ANUAL REPORT

年报

GET NICE HOLDINGS LIMITED

结好控股有限公司

(Incorporated in the Cayman Islands with limited liability)

于开曼群岛注册成立之有限公司

Stock code 股份代号: 64

GET NICE HOLDINGS LIMITED

结好控股有限公司

(Incorporated in the Cayman Islands with limited liability)

于开曼群岛注册成立之有限公司

Stock code 股份代号: 64

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CONTENTS 目录

CORPORATE INFORMATION2

公司资料

CHAIRMAN’S STATEMENT AND MANAGEMENT

DISCUSION AND ANALYSIS4

主席报告书及管理层讨论及分析

BIOGRAPHICAL DETAILS OF DIRECTORS17

董事履历

CORPORATE GOVERNANCE REPORT20

企业管治报告

DIRECTORS’ REPORT40

董事会报告

INDEPENDENT AUDITOR’S REPORT55

独立核数师报告

CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表

Consolidated statement of profit or los and other

comprehensive income64

综合损益及其他全面收益表

Consolidated statement of financial position66

综合财务状况表

Consolidated statement of changes in equity68

综合权益变动表

Consolidated statement of cash flows72

综合现金流量表

Notes to the consolidated financial statements74

综合财务报表附注

FINANCIAL SUMARY209

财务概要

PARTICULARS OF INVESTMENT PROPERTIES210

投资物业详情

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GET NICE HOLDINGS LIMITED 结好控股有限公司

公司资料

CORPORATE INFORMATION

董事会

执行董事

洪汉文先生（主席）

湛威豪先生（副主席）

甘承倬先生（行政总裁）

非执行董事

胡欣绮女士

独立非执行董事

陈爱庄女士

梁耀文先生

何百全先生

授权代表

甘承倬先生

周伟雄先生

公司秘书

周伟雄先生

核数师

富睿玛泽会计师事务所有限公司

执业会计师

审核委员会

陈爱庄女士（主席）

梁耀文先生

何百全先生

提名委员会

陈爱庄女士（主席）

胡欣绮女士

梁耀文先生

何百全先生

薪酬委员会

陈爱庄女士（主席）

胡欣绮女士

梁耀文先生

何百全先生

BOARD OF DIRECTORS

Executive Directors

Mr. HUNG Hon Man (Chairman)

Mr. CHAM Wai Ho, Anthony (Deputy Chairman)

Mr. KAM, Edie Shing Cheuk (Chief Executive Oficer)

Non-Executive Director

Ms. WU Yan Ye

Independent Non-Executive Directors

Ms. CHAN Oi Chong

Mr. LEUNG Yiu Man

Mr. HO Pak Chuen Brian

AUTHORISED REPRESENTATIVES

Mr. KAM, Edie Shing Cheuk

Mr. CHAU Wai Hung

COMPANY SECRETARY

Mr. CHAU Wai Hung

AUDITOR

Forvis Mazars CPA Limited

Certified Public Acountants

AUDIT COMITE

Ms. CHAN Oi Chong (Chairman)

Mr. LEUNG Yiu Man

Mr. HO Pak Chuen Brian

NOMINATION COMITE

Ms. CHAN Oi Chong (Chairman)

Ms. WU Yan Ye

Mr. LEUNG Yiu Man

Mr. HO Pak Chuen Brian

REMUNERATION COMITE

Ms. CHAN Oi Chong (Chairman)

Ms. WU Yan Ye

Mr. LEUNG Yiu Man

Mr. HO Pak Chuen Brian

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Anual Report 2025 年报

公司资料

CORPORATE INFORMATION

香港主要营业地点

香港

皇后大道中183号

新纪元广场

中远大厦

地下至3楼

开曼群岛注册办事处

P.O. Box 31119 Grand Pavilion

Hibiscus Way, 802 West Bay Road

Grand Cayman

KY1-1205

Cayman Islands

主要往来银行

创兴银行有限公司

交通银行股份有限公司香港分行

东亚银行有限公司

中国建设银行（亚洲）股份有限公司

股份过户登记香港分处

卓佳证券登记有限公司

香港

夏悫道16号

远东金融中心17楼

开曼群岛股份过户登记总处

Vistra (Cayman) Limited

P.O. Box 31119 Grand Pavilion

Hibiscus Way, 802 West Bay Road

Grand Cayman

KY1-1205

Cayman Islands

股份代号

公司网站

w.getnice.com.hk

（网站内的资讯并不构成本年报一部份）

PRINCIPAL PLACE OF BUSINES IN

HONG KONG

Ground Flor to 3rd Flor

Cosco Tower

Grand Milenium Plaza

183 Quen’s Road Central

Hong Kong

REGISTERED OFICE IN THE CAYMAN

ISLANDS

P.O. Box 31119 Grand Pavilion

Hibiscus Way, 802 West Bay Road

Grand Cayman

KY1-1205

Cayman Islands

PRINCIPAL BANKERS

Chong Hing Bank Limited

Bank of Comunications Co. Ltd. Hong Kong Branch

The Bank of East Asia, Limited

China Construction Bank (Asia) Corporation Limited

HONG KONG BRANCH SHARE REGISTRAR

AND TRANSFER OFICE

Tricor Investor Services Limited

17/F Far East Finance Centre

16 Harcourt Road

Hong Kong

PRINCIPAL SHARE REGISTRAR AND

TRANSFER OFICE IN THE CAYMAN

ISLANDS

Vistra (Cayman) Limited

P.O. Box 31119 Grand Pavilion

Hibiscus Way, 802 West Bay Road

Grand Cayman

KY1-1205

Cayman Islands

STOCK CODE

WEBSITE OF THE COMPANY

w.getnice.com.hk

(Information on the website does not form part of this

anual report)

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GET NICE HOLDINGS LIMITED 结好控股有限公司

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

本人谨代表结好控股有限公司（「本公司」）

董事会（「董事会」）提呈本公司及其附属公

司（统称「本集团」）截至二零二五年三月

三十一日止年度之年报。

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432,100,000港元，较上

财政年度约410,000,000港元增加5.4%。收

益增加主要源自年内租金收入的增加。此

外，年内来自放债业务之利息收入及资金

证明佣金亦较上财政年度有所增加。

本公司拥有人应占年内溢利约为41,200,000

港元（二零二四年：35,800,000港元）。溢利

增加主要是由于上市及非上市股本证券之

公允值收益增加；以及应收保证金客户账

项之减值亏损增加之净影响所致。本集团

于本财政年度录得应收保证金客户账项之

减值亏损净额拨备约为138,400,000港元（二

零二四年：128,600,000港元）。

因年内溢利增加，年内之每股基本盈利为

0.42港仙（二零二四年：0.37港仙）。

On behalf of the board of directors (the “Board”) of Get Nice

Holdings Limited (the “Company”), I hereby present the anual

report of the Company and its subsidiaries (colectively the

“Group”) for the year ended 31 March 2025.

OVERVIEW

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

amounted to aproximately HK$432.1 milion, representing an

increase of 5.4% as compared with aproximately HK$410.0

milion reported in the last coresponding financial year. The

increase in revenue was mainly atributable to the increase in

rental income during the year. In adition, the interest income

from money lending busines and prof of funds comision

during the year also recorded an increase as compared with the

last financial year.

Profit for the year atributable to owners of the Company was

aproximately HK$41.2 milion (2024: HK$35.8 milion). The

increase in profit was mainly atributable to the net efect of

increase in fair value gains of listed and unlisted equity securities;

and increase in impairment los on acounts receivable from

margin clients. The Group recorded provision of net impairment

los on acounts receivable from margin clients of aproximately

HK$138.4 milion (2024: HK$128.6 milion) in the curent

financial year.

Basic earnings per share for the year were HK0.42 cents (2024:

HK0.37 cents) as a result of increase in profit during the year.

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Anual Report 2025 年报

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

回顾及展望

市场回顾

于二零二四年，香港经济持续复苏，但增

长速度较二零二三年放缓。尽管私人消费

有所下降，但受商品及服务出口强劲以及

投资支出温和增长的推动，本地生产毛额

实质增长2.5%，低于二零二三年的3.2%。

经季节性调整后的失业率维持在低水平，

于二零二四年大部分时间平均为3.0%，但

在二零二五年第一季度略为上升，反映各

行业正处于过渡期。

于二零二四年，香港股市面对重大挑战，

反映出投资者在全球及地区不明朗因素下

保持谨慎。恒生指数于二零二四年初跌至

约15,000点的低位，主要因市场对中国经

济放缓及地缘政治紧张局势的忧虑所致。

于二零二四年下半年，在香港作为全球金

融中心，以致内地投资者透过股票市场交

易互联互通机制计划带来大量资金流入的

支持下，科技、金融及能源等关键行业领

涨，股市出现反弹。

于二零二五年第一季度，香港股市表现

强劲。恒生指数于二零二五年三月底收

报23,119点，相比二零二四年三月底收报

16,541点。截至二零二五年三月三十一日止

年度，主板及GEM的平均每日成交额约为

1,672亿港元，较上一财政期间约979亿港元

增加70.8%。

放债市场方面，虽然私人消费较二零二四

年按年轻微下跌0.6%，但仍表现出韧性，

形势趋于稳定。放款人采取审慎的信贷政

策，著重于风险管理及收回债务，同时受

惠于稳定的就业收入及政府推动大型盛事

以促进旅游业等措施支持。美国联储局预

期减息，有望降低借贷成本，鼓励贷款需

求，惟物业市场的潜在放缓或会限制增长。

REVIEW AND OUTLOK

Market Review

In 2024, Hong Kong’s economy continued its recovery,

though growth slowed compared to 2023. Real Gros Domestic

Product grew by 2.5%, down from 3.2% in 2023, driven by

strong exports of gods and services and moderate investment

expenditure, despite a decline in private consumption. The

seasonaly adjusted unemployment rate remained low, averaging

3.0% for most of 2024, but increased slightly in the first quarter

of 2025, reflecting a transitional period in various industries.

The Hong Kong stock market faced significant chalenges in 2024,

reflecting investor caution amid global and regional uncertainties.

The Hang Seng Index fel to a low of aproximately 15,000 points

in early 2024, driven by concerns over China’s economic slowdown

and geopolitical tensions. In the second half of 2024, the stock

market recovered, led by a raly from key sectors such as technology,

financials and energy, suported by Hong Kong’s role as a global

financial hub and substantial fund inflows from mainland investors

through the Stock Conect program.

The Hong Kong stock market delivered a robust performance

in the first quarter of 2025. The Hang Seng Index closed at

23,119 points at the end of March 2025 compared to 16,541

points at the end of March 2024. The average daily turnover

on the Main Board and GEM during the year ended 31 March

2025 was aproximately HK$167.2 bilion, an increase of 70.8%

as compared with aproximately HK$97.9 bilion for the prior

financial period.

In the money lending market, conditions stabilized as private

consumption showed resilience despite a slight year-on-year

decline of 0.6% from 2024. Lenders adopted cautious credit

policies, focusing on risk management and debt recovery,

suported by steady employment earnings and government

measures like mega-event promotions to bost tourism. Expected

US Federal Reserve interest rate cuts may lower borowing costs,

encouraging loan uptake, though potential property market

slowdowns could constrain growth.

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GET NICE HOLDINGS LIMITED 结好控股有限公司

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

香港物业市场经历了一个充满动荡的时

期，当中面对重大政策变动、经济挑战，

并迎来审慎复苏。于二零二四年二月，政

府撤销所有需求管理措施，加上减息及放

宽按揭规定，导致住宅成交量较上一年度

有所增加。然而，持续供应过剩、融资成

本高企及全球经济不明朗导致住宅价格于

二零二四年十二月出现下跌。商用物业方

面亦面临类似挑战，甲级写字楼空置率升

至25年来的高位，而零售及工业物业则表

现不一。尽管面对种不利因素，但在租

赁需求强劲及政府刺激经济活动的措施推

动下，市场仍展现出韧性。

英国物业市道方面，随著疫情势头消退及

英国预算案逼近，各主要区域市场的增长

仍然低迷。然而利率于二零二四年第三季

度下调，刺激按揭买家需求增长，有望推

动市场逐步复苏。

业务回顾

经纪及证券保证金融资

截至二零二五年三月三十一日止年度，

经纪业务录得溢利约86,900,000港元（二零

二四年：77,600,000港元）。由于本年度之

定期存款的利息收入增幅超越经纪业务营

业额及较大型之企业融资交易数目的减

幅，故经纪业务之经营溢利增加12.0%。

经纪业务之营业额亦因为本地股市淡静及

负面环球投资市场气氛而减少。经纪分部

于年内之收益较上财政年度增加0.7%至约

128,200,000港元（二零二四年：127,300,000

港元），主要包括经纪佣金约18,900,000港

元（二零二四年：19,900,000港元）以及银

行结余及定期存款之利息约96,100,000港元

（二零二四年：90,800,000港元）。

The Hong Kong property market experienced a dynamic period

marked by significant policy shifts, economic chalenges, and a

cautious recovery. The removal of al demand-side management

measures in February 2024, coupled with interest rate cuts and

relaxed mortgage regulations, led to an increase in residential

transaction volumes compared to the previous year. However,

persistent oversuply, high financing costs, and global economic

uncertainties led to a decline in residential prices by December

2024. The comercial sector faced similar chalenges, with

Grade A ofice vacancy rates reaching a 25-year high, while retail

and industrial segments showed a mixed performance. Despite

these headwinds, the market exhibited resilience, driven by

strong rental demand and government initiatives to stimulate

economic activity.

Regarding the UK property market, growth acros prime regional

markets remains muted as the buoyancy of the pandemic recedes

and the UK Budget loms on the horizon. But the interest rate

cut in the third quarter of 2024 has stimulated growing demand

among mortgaged buyers, which is likely to fed into a gradual

recovery.

Busines review

Broking and securities margin financing

During the year ended 31 March 2025, the broking busines

posted a profit of aproximately HK$86.9 milion (2024:

HK$77.6 milion). The operating profit of the broking busines

increased by 12.0% as a result of the increase in interest revenue

from time-deposits outweighing the decrease in broking turnover

and the number of sizeable corporate finance transactions during

the curent year. The decrease in broking turnover was caused

by the silent local stock market and negative global investment

atmosphere. Revenue from broking for the year increased by

0.7% to aproximately HK$128.2 milion (2024: HK$127.3

milion) as compared with the last financial year, mainly

comprising of broking comision amounting to aproximately

HK$18.9 milion (2024: HK$19.9 milion) and interest from

bank balances and time deposits amounting to aproximately

HK$96.1 milion (2024: HK$90.8 milion).

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Anual Report 2025 年报

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

证券保证金融资继续是本集团于年内之

主要收益来源。于年内，证券保证金融资

之利息收入总额减少2.7%至约199,600,000

港元（二零二四年：205,000,000港元），而

年内证券保证金借贷之平均水平下降。本

集团于二零二五年三月三十一日之应收保

证金客户账项总额合计约为2,269,500,000

港元（二零二四年：2,398,800,000港元）。

本年度支销之应收保证金客户账项减值亏

损净额约138,400,000港元（二零二四年：

128,600,000港元）。

减值亏损净额拨备乃就本集团整个保证金

贷款组合而计提，而不论客户是否有保证

金短欠情况，借此确认应收保证金客户账

项的预期信贷亏损。按每位客户的保证金

短欠程度（按未偿还贷款余额减去抵押证券

的市值计算）将保证金客户分类为不同信贷

等级，并根据来自穆迪的相应违约率及收

回率以确认预期信贷亏损。对于保证金短

欠金额庞大的客户，则确认最高相当于保

证金短欠金额100%的额外减值亏损。本集

团为收回逾期应收账项而采取各种行动，

包括发出保证金催缴通知、强制出售抵押

证券、发出催缴函及依法采取法律行动。

截至二零二五年三月三十一日止年度，

应收保证金客户账项的减值亏损净额之

总拨备约为138,400,000港元。拨备净额约

30,600,000港元乃就本集团的十大保证金客

户（包括本公司董事及彼等的紧密家族成

员）而拨备。

本集团将继续维持收益与风险之间的平

衡，并以谨慎的态度对旗下保证金融资业

务实行信贷控制措施。

Securities margin financing remained to be the Group’s

major revenue contributor for the year. During the year, total

interest income from securities margin financing droped by

2.7% to aproximately HK$199.6 milion (2024: HK$205.0

milion), with a decrease in the average level of securities margin

lending during the year. Total gros acounts receivable from

margin clients as at 31 March 2025 amounted to aproximately

HK$2,269.5 milion (2024: HK$2,398.8 milion). Net

impairment los on margin clients receivable of aproximately

HK$138.4 milion was charged during the curent year (2024:

HK$128.6 milion).

The provision of net impairment los was provided for the whole

margin loan portfolio of the Group irespective of a client’s

margin shortfal status, in order to recognise the expected credit

los of acounts receivable from margin clients. Depending on

the degre of margin shortfal of each client, which is calculated

by the outstanding loan balance minus the market value of

pledged securities, margin clients are categorised into diferent

credit ratings and the expected credit los is recognised based

on the coresponding default rate and recovery rate from

Mody’s. For clients with significant margin shortfal, aditional

impairment los of up to 100% of the margin shortfal amount

wil be recognised. To recover overdue acount receivables, the

Group has taken various actions, including isuing margin cals,

forced seling of pledged securities, isuing demand leters and

taking legal action acordingly.

The total provision of net impairment los on acounts receivable

from margin clients amounted to aproximately HK$138.4

milion during the year ended 31 March 2025. Net provision of

aproximately HK$30.6 milion was charged for the Group’s ten

largest margin clients, including the director of the Company

and their close family members.

The Group wil continue to maintain a balance on yield relative

to risk as wel as a cautious aproach to the credit control of its

margin financing busines.

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GET NICE HOLDINGS LIMITED 结好控股有限公司

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

放债

放债公司之主要业务为提供按揭及消费

者贷款。本年度的放债业务表现良好。贷

款总额由二零二四年三月三十一日之约

390,700,000港元上升至二零二五年三月

三十一日之约497,400,000港元，利息收入

于年内增加至约45,800,000港元（二零二四

年：35,200,000港元）。放债业务于截至二

零二五年三月三十一日止年度录得除税

前溢利约24,100,000港元（二零二四年：

28,000,000港元）。年内贷款及垫款之减值

亏损净额约20,700,000港元（二零二四年：

5,800,000港元）。

潜在客户须披露并提供申请贷款所需的资

料清单。本集团有以下信贷评估政策，以

评估潜在客户的信贷评级及其偿还能力。

(i) 对于有担保贷款，本集团会对潜在客

户进行信贷评估测试。本集团综合考

虑贷款期限及信贷评估结果，以评估

潜在客户之还款能力。独立估值师会

就相关物业编制估值报告，厘定其当

时之公允值。本集团已就授出及重续

按揭贷款之贷款价值比率制定明确指

引，而贷款期限通常订为本集团所接

纳之合理年期。

其后，本集团将根据信贷政策进行信

贷评估，考虑因素包括但不限于本集

团之相关风险（如潜在客户之违约风

险）、本集团之资金成本、现金流等，

以及市场报价、客户之还款能力等。

然后，本集团将厘定贷款条款，并通

知客户有关贷款之批核状况。

Money lending

The money lending vehicle is engaged in provision of mortgage

and consumer loans. The money lending busines performance

showed a god performance during the year. The agregated

loan amount increased to aproximately HK$497.4 milion as

at 31 March 2025 from aproximately HK$390.7 milion as

at 31 March 2024, with interest income for the year increasing

to aproximately HK$45.8 milion (2024: HK$35.2 milion).

The money lending busines recorded a profit before tax of

aproximately HK$24.1 milion for the year ended 31 March

2025 (2024: HK$28.0 milion). Net impairment los on loans

and advances of aproximately HK$20.7 milion was provided

during the year (2024: HK$5.8 milion).

Potential customers are required to disclose and provide a list of

information required for a loan aplication. The Group has the

folowing credit asesment policy to ases the creditworthines

of potential customers and their repayment abilities.

(i) For secured loans, the Group wil conduct a credit

asesment test against a potential customer. It wil take

into acount the term of the loan and the results from

the credit asesment in totality to ases the repayment

ability of the potential customer. A valuation report on the

underlying property wil be prepared by an independent

valuer to determine its curent fair value. The Group has

set a clear guideline on the loan-to-value ratios for granting

and renewing mortgage loans and the term of the loan

shal normaly be within a reasonable tenor acepted by the

Group.

The Group wil then conduct a credit asesment exercise

acording to the credit policy by considering factors,

including but not limited to, the relevant risks of the Group

(e.g. the default risk of the potential customer), the cost of

funds, cashflows, etc. of the Group as wel as the market

ofer, customer’s repayment ability, etc. Afterwards, the

Group wil determine the terms of the ofer and notify the

customer regarding the loan aproval.

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Anual Report 2025 年报

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

(i) 就无担保贷款而言，本集团会根据以

下因素对每名无担保贷款申请人进行

信贷评估：

(a) 拟授出之应付本金及利息总额；

(b) 拟授出之贷款还款期限；

(c) 还款分期数及金额；

(d) 拟授出之贷款利率；

(e) 拟授出之贷款申请目的；

(f) 无担保贷款申请人之就业或业务

状况；

(g) 无担保贷款申请人当时之信贷及

财务资料；

(h) 任何其他可能影响无担保贷款申

请人负担能力之因素；

(i) 无担保贷款申请人当时之收入及

开支；

(j) 无担保贷款申请人可预见之收入

减少或开支增加；及

(k) 无担保贷款申请人之储蓄及资产。

凭借本集团掌握的专门知识以及与高净值

客户的业务关系，本集团仍然看好放债业

务之前景，并将继续专注于有短期融资需

要之高净值客户。

(i) For unsecured loans, the Group wil cary out the credit

asesment on every unsecured loan aplicant based on the

folowing factors:

(a) Total amount of the principal and interest payable to

be granted;

(b) Duration of the term for repayment of the loan to be

granted;

(c) Frequency and amount of the repayments to be made;

(d) The interest rate of the loan to be granted;

(e) Purpose of obtaining the loan to be granted;

(f) The employment or busines of the unsecured loan

aplicant;

(g) Curent credit and financial information of the

unsecured loan aplicant;

(h) Any other factors which may afect the unsecured loan

aplicant’s afordability;

(i) Curent income and expenditure of the unsecured loan

aplicant;

(j) Foreseable reduction in income or increase in

expenditure of the unsecured loan aplicant; and

(k) Savings and asets of the unsecured loan aplicant.

Building on the Group’s expertise and relationships with high

net worth customers, the Group remains positive about the

money lending busines and wil continue to target high net

worth customers with short-term financial neds.

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GET NICE HOLDINGS LIMITED 结好控股有限公司

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

企业融资

本集团之企业融资业务专注向香港上市公

司提供财务顾问服务。其于截至二零二五

年三月三十一日止年度已完成五项（二零

二四年：四项）财务顾问交易。此业务于年

内录得分部溢利约3,500,000港元（二零二四

年：2,300,000港元）。

资产管理

截至二零二五年三月三十一日止年度，此

分部录得溢利约600,000港元（二零二四年：

600,000港元），主要源自本年度收取有关

资产管理的收入约600,000港元（二零二四

年：600,000港元）。

金融工具投资

金融工具投资分部为本集团持有金融工

具。资产配置是建基于预期回报率及可动

用资金资本。截至二零二五年三月三十一

日止年度，此分部录得溢利约28,700,000港

元（二零二四年：亏损44,000,000港元），

主要由于可换股票据及非上市债务证券之

利息收入约6,700,000港元（二零二四年：

8,600,000港元）；上市债务证券之利息收入

约6,700,000港元（二零二四年：6,800,000港

元）；及按公允值计入损益之金融资产之未

实现收益约11,300,000港元（二零二四年：

亏损63,500,000港元），乃主要由于若干上

市股本证券及非上市股本证券之公允值增

加。上市股本证券及非上市股本证券在二

零二五年三月三十一日之公允值分别约为

91,300,000港元及57,100,000港元（二零二四

年：83,600,000港元及54,100,000港元）。

Corporate finance

The Group’s corporate finance busines focused on the provision

of financial advisory services to listed companies in Hong

Kong. During the year ended 31 March 2025, it completed 5

financial advisory transactions (2024: 4). The operation reported

a segment profit of aproximately HK$3.5 milion for the year

(2024: HK$2.3 milion).

Aset Management

During the year ended 31 March 2025, this division reported a

profit of aproximately HK$0.6 milion (2024: HK$0.6 milion)

mainly atributable to the aset management related income of

aproximately HK$0.6 milion (2024: HK$0.6 milion) received

during the year.

Financial instruments investments

The financial instruments investments division held financial

instruments for the Group. Asets alocations are based on

expected return rates and available funding capital. During the

year ended 31 March 2025, this division reported a profit of

aproximately HK$28.7 milion (2024: los HK$44.0 milion),

mainly atributable to interest income from convertible notes and

unlisted debt securities of aproximately HK$6.7 milion (2024:

HK$8.6 milion); interest income from listed debt securities of

aproximately HK$6.7 milion (2024: HK$6.8 milion); and

the unrealised gains on financial asets measured at fair value

through profit or los of aproximately HK$11.3 milion (2024:

loses HK$63.5 milion) mainly due to the increase in fair value

of certain listed equity securities and unlisted equity securities.

The fair value of listed equity securities and unlisted equity

securities was aproximately HK$91.3 milion and HK$57.1

milion respectively (2024: HK$83.6 milion and HK$54.1

milion respectively) as of 31 March 2025.

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Anual Report 2025 年报

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

于二零二五年三月三十一日，本集团持

有主要由上市股本证券、债务证券及非

上市股本证券组成的投资组合之总公允

值约为344,000,000港元（二零二四年：

303,700,000港元）。投资组合之总公允值

增加是主要源于买入上市债券约29,600,000

港元（二零二四年：25,700,000港元）及按

公允值计入损益之金融资产之公允值收益

增加约11,300,000港元（二零二四年：亏损

63,500,000港元）。上市股本证券投资组合

主要包括香港上市公司，而债务证券投资

组合主要包括由香港及海外若干上市及非

上市公司发行之上市债券及可赎回票据。

物业投资

物业投资分部于香港及伦敦持有物业。于

回顾年度，此分部录得亏损约71,900,000港

元（二零二四年：44,400,000港元），主要源

自投资物业之公允值亏损约94,400,000港元

（二零二四年：54,000,000港元）及租金收入

约40,000,000港元（二零二四年：22,100,000

港元）。

截至二零二五年三月三十一日止年度，

本集团新收购两个位于香港的投资物

业及两个位於伦敦的投资物业，总代价

为187,900,000港元。于二零二五年三月

三十一日，本集团所持投资物业组合的总

公允值约为1,205,300,000港元（二零二四年

三月三十一日：1,105,500,000港元），包括

于香港的住宅、商业及工业物业以及伦敦

的住宅物业及商业大厦。

拍卖业务

截至二零二五年三月三十一日止年度，此

分部录得溢利约600,000港元（二零二四年：

1,200,000港元），主要源自本年度收取有关

艺术品拍卖的佣金收入约1,100,000港元（二

零二四年：2,200,000港元）。

As at 31 March 2025, the Group held an investment portfolio

mainly consisting of listed equity securities, debt securities and

unlisted equity securities with total fair values of aproximately

HK$344.0 milion (2024: HK$303.7 milion). The increase

in total fair values of the investment portfolio was mainly

atributable to the purchase of listed bonds of aproximately

HK$29.6 milion (2024: HK$25.7 milion) and the increase in

fair value gains on financial asets measured at fair value through

profit or los of aproximately HK$11.3 milion (2024: loses

HK$63.5 milion). The portfolio of listed equity securities

mainly comprised of listed companies in Hong Kong while the

portfolio of debt securities mainly comprised of listed bonds and

redemable notes isued by certain listed and unlisted companies

in Hong Kong and overseas countries.

Property investments

The property investments division held properties in Hong Kong

and London. For the year under review, this division reported

a los of aproximately HK$71.9 milion (2024: HK$44.4

milion), mainly atributable to fair value loses on investment

properties of aproximately HK$94.4 milion (2024: HK$54.0

milion) and rental income of aproximately HK$40.0 milion

(2024: HK$22.1 milion).

During the year ended 31 March 2025, the Group had newly

acquired two investment properties in Hong Kong and two

investment properties in London at total considerations of

HK$187.9 milion. As at 31 March 2025, the Group held

a portfolio of investment properties with a total fair value

of aproximately HK$1,205.3 milion (31 March 2024:

HK$1,105.5 milion), comprised of residential, comercial and

industrial properties in Hong Kong, and residential properties

and a comercial building in London.

Auction busines

During the year ended 31 March 2025, this division reported a

profit of aproximately HK$0.6 milion (2024: HK$1.2 milion)

mainly atributable to the artwork auction comision income of

aproximately HK$1.1 milion (2024: HK$2.2 milion) received

during the year.

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GET NICE HOLDINGS LIMITED 结好控股有限公司

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

展望

展望未来，外部环境于二零二五年仍然复

杂。一方面，地缘政治局势紧张、近期实

施的关税及早前大幅收紧货币政策的滞后

效应将继续影响全球经济增长、国际贸易

及投资金流。另一方面，预计主要央行

将在今年稍后减息，应为全球经济信心和

经济活动提供支持，惟减息时间及幅度仍

不明确。

尽管面对重挑战，本集团将继续秉承其

专业精神及在放债业务的丰富经验。我们

将坚持实施谨慎稳健的措施，定期检讨并

收紧我们的信贷政策，并增加对高净值客

户的关注。

本集团的投资活动方面，管理层将继续于

亚洲及欧洲地区物色优质及高档投资物

业，以及寻觅拥有良好潜力的证券，从而

增强投资组合，确保稳定的租金收入及投

资收益。与此同时，管理层将采取审慎措

施以管理本集团的投资组合。

拍卖业务方面，本集团将力求维持稳定增

长及发展，秉承来源及出处明确的原则，

吸引来自社会不同阶层的艺术品爱好者。

为应对未来挑战，本集团管理层将采取审

慎而平衡的风险管理方针，定期检讨并调

整业务策略。本集团对其未来业务发展及

整体表现持审慎乐观态度。

Outlok

Loking ahead, the external environment in 2025 remains

complex. On one hand, geopolitical tensions, recently imposed

tarifs, and the laged efects of sharp monetary tightening wil

continue to impact global economic growth, international trade,

and investment flows. On the other hand, major central banks

are expected to cut interest rates later in the year, which should

bolster economic confidence and activity worldwide, though the

timing and magnitude of these cuts remain uncertain.

Despite these chalenges, our Group wil continue to leverage its

profesionalism and extensive experience in the money lending

busines. We wil persistently implement cautious and prudent

measures, regularly review and tighten our credit policies, and

increase our focus on high-net-worth clients.

Regarding the Group’s investment activities, management wil

continue to sek high-quality investment properties in Asia and

Europe, as wel as securities with strong potential, to enhance

the investment portfolio and ensure steady rental income and

investment gains. Meanwhile, management wil adopt prudent

measures to manage the Group’s investment portfolio.

In the auction busines, the Group aims to maintain stable

growth and development by upholding its principle of sourcing

excelent artworks with strong provenance to atract art

enthusiasts from al sectors of society.

To adres future chalenges, the Group’s management wil

regularly review and adjust busines strategies with a prudent

and balanced risk management aproach. The Group remains

cautiously optimistic about its busines development and overal

performance moving forward.

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Anual Report 2025 年报

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

财务回顾

财务资源及资本负债比率

于二零二五年三月三十一日，本公司拥有

人之应占权益约为6,623,300,000港元（二

零二四年：5,768,800,000港元），较上财

政年度之年结日增加约854,500,000港元

或14.8%。非控股权益由二零二四年三月

三十一日约1,173,200,000港元减少至二零

二五年三月三十一日约399,000,000港元。

有关变动主要源自年度溢利抵销年内分派

之股息所致。

于二零二五年三月三十一日，本集团之流

动资产净额约为4,821,600,000港元（二零

二四年：5,163,500,000港元），而流动性

（以流动比率，即流动资产╱流动负债作说

明）为7.9倍（二零二四年：19.1倍）。净流动

资产及流动比率下降，主要由于应付账项

增加所致。本集团之银行结余及手头现金

减少至约2,744,300,000港元（二零二四年：

2,770,900,000港元）。银行结余及手头现金

减少，主要是由于收购两个位于香港的投

资物业和两个位於伦敦的投资物业所产生

的现金流出。

本集团于二零二五年三月三十一日及二零

二四年三月三十一日概无银行借贷。而于

二零二五年三月三十一日之未提取银行信

贷额约为428,000,000港元（二零二四年：

478,000,000港元）。有关银行信贷额以本公

司提供之公司担保作抵押（二零二四年：以

客户之抵押证券、本集团之若干物业，以

及本公司提供之公司担保作抵押）。

于二零二五年三月三十一日及二零二四年

三月三十一日，由于本集团并无借贷，故

并无呈列本集团之资本负债比率（即借贷总

额除以本公司拥有人应占权益）。

本公司于二零二五年三月三十一日之已发

行股份数目为9,662,705,938股（二零二四

年：9,662,705,938股）。

FINANCIAL REVIEW

Financial Resources and Gearing Ratio

Equity atributable to owners of the Company amounted to

aproximately HK$6,623.3 milion as at 31 March 2025 (2024:

HK$5,768.8 milion), representing an increase of aproximately

HK$854.5 milion or 14.8% over that of the last financial year

end. The non-controling interests decreased from aproximately

HK$1,173.2 milion as at 31 March 2024 to aproximately

HK$399.0 milion as at 31 March 2025. These movements were

mainly atributable to the profit for the year neting of dividend

distributed during the year.

As at 31 March 2025, the Group’s net curent asets amounted

to aproximately HK$4,821.6 milion (2024: HK$5,163.5

milion), and its liquidity as represented by curent ratio (curent

asets/curent liabilities) was 7.9 times (2024: 19.1 times). The

decrease in net curent asets and curent ratio were mainly

atributable to the increase in acounts payable. The Group’s

bank balances and cash on hand decreased to aproximately

HK$2,744.3 milion (2024: HK$2,770.9 milion). The decrease

in bank balances and cash on hand was mainly due to the cash

outflow in respect of the acquisition of two investment properties

in Hong Kong and two investment properties in London.

The Group had no bank borowings as at 31 March 2025 and

31 March 2024. The Group had undrawn banking facilities

amounting to aproximately HK$428 milion as at 31 March

2025 (2024: HK$478 milion) which were secured by corporate

guarantes isued by the Company (2024: charges over clients’

pledged securities, certain properties of the Group and corporate

guarante isued by the Company).

As at 31 March 2025 and 31 March 2024, the Group’s gearing

ratio (total borowing over equity atributable to owners of the

Company) was not presented as the Group had no borowings.

The number of isued shares of Company amounted to

9,662,705,938 shares as at 31 March 2025 (2024: 9,662,705,938

shares).

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GET NICE HOLDINGS LIMITED 结好控股有限公司

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

除了位于英国之投资物业及其相关租金收

入是以英镑计值外，由于本集团大部份交

易是以港元计值，故本集团之业务活动并

无面对重大汇率波动风险。

本集团于年结时并无重大或然负债。

集团资产抵押

于二零二五年三月三十一日，本集团并无

抵押资产取得银行信贷。于二零二四年

三月三十一日，本集团以账面值分别约

75,100,000港元及374,700,000港元之投资物

业，以及租赁土地及楼宇，作为本集团获

授银行信贷额之抵押。

有关附属公司、联营公司及共同控制实体

之重大收购及出售

除综合财务报表附注36所披露外，于报告

期内并无其他重大收购或出售附属公司、

联营公司或共同控制实体。

雇员资料

于二零二五年三月三十一日，本集团共有

61位（二零二四年：82位）全职雇员。本集

团乃按照雇员表现、工作经验及市况厘

定雇员薪酬。于本年度，本集团之雇员总

薪酬成本约24,100,000港元（二零二四年：

26,200,000港元）。本集团提供的雇员福利

包括强制性公积金计划、酌情授出之购股

权，以及向员工发放表现花红。

Except for the investment property located in the United

Kingdom and its related rental income which are denominated

in British Pounds, the busines activities of the Group were not

exposed to material fluctuations in exchange rates as the majority

of the transactions were denominated in Hong Kong dolars.

The Group had no material contingent liabilities at the end of

the year.

Charges on Group Asets

The Group had no charges on asets for banking facilities as at

31 March 2025. As at 31 March 2024, investment property,

and leasehold land and buildings of the Group with a carying

amount of aproximately HK$75.1 milion and HK$374.7

milion respectively were pledged for banking facilities granted to

the Group.

Material Acquisitions and Disposals of Subsidiaries,

Asociates and Jointly Controled Entities

Save as disclosed in note 36 to the consolidated financial

statements, there were no material acquisitions or disposals of

subsidiaries, asociates or jointly controled entities during the

reporting period.

Employe Information

As at 31 March 2025, the Group had 61 (2024: 82) ful time

employes. The Group’s employes were remunerated acording

to their performance, working experience and market conditions.

The total amount of remuneration cost of employes of the

Group for the year was aproximately HK$24.1 milion (2024:

HK$26.2 milion). The Group provides employe benefits

including mandatory provident fund, discretionary share options

and performance bonuses to its staf.

---

Anual Report 2025 年报

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

末期股息

董事建议派发本财政年度之末期股息每股

0.25港仙。

末期股息将于二零二五年九月四日或前后

向于二零二五年八月二十九日名列本公司

股东登记册内之本公司股东派发。

暂停办理股份过户登记手续

本公司将于以下期间暂停办理本公司股份

过户登记手续，期间不会进行本公司股份

过户登记：

就出席二零二五年

股东周年大会

而言

：二零二五年

八月十八日至

二零二五年

八月二十一日

止期间

（包括首尾两天）

就获派末期股息之

资格而言

：二零二五年

八月二十八日至

二零二五年

八月二十九日

止期间

（包括首尾两天）

（记录日期为

二零二五年

八月二十九日）

FINAL DIVIDEND

The Directors recomended a final dividend of HK0.25 cent per

share for this financial year.

The final dividend wil be payable on or about 4 September

2025 to shareholders of the Company whose names apear on

the register of members of the Company on 29 August 2025.

CLOSURE OF REGISTER OF MEMBERS

The register of members of the Company wil be closed on the

folowing time periods during which no transfer of shares of the

Company wil be registered:

For atendance to 2025

Anual General Meting

:18 August 2025 –

21 August 2025,

both dates inclusive

For entitlement to final

dividend

:28 August 2025 –

29 August 2025,

both dates inclusive

(Record date being

29 August 2025)

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

主席报告书及管理层讨论及分析

CHAIRMAN’S STATEMENT AND

MANAGEMENT DISCUSION AND ANALYSIS

为符合资格出席本公司谨订于二零二五年

八月二十一日（星期四）举行之二零二五年

股东周年大会及╱或收取末期股息，所有

股份过户文件连同有关股票最迟须于以下

日期下午四时三十分前送交本公司之股份

过户登记处卓佳证券登记有限公司，地址

为香港夏悫道16号远东金融中心17楼，以

便办理登记手续：

事项递交过户文件之最

后日期

就出席二零二五年

股东周年大会而

言

：二零二五年

八月十五日

（星期五）

就获派末期股息之

资格而言

：二零二五年

八月二十七日

（星期三）

致谢

本人谨代表董事会感谢客户及股东一直以

来的支持。本人亦感谢全体董事、管理团

队及员工的辛勤工作及为集团所作的奉献。

承董事会命

结好控股有限公司

主席

洪汉文

香港，二零二五年六月二十六日

In order to qualify for atendance to the Company’s 2025

Anual General Meting which is scheduled to be held on 21

August 2025, Thursday and/or entitlement to the final dividend,

al transfer forms acompanied by the relevant share certificates

must be lodged with the Company’s registrar, Tricor Investor

Services Limited at 17/F, Far East Finance Centre, 16 Harcourt

Road, Hong Kong, for registration not later than 4:30 p.m. on

the folowing dates:

EventsLast date of lodgement of

transfer documents

For atendance to 2025

Anual General Meting

:15 August 2025, Friday

For entitlement to final

dividend

:27 August 2025, Wednesday

APRECIATION

On behalf of the Board, I wish to expres my gratitude to our

customers and shareholders for their continued suport. I would

also like to thank your al our directors, the management team

and staf members for their hard work and dedicated service.

By Order of the Board

GET NICE HOLDINGS LIMITED

Hung Hon Man

Chairman

Hong Kong, 26 June 2025

---

Anual Report 2025 年报

董事履历

BIOGRAPHICAL DETAILS OF DIRECTORS

执行董事

洪汉文先生，71岁，本公司主席、执行董

事兼本集团创办人，负责制订本集团企业

策略及未来方向，亦负责监管本集团放债

及信贷业务、物业发展及投资。洪先生在

香港及台湾证券及房地产业拥有超过30

年经验。彼于二零一六年四月七日至二零

二年五月三十一日期间担任本公司行政

总裁。彼亦曾经为结好金融集团有限公司

（「结好金融」）之主席兼非执行董事。结好

金融为本公司之非全资附属公司，于二零

二五年三月二十七日于香港联合交易所有

限公司（「联交所」）主板除牌。

湛威豪先生，79岁，本公司副主席兼执行

董事，负责制订本集团企业策略及未来

方向。湛先生亦负责监管本集团之放债业

务、物业发展及投资。湛先生于银行、金

融、证券及房地产业拥有超过56年经验。

在一九一年九月加入本集团之前，湛先

生为多间国际银行之高级行政人员。

EXECUTIVE DIRECTORS

Mr. HUNG Hon Man, aged 71, is the chairman, an executive

Director of the Company and founder of the Group. He is

responsible for the formulation of corporate strategy and the

future direction of the Group. Mr. Hung is also responsible for

overseing the money lending and credit operation, property

development and investment of the Group. Mr. Hung poseses

over 30 years of experience in the securities and real estate

industries in Hong Kong and Taiwan. He was the chief executive

oficer of the Company from 7 April 2016 to 31 May 2022.

He was also the chairman and a non-executive Director of Get

Nice Financial Group Limited (“GNFG”), a non-wholy owned

subsidiary of the Company which was delisted on the main

board of The Stock Exchange of Hong Kong Limited (the “Stock

Exchange”) on 27 March 2025.

Mr. CHAM Wai Ho, Anthony, aged 79, is the deputy chairman

and an executive Director of the Company. He is responsible

for the formulation of corporate strategy and future direction

of the Group. Mr. Cham is also responsible for overseing the

money lending busines, property development and investment

the Group. Mr. Cham poseses over 56 years of experience in

the banking, financial, securities and real estate industries. Before

joining the Group in September 1991, he held senior executive

positions in various international banks.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事履历

BIOGRAPHICAL DETAILS OF DIRECTORS

执行董事－续

甘承倬先生，50岁，于二零一七年四月

二十八日获委任为执行董事，并于二零

二年六月一日获委任为本公司行政总

裁。彼持有香港理工大学之会计学士学位

及公司管治硕士学位。彼现为香港会计师

公会资深会员、英格兰及威尔斯特许会计

师公会员、香港公司治理公会以及英国

及爱尔兰特许公司治理公会员。彼拥有

逾28年核数及专业会计经验，曾任职于数

间从事不同行业的香港上市公司及出任财

务管理及秘书职能之高级职位。甘先生亦

担任本公司之授权代表。彼现为环联连讯

科技有限公司（股份代号：1473）之独立非

执行董事；永丰集团控股有限公司（股份代

号：1549）、靖洋集团控股有限公司（股份

代号：8257）及冠城钟表珠宝集团有限公司

（股份代号：256）之独立非执行董事。以上

公司均于香港联交所上市。彼目前亦为纳

斯达克上市的Hapy City Holdings Limited

（股份代号：HCHL）的独立董事。甘先生

于二零一六年十二月获委任为中国人民政

治协商会议上海市宝山区委员会委员。

非执行董事

胡欣绮女士，34岁，于二零二年九月一

日获委任为独立非执行董事，并于二零

二年十一月四日调任为非执行董事。彼

持有香港理工大学之会计及金融工商管理

学士学位。彼为香港会计师公会注册会计

师及持有特许财务分析师之资格。彼曾于

一间国际会计师事务所及一间具声誉的资

产管理公司任职，并具有审计、会计、直

接投资及资产管理方面的经验。彼现为本

公司附属公司结好证券有限公司（「结好证

券」）之代表（证券交易、就证券提供意见及

提供资产管理）。

EXECUTIVE DIRECTORS – continued

Mr. KAM Edie Shing Cheuk, aged 50, was apointed as

an executive Director on 28 April 2017 and chief executive

oficer of the Company on 1 June 2022. He holds a bachelor’s

degre in acountancy and a master’s degre in corporate

governance from the Hong Kong Polytechnic University. He

is curently a felow member of the Hong Kong Institute of

Certified Public Acountants, a member of The Institute of

Chartered Acountants in England and Wales, an asociate

member of The Hong Kong Chartered Governance Institute and

The Chartered Governance Institute in the United Kingdom

and Ireland. He has over 28 years of experience in auditing,

profesional acounting and worked for several Hong Kong

listed companies of various industries and served senior roles

in financial management and secretarial functions. Mr. Kam is

also Authorised Representative of the Company. He is curently

an independent non-executive director of Pangaea Conectivity

Technology Limited (Stock Code: 1473); an independent

non-executive director of Ever Harvest Group Holdings Limited

(Stock Code: 1549), Genes Tech Group Holdings Company

Limited (Stock Code: 8257), and Citychamp Watch & Jewelery

Group Limited (Stock Code: 256). Al of the above companies

are listed on the Stock Exchange in Hong Kong. He is also

curently an independent director of Hapy City Holdings

Limited listed on the NASDAQ (symbol: HCHL). Mr. Kam

was apointed as the comite member of Chinese People’s

Political Consultative Conference Shanghai Comite (Baoshan

District) in December 2016.

NON-EXECUTIVE DIRECTOR

Ms. WU Yan Ye, aged 34, was apointed as an independent

non-executive Director on 1 September 2022 and re-designated

as a non-executive Director on 4 November 2022. She holds a

Bachelor of Busines Administration in Acounting and Finance

Degre from The Hong Kong Polytechnic University. She is

a certified public acountant of the Hong Kong Institute of

Certified Public Acountants and holds the Chartered Financial

Analyst designation. She had worked for an international

acounting firm and a reputable aset management company

and has experience in auditing, acounting, direct investment

and aset management. She is curently a representative

oficer (dealing in securities, advising on securities and aset

management) of Get Nice Securities Limited (“GNS”) a

subsidiary of the Company.

---

Anual Report 2025 年报

董事履历

BIOGRAPHICAL DETAILS OF DIRECTORS

独立非执行董事

陈爱庄女士，48岁，于二零二年十一月

四日获委任为独立非执行董事。彼持有香

港科技大学并获颁工商管理学士（会计学）

学位。彼目前为香港会计师公会注册会计

师、英国特许公认会计师公会资深会员，

以及香港公司治理公会及英国特许公司治

理公会员。彼于财务及审计方面拥有逾

二十年经验。彼自二零一七年八月起为Col

Link (Holdings) Limited（一间于香港联交所

GEM上市的公司，股份代号： 8491）的独立

非执行董事。

梁耀文先生，57岁，于二零二三年三月

二十七日获委任为本公司之独立非执行董

事。彼持有香港大学社会科学士学位。

彼为美国特许金融分析师协会之特许金融

分析师，亦为香港证券及投资学会之正式

会员。彼在投资、股权分析及企业融资方

面拥有逾三十年经验。彼自二零二三年八

月起为越秀服务集团有限公司（股份代号：

6626，一间于香港联交所上市的公司）的独

立非执行董事。

何百全先生，51岁，于二零二三年七月

二十六日获委任为本公司独立非执行董

事。彼分别取得由澳洲蒙纳士大学颁授的

商务学士学位及法律学士学位，并取

得由澳洲悉尼大学及澳洲新南威尔斯大学

颁授工商管理硕士学位。

彼于一九七年于澳洲维多利亚省的最高

法院取得讼务律师及事务律师的资格及于

二零年于香港的高等法院取得事务

律师的资格。彼为澳洲会计师公会的注册

会计师。何先生于企业融资及法律方面拥

有逾24年经验。彼目前为香港律师行何韦

律师行的合伙人。彼亦自二零一七年六月

起获委任为靖洋集团控股有限公司（股份

代号：8257，为香港联合交易所有限公司

GEM上市公司）的独立非执行董事。彼自二

零二四年四月起亦一直担任味千（中国）控

股有限公司（股份代号：538，一间于香港

联交所上市的公司）的独立非执行董事。

INDEPENDENT NON-EXECUTIVE DIRECTORS

Ms. CHAN Oi Chong, aged 48, was apointed as an

independent non-executive Director of the Company on 4

November 2022. She holds a bachelor’s degre of busines

administration in acounting from the Hong Kong University

of Science and Technology. She is curently a certified public

acountant of the Hong Kong Institute of Certified Public

Acountants, a felow member of the Asociation of Chartered

Certified Acountants and an asociate member of the Hong

Kong Chartered Governance Institute and The Chartered

Governance Institute. She has more than 20 years of financial

and auditing experience. She is curently an independent

non-executive director of Col Link (Holdings) Limited (stock

code: 8491) since August 2017, a company listed on GEM of the

Hong Kong Stock Exchange.

Mr. LEUNG Yiu Man, aged 57, was apointed as an

independent non-executive Director of the Company on 27

March 2023. He holds a Bachelor’s degre in Social Sciences

from the University of Hong Kong. He is a Chartered Financial

Analyst of the CFA Institute in the United States and a ful

member of the Hong Kong Securities and Investment Institute.

Mr. Leung has over 30 years of experience in investment, equity

analysis and corporate finance. He is curently an independent

non-executive director of Yuexiu Services Group Limited (stock

code: 6626) since August 2023, a company listed on the Stock

Exchange in Hong Kong.

Mr. HO Pak Chuen Brian, aged 51, was apointed as an

independent non-executive Director of the Company on 26 July

2023. He holds a Bachelor of Comerce degre and a Bachelor

of Laws degre, both from Monash University, Australia and a

Master’s Degre of Busines Administration from the University

of Sydney, Australia and University of New South Wales,

Australia.

He was admited as a barister and solicitor of the supreme court

of Victoria, Australia in 1997 and a solicitor of the High Court

of Hong Kong in 2000. He is a Certified Practising Acountant

of CPA Australia. Mr. Ho has over 24 years of experience in

corporate finance and law. He is curently a partner of Howse

Wiliams, a law firm in Hong Kong. He has ben apointed as

an independent non-executive director of Genes Tech Group

Holdings Company Limited (stock code: 8257) since June

2017, a Company listed on GEM of The Stock Exchange of

Hong Kong Limited. He is also curently an independent

non-executive director of Ajisen (China) Holdings Limited

(stock code: 538) since April 2024, a Company listed on the

Stock Exchange in Hong Kong.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

企业管治报告

CORPORATE GOVERNANCE REPORT

董事会欣然在本集团截至二零二五年三月

三十一日止年度之年报提呈本企业管治报

告。

本公司致力制订良好企业管治常规及程

序，以成为一间具透明度并恪守本身责任

的企业，对本公司股东开诚布公和问责。

董事相信，良好企业管治常规对维持和增

强投资者信心日见重要。

有关于回顾年度如何落实企业管治守则之

原则的阐述乃载于下文。

遵守企业管治守则

于截至二零二五年三月三十一日止年度，

本公司已应用并遵守证券上市规则（「上市

规则」）附录C1企业管治守则（「企业管治守

则」）所载适用之守则条文。

董事会

董事会之主要职责为制订本公司之长远企

业策略、监督本集团之管理、评估本集团

之表现及评核能否达到董事会定期设定之

目标。本公司之日常管理、行政及营运乃

交予行政总裁及高级管理层负责。此外，

董事会亦已成立董事会辖下之三个委员

会，并按有关委员会之职权范围之条文，

将不同职责交予有关委员会负责。董事会

在高级管理层全力支持下履行其职责。董

事会作出之授权详情将于下文论述。

The Board is pleased to present this Corporate Governance

Report in the Group’s anual report for the year ended 31

March 2025.

This Company is comited to the establishment of god

corporate governance practices and procedures. This is with

the view of being a transparent and responsible organization

which is open and acountable to the Company’s shareholders.

The Directors believe that god corporate governance practices

are increasingly important for maintaining and promoting the

confidence of our investors.

An explanation of how the principles of the Corporate Governance

Code were put into practice during the year under review is set out

below.

CORPORATE GOVERNANCE CODE

COMPLIANCE

Throughout the year ended 31 March 2025, the Company has

aplied the principles of, and complied with, the aplicable code

provisions of the Corporate Governance Code (the “CG Code”)

as set out in Apendix C1 to the Rules Governing the Listing of

Securities (the “Listing Rules”).

BOARD OF DIRECTORS

The Board’s primary responsibilities are to formulate the

Company’s long-term corporate strategy, to overse the

management of the Group, to evaluate the performance of the

Group and to ases the achievement of targets periodicaly

set by the Board. The day-to-day management, administration

and operation of the Company are delegated to the CEO

and the senior management. In adition, the Board has also

established thre Board Comites and has delegated various

responsibilities to them as set out in their terms of reference. The

Board has the ful suport of the senior management to discharge

its responsibilities. Details of the delegation by the Board wil be

discused in the paragraphs below.

---

Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

董事会之组成

截至二零二五年三月三十一日止年度，董

事会一直符合上市规则第3.10(1)及(2)条对

委任最少三名独立非执行董事以及最少一

名独立非执行董事须具备适当专业资格，

或具备会计或有关财务管理专长之规定。

董事会目前由七名董事组成，四名董事为

非执行董事，其中三名是独立于管理层。

通过指示并监督本集团之事务，董事会共

同负责推动本公司之成功发展。董事会拥

有本集团业务所需之各种合适技巧及经验

和多元化的观点。

于本年报日期，三名董事为执行董事，分

别为主席洪汉文先生、副主席湛威豪先

生，以及行政总裁甘承倬先生，另外一名

董事为非执行董事，即胡欣绮女士（薪酬委

员会及提名委员会成员）以及三名董事为独

立非执行董事，分别为陈爱庄女士（审核委

员会、薪酬委员会及提名委员会主席）、梁

耀文先生（审核委员会、薪酬委员会及提名

委员会成员）及何百全先生（审核委员会、

薪酬委员会及提名委员会成员）。

各董事之履历载于本年报「董事履历」。于

本报告日期，董事会成员之间并无财务、

业务、家族或其他关系。

BOARD COMPOSITION

During the year ended 31 March 2025, the Board has at al times

met the requirements of rules 3.10(1) and (2) of the Listing

Rules relating to the apointment of at least thre independent

non-executive directors and at least one of them posesing

apropriate profesional qualifications, or acounting or related

financial management expertise.

The Board curently comprises seven Directors, four of these

Directors are non-executive and thre of them are independent

to the management. The Board is colectively responsible

for promoting the suces of the Company by directing and

supervising the Group’s afair. The Board has a balance of skil

and experience apropriate and diversity of perspective for the

requirements of the Group’s busineses.

As at the date of this anual report, thre of them are executives,

namely, Mr. Hung Hon Man, Chairman, Mr. Cham Wai

Ho, Anthony, Deputy Chairman and Mr. Kam Edie Shing

Cheuk, CEO, one of the Director is non-executive Director,

namely Ms. Wu Yan Ye (Member of Remuneration Comite

and Nomination Comite) and thre of the Directors

are independent non-executive Directors, namely Ms. Chan

Oi Chong (Chairman of Audit Comite, Remuneration

Comite and Nomination Comite), Mr. Leung Yiu

Man (Member of Audit Comite, Remuneration Comite

and Nomination Comite) and Mr. Ho Pak Chuen Brian

(Member of Audit Comite, Remuneration Comite and

Nomination Comite).

Each of the Directors’ respective biographical details is set out in

the “Biographical details of Directors” of this anual report. As

at the date of this report, the Board members have no financial,

busines, family or other relationships with each other.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

企业管治报告

CORPORATE GOVERNANCE REPORT

董事会成员多元化政策

截至二零二五年三月三十一日止年度，本

公司一直采纳董事会成员多元化政策，订

明达致及维持董事会成员多元化从而改善

其成效之方向。本公司致力确保董事会各

成员之技能、经验、专业知识及多元化观

点为适当均衡。董事会成员将继续按用人

唯才之原则委任，将会按客观准则对候选

人作出考虑，并充分考虑是否有助达致董

事会成员多元化。根据董事会成员多元化

政策，本公司考虑多项因素以实践董事会

成员多元化，包括但不限于性别、年龄、

文化及教育背景、种族、专业经验、技

术、知识及服务年期。董事会将不时订立

及检讨可计量之目标以确保该等目标合适

且已按既定程序达至有关目标。

董事会的目标为保持至少50%的成员由非

执行董事及独立非执行董事组成，并有适

当水平的女性成员，即至少有一名女性成

员。

于截至二零二五年三月三十一日止年度，

董事会已实现上述目标。于本报告日期，

董事会由七名董事组成，其中四名为非执

行董事及独立非执行董事，并有两名女性

成员。

董事会就实施董事会成员多元化政策制定

了可衡量目标，并不时及每年至少检讨一

次该等目标，以确保其适当性并确定实行

该等目标的进展。提名委员会将不时检讨

董事会成员多元化政策，以确保其持续行

之有效。

BOARD DIVERSITY POLICY

During the year ended 31 March 2025, the Board has at al times

adopted the board diversity policy. It sets out the aproach to

achieve and maintain diversity on the Board in order to enhance

its efectivenes. The Company endeavors to ensure that the

Board has the apropriate balance of skils, experience, expertise

and diversity of perspectives. The apointments of board

members wil continue to be made on merit basis, and candidates

wil be considered against objective criteria, having due regard

for the benefits of diversity of the Board. Pursuant to the board

diversity policy, the Company seks to achieve board diversity

through the consideration of a number of factors, including but

not limited to gender, age, culture and educational background,

profesional experience, skils, knowledge and length of service.

The Board wil set up and review the measurable objectives from

time to time to ensure their apropriatenes and ascertain the

progres made towards achieving those objectives.

Targets have ben set to maintain the Board with at least

50% of members being made up of non-executive directors

and independent non-executive directors, together with an

apropriate level of female member, which shal be at least one

female member.

The Board has achieved the aforementioned targets during the

year ended 31 March 2025. As at the date of this report, the

Board comprises seven directors, four of which are non-executive

director and independent non-executive directors and two of

them are female members.

The Board sets measurable objectives to implement the Board

Diversity Policy and review such objectives from time to time

and at least once per year to ensure their apropriatenes and

ascertain the progres made towards achieving those objectives.

The Nomination Comite wil review the Board Diversity

Policy from time to time to ensure its continued efectivenes.

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Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

DIRECTORS’ AND OFICERS’ LIABILITY

INSURANCE

The Company has aranged for apropriate liability insurance

to indemnify its Directors and oficers against liabilities arising

out of corporate activities. The insurance coverage is reviewed

on an anual basis ensuring that the Directors and oficers are

adequately protected against potential legal liabilities.

DIRECTORS’ TRAINING AND

PROFESIONAL DEVELOPMENT

Directors kep abreast of responsibilities as directors of the

Company and the conduct, busines activities and development

of the Company.

Every newly apointed Director wil receive formal, comprehensive

and tailored induction on the first ocasion of his/her apointment.

This is to ensure the new employe poseses an apropriate

understanding of the busines and operations of the Company and

has ful awarenes of Director’s responsibilities and obligations

under the Listing Rules and relevant statutory requirements.

Directors are expected to participate in apropriate continuous

profesional development to develop and refresh their knowledge

and skils to ensure that their contribution to the Board remains

informed and relevant.

During the year ended 31 March 2025, relevant reading

materials including regulatory updates and seminar handouts,

etc. were provided to the Directors for their reference and

studying.

董事及高级人员责任保险

本公司已投购适当的责任保险，以就因企

业活动而产生之责任为其董事及高级人员

提供弥偿。保险范围乃每年检讨，确保董

事及高级人员就潜在法律责任方面得到充

份保障。

董事培训及专业发展

董事须了解作为本公司董事之责任，并熟

悉本公司之经营方式、业务活动及发展。

每位新任董事将于首次获委任时接受正

式、全面及切合个人情况之入职介绍，确

保新入职雇员适当了解本公司之业务及营

运，并完全认识于上市规则及相关法例规

定下之董事责任及义务。

董事应参与合适之持续专业发展，从而发

展及更新其知识及技能，以确保彼等在知

情及切合所需情况向董事会作出贡献。

于截至二零二五年三月三十一日止年度，

董事已获提供相关阅读材料（包括监管更新

材料及研讨会上派发的资料等）以供彼等参

考及研习。

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企业管治报告

CORPORATE GOVERNANCE REPORT

董事培训及专业发展－续

董事于财政年度内的培训记录概要如下：

董事会常规

根据守则条文C.5.1，董事会应定期开会，

董事会议应每年最少举行四次会议，讨

论本集团的业务发展、营运及财务表现。

全体董事均会就董事会所有常规会议获

发最少十四天通知以便全体董事出席。所

有常规董事会议均设有正式议程，具体

列出待议事项供董事会审议，而全体董事

均有机会在董事会议程中加入审议事

项。所有董事均有权查阅董事会文件及有

关材料，并会获提供充分资料，使董事会

可就提呈董事会议讨论省览的事项作出

知情决定。董事会议记录由公司秘书备

存，任何董事可藉发出合理通知而于任何

合理时段查阅董事会议记录。

为加快决策程序，董事可于需要时随时联

络管理层以查询并索取进一步资料，董事

可咨询独立专业人士之意见，费用由本公

司支付。

DIRECTORS’ TRAINING AND

PROFESIONAL DEVELOPMENT – continued

A sumary of their records of training during the financial year

is as folows:

Training on corporate

governance, regulatory

development and other

relevant topics

有关企业管治、

监管发展及

其他相关主题之培训

Executive Directors执行董事

Mr. Hung Hon Man洪汉文先生

✓

Mr. Cham Wai Ho, Anthony湛威豪先生

✓

Mr. Kam Edie Shing Cheuk甘承倬先生

✓

Non-Executive Directors非执行董事

Ms. Wu Yan Ye胡欣绮女士

✓

Independent Non-Executive Directors独立非执行董事

Ms. Chan Oi Chong陈爱庄女士

✓

Mr. Leung Yiu Man梁耀文先生

✓

Mr. Ho Pak Chuen Brian何百全先生

✓

BOARD PRACTICES

Pursuant to the Code provision C.5.1, the Board should met

regularly, and board metings should be held at least four times

each year to discus the Group’s busines development, operation

and financial performance. Notice of at least 14 days is given to

al Directors for al regular Board metings to give al Directors

an oportunity to atend. Al regular Board metings adhere

to a formal agenda in which a schedule of maters is adresed

to the Board and al Directors have the oportunity to include

maters in the agenda for Board metings. Al Directors have

aces to Board papers and related materials, and are provided

with adequate information which enables the Board to make an

informed decision on the maters to be discused and considered

at the Board metings. Minutes of Board metings are kept

by the Company Secretary and are open for inspection at any

reasonable time on reasonable notice by any Director.

To facilitate the decision-making proces, the Directors are fre

to have aces to the management for enquiries and to obtain

further information, when required and the Directors can obtain

independent profesional advice at the Company’s expense.

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Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

董事会常规－续

全体董事已获由本集团管理层提供之每月

更新资料，当中载有对本集团之表现、状

况、近期发展及前景之公正而易于理解之

评估，内容足以让彼等紧贴本集团事务，

并有助彼等履行上市规则相关规定之职责。

董事会及董事会辖下委员会之

会议

于截至二零二五年三月三十一日止年度，

董事会举行十三次董事会议及两次股东

大会。董事可亲身或透过电子通讯方式出

席会议。董事之会议出席率详情如下：

BOARD PRACTICES – continued

Al Directors were provided with monthly updates by the

Group’s management, giving a balanced and understandable

asesment of the Group’s performance, position, recent

developments and prospects in suficient detail to kep them

abreast of the Group’s afairs and facilitate them to discharge

their duties under the relevant requirements of the Listing Rules.

BOARD AND BOARD COMITE

METINGS

During the year ended 31 March 2025, 13 Board metings and

2 general metings were held. Directors may participate either in

person or through electronic means of comunications. Details

of the atendance of the Directors in the metings are as folows:

Board

Audit

Comite

Nomination

Comite

Remuneration

ComiteAGMEGM

董事会审核委员会提名委员会薪酬委员会股东周年大会股东特别大会

Executive Directors执行董事

Mr. Hung Hon Man洪汉文先生13/13N/A不适用N/A不适用N/A不适用1/11/1

Mr. Cham Wai Ho Anthony湛威豪先生13/13N/A不适用N/A不适用N/A不适用1/11/1

Mr. Kam Edie Shing Cheuk甘承倬先生13/13N/A不适用N/A不适用N/A不适用1/11/1

Non-Executive Director非执行董事

Ms. Wu Yan Ye 胡欣绮女士13/13N/A不适用2/23/31/11/1

Independent Non-Executive Directors独立非执行董事

Ms. Chan Oi Chong陈爱庄女士13/134/42/23/31/11/1

Mr. Leung Yiu Man梁耀文先生13/134/42/23/31/11/1

Mr. Ho Pak Chuen Brian 何百全先生13/134/42/23/30/11/1

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企业管治报告

CORPORATE GOVERNANCE REPORT

董事会及董事会辖下委员会之

会议－续

本公司之公司秘书负责保存所有董事会

议及委员会议之会议记录。草拟会议记

录一般会于每次会议后在合理时间内传给

董事阅览以便彼等提出意见，而最终版本

将公开供董事查阅。

根据现行董事会惯例，任何涉及主要股东

或董事的利益冲突之重大交易将由董事会

于正式召开之董事会议上予以考虑及处

理。细则亦载有条文规定，就批准董事或

彼等之任何联系人士于当中拥有重大权益

之交易而言，有关董事须放弃投票，亦不

计入会议法定人数。

委任及重选董事

执行董事（包括洪汉文先生及湛威豪先生）

与本公司订立由二零二年四月一日起生

效而初步固定年期为三年之服务合约，该

等合约将一直有效，直至一方向对方发出

不少于三个月之事先书面通知终止为止。

其他董事并未与本公司订立任何服务合

约，彼等于本公司并无固定或建议之服务

年期。所有董事须至少每三年轮值告退一

次。

根据细则，在本公司每年的股东周年大会

上，当其时的董事中的三分之一，或如董

事的人数并非三或三的倍数，则最接近三

分之一人数的董事须轮值告退。此外，获

委任以填补临时空缺或增加董事会名额

的董事，只任职至本公司下届股东周年大

会，并于其时合资格在大会上膺选连任。

于本公司应届股东周年大会上，湛威豪先

生、陈爱庄女士及梁耀文先生将轮值告

退，彼等符合资格并愿意膺选连任。

BOARD AND BOARD COMITE

METINGS – continued

The Company Secretary of the Company is responsible for

keping minutes of al Board metings and comite metings.

Draft minutes are normaly circulated to Directors for coment

within a reasonable time after each meting and the final version

is open for Directors’ inspection.

Acording to curent Board practice, any material transaction,

which involves a 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. The Articles also contain

provisions requiring Directors to abstain from voting and not to

be counted in the quorum at metings for aproving transactions

in which such Directors or any of their asociates have a material

interest.

APOINTMENTS AND RE-ELECTION OF

DIRECTORS

Executive Directors including Mr. Hung Hon Man and

Mr. Cham Wai Ho, Anthony have entered into service contracts

with the Company for an initial fixed term of thre years

comencing from 1 April 2002 and wil continue thereafter

unles and until terminated by either party giving not les than

thre months’ prior notice in writing to the other.

Other Directors did not enter into any service contract with the

Company and there are no fixed or proposed length of service

with the Company. Al Directors are subject to retirement by the

rotation at least once every thre years.

Acording to the Articles, at each anual general meting of the

Company, one-third of the Directors for the time being (or, if

their number is not thre or a multiple of thre, then the number

nearest one-third) should retire from ofice by rotation. Further,

any Director apointed to fil a casual vacancy or as an adition

to the Board should hold ofice only until the next folowing

anual general meting of the Company and should then be

eligible for re-election at the meting.

At the forthcoming anual general meting of the Company,

Mr. Cham Wai Ho, Anthony, Ms. Chan Oi Chong and

Mr. Leung Yiu Man, wil retire by rotation and, being eligible,

wil ofer themselves for re-election.

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Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

证券交易之标准守则

本公司已采纳上市规则附录C3所载之上市

发行人董事进行证券交易的标准守则（「标

准守则」）作为董事进行证券交易之行为守

则。本公司已对各董事作出具体查询，而

各董事确认，彼等于截至二零二五年三月

三十一日止年度均遵守标准守则载列之规

定标准。

本公司已就有机会掌握本公司内幕消息之

相关雇员进行证券交易而采纳书面指引「相

关雇员进行证券交易之守则」，此守则之条

款与标准守则的条款同样严谨。

本公司并无发现雇员未有遵守书面指引之

事件。

主席及行政总裁

本公司主席及行政总裁的角色是相辅互

补，但重要的是，两者的角色是不同而独

立并具有明确的职责分工。

洪汉文先生（本公司主席）领导董事会，确

保董事会有效运作，并协助董事之间建立

更稳健的关系。

甘承倬先生（行政总裁）专注于执行董事

会批准及授权实行的目标、政策及战略，

负责监督本公司的日常管理及营运，亦负

责制定战略计划和制定本公司的常规及程

序、业务目标及风险评估，以供董事会批

准。

MODEL CODE FOR SECURITIES

TRANSACTIONS

The Company has adopted the Model Code for Securities

Transactions by Directors of Listed Isuers (the “Model Code”)

set out in Apendix C3 to the Listing Rules as its own code of

conduct regarding securities transactions by the Directors. Al

the Directors have confirmed, folowing a specific enquiry by the

Company that they have complied with the required standard

set out in the Model Code throughout the year ended 31 March

2025.

The Company has adopted writen guidelines, “Code for

securities transactions by relevant employes”, on no les exacting

terms than the Model Code for securities transactions by

relevant employes who are likely to be in posesion of inside

information of the Company.

No incident of non-compliance of the writen guidelines by the

employes was noted by the Company.

CHAIRMAN AND CHIEF EXECUTIVE OFICER

The roles of the Company’s Chairman and CEO are complementary,

but importantly, they are distinct and separate with a clear division

of responsibilities.

Mr. Hung Hon Man, the chairman of the Company provides

leadership to the Board; ensures efectivenes of the Board and

helps foster beter relationships betwen Directors.

Mr. Kam Edie Shing Cheuk (CEO), focuses on implementing

objectives, policies and strategies aproved and delegated by the

Board. He overses the Company’s day-to-day management and

operations. He is also responsible for developing strategic plans

and formulating the company practices and procedures, busines

objectives, and risk asesment for the Board’s aproval.

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企业管治报告

CORPORATE GOVERNANCE REPORT

独立非执行董事

独立非执行董事在董事会中担当重要的角

色，在董事会议上作出独立的判断及仔

细审视本集团表现。彼等的意见对董事会

的决策举足轻重，尤其对本集团策略、表

现及监控事宜发表不偏不倚的意见。所有

独立非执行董事均拥有丰富学历、专业及

行业知识以及管理经验，一直为董事会提

供专业意见。独立非执行董事就本集团业

务策略、业绩及管理发表独立意见，从股

东整体利益著眼，使本公司及其股东利益

得到保障。

于截至二零二五年三月三十一日止年度，

董事会一直符合上市规则对最少委任三名

独立非执行董事之最低要求。

本公司已遵守须有一名独立非执行董事具

备适当专业资格，或具备会计或有关财务

管理专长之规定。陈爱庄女士及梁耀文先

生具备所需之财务事宜方面的适当专业资

格及经验。

本公司已收到各独立非执行董事根据上市

规则之规定就本身之独立性发出的年度书

面确认。董事会认为三名独立非执行董事

在品格及判断方面均为独立，彼等亦符合

上市规则第3.13条所载之独立标准。

INDEPENDENT NON-EXECUTIVE

DIRECTORS

Independent non-executive Directors have played a significant

role in the Board by bringing their independent judgment at

the Board metings and scrutinising the Group’s performance.

Their views cary significant weight in the Board’s decisions,

in particular, they bring an impartial view to bear on isues of

the Group’s strategy, performance and control. Al independent

non-executive Directors poses extensive academic, profesional

and industry expertise and management experience and

have provided their profesional advices to the Board. The

independent non-executive Directors provide independent advice

on the Group’s busines strategy, results and management so that

al interests of Shareholders can be taken into acount and the

interests of the Company and its Shareholders can be protected.

During the year ended 31 March 2025, the Board at al times

met the minimum requirements of the Listing Rules relating

to the apointment of at least thre independent non-executive

Directors.

The Company had complied with the requirement that these

should include one such Director with apropriate profesional

qualifications of acounting or related financial management

expertise. Ms. Chan Oi Chong and Mr. Leung Yiu Man have

the apropriate profesional qualifications and experience in

financial maters required.

The Company has received writen anual confirmation from

each independent non-executive Director of independence

pursuant to the requirements of the Listing Rules. The Board

considers that thre independent non-executive Directors are

independent in character and judgement and they also met the

independence criteria set out in Rule 3.13 of the Listing Rules.

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Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

股息政策

本公司已经采纳股息政策，于建议或宣派

股息时，本公司须维持足够及充裕现金储

备，以推动未来增长。董事会可全权酌情

向股东宣派及分派股息，而有关财政年度

之任何末期股息将须经股东批准后，方告

作实。于建议任何股息派付时，董事会亦

须考虑（其中包括）本集团之一般财务状

况、资本及债务水平、未来现金需求、是

否存在业务营运、业务策略及未来发展需

要、派付股息之任何限制及董事会可能视

为相关之任何其他因素。本公司派付任何

股息亦须遵守细则以及所有适用法律及法

规项下之任何限制。

董事会授权及董事会辖下之

委员会

本集团业务的整体管理由董事会负责。董

事会全权负责监督本集团一切重大事宜，

包括制订及批准一切政策事宜、本集团整

体策略发展、监察及控制本集团营运及财

务表现、内部监控及风险管理制度，并监

察高级管理人员表现。董事须在符合本公

司及股东整体利益的前提下作出客观决定。

本集团的日常管理、行政及营运由行政总

裁及本集团高级管理人员负责。所有委派

职务及工作均定期检讨。根据董事会批准

之授权水平，高级管理人员执行日常营运

工作，除非有关事项超出董事会之授权范

围或关于指定须留待董事会决定之任何事

宜，则高级管理人员须寻求董事会批准。

董事会已成立(i)提名委员会；(i)薪酬委员

会；及(i)审核委员会，并已为有关委员会

订立明确的职权范围。董事会辖下委员会

之职权范围说明了各委员会本身之角色以

及董事会赋予委员会之授权，而有关职权

范围已登载于联交所及本公司之网站。董

事会辖下委员会获提供足够资源以履行职

责，而于提出合理要求后，亦可于适当情

况寻求独立专业意见及其他协助，费用由

本公司支付。

DIVIDEND POLICY

The Company has adopted a dividend policy that, in

recomending or declaring dividends, the Company shal

maintain adequate and suficient cash reserves for future growth.

The Board has the ful discretion to declare and distribute

dividends to the Shareholders, and any final dividend for a

financial year wil be subject to Shareholders’ aproval. In

proposing any dividend payout, the Board shal also take into

acount, among other things, the Group’s general financial

position, capital and debt level, future cash requirements and

availability of busines operations, busines strategies and future

development neds, any restrictions on payment of dividends

and any other factors the Board may consider relevant. Any

payment of the dividend by the Company is also subject to

any restrictions under the Articles and al aplicable laws and

regulations.

DELEGATION BY THE BOARD AND

COMITES OF THE BOARD

The overal management of the Group’s operation is vested in

the Board. The Board takes overal responsibility to overse

al major maters of the Group, including the formulation and

aproval of al policy maters, overal strategic development of

the Group, monitoring and controling the Group’s operation

and financial performance, internal control and risk management

systems, and monitoring of the performance of the senior

management. The Directors have to make decisions objectively

in the interests of the Company and its shareholders as a whole.

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

Group are delegated to the CEO and senior management of the

Group. The delegated functions and work tasks are periodicaly

reviewed. Pursuant to the levels of authority aproved by the Board,

the senior management executes day-to-day operations unles the

subject mater exceds the authority granted by the Board or relates

to any maters specificaly reserved to the Board, they would sek

aproval from the Board.

The Board has established (i) Nomination Comite (i)

Remuneration Comite and (i) Audit Comite, with

defined terms of reference. The terms of reference of the Board

comites which explain their respective roles and the authority

delegated to them by the Board are posted on the websites of

the Stock Exchange and the Company. The Board comites

are provided with suficient resources to discharge their duties

and, upon reasonable request, are able to sek independent

profesional advice and other asistance in apropriate

circumstances, at the Company’s expenses.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

企业管治报告

CORPORATE GOVERNANCE REPORT

董事会授权及董事会辖下之

委员会－续

提名委员会

提名委员会的主要职责为(i)定期检讨董事

会的架构、规模及多元化；(i)于考虑获提

名人是否独立（如适用）及其资格后向董事

会推荐合适的董事人选，以确保所有提名

公平公开；及(i)评估独立非执行董事的独

立性。物色合适的董事人选及向董事会提

供推荐建议时，提名委员会亦会从多方面

考虑候选人是否合适，包括但不限于其学

历、专业经验、从事相关行业的经验及过

往担任的董事职务。提名委员会现时由四

名成员组成，分别为陈爱庄女士（提名委员

会主席）、胡欣绮女士、梁耀文先生及何百

全先生。

提名委员会每年最少举行一次会议。提名

委员会于截至二零二五年三月三十一日止

年度内曾举行两次会议。

提名委员会于截至二零二五年三月三十一

日止年度内进行之主要工作载列如下：

(i) 评估独立非执行董事的独立性；

(i) 向董事会提出有关委任及于本公司

股东周年大会上重选退任董事的推

荐建议及意见；及

(i) 检讨董事会的架构、规模及多元化。

提名政策

董事会采纳提名政策（「提名政策」），当中

载列本公司委任额外董事或重选董事之提

名准则及程序。提名政策有助本公司达致

董事会成员多元化并提升董事会的效率及

其企业管治标准。

DELEGATION BY THE BOARD AND

COMITES OF THE BOARD – continued

Nomination Comite

The primary duties of the Nomination Comite are (i) to

review the structure, size and diversity of the Board on a regular

basis; (i) to recomend to the Board suitable candidates for

directorship after consideration of the nomines’ independence

(if aplicable) and quality in order to ensure the fairnes

and transparency of al nominations; and (i) to ases the

independence of independent non-executive Directors. In

identifying suitable director candidates and making such

recomendations to the Board, the Nomination Comite

would also take into acount various aspects of a candidate,

including but not limited to, his/her education background,

profesional experience, experience with the relevant industry

and past directorships. The Nomination Comite curently

comprises four members, being Ms. Chan Oi Chong (Chairman

of the Nomination Comite), Ms. Wu Yan Ye, Mr. Leung

Yiu Man and Mr. Ho Pak Chuen Brian.

The Nomination Comite mets at least once a year. There

were two metings held during the year ended 31 March 2025.

The major work performed by the Nomination Comite for

the year ended 31 March 2025 is set out below:

(i) asesed the independence of independent non-executive

Directors;

(i) made recomendations and sugestions to the Board

regarding the apointment and the re-election of retiring

Directors at the Company’s anual general meting; and

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

Nomination Policy

The Board has adopted the nomination policy (“Nomination

Policy”) which sets out the nomination criteria and procedures

for the Company to apoint aditional directors or re-elect

directors. The Nomination Policy can asist the Company in

achieving board diversity and enhancing the efectivenes of the

Board and its corporate governance standard.

---

Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

董事会授权及董事会辖下之

委员会－续

提名委员会－续

提名政策－续

当评估候选人是否合适时，所考虑之整体

因素包括声誉、诚信、成就及经验、投入

足够时间之承诺，对本集团业务之兴趣

及关注。此外，一系列多元化观点将予考

虑，包括但不限于性别、年龄、文化及教

育背景、专业经验、技能及知识。独立非

执行董事之候选人必须进一步符合上市规

则所载之独立准则。

薪酬委员会

薪酬委员会的主要职责为就本公司全体董

事及高级管理人员之整体薪酬政策及架构

向董事会提供建议；就个别执行董事及高

级管理人员的薪酬待遇（包括实物利益、退

休金权利及赔偿付款，以及就职位或任命

之损失或终止所应付的任何赔偿）向董事会

提供建议，以及确保概无董事厘定本身之

薪酬。

薪酬委员会现时由四名成员组成，分别为

陈爱庄女士（薪酬委员会主席）、胡欣绮女

士、梁耀文先生及何百全先生。薪酬委员

会每年最少举行一次会议。薪酬委员会于

截至二零二五年三月三十一日止年度内曾

举行三次会议。

薪酬委员会于截至二零二五年三月三十一

日止年度内进行之主要工作为厘定及检讨

董事及本集团高级管理层之薪酬。

薪酬委员会各成员于年内委员会议之出

席率的具名披露，载于本报告上文「董事会

及董事会委员会议」一节。

DELEGATION BY THE BOARD AND

COMITES OF THE BOARD – continued

Nomination Comite – continued

Nomination Policy – continued

When asesing the suitability of a candidate, factors such as

the reputation, integrity, acomplishment and experience,

comitment in respect of suficient time, interest and atention

to the Group’s busines wil be taken into consideration as a

whole. In adition, a range of diverse perspectives, including but

not limited to gender, age, cultural and educational background,

profesional experience, skil and knowledge would be considered.

In the case of independent non-executive Directors, the candidates

must further satisfy the independence criteria set out in the Listing

Rules.

Remuneration Comite

The primary duties of the Remuneration Comite are to make

recomendations to the Board on the overal remuneration

policy and structure relating to al Directors and senior

management of the Company; to make recomendations to

the Board on the remuneration packages of individual executive

Directors and senior management, including benefits in kind,

pension rights, compensation payments and any compensation

payable for los or termination of their ofice or apointment and

ensure none of the Directors determine their own remuneration.

The Remuneration Comite curently comprises four members,

being Ms. Chan Oi Chong (Chairman of Remuneration

Comite), Ms. Wu Yan Ye, Mr. Leung Yiu Man and Mr. Ho

Pak Chuen Brian. The Remuneration Comite mets at least

once a year. There were thre metings held during the year ended

31 March 2025.

The major work performed by the Remuneration Comite for

the year ended 31 March 2025 is determining and reviewing the

remuneration of Directors and senior management of the Group.

The atendance of each member of the Remuneration Comite,

on named basis, at comite metings during the year is set out in

the section “Board and Board Comite Metings” of this report

above.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

企业管治报告

CORPORATE GOVERNANCE REPORT

董事会授权及董事会辖下之

委员会－续

薪酬委员会－续

薪酬政策之主要目的乃于厘定执行董事及

高级管理层之酬金时，按彼等之表现与企

业之目标及目的比较，使本公司能鼓励并

留住执行董事及高级管理层。薪酬待遇之

主要元素包括基本薪酬、酌情花红、退休

计划供款及购股权。董事或其任何联系人

士不得参与厘定本身之薪酬。于厘定每一

薪酬元素指引时，本公司乃参照市场上可

与比较之薪酬标准。

审核委员会

审核委员会须就聘任、续聘及罢免外聘核

数师向董事会提供推荐建议，及有权就核

数师辞任或被辞退提出疑问；监督本公司

之财务申报过程以及内部监控及风险管理

制度，以及检讨本集团之中期及年度综合

财务报表。审核委员会可联络外聘核数师

及管理层以及与彼等保持独立的沟通。

董事会亦已将企业管治职能转授予审核委

员会。主要责任为检讨本公司之企业管治

政策及常规以及董事和高级管理人员之培

训及持续专业发展。

DELEGATION BY THE BOARD AND

COMITES OF THE BOARD – continued

Remuneration Comite – continued

The primary aim of the remuneration policy is to enable the

Company to motivate and retain executive Directors and senior

management by comparing their performance against corporate

goals and objectives when determining apropriate compensation

for them. The principal elements of the remuneration package

include basic salary, discretionary bonus, retirement scheme

contributions and share options. No Director or any of his/her

asociates should be involved in any decision as to his/her own

remuneration. In determining guidelines for each compensation

element, the Company refers to the comparable remuneration

standard in the market.

Audit Comite

The Audit Comite is responsible for making recomendations

to the Board the apointment, re-apointment and removal of the

external auditors and has authority to raise questions regarding

the resignation or dismisal of the auditors; overseing the

Company’s financial reporting proces and internal control and

risk management systems and to review the Group’s interim and

anual consolidated financial statements. The Audit Comite

has aces to and maintains an independent comunication with

the external auditor and management.

The Board has also delegated the corporate governance function

to the Audit Comite. The major responsibilities are to review

the Company’s policies and practices on corporate governance

and training and continuous profesional development of

Directors and senior management.

---

Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

董事会授权及董事会辖下之

委员会－续

审核委员会－续

审核委员会现时由三名独立非执行董事组

成，分别为陈爱庄女士、梁耀文先生及何

百全先生，彼等均没有参与本公司之日常

管理。陈爱庄女士具备合适的专业资格及

会计事务经验，彼获委任为审核委员会主

席。

审核委员会于年内进行之主要工作包括：

(i) 审阅本公司之中期及年度综合财务

报表及公布；

(i) 审视本集团的持续关连交易及关连

交易；

(i) 检讨并与管理层讨论风险管理及内

部监控的成效；

(iv) 审视外聘核数师之续聘；

(v) 检讨及监察董事的持续专业发展；

及

(vi) 检讨本公司遵守则及相关披露的

情况。

审核委员会每年最少举行两次会议，而于

截至二零二五年三月三十一日止年度内曾

举行四次会议。审核委员会各成员于年内

委员会议之出席率的具名披露，载于本

报告上文「董事会及董事会委员会议」一

节。董事会与审核委员会在挑选和委任外

聘核数师方面并无意见分歧。

DELEGATION BY THE BOARD AND

COMITES OF THE BOARD – continued

Audit Comite – continued

The Audit Comite curently comprises thre members, al of

whom are independent non-executive Directors. The members

are Ms. Chan Oi Chong, Mr. Leung Yiu Man and Mr. Ho Pak

Chuen Brian, al of whom are not involved in the day-to-day

management of the Company. Ms. Chan Oi Chong, who

has apropriate profesional qualifications and experience in

acounting maters, was apointed as the chairman of the Audit

Comite.

The principal work performed by the Audit Comite during

the year is as folows:

(i) reviewed interim and anual consolidated financial

statements and anouncements of the Company;

(i) reviewed the continuing conected transactions and

conected transactions of the Group;

(i) reviewed and discused with management regarding risk

management and efectivenes of internal control;

(iv) reviewed the re-apointment of external auditors;

(v) reviewed and monitored of the continuous profesional

development of Directors; and

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

relevant disclosures.

The Audit Comite mets at least twice a year. There were

four metings held during the year ended 31 March 2025. The

atendance of each member of the Audit Comite, on named

basis, at comite metings during the year is set out in the

section “Board and Board Comite Metings” of this report

above. There was no disagrement betwen the Board and the

Audit Comite regarding the selection and apointment of the

external auditor.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

企业管治报告

CORPORATE GOVERNANCE REPORT

财务报告

董事会负责就本公司表现、状况及前景之

评核而为股东提供平衡、清晰而全面的资

料。

董事之责任

董事确认彼等编制可作真实公平反映之

本公司财务报表以及遵守所有适用监管

规定及会计准则之责任。于编制截至二零

二五年三月三十一日止年度之综合财务报

表时，董事已选择并贯彻采用合适之会计

政策以及作出审慎合理之判断及估计。董

事并不知悉于二零二五年三月三十一日可

对本公司持续经营能力构成重大疑虑的事

件或情况方面的任何重大不明朗因素。因

此，董事已按持续经营基准编制截至二零

二五年三月三十一日止年度综合财务报表。

董事会负责监察年度财务报表之编制，而

有关财务报表须真实而公允地反映本集团

年内之财务状况、财务表现及现金流量。

管理层每月向董事会提供管理账目及最新

资料，以提供有关本集团表现、财务状况

及前景的公正及易于理解的评估，内容足

以让董事会全体成员及各董事履行职责。

于编制截至二零二五年三月三十一日止年

度的财务报表时，董事会：

(a) 已采纳香港财务报告准则（在所有重

大方面均符合国际报告准则）；

(b) 选择并贯彻应用适当的会计政策；

(c) 已作出审慎合理的判断和估计；及

(d) 确保以持续经营基准编制财务报表。

于截至二零二五年三月三十一日止财政年

度，全年及中期业绩已分别于相关期间结

束后的3个月和2个月内公布，以为利益相

关人士提供透明和适时的财务资料。

FINANCIAL REPORTING

The Board is responsible for presenting balanced, clear and

comprehensive information to the shareholders on asesment of

the Company’s performance, position and prospects.

Directors’ responsibility

The Directors acknowledge their responsibilities for preparing

the financial statements of the Company are to give a true and

fair view and comply with al aplicable regulatory requirements

and acounting standards. In preparing the consolidated financial

statements for the year ended 31 March 2025, the Directors

have selected apropriate acounting policies and aplied them

consistently, and made judgments and estimates that are prudent

and reasonable. The Directors are not aware of any material

uncertainties relating to events or conditions that may cast

significant doubt upon the Company’s ability to continue as a

going concern as at 31 March 2025. Acordingly, the Directors

have prepared the consolidated financial statements for the year

ended 31 March 2025 on a going concern basis.

The Board is responsible for overseing the preparation of

anual financial statements which give a true and fair view of

the Group’s financial position, its financial performance and

cash flows for the year. Management provides the Board with

management acounts and updates on a monthly basis, with a

view to giving a balanced and understandable asesment of the

Group’s performance, financial position, and prospects to enable

the Board as a whole and each Director to discharge their duties.

In preparing the financial statements for the year ended 31

March 2025, the Board:

(a) adopted HKFRSs, which conform to the International

Reporting Standards in al material respects;

(b) selected suitable acounting policies and aplied them

consistently;

(c) made prudent and reasonable judgements and estimates;

and

(d) ensured that the financial statements were prepared on a

going concern basis.

In financial year ended 31 March 2025, the anual and

interim results were published within 3 months and 2 months

respectively after the end of the relevant periods to provide

stakeholders with transparent and timely financial information.

---

2025
二零二五年
HK$’000
千港元
2,415
335
50
50
30
48
2,928

Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

财务报告－续

独立核数师的责任

本公司的外聘核数师富睿玛泽会计师事务

所有限公司（执业会计师）对综合财务报表

的责任载于本年报第55至第63页的「独立核

数师报告」一节。

独立核数师酬金

截至二零二五年三月三十一日止年度，已

付或应付本公司外聘核数师富睿玛泽会计

师事务所有限公司及其于香港的网络公司

之费用如下：

风险管理及内部监控

董事会确认，其负责建立及维护健全有效

的风险管理及内部监控制度，以保障本集

团的企业利益。

本集团的风险管理及内部监控制度旨在为

重大错报或损失提供合理（而非绝对）的保

证；谨慎管理（而非完全消除）制度故障的

风险。现已确立制度及程序，以识别、管

理及控制不同业务和活动的风险。

FINANCIAL REPORTING – continued

Independent auditor’s responsibility

The responsibilities of Forvis Mazars CPA Limited, Certified

Public Acountants, the Company’s external auditor, on the

consolidated financial statements are set out in the section

headed “Independent Auditor’s Report” of this anual report on

pages 55 to 63.

Independent auditor’s remuneration

During the year ended 31 March 2025, the fes paid or payable

to the external auditor of the Company, Forvis Mazars CPA

Limited, and its network firms in Hong Kong are as folows:

二零二四年

HK$’000

千港元

Audit services审核服务2,510

Non-audit services非审核服务

Profesional services in relation to

the group reorganisation

就集团重组提供之专业服务

–

Report on the continuing conected

transactions of the Group for the year

本集团年内之持续关连交易报告

Report on agrement with the

anual results anouncement

of the Company for the year

本公司年内之年度业绩公布

协议报告

Atending the anual general meting

of the Company

出席本公司股东周年大会

Taxation services税务服务48

Total总计2,818

RISK MANAGEMENT AND INTERNAL

CONTROL

The Board acknowledges its responsibility for the establishment

and maintenance of sound and efective risk management and

internal control systems to safeguard the Group’s corporate

interests.

The Group’s risk management and internal control systems

are designed to provide reasonable, but not absolute, asurance

against material mistatement or los; to manage prudently but

not completely eliminate the risk of system failure. Systems and

procedures are put in place to identify, manage and control the

risks of diferent busineses and activities.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

企业管治报告

CORPORATE GOVERNANCE REPORT

风险管理及内部监控－续

内部监控制度为旨在维持适当的会计记录

以及遵守相关法律法规。年内，董事会根

据企业管治守则第D.2条的规定，委聘独立

顾问公司（「顾问」）检讨本集团内部监控系

统的成效。顾问于年内检讨本集团内部监

控系统的成效后，向审核委员会提交报告。

截至二零二五年三月三十一日止年度，审

核委员会在董事会授权下已经审视顾问提

交的报告，并信纳本集团内部监控的充分

及成效，包括财务、营运及合规控制以及

风险管理。其亦已审视会计及财务报告职

能的员工所获资源、员工本身之资历及经

验以及相关员工之培训方案及预算是否充

足。

于截至二零二五年三月三十一日止年度，

董事会已制订风险管理政策及风险偏好声

明，其明确界定本集团准备面对、保留或

容忍的风险类型。风险管理程序包括：(i)

订立目标、确定负责应对风险方及可能影

响目标达成的风险；(i)分析发生风险的成

数及其影响，并相应地评估风险组合；及

(i)考虑风险应对方案，并确保向董事会╱

高级管理层进行有效沟通，并持续监察余

下风险（如有）。现已存置风险登记册，作

为记录风险及行动的工具，以持续管理各

项风险。

于本年度，高级管理层负责维护及审视本

集团风险监控的成效。实施风险监控旨在

尽量减少本集团在日常业务营运中面对的

风险。高级管理层设计、实施和维护风险

监控措施，以保护本集团的资产。其中亦

涉及就可接受的风险以及如何应对不可接

受的风险而作出决定。

董事会已确认，已经对风险管理及内部监

控制度的成效进行检讨，并认为相关制度

为有效和足够。

RISK MANAGEMENT AND INTERNAL

CONTROL – continued

The internal control system is to maintain proper acounting

records and to comply with relevant laws and regulations. During

the year, the Board has engaged an independent consulting

firm (the “Consultant”) to conduct a review of the efectivenes

of the Group’s internal control systems in acordance with

the requirements under provision D.2 of the CG code. After

conducting a review of the efectivenes of the internal control

systems of the Group during the year, the Consultant presented

their report to the Audit Comite.

For the year ended 31 March 2025, the Audit Comite, as

delegated by the Board, has reviewed the report provided by the

Consultant and is satisfied the adequacy and efectivenes of the

Group’s internal controls, including financial, operational and

compliance controls and risk management. It has also considered

the adequacy of resources, qualifications and experience of staf

of the acounting and financial reporting functions and their

training programs and budgets.

During the year ended 31 March 2025, the Board has set up

its risk management policy and risk apetite statement which

clearly defines the types of risk that the Group is prepared to

pursue, retain or tolerate. The risk management proces includes:

(i) seting objectives, identifying ownership of risks, and risks

that could afect the achievement of objectives; (i) analyzing

the likelihod and impact of risks and evaluate the risk portfolio

acordingly; and (i) considering the risk responses and ensure

efective comunication to the Board/senior management

and ongoing monitor the residual risks (if any). A risk register

was maintained as a tol for documenting risks and actions to

manage each risk on an ongoing basis.

During the year, the senior management is responsible for

maintaining and reviewing the efectivenes of the Group’s risk

control. The risk control is implemented to minimize the risks to

which the Group is exposed to during the day-to-day operation

of busines. The senior management designs, implements and

maintains the risk control to safeguard the asets of the Group.

It also involves making decisions regarding which risks are

aceptable and how to adres those that are not.

The Board has confirmed that a review of the efectivenes of the

risk management and internal control systems was conducted and

considers them efective and adequate.

---

Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

披露内幕消息

本集团明白其责任是根据上市规则确保掌

握潜在内幕消息及对有关消息保密，直至

作出贯彻和及时的披露为止。本集团设有

的内幕消息政策以及处理及发布内幕消息

的程序及内部监控措施如下：

• 本集团在处理其事务时恪守上市规

则项下的披露规定及香港证券及期

货事务监察委员会于二零一二年六

月发布的「内幕消息披露指引」；

• 本集团透过公告及本公司网站广泛

及非独家地向公众发放资料，以实

施其公平披露政策；

• 仅少数雇员可按须知基准查阅有关

资料，让掌握内幕消息的雇员充分

熟知彼等的保密责任；及

• 本集团已就外界对本集团事务的查

询订立及执行回应程序，仅指定人

士在与外界人士（如媒体、分析师或

投资者）沟通时获授权代表本公司发

言。

雇员多元化

本集团亦继续采取雇员多元化措施，以促

进各层级雇员多元化。所有符合资格的雇

员在雇佣、培训及职业发展方面均享有平

等的机会，而不受任何歧视。于二零二五

年三月三十一日，本集团共有61名全职

雇员（包括高级管理人员），其中52%为男

性，48%为女性。尽管我们相信未来的雇员

招聘应主要以优点为基础，并认为就雇员

团队设定任何目标性别比例属不合适，惟

我们承认和接受拥有多元化雇员团队的好

处，并将继续加强雇员团队多元化，惟须

视是否有合适的候选人而定。

DISCLOSURE OF INSIDER INFORMATION

The Group acknowledges its responsibilities to ensure potential

inside information being captured and confidentiality of such

information being maintained until consistent and timely

disclosure are made in acordance with the Listing Rules. The

Group has an inside information policy with the procedures

and internal controls for handling and disemination of insider

information as folows:

• the Group conducts its afairs with close regard to the

disclosure requirements under the Listing Rules as wel

as the “Guidelines on Disclosure of Insider Information”

published by the Securities and Futures Comision of

Hong Kong in June 2012;

• the Group has implemented its policy on fair disclosure

by pursuing board, non-exclusive distribution of

information to the public through public anouncements

and the Company’s website;

• the aces of information is restricted to a limited

number of employes on a ned-to-know basis such that

employes who are in posesion of inside information

are fuly conversant with their obligations to preserve

confidentiality; and

• the Group has established and implemented procedures

for responding to external enquiries about the Group’s

afairs and only designated persons are authorised to speak

on behalf of the Company when comunicating with

external parties such as the media, analysts or investors.

WORKFORCE DIVERSITY

The Group also continues to adopt employe diversity measures

to promote the diversity at al levels of its workforce. Al eligible

employes enjoy the equal oportunities for employment,

training and carer development without discrimination. As at

31 March 2025, the Group had a total workforce (including

senior management) of 61 ful time employes, of which 52%

are males, and 48% are females. While we believe our future

employe recruitment should predominantly be merit-based and

do not consider it apropriate to set any target gender ratio for

our workforce, we recognize and embrace the benefits of having

a diverse workforce, and wil continue to enhance the diversity of

our workforce, subject to availability of suitable candidates.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

企业管治报告

CORPORATE GOVERNANCE REPORT

公司秘书

周伟雄先生为本公司之公司秘书及本公司

之全职雇员。彼熟悉本公司之日常营运并

负责向董事会提供企业管治事务之意见。

周先生确认彼已遵守上市规则第3.29条有

关资格、经验及培训之所有规定。

与股东及投资者沟通

董事会明白与本公司股东及投资者保持清

晰、及时而有效的沟通十分重要。因此，

本集团致力透过刊发年报、公告及通函，

维持高透明度，确保本公司投资者及股东

获得准确、清楚、全面而及时的本集团资

料。本公司已制定股东通讯政策（「股东通

讯政策」），以确保适当处理股东的意见及

关注。

本公司亦在网站w.getnice.com.hk刊登所

有公司通讯及若干相关集团政策。股东及

投资者亦可将查询电邮至本公司之电邮地

址：investor@getnice.com.hk，有关查询将由

本公司之投资者关系团队处理。董事会亦

与投资者及分析员定期对话，报告本集团

的策略、营运、管理及计划。董事及各董

事委员会成员出席本公司股东大会并解答

提问。若有重大独立事项，则会在股东大

会提呈独立决议案。

本公司股东大会主席于决议案表决前解释

表决程序。投票结果继而在联交所及本公

司网站分别刊载。

董事会已检讨股东通讯政策的有效性及执

行情况，并认为通过上述措施及下文「股东

权利及投资者关系」一节中提及的程序，股

东通讯政策维持有效并已有效执行，以确

保本公司与股东保持长期有效和良好的沟

通。

COMPANY SECRETARY

Mr. Chau Wai Hung is the company secretary of the Company

and is a ful time employe of the Company. He has day-to-day

knowledge of the Company and is responsible for advising the

Board on corporate governance maters. Mr. Chau confirmed

that he has complied with al the required qualifications,

experience and training requirements under Rule 3.29 of the

Listing Rules.

COMUNICATIONS WITH

SHAREHOLDERS AND INVESTORS

The Board recognizes the importance of maintaining clear, timely

and efective comunication with shareholders of the Company

and investors. Therefore, the Group is comited to maintaining

a high degre of transparency to ensure that the investors and the

shareholders of the Company receive acurate, clear, comprehensive

and timely information about the Group through the publication

of anual reports, anouncements and circulars. The Company

has in place a shareholders’ comunication policy (“Shareholders’

Comunication Policy”) to ensure that shareholders’ views and

concerns are apropriately adresed.

The Company also publishes al corporate corespondences

and certain relevant group’s policies on the Company’s website

w.getnice.com.hk. Shareholders and investors may also

email their queries to the Company’s email adres: investor@

getnice.com.hk, which wil be handled by the Company’s

Investor Relations team. The Board maintains regular dialogues

with investors and analysts to kep them informed of the

Group’s strategy, operations, management and plans. The

Directors and the members of the various board comites

atend and answer questions raised at the general metings of

the Company. Separate resolutions are proposed at the general

metings on each substantialy separate isue.

The chairman of the general metings of the Company explains

the procedures for conducting a pol before puting a resolution to

vote. The results of the voting by pol are then published on the

websites of the Stock Exchange and the Company respectively.

The Board has reviewed the efectivenes and implementation

of Shareholders’ Comunication Policy and was of the view

that, through the above-mentioned measures and the procedures

mentioned under section “Shareholders’ Right and Investor

Relations” below, the Shareholders’ Comunication Policy

remained efective and was implemented efectively, to ensure

that the Company maintains long-term efective and god

comunication with its shareholders.

---

Anual Report 2025 年报

企业管治报告

CORPORATE GOVERNANCE REPORT

股东权利及投资者关系

股东召开股东特别大会之方法

根据细则，任何一名或以上于提出要求当

日持有不少于本公司附有权利可于股东大

会投票之实缴股本十分之一的股东，可以

向董事会或本公司之公司秘书提出书面要

求，要求董事会就有关要求所指明处理之

任何事务召开股东特别大会，其要求须邮

寄至本公司于香港之主要办事处；有关大

会须于递呈要求后的两个月内举行。倘递

呈后21日内董事会未有召开大会，则递呈

要求人士可自发以同样方式作出此举，而

递呈要求人士因董事会未有召开大会而合

理产生之所有开支应由本公司向要求人作

出偿付。

向董事会提出查询以及附上足够联络详情

之程序以让查询获妥为传达

股东如有意向董事会提出查询，烦请将查

询寄交本公司之主要办事处香港皇后大道

中183号新纪元广场中远大厦地下至3楼，

并请注明公司秘书收。公司秘书会将董事

会负责事宜之有关通讯转交董事会，而有

关日常业务事宜之通讯（譬如建议）和询问

则会转交行政总裁。

在股东大会提出建议的程序及足够的联络

资料

本公司欢迎股东提出有关本集团业务、策

略及╱或管理之建议于股东大会上讨论。

有关建议须透过书面要求寄交予董事会。

拟提呈建议之股东应根据上文「股东召开股

东特别大会之方法」一段所载之程序召开股

东特别大会。

宪章文件

于截至二零二五年三月三十一日止年度，

本公司之宪章文件概无重大变动。

SHAREHOLDERS’ RIGHTS AND INVESTOR

RELATIONS

How shareholders can convene an extraordinary general

meting

Pursuant to the Articles, any one or more shareholders holding,

at the date of deposit of the requisition, not les than one-tenth

of the paid up capital of the Company and carying the right of

voting at general metings of the Company shal at al times have

the right, by writen requisition to the Board or the Company

Secretary of the Company by mail at the Company’s principal

ofice adres in Hong Kong, to require an extraordinary general

meting to be caled by the Board for the transaction of any

busines specified in such requisition; and such meting shal be

held within two months after the deposit of such requisition.

If within 21 days of such deposit the Board fails to proced to

convene such meting the requisitionist(s) himself (themselves)

may do so in the same maner, and al reasonable expenses

incured by the requisitionist(s) as a result of the failure of

the Board shal be reimbursed to the requisitionist(s) by the

Company.

The procedures by which enquiries may be put to the Board

and suficient contact details to enable these enquiries to be

properly directed

Shareholders may send their enquiries requiring the Board’s

atention to the Company Secretary at the Company’s principal

ofice adres at G/F-3/F., Cosco Tower, Grand Milenium

Plaza, 183 Quen’s Road Central, Hong Kong. The Company

Secretary forwards comunications relating to maters within

the Board’s purview to the Board and comunications relating

to ordinary busines maters, such as sugestions, and inquiries

to the CEO.

Procedures and suficient contact details for puting forward

proposals at shareholders’ metings

Shareholders are welcomed to sugest proposals relating to the

operations, strategy and/or management of the Group to be

discused at shareholders’ meting. Proposal shal be sent to

the Board by writen requisition. Shareholders who wish to put

forward a proposal should convene an extraordinary general

meting by folowing the procedures as set out in paragraph

headed “How shareholders can convene an extraordinary general

meting” above.

Constitutional Documents

During the year ended 31 March 2025, there had ben no

significant changes in the Company’s constitutional documents.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事会报告

DIRECTORS’ REPORT

The directors of the Company (“the Directors”) have pleasure

in presenting 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 principal

activities of the Group are (i) money lending; (i) property

investments; (i) investment in financial instruments; (iv) real

estate agency; (v) auction busines and (vi) the provision of

financial services, including securities dealing and broking,

futures and options broking, underwriting and placements,

securities margin financing, aset management services and

corporate finance services. Particulars of the Company’s

subsidiaries are set out in note 41 to the consolidated financial

statements.

RESULTS AND APROPRIATIONS

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 pages 64 to 65.

No interim dividend was paid during the year. The Directors

now recomend the payment of a final dividend of HK$0.0025

per share to the shareholders on the register of members on 29

August 2025.

FIVE YEAR FINANCIAL SUMARY

A sumary of the audited results and the asets and liabilities of

the Group for the last five financial years ended 31 March 2025

is set out on page 209 of this anual report. This sumary does

not form part of the audited consolidated financial statements in

this report.

MANAGEMENT CONTRACTS

No contracts concerning the management and administration of

the whole or any substantial part of the busines of the Company

were entered into or existed during the year.

PROPERTY AND EQUIPMENT AND

INVESTMENT PROPERTIES

Details of movements during the year in the property and

equipment, and investment properties of the Group are set out

in notes 18 and 19, respectively, to the consolidated financial

statements.

SHARE CAPITAL

Details of the share capital of the Company during the year are

set out in note 33 to the consolidated financial statements. There

is no movement in the share capital of the Company during the

year.

本公司董事（「董事」）欣然提呈本公司之年

报及截至二零二五年三月三十一日止年度

之经审核综合财务报表。

主要业务

本公司为投资控股公司。本集团之主要业

务为(i)放债；(i)物业投资；(i)投资于金融

工具；(iv)地产代理；(v)拍卖业务及(vi)提

供金融服务，包括证券买卖及经纪服务、

期货及期权经纪服务、包销及配售、证券

保证金融资、资产管理服务及企业融资服

务。本公司附属公司之资料载于综合财务

报表附注41。

业绩及分派

本集团截至二零二五年三月三十一日止年

度之业绩载于第64至65页之综合损益及其

他全面收益表内。

年内并无派付中期股息。董事会现建议派

发末期股息每股0.0025港元予二零二五年八

月二十九日名列股东名册之股东。

五年财务摘要

本集团于截至二零二五年三月三十一日止

之过去五个财政年度之经审核业绩及资产

与负债之概要载于本年报第209页。本概要

并不构成本报告内之经审核综合财务报表

之一部份。

管理合约

年内，本公司概无订立或订有任何涉及本

公司整体或任何主要部分业务之管理及行

政合约。

物业及设备以及投资物业

年内，本集团之物业及设备，以及投资物

业之变动详情分别载于综合财务报表附注

18及19。

股本

本公司于年内之股本详情载于综合财务报

表附注33。本公司股本于年内并无变动。

---

Anual Report 2025 年报

董事会报告

DIRECTORS’ REPORT

股权挂钩协议

除本公司购股权计划（详情载于综合财务报

表附注34）外，本公司本年度内并无订立或

于本年度末存在将导致或可能导致本公司

发行股份之股权挂钩协议，或规定本公司

须订立将导致或可能导致本公司发行股份

之股权挂钩协议。

储备

本集团于年内之储备变动详情载于第68至

71页之综合权益变动表。

税务宽免

本公司并不知悉股东基于持有本公司股份

而获得任何税务宽免。

可供分派储备

于二零二五年三月三十一日，本公司可供

分派予股东之储备约为3,120,959,000港元

（二零二四年：3,171,520,000港元），当中包

括股份溢价、若干特别储备及保留盈利。

董事

于年内之本公司董事如下：

执行董事：

洪汉文先生（主席）

湛威豪先生（副主席）

甘承倬先生（行政总裁）

非执行董事：

胡欣绮女士

独立非执行董事：

陈爱庄女士（审核委员会、提名委员会及

薪酬委员会主席）

梁耀文先生

何百全先生

根据本公司之公司组织章程细则第108条，

湛威豪先生、陈爱庄女士及梁耀文先生将

于应届股东周年大会上告退。彼等符合资

格并愿意膺选连任。

EQUITY-LINKED AGREMENTS

Other than the share option scheme of the Company with details

are disclosed in note 34 to the consolidated financial statements,

no equity-linked agrements were entered into by the Company

that wil or may result in the Company isuing shares or that

require the Company to enter into any agrements that wil or

may result in the Company isuing shares during the year or

subsisted at the end of the year.

RESERVES

Movements in the reserves of the Group during the year are set

out in the consolidated statement of changes in equity on pages

68 to 71.

TAX RELIEF

The Company is not aware of any relief from taxation available

to shareholders by reason of their holding of the Company’s

shares.

DISTRIBUTABLE RESERVES

At 31 March 2025, the reserves of the Company available for

distribution to shareholders were aproximately HK$3,120,959,000

(2024: HK$3,171,520,000) which comprised the share premium,

certain special reserve and retained earnings.

DIRECTORS

The Directors of the Company during the year were as folows:

Executive Directors:

Mr. Hung Hon Man (Chairman)

Mr. Cham Wai Ho, Anthony (Deputy Chairman)

Mr. Kam, Edie Shing Cheuk (Chief Executive Oficer)

Non-Executive Director:

Ms. Wu Yan Ye

Independent Non-Executive Directors:

Ms. Chan Oi Chong (Chairman of the audit comite,

nomination comite and remuneration comite)

Mr. Leung Yiu Man

Mr. Ho Pak Chuen Brian

Mr. Cham Wai Ho, Anthony, Ms. Chan Oi Chong and Mr.

Leung Yiu Man wil retire at the forthcoming anual general

meting in acordance with provision 108 of the Company’s

Articles of Asociation. Being eligible, they ofer themselves for

re-election.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事会报告

DIRECTORS’ REPORT

董事资料变动

经本公司作出特定查询以及获董事确认

后，并无董事资料变动为须根据联交所上

市规则第13.51B(1)条予以披露：

董事履历

董事履历载于本年报第17至19页。

董事之服务合约

若干执行董事（包括洪汉文先生及湛威豪先

生）与本公司订立初步固定年期为三年之服

务合约，该等合约将继续有效，直至一方

向对方发出不少于三个月之书面通知为止。

各非执行董事及独立非执行董事之任期在

其按照本公司之公司组织章程细则轮值告

退时届满。

除上文所披露者外，拟于应届股东周年大

会膺选连任之董事并无订立任何不得由本

集团在不支付赔偿（法定赔偿除外）而于一

年内终止之服务合约。

CHANGE IN INFORMATION OF

DIRECTORS

Upon specific enquiry by the Company and folowing

confirmations from the Directors, there is no change in the

information of the Directors required to be disclosed pursuant to

Rule 13.51B(1) of the Listing Rules on the Stock Exchange:

BIOGRAPHICAL DETAILS OF DIRECTORS

Biographical details of the Directors are set out on pages 17 to

19 on the anual report.

DIRECTORS’ SERVICE CONTRACTS

Certain executive Directors including Mr. Hung Hon Man and

Mr. Cham Wai Ho, Anthony have entered into a service contract

with the Company for an initial fixed term of thre years and

wil continue thereafter until terminated by not les than thre

months’ notice in writing served by either party on the other.

The term of ofice of each non-executive Director and independent

non-executive Director is for the period up to his/her retirement by

rotation in acordance with the Company’s Articles of Asociation.

Save as disclosed above, none of the Directors being proposed

for re-election at the forthcoming anual general meting has a

service contract which is not determinable by the Group within

one year without payment of compensation other than statutory

compensation.

---

Anual Report 2025 年报

董事会报告

DIRECTORS’ REPORT

董事于重要合约之权益

除下文「持续关连交易」各节所披露之合

约外，本公司或其任何附属公司概无参与

订立任何于年结或年内任何时间内仍然生

效，而本公司董事于其中直接或间接拥有

重大权益并对本集团业务为重要之合约。

持续关连交易

1. 租赁协议

附注： 租户为本公司执行董事兼主席洪汉

文先生之联系人士。

DIRECTORS’ INTERESTS IN CONTRACTS

OF SIGNIFICANCE

Save for the contracts described under the section headed

“Continuing Conected Transactions” below, no contracts of

significance in relation to the Group’s busines to which the

Company or any of its subsidiaries was a party and in which 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.

CONTINUING CONECTED

TRANSACTIONS

1. Tenancy agrement

TransactionName of counterpartyTerm of agrement Adres of premisesAmount

交易交易对手之名称协议年期物业之地址金额

HK$

港元

Tenancy made on 25 April

2023, renewed on

13 May 2025 (Note)

于二零二三年四月

二十五日订立之租赁，

于二零二五年五月十三日

获续期（附注）

Legend Creative

Enterprise Limited

as the tenant

乐遵创意有限公司

（作为租户）

1 June 2023 to 31 May

2025, renewed on

13 May 2025 for two

years to 31 May 2027

二零二三年六月

一日至二零二五年

五月三十一日，

于二零二五年

五月十三日获续期

两年至二零二七年

五月三十一日

Workshop C9 and C10

11/F, Block C, Hong Kong

Industrial Centre, Nos.

489-491 Castle Peak Road,

Kowlon, Hong Kong

香港九龙青山道

489-491号

香港工业中心C座

11楼C9及C10单位

600,000

Note: The tenant is an asociate of Mr. Hung Hon Man, an

executive Director and Chairman of the Company.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事会报告

DIRECTORS’ REPORT

CONTINUING CONECTED

TRANSACTIONS – continued

2. Brokerage services and margin loan financing

Name of conected person关连人士姓名

Brokerage

comision

income paid

to the Group

for the year

Margin loan

interest paid

to the Group

for the year

Maximum

amount of

margin loan

for the year

年内已

付予本集团

之经纪

佣金收入

年内已

付予本集团

之保证金

贷款利息

年内

保证金贷款

之最高金额

HK$HK$HK$

港元港元港元

Executive Directors:执行董事：

Hung Hon Man and his asociates洪汉文及其联系人士244,49514,843,059282,731,142

Cham Wai Ho, Anthony and his asociates湛威豪及其联系人士543–

Kam Edie Shing Cheuk and his asociates甘承倬及其联系人士6,7033201,250,000

Directors of certain subsidiaries of

the Group:

本集团若干附属公司之董事：

Shum Kin Wai, Frankie and his asociates岑建伟及其联系人士6,849–

Hung Sui Kwan and his asociates洪瑞坤及其联系人士18,5103,062596,403

Cheng Wai Ho and his asociates郑伟浩及其联系人士1,364–

Ng Hon Sau, Lary and his asociates吴翰绶及其联系人士5,24611,932748,238

Leung Chan, Jaime and his asociates梁委明及其联系人士–12,316

Chen Zhixue and his asociates陈之学及其联系人士7,065–

Liang Jie and her asociates梁洁及其联系人士50–

Le Tsz Ho and his asociates李子豪及其联系人士21

,

,

,

Save as disclosed in (3) below, the Directors, including the

independent non-executive Directors, were of the opinion that

the transactions listed above were on normal comercial terms

where al of the aplicable percentage ratios (other than the

profits ratio) on an anual basis calculated under the Listing

Rules were les than 5% and the anual consideration was les

than HK$3,000,000. The transactions were thus exempted from

the reporting, anual review, anouncement and independent

shareholders’ aproval requirements pursuant to Rule 14A.76(1)

(c) of the Listing Rules.

持续关连交易－续

2. 经纪服务及保证金贷款融资

除下文(3)之披露外，董事（包括独立非执行

董事）认为上列交易均按正常商业条款订

立，而根据上市规则按年度基准计算之所

有适用百分比率（盈利比率除外）为低于5%

及年度代价为低于3,000,000港元。因此，

有关交易获豁免遵守上市规则第14A.76(1)

(c)条有关申报、年度审核、公布及独立股

东批准之规定。

---

Anual Report 2025 年报

董事会报告

DIRECTORS’ REPORT

持续关连交易－续

1. ╱或任何受控公司提

供经纪服务及保证金贷款融资

于二零二年十月三日，结好证券与

洪先生订立(i)金融服务协议（「金融服

务协议」），据此，结好证券在洪先生

及╱或任何受控公司要求下，可以（但

并非必须）提供或促成本集团属下的任

何其他公司在二零二年十二月十五

日至二零二五年十二月十四日止期间

内，不时向洪先生及╱或（视情况而

定）相关受控公司提供保证金融资服

务；及(i)经纪服务协议（「经纪服务协

议」），据此，结好证券在洪先生及╱

或任何受控公司要求下，可以（但并非

必须）在二零二年十二月十五日至二

零二五年十二月十四日止期间内，由

结好证券或本集团属下的任何公司向

洪先生及╱或任何受控公司提供经纪

服务及有关的附带服务。有关金融服

务协议及经纪服务协议之条款及条件

详情载于日期为二零二年十月三日

之公布以及日期为二零二年十一月

十日之通函。

于截至二零二五年三月三十一日止年

度，(i)结好证券从洪先生及其受控公

司赚取之利息收入约为14,775,000港元

（截至二零二五年三月三十一日止年度

之年度上限设定为29,000,000港元）；

(i)授予洪先生及其受控公司之最高保

证金贷款约为280,895,000港元（截至二

零二五年三月三十一日止年度之年度

上限设定为330,000,000港元）；及(i)

结好证券从洪先生及其受控公司赚取

之经纪佣金约为234,000港元（截至二

零二五年三月三十一日止年度之年度

上限设定为8,000,000港元）。

CONTINUING CONECTED

TRANSACTIONS – continued

3. Brokerage services and margin loan financing provided

to Mr. Hung Hon Man and/or any controled companies

On 3 October 2022, GNS and Mr. Hung, entered into

(i) the financing services agrement (“Financing Services

Agrement”), pursuant to which GNS may (but not obliged

to), upon request from Mr. Hung and/or any controled

companies, provide or procure any other company amongst

the Group to provide the margin financing facilities

to Mr. Hung and/or, as the case may be, the relevant

controled company from time to time during the period

from 15 December 2022 to 14 December 2025; and (i) the

broking services agrement (“Broking Services Agrement”)

pursuant to which GNS may (but not obliged to), upon

request from Mr. Hung and/or any controled companies,

provide broking services and services incidental thereto by

GNS or any company amongst the Group to Mr. Hung

and/or any controled companies during the period from

15 December 2022 to 14 December 2025. Details of the

terms and conditions of the Financing Services Agrement

and Broking Services Agrement can be refered to the

anouncement dated 3 October 2022 and circular dated 10

November 2022.

During the year ended 31 March 2025, (i) the interest income

earned from Mr. Hung and his controled companies by GNS

amounted to aproximately HK$14,775,000 (with anual cap

set at HK$29,000,000 for the year ended 31 March 2025); (i)

the maximum amount of margin loan granted to Mr. Hung

and his controled companies amounted to aproximately

HK$280,895,000 (with anual cap set at HK$330,000,000

for the year ended 31 March 2025); and (i) the brokerage

comision earned from Mr. Hung and his controled

companies by GNS amounted to aproximately HK$234,000

(with anual cap set at HK$8,000,000 for the year ended 31

March 2025).

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事会报告

DIRECTORS’ REPORT

CONTINUING CONECTED

TRANSACTIONS – continued

Pursuant to rule 14A.55 of the Listing Rules, the independent

non-executive Directors have reviewed the above continuing

conected transactions and confirmed that the above transactions

have ben entered into (i) in the ordinary and usual course of

busines of the Group; (i) on normal comercial terms or beter

(as the case may be); and (i) in acordance with the relevant

agrements governing them during the validity of the agrement

periods on terms that are fair and reasonable and in the interests

of the Company’s shareholders as a whole.

The auditor of the Company has reviewed the abovementioned

continuing conected transactions pursuant to rule 14A.56 of

the Listing Rules and advised the Board in writing (with a copy

provided to the Stock Exchange) that the above transactions,

nothing has come to their atention that causes them to believe

that: (i) have not ben aproved by the Board; (i) were not, in

al material respects, in acordance with the pricing policies of

the Group if the transactions involve the provisions of gods or

services by the Group; (i) were not entered into, in al material

respects, in acordance with the relevant agrements governing

the transactions; and (iv) have exceded the their respective

anual caps.

RELATED PARTY TRANSACTIONS

Details of the material related party transactions undertaken by

the Group in its normal course of busines are set out in note

39 to the consolidated financial statements. Those related party

transactions which constituted continuing conected transactions

under the Listing Rules which are set out in the section headed

“Continuing Conected Transactions” on pages 43 to 46, have

compiled with Chapter 14A.

持续关连交易－续

根据上市规则第14A.55条，独立非执行董

事已审阅上述持续关连交易，并确认上述

交易乃(i)于本集团的日常及一般业务过程

中；(i)按一般商业条款或更佳条款（视乎情

况而定）；及(i)根据有关协议于协议有效

期内的条款进行，是公平合理，并符合本

公司股东的整体利益。

本公司之核数师已就上市规则第14A.56条

之规定对上述持续关连交易进行审阅，并

以书面通知董事会（函件副本已送交联交

所），表示彼等并无留意到任何事情使彼

等相信上述交易(i)并未经由董事会批准；

(i)若交易涉及由本集团提供货品或服务，

在各重大方面并未按照本集团的定价政策

运行；(i)并未在各重大方面根据有关交易

的协议条款进行；及(iv)超逾相关年度的上

限。

关连人士交易

本集团在日常业务过程中进行之重大关连

人士交易之详情载列于综合财务报表附注

39。构成上市规则项下之持续关连交易之

关连人士交易（并已载于本年报第43至46页

「持续关连交易」各节）已遵守上市规则第

14A章之规定。

---

Anual Report 2025 年报

董事会报告

DIRECTORS’ REPORT

DIRECTORS’ AND CHIEF EXECUTIVES’

INTERESTS IN SHARES

As of 31 March 2025, the interests and short positions of

the Directors and the chief executive of the Company in the

shares, underlying shares and debentures of the Company or its

asociated corporations (within the meaning of Part XV of the

SFO) 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 contained in the Listing Rules, were as folows:

1. Long positions in the ordinary shares of HK$0.1 each of

the Company

Name of DirectorCapacity

Number of

isued ordinary

shares held

Percentage

of the isued

share capital

of the Company

董事姓名权益性质

所持已发行

普通股数目

占本公司已发行

股本之百分比

Mr. Hung Hon ManHeld by controled corporation (Note)6,388,365,87266.11%

洪汉文先生由受控实体持有（注）

Note: Mr. Hung Hon Man is demed to be interested in 6,388,365,872

ordinary shares of the Company which are held by Honeylink

Agents Limited (“Honeylink”), a company incorporated in the

British Virgin Islands with limited liability, the entire isued share

capital of which is beneficialy owned by Mr. Hung Hon Man.

董事及最高行政人员之股份权益

于二零二五年三月三十一日，根据证券及

期货条例第352条本公司须予备存的登记册

所记录或根据上市规则所载之标准守则须

知会本公司及联交所之权益及淡仓，本公

司董事及最高行政人员所拥有本公司或其

相联法团（定义见证券及期货条例第XV部）

的股份、相关股份及债券权益或淡仓如下：

1. 本公司每股面值0.1港元之普通股之

好仓

注： 洪汉文先生被视为拥有由Honeylink

Agents Limited（「Honeylink」）持有之

本公司6,388,365,872股普通股之权

益。Honeylink为于英属处女群岛注

册成立之有限公司，其全部已发行股

本由洪汉文先生实益拥有。

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事会报告

DIRECTORS’ REPORT

董事及最高行政人员之股份权益－

续

2. 于本公司之全资附属公司结好证券之

每股面值1.0港元之无投票权递延股之

好仓

* 无投票权递延股于实际上无权收取

股息，亦无权接收结好证券任何股东

大会通告或出席大会或于会上投票。

于清盘时，结好证券可供分派予普

通股持有人及无投票权递延股持有

人之资产应先用以支付每股普通股

1,000,000,000,000港元之款项予普通

股持有人，继而用以偿还有关股份之

已缴足或入账列为缴足面值予无投票

权递延股持有人，而结好证券之资产

余额应属于普通股持有人，并分别按

彼等就有关普通股之缴足或入账列为

缴足股款之比例分派。

结好证券之其他10%已发行无投票权

递延股（即4,000,000股）由结好证券前

董事岑建伟先生持有。

DIRECTORS’ AND CHIEF EXECUTIVES’

INTERESTS IN SHARES – continued

2. Long positions in the non-voting defered shares of

HK$1.0 each of GNS, a wholy owned subsidiary of the

Company

Name of DirectorCapacity

Number of

non-voting

defered

shares* held

Percentage

of the isued

non-voting

defered

shares of GNS

董事姓名权益性质

所持无投票权

递延股*数目

占结好证券

已发行无投票权

递延股之百分比

Mr. Hung Hon ManBeneficial owner36,000,00090%

洪汉文先生实益拥有人

* The non-voting defered shares cary practicaly no rights to

dividends nor to receive notice of nor to atend or vote at

any general meting of GNS and on liquidation, the asets of

GNS available for distribution among the holders of ordinary

shares and the holders of non-voting defered shares shal

be aplied first in paying to the holders of ordinary shares

the sum of HK$1,000,000,000,000 per ordinary share and

secondly in repaying to the holders of non-voting defered

shares the nominal amount paid up or credited as paid up on

such shares, and the balances of the GNS’s asets shal belong

to and be distributed among the holders of ordinary shares in

proportion to the amount paid up or credited as paid up on

such ordinary shares respectively.

The other 10% of the isued non-voting defered shares of

GNS, being 4,000,000 shares are held by Mr. Shum Kin

Wai, Frankie, the ex-director of GNS.

---

Anual Report 2025 年报

董事会报告

DIRECTORS’ REPORT

董事及最高行政人员之股份权益－

续

除上文所披露者外，于二零二五年三月

三十一日，根据证券及期货条例第352条须

予备存的登记册所记录或根据标准守则而

向本公司及联交所作出的知会，本公司董

事或最高行政人员概无拥有本公司或其任何

相联法团（定义见证券及期货条例第XV部）

之任何股份或相关股份的任何权益或淡仓。

购股权

本公司于二零二年八月采纳一项新购股

权计划。购股权计划的详情载于综合财务

报表附注34。

于本年度，概无向本公司任何董事授出购

股权。

于二零二五年三月三十一日，仍可根据购

股权计划授出可认购合共966,270,593股本

公司股份（相当于本公司之已发行普通股总

数约10%）的购股权。

DIRECTORS’ AND CHIEF EXECUTIVES’

INTERESTS IN SHARES – continued

Save as disclosed above, at 31 March 2025, none of the Directors

or chief executive of the Company had any interests or short

positions in any shares or underlying shares of the Company or

any of its asociated corporations (within the meaning of Part XV

of the SFO) as recorded in the register required to be kept under

Section 352 of the SFO or as otherwise notified to the Company

and the Stock Exchange pursuant to the Model Code.

SHARE OPTIONS

A new share option scheme was adopted by the Company in

August 2022. Particulars of the share option schemes are set out

in note 34 to the consolidated financial statements.

During the year, no options were granted to any director of the

Company.

As at 31 March 2025, the number of share options to subscribe

for a total of 966,270,593 shares in the Company, representing

aproximately 10% of the total number of isued ordinary shares

of the Company, may stil be granted under the share option

scheme.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事会报告

DIRECTORS’ REPORT

主要股东

于二零二五年三月三十一日，就本公司任

何董事或最高行政人员所知，以下人士或

法团（本公司董事或最高行政人员除外）于

本公司股份或相关股份中拥有或被视为或

被当作拥有记入根据证券及期货条例第336

条之规定本公司须存置之登记册（「权益登

记册」）或须知会本公司之权益或淡仓：

好仓

本公司每股面值0.1港元之普通股

附注： 洪汉文先生被视为拥有由Honeylink持有

之本公司6,388,365,872股普通股之权益。

Honeylink为于英属处女群岛注册成立之

有限公司，其全部已发行股本由洪汉文先

生实益拥有。

除上文所披露者外，于二零二五年三月

三十一日，董事并不知悉有任何人士或法

团（本公司董事及最高行政人员除外）于本

公司股份或相关股份中拥有或被视为或被

当作拥有记入根据权益登记册或须知会本

公司之任何权益或淡仓。

优先购股权

本公司之公司组织章程大纲与细则或开曼

群岛法例并无有关优先购股权之条文，即

规定本公司须按比例向现有股东提呈发售

新股份。

退休福利计划

本集团退休福利计划之详情载于综合财务

报表附注37。

SUBSTANTIAL SHAREHOLDERS

As at 31 March 2025, so far as is known to any Directors or

chief executives of the Company, the persons or corporations

(other than a Director or chief executive of the Company)

who had, or were demed or taken to have an interest or short

position in the shares or underlying shares of the Company as

recorded in the register required to be kept under Section 336 of

the SFO (“DI Register”) or as otherwise notified to the Company

were as folows:

Long positions

Ordinary shares of HK$0.1 each of the Company

NameCapacity

Number of isued

ordinary shares

held

Percentage of the

isued share capital

of the Company

名称权益性质

所持已发行

普通股数目

占本公司已发行

股本之百分比

Mr. Hung Hon ManHeld by controled corporation (Note)6,388,365,87266.11%

洪汉文先生由受控法团持有（附注）

HoneylinkBeneficial owner (Note)6,388,365,87266.11%

实益拥有人（附注）

Note: Mr. Hung Hon Man is demed to be interested in 6,388,365,872

ordinary shares of the Company which are held by Honeylink, a

company incorporated in the British Virgin Islands with limited

liability, the entire isued share capital of which is beneficialy owned

by Mr. Hung Hon Man.

Save as disclosed above, as at 31 March 2025, the Directors were

not aware of any person or corporation (other than the Director

and chief executives of the Company) who had, or were demed

or taken to have, any interests or short positions in any shares or

underlying shares of the Company as recorded in DI Register or

otherwise notified to the Company.

PRE-EMPTIVE RIGHTS

There is no provision for pre-emptive rights under the

Company’s Memorandum and Articles of Asociation, or the

laws of the Cayman Islands, which would oblige the Company to

ofer new shares on a pro-rata basis to existing shareholders.

RETIREMENT BENEFITS SCHEME

Details of the Group’s retirement benefits scheme are set out in

note 37 to the consolidated financial statements.

---

Anual Report 2025 年报

董事会报告

DIRECTORS’ REPORT

购买、赎回或出售上市证券

于截至二零二五年三月三十一日止年度，

本公司或其任何附属公司概无购买、赎回

或出售本公司任何上市股份。

主要客户及供应商

于截至二零二五年三月三十一日止年度，

本集团五大客户应占之本集团营业额占本

集团营业总额不足30%。

基于本集团主要业务之性质，本集团并无

主要供应商。

足够之公众持股量

本公司于截至二零二五年三月三十一日止

年度一直维持足够之公众持股量。

捐款

年内，本集团作出之慈善及其他捐款合共

40,000港元。

获准许之弥偿条文

本公司已维持适当之董事及人员责任保

险，而惠及董事的相关获准许弥偿条文

为现正生效以及于截至二零二五年三月

三十一日止年度内一直生效。

遵守企业管治守则

有关本公司遵守上市规则附录C1所载之企

业管治守则之详情，载于本年报第20至39

页之「企业管治报告」。

PURCHASE, REDEMPTION OR SALE OF

LISTED SECURITIES

During the year ended 31 March 2025, neither the Company

nor any of its subsidiaries purchased, redemed or sold any of the

listed shares of the Company.

MAJOR CUSTOMERS AND SUPLIERS

During the year ended 31 March 2025, the Group’s turnover

atributable to the Group’s five largest customers acounted for

les than 30% of the Group’s total turnover.

The Group had no major supliers due to the nature of the

principal activities of the Group.

SUFICIENCY OF PUBLIC FLOAT

The Company has maintained a suficient public float

throughout the year ended 31 March 2025.

DONATIONS

During the year, the Group made charitable and other donations

amounting to HK$40,000.

PERMITED INDEMNITY PROVISION

The Company has maintained apropriate directors and oficers

liability insurance and such permited indemnity provision for

the benefit of the Directors is curently in force and was in force

throughout the year ended 31 March 2025.

COMPLIANCE WITH THE CORPORATE

GOVERNANCE CODE

Details of the compliance by the Company with the Corporate

Governance Code as set out in Apendix C1 to the Listing Rules

are on pages 20 to 39 of the Corporate Governance Report in

this anual report.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事会报告

DIRECTORS’ REPORT

酬金政策

本集团之雇员酬金政策由薪酬委员会设

立，以雇员之表现、资历及才干为基准。

于股东周年大会上获得股东的授权，董事

酬金由薪酬委员会推荐及由董事会决定，

并参考本集团的经营业绩、董事的职务、

职责及表现，以及当时的市况而厘定。并

无个人应厘定其酬金。

业务回顾及表现

本集团业务之中肯回顾、本集团截至二零

二五年三月三十一日止年度表现之讨论与

分析及本集团业务可能之未来发展之分析

载于本年报第4至第16页之「主席报告书及

管理层讨论及分析」。有关讨论构成本董事

会报告的一部份。

此外，有关与本集团主要持份者之重要关

系、本集团环保政策及表现及遵守对本集

团有重大影响之相关法律法规之讨论载

于本公司之二零二五年之环境、社会及

管治报告（「环境、社会及管治报告」）。

环境、社会及管治报告将在本公司网站

（htp:/w.getnice.com.hk）及联交所的披

露易网站（htps:/w.hkexnews.hk）另行刊

载。

EMOLUMENT POLICY

The emolument policy of the employes of the Group is set up

by the Remuneration Comite on the basis of their merit,

qualifications and competence.

The emoluments of the Directors are recomended by the

Remuneration Comite and are decided by the Board, as

authorised by the Shareholders at the anual general meting,

having regard to the Group’s operating results, individual

duties, responsibilities and performance, and the prevailing

market conditions. No individual should determine his/her own

remuneration.

BUSINES REVIEW AND PERFORMANCE

A fair review of the Group’s busines, a discusion and analysis

of the Group’s performance during the year ended 31 March

2025 and an analysis of the likely future development of the

Group’s busines are set out in the “Chairman’s Statement and

Management Discusion and Analysis” from pages 4 to 16 of this

anual report. The discusion forms part of this directors’ report.

In adition, discusion on the key relationships with the

Group’s major stakeholders, Group’s environmental policy

and performance as wel as compliance with relevant laws

and regulations which have significant impact on the Group

are set out in the Company’s Environmental, Social and

Governance Report 2025 (“ESG Report”). The ESG Report

wil be published separately on the websites of the Company

(htp:/w.getnice.com.hk) and the Stock Exchange news

website (htps:/w.hkexnews.hk).

---

Anual Report 2025 年报

董事会报告

DIRECTORS’ REPORT

主要风险和不确定因素

本集团面对的主要风险和不确定因素包括

策略、商业、营运和财务风险。

策略风险

董事根据其时所知的外部环境以及多项预

测和估计而在各财政年度年结时订有策略

计划及财务预算。本集团将根据该策略计

划投资于资本开支或以股本或债务融资方

式筹集所需的额外营运资金，从而配合市

场需求和应对竞争。鉴于金融业及物业投

资界别的不可预见外部环境的转变迅速， 本

集团在更改策略计划以应对外部环境中未

能预见的转变时，乃就本身的资本开支及

营运资金需求面对显著的策略风险。

商业风险

本集团正面对其他证券经纪行或金融机构

的激烈竞争。为保持本集团的竞争力，管

理层采用成本领先策略以及业务多元化发

展策略来应对其他对手的竞争。

营运风险

管理层定期审视本集团的营运，以确保本

集团因欺诈、错误、遗漏、内部程序、信

息技术系统和合规事宜的不足而蒙受财务

或声誉损失或无法向客户提供服务的风险

得到充分管控。本集团亦制订本身的业务

永续计划（包括但不限于实施网络安全控制

及全面的网络测试计划），以就本集团业务

持续运作受到中断的风险为本集团提供保

障。

财务风险

主要财务风险载于综合财务报表附注6

「金融工具」－「财务风险管理目标及政策」。

PRINCIPAL RISKS AND UNCERTAINTIES

The principal risks and uncertainties facing the Group include

strategic, comercial, operational and financial risks.

Strategic risks

The Directors maintain a strategic plan together with a financial

budget at the end of each financial year based on then knowledge

to the external environments and a number of forecast and

estimates. The Group would invest in capital expenditures or

require aditional working capital by way of equities or debts

fund raising based on the strategic plan in order to cope with

the market demand and competition. Given the rapid change

of unforeseable external environments in the financial industry

and properties investment sector, the Group is facing significant

strategic risks on its capital expenditures and working capital

requirements when changing the strategic plans to adopt the

unexpected changes of external environments.

Comercial risks

The Group is facing the ken competition by other securities

brokers or financial institutions. To maintain the Group’s

competitivenes, the management uses cost leadership strategy

as wel as diversifying its busines strategy to tackle other

competitors.

Operational risks

Management regularly reviews the Group’s operations to ensure

that the Group’s risk of financial or reputational loses, or

inability to deliver services to customers, resulting from fraud,

erors, omisions, failed internal proceses, IT systems and

compliance maters, are adequately managed. The Group has

also established its own busines continuity plan, including but

not limited to implementation of cyber security control and

comprehensive cyber testing programe, to protect the Group

from risk of interuption to its busines continuity.

Financial risks

The principal financial risks are set out in note 6 to consolidated

financial statements heading “FINANCIAL INSTRUMENTS” –

“Financial risk management objectives and policies”.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

董事会报告

DIRECTORS’ REPORT

独立非执行董事确认独立性

本公司已收到各独立非执行董事根据上市

规则第3.13条就其独立性发出之周年确认

书。本公司认为独立非执行董事于截至二

零二五年三月三十一日止财政年度是独立

于本公司管理层以及并无任何关系将严重

干扰彼等作出独立判断。

核数师

本集团截至二零二五年三月三十一日止年

度之综合财务报表乃由富睿玛泽会计师事

务所有限公司（「富睿玛泽」）审核，其任期

将于应届股东周年大会届满。

一项续聘富睿玛泽为本公司核数师之决议

案将于应届股东周年大会上提呈。

代表董事会

主席

洪汉文

二零二五年六月二十六日

CONFIRMATION OF INDEPENDENCE

OF INDEPENDENT NON-EXECUTIVE

DIRECTORS

The Company has received an anual confirmation of

independence pursuant to Rule 3.13 of the Listing Rules from

each of the independent non-executive Directors. The Company

considers the independent non-executive Directors to be

independent of the management of the Company and are fre

from any relationship that would materialy interfere with the

exercise of their independent judgements for the financial year

ended 31 March 2025.

AUDITOR

The consolidated financial statements of the Group for the

year ended 31 March 2025 were audited by Forvis Mazars CPA

Limited (“Forvis Mazars”) whose term of ofice wil expire upon

the forthcoming anual general meting.

A resolution for the reapointment of Forvis Mazars as the

auditor of the Company wil be proposed at the forthcoming

anual general meting.

On behalf of the Board

Hung Hon Man

CHAIRMAN

26 June 2025

---

Anual Report 2025 年报

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

To the members of Get Nice Holdings Limited

(incorporated in the Cayman Islands with limited liability)

Opinion

We have audited the consolidated financial statements of Get

Nice Holdings Limited (the “Company”) and its subsidiaries

(together the “Group”) set out on pages 64 to 208, which

comprise the consolidated statement of financial position as at

31 March 2025, and the consolidated statement of profit or los

and other comprehensive income, the consolidated statement of

changes in equity and the consolidated statement of cash flows

for the year then ended, and notes to the consolidated financial

statements, including material acounting policy information.

In our opinion, the consolidated financial statements give a true

and fair view of the financial position of the Group as at 31

March 2025, and of its financial performance and cash flows

for the year then ended in acordance with HKFRS Acounting

Standards as 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 (the “HKCO”).

Basis for Opinion

We conducted our audit in acordance with Hong Kong

Standards on Auditing (“HKSAs”) as isued by the HKICPA.

Our responsibilities under those standards are further described

in the “Auditor’s Responsibilities for the Audit of the

Consolidated Financial Statements” section of our report. We

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

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

we have fulfiled our other ethical responsibilities in acordance

with the Code. We believe that the audit evidence we have

obtained is suficient and apropriate to provide a basis for our

opinion.

Key Audit Maters

Key audit maters are those maters that, in our profesional

judgement, were of most significance in our audit of the

consolidated financial statements of the curent period. These

maters were adresed in the context of our audit of the

consolidated financial statements as a whole, and in forming our

opinion thereon, and we do not provide a separate opinion on

these maters.

致结好控股有限公司列位股东

（于开曼群岛注册成立之有限公司）

意见

本核数师已审核第64至208页所载结好控股

有限公司（「贵公司」）及其附属公司（统称

「贵集团」）之综合财务报表，当中包括于

二零二五年三月三十一日之综合财务状况

表，以及截至该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

要会计政策资料。

本核数师认为，综合财务报表已根据香港

会计师公会（「香港会计师公会」）所颁布

之香港财务报告会计准则，真实公平地

显示 贵集团于二零二五年三月三十一日

之财务状况以及截至该日止年度之财务

表现及现金流量，并已按照香港公司条例

（「香港公司条例」）之披露规定妥为编制。

意见之基准

本核数师乃按照香港会计师公会颁布之香

港核数准则（「香港核数准则」）进行审核工

作。本核数师于该等准则下承担的责任已

于本报告「核数师就审核综合财务报表承

担之责任」部分中作进一步阐述。根据香

港会计师公会之专业会计师道德守则（「守

则」），本核数师独立于 贵集团，并已履

行守则规定之其他道德责任。本核数师相

信，本核数师所获取审核证明已为本核数

师之审核意见提供充份及合理基准。

关键审核事项

关键审核事项乃根据本核数师之专业判

断，认为对本期间综合财务报表之审核最

为重要之事项。这些事项乃于本核数师审

核整体综合财务报表及就此出具意见时处

理。本核数师不会对这些事项提供单独意

见。

Website 网址:

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GET NICE HOLDINGS LIMITED 结好控股有限公司

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

关键审核事项－续Key Audit Maters (Continued)

Los alowance for expected credit loses (“ECL”) on loans and advances

贷款及垫款之预期信贷亏损（「预期信贷亏损」）之亏损拨备

Related disclosures are included in notes 4, 6 and 24 to the consolidated financial statements.

综合财务报表附注4、6及24所载之相关披露

Key Audit MaterHow our audit adresed the Key Audit Mater

关键审核事项本核数师的审计如何处理关键审核事项

At 31 March 2025, loans and advances amounting to

aproximately HK$497,377,000, net of los alowance

for ECL of aproximately HK$30,867,000, represent 7%

of the total asets of the Group.

于二零二五年三月三十一日，贷款及垫款为约

497,377,000港元（扣除预期信贷亏损之亏损拨备约

30,867,000港元），占 贵集团资产总值之7%。

Management asesed the provision for ECL of loan

and advances based on the estimate of credit loses over

the expected life of these receivables and considered

whether there were or wil be any events or changes

in circumstances that indicated or may indicate a

detrimental impact on the estimated future cash flows of

these balances.

管理层根据该等应收款项预期年期内的信贷亏损估

计及考虑是否已经有或将会有任何事件或情况变动

而已显示或可能显示对该等结余的估计未来现金流

量造成不利影响，评估贷款及垫款的预期信贷亏损

拨备。

We considered this mater to be a key audit mater due

to the significant amounts involved and the significant

judgement in evaluating the recoverability of the balances

and in turn, among other factors, credit worthines of the

borowers.

本核数师将此事宜识别为关键审核事项，此乃基于

涉及之金额重大及评估结余之可收回成数及以至（除

其他因素外）借款人之信誉时涉及重大判断。

Our key procedures, among others, included:

本核数师之关键程序（除其他程序外）包括：

• understanding and asesing the design and

implementation of the internal controls related to

the credit aproval proces, post aproval credit

management, loans and advances grading system,

colateral monitoring, loans and advances impairment

asesment, the proces for identification of impaired

loans and advances and the measurement of the los

alowance;

了解并评估与信贷审批流程、审批后信贷管理、

贷款及垫款分级、抵押品监管、贷款及垫款减

值评估、识别减值贷款及垫款以及计量亏损拨

备之程序有关的内部控制的设计及实施情况；

• , on a sample basis, the data used in

asesment and the fair value of the pledged properties

and securities colateral for the loans and advances

by making reference to the recent open market value

of similar properties at nearby locations and recent

available financial information; and

经参考邻近地区同类物业之最近公开市值及相

关公开财务资料对评估中所用的数据及贷款及

垫款之已抵押物业及已抵押证券之公允值进行

抽样评估；及

• ’s judgement over the ECL

and creditworthines of the borowers by asesing,

on a sample basis, the available information, such as

background information of the borowers, recoverable

amount of pledged properties and securities colateral,

past due information, past colection history of

borowers, the Group’s actual los experience and

subsequent setlement of the loan and interest

receivables.

通过抽样评估可用资料（例如借款人的背景资

料、抵押物业及证券抵押品的可收回金额、逾

期资料、过往向借款人收款的记录、 贵集团的

实际亏损经验和其后结清贷款和应收利息）而评

估管理层对预期信贷亏损和借款人信誉的判断。

---

Anual Report 2025 年报

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

Los alowance for ECL on acounts receivable from margin clients arising from the busines of dealing in

securities margin financing

证券保证金融资业务产生之应收保证金客户账项预期信贷亏损之亏损拨备

Related disclosures are included in notes 4, 6 and 25 to the consolidated financial statements.

综合财务报表附注4、6及25所载之相关披露

Key Audit MaterHow our audit adresed the Key Audit Mater

关键审核事项本核数师的审计如何处理关键审核事项

At 31 March 2025, the acounts receivable from

margin clients arising from the busines of dealing in

securities margin financing amounted to aproximately

HK$1,647,634,000, net of los alowance for ECL of

aproximately HK$621,834,000. These represent 22% of

the total asets of the Group.

于二零二五年三月三十一日，证券保证金融资业务

产生之应收保证金客户账项为约1,647,634,000港元

（扣除预期信贷亏损之亏损拨备约621,834,000港元），

占 贵集团资产总值之22%。

Management asesed the provision for ECL of acounts

receivable from margin clients based on various inputs

such as loan-to-value percentage, default rate provided

by credit rating agency or other relevant information

together with forward-loking analysis.

管理层根据贷款对价值百分比、信贷评级机构提供

的违约率或其他相关资料以及前瞻性分析等各种输

入数据而评估应收保证金客户账项的预期信贷亏损

拨备。

We considered this mater to be a key audit mater due

to the significance of the balance and the significant

judgement in determining ECL on the acounts receivable

from margin clients.

本核数师将此事宜识别为关键审核事项，此乃基于

结余之重要性及厘定应收保证金客户账项之预期信

贷亏损时涉及重大判断。

Our key procedures, among others, included:

本核数师之关键程序（除其他程序外）包括：

• understanding and asesing the design and

implementation of the internal controls over the

aproval, recording and monitoring of acounts

receivable from margin clients and colateral

shortfals, the proces for identification of impaired

acounts receivable from margin clients and the

measurement of the los alowance;

了解并评估有关审批、记录及监管应收保证金

客户账项及抵押品不足、识别应收保证金客户

账项以及计量亏损拨备之程序有关的内部控制

设计及实施情况；

• considering the relevance and reasonablenes of

method adopted and key asumptions over the ECL

asesment, and the relevance and acuracy of the

source data used in the asesment;

考虑预期信贷亏损评估中采纳的方法及关键假

设之相关性和合理性，以及评估中使用的源数

据的相关性和准确性；

• , on a sample basis, the existence and acuracy

of the recoverable amount of the securities colateral,

to suporting documents and with reference to closing

market price adjusted for forward-loking factors that

are specific to the securities colateral and general stock

market conditions;

根据支持文件并参考根据证券抵押品及一般股

票市场条件的前瞻性因素进行调整的收市价

抽查证券抵押品存在与否以及其可收回金额之

准确性；

关键审核事项－续Key Audit Maters – continued

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

证券保证金融资业务产生之应收保证金客户账项预期信贷亏损之亏损拨备

Related disclosures are included in notes 4, 6 and 25 to the consolidated financial statements.

综合财务报表附注4、6及25所载之相关披露

Key Audit MaterHow our audit adresed the Key Audit Mater

关键审核事项本核数师的审计如何处理关键审核事项

• , on a sample basis, the recoverable

amount of the securities colateral with the acounts

receivable from each individual margin clients to

determine whether there was any shortfal; and

将证券抵押品之可收回金额与各个别应收保证

金客户账项作抽样比较，以厘定是否有任何短

欠金额；及

• asesing the suficiency of the los alowance

recognised with respect to the above shortfal, after

taking into acount other factors such as credit

worthines, past colection history and repayment

subsequent to reporting period.

在考虑到信誉、收款记录及报告期后之还款后，

评估就上述短欠金额确认之亏损拨备是否足够。

关键审核事项－续Key Audit Maters – continued

---

Anual Report 2025 年报

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

Valuation of investment properties

投资物业之估值

Related disclosures are included in notes 4 and 19 to the consolidated financial statements.

综合财务报表附注4及19所载之相关披露

Key Audit MaterHow our audit adresed the Key Audit Mater

关键审核事项本核数师的审计如何处理关键审核事项

At 31 March 2025, investment properties amounted

to aproximately HK$1,205,315,000 were measured

at fair value, which represent 16% of the total asets of

the Group. The investment properties with fair value

of aproximately HK$1,166,855,000 were determined

based on valuations by an independent profesional

valuer engaged by the Group.

于二零二五年三月三十一日，金额约为1,205,315,000

港元的投资物业乃按公允值计量，占 贵集团总资

产的16%。投资物业约为1,166,855,000港元的公允值

乃根据 贵集团委聘的独立专业估值师的估值而厘

定。

We considered this mater to be a key audit mater due

to the significance of carying amount and the significant

judgements and estimations involved in the valuation

including the determination of valuation techniques and

the selection of diferent inputs in the models.

本核数师将此事宜识别为关键审核事项，此乃基于

账面值的重要性以及在估值中涉及的重大判断及估

计，包括估值技术的厘定及模型中不同输入数据的

选择。

Our key procedures, among others, included:

本核数师之关键程序（除其他程序外）包括：

• understanding and asesing the design and

implementation of the internal controls over the fair

value asesment proces;

了解及评估公允值评估流程内部控制的设计及

实施；

• , capabilities and

objectivity of independent profesional valuer’s

qualifications who asisted the management to

determine the valuations of investment properties;

评估协助管理层厘定投资物业估值的独立专业

估值师的资历、能力及客观性；

• discusing with the management and independent

profesional valuer to understand the valuation

proces and methodologies, the performance of the

property market, significant asumptions adopted

and critical judgements used in the valuation of

investment properties;

与管理层及独立专业估值师讨论，以了解估值

过程及方法、房地产市场的表现、所采用的重

大假设及投资物业估值中所使用的重大判断；

• evaluating the reasonablenes of the methodologies

and asumptions adopted the relevance and acuracy

of the source data used in the valuation; and

评估值中采用的方法及假设的合理性、估值

中使用的来源资料的相关性及准确性；及

• ’s disclosures

in respect of the valuation.

考虑 贵集团是否已充分披露估值。

关键审核事项－续Key Audit Maters – continued

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

其他资料

贵公司董事对其他资料负责。其他资料包

括 贵公司二零二五年报所载之资料，

惟不包括综合财务报表及当中所载之本核

数师报告。

本核数师对综合财务报表之意见并不涵盖

其他资料，而本核数师并不就此发表任何

形式之核证结论。

就本核数师对综合财务报表之审核而言，

本核数师之责任是阅读其他资料，并在此

过程中，考虑其他资料是否与综合财务报

表或本核数师在审核过程中所知悉者存

有重大抵触或于其他方面出现重大错误陈

述。基于本核数师已进行之工作，倘本核

数师认为此其他资料出现重大错误陈述，

则须报告该事。本核数师在此方面毋须报

告。

董事及负责管治人员对综合财务报表之责

任

贵公司董事须负责按照香港会计师公会所

颁布之香港财务报告会计准则及香港公司

条例之披露规定编制真实公平之综合财务

报表，并负责董事认为必要之内部监控，

确保编制之综合财务报表时并无任何基于

欺诈或错误而出现之重大错误陈述。

于编制综合财务报表时，董事须负责评

估 贵集团持续经营之能力，于适用情况

披露与持续经营有关之事宜，并使用持续

经营会计基准，除非董事有意令 贵集团

清盘或停止经营，或别无其他实际方案而

为之则另作别论。

负责管治之人员须负责监察 贵集团之财

务申报程序。

Other Information

The directors of the Company are responsible for the other

information. The other information comprises the information

included in the Company’s 2025 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 and Those Charged with

Governance for the Consolidated Financial Statements

The directors of the Company are responsible for the preparation

of the consolidated financial statements that give a true and

fair view in acordance with HKFRS Acounting Standards as

isued by the HKICPA and the disclosure requirements of the

HKCO, and for such internal control as the directors determine

is necesary to enable the preparation of consolidated financial

statements that are fre from material mistatement, whether due

to fraud or eror.

In preparing the consolidated financial statements, the directors

are responsible for asesing the Group’s ability to continue as a

going concern, disclosing, as aplicable, maters related to going

concern and using the going concern basis of acounting unles

the directors either intend to liquidate the Group or to cease

operations, or have no realistic alternative but to do so.

Those charged with governance are responsible for overseing the

Group’s financial reporting proces.

---

Anual Report 2025 年报

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

核数师就审核综合财务报表之责任

本核数师之目标，乃就综合财务报表整体

是否不存在由于欺诈或错误而导致之重大

错误陈述取得合理保证，并出具包括本核

数师意见之核数师报告。本报告乃根据本

核数师之协定委聘条款仅向全体股东，除

此之外别无其他目的。本核数师概不就本

报告内容向任何其他人士负责或承担负债。

合理保证乃高水平之保证，惟不能保证按

照香港核数准则进行之审核总能识别某一

已出现之重大错误陈述。错误陈述可以由

欺诈或错误引起，倘能合理预期个别或共

同影响使用者依据该等综合财务报表所作

出之经济决定，则有关错误陈述可被视作

重大。

作为根据香港核数准则进行审核之一部

分，本核数师在审核过程中运用专业判断

并保持专业怀疑态度。本核数师亦：

• 识别及评估由于欺诈或错误而导致

综合财务报表存在重大错误陈述之

风险，设计及执行审核程序以应对该

等风险，以及获取充足及适当之审核

凭证，作为本核数师意见之基础。由

于欺诈可能涉及串谋、伪造、蓄意遗

漏、虚假陈述，或凌驾于内部控制之

上，因此未能发现因欺诈而导致之重

大错误陈述之风险高于未能发现因错

误而导致之重大错误陈述之风险。

• ，以设计

于有关情况适当之审核程序，但目的

并非对 贵集团内部控制之有效性发

表意见。

• 评价董事所采用会计政策之恰当性及

作出会计估计及相关披露之合理性。

Auditor’s Responsibilities for the Audit of the Consolidated

Financial Statements

Our objectives are to obtain reasonable asurance about whether

the consolidated financial statements as a whole are fre from

material mistatement, whether due to fraud or eror, and to

isue an auditor’s report that includes our opinion. This report

is made solely to you, as a body, in acordance with our agred

terms of engagement, and for no other purpose. We do not

asume responsibility towards or acept liability to any other

person for the contents of this report.

Reasonable asurance is a high level of asurance, but is not a

guarante that an audit conducted in acordance with HKSAs

wil always detect a material mistatement when it exists.

Mistatements can arise from fraud or eror and are considered

material if, individualy or in the agregate, they could

reasonably be expected to influence the economic decisions

of users taken on the basis of these consolidated financial

statements.

As part of an audit in acordance with HKSAs, we exercise

profesional judgement and maintain profesional skepticism

throughout the audit. We also:

• Identify and ases the risks of material mistatement

of the consolidated financial statements, whether due

to fraud or eror, design and perform audit procedures

responsive to those risks, and obtain audit evidence

that is suficient and apropriate to provide a basis

for our opinion. The risk of not detecting a material

mistatement resulting from fraud is higher than for

one resulting from eror, as fraud may involve colusion,

forgery, intentional omisions, misrepresentations, or the

overide of internal control.

• Obtain an understanding of internal control relevant to

the audit in order to design audit procedures that are

apropriate in the circumstances, but not for the purpose

of expresing an opinion on the efectivenes of the

Group’s internal control.

• Evaluate the apropriatenes of acounting policies used

and the reasonablenes of acounting estimates and

related disclosures made by the directors.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

核数师就审核综合财务报表之责任－续

• 对董事采用持续经营会计基准之恰

当性作出结论。根据所获取之审核凭

证，确定是否存在与事件或情况有关

之重大不确定性，从而可能导致对

贵集团之持续经营能力产生重大疑

虑。倘本核数师认为存在重大不确定

性，则有必要在核数师报告中提请使

用者注意综合财务报表中之相关披

露，或倘有关披露不足，则应当修订

本核数师之意见。本核数师之结论乃

基于截至核数师报告日期所取得之审

核凭证。然而，未来事件或情况可能

导致 贵集团不能持续经营。

• 、

结构和内容（包括披露），以及综合财

务报表是否以中肯之方式呈列相关交

易及事件。

• ，以获得集团旗

下实体或业务单位财务资料的充足、

适当之审核凭证，作为对集团财务报

表发表意见的基础。本核数师负责指

导、监督及审查就集团审核目的而执

行的审核工作。本核数师为我们的审

核意见承担全部责任。

本核数师与负责管治之人员就（其中包括）

审核之计划范围及时间安排以及重大审核

结果（包括本核数师在审核中所识别内部控

制之任何重大缺陷）进行沟通。

本核数师亦向负责管治之人员提交声明，

说明本核数师已符合有关独立性之相关道

德要求，并与彼等沟通或会可能合理地认

为对本核数师之独立性产生影响之所有关

系及其他事项，以及在适用情况为消除威

胁所采取之行动或采用之防范措施。

Auditor’s Responsibilities for the Audit of the Consolidated

Financial Statements – continued

• ’ use of

the going concern basis of acounting and, based on the

audit evidence obtained, whether a material uncertainty

exists related to events or conditions that may cast

significant doubt on the Group’s ability to continue as a

going concern. If we conclude that a material uncertainty

exists, we are required to draw atention in our auditor’s

report to the related disclosures in the consolidated

financial statements or, if such disclosures are inadequate,

to modify our opinion. Our conclusions are based on the

audit evidence obtained up to the date of our auditor’s

report. However, future events or conditions may cause

the Group to cease to continue as a going concern.

• , structure and content

of the consolidated financial statements, including the

disclosures, and whether the consolidated financial

statements represent the underlying transactions and

events in a maner that achieves fair presentation.

• Plan and perform the group audit to obtain suficient

apropriate audit evidence regarding the financial

information of the entities or busines units within the

group as a basis for forming an opinion on the group

financial statements. We are responsible for the direction,

supervision and review of the audit work performed for

purposes of the group audit. We remain solely responsible

for our audit opinion.

We comunicate with those charged with governance regarding,

among other maters, the planed scope and timing of the

audit and significant audit findings, including any significant

deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement

that we have complied with relevant ethical requirements

regarding independence, and to comunicate with them al

relationships and other maters that may reasonably be thought

to bear on our independence, and where aplicable, actions taken

to eliminate threats or safeguards aplied.

---

Anual Report 2025 年报

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

核数师就审核综合财务报表之责任－续

从与负责管治之人员沟通之事宜中，本核

数师确定对本期间综合财务报表之审核最

为重要之事项，因而构成关键审核事项。

本核数师在核数师报告中描述该等事项，

除非法律或法规不允许公开披露有关事

项，或在极端罕见之情况，因合理预期在

本核数师之报告中传达某事项所造成负面

后果超过所产生之公众利益，则本核数师

决定不应在报告中传达该事项。

富睿玛泽会计师事务所有限公司

执业会计师

香港，二零二五年六月二十六日

出具本独立核数师报告之审核项目董事为：

林嘉琪

执业证书编号：P08258

Auditor’s Responsibilities for the Audit of the Consolidated

Financial Statements – continued

From the maters comunicated with those charged with

governance, we determine those maters that were of most

significance in the audit of the consolidated financial statements

of the curent period and are therefore the key audit maters.

We describe these maters in our auditor’s report unles law and

regulation preclude public disclosure about the mater or when,

in extremely rare circumstances, we determine that a mater

should not be comunicated in our report because the adverse

consequences of doing so would reasonably be expected to

outweigh the public interest benefits of such comunication.

Forvis Mazars CPA Limited

Certified Public Acountants

Hong Kong, 26 June 2025

The engagement director on the audit resulting in this

independent auditor’s report is:

Lam Ka Ki

Practising Certificate Number: P08258

---

2025
二零二五年
HK$’000
千港元
36,906
46,697
348,495
432,098
12,898
(82,745)
(23,980)
(6,002)
(1,000)
(138,429)
(20,684)
–
(2,098)
(24,089)
(59)
(43,552)
102,358
(26,326)
76,032

GET NICE HOLDINGS LIMITED 结好控股有限公司

CONSOLIDATED STATEMENT OF PROFIT OR LOS AND OTHER COMPREHENSIVE INCOME

综合损益及其他全面收益表

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

二零二四年

NotesHK$’000

附注千港元

Revenue from contracts with customers

within HKFRS 15

香港财务报告准则第15号

范围内之客户合约收益741,038

Revenue from other sources其他来源之收益730,789

Interest revenue calculated using the

efective interest method

使用实际利息法计算之

利息收益7338,188

Revenue收益410,015

Other operating income其他营运收入919,437

Other gains and loses, net其他收益及亏损净额10(109,879)

Depreciation expenses折旧开支18(23,704)

Comision expenses佣金开支(5,975)

Provision of net impairment los on

intangible asets

无形资产之

减值亏损净额拨备20–

Provision of net impairment los on

acounts receivable

应收账项之

减值亏损净额拨备6(128,590)

Provision of net impairment los on

loans and advances

贷款及垫款之

减值亏损净额拨备6(5,803)

Reversal of net impairment los on other

receivables

其他应收款项之减值亏损

净额拨回659

(Provision) Reversal of net impairment

los on debt investment measured

at fair value through other

comprehensive income (“Mandatory

FVOCI”)

按公允值计入其他全面收益

（「强制按公允值计入其他

全面收益」）之债务投资之

减值亏损净额（拨备）拨回

63,383

Staf costs员工成本11(26,192)

Finance costs融资成本12(1,684)

Other expenses其他开支(44,654)

Profit before taxation税前溢利1386,413

Income tax expense所得税开支15(9,301)

Profit for the year本年度溢利77,112

---

2025
二零二五年
HK$’000
千港元
3,969
(247)
8,604
(1,379)
1,163
(192)
11,918
87,950
41,174
34,858
76,032
54,072
33,878
87,950
HK cents
港仙
0.42

Anual Report 2025 年报

CONSOLIDATED STATEMENT OF PROFIT OR LOS AND OTHER COMPREHENSIVE INCOME

综合损益及其他全面收益表

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

二零二四年

NotesHK$’000

附注千港元

Other comprehensive

income (expense)

其他全面收益（开支）

Items that are reclasified or may be

reclasified subsequently to profit or los

其后重新分类或可能重新分类

至损益之项目

Exchange diference arising on

translation of foreign operations

换算海外业务产生之汇兑差额

8,655

Fair value (gains) loses on Mandatory

FVOCI reclasified to profit or los

upon disposal

出售时重新分类至损益之强制

按公允值计入其他全面收益

之公允值（收益）亏损5

Fair value gains (loses) on Mandatory

FVOCI

强制按公允值计入其他全面

收益之公允值收益（亏损）(19,961)

Defered tax arising on revaluation of

Mandatory FVOCI

重估强制按公允值计入其他

全面收益产生之递延税项323,293

Items that wil not be reclasified to

profit or los

不会重新分类至损益之项目

Surplus on revaluation of properties物业重估盈余2,505

Defered tax arising on revaluation of

properties

物业重估产生之递延税项

32(413)

Total other comprehensive income

(expense) for the year

本年度其他全面收益

（开支）总额(5,916)

Total comprehensive income

for the year

本年度全面收益总额

71,196

Profit for the year atributable to:以下人士应占本年度溢利：

Owners of the Company本公司拥有人35,815

Non-controling interests非控股权益4141,297

77,112

Total comprehensive income

atributable to:

以下人士应占全面收益总额：

Owners of the Company本公司拥有人29,885

Non-controling interests非控股权益41,311

71,196

HK cents

港仙

Earnings per share每股盈利

Basic基本170.37

---

2025
二零二五年
HK$’000
千港元
463,718
1,205,315
6,951
17,441
6,532
23,309
1,948
80,954
1,806,168
1,669,298
495,429
16,163
81
263,031
329,343
2,744,330
5,517,675
314,721
348,379
32,965
696,065
4,821,610
6,627,778
4,128
4,128
6,623,650

GET NICE HOLDINGS LIMITED 结好控股有限公司

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

综合财务状况表

于二零二五年三月三十一日

At 31 March 2025

二零二四年

NotesHK$’000

附注千港元

Non-curent asets非流动资产

Property and equipment物业及设备18485,850

Investment properties投资物业191,105,544

Intangible asets无形资产207,964

Godwil商誉2117,441

Other asets其他资产233,965

Defered tax asets递延税项资产3223,200

Loans and advances贷款及垫款242,341

Investments投资26136,217

1,782,522

Curent asets流动资产

Acounts receivable应收账项251,864,483

Loans and advances贷款及垫款24388,311

Prepayments, deposits and other

receivables

预付款项、按金及其他

应收款项2713,561

Tax recoverable可收回税项11,362

Investments投资26167,525

Bank balances – client acounts银行结余－客户账户28233,058

Bank balances – general acounts

and cash

银行结余－一般账户

及现金292,770,918

5,449,218

Curent liabilities流动负债

Acounts payable应付账项30251,527

Acrued charges and other payables应计费用及其他应付账项318,539

Tax payable应付税项25,626

285,692

Net curent asets流动资产净额5,163,526

Total asets les curent liabilities总资产减流动负债6,946,048

Non-curent liabilities非流动负债

Defered tax liabilities递延税项负债324,100

4,100

NET ASETS资产净额6,941,948

---

2025
二零二五年
HK$’000
千港元
966,270
5,656,981
6,623,251
399
6,623,650

Anual Report 2025 年报

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

综合财务状况表

于二零二五年三月三十一日

At 31 March 2025

二零二四年

NotesHK$’000

附注千港元

Capital and reserves资本及储备

Share capital股本33966,270

Reserves储备4,802,486

Equity atributable to owners of the

Company

本公司拥有人应占权益

5,768,756

Non-controling interests非控股权益411,173,192

TOTAL EQUITY总权益6,941,948

The consolidated financial statements on pages 64 to 208 were

aproved and authorised for isue by the Board of Directors on

26 June 2025 and are signed on its behalf by:

Hung Hon ManCham Wai Ho, Anthony

洪汉文湛威豪

DirectorDirector

董事董事

第64页至第208页之综合财务报表由董事会

于二零二五年六月二十六日批准及授权刊

发，并由下列董事代表签署：

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

综合权益变动表

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

Atributable to equity holders of the Company

本公司股权持有人应占

Share

capital

Share

premium

Special

reserve

Property

revaluation

reserve

Investments

revaluation

reserve

(recycling)

Translation

reserve

Retained

profitsTotal

Non-

controling

interestsTotal

股本股份溢价特别储备

物业

重估储备

投资重估

储备

（可转拨）汇兑储备保留溢利总额非控股权益总额

NotesHK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

附注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)(note i)(note iv)(note v)

（附注i）（附注i）（附注i）（附注iv）（附注v）

At 1 April 2023于二零二三年四月一日966,2702,953,199159,147343,573(47,839)(8,100)1,469,2485,835,4981,172,1007,007,598

Profit for the year本年度溢利–35,81535,81541,29777,112

Other comprehensive income (expense)其他全面收益（开支）

Items that are reclasified or may be

reclasified subsequently to profit or los

其后重新分类或可能重新

分类至损益之项目

– Exchange diference arising on

translation of foreign operations

－换算海外业务产生之

汇兑差额–8,655–8,655–8,655

– Fair value loses on Mandatory

FVOCI reclasified to profit or los

upon disposal

－出售时重新分类至损益

之强制按公允值计入

其他全面收益之公允

值亏损–5–5–5

– Fair value loses on Mandatory FVOCI－强制按公允值计入其他

全面收益之公允值

亏损–(19,961)–(19,961)–(19,961)

– Defered tax arising on revaluation of

Mandatory FVOCI

－重估强制按公允值计入

其他全面收益产生之

递延税项32–3,293–3,293–3,293

Items that wil not be reclasified to

profit or los

不会重新分类至损益之项目

– Surplus on revaluation of properties－物业重估盈余–2,488–2,488172,505

– Defered tax arising on revaluation of

properties

－物业重估产生之

递延税项32–(410)–(410)(3)(413)

Total other comprehensive income

(expense)

其他全面收益（开支）总额

–2,078(16,663)8,655–(5,930)14(5,916)

Total comprehensive income (expense)

for the year

本年度全面收益（开支）

总额–2,078(16,663)8,65535,81529,88541,31171,196

Transactions with equity holders与股权持有人之交易

Contributions and distributions出资及分派

– Dividends paid to owners－向拥有人派发之股息16–(96,627)(96,627)–(96,627)

– Dividends paid to non-controling

interests of a non-wholy owned

subsidiary

－向非全资附属公司

非控股权益派发之

股息–(40,519)(40,519)

–(96,627)(96,627)(40,519)(137,146)

Changes in ownership interests拥有权益变动

– Set-up a non-wholy owned subsidiary－设立一间非全资附属

公司–300300

–300300

At 31 March 2024于二零二四年三月三十一日966,2702,953,199159,147345,651(64,502)5551,408,4365,768,7561,173,1926,941,948

---

Anual Report 2025 年报

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

综合权益变动表

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

Atributable to equity holders of the Company

本公司股权持有人应占

Share

capital

Share

premium

Special

reserve

Property

revaluation

reserve

Investments

revaluation

reserve

(recycling)

Translation

reserve

Retained

profitsTotal

Non-

controling

interestsTotal

股本股份溢价特别储备

物业

重估储备

投资重估

储备

（可转拨）汇兑储备保留溢利总额非控股权益总额

NotesHK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

附注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)(note i)(note iv)(note v)

（附注i）（附注i）（附注i）（附注iv）（附注v）

At 1 April 2024于二零二四年四月一日966,2702,953,199159,147345,651(64,502)5551,408,4365,768,7561,173,1926,941,948

Profit for the year本年度溢利–41,17441,17434,85876,032

Other comprehensive income (expense)其他全面收益（开支）

Items that are reclasified or may be

reclasified subsequently to profit or los

其后重新分类或可能重新

分类至损益之项目

– Exchange diference arising on

translation of foreign operations

－换算海外业务产生之

汇兑差额–4,963–4,963(994)3,969

– Fair value gains on Mandatory

FVOCI reclasified to profit or

los upon disposal

－出售时重新分类至损益

之强制按公允值计入

其他全面收益之公允

值收益–(247)–(247)–(247)

– Fair value gains on Mandatory FVOCI－强制按公允值计入其他

全面收益之公允值

收益–8,604–8,604–8,604

– Defered tax arising on revaluation of

Mandatory FVOCI

－重估强制按公允值计入

其他全面收益产生之

递延税项32–(1,379)–(1,379)–(1,379)

Items that wil not be reclasified to

profit or los

不会重新分类至损益之项目

– Surplus on revaluation of properties－物业重估盈余–1,146–1,146171,163

– Defered tax arising on revaluation of

properties

－物业重估产生之

递延税项32–(189)–(189)(3)(192)

Total other comprehensive income

(expense)

其他全面收益（开支）总额

–9576,9784,963–12,898(980)11,918

Total comprehensive income for the year本年度全面收益总额–9576,9784,96341,17454,07233,87887,950

Transactions with equity holders与股权持有人之交易

Contributions and distributions出资及分派

– Dividends paid to owners－向拥有人派发之股息16–(48,314)(48,314)–(48,314)

– Dividends paid to non-controling

interests of a non-wholy owned

subsidiary

－向非全资附属公司

非控股权益派发

之股息–(20,279)(20,279)

–(48,314)(48,314)(20,279)(68,593)

Changes in ownership interests拥有权益变动

– Acquisition of non-controling

interests in a subsidiary

－收购一间附属公司之

非控股权益36–848,737–848,737(1,186,392)(337,655)

–848,737–848,737(1,186,392)(337,655)

At 31 March 2025于二零二五年三月三十一日966,2702,953,1991,007,884346,608(57,524)5,5181,401,2966,623,2513996,623,650

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

综合权益变动表

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

Notes:

(i) Share premium represents the exces of the net proceds or

consideration from isuance of the Company’s shares over their par

value.

Under the Companies Act (as revised) of the Cayman Islands,

the share premium of the Company is available for distribution

or paying dividends to shareholders subject to the provisions of

its Memorandum and Articles of Asociation and provided that

imediately folowing the distribution of dividends, the Company

is able to pay its debts as they fal due in the ordinary course of

busines.

(i) The special reserve of the Group represents the folowing:

As set out in the prospectus of the Company dated 24 May 2002,

a group reorganisation (the “Reorganisation”) was completed on

16 May 2002, which principaly involved the exchange of shares

of the Company with al the isued share capital of Get Nice

Incorporated (“GN Incorporated”). An amount of aproximately

HK$123,337,000 represents the diference betwen the nominal

value of the shares of the subsidiaries together with the net bok

value of a subordinated loan capitalised at the date on which they

were acquired by the Company and the nominal amount of the

Company’s shares isued for the acquisition at the time of the

Reorganisation prior to the listing of the Company’s shares, as

wel as the diference betwen the consolidated shareholders’ funds

of the acquired subsidiaries and the nominal value of the GN

Incorporated’s shares isued for the acquisition at the time of the

Reorganisation prior to the listing of the Company’s shares.

As set out in the prospectus of GNFG (defined in Note 41),

a subsidiary of the Company, dated 24 March 2016 (the

“Prospectus”), shareholders of the Company would be entitled

to one share of GNFG for every 40 shares of the Company held

on the Record Date (as defined in the Prospectus). An amount of

aproximately HK$35,810,000 represents the diference betwen

the proportionate share of the interest in GNFG and the net asets

value on Record Date in relation to the distribution in specie

arising from the listing of the shares of GNFG on 8 April 2016.

As set out in note 36, a group reorganisation was efective

on 25 March 2025, al GNFG’s shares other than those held

by the Company (the “Scheme Shares”) were canceled and

extinguished in exchange for the consideration for the cancelation

and extinguishment of the Scheme Shares (the “Scheme

Consideration”). The amount of aproximately HK$848,737,000

represents (i) the fair value of the Scheme Consideration of

aproximately HK$340,356,000 which was subsequently

recognised as share capital and share premium upon the isue of

new shares on 3 April 2025 and (i) the diference betwen the

carying amount of net asets of GNFG atributable to the holders

of the Scheme Shares adjusted and the fair value of the Scheme

Consideration of aproximately HK$508,381,000.

附注：

(i) 股份溢价账代表发行本公司股份之所得款

项净额或代价超出其面值之金额。

根据开曼群岛公司法（经修订），本公司之

股份溢价账可按照其组织章程大纲及细则

之条文供分派或派付股息，惟紧随股息分

派后，本公司能够支付其于日常业务过程

中之到期债项。

(i) 本集团之特别储备代表以下各项：

诚如本公司日期为二零二年五月二十四

日之招股章程所载，一项集团重组（「重

组」）已于二零二年五月十六日完成，

重组主要涉及以本公司股份交换Get Nice

Incorporated（「GN Incorporated」）之全部已

发行股本。约123,337,000港元之款额代表

附属公司股份面值及一笔从属贷款之账面

净值（已于被本公司收购当日资本化），与

本公司在本公司股份上市前进行重组时为

收购而发行之股份面值之间的差额，以及

所收购附属公司之综合股东资金，与GN

Incorporated在本公司股份上市前进行重组

时为收购而发行之股份面值的差额。

诚如本公司附属公司结好金融（定义见附注

41）日期为二零一六年三月二十四日之招股

章程（「招股章程」）所载，本公司股东将有

权就于记录日期（定义见招股章程）持有每

40股本公司股份获发一股结好金融股份。

约35,810,000港元之款额代表于结好金融之

权益之应占比例，与结好金融股份于二零

一六年四月八日上市产生之实物分派相关

的记录日期资产净值之间的差额。

诚如附注36所载，一项集团重组已于二零

二五年三月二十五日生效，本公司所持

股份以外之所有结好金融股份（「计划股

份」）已被注销及剔除，作为换取注销及

剔除计划股份之代价（「计划代价」）。约

848,737,000港元之款额代表(i)计划代价公

允值约340,356,000港元，其后于二零二五

年四月三日发行新股份时确认为股本及股

份溢价，及(i)经调整计划股份之持有人应

占结好金融净资产账面值与计划代价公允

值之差额约508,381,000港元。

---

Anual Report 2025 年报

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

综合权益变动表

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

(i) 物业重估储备根据综合财务报表附注2所采

用之会计政策处理物业及设备之重估调整。

(iv) 投资重估储备（可转拨）指报告期末强制按

公允值计入其他全面收益之公允值之累计

净变动（如有），并按照所采用的会计政策

处理。

(v) 本集团之汇兑储备包括因换算本集团附属

公司（其功能货币与列报货币不同）之财务

报表产生之所有汇兑差额。储备根据综合

财务报表附注2所采用之会计政策处理。

(i) Property revaluation reserve deals with revaluation adjustments of

property and equipment in acordance with the acounting policies

adopted in note 2 to the consolidated financial statements.

(iv) Investment revaluation reserve (recycling) represents the cumulative

net changes in the fair value of Mandatory FVOCI, if any, at the

end of the reporting period and is dealt with in acordance with the

acounting policies adopted.

(v) Translation reserve of the Group comprises al foreign exchange

diferences arising from translation of the financial statements of

the Group’s subsidiaries that have a functional curency diferent

from the presentation curency. The reserve is dealt with in

acordance with the acounting policies as set out in note 2 to the

consolidated financial statements.

---

2025
二零二五年
HK$’000
千港元
102,358
23,980
138,429
20,684
2,098
1,000
–
94,363
(11,280)
(1,112)
(243)
–
–
(18)
59
(163,770)
(2,579)
203,969
(2,567)
56,756
(127,409)
(3,406)
(96,285)
63,194
2,185
96,437
164,582
(55)
(5,916)
(3,437)
251,611

GET NICE HOLDINGS LIMITED 结好控股有限公司

CONSOLIDATED STATEMENT OF CASH FLOWS

综合现金流量表

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

二零二四年

NotesHK$’000

附注千港元

OPERATING ACTIVITIES经营业务

Profit before taxation税前溢利86,413

Adjustments for:经调整：

Depreciation expenses折旧开支1823,704

Provision of net impairment los on

acounts receivable

应收账项之减值亏损

净额拨备6128,590

Provision of net impairment los on

loans and advances

贷款及垫款之减值亏损

净额拨备65,803

Provision (Reversal) of net impairment

los on Mandatory FVOCI

强制按公允值计入其他全面

收益之减值亏损净额拨备

（拨回）6(3,383)

Provision of net impairment los on

intangible asets

无形资产之

减值亏损净额拨备20–

Reversal of net impairment los on

other receivables

其他应收款项之减值亏损

净额拨回6(59)

Fair value changes on investment

properties

投资物业之公允值变动

1953,998

Fair value changes on financial asets

at fair value through profit or los

(“FVPL”)

按公允值计入损益

（「按公允值计入损益」）之

金融资产的公允值变动1063,523

(Gains) Loses on disposal/redemption

of financial asets at FVPL

出售╱赎回按公允值计入

损益之金融资产之（收益）

亏损10137

(Gains) Loses on disposal of

Mandatory FVOCI

出售强制按公允值计入其他

全面收益之（收益）亏损103

Gain on disposal of property and

equipment

出售物业及设备之收益

10(7,603)

Gain on disposal of intangible asets出售无形资产之收益10(1,500)

(Gain) Los on disposal of

a subsidiary

出售一间附属公司之

（收益）亏损10732

Finance costs融资成本121,684

Interest income利息收入(155,654)

Dividend income股息收入9(3,471)

Operating cash flows before movements

in working capital

营运资金变动前之

经营现金流量192,917

Changes in working capital营运资金变动

Other asets其他资产741

Acounts receivable应收账项86,136

Loans and advances贷款及垫款(22,980)

Prepayments, deposits and other

receivables

预付款项、按金

及其他应收款项23,581

Bank balances – client acounts银行结余－客户账户85,799

Acounts payable应付账项(97,708)

Acrued charges and other payables应计费用及其他应付款项(4,734)

Cash generated from operations经营所得现金263,752

Interest income received已收利息收入156,379

Interest paid on clients’ acounts客户账户之已付利息(55)

Hong Kong Profits Tax paid已付香港利得税(8,145)

Overseas tax paid已付海外税项(3,078)

NET CASH FROM OPERATING

ACTIVITIES

经营业务所得净现金

408,853

---

2025
二零二五年
HK$’000
千港元
(6,252)
–
7,902
(29,588)
6,224
(685)
–
–
13
(190,145)
18
–
2,579
(209,934)
(4)
(48,314)
(20,279)
–
(68,597)
(26,920)
332
2,770,918
2,744,330

Anual Report 2025 年报

CONSOLIDATED STATEMENT OF CASH FLOWS

综合现金流量表

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

二零二四年

NotesHK$’000

附注千港元

INVESTING ACTIVITIES投资业务

Purchase of financial asets at FVPL购买按公允值计入损益之

金融资产(36,694)

Proceds from redemption of financial

aset at FVPL

赎回按公允值计入损益之

金融资产之所得款项62,136

Proceds from disposal of financial aset

at FVPL

出售按公允值计入损益之

金融资产之所得款项2,015

Purchase of Mandatory FVOCI购买强制按公允值计入其他

全面收益(25,666)

Proceds from disposal of Mandatory

FVOCI

出售强制按公允值计入其他

全面收益之所得款项1,956

Purchase of property and equipment购买物业及设备(3,092)

Proceds from disposal of property and

equipment

出售物业及设备之所得

款项7,603

Proceds from disposal of intangible

asets

出售无形资产之所得款项

2,000

Refund of trading right交易权之退款50

Purchase of investment properties购买投资物业19(24,852)

Net cash inflows arising from disposal

of a subsidiary

出售一间附属公司产生之

现金流入净额14,499

Net cash outflow arising from

acquisition of a subsidiary

收购一间附属公司产生之

现金流出净额(11,875)

Dividend received已收股息3,471

NET CASH USED IN INVESTING

ACTIVITIES

投资业务所用之净现金

(8,449)

FINANCING ACTIVITIES融资业务

Interest paid已付利息(1,629)

Dividends paid已付股息16(96,627)

Dividends paid to non-controling

interests of a non-wholy owned

subsidiary

已付一间非全资附属公司

非控股权益之股息

(40,519)

Repayment of bank borowings偿还银行借贷(89,263)

NET CASH USED IN FINANCING

ACTIVITIES

融资业务所用之

净现金(228,038)

Net (decrease) increase in cash and

cash equivalents

现金及现金等值项目

净（减少）增加172,366

Efect of foreign exchange rate changes,

net

外币汇率变动之影响净额

Cash and cash equivalents at the

begining of the reporting period

报告期初现金及现金

等值项目2,598,349

Cash and cash equivalents at the end

of the reporting period, represented

by bank balances and cash

报告期末现金及现金

等值项目，指银行结余及

现金2,770,918

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. CORPORATE INFORMATION

Get Nice Holdings Limited (the “Company”) was

incorporated in the Cayman Islands under the Companies

Act (as revised) of the Cayman Islands as an exempted

company limited by shares and its shares are listed on

The Stock Exchange of Hong Kong Limited (the “Stock

Exchange”). Its imediate and ultimate holding company

is Honeylink Agents Limited, a company incorporated in

the British Virgin Islands with limited liability of which

the entire share capital is beneficialy owned by Mr. Hung

Hon Man, who is also a director of the Company. The

Company’s registered ofice is located at P.O. Box 31119

Grand Pavilion, Hibiscus Way, 802 West Bay Road, Grand

Cayman, KY1-1205, Cayman Islands and its principal

place of busines is located at Ground Flor to 3rd Flor,

Cosco Tower, Grand Milenium Plaza, 183 Quen’s Road

Central, Hong Kong.

The principal activity of the Company is investment holding.

The principal activities of its subsidiaries are set out in note

41 to the consolidated financial statements.

The consolidated financial statements of the Company and

its subsidiaries (colectively refered to as the “Group”) are

presented in Hong Kong dolars (“HK$”), which is also the

functional curency of the Company.

1. 公司资料

结好控股有限公司（「本公司」）根据

开曼群岛公司法（经修订）为受豁免

股份有限公司，其股份于香港联合交

易所有限公司（「联交所」）上市。其直

接及最终控股公司为Honeylink Agents

Limited。Honeylink Agents Limited为于

英属处女群岛注册成立之有限公司，

其全部股本由洪汉文先生（彼亦为本公

司董事）实益拥有。本公司之注册办事

处位于P.O. Box 31119 Grand Pavilion,

Hibiscus Way, 802 West Bay Road,

Grand Cayman, KY1-1205, Cayman

Islands，其主要营业地点位于香港皇后

大道中183号新纪元广场中远大厦地下

至3楼。

本公司之主要业务为投资控股，其附

属公司之主要业务载于综合财务报表

附注41。

本公司及其附属公司（统称「本集团」）

之综合财务报表以本公司之功能货币

港元（「港元」）呈列。

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

2. 主要会计政策

编制基准

该等综合财务报表乃根据香港会计师

公会（「香港会计师公会」）颁布之香

港财务报告会计准则（包括所有适用

之香港财务报告准则（「香港财务报告

准则」）、香港会计准则（「香港会计准

则」）及诠释）、香港公认会计原则及香

港公司条例（「香港公司条例」）之披露

规定编制。综合财务报表亦遵守联交

所证券上市规则（「上市规则」）之适用

披露规定。

除另有指明外，所有金额已凑整至最

接近千位数。

综合财务报表已根据与二零二四年综

合财务报表所采用会计政策一致之基

准编制，惟采用以下与本集团有关并

于本年度生效之经修订香港财务报告

会计准则除外。

采纳经修订香港财务报告会计准则

香港会计准则第1号之修订：流动或非

流动负债分类

修订旨在透过帮助公司厘定财务状况

表中具有不确定结算日期的债务及其

他负债是否应分类为流动（于一年内

到期或可能到期结算）或非流动，以提

高应用有关规定的一致性。对于公司

可透过将其转换为权益进行结算的债

务，该等修订亦澄清了分类规定。

2. PRINCIPAL ACOUNTING POLICIES

Basis of preparation

These consolidated financial statements have ben prepared

in acordance with HKFRS Acounting Standards, which

colective term includes al aplicable Hong Kong Financial

Reporting Standards (“HKFRSs”), Hong Kong Acounting

Standards (“HKASs”) and interpretations isued by the

Hong Kong Institute of Certified Public Acountants (the

“HKICPA”), acounting principles generaly acepted

in Hong Kong and the disclosure requirements of the

Hong Kong Companies Ordinance (the “HKCO”). The

consolidated financial statements also comply with the

aplicable disclosure requirements of the Rules Governing

the Listing of Securities on the Stock Exchange (the “Listing

Rules”).

Al amounts have ben rounded to the nearest thousand,

unles otherwise indicated.

The consolidated financial statements have ben prepared

on a basis consistent with the acounting policies adopted

in the 2024 consolidated financial statements except for

the adoption of the folowing revised HKFRS Acounting

Standards that are relevant to the Group and efective from

the curent year.

Adoption of revised HKFRS Acounting Standards

Amendments to HKAS 1: Clasification of Liabilities as

Curent or Non-curent

The amendments aim to promote consistency in aplying

the requirements by helping companies determine whether,

in the statement of financial position, debt and other

liabilities with an uncertain setlement date should be

clasified as curent (due or potentialy due to be setled

within one year) or non-curent. The amendments include

clarifying the clasification requirements for debt a company

might setle by converting it into equity.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

采纳经修订香港财务报告会计准则－续

香港会计准则第1号之修订：附带契约

的非流动负债

该等修订明于报告日期后遵守的契

约不会影响于报告日期将债务分类为

流动或非流动。反之，该等修订要求

公司于综合财务报表附注披露与该等

契约有关的资料。

香港诠释第5号之修订：财务报表的呈

列－借款人对载有可按要求偿还条款

的定期贷款之分类

该诠释因上述香港会计准则第1号之修

订而相应作出修订，以使相应措辞保

持一致，结论并无变动。

香港会计准则第7号及香港财务报告准

则第7号之修订：供应商融资安排

该等修订引入新披露规定，以提高供

应商融资安排的透明度及其对实体负

债、现金流量及流动资金风险的影响。

香港财务报告准则第16号之修订：售

后租回之租赁负债

该等修订要求卖方－承租人其后厘定

出售及租回产生的租赁付款时，不得

确认与其保留的使用权有关的任何

收益或亏损金额。新规定并不阻止卖

方－承租人在损益中确认与部分或全

部终止租赁有关的任何收益或亏损。

采纳上述修订对综合财务报表并无任

何显著影响。

计量基准

编制该等综合财务报表所用之计量基

准为历史成本法，惟如下列会计政策

所说明，楼宇、投资物业及投资乃按

重估金额或公允值计量除外。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Adoption of revised HKFRS Acounting Standards –

continued

Amendments to HKAS 1: Non-curent Liabilities with

Covenants

The amendments specify that covenants to be complied

with after the reporting date do not afect the clasification

of debt as curent or non-curent at the reporting date.

Instead, the amendments require a company to disclose

information about these covenants in the notes to the

consolidated financial statements.

Amendments to HK Interpretation 5: Presentation of Financial

Statements – Clasification by the Borower of a Term Loan

that Contains a Repayment on Demand Clause

This Interpretation is revised as a consequence of the

above Amendments to HKAS 1 to align the coresponding

wordings with no change in conclusion.

Amendments to HKAS 7 and HKFRS 7: Suplier Finance

Arangements

The amendments introduce new disclosure requirements to

enhance the transparency of suplier finance arangements

and their efects on an entity’s liabilities, cash flows and

exposure to liquidity risk.

Amendments to HKFRS 16: Lease Liability in a Sale and

Leaseback

The amendments require a seler-lese to subsequently

determine lease payments arising from a sale and leaseback

in a way that it does not recognise any amount of the gain

or los that relates to the right of use it retains. The new

requirements do not prevent a seler-lese from recognising

in profit or los any gain or los relating to the partial or ful

termination of a lease.

The adoption of the above amendments does not have any

significant impact on the consolidated financial statements.

Basis of measurement

The measurement basis used in the preparation of these

consolidated financial statements is historical cost, except

for buildings, investment properties and investments, which

are measured at revalued amounts or fair value, as explained

in the acounting policies set out below.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

综合基准

综合财务报表包括本公司及其全部附

属公司之财务报表。附属公司之财务

报表乃使用与本公司一致之会计政策

就同一报告期间编制。

所有集团内公司间之结余、交易、因

集团内公司间之交易产生之收支及损

益于综合入账时悉数对销。附属公司

业绩自本集团获得控制权之日起直至

有关控制权终止之日止综合入账。

非控股权益独立于本公司拥有人并于

综合损益及其他全面收益表以及综合

财务状况表之权益内呈列。于被收购

方属于现时拥有权益并赋予其持有

人于清盘时按比例分占被收购方资

产净值之非控股权益，乃初步以公允

值或现时拥有权工具应占被收购方可

识别资产净值中已确认款额之比例计

量。按逐项收购基准选择计量。

分配全面收益总额

本公司拥有人及非控股权益按现有拥

有权益之基准分占损益及各部分之

其他全面收益，并无考虑可能行使转

换潜在投票权。即使会导致现有非控

股权益出现亏绌结余，全面收益总额

仍归属于本公司拥有人及现有非控股

权益。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Basis of consolidation

The consolidated financial statements comprise the financial

statements of the Company and al of its subsidiaries. The

financial statements of the subsidiaries are prepared for

the same reporting period as that of the Company using

consistent acounting policies.

Al intra-group balance, transactions, income and expenses

and profits and loses resulting from intra-group transactions

are eliminated in ful upon consolidation. The results of

subsidiaries are consolidated from the date on which the

Group obtains control and continue to be consolidated until

the date that such control ceases.

Non-controling interests are presented, separately from

owners of the Company, in the consolidated statement of

profit or los and other comprehensive income and within

equity in the consolidated statement of financial position.

The non-controling interests in the acquire, that are

present ownership interests and entitle their holders to a

proportionate share of the acquire’s net asets in event of

liquidation, are measured initialy either at fair value or at

the present ownership instruments’ proportionate share in

the recognised amounts of the acquire’s identifiable net

asets. This choice of measurement basis is made on an

acquisition-by-acquisition basis.

Alocation of total comprehensive income

Profit or los and each component of other comprehensive

income are atributed to the owners of the Company and to

the non-controling interests on the basis of existing ownership

interests and the posible exercise of conversion of potential

voting rights is not considered. Total comprehensive income

is atributed to the owners of the Company and the existing

non-controling interests even if this results in the existing

non-controling interests having a deficit balance.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

综合基准－续

拥有权益变动

倘本集团于附属公司之拥有权益变

动并无导致失去控制权，则列账为股

本交易。控股权益及非控股权益之账

面值将会予以调整，以反映其于附属

公司之有关权益变动。非控股权益之

经调整金额与已付或已收代价之公允

值间任何差额，直接于权益中确认并

归属于本公司拥有人。

倘本集团失去对附属公司之控制权，

出售时产生之损益按下列两者之差额

计算：(i)于失去控制权当日已收代价之

公允值与任何保留权益之公允值之总

和及(i)于失去控制权当日附属公司及

任何非控股权益之资产（包括商誉）及

负债之账面值。先前于其他全面收益

确认之有关所出售附属公司之金额，

按与假设母公司直接出售相关资产或

负债之同一基准列账。于前附属公司

保留之任何投资及结欠或应付前附属

公司之任何金额自失去控制权当日起

视适用情况列账为金融资产、联营公

司、合营企业或其他。

商誉

收购业务产生之商誉按所转拨之代

价、于被收购方之任何非控股权益金

额（如适用）及任何早前于被收购方所

持股本权益之公允值（如适用）超出已

收购业务可识别所购入资产及所承担

负债之收购日金额间之差额计量。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Basis of consolidation – continued

Changes in ownership interest

Changes in the Group’s ownership interest in a subsidiary that

do not result in a los of control are acounted for as equity

transactions. The carying amounts of the controling and

non-controling interests are adjusted to reflect the changes in

their relative interests in the subsidiary. 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 the owners of

the Company.

When the Group loses control of a subsidiary, the profit or

los on disposal is calculated as the diference betwen (i)

the agregate of the fair value of the consideration received

and the fair value of any retained interest determined at the

date when control is lost and (i) the carying amount of the

asets (including godwil), and liabilities of the subsidiary

and any non-controling interests at the date when control

is lost. The amounts previously recognised in other

comprehensive income in relation to the disposed subsidiary

are acounted for on the same basis as would be required

if the parent had directly disposed of the related asets or

liabilities. Any investment retained in the former subsidiary

and any amounts owed by or to the former subsidiary are

acounted for as a financial aset, asociate, joint venture or

others as apropriate from the date when control is lost.

Godwil

Godwil arising on an acquisition of a busines is measured

at the exces of the consideration transfered, the amount of

any non-controling interests in the acquire (if aplicable)

and the fair value of any previously held equity interest

in the acquire over the acquisition date amounts of the

identifiable asets acquired and the liabilities asumed of the

acquired busines.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

商誉－续

收购业务产生之商誉确认为一项独

立资产，并按成本减累计减值亏损列

账，并须每年进行减值检测，或倘有

事件发生或情况有变而显示账面值可

能出现减值时，则须进行较频密之减

值检测。就减值检测及厘定出售之盈

亏而言，商誉会被分配至创现单位。

商誉之减值亏损不可拨回。

另一方面，于重新评估后，已收购业

务可识别所购入资产及所承担负债之

收购日金额超出所转拨代价、于被收

购方之任何非控股权益金额（如适用）

及收购方早前于被收购方所持权益之

公允值之总额间之任何差额（如有），

即时于损益中确认为议价收购之收

入。按收购日期公允值重新计量以往

于被收购方持有之股本权益产生之任

何所得收益或亏损于损益或其他全面

收益（如合适）确认。

附属公司

附属公司指受本集团控制之实体。倘

本集团就参与实体业务所得可变动回

报承担风险或享有权利，并能透过其

于该实体之权力影响该等回报，则本

集团对该实体有控制权。如有事实及

情况显示一项或多项控制权要素出现

变化，则本集团会重新评估其对被投

资方之控制权。

在综合财务报表附注40所载之本公司

财务状况表内，于附属公司之投资以

成本减去减值亏损入账。倘投资之账

面值高于其可收回金额，则按个别基

准削减至其可收回金额。附属公司之

业绩由本公司根据已收及应收股息为

基准入账。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Godwil – continued

Godwil on acquisition of busines is recognised as a

separate aset and is caried at cost les acumulated

impairment loses, which is tested for impairment anualy

or more frequently if events or changes in circumstances

indicate that the carying value may be impaired. For the

purpose of impairment test and determination of gain or

los on disposal, godwil is alocated to cash-generating

units. An impairment los on godwil is not reversed.

On the other hand, any exces of the acquisition

date amounts of identifiable asets acquired and the

liabilities asumed of the acquired busines over the

sum of the consideration transfered, the amount of any

non-controling interests in the acquire (if aplicable)

and the fair value of the acquirer’s previously held

interest in the acquire, if any, after reasesment, is

recognised imediately in profit or los as an income

from bargain purchase. Any resulting gain or los arising

from remeasuring the previously held equity interests in

the acquire at the acquisition-date fair value is recognised

in profit or los or other comprehensive income, as

apropriate.

Subsidiaries

A subsidiary is an entity that is controled by the Group.

The Group controls an entity when it is exposed, or has

rights, to variable returns from its involvement with the

entity and has the ability to afect those returns through

its power over the entity. The Group reaseses whether it

controls an investe if facts and circumstances indicate that

there are changes to one or more of the elements of control.

In the Company’s statement of financial position which

is presented in note 40 to the consolidated financial

statements, investments in subsidiaries are stated at cost

les acumulated impairment loses. The carying amount

of the investments is reduced to its recoverable amount

on an individual basis, if it is higher than the recoverable

amount. The results of subsidiaries are acounted for by the

Company on the basis of dividends received and receivable.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

物业及设备

物业及设备（楼宇除外）按成本减累计

折旧及减值亏损入账。物业及设备项

目之成本包括其购买价及任何使资产

达致其使用状态及现存地点作预定用

途所产生之直接应占成本。维修及保

养开支乃于其产生之期间内于损益中

支销。

楼宇按重估金额（即于估值日期之公允

值减累计折旧及累计减值亏损）列账。

公允值乃按每年进行之独立估值厘

定。估值上升乃计入物业重估储备。

估值下降先与就同一资产之先前估值

抵销，然后自损益中扣除。其后任何

增加计入损益中，惟以先前所扣除及

其后计入物业重估储备之金额为限。

物业及设备于下述估计可使用年期

内，在考虑到其估计剩余价值后，由

其可供使用之日起以直线法计算折

旧，以撇销成本减累计减值亏损︰

租赁土地租赁年期或25年

（以较短者为准）

楼宇租赁年期或25年

（以较短者为准）

租赁装修租赁年期或5至10年

（以较短者为准）

汽车及游艇4至10年

办公设备3至5年

家具及装置5至7年

物业及设备项目于出售或预期持续使

用资产将不会产生未来经济利益时终

止确认。终止确认资产所产生之任何

收益或亏损（按出售所得款项净额与该

项目账面值之差额计算）于终止确认项

目之期间计入损益中。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Property and equipment

Property and equipment, other than buildings, are stated at

cost les acumulated depreciation and impairment loses.

The cost of an item of property and equipment comprises

its purchase price and any directly atributable costs of

bringing the aset to its working condition and location for

its intended use. Repairs and maintenance are charged to

profit or los during the period in which they are incured.

Buildings are stated at revalued amount, being the fair value

at the date of valuation les acumulated depreciation and

acumulated impairment loses. Fair value is determined

by independent valuations which are performed anualy.

Increases in valuation are credited to the property revaluation

reserve. Decreases in valuation are first ofset against increases

on earlier valuations in respect of the same aset and are

thereafter charged to profit or los. Any subsequent increases

are credited to profit or los up to the amount previously

charged and thereafter to property revaluation reserve.

Depreciation is provided to write of the cost les acumulated

impairment loses of property and equipment over their

estimated useful lives from the date on which they are available

for use and after taking into acount their estimated residual

values, using the straight-line method, at the folowing rates

per anum:

Leasehold landShorter of the term of the lease,

or 25 years

BuildingsShorter of the term of the lease,

or 25 years

Leasehold improvementsShorter of the term of the lease,

or 5 to 10 years

Motor vehicles and yacht4 to 10 years

Ofice equipment3 to 5 years

Furniture and fixtures5 to 7 years

An item of property 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 derecognition of the aset (calculated as

the diference betwen the net disposal proceds and the

carying amount of the item) is included in profit or los in

the year in which the item is derecognised.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

投资物业

投资物业乃由业主持有以赚取租金收

入及╱或实现资本增值之物业，包括

持有现时未厘定将来用途之物业以及

根据经营租约持有之物业，而此等物

业须符合投资物业之定义并按公允值

列账。

投资物业乃按于报告期末之公允值列

账。因公允值变动而产生之任何损益

乃于损益确认。

投资物业乃自出售起或投资物业永不

再使用并预期出售投资物业将不会产

生未来经济利益时终止确认。终止确

认该物业时产生之任何收益或亏损（以

出售所得款项净额与资产之账面值之

差额计算）乃计入该项目终止确认期间

之损益。

无形资产

交易权

交易权赋予本集团在联交所买卖之资

格。交易权并无对本集团用以赚取现

金流之期间设有可预见限期。因此，

本集团管理层认为，交易权具有无限

可使用年期，因为预期可无限期带来

现金流入净额。交易权将不予摊销，

直至确定其可使用年期为有限为止。

交易权将会每年及于出现可能减值迹

象时进行减值测试。

交易权之可使用年期会于每年检讨，

以厘定无限年期评估是否持续有效。

倘不再有效，则可使用年期评估由无

限转为有限之变动将按未来适用基准

入账。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Investment properties

Investment properties are properties that are held by owner

to earn rental income and/or for capital apreciation. These

include properties held for a curently undetermined future

use and properties that are held under operating lease,

which satisfy the definition of investment property and

cary at fair value.

Investment properties are stated at fair value at the end of

the reporting period. Any gain or los arising from a change

in fair value is recognised in profit or los.

An investment property is derecognised upon disposal or

when the investment property is permanently withdrawn

from use and no future economic benefits are expected

from its disposals. Any gain or los arising on derecognition

of the aset (calculated as the diference betwen the net

disposal proceds and the carying amount of the aset) is

included in profit or los in the year in which the item is

derecognised.

Intangible asets

Trading rights

Trading rights confer eligibility on the Group to trade

on the Stock Exchange. The trading rights have no

foreseable limit to the period over which the Group

can use to generate cash flows. As a result, the trading

rights are considered by the management of the Group

as having indefinite useful lives because they are expected

to contribute to net cash inflows indefinitely. The

trading rights wil not be amortised until its useful life is

determined to be finite. They wil be tested for impairment

anualy and whenever there is an indication that they may

be impaired.

The useful life of the trading rights is reviewed anualy to

determine whether the indefinite life asesment continues

to be suportable. If not, the change in the useful life

asesment from indefinite to finite is acount for on a

prospective basis.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

无形资产－续

会籍

具无限使用年期之会籍按成本减任何

减值亏损后列账。会籍将会每年或于

出现减值亏损迹象时进行检讨。

金融工具

金融资产

确认及终止确认

金融资产于且仅于本集团成为工具合

约条文之订约方时按交易日基准确认。

金融资产于且仅于以下情况下终止确

认︰(i)本集团对金融资产生之未来

现金流之合约权利届满时或(i)本集团

转让金融资产及(a)本集团已转移金融

资产拥有权之绝大部分风险及回报；或

(b)本集团既无转移亦无保留该项金融

资产拥有权之绝大部分风险及回报，

但并无保留该项金融资产之控制权时。

倘本集团保留所转让金融资产拥有权

之绝大部分风险及回报，本集团继续

确认金融资产。

倘本集团概无转让或保留拥有权之绝

大部分风险及回报，并继续控制所转

让资产，则本集团以其持续参与程度

及其可能须支付相关负债之金额为限

确认金融资产。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Intangible asets – continued

Club memberships

Club memberships with indefinite useful life are stated at

costs les any impairment loses. Impairments are reviewed

anualy or when there are any indications that the club

memberships have sufered impairment los.

Financial instruments

Financial asets

Recognition and derecognition

Financial asets are recognised when and only when the

Group becomes a party to the contractual provisions of the

instruments and on a trade date basis.

A financial aset is derecognised when and only when (i)

the Group’s contractual rights to future cash flows from the

financial aset expire or (i) the Group transfers the financial

aset and either (a) it transfers substantialy al the risks and

rewards of ownership of the financial aset, or (b) it neither

transfers nor retains substantialy al the risks and rewards

of ownership of the financial aset but it does not retain

control of the financial aset.

If the Group retains substantialy al the risks and rewards

of ownership of a transfered financial aset, the Group

continues to recognise the financial aset.

If the Group neither transfers nor retains substantialy al

the risks and rewards of ownership and continues to control

the transfered aset, the Group recognises the financial

aset to the extent of its continuing involvement and an

asociated liability for amounts it may have to pay.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融资产－续

分类及计量

金融资产（属香港财务报告准则第15号

范围内并无重大融资成分的应收账项）

初步按彼等公允值加收购金融资产直

接应占的交易成本（倘金融资产并无

按公允值计入损益（「按公允值计入损

益」）列账）确认。相关应收账项初步按

彼等之交易价格计量。

于初次确认时，金融资产乃分类为

(i)按摊销成本计量；(i)按公允值计入

其他全面收益计量之债务投资（「强制

按公允值计入其他全面收益」）；(i)按

公允值计入其他全面收益计量之股本

投资（「指定按公允值计入其他全面收

益」）；或(iv)按公允值计入损益计量。

金融资产分类的初步确认视乎本集团

管理金融资产的业务模式以及金融资

产的合约现金流量特征而定。除非本

集团改变管理金融资产的业务模式，

否则金融资产不会于彼等初步确认后

重新分类，在此情况下，所有受影响

金融资产乃于改变业务模式后首个年

报期间首日重新分类。

1) 按摊销成本计量之金融资产

倘金融资产同时达致以下条件且

并无指定按公允值计入损益，则

按摊销成本计量：

(i) 其于目标为持有金融资产以

收取合约现金流量的业务模

式内持有；及

(i) 其合约条款在指定日期产生

现金流量，该现金流量仅为

支付本金及未偿还本金额的

利息。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Financial asets – continued

Clasification and measurement

Financial asets (except for acounts receivable without

a significant financing component within HKFRS 15)

are initialy recognised at their fair value plus, in the

case of financial asets not caried at fair value through

profit or los (“FVPL”), transaction costs that are directly

atributable to the acquisition of the financial asets.

Such acounts receivable are initialy measured at their

transaction price.

On initial recognition, a financial aset is clasified as

(i) measured at amortised cost; (i) debt investment

measured at fair value through other comprehensive

income (“Mandatory FVOCI”); (i) equity investment

measured at fair value through other comprehensive income

(“Designated FVOCI”) or (iv) measured at FVPL.

The clasification of financial asets at initial recognition

depends on the Group’s busines model for managing the

financial asets and the financial aset’s contractual cash

flow characteristics. Financial asets are not reclasified

subsequent to their initial recognition unles the Group

changes its busines model for managing them, in which

case al afected financial asets are reclasified on the first

day of the first anual reporting period folowing the

change in the busines model.

1) Financial asets measured at amortised cost

A financial aset is measured at amortised cost if it

mets both of the folowing conditions and is not

designated as at FVPL:

(i) it is held within a busines model whose objective

is to hold financial asets in order to colect

contractual cash flows; and

(i) its contractual terms give rise on specified dates

to cash flows that are solely payments of principal

and interest on the principal amount outstanding.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融资产－续

分类及计量－续

1) 按摊销成本计量之金融资产－续

按摊销成本计量之金融资产其后

使用实际利息法计量并须作出减

值。减值、终止确认或透过摊销

过程产生的收益及亏损于损益确

认。

按摊销成本计量之本集团金融资

产包括应收账项、贷款及垫款、

按金及其他应收款项、银行结

余－客户账户以及银行结余－一

般账户及现金。

2) 强制按公允值计入其他全面收益

倘金融资产同时达致以下条件且

并无指定按公允值计入损益，则

强制按公允值计入其他全面收益

计量：

(i) 于目标为持有金融资产以收

取合约现金流量及以供出售

的业务模式内持有；及

(i) 其合约条款在指定日期产生

现金流量，该现金流量仅为

支付本金及未偿还本金额的

利息。

金融资产其后按公允值计量。使

用实际利息法计算的利息、减值

收益或亏损以及外汇收益及亏损

于损益确认。其他收益或亏损于

其他全面收益确认直至金融资产

终止确认。于金融资产终止确认

时，先前于其他全面收益确认的

累计收益或亏损重新分类至损

益，作为一项重新分类调整。

本集团强制按公允值计入其他全

面收益之金融资产包括上市债务

证券。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Financial asets – continued

Clasification and measurement – continued

1) Financial asets measured at amortised cost – continued

Financial asets at amortised cost are subsequently

measured using the efective interest method and are

subject to impairment. Gains and loses arising from

impairment, derecognition or through the amortisation

proces are recognised in profit or los.

The Group’s financial asets at amortised cost include

acounts receivable, loans and advances, deposits and

other receivables, bank balances – client acounts and

bank balances – general acounts and cash.

2) Mandatory FVOCI

A financial aset is measured at Mandatory FVOCI if

both of the folowing conditions are met and is not

designated as at FVPL:

(i) it is held within a busines model whose objective

is to hold financial asets in order to colect

contractual cash flows and for sale; and

(i) its contractual terms give rise on specified dates

to cash flows that are solely payments of principal

and interest on the principal amount outstanding.

The financial aset is subsequently measured at fair

value. Interest calculated using the efective interest

method, impairment gains or loses and foreign

exchange gains and loses are recognised in profit

or los. Other gains or loses are recognised in other

comprehensive income until the financial aset is

derecognised. When the financial aset is derecognised,

the cumulative gain or los previously recognised in

other comprehensive income is reclasified to profit or

los as a reclasification adjustment.

The Group’s financial asets at Mandatory FVOCI

include quoted debt securities.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融资产－续

分类及计量－续

3) 按公允值计入损益计量的金融资产

该等投资包括并无按摊销成本或

按公允值计入其他全面收益计量

的金融资产，包括持作买卖的金

融资产、于初步确认后指定为按

公允值计入损益之金融资产及香

港财务报告准则第3号适用之业务

合并内的或然代价安排所产生的

金融资产以及另行规定将按公允

值计入损益计量的金融资产。彼

等以公允值计值，由此产生的收

益及亏损于损益确认，其中不包

括就金融资产所赚取的任何股息

或利息。股息或利息收入与公允

值收益或亏损分开呈列。

金融资产分类为持作出售，前提

为其：

(i) 大部分获收购以于近期出售；

(i) 属合并管理之已识别金融工

具组合的一部分，及有证据

表明于初始确认时出现近期

实际短期获利模式；或

(i) 属并非为融资担保合约或并

非为指定及有效对冲工具的

衍生工具。

金融资产于初始确认时指定按公

允值计入损益计量，前提为如此

行事，方可消除或大幅减低计量

资产或负债或按不同基准确认收

益或亏损时以其他方式产生的计

量或确认的不一致性。

本集团强制按公允值计入损益计

量的金融资产包括上市股本证

券、非上市债务证券及非上市股

本证券。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Financial asets – continued

Clasification and measurement – continued

3) Financial asets at FVPL

These investments include financial asets that

are not measured at amortised cost or FVOCI,

including financial asets held for trading, financial

asets designated upon initial recognition as at

FVPL, financial asets resulting from a contingent

consideration arangement in a busines combination

to which HKFRS 3 aplies and financial asets that are

otherwise required to be measured at FVPL. They are

caried at fair value, with any resultant gain and los

recognised in profit or los, which does not include

any dividend or interest earned on the financial asets.

Dividend or interest income is presented separately

from fair value gain or los.

A financial aset is clasified as held for trading if it is:

(i) acquired principaly for the purpose of seling it

in the near term;

(i) part of a portfolio of identified financial instruments

that are managed together and for which there is

evidence of a recent actual patern of short-term

profit-taking on initial recognition; or

(i) a derivative that is not a financial guarante

contract or not a designated and efective hedging

instrument.

Financial asets are designated at initial recognition

as at FVPL only if doing so eliminates or significantly

reduces a measurement or recognition inconsistency

that would otherwise arise from measuring asets or

liabilities or recognising the gains or loses on them on

diferent bases.

The Group’s financial asets mandatorily measured at

FVPL include listed equity securities, unlisted debt

securities and unlisted equity securities.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融负债

确认及终止确认

金融负债于且仅于本集团成为工具合

约条文之订约方时确认。

金融负债于且仅于负债消除时方终

止确认，即有关合约订明之责任获解

除、注销或届满时。

分类及计量

金融负债初步按公允值确认，而倘金

融负债并非按公允值计入损益，则加

上发行金融负债直接应占之交易成本。

本集团之金融负债指应付账项、应计

费用及其他应付款项。所有金融负债

初步按公允值确认，其后采用实际利

息法按摊销成本计量，除非贴现影响

并不重大，则按成本列账。

金融资产减值

本集团确认按摊销成本计量的金融资

产、强制按公允值计入其他全面收益

的预期信贷亏损之亏损拨备（其减值

要求按照香港财务报告准则第9号适

用）。除下文详述的特定处理外，于

各报告期末，如金融资产的信贷风险

自初步确认以来显著增加，本集团会

按等同全期预期信贷亏损的金额计量

该金融资产之亏损拨备。如金融资产

的信贷风险自初步确认以来无显著增

加，本集团则按等同12个月预期信贷亏

损的金额计量该金融资产之亏损拨备。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Financial liabilities

Recognition and derecognition

Financial liabilities are recognised when and only when the

Group becomes a party to the contractual provisions of the

instruments.

A financial liability is derecognised when and only when

the liability is extinguished, that is, when the obligation

specified in the relevant contract is discharged, canceled or

expires.

Clasification and measurement

Financial liabilities are initialy recognised at their fair value

plus, in the case of financial liabilities not caried at FVPL,

transaction costs that are direct atributable to the isue of

the financial liabilities.

The Group’s financial liabilities include acounts payable,

acrued charges and other payables. Al financial liabilities

are recognised initialy at their fair value and subsequently

measured at amortised cost, using the efective interest

method, unles the efect of discounting would be

insignificant, in which case they are stated at cost.

Impairment of financial asets

The Group recognises los alowances for ECL on financial

asets that are measured at amortised cost, Mandatory

FVOCI to which the impairment requirements aply

in acordance with HKFRS 9. Except for the specific

treatments as detailed below, at each reporting date, the

Group measures a los alowance for a financial aset at

an amount equal to the lifetime ECL if the credit risk on

that financial aset has increased significantly since initial

recognition. If the credit risk on a financial aset has not

increased significantly since initial recognition, the Group

measures the los alowance for that financial aset at an

amount equal to 12-month ECL.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融资产减值－续

预期信贷亏损之计量

预期信贷亏损乃金融工具预期年期的

信贷亏损（即所有现金短欠的现值）的

概率加权估计。

就金融资产而言，信贷亏损为合约项

下应付某实体的合约现金流量与该实

体预期收取的现金流量之间的差额。

全期预期信贷亏损指金融工具预期年

期所有可能的违约事件产生的预期信

贷亏损，而12个月预期信贷亏损为全

期预期信贷亏损的一部份，其预期源

自可能在报告日期后12个月内发生的

金融工具违约事件。

倘以集体基准计量预期信贷亏损，金

融工具乃依据下列一项或以上共享信

贷风险特征而组集：

(i) 逾期资料

(i) 工具性质

(i) 抵押品性质

(iv) 债务人所属行业

(v) 债务人所在地理位置

(vi) 外界信贷风险评级

亏损拨备于各报告期末重新计量以反

映初步确认以来金融工具信贷风险及

亏损的变动。亏损拨备得出的变动于

损益确认为减值盈亏并对金融工具账

面值作相应调整，惟如属强制按公允

值计入其他全面收益，则于其他全面

收益确认亏损拨备并于投资重估储备

（可转拨）累算。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Impairment of financial asets – continued

Measurement of ECL

ECL is a probability-weighted estimate of credit loses (i.e.

the present value of al cash shortfals) over the expected life

of the financial instrument.

For financial asets, a credit los is the present value of the

diference betwen the contractual cash flows that are due

to an entity under the contract and the cash flows that the

entity expects to receive.

Lifetime ECL represents the ECL that wil result from al

posible default events over the expected life of a financial

instrument while 12-month ECL represents the portion

of lifetime ECL that is expected to result from default

events on a financial instrument that are posible within 12

months after the reporting date.

Where ECL is measured on a colective basis, the financial

instruments are grouped based on the folowing one or

more shared credit risk characteristics:

(i) past due information

(i) nature of instrument

(i) nature of colateral

(iv) industry of debtors

(v) geographical location of debtors

(vi) external credit risk ratings

Los alowance is remeasured at each reporting date to

reflect changes in the financial instrument’s credit risk and

los since initial recognition. The resulting changes in the

los alowance are recognised as an impairment gain or los

in profit or los with a coresponding adjustment to the

carying amount of the financial instrument, except in the

case of Mandatory FVOCI, the los alowance is recognised

in other comprehensive income and acumulated in the

investment revaluation reserve (recycling).

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融资产减值－续

违约的定义

本集团认为以下情况就内部信贷风险

管理目的而言构成违约事件，因为历

史经验显示如金融工具符合以下任何

一项准则，本集团或未能收回全数未

偿还合约金额。

(i) 从内部所得资料或取自外部资料

显示债务人不大可能全数向其债

权人支付欠款（未考虑本集团所持

任何抵押品）；或

(i) 对手方有违反财务契诺。

无论上述分析如何，本集团认为金融

工具逾期超过90日已属发生违约，除

非本集团有合理及可靠资料证明较为

滞后的违约准则更为适当则作别论。

信贷风险显著增加的评估

评估金融工具的信贷风险自初步确认

以来有否显著增加时，本集团会将截

至报告日期金融工具发生违约的风

险，与截至初步确认日期金融工具发

生违约的风险比较。作出此评估时，

本集团会同时考虑合理和可靠的定量

及定性资料，包括无须付出过多成本

或努力后即可获得的历史经验及前瞻

性资料。评估时特别会考虑以下资料：

• 债务人未能于到期日支付本金或

利息款项；

• 金融工具的外部及内部信贷评级

有实际或预期的显著恶化（如有）；

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Impairment of financial asets – continued

Definition of default

The Group considers the folowing as constituting an event

of default for internal credit risk management purposes

as historical experience indicates that the Group may not

receive the outstanding contractual amounts in ful if

the financial instrument that mets any of the folowing

criteria.

(i) information developed internaly or obtained from

external sources indicates that the debtor is unlikely to

pay its creditors, including the Group, in ful (without

taking into acount any colaterals held by the Group);

or

(i) there is a breach of financial covenants by the

counterparty.

Irespective of the above analysis, the Group considers

that default has ocured when a financial aset is more

than 90 days past due unles the Group has reasonable and

suportable information to demonstrate that a more laging

default criterion is more apropriate.

Asesment of significant increase in credit risk

In asesing whether the credit risk on a financial instrument

has increased significantly since initial recognition, the Group

compares the risk of a default ocuring on the financial

instrument as at the reporting date with the risk of a default

ocuring on the financial instrument as at the date of

initial recognition. In making this asesment, the Group

considers both quantitative and qualitative information that

is reasonable and suportable, including historical experience

and forward-loking information that is available without

undue cost or efort. In particular, the folowing information

is taken into acount in the asesment:

• ’s failure to make payments of principal or

interest on the due dates;

• an actual or expected significant deterioration in the

financial instrument’s external or internal credit rating

(if available);

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融资产减值－续

信贷风险显著增加的评估－续

• 债务人的经营业绩有实际或预期

的显著恶化；及

• 、市场或法律环境方面有实

际或预期的变化而会或可能会对

债务人履行其对本集团的责任有

重大不利影响。

无论上述评估结果如何，本集团假定

合约付款逾期超过30日时，信贷风险

自初步确认以来已显著增加。

尽管有前述分析，如金融工具于报告

日期被厘定为低信贷风险，本集团会

假设金融风险的信贷风险自初步确认

以来无显著增加。

低信贷风险

如有下列情况，金融工具会被厘定为

低信贷风险：

(a) 其具低违约风险；

(b) 借款人有实力履行其近期合约现

金流量责任；及

(c) 较长远的经济或营商条件的不利

变动可能（但不一定）会减低借款

人履行其合约现金流量责任的能

力。

诚如综合财务报表附注6所详述，厘定

为低信贷风险之金融工具包括银行结

余 – 客户账户及银行结余 – 一般账户。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Impairment of financial asets – continued

Asesment of significant increase in credit risk – continued

• an actual or expected significant deterioration in the

operating results of the debtor; and

• ,

market, economic or legal environment that have or

may have a significant adverse efect on the debtor’s

ability to met its obligation to the Group.

Irespective of the outcome of the above asesment,

the Group presumes that the credit risk on a financial

instrument has increased significantly since initial

recognition when contractual payments are more than 30

days past due.

Notwithstanding the foregoing, the Group asumes that

the credit risk on a financial instrument has not increased

significantly since initial recognition if the financial

instrument is determined to have low credit risk at the

reporting date.

Low credit risk

A financial instrument is determined to have low credit risk

if:

(a) it has a low risk of default;

(b) the borower has a strong capacity to met its

contractual cash flow obligations in the near term; and

(c) adverse changes in economic and busines conditions

in the longer term may, but wil not necesarily, reduce

the ability of the borower to fulfil its contractual cash

flow obligations.

As detailed in note 6 to the consolidated financial statements,

the financial instruments determined to have low credit risk

includes bank balances – client acounts and bank balances –

general acounts.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融资产减值－续

预期信贷亏损的简化法

就保证金客户以及贷款及垫款以外的

应收账项（无重大融资成分），本集团

应用简化法来计算预期信贷亏损。本

集团根据于各报告期末之全期预期信

贷亏损确认亏损拨备，并已设立基于

本集团过往信贷亏损经验确立一个拨

备矩阵，其已就债务人特定的前瞻性

因素及经济环境作出调整。

有信贷减值的金融资产

当发生对金融资产的估计未来现金流

量产生不利影响的一件或多件事件之

时，该金融资产即属有信贷减值。金

融资产有信贷减值的凭证包括以下事

件的可观察数据：

(a) 发行人或借款人陷入严重财困。

(b) 违反合约，例如违约或逾期事件

等。

(c) 借款人的放款人因关乎借款人财

困的经济或合约理由，授予借款

人放款人原应不会考虑授出的让

步。

(d) 借款人可能破产或进行其他财务

重组。

(e) 金融资产因财困而失去其活跃市

场。

(f) 以大幅折扣购买或源生一项金融

资产，由此反映了已产生之信贷

亏损。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Impairment of financial asets – continued

Simplified aproach of ECL

For acounts receivable other than margin clients and loans

and advances without a significant financing component,

the Group aplies a simplified aproach in calculating ECL.

The Group recognises a los alowance based on lifetime

ECL at each reporting date and has established a provision

matrix that is based on its historical credit los experience,

adjusted for forward-loking factors specific to the debtors

and the economic environment.

Credit-impaired financial aset

A financial aset is credit-impaired when one or more events

that have a detrimental impact on the estimated future cash

flows of that financial aset have ocured. Evidence that

a financial aset is credit-impaired include observable data

about the folowing events:

(a) significant financial dificulty of the isuer or the

borower.

(b) a breach of contract, such as a default or past due

event.

(c) the lender(s) of the borower, for economic or contractual

reasons relating to the borower’s financial dificulty,

having granted to the borower a concesion(s) that the

lender(s) would not otherwise consider.

(d) it is becoming probable that the borower wil enter

bankruptcy or other financial reorganisation.

(e) the disapearance of an active market for that financial

aset because of financial dificulties.

(f) the purchase or origination of a financial aset at a

dep discount that reflects the incured credit loses.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融工具－续

金融资产减值－续

撇销

本集团无合理预期可全数或部分追收

金融资产的合约现金流量时，会将之

撇销。本集团有基于其追收类似资产

而制定的撇销账面值毛额的政策。本

集团预期自所撇销金额无重大收回。

然而，被撇销金融资产仍须面对本集

团考虑法律意见（如适当）的追收到期

欠款程序的强制执行动。任何后续

收回于损益确认。

现金等值项目

就综合现金流量表而言，现金等值项

目指可随时转换为已知金额现金，且

价值变动风险不大之短期高流动性投

资。就综合财务状况表之分类而言，

现金等值项目指与现金性质相似且用

途无限制之资产。

收益确认

租金收入

经营租赁项下之租金收入于资产出租

时及于租期内以直线法确认。取决于

某一指数或比率之可变租赁付款于开

始日期初步使用该指数或比率计量，

并其后于该指数或比率变动时作出调

整。该等付款于租期内以直线法确认

为收入。其他可变租赁付款于触发该

等付款之事件或状况出现期间确认为

收入。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Financial instruments – continued

Impairment of financial asets – continued

Write-of

The Group writes of a financial aset when the Group has

no reasonable expectations of recovering the contractual

cash flows on a financial aset in its entirety or a portion

thereof. The Group has a policy of writing of the gros

carying amount based on historical experience of recoveries

of similar asets. The Group expects no significant recovery

from the amount writen of. However, financial asets

that are writen of could stil be subject to enforcement

activities under the Group’s procedures for recovery

of amounts due, taking into acount legal advice if

apropriate. Any subsequent recovery is recognised in profit

or los.

Cash equivalents

For the purpose of the consolidated statement of cash

flows, cash equivalents represent short-term highly

liquid investments which are readily convertible into

known amounts of cash and which are subject to an

insignificant risk of changes in value. For clasification

in the consolidated statement of financial position, cash

equivalents represent asets similar in nature to cash and

which are not restricted as to use.

Revenue recognition

Rental income

Rental income under operating leases is recognised when

the asets are let out and on the straight-line basis over the

lease term. Variable lease payments that depend on an index

or a rate are initialy measured using the index or rate at

the comencement date and subsequently adjusted when

such index or rate changes. Such payments are recognised as

income on the straight-line basis over the lease term. Other

variable lease payments are recognised as income in the

period in which the event or condition that trigers those

payments ocurs.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

收益确认－续

股息收入

当本集团收取股息的权利获确立后，

来自金融资产的股息收入乃被确认，

即股息相关经济利益很有可能流向本

集团，且股息金额能被可靠计量。投

资之股息收入于股东收取款项之权利

确立时确认。

香港财务报告准则第15号范围内适用

之客户合约收益

货品或服务的性质

本集团所提供货品或服务的性质如下：

(a) 资产管理服务

(b) 经纪服务

(c) 企业融资服务

(d) 拍卖服务

识别履约责任

于合约开始时，本集团会评估与客户

所订合约中承诺的货品或服务，并识

别为各承诺转移给客户已下两者之一

的履约责任：

(a) 明确的货品或服务（或一套货品或

服务）；或

(b) 连串明确的货品或服务，大致相

同且转移给客户的模式相同。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Revenue recognition – continued

Dividend income

Dividend income from financial asets is recognised when

the Group’s rights to receive dividend is established, it is

probable that the economic benefits asociated with the

dividend wil flow to the Group and the amount of the

dividend can be measured reliably. Dividend income from

investments is recognised when the shareholders’ rights to

receive payment have ben established.

Revenue from contracts with customers within HKFRS 15

Nature of gods or services

The nature of the gods or services provided by the Group

is as folows:

(a) Aset management services

(b) Broking services

(c) Corporate finance services

(d) Auction services

Identification of performance obligations

At contract inception, the Group aseses the gods or

services promised in a contract with a customer and

identifies as a performance obligation each promise to

transfer to the customer either:

(a) a god or service (or a bundle of gods or services) that

is distinct; or

(b) a series of distinct gods or services that are

substantialy the same and that have the same patern

of transfer to the customer.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

收益确认－续

香港财务报告准则第15号范围内适用

之客户合约收益－续

识别履约责任－续

如同时符合以下准则，则承诺给客户

的货品或服务谓之明确：

(a) 客户自身或连同其他可随时利用

的资源受惠于货品或服务（即货品

或服务谓之明确）；及

(b) 本集团转移给客户货品或服务的

承诺可与合约中其他承诺分开识

别（即转移货品或服务就合约文本

而言谓之明确）。

收益确认的时间性

收益当（或如）本集团藉转移所承诺货

品或服务（即资产）给客户而达致履约

责任时确认。资产当（或如）客户取得

其控制权时谓之转移。

如符合以下其中一项准则，本集团随

时间转移货品或服务的控制权，故达

致履约责任并随时间确认收益：

(a) 客户于本集团履约时同时接受及

使用本集团履约所提供的利益；

(b) 本集团履约创造或提升客户于资

产被创造或提升时所控制的资产

（如在建工程）；或

(c) 本集团履约时并无创造对本集团

而言具替代用途的资产，且本集

团对迄今完成的履约付款具有可

强制执行权利。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Revenue recognition – continued

Revenue from contracts with customers within HKFRS 15

– continued

Identification of performance obligations – continued

A god or service that is promised to a customer is distinct

if both of the folowing criteria are met:

(a) the customer can benefit from the god or service

either on its own or together with other resources that

are readily available to the customer (i.e. the god or

service is capable of being distinct); and

(b) the Group’s promise to transfer the god or service

to the customer is separately identifiable from other

promises in the contract (i.e. the promise to transfer

the god or service is distinct within the context of the

contract).

Timing of revenue recognition

Revenue is recognised when (or as) the Group satisfies a

performance obligation by transfering a promised god or

service (i.e. an aset) to a customer. An aset is transfered

when (or as) the customer obtains control of that aset.

The Group transfers control of a god or service over

time and, therefore, satisfies a performance obligation and

recognises revenue over time, if one of the folowing criteria

is met:

(a) the customer simultaneously receives and consumes the

benefits provided by the Group’s performance as the

Group performs;

(b) the Group’s performance creates or enhances an aset

(for example, work in progres) that the customer

controls as the aset is created or enhanced; or

(c) 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.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

收益确认－续

香港财务报告准则第15号范围内适用

之客户合约收益－续

收益确认的时间性－续

如履约责任不随时间达致，本集团于

客户取得所承诺资产的控制权时于

某个时间点达致履约责任。厘定转移

何时发生时，本集团会考虑控制权概

念及诸如法定业权、实质管有、付款

权、资产所有权的重大风险与酬报及

客户认受等指标。

收益以下列基准确认：

• 经纪业务之佣金收入按交易日基

准于某一时间点记作收入；

• 、分包销收入、配

售佣金及配售分销佣金，乃于有

关重要行动完成时按照相关协议

或交易授权之条款于某一时间点

确认为收入；

• 资金证明佣金以及结算及手续费

收入于安排有关交易或提供有关

服务时于某一时间点确认；

• 顾问费收入以及资产管理费收入

于安排有关交易或提供有关服务

时于随时间确认；及

• 拍卖业务的佣金收入于相关重要

行动完成后，根据相关协议或交

易授权条款入账为收入。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Revenue recognition – continued

Revenue from contracts with customers within HKFRS 15

– continued

Timing of revenue recognition – continued

If a performance obligation is not satisfied over time, the

Group satisfies the performance obligation at a point in

time when the customer obtains control of the promised

aset. In determining when the transfer of control ocurs,

the Group considers the concept of control and such

indicators as legal title, physical posesion, right to

payment, significant risks and rewards of ownership of the

aset, and customer aceptance.

Revenue is recognised on the folowing bases:

• Comision income for broking busines is recorded

as income at a point in time on a trade date basis;

• , sub-underwriting

income, placing comision and sub-placing comision

are recognised as income at a point in time in acordance

with the terms of the underlying agrement or deal

mandate when relevant significant act has ben completed;

• Prof of funds comision and clearing and handling

fe income are recognised at a point in time when

the relevant transactions have ben aranged or the

relevant services have ben rendered;

• Advisory fe income and aset management fe income

are recognised over time when the relevant transactions

have ben aranged or the relevant services have ben

rendered; and

• Comision income for auction busines is recorded as

income at a point in time in acordance with the terms

of the underlying agrement or deal mandate when

relevant significant act has ben completed.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

收益确认－续

香港财务报告准则第15号范围内适用

之客户合约收益－续

收益确认的时间性－续

就香港财务报告准则第15号项下随时

间确认的收益，倘履约责任的结果可

合理地计量，本集团应用输出法（即直

接计量至今已转移给客户的货品或服

务的价值相对合约下所承诺剩余货品

或服务）以计量达致履约责任的完成进

度，因为此法提供有关本集团履约的

忠实描述及本集团应用此法可掌握的

可靠资料。否则，收益仅确认至所招

致成本的程度，直至可合理地计量履

约责任的结果为止。

利息收入

金融资产之利息收入以实际利率法确

认。就按摊销成本或强制按公允值计

入其他全面收益计量而无信贷减值的

金融资产，实际利率应用于资产的账

面总额，如属有信贷减值的金融资产

则应用于摊销成本（即账面总额减去亏

损拨备）。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Revenue recognition – continued

Revenue from contracts with customers within HKFRS 15

– continued

Timing of revenue recognition – continued

For revenue recognised over time under HKFRS 15,

provided the outcome of the performance obligation can

be reasonably measured, the Group aplies the output

method (i.e. based on the direct measurements of the value

to the customer of the gods or services transfered to

date relative to the remaining gods or services promised

under the contract) to measure the progres towards

complete satisfaction of the performance obligation

because the method provides a faithful depiction of the

Group’s performance and reliable information is available

to the Group to aply the method. Otherwise, revenue is

recognised only to the extent of the costs incured until

such time that it can reasonably measure the outcome of the

performance obligation.

Interest income

Interest income from financial asets is recognised using

the efective interest method. For financial asets measured

at amortised cost or Mandatory FVOCI that are not

credit-impaired, the efective interest rate is aplied to the

gros carying amount of the asets while it is aplied to the

amortised cost (i.e. the gros carying amount net of los

alowance) in case of credit-impaired financial asets.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

外币换算

本集团各实体之财务报表所列项目乃

按实体经营所在之主要经济环境之货

币（「功能货币」）计量。综合财务报表

以港元呈列，港元亦为本公司功能货

币。

外币交易均按交易当日之现行汇率换

算为功能货币。因该等交易结算及按

期末汇率换算以外币计值之货币资产

及负债而产生之汇兑损益，均于损益

中确认。因重新换算按公允值列账之

非货币项目产生之汇兑损益于损益中

确认，惟因重新换算其损益直接于权

益中确认之非货币项目除外，在该情

况下，损益亦直接于权益中确认。

所有功能货币有别于呈列货币之集团

实体之业绩及财务状况（「海外业务」）

均按以下方式换算为呈列货币：

• 于各财务状况表呈列之资产及负

债乃按报告期末之收市汇率换算；

• 于各损益及其他全面收益表呈列

之收入及开支乃按平均汇率换算；

及

• 所有因以上换算产生之汇兑差额

及因构成本集团于海外业务之净

投资一部分之货币项目产生之汇

兑差额，均于权益内以独立项目

入账。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Foreign curency translation

Items included in the financial statements of each of the

Group’s entities are measured using the curency of the

primary economic environment in which the entity operates

(the “functional curency”). The consolidated financial

statements are presented in the curency of HK$, which is

also the Company’s functional curency.

Foreign curency transactions are translated into the

functional curency using the exchange rates prevailing at

the dates of the transactions. Foreign exchange gains and

loses resulting from the setlement of such transactions

and from the translation at year-end exchange rates of

monetary asets and liabilities denominated in foreign

curencies are recognised in profit or los. Foreign exchange

gains and loses resulting from the retranslation of

non-monetary items caried at fair value are recognised in

profit or los except for those arising on the retranslation of

non-monetary items in respect of which gains and loses are

recognised directly in equity, in which cases, the gains or

loses are also recognised directly in equity.

The results and financial position of al the group entities

that have a functional curency diferent from the presentation

curency (“foreign operations”) are translated into the

presentation curency as folows:

• Asets and liabilities for each statement of financial

position presented are translated at the closing rate at

the end of the reporting period.

• Income and expenses for each statement of profit or

los and other comprehensive income are translated at

average exchange rate and

• Al resulting exchange diferences arising from the

above translation and exchange diferences arising from

a monetary item that forms part of the Group’s net

investment in a foreign operation are recognised as a

separate component of equity.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

非金融资产之减值

于各报告期末，本集团会检讨内部及

外部资料，以评定是否有任何迹象显

示其物业及设备、无形资产及本公司

于附属公司之投资可能出现减值亏

损，或之前确认之减值亏损是否已不

再存在或可能减少。若出现任何有关

迹象，将会根据资产之公允值减出售

成本与使用价值（以较高者为准）估计

资产之可收回金额。如未能估计个别

资产之可收回金额，则本集团会估计

能独立产生现金流量之最小组别资产

（即创现单位）之可收回金额。

倘估计资产或创现单位之可收回金额

将低于其账面值，则资产或创现单位

之账面值会下调至其可收回金额。减

值亏损即时于损益确认为开支。

所拨回之减值亏损以资产或创现单位

在以往年度并无确认减值亏损而原应

厘定之账面值为限。减值亏损拨回即

时于损益中确认为收入。

确认商誉减值亏损的会计政策载于本

附注上文有关商誉的会计政策。

借贷成本

收购、建造或生产合资格资产（即需要

一段颇长时间始能达致其拟定用途或

出售之资产）之直接应占借贷成本，在

扣除特定借贷之暂时性投资收益后，

均作资本化并作为该等资产成本之一

部分。当资产大体上可作其拟定用途

或出售时，该等借贷成本将会停止资

本化。所有其他借贷成本均列作为发

生期间之费用。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Impairment of non-financial asets

At the end of each reporting period, the Group reviews

internal and external sources of information to ases

whether there is any indication that its property and

equipment, intangible asets and the Company’s

investments in subsidiaries may be impaired or impairment

los previously recognised no longer exists or may be

reduced. If any such indication exists, the recoverable

amount of the aset is estimated, based on the higher of

its fair value les costs of disposal and value in use. Where

it is not posible to estimate the recoverable amount of

an individual aset, the Group estimates the recoverable

amount of the smalest group of asets that generates cash

flows independently (i.e. cash-generating unit).

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 cash-generating unit is

reduced to its recoverable amount. Impairment loses are

recognised as an expense in profit or los imediately.

A reversal of impairment los is limited to the carying

amount of the aset or cash-generating unit that would have

ben determined had no impairment los ben recognised in

prior years. Reversal of impairment los is recognised as an

income in profit or los imediately.

The acounting policy for recognition of the impairment

los for godwil is stated in the acounting policy for

godwil in the earlier part of this note.

Borowing costs

Borowing costs incured, net of any investment income on

the temporary investment of the specific borowings, that

are directly atributable to the acquisition, construction or

production of qualifying asets, i.e. asets that necesarily

take a substantial period of time to get ready for their

intended use or sale, are capitalised as part of the cost of

those asets. Capitalisation of such borowing costs ceases

when the asets are substantialy ready for their intended

use or sale. Al other borowing costs are recognised as an

expense in the period in which they are incured.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

租赁

本集团于合约开始时评估合约是否为

或包含租赁。倘合约为换取代价而给

予在一段时间内控制已识别资产使用

的权利，则该合约为或包含租赁。

作为承租人

本集团对短期租赁及低值资产租赁应

用确认豁免。与该等租赁相关的租赁

付款以直线法于租赁期内确认为开支。

本集团不会产生一项单独部分的应付

金额确认为分配至单独确认合约部分

的总代价的一部分。

本集团于租赁开始日期确认使用权资

产和租赁负债。

使用权资产按成本进行初始计量，包

括：

(a) 租赁负债的初始计量金额；

(b) 在开始日期或之前支付的任何租

赁付款减去收到的任何租赁优惠；

(c) 本集团产生的任何初始直接成本；

及

(d) 本集团在拆除和搬迁相关资产、

恢复相关资产所在地或将相关资

产恢复至租赁条款和条件所要求

的成本的估计，除非产生此等成

本是用于生产库存。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Leases

The Group aseses whether a contract is, or contains, a

lease at inception of the contract. A contract is, or contains,

a lease if the contract conveys the right to control the use

of an identified aset for a period of time in exchange for

consideration.

As lese

The Group aplies the recognition exemption to short-term

leases and low-value aset leases. Lease payments asociated

with these leases are recognised as an expense on a

straight-line basis over the lease term.

Amounts payable by the Group that do not give rise to a

separate component are considered to be part of the total

consideration that is alocated to the separately identified

components of the contract.

The Group recognises a right-of-use aset and a lease

liability at the comencement date of the lease.

The right-of-use aset is initialy measured at cost, which

comprises:

(a) the amount of the initial measurement of the lease

liability;

(b) any lease payments made at or before the comencement

date, les any lease incentives received;

(c) any initial direct costs incured by the Group; and

(d) an estimate of costs to be incured by the Group

in dismantling and removing the underlying aset,

restoring the site on which it is located or restoring

the underlying aset to the condition required by the

terms and conditions of the lease, unles those costs are

incured to produce inventories.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

租赁－续

作为承租人－续

其后，使用权资产按成本减去累计折

旧和累计减值亏损后的金额进行计

量，并根据租赁负债的重新计量进行

调整。折旧是在租赁期和下列使用权

资产的估计使用年期之较短者按直线

法计提（除非租赁在租赁期末或之前将

相关资产的所有权转移予本集团）。

租赁负债初步按在合约开始日尚未支

付的租赁付款的现值计量。

租赁负债的计量中包括的租赁付款包

括以下在开始日期未支付的租赁期中

相关资产使用权的付款（如有）：

(a) 固定付款（包括实质固定付款）减

去应收的任何租赁优惠；

(b) 取决于指数或利率的可变租赁付

款；

(c) 预计在余值担保下应支付的金额；

(d) 倘本集团合理确定会行使购买选

择权，则行使该选择权的价格；

及

(e) 终止租赁的罚款（倘若租赁期反映

本集团行使终止租赁的选择权）。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Leases – continued

As lese – continued

Subsequently, the right-of-use aset is measured at cost

les any acumulated depreciation and any acumulated

impairment loses and adjusted for any remeasurement

of the lease liability. Depreciation is provided on a

straight-line basis over the shorter of the lease term and

the estimated useful lives of the right-of-use aset (unles

the lease transfers ownership of the underlying aset to the

Group by the end of the lease term).

The lease liability is initialy measured at the present

value of the lease payments that are not paid at the

comencement date of the contract.

The lease payments included in the measurement of the

lease liability comprise the folowing payments for the right

to use the underlying aset, if any, during the lease term

that are not paid at the comencement date:

(a) fixed payments (including in-substance fixed

payments), les any lease incentives receivable;

(b) variable lease payments that depend on an index or a

rate;

(c) amounts expected to be payable under residual value

guarantes;

(d) exercise price of a purchase option if the Group is

reasonably certain to exercise that option; and

(e) payments of penalties for terminating the lease, if the

lease term reflects the Group exercising an option to

terminate the lease.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

租赁－续

作为承租人－续

租赁付款使用租赁中隐含的利率贴

现，或者在无法轻易确定的情况使用

承租人的增量借贷利率进行贴现。

其后，通过增加账面值以反映租赁负

债的利息并通过减少账面值以反映已

支付的租赁费用以计量租赁负债。

当租赁期发生变化或重新评估本集团

是否合理确定会行使购买选择权而导

致租赁付款发生变化时，将使用经修

订的贴现率重新计量租赁负债。

当指数或利率（浮动利率除外）变动令

余值担保、实质固定租赁付款或未来

租赁付款发生变化，通过使用原始贴

现率重新计量租赁负债。倘浮动利率

变动导致未来租赁付款发生变化，本

集团会使用经修订的贴现率重新计量

租赁负债。

本集团将租赁负债的重新计量金额确

认为对使用权资产的调整。倘使用权

资产的账面值减至零，而租赁负债的

计量进一步减少，则本集团将于损益

确认重新计量的任何剩余金额。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Leases – continued

As lese – continued

The lease payments are discounted using the interest rate

implicit in the lease, or where it is not readily determinable,

the incremental borowing rate of the lese.

Subsequently, the lease liability is measured by increasing

the carying amount to reflect interest on the lease liability

and by reducing the carying amount to reflect the lease

payments made.

The lease liability is remeasured using a revised discount

rate when there are changes to the lease payments arising

from a change in the lease term or the reasesment of

whether the Group wil be reasonably certain to exercise a

purchase option.

The lease liability is remeasured by using the original

discount rate when there is a change in the residual value

guarante, the in-substance fixed lease payments or the

future lease payments resulting from a change in an index or

a rate (other than floating interest rate). In case of a change

in future lease payments resulting from a change in floating

interest rates, the Group remeasures the lease liability using

a revised discount rate.

The Group recognises the amount of the remeasurement of

the lease liability as an adjustment to the right-of-use aset.

If the carying amount of the right-of-use aset is reduced

to zero and there is a further reduction in the measurement

of the lease liability, the Group recognises any remaining

amount of the remeasurement in profit or los.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

租赁－续

作为出租人

本集团于租赁开始日期将租赁各自分

类为融资租赁或经营租赁。倘租赁将

相关资产之拥有权的绝大部分风险及

回报转移，则分类为融资租赁。所有

其他租赁均分类为经营租赁。

本集团对于租赁合约内各个租赁组成

部分入账列作独立于合约非租赁部分

的一项租赁。本集团根据相对单独价

格将合约代价分配至各个租赁组成部

分。

作为出租人－经营租赁

本集团对经营租赁应收款项应用香港

财务报告准则第9号的取消确认及减值

规定。

雇员福利

短期雇员福利

薪金、年度花红、有薪年假及非现金

福利成本乃于雇员提供相关服务之年

度累计。

退休福利成本

向定额退休福利计划及强积金计划作

出之付款于雇员提供服务而可享有该

等供款时确认为开支。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Leases – continued

As lesor

The Group clasifies each of its leases as either a finance

lease or an operating lease at the inception date of the

lease. A lease is clasified as a finance lease if it transfers

substantialy al the risks and rewards incidental to

ownership of the underlying aset. Al other leases are

clasified as operating leases.

The Group acounts for each lease component within a lease

contract as a lease separately from non-lease components of the

contract. The Group alocates the consideration in the contract

to each lease component on a relative stand-alone price basis.

As lesor – operating lease

The Group aplies the derecognition and impairment

requirements in HKFRS 9 to the operating lease receivables.

Employe benefits

Short term employe benefits

Salaries, anual bonuses, paid anual leave and the cost of

non-monetary benefits are acrued in the year in which the

asociated services are rendered by employes.

Retirement benefit costs

Payment to defined contribution retirement benefit scheme

and the Mandatory Provident Fund Scheme are recognised

as expenses when employes have rendered service entitling

them to the contributions.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

雇员福利－续

长期服务金

根据雇佣条例，本集团就长期服务金

之责任净额为雇员于本期间及过往期

间就彼等之服务所赚取日后利益款

额。此责任乃使用预计单位贷记法计

算及贴现至现值，并经扣除任何有关

资产之公允值（包括该等退休计划福

利）。

以股份支付交易

以权益结算以股份支付交易

本集团之雇员（包括董事）按以股份支

付交易形式收取报酬，据此雇员以提

供服务交换股份或涉及股份之权利。

已接获服务之公允值参考于授出日期

所授出购股权之公允值而厘定，并以

直线法于归属期内支销，又或倘授出

之购股权乃即时归属，则于授出日期

全数支销，并相应增加权益。

于购股权获行使时，以往于购股权储

备确认之款项将拨入股份溢价。当购

股权于归属日期后被没收或于届满日

期仍未行使，则先前于购股权储备确

认之金额将转移至保留溢利╱累计亏

损。

与非雇员人士进行以权益结算以股份

支付交易按所收取商品或服务之公允

值计量，惟在公允值无法可靠估计之

情况下按所授权益工具之公允值计

量。在所有情况下，公允值会于本集

团取得商品或交易对手提供服务当日

计量。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Employe benefits – continued

Long service payments

The Group’s net obligation in respect of long service

payments under the Employment Ordinance is the amounts

of future benefit that employes have earned in return

for their services in the curent and prior periods. The

obligation is calculated using the projected unit credit

method and discounted to its present value and after

deducting the fair value of any related asets, including

those retirement scheme benefits.

Share-based payment transactions

Equity-setled share-based transactions

The Group’s employes, including directors, receive remuneration

in the form of share-based payment transactions, whereby the

employes rendered services in exchange for shares or rights over

shares.

The fair value of services received determined by reference

to the fair value of share options granted at the grant

date is expensed on a straight-line basis over the vesting

period or is recognised as an expense in ful at the grant

date when share options granted vest imediately, with a

coresponding increase in equity.

When share options are exercised, the amount previously

recognised in share option 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 option reserve

wil be transfered to retained profits/acumulated loses.

Equity-setled share-based payment transactions with parties

other than employes are measured at fair value of the gods

or services received, except where the fair value canot be

reliably estimated, in which case they are measured at fair

value of the equity instruments granted. In al cases, the fair

value is measured at the date the Group obtains the gods

or the counterparty renders the services.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

税项

即期所得税支出乃根据期内业绩计

算，并就毋须课税或不可扣减项目作

出调整。计算时所使用之税率为于各

报告期末已颁行或实际上已颁行之税

率。

递延税项乃就资产及负债之税基与其

于综合财务报表内所示之账面值于报

告期末之所有暂时性差额，采用负债

法计提拨备。然而，初步确认商誉或

一项交易（业务合并除外）中之其他资

产或负债所产生之任何递延税项，倘

其于交易时不影响会计溢利或应课税

溢利或亏损及并无产生相等的应课税

及可扣减暂时性差额，则不会确认。

递延税项资产及负债乃根据于报告期

末已颁行或实际上已颁行之税率及税

法，按收回资产或清还负债之期间预

期适用之税率计量。

倘可能有未来应课税溢利可用作抵

销可扣减暂时性差额、税项亏损及抵

免，则会确认递延税项资产。

递延税项乃就于附属公司之投资产生

之暂时性差额计提拨备，惟暂时性差

额拨回之时间由本集团控制及暂时性

差额于可见将来很可能不会被拨回则

除外。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Taxation

The charge for curent income tax is based on the results

for the period as adjusted for items that are non-asesable

or disalowed. It is calculated using tax rates that have ben

enacted or substantively enacted by the end of the reporting

period.

Defered tax is provided, using the liability method, on al

temporary diferences at the end of the reporting period

betwen the tax bases of asets and liabilities and their

carying amounts in the consolidated financial statements.

However, any defered tax arising from initial recognition

of godwil; or other aset or liability in a transaction

other than a busines combination that at the time of the

transaction afects neither the acounting profit nor taxable

profit or los and does not give rise to equal taxable and

deductible temporary diferences is not recognised.

The defered tax asets and liabilities are measured at the tax

rates that are expected to aply to the period when the aset

is recovered or the liability is setled, based on tax rates and

tax laws that have ben enacted or substantively enacted at

the end of the reporting period.

Defered tax asets are recognised to the extent that it is

probable that future taxable profit wil be available against

which the deductible temporary diferences, tax loses and

credits can be utilised.

Defered tax is provided on temporary diferences arising

on investment in subsidiaries except where the timing of

the reversal of the temporary diferences is controled by the

Group and it is probable that the temporary diference wil

not reverse in the foreseable future.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

政府补助

政府补助于能合理确定将收到补助，

且所有附带条件将获遵守之情况下

按公允值确认。倘补助与开支项目相

关，有关补助于需要有系统地将补助

与其拟补偿之成本配对之年度内确认

为收益。倘补助与资产有关，则公允

值按扣减相关资产账面值计入递延收

入账╱确认，并按相关资产之预计可

使用年期按年以等额分期转拨至损益。

所收取按低于市场利率计息之政府贷

款利益视为政府补助。按低于市场利

率计息之利益须按贷款初始公允值与

收取之所得款项间之差额计量。

关连人士

关连人士为与本集团有关联之人士或

实体。

(a) 倘一名人士符合以下条件，该名人

士或其近亲即为与本集团有关联︰

(i) 对本集团有控制权或共同控

制权；

(i) 对本集团有重大影响力；或

(i) 为本集团主要管理人员。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Government grants

Government grants are recognised at their fair value

where there is reasonable asurance that the grant wil be

received and al ataching conditions wil be complied

with. When the grant relates to an expense item, it is

recognised as income over the years necesary to match the

grant on a systematic basis to the costs that it is intended

to compensate. Where the grant relates to an aset, the fair

value is credited to a defered income acount/recognised as

a deduction from the carying amount of the relevant aset

and is released to profit or los over the expected useful life

of the relevant aset by equal anual instalments.

The benefit of a government loan received at a below-market

rate of interest is treated as a government grant. The benefit

of the below-market rate of interest shal be measured as the

diference betwen the initial fair value of the loan and the

proceds received.

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 control or joint control over the Group;

(i) has significant influence over the Group; or

(i) is a member of the key management personel of

the Group.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

关连人士－续

(b) 倘一间实体符合以下任何条件，其

即为与本集团有关联︰

(i) 该实体与本集团为同一集团

之成员公司（即各控股公司、

附属公司及同系附属公司彼

此互有关联）。

(i) 其中一间实体为另一间实体

之联营公司或合营企业（或其

中一间实体为另一间实体所

属集团成员公司之联营公司

或合营企业）。

(i) 两间实体均为同一第三方之

合营企业。

(iv) 其中一间实体为一名第三方

之合营企业，而另一间实体

为该第三方之联营公司。

(v) 该实体乃为本集团或与本集

团有关联之实体之雇员福利

而设之退休福利计划。倘本

集团本身为该计划，提供资

助之雇主亦为与本集团有关

联。

(vi) 该实体为受(a)段所识别人士

控制或共同控制。

(vi) (a)(i)段所识别并对实体有重

大影响力或为该实体（或该实

体控股公司）主要管理人员之

人士。

(vi) 向本集团提供主要管理人员

服务之实体或其所属集团之

任何成员公司。

2. PRINCIPAL 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 Group are members of the

same group (which means that each holding

company, 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

holding company 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 Group.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

关连人士－续

一名人士之近亲指于该人士与实体进

行交易时，预期可能会影响该名人士

或受该名人士影响之家庭成员，包括：

(a) 该名人士之子女及配偶或同居伴侣；

(b) 该名人士配偶或同居伴侣之子女；

及

(c) 该名人士或该名人士配偶或同居

伴侣之受养人。

于关连人士之定义中，联营公司包括

该联营公司之附属公司，而合营企业

包括该合营企业之附属公司。

分部报告

综合财务报表内所呈报之经营分部及

各分部项目之金额，与定期就本集团

各业务线及地域之资源分配及表现评

估而向本集团之主要营运决策者（即本

公司董事会（「董事会」）提供之财务资

料一致。

就财务报告而言，个别重大之经营分

部不会汇集计算，惟拥有类似经济特

征及在产品及服务性质、生产过程性

质、客户类别或种类、分销产品或提

供服务之方法以及监管环境性质方面

类似之分部除外。个别不重大之经营

分部倘具备大部分该等特质，亦可以

汇集计算。

2. PRINCIPAL ACOUNTING POLICIES –

continued

Related parties – continued

Close members of the family of a person are those family

members who may be expected to influence, or be

influenced by, that person in their dealings with the entity

and include:

(a) that person’s children and spouse or domestic partner;

(b) children of that person’s spouse or domestic partner;

and

(c) dependants of that person or that person’s spouse or

domestic partner.

In definition of a related party, an asociate includes

subsidiaries of the asociate and a joint venture includes

subsidiaries of the joint venture.

Segment reporting

Operating segments, and the amounts of each segment

item reported in the consolidated financial statements, are

identified from the financial information provided regularly

to the Group’s chief operating decision maker, who is

the Board of directors (the “Board”) of the Company, for

the purpose of alocating resources to, and asesing the

performance of, the Group’s various lines of busines and

geographical locations.

Individual material operating segments are not agregated

for financial reporting purposes unles the segments have

similar economic characteristics and are similar in respect

of the nature of products and services, the nature of

production proceses, the type or clas of customers, the

methods used to distribute the products or provide the

services, and the nature of the regulatory environment.

Operating segments which are not individualy material

may be agregated if they share a majority of these criteria.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

3. 香港财务报告会计准则的未来

变动

于综合财务报表获批准之日，香港会

计师公会已颁布以下于本年度尚未生

效（本集团未有提前采纳）之经修订香

港财务报告会计准则。

香港会计准则第21

号之修订

缺乏可交换性

[1]

香港财务报告准则

第9号及香港财务

报告准则第7号之

修订

金融工具分类与计

量之修订

[2]

香港财务报告会计

准则之年度改进

第11册

[2]

香港财务报告准则

第9号及香港财务

报告准则第7号之

修订

涉及依赖自然能源

生产电力的合同

[2]

香港财务报告准则

第18号

财务报表之呈列与

披露

[3]

香港财务报告准则

第19号

无公众问责性之附

属公司：披露

[3]

香港财务报告准则

第10号及香港会

计准则第28号之

修订

投资者与其联营公

司或合营企业之

间之资产销售或

注资

[4]

[1]

于二零二五年一月一日或之后开始的

年度期间生效

[2]

于二零二六年一月一日或之后开始的

年度期间生效

[3]

于二零二七年一月一日或之后开始的

年度期间生效

[4]

生效日期待定

董事会预期于未来期间采纳此等经修

订香港财务报告会计准则将不会对本

集团业绩产生任何重大影响。

3. FUTURE CHANGES IN HKFRS

ACOUNTING STANDARDS

At the date of authorisation of the consolidated financial

statements, the HKICPA has isued the folowing revised

HKFRS Acounting Standards that are not yet efective for

the curent year, which the Group has not early adopted.

Amendments to HKAS 21Lack of Exchangeability

[1]

Amendments to HKFRS 9

and HKFRS 7

Amendments to the

Clasification and

Measurement of Financial

Instruments

[2]

Anual Improvements to

HKFRS Acounting

Standards

Volume 11

[2]

Amendments to HKFRS 9

and HKFRS 7

Contracts Referencing

Nature-dependent

Electricity

[2]

HKFRS 18Presentation and Disclosure in

Financial Statements

[3]

HKFRS 19Subsidiaries without Public

Acountability: Disclosures

[3]

Amendments to HKFRS

10 and HKAS 28

Sale or Contribution of Asets

betwen an Investor and its

Asociate or Joint Venture

[4]

[1]

Efective for anual periods begining on or after 1 January

[2]

Efective for anual periods begining on or after 1 January

[3]

Efective for anual periods begining on or after 1 January

[4]

The efective date to be determined

The Board does not anticipate that the adoption of these

revised HKFRS Acounting Standards in future periods wil

have any material impact on the result of the Group.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

4. 关键会计估计及判断

管理层于编制综合财务报表时会作出

关于未来之估计及假设以及判断。有

关估计、假设及判断会影响本集团会

计政策之应用、资产、负债、收入及

开支之呈报金额以及所作出之披露。

管理层会持续根据经验及相关因素（包

括在各种情况下认为对未来事件作出

之合理预期）对有关估计、假设及判断

作出评估。于适用时，会计估计之修

订会于作出修订之期间及未来期间（如

有关修订同时影响未来期间）确认。

估计不确定因素之主要来源

预期信贷亏损之亏损拨备

本集团管理层通过使用个种输入数据

及假设（包括违约风险及预期亏损率）

估计按摊销成本计量的金融资产的亏

损拨备，该等资产包括应收账项、贷

款及垫款、其他应收款项及强制按公

允值计入其他全面收益。该估计涉及

高度不确定性，乃基于本集团的历史

资料、抵押物业及证券抵押品的可收

回金额、过往对借款人的追收记录、

借款人的信贷集中风险、本集团的实

际损失经验、现有市况乃至于各报告

期末的前瞻性估计而进行。倘预期与

原有估计不同，其差异将影响按摊销

成本计量及强制按公允值计入其他全

面收益的金融资产账面值。估计预期

信贷亏损所用主要假设及输入数据的

详情载于综合财务报表附注6。

4. CRITICAL ACOUNTING ESTIMATES

AND JUDGEMENTS

Estimates and asumptions concerning the future and

judgements are made by the management in the preparation

of the consolidated financial statements. They afect the

aplication of the Group’s acounting policies, reported

amounts of asets, liabilities, income and expenses, and

disclosures made. They are asesed on an on-going basis

and are based on experience and relevant factors, including

expectations of future events that are believed to be

reasonable under the circumstances. Where apropriate,

revisions to acounting estimates are recognised in the

period of revision and future periods, in case the revision

also afects future periods.

Key sources of estimation uncertainty

Los alowance for ECL

The Group’s management estimates the los alowance for

financial asets at amortised cost including acounts receivable,

loans and advances, other receivables and Mandatory FVOCI

by using various inputs and asumptions including risk of

a default and expected los rate. The estimation involves

high degre of uncertainty which is based on the Group’s

historical information, recoverable amount of pledged

properties and securities colateral, past colection history

of borowers, concentration risk of borowers, the Group’s

actual los experience, existing market conditions as wel

as forward-loking estimates at the end of each reporting

period. Where the expectation is diferent from the original

estimate, such diference wil impact the carying amount of

the financial asets at amortised cost and Mandatory FVOCI.

Details of the key asumption and inputs used in estimating

ECL are set out in note 6 to the consolidated financial

statements.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

估计不确定因素之主要来源－续

投资物业╱经重估楼宇的公允值

位于香港及英国之楼宇及投资物业

由独立专业估值师行及╱或本公司

董事估计其公允值。估值乃参考于报

告期末邻近地点之同类物业的近期市

场交易价格及╱或市值租金而进行，

而有关投资物业及楼宇于二零二五

年三月三十一日之总公允值分别约

为1,205,315,000港元（二零二四年：

1,105,544,000港元）及58,704,000港元

（二零二四年：60,064,000港元）。近

期市场价格的有利或不利变化可导

致(i)本集团投资物业的公允值出现变

动，并须对损益中汇报的收益或亏损

金额作出相应调整；及(i)本集团楼宇

之重估金额出现变动，并须对其他全

面收益中汇报的收益或亏损金额作出

相应调整。

税项亏损

于报告期末，由于大部分结余须待地

方税务机关进一步批准作实，因此并

无就约266,683,000港元（二零二四年：

261,870,000港元）之若干税项亏损确

认递延税项资产。此外，变现递延税

项资产主要视乎是否有足够未来溢

利或将来可供利用的应课税暂时差异

而定。倘未来实际产生的溢利多于预

测，递延税项资产可能会出现重大确

认，并会于有关确认发生期间的损益

内确认。

4. CRITICAL ACOUNTING ESTIMATES

AND JUDGEMENTS – continued

Key sources of estimation uncertainty – continued

Fair value of investment properties/buildings at

revaluation

The fair value of investment properties located in

Hong Kong and the United Kingdom and building in

revaluation model was determined by an independent

firm of profesional valuers and/or by the directors of

the Company. The valuation performed was arived at

with reference to recent market transaction prices at the

end of reporting period and/or market rental value for

similar properties at similar locations with total fair value

of investment properties and buildings aproximately

HK$1,205,315,000 (2024: HK$1,105,544,000) and

HK$58,704,000 (2024: HK$60,064,000) at 31 March

2025 respectively. Favourable or unfavourable changes

to recent market prices would result in (i) changes in

the fair value of the Group’s investment properties and

coresponding adjustments to the amount of gain or los

reported in profit or los; and (i) change in the revaluation

amount of the buildings of the Group and coresponding

adjustments to the amount of gain or los reported in other

comprehensive income.

Tax loses

At the end of the reporting period, no defered tax aset

has ben recognised in respect of certain tax loses of

aproximately HK$266,683,000 (2024: HK$261,870,000)

due to the majority of the balances are subject to further

aproval by the local tax authority. In adition, the

realisability of the defered tax aset mainly depends on

whether suficient future profits or taxable temporary

diferences wil be available in the future. In cases where the

actual future profits generated are more than expected, a

material recognition of defered tax asets may arise, which

would be recognised in profit or los for the period in which

such recognition takes place.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

5. 资本风险管理

本集团管理其资本，以确保本集团之

实体将能够持续经营，并透过优化债

务及权益结余为股东带来最大回报。

本集团之资本架构包括债务（如适用）

及本公司拥有人应占权益，包含综合

财务报表附注33披露之已发行股本，

以及综合权益变动表披露之储备。管

理层考虑资金成本及各类资本之相

关风险，从而检讨资本架构。有鉴于

此，本集团将透过派付股息、发行新

股以及发行新债务或赎回现有债务而

平衡整体资本架构。年内，本集团之

整体策略维持不变。

集团若干实体受到香港证券及期货事

务监察委员会（「证监会」）所规管，根

据香港证券及期货（财政资源）规则需

要遵守财政资源规定。本集团受规管

实体须遵守证券及期货（财政资源）规

则下的最低缴足股本规定及速动资金

规定。管理层每日密切注视该等实体

之速动资金水平，确保遵守证券及期

货（财政资源）规则下的最低速动资金

规定。本集团受规管实体于截至二零

二五年及二零二四年三月三十一日止

年度内一直遵守证券及期货（财政资

源）规则之资金规定。

5. 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 capital

structure of the Group consists of debt when aplicable,

and equity atributable to owners of the Company,

comprising isued share capital as disclosed in note 33

to the consolidated financial statements respectively and

reserves as disclosed in the consolidated statement of

changes in equity. The management reviews the capital

structure by considering the cost of capital and the risks

asociated with each clas of capital. In view of this, the

Group wil balance its overal capital structure through

the payment of dividends, new share isues as wel as the

isue of new debt or the redemption of existing debt. The

Group’s overal strategy remains unchanged throughout the

year.

Certain group entities are regulated by the Hong Kong

Securities and Futures Comision (the “SFC”) and

are required to comply with the financial resources

requirements acording to the Hong Kong Securities and

Futures (Financial Resources) Rules (the “SF(FR)R”). The

Group’s regulated entities are subject to minimum paid-up

share capital requirements and liquid capital requirements

under the SF(FR)R. Management closely monitors, on a

daily basis, the liquid capital level of these entities to ensure

compliance with the minimum liquid capital requirements

under the SF(FR)R. The Group’s regulated entities have

complied with the capital requirements imposed by the

SF(FR)R throughout the years ended 31 March 2025 and

2024.

---

2025
二零二五年
HK$’000
千港元
220,328
5,254,045
123,657
(661,124)

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

6. FINANCIAL INSTRUMENTS

Categories of financial instruments

二零二四年

NotesHK$’000

附注千港元

Financial asets金融资产

Financial asets at FVPL按公允值计入损益之

金融资产209,586

Amortised cost按摊销成本(a)5,271,324

Mandatory FVOCI强制按公允值计入

其他全面收益94,156

Financial liabilities金融负债

Amortised cost按摊销成本(b)(259,498)

Notes:

(a) Financial asets at amortised cost include acounts receivable,

loans and advances, deposits and other receivables (excluding

prepayments), bank balances – client acounts and bank

balances – general acounts and cash.

(b) Financial liabilities at amortised cost include acounts

payable and acrued charges and other payables (excluding

receipt in advance).

Financial risk management objectives and policies

The Group’s major financial instruments include investments,

acounts receivable, loans and advances, deposits and other

receivables, bank balances and cash, acounts payable

and acrued charges and other payables. Details of these

financial instruments are disclosed in respective notes to

the consolidated financial statements. The risks asociated

with these financial instruments and 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.

6. 金融工具

各类金融工具

附注：

(a) 按摊销成本计量之金融资产包括应收

账项、贷款及垫款、按金及其他应收

款项（不包括预付款项）、银行结余－

客户账户以及银行结余－一般账户及

现金。

(b) 按摊销成本计量之金融负债包括应付

账项、应计费用及其他应付款项（不

包括预收款项）。

财务风险管理目标及政策

本集团之主要金融工具包括投资、应

收账项、贷款及垫款、按金及其他应

收款项、银行结余及现金、应付账项

及应计费用及其他应付款项。此等金

融工具之详情于综合财务报表之有关

附注披露。此等金融工具所附带之风

险以及减低有关风险之政策载列如

下。管理层致力管控此等风险，确保

适时并有效地推行适当措施。

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

市场风险

市场风险是指利率、股本价格或外币

汇率之变动令一项金融工具之公允值

改变的风险。

利率风险

本集团因可变利率银行结余而面对现

金流量利率风险。本集团目前并无利

率对冲政策。然而，管理层监察利率

风险，并将于有需要时考虑对冲重大

利率风险。

敏感度分析

管理层认为，由于报告期末银行结余

的利率偏低，本集团因市场利率变动

而产生的可变利率银行结余现金流量

利率风险不大，因此并无就现金流量

利率风险编制敏感度分析。

其他价格风险

本集团投资于上市股本证券及上市债

务证券，因而面对股本价格风险。本

公司董事密切注视此等金融工具的组

合，从而管控相关风险。此等金融工

具的公允值将因为（其中包括）相关上

市股本证券及上市债务证券的收市

价之变动而受到正面或负面影响。

敏感度分析

敏感度分析是根据于报告期末所面对

之股本价格风险而厘定。倘相关上市

股本工具之价格上升╱下跌10%（二

零二四年：10%）而所有其他可变因素

维持不变，本集团本年度溢利将因为

上市股本证券之公允值变动而增加╱

减少约7,621,000港元（二零二四年：

6,979,000港元）。倘相关上市债务证券

之价格上升╱下跌10%（二零二四年：

10%）而所有其他可变因素维持不变，

本集团本年度其他全面收益将因为上

市债务证券之公允值变动而增加╱

减少约10,326,000港元（二零二四年：

该年度其他全面开支将减少╱增加约

7,862,000港元）。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Market risk

Market risk can be described as the risk of change in fair

value of a financial instrument due to changes in interest

rates, equity prices or foreign curency exchange rates.

Interest rate risk

The Group is exposed to cash flow interest rate risk in

relation to variable-rate bank balances. The Group curently

does not have an interest rate hedging policy. However,

the management monitors interest rate exposure and wil

consider hedging significant interest rate risk should the

ned arise.

Sensitivity analysis

The management considers that the Group’s exposure to

cash flow interest rate risk on variable-rate bank balances, as

a result of the change of market interest rate is insignificant

due to low interest rates on bank balances at the end of the

reporting period, thus no sensitivity analysis is prepared for

cash flow interest rate risk.

Other price risk

The Group is exposed to equity price risk through its

investments in listed equity securities and listed debt

securities. The directors of the Company manage the

exposure by closely monitoring the portfolio of these

financial instruments. The fair value of these financial

instruments wil be afected either positively or negatively,

amongst others, by the changes in the closing market

prices of the relevant listed equity securities and listed debt

securities.

Sensitivity analysis

The sensitivity analysis has ben determined based on the

exposure to equity price risks at the end of the reporting

period. If the prices of the respective listed equity

instruments had ben 10% (2024: 10%) higher/lower, and

held other variables constant, the Group’s profit for the year

would increase/decrease by aproximately HK$7,621,000

(2024: HK$6,979,000), as a result of changes in the

fair value of listed equity securities. If the prices of the

respective listed debt securities had ben 10% (2024: 10%)

higher/lower, and held other variables constant, the Group’s

other comprehensive income for the year would increase/

decrease by aproximately HK$10,326,000 (2024: other

comprehensive expense for the year would decrease/increase

by aproximately HK$7,862,000), as a result of changes in

the fair value of listed debt securities.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

市场风险－续

货币风险

本公司董事认为，由于集团实体之大

部分交易与金融资产及负债是以有

关实体之功能货币计值，故并无面对

重大货币风险，而美元方面之风险

有限，原因为美元是与港元挂钩。因

此，并无根据货币风险呈列敏感度分

析。

信贷风险

综合财务状况表之已确认金融资产的

账面值为扣除减值亏损并代表本集团

面对的信贷风险。

因交易对方未能履行责任而为本集团

带来财务亏损是本集团所面对的最大

信贷风险，此乃来自综合财务状况表

所列各项已确认金融资产之账面值。

本集团面对信贷风险，该风险指交易

对方于到期时未能支付全数。倘于报

告期末预期将录得亏损，本集团会就

此作减值拨备。经济或某一行业分部

之环境如有重大变动，可使产生之亏

损与报告期末已作拨备者不同。因

此，管理层审慎管控信贷风险。根据

香港财务报告准则第15号，本集团对

金融资产（除应收账项外）之内部信贷

评级评估乃按以下类别编制：

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Market risk – continued

Curency risk

In the opinion of the directors of the Company, the

curency risk exposure is not significant as most of the

transactions and financial asets and liabilities of the group

entities are denominated in the functional curencies of the

respective entities and, in the case of United States dolars

(“US$”), the exposures are limited as HK$ is peged to

US$. Acordingly, no sensitivity analysis has ben presented

on the curency risk.

Credit risk

The carying amount of financial asets recognised on the

consolidated statement of financial position, which is net of

impairment loses, represents the Group’s exposure to credit

risk.

The Group’s maximum exposure to credit risk which

wil cause a financial los to the Group due to failure to

discharge an obligation by the counterparties arises from

the carying amounts of the respective recognised financial

asets as stated in the consolidated statement of financial

position.

The Group exposes to credit risk, which is the risk that a

counterparty wil be unable to pay amounts in ful when

due. Impairment alowances are made for loses that are

expected at the end of the reporting period. Significant

changes in the economy or environment of a particular

industry segment could result in loses that are diferent

from those provided for at the end of the reporting

period. Management therefore carefuly manages its

exposure to credit risk. The Group’s internal credit risk

grading asesment for financial asets, except for acounts

receivable under HKFRS 15, compiled as the folowing

categories:

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

内部

信贷评级

描述预期信贷

亏损之处理

方法

履约中有关结余之

信贷风险

自首次确

认后并无

显著增加

并将确认

12个月预

期信贷亏

损

12个月

（正常信

贷质素）

履约情况

欠佳

有关结余之

信贷风险

自首次确

认后显著

增加并将

确认全期

预期信贷

亏损

全期（信贷

风险显著

增加）

不履约有关结余出

现客观减

值凭证并

将确认全

期预期信

贷亏损

全期（已信

贷减值）

撇销有关结余出

现凭证显

示债务人

处于严重

财政困难

而本集团

实际上并

无收回款

项之前景

金额予以

撇销

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Internal credit

rating

DescriptionECL treatment

PerformingThe balances that

have not had a

significant increase

in credit risk since

initial recognition

and 12-month

ECL wil be

recognised

12-month

(Normal

Credit

Quality)

UnderperformingThe balances that

have had a

significant increase

in credit risk since

initial recognition

and for which the

lifetime ECL wil

be recognised

Lifetime

(Significant

increase in

Credit Risk)

Not performingThe balances that

have objective

evidence of

impairment and

for which the

lifetime ECL wil

be recognised

Lifetime

(Credit-

impaired)

Write-ofThe balances that

have evidence

indicating that

the debtor is in

severe financial

dificulty and the

Group has no

realistic prospect of

recovery

Amount is

writen of

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

应收保证金客户账项

本集团仅向认可且信誉卓著的第三方

提供融资服务。本集团的政策是所有

该等保证金客户均须接受信贷核实程

序。保证金贷款乃以已质押有价证券

作抵押并设定保证金融通额以确保个

别保证金客户的已质押有价证券公允

值的若干比例高于相应未偿还贷款。

由于应收保证金客户账项总额的51%

（二零二四年：50%）是应收本集团十

大保证金客户之款项，因此本集团的

信贷风险集中。

鉴于证券保证金融资业务之性质，本

公司董事认为账龄分析并无额外作

用，因此并无披露账龄分析。

本集团的客户基础由广大客户组成，

而应收保证金客户账项以共有风险特

征分类，该等特征可代表客户按照合

约条款支付所有到期欠款的能力。

估计预期信贷亏损及厘定自初始确认

以来信贷风险有否显著增加、金融资

产是否有信贷减值及债务违约损失金

额时，本集团会考虑保证金客户的信

贷质素、抵押品相对应收账项结余比

率、保证金客户之保证金短欠金额及

已质押有价证券，并就债务人特定前

瞻性因素及金融业之一般经济条件作

出调整，以估计该等金融资产的违约

概率，乃至各情况下违约的损失。年

内所作估计技巧或方法并无改变。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Acounts receivable from margin clients

The Group provides financing services only to recognised

and creditworthy third parties. It is the Group’s policy that

al these margin clients are subject to credit verification

procedures. The margin loans are secured by pledged

marketable securities and margin facilities are set to

ensure that certain proportion of the fair value of pledged

marketable securities of the individual margin clients is

higher than the coresponding outstanding loans.

The Group has concentration of credit risk as 51% (2024:

50%) of the total acounts receivable from margin clients

was due from the Group’s ten largest margin clients.

No aging analysis is disclosed, as in the opinion of the

directors of the Company, the aging analysis does not

give aditional value in view of the nature of busines of

securities margin financing.

The Group’s customer base consists of a wide range of

clients and the acounts receivable from margin clients

are categorised by comon risk characteristics that are

representative of the customers’ abilities to pay al amounts

due in acordance with the contractual terms.

In estimating the ECL and in determining whether there is

a significant increase in credit risk since initial recognition,

whether the financial aset is credit-impaired and the

amount of los given default, the Group has taken into

acount the credit quality of margin clients, the colateral

to acounts receivable balances ratio, amount of margin

shortfal of margin clients and pledged marketable securities

and adjusted for forward-loking factors that are specific

to the debtors and general economic conditions of the

financial industry, in estimating the probability of default of

these financial asets, as wel as the los upon default in each

case. There was no change in the estimation techniques or

methodology made during the year.

---

1,216,509	6,776	1,209,733
142,699	47,651	95,048
910,260	567,407	342,853
2,269,468	621,834	1,647,634
971,106	123,884	847,222
1,298,362	497,950	800,412
2,269,468	621,834	1,647,634

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

应收保证金客户账项－续

本集团已建立保证金客户信贷风险

分类系统，并根据保证金客户分类

（为在三类内部信贷评级中的其中一

类）进行信贷风险评估。于报告期末

之应收保证金客户账项的预期信贷

亏损资料概述如下。经考虑以上因

素，已于本年度确认减值亏损净额拨

备约138,429,000港元（二零二四年：

128,590,000港元）。

于二零二五年三月三十一日

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Acounts receivable from margin clients – continued

The Group has established a margin client credit risk

clasification system and performs credit risk asesment

based on margin client clasification in one of thre

categories of internal credit rating. The information about

the ECL for the acounts receivable from margin clients

at the end of the reporting period is sumarised below.

After considering the above factors, provision of net

impairment los of aproximately HK$138,429,000 (2024:

HK$128,590,000) was recognised during the year.

At 31 March 2025

Internal credit ratingBasis of ECL

Gros

carying

amount

Los

alowance

Net carying

amount

内部信贷评级

预期信贷

亏损基准总账面值亏损拨备净账面值

HK$’000HK$’000HK$’000

千港元千港元千港元

Performing 履约中12-month 12个月

Underperforming 履约情况欠佳Lifetime 全期

Not performing 不履约Lifetime 全期

Represented by:为：

Ten largest margin clients

(including Mr. Hung Hon Man

and his close family members)

十大保证金客户

（包括洪汉文先生及

其紧密家族成员）

Other margin clients其他保证金客户

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

应收保证金客户账项－续

于二零二四年三月三十一日

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Acounts receivable from margin clients – continued

At 31 March 2024

Internal credit ratingBasis of ECL

Gros

carying

amount

Los

alowance

Net

carying

amount

内部信贷评级

预期信贷

亏损基准总账面值亏损拨备净账面值

HK$’000HK$’000HK$’000

千港元千港元千港元

Performing 履约中12-month 12个月1,295,71213,9501,281,762

Underperforming 履约情况欠佳Lifetime 全期355,01633,995321,021

Not performing 不履约Lifetime 全期748,089506,830241,259

2,398,817554,7751,844,042

Represented by:为：

Ten largest margin clients十大保证金客户1,024,04193,677930,364

Directors and their close family

members which are not included

in the ten largest margin clients

(including Mr. Hung Hon Man

and his close family members)

董事及彼等之紧密

家族成员，并不包括

于十大保证金客户

（包括洪汉文先生及

其紧密家族成员）内12,7797212,707

Other margin clients其他保证金客户1,361,997461,026900,971

2,398,817554,7751,844,042

---

13,950	33,995	506,830	554,775
(6,740)	13,705	131,464	138,429
(434)	(49)	(70,887)	(71,370)
6,776	47,651	567,407	621,834

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

应收保证金客户账项－续

于二零二五年三月三十一日，本集团

就应收保证金客户账项确认亏损拨

备约621,834,000港元（二零二四年：

554,775,000港元）。年内应收保证金客

户账项的亏损拨备变动概述如下。

截至二零二五年三月三十一日止年度

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Acounts receivable from margin clients – continued

At 31 March 2025, the Group recognised los alowance of

aproximately HK$621,834,000 (2024: HK$554,775,000)

on its acounts receivable from margin clients. The

movement in the los alowance for acounts receivable

from margin clients during the year is sumarised below.

Year ended 31 March 2025

12-month ECLifetime ECL

12个月

预期信贷亏损全期预期信贷亏损

Performing

Under-

performingNot performingTotal

履约中履约情况欠佳不履约总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

At the begining of the reporting period于报告期初

(Decrease) Increase in alowance, net（减少）增加拨备净额

Amount writen of撇销金额

At the end of the reporting period于报告期末

---

93,329	461,446	554,775
30,555	107,874	138,429
–	(71,370)	(71,370)
123,884	497,950	621,834

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

应收保证金客户账项－续

为：

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Acounts receivable from margin clients – continued

Represented by:

Ten largest

margin clients

(including

Mr. Hung Hon

Man and his

close family

members)

Other margin

clientsTotal

十大保证金

客户（包括

洪汉文先生及其

紧密家族成员）

其他保证金

客户总计

HK$’000HK$’000HK$’000

千港元千港元千港元

At the begining of the reporting period于报告期初

Increase in alowance, net增加拨备净额

Amount writen of撇销金额

At the end of the reporting period于报告期末

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

应收保证金客户账项－续

截至二零二四年三月三十一日止年度

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Acounts receivable from margin clients – continued

Year ended 31 March 2024

12-month ECLifetime ECL

12个月

预期信贷亏损全期预期信贷亏损

Performing

Under-

performingNot performingTotal

履约中履约情况欠佳不履约总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

At the begining of the reporting period于报告期初17,54727,915380,723426,185

(Decrease) Increase in alowance, net（减少）增加拨备净额(3,597)6,080126,107128,590

At the end of the reporting period于报告期末13,95033,995506,830554,775

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

应收保证金客户账项－续

为：

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Acounts receivable from margin clients – continued

Represented by:

Ten largest

margin clients

Directors and

their close family

members which

are not included

in the ten largest

margin clients

(including

Mr. Hung Hon

Man and his

close family

members)

Other margin

clientsTotal

十大保证金

客户

董事及彼等之

紧密家族成员，

并不包括

于十大保证金

客户（包括

洪汉文先生

及其紧密

家族成员）内

其他保证金

客户总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

At the begining of the reporting period于报告期初54,263260371,662426,185

Increase (Decrease) in alowance, net增加（减少）拨备净额39,414(188)89,364128,590

At the end of the reporting period于报告期末93,67772461,026554,775

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

应收保证金客户账项－续

以下结余总账面值的重大变动导致年

内亏损拨备增加：

(i) 由于未全数获抵押之保证金贷

款短欠部分增加约725,238,000港

元（二零二四年：660,240,000港

元），导致债务违约损失上升；及

(i) 由于应收不履约保证金客户账项

方面的还款困难，亏损拨备增加

约17,407,000港元（二零二四年：

99,716,000港元）。

本集团就出现信贷减值的应收保证金

客户账项持有约264,034,000港元（二零

二四年：171,152,000港元）之已抵押证

券作为抵押品。

贷款及垫款

管理层已制定放债政策并持续监察信

贷风险承担。本集团仅向认可且信誉

卓著的第三方提供贷款。本集团的政

策是所有借款人均需接受信贷核实程

序。信贷核实程序包括根据客户的财

务状况、过往经验及其他因素（例如担

保或抵押品）对客户的信贷质素进行评

估。另外，本集团亦有其他监察程序

以确保采取跟进措施收回逾期未付的

债项。

于二零二五年三月三十一日，由于全

部贷款及垫款中的70%（二零二四年：

67%）是本集团放债分部内的应收五大

借款人之款项，因此本集团的信贷风

险集中。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Acounts receivable from margin clients – continued

The folowing significant changes in the gros carying

amounts of the balances contributed to the increase in the

los alowance during the year:

(i) Increase in los given default rate due to the increase

in shortfal portion of margin loans which are not fuly

secured amounted to aproximately HK$725,238,000

(2024: HK$660,240,000); and

(i) Increase in los alowance of aproximately HK$17,407,000

(2024: HK$99,716,000) as a result of dificulties on

repayment by acounts receivable from not performing

margin clients.

The Group has pledged securities as colateral amounted to

aproximately HK$264,034,000 (2024: HK$171,152,000)

in respect of the credit-impaired acounts receivable from

margin clients.

Loans and advances

Management has money lending policies in place and the

exposure to the credit risk is monitored on an ongoing

basis. The Group grants loans only to recognised and

creditworthy third parties. It is the Group’s policy that al

these borowers are subject to credit verification procedures.

The credit verification procedures include asesment on

the credit quality of the customer based on the customer’s

financial position, past experience and other factors such as

security or colateral. Also, the Group has other monitoring

procedures to ensure that folow-up action is promptly

taken to recover overdue debts.

At 31 March 2025, the Group has concentration of credit

risk as 70% (2024: 67%) of total loans and advances was

due from the Group’s five largest borowers, within the

money lending segment.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

贷款及垫款－续

在估计预期信贷亏损及判断信贷风险

自初始确认后有否显著增加以及金融

资产是否有信贷减值时，本集团会考

虑借款人的过往实际信贷亏损经验及

对方的财务状况，当中参考（其中包

括）个人客户的背景调查、已抵押资产

的金额、彼等的管理或经审核账目或

可用新闻资料，并就债务人特定前瞻

性因素及对方营运所在行业的一般经

济条件作出调整，以估计该等金融资

产的违约概率，乃至各情况下违约的

损失。年内所作估计技巧或方法并无

改变。

本集团已建立贷款信贷风险分类系

统，并根据贷款分类（为在三类内部信

贷评级中的其中一类）进行信贷风险

管理。于报告期末之应收贷款的预期

信贷亏损资料概述如下。经考虑以上

因素，已于本年度确认减值亏损净额

拨备约20,684,000港元（二零二四年：

5,803,000港元）。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Loans and advances – continued

In estimating the ECL and in determining whether there is

a significant increase in credit risk since initial recognition

and whether the financial aset is credit-impaired, the

Group has taken into acount the historical actual credit

los experience of the borowers and the financial position

of the counterparties by reference to, among others, the

background search for individual clients, amount of pledged

asets, their management or audited acounts or available

pres information, adjusted for forward-loking factors that

are specific to the debtors and general economic conditions

of the industry in which the counterparties operate, in

estimating the probability of default of these financial

asets, as wel as the los upon default in each case. There

was no change in the estimation techniques or methodology

made during the year.

The Group has established a loan credit risk clasification

system and performs credit risk management based on

loan clasification in one of thre categories of internal

credit rating. The information about the ECL for the loan

receivables at the end of the reporting period is sumarised

below. After considering the above factors, provision of net

impairment los of aproximately HK$20,684,000 (2024:

HK$5,803,000) was recognised during the year.

---

213,000	644	212,356
78,540	1,102	77,438
291,540	1,746	289,794
70,000	1,156	68,844
97,704	24,965	72,739
167,704	26,121	141,583
69,000	3,000	66,000
528,244	30,867	497,377

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

贷款及垫款－续

于二零二五年三月三十一日

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Loans and advances – continued

At 31 March 2025

Internal credit ratingBasis of ECL

Gros carying

amount

Los

alowance

Net carying

amount

内部信贷评级预期信贷亏损基准总账面值亏损拨备净账面值

HK$’000HK$’000HK$’000

千港元千港元千港元

Performing 履约中

– Thre out of five largest borowers

五大借款人中的三名借款人

12-month 12个月

– Other borowers 其他借款人12-month 12个月

Underperforming 履约情况欠佳

– One out of five largest borowers

五大借款人中的一名借款人

Lifetime 全期

– Other borowers 其他借款人Lifetime 全期

Not performing 不履约

– One out of five largest borowers

五大借款人中的一名借款人

Lifetime 全期

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

贷款及垫款－续

于二零二四年三月三十一日

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Loans and advances – continued

At 31 March 2024

Internal credit ratingBasis of ECL

Gros carying

amount

Los

alowance

Net carying

amount

内部信贷评级预期信贷亏损基准总账面值亏损拨备净账面值

HK$’000HK$’000HK$’000

千港元千港元千港元

Performing 履约中

– Thre out of five largest borowers

五大借款人中的三名借款人

12-month 12个月

150,000635149,365

– Other borowers 其他借款人12-month 12个月88,43032888,102

238,430963237,467

Underperforming 履约情况欠佳

– Two out of five largest borowers

五大借款人中的两名借款人

Lifetime 全期

119,0008,202110,798

– Other borowers 其他借款人Lifetime 全期43,10171442,387

162,1018,916153,185

Not performing 不履约Lifetime 全期304304–

400,83510,183390,652

---

2025
二零二五年
HK$’000
千港元
10,079
–
49,250
150,000
288,048
497,377

2025
二零二五年
HK$’000
千港元
404,663
100
92,614
497,377

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

贷款及垫款－续

账龄分析

根据相关合约所载的贷款开始日期编

制的应收贷款（扣除亏损拨备）的账龄

分析如下：

按合约到期日编制的应收贷款（扣除亏

损拨备）的账龄分析如下：

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Loans and advances – continued

Aging analysis

Aging analysis of loan receivables (net of los alowance)

prepared based on loan comencement date set out in the

relevant contracts is as folows:

二零二四年

HK$’000

千港元

Les than 1 month少于1个月4,978

1 to 3 months1至3个月116,483

4 to 6 months4至6个月10,312

7 to 12 months7至12个月20,014

Over 12 months超过12个月238,865

At the end of the reporting period于报告期末390,652

Aging analysis of loan receivables (net of los alowance)

prepared based on contractual due date is as folows:

二零二四年

HK$’000

千港元

Not yet past due尚未逾期348,854

Les than 1 month past due逾期少于1个月–

Over 3 months past due逾期超过3个月41,798

At the end of the reporting period于报告期末390,652

---

–	963	963	297	8,923	9,220	–	10,183
644	139	783	859	16,042	16,901	3,000	20,684
644	1,102	1,746	1,156	24,965	26,121	3,000	30,867

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

贷款及垫款－续

于二零二五年三月三十一日，本

集团就贷款及垫款确认亏损拨备

约30,867,000港元（二零二四年：

10,183,000港元）。年内贷款及垫款的

亏损拨备变动概述如下。

截至二零二五年三月三十一日止年度

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Loans and advances – continued

At 31 March 2025, the Group recognised los alowance of

aproximately HK$30,867,000 (2024: HK$10,183,000) on

its loans and advances. The movement in the los alowance

for loans and advances during the year is sumarised below.

Year ended 31 March 2025

12-month ECLifetime ECL

12个月预期信贷亏损全期预期信贷亏损

PerformingUnderperforming

Not

performingTotal

履约中履约情况欠佳不履约总计

Thre out of

five largest

borowers

Other

borowersTotal

One out of

five largest

borowers

Other

borowersTotal

One out of

five largest

borowers

五大借款人

中的三名

借款人其他借款人总计

五大借款人

中的一名

借款人其他借款人总计

五大借款人

中的一名

借款人

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

At the begining of the

reporting period

于报告期初

Increase in alowance, net增加拨备净额

At the end of the reporting

period

于报告期末

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

贷款及垫款－续

截至二零二四年三月三十一日止年度

于二零二五年三月三十一日，信贷风

险大幅增加是指借款人财务表现恶化

导致违约风险率上升。

于二零二五年三月三十一日，并无对

账面值约为184,610,000港元（二零二四

年：105,970,000港元）的贷款及垫款确

认亏损拨备，因为相关的已质押资产

之公允值约为595,651,000港元（二零

二四年：286,251,000港元）。

管理层密切监察贷款之信贷质素，并

无迹象显示逾期或减值之应收贷款将

无法收回。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Loans and advances – continued

Year ended 31 March 2024

12-month ECLifetime ECL

12个月预期信贷亏损全期预期信贷亏损

PerformingUnderperforming

Not

performingTotal

履约中履约情况欠佳不履约总计

Thre out of

five largest

borowers

Other

borowersTotal

Two out of

five largest

borowers

Other

borowersTotal

Other

borowers

五大借款人

中的三名

借款人其他借款人总计

五大借款人

中的两名

借款人其他借款人总计其他借款人

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

At the begining of the

reporting period

于报告期初

1,1131,3122,425–1,9551,955–4,380

(Decrease) Increase in

alowance, net

（减少）增加拨备净额

(478)(984)(1,462)8,202(1,241)6,9613045,803

At the end of the reporting

period

于报告期末

6353289638,2027148,91630410,183

At 31 March 2025, the significant increase in credit risk

refers to increase in rate for exposure at default due to the

deterioration of financial performance of the borower.

At 31 March 2025, no los alowance was recognised for

loans and advances with carying amounts of aproximately

HK$184,610,000 (2024: HK$105,970,000) due to the

relevant pledged asets with fair value of aproximately

HK$595,651,000 (2024: HK$286,251,000).

The management closely monitor the credit quality of the

loans and there are no indications that the loan receivables

neither past due nor impaired wil be uncolectible.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

上市债务证券

本集团仅投资于拥有至少为B3的穆迪

信贷评级之交易对方之报价和流动债

务证券。

于估计预期信贷亏损时，本集团已计

及过去年度的过往实际信贷亏损经验

及交易对方的财务状况（参考（其中包

括）其管理或经审核账目及可得公开资

料），并就交易对方经营所在行业的整

体经济状况及未来前景以及各种有关

实际及预测经济资料的外部资料来源

（例如经济专家报告、金融分析师及政

府机构就估计该等金融资产违约概率

刊发的资料）以及各情况下的违约损失

率作出调整。经考虑交易对方的财务

状况及信贷质素后，本集团管理层认

为该等金融资产的预期信贷亏损不重

大。

年内所作估计技巧或方法并无改变。

经考虑上述因素后，年内确认减值亏

损净额拨备约2,098,000港元（二零二四

年：减值亏损净额拨回约3,383,000港

元）。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Listed debt securities

The Group invests only on quoted and liquid debt securities

with counterparties that have a credit rating of at least B3

from Mody’s.

In estimating the ECL, the Group has taken into acount

the historical actual credit los experience over the past years

and the financial position of the counterparties by reference

to, among others, their management or audited acounts

and available pres information, adjusted for general

economic conditions and future prospects of the industry

in which the counterparties operate and various external

sources of actual and forecast economic information such

as information published by economic expert reports,

financial analysts and government bodies in estimating

the probability of default of these financial asets, as wel

as the los upon default in each case. The management of

the Group considers the ECL of these financial asets to be

insignificant after taking into acount the financial position

and credit quality of the counterparties.

There was no change in the estimation techniques or

methodology made during the year. After considering

the above factors, provision of net impairment los of

aproximately HK$2,098,000 (2024: reversal of net

impairment los of aproximately HK$3,383,000) was

recognised during the year.

---

118,195	3,375
5,462	5,462
123,657	8,837

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

上市债务证券－续

按信贷风险评级范围划分的金融资产

的账面值如下：

于二零二五年三月三十一日

于二零二四年三月三十一日

附注：

(i) 本集团通过审查最新公布的评级并评

估最新公布的评级与先前评估日期

相比是否有任何降级以监察信贷风

险有否显著增加。由于外界信贷评级

下调，于二零二五年三月三十一日，

本集团就不履约债务证券计提拨备

亏损约5,462,000港元（二零二四年：

3,571,000港元）。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Listed debt securities – continued

The carying amounts of the financial asets, by credit risk

rating grades, are as folows:

At 31 March 2025

Internal credit ratingBasis of ECLCarying amountLos alowance

内部信贷评级预期信贷亏损基准账面值亏损拨备

HK$’000HK$’000

千港元千港元

Performing 履约中12-month 12个月

Not performing (Note (i) 不履约（附注(i)）Lifetime 全期

At 31 March 2024

Internal credit ratingBasis of ECLCarying amountLos alowance

内部信贷评级预期信贷亏损基准账面值亏损拨备

HK$’000HK$’000

千港元千港元

Performing 履约中12-month 12个月90,5853,202

Not performing (Note (i) 不履约（附注(i)）Lifetime 全期3,5713,571

94,1566,773

Note:

(i) The Group monitors whether there has ben a significant

increase in credit risk at the reporting date by reviewing

the latest published ratings and asesing whether there is

any downgrade on the latest published ratings compared to

previous asesment date. Los alowance of aproximately

HK$5,462,000 (2024: HK$3,571,000) was provided for the

Group’s not performing debt securities at 31 March 2025

due to their downgrade on the external credit ratings.

---

3,202	3,571	6,773
(47)	47	–
254	1,844	2,098
(34)	–	(34)
3,375	5,462	8,837

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

上市债务证券－续

于二零二五年三月三十一日，本集团

就强制按公允值计入其他全面收益之

债务证券确认亏损拨备约8,837,000港

元（二零二四年：6,773,000港元）。年

内此等债务证券的亏损拨备之变动概

述如下。

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

本集团并无就此等债务证券持有抵押

品。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Listed debt securities – continued

At 31 March 2025, the Group recognised los alowance of

aproximately HK$8,837,000 (2024: HK$6,773,000) on

its debt securities in Mandatory FVOCI. The movement in

the los alowance for these debt securities during the year is

sumarised below.

Year ended 31 March 2025

12-month ECLifetime ECL

12个月预期

信贷亏损

全期预期

信贷亏损

PerformingNot performingTotal

履约中不履约总计

HK$’000HK$’000HK$’000

千港元千港元千港元

At the begining of the reporting period于报告期初

Transfer from performing to not performing由履约中转拨为不履约

Increase in alowance增加拨备

Exchange alignment汇兑调整

At the end of the reporting period于报告期末

Year ended 31 March 2024

12-month ECLifetime ECL

12个月预期

信贷亏损

全期预期

信贷亏损

PerformingNot performingTotal

履约中不履约总计

HK$’000HK$’000HK$’000

千港元千港元千港元

At the begining of the reporting period于报告期初6,7783,40710,185

(Decrease) Increase in alowance（减少）增加拨备(3,547)164(3,383)

Exchange alignment汇兑调整(29)–(29)

At the end of the reporting period于报告期末3,2023,5716,773

The Group has no colateral in respect of these debt

securities.

---

10,809	–	10,809
24,967	24,967	–
35,776	24,967	10,809

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

其他应收款项

估计预期信贷亏损及厘定自初始确认

以来信贷风险有否显著增加以及金融

资产是否有信贷减值时，本集团会考

虑过往实际信贷亏损经验及财务资

料，并就债务人特定前瞻性因素及对

方营运所在行业的一般经济条件作出

调整，以估计该等金融资产的违约概

率，乃至各情况下违约的损失。年内

所作估计技巧或方法并无改变。

经考虑上述因素后，本年度并无确认

减值亏损拨备（二零二四年：减值亏损

净额拨回约59,000港元）。

根据信贷风险评级，金融资产之总账

面值如下：

于二零二五年三月三十一日

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Other receivables

In estimating the ECL and in determining whether there is

a significant increase in credit risk since initial recognition

and whether the financial aset is credit-impaired, the

Group has taken into acount the historical actual credit

los experience, financial information and adjusted for

forward-loking factors that are specific to the debtors

and general economic conditions of the industry in which

the counterparties operate, in estimating the probability

of default of these financial asets, as wel as the los upon

default in each case. There was no change in the estimation

techniques or methodology made during the year.

After considering the above factors, no provision of

impairment los (2024: reversal of net impairment los of

aproximately HK$59,000) was recognised during the year.

The gros carying amounts of the financial asets, by credit

risk rating grades, are as folows:

At 31 March 2025

Internal credit ratingBasis of ECL

Gros

carying

amount

Los

alowance

Net

carying

amount

内部信贷评级预期信贷亏损基准总账面值亏损拨备净账面值

HK$’000HK$’000HK$’000

千港元千港元千港元

Performing 履约中12-month 12个月

Not performing 不履约Lifetime 全期

---

–	24,967	24,967

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

其他应收款项－续

于二零二四年三月三十一日

于二零二五年三月三十一日，管理

层评估一个已终止项目的若干其他

应收款项因交易对手财务状况恶

化而导致信贷风险显著增加，并确

认约24,967,000港元（二零二四年：

24,967,000港元）的全期预期信贷亏

损。年内其他应收款项的亏损拨备变

动概述如下。

截至二零二五年三月三十一日止年度

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Other receivables – continued

At 31 March 2024

Internal credit ratingBasis of ECL

Gros

carying

amount

Los

alowance

Net

carying

amount

内部信贷评级预期信贷亏损基准总账面值亏损拨备净账面值

HK$’000HK$’000HK$’000

千港元千港元千港元

Performing 履约中12-month 12个月6,935–6,935

Not performing 不履约Lifetime 全期24,96724,967–

31,90224,9676,935

At 31 March 2025, the management asesed certain other

receivables of a terminated project had a significant increase

in credit risk due to the deterioration of financial position

of the counterparty and life-time ECL was recognised at

aproximately HK$24,967,000 (2024: HK$24,967,000).

The movement in the los alowance for other receivables

during the year is sumarised below.

Year ended 31 March 2025

12-month ECLifetime ECL

12个月预期

信贷亏损

全期预期

信贷亏损

PerformingNot performingTotal

履约中不履约总计

HK$’000HK$’000HK$’000

千港元千港元千港元

At the begining and the end

of the reporting period

于报告期初及

报告期末

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

信贷风险－续

其他应收款项－续

截至二零二四年三月三十一日止年度

本集团并无就结余持有任何抵押品。

于金融机构之存款

银行结余－客户账户及银行结余－一

般账户及现金之信贷风险有限，因为

大部份交易对方为获国际信贷评级机

构给予高信贷评级之金融机构及拥有

良好信誉的国有银行。两个年度均并

无确认亏损拨备。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Credit risk – continued

Other receivables – continued

Year ended 31 March 2024

12-month ECLifetime ECL

12个月预期

信贷亏损

全期预期

信贷亏损

PerformingNot performingTotal

履约中不履约总计

HK$’000HK$’000HK$’000

千港元千港元千港元

At the begining of the

reporting period

于报告期初

5924,96725,026

Decrease in alowance减少拨备(59)–(59)

At the end of the reporting period于报告期末–24,96724,967

The Group does not hold any colateral over the balances.

Deposits with financial institutions

The credit risk on bank balances – client acounts and bank

balances – general acounts and cash is limited because

majority of the counterparties are financial institutions with

high credit-ratings asigned by international credit-rating

agencies and state-owned banks with god reputation. No

los alowance was recognised for both years.

---

186,998	127,723	–	314,721	314,721
–	346,403	–	346,403	346,403
186,998	474,126	–	661,124	661,124

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

流动资金风险

由于经纪业务为本集团日常业务之一

环，故本集团因为与结算所或经纪及

客户之间结算出现时差而面对流动资

金风险。为应对此项风险，库务队伍

与结算部门紧密合作，一同监控资金

差距额。本集团透过维持充足现金管

理其流动资金风险。作为保障流动资

金措施的一部分，本集团已维持大量

备用银行融资、扩大资金来源及分开

到期日。

流动资金及利率风险列表

下表详述本集团金融负债及租赁负债

根据协定还款条款之剩余合约期限。

下表根据金融负债及租赁负债未贴现

现金流量（按本集团可最早被要求偿还

之日期）而编制。下表包括利息及本金

现金流量。「未贴现金流量总额」一

列与「于报告期末之账面值」一列之间

的差额，代表有关工具应占未来合约

现金流量，惟有关现金流量并无计入

金融负债于综合财务状况表之账面值。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Liquidity risk

As part of its ordinary broking activities, the Group is

exposed to liquidity risk arising from timing diference

betwen setlement with clearing house or brokers and

customers. To adres the risk, the treasury team works

closely with the setlement division on monitoring the

liquidity gap. The Group manages its liquidity risk through

maintaining suficient cash. As part of the measures to

safeguard liquidity, the Group has maintained substantial

stand-by banking facilities, diversifying the funding sources

and spreading out the maturity dates.

Liquidity and interest risk tables

The folowing tables detail the Group’s remaining

contractual maturity for its financial liabilities and lease

liabilities based on the agred repayment terms. The tables

have ben drawn up based on the undiscounted cash flows

of financial liabilities and lease liabilities acording to the

earliest date on which the Group can be required to pay.

The tables include both interest and principal cash flows.

The diference betwen the “Total undiscounted cash flows”

column and the “Carying amount at the end of reporting

period” column represents the future contractual cash

flows atributable to the instrument which are not included

in the carying amount of the financial liabilities on the

consolidated statement of financial position.

Repayable

on demand

Repayable in

les than

1 month

Within

1 year

Total

undiscounted

cash flows

Carying

amount at

the end of

the reporting

period

须应要求

偿还

须于1个月

内偿还1年内

未贴现金

流量总额

于报告期末

之账面值

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

Acounts payable应付账项

Acrued charges and other payables应计费用及其他应付款项

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

流动资金风险－续

流动资金及利率风险列表－续

下表详述本集团若干金融资产之预期

到期日。下表根据金融资产未贴现合

约到期情况（包括该等资产将赚取之利

息），惟就毋须应要求偿还之金融资产

除外。有关分析乃建基于本集团预期

现金流量将于何时出现而编制。「未贴

现金流量总额」一列与「于报告期末

之账面值」一列之间的差额，代表有关

工具应占未来潜在现金流量，惟有关

现金流量并无计入金融资产于综合财

务状况表之账面值。由于流动资金是

根据净资产与负债基准管理，因此，

收录有关金融资产之资料对于理解本

集团流动资金风险管理来说是必须的。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Liquidity risk – continued

Liquidity and interest risk tables – continued

Repayable

on demand

Repayable in

les than

1 month

Within

1 year

Total

undiscounted

cash flows

Carying

amount at

the end of

the reporting

period

须应要求

偿还

须于1个月

内偿还1年内

未贴现金

流量总额

于报告期末

之账面值

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

At 31 March 2024于二零二四年三月三十一日

Acounts payable应付账项189,10562,422–251,527251,527

Acrued charges and other payables应计费用及其他应付款项–7,971–7,9717,971

189,10570,393–259,498259,498

The folowing tables detail the Group’s expected maturity

for certain financial asets. The tables below have ben

drawn up based on the undiscounted contractual maturities

of the financial asets, including interests that wil be

earned on those asets, except for those financial asets

which are not repayable on demand. The analysis is based

on when the Group anticipates that the cash flows wil

ocur. The diference betwen the “Total undiscounted

cash flows” column and the “Carying amount at the end

of reporting period” column represents the posible future

cash flows atributable to the instrument which are not

included in the carying amount of the financial aset on the

consolidated statement of financial position. The inclusion

of information on financial asets is necesary in order to

understand the Group’s liquidity risk management as the

liquidity is managed on a net aset and liability basis.

---

1,647,632	21,665	–	–	–	–	–	–	1,669,297	1,669,298
119,454	3,741	113,994	306,888	5,673	–	–	–	549,750	497,377
13,699	–	–	–	–	–	–	–	13,699	13,697
–	–	92,093	–	–	–	–	127,670	219,763	220,328
38,285	753	29,558	56,945	54,862	18,535	20,432	7,780	227,150	123,657
309,431	19,900	–	–	–	–	–	–	329,331	329,343
1,100,793	439,362	1,209,937	–	–	–	–	–	2,750,092	2,744,330
3,229,294	485,421	1,445,582	363,833	60,535	18,535	20,432	135,450	5,759,082	5,598,030

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

流动资金风险－续

流动资金及利率风险列表－续

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Liquidity risk – continued

Liquidity and interest risk tables – continued

Repayable

on demand

Repayable in

les than

1 month

Repayable

betwen

1 to 3

months

Repayable

betwen

3 months

to 1 year

Repayable

betwen

1 to 2 years

Repayable

betwen

2 to 5 years

More than

5 yearsUndated

Total

undiscounted

cash flows

Carying

amount at

the end of

the reporting

period

须应

要求偿还

须于

1个月内

偿还

须于

1至3个月内

偿还

须于

3个月至

1年内偿还

须于

1至2年内

偿还

须于

2至5年内

偿还超过5年无日期

未贴现

现金流量

总额

于报告期末

之账面值

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

At 31 March 2025于二零二五年

三月三十一日

Acounts receivable, net应收账项净额

Loans and advances, net贷款及垫款净额

Deposits and other receivables按金及其他应收

款项

Financial asets at FVPL按公允值计入损益

之金融资产

Mandatory FVOCI强制按公允值计入

其他全面收益

Bank balances – client acounts银行结余－

客户账户

Bank balances – general acounts

and cash

银行结余－一般

账户及现金

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

财务风险管理目标及政策－续

流动资金风险－续

流动资金及利率风险列表－续

公允值计量

以下为以经常基准按公允值计量或须

披露其公允值之资产及负债，乃按香

港财务报告准则第13号公允值计量所

界定之三个层级呈列，当中公允值计

量类别完全根据对整体计量属重大之

最低层级输入数据划分。输入数据层

级界定如下：

• （最高层级）：本集团于计量

日期可取得之相同资产或负债于

活跃市场中之报价（未经调整）；

• ：第1层包括之报价以外，资

产或负债可直接或间接观察得出

之输入数据；及

• （最低层级）：资产或负债之

无法观察输入数据。

6. FINANCIAL INSTRUMENTS – continued

Financial risk management objectives and policies –

continued

Liquidity risk – continued

Liquidity and interest risk tables – continued

Repayable

on demand

Repayable in

les than

1 month

Repayable

betwen

1 to 3 months

Repayable

betwen

3 months to

1 year

Repayable

betwen

1 to 2 years

Repayable

betwen

2 to 5 years

More than

5 yearsUndated

Total

undiscounted

cash flows

Carying

amount at

the end of

the reporting

period

须应

要求偿还

须于

1个月内

偿还

须于

1至3个月内

偿还

须于

3个月至

1年内偿还

须于

1至2年内

偿还

须于

2至5年内

偿还超过5年无日期

未贴现

现金流量

总额

于报告期末

之账面值

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

At 31 March 2024于二零二四年

三月三十一日

Acounts receivable, net应收账项净额1,844,04020,443–1,864,4831,864,483

Loans and advances, net贷款及垫款净额47,58735,040168,597158,7012,3371,456–413,718390,652

Deposits and other receivables按金及其他应收款项12,213–12,21312,213

Financial asets at FVPL按公允值计入损益之

金融资产–98,548–117,118215,666209,586

Mandatory FVOCI强制按公允值计入其他

全面收益–8,4761,9025,02498,81029,04920,88314,087178,23194,156

Bank balances – client acounts银行结余－客户账户213,16019,984–233,144233,058

Bank balances – general acounts

and cash

银行结余－一般账户及

现金541,7471,125,5351,114,6532,034–2,783,9692,770,918

2,658,7471,209,4781,285,152165,759199,69530,50520,883131,2055,701,4245,575,066

Fair value measurements

The folowing presents the asets and liabilities measured

at fair value or required to disclose their fair value in these

financial statements on a recuring basis acros the thre

levels of the fair value hierarchy defined in HKFRS 13

Fair Value Measurement, with the fair value measurement

categorised in its entirety based on the lowest level input

that is significant to the entire measurement. The levels of

inputs are defined as folows:

• : quoted prices (unadjusted) in

active markets for identical asets or liabilities that the

Group can aces at the measurement date;

• : inputs other than quoted prices included

within Level 1 that are observable for the aset or

liability, either directly or indirectly; and

• : unobservable inputs for the aset

or liability.

---

2025
二零二五年
HK$’000
千港元
91,268
71,931
57,129
123,657

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

公允值计量－续

(i) 按公允值计量之金融资产

于截至二零二五年及二零二四年

三月三十一日止年度，第1层及第

2层公允值计量之间并无转移，第

3层公允值计量亦并无转拨入或转

出。

6. FINANCIAL INSTRUMENTS – continued

Fair value measurements – continued

(i) Financial asets measured at fair value

Financial asetsFair value at 31 March

Fair value

hierarchy

Valuation techniques and

key inputs

Significant

unobservable

inputs

Corelation betwen

significant unobservable

inputs and fair value

金融资产

于三月三十一日

之公允值公允值层级估值技术及主要输入数据

重要而无法观察

之输入数据

重要而无法观察之

输入数据与公允值之

相互关系

二零二四年

HK$’000

千港元

Financial asets at FVPL

按公允值计入损益之

金融资产

– Listed equity securities83,578Level 1Quoted prices in an active

market

N/AN/A

－上市股本证券第1层活跃市场之报价不适用不适用

– Unlisted debt securities

(subject to early redemption)

71,937Level 3Discounted cash flow method

and binomial tre model

based on spot price,

volatility and discount rate

Discount rate at

7.06% (2024:

8.86%)

Discount rate increases/

decreases by 5% (2024:

5%), fair value would

decrease/increase

by aproximately

HK$333,000/HK$nil

(2024: aproximately

HK$3,003,000/

HK$8,000)

－非上市债务证券

（可提前赎回）

第3层贴现金流量法及二项式

树状模型乃根据现货

价格、波幅及贴现率

贴现率为7.06%

（二零二四年：

8.86%）

贴现率上升╱下跌5%

（二零二四年：5%），

公允值将减少╱增加约

333,000港元╱零港元

（二零二四年：约

3,003,000港元╱

8,000港元）

– Unlisted equity securities54,071Level 2Net aset valueN/AN/A

－非上市股本证券第2层资产净值不适用不适用

Mandatory FVOCI

强制按公允值计入其他

全面收益

– Debt securities94,156Level 2Quoted prices from brokersN/AN/A

－债务证券第2层经纪之报价不适用不适用

There were neither transfers betwen Level 1 and Level

2 fair value measurement nor transfers into and out of

Level 3 fair value measurement during years ended 31

March 2025 and 2024.

---

71,931

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

公允值计量－续

(i) 按公允值计量之金融资产－续

于截至二零二五年及二零二四年

三月三十一日止年度分类为公允

值层级中第3层之公允值计量的变

动详情如下：

附注： 于报告日期所持第三层投资之

未实现亏损约6,000港元（二零

二四年：64,000港元）于综合损

益及其他全面收益表中「其他

收益及亏损净额」项下呈报。

6. FINANCIAL INSTRUMENTS – continued

Fair value measurements – continued

(i) Financial asets measured at fair value – continued

The details of the movements of the fair value

measurements categorised as Level 3 of the fair value

hierarchy during the years ended 31 March 2025 and

2024 are as folows:

Unlisted debt

securities

非上市债务证券

HK$’000

千港元

At 1 April 2023于二零二三年四月一日103,802

Purchases购买16,000

Redemed赎回(46,030)

Fair value loses reported as “Other gains

and loses, net” in profit or los (Note)

于损益入账为「其他收益及亏损净额」之

公允值亏损净额（附注）(1,835)

At 31 March 2024于二零二四年三月三十一日71,937

Fair value loses reported as “Other gains

and loses, net” in profit or los (Note)

于损益入账为「其他收益及亏损净额」之

公允值亏损净额（附注）(6)

At 31 March 2025于二零二五年三月三十一日

Note: The unrealised loses of aproximately HK$6,000

(2024: HK$64,000) for Level 3 investments held at

the reporting date are reported in “Other gains and

loses, net” in the consolidated statement of profit or

los and other comprehensive income.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

公允值计量－续

(i) 按公允值计量之金融资产－续

估值过程

本集团的管理层负责厘定公允值

计量的适当估值技术及输入数

据。在估计资产或负债的公允值

时，本集团在可获得的范围内使

用市场可观察输入数据。在无法

获得第1层输入数据时，本集团将

为模型确立适当的估值技术及输

入数据。有关用于厘定不同资产

公允值的估值技术及输入数据的

资料已在上文披露。

(i) 并非按公允值计量之金融资产及

金融负债

本集团管理层认为于综合财务状

况表按摊销成本列账之金融资产

及金融负债之账面值与本身之公

允值相若。

金融资产与金融负债之抵销

下表所载之披露包括须遵循具有可强

制执行之统一净额结算协议或涵盖类

似金融工具之类似安排之金融资产及

金融负债：

• ；

或

• 因未达成抵销条件而并无在本集

团综合财务状况表抵销者。

6. FINANCIAL INSTRUMENTS – continued

Fair value measurements – continued

(i) Financial asets measured at fair value – continued

Valuation proces

The management of the Group is responsible to

determine the apropriate valuation techniques and

inputs for fair value measurements. In estimating the

fair value of an aset or a liability, the Group uses

market-observable data to the extent it is available.

Where Level 1 inputs are not available, the Group

wil establish the apropriate valuation techniques and

inputs to the model. Information about the valuation

techniques and inputs used in determining the fair

value of various asets are disclosed above.

(i) Financial asets and financial liabilities not

measured at fair value

The management of the Group considers that

the carying amounts of financial asets and

financial liabilities recorded at amortised cost in

the consolidated statement of financial position

aproximate their fair values.

Financial asets and financial liabilities subject to

ofseting

The disclosures set out in the tables below include

financial asets and financial liabilities that are subject

to an enforceable master neting arangement or similar

agrement that covers similar financial instruments that are

either:

• ’s consolidated statement of

financial position; or

• ’s consolidated statement of

financial position as the ofseting criteria are not met.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融资产与金融负债之抵销－续

根据本集团与香港中央结算有限公司

（「香港结算」）及经纪签订的持续净额

结算协议，本集团拥有合法可强制执

行权利抵销香港结算与经纪于相同结

算日的应收及应付款项责任，而且本

集团有意以净额方式结算。

此外，参考香港结算订立的结算方

法，本集团拥有合法可执行权利抵销

本集团经纪业务之零售客户（「经纪客

户」）于同日到期结算的应收及应付账

项，而且本集团有意以净额方式结算

此等结余。

除于抵销之相同日期到期结算的结余

外，由于已确认金额抵销权仅可于出

现违约事件后方可执行，故并不于相

同日期结算的应收╱应付香港结算、

经纪及经纪客户款项、金融担保物（包

括本集团已收现金及证券）、存放于香

港结算及经纪之按金，均不符合于综

合财务状况表抵销之条件。

6. FINANCIAL INSTRUMENTS – continued

Financial asets and financial liabilities subject to

ofseting – continued

Under the agrement of continuous net setlement made

betwen the Group and Hong Kong Securities Clearing

Company Limited (“HKSC”) and a broker, the Group has

a legaly enforceable right to set of the money obligations

receivable and payable with HKSC and a broker on the

same setlement date and the Group intends to setle on a

net basis.

In adition, the Group has a legaly enforceable right

to set of the acounts receivable and payable with its

retail customers in the Group’s brokerage busines (the

“brokerage clients”) that are due to be setled on the same

date with reference to the setlement method set by the

HKSC and the Group intends to setle these balances on a

net basis.

Except for balances which are due to be setled on the same

date which are being ofset, amounts due from/to HKSC,

a broker and the brokerage clients that are not to be setled

on the same date, financial colateral including cash and

securities received by the Group and deposits placed with

HKSC and a broker do not met the criteria for ofseting

in the consolidated statement of financial position since

the right of set-of of the recognised amounts is only

enforceable folowing an event of default.

---

1,765,594	(96,296)	1,669,298	(1,021)	(1,547,268)	121,009

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融资产与金融负债之抵销－续

6. FINANCIAL INSTRUMENTS – continued

Financial asets and financial liabilities subject to

ofseting – continued

Gros amounts

of recognised

financial asets

after impairment

Gros amounts

of recognised

financial

liabilities

set of in the

consolidated

statement

of financial

position

Net amounts of

financial asets

presented in the

consolidated

statement

of financial

position

Related amount not set of in the consolidated

statement of financial position

Financial

instruments

Colateral

pledgedNet amount

减值后

已确认

金融资产

总额

于综合财务

状况表抵销之

已确认金融

负债总额

于综合财务

状况表呈列之

金融资产净额

并无于综合财务状况表中

抵销之相关金额

金融工具已抵押担保物净额

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 31 March 2025于二零二五年

三月三十一日

Acounts receivable arising

from the busines of dealing in

securities and future contracts

证券及期货合约买卖

业务中产生之

应收账项

Gros amounts

of recognised

financial asets

after impairment

Gros amounts

of recognised

financial

liabilities set

of in the

consolidated

statement of

financial position

Net amounts of

financial asets

presented in the

consolidated

statement of

financial position

Related amount not set of in the consolidated

statement of financial position

Financial

instruments

Colateral

pledgedNet amount

减值后

已确认

金融资产

总额

于综合财务

状况表抵销之

已确认金融

负债总额

于综合财务

状况表呈列之

金融资产净额

并无于综合财务状况表中

抵销之相关金额

金融工具已抵押担保物净额

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 31 March 2024于二零二四年

三月三十一日

Acounts receivable arising from

the busines of dealing in

securities and future contracts

证券及期货合约买卖

业务中产生之

应收账项1,925,509(61,026)1,864,483(463)(1,727,095)136,925

---

(411,017)	96,296	(314,721)	1,021	–	(313,700)

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

金融资产与金融负债之抵销－续

已于本集团综合财务状况表与相关已

确认金融资产及负债抵销之金额，按

与已确认金融资产及负债相同之基准

（即按摊销成本）计量。

6. FINANCIAL INSTRUMENTS – continued

Financial asets and financial liabilities subject to

ofseting – continued

Gros amounts

of recognised

financial

liabilities

Gros amounts

of recognised

financial asets

set of in the

consolidated

statement

of financial

position

Net amounts

of financial

liabilities

presented in the

consolidated

statement

of financial

position

Related amount not set of in the consolidated

statement of financial position

Financial

instruments

Colateral

pledgedNet amount

已确认

金融负债总额

于综合财务

状况表抵销之

已确认金融

资产总额

于综合财务

状况表呈列之

金融负债净额

并无于综合财务状况表中

抵销之相关金额

金融工具已抵押担保物净额

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 31 March 2025于二零二五年

三月三十一日

Acounts payable arising from the

busines of dealing in securities

and futures contracts

证券及期货合约买卖

业务中产生之

应付账项

Gros amounts

of recognised

financial

liabilities

Gros amounts

of recognised

financial asets

set of in the

consolidated

statement of

financial position

Net amounts

of financial

liabilities

presented in the

consolidated

statement of

financial position

Related amount not set of in the consolidated

statement of financial position

Financial

instrumentsColateral pledgedNet amount

已确认

金融负债总额

于综合财务

状况表抵销之

已确认金融

资产总额

于综合财务

状况表呈列之

金融负债净额

并无于综合财务状况表中

抵销之相关金额

金融工具已抵押担保物净额

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 31 March 2024于二零二四年

三月三十一日

Acounts payable arising from the

busines of dealing in securities and

futures contracts

证券及期货合约买卖

业务中产生之

应付账项(312,553)61,026(251,527)463–(251,064)

The amounts which have ben ofset against the related

recognised financial asets and financial liabilities in the

Group’s consolidated statement of financial position are

measured on the same basis as the recognised financial asets

and financial liabilities, which is amortised cost.

---

2025
二零二五年
HK$’000
千港元
18,882
635
11,060
117
1,183
594
3,310
1,125
36,906
40,047
–
6,650
46,697
96,083
199,819
45,847
6,746
348,495
432,098

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

7. 收益7. REVENUE

二零二四年

HK$’000

千港元

Revenue from contracts with customers

within HKFRS 15

香港财务报告准则第15号

范围内之客户合约收益

Brokerage comision经纪佣金19,919

Underwriting and placing comision包销及配售佣金11,095

Prof of funds comision资金证明佣金2,339

Other comision其他佣金39

Clearing and handling fe income结算及手续费收入2,729

Aset management fe income资产管理费收入594

Advisory fe income顾问费收入2,112

Auction comision拍卖佣金2,211

41,038

Revenue from other sources其他来源之收益

Property rental income物业租金收入22,182

Interest income from financial asets

at FVPL

按公允值计入损益

之金融资产之利息收入

– Unlisted convertible notes－非上市可换股票据522

– Unlisted debt securities－非上市债务证券8,085

30,789

Interest revenue calculated using the

efective interest method

使用实际利息法计算

之利息收益

– Bank balances and time-deposits－银行结余及定期存款90,770

– Other financial asets at amortised costs－按摊销成本计量

之其他金融资产

– Acounts receivable－应收账项205,350

– Loans and advances－贷款及垫款35,244

– Mandatory FVOCI－强制按公允值计入其他

全面收益6,824

338,188

Total revenue收益总额410,015

---

2025
二零二五年
HK$’000
千港元
18,882
635
11,060
117
1,183
1,125
33,002
594
3,310
3,904

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

除分部披露所示资料外，香港财务报

告准则第15号范畴内的客户合约收益

分计如下：

7. REVENUE – continued

In adition to the information shown in segment

disclosures, the revenue from contracts with customers

within HKFRS 15 is disagregated as folows:

二零二四年

HK$’000

千港元

Timing of revenue recognition:收益确认之时间性：

At a point in time于某时间点

Brokerage comision经纪佣金19,919

Underwriting and placing comision包销及配售佣金11,095

Prof of funds comision资金证明佣金2,339

Other comision其他佣金39

Clearing and handling fe income结算及手续费收入2,729

Auction comision拍卖佣金2,211

38,332

Over time随时间

Aset management fe income资产管理费收入594

Advisory fe income顾问费收入2,112

2,706

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

8. 分部资料

本集团现时分成八个营运部门，即经

纪、证券保证金融资、放债、企业融

资、资产管理、金融工具投资、物业

投资及拍卖业务。该等部门是本公司

董事会（即主要营运决策者）审阅经营

业绩及财务资料之基准。

该等部门之主要业务如下：

8. SEGMENT INFORMATION

The Group is curently organised into eight operating

divisions, namely broking, securities margin financing,

money lending, corporate finance, aset management,

financial instruments investments, property investments

and auction busines. These divisions are the basis on

which the Board of the Company, being the chief operating

decision maker, reviews the operating results and financial

information.

The principal activities of these divisions are as folows:

Broking–Provision of stockbroking, futures and options broking and

underwriting and placements

经纪提供股票经纪、期货及期权经纪服务，以及包销及配售

Securities margin financing–Provision of securities margin financing

证券保证金融资提供证券保证金融资

Money lending–Provision of mortgage and consumer loans

放债提供按揭及消费者贷款

Corporate finance–Provision of corporate advisory services

企业融资提供企业顾问服务

Aset management–Provision of aset management services

资产管理提供资产管理服务

Financial instruments investments–Investment in financial instruments

金融工具投资投资金融工具

Property investments–Holding of investment properties

物业投资持有投资物业

Auction busines–Provision of artwork auction service

拍卖业务提供艺术品拍卖服务

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

经营分部之会计政策与综合财务报表

附注2所述本集团之会计政策相同。为

监察分部表现及分部间之资源分配：

• 、会所会籍、

部分预付款项、按金及其他应收

款项、部分银行结余及部分递延

税项资产外，所有资产均已分配

至经营分部。

• 除部分应计费用及其他应付账

项、部分应付税项及部分递延税

项负债外，所有负债已分配至经

营分部。

• 、部分短期租赁之租

赁付款、部分管理费、部分员工

成本以及部分就本集团策略规划

所产生的其他开支外，所有溢利

或亏损已分配至经营分部。

8. SEGMENT INFORMATION – continued

The acounting policies of the operating segments are the

same as the Group’s acounting policies described in note 2

to the consolidated financial statements. For the purposes of

monitoring segment performance and alocating resources

betwen segments:

• al asets are alocated to operating segments other than

certain property and equipment, club memberships,

certain prepayments, deposits and other receivables,

certain bank balances and certain defered tax asets.

• al liabilities are alocated to operating segments other

than certain acrued charges and other payables,

certain tax payable and certain defered tax liabilities.

• al profit or los are alocated to operating segments

other than certain depreciation, certain lease payments

for short-term lease, certain management fes, certain

staf costs and certain other expenses incured for

strategic planing by the Group.

---

128,223	199,556	45,847	3,310	594	13,396	40,047	1,125	432,098
86,934	61,127	24,061	3,506	581	28,720	(71,860)	604	133,673
								18
								(31,333)
								102,358

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

此等部门之分部资料谨呈列如下。

分部收益及业绩

以下为按须予报告经营分部提供之本

集团收益及业绩的分析。

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

8. SEGMENT INFORMATION – continued

Segment information about these divisions is presented

below.

Segment revenue and results

The folowing is an analysis of the Group’s revenue and

results by reportable operating segments.

Year ended 31 March 2025

Broking

Securities

margin

financing

Money

lending

Corporate

finance

Aset

management

Financial

instruments

investments

Property

investments

Auction

businesConsolidated

经纪

证券

保证金融资放债企业融资产管理

金融工具

投资物业投资拍卖业务综合

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

Segment revenue分部收益

Segment result分部业绩

Unalocated other gains and los, net未分配其他收益及

亏损净额

Unalocated other operating income and

corporate expenses, net

未分配其他经营收入及

企业费用净额

Profit before taxation税前溢利

Year ended 31 March 2024

Broking

Securities

margin

financing

Money

lending

Corporate

finance

Aset

management

Financial

instruments

investments

Property

investments

Auction

businesConsolidated

经纪

证券

保证金融资放债企业融资产管理

金融工具

投资物业投资拍卖业务综合

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

Segment revenue分部收益127,272204,96935,2442,11259415,43122,1822,211410,015

Segment result分部业绩77,57476,37827,9962,322589(43,984)(44,386)1,18597,674

Unalocated other gains and los, net未分配其他收益及

亏损净额8,371

Unalocated other operating income and

corporate expenses, net

未分配其他经营收入及

企业费用净额(19,632)

Profit before taxation税前溢利86,413

---

2,292,980	1,874,490	510,723	13,043	7,417	492,866	1,253,704	1,921	6,447,144
								876,699
								7,323,843
146,174	177,571	2,207	27	71	28	7,315	300	333,693
								366,500
								700,193

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

分部资产及负债

以下为按须予报告经营分部提供之本

集团资产及负债的分析。

于二零二五年三月三十一日

8. SEGMENT INFORMATION – continued

Segment asets and liabilities

The folowing is an analysis of the Group’s asets and

liabilities by reportable operating segments.

At 31 March 2025

Broking

Securities

margin

financing

Money

lending

Corporate

finance

Aset

management

Financial

instruments

investments

Property

investments

Auction

businesConsolidated

经纪

证券

保证金融资放债企业融资产管理

金融工具

投资物业投资拍卖业务综合

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

Segment asets分部资产

Unalocated asets (note i)未分配资产（附注i）

Consolidated asets综合资产

Segment liabilities分部负债

Unalocated liabilities (note i)未分配负债（附注i）

Consolidated liabilities综合负债

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

分部资产及负债－续

于二零二四年三月三十一日

附注：

(i) 有关结余包括物业及设备以及银

行结余分别约为454,124,000港元及

413,504,000港元（二零二四年：分别为

471,022,000港元及267,247,000港元）。

(i) 有关结余主要包括应付税项及应

付股息分别约为23,621,000港元及

337,655,000港元（二零二四年：应付税

项约为23,527,000港元）。

8. SEGMENT INFORMATION – continued

Segment asets and liabilities – continued

At 31 March 2024

Broking

Securities

margin

financing

Money

lending

Corporate

finance

Aset

management

Financial

instruments

investments

Property

investments

Auction

businesConsolidated

经纪

证券

保证金融资放债企业融资产管理

金融工具

投资物业投资拍卖业务综合

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

Segment asets分部资产2,549,3832,007,672414,43712,6176,907351,6441,136,5001,6876,480,847

Unalocated asets (note i)未分配资产（附注i）750,893

Consolidated asets综合资产7,231,740

Segment liabilities分部负债91,183163,92745280124–4,863200260,829

Unalocated liabilities (note i)未分配负债（附注i）28,963

Consolidated liabilities综合负债289,792

Notes:

(i) The balance mainly comprises property and equipment

and bank balances of aproximately HK$454,124,000 and

HK$413,504,000 respectively (2024: HK$471,022,000 and

HK$267,247,000 respectively).

(i) The balance mainly comprises tax payables and dividend

payable of aproximately HK$23,621,000 and HK$337,655,000

respectively (2024: tax payables of aproximately

HK$23,527,000).

---

81	–	–	–	–	–	603	1	–	685
(4,950)	–	(1)	–	–	–	(931)	(11)	(18,087)	(23,980)
–	(138,429)	–	–	–	–	–	–	–	(138,429)
–	–	(20,684)	–	–	–	–	–	–	(20,684)
–	–	–	–	–	(500)	–	–	(500)	(1,000)
–	–	–	–	–	(2,098)	–	–	–	(2,098)
–	–	–	–	–	–	190,145	–	–	190,145
–	–	–	–	–	–	–	–	11	11
–	–	–	–	–	–	(94,363)	–	–	(94,363)
(5)	–	–	–	–	11,285	–	–	–	11,280
–	–	–	–	–	–	–	–	18	18
97,261	199,556	45,847	209	–	16,826	55	–	3,835	363,589
(55)	–	–	–	–	(4)	–	–	–	(59)
(6,002)	–	–	–	–	–	–	–	–	(6,002)
–	(71,370)	–	–	–	–	–	–	–	(71,370)

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

其他分部资料

二零二五年

8. SEGMENT INFORMATION – continued

Other segment information

Broking

Securities

margin

financing

Money

lending

Corporate

finance

Aset

management

Financial

instruments

investments

Property

investments

Auction

businesUnalocatedConsolidated

经纪

证券

保证金融资放债企业融资产管理

金融工具

投资物业投资拍卖业务未分配综合

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

Amounts included in the measure of segment profit

or los or segment asets:

计算分部溢利或亏损或分部

资产之款额：

Aditions of property and equipment物业及设备之添置

Depreciation of property and equipment物业及设备之折旧

Provision of net impairment los on acounts

receivable

应收账项之减值亏损净额

拨备

Provision of net impairment los on loans and

advances

贷款及垫款之减值亏损净额

拨备

Provision of net impairment los on intangible

asets

无形资产之减值亏损净额拨备

Provision of impairment los on Mandatory

FVOCI

强制按公允值计入其他全面

收益之减值亏损拨备

Aditions of investment properties投资物业之添置

Government subsidies政府补贴

Fair value loses on investment properties投资物业之公允值亏损

Fair value (loses) gains on financial asets at FVPL按公允值计入损益之金融资产

之公允值（亏损）收益

Gain on disposal of a subsidiary出售一间附属公司之收益

Interest income (including revenue and other

operating income)

利息收入（包括收益及其他

营运收入）

Finance costs融资成本

Comision expenses佣金开支

Write-of of los alowance撇销亏损拨备

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

其他分部资料－续

二零二四年

8. SEGMENT INFORMATION – continued

Other segment information – continued

Broking

Securities

margin

financing

Money

lending

Corporate

finance

Aset

management

Financial

instruments

investments

Property

investments

Auction

businesUnalocatedConsolidated

经纪

证券

保证金融资放债企业融资产管理

金融工具

投资物业投资拍卖业务未分配综合

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

Amounts included in the measure of segment profit

or los or segment asets:

计算分部溢利或亏损或分部资

产之款额：

Aditions of investment properties through

acquisition of a subsidiary

通过收购一间附属公司添置投

资物业–12,587–12,587

Aditions of property and equipment物业及设备之添置1,332–1,398313313,092

Depreciation of property and equipment物业及设备之折旧(5,125)–(93)–(508)(10)(17,968)(23,704)

Provision of net impairment los on acounts

receivable

应收账项之减值亏损

净额拨备–(128,590)–(128,590)

Provision of net impairment los on loans and

advances

贷款及垫款之减值亏损净额

拨备–(5,803)–(5,803)

Reversal of net impairment los on other receivables其他应收款项之减值

亏损净额拨回–59–59

Reversal of impairment los on Mandatory FVOCI强制按公允值计入其他全面收

益之减值亏损拨回–3,383–3,383

Aditions of investment properties投资物业之添置–24,852–24,852

Fair value loses on investment properties投资物业之公允值亏损–(53,998)–(53,998)

Fair value loses on financial asets at FVPL按公允值计入损益之

金融资产之公允值

亏损(7)–(63,516)–(63,523)

Gain on disposal of property and equipment出售物业及设备之收益–7,6037,603

Gain on disposal of intangible asets出售无形资产之收益–1,5001,500

Los on disposal of a subsidiary出售一间附属公司之

亏损–(732)–(732)

Interest income (including revenue and other

operating income)

利息收入（包括收益及其他营运

收入）92,350204,96935,244218115,8413–12,378361,004

Finance costs融资成本(55)–(1,629)(1,684)

Comision expenses佣金开支(5,975)–(5,975)

---

2025
二零二五年
HK$’000
千港元
403,466
28,632
432,098

2025
二零二五年
HK$’000
千港元
1,027,237
672,720
1,699,957

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

地区资料

本集团之业务位于香港及英国（二零

二四年：香港及英国）。

下表提供本集团按地区市场划分来自

外界客户收益之分析：

下表提供按资产所在地划分之非流动

资产账面值之分析：

以上非流动资产之资料不包括金融工

具及递延税项资产。

8. SEGMENT INFORMATION – continued

Geographical information

The Group’s operations are located in Hong Kong and

the United Kingdom (2024: Hong Kong and the United

Kingdom).

The folowing table provides an analysis of the Group’s

revenue from external customers by geographical market:

Revenue by

geographical market

按地区市场划分之收益

二零二四年

HK$’000

千港元

Hong Kong香港398,254

The United Kingdom英国11,761

410,015

The folowing table is an analysis of the carying amounts of

non-curent asets by geographical area in which the asets

are located:

Carying amounts of

non-curent asets

非流动资产之账面值

二零二四年

HK$’000

千港元

Hong Kong香港1,117,850

The United Kingdom英国502,914

1,620,764

The non-curent aset information above excludes financial

instruments and defered tax asets.

---

2025
二零二五年
HK$’000
千港元
8,444
2,579
1,624
11
240
12,898

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

有关主要客户之资料

于截至二零二五年及二零二四年三月

三十一日止年度，并无客户个别地作

出本集团总收益10%或以上之贡献。

于截至二零二五年及二零二四年三月

三十一日止年度，归属于本集团五大

客户之合计收益占本集团总收益之30%

以下。

9. 其他营运收入

8. SEGMENT INFORMATION – continued

Information about major customers

During the years ended 31 March 2025 and 2024, there

were no customers individualy contributing 10% or more

of the Group’s total revenue.

During the years ended 31 March 2025 and 2024, the

agregate revenue atributable to the five largest customers

of the Group acounted for les than 30% of the Group’s

total revenue.

9. OTHER OPERATING INCOME

二零二四年

HK$’000

千港元

Bank interest income银行利息收入14,209

Dividend income股息收入3,471

Sundry income其他收入1,517

Government subsidies政府资助–

Management fe income管理费收入240

19,437

---

2025
二零二五年
HK$’000
千港元
(94,363)
3
11,280
1,112
243
(1,038)
–
–
18
(82,745)

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

10. 其他收益及亏损净额

附注：

(a) 该金额代表出售按公允值计入损益

之金融资产之所得款项7,902,000港元

（二零二四年：2,015,000港元）减相关

成本及已售投资之账面值约6,790,000

港元（二零二四年：2,152,000港元）。

10. OTHER GAINS AND LOSES, NET

二零二四年

NotesHK$’000

附注千港元

Fair value changes on investment

properties

投资物业之公允值变动

19(53,998)

Net realised gains on eror trades错误执行交易之已变现收

益净额10

Fair value gains (loses) on financial

asets at FVPL

按公允值计入损益之金融

资产之公允值

收益（亏损）(63,523)

Realised gains (loses) on disposal/

redemption of

出售╱赎回以下项目之已

变现收益（亏损）

– Financial asets at FVPL－按公允值计入损益之

金融资产(a)(137)

– Mandatory FVOCI－强制按公允值计入

其他全面收益(3)

Exchange diference, net汇兑差异净额(599)

Gain on disposal of property and

equipment

出售物业及设备之收益

7,603

Gain on disposal of intangible asets出售无形资产之收益1,500

Gain (Los) on disposal of a subsidiary出售一间附属公司之收益

（亏损）(732)

(109,879)

Note:

(a) The amount represented the proceds from disposal of financial

asets at FVPL of HK$7,902,000 (2024: HK$2,015,000) les

relevant costs and carying value of the investments disposed of

aproximately HK$6,790,000 (2024: HK$2,152,000).

---

2025
二零二五年
HK$’000
千港元
23,205
884
24,089

2025
二零二五年
HK$’000
千港元
–
4
55
59

2025
二零二五年
HK$’000
千港元
2,415
465
8,871
96
–

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

11. 员工成本

12. 融资成本

13. 税前溢利

此已扣除下列各项：

11. STAF COSTS

二零二四年

HK$’000

千港元

Staf costs including directors’ emoluments:员工成本（包括董事酬金）：

Salaries and other benefits薪金及其他福利25,207

Retirement benefit scheme contributions退休福利计划供款985

26,192

12. FINANCE COSTS

二零二四年

HK$’000

千港元

Interest on bank borowings银行借贷之利息1,629

Interest on bank overdraft银行透支之利息–

Interest on clients’ acounts客户账户之利息55

1,684

13. PROFIT BEFORE TAXATION

This is stated after charging:

二零二四年

HK$’000

千港元

Auditor’s remuneration核数师酬金

– Audit fe–审核费用2,510

– Non-audit fe–非审核费用260

Direct operating expenses relating to

investment properties that generated rental

income

与产生租金收入之

投资物业相关之

直接经营开支5,271

Direct operating expenses relating to

investment properties that did not generate

rental income

与并无产生租金收入之

投资物业相关之

直接经营开支96

Lease payments for short-term leases短期租约之租赁付款306

---

–	–	–	120	120	120	120	480
265	425	680	–	–	–	–	1,370
13	21	18	–	–	–	–	52
278	446	698	120	120	120	120	1,902

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

14. 董事及行政总裁及雇员酬金

(a) 董事及行政总裁酬金

已付或应付七名（二零二四年：八

名）董事各自之酬金如下：

截至二零二五年三月三十一日止

年度

14. DIRECTORS’ AND CHIEF EXECUTIVE

OFICER’S AND EMPLOYES’

REMUNERATION

(a) Directors’ and Chief Executive Oficer’s

remuneration

The emoluments paid or payable to each of the seven

(2024: eight) directors were as folows:

Year ended 31 March 2025

Executive Directors

Executive

Director

(Chief

Executive

Oficer)

Non-

executive

DirectorsIndependent Non-executive Directors

执行董事

执行

董事

（行政

总裁）

非执行

董事独立非执行董事

Mr. Hung

Hon Man

Mr. Cham

Wai Ho,

Anthony

Mr. Kam,

Edie Shing

Cheuk

Ms. Wu Yan

Ye

Mr. Leung

Yiu Man

Mr. Ho Pak

Chuen Brian

Ms. Chan Oi

ChongTotal

洪汉文

先生

湛威豪

先生

甘承倬

先生

胡欣绮

女士

梁耀文

先生

何百全

先生

陈爱庄

女士总额

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

(note i)

（附注i）

Fes袍金

Other emoluments:其他酬金：

– Salaries and other benefits (note i)－薪金及其他福利

（附注i）

– Contributions to retirement benefit schemes－退休福利计划

供款

Total emoluments总酬金

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

14. 董事及行政总裁及雇员酬金

－续

(a) 董事及行政总裁酬金－续

截至二零二四年三月三十一日止

年度

附注：

(i) 于二零二三年七月二十六日，何

百全先生获委任为独立非执行董

事。

(i) 杜东尼博士于二零二三年六月

十九日辞世。

(i) 上列有关执行董事（即洪汉文先

生、湛威豪先生及甘承倬先生）

的结余主要涉及彼等在管理本公

司及本集团之事务所提供之服

务。

14. DIRECTORS’ AND CHIEF EXECUTIVE

OFICER’S AND EMPLOYES’

REMUNERATION – continued

(a) Directors’ and Chief Executive Oficer’s

remuneration – continued

Year ended 31 March 2024

Executive Directors

Executive

Director

(Chief

Executive

Oficer)

Non-

executive

DirectorsIndependent Non-executive Directors

执行董事

执行

董事

（行政

总裁）

非执行

董事独立非执行董事

Mr. Hung

Hon Man

Mr. Cham

Wai Ho,

Anthony

Mr. Kam,

Edie Shing

Cheuk

Ms. Wu Yan

Ye

Mr. Leung

Yiu Man

Mr. Ho Pak

Chuen Brian

Ms. Chan Oi

Chong

Dr. Santos

Antonio

MariaTotal

洪汉文

先生

湛威豪

先生

甘承倬

先生

胡欣绮

女士

梁耀文

先生

何百全

先生

陈爱庄

女士

杜东尼

博士总额

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

(note i)(note i)

（附注i）（附注i）

Fes

袍金

–1201228212030474

Other emoluments:

其他酬金：

– Salaries and other benefits (note i)

－薪金及其他福利（附注i）

265425650–1,340

– Contributions to retirement benefit

schemes

－退休福利计划

供款

132118–52

Total emoluments

总酬金

27844666812012282120301,866

Notes:

(i) On 26 July 2023, Mr. Ho Pak Chuen Brian was

apointed as an independent non-executive director.

(i) Dr. Santos Antonio Maria was deceased on 19 June

2023.

(i) The balances shown above for executive directors,

namely Mr. Hung Hon Man, Mr. Cham Wai Ho,

Anthony and Mr. Kam, Edie Shing Cheuk, were

mainly for their services in conection with the

management of the afairs of the Company and the

Group.

---

2025
二零二五年
HK$’000
千港元
3,081
64
3,145

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

14. 董事及行政总裁及雇员酬金

－续

(a) 董事及行政总裁酬金－续

并无董事或行政总裁放弃或同意

放弃截至二零二五年及二零二四

年三月三十一日止年度任何薪酬

之安排。此外，截至二零二五年

及二零二四年三月三十一日止年

度，本集团并无向任何董事支付

酬金，作为彼等加盟本集团之诱

金或入职奖金，或作为离职补偿

金。

(b) 雇员酬金

本集团五位最高薪个别人士包括

一位董事（二零二四年：无）。其

酬金详情载于上文附注14(a)。

其余四位（二零二四年：五位）最高

薪个别人士于该等年度之酬金详情

如下：

14. DIRECTORS’ AND CHIEF EXECUTIVE

OFICER’S AND EMPLOYES’

REMUNERATION – continued

(a) Directors’ and Chief Executive Oficer’s

remuneration – continued

There was no arangement under which a director or

the chief executive oficer waived or agred to waive

any remuneration in the years ended 31 March 2025

and 2024. In adition, no emoluments were paid by

the Group to any of the directors as an inducement to

join, or upon joining the Group or as a compensation

for los of ofice for the years ended 31 March 2025

and 2024.

(b) Employes’ remuneration

The five highest paid individuals of the Group

included one (2024: Nil) director of the Company.

Details of their emoluments are included in note 14

(a) above.

The emoluments of the remaining four (2024: five)

highest paid individuals for the years are set out as

folows:

二零二四年

HK$’000

千港元

Salaries and other emoluments薪金及其他酬金4,482

Contribution to retirement benefits

schemes

退休福利计划供款

4,544

---

2025
二零二五年
4
–

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

14. 董事及行政总裁及雇员酬金

－续

(b) 雇员酬金－续

彼等之酬金介乎以下范围：

并无五位最高薪个别人士放弃或同

意放弃截至二零二五年及二零二四

年三月三十一日止年度任何酬金

之安排。此外，本集团于截至二零

二五年及二零二四年三月三十一日

止年度并无向五位最高薪个别人士

支付酬金，作为彼等加盟本集团之

诱金或入职奖金，或作为离职补偿

金。

14. DIRECTORS’ AND CHIEF EXECUTIVE

OFICER’S AND EMPLOYES’

REMUNERATION – continued

(b) Employes’ remuneration – continued

The emoluments of the individuals are within the

folowing bands:

Number of individuals

雇员数目

二零二四年

HK$500,001 to HK$1,000,000500,001港元至1,000,000港元4

HK$1,000,001 to HK$1,500,0001,000,001港元至1,500,000港元1

There was no arangement under which the five

highest paid individuals waived or agred to waive

any remuneration for the years ended 31 March 2025

and 2024. In adition, no emoluments were paid by

the Group to the five highest paid individuals as an

inducement to join or upon joining the Group or as

compensation for los of ofice for the years ended 31

March 2025 and 2024.

---

2025
二零二五年
HK$’000
千港元
23,639
80
23,719
2,173
2,086
4,259
27,978
(1,652)
26,326

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

15. TAXATION

The profits tax rate for the first HK$2,000,000 asesable

profits arising from Hong Kong of qualifying entities wil

be taxed at 8.25%, and asesable profits arising from Hong

Kong above HK$2,000,000 wil continue to be taxed at the

rate of 16.5% under two-tiered profits tax rates regime. As

only one of the subsidiaries in the Group is eligible to elect

the two-tiered profits tax rates, profits of the remaining

subsidiaries of the Group wil continue to be taxed at a flat

rate of 16.5%.

For the years ended 31 March 2025 and 2024, Hong Kong

Profits Tax is calculated in acordance with the two-tiered

profits tax rates regime.

The tax provision in respect of operations in the United

Kingdom is calculated at the rate of 25% (2024: 25%) on

the subsidiary’s estimated asesable profits for the year

based on existing legislation, interpretation and practices in

respect thereof.

二零二四年

NoteHK$’000

附注千港元

Curent tax即期税项

Hong Kong香港

Hong Kong Profits Tax香港利得税16,631

Under (Over) provision in prior years过往年度拨备不足

（超额拨备）(3,284)

13,347

The United Kingdom英国

Corporate tax公司税1,357

Under provision in prior years过往年度拨备不足456

1,813

15,160

Defered tax递延税项

Origination and reversal of temporary

diferences

暂时差额的产生及

拨回

32(5,859)

Income tax expense所得税开支9,301

15. 税项

根据利得税率两级制，合资格实体

从香港产生的首2,000,000港元应课税

溢利将以8.25%的税率缴纳利得税，而

从香港产生的2,000,000港元以上的应

课税溢利将继续以16.5%的税率征税。

由于本集团内仅一间附属公司符合选

用利得税率两级制之资格，本集团

其余附属公司之溢利将继续以16.5%的

划一税率征税。

截至二零二五年及二零二四年三月

三十一日止年度，香港利得税按照利

得税率两级制计算。

有关英国营运的税项拨备乃根据该附

属公司的年内估计应课税溢利以25%

（二零二四年：25%）之税率及按相关

现行法例、诠释及惯例计算。

---

2025
二零二五年
HK$’000
千港元
102,358
16,889
(17,666)
22,875
2,505
(1,711)
–
1,597
2,166
(329)
26,326

2025
二零二五年
HK$’000
千港元
48,314
–
48,314

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

所得税开支之对账

16. 股息

本公司董事建议就截至二零二五年三

月三十一日止年度派发末期股息每股

0.25港仙（二零二四年：0.5港仙），共

计约为30,910,000港元（二零二四年：

48,314,000港元），此事须于应届股东

周年大会上获本公司拥有人批准作实。

15. TAXATION – continued

Reconciliation of income tax expense

二零二四年

HK$’000

千港元

Profit before taxation税前溢利86,413

Income tax at aplicable tax rate按适用税率计算之所得税14,093

Tax efect of income not taxable for tax

purpose

毋须课税收入之税务影响

(17,269)

Tax efect of expenses not deductible for tax

purpose

不可扣税开支之税务影响

18,426

Tax efect of tax loses not recognised未确认税项亏损之税务影响4,302

Utilisation of previously unrecognised tax

loses

动用以往未确认税项亏损

(1,497)

Recognition of previously unrecognised

defered tax asets

确认先前未确认递延税项

资产(4,890)

Efect of diferent tax rates of the subsidiary

operating in other jurisdictions

于其他司法权区营运之附属

公司之不同税率之影响465

Under (Over) provision in prior years以往年度拨备不足（超额拨备）(2,828)

Others其他(1,501)

Income tax expense所得税开支9,301

16. DIVIDENDS

二零二四年

HK$’000

千港元

Final dividend for prior financial year, paid

– HK0.5 cent (2024: HK0.5 cent) per share

已付，上财政年度之末期股

息－每股0.5港仙

（二零二四年：0.5港仙）48,314

Interim dividend for curent financial year, paid

– HK$Nil (2024: HK0.5 cent) per share

已付，本财政年度之中期股

息－每股零港元

（二零二四年：0.5港仙）48,313

96,627

A final dividend in respect of the year ended 31 March 2025

of HK0.25 cent (2024: HK0.5 cent) per share, amounting to

aproximately HK$30,910,000 (2024: HK$48,314,000) has

ben proposed by the directors of the Company and is

subject to the aproval by the owners of the Company in the

forthcoming anual general meting.

---

2025
二零二五年
HK$’000
千港元
41,174

2025
二零二五年
’000
千股
9,714,511

HK cents
港仙
0.42

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

17. 每股盈利

每股基本盈利乃根据以下本公司股权

持有人应占溢利及年内已发行普通股

加权平均股数计算：

盈利

股份数目

计算截至二零二五年三月三十一日止

年度之每股基本盈利时，乃假设于该

计划（定义见附注36）之生效日期发行

新股（二零二四年：无）。

截至二零二五年及二零二四年三月

三十一日止年度，没有呈列每股摊薄

盈利，因为于两个年度内并无存在潜

在摊薄普通股。

17. EARNINGS PER SHARE

The calculation of the basic earnings per share is based on

profit atributable to the equity holders of the Company

and the weighted average number of ordinary shares in isue

during the year as folows:

Earnings

二零二四年

HK$’000

千港元

Earnings for the purpose of basic earnings per

share

用于计算每股基本盈利

之盈利

Profit for the year atributable to equity

shareholders of the Company

本公司股权持有人应占年内

溢利35,815

Number of shares

二零二四年

’000

千股

Weighted average number of ordinary shares,

for the purpose of basic earnings per share

用于计算每股基本盈利之

普通股加权平均股数9,662,706

HK cents

港仙

Earnings per share:每股盈利：

Basic基本0.37

The computation of basic earnings per share for the year

ended 31 March 2025 asumes the isue of new shares

on the efective date of the Scheme (defined in Note 36)

(2024: Nil).

For the years ended 31 March 2025 and 2024, no diluted

earnings per share was presented because there were no

potential dilutive ordinary shares in existence during both

years.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

18. 物业及设备18. PROPERTY AND EQUIPMENT

Right-of-use

asets –

Leasehold landBuildings

Leasehold

improvements

Motor vehicles

and yacht

Ofice

equipment

Furniture and

fixturesTotal

使用权资产

－租赁土地楼宇

租赁

物业装修汽车及游艇办公室设备家具及装置合计

HK$’000HK$’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

Cost or Valuation成本或估值

At 1 April 2023于二零二三年四月一日469,21859,98414,58426,9342,3841,864574,968

Aditions添置–1,99874035133,092

Adjustment on revaluation重估调整–80–80

Disposal出售–(23,049)(12)–(23,061)

Disposal of a subsidiary出售一间附属公司–(98)–(7)(105)

Write of撇销–(216)–(216)

At 31 March 2024于二零二四年三月三十一日469,21860,06416,4844,6252,5071,860554,758

Comprising:包括：

At cost按成本469,218–16,4844,6252,5071,860494,694

At valuation按估值–60,064–60,064

At 31 March 2024于二零二四年三月三十一日469,21860,06416,4844,6252,5071,860554,758

At 1 April 2024于二零二四年四月一日469,21860,06416,4844,6252,5071,860554,758

Aditions添置–595–1575685

Adjustment on revaluation重估调整–(1,360)–(1,360)

At 31 March 2025于二零二五年三月三十一日469,21858,70417,0794,6252,5221,935554,083

Comprising:包括：

At cost按成本469,218–17,0794,6252,5221,935495,379

At valuation按估值–58,704–58,704

At 31 March 2025于二零二五年三月三十一日469,21858,70417,0794,6252,5221,935554,083

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

Right-of-use

asets –

Leasehold landBuildings

Leasehold

improvements

Motor vehicles

and yacht

Ofice

equipment

Furniture and

fixturesTotal

使用权资产

－租赁土地楼宇

租赁

物业装修汽车及游艇办公室设备家具及装置合计

HK$’000HK$’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

Acumulated depreciation累计折旧

At 1 April 2023于二零二三年四月一日41,973–2,28125,4551,09519871,002

Charges支出15,3232,4254,13477157447723,704

Eliminated on revaluation重估时抵销–(2,425)–(2,425)

Disposal出售–(23,049)(12)–(23,061)

Disposal of a subsidiary出售一间附属公司–(89)–(7)(96)

Write of撇销–(216)–(216)

At 31 March 2024于二零二四年三月三十一日57,296–6,3263,1771,44166868,908

Charges支出15,2862,5234,55661251249123,980

Eliminated on revaluation重估时抵销–(2,523)–(2,523)

At 31 March 2025于二零二五年三月三十一日72,582–10,8823,7891,9531,15990,365

Net carying values账面值

At 31 March 2025于二零二五年三月三十一日396,63658,7046,197836569776463,718

At 31 March 2024于二零二四年三月三十一日411,92260,06410,1581,4481,0661,192485,850

At 31 March 2025, the property interests in leasehold land

and the buildings thereon (including the whole or part of

undivided share in the underlying land) in Hong Kong,

which are reported as property and equipment with net

carying value of aproximately HK$455,340,000 (2024:

HK$471,986,000) at the end of the reporting period, are

held by the Group as the registered owner. Those property

interests were acquired from the previous registered owners

by making lump sum payments at the upfront. Except for

the variable amounts to be charged by the government

subsequently that are reviewed regularly with reference

to the rateable values, for example, there are no ongoing

payments to be made under the terms of the land lease. At

the end of the reporting period, the remaining lease term is

about 22 years (2024: 23 years).

18. PROPERTY AND EQUIPMENT –

continued

于二零二五年三月三十一日，香港

租赁土地及其上楼宇的物业权益（包

括相关土地的全部或部分不可分割

份额）由本集团作为登记业主持有，

该权益于报告期末入账为账面净额

约为455,340,000港元（二零二四年：

471,986,000港元）的物业及设备。该等

物业权益乃以前期一次性付款方式向

前登记业主收购。除政府其后会参照

应课差饷租值定期检讨所收取的浮动

金额外，例如，根据土地租赁条款，

并无持续付款。于报告期末，余下的

租赁期约为22年（二零二四年：23年）。

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

本集团账面值约58,704,000港元（二零

二四年：60,064,000港元）的楼宇以重

估模式按公允值呈列。

本集团之楼宇乃由独立专业合资格估

值师测建行香港有限公司（「测建行」）

（二零二四年：测建行）于二零二五年

三月三十一日按照直接比较法，根据

可资比较物业的价格资料进行估值并

作出调整以反映楼宇的状况及位置。

测建行与本集团并无关连，其具备合

适之资格及最近对有关地点类似物业

之估值经验。

于估计楼宇之公允值时，楼宇之最高

及最佳用途为目前用途。本集团的管

理层利用适用于市场可观察的数据来

评估本集团楼宇的公允值。当第1层输

入数据不适用时，本集团的管理层便

会委聘第三方合资格估值师来评估本

集团的楼宇。于各报告期末，本集团

的管理层与外聘合资格估值师紧密合

作，共同订立及决定合适的评估方法

及第3层公允值计量的输入数据。本集

团的管理层会首先考虑及采用第2层输

入数据，此输入数据为来自活跃市场

可观察的公开报价。当无法获得第2层

输入数据时，本集团的管理层便会采

用包括第3层输入数据的评估方法。当

资产的公允值出现重大变动时，变动

的原因会向本公司董事汇报。

18. PROPERTY AND EQUIPMENT –

continued

The buildings of the Group with carying amount of

aproximately HK$58,704,000 (2024: HK$60,064,000) are

stated at fair value under revaluation model.

The buildings of the Group were valued at 31 March

2025 by Prudential Surveyors (Hong Kong) Limited

(“PSL”) (2024: PSL), an independent profesional qualified

valuer, on direct comparison aproach based on price

information of comparable properties and adjusted to

reflect the condition and locations of the buildings. PSL

is not conected with the Group, and has apropriate

qualifications and recent experience in the valuation of

similar properties in the relevant locations.

In estimating the fair value of the buildings, the highest

and best use of buildings is the curent use. In estimating

the fair value of the Group’s buildings, the management

of the Group uses market-observable data to the extent it

is available. Where Level 1 inputs are not available, the

management of the Group engages third party qualified

valuers to perform the valuation of the Group’s buildings.

At the end of each reporting period, the management of

the Group works closely with the qualified external valuers

to establish and determine the apropriate valuation

techniques and inputs for Level 3 fair value measurement.

The management of the Group would first consider and

adopt Level 2 inputs where inputs can be derived from

observable quoted prices in the active market. When Level

2 inputs are not available, the management of the Group

would adopt valuation techniques that include Level 3

inputs. Where there is a material change in the fair value of

the asets, the causes of the fluctuations wil be reported to

the directors of the Company.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

楼宇估值所用的其中一项主要无法观

察输入数据是单位销售价（介乎约每

平方呎4,000港元至31,000港元）（二零

二四年：每平方呎5,000港元至39,000

港元），当中已考虑楼龄、地点和其他

个别因素（如单位大小和楼层）。单位

销售价上升╱下降将导致楼宇之公允

值计量按相同百分比上升╱下降，反

之亦然。

于二零二五年及二零二四年三月

三十一日，楼宇获分类为公允值架构

第3层。在截至二零二五年及二零二四

年三月三十一日止年度内，并无转拨

入或转出第3层。

倘若物业及设备项下之楼宇不作重

估，则楼宇将按历史成本减累计折旧

及累计减值亏损以约68,139,000港元

（二零二四年：70,640,000港元）在综合

财务报表列账。

年内概无将租赁土地及楼宇抵押，作

为本集团获授银行信贷额之抵押品（二

零二四年：本集团已将若干租赁土地

及楼宇抵押，作为本集团获授银行信

贷额之抵押品）。

18. PROPERTY AND EQUIPMENT –

continued

One of the key unobservable inputs used in valuing the

buildings is the unit sale rate ranging from aproximately

HK$4,000 to HK$31,000 per square fot (2024:

HK$5,000 to HK$39,000 per square fot), taking into

acount age, location and other individual factors such as

size and levels of building. A increase/decrease in the unit

sale rate would result in increase/decrease in fair value

measurement of the buildings.

Buildings are clasified as Level 3 under fair value hierarchy

at 31 March 2025 and 2024. There were no transfers into

or out of Level 3 during years ended 31 March 2025 and

2024.

If the buildings under property and equipment had not

ben revalued, they would have ben included in these

consolidated financial statements at historical cost les

acumulated depreciation and acumulated impairment loses

of aproximately HK$68,139,000 (2024: HK$70,640,000).

No leasehold land and buildings have ben pledged to

secure banking facilities granted to the Group during the

year (2024: The Group had pledged certain leasehold land

and buildings to secure banking facilities granted to the

Group).

---

2025
二零二五年
HK$’000
千港元
1,105,544
190,145
–
–
(94,363)
3,989
1,205,315
2025
二零二五年
HK$’000
千港元
533,260
672,055
1,205,315
2025
二零二五年
HK$’000
千港元
(94,363)

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

19. 投资物业19. INVESTMENT PROPERTIES

二零二四年

NotesHK$’000

附注千港元

Fair Value公允值

At the begining of the reporting period于报告期初1,128,688

Adition – Capital expenditure添置－资本开支24,852

Adition – Acquisition of a subsidiary添置－收购一间附属

公司12,587

Disposal upon disposal of a subsidiary于出售一间附属公司时

出售(15,270)

Net change in fair value recognised in

profit or los

于损益确认之公允值

变动净额10(53,998)

Exchange diferences汇兑差额8,685

At the end of the reporting period于报告期末1,105,544

二零二四年

HK$’000

千港元

Hong Kong香港(a)602,630

The United Kingdom英国(b)502,914

1,105,544

二零二四年

HK$’000

千港元

Unrealised los on investment properties

included in Other gains and loses, net

计入其他收益及亏损净

额之投资物业未实现

亏损(54,298)

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

租赁安排－作为承租人

(a) 位于香港之投资物业

于报告期末，约533,260,000港元

（二零二四年：602,630,000港元）之

投资物业是根据总租约持有而余下

租期介乎15至867年（二零二四年：

16至868年）。

约533,260,000港元（二零二四年：

602,630,000港元）的香港投资物业

的物业权益（包括相关土地的全部

或部分不可分割份额）由本集团作

为登记业主持有。该等物业权益乃

以前期一次性付款方式向前登记业

主收购。除政府其后会参照应课差

饷租值定期检讨所收取的浮动金额

外，例如，根据土地租赁条款，并

无持续付款。

位于香港之投资物业于二零二五

年三月三十一日之公允值约为

494,800,000港元（二零二四年：

559,900,000港元），乃由测建行

（二零二四年：测建行）估计。测建

行与本集团并无关连，并具备合适

之资格及最近对有关地点类似物业

之估值经验。有关估值乃根据可比

较物业之价格资料而采纳直接比较

法并已作出调整以反映物业之状况

及地点。

于二零二五年及二零二四年三月

三十一日，本公司董事已参考相若

地点之类似物业之近期市场价格，

而对位于香港之其他投资物业进行

估值，公允值约为38,460,000港元

（二零二四年：42,730,000港元）。

19. INVESTMENT PROPERTIES – continued

Leasing arangement – as lese

(a) Investment properties located in Hong Kong

At the end of the reporting period, the investment

properties of aproximately HK$533,260,000 (2024:

HK$602,630,000) are held under head leases with the

remaining lease term of 15 to 867 years (2024: 16 to

868 years).

The property interests in investment properties thereon

(including the whole or part of undivided share in

the underlying land) in Hong Kong of aproximately

HK$533,260,000 (2024: HK$602,630,000) are held

by the Group as the registered owner. Those property

interests were acquired from the previous registered

owners by making lump sum payments at the upfront.

Except for the variable amounts to be charged by the

government subsequently that are reviewed regularly with

reference to the rateable values, for example, there are

no ongoing payments to be made under the terms of the

land lease.

Investment properties located in Hong Kong with

fair value of aproximately HK$494,800,000 (2024:

HK$559,900,000) at 31 March 2025 were valued

by PSL (2024: PSL). PSL is not conected with the

Group and has apropriate qualification and recent

experience in the valuation of similar properties in

the relevant location. The valuation was arived at by

adopting the direct comparison method based on price

information of comparable properties and adjusted

to reflect the condition and locations of the subject

properties.

The valuation of other investment properties situated

in Hong Kong with fair value of aproximately

HK$38,460,000 (2024: HK$42,730,000) was

performed by the directors of the Company with

reference to recent market prices of similar properties

at similar locations at 31 March 2025 and 2024.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

租赁安排－作为承租人－续

(a) 位于香港之投资物业－续

投资物业估值所用的其中一项主

要无法观察输入数据是工业大厦

之单位销售价约每平方呎4,700港

元（二零二四年：每平方呎5,000

港元）、住宅大厦之单位销售价

介乎每平方呎14,700港元至20,100

港元（二零二四年：介乎每平方呎

16,100港元至22,900港元）及商业

大厦之单位销售价介乎每平方呎

6,100港元至48,900港元（二零二四

年：介乎每平方呎7,500港元至

62,100港元），当中已考虑楼龄、

地点和其他个别因素（如单位大小

和楼层）。单位销售价上升╱下降

将导致投资物业之公允值计量上

升╱下降。

(b) 位于英国之投资物业

于报告期末，约451,388,000港元

（二零二四年：285,544,000港元）

之投资物业是根据总租约持有，

而余下年期介乎994至998年（二零

二四年：995年）。

位于英国之投资物业于二零二五

年三月三十一日之公允值约为

672,055,000港元（二零二四年：

502,914,000港元），乃由测建行

（二零二四年：测建行）估计。测

建行与本集团并无关连，其具备

合适之资格及最近对有关地点类

似物业之估值经验。有关商业单

位及住宅单位乃经参考市值租金

以收益法进行估值。

19. INVESTMENT PROPERTIES – continued

Leasing arangement – as lese – continued

(a) Investment properties located in Hong Kong –

continued

One of the key unobservable inputs used in valuing

the investment properties located in Hong Kong is the

unit sale rate of aproximately HK$4,700 per square

fot (2024: HK$5,000 per square fot) for industrial

buildings, ranging from HK$14,700 to HK$20,100

per square fot (2024: ranging from HK$16,100 to

HK$22,900 per square fot) for residential buildings

and ranging from HK$6,100 to HK$48,900 per square

fot (2024: ranging from HK$7,500 to HK$62,100

per square fot) for comercial building, taking into

acount age, location and other individual factors such

as size and levels of building. An increase/decrease in

the unit sale rate would result in an increase/decrease

in fair value measurement of an investment property.

(b) Investment properties located in the United Kingdom

At the end of the reporting period, the investment

properties of aproximately HK$451,388,000 (2024:

HK$285,544,000) are held under head leases with the

remaining lease term of 994 to 998 years (2024: 995

years).

Investment properties in the United Kingdom with

fair value of aproximately HK$672,055,000 (2024:

HK$502,914,000) at 31 March 2025, were valued by

PSL (2024: PSL). PSL has apropriate qualifications

and recent experience in the valuation of similar

properties in the relevant locations. The comercial

units and the residential units were valued by an

income aproach of valuation with reference to market

rental value.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

租赁安排－作为承租人－续

(b) 位于英国之投资物业－续

对位于英国之投资物业进行估值

所用的主要无法观察输入数据

为：商业楼宇的市值租金每平方

呎73.10英镑（相当于735港元）（二

零二四年：每平方呎64.30英镑（相

当于635港元）及等值收益率介乎

每年4.8%至5.3%（二零二四年：

每年4.90%），及住宅楼宇的市值

租金介乎每平方呎58.52英镑至

68.60英镑（相当于每平方呎 589港

元至690港元）（二零二四年：每平

方呎60.01英镑（相当于每平方呎

592 港元）及等值收益率介乎每

年3.8%至4.3%（二零二四年：每年

3.95%至4.08%）。市值租金上升╱

下降继而等值收益率上升╱下降

将导致投资物业之公允值上升╱

下降。

本集团的管理层利用适用于市场可观

察的数据来评估本集团于香港及英

国的投资物业的公允值。于各报告期

末，本集团的管理层与外聘合资格估

值师紧密合作，共同订立及决定合适

的评估方法及第3层公允值计量的输入

数据。本集团的管理层会首先考虑及

采用第2层输入数据，此输入数据为来

自活跃市场可观察的公开报价。当无

法获得第2层输入数据时，本集团的管

理层便会采用包括第3层输入数据的评

估方法。当资产的公允值出现重大变

动时，变动的原因会向本公司董事汇

报。

于二零二五年及二零二四年三月

三十一日，位于香港及英国之投资物

业获分类为公允值架构第3层。截至二

零二五年及二零二四年三月三十一日

止年度内，除投资物业之添置、出售

及公允值变动外，并无转入或转出第3

层。

于二零二五年三月三十一日，并无（二

零二四年：75,100,000港元）投资物业

作抵押。

19. INVESTMENT PROPERTIES – continued

Leasing arangement – as lese – continued

(b) Investment properties located in the United Kingdom

– continued

The key unobservable inputs used in valuing the

investment properties located in the United Kingdom are

the market rent of £73.10 (equivalent to a range from

HK$735) per square fot (2024: £64.30 (equivalent

to HK$635) per square fot) and equivalent yield at

a range from 4.8% to 5.3% per anum (2024: 4.90%

per anum) for comercial buildings and the market

rents at a range from £58.52 to £68.60 (equivalent to

a range from HK$589 to HK$690) per square fot

(2024: £60.01 (equivalent to HK$592) per square fot)

and equivalent yield at a range from 3.8% to 4.3%

per anum (2024: a range from 3.95% to 4.08% per

anum) for residential buildings. An increase/decrease in

the market rent and in turn an increase/decrease in the

equivalent yield would result in an increase/decrease in

fair value of an investment property.

In estimating the fair value of the Group’s investment

properties located in Hong Kong and the United Kingdom,

the management of the Group uses market-observable data

to the extent it is available. At the end of each reporting

period, the management of the Group works closely with

the qualified external valuers to establish and determine the

apropriate valuation techniques and inputs for Level 3 fair

value measurement. The management of the Group wil

first consider and adopt Level 2 inputs where inputs can be

derived from observable quoted prices in the active market.

When Level 2 inputs are not available, the management

of the Group wil adopt valuation techniques that include

Level 3 inputs. Where there is a material change in the fair

value of the asets, the causes of the fluctuations wil be

reported to the directors of the Company.

Investment properties located in Hong Kong and the

United Kingdom are clasified as Level 3 under fair value

hierarchy at 31 March 2025 and 2024. There were no

transfers into or out of Level 3 during years ended 31

March 2025 and 2024 except for the adition, disposal and

fair value changes of investment properties.

No investment properties (2024: HK$75,100,000) were

pledged at 31 March 2025.

---

2025
二零二五年
HK$’000
千港元
17,795
3,316
–
–
21,111

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

租赁安排－作为出租人

本集团以租赁持有以赚取租金或谋求

资本增值的所有位于香港及英国的投

资物业，均以公允值模式计量，并分

类为投资物业及按此入账。

若干投资物业出租予独立第三方，租

期为1至5年（二零二四年：1至5年），

其初始不可撤销租期为1至3年（二零

二四年：1至3年）。部分租赁规定承租

人可选择在租约到期后按新的租期续

租。租户亦承担管理费及政府收取的

款项，如向投资物业征收的差饷。

经营租赁的租赁收入详情载于综合财

务报表附注7。

投资物业承受剩余价值风险。因此，

租赁合约包含一项剩余价值担保条

文，据此，本集团有权于租赁结束时

就投资物业之任何损坏向租户索偿。

此外，本集团已购买保险，减轻可能

因意外或物业之实质损坏而令若干投

资物业引起的损失。

以下为将从租赁投资物业收取之未贴

现租赁付款的到期分析。

19. INVESTMENT PROPERTIES – continued

Leasing arangement – as lesor

Al of the Group’s investment properties located in Hong

Kong and the United Kingdom interests held under leases

to earn rentals or for capital apreciation purposes are

measured using the fair value model and are clasified and

acounted for as investment properties.

Certain investment properties are leased to independent

third parties for a term of 1 to 5 years (2024: 1 to 5 years),

which had an initial non-cancelable lease term of 1 to 3

years (2024: 1 to 3 years). Some leases provide the leses

with options to renew the leases upon expiry at new terms.

The tenant also bears the management fes and amounts

charged by the government such as the rates levied on the

investment properties.

The details of the lease income from operating leases are set

out in note 7 to the consolidated financial statements.

The investment properties are subject to residual value

risk. The lease contracts, as a result, include a provision on

residual value guarante based on which the Group has the

right to charge the tenant for any damage to the investment

properties at the end of the lease. Besides, the Group has

purchased insurance for certain investment properties to

mitigate the los that may arise from acidents or physical

damages of the properties.

Below is a maturity analysis of undiscounted lease payments

to be received from the leasing of investment properties.

二零二四年

HK$’000

千港元

Year 1第一年16,861

Year 2第二年12,726

Year 3第三年11,581

Year 4第四年2,666

43,834

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

20. 无形资产

本集团之管理层认为约1,000,000港元

（二零二四年：1,000,000港元）之交易

权再不能用以为本集团产生溢利，于

二零二五年三月三十一日（二零二四

年：无）己作全数减值。本集团持有账

面值为约1,601,000港元（二零二四年：

1,601,000港元）之其他交易权的可收回

金额，已参考可收回金额，根据使用

价值计算法而厘定。其他交易权之减

值检测详情载于综合财务报表附注22。

20. INTANGIBLE ASETS

Trading

rights

in Stock

Exchange

Club

membershipsTotal

联交所

之交易权会所会籍合计

HK$’000HK$’000HK$’000

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2,7226,2638,985

Refunded退款(50)–(50)

Disposal出售–(900)(900)

At 31 March 2024 and 1 April

于二零二四年三月三十一日及

二零二四年四月一日2,6725,3638,035

Refunded退款–(13)(13)

At 31 March 2025于二零二五年三月三十一日2,6725,3508,022

Acumulated impairment loses累计减值亏损

At 1 April 2023, 31 March 2024

and 1 April 2024

于二零二三年四月一日、

二零二四年三月三十一日及

二零二四年四月一日71–71

Impairment los for the year年内减值亏损1,000–1,000

At 31 March 2025于二零二五年三月三十一日1,071–1,071

Carying value账面值

At 31 March 2025于二零二五年三月三十一日1,6015,3506,951

At 31 March 2024于二零二四年三月三十一日2,6015,3637,964

The management of the Group determined that certain

trading rights amounting to aproximately HK$1,000,000

(2024: HK$1,000,000) were no longer utilised to generate

profits to the Group, ful impairment was made at 31

March 2025 (2024: Nil). The recoverable amounts of

other trading rights with carying value of aproximately

HK$1,601,000 (2024: HK$1,601,000) held by the Group

have ben determined with reference to the recoverable

amounts based on a value-in-use calculation. Details of the

impairment test on other trading rights are set out in note

22 to the consolidated financial statements.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

为数约5,350,000港元（二零二四年：

5,363,000港元）之无形资产指会所会

籍。就会所会籍之减值检测而言，其

可收回金额乃根据二手市场价格减出

售成本而厘定。参考会所会籍之可收

回金额后，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确认

减值亏损。

本公司董事认为，交易权及会所会籍

具备无限使用年期。

21. 商誉

有关商誉减值检测之详情载于综合财

务报表附注22。

20. INTANGIBLE ASETS – continued

Intangible asets amounting to aproximately HK$5,350,000

(2024: HK$5,363,000) represent club memberships. For

the purpose of impairment testing on club memberships,

the recoverable amount has ben determined based on the

second-hand market price les cost of disposal. No impairment

los was recognised in years ended 31 March 2025 and

2024 with reference to the recoverable amount of the club

memberships.

In the opinion of the directors of the Company, the trading

rights and club memberships have indefinite useful lives.

21. GODWIL

Broking

经纪

HK$’000

千港元

Cost成本

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17,441

Impairment减值

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–

Carying values账面值

At 31 March 2025于二零二五年三月三十一日17,441

At 31 March 2024于二零二四年三月三十一日17,441

Detail of the impairment test on godwil are set out in

note 22 to the consolidated financial statements.

---

Other trading rights 其他交易权 HK$’000 千港元 1,601

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

22. 其他交易权及商誉之减值检测

载于综合财务报表附注20及21之若干

无限定使用年期交易权及商誉已分配

至相关的独立经纪创现单位（「创现单

位」）。于二零二五年三月三十一日分

配至创现单位之商誉（扣除累计减值亏

损）及若干交易权（扣除累计减值亏损）

之账面值如下：

于二零二五年三月三十一日，包含商

誉及若干交易权之创现单位之可收回

金额已根据在用价值计算法而厘定。

该计算法根据管理层通过之五年财政

预算以12%（二零二四年：12%）之贴现

率以及零（二零二四年：零）之增长率

进行现金流量预测。零增长率为在用

价值计算法之主要假设，而零增长率

乃根据以往之表现及管理层对市场发

展之期望而厘定。管理层相信，任何

假设之任何合理可能变动不会导致创

现单位之合计可收回金额跌破创现单

位之合计账面值，而于二零二五年及

二零二四年三月三十一日并无作出减

值。

23. 其他资产

其他资产主要代表付予不同交易所及

结算所之法定及其他按金。有关按金

并不计息。

22. IMPAIRMENT TESTING ON OTHER

TRADING RIGHTS AND GODWIL

Certain trading rights with indefinite useful lives and

godwil set out in notes 20 and 21 to the consolidated

financial statements have ben alocated to the relevant

separate broking cash generating units (“CGUs”). The

carying amounts of godwil, net of acumulated

impairment loses and certain trading rights, net of

acumulated impairment loses, at 31 March 2025 alocated

to the CGUs are as folows:

Godwil

商誉

HK$’000

千港元

Carying value at 31 March 2025于二零二五年三月三十一日

之账面值17,441

At 31 March 2025, the recoverable amounts of the CGUs

containing godwil and certain trading rights have ben

determined based on a value-in-use calculation. That

calculation uses cash flow projections based on financial

budgets aproved by management covering a 5-year

period and at a discount rate of 12% (2024: 12%) and at

zero (2024: zero) growth rate. A key asumption for the

value-in-use calculation is the zero growth rate, which is

determined based on past performance and management’s

expectations for the market development. Management

believes that any reasonably posible change in any of the

asumptions would not cause the agregate recoverable

amount of the CGUs to fal below the agregate carying

amount of the CGUs and no impairment was made at 31

March 2025 and 2024.

23. OTHER ASETS

Other asets mainly represent statutory and other deposits

with various exchanges and clearing houses and are

non-interest bearing.

---

2025
二零二五年
HK$’000
千港元
528,244
(30,867)
497,377
361,121
136,256
497,377
1,948
495,429
497,377

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

24. 贷款及垫款

附注：

(i) 就有担保贷款而言，其账面净值合

计约为361,121,000港元（二零二四

年：217,993,000港元）的本金额介

乎2,000,000港元至150,000,000港元

（二零二四年：介乎2,000,000港元至

100,000,000港元），有关贷款乃授予8

名客户（二零二四年：7名客户），占

本集团整个贷款组合约73%（二零二四

年：56%）。向有担保贷款客户收取之

年利率介乎9厘至13厘（二零二四年：

年利率介乎9厘至13厘），期限为12至

96个月（二零二四年：12至84个月）。

(i) 就无担保贷款而言，其账面净值合

计约为136,256,000港元（二零二四

年：172,659,000港元）的本金额介

乎300,000港元至66,000,000港元

（二零二四年：介乎300,000港元至

66,000,000港元），有关贷款乃授予13

名客户（二零二四年：12名客户），占

本集团整个贷款组合约27%（二零二四

年：44%）。向无担保贷款客户收取之

年利率介乎10厘至12厘（二零二四年：

年利率介乎10厘至14厘），期限为6至

96个月（二零二四年：1至84个月）。

24. LOANS AND ADVANCES

二零二四年

NotesHK$’000

附注千港元

Fixed-rate loan receivables固定利率应收贷款400,835

Les: Los alowances减：亏损拨备(10,183)

390,652

Secured有抵押(i)217,993

Unsecured无抵押(i)172,659

390,652

Analysed as:分析为：

Non-curent非流动2,341

Curent流动388,311

390,652

Notes:

(i) For secured loans, the total net carying amount of

aproximately HK$361,121,000 (2024: HK$217,993,000)

with principal amounts ranging from HK$2,000,000 to

HK$150,000,000 (2024: ranging from HK$2,000,000 to

HK$100,000,000) with 8 customers (2024: 7 customers) and

were acounted for aproximately 73% (2024: 56%) of the

entire loan portfolio of the Group. The interest rates charged

to the secured loan customers were at the range from 9% to

13% per anum (2024: range from 9% to 13% per anum)

with the maturity profile from 12 to 96 months (2024: from

12 to 84 months).

(i) For unsecured loans, the total net carying amount of

aproximately HK$136,256,000 (2024: HK$172,659,000)

with principal amounts ranging from HK$300,000 to

HK$66,000,000 (2024: ranging from HK$300,000 to

HK$66,000,000) with 13 customers (2024: 12 customers)

and were acounted for aproximately 27% (2024: 44%)

of the entire loan portfolio of the Group. The interest rates

charged to the unsecured loan customers were at the range

from 10% to 12% per anum (2024: range from 10% to

14% per anum) with the maturity profile from 6 to 96

months (2024: from 1 to 84 months).

---

2025
二零二五年
HK$’000
千港元
11,125
228,659
2,040,809
962
9,577
2,291,132
(621,834)
1,669,298

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

于二零二五年三月三十一日，账面值

约为328,121,000港元（二零二四年：

182,993,000港元）之贷款及垫款由总市

值约为708,600,000港元（二零二四年：

351,700,000港元）之香港物业的第一按

揭作为抵押；账面值约为33,000,000港

元（二零二四年：35,000,000港元）之贷

款及垫款由总公允值约为141,251,000

港元（二零二四年：141,251,000港元）

之抵押股份作为抵押。

有关本集团面对之信贷风险以及贷款

及垫款之预期信贷亏损之亏损拨备之

资料，载于综合财务报表附注6。

25. 应收账项

24. LOANS AND ADVANCES – continued

At 31 March 2025, loans and advances with carying

amount of aproximately HK$328,121,000 (2024:

HK$182,993,000) are secured by first mortgage of

properties in Hong Kong with an agregate market value of

aproximately HK$708,600,000 (2024: HK$351,700,000)

and carying amount of aproximately HK$33,000,000

(2024: HK$35,000,000) are secured by pledged shares with

an agregate fair value of aproximately HK$141,251,000

(2024: HK$141,251,000).

Information about the Group’s exposure to credit risks and

los alowance for ECL of loans and advances is set out in

note 6 to the consolidated financial statements.

25. ACOUNTS RECEIVABLE

二零二四年

NotesHK$’000

附注千港元

Acounts receivable arising from the

busines of dealing in securities:

证券买卖业务中产生

之应收账项：

– Cash clients－现金客户(a)3,673

– Margin clients:－保证金客户：(b)

– Directors and their close family

members

－董事及彼等之

紧密家族成员12,779

– Other margin clients－其他保证金客户2,386,038

– HKSC－香港结算9,972

Acounts receivable from futures clearing

house arising from the busines of

dealing in futures contracts

期货合约买卖业务

中产生来自期货

结算所之应收账项6,796

2,419,258

Les: Los alowances减：亏损拨备(554,775)

1,864,483

---

2025
二零二五年
HK$’000
千港元
229
–
61
290

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

应收现金客户及证券结算所之账项的

正常结算期为交易日后两日，而应收

期货结算所之账项的正常结算期为交

易日后一日。除应收保证金客户之账

项外，所有应收账项（扣除亏损拨备）

为预期于一年内收回。

有关本集团面对之信贷风险以及应收

账项之预期信贷亏损之亏损拨备之资

料，载于综合财务报表附注6。

附注：

(a) 应收现金客户之账项中，包括于报告

期末已逾期而账面值为约290,000港元

（二零二四年：744,000港元）之应收款

项，惟本公司董事认为有关款项并无

减值，因为有关款项之信贷质素并无

重大变动而大部分账面值已于其后清

偿。

就报告期末已逾期但并无减值之应

收现金客户账项而言，相关账龄分析

（由结算日期起计）如下：

于报告期末，账面值为约10,835,000

港元（二零二四年：2,929,000港元）之

应收现金客户之账项为并无逾期亦无

减值，本公司董事认为有关款项为可

以收回。

25. ACOUNTS RECEIVABLE – continued

The normal setlement terms of acounts receivable from

cash clients and securities clearing house are two days

after trade date while for acounts receivable from futures

clearing house is one day after trade date. Al the acounts

receivable (net of los alowance), except for acounts

receivables from margin clients, are expected to be recovered

within one year.

Information about the Group’s exposure to credit risks and

los alowance for ECL of acounts receivable is set out in

note 6 to the consolidated financial statements.

Notes:

(a) Included in the acounts receivable from cash clients

are debtors with a carying amount of aproximately

HK$290,000 (2024: HK$744,000) which are past due at the

end of the reporting period but which the directors of the

Company consider not to be impaired as there has not ben a

significant change in credit quality and a substantial portion

of the carying amount is subsequently setled.

In respect of acounts receivable from cash clients which are

past due but not impaired at the end of the reporting period,

the aging analysis (from setlement date) is as folows:

二零二四年

HK$’000

千港元

0-30 days0至30天582

31– 60 days31至60天8

Over 60 days超过60天154

The acounts receivable from cash clients with a carying amount

of aproximately HK$10,835,000 (2024: HK$2,929,000) are

neither past due nor impaired at the end of the reporting

period and the directors of the Company are of the opinion

that the amounts are recoverable.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

附注：－续

(b) 应收保证金客户账项均以客户之抵

押证券作抵押，有关证券之公允值约

为5,286,536,000港元（二零二四年：

5,903,628,000港元）。香港上市股本证

券占已抵押证券中的重要部份。于二

零二五年三月三十一日，有关贷款在

结算日期后须按通知还款，并通常按

固定年利率介乎7.236厘至 9.252厘（二

零二四年：7.236厘至9.252厘）计息。

证券被赋予特定之保证金比率以计算

其保证金价值。若未偿还款额超过已

存入之证券的合资格保证金价值，则

会要求客户提供额外资金或抵押品。

所持有之抵押品可以再抵押，而当未

能提供额外资金抵销短欠时，本集团

可酌情将之出售以结清保证金客户应

付之任何未偿还款额。

证券交易业务产生之应收保证金客户

账项中，包括董事及彼等之紧密家庭

成员欠款，详情如下：

以上结余为须应要求偿还并按与其他

保证金客户获提供之利率相若的商业

利率计息。

25. ACOUNTS RECEIVABLE – continued

Notes: – continued

(b) Acounts receivable from margin clients are secured by

clients’ pledged securities with fair value of aproximately

HK$5,286,536,000 (2024: HK$5,903,628,000). Significant

portion of the pledged securities are listed equity securities in

Hong Kong. The loans are repayable on demand subsequent

to setlement date and cary interest typicaly at fixed rates

ranging from 7.236% to 9.252% per anum (2024: 7.236%

to 9.252% per anum) as at 31 March 2025. Securities are

asigned with specific margin ratios for calculating their

margin values. Aditional funds or colateral are required if

the outstanding amount exceds the eligible margin value

of securities deposited. The colateral held can be pledged

and can be sold at the Group’s discretion to setle any

outstanding amount owed by margin clients upon failure to

provide aditional fund against shortfals.

Included in acounts receivable from margin clients arising

from the busines of dealing in securities are amounts due

from directors and their close family members. The details

are as folows:

BalanceMaximum amount outstandingMarket value of pledged securities

结余最高未偿还金额质押证券之市值

Name

At

1 April

At

31 March

At

31 March

During the

year ended

31 March

During the

year ended

31 March

At

31 March

At

31 March

姓名

于二零二三年

四月一日

于二零二四年

三月三十一日

于二零二五年

三月三十一日

截至

二零二四年

三月三十一日

止年度

截至

二零二五年

三月三十一日

止年度

于二零二四年

三月三十一日

于二零二五年

三月三十一日

HK$’000HK$’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

Mr. Hung Hon Man, director of the

Company, his close family members

and a controling entity

洪汉文先生（本公司董事）、

其紧密家族成员以及

一间控制实体48,86312,779228,659112,033282,7311,388,3501,107,321

The above balances are repayable on demand and bear

interest at comercial rates which are similar to the

rates ofered to other margin clients.

---

2025
二零二五年
HK$’000
千港元
91,268
71,931
57,129
220,328
90,474
33,183
123,657
343,985
80,954
263,031
343,985

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

26. 投资

附注：

(a) 于二零二五年及二零二四年三月

三十一日，本集团持有由一间上市公

司发行而本金额为70,000,000港元可

赎回债券。可赎回债券按9.5厘之固定

利率计息并于二零二五年六月到期。

于二零二五年六月十六日，发行人已

全额偿还可赎回债券。

可赎回债券于二零二五年及二零二四

年三月三十一日之公允值乃由与本集

团并无关连之独立专业估值师行永利

行评值顾问有限公司估计。

26. INVESTMENTS

二零二四年

NotesHK$’000

附注千港元

Mandatorily measured at FVPL:强制以按公允值计入

损益之方式计量：

Equity securities listed in Hong Kong香港上市股本证券83,578

Unlisted debt securities非上市债务证券(a)71,937

Unlisted equity securities非上市股本证券(b)54,071

209,586

Mandatory FVOCI:强制按公允值计入

其他全面收益：

Debt securities债务证券(c)

– Quoted in Hong Kong－ 于香港上市74,201

– Quoted overseas－ 于海外上市19,955

94,156

303,742

Analysed as:分析：

Non-curent非流动136,217

Curent流动167,525

303,742

Notes:

(a) At 31 March 2025 and 2024, the Group held one redemable

bond with principal amount of HK$70,000,000 which was

isued by a listed company. The redemable bonds bear fixed

interest at 9.5% per anum with due date in June 2025. On

16 June 2025, the redemable bond was fuly repaid by the

isuer.

The fair value of the redemable bonds at 31 March 2025

and 2024 were estimated by RHL Apraisal Limited, an

independent firm of profesional valuers not conected with

the Group.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

附注：－续

(b) 于二零二五年三月三十一日，本集团

分别于Blue Elixir LC（「Blue Elixir」）、

Vantage Absolute Return Fund SP1（「VARF

SP1」）、Brokfield Infrastructure Income

Fund（「Brokfield Fund」）及Bilion Wealth

LPF（「Bilion Wealth」）中持有公允值

2,603,000美元（相当于约20,727,000港

元）、764,000美元（相当于约5,930,000港

元）、1,279,000美元（相当于约9,949,000

港元）及20,523,000港元（二零二四年：

分别于Blue Elixir、VARF SP1、Brokfield

Fund及Bilion Wealth中持有公允值

2,578,000美元（相当于约20,531,000港

元）、764,000美元（相当于约5,930,000港

元）、1,242,000美元（相当于约9,720,000

港元）及17,890,000港元）。

非上市股本证券的相关投资主要包括

于香港及海外上市的证券、于海外上

市的上市债务证券以及亚太地区的非

上市股本证券。

于二零二五年及二零二四年三月

三十一日，于非上市股本证券之投资

之公允值乃参考投资之资产净值而估

计。

(c) 本集团持有于二零二五年三月三十一

日之本金额约为211,217,000港元（二

零二四年：180,234,000港元）之上市

债务证券，有关证券按年利率2.50厘

至11.5厘（二零二四年：2.50厘至11.5

厘）计息并将于二零二五年至二零

三一年到期（二零二四年：二零二四

年至二零三一年到期）。本集团亦持

有于二零二五年三月三十一日之本金

额约为7,780,000港元（二零二四年：

14,087,000港元）之上市永续债务，其

按年利率7厘（二零二四年：6.38厘至

7厘）计息。此等上市债务证券之公允

值为123,657,000港元（二零二四年：

94,156,000港元）。

债务证券于二零二五年及二零二四年

三月三十一日之公允值是参考独立经

纪之报价而估计。

26. INVESTMENTS – continued

Notes: – continued

(b) At 31 March 2025, the Group held the fair value of

US$2,603,000 (equivalent to aproximately HK$20,727,000),

US$764,000 (equivalent to aproximately HK$5,930,000),

US$1,279,000 (equivalent to aproximately HK$9,949,000)

and HK$20,523,000 in Blue Elixir LC (“Blue Elixir”),

Vantage Absolute Return Fund SP1 (“VARF SP1”), Brokfield

Infrastructure Income Fund (“Brokfield Fund”) and

Bilion Wealth LPF (“Bilion Wealth”) respectively (2024:

US$2,578,000 (equivalent to aproximately HK$20,531,000),

US$764,000 (equivalent to aproximately HK$5,930,000),

US$1,242,000 (equivalent to aproximately HK$9,720,000)

and HK$17,890,000 in Blue Elixir, VARF SP1, Brokfield

Fund and Bilion Wealth respectively).

The underlying investments of the unlisted equity securities

mainly comprise securities listed in Hong Kong and overseas,

quoted debt securities listed overseas and unlisted equity

securities in Asia-Pacific Region.

The fair values of the investment in unlisted equity securities

at 31 March 2025 and 2024 were estimated with reference to

the net asets value of the investment.

(c) The Group held quoted debt securities with principal

amount of aproximately HK$211,217,000 (2024:

HK$180,234,000) at 31 March 2025 which bear interest

of 2.50% to 11.5% (2024: 2.50% to 11.5%) per anum

and wil be due in 2025 to 2031 (2024: 2024 to 2031).

The Group also held quoted perpetual debts with

principal amount of aproximately HK$7,780,000 (2024:

HK$14,087,000) at 31 March 2025 which bear interest

of 7% per anum (2024: 6.38% to 7% per anum). The

fair value of these quoted debt securities amounted to

HK$123,657,000 (2024: HK$94,156,000).

The fair values of the debt securities at 31 March 2025

and 2024 were estimated with reference to the price

quoted by independent brokers.

---

2025
二零二五年
HK$’000
千港元
2,466
2,888
35,776
41,130
(24,967)
16,163

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. 、按金及其他应收款

项

所有流动结余为预期于一年内收回，

约为2,888,000港元（二零二四年：

5,278,000港元）之按金除外。

有关本集团面对之信贷风险以及其他

应收款项之预期信贷亏损之亏损拨备

之资料，载于综合财务报表附注6。

1. －客户账户

本集团会为日常业务范围内进行受规

管活动而收取并持有客户及其他机构

提供之按金。此等客户款项乃存于一

个或多个分立银行账户。本集团已确

认应向有关客户及其他机构支付之款

项（附注30）。

1. －一般账户及现金

有关款项包括本集团持有之现金，以

及按市场年利率介乎0厘至4.15厘（二

零二四年：0厘至5.30厘）计息之短期银

行存款。

27. PREPAYMENTS, DEPOSITS AND OTHER

RECEIVABLES

二零二四年

HK$’000

千港元

Prepayments预付款项1,348

Other deposits其他按金5,278

Other receivables其他应收款项31,902

38,528

Les: Los alowances on other receivables减：其他应收款项

之亏损拨备(24,967)

13,561

Al curent balances are expected to be recovered within one

year except for deposits of aproximately HK$2,888,000

(2024: HK$5,278,000).

Information about the Group’s exposure to credit risk and

los alowance for ECL of other receivables is set out in note

6 to the consolidated financial statements.

28. BANK BALANCES – CLIENT ACOUNTS

The Group receives and holds money deposited by clients

and other institutions in the course of the conduct of the

regulated activities of its ordinary busines. These clients’

monies are maintained in one or more segregated bank

acounts. The Group has recognised the coresponding

acounts payable to respective clients and other institutions

(note 30).

29. BANK BALANCES – GENERAL

ACOUNTS AND CASH

The amounts comprise cash held by the Group and

short-term bank deposits at market interest rates ranging

from 0% to 4.15% (2024: 0% to 5.30%) per anum.

---

2025
二零二五年
HK$’000
千港元
103,468
177,571
17,880
15,802
314,721

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

30. 应付账项

鉴于业务之性质，本公司董事认为账

龄分析并无额外作用，因此并无披露

账龄分析。

(a) 应付现金客户及证券结算所之账

项的正常结算期为交易日后两日。

(b) 欠证券保证金客户款项须于要求

时偿还并且按0.025厘（二零二四

年：0.025厘）之年利率计息。证券

买卖业务产生之应付保证金客户

账项中，包括应付本公司董事、

彼等之紧密家族成员及控制实体

的款项约500港元（二零二四年：

151,000港元）。

(c) 期货合约买卖业务中产生之应付

客户账项，是指向客户收取以在

香港期货交易所有限公司（「期交

所」）买卖期货合约之保证金按

金。超过期交所规定所需之期货

合约买卖之初步保证金按金之尚

未退还款额，须于客户要求时偿

还。

30. ACOUNTS PAYABLE

二零二四年

NotesHK$’000

附注千港元

Acounts payable arising from the

busines of dealing in securities:

证券买卖业务中产生之

应付账项：

– Cash clients－现金客户(a)58,548

– Margin clients－保证金客户(b)163,927

– HKSC－香港结算(a)–

Acounts payable to clients arising from

the busines of dealing in futures

contracts

期货合约买卖业务中

产生之应付客户账项

(c)29,052

251,527

No aging analysis is disclosed as, in the opinion of directors

of the Company, the aging analysis does not give aditional

value in view of the nature of busines.

(a) The normal setlement terms of acounts payable to

cash clients and securities clearing houses are two days

after trade date.

(b) Amounts due to securities margin clients are

repayable on demand and cary interest at 0.025%

(2024: 0.025%) per anum. Included in acounts

payable to margin clients arising from the busines

of dealing in securities are amounts due to directors

of the Company, their close family members and a

controling entity of aproximately HK$500 (2024:

HK$151,000).

(c) Acounts payable to clients arising from the busines of

dealing in futures contracts are margin deposits received

from clients for their trading of futures contracts on the

Hong Kong Futures Exchange Limited (the “HKFE”).

The exceses of the outstanding amounts over the

required initial margin deposits for the trading of futures

contracts stipulated by the HKFE are repayable to clients

on demand.

---

2025
二零二五年
HK$’000
千港元
2,920
5,828
337,655
1,976
348,379

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

31. 应计费用及其他应付款项

32. 递延税项

以下为截至二零二五年及二零二四年

三月三十一日止年度已确认之递延税

项（资产）负债以及其变动：

31. ACRUED CHARGES AND OTHER

PAYABLES

二零二四年

HK$’000

千港元

Acruals应计费用3,553

Other payables其他应付款项4,418

Dividend payables (note 36)应付股息（附注36）–

Receipt in advance预收款项568

8,539

32. DEFERED TAXATION

The folowing are the defered tax (asets) liabilities

recognised and the movements thereon during the years

ended 31 March 2025 and 2024.

Decelerated tax

depreciation

Revaluation of

properties

Revaluation

of Mandatory

FVOCI

Colective

impairment

on loans and

advances

Colective

impairment

on acounts

receivableTotal

递延

税项折旧重估物业

重估强制

按公允值计入

其他全面收益

贷款及垫款

之集体减值

应收账项之

集体减值合计

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

At 1 April 2023于二零二三年四月一日(1,438)2,743(11,661)(5)–(10,361)

Credit to profit or los for the year

(note 15)

计入本年度损益

（附注15）(802)–(5,057)(5,859)

Charge (Credit) to other comprehensive

income for the year

扣除（计入）本年度其他全面

收益–413(3,293)–(2,880)

At 31 March 2024于二零二四年三月三十一日(2,240)3,156(14,954)(5)(5,057)(19,100)

Credit to profit or los for the year

(note 15)

计入本年度损益

（附注15）(583)–(1,069)(1,652)

Charge to other comprehensive income

for the year

扣除本年度其他全面收益

–1921,379–1,571

At 31 March 2025于二零二五年三月三十一日(2,823)3,348(13,575)(5)(6,126)(19,181)

---

2025		2025
二零二五年		二零二五年
HK$’000		HK$’000
千港元		千港元
(1,951)		(871)
(1,652)		4,999
(13,575)		–
(5)		–
(6,126)		–
(23,200)
(23,309)		4,128

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

于报告期末，本集团有约266,683,000

港元（二零二四年：261,870,000港元）

之估计未动用税项亏损可用以抵销未

来溢利。由于本集团旗下若干实体未

能肯定将来的盈利来源，因此并无确

认税项亏损，有关亏损可无限期结转。

递延税项（资产）负债就财务报告而言

分析如下：

32. DEFERED TAXATION – continued

At the end of the reporting period, the Group had estimated

unutilised tax loses of aproximately HK$266,683,000

(2024: HK$261,870,000) available to ofset against future

profits. The tax loses have not ben recognised due to

uncertainty of future profit streams of certain entities under

the Group and may be caried forward indefinitely.

The folowing is the analysis of the defered tax (asets)

liabilities for financial reporting purposes:

AsetsLiabilities

资产负债

二零二四年

HK$’000

千港元

Decelerated tax depreciation递延税项折旧(888)

Revaluation of properties重估物业4,988

Revaluation of Mandatory

FVOCI

重估强制按公允

值计入其他

全面收益–

Colective impairment on loans

and advances

贷款及垫款之

集体减值–

Colective impairment on

acounts receivable

应收账项之集体

减值–

Defered tax (asets) liabilities递延税项（资产）

负债4,100

---

2025		2025
二零二五年		二零二五年
’000		HK$’000
千股		千港元
30,000,000		3,000,000
9,662,706
9,662,706		966,270

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

33. 股本

报告期末后，本公司已于二零二五年

四月三日向计划股东（定义见附注36）

发行2,701,239,316股新股份。发行新

股的详情载于综合财务报表附注36。

34. 购股权计划

本公司于二零一二年八月二十四日采

纳之购股权计划已于二零二年八月

二十三日届满。本公司已根据于二零

二年八月二十九日通过之决议案

采纳一项新购股权计划（「购股权计

划」）。购股权计划之主要条款概述如

下：

(a) 购股权计划旨在鼓励合资格参与

者努力提升本公司及其股份之价

值以为本公司股东带来利益，并

借以挽留及吸引其贡献对本集团

之增长及发展有利或可能有利之

人士。

33. SHARE CAPITAL

Number of sharesAmount

股份数目金额

二零二四年

HK$’000

千港元

Ordinary shares of HK$0.1 each每股面值0.1港元

之普通股

Authorised:法定：

At the begining and

the end of the reporting

period

于报告期初

及报告期末

3,000,000

Isued and fuly paid:已发行及缴足：

At the begining and

the end of the reporting

period

于报告期初

及报告期末

966,270

Subsequent to the end of the reporting period, 2,701,239,316

new shares of the Company have ben isued to the Scheme

Shareholders (defined in Note 36) on 3 April 2025. Details

of the isue of new shares are set out in note 36 to the

consolidated financial statements.

34. SHARE OPTION SCHEMES

The share option scheme of the Company adopted on

24 August 2012 has expired on 23 August 2022. The

Company has adopted a new share option scheme (the

“Option Scheme”) pursuant to a resolution pased on 29

August 2022. The major terms of the Option Scheme are

sumarised as folows:

(a) The purpose of the Option Scheme is to provide

an incentive for eligible participant to work with

comitment towards enhancing the value of the

Company and the shares for the benefit of the

shareholders of the Company and to retain and atract

persons whose contribution are or may be beneficial to

the growth and development of the Group.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

(b) 购股权计划之合资格参与者包括：

(a)本集团或联属公司之任何执行

董事或雇员（不论全职或兼职）；

(b)本集团或联属公司之任何非执

行董事（包括独立非执行董事）；

及(c)董事会按其绝对酌情权认为

已经或将会对本集团作出贡献之

任何其他人士（包括但不限于本集

团或联属公司之供应商、客户、

顾问、专家顾问、分包商、业务

伙伴或服务供应商）。

(c) 因行使根据购股权计划及本集团

之任何其他购股权计划所授出及

尚未行使之所有购股权而可能须

予发行之股份数目上限合计不得

超过本公司不时已发行股本中有

关证券类别之30%。

(d) 因行使根据购股权计划及本集团

之任何其他购股权计划所授出之

所有购股权而可能须予发行之股

份总数合计不得超过相关于已发

行股份总数10%（966,270,593股）

之股份数目。

(e) 于任何十二个月期间因行使根据

购股权计划及本集团任何其他购

股权计划所授出之购股权，而已

向各参与者发行及可能须向各参

与者发行之股份总数（同时包括已

行使或尚未行使购股权两者），不

得超过本公司当时已发行股本之

1%。

(f) 购股权计划并无规定在行使前需

要持有购股权之最短期限。

(g) 购股权可于董事会厘定之期间内

随时行使，该期间须由提出授予

购股权建议日期之翌日起计，至

授出购股权日期后十年内届满。

34. SHARE OPTION SCHEMES – continued

(b) The eligible participants of the Option Scheme

include: (a) any executive director, or employe

(whether ful time or part time) of the Group or any

asociated company; (b) any non-executive director

(including independent non-executive directors) of the

Group or any asociated company; and (c) any such

other persons (including but not limited to suplier,

customer, consultant, adviser, contractor, busines

partner or service provider of the Group or any

asociated company) who in the absolute discretion

of the Board has contributed or wil contribute to the

Group.

(c) The maximum number of shares which may be isued

upon exercise of al outstanding share options granted

and yet to be exercised under the Option Scheme and

any other share option scheme of the Group must

not in agregate exced 30% of the relevant clas of

securities of the isued share capital of the Company

from time to time.

(d) The total number of shares which may be isued upon

exercise of al share options to be granted under the

Option Scheme and any other share option scheme of

the Group must not in agregate exced the number of

shares as shal represent 10% (966,270,593 shares) of

the total number of shares in isue.

(e) The total number of shares isued and which may

fal to be isued upon exercise of the share options

granted under the Option Scheme and any other share

option scheme of the Group (including both exercised

or outstanding options) to each participant in any

twelve-month period shal not exced 1% of the isued

share capital of the Company for the time being.

(f) There is no minimum period required for the holding

of a share option before it can be exercised.

(g) A share option may be exercised at any time during a

period to be determined by the directors, the period

may comence on a day after the date upon which the

ofer for the grant of share options is made but shal

not be later than ten years from the date of grant of the

share option.

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

(h) 参与者如接纳购股权，则须于提

出授予购股权建议日期起计五个

营业日内接纳购股权。

(i) 购股权之行使价须为下列三者中

之最高者：

(i) 提出授予购股权建议日期在

联交所之每日报价表所示之

本公司股份收市价；

(i) 紧接提出授予购股权建议日

期前五个交易日在联交所之

每日报价表所示之本公司股

份平均收市价；及

(i) 本公司股份面值。

(j) 购股权计划将于二零三二年八月

二十八日期满。

于二零二五年三月三十一日，根据购

股权计划可授出认购合共966,270,593

股本公司股份的购股权，相当于本公

司已发行普通股总数约10%。

截至二零二五年及二零二四年三月

三十一日止年度内并无购股权获行使。

截至二零二五年及二零二四年三月

三十一日止年度，概无向合资格参与

者授予购股权。于二零二五年及二零

二四年三月三十一日亦无未行使购股

权。

于截至二零二五年及二零二四年三月

三十一日止年度概无购股权变动。

34. SHARE OPTION SCHEMES – continued

(h) The aceptance of a share option, if acepted, must be

made within 5 busines days from the date of the ofer

of grant of the share option.

(i) The exercise price of a share option must be the higher

of:

(i) the closing price of the share of the Company as

stated in the Stock Exchange’s daily quotations on

the date of the ofer of the grant;

(i) the average closing price of the share of the

Company as stated in the Stock Exchange’s daily

quotations for the five trading days imediately

preceding the date of the ofer of the grant; and

(i) the nominal value of the share of the Company.

(j) The Option Scheme wil be expired on 28 August

2032.

At 31 March 2025, the number of share options to

subscribe for a total of 966,270,593 shares in the Company,

representing aproximately 10% of the total number of

isued ordinary shares of the Company, may stil be granted

under the share option scheme.

No share options were exercised during the years ended 31

March 2025 and 2024.

There was no share option granted to eligible participants

during the years ended 31 March 2025 and 2024. There

were no outstanding share options at 31 March 2025 and

2024.

No movements of share options for the years ended 31

March 2025 and 2024.

---

–	(48,314)	48,314	–
–	(20,279)	20,279	–
–	–	337,655	337,655
–	(68,593)	406,248	337,655

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

35. 其他现金流资料

本集团因融资活动产生之负债之变动

详情：

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

35. OTHER CASH FLOW INFORMATION

Details of the changes in the Group’s liabilities from

financing activities are as folows:

Year ended 31 March 2025

Non-cash

changes

非现金变动

At

1 April 2024Net cash flows

Dividend

declared

At

31 March 2025

于二零二四年

四月一日

现金流

净额已宣派股息

于二零二五年

三月三十一日

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Dividend payable应付股息

Dividend payable to non-controling interest of

non-wholy owned subsidiaries

应付予非全资附属公司

之非控股权益之股息

Scheme Dividend payable to non-controling

interest of non-wholy owned subsidiaries

under the Group Reorganisation

(defined in note 36)

根据集团重组（定义见附注36）

应付予非全资附属公司之

非控股权益之计划股息

Total总计

Year ended 31 March 2024

Non-cash changes

非现金变动

At

1 April 2023Net cash flows

Interest

expense

Dividend

declared

At

31 March 2024

于二零二三年

四月一日现金流净额利息开支已宣派股息

于二零二四年

三月三十一日

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

Bank borowings银行借贷89,263(90,892)1,629–

Dividend payable应付股息–(96,627)–96,627–

Dividend payable to non-controling

interest of a non-wholy owned

subsidiary

应付予一间非全资附属公司之

非控股权益之股息

–(40,519)–40,519–

Total总计89,263(228,038)1,629137,146–

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

36. 收购一间附属公司之非控股权

益

于二零二四年十一月五日，本公司与

结好金融（定义见附注41）联合公布，

建议本公司透过根据开曼群岛公司

法第86条进行之建议协议安排（「该计

划」）对结好金融进行集团重组，并撤

销结好金融股份在联交所主板之上市

地位（「集团重组」）。本公司所持股份

以外之所有结好金融股份（「计划股

份」）将被注销及剔除，作为换取根据

该计划注销及剔除计划股份之代价，

即就每股计划股份将予发行之4股本公

司新股，合共2,701,239,316股本公司

股份（「计划代价」），以及结好金融将

就每股计划股份以现金方式向结好金

融股东（「计划股东」）宣派之每股计划

股份0.50港元之建议特别股息，合共约

337,655,000港元（「计划股息」）。

详情请参阅日期分别为二零二四年

十一月五日、二零二四年十二月十日、

二零二五年一月二日、二零二五年

一月二十二日、二零二五年二月十日、

二零二五年二月十三日、二零二五年

三月七日、二零二五年三月二十一日

及二零二五年三月二十六日之公布。

该计划于二零二五年三月二十五日生

效，结好金融及其附属公司成为本公

司之全资附属公司。本集团根据该计

划录得应付计划股息约337,655,000港

元，终止确认计划股东应占结好金融

净资产账面值约1,186,392,000港元，

并于特别储备中确认根据本公司于该

计划生效日期之股价计算之计划代价

公允值约340,356,000港元及经调整非

控股权益与计划代价公允值之差额约

508,381,000港元。

36. ACQUISITION OF NON-CONTROLING

INTERESTS IN A SUBSIDIARY

On 5 November 2024, the Company and GNFG

(defined in Note 41) has jointly anounced to propose

group reorganisation of GNFG by the Company by

way of the proposed scheme of arangement pursuant to

Section 86 of the Companies Act of the Cayman Islands

(the “Scheme”) and the withdrawal of the listing of the

GNFG’s shares on the Main Board of the Stock Exchange

(the “Group Reorganisation”). Al GNFG’s shares other

than those held by the Company (the “Scheme Shares”)

wil be canceled and extinguished in exchange for the

consideration for the cancelation and extinguishment of

the Scheme Shares pursuant to the Scheme, being 4 new

shares of the Company to be isued for every Scheme

Share, in total 2,701,239,316 shares of the Company (the

“Scheme Consideration”), and proposed special dividend

of HK$0.50 per Scheme Share, in total of aproximately

HK$337,655,000, to be declared by GNFG’s payable in

cash to the GNFG’s shareholders for each Scheme Share

(the “Scheme Shareholders”) (the “Scheme Dividend”).

For details, please refer to the anouncement dated 5

November 2024, 10 December 2024, 2 January 2025,

22 January 2025, 10 February 2025, 13 February 2025,

7 March 2025, 21 March 2025 and 26 March 2025

respectively.

On 25 March 2025, the Scheme was efective, GNFG

and its subsidiaries became wholy owned subsidiaries

of the Company. The Group recorded the Scheme

Dividend payable of aproximately HK$337,655,000

acording to the Scheme, derecognised the carying

amount of net asets of GNFG atributable to the Scheme

Shareholders of aproximately HK$1,186,392,000, and

recognised in special reserve the fair value of the Scheme

Consideration which was measured based on the share

price of the Company at the efective date of the Scheme

of aproximately HK$340,356,000 and the diference

betwen the non-controling interests adjusted and the

fair value of the Scheme Consideration of aproximately

HK$508,381,000.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

36. 收购一间附属公司之非控股权

益－续

于二零二五年三月二十七日，结好金

融撤销上市。此外，于二零二五年四

月三日已派付计划股息，本公司亦已

发行2,701,239,316股新股。于发行新

股后，特别储备其后确认为股本约

270,124,000港元（按每股面值0.1港元

计算），而余额约70,232,000港元已确

认为股份溢价。

37. 退休福利计划

本集团已根据强制性公积金计划条例

之规则及规例为香港所有合资格雇员

参与退休金计划（「强积金计划」）。强

积金计划之资产由一个独立管理基金

所持有。本集团已根据最低法定供款

规定，即合资格雇员每月有关总入息

之5%供款，最高金额为每月1,500港

元。为数约884,000港元（二零二四年：

985,000港元）之供款已于产生时在损

益扣除。

38. 银行融资

于二零二五年三月三十一日，本集团

获香港金融机构授出合共428,000,000

港元（二零二四年：478,000,000港元）

之银行信贷额。此等银行信贷额是以

本公司提供之公司担保作抵押（二零

二四年：以客户之已抵押证券、本集

团若干物业及本公司提供之公司担保

作抵押）。

于二零二五年三月三十一日及二零

二四年三月三十一日本集团并无银

行借贷，而于二零二五年三月三十一

日，本集团之银行信贷额未提取款额

为约428,000,000港元（二零二四年：

478,000,000港元）。

36. ACQUISITION OF NON-CONTROLING

INTERESTS IN A SUBSIDIARY – continued

On 27 March 2025, GNFG was delisted. Further

on 3 April 2025, the Scheme Dividend was paid and

2,701,239,316 new shares of the Company were isued.

Upon the isue of new shares, the special reserve has ben

subsequently recognised as share capital at aproximately

HK$270,124,000, calculated at par value of HK$0.1

per share, and the remaining amount of aproximately

HK$70,232,000 has ben recognised as share premium.

37. RETIREMENT BENEFIT SCHEMES

The Group has joined a pension scheme under the

rules and regulations of the Mandatory Provident Fund

Schemes Ordinance (the “MPF Scheme”) for al qualifying

employes in Hong Kong. The asets of the MPF Scheme

are held separately in an independently managed fund. The

Group has folowed the minimum statutory contribution

requirements of 5% of eligible employes’ relevant agregate

income, subject to the maximum amount of HK$1,500

per month. The contributions, amounting aproximately

HK$884,000 (2024: HK$985,000), are charged to the

profit or los as incured.

38. BANK FACILITIES

At 31 March 2025, the Group had banking facilities

totaling HK$428,000,000 (2024: HK$478,000,000)

granted by financial institutions in Hong Kong. These

banking facilities are secured by corporate guarantes isued

by the Company (2024: secured by charges over clients’

pledged securities, certain of the Group’s properties and

corporate guarantes isued by the Company).

The Group had no bank borowings as at 31 March 2025

and 31 March 2024 and the Group had undrawn banking

facilities amounting to aproximately HK$428,000,000 as

at 31 March 2025 (2024: HK$478,000,000).

---

2025
二零二五年
HK$’000
千港元
291
14,858
600

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

39. 关连人士交易

除综合财务报表其他部份所披露之交

易╱资料外，本集团于年内进行以下

关连人士交易：

(a) 交易

附注：

(i) 佣金均按交易总值之0.1%至0.25%（二

零二四年：0.1%至 0.25%）收取。

(i) 利息均按年利率7.236厘至9.252厘（二

零二四年：年利率7.236厘至9.252 厘）

之保证金贷款之未偿还结余收取。

(i) 截至二零二五年三月三十一日止年度

内每月收取之租金为50,000港元（二零

二四年：50,000港元）。

39. RELATED PARTY TRANSACTIONS

In adition to the transactions/information disclosed

elsewhere in these consolidated financial statements, during

the year, the Group had the folowing transactions with

related parties:

(a) Transactions

Name of related partyNature of transaction2024

关连人士姓名╱名称交易性质二零二四年

HK$’000

千港元

Mesrs. Hung Hon Man, Cham Wai Ho

Anthony, Kam Edie Shing Cheuk, Hung

Sui Kwan, Shum Kin Wai Frankie, Cheng

Wai Ho, Ng Hon Sau Lary, Chen Zhixue,

Liang Jie, their close family members and

controling entities

Brokerage comision

income (note i)

洪汉文先生、湛威豪先生、甘承倬先生、

洪瑞坤先生、岑建伟先生、郑伟浩先生、

吴翰绶先生、陈之学先生、梁洁女士、

彼等之紧密家族成员以及控制实体

经纪佣金收入（附注i）

Mesrs. Hung Hon Man, Hung Sui Kwan,

Kam Edie Shing Cheuk, Ng Hon Sau

Lary, Leung Chan Jaime, their close family

members and controling entities

Interest income (note i)2,525

洪汉文先生、洪瑞坤先生、甘承倬先生、

吴翰绶先生、梁委明先生、

彼等之紧密家族成员以及控制实体

利息收入（附注i）

Mr. Hung Hon Man’s asociateRental income (note i)600

洪汉文先生之联系人士租金收入（附注i）

Notes:

(i) Comision was charged at 0.1% to 0.25% (2024:

0.1% to 0.25%) on the total value of transactions.

(i) Interest was charged at 7.236% to 9.252% per

anum (2024: 7.236% to 9.252% per anum) on the

outstanding balances of margin loans.

(i) Monthly rental fe was charged at HK$50,000 during

the year ended 31 March 2025 (2024: HK$50,000).

---

2025
二零二五年
HK$’000
千港元
4,327
123
4,450

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

(b) 主要管理人员之薪酬

除综合财务报表附注14所披露之

董事外，其他主要管理人员之薪

酬如下：

董事及其他主要管理人员之薪酬

是按个人表现及市场趋势厘定。

39. RELATED PARTY TRANSACTIONS –

continued

(b) Remuneration to key management personel

The remuneration of members of key management,

other than directors as disclosed in note 14 to the

consolidated financial statements, was as folows:

二零二四年

HK$’000

千港元

Salaries and other benefits薪金及其他福利3,547

Retirement benefit scheme contributions退休福利计划供款114

3,661

The remuneration of directors and other key management

personel is determined by the performance of individuals

and market trends.

---

2025
二零二五年
HK$’000
千港元
106
2,123,989
2,124,095
559
3,135,005
54,531
3,190,095
254
956,583
956,837
2,233,258
4,357,353
966,270
3,391,083
4,357,353

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

40. 本公司之财务状况表

(a) 出资代表免息之附属公司欠款（预

期不会于报告期末起计12个月内收

回）之推算利息。

40. STATEMENT OF FINANCIAL POSITION

OF THE COMPANY

二零二四年

NotesHK$’000

附注千港元

Non-curent asets非流动资产

Property and equipment物业及设备139

Unlisted investments in subsidiaries于附属公司之

非上市投资40(a)1,783,633

1,783,772

Curent asets流动资产

Deposits and prepayments按金及预付款项2,032

Amounts due from subsidiaries应收附属公司款项3,052,744

Bank balances – general

acounts and cash

银行结余－

一般账户及现金256,571

3,311,347

Curent liabilities流动负债

Acrued charges and other payables应计费用及其他应付

款项473

Amounts due to subsidiaries应付附属公司款项956,856

957,329

Net curent asets流动资产净值2,354,018

NET ASETS资产净值4,137,790

Capital and reserves资本及储备

Share capital股本33966,270

Reserves储备40(b)3,171,520

TOTAL EQUITY总权益4,137,790

(a) The capital contribution represents the imputed

interest on interest fre amounts due from subsidiaries

which are not expected to be recovered within 12

months from the end of the reporting period.

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

(b) 储备变动

附注：

(i) 由于计入本公司股份溢价，已付其附

属公司结好证券（定义见附注41）之配

售交易成本将于综合财务报表中对销。

(i) 于二零二五年三月三十一日，本公

司之可供分派予股东之储备约为

3,120,959,000港元（二零二四年：

3,171,520,000港元），包括股份溢价、

若干特别储备及保留盈利。

40. STATEMENT OF FINANCIAL POSITION

OF THE COMPANY – continued

(b) Movement of the reserves

Share

premium

Special

reserve

Retained

earnings

(loses)Total

股份溢价特别储备

保留盈利

（亏损）总额

NotesHK$’000HK$’000HK$’000HK$’000

附注千港元千港元千港元千港元

(note i)

（附注i）

At 1 April 2023于二零二三年

四月一日2,933,438194,54926,6433,154,630

Profit for the year本年度溢利–113,517113,517

Transactions with owners:与拥有人之交易：

Contributions and distributions出资及分派

Dividends to owners向拥有人派发之

股息16–(96,627)(96,627)

Total transactions with

equity holders

与股权持有人的交

易总额–(96,627)(96,627)

At 31 March 2024于二零二四年

三月三十一日2,933,438194,54943,5333,171,520

Los for the year本年度亏损–(72,479)(72,479)

Transactions with owners:与拥有人之交易：

Contributions and distributions出资及分派

Dividends to owners向拥有人派发之

股息16–(48,314)(48,314)

Changes in ownership interests拥有权益变动

Acquisition of

non-controling interests

in a subsidiary

收购一间附属

公司之非控股

权益36–340,356–340,356

Total transactions with

equity holders

与股权持有人的交

易总额–340,356(48,314)292,042

At 31 March 2025于二零二五年

三月三十一日2,933,438534,905(77,260)3,391,083

Notes:

(i) As included in the share premium of the Company,

the transaction costs of the placing were paid to its

subsidiary, GNS (defined in Note 41) and would be

eliminated in the consolidated financial statements.

(i) At 31 March 2025, the reserves of the Company available

for distribution to shareholders were aproximately

HK$3,120,959,000 (2024: HK$3,171,520,000) which

comprised the share premium, certain special reserve and

retained earnings.

---

2025
二零二五年
Directly	Indirectly
直接	间接
100	–
–	100
–	100
–	100
–	100

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

41. 主要附属公司详情

本公司之主要附属公司详情如下：

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES

Particulars of the principal subsidiaries of the Company are

as folows:

Name of subsidiary

Place of

incorporation

Clas of shares

held

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地点所持股份类别

已发行及缴足

股本╱注册资本

本公司持有之已发行股本╱

注册资本面值百分比主要业务

二零二四年

DirectlyIndirectly

直接间接

Get Nice Financial Group

Limited (“GNFG”)

(note c)

Cayman IslandsOrdinaryHK$25,000,00072.99–Investment holding

结好金融集团有限公司

（「结好金融」）（附注c）

开曼群岛普通股25,000,000港元投资控股

King Joy Asia LimitedBritish Virgin Islands

(“BVI”)

OrdinaryUS$1–72.99Investment holding

君悦亚洲有限公司英属处女群岛普通股1美元投资控股

Red Eagle Securities LimitedHong KongOrdinaryHK$60,000,000–72.99Inactive

汉英证券有限公司香港普通股60,000,000港元暂无营业

Get Nice IncorporatedBVIOrdinaryUS$10,000–72.99Investment holding

英属处女群岛普通股10,000美元投资控股

Get Nice Securities Limited

(“GNS”)

结好证券有限公司

（「结好证券」）

Hong Kong

香港

Ordinary

普通股

Non-voting

defered shares

(note a)

无投票权

递延股

（附注a）

HK$1,660,000,000

1,660,000,000港元

HK$40,000,000

40,000,000港元

–72.99Securities dealing

and broking,

underwriting and

placement and

securities margin

financing

证券买卖及经纪

业务、包销及

配售及证券保

证金融资

---

2025
二零二五年
Directly	Indirectly
直接	间接
–	–
–	100
–	100
–	100
–	100
–	100
–	100
–	100

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

Name of subsidiary

Place of

incorporation

Clas of shares

held

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地点所持股份类别

已发行及缴足

股本╱注册资本

本公司持有之已发行股本╱

注册资本面值百分比主要业务

二零二四年

DirectlyIndirectly

直接间接

Get Nice Curency

Exchange Limited

Hong KongOrdinaryHK$1–72.99Inactive

结好找换有限公司香港普通股1港元暂无营业

Get Nice Capital LimitedHong KongOrdinaryHK$10,000,000–72.99Corporate finance

services

结好融资有限公司香港普通股10,000,000港元企业融资服务

Get Nice Futures Company

Limited

Hong KongOrdinaryHK$60,000,000–72.99Futures and

options broking

结好期货有限公司香港普通股60,000,000港元期货及期权经纪

服务

Get Nice Silk Road

Investment Limited

BVIOrdinaryUS$10,000–72.99Investment holding

结好丝路投资有限公司英属处女群岛普通股10,000美元投资控股

Get Nice Aset Management

Limited

Hong KongOrdinaryHK$5,000,000–72.99Aset management

services

结好资产管理有限公司香港普通股5,000,000港元资产管理服务

Stepington Holdings

Limited

BVIOrdinaryUS$10,000–72.99Investment holding

英属处女群岛普通股10,000美元投资控股

Pacific Chalenge Futures

Hong Kong Limited

Hong KongOrdinaryHK$10,000,000–72.99Investment holding

太平洋兴业期货有限公司香港普通股10,000,000港元投资控股

Get Nice Investment

Limited

Hong KongOrdinaryHK$1–72.99Holding of yacht

结好投资有限公司香港普通股1港元持有游艇

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

---

2025
二零二五年
Directly	Indirectly
直接	间接
–	100
–	100
–	100
–	100
100	–
–	100
–	100
–	100
–	100
–	100
100	–

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

Name of subsidiary

Place of

incorporation

Clas of shares

held

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地点所持股份类别

已发行及缴足

股本╱注册资本

本公司持有之已发行股本╱

注册资本面值百分比主要业务

二零二四年

DirectlyIndirectly

直接间接

Bravo Nice LimitedBVIOrdinaryUS$1–72.99Investment holding

英属处女群岛普通股1美元投资控股

Dixten LimitedHong KongOrdinaryHK$1–72.99Administrative

service

廸升有限公司香港普通股1港元行政服务

Centre One Limited

(“Centre One”)

BVIOrdinaryUS$1N/AN/AProperty holding

英属处女群岛普通股1美元不适用不适用物业控股

City Treasure Group

Limited (“City Treasure”)

BVIOrdinaryUS$1N/AN/AProperty holding

英属处女群岛普通股1美元不适用不适用物业控股

Treasure Advantage LimitedBVIOrdinaryUS$1100–Investment holding

英属处女群岛普通股1美元投资控股

Prime Pacific Investments

Limited

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Dragon Rainbow LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Beter Dynamic LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Get Nice Finance Company

Limited

Hong KongOrdinaryHK$2–100Money lending

结好财务有限公司香港普通股2港元放债

Alex International LimitedHong KongOrdinaryHK$10,000–100Holding of motor

vehicles

艺业国际有限公司香港普通股10,000港元持有汽车

Gainventure Holdings

Limited

BVIOrdinaryUS$1100–Investment holding

英属处女群岛普通股1美元投资控股

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

---

2025
二零二五年
Directly	Indirectly
直接	间接
–	100
–	100
–	70
–	100
–	100
–	100
–	100
–	100
–	100
–	100

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

Name of subsidiary

Place of

incorporation

Clas of shares

held

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地点所持股份类别

已发行及缴足

股本╱注册资本

本公司持有之已发行股本╱

注册资本面值百分比主要业务

二零二四年

DirectlyIndirectly

直接间接

Get Nice Entertainment

Limited

BVIOrdinaryUS$1–100Investment holding

结好娱乐有限公司英属处女群岛普通股1美元投资控股

Get Nice International

Limited

Hong KongOrdinaryHK$1,000–100Inactive

结好国际有限公司香港普通股1,000港元暂无营业

Get Nice (Silver Base) Wines

Limited (“Get Nice (Silver

Base)”

Hong KongOrdinaryHK$1,000,000–70Inactive

结好（银基）酒业有限公司

（「结好（银基）」）

香港普通股1,000,000港元暂无营业

Genius Wise Holdings

Limited

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

More Profit International

Limited

BVIOrdinaryUS$10,000–100Investment holding

英属处女群岛普通股10,000美元投资控股

Get Nice DevelopmentHong KongOrdinaryHK$1,000,000–100Investment holding

结好发展香港普通股1,000,000港元投资控股

Great Right Holdings

Limited

BVIOrdinaryUS$1–100Investment holding

宏正控股有限公司英属处女群岛普通股1美元投资控股

Rise Fortune Group LimitedBVIOrdinaryUS$50,000–100Inactive

升福集团有限公司英属处女群岛普通股50,000美元暂无营业

Joyful Vila LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Quality Champion LimitedHong KongOrdinaryHK$9,000–100Property holdings

可权有限公司香港普通股9,000港元物业控股

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

---

2025
二零二五年
Directly	Indirectly
直接	间接
–	100
–	100
–	100
–	100
–	100
–	100
–	100
–	95
–	100
–	100
–	100

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

Name of subsidiary

Place of

incorporation

Clas of shares

held

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地点所持股份类别

已发行及缴足

股本╱注册资本

本公司持有之已发行股本╱

注册资本面值百分比主要业务

二零二四年

DirectlyIndirectly

直接间接

Venturecorp Investment

Limited

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Rich Mount LimitedHong KongOrdinaryHK$1–100Property holding

峻发有限公司香港普通股1港元物业控股

Peak Prospect LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Vast Cher LimitedHong KongOrdinaryHK$2–100Property holding

鹏志有限公司香港普通股2港元物业控股

Bilion Times LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Get Nice Real Estate

Limited

Hong KongOrdinaryHK$4,000,000–100Property agency

结好置业有限公司香港普通股4,000,000港元物业代理

Profit Union Holdings

Corporation

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Get Nice Auction Limited

(“Get Nice Auction”)

Hong KongOrdinaryHK$1,000,000–95Auction busines

结好拍卖行有限公司

（「结好拍卖行」）

香港普通股1,000,000港元拍卖业务

Infinite Treasure Group

Limited

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Bowel LimitedHong KongOrdinaryHK$1–100Property holding

宝宏有限公司香港普通股1港元物业控股

Ace Way Busines LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

---

2025
二零二五年
Directly	Indirectly
直接	间接
–	100
–	100
–	100
–	100
–	100
–	100
–	100
–	100

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

Name of subsidiary

Place of

incorporation

Clas of shares

held

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地点所持股份类别

已发行及缴足

股本╱注册资本

本公司持有之已发行股本╱

注册资本面值百分比主要业务

二零二四年

DirectlyIndirectly

直接间接

Get Nice Property

Management Company

Limited

Hong KongOrdinaryHK$1–100Property

management

结好物业管理有限公司香港普通股1港元物业管理

Get Balanced Company

Limited

Hong KongOrdinaryHK$1–100Inactive

香港普通股1港元暂无营业

Jumbo Excel CorporationBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Aces Mision Limited

(“Aces Mision”)

BVIOrdinaryUS$1–100Property holding

英属处女群岛普通股1美元物业控股

Jumbo Excel Group LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Get Afluence Limited

(formerly known as Macro

Music Company Limited)

Hong KongOrdinaryHK$10,000–100Property holding

Get Afluence Limited（前称

弘大音乐有限公司）

香港普通股10,000港元物业控股

Power Suces Holdings

Incorporated

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Get Prosperous Limited

(formerly known as

Legend Socer Limited)

Hong KongOrdinaryHK$10,000–100Property holding

Get Prosperous Limited

（前称结骏足球

有限公司）

香港普通股10,000港元物业控股

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

---

2025
二零二五年
Directly	Indirectly
直接	间接
–	100
–	100
–	100
–	100
–	100
–	100
–	100
–	100
–	100
–	100
–	100

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

Name of subsidiary

Place of

incorporation

Clas of shares

held

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地点所持股份类别

已发行及缴足

股本╱注册资本

本公司持有之已发行股本╱

注册资本面值百分比主要业务

二零二四年

DirectlyIndirectly

直接间接

Power Suces Group

Incorporated

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Bright Rarity LimitedHong KongOrdinaryHK$1–100Property holding

希贝有限公司香港普通股1港元物业控股

Mega Trilion Group

Limited

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Pearl King Holdings LimitedBVIOrdinaryUS$100–100Property holding

英属处女群岛普通股100美元物业控股

Smart Best Asia CorporationBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Super Times Overseas

Limited

BVIOrdinaryUS$100–100Property holding

英属处女群岛普通股100美元物业控股

Ultimate Bilion LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Tao Yun Company LimitedHong KongOrdinaryHK$20–100Property holding

涛运有限公司香港普通股20港元物业控股

NobleNet LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Ambitious Profit LimitedHong KongOrdinaryHK$1–100Property holding

骏镒有限公司香港普通股1港元物业控股

Clever Switch LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

---

2025
二零二五年
Directly	Indirectly
直接	间接
–	100
–	100
–	100
–	100
–	100
–	100
–	100
–	100

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

Name of subsidiary

Place of

incorporation

Clas of shares

held

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地点所持股份类别

已发行及缴足

股本╱注册资本

本公司持有之已发行股本╱

注册资本面值百分比主要业务

二零二四年

DirectlyIndirectly

直接间接

Elite Rank LimitedHong KongOrdinaryHK$1–100Property holding

煌首有限公司香港普通股1港元物业控股

Paramount Star Enterprises

Limited (“Paramount

Star”)

BVIOrdinaryUS$1–100Property holding

英属处女群岛普通股1美元物业控股

Prosper Track Enterprises

Limited (“Prosper Track”)

BVIOrdinaryUS$1–100Property holding

英属处女群岛普通股1美元物业控股

Gain Peak Asia LimitedBVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Get Treasure Properties

Limited

Hong KongOrdinaryHK$2–100Property holding

得宝物业有限公司香港普通股2港元物业控股

Group Suces International

Limited

BVIOrdinaryUS$1–100Investment holding

英属处女群岛普通股1美元投资控股

Grand Park Investment

Limited

Hong KongOrdinaryHK$2–100Property holding

光栢投资有限公司香港普通股2港元物业控股

Apex Magic Asia LimitedBVIOrdinaryUS$1–100Inactive

英属处女群岛普通股1美元暂无营业

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

---

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

附注：

(a) 由本公司一名董事及由结好证券一名

前董事持有之无投票权递延股于实际

上无权收取股息，亦无权收取结好证

券任何股东大会通告或出席大会或于

会上投票。于清盘时，结好证券可供

分派予普通股持有人及无投票权递延

股持有人之资产应先用以支付每股普

通股1,000,000,000,000港元之款项予

普通股持有人，继而用以偿还有关股

份之已缴足或入账列为缴足面值予无

投票权递延股持有人，而结好证券之

资产余额应属于普通股持有人，并分

别按彼等就有关普通股之缴足或入账

列为缴足股款之比例分派。

(b) 除Aces Mision、Paramount Star、

Prosper Track、Centre One及City

Treasure于英国经营外，所有附属公司

均于香港经营。

(c) 附属公司拥有权益之变动详情载于

综合财务报表附注36。

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

Notes:

(a) The non-voting defered shares, which are held by a director

of the Company and an ex-director of GNS, cary practicaly

no rights to dividends nor to receive notice of nor to atend

or vote at any general meting of GNS and on liquidation,

the asets of GNS available for distribution among the

holders of ordinary shares and the holders of non-voting

defered shares shal be aplied first in paying to the holders

of ordinary shares the sum of HK$1,000,000,000,000 per

ordinary share and secondly in repaying to the holders of

non-voting defered shares the nominal amount paid up

or credited as paid up on such shares, and the balances of

the GNS’s asets shal belong to and be distributed among

the holders of ordinary shares in proportion to the amount

paid up or credited as paid up on such ordinary shares

respectively.

(b) Except for Aces Mision, Paramount Star, Prosper Track,

Centre One and City Treasure operated in United Kingdom,

al subsidiaries are operating in Hong Kong.

(c) Details of changes in ownership interests of subsidiaries are

set out in note 36 to the consolidated financial statements.

---

At 31 March 2025
于二零二五年 三月三十一日
HK$’000
千港元
–
–
–
–
–
–
–

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

具备个别重大非控股权益（「非控股权

益」）之一间附属公司之财务资料

下表载列具备重大非控股权益之非全

资附属公司结好金融之资料。有关财

务资料概要代表未作公司间抵销之金

额。

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

Financial information of subsidiary with individualy

material non-controling interests (“NCI”)

The folowing table shows the information relating to

GNFG, a non-wholy owned subsidiary that has material

NCI. The sumarised financial information represents

amounts before inter-company eliminations.

At

31 March

于二零二四年

三月三十一日

HK$’000

千港元

Proportion of NCI’s ownership interests

(Note 36)

非控股权益之拥有权

权益比例（附注36）27.01%

Non-curent asets非流动资产68,393

Curent asets流动资产4,545,373

Curent liabilities流动负债(260,522)

Non-curent liabilities非流动负债(12,574)

Net asets资产净值4,340,670

Carying amount of NCI非控股权益之账面值1,172,798

---

Period ended 25 March 2025
(Effective date of the Group Reorganisation)
截至二零二五年 三月二十五日 （集团重组 生效日期） 止期间
HK$’000
千港元
336,576
(207,625)
128,951
(3,625)
125,326
34,833
(980)
33,853
(357,914)
311,063
(162,537)
(81,028)

Anual Report 2025 年报

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

具备个别重大非控股权益（「非控股权

益」）之一间附属公司之财务资料－续

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

Financial information of subsidiary with individualy

material non-controling interests (“NCI”) – continued

Year ended

31 March 2024

截至二零二四年

三月三十一日

止年度

HK$’000

千港元

Revenue收益344,801

Expenses开支(192,105)

Profit for the period/year期间╱年度溢利152,696

Other comprehensive (expense) income其他全面（开支）收益52

Total other comprehensive income

for the period/year期间╱年度其他全面收益总额152,748

Profit atributable to NCI非控股权益应占溢利41,247

Other comprehensive (expense) income

atributable to NCI

非控股权益应占其他全面

（开支）收益14

Total comprehensive income atributable to NCI非控股权益应占全面收益总额41,261

Dividends paid to NCI向非控股权益派发之股息(40,519)

Net cash flows from (used in):以下项目所得（所用）之

现金流量净额：

Operating activities经营活动348,715

Investing activities投资活动8,033

Financing activities融资活动(157,748)

---

2025		2025		2025
二零二五年		二零二五年		二零二五年
		HK$’000		HK$’000
		千港元		千港元
–		34,833		–
5%		26		101
30%		(1)		298
41,297
		34,858		399

GET NICE HOLDINGS LIMITED 结好控股有限公司

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

截至二零二五年三月三十一日止年度

Year ended 31 March 2025

1. －续

下表载列具备非控股权益之本集团非

全资附属公司之详情：

41. PARTICULARS OF PRINCIPAL

SUBSIDIARIES – continued

The table below shows details of non-wholy owned

subsidiaries of the Group that have NCI:

Name of subsidiary

Place of

incorporation

Principal place

of busines

Proportion of ownership

interests and voting rights held

by non-controling interests

Profit alocated to

non-controling interests

Acumulated non-controling

interests

附属公司名称注册成立地点主要营业地点

非控股权益持有之拥有权益

及投票权比例分配予非控股权益之溢利累计非控股权益

二零二四年

HK$’000

千港元

GNFG and its subsidiariesCayman IslandsHong Kong1,172,798

结好金融及其附属公司开曼群岛香港

Get Nice AuctionHong KongHong Kong95

结好拍卖行香港香港

Get Nice (Silver Base)Hong KongHong Kong299

结好（银基）香港香港

1,173,192

---

2025
二零二五年
HK$’000
千港元
432,098
102,358
(26,326)
76,032

2025
二零二五年
HK$’000
千港元
7,323,843
(700,193)
6,623,650

Anual Report 2025 年报

FINANCIAL SUMARY

财务概要

Year ended 31 March

截至三月三十一日止年度

二零二一年二零二年二零二三年二零二四年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

RESULTS业绩

Revenue收益502,616441,075422,518410,015

Profit before taxation税前溢利306,542156,540176,06186,413

Taxation税项(58,556)(60,968)88,153(9,301)

Profit for the year本年度溢利247,98695,572264,21477,112

As at 31 March

于三月三十一日

二零二一年二零二年二零二三年二零二四年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

ASETS AND LIABILITIES资产及负债

Total asets总资产7,611,0497,871,0617,489,7477,231,740

Total liabilities总负债(895,290)(926,308)(482,149)(289,792)

Total equity总权益6,715,7596,944,7537,007,5986,941,948

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

PARTICULARS OF INVESTMENT PROPERTIES

投资物业详情

Particulars of investment properties held by the Group as at 31

March 2025 are as folows:

LocationExpiryExisting useEfective %

held

地点到期年份现有用途实质拥有%

Hong Kong

香港

Car Parking Space No. 108 on B/F and Workshop C9 & C10,

11/F, Block C, Hong Kong Industrial Centre, 489-491 Castle

Peak Road, Kowlon

2047Ofice100%

九龙青山道489-491号香港工业中心地库108号停车位及

C座11楼C9及C10工场

二零四七年办公室

G/F Whity Stret Court, No. 28 Whity Stret, Hong Kong2860Shop100%

香港屈地街28号屈地大厦地下二八六零年店舖

Get Nice Centre, Nos. 270-274 Chatham Road North, Kowlon2082Ofice100%

九龙漆咸道北270–274号结好中心二零八二年办公室

Flat D, 25/F, Tower B, Holywod Terace, No. 268 Quen’s

Road Central, Sheung Wan, Hong Kong Island

2047Residential100%

香港上环皇后大道中268号荷李活华庭B座25楼D室二零四七年住宅

Flat A on 25th Flor and Car Parking Space No, C20 on 2nd

Flor, Island Lodge, No. 180 Java Road, Hong Kong

2104Residential100%

香港渣华道180号港涛轩25楼A室及2楼C20号停车位二一零四年住宅

House D30 of Stage I, Marina Cove, 380 Hiram’s Highway,

Hebe Haven, Sai Kung, New Teritories

2047Residential100%

新界西贡白沙湾西贡公路380号匡湖居第二期D30号洋房二零四七年住宅

House D29 of Stage I, Marina Cove, 380 Hiram’s Highway,

Hebe Haven, Sai Kung, New Teritories

2047Residential100%

新界西贡白沙湾西贡公路380号匡湖居第二期D29号洋房二零四七年住宅

Car Parking Space Nos. 204 to 215 of Second Flor and Car

Parking Space Nos. 703 to 708 and 713 of Seventh Flor,

Grand Milenium Plaza, 183 Quen’s Road Central,

Hong Kong

2047Carpark100%

香港皇后大道中183号新纪元广场位于2楼204至215号之

停车位，及7楼703至708和713号之停车位

二零四七年停车位

本集团于二零二五年三月三十一日持有之

投资物业详情如下：

---

Anual Report 2025 年报

PARTICULARS OF INVESTMENT PROPERTIES

投资物业详情

LocationExpiryExisting useEfective %

held

地点到期年份现有用途实质拥有%

Lower Ground Flor, No. 7 Staunton Stret, Hong Kong2845Shop100%

香港士丹顿街7号低层地下二八四五年店舖

Shop A on Ground Flor, Nos. 29 and 31 North Stret, Hong

Kong

2891Shop100%

香港北街29号及31号地下A舖二八九一年店舖

Shop No. G07 on G/F, East Comercial Block of South

Horizons, No.18A South Horizon Drive, Hong Kong

2040Shop100%

香港海怡路18A号海怡广场东翼地下G07号舖二零四零年店舖

Flat No. 09 on 23th Flor, Apartment Tower on the Western

Side Convention Plaza, No. 1 Harbour Road, Hong Kong.

2060Residential100%

香港湾道1号会展广场西侧会景阁23楼09室二零六零年住宅

Car Parking Space No. 46 and Flat F on 2nd Flor together with

the Yard Thereof, Broadview Terace, No. 40 Cloud View

Road, Hong Kong

2045Residential100%

香港云景道40号雅景台2楼F室连花园及46号停车位二零四五年住宅

Shops Unit No. 2 and No. 19 on Ground Flor, Yue Ye

Mansion, Nos.18A, 20, 20A, Belcher’s Stret, Nos.1, 3, 5, 7

& 9 Li Po Lung Path, Hong Kong

2872Shop100%

卑路乍街18A、20及20A号如意大楼地下2号及19号舖，

香港李宝龙路1、3、5、7及9号

二八七二年店舖

---

GET NICE HOLDINGS LIMITED 结好控股有限公司

PARTICULARS OF INVESTMENT PROPERTIES

投资物业详情

LocationExpiryExisting useEfective %

held

地点到期年份现有用途实质拥有%

The United Kingdom

英国

Winton House, 9-13 (od) St. Andrew Stret and 65 Shoe Lane,

London, EC4A 3AF, United Kingdom

FreholdComercial

building

100%

永久业权商业楼宇

Apartments 1401 to 1409 in Building N9, 8 Carnation Way,

London, SW8 5JE, United Kingdom

3018Residential100%

三零一八年住宅

Apartments 0501 to 0509 in Building N9, 8 Carnation Way,

London, SW8 5JE, United Kingdom

3018Residential100%

三零一八年住宅

Apartments 2302 to 2307, River Park Tower, 1 Nine Elms Lane,

London, SW8 5HD, United Kingdom

3023Residential100%

三零二三年住宅

Apartments 902 to 906 and 909, River Park Tower, 1 Nine Elms

Lane, London, SW8 5HD, United Kingdom

3023Residential100%

三零二三年住宅

---

ANUAL REPORT

年报

GET NICE HOLDINGS LIMITED

结好控股有限公司

(Incorporated in the Cayman Islands with limited liability)

于开曼群岛注册成立之有限公司

Stock code 股份代号: 64

GET NICE HOLDINGS LIMITED

结好控股有限公司

(Incorporated in the Cayman Islands with limited liability)

于开曼群岛注册成立之有限公司

Stock code 股份代号: 64

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