Limited Anual Report 2024/25

2. 应用新订及经修订香港财务报

告准则会计准则（续）

于本年度强制生效的经修订香港财

务报告准则会计准则（续）

应用香港会计准则第1号之修订本将负

债分类为流动或非流动及香港诠释第5

号之相关修订（二零二零年）（「二零二零

年修订本」）以及香港会计准则第1号之

修订本附带契诺的非流动负债（「二零二

二年修订本」）的影响（续）

就延迟结算期限至报告日期后最少十

二个月的权利（以遵守契诺为条件）而

言，二零二年修订本特别澄清，仅

实体须于报告期末或之前遵守的契诺

会影响实体延迟偿还负债的期限至报

告日期后最少十二个月的权利，即使

契诺的遵守情况仅于报告期后评估。

二零二年修订本亦订明，实体于报

告日期后必须遵守的契诺（即未来契诺）

不会影响负债于报告日期分类为流动

或非流动。然而，倘实体延迟结算负

债的权利受限于实体于报告期后十二

个月内遵守契诺，则实体须披露资料

以使财务报表的使用者可了解该等负

债于报告期后十二个月内须偿还的风

险。该等资料将包括有关契诺、相关

负债之账面值以及表明实体可能难以

遵守契诺的事实及情况（如有）。

根据过渡条文，本集团已对负债分类

为流动或非流动追溯应用新会计政

策。本年度应用该等修订本对综合财

务报表概无重大影响。

2. APLICATION OF NEW AND AMENDMENTS TO HKFRS

ACOUNTING STANDARDS (CONTINUED)

Amendments to HKFRS Acounting Standards that are

mandatorily efective for the curent year (Continued)

Impacts on aplication of Amendments to HKAS 1 Clasification of

Liabilities as Curent or Non-curent and related amendments to

Hong Kong Interpretation 5 (2020) (the “2020 Amendments”) and

Amendments to HKAS 1 Non-curent Liabilities with Covenants (the

“2022 Amendments”) (Continued)

For rights to defer setlement for at least twelve months from

reporting date which are conditional on the compliance with

covenants, the 2022 Amendments specificaly clarify that only

covenants that an entity is required to comply with on or before

the end of the reporting period afect the entity’s right to defer

setlement of a liability for at least twelve months after the reporting

date, even if compliance with the covenant is asesed only after the

reporting date. The 2022 Amendments also specify that covenants

with which an entity must comply after the reporting date (i.e. future

covenants) do not afect the clasification of a liability as curent or

non-curent at the reporting date. However, if the entity’s right to

defer setlement of a liability is subject to the entity complying with

covenants within twelve months after the reporting period, an entity

discloses information that enables users of financial statements

to understand the risk of the liabilities becoming repayable within

twelve months after the reporting period. This would include

information about the covenants, the carying amount of related

liabilities and facts and circumstances, if any, that indicate that the

entity may have dificulties complying with the covenants.

In acordance with the transition provision, the Group has aplied

the new acounting policy to the clasification of liability as curent

or non-curent retrospectively. The aplication of the amendments

in the curent year had no material impact on the consolidated

financial statements.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

81天任集团控股有限公司年报 2024/25

2. 应用新订及经修订香港财务报

告准则会计准则（续）

已颁布但尚未生效之经修订香港财

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

未生效之经修订香港财务报告准则会

计准则：

香港财务报告准则第9号及香港

财务报告准则第7号之修订本

修订金融工具之分类及计量

香港财务报告准则第9号及香港

财务报告准则第7号之修订本

涉及依赖自然能源生产电力

的合同

香港财务报告准则第10号及香港

会计准则第28号之修订本

投资者与其联营公司或合营

企业之间的资产出售或注

资

香港财务报告准则会计准则之修

订本

香港财务报告准则会计准则

之年度改进 – 第11卷

香港会计准则第21号之修订本缺乏可兑换性

香港财务报告准则第18号财务报表的呈列及披露

香港财务报告准则第19号非公共受托责任附属公司：

披露

于待定日期或之后开始之年度期间生

效。

于二零二五年一月一日或之后开始之

年度期间生效。

于二零二六年一月一日或之后开始之

年度期间生效。

于二零二七年一月一日或之后开始之

年度期间生效。

除下文所述之经修订香港财务报告准

则会计准则外，董事预期应用所有其

他经修订香港财务报告准则会计准则

将不会对可预见未来的综合财务报表

造成重大影响。

2. APLICATION OF NEW AND AMENDMENTS TO HKFRS

ACOUNTING STANDARDS (CONTINUED)

Amendments to HKFRS Acounting Standards in isue

but not yet efective

The Group has not early aplied the folowing amendments to

HKFRS Acounting Standards that have ben isued but are not yet

efective:

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 HKFRS

Acounting Standards

Anual Improvements to HKFRS

Acounting Standards – Volume 11

Amendments to HKAS 21Lack of Exchangeability

HKFRS 18Presentation and Disclosure in

Financial Statements

HKFRS 19Subsidiaries without Public

Acountability: Disclosures

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 amendments to HKFRS Acounting Standards

mentioned below, the Directors 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

82Skymision Group Holdings Limited Anual Report 2024/25

2. 应用新订及经修订香港财务报

告准则会计准则（续）

已颁布但尚未生效之经修订香港财

务报告准则会计准则（续）

香港财务报告准则第9号及香港财务报

告准则第7号之修订本修订金融工具之

分类及计量

香港财务报告准则第9号之修订本澄清

金融资产及金融负债的确认及终止确

认，并新增一项例外情况，即当且仅

当符合若干条件时，允许实体可将使

用电子支付系统以现金结算的金融负

债视为于结算日期之前偿付。

该等修订本亦就评估金融资产的合约

现金流量是否与基本借贷安排一致提

供指引。该等修订本订明，实体应专

注于实体获得补偿的内容而非补偿金

额。倘合约现金流量与并非基本借贷

风险或成本的变量挂钩，则其与基本

借贷安排不一致。该等修订本陈述，

于若干情况下，或然特征可能导致合

约现金流量变动之前及之后与基本借

贷安排一致的合约现金流量，惟或然

事件本身的性质与基本借贷风险及成

本的变化并无直接关系。此外，该等

修订本中加强对「无追索权」一词的描述

以及澄清「合约相关工具」的特点。

2. APLICATION OF NEW AND AMENDMENTS TO HKFRS

ACOUNTING STANDARDS (CONTINUED)

Amendments to HKFRS Acounting Standards in isue

but not yet efective (Continued)

Amendments to HKFRS 9 and HKFRS 7 Amendments to the

Clasification and Measurement of Financial Instruments

The amendments to HKFRS 9 clarify the recognition and

derecognition for financial aset and financial liability and ad an

exception which permits an entity to dem a financial liability to be

discharged before the setlement date if it is setled in cash using an

electronic payment system if, and only if certain conditions are met.

The amendments also provide guidance on the asesment of

whether the contractual cash flows of a financial aset are consistent

with a basic lending arangement. The amendments specify that

an entity should focus on what an entity is being compensated for

rather than the compensation amount. Contractual cash flows are

inconsistent with a basic lending arangement if they are indexed to

a variable that is not a basic lending risk or cost. The amendments

state that, in some cases, a contingent feature may give rise to

contractual cash flows that are consistent with a basic lending

arangement both before and after the change in contractual cash

flows, but the nature of the contingent event itself does not relate

directly to changes in basic lending risks and costs. Furthermore,

the description of the term “non-recourse” is enhanced and the

characteristics of “contractualy linked instruments” are clarified in

the amendments.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

83天任集团控股有限公司年报 2024/25

2. 应用新订及经修订香港财务报

告准则会计准则（续）

已颁布但尚未生效之经修订香港财

务报告准则会计准则（续）

香港财务报告准则第9号及香港财务报

告准则第7号之修订本修订金融工具之

分类及计量（续）

香港财务报告准则第7号有关指定为按

公平值计入其他全面收入的股本工具

的投资之披露规定已予修订。具体而

言，实体须披露于期内其他全面收入

内呈列的公平值收益或亏损，分别列

示与于报告期内已终止确认投资相关

项目以及与于报告期末所持投资相关

项目。实体亦须披露于报告期内已终

止确认投资相关的权益内累计收益或

亏损的任何转拨。此外，该等修订本

引入对可能影响基于或然因素（即使与

基本借贷风险及成本并无直接关系）的

合约现金流量的合约条款进行定性及

定量披露的要求。

该等修订本于二零二六年一月一日或

之后开始的年度报告期间生效，并允

许提前应用。预期应用该等修订本不

会对本集团的财务状况及表现造成重

大影响。

2. APLICATION OF NEW AND AMENDMENTS TO HKFRS

ACOUNTING STANDARDS (CONTINUED)

Amendments to HKFRS Acounting Standards in isue

but not yet efective (Continued)

Amendments to HKFRS 9 and HKFRS 7 Amendments to the

Clasification and Measurement of Financial Instruments (Continued)

The disclosure requirements in HKFRS 7 in respect of investments

in equity instruments designated at fair value through other

comprehensive income are amended. In particular, entities are

required to disclose the fair value gain or los presented in other

comprehensive income during the period, showing separately those

related to investments derecognised during the reporting period and

those related to investments held at the end of the reporting period.

An entity is also required to disclose any transfers of the cumulative

gain or los within equity related to the investments derecognised

during the reporting period. In adition, the amendments introduce

the requirements of qualitative and quantitative disclosure of

contractual terms that could afect the contractual cash flow based on

a contingent even not directly relating to basic lending risks and cost.

The amendments are efective for anual reporting periods

begining on or after 1 January 2026, with early aplication

permited. The aplication of the amendments is not expected to

have significant impact on the financial position and performance of

the Group.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

84Skymision Group Holdings Limited Anual Report 2024/25

2. 应用新订及经修订香港财务报

告准则会计准则（续）

已颁布但尚未生效之经修订香港财

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号财务报表之

呈列及披露载列财务报表之呈列及披

露规定，并将取代香港会计准则第1号

财务报表之呈列。该项新订香港财务

报告准则会计准则沿用香港会计准则

第1号多项规定，同时引入于损益表中

呈列指定类别及定义小计之新规定；

于财务报表附注提供有关管理层界定

之表现计量之披露，并改进财务报表

中将予披露之合并及细分资料。此

外，若干香港会计准则第1号之段落已

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

盈利亦作出细微修订。

香港财务报告准则第18号及其他准

则之修订本将于二零二七年一月一日

或之后开始之年度期间生效，并允许

提前应用。预期应用新准则将影响未

来财务报表中损益表之呈列及披露。

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之详细影

响。

2. APLICATION OF NEW AND AMENDMENTS TO HKFRS

ACOUNTING STANDARDS (CONTINUED)

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 Standards, 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

85天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料

3.1 综合财务报表的编制基准

综合财务报表乃根据香港会计师

公会颁布的香港财务报告准则会

计准则编制。就编制综合财务报

表而言，倘有关资料被合理预期

会影响主要使用者的决策，该资

料即被视为重要。此外，综合财

务报表包括香港联合交易所有限

公司证券上市规则（「上市规则」）

及香港公司条例所要求的适用披

露。

董事会在批准综合财务报表时，

有合理预期本集团有足够资源在

可见未来继续营运。因此，彼等

继续采用持续经营基准编制综合

财务报表。

截至二零二五年三月三十一日

止年度，本集团产生净亏损约

105,411,000港元及经营活动

之净现金流出。于二零二五年

三月三十一日，本集团有约

60,242,000港元之计息借贷计入

流动负债，其中本集团已违反账

面值约为52,097,000港元之借贷

之财务契诺，而本集团之现金及

现金等价物约为665,000港元。

该等情况显示存在重大不确定

性，可能会对本集团持续经营的

能力构成重大疑问，因此本集团

可能无法在正常业务过程中变现

其资产及清偿其负债。

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 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 of

Hong Kong Limited (the “Listing Rules”) and by the Hong Kong

Companies Ordinance.

The Directors 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.

During the year ended 31 March 2025, the Group incured

a net los of aproximately HK$105,411,000 and net cash

outflow in respect of operating activities. As at 31 March 2025,

the Group has interest-bearing borowings of aproximately

HK$60,242,000 included in the curent liabilities, in which the

Group has breached financial covenants of the borowings

with the carying amounts of aproximately HK$52,097,000

and the Group has cash and cash equivalent of aproximately

HK$665,000. Such conditions indicate the existence of material

uncertainty which may cast significant doubt on the Group’s

ability to continue as a going concern, and thus, the Group

may not be able to realise its asets and discharge its liabilities

in the normal course of busines.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

86Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.1 综合财务报表的编制基准（续）

本集团继续采用持续经营基准编

制综合财务报表。为改善本集团

的财务状况、流动资金及现金流

量，董事已采取或将采取以下措

施：

(i) 实施成本节约措施及提升营

运效率，以改善盈利能力及

未来营运现金流；

(i) 与违反财务契约的银行重新

协商借贷条款；

(i) 实施措施，加快收取未偿还

的贸易应收账款；及

(iv) 从一间于香港注册成立的放

债人公司取得以本集团为受

益人的贷款协议，贷款额高

达20百万港元，为本集团

提供备用融资。

董事已审阅管理层编制的本集团

现金流量预测，该预测涵盖自二

零二五年三月三十一日起计不少

于十二个月期间，基于本集团上

述计划及措施将取得成功，董事

相信本集团将有足够现金资源应

付自报告期末起计未来十二个月

到期的未来营运资金及其他融资

需求。因此，董事相信本集团将

持续经营，并因此认为采用持续

经营基准编制其综合财务报表是

适当的。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.1 Basis of preparation of consolidated financial

statements (Continued)

The Group continues to adopt the going concern basis in

preparing its consolidated financial statements. In order to

improve the Group’s financial positions, liquidity and cash

flows, the Directors have adopted or shal adopt the folowing

measures:

(i) implement cost-saving initiatives and enhance

operational eficiency in order to improve profitability and

future operating cashflow;

(i) renegotiating the borowing terms with the bank which

the financial covenants were breached;

(i) implemented measures to sped up the colection of

outstanding trade receivables; and

(iv) obtained a loan agrement for facilities up to HK$20

milion from a money lender company incorporated in

Hong Kong in favour of the Group to provide standby

facilities to the Group.

The Directors have reviewed the Group’s cash flow projections

prepared by the management, which covers a period of not

les than twelve months from 31 March 2025, on the basis

that the Group’s aforementioned plans and measures wil

be sucesful, the Directors believe that the Group wil have

suficient cash resources to satisfy its future working capital

and other financing requirements as and when they fal due in

the next twelve months from the end of the reporting period.

Acordingly, the Directors believe that the Group wil continue

as a going concern and therefore consider it is apropriate

to adopt a going concern basis in preparing its consolidated

financial statements.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

87天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.1 综合财务报表的编制基准（续）

综合财务报表并不包括本集团因

未来无法获得足够资金而作出的

任何调整。倘本集团无法继续以

持续经营方式经营，则须作出调

整，将本集团资产的账面值撇减

至其可收回金额，为可能产生的

任何进一步负债作出拨备，并将

非流动资产及负债分别重新分类

为流动资产及负债。

该等综合财务报表乃按历史成本

基准编制。

历史成本通常基于交换货品及服

务所给予代价的公平值。

公平值是指在计量日期市场参与

者之间有序交易中出售资产或转

移负债所收到的价格，不论该价

格是直接可观察或使用其他估值

技术估计。在估计资产或负债的

公平值时，本集团会考虑资产或

负债的特征，如果市场参与者在

衡量日期定价资产或负债时会考

虑该等特征。在该等综合财务报

表中，用于计量和╱或披露目的

的公平值乃按此基准厘定，惟属

于香港财务报告准则第2号以股

份为基础的付款范畴内的以股份

为基础的付款交易、根据香港财

务报告准则第16号入账的租赁交

易，以及与公平值有若干相似之

处但并非公平值的计量，例如香

港会计准则第2号存货中的可变

现净值或香港会计准则第36号资

产减值中的使用价值除外。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.1 Basis of preparation of consolidated financial

statements (Continued)

The consolidated financial statements do not include any

adjustments that would result from the failure of the Group to

obtain suficient future funding. Should the Group be unable

to continue to operate as a going concern, adjustments would

have to be made to write down the carying values of the

asets of the Group to their recoverable amounts, to provide

for any further liabilities which might arise and to reclasify

non-curent asets and liabilities as curent asets and

liabilities, respectively.

The consolidated financial statements have ben prepared on

the historical cost basis.

Historical cost is generaly based on the fair value of the

consideration given in exchange for gods and services.

Fair value is the price that would be received to sel an aset

or paid to transfer a liability in an orderly transaction betwen

market participants at the measurement date, regardles of

whether that price is directly observable or estimated using

another valuation technique. In estimating the fair value

of an aset or a liability, the Group takes into acount the

characteristics of the aset or liability if market participants

would take those characteristics into acount when pricing

the aset or liability at the measurement date. Fair value

for measurement and/or disclosure purposes in these

consolidated financial statements is determined on such a

basis, except for share-based payment transactions that are

within the scope of HKFRS 2 Share-based Payment, leasing

transactions that are acounted for in acordance with HKFRS

16, and measurements that have some similarities to fair value

but are not fair value, such as net realisable value in HKAS 2

Inventories or value in use in HKAS 36 Impairment of Asets.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

88Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.1 综合财务报表的编制基准（续）

此外，就财务报告而言，公平值

计量根据输入数据的可观察程度

及其对整体公平值计量的重要性

分为第1级、第2级或第3级，具

体描述如下：

• 第1级输入是指实体在计量

日期可取得的活跃市场中相

同资产或负债的报价（未经

调整）；

• 第2级输入是指资产或负

债的可观察输入（直接或间

接），但不包括第1级内的报

价；及

• 第3级输入是指资产或负债

的不可观察输入。

3.2 重要会计政策资料

综合基准

综合财务报表包括本公司、本公

司控制之实体及其附属公司之财

务报表。倘属以下情况，则本公

司获得控制权：

• 因参与投资对象之业务而

可获得或有权获得可变回

报；及

• 有能力藉行使其权力而影响

其回报。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.1 Basis of preparation of consolidated financial

statements (Continued)

In adition, 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.

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 subsidiaries. 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

89天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

综合基准（续）

倘有事实或情况显示上述三项控

制因素中，有一项或以上出现变

数，本集团会重新评估其是否控

制投资对象。

本集团于获得附属公司控制权时

将开始对附属公司综合入账，并

于本集团失去附属公司控制权时

终止入账。具体而言，于本年度

内购入或出售之附属公司之收入

及开支，自本集团获得控制权当

日起至本集团失去附属公司控制

权当日止，计入综合损益及其他

全面收益表内。

溢利或亏损以及其他全面收益的

各项目归属于本公司拥有人。附

属公司的全面收益总额归属于本

公司拥有人。

倘有需要，则会就附属公司的财

务报表作出调整，以令该等附属

公司所使用的会计政策与本集团

的会计政策一致。

本集团成员公司之间进行交易相

关的集团内公司间之所有资产及

负债、权益、收入、开支以及现

金流量均于综合入账时全部对

销。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Basis of consolidation (Continued)

The Group reaseses whether or not it controls an investe if

fact 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.

Profit or los and each item of other comprehensive

income are atributed to the owners of the Company. Total

comprehensive income of subsidiaries is atributed to the

owners of the Company.

When necesary, adjustments are made to the financial

statements of subsidiaries to bring their acounting policies in

line with the Group’s acounting policies.

Al intragroup asets and liabilities, equity, income, expenses

and cash flows relating to transactions betwen members of

the Group are eliminated in ful on consolidation.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

90Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

收入确认

香港财务报告准则第15号内的客

户合约收入

本集团采纳收入确认的五个步

骤：

第1步：识别与客户订立的合约

第2步：识别合约中的履约责任

第3步：厘定交易价

第4步：将交易价分配至合约中

的履约责任

第5步：于本集团达成履约责任

时（或就此）确认收入

货品或服务性质

本集团提供货品或服务的性质为

提供模板工程服务。

识别履约责任

于合约订立之初，本集团评估在

客户合约中承诺的货品或服务，

并将向客户转让以下之一的每项

承诺识别为一项履约责任：

(a) 与众不同的货品或服务（或

一批货品或服务）；或

(b) 一系列大致相同并以相同模

式转让予客户的与众不同的

货品或服务。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Revenue recognition

Revenue from contracts with customers within HKFRS 15

The Group adopts a 5-step aproach to revenue recognition:

Step 1:Identify the contract(s) with a customer

Step 2:Identify the performance obligations in the contract

Step 3:Determine the transaction price

Step 4:Alocate the transaction price to the performance

obligations in the contract

Step 5:Recognise revenue when (or as) the Group

satisfies a performance obligation

Nature of gods or services

The nature of the gods or services provided by the Group is

provision of formwork works services.

Identification of performance obligations

At contract inception, the Group aseses the gods or

services promised in a contract with a customer and identifies

as a performance obligation each promise to transfer to the

customer either:

(a) god or service (or a bundle of gods or services) that is

distinct; or

(b) series of distinct gods or services that are substantialy

the same and that have the same patern of transfer to

the customer.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

91天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

收入确认（续）

香港财务报告准则第15号内的客

户合约收入（续）

识别履约责任（续）

倘同时满足以下标准，则承诺提

供予客户的货品或服务属与众不

同：

(a) 客户可从货品或服务本身受

益或可通过货品或服务与客

户随时可获得的其他资源结

合而受益（即货品或服务可

成为与众不同）；及

(b) 本集团向客户转让货品或服

务的承诺可与合约中的其他

承诺分开识别（即转让货品

或服务的承诺在合约文意内

与众不同）。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Revenue recognition (Continued)

Revenue from contracts with customers within HKFRS 15

(Continued)

Identification of performance obligations (Continued)

A god or service that is promised to a customer is distinct if

both of the folowing criteria are met:

(a) the customer can benefit from the god or service either

on its own or together with other resources that are

readily available to the customer (i.e. the god or service

is capable of being distinct); and

(b) the Group’s promise to transfer the god or service to the

customer is separately identifiable from other promises

in the contract (i.e. the promise to transfer the god or

service is distinct within the context of the contract).

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

92Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

收入确认（续）

香港财务报告准则第15号内的客

户合约收入（续）

收入确认时间

收入于（或由于）本集团藉向客户

转让所承诺货品或服务（即资产）

而履行履约责任时确认。资产于

（或由于）客户获得该资产的控制

权时转让。

如符合以下其中一项标准，本集

团随时间转让货品或服务的控制

权，因而随时间履行履约责任及

确认收入：

(a) 于本集团履约时，客户同时

收取及消耗本集团履约所提

供的利益；

(b) 本集团履约创造或增强客户

因资产的创造或增强而控制

的资产（如在建工程）；或

集团而言有其他用途的资

产，而本集团就迄今已完成

的履约对有关付款享有可强

制执行的权利。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Revenue recognition (Continued)

Revenue from contracts with customers within HKFRS 15

(Continued)

Timing of revenue recognition

Revenue is recognised when (or as) the Group satisfies a

performance obligation by transfering a promised god or

service (i.e. an aset) to a customer. An aset is transfered

when (or as) the customer obtains control of that aset.

The Group transfers control of a god or service over time and,

therefore, satisfies a performance obligation and recognises

revenue over time, if one of the folowing criteria is met:

(a) the customer simultaneously receives and consumes the

benefits provided by the Group’s performance as the

Group performs;

(b) the Group’s performance creates or enhances an aset

(for example, work in progres) that the customer

controls as the aset is created or enhanced; or

an alternative use to the Group and the Group has an

enforceable right to payment for performance completed

to date.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

93天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

收入确认（续）

香港财务报告准则第15号内的客

户合约收入（续）

收入确认时间（续）

倘履约责任并非随时间达成，则

本集团于客户取得所承诺资产控

制权的某一时间点达成履约责

任。于厘定何时发生控制权转移

时，本集团考虑控制权概念以及

如法定业权、实际管有权、收取

付款的权利、资产拥有权的大部

分风险及回报以及客户验收等指

标。

提供模板工程服务的收入随时间

使用输出法（如下所述）确认。

就根据香港财务报告准则第15号

随时间确认的收入而言，倘履约

责任结果可合理计量，本集团则

应用输出法（即基于直接衡量迄今

为止转让的至客户的工程相对根

据合约承诺的剩余工程的价值）

计量完全履行履约责任的进展情

况，原因为该方法真实描述本集

团的表现并提供可靠资料供本集

团采用该方法。否则，仅以所产

生成本为限确认收入，直至其可

合理计量履约责任的结果为止。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Revenue recognition (Continued)

Revenue from contracts with customers within HKFRS 15

(Continued)

Timing of revenue recognition (Continued)

If a performance obligation is not satisfied over time, the

Group satisfies the performance obligation at a point in time

when the customer obtains control of the promised aset. In

determining when the transfer of control ocurs, the Group

considers the concept of control and such indicators as legal

title, physical posesion, right to payment, significant risks and

rewards of ownership of the aset, and customer aceptance.

Revenue from provision of formwork works services is

recognised over time using the output method (as explained

below).

For revenue recognised over time under HKFRS 15, provided

the outcome of the performance obligation can be reasonably

measured, the Group aplies the output method (i.e. based on

the direct measurements of the value of the work transfered

to the customer to date relative to the remaining work promised

under the contract) to measure the progres towards complete

satisfaction of the performance obligation because the method

provides a faithful depiction of the Group’s performance and

reliable information is available to the Group to aply the

method. Otherwise, revenue is recognised only to the extent

of the costs incured until such time that it can reasonably

measure the outcome of the performance obligation.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

94Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

收入确认（续）

香港财务报告准则第15号内的客

户合约收入（续）

利息收入

金融资产的利息收入采用实际利

率法确认。对于按摊销成本计量

或并非信贷减值的金融资产而

言，实际利率适用于资产账面总

值，如属信贷减值的金融资产，

则适用于摊销成本（即扣除亏损拨

备的账面总值）。

合约资产及合约负债

倘本集团藉于客户支付代价之前

或付款到期之前向客户转让货品

或服务而履约，则该合约呈列为

合约资产，惟不包括任何呈列为

应收账款的金额。相反，倘在本

集团向客户转让货品或服务前，

客户支付代价，或本集团有权收

取无条件代价金额，则该合约于

作出付款时或付款到期时（以较早

者为准）呈列为合约负债。应收账

款为本集团拥有无条件收取代价

的权利，或代价付款到期前仅需

时间推移。

就单一合约或一组相关合约而

言，概不呈列合约资产净值或合

约负债净额。不相关合约的合约

资产与合约负债概不以净额基准

呈列。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Revenue recognition (Continued)

Revenue from contracts with customers within HKFRS 15

(Continued)

Interest income

Interest income from financial asets is recognised using

the efective interest method. For financial asets measured

at amortised cost that are not credit-impaired, the efective

interest rate is aplied to the gros carying amount of the

asets while it is aplied to the amortised cost (i.e. the gros

carying amount net of los alowance) in case of credit-

impaired financial asets.

Contract asets and contract liabilities

If the Group performs by transfering gods or services to a

customer before the customer pays consideration or before

payment is due, the contract is presented as a contract aset,

excluding any amounts presented as a receivable. Conversely,

if a customer pays consideration, or the Group has a right

to an amount of consideration that is unconditional, before

the Group transfers a god or service to the customer, the

contract is presented as a contract liability when the payment is

made or the payment is due (whichever is earlier). A receivable

is the Group’s right to consideration that is unconditional or

only the pasage of time is required before payment of that

consideration is due.

For a single contract or a single set of related contracts, either

a net contract aset or a net contract liability is presented.

Contract asets and contract liabilities of unrelated contracts

are not presented on a net basis.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

95天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

合约资产及合约负债（续）

就提供模板工程服务的业务而

言，根据本集团的标准付款时间

表及客户合约，在服务完成或交

付货品并经客户认证之前，付款

一般不会到期或向客户收取。然

而，对于该等交易，收入随时间

推移而确认，因此，合约资产于

成为应收账款或已收付款之前确

认。于此期间，任何重大融资成

分（倘适用）将计入合约资产，并

确认为利息收入。

租赁

租赁的定义

倘合约赋予权利于一段时间内控

制已识别资产的用途以换取对

价，则该合约为租赁或包含租

赁。

对于首次应用香港财务报告准则

第16号日期或之后订立或修订或

业务合并产生的合约，本集团根

据香港财务报告准则第16号项

下的定义，于开始、修订或收购

日期（如适用）评估合约是否为一

项租赁或包含一项租赁。除非合

约条款及条件在后续发生变更，

否则不会对此类合约进行重新评

估。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Contract asets and contract liabilities (Continued)

For the busines of provision of formwork works services,

in acordance with the standard payment schedules of the

Group and the contracts with the customers, payments are

normaly not due or received from the customer until the

services are completed or when the gods are delivered and

certified by the customers. However, for such transactions,

revenue is recognised over time and therefore, a contract

aset is recognised until it becomes a receivable or payments

are received. During that period, any significant financing

components, if aplicable, wil be included in the contract aset

and recognised as interest income.

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.

For contracts entered into or modified on or after the date

of initial aplication of HKFRS 16 or arising from busines

combinations, the Group aseses whether a contract is or

contains a lease based on the definition under HKFRS 16 at

inception, modification date or acquisition date, as apropriate.

Such contract wil not be reasesed unles the terms and

conditions of the contract are subsequently changed.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

96Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

租赁（续）

本集团作为承租人

分配代价至合约组成部分

对于包含一项租赁组成部分及一

项或多项额外的租赁或非租赁组

成部分的合约，本集团根据租赁

组成部分的相对单独价格及非租

赁组成部分的单独价格总和将合

约代价分配至各个租赁组成部

分。

本集团应用可行权宜方法，并不

将非租赁组成部分自租赁组成部

分开，反而将租赁组成部分及

任何相关之非租赁组成部分作单

一租赁组成部分入账。

短期租赁及低价值资产租赁

本集团将短期租赁确认豁免应用

于租期自开始日期起为12个月或

以下并且不包括购买选择权之租

赁（如停车场）。其亦适用于低价

值资产租赁的确认豁免。短期租

赁之租赁及低价值资产之租赁付

款于租期内按直线法或其他系统

基准确认为开支。

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

Alocation of consideration to components of a contract

For a contract that contains a lease component and one or

more aditional lease or non-lease components, the Group

alocates the consideration in the contract to each lease

component on the basis of the relative stand-alone price of the

lease component and the agregate stand-alone price of the

non-lease components.

The Group aplies practical expedient not to separate non-

lease components from lease component, and instead acount

for the lease component and any asociated non-lease

components as a single lease component.

Short-term leases and leases of low-value asets

The Group aplies the short-term lease recognition exemption

to leases, e.g. carparks, that have a lease term of 12 months

or les from the comencement date and do not contain a

purchase option. It also aplies the recognition exemption for

lease of low-value asets. Lease payments on short-term leases

and leases of low-value asets are recognised as expense on

a straight-line basis or another systematic basis over the lease

term.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

97天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

租赁（续）

本集团作为承租人（续）

使用权资产

使用权资产之成本包括：

• 租赁负债的初步计量金

额；

• 于开始日期或之前所作的任

何租赁付款，减去所得的任

何租赁奖励；

• 本集团产生的任何初始直接

成本；及

• 本集团拆除及移除相关资

产、恢复相关资产所在场地

或将相关资产恢复至租赁条

款及条件所规定状态产生的

估计成本。

使用权资产按成本计量，减去任

何累计折旧及减值亏损，并调整

任何租赁负债的重新计量。

本集团合理确定将于租期结束时

取得相关租赁资产之所有权之使

用权资产自开始日期起至可使用

年期结束折旧。否则，使用权资

产于其估计可使用年期及租期之

较短者以直线法折旧。

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 (Continued)

Right-of-use asets

The cost of right-of-use aset includes:

• the amount of the initial measurement of the lease

liability;

• any lease payments made at or before the comencement

date, les any lease incentives received;

; and

• an estimate of costs to be incured by the Group in

dismantling and removing the underlying asets,

restoring the site on which it is located or restoring the

underlying aset to the condition required by the terms

and conditions of the lease.

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 in which the Group is reasonably certain to

obtain ownership of the underlying leased asets at the end

of the lease term are depreciated from comencement date

to the end of the useful life. Otherwise, right-of-use asets

are depreciated on a straight-line basis over the shorter of its

estimated useful life and the lease term.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

98Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

租赁（续）

本集团作为承租人（续）

使用权资产（续）

本集团将并不符合投资物业之定

义之使用权资产列示于「物业、厂

房及设备」中，该行项目内将列示

相应的资产（若为自有资产）。

可退回租金订金

已付可退回租金订金是根据香港

财务报告准则第9号入账并按公

平值初步计量。于初步确认时之

公平值调整视作额外租赁付款，

并计入使用权资产之成本。

租赁负债

于租赁开始日期，本集团以于该

日期尚未支付的租赁租金的现值

确认并计量租赁负债。倘租赁隐

含的利率不易厘定，则本集团会

使用于租赁开始日期的递增借款

利率计算租赁租金现值。

租赁付款包括固定付款（包括实质

上的固定付款）减任何应收租赁优

惠；

于开始日期后，租赁负债就利息

增量及租赁租金予以调整。

本集团于综合财务状况表内将租

赁负债呈列为单独项目。

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 (Continued)

Right-of-use asets (Continued)

The Group presents right-of-use asets that do not met the

definition of investment property or inventory in “property,

plant and equipment”, the same line item within which the

coresponding underlying asets would be presented if they

were owned.

Refundable rental deposits

Refundable rental deposits paid are acounted under HKFRS 9

and initialy measured at fair value. Adjustments to fair value at

initial recognition are considered as aditional lease payments

and included in the cost of right-of-use asets.

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 (including in-

substance 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

99天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

租赁（续）

本集团作为出租人

租赁分类及计量

本集团为出租人之租赁乃分类为

融资或经营租赁。当租赁条款将

相关资产拥有权有关之绝大部分

风险及回报转让予承租人时，该

合约乃分类为融资租赁。所有其

他租赁分类为经营租赁。

经营租赁之租金收入于相关租赁

之租期内按直线法于损益确认。

于磋商及安排经营租赁产生的初

始直接成本计入租赁资产之账面

值，及该等成本于租赁期限内按

直线法确认为开支，惟投资物业

根据公平值模式计量。

分配代价至合约的部分

倘合约包括租赁及非租赁部分，

则本集团应用香港财务报告准则

第15号将合约的代价分配予租赁

及非租赁部分。非租赁部分根据

其相对独立售价与租赁部分开

呈列。

可退回租金按金

已收可退回租金按金乃根据香港

财务报告准则第9号入账且初步

按公平值计量。于初步确认时的

对公平值作出的调整被视为自出

租人的额外租赁付款。

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 lesor

Clasification and measurement of leases

Leases for which the Group is a lesor are clasified as finance

or operating leases. Whenever the terms of the lease transfer

substantialy al the risks and rewards incidental to ownership

of an underlying aset to the lese, the contract is clasified

as a finance lease. Al other leases are clasified as operating

leases.

Rental income from operating leases is recognised in profit

or los on a straight-line basis over the term of the relevant

lease. Initial direct costs incured in negotiating and aranging

an operating lease are aded to the carying amount of the

leased aset, and such costs are recognised as an expense on

a straight-line basis over the lease term except for investment

properties measured under fair value model.

Alocation of consideration to components of a contract

When a contract includes both leases and non-lease

components, the Group aplies HKFRS 15 to alocate

consideration in a contract to lease and non-lease components.

Non-lease components are separated from lease component

on the basis of their relative stand-alone seling prices.

Refundable rental deposits

Refundable rental deposits received are acounted for under

HKFRS 9 and initialy measured at fair value. Adjustments to fair

value at initial recognition are considered as aditional lease

payments from leses.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

100Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

雇员福利

退休福利成本

当雇员已提供赋予彼等享有供款

之服务时，向定额供款退休福利

计划（包括强制性公积金计划（「强

积金计划」）之付款确认为开支。

就包括香港雇佣条例下的长期服

务金（「长期服务金」）的定额福利

退休福利计划而言，提供福利之

成本乃使用预计单位信贷计法，

并于各年度报告期末进行精算估

值而厘定。在厘定本集团定额福

利责任的现值及相关当前服务

成本以及（如适用）过去服务成本

时，本集团根据计划福利公式将

福利归属至服务期。然而，倘雇

员于往后年份的服务将导致福利

水平大高于较早年份，则本集

团按直线法基准自以下日期开始

分配福利：

(a) 雇员提供的服务首次导致

计划项下福利的日期（不论

福利是否以继续服务为条

件）。

(b) 雇员继续提供的服务将不会

导致计划项下大量进一步

福利（进一步加薪除外）的日

期。

重新计量（包括精算损益、资产上

限（如适用）变动的影响及计划资

产回报（不包括利息）随即反映于

综合财务状况表内，而支出或进

账则于产生期间于其他全面收益

内确认。于其他全面收益内确认

的重新计量随即反映于保留盈利

内，并将不会重新分类到损益。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Employe benefits

Retirement benefit costs

Payments to defined contribution retirement benefit plans,

including the Mandatory Provident Fund Scheme (the “MPF

Scheme”), are recognised as an expense when employes have

rendered service entitling them to the contributions.

For defined benefit retirement benefit plans including the Long

Service Payment (“LSP”) under the Hong Kong Employment

Ordinance, the cost of providing benefits is determined using

the projected unit credit method, with actuarial valuations

being caried out at the end of each anual reporting period.

In determining the present value of the Group’s defined benefit

obligations and the related curent service cost and, where

aplicable, past service cost, the Group atributes benefit to

periods of service under the plan’s benefit formula. However,

if an employe’s service in later years wil lead to a materialy

higher level of benefit than earlier years, the Group atributes

the benefit on a straight-line basis from:

(a) the date when service by the employe first leads to

benefits under the plan (whether or not the benefits are

conditional on further service) until.

(b) the date when further service by the employe wil lead

to no material amount of further benefits under the plan,

other than from further salary increases.

Remeasurement, comprising actuarial gains and loses, the

efect of the changes to the aset ceiling (if aplicable) and

the return on plan asets (excluding interest), is reflected

imediately in the consolidated statement of financial position

with a charge or credit recognised in other comprehensive

income in the period in which they ocur. Remeasurement

recognised in other comprehensive income is reflected

imediately in retained earnings and wil not be reclasified to

profit or los.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

101天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

雇员福利（续）

退休福利成本（续）

过去服务成本在计划修订或缩减

期间内于损益确认，而结算产生

的收益或损失于结算发生时确

认。在确定过去服务成本或结算

产生的收益或损失时，实体应使

用计划资产的当前公平值和当前

的精算假设重新计量设定受益负

债或资产的净额，以反映计划下

提供的福利以及计划修订、缩减

或结算前后的计划资产，而不考

虑资产上限的影响（即以计划退款

或未来计划供款扣减的形式获得

的任何经济利益的现值）。

净利息使用期初折现率与设定受

益负债或资产净额计算。但是，

如果本集团在计划修订、缩减或

结算之前重新计量设定受益负债

或资产净额，则本集团将使用计

划下提供的福利以及计划修订、

缩减或结算后的计划资产以及用

于重新计量该等设定受益负债或

资产净额的折现率确定计划修

订、缩减或结算后年度报告期剩

余期限内的净利息，并考虑由于

供款或支付福利导致的设定受益

负债或资产净额于期内的任何变

动。

设定受益成本的分类如下：

（包括现时服务成

本、过去服务成本以及缩减

和结算的收益及亏损）；

；及

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Employe benefits (Continued)

Retirement benefit costs (Continued)

Past service cost is recognised in profit or los in the period

of a plan amendment or curtailment and a gain or los on

setlement is recognised when setlement ocurs. When

determining past service cost, or a gain or los on setlement,

an entity shal remeasure the net defined benefit liability or

aset using the curent fair value of plan asets and curent

actuarial asumptions, reflecting the benefits ofered under the

plan and the plan asets before and after the plan amendment,

curtailment or setlement, without considering the efect of

aset ceiling (i.e. the present value of any economic benefits

available in the form of refunds from the plan or reductions in

future contributions to the plan).

Net interest is calculated by aplying the discount rate at the

begining of the period to the net defined benefit liability

or aset. However, if the Group remeasures the net defined

benefit liability or aset before plan amendment, curtailment

or setlement, the Group determines net interest for the

remainder of the anual reporting period after the plan

amendment, curtailment or setlement using the benefits

ofered under the plan and the plan asets after the plan

amendment, curtailment or setlement and the discount rate

used to remeasure such net defined benefit liability or aset,

taking into acount any changes in the net defined benefit

liability or aset during the period resulting from contributions

or benefit payments.

Defined benefit costs are categorised as folows:

, past service

cost, as wel as gains and loses on curtailments and

setlements);

; and

• remeasurement.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

102Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

雇员福利（续）

退休福利成本（续）

在综合财务状况表内确认的退休

福利责任代表本集团定额福利计

划的实际亏损或盈余。由此计算

产生之任何盈余限于以计划退款

或未来计划供款扣减的形式获得

的任何经济利益的现值。

雇员或第三方作出酌情供款，可

于缴付该等计划的供款后减少服

务成本。

当计划的正式条款订明雇员或第

三方将作出供款时，会计处理视

乎供款是否与服务有关，详情如

下：

（例如供

款须减少计划资产亏损或精

算亏损产生的亏绌），则于

重新计量定额福利负债或资

产净额时反映。

，则减少

服务成本。就视乎服务年期

而定的供款金额而言，本集

团透过使用香港会计准则第

19号第70段就总福利规定

的归属方法将供款归属于服

务期间，从而减少服务成

本。就与服务年期无关的供

款金额而言，本集团根据香

港会计准则第19号第70段

将供款归属于职工的服务期

减少服务成本。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Employe benefits (Continued)

Retirement benefit costs (Continued)

The retirement benefit obligation recognised in the

consolidated statement of financial position represents the

actual deficit or surplus in the Group’s defined benefit plans.

Any surplus resulting from this calculation is limited to the

present value of any economic benefits available in the form of

refunds from the plans or reductions in future contributions to

the plans.

Discretionary contributions made by employes or third parties

reduce service cost upon payment of these contributions to

the plan.

When the formal terms of the plans specify that there wil be

contributions from employes or third parties, the acounting

depends on whether the contributions are linked to service, as

folows:

• If the contributions are not linked to services (for example

contributions are required to reduce a deficit arising

from loses on plan asets or from actuarial loses), they

are reflected in the remeasurement of the net defined

benefit liability or asets.

, they reduce service

costs. For the amount of contribution that is dependent

on the number of years of service, the Group reduces

service cost by atributing the contributions to periods of

service using the atribution method required by HKAS 19

paragraph 70 for the gros benefits. For the amount of

contribution that is independent of the number of years

of service, the Group reduces service cost by atributing

contributions to the employes’ periods of service in

acordance with HKAS 19 paragraph 70.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

103天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

雇员福利（续）

退休福利成本（续）

就长期服务金责任而言，本集团

根据香港会计准则第19.93(a)条

将预期抵销之雇主强积金供款列

作视为雇员对长期服务金责任之

供款，并按净额基准入账。长期

服务金责任之估计金额乃于扣除

由本集团强积金供款所产生并已

归属雇员之累计福利所产生的负

值服务成本后厘定，而该等金额

被视为相关雇员之供款。

短期及其他长期职工福利

短期职工福利乃按雇员提供服务

时估计应支付福利之未折现金额

予以确认。所有短期职工福利均

确认为开支，除非另有香港财务

报告准则规定或允许将福利计入

资产成本。

对职工产生之福利（如工资及薪

金、年假及病假）于扣减任何已支

付的金额后确认负债。

就其他长期职工福利确认之负债

按本集团预期就雇员截至报告日

期为止所提供服务而产生之估计

未来现金流出之现值计量。任何

因服务成本、利息及重新计量所

引致的负债账面价值变动均于损

益中确认，除非另有香港财务报

告准则规定或允许将有关变动计

入资产成本。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Employe benefits (Continued)

Retirement benefit costs (Continued)

For LSP obligation, the Group acounts for the employer MPF

contributions expected to be ofset as a demed employe

contribution towards the LSP obligation in terms of HKAS

19.93(a) and it is measure on a net basis. The estimated

amount of LSP obligation is determined after deducting the

negative service cost arising from the acrued benefits derived

from the Group’s MPF contributions that have ben vested

with employes, which are demed to be contributions from

the relevant employes.

Short-term and other long-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 requires or permits the inclusion of the benefit

in the cost of an aset.

A liability is recognised for benefits acruing to employes

(such as wages and salaries, anual leave and sick leave) after

deducting any amount already paid.

Liabilities recognised in respect of other long-term employe

benefits are measured at the present value of the estimated

future cash outflows expected to be made by the Group in

respect of services provided by employes up to the reporting

date. Any changes in the liabilities’ carying amounts resulting

from service cost, interest and remeasurements are recognised

in profit or los except to the extent that another HKFRS

requires or permits their inclusion in the cost of an aset.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

104Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

税项

所得税开支乃为现行与递延所得

税开支之总额。

现行应缴税项根据本年度之应课

税溢利计算。应课税溢利有别于

除税前溢利，原因是其并无计入

其他年度之应课税或可扣减收支

项目，亦无计入毋须课税及不获

扣减之项目所致。本集团之即期

税项负债乃以报告期末前已实施

或大致上已实施之税率计算。

递延税项乃按综合财务报表内资

产及负债账面值与计算应课税溢

利所用相应税基间之暂时差异确

认。递延税项负债一般按所有应

课税之临时性差异予以确认，而

递延税项资产一般按可能会出现

可用以抵销该等可扣减之临时性

差异之应课税溢利而予以确认。

倘若临时性差异乃基于一项不影

响应课税溢利或会计溢利之交易

中初步确认（业务合并之情况除

外）之资产及负债而引致，且交易

时并不产生等额的应课税暂时性

差异及可扣减之暂时性差异，则

有关递延税项资产及负债不予确

认。此外，若临时性差异源自商

誉之首次确认，则不确认递延税

项负债。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

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 or los before tax

because of income or expense that are taxable or deductible in

other years and items that are never taxable or deductible. The

Group’s liability for curent tax is calculated using tax rates that

have ben enacted or substantively enacted by the end of the

reporting period.

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

diferences. In adition, defered tax liabilities are not

recognised if the temporary diference arises from the initial

recognition of godwil.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

105天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

税项（续）

递延税项负债乃按与附属公司之

投资有关之应课税临时性差异予

以确认，惟本集团有能力控制临

时性差异之拨回及该临时性差异

于可见将来不会拨回之情况除

外。与该等投资及权益相关之可

扣减临时性差异产生之递延税项

资产，仅在可能产生足够应课税

溢利以动用临时性差异利益并预

期可于可预见将来拨回时确认。

递延税项资产的账面金额于各报

告期末进行审阅，并在不再可能

有足够应税利润可供全部或部分

资产收回的情况下予以减少。

递延税项资产及负债按预计于偿

还负债或变现资产之期间内适用

之税率，并依据报告期末已实施

或大致上已实施之税率（及税法）

计量。

递延税项负债及资产之计量反映

本集团预期于报告期末收回或结

算其资产及负债账面值之方式之

税务结果。

就本集团确认使用权资产及相关

租赁负债的租赁交易计量递延税

项而言，本集团首先厘定税项扣

减额是否来自使用权资产或租赁

负债。

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 liabilities are recognised for taxable temporary

diferences asociated with investments in subsidiaries

except where the Group is able to control the reversal of the

temporary diference and it is probable that the temporary

diference wil not reverse in the foreseable future. Defered

tax asets arising from deductible temporary diferences

asociated with such investments and interests are only

recognised to the extent that it is probable that there wil be

suficient taxable profits against which to utilise the benefits of

the temporary diferences and they are expected to reverse in

the foreseable future.

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 rate (and tax laws)

that have ben enacted or substantively enacted by the end of

the reporting period.

The measurement of defered tax liabilities and asets 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.

For the purposes of measuring defered tax for leasing

transactions in which the Group recognises the right-of-

use asets and the related lease liabilities, the Group first

determines whether the tax deductions are atributable to the

right-of-use asets or the lease liabilities.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

106Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

税项（续）

就税项扣减归属于租赁负债之租

赁交易而言，本集团就租赁负债

及相关资产单独应用香港会计准

则第12号规定。本集团会确认与

租赁负债有关的递延税项资产（倘

很可能有可动用以抵销可扣减暂

时性差额之应课税溢利），并就所

有应课税暂时性差额确认递延税

项负债。

当有可合法执行权利许可将即期

税项资产与即期税项负债抵销，

并涉及与同一税务机关对同一应

课税实体征收之所得税有关时，

则递延税项资产及负债可互相对

销。

即期及递延税项于损益账内确

认，但如即期及递延税项与其他

全面收入内确认或直接于权益内

确认之项目有关，在这情况下即

期及递延税项分别在其他全面收

入或直接于权益内确认。倘即期

税项或递延税项于初次以会计方

法处理业务合并时产生，税务影

响计入以会计方法处理之业务合

并中。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Taxation (Continued)

For leasing transactions in which the tax deductions are

atributable to the lease liabilities, the Group aplies HKAS 12

requirements to the lease liabilities, and the related asets

separately. The Group recognises a defered tax aset related

to lease liabilities to the extent that it is probable that taxable

profit wil be available against which the deductible temporary

diference can be utilised and a defered tax liability for al

taxable temporary diferences.

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,

except when they relate to items that are recognised in other

comprehensive income or directly in equity, in which case,

the curent and defered tax are also recognised in other

comprehensive income or directly in equity respectively. Where

curent tax or defered tax arises from the initial acounting

for a busines combination, the tax efect is included in the

acounting for the busines combination.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

107天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

物业、厂房及设备

物业、厂房及设备为就生产用途

或供应货品或服务或行政目的而

持作的有形资产。物业、厂房及

设备乃按成本减其后累计折旧及

其后累计减值亏损（如有）于综合

财务状况表入账。

折旧乃以直线法按资产之估计可

使用年期撇销其成本减其剩余价

值后确认。估计可使用年期、剩

余价值及折旧法于每个报告期末

检讨，而任何估计变动之影响按

往后入账。

物业、厂房及设备项目于出售时

或预计不会再继续使用该资产而

得到任何未来经济利益时取消确

认。出售或废弃物业、厂房及设

备项目产生之任何收益或亏损按

销售所得款项与资产账面值间之

差额厘定，并于损益内确认。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Property, plant and equipment

Property, plant and equipment are tangible asets that are

held for use in the production or suply of gods or services,

or for administrative purposes. Property, plant and equipment

are stated in the consolidated statement of financial position

at cost les subsequent acumulated depreciation and

subsequent acumulated impairment loses, if any.

Depreciation is recognised so as to write-of the cost of asets

les their residual values over their estimated useful lives,

using the straight-line method. The estimated useful lives,

residual values and depreciation method are reviewed at the

end of each 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

108Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

物业、厂房及设备以及使用权资

产之减值

于报告期末，本集团将审阅物

业、厂房及设备以及使用权资产

账面值，以厘定该等资产是否出

现任何减值亏损迹象。若存在任

何该等迹象，本集团会估计相关

资产之可收回金额，以厘定减值

亏损（若有）程度。

物业、厂房及设备以及使用权资

产的可收回金额乃个别估计。倘

不能个别估计可收回金额，本集

团会估计该项资产所属现金产生

单位之可收回金额。

在就减值测试现金产生单位时，

于可设定合理一致的分配基准

时，公司资产会分配至相关现金

产生单位，否则有关资产会分配

至可设定合理一致分配基准的现

金产生单位最小组别。就公司资

产所属现金产生单位或现金产生

单位组别厘定可收回金额，并与

相关现金产生单位或现金产生单

位组别的账面值进行比较。

可收回金额为公平值减出售成本

及使用价值之较高者。于评估使

用价值时，估计未来现金流量乃

以税前贴现率贴现至其现值，该

贴现率反映当前市场所评估之货

币时间值及资产特定风险（或现金

产生单位）（未来现金流量估计尚

未就此作出调整）。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Impairment on property, plant and equipment and right-of-use

asets

At the end of the reporting period, the Group reviews the

carying amounts of its property, plant and equipment

and right-of-use asets to determine whether there is any

indication that these asets have sufered an impairment los.

If any such indication exists, the recoverable amount of the

relevant aset is estimated in order to determine the extent of

the impairment los, if any.

The recoverable amount of property, plant and equipment

and right-of-use asets are estimated individualy. When it is

not posible to estimate the recoverable amount individualy,

the Group estimates the recoverable amount of the cash-

generating unit to which the aset belongs.

In testing a cash-generating unit for impairment, corporate

asets are alocated to the relevant cash-generating unit

when a reasonable and consistent basis of alocation can be

established, or otherwise they are alocated to the smalest

group of cash generating units for which a reasonable and

consistent alocation basis can be established. The recoverable

amount is determined for the cash-generating unit or group

of cash-generating units to which the corporate aset belongs,

and is compared with the carying amount of the relevant

cash-generating unit or group of cash-generating units.

Recoverable amount is the higher of fair value les costs

of disposal and value in use. In asesing value in use, the

estimated future cash flows are discounted to their present

value using a pre-tax discount rate that reflects curent market

asesments of the time value of money and the risks specific

to the aset (or a cash-generating unit) for which the estimates

of future cash flows have not ben adjusted.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

109天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

物业、厂房及设备以及使用权资

产之减值（续）

倘资产（或现金产生单位）之可收

回金额估计低于其账面值，则该

资产（或现金产生单位）之账面值

将调低至其可收回数额。就未能

按合理及一贯之分配基准分配至

现金产生单位的公司资产或部分

公司资产而言，本集团会比较一

个组别的现金产生单位账面值（包

括已分配至该组现金产生单位的

公司资产或部分公司资产的账面

值）与该组现金产生单位的可收回

金额。分配减值亏损时，减值亏

损根据单位或现金产生单位组别

内各资产之账面值按比例分配至

资产。资产的账面值不会减至其

公平值减出售成本（如可计量）、

其使用价值（如可厘定）与零之最

高者。以其他方式分配至资产的

减值亏损的金额按比例分配至该

单位或现金产生单位组别的其他

资产。减值亏损即时于损益确

认。

随后于拨回减值亏损时，该资产

（或现金产生单位或现金产生单位

组别）之账面值将调高至其可收回

金额之经修订估计值，惟不可高

于该资产（或现金产生单位或现金

产生单位组别）于过往年度被厘定

为未确认减值亏损前之账面值。

减值亏损之拨回会即时于损益确

认。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Impairment on property, plant and equipment and right-of-use

asets (Continued)

If the recoverable amount of an aset (or a cash-generating

unit) is estimated to be les than its carying amount, the

carying amount of the aset (or a cash-generating unit) is

reduced to its recoverable amount. For corporate asets or

portion of corporate asets which canot be alocated on a

reasonable and consistent basis to a cash-generating unit,

the Group compares the carying amount of a group of cash-

generating units, including the carying amounts of the

corporate asets or portion of corporate asets alocated to

that group of cash-generating units, with the recoverable

amount of the group of cash-generating units. In alocating

the impairment los, the impairment los is alocated to asets

on a pro-rata basis based on the carying amount of each

asets in the unit or the group of cash-generating units. The

carying amount of an aset is not reduced below the highest

of its fair value les costs of disposal (if measurable), its value in

use (if determinable) and zero. The amount of the impairment

los that would otherwise have ben alocated to the aset is

alocated pro-rata to the other asets of the unit or the group

of cash-generating units. An impairment los is recognised

imediately in profit or los.

Where an impairment los subsequently reverses, the carying

amount of the aset (or cash-generating unit or a group of

cash-generating units) is increased to the revised estimate

of its recoverable amount, but so that the increased carying

amount does not exced the carying amount that would have

ben determined had no impairment los ben recognised

for the aset (or a cash-generating unit or a group of cash-

generating units) in prior years. A reversal of an impairment

los is recognised imediately in profit or los.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

110Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

现金及现金等价物

现金及现金等价物于综合财务状

况表呈列，包括：

(a) 现金，其包括手头现金，不

包括受监管限制而导致有关

结余不再符合现金定义的银

行结余；及

(b) 现金等价物，其包括短期

（通常原到期日为三个月或

更短）、可随时转换为已知

数额现金且价值变动风险不

大的高流动性投资。现金等

价物持作满足短期现金承

担，而非用于投资或其他目

的。

就综合现金流量表而言，现金及

现金等价物包括上文定义的现金

及现金等价物（未计须按要求偿还

且属于本集团现金管理一部分的

未偿还银行透支）。该等透支于综

合财务状况表呈列为短期借款。

借贷成本

所有借贷成本会在其产生期间之

损益内确认。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Cash and cash equivalents

Cash and cash equivalents presented on the consolidated

statement of financial position include:

(a) cash, which comprises of cash on hand, excluding bank

balances that are subject to regulatory restrictions that

result in such balances no longer meting the definition

of cash; and

(b) cash equivalents, which comprises of short-term

(generaly with original maturity of thre months or les),

highly liquid investments that are readily convertible to

a known amount of cash and which are subject to an

insignificant risk of changes in value. Cash equivalents

are held for the purpose of meting short-term cash

comitments rather than for investment or other

purposes.

For the purposes of the consolidated statement of cash flows,

cash and cash equivalents consist of cash and cash equivalents

as defined above, net of outstanding bank overdrafts which are

repayable on demand and form an integral part of the Group’s

cash management. Such overdrafts are presented as short-

term borowings in the consolidated statement of financial

position.

Borowing costs

Al borowing costs are recognised in profit or los in the

period in which they are incured.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

111天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

拨备

倘本集团因过往事件而承担现有

责任（法定或推定），且本集团有

可能须解决该责任及能就责任金

额作出可靠估计时，则确认拨

备。

确认为拨备之金额乃于报告期间

结束时对解决当前责任所需代价

的最佳估计，并计及有关责任所

涉及的风险及不确定因素。当拨

备使用估计用于解决当前责任的

现金流量计算，则其账面值为该

等现金流量的现值（倘资金时间值

影响属重大）。

根据相关客户合约，提供模板工

程服务的保修义务的预期成本准

备金于服务完成日期按董事会对

结清本集团义务所需支出的最佳

估计确认。

亏损合约下产生的现有责任作为

拨备确认及计量。倘本集团拥有

一项合约，而履行该合约项下义

务之不可避免成本超过预期可从

该合约获得之经济利益，则视为

存在亏损合约。合约下的不可避

免成本反映退出合约的最低净成

本，即履行合约的净成本与因未

能履行合约而产生的任何赔偿或

罚款两者中的较低者。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Provisions

Provisions are recognised when the Group has a present

obligation (legal or constructive) as a result of a past event,

it is probable that the Group wil be required to setle that

obligation, and a reliable estimate can be made of the amount

of the obligation.

The amount recognised as a provision is the best estimate

of the consideration required to setle the present obligation

at the end of the reporting period, taking into acount the

risks and uncertainties surounding the obligation. When a

provision is measured using the cash flows estimated to setle

the present obligation, its carying amount is the present

value of those cash flows (where the efect of the time value of

money is material).

Provisions for the expected cost of waranty obligations

under the relevant contracts with customers for provision

of formwork works services are recognised at the date of

completion of the service, at the Directors’ best estimate of the

expenditure required to setle the Group’s obligation.

Present obligations arising under onerous contracts are

recognised and measured as provisions. An onerous contract

is considered to exist where the Group has a contract under

which the unavoidable costs of meting the obligations under

the contract exced the economic benefits expected to be

received from the contract. The unavoidable costs under a

contract reflect the least net cost of exiting from the contract,

which is the lower of the net cost of fulfiling it and any

compensation or penalties arising from failure to fulfil it.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

112Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

拨备（续）

当评估合约是否亏损时，本集团

包括与合约直接有关的成本，包

括直接与履行合约有关的增量成

本（指明如直接劳工及材料）及其

他成本分配（如用于履行合约的物

业、厂房及设备项目的折旧费用

分配）。

政府补助

在合理地保证本集团会遵守政府

补助的附带条件以及将会得到补

助后，政府补助方会予以确认。

政府补助有系统地于本集团将该

补助拟补偿的相关成本确认为开

支的期间在损益中确认。具体而

言，以要求本集团购买、建造或

收购非流动资产为主要条件的政

府补助乃于综合财务状况表确认

为递延收入，并于相关资产的可

使用年期内基于系统合理基准转

拨至损益中。

用以补偿已招致开支或亏损或给

予本集团即时财政支援而与未来

成本概无关系的应收与收入有关

的政府补助，在可收取的期间于

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)

Provisions (Continued)

When asesing whether a contract is onerous or los-making,

the Group includes costs that relate directly to the contract,

consisting of both the incremental costs (to specify, e.g. direct

labour and materials) and an alocation of other costs (e.g. an

alocation of the depreciation charge for an item of property,

plant and equipment used in fulfiling that contract) that relate

directly to fulfiling contracts.

Government grants

Government grants are not recognised until there is

reasonable asurance that the Group wil comply with the

conditions ataching to them and that the grants wil be

received.

Government grants are recognised in profit or los on

a systematic basis over the periods in which the Group

recognises as expenses the related costs for which the grants

are intended to compensate. Specificaly, government grants

whose primary condition is that the Group should purchase,

construct or otherwise acquire non-curent asets are

recognised as defered income in the consolidated statement

of financial position and transfered to profit or los on a

systematic and rational basis over the useful lives of the related

asets.

Government grants related to income that are receivable as

compensation for expenses or loses already incured or for

the purpose of giving imediate financial suport to the Group

with no future related costs are recognised in profit or los in

the period in which they become receivable.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

113天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

外币

编制各个别集团实体之财务报表

时，以该实体之功能货币以外之

货币（外币）进行之该等交易乃按

交易日现行之汇率确认。于报告

期末，以外币计值之货币项目以

该日现行汇率重新换算。以公平

值计量的非货币项目若以外币计

值，则会按公平值厘定日的汇率

重新换算。按历史成本以外币计

量的非货币项目不会重新换算。

因货币项目结算及货币项目重新

换算产生之汇兑差额于产生期内

于损益内确认。

就呈列综合财务报表而言，本集

团之业务资产及负债按各报告期

末的现行汇率换算为本集团的呈

列货币（即港元）。除该期间的汇

率有显著波动，则使用交易当日

的汇率外，收入及开支项目按该

期间的平均汇率换算。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Foreign curencies

In preparing the financial statements of each individual group

entity, transactions in curencies other than the functional

curency of that entity (foreign curencies) are recognised

at the rates of exchanges prevailing on the dates of the

transactions. At the end of the reporting period, monetary

items denominated in foreign curencies are retranslated at

the rates prevailing at that date. Non-monetary items caried

at fair value that are denominated in foreign curencies are

retranslated at the rates prevailing on the date when the fair

value was determined. Non-monetary items that are measured

in terms of historical cost in a foreign curency are not

retranslated.

Exchange diferences arising on the setlement of monetary

items, and on the retranslation of monetary items, are

recognised in profit or los in the period in which they arise.

For the purposes of presenting the consolidated financial

statements, the asets and liabilities of the Group’s operations

are translated into the presentation curency of the Group

(i.e. HK$) using exchange rates prevailing at the end of each

reporting period. Income and expenses items are translated

at the average exchange rates for the period, unles exchange

rates fluctuate significantly during that period, in which case

the exchange rates at the date of transactions are used.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

114Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具

当集团实体成为工具合约条文之

订约方时，金融资产及金融负债

会予以确认。所有透过常规方式

购买或销售的金融资产均以交易

日为基准确认或终止确认。以常

规方式购买或销售乃要求于市场

法规或惯例所设立的时间框架内

交付资产的购买或销售金融资产

事宜。

金融资产及金融负债首先以公平

值计量，惟首次根据香港财务报

告准则第15号来自客户合约之收

入计量之来自客户合约之贸易应

收账款除外。首次确认时，收购

或发行金融资产及金融负债（透过

损益按公平值计算（「透过损益按

公平值计算」）之金融资产或金融

负债除外）产生之直接交易成本将

视乎情况加入或扣除自金融资产

或金融负债之公平值（如适用）。

收购透过损益按公平值计算之金

融资产或金融负债产生之直接交

易成本即时于损益确认。

实际利率法乃为于有关期间计算

金融资产或金融负债摊销成本及

分配利息收入及利息开支之方

法。实际利率指将金融资产或金

融负债于预计年期或（倘适用）较

短期间内的估计未来现金收入及

付款（包括构成实际利率之整体之

一部分之所有已付或已收费用、

交易成本及其他溢价或折让）准确

贴现至首次确认时账面净值之利

率。

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 or financial liabilities at fair value through profit or los

(“FVTPL”) are aded to or deducted from the fair value 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.

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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

115天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产

金融资产的分类及后续计量

符合下列条件的金融资产其后按

摊销成本计量：

• 金融资产以业务模式持

有，其目的为收取合约现金

流量；及

• 合约条款在指定日期产生现

金流量，而该现金流量仅为

未偿还本金额的本金及利息

支付。

符合以下条件的金融资产随后按

公平值计入其他全面收入（「按公

平值计入其他全面收入」）计量：

• 于藉收取合约现金流量及出

售金融资产达到目标的业务

模式内持有的金融资产；及

• 该金融资产的合约条款使于

特定日期产生符合仅为支付

未偿还本金额的本金及利息

的现金流量。

所有其他金融资产其后按公平值

计入损益计量，惟于首次确认金

融资产，本集团可以不可撤销地

选择于其他全面收入呈列股权投

资公平值之其后变动，倘该等股

权投资并非持作买卖，亦非收购

方于香港财务报告准则第3号业

务合并所应用之业务合并中确认

之或然代价。

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

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.

Financial asets that met the folowing conditions are

subsequently measured at fair value through other

comprehensive income (“FVTOCI”):

• the financial aset is held within a busines model whose

objective is achieved by both colecting contractual cash

flows and seling the financial asets; 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

FVTPL, except that at initial recognition of a financial aset the

Group may irevocably elect to present subsequent changes

in fair value of an equity investment in other comprehensive

income if that equity investment is neither held for trading

nor contingent consideration recognised by an acquirer

in a busines combination to which HKFRS 3 Busines

Combinations aplies.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

116Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

金融资产的分类及后续计量（续）

倘符合下列条件，则金融资产为

持作买卖：

• 以于短期内出售为其收购之

主要目的；或

，其为本集团

集合管理之已识别金融工具

组合的一部分，并具有短期

套利的近期实际模式；或

• 其为非指定并有效作为对冲

工具的衍生工具。

此外，倘可消除或大幅减少会计

错配，本集团可不可撤回地指定

须按摊销成本或按公平值计入其

他全面收益计量的金融资产按公

平值计入损益。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of financial asets

(Continued)

A financial aset is held for trading if:

• it has ben acquired principaly for the purpose of seling

in the near term; or

• on initial recognition it is a part of a portfolio of identified

financial instruments that the Group manages together

and has a recent actual patern of short-term profit-

taking; or

• it is a derivative that is not designated and efective as a

hedging instrument.

In adition, the Group may irevocably designate a financial

aset that are required to be measured at the amortised cost

or FVTOCI as measured at FVTPL if doing so eliminates or

significantly reduces an acounting mismatch.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

117天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

金融资产的分类及后续计量（续）

(i) 摊销成本及利息收入

利息收入就其后按摊销成本

计量之金融资产采用实际利

率法确认。利息收入透过将

实际利率用于金融资产总账

面值来计算，惟其后已变

为信贷减值的金融资产除

外。就其后已变为信贷减值

的金融资产（见下文）而言，

利息收入透过将实际利率用

于自下个报告期起计的金融

资产摊销成本来确认。倘信

贷减值金融工具的信贷风险

改善，以致金融资产不再出

现信贷减值，则利息收入在

厘定资产不再出现信贷减值

后，透过将实际利率用于自

报告期开始起计的金融资产

总账面值来确认。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Financial instruments (Continued)

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. For financial

asets that have subsequently become credit-impaired

(se below), 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

118Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号须

进行减值评估之金融资产减值

本集团就根据香港财务报告准则

第9号须予减值之金融资产（包括

贸易应收账款及其他应收账款、

合约资产及银行结余及现金）其按

预期信贷亏损（「预期信贷亏损」）

模式进行减值评估。预期信贷亏

损金额于各报告日期更新以反映

自初始确认以来信贷风险的变

动。

全期预期信贷亏损指于相关工具

预期年期内所有可能违约事件将

引致的预期信贷亏损。相反，12

个月预期信贷亏损（「12个月预期

信贷亏损」）为全期预期信贷亏损

的部份，指预期在报告日期后12

个月内违约事件可能引致的信贷

亏损。评估乃根据本集团的过往

信贷亏损经验作出，并就债务

人、整体经济状况及对于报告日

期当前状况与未来状况预测之评

估的特定因素作出调整。

本集团应用简化法及一直就贸易

应收账款及合约资产确认全期预

期信贷亏损。

对于所有其他工具，本集团计量

的亏损拨备相等于12个月预期信

贷亏损，惟倘自初始确认以来信

贷风险显著上升，则本集团确认

全期预期信贷亏损。评估全期预

期信贷亏损是否应确认乃基于自

初始确认以来发生违约的可能性

或风险显著上升。

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

The Group performs impairment asesment under expected

credit los (“ECL”) model on financial asets (including trade

and other receivables, contract asets and bank balances

and cash) 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.

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. Asesments 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 aplies the simplified aproach and always

recognises lifetime ECL for trade receivables and contract

asets.

For al other instruments, the Group measures the los

alowance equal to 12m ECL, unles 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

119天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号须

进行减值评估之金融资产减值

（续）

(i) 信贷风险显著上升

于评估信贷风险是否自首次

确认起显著上升时，本集团

将金融工具于报告日期发生

的违约风险与金融工具于首

次确认日期发生的违约风险

进行比较。作出此项评估

时，本集团考虑合理而有理

据的定量及定性资料，包括

过往经验及毋须花费过度成

本或精力而可获得的前瞻性

资料。

具体而言，评估信贷风险是

否显著上升时将考虑以下资

料：

（如适

用）或内部信贷评级实

际或预期严重转差；

• 信贷风险的外部市场

指标严重转差，例如

债务人的信贷息差、

信贷违约掉期价格大

幅增加；

、财务或经济状

况的现存或预计不利

变动预期会导致债务

人履行其债务责任的

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 (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;

• significant deterioration in external market

indicators of credit risk, e.g. a significant increase in

the credit spread, the credit default swap prices for

the debtor;

financial or economic conditions that are expected

to cause a significant decrease in the debtor’s ability

to met its debt obligations;

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

120Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号须

进行减值评估之金融资产减值

（续）

(i) 信贷风险显著上升（续）

• 债务人的经营业绩实

际或预期严重转差；

、经济

或技术环境实际或预

期出现重大不利变动

而导致债务人履行其

债务责任的能力大幅

下降。

本集团定期监察确定信贷风

险是否显著上升的标准有

效性，并在适当时作出修

改，以确保标准能在款项逾

期前确定信贷风险是否显著

上升。

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 (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.

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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

121天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号须

进行减值评估之金融资产减值

（续）

(i) 违约定义

本集团已根据合理及

可支持的资料（包括

本集团的信贷风险控

制常规及逾期超过90

日的金融资产的付款

记录）推翻逾期90日

即属违约之推定。然

而，倘内部或外部资

料显示，在并无计及

本集团持有之任何信

贷提升措施前，本集

团不大可能悉数收到

未偿还之合约金额，

则本集团亦可认为金

融资产违约。

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 (Continued)

(i) Definition of default

The Group has rebuted the 90 days past due

presumption of default based on reasonable and

suportable information, including the Group’s credit

risk control practices and the payment history of financial

asets overdue more than 90 days. However, the Group

may also consider a financial aset to be in default

when internal or external information indicates that the

Group is unlikely to receive the outstanding contractual

amounts in ful before taking into acount any credit

enhancements held by the Group.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

122Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号须

进行减值评估之金融资产减值

（续）

(i) 信贷减值的金融资产

当发生一项或多项对金融资

产估计未来现金流量造成不

利影响的事件时，该金融资

产为信贷减值。金融资产信

贷减值证据包括有关以下事

件的可观察数据：

(a) 发行人或借款人出现

严重财政困难；

(b) 违反合约，例如违约

或逾期事件；

与借款人财务困难相

关的经济或合约原

因，向借款人授予贷

款人原本不会考虑的

宽减；

(d) 借款人很有可能破产

或进行其他财务重

组；或

(e) 由于财政困难，导致

该金融资产的活跃市

场消失。

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 (Continued)

(i) Credit-impaired financial asets

A financial aset is credit-impaired when one or more

events 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;

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;

(d) it is becoming probable that the borower wil enter

bankruptcy or other financial reorganisation; or

(e) the disapearance of an active market for that

financial aset because of financial dificulties.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

123天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号须

进行减值评估之金融资产减值

（续）

(iv) 撇销政策

当有资料显示对手方处于严

重财困及并无实际复原迹象

（如对手方已被清盘或已陷

入破产程序）时，本集团会

撇销金融资产。经考虑法律

意见后（如合适），已撇销的

金融资产可能仍须按本集团

收回程序强制处理。撇销构

成终止确认事项。任何其后

收回在损益中确认。

(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。预期信贷亏

损的预估乃无偏概率加权金

额，以各自发生违约的风险

为权重确定。本集团使用可

行权宜方法，运用拨备矩阵

估计贸易应收账款之预期信

贷亏损，当中考虑历史信贷

亏损经验及无需付出过多成

本或努力即可获得之前瞻性

资料。

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 (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, for example, when the counterparty has ben

placed under liquidation or has entered into bankruptcy

procedings. 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.

The Group uses a practical expedient in estimating ECL

on trade receivables using a provision matrix taking

into consideration historical credit los experience and

forward-loking information that is available without

undue cost or efort.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

124Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号须

进行减值评估之金融资产减值

（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的所有

合约现金流量与本集团预期

将收取的现金流量之间的差

额，并按初始确认时厘定的

实际利率贴现。

经计及过往逾期资料及相关

信贷资料（如前瞻性宏观经

济资料），贸易应收账款及

合约资产的全期预期信贷

亏损乃按集体基准予以考

虑。

本集团为集体评估制定组别

时，将考虑以下特点：

、规模

及行业；及

（如

有）。

归类工作经管理层定期检

讨，以确保各组别成分继续

具备类似信贷风险特性。

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 (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.

Lifetime ECL for trade receivables and contract asets are

considered on a colective basis taking into consideration

past due information and relevant credit information

such as forward-loking macroeconomic information.

For colective asesment, the Group takes into

consideration the folowing characteristics when

formulating the grouping:

;

, size and industry of debtors; and

• External credit ratings where available.

The grouping is regularly reviewed by management to

ensure the constituents of each group continue to share

similar credit risk characteristics.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

125天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号须

进行减值评估之金融资产减值

（续）

(v) 预期信贷亏损之计量及确认

（续）

利息收入乃按金融资产的总

账面值计算，除非该金融资

产出现信贷减值，在此情况

下，利息收入按金融资产的

摊销成本计算。

本集团透过亏损拨备账于损

益中确认所有金融工具的减

值收益或亏损。

取消确认金融资产

仅当自资产收取现金流量之合约

权利届满或其将金融资产及资产

拥有权之绝大部分的风险及回报

转移至另一实体，本集团方会取

消确认金融资产。倘本集团并未

转移亦未保留拥有权之绝大部分

风险及回报，并继续控制已转移

资产，则本集团继续确认其于该

资产之保留权益以及其或须支付

金额之相关负债。倘本集团保留

已转让金融资产拥有权之绝大部

分风险及回报，则本集团继续确

认金融资产，亦会确认已收取所

得款项的已抵押借贷。

于取消确认按摊销成本计量的金

融资产时，该资产账面值与已收

及应收对价总和之差额于损益内

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)

Financial asets (Continued)

Impairment of financial asets subject to impairment

asesment under HKFRS 9 (Continued)

(v) Measurement and recognition of ECL (Continued)

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 gains or loses

in profit or los for financial instruments through los

alowance acounts.

Derecognition of financial asets

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.

If the Group neither transfers nor retains substantialy al the

risks and rewards of ownership and continues to control the

transfered aset, the Group recognises its retained interest in

the aset and an asociated liability for amounts it may have to

pay. If the Group retains substantialy al the risks and rewards

of ownership of a transfered financial aset, the Group

continues to recognise the financial aset and also recognises

a colateralised borowing for the proceds received.

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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

126Skymision Group Holdings Limited Anual Report 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融负债及股本

分类为债务或股本

债务及股本工具乃根据合约安排

的内容以及金融负债及股本工具

的定义分类为金融负债或股本。

股本工具

股本工具指证实扣除所有负债后

实体资产之剩余权益之任何合

约。本公司发行之股本工具乃按

已收所得款项（经扣除直接发行成

本）予以确认。

购回本公司本身股本工具直接于

股本确认及扣除。概无就购买、

销售、发行或注销本公司本身股

本工具于损益确认收益或亏损。

金融负债

所有金融负债后续按摊销成本使

用实际利率法予以计量。

以摊销成本计量的金融负债

金融负债包括贸易应付账款及其

他应付账款、计息借贷以及租赁

负债，后续采用实际利息法以摊

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

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 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 an entity after deducting al of its

liabilities. Equity instruments isued by the Company are

recognised at the proceds received, net of direct isue costs.

Repurchase of the Company’s own equity instruments is

recognised and deducted directly in equity. No gain or los

is recognised in profit or los on the purchase, sale, isue or

cancelation of the Company’s own equity instruments.

Financial liabilities

Al financial liabilities are subsequently measured at amortised

cost using the efective interest method.

Financial liabilities at amortised cost

Financial liabilities including trade and other payables, interest-

bearing borowings and lease liabilities are subsequently

measured at amortised cost, using the efective interest

method.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

127天任集团控股有限公司年报 2024/25

3. 编制综合财务报表的基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融负债及股本（续）

金融负债的终止确认╱修订

仅在本集团的义务已经履行、解

除或到期时，本集团才终止确认

金融负债。已终止确认金融负债

的账面值与已付及应付代价之间

的差额乃在损益中确认。

4. 关键会计判断及估计不确定因

素的主要来源

于应用本集团的会计政策（载于附注

3.2)时，董事须作出有关未能从其他来

源轻易获得的资产及负债账面值的判

断、估计及假设。估计及相关假设乃

基于过往经验及被认为有关的其他因

素。实际业绩可能有别于该等估计。

估计及相关假设乃按持续经营基准予

以检讨。倘会计估计的修订仅影响估

计获修订的期间，则会计估计的修订

于该期间予以确认，倘若修订影响现

时及未来期间，则会计估计的修订于

修订及未来期间内予以确认。

3. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

3.2 Material acounting policy information (Continued)

Financial instruments (Continued)

Financial liabilities and equity (Continued)

Derecognition/modification of financial liabilities

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.

4. CRITICAL ACOUNTING JUDGEMENTS AND KEY

SOURCES OF ESTIMATION UNCERTAINTY

In the aplication of the Group’s acounting policies, which

are described in Note 3.2, the Directors are 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 underlying 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.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

128Skymision Group Holdings Limited Anual Report 2024/25

4. 关键会计判断及估计不确定因

素的主要来源（续）

应用会计政策的关键判断

除涉及估计者（见下文）外，以下为董事

在应用本集团会计政策过程中作出的

关键判断，而该等判断对综合财务报

表中确认的金额有最重大影响。

持续经营及流动资金

诚如综合财务报表附注 3.1 所述，本集

团的财务表现及财务状况显示存在重

大不确定性，可能会对本集团持续经

营的能力构成重大疑问。持续经营假

设的评估涉及董事在某一特定时点对

事件或条件的未来结果作出判断，而

该等事件或条件本质上并不确定。有

关董事采纳的持续经营假设，请参阅

附注 3.1。

估计不确定性因素之主要来源

以下为可能具有重大风险会导致下一

财政年度内对资产及负债金额作出重

大调整之报告期末有关未来之主要假

设，以及其他估计不确定性之主要来

源。

(i) 为贸易应收账款及合约资产计提

预期信贷亏损拨备

本集团管理层通过使用多项输入

数据及假设（包括违约风险及预期

亏损率）估计贸易应收账款及合约

资产的亏损拨备。该估计涉及高

度不确定性，乃基于本集团的历

史资料、现有市况以及各报告期

末的前瞻性估计而进行。倘预期

与原有估计不同，其差异将影响

贸易应收账款及合约资产的账面

值。

4. CRITICAL ACOUNTING JUDGEMENTS AND KEY

SOURCES OF ESTIMATION UNCERTAINTY (CONTINUED)

Critical judgements in aplying acounting policies

The folowing are the critical judgements, apart from those involving

estimations (se below), that the Directors have made in the proces

of aplying the Group’s acounting policies and that have the most

significant efect on the amounts recognised in the consolidated

financial statements.

Going concern and liquidity

As explained in Note 3.1 to the consolidated financial statements, the

financial performance and financial position of the Group indicates

the existence of a material uncertainty which may cast significant

doubt on the Group’s ability to continue as a going concern. The

asesment of the going concern asumptions involves making

judgement by the Directors, at a particular point of time, about

the future outcome of events or conditions which are inherently

uncertain. Please refer to Note 3.1 in relation to the going concern

asumptions adopted by the Directors.

Key sources of estimation uncertainty

The folowing are the key asumptions concerning the future,

and other key sources of estimation uncertainty at the end of

the reporting period that may have a significant risk of causing a

material adjustment to the carying amounts of asets and liabilities

within the next financial year.

(i) Provision of ECL for trade receivables and contract asets

The management of the Group estimates the los alowance for

trade receivables and contract asets by using various inputs

and asumptions including risk of a default and expected los

rate. The estimation involves high degre of uncertainty which

is based on the Group’s historical information, existing market

conditions as wel as forward-loking estimates at the end of

each reporting period. Where the expectation is diferent from

the original estimate, such diference wil impact the carying

amount of trade receivables and contract asets.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

129天任集团控股有限公司年报 2024/25

4. 关键会计判断及估计不确定因

素的主要来源（续）

估计不确定性因素之主要来源（续）

(i) 建筑工程的收入确认

诚如综合财务报表附注3.2「收入

确认」一段所述，管理层以产出法

计量已完成建筑工程的价值，即

基于直接衡量迄今为止转让至客

户的建筑工程相对根据建筑合约

承诺将完成的剩余建筑工程的价

值确认收入，以衡量完全履行履

约责任的进度。由于建筑合约中

承建的活动性质，合约活动的订

立日期及活动完成日期通常属于

不同的会计期间，且工程范围于

施工期间可能会发生变化。管理

层对收入的估计及建筑工程的完

成状况需要做出重大判断，并对

已确认收入的金额及时间有重大

影响。本集团拥有合资格工料测

量师，以定期计量各建筑项目已

完成建筑工程的价值，并发出中

期付款申请。本集团进行的建筑

工程亦将由客户根据建筑进度定

期核证。管理层审查及修订为各

建筑合约制定的合约收入估计，

原因为合约进度乃基于中期付款

申请及客户发出的付款凭证。

4. CRITICAL ACOUNTING JUDGEMENTS AND KEY

SOURCES OF ESTIMATION UNCERTAINTY (CONTINUED)

Key sources of estimation uncertainty (Continued)

(i) Revenue recognition from construction works

As explained in the paragraph headed “Revenue recognition”

in Note 3.2 to the consolidated financial statements,

management measures the value of completed construction

work based on output method, which is to recognise

revenue on the basis of direct measurement of the value of

construction works transfered to customer to date relative to

the remaining construction works promised to be completed

under the construction contracts in order to measure the

progres towards complete satisfaction of the performance

obligation. Because of the nature of the activity undertaken in

construction contracts, the date at which the contract activity

is entered into and the date when the activity is completed

usualy fal into diferent acounting periods and the scope

of work may change during the construction period. The

management’s estimate of revenue and the completion status

of construction works requires significant judgement and has

a significant impact on the amount and timing of revenue

recognised. The Group has qualified surveyor to periodicaly

measure the value of the construction works completed

for each construction project and isue interim payment

aplications. The construction works performed by the Group

would also be certified by customers periodicaly acording

to the construction progres. The management reviews and

revises the estimation of contract revenue prepared for each

construction contract as the contract progres based on the

interim payment aplications and the payment certificate

isued by customers.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

130Skymision Group Holdings Limited Anual Report 2024/25

4. CRITICAL ACOUNTING JUDGEMENTS AND KEY

SOURCES OF ESTIMATION UNCERTAINTY (CONTINUED)

Key sources of estimation uncertainty (Continued)

(i) Defered tax asets

As at 31 March 2025, no defered tax aset has ben

recognised on the tax loses of HK$43,397,000 due to the

unpredictability of future profit streams. The realisability of

the defered tax asets mainly depends on whether suficient

future profits or taxable temporary diferences wil be available

in the future, which is a key source of estimation uncertainty

especialy the uncertainty on economic outlok. In cases where

the actual future taxable profits generated are les or more

than expected, or change in facts and circumstances which

result in revision of future taxable profits estimation, a material

reversal or further recognition of defered tax asets may arise,

which would be recognised in profit or los for the period in

which such a reversal or further recognition takes place.

(iv) Provision for long service payment

The present value of long service payment depends on

a number of factors that are determined on an actuarial

basis using a number of asumptions. Any changes in these

asumptions wil impact the carying amount of long service

payment. Detail of key asumptions and impact of posible

changes in key asumptions are disclosed in Note 27.

4. 关键会计判断及估计不确定因

素的主要来源（续）

估计不确定性因素之主要来源（续）

(i) 递延税项资产

于二零二五年三月三十一日，由

于无法预测未来溢利来源，故并

无就税务亏损43,397,000港元

确认递延税项资产。递延税项资

产的可实现性主要取决于未来是

否有足够的利润或应课税的暂时

性差额，其为估计不确定性的主

要来源，特别是对经济前景的不

确定性。如实际产生的未来应课

税溢利少于或多于预期，或因事

实及情况的变化导致未来应课税

溢利估算发生变动，则可能会出

现重大递延税项资产的转回或进

一步确认，并将在该转回或进一

步确认发生的期间内在损益中确

认。

(iv) 长期服务金之拨备

长期服务金的现值取决于若干因

素，该等因素根据精算基础使用

若干假设以确定。任何该等假设

的变动将影响长期服务金的账面

值。主要假设的详情及可能变动

对主要假设的影响于附注27披

露。

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

131天任集团控股有限公司年报 2024/25

5. REVENUE

(a) Analysis of the Group’s revenue

Disagregation of revenue from contracts with customers

During the years ended 31 March 2025 and 2024, al of the

Group’s revenue was arising from provision of formwork

works services in Hong Kong. Al of the Group’s revenue from

provision of formwork works services was recognised over

time.

(b) Performance obligation for contracts with

customers

The Groups provides formwork works services to customers.

The revenue of such services is recognised over time as the

Group creates or enhances an aset that the customer controls

as the asets is created or enhanced. Revenue is recognised for

these construction services based on the value of completed

construction work 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 conditional upon the satisfaction by the customers

on the construction work completed by the Group and the

work is pending for the certification by the customers. The

contract asets are transfered to trade receivables when the

rights become unconditional, which is typicaly at the time the

Group obtains the certification of the completion progres of

construction work from the customers.

performance obligation for contracts with

customers

The transaction price alocated to the remaining performance

obligations (unsatisfied or partialy unsatisfied) (upon taken

into acount adjustments and variation orders) as at 31 March

2025 amounted to aproximately HK$368,203,000 (2024:

aproximately HK$285,000,000). Management expects that

al the remaining performance obligations wil be recognised

as revenue ranging from 1 to 3 years from the end of the year

(2024: 1 to 3 years).

5. 收入

(a) 本集团收入的分析

拆分客户合约收入

于截至二零二五年及二零二四年

三月三十一日止年度，本集团的

所有收入均来自于香港提供模板

工程服务。本集团提供模板工程

服务的所有收入随时间确认。

(b) 客户合约的履约责任

本集团为客户提供模板工程服

务。当本集团创建或改良客户控

制的资产时，该等服务的收入随

时间确认。该等建筑服务收入的

确认乃基于采用产出法计量的已

完工建筑工程的价值。

合约资产（扣除与同一合约有关的

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，原因是相关权利

须待客户对本集团所完成建筑工

程表示满意后方可作实且有关工

程须待客户认可。倘为相关权利

不受条件限制（届时本集团通常已

就建筑工程的完成进度取得客户

认可），合约资产会转移至贸易应

收账款。

任的交易价格

于二零二五年三月三十一日，分

配至余下履约责任（未履行或部分

未履行）的交易价格（经计及调整

及工程变更）约为368,203,000港

元（二零二四年：约285,000,000

港元）。管理层预期所有余下履约

责任将自年末起1至3年（二零二

四年：1至3年）内确认为收入。

247,395
61,716
40,732
N/A Note 不适用袝注
N/A Note 不适用袝注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

132Skymision Group Holdings Limited Anual Report 2024/25

6. 分部资料

董事会作为主要经营决策者（「主要经营

决策者」）确定本集团唯一的业务为提供

模板工程服务，并于整个报告期间内

作为唯一经营及可呈报分部，乃由于

本集团及主要经营决策者将业务视为

整体管理，并为资源分配及评估之目

的，向主要经营决策者报告的资讯亦

是作为整体的唯一业务准备。除本集

团整体业绩及财务状况外，未提供其

他独立的财务资讯。

本公司为一间投资控股公司，及本集

团营运的主要地点位于香港。本集团

于截至二零二五年及二零二四年三月

三十一日止年度的来自外部客户的所

有收入均来自香港，而本集团的所有

资产及负债均位于香港。因此，仅呈

列实体范围内的披露资料及主要客

户。

有关主要客户的资料

于相关年度占本集团总收入超逾10%的

客户收入如下：

附注：于报告期间，该等客户贡献少于本

集团总收入的10%。

6. SEGMENT INFORMATION

The Board of directors, being the chief operating decision maker

(“CODM”), have determined that the Group‘s only busines of

provision of formwork works services as the sole operating and

reportable segment throughout the reporting periods, as the

Group and CODM manage the busines as a whole and information

reported to the CODM, for the purpose of resource alocation and

asesment, are prepared as a whole of the sole busines. No other

discrete financial information was provided other than the Group’s

results and financial position as a whole.

The Company is an investment holding company and the principal

place of the Group’s operation is in Hong Kong. Al of the Group’s

revenue from external customers during the years ended 31 March

2025 and 2024 is derived from Hong Kong and al of the Group’s

asets and liabilities are located in Hong Kong. Acordingly, only

entity-wide disclosures and major customers are presented.

Information about major customers

Revenue from customers of the coresponding years contributing

over 10% of the total revenue of the Group are as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Customer A客户A247,354

Customer B客户B182,408

Customer C客户CN/A

Note

不适用

袝注

Customer D客户D88,592

Customer E客户E67,022

Note: The customers contributed les than 10% of the total revenue of the

Group for the reporting period.

–
–*
–*

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

133天任集团控股有限公司年报 2024/25

7. 其他收入

,000港元

7. OTHER INCOME

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Gain on early termination of lease提前终止租赁收益19

Bank interest income银行利息收入3

$1,000

60,687
2,272
36,950
99,909

1,930
53
116
2,099

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

134Skymision Group Holdings Limited Anual Report 2024/25

8. 预期信贷亏损模型下的减值亏

损拨回净额

附注：

预期信贷亏损模型项下的减值亏损的详情载

于附注31(b)。

9. 财务成本

8. IMPAIRMENT LOSES UNDER EXPECTED CREDIT LOS

MODEL, NET OF REVERSAL

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Impairment loses under expected

credit los model, net: (Note)

预期信贷亏损模型下的减值亏

损，净额：（附注）

– trade receivables– 贸易应收账款19,398

– unbiled revenue– 未开单收入236

– retention receivables– 应收保留金3,046

22,680

Note:

Details of impairment loses under expected credit los model are set out in

Note 31(b).

9. FINANCE COSTS

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Interests on:以下各项利息：

– interest-bearing borowings– 计息借贷1,798

– lease liabilities– 租赁负债103

– LSP obligation– 长期服务金责任106

2,007

–
235
235

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

135天任集团控股有限公司年报 2024/25

10. 所得税开支

本集团须就集团实体所在及经营的司

法管辖区内产生或源自的溢利按个别

实体缴纳所得税。根据开曼群岛及英

属处女群岛的规则及法规，本集团于

开曼群岛及英属处女群岛成立的实体

无需缴纳任何所得税。

根据香港利得税的两级利得税制度，

合资格集团实体的首2百万港元溢利将

按8.25%征税，而2百万港元以上的溢

利将按16.5%征税。集团实体的溢利倘

不符合两级利得税制的要求，则继续

按统一税率16.5%征税。因此，合资格

集团实体的香港利得税的首2百万港元

的估计应课税溢利按税率8.25%计算，

而2百万港元以上的估计应课税溢利则

按16.5%征税。

截至二零二五年及二零二四年三月三

十一日止年度，本集团于香港的附

属公司因出现税务亏损或无应课税溢

利，故未有计提香港利得税拨备。

10. INCOME TAX EXPENSES

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Hong Kong Profits Tax:香港利得税

– curent year– 本年度–

Defered tax (Note 24)递延税项（附注24）122

Income tax expenses所得税开支122

The Group is subject to income tax on an entity basis on profits

arising in or derived from the jurisdictions in which the group entities

are domiciled and operated. Pursuant to the rules and regulations of

the Cayman Islands and BVI, the Group is not subject to any income

tax from the group entities established in the Cayman Islands and

BVI.

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.

No provision of Hong Kong profits tax has ben made for the year

ended 31 March 2025 and 2024 as the subsidiaries of the Group in

Hong Kong have made tax loses or have no asesable profits.

(105,176)
(17,354)
16,627
–
962
235

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

136Skymision Group Holdings Limited Anual Report 2024/25

（续）

各年度的税项支出可按以下方式与综

合损益及其他全面收益表中的除税前

亏损对账：

10. INCOME TAX EXPENSES (CONTINUED)

The tax expense for the years can be reconciled to the los before

tax per the consolidated statement of profit or los and other

comprehensive income as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Los before tax除税前亏损(32,274)

Tax at the domestic income tax rate of

16.5% (2024: 16.5%)

按本地所得税率16.5%

（二零二四年：16.5%）计算的

税款(5,325)

Tax efect of expenses not deductible

for tax purpose

不可扣减开支的税务影响

Tax efect of income not taxable

for tax purpose

不须课税收入的税务影响

(1)

Tax efect of tax loses not recognised未确认税务亏损的税务影响4,835

Income tax expenses所得税开支122

1,000
320
258,853
7,506
668
267,027
49,244
10,143
900
11,043
39,024
–

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

137天任集团控股有限公司年报 2024/25

11. 除税前亏损

除税前亏损已扣除下列各项：

附注：

(i) 于截至二零二五年三月三十一日止年

度，员工成本总额264,173,000港元

（二零二四年：356,096,000港元）计

入服务成本。余下员工成本于行政及

其他经营开支内确认。

11. LOS BEFORE TAX

Los before tax has ben arived at after charging:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Auditors’ remuneration核数师薪酬

– Audit service– 核数服务1,000

– Non-audit service– 非核数服务–

Staf costs (including directors’

emolument (Note 12)

员工成本（包括董事薪酬

（附注12）

– salaries, wages, alowance and other

benefits in kind

– 薪金、工资、津贴及其他实

物福利358,111

– retirement benefits schemes

contributions

– 退休福利计划供款

9,097

– service cost of long service

payments

– 长期服务金的服务成本

Total staf costs (Note i)员工成本总额（附注i）368,136

Cost of materials recognised as cost of

services

已确认为服务成本的材料成本

103,707

Depreciation included in cost of services计入服务成本的折旧12,705

Depreciation included in administrative

and other operating expenses

计入行政及其他经营开支的折旧

1,045

Total depreciation折旧总额13,750

Subcontracting fes recognised as cost

of services

已确认为服务成本的分包费

63,579

Los on writen-of of property, plant

and equipment

撇销物业、厂房及设备之亏损

Note:

(i) During the year ended 31 March 2025, total staf costs of

HK$264,173,000 (2024: HK$356,096,000) were included in cost of

services. The remaining staf costs were recognised in administrative

and other operating expenses.

–	1,634	–	1,634
–	960	18	978
–	240	12	252
120	–	–	120
120	–	–	120
120	–	–	120
85	–	–	85
40	–	–	40
485	2,834	30	3,349

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

138Skymision Group Holdings Limited Anual Report 2024/25

12. 董事及最高行政人员酬金

根据适用的上市规则及香港公司条例

披露的董事及最高行政人员本年度的

酬金如下：

12. DIRECTORS’ AND CHIEF EXECUTIVE’S EMOLUMENTS

Directors’ and chief executive’s remuneration for the year, disclosed

pursuant to the aplicable Listing Rules and the Hong Kong

Companies Ordinance, is as folows:

Directors’

fes

Salaries,

alowances

and other

benefits

in kind

Retirement

benefits

schemes

contributionsTotal

董事袍金

薪金、津贴

及其他

实物福利

退休福利

计划供款总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Year ended 31 March 2025截至二零二五年三月

三十一日止年度

Executive directors:执行董事：

Mr. Leung Yam Cheung (Chairman

and Chief Executive Oficer)

梁任祥先生

（主席兼行政总裁）

Mr. Leung Wing Chun梁荣进先生

Mr. Leung Chau Ming梁就明先生

Non-executive director:非执行董事：

Mr. Yau Sheung Hang丘尚衡先生

Independent non-executive

directors:

独立非执行董事：

Ms. Wu Kin Yi胡健儿女士

Mr. Tang Tsz Tsun邓子骏先生

Mr. Tsang Ho Yin (resigned on

15 November 2024)

曾浩贤先生（于二零二四年

十一月十五日辞任）

Mr. Lei Nelson (apointed on

15 November 2024)

李锦晋先生（于二零二四年

十一月十五日获委任）

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

139天任集团控股有限公司年报 2024/25

（续） 12. DIRECTORS’ AND CHIEF EXECUTIVE’S EMOLUMENTS

(CONTINUED)

Directors’

fes

Salaries,

alowances

and other

benefits

in kind

Retirement

benefits

schemes

contributionsTotal

董事袍金

薪金、津贴

及其他

实物福利

退休福利

计划供款总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Year ended 31 March 2024截至二零二四年三月

三十一日止年度

Executive directors:执行董事：

Mr. Leung Yam Cheung (Chairman

and Chief Executive Oficer)

梁任祥先生

（主席兼行政总裁）–1,711–1,711

Mr. Leung Wing Chun梁荣进先生–88418902

Mr. Leung Chau Ming (apointed on

22 September 2023)

梁就明先生（于二零二三年

九月二十二日获委任）–1036109

Mr. Leung Wing Hoi (resigned on

22 September 2023)

梁荣海先生（于二零二三年

九月二十二日辞任）–984181,002

Non-executive director:非执行董事：

Mr. Yau Sheung Hang丘尚衡先生120–120

Independent non-executive directors:独立非执行董事：

Ms. Wu Kin Yi (apointed on

15 February 2024)

胡健儿女士（于二零二四年

二月十五日获委任）15–15

Mr. Tang Tsz Tsun (apointed on

22 September 2023)

邓子骏先生（于二零二三年

九月二十二日获委任）63–63

Mr. Tsang Ho Yin (apointed on

22 September 2023)

曾浩贤先生（于二零二三年

九月二十二日获委任）63–63

Mr. Ng Lin Fung (resigned on

15 February 2024)

吴连烽先生（于二零二四年

二月十五日辞任）219–219

Mr. Chu Hau Lim (retired on

22 September 2023)

朱孝廉先生（于二零二三年

九月二十二日卸任）72–72

Mr. Leung Ka Ho Raymond

(resigned on 22 September 2023)

梁家浩先生（于二零二三年

九月二十二日辞任）57–57

6093,682424,333

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

140Skymision Group Holdings Limited Anual Report 2024/25

（续）

附注：

(a) 上述执行董事酬金为其就管理本公司

及本集团事务所提供服务的酬金。

(b) 上述非执行董事酬金为其担任本公司

及本集团董事提供服务的酬金。

身份提供服务的酬金。

截至二零二五年及二零二四年三月三

十一日止年度，概无董事或行政总裁

放弃任何薪酬的安排。

12. DIRECTORS’ AND CHIEF EXECUTIVE’S EMOLUMENTS

(CONTINUED)

Notes:

(a) The executive directors’ emoluments shown above were for their

services in conection with the management of the afairs of the

Company and the Group.

(b) The non-executive directors’ emoluments shown above were for his

services as director of the Company and the Group.

were for their services as Directors.

There was no arangement under which a director or the chief

executive oficer waived any remuneration during the years ended

31 March 2025 and 2024.

2,764
50
2,814

2
1
–
3

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

141天任集团控股有限公司年报 2024/25

13. 五名最高薪酬人士

本年度本集团五名最高薪酬雇员中包

括两名（二零二四年：一名）董事，其薪

酬详情载于上文附注12。年内其余三

名（二零二四年：四名）非本公司董事或

最高行政人员的最高薪酬雇员之薪酬

详情如下：

非董事或最高行政人员的最高薪酬雇

员之酬金介乎下列范围的人数如下：

截至二零二五年三月三十一日止年

度，本集团概无向本集团之任何董事

或该五位最高薪酬人士支付酬金，作

为吸引彼等加入或加入本集团时的奖

励或离职补偿（二零二四年：无）。

13. FIVE HIGHEST PAID INDIVIDUALS

The five highest paid employes of the Group during the year

include two (2024: one) directors, details of whose remuneration are

set out in Note 12 above. Details of the remuneration for the year

of the remaining thre (2024: four) highest paid employes who are

neither a director nor chief executive of the Company are as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Salaries, alowances and

other benefits in kind

薪金、津贴及其他实物福利

5,593

Retirement benefits schemes

contributions

退休福利计划的供款

5,647

The number of the highest paid employes who are not the

Directors or chief executives whose remuneration fel within the

folowing bands is as folows:

Number of individuals

人数

二零二五年二零二四年

Nil to HK$1,000,000零至1,000,000港元–

HK$1,000,001 to HK$1,500,0001,000,001港元至1,500,000港元3

HK$1,500,001 to HK$2,000,0001,500,001港元至2,000,000港元1

During the year ended 31 March 2025, no emoluments were paid by

the Group to any of the Directors or the five highest paid individuals

of the Group as an inducement to join, or upon joining the Group, or

as compensation for los of ofice (2024: Nil).

(105,441)

1,600,000

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

142Skymision Group Holdings Limited Anual Report 2024/25

14. 股息

截至二零二五年三月三十一日止年

度，本公司普通股东并无获派或建

议派发任何股息，自报告期结束以来

亦无建议派发任何股息（二零二四年：

无）。

15. 每股亏损

本公司拥有人应占每股基本及摊薄亏

损乃按以下数据计算：

由于截至二零二五年三月三十一日及

二零二四年三月三十一日止年度概无

已发行潜在普通股，故二零二五年及

二零二四年概无每股摊薄亏损。

14. DIVIDENDS

No dividend was paid or proposed for ordinary shareholders of

the Company during the year ended 31 March 2025, nor has any

dividend ben proposed since the end of the reporting period (2024:

Nil).

15. LOS PER SHARE

The calculation of the basic and diluted los per share atributable to

owners of the Company is based on the folowing data:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Los atributable to owners

of the Company

本公司拥有人应占亏损

(32,396)

二零二五年二零二四年

’000’000

千股千股

Number of shares:股份数目：

Weighted average number of ordinary

shares for purpose of basic los

per share

用于计算每股基本亏损之

普通股加权平均数

1,600,000

No diluted los per share for both 2025 and 2024 were presented

as there were no potential ordinary shares in isue for both years

ended 31 March 2025 and 31 March 2024.

2,254	53,637	233	625	33	56,782

1,845	53,637	233	476	33	56,224
409	–	–	149	–	558

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

143天任集团控股有限公司年报 2024/25

、厂房及设备16. PROPERTY, PLANT AND EQUIPMENT

Right-of-use

asets

Metal

scafold

equipment

and

parts

Furniture

and

fixturesDecoration

Computer

equipmentTotal

使用权资产

金属通架设备

及相关零件家私及装置装修电脑设备总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元

(Note a)

（附注a）

COST成本

At 1 April 2023于二零二三年四月一日2,51253,6372331,0353357,450

Aditions添置734–734

Early termination of a lease租约的提前终止(992)–(992)

Writen-of撇销–(410)–(410)

At 31 March 2024 and

31 March 2025

于二零二四年三月三十一日及

二零二五年三月三十一日

ACUMULATED DEPRECIATION

AND IMPAIRMENT

累计折旧及减值

At 1 April 2023于二零二三年四月一日62030,0791587093331,599

Provided for the year年内拨备94512,7054555–13,750

Impairment los recognised

in profit or los

在损益中确认的减值亏损

–700–700

Early termination of a lease租约的提前终止(517)–(517)

Writen-of撇销–(351)–(351)

At 31 March 2024于二零二四年三月三十一日1,04843,4842034133345,181

Provided for the year年内拨备79710,1533063–11,043

At 31 March 2025于二零二五年三月三十一日

CARYING VALUES账面值

At 31 March 2025于二零二五年三月三十一日

At 31 March 2024于二零二四年三月三十一日1,20610,15330212–11,601

409

797

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

144Skymision Group Holdings Limited Anual Report 2024/25

、厂房及设备（续）

上述物业、厂房及设备项目按其估计

可使用年期以直线法折旧如下：

使用权资产在租期内

金属通架设备及相关零件4年

家私及装置4年

装修4-10年

电脑设备4年

(a) 使用权资产

本集团作为承租人

16. PROPERTY, PLANT AND EQUIPMENT (CONTINUED)

The above items of property, plant and equipment, are depreciated

on a straight-line basis over their estimated useful life as folows:

Right-of-use asetsOver the term of the lease

Metal scafold equipment and related parts4 years

Furniture and fixtures4 years

Decoration4–10 years

Computer equipment4 years

(a) Right-of-use asets

The Group as lese

Leased

properties

租赁物业

HK$’000

千港元

As at 31 March 2025于二零二五年三月三十一日

Carying amount账面值

As at 31 March 2024于二零二四年三月三十一日

Carying amount账面值1,206

For the year ended 31 March 2025截至二零二五年三月三十一日止年度

Depreciation charge折旧费用

For the year ended 31 March 2024截至二零二四年三月三十一日止年度

Depreciation charge折旧费用945

864
–
–

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

145天任集团控股有限公司年报 2024/25

、厂房及设备（续）

(a) 使用权资产（续）

本集团作为承租人（续）

就这两个年度而言，本集团为其日常

营运租赁多个位于香港的办公室及仓

库。租赁合约的固定期限为2至3年（二

零二四年：2至3年）。租期按个别情况

协商。于确定租期及评估不可取消期

间的长度时，本集团应用合约的定义

并确定合约可执行的期间。

16. PROPERTY, PLANT AND EQUIPMENT (CONTINUED)

(a) Right-of-use asets (Continued)

The Group as lese (Continued)

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Total cash outflow for leases租赁现金流出总额1,010

Aditions to right-of-use asets新增使用权资产734

Early termination of a lease租约的提前终止475

For both years, the Group lease various ofices and warehouses

in Hong Kong for its daily operation. The lease contracts are

entered into fixed term from 2 to 3 years (2024: 2 to 3 years).

Lease term is negotiated on an individual basis. In determining

the lease term and asesing the length of the non-canceled

period, the Group aplied the definition of a contract and

determines the period for which the contract is enforceable.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

146Skymision Group Holdings Limited Anual Report 2024/25

、厂房及设备及使用权资

产的减值评估

截至二零二四年三月三十一日止年

度，由于香港的模板工程业务录得经

营亏损，本集团管理层认为存在减值

迹象，并对物业、厂房及设备（包括使

用权资产）进行减值评估，账面总额约

为12,301,000港元。

该现金产生单位的可收回金额乃根据

本集团管理层编制的使用价值计算厘

定。该计算使用根据本集团管理层批

准的财务预算所作的现金流量预测，

涵盖未来五年，并采用11.59%的税

前折现率。所使用的年增长率约为

2.0%，基于现金产生单位的过去表现

及管理层对市场发展的预期。财务模

型经考虑通胀率，假设最终增长率为

2.0%。

管理层根据过往表现、市场发展预期

及计划业务策略，厘定预算销售额及

毛利率。所使用的折扣率为税前折扣

率，并反映与模板工程业务相关的特

定风险。

17. IMPAIRMENT ASESMENT ON PROPERTY, PLANT AND

EQUIPMENT AND RIGHT-OF-USE ASETS

During the year ended 31 March 2024, as the formwork works

busines in Hong Kong incured an operating los, the management

of the Group concluded there was indication for impairment

and conducted impairment asesment on property, plant and

equipment (including right-of-use asets) with gros carying

amounts of aproximately HK$12,301,000.

The recoverable amount of that cash-generating unit has ben

determined based on the value in use calculation prepared

by the management of the Group. That calculation uses cash

flow projections based on financial budgets aproved by the

management of the Group covering the folowing 5 years with a

pre-tax discount rate of 11.59%. The anual growth rate used is

aproximately 2.0%, which is based on the cash-generating units’

past performance and management expectations for the market

development. The financial model asumes a terminal growth rate of

2.0% taking into acount of the inflation rate.

Management determined the budgeted sales and gros margins

based on past performance, expectation for the market development

and planed busines strategy. The discount rate used is pre-tax

and reflects specific risks relating to formwork works busines.

296,971
(82,783)
214,188
544
214,732

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

147天任集团控股有限公司年报 2024/25

、厂房及设备及使用权资

产的减值评估（续）

截至二零二四年三月三十一日止年

度，根据评估结果，本集团管理层厘

定现金产生单位的可收回金额低于账

面值。减值亏损已分配至物业、厂房

及设备（包括使用权资产），使相关资

产的账面值不低于其公平值减出售成

本、使用价值及零之中的最高者。根

据使用价值计算，截至二零二四年三

月三十一日止年度，已确认物业、厂

房及设备（包括使用权资产）之账面值减

值亏损700,000港元。

18. 贸易应收账款及其他应收账款

于二零二三年四月一日，自客户合约

的贸易应收账款为约309,836,000港元

（扣除预期信贷亏损拨备约2,698,000港

元）。

17. IMPAIRMENT ASESMENT ON PROPERTY, PLANT AND

EQUIPMENT AND RIGHT-OF-USE ASETS (CONTINUED)

For the year ended 31 March 2024, based on the result of the

asesment, the management of the Group determined that the

recoverable amount of the cash generating unit is lower than

the carying amount. The impairment los has ben alocated to

property, plant and equipment (including right-of use asets) such

that the carying amount of the underlying aset is not reduced

below the highest of its fair value les cost of disposal, its value in

use and zero. Based on the value in use calculation, impairment los

of HK$700,000 has ben recognised against the carying amounts of

property, plant and equipment (including right-of-use asets) for the

year ended 31 March 2024.

18. TRADE AND OTHER RECEIVABLES

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Trade receivables of construction works建筑工程贸易应收账款356,950

Les: Alowance for ECL减：预期信贷亏损拨备(22,096)

334,854

Other receivables其他应收账款

Deposits and other receivables按金及其他应收账款92

Trade and other receivables, net贸易应收账款及其他

应收账款净额334,946

As at 1 April 2023, trade receivables from contracts with customers

amounted to aproximately HK$309,836,000 (net of alowance of

ECL of aproximately HK$2,698,000).

11,694
23,967
605
11,690
166,232
214,188

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

148Skymision Group Holdings Limited Anual Report 2024/25

18. 贸易应收账款及其他应收账款

（续）

于报告期末，根据客户发出的支付凭

证发行日期╱与客户通信的贸易应收

账款（扣除预期信贷亏损拨备）的账龄分

析如下：

于二零二五年三月三十一日，本集团

的贸易应收账款结余中包括总账面值

为约202,494,000港元（二零二四年：

约265,370,000港元）的逾期债务人，

该等款项在报告日期已逾期。在逾期

款项中，约166,311,000港元（二零二

四年：163,632,000港元）已逾期90天

或以上，且由于该等债务人的历史结

算，因此不被视为违约。

本集团并无就贸易应收账款持有任何

抵押品。

贸易应收账款及其他应收账款减值评

估的详情载于附注31(b)。

18. TRADE AND OTHER RECEIVABLES (CONTINUED)

The ageing analysis of trade receivables (net of alowance for ECL)

based on the date of isuance of the payment certificates isued

by customers/corespondence with customers at the end of the

reporting period is as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Within 30 days30日内69,484

31 to 60 days31至60日49,694

61 to 90 days61至90日40,228

Over 90 days but les than 1 year超过90日但于一年内164,442

Over 1 year超过一年11,006

334,854

As at 31 March 2025, included in the Group’s trade receivables

balances are debtors with agregate carying amount

of aproximately HK$202,494,000 (2024: aproximately

HK$265,370,000) which are past due as at the reporting date. Out

of the past due balances, aproximately HK$166,311,000 (2024:

HK$163,632,000) have ben past due 90 days or more and is not

considered as in default based on the historical setlement for those

debtors.

The Group does not hold any colateral over the trade receivables.

Details of impairment asesment of trade and other receivables are

set out in Note 31(b).

53,144
114,990
168,134
(42,744)
125,390

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

149天任集团控股有限公司年报 2024/25

19. 合约资产

于二零二三年四月一日，合约资产约

为127,985,000港元（扣除约240,000港

元的预期信贷亏损拨备）。

有关本集团就合约资产所面临的信贷

风险的资料载于综合财务报表附注

31(b)。

附注：

(i) 合约资产中的未开单收入指本集团就

已完工但尚未开单的工程收取代价的

权利，原因为有关权利须待客户满意

本集团完成的建筑工程后方可作实且

有关工程须经客户认证。合约资产于

权利成为无条件时（通常为本集团自

客户取得已完工建筑工程的认证时）

转拨至贸易应收账款。未开单收入增

加乃由于截至二零二五年三月三十一

日止年度接近完工若干工程进度加

快。

(i) 合约资产中的应收保留金指本集团就

已进行的工程收取代价的权利，原

因为有关权利须待客户于合约所规定

的若干期间内对服务质量满意后方可

作实。合约资产于权利成为无条件时

（通常为本集团就其进行的建筑工程

服务质量提供保证的期限届满时）转

拨至贸易应收账款。

19. CONTRACT ASETS

二零二五年二零二四年

NotesHK$’000HK$’000

附注千港元千港元

Contract asets arising from construction

contracts

源自合约工程的合约资产

Unbiled revenue of construction works未开单建筑工程收入(i)7,020

Retention receivables of construction

works

建筑工程应收保留金(i)

99,581

106,601

Les: Alowance for ECL减：预期信贷亏损拨备(b)(3,522)

103,079

As at 1 April 2023, contract asets amounted to aproximately

HK$127,985,000 (net of alowance for ECL of aproximately

HK$240,000).

Information about the Group’s exposure to credit risks for contract

asets is included in Note 31(b) to the consolidated financial

statements.

Notes:

(i) Unbiled revenue included in contract asets represents the Group’s

right to receive consideration for work completed and not yet biled

because the rights are conditional upon the satisfaction by the

customers on the construction works completed by the Group and the

works are pending for the certification by the customers. The contract

asets are transfered to the trade receivables when the rights become

unconditional, which is typicaly at the time the Group obtains the

certification of the completion construction works from the customers.

The increase in unbiled revenue is due to increased progres of

certain projects close to year ended 31 March 2025.

(i) Retention receivables included in contract asets represents the

Group’s right to receive consideration for work performed because

the rights are conditional on the satisfaction of the service quality by

the customers over a certain period as stipulated in the contracts.

The contract asets are transfered to the trade receivables when the

rights become unconditional, which is typicaly at the expiry date of

the period for the provision of asurance by the Group on the service

quality of the construction works performed by the Group.

3,522
39,222
42,744

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

150Skymision Group Holdings Limited Anual Report 2024/25

（续）

(a) 合约资产的预期收回或结算时

间

本集团将该等合约资产分类为流

动资产，乃由于本集团预期于其

正常营运周期内变现该等资产。

(b) 预期信贷亏损拨备

合约资产亏损拨备计提变动如

下：

20. 现金及现金等价物

银行结余按浮动市场利率计息。现金

及现金等价物包括活期存款及短期

存款，用于满足本集团的短期现金承

诺，并按市场利率计息，利率范围

为0%至0.251%（二零二四年：0%至

0.435%）。

截至二零二五年及二零二四年三月三

十一日止年度现金及现金等价物减值

评估的详情载于附注31(b)。

19. CONTRACT ASETS (CONTINUED)

(a) Expected timing of recovery or setlement for

contract asets

The Group clasifies these contract asets as curent because

the Group expects to realise them in its normal operating

cycle.

(b) Alowance for ECL

The movement in the provision for los alowance for contract

asets is as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

At the begining of the reporting period于报告期初240

Provision for los alowance亏损拨备计提3,282

At the end of the reporting period于报告期末3,522

20. CASH AND CASH EQUIVALENTS

Bank balances cary interest at variable market rates. Cash and cash

equivalents include demand deposits and short-term deposits for

the purpose of meting the Group’s short-term cash comitments,

which cary interest at market rates range from 0%-0.251% (2024:

0%-0.435%).

Details of impairment asesment of cash and cash equivalents for

the years ended 31 March 2025 and 2024 are set out in Note 31(b).

13,696
16,719
1,000
17,719
31,415
4,735
26,680
31,415

10,998
1,996
702
13,696

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

151天任集团控股有限公司年报 2024/25

21. 贸易应付账款及其他应付账款

附注：

(a) 贸易应付账款的信贷期一般为0至90

日（二零二四年：0至90日）。

于年末，基于发票日期的贸易应付账

款的账龄分析如下：

(b) 结余指于非流动负债下显示的期末长

期服务金未拨付责任。未拨付长期服

务金的详情披露于附注27。

21. TRADE AND OTHER PAYABLES

二零二五年二零二四年

NoteHK$’000HK$’000

附注千港元千港元

Trade payables贸易应付账款(a)14,004

Other payables:其他应付账款：

Salaries and other employe benefits

payables

应付薪酬及其他雇员福

利37,701

Acruals and other payables应计费用及其他应付账

款1,000

38,701

52,705

Analysed for reporting purpose as:就呈报目的分析为：

Non-curent liabilities非流动负债(b)3,951

Curent liabilities流动负债48,754

52,705

Notes:

(a) The credit period on trade payables are generaly 0 to 90 days (2024:

0 to 90 days).

At the end of the year, the ageing analysis of the trade payables based

on invoice date is as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Within 60 days60

日内

14,002

61 to 90 days61

至90日–

Over 90 days

超过90日

14,004

(b) The balance represents the closing LSP unfunded obligation shown

under non-curent liabilities. Details of unfunded LSP obligation is

disclosed in Note 27.

60,242
52,888
820
2,646
3,888
60,242

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

152Skymision Group Holdings Limited Anual Report 2024/25

22. 计息借贷

* 到期金额根据贷款协议中列明的预定

还款日期计算。

附注：

(a) 截至二零二五年三月三十一日止

年度，本集团已续期本金额为

20,000,000港元（二零二四年：

20,000,000港元）的循环贷款，其按

香港银行同业拆息（「香港银行同业拆

息」）加2.5%（二零二四年：香港银行

同业拆息另加2.5%）之年利率计息，

分别于二零二五年四月到期（二零二

四年：于二零二四年五月到期）。

截至二零二四年三月三十一日止年

度，本集团向一间银行提取本金总

额约为24,789,000港元之贷款，按香

港银行同业拆息加2.5%之年利率计

息及于二零二四年七月到期。截至

二零二五年三月三十一日止年度，本

集团向一间银行提取本金总额约为

27,134,000港元之贷款，按香港银行

同业拆息加2.5%之年利率计息及于二

零二五年七月到期。

截至二零二五年三月三十一日止年

度，本集团的银行透支为4,963,000

港元（二零二四年：无），以香港银行

同业拆息+3%之年利率计息。

22. INTEREST-BEARING BOROWINGS

As at 31 March

于三月三十一日

二零二五年二零二四年

NotesHK$’000HK$’000

附注千港元千港元

Secured bank borowings that contain

a repayment on demand clause

具有按要求偿还条款之

有抵押银行借贷

(a) & (b)

53,725

The carying amounts of the above

borowings are repayable*:

上述借贷之账面金额须于

以下期限偿还*：

Within one year一年内45,551

Within a period of more than one

year but not exceding two years

于超过一年但不超过

两年期间内791

Within a period of more than two

years but not exceding five years

于超过两年但不超过

五年期间内2,552

More than five years超过五年4,831

53,725

* The amounts due are based on scheduled repayment dates set out in

the loan agrement.

Notes:

(a) During the year ended 31 March 2025, the Group had renewed

a revolving loan with principal amount of HK$20,000,000 (2024:

HK$20,000,000), which is interest-bearing at Hong Kong Interbank

Ofered Rates (“HIBOR”) plus 2.5% (2024: HIBOR plus 2.5%) per anum

and maturing in April 2025 (2024: matured in May 2024).

During the year ended 31 March 2024, the Group had drawn

down loans from a bank with an agregate principal amount of

aproximately HK$24,789,000, which is interest-bearing at HIBOR plus

2.5% per anum and maturing by July 2024. During the year ended 31

March 2025, the Group had drawn down loans from a bank with an

agregate principal amount of aproximately HK$27,134,000, which is

interest-bearing at HIBOR plus 2.5% per anum and maturing by July

2025.

During the year ended 31 March 2025, the Group had bank overdrafts

of HK$4,963,000 (2024: Nil), which cary interest at HIBOR + 3% per

anum.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

153天任集团控股有限公司年报 2024/25

（续）

附注：（续）

(a) （续）

上述账面值为34,858,000港元（二

零二四年：28,838,000港元）及

17,239,000港元（二零二四年：

15,951,000港元）之计息借贷分别由

本公司提供公司担保、香港按揭证券

有限公司担保及本公司一名董事提供

个人担保作抵押。

于二零二五年三月三十一日账面值

为34,858,000港元及17,239,000港

元（总额：52,097,000港元）之计息

借贷，本集团已违反财务契诺，即

本集团于任何时间之未计利息、税

项、折旧及摊销之综合盈利不得少于

30,000,000港元及本集团存放于银

行（作为贷款人）之平均存款不得少于

10,000,000港元。由于香港物业市场

的经济状况充满挑战，本公司已开始

与有关银行重新商讨借贷条款。于二

零二五年三月三十一日及直至本报告

日期，尽管该等磋商仍在进行中，但

贷款人并无要求即时偿还计息借贷，

而本公司评估，由于本公司与贷款人

一直保持良好关系，且截至二零二五

年三月三十一日止年度，本公司已多

次偿还及提取同一信贷下的计息借

贷，故贷款人不会于年结后的12个月

期间要求即时还款。

董事有信心能够成功达成协议。倘需

要立即还款，董事相信有足够之内部

及替代融资来源，以确保本集团的运

营及偿还债权人的能力不受影响。

(b) 于二零二四年二月，本集团已从银

行提取一笔本金为9,000,000港元的

100%担保分期贷款，按年利率香港

最优惠利率减2.5%计息，并于二零三

四年一月到期。该贷款由香港按证保

险有限公司全额担保，并由本公司一

名董事提供个人担保。

于二零二五年三月三十一日，计息借

款的加权平均实际利率为每年5.69%

（二零二四年：6.69%）。

于二零二五年三月三十一日，本

集团可动用但未动用之银行融

资为903,000港元（二零二四年：

23,211,000港元）。

22. INTEREST-BEARING BOROWINGS (Continued)

Notes: (Continued)

(a) (Continued)

The above interest-bearing borowings with carying amount of

HK$34,858,000 (2024: HK$28,838,000) and HK$17,239,000 (2024:

HK$15,951,000) are secured by corporate guarante provided by the

Company, and guaranted by HKMC Insurance Limited and personal

guarante provided by a director of the Company, respectively.

In respect of interest-bearing borowing with carying amounts of

HK$34,858,000 and HK$17,239,000 (total: HK$52,097,000) as at 31

March 2025, the Group has breached the financial covenants, which

the Group’s consolidated earnings before interest, taxes, depreciation,

and amortisation shal not at any time be les than HK$30,000,000 and

Group’s average deposit maintained with the bank (as the lender) shal

not be les than HK$10,000,000, respectively. Due to the chalenging

economic conditions in the Hong Kong property market, the Company

has started renegotiating the terms of the borowing with the relevant

bank. As at 31 March 2025 and up to the date of this report, although

those negotiations are stil ongoing, the lender has not demanded

imediate payment of the interest-bearing borowings and the

Company asesed that the lender would not demand imediate

repayment in the 12 months period after year end as the Company

had maintained a god relationship with the lender and the Company

has repeatedly repaid and drawn down interest-bearing borowings

under the same facilities during the year ended 31 March 2025.

The Directors are confident of reaching a sucesful conclusion. Should

imediate repayment be required, the Directors believe that adequate

internal and alternative financing sources are available to ensure the

Group’s operations and ability to repay creditors remain unafected.

(b) In February 2024, the Group had drawn down a 100% guarante

instalment loan from the bank with principal amount of HK$9,000,000

which bear interest at Hong Kong Prime rate minus 2.5% per anum

and maturing in January 2034. The loan is fuly guaranted by HKMC

Insurance Limited and personal guarante provided by a director of

the Company.

Kong dolars.

At 31 March 2025, the weighted average efective interest rate on the

interest-bearing borowings is 5.69% (2024: 6.69%) per anum.

As at 31 March 2025, the Group has available and unutilised facilities

from the bank amounted to HK$903,000 (2024: HK$23,211,000).

448
–
448
(448)
–

–
–
–

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

154Skymision Group Holdings Limited Anual Report 2024/25

23. 租赁负债

本集团作为承租人：

本集团按其增量借贷利率4.4%至7.2%

（二零二四年：4.4%至7.2%)贴现租赁

付款。

24. 递延税项

为了在综合财务状况表中呈列，若干

递延税项资产及负债已被抵销。以下

为就财务报告而言之递延税项结余分

析：

23. LEASES LIABILITIES

The Group as lese:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Lease liabilities payable:应付租赁负债：

Within one year一年内812

Within a period of more than one year

but not exceding two years

于超过一年但不超过两年期间内

1,260

Les: Amount due for setlement with

12 months shown under

curent liabilities

减：于12个月内到期之款项列为

流动负债

(812)

Amount due for setlement after

12 months shown under

non-curent liabilities

到期还款金额于12个月后显示为

非流动负债

The Group discounted lease payment using its incremental

borowing rate from 4.4% to 7.2% (2024: 4.4% to 7.2%).

24. DEFERED TAXATION

For the purpose of presentation in the consolidated statement of

financial position, certain defered tax asets and liabilities have

ben ofset. The folowing is the analysis of the defered tax balances

for financial reporting purposes:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Defered tax asets递延税项资产235

Defered tax liabilities递延税项负债–

–	–	–	–

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

155天任集团控股有限公司年报 2024/25

（续）

以下为截至二零二五年及二零二四年

三月三十一日止年度的已确认主要递

延税项资产（负债）及其变动：

本集团并无确认税项亏损43,397,000

港元（二零二四年：37,567,000港元）为

递延税项资产，原因为于可见未来不

太可能有足够溢利来动用税项亏损。

根据现行税务法例，税项亏损并无届

满期限。

24. DEFERED TAXATION (Continued)

The folowing is the major defered tax asets (liabilities) recognised

and movements thereon during the years ended 31 March 2025 and

2024:

Tax losesECL

Depreciation

alowancesTotal

税项亏损

预期信贷

亏损折旧拨备总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

At 1 April 2023于二零二三年四月一日1,754357(1,754)357

(Charge)/credit to profit or los

(Note 10)

（自损益扣除）计入损益

（附注10）(1,672)(122)1,672(122)

At 31 March 2024 and 1 April 2024于二零二四年三月三十一日

及二零二四年四月一日82235(82)235

(Charge)/credit to profit or los

(Note 10)

（自损益扣除）计入损益

（附注10）(82)(235)82(235)

At 31 March 2025于二零二五年三月三十一日

The Group has not recognised tax loses of HK$43,397,000 (2024:

HK$37,567,000) as defered tax asets as it is not probable that

suficient profits wil be available to alow the tax loses to be utilised

in the foreseable future. The tax loses do not expire under curent

tax legislation.

4,000,000	40,000
1,600,000	16,000

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

156Skymision Group Holdings Limited Anual Report 2024/25

25. 股本

26. 储备

(a) 股份溢价

股份溢价指发行本公司股份筹集

的所得款项净额超逾其面值的部

份。根据开曼群岛法例及本公司

的组织章程细则，该等金额可分

派予本公司股东，惟本公司须有

能力支付日常业务过程中到期应

付的债务。

(b) 资本储备

本集团的资本储备为组成本集团

的实体于就本公司股份于二零二

零年上市完成重组前的已发行及

缴足股本总额，减去收购有关

重组的相关权益（如有）的已付代

价。

25. SHARE CAPITAL

Number

of sharesAmount

股份数目金额

’000HK$’000

千股千港元

Ordinary shares of HK$0.01 each每股面值0.01港元的普通股

Authorised:法定：

At 1 April 2023, 31 March 2024

and 31 March 2025

于二零二三年四月一日、

二零二四年三月三十一日及

二零二五年三月三十一日

Isued and fuly paid:已发行及缴足：

At 1 April 2023, 31 March 2024

and 31 March 2025

于二零二三年四月一日、

二零二四年三月三十一日及

二零二五年三月三十一日

26. RESERVES

(a) Share premium

Share premium represents the exces of the net proceds from

isuance of the Company’s shares over its par value. Under

the laws of the Cayman Islands and the Company’s Articles of

Asociation, it is distributable to the Company’s shareholders

provided that the Company is able to pay its debts as they fal

due in the ordinary course of busines.

(b) Capital reserve

Capital reserve of the Group represents the agregate

amount of the isued and paid-up share capital of the

entities comprising the Group before completion of the

reorganisation for the listing of the Company’s shares in 2020

les consideration paid to acquire the relevant interests (if any)

in relation to the reorganisation.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

157天任集团控股有限公司年报 2024/25

27. RETIREMENT BENEFITS PLANS

Defined contribution plan

The Group operates a Mandatory Provident Fund Scheme for

al qualifying employes in Hong Kong. Under the scheme, the

employer and its employes are each required to make contributions

to the plan at 5% of the employes’ relevant income, subject to

a monthly cap of HK$1,500. The asets of the schemes are held

separately from those of the Group, in funds under the control of

trustes. The Group contributes 5% of relevant payrol costs to the

scheme, which contribution is matched by employes.

At 31 March 2025 and 2024, the Group had no forfeited contribution

available to reduce its contributions to the retirement benefits

schemes in future years.

The total expense recognised in profit or los of aproximately

HK$7,506,000 (2024: aproximately HK$9,097,000) represents

contributions paid and payable to these schemes by the Group at

rates specified in the rules of the schemes. As at 31 March 2025,

contributions of aproximately HK$796,000 (2024: HK$807,000) due

in respect of the year ended 31 March 2025 had not ben paid over

to the MPF Schemes. The amounts were paid subsequent to the end

of the reporting period.

Defined benefit plan

Obligation to pay LSP under Hong Kong Employment Ordinance

(Chapter 57)

For the group entities operating in Hong Kong, pursuant to the

Employment Ordinance, Chapter 57, the Group has the obligation

to pay LSP to qualifying employes in Hong Kong under certain

circumstances (e.g. dismisal by employers or upon retirement),

subject to a minimum of 5 years employment period, based on the

folowing formula:

Last monthly wages (before termination of employment) × 2/3 ×

Years of service

27. 退休福利计划

定额供款计划

本集团为所有香港合资格雇员设有强

制性公积金计划。根据该计划，雇主

及其雇员各自须按雇员有关收入的5%

向计划作出供款，惟每月供款上限为

1,500港元。计划之资产由受托人控

制的基金独立于本集团的资产之外。

本集团按相关工资成本的5%向计划供

款，雇员亦作出相同比例的供款。

于二零二五年及二零二四年三月三十

一日，本集团并无任何已拨回之供款

可用以减少其未来年度对退休福利计

划之供款。

于损益表确认之总开支约为7,506,000

港元（二零二四年：约为9,097,000港

元），指本集团根据该等计划之规则所

支付及应付之供款。于二零二五年三

月三十一日，约796,000港元（二零二

四年：807,000港元）应就截至二零二

五年三月三十一日止年度支付的供款

尚未支付至强积金计划。该款项于报

告期末后支付。

定额福利计划

根据香港雇佣条例（第57章）支付长期

服务金之责任

对于在香港营运的集团实体，根据香

港雇佣条例（第57章），本集团有责任

在若干情况下（例如被雇主解雇或退休

时）向符合资格的香港雇员支付长期服

务金，前提是雇员之服务期至少为五

年，计算公式如下：

最后每月工资（终止聘用前）× 2/3 ×服

务年数

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

158Skymision Group Holdings Limited Anual Report 2024/25

（续）

定额福利计划（续）

根据香港雇佣条例（第57章）支付长期

服务金之责任（续）

最后一个月工资上限为22,500港元，

而长期服务金额不得超过390,000港

元。此责任被视为离职后定额福利计

划入账。

此外，于一九五年通过的强制性公

积金计划条例允许本集团利用本集团

的强制性强积金供款，加上╱减去任

何正╱负的回报，用于对冲应付给雇

员之长期服务金（「对冲安排」）。

修订条例已于二零二年六月十七日

刊宪，该条例取消使用雇主强制性强

积金供款所产生之累算权益来抵销长

期服务金的做法。有关废除将于转制

日（即二零二五年五月一日）正式生效。

另外，香港特区政府亦预期推出一项

补贴计划，以协助雇主在转制日后25

年内支付雇员的长期服务金，每年每

名雇员可获得若干金额的补贴。

根据修订条例，本集团在转制日后的

强制性公积金供款，加上╱减去任

何正╱负回报，可继续用于抵销转制

日前的长期服务金责任，但不可用于

抵销转制日后的长期服务金责任。此

外，转制日前的长期服务金责任将被

保留，并根据紧接转制日前的最后一

个月工资及截至该日期的服务年期计

算。

27. RETIREMENT BENEFITS PLANS (CONTINUED)

Defined benefit plan (Continued)

Obligation to pay LSP under Hong Kong Employment Ordinance

(Chapter 57) (Continued)

Last monthly wages are caped at HK$22,500 while the amount of

LSP shal not exced HK$390,000. This obligation is acounted for as

a post-employment defined benefit plan.

Furthermore, the Mandatory Provident Fund Schemes Ordinance

pased in 1995 permits the Group to utilise the Group’s mandatory

MPF contributions, plus/minus any positive/negative returns thereof,

for the purpose of ofseting LSP payable to an employe (the

“Ofseting Arangement”).

The Amendment Ordinance was gazeted on 17 June 2022, which

abolishes the use of the acrued benefits derived from employers’

mandatory MPF contributions to ofset the LSP. The Abolition

wil oficialy take efect on the Transition Date (i.e. 1 May 2025).

Separately, the Government of the HKSAR is also expected to

introduce a subsidy scheme to asist employers for a period of 25

years after the Transition Date on the LSP payable by employers up

to a certain amount per employe per year.

Under the Amendment Ordinance, the Group’s mandatory MPF

contributions, plus/minus any positive/negative returns, after

the Transition Date can continue to be aplied to ofset the pre-

Transition Date LSP obligation but are not eligible to ofset the post-

Transition Date LSP obligation. Furthermore, the LSP obligation

before the Transition Date wil be grandfathered and calculated

based on the last monthly wages imediately preceding the

Transition Date and the years of service up to that date.

3,951
668
116
4,735

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

159天任集团控股有限公司年报 2024/25

（续）

定额福利计划（续）

长期服务金之责任

于本年度，未拨付的长期服务金责任

现值变动如下：

附注：于二零二五年三月三十一日的长期

服务金责任加权平均期限为2.35年

（二零二四年：2.61年）。

27. RETIREMENT BENEFITS PLANS (CONTINUED)

Defined benefit plans (Continued)

LSP obligation

Movements in the present value of unfunded LSP obligation in the

curent year were as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Opening unfunded obligation

at 1 April

于四月一日之期初未拨付责任

2,917

Curent service cost for the year本年度即期服务成本928

Interest cost利息成本106

Closing unfunded obligation

at 31 March (Note)

于三月三十一日之期末未拨付责

任（附注）3,951

Note: The weighted average duration of the LSP obligation at 31 March

2025 is 2.35 years (2024: 2.61).

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

160Skymision Group Holdings Limited Anual Report 2024/25

（续）

定额福利计划（续）

长期服务金之责任（续）

本年度之现行服务成本约为668,000港

元（二零二四年：928,000港元）已计入

服务成本及行政开支。截至本年度之

利息开支约为116,000港元（二零二四

年：106,000港元）已包括在财务成本

中。

厘定长期服务金责任的重大精算假

设为3.43%的贴现率（二零二四年：

3.63%）及预期薪酬增长率2.97%（二零

二四年：3.03%）。以下敏感度分析乃

基于报告期末各自假设的合理可能变

动厘定，而其他假设保持不变。

（下降）100个基

点，则长期服务金责任将减少约

91,000港元（增加约95,000港元）

（二零二四年：减少约82,000港

元（增加约86,000港元）。

（减少）1%，则长

期服务金责任将增加约21,000港

元（减少约21,000港元）（二零二四

年：增加约20,000港元（减少约

20,000港元）。

上述敏感度分析可能无法代表实际的

长期服务金责任变动，因为假设的变

动不太可能单独发生，部分假设可能

存在相关性。

27. RETIREMENT BENEFITS PLANS (CONTINUED)

Defined benefit plan (Continued)

LSP obligation (Continued)

The curent service cost of aproximately HK$668,000 (2024:

HK$928,000) for the year have ben included in cost of services and

administrative expenses. The interest expense of aproximately

HK$116,000 (2024: HK$106,000) for the year has ben included in

finance cost.

Significant actuarial asumptions for the determination of the LSP

obligation are discount rate of 3.43% (2024: 3.63%) and expected

salary increase of 2.97% (2024: 3.03%). The sensitivity analysis below

have ben determined based on reasonably posible changes of the

respective asumptions ocuring at the end of the reporting period,

while holding al other asumptions constant.

, the

LSP obligation would decrease by aproximately HK$91,000

(increase by aproximately HK$95,000) (2024: decrease

by aproximately HK$82,000 (increase by aproximately

HK$86,000).

%, the LSP

obligation would increase by aproximately HK$21,000

(decrease by aproximately HK$21,000) (2024: increase

by aproximately HK$20,000 (decrease by aproximately

HK$20,000).

The sensitivity analysis presented above may not be representative

of the actual change in the LSP obligation as it is unlikely that the

change in asumptions would ocur in isolation of one another as

some of the asumptions may be corelated.

480

3,319
30
3,349

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

161天任集团控股有限公司年报 2024/25

╱关连交易

(a) 关联方交易

本集团于截至二零二五年及二零

二四年三月三十一日止年度有以

下关联方交易：

(b) 本集团主要管理人员（包括董

事）薪酬

有关董事薪酬的进一步详情载于

综合财务报表附注12。

28. RELATED PARTY/CONECTED TRANSACTIONS

(a) Related party transactions

The Group has folowing related party transactions during the

years ended 31 March 2025 and 2024:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Repayment of lease liabilities to a

group of lesors in which a director

of the Company and certain family

members of another director of

the Company have ownership

interest in an underlying aset

向一组出租人偿还租赁负

债，当中，本公司董事及

本公司另一名董事之若干

家族成员于相关资产拥有

所有权益

(b) Remuneration for key management personel

(including directors) of the Group

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Salaries, alowances and other

benefits in kind

薪金、津贴及其他实物福利

4,291

Retirement benefits schemes

contributions

退休福利计划供款

4,333

Further details of the Directors’ remuneration are set out in

Note 12 to the consolidated financial statements.

53,725	1,260	54,985
–	(812)	(812)
131,649	–	131,649
(125,132)	–	(125,132)
(1,930)	(53)	(1,983)
4,587	(865)	3,722
1,930	53	1,983
60,242	448	60,690

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

162Skymision Group Holdings Limited Anual Report 2024/25

29. 融资活动产生之负债对账

下表详述本集团因融资活动产生的负

债变动，包括现金及非现金变动。融

资活动产生之负债为现金流量已或将

于本集团综合现金流量表内之融资活

动中分类之负债：

29. RECONCILIATION OF LIABILITIES ARISING FROM

FINANCING ACTIVITIES

The table below details changes in the Group’s liabilities arising

from financing activities, including both cash and non-cash changes.

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:

Interest-

bearing

borowings

Lease

liabilitiesTotal

计息借贷租赁负债总计

HK$’000HK$’000HK$’000

千港元千港元千港元

At 1 April 2023于二零二三年四月一日47,4881,92749,415

Change from cash flows:来自现金流量之变动：

Repayment of leases偿还租赁–(907)(907)

New interest-bearing borowings

raised

筹集新计息借贷

101,367–101,367

Repayment of interest-bearing

borowings

偿还计息借贷

(95,066)–(95,066)

Interest paid已付利息(1,862)(103)(1,965)

4,439(1,010)3,429

Non-cash changes:非现金变动：

New lease entered已订立新租赁–734734

Early termination of a lease租赁提前终止–(494)(494)

Interest expenses利息开支1,7981031,901

1,7983432,141

At 31 March 2024于二零二四年三月三十一日

Change from cash flows:来自现金流量之变动：

Repayment of leases偿还租赁

New interest-bearing borowings

raised

筹集新计息借贷

Repayment of interest-bearing

borowings

偿还计息借贷

Interest paid已付利息

Non-cash changes:非现金变动：

Interest expenses利息开支

At 31 March 2025于二零二五年三月三十一日

214,732
125,390
665
340,787
26,680
60,242
86,922

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

163天任集团控股有限公司年报 2024/25

30. 资本风险管理

本集团资本管理之目标为确保持续经

营能力，以持续为股东提供回报及为

其他持份者带来利益，维持最佳资本

结构以降低资本成本，并支持本集团

之稳定及增长。管理层将综合财务状

况表中披露的总权益视为本集团的资

本。

本集团积极且定期检讨及管理其资本

架构，以确保最佳资本架构及股东

回报，同时考虑到本集团的未来资本

需求。为了维持或调整资本架构，本

集团可能会调整派付予股东的股息金

额、发行新股或向股东返还资本。截

至二零二五年及二零二四年三月三十

一日止年度，有关目标、政策或程序

并无变动。

31. 金融风险管理目标及政策

(a) 金融工具类别

30. CAPITAL RISK MANAGEMENT

The objectives of the Group’s capital management are to safeguard

its ability to continue as a going concern in order to provide returns

for shareholders and benefits for other stakeholders, to maintain an

optimal capital structure to reduce the cost of capital and to suport

the Group’s stability and growth. The management consider the

total equity as disclosed in the consolidated statement of financial

position as the Group’s capital.

The Group actively and regularly reviews and manages its capital

structure to ensure optimal capital structure and shareholders’

returns, taking into consideration the future capital requirements of

the Group. In order to maintain or adjust the capital structure, the

Group may adjust the amount of dividends paid to shareholders,

isue new shares or return capital to shareholders. No changes were

made in the objectives, policies or proceses during the years ended

31 March 2025 and 2024.

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES

(a) Categories of financial instruments

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Financial asets金融资产

Amortised cost:摊销成本：

Trade and other receivables贸易应收账款及其他应收账款334,946

Contract asets合约资产103,079

Cash and cash equivalents现金及现金等价物13,412

451,437

Financial liabilities金融负债

At amortised cost:按摊销成本计量：

Trade and other payables贸易应付账款及其他应付账款48,754

Interest-bearing borowings计息借贷53,725

102,479

– *

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

164Skymision Group Holdings Limited Anual Report 2024/25

（续）

(b) 财务风险管理目标及政策

本集团的金融工具包括贸易应收

账款及其他应收账款、合约资

产、银行结余及现金、贸易应

付账款及其他应付账款及计息借

款。该等金融工具的详情于各项

附注中披露。有关该等金融工具

的风险包括利率风险、信贷风险

及流动资金风险。有关该等金融

工具的风险及如何减轻该等风险

的政策载于下文。本集团管理层

管理及监察该等风险，确保及时

有效地实施适当措施。

利率风险

本集团面临与租赁负债（详情见附

注23）有关之公平值利率风险。

本集团亦面临与浮息银行结余

（详情见附注20）及浮息银行借贷

（详情见附注22）有关之现金流量

利率风险。本集团的现金流量利

率风险主要集中在银行结余利率

波动及因本集团借款而产生的香

港银行同业拆息。本集团旨在保

持借款按可变利率计息。本集团

现时并无对冲其所面对的利率风

险。然而，管理层密切监察利率

风险敞口，并将于有需要时考虑

对冲显著的利率风险敞口。

按摊销成本计量的金融资产的总

利息收入：

,000港元

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

The Group’s financial instruments comprise trade and other

receivables, contract asets, bank balances and cash, trade

and other payables and interest-bearing borowings. Details

of these financial instruments are disclosed in respective

notes. The risks asociated with these financial instruments

include interest rate risk, credit risk and liquidity risk. The

risks asociated with these financial instruments and the

policies on how to mitigate these risks are set out below. The

management of the Group manages and monitors these

exposures to ensure apropriate measures are implemented

in a timely and efective maner.

Interest rate risk

The Group is exposed to fair value interest rate risk in relation

to, lease liabilities (se Note 23 for details). The Group is also

exposed to cash flow interest rate risk in relation to variable-

rate bank balances (se Note 20 for details) and variable-rate

bank borowings (se Note 22 for details). The Group’s cash

flow interest rate risk is mainly concentrated on the fluctuation

of interest rates on bank balances and HIBOR arising from the

Group’s borowings. The Group aims at keping borowings

at variable rates. The Group curently does not hedge its

exposure to interest rate risks. However, the management

monitors the interest rate risk exposure closely and wil

consider hedging significant interest rate risk exposure should

the ned arise.

Total interest income from financial asets that are measured

at amortised cost:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Financial asets at amortised cost按摊销成本计量的金融资产3

$1,000

1,930

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

165天任集团控股有限公司年报 2024/25

（续）

(b) 财务风险管理目标及政策（续）

利率风险（续）

未按公平值计入损益的金融负债

的利息支出：

敏感度分析

以下敏感度分析乃基于报告期末

之利率风险厘定。该分析乃假设

于报告期末尚未偿还之金融工具

于整个年度尚未偿还而编制。可

变利率银行借贷增加或减少100

个基点，代表管理层对利率合理

可能变动的评估。由于管理层认

为浮息银行结余所引致的现金流

量利率风险并不显著，故并未将

银行结余纳入敏感度分析。

倘银行借贷利率上升╱下降100

个基点，而所有其他变数维持不

变，则本集团截至二零二五年三

月三十一日止年度的除税前亏损

将增加╱减少约602,000港元（二

零二四年：截至二零二四年三月

三十一日止年度之除税前亏损将

增加╱减少约537,000港元）。

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Interest rate risk (Continued)

Interest expense on financial liabilities not measured at FVTPL:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Financial liabilities at amortised cost按摊销成本计量的金融负债1,798

Sensitivity analysis

The sensitivity analysis below has ben determined based

on the exposure to interest rates at the end of the reporting

period. The analysis is prepared asuming the financial

instruments outstanding at the end of the reporting period

were outstanding for the whole year. A 100 basis points

increase or decrease in variable-rate bank borowings are used

and represents management’s asesment of the reasonably

posible change in interest rates. Bank balances are excluded

from sensitivity analysis as the management considers that the

exposure of cash flow interest rate risk arising from variable-

rate bank balances is insignificant.

If the interest rate on bank borowings had ben 100 basis

points higher/lower and al other variables were held constant,

the Group’s los before tax for the year ended 31 March 2025

would increase/decrease by aproximately HK$602,000 (2024:

los before tax for the year ended 31 March 2024 would

increase/decrease by aproximately HK$537,000).

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

166Skymision Group Holdings Limited Anual Report 2024/25

（续）

(b) 财务风险管理目标及政策（续）

营运风险评估

于截至二零二五年三月三十一日

止年度，本集团的营运风险主要

归因于对数个主要客户的高度依

赖。截至二零二五年三月三十一

日止年度，3名（二零二四年：4

名）最大客户占本集团总收入约

349,843,000港元或86.8%（二零

二四年：约585,376,000港元或

96.3%）。董事将继续密切监察此

主要客户的表现及财务状况，以

避免对本集团之财务状况造成任

何不利影响。

信贷风险及减值评估

信贷风险指对手方未能履行其合

约责任，导致本集团蒙受财务亏

损之风险。本集团的信贷风险主

要来自贸易应收账款及其他应收

账款、合约资产及银行结余。本

集团并无持有任何抵押品或其他

信贷增值以覆盖其与金融资产及

合约资产相关的信贷风险。

本集团根据预期信贷亏损模型对

金融资产及合约资产进行减值评

估。有关本集团信贷风险管理、

最大信贷风险承担及相关减值评

估（如适用）的资料概述如下：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Operational risk asesment

During the year ended 31 March 2025, the Group’s exposure

to operational risk is primarily atributable to heavy reliance

on several major customers. The 3 (2024: 4) largest customers

acounted for aproximately HK$349,843,000 or 86.8% (2024:

aproximately HK$585,376,000 or 96.3%) of the Group’s total

revenue for the year ended 31 March 2025. The Directors wil

continue closely monitoring the performance and financial

position of this major customer to avoid any adverse impact on

the Group’s financial position.

Credit risk and impairment asesment

Credit risk refers to the risk that the Group’s counterparties

default on their contractual obligations resulting in financial

loses to the Group. The Group’s credit risk exposure are

primarily atributable to trade and other receivables, contract

asets and bank balances. The Group does not hold any

colateral or other credit enhancements to cover its credit risk

asociated with its financial asets and contract asets.

The Group performed impairment asesment for financial

asets and contract asets under ECL model. Information

about the Group’s credit risk management, maximum credit

risk exposures and the related impairment asesment, if

aplicable, are sumarised as below:

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

167天任集团控股有限公司年报 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

因客户合约产生的贸易应收账款

及合约资产

就贸易应收账款及合约资产而

言，会对所有客户进行整体信贷

评估。除了本集团管理层认为回

收存在高度不确定性的贸易应收

账款及合约资产（该等资产会被单

独评估）外，该等评估集中于客户

的财务状况、过往付款记录，并

考虑与客户相关的具体资料以及

交易对手所处的经济环境。已实

施监控程序以确保采取跟进行动

以收回逾期债务。此外，本集团

就其金融资产及合约资产根据预

期信贷亏损模型进行减值评估。

就此而言，管理层认为，本集团

的信贷风险已大幅降低。

本集团有集中信贷风险。于二零

二五年三月三十一日，有3位客

户（二零二四年：4位客户）个别

贡献占本集团贸易应收账款及合

约资产总额10%以上。于二零二

五年三月三十一日，来自该等客

户的贸易应收账款及合约资产总

额约占本集团贸易应收账款及合

约资产总额的约72.0%（二零二四

年：约88.6%）。

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

Trade receivables and contract asets arising from contracts

with customers

In respect of trade receivables and contract asets, colective

credit evaluations are performed on al customers. Except for

trade receivables and contract asets which the management

of the Group considered as high uncertainty of recovery, which

are asesed for individualy, the evaluations focus on the

customer’s financial position, past history of making payments

and take into acount information specific to the customer

as wel as pertaining to the economic environment in which

the counterparty operates. Monitoring procedures have ben

implemented to ensure that folow-up action is taken to recover

overdue debts. In adition, the Group performs impairment

asesment under the ECL model on its financial asets and

contract asets. In this regard, management considers that the

Group’s credit risk is significantly reduced.

The Group has concentration of credit risk. As at 31 March

2025, 3 customers (2024: 4 customers) which individualy

contributed over 10% of the Group’s agregate trade

receivables and contract asets. The agregate amounts of

trade receivables and contract asets from these customers

amounted to aproximately 72.0% (2024: aproximately 88.6%)

of the Group’s total gros trade receivables and contract asets

as at 31 March 2025.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

168Skymision Group Holdings Limited Anual Report 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

其他应收账款

管理层根据历史结算记录、过往

经验，以及合理且支持的前瞻性

定量及定性资料，定期对存款及

其他应收账款的可收回性进行个

别评估。管理层相信自初步确认

以来信贷风险并无显著增加，且

本集团根据12个月预期信贷亏损

提供减值拨备。

截至二零二五年及二零二四年三

月三十一日止年度，本集团评估

存款及其他应收账款之预期信贷

亏损并不重大，故并无确认亏损

拨备。

银行结余

由于对手方为获国际信贷评级机

构评为高信贷评级或信誉良好的

银行，银行结余的信贷风险有

限。本集团参考外部信贷评级机

构发布的相关信贷评级等级的违

约概率及违约亏损相关资料，评

估定期存款及银行结余的12个

月预期信贷亏损。根据平均亏损

率，定期存款及银行结余之12

个月预期信贷亏损被认为并不重

大，因此并无确认亏损拨备。

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

Other receivables

The management makes periodic individual asesment on

the recoverability of deposits and other receivables based

on historical setlement records, past experience, and also

quantitative and qualitative information that is reasonable and

suportive forward-loking information. The management

believes that there is no significant increase in credit risk since

initial recognition and the Group provided impairment based

on 12m ECL.

For the years ended 31 March 2025 and 2024, the Group

asesed the ECL on deposits and other receivables are

insignificant and thus no los alowance is recognised.

Bank balances

Credit risk on bank balances is limited because the

counterparties are reputable banks with high credit ratings

asigned by international credit agencies. The Group asesed

12m ECL for time deposit and bank balances by reference to

information relating to probability of default and los given

default of the respective credit rating grades published by

external credit rating agencies. Based on the average los

rates, the 12m ECL on time deposit and bank balances is

considered to be insignificant and therefore no los alowance

was recognised.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

169天任集团控股有限公司年报 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

本集团内部信贷风险评级框架包

括以下几个类别：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

The Group’s internal credit risk grading framework comprises

the folowing categories:

Internal

credit ratingDescription

Trade receivables/

contract asetsOther financial asets

内部信贷评级描述贸易应收账款╱合约资产其他金融资产

Low riskThe counterparty has a low risk of default and does not

have any past-due amounts

Lifetime ECL –

not credit-impaired

12m ECL

低风险交易对手的违约风险较低并且并无任何逾期金额全期预期信贷亏损

－非信贷减值

12个月预期信贷亏损

Watch listDebtor frequently repays after due dates but

usualy setle in ful

Lifetime ECL –

not credit-impaired

12m ECL

观察名单债务人经常于到期日后还款，但通常全数结清全期预期信贷亏损

－非信贷减值

12个月预期信贷亏损

DoubtfulThere have ben significant increases in credit risk since

initial recognition through information developed

internaly or external resources

Lifetime ECL –

not credit-impaired

Lifetime ECL –

not credit-impaired

呆账自从透过内部或外部资源开发的资料初步确认以来，信贷风

险已显著增加

全期预期信贷亏损

－非信贷减值

全期预期信贷亏损

－非信贷减值

LosThere is evidence indicating the aset is credit-impairedLifetime ECL –

credit-impaired

Lifetime ECL –

credit-impaired

亏损有证据显示该资产已信贷减值全期预期信贷亏损

－信贷减值

全期预期信贷亏损

－信贷减值

Write-ofThere is evidence indicating that the debtor is in severe

financial dificulty and the Group has no realistic

prospect of recovery

Amount is writen-ofAmount is writen-of

撇销有证据显示债务人处于严重财务困难及本集团并无可变现收

回前景

金额已撇销金额已撇销

265,273
31,698	296,971
	544
	665
160,707
7,427	168,134

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

170Skymision Group Holdings Limited Anual Report 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

下表详述本集团金融资产及合约

资产之信贷风险承受情况，该等

资产需进行预期信贷亏损评估：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

The tables below detail the credit risk exposures of the Group’s

financial asets and contract asets, which are subject to ECL

asesment:

Notes

External

credit rating

Internal

credit rating12m or lifetime ECL

2025 Gros

carying amounts

2024 Gros

carying amounts

附注

外部

信贷评级

内部

信贷评级

12个月或全期预期

信贷亏损二零二五年账面总值二零二四年账面总值

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Financial asets at amortised cost

按摊销成本计量之金融资产

Trade receivables18N/A(Note 2)Lifetime ECL

(not credit-impaired)

323,688

贸易应收账款不适用（附注2）全期预期信贷亏损

（非信贷减值）

Lifetime ECL

(credit-impaired)

33,262356,950

全期预期信贷亏损

（信贷减值）

Other receivables18N/A(Note 1)12m ECL92

其他应收账款不适用（附注1） 12个月预期信贷亏损

Bank balances20A1 – Aa2N/A12m ECL13,412

银行结余A1－Aa2 不适用12个月预期信贷亏损

Other item

其他项目

Contract asets19N/A(Note 2)Lifetime ECL

(not credit-impaired)

101,355

合约资产不适用（附注2）全期预期信贷亏损

（非信贷减值）

LosLifetime ECL

(credit-impaired)

5,246106,601

亏损全期预期信贷亏损

（信贷减值）

–	544	544

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

171天任集团控股有限公司年报 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

附注：

本集团使用逾期资料以评估信

贷风险自初步确认后是否显著

增加。

(2) 就贸易应收账款及合约资产而

言，本集团已根据香港财务报

告准则第9号采用简化方法，

按全期预期信贷亏损计量亏损

拨备。本集团按整体基准厘定

该等项目的预期信贷亏损，并

按逾期状况进行分组。

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

龄评估客户的减值，因为该等

客户具有共通的风险特征，该

等特征代表客户根据合约条款

支付所有到期款项的能力。下

表提供有关贸易应收账款之信

贷风险资料，该等应收账款乃

根据整体基准使用拨备矩阵于

全期预期信贷亏损（无信贷减

值）内进行评估。于二零二五年

三月三十一日，总账面值分别

约为31,698,000港元（二零二

四年：33,262,000港元）及约

7,247,000港元（二零二四年：

5,246,000港元）的重大未偿还

结余或信贷减值贸易应收账款

及合约资产已单独评估，或被

视为信贷减值。

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

Notes:

, the Group

uses past due information to ases whether credit risk has

increased significantly since initial recognition.

Past due

Not past

due/no fixed

repayment

termsTotal

逾期

并无逾期∕

无固定

还款期总计

HK$’000HK$’000HK$’000

千港元千港元千港元

As at 31 March 2025于二零二五年三月三十一日

Other receivables and deposits其他应收账款及按金

As at 31 March 2024于二零二四年三月三十一日

Other receivable and deposits其他应收账款及按金–9292

, the Group has

aplied the simplified aproach in HKFRS 9 to measure the los

alowance at lifetime ECL. The Group determines the ECL on

these items on a colective basis, grouped by past due status.

As part of the Group’s credit risk management, the Group uses

debtors’ ageing to ases the impairment for its customers

because those customers have comon risk characteristics that

are representative of the customers’ abilities to pay al amounts

due in acordance with the contractual terms. The folowing table

provides information about the exposure to credit risk for trade

receivables which are asesed based on a colective basis by

using provision matrix within lifetime ECL (not credit-impaired).

Significant outstanding balances or credit-impaired trade

receivables and contract asets with gros carying amounts

of aproximately HK$31,698,000 (2024: HK$33,262,000) and

aproximately HK$7,247,000 (2024: HK$5,246,000) respectively

as at 31 March 2025 were asesed individualy or considered as

credit-impaired.

4.03%	12,186
4.11%	24,993
4.69%	634
5.18%	9,307
5.92%	8,770
24.51%	209,383
24.51%	265,273

4.03%	76,245
4.30%	1,591
4.69%	1,375
5.19%	1,171
5.92%	16,084
49.36%	64,241
49.36%	160,707

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

172Skymision Group Holdings Limited Anual Report 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

附注：（续）

（续）

账面总值：

估计亏损率乃根据债务人预期

周期内观察到的历史违约率估

算，并按可在不需过多成本或

努力下获得的前瞻性资料作出

调整。管理层会定期检讨分

组，以确保有关特定债务人的

资料得到更新。

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

Notes: (Continued)

(2) (Continued)

Gros carying amount:

二零二五年二零二四年

AverageTradeAverageTrade

los ratereceivablelos ratereceivable

平均亏损率贸易应收账款平均亏损率贸易应收账款

HK$’000HK$’000

千港元千港元

Curent即期0.26%35,946

1-30 days past due逾期1-30日0.27%33,707

31-60 days past due逾期31-60日0.30%49,689

61-90 days past due逾期61-90日0.33%40,073

91-365 days past due逾期91-365日0.39%164,273

Over 1 year past due逾期超过1年–

323,688

二零二五年二零二四年

AverageContractAverageContract

los rateasetslos rateasets

平均亏损率合约资产平均亏损率合约资产

HK$’000HK$’000

千港元千港元

Curent即期0.26%101,355

1-30 days past due逾期1-30日N/A不适用–

31-60 days past due逾期31-60日N/A不适用–

61-90 days past due逾期61-90日N/A不适用–

91-365 days past due逾期91-365日N/A不适用–

Over 1 year past due逾期超过1年N/A不适用–

101,355

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 that is available

without undue cost or efort. The grouping is regularly reviewed

by management to ensure relevant information about specific

debtors is updated.

1,163	20,933	22,096
–	(750)	(750)
50,370	8,518	58,888
(211)	211	–
2,549	–	2,549
53,871	28,912	82,783

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

173天任集团控股有限公司年报 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

下表显示已确认贸易应收账款亏

损拨备的对账：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

The folowing table show reconciliation of los alowances that

has ben recognised for trade receivables:

Lifetime ECLifetime ECL

(not credit-

impaired)

(credit-

impaired)Total

全期预期

信贷亏损

（非信贷减值）

全期预期

信贷亏损

（信贷减值）总计

HK$’000HK$’000HK$’000

千港元千港元千港元

As at 1 April 2023:于二零二三年四月一日：1,2461,4522,698

Change due to financial instruments

recognised as at 1 April 2023:

因金融工具变动于二零二三年

四月一日确认：

– impairment loses recognised–确认之减值亏损–14,65714,657

– transfer to credit-impaired–转移至信贷减值(131)131–

New financial aset originated新金融资产生484,6934,741

As at 31 March 2024:于二零二四年三月三十一日：

Change due to financial instruments

recognised as at 1 April 2024:

因金融工具变动于二零二四年

四月一日确认：

– Impairment loses reversed– 拨回之减值亏损

– impairment loses recognised– 确认之减值亏损

– transfer to credit-impaired– 转移至信贷减值

New financial aset originated新金融资产生

At 31 March 2025于二零二五年三月三十一日

50,370	8,518
2,549	–

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

174Skymision Group Holdings Limited Anual Report 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

贸易应收账款亏损拨备的变动主

要原因如下：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

Changes in the los alowances of trade receivables are mainly

due to:

(Decrease) increase in lifetime ECL

二零二五年

全期预期信贷亏损（减少）增加

Not credit-

impaired

Credit-

impaired

非信贷减值信贷减值

HK$’000HK$’000

千港元千港元

Further impairment made for trade

receivables due to increase in credit risk

由于信贷风险增加，贸易应收账款

进一步减值

New trade receivables with gros amount of

aproximately HK$55,891,000 and HK$nil

respectively

新贸易应收账款总金额分别约为

55,891,000港元及零港元

(Decrease) increase in lifetime ECL

二零二四年

全期预期信贷亏损（减少）增加

Not credit-

impaired

Credit-

impaired

非信贷减值信贷减值

HK$’000HK$’000

千港元千港元

Trade debtors with a gros amount of

aproximately HK$25,565,000 defaulted

and recognised to credit-impaired

贸易债务人之总值约25,565,000港元违约

并确认为信贷减值

–14,657

Trade debtors defaulted and transfered to

credit-impaired

贸易债务人违约并转移至信贷减值

(131)131

New trade receivables with gros amount

of aproximately HK$18,461,000 and

HK$7,544,000 respectively

新贸易应收账款总金额分别约为

18,461,000港元及7,544,000港元

484,693

259	3,263	3,522
31,456	3,544	35,000
(6)	6	–
4,222	–	4,222
35,931	6,813	42,744

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

175天任集团控股有限公司年报 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

下表显示已确认合约资产亏损拨

备的对账：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

The folowing table show reconciliation of los alowances that

has ben recognised for contract asets:

Lifetime

ECL (not credit-

impaired)

Lifetime

ECL (credit-

impaired)Total

全期预期

信贷亏损

（非信贷减值）

全期预期

信贷亏损

（信贷减值）总计

HK$’000HK$’000HK$’000

千港元千港元千港元

As at 1 April 2023于二零二三年四月一日240–240

Change due to financial instruments

recognised as at 1 April 2023:

因金融工具变动于二零二三年

四月一日确认：

– impairment loses recognised– 确认之减值亏损–3,2283,228

New financial aset originated新金融资产生193554

At 31 March 2024 and 1 April 2024于二零二四年三月三十一日及

二零二四年四月一日

Change due to financial instruments

recognised as at 1 April 2024:

因金融工具变动于二零二四年

四月一日确认：

– impairment loses recognised – 确认之减值亏损

– transfered to credit-impaired – 转移至信贷减值

New financial aset originated新金融资产生

At 31 March 2025于二零二五年三月三十一日

31,456	3,544
4,222	–

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

176Skymision Group Holdings Limited Anual Report 2024/25

（续）

(b) 财务风险管理目标及政策（续）

信贷风险及减值评估（续）

合约资产亏损拨备的变动主要是

由于：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Credit risk and impairment asesment (Continued)

Changes in the los alowances of contract asets are mainly

due to:

Increase in lifetime ECL

二零二五年

全期预期信贷亏损增加

Not credit-

impaired

Credit-

impaired

非信贷减值信贷减值

HK$’000HK$’000

千港元千港元

Further impairment made for contract asets

due to increase in credit risk

由于信贷风险增加，合约资产

进一步减值

New contract asets with gros amount of

aproximately HK$96,465,000 and nil

respectively

新合约资产之总金额分别

约为96,465,000港元及零

Increase in lifetime ECL

二零二四年

全期预期信贷亏损增加

Not credit-

impaired

Credit-

impaired

非信贷减值信贷减值

HK$’000HK$’000

千港元千港元

Contract asets with a gros amount of

aproximately HK$5,219,000 defaulted

and recognised to credit-impaired

总值约5,219,000港元的合约资产已违约并

确认为信贷减值

–3,228

New contract asets with gros amount

of aproximately HK$7,308,000 and

HK$56,000 respectively

新合约资产之总金额分别约为7,308,000港

元及56,000港元

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

177天任集团控股有限公司年报 2024/25

（续）

(b) 财务风险管理目标及政策（续）

流动资金风险

在流动性风险管理方面，本集团

监察并维持充足的现金及现金等

价物，以资助本集团的营运及预

期扩展。本集团的主要现金需求

包括支付经营开支。本集团主要

透过业务产生的资金为营运资金

需求提供资金及借贷。

由于本集团于二零二五年三月三

十一日违反贷款契约，故本集团

面对流动资金风险。本集团的流

动资金主要取决于未来可动用的

资金及本集团履行到期财务责任

的能力。有关详情载于综合财务

报表附注3.1。

下表详列本集团金融负债于各报

告期末的剩余合约到期日，此乃

根据合约未贴现金流量（包括按

合约利率计算的利息付款）及本集

团可能须付款的最早日期计算。

具体而言，附带按要求偿还条款

的贷款已包括最早时段，而不论

银行贷款人选择是否行使：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Liquidity risk

In the management of the liquidity risk, the Group monitors

and maintains suficient level of cash and cash equivalents

to finance the Group’s operations and expected expansion.

The Group’s primary cash requirements include payments for

operating expenses. The Group finances its working capital

requirements mainly by the funds generated from operations

and borowings.

The Group is exposed to liquidity risk as the Group had

breached the loan covenant as at 31 March 2025. The liquidity

of the Group primarily depends on the future funding being

available and the ability of the Group to met its financial

obligations as they fal due. Details of which are set out in Note

3.1 to the consolidated financial statements.

The folowing table details the remaining contractual maturities

at the end of each reporting period of the Group’s financial

liabilities, which are based on contractual undiscounted cash

flows (including interest payments computed using contractual

rates) and the earliest date the Group may be required to pay.

Specificaly, borowings with a repayment on demand clause

are included in the earliest time band regardles of probability

of the lenders of banks chosing to exercise:

–	26,680	–	26,680	26,680
5.69%	60,242	–	60,242	60,242
5.83%	456	–	456	448
5.83%	87,378	–	87,378	87,370

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

178Skymision Group Holdings Limited Anual Report 2024/25

（续）

(b) 财务风险管理目标及政策（续）

流动资金风险（续）

流动资金表：

附带按要求偿还条款的计息贷款

已包括在上述到期日分析中的

「按要求或1年以下」时段内。于

二零二五年三月三十一日，该等

计息借贷的总额为60,242,000港

元（二零二四年：53,725,000港

元）。考虑到本集团的财务状况，

管理层认为银行作为贷款人行使

酌情权要求即时还款的可能性不

大。管理层相信该等计息借贷将

于报告期末后5年内根据贷款

协议所载的预定还款日期偿还，

详情载于下表（该表包括利息及本

金现金流量）：

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Liquidity risk (Continued)

Liquidity table:

Weighted

average

interest rate

demand

or within

1 year1–5 years

Total

contractual

undiscounted

cash flow

Total

carying

amount

利率加权

平均数

按要求或

1年以下1至5年

合约未贴现

现金流量

总额账面总值

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

As at 31 March 2025于二零二五年三月三十一日

Trade and other payables贸易应付账款及其他应付账款

Interest-bearing borowings计息借贷

Lease liabilities租赁负债

As at 31 March 2024于二零二四年三月三十一日

Trade and other payables贸易应付账款及其他应付账款–48,754–48,75448,754

Interest-bearing borowings计息借贷6.69%53,725–53,72553,725

Lease liabilities租赁负债5.83%8644561,3201,260

103,343456103,799103,739

Interest-bearing borowings with a repayment on demand

clause are included in the “on demand or within 1 year” time

band in the above maturity analysis. As at 31 March 2025,

the agregate amounts of these interest-bearing borowings

amounted to HK$60,242,000 (2024: HK$53,725,000). Taking

into acount the Group’s financial position, the management

does not believe that it is probable that the banks as the

lenders wil exercise their discretionary rights to demand

imediate repayment. The management believes that such

interest-bearing borowings wil be repaid over 5 years

after the end of the reporting period in acordance with the

scheduled repayment dates set out in the loan agrements,

details of which are set out in the table below (The table

includes both interest and principal cash flows):

53,171	1,074	3,222	4,208	61,675	60,242

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

179天任集团控股有限公司年报 2024/25

（续）

(b) 财务风险管理目标及政策（续）

流动资金风险（续）

金融工具的公平值

本集团管理层认为，本集团的金

融资产及负债的账面值与其于二

零二五年及二零二四年三月三十

一日的公平值并无重大差异。

31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND

POLICIES (CONTINUED)

(b) Financial risk management objective and policies

(Continued)

Liquidity risk (Continued)

Maturity Analysis – Bank loans with a repayment on demand clause based on scheduled repayments

到期日分析 – 依据排定的偿还期，附有按要求偿还条款的银行贷款

Les than 1 year1–2 years2–5 yearsOver 5 years

Total

contractual

undiscounted

cash flow

Total

carying amount

少于1年1至2年2至5年5年以上

合约未贴现

现金流量总额账面总值

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元

31 March 2025二零二五年三月三十一日

31 March 2024二零二四年三月三十一日46,6151,0743,2225,28256,19353,725

Fair value measurements of financial instruments

In the opinion of management of the Group, the carying

amounts of the financial asets and liabilities of the Group

caried at amounts are not materialy diferent from their fair

values as at 31 March 2025 and 2024.

–*
102,056
183
102,239
600
101,639
16,000
85,639
101,639

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

180Skymision Group Holdings Limited Anual Report 2024/25

32. 本公司财务状况表及储备

本公司之财务状况表已于二零二五年

六月三十日获董事会批准并授权刊

发，且由以下董事代表签署：

,000 港元

32. STATEMENT OF FINANCIAL POSITION AND RESERVES

OF THE COMPANY

二零二五年二零二四年

NoteHK$’000HK$’000

附注千港元千港元

Non-curent asets非流动资产

Investments in subsidiaries于附属公司的投资–*

Curent asets流动资产

Amount due from a subsidiary应收一间附属公司款项102,256

Bank balance and cash银行结余及现金186

102,442

Curent liability流动负债

Other payable其他应付款项200

Net curent asets and net asets流动资产净值及资产净值102,242

Capital and reserves资本及储备

Share capital股本16,000

Reserves (Note)储备（附注）a86,242

Total equity权益总额102,242

The statement of financial position of the Company was aproved

and authorised for isue by the Board of Directors on 30 June 2025

and are signed on its behalf by:

Leung Yam CheungLeung Wing Chun

梁任祥梁荣进

DirectorDirector

董事董事

$1,000

91,065	(5,426)	85,639

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

181天任集团控股有限公司年报 2024/25

（续）

附注：

(a) 本公司的储备

32. STATEMENT OF FINANCIAL POSITION AND RESERVES

OF THE COMPANY (CONTINUED)

Note:

(a) RESERVES OF THE COMPANY

premium

Acumulated

losesTotal

股份溢价累计亏损总额

HK$’000HK$’000HK$’000

千港元千港元千港元

At 1 April 2023于二零二三年四月一日91,065(3,646)87,419

Los and total comprehensive expense

for the year

年内亏损及全面开支总额

–(1,177)(1,177)

At 31 March 2024 and 1 April 2024于二零二四年三月三十一日及

二零二四年四月一日91,065(4,823)86,242

Los and total comprehensive expense

for the year

年内亏损及全面开支总额

–(603)(603)

At 31 March 2025于二零二五年三月三十一日

32. 本公司财务状况表及储备

本公司之财务状况表已于二零二五年

六月三十日获董事会批准并授权刊

发，且由以下董事代表签署：

,000 港元

100%
100%
100%
–
–
–

–
–
–
100%
100%
100%

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

182Skymision Group Holdings Limited Anual Report 2024/25

33. 附属公司详情

于报告期末本公司直接或间接拥有之

附属公司的详情载列如下：

附注：

于本年度末，概无任何附属公司发行任何债

务证券。

33. PARTICULARS OF SUBSIDIARIES

Details of the subsidiaries directly and indirectly held by the

Company at the end of the reporting period are as folow:

Name of subsidiary

Place of

incorporation

and operations

Isued and

fuly paid up

share capital

Proportion of ownership interest

and voting power held by the CompanyPrincipal activities

附属公司名称

注册成立及

营运地点

已发行及

缴足股本公司持有的所有权益及投票权比例主要业务

DirectlyDirectlyIndirectlyIndirectly

直接直接间接间接

二零二五年二零二四年二零二五年二零二四年

Evergren Construction Development

Holding Limited (“Evergren”)

BVI

英属处女群岛

Nil

无

100%–Investment holding

投资控股

Everbright Construction Enginering

Holding Limited (“Everbright”)

BVI

英属处女群岛

Nil

无

100%–Investment holding

投资控股

Evergrow Construction Equipment

Holding Limited (“Evergrow”)

BVI

英属处女群岛

Nil

无

100%–Investment holding

投资控股

Temex Enginering Limited

(“Temex”)

天美工程有限公司（「天美」）

Hong Kong

香港

HK$10,000

10,000港元

–100%Provision of formwork

works services

提供模板工程服务

Temex Brothers Enginering Limited

(“Temex Brothers”)

天美兄弟工程有限公司（「天美兄弟」）

Hong Kong

香港

HK$10,000

10,000港元

–100%Inactive

不活跃

Kenex Scafolding Systems Co.,

Limited (“Kenex”)

建力通架系统有限公司（「建力」）

Hong Kong

香港

HK$10,000

10,000港元

–100%Suply of metal

scafold equipment

and related parts

供应金属通架设备及

Note:

None of the subsidiaries had isued any debt securities at the end of this

year.

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Notes to the Consolidated Financial Statements

综合财务报表附注

183天任集团控股有限公司年报 2024/25

34. 主要非现金交易

截至二零二四年三月三十一日止年

度，本集团就租赁物业订立一项新租

赁协议，租期为2至3年。于租赁开始

时，本集团分别确认使用权资产及租

赁负债约734,000港元及约734,000港

元。

35. 比较数字

截至二零二五年三月三十一日止年

度，为提高综合财务报表呈列的相关

性，已对综合财务报表中呈列的若干

上年度比较数字进行重新分类，以便

与本年度的呈列方式进行比较。

34. MAJOR NON-CASH TRANSACTIONS

During the year ended 31 March 2024, the Group entered into a new

lease agrement for the use of leased properties for 2 to 3 years. On

the lease comencement, the Group recognised right-of-use asets

and lease liabilities of aproximately HK$734,000 and aproximately

HK$734,000, respectively.

35. COMPARATIVE FIGURES

During the year ended 31 March 2025, for enhancing the relevance

of the presentation of the consolidated financial statements,

reclasification have ben made to certain comparative figures

presented in the consolidated financial statements in respect of

the prior year to achieve comparability with the curent year’s

presentation.

402,912
(398,565)
4,347
(105,176)
(235)
(105,411)

558
344,510
345,068
87,370
4,735
92,105
252,963

Five-Year Financial Sumary

五年财务摘要

184Skymision Group Holdings Limited Anual Report 2024/25

Year ended 31 March

截至三月三十一日止年度

二零二五年二零二四年二零二三年二零二年二零二一年

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

RESULTS业绩

Revenue收入608,078612,780538,355534,280

Cost of services服务成本(599,377)(571,077)(482,213)(462,381)

Gros profit毛利8,70141,70356,14271,899

(Los) profit before tax除税前（亏损）溢利(32,274)34,80134,46569,907

Income tax expenses所得税开支(122)(4,222)(5,678)(9,299)

(Los) profit and total comprehensive

(expense) income for the year

atributable to owners of the

Company

本公司拥有人应占年内（亏损）

溢利及全面（开支）收益总额

(32,396)30,57928,78760,608

As at 31 March

于三月三十一日

二零二五年二零二四年二零二三年二零二年二零二一年

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

ASETS AND LIABILITIES资产及负债

Non-curent asets非流动资产11,83626,20838,83345,827

Curent asets流动资产454,228464,297405,913383,151

Total asets资产总值466,064490,505444,746428,978

Curent liabilities流动负债103,29195,87184,48696,939

Non-curent liabilities非流动负债4,3993,86469635

Total liabilities负债总额107,69099,73584,55597,574

Net asets资产净值358,374390,770360,191331,404

年

度

报

告

2024/25

ANUAL REPORT

年度报告

Contents

目录

Definitions

释义

Definitions

释义

Definitions

释义

Corporate Information

公司资料

Corporate Information

公司资料

Corporate Information

公司资料

Chairman’s Statement

主席报告

Chairman’s Statement

主席报告

Management Discusion and Analysis

管理层讨论及分析

Management Discusion and Analysis

管理层讨论及分析

Management Discusion and Analysis

管理层讨论及分析

Management Discusion and Analysis

管理层讨论及分析

Management Discusion and Analysis

管理层讨论及分析

Management Discusion and Analysis

管理层讨论及分析

Management Discusion and Analysis

管理层讨论及分析

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

2018. He is a shareholder (who owns as to 50%) and since June 2007 has

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

Biographical Details of Directors and Senior Management

董事及高级管理层的履历详情

2023. During the period from 20 November 2023 to 14 March 2025, Mr.

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Note:

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Directors:

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report

企业管治报告

Corporate Governance Report