00370 港仔机器人财务报表/环境、社会及管治资料：年报2024/25

Corporate Information

公司资料

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

董事局

非执行董事

Li Mengzhe

先生（主席）

（于二零二五年一月十七日获委任）

执行董事

王颖千女士（副主席）

秦杰先生（行政总裁）

李海涛先生

樊捷先生

（于二零二四年十月二十三日辞任）

独立非执行董事

刘彤辉先生

尹美群女士

叶建木先生

执行委员会

秦杰先生（主席）

李海涛先生

樊捷先生

（于二零二四年十月二十三日辞任）

审计委员会

尹美群女士（主席）

刘彤辉先生

叶建木先生

提名委员会

Li Mengzhe

先生（主席）

（于二零二五年一月十七日获委任）

王颖千女士

刘彤辉先生

尹美群女士

叶建木先生

薪酬委员会

刘彤辉先生（主席）

尹美群女士

叶建木先生

公司秘书

何瑜先生

BOARD OF DIRECTORS

Non-Executive Director

Mr. Li Mengzhe (Chairman)

(apointed on 17 January 2025)

Executive Directors

Ms. Wang Yingqian (Deputy Chairman)

Mr. Qin Jie (Chief Executive Oficer)

Mr. Li Haitao

Mr. Fan Jie

(resigned on 23 October 2024)

Independent Non-Executive Directors

Mr. Liu Tonghui

Ms. Yin Meiqun

Mr. Ye Jianmu

EXECUTIVE COMITE

Mr. Qin Jie (Chairman)

Mr. Li Haitao

Mr. Fan Jie

(resigned on 23 October 2024)

AUDIT COMITE

Ms. Yin Meiqun (Chairman)

Mr. Liu Tonghui

Mr. Ye Jianmu

NOMINATION COMITE

Mr. Li Mengzhe (Chairman)

(apointed on 17 January 2025)

Ms. Wang Yingqian

Mr. Liu Tonghui

Ms. Yin Meiqun

Mr. Ye Jianmu

REMUNERATION COMITE

Mr. Liu Tonghui (Chairman)

Ms. Yin Meiqun

Mr. Ye Jianmu

COMPANY SECRETARY

Mr. Ho Yu

Corporate Information

公司资料

港仔机器人集团控股有限公司

2024/25

年报

注册办事处

Clarendon House, 2 Church Stret

Hamilton HM11, Bermuda

总办事处及香港主要营业地点

香港九龙

海港城港威大厦

座

楼

1901-2

及

室

核数师

中汇安达会计师事务所有限公司

香港

九龙九龙湾

宏照道

号

企业广场五期

座

楼

主要往来银行

交通银行

上海浦东发展银行

中信银行

中国光大银行

南京银行股份有限公司

北京银行股份有限公司

宁波银行股份有限公司

主要股份过户登记处

Conyers Corporate Services (Bermuda) Limited

Clarendon House, 2 Church Stret

Hamilton HM 11

Bermuda

香港股份过户登记分处

于二零二五年七月十四日或之前

卓佳登捷时有限公司

香港

夏悫道

号

远东金融中心

楼

自二零二五年七月十五日起

卓佳证券登记有限公司

香港

夏悫道

号

远东金融中心

楼

REGISTERED OFICE

Clarendon House, 2 Church Stret

Hamilton HM11, Bermuda

HEAD OFICE AND PRINCIPAL PLACE OF

BUSINES IN HONG KONG

Suites 1901-2 & 14, 19/F, Tower 6

The Gateway, Harbour City

Kowlon, Hong Kong

AUDITORS

ZHONGHUI ANDA CPA Limited

23/F, Tower 2, Enterprise Square Five

38 Wang Chiu Road

Kowlon Bay, Kowlon

Hong Kong

PRINCIPAL BANKERS

Bank of Comunications

Shanghai Pudong Development Bank

China Citic Bank

China Everbright Bank

Bank of Nanjing Co., Ltd.

Bank of Beijing Co., Ltd.

Bank of Ningbo Co., Ltd.

PRINCIPAL SHARE REGISTRAR AND TRANSFER

OFICE

Conyers Corporate Services (Bermuda) Limited

Clarendon House, 2 Church Stret

Hamilton HM 11

Bermuda

HONG KONG BRANCH SHARE REGISTRAR AND

TRANSFER OFICE

On or before 14 July 2025

Tricor Tengis Limited

17/F, Far East Finance Centre

16 Harcourt Road

Hong Kong

Efective from 15 July 2025

Tricor Investor Services Limited

17/F, Far East Finance Centre

16 Harcourt Road

Hong Kong

Chairman’s Mesage

主席讯息

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

本人很荣幸在二零二五年初加入港仔机

器人集团控股有限公司（「本公司」，及其

附属公司统称（「本集团」）的董事局（「董事

局」）并担任董事局主席，现谨代表董事局

提呈本报告。

回顾本财年期间，中国内地房地产行业面

临的风险压力，在相关政策调整优化的背

景下，开始逐步获得舒缓，但整体而言，房

地产市场仍面对著相当程度的困难。在此

行业经营环境下，房地产开发商的项目推

进普遍都放缓了节奏，本集团完成现有部

分房地产项目之后，于承接合适的新项目

方面未能达致符合理想的进度，导致相关

业务分部的收益录得较明显的下跌。另外，

集中供热业务经营权的终止也是收益减少

的主要原因之一。为了应对收益方面的压

力，本集团在年内持续加强成本费用管理，

借此尽可能冲抵收益下跌对业绩表现的影

响。

另一方面，在过往发展大数据业务的基础

上，本集团更全力推动业务方向的转型。于

二零二五年初起，本集团锚定机器人产

业为未来发展的核心并积极与市场上具有

优势的相关企业共同开拓合作机会。截至

本报告日期，本集团已为新业务设立合资

公司作为运营平台；为合资公司引进战略

股东、组建运营团队；在产业链的连接上全

方位地与上下游企业启动合作关系；在包

括物业、健康医疗、教育、康养等不同的应

用场景致力驱动机器人产品需求、争取落

实商业模式。为了彰显业务转型的决心，本

公司在二零二五年五月份完成名称更改，

以崭新的企业身份及形象深耕机器人业务

领域。本集团期望在可预见的未来能够进

一步完善及完成产品端、销售端、供应链的

整合，创造理想的业务收益。

I am honored to have joined the board of directors (the “Board”) of

Hong Kong Robotics Group Holding Limited (the “Company”, together

with its subsidiaries, the “Group”) in early 2025 and to serve as the

chairman of the Board. On behalf of the Board, I am pleased to present

this report.

Loking back to this financial year, the property sector in Mainland

China faced downward presure and risks. Although policy adjustments

and optimizations gradualy aleviated some of these presures, the

overal real estate market remained under significant strain. In this

chalenging industry environment, real estate developers have slowed

down the progres of their projects generaly. After completing certain

existing property projects, the Group was unable to secure new suitable

projects at the desired pace, resulting in a notable decline in revenue for

the relevant busines segment. In adition, the termination of operating

rights in the centralised heating busines was another major cause of

the decrease in revenue. In response to revenue presure, the Group

continued to strengthen cost and expense management throughout the

year in an efort to mitigate the impact of declining revenue on financial

results.

On the other hand, building upon the past development in big data

operations, the Group has dedicated ful eforts to drive busines

transformation. Since early 2025, the Group has anchored the

robotics industry as its core future development and actively pursued

colaborative oportunities with market-leading enterprises in related

fields. As of the date of this report, the Group has established joint

ventures as the operation platforms for the new busines, introduced

strategic shareholders to the joint ventures and asembled operation

teams, initiated comprehensive colaborative relationship with upstream

and downstream enterprises acros the industry chain, and comited

to stimulating robotics product demand and implementing busines

models in diverse aplication scenarios including property, healthcare,

education, and health and welnes. To demonstrate the comitment

to busines transformation, the Company completed the change of

company name in May 2025, reinforcing its renewed corporate identity

and image to depen rots in the robotics sector. The Group expects to

further refine and finalize integration acros products, sales, and suply

chains in the foreseable future to generate desirable busines returns.

Chairman’s Mesage

主席讯息

港仔机器人集团控股有限公司

2024/25

年报

Curently, the momentum of economic development in the Group’s

major operating regions (Mainland China and Hong Kong) is gradualy

improving, and the capital market is also embracing multiple favorable

conditions. Despite negative factors such as international geopolitical

situations and global trade disputes have brought some uncertainties to

the market and macroeconomic environment, the Group wil adhere to

prudent operation and continuous inovation to cope with chalenges.

The robotics industry has a promising prospect. Coupled with the

comercialization and popularization of robot aplication, the market

growth potential of robotics industry wil capture global atention.

Leveraging its fothold in the Hong Kong capital market and integrating

the industry strengths of its various partners, the Group is confident in

establishing its own robotics busines field and capturing greater market

share.

Last but not least, on behalf of the Board, I would like to extend my

heartfelt thanks to the management, al our employes and partners

for their contributions to the development of the Group as wel as to

shareholders for their continued suport to the Company. With the

suport and contributions from al parties, the Group wil continue to

strive for the best to achieve a beter performance and create a greater

value for our shareholders!

Li Mengzhe

Chairman

Hong Kong, 27 June 2025

目前，本集团主要营运地区（中国内地及香

港）的经济发展势头逐渐向好，资本市场也

迎来了多重利好行情。虽然国际地缘局势

和环球贸易纠纷等负面因素令市场及经济

宏观环境存在一定的不确定性，但本集团

将坚持审慎经营、不断创新来面对挑战。机

器人产业的发展前景广阔，随著应用商业

化普及化的到来，形成的市场上升潜力将

是万众瞩目的。本集团有信心凭借立足于

香港资本市场的优势，融合各合作伙伴的

行业优势，开创出属于自身的机器人业务

领域，争取更多的市场份额。

最后，本人谨代表董事局向所有对本集团

发展作出贡献的管理层、员工、合作伙伴及

一直支持本公司的股东致以真挚感谢。本

集团将继续努力，以更出色的业务表现回

馈各方的支持，为股东创造更大的价值！

主席

Li Mengzhe

香港，二零二五年六月二十七日

Management Discusion And Analysis

管理层讨论及分析

Hong Kong Robotics Group Holding 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

HK$’MHK$’M

百万港元百万港元

Financial Results Highlight

财务业绩摘要

Continuing operations

持续经营业务

Revenue

收益

116.1213.3

Total operating costs

营运成本总额

(84.0)(177.6)

Total expenses

支出总额

(96.8)(150.7)

Net los before tax and non-controling

interests

扣除税项及非控股权益前之

亏损净额

– from continuing operations

－来自持续经营业务

(138.2)(126.9)

– from discontinued operations

－来自已终止业务

(4.1)(1.5)

Los for the year atributable to owners

of the Company

本公司拥有人

应占年内亏损

– from continuing operations

－来自持续经营业务

(134.0)(129.6)

– from discontinued operations

－来自已终止业务

(4.1)(1.5)

(138.1)(131.1)

As at 31 March

于三月三十一日

二零二五年二零二四年

HK$’MHK$’M

百万港元百万港元

Extract of Financial Position

财务状况节录

Total asets

资产总值

1,536.11,722.9

Total liabilities

负债总额

(919.0)(964.9)

Net curent asets

流动资产净值

60.7116.5

Bank balances and cash

– general acounts

银行结余及现金

－一般账户

46.134.2

Net asets

资产净值

617.1758.1

Management Discusion And Analysis

管理层讨论及分析

港仔机器人集团控股有限公司

2024/25

年报

OVERVIEW

For the year ended 31 March 2025, the Group’s revenue was

aproximately HK$116.1 milion, representing a decrease of 45.6% as

compared with aproximately HK$213.3 milion last year. The significant

decrease in the Group’s revenue for the year was mainly atributable

to slugishnes in its real estate related busineses under the prevailing

real estate market conditions in the People’s Republic of China (the

“PRC”) and the busines suspension of the centralised heating busines

as detailed below. To mitigate the impact of sharp decline in its revenue,

the Group endeavoured to enhance costs control measures during the

year. As a result, the net los atributable to owners of the Company

was slightly increased from aproximately HK$131.1 milion in last year

to aproximately HK$138.1 milion in curent year, representing an

increase of aproximately 5.3%.

BUSINES AND FINANCIAL REVIEW

Building Construction Contracting Busines

The Group acquired a company, which is principaly engaged in building

construction contracting on project basis in the PRC, in May 2020.

For the year ended 31 March 2025, the Group provided building

construction contracting services for residential and comercial

construction projects mainly located in Xi’an, Shanxi Province

and Zhangjiakou, Hebei Province with total construction areas of

aproximately 184,000 square meters. The folowing table sets forth the

movement of backlog of the construction projects during the years:

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

HK$’MHK$’M

百万港元百万港元

Opening value of backlog

积存项目的期初价值

666.5856.3

Value of new projects

新项目的价值

7.3–

Value decreased due to revising of projects

amount

因修改项目金额减少的价值

–(78.9)

Value recognised based on the percentage

of completion during the year

年内基于完工比例确认的价值

(78.7)(110.9)

Closing value of backlog

积存项目的期末价值

595.1666.5

Note: The abovementioned value is inclusive of the PRC value aded tax of 9%.

概览

截至二零二五年三月三十一日止年度，本

集团之收益约为

116,100,000

港元，较去年

约

213,300,000

港元减少

45.6%

。年内，本

集团的收益大幅下降，主要是由于中华人

民共和国（「中国」）当前房地产市况疲弱，

导致其房地产相关业务表现不振，以及下

文详述之集中供热业务暂停。为缓解收益

急跌影响，本集团年内致力加强成本管控

措施。因此，本公司拥有人应占净亏损由去

年约

131,100,000

港元轻微增加至本年度约

138,100,000

港元，增幅约

5.3%

。

业务及财务回顾

楼宇建筑承包业务

本集团于二零二零年五月收购一间主要于

中国从事按项目基准进行楼宇建筑承包的

公司。截至二零二五年三月三十一日止年

度，本集团为主要位于陕西省西安市及河

北省张家口市的住宅及商业建筑项目提供

楼宇建筑承包服务，总建筑面积约

184,000

平方米。下表载列于各年内积存建筑项目

的变动情况：

附注：

上述价值包含

中国增值税。

Management Discusion And Analysis

管理层讨论及分析

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

For the year ended 31 March 2025, the revenue of the Group’s building

construction contracting busines amounted to aproximately HK$72.2

milion (2024: aproximately HK$102.7 milion) and the gros profit of

aproximately HK$8.8 milion (2024: aproximately HK$8.9 milion) was

made. The Group recorded a profit of aproximately HK$3.7 milion

(2024: los of aproximately HK$15.4 milion) in this segment.

Project Management Busines

The Group has comenced to provide project management services

in the PRC since July 2020. Acording to the project management

contracts, the Group’s project management team is principaly engaged

in management of major aspects of a construction project on yearly

basis, such as, project enginering, cost control, administration and

human resources. In view of the overal downturn in the real estate

industry in the PRC, the Group has tightened its credit asesment for

new customers in real estate related busineses. As a result, the Group

has yet to solicit any reliable new customer during the year after the

existing contracts were completed. For the year ended 31 March 2025,

no revenue of the Group’s project management busines was generated

(2024: aproximately HK$10.8 milion). Segment los of aproximately

HK$10.8 milion was incured in this segment (2024: aproximately

HK$29.3 milion).

Customised Technical Suport Busines

After the Group acquired a group of companies in August 2021 which

are principaly engaged in the provision of financial information,

solutions and data analytical services to customers in finance and

property related field in the PRC, the Group combined such newly

acquired busines with its building architecture and interior design

busines so as to provide customised technical suport services to

customers in the PRC. Same as project management busines, the Group

was unable to realise any new building architecture and interior design

busines during the year after the existing contracts were completed.

In respect of the data analytical services, the Group launched products

of system and platform to certain real estate companies and busines

management companies.

For the year ended 31 March 2025, the revenue of the Group’s

customised technical suport busines amounted to aproximately

HK$11.1 milion (2024: aproximately HK$17.6 milion) and the

gros profit of aproximately HK$11.1 milion was recorded (2024:

aproximately HK$16.1 milion). Segment profit of aproximately

HK$1.9 milion was achieved (2024: aproximately HK$6.5 milion).

截至二零二五年三月三十一日止年

度，本集团之楼宇建筑承包业务收益

约为

72,200,000

港元（二零二四年：约

102,700,000

港元）及产生毛利约

8,800,000

港元（二零二四年：约

8,900,000

港元）。

本集团于此分部录得溢利约

3,700,000

港元

（二零二四年：亏损约

15,400,000

港元）。

项目管理业务

本集团自二零二零年七月起开始在中国提

供项目管理服务。根据项目管理合约，本集

团的项目管理团队主要负责按年度管理建

筑项目的项目工程、成本控制、行政及人

力资源等主要方面。鉴于中国房地产行业

整体低迷，本集团于拓展房地产相关业务

新客户时收紧信贷评估。因此，现有合约

完成后年内本集团尚未寻得任何可靠的新

客户。截至二零二五年三月三十一日止年

度，项目管理业务并无产生收益（二零二四

年：约

10,800,000

港元）。该分部产生分部

亏损约

10,800,000

港元（二零二四年：约

29,300,000

港元）。

特制技术支援业务

本集团于二零二一年八月收购一组主要于

中国从事向金融及物业相关领域之客户提

供财务资料、解决方案及数据分析服务的

公司后，将该新收购业务与其楼宇建筑及

室内设计业务合并，以向中国客户提供特

制技术支援服务。与项目管理业务相同，

本集团于楼宇建筑及室内设计业务的现有

合约完成后年内未获新合约而致无收益。

至于数据分析服务，本集团已向若干房地

产公司及商业管理公司推出系统与平台产

品。

截至二零二五年三月三十一日止年

度，本集团特制技术支援业务之收益

约为

11,100,000

港元（二零二四年：

约

17,600,000

港元），录得毛利约为

11,100,000

港元（二零二四年：约

16,100,000

港元）。产生分部溢利约

1,900,000

港元（二零二四年：约

6,500,000

港元）。

Management Discusion And Analysis

管理层讨论及分析

港仔机器人集团控股有限公司

2024/25

年报

Property Brokerage Busines

The Group has ben engaged in provision of residential and comercial

property brokerage and consultancy services in the PRC since June 2019.

The major places of busines activities are in Xi’an, Shanxi Province of

the PRC. During the year, the local real estate transactions and deals

were stil slugish in light of weakening market sentiment. For the year

ended 31 March 2025, no revenue of the Group’s property brokerage

busines was generated (2024: nil). Coresponding los of aproximately

HK$1.2 milion was incured in this segment (2024: aproximately

HK$3.8 milion).

Geothermal Energy Busines

The Group acquired a group of companies, which are principaly

engaged in developing and utilising geothermal energy in provision of

heating and coling suply to various buildings located in residential

areas in the PRC, in March 2020. Curently, the major places of busines

activities are in Xi’an, Shanxi Province and Henan Province of the

PRC with 15 driling platforms, 6 heat exchange construction sites and

total pipeline network area of aproximately 1.8 milion square meters

covering 14 districts. The typical heating suply season in the PRC

is from November of a year to March of the next year. During non-

heating suply period of the year, the Group provides coling suply by

geothermal energy to cope with special neds from certain districts.

For the year ended 31 March 2025, the revenue of the Group’s

geothermal energy busines amounted to aproximately HK$11.4

milion (2024: aproximately HK$16.4 milion) and the gros los was

aproximately HK$0.03 milion (2024: gros profit of aproximately

HK$3.3 milion). Given the lower-than-expected growth in busines

expansion, an impairment los of aproximately HK$21.8 milion (2024:

nil) on godwil for the geothermal energy busines was recognised in

the year ended 31 March 2025 with reference to the valuation result

conducted by an independent profesional valuer. Coresponding

segment los of aproximately HK$31.8 milion was incured in this

segment (2024: aproximately HK$5.8 milion).

物业经纪业务

本集团自二零一九年六月起于中国从事提

供住宅及商业物业经纪服务以及咨询服

务。目前，业务活动主要地点位于中国陕西

省西安市。于本年度，鉴于市场疲弱，本地

房地产交易持续低迷。截至二零二五年三

月三十一日止年度，本集团物业经纪业务

并无产生收益（二零二四年：无）。该分部产

生亏损约

1,200,000

港元（二零二四年：约

3,800,000

港元）。

地热能业务

本集团于二零二零年三月收购一组主要从

事开发及利用地热能向位于中国住宅地区

之多个楼宇供暖制冷的公司。目前，业务

活动主要地点位于中国陕西省西安市及河

南省，拥有

个钻井平台及

个换热施工

工地，管网总面积约

1,800,000

平方米，覆

盖

个地区。于中国供暖季节通常为每年

十一月至翌年三月。于年内非供暖期，本集

团利用地热能提供制冷，以满足若干地区

的特殊需求。

截至二零二五年三月三十一日止年度，本

集团地热能业务之收益约为

11,400,000

港元（二零二四年：约

16,400,000

港元），

毛损约为

30,000

港元（二零二四年：毛利

约

3,300,000

港元）。鉴于业务扩展的增长

低于预期，故经参考独立专业估值师所作

估值结果，截至二零二五年三月三十一日

止年度，地热能业务确认商誉减值亏损约

21,800,000

港元（二零二四年：无）。此分部

产生相应分部亏损约

31,800,000

港元（二零

二四年：约

5,800,000

港元）。

Management Discusion And Analysis

管理层讨论及分析

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

Property Investment Busines

The Group acquired a group of companies in January 2019 which mainly

hold the investment properties in the PRC for rental income and capital

apreciation. For the year ended 31 March 2025, the rental income

generated from such investment properties amounted to aproximately

HK$6.3 milion (2024: aproximately HK$6.3 milion). Coresponding

profit of aproximately HK$1.0 milion (2024: aproximately HK$0.2

milion), after deduction of unrealised fair value los of aproximately

HK$1.9 milion on the Group’s investment properties with reference to

the valuation result conducted by an independent profesional valuer,

was made in this segment. As at 31 March 2025, the fair value of

the investment properties was aproximately HK$107.3 milion (2024:

aproximately HK$110.1 milion).

Trading Busines

As disclosed in the Company’s anouncement dated 23 March 2023,

the Group’s two major trading customers deregistered which caused

severe dificulties in carying on the Group’s trading busines. During the

year, the Group was reviewing the internal control and risk management

in respect of the trading busines, formulating posible busines model

and discusing with potential busines partners. As such, no revenue

of the Group’s trading busines was generated (2024: nil) for the year

ended 31 March 2025. The Group recorded a los of aproximately

HK$11.8 milion in this segment (2024: aproximately HK$15.3 milion).

Money Lending Busines

The Group holds a money lenders licence in Hong Kong pursuant

to the Money Lenders Ordinance (Chapter 163 of the Laws of Hong

Kong) and provides loan facilities to prospective customers including

enterprises and individuals. The Group earns interest income from the

provision of such loan facilities. The money lending customers are mainly

referals from the busines partners/existing clients of the Group and

busines contacts of the Group’s senior management, who are high net

worth individuals or companies engaged in various industries including

investment fund, trader of hi-tech equipment, investor of tourism-

related activities, etc. This segment has begun to generate returns to the

Group since April 2016. For the year ended 31 March 2025, the revenue

of the Group’s money lending busines amounted to aproximately

HK$5.1 milion (2024: aproximately HK$7.5 milion). Taking into

acount credit risks asociated with borowers, the Group asesed

their respective financial position and solvency as wel as considered

the asesment result conducted by an independent profesional valuer.

Acordingly, an impairment los of aproximately HK$11.3 milion

(2024: aproximately HK$7.5 milion) on loans and interest receivable

was recognised in the year ended 31 March 2025. Coresponding

segment los of aproximately HK$8.4 milion was incured (2024:

aproximately HK$2.5 milion).

物业投资业务

本集团于二零一九年一月收购一组公司，

该等公司主要持有于中国为赚取租赁收入

及资本增值之投资物业。截至二零二五年

三月三十一日止年度，该等投资物业产生

之租赁收入约为

6,300,000

港元（二零二四

年：约

6,300,000

港元）。该分部录得相应

溢利约

1,000,000

港元（二零二四年：约

200,000

港元）（经参考独立专业估值师进

行的估值结果并扣减本集团投资物业之未

变现公平值亏损约

1,900,000

港元后）。于

二零二五年三月三十一日，投资物业之公

平值约为

107,300,000

港元（二零二四年：

约

110,100,000

港元）。

买卖业务

诚如本公司日期为二零二三年三月二十三

日的公布所披露，本集团的两家主要贸易

客户撤销注册，对本集团开展贸易业务造

成严重困难。于本年度，本集团对贸易业

务的内部监控及风险管理进行检讨，制定

可行的业务模式以及与潜在业务伙伴洽

谈。因此，截至二零二五年三月三十一日

止年度，本集团的贸易业务并无产生收益

（二零二四年：无）。本集团在此分部录得

亏损约

11,800,000

港元（二零二四年：约

15,300,000

港元）。

借贷业务

本集团根据香港法例第

章放债人条例

持有香港放债人牌照并向包括企业及个人

在内之潜在客户提供贷款融资。本集团透

过提供有关贷款融资赚取利息收入。借贷

客户主要由本集团业务伙伴╱现有客户

及本集团高级管理层业务联系人转介，其

为高净值个人或从事投资基金等各行各业

之公司、高科技设备贸易商及旅游相关业

务投资者等。此分部已自二零一六年四月

起开始为本集团产生回报。截至二零二五

年三月三十一日止年度，本集团借贷业务

之收益约为

5,100,000

港元（二零二四年：

约

7,500,000

港元）。经计及与借款人有关

的信贷风险，本集团评估其各自财务状况

及清偿能力，并考虑独立专业估值师作出

的评估结果。因此，截至二零二五年三月

三十一日止年度，确认应收借贷及利息减

值亏损约

11,300,000

港元（二零二四年：

约

7,500,000

港元）。产生相应分部亏损约

8,400,000

港元（二零二四年：约

2,500,000

港元）。

Management Discusion And Analysis

管理层讨论及分析

港仔机器人集团控股有限公司

2024/25

年报

Securities and Futures Brokerage Busines

The Group has ben providing brokerage services for securities and

futures traded on exchanges in Hong Kong and major overseas countries

since August 2017. Due to the gradual saturation of the market for

SFC licensed corporations in the financial services industry and the

intensifying competition with the other market players, the operating

results of the regulated financial services busines of the Group was

lower than those expected at the time when the licensed corporations

were acquired by the Group in August 2017. Subsequent to the end

of the reporting period, the Group has disposed securities brokerage

busines. The Group stil has ben negotiating with certain independent

third parties for the potential disposal of futures brokerage busines so

as to realocate and concentrate resources to other potential busines.

For the year ended 31 March 2025, no revenue of the Group’s securities

and futures brokerage busines was generated (2024: aproximately

HK$0.05 milion). Coresponding segment los of aproximately HK$4.9

milion was incured (2024: aproximately HK$6.7 milion).

Centralised Heating Busines

The Group started the centralised heating busines after becoming the

reorganisation investor of a company, which is principaly engaged in

the busines of providing the heat and steam suply services in the

licensed area of Yuncheng, Shanxi through centralised pipe networks,

in September 2020. The Group was further granted an exclusive license

for the provision of centralised heating service in Yuncheng City for 30

years from 1 January 2021. In July 2024, the Management Comite

of Yuncheng Economic and Technological Development Zone*

（运城经济技术开发区管理委员会）

(the “Yuncheng Management

Comite”) served a notice dated 22 July 2024 to the Group and

decided to unilateraly terminate the franchise agrement pursuant

to the termination provisions thereof (the “Termination”). As a result,

the Group’s centralised heating busines has ben suspended and no

revenue has ben generated since 23 July 2024. The Group requested

an administrative review against the Termination and it has ben

rejected by the Yuncheng Municipal People’s Government. The Group

has then initiated an administrative litigation with the Peoples’ Court

of Yanhu District in Yuncheng City*

（运城市盐湖区人民法院）

against

the Termination and the administrative litigation is stil in the proces

of the first instance trial. Based on the PRC legal adviser’s opinion, the

administrative litigation is subject to lengthy proces and there is high

uncertainty in obtaining the court order to withdraw the Termination.

In order to realise the value of the Group’s past investment in the

centralized heating busines, optimize the alocation of resources, and

strengthen financial suport for the development of other busines

of the Group, the Group disposed the centralised heating busines

subsequent to the end of the reporting period (the “Disposal”).

证券及期货经纪业务

本集团自二零一七年八月起一直为于香

港及主要海外国家交易所买卖之证券及

期货提供经纪服务。由于金融服务行业的

证监会持牌法团市场趋于饱和以及与其

他市场参与者的激烈竞争，本集团的受规

管金融服务业务的经营业绩低于本集团于

二零一七年八月收购该等持牌法团时的

预期。于报告期末后，本集团已出售证券

经纪业务。本集团仍在就可能出售期货经

纪业务与若干独立第三方协商，以重新分

配及集中资源至其他潜在业务。截至二零

二五年三月三十一日止年度，本集团证券

及期货经纪业务并无产生收益（二零二四

年：约

50,000

港元）。产生相应分部亏损约

4,900,000

港元（二零二四年：约

6,700,000

港元）。

集中供热业务

本集团于二零二零年九月成为一间于山西

运城特许经营区域主要从事通过集中管网

提供热及供气服务业务的公司之重组投

资者后，开始集中供热业务。本集团已进一

步取得于运城市提供集中供热服务的独家

许可，自二零二一年一月一日起计为期

年。于二零二四年七月，运城经济技术开发

区管理委员会（「运城管理委员会」）向本集

团送达日期为二零二四年七月二十二日的

通知，决定根据其终止条款单方面终止特

许经营协议（「终止」）。因此，本集团集中供

热业务已暂停，自二零二四年七月二十三

日以来并无产生收益。本集团要求对终止

进行政覆议，并已被运城市人民政府驳

回。本集团随后就终止向运城市盐湖区人

民法院提起行政诉讼，行政诉讼仍处于一

审阶段。根据中国法律顾问的意见，行政诉

讼程序漫长，获得法院撤销终止令的裁定

存在高度不确定性。为变现本集团过往于

集中供暖业务的投资，优化资源分配，加大

对本集团其他业务发展的财务支持，本集

团于报告期末后出售集中供热业务（「出售

事项」）。

Management Discusion And Analysis

管理层讨论及分析

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

截至二零二五年三月三十一日止年度，

于业务暂停前提供气服务之收益约为

9,900,000

港元（二零二四年：约

51,900,000

港元），产生毛利约

2,000,000

港元（二零

二四年：毛损约

12,200,000

港元）。考虑到

出售事项的预期亏损约

48,800,000

港元，

截至二零二五年三月三十一日止年度，已

就本集团集中供热业务所用的物业、厂房

及设备入账减值亏损约

39,400,000

港元（二

零二四年：无）。本集团就此暂停分部录得

亏损约

40,500,000

港元（二零二四年：约

19,700,000

港元）。

融资租赁业务（分类为「已终止经营

业务」）

诚如二零二三╱二四年报所披露，本集团

并无于此分部开展新业务合作的计划。

本集团主要致力于跟进现有客户催收债

务。年内，本集团因无法满足经营融资租

赁业务的监管要求，被政府部门要求变更

经营范围，禁止从事该业务。因此，该业

务分部已终止经营，截至二零二五年三月

三十一日止年度，融资租赁并无收益（二

零二四年：无）。此已终止经营业务产生分

部亏损约

4,100,000

港元（二零二四年：约

1,100,000

港元）。

货运业务（分类为「已终止经营业

务」）

诚如二零二三╱二四年报所披露，于二零

二四年一月，本集团订立股份转让协议，以

出售其于新加坡的货运业务。上述出售完

成后，本集团不再从事货运服务。截至二零

二五年三月三十一日止年度，本集团货运

业务并无收益（二零二四年：约

1,600,000

港

元）。

For the year ended 31 March 2025, the revenue from the provision

of steam suply services before the busines suspension amounted to

aproximately HK$9.9 milion (2024: aproximately HK$51.9 milion)

and the gros profit of aproximately HK$2.0 milion (2024: gros los of

aproximately HK$12.2 milion) was achieved. Considering the expected

los on the Disposal of aproximately HK$48.8 milion, an impairment

los of aproximately HK$39.4 milion (2024: nil) on property, plant and

equipment utilised for the Group’s centralised heating busines was

acounted for in the year ended 31 March 2025. The Group recorded

a los of aproximately HK$40.5 milion (2024: aproximately HK$19.7

milion) in this suspended segment.

Finance Leasing Busines (clasified as

“Discontinued Operation”)

As disclosed in the 2023/24 anual report, the Group has no plan to

develop new busines coperation in this segment. The Group mainly

endeavoured to folow up with existing clients for debts colection.

During the year, the Group was unable to fulfil regulation requirements

of operating finance leasing busines and was demanded by the

government authority to amend its busines scope for prohibition of

such operation. Acordingly, this busines segment was discontinued

and there was no revenue from finance leasing for the year ended

31 March 2025 (2024: nil). The segment los from this discontinued

operation of aproximately HK$4.1 milion was incured (2024:

aproximately HK$1.1 milion).

Freight Forwarding Busines (clasified as

“Discontinued Operation”)

As disclosed in the 2023/24 anual report, the Group entered into

a share transfer agrement in January 2024 to dispose of its freight

forwarding busines in Singapore. Upon completion of the aforesaid

disposal, the Group has ben no longer engaged in the freight

forwarding busines. For the year ended 31 March 2025, there was no

revenue of the Group’s freight forwarding busines (2024: aproximately

HK$1.6 milion).

Management Discusion And Analysis

管理层讨论及分析

港仔机器人集团控股有限公司

2024/25

年报

业务更新

兹提述本公司于二零二五年三月五日、二

零二五年三月二十八日刊发之自愿性公布

及补充公布，内容有关以重组方式成立合

资公司，以发展与人形机器人智能技术及

产品有关的业务营运。二零二五年三月下

旬，合资公司的重组完成，高管人员陆续到

位，同时已组建研发、运营及服务团队，至

本报告日期合资公司及其中国附属公司人

员近

人，其中大部分为技术人员。二零

二五年四月，合资公司向香港科技园提出

了入驻申请，也已成功获得了入园资格，计

划于二零二五年七月份正式入驻。期间，合

资公司展开了人形机器人多个应用场景的

方案推进工作，其中包括：安保场景、康养

社区、健康医疗及智慧教育等方面。就前述

几个业务发展方向，本集团已分别与若干

合作伙伴，其中包括

(i)

南通市海门区海永镇

人民政府，

(i)

一间于香港从事物业管理的

香港联合交易所有限公司（「联交所」）上市

公司之附属公司，

(i)

一间于中国大陆从事

大健康产业的深圳证券交易所上市公司，

及

(iv)

一间从事融资租赁的联交所上市公司

之附属公司，签署合作框架协议或达成合

作意向，并就具体合作继续磋商。

兹提述本公司于二零二五年三月十日、二

零二五年四月十五日刊发之自愿性公布及

补充公布，内容有关以重组方式成立合资

公司，共同研发

教育应用的解决方案，及

教育智能体硬件（教育机器人）的研发生

产与销售运维。二零二五年四月，合资公司

在北京完成了组建，同时开展了河南、陕

西、广东、四川等地的教育机器人的商业模

式推广工作。根据教育类机器人产品的设

计方案，逐步形成了本集团的商业模式。

BUSINES UPDATES

Reference is made to the voluntary anouncement and the

suplementary anouncement of the Company dated 5 March 2025

and 28 March 2025 respectively, regarding the formation of a joint

venture company by way of restructuring to develop busines operations

related to humanoid robot inteligence technology and products. In late

March 2025, the restructuring of the joint venture was completed, with

senior management personel progresively deployed. Meanwhile, R&D,

operation and service teams have ben established. As of the date of

this report, the joint venture and its PRC subsidiary have a workforce of

nearly 20 personel, the majority of whom are technical staf. In April

2025, the joint venture submited an aplication for admision to the

Hong Kong Science Park and has sucesfuly obtained the eligibility

for admision, with plans to oficialy setle in July 2025. During this

period, the joint venture has advanced solutions for multiple aplication

scenarios of humanoid robots, including security scenarios, healthcare

comunities, health care and inteligent education, among others. In

respect of the aforementioned busines development directions, the

Group has respectively signed coperation framework agrements

or reached coperation intentions with several partners, including (i)

the People’s Government of Haiyong Town, Haimen District, Nantong

City, (i) a subsidiary of a company listed on The Stock Exchange of

Hong Kong Limited (the “Stock Exchange”) that is principaly engaged

in property management in Hong Kong, (i) a company listed on the

Shenzhen Stock Exchange that is principaly engaged in great healthcare

industry in Mainland China, and (iv) a subsidiary of a company listed on

the Stock Exchange that is engaged in financial leasing, and continues

to negotiate on specific coperation details.

Reference is made to the voluntary anouncement and the

suplementary anouncement of the Company dated 10 March

2025 and 15 April 2025 respectively, regarding the formation of a

joint venture company by way of restructuring to jointly develop AI

education aplication solutions, as wel as the R&D, production, sales

and operation and maintenance of AI education inteligent hardware

(educational robots). In April 2025, the joint venture was established

in Beijing, and meanwhile, the promotion of the busines model for

educational robots was caried out in Henan, Shanxi, Guangdong,

Sichuan and other regions. Based on the design schemes of educational

robot products, the Group has gradualy formed its busines model.

Management Discusion And Analysis

管理层讨论及分析

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

兹提述本公司于二零二五年三月二十四日

刊发之自愿性公布，内容有关将在江苏省

南通市海门区海永镇建设「香港仔机器人

康养示范园区项目」。至本报告日期，本集

团已提交项目概念设计报当地政府进行审

批，政府也在协助本集团与机器人康养示

范园及周围的业主单位洽商示范园的整体

规划，并帮助示范园周边配套服务的落地。

兹提述本公司于二零二四年七月二十九日

刊发之自愿性公布，内容有关与中国广电

宁夏网络有限公司（「中国广电」）就有关涵

盖发展人工智能、各类算力服务及先进计

算基础设施的战略合作签订的战略框架协

议。本集团技术团队对中国广电在中卫市

的机房等设施进行了全面的考察，并提出

了技术改进方案，同时与中国多家大模型

公司进行了业务接触，但在商业模式方面

各方难以达成－致意见，最终相关合作未

能进入实施阶段。

前景

至本报告日期，本公司已更名为「港仔机器

人集团控股有限公司」。更改公司名称主

要也是为了更明确本集团矢志转型至机器

人及人工智能前沿的业务领域。本集团将

以香港为支点，辐射全球市场，致力于成为

「人形机器人民用化的开拓者」与「智能场

景解决方案的领航者」。通过技术创新与产

业融合，推动机器人技术从工业领域向生

活服务、健康医疗、教育科研等场景深度渗

透。

Reference is made to the voluntary anouncement of the Company

dated 24 March 2025, regarding the construction of the “HK Robotics

HealthCare and Welnes Demonstration Park Project” in Haiyong Town,

Haimen District, Nantong, Jiangsu Province. As of the date of this

report, the Group has submited the conceptual design of the project

to the local government for aproval. The government is asisting

the Group in negotiating the overal planing of the robot healthcare

demonstration park with the park and surounding property owners,

and facilitating the implementation of suporting services around the

demonstration park.

Reference is made to the voluntary anouncement of the Company

dated 29 July 2024, regarding the signing of a strategic framework

agrement with China Radio and Television Ningxia Network Co., Ltd.*

（中国广电宁夏网络有限公司）

(“China Radio and Television”) in

relation to a strategic coperation covering the development of artificial

inteligence, various computing power services and advanced computing

infrastructure. The Group’s technical team conducted a comprehensive

inspection of the facilities such as the computer roms of China Radio

and Television in Zhongwei City and proposed technical improvement

plans. Meanwhile, busines contacts were made with several large

model companies in China, but due to dificulties in reaching a

consensus on the busines model, the relevant coperation ultimately

failed to proced to the implementation stage.

OUTLOK

As of the date of this report, the Company has changed its name to

“Hong Kong Robotics Group Holding Limited”. The change of the

Company’s name is primarily intended to more clearly demonstrate the

Group’s comitment to transforming into the cuting-edge busines

fields of robotics and artificial inteligence. Taking Hong Kong as a

pivot, the Group wil radiate to global markets and strive to become

a “pioner in the civilianization of humanoid robots” and a “leader in

inteligent scenario solutions”. Through technological inovation and

industrial integration, the Group wil promote the dep penetration of

robotics technology from the industrial field into scenarios such as life

services, health care, and educational scientific research.

Management Discusion And Analysis

管理层讨论及分析

港仔机器人集团控股有限公司

2024/25

年报

就人工智能与机器人业务开展方面，

(i)

在

香港地区，本集团计划在二零二五年下半

年逐步进入人形机器人应用场景的部署工

作，将和已签约的合作伙伴落地人形机器

人产品、实现商业用途；及

(i)

在中国大陆

地区，本集团亦计划在二零二五年下半年

首先在选取的目标省份进行教育类机器人

产品的落地。整体商业模式将根据国家对

于

教育的政策，联合内容输出方、当地教

育企业及金融机构形成全产业链的落地模

式；同时期望完成「香港仔机器人康养示范

园区项目」的正式立项，并能够成功签署包

括康养机器人销售在内的示范园运营服务

协议。

就发展现有房地产相关服务业务而言，由

于国内房地产市场持续整固下滑，本集团

将提高相关项目的选择标准，采取更加稳

健的策略寻找未来的发展机会，其中可能

的一个方向是配合人工智能与机器人新业

务探索「主题地产」的领域，即为机器人康

养地产项目提供相应服务。除了崇明岛的

「香港仔机器人康养示范园区项目」外，本

集团也有意与大湾区、天津、浙江等地政府

洽商类似项目。

In terms of the development of artificial inteligence and robotics

busines: (i) In Hong Kong, the Group plans to gradualy enter the

deployment of humanoid robot aplication scenarios in the second

half of 2025, and wil implement humanoid robot products with

signed partners to achieve comercial use; and (i) In Mainland China,

the Group also plans to first rol out educational robot products in

selected target provinces in the second half of 2025. The overal

busines model wil, in acordance with the national policies on AI

education, unite content providers, local educational enterprises, and

financial institutions to form a ful-industry chain implementation

model. Meanwhile, the Group expects to complete the formal

project establishment of the “HK Robotics HealthCare and Welnes

Demonstration Park Project” and sucesfuly sign operation service

agrements for the demonstration park, including the sales of

healthcare robots.

Regarding the development of existing real estate-related service

busines, as the domestic real estate market continues to consolidate

and decline, the Group wil raise the selection threshold for related

projects and adopt a more prudent strategy to sek future development

oportunities. One posible direction is to explore the field of

“themed real estate” in conjunction with the new busines of artificial

inteligence and robotics, that is, to provide coresponding services for

robot healthcare related real estate projects. In adition to the “HK

Robotics HealthCare and Welnes Demonstration Park Project” on

Chongming Island, the Group also intends to negotiate similar projects

with the governments of the Greater Bay Area, Tianjin, Zhejiang and

other regions.

Management Discusion And Analysis

管理层讨论及分析

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

流动资金及现金流量资源

于二零二五年三月三十一日，本集团之权

益及流动资产净值分别约为

617,100,000

港元（二零二四年：约

758,100,000

港元）

及约

60,700,000

港元（二零二四年：约

116,500,000

港元）。于同日，本集团有银行

结余及现金约

46,100,000

港元（二零二四

年：约

34,200,000

港元），流动比率为

1.07

（二零二四年：

1.12

）。于二零二五年三月

三十一日，本集团有

(i)

按固定年利率

12%

计息之有抵押信托贷款约

214,500,000

港

元（二零二四年：约

216,400,000

港元）到

期尚未偿还，贷款期有待与放债人协商延

长，

(i)

按固定年利率

3.0%

至

4.9%

计息及

须于二零二五年九月至二零二六年三月

偿还之有抵押银行贷款约

19,300,000

港元

（二零二四年：约

99,500,000

港元），

(i)

来自一名独立贷款人之按固定年利率

计息及须按要求偿还之无抵押短期贷款约

2,100,000

港元（二零二四年：约

3,200,000

港元），

(iv)

来自独立第三方及分包商之免

息、无抵押及须按要求偿还之垫付款项

分别约

40,600,000

港元（二零二四年：约

11,400,000

港元）及约

73,600,000

港元（二

零二四年：约

92,900,000

港元），

(v)

来自一

名独立第三方须按要求偿还之免息及无抵

押短期贷款约

18,100,000

港元（二零二四

年：来自一名独立第三方须按要求偿还

之免息及有抵押短期贷款约

2,600,000

港

元），及

(vi)

来自一名股东的无抵押短期贷

款约

3,300,000

港元，按固定年利率

计

息，并将于二零二五年十一月前偿还（二零

二四年：无）。

于二零二五年三月三十一日，本集团之

资产负债比率约为

0.24

（二零二四年：约

0.25

）。资产负债比率乃按计息及免息借

款╱垫付款项总额除以资产总值金额计

量。于二零二五年三月三十一日，本集

团计息及免息借款╱垫付款项总额以及

资产总值金额分别约为

371,500,000

港元

（二零二四年：约

426,000,000

港元）及

约

1,536,100,000

港元（二零二四年：约

1,722,900,000

港元）。

本集团有可随时使用之财务资源，可用作

一般营运资金用途及用于现有业务营运。

LIQUIDITY AND CASHFLOW RESOURCES

As at 31 March 2025, the equity and net curent asets of the Group

amounted to aproximately HK$617.1 milion (2024: aproximately

HK$758.1 milion) and HK$60.7 milion (2024: aproximately HK$116.5

milion) respectively. On the same date, the Group had bank balances

and cash of aproximately HK$46.1 milion (2024: aproximately

HK$34.2 milion) and the curent ratio was 1.07 (2024: 1.12). As at 31

March 2025, the Group had (i) secured trust loans of aproximately

HK$214.5 milion (2024: aproximately HK$216.4 milion) bearing

fixed interest rate at 12% per anum which have not ben repaid

upon maturity and are subject to negotiation with the lender for

extension of loan period, (i) secured bank loans of aproximately

HK$19.3 milion (2024: aproximately HK$99.5 milion) bearing fixed

interest rates ranged from 3.0% to 4.9% per anum and to be repaid

from September 2025 to March 2026, (i) unsecured short-term loan

from an independent lender of aproximately HK$2.1 milion (2024:

aproximately HK$3.2 milion) bearing fixed interest rate at 6% per

anum and to be repaid on demand, (iv) interest-fre and unsecured

advance payments from independent third parties and subcontractors

of aproximately HK$40.6 milion (2024: aproximately HK$11.4

milion) and aproximately HK$73.6 milion (2024: aproximately

HK$92.9 milion) respectively to be repaid on demand, (v) interest-

fre and unsecured short-term loan from an independent third party

of aproximately HK$18.1 milion to be repaid on demand (2024:

interest fre and secured short-term loan from an independent third

party of aproximately HK$2.6 milion to be repaid on demand), and (vi)

unsecured short-term loan from a shareholder of aproximately HK$3.3

milion bearing fixed interest rate at 4% per anum and to be repaid by

November 2025 (2024: nil).

As at 31 March 2025, the gearing ratio of the Group was aproximately

0.24 (2024: aproximately 0.25). The gearing ratio is measured on

the basis of the total amount of interest bearing and interest fre

borowings/advance payments over the amount of total asets. As

at 31 March 2025, the total amount of interest bearing and interest

fre borowings/advance payments and the amount of total aset

of the Group amounted to aproximately HK$371.5 milion (2024:

aproximately HK$426.0 milion) and aproximately HK$1,536.1 milion

(2024: aproximately HK$1,722.9 milion) respectively.

The Group has readily available financial resources for both general

working capital purposes and existing busines operation.

Management Discusion And Analysis

管理层讨论及分析

港仔机器人集团控股有限公司

2024/25

年报

资产抵押

于二零二五年及二零二四年三月三十一

日，本集团并无将证券抵押予经纪行，作

为孖展贷款之担保。于二零二五年三月

三十一日，本集团持有的若干投资物业

单位已抵押予银行，作为本集团获授银

行贷款之担保（二零二四年：本集团持

有的银行存款人民币

15,000,000

元（相当

于约

16,200,000

港元）及投资物业人民币

101,800,000

元（相当于约

110,100,000

港

元）已抵押予银行，作为本集团获授银行贷

款之担保）。

资本开支

截至二零二五年三月三十一日止年度，本

集团主要就于中国之厂房及设备产生之资

本开支约为

9,300,000

港元（二零二四年：约

7,600,000

港元）。

资本承担

于二零二五年及二零二四年三月三十一

日，本集团并无重大资本承担。

所持重大投资

于二零二五年三月三十一日，本集团持有

按公平值计入其他全面收益之金融资产约

7,900,000

港元（二零二四年：约

5,300,000

港元），其为于香港之非上市股本证券。

于二零二五年三月三十一日，并无持有

按公平值计入损益之金融资产（二零二四

年：无）。截至二零二五年三月三十一日

止年度，本集团就并非持作买卖之证券

投资于其他全面收益录得公平值收益约

2,700,000

港元（二零二四年：公平值亏损

约

3,500,000

港元）。

董事局确认股票之表现可能受股市之波动

幅度影响及易受或会影响其价值之其他外

部因素影响。因此，为降低与股票有关之潜

在财务风险，董事局将继续不时密切监控

其投资组合（如有）之表现。

于二零二五年三月三十一日，本公司并无

于任何被投资公司持有价值占本公司总资

产

或以上的任何重大投资。

PLEDGE OF ASETS

As at 31 March 2025 and 2024, none of the Group’s securities was

pledged to brokers to secure the margin loan. As at 31 March 2025,

certain flats of the investment properties held by the Group were

pledged to banks to secure the bank loans borowed by the Group

(2024: bank deposit of RMB15.0 milion (equivalent to aproximately

HK$16.2 milion) and investment properties of RMB101.8 milion

(equivalent to aproximately HK$110.1 milion) held by the Group were

pledged to banks to secure the bank loans borowed by the Group).

CAPITAL EXPENDITURE

During the year ended 31 March 2025, the Group incured

aproximately HK$9.3 milion (2024: aproximately HK$7.6 milion) as

capital expenditure mainly in respect of plant and equipment situated in

the PRC.

CAPITAL COMITMENTS

As at 31 March 2025 and 2024, the Group had no material capital

comitment.

SIGNIFICANT INVESTMENTS HELD

As at 31 March 2025, the Group held financial asets at fair value

through other comprehensive income of aproximately HK$7.9 milion

(2024: aproximately HK$5.3 milion) which represented unlisted

equity securities in Hong Kong. No financial asets at fair value through

profit or los were held as at 31 March 2025 (2024: nil). During the

year ended 31 March 2025, the Group recorded a fair value gain of

aproximately HK$2.7 milion on securities investments that are not

held for trading in other comprehensive income (2024: fair value los of

aproximately HK$3.5 milion).

The Board acknowledges that the performance of the equities may be

afected by the degre of volatility in the stock market and susceptible

to other external factors that may afect their values. Acordingly, in

order to mitigate posible financial risks related to the equities, the

Board wil continue to closely monitor the performance of its investment

portfolio (if any) from time to time.

As at 31 March 2025, the Company did not hold any significant

investments in an investe company with a value of 5% or more of the

Company’s total asets.

Management Discusion And Analysis

管理层讨论及分析

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大收购及出售事项

截至二零二五年三月三十一日止年度并无

重大收购或出售事项（包括收购或出售附

属公司及联营公司）。

集资活动

截至二零二五年三月三十一日止年度，本

公司并无进行任何有关发行股本证券的集

资活动。

于二零二五年三月三十一日，本公司于二

零二三年九月二十一日完成的供股（「供

股」）所得款项净额中约

4,400,000

港元仍未

动用，预期将于二零二六年三月三十一日

或之前按计划用作本公司若干附属公司的

出资，以探索及发展大数据及数字相关业

务。

汇率波动风险

本集团之货币资产及交易主要以港元、

人民币及美元计值。截至二零二五年三月

三十一日止年度，港元及美元之汇率并无

重大波动，而人民币汇率下调，引致出现汇

兑亏损约

2,000,000

港元，乃确认为本集团

之其他全面支出。本集团将采取审慎措施

应付汇率波动带来之任何影响，惟目前并

无参与任何衍生工具活动，亦无动用任何

金融工具对冲其资产负债表风险。

雇员及人力资源政策

于二零二五年三月三十一日，本集团有

名员工（二零二四年：

名员工）。截至二

零二五年三月三十一日止年度产生员工成

本总额约为

40,100,000

港元（二零二四年：

约

52,900,000

港元）。雇员之薪酬乃经参考

员工个人之资历及经验、市况及本集团之

表现厘定。根据联交所证券上市规则（「上

市规则」），本公司的履行会计及财务申报

职能方面员工已接受足够培训及获得充足

预算。

MATERIAL ACQUISITION AND DISPOSAL

There was no material acquisition or disposal (including the acquisition

or disposal of subsidiaries and asociated companies) for the year ended

31 March 2025.

FUND RAISING ACTIVITIES

The Company did not conduct any fund raising activities in relation to

isue of equity securities during the year ended 31 March 2025.

As at 31 March 2025, the amount of aproximately HK$4.4 milion

out of the net proceds from the Company’s rights isue, which was

completed on 21 September 2023 (the “Rights Isue”), remained

unused and is expected to be utilised as intended on or before 31

March 2026 for the capital contribution of certain subsidiaries of the

Company for the purposes of exploring and developing big data and

digital-related busineses.

EXPOSURE TO FLUCTUATIONS IN EXCHANGE

RATES

The Group’s monetary asets and transactions are principaly

denominated in Hong Kong dolars, Renminbi and US dolars. During

the year ended 31 March 2025, there was no significant fluctuation

in the exchange rates of Hong Kong dolars and US dolars whereas

Renminbi had a downward adjustment, resulting in an exchange los

of aproximately HK$2.0 milion recognised as other comprehensive

expense of the Group. The Group wil take a prudent aproach against

any impact arising from the fluctuation in exchange rates but curently

is not engaged in any derivative activities and not comited to any

financial instruments to hedge its balance shet exposure.

EMPLOYE AND HUMAN RESOURCES POLICY

As at 31 March 2025, the Group had 99 staf (2024: 279 staf).

The total staf cost incured for the year ended 31 March 2025 was

aproximately HK$40.1 milion (2024: aproximately HK$52.9 milion).

The remuneration of employes was determined with reference to

the qualification and experience of individual staf member, market

circumstances and the Group’s performance. In acordance with the

Rules Governing the Listing of Securities on the Stock Exchange (the

“Listing Rules”), the staf of the Company’s acounting and financial

reporting function have adequate training programes and budget.

Management Discusion And Analysis

管理层讨论及分析

港仔机器人集团控股有限公司

2024/25

年报

根据二零二一年九月一日采纳之购股权计

划（「二零二一年购股权计划」），董事局可

授出购股权予（其中包括）本公司及其任何

附属公司或联营公司之董事（包括非执行

董事及独立非执行董事）及雇员，以认购本

公司之股份。截至二零二五年三月三十一

日止年度，并无根据二零二一年购股权计

划授出购股权。

末期股息

董事局已议决不建议派付截至二零二五年

三月三十一日止年度任何末期股息（二零

二四年：无）。

暂停办理股份过户登记

本公司将由二零二五年九月二日（星期二）

至二零二五年九月八日（星期一）（首尾两

天包括在内）暂停办理股份过户登记，期

间将不会办理股份转让手续。为成为本公

司股东以符合资格出席将于二零二五年九

月八日（星期一）举行之股东周年大会并于

会上投票，所有过户文件连同相关股票须

于二零二五年九月一日（星期一）下午四时

三十分前交回本公司之香港股份过户登记

分处卓佳证券登记有限公司（自二零二五

年七月十五日起生效），地址为香港夏悫道

号远东金融中心

楼。

审计委员会

董事局已根据上市规则成立本公司之审计

委员会（「审计委员会」）。审计委员会目前

由本公司三名独立非执行董事尹美群女

士、刘彤辉先生及叶建木先生组成。审计委

员会之职责及工作概要载于本年报之「企

业管治报告」内。

审计委员会已检讨本集团采纳之会计原则

及常规，并讨论审计、内部监控及财务报告

事宜。审计委员会已连同本公司之外聘核

数师中汇安达会计师事务所有限公司审阅

本集团截至二零二五年三月三十一日止年

度之财务报表。

Pursuant to a share option scheme adopted on 1 September 2021 (the

“2021 Share Option Scheme”), the Board may grant options to, among

other, directors (including non-executive directors and independent

non-executive directors) and employes of the Company and any of

its subsidiaries or asociated companies, to subscribe for shares of the

Company. During the year ended 31 March 2025, no options were

granted under the 2021 Share Option Scheme.

FINAL DIVIDEND

The Board has resolved not to recomend any final dividend for the

year ended 31 March 2025 (2024: Nil).

CLOSURE OF REGISTER OF MEMBERS

The register of members of the Company wil be closed from Tuesday,

2 September 2025 to Monday, 8 September 2025 (both days inclusive),

during which no transfer of shares wil be registered. In order to qualify

to be shareholders of the Company to atend and vote at the anual

general meting to be held on Monday, 8 September 2025, al transfer

documents acompanied by the relevant share certificates must be

lodged with the Company’s branch share registrar and transfer ofice in

Hong Kong, Tricor Investor Services Limited (efective from 15 July 2025)

at 17/F, Far East Finance Centre, 16 Harcourt Road, Hong Kong, no later

than 4:30 p.m. on Monday, 1 September 2025.

AUDIT COMITE

The Board has established the audit comite of the Company (the

“Audit Comite”) in acordance with the Listing Rules. The Audit

Comite curently comprises Ms. Yin Meiqun, Mr. Liu Tonghui and

Mr. Ye Jianmu, the thre independent non-executive directors of the

Company. A sumary of duties and works of the Audit Comite is set

out in the “Corporate Governance Report” of this anual report.

The Audit Comite has reviewed the acounting principles and

practices adopted by the Group and discused auditing, internal control

and financial reporting maters. The Audit Comite has reviewed the

financial statements of the Group for the year ended 31 March 2025 in

conjunction with the Company’s external auditor, ZHONGHUI ANDA CPA

Limited.

Management Discusion And Analysis

管理层讨论及分析

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

上市规则之企业管治守则

截至二零二五年三月三十一日止年度，本

公司已全面遵守上市规则附录

所载的企

业管治守则（「企管守则」）的守则条文，惟

偏离守则条文第

C.1.6

条及

D.2.5

条。有关本

公司企业管治的详情，载于本年报「企业管

治报告」一节。

风险管理及内部监控

董事局确认其对建立及维持本集团风险管

理及内部监控制度之责任以保障股东投

资，并根据企管守则之守则条文第

D.2.1

条

每年检讨该等制度的有效性。

本集团已采取并遵循一系列内部监控程序

规范借贷业务，确保全面风险管理，以维护

本公司及其股东的利益，包括

(i)

由业务团队

作出信贷风险评估，

(i)

业务团队制定初步

业务方案，

(i)

风险控制与合规部门评估，

(iv)

信贷审批，以及

(v)

持续监控贷款可收回

性及贷款催收情况。该内部监控程序详情

载于本年报的综合财务报表附注

。

CORPORATE GOVERNANCE CODE OF THE

LISTING RULES

During the year ended 31 March 2025, the Company has fuly complied

with the code provisions of the Corporate Governance Code (the “CG

Code”) as set out in Apendix C1 of the Listing Rules, with deviation

from the code provisions C.1.6 and D.2.5. Details of the Company’s

corporate governance are set out in the section headed “Corporate

Governance Report” of this anual report.

RISK MANAGEMENT AND INTERNAL CONTROL

The Board acknowledges its responsibility for establishing and

maintaining the Group’s risk management and internal control

systems to safeguard shareholders’ investment and for reviewing the

efectivenes of such systems on an anual basis under code provision

D.2.1 of the CG Code.

The Group has adopted and folowed a series of internal control

procedures to regulate the money lending busines to ensure a

comprehensive risk management, so as to safeguard the interests of the

Company and its shareholders, including (i) credit risk asesment by the

busines team, (i) formulation of the preliminary busines proposal by

the busines team, (i) asesment by the risk control and compliance

department, (iv) credit aproval, and (v) ongoing monitoring of loan

recoverability and loan colection. Details of such internal control

procedures are set out in note 8 to the consolidated financial statements

of this anual report.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

企业管治常规

本集团竭力达到并保持企业管治之高标

准，以提升股东价值及保障股东权益。本集

团之企业管治原则著重优秀董事局、有效

内部监控及股东问责性。

董事局深明良好企业管治常规对保持及提

升股东价值及投资者信心愈来愈重要。

上市规则附录

所载之企管守则载列

(a)

披

露的强制性规定；及

(b)

良好公司治理的原

则、根据「遵守或解释」原则制定的守则条

文以及若干推荐的最佳实践。

本公司之企业管治常规乃以企管守则所载

之原则、守则条文及若干建议最佳常规为

基础。

于截至二零二五年三月三十一日止年度，

本公司已遵守企管守则的守则条文，惟偏

离守则条文第

C.1.6

条及

D.2.5

条。偏离守则

条文的原因载于本报告相关段落内。

本公司将继续提升自身之企业管治常规，

借以符合其业务操守及增长，并不时将予

检讨，以确保其符合企管守则及配合本集

团最新发展。

CORPORATE GOVERNANCE PRACTICES

The Group strives to atain and maintain high standards of corporate

governance to enhance shareholders’ value and safeguard shareholders’

interests. The Group’s corporate governance principles emphasise

a quality Board, efective internal control and acountability to

shareholders.

The Board believes that god corporate governance practices are

increasingly important for maintaining and promoting shareholder value

and investor confidence.

The CG Code contained in Apendix C1 of the Listing Rules sets out

(a) the mandatory requirements for disclosure; and (b) the principles

of god corporate governance, the code provisions on a “comply or

explain” basis and certain recomended best practices.

The Company’s corporate governance practices are based on the

principles, code provisions and certain recomended best practices as

set out in the CG Code.

Throughout the year ended 31 March 2025, the Company has complied

with the code provisions set out in the CG Code, save for the deviations

from the code provisions C.1.6 and D.2.5 which are explained in the

relevant paragraphs in this report.

The Company wil continue to enhance its corporate governance

practices apropriate to the conduct and growth of its busines and to

review its corporate governance practices from time to time to ensure

they comply with the CG Code and align with the latest developments

of the Group.

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

董事局

职责

本公司业务之整体管理归董事局管辖。董

事局负责领导和控制本公司，藉指导和监

控本公司之事务而集体负责推动本公司成

功。全体董事应客观地作出符合本公司最

佳利益之决定。

董事局以全体股东之利益为著眼点，制定

政策方向及批准策略╱营运计划，借以确

保本公司有效运作和增长。

各董事将确保其各自以诚信态度执行职

务，并遵守适用法例及法规之标准，且于任

何时候须以本公司及其股东之利益为出发

点。

管理职能之授权

董事局负责主要企业范畴方面之决策，包

括：批准及监督一切政策事宜、整体策略

及预算、内部监控及风险管理制度、重大交

易（尤其是可能牵涉利益冲突者）、财务资

料、任命董事及其他主要财务及营运事宜。

全体董事皆可全面而适时地获取一切相关

资料以及本公司公司秘书（「公司秘书」）之

建议及服务，以确保遵循董事局程序及一

切适用规则及规例。

各董事向董事局提出要求后，通常可于适

当情况下咨询独立专业意见，费用由本公

司支付。

本公司之日常管理、行政及营运交予执行

董事与高级管理层负责。彼等之职能和工

作任务会定期予以检讨。上述人员订立任

何重大交易前须得到董事局批准。

董事局在执行董事及高级管理层全力协助

下履行其职责。

BOARD OF DIRECTORS

Responsibilities

The overal management of the Company’s busines is vested in the

Board, which asumes the responsibility for leadership and control of

the Company and is colectively responsible for promoting the suces of

the Company by directing and supervising its afairs. Al directors should

take decisions objectively in the best interests of the Company.

The Board sets policy direction and aproves strategies/operational plans

to ensure efective functioning and growth of the Company, in the

interests of al shareholders.

Every director shal ensure that he/she caries out his/her duty in

god faith and in compliance with the standards of aplicable laws

and regulations, and acts in the interests of the Company and its

shareholders at al times.

DELEGATION OF MANAGEMENT FUNCTIONS

The Board undertakes responsibility for decision making in major

maters of the Company, including: the aproval and monitoring of

al policy maters, overal strategies and budgets, internal control and

risk management systems, material transactions (in particular those

may involve conflict of interests), financial information, apointment of

directors and other significant financial and operational maters.

Al directors have ful and timely aces to al relevant information

as wel as the advice and services of the company secretary of the

Company (the “Company Secretary”), with a view to ensuring that

Board’s procedures and al aplicable rules and regulations are folowed.

Each director is normaly able to sek independent profesional advice

in apropriate circumstances at the Company’s expense, upon making

request to the Board.

The day-to-day management, administration and operation of the

Company are delegated to the executive directors and the senior

management. The delegated functions and work tasks are periodicaly

reviewed. Aproval has to be obtained from the Board prior to any

significant transactions entered into by the abovementioned oficers.

The Board has the ful suport of the executive directors and the senior

management to discharge its responsibility.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

董事局组成

董事局组成确保了技能、经验及多元化观

点之平衡，以切合本公司业务之需要及行

使独立判断。

于本报告日期，董事局现由一名非执行董

事、三名执行董事及三名独立非执行董事

组成。除本年报「董事及高级管理层履历详

情」一节所披露者外，董事局成员与任何其

他董事并无任何关系。

全体董事之名单及彼等之履历分别载于第

页及第

页之「公司资料」及「董事及高级

管理层履历详情」章节及由本公司根据上

市规则不时发出之所有企业通讯。所有企

业通讯已根据上市规则明确说明独立非执

行董事身份。

年内，董事局一直符合上市规则有关委任

最少三名独立非执行董事之规定（至少一

名独立非执行董事具备合适专业资格或会

计或相关财务管理专业知识）。

本公司已接获各独立非执行董事根据上市

规则第

3.13

条所载之评核独立性指引及其

他规定发出之独立身份年度确认函。本公

司认为，根据上市规则所载之独立性指引，

全体独立非执行董事皆属独立人士。

全体董事（包括独立非执行董事）给董事局

带来广泛而珍贵之业务经验及技巧、知识

及专业技能，从而促使董事局有效且高效

地发挥其职能。独立非执行董事获邀于本

公司审计、提名及薪酬委员会任职。

BOARD COMPOSITION

The composition of the Board ensures a balance of skils, experience and

diversity of perspectives apropriate to the requirements of the busines

of the Company and to the exercising of independent judgment.

As at the date of this report, the Board curently comprises one non-

executive director, thre executive directors and thre independent non-

executive directors. Save as disclosed in the section of “Biographical

Details of Directors and Senior Management” of this anual report,

members of the Board do not have any relationship with any other

director.

The list of al directors and their biographies are set out under the

section of “Corporate Information” and “Biographical Details of

Directors and Senior Management” on page 2 and page 62 respectively

and in al corporate comunications isued by the Company pursuant

to the Listing Rules from time to time. The independent non-executive

directors are expresly identified in al corporate comunications

pursuant to the Listing Rules.

During the year, the Board at al times met the requirements of the

Listing Rules relating to the apointment of at least thre independent

non-executive directors with at least one independent non-executive

director posesing apropriate profesional qualifications, or acounting

or related financial management expertise.

The Company has received writen anual confirmation from each

independent non-executive director for his/her independence pursuant

to the guidelines for asesing independence set out in Rule 3.13 and

other requirements of the Listing Rules. The Company considers al

independent non-executive directors to be independent in acordance

with the independence guidelines set out in the Listing Rules.

Al directors, including independent non-executive directors, have

brought a wide spectrum of valuable busines experience and skils,

knowledge and profesionalism to the Board for its eficient and

efective functions. Independent non-executive directors are invited to

serve on the Audit, Nomination and Remuneration Comites of the

Company.

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

董事之委任、重选及罢免

本公司已将董事之委任、重选及罢免之程

序及步骤载入本公司之公司细则。提名委

员会负责检讨董事局之组成、拟定及编制

有关提名及委任董事之相关程序、监察董

事之委任及接任计划以及评估独立非执行

董事之独立性。提名委员会及其于年内之

工作详情载于下文「董事委员会」一节。

各董事已与本公司订立为期三年的服务合

约或委任函，并可由其中一方向另一方发

出不少于三个月或一个月书面通知予以终

止。

根据本公司之公司细则，本公司全体董事

须最少每三年轮值告退一次，而为填补临

时空缺或出任董事局新增成员而获委任之

任何新董事应在接受委任后之首次股东周

年大会上接受股东重选。

根据本公司之公司细则第

83(2)

条，

Mengzhe

先生须于应届股东周年大会上重

选连任。

根据本公司之公司细则第

84(1)

条，王颖千

女士及叶建木先生须于应届股东周年大会

上退任，惟符合资格并愿意于股东周年大

会上重选连任。

董事局建议于应届股东周年大会上重新委

任候选连任之董事。

董事之培训

根据守则条文第

C.1.1

条之规定，各新委任

董事均在接受委任时获得全面、正式而切

身之就任须知。其后彼会获得任何所需简

介及专业发展，以确保董事对本公司业务

及运作有合适理解，且董事可完全认识法

规及普通法、上市规则、法律及其他监管规

定以及本公司之业务及管治政策下自身之

职责及责任。

APOINTMENT, RE-ELECTION AND REMOVAL

OF DIRECTORS

The procedures and proces of apointment, re-election and removal

of directors are set out in the Company’s Bye-laws. The Nomination

Comite is responsible for reviewing the Board composition,

developing and formulating the relevant procedures for nomination and

apointment of directors, monitoring the apointment and sucesion

planing of directors and asesing the independence of independent

non-executive directors. Details of the Nomination Comite and its

works performed during the year are set out in the “Board Comites”

section below.

Each of the directors has entered into a service contract or a leter of

apointment with the Company for a term of thre years, which can

be terminated by not les than thre months’ or one month’s notice in

writing served by either party on the other.

In acordance with the Company’s Bye-laws, al directors of the

Company are subject to retirement by rotation at least once every thre

years and any new director apointed to fil a causal vacancy or as an

adition to the Board shal submit himself for re-election by shareholders

at the first anual general meting after apointment.

In acordance with Bye-law 83(2) of the Company’s Bye-laws, Mr.

Li Mengzhe wil be subject to re-election at the forthcoming anual

general meting.

In acordance with Bye-law 84(1) of the Company’s Bye-laws, Ms. Wang

Yingqian and Mr. Ye Jianmu shal retire at the forthcoming anual

general meting and, being eligible, ofer themselves for re-election at

the anual general meting.

The Board recomended the re-apointment of the directors standing

for re-election at the forthcoming anual general meting.

TRAINING FOR DIRECTORS

Pursuant to requirement in the code provision C.1.1, each newly

apointed director should receive a comprehensive, formal and tailored

induction on apointment. Subsequently he or she should receive any

briefing and profesional development necesary to ensure that he or

she has a proper understanding of the busines and operations of the

Company and that he or she is fuly aware of his or her responsibilities

and obligations under statute and comon law, the Listing Rules, legal

and other regulatory requirements and the Company’s busines and

governance policies.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

董事局认识到董事培训之重要性，且全体

董事均须参与持续专业发展，以发展及更

新彼等的知识及技能。于截至二零二五年

三月三十一日止年度，所有董事均有透过

参加有关企业管治及监管之培训课程及╱

或阅读参考材料来参与持续专业发展：

会议

会议数目与董事出席记录

于截至二零二五年三月三十一日止年度，

董事局已举行例行会议，以检讨及批准财

务及经营表现，并考虑及批准本公司之整

体策略及政策。董事局会议上议定之最重

要决议案均经由全体董事（包括执行、非执

行及独立非执行董事）作出。

The Board recognises the importance of directors’ training and al

directors should participate in continuous profesional development

to develop and refresh their knowledge and skils. During the year

ended 31 March 2025, al directors have participated in continuous

profesional development by atending training courses and/or reading

reference materials on the topics related to corporate governance and

regulations:

Reading regulatory

updates

Atending expert

briefings/

seminars/

conferences

relevant to the

busines or

director’s duties

阅读监管规定

之最新资料

出席有关业务或

董事职责的专家

简报会╱

研讨会╱会议

Non-Executive Director

非执行董事

Mr. Li Mengzhe (Chairman)

(apointed on 17 January 2025)

Li Mengzhe

先生（主席）

（于二零二五年一月十七日

获委任）

✓

Executive Directors

执行董事

Ms. Wang Yingqian (Deputy Chairman)

王颖千女士（副主席）

✓

Mr. Qin Jie (Chief Executive Oficer)

秦杰先生（行政总裁）

✓

Mr. Li Haitao

李海涛先生

✓

Mr. Fan Jie (resigned on 23 October 2024)

樊捷先生（于二零二四年

十月二十三日辞任）

✓

Independent Non-Executive Directors

独立非执行董事

Mr. Liu Tonghui

刘彤辉先生

✓

Ms. Yin Meiqun

尹美群女士

✓

Mr. Ye Jianmu

叶建木先生

✓

METINGS

Number of Metings and Directors’ Atendance

During the year ended 31 March 2025, regular Board metings

were held for reviewing and aproving the financial and operating

performance, and considering and aproving the overal strategies and

policies of the Company. Most important resolutions agred in Board

metings were made by al directors including executive, non-executive

and independent non-executive directors.

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

年内，各董事于股东大会、董事局、审计委

员会、薪酬委员会、提名委员会及执行委员

会（就企业管治职能而设）会议之出席记录

如下：

附注：

于执行委员会之会议中，其中一次会议乃就履

行企业管治职责而举行，执行委员会成员出席

此次会议之情况已根据企管守则披露。

The atendance records of each director at the metings of the

shareholders, the Board, the Audit Comite, the Remuneration

Comite, the Nomination Comite and the Executive Comite

(for corporate governance functions) during the year are set out below:

Metings Atended/Eligible to Atend

已出席╱合资格出席之会议

ShareholdersBoard

Audit

Comite

Remuneration

Comite

Nomination

Comite

Executive

Comite

Name of Directors

董事姓名股东董事局审计委员会薪酬委员会提名委员会执行委员会

(Note)

（附注）

Non-Executive Director

非执行董事

Mr. Li Mengzhe (Chairman)

(apointed on 17 January

2025)

Li Mengzhe

先生

（主席）

（于二零二五年

一月十七日获

委任）

Not Aplicable

不适用

1/1Not Aplicable

不适用

Not Aplicable

不适用

Not Aplicable

不适用

Not Aplicable

不适用

Executive Directors

执行董事

Ms. Wang Yingqian

(Deputy Chairman)

王颖千女士

（副主席）

1/14/4Not Aplicable

不适用

Not Aplicable

不适用

1/1Not Aplicable

不适用

Mr. Qin Jie

(Chief Executive Oficer)

秦杰先生

（行政总裁）

0/14/4Not Aplicable

不适用

Not Aplicable

不适用

Not Aplicable

不适用

1/1

Mr. Li Haitao

李海涛先生

1/13/4Not Aplicable

不适用

Not Aplicable

不适用

Not Aplicable

不适用

1/1

Mr. Fan Jie (resigned on

23 October 2024)

樊捷先生

（于二零二四年

十月二十三日

辞任）

1/12/2Not Aplicable

不适用

Not Aplicable

不适用

Not Aplicable

不适用

Not Aplicable

不适用

Independent Non-Executive

Directors

独立非执行董事

Mr. Liu Tonghui

刘彤辉先生

1/14/42/21/11/1Not Aplicable

不适用

Ms. Yin Meiqun

尹美群女士

1/14/42/21/11/1Not Aplicable

不适用

Mr. Ye Jianmu

叶建木先生

0/14/42/21/11/1Not Aplicable

不适用

Note: Among metings of the Executive Comite, one meting was held for the

purpose of performing the corporate governance duties and the atendances of

the members of the Executive Comite at this meting is disclosed under the

CG Code.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

根据企管守则之守则条文第

C.1.6

条，独立

非执行董事及其他非执行董事应出席股东

大会及对股东的意见有公正的了解。一名

独立非执行董事叶建木先生由于其他事

务而无法出席本公司于二零二四年九月十

日举行之股东周年大会续会。

会议常规及方式

每年会议时间表及每次会议之会议程草

拟本通常会预先提供予董事。

董事局例行会议通知会于会议举行前至少

天送呈所有董事。至于其他董事局及委

员会议，一般会发出合理通知。

董事局文件连同一切适当、完备及可靠之

资料，会于各董事局会议或委员会议举

行前至少

天送交所有董事，使董事得知

本公司之最新发展及财政状况，让彼等可

作出知情之决定。董事局及每名董事亦可

于有需要时另行以独立途径接触高级管理

层。

主席及公司秘书出席大部分董事局例行会

议及（如需要）其他董事局及委员会议，

以就本公司之业务发展、财务及会计事宜、

遵守法规、公司管治及其他主要事宜提供

意见。

公司秘书负责保存全部董事局会议及委员

会议之会议记录。会议记录拟本一般会

于每次会议后一段合理时间内供董事传

阅，董事可就此提供意见，会议记录之定稿

则公开予董事查阅。

根据董事局现行常规，凡有任何重大交易

涉及主要股东或董事之重大利益冲突，将

由董事局正式召开董事局会议审议及处

理，而于该交易中并无拥有重大权益之独

立非执行董事及其联系人士会出席该董事

局会议。

本公司之公司细则亦载有条文，规定董事

于批准该等董事或彼等任何联系人士拥有

重大权益之交易时于会上放弃投票（亦不

计算在法定人数内）。

Under the code provision C.1.6 of the CG Code, the independent non-

executive directors and other non-executive directors should atend

general metings and develop a balanced understanding of the views

of shareholders. One of independent non-executive directors namely,

Mr. Ye Jianmu, was unable to atend the Company’s adjourned anual

general meting held on 10 September 2024 due to his other busines

comitments.

Practices and Conduct of Metings

Anual meting schedules and draft agenda of each meting are

normaly made available to directors in advance.

Notices of regular Board metings are served to al directors at least 14

days before the metings. For other Board and comite metings,

reasonable notice is generaly given.

Board papers together with al apropriate, complete and reliable

information are sent to al directors at least 3 days before each Board

meting or comite meting to kep the directors apraised of the

latest developments and financial position of the Company and to

enable them to make informed decisions. The Board and each director

also have separate and independent aces to the senior management

whenever necesary.

The Chairman and the Company Secretary atend almost al regular

Board metings and when necesary, other Board and comite

metings to advise on busines developments, financial and acounting

maters, statutory compliance, corporate governance and other major

aspects of the Company.

The Company Secretary is responsible for keping minutes of al

Board metings and comite metings. Draft minutes are normaly

circulated to directors for coment within a reasonable period of

time after each meting and the final version is open for directors’

inspection.

Acording to the curent Board practice, any material transaction which

involves a material conflict of interests for a substantial shareholder

or a director wil be considered and dealt with by the Board at a duly

convened Board meting and independent non-executive directors who,

and whose asociates, have no material interest in the transaction are

present at the Board meting.

The Company’s Bye-laws also contain provisions requiring directors to

abstain from voting (nor be counted in the quorum) at metings for

aproving transactions in which such directors or any of their asociates

have a material interest.

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

主席及行政总裁

根据企管守则之守则条文第

C.2.1

条，主席

及行政总裁之角色应予区分，不应由同一

人兼任。主席及行政总裁之职责分工应清

晰界定并以书面载列。

于二零二四年四月一日至二零二五年一月

十六日期间及于二零二五年一月十七日至

本报告日期间，主席之角色分别由王颖

千女士及

Li Mengzhe

先生担任，主席领导

董事局，并负责主持会议、管理董事局之营

运以及确保董事局能适时、有建设性地讨

论所有重大及有关的事项。主席亦负责本

集团之策略性管理及制定本集团之整体公

司方向及重心。

行政总裁之角色由秦杰先生担任，彼负责

本集团之整体管理及营运。彼亦负责经营

本集团之业务及实行本集团之策略性计划

及业务目标。

董事委员会

现时，本公司有四个委员会，即审计委员

会、提名委员会、薪酬委员会及执行委员

会，以监察本公司事务之特定范畴。本公

司所有董事委员会于设立时备有书面界定

之职权范围。除执行委员会外，其他董事

委员会之职权范围已分别于联交所网站

(htp:/w.hkexnews.hk)

及本公司网站

(htp:/w.hkrobotics.ai)

供股东阅览。

董事委员会获提供足够资源履行其职务，

经提出合理要求后亦可于适当情况下寻求

独立专业意见，费用由本公司负责。

CHAIRMAN AND CHIEF EXECUTIVE OFICER

Under the code provision C.2.1 of the CG Code, the roles of chairman

and chief executive should be separate and should not be performed

by the same individual. The division of responsibilities betwen the

chairman and chief executive should be clearly established and set out in

writing.

The role of the chairman was performed respectively by Ms. Wang

Yingqian for the period from 1 April 2024 to 16 January 2025 and Mr.

Li Mengzhe for the period from 17 January 2025 up to the date of this

report, who provided leadership for the Board and was responsible for

chairing metings, managing the operations of the Board and ensuring

that al major and apropriate isues were discused by the Board in a

timely and constructive maner. The Chairman was also responsible for

the strategic management of the Group and for formulating the Group’s

overal corporate direction and focus.

The role of chief executive oficer was performed by Mr. Qin Jie, who

was responsible for the overal management and operations of the

Group. He was also responsible for runing the busineses of the Group

and implementing the Group’s strategic plans and busines goals.

BOARD COMITES

Curently, the Company has four comites, namely, the Audit

Comite, the Nomination Comite, the Remuneration Comite

and the Executive Comite, for overseing particular aspects of the

Company’s afairs. Al Board comites of the Company are established

with defined writen terms of reference. Save for the Executive

Comite, the terms of reference of the other Board comites are

made available to shareholders on the websites of the Stock Exchange

(htp:/w.hkexnews.hk) and the Company (htp:/w.hkrobotics.ai)

respectively.

The Board comites are provided with suficient resources to

discharge their duties and, upon reasonable request, are able to sek

independent profesional advice in apropriate circumstances, at the

Company’s expenses.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

审计委员会

审计委员会由共三位独立非执行董事组

成，即尹美群女士、刘彤辉先生及叶建木先

生。审计委员会主席为尹美群女士。

于委员会成员中，其中一名成员具备合适

专业资格或会计或相关财务管理专长。概

无审计委员会成员乃本公司现有外聘核数

师之前任合伙人。

审计委员会之主要职务包括以下各项：

•

审阅财务报表及报告，并于向董事局

提交有关文件前，考虑负责本公司会

计及财务申报职能之员工、内部核数

师（如有）或外聘核数师所提出的任何

重大或不寻常项目；

•

参照外聘核数师履行之工作、彼等之

收费及聘用条款、独立性及客观性检

讨与外聘核数师之关系，并就委聘、续

聘及罢免外聘核数师向董事局提出推

荐建议；及

•

检讨本公司之财务申报制度、内部监

控制度及风险管理制度与相关程序是

否足够及有效。

年内，审计委员会共举行两次会议，以审阅

半年及全年财务业绩及报告、财务申报及

合规程序、有关本公司之内部监控及风险

管理检讨及处理之报告以及续聘外聘核数

师。

审计委员会之出席记录载于本报告之「会

议」一节内。

审计委员会已审阅本公司截至二零二五年

三月三十一日止年度之全年业绩。

AUDIT COMITE

The Audit Comite comprises al thre independent non-executive

directors, namely Ms. Yin Meiqun, Mr. Liu Tonghui and Mr. Ye Jianmu.

The Chairman of the Audit Comite is Ms. Yin Meiqun.

Among the comite members, one of them poseses the

apropriate profesional qualifications or acounting or related financial

management expertise. None of the members of the Audit Comite is

a former partner of the Company’s existing external auditors.

The main duties of the Audit Comite include the folowing:

• to review the financial statements and reports and consider any

significant or unusual items raised by the staf of the Company’s

acounting and financial reporting function, internal auditor (if

any) or external auditors before submision to the Board;

• to review the relationship with the external auditors by reference

to the work performed by the auditors, their fes and terms

of engagement, their independence and objectivity, and make

recomendation to the Board on the apointment, reapointment

and removal of external auditors; and

’s

financial reporting system, internal control system and risk

management system and asociated procedures.

The Audit Comite held two metings during the year to review the

half-yearly and anual financial results and reports, financial reporting

and compliance procedures, report on the Company’s internal control

and risk management review and proceses and the re-apointment of

the external auditors.

The atendance records of the Audit Comite are set out under the

section “Metings” in this report.

The Company’s anual results for the year ended 31 March 2025 have

ben reviewed by the Audit Comite.

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

提名委员会

提名委员会由一名非执行董事

Li Mengzhe

先生、一名执行董事王颖千女士及全体三

位独立非执行董事尹美群女士、刘彤辉先

生及叶建木先生组成。提名委员会主席为

Mengzhe

先生。

提名委员会之主要职责包括以下各项：

•

检讨董事局之架构、规模、组成及多元

化（包括技能、知识、经验及性别），并

就任何建议变动提出推荐建议；

•

拟定及编制有关提名及委任董事及高

级管理层之程序；

•

物色适合之董事及高级管理层候任人

选；

•

就董事及高级管理层之委任或连任及

继任计划向董事局提出推荐建议；及

•

评估独立非执行董事之独立性。

董事局多元化政策及董事提名政策

本公司相信董事局成员多元化对提升本公

司的表现大有裨益。因此，本公司已采纳董

事局多元化政策，当中载有达致及维持董

事局多元化方面适当平衡的方针。提名委

员会执行挑选及推荐董事及高级管理层候

选人之程序，当中参考该等人士之技能、

经验、专业知识、个人诚信及投放之时间、

本公司之需要以及其他相关法定规定及规

例。如有需要，或会委聘外部招聘代理公司

进行招聘及挑选程序。

NOMINATION COMITE

The Nomination Comite comprises one non-executive director,

namely Mr. Li Mengzhe, one executive director, namely Ms. Wang

Yingqian and al thre independent non-executive directors, namely Ms.

Yin Meiqun, Mr. Liu Tonghui and Mr. Ye Jianmu. The Chairman of the

Nomination Comite is Mr. Li Mengzhe.

The main duties of the Nomination Comite include the folowing:

, size, composition and diversity (including

the skils, knowledge, experience and gender) of the Board and

make recomendations regarding any proposed changes;

• to develop and formulate relevant procedures for nomination and

apointment of directors and senior management;

• to identify suitable candidates for apointment as directors and

senior management;

• to make recomendations to the Board on apointment or

reapointment of and sucesion planing for directors and senior

management; and

• to ases the independence of the independent non-executive

directors.

Board Diversity Policy and Director Nomination

Policy

The Company believes that the diversity of Board members wil

be imensely beneficial for the enhancement of the Company’s

performance. Therefore, the Company has adopted a board diversity

policy which sets out the aproach to achieve and maintain an

apropriate balance of diversity perspectives of the Board. The

Nomination Comite caries out the proces of selecting and

recomending candidates for directorships and senior management

by making reference to the skils, experience, profesional knowledge,

personal integrity and time comitments of such individuals, the

Company’s neds and other relevant statutory requirements and

regulations. An external recruitment agency may be engaged to cary

out the recruitment and selection proces when necesary.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

年内，提名委员会曾举行一次会议，以检讨

董事局之架构、规模、组成及多元化，并根

据提名委员会的书面职权范围，向董事局

提出推荐建议。提名委员会认为，董事局用

人唯才，经周详考虑董事局成员多元化之

裨益后，根据客观准则遴选人选，准则包括

但不限于性别、年龄、文化及教育背景、种

族、专业经验、技能、知识及任期。

最终将按选定候选人的长处及可为董事局

带来的贡献而作出决定。提名委员会将会

讨论及（如有需要）协定为达致董事局成员

多元化的可计量目标，并向董事局提出推

荐建议。董事局可采纳及╱或不时修订（如

适用）有关多元化范畴及╱或切合本公司

业务及董事局继任计划（如适用）的可计量

目标。

本公司亦已采纳董事提名政策，载列本公

司就甄选、委任及重新委任董事所用的程

序及标准，以确保董事局符合本公司业务

要求，于技能、知识、经验及多样的观点方

面维持适当组合及平衡。

提名委员会须参考董事提名政策及董事局

多元化政策，以向董事局提名具备合适资

格的候选人以供董事局考虑，并就于股东

大会选举有关人士担任董事或委任有关人

士担任董事以填补临时空缺或增添董事局

成员向股东提出推荐建议。

董事局现由七名董事组成，其中两名为女

性，五名为男性。提名委员会将继续酌情审

阅董事局多元化政策以确保其成效，并讨

论可能所须之任何修订，以及建议董事局

审议及批准任何该等修订。

于二零二五年三月三十一日，本集团雇员

（包括高级管理层）中约

31%

为女性及约

69%

为男性。本集团参考持份者的期望，以

及国际及当地建议的最佳惯例，致力实现

性别多元化的适当平衡。本集团并不知悉

任何不利因素或情况，使在所有雇员（包括

高级管理层）中实现性别多元化更具挑战

性或相关性较低。本集团性别比率详情及

相关资料载于本年报的「环境、社会及管治

报告」章节。

The Nomination Comite held one meting during the year to review

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

recomendations to the Board in acordance with the Nomination

Comite’s writen terms of reference. The Nomination Comite

considers that board apointments are based on merit and candidates

are considered against objective criteria, having due regard for the

benefits of diversity on the Board, including but not limited to gender,

age, cultural and educational background, ethnicity, profesional

experience, skils, knowledge and length of service.

The ultimate decision wil be based on merit and contribution that the

selected candidates wil bring to the Board. The Nomination Comite

shal discus and where necesary, agre on the measurable objectives

for achieving diversity on the Board and make recomendation to

the Board. The Board may adopt and/or amend from time to time (as

aplicable) such diversity perspectives and/or measurable objectives

that are apropriate to the Company’s busines and Board sucesion

planing, as aplicable.

The Company has also adopted a director nomination policy seting out

the procedures and criteria to be used by the Company in relation to

the selection, apointment and re-apointment of directors to ensure

that the Board maintains an apropriate mix and balance of skils,

knowledge, experience and diversity of perspectives to the requirements

of the Company’s busines.

The Nomination Comite shal make reference to the director

nomination policy and the board diversity policy to nominate suitably

qualified candidates to the Board for it to consider and make

recomendations to shareholders for election as directors at general

metings or apoint as directors to fil casual vacancies or as an adition

to the Board.

The Board curently comprises seven directors, of whom two are female

and five are male. The Nomination Comite wil continue to review

the board diversity policy, as apropriate, to ensure its efectivenes and

discus any revisions that may be required, and recomend any such

revisions to the Board for consideration and aproval.

As at 31 March 2025, among the Group’s employes (including senior

management), aproximately 31% were female and aproximately

69% were male. The Group strives to achieve apropriate balance of

gender diversity with reference to the stakeholders’ expectation and

international and local recomended best practices. The Group is not

aware of any mitigating factor or circumstances which make achieving

gender diversity acros the workforce (including senior management)

more chalenging or les relevant. Details of the Group’s gender ratio

and related data are set out in the section of “Environmental, Social and

Governance Report” of this anual report.

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

提名委员会负责确保董事局的多元化。提

名委员会将不时检讨董事局多元化政策，

以确保其持续有效，而本公司将每年于企

业管治报告中披露董事局多元化政策的实

施情况。本年度内，董事局及提名委员会

已检讨董事局多元化政策的实施情况及成

效。

薪酬委员会

薪酬委员会由全体三名独立非执行董事

（即尹美群女士、刘彤辉先生及叶建木先

生）组成。薪酬委员会主席为刘彤辉先生。

本公司已采纳企管守则之守则条文第

E.1.2

条所载的模式作为其薪酬委员会的模式。

薪酬委员会之主要职责包括就执行董事及

高级管理层之薪酬政策及架构以及薪酬待

遇作出推荐建议及授出批准。薪酬委员会

亦负责设立制定有关薪酬政策及架构的透

明程序，从而确保董事或其任何联系人士

概无参与厘定其本身薪酬之决策过程，其

薪酬将参考个人表现及本公司经营业绩，

以及市况及市场惯例厘定。其亦负责根据

上市规则第

章检讨及╱或批准与本公司

股份计划有关的事宜。

薪酬委员会一般会于有需要时为检讨薪酬

政策与架构及厘定或就执行董事及高级管

理层之年度薪酬待遇提出推荐建议以及其

他相关事宜举行会议。人力资源部负责收

集及管理人力资源资料，并提出推荐建议

供薪酬委员会考虑。薪酬委员会须就有关

薪酬政策与架构及薪酬待遇之推荐建议，

咨询主席及╱或董事局之意见。

年内，薪酬委员会曾举行一次会议，以检讨

董事及高级管理层的薪酬待遇，并根据薪

酬委员会的书面职权范围，向董事局提出

推荐建议。

The Nomination Comite is responsible for ensuring the diversity of

the Board. The Nomination Comite wil review the board diversity

policy from time to time to ensure its continued efectivenes and

the Company wil disclose the implementation of the board diversity

policy in its corporate governance report on an anual basis. During

the year, the Board and the Nomination Comite has reviewed the

implementation and efectivenes of the board diversity policy.

REMUNERATION COMITE

The Remuneration Comite comprises al thre independent non-

executive directors, namely Ms. Yin Meiqun, Mr. Liu Tonghui and Mr.

Ye Jianmu. The Chairman of the Remuneration Comite is Mr. Liu

Tonghui.

The Company has adopted the model set out in the code provision

E.1.2 of the CG Code as its Remuneration Comite model. The

primary objectives of the Remuneration Comite include making

recomendations on and aproving the remuneration policy and

structure and remuneration packages of the executive directors

and the senior management. The Remuneration Comite is also

responsible for establishing transparent procedures for developing such

remuneration policy and structure to ensure that no director or any of

his/her asociates wil participate in deciding his/her own remuneration,

which remuneration wil be determined by reference to the individual

performance and the operating results of the Company as wel as the

market conditions and practice. It is also responsible for the review and/

or aproval of maters relating to the Company’s share schemes under

Chapter 17 of the Listing Rules.

The Remuneration Comite normaly mets for reviewing the

remuneration policy and structure and determination or making

recomendation of the anual remuneration packages of the executive

directors and the senior management and other related maters

when neds arise. The Human Resources Division is responsible for

colection and administration of the human resources data and making

recomendations to the Remuneration Comite for consideration.

The Remuneration Comite shal consult the Chairman and/or the

Board about these recomendations on remuneration policy and

structure and remuneration packages.

The Remuneration Comite held one meting during the year to

review the remuneration packages of the directors and the senior

management and made recomendation to the Board in acordance

with the Remuneration Comite’s writen terms of reference.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

执行委员会

执行委员会由以下执行董事组成。

执行委员会获授董事局之一般权力（惟特

别保留予董事局之事项除外）以管理及监

察本集团之营运，以及负责履行企业管治

职责，包括但不限于：

•

制定及检讨本公司之企业管治政策及

常规，并向董事局提出推荐建议；

•

检讨及监察本公司董事及高级管理层

之培训及持续专业发展；

•

检讨及监察本公司在遵守法律及监管

规定方面之政策及常规；

•

制定、检讨及监察适用于董事及雇员

之操守则及合规手册（如有）；

•

检讨本公司遵守企管守则之情况及企

业管治报告内之披露；及

•

遵守董事局不时规定或本公司组织章

程所载或法例规定之任何规定、指引

或规例。

年内，本公司之企业管治政策乃由执行委

员会审阅。

EXECUTIVE COMITE

The Executive Comite comprises the folowing executive directors.

From 1 April 2024

to the date of

this report

From 1 April 2024

to 23 October 2024

自二零二四年

四月一日起至

本报告日期

自二零二四年

四月一日起至

二零二四年

十月二十三日

Mr. Qin Jie (Chairman)

秦杰先生（主席）

✓

Mr. Li Haitao

李海涛先生

✓

Mr. Fan Jie

樊捷先生

✓

The Executive Comite has ben confered upon with the general

powers of the Board (except those maters specificaly reserved for

the Board) to manage and overse the operations of the Group and

has ben asigned with the responsibilities to perform the corporate

governance duties including but not limited to:

’s policies and practices on

corporate governance and make recomendations to the Board;

• to review and monitor the training and continuous profesional

development of the directors and senior management of the

Company;

’s policies and practices on

compliance with legal and regulatory requirements;

, review and monitor the code of conduct and

compliance manual (if any) aplicable to the directors and

employes;

’s compliance with the CG Code and

disclosure in the Corporate Governance Report; and

, direction, regulation that may

from time to time be prescribed by the Board or contained in the

constitution of the Company or imposed by legislation.

During the year, the policies of the corporate governance of the

Company were reviewed by the Executive Comite.

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

董事局年度评估

为确保董事局可获得董事的独立意见及建

议及推动董事局表现的持续改善，董事局

已于二零二三年确立董事局表现评估方

法，并由董事局每年进行检讨，以确保其

成效。自回顾年度起，董事局于主席之领导

下，以问卷（及如有规定，主席与个别董事

进行一对一会议）形式进行董事局年度表

现评估。董事局表现评估的主要目的是评

估董事局的文化及动态，确保董事局的最

佳组成，改善董事局运作并提高效率。个

别董事对本公司目标及任务的掌握程度、

董事责任、参与本公司营运的程度、内部关

系管理及沟通、董事培训及内部监控的意

见均会被收集及合并，并每年呈报予提名

委员会，以讨论改进结果及行动计划（倘适

用）。于回顾年度，提名委员会认为所评估

的各方面整体上均有效落实及属充足。

董事及高级管理层的薪酬

截至二零二五年及二零二四年三月三十一

日止年度的董事薪酬详情，须根据上市规

则附录

作出披露，有关资料载于综合财

务报表附注

。

根据企管守则之守则条文第

E.1.5

条，截至

二零二五年三月三十一日止年度高级管理

层成员（董事除外）之薪酬组别如下：

董事进行证券交易的标准守则

本公司已采纳上市规则附录

所载上市发

行人董事进行证券交易的标准守则（「标准

守则」）。经本公司向所有董事作出特定查

询后，彼等已确认于截至二零二五年三月

三十一日止年度内一直遵守标准守则。

BOARD ANUAL EVALUATION

To ensure independent view and input from directors are available to

the Board and to drive continuous improvement in board performance,

the Board established the Board Performance Evaluation Method in

2023 and it is reviewed by the Board on an anual basis to ensure

its efectivenes. Led by the Chairman, starting from the year under

review, the Board conducted anual board performance evaluation

in the form of questionaire and, if required, one-on-one meting

betwen the Chairman and individual director. The primary goal of the

board performance evaluation is to ases board culture and dynamics,

ensure optimal board composition and improve board practices and

enhance efectivenes. Views of individual director in respect of mastery

of the Company’s goal and tasks, director responsibility, the degre

of participation in the Company’s operations, internal relationship

management and comunication, director training and internal control

are colected and consolidated to be presented to the Nomination

Comite anualy to discus the results and the action plan for

improvement, if apropriate. For the year under review, the Nomination

Comite considered al aspects evaluated are overal efectively

performed and adequate.

REMUNERATION OF DIRECTORS AND SENIOR

MANAGEMENT

Particulars of the directors’ remuneration for the years ended 31 March

2025 and 2024 as required to be disclosed pursuant to Apendix D2

to the Listing Rules are set out in note 14 to the consolidated financial

statements.

Pursuant to code provision E.1.5 of the CG Code, the remuneration of

the members of the senior management (other than directors) by band

for the year ended 31 March 2025 is as folows:

Remuneration band

薪酬组别

Number of individuals

人数

HK$1,500,001 to HK$2,000,0001,500,001

港元至

2,000,000

港元

MODEL CODE FOR SECURITIES TRANSACTIONS

BY DIRECTORS

The Company has adopted the Model Code for Securities Transactions

by Directors of Listed Isuers (“Model Code”) as set out in Apendix C3

to the Listing Rules. Specific enquiry has ben made on al directors and

the directors have confirmed that they have complied with the Model

Code throughout the year ended 31 March 2025.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

董事对编制财务报表承担之责

任

董事明白其须编制本公司截至二零二五年

三月三十一日止年度的财务报表之职责。

董事负责监察编制本公司财务报表之过

程，以确保该等财务报表为真实公平，以及

符合有关法定规定及适用之会计准则。

本公司管理层向董事局提供阐释及资料，

以便董事局能对提呈予董事局批准之本公

司财务资料及状况进行知情评估。

外聘核数师

有关本公司外聘核数师对于其就综合财务

报表之申报职责所作出的声明载于第

页

之「独立核数师报告」。

截至二零二五年三月三十一日止年度，本

公司核数师中汇安达会计师事务所有限公

司及其联属公司所获酬金的分析载列如

下：

DIRECTORS’ RESPONSIBILITIES IN RESPECT OF

THE FINANCIAL STATEMENTS

The directors acknowledge their responsibility for preparing the financial

statements of the Company for the year ended 31 March 2025.

The directors are responsible for overseing the preparation of financial

statements of the Company with a view to ensuring that such financial

statements give a true and fair view and that relevant statutory

requirements and aplicable acounting standards are complied with.

The management of the Company provides such explanation and

information to the Board so as to enable the Board to make an informed

asesment of the financial information and position of the Company

which were put to the Board for aproval.

EXTERNAL AUDITORS

The statement of the external auditors of the Company about their

reporting responsibilities on the consolidated financial statements is set

out in the “Independent Auditor’s Report” on page 80.

An analysis of the remuneration of the Company’s auditors, ZHONGHUI

ANDA CPA Limited, and its afiliate, for the year ended 31 March 2025

is set out as folows:

Fe paid/payable

for services rendered

就所提供服务

已付╱应付的费用

HK$’000

千港元

Audit services

核数服务

1,100

Interim review services

中期审阅服务

Other ad-hoc asignments

其他特殊工作

1,380

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

风险管理及内部监控

董事局确认其有整体责任评估及厘定本集

团为达成策略目标所愿承担之风险性质及

程度，维持合适及有效之风险管理及内部

监控制度，并检讨其成效。董事局监察管理

层在设计、实行和监察风险管理及内部监

控制度方面之工作。有关制度及内部监控

只能针对重大错报或损失提供合理但并非

绝对之保证，因为有关制度及内部监控旨

在管理，而非消除未能实现业务目标之风

险。

本集团已制订持续之程序，以识别、评估及

管理本集团之重大风险。业务单位负责识

别、评估及监察与本身单位相关之风险。

评估结果将通过定期内部会议向管理层报

告。每年，管理层编制风险评估报告，列出

已识别之风险，以及管理层对本集团所受

影响之评估。董事局讨论风险评估报告中

之结果，并在董事局会议上评估风险管理

及内部监控制度之成效，及解决任何重大

内部监控缺陷。董事局就风险管理及内部

监控制度之成效进行检讨，且本公司认为

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

本集团审慎处理和发放内幕消息。员工须

遵守员工手册中之保密条款。仅适当级别

之人员才获准接触价格敏感资料及内幕消

息。本公司定期提醒董事及雇员务须遵守

本公司就内幕消息所采纳之所有政策，包

括就买卖本公司证券而遵守上市规则附录

所载之标准守则。

本集团设计并制订适当之政策和监控措

施，以确保资产得到保障，防止不当使用或

处置；本集团亦恪守和遵守相关规则及规

例，并且根据相关会计准则和监管报告规

定存置可靠之财务和会计记录。

根据企管守则之守则条文第

D.2.5

条，本集

团应设有内部审计职能。然而，由于本集团

之规模及出于成本效益考虑，本集团现时

并无设立内部审计职能。取而代之，审计委

员会负责每年对内部监控制度进行检讨。

检讨以轮流基准涵盖主要财务、营运监控

措施以及风险管理职能。本集团每年持续

检讨是否需要设立内部审计职能。

股息政策

本公司已制定股息政策（「股息政策」），当

中载列本公司就宣派、派付或分派其净利

润作为本公司股东的股息时拟应用的原则

及指引。

董事局在考虑宣派和派付股息时，应考虑

（包括但不限于）下列因素：

•

本公司之实际及预期财务表现；

•

本集团之保留盈利及可分派储备；

•

本集团之债务权益比率、股本回报率

及相关财务契诺水平；

•

本集团订约方可能对派付股息施加的

任何限制；

•

本集团之预期营运资金需求及未来拓

展计划；

The Group handles and diseminates inside information with due care.

Staf is required to comply with the confidentiality terms inside the

staf manual. Only personel at apropriate level can get reach of price

sensitive and inside information. The Company regularly reminds the

directors and employes about compliance with al policies adopted by

the Company regarding inside information including the Model Code

set out in Apendix C3 of the Listing Rules in relation to dealings in

securities of the Company.

Apropriate policies and controls have ben designed and established

to ensure that asets are safeguarded against improper use or disposal,

relevant rules and regulations are adhered to and complied with, reliable

financial and acounting records are maintained in acordance with

relevant acounting standards and regulatory reporting requirements.

Under the code provision D.2.5 of the CG Code, the Group should have

an internal audit function. However, due to the size of the Group and

for cost efectivenes consideration, the Group curently does not have

an internal audit function. Instead, the Audit Comite is responsible

for a review on the internal control system anualy. The review covers

major financial, operational controls in rotation basis and also the risk

management functions. The Group continues to review the ned for an

internal audit function anualy.

DIVIDEND POLICY

The dividend policy of the Company (the “Dividend Policy”) is in place

seting out the principles and guidelines that the Company intends to

aply in relation to the declaration, payment or distribution of its net

profits as dividends to the shareholders of the Company.

The Board shal take into acount of, including but not limited to, the

folowing factors when considering the declaration and payment of

dividends:

’s actual and expected financial performance;

;

’s debts to equity ratio, return on equity and

the relevant financial covenants;

• any restrictions on payment of dividends that may be imposed by

the Group’s contracting parties;

’s expected working capital requirements and future

expansion plans;

Corporate Governance Report

企业管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

•

整体经济状况、本集团之业务周期及

其他可能对本公司业务或财务表现及

状况构成影响之内部或外部因素；及

•

董事局可能视为适当之任何其他因

素。

股息政策须于有需要时检讨，并可不时由

董事局作出修订。

公司秘书

公司秘书之职位由何瑜先生担任。彼之履

历载于第

页「董事及高级管理层履历详

情」一节。何先生向董事局主席不时汇报。

全体董事均可得到公司秘书之意见及服

务，以确保董事局程序及所有适用法律、规

则及规例均获遵守。年内，何先生已接受不

少于

个小时的相关专业训练，以提升其

技能及知识。

与股东及投资者之沟通

本公司相信有效地与股东沟通对加强投资

者关系及使投资者了解本集团之业务表现

及策略非常重要。本集团亦深明保持高透

明度及适时披露公司资料以便股东及投资

者作出适当知情投资决定极为重要。

本公司继续加强与其投资者之沟通及关

系。本公司会适时为投资者之咨询提供详

尽资料。如有任何查询，投资者可直接致函

本公司之香港主要营业地点。

股东周年大会提供机会让股东可与董事直

接对话。本公司主席及本公司各董事委员

会主席（或（如彼等缺席）各委员会的其他

成员）将出席股东周年大会，回应股东的疑

问。本公司核数师亦会出席股东周年大会，

解答有关审核工作、核数师报告的编撰过

程与内容、会计政策及核数师独立性等疑

问。

, busines cycle of the Group’s

busines and other internal or external factors that may have an

impact on the busines or financial performance and position of

the Company; and

• any other factors that the Board may dem apropriate.

The Dividend Policy shal be reviewed when necesary, and can be

revised by the Board from time to time.

COMPANY SECRETARY

The position of the Company Secretary is held by Mr. Ho Yu. His

biography is set out in the “Biographical Details of Directors and Senior

Management” section on page 62. Mr. Ho reports to the Chairman of

the Board from time to time. Al directors have aces to the advice and

services of the Company Secretary to ensure that board procedures, and

al aplicable laws, rules and regulations are folowed. During the year,

Mr. Ho undertok not les than 15 hours of profesional training to

update his skils and knowledge.

COMUNICATIONS WITH SHAREHOLDERS AND

INVESTORS

The Company believes that efective comunication with shareholders

is esential for enhancing investor relations and investors’ understanding

of the Group’s busines performance and strategies. The Group also

recognises the importance of transparency and timely disclosure of

corporate information which enables shareholders and investors to make

a properly informed investment decision.

The Company continues to enhance comunications and relationships

with its investors. Enquiries from investors are dealt with in an

informative and timely maner. Investors may write directly to the

Company at its principal place of busines in Hong Kong for any

inquiries.

The anual general meting provides oportunity for the shareholders

to comunicate directly with the directors. The Chairman of the

Company and the chairmen of the Board Comites of the Company

or, in their absence, other members of the respective comites, wil

atend the anual general meting to answer shareholders’ questions.

The auditor of the Company wil also atend the anual general meting

to answer questions about the conduct of the audit, the preparation

and content of the auditor’s report, the acounting policies and auditor

independence.

Corporate Governance Report

企业管治报告

港仔机器人集团控股有限公司

2024/25

年报

为促进有效之沟通，本公司亦设有网站

w.hkrobotics.ai

，本公司会于网站刊登

有关其业务发展及营运之丰富资料及最新

资料、财务资料、企业管治常规及其他资

料，以供公众人士读取。

鉴于上述股东沟通政策，董事局认为于回

顾年度内股东沟通政策的执行情况令人满

意且有效。

股东权利

根据本公司的公司细则，倘持有不少于本

公司缴足股本

10%

的本公司股东，向董事

局或公司秘书，送交提出要求的书面通知，

地址为本公司的香港主要营业地点，董事

局可于提交书面通知当日起计

日内，召

开股东特别大会以处理本公司的特殊事

项。同一规定及程序也适用于任何于股东

大会上提出以供采纳的方案。

股东如欲向董事局作出特别查询，可以书

面形式致函董事局或公司秘书，地址为本

公司的香港主要营业地点。

此外，本公司透过举行股东周年大会或其

他股东大会，与股东一直保持联系，并鼓励

股东出席该等大会。

股东大会通告将分别于本公司网站

(w.hkrobotics.ai)

及联交所网站

(w.hkexnews.hk)

上刊载，或（如要求提

供印刷本）邮寄予本公司登记股东或本公

司非登记股东之中介人╱代名人。股东大

会通告载有议程及决议案，及股东大会适

用的代表委任表格已刊载或随通告附奉。

不拟或未能出席股东大会的股东，应填妥

表格并交回本公司股份过户登记处，以委

任一名代表、另一名股东或大会主席担任

彼等的受委代表。

章程文件

董事局确认，年内本公司之公司细则概无

作出重大变动，以对本公司营运及报告常

规构成影响。

To promote efective comunication, the Company maintains a website

at w.hkrobotics.ai, where extensive information and updates

on the Company’s busines developments and operations, financial

information, corporate governance practices and other information are

available for public aces.

In view of the above shareholders’ comunication policy, the Board

considered that the implementation of the shareholders’ comunication

policy is satisfactory and efective during the year under review.

SHAREHOLDER RIGHTS

Under the Company’s Bye-laws, the Board, on the requisition of

shareholders of the Company holding not les than 10% of the paid-

up capital of the Company by sending a writen notice to the Board or

the Company Secretary at the Company’s principal place of busines in

Hong Kong, shal convene a special general meting to adres specific

isues of the Company within 21 days from the date of deposit of

writen notice. The same requirement and procedure also aplies to any

proposal to be tabled at shareholders’ metings for adoption.

Specific enquiries by shareholders requiring the Board’s atention can be

sent in writing to the Board or the Company Secretary at the Company’s

principal place of busines in Hong Kong.

In adition, the Company maintains contact with its shareholders

through anual general metings or other general metings, and

encourages shareholders to atend those metings.

Notice of general meting wil be published on the Company’s website

at w.hkrobotics.ai and the website of the Stock Exchange at

w.hkexnews.hk respectively or wil be sent by mail to the registered

shareholders of the Company or the intermediary/nomine of the non-

registered shareholders of the Company if a printed form is requested.

Agenda and resolutions are set out in the notice of general meting. A

proxy form for use at a general meting is published or enclosed with

the notice. Shareholders who do not intend or are unable to be present

at the meting should fil out the form and return the same to the

share registrar and transfer ofice of the Company, so as to apoint a

representative, another shareholder or the chairman of the meting as

their proxy.

CONSTITUTIONAL DOCUMENTS

The Board confirmed that, during the year, there were no significant

change made to the Company’s Bye-laws afecting its operations and

reporting practices.

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

本集团欣然提呈截至

年

月

日止年度

（「

2024/25

年度」）之环境、社会及管治报

告（「

ESG

报告」），以表明其于环境、社会及

管治（「

ESG

」）方面对可持续发展之承诺。

本

ESG

报告乃根据上市规则附录

所载之

环境、社会及管治报告指引（「

ESG

报告指

引」）（其涵盖两大主题，环境及社会）而编

制。有关本集团企业管治之详情，请参阅本

公司年报中的企业管治报告。

管治架构

董事局对环境、社会及管治事宜的

监督

董事局在督导本集团的环境、社会及管治

事宜方面担当主要角色。于

2024/25

年度，

董事局与管理层不时评估环境、社会及管

治相关风险对营运的影响，并制定环境、

社会及管治相关政策以处理相关风险。董

事局确保管理层拥有一切合适的工具及资

源，以便督导环境、社会及管治事宜。本集

团极其重视各持份者的意见，视之为本集

团发展的基石。于

2024/25

年度，已于定期

会议上检讨环境、社会及管治的治理情况

及环境、社会及管治相关事宜。

董事局对重大环境、社会及管治相

关事宜的环境、社会及管治管理方

法及策略

为更好地了解不同持份者对环境、社会及

管治事宜的意见及期望，本集团每年进行

重要性评估。本集团确保使用各种平台及

沟通渠道来接触、聆听及回应其主要持份

者。通过与持份者进行全面沟通，本集团

得以了解其持份者的期望及关注。所获得

的反馈意见使本集团能够作出更明智的决

策，并更好地评估及管理该等商业决策产

生的影响。

The Group is pleased to present its Environmental, Social and

Governance Report (the “ESG Report”) for the year ended 31 March

2025 (“Year 2024/25”) to demonstrate its comitment to sustainable

development in aspects of environmental, social and governance

(the“ESG”).

This ESG Report is prepared in acordance with the Environmental,

Social and Governance Reporting Guide (the “ESG Reporting Guide”)

as set out in Apendix C2 of the Listing Rules, which covers two

subject areas, Environmental and Social. Please refer to the Corporate

Governance Report in the anual report of the Company for details of

corporate governance of the Group.

GOVERNANCE STRUCTURE

The Board’s oversight of ESG isues

The Board has a primary role in overseing the Group’s ESG isues. For

the Year 2024/25, the Board and the management evaluated from time

to time the impacts of ESG-related risks towards the operation and

formulated ESG-related policies in dealing with relevant risks. The Board

ensures that the management has al apropriate tols and resources to

overse the ESG isues. The Group highly values the opinions of each

stakeholder and regards them as the cornerstone for the development

of the Group. For the Year 2024/25, ESG governance and ESG-related

isues were reviewed at regular metings.

The Board’s ESG management aproach and

strategy for material ESG-related isues

In order to beter understand the opinions and expectations of diferent

stakeholders on the ESG isues, materiality asesment is conducted

anualy by the Group. The Group ensures various platforms, and

chanels of comunication are used to reach, listen and respond

to its key stakeholders. Through general comunication with the

stakeholders, the Group is able to understand the expectations and

concerns from its stakeholders. The fedbacks obtained alow the Group

to make more informed decisions, and to beter ases and manage the

resulting impacts of the busines decisions.

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

本集团已透过以下步骤评估环境、社会及

管治方面的重要性：

(i)

本集团识别环境、

社

会及管治事宜；

(i)

在持份者参与下，排列关

键环境、社会及管治范畴优先次序；及

(i)

根据与持份者的沟通结果验证及厘定重大

环境、社会及管治事宜。

进行这些步骤可加强了解本集团持份者对

各环境、社会及管治事宜的重视程度，并使

董事局可对未来的可持续发展方向作出更

为全面的规划。

董事局对环境、社会及管治相关目

的与目标的检讨进度

本集团会不时仔细检讨环境、社会及管治

相关目的与目标的绩效及实施进度。倘进

度未达预期或业务营运有变，则可能需作

出修改，并与主要持份者（如雇员、客户及

供应商）就目的与目标进行沟通。

董事局已设定未来战略目的，使本集团能

够制定切实可行的路向，并专注达成有关

愿景的发展方向。董事局会就本集团的理

念和目的作出权衡，仔细审视能否达成有

关目标。

报告原则

本

ESG

报告遵循环境、社会及管治报告指引

中的四个报告原则，包括：

重要性：本集团已识别多项涵盖环境、社会

及管治的议题，并已邀请持份者评估该等

议题于

2024/25

年度的重要性，详情请参阅

本报告中「重要性评估」的章节。

The Group has evaluated the materiality of ESG aspects through the

folowing steps: (i) identification of ESG isues by the Group; (i) key ESG

areas prioritization with stakeholder engagement; and (i) validation and

determining material ESG isues based on the results of comunication

with the stakeholders.

Engaging in these steps can enhance the understanding of the degre

of importance of the Group’s stakeholders to each material ESG isue,

and can enable the Board to plan the sustainable development direction

more comprehensively in the future.

The Board’s review progres against ESG-related

objectives and targets

The performance and the implementation progres of the ESG-related

objectives and targets should be carefuly reviewed by the Group from

time to time. If the progres fals short of expectation or changes

of busines operations, it may be necesary to make changes and

comunicate about the objectives and targets with key stakeholders

such as employes, customers and supliers.

The Board has set future strategic goals to enable the Group to develop

a realistic path and focus on the development direction for achieving its

vision. The Board wil carefuly examine the atainability of the targets

which should be weighed against the Group’s philosophy and goals.

REPORTING PRINCIPLES

This ESG Report folows the four reporting principles in the ESG

Reporting Guide, including:

Materiality: the Group has identified a number of isues which cover

ESG, and invited stakeholders to ases the materiality of such isues

in the Year 2024/25. For details, please refer to the section headed

“Materiality Asesment” in this ESG Report.

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

Quantitative: data presented in this ESG Report have ben colected

prudently. Please refer to the environmental and social performance

data for standards and methodologies used for calculation of key

performance indicators.

Balance: an unbiased and balanced picture of the performance has ben

disclosed in a transparent maner.

Consistency: unles otherwise stated, this ESG Report uses the same

methodologies and KPIs as disclosed in previous ESG reports of the

Group to facilitate comparability at any time.

SCOPE OF REPORTING

During the Year 2024/25, the Group is principaly engaged in: (i) trading

of gods; (i) the money lending busines; (i) the securities and futures

brokerage busines; (iv) property investment busines; (v) customised

technical suport services; (vi) the property brokerage services; (vi) the

project management busines; (vi) the geothermal energy busines;

(ix) the building construction contracting busines; and (x) centralized

heating busines (suspended operations from July 2024 and disposed

of in June 2025), in Hong Kong or the PRC. The social data in this ESG

Report covers the entire group, and the environmental data covers the

busines operations of the Company in Beijing, Henan, Shanxi, Hebei,

Shanxi and Hong Kong.

Key performance indicators (“KPIs”) data are gathered only from the

operations under the Group’s direct operational control. The Group wil

continue to strengthen information of the major ESG aspects in order to

enhance the disclosure of information on sustainable development when

and where aplicable.

量化：本

ESG

报告所呈列的数据乃谨慎地收

集。请参阅环境及社会绩效数据，以了解用

于计算关键绩效指标的标准及方法。

平衡性：以透明方式并不偏不倚及平衡披

露绩效表现。

一致性：除另有说明，本

ESG

报告均使用与

本集团以往环境、社会及管治报告一致的

统计方法及关键绩效指标，以便随时进行

比较。

报告范围

于

年

/25

年度期间，本集团主要于香港

或中国从事：

(i)

买卖商品业务；

(i)

借贷业

务；

(i)

证券及期货经纪业务；

(iv)

物业投资

业务；

(v)

特制技术支援服务；

(vi)

物业经纪业

务；

(vi)

项目管理业务；

(vi)

地热能业务；

(ix)

楼宇建筑承包业务；及

(x)

集中供热业务（由

年

月份起暂停营运并于

年

月份

出售）。本

ESG

报告中的社会数据涵盖整个

集团，环境数据涵盖本公司位于北京、河

南、陕西、河北、山西及香港的业务营运。

关键绩效指标（「关键绩效指标」）数据仅从

本集团直接运营控制下的业务收集。本集

团将继续强化主要环境、社会及管治方面

的资料，以于适用时增强披露有关可持续

发展的资料。

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

STAKEHOLDER ENGAGEMENT

Stakeholder engagement is a key suces factor in formulating

environmental and social strategy, defining the Group’s objectives,

asesing materiality and developing policies. The Group’s key

stakeholders include investors, government and regulatory bodies,

employes, customers, supliers, society and the public. The Group has

conducted a survey, discused or comunicated with stakeholders to

understand their views and respond to their neds and expectations,

evaluated and prioritised their inputs to improve the Group’s

performance, and finaly strived to provide value for the stakeholders.

持份者参与

持份者的参与对制定环境及社会策略、界

定本集团的目标、评估重要性及制定政策

至关重要。本集团的主要持份者包括投资

者、政府与监管机构、员工、客户、供应商、

社会及公众。本集团已进行调查、与持份者

讨论或沟通，以了解彼等之见解，回应其需

要及期望，评估及排列其对于改善本集团

表现之意见的优先次序，并最终致力为持

份者创造价值。

StakeholdersExpectations and apealsComunication and fedback

持份者期望与诉求沟通与回应

Investors

投资者

• Financial results

财务业绩

• Corporate transparency

企业透明度

• Sound risk control

完善风险控制

• To improve profitability

提高盈利能力

• Regular information disclosure

日常信息披露

• To optimize risk management and internal

control

优化风险管理及内部监控

Governments and

regulatory bodies

政府与监管机构

• Compliance with laws and regulations

遵守法纪

• Tax payment in acordance with laws

依法纳税

• Compliance operation

合规经营

• Tax payment in ful and on time

按时足额纳税

Employes

员工

• Carer development platform

职业发展平台

• Salary and benefits

薪酬福利

• Safe working environment

安全工作环境

• Promotion mechanism

晋升机制

• Competitive salary and employe benefits

具竞争力的薪酬和员工福利

• To provide trainings for employes and

strengthen their safety awarenes

为员工提供培训，加强员工安全防范意识

Customers

客户

• Customer information security

客户信息安全

• Customer rights and interests protection

客户权益保障

• God service guarante

良好的服务保障

• Customer privacy protection

保障客户私隐

• Compliance marketing

合规营销

• To provide reliable energy products and

services

提供可靠的能源产品及服务

Supliers

供应商

• Integrity coperation

诚信合作

• Busines ethics and credibility

商业道德与信誉

• To build a responsible suply chain

打造负责任的供应链

• To perform the contract acording with

laws

依法履行合同

Society and the public

社会及公众

• Environmental protection

绿色环保

• Employment oportunities

就业机会

• To use environmental protection and

energy saving equipment

环保节能设备投入使用

• To provide employment oportunities

提供就业职位

					High Pri	ority
高优先级
					13 12	9	16 22
11
					13 12	9	1 2 10 192021	14 23
			15 3	4
			17	18
8
5	6	24
5	7

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

MATERIALITY ASESMENT

Acording to the ESG Reporting Guide, the Group colects and identifies

the isues of concern of major stakeholders through questionaire

survey and interview, analyzes and sorts the isues to determine the

Company’s important isues in ESG for relevant disclosure. The results

of the materiality asesment wil be used to guide the Group in

formulating future environmental, social and governance plans and

objectives, in a bid to creating sustainable value for stakeholders.

Based on the comunication with various stakeholders, the Company

has identified the folowing isues as wel as their respective priorities:

High

高

Low

低

High

高

对

持

份

者

的

相

关

程

度

╱

重

要

性

Relevance/Materiality to Busines

对业务的相关程度╱重要性

重要性评估

本集团根据

ESG

报告指引要求，通过问卷调

查及访谈形式以收集并识别主要持份者关

注的议题，按照议题进行分析和排序，确定

公司在

ESG

方面的重要议题进行有关披露。

重要议题评估结果将用于指导本集团制定

未来的环境、社会及管治工作计划与目标，

务求为持份者创造可持续价值。

公司根据与各持份者的沟通，识别出的议

题及重要性排序见下图：

Environmental isuesSocial isuesGovernance isues

环境议题社会议题管治议题

1. Grenhouse gas emisions

温室气体排放

2. Energy consumption and resource

management

能源消耗及资源管理

3. Water management

水资源管理

4. Waste management

废弃物管理

5. Use of packaging materials

包装材料使用

6. Impact on environment

对环境的影响

7. Climate change

气候变化

8. Comunity contribution

社区贡献

9. Ocupational health and safety

职业健康及安全

10. Child labor

童工

11. Forced and compulsory labor

强迫和强制劳动

12. Training and development

培训及发展

13. Remuneration and employe benefits

薪酬及员工福利

14. Diversity and equal oportunity

多元化及平等机会

15. Atracting and retaining talents

吸引及挽留人才

16. Anti-coruption

反贪污

17. Suply chain management

供应链管理

18. Suplier evaluation and selection

供应商评估及选择

19. Customer service and satisfaction

客户服务及满意度

20. Customer privacy

客户私隐

21. Coments and complaint handling

意见及投诉处理

22. Product safety and quality management

产品安全及质量管理

23. Protecting intelectual property rights

保护知识产权

24. Marketing and labeling

行销与标示

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

ENVIRONMENT

To adhere to its comitment to sustainable development and to comply

with the requirements under relevant laws and regulations related to

environmental protection, the Group has ben dedicated to reducing

the impact of its operating activities on the environment.

EMISIONS

The development and utilization of geothermal energy of the Group

may have some environmental impacts, including but not limited to:

(i) thermal polution; (i) air polution; (i) water polution; and (iv)

soil polution. The Group has conducted an environmental impact

asesment with reference to the requirements of the Environmental

Protection Law of the People’s Republic of China.

In the Year 2024/25, the key environmental performance indicators of

the Group’s emisions are set out as folows:

环境

本集团坚持业务可持续发展的承诺以及遵

守环境保护相关法律法规的规定，并致力

减少经营活动对环境的影响。

排放物

本集团于开发利用地热对环境可能有一点

影响，包括但不限于：

(i)

热污染；

(i)

空气污

染；

(i)

水污染；及

(iv)

土壤污染。本集团已参

照《中华人民共和国环境保护法》的要求进

行环境影响评价。

于

2024/25

年度，本集团排放物的关键环境

绩效指标列载如下：

Environmental indictorsUnitYear 2024/25Year 2023/24

环境指标单位

2024/25

年度

2023/24

年度

Air emisions (Note 1 and Note 4)

废气排放（附注一及附注四）

Emisions of Nitrogen oxides (NOX)kg25.7740.44

氮氧化物

(NOX)

排放千克

Emisions of Sulfur oxides (SOX)kg0.090.19

硫氧化物

(SOX)

排放千克

Emisions of Particulate mater (PM)kg2.403.71

颗粒物

(PM)

排放千克

Grenhouse gas emisions

温室气体排放

Direct emisions (scope 1) (Note 4)kg CO2e16,28534,967

直接排放（范围一）（附注四）千克二氧化碳当量

Indirect emisions (scope 2) (Note 2 and

Note 4)

kg CO2e4,091,96210,353,875

间接排放（范围二）（附注二及附注四）千克二氧化碳当量

Other indirect emisions (scope 3) (Note 2)kg CO2e181,474256,225

其他间接排放（范围三）（附注二）千克二氧化碳当量

Total grenhouse gas emisions

(Note 3 and Note 4)

kg CO2e4,289,72110,645,067

温室气体排放总量（附注三及附注四）千克二氧化碳当量

Intensity of grenhouse gas emisionskg CO2e per employe43,33138,154

温室气体排放密度千克二氧化碳当量／每名雇员

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

Note 1: The emision factors used in the calculation of air polutants are sourced from

the EPD Vehicle Emision Calculation model and the Vehicle Emision Modeling

Software of the United States Environmental Protection Agency. These factors

are calculated on the asumption that the relative humidity is 80% and the

temperature is 25 degres Celsius with an average sped of 30 kilometers per

hour and include runing exhaust emision only.

Note 2: Emision factors are sourced from the Ministry of Ecology and Environment of

the People’s Republic of China (2023), the 2024 Sustainability Report of Hong

Kong Electric Company Limited, the 2024 Sustainability Report of CLP Power

Hong Kong Limited and the 2024 Sustainability Report of The Hong Kong and

China Gas Company Limited. The figures are calculated in acordance with the

“Reporting Guidance on Environmental KPIs”. Due to changes in the emision

factors used to calculate the CO2 equivalents asociated with purchase of

electricity and gas in Mainland China and Hong Kong, the data have ben

restated to conform to the curent year’s calculation.

Note 3: Grenhouse gas emisions (direct and indirect) and the removals can be

categorized into the folowing thre separate scopes:

Scope 1: Grenhouse gas emisions that atribute to busines owned or

controled by the Group (primarily from the fuel consumption of

vehicles).

Scope 2: Grenhouse gas emisions ocured in the production proces

resulting from generation of electricity purchased by the Group from

electric power company.

Scope 3: Al other indirect grenhouse gas emisions generated outside the

Group, including (i) methane gas generated at landfil by disposal

of paper waste; and (i) indirect emisions due to electricity used for

procesing drinking water/sewage water by external institutions.

Note 4: In July 2024, the Management Comite of Yuncheng Economic and

Technological Development Zone*

（运城经济技术开发区管理委员会）

served

a notice dated 22 July 2024 to the Group and decided to unilateraly terminate

the franchise agrement pursuant to the termination provisions thereof.

Therefore, centralised heating busines of the Group has ceased to operate

and has not generated revenue since 23 July 2024. As the use of vehicles

and purchase of electricity involved in such busines are the primary sources

of air and grenhouse gas emisions of the Group, its cesation results in a

significant decrease in air and grenhouse gas emisions for the Year 2024/25

as compared with that of the Year 2023/24.

附注一：

用以计算废气排放的排放系数乃按照香港环

境保护署汽车排放计算模型及美国环境保

护署

(United States Environmental Protection

Agency)

的汽车排放模型软件计算。该等系数

乃假设相对湿度为

80%

，温度为摄氏

度，平

均行驶速度为每小时

公里计算，并只包括行

驶中排放的气体。

附注二：

排放因子乃源自中华人民共和国生态环境部

（二零二三年）、香港电灯有限公司二零二四

年可持续发展报告、中华电力有限公司二零

二四年可持续发展报告及香港中华煤气有限

公司二年二四年可持续发展报告。数据乃根据

「环保关键绩效指标报告指引」计算。由于用

于计算中国内地及香港购电及煤气相关的二

氧化碳等量的排放因子出现变动，故相关数据

乃经重列以符合本年度的数据计算方式。

附注三：

温室气体排放（直接及间接）及其减除可分为以

下三个独立范围：

范围一：

由本集团所拥有或控制的业务（主要

来自车辆的燃料消耗）所产生的温室

气体排放。

范围二：

由本集团从电力公司购买的电力在生

产过程中所产生的温室气体排放。

范围三：

由本集团外部环境产生的所有其他间

接温室气体排放，包括

(i)

废纸在堆填

区所产生的甲烷；及

(i)

由外部机构处

理食水／污水时耗用电力所致的间接

排放。

附注四：

于

年

月，运城经济技术开发区管理委员

会向本集团送达日期为

年

月

日的通知

及决定根据特许经营协议终止条款单方面终

止特许经营协议。因此，本集团的集中供热业

务已暂停及自

年

月

日起概无产生收

益。由于该业务涉及的车辆使用及外购电力是

本集团废气及温室气体排放的主要来源，其暂

停导致

2024/25

年度的废气及温室气体排放总

量较

2023/24

年度显著下降。

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

The Group’s five-year target is to reduce the air emisions and the

grenhouse gas emisions intensity by 5% respectively based on the

Year 2021/22 baseline by the Year 2026/27.

The Group adheres to the principle of “Thre Simultaneously”, i.e. the

environmental governance design should be designed, constructed and

put into operation simultaneously with the main part of a project. The

Group’s construction causes environmental impact during two phases,

namely construction and operation, and the main polution generated

and protection measures taken include polution and protection during

construction and after use.

In order to reduce the dust polution at the construction sites, the

Group sprinkles water at regular time on the construction sites everyday

to prevent dust generation, and increases the volume and frequency

of sprinkling water on windy days. Solid wastes produced during the

construction period are mainly domestic waste and waste residual soil

generated during construction, which wil be colected with dustbins

and then sent to refuse disposal plants by sanitation workers for

disposal, and the waste residual soil wil be cleaned up and transported

in time.

本集团的

年期目标是于

2026/27

年度前根

据

2021/22

年度的基准将废气排放及温室

气体排放密度分别减少

。

Environmental KPIsEmision reduction targetsBenchmark yearStatus

环境关键绩效指标减排目标基准年状态

Intensity of NOx emisionsReduce by 5% by the Year 2026/27Year 2021/22In progres

NOX

排放密度于

2026/27

年度前减少

5%2021/22

年度进行中

Intensity of SOx emisionsReduce by 5% by the Year 2026/27Year 2021/22In progres

SOX

排放密度于

2026/27

年度前减少

5%2021/22

年度进行中

Intensity of PM emisionsReduce by 5% by the Year 2026/27Year 2021/22In progres

排放密度于

2026/27

年度前减少

5%2021/22

年度进行中

Intensity of grenhouse

gas emisions

Reduce by 5% by the Year 2026/27Year 2021/22In progres

温室气体排放密度于

2026/27

年度前减少

5%2021/22

年度进行中

本集团坚持「三同时」的原则，即环境治理

设计应与项目的主体工程同时设计，同时

施工及同时投产使用。本集团的建设对环

保的影响可分为两个阶段，分别是施工期

间及运营期间的影响，而主要污染及防护

措施包括施工期和使用后产生污染及防

护。

为减少施工场地的扬尘污染，本集团于施

工场地每天定时洒水，防止扬尘产生，在大

风日加大洒水量及次数。施工期间所产生

的固体废弃物主要为生活垃圾和施工中产

生的废渣土，会用垃圾箱收集后交由环境

卫生工人送到垃圾处理场处理，并及时清

运废渣土。

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

The wastewater generated during the construction period is mainly

domestic sewage and waste water generated from construction

activities. The construction waste water mainly contains sediment and

suspended mater, which wil be colected first and then treated before

discharged to the sewer pipe. The waste water generated during

operation is mainly the heat pump rom cleansing waste water and

system leakage waste water. The wastewater wil be discharged from

the new pipe to regional existing storm water system.

As the Group only generated an insignificant amount of non-hazardous

waste in its busines activities for the Year 2024/25, relevant data

were not quantified. Non-hazardous waste mainly includes domestic

waste and waste residual soil generated during construction, which

wil be sent to refuse disposal plants by sanitation workers for disposal

regularly. In adition, there were no relevant data as no hazardous

waste was generated in the Group’s operation. If any hazardous waste

is required to be disposed of, the Group wil engage profesional

institutions to dispose of it.

For the Year 2024/25, the Group was not aware of any material

non-compliance with any relevant laws or regulations relating to air

and grenhouse gas emisions, discharges into water and land, and

generation of hazardous and non-hazardous waste, including the

Environmental Protection Law of the People’s Republic of China(

《中华人

民共和国环境保护法》

) and the Law of the People’s Republic of China

on the Prevention and Control of Atmospheric Polution(

《中华人民共和

国大气污染物防治法》

). In adition, no major fines or sanctions relating

to the non-compliance with the relevant laws and regulations have ben

received for the Year 2024/25.

The Group aims to maintain zero production of hazardous waste and

minimal production of non-hazardous waste by the Year 2026/27.

施工期间的污水主要为生活污水和施工活

动自身产生的污水。施工污水主要含泥沙、

悬浮物，会先收集，处理后排至下水管道。

运营期间的废水则主要为热泵房清洁废水

和系统渗漏废水。废水由新建管道排至区

域已建雨水系统。

WasteUnitYear 2024/25Year 2023/24

废物单位

2024/25

年度

2023/24

年度

Total hazardous waste producedkgNot AplicableNot Aplicable

所产生有害废弃物总量千克不适用不适用

Hazardous waste intensitykg per employeNot AplicableNot Aplicable

所产生有害废弃物密度千克╱每名雇员不适用不适用

Total non-hazardous waste producedkgNot AplicableNot Aplicable

所产生无害废弃物总量千克不适用不适用

Non-hazardous waste intensitykg per employeNot AplicableNot Aplicable

所产生无害废弃物密度千克╱每名雇员不适用不适用

本集团于

2024/25

年度的业务只产生少量

无害废弃物，故无量化有关数据。无害废

弃物主要为生活垃圾和施工中产生的废渣

土，并定期由环境卫生工人送到垃圾处理

场处理。此外，本集团业务亦没有产生有害

废弃物，故没有任何相关数据。倘若需弃置

任何有害废物，本集团会聘请专业机构处

理。

于

2024/25

年度，本集团并不知悉任何有关

其于空气及温室气体排放、向水及土地的

排污以及有害及无害废弃物的产生方面在

相关法律法规下有任何重大违规情况，包

括《中华人民共和国环境保护法》及《中华

人民共和国大气污染物防治法》。此外，于

2024/25

年度亦未有接获因未能遵守有关

法律法规而遭受大额罚款或制裁的情况。

本集团的目标是于

2026/27

年度前维持有

害废弃物的零产生和无害废弃物的最少产

生。

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

Use of Resources

The Group recognizes the importance of environmental sustainability

and endeavors to minimize the impact on busines environment through

adopting numerous energy-saving and conservation initiatives. The

Group’s policy is to ensure compliance with aplicable environmental

laws and regulations and minimize its environmental fotprint through

the eficient use of resources and the adoption of pro-environmental

management. The Group’s eco-friendly measures at the ofice are as

folows:

• staf is reminded to switch of lights and air-conditioning in the

meting roms and computers at workstations when not in use;

, documents are handled electronicaly other

than by using physical papers;

;

• staf is encouraged to reuse paper printed only on one side and

duplex printing and copying. Data on printing and copying is

regularly reviewed to ases the eficiency of paper usage;

; and

• conference cals instead of face-to-face metings are aranged

where posible.

In adition, a series of energy conservation and emision reduction

measures have ben adopted for the Group’s busineses of heating and

coling suply by geothermal energy and centralized heating in order to

reduce the use of resources efectively.

To save electricity, the Group aded transducers to electrical equipment

in the plants, which efectively adjusted the power of motors and

enabled them to operate at variable speds, so as to achieve the goal of

energy saving.

The Group introduced advanced environmental facilities to construct

dry coal sheds in the plants, which could avoid natural loses caused

by wind and rain and therefore reduce environmental polution. Such

construction also efectively prevented coal cloging in boilers due to

wet coals caused by wind and rain, and eliminated the fluctuation of

environmental data due to the unstable botom temperature of boilers.

The Group set up a slag coling system in the plants to recover waste

heat, improve the thermal eficiency of boilers, and reduce energy

consumption. Slag colers facilitated the temperature of heated slags to

decrease from 900

℃

to below 100

℃

, i.e. aproximately 2.5 GJ of heat

being recovered per hour based on the calculation of 12 tones of slags

being disposed of per hour. Without considering heat los, the amount

of heat colected from slags per hour aproximate to that of about 150

㎏

of coals, which indirectly improved the surounding environment.

资源使用

本集团深明环境可持续性的重要性及致力

透过采纳多项节能减排举措尽量减少对营

商环境之影响。本集团政策乃确保符合适

用环境法律及法规及透过资源的高效使用

及采纳环保管理尽量减少对环境之影响。

本集团于办公室采取之环保措施如下：

•

当会议室闲置时，提醒员工关掉房中

的灯及空调以及当不工作时关闭电

脑；

•

无论何时在可行之情况下，文件以电

子文件（非纸质文件）处理；

•

提醒员工节约用水；

•

鼓励员工重复使用单面打印纸张及双

面打印及影印。定期审阅打印及影印

数据以评估纸张使用效率；

•

尽量提供可回收办公用品；及

•

尽量安排以电话会议代替面谈。

此外，本集团的地热能供暖制冷业务和集

中供热业务亦采取了一系列的节能减排措

施，以有效减少资源使用。

本集团为了节省电力，对厂区内的电机类

设备增加变频器，有效调整电机的功率、实

现电机的变速运行，以达到省电的目的。

本集团引进先进的环保设施，于厂区建设

干煤棚，可避免因风雨导致的自然流失，减

少对环境的污染。该建设亦有效防止因风

雨导致煤湿造成的锅炉下煤不畅及杜绝因

锅炉床温不稳定造成的环保数据波动。

本集团于厂区增加冷渣系统，可以回收余

热，提高锅炉热效率，减少能源的消耗。冷

渣机可以使

度热渣降至

度以下，按

每小时处理

吨渣量计算，即每小时可回

收约

2.5

吉焦的热量。于不考虑热量损失的

情况下，每小时从热渣中吸收的热量相当

于约

公斤的煤，间接改善周边环境。

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

During the Year 2024/25, the Group did not encounter any dificulties in

obtaining suitable water sources.

In order to enhance employes’ awarenes of energy saving and

emision reduction and management’s sense of responsibility and

mision of fulfiling such goals, the Group organized training every

Saturday to continuously teach them knowledge, god methods and

tips, make modest improvements to unreasonable practices, and kep

driving technological inovation, thereby contributing to advancement

in the work of energy saving and emision reduction to improve

eficiency.

The key environmental performance indicators of the Group’s use of

resources for the Year 2024/25 are set out below:

于

2024/25

年度，本集团在求取适用水源方

面并未遇到任何困难。

本集团为了提高员工对节能减排的认识及

增强设备管理人员做好节能减排的责任感

和使命感，每周六组织培训，不断的灌输知

识，培训好方法、小窍门，对不合理的地方

进行小改小造，不断地技术革新，推动节能

减排工作的向前发展，提高效益。

于

2024/25

年度，本集团资源使用的关键环

境绩效指标列载如下：

Environmental indictorsUnitYear 2024/25Year 2023/24

环境指标单位

2024/25

年度

2023/24

年度

Total energy consumption by type

按类型划分的能源总耗量

Electricity purchased for consumption

(Note 2)

kWh4,605,10211,319,933

购买电力耗量（附注二）千瓦时

Fuel consumption of vehicles (Note 1&

Note 2)

kWh59,544128,262

车辆燃料耗量（附注一及附注二）千瓦时

Total energy consumptionkWh4,664,64611,448,195

能源消耗总量千瓦时

Energy consumption intensitykWh per employe47,11841,033

能源消耗密度千瓦时／每名雇员

Water resource

水资源

Total water consumption (Note 2)m

89,477284,110

总耗水量（附注二）立方米

Water consumption intensitym

per employe9041,018

耗水密度立方米／每名雇员

Packaging materials used (Note 3)

包装材料使用量（附注三）

Packaging materials used for

finished products

kgNot AplicableNot Aplicable

制成品所用包装材料千克不适用不适用

Packaging materials intensitykg per employeNot AplicableNot Aplicable

所用包装材料密度千克／每名雇员不适用不适用

Energy sold to third parties

向第三方出售的能源

Total heating (geothermal energy)kWh65,385,40284,995,610

暖气（地热能）总量千瓦时

Total steamtones28,08471,164

蒸汽总量吨

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

Note 1: The Group uses the conversion factor of the Energy Data Manual isued by the

International Energy Agency to convert units of data colected (gasoline and

diesel) into kWh.

Note 2: In July 2024, the Management Comite of Yuncheng Economic and

Technological Development Zone*

（运城经济技术开发区管理委员会）

served a

notice dated 22 July 2024 to the Group and decided to unilateraly terminate

the franchise agrement pursuant to the termination provisions thereof.

Consequently, the Group’s centralised heating busines was suspended, and

no revenue has ben generated since 23 July 2024. Given that the vehicles,

electricity purchased, and water usage asociated with this operation were

the primary sources of the Group’s fuel consumption of vehicles, electricity

purchased for consumption, and total water consumption, the suspension

has led to a significant year-on-year reduction in these indicators for the Year

2024/25 as compared to the Year 2023/24.

Note 3: No packaging material was consumed for the Year 2024/25 as the Group’s

busines does not involve the use of packing materials.

The 5-year target of the Group is to reduce the total energy

consumption intensity and water consumption intensity by 5% by the

Year 2026/27, respectively, based on the Year 2021/22 benchmark.

Environmental and Natural Resources

Featured with energy conservation, low carbon, and environmental

protection, developing geothermal heating is in compliance with

national policies. Such features determine that geothermal heating can

be a realistic choice to replace fosil energy such as coal on a large scale

and optimize the energy structure.

As a clean renewable energy, geothermal energy has the folowing

advantages: (i) geothermal central heating can achieve regional

modularized central heating without laying a large area of centralized

heating network, and its heating cost is lower as compared with that of

fosil energy; (i) geothermal resources are environmentaly friendly and

clean and renewable, and do not produce waste gas or waste residue,

which is of great significance for the reduction of haze and smog and

suspended particles; and (i) through the technology of geothermal

reinjection into the same reservoir bed, the heat-extracted tail water is

recharged into the same reservoir bed to achieve the renewable use of

geothermal resources.

附注一：

本集团采用国际能源署发出的能源数据手册

的转换因子把所收集的数据（柴油及汽油）的单

位转换为千瓦时。

附注二：

于

年

月，运城经济技术开发区管理委员

会向本集团送达日期为

年

月

日的通知

及决定根据特许经营协议终止条款单方面终

止特许经营协议。因此，本集团的集中供热业

务已暂停及自

年

月

日起概无产生收

益。由于该业务涉及的车辆使用、外购电力及

水资源使用是本集团车辆燃料耗量、购买电

力耗量及总耗水量的主要来源，其暂停导致

2024/25

年度的车辆燃料耗量、购买电力耗量

及总耗水量较

2023/24

年度显著下降。

附注三：

由于本集团业务不涉及包装品使用，故于

2024/25

年度并无消耗包装材料。

本集团的

年期目标是于

2026/27

年度前根

据

2021/22

年度的基准分别将总能源消耗

密度及耗水密度减少

。

Environmental KPIsReduction targetBenchmark yearStatus

环境关键绩效指标节约目标基准年状态

Energy consumption intensityReduce by 5% by the Year 2026/27Year 2021/22In progres

能源消耗密度于

2026/27

年度前节省

5%2021/22

年度进行中

Water consumption intensityReduce by 5% by the Year 2026/27Year 2021/22In progres

耗水密度于

2026/27

年度前节省

5%2021/22

年度进行中

环境及天然资源

发展地热供暖符合国家政策，具有节能、低

碳、环保等特点。有关特点决定了地热供暖

可用于规模化替代煤炭等化石能源，优化

能源结构的现实选择。

地热作为一种清洁可再生能源，具以下优

势：

(i)

地热集中供暖可实现区域模块化集中

供热，无需铺设大面积的集中供热管网，且

采暖费相对化石能源低廉；

(i)

地热资源具

有环保和清洁可再生的特点，不产生废气

废渣，对减少雾霾和悬浮粒子具有重大意

义；及

(i)

通过同层回灌技术，将取热后的

尾水回灌至同一热储层，达到地热资源的

可再生利用。

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

The National Development and Reform Comision, the National

Energy Administration and the Ministry of Land and Resources jointly

published the “Thirtenth Five-year Plan on the Development and

Utilizationof Geothermal Energy” (

《地热能开发利用

“

十三五

”

规划》

) on

23 January 2017, which proposed to “inovate the geothermal energy

development and utilization mode, actively develop the geothermal

energy market, and comprehensively promote the efective utilization

of geothermal energy in acordance with the general requirements

of advanced technology, environmental friendlines and economic

feasibility”, and mentioned that advantages such as “promoting

hydrothermal geothermal heating based on the combination of

centralized and decentralized methods, and replacing traditional heating

with clean energy heating under the guiding principle of taking heat

but not water”. Those advantages wil be beneficial to the sustainable

development of the Group’s busines.

The Group’s projects for suplying heat are mainly aplied in Hebei,

Shanxi and Shanxi, etc. In order to improve the environmental quality

of these regions, the Group has constructed geothermal energy heating

projects to control the use of fosil energy and reduce emisions of

carbon dioxide and suspended particles, so as to improve the regional

environmental quality. These constructions bring both higher economic

benefits and important social benefits.

Climate Change

The continuous emision of grenhouse gas leads to climate change. In

response to climate change, the Group refers to the framework of the

Task Force on Climate-related Financial Disclosures (TCFD) of Financial

Stability Board to ases climate-related risks. There are two main types

of risks, which are: (i) physical risks asociated with climate change

impacts; and (i) transition risks asociated with low-carbon economy.

The climate-related risks identified by the Group are mainly structural

damage to buildings caused by the increase in frequency of extreme

weather events and floding due to changes in rainfal paterns. Such

climate change may afect labor management and planing, and also

increase the risk of work-related injuries for the employes. In adition,

there is a risk that the Group’s infrastructure and machines may be

damaged by climate change, and facilities damage wil afect operations

and lead to an increase in operation costs.

In response to the above climate-related risks, the Group has purchased

employe injury insurances for al employes. Such insurances cover

expenses for employes’ injuries due to weather conditions. The Group

has also purchased relevant property insurance for al construction

projects, operating projects and the Group’s key fixed asets to cover

property loses due to weather conditions and reduce maintenance costs

that may be required.

国家发展改革委、国家能源局和国土资源

部于

年

月

日联合发布的《地热能开

发利用「十三五」规划》，当中提出「创新地

热能开发利用模式，积极培育地热能市场，

按照技术先进、环境友好、经济可行的总体

要求，全面促进地热能有效利用」，并提到

「按照集中式与分散式相结合的方式，推

进水热型地热供暖，在取热不取水的指导

原则下，进行传统供暖区域的清洁能源供

暖替代」。该等优势将有利于本集团业务的

可持续性发展。

本集团供用热力的项目主要在河北、山西、

陕西等地区应用。为致力改善该些地区的

环境质量，本集团透过建设地热能供暖项

目，控制化石能源的使用，减少二氧化碳排

放，降低悬浮粒子排放，改善区域环境质

量。该等建设同时带来较高的经济效益和

重要的社会效益。

气候变化

温室气体的持续排放导致气候产生变化，

为应对气候变化，本集团参考了金融稳

定委员会的气候相关财务信息披露工作

组

(Task Force on Climate-related Financial

Disclosures

，简称

TCFD)

框架，以评估气候相

关风险。有关风险分为两大类别，分别是：

(i)

与气候变迁影响相关的实体风险；及

(i)

与

低碳经济相关的转型风险。

本集团识别的气候相关风险主要为极端天

气事件频密程度提高令建筑物结构受损及

因降雨模式的改变而引致的水灾。该等气

候变化或会影响劳动力管理和规划，亦增

加雇员因工受伤的风险。此外，本集团的基

础建设及机器亦存在可能受气候变化损害

的风险，设施损毁会影响营运及导致营运

成本上升。

为应对上述气候相关风险，本集团已经为

所有的雇员购买了雇员的工伤保险。该等

保险涵盖因天气因素而产生雇员损伤的支

出保障。另外，本集团亦已为所有工程项

目、运营项目及集团的主要固定资产购买

了相关的财产保险，以保障因天气因素而

产生的财产损失，以及减少可能需要的维

修费用。

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

SOCIAL

The Group believes that employes are its greatest aset which is crucial

to its continuous development. The Group establishes and operates

prudent human resources policies and practices strictly in compliance

with laws and regulations in respective jurisdictions where the group

entities are carying on busines. The Group updates and improves these

policies and practices regularly by taking into consideration the health

and wel-being of its employes. Al employes are kept abreast of any

updated policies and practices through internal memoranda.

Employment

As of 31 March 2025, the Group had 99 employes (Year 2023/24: 279

employes). The folowing table sets out the Group’s total workforce by

diferent categories for the Year 2023/24:

社会

本集团认为，员工乃最重要的资产，对其持

续发展至关重要。本集团严格遵循集团实

体开展业务所在各司法权区的法律法规，

制定及实施谨慎的人力资源政策及惯例。

本集团定期更新和完善这些政策及惯例，

并将员工的健康和福祉考虑在内。所有员

工都可以通过内部备忘录了解这些政策和

惯例的任何更新。

雇佣

于

年

月

日，本集团有

名雇员

(2023/24

年度：

名雇员）。本集团于

2023/24

年度按不同类别划分的雇员总数

列载如下：

Total workforceYear 2024/25Year 2023/24

雇员总数

2024/25

年度

2023/24

年度

By gender

按性别划分

– Male68 (69%)217 (78%)

男性

– Female31 (31%)62 (22%)

女性

By employment type (Ful time or Part time)

按雇佣类型划分（全职或兼职）

– Ful time86 (87%)235 (84%)

全职

– Part time13 (13%)44 (16%)

兼职

By age group

按年龄组别划分

– Under 304 (4%)29 (10%)

岁以下

– 30-5068 (69%)155 (56%)

至

岁

– Above 5027 (27%)95 (34%)

岁以上

By geographical region

按地理区域划分

– Hong Kong25 (25%)28 (10%)

香港

– The PRC74 (75%)251 (90%)

中国

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

The folowing table sets out the Group’s employe turnover rate by

diferent categories for the Year 2024/25:

Note 1: The employe turnover rate by diferent categories is calculated by dividing the

total number of employes lost in that group by the number of employes in

the coresponding group.

Note 2: In July 2024, the Management Comite of Yuncheng Economic and

Technological Development Zone*

（运城经济技术开发区管理委员会）

served

a notice dated 22 July 2024 to the Group and decided to unilateraly terminate

the franchise agrement pursuant to the termination provisions thereof. As a

result, the Group’s centralised heating busines has ben suspended and no

revenue has ben generated since 23 July 2024. As at 31 March 2024, the

Group had a total of 121 employes engaged in this busines. The suspension

resulted in a significant increase in the employe turnover rate for the Year

2024/25 as compared to that of the Year 2023/24.

The Group ofers competitive remuneration and employe benefits

to atract talents and implements a performance-based remuneration

system to motivate and reward employes to contribute to the

Group’s busines growth. Employe remuneration is determined with

reference to performance and market benchmark. Salary levels are not

diferentiated by gender. Salaries and benefits are in compliance with

local minimum wages or above. Al employes are treated fairly and

equaly, and their rights and interests are also protected.

The Group provides and maintains various statutory benefits for its

staf, such as mandatory provident fund, medical and work injury

insurance, sick leave, funeral leave and maternity leave, etc. The Group

regularly reviews remuneration package and carer advancement

oportunities, particularly for key positions, to ensure continuing market

competitivenes.

本集团于

2024/25

年度按不同类别划分的

雇员流失比率列载如下：

Employe turnover rate (Note 1 & Note 2)Year 2024/25Year 2023/24

雇员流失比率（附注一及附注二）

2024/25

年度

2023/24

年度

By gender

按性别划分

– Male226%13%

男性

– Female142%15%

女性

By age group

按年龄组别划分

– Under 30700%7%

岁以下

– 30-50154%22%

至

岁

– Above 50241%2%

岁以上

By geographical region

按地理区域划分

– Hong Kong24%11%

香港

– The PRC259%14%

中国

附注一：

按不同类别划分的雇员流失率乃按该组别的

雇员流失总人数除以相应组别的雇员人数计

算。

附注二：

于

年

月，运城经济技术开发区管理委员

会向本集团送达日期为

年

月

日的通知

及决定根据特许经营协议终止条款单方面终

止特许经营协议。因此，本集团的集中供热业

务已暂停及自

年

月

日起概无产生收

益。于

年

月

日，本集团从事该业务的

雇员共有

名，其暂停导致

2024/25

年度的雇

员流失比率较

2023/24

年度显著增加。

本集团提供具竞争力的薪酬及员工福利，

吸引人才，并采用绩效薪酬制度，激励及奖

励员工为本集团的业务增长作出贡献。雇

员薪酬乃参考绩效及市场基准而厘定。薪

资水平不会因性别而不同。薪资及福利符

合当地最低薪资或更高。所有雇员均得到

公平公正的待遇，其权利及权益亦得到保

护。

本集团为其员工提供及维持多项法定福

利，如强制性公积金、医疗及工伤保险、病

假、丧假及产假等。本集团定期查看待遇及

职业发展机遇，尤其是重要职位，以确保持

续的市场竞争力。

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

The Group establishes the objective basis of key qualities and

requirements for candidates in its hiring procesing and aseses the

suitability of the candidate to avoid risks of discrimination or bias. Job

openings are also ofered to al qualified employes with god work

records so as to promote carer advancement of employes. Consistent

criteria are aplied to ases both internal and external candidates

regardles of age, sex, race, nationality or physical disabilities to ensure

fair judgment and avoid any risk of favoritism or discrimination.

Al work are reasonably asigned and should be performed voluntarily

by employes, and fair and reasonable working hours are aranged for

respective staf in acordance with various job neds. Al employes

may resign upon reasonable notice and should not be dismised for

unreasonable grounds.

The Group is not aware of any material non-compliance with

relevant laws and regulations relating to compensation and dismisal,

recruitment and promotion, working hours, rest periods, equal

oportunity, diversity, anti-discrimination and other benefits and welfare

for the Year 2024/25. The Group strictly complies with local laws and

regulations relating to employment, such as the Labor Law of the

People’s Republic of China and the Law of the People’s Republic of

China on Employment Contracts. In adition, there was no circumstance

of significant fines or sanctions as a result of non-compliance with the

relevant laws and regulations for the Year 2024/25.

Health and Safety

The Group’s busines includes the exploration and development of

geothermal resources and geothermal energy heating projects, which

mainly involve two types of hazards; one is the hazards or adverse

efects caused by natural factors, generaly including earthquakes,

por geology, high temperature in sumer, low temperature in winter,

lightning strikes and other factors; and another one is the hazards

arising from the production proces, including harmful dust and poison,

fire and explosion acidents, mechanical injuries and electrical injuries,

burn injuries due to high temperature, faling injuries and other factors.

To protect employes from the impacts of ocupational hazards, the

Group requires that the project must be designed in acordance with

the “Hygienic Standards for the Design of Industrial Enterprises (GBZ

1-2010)” (

《工业企业设计卫生标准》

(GBZ 1-2010) and the “Code

for Design of Industrial Heating, Ventilation and Air Conditioning (GB

50019-2015)” (

《工业采暖通风与空气调节设计规范》

(GB 50019-2015)

to prevent heatstroke. Measures such as heat insulation, ventilation, and

heating shal be adopted in acordance with the requirements of the

specification in the design to ensure a god working environment for

the operation, maintenance and production personel.

本集团于其聘用过程中设立候选人的主要

质素及要求的客观依据，并评估候选人是

否适合以避免产生歧视或偏见风险。本集

团亦会向所有具有良好工作记录的合资格

雇员提供就业机会，以促进雇员的职业发

展。不论年龄、性别、种族、国籍或身体残

疾，本集团均采用一致标准评估内部及外

部候选人，以确保作出公平的判断及避免

任何偏袒或歧视风险。

所有工作均获合理分派及由雇员自愿进

行，并根据不同工作需要对各员工安排公

平合理的工作时间。所有雇员可于发出合

理通知后辞任，且不会因不合理的理由而

被解雇。

于

2024/25

年度，本集团并不知悉任何对赔

偿及解聘、招聘及晋升、工作时间、休息时

间、平等机会、多元化、反歧视及其他福利

及待遇在相关法律法规下有任何重大违规

情况。本集团严格遵守与雇佣有关的地方

法律法规，如《中国人民共和国劳动法》及

《中华人民共和国劳动合同法》。此外，于

2024/25

年度亦未有因未遵守有关法律法

规而遭受大额罚款或制裁的情况。

健康及安全

本集团业务当中包括地热资源及地热能供

热项目勘探及开发，有关项目主要涉及两

类危害因素，其一为自然因素形成的危害

或不利影响，一般包括地震、不良地质、暑

热、冬季低温、雷击等因素；其二为生产过

程中产生的危害，包括有害尘毒、火灾爆炸

事故、机械伤害事故及电伤、高温烫伤、坠

落等各种因素。

本集团为保护雇员免受职业危害产生的影

响，要求工程必须根据《工业企业设计卫生

标准》（

GBZ 1-2010

）和《工业采暖通风与空

气调节设计规范》（

GB 50019-2015

）对防暑

降温进行设计。在设计中依据规范要求，采

取隔热、通风、供暖等措施，以保证运行、

检修生产人员具有良好的工作环境。

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

The Group has also caried out the design of overvoltage protection

and grounding of equipment in acordance with the requirements of

the“Technical Regulations for Design of Overvoltage Protection for

Power Equipment” (

《电力设备过电压保护设计技术规程》

) and the

“Technical Regulations for Grounding Design of Power Equipment” (

《电

力设备接地设计技术规程》

), which include the design of anti-static

for outdor equipment. Moreover, outdor equipment such as pumps

and other equipment should be instaled with lightning rods as direct

lightning overvoltage protection facilities.

In adition, the noise generated by the heat pump units and circulating

water pumps operating in the exploration and development of the

project may cause hearing damage to the staf. Therefore, the Group

provides efective personal protection measures for the staf working in

noisy operation positions and also requires them to wear ear plugs, ear

mufs, etc. while patroling or operating, so as to minimize the exposure

to high intensity noise environment and reduce the damage to human

body as far as posible.

For the Year 2024/25, number and rate of work-related fatalities and

lost days due to work injury are set out as folow:

For the Year 2024/25, there were no work-related acidents, therefore,

there were no lost days due to work injury and no work-related

fatalities.

For the Year 2024/25, the Group was not aware of any material non-

compliance with the relevant laws and regulations that has a significant

impact on providing a safe working environment and protecting

employes from ocupational hazards. The Group strictly complies with

the local laws and regulations relating to health and safety, such as

the Safety Production Law of the People’s Republic of China and the

Regulation on Work-Related Injury Insurances of the People’s Republic

of China. In adition, there was no circumstance of significant fines

or sanctions as a result of non-compliance with the relevant laws and

regulations for the Year 2024/25.

本集团亦按照《电力设备过电压保护设计

技术规程》及《电力设备接地设计技术规程》

的要求进行过电压保护和接地的设计，其

中包括室外设备的防静电设计，另室外设

备如水泵等应装避雷针，作为直击雷过电

压保护设施。

此外，项目勘探及开发中运行的热泵机组

和循环水泵产生的噪音可能会对职工造成

听力损害。因此，本集团为噪音作业岗位

的工作人员提供有效的个人防护措施，亦

要求他们在进行巡逻或操作时必须佩带耳

塞、耳罩等，尽可能减少在高强度噪声环境

下的暴露，降低对人体的危害。

于

2024/25

年度，因工死亡人数及死亡率以

及因工伤损失的工作日数列载如下：

Work-related fatalitiesYear 2024/25Year 2023/24Year 2022/23

因工死亡

2024/25

年度

2023/24

年度

2022/23

年度

Number of work-related fatalities–

因工作关系而死亡的人数

–

Rate of work-related fatalities (%)–

因工作关系而死亡的比率（

）

–

Lost days due to work injuryYear 2024/25Year 2023/24

因工伤损失工作日数

2024/25

年度

2023/24

年度

Lost days due to work injury–

因工伤损失的工作日数

–

于

2024/25

年度，概无发生工伤事故，因此

没有因工伤损失的工作日数及并无发生因

工死亡事故。

于

2024/25

年度，本集团并不知悉有关对提

供安全工作环境及保护雇员免受职业危害

产生重大影响之有关法律法规之任何重大

违规情况。本集团严格遵守与健康及安全

有关的地方法律法规，如《中华人民共和国

安全生产法》及《中华人民共和国工伤保险

条例》。此外，于

2024/25

年度亦未有因未遵

守有关法律法规而遭受大额罚款或制裁的

情况。

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

Development and Training

The Group encourages employes to atend apropriate training courses

to enhance their competence for performance improvement and carer

development. They are also encouraged to atend apropriate external

job-related courses or to acquire higher profesional qualification to

enhance their competence and performance. Al new employes are

briefed by the department heads to ensure the employes are aware and

familiarize themselves with the Group’s values and goals and to ensure

the employes understand their role in the Group. In the Year 2024/25,

the Group wil also provide its employes with brief training on various

machine operation and safety management regulations during wekly

metings, including but not limited to fire safety, emergency handling,

safe operation of electrical equipment, water (ground) source heat

pump system operating procedures, etc.

发展与培训

本集团鼓励员工参加合适的培训课程，提

升表现改善及职业发展之能力。本集团亦

鼓励员工参与合适的外部工作相关课程，

或获得更高的专业资格，提升其能力及绩

效。所有新雇员均获部门负责人简报以确

保雇员知悉及熟知本集团的价值观及目

标，确保雇员了解其于本集团的职责。于

2024/25

年度，本集团于每周进行例会时，

亦会向其雇员提供简要培训各项机器操作

及安全管理规定，包括但不限于消防安全、

突发事件处理、电器设备安全操作、水（地）

源热泵系统操作规程等。

Year 2024/25Year 2023/24

2024/25

年度

2023/24

年度

Average training hours per employe (hours)1333

每名雇员平均受训时数（小时）

Average training hours employes completed by gender (Note 1)

按性别划分的雇员平均完成受训时数（附注一）

– Male (hours)1633

男性（小时）

– Female (hours)836

女性（小时）

Average training hours employes completed by employe category

(Note 1)

按雇员类别划分的雇员平均完成受训时数（附注一）

– Senior Staf (hours)2214

高级（小时）

– Midle Staf (hours)628

中级（小时）

– Junior Staf (hours)137

初级（小时）

Percentage of employes trained (Note 2)19%84%

受训雇员百分比（附注二）

Percentage of employes trained by gender (Note 3)

按性别划分的受训雇员百分比（附注三）

– Male58%81%

男性

– Female42%19%

女性

Percentage of employes trained by employe category (Note 3)

按雇员类别划分的受训雇员百分比（附注三）

– Senior Staf47%8%

高级

– Midle Staf37%25%

中级

– Junior Staf16%67%

初级

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

Note 1: The average training hours per employe of the Company in the Year

2024/25 decreased significantly compared with that of the Year 2023/24. This

decrease is mainly due to the fact that employes have already mastered the

relevant proceses, resulting in certain subsidiaries not aranging any training

courses. In contrast, given the introduction of new employes and changes in

leadership and management methods during the Year 2023/24, the demand

for training increased, thus leading to a higher average training hours per

employe. The Group wil continue to review the adequacy of employe

training acording to actual neds to ensure that employes’ skils align with

the development neds of the Company. Due to changes in the method used

to calculate the average training hours employes completed, the data have

ben restated to conform to the curent year’s calculation.

Note 2: Percentage of employes trained is calculated by dividing the number of

trained employes by the number of employes.

Note 3: Percentage of employes trained by employe category is calculated by

dividing the number of employes trained in that category by the number of

trained employes.

Labor Standards

The Group from time to time reviews its employment practice and

the Group’s guidelines on staf recruitment to ensure that it is in ful

compliance with the relevant laws and regulations on the prevention of

child labor and forced labor in the PRC and Hong Kong.

The Group adopted stringent requirements in selecting employes. We

require job aplicants to provide information such as identity cards,

prof of highest academic qualifications, profesional certificates and

prof of separation from previous employment for identity verification

during recruitment. In the event that child labor or forced labor is

employed within the Group in violation of regulations, the Group wil

imediately terminate the labor contract and, after identifying the

reasons, impose apropriate penalties on the non-compliant employes.

For the Year 2024/25, the Group was not aware of any material non-

compliance of the laws and regulations relating to the prevention of

child labor or forced labor. The Group strictly complies with the local

laws and regulations related to labor standards, such as the Labor Law

of the People’s Republic of China and the Provisions on Prohibition of

Child Labor. In adition, there was no circumstance of significant fines

or sanctions as a result of non-compliance with the relevant laws and

regulations for the Year 2024/25.

Suply Chain Management

The Group has established internal control procedures for the selection

of supliers. The Group requires that: (i) environmental certificates

shal be verified before the shortlisting of supliers and environmental

ratings shal be aproved by profesionals; (i) only those supliers who

have ben shortlisted in the resource pol are alowed to participate

in the biding proces; and (i) during the biding proces, asuming

that al supliers met the technical requirements, the expert panel

shal rate their environmental ratings and environmental solutions, with

the suplier with the highest rating being the prefered suplier and

the suplier with the second highest rating being its reserve suplier

(selected only if the prefered suplier waives to continue to perform the

bid).

附注一：

本公司于

2024/25

年度的雇员平均培训时数较

2023/24

年度显著下降。此下降主要由于员工

已熟练掌握相关流程，部分附属公司因此未有

安排培训课程。相比之下，

2023/24

年度因新

员工加入及领导管理方式的变更，培训需求增

加，导致雇员平均培训时数较高。本集团将按

实际需求，持续检讨员工培训是否充足，以确

保员工技能与公司发展需要相符。由于用于计

算雇员平均完成受训时数出现变动，故相关数

据乃经重列以符合本年度的数据计算方式。

附注二：

受训雇员的百分比乃按参加培训雇员人数除

以雇员人数计算。

附注三：

按类别划分的受训雇员分项乃按该类别受训

雇员人数除以参加培训雇员人数计算。

劳工准则

本集团不时检讨其雇佣惯例及本集团有关

员工招聘的指引，以确保完全遵守中国及

香港有关防止童工及强制劳工法律及法

规。

本集团对筛选员工有著严格要求，在招聘

时会要求应征者提供身份证、最高学历证

明、专业证明和原单位离职证明等资料，以

供核对身份。如发现本集团内违规聘用童

工或强制劳工时，本集团会立即终止其劳

动合同，并会于查明原因后，对违规雇员作

出适当处罚。

于

2024/25

年度，本集团并不知悉有关禁止

雇用童工或强制劳工之有关法律法规上有

任何重大违规情况。本集团严格遵守与劳

工准则有关的地方法律法规，如《中华人民

共和国劳动法》及《禁止使用童工规定》。

此外，于

2024/25

年度亦未有接获因未遵守

有关法律法规而遭受大额罚款或制裁的情

况。

供应链管理

本集团已订立供应商筛选的内控程序，本

集团要求：

(i)

供应商入围需要核验环保证

书，并经专业人员核定环保等级；

(i)

只容许

入围资源库的供应商参与投标；

(i)

在投标

过程中，假设供应商均在同等满足技术要

求的前提下，专家组须对彼等环保等级及

环保方案进行评分，评分最高的供应商为

首选供应商，评分第二名的供应商则作为

其备选供应商（仅在首选供应商放弃继续

履行该投标的情况下选用）。

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

“Energy saving and environmental protection” is our highlight in

rendering services and seling products, which also echoes with the

environmental protection concept of our customers. Therefore, the

Group wil give priority to those supliers with eco-friendly products

to diferentiate our products from those of other competitors, so as to

achieve diferentiated marketing.

While the Group has established god relationships with its supliers,

the Group also ofers equal oportunity to al potential busines

partners. Selection criteria such as quality and price of products,

suplier’s reputation, background and experience are key factors to

the Group’s procurement decisions. Furthermore, the Group expects its

supliers to strictly comply with relevant laws and regulations.

For the Year 2024/25, the number of supliers by geographical region is

as folows:

Product Responsibility

The Group is responsible for its products and services and does not

engage in unfair busines activities of any kind. Fraud, misleading

information, or any acts that destroy customer confidence or infringe

customer rights are strictly prohibited. The Group has also strictly

complied with relevant products and services related regulations.

For the comodity trading busines, the Group has established

procedures for the recycling of products. After recycling, the Group tests

the products for environmental atributes and aseses whether the

products met the future technical conditions for recycling purposes as

far as posible. For the Year 2024/25, the Group has not received any

products subject to recycling for safety and health reasons from our

customers.

本集团在提供服务及销售产品对外宣传的

亮点是「节能、环保」，符合广大客户的环保

理念。因此，本集团选择供应商时会优先考

虑使用环保产品，造成与其他竞争商的产

品差异，从而达到差异化销售之目的。

尽管本集团已与其供应商建立良好关系，

惟本集团亦向所有潜在业务伙伴提供平等

机会。诸如产品质素及价格、供应商信誉、

背景及经验等遴选标准乃本集团作出采购

决定的关键因素。此外，本集团预期其供应

商会严格遵守相关法律及法规。

于

2024/25

年度，按地理区域划分的供应商

数量如下：

Geographical regionYear 2024/25Year 2023/24

地理区域

2024/25

年度

2023/24

年度

The PRC469

中国

产品责任

本集团对其产品及服务负责且不会从事任

何形式之不公平业务活动。本集团严格禁

止任何有损顾客信心或侵犯顾客权益之欺

诈、误导资料或行为。本集团亦已严格遵守

有关产品及服务相关规例。

对于商品贸易业务方面，本集团已订立产

品回收处理的程序。本集团于回收后会检

测产品是否具有环保属性，并评估该产品

是否满足未来技术条件，尽量达到循环使

用的用途。本集团于

2024/25

年度内未有收

到的任何关于客户因安全与健康理由而须

回收的产品。

Environmental, Social and Governance Report

环境、

社会及管治报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

For customers’ complaints, the Group wil conduct coresponding

folow-up procedures in acordance with internal procedures and

guidelines. Upon receiving a customer’s complaint, we wil promptly

contact the customer to understand the cause and discus the solution

with the customer, conduct on-site and telephone comunication

for preliminary resolution of the customer’s request and take relevant

investigation acordingly. In adition, we wil cary out technical updates

or renovations based on environmental conditions for problems that

arise. The Group believes that complaints are a valuable oportunity

for it to obtain fedback from the comunity and customers, so as

to identify the ned for service and policy improvement. Except for

complaints from customers of the centralised heating busines regarding

unsatisfactory heating temperatures, the Group has not received any

complaint about its products and services for the Year 2024/25.

The Company’s data protection and privacy policy is that while

colecting, procesing and using personal data of the Group’s customers

in its financial service sector, apropriate measures are taken to protect

such data from unauthorized aces and abuse. Personal data is

colected only for lawful and relevant purposes. Employment contracts

stipulate employes’ duty in safeguarding confidential or sensitive

information that they have had aces to during their employment.

The Group is comited to protecting intelectual property rights which

are of great importance to its busines. The Group has developed

a method for the management of computer software copyrights to

strictly regulate its copyright aplication procedures. The Group has also

established a copyright list to record information such as aplication

numbers, aplication dates and deadlines of its software copyrights.

For the Year 2024/25, the Group was not aware of any material non-

compliance with the laws and regulations relating to the health and

safety, advertising, labeling and privacy maters relating to the products

and methods of remedy. The Group strictly abides by the local laws

and regulations related to product liability, such as the Personal Data

(Privacy) Ordinance, the Advertising Law of the People’s Republic of

China, the Trademark Law of the People’s Republic of China and the

Patent Law of the People’s Republic of China. In adition, no significant

fines or sanctions have ben reported for the Year 2024/25.

Anti-coruption

The Group is comited to uphold high standards on anti-coruption.

Adequate guidelines are implemented to ensure that al employes

(including directors) adhere to high standards of busines and

profesional and ethical conduct. Al employes are encouraged to raise

any related concerns to the senior management in a strictly confidential

maner. Any maters of genuine concern are to be thoroughly

investigated and actions wil be taken acordingly.

对于客户之投诉，本集团会依照内部程序

及指导方针进行相应之跟进程序，接到客

户投诉后会迅速与客户联系，了解被投诉

的原因及与客户商讨解决方案，针对客户

诉求，进行现场及电话沟通进行初步解决，

并会依此开展相关之调查。此外，对于出现

的问题进行技术更新或者以环保条件为基

础进行改造。本集团认为投诉是其获得社

区及客户反馈之一个宝贵机会，以便确定

是否需要对服务及政策作出改进。除涉及

集中供热业务客户有投诉供热温度不理想

之外，本集团于

2024/25

年度内未有接获关

于产品及服务的投诉。

本公司之数据保护及私隐政策为当本集团

于收集、处理及使用金融服务部门客户的

个人资料时，采取适当的措施，保护该等资

料遭受未获授权访问及滥用。个人资料仅

可于合法及相关目的予以收集。雇佣合约

规定员工负有保护其于受雇期间有权访问

的机密或敏感资料的责任。

知识产权对本集团的业务极为重要，本集

团致力保护知识产权。本集团已订立有关

电脑软件著作权的管理方法，以严格规管

其著作权的申请程序。本集团亦建立了著

作权清单记录其软件著作权的申请号码、

申请日期及期限等资料。

于

2024/25

年度，本集团并不知悉有关产品

健康及安全、广告、标签及私隐权以及补

救方法方面的法律法规上有任何重大违规

情况。本集团严格遵守与产品责任有关的

地方法律法规，如《个人资料（私隐）条例》、

《中华人民共和国广告法》、《中华人民共

和国商标法》及《中华人民共和国专利法》。

此外，于

2024/25

年度亦未有接获大额罚款

或制裁的情况。

反贪污

本集团承诺秉持高水准的反贪污操守。实

施适当的指导方针，确保所有员工（包括

董事）均遵循高水准的业务、专业及道德操

守。本集团鼓励所有员工以严格保密之方

式向高级管理层提出任何有关注事宜。

本集团彻底调查须认真看待之事宜并将采

取相应行动。

Environmental, Social and Governance Report

环境、

社会及管治报告

港仔机器人集团控股有限公司

2024/25

年报

For the Year 2024/25, the Group provides its directors, senior

management members and relevant employes with training packages

for directors and profesionals prepared by the Independent Comision

Against Coruption (ICAC). The training packages cover the coruption

risks faced by directors, senior management and profesionals of a

company during the preparation for listing, ordinary busines operation

and takeovers and mergers, and disect isues such as coruption, fraud,

conflicts of interest, cros-border bribery, backdor listing and insider

trading.

To the best knowledge of the Company, the Group has ben compliant

with al relevant anti-money laundering laws. The risk of establishing

relationships with individuals or organizations engaged in money

laundering or terorism activities is minimized by implementing “know

your customer” and asesment proceses. The Group has robust

internal control procedures in place to provide reasonable asurance

against fraud. For the Year 2024/25, the Group has not ben involved in

any coruption lawsuits.

The Group holds the license or aproval required to provide money

lending services and regulated activities under the Securities and

Futures Ordinance. The management suports a culture of integrity,

zero tolerance for bribery and ensures that busines is conducted in

acordance with the aplicable laws and regulations.

For the Year 2024/25, the Group was not aware of any material non-

compliance with the laws and regulations relating to bribery, extortion,

fraud and money laundering. The Group strictly abides by the local laws

and regulations related to anti-coruption, such as the Prevention of

Bribery Ordinance, the Criminal Law of the People’s Republic of China

and the Anti-Money Laundering Law of the People’s Republic of China.

In adition, no significant fines or sanctions have ben reported for the

Year 2024/25.

Comunity Investment

The Group is fuly aware of the importance of interacting with the

wider comunity in fulfiling corporate social responsibility and has

ben eager to take initiatives in making cash donations to charitable

organizations and suporting the events organized by local comunities

and neighbors.

For the Year 2024/25, the Group participated in the “New Year Waste

Reduction and Warmth Campaign” organized by the Wharf (Holdings)

Limited, where we established dedicated recycling stations acros our

ofices to colect and properly recycle used red packets and festive fod

packaging through certified clean recycling proceses. Aditionaly , the

Group also participated in the “2024 Moncake Box Recycling Program”

organized by the Wharf (Holdings) Limited.

The Group would explore the posibility of finding suitable partners

and make contributions to comunity and environmental protection

programs that facilitate positive changes. The Group would also, from

time to time, encourage its staf to suport comunity service activities.

于

2024/25

年度，本集团为其董事、高级管

理层成员及相关员工提供由廉政公署制作

的董事及专业人士培训教材。培训教材当

中涵盖公司董事、高级管理人员及专业人

士于企业筹备上市期间、公司业务日常运

作及收购与合并等环节所面对的贪污风

险，并剖析有关贪污、欺诈、利益冲突、跨

境贿赂、借壳上市及内幕交易等问题。

据本公司所深知，本集团已遵循所有反洗

钱相关法律，并实施「了解客户」及评估程

序，最大限度降低与从事洗钱或恐怖主义

活动的个人或组织建立关系的风险。本集

团采取稳健的内部控制程序，提供合理的

反欺诈保证。于

2024/25

年度，本集团并无

牵涉任何贪污诉讼案件。

本集团拥有提供放贷服务及证券及期货条

例项下受规管活动所须的许可证或批准。

管理层支持诚信、对贿赂行为零容忍的文

化，并确保根据适当的法律法规开展业务。

于

2024/25

年度，本集团并不知悉有关防止

贿赂、勒索、欺诈及洗黑钱方面的法律及法

规上有任何重大违规情况。本集团严格遵

守与反贪污有关的地方法律法规，如《防止

贿赂条例》、《中华人民共和国刑法》及《中

华人民共和国反洗钱法》。此外，于

2024/25

年度亦未有接获大额罚款或制裁的情况。

社区投资

本集团充分意识到履行企业社会责任时与

更大社区互动的重要性，并热衷投身于向

慈善组织捐款以及支持当地社区及邻居的

活动。

于

2024/25

年度，本集团参与了由九龙仓

集团有限公司以「新春减废送暖行动」为主

题，于办公室内设立回收点回收利是封及

贺年食品，实践干净回收。此外，本集团亦

参与了由九龙仓集团有限公司的「月饼盒

回收计划

」。

本集团将探讨物色合适的合作伙伴的可能

性，并为社区及促进积极变化的环境保护

计划作出贡献。本集团亦将不时鼓励其员

工支持社区服务活动。

Biographical Details of Directors and Senior Management

董事及高级管理层履历详情

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

非执行董事

Li Mengzhe

先生（主席），

岁，自二零二五

年一月起获委任为本公司非执行董事。彼于

二零一九年毕业于不列颠哥伦比亚大学，获

文科学士学位，并于二零二一年获哈佛大学

文科硕士学位。

先生于二零二零年十月成立

自己的私募股权投资主体，主要在中国从事

承接及管理高科技领域的各种私募股权及首

次公开发售前投资，涵盖人工智能、大数据、

基于深度学习投资策略的相关金融科技、智

能硬件、智能物流及创新制药等领域。除管理

自己的投资组合外，于二零一七年九月至二

零一八年二月，

先生亦任职于一间北美银行

的私人银行团队，并于二零二一年八月至二

零二一年十二月，任职于高能资本（一间位于

中国的金融机构，管理约人民币

亿元的资

产）。

Non-Executive Director

Mr. Li Mengzhe (Chairman), aged 30, has ben apointed as non-

executive director of the Company since January 2025. He graduated

from University of British Columbia with a bachelor’s degre of Art

in 2019 and obtained a master’s degre of Liberal Arts from Harvard

University in 2021. Mr. Li established his own private equity investment

entity in October 2020 which is principaly engaged in undertaking

and managing various private equity and pre-initial public ofering

investments in the high-tech sectors in the PRC, covering artificial

inteligence, big data, financial technology about dep learning-

based investment strategies, smart hardware, inteligent logistics and

inovative pharmaceuticals. Besides managing his investments portfolio,

Mr. Li also served in the private bank team of a North American bank

from September 2017 to February 2018, and in Power Capital, a

financial institution based in the PRC with aproximately RMB20 bilion

of asets under management, from August 2021 to December 2021.

Biographical Details of Directors and Senior Management

董事及高级管理层履历详情

港仔机器人集团控股有限公司

2024/25

年报

执行董事

王颖千女士（副主席），

岁，自二零一八年

六月起获委任为本公司非执行董事，并自二

零一九年十月起调任为执行董事。彼持有中

国人民大学经济学士学位及中华人民共和

国人事部颁发之中级经济师资格证。王女士

于一九八五年至二零六年任职于中国工商

银行北京市分行并于二零五年至二零六

年担任其公司业务部副总经理。彼于二零

六年至二零一六年任职于交通银行北京市分

行并于二零一零年至二零一三年担任其副行

长及于二零一零年至二零一二年担任交银金

融租赁有限责任公司之董事。于二零一七年

四月至二零一九年三月期间，王女士为仁瑞

投资控股有限公司（现称香港潮商集团有限

公司，一间于联交所主板上市之公司（股份代

号：

）之执行董事。于二零一六年三月

至二零二零年一月期间，彼为万瑞联合国际

融资租赁有限公司（一间于中国成立之公司）

之监事。于二零一九年三月至二零二五年六

月期间，王女士为华熙生物科技股份有限公司

（其股份于上海证券交易所科创板上市（股份

代号：

）之独立董事。此外，彼

(i)

自二

零一八年三月起获委任为农银人寿保险股份

有限公司（中国农业银行股份有限公司（股份

代号：

）之附属公司）之独立董事，及

(i)

自二零二年十二月起获委任为华泰证券（上

海）资产管理有限公司之独立董事。王女士于

商业银行领域拥有逾三十年经验，于项目管

理及融资方面拥有丰富经验。

Executive Directors

Ms. Wang Yingqian (Deputy Chairman), aged 61, has ben apointed

as non-executive director of the Company since June 2018 and

redesignated as executive director since October 2019. She holds a

bachelor degre of Economics from Renmin University of China

（中国人

民大学）

and a qualification of intermediate economist isued by Ministry

of Personel of the PRC

（中华人民共和国人事部）

. Ms. Wang worked in

Industrial and Comercial Bank of China Beijing Municipal Branch

（中国

工商银行北京市分行）

from 1985 to 2006 and was the deputy general

manager of its corporate banking department from 2005 to 2006. She

worked in Bank of Comunications Beijing Municipal Branch

（交通

银行北京市分行）

from 2006 to 2016 and served as its vice president

from 2010 to 2013 and was a director of Bank of Comunications

Financial Leasing Co., Ltd.

（交银金融租赁有限责任公司）

from 2010 to

2012. For the period from April 2017 to March 2019, Ms. Wang was

an executive director of Noble Century Investment Holdings Limited

(curently known as Hong Kong Chaoshang Group Limited), a company

listed on the main board of the Stock Exchange (stock code: 2322). For

the period from March 2016 to January 2020, she was the supervisor

of Fortunes United International Leasing Co., Ltd.

（万瑞联合国际融资

租赁有限公司）

, a company established in the PRC. For the period from

March 2019 to June 2025, Ms. Wang was an independent director of

Blomage Biotechnology Corporation Limited, the shares of which are

listed on the Science and Technology Inovation Board of the Shanghai

Stock Exchange (Stock code: 688363). She has also ben apointed as

(i) an independent director of ABC Life Insurance Co., Ltd, a subsidiary

of Agricultural Bank of China Limited (stock code: 1288) since March

2018, and (i) an independent director of Huatai Securities (Shanghai)

Aset Management Co., Ltd.*

（华泰证券（上海）资产管理有限公司）

since December 2022. Ms. Wang has over 30 years of experience in the

comercial banking industry and have extensive experience in project

management and financing.

Biographical Details of Directors and Senior Management

董事及高级管理层履历详情

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

秦杰先生（行政总裁），

岁，自二零二零年

一月起获委任为执行董事。彼于一九零年

毕业于北京建筑大学（前称北京建筑工程学

院），获得工学士学位，并于二零年

十二月获得高级工程师职务任职资格。秦先

生在房地产建筑管理行业有近

年经验。彼

自二零二年至二零四年在中远房地产开

发有限公司（现称远洋集团控股有限公司）（于

联交所上市，股份代号：

）任总工程师。

彼自二零四年至二零九年在中新集团（控

股）有限公司（现称上海实业城市开发集团有

限公司）（于联交所上市，股份代号：

）任

项目总经理、城际公司总经理、华东区域副总

经理。自二零九年至二零一年，彼亦任大

连万达集团股份有限公司北京公司总经理、

石家庄公司总经理，并自二零一四年至二零

一七年在纽宾凯集团有限公司任集团总裁。

秦先生亦为本公司数间附属公司之总经理及

╱或董事。

李海涛先生，

岁，自二零二一年十二月起

获委任为本公司执行董事。彼于一九七年

毕业于中国人民大学国际金融专业本科。李

先生于房地产开发行业拥有超逾

年的经

验，尤其专注于房地产政策分析、土地开发、

项目管理及团队建设等工作。彼从一九七

年正式踏入行业至今历任主要管理层职位包

括，二零年到二零三年任北京科华鸿

业房地产公司副总经理，二零三年到二零

零七年任北京新松投资集团有限公司项目发

展部总经理，二零七年到二零九年任怡

海集团项目拓展副总经理，二零一零年到二

零一二年任北京长岛兴业房地产开发有限公

司北京公司副总经理，及二零一二年到二零

一九年任北京太合嘉园房地产开发有限责任

公司副总经理。李先生于二零一九年加入本

集团，负责本公司多家附属公司之营运工作。

目前，李先生亦为本公司数间附属公司之总

经理及╱或董事。

Mr. Qin Jie (Chief Executive Oficer), aged 58, has ben apointed

as executive director since January 2020. He graduated from Beijing

University of Civil Enginering and Architecture*

（北京建筑大

学）

(formerly known as Beijing Institute of Architecture and Civil

Enginering*

（北京建筑工程学院）

with a bachelor’s degre in

enginering in 1990 and obtained the qualification of senior enginer

in December 2000. Mr. Qin has nearly 30 years of experience in the

real estate construction management industry. He served as the chief

enginer of COSCO Real Estate Development Co., Ltd.*

（中远房地

产开发有限公司）

(stock code: 3377) (curently known as Sino-Ocean

Group Holding Limited

（远洋集团控股有限公司）

, which is listed on

the Stock Exchange, from 2002 to 2004. He was the project general

manager, general manager of the intercity company and regional deputy

general manager of the eastern China in Neo-China Group (Holdings)

Limited (stock code: 563) (curently known as Shanghai Industrial Urban

Development Group Limited

（上海实业城市开发集团有限公司）

, which

is listed on the Stock Exchange, from 2004 to 2009. He was also the

general manager of the Beijing company and the Shijiazhuang company

in Dalian Wanda Group Co., Ltd.*

（大连万达集团股份有限公司）

from

2009 to 2011, and the president of Newbeacon Group Limited*

（纽宾凯

集团有限公司）

from 2014 to 2017. Mr. Qin is also the general manager

and/or director of several subsidiaries of the Company.

Mr. Li Haitao, aged 52, has ben apointed as executive director of the

Company since December 2021. He graduated from Renmin University

of China in 1997 and majored in international finance. Mr. Li has over

20 years of experience in real estate development industry, specializing

in real estate policies analysis, land development, project management

and team building. He has sucesively held various management

positions since he formaly entered the industry in 1997, including the

deputy general manager of Beijing Kehua Hongye Real Estate Co., Ltd.*

（北京科华鸿业房地产公司）

from 2000 to 2003; the general manager

of the project development department of Beijing New Shine Investment

Group Company Limited*

（北京新松投资集团有限公司）

from 2003

to 2007; the deputy general manager of project development of Yihai

Group from 2007 to 2009; the deputy general manager of Beijing

company of Beijing Changdao Xingye Real Estate Co., Ltd.*

（北京长岛

兴业房地产开发有限公司）

from 2010 to 2012; and the deputy general

manager of Beijing Taihe Jiayuan Real Estate Co., Ltd.*

（北京太合嘉园

房地产开发有限责任公司）

from 2012 to 2019. Mr. Li joined the Group

in 2019 and is responsible for the operation of several subsidiaries

of the Company. Curently, Mr. Li is also the general manager and/or

director of several subsidiaries of the Company.

Biographical Details of Directors and Senior Management

董事及高级管理层履历详情

港仔机器人集团控股有限公司

2024/25

年报

独立非执行董事

刘彤辉先生，

岁，自二零一六年四月起获

委任为本公司独立非执行董事。彼分别于

一九五年及一九七年取得东京国际大学

之国际政治学士学位及国际关系硕士学位。

彼于投资活动及业务管理方面拥有逾

年丰

富经验。由一九七年至一九八年期间，

彼曾担任日本朝日白衣株式会社之驻中方代

表。彼分别于一九八年至二零四年及二

零五年至二零八年担任首创龙基股份有

限公司及华建东方软件有限责任公司两间公

司各自之副总经理职务。彼自二零九年至

二零一九年一月担任唐山海港新格瑞有限

责任公司之总经理，且自二零一二年至二零

一九年六月担任紫光股份有限公司（于深圳证

券交易所上市（股份代号：

）之总裁助

理。彼自二零一九年六月起获委任为清控科

技服务（深圳）有限公司之执行董事。

Independent Non-executive Directors

Mr. Liu Tonghui, aged 62, has ben apointed as independent non-

executive director of the Company since April 2016. He obtained

a bachelor’s degre in international politics and a master degre in

international relations from Tokyo International University in 1995

and 1997 respectively. He has over 20 years of extensive experience

in investment activities and busines management. During the period

betwen 1997 to 1998, he served as the representative of Nipon

Howaito Coperation*

（日本朝日白衣株式会社）

in China. He had ben

working as the deputy general manager in each of Shouchuang Longji

Company Limited*

（首创龙基股份有限公司）

from 1998 to 2004 and

Huajian Dongfang Software Company Limited*

（华建东方软件有限责

任公司）

from 2005 to 2008, respectively. He was the general manager

of Tangshan Haigang Xingerui Company Limited*

（唐山海港新格瑞有

限责任公司）

from 2009 to January 2019 and the asistant president of

Unisplendour Corporation Limited *

（紫光股份有限公司）

from 2012 to

June 2019, which is listed on the Shenzhen Stock Exchange (stock code:

000938). Since June 2019, he has ben apointed as the executive

director of Qingkong Technology Services (Shenzhen) Company Limited*

（清控科技服务（深圳）有限公司）

Biographical Details of Directors and Senior Management

董事及高级管理层履历详情

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

尹美群女士，

岁，自二零二一年十二月

起获委任为本公司独立非执行董事。彼于

一九三年毕业于沈阳工业大学，获得会计

学士学位，二零一年获得哈尔滨理工大

学管理科学与工程硕士学位，二零五年毕

业于中国人民大学，获得会计学博士学位。彼

为中国注册会计师、中国会计学会理事、中国

会计学会计教育委员会委员、中国管理会

计专家委员会委员。尹女士有近

年在高校

从教经验，一九三年七月至二零七年六

月于哈尔滨理工大学任教。二零七年七月

至二零二一年八月于北京第二外国语学院任

教，先后担任学校财务处长、审计处长、商学

院长。二零二一年九月调入中国政法大学，

目前任商学院副院长、教授、博导。此外，尹

女士

(i)

自二零一九年六月起担任山东晨鸣纸

业集团股份有限公司（一家分别于联交所主板

及深圳证券交易所上市之公司，股份代号分

别为：

及

）独立董事及

(i)

自二零二四

年三月起担任中国检测试控股集团股份有

限公司（一家于上海证券交易所主板上市之公

司，股份代号：

）独立董事。

Ms. Yin Meiqun, aged 54, has ben apointed as independent non-

executive director of the Company since December 2021. She graduated

from Shenyang University of Technology with a bachelor’s degre in

acounting in 1993 and obtained a master’s degre in management

science and enginering from Harbin University of Science and

Technology in 2001 and a doctor’s degre in acounting from Renmin

University of China in 2005. She is a PRC certified public acountant, a

council member of the Acounting Society of China, a member of the

Acounting Education Comite of the Acounting Society of China

and a member of the Expert Comite on Management Acounting

of China*

（中国管理会计专家委员会）

. Ms. Yin has nearly 30 years’

experience of teaching in coleges. From July 1993 to June 2007, she

taught at Harbin University of Science and Technology. From July 2007

to August 2021, she taught at Beijing International Studies University

and sucesively served as the finance director, auditing director of the

university and the dean of Schol of Busines. She was re-designated

to China University of Political Science and Law in September 2021

and curently is the deputy dean, a profesor and a doctoral supervisor

of its Schol of Busines. In adition, Ms. Yin has ben apointed as

an independent director of (i) Shandong Chenming Paper Holdings

Limited (a company listed on the main board of the Stock Exchange and

Shenzhen Stock Exchange respectively, stock code: 1812 and 488) since

June 2019 and (i) China Testing & Certification International Group

Co., Ltd. (a company listed on the main board of the Shanghai Stock

Exchange, stock code: 603060) since March 2024.

Biographical Details of Directors and Senior Management

董事及高级管理层履历详情

港仔机器人集团控股有限公司

2024/25

年报

叶建木先生，

岁，自二零二年十月起获委

任为本公司独立非执行董事。彼毕业于中国

地质大学（武汉），于一九二年取得工业管

理工程学士学位，并于一九六年取得武汉

理工大学工学硕士学位，于二零三年取得

武汉理工大学管理科学与工程博士学位。叶

先生自二零三年七月以来一直在武汉理工

大学管理学院任教，目前为财务与会计系教

授及博士生导师。彼为政府机构开展的各种

科学项目的专家评审人，包括国家自然科学

基金、国家社会科学基金及教育部人文社科

项目。叶先生亦为武汉市会计学会理事会成

员。自二零一二年四月起至二零一四年三月

止，叶先生担任湖北洪城通用机械股份有限

公司（现称湖北济川药业股份有限公司）（一

间于上海证券交易所上市的公司，股份代号：

）的独立董事。自二零二一年十二月

起，叶先生获委任为武汉长利新材料科技股

份有限公司（正申请于上海证券交易所进行首

次公开发售）的独立董事。自二零二年十二

月起，彼亦获委任为上海保隆汽车科技股份

有限公司（一间于上海证券交易所上市的公

司，股份代号：

）的独立董事。

高级管理层

何瑜先生，

岁，自二零一三年五月起获委任

为本公司之公司秘书及首席财务官。何先生

取得澳洲科廷科技大学会计硕士学位。何先

生为香港会计师公会之会员及英国特许公认

会计师公会之资深会员。何先生加入本公司

前，曾在两间于联交所上市之公司担任公司

秘书及╱或财务总监。

Mr. Ye Jianmu, aged 57, has ben apointed as independent non-

executive director of the Company since October 2022. He graduated

from China University of Geosciences, Wuhan with a bachelor’s

degre in Industrial Management and Enginering in 1992 and

obtained a master’s degre in Enginering in 1996 and a doctor’s

degre in Management Science and Enginering in 2003 from Wuhan

University of Technology. Mr. Ye has ben teaching in the Schol of

Management of Wuhan University of Technology since July 2003 and

curently is a profesor of the Finance and Acounting Faculty and a

doctoral supervisor. He is an expert reviewer in various science projects

conducted by government bodies, including the National Natural

Science Foundation of China*

（国家自然科学基金）

, the National

Social Science Fund of China*

（国家社会科学基金）

and The Ministry

of Education of Humanities and Social Science Project*

（教育部人文社

科项目）

. Mr. Ye is also a council member of the Acounting Society of

Wuhan City*

（武汉市会计学会）

. From April 2012 to March 2014, Mr.

Ye was an independent director of Hubei Hongcheng General Machinery

Co., Ltd.*

（湖北洪城通用机械股份有限公司）

(curently known as Hubei

Jumpcan Pharmaceutical Co., Ltd.*

（湖北济川药业股份有限公司）

, a

company listed on the Shanghai Stock Exchange, stock code: 600566).

Since December 2021, Mr. Ye has apointed as independent director

of Wuhan Changli New Material Technology Co., Ltd.*

（武汉长利新

材料科技股份有限公司）

, which is in proces of aplication for initial

public ofering on the Shanghai Stock Exchange. He has also apointed

as independent director of Shanghai Baolong Automotive Technology

Co., Ltd.*

（上海保隆汽车科技股份有限公司）

, a company listed on the

Shanghai Stock Exchange (stock code: 603197), since December 2022.

Senior Management

Mr. Ho Yu, aged 50, has ben apointed as the company secretary and

chief financial oficer of the Company since May 2013. Mr. Ho received

a master’s degre of Acounting from Curtin University of Technology,

Australia. Mr. Ho is an asociate member of The Hong Kong Institute of

Certified Public Acountants and a felow member of the Asociation of

Chartered Certified Acountants. Prior to joining the Company, Mr. Ho

was the company secretary and/or financial controler for two companies

listed on the Stock Exchange.

Directors’ Report

董事局报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

董事谨提呈截至二零二五年三月三十一日

止年度之年报及经审核综合财务报表。

主要业务

本公司为投资控股公司，其主要附属公司

之业务载于综合财务报表附注

。

业绩

本集团截至二零二五年三月三十一日止年

度之业绩载于本年报第

页之综合损益及

其他全面收益表。

业务回顾

就香港法例第

章公司条例附表

指定活

动而进行之讨论及分析之详情，包括对本

集团业务之中肯审视、对本集团所面对主

要风险及不确定因素之讨论、自财政期间

末起已发生之影响本公司重要事项之详情

及本公司业务之未来发展以及利用财务主

要表现指标进行之分析，已载于本年报之

「主席讯息」、「管理层讨论及分析」、「企业

管治报告」及「环境、社会及管治报告」章节

内。上述章节构成本年报之一部分。

环境政策及表现

本集团截至二零二五年三月三十一日止年

度之环境政策及表现载于本年报「环境、社

会及管治报告」一节。

与权益持有人的关系

本集团认同雇员、客户及供应商乃其可持

续增长及发展的关键。本集团力求与其雇

员建立密切及充满关怀之关系、向其客户

提供优质服务，并加强与其供应商合作。

The directors present their anual report and the audited consolidated

financial statements for the year ended 31 March 2025.

PRINCIPAL ACTIVITIES

The Company is an investment holding company. The activities of its

principal subsidiaries are set out in note 45 to the consolidated financial

statements.

RESULTS

The results of the Group for the year ended 31 March 2025 are set out

in the consolidated statement of profit or los and other comprehensive

income on page 86 of the anual report.

BUSINES REVIEW

Particulars of a discusion and analysis on the activities specified in

Schedule 5 to the Companies Ordinance (Chapter 622, Laws of Hong

Kong), including a fair review of the Group’s busines, a discusion on

the principal risks and uncertainties facing the Group, particulars of

important events afecting the Company that have ocured since the

end of the financial period and future development in the Company’s

busines and analysis using financial key performance indicators, are

set out in the sections headed “Chairman’s Mesage”, “Management

Discusion and Analysis”, “Corporate Governance Report” and

“Environmental, Social and Governance Report” in this anual report.

The above sections form an integral part of this anual report.

ENVIRONMENTAL POLICIES AND

PERFORMANCE

The environmental policies and performance of the Group for the year

ended 31 March 2025 are set out in the section headed “Environmental,

Social and Governance Report” of this anual report.

RELATIONSHIP WITH STAKEHOLDERS

The Group recognizes that employes, customers and supliers are keys

to its sustainable growth and development. The Group is comited to

establishing a close and caring relationship with its employes, providing

quality services to its customers and enhancing coperation with its

supliers.

Directors’ Report

董事局报告

港仔机器人集团控股有限公司

2024/25

年报

雇员

雇员乃本集团重要资产。本集团致力加强

雇员对本集团的归属感及忠诚度。本集团

提供公平、健康而安全之工作场所、促进雇

员多元化、根据彼等之长处及表现提供具

竞争力的薪金及福利以及职业发展机会。

本集团亦竭力为雇员培训提供资源及发展

机会，以使彼等可紧贴市场及行业的最新

发展，与此同时改善其于各自职位上的技

能及表现并建立自信。本集团亦对雇员的

反馈持珍视及开放态度，旨在营造良好及

持久的关系。

客户

本集团了解到与客户保持良好关系及提供

能满足客户需要及要求的产品及服务至关

重要。本集团致力透过与客户持续交流及

沟通加强与客户的关系，以令本集团可对

客户的需求作出积极反应。本集团亦已设

立程序处理客户投诉，以确保客户投诉可

妥为及时处理。于回顾年度内，本集团与其

客户维持良好的关系。

供应商

本集团亦致力与供应商及承包商发展作为

长期业务伙伴的良好关系，以确保本集团

业务的稳定。本集团持续透过积极有效的

方式沟通，加强与供应商及承包商的业务

伙伴关系，以确保质量及按时交付。于回顾

年度内，本集团与其供应商密切合作并与

其维持良好的关系。

遵守相关法律及法规

本公司于百慕达注册成立，因此本公司须

遵守百慕达相关法律及法规。此外，本公司

根据香港法例第

章公司条例第

部注

册为非香港公司，因此须遵守公司条例之

Directors’ Report

董事局报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

根据证券及期货条例（「证券及期货条

例」），本公司须存置一份股份权益及淡仓

名册，以及董事及主要行政人员之权益及

淡仓名册，并须披露价格敏感资料或内幕

消息。

本集团主要于香港及中国从事

(i)

买卖商

品，

(i)

借贷业务，

(i)

证券及期货交易及相

关咨询服务（证券买卖及相关咨询服务业

务分部已于二零二五年六月出售），

(iv)

物业

投资，

(v)

物业经纪业务，

(vi)

楼宇建筑及室

内设计业务以及数据分析业务，

(vi)

项目管

理业务，

(vi)

地热能业务，

(ix)

楼宇建筑承包

业务，及

(x)

集中供热业务（自二零二四年七

月暂停并于二零二五年六月出售），因此须

遵守本集团实体开展业务所在的香港及中

国相关法律及法规。

就董事局及管理层所知，本集团已于各重

要方面遵守对本集团业务及经营产生重大

影响之相关法律及法规。年内，本集团概无

严重违反或不遵守适用法律及法规。

物业、厂房及设备

年内本集团之物业、厂房及设备变动详情

载于综合财务报表附注

。

股本

年内本公司之股本变动详情载于综合财务

报表附注

。

购买、出售或赎回上市证券

于截至二零二五年三月三十一日止年度

内，本公司或其任何附属公司概无购买、出

售或赎回任何本公司之证券（二零二四年：

无）。

本公司之可分派储备

于二零二五年三月三十一日，董事认为本

公司并无储备可分派予股东（二零二四年：

无）。

Under the Securities and Futures Ordinance (“SFO”), the Company is

required to maintain a register of interests in shares and short positions

and a register of directors’ and chief executives’ interests and short

positions and is obliged to disclose price sensitive or inside information.

The Group is principaly engaged in (i) trading of gods, (i) the money

lending busines, (i) the securities and futures dealing and related

consultancy services (the busines segment of the securities dealing and

related consultancy services was disposed in June 2025), (iv) property

investment, (v) the property brokerage busines, (vi) the building

architecture and interior design busines and data analytical busines,

(vi) the project management busines, (vi) the geothermal energy

busines, (ix) the building construction contracting busines, and (x)

centralised heating busines (suspended since July 2024 and disposed

in June 2025), in Hong Kong and the PRC, and therefore is subject to

the relevant laws and regulations in Hong Kong and the PRC where the

Group entities are carying on busineses.

As far as the Board and management are aware, the Group has

complied in material respects with the relevant laws and regulations that

have a significant impact on the busines and operation of the Group.

During the year, there was no material breach of or non-compliance

with the aplicable laws and regulations by the Group.

PROPERTY, PLANT AND EQUIPMENT

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

during the year are set out in note 18 to the consolidated financial

statements.

SHARE CAPITAL

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

year are set out in note 39 to the consolidated financial statements.

PURCHASE, SALE OR REDEMPTION OF LISTED

SECURITIES

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

redemed any of the Company’s securities during the year ended 31

March 2025 (2024: Nil).

DISTRIBUTABLE RESERVES OF THE COMPANY

As at 31 March 2025, in the opinion of the directors, the Company had

no reserves available for distribution to shareholders (2024: Nil).

Directors’ Report

董事局报告

港仔机器人集团控股有限公司

2024/25

年报

董事

年内及直至本报告之日之本公司董事如

下：

非执行董事

Li Mengzhe

先生（主席）

（于二零二五年一月十七日获委任）

执行董事

王颖千女士（副主席）

秦杰先生（行政总裁）

李海涛先生

樊捷先生

（于二零二四年十月二十三日辞任）

独立非执行董事

刘彤辉先生

尹美群女士

叶建木先生

根据本公司之公司细则第

83(2)

条，

Mengzhe

先生须于应届股东周年大会上重

选连任。

根据本公司之公司细则第

84(1)

条，王颖千

女士及叶建木先生须于应届股东周年大会

上退任，惟符合资格并于股东周年大会上

提呈重选连任。

建议于应届股东周年大会上重选之董事概

无订立任何于一年内不可在毋须作出赔偿

（法定赔偿除外）之情况下由本集团终止

之服务合约。

各董事已与本公司订立为期三年之服务合

约或委任函，并可由其中一方向另一方发

出不少于三个月或一个月书面通知予以终

止。

本公司已收到各名独立非执行董事根据上

市规则第

3.13

条就其独立性而发出之年度

确认函。本公司认为全体独立非执行董事

仍属独立人士。

DIRECTORS

The directors of the Company during the year and up to the date of this

report were:

Non-Executive Director

Mr. Li Mengzhe (Chairman)

(apointed on 17 January 2025)

Executive Directors

Ms. Wang Yingqian (Deputy Chairman)

Mr. Qin Jie (Chief Executive Oficer)

Mr. Li Haitao

Mr. Fan Jie

(resigned on 23 October 2024)

Independent Non-Executive Directors

Mr. Liu Tonghui

Ms. Yin Meiqun

Mr. Ye Jianmu

In acordance with Bye-law 83(2) of the Company’s Bye-laws, Mr.

Li Mengzhe wil be subject to re-election at the forthcoming anual

general meting.

In acordance with Bye-law 84(1) of the Company’s Bye-laws, Ms. Wang

Yingqian and Mr. Ye Jianmu shal retire at the forthcoming anual

general meting and, being eligible, ofer themselves for re-election at

the anual general meting.

None of the directors being proposed for re-election at the forthcoming

anual general meting has any service contract which is not

determinable by the Group within one year without payment of

compensation (other than statutory compensation).

Each of the directors has entered into a service contract or a leter of

apointment with the Company for a term of thre years, which can

be terminated by not les than thre months’ or one month’s notice in

writing served by either party on the other.

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

directors, an anual confirmation of his/her independence pursuant

to Rule 3.13 of the Listing Rules. The Company considers al of the

independent non-executive directors are stil independent.

Directors’ Report

董事局报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

主要股东之股份权益及于股份

中之淡仓

于二零二五年三月三十一日，以下各名人

士（本公司董事或主要行政人员除外）于本

公司股份中拥有根据证券及期货条例第

部第

及第

分部须向本公司披露或已记录

于本公司根据证券及期货条例第

条存

置之登记册之权益及淡仓如下：

附注：

,980,154

股份由

Max Kensho Capital

全资

拥有的

South Leader

持有。由于

Li Mengzhe

先生

拥有

Max Kensho Capital

之

100%

股权，根据证券

及期货条例，彼及

Max Kensho Capital

被视作于

South Leader

实益持有的所有股份中拥有权益。

,296,000

股份由

Sunbow

持有。由于王葆宁

先生拥有

Sunbow

之

100%

股权，根据证券及期货

条例，彼被视作于

Sunbow

实益持有的所有股份

中拥有权益。

SUBSTANTIAL SHAREHOLDERS’ INTERESTS IN

SHARES AND SHORT POSITION IN SHARES

As at 31 March 2025, the interests and short positions of the folowing

persons other than the directors or chief executive of the Company,

in the Company’s shares which fal to be disclosed to the Company

pursuant to Divisions 2 and 3 of Part XV of the SFO and which have

ben recorded in the register kept by the Company pursuant to Section

336 of the SFO, were as folow:

NameCapacityInterest in shares

Percentage of

the Company’s isued

share capital

姓名╱名称身份股份权益

占本公司已发行

股本百分比

(Note 3)

（附注

）

Li Mengzhe (Note 1)Interest in a controled corporation624,980,15429.88%

Li Mengzhe

（附注

）受控制公司权益

Max Kensho Capital Group Limited

(“Max Kensho Capital”) (Note 1)

Interest in a controled corporation624,980,15429.88%

Max Kensho Capital Group Limited

（「

Max Kensho Capital

」）（附注

）

受控制公司权益

South Leader Limited (“South Leader”)

(Note 1)

Beneficial owner624,980,15429.88%

South Leader Limited

（「

South Leader

」）

（附注

）

实益拥有人

Wang Baoning (Note 2)Interest in a controled corporation244,296,00011.68%

王葆宁（附注

）受控制公司权益

Sunbow Int’l Enterprise Limited (“Sunbow”)

(Note 2)

Beneficial owner244,296,00011.68%

Sunbow Int’l Enterprise Limited

（「

Sunbow

」）

（附注

）

实益拥有人

Notes:

,980,154 shares are held by South Leader, which is wholy-owned by Max

Kensho Capital. As Mr. Li Mengzhe has the 100% shareholding in Max Kensho

Capital, by virtue of the SFO, he and Max Kensho Capital are demed to be

interested in al the shares beneficialy held by South Leader.

,296,000 shares are held by Sunbow. As Mr. Wang Baoning has the 100%

shareholding in Sunbow, by virtue of the SFO, he is demed to be interested in al

the shares beneficialy held by Sunbow.

Directors’ Report

董事局报告

港仔机器人集团控股有限公司

2024/25

年报

(3)

百分比乃按本公司于二零二五年三月三十一日

之已发行股份

2,091,500,991

股为基准计算。

除上文所披露者外，于二零二五年三月

三十一日，本公司并不知悉于本公司已发

行股本之任何其他相关权益或淡仓。

董事及主要行政人员于股份、相

关股份及债权证之权益及淡仓

于二零二五年三月三十一日，董事及主要

行政人员以及彼等之联系人于本公司及其

相联法团之股份及相关股份中，拥有根据

证券及期货条例第

条本公司须予存置

登记册所记录，或根据标准守则须另行知

会本公司及联交所之权益及淡仓如下：

于本公司股份之好仓

附注：

百分比乃按本公司于二零二五年三月三十一日

之已发行股份

2,091,500,991

股为基准计算。

除上文所披露者外，于二零二五年三月

三十一日，概无董事及主要行政人员或彼

等之联系人于本公司或其任何相联法团之

任何股份及相关股份中拥有任何权益或淡

仓。

,091,500,991 shares of the

Company in isue as at 31 March 2025.

Save as disclosed above, the Company has not ben notified of any

other relevant interests or short position in the isued share capital of

the Company as at 31 March 2025.

DIRECTORS’ AND CHIEF EXECUTIVES’

INTERESTS AND SHORT POSITIONS IN SHARES,

UNDERLYING SHARES AND DEBENTURES

As at 31 March 2025, the interests and short positions of the directors

and chief executives and their asociates in the shares and underlying

shares of the Company and its asociated corporations as recorded in

the register maintained by the Company pursuant to Section 352 of the

SFO or as otherwise notified to the Company and the Stock Exchange

pursuant to the Model Code, were as folows:

Long position in shares of the Company

CapacityInterest in shares

Percentage of

the isued

share capital

of the Company

身份股份权益

占本公司已发行

股本百分比

(Note)

Name of directors

董事姓名（附注）

Mr. Li MengzheLi Mengzhe

先生

Interest in a controled

operation

624,980,15429.88%

受控法团权益

Mr. Liu Tonghui

刘彤辉先生

Beneficial owner12,200,0000.58%

实益拥有人

Mr. Qin Jie

秦杰先生

Beneficial owner7,200,0000.34%

实益拥有人

Mr. Li Haitao

李海涛先生

Beneficial owner3,000,0000.14%

实益拥有人

Note: The percentage is calculated on basis of 2,091,500,991 shares of the Company in

isue as at 31 March 2025.

Save as disclosed above, as at 31 March 2025, none of the directors

and chief executives, nor their asociates, had any interests or short

positions in any shares and underlying shares of the Company or any of

its asociated corporations.

Directors’ Report

董事局报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

购股权

本公司根据一项于二零二一年九月一日

（「采纳日期」）通过并于二零二一年九月

二日起生效（「生效日期」）的决议案采纳二

零二一年购股权计划。二零二一年购股权

计划旨在招揽及挽留最佳人才，以及为本

集团雇员、董事、咨询人、业务伙伴及顾问

提供额外鼓励或奖励，以报答彼等对本集

团迈向成功所作之贡献。二零二一年购股

权计划自生效日期起计十年期内维持有效

及生效。

二零二一年购股权计划之合资格参与者包

括以下人士：

(a)

本公司、其任何附属公司或本集团任

何成员公司持有任何股权之任何实体

之任何雇员或候任雇员（不论是全职

或兼职雇员）；

(b)

本公司、其任何附属公司或本集团任

何成员公司持有任何股权之任何实体

之任何董事、非执行董事（包括独立非

执行董事）；

(c)

本集团任何成员公司或本集团任何成

员公司持有任何股权之任何实体之任

何货品或服务供应商；

(d)

向本集团或本集团任何成员公司持有

任何股权之任何实体提供研究、开发

或其他技术支援之任何人士或实体；

(e)

本集团任何成员公司或本集团任何成

员公司持有任何股权之任何实体之任

何股东，或该等公司所发行任何证券

之任何持有人；及

(f)

董事局不时认为以合资、业务联盟或

其他商业安排方式对本集团发展及增

长有贡献或可能有贡献之任何其他团

体或类别之人士或实体。

SHARE OPTIONS

The 2021 Share Option Scheme was adopted pursuant to a resolution

on 1 September 2021 (the “Adoption Date”) and tok efect from 2

September 2021 (the “Efective Date”). The purposes of the 2021 Share

Option Scheme are to atract and retain the best available personel

and to provide aditional incentives or rewards to employes, directors,

consultants, busines asociates and advisers of the Group for their

contribution to the Group and to promote its suces. The 2021 Share

Option Scheme shal be valid and efective for a period of ten years

comencing on the Efective Date.

Eligible participants of the 2021 Share Option Scheme include the

folowing persons:

(a) any employe or proposed employe (whether ful time or part

time) of the Company, any of its subsidiaries or any entity in which

any member of the Group holds any equity interest;

(b) any directors, non-executive directors (including independent non-

executive directors) of the Company, any of its subsidiaries or any

entity in which any member of the Group holds any equity interest;

any entity in which any member of the Group holds any equity

interest;

(d) any person or entity that provides research, development or other

technological suport to the Group or any entity in which any

member of the Group holds any equity interest;

(e) any shareholder of or holder of any securities isued by any

member of the Group or any entity in which any member of the

Group holds any equity interest; and

(f) any other group or clases of persons or entities from time to time

determined by the Board as having contributed or may contribute

to by way of joint venture, busines aliances or other busines

arangements to the development and growth of the Group.

Directors’ Report

董事局报告

港仔机器人集团控股有限公司

2024/25

年报

于二零二一年购股权计划及本集团任何其

他购股权计划下，本公司可供发行之股份

总数，合共不得超过本公司于采纳日期或

本公司股东于股东大会上批准更新计划

授权上限日期之

10%

已发行股本，相当于

本公司

152,528,493

股份（「计划授权上

限」）。待根据二零二一年购股权计划及本

集团任何其他购股权计划可能授出之购股

权（包括已行使及未行使购股权）获行使

后，可于任何十二个月期间内向各参与者

（不包括下文所述主要股东或独立非执行

董事）发行之股份数目上限，不得超过本公

司不时之已发行股份数目之

。如要额外

授出超过此上限之购股权，则须经由股东

于股东大会上批准。

倘向本公司董事、主要行政人员或主要股

东或任何彼等之联系人授出购股权，必须

获本公司独立非执行董事（不包括本身为

购股权承授人之任何独立非执行董事）批

准。倘向本公司主要股东或独立非执行董

事或任何彼等各自之联系人（定义见上市

规则）授出任何购股权，将导致于截至向

上述人士授出购股权当日（包括该日）止

十二个月期间内，因行使已授予及将授予

该（等）人士之全部购股权（包括已行使、

已注销及尚未行使之购股权）而发行及将

予发行之本公司股份

(a)

合共超过本公司已

发行股份之

0.10%

；及

(b)

按各授出购股权

日期本公司股份之收市价计算，总值超过

5,000,000

港元；则额外授出购股权一事必

须获本公司股东批准，以符合上市规则之

规定。

参与者可于要约日期起计二十一日内，以

书面方式接纳获授购股权之要约，承授人

须于接纳时支付

港元名义代价。已授出购

股权之行使期由董事局厘定，惟行使期不

得超过授出日期起计十年。

The total number of shares of the Company available for isue under the

2021 Share Option Scheme and any other share option scheme of the

Group must not in agregate exced 10% of the isued share capital of

the Company as at the Adoption Date, representing 152,528,493 shares

of the Company (the “Scheme Mandate Limit”) or the date of refreshing

the Scheme Mandate Limit aproved by shareholders of the Company in

general meting. The maximum number of shares isuable upon exercise

of the options which may be granted under the 2021 Share Option

Scheme and any other share option scheme of the Group (including

both exercised and outstanding options) to each participant (other than

a substantial shareholder or an independent non-executive director as

explained below) in any 12-month period shal not exced 1% of the

shares of the Company in isue from time to time. Any further grant of

share options in exces of this limit is subject to shareholders’ aproval

in a general meting.

Share options granted to a director, chief executive or substantial

shareholder of the Company or any of their asociates, are subject to

aproval by the independent non-executive directors of the Company

(excluding any independent non-executive director who is the grante

of the options). Where any share options granted to a substantial

shareholder or an independent non-executive director of the Company,

or to any of their respective asociates (as defined under the Listing

Rules) would result in the Company’s shares isued and to be isued

upon exercise of al options already granted and to be granted

(including options exercised, canceled and outstanding) to such

person(s) in the 12-month period up to and including the date of such

grant (a) representing in agregate over 0.10 per cent of the Company’s

shares in isue; and (b) having an agregate value, based on the closing

price of the Company’s shares at the date of each grant, in exces of

HK$5 milion, such further grant of options is subject to aproval by the

shareholders of the Company in compliance with the Listing Rules.

The ofer of a grant of share options may be acepted in writing by a

participant within 21 days from the date of ofer upon payment of a

nominal consideration of HK$1 by the grante. The exercise period for

the share options granted is determined by the Board, which period

shal not be more than 10 years from the date of grant.

Directors’ Report

董事局报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

于购股权获行使的情况下，根据购股权认

购的每股份的应付金额由董事局全权酌

情厘定，且须为下列较高者：

(i)

股份于授出日期（必须为营业日）在联

交所每日报价表所列的收市价；

(i)

股份于紧接授出日期前五个营业日在

联交所每日报价表所列的平均收市

价；及

(i)

股份面值。

下表披露二零二一年购股权计划项下购股

权于年内之变动：

行使价已经调整，以反映于二零二三年九月之

供股影响。

The amount payable of each share to be subscribed for under an option

in the event of the option being exercised shal be determined by the

Board in its absolute discretion and must be at least the higher of:

(i) the closing price of the shares as stated in the Stock Exchange’s

daily quotations shet on the date of grant (which must be a

busines day);

(i) the average closing price of the shares as stated in the Stock

Exchange’s daily quotation shets for the five busines days

imediately preceding the date of grant; and

(i) the nominal value of the shares.

The folowing table discloses movements of the share options under the

2021 Share Option Scheme during the year:

GrantesDate of grantExercisable period

Adjusted

exercise price

(HK$ per share)

Outstanding

as at 1.4.2024

Granted

during

the year

Exercised

during

the year

Forfeited/

Lapsed during

the year

Outstanding

as at

31.3.2025

承授人授出日期行使期

经调整行使价

（每股份港元）

于二零二四年

四月一日

尚未行使年内已授出年内已行使年内被没收╱失效

于二零二五年

三月三十一日

尚未行使

Employes (Note (i)28.4.202228.4.2022 to 27.4.2028 (Note (i)0.7194*33,361,134–33,361,134

雇员（附注

(i)

）二零二年

四月二十八日

二零二年四月二十八日至二零二八

年四月二十七日（附注

(i)

）

Consultants

顾问

Wang Chunyang28.4.202228.4.2022 to 27.4.2028 (Note(i)0.7194*5,560,189–5,560,189

王春杨二零二年

四月二十八日

二零二年四月二十八日至

二零二八年四月二十七日（附注

(i)

）

Liu Xiaobin28.4.202228.4.2022 to 27.4.2028 (Note(i)0.7194*11,120,379–11,120,379

刘晓彬二零二年

四月二十八日

二零二年四月二十八日至

二零二八年四月二十七日（附注

(i)

）

Total50,041,702–-50,041,702

总计

* The exercise price has ben adjusted to reflect the efect of the Rights Isue in

September 2023.

Directors’ Report

董事局报告

港仔机器人集团控股有限公司

2024/25

年报

附注：

(i)

相关雇员及顾问获授并接纳的购股权的每

20%

将于授出日期的每个周年日归属，直至该等购

股权全部归属为止，惟倘相关雇员不再受雇，董

事局可全权酌情更改相关雇员获授购股权的归

属期。

(i)

并无个别雇员根据二零二一年购股权计划获授

超过

个人限额的购股权。

(i)

年内，并无根据二零二一年购股权计划授出任

何购股权。于二零二四年四月一日及二零二五

年三月三十一日，根据计划授权上限可供授出

的购股权数目分别仍为

92,478,452

份。

关连方交易

日常业务过程中进行之关连方交易之详情

载于本年报之本集团综合财务报表附注

。概无关连方交易构成上市规则项下之

非豁免关连交易或非豁免持续关连交易。

董事之重大合约权益

于年末或年内任何时间，本公司或其任何

附属公司概无订有本公司董事或与本公司

董事有关连之实体直接或间接拥有重大权

益之重大交易、安排或合约。

董事于竞争业务之权益

截至二零二五年三月三十一日止年度，概

无本公司董事于与本集团业务直接或间接

构成竞争或可能构成竞争之任何业务中拥

有任何权益。

管理合约

截至二零二五年三月三十一日止年度，概

无订立或存在有关本公司全部业务或任何

重大部分业务之管理及行政之合约。

Notes:

(i) Subject to the Board’s absolute discretion to change the vesting period of the

share options granted to the relevant employes in the event of termination of

employment of the relevant employes, every 20% of the share options granted

to and acepted by the relevant employes and consultants shal be vested on

each aniversary of the date of grant until such share options are fuly vested.

(i) No individual employe was granted share options in exces of the 1% individual

limit under the 2021 Share Option Scheme.

(i) During the year, no options were granted under the 2021 Share Option Scheme.

The number of share options available for grant under the Scheme Mandate Limit

remained 92,478,452 as at 1 April 2024 and 31 March 2025 respectively.

RELATED PARTY TRANSACTIONS

Details of the related party transactions undertaken in the usual

course of busines are set out in note 44 to the consolidated financial

statements of the Group in this anual report. None of the related

party transactions constituted discloseable non-exempted conected

transaction or non-exempted continuing conected transaction under

the Listing Rules.

DIRECTORS’ INTERESTS IN CONTRACTS OF

SIGNIFICANCE

No transaction, arangement or contract of significance, to which the

Company or any of its subsidiaries, was a party and in which a director

of the Company or an entity conected with a director of the Company

had a material interest, whether directly or indirectly, subsisted at the

end of the year or at any time during the year.

DIRECTORS’ INTERESTS IN COMPETING

BUSINES

During the year ended 31 March 2025, none of the directors of the

Company had any interest in any busines which competes or is likely to

compete, either directly or indirectly, with the busines of the Group.

MANAGEMENT CONTRACTS

No contract concerning the management and administration of the

whole or any substantial part of the busines of the Company was

entered into or existed during the year ended 31 March 2025.

Directors’ Report

董事局报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

主要客户及供应商

年内，有关主要客户及供应商占本集团销

售额及采购额之资料分别载列如下：

于年内任何时间，本公司董事、其联系人或

任何股东（就董事所知拥有本公司股本超

过

者）概无拥有此等主要客户及供应商

之任何权益。

优先购买权

本公司之公司细则或百慕达法例并无关于

本公司须按比例向现有股东发售新股之优

先购买权规定。

MAJOR CUSTOMERS AND SUPLIERS

The information in respect of the Group’s sales and purchases

atributable to the major customers and supliers respectively during the

year is as folows:

Percentage of the Group’s total

占本集团总额的百分比

PurchasesSales

采购额销售额

The largest customer

最大客户

–62%

Five largest customers in agregate

五大客户合计

–83%

The largest suplier

最大供应商

8%–

Five largest supliers in agregate

五大供应商合计

23%–

At no time during the year, have the directors, their asociates or any

shareholder of the Company (which, to the knowledge of the directors,

owns more than 5% of the Company’s share capital) had any interest in

these major customers and supliers.

PRE-EMPTIVE RIGHTS

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

laws, or the laws of Bermuda, which would oblige the Company to ofer

new shares on a pro-rata basis to existing shareholders.

Directors’ Report

董事局报告

港仔机器人集团控股有限公司

2024/25

年报

足够之公众持股量

根据本公司所得资料及就董事所知，本公

司于截至二零二五年三月三十一日止年度

及于刊发本年报前之最后可行日期一直维

持足够之公众持股量。

获准许弥偿条文

本公司已就其董事及高级管理层可能面对

因企业活动而产生之法律诉讼，作出涵盖

董事及高级职员之法律责任之适当投保安

排。基于董事利益之获准许弥偿条文乃根

据香港法例第

章公司条例第

条规定

于董事局报告根据香港法例第

章公司

条例第

391(1)(a)

条获通过时乃属有效。

核数师

截至二零二五年三月三十一日止年度之综

合财务报表已经由本公司核数师中汇安达

会计师事务所有限公司审核，而中汇安达

会计师事务所有限公司将会于应届股东周

年大会上退任并合资格且愿意获本公司续

聘。

代表董事局

执行董事兼行政总裁

秦杰先生

香港，二零二五年六月二十七日

SUFICIENCY OF PUBLIC FLOAT

Based on the information available to the Company and within the

knowledge of the directors, the Company has maintained a suficient

public float throughout the year ended 31 March 2025 and as at the

latest practicable date prior to the isue of this anual report.

PERMITED INDEMNITY PROVISION

The Company has aranged for apropriate insurance cover for director’s

and oficers’ liabilities in respect of legal actions against its directors and

senior management arising out of corporate activities. The permited

indemnity provision is in force for the benefit of the directors as required

by section 470 of the Companies Ordinance (Chapter 622, Laws of

Hong Kong) when the report of the directors is aproved in acordance

with section 391(1)(a) of the Companies Ordinance (Chapter 622, Laws

of Hong Kong).

AUDITORS

The consolidated financial statements for the year ended 31 March

2025 have ben audited by ZHONGHUI ANDA CPA Limited, the auditors

of the Company, who wil retire and, being eligible, ofer themselves for

re-apointment at the forthcoming anual general meting.

On behalf of the Board

Mr. Qin Jie

EXECUTIVE DIRECTOR AND CHIEF EXECUTIVE OFICER

Hong Kong, 27 June 2025

Independent Auditor’s Report

独立核数师报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

致港仔机器人集团控股有限公司（前称为

「国华集团控股有限公司」）列位股东

之独立核数师报告

（于百慕达注册成立之有限公司）

意见

我们已审核第

至第

页所载港仔机器

人集团控股有限公司（「贵公司」）及其附

属公司（下文统称「贵集团」）之综合财务报

表，其包括于二零二五年三月三十一日之

综合财务状况表，以及截至二零二五年三

月三十一日止年度之综合损益及其他全面

收益表、综合权益变动表及综合现金流量

表，以及综合财务报表附注（包括重大会计

政策资料）。

我们认为，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

财务报告准则会计准则真实与公平地反

映贵集团于二零二五年三月三十一日之

综合财务状况及其截至二零二五年三月

三十一日止年度之综合财务表现及综合现

金流量，并已根据香港公司条例之披露规

定妥为编制。

意见的基础

我们的审核工作按照香港会计师公会颁布

之香港审计准则（「香港审计准则」）进行。

我们于该等准则项下的责任在我们的报告

内「核数师就审核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

颁布的「职业会计师道德守则」（「守则」），

我们独立于贵集团，并已遵循守则履行

其他道德责任。我们相信，我们所获得的审

核凭证能充足及适当地为我们的审核意见

提供基础。

INDEPENDENT AUDITOR’S REPORT

TO THE SHAREHOLDERS OF HONG KONG ROBOTICS GROUP

HOLDING LIMITED (FORMER KNOWN AS “CHINA BEST GROUP

HOLDING LIMITED”)

(Incorporated in Bermuda with limited liability)

OPINION

We have audited the consolidated financial statements of Hong Kong

Robotics Group Holding Limited (the “Company”) and its subsidiaries

(colectively refered to as the “Group”) set out on pages 86 to 230,

which comprise the consolidated statement of financial position as at 31

March 2025, and the consolidated statement of profit or los and other

comprehensive income, consolidated statement of changes in equity

and consolidated statement of cash flows for the year ended 31 March

2025, and notes to the consolidated financial statements, including

material acounting policy information.

In our opinion, the consolidated financial statements give a true and fair

view of the consolidated financial position of the Group as at 31 March

2025, and of its consolidated financial performance and its consolidated

cash flows for the year ended 31 March 2025 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 OF 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.

Independent Auditor’s Report

独立核数师报告

港仔机器人集团控股有限公司

2024/25

年报

有关持续经营之重大不确定性

谨请留意综合财务报表附注

，其显示贵

集团截至二零二五年三月三十一日止年度

录得持续经营业务项下贵公司拥有人应

占亏损约

133,971,000

港元。此外，诚如综

合财务报表附注

所述，贵集团尚未偿

还于二零二五年三月三十一日或之前到期

的信托贷款约

214,537,000

港元及其应计利

息约

50,957,000

港元，而贵集团仍在与

贷款人协商延长贷款期。该等情况及附注

所述的情况表明存在重大不确定性，可能

会对贵集团持续经营的能力产生重大疑

虑。我们的意见并无就该事项作出修订。

关键审核事项

根据我们的专业判断，关键审核事项为我

们审核于本期间的综合财务报表中最重要

的事项。我们在审核整体综合财务报表及

就此达致意见时处理此等事项，而不会就

此等事项单独发表意见。除有关持续经营

之重大不确定性一节所述的事项外，我们

确定下文所述事项属须于报告内沟通的关

键审核事项。

MATERIAL UNCERTAINTY RELATED TO GOING

CONCERN

We draw atention to note 3 to the consolidated financial statements

which mentions that the Group incured a los atributable to owners

of the Company under its continuing operations of aproximately

HK$133,971,000 for the year ended 31 March 2025. Further, the

Group had not repaid trust loans of aproximately HK$214,537,000

and acrued interests of aproximately HK$50,957,000 thereon upon

maturity on or before 31 March 2025 while it is stil negotiating with

lender for extension of loan period as described in note 36 to the

consolidated financial statements. These circumstances along with

situation as set forth in note 3, indicate the existence of a material

uncertainty that may cast significant doubt about 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 judgment,

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 maters 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

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

关键审核事项

（续）

商誉

参阅综合财务报表附注

贵集团已测试商誉的减值金额。该减

值测试对我们的审核影响重大，原因

为于二零二五年三月三十一日的商誉

结余约

226,961,000

港元及截至二零

二五年三月三十一日止年度的商誉减

值亏损约

21,823,000

港元对综合财务

报表属重大。此外，贵集团的减值测

试涉及运用判断且基于假设及估计。

我们的审核程序包括（其中包括）：

–

评估相关现金产生单位的识别；

–

评估公平值及使用价值计算的算

术准确性；

–

比较实际现金流量与现金流量预

测；

–

评估关键假设（包括收益增长、利

润率、永久增长率及贴现率）的合

理性；

–

评估本公司委聘的外部估值师的

能力、独立性及诚信；及

–

核对输入数据与相关证据。

我们认为，贵集团有关商誉的减值

测试有可用理据支持。

KEY AUDIT MATERS (CONTINUED)

i. Godwil

Refer to Note 21 to the consolidated financial statements

The Group tested the amount of godwil for impairment. This

impairment test is significant to our audit because the balance

of godwil of aproximately HK$226,961,000 as at 31 March

2025 and the impairment los on godwil for the year ended

31 March 2025 of aproximately HK$21,823,000 are material to

the consolidated financial statements. In adition, the Group’s

impairment test involves aplication of judgements and is based on

asumptions and estimates.

Our audit procedures included, among others:

– Asesing the identification of the related cash generating

units;

– Asesing the arithmetical acuracy of the fair value and

value-in-use calculations;

– Comparing the actual cash flows with the cash flow

projections;

– Asesing the reasonablenes of the key asumptions

(including revenue growth, profit margins, terminal growth

rates and discount rates);

– Asesing the competence, independence and integrity of the

external valuers engaged by the Group; and

– Checking input data to suporting evidence.

We consider that the Group’s impairment test for godwil is

suported by the available evidence.

Independent Auditor’s Report

独立核数师报告

港仔机器人集团控股有限公司

2024/25

年报

关键审核事项

（续）

应收贷款及利息、应收融资租

赁款项、应收账款及其他应收

款项、其他应收贷款及利息以

及合约资产

参阅综合财务报表附注

、

及

贵集团已测试应收贷款及利息、应收

账款及其他应收款项、其他应收贷款

及利息以及合约资产的减值金额。该

等减值测试对我们的审核影响重大，

原因为于二零二五年三月三十一日的

应收贷款及利息、应收账款及其他应

收款项、其他应收贷款及利息以及合

约资产的结余分别约

245,744,000

港

元、

344,921,000

港元、

8,839,000

港元

及

322,638,000

港元及截至二零二五

年三月三十一日止年度的应收贷款及

利息、应收账款及其他应收款项以及

其他应收贷款及利息的减值亏损分

别约

11,322,000

港元、

32,000

港元及

1,254,000

港元对综合财务报表属重

大。此外，贵集团的减值测试涉及运

用判断且基于估计。

我们的审核程序包括（其中包括）：

–

评估贵集团向借款人授出贷款

限额及贷款期的程序；

–

评估与借款人的交易历史；

–

评价贵集团的减值评估；

–

评估债务账龄；

–

评估借款人及担保人的信用以及

所质押抵押品的价值；

–

检查借款人的后续结算；

–

检查预期信贷亏损拨备的计算；

及

–

评估综合财务报表内有关贵集

团所面临信贷风险的披露。

KEY AUDIT MATERS (CONTINUED)

i. Loans and interest receivables, finance lease

receivables, trade and other receivables, other

loans and interest receivables and contract

asets

Refer to Notes 31, 27, 32 and 28 to the consolidated financial

statements

The Group tested the amount of loans and interest receivables,

trade and other receivables, other loans and interest receivables

and contract asets for impairment. These impairment tests are

significant to our audit because the balances of loans and interests

receivables, trade and other receivables, other loans and interest

receivable and contract asets of aproximately HK$245,744,000,

HK$344,921,000, HK$8,839,000, and HK$322,638,000

respectively as at 31 March 2025 and the impairment loses on

loan and interest receivables, trade and other receivables and other

loans and interest receivables for the year ended 31 March 2025

of aproximately HK$11,322,000, HK$32,000 and HK$1,254,000

respectively are material to the consolidated financial statements.

In adition, the Group’s impairment test involves aplication of

judgement and is based on estimates.

Our audit procedures included, among others:

– Asesing the Group’s procedures on granting loans limits and

loans periods to borowers;

– Asesing the transaction history with the borowers;

– Evaluating the Group’s impairment asesment;

– Asesing aging of the debts;

– Asesing creditworthines of the borowers, guarantors and

the value of colateral pledged;

– Checking subsequent setlements from the borowers;

– Checking the computation of expected credit los alowance;

and

– Asesing the disclosure of the Group’s exposure to credit risk

in the consolidated financial statements.

Independent Auditor’s Report

独立核数师报告

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

关键审核事项

（续）

应收贷款及利息、应收融资租

赁款项、应收账款及其他应收

款项、其他应收贷款及利息以

及合约资产

（续）

我们认为，贵集团有关应收贷款及

利息、应收融资租赁款项、应收账款及

其他应收款项、其他应收贷款及利息

以及合约资产的减值测试有可用理据

支持。

其他资料

董事负责其他资料。其他资料包括贵公

司年报所载所有资料，惟不包括综合财务

报表及我们就其发出的核数师报告。

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。

当我们审核综合财务报表时，我们的责任

为阅读其他资料，于此过程中，考虑其他资

料是否与综合财务报表或我们于审核过程

中所得知的情况有重大抵触，或者似乎有

重大错误陈述。基于我们已执行的工作，倘

我们认为该其他资料有重大错误陈述，我

们须报告该事实。于此方面，我们没有任何

报告。

董事就综合财务报表承担的责

任

董事须负责根据香港会计师公会颁布之香

港财务报告准则会计准则及香港公司条例

之披露规定编制真实并公平的综合财务报

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

陈述所需之内部控制负责。

在编制综合财务报表时，董事负责评

估贵集团之持续经营的能力，并在适用

情况下披露与持续经营有关的事项，以及

使用持续经营为会计基础，除非董事有意

将贵集团清盘或停止经营，或别无其他

实际的替代方案。

KEY AUDIT MATERS (CONTINUED)

i. Loans and interest receivables, finance lease

receivables, trade and other receivables, other

loans and interest receivables and contract

asets (Continued)

We consider that the Group’s impairment test for loans and

interest receivables, finance lease receivables, trade and other

receivables, other loans and interest receivables and contract asets

are suported by the available evidence.

OTHER INFORMATION

The directors are responsible for the other information. The other

information comprises al the information in the Company’s anual

report, but does not include the consolidated financial statements and

our auditor’s report thereon.

Our opinion on the consolidated financial statements does not cover

the other information and we do not expres any form of asurance

conclusion thereon.

In conection with our audit of the consolidated financial statements,

our responsibility is to read the other information and, in doing so,

consider whether the other information is materialy inconsistent with

the consolidated financial statements or our knowledge obtained in

the audit or otherwise apears to be materialy mistated. If, based

on the work we have performed, we conclude that there is a material

mistatement of this other information, we are required to report that

fact. We have nothing to report in this regard.

RESPONSIBILITIES OF DIRECTORS FOR THE

CONSOLIDATED FINANCIAL STATEMENTS

The directors 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 determine is necesary to enable the

preparation of consolidated financial statements that are fre from

material mistatement, whether due to fraud or eror.

In preparing the consolidated financial statements, the directors are

responsible for asesing the Group’s ability to continue as a going

concern, disclosing, as aplicable, maters related to going concern and

using the going concern basis of acounting unles the directors either

intend to liquidate the Group or to cease operations, or have no realistic

alternative but to do so.

Independent Auditor’s Report

独立核数师报告

港仔机器人集团控股有限公司

2024/25

年报

核数师就审核综合财务报表承

担的责任

我们的目标，是对综合财务报表整体是否

不存在由于欺诈或错误而导致的重大错误

陈述取得合理保证，并出具包括我们意见

的核数师报告。根据百慕达公司法第

条，

我们仅向阁下（作为整体）报告我们的意

见，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审计准则进行的审

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。

有关我们就审核综合财务报表承担的责任

的更多描述载于香港会计师公会网站：

htps:/w.hkicpa.org.hk/en/Standards-

seting/Standards/Our-views/auditre

该描述构成我们核数师报告的一部分。

中汇安达会计师事务所有限公司

执业会计师

李志海

审计项目董事

执业证书编号：

P07268

香港

二零二五年六月二十七日

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. We report our opinion solely to you,

as a body, in acordance with section 90 of the Bermuda Companies

Act 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.

A further description of our responsibilities for the audit of the

consolidated financial statements is located at the HKICPA’s website at:

htps:/w.hkicpa.org.hk/en/Standards-seting/Standards/Our-views/

auditre

This description forms part of our auditor’s report.

ZHONGHUI ANDA CPA Limited

Certified Public Acountants

Li Chi Hoi

Audit Engagement Director

Practising Certificate Number P07268

Hong Kong

27 June 2025

千港元
116,083
(84,000)
2,326
(31,533)
(40,117)
(25,175)
(1,945)
–
(32)
(11,322)
(21,823)
(39,374)
(1,254)
(138,166)
(1,470)
(139,636)
(4,081)
(143,717)

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

二零二五年二零二四年

(Restated)

（经重列）

NOTESHK$’000HK$’000

附注千港元千港元

Continuing operations

持续经营业务

Revenue

收益

10213,349

Operating costs

经营成本

13(177,594)

Other income

其他收入

127,874

Administrative and other expenses

行政及其他支出

(67,204)

Staf costs

雇员成本

13(52,913)

Finance costs

财务成本

13(30,631)

Unrealised los on fair value change on

investment properties

投资物业公平值变动之

未变现亏损

20(4,903)

Gain on disposal of asociates

出售联营公司之收益

Impairment los on trade and other

receivables

应收账款及其他应收款项

减值亏损

27(5,230)

Impairment los on loans and interest

receivables

应收贷款及利息减值亏损

31(7,492)

Impairment los on godwil

商誉之减值亏损

21(2,403)

Impairment los on property, plant and

equipment

物业、厂房及设备减值亏损

18–

Impairment los on other loan and interest

receivables

其他应收贷款及利息减值

亏损

32–

Los before tax

除税前亏损

(126,908)

Income tax expense

所得税开支

15(3,372)

Los for the year from

continuing operations

持续经营业务之年内亏损

13(130,280)

Discontinued operations

已终止业务

Los for the year from discontinued

operations

已终止业务之年内亏损

42(1,503)

Los for the year

年内亏损

(131,783)

千港元
(2,044)
–
–
2,660
616
(143,101)
(133,971)
(4,081)
(138,052)
(5,665)
–
(5,665)
(143,717)

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

二零二五年二零二四年

(Restated)

（经重列）

NOTESHK$’000HK$’000

附注千港元千港元

Other comprehensive income (expenses)

其他全面收益（支出）

Items that may be reclasified to profit or

los:

可重新分类至损益之项目：

Exchange diferences arising on

translation of foreign operations

换算海外业务时产生之

汇兑差额

(19,745)

Translation reserve released upon disposal

of asociates

出售联营公司后解除

汇兑储备

Translation reserve released upon disposal

of subsidiaries

出售附属公司后解除

Items that wil not be subsequently

reclasified to profit or los:

其后不会重新分类至损益之

项目：

Fair value gain/(los) on financial asets at

fair value through other comprehensive

income

按公平值计入其他全面收益

之金融资产之公平值

收益╱（亏损）

24(3,520)

(21,954)

Total comprehensive expenses

for the year

年内全面支出总额

(153,737)

Los for the year atributable

to owners of the Company

本公司拥有人应占年内亏损

– Continuing operations

－持续经营业务

(129,559)

– Discontinued operations

－已终止业务

(1,503)

(131,062)

(Los) Profit for the year atributable

to non-controling interests:

非控股权益应占年内

（亏损）溢利：

– Continuing operations

－持续经营业务

(723)

– Discontinued operations

－已终止业务

(721)

(131,783)

千港元
(137,140)
(5,961)
(143,101)
(6.60)
(6.40)
(0.20)

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

二零二五年二零二四年

(Restated)

（经重列）

NOTESHK$’000HK$’000

附注千港元千港元

Total comprehensive expenses for the

year atributable to:

以下应占年内全面支出总额：

– owners of the Company

－本公司拥有人

(150,733)

– non-controling interests

－非控股权益

(3,004)

(153,737)

Los per share

每股亏损

From continuing and discontinued

operations

来自持续及已终止业务

– Basic and diluted (HK cents)

－基本及摊薄（港仙）

(6.90)

From continuing operations

来自持续经营业务

– Basic and diluted (HK cents)

－基本及摊薄（港仙）

(6.82)

From discontinued operations

来自已终止业务

– Basic and diluted (HK cents)

－基本及摊薄（港仙）

(0.08)

千港元
209,034
5,720
107,268
226,961
811
7,920
205
557,919
5,927
245,744
8,839
344,921
322,638
278
–
3,673
46,121
978,141

Consolidated Statement of Financial Position

综合财务状况表

As at 31 March 2025

于二零二五年三月三十一日

港仔机器人集团控股有限公司

2024/25

年报

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

18271,102

Right-of-use asets

使用权资产

1910,901

Investment properties

投资物业

20110,142

Godwil

商誉

21249,374

Intangible aset

无形资产

Financial asets at fair value through

other comprehensive income

按公平值计入其他全面

收益之金融资产

245,260

Regulatory deposits

法定按金

647,795

Curent asets

流动资产

Inventory

存货

263,682

Loans and interest receivables

应收贷款及利息

31311,896

Other loan and interest receivables

其他应收贷款及利息

3210,226

Trade and other receivables

贸易及其他应收款项

27387,508

Contract asets

合约资产

28307,394

Amounts due from an asociate

应收一间联营公司之款项

Pledged bank deposit

已抵押银行存款

2916,229

Bank balances and cash

– trust and segregated acounts

银行结余及现金

－信托及独立账户

303,786

Bank balances and cash

– general acounts

银行结余及现金

－一般账户

3034,235

1,075,142

千港元
566,575
15,957
4,569
214,537
64,191
19,308
32,324
917,461
60,680
618,599
1,526
617,073

Consolidated Statement of Financial Position

综合财务状况表

As at 31 March 2025

于二零二五年三月三十一日

Hong Kong Robotics Group Holding 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

Curent liabilities

流动负债

Trade and other payables

应付账款及其他应付款项

33572,696

Contract liabilities

合约负债

2816,029

Lease liabilities

租赁负债

345,095

Trust loans

信托贷款

36216,389

Short term loans

短期贷款

3717,250

Bank loans

银行贷款

3899,539

Tax liabilities

税项负债

31,691

958,689

Net curent asets

流动资产净值

116,453

Total asets les curent liabilities

总资产减流动负债

764,248

Non-curent liabilities

非流动负债

Lease liabilities

租赁负债

346,176

NET ASETS

资产净值

758,072

千港元
209,150
374,799
583,949
33,124
617,073

Consolidated Statement of Financial Position

综合财务状况表

As at 31 March 2025

于二零二五年三月三十一日

港仔机器人集团控股有限公司

2024/25

年报

第

页至第

页之综合财务报表已于二

零二五年六月二十七日经董事局批准及授

权刊发，并由下列代表签署：

二零二五年二零二四年

NOTESHK$’000HK$’000

附注千港元千港元

Capital and Reserves

股本及储备

Share capital

股本

39209,150

Share premium and reserves

股份溢价及储备

509,914

Equity atributable to owners of the

Company

本公司拥有人应占权益

719,064

Non-controling interests

非控股权益

39,008

TOTAL EQUITY

总权益

758,072

The consolidated financial statements on pages 86 to 230 were

aproved and authorised for isue by the board of directors on 27 June

2025 and are signed on its behalf by:

Qin JieLi Haitao

秦杰李海涛

DirectorDirector

董事董事

Consolidated Statement of Changes in Equity

综合权益变动表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

Share capital

premium

Contributed

surplus

Translation

reserve

Statutory

reserve

options

reserve

Investment

revaluation

reserve

Acumulated

losesSub-total

Non-

controling

interestsTotal

股本股份溢价缴入盈余换算储备法定储备购股权储备

投资

重估储备累计亏损小计非控股权益总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

(Note i)(Note i)

（附注

）（附注

）

At 1 April 2023

于二零二三年四月一日

152,5291,051,208408,738(38,567)3,9086,567(32,970)(710,086)841,32749,068890,395

Los for the year

年内亏损

–(131,062)(131,062)(721)(131,783)

Other comprehensive income (expenses) for the

year:

年内其他全面收益（支出）：

Exchange diferences arising on translation of

foreign operations

换算海外业务时产生之汇兑差额

–(17,462)–(17,462)(2,283)(19,745)

Fair value los on financial asets at fair value

through other comprehensive income

按公平值计入其他全面收益之

金融资产之公平值亏损

–(3,520)–(3,520)–(3,520)

Translation reserve released upon disposal of

subsidiaries

出售附属公司后解除

–434–434–434

Translation reserve released upon disposal of

asociates

出售附属公司后解除汇兑储备

–877–877–877

Total comprehensive expenses for the year

年内全面支出总额

–(16,151)–(3,520)(131,062)(150,733)(3,004)(153,737)

Isue of rights share (note 39)

发行供股份（附注

）

56,62133,973–90,594–90,594

Transaction costs atributable to isue of new

ordinary shares

发行新普通股应占交易成本

–(2,378)–(2,378)–(2,378)

Recognition of equity-setled share-based

payments

确认以权益结算以股份为基础的付款

–3,036–3,036–3,036

Forfeiture of equity-setled share-based

payments

没收以权益结算以股份为基础的付款

–(1,587)–1,587–

Change in ownership interests in a subsidiary

without change of control

于一间附属公司之拥有权益变动而

控制权并无变动

–(62,782)(62,782)(7,218)(70,000)

Disposal of a subsidiary

出售一间附属公司

–162162

At 31 March 2024

于二零二四年三月三十一日

209,1501,082,803408,738(54,718)3,9088,016(36,490)(902,343)719,06439,008758,072

209,150	1,082,803	408,738	(54,718)	3,908	8,016	(36,490)	(902,343)	719,064	39,008	758,072
–	–	–	–	–	–	–	(138,052)	(138,052)	(5,665)	(143,717)
–	–	–	(1,748)	–	–	–	–	(1,748)	(296)	(2,044)
–	–	–	–	–	–	2,660	–	2,660	–	2,660
–	–	–	(1,748)	–	–	2,660	(138,052)	(137,140)	(5,961)	(143,101)
–	–	–	–	–	2,025	–	–	2,025	–	2,025
–	–	–	–	–	–	–	–	–	77	77
209,150	1,082,803	408,738	(56,466)	3,908	10,041	(33,830)	(1,040,395)	583,949	33,124	617,073

Consolidated Statement of Changes in Equity

综合权益变动表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

附注

：

本集团之缴入盈余指

(i)

本公司股份于一九六

年在香港联合交易所有限公司（「联交所」）主板

上市前，根据重组所收购附属公司之股份面值

与作为交换而发行之本公司股份面值之差额

及

(i)

于二零二零年九月二日透过注销本公司

缴足股本面值的股本削减所产生的进账。

附注

：

根据中华人民共和国（「中国」）公司法及中国附

属公司之组织章程细则，于中国注册之附属公

司须于分派任何股息前提取每年法定纯利的

10%

列入法定储备。每年法定纯利乃根据对于

中国成立之企业适用之有关法定规则及法规

厘定（已抵销任何先前年度亏损）。倘该法定储

备余额达实体资本的

50%

，则可选择是否作出

任何进一步划拨。法定储备可用于抵销先前年

度之亏损或增加股本。然而，运用法定储备后

之余额最低须维持在资本之

25%

。结余于出售

附属公司当日重新分类至保留盈利。

capital

premium

Contributed

surplus

Translation

reserve

Statutory

reserve

options

reserve

Investment

revaluation

reserve

Acumulated

losesSub-total

Non-

controling

interestsTotal

股本股份溢价缴入盈余换算储备法定储备购股权储备

投资

重估储备累计亏损小计非控股权益总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

(Note i)(Note i)

（附注

）（附注

）

At 1 April 2024

于二零二四年四月一日

Los for the year

年内亏损

Other comprehensive income (expenses)

for the year:

年内其他全面收益（支出）：

Exchange diferences arising on translation of

foreign operations

换算海外业务时产生之汇兑差额

Fair value gain on financial asets at fair value

through other comprehensive income

按公平值计入其他全面收益之

金融资产之公平值收益

Total comprehensive expenses for the year

年内全面支出总额

Recognition of equity-setled share-based

payments

确认以权益结算以股份为基础的付款

Capital injection from non-controling interests

来自非控股东注资

At 31 March 2025

于二零二五年三月三十一日

Note i: The contributed surplus of the Group represents (i) the diference betwen

the nominal value of the shares of the subsidiaries acquired pursuant to the

reorganisation prior to the listing of the Company’s shares on the Main Board

of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) in 1996

and the nominal value of the Company’s shares isued in exchange and (i)

the credit arising from the capital reduction by canceling the par value of the

paid-up capital of the Company on 2 September 2020.

Note i: In acordance with the People’s Republic of China (the “PRC”) Company Law

and the PRC subsidiaries’ Articles of Asociation, a subsidiary registered in

the PRC, prior to any dividend distribution, is required to apropriate 10%

of its anual statutory net profit as determined in acordance with relevant

statutory rules and regulations aplicable to enterprises established in the PRC

(after ofseting any prior years’ loses) to the statutory reserve. When the

balance of such reserve fund reaches 50% of the entity’s capital, any further

apropriation is optional. The statutory reserve can be utilised to ofset prior

years’ loses or to increase capital. However, such balance of the statutory

reserve must be maintained at a minimum of 25% of the capital after such

usages. The balance is reclasified to retained earnings at the date of disposal

of the subsidiary.

千港元
(138,166)
(4,081)
(142,247)
869
–
8,036
5,064
(34)
25,175
1,761
–
–
(714)
–
1,945
(385)
(22)
2,025
–
4,353
11,322
21,823
1,254
39,374

Consolidated Statement of Cash Flows

综合现金流量表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 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 from

除税前亏损来自

– continuing operations

－持续经营业务

(126,908)

– discontinued operations

－已终止业务

(1,503)

(128,411)

Adjustments for:

就下列项目作出调整：

Bad debts writen of

撇销坏账

5,907

Dividend income

股息收入

(1,972)

Depreciation of property, plant and

equipment

物业、厂房及设备折旧

11,663

Depreciation of right-of-use asets

使用权资产折旧

6,393

Gain on lease modification

租赁修订之收益

–

Finance costs

财务成本

30,631

Los on disposal of property, plant and

equipment

出售物业、厂房及设备之

亏损

Net los on disposal of subsidiaries

出售附属公司之亏损净额

Gain on disposal of an asociate

出售一间联营公司之收益

(239)

Reversal of impairment los on finance

lease receivable

应收融资租赁款项减值

亏损拨回

(4,398)

Share of los of asociates

分占联营公司亏损

Unrealised los on fair value

change on investment properties

投资物业公平值变动之

未变现亏损

4,903

Interest income from bank and

other loans receivables

来自银行及其他应收贷款

之利息收入

(1,475)

Government grant

政府补助

(3,512)

Recognition of equity-setled

share-based payments

确认以权益结算以

股份为基础的付款

3,036

Impairment los on finance lease

receivable

应收融资租赁款项减值

亏损

4,337

Impairment los on trade and other

receivables

应收账款及其他应收款项

减值亏损

5,230

Impairment los on loans and interest

receivables

应收贷款及利息减值亏损

7,492

Impairment los on godwil

商誉之减值亏损

2,403

Impairment los on other loan

and interest receivables

其他应收贷款及利息减值

亏损

–

Impairment los on property, plant

and equipment

物业、厂房及设备减值

亏损

–

千港元
(20,401)
35,977
113
54,830
55
19,169
(15,244)
(72)
(2,293)
72,134
(699)
71,435
385
–
16,229
(12,000)
–
–
(92)
72
(9,264)
–

Consolidated Statement of Cash Flows

综合现金流量表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Operating cash outflow before movements

in working capital

营运资金变动前之

经营现金流出

(56,780)

Decrease in trade and other receivables

应收账款及其他应收款项

减少

41,822

Decrease in cash and bank balances –

trust and segregated acount

现金及银行结余减少－

信托及独立账户

Decrease in loans and interest receivables

其他应收贷款及利息减少

22,685

Decrease in other loans and interest

receivables

其他应收贷款及利息减少

14,228

Increase/(decrease) in trade and other

payables

应付账款及其他应付款项

增加╱（减少）

(15,548)

Increase in contract asets

合约资产增加

(3,790)

(Decrease)/increase in contract liabilities

合约负债（减少）╱增加

(Increase)/decrease in inventory

存货（增加）╱减少

2,560

Cash generated from operations

经营业务所得现金

5,868

Income tax paid

已付所得税

(5,928)

NET CASH GENERATED FROM/(USED IN)

OPERATING ACTIVITIES

经营活动所得╱（所用）

所用现金净额

(60)

INVESTING ACTIVITIES

投资活动

Interest received from bank and other

loans receivables

来自银行及其他应收贷款

之已收利息

Dividend received from financial asets at

fair value through other comprehensive

income

来自按公平值计入其他

全面收益之金融资产之

已收股息

1,972

Decrease/(Increase) in pledged bank

deposit

已抵押银行存款

减少╱（增加）

(16,229)

Repayment of consideration payables

偿还应付代价

(15,000)

Net cash outflow from disposal of

subsidiaries

出售联营公司之

现金流出净额

(348)

Net cash inflow from disposal of

asociates

出售联营公司之现金

流入净额

Advance to an asociate

向一间联营公司垫款

(186)

Proceds from disposal of property, plant

and equipment

出售物业、厂房及

设备所得款项

3,782

Purchase of property, plant and

equipment

购置物业、厂房及设备

(7,571)

Purchase of ownership interests in a

subsidiary without change of control

在控制权并无变动的

情况下购买一间附属

公司的拥有权益

(52,000)

千港元
(4,670)
22
–
–
(3,689)
–
(99,394)
(1,892)
32,864
19,447
77
(5,525)
(58,090)
8,675
34,235
3,211
46,121

Consolidated Statement of Cash Flows

综合现金流量表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

NET CASH USED IN INVESTING

ACTIVITIES

投资活动所用现金净额

(84,632)

FINANCING ACTIVITIES

融资活动

Receipts of government grant

政府补助收入

3,512

Net proceds from right isue

供股所得款项净额

88,216

Payment of trust loans interest

支付信托贷款利息

(26,117)

Payment of short-term loans

支付短期贷款

(327)

Payment of long term loan

支付长期贷款

(343)

Payment of bank loans

支付银行贷款

(89,340)

Payment of bank loans interest

支付银行贷款利息

(4,062)

New borowing from short term loans

来自短期贷款之新借款

11,470

New borowing from bank loans

来自银行贷款之新借款

100,235

Capital injection from non-controling

interests

非控股权益注资

–

Repayment of lease liabilities and interest

偿还租赁负债及利息

(6,409)

NET CASH (USED IN)/GENERATED FROM

FINANCING ACTIVITIES

融资活动（所用）╱所得之

现金净额

76,835

NET INCREASE/(DECREASE) IN CASH

AND CASH EQUIVALENTS

现金及现金等值项目之

增加╱（减少）净额

(7,857)

CASH AND CASH EQUIVALENTS AT THE

BEGINING OF THE YEAR

于年初之现金及现金等值

项目

50,134

Efect of changes in foreign exchange rate

汇率变动之影响

(8,042)

CASH AND CASH EQUIVALENTS AT THE

END OF YEAR

represented by bank balances and cash

于年末之现金及现金等值

项目

以银行结余及现金列账

34,235

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

一般资料

港仔机器人集团控股有限公司（前称

国华集团控股有限公司）（「本公司」）

为于百慕达注册成立之获豁免有限公

司，其股份在联交所上市。

本公司注册办事处及主要营业地点之

地址于年报之「公司资料」内披露。

经股东于二零二五年五月六日举行

之股东特别大会上批准，本公司英文

名称已由「

China Best Group Holding

Limited

」改为「

Hong Kong Robotics

Group Holding Limited

」，本公司中文

第二名称「港仔机器人集团控股有限

公司」已获采纳并于百慕达登记，以取

代其旧中文名称「国华集团控股有限

公司」（由本公司采纳仅供识别之用，

并非百慕达登记的名称）。

本公司之主要业务为投资控股。其主

要附属公司（连同本公司统称为「本集

团」）之业务载于附注

。

综合财务报表以港元（「港元」）呈列，

与本公司之功能货币相同。

应用新订及经修订香港财务

报告准则会计准则

(a)

本集团采纳之新订及经修

订准则

于本年度内，本集团于编制综合

财务报表时已首次采纳以下由香

港会计师公会（「香港会计师公

会」）颁布之新订及经修订香港财

务报告准则会计准则（包括所有

香港财务报告准则（「香港财务报

告准则」）、香港会计准则（「香港

会计准则」）及诠释）。

1. GENERAL

Hong Kong Robotics Group Holding Limited (formerly known

as China Best Group Holding Limited) (the “Company”) is

incorporated in Bermuda as an exempted company with limited

liability and its shares are listed on the Stock Exchange.

The adreses of the registered ofice and principal place of

busines of the Company are disclosed in the “Corporate

Information” of the anual report.

Pursuant to the aproval by the shareholders at the special general

meting of the Company held on 6 May 2025, the name of the

Company in English has ben changed from “China Best Group

Holding Limited” to “Hong Kong Robotics Group Holding Limited”

and the secondary name of the Company in Chinese

「港仔机器人

集团控股有限公司」

has ben adopted and registered in Bermuda

to replace its former Chinese name

「国华集团控股有限公司」，

which was adopted by the Company for identification purpose only

but not registered in Bermuda.

The principal activity of the Company is investment holding. The

activities of its principal subsidiaries (together with the Company

refered to as the “Group”) are set out in note 45.

The consolidated financial statements are presented in Hong

Kong dolars (“HK$”), which is also the functional curency of the

Company.

2. APLICATION OF NEW AND REVISED HKFRS

ACOUNTING STANDARDS

(a) New and amended standards adopted by

the Group

In the curent year, the Group has adopted the folowing new

and revised HKFRS Acounting Standards (which include al

Hong Kong Financial Reporting Standards (“HKFRS”), Hong

Kong Acounting Standards (“HKAS”), and Interpretations)

isued by Hong Kong Institute of Certified Public Acountants

(the “HKICPA”) for the first time for the consolidated financial

statements.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

应用新订及经修订香港财务

报告准则会计准则

（续）

(a)

本集团采纳之新订及经修

订准则

（续）

香港财务报告准则

第

号

与售后租回的租赁

负债相关之修订

香港财务报告准则第

号

及香港会计准则第

号

与供应商融资安排

2. APLICATION OF NEW AND REVISED HKFRS

ACOUNTING STANDARDS (CONTINUED)

(a) New and amended standards adopted by

the Group (Continued)

HKFRS 16Amendments in relation to lease liability in a sale and

leaseback

HKFRS 7 and HKAS 7Amendments in relation to suplier finance

arangements

HKAS 1Amendments in relation to clasification of liabilities as

curent or non-curent

HKAS 1Amendments in relation to non-curent liabilities with

covenants

HK-int 5Amendments in relation to amendments to HKAS 1

The Group concluded that the aplication of the amendments

to HKFRS Acounting Standards in the curent year has

had no material impact on the amounts reported and/or

disclosures set out in the consolidated financial statements.

(b) New standards and amendments to

standards isued but not yet efective for

the acounting period begining on 1 April

2024 and not early adopted by the Group

Efective for

acounting

periods begining

on or after

于以下日期

或之后开始之

会计期间生效

HKAS 21Amendments in relation to lack of exchangeability1 January 2025

香港会计准则第

号与缺乏可兑换性相关之修订二零二五年一月一日

HKFRS 7 and HKAS 9Amendments in relation to clasification and measurement of

financial instruments

1 January 2026

香港财务报告准则第

号及

香港会计准则第

号

与金融工具分类及计量相关之修订二零二六年一月一日

HKFRS 7 and HKAS 9Amendments in relation to contracts referencing nature-

dependent electricity

1 January 2026

香港财务报告准则第

号及

香港会计准则第

号

与涉及依赖自然能源生产电力的合约相关之修订二零二六年一月一日

HKFRS 18 Presentation and disclosure in financial statements1 January 2027

香港财务报告准则第

号财务报表的呈列及披露二零二七年一月一日

HKFRS 19Subsidiaries without public acountability: disclosures1 January 2027

香港财务报告准则第

号非公众受托责任之附属公司：披露二零二七年一月一日

HKFRS 10 and HKAS 28 Amendments in relation to sale or contribution of

asets betwen an investor and its asociate or joint

venture

To be determined

香港财务报告准则第

号及

香港会计准则第

号

与投资者与其联营公司或合营企业间之

出售或注入资产相关之修订

待厘定

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

应用新订及经修订香港财务

报告准则会计准则

（续）

(b)

本集团尚未提前采纳于二

零二四年四月一日开始之

会计期间已颁布但尚未生

效之新订及经修订准则

（续）

本集团正在评估该等新订及经修

订准则的影响，但尚无法说明该

等新订及经修订准则是否会对其

经营业绩及财务状况产生重大影

响。

2. APLICATION OF NEW AND REVISED HKFRS

ACOUNTING STANDARDS (CONTINUED)

(b) New standards and amendments to

standards isued but not yet efective for

the acounting period begining on 1 April

2024 and not early adopted by the Group

(Continued)

Anual lmprovements to HKFRS Acounting

Standards – Volume 11

Efective for

acounting

periods begining

on or after

香港财务报告准则会计准则之年度改进－第

卷

于以下日期或

之后开始

之会计期间生效

HKFRS 1Hedge acounting by a first-time adopter1 January 2026

香港财务报告准则第

号首次采纳者的对冲会计处理二零二六年一月一日

HKFRS 7Gain or los on derecognition1 January 2026

香港财务报告准则第

号终止确认的损益二零二六年一月一日

Guidance on implementing

HKFRS 7

Disclosure of defered diference betwen fair value

and transaction price

1 January 2026

实施香港财务报告准则

第

号的指引

公平值与交易价格之间的递延差额之披露二零二六年一月一日

Guidance on implementing

HKFRS 7

Introduction and credit risk disclosures1 January 2026

实施香港财务报告准则

第

号的指引

简介及信贷风险披露二零二六年一月一日

HKFRS 9Derecognition of lease liabilities1 January 2026

香港财务报告准则第

号终止确认租赁负债二零二六年一月一日

HKFRS 9Transaction price1 January 2026

香港财务报告准则第

号交易价格二零二六年一月一日

HKFRS 10Determination of a ‘de facto agent’1 January 2026

香港财务报告准则第

号「实质代理人」的厘定二零二六年一月一日

HKAS 7Cost method1 January 2026

香港会计准则第

号成本法二零二六年一月一日

The Group is in the proces of making an asesment on

the impact of these new standards and amendments to

standards but is not yet in a position to state whether these

new standards and amendments to standards would have

a material impact on its result of operations and financial

position.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

持续经营

截至二零二五年三月三十一日止

年度，本集团于其持续经营业务项

下产生本公司拥有人应占亏损约

133,971,000

港元。此外，本集团尚未

偿还于二零二五年三月三十一日或之

前到期的信托贷款约

214,537,000

港

元及其应计利息约

50,957,000

港元，

而本集团仍在与放债人协商延长贷款

期。因此，于正常业务情况下，本集团

可能难以在短时间内变现资产及清偿

债务。本公司董事（「董事」）已对本集

团未来的流动资金及现金流量进行了

评估，并计及以下有关事项，因此本综

合财务报表乃按持续经营基准编制：

(i)

本集团正与放债人协商根据双方

商定的付款时间表偿还信托贷

款。

(i)

董事认为，即使将来本集团无法

与放债人就付款时间表达成共

识，亦不会对本集团大部分业务

的持续经营产生重大影响。预期

就信托贷款抵押予放债人的抵押

物价值足以偿付大部分信托贷

款，而信托贷款的剩余部分可通

过本集团未来经营所产生的现金

流入予以清偿。

(i)

本公司已接获其中一位主要股东

的支持函，内容有关自信函日期

起

个月内为支持本集团业务发

展而提供不少于

50,000,000

港元

的预期资金支持。

因此，董事认为，以持续经营基准编制

综合财务报表属适当。倘本集团无法

继续持续经营，则须对综合财务报表

作出调整，以调整本集团资产的价值

至其可收回金额，为可能产生的任何

其他负债计提拨备，并将非流动资产

及负债分别重新分类为流动资产及负

债。该等情况表明存在可能会对本集

团持续经营的能力产生重大疑虑的重

大不确定性。

3. GOING CONCERN

The Group incured a los atributable to owners of the Company

under its continuing operations of aproximately HK$133,971,000

for the year ended 31 March 2025. Further, the Group had not

repaid trust loans of aproximately HK$214,537,000 and acrued

interests of aproximately HK$50,957,000 thereon upon maturity

on or before 31 March 2025 while it is stil negotiating with the

lender for extension of loan period. Therefore, it might be dificult

for the Group to realise its asets and discharge its liabilities in a

short time under the normal course of busines. These consolidated

financial statements have ben prepared on a going concern basis

as the directors of the Company (the “Directors“) have performed

an asesment of the Group’s future liquidity and cash flows,

taking into acount the folowing relevant maters:

(i) The Group is negotiating with the lender to repay the trust

loans based on a mutualy agred repayment schedule.

(i) The Directors considered that even in any event that the

Group could not reach a mutualy agred repayment schedule

with the lender in future, it would not significantly afect the

continuity of most of the Group’s busineses. It is expected

that value of securities pledged to the lender for the trust

loans is suficient to cover substantial portion of the trust

loans, and the remaining portion of the trust loans could be

setled by cash inflow generated from the Group’s future

operation.

(i) The Company has received a suporting leter from one of its

substantial shareholders in relation to prospective financing of

no les than HK$50,000,000 to suport the Group’s busines

development in 12 months from the leter date.

Acordingly, the Directors are of the opinion that it is apropriate

to prepare the consolidated financial statements on a going

concern basis. Should the Group be unable to continue as a going

concern, adjustments would have to be made to the consolidated

financial statements to adjust the value of the Group’s asets 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. These conditions

indicate a material uncertainty which may cast significant doubt on

the Group’s ability to continue as a going concern.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

综合财务报表乃根据香港会计师公会

颁布之香港财务报告准则会计准则编

制。此外，综合财务报表载有联交所证

券上市规则（「上市规则」）及香港公司

条例规定之适用披露事项。

于各报告期末，除若干金融工具及投

资物业以公平值计量外，综合财务报

表以历史成本法编制。

历史成本一般按为交换货品及服务而

给予之代价之公平值计算。

公平值指以现时市场的情况下，于计

量日期市场参与者在主要（或最有利）

市场之有秩序交易中出售资产可收取

或转让负债须支付之价格（即退出价

格），而不论该价格是否直接可观察

或可使用其他估值方法估计。公平值

计量之详情于下文所载会计政策中阐

释。

编制符合香港财务报告准则会计准则

的综合财务报表须使用若干关键假设

及估计，亦须董事在应用会计政策过

程中作出判断。该等范畴涉及关键判

断，并为其假设及估计对该等综合财

务报表有重大影响的范畴，披露于综

合财务报表附注

。

重大会计政策载列如下。

4. MATERIAL ACOUNTING POLICIES

The consolidated financial statements have ben prepared in

acordance with HKFRS Acounting Standards isued by the

HKICPA. In adition, the consolidated financial statements include

aplicable disclosures required by the Rules Governing the Listing

of Securities (the “Listing Rules”) on the Stock Exchange and by

the Hong Kong Companies Ordinance.

The consolidated financial statements have ben prepared on the

historical cost basis, except for certain financial instruments and

investment properties that are measured at fair values at the end of

each reporting period.

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 in the principal (or most advantageous) market at the

measurement date under curent market conditions (i.e. an exit

price) regardles of whether that price is directly observable or

estimated using another valuation technique. Details of fair value

measurement are explained in the acounting policies set out

below.

The preparation of the consolidated financial statements in

conformity with HKFRS Acounting Standards requires the use

of certain key asumptions and estimates. It also requires the

Directors to exercise its judgements in the proces of aplying the

acounting policies. The areas involving critical judgements and

areas where asumptions and estimates are significant to these

consolidated financial statements, are disclosed in note 5 to the

consolidated financial statements.

The material acounting policies are set out below.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

综合账目基准

综合财务报表包括本公司及本公司控

制之实体（即其附属公司）之财务报

表。倘附属公司编制其财务报表时使

用的会计政策就类似交易及于类似

情况下之事件有别于其在综合财务报

表所采用者，则在编制综合财务报表

时，会对该附属公司之财务报表作出

适当调整，以确保符合本集团之会计

政策。

本集团在以下情况下取得控制权：

(i)

拥有对接受投资实体之权力；

(i)

因参

与接受投资实体而获得可变回报之风

险或权利；及

(i)

有能力运用其对接受

投资实体的权力影响本集团之回报金

额。

倘有事实及情况显示上述三项控制权

要素有一项或以上出现变动，本公司

会重新评估其是否对接受投资实体拥

有控制权。

附属公司于本公司取得对附属公司控

制权时开始综合入账，并于本集团失

去对附属公司控制权时终止综合入

账。附属公司之收益及开支，会由本集

团取得控制权之日期直至本集团对附

属公司控制权终止之日期计入综合损

益及其他全面收益表内。

附属公司之损益及其他全面收益各组

成部分归入本公司拥有人及非控股权

益内。即使会导致非控股权益录得亏

绌结余，附属公司之全面收益总额仍

归入本公司拥有人及非控股权益内。

有关本集团成员公司间交易的一切集

团内资产及负债、权益、收支及现金流

量于综合账目时悉数对销。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Basis of consolidation

The consolidated financial statements incorporate the financial

statements of the Company and entities controled by the

Company (i.e. its subsidiaries). If a subsidiary prepares its financial

statements using acounting policies other than those adopted

in the consolidated financial statements for like transaction and

events in similar circumstances, apropriate adjustments are

made to that subsidiary’s financial statement in preparing the

consolidated financial statements to ensure conformity with the

Group’s acounting policies.

Control is achieved when the Group has: (i) the power over

the investe; (i) exposure, or rights, to variable returns from its

involvement with the investe; and (i) the ability to use its power

over the investe to afect the amount of the Group’s return.

The Company reaseses whether it controls an investe if facts

and circumstances indicate that there are changes to one or more

of the thre elements of control listed above.

Consolidation of a subsidiary begins when the Company obtains

control over the subsidiary and ceases when the Group loses

control of the subsidiary. Income and expenses of a subsidiary 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 component of other comprehensive income

of subsidiaries are atributed to the owners of the Company and

to the non-controling interests. Total comprehensive income of

subsidiaries is atributed to the owners of the Company and to the

non-controling interests even if this results in the non-controling

interests having a deficit balance.

Al intra-group asets and liabilities, equity, income, expenses and

cash flows relating to transactions betwen members of the Group

are eliminated in ful on consolidation.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

综合账目基准

（续）

非控股权益于综合财务状况表之权益

中与本公司权益股东应占权益分开呈

列。本集团业绩之非控股权益乃于综

合损益及其他全面收益表列作本公司

非控股权益与权益股东之间本年度溢

利或亏损总额及全面收益总额之分配

结果。

本集团于现有附属公司之拥有

权益之变动

本集团于现有附属公司的拥有权益

之变动而并无导致本集团失去附属公

司之控制权，乃按权益交易入账。本集

团之权益及非控股权益之账面值，乃

予以调整以反映彼等于附属公司相关

权益之变动。非控股权益数额之调整

额与已付或已收代价公平值之间的任

何差额，乃于权益直接确认，并归属于

本公司拥有人。

当本集团失去一间附属公司之控制权

时，其

(i)

按于失去该附属公司之控制

权当日之账面值取消确认该附属公司

之资产（包括任何商誉）及负债，

(i)

于

失去控制权当日取消确认于前附属公

司任何非控股权益之账面值（包括非

控股权益应占之任何其他全面收益部

分），及

(i)

确认已收代价公平值及任

何保留权益公平值之总额，而任何就

此产生之差额于损益内确认为本集团

应占之盈亏。当附属公司之资产及负

债按经重估金额或公平值列账，而相

关累计盈亏已于其他全面收益内确认

并于权益内累计，则先前于其他全面

收益确认及于权益内累计之金额乃按

犹如本集团已直接出售相关资产及负

债般入账（即按适用香港财务报告准

则所指定，重新分类至损益或直接转

拨至保留盈利）。于失去控制权当日于

前附属公司保留之任何投资之公平值

乃根据香港财务报告准则第

号金融

工具于其后入账时被列作初步确认之

公平值，或（如适用）于初步确认时于

一间联营公司或合营公司之投资之成

本。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Basis of consolidation (Continued)

Non-controling interests are presented in the consolidated

statement of financial position within equity, separately from

equity atributable to the equity shareholders of the Company.

Non-controling interests in the result of the Group are presented

on the face of the consolidated statement of profit or los and

other comprehensive income as an alocation of the total profit or

los and total comprehensive income for the year betwen non-

controling interests and the equity shareholders of the Company.

Changes in the Group’s ownership interests in

existing subsidiaries

Changes in the Group’s ownership interests in existing subsidiaries

that do not result in the Group losing control over the subsidiaries

are acounted for as equity transactions. The carying amounts of

the Group’s interests and the non-controling interests are adjusted

to reflect the changes in their relative interests in the subsidiaries.

Any diference betwen the amount by which the non-controling

interests are adjusted and the fair value of the consideration paid

or received is recognised directly in equity and atributed to owners

of the Company.

When the Group loses control of a subsidiary, it (i) derecognises

the asets (including any godwil) and liabilities of the subsidiary

at their carying amounts at the date when control is lost, (i)

derecognises the carying amount of any non-controling interests

in the former subsidiary at the date when control is lost (including

any components of other comprehensive income atributable to

them), and (i) recognises the agregate of the fair value of the

consideration received and the fair value of any retained interest,

with any resulting diference being recognised as a gain or los in

profit or los atributable to the Group. When asets and liabilities

of the subsidiary are caried at revalued amounts or fair values

and the related cumulative gain or los has ben recognised in

other comprehensive income and acumulated in equity, the

amounts previously recognised in other comprehensive income

and acumulated in equity are acounted for as if the Group had

directly disposed of the related asets and liabilities (i.e. reclasified

to profit or los or transfered directly to retained earnings as

specified by aplicable HKFRSs). The fair value of any investment

retained in the former subsidiary at the date when control is lost

is regarded as the fair value on initial recognition for subsequent

acounting under HKFRS 9 Financial Instruments or, when

aplicable, the cost on initial recognition of an investment in an

asociate or a joint venture.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

业务合并

业务合并采用收购法入账。于业务合

并转拨之代价按公平值计量，即按本

集团对被收购方原拥有人所转让之资

产、所承担之负债与本集团交换被收

购方控制权所发行之股权于收购日期

之公平值总和计算。业务合并产生之

收购相关成本于产生时于损益确认。

于收购日期，所收购的可识别资产及

所承担的负债乃按公平值确认，惟以

下情况除外：

业务合并所收购资产及所承担负

债产生之递延税项资产或负债按

香港会计准则第

号所得税确认

及计量；

有关被收购方之雇员福利安排的

资产或负债按香港会计准则第

号雇员福利确认及计量；

与被收购方以股份为基础的付款

交易有关的负债或权益工具或以

本集团以股份为基础的付款交易

取代被收购方以股份为基础的付

款交易，乃于收购日期按香港财

务报告准则第

号以股份为基础

的付款计量（见以下会计政策）；

及

根据香港财务报告准则第

号持

作出售之非流动资产及终止业务

分类为持作出售的资产（或出售

组别）根据该准则计量。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Busines combinations

Busines combinations are acounted for by aplying the

acquisition method. The consideration transfered in a busines

combination is measured at fair value, which is calculated as the

sum of the acquisition-date fair values of the asets transfered by

the Group, liabilities incured by the Group to the former owners

of the acquire and the equity interests isued by the Group in

exchange for control of the acquire. Acquisition-related costs

incured to efect a busines combination are recognised in profit

or los as incured.

At the acquisition date, the identifiable asets acquired and the

liabilities asumed are recognised at their fair value, except that:

defered tax asets or liabilities arising from the asets

acquired and liabilities asumed in the busines combination

are recognised and measured in acordance with HKAS 12

Income Taxes;

asets or liabilities related to the acquire’s employe benefit

arangements are recognised and measured in acordance

with HKAS 19 Employe Benefits;

liabilities or equity instruments related to share-based

payment transactions of the acquire or the replacement of

the acquire’s share-based payment transactions with the

share-based payment transactions of the Group are measured

in acordance with HKFRS 2 Share-based Payment at the

acquisition date (se the acounting policy below); and

asets (or disposal groups) that are clasified as held for sale

in acordance with HKFRS 5 Non-curent Asets Held for Sale

and Discontinued Operations are measured in acordance

with that standard.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

业务合并

（续）

商誉是以所转让的代价、任何非控股

权益于被收购方中所占金额及本集团

先前持有的被收购方的股权的公平值

（如有）的总和，超出所收购的可识别

资产及所承担的负债于收购日期的净

额的差额计值。倘经过重新评估后，所

收购的可识别资产与所承担负债于收

购日期的净额高于转让的代价、任何

非控股权益于被收购方中所占金额及

收购方先前持有的被收购方的股权的

公平值（如有）的总和，则差额即时于

损益内确认为议价收购收益。

除非另有准则规定，否则非控制权益

按收购日之公平值计量，惟属于现时

所有权益并赋予持有人在清盘时按

比例分占实体净资产之非控制性权

益，按逐项交易基准以公平值或以现

时所有权工具按比例分占被收购方可

识别净资产之已确认金额计量。

倘本集团于业务合并中转让之代价包

括或然代价安排产生之资产或负债，

或然代价按其收购日期公平值计量，

并计入为于业务合并中所转让代价之

一部分。属于计量期间调整之或然代

价公平值变动会进行追溯调整，而就

商誉作出相应调整。计量期间调整乃于

「计量期间」（其不可超过自收购日期

起计一年）内所获得之有关于收购日

期存在之事实及情况之额外资料所产

生之调整。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Busines combinations (Continued)

Godwil is measured as the exces of the agregate of the

consideration transfered, the amount of any non-controling

interests in the acquire, and the fair value of the Group’s

previously held equity interest in the acquire (if any) over the net

of the acquisition-date amounts of the identifiable asets acquired

and the liabilities asumed. If, after re-asesment, the net of the

acquisition-date amounts of the identifiable asets acquired and

liabilities asumed exceds the agregate of the consideration

transfered, the amount of any non-controling interests in the

acquire and the fair value of the acquirer’s previously held interest

in the acquire (if any), the exces is recognised imediately in

profit or los as a gain on bargain purchase.

Non-controling interests, unles as required by another standards,

are measured at acquisition-date fair value except for non-

controling interests that are present ownership interests and

entitle their holders to a proportionate share of the entity’s net

asets in the event of liquidation are measured either at fair value

or at the present ownership instruments’ proportionate share in

the recognised amounts of the acquire’s identifiable net asets on

a transaction-by-transaction basis.

When the consideration transfered by the Group in a

busines combination includes asets or liabilities resulting

from a contingent consideration arangement, the contingent

consideration is measured at its acquisition-date fair value and

included as part of the consideration transfered in a busines

combination. Changes in the fair value of the contingent

consideration that qualify as measurement period adjustments

are adjusted retrospectively, with the coresponding adjustments

made against godwil. Measurement period adjustments are

adjustments that arise from aditional information obtained during

the “measurement period” (which canot exced one year from

the acquisition date) about facts and circumstances that existed at

the acquisition date.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

业务合并

（续）

不属于计量期间调整之或然代价公平

值变动的后续入账则取决于或然代价

如何分类。分类为权益的或然代价不

在后续报告日期重新计量，其后续结

算于权益内入账。其他属香港财务报

告准则第

号范围内的或然代价于各

报告日期按公平值计量，公平值变动

根据香港财务报告准则第

号于损益

中确认。其他不属于香港财务报告准

则第

号范围内的或然代价于各报告

日期按公平值计量，公平值变动于损

益中确认。

倘业务合并分阶段完成，本集团先

前于被收购方持有的股权按收购日期

（即本集团获得控制权当日）的公平

值进行重新计量，而所产生的收益或

亏损（如有）于损益中确认。先前在其

他全面收益中确认的于收购日期前于

被收购方的权益所产生款额重新分类

至损益（倘有关处理方法适用于出售

权益）。

倘业务合并的初步会计处理于合并发

生的报告期末尚未完成，则本集团会

呈报未完成会计处理的项目的临时数

额。于计量期间（见上文），于收购日期

确认之临时数额会进行追溯调整或就

截至该日确认额外资产或负债，以反

映所取得有关于收购日期已存在而若

本来知悉会影响于该日所确认数额的

事实与情况之新资料。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Busines combinations (Continued)

The subsequent acounting for changes in the fair value of the

contingent consideration that do not qualify as measurement

period adjustments depends on how the contingent consideration

is clasified. Contingent consideration that is clasified as equity is

not remeasured at subsequent reporting dates and its subsequent

setlement is acounted for within equity. Other contingent

consideration that is within the scope of HKFRS 9 is measured at

fair value at each reporting date, and changes in fair value are

recognised in profit or los in acordance with HKFRS 9. Other

contingent consideration that is not within the scope of HKFRS 9 is

measured at fair value at each reporting date and changes in fair

value are recognised in profit or los.

When a busines combination is achieved in stages, the Group’s

previously held equity interest in the acquire is remeasured to fair

value at the acquisition date (i.e. the date when the Group obtains

control), and the resulting gain or los, if any, is recognised in profit

or los. Amounts arising from interests in the acquire prior to

the acquisition date that have previously ben recognised in other

comprehensive income are reclasified to profit or los where such

treatment would be apropriate if that interest were disposed of.

If the initial acounting for a busines combination is incomplete by

the end of the reporting period in which the combination ocurs,

the Group reports provisional amounts for the items for which the

acounting is incomplete. During the measurement period (se

above), the provisional amounts recognised at the acquisition date

are adjusted retrospectively or aditional asets or liabilities are

recognised as of that date, to reflect new information obtained

about facts and circumstances that existed at the acquisition date

that, if known, would have afected the amounts recognised at

that date.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

联营公司

联营公司为本集团对其有重大影响力

的实体。重大影响力指参与某实体财

务及经营政策决策的权力，而非对该

等政策的控制权或共同控制权。于评

估本集团是否有重大影响力时，会考

虑现时可行使或可转换的潜在投票权

（包括其他实体所持有的潜在投票

权）的存在及影响。于评估潜在投票权

会否产生重大影响力时，不会考虑持

有人行使或转换该权利的意向及财务

能力。

于一间联营公司的投资按权益法于

综合财务报表入账，并初步按成本确

认。所收购联营公司的可识别资产及

负债按其于收购日期的公平值计量。

倘收购成本超过本集团分占联营公司

可识别资产及负债的公平值净额，则

差额入账列作商誉。商誉计入该投资

账面值，并于有客观证据显示该投资

发生减值时，于各报告期末连同该投

资进行减值测试。倘任何本集团分占

可识别资产及负债的公平值净额超过

收购成本，则有关差额于综合损益确

认。

本集团分占一间联营公司收购后溢利

或亏损于综合损益确认，而其分占收

购后储备变动则于综合储备确认。收

购后的累计变动于该投资的账面值作

出调整。倘本集团分占一间联营公司

亏损等于或超过其于该联营公司的权

益（包括任何其他无抵押应收款项），

本集团不会进一步确认亏损，除非其

已产生责任或代联营公司作出付款。

倘联营公司其后录得溢利，则本集团

仅于其分占溢利等于其分占未确认亏

损后，恢复确认其分占的该等溢利。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Asociates

Asociates are entities over which the Group has significant

influence. Significant influence is the power to participate in the

financial and operating policy decisions of an entity but is not

control or joint control over those policies. The existence and

efect of potential voting rights that are curently exercisable or

convertible, including potential voting rights held by other entities,

are considered when asesing whether the Group has significant

influence. In asesing whether a potential voting right contributes

to significant influence, the holder’s intention and financial ability

to exercise or convert that right is not considered.

Investment in an asociate is acounted for in the consolidated

financial statements by the equity method and is initialy

recognised at cost. Identifiable asets and liabilities of the asociate

in an acquisition are measured at their fair values at the acquisition

date. The exces of the cost of acquisition over the Group’s share

of the net fair value of the asociate’s identifiable asets and

liabilities is recorded as godwil. The godwil is included in the

carying amount of the investment and is tested for impairment

together with the investment at the end of each reporting period

when there is objective evidence that the investment is impaired.

Any exces of the Group’s share of the net fair value of the

identifiable asets and liabilities over the cost of acquisition is

recognised in consolidated profit or los.

The Group’s share of an asociate’s post-acquisition profits or

loses is recognised in consolidated profit or los, and its share of

the post-acquisition movements in reserves is recognised in the

consolidated reserves. The cumulative post-acquisition movements

are adjusted against the carying amount of the investment. When

the Group’s share of loses in an asociate equals or exceds its

interest in the asociate, including any other unsecured receivables,

the Group does not recognise further loses, unles it has incured

obligations or made payments on behalf of the asociate. If

the asociate subsequently reports profits, the Group resumes

recognising its share of those profits only after its share of the

profits equals the share of loses not recognised.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

联营公司

（续）

导致失去重大影响力之出售一间联营

公司之盈亏为

(i)

出售代价公平值加上

于该联营公司保留的任何投资的公平

值及

(i)

本集团分占该联营公司的资产

净值加上任何有关该联营公司的余下

商誉以及任何有关累计外币汇兑储备

两者之间的差额。倘一项于一间联营

公司的投资变为于一间合营公司的投

资，本集团继续应用权益法并不再重

新计量保留权益。

本集团与其联营公司之间的交易的未

变现溢利，以本集团于联营公司的权

益为限予以对销。除非该交易提供证

据证明所转让资产出现减值，否则未

变现亏损亦予以对销。联营公司的会

计政策已于必要时作出变动，以确保

与本集团所采纳政策贯彻一致。

商誉

业务合并所产生之商誉按成本值减累

计减值亏损（如有）列账。

就减值测试而言，商誉会分配至预期

会因合并之协同效益而受惠之各个本

集团现金产生单位（或现金产生单位

组别）。

获分配商誉之现金产生单位每年会

进行减值测试，当该单位出现可能减

值之迹象时，则会更加频繁地进行减

值测试。就于报告期间因收购产生之

商誉而言，已获分配商誉之现金产生

单位乃于报告期间结束前进行减值测

试。倘现金产生单位之可收回金额低

于其账面值，则先将有关减值亏损分

配以减低该单位获分配之任何商誉之

账面值，再根据该单位每项资产之账

面值按比例分配至该单位之其他资

产。商誉之任何减值亏损直接于损益

中确认。就商誉确认之减值亏损不会

于往后期间拨回。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Asociates (Continued)

The gain or los on the disposal of an asociate that results in a

los of significant influence represents the diference betwen (i)

the fair value of the consideration of the sale plus the fair value of

any investment retained in that asociate and (i) the Group’s share

of the net asets of that asociate plus any remaining godwil

relating to that asociate and any related acumulated foreign

curency translation reserve. If an investment in an asociate

becomes an investment in a joint venture, the Group continues

to aply the equity method and does not remeasure the retained

interest.

Unrealised profits on transactions betwen the Group and its

asociates are eliminated to the extent of the Group’s interests

in the asociates. Unrealised loses are also eliminated unles

the transaction provides evidence of an impairment of the aset

transfered. Acounting policies of asociates have ben changed

where necesary to ensure consistency with the policies adopted by

the Group.

Godwil

Godwil arising from a busines combination is caried at cost les

acumulated impairment loses, if any.

For the purposes of impairment testing, godwil is alocated to

each of the Group’s cash-generating units (or groups of cash-

generating units) that is expected to benefit from the synergies of

the combination.

A cash-generating unit to which godwil has ben alocated is

tested for impairment anualy or more frequently when there

is indication that the unit may be impaired. For godwil arising

on an acquisition in a reporting period, the cash-generating unit

to which godwil has ben alocated is tested for impairment

before the end of that reporting period. If the recoverable amount

of the cash-generating unit is les than its carying amount, the

impairment los is alocated first to reduce the carying amount of

any godwil alocated to the unit and then to the other asets of

the unit on a pro rata basis based on the carying amount of each

aset in the unit. Any impairment los for godwil is recognised

directly in profit or los. An impairment los recognised for

godwil is not reversed in subsequent periods.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

商誉

（续）

于出售相关现金产生单位时，商誉应

占金额计入厘定出售损益金额内。

来自客户合约之收益

收益乃根据与客户订立之合约所指明

之代价参考惯常业务惯例计量，并不

包括代表第三方收取之金额。就客户

付款与承诺产品或服务转移期间超过

一年之合约而言，代价须就重大融资

组成部分之影响作出调整。

本集团于透过将产品或服务之控制权

转移予客户而达成履约义务时确认

收益。视乎合约条款及适用于该合约

之法律而定，履约义务可随时间推移

或于某一时间点达成。倘符合以下情

况，则履约义务属随时间推移达成：

－

客户同时接收及消耗本集团履约

所提供之利益；

－

本集团履约产生或增强一项于产

生或增强时由客户控制之资产；

或

－

本集团履约并无产生对本集团而

言具其他用途之资产，且本集团

对迄今完成之履约付款具有可强

制执行权利。

倘履约义务随时间推移达成，则收益

参考完全达成该履约义务之进度确

认。否则，收益于客户取得对产品或服

务之控制权时之某一时间点确认。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Godwil (Continued)

On disposal of the relevant cash-generating unit, the atributable

amount of godwil is included in the determination of the amount

of profit or los on disposal.

Revenue from contracts with customers

Revenue is measured based on the consideration specified in a

contract with a customer with reference to the customary busines

practices and excludes amounts colected on behalf of third

parties. For a contract where the period betwen the payment by

the customer and the transfer of the promised product or service

exceds one year, the consideration is adjusted for the efect of a

significant financing component.

The Group recognises revenue when it satisfies a performance

obligation by transfering control over a product or service to a

customer. Depending on the terms of a contract and the laws that

aply to that contract, a performance obligation can be satisfied

over time or at a point in time. A performance obligation is

satisfied over time if:

– the customer simultaneously receives and consumes the

benefits provided by the Group’s performance;

– the Group’s performance creates or enhances an aset that

the customer controls as the aset is created or enhanced; or

– the Group’s performance does not create an aset with

an alternative use to the Group and the Group has an

enforceable right to payment for performance completed to

date.

If a performance obligation is satisfied over time, revenue is

recognised by reference to the progres towards complete

satisfaction of that performance obligation. Otherwise, revenue is

recognised at a point in time when the customer obtains control of

the product or service.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

其他收益

利息收入采用实际利率法确认。

股息收入于收取付款的股东权利确立

时确认。

借贷成本

因收购、兴建或生产合资格资产（即需

要一段颇长时间准备才能投入作拟订

用途或出售之资产）直接产生之借贷

成本拨充资本为该等资产成本之一部

分，直至该等资产大致上可投入作拟

订用途或出售时为止。特定借贷用于

合资格资产支出之前用作暂时投资所

赚取之投资收入于合资格拨充资本之

借贷成本中扣除。

就于一般情况下借入及用作获取合资

格资产之资金而言，合资格拨充资本

之借贷成本金额乃按对该资产之支出

应用资本化比率厘定。资本化比率为

适用于本集团于该期间内尚未偿还借

贷（不包括就获取合资格资产而借入

之特定借贷）之借贷成本加权平均值。

所有其他借贷成本于产生期间在损益

确认。

关连方

关连方乃与本集团有关连之人士或实

体。

(A)

倘属以下人士，则该人士或该人

士的家庭近亲成员与本集团有关

连：

控制或共同控制本集团；

对本集团有重大影响力；或

为本公司或本公司母公司的

主要管理人员。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Other revenue

Interest income is recognised using the efective interest method.

Dividend income is recognised when the shareholders’ rights to

receive payment are established.

Borowing costs

Borowing costs directly atributable to the acquisition,

construction or production of qualifying asets, which are asets

that necesarily take a substantial period of time to get ready for

their intended use or sale, are capitalised as part of the cost of

those asets, until such time as the asets are substantialy ready

for their intended use or sale. Investment income earned on

the temporary investment of specific borowings pending their

expenditure on qualifying asets is deducted from the borowing

costs eligible for capitalisation.

To the extent that funds are borowed generaly and used for

the purpose of obtaining a qualifying aset, the amount of

borowing costs eligible for capitalisation is determined by aplying

a capitalisation rate to the expenditures on that aset. The

capitalisation rate is the weighted average of the borowing costs

aplicable to the borowings of the Group that are outstanding

during the period, other than borowings made specificaly for the

purpose of obtaining a qualifying aset.

Al other borowing costs are recognised in profit or los in the

period in which they are incured.

Related Parties

A related party is a person or entity that is related to the Group.

(A) A person or a close member of that person’s family is related

to the Group if that person:

;

i. has significant influence over the Group; or

i. is a member of the key management personel of the

Company or of a parent of the Company.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

关连方

（续）

(B)

倘符合下列任何条件，则该实体

与本集团有关连：

该实体与本公司属同一集团

之成员公司（即各母公司、附

属公司及同系附属公司彼此

间有关连）。

一间实体为另一实体的联营

公司或合营公司（或另一实

体为成员公司之集团旗下成

员公司之联营公司或合营公

司）。

两间实体均为同一第三方的

合营公司。

iv.

一间实体为第三方实体的合

营公司，而另一实体为该第

三方实体的联营公司。

该实体为本集团或与本集团

有关连之实体就雇员利益设

立的离职福利计划。倘本集

团本身便是该计划，则提供

资助的雇主亦与本集团有关

连。

vi.

该实体受

(A)

所识别人士控制

或共同控制。

vi.

于

(A)(i)

所识别人士对该实

体有重大影响力或属该实体

（或该实体的母公司）的主

要管理人员。

vi.

该实体或其所隶属集团的任

何成员公司向本公司或本公

司之母公司提供主要管理人

员服务。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Related Parties (Continued)

(B) An entity is related to the Group if any of the folowing

conditions aplies:

i. The entity and the Company are members of the same

group (which means that each parent, subsidiary and

felow subsidiary is related to the others).

i. One entity is an asociate or joint venture of the other

entity (or an asociate or joint venture of a member of a

group of which the other entity is a member).

i. Both entities are joint ventures of the same third party.

iv. One entity is a joint venture of a third entity and the

other entity is an asociate of the third entity.

v. The entity is a post-employment benefit plan for the

benefit of employes of either the Group or an entity

related to the Group. If the Group is itself such a plan,

the sponsoring employers are also related to the Group.

vi. The entity is controled or jointly controled by a person

identified in (A).

vi. A person identified in (A)(i) has significant influence

over the entity or is a member of the key management

personel of the entity (or of a parent of the entity).

vi. The entity, or any member of a group of which it is a

part, provides key management personel services to the

Company or to a parent of the Company.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

受信活动

本集团于认可机构开立独立账户，以

持有其日常受规管业务活动过程中

产生之客户款项。本集团已将银行结

余－信托及独立账户分类于综合财务

状况表之流动资产内，并因须就客户

款项之任何损失或不当挪用负责而确

认相应之应付予有关客户及其他机

构之账款。本集团不得使用客户款项

清偿其本身的责任。代客户持有之现

金受证券及期货条例下之证券及期货

（客户款项）规则限制及规管。

外币

编制各个别集团实体之财务报表时，

以该实体功能货币以外货币（即外币）

进行之交易乃按于交易日期当时之汇

率以各自之功能货币（即实体经营所

在主要经济环境之货币）入账。于报告

期末，以外币列值之货币项目以该日

之汇率重新换算。以外币历史成本计

算之非货币项目不予重新换算。

结算货币项目及重新换算货币项目所

产生之汇兑差额于产生期间在损益确

认，惟因构成本公司于海外业务净投

资一部分之货币项目产生之汇兑差额

则除外，于此情况下，有关汇兑差额乃

于其他全面收益内确认及于权益中累

计，并于出售海外业务时从权益重新

分类至损益。

就呈列综合财务报表而言，本集团海

外业务之资产及负债均按各报告期末

之现行汇率换算为本集团之呈列货币

（即港元）。收支项目乃按年度平均汇

率换算。所产生汇兑差额（如有）于其

他全面收益确认及在权益的换算储备

项下累计（在适当情况下会归属于非

控股权益）。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Fiduciary activities

The Group maintains segregated acounts with authorised

institutions to hold clients’ monies arising from its normal course of

the regulated busines activities. The Group has clasified the bank

balances–trust and segregated acounts within the curent asets

in the consolidated statement of financial position and recognised

the coresponding acount payables to respective clients and

other institutions on the grounds that it is liable for any los or

misapropriation of clients’ monies. The Group is not alowed to

use the clients’ monies to setle its own obligations. The cash held

on behalf of customers is restricted and governed by the Securities

and Futures (Client Money) Rules under the Securities and Futures

Ordinance.

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 recorded in the

respective functional curency (i.e. the curency of the primary

economic environment in which the entity operates) at the rates of

exchanges prevailing at 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 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, except for exchange

diferences arising on a monetary item that forms part of the

Company’s net investment in a foreign operation, in which case,

such exchange diferences are recognised in other comprehensive

income and acumulated in equity and wil be reclasified from

equity to profit or los on disposal of the foreign operation.

For the purposes of presenting the consolidated financial

statements, the asets and liabilities of the Group’s foreign

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 year. Exchange diferences

arising, if any, are recognised in other comprehensive income and

acumulated in equity under the heading of translation reserve

(atributed to non-controling interests as apropriate).

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

外币

（续）

于出售海外业务（即出售本集团于海

外业务之全部权益或涉及失去对一间

包含海外业务之附属公司控制权之出

售、或涉及失去对包含海外业务之合

营安排共同控制权之出售、或涉及失

去对包含海外业务之联营公司重大影

响力之出售）时，就本公司拥有人应占

该业务而于权益内累计之所有汇兑差

额，重新分类至损益。此外，倘属部分

出售而不导致本集团失去附属公司之

控制权，则按比例应占之累计汇兑差

额重新归于非控股权益，且不会于损

益确认。就所有其他部分出售（即本集

团部分出售联营公司或合营安排而不

导致本集团失去重大影响力或共同控

制权）而言，按比例应占之累计汇兑差

额重新分类至损益。

政府补助

政府补助乃当有合理保证本集团将遵

守补助附带的条件及将取得补助时方

予确认。

政府补助在本集团将补助拟补偿之相

关成本确认为开支之期间内，按系统

化基准于损益中确认。

作为已产生开支或亏损补偿，或给予

本集团即时财政支援（并无附带未来

相关成本）而应收之政府补助，于其成

为应收之期间内在损益中确认。

退休福利计划

定额供款退休福利计划、强制性公积

金（「强积金」）计划及国家管理之退休

福利计划之供款于雇员因提供服务而

享有供款时确认为开支。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Foreign curencies (Continued)

On the disposal of a foreign operation (i.e. a disposal of the

Group’s entire interest in a foreign operation, or a disposal

involving los of control over a subsidiary that includes a foreign

operation, a disposal involving los of joint control over a joint

arangement that includes a foreign operation, or a disposal

involving los of significant influence over an asociate that

includes a foreign operation), al of the exchange diferences

acumulated in equity in respect of that operation atributable

to the owners of the Company are reclasified to profit or los.

In adition, in relation to a partial disposal of a subsidiary that

does not result in the Group losing control over the subsidiary,

the proportionate share of acumulated exchange diferences are

reatributed to non-controling interests and are not recognised in

profit or los. For al other partial disposals (i.e. partial disposals of

asociates or joint arangements that do not result in the Group

losing significant influence or joint control), the proportionate

share of the acumulated exchange diferences is reclasified to

profit or los.

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.

Government grants 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.

Retirement benefits scheme

Payments to defined contribution retirement benefit plans, the

Mandatory Provident Fund (“MPF”) Scheme and state-managed

retirement benefit schemes are recognised as an expense

when employes have rendered service entitling them to the

contributions.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

短期雇员福利

有关工资及薪金、年假及病假的雇员

应计福利于提供相关服务期间按预期

为换取有关服务而应支付之雇员福利

未贴现金额确认为负债。

就短期雇员福利确认的负债按预期为

换取有关服务而应支付之雇员福利未

贴现金额计量。

税项

所得税开支指当期应付税项及递延税

项之总和。

当期应付税项根据期内应课税溢利计

算。由于应课税溢利不计算其他年度

应课税收入或可抵扣税开支项目，亦

不计算根本无须课税或不可抵扣税之

项目，故此与综合损益及其他全面收

益表所列除税前（亏损）溢利数额不

同。本集团之当期税项负债乃按报告

期末前已颁布或实际上颁布之税率计

算。

递延税项按综合财务报表所列资产

及负债账面值与计算应课税溢利时

所用相关税基之暂时差额确认。递延

税项负债一般就所有应课税暂时差额

确认。递延税项资产则一般于可能有

可动用可抵扣暂时差额抵销之应课税

溢利时，就所有可抵扣之暂时差额确

认。倘暂时差额乃因商誉或因初次确

认一项不影响应课税溢利或会计溢利

之交易之其他资产及负债（业务合并

除外）而产生，则不会确认有关递延税

项资产及负债。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Short-term employe benefits

A liability is recognised for benefits acruing to employes in

respect of wages and salaries, anual leaves and sick leave in the

period the related service is rendered at the undiscounted amount

of the benefits expected to be paid in exchange for that service.

Liabilities recognised in respect of short-term employe benefits are

measured at the undiscounted amount of the benefits expected to

be paid in exchange for the related service.

Taxation

Income tax expense represents the sum of the tax curently payable

and defered tax.

The tax curently payable is based on taxable profit for the period.

Taxable profit difers from (los) profit before tax as reported in the

consolidated statement of profit or los and other comprehensive

income because it excludes items of income or expense that are

taxable or deductible in other years and it further excludes 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

diference 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 godwil or from

the initial recognition (other than in a busines combination) of

other asets and liabilities in a transaction that afects neither the

taxable profit nor the acounting profit.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

税项

（续）

递延税项负债乃就于附属公司之投资

相关之应课税暂时差额确认，惟本集

团能控制暂时差额之拨回及暂时差额

不大可能于可见将来拨回时则除外。

与该等投资及权益相关之可抵扣暂时

差额所产生之递延税项资产，仅在可

能出现可利用暂时差额抵扣税之足够

应课税溢利，并预期于可见将来拨回

时确认。

递延税项资产之账面值于各报告期末

检讨并减少至其不再可能有足够应课

税溢利可用于允许收回所有或部分该

项资产之程度。

递延税项资产及负债根据于报告期末

前已颁布或实际上颁布之税率（及税

法），按偿还负债或变现资产期间之预

期适用税率计量。

递延税项负债及资产之计量反映本集

团于报告期末预期收回资产的账面值

或清偿负债的账面值所产生之税务后

果。

当期及递延税项于损益确认，惟当与

于其他全面收益或直接于权益确认之

项目有关之情况下，当期及递延税项

则亦分别于其他全面收益或直接于权

益中确认。

厂房及设备

持作生产货品或提供服务之用或作行

政用途之厂房及设备（分类为融资租

赁）于综合财务状况表按成本值减其

后累计折旧及累计减值亏损（如有）列

账。

4. MATERIAL ACOUNTING POLICIES (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.

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.

Plant and equipment

Plant and equipment (clasified as finance leases) held for use in

the production or suply of gods or services, or for administrative

purpose are stated in the consolidated statement of financial

position at cost les subsequent acumulated depreciation and

acumulated impairment loses, if any.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

厂房及设备

（续）

厂房及设备项目乃于估计可使用年期

内以直线法确认折旧以分配其成本减

剩余价值。本集团会于各报告期末检

讨估计可使用年期、剩余价值及折旧

方法，而估计有变之影响则按未来基

准入账。

厂房及设备项目于出售后或当预期持

续使用该资产将不会产生未来经济利

益时终止确认。出售或报废厂房及设

备项目所产生之任何盈亏按销售所得

款项与该资产之账面值之差额厘定，

并于损益内确认。

租赁

本集团作为承租人

租赁于租赁资产可供本集团使用当日

确认为使用权资产及相应租赁负债。

使用权资产按成本减累计折旧及减值

亏损列账。使用权资产于资产可使用

年期与租赁期间之较短者内按撇销成

本之比率以直线基准计算折旧。主要

可使用年期如下：

土地及楼宇二至三年

使用权资产按成本计量，该成本包括

租赁负债之初始计量金额、预付租赁

付款、初始直接成本及复原成本。租

赁负债包括租赁付款以租赁内含利率

（倘该利率可厘定，否则按本集团之

增量借贷利率）贴现之净现值。每项租

赁付款均会在负债与融资成本之间分

配。融资成本于租赁期间内于损益扣

除，以产生租赁负债剩余结余的固定

利率。

与短期租赁及低价值资产租赁相关的

付款于租赁期内按直线法在损益内确

认为开支。短期租赁为初始租赁期限

为

个月或以下的租赁。低价值资产

为价值低于

5,000

美元的资产。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Plant and equipment (Continued)

Depreciation is recognised so as to alocate the cost of items of

plant and equipment 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 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 plant and equipment is determined as

the diference betwen the sale proceds and the carying amount

of the aset and is recognised in profit or los.

Lease

The Group as lese

Leases are recognised as right-of-use asets and coresponding

lease liabilities when the leased asets are available for use by the

Group. Right-of-use asets are stated at cost les acumulated

depreciation and impairment loses. Depreciation of right-of-use

asets is calculated at rates to write of their cost over the shorter

of the aset’s useful life and the lease term on a straight-line basis.

The principal useful lives are as folows:

Land and buildings2-3 years

Right-of-use asets are measured at cost comprising the amount

of the initial measurement of the lease liabilities, lease payments

prepaid, initial direct costs and the restoration costs. Lease

liabilities include the net present value of the lease payments

discounted using the interest rate implicit in the lease if that

rate can be determined, or otherwise the Group’s incremental

borowing rate. Each lease payment is alocated betwen the

liability and finance cost. The finance cost is charged to profit or

los over the lease term so as to produce a constant periodic rate

of interest on the remaining balance of the lease liability.

Payments asociated with short-term leases and leases of low-value

asets are recognised as expenses in profit or los on a straight-

line basis over the lease terms. Short-term leases are leases with an

initial lease term of 12 months or les. Low-value asets are asets

of value below US$5,000.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

租赁

（续）

本集团作为出租人

(i)

经营租赁

与资产拥有权相关的所有风险及

回报实质上并无转移至承租人的

租赁入账列为经营租赁。经营租

赁之租金收入于相关租赁期内以

直线法确认。

(i)

融资租赁

与资产拥有权相关的所有风险及

回报实质上已转移至承租人的租

赁入账列为融资租赁。根据融资

租赁应收承租人之款项乃按本集

团于租赁之净投资金额确认为应

收款项。融资租赁收入按可反映

有关本集团就租赁作出之净投资

带来之持续定期回报率的方式分

配至会计期间。

投资物业

投资物业是指为赚取租金及╱或资本

增值而持有的土地及╱或楼宇。投资

物业以其成本（包括归属于该物业的

所有直接成本）作初始计量。

经初步确认后，投资物业根据外部独

立估值师进行之估值按其公平值列

账。投资物业公平值变动产生之盈亏

在其产生期间于损益内确认。

出售投资物业之盈亏为出售所得款项

净额与该物业账面值间的差额，并于

损益中确认。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Lease (Continued)

The Group as lesor

(i) Operating leases

Leases that do not substantialy transfer to the leses al

the risks and rewards of ownership of asets are acounted

for as operating leases. Rental income from operating leases

is recognised on a straight-line basis over the term of the

relevant lease.

(i) Finance leases

Leases that substantialy transfer to the leses al the risks

and rewards of ownership of asets are acounted for as

finance leases. Amounts due from leses under finance

leases are recognised as receivables at the amount of the

Group’s net investment in the leases. Finance lease income

is alocated to acounting periods so as to reflect a constant

periodic rate of return on the Group’s net investment in the

leases.

Investment properties

Investment properties are land and/or buildings held to earn rentals

and/or for capital apreciation. An investment property is measured

initialy at its cost including al direct costs atributable to the

property.

After initial recognition, the investment property is stated at its

fair value based on valuation by an external independent valuer.

Gains or loses arising from changes in fair value of the investment

property are recognised in profit or los for the period in which

they arise.

The gain or los on disposal of an investment property is the

diference betwen the net sales proceds and the carying amount

of the property, and is recognised in profit or los.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

无形资产

独立收购的无形资产

独立收购及拥有不确定使用年限的无

形资产乃以成本减任何其后累计减值

亏损列账。

无形资产于出售时或当使用或出售该

资产预期不会产生任何日后经济利益

时终止确认。终止确认无形资产所产

生的盈亏乃按出售所得款项净额及该

资产的账面值差额计算，并于该资产

终止确认期间计入损益内。

法定按金

法定按金乃按成本减其后累计减值亏

损（如有）列账。

于附属公司之投资

于附属公司之投资于本公司之财务状

况表内按成本值减累计减值亏损列

账。

金融工具

当某一集团实体成为工具合约条文之

订约方时，会于综合财务状况表中确

认金融资产及金融负债。

于收取资产现金流量之合约权利届

满、本集团转让资产拥有权之绝大部

分风险及回报，或本集团既无转让亦

不保留资产拥有权之绝大部分风险及

回报，但不保留资产之控制权时，本集

团会终止确认金融资产。终止确认金

融资产时，资产账面值与已收代价总

和间之差额于损益确认。

金融负债在相关合约订明之责任解

除、撤销或届满时终止确认。已终止确

认之金融负债账面值与已付代价间之

差额于损益确认。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Intangible aset

Intangible aset acquired separately

Intangible aset with indefinite useful life that is acquired

separately is caried at cost les any subsequent acumulated

impairment loses.

An intangible aset is derecognised on disposal, or when no

future economic benefits are expected from use or disposal. Gains

or loses arising from derecognition of an intangible aset are

measured at the diference betwen the net disposal proceds and

the carying amount of the aset and are recognised in profit or

los in the period when the aset is derecognised.

Regulatory deposits

Regulatory deposits are stated at cost les subsequent acumulated

impairment loses, if any.

Investments in subsidiaries

Investments in subsidiaries are stated on the statement of financial

position of the Company at cost les acumulated impairment los.

Financial instruments

Financial asets and financial liabilities are recognised in the

consolidated statement of financial position when a group entity

becomes a party to the contractual provisions of the instrument.

Financial asets are derecognised when the contractual rights to

receive cash flows from the asets expire; the Group transfers

substantialy al the risks and rewards of ownership of the asets;

or the Group neither transfers nor retains substantialy al the

risks and rewards of ownership of the asets but has not retained

control on the asets. On derecognition of a financial aset, the

diference betwen the aset’s carying amount and the sum of the

consideration received is recognised in profit or los.

Financial liabilities are derecognised when the obligation specified

in the relevant contract is discharged, canceled or expires. The

diference betwen the carying amount of the financial liability

derecognised and the consideration paid is recognised in profit or

los.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

金融资产

当资产乃根据合约规定购买或出售，

而合约条款规定须按有关市场既定之

时限内交付资产，则金融资产乃按交

易日基准确认及终止确认，并初步按

公平值另加直接应占交易成本确认，

惟属按公平值计入损益之投资之情况

除外。收购按公平值计入损益之投资

直接应占之交易成本即时于损益确

认。

本集团之金融资产乃分类为下列类

别：

－

按摊销成本计量之金融资产；

－

按公平值计入其他全面收益之金

融资产；及

－

按公平值计入损益之金融资产。

(i)

按摊销成本计量之金融资产

倘金融资产（包括应收账款及其

他应收款项）同时符合以下条件，

则其分类为此类别：

－

资产乃按目标为持有资产以

收取合约现金流量之业务模

式持有；及

－

资产之合约条款导致于特定

日期产生纯粹为尚未偿还本

金额之本金及利息付款之现

金流量。

该等资产其后采用实际利率法按

摊销成本减预期信贷亏损之亏损

拨备计量。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Financial asets

Financial asets are recognised and derecognised on a trade date

basis where the purchase or sale of an aset is under a contract

whose terms require delivery of the aset within the timeframe

established by the market concerned, and are initialy recognised at

fair value, plus directly atributable transaction costs except in the

case of investments at fair value through profit or los. Transaction

costs directly atributable to the acquisition of investments at fair

value through profit or los are recognised imediately in profit or

los.

Financial asets of the Group are clasified under the folowing

categories:

– Financial asets at amortised cost;

– Financial asets at fair value through other comprehensive

income; and

– Financial asets at fair value through profit or los.

(i) Financial asets at amortised cost

Financial asets (including trade and other receivables) are

clasified under this category if they satisfy both of the

folowing conditions:

– the asets are held within a busines model whose

objective is to hold asets in order to colect contractual

cash flows; and

– the contractual terms of the asets give rise on specified

dates to cash flows that are solely payments of principal

and interest on the principal amount outstanding.

They are subsequently measured at amortised cost using the

efective interest method les los alowance for expected

credit loses.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

金融资产

（续）

(i)

按公平值计入其他全面收益

之金融资产

于初步确认时，本集团可作出

不可撤回的选择（按个别工具基

准），将并非持作买卖之股本工具

投资指定为按公平值计入其他全

面收益。

按公平值计入其他全面收益之金

融资产其后按公平值计量，而公

平值变动产生之收益及亏损于其

他全面收益确认并于投资重估储

备累计。终止确认投资后，先前

于投资重估储备累计的累计收益

或亏损不会重新分类至损益。

该等投资之股息于损益中确认，

除非股息明显属收回投资成本之

一部分。

(i)

按公平值计入损益之金融资

产

倘金融资产不符合按摊销成本计

量之条件及按公平值计入其他全

面收益之债务投资之条件，则金

融资产分类至此类别，除非本集

团于初步确认时将并非持作买卖

之股本投资指定为按公平值计入

其他全面收益则另作别论。

按公平值计入损益之投资其后按

公平值计量，而公平值变动产生

之任何收益或亏损于损益中确

认。于损益确认之公平值收益或

亏损乃扣除任何利息收入及股息

收入。利息收入及股息收入于损

益中确认。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Financial asets (Continued)

(i) Financial asets at fair value through other

comprehensive income

On initial recognition, the Group can make an irevocable

election (on an instrument-by-instrument basis) to designate

investments in equity instruments that are not held for

trading as at fair value through other comprehensive income.

Financial asets at fair value through other comprehensive

income are subsequently measured at fair value with gains

and loses arising from changes in fair values recognised

in other comprehensive income and acumulated in the

investment revaluation reserve. On derecognition of an

investment, the cumulative gains or loses previously

acumulated in the investment revaluation reserve are not

reclasified to profit or los.

Dividends on these investments are recognised in profit or

los, unles the dividends clearly represent a recovery of part

of the cost of the investment.

(i) Financial asets at fair value through profit or

los

Financial asets are clasified under this category if they do

not met the conditions to be measured at amortised cost

and the conditions of debt investments at fair value through

other comprehensive income unles the Group designates an

equity investment that is not held for trading as at fair value

through other comprehensive income on initial recognition.

Investments at fair value through profit or los are

subsequently measured at fair value with any gains or loses

arising from changes in fair values recognised in profit or

los. The fair value gains or loses recognised in profit or los

are net of any interest income and dividend income. Interest

income and dividend income are recognised in profit or los.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

预期信贷亏损之亏损拨备

本集团就按摊销成本计量之金融资

产、合约资产及应收金融租赁款项确

认预期信贷亏损之亏损拨备。预期信

贷亏损为信贷亏损之加权平均数，以

发生有关违约之风险作为权重。

于各报告期末，本集团按金额相等于

该金融工具预计年期内所有可能违约

事件所产生之预期信贷亏损（「全期预

期信贷亏损」）或倘自该初步确认后该

金融工具的信贷风险大幅增加时对应

收账款及合约资产计量金融工具之亏

损拨备。

倘于报告期末，金融工具（应收账款及

合约资产除外）之信贷风险自初步确

认后并未大幅增加，则本集团按金额

相等于全期预期信贷亏损之部分（代

表该金融工具于报告期后

个月内之

可能违约事件产生之预期信贷亏损）

计量该金融工具之亏损拨备。

于报告期末将亏损拨备调整至所需金

额之预期信贷亏损或拨回金额于损益

确认为减值收益或亏损。

现金及现金等值项目

综合财务状况表的现金及短期存款包

括银行及手头现金以及原到期日为三

个月或以内的短期存款。

就综合现金流量表而言，现金及现金

等值项目包括现金及上文所界定的短

期存款。

金融负债及股本工具

金融负债及股本工具乃根据所订立的

合约安排之内容以及香港财务报告准

则中金融负债及股本工具之定义予以

分类。股本工具为证明本集团资产剩

余权益（经扣除其所有负债）之任何合

约。就特定金融负债及股本工具采纳

之会计政策于下文载列。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Los alowances for expected credit loses

The Group recognises los alowances for expected credit loses on

financial asets at amortised cost, contract asets and finance lease

receivables. Expected credit loses are the weighted average of

credit loses with the respective risks of a default ocuring as the

weights.

At the end of each reporting period, the Group measures the los

alowance for a financial instrument at an amount equal to the

expected credit loses that result from al posible default events

over the expected life of that financial instrument (“lifetime

expected credit loses”) for trade receivables and contract asets,

or if the credit risk on that financial instrument has increased

significantly since initial recognition.

If, at the end of the reporting period, the credit risk on a financial

instrument (other than trade receivables and contract asets) has

not increased significantly since initial recognition, the Group

measures the los alowance for that financial instrument at an

amount equal to the portion of lifetime expected credit loses that

represents the expected credit loses that result from default events

on that financial instrument that are posible within 12 months

after the reporting period.

The amount of expected credit loses or reversal to adjust the

los alowance at the end of the reporting period to the required

amount is recognised in profit or los as an impairment gain or

los.

Cash and cash equivalents

Cash and short-term deposits in the consolidated statement of

financial position comprise cash at banks and on hand and short-

term deposits with an original maturity of thre months or les.

For the purpose of the consolidated statement of cash flows, cash

and cash equivalents consist of cash and short-term deposits as

defined above.

Financial liabilities and equity instruments

Financial liabilities and equity instruments are clasified acording

to the substance of the contractual arangements entered into

and the definitions of a financial liability and an equity instrument

under HKFRSs. An equity instrument is any contract that evidences

a residual interest in the asets of the Group after deducting al of

its liabilities. The acounting policies adopted for specific financial

liabilities and equity instruments are set out below.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

借款

借款初步按公平值扣除所产生之交易

成本确认，其后则采用实际利率法按

摊销成本计量。

除非本集团拥有无条件权利将负债之

偿还日期延至报告期后至少

个月，

否则借款分类为流动负债。

应付账款及其他应付款项

应付账款及其他应付款项初步按公

平值确认，其后则采用实际利率法按

摊销成本计量，除非贴现影响并不重

大，在此情况下则按成本列账。

股本工具

本公司发行的股本工具按已收所得款

项记录，扣除直接发行成本。

以股份为基础的付款交易

以权益结算并以股份为基础的付

款交易

授予雇员之购股权

所获服务之公平值乃参考所授购股权

于授出日期之公平值厘定，并于所授

购股权即时归属时之授出日期全数确

认为开支，而权益（购股权储备）亦会

相应增加。

于报告期末，本集团修订其预期最终

归属之购股权估计数。于归属期内修

订原估计数之影响（如有）乃于损益

内确认，致使累计开支反映经修订估

计，并于购股权储备内作出相应调整。

购股权获行使时，先前于购股权储备

中确认之款项将转拨至股份溢价。当

购股权于归属日期后被没收或于届满

日仍未获行使，先前于购股权储备中

确认之款项将拨入累计亏损。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Borowings

Borowings are initialy recognised at fair value, net of transaction

costs incured, and subsequently measured at amortised cost using

the efective interest method.

Borowings are clasified as curent liabilities unles the Group has

an unconditional right to defer setlement of the liability for at

least 12 months after the reporting period.

Trade and other payables

Trade and other payables are initialy recognised at fair value

and subsequently measured at amortised cost using the efective

interest method unles the efect of discounting would be

imaterial, in which case they are stated at cost.

Equity instruments

Equity instruments isued by the Company are recorded at the

proceds received, net of direct isue costs.

Share-based payment transactions

Equity-setled share-based payment transactions

Share options granted to employes

The fair value of services received determined by reference to the

fair value of share options granted at the grant date is recognised

as an expense in ful at the grant date when the share options

granted vest imediately, with a coresponding increase in equity

(share options reserve).

At the end of the reporting period, the Group revises its estimates

of the number of options that are expected to ultimately vest.

The impact of the revision of the original estimates during the

vesting period, if any, is recognised in profit or los such that

the cumulative expense reflects the revised estimate, with a

coresponding adjustment to share options reserve.

When share options are exercised, the amount previously

recognised in share options reserve wil be transfered to share

premium. When the share options are forfeited after the vesting

date or are stil not exercised at the expiry date, the amount

previously recognised in share options reserve wil be transfered to

acumulated loses.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

以股份为基础的付款交易

（续）

以权益结算并以股份为基础的付

款交易（续）

授予顾问之购股权

为交换货品或服务而发行之购股权以

所获得货品或服务之公平值计量，惟

倘公平值无法可靠计量，则已收货品

或服务乃参考所授出购股权之公平值

计算。倘本集团获得货品或对手方提

供服务，除非货品或服务合资格被确

认为资产，否则已收货品或服务之公

平值会确认为开支，而权益（购股权储

备）亦会相应增加。

有形及无形资产减值亏损（上

文有关商誉之会计政策所载之

商誉减值除外）

本集团于报告期末检讨其具有确定使

用年期之有形及无形资产之账面值，

以决定是否有迹象显示该等资产出现

减值亏损。倘出现任何有关迹象，则会

估计资产之可收回金额，以厘定减值

亏损（如有）之情况。若个别资产之可

收回金额不能作出估计，本集团则估

算该资产所属现金产生单位之可收回

金额。在合理及一贯之分配基准可被

确定之情况下，企业资产亦分配至个

别现金产生单位，否则将分配至合理

及一贯之分配基准可被确定之最小现

金产生单位组别。

具有不确定使用年限之无形资产至少

每年及当有迹象显示可能出现减值时

进行减值测试。

可收回金额乃公平值减出售成本与

使用价值之较高者。在评估使用价值

时，估计未来现金流量使用税前贴现

率贴现至其现值，该贴现率反映对货

币时间价值及未来现金流量预期未

经调整之资产有关风险的当前市场估

计。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Share-based payment transactions (Continued)

Equity-setled share-based payment transactions

(Continued)

Share options granted to consultants

Share options isued in exchange for gods or services are

measured at the fair values of the gods or services received,

unles that fair value canot be reliably measured, in which case

the gods or services received are measured by reference to the fair

value of the share options granted. The fair values of the gods or

services received are recognised as expenses, with a coresponding

increase in equity (share options reserve), when the Group obtains

the gods or when the counterparties render services, unles the

gods or services qualify for recognition as asets.

Impairment loses on tangible and intangible

asets (other than impairment of godwil set

out in acounting policy of godwil above)

At the end of the reporting period, the Group reviews the carying

amounts of its tangible and intangible asets with finite useful

lives to determine whether there is any indication that those asets

have sufered an impairment los. If any such indication exists, the

recoverable amount of the aset is estimated in order to determine

the extent of the impairment los, if any. When it is not posible

to estimate the recoverable amount of an individual aset, the

Group estimates the recoverable amount of the cash-generating

unit to which the aset belongs. When a reasonable and consistent

basis of alocation can be identified, corporate asets are also

alocated to individual cash-generating unit, or otherwise they are

alocated to the smalest group of cash-generating units for which

a reasonable and consistent alocation basis can be identified.

Intangible aset with indefinite useful life is tested for impairment

at least anualy, and whenever there is an indication that it may

be impaired.

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 for which the

estimates of future cash flows have not ben adjusted.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

有形及无形资产减值亏损（上

文有关商誉之会计政策所载之

商誉减值除外）

（续）

倘若估计资产（或现金产生单位）之可

收回金额低于其账面值，则该资产（或

现金产生单位）之账面值将调低至其

可收回金额。减值亏损即时于损益确

认。

倘其后拨回减值亏损，该资产（或现金

产生单位）之账面值将增至可收回金

额之经修订估计，惟增加后之账面值

不得超过资产（或现金产生单位）倘于

过往年度并无确认减值亏损时厘定之

账面值。减值亏损之拨回即时确认为

收入。

公平值计量

当计量公平值时，除本集团以股份为

基础的付款交易、租赁交易、就减值评

估而言之物业、厂房及设备以及无形

资产之使用价值外，倘市场参与者于

计量日期厘定资产或负债之价格时计

及资产或负债之特点，则本集团会计

及该等资产或负债的特点。

非金融资产之公平值计量计及市场参

与者透过以最高及最佳用途方式使用

该资产或透过将其出售予将以最高及

最佳用途方式使用该资产之另一市场

参与者而产生经济利益之能力。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Impairment loses on tangible and intangible

asets (other than impairment of godwil set

out in acounting policy of godwil above)

(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 the cash-generating unit) is reduced to its

recoverable amount. An impairment los is recognised imediately

in profit or los.

Where an impairment los subsequently reverses, the carying

amount of the aset (or the cash-generating unit) 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 the cash-generating unit) in prior

years. A reversal of an impairment los is recognised as income

imediately.

Fair value measurement

When measuring fair value, except for the Group’s share-based

payment transactions, leasing transactions, value in use of

property, plant and equipment and intangible aset for the purpose

of impairment asesment, 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.

A fair value measurement of a non-financial aset takes into

acount a market participant’s ability to generate economic

benefits by using the aset in its highest and best use or by seling

it to another market participant that would use the aset in its

highest and best use.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

重大会计政策

（续）

公平值计量

（续）

本集团采用适用于有关情况并有足够

数据可计量公平值的估值技术并尽量

使用相关可观察输入数据及减少使用

不可观察的输入数据。具体而言，本集

团根据输入数据特点将公平值计量分

为以下三类：

第一层－相同资产或负债于活跃市

场的报价（未经调整）。

第二层－估值技术，其所采用对公

平值计量而言属重大的最

低级别输入数据为可直接

或间接观察。

第三层－估值技术，其所采用对公

平值计量而言属重大的最

低级别输入数据为不可观

察。

于报告期末，本集团通过审阅资产及

负债各自的公平值计量，厘定按经常

性基准以公平值计量的资产及负债的

公平值层级之间是否有转拨。

拨备及或然负债

当本集团因已发生的事件须承担现有

法定或推定责任，而履行责任有可能

导致经济利益流出，并可准确估计责

任金额的情况下，须对该等时间或金

额不确定之负债确认拨备。倘货币时

间价值重大，则拨备之金额乃按预期

用于解除该责任之支出之现值列账。

倘需要流出经济利益的机会不大，或

责任金额无法可靠估计，则责任乃披

露为或然负债，除非经济利益流出之

可能性极低则另作别论。可能出现之

责任，即是否存在将仅取决于日后是

否会发生一宗或多宗事件，除非经济

利益流出之可能性极低，否则该等责

任亦披露为或然负债。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Fair value measurement (Continued)

The Group uses valuation techniques that are apropriate in

the circumstances and for which suficient data are available to

measure fair value, maximising the use of relevant observable

inputs and minimising the use of unobservable inputs. Specificaly,

the Group categorised the fair value measurements into thre

levels, based on the characteristics of inputs, as folow:

Level 1–Quoted (unadjusted) market prices in active markets

for identical asets or liabilities.

Level 2–Valuation technique for which the lowest level input

that is significant to the fair value measurement is

directly or indirectly observable.

Level 3–Valuation techniques for which the lowest level input

that is significant to the fair value measurement is

unobservable.

At the end of the reporting period, the Group determines whether

transfer ocur betwen levels of the fair value hierarchy for asets

and liabilities which are measured at fair value on recuring basis

by reviewing their respective fair value measurement.

Provisions and contingent liabilities

Provisions are recognised for liabilities of uncertain timing or

amount when the Group has a present legal or constructive

obligation arising as a result of a past event, it is probable that

an outflow of economic benefits wil be required to setle the

obligation and a reliable estimate can be made. Where the time

value of money is material, provisions are stated at the present

value of the expenditures expected to setle the obligation.

Where it is not probable that an outflow of economic benefits

wil be required, or the amount canot be estimated reliably,

the obligation is disclosed as a contingent liability, unles the

probability of outflow is remote. Posible obligations, whose

existence wil only be confirmed by the ocurence or non-

ocurence of one or more future events are also disclosed as

contingent liabilities unles the probability of outflow is remote.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

重大会计政策

（续）

报告期后事项

报告期后事项乃报告期末有关本集团

状况或显示持续经营假设并不适用的

其他资料，为经调整事项，并于综合财

务报表反映。并非经调整事项的报告

期后事项（如属重大）披露于综合财务

报表附注。

关键判断及估计不确定因素

之主要来源

于应用附注

所述本集团之会计政策

时，董事须就综合财务报表内所呈报

之资产、负债、收入及开支之金额以及

作出之披露进行判断、估计及假设。有

关估计及相关假设乃基于过往经验及

其他被视为相关之因素作出。实际结

果可能不同于该等估计。

以下对综合财务报表已确认金额影响

最大之判断与涉及估计的判断相比如

下。

持续经营基准

该等综合财务报表已按持续经营基准

编制，其涉及关键判断。详情于综合财

务报表附注

阐释。

该等估计及相关假设会持续进行检

讨。如修订该等会计估计只影响修订

期间，则该等估计在该期间确认，如有

关修订影响现时及未来期间，则在修

订期间及未来期间确认。

以下为于报告期末有关将来之主要假

设及估计不确定因素之其他主要来

源，存在导致资产及负债之账面值于

下一财政年度内出现重大调整之重大

风险。

4. MATERIAL ACOUNTING POLICIES (CONTINUED)

Events after the reporting period

Events after the reporting period that provide aditional

information about the Group’s position at the end of the reporting

period or those that indicate the going concern asumption is

not apropriate are adjusting events and are reflected in the

consolidated financial statements. Events after the reporting period

that are not adjusting events are disclosed in the notes to the

consolidated financial statements when material.

5. CRITICAL JUDGMENTS AND KEY SOURCES

OF ESTIMATION UNCERTAINTY

In the aplication of the Group’s acounting policies, which are

described in note 4, the Directors are required to make judgments,

estimates and asumptions about the amounts of asets, liabilities,

revenue and expenses reported and disclosures made in the

consolidated financial statements. The estimates and asociated

asumptions are based on historical experience and other factors

that are considered to be relevant. Actual results may difer from

these estimates.

The folowing judgment that have the most significant efect on

the amount recognized in the consolidated financial statements

compare from those involving estimations, which are deal with

below.

Going concern basis

These consolidated financial statements have ben prepared on a

going concern basis. This involves critical judgments. Details are

explained in note 3 to the consolidated financial statements.

The estimates and underlying asumptions are reviewed on an on-

going basis. Revisions to acounting estimates are recognised in

the period in which the estimate is revised if the revision afects

only that period or in the period of the revision and future periods

if the revision afects both curent and future periods.

The folowing are the key asumptions concerning the future,

and other key sources of estimation uncertainty at the end of

the reporting period, that have a significant risk of resulting in a

material adjustment to the carying amounts of asets and liabilities

within the next financial year.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

关键判断及估计不确定因素

之主要来源

（续）

投资物业之公平值

本集团已委任独立专业估值师评估投

资物业之公平值。厘定公平值时，估值

师已使用涉及若干估计的估值法。董

事已作出判断并信纳估值法可反映当

前市况。

应收账款、应收融资租赁款项、

应收贷款及利息、其他应收贷

款及利息以及合约资产之减值

本集团应收账款、应收融资租赁款

项、应收贷款及利息、其他应收贷款

及利息以及合约资产之减值政策以可

收回性、账项之账龄分析及管理层之

判断为基础来评估。于评估最终变现

此等应收款项之可能性时须作出大量

判断，包括每名客户之现有信用状况

及过往之还款记录。倘本集团客户之

财务状况转差导致其还款能力受到影

响，则可能须作出额外拨备。于二零

二五年三月三十一日，应收账款、应

收融资租赁款项、应收贷款及利息、

其他应收贷款及利息以及合约资产之

账面值分别约为

70,724,000

港元（二

零二四年：

84,703,000

港元）、零港元

（二零二四年：零港元）、

245,744,000

港元（二零二四年：

311,896,000

港

元）、

8,839,000

港元（二零二四年：

10,226,000

港元）及

322,638,000

港元

（二零二四年：

307,394,000

港元），

已分别扣除减值拨备约

178,338,000

元（二零二四年：

175,516,000

港

元）、

40,788,000

港元（二零二四年：

41,849,000

港元）、

144,883,000

港元

（二零二四年：

133,561,000

港元）、

1,254,000

港元（二零二四年：零港

元）及

8,784,000

港元（二零二三年：

8,860,000

港元）。

5. CRITICAL JUDGMENTS AND KEY SOURCES

OF ESTIMATION UNCERTAINTY (CONTINUED)

Fair value of investment properties

The Group apointed an independent profesional valuer to ases

the fair values of the investment properties. In determining the fair

values, the valuer has utilised a method of valuation which involves

certain estimates. The Directors have exercised their judgements

and are satisfied that the method of valuation is reflective of the

curent market conditions.

Impairment of trade receivables, finance lease

receivables, loans and interest receivables,

other loans and interest receivables and

contract asets

The policy for impairment of trade receivables, finance lease

receivables, loans and interest receivables, other loans and interest

receivables and contract asets of the Group are based on the

evaluation of colectability and aging analysis of acounts and on

management’s judgment. A considerable amount of judgment is

required in asesing the ultimate realisation of these receivables,

including the curent creditworthines and the past colection

history of each customer. If the financial conditions of customers of

the Group were to deteriorate, resulting in an impairment of their

ability to make payments, aditional alowances may be required.

At 31 March 2025, the carying amounts of trade receivables,

finance lease receivables, loans and interest receivables, other loans

and interest receivables and contract asets were aproximately

HK$70,724,000 (2024: HK$84,703,000), HK$Nil (2024: HK$Nil),

HK$245,744,000 (2024: HK$311,896,000), HK$8,839,000 (2024:

HK$10,226,000) and HK$322,638,000 (2024: HK$307,394,000)

respectively, and net of alowance for impairment of aproximately

HK$178,338,000 (2024: HK$175,516,000), HK$40,788,000 (2024:

HK$41,849,000), HK$144,883,000 (2024: HK$133,561,000),

HK$1,254,000 (2024: HK$Nil) and HK$8,784,000 (2023:

HK$8,860,000) respectively.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

关键判断及估计不确定因素

之主要来源

（续）

商誉减值

厘定商誉是否减值需要对获分配商誉

的现金产生单位的使用价值或公平值

扣减出售成本作出估计。计算使用价

值需要本集团估计现金产生单位预

期将产生的未来现金流量及用于计

算现值的适当折现率。倘实际未来现

金流量少于预期，则可能产生重大减

值亏损。按市场法计算公平值减出售

成本主要依靠足够数量的可比交易。

可比交易的充足性受到市场信息及类

似性质交易的可观察性的限制。涉及

标的业务的实际交易可能会根据交易

情况以更高或更低的价格成交。于二

零二五年三月三十一日，商誉的账面

值为

226,961,000

港元（二零二四年：

249,374,000

港元），其中已扣除累计

减值亏损

103,027,000

港元（二零二四

年：

81,204,000

港元）。可收回金额计

算之详情于附注

披露。

当期及递延税项之拨备

本集团须缴纳多个司法权区之税项。

于厘定相关税项之税项拨备金额及支

付时间时须作出重大判断。于日常业

务过程中有颇多未能确定最终税项之

交易及计算。倘该等事宜之最终税务

结果与初步记录之金额不同，有关差

异将影响作出厘定之期间内之所得税

及递延税项。

于二零二五年三月三十一日，本

集团有估计未使用税项亏损约

761,104,000

港元（二零二四年：

702,023,000

港元），可用于抵销未来

溢利。董事估计本集团实体之未来溢

利流，而税项亏损并未就此使用。截至

二零二五年及二零二四年三月三十一

日止年度，由于难以预测未来溢利

流，并无就剩余税项亏损确认递延税

项资产（附注

）。

5. CRITICAL JUDGMENTS AND KEY SOURCES

OF ESTIMATION UNCERTAINTY (CONTINUED)

Impairment of godwil

Determining whether godwil is impaired requires an estimation

of the value in use or the fair value les cost of disposal of the

cash-generating units to which godwil has ben alocated. The

value in use calculation requires the Group to estimate the future

cash flows expected to arise from the cash-generating unit and

a suitable discount rate in order to calculate the present value.

Where the actual future cash flows are les than expected, a

material impairment los may arise. The calculation of fair value

les cost of disposal under market aproach mainly replies on

a suficient number of comparable transactions. The suficiency

of comparable transactions is limited by market information

and observability of transactions with similar natures. Actual

transactions involving the subject busines might be concluded

at a higher or lower value depending on circumstances of the

transactions. As at 31 March 2025, the carying amount of

godwil is HK$226,961,000 (2024: HK$249,374,000), net

of acumulated impairment los of HK$103,027,000 (2024:

HK$81,204,000). Details of the recoverable amount calculation are

disclosed in note 21.

Provision for curent and defered taxation

The Group is subject to taxation in various jurisdictions. Significant

judgment is required in determining the provision for taxation

and the timing of payment of the related taxation. There are

many transactions and calculations for which the ultimate tax

determination is uncertain during the ordinary course of busines.

Where the final tax outcome of these maters is diferent from

the amounts that were initialy recorded, such diferences wil

impact the income tax and defered tax in the period in which such

determination is made.

At 31 March 2025, the Group has estimated unutilised tax loses

of aproximately HK$761,104,000 (2024: HK$702,023,000)

available for ofset against future profits. The Directors make

estimates on the future profit streams of the Group entities of

which tax loses are not utilised. No defered tax aset has ben

recognised of the remaining tax loses due to the unpredictability

of future profit streams for the years ended 31 March 2025 and

2024 (note 35).

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

关键判断及估计不确定因素

之主要来源

（续）

物业、厂房及设备折旧及可使

用年期

物业、厂房及设备之折旧乃于估计可

使用年期内以直线法计算，当中已计

及估计剩余价值。本集团会参考本集

团拟透过使用该等资产获得未来经

济利益之估计期间每年评估物业、厂

房及设备之剩余价值及可使用年期，

倘预期之数额有别于账面值，则与账

面值出现之差额将影响估计有变当

年之折旧支出。于二零二五年三月

三十一日，物业、厂房及设备之账面值

约为

209,034,000

港元（二零二四年：

271,102,000

港元），其中已扣除累计

折旧及减值亏损约

94,727,000

港元（二

零二四年：

52,705,000

港元）。

资本风险管理

本集团管理其资本以确保本集团实体

能够持续经营，同时透过优化债务及

股本结余为股东创造最大回报。本集

团整体策略与去年维持不变。

本集团资本架构包括现金及现金等值

项目以及本公司拥有人应占权益（包

括已发行股本及储备）。

董事定期检讨资本架构。作为检讨之

一环，董事考虑资本成本及与各类资

本相关之风险。根据董事之推荐建

议，本集团将透过发行新股份及发行

新债务平衡其整体资本架构。

5. CRITICAL JUDGMENTS AND KEY SOURCES

OF ESTIMATION UNCERTAINTY (CONTINUED)

Depreciation and useful lives of property, plant

and equipment

Property, plant and equipment are depreciated on a straight-line

basis over their estimated useful lives, after taking into acount the

estimated residual value. The Group aseses anualy the residual

value and the useful life of the property, plant and equipment

with reference to the estimated periods that the Group intends

to derive future economic benefits from the use of these asets

and if the expectation difers from the carying amount, such

diferences from the carying amount wil impact the depreciation

charges in the year in which the estimates change. At 31 March

2025, the carying amount of property, plant and equipment was

aproximately HK$209,034,000 (2024: HK$271,102,000), net of

acumulated depreciation and impairment los of aproximately

HK$94,727,000 (2024: HK$52,705,000).

6. CAPITAL RISK MANAGEMENT

The Group manages its capital to ensure that entities in the Group

wil be able to continue as a going concern while maximising the

return to shareholders through the optimisation of the debt and

equity balance. The Group’s overal strategy remains unchanged

from prior year.

The capital structure of the Group consists of cash and cash

equivalents and equity atributable to owners of the Company,

comprising isued share capital and reserves.

The Directors review the capital structure on a regular basis.

As part of this review, the Directors consider the cost of capital

and the risks asociated with each clas of capital. Based on

recomendations of the Directors, the Group wil balance its

overal capital structure through new share isues as wel as the

isue of new debt.

千港元
7,920
578,224
586,144
864,611

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

金融工具

金融工具之类别

财务风险管理目标及政策

本集团之主要金融工具包括法定按

金、应收账款及其他应收款项、应收融

资租赁款项、应收贷款及利息、其他应

收贷款及利息、按公平值计入其他全

面收益之金融资产、应收一间联营公

司款项、已抵押银行存款、银行结余

及现金、应付账款及其他应付款项、

信托贷款、短期贷款及银行贷款。有关

金融工具之详情披露于各有关附注。

该等金融工具承受之风险包括市场风

险（货币风险、利率风险及其他价格风

险）、信贷风险及流动资金风险。减低

该等风险之政策载于下文。管理层会

管理及监察该等风险，确保及时及有

效地实行合适措施。

7. FINANCIAL INSTRUMENTS

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

Financial asets at fair value through

other comprehensive income

按公平值计入其他全面收益之

金融资产

5,260

Financial asets at amortised cost

(including cash and cash equivalents)

按摊销成本计量之金融资产

（包括现金及现金等值项目）

671,802

677,062

Financial liabilities

金融负债

Financial liabilities at amortised cost

按摊销成本计量之金融负债

905,874

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES

The Group’s major financial instruments include regulatory

deposits, trade and other receivables, finance lease receivables,

loans and interest receivables, other loans and interest receivables,

financial asets at fair value through other comprehensive income,

amounts due from an asociate, pledged bank deposit, bank

balances and cash, trade and other payables, trust loans, short

term loans and bank loans. Details of the financial instruments

are disclosed in respective notes. The risks asociated with these

financial instruments include market risk (curency risk, interest rate

risk and other price risk), credit risk and liquidity risk. The policies

on how to mitigate these risks are set out below. The management

manages and monitors these exposures to ensure apropriate

measures are implemented on a timely and efective maner.

千港元
685
5,810

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

财务风险管理目标及政策

（续）

市场风险

(i)

货币风险

除于中国成立之附属公司之功能

货币为人民币（「人民币」）外，本

公司及其他附属公司之功能货币

均为港元。若干银行结余及现金

以相关集团实体功能货币以外之

货币计值。海外营运亦使用外币

结付开支，致使本集团承受外币

风险。

本集团以外币计值之货币资产于

报告日之账面值如下：

本集团现时不设任何外币对冲政

策。然而，管理层会监察外币风

险，并会于有需要时考虑对冲重

大外币风险。

由于港元与美元挂钩，故并无编

制美元之敏感度分析。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Market risk

(i) Curency risk

Other than the subsidiaries established in the PRC of which

functional curency is Renminbi (“RMB”), the functional

curency of the Company and other subsidiaries is HK$.

Certain bank balances and cash are denominated in

curencies other than the functional curencies of the group

entities to which they relate. Foreign curencies are also used

to setle expenses for overseas operations, which expose the

Group to foreign curency risk.

The carying amounts of the Group’s foreign curency

denominated monetary asets at the reporting date are as

folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

RMB

人民币

United States dolars (“USD“

）美元（「美元」）

6,206

The Group curently does not have a foreign curency hedging

policy but the management monitors foreign exchange

exposure and wil consider hedging significant foreign

curency exposure should the ned arise.

No sensitivity analysis was prepared for USD as HK$ is peged

to USD.

千港元
(69)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

财务风险管理目标及政策

（续）

市场风险

（续）

(i)

货币风险（续）

敏感度分析

本集团现时承受人民币之外币风

险。

下表详述本集团在相关集团实体

功能货币（即港元或人民币）兑相

关外币汇率上升及下跌

10%

（二

零二四年：

10%

）之情况下之敏感

度。

10%

（二零二四年：

10%

）为

内部向主要管理人员汇报外币风

险时所用之敏感度比率，指管理

层对外币汇率可能出现之合理变

动之评估。敏感度分析仅包括以

外币计值之未偿还货币项目，并

会就外币汇率之

10%

（二零二四

年：

10%

）变动调整于报告期末之

换算。

以下之负数显示当各功能货币

（港元或人民币）兑相关外币（人

民币或港元）升值

10%

（二零二四

年：

10%

）时期间的亏损增加金额

（二零二四年：亏损增加金额）。

倘各功能货币（港元或人民币）兑

相关外币（人民币或港元）贬值

10%

（二零二四年：

10%

），则对

年内亏损（二零二四年：亏损）构

成等值但相反之影响，而下文的

结余则为正数。

附注：

(a)

此乃主要由于年末人民币银行结余

及现金未结清之风险。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Market risk (Continued)

(i) Curency risk (Continued)

Sensitivity analysis

The Group is curently exposed to RMB foreign curency risk.

The folowing table details the Group’s sensitivity to a 10%

(2024: 10%) increase and decrease in functional curencies

of the relevant group entities, HK$ or RMB, against the

relevant foreign curencies. 10% (2024: 10%) is the

sensitivity rate used when reporting foreign curency risk

internaly to key management personel and represents

management’s asesment of the reasonably posible change

in foreign exchange rates. The sensitivity analysis includes

only outstanding foreign curency denominated monetary

items and adjusts their translation at the end of the reporting

period for a 10% (2024: 10%) change in foreign curency

rates.

A negative number below indicates an increase in los (2024:

increase in los) for the period where the respective functional

curency (HK$ or RMB) strengthens 10% (2024: 10%) against

the relevant foreign curency (RMB or HK$). For a 10% (2024:

10%) weakening of respective functional curency (HK$ or

RMB) against the relevant foreign curency (RMB or HK$),

there would be an equal and oposite impact on the los

(2024: los) for the year and the balances below would be

positive.

Efect on profit or los

对损益之影响

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Strengthen against RMB by 10%

(note a)

兑人民币升值

10%

（附注

）

(70)

Note:

(a) This is mainly atributable to the exposure outstanding on RMB bank

balances and cash at year end.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

财务风险管理目标及政策

（续）

市场风险

（续）

(i)

利率风险

本集团之浮息银行结余承受现金

流利率风险。本集团之政策为将

其银行结余维持按浮动利率计

息，以将公平值利率风险降至最

低。

本集团亦因应收贷款及利息（详

情见附注

）、其他应收贷款及

利息（详情见附注

）、应收融资

租赁款项（详情见附注

）、信托

贷款（详情见附注

）、短期贷款

（详情见附注

）及银行贷款（详

情见附注

）而承受公平值利率

风险。

本集团现时不设任何利率对冲政

策。然而，管理层会监察利率风

险，并会于预期承受重大利率风

险时考虑采取其他所需行动。

董事认为，有关浮息银行结余之

利率风险并不重大，原因是该等

结余之到期日较短或该等结余之

未偿还结余并不重大。

(i)

其他价格风险

于二零二五年三月三十一日，本

集团透过其于非上市股本证券之

投资而面临其他价格风险。本集

团已委任一组特定人员监控价格

风险，并将于有需要时考虑对冲

该风险。

敏感度分析

下述敏感度分析乃根据于报告期

末之其他价格风险厘定。

倘按公平值计入其他全面收益

之金融资产之价值上升╱下跌

20%

（二零二四年：

20%

），截至

二零二五年三月三十一日止年

度之投资重估储备将因该等投

资之公平值变动而增加╱减少

约

1,584,000

港元（二零二四年：

1,052,000

港元）。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Market risk (Continued)

(i) Interest rate risk

The Group is exposed to cash flow interest rate risk in relation

to variable-rate bank balances. It is the Group’s policy to kep

its bank balances at floating rate of interest so as to minimise

the fair value interest rate risk.

The Group is also exposed to fair value interest rate risk in

relation to loans and interest receivable (se note 31 for

details), other loans and interest receivables (se note 32 for

details), finance lease receivables (se note 25 for details),

trust loans (se note 36 for details), short term loans (se

note 37 for details) and bank loans (se note 38 for details).

The Group curently does not have an interest rate hedging

policy. However, the management monitors interest rate

exposure and wil consider other necesary actions when

significant interest rate exposure is anticipated.

The Directors consider that the interest rate risk in relation

to variable rate bank balances is insignificant due to these

balances are either within short maturity period or the

outstanding balances are not significant.

(i) Other price risk

As at 31 March 2025, the Group is exposed to other price risk

through its investment in unlisted equity securities. The Group

has apointed a special team to monitor the price risk and

wil consider hedging the risk exposure should the ned arise.

Sensitivity analysis

The sensitivity analysis below have ben determined based on

the exposure to other price risk at the end of the reporting

period.

If the value of the financial asets at fair value through other

comprehensive income had ben 20% (2024: 20%) higher/

lower, the investment revaluation reserve for the year ended

31 March 2025 would increase/decrease by aproximately

HK$1,584,000 (2024: HK$1,052,000) as a result of the

changes in fair value of these investments.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

财务风险管理目标及政策

（续）

信贷风险

于二零二五年及二零二四年三月

三十一日，本集团因综合财务状况表

内各项已确认金融资产之账面值而承

受最高信贷风险，会令本集团因对手

方未能履行责任而招致财务损失。

本集团的信贷风险主要受各客户的个

别情况影响。客户经营所在行业的违

约风险对信贷风险亦有影响，但程度

相对较小。由于管理层已适当审慎地

批授信贷并定期查核有关客户之财务

背景，故董事认为信贷风险已受到控

制。

流动资金的信贷风险有限，原因为对

手方乃获国际信贷评级机构授予高信

贷评级的银行。

董事知悉，本集团客户的经营及财务

状况，尤其是易受相关政府政策影响

的房地产行业客户，会由于当前政

治、财政及经济状况而不时出现一定

程度的波动。

就应收贷款及利息而言，本集团应收

贷款及利息之信贷风险高度集中于借

贷分部的单一最大客户及五大客户，

分别占应收贷款及利息总额

12%

（二

零二四年：

10%

）及

52%

（二零二四

年：

50%

）。

就应收融资租赁款项而言，本集团应

收融资租赁之信贷风险高度集中于融

资租赁分部的单一最大客户及五大客

户，分别占应收融资租赁总额之

46%

（二零二四年：

47%

）及

100%

（二零

二四年：

100%

）。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Credit risk

As at 31 March 2025 and 2024, the Group’s maximum exposure

to credit risk which wil cause a financial los to the Group due to

a failure to discharge an obligation by the counterparties is arising

from the carying amount of the respective recognised financial

asets as stated in the consolidated statement of financial position.

The Group’s exposure to credit risk is influenced mainly by the

individual characteristics of each customer. The default risk of the

industry in which customers operate also has an influence on credit

risk but to a leser extent. The Directors consider the credit risk

under control since the management exercise due care in granting

credit and check the financial background of these customers on a

regular basis.

The credit risk on liquid funds is limited because the counterparties

are banks with high credit ratings asigned by international credit-

rating agencies.

The Directors acknowledged that operational and financial status

of the Group’s customers, especialy those customers in the

property sector who are vulnerable to the related governmental

policies, are subject to a certain degre of volatility under the

prevailing political, fiscal and economic conditions from time to

time.

For loan and interest receivables, the Group has a high

concentration of credit risk on loans and interest receivables as

12% (2024: 10%) and 52% (2024: 50%) of the total loans and

interest receivables was due from the single largest customer

and the five largest customers in the money lending segment

respectively.

For finance lease receivables, the Group has a high concentration

of credit risk on finance lease receivables as 46% (2024: 47%) and

100% (2024: 100%) of the total finance lease receivables was due

from the single largest customer and the five largest customers in

the finance leasing segment respectively.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

财务风险管理目标及政策

（续）

信贷风险

（续）

本集团按地理位置划分的信贷风险主

要集中于中国，占截至二零二五年三

月三十一日应收账款总额的

99%

（二

零二四年：

99%

）。本集团之信贷风

险亦集中于其最大客户及五大客户，

分别占应收账款总额之

57%

（二零

二四年：

55%

）及

87%

（二零二四年：

84%

）。

为降低信贷风险，尤其是借贷业务的

信贷风险，本集团已采取及遵循一系

列内部控制程序，以确保全面风险管

理，从而保障本公司及其股东的利

益。本集团于信贷风险评估、信贷审

批及持续监控贷款可回收性及贷款收

回方面所采取的主要内部控制概述如

下：

(1)

业务团队进行信贷风险评估

接获潜在客户申请后，业务团

队将按照香港适用法律法规

的规定，执行「了解您的客户」

（「

KYC

」）程序，对申请人及担保

人（如有）以及彼等各自的资产及

财务状况进行背景及信贷审查，

与申请人进行面谈。

(2)

业务团队制定初步业务计划

业务团队根据信贷风险评估结

果，计及以下因素后将制定贷款

的关键条款（包括本金、利率及期

限）及发布初步业务计划：

(a)

是否有任何个人或公司担

保；

(b)

是否有任何抵押；

(c)

是否有上市规则所界定的任

何关连人士关系；

(d)

个人客户的背景、收入流及

自身财务状况；

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Credit risk (Continued)

The Group’s concentration of credit risk by geographical locations

are mainly in the PRC, which acounted for 99% (2024: 99%) of

the total trade receivables as at 31 March 2025. The Group has

concentration of credit risk as 57% (2024: 55%) and 87% (2024:

84%) of the total trade receivables were due from the Group’s

largest customer and the five largest customers respectively.

In order to minimise the credit risk, especialy on the money

lending busines, the Group has adopted and folowed a series

of internal control procedures to ensure a comprehensive risk

management, so as to safeguard the interests of the Company and

its shareholders. The key internal controls adopted by the Group

in terms of credit risk asesment, credit aproval and ongoing

monitoring of loan recoverability and loan colection are outlined

below:

(1) Credit risk asesment by the busines team

After receiving the potential customer’s aplication, the

busines team wil, in compliance with the requirements

under aplicable laws and regulations in Hong Kong, perform

know-your-client (the “KYC”) proces, conduct background

and credit checks on the aplicant and guarantor (if any) and

their respective asets and financial conditions, and conduct

interviews with the aplicant.

(2) Formulation of the preliminary busines

proposal by the busines team

Based on the results of the credit risk asesment, the

busines team wil formulate the key terms of the loan,

including the principal amount, the interest rate and the

tenure, and isue a preliminary busines proposal, taking into

consideration factors including:

(a) whether there are any personal or corporate guarantes;

(b) whether there is any security;

ascribed under the Listing Rules;

(d) the background, income stream, and personal financial

position of individual clients;

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

财务风险管理目标及政策

（续）

信贷风险

（续）

(2)

业务团队制定初步业务计划

（续）

(e)

公司客户的财务状况、业务

表现、行业声誉、商业计划

及股东背景；

(f)

提供有关财务援助服务的成

本（如有）；

(g)

风险因素；及

(h)

借款人对所得款项的拟定用

途。

所厘定利率应反映交易的风险水

平并须符合适用法律规定。

(3)

风险控制及合规部进行评估

本集团风险控制及合规部接获业

务团队的相关申请材料及初步业

务计划后，将独立审核整个申请

程序，包括

KYC

、尽职调查及信贷

风险评估材料并对交易条款作进

一步评估，形成独立意见及╱或

建议。

(4)

信贷审批

通过上述信贷评估程序的业务随

后将转至本公司执行委员会或董

事局或股东（视情况而定）根据上

市规则项下的适用百分比所指交

易规模进行审批。本公司的公司

秘书将计算每笔交易的测试规模

以供董事审查及考量，确保符合

上市规则有关通知及股东批准等

规定，必要时可咨询本公司的法

律顾问或财务顾问。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Credit risk (Continued)

(2) Formulation of the preliminary busines

proposal by the busines team (Continued)

(e) the financial status, busines performance, reputation in

industry, busines plan and shareholder’s background of

the corporate customers;

(f) the cost of providing such financial asistance services (if

any);

(g) the risk factors; and

(h) the proposed use of proceds by borowers.

The interest rate determined should reflect the risk level

for the transaction and should be in compliance with the

requirements under aplicable laws.

(3) Asesing by the risk control and compliance

department

After receiving the relevant aplication materials and the

preliminary busines proposal from the busines team, the

risk control and compliance department of the Group wil

independently review the entire aplication including the

KYC, due diligence and credit risk asesment materials and

further evaluate the terms of the transaction, and formulate

its independent opinions and/or sugestions.

(4) Credit aproval

For the busines cases which have pased the credit

asesment procedures as outlined above, they wil then

be pased to the executive comite or the Board or the

shareholders of the Company (as the case may be) for

aproval in acordance with the transaction size indicated

by aplicable percentage ratios under the Listing Rules.

The company secretary of the Company wil calculate the

size tests for each transaction for Directors’ review and

consideration in order to comply with the Listing Rules

including the notification and shareholder’s aproval

requirements, and where necesary, consult with the

Company’s legal adviser or financial adviser.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

财务风险管理目标及政策

（续）

信贷风险

（续）

(5)

持续监控贷款可回收性及贷

款收回

(a)

本集团将出具月结单，载列

尚未偿还应付款项及到期

日，并寄发予相关客户及业

务团队，以便业务团队适时

跟进。

(b)

业务团队将定期与客户沟

通，了解客户的最新情况。

(c)

将要求客户定期提交证明文

件（如财务报表、银行或证券

账户报表及权证书）。本集团

将多措并举，密切监测客户

的情况，留意任何可能导致

拖欠付款的不利情况或危险

信号。

(d)

对于拖欠付款的客户，将发

出逾期还款通知，并可能前

往客户办公室或住宅单位。

本集团将分析逾期客户的

财务状况，并与客户进行讨

论，更新还款计划（如适合）

以期逐步收回逾期付款。逾

期交易的情况将定期向本公

司管理层及董事汇报。如有

必要，本集团可能在征求法

律意见后开始对客户采取法

律行动。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Credit risk (Continued)

(5) On going monitoring of loan recoverability and

loan colection

(a) The Group wil isue a monthly statement seting out the

outstanding payables and the due dates, which wil be

sent to the relevant customer as wel as for the busines

team to folow up in due course.

(b) The busines team wil comunicate with the customers

on a regular basis to understand the customers’ latest

situation.

documents (such as financial statements, bank or

securities acount statements and title certificates)

on a regular basis. The Group wil closely monitor the

situation of the customers by various means and watch

out for any adverse condition or red flag which may give

rise to a default in payment.

(d) For customers who are in default, an overdue repayment

notice wil be isued, and the customer’s ofice or

residential unit may be visited. The Group wil analyse

the financial status of the overdue customers, and

discus with the customers and make updates to the

repayment plan as apropriate with a view to gradualy

recover the overdue payments. The status of the overdue

transactions wil be reported to the management

and Directors of the Company on a regular basis. If

necesary, the Group may comence legal actions

against the customer after seking legal advice.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

财务风险管理目标及政策

（续）

信贷风险

（续）

本集团比较金融资产于报告日期之违

约风险与于初始确认日期之违约风

险，以评估金融资产之信用风险有否

于各报告期内按持续基准大幅增加。

本集团考虑可得合理及有理据支持之

前瞻性资料。尤其使用下列资料：

－

预期导致借款人履行责任能力出

现重大变动之业务、财务或经济

状况之实际或预期重大不利变

动；

－

借款人经营业绩之实际或预期重

大变动；

－

同一借款人其他金融工具的信贷

风险大幅增加；

－

抵押品价值或担保质量或信贷增

级的重大变动；及

－

借款人预期表现及行为之重大变

动，包括借款人之付款状况变动。

倘涉及合约付款之债务人逾期超过

日，则假定信贷风险大幅增加，除非本

集团有可靠信息显示并非如此。倘债

务人未能于合约付款到期后

日内作

出合约付款且该债务人不大可能偿还

到期款项，则金融资产出现违约。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Credit risk (Continued)

The Group considers whether there has ben a significant increase

in credit risk of financial asets on an ongoing basis throughout

each reporting period by comparing the risk of a default ocuring

as at the reporting date with the risk of default as at the date

of initial recognition. It considers available reasonable and

suportive forwarding-loking information. Especialy the folowing

information is used:

– actual or expected significant adverse changes in busines,

financial or economic conditions that are expected to cause

a significant change to the borower’s ability to met its

obligations;

– actual or expected significant changes in the operating results

of the borower;

– significant increases in credit risk on other financial

instruments of the same borower;

– significant changes in the value of the colateral or in the

quality of guarantes or credit enhancements; and

– significant changes in the expected performance and behavior

of the borower, including changes in the payment status of

borowers.

A significant increase in credit risk is presumed if a debtor is more

than 30 days past due in making a contractual payment, unles

the Group has suportable information which can demonstrate

otherwise. A default on a financial aset ocurs when a debtor fails

to make contractual payments within 90 days when they fal due

and this debtor is unlikely to repay the amount due.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

财务风险管理目标及政策

（续）

信贷风险

（续）

金融资产于合理预期无法收回（例如

债务人无法与本集团达成还款计划）

时撇销。倘本集团厘定债务人并无资

产或收入来源可产生足够现金流偿还

拟撇销款项时，本集团一般会将有关

应收款项分类作撇销。倘应收款项获

撇销，则本集团（在实际可行及符合经

济效益之情况下）继续采取强制行动

试图收回到期应收款项。

除于各附注指定者外，本集团将应收

贷款及利息、应收融资租赁款项、其他

应收贷款及利息、按金及其他应收款

项、应收一间联营公司款项分为四类

用以分别反映其信贷风险，及亏损拨

备如何按两种类别分别厘定。在计算

预期信贷亏损率时，本集团根据市场

基准或各类别的内部记录考虑过往亏

损率，并就未来数据进行调整。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Credit risk (Continued)

Financial asets are writen of when there is no reasonable

expectation of recovery, such as a debtor failing to engage in a

repayment plan with the Group. The Group normaly categorises a

receivable for write of when the Group determine that the debtor

does not have asets or source of income that could generate

suficient cash flow to repay the amounts subject to write-of.

Where receivables have ben writen of, the Group, if practicable

and economical, continues to engage in enforcement activity to

atempt to recover the receivable due.

Save for specified in respective notes, the Group uses four

categories for loans and interest receivables, finance lease

receivables, other loans and interest receivables, deposits and other

receivables, amounts due from an asociate which reflect their

credit risk and how the los provision is determined for each of the

categories. In calculating the expected credit los rates, the Group

considers historical los rates based on the market benchmark or

internal records for each category and adjusts for forward loking

data.

CategoryDefinitionLos provision

类别释义亏损拨备

PerformingThe counterparty has a low risk of default12-month expected credit loses

(“ECL”)

良好对手方违约风险低

个月预期信贷亏损

（「预期信贷亏损」）

DoubtfulThere has ben a significant increase in

credit risk since initial recognition

Lifetime ECL – not credit-impaired

不良信贷风险自初步确认以来大幅增加全期预期信贷亏损－无信贷减值

In defaultThere is evidence indicating the aset is

credit-impaired

Lifetime ECL – credit-impaired

违约有证据表示资产已出现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 of

撇销有证据表示债务人出现严重财政困难，

而本集团无实际可收回款项的预期。

金额撇销

千港元	千港元	千港元	千港元	千港元	千港元
390,627	40,788	10,084	202,640	278	644,417
(144,883)	(40,788)	(1,254)	–	–	(186,925)
–	–	9	–	–	9
245,744	–	8,839	202,640	278	457,501

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

财务风险管理目标及政策

（续）

信贷风险

（续）

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Credit risk (Continued)

Loans and

interest

receivables

Finance

lease

receivables

Other loans

and interest

receivables

Deposits

and other

receivables

Amounts

due from an

asociateTotal

应收贷款及

利息

应收融资

租赁款项

其他应收

贷款及利息

按金及其他

应收款项

应收一间

联营公司

款项总计

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

二零二五年

Carying amount

账面值

Los alowance

亏损拨备

Exchange diference

汇兑差额

Carying amount (net)

账面值（净额）

Loans and

interest

receivables

Finance

lease

receivables

Other loans

and interest

receivables

Deposits

and other

receivables

Amounts

due from an

asociateTotal

应收贷款及

利息

应收融资

租赁款项

其他应收

贷款及利息

按金及其他

应收款项

应收一间

联营公司

款项总计

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

二零二四年

Carying amount

账面值

445,45741,84910,226210,336186708,054

Los alowance

亏损拨备

(133,561)(41,849)–(175,410)

Carying amount (net)

账面值（净额）

311,896–10,226210,336186532,644

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

财务风险管理目标及政策

（续）

信贷风险

（续）

所有该等应收款项（经扣除亏损拨备）

均被视为低风险且属「良好」类别，乃

由于其违约风险低及偿还能力强。

流动资金风险

为管理流动资金风险，本集团监控并

维持充裕现金及现金等值项目，足以

供管理层为本集团营运提供资金及减

低现金流量波动之影响。管理层监控

其银行结余及现金之使用状况，以降

低流动资金风险。

于各报告期末，所有金融负债均须应

要求或于一年内偿还。

公平值计量

董事认为，由于还款期限属短期或即

时到期，金融资产及金融负债按摊销

成本记录于综合财务报表之账面值与

其公平值相若。

下表提供按经常性基准于各报告期末

以公平值计量之金融工具分析，根据

本集团会计政策根据公平值可观察或

不可观察程度分类为第一层、第二层

或第三层。

8. FINANCIAL RISK MANAGEMENT OBJECTIVES

AND POLICIES (CONTINUED)

Credit risk (Continued)

Loans and

interest

receivables

Finance

lease

receivables

Other loans

and interest

receivables

Deposits

and other

receivables

Amounts

due from

an asociateTotal

应收贷款及

利息

应收融资

租赁款项

其他应收

贷款及利息

按金及其他

应收款项

应收一间

联营公司

款项总计

二零二五年

37%100%12%–29%

二零二四年

30%100%–25%

Al of these receivables after los alowance are considered to

have low risk and under the ‘Performing’ category because they

have a low risk of default and have strong ability to met their

obligations.

Liquidity risk

In the management of the liquidity risk, the Group monitors and

maintains a level of cash and cash equivalents demed adequate

by the management to finance the Group’s operations and

mitigate the efects of fluctuations in cash flows. The management

monitors the utilisation of its bank balances and cash so as to

minimise the liquidity risk.

The maturity dates of al financial liabilities are repayable on

demand or within one year as at the end of each of the reporting

periods.

9. FAIR VALUE MEASUREMENTS

The Directors consider that the carying amounts of financial

asets and financial liabilities recorded at amortised cost in the

consolidated financial statements aproximate their fair values due

to short-term or imediate maturities.

The folowing table provides an analysis of financial instruments

that are measured at fair value at the end of each reporting period

for recuring measurement, grouped into Levels 1, Levels 2 or

Levels 3 based on the degre to which the fair value is observable

or unobservable in acordance with the Group’s acounting policy.

千港元	千港元	千港元	千港元
–	7,920	–	7,920
–	–	107,268	107,268
–	7,920	107,268	115,188

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

公平值计量

（续）

于二零二五年三月三十一日之公平值

层级之层级披露：

于二零二四年三月三十一日之公平值

层级之层级披露：

9. FAIR VALUE MEASUREMENTS (CONTINUED)

Disclosures of level in fair value hierarchy at 31 March 2025:

Fair value measurements using

使用以下输入数据之公平值计量

Level 1:Level 2:Level 3:Total

第一层：第二层：第三层：总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Recuring fair value measurements:

经常性公平值计量：

Financial asets at fair value through

other comprehensive income

按公平值计入其他全面收益

之金融资产

– Unlisted equity security

－非上市股本证券

Investment properties

投资物业

Total recuring fair value

measurements

经常性公平值计量总额

Disclosures of level in fair value hierarchy at 31 March 2024:

Fair value measurements using

使用以下输入数据之公平值计量

Level 1:Level 2:Level 3:Total

第一层：第二层：第三层：总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Recuring fair value

measurements:

经常性公平值计量：

Financial asets at fair value

through other comprehensive

income

按公平值计入其他全面收益

之金融资产

– Unlisted equity security

－非上市股本证券

–5,260–5,260

Investment properties

投资物业

–110,142110,142

Total recuring fair value

measurements

经常性公平值计量总额

–5,260110,142115,402

千港元
7,920

千港元
107,268

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

公平值计量

（续）

公平值计量所用之估值技术及输入数

据之披露：

第二层公平值计量

第三层公平值计量

于本年度及过往年度，各公平值层级

之间并无进行转拨。

9. FAIR VALUE MEASUREMENTS (CONTINUED)

Disclosure of valuation techniques and inputs used in fair value

measurements:

Level 2 fair value measurements

DescriptionValuation techniqueInputs20252024

详情估值技术输入数据二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Financial asets at

fair value through other

comprehensive income

– Unlisted equity security

Comparable

Transaction Method

Share price and

marketability

discount

5,260

按公平值计入其他全面收益

之金融资产

－非上市股本证券

比较交易法股价及市场流通性

折让

Level 3 fair value measurements

DescriptionValuation techniqueUnobservable inputsRange

Efect on fair

value for

increase of

input20252024

详情估值技术不可观察输入数据范围

输入数据增加

对公平值之影响二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Investment propertiesIncome capitalisation(i) Monthly rental

(i) Rental yield

RMB165/m

(i) Increase

(i) Decrease

110,142

投资物业收益资本化

(i)

月租费

(i)

租金收益率

人民币

元╱平方米

(i)

增加

(i)

减少

There were no transfers betwen levels of fair value hierarchy in

the curent and prior years.

千港元
110,142
(1,945)
(929)
107,268
(1,945)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

公平值计量

（续）

此等第三层公平值计量之结余于年内

变动如下：

9. FAIR VALUE MEASUREMENTS (CONTINUED)

The movements during the year in the balance of these level 3 fair

value measurements are as folow:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Investment properties

投资物业

At begining of year

于年初

121,433

Fair value los

公平值亏损

(4,903)

Exchange diferences

汇兑差额

(6,388)

At end of year

于年末

110,142

Change in fair value los included in profit

or los for asets held at the end of the

reporting period

于报告期末所持资产计入

损益的公平值亏损变动

(4,903)

千港元
5,077
–
11,434
72,235
–
–
9,948
6,280
11,109
213,349
116,083
–
–
1,621
–
116,083
116,083
–
116,083

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

10.

收益

年内本集团收益之分析如下：

10. REVENUE

An analysis of the Group’s revenue for the year is as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Continuing operations

持续经营业务

Interest income from money lending

借贷利息收入

Brokerage comision and consultancy

income from securities and future

brokerage related services

证券及期货经纪相关服务经纪

佣金及顾问收入

Heating and coling suply by geothermal

energy

地热能供暖制冷

Construction contracting services fe

income

建筑承包服务费收入

Interior design service income

室内设计服务收入

Project management service income

项目管理服务收入

Heating suply and industrial steam income

供暖及工业蒸汽收入

Rental income

租金收入

Data analytical service income

数据分析服务收入

Discontinued operations

已终止业务

Provision of international air and sea

freight forwarding services

提供国际航空及海上货运服务

Consultancy income from finance leases

融资租赁顾问收入

Representing:

即：

– Continuing operations

－持续经营业务

– Discontinued operations

－已终止业务

千港元	千港元	千港元
104,726	–	104,726
5,077	–	5,077
6,280	–	6,280
116,083	–	116,083
–	–	–
104,726	–	104,726
104,726	–	104,726

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

10.

收益

（续）

10. REVENUE (CONTINUED)

二零二五年二零二四年

Continuing

operations

Discontinued

operationsTotal

Continuing

operations

Discontinued

operationsTotal

持续经营业务已终止业务总计持续经营业务已终止业务总计

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

Revenue from contracts with

customers (Note)

客户合约收益（附注）

199,5611,621201,182

Revenue from other sources:

来自其他来源之收益：

Interest income from money lending

借贷利息收入

7,455–7,455

Rental income from investment

properties

投资物业之租金收入

6,333–6,333

213,3491,621214,970

Timing of recognition of revenue from

contracts with customers:

客户合约收益确认时间：

At a point in time

于某一时间点

–1,6211,621

Over time

随时间推移

199,561–199,561

199,5611,621201,182

–	–	–	–	–	–	–	–	–	–
–	–	–	11,434	72,235	11,109	–	9,948	–	104,726
–	–	–	11,434	72,235	11,109	–	9,948	–	104,726
–	–	–	–	–	–	–	–	–	–
–	–	–	11,434	–	–	–	–	–	11,434
–	–	–	–	72,235	–	–	–	–	72,235
–	–	–	–	–	–	–	–	–	–
–	–	–	–	–	11,109	–	–	–	11,109
–	–	–	–	–	–	–	–	–	–
–	–	–	–	–	–	–	9,948	–	9,948
–	–	–	11,434	72,235	11,109	–	9,948	–	104,726
–	–	–	–	–	–	–	–	–	–
–	–	–	11,434	72,235	11,109	–	9,948	–	104,726
–	–	–	11,434	72,235	11,109	–	9,948	–	104,726

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

10.

收益

（续）

附注：

客户合约收益之细分：

截至二零二五年三月三十一日止年度

10. REVENUE (CONTINUED)

Note:

Disagregation of revenue from contracts with customers:

Year ended 31 March 2025

Continuing operations

Discontinued

operations

持续经营业务已终止业务

Trading of

gods

Securities

and futures

brokerage

Property

brokerage

Heating

and coling

suply of

geothermal

energy

Building

construction

contracting

Customised

technical

suport

Project

management

Centralised

heating

Finance

leasingTotal

买卖商品

证券及

期货经纪物业经纪

地热能

供暖制冷

楼宇

建筑承包

特制

技术支援项目管理集中供热融资租赁总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

Geographic Markets

地理市场

Hong Kong

香港

PRC

中国

Major Products/Services

主要产品╱服务

Financial services

金融服务

Heating and coling suply by geothermal energy

地热能供暖制冷

Building construction contracting services

楼宇建筑承包服务

Interior design services

室内设计服务

Data analytical services

数据分析服务

Project management services

项目管理服务

Heating suply and industrial steam

供暖及工业蒸汽

Timing of recognition of revenue from

contracts with customers

客户合约收益确认时间

At a point in time

于某一时间点

Over time

随时间推移

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

10.

收益

（续）

附注：（续）

截至二零二四年三月三十一日止年度

10. REVENUE (CONTINUED)

Note: (Continued)

Year ended 31 March 2024

Continuing operationsDiscontinued operations

持续经营业务已终止业务

Trading of

gods

Securities

and futures

brokerage

Property

brokerage

Heating

and coling

suply of

geothermal

energy

Building

construction

contracting

Customised

technical

suport

Project

management

Centralised

heating

International

air and sea

freight

forwarding

Finance

leasingTotal

买卖商品

证券及

期货经纪物业经纪

地热能

供暖制冷

楼宇

建筑承包

特制

技术支援项目管理集中供热

国际航空及

海上货运融资租赁总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

Geographic Markets

地理市场

Hong Kong

香港

–45–45

PRC

中国

–16,425102,73417,63710,79251,928–199,516

Singapore

新加坡

–1,621–1,621

–45–16,425102,73417,63710,79251,9281,621–201,182

Major Products/Services

主要产品╱服务

Financial services

金融服务

–45–45

International air and sea freight

forwarding services

国际航空及海上货运服务

–1,621–1,621

Heating and coling suply by

geothermal energy

地热能供暖制冷

–16,425–16,425

Building construction contracting

services

楼宇建筑承包服务

–102,734–102,734

Interior design services

室内设计服务

–254–254

Data analytical services

数据分析服务

–17,383–17,383

Project management services

项目管理服务

–10,792–10,792

Heating suply and industrial steam

供暖及工业蒸汽

–51,928–51,928

–45–16,425102,73417,63710,79251,9281,621–201,182

Timing of recognition of revenue

from contracts with customers

客户合约收益确认时间

At a point in time

于某一时间点

–1,621–1,621

Over time

随时间推移

–45–16,425102,73417,63710,79251,928–199,561

–45–16,425102,73417,63710,79251,9281,621–201,182

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

10.

收益

（续）

买卖商品

买卖商品收益于商品交付及所有权转

移时确认，届时下列全部条件已达成：

－

本集团将商品拥有权之主要风险

及回报转移予买方；

－

本集团并无保留对所售商品之持

续管理参与权（一般达致与拥有

权相关之程度），亦无保留实际控

制权；

－

收益金额能可靠地计量；

－

与交易相关之经济利益将可能流

入本集团；及

－

就该项交易已经或将会产生之成

本能可靠地计量。

向客户销售一般按

天信贷期作出。

融资租赁

融资租赁顾问收入于提供服务之会计

期间内确认。客户根据合约订明的付

款时间表向本集团支付顾问服务费。

证券及期货经纪

证券及期货合约交易之佣金收入于提

供服务时按交易日基准确认，其金额

可获可靠估计且收入亦将可能取得。

佣金收入于各自交易日之结算日期到

期，一般为各自交易日后两或三个营

业日。

证券及期货经纪相关服务顾问收入于

提供服务之会计期间内确认。客户根

据合约订明的付款时间表向本集团支

付顾问服务费。

10. REVENUE (CONTINUED)

Trading of gods

Revenue from the trading of gods is recognised when the gods

are delivered and titles have pased, at which time al the folowing

conditions are satisfied:

– the Group has transfered to the buyer the significant risks

and rewards of ownership of the gods;

– the Group retains neither continuing managerial involvement

to the degre usualy asociated with ownership nor efective

control over the gods sold;

– the amount of revenue can be measured reliably;

– it is probable that the economic benefits asociated with the

transaction wil flow to the Group; and

– the costs incured or to be incured in respect of the

transaction can be measured reliably.

Sales to customers are normaly made with credit terms of 90 days.

Finance leasing

Consultancy income from finance leasing is recognised in the

acounting period in which the services are rendered. The

customers pay the consultancy service fe to the Group acording

to the payment schedules as stipulated in the contracts.

Securities and futures brokerage

Comision income on dealing in securities and futures contract is

recognised on a trade date basis when the services are rendered,

the amount for which can be reliably estimated and it is probable

that the income wil be received. The comision income is due on

the setlement date of their respective trade dates, normaly two or

thre busines days after the respective trade date.

Consultancy income from securities and future brokerage related

services is recognised in the acounting period in which the

services are rendered. The customers pay the consultancy service

fe to the Group acording to the payment schedules as stipulated

in the contracts.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

10.

收益

（续）

物业经纪

物业代理合约交易的佣金收入乃于服

务提供，而有关金额能够可靠估计及

很可能将取得收入时确认。客户于完

成出售物业时向本集团支付佣金收

入。

物业经纪相关服务顾问收入于提供服

务之会计期间内确认。客户根据合约

订明的付款时间表向本集团支付顾问

服务费。

地热能供暖制冷

地热能供暖制冷的收入于提供服务时

确认。客户根据实际消耗的供暖制冷

支付费用。倘有关付款超过所提供服

务，则确认合约负债。

楼宇建筑承包

本集团向客户提供建筑承包服务。倘

能合理计量达成建筑合约履约责任的

进度，合约收益及合约成本采用完工

百分比法（参考相关合约截至目前所

产生合约成本与估计合约成本总额的

百分比计量）确认。此方法能最为可靠

地估计完工百分比。

倘无法合理计量达成建筑合约履约责

任的进度，收益仅会于所产生合约成

本预期可收回时确认。

客户根据合约订明的付款时间表向

本集团支付合约价格。倘本集团提供

的服务超过有关付款，则确认合约资

产。倘有关付款超过所提供服务，则确

认合约负债。

10. REVENUE (CONTINUED)

Property brokerage

Comision income on dealing in property agency contract is

recognised when the services are rendered, the amount for which

can be reliably estimated and it is probable that the income wil be

received. The customers pay the comision income to the Group

upon the sales of property is completed.

Consultancy income from property brokerage related services is

recognised in the acounting period in which the services are

rendered. The customers pay the consultancy service fe to the

Group acording to the payment schedules as stipulated in the

contracts.

Heating and coling suply by geothermal

energy

Income from heating and coling suply by geothermal energy

is recognised when the services are rendered. The customers

pay the fe acording to the heating and coling suply actualy

consumed. If the payments exced the service rendered, a contract

liability is recognised.

Building construction contracting

The Group provides construction contracting services to the

customers. When the progres towards complete satisfaction of

the performance obligations of a construction contract can be

measured reasonably, revenue from the contract and the contract

costs are recognised using the percentage of completion method,

measured by reference to the percentage of contract costs incured

to date to the estimated total contract costs for the contract. This

method provides the most reliable estimate of the percentage of

completion.

When the progres towards complete satisfaction of the

performance obligations of a construction contract canot be

measured reasonably, revenue is recognised only to the extent of

contract costs incured that is expected to be recoverable.

The customers pay the contract prices to the Group acording to

the payment schedules as stipulated in the contracts. If the service

rendered by the Group exceds the payments, a contract aset is

recognised. If the payments exced the service rendered, a contract

liability is recognised.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

10.

收益

（续）

特制技术支援

本集团向客户提供特制技术支援服

务，包括楼宇建筑及室内设计服务以

及数据分析服务。楼宇建筑及室内设

计服务收入以及数据分析服务收入于

提供服务且有关金额可获可靠估计及

收入亦将可能取得时确认。客户根据

合约订明的付款时间表向本集团支付

服务收入。

项目管理

本集团项目管理业务之收益源自代建

协议及管理服务。项目管理服务收入

于提供服务时且有关金额可获可靠估

计及收入亦将可能取得时确认。客户

根据合约订明的付款时间表向本集团

支付服务收入。

集中供热

供暖及工业蒸气收入于提供服务时确

认。客户根据实际消耗的供热及工业

蒸气支付费用。倘有关付款超过所提

供服务，则确认合约负债。

11.

分部资料

就资源分配及分部表现评估向董事

（即主要营运决策者）汇报之资料聚

焦于出售商品或交付或提供服务之种

类。董事选择围绕产品及服务之差异

组建本集团。在设定本集团的可报告

分部时，主要营运决策者并无将所识

别的营运分部汇合。

明确而言，本集团之可报告分部如下：

(a)

买卖商品分部于中国从事商品买

卖，包括但不限于电子用品；

(b)

融资租赁分部于中国从事厂房及

机器融资租赁以及就融资租赁提

供咨询服务。由于未能符合牌照

要求（详情请参阅附注

42(a)

），该

分部于年内终止；

10. REVENUE (CONTINUED)

Customised technical suport

The Group provides customised technical suport services which

include building architecture and interior design services and

data analytical services to the customer. Building architecture and

interior design services income and data analytical services income

are recognised when the services are rendered, the amount for

which can be reliably estimated and they are probable that the

income wil be received. The customers pay the services income to

the Group acording to the payment schedules as stipulated in the

contracts.

Project management

Revenue from the Group’s project management busines derived

from entrusted construction and management services. Project

management service income is recognised when the services are

rendered, the amount for which can be reliably estimated and it is

probable that the income wil be received. The customers pay the

service income to the Group acording to the payment schedules

as stipulated in the contracts.

Centralised heating

Heating suply and industrial steam income is recognised when the

services are rendered. The customers pay the fe acording to the

heating and industrial steam actualy consumed. If the payments

exced the service rendered, a contract liability is recognised.

11. SEGMENT INFORMATION

Information reported to the Directors, being the chief operating

decision maker, for the purpose of resource alocation and

asesment of segment performance focuses on the type of gods

sold or services delivered or provided. The Directors have chosen

to organise the Group around diference in products and services.

No operating segments identified by the chief operating decision

maker have ben agregated in ariving at the reportable segments

of the Group.

Specificaly, the Group’s reportable segments are as folows:

(a) Trading of gods segment engages in trading of products

including but not limited to electronic apliance in the PRC;

(b) Finance leasing segment engages in finance leasing of plant

and machinery as wel as providing consultancy services with

respect of finance leasing in the PRC. Due to the failure of

fulfilment of the licence requirements (details refer to note

42 (a), this segment was discontinued during the year;

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

11.

分部资料

（续）

(c)

借贷分部于香港从事借贷；

(d)

证券及期货经纪分部于香港从事

证券及期货买卖服务以及提供证

券及期货经纪相关顾问服务；

(e)

物业投资分部于中国从事物业投

资以取得租金收入及资本增值；

(f)

特制技术支援分部于中国从事提

供楼宇建筑及室内设计服务以及

数据分析服务；

(g)

物业经纪分部于中国从事提供物

业代理及顾问服务；

(h)

项目管理分部于中国从事代建及

项目管理服务；

(i)

地热能分部于中国从事向楼宇提

供地热能供暖制冷；

(j)

楼宇建筑承包分部于中国从事按

项目基准提供楼宇建筑承包服

务；及

(k)

集中供热分部于中国从事使用燃

煤锅炉透过集中管道网提供集中

供热业务，包括工业蒸气。于二

零二四年七月，运城经济技术开

发区管理委员会（「运城管理委

员会」）向本集团送达日期为二

零二四年七月二十二日的通知及

决定根据特许经营协议终止条款

单方面终止特许经营协议（「终

止」）。因此，该分部已自二零二四

年七月二十三日起暂停经营。本

集团就终止申请行政复核，并已

被运城市人民政府驳回。随后，

本集团就终止向运城市盐湖区

人民法院提起行政诉讼，行政诉

讼仍处于一审阶段。根据中国法

律顾问的意见，行政诉讼程序冗

长，且获得法院撤销终止的判令

存在高度不确定性。本集团于报

告期末后出售集中供热业务。

11. SEGMENT INFORMATION (CONTINUED)

Kong;

(d) Securities and futures brokerage segment engages in

securities and futures dealing services as wel as providing

consultancy services with respect of securities and futures

brokerage in Hong Kong;

(e) Property investment segment engages in investments of

properties for rental income and capital apreciation in the

PRC;

(f) Customised technical suport segment engages in provision

of building architecture and interior design services and data

analytical services in the PRC;

(g) Property brokerage segment engages in provision of property

agency and consultancy service in the PRC;

(h) Project management segment engages in entrusted

construction and projects management services in the PRC;

(i) Geothermal energy segment engages in provision of heating

and coling suply by geothermal energy to buildings in the

PRC;

(j) Building construction contracting segment engages in

provision of building construction contracting service on

project basis in the PRC; and

(k) Centralised heating segment engages in the busines of using

coal-fired boilers to provide centralised heating, including

industrial steam, through centralised pipe networks in the

PRC. In July 2024, the Management Comite of Yuncheng

Economic and Technological Development Zone*

（运城经

济技术开发区管理委员会）

(the “Yuncheng Management

Comite”) served a notice dated 22 July 2024 to the

Group and decided to unilateraly terminate the franchise

agrement pursuant to the termination provisions thereof (the

“Termination”). As a result, this segment has ben suspended

since 23 July 2024. The Group requested an administrative

review against the Termination and it has ben rejected by

the Yuncheng Municipal People’s Government. The Group has

then initiated an administrative litigation with the Peoples’

Court of Yanhu District in Yuncheng City*

（运城市盐湖区

人民法院）

against the Termination and the administrative

litigation is stil in the proces of the first instance trial.

Based on the PRC legal adviser’s opinion, the administrative

litigation is subject to lengthy proces and there is high

uncertainty in obtaining the court order to withdraw the

Termination. The Group disposed the centralised heating

busines subsequent to the end of the reporting period.

–	5,077	–	6,280	11,109	–	–	11,434	72,235	9,948	–	116,083
(11,778)	(8,447)	(4,924)	1,044	1,932	(1,162)	(10,829)	(31,824)	3,739	(40,494)	(4,081)	(106,824)
											(1,254)
											2,304
											(36,473)
											(142,247)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

11.

分部资料

（续）

分部收益及业绩

下文为本集团按可报告及经营分部划

分之收益及业绩分析。

截至二零二五年三月三十一日止年度

截至二零二四年三月三十一日止年度

11. SEGMENT INFORMATION (CONTINUED)

Segment revenues and results

The folowing is an analysis of the Group’s revenue and results by

reportable and operating segments.

Year ended 31 March 2025

Continuing operations

Discontinued

operations

持续经营业务已终止业务

Trading of

gods

Money

lending

Securities

and futures

brokerage

Property

investment

Customised

technical

suport

Property

brokerage

Project

management

Geothermal

energy

Building

construction

contracting

Centralised

heating

Finance

leasingTotal

买卖商品借贷

证券及

期货经纪物业投资

特制

技术支援物业经纪项目管理地热能

楼宇

建筑承包集中供热融资租赁总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

Revenue from external customers

外部客户收益

Reportable segment profit/(los)

可报告分部溢利╱（亏损）

Impairment los on other loan and

interest receivables

其他应收贷款及利息之

减值亏损

Unalocated corporate income

未分配企业收入

Unalocated corporate expenses

未分配企业开支

Los before tax

除税前亏损

Year ended 31 March 2024

Continuing operationsDiscontinued operations

持续经营业务已终止业务

Trading of

gods

Money

lending

Securities

and futures

brokerage

Property

investment

Customised

technical

suport

Property

brokerage

Project

management

Geothermal

energy

Building

construction

contracting

Centralised

heating

Finance

leasing

International

air and

sea freight

forwardingTotal

买卖商品借贷

证券及

期货经纪物业投资

特制

技术支援物业经纪项目管理地热能

楼宇

建筑承包集中供热融资租赁

国际航空及

海上货运总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

Revenue from external customers

外部客户收益

–7,455456,33317,637–10,79216,425102,73451,928–1,621214,970

Reportable segment profit/(los)

可报告分部溢利╱（亏损）

(15,389)(2,456)(6,665)2416,521(3,789)(29,337)(5,829)(15,362)(19,725)(1,148)(551)(93,489)

Share of los of asociates

分占联营公司亏损

(9)

Gain on disposal of a subsidiary

出售一间附属公司之收益

Gain on disposal of asociates

出售联营公司之收益

Unalocated corporate income

未分配企业收入

4,364

Unalocated corporate expenses

未分配企业开支

(39,721)

Los before tax

除税前亏损

(128,411)

4,727	246,583	1,249	107,398	169,101	9,690	37,844	161,889	535,187	116,622	–	1,390,290
											145,770
											1,536,060
138,251	–	4,334	818	20,942	1,586	41,111	62,676	370,800	77,267	–	717,785
											201,202
											918,987

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

11.

分部资料

（续）

分部收益及业绩

（续）

报告分部之会计政策与附注

所述本

集团之会计政策相同。分部业绩指由

各分部所（产生之亏损）赚取之溢利，

其并未分配中央行政成本、董事薪

酬、若干物业、厂房及设备以及使用权

资产之折旧、出售一间附属公司之收

益、出售联营公司之收益、汇兑亏损

净额、出售物业、厂房及设备之亏损、

其他应收贷款及利息之减值亏损、若

干租赁负债及信托贷款利息开支、其

他应收贷款之利息收入、银行利息收

入、股息收入及杂项收入。此乃向主要

营运决策者汇报作资源分配及表现评

估的计量。

分部资产及负债

下文为本集团按报告分部划分之资产

及负债分析。

于二零二五年三月三十一日

11. SEGMENT INFORMATION (CONTINUED)

Segment revenues and results (Continued)

The acounting policies of the reportable segments are the same

as the Group’s acounting policies described in note 4. Segment

results represent the (los from) profit earned by each segment

without alocation of central administration costs, Directors’

emoluments, depreciation of certain property, plant and equipment

and right-of-use asets, gain on disposal of a subsidiary, gain on

disposal of asociates, net foreign exchange los, los on disposal

of property, plant and equipment, impairment los on other loan

and interest receivables, interest expense on certain lease liabilities

and trust loans, interest income from other loan receivables, bank

interest income, dividend income and sundry income. This is the

measure reported to the chief operating decision maker for the

purposes of resource alocation and performance asesment.

Segment asets and liabilities

The folowing is an analysis of the Group’s asets and liabilities by

reportable segments.

At 31 March 2025

Continuing operations

Discontinued

operations

持续经营业务已终止业务

Trading of

gods

Money

lending

Securities and

futures

brokerage

Property

investment

Customised

technical

suport

Property

brokerage

Project

management

Geothermal

energy

Building

construction

contracting

Centralised

heating

Finance

leasingTotal

买卖商品借贷

证券及

期货经纪物业投资

特制

技术支援物业经纪项目管理地热能楼宇建筑承包集中供热融资租赁总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

ASETS

资产

Segment asets (Note)

分部资产（附注）

Unalocated corporate asets

未分配企业资产

Consolidated asets

综合资产

LIABILITIES

负债

Segment liabilities

分部负债

Unalocated corporate

liabilities

未分配企业负债

Consolidated liabilities

综合负债

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

11.

分部资料

（续）

分部资产及负债

（续）

于二零二四年三月三十一日

为监察分部表现及于各分部间分配资

源：

–

除按公平值计入其他全面收益之

金融资产、应收一间联营公司款

项、其他应收贷款及利息、已抵

押银行存款、银行结余及现金、

总办事处之设备及若干使用权资

产及其他应收款项外，所有资产

均分配至报告分部；及

–

除税项负债、应付代价及若干租

赁负债、信托贷款以及其他应付

款项外，所有负债均分配至报告

分部。

附注：

就产生经常性亏损并被视为有减值亏损迹

象的业务分部而言，已对相关分部资产的

可能减值亏损进行评估。截至二零二五年

三月三十一日止年度的减值亏损评估及减

值亏损（如适用）详情已于相关附注中披

露。

11. SEGMENT INFORMATION (CONTINUED)

Segment asets and liabilities (Continued)

At 31 March 2024

Continuing operations

Discontinued

operations

持续经营业务已终止业务

Trading of

gods

Money

lending

Securities and

futures

brokerage

Property

investment

Customised

technical

suport

Property

brokerage

Project

management

Geothermal

energy

Building

construction

contracting

Centralised

heating

Finance

leasingTotal

买卖商品借贷

证券及

期货经纪物业投资

特制

技术支援物业经纪项目管理地热能楼宇建筑承包集中供热融资租赁总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

ASETS

资产

Segment asets (Note)

分部资产（附注）

5,549312,7372,026111,718177,0929,93140,148209,249544,860150,4704,3741,568,154

Unalocated corporate asets

未分配企业资产

154,783

Consolidated asets

综合资产

1,722,937

LIABILITIES

负债

Segment liabilities

分部负债

130,447–4,53859114,59260817,83278,779438,92678,3423,387768,042

Unalocated corporate

liabilities

未分配企业负债

196,823

Consolidated liabilities

综合负债

964,865

For the purposes of monitoring segment performances and

alocating resources betwen segments:

– al asets are alocated to reportable segments other than

financial asets at fair value through other comprehensive

income, amounts due from an asociate, other loan and

interest receivables, pledged bank deposit, bank balances and

cash, the equipment of head ofice and certain right-of-use

asets and other receivables; and

– al liabilities are alocated to reportable segments other

than tax liabilities, consideration payables and certain lease

liabilities, trust loans and other payables.

Note: In respect of busines segments which incured recuring loses and were

considered to have indication of sufering impairment los, the asesment

of posible impairment los was conducted on relevant segment asets.

Details of the impairment los asesment and the impairment loses (if

aplicable) made for the year ended 31 March 2025 are disclosed in the

respective notes.

–	–	–	–	–	–	–	3,562	–	5,702	–	–	9,264
–	–	1	–	–	7	–	5,252	6	2,701	69	–	8,036
–	–	–	1,945	–	–	–	–	–	–	–	–	1,945
–	–	–	–	–	–	–	–	–	32	–	4,321	4,353
–	11,322	–	–	–	–	–	–	–	–	–	–	11,322
–	–	–	–	–	–	–	21,823	–	–	–	–	21,823
–	–	–	–	–	–	–	–	–	39,374	–	–	39,374
–	–	–	–	–	–	–	–	–	–	1,254	–	1,254
–	–	–	–	–	–	–	1,764	–	–	(3)	–	1,761
–	(3)	(17)	(1)	(1)	–	(5)	(1)	–	(1)	(355)	(1)	(385)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

11.

分部资料

（续）

其他分部资料

截至二零二五年三月三十一日止年度

11. SEGMENT INFORMATION (CONTINUED)

Other segment information

Year ended 31 March 2025

Continuing operations

Discontinued

operations

持续经营业务已终止业务

Trading of

gods

Money

lending

Securities

and futures

brokerage

Property

investment

Customised

technical

suport

Property

brokerage

Project

management

Geothermal

energy

Building

construction

contracting

Centralised

heatingUnalocated

Finance

leasingTotal

买卖商品借贷

证券及

期货经纪物业投资

特制

技术支援物业经纪项目管理地热能楼宇建筑承包集中供热未分配融资租赁总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

Amounts included in the measure

of segment profit or los or

segment asets:

计量分部损益或分部资产时

计入之金额：

Aditions to non-curent asets

(Note)

添置非流动资产（附注）

Depreciation of property, plant and

equipment

物业、厂房及设备折旧

Unrealised los on fair value change

on investment properties

投资物业公平值变动之

未变现亏损

Impairment los on trade and other

receivables

应收账款及其他应收款项

减值亏损

Impairment los on loans and interest

receivables

应收贷款及利息减值亏损

Impairment los on godwil

商誉之减值亏损

Impairment los on property, plant

and equipment

物业、厂房及设备减值亏损

Impairment los on other loan and

interest receivables

其他应收贷款及利息之

减值亏损

Amounts regularly provided to the

chief operating decision maker

but not included in the measure

of segment profit or los or

segment asets:

定期向主要营运决策者

提供但于计量分部损益

或分部资产时未有计入之

金额：

(Gain)/Los on disposal of property,

plant and equipment

出售物业、厂房及设备之

（收益）／亏损

Interest income

利息收入

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

11.

分部资料

（续）

其他分部资料

（续）

截至二零二四年三月三十一日止年度

附注：

添置非流动资产包括物业、厂房及设备、商

誉、无形资产及投资物业。

11. SEGMENT INFORMATION (CONTINUED)

Other segment information (Continued)

Year ended 31 March 2024

Continuing operationsDiscontinued operations

持续经营业务已终止业务

Trading of

gods

Money

lending

Securities

and futures

brokerage

Property

investment

Customised

technical

suport

Property

brokerage

Project

management

Geothermal

energy

Building

construction

contracting

Centralised

heatingUnalocated

International

air and

sea freight

forwarding

Finance

leasing

Total

买卖商品借贷

证券及

期货经纪物业投资

特制

技术支援物业经纪项目管理地热能

楼宇建筑

承包集中供热未分配

国际航空

及海上货运融资租赁总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

Amounts included in the measure of

segment profit or los or segment

asets:

计量分部损益或分部资产时

计入之金额：

Aditions to non-curent asets (Note)

添置非流动资产（附注）

–1–8653,9112,780131–7,571

Depreciation of property, plant and

equipment

物业、厂房及设备折旧

–2–82273,65587,7001863–11,663

Unrealised los on fair value change on

investment properties

投资物业公平值变动之

未变现亏损

–4,903–4,903

Los on disposal of a subsidiary

出售一间附属公司之亏损

–518–518

Impairment los on finance lease

receivable

应收融资租赁款项减值亏损

–4,3374,337

Impairment los on trade and other

receivables

应收账款及其他应收款项减值亏损

–5,230–5,230

Impairment los on loans and interest

receivables

应收贷款及利息减值亏损

–7,492–7,492

Impairment los on godwil

商誉之减值亏损

–2,403–2,403

Amounts regularly provided to the chief

operating decision maker but not

included in the measure of segment

profit or los or segment asets:

定期向主要营运决策者提供

但于计量分部损益或

分部资产时未有计入之金额：

Los on disposal of property, plant and

equipment

出售物业、厂房及设备之亏损

–910–910

Interest income

利息收入

–(4)(34)–(5)(1)(1,105)(1)(4)(1)(319)–(1)(1,475)

Note: Aditions to non-curent asets included property, plant and equipment,

godwil, intangible asets and investment properties.

千港元	千港元	千港元	千港元
5,077	–	5,077	1,813
111,006	–	111,006	542,261
–	–	–	–
–	–	213,349 1,621 214,970
116,083	–	116,083	544,074

千港元
72,235
–

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

11.

分部资料

（续）

地区资料

买卖商品、楼宇建筑及室内设计服

务、数据分析服务、物业经纪服务、项

目管理服务、地热能服务、楼宇建筑

承包服务及集中供热服务乃于中国进

行。借贷及证券及期货经纪服务乃于

香港进行。

本集团外部客户收益资料乃按客户经

营地区呈列。本集团非流动资产资料

乃按资产所在地区呈列。

附注：

非流动资产包括物业、厂房及设备、商誉、

无形资产及投资物业。

主要客户资料

于相应年度占本集团总收益超过

10%

之来自客户之收益如下：

来自楼宇建筑承包分部之收益

截至二零二五年三月三十一日止年度，概

无来自客户乙之收益

11. SEGMENT INFORMATION (CONTINUED)

Geographical information

Trading of gods, building architecture and interior design

services, data analytical services, property brokerage services,

project management services, geothermal energy services, building

construction contracting services and centralised heating services

are caried out in the PRC. Money lending and securities and

futures brokerage services are caried out in Hong Kong.

Information about the Group’s revenue from external customers

is presented based on the location of the operations of the

customers. Information about the Group’s non-curent asets is

presented based on the geographical location of asets.

Revenue from

external customersNon-curent asets

外部客户收益非流动资产

二零二五年二零二四年二零二五年二零二四年

Continuing

operations

Discontinued

operationsTotal

Continuing

operations

Discontinued

operationsTotal

持续经营业务已终止业务总计持续经营业务已终止业务总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元

Hong Kong

香港

1,816

PRC

中国

629,613

Singapore

新加坡

–

631,429

Note: Non-curent asets included property, plant and equipment, godwil,

intangible asets and investment properties.

Information about major customers

Revenue from customers of the coresponding years contributing

over 10% of the overal revenue of the Group is as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

– Customer A

－客户甲

48,314

– Customer B

1,2

－客户乙

、

43,077

Revenue from building construction contracting segment

No revenue from Customer B for the year ended 31 March 2025

千港元	千港元	千港元
385	–	385
–	–	–
22	–	22
–	714	714
34	–	34
–	–	–
1,885	–	1,885
2,326	714	3,040

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

12.

其他收入

附注：

本年度，本集团获得的政府补助主要与地

热能分部及集中供热分部提供热服务的

无条件补助（二零二四年：

3,510,000

港元）

有关。

12. OTHER INCOME

二零二五年二零二四年

Continuing

operations

Discontinued

operationsTotal

Continuing

operations

Discontinued

operationsTotal

持续经营业务已终止业务总计持续经营业务已终止业务总计

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

Interest income from

来自以下项目之利息收入

– bank

－银行

377–377

– other loans receivables

－其他应收贷款

1,098–1,098

Government grant (Note)

政府补助（附注）

3,51023,512

Reversal of impairment los on

finance lease receivable

应收融资租赁款项减值

亏损拨回

–4,3984,398

Gain on lease modification

租赁修订之收益

–

Dividend income

股息收入

1,972–1,972

Sundry income

杂项收入

917–917

7,8744,40012,274

Note: During the year, the government grants received by the Group is mainly in

relation to the subsidies on heating suply services provided by geothermal

energy segment and centralised heating segment without condition (2024:

HK$3,510,000).

千港元	千港元	千港元
–	–	–
–	–	–
1,013	–	1,013
11,465	–	11,465
63,429	–	63,429
7,955	–	7,955
135	–	135
3	–	3
84,000	–	84,000
5,403	–	5,403
27,184	245	27,429
5,850	43	5,893
1,680	–	1,680
40,117	288	40,405

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

13.

年内亏损

本集团之年内亏损乃经扣除下列各项

后达致：

13. LOS FOR THE YEAR

The Group’s los for the year is stated after charging the folowing:

二零二五年二零二四年

Continuing

operations

Discontinued

operationsTotal

Continuing

operations

Discontinued

operationsTotal

持续经营业务已终止业务总计持续经营业务已终止业务总计

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

Operating costs

经营成本

Cost of providing international air and sea

freight forwarding services

提供国际航空及海上货运

服务成本

–1,0311,031

Cost of providing securities and futures

brokerage related services

提供证券及期货经纪相关

服务成本

1–1

Cost of providing property brokerage and

consultancy services

提供物业经纪及顾问服务

成本

1,595–1,595

Cost of heating and coling suply by

geothermal energy

地热能供暖制冷成本

13,134–13,134

Cost of providing construction contracting

services

提供建筑承包服务成本

93,808–93,808

Cost of providing heating suply and

industrial steam

提供暖及工业蒸汽成本

64,120–64,120

Cost of providing project

management service

提供项目管理服务成本

3,376–3,376

Cost of providing data analytical services

提供数据分析服务成本

1,560–1,560

177,5941,031178,625

Staf costs

雇员成本

Directors’ emoluments (note 14(a)

董事薪酬（附注

14(a)

）

6,845–6,845

Other staf costs

其他雇员成本

35,30889036,198

Retirement benefits scheme contributions

(excluding those for Directors)

退休福利计划供款

（不包括就董事供款）

7,8411567,997

Share-based payment – employes

以股份为基础的付款－雇员

2,919–2,919

52,9131,04653,959

千港元	千港元	千港元
513	–	513
1,892	–	1,892
50	–	50
22,720	–	22,720
22,720	–
25,175	–	25,175
1,100	–	1,100
869	–	869
8,036	–	8,036
5,064	–	5,064
28	–	28
1,761	–	1,761
–	–	–
344	–	344

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

13.

年内亏损

（续）

本集团之年内亏损乃经扣除下列各项

后达致：（续）

附注：

截至二零二四年三月三十一日止年度，本

公司一间全资附属公司陕西江威建筑工程

有限公司（「陕西江威」）被当地法院判令

支付与宁波象山工程项目有关的修缮及整

改费用约人民币

12,568,000

元（相当于约

13,692,000

港元）。

二零二五年二零二四年

Continuing

operations

Discontinued

operationsTotal

Continuing

operations

Discontinued

operationsTotal

持续经营业务已终止业务总计持续经营业务已终止业务总计

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

Finance costs

财务成本

Interest expense on lease liabilities

租赁负债利息开支

421–421

Interest expense on bank loans

银行贷款利息开支

4,062–4,062

Interest expenses on short-term loans

短期贷款利息开支

–

Interest expense on trust loans

信托贷款利息开支

26,148–26,148

30,631–30,631

Other items

其他项目

Auditor’s remuneration

核数师酬金

1,300–1,300

Bad debts writen of

撇销坏账

5,907–5,907

Depreciation of property, plant and

equipment

物业、厂房及设备之折旧

11,663–11,663

Depreciation of right-of-use asets

使用权资产折旧

6,393–6,393

Net foreign exchange los

汇兑亏损净额

127–127

Los on disposal of property, plant and

equipment

出售物业、厂房及设备之亏损

910–910

Repair and rectification costs (Note)

修缮及整改费用（附注）

13,692–13,692

Share-based payment – consultants

以股份为基础的付款－顾问

117–117

Note: For the year ended 31 March 2024, a wholy-owned subsidiary of the

Company, Shanxi Jiangwei Construction Enginering Co., Ltd.*

（陕西

江威建筑工程有限公司）

(“Shanxi Jiangwei”) was ordered by the local

court to pay repair and rectification costs of aproximately RMB12,568,000

(equivalent to aproximately HK$13,692,000) in relation to a construction

project in Xiangshan, Ningbo.

13. LOS FOR THE YEAR (CONTINUED)

The Group’s los for the year is stated after charging the folowing:

(Continued)

元港千	085	190,4	052	284	304,5
元港千	031	–	–	–	031
元港千	002	–	–	–	002
元港千	002	–	–	–	002
元港千	–	422,1	201	–	623,1
元港千	–	733	01	863	517
元港千	–	050,2	021	–	071,2
元港千	–	084	81	–	894
元港千	05	–	–	411	461

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

董

事

及

主

要

行

政

人

员

酬

金

及

雇

员

酬

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(

)

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’

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就

本

公

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务

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有

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的

董

事

之

其

他

服

务

已

付

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应

收

之

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金

：

薪

金

退

休

福

利

计

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(

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其

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（

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总

酬

金

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

’

(

)

(

)

’

(

)

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执

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事

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非

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i 3

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千

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（

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为

本

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就

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金

–

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–

(

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他

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利

（

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–

总

酬

金

董

事

及

主

要

行

政

人

员

酬

金

及

雇

员

酬

金

（

续

）

(

)

董

事

及

主

要

行

政

人

员

酬

金

（

续

）

截

至

二

零

二

四

年

三

月

三

十

一

日

止

年

度

自

二

零

二

五

年

一

月

十

七

日

起

生

效

于

二

零

二

四

年

十

月

二

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于

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千港元
3,323
229
3,552

雇员人数
1
1
1

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

14.

董事及主要行政人员酬金及

雇员酬金

（续）

(a)

董事及主要行政人员酬金

（续）

附注：

(i)

其他福利指已付董事宿舍租金。

(b)

雇员酬金

本集团五名最高薪人士包括两名

（二零二四年三月三十一日：四

名）董事，彼等之酬金载于上文附

注

14(a)

部分。其余三名（二零二四

年三月三十一日：一名）人士之酬

金总额如下：

酬金在下列范围内：

于截至二零二五年及二零二四年

三月三十一日止年度，本集团并

无向董事及五名最高薪人士支付

酬金以吸引彼等加入本集团或作

为彼等加入本集团之奖励或作

为离职补偿。于截至二零二五年

及二零二四年三月三十一日止年

度，并无董事及雇员放弃或同意

放弃本集团支付之任何酬金。

14. DIRECTORS’ AND CHIEF EXECUTIVE’S

EMOLUMENTS AND EMPLOYES’

EMOLUMENTS (CONTINUED)

(a) Directors’ and chief executive’s

emoluments (Continued)

Note:

(i) Other benefits represented rents paid for Directors’ quarters.

(b) Employes’ emoluments

Of the five individuals with the highest emoluments in the

Group, two (31 March 2024: four) were Directors whose

emoluments are set out in note 14 (a) above. The agregate

emoluments of the remaining thre (31 March 2024: one)

individuals were as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Salaries and other benefits

薪金及其他福利

1,500

Retirement benefits scheme

contributions

退休福利计划供款

1,518

The emoluments were within the folowing bands:

二零二五年二零二四年

No. of

employe

No. of

employe

雇员人数雇员人数

HK$500,001 to HK$1,000,000500,001

港元至

1,000,000

港元

–

HK$1,000,001 to HK$1,500,0001,000,001

港元至

1,500,000

港元

–

HK$1,500,001 to HK$2,000,0001,500,001

港元至

2,000,000

港元

For the years ended 31 March 2025 and 2024, no

emoluments were paid by the Group to the Directors and the

five highest paid individuals as an inducement to join or upon

joining the Group or as compensation for los of ofice. None

of the Directors and the employes waived or agred to waive

any emoluments paid by the Group during the years ended 31

March 2025 and 2024.

千港元	千港元	千港元
1,470	–	1,470

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

15.

所得税开支

由于截至二零二五年及二零二四年三

月三十一日止年度估计就税项而言出

现亏损，故并无就两个年度计提香港

利得税拨备。

根据中国企业所得税法（「企业所得

税法」）及企业所得税法实施条例，中

国附属公司（北京数巫大数据研究有

限公司（「北京数巫」）除外）之税率为

25%

。

北京数巫主要于中国从事提供财务资

料、解决方案及数据分析服务，属于重

点扶持的高新技术企业，根据企业所

得税法第

条，可享受

15%

的较低税

率。

15. INCOME TAX EXPENSE

二零二五年二零二四年

Continuing

operations

Discontinued

operationsTotal

Continuing

operations

Discontinued

operationsTotal

持续经营业务已终止业务总计持续经营业务已终止业务总计

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

Curent tax:

当期税项：

PRC Enterprise Income Tax

中国企业所得税

3,372–3,372

Hong Kong Profits Tax has not ben provided for the years ended

31 March 2025 and 2024 as the los for the taxation purpose is

estimated during both periods.

Under the Law of the PRC on Enterprise Income Tax (the “EIT

Law”) and Implementation Regulation of the EIT Law, the tax rate

of the PRC subsidiaries, except for Beijing Shuwu Big Data Research

Company Limited*

（北京数巫大数据研究有限公司）

(“Beijing

Shuwu”), is 25%.

Beijing Shuwu, which is principaly engaged in provision of

financial information, solution and data analytical services in the

PRC and qualified as high-tech enterprise that neds key suport,

is entitled to enjoy a lower tax rate of 15% pursuant to Article 28

of the EIT Law.

千港元	千港元	千港元
(138,166)	(4,081)	(142,247)
(34,542)	(1,020)	(35,562)
4,748	–	4,748
21,093	1,020	22,113
(3,260)	–	(3,260)
13,438	–	13,438
(7)	–	(7)
1,470	–	1,470

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

15.

所得税开支

（续）

年内之所得税开支与综合损益及其他

全面收益表所列之除税前亏损对账如

下：

递延税项详情载于附注

。

15. INCOME TAX EXPENSE (CONTINUED)

The income tax expense for the year 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

Continuing

operations

Discontinued

operationsTotal

Continuing

operations

Discontinued

operationsTotal

持续经营业务已终止业务总计持续经营业务已终止业务总计

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

Los before tax

除税前亏损

(126,908)(1,503)(128,411)

Tax at the domestic income tax rate of

25% (2024: 25%)

按本地所得税率

25%

（二零二四年：

25%

）

计算之税项

(31,727)(375)(32,102)

Efect of diferent tax rates of subsidiaries

operating in other jurisdictions

在其他司法权区经营之

附属公司采用不同

税率之影响

4,109–4,109

Tax efect of expenses not deductible for

tax purpose

不得扣税开支之税务影响

21,32923821,567

Tax efect of income not taxable for tax

purpose

毋须课税收入之税务影响

(2,435)–(2,435)

Tax efect of tax loses not recognised

未确认之税务亏损之

税务影响

12,08813712,225

Tax efect of temporary diference not

recognised

未确认之暂时差额之

税务影响

8–8

Income tax expense

所得税开支

3,372–3,372

Details of defered tax are set out in note 35.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

16.

股息

本公司于截至二零二五年三月三十一

日止年度并无派付或拟派任何股息，

自报告期末以来亦无拟派任何股息

（二零二四年：无）。

17.

每股亏损

每股基本亏损

持续经营业务及已终止业务

本公司拥有人应占每股基本亏损乃

根据本公司拥有人应占年内亏损约

138,052,000

港元（二零二四年：约

131,062,000

港元）及普通股加权平均

数约

2,091,501,000

股（二零二四年：约

1,899,858,000

股）计算。

持续经营业务

本公司拥有人应占来自持续经营业务

之每股基本亏损的计算乃根据本公司

拥有人应占来自持续经营业务之年

内亏损约

133,971,000

港元（二零二四

年：约

129,559,000

港元）并用与每股

基本亏损相同的分母（详情见上文）计

算。

已终止业务

本公司拥有人应占来自已终止业务之

每股基本盈利

0.20

港仙（二零二四年：

每股基本亏损：

0.08

港仙）的计算乃

根据本公司拥有人应占来自已终止业

务之期内溢利约

4,081,000

港元（二零

二四年：亏损约

1,503,000

港元）并用

与每股基本亏损相同的分母（详情见

上文）计算。

每股摊薄亏损

截至二零二五年三月三十一日及二零

二四年止年度的每股摊薄亏损的计算

并无假设本公司尚未行使的购股权获

行使，乃由于该等股份的行使价高于

本公司股份的平均市价，因此，每股摊

薄亏损与每股基本亏损一致。

16. DIVIDEND

No dividend was paid or proposed for the year ended 31 March

2025, nor has any dividend ben proposed since the end of the

reporting period (2024: nil).

17. LOS PER SHARE

Basic los per share

For continuing and discontinued operations

The calculation of basic los per share atributable to owners

of the Company is based on the los for the year atributable

to owners of the Company of aproximately HK$138,052,000

(2024: aproximately HK$131,062,000) and the weighted average

number of ordinary shares of aproximately 2,091,501,000 (2024:

aproximately 1,899,858,000).

For continuing operations

The calculation of basic los per share from continuing operations

atributable to owners of the Company is based on the los for

the year from continuing operations atributable to owners of the

Company of aproximately HK$133,971,000 (2024: aproximately

HK$129,559,000) and the denominator used is the same as that

detailed above for basic los per share.

For discontinued operations

The calculation of basic los per share from discontinued

operations atributable to owners of the Company of HK0.20 cents

(2024: basic los per share: HK0.08 cents) is based on the los

for the year from discontinued operations atributable to owners

of the Company of aproximately HK$4,081,000 (2024: los of

aproximately HK$1,503,000) and the denominator used is the

same as that detailed above for basic los per share.

Diluted los per share

The computation of diluted los per share for the years ended

31 March 2025 and 2024 does not asume the exercise of the

Company’s outstanding share options because the exercise price

of those shares is higher than the average market price of the

Company’s shares, and therefore, diluted los per share is equal to

basic los per share.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

18.

物业、厂房及设备

18. PROPERTY, PLANT AND EQUIPMENT

Furniture

and fixtures

Ofice

equipment

Motor

vehicles

Leasehold

improvements

Plant

and

machinery

Land

and building

Construction

in progresTotal

家私及装置办公室设备汽车租赁物业装修厂房及机器土地及楼宇在建工程总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元

COST

成本

At 1 April 2023

于二零二三年四月一日

8543,3679,6301,209180,19936,616107,633339,508

Exchange realignment

汇兑调整

(23)(73)(226)(4)(9,530)(1,937)(5,692)(17,485)

Aditions

添置

–15735–2,7012364,4427,571

Transfer from construction in progres

转拨自在建工程

–8,173–(8,173)–

Disposal of subsidiaries

出售附属公司

–(33)–(33)

Disposals

出售

–(5,754)–(5,754)

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

8313,4189,4391,205175,78934,91598,210323,807

Exchange realignment

汇兑调整

(4)(10)(34)(1)(1,343)(299)(4,718)(6,409)

Aditions

添置

–34–1,7013,9943,5359,264

Transfer from construction in progres

转拨自在建工程

–182–9457,792–(58,068)–

Disposals

出售

–(157)–(22,744)–(22,901)

At 31 March 2025

于二零二五年三月三十一日

8273,6249,2481,298211,19538,61038,959303,761

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

7212,9458,8621,09826,7663,679–44,071

Exchange realignment

汇兑调整

(21)(49)(187)(4)(1,475)(204)–(1,940)

Provided for the year

年内拨备

112042751099,6441,420–11,663

Disposal of subsidiaries

出售附属公司

–(27)–(27)

Disposals

出售

–(1,062)–(1,062)

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

7113,0738,9501,20333,8734,895–52,705

Exchange realignment

汇兑调整

(2)(7)(21)(1)(579)(46)(10)(666)

Provided for the year

年内拨备

67811977,307519–8,036

Disposals

出售

–(88)–(4,634)–(4,722)

Impairment

减值

–37,918–1,45639,374

At 31 March 2025

于二零二五年三月三十一日

7153,1448,9601,20973,8855,3681,44694,727

CARYING VALUES

账面值

At 31 March 2025

于二零二五年三月三十一日

11248028889137,31033,24237,513209,034

At 31 March 2024

于二零二四年三月三十一日

1203454892141,91630,02098,210271,102

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

18.

物业、厂房及设备

（续）

上述物业、厂房及设备项目根据直线

基准按以下可使用年期及年率计提折

旧：

家私及装置

10%–33.33%

办公室设备

10%–33.33%

汽车

10%–33.33%

租赁物业装修租赁年期或三年（以较

短者为准）

厂房及机器

5%–33.33%

土地及楼宇

3.33%

如综合财务报表附注

48(c)

所述，本集

团以现金代价人民币

32,000,000

元（相

当于约

34,326,000

港元）完成出售集

中供暖业务。在估计二零二五年三月

三十一日集中供热业务的物业、厂房

及设备（「

」）的可收回金额时，本

集团将出售代价分配至已出售的资产

（

除外）及负债，剩余价值分配至

。按此基准，截至二零二五年三月

三十一日止年度已就

确认减值约

39,374,000

港元。

18. PROPERTY, PLANT AND EQUIPMENT

(CONTINUED)

The above items of property, plant and equipment are depreciated

on a straight-line basis at the folowing useful life and rates per

anum:

Furniture and fixtures10% – 33.33%

Ofice equipment10% – 33.33%

Motor vehicles10% – 33.33%

Leasehold improvementsOver the term of the lease or thre

years, whichever is shorter

Plant and machinery5% – 33.33%

Land and building3.33%

As mentioned in note 48(c) to the consolidated financial

statements, the Group completed the disposal of the centralized

heating busines at cash consideration of RMB32,000,000

(equivalent to aproximately HK$34,326,000). In estimating the

recoverable amount of the property, plant and equipment (“PE”)

of centralized heating busines as at 31 March 2025, the Group

alocated the consideration for the disposal to the asets (other

than PE) and liabilities disposed of, with residual value being

alocated to the PE. On this basis, impairment of aproximately

HK$39,374,000 was recognised for PE during the year ended

31 March 2025.

千港元
5,720
980
4,798
1,547
–
6,345
5,064
513
4,317
5,525
–

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

19.

使用权资产

本集团租赁多个物业及雇员宿舍。租

赁协议的固定期限通常为一至三年。

租赁条款乃按个别基准进行磋商，包

含各种不同的条款及条件。租赁协议

并无施加任何契诺，而租赁资产不得

用作借款用途的担保。

19. RIGHT-OF-USE ASETS

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Right-of-use asets

使用权资产

– Ofice premises and stafs’ quarters

－办公室物业及雇员宿舍

10,901

Lease comitment of short-term leases

短期租赁之租赁承担

2,295

The maturity analysis, based on undiscounted

cash flows, of the Group’s lease liabilities is

as folows:

基于本集团租赁负债的未贴现

现金流量的到期日分析如下：

– Les than 1 year

－一年内

5,605

– Betwen 1 and 2 years

－一至两年

4,882

– Betwen 2 and 5 years

－两至五年

1,548

12,035

Depreciation charges

折旧费用

– Ofice premises and stafs’ quarters

－办公室物业及雇员宿舍

6,393

Lease interest

租赁利息

Expenses related to short-term leases

短期租赁相关开支

4,539

Total cash outflow for leases

租赁现金流出总额

6,409

Adition to right-of-use asets

添置使用权资产

13,682

The Group leases various premises and stafs’ quarters. Lease

agrements are typicaly made for fixed periods of one to thre

years. Lease terms are negotiated on an individual basis and

contain a wide range of diferent terms and conditions. The lease

agrements do not impose any covenants and the leased asets

may not be used as security for borowing purposes.

千港元
110,142
(1,945)
(929)
107,268

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

20.

投资物业

(a)

本年度变动

(b)

投资物业估值

本集团投资物业已于二零二五年

及二零二四年三月三十一日由与

本公司并无关联的独立合资格的

估值师以市值为基准作出评估，

此乃按照由香港测量师学会颁布

物业估值准则进行。

本集团投资物业的公平值计量均

被归类为公平值架构中的第三级

别。于本年度，在公平值架构中

并无转拨。

本集团投资物业采用收入资本化

方法估值，按各自物业合适的资

本化率将现行租赁的净收入及潜

在复归收入予以资本化计算。所

采用的资本化率参考可比较物业

投资交易的回报及估值师对现行

投资者预期租金增长及风险的看

法而得出。

20. INVESTMENT PROPERTIES

(a) Movement during the year

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

At 1 April

于四月一日

121,433

Fair value los

公平值亏损

(4,903)

Exchange diferences

汇兑差额

(6,388)

At 31 March

于三月三十一日

110,142

(b) Investment properties valuation

The Group’s investment properties were valued at their

fair values at 31 March 2025 and 2024 by independent

profesional qualified valuer not conected to the Group, on

a market value basis, in acordance with Valuation Standards

on Properties isued by Hong Kong Institute of Surveyors.

Fair values of the Group’s investment properties are

categorised as Level 3 measurement in the fair value

hierarchy. During the year, there were no transfers among the

fair value hierarchy.

The Group’s investment properties are valued using the

income capitalisation method by capitalising the net income

from the existing tenancies and reversionary income potential

at apropriate capitalisation rates for individual properties.

The capitalisation rate adopted is derived by making reference

to the yields achieved from analysis of comparable property

investment transactions and valuer’s view of prevailing

investor expectations regarding rental growth and perceived

risks.

千港元
107,268

6

千港元
359

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

20.

投资物业

（续）

(b)

投资物业估值

（续）

以下为公平值计量所使用的重大

不可观察的输入数据：

本集团投资物业的公平值与资本

化率呈负相关，其价值参考由投

资者对投资回报的预期，租金增

长，被评估物业的总体风险来决

定。资本化率越低（越高）即意味

物业价值将越高（越低）。

(c)

于本年度，投资物业的总租金

收入及直接经营开支分别为约

6,280,000

港元（二零二四年：约

6,333,000

港元）及约

304,000

港元

（二零二四年：约

289,000

港元）。

本集团以经营租赁方式出租投资

物业。租赁的初始期限通常为

年，于此日期后可以选择续租，

届时所有条款都将重新协商。租

赁不包括可变租赁付款条件。

于报告日期，本集团根据不可撤

销的经营租赁，于未来期间应收

的未贴现租赁付款如下：

20. INVESTMENT PROPERTIES (CONTINUED)

(b) Investment properties valuation (Continued)

Set out below is the significant unobservable inputs used for

fair value measurements:

Fair Value

Weighted average

capitalisation rate

公平值加权平均资本化率

二零二五年二零二四年二零二五年二零二四年

HK$’000HK$’000%

千港元千港元

Mainland

内地

110,1426

The fair values of the Group’s investment properties are

inversely related to capitalisation rates, which are determined

by reference to investors’ expectations on investment yields,

rental growth and the risk profile of the properties being

valued. A lower (higher) capitalisation rate would imply a

higher (lower) property value.

from investment properties during the year amounted

to aproximately HK$6,280,000 (2024: aproximately

HK$6,333,000) and aproximately HK$304,000 (2024:

aproximately HK$289,000) respectively.

The Group leases out investment property under operating

leases. The leases typicaly run for an initial period of 1 year,

with an option to renew the lease after that date at which

time al terms are renegotiated. Leases do not include variable

lease payment terms.

Undiscounted lease payments under non-cancelable

operating leases in place at the reporting date wil be

receivable by the Group in future periods as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Within 1 year

一年内

千港元
1,000
6,837
14,392
25,291
43,172
136,269
226,961

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

21.

商誉

商誉账面值（扣除减值后）已分配至下

列现金产生单位（「现金产生单位」）：

21. GODWIL

HK$’000

千港元

COST

成本

At 1 April 2023

于二零二三年四月一日

334,427

Exchange diferences

汇兑差额

(3,849)

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

330,578

Exchange diferences

汇兑差额

(590)

At 31 March 2025

于二零二五年三月三十一日

329,988

IMPAIRMENT

减值

At 1 April 2023

于二零二三年四月一日

78,801

Provided for the year

年内拨备

2,403

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

81,204

Provided for the year

年内拨备

21,823

At 31 March 2025

于二零二五年三月三十一日

103,027

CARYING VALUE

账面值

At 31 March 2025

于二零二五年三月三十一日

226,961

At 31 March 2024

于二零二四年三月三十一日

249,374

The carying amounts of godwil (after impairment) was alocated

to the folowing cash generating units (“CGUs”):

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Regulated financial services busines

受规管金融服务业务

1,000

Property brokerage services busines

物业经纪服务业务

6,895

Building architecture and interior design

services under customised technical suport

busines

特制技术支援业务项下之

楼宇建筑及室内设计服务

14,517

Geothermal energy busines

地热能业务

47,521

Building construction contracting busines

楼宇建筑承包业务

43,172

Data analytical services under customised

technical suport busines

特制技术支援业务项下之

数据分析服务

136,269

249,374

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

21.

商誉

（续）

现金产生单位（除下述受规管金融服

务业务外）之可收回金额已按照使用

价值计算厘定，并参考与本集团概无

关连之独立专业合资格估值师所进

行之估值。董事局信纳估值师的独立

性、能力及资质。该计算使用基于本集

团管理层就地热能业务批准十年期间

及就其他业务批准五年期间之财政预

算作出之现金流量预测。超过五年或

十年期间之现金流量按

增长率推

算得出。使用价值计算的其他主要假

设涉及估计现金流入╱流出，其中包

括预算收益，该等估计基于现金产生

单位的过往表现及管理层对市场发展

的预期作出。

地热能业务的主要收入来自向终端消

费者供应相关地热能并获得相关服务

收入。经参考相关分析及统计数据，在

新建住宅区提供地热能服务的开发周

期通常持续约

年，在此期间住宅区

的入住率将逐渐趋于常态化。由于地

热能业务的性质，采用

年期的财务

预算以计算使用价值。由于地热能供

暖制冷的住宅面积缩减，地热能业务

的现金产生单位的账面值超逾其可收

回金额。因此，商誉减值约

21,823,000

港元已于截至二零二五年三月三十一

日止年度的损益中确认。

诚如综合财务报表附注

48(b)

所述，本

集团已完成向独立第三方出售本集

团受规管金融服务业务下的若干公

司（「受规管金融服务－现金产生单

位」），代价约为

9,000,000

港元。由于

代价高于其账面值，故并无于截至二

零二五年三月三十一日止年度之损益

确认分配至受规管金融服务－现金产

生单位之商誉减值（二零二四年：约

2,403,000

港元）。

概无其他业务之商誉减值于截至二零

二五年三月三十一日止年度的损益内

确认（二零二四年：无）。

21. GODWIL (CONTINUED)

The recoverable amounts of the CGUs (except for regulated

financial services busines which is mentioned below) have ben

determined based on the value-in-use calculation with reference

to a valuation performed by independent profesional qualified

valuers not conected to the Group. The Board was satisfied with

the independence, capability and qualification of the valuers.

That calculation uses cash flow projections based on financial

budgets aproved by management of the Group covering a 10-

year period for geothermal energy busines and a 5-year period for

other busineses. Cash flows beyond 5-year or 10-year period are

projected using 2% growth rate. Other key asumptions for the

value-in-use calculations relate to the estimation of cash inflows/

outflows which include budgeted revenue, such estimations

are based on the CGU’s past performance and management’s

expectations for the market development.

The major income of the geothermal energy busines came from

suplying relevant geothermal energy to end consumers and

receiving related service income. With reference to relevant analysis

and statistics, the development cycle of providing geothermal

services in a new residential district usualy lasts for aproximately

10 years during which period the ocupancy rate of the residential

district would gradualy become normalized. Due to the nature

of the geothermal energy busines, a financial budget covering

a 10-year period was adopted for value-in-use calculation. Due

to downsizing residential area for suplying geothermal energy

of heating and coling, the carying amount of the CGU of

geothermal energy busines exced its recoverable amount. As a

result, an impairment of aproximately HK$21,823,000 for the

godwil was recognized in profit or los for the year ended 31

March 2025.

As mentioned in note 48(b) to the consolidated financial

statements, the Group completed the disposal of certain

companies under regulated finances services busines of the Group

(“RFS-CGU”) to independent third parties at a consideration of

aproximately HK$9,000,000. As the consideration was higher

than its carying amount, no impairment of godwil alocated to

RFS-CGU was recognised in profit or los for the year ended 31

March 2025 (2024: aproximately HK$2,403,000).

No impairment for the godwil of other busineses was recognised

in profit or los for the year ended 31 March 2025 (2024: Nil).

二零二五年
13.87%
19.35%
11.85%
19.50%
18.63%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

21.

商誉

（续）

所用贴现率为税前利率，且反映与相

关现金产生单位有关之特定风险，概

述如下：

所有现金产生单位的估值采纳的假设

主要包括：

(a)

关于现金产生单位持续经营，现

金产生单位将成功开展其业务发

展所需的全部活动；

(b)

能否获得融资不会阻碍现金产生

单位根据业务计划发展；

(c)

现金产生单位营运所在市场的趋

势及状况整体上不会严重偏离经

济预测；

(d)

所编制提供予估值师的现金产生

单位相关财务资料能够真实准确

地反映于各财务报表日期现金产

生单位的财务表现及状况；

(e)

主要管理人员、有能力人员及技

术人员将留任以支持现金产生单

位之持续经营；

21. GODWIL (CONTINUED)

The discount rates used are pre-tax and reflect specific risks

relating to the relevant CGU and are sumarised as folows:

二零二五年二零二四年

(i) Property brokerage services busines(i)

物业经纪服务业务

15.98%

(i) Building architecture and interior design

services under customised technical

suport busines

(i)

特制技术支援业务项下之

楼宇建筑及室内设计服务

23.11%

(i) Geothermal energy busines(i)

地热能业务

12.67%

(iv) Building construction contracting

busines

(iv)

楼宇建筑承包业务

18.84%

(v) Date analytical services under

customised technical suport busines

(v)

特制技术支援业务项下之

数据分析服务

19.00%

The asumptions adopted in the valuation of al CGUs mainly

include:

(a) For the CGUs to continue as a going concern, the CGUs

wil sucesfuly cary out al necesary activities for the

development of its busines;

(b) The availability of finance wil not be a constraint on the

development of the CGUs in acordance with the busines

plans;

wil not deviate significantly from the economic forecasts in

general;

(d) The financial information of the CGUs as suplied to the

valuer has ben prepared in a maner which truly and

acurately reflects the financial performances and positions of

the CGUs as at the respective financial statement dates;

(e) Key management, competent personel and technical staf

wil al be retained to suport the ongoing operations of the

CGUs;

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

21.

商誉

（续）

所有现金产生单位的估值采纳的假设

主要包括：（续）

(f)

现金产生单位的业务策略及营运

架构将无重大变动；

(g)

现金产生单位营运所在地之利率

及汇率相较当前利率及汇率不会

出现重大变化；

(h)

将正式取得于现金产生单位营运

或拟营运所在地营运所需的任何

地方、省级或国家政府或私人实

体或组织的所有相关批准、营业

执照、牌照或其他法律或行政授

权并可于到期后重续，另有指明

者除外；

(i)

现金产生单位营运或拟营运所在

地的政治、法律、经济或财务状

况以及税法将不会出现对现金产

生单位的收益及溢利产生不利影

响的重大变动；

(j)

不会因国际危机、疾病、劳资纠

纷、工伤事故或恶劣天气状况而

造成将影响现金产生单位现有业

务的重大业务中断；

(k)

现金产生单位不会受到针对业务

或其客户且对价值造成重大影响

的索偿及诉讼；

(l)

现金产生单位的业务不受任何法

定通知影响，且业务营运不会（或

将不会）违反任何法定规定；

(m)

现金产生单位的业务不涉及任何

异常或繁重的限制或产权负担；

及

(n)

现金产生单位的潜在呆账将不会

对其业务营运构成重大影响。

21. GODWIL (CONTINUED)

The asumptions adopted in the valuation of al CGUs mainly

include: (Continued)

(f) There wil be no material changes in the busines strategy of

the CGUs and its operating structure;

(g) Interest rates and exchange rates in the localities for the

operations of the CGUs wil not difer materialy from those

presently prevailing;

(h) Al relevant aprovals, busines certificates, licences or

other legislative or administrative authority from any local,

provincial or national government, or private entity or

organization required to operate in the localities where

the CGUs operates or intends to operate wil be oficialy

obtained and renewable upon expiry unles otherwise stated;

(i) There wil be no major changes in the political, legal,

economic or financial conditions and taxation laws in the

localities in which the CGUs operates or intends to operate,

which would adversely afect the revenues and profits

atributable to the CGUs;

(j) There wil be no major busines disruptions through

international crisis, diseases, industrial disputes, industrial

acidents or severe weather conditions that wil afect the

existing busines of CGUs;

(k) The CGUs wil remain fre from claims and litigation against

the busines or their customers that wil have a material

impact on value;

(l) The busines of CGUs is unafected by any statutory notice

and that operation of the busines gives, or wil give, no rise

to a contravention of any statutory requirements;

(m) The busines of CGUs is not subject to any unusual or

onerous restrictions or encumbrances; and

(n) The potential bad debt of the CGUs wil not materialy afect

their busines operations.

千港元
9
(9)
–
–
–
278

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

22.

无形资产

牌照之法律年期为

年，但可以最低成

本每年续期。董事认为本集团将会持

续为牌照续期，并能够持续期。本集

团管理层已进行多项研究，包括产品

生命周期研究、市场、竞争及环境趋势

以及品牌扩大机遇，该等研究表明牌

照于年期内并无可预见限制，而于年

期内提供该牌照限制之服务预期将为

本集团带来现金流量净额。

因此，本集团管理层认为该牌照具有

无限使用年期，因为预期该牌照可无

限提供现金流入净额。牌照将不会摊

销，直至其使用年期被厘定为有限。

相反，其将于各报告期末或于有迹象

显示其可能已出现减值时进行减值测

试。

23.

于联营公司之权益

22. INTANGIBLE ASET

License

牌照

HK$’000

千港元

COST AND CARYING VALUE

成本及账面值

At 1 April 2023, 31 March 2024, 1 April 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、

二零二四年四月一日及

二零二五年三月三十一日

The license has a legal life of 1 year but is renewable every year

at minimal cost. The Directors are of the opinion that the Group

would renew the license continuously and has the ability to do

so. Various studies including product life cycle studies, market,

competitive and environmental trends, and brand extension

oportunities have ben performed by management of the Group,

which suports that the license has no foreseable limit to the

period over which the provision of services restricted by license are

expected to generate net cash flows for the Group.

As a result, the license is considered by management of the

Group as having an indefinite useful life because it is expected to

contribute to net cash inflows indefinitely. The license wil not be

amortised until its useful life is determined to be finite. Instead, it

wil be tested for impairment at the end of each reporting period

and whenever there is an indication that it may be impaired.

23. INTEREST IN ASOCIATES

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Costs of investment in asociates

于联营公司之投资成本

24,925

Share of post-acquisition los and other

comprehensive income, net of dividends

received

分占收购后亏损及其他全面

收益，经扣除已收股息

(1,797)

Disposal of asociates

出售联营公司

(22,251)

Exchange diference

汇兑差额

(877)

–

Amounts due from an asociate

应收联营公司款项

二零二五年
24.5%

二零二五年
24.5%

千港元
–
515
–
(740)
(225)
(225)
–
–
24.5%
–
–
–

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

23.

于联营公司之权益

（续）

于二零二五年三月三十一日，本集团

于以下联营公司拥有权益：

有关深圳工大未来且对本集团而言属

重要之财务资料概述如下，代表根据

香港财务报告准则会计准则编制之联

营公司财务报表所示金额，已获本集

团就权益会计目的作出调整，包括会

计政策的任何差异及公平值调整。

23. INTEREST IN ASOCIATES (CONTINUED)

As at 31 March 2025, the Group had interests in the folowing

asociate:

Name of entity

Place of

incorporation

Clas of

shares held

Proportion of

ownership interests

indirectly

held by the Company

Proportion of voting

power held

Principal

activities

实体名称注册成立地点所持股份类别

本公司间接持有的

拥有权益比例所持投票权比例主要业务

二零二五年二零二四年二零二五年二零二四年

Shenzhen Investorigo Capital

Management Co., Ltd.*

(“Shenzhen Investorigo”)

PRCRegistered

capital

24.5%24.5%Not yet comence

busines

深圳工大未来私募股权基金

管理有限公司（「深圳工大未来」）

中国注册资本尚未开展业务

The sumarised financial information in respect of Shenzhen

Investorigo that is material to the Group is set out below, which

represents amounts shown in the asociates’ financial statements

prepared in acordance with HKFRS Acounting Standards and

adjusted by the Group for equity acounting purposes including

any diferences in acounting policies and fair value adjustments.

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Non-curent asets

非流动资产

–

Curent asets

流动资产

Non-curent liabilities

非流动负债

–

Curent liabilities

流动负债

(582)

Net Liabilities

负债净额

(4)

Net Liabilities

负债净额

(4)

Les: Non-controling interest

减：非控股权益

–

Equity atributable to the owners

拥有人应占权益

–

Proportion of the Group’s ownership

本集团之拥有权比例

24.5%

Share of net asets value

分占资产净值

–

Godwil

商誉

–

Carying amount of the Group’s interests

本集团权益之账面值

–

千港元
–
(223)
(223)

千港元
7,920

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

23.

于联营公司之权益

（续）

于二零二五年三月三十一日，本集团

于中国联营公司之银行及现金结余

以人民币计值，约为

8,000

港元（二零

二四年：约

11,000

港元）。人民币兑换

成外币须遵守中国外汇管理条例。

24.

按公平值计入其他全面收益

之金融资产

附注：

(i)

于二零二年，本集团透过收购一间全

资附属公司，以

38,250,000

港元代价购入

30,000,000

股北京北大青鸟环宇科技股份

有限公司（「北大青鸟」）每股面值人民币

0.1

元之发起人股份（「发起人股份」），相等于

报告期末北大青鸟已发行股本总额（包括

股及发起人股份）的

1.98%

。

北大青鸟为于中国注册成立之股份有限责

任公司，其

股在联交所

GEM

（「

GEM

板」）上

市。发起人股份为北大青鸟于二零年

首次在

GEM

板上市时发行之非上市股本。

非上市股本投资按公平值计量及分类为第

二层公平值计量（见附注

）。

23. INTEREST IN ASOCIATES (CONTINUED)

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Revenue for the year

年内收益

–

Los for the year

年内亏损

(528)

Total comprehensive expense for the year

年内全面开支总额

(528)

As at 31 March 2025, the bank and cash balances of the

Group’ asociate in the PRC denominated in RMB amounted

to aproximately HK$8,000 (2024: aproximately HK$11,000).

Conversion of RMB into foreign curencies is subject to the PRC’s

Foreign Exchange Control Regulations.

24. FINANCIAL ASETS AT FAIR VALUE

THROUGH OTHER COMPREHENSIVE

INCOME

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Equity instruments

股本工具

Unlisted equity securities in Hong Kong,

at fair value (Note i, i)

于香港的非上市股本证券，

按公平值计算（附注

、

）

5,260

Notes:

(i) In 2002, the Group, through an acquisition of a wholy-owned subsidiary,

acquired 30,000,000 promoters’ shares in Beijing Beida Jade Bird Universal

Sci-Technology Company (“BJB”) (the “Promoters’ Shares”) of RMB0.1

each at a consideration of HK$38,250,000, which is equivalent to 1.98%

of total isued share capital (including H shares and Promoters’ Shares) of

BJB as at the end of the reporting period.

BJB is a joint stock company with limited liability incorporated in the

PRC with its H shares listed on GEM of the Stock Exchange (the “GEM

Board”). The Promoters’ Shares were unlisted share capital isued by BJB

when it was initialy listed on the GEM Board in 2000. The unlisted equity

investment is measured at fair value and is clasified as level 2 fair value

measurement (se note 9).

千港元
40,788
(40,788)
–

千港元
41,849
(347)
–
(714)
40,788

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

24.

按公平值计入其他全面收益

之金融资产

（续）

附注：（续）

(i)

上述投资拟于中长期持有。指定该等投资

为按公平值计入其他全面收益之股本投资

能避免该等投资之公平值变动对损益产生

波动影响。

按公平值计入其他全面收益之金融资产的

公平值收益约

2,660,000

港元（二零二四年：

亏损约

3,520,000

港元）于截至二零二五年

三月三十一日止年度确认为其他全面收

益。

25.

应收融资租赁款项

租赁之所有固有利率按租约期限于合

约日期厘定。

应收融资租赁款项减值拨备变动如

下：

24. FINANCIAL ASETS AT FAIR VALUE

THROUGH OTHER COMPREHENSIVE

INCOME (CONTINUED)

Notes: (Continued)

(i) The above investments are intended to be held for medium to long term.

Designation of these investments as equity investment of fair value through

other comprehensive income can avoid the volatility of the fair value

change of these investments to the profit and los.

Fair value gain on financial asets at fair value through other

comprehensive income aproximately HK$2,660,000 (2024: los of

aproximately HK$3,520,000) was recognised as other comprehensive

income during the year ended 31 March 2025.

25. FINANCE LEASE RECEIVABLES

Al interest rates inherent in the leases are fixed at the contract

date over the lease terms.

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Finance lease receivables

应收融资租赁款项

41,849

Les: alowance for impairment of finance

lease receivables

减：应收融资租赁款项减值拨备

(41,849)

Finance lease receivables, net

应收融资租赁款项，净额

–

The movements on the alowance for impairment of finance lease

receivables are as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

At 1 April

于四月一日

43,351

Exchange diference

汇兑差额

(1,441)

Impairment los recognised

已确认减值亏损

4,337

Reversal of impairment los

减值亏损拨回

(4,398)

At 31 March

于三月三十一日

41,849

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

25.

应收融资租赁款项

（续）

于二零二五年三月三十一日，共有

份（二零二四年：

份）未偿还融资租

赁，未偿还本金额介乎约

4,270,000

港

元（二零二四年：约

4,306,000

港元）至

约

18,726,000

港元（二零二四年：约

19,598,000

港元），未偿还本金额合计

约

40,788,000

港元（二零二四年：约

41,849,000

港元）。据董事所悉、所知

及所信，所有此等企业借款人及其各

自最终实益拥有人均独立于本公司及

其关连人士（定义见上市规则）。

上述融资租赁之实际年利率为

（二

零二四年：

）。于二零二五年及二

零二四年三月三十一日，所有融资租

赁均以汽车、厂房及机器等租赁资产

及╱或股份质押作抵押，及╱或由属

该公司拥有人或该拥有人的关连人士

的个人，及╱或属于该公司客户关连

方的其他公司提供担保。

于二零二五年三月三十一日，扣除减

值拨备前的应收融资租赁款项约人民

币

38,024,000

元（相当于约

40,788,000

港元）（二零二四年：约人民币

38,680,000

元（相当于约

41,849,000

港元）已逾期。就有关逾期应收融资

租赁款项，由于客户拖欠款项及╱或

出现严重流动资金问题，已悉数计提

减值亏损。于减值评估期间，本集团

已对该等客户采取法律行动或通过实

地考察评估客户最新的经营及财务状

况及考虑来自独立法律顾问之法律意

见。因此，于二零二五年三月三十一

日，应收融资租赁款项的全部逾期金

额约人民币

38,024,000

元（相当于约

40,788,000

港元）（二零二四年三月

三十一日：约人民币

38,680,000

元，相

当于约

41,849,000

港元）已全数计提减

值。

管理层密切监控应收融资租赁款项之

信贷质素。于二零二五年三月三十一

日，根据相关租赁合约之生效日期，

应收融资租赁款项之账龄为三年以上

（二零二四年：三年以上）。

25. FINANCE LEASE RECEIVABLES (CONTINUED)

As at 31 March 2025, there were a total 4 (2024: 4) outstanding

finance leases, with outstanding principal amounts from

aproximately HK$4,270,000 (2024: aproximately HK$4,306,000)

to aproximately HK$18,726,000 (2024: aproximately

HK$19,598,000), amounting to a total outstanding principal

amount of aproximately HK$40,788,000 (2024: aproximately

HK$41,849,000). To the best knowledge, information and belief

of the Directors, al these corporate borowers and their respective

ultimate beneficial owners are independent of the Company and

its conected persons (as ascribed under the Listing Rules).

Efective interest rates of the above finance leases is 6% (2024:

6%) per anum. As at 31 March 2025 and 2024, al the finance

lease are secured by the leased asets, such as motor vehicle, plant

and machinery leased and/or share pledges, and/or are guaranted

by individual who is the corporation’s owner or conected person

of the owner, and/or other corporation which is a related party to

the corporate client.

As at 31 March 2025, finance lease receivables before alowance

for impairment of aproximately RMB38,024,000, equivalent

to aproximately HK$40,788,000 (2024: aproximately

RMB38,680,000, equivalent to aproximately HK$41,849,000)

were past due. For such overdue finance lease receivables, ful

impairment los were made due to customers’ default in payment

and/or having severe liquidity problem. The Group had either

taken legal actions against these customers or asesed the

customers’ latest operating and financial position by site visit

and considered the legal opinion from independent legal advisers

during impairment asesment. As a result, the entire overdue

amount of finance lease receivables aproximately RMB38,024,000

(equivalent to aproximately HK$40,788,000) remained fuly

impaired as at 31 March 2025 (31 March 2024: aproximately

RMB38,680,000, equivalent to aproximately HK$41,849,000).

Management closely monitors the credit quality of finance lease

receivables. As at 31 March 2025, the age of the finance lease

receivables was over thre years (2024: over thre years) based on

the efective dates of the relevant lease contracts.

千港元
3,105
2,822
5,927

千港元
168,383	169,836 (169,836)
(168,383)
–
4,774	4,815 (487)
(4,774)
–
41,888	42,249 (5,193)
(5,149)
36,739
1,167	945 –
(32)
1,135
13,480
2,842
225
1,948
–
14,355
68,748
2,809
66,981
23,027
112,632
344,921

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

26.

存货

27.

应收账款及其他应收款项

26. INVENTORY

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Consumables for production of heating and

industrial steam

用于加热及工业蒸汽生产的

消耗品

3,033

Consumables for construction contracting

services

用于建筑承包服务的消耗品

3,682

27. 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 arising from trading busines

买卖业务所产生之应收账款

Les: alowance for impairment

减：减值拨备

Trade receivables arising from

finance leasing busines

融资租赁业务所产生之

应收账款

Les: alowance for impairment

减：减值拨备

Trade receivable arising from project

management busines

项目管理业务所产生之

应收账款

Les: alowance for impairment

减：减值拨备

Trade receivable arising from centralised

heating busines

集中供热业务所产生之应收账款

Les: alowance for impairment

减：减值拨备

Trade receivable arising from customised

technical suport busines

特制技术支援业务所产生之

应收账款

Trade receivable arising from property

brokerage busines

物业经纪业务所产生之应收账款

Trade receivables arising from the securities

and futures brokerage busines

证券及期货经纪业务所产生之

应收账款

Trade receivable arising from geothermal

energy busines

地热能业务所产生之应收账款

Trade receivable arising from property

investment busines

物业投资业务所产生之应收账款

Trade receivable arising from building

construction contracting busines

楼宇建筑承包业务所产生之

应收账款

Prepayments

预付款项

Value-aded tax recoverable

可收回增值税

Deposits and other receivables

按金及其他应收款项

Receivables from disposal of a subsidiary

应收出售一间附属公司款项

Construction deposits

建筑按金

千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元
–	–	357	–	–	–	–	–	–
–	–	–	–	–	–	–	–	–
–	–	–	4,290	–	–	–	–	–
–	–	1,591	10,065	1,135	36,739	13,480	2,842	–
–	–	1,948	14,355	1,135	36,739	13,480	2,842	–

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

27.

应收账款及其他应收款项

（续）

本集团证券及期货经纪业务所产生

之应收账款包括经纪之账面值约

225,000

港元（二零二四年：约

227,000

港元）。

本集团给予其客户之平均信贷期一般

介乎

日至

日（二零二四年：

日

至

日）之间。以下为于报告期末按

发票日期或相关合约所述之付款日期

（与各自收益确认日期相近）呈列之

应收账款（已扣除呆账拨备）账龄分

析。

27. TRADE AND OTHER RECEIVABLES (CONTINUED)

The Group’s trade receivables arising from securities and futures

brokerage busines include brokers with carying amounts of

aproximately HK$225,000 (2024: aproximately HK$227,000).

The Group alows an average credit period normaly ranging from

30 days to 180 days (2024: 30 days to 180 days) to its customers.

The folowing is an aged analysis of trade receivables (net of

alowance for doubtful debt) presented based on the invoice date

or the payment date as stated in the respective contracts at the

end of the reporting period, which aproximates the respective

revenue recognition date.

Trading

busines

Finance

leasing

busines

Geothermal

energy

busines

Building

construction

contracting

busines

Centralised

heating

busines

Project

management

busines

Customised

technical

suport

busines

Property

brokerage

busines

Property

investment

busines

买卖业务

融资

租赁业务地热能业务

楼宇建筑

承包业务集中供热业务项目管理业务

特制技术

支援业务物业经纪业务物业投资业务

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元

2025:

二零二五年：

Within 30 days30

日内

31-60 days31

至

日

61-90 days61

至

日

Over 90 days

超过

日

2024:

二零二四年：

Within 30 days30

日内

–116622–571

31-60 days31

至

日

–110622–571

61-90 days61

至

日

–239622–304

Over 90 days

超过

日

–4,3281,29215,12948035,19021,3862,894–

–4,3281,29215,12994537,05621,3862,8941,446

千港元
357
–
4,290
65,852
70,499

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

27.

应收账款及其他应收款项

（续）

来自证券经纪业务之应收账款结算期

为进行交易日期后两个交易日。来自

期货经纪之应收账款为按要求偿还，

其指存置作为进行交易按金之款项。

本集团应收账款结余中包括总账面

值约

70,499,000

港元（二零二四年：

82,393,000

港元）之应收账款，该等账

款于报告期末已逾期，且本集团并无

就呆账计提拨备。本集团并无就该等

结余持有任何抵押物。

按发票日期或报告日期末相关合约所

呈列之付款日期（与各自收益确认日

期相近）呈列之已逾期但无减值之应

收账款账龄分析如下：

已逾期但无减值之应收账款涉及多名

与本集团具有良好往绩记录之独立客

户。按照过往经验，管理层相信，由于

信贷质素并无重大变动，且该等结余

仍被视为可全数收回，故毋须就该等

结余计提减值拨备。

27. TRADE AND OTHER RECEIVABLES (CONTINUED)

The setlement term of trade receivables arising from the securities

brokerage busines are two trade days after the trade execution

date. The trade receivables from futures brokers are repayable on

demand which represent amounts deposited for trade execution

purpose.

Included in the Group’s trade receivable balance are debtors with

agregate carying amount of aproximately HK$70,499,000

(2024: HK$82,393,000) which were past due at the end of the

reporting period and for which the Group has not provided for

doubtful debt. The Group does not hold any colateral over these

balances.

The aging analysis of trade receivables that were past due but

not impaired based on the invoice date or the payment date as

stated in the respective contracts at the end of reporting date,

which aproximately the respective revenue recognition date, 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

31-60 days31

至

日

61-90 days61

至

日

Over 90 days

超过

日

80,482

82,393

Trade receivables that were past due but not impaired related to a

number of independent customers that have a god track record

with the Group. Based on the past experience, the management

believes that no impairment alowance is necesary in respect of

these balances as there has not ben a significant change in credit

quality and the balance are stil considered fuly recoverable.

千港元
175,516
32
4,321
–
(1,531)
178,338

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

27.

应收账款及其他应收款项

（续）

应收账款之呆账拨备变动如下：

在接纳任何新客户前，本集团评估潜

在客户之信贷质素，并厘订客户之信

贷限额。客户之信贷限额乃定期覆核。

未逾期亦无减值之应收账款涉及近期

并无拖欠记录之客户。

27. TRADE AND OTHER RECEIVABLES (CONTINUED)

The movements in alowance for doubtful debts of trade

receivables were as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

1 April

四月一日

199,947

Alowance for impairment recognised

于损益内确认之减值拨备

in profit or los

– continuing operations

－持续经营业务

5,230

– discontinued operations

－已终止业务

–

Bad debts writen of

撇销坏账

(24,957)

Exchange diference

汇兑差额

(4,704)

31 March

三月三十一日

175,516

Before acepting any new customer, the Group aseses the

potential customer’s credit quality and defines credit limits by

customer. Limits atributed to customers are reviewed on a regular

basis.

Trade receivables that were neither past due nor impaired related

to customers for whom there was no recent history of default.

千港元	千港元	千港元	千港元	千港元
–	–	–	71.8%	71.6%
225	357	–	248,480	249,062
–	–	–	178,338	178,338

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

27.

应收账款及其他应收款项

（续）

本集团应用香港财务报告准则第

号

项下之简化方法，按全部应收账款之

全期预期亏损拨备计提预期信贷亏

损。为计量预期信贷亏损，已根据共同

信贷风险特征及逾期天数将应收账款

分组。预期信贷亏损亦包含前瞻性资

料。

本集团根据以下因素评估了该等应收

款项的预期信贷亏损：

基于未来市况及对该等客户的相

关影响，收回应收账款的可能性；

通过审阅该等客户的财务及业务

状况确定与该等客户相关的信贷

风险；

该等客户的重大违约历史记录；

该等客户的抵押品（倘有）；及

逾期限。

27. TRADE AND OTHER RECEIVABLES (CONTINUED)

The Group aplies the simplified aproach under HKFRS 9 to

provide for expected credit loses using the lifetime expected los

provision for al trade receivables. To measure the expected credit

loses, trade receivables have ben grouped based on shared credit

risk characteristics and the days past due. The expected credit

loses also incorporate forward loking information.

Curent

Over

30 days

past due

Over

60 days

past due

Over

90 days

past dueTotal

当期

逾期

天以上

逾期

天以上

逾期

天以上总计

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

At 31 March 2025

于二零二五年

三月三十一日

Weighted average

expected los rate

加权平均预期亏损率

Receivable amount (HK$’000)

可收回金额（千港元）

Los alowance (HK$’000)

亏损拨备（千港元）

–178,338178,338

At 31 March 2024

于二零二四年

三月三十一日

Weighted average

expected los rate

加权平均预期亏损率

–68.4%67.4%

Receivable amount (HK$’000)

可收回金额（千港元）

2,310687681256,541260,219

Los alowance (HK$’000)

亏损拨备（千港元）

–175,516175,516

The Group had asesed the expected credit los on these

receivables based on the folowing factors:

1. the likelihod of recovering the receivables in light of future

market conditions and related impact on these customers;

2. the credit risks asociated with these customers by reviewing

their financial and busines status;

;

; and

5. the length of overdue period.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

27.

应收账款及其他应收款项

（续）

于二零二五年三月三十一日确认的减

值拨备主要如下：

(1)

于二零二三年一月，本集团贸易

业务的两名客户，即深圳市五丰

盈科技有限公司（「五丰盈」）及

深圳市风雷实业有限公司（「风

雷」），已被发现撤销注册。所有向

五丰盈及风雷的销售均由深圳市

世佳豪商业运营有限公司（「世佳

豪」，连同五丰盈、风雷及其各自

的最终实益拥有人，统称「违约人

士」）担保。于二零二三年二月，

世佳豪亦已被发现撤销注册。进

一步详情载于本公司日期为二零

二三年三月二十三日的公布。本

集团已聘请中国法律顾问，并于

深圳法院对五丰盈、风雷及世佳

豪的最终实益拥有人（「被告人

士」）提起诉讼。就风雷的民事诉讼

（「风雷民事诉讼」）而言，本集团

于二零二三年十月接获深圳市罗

湖区人民法院的民事裁定书，裁

定本集团胜诉。就五丰盈的民事

诉讼而言，本集团于二零二四年

五月向深圳市中级人民法院提起

诉讼。于二零二四年十二月，本

集团与五丰盈及世佳豪的最终实

益拥有人签署和解协议（「和解协

议」），同意世佳豪的最终实益拥

有人于二零二七年六月前将分期

偿还五丰盈欠付的未偿余额约人

民币

133,298,000

元。签署和解协

议后，向深圳市中级人民法院提

起的诉讼被撤销。经咨询中国法

律顾问后，收回违约人士欠付的

逾期款项的可能性取决于

(i)

可否

追踪及能否强制执行风雷民事诉

讼项下被告人士的资产或财产；

及

(i)

世佳豪之最终实益拥有人于

和解协议项下合约义务的实际履

行情况。尽管法院作出判决及订

立和解协议，本集团暂时没有关

于被告人士可追踪及可强制执行

资产或财产的具体资料。考虑到

存在很大不确定因素，本集团截

至二零二三年三月三十一日止年

度的综合财务报表已就应收违约

人士的全部款项确认减值亏损约

人民币

156,973,000

元（相当于约

168,383,000

港元）并于截至二零

二五年三月三十一日止年度保持

不变。

27. TRADE AND OTHER RECEIVABLES (CONTINUED)

The alowances of impairment recognised as at 31 March 2025 are

mainly as folows:

, two customers of the Group’s trading

busines, namely, Shenzhen Wu Feng Ying Technology Co.,

Ltd.*

（深圳市五丰盈科技有限公司）

(“Wu Feng Ying”) and

Shenzhen Feng Lei Industrial Co., Ltd.*

（深圳市风雷实业有

限公司）

(“Feng Lei”), were found deregistered. Al sales to

Wu Feng Ying and Feng Lei were guaranted by Shenzhen

Shi Jia Hao Comercial Operation Co., Ltd.*

（深圳市世佳豪

商业运营有限公司）

(“Shi Jia Hao”, together with Wu Feng

Ying, Feng Lei and their respective ultimate beneficial owners

refered as the “Defaulted Persons”). In February 2023,

Shi Jia Hao was also found deregistered. Further details are

set out in the Company’s anouncement dated 23 March

2023. The Group had engaged the PRC legal adviser and

initiated court procedings against the ultimate beneficial

owners of Wu Feng Ying, Feng Lei and Shi Jia Hao (the

“Defendants”) in front of the courts located at Shenzhen.

For the civil procedings in relation to Feng Lei (the “Feng

Lei Civil Procedings”), the Group received a civil ruling

（民

事裁定书）

from Luohu District People’s Court in Shenzhen

（深圳市罗湖区人民法院）

in October 2023 adjudicating

in favor of the Group. For the civil procedings in relation

to Wu Feng Ying, the Group proceded the lawsuit to

Shenzhen Intermediate People’s Court

（深圳市中级人民法

院）

in May 2024. In December 2024, the Group signed the

setlement agrement (the “Setlement Agrement”) with

the ultimate beneficial owners of Wu Feng Ying and Shi Jia

Hao to agre that the ultimate beneficial owner of Shi Jia Hao

wil setle the outstanding balance due from Wu Feng Ying

of aproximately RMB133,298,000 by instalments until June

2027. The lawsuit to Shenzhen Intermediate People’s Court

（深圳市中级人民法院）

was canceled after the execution of

the Setlement Agrement. Having consulted with the PRC

legal adviser, the posibility of colecting overdue amounts

owed by the Defaulted Persons is subject to (i) the traceability

and posibility in enforcement of the asets or properties of

the Defendants under the Feng Lei Civil Procedings; and (i)

the actual performance of contractual obligations under the

Setlement Agrement by the ultimate beneficial owner of Shi

Jia Hao. Despite the courts’ judgement and the Setlement

Agrement, the Group does not have concrete information

about traceable and enforceable asets or properties of the

Defendants for the time being. Considering high uncertainty,

impairment los on the entire amount due from the Defaulted

Persons of aproximately RMB156,973,000 (equivalent to

aproximately HK$168,383,000) had ben recognised in the

Group’s consolidated financial statements for the year ended

31 March 2023 and remained unchanged for the year ended

31 March 2025.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

27.

应收账款及其他应收款项

（续）

(2)

本集团房地产相关业务的一名

客户，即宁波铁工置业有限公司

（「宁波铁工」）因无偿债能力被

债权人提起清盘呈请，法院已相

应为其清盘指定一名管理人。于

二零二五年三月三十一日，应收

宁波铁工减值拨备前的款项总额

约为人民币

83,142,000

元（相当

于约

89,185,000

港元），即

(i)

楼宇

建筑承包业务项下建筑债务性质

的应收款项约人民币

52,008,000

元（相当于约

55,788,000

港元）；

及

(i)

建筑债务性质的合约资产约

人民币

31,134,000

元（相当于约

33,397,000

港元）。根据宁波铁工

的清盘状况、针对宁波铁工及清

盘管理人的诉讼结果，以及宁波

铁工可供清算资产的估计价值，

本集团已就合约资产确认减值亏

损约人民币

8,189,000

元（相当于

约

8,784,000

港元）。对于宁波铁

工约人民币

74,593,000

元（相当

于约

80,401,000

港元）的应收款项

余额，考虑到

(i)

其建筑债务性质

享有优先受偿权，及

(i)

宁波铁工

股东提供的额外担保及抵押品，

董事认为无需进一步确认减值亏

损。

27. TRADE AND OTHER RECEIVABLES (CONTINUED)

’s customers under real estate related

busineses, namely, Ningbo Tiegong Real Estate Co., Ltd.*

（宁波铁工置业有限公司）

(“Ningbo Tiegong”) was filed

a winding-up petition by its creditors on the ground of

insolvency and the court apointed a manager for its

liquidation acordingly. As at 31 March 2025, the total

amount before alowance for impairment due by Ningbo

Tiegong was aproximately RMB83,142,000 (equivalent to

aproximately HK$89,185,000), representing (i) receivables

under building construction contracting busines in amount of

aproximately RMB52,008,000 (equivalent to aproximately

HK$55,788,000) in nature of construction debts; and (i)

contract asets in amount of aproximately RMB31,134,000

(equivalent to aproximately HK$33,397,000) in nature of

construction debt. Base on the liquidation status of Ningbo

Tiegong, the result of lawsuits against Ningbo Tiegong

and the manager of liquidation, and the estimated value

of asets of Ningbo Tiegong available for liquidation, the

Group had recognised the impairment los of aproximately

RMB8,189,000 (equivalent to aproximately HK$8,784,000)

on contract asets. For the remaining receivables due by

Ningbo Tiegong of aproximately RMB74,593,000 (equivalent

to aproximately HK$80,401,000), taking into acount (i)

their nature of construction debts which could enjoy the

priority to recover the debts and (i) aditional guarante and

colaterals provided by the shareholder of Ningbo Tiegong,

the Directors considered that no further impairment los is

necesary.

千港元
331,422
(8,784)
322,638
(15,957)

千港元
8,860
(76)
8,784

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

28.

合约资产及合约负债

本集团合约资产预期信贷亏损拨备变

动如下：

28. CONTRACT ASETS AND CONTRACT

LIABILITIES

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Contract asets

合约资产

316,254

Les: alowance for impairment of contract

asets

减：合约资产减值拨备

(8,860)

307,394

Contract liabilities

合约负债

(16,029)

Movements on the Group’s alowance for expected credit los on

contract asets are as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

1 April

四月一日

9,354

Exchange diference

汇兑差额

(494)

31 March

三月三十一日

8,860

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

28.

合约资产及合约负债

（续）

于二零二五年三月三十一日，合约资

产的未偿还余额为本集团楼宇建筑承

包服务业务项下物业项目的未结算合

约价，其明细载列如下：

28. CONTRACT ASETS AND CONTRACT

LIABILITIES (CONTINUED)

The outstanding balances of contract asets at 31 March 2025

represented unsetled contract prices for property projects under

the Group’s building construction contracting services busines, a

breakdown of which is set out as folows:

Gros

carying

amount at

31 March

Subsequent

setlement

up to

27 June

Outstanding

balance at

27 June

于

二零二五年

三月三十一日

的总账面值

直至

二零二五年

六月二十七日

的后续结算

于

二零二五年

六月二十七日

的未偿还结余

HK$’000HK$’000HK$’000

千港元千港元千港元

Projects A, B and C

项目

、

及

C210,824(3,347)207,477

Projects D and E

项目

及

E62,672(182)62,490

Project F

项目

F33,398–33,398

Other projects

其他项目

24,528–24,528

331,422(3,529)327,893

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

28.

合约资产及合约负债

（续）

项目

、

及

就该等项目而言，本集团与一名中国

房地产开发商客户订立建筑合约。该

等项目的详情载列如下：

项目

位置：西安

合约金额：人民币

336,100,000

元

建筑面积：

98,385.44

平方米

销售单位：

2,107

个单位（包括项目

）

当前状态：在售

预计销售

金额：

人民币

1,663,750,000

元

（连同项目

）

预计结算

日期：

于二零二七年一月

三十一日或之前

项目

位置：西安

合约金额：人民币

276,520,000

元

建筑面积：

58,227.17

平方米

销售单位：

2,107

个单位（包括项目

）

当前状态：在售

预计销售

金额：

人民币

1,663,750,000

元

（连同项目

）

预计结算

日期：

于二零二七年一月

三十一日或之前

项目

位置：西安

合约金额：人民币

272,220,000

元

建筑面积：

75,190.44

平方米

销售单位：

个单位

当前状态：在售

预计销售

金额：

人民币

715,900,000

元

预计结算

日期：

于二零二七年一月

三十一日或之前

28. CONTRACT ASETS AND CONTRACT

LIABILITIES (CONTINUED)

Project A, B and C

In relation to these projects, the Group entered into construction

contracts with one customer who is a property developer in the

PRC. Details of these projects are set out below:

Project A

Location:Xi’an

Contract sum:RMB336.10 milion

Construction areas:98,385.44 sq.meters

Units for sale:2,107 units (include Project B)

Curent status:On sale

Expected sales amount:RMB1,663.75 milion (together with

Project B)

Expected setlement date:On or before 31 January 2027

Project B

Location:Xi’an

Contract sum:RMB276.52 milion

Construction areas:58,227.17 sq.meters

Units for sale:2,107 units (include Project A)

Curent status:On sale

Expected sales amount:RMB1,663.75 milion (together with

Project A)

Expected setlement date:On or before 31 January 2027

Project C

Location:Xi’an

Contract sum:RMB272.22 milion

Construction areas:75,190.44 sq.meters

Units for sale:702 units

Curent status:On sale

Expected sales amount:RMB715.90 milion

Expected setlement date:On or before 31 January 2027

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

28.

合约资产及合约负债

（续）

项目

及

就该等项目而言，本集团与另一名中

国房地产开发商客户订立建筑合约。

该等项目之详情载列如下：

项目

位置：西安

合约金额：人民币

169,930,000

元

建筑面积：

32,586.28

平方米

预计销售

单位：

个单位

当前状态：在售

预计销售

金额：

人民币

317,880,000

元

预计结算

日期：

于二零二六年

五月三十一日或之前

项目

位置：西安

合约金额：人民币

189,120,000

元

建筑面积：

33,291.80

平方米

预计销售

单位：

个单位

当前状态：在建

预计销售

金额：

人民币

378,460,000

元

预计完成

日期：

二零二五年

三月三十一日

预计结算

日期：

于二零二六年

五月三十一日或之前

项目

本集团已就该项目与宁波铁工订立建

筑合约。该客户之减值分析载于附注

。该项目之详情如下：

项目

位置：宁波

合约金额：人民币

230,500,000

元

建筑面积：

85,240.52

平方米

预计销售

单位：

个单位

当前状态：已暂停

28. CONTRACT ASETS AND CONTRACT

LIABILITIES (CONTINUED)

Projects D and E

In relation to these projects, the Group entered into construction

contracts with another customer who is a property developer in the

PRC. Details of these projects are set out below:

Project D

Location:Xi’an

Contract sum:RMB169.93 milion

Construction areas:32,586.28 sq meters

Expected units for sale:284 units

Curent status:On sale

Expected sales amount:RMB317.88 milion

Expected setlement date:On or before 31 May 2026

Project E

Location:Xi’an

Contract sum:RMB189.12 milion

Construction areas:33,291.80 sq meters

Expected units for sale:323 units

Curent status:Under construction

Expected sales amount:RMB378.46 milion

Expected completion date:31 March 2025

Expected setlement date:On or before 31 May 2026

Project F

In relation to this project, the Group entered into construction

contracts with Ningbo Tiegong. The impairment analysis of this

customer is set out in note 27. Details of this project is set out

below:

Project F

Location:Ningbo

Contract sum:RMB230.50 milion

Construction areas:85,240.52 sq meters

Expected units for sale:384 units

Curent statusSuspended

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

28.

合约资产及合约负债

（续）

除项目

外，所有其他项目前均已在

售或在建。作为房地产开发商的主要

业务合作伙伴，本集团的房地产相关

服务团队为交易对手方提供一站式服

务，其中包括作为房地产项目重要部

分的建筑工程。透过与房地产开发商

紧密合作（例如，本集团会在施工期间

将项目管理团队临时调派至各个项目

工地），本集团可监控项目及房地产开

发商的状况。此外，本集团在对其合

约资产进行减值评估时已考虑以下因

素：

自二零二年以来，中国政府在

缓解房地产开发商融资困难及鼓

励终端用户购买新房方面的政策

开始转向有利于房地产行业，相

信大型及╱或国有房地产开发商

会首先受益于政策利好效应，然

后是中小型房地产开发商，包括

本集团的客户；

相关项目位于中国城市中心或黄

金地段，是房地产销售的明显优

势之一；

当房地产销售回升时，该等客户

的流动资金问题将得到解决或至

少得到一定程度的缓解，并将加

快本集团合约资产的结算；

根据中国法律及法规，物业开发

商必须指定专项银行账户，以收

取买家于物业预售时的销售所得

款项，而该等指定账户的现金流

出须受当地政府监督，且仅可用

于少数用途，包括结算承建商成

本；及

倘出现该等客户拖欠款项的极端

情况，本集团（作为建筑承建商）

可根据中国法律及法规优先获取

物业开发商的付款，包括接管相

关项目物业及╱或申请司法出售

28. CONTRACT ASETS AND CONTRACT

LIABILITIES (CONTINUED)

Save for Project F, al other projects are curently either on sale or

under construction. As the major busines partner of the property

developers, the Group’s real estate related services team provides

one-stop service to the counter parties, including construction

works which is the key part of a property project. By working

closely with the property developers (for example, the Group’s

project management teams have seconded to various project sites

during the construction period), the Group could monitor the

status of the projects and the property developers. In adition,

the Group had considered the folowing factors in the impairment

asesment of its contract asets:

’s governmental policies have begun a turnaround in

favor of the property sector since 2022, in terms of mitigating

the financing dificulties of the property developers and

encouraging new home buying of end users, and it is believed

that the large and/or state-owned property developers could

benefit from the efect of favourable policies first and then

the smal-to-midsized property developers, including the

Group’s customers;

2. the relevant projects are located in the central or prime

area of PRC cities which is one of the distinct advantages in

property sales;

, the liquidity isue of these

customers wil be solved or at least eased to a certain extent

and it wil expedite the setlement of the Group’s contract

asets;

’s laws and regulations, the property

developers have to designate specific bank acounts for

receiving sales proceds from buyers in property presale, and

cash outflow from such designated acounts are supervised

by the local government and are to be strictly utilized for

limited purposes, including setlement of constructors’ costs;

and

the Group, as construction contractor, has priority in being

paid by the property developers under the PRC’s laws and

regulations, including taking posesion of the relevant

project properties and/or aplication for judicial sales of the

relevant project properties.

千港元
–
141,594
160,903
96,542
85,815
52,056

千港元	千港元
72,235	–
(56,991)	–
–	20,202
–	(20,130)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

28.

合约资产及合约负债

（续）

鉴于上文所述，经考虑合约资产的后

续结算及可收回性评估情况后，董事

认为于二零二五年三月三十一日的合

约资产（截至二零二三年三月三十一

日止年度已计提减值亏损约人民币

8,189,000

元（相当于约

8,784,000

港

元）的宁波铁工的合约资产除外）将可

全数收回，因此截至二零二五年三月

三十一日止年度并无确认进一步减值

亏损。

于年末分配至未达成履约责任及预期

于以下年度确认为收益的交易价：

年内合约资产及合约负债的重大变

动：

28. CONTRACT ASETS AND CONTRACT

LIABILITIES (CONTINUED)

In light of the above, taking into acount the subsequent

setlements and asesment of recoverability of the contract asets,

the Directors were of the view that the contract asets as at 31

March 2025, except for the contract asets from Ningbo Tiegong

for which the impairment los of aproximately RMB8,189,000

(equivalent to aproximately HK$8,784,000) had ben provided

for the year ended 31 March 2023, would be fuly recoverable and

therefore no further impairment los was recognised for the year

ended 31 March 2025.

Transaction prices alocated to performance obligations unsatisfied

at end of year and expected to be recognised as revenue in:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

For the year ending 31 March

截至三月三十一日止年度

– 2025

－二零二五年

120,801

– 2026

－二零二六年

108,194

– 2027

－二零二七年

216,389

– 2028

－二零二八年

161,782

– 2029

－二零二九年

–

– 2030

－二零三零年

–

Significant changes in contract asets and contract liabilities during

the year:

二零二五年二零二四年

Contract

asets

Contract

liabilities

Contract

asets

Contract

liabilities

合约资产合约负债合约资产合约负债

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Increase due to operations in the year

年内因业务营运而增加

102,734–

Transfer of contract asets to

receivables

合约资产转拨至应收款项

(98,944)–

Transfer of contract liabilities to

revenue

合约负债转拨至收益

–68,719

Consideration received

from customer

已收来自客户的代价

–(69,329)

千港元
7,994

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

29.

已抵押银行存款

于二零二四年三月三十一日的已抵押

银行存款已抵押予银行，以为银行贷

款提供担保并按固定年利率

2.05%

计

息。

30.

银行结余及现金

银行结余－信托及独立账户

本集团在进行证券及期货经纪业务时

会接纳及持有客户及其他机构存放之

款项。该等款项乃存置于一个或多个

独立的银行账户。本集团已将对各外

部客户及其他机构的相关负债确认为

应付账款（附注

）。然而，本集团现

时并无以所存置存款抵销该等应付款

项的强制执行权利。

银行结余－一般账户

银行结余及现金包括本集团所持现金

及银行结余，按现行市场年利率介乎

0.01%

至

0.30%

（二零二四年：

0.01%

至

0.30%

）计息，且原到期日为三个月

或以下。

银行结余及现金中计入以下须受外汇

管制规例限制或不可自由转让之款

项：

29. PLEDGED BANK DEPOSIT

The pledged bank deposit as at 31 March 2024 was pledged to

bank for the purpose of securing the bank loans and caried at

fixed interest rate of 2.05% per anum.

30. BANK BALANCES AND CASH

Bank balances – trust and segregated acounts

The Group receives and holds monies deposited by clients and

other institutions in the course of the conduct of the securities and

futures brokerage busines. Such monies are maintained in one

or more segregated bank acounts. The Group has recognised the

coresponding liabilities to respective external clients and other

institutions as trade payables (note 33). However, the Group does

not have a curently enforceable right to ofset those payables with

the deposits placed.

Bank balances – general acounts

Bank balances and cash comprises cash held by the Group and

bank balances that are interest-bearing at prevailing market

interest rates ranging from 0.01% to 0.30% (2024: 0.01% to

0.30%) per anum and have original maturity of thre months or

les.

Included in bank balances and cash are the folowing amounts

which are subject to foreign exchange control regulations or not

frely transferable:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Amounts denominated in:

以下列货币计值之款项：

RMB

人民币

31,820

千港元
40,000
306,754
346,754
43,873
(144,883)
245,744
245,744

千港元
133,561
11,322
144,883

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

31.

应收贷款及利息

应收贷款及利息之减值亏损拨备变动

如下：

31. LOANS AND INTEREST RECEIVABLES

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Loans receivables:

应收贷款︰

Secured

有抵押

40,000

Unsecured

无抵押

358,462

398,462

Interest receivables

应收利息

46,995

Les: alowance for impairment of loan

and interest receivables

减：应收贷款及

利息的减值拨备

(133,561)

Loans and interest receivables, net

应收贷款及利息净额

311,896

Analysed for reporting purposes as

curent asets

就报告目的分析为流动资产

311,896

The movements in alowance for impairment los of loan and

interest receivables were as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

At 1 April

于四月一日

126,069

Impairment los recognised

已确认减值亏损

7,492

At 31 March

于三月三十一日

133,561

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

31.

应收贷款及利息

（续）

于二零二五年三月三十一日，共有

笔（二零二四年：

笔）未偿还贷款，

其中

笔（二零二四年：

笔）为个人贷

款，

笔（二零二四年：

笔）为公司贷

款，每笔贷款本金额介乎

3,101,000

港

元（二零二四年：

3,101,000

港元）至

约

40,000,000

港元（二零二四年：约

44,093,000

港元）。于二零二五年三月

三十一日，对最大客户及最大的五名

客户的贷款分别占贷款未偿还本金及

利息总额约

12%

及

52%

（二零二四年：

约

10%

及

50%

）。据董事所知、所悉及

所信，所有该等借款人及彼等各自的

最终实益拥有人（如为公司客户）均独

立于本公司及其关连人士（定义见上

市规则）。

个人贷款总额约为

112,388,000

港元

（二零二四年：约

144,282,000

港

元），乃无抵押及无担保。考虑到公

司的性质为有限责任，公司贷款总额

约为

234,366,000

港元（二零二四年：

约

254,180,000

港元），乃有抵押或有

担保。公司贷款中，一笔

40,000,000

港元（二零二四年：

40,000,000

港元）

的贷款乃由一支投资基金的独立组

合账户作抵押，而剩余贷款总额约

194,366,000

港元（二零二四年：约

214,180,000

港元）乃分别由属于该公

司拥有人或该拥有人的关连人士的个

人，及╱或属于该公司借款人关连方

的其他公司提供担保。

31. LOANS AND INTEREST RECEIVABLES

(CONTINUED)

As at 31 March 2025, there were a total of 15 (2024: 15)

outstanding loans, out of which 7 (2024: 7) loans were loans

to individuals and 8 (2024: 8) loans were loans to corporations,

with principal amount per loan ranging from HK$3,101,000

(2024: HK$3,101,000) to aproximately HK$40,000,000 (2024:

aproximately HK$44,093,000). Loans to the largest customer and

top 5 customers constituted aproximately 12% and 52% (2024:

aproximately 10% and 50%) of the total outstanding principal

and interest amount of the loans respectively as at 31 March 2025.

To the best knowledge, information and belief of the Directors, al

these borowers and their respective ultimate beneficial owners (in

case of corporate clients) are independent of the Company and its

conected persons (as ascribed under the Listing Rules).

The loans to individuals in agregate amount of aproximately

HK$112,388,000 (2024: aproximately HK$144,282,000) are

unsecured and unguaranted. Considering the corporation is in the

nature of limited liability, the loans to corporations in agregate

amount of aproximately HK$234,366,000 (2024: aproximately

HK$254,180,000) are either secured or guaranted. Among the

loans to corporations, one loan in the amount of HK$40,000,000

(2024: HK$40,000,000) is secured by a segregated portfolio

acount of an investment fund and the remaining loans in the total

amount of aproximately HK$194,366,000 (2024: aproximately

HK$214,180,000) are backed by guarantes respectively provided

by individual who is the corporation’s owner or conected person

of the owner, and/or other corporation which is a related party to

the corporate borower.

千港元
–
–
224
245,520
245,744

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

31.

应收贷款及利息

（续）

本集团之借贷业务项下垫付予借款人

之贷款之贷款期通常为

至

个月（二

零二四年：

至

个月）。提供予借款

人之贷款按介乎

至

15%

之年利率

（二零二四年：

至

15%

之年利率）

计息，视乎借款人之个别信贷评估而

定。该等评估专注于借款人之财务背

景、个人信贷评级、现时支付能力及计

及借款人之特别资料以及来自借款人

之保证及╱或抵押（如必要）。信贷风

险评估的内部控制程序详情载于附注

。提供予借款人之贷款应根据贷款协

议偿还，当中本金额应于到期时偿还

及利息应每半年、每年或于到期时偿

还。

以下为按向借款人授出贷款及应计利

息的日期呈列之应收贷款及利息（扣

除减值拨备）之账龄分析。

31. LOANS AND INTEREST RECEIVABLES

(CONTINUED)

The loans advanced to the borowers under the Group’s money

lending busines normaly had loan periods from 6 to 54 months

(2024: 6 to 54 months). The loans provided to borowers bore

interest rate ranging from 8%–15% per anum (2024: 8%–15%

per anum), depending on the individual credit evaluations of the

borowers. These evaluations focus on the borowers’ financial

background, individual credit rating, curent ability to pay, and

take into acount information specific to the borowers as wel

as the guarantes and/or security from the borowers (where

necesary). The details of internal control procedures on credit risk

asesment are set out in note 8. The loans provided to borowers

are repayable in acordance with the loan agrements, in which

the principal amounts are repayable on maturity and the interests

are repayable half-yearly, yearly or on maturity.

The folowing is an aged analysis of loans and interest receivables

(net of alowance for impairment), presented based on the dates

which loans are granted to borowers and interests are acrued.

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Within 90 days90

日内

12,791

91-180 days91

至

日

181-365 days181

至

日

1,673

Over 365 days

超过

日

296,536

311,896

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

31.

应收贷款及利息

（续）

于二零二五年三月三十一日，扣除

减值拨备前之应收贷款及利息约

390,627,000

港元（二零二四年：约

397,810,000

港元）已逾期。于二零

二五年三月三十一日，上述应收贷

款及利息之账面值包括应收款项

约

144,883,000

港元（二零二四年：

133,561,000

港元），该款项按参考

独立专业合资格估值师进行之评估

所估计的预期信贷亏损作出减值。

于截至二零二五年三月三十一日止

年度，已就应收贷款及利息作出减

值约

11,322,000

港元（二零二四年：

7,492,000

港元），其相关信贷风险增

加。本集团参考还款往绩记录、财务

状况及市场基准，对照信贷评级评估

各借款人应收贷款及利息的相关信贷

风险，以计算减值率（或预期信贷亏损

率）。详情如下：

31. LOANS AND INTEREST RECEIVABLES

(CONTINUED)

As at 31 March 2025, loans and interest receivables before

alowance for impairment of aproximately HK$390,627,000

(2024: aproximately HK$397,810,000) were past due. Included in

the carying amount of the above loans and interest receivables as

at 31 March 2025, receivables of aproximately HK$144,883,000

(2024: HK$133,561,000) which impairment was made based on

the expected credit los asesed with reference to an asesment

performed by independent profesional qualified valuer. During

the year ended 31 March 2025, impairment of aproximately

HK$11,322,000 (2024: HK$7,492,000) has ben made for loans

and interest receivables of which the related credit risks increased.

The Group asesed the credit risks asociated with loan and

interest receivable of each borower by asigning the credit rating

with reference to the repayment track record, the financial position

and market benchmark to compute the impairment ratio (or

expected credit los ratio). Details are as folows:

Principal

Interest

receivables

Impairment

ratio

Impairment

los as at

1 April

Impairment los

recognised/

(reversed)

for the year

Impairment

los as at

31 March

Borowers

借款人本金应收利息减值率

于二零二四年

四月一日

减值亏损

年内已确认╱

（拨回）减值亏损

于二零二五年

三月三十一日

减值亏损

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

(a)(b)(c)(d)(e)=(f)-(d)(f)=(a+b) x c

Category A

类

63,6285,243100%68,871–68,871

Category B

类

79,3364,80343.5%-48.3%45,337(7,243)38,094

Category C

类

203,79033,8273.1%-17.5%19,35318,56537,918

133,56111,322144,883

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

31.

应收贷款及利息

（续）

计算减值率（或预期信贷亏损率）时，

本集团已执行以下程序：

(a)

考虑以下因素以确定具相同或类

似信贷风险的应收贷款及利息的

类别：

(1)

倘为企业客户，借款人及担

保人（如适用）是否破产及╱

或已停止经营；

(2)

借款人于年内是否清偿本金

及╱或利息；

(3)

是否已拖欠本金；

(4)

借款人能否提供支持文件证

明其偿债能力；

(5)

借款人是否为公众人物；及

(6)

借款人能否提供表明可收回

款项的其他迹象。

31. LOANS AND INTEREST RECEIVABLES

(CONTINUED)

Principal

Interest

receivables

Impairment

ratio

Impairment los

as at 1 April

Impairment los

recognised/

(reversed)

for the year

Impairment los

as at 31 March

Borowers

借款人本金应收利息减值率

于二零二三年

四月一日

减值亏损

年内已确认╱

（拨回）减值亏损

于二零二四年

三月三十一日

减值亏损

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

(a)(b)(c)(d)(e)=(f)-(d)(f)=(a+b) x c

Category A

类

63,6285,243100%68,871–68,871

Category B

类

79,3364,80346.0%-60.1%44,1161,22145,337

Category C

类

255,49836,9491.2%-14.8%12,4236,93019,353

Category D

类

–N/A

不适用

659(659)–

126,0697,492133,561

In computing the impairment ratio (or expected credit los ratio),

the Group performed the folowing procedures:

(a) to identify categories of loans and interest receivables with

the same or similar credit risks by considering the folowing

factors:

(1) whether the borower and guarantor (if aplicable) is in

bankruptcy and/or has ceased the operation in case of

corporate client;

interest during the year;

;

(4) whether the borower can provide suporting

documents to demonstrate its or his solvency;

; and

(6) whether the borower can provide other indications of

recoverability.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

31.

应收贷款及利息

（续）

各类别主要特征如下：

类：倘为企业客户，借款人及担

保人（如适用）已破产及╱或

已停止经营。

类：借款人拖欠到期本金偿付金

额且无法提供支持文件证明

其偿债能力。

类：借款人拖欠到期本金偿付金

额，但能够提供支持文件证

明其偿债能力或为公众人

物。

类：借款人并无拖欠到期本金偿

付金额，并已于年内清偿若

干本金及╱或利息。

(b)

估计各借款人的预计结算日期；

(c)

评估各类别的违约亏损；

(d)

评估各借款人的违约概率；

(e)

根据前瞻性因素（如国内生产总

值的变动）调整违约概率；及

(f)

经考虑贴现因素后就减值亏损评

估计算减值率（或预期信贷亏损

率）。

于报告期末后，为数

3,000,000

港元

（二零二四年：约

3,100,000

港元）

的款项已获偿付。余下逾期款项约

242,744,000

港元（二零二四年：约

261,149,000

港元）为应收数名借款人

之款项，本集团正与彼等磋商可行还

款条款及时间表。因此，董事认为毋须

作出进一步减值亏损。除上述有抵押

贷款外，本集团并无就其他结余持有

抵押品。

31. LOANS AND INTEREST RECEIVABLES

(CONTINUED)

The main characteristic of each category is as folows:

Category A:Borower(s) and guarantor (if aplicable) have

ben in bankruptcy and/or ceased the operation

in case of corporate client.

Category B:Borower(s) defaulted the principal repayment

upon maturity and could not provide suporting

documents to demonstrate its or his solvency.

Category C:Borower(s) defaulted the principal repayment

upon maturity but could be able to provide

suporting documents to demonstrate its or his

solvency or is a public figure.

Category D:Borower(s) did not default the principal

repayment upon maturity and had setled some

principal and/or interest during the year.

(b) to estimate the expected setlement date of each borower;

(d) to ases the probability of default rates of each borower;

(e) to adjust the probability of default rates by forward-loking

factors such as the GDP movements; and

(f) to compute impairment ratio (or expected credit los ratio)

after considering the discount factor for impairment los

asesment.

Subsequent to the end of the reporting period, the amount of

HK$3,000,000 (2024: aproximately HK$3,100,000) were setled.

The remaining past due amount of aproximately HK$242,744,000

(2024: aproximately HK$261,149,000) are due from several

borowers with whom the Group is negotiating practicable

repayment terms and schedules. Acordingly, the Directors

considered that no further impairment los is necesary. Save for

the aforesaid secured loans, the Group does not hold colateral

over other balances.

千港元
6,382
(1,245)
5,137
3,702
8,839

千港元
–
1,254
(9)
1,245

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

32.

其他应收贷款及利息

其他应收贷款及利息之减值亏损拨备

变动如下：

附注：

本集团向一间中国公司（独立第三方）垫付人民

币

6,000,000

元（相当于约

6,436,000

港元），年利

率为

。该笔垫款由该公司

50%

股权抵押并由

该公司个人股东提供担保，应于二零二一年偿

还。年内已偿还人民币

50,000

元（相当于约

54,000

港元）。本集团目前正在与该公司就余下人民币

5,950,000

元（相当于约

6,382,000

港元）的款项磋

商可行还款条款及时间表。由于其他应收贷款已

逾期多年且仅有限结算，董事认为，根据评估

的信贷风险，已确认减值亏损约人民币

1,161,000

元（相当于约

1,254,000

港元）。

32. OTHER LOANS AND INTEREST RECEIVABLES

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Other loan receivables:

其他应收贷款：

– Advance to third parties (Note)

－向第三方垫款（附注）

6,492

Les: alowance for impairment

减：减值拨备

–

6,492

Other loan interest receivables:

其他应收贷款利息︰

– Advance to third parties

－向第三方垫款

3,734

Analysed for reporting purposes as curent

asets

就报告目的分析流动资产

10,226

The movement in alowance for impairment los of other loans and

interest receivables were as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

At 1 April

于四月一日

–

Impairment los recognised

已确认减值亏损

–

Exchange diference

汇兑差额

–

At 31 March

于三月三十一日

–

Note:

The Group advanced RMB6,000,000 (equivalent to aproximately HK$6,436,000)

to a corporation, an independent third party in the PRC, with the interest rate of

8% per anum. The advance is secured by 50% shareholding in the corporation

and guaranted by the individual shareholder of the corporation and should have

ben repaid in 2021. During the year, the amount of RMB50,000 (equivalent to

aproximately HK$54,000) was setled. The Group is curently negotiating with

the corporation for practicable repayment terms and schedule for the remaining

balance of RMB5,950,000 (equivalent to aproximately HK$6,382,000). Since

the other loan receivable has ben past due for several years with only a limited

setlement, in the opinion of Directors, an impairment los of aproximately

RMB1,161,000 (equivalent to aproximately HK$1,254,000) was made based on

the credit risk asesed.

千港元
3,899
1,432
30,641
66,401
256,220
14,813
6,000
73,629
50,957
62,583
566,575

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

33.

应付账款及其他应付款项

本集团来自证券及期货经纪业务之应

付账款包括孖展客户及现金客户之应

付账款，账面值分别约

3,888,000

港元

及

11,000

港元（二零二四年：分别约

4,003,000

港元及

10,000

港元）。

就来自证券及期货经纪业务之应付账

款而言，由于本集团孖展及现金客户

乃按往来账户基准列账，且基于证券

经纪业务之性质，账龄分析并无给予

额外价值，故本集团并无披露该等客

户之账龄分析。

就物业经纪业务产生之应付账款而

言，由于本集团于报告期末尚未收到

发票，故并无披露账龄分析。应付款项

在各代理同意下按月结单累计。根据

相关代理合约，发票将于随后月份开

具及结算期为自发票日期起三个营业

日内。

33. TRADE AND OTHER PAYABLES

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Trade payables arising from securities and

futures brokerage busines

来自证券及期货经纪业务之应付

账款

4,013

Trade payables arising from property

brokerage busines

来自物业经纪业务之应付账款

Trade payables arising from geothermal

energy busines

地热能业务所产生之应付账款

48,827

Trade payables arising from centralised

heating busines

集中供热业务所产生之应付账款

62,094

Trade payables arising from building

construction contracting busines

楼宇建筑承包业务所产生之应付

账款

239,676

Acrued charges

应计费用

15,119

Consideration payables

应付代价

18,000

Advance from subcontractor

来自分包商垫款

92,930

Trust loans interest payable

应付信托贷款利息

28,644

Other payables

其他应付款项

62,957

572,696

The Group’s trade payables arising from securities and futures

brokerage busines include margin clients and cash clients with

carying amounts of aproximately HK$3,888,000 and HK$11,000

respectively (2024: aproximately HK$4,003,000 and HK$10,000

respectively).

For trade payables arising from the securities and futures brokerage

busines, no aging analysis is disclosed for the Group’s margin and

cash clients as these clients were caried on an open acount basis,

the aging analysis does not give aditional value in the view of the

nature of busines of securities brokerage.

For trade payables arising from property brokerage busines, no

aging analysis is disclosed as the Group is yet to receive invoices

at the end of the reporting period. The payables is acrued based

on the monthly statements agred with the respective agents.

Acording to the relevant agency contracts, the invoices wil be

biled in the folowing month and the setlement terms is within 3

busines days from the invoices date.

千港元	千港元	千港元
47	–	8,461
268	–	2,789
–	–	430
30,326	66,401	244,540
30,641	66,401	256,220

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

33.

应付账款及其他应付款项

（续）

就地热能业务、集中供热业务及楼宇

建筑承包业务所产生之应付账款而

言，其主要按履约进度及有关合约订

明之清偿责任累计及结算。本集团订

有财务风险管理政策以确保所有应付

款项乃于信贷时间框架内结清。

以下为于报告期末来自地热能业务、

集中供热业务及楼宇建筑承包业务之

应付账款按发票日期及╱或有关合约

订明之清偿责任呈列的账龄分析：

33. TRADE AND OTHER PAYABLES (CONTINUED)

For trade payables arising from geothermal energy busines,

centralised heating busines and building construction contracting

busines, they are mainly acrued and setled based on the

progres of performance and the setlement obligation as

stipulated in the respective contracts. The Group has financial risk

management policies in place to ensure that al payables are setled

within the credit timeframe.

The folowing is an aged analysis of trade payables from

geothermal energy busines, centralised heating busines and

building construction contracting busines presented based on the

invoice date and/or the setlement obligation as stipulated in the

respective contracts at the end of the reporting period:

二零二五年

Geothermal

energy

busines

Centralised

heating

busines

Building

construction

contracting

busines

地热能业务集中供热业务

楼宇建筑

承包业务

HK$’000HK$’000HK$’000

千港元千港元千港元

Within 30 days30

日内

31-60 days31

至

日

61-90 days61

至

日

Over 90 days

超过

日

二零二四年

Geothermal

energy

busines

Centralised

heating

busines

Building

construction

contracting

busines

地热能业务集中供热业务

楼宇建筑

承包业务

HK$’000HK$’000HK$’000

千港元千港元千港元

Within 30 days30

日内

805,230901

31-60 days31

至

日

159,621–

61-90 days61

至

日

174,74220,868

Over 90 days

超过

日

48,71542,501217,907

48,82762,094239,676

千港元	千港元 5,605 6,430 (764)	千港元
4,798		4,569
1,547		1,526
(250)		–
11,271
6,095		6,095
(4,569)
1,526

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

34.

租赁负债

于二零二五年三月三十一日，平均实

际借贷率介乎

至

（二零二四年：

至

12%

）。

34. LEASE LIABILITIES

Lease paymentsPresent value of lease payments

租赁付款租赁付款现值

二零二五年二零二四年二零二五年二零二四年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Lease liabilities comprise:

租赁负债包括：

Within one year

一年内

5,095

In the second to fifth years, inclusive

第二年至第五年

（包括首尾两年）

6,176

Les: Future finance charges

减：未来融资费用

–

Present value of lease liabilities

租赁负债现值

11,271

Les: Amount due for setlement

减：于十二个月内

within twelve months

到期清偿之金额

(shown under curent liabilities)

（于流动负债项下列示）

(5,095)

Amount due for setlement after

于十二个月后

twelve months

到期清偿之金额

6,176

At 31 March 2025, the average efective borowing rate ranged

from 5% to 6% (2024: 5% to 12%).

千港元
214,537

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

35.

递延税项

于二零二五年三月三十一日，本集团

可用作抵销未来溢利之估计未动用

税务亏损约为

761,104,000

港元（二零

二四年：约

702,023,000

港元）。由于未

能预测日后之溢利来源，故本集团并

无就估计未动用税务亏损确认递延税

项资产（二零二四年：零）。

估计未动用税务亏损约

557,024,000

港

元（二零二四年：约

549,123,000

港元）

根据香港现行税法可无限期结转，以

抵销未来应课税收入。

归属于中国附属公司的估计未动用

税务亏损为约

204,080,000

港元（二零

二四年：约

160,674,000

港元），将于报

告期末起五年内届满。

除估计未动用税务亏损外，于二零

二五年及二零二四年三月三十一日，

本集团并无其他未确认可扣减暂时差

额。

根据中国企业所得税法，自二零八

年一月一日起，预扣税实行于在中国

附属公司所得溢利之宣派股息。由于

本集团能控制暂时差额之拨回时间，

且暂时差额可能不会于可见将来拨

回，故有关归属于中国附属公司累积

溢利之暂时差额的递延税项并未于综

合财务报表作出拨备（二零二四年三

月三十一日：零）。

36.

信托贷款

35. DEFERED TAX

At 31 March 2025, the Group has estimated unutilised tax

loses of aproximately HK$761,104,000 (2024: aproximately

HK$702,023,000) available for ofset against future profits. No

defered tax aset has ben recognised in respect of estimated

unutilised tax loses (2024: nil) due to the unpredictability of future

profit streams.

The estimated unutilised tax loses of aproximately

HK$557,024,000 (2024: aproximately HK$549,123,000) may be

caried forward against future taxable income indefinitely under

the curent tax legislation in Hong Kong.

The estimated unutilised tax loses atributable to subsidiaries

in the PRC amounted to aproximately HK$204,080,000 (2024:

aproximately HK$160,674,000) that wil expire within five years

from the end of the reporting period.

Other than the estimated unutilised tax loses, the Group had

no other unrecognised deductible temporary diference as at 31

March 2025 and 2024.

Under the EIT Law of PRC, witholding tax is imposed on dividends

declared in respect of profits earned by PRC subsidiaries from 1

January 2008 onwards. Defered taxation has not ben provided

for in the consolidated financial statements in respect of temporary

diferences atributable to acumulated profits of the PRC

subsidiaries (31 March 2024: nil) as the Group is able to control

the timing of the reversal of the temporary diferences and it is

probable that the temporary diferences wil not reverse in the

foreseable future.

36. TRUST LOANS

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Trust loans–secured

信托贷款－有抵押

216,389

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

36.

信托贷款

（续）

于二零二零年二月十九日，本集团与

一名独立第三方订立信托贷款协议以

取得本金额合共人民币

200,000,000

元、按固定年利率

12%

计息及须于二

零二年三月前偿还的贷款。本集团

于二零二零年三月取得贷款所得款

项人民币

198,000,000

元（经扣除按相

关规则及规定须投资于中国信托保

护基金的

贷款本金额（即人民币

2,000,000

元）。贷款所得款项拟用于

收购北京岳海企业管理有限公司之全

部股权及提升一般营运资金。根据于

二零二年六月订立的第一份补充协

议，信托贷款的还款日期延长至二零

二三年三月。于二零二三年六月，本

集团订立第二份补充协议，据此，应于

二零二三年七月三十一日前偿还逾期

利息约人民币

24,000,000

元，于二零

二三年十月三十一日前偿还部分本金

人民币

30,000,000

元及相应的应计利

息，于二零二三年十二月三十一日前

偿还部分本金人民币

70,000,000

元及

相应的应计利息，以及于二零二四年

三月三十一日前偿还剩余本金人民币

100,000,000

元及相应的应计利息。本

集团已于截至二零二四年三月三十一

日止年度按协议清偿逾期利息约人民

币

24,000,000

元，惟本金及应计利息

尚未于二零二四年三月三十一日或之

前到期偿还。截至本报告日期，本集

团仍在与放债人磋商延长贷款期限。

根据信托贷款协议（经修订及补充），

信托贷款乃质押

(i)

江苏美丽空间建筑

设计产业发展有限公司（「江苏美丽空

间」）

100%

股权及宝石花地热能开发

有限公司（「宝石花地热能」）

70%

股

权，及

(i)

江苏美丽空间所持土地使用

权及其上任何建筑作抵押；并由

(i)

江

苏美丽空间，及

(i)

本公司提供的不可

撤回公司担保提供担保。

36. TRUST LOANS (CONTINUED)

On 19 February 2020, the Group entered into the trust loan

agrements with an independent third party to obtain loans with

principal amounts of RMB200,000,000 in agregate which cary a

fixed interest rate of 12% per anum and is repayable by March

2022. The Group received loan proceds of RMB198,000,000

in March 2020, net of 1% of loan principal amounts (i.e.

RMB2,000,000) which is required by the relevant rules and

regulations to be invested in the trust protection fund in the PRC.

The loan proceds were intended to be used for the acquisition of

the entire equity interest in Beijing Yuehai Enterprise Management

Co., Ltd*

（北京岳海企业管理有限公司）

and enhancing the

general working capital. The repayment date of the trust loans

was extended to March 2023 acording to the first suplemental

agrements entered in June 2022. In June 2023, the Group

entered into the second suplemental agrements pursuant to

which the overdue interest of aproximately RMB24,000,000 shal

be repaid by 31 July 2023, the partial principal of RMB30,000,000

and acrued interest thereon by 31 October 2023, the partial

principal of RMB70,000,000 and acrued interest thereon by 31

December 2023 and the remaining principal of RMB100,000,000

and acrued interest thereon by 31 March 2024. The Group had

setled the overdue interest of aproximately RMB24,000,000 as

agred during the year ended 31 March 2024 while the principal

and acrued interests thereon had not ben repaid upon maturity

on or before 31 March 2024. Up to the date of this report, the

Group is stil negotiating with the lender for extension of loan

period. Pursuant to the trust loan agrements (as amended and

suplemented), the trust loans are secured by pledging of (i)

100% shareholding of Jiangsu Meili Kongjian Construction Design

Development Co., Ltd*

（江苏美丽空间建筑设计产业发展有限公

司）

(“Jiangsu Meili Kongjian”) and 70% shareholding of Baoshihua

Geothermal Energy Development Co., Ltd.*

（宝石花地热能开发有

限公司）

(“Baoshihua Geothermal Energy”), (i) the land use right

held by Jiangsu Meili Kongjian and any constructions thereon; and

are guaranted by (i) Jiangsu Meili Kongjian, and (i) irevocable

corporate guarante provided by the Company.

千港元
–
64,191
64,191

千港元
19,308

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

37.

短期贷款

附注：

(i)

本集团与独立第三方订立无抵押短期

贷款协议，以取得本金额合共约人民币

56,719,000

元（约

60,841,000

港元）的贷款，

其中约人民币

54,719,000

元（约

58,696,000

港元）的贷款为免息及须按要求偿还，而人

民币

2,000,000

元（约

2,145,000

港元）的贷

款（「逾期贷款」）按固定年利率

计息并

应已于二零二年六月偿还。于本报告日

期，本集团仍在与该放债人商讨逾期贷款

的可行偿付时间表。

(i)

除上述无抵押短期贷款外，本公司于年内

亦与一名股东订立无抵押短期贷款协议，

以取得本金

3,300,000

港元的贷款，该贷款

按固定年利率

计息及须于二零二五年

十一月偿还（「股东贷款」）。股东贷款连同

相应计利息已于报告期末后于二零二五

年四月结清。

38.

银行贷款

有抵押银行贷款以

(i)

一名独立第三方

所提供的公司担保；

(i)

本公司若干附

属公司董事的个人担保；

(i)

本集团持

有的投资物业及

(iv)

本公司一间附属公

司提供的公司担保作抵押。

银行贷款须于一年内偿还，按固定年

利率介乎

3.0%

至

4.9%

计息（二零二四

年：

3.7%

至

5.0%

），并以人民币计值。

37. SHORT TERM LOANS

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Short term loans:

短期贷款：

– Secured

－有抵押

2,613

– Unsecured (Note (i) & (i)

－无抵押（附注

(i)

及

(i)

）

14,637

17,250

Notes:

(i) The Group entered into unsecured short term loan agrements with

independent third parties to obtain loans with principal amounts of

aproximately RMB56,719,000 (aproximately HK$60,841,000) in

agregate, for which loan amounts of aproximately RMB54,719,000

(aproximately HK$58,696,000) are interest-fre and repayable

on demand, while loan amounts of RMB2,000,000 (aproximately

HK$2,145,000) (the “Overdue Loan”) is caried a fixed interest rate of 6%

per anum and should have ben repaid in June 2022. As at the date of

this report, the Group is stil negotiating with the lender about practicable

repayment schedule for the Overdue Loan.

(i) In adition to the abovementioned unsecured short term loans, the

Company also entered into unsecured short term loan agrement with

a shareholder during the year to obtain loan with principal amount of

HK$3,300,000, which caried a fixed interest rate of 4% per anum and

repayable in November 2025 (“Shareholder Loan”). The Shareholder Loan

together with acrued interest thereon has ben setled subsequent to the

end of the reporting period in April 2025.

38. BANK LOANS

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Bank loans – secured

银行贷款－有抵押

99,539

The secured bank loans are secured by (i) the corporate guarante

provided by an independent third party, (i) personal guarante of a

director of certain subsidiaries of the Company; (i) the investment

properties held by the Group and (iv) corporate guarante provided

by a subsidiary of the Company.

The bank loans are repayable within one year which cary fixed

interest rates ranged from 3.0% to 4.9% (2024: 3.7% to 5.0%)

per anum and are dominated in RMB.

千港元	千港元 25,000,000	千港元
25,000,000		2,500,000
1,525,285 566,216
2,091,501		209,150
–		–
2,091,501
2,091,501		209,150

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

39.

股本

附注：

于二零二三年九月二十一日，本公司以

每股

0.16

港元的价格完成

566,216,052

股

供股，所得款项总额为约

90,594,000

港

元，其中约

56,621,000

港元计入股本，约

33,973,000

港元计入股份溢价账。有关供

股的详情载于本公司日期为二零二三年八

月二十四日的供股章程及日期为二零二三

年九月二十一日的公告。

39. SHARE CAPITAL

Number

of shares

Number of

capital

股份数目股份数目股本股本

二零二五年二零二四年二零二五年二零二四年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Ordinary shares of HK$0.1

(31 March 2024: HK$0.1)

each

每股面值

0.1

港元（二零二四年

三月三十一日：

0.1

港元）之

普通股

Authorised:

法定：

At 1 April and 31 March

于四月一日及三月三十一日

2,500,000

Isued and fuly paid:

已发行及缴足：

At 1 April

于四月一日

152,529

Isue of rights shares (Note)

发行供股份（附注）

56,621

At 31 March

于三月三十一日

209,150

Note: On 21 September 2023, the Company completed a rights isue of

566,216,052 shares at a price of HK$0.16 each per share with gros

proceds of aproximately HK$90,594,000 of which aproximately

HK$56,621,000 was credited to share capital and aproximately

HK$33,973,000 was credited to share premium acount. Details of the

Rights Isue were set out in the Company’s prospectus dated 24 August

2023 and the anouncement dated 21 September 2023.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

40.

购股权计划

于二零二一年九月一日，本公司采纳

购股权计划（「二零二一年计划」），据

此，董事局可酌情向任何董事（包括非

执行董事）、雇员、供应商、客户、向本

集团提供研究、开发或其他技术支援

之任何人士或实体、本集团任何成员

公司之股东或本集团持有其股权之任

何实体以及为本集团之发展及成长或

会作出贡献之任何其他组别或类别之

人士或实体（「参与者」）提呈购股权，

以根据二零二一年计划之条款认购本

公司之股份。二零二一年计划之主要

目的在于激励或奖励参与者为本集团

作出贡献。

因根据二零二一年计划及本公司任何

其他购股权计划将予授出之所有购股

权获行使而可能发行之股份总数，不

得超过采纳二零二一年计划日期本公

司已发行股本之

10%

，惟已获本公司

股东更新批准则除外。然而，因根据二

零二一年计划及本公司任何其他购股

权计划授出且将予行使而未行使之所

有购股权获行使时可能发行之股份最

高数目，合共不得超过本公司不时已

发行股本之

30%

。

根据二零二一年计划授出之购股权股

份之认购价须为董事厘定之价格，不

得低于以下三者中较高者：

(i)

于授出日

期（须为营业日）在联交所每日报价表

中所报本公司股份之收市价；

(i)

于紧

接授出日期前五个交易日在联交所每

日报价表所报本公司股份之平均收市

价；或

(i)

股份之面值。

于授出日期（包括该日）止任何十二个

月期间内，因根据二零二一年计划及

本公司任何其他购股权计划授予任何

个人之购股权获行使而发行及可能发

行之股份总数，于授出日期不得超过

已发行股份之

。

二零二一年计划并无载有任何最低期

限之规定，而董事局可全权酌情规定

最低持有期限。所授出每份购股权之

最低持有期限按不同情况厘定。

40. SHARE OPTION SCHEME

On 1 September 2021, the Company adopted a share option

scheme (the “2021 Scheme”) under which the Board may at its

discretion ofer to any Director (including non-executive Director),

employe, supliers, customers, any person or entity that provides

research, development or other technological suport to the

Group, shareholders of any member of the Group or any entity

in which the Group holds an equity interests and any other

group or clases of persons or entities who have contributed or

may contribute to the development and growth of the Group

(“Participants”) to subscribe for shares in the Company in

acordance with the terms of the 2021 Scheme. The principal

purpose of the 2021 Scheme is to provide incentive or rewards for

the Participants’ contributions to the Group.

The total number of shares which may be isued upon exercise of

al options to be granted under the 2021 Scheme and any other

share option schemes of the Company shal not exced 10% of

the isued share capital of the Company in isue as at the date of

adoption of the 2021 Scheme, unles a refresh aproval from the

shareholders of the Company has ben obtained. However, the

maximum number of shares which may be isued upon exercise of

al outstanding options granted and yet to be exercised under the

2021 Scheme and any other share option schemes of the Company

shal not in agregate exced 30% of the isued share capital of

the Company from time to time.

The subscription price of the option shares granted under the 2021

Scheme shal be a price to be determined by the Directors being

not les than the higher of (i) the closing price of the Company’s

shares as stated in the Stock Exchange’s daily quotation shet

on the date of grant, which must be a busines day; (i) the

average closing price of the Company’s shares as stated in the

Stock Exchange’s daily quotations shets for the five trading days

imediately preceding the date of grant; or (i) the nominal value

of a share.

The total number of shares isued and may be isued upon exercise

of the options granted to any individual under the 2021 Scheme

and any other share option schemes of the Company in any

12-month period up to and including the date of grant must not

exced 1% of the shares in isue as at the date of grant.

The 2021 Scheme does not contain any requirement of a minimum

period and the Board may in its absolute discretion impose a

minimum period requirement for each option granted on a case by

case basis.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

40.

购股权计划

（续）

二零二一年计划将自二零二一年计划

生效日期起至二零三一年九月二日止

十年内一直有效，此后将不会进一步

授出购股权，惟于二零二一年计划存

续期间授出之购股权可根据其发行条

款继续予以行使，且二零二一年计划

之条文在所有其他方面均保留十足效

力及作用。

根据二零二一年计划授出之购股权须

于授出日期起

天内接纳。于接纳购

股权时，承授人须向本公司支付

港

元，作为获授购股权之代价。

于二零二年四月二十八日，本

集团六名雇员及五名顾问获授予

90,000,000

份购股权。截至二零二五

年三月三十一日，该等六名雇员及两

名顾问仍留在本集团（二零二四年：六

名雇员及两名顾问）。

下表披露截至二零二五年及二零二四

年三月三十一日止年度根据二零二一

年计划授出的本公司购股权的变动情

况：

截至二零二五年三月三十一日止年度

40. SHARE OPTION SCHEME (CONTINUED)

The 2021 Scheme wil remain in force for a period of ten years

comencing from the efective date of the 2021 Scheme to 2

September 2031, after which no further options wil be granted

but the options which are granted during the life of the 2021

Scheme may continue to be exercisable in acordance with their

terms of isue and the provisions of the 2021 Scheme shal in al

other respects remain in ful force and efect in respect thereof.

Options granted under the 2021 Scheme must be acepted within

21 days after the date of grant. Upon aceptance of the option,

the grante shal pay HK$1 to the Company as consideration for

the grant.

On 28 April 2022, 90,000,000 share options have ben granted to

six employes and five consultants of the Group. As at 31 March

2025, these six employes and two consultants remained in the

Group (2024: six employes and two consultants).

The folowing table discloses movements in the Company’s share

options granted under 2021 Scheme during the years ended 31

March 2025 and 2024:

For the year ended 31 March 2025

Number of share options

购股权数目

GrantesDate of grantExercisable period

Adjusted

exercise price

per share

(Note i)

Outstanding

as at

1 April

Granted

during

the year

Exercised

during

the year

Forfeited/

Lapsed

during

the year

Outstanding

as at

31 March

承授人授出日期行使期

经调整每股份

行使价（附注

）

于二零二四年

四月一日尚未行使年内授出年内行使年内没收╱失效

于二零二五年

三月三十一日

尚未行使

HK$

港元

Employes28 April 202228 April 2022-27 April 2028 (Note i)0.719433,361,134–33,361,134

雇员二零二年

四月二十八日

二零二年四月二十八日至

二零二八年四月二十七日（附注

）

Consultants28 April 202228 April 2022-27 April 2028 (Note i)0.719416,680,568–16,680,568

顾问二零二年

四月二十八日

二零二年四月二十八日至

二零二八年四月二十七日（附注

）

Total50,041,702–50,041,702

总计

Exercisable at the end

of the year

20,016,680

于年末可行使

Weighted average

exercise price

HK$0.7194HK$0.7194

加权平均行使价

0.7194

港元

0.7194

港元

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

40.

购股权计划

（续）

截至二零二四年三月三十一日止年度

附注：

(i)

相关雇员及顾问获授并接纳的购股

权的每

20%

将于授出日期的每个周

年日归属，直至该等购股权全部归属

为止，惟倘相关雇员不再受雇，董事

局可全权酌情更改相关雇员获授购

股权的归属期。

(i)

由于供股于二零二三年九月二十一

日完成，根据二零二一年计划及上市

规则第

17.03(13)

条项下有关调整购

股权的补充指引，购股权的行使价由

0.80

港元调整为

0.7194

港元。于尚未

行使购股权获行使后须予发行的本

公司股份数目亦已相应调整。

倘自授出日期起

年后仍未行使购股

权，则购股权将到期。倘雇员╱顾问离

开本集团，则购股权被没收。

40. SHARE OPTION SCHEME (CONTINUED)

For the year ended 31 March 2024

Number of share options

购股权数目

GrantesDate of grantExercisable period

Adjusted

exercise price

per share

(Note i)

Outstanding

as at 1 April

Adjustment

to number

of share

options due

to Rights

Isue

(Note i)

Granted

during the

year

Exercised

during the

year

Forfeited/

Lapsed during

the year

Outstanding

as at

31 March

承授人授出日期行使期

经调整每股份

行使价（附注

）

于二零二三年四月

一日尚未行使

因供股调整购股

权数目（附注

）年内授出年内行使年内没收╱失效

于二零二四年

三月三十一日

尚未行使

HK$

港元

Employes28 April 202228 April 2022-27 April 2028 (Note i)0.719430,000,0003,361,134–33,361,134

雇员二零二年

四月二十八日

二零二年四月二十八日至

二零二八年四月二十七日（附注

）

Consultants28 April 202228 April 2022-27 April 2028 (Note i)0.719460,000,0006,722,269–(50,041,701)16,680,568

顾问二零二年

四月二十八日

二零二年四月二十八日至

二零二八年四月二十七日（附注

）

Total90,000,00010,083,403–(50,041,701)50,041,702

总计

Exercisable at the end

of the year

10,008,340

于年末可行使

Weighted average

exercise price

HK$0.80HK$0.7194HK$0.7194

加权平均行使价

0.80

港元

0.7194

港元

0.7194

港元

Notes: (i) Subject to the Board’s absolute discretion to change the vesting

period of the share options granted to the relevant employes in

the event of termination of employment of the relevant employes,

every 20% of the share options granted to and acepted by

the relevant employes and consultants shal be vested on each

aniversary of the date of grant until such share options are fuly

vested.

(i) As a result of the Rights Isue which was completed on 21

September 2023, the exercise price of the share options was

adjusted from HK$0.80 to HK$0.7194 under the 2021 Scheme

and the suplementary guidance regarding adjustment of share

options under Rule 17.03(13) of the Listing Rule. The number of

shares of the Company that wil fal to be isued upon exercise of

the outstanding share options were also adjusted acordingly.

If the options remain unexercised after a period of 6 years from the

date of grant, the options wil expire. Options are forfeited if the

employe/consultants leave the Group.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

40.

购股权计划

（续）

二项式期权定价模型已用于估计购股

权之公平值。计算购股权公平值所用

之变量及假设乃基于独立专业估值师

之最佳估计。购股权之价值会因应不

同变量及若干主观假设而变动。购股

权于各自之授出日期或归属日期（视情

况而定）之估计公平值如下：

40. SHARE OPTION SCHEME (CONTINUED)

The binomial option pricing model was used to estimate the fair

value of the share options. The variables and asumptions used

in computing the fair value of the share options are based on the

independent profesional valuer’s best estimate. The value of a

share option varies with diferent variables and certain subjective

asumptions. The estimated fair value of the share options on their

respective grant dates or the vested dates (as the case may be) are

as folows:

Share option typeGrant date

Fair value on

grant date

购股权类型授出日期于授出日期之公平值

Employes28 April 20220.34-0.36

雇员二零二年四月二十八日

Vested date

Fair value on

vested date

归属日期于归属日期之公平值

Consultants28 April 20250.10

顾问二零二五年四月二十八日

28 April 20240.03

二零二四年四月二十八日

Share option type

购股权类型

Employes

雇员

Share price on grant date

于授出日期之股价

HK$0.80

0.80

港元

Exercise price on grant date

于授出日期之行使价

HK$0.80

0.80

港元

Volatility

波幅

49%

Post vesting forfeit rate

归属后没收率

14%-21%

Expected life

预计年期

6 years

年

Risk-fre rate

无风险利率

2.59%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

40.

购股权计划

（续）

波幅通过使用本公司的历史波幅而厘

定，其交易历史与预计到期时间相称。

截至二零二五年三月三十一日止

年度，本集团就本公司已授出的购

股权确认以股份为基础的付款开

支约

2,025,000

港元（二零二四年：

3,036,000

港元）。

40. SHARE OPTION SCHEME (CONTINUED)

Share option type

购股权类型

Consultants

顾问

Vested on

28 April 2025

Vested on

28 April 2024

于二零二五年

四月二十八日

归属

于二零二四年

四月二十八日

归属

Daily average price from

28 April 2024 to 27 April 2025/

28 April 2023 to 27 April 2024

于二零二四年四月二十八日至

二零二五年四月二十七日／

二零二三年四月二十八日至

二零二四年四月二十七日之

每日平均价格

HK$0.30

0.30

港元

HK$0.20

0.20

港元

Exercise price on vested date

于归属日期的行使价

HK$0.7194

0.7194

港元

HK$0.7194

0.7194

港元

Volatility

波幅

80%57%

Post vesting forfeit rate

归属后没收率

0%0%

Expected life

预计年期

3.5 years

3.5

年

4.5 years

4.5

年

Risk-fre rate

无风险利率

3.07%3.55%

Volatility was determined by using the historical volatility of the

Company with the trading history comensurate with the time

frame of expected time to maturity.

The Group recognised share-based payments expense of

aproximately HK$2,025,000 for the year ended 31 March 2025

(2024:HK$3,036,000) in relation to the share options granted by

the Company.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

41.

退休福利计划

本集团已为全体香港雇员参与强积金

计划。强积金计划之资产与本集团资

产分开持有，并由托管人以基金形式

控制。本集团按相关薪酬成本之

，

每名雇员最高每月

1,500

港元（二零

二四年三月三十一日：

1,500

港元）向

强积金计划作出供款，与雇员之供款

对应。

本集团于中国经营之附属公司参与由

中国相关地方政府部门营办之指定供

款退休计划。该等附属公司须按薪酬

成本之指定百分比向退休福利计划作

出供款以提供福利。本集团在退休福

利计划方面之唯一责任为作出该等计

划指定之供款。

已自综合损益及其他全面收益表扣除

之总成本约

6,143,000

港元（二零二四

年：

8,336,000

港元）指本集团于本会

计期间应付该等计划之供款。

42.

已终止业务

(a)

年内，深圳市融金达设备租赁有

限公司（「融金达」）（前称融金达

融资租赁有限公司）未能履行经

营融资租赁业务的监管要求，被

政府部门要求修改其经营范围，

禁止有关经营。因此，本集团终

止其融资租赁业务。

融金达为本集团可报告分部－融

资租赁。该分部于中国从事厂房

及机器融资租赁以及就融资租

赁提供顾问服务。该分部单独报

告，并相应重列比较数字。

41. RETIREMENT BENEFIT SCHEMES

The Group enroled al Hong Kong employes in the MPF Scheme.

The asets of the MPF Scheme are held separately from those

of the Group, in funds under the control of trustes. The Group

contributes 5% of relevant payrol costs, caped at HK$1,500 (31

March 2024: HK$1,500) per month, to the MPF Scheme, in which

the contribution is matched by employes.

The Group’s subsidiaries operating in the PRC participate in

defined contribution retirement schemes organised by the relevant

local government authorities in the PRC. These subsidiaries are

required to contribute a specified percentage of its payrol costs

to the retirement benefit schemes to fund the benefits. The only

obligation of the Group with respect to the retirement benefit

schemes is to make the specified contributions under these

schemes.

The total costs charged to consolidated statement of profit or los

and other comprehensive income of aproximately HK$6,143,000

(2024: HK$8,336,000) represents contributions payable to these

schemes by the Group in respect of the curent acounting period.

42. DISCONTINUED OPERATIONS

(a) During the year, Shenzhen Rongjinda Equipment Leasing

Co., Ltd.*

（深圳市融金达设备租赁有限公司）

(“Rongjinda”)

(formerly known as Rongjinda Finance Lease Company

Limited*

（融金达融资租赁有限公司）

) failure to fulfil

regulation requirements of operating finance leasing busines

and was demanded by the government authority to amend its

busines scope for prohibition of such operation. Acordingly,

the Group discontinued its finance leasing busines.

Rongjinda is a reportable segment of the Group – finance

leasing. This segment engages in finance leasing of plant

and machinery as wel as providing consultancy services

with respect of finance leasing in the PRC. This segment is

separately reported with the comparative figures restated

acordingly.

千港元
–
–
–
714
(186)
(288)
–
–
–
(4,321)
(4,081)
–
(4,081)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

42.

已终止业务

（续）

(a)

（续）

截至二零二五年三月三十一日止

年度已计入综合损益的已终止业

务（融资租赁）业绩如下：

42. DISCONTINUED OPERATIONS (CONTINUED)

(a) (Continued)

The results of the discontinued operations (finance leasing)

for the year ended 31 March 2025, which have ben included

in consolidated profit or los, are as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Revenue:

营业额：

– Consultancy income from finance leases

－融资租赁顾问收入

–

Operating costs:

经营成本：

– Cost of providing consultancy income

from finance leases

－提供融资租赁顾问收入

的成本

–

Other income

其他收入

4,398

Administrative and other expenses

行政及其他支出

(670)

Staf costs

雇员成本

(539)

Gain on disposal of a subsidiary

出售一间附属公司之收益

Share of los of asociates

分占联营公司亏损

(9)

Impairment los on finance lease

receivables

应收融资租赁款项减值亏损

(4,337)

Impairment los on trade and other

receivables

应收账款及其他应收款项

减值亏损

–

Los before tax

除税前亏损

(952)

Income tax expense

所得税开支

–

Los for the year

年内亏损

(952)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

42.

已终止业务

（续）

(b)

于二零二四年一月，本集团与一

名独立第三方签订股份转让协

议，以代价

新加坡元（约

港元）

出售捷亚（新加坡）有限公司（「捷

亚新加坡」）

93%

的股权。该出售

于二零二四年一月十六日完成，

本集团不再持有捷亚新加坡的任

何权益。于完成出售交易后，本

集团已终止其国际航空及海上货

运服务。

捷亚新加坡为本集团可报告分

部－国际航空及海上货运服务。

该分部于新加坡从事向客户提供

国际航空及海上货运以及物流服

务。因此，该分部单独报告且比

较数字已重列。

截至二零二四年三月三十一日止

年度已计入综合损益的已终止业

务（国际航空及海上货运服务）业

绩如下：

42. DISCONTINUED OPERATIONS (CONTINUED)

(b) In January 2024, the Group entered into a share transfer

agrement with an independent third party to dispose 93%

equity interest in Jet Air (Singapore) Private Limited (“Jet

Air Singapore”) at a consideration of SGD1 (aproximately

HK$6). The disposal was completed on 16 January 2024

and the Group ceased to hold interest in Jet Air Singapore.

Upon completion of the disposal transaction, the Group

discontinued its international air and sea freight forwarding

services.

Jet Air Singapore is a reportable segment of the Group –

international air and sea freight forwarding services. This

segment engages in the provision of international air and

sea freight forwarding and logistic services to customers

in Singapore. This segment is separately reported with the

comparative figures restated acordingly.

The results of the discontinued operations (international air

and sea freight forwarding services) for the year ended 31

March 2024, which have ben included in consolidated profit

or los, are as folows:

二零二四年

HK$’000

千港元

Revenue:

营业额：

– Provision of international air and sea freight

forwarding services

－提供国际航空及海上货运服务

1,621

Operating costs:

经营成本：

– Cost of providing international air and sea

freight forwarding services

－提供国际航空及海上货运服务的成本

(1,031)

Other income

其他收入

Administrative and other expenses

行政及其他支出

(118)

Staf costs

雇员成本

(507)

Los on disposal of a subsidiary

出售一间附属公司之亏损

(518)

Los before tax

除税前亏损

(551)

Income tax expense

所得税开支

–

Los for the year

年内亏损

(551)

千港元
–
–
–
–
–
–
–
714
(186)
(288)
–
–
–
(4,321)
(4,081)
–
(4,081)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

42.

已终止业务

（续）

(b)

（续）

截至二零二五年三月三十一日止

年度已计入综合损益的已终止业

务业绩如下：

42. DISCONTINUED OPERATIONS (CONTINUED)

(b) (Continued)

The results of the discontinued operations for the year ended

31 March 2025, which have ben included in consolidated

profit or los, are as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Revenue:

营业额：

– Consultancy income from finance leases

－融资租赁顾问收入

–

– Provision of international air and sea

freight forwarding services

－提供国际航空及

海上货运服务

1,621

Operating costs:

经营成本：

– Cost of providing consultancy income

from finance leases

－提供融资租赁顾问收入

的成本

–

– Cost of providing international air and

sea freight forwarding services

－提供国际航空及海上货运

服务的成本

(1,031)

Other income

其他收入

4,400

Administrative and other expenses

行政及其他支出

(788)

Staf costs

雇员成本

(1,046)

Net los on disposal of subsidiaries

出售附属公司之亏损净额

(313)

Share of los of asociates

分占联营公司亏损

(9)

Impairment los on finance lease

receivables

应收融资租赁款项减值亏损

(4,337)

Impairment los on trade and other

receivables

应收账款及其他应收款项

减值亏损

–

Los before tax

除税前亏损

(1,503)

Income tax expense

所得税开支

–

Los for the year

年内亏损

(1,503)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

43.

综合现金流量表附注

(a)

融资活动产生之负债变动

下表载列本集团于本年度的融资

活动产生之负债变动：

(b)

主要非现金交易

(i)

截至二零二五年三月三十一

日止年度，河南省宝石花地

热能开发有限公司（「河南省

宝石花」）的部分应付账款已

通过扣除司法出售物业、厂

房及设备所得款项人民币

17,097,000

元（约

18,471,000

港元）结算。

(i)

截至二零二五年三月三十一

日止年度，部分来自分包商

垫款约人民币

16,872,000

元

（约

18,098,000

港元）于二

零二四年七月订立贷款协议

后成为免息及无抵押短期贷

款。

43. NOTES TO THE CONSOLIDATED STATEMENT

OF CASH FLOWS

(a) Changes in liabilities arising from financing

activities

The folowing table shows the Group’s changes in liabilities

arising from financing activities during the year:

Lease

liabilities

Trust

loans

Short

term

loans

Long-term

loan

Bank

loans

Total

liabilities

from

financing

activities

租赁负债信托贷款短期贷款长期贷款银行贷款

来自融资活动

的负债总额

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

At 1 April 2023

于二零二三年四月一日

3,682228,4726,52934393,674332,700

Changes in cash flows

现金流量变动

(6,409)–11,143(343)10,89515,286

Non-cash changes

非现金变动

– interest charged

－所计利息

421–421

– adition of right-of-use asets

－使用权资产添置

13,682–13,682

– exchange diference

－汇兑差额

(105)(12,083)(422)–(5,030)(17,640)

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

11,271216,38917,250–99,539344,449

Changes in cash flows

现金流量变动

(5,525)–29,175–(79,947)(56,297)

Non-cash changes

非现金变动

– transfer from advance from

subcontractor

—自分包商垫款转入

–18,098–18,098

– interest charged

－所计利息

513–513

– exchange diference

－汇兑差额

(164)(1,852)(332)–(284)(2,632)

At 31 March 2025

于二零二五年三月三十一日

6,095214,53764,191–19,308304,131

(b) Major non-cash transactions

(i) For the year ended 31 March 2025, part of the trade

payables under Henan Province Baoshihua Geothermal

Energy Development Co., Ltd.*

（河南省宝石花地热能

开发有限公司）

(“Henan Province Baoshihua”) was

setled by neting of the proceds from judicial disposal

of property, plant and equipment of RMB17,097,000

(aproximately HK$18,471,000).

(i) For the year ended 31 March 2025, part of the advance

from subcontractors of aproximately RMB16,872,000

(aproximately HK$18,098,000) was become the

interest-fre and unsecured short-term loan after the

loan agrement was entered in July 2024.

千港元
6,653
268
6,921

–
–
–
–

100
100
100
100

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

44.

关连方披露

除于综合财务报表其他部分所披露者

外，本集团亦与关连方订立下列交易：

主要管理人员薪酬

董事及其他主要管理人员于年内之酬

金如下：

董事及主要管理层之酬金由薪酬委员

会参考个人表现及市场趋势后厘定。

45.

本公司主要附属公司详情

44. RELATED PARTY DISCLOSURES

Save as disclosed elsewhere in the consolidated financial

statements, the Group has entered into the folowing transactions

with related parties:

Compensation of key management personel

The remuneration of Directors and other members of key

management during the year were as folows:

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Short-term benefits

短期福利

8,006

Post-employment benefits

离职后福利

8,363

The remuneration of Directors and key management is determined

by the remuneration comite having regards to the performance

of individuals and market trends.

45. PARTICULARS OF PRINCIPAL SUBSIDIARIES

OF THE COMPANY

Name of subsidiaries

Place of

incorporation

and operation

Type of legal

entity

registered

Nominal value

of isued and fuly

paid share capital/

registered capital

Proportion of nominal value of isued share capital/registered

capital held by the CompanyPrincipal activities

附属公司名称

注册成立及

营业地点

注册法人实体

类型

已发行及缴足股本

面值╱注册资本公司所持已发行股本面值╱注册资本比例主要业务

DirectlyIndirectly

直接间接

二零二五年二零二四年二零二五年二零二四年

Jet-Air (H.K.) Limited

捷亚空运（香港）有限公司

Hong Kong

香港

Limited liability

company

有限责任公司

HK$142,000,200

142,000,200

港元

–100Investment holding and

ofice management

投资控股及办公室管理

Global Star Corporate

Management Limited

环星企业管理有限公司

Hong Kong

香港

Limited liability

company

有限责任公司

HK$10,000

10,000

港元

–100Acts as administrative

centre of the Group

作为本集团之行政中心

Qianhai Honghu Teri

Technology (Shenzhen)

Co., Limited*

前海鸿鹄泰瑞科技（深圳）

有限公司

PRC

中国

Limited liability

company

有限责任公司

HK$110,000,000

110,000,000

港元

–100Trading of gods

买卖商品

China Best Finance Limited

国华财务有限公司

Hong Kong

香港

Limited liability

company

有限责任公司

HK$2

港元

–100Provision of money lending

services

提供放贷服务

–
–
–
–
–
–
–
–

100
100
100
100
100
100
52.5
36.4

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

Name of subsidiaries

Place of

incorporation

and operation

Type of legal

entity

registered

Nominal value

of isued and fuly

paid share capital/

registered capital

Proportion of nominal value of isued share capital/registered

capital held by the CompanyPrincipal activities

附属公司名称

注册成立及

营业地点

注册法人实体

类型

已发行及缴足股本

面值╱注册资本公司所持已发行股本面值╱注册资本比例主要业务

DirectlyIndirectly

直接间接

二零二五年二零二四年二零二五年二零二四年

China Best International

Securities Company

Limited

国华国际证券有限公司

Hong Kong

香港

Limited liability

company

有限责任公司

HK$102,000,000

102,000,000

港元

–100Provision of securities

brokerage and related

consultancy services

提供证券经纪及

45. PARTICULARS OF PRINCIPAL SUBSIDIARIES

OF THE COMPANY (CONTINUED)

45.

本公司主要附属公司详情

（续）

–
–
–
–

100
100
100
100

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

于二零二五年三月三十一日，该注册资本

尚未支付╱悉数支付。

Name of subsidiaries

Place of

incorporation

and operation

Type of legal

entity

registered

Nominal value

of isued and fuly

paid share capital/

registered capital

Proportion of nominal value of isued share capital/registered

capital held by the CompanyPrincipal activities

附属公司名称

注册成立及

营业地点

注册法人实体

类型

已发行及缴足股本

面值╱注册资本公司所持已发行股本面值╱注册资本比例主要业务

DirectlyIndirectly

直接间接

二零二五年二零二四年二零二五年二零二四年

Xian Baoshihua Energy

Technology Group

Co., Ltd.*

(“Xian Baoshihua”)

西安宝石花能源科技集团

有限公司

（「西安宝石花」）

PRC

中国

Limited liability

company

有限责任公司

RMB50,000,000

人民币

50,000,000

元

–100Heating suply by

geothermal energy

地热能供暖

Shanxi Jiangwei

陕西江威

PRC

中国

Limited liability

company

有限责任公司

RMB100,000,000

人民币

100,000,000

元

–100Provision of projects

construction contracting

提供工程建设承包

Yuncheng Baoshihua

Regional Energy

Technology Co., Ltd.*

(“Yuncheng

Baoshihua”)

运城宝石花区域能源科技

有限公司

（「运城宝石花」）

PRC

中国

Limited liability

company

有限责任公司

RMB50,000,000

人民币

50,000,000

元

–100Provision of centralised

heating and industrial

steam

提供集中供热及工业蒸汽

Beijing Shuwu

北京数巫

PRC

中国

Limited liability

company

有限责任公司

RMB20,000,000

人民币

20,000,000

元

–100Provision of financial

information solution

and big data analysis

services

提供财务资料解决方案及

大数据分析服务

The registered capital is yet to be paid/fuly paid as at 31 March 2025.

45. PARTICULARS OF PRINCIPAL SUBSIDIARIES

OF THE COMPANY (CONTINUED)

45.

本公司主要附属公司详情

（续）

千港元
70,833
17,131
(16,185)
–
71,779
34,095

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

45.

本公司主要附属公司详情

（续）

除一间于中国注册成立之有限合伙企

业外，所有其他附属公司均为在有关

司法权区注册成立之有限公司。

于该两个期间末或该两个期间内任何

时间并无附属公司发行任何仍然有效

之债务证券。

上表所列出之本集团附属公司为董事

认为对本集团业绩或资产构成主要影

响之附属公司。董事认为，提供其他附

属公司之详情将使篇幅过于冗长。

下表列示对本集团而言属重大的非控

股权益（「非控股权益」）的附属公司的

资料。财务资料概述指集团内公司间

抵销前的金额。

45. PARTICULARS OF PRINCIPAL SUBSIDIARIES

OF THE COMPANY (CONTINUED)

Except for a limited partnership incorporated in the PRC, al other

subsidiaries are companies incorporated with limited liability in the

respective jurisdictions.

None of the subsidiaries had isued any debt securities subsisting at

the end of both periods or at any time during both periods.

The above table lists the subsidiaries of the Group which, in the

opinion of the Directors, principaly afected the results or asets

of the Group. To give details of other subsidiaries would, in the

opinion of the Directors, result in particulars of excesive length.

The folowing table shows information of subsidiaries that have

non-controling interests (“NCI”) material to the Group. The

sumarised financial information represents amount before inter-

company eliminations.

Name

Henan Province

Baoshihua

名称河南省宝石花

Principal place of busines/country of incorporationPRC

主要营业地点╱注册成立国家中国

% of ownership interests/voting rights held by NCI47.5%

非控股权益的拥有权益╱投票权之百分比

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Non-curent asets

非流动资产

91,583

Curent asets

流动资产

21,659

Curent liabilities

流动负债

(33,929)

Non-curent liabilities

非流动负债

–

Net asets

资产净值

79,313

Acumulated NCI

累计非控股权益

37,674

千港元
11,174
(6,905)
(6,905)
(3,280)
2,122
(2,336)
–
(214)

二零二五年
25
8
15
18
1
5
5
77

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

45.

本公司主要附属公司详情

（续）

于报告期末，本公司有其他对本集团

并不重大之附属公司。该等附属公司

之主要业务概述如下：

45. PARTICULARS OF PRINCIPAL SUBSIDIARIES

OF THE COMPANY (CONTINUED)

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Revenue

收益

12,591

Los for the year

年内亏损

(75)

Total comprehensive expense

全面支出总额

(75)

Los alocated to NCI

分配至非控股权益之亏损

(35)

Net cash generated from/(used in)

operating activities

经营活动所得╱（所用）现金净额

(157)

Net cash used in investing activities

投资活动所用现金净额

–

Net cash generated from financing activities

融资活动所得现金净额

–

Net decrease in cash and cash equivalents

现金及现金等值项目之减少净额

(157)

At the end of the reporting period, the Company has other

subsidiaries that are not material to the Group. The principal

activities of these subsidiaries are sumarised as folows:

Number of subsidiaries

附属公司数目

Principal activitiesPrincipal place of busines20252024

主要业务主要营业地点二零二五年二零二四年

Investment holdingBVI24

投资控股英属处女群岛

Hong Kong5

香港

The PRC13

中国

InactiveThe PRC14

未进行业务中国

Samoa1

萨摩亚

BVI2

英属处女群岛

Hong Kong5

香港

千港元
–
370
566,111
13,224
579,705
3,590
3,350
6,940
527,765
527,765
209,150
363,615
527,765

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

46.

本公司之财务状况表

附注：

(i)

应收╱应付附属公司款项为非贸易性

质、无抵押及须按要求偿还，其中结

余约

383,797,000

港元（二零二四年：

约

419,462,000

港元）按

（二零二四

年：

）的利率计息，而剩余结余约

182,314,000

港元（二零二四年：约

400,995,000

港元）为不计息。

46. THE STATEMENT OF FINANCIAL POSITION

OF THE COMPANY

二零二五年二零二四年

HK$’000HK$’000

千港元千港元

Non-curent asets

非流动资产

Investments in subsidiaries

于附属公司之投资

Curent asets

流动资产

Other receivables

其他应收款项

Amounts due from subsidiaries (Note (i)

应收附属公司款项（附注

(i)

）

820,457

Bank balances and cash

银行结余及现金

7,113

827,949

Curent liability

流动负债

Other payables

其他应付款项

3,616

Short term loan

短期贷款

–

3,616

Net curent asets

流动资产净值

824,333

NET ASETS

资产净值

824,344

Capital and reserves

股本及储备

Share capital

股本

209,150

Reserves (Note (i)

储备（附注

(i)

）

615,194

TOTAL EQUITY

总权益

824,344

Notes:

(i) The amounts due from/to subsidiaries are non-trade nature, unsecured

and repayable on demand of which the balances of aproximately

HK$383,797,000 (2024: aproximately HK$419,462,000) cary interest

rates of 6% (2024: 6%) and the remaining balances of aproximately

HK$182,314,000 (2024: aproximately HK$400,995,000) are non-interest

bearing.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

46.

本公司之财务状况表

（续）

附注：（续）

(i)

储备

本公司之缴入盈余指

(i)

本公司股份于

一九六年在联交所主板上市前，根据重

组所收购附属公司之股份公平值超出作为

交换而发行之本公司股份面值之差额及

(i)

于二零二零年九月二日透过注销本公司缴

足股本面值的股本削减所产生的进账。

根据百慕达一九八一年公司法（经修订），

本公司之缴入盈余可供分派，惟本公司不

得在下列情况下自缴入盈余宣派或派付股

息或作出分派：

(a)

本公司无力或于派付后将无力偿还

到期负债；或

(b)

本公司资产之可变现价值于派付后

低于其负债、已发行股本及股份溢价

账之总和。

46. THE STATEMENT OF FINANCIAL POSITION

OF THE COMPANY (CONTINUED)

Notes: (Continued)

(i) Reserves

premium

Contributed

surplus

Share option

reserve

Acumulated

losesTotal

股份溢价缴入盈余购股权储备累计亏损总计

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元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

1,051,208455,0536,567(789,520)723,308

Los for the year

年内亏损

–(142,745)(142,745)

Total comprehensive expense

for the year

年内全面开支总额

–(142,745)(142,745)

Isue of rights shares

发行供股份

33,973–33,973

Transaction costs atributable to

isue of new ordinary shares

发行新普通股应占交易成本

(2,378)–(2,378)

Recognition of equity-setled

share-base payment

确认以权益结算以股份为基础的

付款

–3,036–3,036

Forfeiture of equity-setled

share-based payments

没收以权益结算以股份为基础的

付款

–(1,587)1,587–

At 31 March 2024 and at

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

1,082,803455,0538,016(930,678)615,194

Los for the year

年内亏损

–(253,604)(253,604)

Total comprehensive expense

for the year

年内全面开支总额

–(253,604)(253,604)

Recognition of equity-setled

share-base payment

确认以权益结算以股份为基础的

付款

–2,025–2,025

At 31 March 2025

于二零二五年三月三十一日

1,082,803455,05310,041(1,184,282)363,615

The contributed surplus of the Company represents (i) the exces of

the fair value of the shares of the subsidiaries acquired pursuant to the

reorganisation prior to the listing of the Company’s shares on the Main

Board of the Stock Exchange in 1996 over the nominal value of the

Company’s shares isued in exchange thereof and (i) the credit arising from

the capital reduction by canceling the par value of the paid-up capital of

the Company on 2 September 2020.

Under the Companies Act 1981 of Bermuda (as amended), the contributed

surplus of the Company is available for distribution. However, the Company

canot declare or pay a dividend or make a distribution out of contributed

surplus if:

(a) it is, or would after the payment be, unable to pay its liabilities as

they become due; or

(b) the realisable value of its asets would thereby be les than the

agregate of its liabilities and its isued share capital and share

premium acounts.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

47.

或然负债╱诉讼

(a)

本公司全资附属公司怀化勤能科

技开发有限公司（「怀化勤能」）与

北京奥科瑞丰新能源股份有限

公司（「北京奥科」）就北京奥科

转让予本集团的价值约人民币

18,850,000

元的资产存在争议。

有关资产主要由厂房及机械组

成，用于本集团由运城宝石花经

营的集中供热业务。运城宝石花

由怀化勤能全资拥有。北京奥科

在仲裁程序中胜诉，要求收回（其

中包括）转让资产的价值，并申请

法院强制执行。运城市中级人民

法院（「中级人民法院」）颁令怀化

勤能须执行仲裁决，及（其中包

括）冻结怀化勤能持有运城宝石

花之全部股权益。本集团已于

综合财务报表中确认该等转让资

产的价值，惟尚未与北京奥科就

清偿方案达成协议。于二零二四

年九月，本集团收到中级人民法

院通知，要求提供资料以评估运

城宝石花全部股权益及收益的

总值。本集团已向中级人民法院

提交异议，且相关异议尚未获回

覆。于本报告日期，由于本集团

已出售北京岳海企业管理有限公

司（其全资拥有怀化勤能及运城

宝石花）的全部股权益（「出售

事项」），故董事认为，本集团就争

议金额向北京奥科作出清偿之责

任已据此获解除。

47. CONTINGENT LIABILITIES/LITIGATIONS

(a) A wholy-owned subsidiary of the Company, Huaihua Qineng

Technology Development Co., Ltd*

（怀化勤能科技开发

有限公司）

(“Huaihua Qineng”) was under dispute with

Beijing Aoke Ruifeng New Energy Co., Ltd *

（北京奥科瑞

丰新能源股份有限公司）

(“Beijing Aoke”) regarding the

value of asets of aproximately RMB18,850,000 which were

transfered from Beijing Aoke to the Group. Such asets,

mainly consisting of plant and machinery, were utilised in the

Group’s centralised heating busines operated by Yuncheng

Baoshihua. Yuncheng Baoshihua is wholy-owned by Huaihua

Qineng. Beijing Aoke won the case in the arbitration

procedings for claiming back, inter alia, the value of the

transfered asets and aplied for the court’s enforcement.

The Intermediate People’s Court of Yuncheng*

（运城市中

级人民法院）

(“The Intermediate People’s Court”) ordered

Huaihua Qineng to enforce the arbitration award and to,

inter alia, freze entire equity interests in Yuncheng Baoshihua

held by Huaihua Qineng. The Group has acounted for the

value of the transfered asets in its consolidated financial

statements but has not yet agred on the setlement plan

with Beijing Aoke. In September 2024, the Group received a

notice from The Intermediate People’s Court in which it was

required to provide information for evaluation of total value

of al the equity interests and income of Yuncheng Baoshihua.

The Group has filed an objection with The Intermediate

People’s Court and the relevant objection has not yet ben

responded. As at the date of this report, since the Group has

disposed the entire equity interest in Beijing Yuehai Enterprise

Management Co., Ltd.*

（北京岳海企业管理有限公司）

which

wholy owns Huaihua Qineng and Yuncheng Baoshihua (the

“Disposal”), the Directors consider that the Group’s obligation

to setle the disputed amounts to Beijing Aoke is released

acordingly.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

47.

或然负债╱诉讼

（续）

(b)

若干地热能业务供应商就本公

司非全资附属公司河南省宝石

花及无极县宝石花以及本公司

全资附属公司西安宝石花约人

民币

26,371,000

元的合约总额

向法院提起诉讼。由于与该等供

应商存在合约纠纷，河南省宝石

花、无极县宝石花及西安宝石花

未支付供应商已到期付款。接获

法院判决后，河南省宝石花及无

极县宝石花已合共清偿约人民

币

2,430,000

元，截至二零二五

年三月三十一日止，余下未偿合

约金额约人民币

23,941,000

元已

计入地热能业务产生之应付贸

易账款。因上述诉讼，截至二零

二五年三月三十一日，无极县宝

石花及西安宝石花合共约人民币

3,000

元资产遭冻结。董事认为该

等诉讼及冻结资产对本集团财务

状况及营运并无重大影响。

(c)

本公司全资附属公司陕西江威亦

涉及多宗诉讼，涉及合约总金额

约人民币

45,560,000

元。由于楼

宇建筑承包业务与供应商存在合

约纠纷，陕西江威未支付供应商

已到期付款。接获法院判决后，

陕西江威已向供应商合共支付

约人民币

6,254,000

元，截至二零

二五年三月三十一日止，余下未

偿合约金额约人民币

39,306,000

元已计入楼宇建筑承包业务产生

之应付贸易账款。因上述诉讼，

截至二零二五年三月三十一日，

陕西江威约人民币

116,000

元资

产遭冻结。董事认为该等诉讼及

冻结资产对本集团财务状况及营

运并无重大影响。

47. CONTINGENT LIABILITIES/LITIGATIONS

(CONTINUED)

(b) Certain supliers of geothermal energy busines brought

lawsuits to the court against Henan Province Baoshihua

and Wujixian Baoshihua (both being non-wholy owned

subsidiaries of the Company) and Xian Baoshihua (a

wholy-owned subsidiaries of the Company) with total

contracts sum of aproximately RMB26,371,000. As there

were contract disputes with such supliers, Henan Province

Baoshihua, Wujixian Baoshihua and Xian Baoshihua did

not pay the supliers even though the payment has ben

due. After receiving the judgement from the courts, Henan

Province Baoshihua and Wujixian Baoshihua have setled

aproximately RMB2,430,000 in total and the remaining

outstanding contracts sum of aproximately RMB23,941,000

have ben acrued in trade payables arising from geothermal

energy busines as at 31 March 2025. Due to the

abovementioned lawsuits, the asets of Wujixian Baoshihua

and Xian Baoshihua totaling aproximately RMB3,000 were

frezed as at 31 March 2025. The Directors are of the view

that these lawsuits and the frozen asets do not have material

impact on the Group’s financial position and operation.

Jiangwei, has also ben involved in a number of lawsuits with

total contracts sum of aproximately RMB45,560,000. As

there were contract disputes with supliers under building

construction contracting busines, Shanxi Jiangwei did not

pay the supliers even though the payment has ben due.

After receiving the judgement from the courts, Shanxi

Jiangwei has paid the supliers aproximately RMB6,254,000

in total and the remaining outstanding contracts sum of

aproximately RMB39,306,000 have ben acrued in trade

payables arising from building construction contracting

busines as at 31 March 2025. Due to the abovementioned

lawsuits, the asets of Shanxi Jinagwei amounted to

aproximately RMB116,000 were frezed as at 31 March

2025. The Directors are of the view that these lawsuits and

the frozen asets do not have material impact on the Group’s

financial position and operation.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

港仔机器人集团控股有限公司

2024/25

年报

47.

或然负债╱诉讼

（续）

(d)

运城宝石花亦涉及多宗诉讼，

涉及合约总金额约人民币

40,619,000

元。鉴于集中供热业

务与供应商存在合约纠纷，以及

对终止（详述于附注

11(k)

）提出

异议的最终结果存在不确定性，

运城宝石花未支付供应商已到期

付款。接获法院判决后，运城宝

石花已向供应商合共支付约人民

币

880,000

元，截至二零二五年三

月三十一日止，余下未偿合约金

额约人民币

39,739,000

元已计入

集中供热业务产生之应付贸易账

款。鉴于附注

47(a)

所载之出售事

项，董事认为，本集团不再受上

述责任所规限。

(e)

本公司全资附属公司上海轩美房

地产经纪有限公司（「上海轩美」）

涉及多宗诉讼，涉及合约总金额

约人民币

1,063,000

元。由于房地

产经纪业务与代理商存在合约

纠纷，上海轩美未支付代理商已

到期付款。截至二零二五年三月

三十一日止，未偿合约金额约人

民币

1,063,000

元已计入房地产经

纪业务产生之应付贸易账款。董

事认为该等诉讼对本集团财务状

况及营运并无重大影响。

47. CONTINGENT LIABILITIES/LITIGATIONS

(CONTINUED)

(d) Yuncheng Baoshihua, has also ben involved in a number

of lawsuits with total contracts sum of aproximately

RMB40,619,000. Given contract disputes with supliers under

centralised heating busines and uncertainty of the final and

conclusive result of the objection against the Termination

(as detailed in note 11(k). Yuncheng Baoshihua did not

pay the supliers even though the payment had ben due.

After receiving the judgement from the courts, Yuncheng

Baoshihua has paid the supliers aproximately RMB880,000

in total and the remaining outstanding contracts sum of

aproximately RMB39,739,000 have ben acrued in trade

payables arising from centralised heating busines as at 31

March 2025. Given the Disposal as set out in note 47 (a), the

Directors are of the view that the Group is no longer subject

to the aforementioned liabilities.

(e) A wholy-owned subsidiary of the Company, Shanghai

Xuanmei Property Agency Company Limited*

（上海轩美房地

产经纪有限公司）

(“Shanghai Xuanmei”), has ben involved

in a number of with total contracts sum of aproximately

RMB1,063,000. As there were contract disputes with agents

under property brokerage busines, Shanghai Xuanmei did

not pay the agents even though the payment had ben

due. The outstanding contracts sum of aproximately

RMB1,063,000 have ben acrued in trade payables arising

from property brokerage busines as at 31 March 2025.

The Directors are of the view that these lawsuits do not

have material impact on the Group’s financial position and

operation.

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

48.

报告期后事项

(a)

于二零二五年四月三十日，董

事局根据二零二一年计划，议

决向若干雇员授予可认购合共

92,000,000

股本公司股本中每

股面值

0.10

港元的普通股之购股

权。行使价为每股普通股

1.04

港

元。

(b)

于二零二五年五月二十六日，本

集团与独立第三方订立买卖协

议，以代价约

9,000,000

港元出售

国华金融控股有限公司之全部股

权。其全资附属公司主要从事受

规管金融服务，包括提供证券经

纪服务及资产管理服务。该出售

已于二零二五年六月六日完成。

(c)

于二零二五年六月二十三日，

本集团与独立第三方订立股权

转让协议，以出售从事集中供

暖业务的附属公司（「出售集

团」）之全部股权，现金代价人

民币

32,000,000

元，并同意偿

还结欠出售集团款项约人民币

7,700,000

元。该出售已于二零

二五年六月二十五日完成。详情

载于本公司日期为二零二五年六

月二十三日之公布。

48. EVENT AFTER THE REPORTING PERIOD

(a) On 30 April 2025, the Board has resolved to grant share

options to certain employes to subscribe for a total of

92,000,000 ordinary shares of HK$0.10 each in the share

capital of the Company, pursuant to the 2021 scheme. The

exercise price is HK$1.04 per ordinary share.

(b) On 26 May 2025, the Group entered into a sale and purchase

agrement with independent third parties to dispose the

entire equity interest in China Best Financial Holdings Limited

at a consideration of aproximately HK$9 milion. Its wholy-

owned subsidiaries are principaly engaged in regulated

financial services, including the provision of securities

brokerage service and aset management service. The disposal

was completed on 6 June 2025.

agrement with an independent third party to dispose of

the entire equity interest in the subsidiaries engaged in

centralized heating busines (the “Disposal Group”) at cash

consideration of RMB32 milion and agred to repay the

amounts due to the Disposal Group of aproximately RMB7.7

milion. The Disposal was completed on 25 June 2025. Details

are set out in the Company’s anouncement dated 23 June

2025.

千港元
116,083
(142,247)
(1,470)
(143,717)
(138,052)
(5,665)
(143,717)

千港元
1,536,060
(918,987)
617,073
583,949
33,124
617,073

Five-Year Financial Sumary

五年财务概要

港仔机器人集团控股有限公司

2024/25

年报

业绩

资产及负债

RESULTS

Year ended 31 MarchFiften months

ended 31

March 2021

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

截至二零二一年

三月三十一日

止十五个月

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

Revenue

收益

214,970504,665858,4571,182,493

Los before tax

除税前亏损

(128,411)(316,076)(1,088)(20,681)

Income tax expense

所得税开支

(3,372)(16,054)(10,035)(15,728)

Los for the year/period

年╱期内亏损

(131,783)(332,130)(11,123)(36,409)

Los for the year/period

atributable to:

以下应占年╱期内

亏损：

Owners of the Company

本公司拥有人

(131,062)(333,793)(6,349)(42,578)

Non-controling interests

非控股权益

(721)1,663(4,774)6,169

Los for the year/period

年╱期内亏损

(131,783)(332,130)(11,123)(36,409)

ASETS AND LIABILITIES

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

Total asets

资产总值

1,722,9371,894,1592,340,8882,072,872

Total liabilities

负债总额

(964,865)(1,003,764)(1,080,380)(923,155)

758,072890,3951,260,5081,149,717

Equity atributable to

owners of the Company

本公司拥有人应占

权益

719,064841,3271,209,4251,100,143

Non-controling interests

非控股权益

39,00849,06851,08349,574

758,072890,3951,260,5081,149,717

Schedule of Investment Properties

投资物业表

As at 31 March 2025

于二零二五年三月三十一日

Hong Kong Robotics Group Holding Limited Anual Report 2024/25

AdresUseCategory of the Lease

Percentage held

by the Group

地址用途租赁契约类别本集团持有百分比

1Rom 01, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

2Rom 02, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

3Rom 03, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

4Rom 05, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

5Rom 06, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

6Rom 07, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

7Rom 08, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

8Rom 09, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

9Rom 10, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

10Rom 11, 1/F, No. 1 Dongfang Dong Road,

Chaoyang District, Beijing*

ComercialMedium-term lease100%

北京朝阳区东方东路

号

层

室商业中期租约

Contents

目录

Corporate Information

公司资料

Corporate Information

公司资料

Chairman’s Mesage

主席讯息

Chairman’s Mesage

主席讯息

Management Discusion And Analysis

管理层讨论及分析

Management Discusion And Analysis

管理层讨论及分析

Note: The abovementioned value is inclusive of the PRC value aded tax of 9%.

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

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

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: Among metings of the Executive Comite, one meting was held for the

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

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