Annual Report 2023/24 年报

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Anual Report

年报

2023/24

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ai172074447411_Easyknit International AR2023 Cover 16m OP.pdf 1 12/7/2024 上午8:34

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Contents 目录

Corporate Information2

公司资料

Financial Highlights4

财务概要

President’s Statement5

主席报告

Management Discusion and Analysis10

管理层讨论及分析

Biographical Details of Directors32

董事之履历

Corporate Governance Report35

企业管治报告

Directors’ Report55

董事会报告

Environmental, Social and Governance Report69

环境、社会及管治报告

Independent Auditor’s Report94

独立核数师报告

Consolidated Statement of Profit or Los and

Other Comprehensive Income

综合损益及其他全面收益表

Consolidated Statement of Financial Position106

综合财务状况表

Consolidated Statement of Changes in Equity108

综合权益变动表

Consolidated Statement of Cash Flows110

综合现金流量表

Notes to the Consolidated Financial Statements113

综合财务报表附注

Financial Sumary255

财务资料概要

Sumary of Properties256

物业概要

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Corporate Information

公司资料

Easyknit International Holdings Limited 2023/24 Anual Report

董事会

执行董事

官可欣女士

（主席兼首席行政总裁）

雷玉珠女士（副主席）

独立非执行董事

徐震港先生

庄冠生先生

刘泽恒先生

审核委员会

徐震港先生（主席）

庄冠生先生

刘泽恒先生

薪酬委员会

庄冠生先生（主席）

徐震港先生

刘泽恒先生

提名委员会

刘泽恒先生（主席）

徐震港先生

庄冠生先生

执行委员会

官可欣女士（主席）

雷玉珠女士

公司秘书

李宝荣先生

核数师

德勤•关黄陈方会计师行

执业会计师

注册公众利益实体核数师

香港

金钟道88号

太古广场一座35楼

BOARD OF DIRECTORS

Executive Directors

Ms. Kon Ho Yan Candy

(President and Chief Executive Oficer)

Ms. Lui Yuk Chu (Vice President)

Independent Non-executive Directors

Mr. Tsui Chun Kong

Mr. Jong Kon Sang

Mr. Lau Chak Hang Charles

AUDIT COMITE

Mr. Tsui Chun Kong (Chairman)

Mr. Jong Kon Sang

Mr. Lau Chak Hang Charles

REMUNERATION COMITE

Mr. Jong Kon Sang (Chairman)

Mr. Tsui Chun Kong

Mr. Lau Chak Hang Charles

NOMINATION COMITE

Mr. Lau Chak Hang Charles (Chairman)

Mr. Tsui Chun Kong

Mr. Jong Kon Sang

EXECUTIVE COMITE

Ms. Kon Ho Yan Candy (Chairman)

Ms. Lui Yuk Chu

COMPANY SECRETARY

Mr. Le Po Wing

AUDITOR

Deloite Touche Tohmatsu

Certified Public Acountants

Registered Public Interest Entity Auditor

35/F, One Pacific Place

88 Quensway

Hong Kong

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Corporate Information

公司资料

永义国际集团有限公司 2023/24年报

LEGAL ADVISERS

As to Hong Kong law:

David Norman & Co.

As to Bermuda law:

Conyers Dil & Pearman

PRINCIPAL BANKERS

Hang Seng Bank Limited

REGISTERED OFICE

Clarendon House

2 Church Stret

Hamilton HM 11

Bermuda

PRINCIPAL PLACE OF BUSINES

Block A, 7th Flor

Hong Kong Spiners Building, Phase 6

481–483 Castle Peak Road

Cheung Sha Wan, Kowlon

Hong Kong

BERMUDA PRINCIPAL SHARE REGISTRAR

AND TRANSFER OFICE

MUFG Fund Services (Bermuda) Limited

4th Flor North Cedar House

41 Cedar Avenue

Hamilton HM 12

Bermuda

HONG KONG BRANCH SHARE REGISTRAR

AND TRANSFER OFICE

Tricor Secretaries Limited

17/F, Far East Finance Centre,

16 Harcourt Road, Hong Kong

STOCK CODE

WEBSITE ADRES

w.easyknit.com

法律顾问

香港法律：

David Norman & Co.

百慕达法律：

康德明律师事务所

主要往来银行

恒生银行有限公司

注册办事处

Clarendon House

2 Church Stret

Hamilton HM 11

Bermuda

主要营业地点

香港

九龙长沙湾

青山道481–483号

香港纱厂大厦第6期

7楼A座

百慕达主要股份过户登记处

MUFG Fund Services (Bermuda) Limited

4th Flor North Cedar House

41 Cedar Avenue

Hamilton HM 12

Bermuda

香港股份过户登记分处

卓佳秘书商务有限公司

香港夏悫道16号

远东金融中心17楼

股份代号

网址

w.easyknit.com

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2024
2024年
227,114
58,076
25.6%
(254,739)
—
1,504
(3.50)
(4.20)

2024
2024年
8,739,039
4,136,948
4,602,091
62.2

Financial Highlights

财务概要

Easyknit International Holdings Limited 2023/24 Anual Report

Results业绩For the year ended 31 March

截至3月31日止年度

2023Change

2023年变动

Continuing operations持续经营业务

Revenue (HK$’000)营业额（千港元）86,762161.8%

Gros profit (HK$’000)毛利（千港元）58,985(1.5)%

Gros profit margin毛利率68.0%(42.4)%

(Los) profit for the year

atributable to owners of the

Company (HK$’000)

本公司拥有人应占

本年度（亏损）溢利

（千港元）10,905

N/A

不适用

Discontinued operation已终止经营业务

Revenue (HK$’000)营业额（千港元）15,912(100)%

Profit for the year atributable

to owners of the Company

(HK$’000)

本公司拥有人应占

本年度溢利

（千港元）2,375(36.7)%

Continuing and discontinued

operations

持续及已终止经营业务

Basic (los) earnings per share

(HK$)

每股基本（亏损）盈利

（港元）0.18

N/A

不适用

Diluted (los) earnings per share

(HK$)

每股摊薄（亏损）盈利

（港元）0.18

N/A

不适用

Asets and Liabilities资产及负债As at 31 March

于3月31日

2023Change

2023年变动

Total asets (HK$’000)总资产（千港元）9,188,964(4.9)%

Total liabilities (HK$’000)总负债（千港元）4,196,579(1.4)%

Net aset value (HK$’000)资产净值（千港元）4,992,385(7.8)%

Net aset value per share (HK$)每股资产净值（港元）67.5(7.9)%

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President’s Statement

主席报告

永义国际集团有限公司 2023/24年报

致各股东：

永义国际集团有限公司（「本公司」，连同其

附属公司统称「本集团」）致力于战略性地投

资及开发优质物业，持续寻求新的长期增

长机遇以巩固收入基础及为股东提供有吸

引力且可持续的回报。

财务业绩

截至2024年3月31日止年度（「本年度」），

本集团来自持续经营业务的营业额约为

227,114,000港元，而截至2023年3月31日止

年度（「上年度」）约为86,762,000港元，增加

约140,352,000港元。本年度，本集团来自已

终止经营业务的营业额为零港元，而上年

度约为15,912,000港元，减少约15,912,000

港元。本年度，本公司股东（「股东」）应占本

集团综合亏损约为253,235,000港元，而上

年度溢利为13,280,000港元。本年度，来自

持续经营业务的综合亏损约为414,214,000

港元，而上年度溢利约为25,341,000港元。

该亏损主要由于（其中包括）(i)撇减持作

出售物业；(i)撇减持作出售发展物业；(i)

投资物业公平值变动亏损；及(iv)融资成

本增加。来自已终止经营业务的综合溢利

约为5,655,000港元，而上年度溢利约为

4,602,000港元。

本年度，来自持续及已终止经营业务的每

股基本及摊薄亏损分别达到3.50港元及4.20

港元，而上年度每股盈利分别为0.18港元及

0.18港元。

Dear Shareholders,

Easyknit International Holdings Limited (the “Company”, together

with its subsidiaries, colectively the “Group”) is comited

to strategicaly investing in and developing quality properties,

continuing to pursue new long-term growth oportunities

to strengthen its income base and delivering atractive and

sustainable returns to its shareholders.

FINANCIAL RESULTS

For the year ended 31 March 2024 (the “Year”), the Group’s

revenue from continuing operations amounted to aproximately

HK$227,114,000 as compared with the year ended 31 March 2023

(the “Previous Year”) of aproximately HK$86,762,000, which

represented an increase of aproximately HK$140,352,000. For the

Year, the Group’s revenue from discontinued operation amounted

to HK$nil as compared with the Previous Year of aproximately

HK$15,912,000, which represented a decrease of aproximately

HK$15,912,000. For the Year, the Group’s consolidated los

atributable to shareholders of the Company (the “Shareholders”)

was aproximately HK$253,235,000 as compared with the

Previous Year of a profit of HK$13,280,000. The consolidated

los from continuing operations for the Year was aproximately

HK$414,214,000 as compared with profit of aproximately

HK$25,341,000 in Previous Year. The los was mainly atributable

to, among other things, (i) the write-down on properties held for

sale, (i) the write-down on properties held for development for

sale, (i) los on change in fair value of investment properties

and (iv) increase in finance costs. The consolidated profit from

discontinued operation was aproximately HK$5,655,000, as

compared with a profit of aproximately HK$4,602,000 for the

Previous Year.

The basic and diluted los per share from continuing and

discontinued operations amounted to HK$3.50 and HK$4.20

respectively for the Year, as compared with an earning per share of

HK$0.18 and HK$0.18 respectively for the Previous Year.

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President’s Statement

主席报告

Easyknit International Holdings Limited 2023/24 Anual Report

业务回顾

于本年度，由于利率持续高企及疫情后经

济恢复缓慢，香港物业市场一直受压。随

著政府采取有利于物业交易的政策及有利

于本地市场的访港旅游业复苏，加上经济

增长逐步加快，该等因素预示著香港房地

产行业的良好前景。

物业销售

于本年度，我们位于九龙塘延文礼士道的

著名住宅项目「隽睿」继续销售。于本年报

日期，49个放售单位及3个放售车位已出售，

累计已订合约销售额约为862,981,000港元。

本集团亦于2023年11月放售其位于何文田

窝打老道的另一个著名住宅项目「誉林」。

于本年报日期，17个放售单位已出售，累

计已订合约销售额约为208,303,000港元。

此外，漆咸道北项目预期将于2024年末完

成，并将适时放售。除任何不可预见的情

况外，该项目将为本集团未来数年的业绩

及盈利作出贡献。

物业投资

于2024年3月31日，本集团的投资物业组合

包括位于香港及新加坡的住宅、商业及工

业单位。于本年度，来自持续经营业务的

物业租金的贡献较上年度轻微减少。于本

年度，本集团投资物业的出租率保持良好，

于2024年3月31日，住宅、商业及工业单位

的出租率分别为100%、99.2%及95.0%。

本集团致力于提供优质物业管理服务，其

收入亦将为本集团业绩作出贡献。

土地储备

于2024年3月31日，本集团在香港的应占土

地储备总地盘面积约为21,000平方呎。所

有关土地储备均为开发中，并预期作出

售用途。本集团将继续在合适时机补充土

地储备。

BUSINES REVIEW

During the Year, the property market in Hong Kong has ben under

presure due to the sustained high interest rates and the slow

post-pandemic recovery in the economy. Folowing the adoption of

Government policies favourable to property transactions and the

revival of inbound tourism favourable to the local market, together

with the gradual reaceleration in economic growth, these shal

bode wel for the property sector in Hong Kong.

Property Sales

During the Year, our prestigious residential project “Ayton” located

at Invernes Road, Kowlon Tong, continues for its sales. As at

the date of this anual report, 49 units and 3 carparks released

were sold and the agregate contracted sales amounted to

aproximately HK$862,981,000.

The Group has also launched its sales of another prestigious

residential project “Garden Crescent” located at Waterlo Road,

Ho Man Tin, in November 2023. As at the date of this anual

report, 17 units released were sold and the agregate contracted

sales amounted to aproximately HK$208,303,000.

In adition, Project Chatham Road North is expected to be

completed in late 2024 and wil be launched when available. This

wil contribute to the Group’s results and earnings in coming years,

baring any unforesen circumstances.

Property Investment

As at 31 March 2024, the Group’s portfolio of investment

properties comprised of residential, comercial and industrial units

located in Hong Kong and Singapore. During the Year, contribution

from property rental from continuing operations recorded a slight

decrease as compared with the Previous Year. The ocupancy

rate of the Group’s investment properties remained satisfactory

during the Year, being 100%, 99.2% and 95.0% for residential,

comercial and industrial units respectively as at 31 March

2024. The Group is comited to deliver high-quality property

management services, the income of which wil also contribute to

the Group’s results.

Land Bank

As at 31 March 2024, the Group’s atributable land bank in Hong

Kong with gros site area amounted to aproximately 21,000

square fet. Al such land bank is under development and is

expected to be used for sales purpose. The Group wil continue to

replenish its land bank when suitable oportunities arise.

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President’s Statement

主席报告

永义国际集团有限公司 2023/24年报

OUTLOK

The economy and property market in Hong Kong encountered

headwinds from the geopolitical tensions, sustained high interest

rates, underperforming stock market returns, below-expectation

GDP growth and slow post-pandemic recovery throughout 2023.

In order to enhance the stability which wil in turn stimulate growth

of the local property market, the Government has introduced a

number of measures in early 2024, such as imediately lifting al

the relevant restrictions on the sale of properties and suspending

the mortgage stres test and relaxing the loan-to-value ratios of

certain types of properties. Both local and overseas purchasers

are only required to pay the standard stamp duty based on the

property price. A number of new property developments which

were launched for sales after the introduction of the aforesaid

Government measures achieved satisfactory sales performance.

展望

香港经济及物业市场于2023年全年遭受地

缘政治局势紧张、利率持续高企、股票市

场回报欠佳、本地生产总值增长低于预期

及疫后复苏缓慢等阻力。为了增强本地房

地产市场的稳定性，从而刺激房地产市场

增长，政府于2024年初推出了一系列措施，

例如立即取消所有相关的物业销售限制、

暂停按揭压力测试及放宽若干类型物业的

贷款价值比率。本地及海外购房者只需根

据物业价格支付标准印花税。在推出上述

政府措施后已推出的多个新楼盘，销售表

现理想。

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President’s Statement

主席报告

Easyknit International Holdings Limited 2023/24 Anual Report

本集团将继续销售「隽睿」及「誉林」的剩余

单位。本集团将适时推出漆咸道北项目。

本集团预计，推出上述政府措施可有助提

升物业需求并刺激其自身物业的销售。本

集团亦预计，由于主要全球经济体收紧货

币政策及2024年全球通货膨胀放缓，香港

的利率将逐步降低，市场对香港房地产行

业的信心将逐步恢复，这将促进物业销售，

并使物业价格稳定甚至略有回升。

随著香港进入后疫情时代，边境开放促进

了本地市场的改善。随著访港旅游业复苏

及政府推出提振公众士气及消费的活动，

本地市场持续回暖。然而，香港作为吸引

周边地区游客、投资及人才的目的地，市

场竞争日趋激烈，这给本地办公室及零售

租赁业务带来新挑战，并影响各方面的租

金表现。本集团持续优化租户组合，以应

对不断变化的市场趋势及不断演变的经营

环境。预计本集团将努力维持其投资物业

的稳定出租率。

展望未来，本集团将继续集中精力于发展

其主要业务，并在营运中实行审慎的资本

管理及方法。本集团将继续密切关注市场

变化，强化其业务的主要分部，同时探索

其他潜在机会，以期为股东提供稳定和可

观的回报，并为股东带来增值。

The Group wil continue the sales of the remaining units in “Ayton”

and “Garden Crescent”. The Group wil also launch Project

Chatham Road North when available. It is expected by the Group

that the introduction of the aforesaid Government measures can

help bost the demand for properties and stimulate sales of its

own properties. The Group also anticipates that, given the interest

rates in Hong Kong wil be gradualy eased due to the tightening of

monetary policies by major global economies and the deceleration

of global inflation in 2024, the market confidence towards the

property sector in Hong Kong wil gradualy restore, which wil

suport the property sales and cause the property price to stabilise

or even slightly rebound.

As Hong Kong entered into its post-pandemic era, the opening

of borders fueled improvements in the local market. With the

revival of inbound tourism and the introduction of Government’s

campaigns to bost public morale and consumption, the local

market continued to recover. However, Hong Kong’s market

is facing increased competition as a destination for tourists,

investment and talent from its neighbouring regions, which creates

new chalenges to the local ofice and retail leasing busines

and impacts rental performance on al fronts. The Group has

ben coping with the changing market trends and the evolving

operating environment by continuing to optimise the tenants mix.

It is expected that the Group wil endeavour to maintain stable

ocupancy rate of its investment properties.

Loking ahead, the Group wil continue to focus its eforts in its

principal busineses and wil exercise prudent capital management

and aproach in its operations. The Group wil continue to monitor

the market changes closely and strengthen the principal segments

of its busineses while exploring other potential oportunities,

with a view to providing steady and favourable returns and bringing

increased values to the Shareholders.

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President’s Statement

主席报告

永义国际集团有限公司 2023/24年报

致谢

面对充满竞争及挑战的环境，本人谨代表

本公司董事会（「董事会」或「董事」），借此机

会衷心感谢全体员工于本年度应对种严

峻挑战时的奉献、努力及付出，协力保持

本集团的营运行之有效。本人亦感谢董事

的指导以及本集团所有股东及客户的持续

支持。

官可欣

主席

香港，2024年6月27日

APRECIATION

Facing a competitive and chalenging environment, on behalf

of the board of directors of the Company (the “Board” or the

“Directors”), I would like to take this oportunity to expres my

sincere gratitude to al staf members for their dedication, hard

work and eforts in tackling many tough chalenges this year, which

help to maintain the Group’s efective operations. I would also like

to expres my gratitude to the Directors for their guidance and al

the Shareholders and customers of the Group for their continuous

suport.

Kon Ho Yan Candy

President

Hong Kong, 27 June 2024

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Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

概览

本集团主要从事物业发展、物业投资、证

券及其他投资以及贷款融资业务，其中物

业发展及物业投资为本集团的核心业务。

高山企业有限公司（「高山」，连同其附属公

司统称「高山集团」）（股份代号：616）的财务

业绩及状况已于本集团本年度之综合财务

报表内综合入账。

完成高山配售事项I后（定义及有关详情披

露于下文「非常重大出售事项 — 视作出售

于高山之权益」一节），自2024年4月17日起，

高山之财务业绩及财务状况已不再于本集

团综合财务报表内综合入账。

财务业绩

本年度，本集团来自持续经营业务的营

业额约为227,114,000港元，而上年度约

为86,762,000港元，增加约140,352,000

港元或约161.8%。本年度的毛利率约为

25.6%（2023年：约68.0%）。本年度，本集

团来自已终止经营业务的营业额为零港

元，而上年度约为15,912,000港元，减少约

15,912,000港元或100%。

本年度，股东应占本集团综合亏损约

为253,235,000港元，而上年度溢利为

13,280,000港元。本年度，来自持续经营业

务的综合亏损约为414,214,000港元，而上

年度溢利约为25,341,000港元。该亏损主

要由于（其中包括）(i)撇减持作出售物业；(i)

撇减持作出售发展物业；(i)投资物业公平

值变动亏损；及(iv)融资成本增加。来自已

终止经营业务的综合溢利约为5,655,000港

元，而上年度溢利约为4,602,000港元。

OVERVIEW

The Group was principaly engaged in property development,

property investment, investment in securities and others and loan

financing busineses, in which property development and property

investment are the core busineses of the Group.

The financial results and positions of Eminence Enterprise Limited

(“Eminence”, together with its subsidiaries, colectively the

“Eminence Group”) (stock code: 616) had ben consolidated in

the consolidated financial statements of the Group for the Year.

Upon completion of the Eminence Placing I (as defined and with details

of which disclosed in the section headed “Very Substantial Disposal —

Demed disposal of interest in Eminence” below), Eminence’s financial

results and financial positions has no longer be consolidated in the

consolidated financial statements of the Group since 17 April 2024.

FINANCIAL RESULTS

For the Year, the Group’s revenue from continuing operations

amounted to aproximately HK$227,114,000 as compared with the

Previous Year of aproximately HK$86,762,000, which represented

an increase of aproximately HK$140,352,000 or aproximately

161.8%. This year’s gros profit margin was aproximately 25.6%

(2023: aproximately 68.0%). For the Year, the Group’s revenue

from discontinued operation amounted to HK$nil as compared

with the Previous Year of aproximately HK$15,912,000, which

represented a decrease of aproximately HK$15,912,000 or 100%.

For the Year, the Group’s consolidated los atributable to

Shareholders was aproximately HK$253,235,000 as compared

with the Previous Year of a profit of HK$13,280,000. The

consolidated los from continuing operations for the Year was

aproximately HK$414,214,000 as compared with profit of

aproximately HK$25,341,000 in Previous Year. The los was

mainly atributable to, among other things, (i) the write-down on

properties held for sale, (i) the write-down on properties held for

development for sale, (i) los on change in fair value of investment

properties and (iv) increase in finance costs. The consolidated profit

from discontinued operation was aproximately HK$5,655,000,

as compared with a profit of aproximately HK$4,602,000 for the

Previous Year.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

于本年度，来自持续及已终止经营业务的

每股基本亏损及每股摊薄亏损分别为3.50

港元及4.20港元，上年度则每股盈利分别

为0.18港元及0.18港元。

于本年度，来自持续经营业务的每股基本

亏损及每股摊薄亏损分别为3.52港元及4.24

港元，上年度则每股盈利分别为0.15港元及

0.15港元。

末期股息

董事会不建议派付本年度末期股息（2023年：

无）。

业务回顾

本集团各业务分部回顾载于下文。

物业发展

于本年度，本业务分部确认来自持续经营

业务的营业额约为169,971,000港元（2023

年：28,647,000港元）。本集团现有主要项目

的回顾载于下文：

延文礼士道物业 — 「隽睿」

「隽睿」是由本集团开发及全资拥有，位于

香港九龙九龙塘延文礼士道14至20号的已

竣工住宅项目。该物业为两幢8层高的住宅，

包含60个住宅单位、29个车位及3个电单

车位。

于本年报日期，49个放售单位及3个放

售车位已出售，累计已订约销售额约为

862,981,000港元。于本年度，其中5个单

位及1个车位的交易已完成（2023年：2个单

位），物业销售录得营业额约118,460,000

港元（2023年：28,647,000港元）。

The basic los per share and diluted los per share from continuing

and discontinued operations amounted to HK$3.50 and HK$4.20

respectively for the Year, as compared with an earnings per share

of HK$0.18 and HK$0.18 respectively for the Previous Year.

The basic los per share and diluted los per share from continuing

operations amounted to HK$3.52 and HK$4.24 respectively for

the Year, as compared with earnings per share of HK$0.15 and

HK$0.15 respectively for the Previous Year.

FINAL DIVIDEND

The Board does not recomend the payment of final dividend for

the Year (2023: nil).

BUSINES REVIEW

The review of each busines segment of the Group is set out

below.

Property Development

Revenue from continuing operations recognised in this

busines segment during the Year amounted to aproximately

HK$169,971,000 (2023: HK$28,647,000). Review on existing

major projects of the Group is set out below:

Invernes Road Property — “Ayton”

“Ayton” is a completed residential project located at Nos. 14–20

Invernes Road, Kowlon Tong, Kowlon, Hong Kong developed

and wholy-owned by the Group. It consists of two 8-storey

residential blocks comprising 60 residential units, 29 car parking

spaces and 3 motor parking spaces.

As at the date of this anual report, 49 units and 3 carparks

released were sold and the agregate contracted sales amounted

to aproximately HK$862,981,000. During the Year, 5 units and

1 carpark among the transactions have ben completed (2023:

2 units) and a revenue of aproximately HK$118,460,000 (2023:

HK$28,647,000) has ben recorded for sale of properties.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

窝打老道物业—「誉林」

本集团于2023年11月放售其位于香港九龙

何文田窝打老道93号的新住宅项目「誉林」。

誉林位于何文田（一个著名的住宅区），连

接庞大的交通网络，并拥有广泛的顶尖

教育网络。该项目共有56套豪华公寓，实

用面积介乎260平方呎至2,597平方呎，楼

高20层，地下两层为停车场，建筑设计现

代时尚，适合追求个性化住宅的人士。该

物业提供康乐设施，包括一个设备齐全

的健身室(The Solace)、一个儿童游戏室

(The Forest)及一个连平台多功能室(Great

Rom)，供住户与家人及朋友聚会之用，

同时还提供专用休息空间。

于本年报日期，17个放售单位已出售，累

计已订约销售额约为208,303,000港元。于

本年度，其中5个单位的交易已完成（2023

年：零），物业销售录得营业额约51,511,000

港元（2023年：零）。

漆咸道北项目

本集团透过其全资附属公司拥有位于香港

九龙漆咸道北470号、472号、474号、476

号及478号的地盘，总地盘面积约为4,653

平方呎。

漆咸道北项目将重建为一个住宅及商业用

途的综合发展项目。重建后的估计楼面

积预计约为41,747平方呎。该地盘现正进

行上盖建筑工程。该项目预期将于2024年

末竣工。

Waterlo Road Property — “Garden Crescent”

The Group has launched sales of its new residential project located

at No. 93 Waterlo Road, Ho Man Tin, Kowlon, Hong Kong

namely “Garden Crescent”, in November 2023. Garden Crescent

is located in Ho Man Tin, a prestigious residential area, which is

bound by a vast network of transportation and enjoys an extensive

top education network. Boasting 56 luxurious apartments ranging

from 260 square fet to 2,597 square fet (saleable area), this

20-storey development with 2 levels of basement for carparking

spaces is designed to be an modern and stylish building for those

seking a bespoke residence. The property ofers recreational

facilities, including a fuly-equiped gym (The Solace), a children

playrom (The Forest) and a multi-function rom with flat rof

(Great Rom) for residents to host gatherings with family and

friends and a lounge in purpose.

As at the date of this anual report, 17 units released were sold

and the agregate contracted sales amounted to aproximately

HK$208,303,000. During the Year, 5 units among the transactions

have ben completed (2023: nil) and a revenue of aproximately

HK$51,511,000 (2023: nil) has ben recorded for sale of properties.

Project Chatham Road North

The Group, through its wholy-owned subsidiary, owns the site

located at Nos. 470, 472, 474, 476 and 478 Chatham Road North,

Kowlon, Hong Kong with a total site area of aproximately 4,653

square fet.

Project Chatham Road North wil be redeveloped into a composite

building with residential and comercial use. The estimated gros

flor area after redevelopment is expected to be aproximately

41,747 square fet. The superstructure works are curently

undergoing at the site. This project is expected to be completed in

late 2024.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

物业投资

于2024年3月31日，本集团的投资物业组合

包括位于香港及新加坡的住宅、商业及工

业单位。

于本年度，本集团来自持续经营业务的

租金收入约为43,101,000港元（2023年：约

43,255,000港元），减少约0.4%。于本年度，

本集团来自已终止经营业务的租金收入为

零港元（2023年：约4,602,000港元）。于本年

度，本集团来自持续经营业务的楼宇管理费

收入约为981,000港元（2023年：约1,636,000

港元）。来自持续经营业务的楼宇管理费收

入减少主要归因于分包若干楼宇管理服务。

于2024年3月31日，本集团投资物业中之

住宅单位、商业单位及工业单位的出租率

分别为100.0%、99.2%及95.0%（2023年：

100.0%、99.2%及90.6%）。于本年度确认

投资物业公平值变动亏损约47,333,000港元

（2023年：收益约191,361,000港元）。于本年

度该分部录得亏损约60,725,000港元（2023

年：收益约190,515,000港元），较上年度减

少约251,240,000港元。

本集团作为委托人主要负责向香港物业

主提供楼宇管理服务。为符合物业管理发

牌制度项下的法定规定（该规定已于2023

年8月1日强制生效），本集团相关住宅及商

业物业管理公司已取得所需牌照，强化本

集团提供优质物业管理服务的承诺。

Property Investment

As at 31 March 2024, the Group’s portfolio of investment

properties comprised of residential, comercial and industrial units

located in Hong Kong and Singapore.

For the Year, the rental income of the Group from continuing

operations was aproximately HK$43,101,000 (2023:

aproximately HK$43,255,000), representing a decrease of

aproximately 0.4%. For the Year, the rental income of the Group

from discontinued operation was HK$nil (2023: aproximately

HK$4,602,000). For the Year, the building management income

of the Group from continuing operations was aproximately

HK$981,000 (2023: aproximately HK$1,636,000). The decrease

in building management income from continuing operations was

primarily since sub-contracted certain building management

services.

As at 31 March 2024, the ocupancy rate of residential units,

comercial units and industrial units of the Group’s investment

properties were 100.0%, 99.2% and 95.0% (2023: 100.0%,

99.2% and 90.6%) respectively. A los on changes in fair value

of investment properties of aproximately HK$47,333,000

(2023: gain of aproximately HK$191,361,000) was recognised

during the Year. The segment reported a los of aproximately

HK$60,725,000 for the Year (2023: gain of aproximately

HK$190,515,000), representing a decrease of aproximately

HK$251,240,000 compared to the Previous Year.

The Group acts as a principal and is primarily responsible for

providing building management services to property owners

in Hong Kong. To met the statutory requirements under the

property management licensing regime, which became mandatory

on 1 August 2023, the Group’s related residential and comercial

property management companies have obtained the required

licences, reinforcing the Group’s comitment to delivering

high-quality property management services.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

高山附属公司出售新加坡物业

于2023年4月14日，买方（独立第三方）接

纳及行使Grow Wel Profits Limited（「Grow

Wel」，为高山的全资附属公司及作为卖方）

授出的选择权，以售价13,009,000新加坡元

（相当于约75,323,000港元）收购位于新加

坡的一间住宅公寓。根据香港联合交易所

有限公司（「联交所」）证券上市规则（「上市规

则」），出售事项构成本公司的主要交易及

高山的非常重大出售事项。出售事项乃由

股东根据上市规则第14.44条及高山股东于

2023年5月31日举行之股东特别大会上批准。

该交易详情载于本公司与高山发布的日期

为2023年4月14日的联合公布及日期为2023

年5月8日的联合通函，以及高山发布的日

期为2023年5月31日的公布。

出售事项已于2023年7月7日完成。已确认

出售事项收益约1,366,000新加坡元（相当

于约7,900,000港元）。

高山附属公司于中国的土地收储

于2022年10月5日，中华人民共和国（「中国」）

浙江省湖州市吴兴区织里镇人民政府（「湖

州政府」，其本身及其最终实益拥有人均为

独立第三方）与高山的全资附属公司订立土

地收储协议，据此（其中包括），湖州政府

将收储，而高山的附属公司将交出一个位

于中国浙江省湖州市的工业综合区（「湖州

物业」），补偿金额为人民币386,982,000元

（相当于约439,752,000港元）（「补偿金额」）。

联交所已就订立土地收储协议授出豁免，

使其不构成本公司与高山的交易。

Disposal of property in Singapore by subsidiary of

Eminence

On 14 April 2023, the purchaser (an independent third party)

acepted and exercised the option granted by Grow Wel Profits

Limited (“Grow Wel”) (a wholy-owned subsidiary of Eminence,

as seler) to purchase a residential apartment in Singapore

at a sale price of S$13,009,000 (equivalent to aproximately

HK$75,323,000). The disposal constitutes a major transaction

for the Company and a very substantial disposal for Eminence

under the Rules Governing the Listing of Securities on The Stock

Exchange of Hong Kong Limited (the “Stock Exchange”) (the

“Listing Rules”) . The disposal was aproved by the Shareholders

pursuant to Rule 14.44 of the Listing Rules and the Eminence

shareholders at a special general meting held on 31 May 2023.

Details of this transaction were set out in the joint anouncement

dated 14 April 2023 and the joint circular dated 8 May 2023

published by the Company and Eminence and the anouncement

dated 31 May 2023 published by Eminence.

The completion of the disposal tok place on 7 July 2023. A gain

on the disposal of aproximately S$1,366,000 (equivalent to

aproximately HK$7,900,000) was recognised.

Land resumption in the PRC by subsidiary of Eminence

On 5 October 2022, a land resumption agrement was entered

into betwen the People’s Government of Zhili Town, Wuxing

District, Huzhou City, Zhejiang Province, The People’s Republic

of China (the “PRC”) (the “Huzhou Government”, each of

itself and its ultimate beneficial owners are independent third

parties), and a wholy-owned subsidiary of Eminence, pursuant

to which, among other things, the Huzhou Government shal

resume, and the Eminence subsidiary shal surender, an

industrial complex in Huzhou City, Zhejiang Province, the PRC

(the “Huzhou Properties”) with the compensation amount of

RMB386,982,000 (equivalent to aproximately HK$439,752,000)

(the “Compensation Amount”). An exemption has ben granted

by the Stock Exchange that the entering into the land resumption

agrement does not constitute a transaction for the Company and

Eminence.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

于本年度，于中国之物业投资之财务业绩

分类为已终止经营业务（2023年：相同）。

于2024年2月，本集团已悉数收到补偿金额，

而湖州政府已收储湖州物业，因此，湖州

物业不再于本集团于2024年3月31日之财务

报表中入账。

有关进一步详情，请参阅本公司与高山联

合发布的日期为2022年10月5日的公布。

证券及其他投资

本集团投资多元化的投资组合，包括上市

及非上市股本证券、股票挂钩票据、债券

及其他投资产品，当中根据：(i)投资项目在

目标持有期间于资本增值及股息派付方面

的投资回报潜力；(i)当时与本集团风险承

受程度相比下的风险承担；及(i)现有投资

组合的多元化。

于2024年3月31日，本集团的按公平值计入

损益之金融资产约为211,854,000港元（2023

年：约191,160,000港元）。本集团并未持有

占本集团总资产超过5%的投资。本集团

本年度来自持续经营业务的证券投资分部

录得亏损约1,992,000港元（2023年：亏损约

71,940,000港元）。

The financial results of the property investment in the PRC

were clasified as discontinued operation during the Year (2023:

same). In February 2024, the Compensation Amount has ben

received by the Group in ful, and the Huzhou Properties have

ben resumed by the Huzhou Government, and acordingly, the

Huzhou Properties were no longer acounted for in the financial

statements of the Group as at 31 March 2024.

For further details, please refer to the anouncement jointly

published by the Company and Eminence dated 5 October 2022.

Investment in Securities and Others

The Group invested in a diversified portfolio of investments

including listed and unlisted equity securities, equity-linked notes,

bonds and other investment products based on (i) potential return

on investment in terms of capital apreciation and dividend

payment for the targeted holding period; (i) risks exposure in

comparison with the Group’s risk tolerance level at the prevailing

time; and (i) diversification of the existing investment portfolio.

As at 31 March 2024, the Group’s financial asets at fair value

through profit or los amounted to aproximately HK$211,854,000

(2023: aproximately HK$191,160,000). There were no

investments held by the Group of which value was more than

5% of the total asets of the Group. The Group recorded a los

in the securities investment segment from continuing operations

of aproximately HK$1,992,000 during the Year (2023: los of

aproximately HK$71,940,000).

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Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

于2024年3月31日，本集团的金融资产详情

如下：

贷款融资

本集团的贷款融资业务由Planetic International

Limited（「Planetic」，本公司的全资附属公司）

及城中国际有限公司（「城中」，高山之全资附

属公司）经营，两者均为根据放债人条例（香

港法例第163章）进行业务之持牌放债人。

As at 31 March 2024, details of the Group’s financial asets are set

out as folows:

As at 31 March 2024For the Year

于2024年3月31日本年度

Nature of investments

Number of

shares held

Investment

CostFair value

Aproximate

percentage to

Group’s total

asets

Dividend/

Interest

income

Fair value

gain/(los)

Realised

los

投资性质

所持

股份数目投资成本公平值

占本集团

总资产的

概约

百分比

股息╱

利息收入

公平值

收益╱

（亏损）

已变现

亏损

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

Equity Investments

股票投资

Best Fod Holding Company Limited

(stock code: 1488)109,762,000101,886109,7621.3%—18,772—

百福控股有限公司（股份代号：1488）

Ping An Insurance (Group) Company of China, Ltd.

(stock code: 2318)733,46055,51024,2410.3%1,784(13,202)—

中国平安保险（集团）股份有限公司

（股份代号：2318）

OthersN/A29,43214,1580.1%27(6,333)—

其他不适用

Investment in limited partnershipN/A34,55542,7320.5%1,317(705)—

投资有限合伙企业不适用

OthersN/A20,96120,9610.2%56(491)—

其他不适用

Total:242,344211,8542.4%3,184(1,959)—

总计：

Loan Financing

The loan financing busines of the Group is operated by Planetic

International Limited (“Planetic”, a wholy-owned subsidiary of

the Company) and City China International Limited (“City China”,

a wholy-owned subsidiary of Eminence), which are both licensed

money lenders carying on busines under the Money Lenders

Ordinance (Chapter 163 of the Laws of Hong Kong).

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Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

本年度，本集团录得来自持续经营业务的

贷款融资业务的利息收入约13,061,000港元

（2023年：约13,224,000港元），而来自已终

止经营业务的贷款融资利息收入为零港元

（2023年：约503,000港元）。利息收入减少

乃主要由于本年度借款的应收贷款结余减

少。本年度来自持续经营业务的贷款融资

业务的溢利约为151,000港元（2023年：亏损

约12,302,000港元）。

业务之目标客户群一般是有短期资金需要，

并可就借贷尽力提供抵押品之个人及公司

实体。本集团的客户群主要是通过本公司

董事、高级管理层、业务伙伴或客户的业

务引荐和介绍获得。贷款融资业务的资金

来源由本集团内部资源提供。

于2024年3月31日，应收贷款账面总值为

195,657,000港元（2023年：300,807,000港元），

其中53%（2023年：39%）以公平值30,000,000

港元（2023年：35,670,000港元）之有价证券或

公平值96,345,000港元（2023年：98,245,000

港元）之物业作抵押。在借款人没有违约的

情况下，本集团不得出售或再抵押抵押品

（如有）。此外，以个人担保的无抵押应收贷

款账面总值为零港元（2023年：57,309,000港

元）。本集团最大借款人本身及连同本集团

其他四大借款人分别占本集团于2024年3月

31日应收贷款约21%及67%（2023年：分别为

26%及52%）。

于本年度，本集团之定息应收贷款每年利

率介乎0%（于提款日支付一次性之预付费

用，相当于贷款本金额的9%，贷款还款

期为3年）至14%（2023年：0%至16%）及本

集团之浮息应收贷款每年利率介乎最优惠

利率减1%至最优惠利率（2023年：最优惠

利率减1%至最优惠利率）。

For the Year, the Group recorded an interest income from the

loan financing busines from continuing operations amounted

to aproximately HK$13,061,000 (2023: aproximately

HK$13,224,000), while the interest income from the loan

financing from discontinued operation amounted to HK$nil (2023:

aproximately HK$503,000). The decrease in interest income was

primarily due to decrease in loan receivable balance of borowings

for the Year. Profit derived from loan financing busines from

continuing operations was aproximately HK$151,000 for the Year

(2023: los of aproximately HK$12,302,000).

The target customer groups of the busines are generaly

individuals and corporate entities that have short-term funding

neds and can provide colaterals for their borowings at their best

endeavour. The Group’s clientele is primarily acquired through

busines referals and introductions from the Company’s directors,

senior management, busines partners or clients. The source of

funds for the loan financing busines is funded by the internal

resources of the Group.

As at 31 March 2024, the gros carying amount of loans receivable

amounting to HK$195,657,000 (2023: HK$300,807,000) of which

53% (2023: 39%) were secured by marketable securities with fair

values of HK$30,000,000 (2023: HK$35,670,000) or properties

with fair values of HK$96,345,000 (2023: HK$98,245,000). The

Group is not permited to sel or repledge the colaterals, if any,

in the absence of default by the borower. In adition, the gros

carying amount of unsecured loans receivable amounting to

HK$nil (2023: HK$57,309,000) are with personal guarantes. The

largest borower of the Group by itself and together with the other

four largest borowers of the Group acounted for aproximately

21% and 67% respectively (2023: 26% and 52% respectively) of

the Group’s loans receivable as at 31 March 2024.

During the Year, the range of interest rate on the Group’s fixed-rate

loans receivable was 0% (a one-of upfront fe being paid in lump

sum at drawdown date, representing 9% of the loan principal

amount for a term of 3-year) to 14% (2023: 0% to 16%) per anum

and the range of interest rate on the Group’s variable-rate loans

receivable was prime rate les 1% to prime rate (2023: prime rate

les 1% to prime rate) per anum.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

本集团已制定信贷政策、指引及程序，涵

盖贷款交易之关键内部监控，包括尽职审

查、信贷评估、妥善签订文件、持续监控

及还款及收回。尽职审查程序包括研究借

款人背景、评估其当前业务营运及财务状

况，市场声誉及信誉，以及进行财务分析

及可回收性分析。为尽量降低信贷或投资

风险，本集团将寻求抵押及╱或担保，包

括预期实现价值超过贷款或投资金额的抵

押品及╱或个人担保及公司担保。

本集团一般提供期限不超过三(3)年的短期

贷款。还款条款及条件的厘定因素包括（其

中包括）借款人的流动资金需求、本集团的

资金及现金流管理策略，以及现行市场条

款及利率等。

于提取贷款后，贷款协议将与贷款文件一

起妥善存档。本集团与借款人保持定期联

系，并根据借款人的业务发展、财务状况、

还款能力（如借款人的近期偿付记录以及

是否有针对借款人的任何诉讼及破产令）

进行定期审查，以评估贷款的回收情况。

本集团将对相关客户采取一切必要的法律

行动，以跟进未偿还贷款之结付。

本集团根据预期信贷亏损（「预期信贷亏损」）

模式就根据香港财务报告准则第9号「金融

工具」进行减值评估的应收贷款进行减值

评估。预期信贷亏损的金额于各报告日期

更新，以反映自初始确认以来的信贷风险

变动。特别是，在评估信贷风险是否大幅

上升时，本集团会考虑以下资料：

— 应收贷款的外部（如有）或内部信贷评

级实际或预期大幅转差；

The Group has credit policies, guidelines and procedures in place

which cover key internal controls of a loan transaction including due

diligence, credit apraisal, proper execution of documentations,

continuous monitoring and colection and recovery. The due

diligence procedures included conducting research on the

borowers’ background, evaluating its curent busines operations

and financial conditions, market reputation and creditability,

and conducting financial analysis and recoverability analysis. To

minimise credit or investment risks, the Group wil sek securities

and/or guarantes, including colaterals with expected realised

value exceding the loan or investment amount, and/or personal

guarantes and corporate guarantes.

The Group generaly provides short-term loans of maturity of not

more than thre (3) years. The repayment terms and conditions are

determined by the factors including, among others, the liquidity

neds of the borowers, the Group’s funding and cash flows

management strategies, and the terms and rates of the prevailing

market.

After drawdown of loan, the loan agrement wil be filed with the

loan documents properly. The Group maintains regular contact

with the borowers and caries out periodical review to ases

the recovery of the loan based on the busines development,

financial status, repayment ability of the borowers such as recent

setlement record of the borowers and whether there are any

litigations and bankruptcy orders against the borowers. The Group

wil take al necesary legal actions against the relevant clients to

folow up the setlement of the outstanding loans.

The Group performs impairment asesment under expected

credit los (“ECL”) model on loans receivable which are subject

to impairment asesment under Hong Kong Financial Reporting

Standard 9 “Financial Instruments”. The amount of ECL is updated

at each reporting date to reflect changes in credit risk since

initial recognition. In particular, the folowing information is being

considered when asesing whether credit risk has increased

significantly:

— an actual or expected significant deterioration in the loans

receivable’s external (if available) or internal credit rating;

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

— 信贷风险的外部市场指标大幅转差，

例如信贷息差大幅扩大、借款人信贷

违约掉期价格大幅上升；

— 预期业务、财务或经济环境的现有或

预测不利变动将导致借款人履行债务

责任的能力大幅下降；

— 借款人的经营业绩实际或预期大幅转

差；

— 借款人的监管、经济或技术环境实际

或预期出现重大不利变动，导致借款

人履行债务责任的能力大幅下降。

于截至2024年3月31日止年度，在损益中确

认的贷款融资业务减值亏损拨回为2,675,000

港元（2023年：减值亏损11,562,000港元）。

以下为本集团于本年度的贷款融资业务须

予披露交易：

(I) 延长提供予一名个人借款人的财务

资助

于2023年12月7日，Planetic（作为贷款

人）与一名个人借款人订立补充协议，

将本金总额为35,400,000港元之贷款

的偿还日期延长2年至2025年12月7日，

年利率为5%。该贷款以一间股份于

联交所主板上市的公司之30,000,000

股已发行普通股向Planetic签立之股

份押记作抵押。

根据上市规则，延长该贷款构成一项

本公司须予披露交易，其详情载于本

公司日期为2023年12月7日之公布。

— significant deterioration in external market indicators of credit

risk, e.g. a significant increase in the credit spread, the credit

default swap prices for the borower;

— existing or forecast adverse changes in busines, financial

or economic conditions that are expected to cause a

significant decrease in the borower’s ability to met its debt

obligations;

— an actual or expected significant deterioration in the operating

results of the borower;

— an actual or expected significant adverse change in the

regulatory, economic, or technological environments of

the borower that results in a significant decrease in the

borower’s ability to met its debt obligations.

During the year ended 31 March 2024, the reversal of impairment

los recognised in profit or los amounted to HK$2,675,000 (2023:

impairment los of HK$11,562,000) in its loan financing busines.

Below were the disclosable transactions of the Group on loan

financing busines during the Year:

(I) Extensions of financial asistance to an individual

borower

On 7 December 2023, Planetic as lender entered into a

suplemental agrement with an individual borower to

extend the repayment date of a loan in the principal amount

of HK$35,400,000 for a further 2 years to 7 December 2025

at an interest rate of 5% per anum. The loan is secured by

a share charge in favour of Planetic in respect of 30,000,000

ordinary isued shares of a company whose shares are listed

on the main board of the Stock Exchange.

The extension of the Loan constitutes a discloseable

transaction under the Listing Rules for the Company, details

of which were set out in the anouncement of the Company

dated 7 December 2023.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

(I) 延长提供予一家企业借款人的财

务资助

于2023年12月29日，Planetic（作为贷

款人）与一家企业借款人（作为借款

人）订立补充协议，据此，该贷款的

本金额变更为45,800,000港元（偿

还本金额4,200,000港元后），年利

率为14%，并延长偿还日期一个月至

2024年1月29日。该贷款以该名企业

借款人当时全部已发行股本之股份押

记、以该名企业借款人拥有位于香港

九龙旺角之商业物业的所有业权、权

利及权益之第一法定押记，以及由该

名企业借款人全资实益拥有人的唯一

董事及唯一股东的个人担保作抵押。

于2024年1月29日后，借款人于2024

年3月31日前偿还10,000,000港元予

贷款人，并于本年报日期进一步偿还

12,000,000港元。

根据上市规则，延长该贷款构成一项

本公司须予披露交易，详情载于本公

司日期分别为2021年11月12日、2022

年5月11日、2022年12月30日及2023年

12月29日的公布。

高山企业有限公司

高山集团从事物业发展、物业投资（包括拥

有及租赁投资物业）、证券及其他投资以及

贷款融资业务。于本年度，高山集团之财

务业绩及状况已于本集团综合财务报表内

综合入账。

投资高山股份

于2023年4月1日，本集团合共持有

1,097,157,506股高山股份，占高山当时已发

行股本总额约51.60%。

(I) Extensions of financial asistance to a corporate

borower

On 29 December 2023, Planetic (as lender) and a corporate

borower, (as borower) entered into a suplemental

agrement pursuant to which the principal amount of a loan

be adjusted to HK$45,800,000 (after repayment of principal

amount of HK$4,200,000) at an interest rate of 14% per

anum and the repayment date be further extended for 1

month to 29 January 2024. The loan is secured by a share

charge over the then entire isued share capital of such

corporate borower, a first legal charge over al the title, rights

and interest in comercial properties located in Mongkok,

Kowlon, Hong Kong owned by such corporate borower

and a personal guarante by the sole director and the sole

shareholder of the wholy-owned beneficial owner of such

corporate borower. After 29 January 2024, the borower

repaid HK$10,000,000 to the lender before 31 March 2024

and further repaid HK$12,000,000 as at the date of this

anual report.

The extension of the loan constitutes a discloseable

transaction under the Listing Rules for the Company, details

of which were set out in the anouncements of the Company

dated 12 November 2021, 11 May 2022, 30 December 2022

and 29 December 2023 respectively.

EMINENCE ENTERPRISE LIMITED

Eminence Group is engaged in property development, property

investment comprising the ownership and rental of investment

properties, investment in securities and others and loan financing

busineses. For the Year, the financial results and positions of

Eminence Group had ben consolidated in the consolidated

financial statements of the Group.

Investment in Eminence Shares

As at 1 April 2023, the Group held an agregate of 1,097,157,506

shares of Eminence, representing aproximately 51.60% of the

then total isued share capital of Eminence.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

(I) 高山股本重组及更改每手买卖单

位

高山的股本重组已于2023年7月19日

生效（「高山股本重组」），涉及(i)将每

四十(40)股已发行及高山每股面值为

0.01港元之未发行现有股份合并为

一(1)股每股面值为0.40港元之高山

合并股份（「高山合并股份」）（「高山股

份合并」）；(i)于高山股本削减生效（「高

山股本削减」）后，透过(a)剔除从高

山股份合并中产生高山已发行股本

中的任何零碎高山合并股份，以便

将高山合并股份总数目向下凑整至

最接近整数；及(b)注销高山每股已

发行高山合并股份的缴足股本0.39

港元，每股已发行高山合并股份的

面值将由0.40港元削减至0.01港元，

以使每股已发行高山新股份（「新高

山股份」）将被视为于紧随高山股本

削减后高山股本中一(1)股每股面值

为0.01港元的缴足股本，而因高山股

本削减而产生的进账款额将转移至

百慕达1981年公司法所界定的高山

实缴盈余账；及(i)于高山股份合并

及高山股本削减生效后，每股法定

但未发行高山合并股份（包括该等因

高山股本削减而产生的法定但未发

行高山合并股份）已分拆为四十(40)

股每股面值为0.01港元之法定但未

发行新高山股份。

于2023年7月19日高山股本重组完成

后，高山股份于联交所买卖之每手

买卖单位已由20,000股份更改为

5,000股份。

有关更多详情，请参阅高山日期分别

为2023年5月29日、2023年6月16日、

2023年7月17日及2023年7月19日的公

布及日期为2023年6月23日的通函。

(I) Eminence capital reorganisation and change in

board lot size

The capital reorganisation of Eminence has become efective

on 19 July 2023 (the “Eminence Capital Reorganisation”)

which involved (i) a consolidation of every forty (40) isued

and unisued existing shares of Eminence of par value of

HK$0.01 each into one (1) consolidated share of Eminence

(the “Eminence Consolidated Share(s)”) of par value of

HK$0.40 each (the “Eminence Share Consolidation”); (i)

folowing the capital reduction of Eminence having become

efective (the “Eminence Capital Reduction”), the par

value of each isued Eminence Consolidated Share would

be reduced from HK$0.40 to HK$0.01 by (a) eliminating any

fraction of a Eminence Consolidated Share in the isued

share capital of Eminence arising from the Eminence Share

Consolidation in order to round down the total number of

the Eminence Consolidated Shares to a whole number; and

(b) canceling HK$0.39 of the paid-up capital of Eminence

on each isued Eminence Consolidated Share so that each

isued new share of Eminence (the “New Eminence

Share(s)”) wil be treated as one (1) fuly paid-up share of

par value of HK$0.01 each in the share capital of Eminence

imediately folowing the Eminence Capital Reduction and

the credit arising from the Eminence Capital Reduction to be

transfered to the contributed surplus acount of Eminence

within the meaning of the Companies Act 1981 of Bermuda;

and (i) folowing the Eminence Share Consolidation and

the Eminence Capital Reduction having become efective,

each authorised but unisued Eminence Consolidated Share

(including those authorised unisued Eminence Consolidated

Shares arising from the Eminence Capital Reduction) has

ben subdivided into forty (40) authorised but unisued New

Eminence Shares of par value of HK$0.01 each.

Upon the completion of the Eminence Capital Reorganisation

on 19 July 2023, the board lot size of Eminence shares for

trading on the Stock Exchange has ben changed from

20,000 shares to 5,000 shares.

For more details, please refer to Eminence’s anouncements

dated 29 May 2023, 16 June 2023, 17 July 2023 and 19 July

2023, and circular dated 23 June 2023 respectively.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

(I) 主要交易 — 视作出售于高山之权

益

于2023年5月29日，高山与配售代理

订立配售协议（「高山配售协议I」），

以配售价每股配售股份0.50港元向

不少于六名承配人（彼等及彼等之实

益拥有人均为独立第三方）配售最多

50,000,000股新高山股份（「高山配售

事项I」），惟须待高山股本重组生效

及高山股东授出特别授权后方可作

实。根据上市规则，高山配售事项

I构成本公司的主要交易及视作出售

交易（「主要交易 — 视作出售事项」）。

主要交易 — 视作出售事项及高山配

售协议I及其项下拟进行之交易已于

2023年7月24日分别举行之股东特别

大会上获股东及高山股东批准。高

山配售事项I已于2023年8月3日完成，

据此，本集团于高山之股权已由约

51.60%摊薄至约26.59%。高山之财

务业绩及财务状况仍于本集团综合

财务报表内综合入账。

有关主要交易 — 视作出售事项的更

多详情，请参阅本公司日期分别为

2023年5月30日、2023年6月14日、

2023年7月17日及2023年7月24日的公

布及日期为2023年6月27日的通函。

(I) Major Transaction — Demed disposal of interest

in Eminence

On 29 May 2023, Eminence entered into a placing agrement

(the “Eminence Placing Agrement I”) with a placing

agent for a placing of a maximum of up to 50,000,000 new

Eminence shares at a placing price of HK$0.50 per placing

share to not les than six alotes who and whose beneficial

owners are independent third parties (the “Eminence

Placing I”) subject to the Eminence Capital Reorganisation

becoming efective and a specific mandate being granted

by the Eminence shareholders. The Eminence Placing I

constituted a major transaction and a demed disposal

transaction (the “MT-Demed Disposal”) of the Company

under the Listing Rules.

The MT-Demed Disposal and the Eminence Placing

Agrement I and the transactions contemplated thereunder

were aproved at the separate special general metings by

the Shareholders and the Eminence shareholders both held

on 24 July 2023. The completion of the Eminence Placing

I tok place on 3 August 2023 in which the shareholding

interest of the Group in Eminence had ben diluted from

aproximately 51.60% to aproximately 26.59%. Eminence’s

financial results and financial positions remained to be

consolidated in the consolidated financial statements of the

Group.

For more details of the MT-Demed Disposal, please refer

to Company’s anouncements dated 30 May 2023, 14 June

2023, 17 July 2023 and 24 July 2023, and circular dated 27

June 2023 respectively.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

(I) 非常重大出售事项 — 视作出售于

高山之权益

于2024年1月23日，高山与配售代理

订立配售协议（「高山配售协议I」），

以配售价每股配售股份0.18港元向

不少于六名承配人（彼等及彼等之实

益拥有人均为独立第三方）配售最多

235,000,000股新高山股份（「高山配

售事项I」）。根据上市规则，高山配

售事项I构成本公司非常重大出售事

项及视作出售交易（「非常重大出售事

项 — 视作出售事项」）。

非常重大出售事项 — 视作出售事项

及高山配售协议I及其项下拟进行之

交易已于2024年3月21日分别举行之

股东特别大会上获股东及独立高山

股东批准。高山配售事项I已于2024

年4月17日完成，据此，本集团于高

山之股权已由约26.59%摊薄至约

8.11%。高山配售事项I完成后，高

山之财务业绩及财务状况已不再于

本集团综合财务报表内综合入账。

有关非常重大出售事项 — 视作出售

事项的更多详情，请参阅本公司与

高山日期为2024年1月23日及2024年

4月17日的联合公布及日期为2024年

2月29日的联合通函以及本公司日期

为2024年3月21日的公布。

(I) Very Substantial Disposal — Demed disposal of

interest in Eminence

On 23 January 2024, Eminence entered into a placing

agrement (the “Eminence Placing Agrement I”)

with a placing agent for a placing of a maximum of up to

235,000,000 new Eminence shares at a placing price of

HK$0.18 per placing share to not les than six alotes

who and whose beneficial owners are independent third

parties (the “Eminence Placing I”). The Eminence Placing

I constituted a very substantial disposal and a demed

disposal transaction (the “VSD-Demed Disposal”) of the

Company under the Listing Rules.

The VSD-Demed Disposal and the Eminence Placing

Agrement I and the transactions contemplated thereunder

were aproved at the separate special general metings

by the Shareholders and the independent Eminence

shareholders both held on 21 March 2024. The completion of

the Eminence Placing I tok place on 17 April 2024 in which

the shareholding interest of the Group in Eminence had ben

diluted from aproximately 26.59% to aproximately 8.11%.

Upon completion of the Eminence Placing I, Eminence’s

financial results and financial positions has no longer be

consolidated in the consolidated financial statements of the

Group.

For more details of the VSD-Demed Disposal, please refer

to the Company and Eminence’s joint anouncements dated

23 January 2024 and 17 April 2024 and joint circular dated 29

February 2024, and the Company’s anouncement dated 21

March 2024.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

(IV) 高山可换股票据修订契据

于2023年4月1日，本公司一间全资附

属公司（「持有人」）持有高山可换股票

据之尚未兑换本金总额如下：

于2024年1月23日，持有人与高山订

立修订契据（「修订契据」），以修订

2023年可换股票据之条款，主要为(i)

更改兑换价及(i)更改提前赎回条款，

赋予高山及持有人随时赎回全部或

部分2023年可换股票据之权利。修

订契据及其项下拟进行之交易已于

2024年3月27日举行的股东特别大会

上获独立高山股东批准。于2024年

4月17日，于高山配售事项I完成后，

根据修订契据，兑换股份总数及兑

换价已分别调整为1,161,111,111股兑

换股份，每股兑换股份0.18港元。

修订契据详情载于本公司与高山日

期为2024年1月23日及2024年4月17日

的联合公布；高山日期为2024年3月6

日的通函及高山日期为2024年3月27

日的公布。

(IV) Ded of Amendment to Eminence Convertible

Notes

As at 1 April 2023, the total outstanding principal amount

of Eminence convertible notes held by a wholy-owned

subsidiary of the Company (the “Holder”) is as folow:

Isue date

Outstanding

principal amount

Number of

conversion

shares

Conversion

price

Anual

interestMaturity date

发行日期尚未兑换之本金额兑换股份数目兑换价年利率到期日

HK$HK$

港元港元

2023.02.20 (“2023 CN”)

（「2023年可换股票据」）209,000,0001,971,698,1130.1065%2028.07.25

On 23 January 2024, the Holder entered into a ded of

amendment (the “Ded of Amendment”) with Eminence

to amend the terms of the 2023 CN mainly to (i) change

the conversion price and (i) alter the early redemption

provision, to give Eminence and the Holder the right to

redem the 2023 CN at any time, in whole or in part. The

Ded of Amendment and the transactions contemplated

thereunder were aproved at a special general meting by

the independent Eminence shareholders held on 27 March

2024. The total number of conversion shares and conversion

price had ben adjusted to 1,161,111,111 conversion shares at

HK$0.18 per conversion share respectively on 17 April 2024

pursuant to the Ded of Amendment subsequent to the

completion of Eminence Placing I.

Details of the Ded of Amendment were set out in the

Company and Eminence’s joint anouncements dated 23

January 2024 and 17 April 2024; the circular of Eminence

dated 6 March 2024 and the anouncement of Eminence

dated 27 March 2024.

---

2024
2024年
HK$’000
千港元
28,751
12
1,930
30,693
27,173
(218,804)
5,655
(213,149)
HK$
港元
(2.47)
(2.47)
(2.54)
(2.54)

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

高山集团于本年度的业绩

高山集团于本年度的财务业绩概要如下：

Performance of Eminence Group during the Year

The financial results of Eminence Group during the Year are

highlighted as below:

For the year ended 31 March

截至3月31日止年度

2023Change

2023年变动

HK$’000

千港元

Continuing operations持续经营业务

Revenue营业额

Rental income租金收入24,40817.8%

Building management fe

income

楼宇管理费收入—N/A 不适用

Interest income from loan

financing

来自贷款融资之利息

收入

2,786(30.7)%

Total revenue总营业额27,19412.9%

Gros profit毛利24,22512.2%

(Los) profit for the Year from

continuing operations

来自持续经营业务之

本年度（亏损）溢利

58,970N/A 不适用

Discontinued operation已终止经营业务

Profit for the Year本年度溢利4,60222.9%

(Los) profit atributable to

owners of Eminence

高山拥有人应占（亏损）

溢利

63,572N/A 不适用

HK$

港元

(Los) earnings per share每股（亏损）盈利

From continuing and

discontinued operations

来自持续及已终止经营

业务

— Basic— 基本1.50N/A 不适用

— Diluted— 摊薄1.37N/A 不适用

From continuing operations来自持续经营业务

— Basic— 基本1.39N/A 不适用

— Diluted— 摊薄1.27N/A 不适用

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

于2024年3月31日及直至本年报日期，高山

集团持有的发展土地组合如下：

As at 31 March 2024 and up to the date of this anual report, the

development land portfolio held by Eminence Group as below:

LocationUsage

Aproximate

site area

Year of

completion

位置用途概约地盘面积竣工年份

(square fet)

（平方呎）

No. 121 King Lam Stret, Kowlon, Hong KongIndustrial5,483May 2024

香港九龙琼林街121号工业2024年5月

No. 11 Matheson Stret, Causeway Bay, Hong KongComercial2,857February 2024

香港铜锣湾勿地臣街11号商业2024年2月

Location

Intended

usage

Aproximate

site area

Anticipated

year of

completion

位置拟定用途概约地盘面积预计竣工年份

(square fet)

（平方呎）

Nos. 646, 648, 648A Castle Peak Road, Kowlon, Hong KongIndustrial9,2062026

香港九龙青山道646、648、648A号工业2026年

Nos. 1B–1E Davis Stret and Nos. 93 and 95 Catchick Stret,

Kenedy Town, Hong Kong

香港坚尼地城爹核士街1B至1E号以及

吉席街93号及95号

Residential

住宅

7,1222026

2026年

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

于2024年3月31日，高山集团的投资物业组

合包括位于香港及新加坡的住宅、商业及

工业单位。于本年度，高山集团录得来自

持续经营业务的租金收入约28,751,000港元

（2023年：约24,408,000港元）及投资物业公

平值变动产生的来自持续经营业务的公平

值亏损约9,563,000港元（2023年：收益约

78,967,000港元）。

有关高山集团物业发展及物业投资项目以

及业务及财务业绩的更详细资料，请参阅

其日期为2024年6月27日的截至2024年3月

31日止年度之年报。

流动资金及财务资源

本集团透过内部产生的现金流及银行借

贷为其营运提供资金。于2024年3月31日，

本集团银行借贷总额约为3,671,861,000港

元（2023年：约3,529,177,000港元）。于本年

度，本集团的资产负债比率（即银行借贷总

额占权益总额之百分比）约为0.8（2023年：

约0.7）。

于2024年3月31日，本集团之流动资产

净值约为3,546,059,000港元（2023年：约

4,404,437,000港元）。流动比率约为2.3（2023

年：约3.0）。于2024年3月31日，现金及现

金等价物约为307,435,000港元（2023年：约

398,894,000港元），较2023年3月31日减少约

22.9%或约91,459,000港元。

As at 31 March 2024, Eminence Group’s portfolio of investment

properties comprised of residential, comercial and industrial

units located in Hong Kong and Singapore. During the Year,

Eminence Group recorded rental income from continuing

operations of aproximately HK$28,751,000 (2023: aproximately

HK$24,408,000) and fair value los from continuing operations

of aproximately HK$9,563,000 (2023: gain of aproximately

HK$78,967,000) arising from change in fair value of investment

properties.

For more detailed portfolio of property development and property

investment projects, as wel as busines and financial performance

of Eminence Group, please refer to its anual report for the year

ended 31 March 2024 dated 27 June 2024.

LIQUIDITY AND FINANCIAL RESOURCES

The Group financed its operations through internaly generated

cash flow and bank borowings. As at 31 March 2024, the Group

had agregate bank borowings amounted to aproximately

HK$3,671,861,000 (2023: aproximately HK$3,529,177,000).

The gearing ratio of the Group, calculated as a ratio of total bank

borowings to total equity, for the Year was aproximately 0.8

(2023: aproximately 0.7).

As at 31 March 2024, the Group has net curent asets of

aproximately HK$3,546,059,000 (2023: aproximately

HK$4,404,437,000). Curent ratio was aproximately 2.3 (2023:

aproximately 3.0). The cash and cash equivalents as at 31 March

2024 was aproximately HK$307,435,000 (2023: aproximately

HK$398,894,000), representing a decrease of aproximately

22.9% or aproximately HK$91,459,000 compared to 31 March

2023.

---

2024
2024年
HK$’000
千港元
2,323,047
1,115,397
100,408
133,009
3,671,861
(2,323,047)
1,348,814

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

本集团有抵押银行借贷之到期情况载列如

下：

于2024年3月31日，本集团有抵押银行借贷

之年利率按香港银行同业拆息（「香港银行

同业拆息」）加1.0%至1.825%、有担保隔夜

融资利率（「有担保隔夜融资利率」）加0.8%

至1.05%（2023年：香港银行同业拆息加

1.0%至1.825%、伦敦银行同业拆息（「伦敦

银行同业拆息」）加0.8%至1.0%）计算，实

际年利率介乎4.375%至6.785%（2023年：

4.21%至5.86%）。

The maturity profile of the Group’s secured bank borowings is set

out below:

As at 31 March

于3月31日

2023年

HK$’000

千港元

Carying amount repayable as folows (based on the scheduled

repayment dates set out in the loan agrements):

应偿还之账面值如下（根据载列于贷款协议之指定偿还日期）：

— within a period not exceding one year1,615,464

在不超过一年的时间内

— within a period of more than one year but not exceding two years884,750

在超过一年但不超过两年的时间内

— within a period of more than two years but not exceding five years876,325

在超过两年但不超过五年的时间内

— within a period of more than five years152,638

在五年以上的时间内

3,529,177

Les: Amount due within one year shown under curent liabilities(1,615,464)

减：显示于流动负债之一年内到期金额

Amount due after one year shown under non-curent liabilities1,913,713

显示于非流动负债之一年后到期金额

At 31 March 2024, the Group’s secured bank borowings cary

interest ranging from the Hong Kong Inter-Bank Ofered Rate

(“HIBOR”) plus 1.0% to 1.825%, the Secured Overnight Financing

Rate (“SOFR”) plus 0.8% to 1.05% (2023: HIBOR plus 1.0% to

1.825%, London Inter-Bank Ofered Rate (“LIBOR”) plus 0.8% to

1.0%) per anum, with efective interest ranging from 4.375% to

6.785% (2023: 4.21% to 5.86%) per anum.

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Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

资产扺押

于2024年3月31日，本集团的银行贷款总额约

3,671,861,000港元（2023年：约3,529,177,000

港元）乃以本集团账面净值约为7,341,709,000

港元（2023年：约7,851,249,000港元）之出租

物业、投资物业、持作出售发展物业、持作

出售物业、人寿保单以及香港及海外之上市

股本证券作为抵押。此外，一间银行就一

个香港物业发展项目授予的一笔信贷融资

乃由本集团之附属公司所持有之公平值约为

1,643,000港元之7,500,000股高山股份（于高

山股本重组后）（2023年：公平值为11,400,000

港元之300,000,000股高山股份（于高山股本

重组前）作抵押。

财务政策

于本年度，本集团分散其资金来源，包括

内部产生之现金流及计息银行借款，为业

务营运提供资金。本集团定期审阅其主要

资金状况，确保拥有充足财务资源以履行

其财务责任。

外汇波动之风险

所有银行借贷以港元计值。本集团之收入

及付款（大部分以港元计值）符合本集团营

运开支之货币需求。因此本集团于回顾年

度内并无进行任何对冲活动。本集团管理

层认为，于本集团的一般及日常业务过程

中，并无重大外汇风险。

或然负债

于2024年3月31日，本集团并无任何重大或

然负债（2023年3月31日：无）。

CHARGES OF ASETS

As at 31 March 2024, bank loans of the Group in the agregate

amount of aproximately HK$3,671,861,000 (2023: aproximately

HK$3,529,177,000) which were secured by leasehold properties,

investment properties, properties held for development for

sale, properties held for sale, life insurance policies and listed

equity securities in Hong Kong and overseas of the Group

having a net bok value of aproximately HK$7,341,709,000

(2023: aproximately HK$7,851,249,000). In adition, a credit

facility granted by a bank for a property development project

in Hong Kong was secured by pledge of 7,500,000 Eminence

shares (after Eminence Capital Reorganisation) with fair value

of aproximately HK$1,643,000 (2023: 300,000,000 Eminence

shares (before Eminence Capital Reorganisation) with fair value of

HK$11,400,000) held by a subsidiary of the Group.

TREASURY POLICY

The Group diversifies its source of funds including internal

generated cash flow and interest-bearing bank borowings during

the Year to generate source of funds for its busines operations.

The Group regularly reviews its major funding positions to ensure

that it has adequate financial resources in meting its financial

obligations.

EXPOSURE ON FOREIGN EXCHANGE

FLUCTUATIONS

Al bank borowings are denominated in Hong Kong dolars. The

revenue and payments of the Group, being mostly denominated

in Hong Kong dolars, matches the curency requirements of

the Group’s operating expenses. The Group therefore has not

engaged in any hedging activities during the Year under review.

Management of the Group is of the opinion that the Group has

no material foreign exchange exposure in the usual course of the

Group’s daily operation.

CONTINGENT LIABILITIES

The Group did not have any significant contingent liabilities as at 31

March 2024 (31 March 2023: nil).

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2023/24 Anual Report

资本开支

于本年度，本集团已投资约1,443,000港元

（2023年：约578,000港元）于购买物业、厂

房及设备，及于本年度及上年度概无投资

于增置投资物业。

资本承担

于2024年3月31日，本集团已订约但未拨备

之资本性开支的资本承担约为4,418,000港

元（2023年：约19,635,000港元）。

报告期间后之事项

于2024年4月17日完成高山配售事项I后，

本集团持有合共27,428,937股高山股份，即

高山已发行股本总额约8.11%。因此，高山

之财务业绩及财务状况将不再于本集团综

合财务报表内综合入账，详情披露于上文「非

常重大出售事项 — 视作出售于高山之权益」

一节。

前景

地缘政治局势紧张、利率持续高企、股票

市场回报欠佳及本地生产总值增长低于预

期，累及香港经济及物业市场。为稳定香

港房地产市场，香港财政司长于2024年

2月底发表的财政预算案演辞中宣布，即日

起撤销已实施超过十年的所有物业销售限

制，同时，香港金融管理局亦宣布暂停按

揭压力测试及放宽若干类型物业的贷款价

值比率。上述两项措施均有利于本港居民

购买新房或置换房，并鼓励内地人才及专

业人士来港工作及置业。于撤销限制后已

推出的多个新楼盘，销售表现理想。本集

团预期当息口开始放宽，市场对香港房地

产行业的信心将会逐步恢复。

CAPITAL EXPENDITURE

For the Year, the Group invested aproximately HK$1,443,000

(2023: aproximately HK$578,000) on the acquisition of property,

plant and equipment, and no aditions of investment properties for

the Year and Previous Year.

CAPITAL COMITMENTS

As at 31 March 2024, the Group had capital comitments

in respect of capital expenditure contracted for but not

provided of aproximately HK$4,418,000 (2023: aproximately

HK$19,635,000).

EVENTS AFTER REPORTING PERIOD

Upon completion of the Eminence Placing I on 17 April 2024,

the Group held an agregate of 27,428,937 shares of Eminence,

representing aproximately 8.11% of the total isued share capital

of Eminence. As a result, Eminence’s financial results and financial

positions shal no longer be consolidated in the consolidated

financial statements of the Group, details of which disclosed in the

section headed “Very Substantial Disposal — Demed disposal of

interest in Eminence” above.

PROSPECTS

The geopolitical tensions, sustained high interest rates,

underperforming stock market returns, and below-expectation

GDP growth caused a drag on the economy and property market

in Hong Kong. With a view to stabilising the property market in

Hong Kong, the Financial Secretary of Hong Kong anounced in his

Budget Spech at the end of February 2024 that al the restrictions

on the sale of properties which have ben implemented for over

a decade are lifted imediately, and at the same time, the Hong

Kong Monetary Authority also anounced the suspension of the

mortgage stres test and the relaxation of the loan-to-value ratios

of certain types of properties. Both initiatives were conducive to

the purchase of new and replacement homes for local residents

and encouraged Mainland talents and profesionals to work and

buy their own homes in Hong Kong. A number of new property

developments which were launched for sale after the withdrawal

of the restrictions achieved satisfactory sales performance. The

Group anticipates that when the interest rates begin to ease, the

market confidence towards the property sector in Hong Kong wil

gradualy restore.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2023/24年报

随著访港旅游业复苏，香港零售市场持续

回暖。然而，旅客消费模式改变及来自邻

近地区的竞争激烈，为香港办公室及零售

租赁业务带来新挑战。在租赁方面，租户

仍保持审慎态度并延迟其搬迁或扩充计划。

本集团持续优化租户组合，以应对不断变

化的市场趋势及不断演变的经营环境。

展望未来，本集团将继续集中精力于发展

其现有主要业务，并在营运中实行审慎的

资本管理及方法。我们将继续密切关注市

场变化，强化其业务的主要分部，同时探

索其他潜在机会，以期为股东提供稳定和

可观的回报，并为本集团持份者带来增值。

雇员

于2024年3月31日，本集团共有62名员工

（2023年：65名）。于本年度内，员工成本（包

括董事酬金）约为73,399,000港元（2023年：

约71,261,000港元）。本集团根据雇员之表

现、经验及现行业内惯例而厘定彼等之薪

酬。本集团根据香港法例第485章《强制性

公积金计划条例》之规定为本集团所有香

港合资格雇员作出强积金界定供款。

Along with the revival of inbound tourism, Hong Kong’s retail

market continued to recover. However, the changes in the

spending paterns of tourists and intense competition from

neighbouring regions create new chalenges to the ofice and retail

leasing busines in Hong Kong. Tenants have remained cautious

and delayed their relocation or expansion plans for leases. The

Group has ben coping with the changing market trends and the

evolving operating environment by continuing to optimise the

tenants mix.

Loking ahead, the Group wil continue to focus its eforts in the

development of its existing principal busineses and wil exercise

prudent capital management and aproach in its operations. We

wil continue to monitor the market changes closely and strengthen

the principal segments of its busineses while exploring other

potential oportunities with a view to providing steady and

favourable returns for the Shareholders and bringing increased

values to the Group’s stakeholders.

EMPLOYES

As at 31 March 2024, the Group had 62 employes (2023: 65).

Staf costs (including Directors’ emoluments) amounted to

aproximately HK$73,399,000 for the Year (2023: aproximately

HK$71,261,000). The Group remunerates its employes based on

individual performance, experience and prevailing industry practice.

The Group provides a defined contribution to Mandatory Provident

Fund as required under the Mandatory Provident Fund Schemes

Ordinance (Chapter 485 of the Laws of Hong Kong) for al eligible

employes of the Group in Hong Kong.

---

Biographical Details of Directors

董事之履历

Easyknit International Holdings Limited 2023/24 Anual Report

官可欣女士

主席、首席行政总裁兼执行董事

官可欣女士，39岁，于2020年8月13日调任

为本公司主席兼首席行政总裁及执行委员

会主席。彼于2010年获委任为本公司执行

董事兼授权代表及执行委员会之成员。彼

亦为本集团多间附属公司的董事。彼于

2007年自英国杜伦大学取得经济学和政治

学文学士学位。彼亦于2009年自英国法

律大学取得法律学士学位及法律实务课程

资格。官女士为本公司副主席雷玉珠女士

之女儿。

雷玉珠女士

副主席兼执行董事

雷玉珠女士，66岁，为本集团之共同创办

人、本公司执行董事兼副主席，以及执行

委员会之成员。彼亦为本公司之多间附属

公司的董事。此外，雷女士亦为高山之执

行董事兼副主席及执行委员会之成员，亦

为高山之多间附属公司的董事。雷女士从

事纺织业逾30年，并于成衣设计、制造、

市场推广及分销方面拥有丰富经验。雷女

士于1994年获委任加入董事会为执行董事。

雷女士于2006年获委任为本公司副主席。

雷女士为本集团共同创办人官永义先生之

妻子。彼亦为本公司执行董事官可欣女士

之母亲。

Ms. KON Ho Yan Candy

President, Chief Executive Oficer and Executive Director

Ms. Kon Ho Yan, Candy, aged 39, has ben re-designated to

the president and chief executive oficer, and the chairman of

the Executive Comite of the Company on 13 August 2020.

She was apointed as an executive Director and authorised

representative and a member of the Executive Comite of the

Company in 2010. She is also a director of various subsidiaries

of the Group. Ms. Kon obtained a Bachelor of Arts degre in

Economics and Politics from the University of Durham, England in

2007. She also received her Bachelor of Laws degre and Legal

Practice Course qualification in 2009 from the University of Law,

England. Ms. Kon is the daughter of Ms. Lui Yuk Chu, the vice

president of the Company.

Ms. LUI Yuk Chu

Vice President and Executive Director

Ms. Lui Yuk Chu, aged 66, is a co-founder of the Group, an

executive Director and vice president and a member of the

Executive Comite of the Company. She is also a director

of various subsidiaries of the Company. Besides, Ms. Lui is an

executive director and deputy chairman, and a member of the

executive comite of Eminence and serves as director of various

subsidiaries of Eminence. Ms. Lui has ben involved in the textiles

industry for over 30 years and has extensive experience in design,

manufacturing, marketing and distribution of aparel. Ms. Lui was

apointed to the Board as an executive Director in 1994. In 2006,

Ms. Lui was apointed as vice president of the Company. Ms. Lui

is the wife of Mr. Kon Wing Ye, the co-founder of the Group.

She is also the mother of Ms. Kon Ho Yan Candy, an executive

Director.

---

Biographical Details of Directors

董事之履历

永义国际集团有限公司 2023/24年报

徐震港先生

独立非执行董事

徐震港先生，73岁，自2004年为独立非执

行董事。彼亦为本公司审核委员会之成员

兼主席、薪酬委员会及提名委员会之成员。

彼于1991年取得美国奥克拉荷马城大学之

工商管理硕士学位，现为香港会计师公会

及英国特许公认会计师公会资深会员。徐

先生于会计专业及商界拥有逾40年经验，

尤以旅游业为主。彼具有筹备股份于联交

所上市之经验，亦曾于多间上市公司工作。

徐先生现时为私人执业会计师。

庄冠生先生

独立非执行董事

庄冠生先生，75岁，自2005年为独立非执

行董事。彼亦为本公司薪酬委员会之成员

兼主席、审核委员会及提名委员会之成员。

庄先生现为香港会计师公会及英国际会

计师公会之资深会员；英国特许管理学会

资深会员；香港税务学资深会员；香港会

计师公会计师大使；及香港科技大学会

计系学生会荣誉副会长。自2014年，彼获

委任为英国际会计师公会之董事及理事。

于2011年及2012年，庄先生为国际会计师

公会香港分会之会长。于2010年至2020年

期间，彼亦为香港医院管理局区域咨询委

员会之委员。于2019年，庄先生获委任为

石篱天主教小学及天主教南华中学独立校

董。庄先生于2020年5月及6月分别被上述

学校任命为法团校董会之办学团体校董，

任期自2020年9月1日至2023年8月31日。彼

获委任为天主教崇德英文书院之办学团体

校董，任期自2021年9月1日至2024年8月31

日。庄先生于金融、工业及地产界拥有逾

40年管理经验。

Mr. TSUI Chun Kong

Independent Non-executive Director

Mr. Tsui Chun Kong, aged 73, has ben an independent

non-executive Director since 2004. He is also a member and the

chairman of the Audit Comite, a member of the Remuneration

Comite and the Nomination Comite of the Company.

He obtained a Master’s Degre in Busines Administration from

the Oklahoma City University in the United States in 1991 and

is a felow member of both The Hong Kong Institute of Certified

Public Acountants and The Asociation of Chartered Certified

Acountants. Mr. Tsui has over 40 years of experience in the public

acounting profesion and the comercial sector, especialy the

travel industry. He has experience in the preparation for the listing

of shares on the Stock Exchange and worked for a few listed

companies. Mr. Tsui is now practising as a public acountant under

his own name.

Mr. JONG Kon Sang

Independent Non-executive Director

Mr. Jong Kon Sang, aged 75, has ben an independent

non-executive director since 2005. He is also a member and

chairman of the Remuneration Comite, a member of the Audit

Comite and the Nomination Comite of the Company.

Curently, Mr. Jong is a felow member of The Hong Kong

Institute of Certified Public Acountants and The Asociation

of International Acountants, England; a felow member of the

Chartered Management Institute, England; a felow member of

The Taxation Institute of Hong Kong; the acountant ambasador

of The Hong Kong Institute of Certified Public Acountants; and

Honorary Vice President of Acounting Student Society of Hong

Kong University of Science and Technology. Since 2014, he has

ben elected as director and council member of the Asociation of

International Acountants, England. In the years of 2011 and 2012,

Mr. Jong was the President of The Asociation of International

Acountants, Hong Kong Branch. From 2010 to 2020, he was

a member of the Regional Advisory Comite of the Hong

Kong Hospital Authority. In 2019, Mr. Jong was apointed as the

alternative structured manager of Shek Lei Catholic Primary Schol

and Nam Wah Catholic Secondary Schol. Mr. Jong was apointed

by the foregoing schols in May and June 2020 respectively

as Schol Sponsoring Body Manager of the Incorporated

Management Comite comenced from 1 September 2020

to 31 August 2023. He has also ben apointed as a Sponsoring

Body Manager of Shung Tak Catholic English Colege for his tenure

of ofice from 1 September 2021 to 31 August 2024. Mr. Jong has

over 40 years of management experience in the financial, industrial

and property busines.

---

Biographical Details of Directors

董事之履历

Easyknit International Holdings Limited 2023/24 Anual Report

刘泽恒先生

独立非执行董事

刘泽恒先生，37岁，自2020年起出任本公

司独立非执行董事、提名委员会主席兼成

员，以及审核委员会及薪酬委员会成员。

刘先生持有香港中文大学的工程学士学

位。彼现为弗若斯特沙利文公司的执行总

监，该公司为一间跨国管理咨询公司，主

要从事市场研究和市场增长咨询服务、企

业战略和运营咨询服务等。该公司之客户

覆盖全球不同国家和各行各业。刘先生于

金融界拥有丰富的经验 。

Mr. LAU Chak Hang Charles

Independent Non-executive Director

Mr. Lau Chak Hang Charles, aged 37, has ben an independent

non-executive Director, the chairman and a member of the

Nomination Comite, and a member of the Audit comite

and the remuneration comite of the Company since 2020. Mr.

Lau holds a Bachelor’s Degre in Enginering from the Chinese

University of Hong Kong. He is curently an executive director at

Frost & Sulivan Limited, a multinational management consulting

firm principaly engaged in market research and growth consulting

service, corporate strategic and operational advisory service, etc.

Client coverage of such company spans acros diferent continents

and wide spectrum of industries. Mr. Lau has extensive experience

in the financial industry.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

本公司相信，良好的企业管治就有效的董

事会而言是至关重要的框架，为所有股东

及持份者提供问责制、稳健内部监控、合

适风险评估、监管程序及透明度。

董事会致力透过设立涵盖本集团、全面及

有效的政策、程序及体系框架，维持高水

平的企业管治常规。

企业战略及企业文化

董事会界定并引领本集团的目标、价值及战略。

本集团致力对优质物业进行战略投资及开发，

并为股东带来可观及可持续回报。尽管经营环

境波动，本集团重视雇员关系、工作环境安全、

有效使用物料、能源及其他环境指标、提倡

道德行为及诚信的文化。健康的企业文化对良

好企业管治而言很重要，而良好企业管治为本

集团达致可持续长远成功的必要条件。董事会

认为本集团的企业文化、目标、价值及战略均

为一致。

企业管治常规

本公司企业管治常规乃依据上市规则附录

C1所载企业管治守则（「企业管治守则」）之

原则及守则条文。本公司于全年度已完全

遵守企业管治守则之守则条文，惟下列情

况除外：

守则条文第C.2.1条

主席与行政总裁之角色应有区分，并

不应由一人同时兼任

官可欣女士同时担任本公司主席及首席行

政总裁。董事会认为此安排对本公司而言

是恰当的，既能继续贯彻本公司的领导，

有助于长远策略的有效规划及更稳定执行。

The Company believes that god corporate governance provides a

framework that is esential for an efective Board, acountability,

sound internal control, apropriate risk-asesment, monitoring

procedures and transparency to al Shareholders and stakeholders.

The Board is comited to maintaining a high standard of

corporate governance practices through the establishment of a

comprehensive and eficient framework of policies, procedures

and systems throughout the Group.

CORPORATE STRATEGY AND CORPORATE

CULTURE

The Board defines and leads the purpose, values and strategy

of the Group. The Group is comited to strategicaly investing

in and developing quality properties, and to delivering atractive

and sustainable returns to the Shareholders. Despite the dynamic

operating environment, the Group places strong emphasis on

employe relations, workplace safety, and the eficient use of

materials, energy, and other environmental metrics, promoting a

culture of ethical conduct and integrity. A healthy corporate culture

is important to god corporate governance which is crucial for

achieving sustainable long-term suces of the Group. The Board

considers that the corporate culture and the purpose, value and

strategy of the Group are aligned.

CORPORATE GOVERNANCE PRACTICES

The Company’s corporate governance practices are based on

the principles and the code provisions as set out in the Corporate

Governance Code (the “CG Code”) contained in Apendix C1 to

the Listing Rules. The Company has fuly complied with the code

provisions of the CG Code throughout the Year, with the folowing

exceptions:

Code Provision C.2.1

The roles of president and chief executive oficer should be

separate and should not be performed by the same individual

Ms. Kon Ho Yan Candy serves as president as wel as chief

executive oficer of the Company. The Board considers this

arangement to be apropriate for the Company as it preserves

the consistent leadership which is conducive to making efective

planing and beter execution of long-term strategies consistently.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

董事会认为董事会成员不乏经验丰富及具

才干之人士（其中半数为独立非执行董事），

其营运及管治足以确保权力及职能平衡。

本公司将继续于适当时候检讨现行架构。

守则条文第D.2.5条

发行人应设立内部审核功能。

本集团没有设立内部审核功能。于本年度

内，董事会已对本集团内部监控制度的有

效性进行了检讨，并认为现有风险管理及

内部监控程序足以应付本集团在当前营商

环境的需要，且董事会亦无得悉任何事件

而使其认为本集团的风险管理及内部监控

制度不足。董事会认为，本集团目前并无

设立内部审核功能的急切需要，但会每年

检讨是否需要设立。

董事会

于本年度，董事会有五(5)名董事，由两(2)

名执行董事及三(3)名独立非执行董事组成，

即：

执行董事

官可欣女士（主席及首席行政总裁）

雷玉珠女士（副主席）

独立非执行董事

徐震港先生

庄冠生先生

刘泽恒先生

有关董事之履历详情载于本年报「董事之

履历」一节。除该节所披露者外，据本公司

所深知，董事之间概无财务、业务、家庭

或其他重大关系。

The Board is of the view that a balance of power and authority

is adequately ensured by the operations and governance of the

Board which comprises experienced and high caliber individuals,

with half of them being independent non-executive Directors. The

Company wil continue to review the existing structure when and

as it becomes apropriate.

Code Provision D.2.5

The isuer should have an internal audit function The Group

does not have an internal audit function.

During the Year, the Board has reviewed the efectivenes of

the internal control system of the Group and considered that

the curent risk management and internal control proceses are

adequate to met the neds of the Group in its curent busines

environment and nothing has come to its atention to cause the

Board to believe the Group’s risk management and internal control

systems are inadequate. The Board was of the view that there is

no imediate ned to set up an internal audit function within the

Group, however, shal review the ned for one on anual basis.

BOARD OF DIRECTORS

During the Year, the Board has five (5) Directors comprising two

(2) executive Directors and thre (3) independent non-executive

Directors, namely:

Executive Directors

Ms. Kon Ho Yan Candy (President and Chief Executive Oficer)

Ms. Lui Yuk Chu (Vice President)

Independent Non-executive Directors

Mr. Tsui Chun Kong

Mr. Jong Kon Sang

Mr. Lau Chak Hang Charles

The biographical details of the Directors are set out in the section

headed “Biographical Details of Directors” of this anual report.

Save as disclosed in that section, to the best knowledge of the

Company, there is no other financial, busines, family or other

material relationships among the Directors.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

角色及授权

董事会就本集团的业务活动及表现对股东

负责。董事会定期召开会议（按季度每年至

少举行四(4)次），并于须就个别事项征求董

事会决定时，召开其他会议。为维持适当

之权力与职责之平衡，董事会透过各委员

会（各自称为「董事委员会」）授权各个委员

会执行书面职权范围所载职责。目前，共

有四(4)个董事委员会，即执行委员会（「执

行委员会」）、审核委员会（「审核委员会」）、

薪酬委员会（「薪酬委员会」）及提名委员会

（「提名委员会」）（各董事委员会的详情载于

本报告下文）。董事会负责制定企业战略、

审查及指导业务与事务、监控财务及经营

业绩，并且属独立。董事会保留就本公司

所有重大事项作出最终决定的权力，包括

内部控制及风险管理、派息、主要交易、

财务资料发布、董事及核数师的委任╱罢

免以及其他重大营运及财务事项。

本公司主席及首席行政总裁的角色并无区

分。官可欣女士作为主席负责领导董事会，

作为首席行政总裁负责管理本集团业务及

整体营运。然而，本公司的日常营运已授

权予负责不同业务范畴的部门主管。

董事会认为由于董事会具备强大及独立的

元素，且本集团业务营运的责任分配清晰，

故此架构不会损害董事会与本集团业务管

理之间的权力及职能平衡。董事会相信，

上述架构有利本公司及其业务。

Role and Delegation

The Board is acountable to the Shareholders for the activities and

performance of the Group. The Board mets on a regular basis,

at least four (4) times a year at aproximately quarterly intervals,

and on other ocasions when a board-level decision on a particular

mater is required. With a view to maintaining an apropriate

balance of authority and responsibility, the Board through various

comite (each as the “Board Comite”) by delegation to

cary out their functions which set out in their respective terms

of reference. Curently, there are four (4) board comites,

namely executive comite (the “Executive Comite”), audit

comite (the “Audit Comite”), remuneration comite

(the “Remuneration Comite”) and nomination comite

(the “Nomination Comite”) (Details of each of the Board

comites are provided below in this report). The Board is

responsible for formulating of corporate strategies, reviewing and

guiding the busines and afairs, monitoring financial and operating

performance and is individual. The Board reserves the authority to

make final decisions for al major maters of the Company covering

internal control and risk management, dividend payout, major

transactions, release of financial information, apointment/removal

of Directors and auditors, and other significant operational and

financial maters.

There is no separation of the role of the president and the chief

executive oficer in the Company. Ms. Kon Ho Yan Candy as

the president provides leadership of the Board and as the chief

executive oficer has taken up the management of the Group’s

busines and overal operation. However, the day-to-day runing

of the Company has ben delegated to the divisional heads

responsible for the diferent aspects of the busines.

The Board considers that this structure wil not impair the balance

of power and authority betwen the Board and the management

of the busines of the Group given that there are a strong

and independent element on the Board and a clear division of

responsibility in runing the busines of the Group. The Board

believes that the structure outlined above is beneficial to the

Company and its busines.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

各会议的董事出席情况

个别董事出席本年度举行的董事会及董事

委员会议、2023年8月23日举行的股东周

年大会（「2023年股东周年大会」及2023年7月

24日、2023年12月12日及2024年3月21日举行

的股东特别大会（「股东特别大会」）的详情如

下：

委任及重选董事

委任新董事乃基于提名委员会及董事会之

推荐建议作出及由股东于股东大会上通过。

根据本公司细则（「公司细则」），由董事会委

任以填补临时空缺或作为现有董事会补充

成员的董事的任期至本公司下届股东周年

大会为止，并于获委任后有资格在会议上

重选连任。所有董事（包括有特定任期的董

事）均须在不迟于其最后选任或连任之后

第三届股东周年大会上轮值退任，并符合

资格重选连任。

Atendance of Directors at Various Metings

Details of the atendance of individual Directors at the Board and

Board Comite metings held during the Year, anual general

meting held on 23 August 2023 (“2023 AGM”) and special

general metings held on 24 July 2023, 12 December 2023 and 21

March 2024 (“SGMs”) are as folows:

Metings atended/held

出席╱举行的会议

Board

Audit

Comite

Remuneration

Comite

Nomination

Comite2023 AGMSGMs

董事会审核委员会薪酬委员会提名委员会

2023年股东

周年大会

股东特别

大会

Executive Directors执行董事

Kon Ho Yan Candy官可欣4/4—1/12/3

Lui Yuk Chu雷玉珠4/4—1/13/3

Independent non-executive

Directors

独立非执行董事

Tsui Chun Kong徐震港4/42/21/11/11/13/3

Jong Kon Sang庄冠生4/42/21/11/11/13/3

Lau Chak Hang Charles刘泽恒4/42/21/11/11/13/3

Apointment and Re-election of Directors

The apointment of a new Director is made on the

recomendation of the Nomination Comite and the Board and

by the Shareholders in a general meting.

In acordance with the bye-laws of the Company (the “Bye-laws”),

Directors who are apointed by the Board to fil casual vacancies

or as an adition to the existing Board shal hold ofice until the

next folowing anual general meting of the Company and shal

be eligible for re-election at the meting after their apointments.

Al Directors, including those apointed for a specific term, are

subject to retirement by rotation and eligible to ofer themselves

for re-election at the anual general meting no later than the third

anual general meting since the last election or re-election.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

董事的就职及持续专业发展

我们将为每一位新任命的董事提供入职培

训，以确保每一位董事熟悉董事会的角色、

董事在上市规则及相关法定要求下的责任

和义务。

根据企业管治守则之守则条文第C.1.4条，

全体董事须参加持续专业发展计划，以发

展及更新彼等之知识及技巧，确保彼等继

续为董事会作出明智及相关之贡献。有关

最新的培训材料或简报，包括上市规则及

其他适用的法定要求，会定期发送予所有

董事。本公司亦会每月及定期向董事提供

及传阅最新资讯，内容有关本集团业务、

财务状况及本集团营商环境。

所有董事已向本公司提供彼等于本年度所

接受之培训记录，包括参加研讨会、阅读

各类有关董事职责、上市规则最新资料和

企业管治政策等方面之资料，而有关记录

会由本公司之公司秘书保存，借以保留准

确及完备的培训记录。

董事委员会

董事会已设立四(4)个董事委员会，即审核

委员会、薪酬委员会、提名委员会及执行

委员会，以协助执行董事会之责任，并专

责监督本集团特定事务。各董事委员会均

获提供充足资源以履行其职责，如有必要，

可根据本公司政策获得独立专业意见。各

董事委员会根据公司细则、其特定书面职

权范围及（如适用）董事会议之程序举行

会议。董事会定期检讨及更新辖下委员会

的书面职权范围，以确保其符合现行管治

惯例。各委员会须向董事会汇报其决定及

建议（倘适合）。各董事委员会的权力及职

责载于其各自的职权范围，可于本公司及╱

或联交所网站查阅。

Induction and Continuous Profesional

Development of Directors

An induction package would be provided to each newly apointed

Director to ensure that each Director is familiar with the role of the

Board, the responsibilities and obligations of Director under the

Listing Rules and relevant statutory requirements.

Acording to the code provision C.1.4 of the CG Code, al Directors

should participate in continuous profesional development to

develop and refresh their knowledge and skils to ensure that

their contribution to the Board remains informed and relevant.

Training materials or briefings in respect of the updates on, among

other things, the Listing Rules and other aplicable statutory

requirements are regularly circulated to al Directors. The Company

also provides and circulates to the Directors with monthly and

regular updates relating to the Group’s busines, financial position

and busines environment, in which the Group operates.

Al Directors have provided a record of training they received during

the Year to the Company, which includes atending seminars,

reading various materials regarding directors’ responsibilities,

updates on the Listing Rules and corporate governance policy, etc,

and such records have ben maintained by the company secretary

of the Company for acurate and comprehensive record keping.

BOARD COMITES

The Board has established four (4) Board Comites, namely

Audit Comite, Remuneration Comite, Nomination

Comite and Executive Comite to asist in the execution

of the Board’s responsibilities and to overse particular aspect

of the Group’s afairs. Each Board Comite is provided with

suficient resources to discharge its duties and may aces to

independent profesional advice acording to the Company’s

policy, if necesary. Each Board Comite holds metings

in acordance with the Bye-laws, its specific writen terms of

reference and, where aplicable, the procedings of the Board

meting. The writen terms of reference of the Board Comites

are reviewed and updated regularly to ensure that they are aligned

with prevailing governance practices. Each comite is required

to report to the Board on its decision and recomendations,

where apropriate. The authority and duties of each of the Board

Comite are set out in its respective terms of reference which

are available on the Company’s and/or the Stock Exchange’s

websites.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

审核委员会

于本年度，审核委员会由三(3)名独立非执

行董事组成，即徐震港先生（主席）、庄冠

生先生及刘泽恒先生。徐震港先生及庄冠

生先生两人均拥有合适的专业资格及具备

会计及财务管理专长，符合上市规则第3.21

条所要求。

审核委员会之主要职责包括：

‧ 管理与外聘核数师的关系；

‧ 于刊发中期及全年财务报表前进行审

阅；

‧ 监察本集团之财务报告系统及内部监

控程序；及

‧ 履行企业管治职责

于本年度，审核委员会与本集团高级管理

层及本公司独立核数师会面两(2)次，以审

阅(i)本集团综合财务报表草拟本，包括在

向董事会建议审批前的截至2023年3月31日

止年度的年度业绩及截至2023年9月30日止

六个月的中期业绩；(i)本集团采纳的会计

原则及常规；(i)本公司风险管理及内部监

控系统的成效；及(iv)本公司的股东通讯政

策、举报政策及反贪污政策。其亦会审阅

本公司独立核数师之独立性及客观性以及

本公司独立核数师提供予本集团之非核数

服务。

审核委员会连同本公司的独立核数师审阅

了本集团本年度的综合财务报表，并信纳

本年度的综合财务报表根据适用会计准则

及上市规则附录D2编制。审核委员会因此

通过向董事会建议批准本年度的综合财务

报表。

AUDIT COMITE

During the Year, the Audit Comite comprises thre (3)

independent non-executive Directors, namely, Mr. Tsui Chun

Kong (the chairman), Mr. Jong Kon Sang and Mr. Lau Chak

Hang Charles. Mr. Tsui Chun Kong and Mr. Jong Kon Sang both

poses the apropriate profesional qualifications and acounting

and financial management expertise and in compliance with Rule

3.21 of the Listing Rules.

The principal functions of the Audit Comite are:

• ;

• to review the interim and anual financial statements before

publication;

• ’s financial reporting system and internal

control procedures; and

• to perform the corporate governance functions

During the Year, the Audit Comite members held two (2)

metings with the Group senior management and the independent

auditor of the Company to review (i) the draft consolidated financial

statements of the Group (including the anual results for the year

ended 31 March 2023 and the interim results for the six-month

period ended 30 September 2023) before recomending them to

the Board for aproval; (i) the acounting principles and practices

adopted by the Group; (i) the efectivenes of risk management

and internal control system of the Company; and (iv) the

Shareholders Comunication Policy, the Whistleblowing Policy

and Anti-coruption Policy of the Company. It keps under review

the independence and objectivity of the Company’s independent

auditor and the non-audit services provided by the Company’s

independent auditor to the Group.

The Audit Comite has reviewed the Group’s consolidated

financial statements for the Year in conjunction with the

Company’s independent auditor and was satisfied that the

consolidation financial statements for the Year were complied with

the aplicable acounting standards and Apendix D2 to the Listing

Rules. The Audit Comite therefore resolved to recomend the

consolidation financial statements for the Year be aproved by the

Board.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

审核委员会信纳（其中包括）德勤‧关黄陈

方会计师行（「德勤」）之审核费用、审核程

序之有效性以及独立性及客观性，并于即

将举行的本公司股东周年大会（「2024年股

东周年大会」）向董事会建议续聘德勤为本

公司下一年度之独立核数师。

薪酬委员会

于本年度，薪酬委员会包括三(3)名独立非

执行董事，即庄冠生先生（主席）、徐震港

先生及刘泽恒先生。

薪酬委员会之主要职责包括：

‧ 向董事会提供本公司董事及高级管理

人员薪酬政策及结构方面之意见；

‧ 参考董事会的企业目标及目的，在获

授权的情况下检讨及厘定个别执行董

事及高级管理层的薪酬待遇；

‧ 审查和批准与执行董事和高级管理人

员的任何损失或终止任命，或因不当

行为而被解雇或免职有关的赔偿安排，

该安排应公平且不过分；及

‧ 根据上市规则第17章审阅及╱或批准

与股份计划有关的事项

于本年度，薪酬委员会召开一(1)次会议，

以审阅及批准董事及本公司高级管理层的

薪酬待遇，当中参考因素包括相似公司所

支付的薪金、投放时间、本集团内及于市

场上同类职位的实际情况。其亦就独立非

执行董事的董事袍金向董事会提供建议。

概无董事参与厘定其本身之薪酬。

The Audit Comite is satisfied with, inter alia, the audit fes,

efectivenes of the audit proces, independence and objectivity

of Mesrs. Deloite Touche Tohmatsu (“Deloite”) and has

recomended to the Board the re-apointment of Deloite as

the Company’s independent auditor for the ensuing year at the

forthcoming anual general meting of the Company (“2024

AGM”).

REMUNERATION COMITE

During the Year, the Remuneration Comite comprises thre

• , namely, Mr. Jong Kon

Sang (the chairman), Mr. Tsui Chun Kong and Mr. Lau Chak Hang

Charles.

The principal functions of the Remuneration Comite are:

• ’s

policy and structure for the remuneration of Directors and

senior management;

• , with delegated responsibility, the

remuneration packages of individual executive Director and

senior management with reference to the Board’s corporate

goals and objectives;

• to review and aprove the compensation arangements in

conection with any los or termination of their ofice or

apointment, or dismisal or removal for misconduct to

executive Directors and senior management which shal be

fair and not excesive; and

• /or aprove maters relating to share schemes

under Chapter 17 of the Listing Rules

During the Year, the Remuneration Comite held one (1)

meting to review and aprove the remuneration packages of the

Directors and senior management of the Company by reference

to factors such as salaries paid by comparable companies,

time comitment, responsibilities and employment conditions

elsewhere within the group and in the market. It has also made

recomendation to the Board on the directors’ fe for independent

non-executive Directors. No Director was involved in determining

his/her own remuneration.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

薪酬委员会已履行或将继续履行其主要职

务，其中包括批准董事及本公司高级管理

层之服务协议之条款、就董事及本公司高

级管理层之薪酬及政策作出推荐建议、审

阅薪酬待遇以及建议有关董事及本公司高

级管理层之薪金及花红（包括奖励）。

薪酬机制

本集团雇员的薪酬机制已成立，并经薪酬

委员会及董事会根据雇员表现、经验及当

前市场惯例的基准予以批准。

董事的薪酬乃经董事会审阅及根据薪酬委

员会的推荐建议后厘定，并参考董事付出

的时间及职责、本公司的表现及当前市场

惯例等因素。

提名委员会

于本年度，提名委员会包括三(3)名独立非

执行董事，包括刘泽恒先生（主席）、庄冠

生先生及徐震港先生。

提名委员会之主要职责包括：

‧ 检讨董事会的架构、规模及成员组成

（包括技能、知识及经验）；

‧ 物色并提名合适的董事候选人以供董

事会考虑；

‧ 评核独立非执行董事的独立性；及

‧ 就有关本公司主席及高级人员继任计

划的相关事宜向董事会提出建议

The Remuneration Comite has discharged or wil continue

to discharge its major roles to, among other things, aprove the

terms of the service agrements of the Directors and the senior

management of the Company, make recomendations with

respect to the remuneration and policies of the Directors and senior

management of the Company and to review the remuneration

package and recomend salaries, bonuses, including the incentive

awards for Directors and senior management of the Company.

Remuneration Mechanism

The remuneration mechanism of employes of the Group is set up

and aproved by the Remuneration Comite and the Board on

the basis of employe’s performance, experience and prevailing

industry practice.

The remuneration of the Directors is determined by the Board

after review and on the recomendation of the Remuneration

Comite, having regard to factors such as time comitment

and responsibilities of the Directors, the Company’s performance

and the prevailing market practice.

NOMINATION COMITE

During the Year, the Nomination Comite comprises thre (3)

independent non-executive Directors, namely, Mr. Lau Chak Hang

Charles (the chairman), Mr. Jong Kon Sang and Mr. Tsui Chun

Kong.

The principal functions of the Nomination Comite are:

• , size and composition (including the

skils, knowledge and experience) of the Board;

• to identify and nominate suitable candidates of Directors for

the Board’s consideration;

• to ases the independence of the independent

non-executive Directors; and

• to make recomendations to the Board on relevant maters

relating to the sucesion planing for the president and the

chief executive of the Company

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

于本年度，提名委员会已举行一(1)次会议，

以(i)审阅董事会的架构、规模、成员组成

及多元化以及本集团全体董事及高级管理

层的资格；(i)审阅董事会多元化政策（「董

事会多元化政策」）；(i)审阅提名政策（「提

名政策」）；(iv)评核独立非执行董事的独立

性；(v)建议重续委任独立非执行董事以供

董事会批准；及(vi)提名重新委任退任董事

供股东批准。

提名政策

本公司已采纳提名政策，其中包含提名及

委任董事的选择标准和提名程序。相关政

策可于本公司网站查阅。

在评估候选人是否合适时，提名委员会考

虑的因素有（其中包括）：董事会整体的多

元化情况、候选人的诚信声誉、对本集团

业务付出的时间、关心及关注以及提名委

员会认为合适的其他因素。

就提名程序而言，所有候选人均须向提名

委员会提交个人资料及信息。提名委员会

秘书应召开会议，并邀请董事会成员（如有）

提名候选人，供提名委员会考虑。对于填

补临时空缺，提名委员会应提出建议供董

事会考虑及批准。对于提议在股东大会上

参选的董事候选人，提名委员会应向董事

会作出提名，供其考虑及推荐。股东会获

发送通函，当中载有根据适用法律、法规

及条例的要求须提供拟于股东大会上参选

的董事候选人资料。

During the Year, the Nomination Comite held one (1) meting

to (i) review the structure, size, composition and diversity of

the Board and the qualifications for al Directors and senior

management of the Group; (i) review the board diversity policy

(the “Board Diversity Policy”); (i) review the nomination policy

(the “Nomination Policy”); (iv) ases the independence of the

independent non-executive Directors; (v) proposed the renewal

of apointment to an independent non-executive director to the

Board for aproval; and (vi) nominate the re-apointment of retiring

directors to the Shareholders for aproval.

Nomination Policy

The Company has adopted a Nomination Policy which incorporated

the selection criteria and nomination procedures for nomination

and apointment of Directors. Such policy is available on the

website of the Company.

In asesing the suitability of a proposed candidate, the

Nomination Comite takes into acount of, inter alia, the

diversity of the Board as a whole, the candidate’s reputation for

integrity, comitment in respect of time, interest and atention to

the busineses of the Group as wel as such other factors as the

Nomination Comite may consider apropriate.

In respect of the nomination procedure, al candidates are

required to submit his/her personal particulars and information

to the Nomination Comite. The secretary of the Nomination

Comite shal convene a meting, and invite nominations

of candidates from Board members (if any), for consideration

by the Nomination Comite. For filing a casual vacancy, the

Nomination Comite shal make recomendations for the

Board’s consideration and aproval. For proposing candidates to

stand for election at a general meting, the Nomination Comite

shal make nominations to the Board for its consideration and

recomendation. A circular wil be sent to the Shareholders

providing information as required pursuant to the aplicable laws,

rules and regulations of the candidates nominated by the Board to

stand for election at a general meting.

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ED	INED
执行董事	独立非执行董事

Female	Male
女性	男性

31–40	61–70	>70

3–5	10–15	16–20	>20

Accounting	Finance	Management	Legal
会计	金融	管理	法律

Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

董事会多元化政策

为实现可持续平衡发展，本公司认为提高

董事会层面的多元化是支援实现其战略目

标和可持续发展的一项重要因素。本公司

已采纳一项董事会多元化政策，列明实现

多元化的方法。在设计董事会的组成时，

已从多方面考虑董事会的多元化，包括但

不限于性别、年龄、文化和教育背景、专

业经验、行业经验、技能、知识及服务年

期。所有董事会的委任均基于上述考量，

并在考虑候选人的同时适当顾及董事会的

多元化。

提名委员会监督董事会多元化政策的实施

以及实现该等可衡量目标的进展，并将定

期审查董事会多元化政策，以确保其持续

有效。相关政策可于本公司网站查阅。

于2024年3月31日，董事会的组成及多元化

情况如下：

Board Diversity Policy

With a view to achieving a sustainable and balanced development,

the Company ses increasing diversity at the Board level as an

esential element in suporting the atainment of its strategic

objectives and its sustainable development. The Company has

adopted a Board Diversity Policy which sets out the aproach to

achieve diversity. In designing the Board’s composition, board

diversity has ben considered from a number of aspects, including

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

profesional experience, industry experience, skils, knowledge

and length of service. Al Board apointments wil be based on the

considerations aforesaid, and candidates wil be considered, having

due regard to diversity on the Board.

The Nomination Comite monitors the implementation of

the Board Diversity Policy and the progres on achieving those

measurable objectives and wil review the Board Diversity Policy

on a regular basis to ensure its continuing efectivenes. Such

policy is available on the website of the Company.

The Board composition and diversity as at 31 March 2024 are as

folows:

Composition

组成

Gender

性别

Age Group

年龄组别

Board tenture (No. of years)

董事会年期（年数）

Profesional Experience

专业经验

Number of Directors012345

董事数目

ED — Executive Directors 执行董事

INED — Independent Non-executive Directors 独立非执行董事

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

本集团致力在本集团所有层面维持多元化（包

括性别多元化）。本集团确保公平就业机会，

并根据雇员的技能、能力、工作要求及业

务发展方向考虑招聘、晋升及分配工作。

于2024年3月31日，董事会五名董事当中有

两名为女性董事（40%）。

于2024年3月31日，雇员总数（不包括董

事）约50%（2023年：51%）为女性及约50%

（2023年：49%）为男性。本集团的整体性

别多元化已取得平衡。

董事会独立性

提名委员会负责评估全体独立非执行董事

的独立性，所考虑的因素包括(i)符合上市

规则第3.13条所订明的独立条件；(i)并无涉

及本公司的日常管理，或本公司业务的任

何财务或其他利益或关系；(i)可为董事会

提供平衡、专业及独立的建议及意见，并

领导董事委员会。

于本年度，董事会五名董事中的三名为独

立非执行董事。所有独立非执行董事的任

期均为三(3)年。于本年度所有时间，本公

司一直遵守上市规则第3.10条及第3.10A条

有关委任至少三(3)名独立非执行董事（至

少占董事会人数的三分之一）的规定且其中

至少一名具备上市规则规定的适当专业资

格或具备会计或相关财务管理专长。董事

会包括执行董事及独立非执行董事的平衡

组合，令董事会拥有强大的独立性元素。

独立非执行董事应有足够才干及声望以提

供具有影响力的意见。

The Group is comited to maintain diversity (including gender

diversity) acros al levels of the Group. The Group ensures fair

employment practices and ofer equal employment oportunities

to recruit, promote and deploy employes based on their

skilset, abilities and how they fit the job requirements and future

development of our busineses. As at 31 March 2024, the Board

has two female Directors out of five Directors (40%).

As at 31 March 2024, aproximately 50% (2023: 51%) of our total

workforces (excluding Directors) were female and aproximately

50% (2023: 49%) were male. The total gender diversity of the

Group is balanced.

Board Independence

The Nomination Comite is responsible to ases the

independence of al the independent non-executive Directors

taking into acount of the factors including (i) the compliance with

the criteria of independence as prescribed under Rule 3.13 of

the Listing Rules; (i) must not have any involvement in the daily

management of the Company, or any financial or other interests

or relationships in the busines of the Company; (i) can provide

balanced, profesional and independent advices and opinion to the

Board and play a leading role in the Board Comites.

Throughout the Year, thre out of five Directors of the Board

were independent non-executive Directors. Al independent

non-executive Directors are apointed for a specific term of

thre (3) years. At al times during the Year, the Company has

complied with the requirements under Rule 3.10 and 3.10A of

the Listing Rules relating to the apointment of at least thre

• , representing at least

one third of the Board and with at least one of them posesing

apropriate profesional qualification or acounting or related

financial management expertise required under the Listing Rules.

The Board includes a balanced composition of executive Directors

and independent non-executive Directors so that there is a

strong element of independence in the Board. The independent

non-executive Directors shal be of suficient calibre and stature for

their views to cary weight.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

本公司已接获各独立非执行董事根据上市

规则第3.13条之规定就其独立身份而发出

之年度确认书。尽管徐震港先生及庄冠生

先生各自已担任独立非执行董事逾九(9)年，

但董事会认为该服务年期将不会影响彼等

在履行独立非执行董事职责时作出独立判

断，亦相信彼等对本集团业务的深入认识

及宝贵经验将继续令本公司及股东整体受

惠。所有独立非执行董事均未在本公司担

任何行政或管理职务，亦未受雇于本集

团任何成员公司。彼等各自收取并非与本

集团溢利及表现挂钩的固定袍金。彼等在

涉及策略、政策、公司表现、问责制、资

源、主要委任及操守准则等事宜上提供独

立意见。彼等强化董事会成员在技巧、经

验及多元观点方面的组合。董事会认为全

体独立非执行董事均符合上市规则第3.13

条的独立性指引。

执行委员会

董事会授权的执行委员会受其职权范围规

管，有关职权范围可于联交所及本公司网

站查阅。于本年度，执行委员会由全体两

(2)名执行董事组成，包括官可欣女士（主席）

及雷玉珠女士。执行委员会于有需要时于

本公司定期董事会议之间召开会议，并

在董事会直接授权下以一般管理委员会模

式运作。在董事会授予之权力范围下，执

行委员会致力落实董事会所制订之本集团

策略、监控本集团之投资及交易表现、资

金及融资需求，并检讨管理层表现。

The Company has received from each of the independent

non-executive Directors an anual confirmation of his

independence pursuant to Rule 3.13 of the Listing Rules. Despite

the fact that each of Mr. Tsui Chun Kong and Mr. Jong Kon Sang,

has served as an independent non-executive Director for more

than nine (9) years, the Board is of the view that their duration

of service wil not interfere with their exercise of independent

judgement in carying out their duties and responsibilities as

the independent non-executive Directors and believes that their

valuable knowledge and experience in the Group’s busines wil

continualy benefit the Company and the Shareholders as a whole.

Al independent non-executive Directors do not have any executive

or management role in the Company nor have ben under the

employment of any member of the Group. Each of them receives

a fixed fe, not comensurate with the profit and performance

of the Group. They can bring an independent judgment to bear on

isues of strategy, policy, performance, acountability, resources,

key apointments and standards of conduct. Their presence

helps to enhance the Board’s balance of skils, experience and

diversity of perspectives. The Board considers that al independent

non-executive Directors have met the independence guidelines of

Rule 3.13 of the Listing Rules.

EXECUTIVE COMITE

The Executive Comite with authority delegated by the Board

be regulated by its terms of reference, which are available on the

websites of the Stock Exchange and the Company. During the

Year, the Executive Comite comprises al the two (2) executive

Directors, namely Ms. Kon Ho Yan Candy (the chairman) and Ms.

Lui Yuk Chu. It mets as and when required betwen regular Board

metings of the Company, and operates as a general management

comite under the direct authority of the Board. Within the

parameters of authority delegated by the Board, the Executive

Comite is comited to the implementation of the Group’s

strategy set by the Board, monitors the Group’s investment and

trading performance, funding and financing requirements, and

reviews the management performance.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

董事及相关雇员进行证券交易之

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」）作为本公司董事进行证券交易之

行为守则。经与本公司现有董事作出特定

查询后，彼等全部确认，彼等于本年度已

遵守标准守则载列的有关其买卖本公司证

券的规定标准。

本公司亦已采纳其条款不比标准守则宽松

的守则，以规管被视为可能拥有关于本公

司或其证券的内幕消息的本集团若干雇员

进行的本公司证券交易。

核数师酬金

德勤已于本公司2023年股东周年大会上获

续聘为本公司独立核数师，任期至2024年

股东周年大会结束为止。

于本年度，已付或应付德勤的审核及非审

核费用如下：

MODEL CODE FOR SECURITIES

TRANSACTIONS BY DIRECTORS AND

RELEVANT EMPLOYES

The Company has adopted the Model Code for Securities

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

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

of conduct regarding securities transactions by Directors. Having

made specific enquiry with the existing Directors, al of them

confirmed that they have complied with the required standard set

out in the Model Code regarding their dealings in securities of the

Company during the Year.

The Company also adopted a code on no les exacting terms

than the Model Code to regulate dealings in the securities of the

Company by certain employes of the Group who are considered

to be likely in posesion of inside information in relation to the

Company or its securities.

AUDITOR’S REMUNERATION

Deloite has ben re-apointed as the independent auditor of the

Company at the 2023 AGM until the conclusion of the 2024 AGM.

During the Year, the audit and non-audit fes paid or payable to

Deloite were as folows:

Services rendered for the Group

Fes paid/

payable to Deloite

为本集团提供的服务已付╱应付德勤的费用

HK$’000

千港元

Audit services:审核服务：

— anual financial statements— 年度财务报表3,300

Non-audit services:非审核服务：

— taxation and profesional services— 税项及专业服务86

Total:总计：3,386

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

问责制及审核

董事确认彼等有责任适时编制及刊发本公

司财务报表，对本集团财务状况提供真实

及公平的见解，并确保彼等按照法定规定

及适用会计准则编制。本公司管理层每月

提供最新资料，对本公司的业绩、状况及

项目进行平衡及易于理解的评估，以使董

事能够履行其职责。编制本年度的账目时，

董事已采用与本集团营运有关及与财务报

表相关的适当会计政策，并已对本集团的

状况及前景作出易于理解的评估。

董事确认，据彼等作出一切合理查询后所

深知、尽悉及确信，有关账目乃按持续经

营基准编制，且彼等并不知悉有关事件或

状况的任何重大不明朗因素可能对本公司

持续经营的能力构成重大疑问。

独立核数师就其于本集团之综合财务报表

报告责任所作出的声明载于本年报之独立

核数师报告内。

企业管治职能

根据企业管治守则第A.2.1条有关履行企业

管治职责的责任，董事会已将以下责任转

授予审核委员会：

‧ 制定及检讨本公司的企业管治政策及

惯例，并向董事会提供推荐建议；

‧ 检讨及监察董事及高级管理层的培训

及持续专业发展；

‧ 检讨及监察本公司有关法律及监管规

定合规的政策及惯例；

ACOUNTABILITY AND AUDIT

The Directors acknowledge their responsibility for preparation

and publication of the timely financial statements of the Company

which gives a true and fair view of the financial position of the

Group and ensure that they are prepared in acordance with the

statutory requirements and aplicable acounting standards.

Management of the Company had provided monthly updates

for giving a balanced and understandable asesment of the

Company’s performance, position and projects to enable the

Directors to discharge their duties. In preparing the acounts for

the Year, the Directors have adopted suitable acounting policies

which are pertinent to the Group’s operations and relevant to

the financial statements and have presented an understandable

asesment of the Group’s position and prospects.

The Directors confirm that, to the best of their knowledge,

information and belief, having made al reasonable enquiries, the

acounts are prepared on a going concern basis and they are

not aware of any material uncertainties relating to the events or

conditions that may cast significant doubt on the Company’s ability

to continue as a going concern.

A statement by the independent auditor about their reporting

responsibilities on the consolidated financial statements of the

Group is set out in the Independent Auditor’s Report of this anual

report.

CORPORATE GOVERNANCE FUNCTIONS

With the requirement set out in the code provision A.2.1 of the

CG Code in respect of the responsibilities for performing the

corporate governance duties, the Board has delegated its folowing

responsibilities to the Audit Comite:

• ’s policies and practices

on corporate governance and make recomendations to the

Board;

• to review and monitor the training and continuous

profesional development of Directors and senior

management;

• ’s policies and practices

on compliance with legal and regulatory requirements;

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

‧ 制定、检讨及监察适用于董事及雇员

的操守准则及合规手册（如有）；及

‧ 检讨本公司遵守企业守则条文的情况

及《企业管治报告》的披露情况。

举报政策

本集团致力达致及维持最高水平的公开、

廉洁及问责。本集团鼓励各方举报个别员

工及╱或外部人员就本集团任何相关事宜

进行实际或涉嫌不当行为或不当操守或不

道德活动（例如贪污）。

于2022年采纳全面的举报政策提升了本集

团的举报机制。该政策旨在让本公司雇员

及与本公司有往来的人士可按保密及匿名

方式向审核委员会提出与本公司有关的潜

在不当行为，以协助侦测及防止本公司出

现不当行为、违规情况或不道德行为。

反贪污政策

本公司对所有形式的贿赂和贪污均采取零

容忍态度，并致力在任何时间在所有业务

交易遵守及维护高水平的业务诚信、诚实、

公平、公正和透明度。本公司严格禁止任

何形式的欺诈或贿赂，并致力于防止、阻

止、侦测、申报及调查所有形式的欺诈或

贿赂。

董事会已于2022年采纳反贪污政策，当中

列明基本行为标准，适用于本集团所有层

面的所有董事、高级职员及雇员。彼等进

行任何活动均须全面遵循此项政策、香港

法例第201章《防止贿赂条例》及雇员从事业

务的各司法权区有关贿赂及贪污的所有其

他适用法律。政策亦为所有雇员提供有关

进行本公司业务时收取益处及处理利益冲

突的指引。本公司亦鼓励及期望供应商、

承办商及客户等业务合作伙伴遵循此项政

策的原则。

• , review and monitor the code of conduct and

compliance manual (if any) aplicable to Directors and

employes; and

• ’s compliance with the CG Code and

disclosure in the Corporate Governance Report of the

Company.

Whistleblowing Policy

The Group is comited to achieving and maintaining the highest

standards of openes, probity and acountability. The Group

encourages reporting of concerns and actual or suspected

misconduct or malpractice or unethical acts (e.g. coruption) by

individual employe and/or external parties in any mater related to

the Group.

The adoption of a comprehensive Whistleblowing Policy in 2022

enhanced the Group’s whistleblowing mechanism. The policy aims

to enable the Company’s employes and those who deal with the

Company to raise concerns, in confidence and anonymity, with the

Audit Comite about posible improprieties in maters related

to the Company, in order to help detect and deter misconduct or

malpractice or unethical acts in the Company.

Anti-coruption Policy

The Company takes a zero-tolerance aproach towards al forms

of bribery and coruption and is comited to observing and

upholding high standards of busines integrity, honesty, fairnes,

impartiality and transparency in al its busines dealings at al

times. The Company strictly prohibits any form of fraud or bribery,

and is comited to prevention, deterence, detection, reporting

and investigation of al forms of fraud and bribery.

The Board had adopted an Anti-coruption Policy in 2022 which

sets out the basic standard of conduct which aplies to al

directors, oficers and employes at al levels of the Group. They

must conduct their activities in ful compliance with this Policy, the

Prevention of Bribery Ordinance (Chapter 201 of the Laws of Hong

Kong), and al other aplicable laws relating to bribery or coruption

in each jurisdiction in which the employes do busines. It also

provides guidance to al employes on aceptance of advantage

and handling of conflict of interest when dealing with the

Company’s busines. The Company also encourages and expects

its busines partners including supliers, contractors and clients to

abide by the principles of this Policy.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

股东通讯政策

董事会已自2019年起制定股东通讯政策，

建立多种通讯渠道，旨在使股东能够评估

本公司的整体表现，在知情的情况下行使

其权利，并积极与本公司交流。

本公司须根据上市规则在联交所网站及时

刊发中期及年度报告及其他公司通讯，包

括但不限于公布、通函、通告及其他监管

披露资料。本公司向联交所发布的资料亦

登载于本公司网站。

股东将可与董事会进行公开对话。董事会

成员（尤其是董事委员会主席）可于股东周

年大会上回答本集团事务的问题。外聘核

数师亦会出席本公司的股东周年大会并回

答股东就有关核数以及其核数师报告的编

制及内容的查询。

董事会已审阅股东通讯政策的实施情况及

有效性，并认为其于本年度生效。

风险管理及内部监控

目前，董事会全面负责评估及厘定为实现

本集团战略目标而愿意承担风险的性质及

程度，并确保本集团建立并保持适当有效

的风险管理及内部监控制度。审核委员会

对本集团的风险管理及内部监控制度的有

效性进行独立审查，并向董事会提出建议。

各个部门负责识别、评估及管理其业务中

的风险，确保实施适当的内部监控以进行

有效的风险管理。审核委员会亦代表董事

会定期审查本集团的企业管治结构及常规，

并持续监测合规情况。

Shareholders Comunication Policy

The Board has established a Shareholders Comunication Policy

since 2019 seting out various chanels of comunication,

with the objective of enabling the shareholders to ases the

Company’s overal performance, exercise their rights in an

informed maner and engage actively with the Company.

The Company shal publish interim and anual reports and

other corporate comunications including but not limited to

anouncements, circulars, notices and other regulating disclosures

on the website of the Stock Exchange in a timely maner in

acordance with the Listing Rules. Information released by the

Company to the Stock Exchange is also posted on the Company’s

website.

Shareholders wil be able to have an open dialogue with the Board.

The Board members, in particular, the chairmen of the Board

Comites are available to answer questions of the Group’s

busines at the anual general metings. External auditor also

atends the Company’s anual general metings and adreses

queries from the Shareholders relating to the conduct of the audit,

and the preparation and content of its auditor’s report.

The Board reviewed the implementation and efectivenes of

the Shareholders Comunication Policy and considered it to be

efective for the Year.

RISK MANAGEMENT AND INTERNAL

CONTROL

Curently, the Board has undertaken the overal responsibility for

evaluating and determining the nature and extent of the risks it is

wiling to take in achieving the Group’s strategic objectives and

ensuring that the Group established and maintained apropriate

and efective risk management and internal control systems. The

Audit Comite provides independent review on efectivenes

of the risk management and internal control systems of the Group

and gives their recomendation to the Board. Each department is

responsible for identifying, asesing and managing risks within

its busines, ensuring that apropriate internal control for efective

risk management are implemented. On behalf of the Board, the

Audit Comite also regularly reviews the corporate governance

structure and practices within the Group and monitors compliance

fulfilment on an ongoing basis.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

本公司所有部门均须每年在刊发本集团中

期及年度业绩前接受自我风险评估。是项

评估涵盖所有重要的监控范围，包括财务、

营运及合规监控。审核委员会将根据部门

提交的自我风险评估检讨本集团风险管理

及内部监控的成效，亦同时考虑本集团会

计、内部审核及财务报告职能部门的资源

是否充裕、员工的资历和经验、培训计划

及预算。

根据企业风险管理框架制定的各项政策

和程序，旨在识别、评估、管理、控制和

汇报风险。这些风险包括策略、信贷、营

运（行政、制度、人力资源、名声）、环境、

社会及管治（「环境、社会及管治」）事宜、市

场、流动性、法律和监管风险。董事会通

过审核委员会不断监察该等风险。

审核委员会对本集团之风险管理及内部监

控系统的有效性作出年度审核后，董事会

认为，就本年度而言，关于财务、营运、

合规、风险管理及资源充足程度方面之风

险管理及内部监控系统属有效及充分，本

公司管理层确认并无发现内部监控系统存

在重大缺陷及弱点。

内部监控系统之设计及实施乃为降低本集

团所接受与业务有关之风险，并尽量减少

该等风险导致之不利影响。风险管理及内

部监控系统乃旨在降低而非完全消除未能

达成业务目标之风险，并仅可对消除重大

错误陈述或损失提供合理而非绝对保证。

本集团并无设立内部审核功能。董事会已

对本集团内部监控制度的有效性进行检讨，

并认为现有风险管理及内部监控程序足以

应付本集团在当前营商环境的需要，亦无

任何事件引起董事会认为本集团的风险管

理及内部监控系统不足。董事会认为，本

集团目前并无设立内部审核功能的急切需

要，但会按年检讨是否需要。

Al departments of the Company are required to undergo a

self-risk asesment anualy. It covers al material controls,

including financial, operational and compliance controls. The Audit

Comite shal then review the efectivenes of the Group’s risk

management and internal control systems based on the self-risk

asesment submited by departments and also considering the

adequacy of resources, staf qualifications and experience, training

programs and budget of the Group’s acounting, internal audit and

financial reporting function.

Under the enterprise risk management framework, policies

and procedures are in place to identify, ases, manage,

control and report risks. Such risks include strategic, credit,

operational (administrative, system, human resources,

reputation), environmental, social and governance (“ESG”)

isues, market, liquidity, legal and regulatory. Exposure to these

risks is continuously monitored by the Board through the Audit

Comite.

After reviewing the anual review on efectivenes of the risk

management and internal control systems of the Group as reported

by the Audit Comite, the Board considers the risk management

and internal control systems in respect of financial, operational,

compliance, risk management and adequate of resources were

efective and adequate in respect of the Year. The management of

the Company confirmed that there is no significant deficiency and

weaknes in the internal control system has ben identified.

The internal control systems are designed and implemented to

reduce the risks asociated with the busines acepted by the

Group and minimise the adverse impact results from the risks.

The risk management and internal control system are designed to

mitigate rather than eliminate the risk of failure to achieve busines

objectives, and can only provide reasonable and not absolute

asurance against material mistatement or los.

The Group does not have an internal audit function. The Board

considered that the curent risk management and internal

control proceses are adequate to met the neds of the Group

in its curent busines environment and nothing has come to

its atention to cause the Board to believe the Group’s risk

management and internal control systems are inadequate. The

Board was of the view that there is no imediate ned to set up

an internal audit function within the Group, however, shal review

the ned for one on anual basis.

---

Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

股息政策

董事会已采纳一项股息政策，其中列明本

公司向其股东分派股息的原则及指引。在

遵守适用规则及条例的前提下，董事会可

酌情决定在任何财政年度向其股东宣派任

何股息金额及次数，此乃取决于（其中包括）

本集团的经营及财务表现、经济状况、本

集团的业务战略及营运、流动资金状况及

资本需求以及股东的利益。每年股息派发

率会有所不同。本公司不予保证于任何指

定期间将派发任何特定金额之股息。

公司秘书

本公司委任李宝荣先生作为其公司秘书，

李先生并非本公司雇员。李先生确认已于

回顾年度接受不少于15小时的相关专业培

训。本公司执行董事兼首席行政总裁官可

欣女士为李宝荣先生就企业管治守则第C.6.1

条而言之联系人。

股东权利

召开股东特别大会的程序

根据公司细则，于呈递要求当日持有不少

于本公司缴足股本（附有可于本公司股东大

会上按一股一票之基准投票之权利）十分之

一之一名或多名股东，于任何时候均有权

透过向董事或公司秘书发出书面要求，要

求董事召开股东特别大会，以处理有关要

求中列明之任何事项或决议案，且该大会

应于该要求递呈后两(2)个月内仅以实体会

议方式举行。根据百慕达公司法第74(3)条

之规定，倘若董事会未能于收到提请人要

求后二十一(21)日内召开有关大会，提出要

求的提请人可自行召开有关实体会议。

DIVIDEND POLICY

The Board has adopted a dividend policy which sets out the

principles and guidelines of the Company in relation to the

distribution of dividend to its Shareholders. Subject to compliance

with aplicable rules and regulations, the Board may, at its

discretion, determine the declaration of payment of dividend(s)

to its Shareholders in any amount, frequency in any financial

year depending on, among other things, the Group’s operation

and financial performance, economic conditions, the Group’s

busines strategies and operations, liquidity position and capital

requirements as wel as the interests of the Shareholders. The

dividend payout ratio wil vary from year to year. There is no

asurance that dividends wil be paid in any particular amount for

any given period.

COMPANY SECRETARY

The Company engages Mr. Le Po Wing as its Company Secretary

who is not an employe of the Company. Mr. Le has confirmed

that for the Year under review, he has taken no les than 15 hours

of relevant profesional training. Ms. Kon Ho Yan Candy, the

executive Director and chief executive oficer of the Company is

the person whom Mr. Le Po Wing could contact for the purpose

of code provision C.6.1 of the CG Code.

SHAREHOLDERS’ RIGHTS

Procedures for convening a special general

meting

Pursuant to the Bye-laws, 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 carying the right of voting at general

metings of the Company, on a one vote per share basis, shal at

al times have the right, by writen requisition to the Directors or

the Company Secretary to require a special general meting to

be caled by the Directors for the transaction of any busines or

a resolution specified in such requisition and such meting shal

be held in the form of a physical meting only and within two (2)

months after the deposit of such requisition. If within twenty-one

(21) days of such deposit the Board fails to proced to convene

such meting the requisitionists themselves may convene such

physical meting in acordance with the provisions of section 74(3)

of the Companies Act of Bermuda.

---

Corporate Governance Report

企业管治报告

永义国际集团有限公司 2023/24年报

于股东大会提呈议案之程序

根据百慕达公司法，持有不少于提出请求

当日可于本公司股东大会上有权投票的所

有股东总投票权二十分之一的任何人数的

股东，或不少于100名有关股东，可向本公

司提交书面要求：(a)向有权接收下一届股

东大会通告的股东发出通知，以告知任何

可能于该大会上正式动议及拟于会上动议

的决议案；及(b)向有权获发送任何股东大

会通告的股东传阅不超过1,000字的陈述书，

以告知于该大会上任何提呈的决议案所述

事宜或将处理的事项。请求须经所有呈请

人签署，并连同足以应付本公司相关开支

的合理款项于（倘为对决议案通知的要求）

大会举行不少于6个星期前或（倘为任何其

他要求）大会举行不少于1个星期前送达本

公司的香港主要营业地点。有关签名及要

求将由本公司的香港股份过户登记分处核

实，并待彼等确认有关签名及要求为恰当

后，公司秘书将安排提呈有关决议案列入

股东大会议程。

提名某人士膺选董事

倘若股东有意在股东大会上提名某人士（退

任董事除外）膺选董事，该股东应遵守可在

本公司网站查阅的「董事选举规则及程序」。

Procedures for puting forward proposals at the

general metings

Pursuant to Companies Act of Bermuda, either any number of

the Shareholders holding not les than one-twentieth of the total

voting rights of al the Shareholders having at the date of the

requisition a right to vote at general metings of the Company, or

not les than 100 of such Shareholders, can request the Company

in writing to (a) give to the Shareholders entitled to receive notice

of the next general meting notice of any resolution which may

properly be moved and is intended to be moved at that meting;

and (b) circulate to Shareholders entitled to have notice of any

general meting any statement of not more than 1,000 words with

respect to the mater refered to in any proposed resolution or the

busines to be dealt with at that meting. The requisition signed by

al the requisitionists must be deposited at the Company’s principal

place of busines in Hong Kong with a sum reasonably suficient to

met the Company’s relevant expenses and not les than 6 weks

before the meting in the case of a requisition requiring notice of a

resolution or not les than 1 wek before the meting in the case

of any other requisition. The signatures and the requisition wil be

verified by the Company’s branch share registrar in Hong Kong and

upon their confirmation that the same is proper and in order, the

Company Secretary wil arange to include the proposed resolution

in the agenda of the general meting.

Proposing a Person for Election as a Director

If a Shareholder wishes to propose a person other than a retiring

Director for election as a Director at a general meting, the

Shareholder should folow the “Rules and Procedures Governing

the Election of Directors”, which is available on the website of the

Company.

---

Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

股东向董事会作出查询之程序

股东可随时透过以下渠道以书面方式向董

事会寄发查询及提问：

公司秘书部

香港

九龙长沙湾

青山道481–483号

香港纱厂大厦第6期

7楼A座

电邮：1218ecom@easyknit.com

有关其他持股╱权利事宜：

卓佳秘书商务有限公司

香港

夏悫道16号

远东金融中心17楼

宪章文件

为了(i)符合上市规则附录A1所载之核心的

股东保障水平之要求；(i)允许本公司以混

合会议或完全电子会议方式在一个或多

个实体地点举行股东会议；及(i)作出其

他杂项及内务修订以及参考最新适用之

百慕达法律及上市规则更新若干条文，本

公司于本年度采纳经修订及重列之公司

细则。股东于2023年12月12日的股东特

别大会上批准采纳新公司细则。本公司

之组织章程大纲及新公司细则可于本公

司网站(w.easyknit.com)及联交所网站

(w.hkexnews.hk)查阅。

Procedures for puting enquiries by the

Shareholders to the Board

Shareholders may at any time send their enquiries and concerns to

the Board in writen form via the folowing chanel:

Company Secretarial Department

Block A, 7th Flor

Hong Kong Spiners Building, Phase 6

481–483 Castle Peak Road

Cheung Sha Wan, Kowlon

Hong Kong

E-mail: 1218ecom@easyknit.com

In respect of the other shareholding/entitlement afairs:

Tricor Secretaries Limited

17/F, Far East Finance Centre

16 Harcourt Road

Hong Kong

CONSTITUTIONAL DOCUMENTS

For the purpose of (i) bring the Bye-laws in line with the

requirements under the Core Shareholder Protection Standards

as set out in Apendix A1 to the Listing Rules; (i) alow a meting

of the Shareholders to be held at one or more physical meting

location(s) by means of a hybrid meting or an exclusively electronic

meting; and (i) make other miscelaneous and housekeping

amendments, as wel as update certain provisions with reference

to the latest aplicable laws of Bermuda and the Listing Rules,

the Company adopted the amended and restated Bye-laws during

the Year. The adoption of the new Bye-laws was aproved by the

Shareholders at SGM dated 12 December 2023. The Company’s

memorandum of asociation and the new Bye-laws are available

on the websites of the Company (w.easyknit.com) and the

Stock Exchange (w.hkexnews.hk).

---

Directors’ Report

董事会报告

永义国际集团有限公司 2023/24年报

董事谨此提呈本报告连同本集团本年度的

经审核综合财务报表。

主要业务

本公司之主要业务为投资控股。其附属公

司主要从事物业发展、物业投资、证券及

其他投资及贷款融资，有关详情载于本年

报综合财务报表附注39。

业绩及股息

本集团于本年度之业绩载于综合损益及其

他全面收益表。

本年度并无向本公司股东派付中期股息

（2023年：无）。

董事会不建议派发本年度之末期股息（2023

年：无）。

五年财务概要

本集团过去五(5)个财政年度已刊发之业绩

和资产、负债及非控股权益（摘录自综合财

务报表）之概要载于本年报第255页。该概

要不构成综合财务报表之一部分。

业务回顾及主要财务表现指标之

分析

有关按香港法例第622章《公司条例》附表5

规定对本集团业务回顾，以及本集团业务

之主要财务表现指标，包括（但不限于）(i)

本集团业务之公正回顾；(i)使用主要财务

表现指标之分析；及(i)本集团业务之日后

发展，参阅本年报「管理层讨论及分析」一

节。该等讨论构成本董事会报告之一部分。

本集团之企业社会责任、环境政策及绩效

载于本年报「环境、社会及管治报告」内。

The Directors present this report together with the audited

consolidated financial statements of the Group for the Year.

PRINCIPAL ACTIVITIES

The principal activity of the Company is investment holding. Its

subsidiaries are principaly engaged in property development,

property investment, investment in securities and others and

loan financing, details of which are set out in note 39 to the

consolidated financial statements of this anual report.

RESULTS AND DIVIDENDS

The results of the Group for the Year are set out in the Consolidated

Statement of Profit or Los and Other Comprehensive Income.

No interim dividend was paid to the shareholders of the Company

during the Year (2023: nil).

The Board does not recomend the payment of final dividend for

the Year (2023: nil).

FIVE YEARS FINANCIAL SUMARY

A sumary of the published results and asets, liabilities and

non-controling interests of the Group for the last five (5) financial

years, as extracted from the consolidated financial statements, is

set out on page 255 of this anual report. This sumary does not

form part of the consolidated financial statements.

BUSINES REVIEW AND ANALYSIS OF KEY

FINANCIAL PERFORMANCE INDICATORS

The busines review of the Group as required under Schedule 5 to

the Companies Ordinance (Chapter 622 of the Laws of Hong Kong)

and the key financial performance indicators to the busineses of

the Group, including, among other things, (i) a fair review of the

Group’s busines; (i) an analysis using key financial performance

indicators and (i) future development in the Group’s busines,

can be found in the section headed “Management Discusion and

Analysis” of this anual report. These discusions form part of this

directors’ report.

The corporate social responsibility, environmental policies and

performance of the Group are disclosed in the Environmental,

Social and Governance Report of this anual report.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2023/24 Anual Report

就董事会而言，于本年度，本集团已在各

重大方面遵从对本集团业务及营运有重大

影响之相关法律及法规。

主要风险及不确定性

本集团的业务、财务状况、经营业绩及增

长前景可能受到与本集团业务直接或间接

相关的风险及不确定性所影响，包括以下

各主要风险：(i)香港经济状况，其可能直

接影响物业市场；(i)用作未来发展的合适

土地储备供应；(i)近年香港建筑成本不断

攀升；(iv)发展中物业的商业周期可能受多

项因素影响，及本集团的营业额将直接受

可供销售及交付的物业组合影响；(v)所有

建筑工程均外判予独立第三方，而其可能

无法按照本集团的质量及安全标准或于本

集团要求的时限内提供令人满意的服务；(vi)

金融资产及投资物业产生的公平值收益或

亏损波动；(vi)提供贷款的信贷风险及可收

回性，其于经济低迷时可能会产生坏账；

及(vi)借款人未能还款或违反合约责任带

来的信贷风险，继而导致现金流受阻及收

回成本增加。

为应对上述潜在风险，本集团设有一套内

部监控及风险管理制度以应付潜在风险，

并严格监控优质客户及供应商的挑选过程。

本集团持续制定及检讨有关风险控制的策

略、政策及指引，令本集团能够有效和及

时地监控及应对风险。本集团亦积极提出

解决方案，以降低潜在风险对本集团业务

的影响。

股本

本公司股本于本年度之变动详情载于本年

报内之综合财务报表附注29。

As far as the Board is concerned, the Group has complied in

material aspects with the relevant laws and regulations that have

a significant impact on the busines and operation of the Group

during the Year.

PRINCIPAL RISKS AND UNCERTAINTIES

The Group’s busineses, financial condition, results of operations

and growth prospects may be afected by risks and uncertainties

directly or indirectly pertaining to the Group’s busineses,

including the folowing highlighted risks of (i) Hong Kong economic

conditions which may directly afect the property market; (i)

availability of suitable land bank for future development; (i) the

continuous escalation of construction cost in Hong Kong in recent

years; (iv) busines cycle for property under development may

be influenced by a number of factors and the Group’s revenue

wil be directly afected by the mix of properties available for

sale and delivery; (v) al construction works were outsourced to

independent third parties and they may fail to provide satisfactory

services adhering to the Group’s quality and safety standards or

within the timeline required by the Group; (vi) fluctuations of fair

value gain or los incured on financial asets and investment

properties; (vi) credit risk and recoverability of provision of loans

which may incur bad debts during the downturn of economy; and

(vi) credit risk on resulting from loan borowers’ failure to repay or

default contractual obligations which may result in an interuption

of cash flows and increased costs for colection.

In response to the abovementioned posible risks, the Group has

a series of internal control and risk management system to cope

with the posible risks and has serious scrutiny over the selection

of quality customers and supliers. The Group keps developing

and reviewing strategies, policies and guidelines on risk control,

which enable the Group to monitor and response to risk efectively

and promptly. The Group also actively proposes solutions to lower

the impact of the posible risks on the busineses of the Group.

SHARE CAPITAL

Details of movements in the Company’s share capital during the

Year are set out in note 29 to the consolidated financial statements

of this anual report.

---

Directors’ Report

董事会报告

永义国际集团有限公司 2023/24年报

购买、出售或赎回本公司上市证券

于本年度，高山透过其全资附属公司以

每股份3.46港元至4.72港元的价格收

购本公司1,726,000股份，总代价约为

6,468,000港元（「收购事项」），占本公司于

2024年3月31日及截至本年报日期已发行股

本总额约2.33%。收购事项详情载于高山

于2023年4月12日发布的公布。由于收购事

项于公开市场进行，因此无法确定本公司

股份交易对手的身份。据董事在作出一切

合理查询后所知、所悉及所信，收购事项

的交易对手及交易对手的最终实益拥有人

均为上市规则所界定的独立第三方。

除上文所披露者外，于本年度，本公司或

其任何附属公司概无购买、出售或赎回本

公司任何上市证券。

优先认购权

公司细则或本公司注册成立所在司法权区

百慕达之法律均无关于优先认购权之条文，

使本公司有责任按比例向现有本公司股东

提呈发售新股份。

可供分派储备

于2024年3月31日本公司可向本公司股东分

派之储备约为935,638,000港元（2023年：

约938,304,000港元）。

本年度本公司之储备变动详情分别载于本

年报综合权益变动表及综合财务报表附注

41。

物业、厂房及设备

本集团物业、厂房及设备于本年度之变动

详情载于本年报综合财务报表附注14。

PURCHASE, SALE OR REDEMPTION OF

THE COMPANY’S LISTED SECURITIES

During the Year, Eminence through its wholy-owned subsidiary

acquired 1,726,000 shares of the Company at an agregate

consideration of aproximately HK$6,468,000 at the price per

share betwen HK$3.46 and HK$4.72 (the “Acquisitions”),

representing aproximately 2.33% of the total isued share capital

of the Company as at 31 March 2024 and up to the date of this

anual report. Details of the Acquisitions were set out in the

anouncement dated 12 April 2023 published by Eminence. As the

Acquisitions were conducted on the open market, the identities

of the counterparties of the shares of the Company could not be

ascertained. To the best knowledge, information and belief of the

Directors having made al reasonable enquiries, the counterparties

and the ultimate beneficial owner(s) of the counterparties of the

Acquisitions are independent third parties as defined under the

Listing Rules.

Save as disclosed above, neither the Company nor any of

its subsidiaries has purchased, sold or redemed any of the

Company’s listed securities during the Year.

PRE-EMPTIVE RIGHTS

There are no provisions for pre-emptive rights under the Bye-laws

or the laws of Bermuda, being the jurisdiction in which the

Company was incorporated, which would oblige the Company to

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

the Company.

DISTRIBUTABLE RESERVES

The Company’s reserves available for distribution to the

shareholders of the Company as at 31 March 2024 amounted

to aproximately HK$935,638,000 (2023: aproximately

HK$938,304,000).

Details of the movements in reserves of the Company during

the Year are set out in the Consolidated Statement of Changes in

Equity and note 41 to the consolidated financial statements of this

anual report respectively.

PROPERTY, PLANT AND EQUIPMENT

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

Group during the Year are set out in note 14 to the consolidated

financial statements of this anual report.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2023/24 Anual Report

董事

于本年度之董事：

执行董事

官可欣女士（主席兼首席行政总裁）

雷玉珠女士（副主席）

独立非执行董事

徐震港先生

庄冠生先生

刘泽恒先生

根据公司细则第99条，庄冠生先生及刘泽

恒先生将于2024年股东周年大会上轮值退

任，并符合资格且愿意膺选连任。

本公司已接获各独立非执行董事根据上市

规则第3.13条之规定作出之年度确认书。

根据提名委员会进行的年度审核，董事会

认为，全体独立非执行董事根据上市规则

均属独立。

董事之履历详情载于本年报「董事之履历」

一节。

董事资料变动

根据上市规则第13.51B(1)条，除财务报表

附注9所载截至2024年3月31日的董事酬金

变动外，须予披露的董事资料概无变动。

董事服务合约

全体董事均须根据上市规则及公司细则之

条文轮值退任。概无董事与本公司订立之

服务合约不可于一年内由本公司终止而毋

须作出赔偿（法定赔偿除外）。

DIRECTORS

The Directors during the Year were:

Executive Directors

Ms. Kon Ho Yan Candy (President and Chief Executive Oficer)

Ms. Lui Yuk Chu (Vice President)

Independent Non-executive Directors

Mr. Tsui Chun Kong

Mr. Jong Kon Sang

Mr. Lau Chak Hang Charles

In acordance with bye-law 99 of the Bye-laws, Mr. Jong Kon

Sang and Mr. Lau Chak Hang Charles wil retire from ofice by

rotation at the 2024 AGM and, being eligible, wil ofer themselves

for re-election.

The Company has received from each of the independent

non-executive Director an anual writen confirmation pursuant

to Rule 3.13 of the Listing Rules. Based on the anual review

conducted by the Nomination Comite, the Board is of the view

that al independent non-executive Directors are independent in

acordance with the Listing Rules.

Biographical details of the Directors are set out in the section

headed “Biographical Details of Directors” of this anual report.

CHANGE IN DIRECTORS’ INFORMATION

There is no change in the information of the Directors required to

be disclosed pursuant to Rule 13.51B(1) of the Listing Rules except

the changes in the Directors’ remuneration up to 31 March 2024

are set out in note 9 to the financial statements.

DIRECTORS’ SERVICE CONTRACTS

Al Directors are subject to retirement by rotation in acordance

with the provisions of the Listing Rules and the Bye-laws. No

Director has a service contract with the Company which is not

determinable by the Company within one year without payment of

compensation other than statutory compensation.

---

Directors’ Report

董事会报告

永义国际集团有限公司 2023/24年报

董事及控股东于交易、安排或

合约之利益

除本年报之综合财务报表附注36「关联人

士交易╱关连交易」所披露者外，于本年度

任何时间或于本年度结束时，本公司或其

任何附属公司所订立有关本集团业务之重

大交易、安排或合约中，概无董事或与董

事有关连之实体，或控股东或其任何附

属公司直接或间接于其中拥有重大利益。

董事于竞争业务之利益

本公司于2024年3月31日被视为拥有高山约

26.59%权益。高山的经营业绩及财务状况

已于本年度在本集团综合财务报表内综合

入账。高山及其附属公司之主要业务为物

业发展、物业投资、证券及其他投资及贷

款融资。于2024年3月31日，本公司执行董

事兼副主席雷玉珠女士亦为高山之执行董

事兼副主席。

本公司与高山各自为独立上市实体，由独

立管理层分开运作。雷女士不能自行控制

董事会，并完全了解并一直履行彼对本公

司之受信责任，且一直并将继续以本公司

及其股东之整体最佳利益行事。因此，董

事认为，本公司能够独立于高山并基于各

自独立利益经营其业务。

除上文所披露者外，于2024年3月31日及直

至本年报日期，概无董事在可能与本集团

业务竞争之业务中，拥有任何根据上市规

则第8.10条须予以披露之利益。

DIRECTORS’ AND CONTROLING

SHAREHOLDERS’ INTERESTS IN

TRANSACTIONS, ARANGEMENTS OR

CONTRACTS

Save as disclosed in note 36 to the consolidated financial

statements headed “Related Party Transactions/Conected

Transactions” of this anual report, there were no transaction,

arangement or contract 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 or an entity conected with a

Director, or a controling Shareholder or any of its subsidiaries had

a material interest, whether directly or indirectly, subsisted at any

time during the Year or at the end of the Year.

DIRECTORS’ INTERESTS IN COMPETING

BUSINES

The Company was demed to be interested in aproximately

26.59% interest in Eminence as at 31 March 2024. Eminence’s

financial results and financial positions has ben consolidated in

the consolidated financial statements of the Group for the Year.

The principal busineses of Eminence and its subsidiaries are

the property development, property investment, investment in

securities and others and loan financing. As at 31 March 2024, Ms.

Lui Yuk Chu, who was an executive Director and vice president of

the Company, was also an executive director and deputy chairman

of Eminence.

The Company and Eminence are separate listed entities run by

separate and independent management. Ms. Lui canot personaly

control the Board and is fuly aware of, and has ben discharging,

her fiduciary duty to the Company and has acted and wil continue

to act in the best interest of the Company and its shareholders

as a whole. Therefore, the Directors believe that the Company is

capable of carying on its busines independently of, and at arm’s

length from, Eminence.

Save as disclosed above, as at 31 March 2024 and up to the date

of this anual report, none of the Directors had any interest in a

busines which may compete with that of the Group and which is

required to be disclosed pursuant to Rule 8.10 of the Listing Rules.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2023/24 Anual Report

董事于股份、相关股份及债权证

之权益及淡仓

于2024年3月31日，董事及本公司主要行政

人员于本公司或其相联法团（定义见证券及

期货条例（「证券及期货条例」）第XV部）之股

份、相关股份及债权证中，拥有根据证券

及期货条例第352条记入本公司须存置之

登记册内之权益及淡仓，或根据上市规则

所载标准守则须另行知会本公司及联交所

之权益及淡仓如下：

于本公司股份之好仓

附注：

(i) 该等权益指根据本公司于2012年7月5日采

纳的购股权计划授予官女士（作为实益拥

有人）的购股权，详情于本董事会报告「购

股权计划」一节披露。

(i) 29,179,480股份以Magical Profits Limited

之名义登记及由其实益拥有，该公司乃由

Acumulate More Profits Limited全资拥有，

而Acumulate More Profits Limited则由作

为The Magical 2000 Trust（其受益人包括官

女士）之信托人温特博森信托有限公司全

资拥有。故此，官女士因作为The Magical

2000 Trust受益人之一被视为于股份中拥

有权益。

DIRECTORS’ INTERESTS AND SHORT

POSITIONS IN SHARES, UNDERLYING

SHARES AND DEBENTURES

As at 31 March 2024, the interests and short positions of the

Directors and 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 of

the Securities and Futures Ordinance (the “SFO”), as recorded in

the register required to be kept by the Company under 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:

Long positions in the Shares of the Company

Number of Ordinary Shares

普通股数目

Name of Director

Personal

Interest

Corporate

Interest

Other

InterestTotal

Aproximate

% of

Shareholding

(Note v)

董事姓名个人权益公司权益其他权益总计

概约持股

百分比

（附注v）

Kon Ho Yan Candy (“Ms. Kon”)

官可欣（「官女士」）

73,000

(Note i)

（附注i）

—29,179,480

(Note i)

（附注i）

29,252,48039.53%

Lui Yuk Chu (“Ms. Lui”)

雷玉珠（「雷女士」）

73,000

(Note i)

（附注i）

9,929,664

(Note iv)

（附注iv）

—10,002,66413.51%

Notes:

(i) These interests represent options granted to Ms. Kon as beneficial

owner under the share option scheme of the Company adopted on

5 July 2012, details of which are disclosed under the section headed

“Share Option Scheme” in this directors’ report.

(i) 29,179,480 shares are registered in the name of and are beneficialy

owned by Magical Profits Limited which is wholy-owned by

Acumulate More Profits Limited which in turn is wholy-owned

by The Winterbotham Trust Company Limited in its capacity as

the truste of The Magical 2000 Trust (the beneficiaries include

Ms. Kon). As a result, Ms. Kon is demed to be interested in the

shares by virtue of her capacity as one of the beneficiaries of The

Magical 2000 Trust.

---

Directors’ Report

董事会报告

永义国际集团有限公司 2023/24年报

(i) 该等权益指根据本公司于2012年7月5日采

纳的购股权计划授予雷女士（作为实益拥

有人）的购股权，详情于本董事会报告「购

股权计划」一节披露。

(iv) 9,929,664股份由乐洋有限公司拥有，该

公司乃由雷女士全资实益拥有。

(v) 该百分比为股份数目除以2024年3月31日

本公司已发行股本总数(即73,988,403股

份）。

除上文所披露者外，于2024年3月31日，概

无董事或本公司主要行政人员已登记于本

公司或其任何相联法团（定义见证券及期货

条例第XV部）的股份、相关股份及债权证

中拥有根据证券及期货条例第352条须予

记录之任何权益或淡仓（包括根据证券及

期货条例的有关条文被当作或视为拥有的

权益或淡仓），或根据标准守则须另行知会

本公司及联交所之权益或淡仓。

购股权计划

本公司购股权计划（「2012年购股权计划」）

于2012年7月5日获采纳并生效，为期十年。

于2019年8月8日举行之本公司股东周年大

会上，有关根据2012年购股权计划授出可

认购本公司股份之购股权计划授权限额已

获更新，而根据2012年购股权计划授出或

行使购股权而可予配发及发行之本公司股

份总数不得超过本公司于2019年8月8日之

已发行股份10%（即91,320,403股份）。

2012年购股权计划已于2022年7月4日到期

且将不会授出其他购股权。于有关到期前

授出的购股权将继续有效，并可根据2012

年购股权计划予以行使。

(i) These interests represent options granted to Ms. Lui as beneficial

owner under the share option scheme of the Company adopted on

5 July 2012, details of which are disclosed under the section headed

“Share Option Scheme” in this directors’ report.

(iv) 9,929,664 shares are owned by Sea Rejoice Limited which is wholy

and beneficialy owned by Ms. Lui.

(v) The percentage represented the number of shares over the total

isued share capital of the Company as at 31 March 2024 was

73,988,403 shares.

Save as disclosed above, none of the directors or chief executive

of the Company had, as at 31 March 2024, registered any interest

or short positions in the shares, underlying shares and debentures

of the Company or any of its asociated corporations (within the

meaning of Part XV of the SFO) that was required to be recorded

pursuant to section 352 of the SFO (including interests or short

positions which they were taken or demed to have under such

provisions of the SFO), or as otherwise notified to the Company

and the Stock Exchange pursuant to the Model Code.

SHARE OPTION SCHEME

A share option scheme of the Company (the “2012 Share Option

Scheme”) was adopted and became efective on 5 July 2012 for

a period of 10 years. The scheme mandate limit in respect of the

granting of options to subscribe for shares of the Company under

the 2012 Share Option Scheme had ben refreshed at the anual

general meting of the Company held on 8 August 2019 which the

total number of shares of the Company may be aloted and isued

pursuant to the grant or exercises of the options under the 2012

Share Option Scheme shal not be exced 10% of the shares of

the Company in isue as at 8 August 2019 (i.e. 91,320,403 shares).

The 2012 Share Option Scheme was expired on 4 July 2022 and

no further share option wil be granted. The share options granted

prior to such expiry shal continue to be valid and exercisable in

acordance with the 2012 Share Option Scheme.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2023/24 Anual Report

购股权于本年度之变动详情根据上市规则

第17.07条载列如下：

附注：

(i) 该等承授人为本公司的主要股东（「主要股

东」）。

(i) 该等承授人为主要股东的联系人士。

(i) 股份于紧接2021年8月30日授出购股权前

的收市价为3.90港元。

(iv) 购股权数目及╱或行使价可能因供股或红

股或本公司股本其他变动而有所调整。

Details of movements of the share options during the Year are

listed below in acordance with Rule 17.07 of the Listing Rules:

Number of share options

购股权数目

Grante

Date of

grant

Exercise

price per

share

As at

2023.04.01

Granted

during

the Year

Exercised

during

the Year

Lapsed

during

the Year

Outstanding

as at

2024.03.31

Exercise

period

Vesting

date

承授人授出日期

每股行

使价

于2023年

4月1日

于本年度

已授出

于本年度

已行使

于本年度

已失效

于2024年

3月31日

尚未行使行使期归属日期

(Note i)HK$

（附注i）港元

Directors (Note i)

董事（附注i）

Ms. Kon

官女士

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Ms. Lui

雷女士

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Employes (Note i)

雇员（附注i）

Kon Wing Ye

(Note vi)

官永义（附注vi）

2021.08.303.9973,000–73,000–2021.08.30–

2031.08.29

2021.08.30

Kon Chun Ting

官俊廷

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Kon Wai Yan

官慧欣

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Total

总计

365,000–73,000292,000

Notes:

(i) These grantes are substantial shareholders of the Company (the

“Substantial Shareholders”).

(i) These grantes are asociates of the Substantial Shareholders.

(i) The closing price of the shares imediately before the grant of

share options on 30 August 2021 was HK$3.90.

(iv) The number and/or exercise price of the share options may be

subject to adjustments in the case of rights or bonus isues, or other

changes in the Company’s share capital.

---

Directors’ Report

董事会报告

永义国际集团有限公司 2023/24年报

(v) 2012年购股权计划项下概无设定服务提

供商分项限额。

(vi) 2012年购股权计划概无附带任何绩效指

标。

(vi) 官永义先生辞任本集团雇员，自2023年9

月1日起生效。

除上述变动外，本年度概无购股权根据

2012年购股权计划获授出、行使、失效或

注销。

于2024年3月31日以及本年报日期，2012年

购股权计划项下合共292,000股份（占本

公司已发行股份总数约0.39%）可在2012年

购股权计划项下授出的购股权获行使后发

行。

2012年购股权计划到期后，本公司于本年

度末概无其他购股权计划。

有关2012年购股权计划的进一步详情载于

本年报之综合财务报表附注34。

董事购买股份或债权证之权利

除上文「购股权计划」一节及于本年报之综

合财务报表附注34所披露者外，本公司、

其控股公司、其任何附属公司或同系附属

公司于本年度内任何时间概无订立任何安

排，致使董事可藉购买本公司或任何其他

法人团体之股份或债权证而获益。

(v) There was no service provider sublimit set under the 2012 Share

Option Scheme.

(vi) There is no performance target atached with the 2012 Share Option

Scheme.

(vi) Mr. Kon Wing Ye resigned as an employe of the Group with

efect from 1 September 2023.

Apart from the above movements, no share options were granted,

exercised, lapsed or canceled under the 2012 Share Option

Scheme during the Year.

As at 31 March 2024 and at the date of this anual report, an

agregate of 292,000 shares under the 2012 Share Option

Scheme, representing aproximately 0.39% of the total number

of isued shares of the Company, may be isued upon exercise of

share options granted under the 2012 Share Option Scheme.

Folowing the expiry of the 2012 Share Option Scheme, the

Company has no other share option schemes as of the end of the

Year.

Further details of the 2012 Share Option Scheme are set out in

note 34 to the consolidated financial statements of this anual

report.

DIRECTORS’ RIGHTS TO ACQUIRE SHARES

OR DEBENTURES

Save as disclosed in the section “Share Option Scheme” above

and note 34 to the consolidated financial statements in this anual

report, at no time during the Year was the Company, its holding

company, any of its subsidiaries or felow subsidiaries a party

to any arangements to enable the Directors to acquire benefits

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

Company or any other body corporate.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2023/24 Anual Report

根据证券及期货条例须予披露的

股东权益及淡仓

于2024年3月31日，本公司根据证券及期货

条例第XV部第336条备存之主要股东登记

册显示，除于「董事于股份、相关股份及债

权证之权益及淡仓」所披露之权益外，下列

股东已知会本公司其于本公司普通股份

及相关股份之相关权益，而该等权益相当

于本公司已发行股本之5%或以上：

于本公司股份之好仓

INTERESTS AND SHORT POSITIONS OF

SHAREHOLDERS DISCLOSEABLE UNDER

THE SFO

As at 31 March 2024, the register of substantial shareholders

maintained by the Company pursuant to Section 336 of Part

XV of the SFO shows that, other than the interests disclosed in

“Directors’ Interests and Short Positions in Shares, Underlying

Shares and Debentures”, the folowing shareholders had notified

the Company of their relevant interests in the ordinary shares and

underlying shares of the Company, which represent 5% or more of

the isued share capital of the Company:

Long positions in Shares of the Company

Name of ShareholderNotesCapacity

Number of

Shares Held

Aproximate % of

Shareholding

股东姓名╱名称附注身份持有股份数目持股概约百分比

(Note iv)

（附注iv）

Magical Profits LimitediBeneficial owner29,179,48039.43%

实益拥有人

Acumulate More Profits LimitediInterest of controled Corporation29,179,48039.43%

受控制法团之权益

The Winterbotham Trust Company LimitediTruste29,179,48039.43%

温特博森信托有限公司信托人

Winterbotham Holdings LimitediInterest of controled Corporation29,179,48039.43%

受控制法团之权益

Christopher Geofrey Douglas HoperiInterest of controled Corporation29,179,48039.43%

受控制法团之权益

Markson International Holding LimitediInterest of controled Corporation29,179,48039.43%

受控制法团之权益

Ivan Geofrey Douglas HoperiInterest of controled Corporation29,179,48039.43%

受控制法团之权益

Kon Wing YeiInterest of spouse10,002,66413.51%

官永义配偶权益

Sea Rejoice LimitediBeneficial owner9,929,66413.42%

乐洋有限公司实益拥有人

---

Directors’ Report

董事会报告

永义国际集团有限公司 2023/24年报

附注：

(i) 29,179,480股份以Magical Profits Limited

之名义登记及由其实益拥有，该公司乃

由Acumulate More Profits Limited全资

拥有，而Acumulate More Profits Limited

则由作为The Magical 2000 Trust（其受

益人包括本公司执行董事官女士）之信

托人温特博森信托有限公司全资拥有。

Winterbotham Holdings Limited及Markson

International Holding Limited分别拥有温特

博森信托有限公司60%及40%之权益。

Christopher Geofrey Douglas Hoper先生拥

有Winterbotham Holdings Limited约99.99%

之权益。Ivan Geofrey Douglas Hoper先生

拥有Markson International Holding Limited约

99.99%之权益。

(i) 9,929,664股份由乐洋有限公司拥有，该

公司乃由本公司执行董事雷女士全资实益

拥有。于2021年8月30日，根据2012年购

股权计划，雷女士获授73,000份本公司购

股权。官先生为雷女士之配偶，根据证券

及期货条例，被视为于10,002,664股本公

司股份中拥有权益。

(i) 该百分比为股份数目除以2024年3月31日

本公司已发行股本总数（即73,988,403股

份）。

除上文所披露者外，于2024年3月31日，本

公司并无获任何人士（董事或本公司主要行

政人员除外）知会，其于本公司股份、相关

股份及债权证中拥有根据证券及期货条例

第XV部第2及3分部之条文须向本公司披露

之权益或淡仓，或根据证券及期货条例第

336条须记入本公司存置之登记册内之权

益或淡仓。

关联人士交易

本年度关联人士交易之详情载于本年报之

综合财务报表附注36。本公司并无与其关

连人士订立其他根据上市规则第14A章须

于本年报中披露之交易。

对于同时构成关连交易或持续关连交易之

关联人士交易，本公司已根据上市规则第

14A章在其披露规定适用之情况下遵守有

关规定。

Notes:

(i) 29,179,480 shares are registered in the name of and are beneficialy

owned by Magical Profits Limited, which is wholy-owned by

Acumulate More Profits Limited which in turn is wholy-owned

by The Winterbotham Trust Company Limited in its capacity as

the truste of The Magical 2000 Trust (the beneficiaries of which

include Ms. Kon, an executive director of the Company). The

Winterbotham Trust Company Limited is owned as to 60% by

Winterbotham Holdings Limited and 40% by Markson International

Holding Limited. Winterbotham Holdings Limited is owned as to

aproximately 99.99% by Mr. Christopher Geofrey Douglas Hoper.

Markson International Holding Limited is owned as to aproximately

99.99% by Mr. Ivan Geofrey Douglas Hoper.

(i) 9,929,664 shares are owned by Sea Rejoice Limited which is wholy

and beneficialy owned by Ms. Lui, an executive director of the

Company. On 30 August 2021, Ms. Lui was granted 73,000 share

options of the Company under the 2012 Share Option Scheme. Mr.

Kon, being the spouse of Ms. Lui, is demed to be interested in

10,002,664 shares of the Company by virtue of the SFO.

(i) The percentage represented the number of shares over the total

isued share capital of the Company as at 31 March 2024 was

73,988,403 shares.

Save as disclosed above, as at 31 March 2024, the Company had

not ben notified by any persons (other than the Directors or chief

executive of the Company) who had interests or short positions

in the shares, underlying shares and debentures of the Company

which would fal to be disclosed to the Company under the

provisions of Division 2 and 3 of Part XV of the SFO, or which were

required to be recorded in the register kept by the Company under

Section 336 of the SFO.

RELATED PARTY TRANSACTIONS

Details of related party transactions for the Year are set out in note

36 to the consolidated financial statements in this anual report.

The Company has not entered into other transactions with its

conected parties which are required to be disclosed in this anual

report in acordance with Chapter 14A of the Listing Rules.

With regard to the related party transactions which also constitute

conected transactions or continuing conected transactions,

the Company has complied with the disclosure requirements in

acordance with Chapter 14A of the Listing Rules in so far as they

are aplicable.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2023/24 Anual Report

管理合约

于本年度概无订立或存在任何本集团全部

或任何重大部分业务之管理及行政合约。

主要供应商及客户

于本年度，本集团之五(5)大供应商占本集

团之采购额约82.4%，而最大供应商则占

本集团之采购额约56.7%。

本集团之五大客户占本集团之营业额约

50.4%，而最大客户则占本集团之营业额

约19.1%。

除上文已披露者外及据本公司所深知，概

无董事及彼等之紧密联系人士或任何本公

司股东（即据董事所知拥有本公司已发行股

本总数5%以上之股东）于本集团五(5)大供

应商或客户中拥有任何权益。

与持份者之关系

本集团视员工为本集团最重要的资产。本

集团为员工提供具竞争力的薪酬待遇及福

利，并致力打造良好、和谐及不存在歧视

的工作环境。本集团营运以职业健康及安

全为先。本集团制定了安全指引以保障员

工免受职业危害。

本集团亦致力提供优质物业、产品及服务

以满足其客户的需要，并尽力与我们的业

务伙伴、银行、承办商及供应商保持良好

的关系和密切的沟通。因此，本集团的高

级管理层一直与彼等保持良好的沟通，及

时作意见交流，并于适当时候分享业务的

最新进展。于本年度，本集团与其业务伙

伴之间并无任何重大纠纷。

MANAGEMENT CONTRACTS

No contracts for the management and administration of the whole

or any substantial part of any busines of the Group were entered

into or existed during the Year.

MAJOR SUPLIERS AND CUSTOMERS

During the Year, the five (5) largest supliers of the Group

acounted for aproximately 82.4% of the Group’s purchases and

the largest suplier acounted for aproximately 56.7% of the

Group’s purchases.

The five largest customers of the Group acounted for

aproximately 50.4% of the Group’s revenue and the largest

customer acounted for aproximately 19.1% of the Group’s

revenue.

Save as disclosed above and to the best knowledge of the

Company, none of the Directors and their respective close

asociates or any shareholders of the Company (which to the

knowledge of the Directors owns more than 5% of the Company’s

total isued share capital) have any interest in the five (5) largest

supliers or customers of the Group.

RELATIONSHIPS WITH STAKEHOLDERS

The Group values its employes who are the Group’s most

important asets. Staf are rewarded with competitive

remuneration packages and benefits. The Group is comited to

fostering a conducive, harmonious and discrimination-fre working

environment. Ocupational health and safety is the top priority

acros the Group’s operations. Safety guidelines are established to

safeguard the employes from any ocupational hazards.

The Group is also dedicated to providing high quality properties,

products and services to met its customers’ neds and is striving

to maintain god relationship and close comunication with our

busines partners, banks, contractors and vendors. Thus, senior

management of the Group have kept god comunication,

promptly exchanged ideas and shared busines update with them

as and when apropriate. During the Year, there was no material

and significant dispute betwen the Group and its busines

partners.

---

Directors’ Report

董事会报告

永义国际集团有限公司 2023/24年报

捐款

于本年度，本集团作出慈善及其他捐款约

1,154,000港元（2023年：1,322,000港元）。

薪酬机制

本公司的薪酬机制详情载于本年报的「企业

管治报告」。

获准许的弥偿条文

根据公司细则并在适用法律及法规之规限

下，每名董事及本公司其他要员因或就执

行其职位所属职务或应执行职务及相关事

务时所作出、同意作出或未作出任何行为

而将或可能招致或蒙受之所有诉讼、讼费、

费用、损失、损害赔偿及开支，应从本公

司资产及溢利中获得弥偿并获确保其不受

损害，惟弥偿范围不包括任何可能有关上

述任何人士欺诈或失信之任何事宜。为此，

本公司已投购董事责任保险，保障董事及

本公司要员毋须承担对其提出申索所招致

之潜在费用及责任。

企业管治

本公司企业管治常规之详情载于本年报之「企

业管治报告」。

足够公众持股量

根据本公司从公开途径所得之资料及就董

事所知，本公司截至本年报日期已按照上

市规则之要求维持其股份有足够公众持股

量。

审核委员会审阅

本集团于本年度之经审核综合财务报表已

由审核委员会审阅。有关审核委员会职责

及组成之资料载于本年报「企业管治报告」

一节。

DONATIONS

During the Year, the Group made charitable and other donations of

aproximately HK$1,154,000 (2023: HK$1,322,000).

REMUNERATION MECHANISM

Details of the Company’s remuneration mechanism are set out in

the “Corporate Governance Report” of this anual report.

PERMITED INDEMNITY PROVISION

Under the Bye-laws, and subject to the aplicable laws and

regulations, every Director and other oficers of the Company shal

be entitled to be indemnified and secured harmles out of the

asets and profits of the Company from and against al actions,

costs, charges, loses, damages and expenses which they or any

of them shal or may incur or sustain by or by reason of any act

done, concured in or omited in or about the execution of their

duty, or suposed duty, in their respective ofices and related

maters provided that the indemnity shal not extend to any mater

in respect of any fraud or dishonesty which may atach to any

of them. A Directors Liability Insurance is in place to protect the

Directors and oficers of the Company against potential costs and

liabilities arising from claims brought against the Directors and

oficers of the Company.

CORPORATE GOVERNANCE

Details of the Company’s corporate governance practices are set

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

SUFICIENCY OF PUBLIC FLOAT

Based on the information that is publicly available to the Company

and within the knowledge of the Directors, the Company has

maintained a suficient public float of its shares as required under

the Listing Rules as of the date of this anual report.

AUDIT COMITE REVIEW

The audited consolidated financial statements of the Group for the

Year have ben reviewed by the Audit Comite. Information

of the duties of Audit Comite and its composition are set out

in section headed “Corporate Governance Report” of this anual

report.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2023/24 Anual Report

报告期间后之事项

报告期末后事项载于本年报「管理层讨论及

分析」一节以及综合财务报表附注40。

核数师

本集团于本年度之综合财务报表已由执业

会计师德勤审核，该会计师事务所将于

2024年股东周年大会上退任，并符合资格

且愿意获续聘为本公司之独立核数师。

承董事会命

官可欣

主席兼首席行政总裁

香港，2024年6月27日

EVENTS AFTER THE END OF REPORTING

PERIOD

Events after the end of reporting period are set out in section

headed “Management Discusion and Analysis” and in note 40 to

the consolidated financial statements of this anual report.

AUDITOR

The consolidated financial statements of the Group for the Year

have ben audited by Deloite, certified public acountants, who

wil retire and, being eligible, ofer themselves for re-apointment

as independent auditor of the Company at the 2024 AGM.

By order of the Board

Kon Ho Yan Candy

President and Chief Executive Oficer

Hong Kong, 27 June 2024

---

Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

关于本报告

本环境、社会及管治报告（「环境、社会及

管治报告」）乃根据上市规则附录C2所载的

《环境、社会及管治报告指引》的要求编制。

本报告概述本集团于2023年4月1日至2024

年3月31日期间（「报告年度」）的环境、社会

及管治管理方针以及可持续发展措施及表

现以及相应的关键绩效指标（「关键绩效指

标」）。

报告范围

本环境、社会及管治报告的范围涵盖我们

的物业投资、证券及其他投资及贷款融资

业务，乃对本集团经济、环境及社会表现

具主要影响力的业务范畴。本环境、社会

及管治报告的报告范围与先前年度一致。

汇报原则

ABOUT THIS REPORT

This Environmental, Social and Governance Report (the “ESG

Report”) was prepared in acordance with the requirements of the

ESG Reporting Guide set out in Apendix C2 to the Listing Rules.

It provides an overview of the ESG management aproach as wel

as sustainability initiatives and performance of the Group with

respectively key performance indicators (“KPIs”) for the period

from 1 April 2023 to 31 March 2024 (the “Reporting Year”).

Reporting Scope

The scope of this ESG Report covers our property investment,

investment in securities and others and loan financing operations

which represent the Group’s most significant economic,

environmental and social impacts. The reporting scope of this ESG

Report is consistent with the previous year.

Reporting Principles

Consistency

一致性

Materiality

重要性

Identified ESG isues that are

material to the Group and

stakeholders for disclosure

识别对本集团及持份者属重要的

环境、社会及管治议题，作为披露事项

Adopted consistent

methodologies for meaningful

data comparisons over time

采用一致的披露统计方法，

令数据日后可作有意义的比较

Balance

平衡

Quantitative

量化

Disclosed KPIs in a measurable

maner

以可予计量的方式披露关键绩效指标

Provided an unbiased picture of

the Group’s ESG performance

不偏不倚地呈报本集团的环境、

社会及管治表现

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

管治结构

董事会对于本公司的环境、社会及管治事

务（包括政策、措施、绩效及风险）的监督

及决策制定负有整体责任。董事会负责识

别、评估、排序及管理重大环境、社会及

管治事宜。在董事会的领导下，相关部门

及业务单位在确保环境、社会及管治实践

（从政策发展到行动计划实施）的顺利采纳

上发挥著重要作用。受指派的经理对政策

的实际实施负有责任，继而根据下属员工

的职能下放责任及权责。董事会已经于会

议中检讨环境、社会及管治实践的有效性

及在实现目标方面取得的进展。

本集团亦已于日常营运中收集关键持份者

对环境、社会及管治事务的意见并进行重

要性评估，为本集团确认重要的环境、社

会及管治议题，其详情披露于下文「持份者

参与」及「重要性评估」章节。

持份者参与

本集团高度重视持份者宝贵的意见。我们

透过多种渠道保持与主要持份者的密切沟

通，包括客户、股东、雇员、供应商、业

务伙伴、政府部门及监管机构，从而收集

其对于本集团的意见及建议并使我们得以

持续改进。沟通的相关渠道载列如下：

Governance Structure

The Board has overal responsibility for the oversight and decision

making of the Company’s ESG maters, including policies,

measures, performance and risks. The Board is responsible for

identifying, evaluating, priortising and managing material ESG

isues. Under the leadership of the Board, relevant departments

and busines units play an important role to ensure the smoth

adoption of ESG practice, from policy development to action

plan implementation. Delegated managers are acountable for

the actual implementation of the policies and in turn delegate

responsibility and authority to subordinates staf acording to their

functions. The efectivenes of ESG practice and the progres

made against targets are reviewed by the Board in metings.

The Group has also colected the views of key stakeholders on

ESG maters during daily operations and conducted a materiality

asesment to identify important ESG isues for the Group, details

of which are disclosed in the sections headed “Stakeholders’

Engagement” and “Materiality Asesment” below.

Stakeholder Engagement

The Group ataches great importance to the valuable opinions

of stakeholders. We maintain close comunications with major

stakeholders including customers, shareholders, employes,

supliers, busines partners, government departments and

regulators through various chanels, so to colect their opinions

and sugestions on the Group and enable us to make continuous

improvements. The relevant chanels for comunication are set

out as folows:

Stakeholder GroupsEngagement Chanels

持份者团体参与渠道

Employes

雇员

• Metings and Briefings

会议及简报

• Training Sesions

专题培训

• Internal Emails and Publications

内部电邮及出版刊物

• Employe Activities

雇员活动

• Surveys and Interviews

问卷调查及访谈

Customers

顾客

• Corporate Website

公司网页

• Surveys

问卷调查

• Property Sales Activities

物业销售活动

• Property Management Work

物业管理工作

Supliers and Busines

Partners

供应商及商业伙伴

• Screning and Asesments

筛选及评估

• Busines Metings

业务会议

• Surveys

问卷调查

Investors and Shareholders• Anual General Meting• Analyst Briefings and Anouncements

投资者及股东 股东周年大会 分析员简报及公布

Government and Regulators• Consultations

政府及监管机构 咨询

Comunity• Comunity Events

社区 社区活动

Media • Pres Releases

媒体 新闻稿

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

持份者的回馈意见

本公司欢迎持份者对我们环境、社会及管

治方针及表现的回馈意见。请透过发送电

邮至1218ecom@easyknit.com向本集团提

供 阁下的建议或与本集团分享 阁下的

意见。

重要性评估

于报告年度，本集团与主要管理人员进行

讨论以及透过各种渠道进行重要性评估识

别本集团及其主要持份者所关心的环境、

社会及管治议题，并评估双方对各议题的

重视程度，从而选择出相对重要的环境及

社会议题。

对于重要性评估，本集团已采取以下三个

流程：

识别

— 透过多种渠道及内部讨论

— 检视及采纳过往持份者参与时所关注

的环境、社会及管治议题

— 注意新兴的环境、社会及管治议题

订立优先次序

— 综合、分析及评估各方意见，以辨识

潜在重要性议题，并为此等议题订立

优先次序

— 根据议题对本集团及其主要持份者的

重要程度编制重要性矩阵图

验证

— 与管理团队互动，以验证重要性评估

结果，确保该等议题与本集团寻求的

可持续发展方向一致

— 将重要性评估向董事会汇报，并于环

境、社会及管治报告中作出所需的披

露

Stakeholders’ Fedback

The Company welcomes stakeholders’ fedback on its ESG

aproach and performance. Please give your sugestions or share

your views with the Group via email at 1218ecom@easyknit.com.

Materiality Asesment

During the Reporting Year, the Group held discusions with the

key management and conducted materiality asesment through

various chanels to identify ESG isues in which both the Group

and its key stakeholders are interested and asesed the level of

concern as viewed by them so as to select the relatively important

ESG isues.

For the materiality asesment, the Group has adopted the

folowing thre proceses:

Identification

— Through diverse chanels and internal discusions

— Examines and adopts the ESG isues of concern in the past

stakeholders’ engagement

— Draws atention to emerging ESG isues

Prioritisation

— Synthesises, analyses and evaluates the views of al parties

to identify and prioritise potential and important isues

— Develops materiality matrix based on the importance of the

isue to the Group and its key stakeholders

Validation

— Interacts with the management team to validate the

materiality asesment and ensure that these isues are

aligned with the sustainable development direction sought by

the Group

— Reports the materiality asesment to the Board and makes

the required disclosures in the ESG Report

---

	➣ Supply chain management 供应链管理	➣ Customer service quality 客户服务质量
	➣ Intellectual property rights 知识产权	➣ Customers’ data and privacy security measures 客户资料及私隐保障措施
◆ Employee development and training 员工发展及培训	◆ Labour standards 劳工准则	➣ Product quality 产品质量
	◆ Employee compensation and welfare 雇员薪酬及福利	➣ Anti-corruption and whistle- blowing 反贪污及举报
	○ Hazardous waste management 有害废弃物管理	◆ Occupational health and workplace safety 职业健康与工作场所安全
○ Climate change 气候变化	○ Air and greenhouse gas emissions 废气及温室气体排放	○ Energy use 能源使用
➣ Community involvement 社会参与	○ Water use 水资源使用
	○ General waste management 一般废弃物管理

Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

本集团及持份者所关心的事项均列载于以

下的重要性矩阵图内：

The maters of concern of the Group and stakeholders are

presented in the folowing materiality matrix:

Materiality Matrix

重要性矩阵

High

高

Medium

中

Low

低

LowMediumHigh

低中高

Importance to the Group

对本集团的重要性

○ Environmental◆ Labour➣ Operational

环境方面员工方面营运方面

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t

a

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对

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份

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

企业社会责任

本集团认识到，我们的业务发挥著重要作

用，为实现更加可持续的未来作出贡献。

在我们推动业务增长的同时，我们致力将

企业社会责任（「企业社会责任」）融入日常

营运。在企业社会责任政策的指导下，我

们不断努力管理我们的环境足迹，储备强

大的人才管道，并照顾弱势群体的需要。

我们的环境

本公司致力对我们的环境足迹进行可持续

管理，并不断改善表现。为配合我们的环

境管理，我们把工作重点放在能源效益、

资源管理及培养员工的环保意识上。

本集团严格遵守适用环保法律及法规，包

括但不限于《空气污染管制条例》（香港法

例第311章）、《废物处置条例》（香港法例第

354章）及《水污染管制条例》（香港法例第

358章）。于报告年度，本集团并不知悉任

何严重违反环保相关法律法规的情况。

CORPORATE SOCIAL RESPONSIBILITY

The Group recognises that our busines has an important role in

contributing to a more sustainable future. As we drive busines

growth, we strive to integrate corporate social responsibility

(“CSR”) into our day-to-day operations. Guided by our CSR Policy,

we have made continuous eforts to manage our environmental

fotprint, stock a robust talent pipeline and cater to the neds of

the disadvantaged.

OUR ENVIRONMENT

The Company is comited to the sustainable management of

our environmental fotprint and continual improvement of our

performance. In line with our environmental stewardship, we

focus our eforts on energy eficiency, resource management and

cultivation of environmental awarenes among employes.

The Group strictly complied with aplicable environmental laws

and regulations, including but not limited to the Air Polution

Control Ordinance (Chapter 311), Waste Disposal Ordinance

(Chapter 354) and Water Polution Control Ordinance (Chapter 358)

of the Laws of Hong Kong. During the Reporting Year, the Group

was not aware of any serious violations of relevant environmental

laws and regulations.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

能源消耗及排放物

我们管理的物业和办公场所的电力消耗在

我们的碳足迹中占相当大的一部分。本集

团的目标是减少能源消耗及排放。本集团

致力于下一个报告年度减少或维持总温室

气体（「温室气体」）排放密度于90%至120%

之间（与截至2023年3月31日的基线年水平

相比）。为此，我们积极探索节能途径，并

采用硬件升级，以逐步提高我们的能源表

现。在我们管理的物业，我们将所有照明

设备过渡至LED灯，并在公共区域配备动

作感测器控制，以确保具效益的能源使用，

并尽量减少不必要的消耗。我们亦将室内

温度保持在舒适的摄氏24度至26度，并安

装低辐射或双层玻璃窗格，以优化热状态

和绝缘，减少热损失。我们的办公室在装

修时也考虑到能源效益，例如，我们尽可

能多加利用自然光来减少对照明设备的需

求。我们亦建立一个独立控制的照明系统，

以便在不同的办公区域弹性及有效地使用

灯光。在采购电器及电子产品时，本集团

著重选择较新、较节能的型号。为了最大

限度地提高冷却效率，我们定期聘请专业

技工清洁或更换空气过滤元件。在午休及

非办公时间，部分空调及电源连接亦会关

闭。

本集团的空气排放及温室气体排放主要来

自办公室营运的外购电力及自有汽车燃料

的燃烧。报告年度内的气体排放及能源消

耗数据及与先前期间的比较数据载列如下：

Energy Consumption and Emisions

Electricity consumption in our managed properties and ofice

premises represents a significant proportion of our carbon

fotprint. The Group targets to reduce the energy consumption

and emision. The Group is comited to reducing or maintaining

the total Grenhouse Gas (“GHG”) emision intensity betwen

90% to 120% for the next reporting year, against the level of

the baseline year ended 31 March 2023. To this end, we actively

explore energy-saving oportunities and adopt hardware upgrades

to enhance our energy performance over time. At our managed

properties, we transitioned al our lighting fixtures to LED lights and

equiped motion sensor controls in public areas to ensure eficient

energy use and to minimise unecesary consumption. We also

maintain indor temperatures at a comfortable 24ºC to 26ºC and

instaled low emisivity or double-glazed windowpanes to optimise

thermal conditions and insultation, reducing heat los. Our ofices

are also renovated with energy eficiency in mind, for instance, we

maximise natural lighting wherever posible to reduce the ned for

lighting fixtures. We also set up an independently controled lighting

system to alow for flexible and eficient usage of lights in diferent

ofice areas. When procuring apliances and electronics, the Group

has placed an emphasis on chosing newer and more energy-

eficient models. To maximise coling eficiency, we regularly

hire profesional technicians to clean or replace our air filtration

elements. During lunch breaks and outside of ofice hours, the air-

conditioning and power conections are also partialy turned of.

The Group’s air emisions and GHG emisions mainly generated

from the combustion of purchased electricity for ofice operation

and fuels by self-owned vehicles. The emisions and energy

consumption data for the Reporting Year are presented in below

together with comparative figures of preceding period:

Air Emisions废气排放Unit单位2023/24年度2022/23年度

Nitrogen Oxides (NOx)氮氧化物kg千克15.6015.99

Particulate Mater (PM)颗粒物kg千克1.151.18

Sulphur Oxides (SOx)硫氧化物kg千克0.400.41

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

备注：

1. 我们考虑了政府部门处理淡水的温室气体

排放量。

Grenhouse Gas EmisionsUnit

温室气体排放量单位2023/24年度2022/23年度

Scope 1 emisionstones of CO

e231.80233.87

范围1排放量吨二氧化碳当量

Removal (Tre Planting) (Scope 1)tones of CO

e0.070.23

减除量（树木种植）（范围1）吨二氧化碳当量

Scope 2 emisiontones of CO

e84.24118.47

范围2排放量吨二氧化碳当量

Scope 3 emision

tones of CO

e1.793.56

范围3排放量

吨二氧化碳当量

Total emisiontones of CO

e317.76355.67

总排放量吨二氧化碳当量

Intensitytones of CO

e/FTE5.135.47

密度吨二氧化碳当量╱等同全职雇员

Note:

1. We take into acount the GHG emisions for procesing fresh water

by government departments.

Energy ConsumptionUnit

能耗单位2023/24年度2022/23年度

Direct Energy Consumption’000 kWh245.24252.35

直接能耗千个千瓦时

Indirect Energy Consumption’000 kWh216.00272.74

间接能耗千个千瓦时

Total Energy Consumption’000 kWh461.24525.09

总能耗千个千瓦时

Intensity’000 kWh/FTE7.448.07

密度千个千瓦时╱等同全职雇员

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

废物及资源管理

由于本集团的业务性质，其并不产生有害

废弃物；至于无害废弃物，其主要是来自

办公室营运的室内及纸张废弃物。废弃灯

泡、纸箱及使用过的纸张由外包服务提供

商及管理处收集，而废弃印刷墨盒及其他

硬件废弃物则送回至供应商处。

备注：

1. 无害废弃物数量的波动归因于不同项目阶

段的建筑活动变化。报告的数量将根据正

在进行的具体发展阶段而每年有所不同。

Waste and Resource Management

Due to the Group’s busines nature, it did not generate hazardous

waste; as for non-hazardous waste, it is mainly domestic and paper

waste from its ofice operations. Waste lamps, carton box and

used papers were colected by the outsourced service providers

and management ofice, and waste printing cartridges and other

hardware wastes were sent back to supliers.

Non-hazardous waste produced

Unit

无害废弃物产生总量

单位2023/24年度2022/23年度

Concrete and MetalToneN/A2,108.50

混凝土及金属吨不适用

Paper WasteTone1.891.78

废纸吨

Recycled MetalTone57.821,133.60

回收金属吨

Excavated Materials, Metal and

General Refuse

Tone

吨

10,899.312,654.20

挖掘材料、金属及一般垃圾

Total amount of waste producedTone10,959.025,898.08

废弃物产生总量吨

By intensityTone/FTE176.7690.74

密度吨╱等同全职雇员

Note:

1. Fluctuations in the non-hazardous waste figures are atributed to

varying construction activities acros diferent project stages. The

reported quantities wil vary anualy depending on the specific

development phases underway.

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

本集团致力于下一个报告年度减少或维持

无害废弃物产生密度于90%至120%之间（与

截至2024年3月31日的基线年水平相比）。

本集团已采取一系列措施以减少纸张的使

用及其他一般废弃物，包括：

‧ 尽可能使用数码档案复本，包括财务

报告、会议通知、通函及发送予股东

的公司通讯，这大为减少我们的印刷

及邮寄工作

‧ 当需要使用列印本时，我们提倡使用

再造及经森林管理委员会认证的纸张，

并预设使用双面列印

‧ 在我们的办公室公共区域，我们提供

耐用及可重用的食物容器、餐具及杯

子，以尽可能消除用后即弃塑胶

‧ 在我们管理物业的公共区域设置多种

物料回收箱

The Group is comited to reducing or maintaining the production

of non-hazardous waste intensity betwen 90% to 120% for the

next reporting year, against the level of the baseline year ended 31

March 2024. The Group has taken a series of measures to reduce

use of papers and for other general waste, including:

• , including for financial

reports, meting notices, circulars, and corporate information

isued to our shareholders which significantly reduced our

printing and mailing

• , we promote the use of

recycled and Forest Stewardship Council certified paper and

use double-sided printing by default

• , we provide durable and reusable

fod containers, cutlery, and cups to eliminate single-use

plastics as much as posible

• set up multi-material recycling colection bins in the public

areas of our managed properties

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

本集团认为水乃一种有限且宝贵的资源，

对我们以及社会及环境必不可少。因此，

我们努力减少耗水量并致力于在我们的业

务运营中遵守节约水的原则。于报告年度，

我们在求取适用水源上并无遇到任何问题。

我们每月定期检查管道及水龙头，确保我

们的办公场所及管理物业并无出现漏水。

此外，我们还在所有洗手间安装感应水龙

头及节水装置，以更好地管理耗水量。

培养环保意识

尽管本集团的业务性质不涉及对环境产生

重大影响，但我们仍然致力于实践环境保

护。

为建立持久的环保意识文化，我们积极提

高员工的可持续发展意识。在我们的办公

场所，公共区域及洗手间都张贴了与负责

任的能源、水及物料消耗有关的标志及内

部通告，以加强全体员工的节能降耗意识，

这有助于指导全体员工养成节约和环保的

良好习惯，从而为本集团的可持续发展奠

定坚实的基础。

于报告年度，概无与废气及温室气体排放、

向水及土地的排污、有害及无害废弃物的

产生有关的违规个案。

The Group believes that water is a limited and valuable resource

and is indispensable to us as wel as to the society and the

environment. Therefore, we strive to reducing the water

consumption and are comited to conforming with principles

of water conservation in our busines operations. During the

Reporting Year, we have not encountered any problems in

sourcing water that is fit for purpose. We conduct regular monthly

inspections on our pipes and taps to ensure no leakages in our

ofice premises and managed properties. Aditionaly, sensor taps

and water eficient fixtures were instaled in al the washroms to

beter manage water consumption.

Water Consumption 耗水量Unit 单位2023/24年度2022/23年度

— in total以总量计m

立方米4,108 8,328

— by intensity以密度计m

/FTE立方米╱等同全职雇员66.26128.12

Cultivating Environmental Awarenes

Despite our busines nature does not having a significant

environmental impact, we remain comited to practice

environmental protection.

To build a lasting environmentaly conscious culture, we actively

raise sustainability awarenes of our employes. At our ofice

premises, signs and internal notices relating to responsible energy,

water and material consumption are posted in comon areas and

washroms to strengthen the awarenes of energy conservation

and consumption reduction for al employes, which helps to

guide al employes to form god habits of conservation and

environmental protection, thus laying a solid foundation for the

sustainable development of the Group.

During the Reporting Year, there were no non-compliance cases

relating to air and grenhouse gas emisions, discharges into water

and land, and generation of hazardous and non-hazardous waste.

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

气候变化

为应对我们业务的气候相关影响及风险，

我们采取不同策略以加强管治并改善对气

候变化的适应能力。就风险管理而言，我

们已识别出以下气候相关风险。

气候相关风险对我们营运的影响

飓风及其他极端

天气事件

可能对实体物业及楼宇

结构造成破坏，基础设

施供应受阻，可能导致

业务及营业额损失。

长期降雨模式

改变

可能损毁楼宇设施及结

构，增加楼宇运作及保

养成本。

有关采取预防措施尽量降低与风险相关的

潜在损害：

1) 在楼宇当眼位置展示台风讯号；

2) 提醒租户闭上窗户及紧锁门户；

3) 检查抽水系统、移除出水口及排水道

淤塞；及

4) 对建筑物和设施进行例行检查及╱或

维护。

本集团致力减低气候变化对营运的影响，

并会持续检讨政策以改善措施及披露。

Climate Change

To adres the climate-related impacts and risks to our busines,

we have ben adopting diferent strategies to enhance our

governance and improve our resilience to climate change. In terms

of risk management, we have identified the climate-related risk as

folows.

Climate-related risksImpacts to our operations

Huricane and other

extreme weather

events

Posible damages to the physical

properties and building structure, and

disruption of utilities suply which may

lead to los in busines and revenue.

Change in long-term

rainfal patern

Posible damages to the building

facilities and structure, and an increase to

the building operation and maintenance

costs.

In terms of precautionary measures to minimise the potential

damages related to the risks:

1) Display typhon signals in an obvious location of the

buildings;

2) Remind tenants to shut the windows and lock dors

securely;

3) Inspect the pumping system and remove any blockage of

drainage outlets and chanels; and

4) Perform routine inspection and/or maintenance on buildings

and facilities.

The Group is determined to mitigate the impact of climate change

on the operation and wil constantly review the policy to improve

the measures and disclosures.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

我们的员工

员工推动我们的业务迈向成功。因此，我

们一直致力提供一个接纳包容、注重参与

及彼此支持的工作环境，以促进个人发展

并保障全体员工的健康和福祉。

雇佣及劳工准则

本集团非常著重确保工作场所没有任何偏

见或歧视，支持基于个人能力、经验及资

历的公平招聘及雇佣惯例，而不论种族、

宗教、性别、残疾、家庭状况、年龄或任

何其他受法律限制的基础。

于报告年度，本集团已严格遵守任何相关

法律及法规，包括但不限于：

‧ 《雇佣条例》（香港法例第57章）

‧ 《强制性公积金计划条例》（香港法例

第485章）

‧ 《雇员补偿条例》（香港法例第282章）

‧ 《最低工资条例》（香港法例第608章）

OUR PEOPLE

Employes are the engine which drives the suces of our

busines. As such, we remain comited to providing an inclusive,

engaging and suportive work environment which facilitates

personal development and safeguards the health and wel-being of

al employes.

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(cid:40)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:47)(cid:68)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)

(cid:54)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:3)

(cid:8111)(cid:8043)(cid:8840)(cid:8604)(cid:11427)(cid:15700)(cid:8453)

(cid:38)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)

(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)

(cid:25754)(cid:12469)(cid:9119)(cid:11427)(cid:17730)(cid:8234)(cid:8886)(cid:3)

(cid:55)(cid:85)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:9911)(cid:22737)(cid:8840)(cid:17722)(cid:11027)(cid:3)

(cid:50)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)

(cid:43)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

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(cid:20277)(cid:14379)(cid:7971)(cid:11637)(cid:8840)(cid:10823)(cid:8230)

Employment and Labour Standards

The Group takes great care to ensure a workplace fre from

any prejudice or discrimination, suporting fair recruitment and

employment practices based on individual merit, experience and

qualifications regardles of race, religion, gender, disability, family

status, age or any other basis restricted by law.

During the Reporting Year, the Group has strictly complied with

any relevant laws and regulations, including but not limited to:

• Employment Ordinance (Chapter 57 of the Laws of Hong

Kong)

• Mandatory Provident Fund Schemes Ordinance (Chapter 485

of the Laws of Hong Kong)

• ’ Compensation Ordinance (Chapter 282 of the

Laws of Hong Kong)

• Minimum Wage Ordinance (Chapter 608 of the Laws of

Hong Kong)

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

于报告年度，本集团并不知悉有任何严重

违反有关薪酬及解雇、招聘及晋升、工作

时间、假期、平等机会、多元化、反歧视

以及其他福利及福祉的法律及法规，且对

本集团的业务及营运造成重大影响的事项。

本集团按性别、雇佣类型、年龄组别及地

区划分的雇员总数（不包括董事）：

During the Reporting Year, the Group was not aware of any serious

violations of laws and regulations that had created significant

impacts on the busines and operations of the Group relating to

compensation and dismisal, recruitment and promotion, working

hours, rest periods, equal oportunity, diversity, anti-discrimination,

and other benefits and welfare.

The Group’s total workforce (excluding Director) by Gender,

Employment Category, Age Group and Geographical Region:

Total EmploymentCategories

雇员总数类别2023/24年度2022/23年度

GenderMale3132

性别男性

Female3133

女性

Employment categoryFul time6265

雇佣类型全职

Part time00

兼职

Age groupBelow 3001

年龄组别30岁以下

30–503232

30岁至50岁

Above 503032

50岁以上

Geographical regionHong Kong5962

地区香港

Mainland China33

中国内地

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

本集团按性别、年龄组别及地区划分的雇

员流失率（不包括董事）：

备注：

1. ，有一名30岁以下的员工离

职。然而，由于在报告年度末，该年龄组

别的在职员工总数为零，导致30岁以下年

龄组别的员工流失率无法计算为一个实数。

使用童工在我们的任何运营中都是严格禁

止的。在招聘过程中，申请人须向人力资

源部出示身份证明文件进行年龄和身份核

实，以防止使用童工。人力资源部负责核

查及仔细检查申请人的身份证明文件、教

育背景及资格以确保申请人符合招聘标准。

本集团亦严禁使用强制劳工。我们鼓励员

工汇报任何有关强制劳工实践的案例。

The Group’s employe turnover rate (excluding Directors) by

Gender, Age Group and Geographical Region:

Percentage of Turnover rateCategories

流失率百分比类别2023/24年度2022/23年度

GenderMale29.0%15.6%

性别男性

Female41.9%3.0%

女性

Age groupBelow 30N/A

不适用

0%

年龄组别30岁以下

30–5046.9%6.3%

30岁至50岁

Above 5020.0%12.5%

50岁以上

Geographical regionHong Kong37.3%9.7%

地区香港

Mainland China0%0%

中国内地

Note:

1. During the Reporting Year, one employe under the age of 30 left

the Group. However, as the total number of employes for this age

group at the end of the Reporting Year was zero, the turnover rate

for the Below 30 age group canot be calculated as a real number.

The use of child labour is strictly forbiden in any of our operations.

During the recruitment proces, aplicants are required to present

identification documents to the Human Resources Department

for age and identity verification to prevent the use of child labour.

Human Resources Department is responsible for checking and

scrutinizing aplicants’ identification documents, education

background and qualifications to guarante that aplicants met

the recruitment criteria.

Use of forced labour is also strictly prohibited. Employes are

encouraged to report any cases relating to forced labour practices.

---

Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

本集团持续审查及评估其雇佣惯例，以及

让员工参与其中，以防止童工及强制劳工

并确保遵守相关法律。倘发现任何不合规

案例，本集团会立即终止雇佣并进行进一

步调查以避免再次发生。于报告年度，并

无报告任何童工及强制劳工。此外，本集

团并不知悉任何严重违反有关防止雇用童

工及强迫劳动的法律及法规且对本集团在

业务和运营方面造成重大影响的事项。

职业健康及安全

确保员工的健康及安全向来是我们的首要

考虑。本集团已严格遵守相关的法律及法

规，包括但不限于《职业安全及健康条例》

（第509章）。我们遵循安全指引，一直致力

实行预防措施，把整个营运过程中出现的

潜在职业危害降至最低。举例而言，我们

已订立应急守则，为处理极端天气情况（如

台风及暴雨警告）的标准程序提供指引。

在我们的办公场所，除定期进行火警演习

及地毯清洗外，我们亦确保清晰标示及时

刻保持畅通无阻的紧急逃生路线。在我们

管理的物业中也采取类似的控制措施，同

时每季进行消防系统检查，包括洒水器及

烟雾探测器。

于报告年度及过去三年内，本集团并无确

认工伤或因工作关系而死亡的情况，且无

因工伤损失工作日数。此外，本集团并不

知悉有任何严重违反有关提供安全的工作

环境及保护员工免受职业危害的法律及法

规且对本集团在业务和运营方面造成重大

影响的事项。

培训及发展

为了在急速的商业环境中保持敏锐触觉，

我们支援各级员工提升其专业知识，以满

足来自不同部门和处于不同职业阶段的员

工的需要。为鼓励持续学习，我们资助员

工参加不同外部培训，包括课程、研讨会

及工作坊。

The Group constantly reviews and aseses its employment

practices, as wel as engaging employes, to avoid child and

forced labour and ensure compliance with relevant laws. If any

case of non-compliance is discovered, the Group wil imediately

terminate employment and further investigate to avoid recurence.

During the Reporting Year, no operation has reported any child

or forced labour. Also, the Group was not aware of any serious

violations of laws and regulations that had created significant

impacts on the busines and operations of the Group relating to

preventing child and forced labour.

Ocupational Health and Safety

Ensuring staf health and safety of is always our priority. The Group

has strictly complied with relevant laws and regulations, including

but not limited to the Ocupational Safety and Health Ordinance

(Chapter 509). Folowing our safety guidelines, we have worked

diligently and implemented precautionary measures to minimise

potential ocupational hazards acros our operations. For instance,

an emergency protocol has also ben established providing

guidance on standard procedures to handle extreme weather

situations such as typhons and rainstorm warnings. At our ofice

premises, apart from conducting regular fire drils and carpet

cleaning, we ensure a clear indication of emergency evacuation

routes which are unobstructed at al times. Similar control

measures have ben put in place at our managed properties

alongside quarterly inspections of the firefighting system, including

sprinklers and smoke detectors.

During the Reporting Year and the past thre years, the Group

had not identified work related injuries or fatalities and there are

no lost days due to work injuries. Also, the Group was not aware

of any serious violations of laws and regulations that had created

significant impacts on the busines and operations of the Group

relating to providing a safe working environment and protecting

employes from ocupational hazards.

Training and Development

To remain agile in a fast-paced busines environment, we suport

staf at al levels to enhance their profesional knowledge to

cater to the neds of employes from diferent departments and

at varied carer stages. To encourage continuous learning, we

subsidise staf members to participate in diferent external training,

including courses, seminars and workshops.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

按性别及雇员类型划分的受训雇员总数（不

包括董事）明细：

按性别及雇员类型划分的每名雇员（不包

括董事）完成受训的平均时数：

Breakdown of total employes trained (excluding Directors) by

gender and employe category:

Percentage of total

employes trainedCategories

受训雇员总数百分比类别2023/24年度2022/23年度

GenderMale22.58%18.75%

性别男性

Female32.26%30.30%

女性

Employment categoryJunior Staf27.27%16.67%

雇佣类型初级员工

Midle Managers20.00%26.32%

中级管理层

Senior Managers40.00%37.50%

高级管理层

Average training hours completed per employe (excluding

Directors) by gender and employe category:

Average training hours

completed per employeCategories

每名雇员完成受训的平均时数类别2023/24年度2022/23年度

hours/小时hours/小时

GenderMale2.810.81

性别男性

Female2.811.17

女性

Employment categoryJunior Staf2.320.48

雇佣类型初级员工

Midle Managers1.241.32

中级管理层

Senior Managers6.131.56

高级管理层

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

关怀员工的公司

为了吸引和留住每一位人才，我们提供具

吸引力的薪酬待遇及附带福利，包括医疗

健康保险及所享有的多项休假。我们根据

相关法律法规和内部政策为加班员工提供

加班费及其他相关福利。人力资源部负责

进行年度绩效评核，并决定晋升安排及加

薪。此外，我们鼓励员工保持良好的工作

与生活平衡，并举办不同员工活动，如节

日庆祝活动、每周早餐及健身班。为了使

员工可与家人分享节日喜悦，在农历新年

前夕、中秋节及平安夜等节日，员工会提

早下班以便庆祝。通过这些活动，我们希

望在本集团内培养出更强的社区及关爱精

神，并促进同事之间更深厚的人际关系。

我们的价值链

供应链管理

我们供应链管理方针的其中一环是优先考

虑与我们同样致力于环境及社会责任实践

的商业伙伴。为确保完全符合我们的严格

要求，我们已建立适当的监察和评估机制。

未能给予承诺品质的供应商须接受一系列

查验及审核。这种全面的方针让我们能够

更好地管控源自供应链的环境、社会及管

治相关风险，同时与我们的合作伙伴建立

有效的长期关系。

就我们管理的物业，我们已委任专门的顾

问为设备和物料采购提供咨询服务。顾问

在本集团的特别指示下，除会考虑质量及

成本外，亦会考虑能源消耗及环境可持续

物料等可持续因素。

于报告年度，本集团合共拥有181名供应商

(2023年：67名)，包括173名香港供应商及8

名新加坡供应商。本集团已审查所有主要

供应商。

Caring Company

To atract and retain every talent, we ofer atractive remuneration

packages and fringe benefits, including medical health insurance

and a range of leave entitlements. We provide employes who

work overtime with overtime pay and other related benefits in

acordance with relevant laws, regulations and internal policies.

Our Human Resources Department is responsible for anual

performance apraisals and determines promotion arangements

and salary increments. Aditionaly, we encourage our employes

to maintain a god work-life balance by organising diferent

staf activities such as festive celebrations, wekly breakfasts

and fitnes clases. To enable employes to share festive joy

with their families, such as Chinese New Year’s Eve, Mid-

Autumn Festival and Christmas Eve, staf is dismised earlier for

celebration. Through these events, we lok to cultivate a stronger

comunal and caring spirit within the Group and facilitate deper

interpersonal conections among our coleagues.

OUR VALUE CHAIN

Suply Chain Management

As part of our suply chain management aproach, we prioritise

busines partners who share our dedication to environmentaly

and socialy responsible practices. To ensure our stringent

requirements are fuly met, apropriate monitoring and asesment

mechanisms have ben put in place. Supliers who fail to deliver

the promised quality are subject to a series of inspections and

reviews. This holistic aproach enables us to beter manage ESG-

related risks arising from our suply chain whilst building efective

long-term relationships with our partners.

At our managed properties we have apointed specialised

consultants to provide advisory services on equipment and

materials procurement. The consultants have ben specialy

directed by the Group to consider sustainability factors such as

energy consumption and environmentaly sustainable materials in

adition to quality and costs.

During the Reporting Year, the Group has a total of 181 supliers

(2023: 67), of which 173 supliers in Hong Kong and 8 suplier in

Singapore. Al major supliers have ben reviewed.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

负责任的服务及商业道德

提供优质及负责任的服务对我们的业务可

持续能力至关重要。因此，我们已建立严

谨的机制及标准程序，为员工提供有关质

量保证、客户服务及私隐的指导原则。

就本集团的证券投资及其他业务而言，我

们遵循廉政公署和证券及期货事务监察委

员会（「证监会」）给予的指引。投资团队由

具有不同背景的专业人员组成，该等人员

均持有证监会发出的各类受规管活动的牌

照：证券交易（第1类）、就证券提供意见（第

4类）及提供资产管理（第9类）。

知识产权

本集团尊重知识产权。在使用非自制或并

非由本集团拥有之材料、图片、内容以及

其他类型的私有知识产权时，员工必须遵

守本集团有关知识产权的政策及程序，以

符合香港法例第514章《专利条例》等相关

法例。此外，本集团已注册其商标，并为

拥有的知识产权保留详细记录，以保障其

知识产权。

投诉处理

我们积极征求租户的回馈意见，并已为任

何投诉或查询设置指定的沟通渠道。一旦

收到投诉、查询或维修请求，我们将根据

问题的性质及紧急程度进行记录和分类。

其后，将问题转交相关团队根据我们的标

准程序以及时和有效的方式处理并与租户

进行其后的沟通。

于报告年度，本集团并无收到任何产品及

服务相关投诉。

反贪污

本公司在整个营运过程中恪守最高道德标

准及问责，并对任何形式的贪污或失当行

为采取零容忍态度。全体员工均须遵循我

们的《员工手册》，其中概述了我们对专业

及适当行为的期望。

Responsible Services and Busines Ethics

The delivery of quality and responsible services is esential to our

busines sustainability. As such, we have established stringent

mechanisms and standard procedures to provide employes with

guiding principles in relation to quality asurance, customer service

and privacy.

In respect of the Group’s investment in securities and others

busines, we folow the guidelines outlined by the Independent

Comision Against Coruption and Securities and Futures

Comision (“SFC”). The investment team comprises of

profesionals with diversified backgrounds licensed with the

SFC in various regulated activities: dealing in securities (Type 1),

advising on securities (Type 4) and aset management (Type 9).

Intelectual Property Rights

The Group respects intelectual property rights. Employes are

required to folow the Group’s policies and procedures regarding

intelectual property right when making use of materials, pictures,

contents as wel as al other forms of private intelectual property

that are not produced by their own or posesed by the Group in

order to comply with relevant laws such as the Patents Ordinance

(Chapter 514 of the Laws of Hong Kong). Besides, the Group

has registered its trademark and retained a detailed record of the

intelectual property rights it poseses to protect its intelectual

property rights.

Complaint-handling

We actively sek fedback from our tenants and have also set

out designated comunications chanels for any complaints or

enquires. Once a complaint, enquiry, or maintenance request has

ben received, it wil be loged and clasified based on the nature

of the isue and level of urgency. The isue wil then be pased

along to the relevant teams which wil handle and comunicate

back to the tenants acording to our standard procedures in a

timely and efective maner.

During the Reporting Year, the Group did not received any products

and service related complaints.

Anti-coruption

The Company upholds the highest ethical standards and

acountability throughout our operations and has a zero-tolerance

aproach for coruption or malpractice of any form. Al employes

are required to folow our Employe’s Handbok which outlines

our expectations for profesional and apropriate behaviour.

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

本集团严格遵守所有关于反贪污的适用法

律及法规，包括《打击洗钱及恐怖分子资

金筹集条例》（香港法例第615章），《防止贿

赂条例》（香港法例第201章）。

本公司于2022年3月采纳反贪污政策，当中

订明基本行为标准，适用于本集团所有层

面的所有董事、高级职员及雇员。根据该

政策，所有雇员(1)不得接受超出一般商务

接待的礼品及福利；及(2)不得向任何人士

提供贿赂以取得或保留业务。本公司已透

过内部电子邮件及公司网站向所有雇员提

供该政策的查阅渠道。于报告年度，本集

团透过下列方式为董事及雇员提供有关反

贪污政策的常规培训，包括(i)监管及专业

团体组织的线上研讨会及(i)阅读有关监管

更新的文章及材料。经理或主要雇员亦须

确保所有向其汇报的雇员，以及在其责任

范围内代表各自公司工作的外部人员了解

并遵守本政策中的禁令。

本集团进行审慎的尽职审查，以识别和核

实客户和实益拥有人以及建立业务关系的

目的和性质，不断监察以识别和通报可疑

活动或交易，就日常运营全面保存记录及

员工意识培训。

于报告年度，概无针对本集团或其雇员的

贪腐法律个案，本集团并不知悉有任何贿

赂、敲诈、欺诈或其他违法行为的事件。

概无违反与商业道德惯例相关法律及法规

的经证实个案。

举报政策

本集团已于2022年3月采纳完善的举报政

策以提升集团层面的举报机制。该政策的

设立旨在为我们的雇员及相关第三方（如客

户、供应商、债权人及债务人）等与本集团

有来往的人士在保密情况下对与本集团有

关的涉嫌不当行为、渎职或欺诈活动提出

关注。

The Group strictly complies with al aplicable laws and regulations

regarding anti-coruption, including the Anti-money Laundering and

Counter-Terorist Financing Ordinance (Chapter 615 of the Laws of

Hong Kong), the Prevention of Bribery Ordinance (Chapter 201 of the

Laws of Hong Kong).

In March 2022, the Company had adopted an Anti-coruption

Policy which sets out the basic standard of conduct which aplies

to al directors, oficers and employes at al levels of the Group.

Pursuant to the policy, al employes (1) should not acept gifts

and benefits that are beyond comon busines hospitality; and (2)

should not ofer a bribe to any person for the purpose of obtaining

or retaining busines. The Company has made the policy available to

al employes via internal e-mails and company website. During the

Reporting Year, the Group provided regular trainings on anti-coruption

policy for the directors and employes by (i) online seminars organised

by regulatory and profesional bodies and (i) reading articles

and materials in respect of regulatory updates. Managers or key

employes are also required to ensure that al employes reporting to

them, and external parties within their area of responsibility working

on behalf of their respective companies, understand and comply with

the prohibitions in this policy.

The Group conducts prudent due diligence to identify and verify the

customers and beneficial owners, as wel as the purpose and intended

nature of the busines relationship, constant monitoring to identify

and report suspicious activities or transactions, comprehensive record

keping and staf awarenes training regarding its daily operations.

During the Reporting Year, no legal cases regarding coruption were

brought against the Group or its employes, and the Group is not

aware of any incidents of bribery, extortion, fraud or other violations.

There were no confirmed cases of non-compliance with the relevant

laws and regulations relating to busines ethics practices.

Whistleblowing Policy

The Group has enhanced its group-level whistleblowing

mechanism by the adoption of a comprehensive Whistleblowing

Policy in March 2022. The policy has ben established for our

employes and the relevant third parties (e.g. customers, supliers,

creditors and debtors) who deal with the Group to raise concerns

in confidence about suspected misconducts, malpractices or

fraudulent activities relating to the Group.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

本集团鼓励全体雇员及相关第三方通过指

定形式直接向本公司审核委员会报告重大

风险事宜或交易。本公司将根据个别情况，

委任一位在本公司担当要职人士为调查人

员或成立专责委员会，以调查有关事件。

最终报告将连同需作出变更或改善的建议

（如适用）送交予审核委员会。审核委员会

随后将审阅最终报告及向董事会作出建议（如

适当）。提出关注的雇员╱外部人士将收到

调查结果的书面通知。

资料私隐

本集团非常重视资料私隐及客户资料处理。

我们根据相关监管要求，包括《个人资料（私

隐）条例》（香港法例第486章），制定清晰的

私隐事务指引及程序，涵盖数据及资料的

使用及管理。只有经授权人员才可在以需

要了解和需要使用的理由存取客户资料。

员工须遵循我们的个人资料处理程序，并

仅向客户收集商业交易所需的直接相关个

人资料。未经资料拥有人事先同意及授权，

任何第三方均不会收集个人资料。

于报告年度，概无与所提供产品和服务有

关的健康及安全、广告、标签及私隐事宜

和补救方法的投诉个案。

我们的社区

我们善用资源为所服务的社区的地区发展

作出贡献。我们与永义慈善基金会合作，

通过捐款及与其他慈善机构和社会企业合

作，帮助支援社区的弱势群体。于报告年

度，本集团向教育及医疗健康行业捐献约

1,154,000港元。除了向有需要的人士提供

金钱和物资捐赠外，我们还鼓励员工参与

不同慈善活动及义工服务。

Al employes and the relevant third parties of the Group are

encouraged to report material risk isues or transactions by a

designated form directly adresed to the Audit Comite of

the Company. Depending upon the circumstances, an apropriate

investigating oficer with suitable seniority at the Company wil be

apointed or a special comite wil be set up by the Company

to investigate the mater. A final report, with recomendations

for change or improvement (if aplicable), wil be produced to the

Audit Comite. The Audit Comite wil then review the final

report and if apropriate, make recomendations to the Board.

The employe/external party who reports the concern wil receive

in writing the outcome of the investigation.

Data Privacy

The Group places great importance on data privacy and customer

information handling. We set out clear privacy guidelines

and procedures covering the use and management of data

and information in acordance with the relevant regulatory

requirements, including the Personal Data (Privacy) Ordinance

(Chapter 486 of the Laws of Hong Kong). Only authorised

personel can aces customer data on a ned-to-know and ned-

to-use basis. Employes are required to folow our personal data

handling procedures and only directly relevant personal information

required for busines transactions are colected from customers.

No personal data is colected by any third parties without prior

consent and authorisation from the data owners.

During the Reporting Year, there were no complaint cases relating

to health and safety, advertising, labeling and privacy maters

relating to products and services provided and methods of redres.

OUR COMUNITY

We leverage our resources to contribute to the position

development of the comunities we serve. Working together

with the Easyknit Charitable Foundation, we help to suport

underprivileged members of our comunities through donations

and colaboration with other charities and social enterprises.

During the Reporting Year, the Group contributed aproximately

HK$1,154,000 in education and health care sectors. Apart from

ofering financial and in-kind contributions to people in ned, we

encourage staf to participate in diferent charitable activities and

voluntary services.

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
A. Environmental 环境
A1 Emissions 排放物	A1	General Disclosure 一般披露	73
	A1.1	The type of emissions and respective emissions data 排放物种类及相关排放数据	74
	A1.2	Direct (Scope 1) and energy indirect (Scope 2) greenhouse gas emissions (in tonnes) and, where appropriate, intensity 直接（范围1）及能源间接（范围2）温室气体排放（以 吨计算）及（如适用）密度	75
	A1.3	Total hazardous waste produced (in tonnes) and, where appropriate, intensity 所产生有害废弃物总量（以吨计算）及（如适用）密 度	Due to the business nature of the Group, this KPI is considered not applicable. 鉴于本集团的业务性 质，此关键绩效指标 被视为不适用。
	A1.4	Total non-hazardous waste produced (in tonnes) and, where appropriate, intensity 所产生无害废弃物总量（以吨计算）及（如适用）密 度	76
	A1.5	Description of emissions target(s) set and steps taken to achieve them 描述所订立的排放量目标及为达到这些目标所采 取的步骤	74
	A1.6	Description of how hazardous and non-hazardous wastes are handled, and a description of reduction target(s) set and steps taken to achieve them 描述处理有害及无害废弃物的方法，及描述所订 立的减废目标及为达到这些目标所采取的步骤	76–77

Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

联交所《环境、社会及管治报告指引》内

容索引

HKEx ESG Reporting Guide Content Index

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
A2 Use of Resources 资源使用	A2	General Disclosure 一般披露	73–74
	A2.1	Direct and/or indirect energy consumption by type (e.g. electricity, gas or oil) in total (kWh in ’000s) and intensity 按类型划分的直接及╱或间接能源（如电、气或油） 总耗量（以千个千瓦时计算）及密度	75
	A2.2	Water consumption in total and intensity 总耗水量及密度	78
	A2.3	Description of energy use efficiency target(s) set and steps taken to achieve them 描述所订立的能源使用效益目标及为达到这些目 标所采取的步骤	74
	A2.4	Description of whether there is any issue in sourcing water that is fit for purpose, water efficiency target(s) set and steps taken to achieve them 描述求取适用水源上可有任何问题，以及所订立 的用水效益目标及为达到这些目标所采取的步骤	78
	A2.5	Total packaging material used for finished products (in tonnes) and, if applicable, with reference to per unit produced 制成品所用包装材料的总量（以吨计算）及（如适用） 每生产单位占量	Due to the business nature of the Group, this KPI is considered not applicable. 鉴于本集团的业务性 质，此关键绩效指标 被视为不适用。
A3 The Environment and Natural Resources 环境及天然资源	A3	General Disclosure 一般披露	78
	A3.1	Description of the significant impacts of activities on the environment and natural resources and the actions taken to manage them 描述业务活动对环境及天然资源的重大影响及 已采取管理有关影响的行动	78
A4 Climate Change 气候变化	A4	General Disclosure 一般披露	79
	A4.1	Description of the significant climate-related issues which have impacted, and those which may impact, the issuer, and the actions taken to manage them 描述已经及可能会对发行人产生影响的重大气 候相关事宜，及应对行动	79

Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
B. Social 社会
B1 Employment 雇佣	B1	General Disclosure 一般披露	80, 85
	B1.1	Total workforce by gender, employment type, age group and geographical region 按性别、雇佣类型、年龄组别及地区划分的雇 员总数	81
	B1.2	Employee turnover rate by gender, age group and geographical region 按性别、年龄组别及地区划分的雇员流失率	82
B2 Health and Safety 健康与安全	B2	General Disclosure 一般披露	83
	B2.1	Number and rate of work-related fatalities occurred in each of the past three years including the reporting year 过去三年各年（包括报告年度）发生的因工而死亡 的人数及比率	83
	B2.2	Lost days due to work injury 因工伤损失工作日数	83
	B2.3	Description of occupational health and safety measures adopted and how they are implemented and monitored 描述所采纳的职业健康与安全措施，以及相关 执行及监察方法	83
B3 Development and Training 发展及培训	B3	General Disclosure 一般披露	83
	B3.1	The percentage of employees trained by gender and employee category 按性别及雇员类别划分的受训雇员百分比	84
	B3.2	The average training hours completed per employee by gender and employee category 按性别及雇员类别划分，每名雇员完成受训的 平均时数	84
B4 Labour Standards 劳工准则	B4	General Disclosure 一般披露	82
	B4.1	Description of measures to review employment practices to avoid child and forced labour 描述检讨招聘惯例的措施以避免童工及强制劳 工	82
	B4.2	Description of steps taken to eliminate such practices when discovered 描述在发现违规情况时消除有关情况所采取的 步骤	82

Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
B5 Supply Chain Management 供应链管理	B5	General Disclosure 一般披露	85
	B5.1	Number of suppliers by geographical region 按地区划分的供应商数目	85
	B5.2	Description of practices relating to engaging suppliers, number of suppliers where the practices are being implemented, and how they are implemented and monitored 描述有关聘用供应商的惯例，向其执行有关惯例 的供应商数目，以及相关执行及监察方法	85
	B5.3	Description of practices used to identify environmental and social risks along the supply chain, and how they are implemented and monitored 描述有关识别供应链每个环节的环境及社会风 险的惯例，以及相关执行及监察方法	85
	B5.4	Description of practices used to promote environmentally preferable products and services when selecting suppliers, and how they are implemented and monitored 描述在拣选供应商时促使多用环保产品及服务 的惯例，以及相关执行及监察方法	85
B6 Product Responsibility 产品责任	B6	General Disclosure 一般披露	86
	B6.1	Percentage of total products sold or shipped subject to recalls for safety and health reasons 已售或已运送产品总数中因安全与健康理由而须 回收的百分比	Due to the business nature of the Group, this KPI is considered not applicable. 鉴于本集团的业务性 质，此关键绩效指标 被视为不适用。
	B6.2	Number of products and service related complaints received and how they are dealt with 接获关于产品及服务的投诉数目以及应对方法	86
	B6.3	Description of practices relating to observing and protecting intellectual property rights 描述与维护及保障知识产权有关的惯例	86
	B6.4	Description of quality assurance process and recall procedures 描述质量检定过程及产品回收程序	Due to the business nature of the Group, this KPI is considered not applicable. 鉴于本集团的业务性 质，此关键绩效指标 被视为不适用。
	B6.5	Description of consumer data protection and privacy policies, how they are implemented and monitored 描述消费者资料保障及私隐政策，以及相关执行 及监察方法	88

Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2023/24 Anual Report

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
B7 Anti-corruption 反贪污	B7	General Disclosure 一般披露	86
	B7.1	Number of concluded legal cases regarding corrupt practices brought against the issuer or its employees during the reporting year and the outcomes of the cases 于汇报年度对发行人或其雇员提出并已审结的贪 污诉讼案件的数目及诉讼结果	87
	B7.2	Description of preventive measures and whistle- blowing procedures, how they are implemented and monitored 描述防范措施及举报程序，以及相关执行及监察 方法	87–88
	B7.3	Description of anti-corruption training provided to directors and staff. 描述向董事及员工提供的反贪污培训。	87
B8 Community Investment 社区投资	B8	General Disclosure 一般披露	88
	B8.1	Focus areas of contribution 专注贡献范畴	88
	B8.2	Resources contributed to the focus area 在专注范畴所贡献的资源	88

Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2023/24年报

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Independent Auditor’s Report

独立核数师报告

Easyknit International Holdings Limited 2023/24 Anual Report

TO THE MEMBERS OF

EASYKNIT INTERNATIONAL HOLDINGS LIMITED

(incorporated in Bermuda with limited liability)

OPINION

We have audited the consolidated financial statements of

Easyknit International Holdings Limited (the “Company”) and its

subsidiaries (colectively refered to as the “Group”) set out on

pages 103 to 254, which comprise the consolidated statement

of financial position as at 31 March 2024, and the consolidated

statement of profit or los and other comprehensive income,

consolidated statement of changes in equity and consolidated

statement of cash flows for the year then ended, and notes to the

consolidated financial statements, including material acounting

policy information and other explanatory information.

In our opinion, the consolidated financial statements give a true

and fair view of the consolidated financial position of the Group as

at 31 March 2024, and of its consolidated financial performance

and its consolidated cash flows for the year then ended in

acordance with Hong Kong Financial Reporting Standards

(“HKFRSs”) isued by the Hong Kong Institute of Certified Public

Acountants (“HKICPA”) and have ben properly prepared in

compliance with the disclosure requirements of the Hong Kong

Companies Ordinance.

BASIS FOR OPINION

We conducted our audit in acordance with Hong Kong

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

responsibilities under those standards are further described in

the Auditor’s Responsibilities for the Audit of the Consolidated

Financial Statements section of our report. We are independent

of the Group in acordance with the HKICPA’s Code of Ethics for

Profesional Acountants (the “Code”), and we have fulfiled our

other ethical responsibilities in acordance with the Code. We

believe that the audit evidence we have obtained is suficient and

apropriate to provide a basis for our opinion.

致永义国际集团有限公司成员

（于百慕达注册成立的有限公司）

意见

本核数师（以下简称「我们」）已审计列载于

103至254页的永义国际集团有限公司（以下

简称「贵公司」）及其附属公司（以下统称「 贵

集团」）的综合财务报表，此综合财务报表

包括于2024年3月31日的综合财务状况表与

截至该日止年度的综合损益及其他全面收

益表、综合权益变动表和综合现金流量表，

以及综合财务报表附注，包括重要会计政

策资料及其他说明资料。

我们认为，该等综合财务报表已根据香港

会计师公会（「香港会计师公会」）颁布的香

港财务报告准则（「香港财务报告准则」）真

实而公平地反映了 贵集团于2024年3月31

日的综合财务状况及截至该日止年度的综

合财务表现及综合现金流量，并已遵照香

港公司条例的披露要求妥为拟备。

意见的基础

我们已根据香港会计师公会颁布的香港审

计准则（「香港审计准则」）进行审计。我们

在该等准则下承担的责任已在本报告核数

师就审计综合财务报表承担的责任部分中

作进一步阐述。根据香港会计师公会颁布

的专业会计师道德守则（以下简称「守则」），

我们独立于 贵集团，并已履行守则中的

其他专业道德责任。我们相信，我们所获

得的审计凭证能充足及适当地为我们的审

计意见提供基础。

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Independent Auditor’s Report

独立核数师报告

永义国际集团有限公司 2023/24年报

关键审计事项

关键审计事项是根据我们的专业判断，认

为对本期综合财务报表的审计最为重要的

事项。这些事项是在我们审计整体综合财

务报表及出具意见时进行处理的。我们不

会对这些事项提供单独的意见。

KEY AUDIT MATERS

Key audit maters are those maters that, in our profesional

judgment, were of most significance in our audit of the

consolidated financial statements of the curent period. These

maters were adresed in the context of our audit of the

consolidated financial statements as a whole, and in forming our

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

these maters.

Key audit materHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

Valuation of investment properties

投资物业之估值

We identified the valuation of investment properties as

a key audit mater due to the significance of the balance

to the consolidated financial statements as a whole,

combined with the judgments and asumptions made

by management of the Group in determining the fair

value.

由于结余对综合财务报表整体而言属重大，加

上 贵集团管理层于厘定公平值时涉及之判断及假设，

我们将投资物业之估值识别为一项关键审计事项。

At 31 March 2024, the fair value of investment

properties was aproximately HK$2,070 milion,

with a fair value los recognised in profit or los of

aproximately HK$47 milion.

于2024年3月31日，投资物业公平值约为2,070,000,000

港元，于损益确认之公平值亏损约为47,000,000港元。

Our procedures in relation to the valuation of investment

properties included:

我们对投资物业估值之相关程序包括：

• Obtaining an understanding from the Valuers and

management of the Group about the valuation

techniques, performance of the property

markets, significant asumptions adopted, critical

judgmental areas, key inputs and data used in the

valuations;

• 、物

业市场表现、所采用之重要假设、主要判断范

围、估值所采用之主要输入及数据；

• , capabilities and

objectivity of the Valuers;

• 、能力及客观性；

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Independent Auditor’s Report

独立核数师报告

Easyknit International Holdings Limited 2023/24 Anual Report

Key audit materHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

The Group’s investment properties are stated at fair

value based on valuations performed by independent

firms of qualified profesional property valuers (the

“Valuers”). Details of the valuation techniques and key

inputs used in the valuations are disclosed in note 15 to

the consolidated financial statements.

贵集团投资物业之公平值乃根据独立合资格专业估

值师行（「估值师」）作出之估值列示。估值所采用之

估值方法及主要输入之详情已于综合财务报表附注

15内披露。

• Asesing the integrity of information provided

by management of the Group to the Valuers by

comparing, on a sample basis, details of rentals

to the respective underlying existing lease

agrements; and

• 透过以抽样方式比较相关现有租约之租金详情

而评估 贵集团管理层提供估值师之资料之完

整性；及

• Asesing reasonablenes of key inputs used

by the Valuers and management of the Group

by comparing relevant market information

with similar properties and asesing the

apropriatenes of specific asumptions of the

properties by reference to character, location and

other individual factors which afect the valuation

of properties.

• 透过比较同类型物业相关市场资料并参考影

响物业估值之物业特征、位置和其他个别因

素以评估特定假设的适当性，从而评估值师

及 贵集团管理层采用之主要输入之合理性。

KEY AUDIT MATERS (Continued)

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Independent Auditor’s Report

独立核数师报告

永义国际集团有限公司 2023/24年报

Key audit materHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

Asesment of net realisable value of properties

held for development for sale (“PUD”) and

properties held for sale (“PHS”)

持作出售发展物业（「持作出售发展物业」）及持作出售

物业（「持作出售物业」）之可变现净值评估

We identified the asesment of the net realisable

value of PUD and PHS as a key audit mater due to the

significance of the balance to the consolidated financial

statements as a whole, combined with the judgments

and asumptions made by management of the Group in

determining the net realisable value.

我们将持作出售发展物业及持作出售物业之可变现

净值评估识别为一项关键审计事项，原因是结余对

综合财务报表整体而言属重大，且 贵集团管理层

在厘定可变现净值时作出判断及假设。

The Group’s PUD and PHS were stated at lower of

cost and net realisable value. The estimates of net

realisable value of PUD and PHS are determined based

on estimated seling prices les estimated costs to

completion and the estimated costs necesary to make

the sale of these properties, if aplicable. The seling

prices are estimated by reference to the market prices

of similar properties in prevailing market environment

with adjustments to reflect diferent locations or

conditions for the properties. The costs to completion of

the PUD are estimated by reference to the development

budget, actual development cost of similar completed

properties with adjustments based on curent market

data.

贵集团的持作出售发展物业及持作出售物业按成本

与可变现净值之较低者列账。持作出售发展物业及

持作出售物业之估计可变现净值按估计售价减估计

完工成本及出售该等物业所需估计成本（如适用）厘

定。售价乃参考现行市场环境中类似物业之市价估

算并调整，以反映物业的不同位置或状况。持作出

售发展物业之完工成本经参考发展预算、类似竣工

物业之实际发展成本估算，并基于当前市场数据进

行调整。

Our procedures in relation to the net realisable value of

PUD and PHS included:

我们对持作出售发展物业及持作出售物业可变现净

值之相关程序包括：

• Obtaining an understanding from the Valuers and

management of the Group about the valuation

techniques, performance of the property

markets, significant asumptions adopted, critical

judgmental areas, key inputs and data used in the

valuations;

• 、物

业市场表现、所采用之重大假设、主要判断范

围、估值所采用之主要输入及数据；

• , capabilities and

objectivity of the Valuers;

• 、能力及客观性；

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Independent Auditor’s Report

独立核数师报告

Easyknit International Holdings Limited 2023/24 Anual Report

Key audit materHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

At 31 March 2024, the carying amounts of PUD

and PHS were aproximately HK$3,022 milion and

HK$2,647 milion, with impairment los on PUD and

PHS recognised in profit or los of aproximately

HK$84 milion and HK$60 milion during the year ended

31 March 2024, respectively.

于2024年3月31日，持作出售发展物业及持作出售物业

之账面值分别约为3,022,000,000港元及2,647,000,000

港元，而截至2024年3月31日止年度，于损益内确认之

持作出售发展物业及持作出售物业减值亏损分别约为

84,000,000港元及60,000,000港元。

The calculation of net realisable value of each PUD and

PHS is performed by Valuers. Actual realised amount

may difer from estimates, resulting in a decrease or an

increase in the net realisable value of the PUD and PHS

and aditional write-down or reversal of write-down

previously recognised may be required.

持作出售发展物业及持作出售物业之可变现净值均

由估值师计算。实际变现金额或会有别于估计值，

从而导致持作出售发展物业及持作出售物业之可变

现净值减少或增加，并可能需要额外撇减或拨回先

前确认之撇减。

• , on a sample basis, the reasonablenes

and apropriatenes of the management’s

estimated costs of completion by reviewing

terms and conditions of the signed construction

contracts, inspecting the contract sum and budget

information, and asesing the apropriatenes

of changes in the estimated costs of completion

by inspecting the suporting documents including

signed construction contracts and certificates; and

• ，抽样

评估管理层所作估计完工成本之合理性和恰当

性、检查合约金额及预算资料，以及透过核查

已签订建筑合约及证书等证明文件，评估计

完工成本变动之恰当性；及

• Asesing reasonablenes of key inputs used

by the Valuers and management of the Group

by comparing relevant market information with

similar properties.

• ，评估值

师及 贵集团管理层采用之主要输入之合理性。

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Independent Auditor’s Report

独立核数师报告

永义国际集团有限公司 2023/24年报

其他信息

贵公司董事需对其他信息负责。其他信息

包括刊载于年报内的信息，但不包括综合

财务报表及我们的核数师报告。

我们对综合财务报表的意见并不涵盖其他

信息，我们亦不对该等其他信息发表任何

形式的鉴证结论。

结合我们对综合财务报表的审计，我们的

责任是阅读其他信息，在此过程中，考虑

其他信息是否与综合财务报表或我们在审

计过程中所了解的情况存在重大抵触或者

似乎存在重大错误陈述的情况。基于我们

已执行的工作，如果我们认为其他信息存

在重大错误陈述，我们需要报告该事实。

在这方面，我们没有任何报告。

董事及治理层就综合财务报表须

承担的责任

贵公司董事须负责根据香港会计师公会颁

布的香港财务报告准则及香港公司条例的

披露要求拟备真实而公平的综合财务报表，

并对其认为使综合财务报表的拟备不存

在由于欺诈或错误而导致的重大错误陈述

所需的内部控制负责。

在拟备综合财务报表时，董事负责评

估 贵集团持续经营的能力，并在适用情

况下披露与持续经营有关的事项，以及

使用持续经营为会计基础，除非董事有意

将 贵集团清盘或停止经营，或别无其他

实际的替代方案。

治理层须负责监督 贵集团的财务报告过

程。

OTHER INFORMATION

The directors of the Company are responsible for the other

information. The other information comprises the information

included in the anual report, 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 HKFRSs isued by the HKICPA

and the disclosure requirements of the Hong Kong Companies

Ordinance, and for such internal control as the directors determine

is necesary to enable the preparation of consolidated financial

statements that are fre from material mistatement, whether due

to fraud or eror.

In preparing the consolidated financial statements, the directors

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

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

concern and using the going concern basis of acounting unles

the directors either intend to liquidate the Group or to cease

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

Those charged with governance are responsible for overseing the

Group’s financial reporting proces.

---

Independent Auditor’s Report

独立核数师报告

Easyknit International Holdings Limited 2023/24 Anual Report

核数师就审计综合财务报表承担

的责任

我们的目标，是对综合财务报表整体是否

不存在由于欺诈或错误而导致的重大错误

陈述取得合理保证，并按照百慕达公司法

第90条的规定仅向全体股东出具包括我们

意见的核数师报告。除此以外，我们的报

告不可用作其他用途。本行并不就本报告

之内容对任何其他人士承担任何责任或接

受任何义务。合理保证是高水平的保证，

但不能保证按照香港审计准则进行的审计，

在某一重大错误陈述存在时总能发现。错

误陈述可以由欺诈或错误引起，如果合理

预期它们单独或汇总起来可能影响综合财

务报表使用者依赖财务报表所作出的经济

决定，则有关的错误陈述可被视作重大。

在根据香港审计准则进行审计的过程中，

我们运用了专业判断，保持了专业怀疑态

度。我们亦：

‧ 识别和评估由于欺诈或错误而导致综

合财务报表存在重大错误陈述的风险，

设计及执行审计程序以应对这些风险，

以及获取充足和适当的审计凭证，作

为我们意见的基础。由于欺诈可能涉

及串谋、伪造、蓄意遗漏、虚假陈述，

或凌驾于内部控制之上，因此未能发

现因欺诈而导致的重大错误陈述的风

险高于未能发现因错误而导致的重大

错误陈述的风险。

‧ 了解与审计相关的内部控制，以设计

适当的审计程序，但目的并非对 贵

集团内部控制的有效性发表意见。

‧ 评价董事所采用会计政策的恰当性及

作出会计估计和相关披露的合理性。

AUDITOR’S RESPONSIBILITIES FOR THE

AUDIT OF THE CONSOLIDATED FINANCIAL

STATEMENTS

Our objectives are to obtain reasonable asurance about whether

the consolidated financial statements as a whole are fre from

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

an auditor’s report that includes our opinion solely to you, as a

body, in acordance with Section 90 of the Bermuda Companies

Act, and for no other purpose. We do not asume responsibility

towards or acept liability to any other person for the contents of

this report. Reasonable asurance is a high level of asurance,

but is not a guarante that an audit conducted in acordance with

HKSAs wil always detect a material mistatement when it exists.

Mistatements can arise from fraud or eror and are considered

material if, individualy or in the agregate, they could reasonably

be expected to influence the economic decisions of users taken on

the basis of these consolidated financial statements.

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

profesional judgment 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.

---

Independent Auditor’s Report

独立核数师报告

永义国际集团有限公司 2023/24年报

核数师就审计综合财务报表承担

的责任（续）

‧ 对董事采用持续经营会计基础的恰当

性作出结论。根据所获取的审计凭证，

确定是否存在与事项或情况有关的重

大不确定性，从而可能导致对 贵集

团的持续经营能力产生重大疑虑。如

果我们认为存在重大不确定性，则有

必要在核数师报告中提请使用者注意

综合财务报表中的相关披露。假若有

关的披露不足，则我们应当发表非无

保留意见。我们的结论是基于核数师

报告日止所取得的审计凭证。然而，

未来事项或情况可能导致 贵集团不

能持续经营。

‧ 评价综合财务报表的整体列报方式、

结构和内容，包括披露，以及综合财

务报表是否公平反映交易和事项。

‧ 就 贵集团内实体或业务活动的财务

资讯获取充足、适当的审计凭证，以

对综合财务报表发表意见。我们负

责 贵集团审计的方向、监督和执行。

我们为审计意见承担全部责任。

除其他事项外，我们与治理层沟通了计划

的审计范围、时间安排、重大审计发现等，

包括我们在审计中识别出内部控制的任何

重大缺陷。

我们还向治理层提交声明，说明我们已符

合有关独立性的相关专业道德要求，并与

他们沟通有可能合理地被认为会影响我们

独立性的所有关系和其他事项，以及在适

用的情况下，实行消除威胁的行动或应用

相关的防范措施。

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.

• Obtain suficient apropriate audit evidence regarding the

financial information of the entities or busines activities

within the Group to expres an opinion on the consolidated

financial statements. We are responsible for the direction,

supervision and performance of the group audit. We remain

solely responsible for our audit opinion.

We comunicate with those charged with governance regarding,

among other maters, the planed scope and timing of the audit

and significant audit findings, including any significant deficiencies

in internal control that we identify during our audit.

We also provide those charged with governance with a statement

that we have complied with relevant ethical requirements regarding

independence, and to comunicate with them al relationships

and other maters that may reasonably be thought to bear on our

independence, and where aplicable, actions taken to eliminate

threats or safeguards aplied.

---

Independent Auditor’s Report

独立核数师报告

Easyknit International Holdings Limited 2023/24 Anual Report

AUDITOR’S RESPONSIBILITIES FOR THE

AUDIT OF THE CONSOLIDATED FINANCIAL

STATEMENTS (Continued)

From the maters comunicated with those charged with

governance, we determine those maters that were of most

significance in the audit of the consolidated financial statements

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

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

regulation precludes public disclosure about the mater or when,

in extremely rare circumstances, we determine that a mater

should not be comunicated in our report because the adverse

consequences of doing so would reasonably be expected to

outweigh the public interest benefits of such comunication.

The engagement partner on the audit resulting in the independent

auditor’s report is Leung Chui Shan.

Deloite Touche Tohmatsu

Certified Public Acountants

Hong Kong

27 June 2024

核数师就审计综合财务报表承担

的责任（续）

从与治理层沟通的事项中，我们确定哪些

事项对本期综合财务报表的审计最为重要，

因而构成关键审计事项。我们在核数师报

告中描述这些事项，除非法律法规不允许

公开披露这些事项，或在极端罕见的情况

下，如果合理预期在我们报告中沟通某事

项造成的负面后果超过产生的公众利益，

我们决定不应在报告中沟通该事项。

出具本独立核数师报告的审计专案合伙人

是梁翠珊。

德勤‧关黄陈方会计师行

执业会计师

香港

2024年6月27日

---

2024
2024年
HK$’000
千港元
169,971
43,101
13,061
981
227,114
(169,038)
58,076
3,021
(24,264)
(111,224)
(1,175)
(84,162)
(59,766)
(47,333)
—
—
(1,959)
(2,119)
2,675
1,775
717
137
(126,622)
(392,223)
(21,991)
(414,214)

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

永义国际集团有限公司 2023/24年报

For the year ended 31 March 2024 截至2024年3月31日止年度

2023年

NOTESHK$’000

附注千港元

Continuing operations持续经营业务

Revenue营业额5

Sales of properties销售物业28,647

Rental income租金收入43,255

Interest income from loan financing来自贷款融资之利息收入13,224

Building management楼宇管理1,636

86,762

Cost of properties sold and services

rendered

销售物业及提供服务成本

(27,777)

Gros profit毛利58,985

Other income, gains and loses其他收入、收益及亏损32,986

Distribution and seling expenses经销成本(11,415)

Administrative expenses行政开支(108,968)

Other expenses其他开支(384)

(Write-down) write-back on properties

held for development for sale, net

（撇减）拨回持作出售发展物

业净额2211,832

Write-down on properties held for

sale

撇减持作出售物业

—

(Los) gain on changes in fair value of

investment properties

投资物业之公平值变动（亏损）

收益15191,361

Los on revaluation of intangible

asets

无形资产之重估亏损

21(5,847)

Impairment los on intangible asets无形资产之减值亏损21(3,207)

Net los on changes in fair value of

financial asets at fair value through

profit or los

按公平值计入损益之金融资

产之公平值变动亏损净额

(62,879)

Release on disposal of debt

instruments at fair value through

other comprehensive income

出售时解除按公平值计入其

他全面收益之债务工具

—

Reversal (recognition) of impairment

los on financial asets, net:

金融资产之减值亏损拨回

（确认）净额：

— Loans receivable— 应收贷款20(11,783)

— Debt instruments at fair value

through other comprehensive

income

— 按公平值计入其他全面

收益之债务工具

(5,378)

— Debt instruments at amortised

cost

— 按摊销成本计量之债务

工具19119

Share of results of joint ventures分占合营公司业绩109

Finance costs融资成本7(67,673)

(Los) profit before taxation除税前（亏损）溢利817,858

Income tax (expense) credit所得税（开支）抵免107,483

(Los) profit for the year from

continuing operations

来自持续经营业务之本年度

（亏损）溢利25,341

---

2024
2024年
HK$’000
千港元
5,655
(408,559)
1,078
(1,439)
2,119
(1,775)
(17)
(408,576)
(254,739)
1,504
(253,235)
(159,475)
4,151
(155,324)
(408,559)

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

Easyknit International Holdings Limited 2023/24 Anual Report

For the year ended 31 March 2024 截至2024年3月31日止年度

2023年

NOTEHK$’000

附注千港元

Discontinued operation已终止经营业务

Profit for the year from discontinued

operation

来自已终止经营业务之

本年度溢利114,602

(Los) profit for the year本年度（亏损）溢利29,943

Other comprehensive income

(expense)

其他全面收益（开支）

Items that may be reclasified

subsequently to profit or los:

随后可能重新分类至损益之

项目：

Exchange diferences arising on

translation of financial statements

of foreign operations

换算海外业务财务报表产

生之汇兑差额

(36,244)

Change in fair value of debt

instruments at fair value through

other comprehensive income

按公平值计入其他全面收

益之债务工具之公平值

变动(3,389)

Release on disposal of debt

instruments at fair value through

other comprehensive income

出售时解除按公平值计入

其他全面收益之债务工

具—

(Reversal) recognition of impairment

los on debt instruments

at fair value through other

comprehensive income included

in profit or los, net

计入损益之按公平值计入

其他全面收益之债务工

具之减值亏损（拨回）确

认净额

5,378

Other comprehensive expense

for the year

本年度之其他全面开支

(34,255)

Total comprehensive expense

for the year

本年度之全面开支总额

(4,312)

(Los) profit for the year atributable

to owners of the Company:

本公司拥有人应占本年度

（亏损）溢利：

— from continuing operations—来自持续经营业务10,905

— from discontinued operation—来自已终止经营业务2,375

(Los) profit for the year atributable

to owners of the Company

本公司拥有人应占本年度

（亏损）溢利13,280

(Los) profit for the year atributable

to non-controling interests:

非控股权益应占本年度（亏损）

溢利：

— from continuing operations—来自持续经营业务14,436

— from discontinued operation—来自已终止经营业务2,227

(Los) profit for the year atributable

to non-controling interests

非控股权益应占本年度（亏损）

溢利16,663

(Los) profit for the year本年度（亏损）溢利29,943

---

2024
2024年
HK$’000
千港元
(255,125)
1,881
(253,244)
(160,184)
4,852
(155,332)
(408,576)
HK$
港元
(3.50)
(4.20)
(3.52)
(4.24)

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

永义国际集团有限公司 2023/24年报

For the year ended 31 March 2024 截至2024年3月31日止年度

2023年

NOTEHK$’000

附注千港元

Total comprehensive (expense)

income atributable to owners of

the Company:

本公司拥有人应占全面（开支）

收益总额：

— from continuing operations— 来自持续经营业务(26)

— from discontinued operation— 来自已终止经营业务(17,402)

Total comprehensive expense

atributable to owners of

the Company

本公司拥有人应占全面开支

总额

(17,428)

Total comprehensive (expense)

income atributable to

non-controling interests:

非控股权益应占全面（开支）

收益总额：

— from continuing operations— 来自持续经营业务29,433

— from discontinued operation— 来自已终止经营业务(16,317)

Total comprehensive (expense)

income atributable to non-

controling interests

非控股权益应占全面（开支）

收益总额

13,116

Total comprehensive expense

for the year

本年度全面开支总额

(4,312)

(Los) earnings per share每股（亏损）盈利HK$

港元

From continuing and discontinued

operations

来自持续及已终止经营业务

— Basic—基本130.18

— Diluted—摊薄130.18

From continuing operations来自持续经营业务

— Basic—基本130.15

— Diluted—摊薄130.15

---

2024
2024年
HK$’000
千港元
191,445
168
500
2,069,773
351
6,264
100
22,576
112,354
1,030
285
2,404,846
3,021,999
2,646,550
58,850
—
205,590
58,918
1,955
313
32,583
307,435
6,334,193
—
6,334,193

Consolidated Statement of Financial Position

综合财务状况表

Easyknit International Holdings Limited 2023/24 Anual Report

At 31 March 2024 于2024年3月31日

2023年

NOTESHK$’000

附注千港元

Non-curent asets非流动资产

Property, plant and equipment物业、厂房及设备14196,783

Right-of-use asets使用权资产689

Intangible asets无形资产21500

Investment properties投资物业152,194,541

Interests in joint ventures于合营公司的权益214

Financial asets at fair value through

profit or los

按公平值计入损益之

金融资产1748,930

Debt instruments at fair value

through other comprehensive

income

按公平值计入其他全面

收益之债务工具

Debt instruments at amortised cost按摊销成本计量之债务

工具1936,614

Loans receivable应收贷款2030,621

Defered tax asets递延税项资产2816,862

Deposits按金285

2,526,510

Curent asets流动资产

Properties held for development

for sale

持作出售发展物业

224,770,716

Properties held for sale持作出售物业728,950

Trade and other receivables贸易及其他应收款项2366,230

Prepaid income tax预付所得税25,424

Financial asets at fair value through

profit or los

按公平值计入损益之

金融资产17142,230

Loans receivable应收贷款20159,272

Debt instruments at amortised cost按摊销成本计量之

债务工具19—

Debt instruments at fair value

through other comprehensive

income

按公平值计入其他全面

收益之债务工具

Time deposits over thre months三个月以上之定期存款24—

Cash and cash equivalents现金及现金等价物24398,894

6,292,340

Asets clasified as held for sale分类为持作出售资产

— investment properties—投资物业15370,114

6,662,454

---

2024
2024年
HK$’000
千港元
151,991
—
35,340
212,531
65,041
184
2,323,047
2,788,134
3,546,059
5,950,905
—
1,348,814
—
1,348,814
4,602,091
7,399
2,399,654
2,407,053
2,195,038
4,602,091

Consolidated Statement of Financial Position

综合财务状况表

永义国际集团有限公司 2023/24年报

At 31 March 2024 于2024年3月31日

2023年

NOTESHK$’000

附注千港元

Curent liabilities流动负债

Trade and other payables贸易及其他应付款项25118,920

Deposit received for disposal of

asets clasified as held for sale

出售分类为持作出售资产

所收按金226,802

Contract liabilities合约负债2529,085

Amount due to a non-controling

shareholder

应付一位非控股东款项

26211,694

Tax payable应付税项55,644

Lease liabilities租赁负债408

Secured bank borowings有抵押银行借贷 271,615,464

2,258,017

Net curent asets流动资产净值4,404,437

Total asets les curent liabilities资产总额减流动负债6,930,947

Non-curent liabilities非流动负债

Defered tax liabilities递延税项负债2824,537

Secured bank borowings有抵押银行借贷271,913,713

Lease liabilities租赁负债312

1,938,562

4,992,385

Capital and reserves资本及储备

Share capital股本297,399

Reserves储备3,444,404

Equity atributable to owners

of the Company

本公司拥有人应占权益

3,451,803

Non-controling interests非控股权益1,540,582

4,992,385

The consolidated financial statements on pages 103 to 254 were

aproved and authorised for isue by the Board of Directors on 27

June 2024 and are signed on its behalf by:

LUI YUK CHUKON HO YAN CANDY

雷玉珠官可欣

DIRECTORDIRECTOR

董事董事

董事会于2024年6月27日批准及授权发表第

103页至254页之综合财务报表，并由下列

董事代表签署：

---

7,39 9	202,27 2	196,56 5	58 1	(15,848 )	9,80 0	220,93 7	(9,499)	69,872	—	2,769,724	3,451,803	1,540,582	4,992,385
—	—	—	—	765	—	—	—	—	—	—	765	313	1,078
—	—	—	—	—	—	—	(865)	—	—	—	(865)	(574)	(1,439)
—	—	—	—	—	—	—	563	—	—	—	563	1,556	2,119
—	—	—	—	—	—	—	(472)	—	—	—	(472)	(1,303)	(1,775)
—	—	—	—	—	—	—	—	—	—	(253,235 )	(253,235 )	(155,324 )	(408,559 )
—	—	—	—	765	—	—	(774)	—	—	(253,235 )	(253,244 )	(155,332 )	(408,576 )
—	—	—	—	2,102	—	—	—	—	—	(757,318)	(755,216)	779,966	24,750
—	—	—	—	—	—	—	—	(40,624)	—	10,802	(29,822)	29,822	—
—	—	—	—	—	—	—	—	—	(6,468 )	—	(6,468 )	—	(6,468 )
7,399	202,272	196,565	581	(12,981)	9,800	220,937	(10,273)	29,24 8	(6,46 8)	1,769,97 3	2,407,05 3	2,195,03 8	4,602,09 1

Consolidated Statement of Changes in Equity

综合权益变动表

Easyknit International Holdings Limited 2023/24 Anual Report

For the year ended 31 March 2024 截至2024年3月31日止年度

Atributable to owners of the Company

本公司拥有人应占

Share

capital

Share

premium

Capital

reserve

Share

options

reserve

Translation

reserve

Special

reserve

Contributed

surplus

Fair value

through other

comprehensive

income reserve

Property

revaluation

reserve

Treasury

shares

Acumulated

profitsTotal

Non-

controling

interestTotal

股本股份溢价股本储备购股权储备汇兑储备特别储备实缴盈余

按公平值

计入其他

全面收益储备物业重估储备库存股份累计溢利总计非控股权益总计

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

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

(note a)(note b)(note c)(note d)

（附注a）（附注b）（附注c）（附注d）

At 1 April 2022于2022年4月1日7,399202,272196,56558110,3159,800220,937(10,323)69,872—3,470,2884,177,706759,8114,937,517

Exchange diferences arising on

translation of foreign operations

换算海外业务产生之

汇兑差额—(31,532)—(31,532)(4,712)(36,244)

Change in fair value of debt

instruments at fair value through

other comprehensive income

按公平值计入其他全面收益

之债务工具之公平值

变动—(2,846)—(2,846)(543)(3,389)

Impairment los on debt instruments

at fair value through other

comprehensive income included

in profit or los

计入损益之按公平值计入

其他全面收益之债务

工具之减值亏损

—3,670—3,6701,7085,378

Profit for the year本年度溢利—13,28013,28016,66329,943

Total comprehensive (expense)

income for the year

本年度全面（开支）收益

—(31,532)—824—13,280(17,428)13,116(4,312)

Demed disposal of partial interest

in a subsidiary upon placing of

shares (note 16)

于配售股份后视为出售于一

间附属公司之部分权益

（附注16）—4,351—(995,803)(991,452)1,050,63259,180

Acquisition of aditional interest in

a subsidiary by conversion of

convertible notes (note 16)

通过转换可换股票据收购一

间附属公司额外权益

（附注16）—1,018—281,959282,977(282,977)—

At 31 March 2023于2023年3月31日

Exchange diferences arising on

translation of financial statements

of foreign operations

换算海外业务财务报表产生

之汇兑差额

Change in fair value of debt

instruments at fair value through

other comprehensive income

按公平值计入其他全面收益

之债务工具之公平值

变动

Release on disposal of debt

instruments at fair value through

other comprehensive income

出售时解除按公平值计入

其他全面收益之

债务工具

Reversal of impairment los on debt

asets at fair value through other

comprehensive income included

in profit or los

计入损益之按公平值计入

其他全面收益之债务

资产之减值亏损

拨回

Los for the year本年度亏损

Total comprehensive income

(expense) for the year

本年度全面收益

（开支）

Demed disposal of partial interest in

a subsidiary upon placing of share

于配售股份后视为出售于一

间附属公司之部分权益

Release of property revaluation

reserve upon disposal of the

properties

出售物业时解除物业

重估储备

Repurchase of shares by a subsidiary附属公司购回股份

At 31 March 2024于2024年3月31日

---

Consolidated Statement of Changes in Equity

综合权益变动表

永义国际集团有限公司 2023/24年报

For the year ended 31 March 2024 截至2024年3月31日止年度

Notes:

(a) The capital reserve of the Group represents the credit arising from

the reduction of share capital of the Company in October 2006.

(b) The special reserve of the Group represents the diference betwen

the nominal value of the share capital isued by the Company and

the nominal value of the share capital and share premium of the

companies forming the Group pursuant to the group reorganisation

prior to the listing of the Company’s shares in 1995.

(c) The contributed surplus of the Group represents the credit arising

from the reduction of certain reserves of the Company in August

2004.

(d) The property revaluation reserve of the Group includes the gain on

revaluation of certain leasehold properties of the Group.

附注：

(a) 本集团之股本储备代表藉于2006年10月股

本削减所产生之进账。

(b) 本集团之特别储备代表本公司已发行股本

面值与现时组成本集团（根据本公司股份

在1995年上市前之集团重组）属下各公司

之股本面值及股份溢价之差额。

(c) 本集团之实缴盈余代表本公司于2004年8

月削减若干储备之进账。

(d) 本集团之物业重估储备包括本集团若干租

约物业之重估收益。

---

2024
2024年
HK$’000
千港元
(349,243)
(21,990)
126,622
6,740
521
(3,184)
47,333
29
(66,611)
84,162
59,766
1,755
2,119
(2,675)
(1,775)
(717)
(137)
—
—
—
(117,285)
(408,774)
163,978
(42,093)
28,312
21,296
27,939
6,255

Consolidated Statement of Cash Flows

综合现金流量表

Easyknit International Holdings Limited 2023/24 Anual Report

For the year ended 31 March 2024 截至2024年3月31日止年度

2023年

HK$’000

千港元

Cash flows from operating activities来自经营活动之现金流量

(Los) profit before taxation除税前（亏损）溢利26,509

Adjustments for:经调整：

Interest income利息收入(19,796)

Interest expense利息开支67,673

Depreciation of property, plant and

equipment

物业、厂房及设备之折旧

7,021

Depreciation of right-of-use asets使用权资产之折旧393

Dividend income from investments来自投资之股息收入(11,641)

Los (gain) on changes in fair value of

investment properties

投资物业之公平值变动亏损

（收益）(200,225)

Los on disposal/write-of of property,

plant and equipment

出售╱撇减物业、厂房及设

备之亏损—

Gain on disposal of investment

properties

出售投资物业之收益

—

Write-down (write-back) on properties

held for development for sale, net

撇减（拨回）持作出售发展物

业净额(11,832)

Write-down on properties held for sale撇减持作出售物业—

Net los on changes in fair value of

financial asets at fair value through

profit or los (“FVTPL”)

按公平值计入损益（「按公平

值计入损益」）之金融资产之

公平值变动亏损净额68,271

Release on disposal of debt

instruments at fair value through

other comprehensive income

(“FVTOCI”)

出售时解除按公平值计入其

他全面收益（「按公平值计入

其他全面收益」）之债务工具

—

(Reversal) recognition of impairment

los on loans receivable, net

应收贷款之减值亏损（拨回）

确认净额11,562

(Reversal) recognition of impairment

los on debt instruments at FVTOCI

按公平值计入其他全面收益

之债务工具之减值亏损（拨

回）确认5,378

Reversal of impairment los on debt

instruments at amortised cost

按摊销成本计量之债务工具

之减值亏损拨回(119)

Share of results of joint ventures分占合营公司业绩(109)

Los on revaluation of intangible asets无形资产之重估亏损5,847

Impairment los on intangible asets无形资产之减值亏损3,207

Writen-of of other payable撇销其他应付款项(1,732)

Operating cash flows before movements in

working capital

营运资金变动前之经营现金流量

(49,593)

Increase in properties held for development

for sale

持作出售发展物业增加

(263,348)

Decrease in properties held for sale持作出售物业减少23,391

(Increase) decrease in financial asets at

FVTPL

按公平值计入损益之金融资产

（增加）减少35,410

Decrease in trade and other receivables贸易及其他应收款项减少101,066

Decrease in loans receivable应收贷款减少44,525

Increase (decrease) in trade and other

payables

贸易及其他应付款项增加

（减少）(32,329)

Increase in contract liabilities合约负债增加12,551

---

2024
2024年
HK$’000
千港元
(320,372)
(6,159)
(25,974)
—
3,184
13,061
(336,260)
202,426
75,323
18,857
12,800
8,929
10
(32,583)
(1,443)
(114)
—
—
—
284,205
649,364
24,750
837
(505,968)
(189,505)
(6,468)
(536)
(500)
(28,026)

Consolidated Statement of Cash Flows

综合现金流量表

永义国际集团有限公司 2023/24年报

For the year ended 31 March 2024 截至2024年3月31日止年度

2023年

HK$’000

千港元

Cash used in operations经营所用现金(128,327)

Hong Kong Profits Tax paid已付香港利得税(5,910)

People’s Republic of China (“PRC”)

Enterprise Income Tax (“EIT”) paid

已付中华人民共和国（「中国」）

企业所得税（「企业所得税」）(26,776)

Hong Kong Profits Tax refunded已退回香港利得税108

Dividend received已收股息11,641

Interest received from loan financing来自贷款融资的已收利息13,727

Net cash used in operating activities用于经营活动之现金净额(135,537)

Cash flows from investing activities来自投资活动之现金流量

Proceds from/deposit received for

disposal of asets clasified as held for

sale

出售分类为持作出售资产

所得款项╱所收按金

224,253

Proceds from disposal of investment

properties

出售投资物业之所得款项

68,150

Proceds from disposal/maturity of

financial asets at FVTPL

按公平值计入损益之金融资产

之出售╱到期之所得款项731,575

Proceds from repayment of debt

instruments at amortised cost

偿还按摊销成本计量之债务

工具所得款项20,022

Other interest received其他已收利息6,924

Proceds from disposal of property, plant

and equipment

出售物业、厂房及设备之

所得款项—

Placement of time deposits over thre

months

存入三个月以上之定期存款

—

Purchase of property, plant and

equipment

购入物业、厂房及设备

(578)

Advance to a joint venture预付一间合营公司的款项(1,921)

Proceds from disposal of intangible

asets

出售无形资产之所得款项

Acquisition of financial asets at FVTPL收购按公平值计入损益之

金融资产(625,359)

Purchase of intangible asets购入无形资产(2,839)

Net cash from investing activities来自投资活动之现金净额420,628

Cash flows from financing activities来自融资活动之现金流量

Bank borowings raised筹集银行借贷670,504

Proceds from placing of shares

by a subsidiary

一间附属公司配售股份之

所得款项59,180

Advance from a non-controling

shareholder

一位非控股东之垫支

52,580

Repayment of bank borowings偿还银行借贷(696,260)

Interest paid已付利息(144,121)

Repurchase of shares by a subsidiary附属公司购回股份—

Repayment of lease liabilities偿还租赁负债(398)

Payment of loan arangement fe支付贷款安排费用(8,179)

Net cash used in financing activities用于融资活动之现金净额(66,694)

---

2024
2024年
HK$’000
千港元
(80,081)
398,894
(11,378)
307,435

Consolidated Statement of Cash Flows

综合现金流量表

Easyknit International Holdings Limited 2023/24 Anual Report

For the year ended 31 March 2024 截至2024年3月31日止年度

2023年

HK$’000

千港元

Net (decrease) increase in cash and

cash equivalents

现金及现金等价物（减少）增加

净额218,397

Cash and cash equivalents at begining of

the year

年初现金及现金等价物

184,425

Efect of foreign exchange rate changes外汇率变动之影响(3,928)

Cash and cash equivalents at end of

the year, represented by bank balances

and cash

年末现金及现金等价物，

指银行结余及现金

398,894

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. GENERAL INFORMATION

Easyknit International Holdings Limited (the “Company”; the

Company and its subsidiaries are colectively refered to as

the “Group”) is incorporated in Bermuda as an exempted

company with limited liability and its shares are listed on

The Stock Exchange of Hong Kong Limited (the “Stock

Exchange”). The adreses of the registered ofice and the

principal place of busines of the Company are disclosed in

the “Corporate Information” section of the anual report.

The Company is an investment holding company. The

principal activities of the Company’s principal subsidiaries are

set out in note 39. The Group also operated in the PRC which

was discontinued in prior year (se note 11).

The consolidated financial statements are presented in Hong

Kong dolars (“HK$”) which is also the functional curency of

the Company.

2. APLICATION OF NEW AND

AMENDMENTS TO HONG KONG

FINANCIAL REPORTING STANDARDS

(“HKFRSs”)

New and amendments to HKFRSs that are

mandatorily efective for the curent year

In the curent year, the Group has aplied the folowing

new and amendments to HKFRSs isued by the Hong Kong

Institute of Certified Public Acountants (“HKICPA”) for the

first time, which are mandatorily efective for the Group’s

anual periods begining on 1 April 2023 for the preparation

of the consolidated financial statements:

HKFRS 17 (including the October

2020 and February 2022

Amendments to HKFRS 17)

Insurance Contracts

Amendments to HKAS 1 and

Practice Statement 2

Disclosure of Acounting Policies

Amendments to HKAS 8Definition of Acounting Estimates

Amendments to HKAS 12Defered Tax related to Asets and

Liabilities arising from a Single

Transaction

Amendments to HKAS 12International Tax Reform-Pilar Two

Model Rules

1. 一般资料

永义国际集团有限公司（「本公司」；本

公司及其附属公司统称为「本集团」）于

百慕达注册成立为获豁免有限公司，

其股份在香港联合交易所有限公司（「联

交所」）上市。本公司的注册办事处地

址及主要营业地点于年报「公司资料」

一节披露。

本公司乃一间投资控股公司。本公司

之主要附属公司主要从事之业务已

载于附注39。本集团亦于中国营运，

而该营运已于过往年度终止（见附注

11）。

综合财务报表已按港元（「港元」）列值，

港元亦为本公司之功能货币。

2. 应用新订及经修订香港财务

报告准则（「香港财务报告准

则」）

于本年度强制生效之新订及经修

订香港财务报告准则

于本年度，本集团已首次应用下列由

香港会计师公会（「香港会计师公会」）

所颁布之新订及经修订香港财务报告

准则，就编制综合财务报表而言，该

等经修订准则于2023年4月1日开始的

本集团年度期间强制生效：

香港财务报告准则第17号

（包括香港财务报告准

则第17号2020年10月及

2022年2月修订本）

保险合约

香港会计准则第1号修订本

及实务公告第2号

会计政策之披露

香港会计准则第8号修订本会计估计之定义

香港会计准则第12号

修订本

与单一交易产生的

资产和负债相

关的递延税项

香港会计准则第12号

修订本

国际税务变革

— 支柱二规则

范本

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

2. 应用新订及经修订香港财务

报告准则（「香港财务报告准则」）

（续）

于本年度强制生效之新订及经修

订香港财务报告准则（续）

除下文所述者外，于本年度采用的新

订及经修订香港财务报告准则并无对

本集团于本年度及过往年度的财务状

况及表现，及╱或该等综合财务报表

所载披露资料构成任何重大影响。

应用香港会计准则第1号修订本及

香港财务报告准则实务公告第2号

「会计政策之披露」之影响

本集团于本年度首次应用该修订本。

香港会计准则第1号「财务报表之呈列」

经已修订，以「重要会计政策资料」取

代所有「主要会计政策」一词。如会计

政策资料与实体财务报表所载其他资

料一并考虑时，可合理预期会影响一

般用途财务报表之主要使用者根据该

等财务报表所作决定，则该等资料属

重要会计政策资料。

该修订本亦厘清，会计政策资料可能

因相关交易之性质、其他事件或状况

而属重要，即使涉及金额并不重大。

然而，并非所有与重大交易、其他事

件或状况有关的会计政策资料本身属

重要。倘实体选择披露非重要会计政

策资料，则有关资料不得掩盖重要会

计政策资料。

香港财务报告准则实务公告第2号「作

出重要性判断」 （「实务公告」）亦经修订，

以说明实体如何将「四步法评估重要

性流程」应用于会计政策披露，以及

判断有关会计政策之资料对其财务报

表是否重要。实务公告中已增加指导

及示例。

2. APLICATION OF NEW AND

AMENDMENTS TO HONG KONG

FINANCIAL REPORTING STANDARDS

(“HKFRSs”) (Continued)

New and amendments to HKFRSs that are

mandatorily efective for the curent year

(Continued)

Except as described below, the aplication of the new

and amendments to HKFRSs in the curent year has had

no material impact on the Group’s financial positions and

performance for the curent and prior years and/or on

the disclosures set out in these consolidated financial

statements.

Impacts on aplication of Amendments to HKAS 1

and HKFRS Practice Statement 2 “Disclosure of

Acounting Policies”

The Group has aplied the amendments for the first time

in the curent year. HKAS 1 “Presentation of Financial

Statements” is amended to replace al instances of the term

“significant acounting policies” with “material acounting

policy information”. Acounting policy information is material

if, when considered together with other information included

in an entity’s financial statements, it can reasonably be

expected to influence decisions that the primary users of

general purpose financial statements make on the basis of

those financial statements.

The amendments also clarify that acounting policy

information may be material because of the nature of the

related transactions, other events or conditions, even if the

amounts are imaterial. However, not al acounting policy

information relating to material transactions, other events or

conditions is itself material. If an entity choses to disclose

imaterial acounting policy information, such information

must not obscure material acounting policy information.

HKFRS Practice Statement 2 “Making Materiality

Judgements” (the “Practice Statement”) is also amended

to ilustrate how an entity aplies the “four-step materiality

proces” to acounting policy disclosures and to judge

whether information about an acounting policy is material to

its financial statements. Guidance and examples are aded to

the Practice Statement.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

2. 应用新订及经修订香港财务

报告准则（「香港财务报告准则」）

（续）

于本年度强制生效之新订及经修

订香港财务报告准则（续）

应用香港会计准则第1号修订本及

香港财务报告准则实务公告第2号

「会计政策之披露」之影响（续）

应用该修订本对本集团财务状况及表

现并无重大影响，惟对综合财务报表

附注3所载本集团会计政策之披露造

成影响。

已颁布但尚未生效之经修订香港

财务报告准则

本集团并无提早应用已颁布但尚未生

效的下列经修订香港财务报告准则：

香港财务报告准则

第10号及香港会

计准则第28号修

订本

投资者与其联营公司或

合营公司间的资产出

售或投入

香港财务报告准则

第16号修订本

售后回租中的租赁负债

香港会计准则第1号

修订本

将负债分类为流动或非

流动以及香港诠释

第5号（2020年）之相

关修订

香港会计准则第1号

修订本

附带契诺之非流动负债

香港会计准则第7号

及香港财务报告

准则第7号修订本

供应商融资安排

香港会计准则第21号

修订本

缺乏可兑换性

于待定日期或之后开始之年度期间

生效。

于2024年1月1日或之后开始之年度期

间生效。

于2025年1月1日或之后开始之年度期

间生效。

除下述经修订香港财务报告准则外，

本公司董事预计，应用所有其他经修

订香港财务报告准则于可预见将来不

会对综合财务报表造成重大影响。

2. APLICATION OF NEW AND

AMENDMENTS TO HONG KONG

FINANCIAL REPORTING STANDARDS

(“HKFRSs”) (Continued)

New and amendments to HKFRSs that are

mandatorily efective for the curent year

(Continued)

Impacts on aplication of Amendments to HKAS

1 and HKFRS Practice Statement 2 “Disclosure of

Acounting Policies” (Continued)

The aplication of the amendments has had no material

impact on the Group’s financial positions and performance

but has afected the disclosure of the Group’s acounting

policies set out in note 3 to the consolidated financial

statements.

Amendments to HKFRSs in isue but not yet

efective

The Group has not early aplied the folowing amendments

to HKFRSs that have ben isued but are not yet efective:

Amendments to HKFRS 10 and

HKAS 28

Sale or Contribution of Asets

betwen an Investor and its

Asociate or Joint Venture

Amendments to HKFRS 16Lease Liability in a Sale and

Leaseback

Amendments to HKAS 1Clasification of Liabilities as Curent

or Non-curent and related

amendments to Hong Kong

Interpretation 5 (2020)

Amendments to HKAS 1Non-curent Liabilities with

Covenants

Amendments to HKAS 7 and

HKFRS 7

Suplier Finance Arangements

Amendments to HKAS 21Lack of Exchangeability

Efective for anual periods begining on or after a date to be

determined.

Efective for anual periods begining on or after 1 January

2024.

Efective for anual periods begining on or after 1 January

2025.

Except for the amendments to HKFRSs mentioned below,

the directors of the Company anticipate that the aplication

of al other amendments to HKFRSs wil have no material

impact on the consolidated financial statements in the

foreseable future.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

2. 应用新订及经修订香港财务

报告准则（「香港财务报告准则」）

（续）

已颁布但尚未生效之经修订香港

财务报告准则（续）

香港会计准则第1号修订本「将负

债分类为流动或非流动以及香港

诠释第5号（2020年）之相关修订

（「2020年修订本」）」及香港会计准

则第1号修订本「非流动负债的修订

契约（「2022年修订本」）」

2020年修订本就评估自报告日期起至

少十二个月之延期结付权利提供厘清

及额外指引，以将负债分类为流动或

非流动，其中：

‧ 厘清倘若负债之条款可让交易

对手有选择权，透过转让实体自

身之权益工具来清偿负债，仅当

该实体将选择权单独确认为应

用香港会计准则第32号「金融工

具：呈列」之权益工具时，此等

条款才不会影响将负债分类为流

动或非流动。

‧ 订明将负债分类为流动或非流

动负债应基于报告期末已存在

之权利。具体而言，该等修订本

厘清分类不应受到管理层意图

或期望在12个月内清偿债务所影

响。

对于自报告日起至少12个月之延迟结

付以遵守契约为条件的权利，2020年

修订本提出的要求已被2022年修订本

所修改。2022年修订本订明，实体须

于报告期末或之前遵守的契诺方会影

响实体于报告日期后至少十二个月内

延迟结清负债的权利。仅须于报告期

后遵守的契诺，对该权利于报告期末

是否存在并无影响。

2. APLICATION OF NEW AND

AMENDMENTS TO HONG KONG

FINANCIAL REPORTING STANDARDS

(“HKFRSs”) (Continued)

Amendments to HKFRSs in isue but not yet

efective (Continued)

Amendments to HKAS 1 “Clasification of

Liabilities as Curent or Non-curent and related

amendments to Hong Kong Interpretation 5 (2020)

(the “2020 Amendments”)” and Amendments to

HKAS 1 “Non-curent Liabilities with Covenants

(the “2022 Amendments”)”

The 2020 Amendments provide clarification and aditional

guidance on the asesment of right to defer setlement for

at least twelve months from reporting date for clasification

of liabilities as curent or non-curent, which:

• , at the

option of the counterparty, result in its setlement by

the transfer of the entity’s own equity instruments,

these terms do not afect its clasification as curent

or non-curent only if the entity recognises the option

separately as an equity instrument aplying HKAS 32

“Financial Instruments: Presentation”.

• specify that the clasification of liabilities as curent

or non-curent should be based on rights that are

in existence at the end of the reporting period.

Specificaly, the amendments clarify that the

clasification should not be afected by management

intentions or expectations to setle the liability within 12

months.

For rights to defer setlement for at least twelve months

from reporting date which are conditional on the compliance

with covenants, the requirements introduced by the 2020

Amendments have ben modified by the 2022 Amendments.

The 2022 Amendments specify that only covenants with

which an entity is required to comply with on or before the

end of the reporting period afect the entity’s right to defer

setlement of a liability for at least twelve months after the

reporting date. Covenants which are required to comply with

only after the reporting period do not afect whether that

right exists at the end of the reporting period.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

2. 应用新订及经修订香港财务

报告准则（「香港财务报告准则」）

（续）

已颁布但尚未生效之经修订香港

财务报告准则（续）

香港会计准则第1号修订本「将负

债分类为流动或非流动以及香港

诠释第5号（2020年）之相关修订

（「2020年修订本」）」及香港会计准

则第1号修订本「非流动负债的修订

契约（「2022年修订本」）」（续）

此外，2022年修订本订明有关资料的

披露要求，使财务报表使用者了解在

该实体将贷款安排产生的负债分类为

非流动负债，而实体延迟结清该等负

债的权利视乎实体于报告期后十二个

月内是否遵守契诺的情况下，则负债

可能须于报告期后十二个月内偿还的

风险。

2022年修订本亦将应用2020年修订

本的生效日期推迟到2024年1月1日或

之后开始的年度报告期间。2022年修

订本与2020年修订本于2024年1月1日

或之后开始的年度报告期间生效，并

允许提早应用。倘实体在颁布2022年

修订本后就早期应用2020年修订本，

该实体亦应在该期间应用2022年修订

本。

于2024年3月31日，本集团拥有延期结

付1,348,814,000港元之借贷之权利，

惟自报告日期起计十二个月内须遵守

若干财务比率。由于本集团于2024年

3月31日符合有关比率，该等借贷分

类为非流动负债。于应用2022年修订

本后，这些借款仍被分类为非流动，

因为本集团仅要求于报告期后遵守的

契诺并不影响报告日期结束时该权利

是否存在，而这些借款仍被分类为非

流动。

2. APLICATION OF NEW AND

AMENDMENTS TO HONG KONG

FINANCIAL REPORTING STANDARDS

(“HKFRSs”) (Continued)

Amendments to HKFRSs in isue but not yet

efective (Continued)

Amendments to HKAS 1 “Clasification of

Liabilities as Curent or Non-curent and related

amendments to Hong Kong Interpretation 5 (2020)

(the “2020 Amendments”)” and Amendments to

HKAS 1 “Non-curent Liabilities with Covenants

(the “2022 Amendments”)” (Continued)

In adition, the 2022 Amendments specify the disclosure

requirements about information that enables users of

financial statements to understand the risk that the liabilities

could become repayable within twelve months after the

reporting period, if the entity clasify liabilities arising from

loan arangements as non-curent when the entity’s right to

defer setlement of those liabilities is subject to the entity

complying with covenants within twelve months after the

reporting period.

The 2022 Amendments also defer the efective date

of aplying the 2020 Amendments to anual reporting

periods begining on or after 1 January 2024. The 2022

Amendments, together with the 2020 Amendments, are

efective for anual reporting periods begining on or after

1 January 2024, with early aplication permited. If an entity

aplies the 2020 amendments for an earlier period after the

isue of the 2022 Amendments, the entity should also aply

the 2022 Amendments for that period.

As at 31 March 2024, the Group’s right to defer setlement

for borowings of HK$1,348,814,000 is subject to

compliance with certain financial ratios within 12 months

from the reporting date. Such borowings were clasified

as non-curent as the Group met such ratios at 31 March

2024. Upon the aplication of the 2022 Amendments, such

borowings wil stil be clasified as non-curent as the

covenants which the Group is required to comply with only

after the reporting period do not afect whether that right

exists at the end of the reporting date and such borowing

wil stil be clasified as non-curent.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料

3.1 编制综合财务报表基准

综合财务报表已根据香港会计

师公会颁布的香港财务报告准

则编制。就编制综合财务报表

而言，如果该信息被合理预期会

影响主要用户的决策，则该信息

被视为重要信息。此外，综合财

务报表包括联交所证券上市规则

（「上市规则」）及香港公司条例规

定的适用披露。

如下文之会计政策所载，除投

资物业、若干无形资产及若干金

融工具于报告期末以公平值或

重估金额计量外，综合财务报

表乃按历史成本法编制。

历史成本一般以换取货品及服

务之公平值代价为依据。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

3.1 Basis of preparation of consolidated

financial statements

The consolidated financial statements have ben

prepared in acordance with HKFRSs isued by

the HKICPA. For the purpose of preparation of the

consolidated financial statements, information is

considered material if such information is reasonably

expected to influence decisions made by primary

users. In adition, the consolidated financial statements

include aplicable disclosures required by the Rules

Governing the Listing of Securities on the Stock

Exchange (“Listing Rules”) and by the Hong Kong

Companies Ordinance.

The consolidated financial statements have ben

prepared on the historical cost basis except for

investment properties, certain intangible asets and

certain financial instruments which are measured at fair

values or revalued amounts, at the end of the reporting

period, as explained in the acounting policies set out

below.

Historical cost is generaly based on the fair value of

the consideration given in exchange for gods and

services.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.1 编制综合财务报表基准（续）

公平值指于计量日市场参与者

在进行有序交易中出售资产所收

取或转移负债所支付之价格，无

论该价格是否为可直接观察或

使用其他估值方法估计。在估

算一项资产或负债的公平值时，

倘市场参与者于计量日厘定资

产或负债的价格时会考虑资产

或负债的特点，则本集团亦会考

虑该等特点。该等综合财务报

表内计量及╱或披露而言的公

平值均根据该基准厘定，惟香

港财务报告准则第2号「股份为

基础支付」范围内之以股份为基

础支付之交易、根据香港财务报

告准则第16号「租赁」计量为租

赁交易及与公平值存在某些相

似之处但并非公平值之计量（例

如香港会计准则第2号「存货」之

可变现净值或香港会计准则第

36号「资产减值」之使用价值）则

除外。

非金融资产之公平值计量乃考

虑市场参与者透过最有效及最

合适使用该资产或透过销售其

至最有效及最合适使用该资产

之另一市场参与者以获得经济

效益之能力。

就以公平值交易之金融工具及

投资物业及使用不可观察输入

之估值方法以计量往后期间之

公平值，估值方法会标定以使估

值方法结果等同交易价格。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.1 Basis of preparation of consolidated

financial statements (Continued)

Fair value is the price that would be received to sel

an aset or paid to transfer a liability in an orderly

transaction betwen market participants at the

measurement date, regardles of whether that price is

directly observable or estimated using another valuation

technique. In estimating the fair value of an aset or a

liability, the Group takes into acount the characteristics

of the aset or liability if market participants would

take those characteristics into acount when pricing

the aset or liability at the measurement date. Fair

value for measurement and/or disclosure purposes in

these consolidated financial statements is determined

on such a basis, except for share-based payment

transactions that are within the scope of HKFRS 2

“Share-based Payment”, leasing transactions that are

acounted for in acordance with HKFRS 16 “Leases”

and measurements that have some similarities to fair

value but are not fair value, such as net realisable value

in HKAS 2 “Inventories” or value in use in HKAS 36

“Impairment of Asets”.

A fair value measurement of a non-financial aset takes

into acount a market participant’s ability to generate

economic benefits by using the aset in its highest and

best use or by seling it to another market participant

that would use the aset in its highest and best use.

For financial instruments and investment properties

which are transacted at fair value and a valuation

technique that unobservable inputs are to be used to

measure fair value in subsequent periods, the valuation

technique is calibrated so that the results of the

valuation technique equals the transaction price.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.1 编制综合财务报表基准（续）

此外，就财务报告而言，根据公

平值计量输入之可观察程度及

输入对整体公平值计量之重要

性，公平值计量可分类为第1级、

第2级或第3级，载述如下：

‧ 第1级输入指实体于计量日

可识别的资产或负债于活

跃市场之报价（未经调整）；

‧ 第2级输入指除包括在第1

级计入之报价外，可直接

或间接观察的资产或负债；

及

‧ 第3级输入指资产或负债的

不可观察输入。

3.2 重要会计政策资料

综合基准

综合财务报表包括本公司及由本

集团控制之实体之财务报表。

当本公司符合以下情况，即取得

控制权：

‧ 对投资对象行使权力；

‧ 就来自参与投资对象之可

变回报中承受风险或享有

权利；及

‧ 有能力行使权力以影响其

回报。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.1 Basis of preparation of consolidated

financial statements (Continued)

In adition, for financial reporting purposes, fair

value measurements are categorised into Level 1,

2 or 3 based on the degre to which the inputs to

the fair value measurements are observable and the

significance of the inputs to the fair value measurement

in its entirety, which are described as folows:

• Level 1 inputs are quoted prices (unadjusted) in

active markets for identical asets or liabilities that

the entity can aces at the measurement date;

• , other than quoted prices

included within Level 1, that are observable for

the aset or liability, either directly or indirectly;

and

• Level 3 inputs are unobservable inputs for the

aset or liability.

3.2 Material acounting policy information

Basis of consolidation

The consolidated financial statements incorporate

the financial statements of the Company and entities

controled by the Group. Control is achieved when the

Company:

• ;

• , or has rights, to variable returns from

its involvement with the investe; and

• has the ability to use its power to afect its

returns.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

综合基准（续）

倘有事实及情况显示上述三项

控制元素之一项或以上出现变动，

本集团将重新评估其是否取得

投资对象之控制权。

综合附属公司于本集团取得附属

公司的控制权时开始并于本集团

失去附属公司的控制权时终止。

具体而言，于本年度收购或出售

附属公司之收入及开支，会由本

集团取得控制权当日起直至本

集团终止控制附属公司之日计入

综合损益及其他全面收益表内。

本公司股东及非控股权益分占

损益及其他全面收益之各项目。

即使导致非控股权益为负数结

余，本公司股东及非控股权益会

分占附属公司之全面收益总额。

如有需要，附属公司之财务报表

会作出调整，以使其会计政策与

本集团之会计政策一致。

所有关本集团成员间交易之

集团内部资产及负债、权益、收

入、开支及现金流量已于综合账

目时全面撇销。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Basis of consolidation (Continued)

The Group reaseses whether or not it controls an

investe if facts and circumstances indicate that there

are changes to one or more of the thre elements of

control listed above.

Consolidation of a subsidiary begins when the Group

obtains control over the subsidiary and ceases when

the Group loses control of the subsidiary. Specificaly,

income and expenses of a subsidiary acquired or

disposed of during the year are included in the

consolidated statement of profit or los and other

comprehensive income from the date the Group gains

control until the date when the Group ceases to control

the subsidiary.

Profit or los and each item of other comprehensive

income are atributed to the owners of the

Company and to the non-controling interests. Total

comprehensive income of subsidiaries is atributed to

the owners of the Company and to the non-controling

interests even if this results in the non-controling

interests having a deficit balance.

When necesary, adjustments are made to the financial

statements of subsidiaries to bring their acounting

policies in line with the Group’s acounting policies.

Al intragroup asets and liabilities, equity, income,

expenses and cash flows relating to transactions

betwen members of the Group are eliminated in ful

on consolidation.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

综合基准（续）

本集团于现有附属公司的权

益变动

本集团于附属公司的权益变动

倘不会导致本集团失去对附属

公司的控制权，则列账为权益交

易。本集团权益相关部分及非控

股权益的账面值会作出调整以

反映其于附属公司的相关权益

变动，包括根据本集团及非控

股权益的比例重新分配本集团

与非控股权益之间的相关储备。

非控股权益的调整金额与已付

或已收代价公平值之间的任何

差额直接于权益中确认并归属

于本公司拥有人。

持作出售的非流动资产

倘非流动资产（及出售组别）之账

面值将主要通过销售交易而非

通过持续使用而收回，则会分

类为持作出售。此条件仅于资产

（或出售组别）可按其现况出售，

出售条件仅属出售该资产（或出

售组别）之一般惯常条款，且极

有可能出售时，方告达成。管理

层须进行有关出售，而出售预期

应可于分类日期计起一年内合资

格确认为已完成出售。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Basis of consolidation (Continued)

Changes in the Group’s interests in existing

subsidiaries

Changes in the Group’s interests in subsidiaries that

do not result in the Group losing control over the

subsidiaries are acounted for as equity transactions.

The carying amounts of the Group’s relevant

components of equity and the non-controling interests

are adjusted to reflect the changes in their relative

interests in the subsidiaries, including re-atribution

of relevant reserves betwen the Group and the

non-controling interests acording to the Group’s and

the non-controling interests’ proportionate interests.

Any diference betwen the amount by which the

non-controling interests are adjusted, and the fair value

of the consideration paid or received is recognised

directly in equity and atributed to owners of the

Company.

Non-curent asets held for sale

Non-curent asets (and disposal groups) are clasified

as held for sale if their carying amount wil be

recovered principaly through a sale transaction rather

than through continuing use. This condition is regarded

as met only when the aset (or disposal group) is

available for imediate sale in its present condition

subject only to terms that are usual and customary

for sales of such aset (or disposal group) and its sale

is highly probable. Management must be comited

to the sale, which should be expected to qualify for

recognition as a completed sale within one year from

the date of clasification.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

持作出售的非流动资产（续）

分类为持作出售的非流动资产（及

出售组别）乃按其先前账面值与

公平值减出售成本值两者之较低

者计量，惟继续按投资物业章

节所载的会计政策进行计量的

投资物业除外。

来自客户合约之营业额

当（或当）本集团于完成履约责任

时，即当特定的履约责任涉及的

货品或服务的「控制权」转移至

客户时确认营业额。

履约责任指一项明确货品或服务

（或一批货品或服务）或一系列大

致相同的明确货品或服务。

倘符合以下其中一项条件，控制

权随时间转移，营业额则可参

考完成相关履约责任的进度而

按时间确认：

‧ 客户于本集团履约时同时

收取及享用本集团履约所

提供的利益；

‧ 于履约时，本集团的履约

创建及增强客户控制的资

产；或

‧ 本集团的履约并未能创建

对本集团具有替代用途的

资产，而本集团有强制执

行权收取至今已履约的款

项。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Non-curent asets held for sale (Continued)

Non-curent asets (and disposal groups) clasified

as held for sale are measured at the lower of their

previous carying amount and fair value les costs to

sel, except for investment properties which continue

to be measured in acordance with the acounting

policies as set out in investment properties section.

Revenue from contracts with customers

The Group recognises revenue when (or as) a

performance obligation is satisfied, i.e. when “control”

of the gods or services underlying the particular

performance obligation is transfered to the customer.

A performance obligation represents a god or service

(or a bundle of gods or services) that is distinct or a

series of distinct gods or services that are substantialy

the same.

Control is transfered over time and revenue is

recognised over time by reference to the progres

towards complete satisfaction of the relevant

performance obligation if one of the folowing criteria is

met:

• the customer simultaneously receives and

consumes the benefits provided by the Group’s

performance as the Group performs;

• ’s performance creates or enhances

an aset that the customer controls as the Group

performs; or

• ’s performance does not create an

aset with an alternative use to the Group and the

Group has an enforceable right to payment for

performance completed to date.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

来自客户合约之营业额（续）

否则，营业额将于客户获得明确

货品或服务控制权时确认。

合约负债指本集团向客户转移本

集团已自客户收取代价（或应收

代价金额）的货品或服务的责任。

当物业合法所有权转移至客户时，

本集团将确认物业销售营业额，

即在客户能直接使用物业并且

实质取得该物业的所有剩余利

益时。

在一段时间内确认营业额：

计量完全完成履约责任的进

度

输出法

完全完成履约责任的进度是以

输出法为基础计量，即在直接

计量迄今已转移给客户的商品

或服务相对于合约项下承诺的

剩余商品或服务的价值的基础

上确认营业额。其最能反映本集

团于转让货品或服务控制权方

面的履约情况。

作为实际的权宜之计，若本集

团有权收取与本集团迄今已完

成的业务表现价值所直接对应

的金额，本集团按本集团有权开

具发票的金额确认营业额。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Revenue from contracts with customers

(Continued)

Otherwise, revenue is recognised at a point in time

when the customer obtains control of the distinct god

or service.

A contract liability represents the Group’s obligation to

transfer gods or services to a customer for which the

Group has received consideration for (or an amount of

consideration is due) from the customer.

The Group recognises revenue from property sales at

a point in time when legal title of property has ben

transfered to customer, being when the customer

has the ability to direct the use of the property and

obtain substantialy al of the remaining benefits of the

property.

Over time revenue recognition: measurement

of progres towards complete satisfaction of a

performance obligation

Output method

The progres towards complete satisfaction of a

performance obligation is measured based on output

method, which is to recognise revenue on the basis

of direct measurements of the value of the gods or

services transfered to the customer to date relative to

the remaining gods or services promised under the

contract, that best depict the Group’s performance in

transfering control of gods or services.

As a practical expedient, if the Group has a right to

consideration in an amount that coresponds directly

with the value of the Group’s performance completed

to date, the Group recognises revenue in the amount to

which the Group has the right to invoice.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

来自客户合约之营业额（续）

取得合约的增量成本

取得合约的增量成本指本集团

与客户签订的合约所产生的成本，

倘未有取得合约，则其并不会产

生。

倘预期可收回此等成本，则本集

团将物业销售佣金确认为资产。

以此方式确认的资产随后有系

统地按向客户转移资产所涉及

之货物或服务的基准摊销至损

益。

倘此等成本于一年内完全摊销

至损益，则本集团采用可行之权

宜之计支付所有增量成本以取得

合约。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Revenue from contracts with customers

(Continued)

Incremental costs of obtaining a contract

Incremental costs of obtaining a contract are those

costs that the Group incurs to obtain a contract with a

customer that it would not have incured if the contract

had not ben obtained.

The Group recognises property sales comisions

as an aset if it expects to recover these costs. The

aset recognised is subsequently amortised to profit or

los on a systematic basis that is consistent with the

transfer to the customer of the gods or services to

which the asets relate.

The Group aplies the practical expedient of expensing

al incremental costs to obtain a contract if these costs

would otherwise have ben fuly amortised to profit or

los within one year.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

外币

于编制各个别集团实体之财务

报表时，以该实体之功能货币以

外货币（外币）进行之交易乃按交

易日期之现行汇率确认。于报告

期末，以外币列值之货币项目按

该结算日之现行汇率重新换算。

按公平值列账及以外币列值之

非货币项目按公平值获厘定当

日之现行汇率重新换算。倘非

货币项目的公平值收益或亏损

于损益内确认，该收益或亏损

的任何汇兑部分于损益内确认。

倘非货币项目的公平值收益或

亏损于其他全面收益确认，该

收益或亏损的任何汇兑部分于

其他全面收益确认。按历史成

本及以外币计算之非货币项目不

进行重新换算。

结算货币项目及重新换算货币

项目而产生之汇兑差异，于该等

差异产生期间之损益中确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Foreign curencies

In preparing the financial statements of each individual

group entity, transactions in curencies other than the

functional curency of that entity (foreign curencies)

are recognised at the rates of exchange prevailing

on the dates of the transactions. At the end of the

reporting period, monetary items denominated

in foreign curencies are retranslated at the rates

prevailing at that date. Non-monetary items caried at

fair value that are denominated in foreign curencies are

retranslated at the rates prevailing on the date when

the fair value was determined. When a fair value gain

or los on a non-monetary item is recognised in profit

or los, any exchange component of that gain or los

is also recognised in profit or los. When a fair value

gain or los on a non-monetary item is recognised

in other comprehensive income, any exchange

component of that gain or los is also recognised in

other comprehensive income. Non-monetary items

that are measured in terms of historical cost in a foreign

curency are not retranslated.

Exchange diferences arising on the setlement of

monetary items, and on the retranslation of monetary

items, are recognised in profit or los in the period in

which they arise.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

外币（续）

就呈列综合财务报表而言，本集

团海外业务之资产及负债均按

报告期末之现行汇率换算为本

集团之呈列货币（即港元），而收

入及开支则按期内平均汇率换

算，除非该期间之汇率出现重

大波幅，于此情况下，则将采用

交易日期之汇率。所产生汇兑差

异（如有）于其他全面收益确认

并于权益项下汇兑储备中累计（如

适用，则归属于非控股权益）。

此外，部分出售但未导致本集团

失去对其控制权的一间附属公司，

其累计汇兑差额按相应比例重

新归于非控股权益，且并不于损

益中确认。其他部分出售（例如

部分出售不会导致本集团失去

重大影响或共同控制的联营公

司或联合安排权益），按比例将

累计汇兑差额重新分类至损益。

借贷成本

与收购、建设或生产须待一段

颇长时间后始能投入拟定用途

或销售之合资格资产直接产生

之借贷成本，均计入该等资产之

成本，直至有关资产大体上可作

拟定用途或销售为止。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Foreign curencies (Continued)

For the purposes of presenting the consolidated

financial statements, the asets and liabilities of the

Group’s foreign operations are translated into the

presentation curency of the Group (i.e. HK$) using

exchange rate prevailing at the end of each reporting

period. Income and expenses are translated at the

average exchange rates for the period, unles exchange

rates fluctuate significantly during the period, in which

case, the exchange rates at the dates of transactions

are used. Exchange diferences arising, if any, are

recognised in other comprehensive income and

acumulated in equity under the heading of translation

reserve (atributed to non-controling interests as

apropriate).

In adition, in relation to a partial disposal of a

subsidiary that does not result in the Group losing

control over the subsidiary, the proportionate share of

acumulated exchange diferences are re-atributed

to non-controling interests and are not recognised in

profit or los. For al other partial disposals (i.e. partial

disposals of asociates or joint arangements that

do not result in the Group losing significant influence

or joint control), the proportionate share of the

acumulated exchange diferences is reclasified to

profit or los.

Borowing costs

Borowing costs directly atributable to the acquisition,

construction or production of qualifying asets, which

are asets that necesarily take a substantial period

of time to get ready for their intended use or sale, are

aded to the cost of those asets, until such time as

the asets are substantialy ready for their intended use

or sale.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

借贷成本（续）

任何于相关资产可作拟定用途

或出售之后仍未偿还的特别借

款于计算一般借款的资本化率时

计入一般借款池。就合资格资产

之支出所作指定用途借款而作

短期投资所赚取之投资收入自

符合资本化之借贷成本中扣除。

所有其他借贷成本均于产生期

间于损益确认。

税项

所得税（开支）抵免指现时及递

延所得税开支。

现时应付税项乃按本年度应课税

（亏损）溢利计算。应课税溢利

与除税前（亏损）溢利不同，乃由

于在其他年度应课税或可扣税之

收入或开支及毋须课税或不获

扣税之项目。本集团之当期税项

负债采用于报告期末已颁布或

实质颁布之税率计算。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Borowing costs (Continued)

Any specific borowing that remain outstanding after

the related aset is ready for its intended use or sale is

included in the general borowing pol for calculation of

capitalisation rate on general borowings. Investment

income earned on the temporary investment of specific

borowings pending their expenditure on qualifying

asets is deducted from the borowing costs eligible for

capitalisation.

Al other borowing costs are recognised in profit or

los in the period in which they are incured.

Taxation

Income tax (expense) credit represents the sum of

curent and defered income tax expense.

The tax curently payable is based on taxable (los)

profit for the year. Taxable profit difers from (los) profit

before taxation because of income or expense that are

taxable or deductible in other years and items that are

never taxable or deductible. The Group’s liability for

curent tax is calculated using tax rates that have ben

enacted or substantively enacted by the end of the

reporting period.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

税项（续）

递延税项为就综合财务报表资

产及负债账面值及用以计算应

课税溢利相应税基之临时差额

而确认之税项。递延税项负债

通常会就所有应课税临时差额

确认。递延税项资产一般仅于

应课税溢利可用于抵销可扣减

临时差额时就所有可扣减临时

差额确认。若于一项交易中，因

业务合并以外原因而初始确认

资产及负债所引致之临时差额

不影响应课税溢利亦不影响会

计溢利及于交易时并无产生相

同应课税及可获扣之临时差额，

则不会确认该等递延税项资产

及负债。此外，倘临时差额乃因

商誉之初始确认所产生，则不确

认递延税项负债。

本集团会就与投资附属公司及合

营公司相关之应课税临时差额

确认递延税项负债，惟若本集

团可控制临时差额拨回及临时

差额有可能不会于可见将来拨回

之情况除外。有关该等投资及

权益之可扣减临时差额所引致

之递延税项资产，只会在有足够

应课税溢利以动用临时差额利

益及预计其于可见未来拨回之情

况下方予确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Taxation (Continued)

Defered tax is recognised on temporary diferences

betwen the carying amounts of asets and liabilities

in the consolidated financial statements and the

coresponding tax bases used in the computation

of taxable profit. Defered tax liabilities are generaly

recognised for al taxable temporary diferences.

Defered tax asets are generaly recognised for al

deductible temporary diferences to the extent that it

is probable that taxable profits wil be available against

which those deductible temporary diferences can be

utilised. Such defered tax asets and liabilities are not

recognised if the temporary diference arises from the

initial recognition (other than in a busines combination)

of asets and liabilities in a transaction that afects

neither the taxable profit nor the acounting profit and

at the time of the transaction does not give rise to

equal taxable and deductible temporary diferences. In

adition, defered tax liabilities are not recognised if the

temporary diference arises from the initial recognition

of godwil.

Defered tax liabilities are recognised for taxable

temporary diferences asociated with investments

in subsidiaries and interests in joint ventures, except

where the Group is able to control the reversal of

the temporary diference and it is probable that

the temporary diference wil not reverse in the

foreseable future. Defered tax asets arising from

deductible temporary diferences asociated with such

investments and interests are only recognised to the

extent that it is probable that there wil be suficient

taxable profits against which to utilise the benefits of

the temporary diferences and they are expected to

reverse in the foreseable future.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

税项（续）

递延税项资产之账面值于各报

告期末作出检讨，并作出调减直

至没有可能有足够应课税溢利以

收回全部或部分资产。

递延税项资产及负债乃以于清

还负债或变现资产时预期适用

之税率计量，并根据于报告期末

已颁布或实质颁布之税率（及税

务法例）为基准。

递延税项负债及资产之计量乃

反映本集团预计于报告期末收

回资产账面值或清还负债账面

值后之税项结果。

就计量利用公平值模式计量之

投资物业之递延税项而言，该

等物业之账面值乃假设通过销

售全数收回，惟该假设被推翻则

除外。当投资物业可予折旧及

于本集团之业务模式（其业务目

标乃随时间消耗投资物业所包

含之绝大部分经济利益，而非透

过销售）内持有时，有关假设会

被推翻。

倘有可依法强制执行权利将当

期税项资产与当期税项负债抵

销且两者与同一税务机构向同

一税项实体征收的所得税有关，

则将递延税项资产及负债对销。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Taxation (Continued)

The carying amount of defered tax asets is reviewed

at the end of each reporting period and reduced to

the extent that it is no longer probable that suficient

taxable profits wil be available to alow al or part of the

aset to be recovered.

Defered tax asets and liabilities are measured at the

tax rates that are expected to aply in the period in

which the liability is setled or the aset is realised,

based on tax rate (and tax laws) that have ben enacted

or substantively enacted by the end of the reporting

period.

The measurement of defered tax liabilities and asets

reflects the tax consequences that would folow from

the maner in which the Group expects, at the end of

the reporting period, to recover or setle the carying

amount of its asets and liabilities.

For the purposes of measuring defered tax for

investment properties that are measured using the fair

value model, the carying amounts of such properties

are presumed to be recovered entirely through sale,

unles the presumption is rebuted. The presumption is

rebuted when the investment property is depreciable

and is held within a busines model whose objective is

to consume substantialy al of the economic benefits

embodied in the investment property over time, rather

than through sale.

Defered tax asets and liabilities are ofset when there

is a legaly enforceable right to set of curent tax asets

against curent tax liabilities and when they relate to

income taxes levied to the same taxation entity by the

same taxation authority.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

税项（续）

即期和递延税项在损益中确认，

除非它们与在其他全面收益或

直接在权益中确认的项目有关，

在这种情况下，即期和递延税

项也分别在其他全面收益或直

接在权益中确认。

物业、厂房及设备

物业、厂房及设备是为生产或

提供商品或服务或用于管理目的

而持有的有形资产。物业、厂房

及设备于综合财务状况表列账

为按成本扣减其后之累计折旧

及其后累计减值亏损（如有）。

当本集团支付包括租约土地和

楼宇部分的物业的所有权益

时，全部代价按初始确认时的

相对公平值按比例分配在租约

土地和楼宇部分之间。在相关

付款能可靠分配时，除划分及

入账为以公平值模式列账的投

资物业及按成本与可变现净值

中之较低者列账的持作出售发展

物业的土地外，租约土地的利

息在综合财务状况表用呈列为

「使用权资产」。当代价不能在非

租赁楼宇部分和相关租约土地

的未分割权益之间可靠分配时，

整个物业将分类为物业、厂房

和设备。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Taxation (Continued)

Curent and defered tax are recognised in profit or los,

except when they relate to items that are recognised

in other comprehensive income or directly in equity,

in which case, the curent and defered tax are also

recognised in other comprehensive income or directly

in equity respectively.

Property, plant and equipment

Property, plant and equipment are tangible asets that

are held for use in the production or suply of gods

or services, or for administrative purposes. Property,

plant and equipment are stated in the consolidated

statement of financial position at cost les subsequent

acumulated depreciation and subsequent acumulated

impairment loses, if any.

When the Group makes payments for ownership

interests of properties which includes both leasehold

land and building elements, the entire consideration is

alocated betwen the leasehold land and the building

elements in proportion to the relative fair values at

initial recognition. To the extent the alocation of the

relevant payments can be made reliably, interest in

leasehold land is presented as “right-of-use asets” in

the consolidated statement of financial position except

for those that are clasified and acounted for as

investment properties under the fair value model and

properties held for development for sale that are caried

at the lower of cost and net realisable value. When

the consideration canot be alocated reliably betwen

non-lease building element and undivided interest in

the underlying leasehold land, the entire properties are

clasified as property, plant and equipment.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

物业、厂房及设备（续）

折旧乃为于物业、厂房及设备项

目扣减去其剩余价值之估计可

使用年期内撇销其成本而以直

线法确认。估计可使用年期、

剩余价值及折旧方法将于各报

告期末检讨，而任何估计变动之

影响按预期基准入账。

物业、厂房及设备项目于出售时

或当继续使用该资产预期不会

产生任何未来经济利益时终止

确认。出售或弃用物业、厂房及

设备项目产生的任何收益或亏

损乃按出售所得款项与资产账

面值之间的差额厘定，并于损

益中确认。

投资物业

投资物业乃指持作赚取租金及╱

或用作资本增值用途之物业。

投资物业于初始确认时按成本

计量，包括任何直接应占开支。

于初始确认后，投资物业乃以

公平值计量，并调整至不包括

任何预付或应计经营租赁收入。

投资物业公平值变动所产生之

收益或亏损于产生期间计入损

益。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Property, plant and equipment (Continued)

Depreciation is recognised so as to write of the cost

of items of property, plant and equipment les their

residual values over their estimated useful lives, using

the straight-line method. The estimated useful lives,

residual values and depreciation method are reviewed

at the end of each reporting period, with the efect of

any changes in estimate acounted for on a prospective

basis.

An item of property, plant and equipment is

derecognised upon disposal or when no future

economic benefits are expected to arise from the

continued use of the aset. Any gain or los arising

on the disposal or retirement of an item of property,

plant and equipment is determined as the diference

betwen the sales proceds and the carying amount

of the aset and is recognised in profit or los.

Investment properties

Investment properties are properties held to earn

rentals and/or for capital apreciation.

Investment properties are initialy measured at

cost, including any directly atributable expenditure.

Subsequent to initial recognition, investment properties

are measured at their fair values, adjusted to exclude

any prepaid or acrued operating lease income.

Gains or loses arising from changes in the fair value

of investment properties are included in profit or los in

the period in which they arise.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

投资物业（续）

倘物业、厂房及设备项目因用途

改变（以业主不再自用该项目为证）

而成为投资物业，则该项目账面

值与公平值之间的任何差额于

其他全面收益内确认，并于物

业重估储备中累计。于其后出售

或报废该资产时，相关重估储

备将直接转拨至累计溢利。

投资物业于出售或投资物业永

久不再使用且预期其出售并不会

带来任何未来经济效益时终止

确认。终止确认物业产生之任

何收益或亏损（按该资产出售所

得款项净额及账面值之差额计算）

于该项目终止确认之期间计入损

益。

物业、厂房及设备及使用权

资产减值

于报告期末，本集团检讨物业、

厂房及设备及具有限使用年

期的使用权资产之账面值以厘

定是否有任何迹象显示该等资

产蒙受减值亏损。倘出现任何

迹象，则估计有关资产的可收回

金额，以厘定减值亏损（如有）数

额。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Investment properties (Continued)

If an item of property, plant and equipment becomes an

investment property because its use has changed as

evidenced by end of owner-ocupation, any diference

betwen the carying amount and the fair value of that

item is recognised in other comprehensive income

and acumulated in property revaluation reserve. On

the subsequent sale or retirement of the aset, the

relevant revaluation reserve wil be transfered directly

to acumulated profits.

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 disposal. Any gain or los arising

on derecognition of the property (calculated as the

diference betwen the net disposal proceds and the

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

in the period in which the property is derecognised.

Impairment on property, plant and equipment

and right-of-use asets

At the end of the reporting period, the Group reviews

the carying amounts of its property, plant and

equipment and right-of-use asets with finite useful

live to determine whether there is any indication that

these asets have sufered an impairment los. If any

such indication exists, the recoverable amount of the

relevant aset is estimated in order to determine the

extent of the impairment los (if any).

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

物业、厂房及设备及使用权

资产减值（续）

物业、厂房及设备及使用权资产

的可收回金额会个别估计。当

无法个别估计其可收回金额时，

本集团估计该资产所属现金产

生单位的可收回金额。

在测试现金产生单位的减值时，

当可建立合理及一致的分配基

础时，公司资产获分配至相关

现金产生单位，否则，其获分配

至可建立合理及一致的分配基

础的最小现金产生单位组别。

公司资产所属现金产生单位或

现金产生单位组别厘定可收回

金额，并与相关现金产生单位

或现金产生单位组别的账面值

相比较。

可收回金额为公平值减销售成

本与使用价值两者中之较高者。

于评估使用价值时，估计未来

现金流量乃以税前贴现率贴现

至现值，该贴现率能反映当前市

场所评估之货币时间值及资产（或

现金产生单位）特定风险（就此

而言，未来现金流量估计尚未作

出调整）。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Impairment on property, plant and equipment

and right-of-use asets (Continued)

The recoverable amount of property, plant and

equipment and right-of-use asets are estimated

individualy. When it is not posible to estimate the

recoverable amount individualy, the Group estimates

the recoverable amount of the cash-generating unit to

which the aset belongs.

In testing a cash-generating unit for impairment,

corporate asets are alocated to relevant cash

generating units when a reasonable and consistent

basis of alocation can be established, or otherwise

they are alocated to the smalest group of cash

generating units for which a reasonable and consistent

alocation basis can be established. The recoverable

amount is determined for the cash-generating unit or

group of cash-generating units to which the corporate

aset belongs, and is compared with the carying

amount of the relevant cash-generating unit or group of

cash-generating units.

Recoverable amount is the higher of fair value les

costs of disposal and value in use. In asesing value

in use, the estimated future cash flows are discounted

to their present value using a pre-tax discount rate

that reflects curent market asesments of the time

value of money and the risks specific to the aset (or a

cash-generating unit) for which the estimates of future

cash flows have not ben adjusted.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

物业、厂房及设备及使用权

资产减值（续）

倘资产（或现金产生单位）之可收

回金额估计将少于账面值，则

资产（或现金产生单位）之账面值

会减少至可收回金额。就未能

按合理一致的基准分配至现金

产生单位的公司资产或部分公司

资产，本集团会比较一个组别

的现金产生单位账面值（包括已

分配至该组现金产生单位的公

司资产或部分公司资产的账面

值）与该组现金产生单位的可收

回金额。在分配减值亏损时，首

先进行减值亏损分配以减少任

何商誉的账面值（如适用），其后

以单位或现金产生单位组别各

资产之账面值为基准按比例分

配至其他资产。抵减后的资产

账面值不得低于该资产的公平

值减去处置费用后的净额（如可

计量）、该资产的使用价值（如可

确定）和零三者之中最高者。以

其他方式已分配至资产之减值

亏损金额按比例分配至该单位

或现金产生单位组别的其他资

产。减值亏损即时于损益内确

认，除非相关资产根据另一项准

则按重估金额列账则作别论，且

在该情况下减值亏损根据该项

准则被视为重估减值。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Impairment on property, plant and equipment

and right-of-use asets (Continued)

If the recoverable amount of an aset (or a

cash-generating unit) is estimated to be les than its

carying amount, the carying amount of the aset (for

a cash-generating unit) is reduced to its recoverable

amount. For corporate asets or portion of corporate

asets which canot be alocated on reasonable

and consistent basis to a cash-generating unit, the

Group compares the carying amount of a group of

cash-generating units, including the carying amounts

of the corporate asets or portion of corporate asets

alocated to that group of cash-generating units, with

the recoverable amount of the group of cash-generating

units. In alocating the impairment los, the impairment

los is alocated first to reduce the carying amount of

any godwil (if aplicable) and then to the other asets

on a pro-rata basis based on the carying amount of

each aset in the unit or the group of cash-generating

units. The carying amount of an aset is not reduced

below the highest of its fair value les costs of disposal

(if measurable), its value in use (if determinable)

and zero. The amount of the impairment los that

would otherwise have ben alocated to the aset is

alocated pro rata to the other asets of the unit or the

group of cash-generating units. An impairment los

is recognised imediately to profit or los, unles the

relevant aset is caried at a revalued amount under

another standard, in which case the impairment los is

treated as a revaluation decrease under that standard.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

物业、厂房及设备及使用权

资产减值（续）

当减值亏损于其后拨回，该项

资产（或现金产生单位或现金产

生单位组别）之账面值将增加至

经修订估计之可收回金额，惟增

加之账面值不会超逾于过往年

度并无就该项资产（或现金产生

单位或现金产生单位组别）确认

减值亏损原应厘定之账面值。

减值亏损拨回即时于损益确认，

除非相关资产根据另一项准则

按重估金额列账则作别论，且在

该情况下减值亏损根据该项准

则被视为重估减值。

持作出售发展物业

持作出售发展物业乃于发展完

成后用作出售的物业，该等物业

列作流动资产。除了根据使用

权资产的会计政策以成本模式

计量租约土地部分，持作出售发

展物业按成本与可变现净值中

之较低者列账。成本根据特定

的识别基础确定，包括分配已发

生的相关发展支出以及在适当

情况下资本化的借贷成本。可变

现净值指物业的估计售价减去

估计完成本及进行销售所需

的成本。进行销售所需的成本包

括销售直接应占增量成本及本

集团进行销售必然产生的非增

量成本。

持作出售发展物业会于竣工后转

拨至出售物业。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Impairment on property, plant and equipment

and right-of-use asets (Continued)

Where an impairment los subsequently reverses, the

carying amount of the aset (or cash-generating unit

or a group of cash-generating units) is increased to the

revised estimate of its recoverable amount, but so that

the increased carying amount does not exced the

carying amount that would have ben determined had

no impairment los ben recognised for the aset (for

a cash-generating unit or a group of cash-generating

units) in prior year. A reversal of an impairment los

is recognised imediately in profit or los, unles the

relevant aset is caried at a revalued amount under

another standard, in which case the impairment los is

treated as a revaluation decrease under that standard.

Properties held for development for sale

Properties held for development for sale which are

intended to be sold upon completion of development

are clasified as curent asets. Except for the

leasehold land element which is measured at cost

model in acordance with the acounting policies of

right-of-use asets, properties held for development for

sale are caried at the lower of cost and net realisable

value. Cost is determined on a specific identification

basis including alocation of the related development

expenditure incured and where apropriate, borowing

costs capitalised. Net realisable value represents the

estimated seling price for the properties les estimated

cost to completion and costs necesary to make

the sales. Costs necesary to make the sale include

incremental costs directly atributable to the sale and

non-incremental costs which the Group must incur to

make the sale.

Properties held for development for sale are transfered

to properties for sale upon completion.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

持作出售物业

持作出售物业为已落成物业，归

类为流动资产。其按成本与可

变现净值中之较低者列账。

现金及现金等价物

现金及现金等价物于综合财务

状况表呈列，包括：

(a) 现金，其包括手头现金及

活期存款；及

(b) 现金等价物，其包括短期

（通常原到期日为三个月或

更短）、可随时转换为已知

数额现金且价值变动风险

不大的高流动性投资。现

金等价物持作满足短期现

金承担，而非用于投资或

其他目的。

就综合现金流量表而言，现金及

现金等价物包括上文定义的现

金及现金等价物。

金融工具

当集团实体成为金融工具合约

条文之订约方时确认金融资产

及金融负债。所有正常购买或销

售金融资产均按交易日期确认

及终止确认。正常购买或销售的

方式为购买或销售需按照市场

规则或惯例规定的时限内交付

之金融资产。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Properties held for sale

Properties held for sale are completed properties and

are clasified under curent asets. They are stated at

the lower of cost and net realisable value.

Cash and cash equivalents

Cash and cash equivalents presented on the

consolidated statement of financial position include:

(a) cash, which comprises of cash on hand and

demand deposits; and

(b) cash equivalents, which comprises of short-term

(generaly with original maturity of thre months

or les), highly liquid investments that are readily

convertible to a known amount of cash and which

are subject to an insignificant risk of changes in

value. Cash equivalents are held for the purpose

of meting short-term cash comitments rather

than for investment or other purposes.

For the purposes of consolidated statement of cash

flows, cash and cash equivalents consist of cash and

cash equivalents as defined above.

Financial instruments

Financial asets and financial liabilities are recognised

when a group entity becomes a party to the contractual

provisions of the instrument. Al regular way purchases

or sales of financial asets are recognised and

derecognised on a trade date basis. Regular way

purchases or sales are purchases or sales of financial

asets that require delivery of asets within the time

frame established by regulation or convention in the

market place.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产及金融负债初始按公

平值计量，惟产生自客户合约的

贸易应收款项则按香港财务报

告准则第15号初步计量。收购或

发行金融资产及金融负债直接

应占之交易成本（按公平值计入

损益之金融资产或金融负债除外）

乃于初始确认时加入金融资产

或金融负债之公平值或自金融资

产或金融负债之公平值内扣除（如

适用）。收购之金融资产或金融

负债之直接交易成本按公平值

计入损益并即时于损益内确认。

实际利率法为计算金融资产或

金融负债的摊销成本以及在相

关期间分配利息收入及利息开

支的方法。实际利率为于金融资

产或金融负债预计期限或于较

短期间（如适用）内对估计未来

现金收入及付款（包括支付或收

取的所有费用及点数，此等费用

及点数为实际利率、交易成本及

其他溢价或折扣的组成部分）折

算至初始确认时之账面净值的

利率。

本集团之日常业务过程所产生

之利息收入呈列为营业额。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets and financial liabilities are initialy

measured at fair value except for trade receivables

arising from contracts with customers which are initialy

measured in acordance with HKFRS 15. Transaction

costs that are directly atributable to the acquisition or

isue of financial asets and financial liabilities (other

than financial asets or financial liabilities at FVTPL are

aded to or deducted from the fair value of the financial

asets or financial liabilities, as apropriate, on initial

recognition. Transaction costs directly atributable to

the acquisition of financial asets or financial liabilities

at FVTPL are recognised imediately in profit or los.

The efective interest method is a method of calculating

the amortised cost of a financial aset or financial

liability and of alocating interest income and interest

expense over the relevant period. The efective interest

rate is the rate that exactly discounts estimated future

cash receipts and payments (including al fes and

points paid or received that form an integral part of

the efective interest rate, transaction costs and other

premiums or discounts) through the expected life of the

financial aset or financial liability, or, where apropriate,

a shorter period, to the net carying amount on initial

recognition.

Interest income which is derived from the Group’s

ordinary course of busines is presented as revenue.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产

金融资产之分类及其后计量

符合下列条件的金融资产其后

按摊销成本计量：

‧ 以收取合约现金流量为目

的而于业务模式下持有之

金融资产；及

‧ 合约条款于指定日期产生

之现金流量纯粹为支付本

金及未偿还本金额之利息。

符合下列条件的债务工具其后

按公平值计入其他全面收益计

量：

‧ 以达致销售及收取合约现

金流量为目的而于业务模

式下持有之金融资产；及

‧ 合约条款于指定日期产生

之现金流量纯粹为支付本

金及未偿还本金额之利息。

所有其他金融资产其后按公平

值计入损益计量，惟于初始确

认金融资产当日，倘股权投资并

非持作买卖，亦非买方于香港财

务报告准则第3号「业务合并」所

适用的业务合并中确认的或然

代价，本集团可以不可撤回地选

择于其他全面收益呈列该股权

投资的其后公平值变动。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets

Clasification and subsequent measurement of

financial asets

Financial asets that met the folowing conditions are

subsequently measured at amortised cost:

• the financial aset is held within a busines model

whose objective is to colect contractual cash

flows; and

• the contractual terms give rise on specified dates

to cash flows that are solely payments of principal

and interest on the principal amount outstanding.

Debt instruments that met the folowing conditions

are subsequently measured at FVTOCI:

• the financial aset is held within a busines model

whose objective is achieved by both seling and

colecting contractual cash flows; and

• the contractual terms give rise on specified dates

to cash flows that are solely payments of principal

and interest on the principal amount outstanding.

Al other financial asets are subsequently measured

at FVTPL, except that at the date of initial recognition

of a financial aset the Group may irevocably elect

to present subsequent changes in fair value of an

equity investment in other comprehensive income if

that equity investment is neither held for trading nor

contingent consideration recognised by an acquirer in

a busines combination to which HKFRS 3 “Busines

Combinations” aplies.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

金融资产之分类及其后计量

（续）

在以下情况下持有金融资产用于

交易：

‧ 主要是为了近期内出售而

被收购；或

‧ 在初始确认时，其为本集

团共同管理的可识别金融

工具组合的一部分，并具

有近期实际的短期获利模

式；或

‧ 其为一种未被指定为有效

的对冲工具的衍生工具。

此外，倘本集团指定符合按摊

销成本或按公平值计入其他全

面收益计量的金融资产按公平

值计入损益计量可消除或大幅

减少会计错配，则本集团可不可

撤回地如此行事。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of

financial asets (Continued)

A financial aset is held for trading if:

• it has ben acquired principaly for the purpose of

seling in the near term; or

• on initial recognition it is a part of a portfolio of

identified financial instruments that the Group

manages together and has a recent actual patern

of short-term profit-taking; or

• it is a derivative that is not designated and

efective as a hedging instrument.

In adition, the Group may irevocably designate a

financial aset that are required to be measured at

the amortised cost or FVTOCI as measured at FVTPL

if doing so eliminates or significantly reduces an

acounting mismatch.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

金融资产之分类及其后计量

（续）

(i) 摊销成本及利息收入

利息收入按其后按摊销成

本计量的金融资产及其后

按公平值计入其他全面收

益的债务工具乃使用实际

利率法予以确认。利息收

入乃对一项金融资产账面

总值应用实际利率予以计

算，惟其后出现信贷减值

的金融资产除外。就其后

出现信贷减值的金融资产

而言，自下一报告期起，利

息收入乃对金融资产摊销

成本应用实际利率予以确

认。倘信贷减值金融工具

的信贷风险好转，使金融

资产不再出现信贷减值，

于厘定资产不再出现信贷

减值后，自报告期开始起

利息收入乃对金融资产账

面总值应用实际利率予以

确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of

financial asets (Continued)

(i) Amortised cost and interest income

Interest income is recognised using the

efective interest method for financial asets

measured subsequently at amortised cost

and debt instruments subsequently measured

at FVTOCI. Interest income is calculated by

aplying the efective interest rate to the gros

carying amount of a financial aset, except for

financial asets that have subsequently become

credit-impaired. For financial asets that have

subsequently become credit-impaired, interest

income is recognised by aplying the efective

interest rate to the amortised cost of the financial

aset from the next reporting period. If the credit

risk on the credit-impaired financial instrument

improves so that the financial aset is no longer

credit-impaired, interest income is recognised

by aplying the efective interest rate to the

gros carying amount of the financial aset from

the begining of the reporting period folowing

the determination that the aset is no longer

credit-impaired.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

金融资产之分类及其后计量

（续）

(i) 分类为按公平值计入其他

全面收益的债务工具

分类为按公平值计入其他

全面收益的债务工具因使

用实际利率法计算之利息

收入导致账面值其后变动

及外汇收益及亏损于损益

中确认。该等债务工具账

面值的所有其他变动于其

他全面收益中确认，并于

按公平值计入其他全面收

益储备项内累计。减值拨

备于损益中确认并相应调

整至其他全面收益，而不

会减少该等债务工具的账

面值。当终止确认该等债

务工具时，先前于其他全

面收益确认的累计收益或

亏损将重新分类至损益。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of

financial asets (Continued)

(i) Debt instruments clasified as at FVTOCI

Subsequent changes in the carying amounts

for debt instruments clasified as FVTOCI as a

result of interest income calculated using the

efective interest method, and foreign exchange

gains and loses are recognised in profit or los.

Al other changes in the carying amount of

these debt instruments are recognised in other

comprehensive income and acumulated under

the heading of FVTOCI reserve. Impairment

alowances are recognised in profit or los with

coresponding adjustment to other comprehensive

income without reducing the carying amounts

of these debt instruments. When these debt

instruments are derecognised, the cumulative

gains or loses previously recognised in other

comprehensive income are reclasified to profit or

los.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

金融资产之分类及其后计量

（续）

(i) 按公平值计入损益的金融

资产

不符合按摊销成本或按公

平值计入其他全面收益计

量或指定为按公平值计入

其他全面收益条件的金融

资产乃按公平值计入损益

计量。

按公平值计入损益的金融

资产按各报告期末的公平

值计量，任何公平值收益

或亏损于损益中确认。于

损益确认的收益或亏损净

额包括任何利息但不包括

从金融资产赚取的任何股

息，并计入「按公平值计入

损益之金融资产之公平值

变动亏损净额」项内。

电影版权投资乃指本集团

对电影制作项目的投资，

本集团有权根据其于相关

电影版权投资协议中订明

的投资比例，分占有关电

影将产生收入的若干百分

比，惟本集团对该投资并

无任何控制权或共同控制

权。电影版权投资分类为

按公平值计入损益的金融

资产。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of

financial asets (Continued)

(i) Financial asets at FVTPL

Financial asets that do not met the criteria for

being measured at amortised cost or FVTOCI or

designated as FVTOCI are measured at FVTPL.

Financial asets at FVTPL are measured at fair

value at the end of each reporting period, with

any fair value gains or loses recognised in profit

or los. The net gain or los recognised in profit

or los includes any interest but excludes any

dividend earned on the financial aset and is

included in the “net los on changes in fair value

of financial asets at FVTPL” line item.

Film right investment is the Group’s investment

in a film production project which entitles the

Group to share certain percentage of income

to be generated from the related film based on

the Group’s investment portion as specified in

respective film right investment agrement but

the Group has no control nor joint control over the

investment. Film right investment is clasified as

financial asets at FVTPL.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值

本集团根据预期信贷亏损（「预

期信贷亏损」）模型就须根据香

港财务报告准则第9号进行减值

评估（包括贸易及其他应收款项、

应收贷款、按公平值计入其他全

面收益之债务工具、按摊销成

本计量之债务工具、现金及现金

等价物以及三个月以上之定期

存款）进行减值评估。预期信贷

亏损金额于各报告日期更新，以

反映信贷风险自初始确认以来

的变动。

全期预期信贷亏损指将于有关

工具的预期年期内因所有可能

违约事件而产生的预期信贷亏

损。相反，12个月预期信贷亏损

（「12个月预期信贷亏损」）指预期

因报告日期后12个月内可能发生

的违约事件所引致的全期预期

信贷亏损的一部分。评估乃根

据本集团过往信贷亏损经验作

出，并就债务人的特定因素、整

体经济状况及对于报告日期当

前状况及未来状况预测评估作

出调整。

本集团一直就贸易应收款项及租

赁应收款项确认全期预期信贷

亏损。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

The Group performs impairment asesment under

expected credit los (“ECL”) model (including trade and

other receivables, loans receivable, debt instruments

at FVTOCI, debt instruments at amortised cost, cash

and cash equivalents and time deposits over thre

months) which are subject to impairment asesment

under HKFRS 9. The amount of ECL is updated at each

reporting date to reflect changes in credit risk since

initial recognition.

Lifetime ECL represents the ECL that wil result from

al posible default events over the expected life of

the relevant instrument. In contrast, 12-month ECL

(“12m ECL”) represents the portion of lifetime ECL

that is expected to result from default events that are

posible within 12 months after the reporting date.

Asesments are done based on the Group’s historical

credit los experience, adjusted for factors that are

specific to the debtors, general economic conditions

and an asesment of both the curent conditions at

the reporting date as wel as the forecast of future

conditions.

The Group always recognises lifetime ECL for trade

receivables and lease receivables.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

就所有其他资产而言，本集团计

量相等于12个月预期信贷亏损

的亏损拨备，除非信贷风险自

初始确认以来一直显著增加，则

本集团确认全期预期信贷亏损。

评估应否确认全期预期信贷亏

损乃视乎自初步确认以来发生

违约的可能或风险是否显著增

加。

(i) 信贷风险显著上升

评估信贷风险自初始确认

以来是否显著上升时，本

集团会比较金融工具于报

告日期发生违约的风险与

金融工具于初始确认日期

发生违约的风险。作出评

估时，本集团会考虑合理

及有理据的定量及定性资

料，包括历史经验及无须

花费不必要成本或努力获

取的前瞻性资料。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

For al other asets, the Group measures the los

alowance equal to 12m ECL, unles there has ben a

significant increase in credit risk since initial recognition,

in which case the Group recognises lifetime ECL.

The asesment of whether lifetime ECL should be

recognised is based on significant increases in the

likelihod or risk of a default ocuring since initial

recognition.

(i) Significant increase in credit risk

In asesing whether the credit risk has increased

significantly since initial recognition, the Group

compares the risk of a default ocuring on the

financial instrument as at the reporting date with

the risk of a default ocuring on the financial

instrument as at the date of initial recognition.

In making this asesment, the Group considers

both quantitative and qualitative information that

is reasonable and suportable, including historical

experience and forward-loking information that

is available without undue cost or efort.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(i) 信贷风险显著上升（续）

具体而言，评估信贷风险

是否显著上升时会考虑以

下资料：

‧ 金融工具之外部（如有）

或内部信贷评级的实

际或预期显著恶化；

‧ 信贷风险的外部市场

指标显著恶化，例如

借款人或债务人的信

贷息差、信贷违约掉

期价格显著上升；

‧ 商业、金融或经济情

况目前或预期有不利

变动，预计将导致借

款人或债务人偿还债

项的能力显著下降；

‧ 借款人或债务人经营

业绩实际或预期显著

恶化；

‧ 借款人或债务人监管、

经济或技术环境有实

际或预期重大不利变

动，导致借款人或债

务人履行其债务责任

的能力大幅下降。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(i) Significant increase in credit risk (Continued)

In particular, the folowing information is taken

into acount when asesing whether credit risk

has increased significantly:

• an actual or expected significant

deterioration in the financial instrument’s

external (if available) or internal credit rating;

• significant deterioration in external market

indicators of credit risk, e.g. a significant

increase in the credit spread, the credit

default swap prices for the borower or

debtor;

• existing or forecast adverse changes in

busines, financial or economic conditions

that are expected to cause a significant

decrease in the borower’s or debtor’s

ability to met its debt obligations;

• an actual or expected significant

deterioration in the operating results of the

borower or debtor;

• an actual or expected significant adverse

change in the regulatory, economic, or

technological environment of the borower

or debtor that results in a significant

decrease in the borower’s or debtor’s

ability to met its debt obligations.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(i) 信贷风险显著上升（续）

不论上述评估的结果如何，

倘合约付款逾期超过30日，

则本集团假设信贷风险自

初始确认以来已大幅增加，

除非本集团另有合理及有

理据的资料显示情况并非

如此。

尽管有上述规定，倘债务

工具于报告日期被厘定为

具有低信贷风险，本集团

假设该债务工具自初始确

认以来并无显著增加。倘

(i)债务工具的违约风险低、

(i)其借款人于短期内具备

雄厚实力以履行其合约现

金流量责任及(i)较长期经

济及业务状况的不利变动

可能但不一定削减借款人

履行其合约现金流量责任

的能力，债务工具厘定为

具低信贷风险。本集团考

量债务工具的信贷风险时，

主要参照「投资级别」之外

部信贷评级（见国际通用释

义）。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(i) Significant increase in credit risk (Continued)

Irespective of the outcome of the above

asesment, the Group presumes that the

credit risk has increased significantly since initial

recognition when contractual payments are

more than 30 days past due, unles the Group

has reasonable and suportable information that

demonstrates otherwise.

Despite the aforegoing, the Group asumes

that the credit risk on a debt instrument has not

increased significantly since initial recognition

if the debt instrument is determined to have

low credit risk at the reporting date. A debt

instrument is determined to have low credit risk

if (i) it has a low risk of default, (i) the borower

has a strong capacity to met its contractual cash

flow obligations in the near term and (i) 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. The Group

considers the credit risk of the debt instrument

mainly with reference to external credit rating of

“investment grade” as per globaly understod

definitions.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(i) 信贷风险显著上升（续）

本集团定期监控用以识别

信贷风险有否大幅增加的

标准之效益，并修订标准

（如适当）来确保标准能在

款项逾期前识别信贷风险

大幅增加。

(i) 违约定义

就内部信贷风险管理而言，

本集团认为违约事件在内

部制订或得自外界来源的

资料显示债务人不大可能

悉数向债权人（包括本集团）

还款（未计及本集团所持任

何抵押品）时发生。

不论上文如何，本集团在

金融资产逾期超过90日时

都会认为发生违约，惟本

集团拥有合理并有理据的

资料证明更宽松的违约标

准更适合时除外。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(i) Significant increase in credit risk (Continued)

The Group regularly monitors the efectivenes

of the criteria used to identify whether there

has ben a significant increase in credit risk

and revises them as apropriate to ensure that

the criteria are capable of identifying significant

increase in credit risk before the amount becomes

past due.

(i) Definition of default

For internal credit risk management, the Group

considers an event of default ocurs when

information developed internaly or obtained

from external sources indicates that the debtor is

unlikely to pay its creditors, including the Group,

in ful (without taking into acount any colaterals

held by the Group).

Irespective of the above, the Group considers

that default has ocured when a financial aset

is more than 90 days past due unles the Group

has reasonable and suportable information to

demonstrate that a more laging default criterion

is more apropriate.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(i) 信贷减值的金融资产

在一项或以上对金融资产

的估计未来现金流量构成

不利影响的事件发生时，

该金融资产出现信贷减值。

金融资产出现信贷减值的

证据包括有关下列事件的

可观察数据：

‧ 发行人或借款人陷入

重大财政困难；

‧ 违反合约（如违约或

逾期事件）；

‧ 借款人的贷款人因有

关借款人财政困难的

经济或合约理由而向

借款人批出贷款人在

其他情况下不会考虑

的宽免；

‧ 借款人将可能面临破

产或其他财务重组；

或

‧ 财政困难导致该金融

资产失去活跃市场。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(i) Credit-impaired financial asets

A financial aset is credit-impaired when one or

more events that have a detrimental impact on

the estimated future cash flows of that financial

aset have ocured. Evidence that a financial

aset is credit-impaired includes observable data

about the folowing events:

• significant financial dificulty of the isuer or

the borower;

• , such as a default or

past due event;

• , 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;

• it is becoming probable that the borower

wil enter bankruptcy or other financial

reorganisation; or

• the disapearance of an active market for

that financial aset because of financial

dificulties.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(iv) 撇销政策

倘有资料显示对方处于严

重财困及无实际收回可能

时（例如对方被清盘或已进

入破产程序时），本集团则

撇销金融资产。经考虑法

律意见后（倘合适），被撇

销的金融资产可能仍须按

本集团收回程序进行强制

执行活动。撇销构成终止

确认事项。任何其后收回

在损益中确认。

(v) 预期信贷亏损之计量及确

认

预期信贷亏损的计量为违

约概率、违约损失率（即违

约时的损失程度）及违约风

险的函数。违约概率及违

约损失率是依历史数据计

估，并按前瞻性资料调整。

预期信贷亏损的估算乃无

偏概率加权平均金额，以

各自发生违约的风险为权

重厘定。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(iv) Write-of policy

The Group writes of a financial aset when there

is information indicating that the counterparty is in

severe financial dificulty and there is no realistic

prospect of recovery, for example, when the

counterparty has ben placed under liquidation

or has entered into bankruptcy procedings.

Financial asets writen of may stil be subject

to enforcement activities under the Group’s

recovery procedures, taking into acount legal

advice where apropriate. A write-of constitutes

a derecognition event. Any subsequent recoveries

are recognised in profit or los.

(v) Measurement and recognition of ECL

The measurement of ECL is a function of the

probability of default, los given default (i.e. the

magnitude of the los if there is a default) and

the exposure at default. The asesment of the

probability of default and los given default is

based on historical data and forward-loking

information. Estimation of ECL reflects an

unbiased and probability-weighted amount that

is determined with the respective risks of default

ocuring as the weights.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(v) 预期信贷亏损之计量及确

认（续）

一般而言，预期信贷亏损

按本集团按照合约定应

付的所有合约现金流量与

本集团预期收到的所有现

金流量之间的差额估算，

并按初始确认时确定的实

际利率折现。对于租赁应

收款项，用于确定预期信

贷亏损的现金流量与根据

香港财务报告准则第16号

用于计量租赁应收款项的

现金流量一致。

就集体评估而言，于制定

分组时，本集团经考虑下

列特征：

‧ 逾期状况；

‧ 债务人的性质、规模

及行业；及

‧ 外部信贷评级（倘可

得）。

管理层定期检讨分组方法，

确保各组别的组成部分继

续拥有类似的信贷风险特

征。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(v) Measurement and recognition of ECL (Continued)

Generaly, the ECL is estimated as the diference

betwen al contractual cash flows that are due

to the Group in acordance with the contract

and al the cash flows that the Group expects

to receive, discounted at the efective interest

rate determined at initial recognition. For a lease

receivable, the cash flow used for determining

the ECL is consistent with the cash flows used

in measuring the lease receivable in acordance

with HKFRS 16.

For colective asesment, the Group takes into

consideration the folowing characteristics when

formulating the grouping:

• ;

• , size and industry of debtors; and

• External credit ratings where available.

The grouping is regularly reviewed by

management to ensure the constituents of

each group continue to share similar credit risk

characteristics.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(v) 预期信贷亏损之计量及确

认（续）

利息收入按照金融资产的

账面总额计算，除非金融

资产发生信用减值，在这

种情况下，利息收入按照

金融资产的摊销成本计算。

除按公平值计入其他全面

收益之债务工具投资外，

本集团通过调整账面值在

损益中确认所有金融工具

的减值收益或亏损，惟相

应调整透过亏损拨备账确

认的应收贷款及按摊销成

本计量之债务工具除外。

对于按公平值计入其他全

面收益之债务工具投资，

亏损拨备在其他全面收益

中确认及于按公平值计入

其他全面收益储备中累计

而并无调减该等债务工具

的账面值。该金额指按公

平值计入其他全面收益储

备中有关累计亏损拨备的

变动。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(v) Measurement and recognition of ECL (Continued)

Interest income is calculated based on the gros

carying amount of the financial aset unles the

financial aset is credit-impaired, in which case

interest income is calculated based on amortised

cost of the financial aset.

Except for investments in debt instruments that

are measured at FVTOCI, the Group recognises

an impairment gain or los in profit or los for al

financial instruments by adjusting their carying

amount, with the exception of loans receivable

and debt instruments at amortised cost where the

coresponding adjustment is recognised through

a los alowance acount. For investments in

debt instruments that are measured at FVTOCI,

the los alowance is recognised in other

comprehensive income and acumulated in the

FVTOCI reserve without reducing the carying

amount of these debt instruments. Such amount

represents the changes in the FVTOCI reserve in

relation to acumulated los alowance.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融资产（续）

终止确认金融资产

只有当资产收取现金流量之合约

权利到期时，本集团方会终止确

认金融资产。

于终止确认按摊销成本计量的

金融资产时，资产之账面值与

已收及应收代价总额之差额于

损益中确认。

于终止确认分类为按公平值计

入其他全面收益的债务工具投

资时，先前于按公平值计入其他

全面收益储备内累计的收益或

亏损重新分类至损益。

金融负债及权益工具

分类为债务或权益

债务及权益工具按所订立之合约

安排性质及金融负债及权益工

具之定义而分类为金融负债或

权益工具。

权益工具

权益工具为于扣除其所有负债后

仍证明本集团之资产有剩余权

益之任何合约。由本公司发行之

权益工具按收取之所得款项（扣

除直接发行成本）确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial asets (Continued)

Derecognition of financial asets

The Group derecognises a financial aset only when

the contractual rights to the cash flows from the aset

expire.

On derecognition of a financial aset measured at

amortised cost, the diference betwen the aset’s

carying amount and the sum of the consideration

received and receivable is recognised in profit or los.

On derecognition of an investment in a debt instrument

clasified as at FVTOCI, the cumulative gain or los

previously acumulated in the FVTOCI reserve is

reclasified to profit or los.

Financial liabilities and equity instruments

Clasification as debt or equity

Debt and equity instruments are clasified as either

financial liabilities or as equity instruments in acordance

with the substance of the contractual arangements

and the definitions of a financial liability and an equity

instrument.

Equity instruments

An equity instrument is any contract that evidences

a residual interest in the asets of the Group after

deducting al of its liabilities. Equity instruments isued

by the Company are recognised at the proceds

received, net of direct isue costs.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

金融工具（续）

金融负债及权益工具（续）

按摊销成本计量的金融负债

金融负债（包括贸易及其他应付

款项、应付一位非控股东款

项及有抵押银行借贷）于其后采

用实际利率法按摊销成本计量。

终止确认金融负债

当及仅当本集团之责任获解除、

取消或到期时，本集团方会终止

确认金融负债。终止确认之金

融负债账面值与已付及应付代价

之差额于损益中确认。

退休福利成本

对界定供款退休福利计划╱国

家管理退休福利计划╱强制性

公积金计划之付款于雇员已提

供服务而享有供款时确认为开

支。

短期雇员福利

短期雇员福利以预期支付的未

折现福利金额及于雇员提供服

务时确认。所有短期雇员福利

确认为开支，除非其他香港财务

报告准则另有要求或准予福利

纳入资产成本。

给予雇员的福利扣除任何已支

付金额后确认为负债。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Financial instruments (Continued)

Financial liabilities and equity instruments

(Continued)

Financial liabilities at amortised cost

Financial liabilities (including trade and other payables,

amount due to a non-controling shareholder and

secured bank borowings) are subsequently measured

at amortised cost, using the efective interest method.

Derecognition of financial liabilities

The Group derecognises financial liabilities when, and

only when, the Group’s obligations are discharged,

canceled or have expired. The diference betwen the

carying amount of the financial liability derecognised

and the consideration paid and payable is recognised in

profit or los.

Retirement benefits costs

Payments to defined contribution retirement benefit

plans/state-managed retirement benefit schemes/the

Mandatory Provident Fund Scheme are recognised as

an expense when employes have rendered services

entitling them to the contributions.

Short-term employe benefits

Short-term employe benefits are recognised at the

undiscounted amount of the benefits expected to be

paid as and when employes rendered the services.

Al short-term employe benefits are recognised as an

expense unles another HKFRS requires or permits the

inclusion of the benefit in the cost of an aset.

A liability is recognised for benefits acruing to

employes after deducting any amount already paid.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

3. 编制综合财务报表基准及重

要会计政策资料（续）

3.2 重要会计政策资料（续）

库存股份

本集团就自市场购买本公司股份

支付的代价呈列为「库存股份」，

而有关款项自权益总额中扣除。

4. 主要会计判断及不确定估计

之主要来源

在应用本集团会计政策时，本公司董

事须就无法来自其他来源清楚得悉资

产及负债之账面值而作出判断、估计

及假设。估计及相关假设乃基于过往

经验及其他相关因素。实际结果可能

有异于此等估计。

就估计及相关假设而作出持续检讨。

如会计估计之修改仅影响该期间，修

改将于修改估计之期间确认，如修改

影响本期间及未来期间，则于修改期

间及未来期间确认。

应用会计政策之主要判断

除涉及估计（见下方）外，以下为董事

于应用本集团会计政策过程中及对综

合财务报表中确认之金额有最重大影

响之主要判断。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND MATERIAL

ACOUNTING POLICY INFORMATION

(Continued)

3.2 Material acounting policy information

(Continued)

Treasury shares

The consideration paid by the Group for purchasing

the Company’s shares from the market is presented

as “treasury shares” and the amount is deducted from

total equity.

4. CRITICAL ACOUNTING JUDGMENTS

AND KEY SOURCES OF ESTIMATION

UNCERTAINTY

In the aplication of the Group’s acounting policies, the

directors of the Company are required to make judgments,

estimates and asumptions about the carying amounts of

asets and liabilities that are not readily aparent from other

sources. The estimates and asociated asumptions are

based on historical experience and other factors that are

considered to be relevant. Actual results may difer from

these estimates.

The estimates and underlying asumptions are reviewed

on an ongoing basis. Revisions to acounting estimates are

recognised in the period in which the estimate is revised if

the revision afects only that period, or in the period of the

revision and future periods if the revision afects both curent

and future periods.

Critical judgments in aplying acounting

policies

The folowings are the critical judgments, apart from those

involving estimations (se below), that the directors of the

Company have made in the proces of aplying the Group’s

acounting policies and that have the most significant efect

on the amounts recognised in the consolidated financial

statements.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

4. 主要会计判断及不确定估计

之主要来源（续）

应用会计政策之主要判断（续）

投资物业之递延税项

以公平值模式计量之投资物业产生之

递延税项进行计量时，本公司董事已

审阅本集团之投资物业组合并认为，

本集团持有香港及新加坡投资物业时，

采用之业务模式并非旨在随时间逐步

耗用投资物业当中绝大部分之经济利

益。因此，于厘定香港及新加坡投资

物业之递延税项时，本公司董事确认，

以公平值模式计量之投资物业之账面

值可透过销售收回这一项假设成立。

就本集团位于中国之投资物业而言，

截至2023年3月31日止年度，由市政府

发起，本集团与市政府签订土地收储

协议，以交出该等投资物业。于2023

年3月31日，该等投资物业已重新分

类为分类为持作出售之资产且推定以

公平值模式进行计量的投资物业的账

面值将通过销售收回并未被驳回。然

而，由于土地收储由市政府执行，该

交易无需缴纳土地增值税。

4. CRITICAL ACOUNTING JUDGMENTS

AND KEY SOURCES OF ESTIMATION

UNCERTAINTY (Continued)

Critical judgments in aplying acounting

policies (Continued)

Defered taxation on investment properties

For the purposes of measuring defered tax arising from

investment properties that are measured using the fair value

model, the directors of the Company have reviewed the

Group’s investment properties portfolios and concluded that

the Group’s investment properties located in Hong Kong

and Singapore are not held under a busines model, whose

objective is to consume substantialy al of the economic

benefits embodied in the investment properties over time.

Therefore, in determining the defered taxation on investment

properties located in Hong Kong and Singapore, the directors

of the Company have determined that presumption that

the carying amounts of investment properties measured

using the fair value model are recovered through sale is not

rebuted.

For the Group’s investment properties located in the

PRC, during the year ended 31 March 2023, as initiated

by the municipal government, the Group entered into a

land resumption agrement with municipal government to

surender these investment properties. Such investment

properties have ben clasified as asets clasified as held

for sale as at 31 March 2023 and the presumption that the

carying amounts of investment properties measured using

the fair value model are recovered through sales is not

rebuted. However, since it is a land resumption conducted

by municipal government, the transaction is not subject to

land apreciation tax.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

4. 主要会计判断及不确定估计

之主要来源（续）

应用会计政策之主要判断（续）

对高山企业有限公司（「高山」）的控

制权

截至2024年3月31日止年度，尽管本集

团于高山的持股量由2023年4月1日的

51.60%减少至2024年3月31日的26.59%，

高山被视为本集团的一间附属公司。董

事评估本集团是否对高山及其附属公司

（「高山集团」）拥有控制权乃基于本集团

是否有实际能力单方面主导高山集团的

相关业务。在作出判断之过程中，董事

考虑到本集团相对其他投票权持有人所

持投票权之规模及分散度而言，占支配

性之投票权益及任何额外事实及情况，

包括股东于过往股东大会之参与度及

投票形式，以及本集团所持有的由高山

发行的可换股票据（其在悉数转换后将

使本集团的总持股比例达到52.57%），

认为尽管本集团于高山集团的持股量少

于50%，本集团自2023年8月3日（附注16

所述高山完成配售新股的日期，由于本

集团并非认购人，导致本集团于高山的

持股量由51.60%摊薄至26.59%）起并未

丧失对高山集团的控制权，而根据香港

财务报告准则第10号，高山集团于截至

2024年3月31日止年度符合作为本集团

附属公司之资格。因此，高山集团的财

务资料于截至2024年3月31日止全年度合

并入账。

4. CRITICAL ACOUNTING JUDGMENTS

AND KEY SOURCES OF ESTIMATION

UNCERTAINTY (Continued)

Critical judgments in aplying acounting

policies (Continued)

Control over Eminence Enterprise Limited

(“Eminence”)

During the year ended 31 March 2024, Eminence is

considered as a subsidiary of the Group although the Group’s

shareholding of Eminence decreased from 51.60% at 1 April

2023 to 26.59% at 31 March 2024. The directors asesed

whether or not the Group has control over Eminence and

its subsidiaries (colectively “Eminence Group”) based

on whether the Group has the practical ability to direct

the relevant activities of Eminence Group unilateraly. In

making their judgment, the directors considered the Group’s

dominant voting interest relative to the size and dispersion

of holdings of the other vote holders, and any aditional

facts and circumstances, including the participation rates of

shareholders and voting paterns in previous shareholders’

metings and the convertible notes isued by Eminence

held by the Group which wil give the Group an agregated

shareholding of 52.57% upon ful conversion, and concluded

that the Group did not lose control over Eminence Group

since 3 August 2023 (the date of completion of placing of

new shares by Eminence as mentioned in note 16 of which

the Group was not a subscriber which resulted in dilution

of the Group’s shareholding in Eminence from 51.60% to

26.59%) despite its shareholding therein has become les

than 50%, Eminence Group qualified as a subsidiary of the

Group under HKFRS 10 for the year ended 31 March 2024.

Acordingly, the financial information of Eminence Group is

consolidated for the whole year ended 31 March 2024.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

4. 主要会计判断及不确定估计

之主要来源（续）

不确定估计之主要来源

以下为有关未来之主要假设，以及于

报告期末之其他不确定估计之主要来

源，该等估计存在可能导致有关资产

之账面值于下一个财政年度出现重大

调整之重大风险。

投资物业之公平值

本集团之投资物业就财务报告而言按

公平值予以计量。本集团备有专责团

队，以就公平值计量厘定适当的估值

方法及主要输入数据。

估计本集团投资物业的公平值时，本

集团使用可获得的市场可观察数据。

倘并无第1级输入，本集团委聘独立合

资格估值师行对本集团之投资物业进

行估值。于报告期末，管理层与独立

合资格估值师行密切合作，确定公平

值计量的适当估值方法及主要输入数

据。倘资产公平值发生重大变动，会

向本公司董事报告波动原因。有关厘

定本集团之投资物业公平值所用估值

方法及主要输入数据的资料于附注15

披露。

4. CRITICAL ACOUNTING JUDGMENTS

AND KEY SOURCES OF ESTIMATION

UNCERTAINTY (Continued)

Key sources of estimation uncertainty

The folowings are the key asumptions concerning the

future, and other key sources of estimation uncertainty at

the end of the reporting period, that have a significant risk

of causing a material adjustment to the carying amounts of

asets within the next financial year.

Fair value of investment properties

The Group’s investment properties are measured at fair value

for financial reporting purposes. The Group has a designated

team to determine the apropriate valuation techniques and

key inputs for fair value measurements.

In estimating the fair value of the Group’s investment

properties, the Group uses market-observable data to the

extent they are available. Where Level 1 inputs are not

available, the Group engages independent firms of qualified

profesional property valuers to perform valuation of the

Group’s investment properties. At the end of the reporting

period, the management works closely with the independent

firms of qualified profesional property valuers to establish

and determine the apropriate valuation techniques and key

inputs for fair value measurements. 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.

Information about the valuation techniques and key inputs

used in determining the fair value of the Group’s investment

properties is disclosed in note 15.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

4. 主要会计判断及不确定估计

之主要来源（续）

不确定估计之主要来源（续）

厘定持作出售发展物业╱持作出

售物业之可变现净值

管理层定期审阅本集团之持作出售

发展物业╱持作出售物业之可收回能

力，该等物业位于香港，于2024年3

月31日之总金额为5,668,549,000港元

（2023年：5,499,666,000港元），乃参

考现时市场环境之事件或情况转变显

示该资产之账面值或会超过其可变现

净值。厘定持作出售发展物业╱持作

出售物业之估计可变现净值乃基于估

计售价减估计完工成本及销售该等物

业所需之估计成本（如适用）。售价乃

参考现行市场环境中类似物业之市价

估算并调整，以反映该等物业的不同

位置或状况。持作出售发展物业之完

工成本经参考发展预算、类似竣工物

业之实际发展成本估算，并基于当前

市场数据进行调整。实际可变现金额

或会与估计有差异，致使持作出售发

展物业╱持作出售物业之可变现净值

减少或增加及可能需要作出额外撇销

或拨回过往已确认之撇销。

5. 营业额

来自持续经营业务的营业额指年内来

自物业投资租金收入及楼宇管理、来

自贷款融资之利息收入及来自物业发

展物业销售之已收或应收款项之总额。

4. CRITICAL ACOUNTING JUDGMENTS

AND KEY SOURCES OF ESTIMATION

UNCERTAINTY (Continued)

Key sources of estimation uncertainty

(Continued)

Determination of net realisable value of properties

held for development for sale/properties held for

sale

Management regularly reviews the recoverability of

the Group’s properties held for development for sale/

properties held for sale, which are situated in Hong Kong

and amounted to HK$5,668,549,000 at 31 March 2024

(2023: HK$5,499,666,000), with reference to curent market

environment whenever events or changes in circumstances

indicate that the carying amount of the asets may exced

its net realisable value. The estimates of net realisable value

of properties held for development for sale/properties held

for sale are determined based on estimated seling prices

les estimated costs to completion and the estimated

costs necesary to make the sale of these properties, if

aplicable. The seling prices are estimated by reference to

the market prices of similar properties in prevailing market

environment with adjustments to reflect diferent locations

or conditions for those properties. The costs to completion

of the properties under development for sale are estimated

by reference to the development budget, actual development

cost of similar completed properties with adjustments based

on curent market data. Actual realised amount may difer

from estimates, resulting in a decrease or an increase in the

net realisable value of the properties held for development

for sale/properties held for sale and aditional write-down

or reversal of write-down previously recognised may be

required.

5. REVENUE

Revenue from continuing operations represents the

agregate of the amounts received or receivable in respect

of rental income and building management from property

investment, interest income from loan financing and property

sales from property development during the year.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

物业销售营业额于已落成住宅物业

转让予客户时确认，即客户取得已落

成住宅物业之控制权且本集团拥有

收取付款权利，并有可能收取代价

时。本集团根据买卖协议之付款条款

向客户收取按金。截至2024年3月31

日，分配至剩余未履行履约义务的交

易价格为384,651,000港元（2023年：

128,516,000港元），且预期于一年内

及一年以上确认为营业额的金额分别

为255,687,000港元及128,964,000港元

（2023年：128,516,000港元及零）。

就楼宇管理服务而言，本集团按月就

所提供服务收取固定费用，并按本集

团有权开具发票并直接对应于其完成

对客户履约价值之金额确认营业额。

本集团作为委托人主要负责向业主提

供楼宇管理服务，业主同时收取及消

耗本集团履约提供之利益，因此本集

团随时间确认已收或应收业主费用为

营业额及其所有相关楼宇管理成本为

服务成本。本集团选择采用可行权宜

方法，以有权向客户开具发票的金额

确认营业额。按香港财务报告准则第

15号所允许，分配至该等未履行合约

之交易价格不披露。

租金收入及来自贷款融资之利息收

入超出香港财务报告准则第15号之范

围，截至2024年3月31日止年度与来自

持续经营业务的客户合约的营业额为

56,162,000港元（2023年：56,479,000港

元）。

5. REVENUE (Continued)

Revenue from sales of properties was recognised at a

point in time when the completed residential property

was transfered to customers, being at the point that the

customer obtained the control of the completed residential

property and the Group had present right to payment and

colection of the consideration was probable. The Group

received deposits from customers pursuant to the payment

terms of the sale and purchase agrement. The transaction

price alocated to the remaining unsatisfied performance

obligations was HK$384,651,000 (2023: HK$128,516,000) as

at 31 March 2024 and the expected to recognised as revenue

within one year and over one year are HK$255,687,000

and HK$128,964,000 (2023: HK$128,516,000 and nil),

respectively.

For building management services, the Group bils a fixed

rate for services provided on a monthly basis and recognises

as revenue in the amount to which the Group has a right

to isue the invoice and that coresponds directly with the

value to the customers of Group’s performance completed.

The Group acts as principal and is primarily responsible for

providing the building management services to the property

owners, who simultaneously receives and consumes

the benefit provided by the Group’s performance as the

Group performs, the Group recognises the fe received or

receivable from property owners as its revenue over time

and al related building management costs as its cost of

services. The Group elected to aply the practical expedient

by recognising revenue in the amount to which the Group

has right to invoice. As permited under HKFRS 15, the

transaction price alocated to these unsatisfied contracts is

not disclosed.

Rental income and interest income from loan financing

fal outside the scope of HKFRS 15 and the revenue from

contracts with customers from continuing operations for the

year ended 31 March 2024 amounted to HK$56,162,000

(2023: HK$56,479,000).

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

6. 分部资料

就资源分配及分部表现评估而言，呈

报给本集团之主要经营决策者（「主要

经营决策者」）首席行政总裁之资料，

乃集中于货物送递或服务提供之种类。

此亦为组织之基准，据此，管理层选

择按不同产品及服务组织本集团。

根据香港财务报告准则第8号「经营分

部」，本集团之经营及呈报分部包括：(i)

物业投资、(i)物业发展、(i)证券及其

他投资及(iv)贷款融资。

于过往年度，位于中国境内的经营业

务（包括物业投资、证券及其他投资

以及贷款融资）分类为已终止经营业

务。所报告分部资料不包括已终止经

营业务的任何金额，更多详情载于附

注11。

6. SEGMENT INFORMATION

Information reported to the Group’s chief executive oficer,

being the chief operating decision maker (the “CODM”),

for the purposes of resources alocation and asesment of

segment performance focuses on types of gods delivered

or services provided. This is also the basis of organisation,

whereby the management has chosen to organise the Group

around diferences in products and services.

The Group’s operating and reportable segments under

HKFRS 8 “Operating Segments” are (i) property investment,

(i) property development, (i) investment in securities and

others and (iv) loan financing.

Operation in the PRC, including the property investment,

investment in securities and others and loan financing was

clasified as discontinued operation in the prior year. The

segment information reported does not include any amounts

for the discontinued operation, which are described in more

detail in note 11.

---

Property investment	Property development	Investment in securities and others	Loan financing	Consolidated
物业投资	物业发展	证券及 其他投资	贷款融资	总额
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元
(note)
（附注 ）
44,08 2	169,97 1	—	13,06 1	227,11 4
(60,72 5)	(189,57 8)	(1,99 2)	15 1	(252,144)
				7,847
				(20,266)
				(1,175)
				137
				(126,622)
				(392,2 23)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

(a) 分部营业额及业绩

按呈报分部划分本集团来自持

续经营业务的营业额及业绩之

分析如下：

截至2024年3月31日止年度

6. SEGMENT INFORMATION (Continued)

(a) Segment revenue and results

The folowing is an analysis of the Group’s revenue

and results from continuing operations by reportable

segment:

For the year ended 31 March 2024

SEGMENT REVENUE分部营业额

External sales外来销售

RESULTS业绩

Segment results分部业绩

Unalocated corporate income无分配之公司收入

Unalocated corporate expenses无分配之公司开支

Other expenses其他开支

Share of results of joint ventures分占合营公司业绩

Finance costs融资成本

Los before taxation from continuing

operations

来自持续经营业务的

除税前亏损

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

(a) 分部营业额及业绩（续）

截至2023年3月31日止年度

附注： 持作出售发展物业产生之租

金收入（包括在物业发展分部

内）已包括在物业投资分部

内。

6. SEGMENT INFORMATION (Continued)

(a) Segment revenue and results (Continued)

For the year ended 31 March 2023

Property

investment

Property

development

Investment in

securities and

othersLoan financingConsolidated

物业投资物业发展

证券及

其他投资贷款融资总额

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

(note)

（附注）

SEGMENT REVENUE分部营业额

External sales外来销售44,89128,647—13,22486,762

RESULTS业绩

Segment results分部业绩190,515(10,552)(71,940)(12,302)95,721

Unalocated corporate income无分配之公司收入4,034

Unalocated corporate expenses无分配之公司开支(13,949)

Other expenses其他开支(384)

Share of results of joint ventures分占合营公司业绩109

Finance costs融资成本(67,673)

Profit before taxation from continuing

operations

来自持续经营业务的除税

前溢利17,858

Note: Rental income generated from properties held for

development for sale (included in property development

segment) was included in property investment

segment.

---

2024
2024年
HK$’000
千港元
2,085,246
5,850,922
223,115
172,146
8,331,429
—
351
32,583
307,435
20,961
46,280
8,739,039

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

(a) 分部营业额及业绩（续）

分部业绩代表各分部来自持续

经营业务赚取之溢利或产生之

亏损，当中没有分配分占合营公

司之业绩、融资成本、其他开支

及无分配之公司收入及开支。

经营分部之间存在不对称分配，

此乃因为本集团将按公平值计

入损益之金融资产之所有公平

值变动分配至证券及其他投资

分部，并未将部分金融工具分

配至该等分部资产。此乃就资

源分配及表现评估用途向主要

经营决策者呈报之计量。

(b) 分部资产及负债

按经营及呈报分部分析本集团之

资产及负债如下：

6. SEGMENT INFORMATION (Continued)

(a) Segment revenue and results (Continued)

Segment results represent the profit earned or

los incured from continuing operations by each

segment without alocation of share of results of

joint ventures, finance costs, other expenses and

unalocated corporate income and expenses. There

are asymetrical alocations to operating segments

because the Group alocates al fair value changes of

financial asets at FVTPL to segment of investment

in securities and others without alocating the certain

financial instruments to those segment asets. This is

the measure reported to the CODM for the purposes of

resource alocation and performance asesment.

(b) Segment asets and liabilities

The folowing is an analysis of the Group’s asets and

liabilities by reportable segment:

2023年

HK$’000

千港元

Segment asets分部资产

Continuing operations持续经营业务

Property investment物业投资2,355,532

Property development物业发展5,613,343

Investment in securities and others证券及其他投资192,360

Loan financing贷款融资190,392

Total segment asets分部资产总额8,351,627

Asets relating to discontinued

operation

有关终止经营业务的资产

370,114

Interests in joint ventures合营公司权益214

Time deposits over thre months三个月以上之定期存款—

Cash and cash equivalents现金及现金等价物398,894

Unalocated financial asets at FVTPL无分配之按公平值计入

损益之金融资产36,204

Unalocated corporate asets无分配之公司资产31,911

Consolidated asets综合资产9,188,964

---

2024
2024年
HK$’000
千港元
27,497
334,942
1,123
2,767
366,329
3,671,861
65,041
33,717
4,136,948

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

(b) 分部资产及负债（续）

就分部表现监控及分部间之资

源分配而言：

— 除有关终止经营业务的资

产、合营公司权益、无分

配之按公平值计入损益之

金融资产、三个月以上之

定期存款、现金及现金等

价物以及其他资产外，所

有资产已分配至经营及呈

报分部。

— 除有抵押银行借贷、应付

税项以及其他负债外，所

有负债已分配至经营及呈

报分部。

6. SEGMENT INFORMATION (Continued)

(b) Segment asets and liabilities (Continued)

2023年

HK$’000

千港元

Segment liabilities分部负债

Continuing operations持续经营业务

Property investment物业投资258,300

Property development物业发展317,598

Investment in securities and others证券及其他投资1,128

Loan financing贷款融资1,528

Total segment liabilities分部负债总额578,554

Secured bank borowings有抵押银行借贷3,529,177

Tax payable应付税项55,644

Unalocated corporate liabilities无分配之公司负债33,204

Consolidated liabilities综合负债4,196,579

For the purposes of monitoring segment performances

and alocating resources betwen segments:

— al asets are alocated to operating and

reportable segments other than asets relating

to discontinued operation, interests in joint

ventures, unalocated financial asets at FVTPL,

time deposits over thre months, cash and cash

equivalents and other asets.

— al liabilities are alocated to operating and

reportable segments other than secured bank

borowings, tax payable and other liabilities.

---

Property investment	Property development	Investment in securities and others	Loan financing	Unallocated	Consolidated
物业投资	物业发展	证券及 其他投资	贷款融资	无分配	总额
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元	千港元
—	—	760	—	683	1,443
3,314	3,086	12	—	328	6,740
—	—	521	—	—	521
47,333	—	—	—	—	47,333
—	—	1,959	—	—	1,959
—	—	2,119	—	—	2,119
—	—	—	(2,675)	—	(2,675)
—	—	(1,775)	—	—	(1,775)
—	—	(717)	—	—	(717)
—	84,162	—	—	—	84,162
—	59,766	—	—	—	59,766

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

(c) 其他分部资料

已包含在分部溢利或亏损或来自

持续经营业务的分部资产计量

之金额：

截至2024年3月31日止年度

6. SEGMENT INFORMATION (Continued)

(c) Other segment information

Amounts included in the measure of segment profit or

los or segment asets from continuing operations:

For the year ended 31 March 2024

Amounts included in the measure of

segment asets or segment results:

已包含在分部资产或分部业

绩计量之金额：

Capital aditions资本增加

Depreciation of property, plant and

equipment

物业、厂房及设备之折旧

Depreciation of right-of-use asets使用权资产之折旧

Los on changes in fair value of

investment properties

投资物业之公平值变动亏损

Net los on changes in fair value of

financial asets at FVTPL

按公平值计入损益之金融

资产之公平值变动亏损

净额

Release on disposal of debt instruments

at FVTOCI

出售时解除按公平值计入其

他全面收益之债务工具

Reversal of impairment los on loans

receivable, net

应收贷款减值亏损净额拨回

Reversal of impairment los on debt

instruments at FVTOCI

按公平值计入其他全面收益

之债务工具之

减值亏损拨回

Reversal of impairment los on debt

instruments at amortised cost

按摊销成本计量之债务工具

之减值亏损拨回

Write-down on properties held for

development for sale, net

撇减持作出售发展物业净额

Write-down on properties held for sale撇减持作出售物业

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

(c) 其他分部资料（续）

截至2023年3月31日止年度

6. SEGMENT INFORMATION (Continued)

(c) Other segment information (Continued)

For the year ended 31 March 2023

Property

investment

Property

development

Investment

in securities

and others

Loan

financingUnalocatedConsolidated

物业投资物业发展

证券及

其他投资贷款融资无分配总额

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

千港元千港元千港元千港元千港元千港元

Amounts included in the measure of

segment asets or segment results:

已包含在分部资产或分部业

绩计量之金额：

Capital aditions资本增加—4372,856—1243,417

Depreciation of property, plant and

equipment

物业、厂房及设备之折旧

3,3823,20213—3726,969

Depreciation of right-of-use asets使用权资产之折旧—393—393

Gain on changes in fair value of

investment properties

投资物业之公平值变动收益

(191,361)—(191,361)

Net los on changes in fair value of

financial asets at FVTPL

按公平值计入损益之金融资

产之公平值变动亏损

净额—62,879—62,879

Los on revaluation of intangible asets无形资产之重估亏损—5,847—5,847

Impairment los on intangible asets无形资产之减值亏损—3,207—3,207

Impairment los on loans receivable, net应收贷款之减值亏损净额—11,783—11,783

Impairment los on debt instruments at

FVTOCI

按公平值计入其他全面收益

之债务工具之减值亏损—5,378—5,378

Reversal of impairment los on debt

instruments at amortised cost

按摊销成本计量之债务工具

之减值亏损拨回—(119)—(119)

Write-back on properties held for

development for sale, net

拨回持作出售发展物业净额

—(11,832)—(11,832)

---

2024		2024
2024年		2024年
HK$’000		HK$’000
千港元		千港元
84,060 2,702
225,786		2,188,394
1,328		73,843
86,762
227,114		2,262,237

2024
2024年
HK$’000
千港元
43,296
—
—

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

(d) 地区资料

本集团之持续营运乃位于香港（定

居地）及新加坡。

本集团按分部客户所在地划分

的来自外来客户之营业额及按资

产之所在地域划分之非流动资产

（不包括与已终止经营业务及递

延税项资产及金融工具有关的

资产）资料如下：

(e) 主要客户之资料

于相关年度贡献本集团总营业

额超过10%以上的客户之营业额

如下：

来自物业发展之营业额。

来自物业投资之营业额。

6. SEGMENT INFORMATION (Continued)

(d) Geographical information

The Group’s continuing operations are located in Hong

Kong (place of domicile) and Singapore.

The Group’s revenue from external customers based on

location of its customers for segments and information

about its non-curent asets (excluding those related

to discontinued operation and defered tax asets and

financial instruments) by geographical locations of the

asets are detailed below:

Revenue from external

customersNon-curent asets

来自外来客户之营业额非流动资产

2023年

HK$’000

千港元

Hong Kong (place of

domicile)

香港（定居地）

2,255,686

Singapore新加坡137,041

2,392,727

(e) Information about major customers

Revenue from customers of the coresponding years

contributing over 10% of the total revenue of the Group

from continuing operations is as folows:

2023年

HK$’000

千港元

Customer A

客户A

—

Customer B

客户B

20,257

Customer C

客户C

11,755

Revenue from property development.

Revenue from property investment.

---

2024
2024年
HK$’000
千港元
194,621
16
194,637
(68,015)
126,622

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

7. 融资成本

年内已资本化的借贷成本乃于特别借

款中产生，并以合资格资产支出之年

利率5.26%（2023年：特别借款中产

生，利率3.51%）计算。

7. FINANCE COSTS

2023年

HK$’000

千港元

Continuing operations持续经营业务

Interest on bank borowings银行借贷之利息144,815

Interest on lease liabilities租赁负债之利息22

144,837

Les: Amount capitalised in the cost of

qualifying asets

减：于合资格资产成本资本化

之金额(77,164)

67,673

Borowing costs capitalised during the year arose on a

specific borowing with interest rate of 5.26% (2023: on a

specific borowing with interest rate of 3.51%) per anum to

expenditure on qualifying asets.

---

2024
2024年
HK$’000
千港元
15,351
57,760
73,111
3,300
86
163,978
6,740
521
9,925
3,184
—
2,341
130
3,940
—
—
10

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （亏损）溢利

附注： 截至2023年3月31日止年度，本集团

确认涉及2019冠状病毒病相关津贴

之政府补助1,256,000港元，乃与香

港政府所提供之「保就业」计划有关。

8. (LOS) PROFIT BEFORE TAXATION

2023年

HK$’000

千港元

Continuing operations持续经营业务

(Los) profit before taxation has ben

arived at after charging:

除税前（亏损）溢利已扣除以下

各项：

Directors’ emoluments (note 9 (a)董事酬金（附注9 (a)）12,667

Other staf costs, including retirement

benefits scheme contributions

其他员工成本，包括退休福利

计划供款56,652

Total staf costs员工成本总额69,319

Auditors’ remuneration核数师酬金

— audit services— 审核服务3,613

— non-audit services— 非审核服务51

Cost of properties recognised as

expense

已确认为开支之物业成本

23,390

Depreciation of property, plant and

equipment

物业、厂房及设备之折旧

6,969

Depreciation of right-of-use asets使用权资产之折旧393

Net exchange los汇兑亏损净额—

and after crediting:及已计入以下各项：

Dividend income from investments来自投资之股息收入11,641

Government grants (note)政府补助（附注）1,256

Interest income from利息收入来自

Debt instruments at amortised

cost

按摊销成本计量之债务

工具2,973

Debt instruments at FVTOCI按公平值计入其他全面

收益之债务工具233

Banks and others银行及其他1,442

Writen-of of other payable撇销其他应付款项1,732

Net exchange gain汇兑收益净额2,052

Gain on disposal of property, plant and

equipment

出售物业、厂房及设备之收益

—

Note: During the year ended 31 March 2023, the Group

recognised government grants of HK$1,256,000 in respect

of Covid-19-related subsidies, which were related to

Employment Suport Scheme provided by the Hong Kong

Government.

---

Executive directors		Independent non-executive directors
执行董事		独立非执行董事
Lui Yuk Chu	Koon Ho Yan Candy	Jong Koon Sang	Tsui Chun Kong	Lau Chak Hang	Total
雷玉珠	官可欣	庄冠生	徐震港	刘泽恒	总额
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元	千港元
	(notes (i, ii))
	（附注(i、ii) ）
—	—	155	155	155	465
12,269	2,599	—	—	—	14,868
—	36	—	—	—	36
12,2 69	2,6 35	1 55	1 55	1 55	15,3 69

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. 、首席行政总裁及雇员

之酬金

(a) 有关董事酬金之资料

截至2024年3月31日止年度本公司

董事酬金详情如下：

9. DIRECTORS’, CHIEF EXECUTIVE’S AND

EMPLOYES’ EMOLUMENTS

(a) Information regarding directors’

emoluments

Details of emoluments to the directors of the Company

for the year ended 31 March 2024 are as folows:

Fes董事袍金

Other emoluments其他酬金

— salaries and other benefits— 薪金及其他福利

— retirement benefits

scheme contributions

— 退休福利计划

供款

Total directors’ emoluments董事酬金总额

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. 、首席行政总裁及雇员

之酬金（续）

(a) 有关董事酬金之资料（续）

截至2023年3月31日止年度本公司

董事酬金详情如下：

附注：

(i) 官可欣女士为本公司之主席兼

首席行政总裁。彼以上披露之

酬金包括就彼截至2024年及

2023年3月31日止年度作为主

席兼首席行政总裁所提供服务

而获得之酬金。

(i) 本公司决定向雷玉珠女士的儿

子及本公司附属公司董事官俊

廷先生以及官可欣女士提供该

等住宅单位及停车位，并只要

其受雇于本集团便可免租及费

用。根据香港差饷物业估价署

所载，该等物业之应课差饷租

值为2,998,000港元（2023年：

2,998,000港元）。

(i) 谢永超先生辞任本公司副主席

兼执行董事，自2023年3月31

日起生效。

9. DIRECTORS’, CHIEF EXECUTIVE’S AND

EMPLOYES’ EMOLUMENTS (Continued)

(a) Information regarding directors’

emoluments (Continued)

Details of emoluments to the directors of the Company

for the year ended 31 March 2023 are as folows:

Executive directors

Independent

non-executive directors

执行董事独立非执行董事

Tse Wing

Chiu RickyLui Yuk Chu

Kon Ho Yan

Candy

Jong Kon

Sang

Tsui Chun

Kong

Lau Chak

HangTotal

谢永超雷玉珠官可欣庄冠生徐震港刘泽恒总额

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

(note (i)(notes (i, i)

（附注(i)）（附注(i、i)）

Fes董事袍金—155155155465

Other emoluments其他酬金

— salaries and other benefits— 薪金及其他福利1,5008,1632,410—12,073

— retirement benefits scheme

contributions

— 退休福利计划供款

187536—129

Total directors’ emoluments董事酬金总额1,5188,2382,44615515515512,667

Notes:

(i) Ms. Kon Ho Yan Candy is the President and Chief

Executive Oficer of the Company. Her emoluments

disclosed above for the years ended 31 March 2024

and 2023 include those for services rendered by her as

the President and Chief Executive Oficer.

(i) The Company determined to provide certain residential

units and carparking spaces to Mr. Kon Chun Ting, a

son of Ms. Lui Yuk Chu and a director of subsidiaries

of the Company, and Ms. Kon Ho Yan Candy fre of

rental and charges for as long as they are employed by

the Group. Agregate rateable value of these properties

as set by the Hong Kong Rating and Valuation

Department was HK$2,998,000 (2023: HK$2,998,000).

(i) Mr. Tse Wing Chiu, Ricky resigned from Vice President

and Executive Director of the Company with efect from

31 March 2023.

---

2024
2024年
HK$’000
千港元
10,066
47
10,113

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. 、首席行政总裁及雇员

之酬金（续）

(a) 有关董事酬金之资料（续）

上述显示之执行董事酬金主要

为彼等有关本公司及本集团管理

事务之服务而获得的酬金。

上述显示之独立非执行董事酬

金主要为彼等作为本公司董事之

服务而获得的酬金。

(b) 有关雇员酬金之资料

本年内，本集团五名最高薪人士

包括两名（2023年：两名）董事。

其余三名（2023年：三名）并非董

事之最高薪人士之酬金如下：

9. DIRECTORS’, CHIEF EXECUTIVE’S AND

EMPLOYES’ EMOLUMENTS (Continued)

(a) Information regarding directors’

emoluments (Continued)

The executive directors’ emoluments shown above

were for their services in conection with the

management of the afairs of the Company and the

Group.

The independent non-executive directors’ emoluments

shown above were for their services as directors of the

Company.

(b) Information regarding employes’

emoluments

The five highest paid individuals of the Group during

the year included two (2023: two) directors. The

emoluments of the remaining thre (2023: thre)

highest paid individuals, not being directors, are as

folows:

2023年

HK$’000

千港元

Salaries and other benefits薪金及其他福利19,567

Retirement benefits scheme

contributions

退休福利计划供款

19,603

---

2024
2024年
—
1
1
1
—
3

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. 、首席行政总裁及雇员

之酬金（续）

(b) 有关雇员酬金之资料（续）

该等雇员之酬金介乎下列范围：

于两个年度，本集团没有支付酬

金予董事及其他三名（2023年：

三名）最高薪金之人士，作为加

入或于加入本集团时之奖励或

作为失去职务之补偿。此外，于

两个年度，没有董事放弃或同意

放弃任何酬金。

9. DIRECTORS’, CHIEF EXECUTIVE’S AND

EMPLOYES’ EMOLUMENTS (Continued)

(b) Information regarding employes’

emoluments (Continued)

The emoluments of these employes fal within the

folowing bands:

Number of individuals

雇员人数

2023年

HK$1,500,001 to HK$2,000,0001,500,001港元至2,000,000港元—

HK$2,000,001 to HK$2,500,0002,000,001港元至2,500,000港元2

HK$3,500,001 to HK$4,000,0003,500,001港元至4,000,000港元—

HK$4,000,001 to HK$4,500,0004,000,001港元至4,500,000港元—

HK$15,000,001 to HK$15,500,00015,000,001港元至15,500,000港元1

During both years, no emoluments were paid by the

Group to the directors and the other thre (2023: thre)

highest paid individuals, as an inducement to join or

upon joining the Group or as compensation for los in

ofice. In adition, during both years, no director waived

or agred to waive any emoluments.

---

2024
2024年
HK$’000
千港元
1
8,241
6
8,248
(2,003)
(86)
(2,089)
15,832
21,991

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （开支）抵免

就两个年度之香港利得税乃根据估计

应课税溢利之16.5%计算。

其他司法权区产生之税项乃按相关司

法权区之现行税率计算。

10. INCOME TAX (EXPENSE) CREDIT

2023年

HK$’000

千港元

Continuing operations持续经营业务

The tax charge (credit) comprises:税项开支（抵免）包括：

Curent tax:本期税项：

Hong Kong香港76

PRC witholding tax on dividend中国股息预扣税—

Other jurisdiction其他司法权区304

Over-provision in prior years:过往年度超额拨备：

Hong Kong香港(4,313)

Other jurisdiction其他司法权区(27)

(4,340)

Defered tax递延税项(3,523)

(7,483)

Hong Kong Profits Tax is calculated at 16.5% of the

estimated asesable profit for both years.

Taxation arising in other jurisdiction is calculated at the rates

prevailing in the relevant jurisdiction.

---

2024
2024年
HK$’000
千港元
(392,223)
(64,717)
31,881
(11,843)
(23)
43,730
(163)
—
16,985
122
8,241
(2,089)
(133)
21,991

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （开支）抵免（续）

本年度税项开支（抵免）与综合损益及

其他全面收益表之来自持续经营业务

之业绩之对账如下：

10. INCOME TAX (EXPENSE) CREDIT

(Continued)

Taxation charge (credit) for the year can be reconciled to

the results from continuing operations per the consolidated

statement of profit or los and other comprehensive income

as folows:

2023年

HK$’000

千港元

(Los) profit before taxation除税前（亏损）溢利17,858

Tax (credit) charge of Hong Kong Profits

Tax at 16.5% (2023: 16.5%)

按香港利得税率16.5%

（2023年：16.5%）之税项

（抵免）开支2,947

Tax efect of expenses not deductible

for tax purposes

不获扣税开支之税项影响

18,588

Tax efect of income not taxable for tax

purposes

无须课税收入之税项影响

(39,907)

Tax efect of share of results of joint

ventures

分占合营公司业绩之税项影响

(18)

Tax efect of tax loses not recognised未确认税项亏损之税项影响23,783

Tax efect of utilisation of tax loses

previously not recognised

动用过往未确认税项亏损之

税项影响(1,952)

Utilisation of deductible temporary

diferences previously not recognised

动用过往未确认可获扣之临时

差额(6,985)

Tax efect of deductible temporary

diferences not recognised

未确认可获扣之临时差额税

项影响14

Efect of diferent tax rates of

subsidiaries operating in other

jurisdictions

于其他司法权区经营之

附属公司不同税率

之影响408

Witholding tax paid on dividend就股息支付的预扣税—

Over-provision for prior years过往年度超额拨备(4,340)

Others其他(21)

Taxation charge (credit) for the year本年度税项开支（抵免）(7,483)

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

11. 已终止经营业务

根据本集团与市政府于2022年10月5

日签订的土地收储协议，湖州市的土

地及楼宇将由市政府收回。于2023年

3月31日，物业投资已重新分类为分

类为持作出售之资产（见附注15）。除

物业投资业务外，管理层亦已于截至

2023年3月31日止年度终止于中国之

证券及其他投资以及贷款融资业务。

因此，中国业务被视为已终止经营业

务。

于2023年3月31日，本集团已收取人民

币199,586,000元（相当于226,802,000

港元）作为已收按金且截至2024年3

月31日止年度已悉数收取余下代价

结余人民币187,396,000元（相当于

203,692,000港元）。该土地合法所有

权已于2024年2月7日转移至市政府。

11. DISCONTINUED OPERATION

Pursuant to a land resumption agrement signed on 5

October 2022 by the Group and the municipal government,

the lands and buildings in Huzhou would be resumed by

the municipal government. The investment properties

were reclasified as asets clasified as held for sale as

at 31 March 2023 (se note 15). Other than the property

investment busines, the management also abandoned

the investment in securities and others and loan financing

busineses in the PRC during the year ended 31 March 2023.

Acordingly, the operation in the PRC was considered to be a

discontinued operation.

As at 31 March 2023, an amount of RMB199,586,000

(equivalent to HK$226,802,000) has ben received by

the Group as deposit received and remaining balance

of consideration RMB187,396,000 (equivalent to

HK$203,692,000) has ben fuly received as at year ended

31 March 2024. The legal title of the land was transfered to

municipal government on 7 February 2024.

---

2024
2024年
HK$’000
千港元
—
—
—
—
2,518
41,616
(1,358)
—
204
—
42,980
(37,325)
5,65 5

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

来自已终止经营业务之本年度溢利载

列如下。

附注： 租金收入及来自贷款融资之利息收

入超出香港财务报告准则第15号之

范围，截至2023年3月31日止年度来

自楼宇管理的营业额为10,807,000

港元。

11. DISCONTINUED OPERATION (Continued)

The profit for the year from the discontinued operation is set

out below.

2023年

HK$’000

千港元

Revenue (note)营业额（附注）

Rental income租金收入4,602

Building management楼宇管理10,807

Interest income from loan financing来自贷款融资之利息收入503

15,912

Other income其他收入1,472

Other expense, gains and loses其他开支、收益及亏损(256)

Administrative expenses行政开支(12,170)

Gain on changes in fair value of

investment properties

投资物业之公平值变动收益

8,864

Net gain (los) on changes in fair value

of financial asets

金融资产之公平值变动收益

（亏损）净额(5,392)

Reversal of impairment los on loan

receivable

应收贷款减值亏损拨回

Profit before taxation除税前溢利8,651

Taxation charge税项开支(4,049)

Profit for the year本年度溢利4,602

Note: Rental income and interest income from loan financing fal

outside the scope of HKFRS 15 and the revenue from building

management for the year ended 31 March 2023 amounted to

HK$10,807,000.

---

2024
2024年
HK$’000
千港元
288
54
—
(66,611)
39
—
(2,518)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

于年内，中国的业务经营为本集团带

来约43,100,000港元来自经营活动之现

金流出净额（2023年：38,200,000港元）

及约174,100,000港元来自投资活动之

现金流入净额（2023年：253,000,000港

元）。

12. 股息

于截至2024年及2023年3月31日止年度

概无派付或建议派付任何股息，自报

告期末起亦无建议派付任何股息。

11. DISCONTINUED OPERATION (Continued)

2023年

HK$’000

千港元

Profit for the year from discontinued

operation has ben arived at after

charging (crediting):

来自已终止经营业务之本年度

溢利已扣除（计入）以下各

项：

Staf costs, including retirement

benefits costs

员工成本，包括退休福利成本

1,942

Auditors’ remuneration核数师酬金255

Depreciation of property, plant and

equipment

物业、厂房及设备折旧

Gain on disposal of investment

properties

出售投资物业之收益

—

Los on write-of of property, plant and

equipment

撇销物业、厂房及设备之亏损

—

Net exchange gain汇兑收益净额(256)

Bank and other interest income银行及其他利息收入(1,421)

During the year, the operation in the PRC contributed a net

cash outflow from operating activities of aproximately

HK$43,100,000 (2023: HK$38,200,000) and a net

cash inflow from investing activities of aproximately

HK$174,100,000 (2023: HK$253,000,000) to the Group.

12. DIVIDEND

No dividend were paid or proposed for the years ended 31

March 2024 and 2023, nor has any dividend ben proposed

since the end of the reporting period.

---

2024
2024年
HK$’000
千港元
(253,235)
(1,504)
(254,739)
(52,170)
(306,909)

2024
2024年
72,414,449

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （亏损）盈利

来自持续经营业务

本公司拥有人应占来自持续经营业务

之每股基本及摊薄（亏损）盈利乃根据

以下数据计算：

13. (LOS) EARNINGS PER SHARE

From continuing operations

The calculation of the basic and diluted (los) earnings per

share from continuing operations atributable to owners of

the Company is based on the folowing data:

2023年

HK$’000

千港元

(Los) profit for the year atributable

to owners of the Company (from

continuing and discontinued

operations)

本公司拥有人应占本年度（亏损）

溢利（来自持续及已终止

经营业务）

13,280

Les: Profit for the year atributable to

owners of the Company from

discontinued operation

减：本公司拥有人应占来自

已终止经营业务

本年度溢利(2,375)

(Los) earnings for the purpose of

basic (los) earnings per share from

continuing operations

就计算来自持续经营业务每股

基本（亏损）盈利而言之

（亏损）盈利10,905

Efect of dilutive potential ordinary

shares:

潜在摊薄普通股的影响：

Conversion of convertible notes

isued by Eminence

兑换由高山发行的可换股

票据—

(Los) earnings for the purpose of

diluted (los) earnings per share from

continuing operations

就计算来自持续经营业务每股

摊薄（亏损）盈利而言之

（亏损）盈利10,905

Number of shares

股份数目

2023年

Weighted average number of ordinary

shares les treasury shares for the

purpose of basic and diluted earnings

per share

就计算每股基本及摊薄盈利

而言之普通股减库存股份

之加权平均数

73,988,403

---

2024
2024年
HK$’000
千港元
(253,235)
(50,714)
(303,949)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （亏损）盈利（续）

来自持续及已终止经营业务

本公司拥有人应占来自持续及已终止

经营业务之每股基本及摊薄（亏损）盈

利乃根据以下数据计算：

所用分母与上文详述用于计算每股基

本及摊薄盈利之分母相同。

已终止经营业务之每股基本盈利为每

股0.02港元（2023年：每股0.03港元），

乃根据本公司拥有人应占来自已终止

经营业务本年度溢利1,504,000港元

（2023年：2,375,000港元）计算。已终

止经营业务之每股摊薄盈利为每股0.04

港元，乃根据本公司拥有人应占来自

已终止经营业务本年度溢利2,960,000

港元计算。上文详述之分母用于计算

已终止经营业务之每股基本及摊薄盈

利。

13. (LOS) EARNINGS PER SHARE (Continued)

From continuing and discontinued operations

The calculation of the basic and diluted (los) earnings

per share from continuing and discontinued operations

atributable to owners of the Company is based on the

folowing data:

2023年

HK$’000

千港元

(Los) earnings for the purpose of basic

earnings per share

就计算每股基本盈利而言之

（亏损）盈利13,280

Efect of dilutive potential ordinary

shares:

潜在摊薄普通股的影响：

Conversion of convertible notes

isued by Eminence

兑换由高山发行的

可换股票据—

(Los) earnings for the purpose of

diluted (los) earnings per share

就计算每股摊薄（亏损）盈利而

言之（亏损）盈利13,280

The denominators used are the same as those detailed

above for both basic and diluted earnings per share.

Basic earnings per share for the discontinued operation

is HK$0.02 per share (2023: HK$0.03 per share), based

on the profit for the year atributable to owners of the

Company from the discontinued operation of HK$1,504,000

(2023: HK$2,375,000). Diluted earnings per share for the

discontinued operation is HK$0.04 per share, based on the

profit for the year atributable to owners of the Company

from the discontinued operation of HK$2,960,000.

Denominators detailed above for both basic and diluted

earnings per share for the discontinued operation.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （亏损）盈利（续）

来自持续及已终止经营业务（续）

截至2023年3月31日止年度，由于购股

权的行使价高于该年度的股份平均市

价，故每股摊薄盈利的计算并未假设

本公司发行的购股权获行使。其亦无

假设兑换由高山发行的可换股票据，

因为其兑换会导致每股盈利增加。

截至2024年3月31日止年度，每股摊

薄亏损之计算并无假设本公司发行的

购股权获行使，因为其行使会导致每

股亏损减少。

13. (LOS) EARNINGS PER SHARE (Continued)

From continuing and discontinued operations

(Continued)

For the year ended 31 March 2023, the computation of

diluted earnings per share did not asume the exercise

of the share options isued by the Company because the

exercise price of those options was higher than the average

market price for shares for the year. It also did not asume

the conversion of the convertible notes isued by Eminence

since their conversion would result in increase in earnings

per share.

For the year ended 31 March 2024, the computation of

diluted los per share does not asume the exercise of share

options isued by the Company since their exercise would

result in decrease in los per share.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. 、厂房及设备14. PROPERTY, PLANT AND EQUIPMENT

Leasehold

properties

Leasehold

improvements,

furniture,

fixtures and

equipment

Motor

vehiclesTotal

租约物业

租约改良、

家私、装置

及设备汽车总额

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

COST成本

At 1 April 2022于2022年4月1日214,13212,8035,614232,549

Aditions添置—142436578

Write-of撇销—(821)—(821)

Exchange adjustments汇兑调整—(27)(57)(84)

At 31 March 2023于2023年3月31日214,13212,0975,993232,222

Aditions添置—461,3971,443

Write-of/disposal撇销╱出售—(33)(1,372)(1,405)

Exchange adjustments汇兑调整—(2)(41)(43)

At 31 March 2024于2024年3月31日214,13212,1085,977232,217

ACUMULATED DEPRECIATION累计折旧

At 1 April 2022于2022年4月1日14,04311,0214,25129,315

Provided for the year本年度拨备5,8825895507,021

Eliminated on writen of撇销时抵销—(821)—(821)

Exchange adjustments汇兑调整—(22)(54)(76)

At 31 March 2023于2023年3月31日19,92510,7674,74735,439

Provided for the year本年度拨备5,8823904686,740

Eliminated on write-of/disposal撇销╱出售时抵销—(32)(1,334)(1,366)

Exchange adjustments汇兑调整—(2)(39)(41)

At 31 March 2024于2024年3月31日25,80711,1233,84240,772

CARYING VALUES账面值

At 31 March 2024于2024年3月31日188,3259852,135191,445

At 31 March 2023于2023年3月31日194,2071,3301,246196,783

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. 、厂房及设备（续）

上述各项物业、厂房及设备，考虑到

以下之可使用年期之剩余价值均以直

线法计算折旧：

租约物业按租约之年期或

五十年，以较

短者计算

租约改良、家私、

装置及设备

3至10年

汽车3至5年

15. 投资物业

本集团根据经营租赁出租各种住宅、

商业和工业单位，并于每月、每季度

或每半年收取一次应付租金。租约之

初始租期通常为1至3年（2023年：1至3

年），只有承租人有权单方面于初始租

期届满后将租约延期。大多数租赁合

约均包含市场审视条款，以备承租人

行使延长租期之权利。

14. PROPERTY, PLANT AND EQUIPMENT

(Continued)

The above items of property, plant and equipment are

depreciated on a straight-line basis after taking into acount

the residual value over the folowing useful lives:

Leasehold propertiesOver the duration of the leases

or fifty years, whichever is

the shorter

Leasehold improvements,

furniture, fixtures and

equipment

3 to 10 years

Motor vehicles3 to 5 years

15. INVESTMENT PROPERTIES

The Group leases out various residential, comercial and

industrial units under operating leases with rentals payable

monthly, quarterly or semi-anualy. The leases typicaly run

for an initial period of 1 to 3 years (2023: 1 to 3 years), with

unilateral rights to extend the lease beyond initial period

held by leses only. Majority of the lease contracts contain

market review clauses in the event the lese exercises the

option to extend.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

由于所有租约均以集团实体各自之功

能货币计价，故本集团不会因租约安

排而面临外币风险。租赁合约并无包

含剩余价值担保及╱或承租人在租约

期满时购买物业之权利。

15. INVESTMENT PROPERTIES (Continued)

The Group is not exposed to foreign curency risk as a result

of the lease arangements, as al leases are denominated in

the respective functional curencies of group entities. The

lease contracts do not contain residual value guarante and/

or lese’s option to purchase the property at the end of

lease term.

Completed

investment

properties

已竣工投资物业

HK$’000

千港元

FAIR VALUE公平值

At 1 April 2022于2022年4月1日2,423,573

Disposal出售(68,150)

Reclasification from properties

held for sale

重新分类自持作出售物业

36,887

Increase in fair value recognised in

profit or los

于损益确认之公平值增加

200,225

Exchange adjustments汇兑调整(27,880)

At 31 March 2023于2023年3月31日2,564,655

Disposal出售(428,079)

Decrease in fair value recognised in

profit or los

于损益确认之公平值减少

(47,333)

Exchange adjustments汇兑调整(19,470)

At 31 March 2024于2024年3月31日2,069,773

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

分析为：

本集团投资物业于2024年3月31日及

2023年3月31日之公平值乃按以下与

本集团没有关连之独立合资格专业物

业估值师于该等日期进行估值之基准

厘定：

估值师名称投资物业地点

高力国际物业顾问

（香港）有限公司

香港

莱坊测量师行

有限公司

香港

威格斯资产评估

顾问有限公司

香港及中国

Edmund Tie &

Company (SEA)

Pte Ltd

新加坡

截至2024年3月31日止年度，于报告期末

持有之投资物业未变现亏损56,069,000

港元（2023年：未变现收益192,671,000港

元）已于损益确认。

本集团所有投资物业于第3级公平值等

级下。本年度第3级公平值等级概无任

何转入或转出。

15. INVESTMENT PROPERTIES (Continued)

Analysed as:

HK$’000

千港元

At 31 March 2024于2024年3月31日

Non-curent asets非流动资产2,069,773

At 31 March 2023于2023年3月31日

Asets clasified as held for sale分类为持作出售资产370,114

Non-curent asets非流动资产2,194,541

2,564,655

The fair values of the Group’s investment properties as at 31

March 2024 and 31 March 2023 have ben arived at on the

basis of valuation caried out on the respective dates by the

folowing independent firms of qualified profesional property

valuers not conected with the Group:

Name of valuers

Location of investment

properties

Coliers International

(Hong Kong) Limited

Hong Kong

Knight Frank Pety LimitedHong Kong

Vigers Apraisal and

Consulting Limited

Hong Kong and the PRC

Edmund Tie & Company

(SEA) Pte Ltd

Singapore

The unrealised los relating to investment properties held

at the end of the reporting period of HK$56,069,000 (2023:

unrealised gain of HK$192,671,000) was recognised in profit

or los during the year ended 31 March 2024.

Al investment properties of the Group are under the Level

3 fair value hierarchy. There were no transfers into or out of

Level 3 during the year.

---

2024
2024年
HK$’000
千港元
782,300 ( note (i))
（附注(i)）

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

15. INVESTMENT PROPERTIES (Continued)

The folowing table gives information about how the fair

values of the investment properties are determined (in

particular, the valuation techniques and key inputs used),

as wel as the fair value hierarchy into which the fair value

measurements are categorised (Levels 1 to 3) based on the

degre to which the inputs to the fair value measurements is

observable.

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2023年

HK$’000

千港元

Clasified as

non-curent asets

分类为非流动资产

Comercial units in

Hong Kong

92,500Level 3Income aproach

— term yield

Term yield, taking into acount of yield

generated by market average seling

price and the market average rental

from comparable properties and

adjustment to reflect the conditions

of the building, which is 3.1% (2023:

2.7%)

The higher the term yield,

the lower the fair value

香港商业单位第3级收入法

—定期收益

定期收益，考虑可比较物业之市场平

均售价及市场平均租金产生之收益

及反映建筑物情况之调整，为3.1%

（2023年：2.7%）

定期收益愈高，公平值愈

低

— reversionary yieldReversionary yield, taking into acount

of yield generated by market average

seling price and the market average

rental from comparable properties

and adjustment to reflect the risk

asociated with the future rental,

which is 3.1% (2023: 2.7%)

The higher the reversionary

yield, the lower the fair

value

—复归收益复归收益，考虑可比较物业之市场平均

售价及市场平均租金之收益及反映

未来租金风险之调整，为3.1%（2023

年：2.7%）

复归收益愈高，公平值愈

低

1. （续）

下表列示如何厘定投资物业之公平值

之资料（尤其是，所使用之估值方法

及主要输入），以及根据公平值计量

的输入之可观察程度划分的公平值等

级（第1至第3级）。

---

2024
2024年
HK$’000
千港元
373,000 (note (i))
（附注(i)）

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2023年

HK$’000

千港元

— monthly term rentalMonthly term rental for each unit is

derived from the average of the

rental as stated in the existing rental

agrements, which is ranged from

HK$30 to HK$115 per square fot

(2023: from HK$28 to HK$105 per

square fot)

The higher the monthly

term rental rate, the

higher the fair value

—每月定期租金每个单位每月定期租金乃根据现有租约

所列之平均租金得出，每平方尺介

乎30港元至115港元（2023年：每平方

尺由28港元至105港元）

每月定期租金愈高，公平

值愈高

— reversionary market unit

rate

Market monthly rental rate, which is from

HK$26 to HK$130 per square fot

(2023: from HK$24 to HK$118 per

square fot)

The higher the reversionary

market unit rate, the

higher the fair value

—复归市场单位价格市场每月租金，每平方尺介乎26港元至

130港元（2023年：每平方尺由24港

元至118港元）

复归市场单位价格愈高，

公平值愈高

Comercial units in

Hong Kong

1,103,200Level 3Direct comparison

method — based on

market observable

transactions of similar

properties and adjusted

to reflect the locations

and conditions of the

subject property

Price per square fot, using market direct

comparables and taking into acount of

character, location and other individual

factors such as road frontage, size of

property, etc., which is ranged from

HK$26,447 to HK$381,714 (2023:

HK$30,303 to HK$381,714) per square

fot

The higher the price per

square fot, the higher

the fair value

香港商业单位第3级直接比较法—基于同类

物业之市场可观察交

易及经调整以反映目

标物业之位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置以及

其他个别因素，如临街道路、物业

大小等，每平方尺介乎26,447港元

至381,714港元（2023年：由30,303港

元至381,714港元）

每平方尺售价愈高，公平值

愈高

15. INVESTMENT PROPERTIES (Continued)15. 投资物业（续）

---

2024
2024年
HK$’000
千港元
2,530
73,500
623,800

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2023年

HK$’000

千港元

Comercial unit in

Hong Kong

(car parking space)

2,700Level 3Direct comparison

method — based on

market observable

transactions of similar

properties and adjusted

to reflect the locations

and conditions of the

subject properties

Price per car park, using market direct

comparables and taking into acount

of location, age and other individual

factors, which is HK$2,530,000 (2023:

HK$2,700,000)

The higher the price per

car parking space, the

higher the fair value

香港商业单位（车位）第3级直接比较法—基于同类

物业之市场可观察交

易及经调整以反映目

标物业之位置及情况

每个车位售价，采用市场直接可比较的

资料，并考虑物业位置、楼龄以及

其他个别因素，即每个车位2,530,000

港元（2023年：2,700,000港元）

每个车位售价愈高，公平

值愈高

Industrial units in

Hong Kong

76,400Level 3Direct comparison

method — based on

market observable

transactions of similar

properties and adjusted

to reflect the locations

and conditions of the

subject properties

Price per square fot, using market direct

comparables and taking into acount of

character, location and other individual

factors such as size of property, etc,

which is ranged from HK$4,287 to

HK$5,296 per square fot (2023: from

HK$4,457 to HK$5,508 per square

fot).

The higher the price per

square fot, the higher

the fair value

香港工业单位第3级直接比较法—基于同类

物业之市场可观察交

易及经调整以反映目

标物业之位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置以及

其他个别因素，如物业大小等，每

平方尺介乎4,287港元至5,296港元

（2023年：每平方尺介乎4,457港元至

5,508港元）

每平方尺售价愈高，公平值

愈高

Industrial-ofice units in

Hong Kong

634,400Level 3Income aproach —

term yield

Term yield, taking into acount of yield

generated by market average seling

price and the market average rental

from comparable properties and

adjustment to reflect the conditions

of the building, which is ranged from

2.5% to 3.4% (2023: from 2.5% to

2.6%)

The higher the term yield,

the lower the fair value

香港工业办公室单位第3级收入法 — 定期收益定期收益，考虑可比较物业之市场平均

售价及市场平均租金产生之收益及

反映建筑物情况之调整，介乎2.5%

至3.4%（2023年：2.5%至2.6%）

定期收益愈高，公平值愈

低

15. INVESTMENT PROPERTIES (Continued)15. 投资物业（续）

---

2024
2024年
HK$’000
千港元

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2023年

HK$’000

千港元

— reversionary yieldReversionary yield, taking into acount

of yield generated by market average

seling price and the market average

rental from comparable properties

and adjustment to reflect the risk

asociated with the future rental,

which is 2.6% to 3.5% (2023: 2.6%)

The higher the reversionary

yield, the lower the fair

value

— 复归收益复归收益，考虑可比较物业之市场平均

售价及市场平均租金之收益及反映

未来租金风险之调整，为2.6%至3.5%

（2023年：2.6%）

复归收益愈高，公平值愈

低

— monthly term rentalMonthly term rental for each unit is

derived from the average of the

rental as stated in the existing rental

agrements, which is ranged from

HK$19.9 to HK$23.1 (2023: HK$18.3

to HK$25.05) per square fot

The higher the monthly

term rental rate, the

higher the fair value

— 每月定期租金每个单位每月定期租金乃根据现有租约

所列之平均租金得出，每平方尺介

乎19.9港元至23.1港元（2023年：18.3

港元至25.05港元）

每月定期租金愈高，公平

值愈高

— reversionary market unit

rate

Reversionary market unit rate for each

unit is compared with direct market

comparables and taking into acount

of character, location and other

individual factor, which is ranged from

HK$17 to HK$7,102 (2023: from HK$18

to HK$7,200) per square fot

The higher the reversionary

market unit rate, the

higher the fair value

— 复归市场单位价格各单位之复归市场单位价格，与市场直

接可比较的资料作比较，并考虑物

业特征、位置以及其他个别因素，

每平方尺介乎17港元至7,102港元

（2023年：18港元至7,200港元）

复归市场单位价格愈高，

公平值愈高

15. INVESTMENT PROPERTIES (Continued)15. 投资物业（续）

---

2024
2024年
HK$’000
千港元
101,800
73,843
39,000

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2023年

HK$’000

千港元

Residential units in

Hong Kong

108,300Level 3Direct comparison

method — based on

market observable

transactions of similar

properties and adjusted

to reflect the locations

and conditions of the

subject property

Price per square fot, using market direct

comparables and taking into acount

of character, location, age and other

individual factors, which is ranged

from HK$8,370 to HK$41,335 (2023:

HK$9,014 to HK$40,200) per square

fot

The higher the price per

square fot, the higher

the fair value

香港住宅单位第3级直接比较法— 基于同类

物业之市场可观察交

易及经调整以反映目

标物业之位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置、楼

龄以及其他个别因素，每平方尺介

乎8,370港元至41,335港元（2023年：

9,014港元至40,200港元）

每平方尺售价愈高，公平值

愈高

Residential units in

Singapore

137,041

(note (i)

Level 3Direct comparison

method — based on

market observable

transactions of similar

properties and adjusted

to reflect the locations

and conditions of the

subject property

Price per square fot, using market direct

comparables and taking into acount of

character, location and other individual

factors such as road frontage, size

of property, etc., which is ranged

from HK$25,591 to HK$27,218 (2023:

HK$21,971 to HK$25,429) per square

fot

The higher the price per

square fot, the higher

the fair value

新加坡住宅单位（附注(i)）第3级直接比较法— 基于同类

物业之市场可观察交

易及经调整以反映目

标物业之位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置以及

其他个别因素，如临街道路、物业

大小等，每平方尺介乎25,591港元至

27,218港元（2023年：21,971港元至

25,429港元）

每平方尺售价愈高，公平值

愈高

Land with atached

structure in

Hong Kong

40,000Level 3Direct comparison

method — based on

market observable

transactions of similar

properties and adjusted

to reflect the locations

and conditions of the

subject property

Price per square fot, using market

direct comparables and taking into

acount of character, location, age

and other individual factors, which is

ranged from HK$1,349 to HK$1,600

per square fot (2023: HK$1,349 to

HK$1,600) per square fot

The higher the price per

square fot, the higher

the fair value

香港附属建筑土地第3级直接比较 法 — 基于同类

物业之市场可观察交

易及经调整以反映目

标物业之位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置、楼

龄以及其他个别因素，每平方尺介

乎1,349港元至1,600港元（2023年：

1,349港元至1,600港元）

每平方尺售价愈高，公平值

愈高

15. INVESTMENT PROPERTIES (Continued)15. 投资物业（续）

---

2024
2024年
HK$’000
千港元
—
2,069,7 73

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

附注：

(i) 于本年度，厘定若干商业单位于2024

年3月31日的公平值为693,000,000港

元所采用的估值方法由直接比较法

变更为收入法，乃由于管理层认为

本年度有同类型物业的有限市场可

比较的资料适合评估该等商业单位

的公平值。

(i) 于2023年3月31日，本集团管理层向

一名独立第三方（「买方」）授予购买位

于新加坡的一项公平值为11,500,000

新加坡元（「新加坡元」）（相当于约

67,494,000港元）的投资物业的选择

权，于2023年3月31日前，买方尚未

就该要约达成相互协定。于2023年4

月14日，买方签署选择购买权协议并

行使本集团授予的选择权，及同意以

总代价13,009,000新加坡元（相当于

75,323,000港元）购买投资物业。该出

售事项已于2023年7月完成。详情请

参阅本公司日期为2023年4月14日的

公布。

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2023年

HK$’000

千港元

Clasified as

held-for-sale

分类为持作出售

Industrial units in the PRC370,114

(note (i)

Level 3Depreciated replacement

cost aproach

Replacement cost per square metre,

which is ranged from RMB1,800 to

RMB1,850 per square metre

Depreciation rate, which is ranged

from 3.6% to 14.1%

The higher the

replacement cost per

square metre, the

higher the fair value

The higher the

depreciation rate, the

lower the fair value

中国工业单位（附注(i)）第3级折旧重置成本法每平方米重置成本，介乎人民币1,800

元至人民币1,850元

折旧率，介乎3.6%到14.1%

每平方米重置成本逾高，

公平值逾高

折旧率愈高，公平值

愈低

2,564,655

Notes:

(i) During the year, the valuation techniques used for determining

the fair value of certain comercial units amounting to

HK$693,000,000 as at 31 March 2024 was changed from

direct comparison method to income aproach as the

management considers that there were limited market

comparable for similar properties in curent year that were

apropriate to ases the fair value of these comercial units.

(i) On 31 March 2023, the management of the Group ofered

an option to an independent third party (the “Purchaser”) to

purchase an investment property located in Singapore with the

fair value of Singapore dolars (“SGD”) 11,500,000 (equivalent

to HK$67,494,000), the ofer has not ben mutualy agred

by the Purchaser before 31 March 2023. On 14 April 2023,

the Purchaser signed the option to purchase agrement and

exercised the option granted by the Group and agred to

purchase the investment property at a total consideration of

SGD13,009,000 (equivalent to HK$75,323,000). The disposal

was completed in July 2023. For details, please refer to the

Company’s anouncement dated 14 April 2023.

15. INVESTMENT PROPERTIES (Continued)15. 投资物业（续）

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

附注：（续）

(i) 于2023年3月31日的分类为持作出售

之资产指将由市政府根据于2022年

10月5日签订的土地收储协议以总

代价人民币386,982,000元（相当于

439,752,000港元）收回的湖州市的

土地及楼宇。于2023年3月31日，本

集团已收取人民币199,586,000元（相

当于226,802,000港元）作为已收按

金。本集团已预付企业所得税人民

币22,373,000元（相当于25,424,000

港元）。该交易预期将于分类日期起

计十二个月内完成，因此，于2023

年3月31日，投资物业已重新分类为

分类为持作出售之资产。

于估算投资物业之公平值时，物业之

最有效及最合适用途乃其现时之使用

方式。

于2024年3月31日，除零港元（2023年：

370,114,000港元）之中国工业物业、

39,000,000港元（2023年：40,000,000港

元）之香港附属建筑土地及2,530,000港

元（2023年：2,700,000港元）之香港商业

单位（车位）外，本集团所有投资物业

已抵押以取得授予本集团之银行融资。

16. 于一间附属公司的股本权益变

动

收购一间附属公司的额外权益

于截至2023年3月31日止年度，本公

司的全资附属公司佳豪发展有限公司

（「佳豪」）及高山于2017年及2019年发

行的可换股票据之持有人，将本金总

额为97,280,000港元的可换股票据转

换为400,786,666股每股面值0.01港元

的普通股，导致收购本集团所持有高

山的额外权益及在重新归属汇兑储备

1,018,000港元后，281,959,000港元已

计入累计溢利。

15. INVESTMENT PROPERTIES (Continued)

Notes: (Continued)

(i) The asets clasified as held for sale as at 31 March 2023

represented lands and buildings in Huzhou to be resumed

by the municipal government at a total consideration

RMB386,982,000 (equivalent to HK$439,752,000) pursuant

to a land resumption agrement signed on 5 October 2022.

As at 31 March 2023, an amount of RMB199,586,000

(equivalent to HK$226,802,000) was received by the Group

as deposit received. EIT of RMB22,373,000 (equivalent to

HK$25,424,000) was prepaid by the Group. The transaction

was expected to be completed within twelve months from the

date of clasification, acordingly, the investment properties

were reclasified to asets clasified as held for sale as at 31

March 2023.

In estimating the fair value of the investment properties, the

highest and best use of the properties is their curent use.

As at 31 March 2024, except for the industrial properties

in the PRC amounted to nil (2023: HK$370,114,000), the

land with atached structure in Hong Kong amounted to

HK$39,000,000 (2023: HK$40,000,000) and a comercial

unit in Hong Kong (car parking space) amounted to

HK$2,530,000 (2023: HK$2,700,000), al of the Group’s

investment properties have ben pledged to secure banking

facilities granted to the Group.

16. CHANGES IN EQUITY INTERESTS IN A

SUBSIDIARY

Acquisition of aditional interest in a

subsidiary

During the year ended 31 March 2023, Godco Development

Limited (“Godco”), a wholy-owned subsidiary of the

Company and the holder of the convertible notes isued

by Eminence in 2017 and 2019, converted the convertible

notes with a total principal amount of HK$97,280,000 into

400,786,666 ordinary shares of HK$0.01 each, resulting in

an acquisition of aditional interest in Eminence held by the

Group and an amount of HK$281,959,000, after re-atribution

of translative reserve of HK$1,018,000, was credited to

acumulated profits.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

16. 于一间附属公司的股本权益变

动（续）

视作出售于一间附属公司之部分

权益

于截至2023年3月31日止年度，高山向

若干承配人配发合共793,680,000股

每股面值0.01港元的普通股，该等股

份的配售导致视作出售本集团所持部

分权益。来自配售股份的59,180,000

港元的所得款项与应占非控股权益

的1,050,632,000港元及重新归属汇

兑储备4,351,000港元之间的差额为

995,803,000港元，已自累计溢利扣

除。

于截至2024年3月31日止年度，高山向

若干承配人进一步配发合共50,000,000

股每股面值0.01港元的普通股，该等

股份的配售导致视作出售本集团所持

部分权益。来自配售股份的24,750,000

港元的所得款项与应占非控股权益的

779,966,000港元及重新归属汇兑储备

2,102,000港元之间的差额为757,318,000

港元，已自累计溢利扣除。

16. CHANGES IN EQUITY INTERESTS IN A

SUBSIDIARY (Continued)

Demed disposal of partial interest in a

subsidiary

During the year ended 31 March 2023, Eminence aloted

a total of 793,680,000 ordinary shares of HK$0.01 each

to certain places, such placing of shares resulted in a

demed disposal of partial interest held by the Group. The

diference betwen the proceds from placing of shares of

HK$59,180,000 and the atributable non-controling interest

of HK$1,050,632,000 and re-atribution of translative reserve

of HK$4,351,000, which amounted to HK$995,803,000, was

charged to acumulated profits.

During the year ended 31 March 2024, Eminence further

aloted a total of 50,000,000 ordinary shares of HK$0.01

each to certain places, such placing of shares resulted in a

demed disposal of partial interest held by the Group. The

diference betwen the proceds from placing of shares of

HK$24,750,000 and the atributable non-controling interest

of HK$779,966,000 and re-atribution of translative reserve

of HK$2,102,000, which amounted to HK$757,318,000, was

charged to acumulated profits.

---

2024
2024年
HK$’000
千港元
148,161
6,264
42,732
—
14,697
211,854

2024
2024年
HK$’000
千港元
205,590
6,264
211,854

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

17. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS

2023年

HK$’000

千港元

Listed investments, at fair value:上市投资，按公平值：

— Equity securities listed in Hong

Kong and overseas (note (i)

— 于香港及海外上市之股本

证券（附注(i)）126,726

Unlisted investments, at fair value:非上市投资，按公平值：

— Unlisted securities (note (i)— 非上市证券（附注(i)）6,264

— Investment in limited partnership

(note (i)

— 投资有限合伙（附注(i)）

28,230

— Life insurance policies (note (iv)— 人寿保单（附注(iv)）14,436

— Film right investment (note (v)— 电影版权投资（附注(v)）15,504

191,160

2023年

HK$’000

千港元

Analysed as:分析为：

— Curent asets— 流动资产142,230

— Non-curent asets— 非流动资产48,930

191,160

17. 按公平值计入损益之金融

资产

---

2024
2024年
HK$’000
千港元
52,589
14,697

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

17. 按公平值计入损益之金融

资产（续）

本集团以相关集团实体功能货币以外

货币计值之按公平值计入损益之金融

资产载列如下：

附注：

(i) 上市股本证券之公平值乃根据联交

所或海外认可证券交易所报之市

场出价厘定。

(i) 于2023年3月，本集团以代价800,000

美元（相等于6,264,000港元）（2023

年：800,000美元（相等于6,264,000港

元）投资一间非上市投资控股公司

的少数股权，该公司持有一间拥有

于中国从事饮料业务的附属公司的

实体。

(i) 于2024年3月31日，有限合伙（「有限

合伙」）作为有限合伙人之权益为

42,732,000港元（2023年：28,230,000

港元）。

有限合伙之权益确认如下：

17. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (Continued)

The Group’s financial asets at FVTPL that are denominated

in curencies other than the functional curencies of the

relevant group entities are set out below:

2023年

HK$’000

千港元

United States dolars (“US$”)美元（「美元」）55,428

RMB人民币15,504

Notes:

(i) The fair values of the listed equity securities were determined

based on the quoted market bid prices available on the Stock

Exchange or an overseas recognised stock exchange.

(i) In March 2023, the Group invested a minority stake of an

unlisted investment holding company which holds an entity

with subsidiaries engaged in beverage busines in the PRC at

a consideration of US$800,000 (equivalent to HK$6,264,000)

(2023: US$800,000 (equivalent to HK$6,264,000).

(i) The amount at 31 March 2024 represented HK$42,732,000

(2023: HK$28,230,000) for interest in a limited partnership (the

“Limited Partnership”) as a limited partner.

The interest in the Limited Partnership is recognised as

folows:

HK$’000

千港元

At 1 April 2022于2022年4月1日27,087

Fair value gain recognised in profit or los于损益确认之公平值收益971

Exchange adjustments汇兑调整172

At 31 March 2023于2023年3月31日28,230

Adition添置15,178

Fair value los recognised in profit or los于损益确认之公平值亏损(712)

Exchange adjustments汇兑调整36

At 31 March 2024于2024年3月31日42,732

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

17. 按公平值计入损益之金融

资产（续）

附注：（续）

(iv) 于过往年度，本公司之附属公司世昌

国际有限公司（「世昌」）及高山各自与

保险公司订立人寿保单，以投保本

公司董事雷玉珠女士及本公司前总

经理官永义先生。根据该等保单，

世昌及高山为受益人及保单持有人

及总投保额为2,000,000美元（相等

于15,480,000港元）。世昌及高山须

支付预付按金2,000,000美元（相等

于15,480,000港元），包括于开立保

单时须支付之保费400,000美元（相

等于3,096,000港元）。世昌及高山可

于任何时间终止该保单及根据退保

时该等保单之现金价值收回现金，

此乃根据预付款2,000,000美元及所

赚取之累计利息及扣减累计保费及

保单费用开支而厘定。世昌的保单

已作质押作为世昌获发银行融资的

担保。

截至2024年3月31日止年度，世昌

及高山终止人寿保单并收取现金

1,847,000美元（相等于14,465,000港

元）。

(v) 于过往年度，本集团与一间电影制

作公司订立一份协议，总投资成

本为人民币13,600,000元（相等于

15,504,000港元）。电影版权投资占

电影制作20%的权益，使本集团有

权按其于相关电影版权投资协议中

订明的投资比例，预设可分占有关

电影将产生收入的若干百分比。于

2024年3月31日，电影版权投资之

公平值为14,697,000港元（2023年：

15,504,000港元），乃采用贴现金

流量法计量所得。

17. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (Continued)

Notes: (Continued)

(iv) In prior years, each of Goldchamp International Limited

(“Goldchamp”), a subsidiary of the Company, and Eminence

entered into life insurance policies with insurance companies

to insure Ms. Lui Yuk Chu, a director of the Company, and Mr.

Kon Wing Ye, former general manager of the Company.

Under the policies, Goldchamp and Eminence were the

beneficiaries and policy holders and the total insured sum is

US$2,000,000 (equivalent to HK$15,480,000). Goldchamp

and Eminence were required to pay upfront deposits of

US$2,000,000 (equivalent to HK$15,480,000) including a

premium charge at inception of the policies amounting to

US$400,000 (equivalent to HK$3,096,000). Goldchamp and

Eminence could terminate the policies at any time and receive

cash back based on the cash value of the policies at the date

of withdrawal, which was determined by the upfront payment

of US$2,000,000 plus acumulated interest earned and minus

the acumulated insurance charge and policy expense charge.

Goldchamp’s insurance policies were pledged to secure

banking facilities granted to Goldchamp.

During the year ended 31 March 2024, Goldchamp and

Eminence terminated the life insurance policies and received

cash of US$1,847,000 (equivalent to HK$14,465,000).

(v) In prior years, the Group entered into an agrement with

a film production house for a total investment cost of

RMB13,600,000 (equivalent to HK$15,504,000). The film

right investment represented the 20% interest of film

production which entitled the Group to predetermined

percentage of income to be generated from the film based

on the Group’s investment portion as specified in respective

film right investment agrement. As at 31 March 2024, the

fair value of the film right investment which amounted to

HK$14,697,000 (2023: HK$15,504,000) is measured with

using the discounted cash flow method.

---

2024
2024年
HK$’000
千港元
413
313
100
413

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

18. 按公平值计入其他全面收益

之债务工具

于2024年及2023年3月31日，按公平值

计入其他全面收益之债务工具按公平

值列账，乃根据联交所或海外认可证

券交易所之所报收市价厘定。

当金融工具之信贷风险自初始确认以

来并无显著增加时，按公平值计入其

他全面收益之债务工具按12个月预期

信贷亏损基准计量信贷亏损拨备之

上市债券。就该等信贷减值债券而言，

信贷亏损拨备使用整个周期的预期

信贷亏损计量。本集团参考评级机构

对债券投资之信贷评级、影响各发行

人各自行业之宏观经济因素、企业历

史违约率及损失率以及各债券投资违

约风险，评估按公平值计入其他全面

收益之债务工具之预期信贷亏损。

18. DEBT INSTRUMENTS AT FAIR VALUE

THROUGH OTHER COMPREHENSIVE

INCOME

2023年

HK$’000

千港元

Listed investments, at fair value:上市投资，按公平值：

Debt securities listed in Hong Kong

or overseas with fixed interests

ranging from 2.5% to 9.5% (2023:

6.5% to 9.5%) per anum and

maturity dates ranging from 11

July 2025 to 31 January 2031

(2023: 11 April 2022 to 11 July

2025) (note)

于香港或海外上市之债务

证券，固定年利率介乎

由2.5%至9.5%（2023年：

6.5%至9.5%），到期日为

2025年7月11日至2031年1

月31日（2023年：2022年

4月11日至2025年7月11日）

（附注）1,095

Analysed as:分析为：

Curent asets流动资产624

Non-curent asets非流动资产471

1,095

As at 31 March 2024 and 2023, debt instruments at FVTOCI

are stated at fair values which were determined based on the

quoted market closing prices available on the Stock Exchange

or overseas recognised stock exchanges.

Debt instruments at FVTOCI are listed bonds with the credit

los alowance measured on 12m ECL basis when the credit

risk on financial instruments has not increased significantly

since initial recognition. For those credit-impaired bonds,

credit los alowance is measured using lifetime ECL. The

Group asesed the ECL for debt instruments at FVTOCI by

reference to credit rating of the bond investment by rating

agencies, macroeconomic factors afecting the respective

industry for each isuer, corporate historical default and los

rate and exposure of default of each bond investment.

---

2024
2024年
HK$’000
千港元
23,490
—
2,095
(1,054)
24,531
1,955
22,576
24,531

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

18. 按公平值计入其他全面收益

之债务工具（续）

截至2024年3月31日止年度，1,775,000

港元之信贷亏损拨备拨回于损益内确

认（2023年：信贷亏损拨备5,378,000

港元）。

有关减值评估之详情载列于附注38。

于报告期末，所有按公平值计入其他

全面收益之债务工具以相关集团实体

功能性货币以外的货币美元计值。

19. 按摊销成本计量之债务工具

附注： 于2021年5月，本集团与Lion Best

Global Limited（「发行人」）（一间于

英属维尔京群岛注册成立的独立

第三方）订立承兑票据协议，本金

额为3,000,000美元，年利率为8

厘，并将于到期日2025年9月25日

悉数偿还。发行人经营酒店业务。

于2024年3月31日，承兑票据之账

面值（扣除减值拨备）为22,576,000

港元（2023年：22,576,000港元）。

18. DEBT INSTRUMENTS AT FAIR VALUE

THROUGH OTHER COMPREHENSIVE

INCOME (Continued)

Reversal of credit los alowance of HK$1,775,000 (2023:

credit los alowance of HK$5,378,000) was recognised in

profit or los during the year ended 31 March 2024.

Details of impairment asesment are set out in note 38.

Al debt instruments at FVTOCI are denominated in US$, a

curency other than the functional curencies of the relevant

group entities, at the end of the reporting period.

19. DEBT INSTRUMENTS AT AMORTISED

COST

2023年

HK$’000

千港元

Unlisted debt instruments in Hong Kong香港非上市债务工具

Fixed-rate unsecured promisory

note (the “Promisory Note”)

(note)

固定利率非担保承兑票据

（「承兑票据」）（附注）

23,490

Fixed-rate secured note固定利率担保票据12,800

Other unsecured notes其他非担保票据2,095

Les: Impairment alowance减：减值拨备(1,771)

36,614

Analysed as:分析为：

Curent asets流动资产—

Non-curent asets非流动资产36,614

36,614

Note: In May 2021, the Group and Lion Best Global Limited

(the “isuer”), an independent third party incorporated in

the British Virgin Islands, entered into a promisory note

agrement with principal amount of US$3,000,000 which

caried interest at 8% per anum and wil be fuly repayable

on the maturity date of 25 September 2025. The isuer is

operating in hotel busines. At 31 March 2024, the carying

amount of the Promisory Note (net of impairment alowance)

was HK$22,576,000 (2023: HK$22,576,000).

---

2024
2024年
HK$’000
千港元
194,486
1,171
195,657
(24,385)
171,272
58,918
112,354
171,272
115,263
56,009
171,272

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

19. 按摊销成本计量之债务工具

（续）

由于本集团持有该等债务工具之业务

模式将为收取合约现金流量而持有，

故承兑票据以及担保及非担保票据

按摊销成本计量，且现金流量仅代表

本金额及未偿还本金利息之付款。本

集团参考其所指明的发行人之内部信

贷评级评估预期信贷亏损。

截至2024年3月31日止年度已于损益

确认信贷亏损拨备拨回为717,000港元

（2023年：119,000港元）。

减值评估详情载于附注38。

20. 应收贷款

19. DEBT INSTRUMENTS AT AMORTISED

COST (Continued)

The Promisory Note and the secured and unsecured notes

were measured at amortised cost since the Group’s busines

model to hold these debt instruments is to hold for colection

of contractual cash flows, and the cash flows represented

solely payments of principal and interest on the principal

amount outstanding. The Group aseses the ECL with

reference to the internal credit rating of the isuer asigned

by the Group.

Reversal of credit los alowance of HK$717,000 (2023:

HK$119,000) was recognised in profit or los during the year

ended 31 March 2024.

Details of impairment asesment are set out in note 38.

20. LOANS RECEIVABLE

2023年

HK$’000

千港元

Fixed-rate loans receivable定息应收贷款298,671

Variable-rate loans receivable浮息应收贷款2,136

300,807

Les: Impairment alowance减：减值拨备(110,914)

189,893

Analysed as:分析为：

Curent asets流动资产159,272

Non-curent asets非流动资产30,621

189,893

Secured有抵押120,638

Unsecured无抵押69,255

189,893

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

概无披露账龄分析，因本公司董事认

为，就贷款融资业务性质而言，账龄

分析并无带来额外价值。

于2024年3月31日，本集团之定息应收

贷款每年利率介乎0%至16%（2023年：

0%至16%）及本集团之浮息应收贷款

每年利率为最优惠利率减1%（2023年：

最优惠利率减1%）。

减值评估

在授出贷款予外来者前，本集团评估

潜在借款人之信贷质素及厘定授予每

位借款人之信贷额。管理层定期检讨

给予借款人之信贷额。管理层紧密监

控应收贷款信贷质素。除信贷减值的

应收贷款外，于报告期末概无逾期之

应收贷款。

减值评估详情载于附注38。

20. LOANS RECEIVABLE (Continued)

No aged analysis is disclosed, as in the opinion of the

directors of the Company, the aged analysis does not give

aditional value in view of the nature of busines of loan

financing.

At 31 March 2024, the range of interest rate on the Group’s

fixed-rate loans receivable is 0% to 16% (2023: 0% to 16%)

per anum and the range of interest rate on the Group’s

variable-rate loans receivable is prime rate les 1% (2023:

prime rate les 1%) per anum.

Impairment asesment

Before granting loans to outsiders, the Group aseses the

potential borower’s credit quality and defines credit limits

granted to each borower. The credit limits atributed to the

borowers are reviewed by the management regularly. The

management closely monitors the credit quality of loans

receivable. Except for those credit-impaired loans receivable,

there are no loans receivable which are past due at the end

of the reporting period.

Details of impairment asesment are set out in note 38.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

应收贷款之减值拨备变动如下：

附注：

(i) 减值亏损拨回之4,703,000港元（2023

年：5,001,000港元）与已于本年度悉

数偿还之账面总值为45,024,000港元

（2023年：52,524,000港元）之应收贷

款有关。

(i) 重新计量预期信贷亏损之1,082,000

港元（2023年：16,270,000港元）与账

面总值为171,929,000港元（2023年：

292,807,000港元）之应收贷款有关。

(i) 减值亏损之946,000港元（2023年：

293,000港元）与于本年度新授出之

账面总值为23,728,000港元（2023

年：8,000,000港元）之应收贷款有

关。

(iv) 撇销之83,854,000港元与账面总值

为83,854,000港元之应收贷款有关。

20. LOANS RECEIVABLE (Continued)

The movement of impairment alowance for loans receivable

is as folows:

12m ECL

Lifetime ECL

— credit-

impairedTotal

12个月预期

信贷亏损

整个周期

的预期信贷

亏损 —

信贷减值总额

HK$’000HK$’000HK$’000

千港元千港元千港元

At 1 April 2022于2022年4月1日3,59295,76099,352

Changes due to loans receivable

recognised as at 1 April 2022

于2022年4月1日已确认应

收贷款所致的变动

— Repayments (note (i)— 偿还（附注(i)）(153)(4,848)(5,001)

— Net remeasurement of ECL

(note (i)

— 重新计量净预期信

贷亏损（附注(i)）27016,00016,270

New loans granted (note (i)已授新贷款（附注(i)）293—293

At 31 March 2023于2023年3月31日4,002106,912110,914

Changes due to loans receivable

recognised as at 1 April 2023

于2023年4月1日已确认应

收贷款所致的变动

— Repayments (note (i)—偿还（附注(i)）(1,943)(2,760)(4,703)

— Writen of (note (iv)—撇销（附注(iv)）—(83,854)(83,854)

— Net remeasurement of ECL

(note (i)

—重新计量净预期信

贷亏损（附注(i)）1,082—1,082

New loans granted (note (i)已授新贷款（附注(i)）946—946

At 31 March 2024于2024年3月31日4,08720,29824,385

Notes:

(i) The reversal of impairment los of HK$4,703,000 (2023:

HK$5,001,000) was related to loans receivable with gros

carying amount of HK$45,024,000 (2023: HK$52,524,000)

which has ben fuly repaid during the year.

(i) The remeasurement of ECL of HK$1,082,000 (2023:

HK$16,270,000) was related to loans receivable with gros

carying amount of HK$171,929,000 (2023: HK$292,807,000).

(i) The impairment los of HK$946,000 (2023: HK$293,000)

was related to loans receivable with gros carying amount

of HK$23,728,000 (2023: HK$8,000,000) which are newly

granted during the year.

(iv) The writen of of HK$83,854,000 was related to loans

receivable with gros carying amount of HK$83,854,000.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

21. INTANGIBLE ASETS

Crypto

asets

Trading

rightTotal

加密货币

资产交易权总额

HK$’000HK$’000HK$’000

千港元千港元千港元

(note i)(note i)

（附注i）（附注i）

COST OR REVALUED AMOUNT成本或重估金额

At 1 April 2022于2022年4月1日6,5635007,063

Aditions添置2,839—2,839

Impairment los减值亏损(3,207)—(3,207)

Disposal出售(401)—(401)

Exchange adjustments汇兑调整53—53

Los on revaluation重估亏损(5,847)—(5,847)

At 31 March 2023 and

31 March 2024

于2023年3月31日及

2024年3月31日—500500

Notes:

(i) During the year ended 31 March 2023, the crypto asets

trading platform went into bankruptcy and the Group fuly

impaired the remaining crypto asets.

There were no transfers into or out of Level 3 during the year

ended 31 March 2023.

(i) As at 31 March 2024 and 2023, the Group has a trading right,

which is stated at cost, with carying value of HK$500,000

that confers eligibility of Constance Capital Limited

(“Constance Capital”), a wholy-owned subsidiary of the

Company, to trade on the Stock Exchange for the purpose

of securities dealing and broking. The trading right has no

foreseable limit to the period that Constance Capital can

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

is considered by management of the Company as having

an indefinite useful life because it is expected to contribute

to net cash inflows indefinitely. The trading right wil not be

amortised until its useful life is determined to be finite. It wil

be tested for impairment anualy and whenever there is an

indication that it may be impaired. At 31 March 2024 and

2023, no impairment los has ben recognised in respect

of Constance Capital’s trading right as amount involved is

insignificant.

21. 无形资产

附注：

(i) 截至2023年3月31日止年度，加密货

币资产交易平台破产，本集团全面

减值剩余加密货币资产。

截至2023年3月31日止年度，第3级

公平值等级概无任何转入或转出。

(i) 于2024年及2023年3月31日，本集团

拥有以成本计算的账面值500,000港

元之交易权，该交易权使弘雅资本

有限公司（「弘雅资本」，本公司之一

间全资附属公司）有资格于联交所进

行买卖，以进行证券交易及经纪活

动。弘雅资本可使用没有期限之交

易权以产生现金流量净额。因此，

本公司管理层认为交易权为无限使

用年期因预期其可无限期贡献现金

流量净额。交易权不会被摊销直至

其使用年期厘定为有限。此交易权

将于每年及每当显示其有可能减值

时进行减值测试。于2024年及2023

年3月31日，由于涉及之金额并不重

大，弘雅资本之交易权没有减值亏

损被确认。

---

2,911,716

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

22. 持作出售发展物业

本集团之持作出售发展物业乃位于香

港。

于2024年3月31日，1,213,900,000港元

（2023年：2,595,506,000港元）之持作出

售发展物业预期于报告期末之后十二

个月内完成，余下之持作出售发展物业

则预期于报告期末十二个月之后完成。

于2024年及2023年3月31日，本集团就

持作出售发展物业进行之可变现净值

评估乃参考与本集团没有关连之独立

合资格专业物业估值师行之估值。该

等估值乃根据剩余估值法得出。持作

出售发展物业可变现净估值于2024年

3月31日有所下降，由于2024年房地

产市场动荡，损益内已确认撇减净额

84,162,000港元（2023年：由于2023年

房地产市场从2019冠状病毒病疫情中

复苏，拨回约11,832,000港元。

租约土地部分析：

22. PROPERTIES HELD FOR DEVELOPMENT

FOR SALE

The Group’s properties held for development for sale are

situated in Hong Kong.

At 31 March 2024, HK$1,213,900,000 (2023: HK$2,595,506,000)

of properties held for development for sale are expected to be

completed within twelve months after the end of the reporting

period, while the rest are expected to be completed more than

twelve months after the end of the reporting period.

As at 31 March 2024 and 2023, the Group performed

asesment of net realisable value on its properties held

for development for sale with reference to valuations made

by independent qualified profesional property valuers not

conected with the Group. The valuations were arived at

by using the residual method. As at 31 March 2024, there

was a decrease in the estimated net realisable value of the

properties held for development for sale, a net write-down

of HK$84,162,000 was recognised in profit or los due

to the volatile property market in 2024 (2023: write-back

for aproximately HK$11,832,000 due to the recovery of

property market from Covid-19 pandemic in 2023).

Analysis of leasehold lands component:

HK$’000

千港元

As at 31 March 2024于2024年3月31日

Carying amount账面值

As at 31 March 2023于2023年3月31日

Carying amount账面值4,260,954

---

2024
2024年
HK$’000
千港元
(106,978)
369,811
(2,203,109)
(84,162)

2024
2024年
HK$’000
千港元
905
2,048
877
7,109
9,000
17,151
1,850
19,910
58,850

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

租约土地部分之账面值以成本减去任

何累计折旧和任何减值损失计量。剩

余价值确定为租约土地部分之估计处

置价值。考虑到2024年及2023年3月

31日之估计残值，未对租约土地计提

折旧费用。

于两个年度，本集团所有持作出售发

展物业已抵押以取得授予本集团之银

行融资。

23. 贸易及其他应收款项

22. PROPERTIES HELD FOR DEVELOPMENT

FOR SALE (Continued)

2023年

HK$’000

千港元

Operating cash outflows经营现金流出(242,197)

Aditions添置148,221

Transfer to properties held for sale转拨至持作出售物业—

(Write-down) write-back（撇减）拨回11,832

The carying amount of leasehold lands is measured at cost

les any acumulated depreciation and any impairment

loses. The residual values are determined as the estimated

disposal value of the leasehold land component. No

depreciation charge is made on the leasehold lands taking

into acount the estimated residual values as at 31 March

2024 and 2023.

Al properties held for development for sale have ben

pledged to secure banking facilities granted to the Group in

both years.

23. TRADE AND OTHER RECEIVABLES

2023年

HK$’000

千港元

Lease receivables租赁应收款项1,015

Prepayments预付款项26,996

Interest receivable应收利息774

Escrow deposits for properties

held for sale

持作出售物业之托管按金

4,456

Staf loans (note i)员工贷款（附注i）9,000

Acounts receivable from margin

financing (note i)

保证金融资应收账款（附注i）

8,725

Amounts due from joint ventures

(note i)

应收合营公司款项（附注i）

1,921

Other receivables and deposits其他应收款项及按金13,343

66,230

---

2024
2024年
HK$’000
千港元
905
—
—
905

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

附注：

(i) 于截至2023年3月31日止年度，本集

团与若干员工订立数份贷款协议。

根据贷款协议，员工贷款为无抵押、

固定年利率2%，及按要求偿还。

(i) 本集团就以个人证券作为抵押品的

证券交易向若干个人提供保证金融

资。证券分配有特定的保证金比率

以计算保证金值。如果保证金融资

的应收账款之未偿还金额超过所存

证券的合格保证金价值，则需要额

外的资金或抵押品。因为本公司董

事认为，鉴于保证金融资的性质，

账龄分析不会提供额外价值，因此

无披露账龄分析。

(i) 应收合营公司款项为无抵押、免息，

及按要求偿还。

本集团没有给予物业投资分部的租户

任何信贷期。租赁应收款项于报告期

末根据发票日期之账龄分析如下：

贸易及其他应收款项减值评估详情载

于附注38。

由于本公司董事认为金额并不重大，

故并无就贸易及其他应收款项确认信

贷亏损作出拨备。

23. TRADE AND OTHER RECEIVABLES

(Continued)

Notes:

(i) During the year ended 31 March 2023, the Group entered

into several loan agrements with certain staf. Pursuant to

the loan agrements, the staf loans are unsecured with fixed

interest rate at 2% per anum and repayable on demand.

(i) The Group provides margin financing to certain individuals for

securities transactions secured by the individuals securities

held as colateral. Securities are asigned with specific

margin ratios for calculation margin values. Aditional funds

or colateral are required if the outstanding amounts of

acounts receivable from margin financing exced the eligible

margin value of the securities deposited. 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 margin financing.

(i) The amounts due from joint ventures are unsecured,

interest-fre and repayable on demand.

The Group did not grant any credit period to its tenants

in property investment segment. The aged analysis of

lease receivables, based on invoice date, at the end of the

reporting period is as folows:

2023年

HK$’000

千港元

0–60 days0–60日761

61–90 days61–90日109

91–120 days91–120日145

1,015

Details of impairment asesment of trade and other

receivables are set out in note 38.

No credit los alowance has ben recognised on the trade

and other receivables as the directors of the Company

consider that the amount is imaterial.

---

2024
2024年
HK$’000
千港元
1,926
963

2024
2024年
HK$’000
千港元
46,062
53,851
13,251
12,327
2,767
23,733
151,991

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

24. 现金及现金等价物以及三个月

以上之定期存款

存款及银行结余按现行市场年利率

由0.001%至5.1%（2023年：0.001%至

3.7%）。

于报告期末，银行结余及现金包括下

列以与实体有关的相关实体的功能货

币以外的货币列值之金额。

25. 贸易及其他应付款项以及合

约负债

贸易及其他应付款项

附注： 应付保修金乃就建筑工程对分包

商扣起，本集团将于工程完结后

十二个月内发放。

24. CASH AND CASH EQUIVALENTS AND

TIME DEPOSITS OVER THRE MONTHS

The deposits and bank balances cary interest at prevailing

market rates range from 0.001% to 5.1% (2023: 0.001% to

3.7%) per anum.

At the end of the reporting period, included in the bank

balances and cash are the folowing amounts denominated in

curencies other than the functional curency of the relevant

entities to which it relates.

2023年

HK$’000

千港元

US$美元6,719

SGD新加坡元4,695

25. TRADE AND OTHER PAYABLES AND

CONTRACT LIABILITIES

Trade and other payables

2023年

HK$’000

千港元

Trade payables贸易应付款项29,622

Retention payable (note)应付保修金（附注）39,149

Rental deposits received and rental

received in advance

已收租金按金及预收租金

11,648

Interest payable应付利息7,195

Other taxes payable其他应付税项9,832

Acruals and other payables应计费用及其他应付款项21,474

118,920

Note: Retention payable is witheld from subcontractors and wil be

released by the Group within twelve months upon completion

of their works.

---

2024
2024年
HK$’000
千港元
46,062

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

25. 贸易及其他应付款项以及合

约负债（续）

贸易及其他应付款项（续）

于报告期末按发票日期厘定之贸易应

付款项账龄分析如下。购货之平均信

贷期为30日。

合约负债

本集团与客户签订销售物业买卖协

议时收取客户按金。客户按金确认

为合约负债，直至客户取得物业控制

权。于2024年3月31日，合约负债为

35,340,000港元（2023年：29,085,000

港元及于2022年4月1日：16,534,000港

元）。上年度结转合约负债已于本年度

悉数确认为营业额。合约负债预期于

已落成物业的控制权转移至客户后于

本集团的正常营运周期内结付。

26. 应付一位非控股东款项

该款项为无抵押、免息、按要求偿还

及非贸易之性质。

25. TRADE AND OTHER PAYABLES AND

CONTRACT LIABILITIES (Continued)

Trade and other payables (Continued)

The aged analysis of trade payables determined based on

invoice date at the end of the reporting period is as folows.

The average credit period on purchases of gods is 30 days.

2023年

HK$’000

千港元

0–60 days0–60日29,622

Contract liabilities

The Group receives deposits from customers when they

sign the sale and purchase agrement of sales of properties.

The deposits from customers are recognised as contract

liabilities until the customers obtain control of the properties.

At 31 March 2024, the contract liabilities amounted to

HK$35,340,000 (2023: HK$29,085,000 and 1 April 2022:

HK$16,534,000). The contract liabilities brought forward

from prior year were fuly recognised as revenue during the

year. Contract liabilities are expected to be setled within

the Group’s normal operating cycle when control of the

completed properties are transfered to the customer.

26. AMOUNT DUE TO A

NON-CONTROLING SHAREHOLDER

The amount is unsecured, interest-fre, repayable on demand

and non-trade in nature.

---

2024
2024年
HK$’000
千港元
2,323,047
1,115,397
100,408
133,009
3,671,861
(2,323,047)
1,348,814

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

27. 有抵押银行借贷

于2024年3月31日，本集团有抵押银行

借贷之年利率按香港银行同业拆息（「香

港银行同业拆息」）加1.0%至1.825%、

有担保隔夜融资利率（「有担保隔夜融

资利率」）加0.8%至1.05%（2023年：香

港银行同业拆息加1.0%至1.825%、伦

敦银行同业拆息（「伦敦银行同业拆息」）

加0.8%至1.0%）计算，实际年利率介

乎4.375%至6.785%（2023年：4.21%至

5.86%）。该等贷款乃以若干资产作为

抵押并载于附注30。所得款项主要用

作出资收购投资物业、发展物业以及

购买金融产品。

27. SECURED BANK BOROWINGS

2023年

HK$’000

千港元

Carying amount repayable as

folows (based on the scheduled

repayment dates set out in the loan

agrements):

应偿还之账面值如下

（根据载列于贷款协议之

指定偿还日期）：

— within one year— 一年内1,615,464

— within a period of more than

one year but not exceding

two years

— 在超过一年但不超过

两年的时间内

884,750

— within a period of more than

two years but not exceding

five years

— 在超过两年但不超过

五年的时间内

876,325

— within a period of more than

five years

— 在五年以上的时间内

152,638

3,529,177

Les: Amount due within one year

shown under curent liabilities

减：显示于流动负债之一年内

到期金额(1,615,464)

Amount due after one year shown

under non-curent liabilities

显示于非流动负债之一年后

到期金额1,913,713

At 31 March 2024, the Group’s secured bank borowings

cary interest ranging from the Hong Kong Inter-Bank Ofered

Rate (“HIBOR”) plus 1.0% to 1.825%, the Secured Overnight

Financing Rate (“SOFR”) plus 0.8% to 1.05% (2023: HIBOR

plus 1.0% to 1.825%, London Inter-Bank Ofered Rate

(“LIBOR”) plus 0.8% to 1.0%) per anum, with efective

interest ranging from 4.375% to 6.785% (2023: 4.21% to

5.86%) per anum. The loans are secured by certain asets

as set out in note 30. The proceds were mainly used to

finance acquisition of investment properties, development of

properties and acquisition of financial products.

---

2024
2024年
HK$’000
千港元
4,614
23,047

2024
2024年
HK$’000
千港元
1,030
—
1,030

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

本集团以相关集团实体功能货币以外

货币列值之有抵押银行借贷载列如下：

28. 递延税项

27. SECURED BANK BOROWINGS (Continued)

The Group’s secured bank borowings that are denominated

in curencies other than the functional curencies of the

relevant group entities are set out below:

2023年

HK$’000

千港元

HK$港元4,372

US$美元21,530

28. DEFERED TAXATION

2023年

HK$’000

千港元

Defered tax asets递延税项资产16,862

Defered tax liabilities递延税项负债(24,537)

(7,675)

---

(1,030)	1,926	(1,926)	—	(1,030)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

下文为于年内及过往年度确认的主要

递延税项（资产）负债及其变动：

于2024年3月31日，本集团有未动用税

项亏损为698,995,000港元（2023年：

446,719,000港元），可用于抵销未来溢

利。其中于2024年3月31日之税项亏损

11,672,000港元（2023年：23,438,000港

元）已确认为递延税项资产。由于无法

预计未来溢利流入，故并无确认余下

687,323,000港元（2023年：423,281,000

港元）之税项亏损为递延税项资产。

税项亏损可无限期结转。

于2024年3月31日，本集团的可扣减

临时差额为113,727,000港元（2023年：

94,173,000港元）。于2024年3月31日，

已就该等临时差额当中之6,242,000港

元（2023年：89,627,000港元）确认递

延税项。概无就余下107,485,000港元

（2023年：4,546,000港元）之可扣减临

时差额确认递延税项资产，因为应课

税溢利可能无法用于抵扣可扣减临时

差额可动用之税项资产。

28. DEFERED TAXATION (Continued)

The folowings are the major defered tax (asets) liabilities

recognised and movements thereon during the curent and

prior years:

ECL

alowance

Acelerated

tax

depreciationTax loses

Revaluation

of propertiesTotal

预期信贷

亏损拨备

加速税项

折旧税项亏损物业重估总计

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

At 1 April 2022于2022年4月1日(12,570)1,485(2,474)23,95510,396

(Credit) charge to profit or los于损益（抵免）扣除(2,218)308(1,393)2,191(1,112)

Exchange adjustments汇兑调整—(1,609)(1,609)

At 31 March 2023于2023年3月31日(14,788)1,793(3,867)24,5377,675

Charge (credit) to profit or los于损益扣除（抵免）13,7581331,941(23,470)(7,638)

Exchange adjustments汇兑调整—(1,067)(1,067)

At 31 March 2024于2024年3月31日

At 31 March 2024, the Group has unused tax loses of

HK$698,995,000 (2023: HK$446,719,000) available for

ofset against future profits. A defered tax aset had

ben recognised in respect of HK$11,672,000 (2023:

HK$23,438,000) of such loses as at 31 March 2024.

No defered tax aset has ben recognised in respect

of the remaining tax loses of HK$687,323,000 (2023:

HK$423,281,000) due to the unpredictability of future profits

streams. The tax loses can be caried forward indefinitely.

At 31 March 2024, the Group has deductible temporary

diferences of HK$113,727,000 (2023: HK$94,173,000). A

defered tax has ben recognised in respect of HK$6,242,000

(2023: HK$89,627,000) of such temporary diferences as at

31 March 2024. No defered tax aset has ben recognised

in relation to the remaining deductible temporary diference

of HK$107,485,000 (2023: HK$4,546,000) as it is not

probable that taxable profit wil be available against which the

deductible temporary diferences can be utilised.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

根据中国企业所得税法，自2008年1

月1日起，中国附属公司赚取溢利所

宣派之股息须缴纳预扣税。于2024

年3月31日，由于涉及金额并不重

大，因此综合财务报表并未就中国

附属公司累计溢利应占临时性差额

人民币17,121,000元（2023年：人民币

58,794,000元）计提递延税项。

29. 股本

截至2024年3月31日止年度，本公司于

联交所回购其股份如下：

28. DEFERED TAXATION (Continued)

Under the EIT Law of PRC, witholding tax is imposed

on dividends declared in respect of profits earned by PRC

subsidiaries from 1 January 2008 onwards. At 31 March

2024, defered taxation has not ben provided for in the

consolidated financial statements in respect of temporary

diferences atributable to acumulated profits of the

PRC subsidiaries amounting to RMB17,121,000 (2023:

RMB58,794,000) as the amount involved is insignificant.

29. SHARE CAPITAL

Nominal value

per share

Number of

sharesAmount

每股面值股份数目金额

HK$HK$’000

港元千港元

Authorised:法定：

At 1 April 2022, 31 March 2023 and

31 March 2024

于2022年4月1日、2023年

3月31日及2024年3月31日0.110,000,000,0001,000,000

Isued and fuly paid:已发行及缴足：

At 1 April 2022, 31 March 2023 and

31 March 2024

于2022年4月1日、2023年

3月31日及2024年3月31日0.173,988,4037,399

During the year ended 31 March 2024, the Company

repurchased its own shares on the Stock Exchange as

folows:

Number of

shares

Price per shareAgregate

consideration

paid

每股价格

HighestLowest

Month of repurchase回购月份每股面值最高最低已付总代价

HK$HK$HK$’000

港元港元千港元

For the year ended 31 March 2024截至2024年3月31日

止年度

April 20232023年4月1,346,0003.713.464,675

July 20232023年7月380,0004.72—1,793

1,726,0006,468

---

2024
2024年
HK$’000
千港元
185,120
2,067,143
13,304
—
3,021,999
1,870,759
7,158,325

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

30. 资产抵押

于报告期末，本集团抵押予银行作为

其授予本集团信贷额度之资产如下：

于2024年3月31日，本集团一间附属公

司持有7,500,000股（股本重组后）（2023

年：300,000,000股（股本重组前）公平

值为1,643,000港元（2023年：11,400,000

港元）之高山股份已抵押予银行。

此外，上述投资物业之租金及上述持

作出售发展物业及持作出售物业之未

来销售所得款项及租金亦抵押予银行。

30. PLEDGE OF ASETS

At the end of the reporting period, the folowing asets of

the Group were pledged to banks to secure credit facilities

granted to the Group:

2023年

HK$’000

千港元

Leasehold properties租约物业190,924

Investment properties投资物业2,151,841

Listed equity securities in Hong Kong

and overseas

香港及海外之上市股本证券

20,703

Life insurance policies人寿保单13,626

Properties held for development for sale持作出售发展物业4,770,716

Properties held for sale持作出售物业703,439

7,851,249

At 31 March 2024, 7,500,000 shares (after capital

reorganisation) (2023: 300,000,000 (before capital

reorganisation) of Eminence with fair value of HK$1,643,000

(2023: HK$11,400,000) held by a subsidiary of the Group is

pledged to a bank.

In adition, rentals in respect of the above investment

properties and future sale proceds and rentals in respect

of the above properties held for development for sale and

properties held for sale are also pledged to banks.

---

2024
2024年
HK$’000
千港元
43,101
(6,242)
36,859

2024
2024年
HK$’000
千港元
30,755
12,017
4,200
46,972

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

31. 经营租约安排

本集团作为出租人

所有持作出租目的物业由报告期末

起计已承租1至3年（2023年：1至3年），

并无给予租客终止选择权。

未贴现之租赁应收租赁付款如下：

31. OPERATING LEASE ARANGEMENTS

The Group as lesor

2023年

HK$’000

千港元

Property rental income earned during

the year

于年内赚取之物业租金收入

47,857

Les: Outgoings减：支出(6,339)

Net rental income租金收入净额41,518

Al of the properties held for rental purposes have comited

leses for 1 to 3 years (2023: 1 to 3 years) from the end of

the reporting period without termination options granted to

tenants.

Undiscounted lease payments receivable on leases are as

folows:

2023年

HK$’000

千港元

Within one year一年内35,430

In the second year第二年内22,477

In the third year第三年内2,766

60,673

---

2024
2024年
HK$’000
千港元
4,418

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

32. 承担

附注： 于2024年3月31日涉及以有限合伙人

身分认购有限合伙的权益的金额

为564,000美元（相当于4,418,000港

元）（2023年：2,500,000美元（相当于

19,635,000港元）。有限合伙的目

的主要为透过投资亚太区及欧洲

股权及股权相关证券及具有相似

投资重点的投资组合基金，以获

得资本增值。有限合伙的业务将由

单一普通合伙人（「普通合伙人」）经

营及管理，彼将作为有限合伙的代

理人，而有限合伙的投资委员会（由

与本集团概无关连的个人组成）将

参照投资目标决定及批准有限合

伙的一切投资及撤资决策。有限

合伙的有限合伙人（包括本集团）不

会在业务及事务管理或经营上参与

有限合伙的营运，惟获普通合伙人

书面同意除外。该交易的详情载于

本公司日期为2019年3月27日及2019

年5月10日的公布。

33. 退休福利计划

本集团根据香港强制性公积金计划条

例，营运界定供款强制性公积金退休

福利计划（「强积金计划」）。于强积金

计划下，雇员须根据每月薪金供款5%

或最多为1,500港元，雇员并可选择作

出额外供款。雇主每月供款为按雇员

之每月薪金计算供款5%或最多为1,500

港元（「强制性供款」）。雇员于65岁退

休时、死亡或完全丧失行为能力时，

可享有雇主强制性供款之100%。

32. COMITMENTS

2023年

HK$’000

千港元

Capital expenditure contracted for but

not provided in the consolidated

financial statements in respect of

已订约但尚未于综合财务报表

中拨备之资本开支涉及

— interest in Limited Partnership

(note)

— 有限合伙权益（附注）

19,635

Note: The amount at 31 March 2024 represented US$564,000

(equivalent to HK$4,418,000) (2023: US$2,500,000

(equivalent to HK$19,635,000) for subscription for interest

in the Limited Partnership as a limited partner. The purpose

of the Limited Partnership is primarily achieving capital

apreciation and participation through investments in equity

and equity-related securities in Asia-Pacific and Europe and

portfolio funds with a similar investment focus. The busines

of the Limited Partnership wil be conducted and managed

by one single general partner (the “General Partner”)

who wil act as agent of the Limited Partnership while the

investment comite of the Limited Partnership (comprising

individuals who are not conected with the Group) shal

decide and aprove al investment and divestment decisions

of the Limited Partnership with reference to the investment

objective. The limited partners of the Limited Partnership,

including the Group, shal take no part in the operation of the

Limited Partnership on the management or conduct of the

busines and afairs except with the writen consent of the

General Partner. Details of this transaction are set out in the

Company’s anouncements dated 27 March 2019 and 10 May

2019.

33. RETIREMENT BENEFITS SCHEMES

The Group operates a defined contribution Mandatory

Provident Fund retirement benefits scheme (the “MPF

Scheme”) under the Hong Kong Mandatory Provident

Fund Schemes Ordinance. Under the MPF Scheme, the

employes are required to contribute 5% of their monthly

salaries or up to a maximum of HK$1,500 and they can

chose to make aditional contributions. The employer’s

monthly contributions are calculated at 5% of the employe’s

monthly salaries or up to a maximum of HK$1,500 (the

“mandatory contributions”). The employes are entitled to

100% of the employer’s mandatory contributions upon their

retirement at the age of 65, death or total incapacity.

---

2024
2024年
HK$’000
千港元
967

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

于中国之附属公司之雇员为中国政府

设立之国家资助退休金计划成员。附

属公司须按薪金若干百分比向退休金

计划供款，以拨付该等福利。本集团

之责任仅为就退休金计划作出所规定

之供款。

两个年度并没有没收供款可用作抵销

雇主供款。已于综合损益及其他全面

收益表中处理之雇主供款如下：

于2024年及2023年3月31日，并没有没

收供款可用作减低未来年度之应付供

款。

34. 购股权计划

于2012年7月5日本公司股东批准一项购

股权计划（「2012年永义国际购股权计

划」）。2012年永义国际购股权计划于

2022年7月4日到期。于2024年3月31日，

146,000份（2023年：146,000份）购股权

由亦属本公司主要股东的本公司董事

持有，而146,000份（2023年：219,000

份）购股权则由属本公司主要股东联

系人士的本公司雇员持有。截至2024

年3月31日止年度，由本公司雇员持有

的73,000份购股权失效。购股权可于

2031年8月29日或之前予以行使，行使

价为3.99港元。

截至2024年及2023年3月31日止年度，

概无根据2012年永义国际购股权计划

的购股权获授出或行使。

33. RETIREMENT BENEFITS SCHEMES

(Continued)

Employes of the subsidiaries in the PRC are members of

the state-sponsored pension scheme operated by the PRC

government. The subsidiaries are required to contribute a

certain percentage of their payrol to the pension scheme

to fund the benefits. The only obligation of the Group with

respect to the pension scheme is to make the required

contributions.

There were no forfeited contributions utilised to ofset

employers’ contributions for both years. The employers’

contributions which have ben dealt with in the consolidated

statement of profit or los and other comprehensive income

were as folows:

2023年

HK$’000

千港元

Employers’ contributions recognised in

profit or los

于损益中确认之雇主供款

1,080

At 31 March 2024 and 2023, there were no forfeited

contributions available to reduce the contributions payable in

the future years.

34. SHARE OPTION SCHEME

On 5 July 2012, a share option scheme (the “2012 EI

Scheme”) was aproved by the shareholders of the

Company. The 2012 EI Scheme was expired on 4 July

2022. At 31 March 2024, 146,000 (2023: 146,000) share

options were held by directors of the Company who are also

substantial shareholder of the Company and 146,000 (2023:

219,000) share options were held by employes of the

Company who are asociates of the substantial shareholders

of the Company. During the year ended 31 March 2024,

73,000 share options held by employes of the Company

lapsed. The share options can be exercised on or before 29

August 2031 with an exercise price of HK$3.99.

No share options were granted under the 2012 EI Scheme or

exercised during the years ended 31 March 2024 and 2023.

---

720	7,195	3,529,177	211,694	3,748,786
—	—	649,364	—	649,364
—	—	(505,968)	—	(505,968)
(536)	—	—	—	(536)
—	—	(500)	—	(500)
(16)	(189,489)	—	—	(189,505)
—	—	—	837	837
168	(182,294)	3,672,073	212,531	3,702,478
—	194,621	—	—	194,621
16	—	—	—	16
—	—	(212)	—	(212)
184	12,327	3,671,861	212,531	3,896,903

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

35. 来自融资活动之负债之对账

表

下表详列本集团来自融资活动之负债

变动，包括现金及非现金变动。来自

融资活动之负债乃有关现金流量等，

或未来现金流量将会分类为本集团之

综合现金流量表之来自融资活动之现

金流量。

35. RECONCILIATION OF LIABILITIES

ARISING FROM FINANCING ACTIVITIES

The table below details changes in the Group’s liabilities

arising from financing activities, including both cash and

non-cash changes. Liabilities arising from financing activities

are those for which cash flows were, or future cash flows

wil be, clasified in the Group’s consolidated statement of

cash flows from financing activities.

Lease

liabilities

Interest

payable

Secured

bank

borowings

Amount due

to a non-

controling

shareholderTotal

租赁负债应付利息

有抵押

银行贷款

应付一位

非控股东

款项总额

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

At 1 April 2022于2022年4月1日1,1186,4793,562,704159,1143,729,415

Bank borowings raised筹集银行贷款—670,504—670,504

Repayment of bank borowings偿还银行借贷—(696,260)—(696,260)

Repayment of lease liabilities偿还租赁负债(398)—(398)

Payment of loan arangement fe支付贷款安排费用—(8,179)—(8,179)

Interest paid已付利息(22)(144,099)—(144,121)

Advance from a non-controling

shareholder

一位非控股东垫支

—52,58052,580

698(137,620)3,528,769211,6943,603,541

Non-cash changes:非现金变动：

Interest expense on bank borowings银行借贷之利息开支—144,815—144,815

Interest expense on lease liabilities租赁负债之利息开支22—22

Exchange adjustments汇兑调整—408—408

At 31 March 2023于2023年3月31日

Bank borowings raised筹集银行贷款

Repayment of bank borowings偿还银行借贷

Repayment of lease liabilities偿还租赁负债

Payment of loan arangement fe支付贷款安排费用

Interest paid已付利息

Advance from a non-controling

shareholder

一位非控股东垫支

Non-cash changes:非现金变动：

Interest expense on bank borowings银行借贷之利息开支

Interest expense on lease liabilities租赁负债之利息开支

Exchange adjustments汇兑调整

At 31 March 2024于2024年3月31日

---

2024
2024年
HK$’000
千港元
34,818
234
35,052

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. ╱关连交易

(a) 主要管理人员之薪酬

董事及其他主要管理成员于年

内之酬金如下：

本集团提供住所给雷玉珠女士，

作为彼及彼之家族成员使用，

并向官俊廷先生（雷玉珠女士的

儿子亦为本公司附属公司董事）

及官可欣女士提供该等住宅单

位及车位，并只要彼受雇于本集

团的期间均免租及费用。有关

此安排的详情已载于附注9(a)(i)。

董事及主要执行人员之酬金由薪

酬委员会按照个别人士之表现及

市场趋势建议，并由本公司董事

会批准。

36. RELATED PARTY TRANSACTIONS/

CONECTED TRANSACTIONS

(a) Compensation of key management

personel

The remuneration of directors and other members of

key management during the year was as folows:

2023年

HK$’000

千港元

Short-term employe benefits短期雇员福利

Salaries and other benefits薪金及其他福利42,099

Retirement benefits scheme

contributions

退休福利计划供款

42,434

The Group has ben providing acomodation to Ms.

Lui Yuk Chu for use by her and her family members

including residential units and car parking spaces

provided to Mr. Kon Chun Ting, a son of Ms. Lui Yuk

Chu and a director of subsidiaries of the Company, and

Ms. Kon Ho Yan Candy fre of rental and charges for

as long as they are employed by the Group. Details of

the arangement are set out in note 9(a)(i).

The remuneration of directors and key executives are

recomended by the remuneration comite and

aproved by the board of directors of the Company,

respectively, having regard to the performance of

individuals and market trends.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. ╱关连交易（续）

(b) 于2011年1月，本公司及高山与官

永义先生订立雇用协议，雇用

其为本公司及高山之总经理。该

雇用协议，构成关连交易，由

2011年2月21日开始，但可由其

中任何一方于任何时间给予三

个月通知而终止。月薪经调整几

次至325,000港元（就本公司而言）

自2023年4月1日生效（2023年：

300,000港元（就本公司而言），自

2022年4月1日起生效）及475,000

港元（就高山而言）自2023年4月

1日生效（2023年：450,000港元

（就高山而言），自2022年4月1日

起生效）。于本年度，官永义先

生作为本公司及高山总经理之

酬金为4,000,000港元（2023年：

9,750,000港元），及年内并无向

官先生支付绩效花红（2023年：

5,280,000港元）。绩效花红乃参

考其职责及责任以及本集团业

绩及盈利能力厘定。薪酬及花

红已包括在以上(b)之「主要管理

人员之薪酬」内。于2023年9月1

日，官永义先生辞任本公司及高

山之总经理，雇佣协议已终止。

官永义先生为雷玉珠女士之配偶，

其为本公司董事。雷玉珠女士亦

于2024年3月31日透过一间其全

资拥有之实体持有本公司13.51%

（2023年：18.98%）股本权益。

(c) 于年内，本集团收取雷玉珠女士

及官可欣女士若干近亲之租金

收入合共528,000港元（2023年：

528,000港元）。

(d) 于年内，本集团支付2,730,000港

元（2023年：1,890,000港元）予永

义足球队有限公司（一间由官俊

廷先生控制之公司）于损益确认

为「广告开支」。

36. RELATED PARTY TRANSACTIONS/

CONECTED TRANSACTIONS (Continued)

(b) In January 2011, the Company and Eminence entered

into employment agrements with Mr. Kon Wing

Ye to act as general manager of the Company and

Eminence. The employment agrements, which

constitute conected transactions, comenced on 21

February 2011 but may be terminated by either party

at any time by thre months’ notice. The monthly

salary has ben adjusted a few times to HK$325,000

for the Company with efect from 1 April 2023 (2023:

HK$300,000 for the Company with efect from 1 April

2022) and HK$475,000 for Eminence with efect from

1 April 2023 (2023: HK$450,000 for Eminence with

efect from 1 April 2022). The remuneration of Mr. Kon

Wing Ye as general manager of the Company and

Eminence during the year was HK$4,000,000 (2023:

HK$9,750,000) and an incentive bonus of nil was paid

to Mr. Kon during the year (2023: HK$5,280,000).

The incentive bonus was determined with reference

to his duties and responsibilities and the Group’s

performance and profitability. The remuneration and

bonus were included in the “compensation of key

management personel” in (b) above. On 1 September

2023, Mr. Kon Wing Ye resigned as general manager

of the Company and Eminence and the employment

agrements were terminated.

Mr. Kon Wing Ye is the spouse of Ms. Lui Yuk Chu

who is a director of the Company. Ms. Lui Yuk Chu also

holds 13.51% (2023: 18.98%) equity interest of the

Company through an entity wholy-owned by her at 31

March 2024.

(c) During the year, the Group received rental income

totaling HK$528,000 (2023: HK$528,000) from certain

close relatives of Ms. Lui Yuk Chu and Ms. Kon Ho

Yan Candy.

(d) During the year, the Group paid HK$2,730,000 (2023:

HK$1,890,000) to Wing Ye Fotbal Team Company

Limited, a company controled by Mr. Kon Chun Ting,

which is recognised in profit or los as “advertising

expense”.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. ╱关连交易（续）

(e) 于年内，本集团就提供行政服务

收取合营公司服务费414,000港元

（2023年：无）。

37. 资本风险管理

为确保本集团旗下实体可继续持续经

营，本集团对其资本实行管理，透过

使债项及股本结余达致最佳平衡而为

股东争取得最高回报。本集团之整体

策略自过往年度维持不变。

本集团的资本架构包含债项净额其中

包括披露于附注27之有抵押银行借贷

及应付一位非控股东款项、净现金

及现金等价物及本公司股东应占权益，

当中包括已发行股本、累计溢利及储

备。

本公司董事定期检讨资本架构。作为

检讨的一部分，董事考虑资本成本及

资本的相关风险。根据董事的建议，

本集团将透过派付股息、发行新股份

及筹集或偿还银行借贷，以平衡整体

资本架构。

弘雅资本（见附注21）乃受香港证券及

期货事务监察委员会监管及须遵守

根据香港证券及期货（财政资源）规则

（「证券及期货（财政资源）规则」）之财

政资源要求。管理层每日密切监察弘

雅资本之流动资金水平以确保其符合

证券及期货（财政资源）规则之最低流

动资金要求。于年内弘雅资本并无不

符合证券及期货（财政资源）规则之资

金要求。

36. RELATED PARTY TRANSACTIONS/

CONECTED TRANSACTIONS (Continued)

(e) During the year, the Group received service charge

of HK$414,000 (2023: nil) from a joint venture for

rendering of administrative services.

37. 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 stakeholders through the

optimisation of the debt and equity balances. The Group’s

overal strategy remains unchanged from prior year.

The capital structure of the Group consists of net debts,

which includes secured bank borowings disclosed in note 27

and amount due to a non-controling shareholder, net of cash

and cash equivalents and equity atributable to owners of

the Company, comprising isued share capital, acumulated

profits and reserves.

The directors of the Company review the capital structure on

a regular basis. As part of this review, the directors consider

the cost of capital and the risks asociated with the capital.

Based on recomendations of the directors, the Group wil

balance its overal capital structure through the payment of

dividends, new share isues and raising or repayment of

bank borowings.

Constance Capital (se note 21) is regulated by the Hong

Kong Securities and Futures Comision and is required

to comply with the financial resources requirements

acording to the Hong Kong Securities and Futures (Financial

Resources) Rules (the “SF(FR)R”). Management closely

monitors, on a daily basis, Constance Capital’s liquid capital

level to ensure compliance with the minimum liquid capital

requirement under the SF(FR)R. Constance Capital has no

non-compliance of the capital requirement imposed by the

SF(FR)R during the year.

---

2024
2024年
HK$’000
千港元
37,698
24,531
171,272
32,583
307,435
573,519
211,854
413
122,273
212,531
3,671,861
4,006,665

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

38. 金融工具

a. 金融工具之类别

38. FINANCIAL INSTRUMENTS

a. Categories of financial instruments

2023年

HK$’000

千港元

Financial asets金融资产

Amortised cost摊销成本

— Trade and other receivables— 贸易及其他应收款项27,504

— Debt instruments at

amortised cost

— 按摊销成本计量之

债务工具36,614

— Loans receivable— 应收贷款189,893

— Time deposits over thre

months

— 三个月以上之

定期存款—

— Cash and cash equivalents— 现金及现金等价物398,894

652,905

FVTPL按公平值计入损益

— Financial asets at FVTPL— 按公平值计入损益之

金融资产191,160

FVTOCI按公平值计入其他

全面收益

— Debt instruments at FVTOCI— 按公平值计入其他

全面收益之债务工具1,095

Financial liabilities金融负债

Amortised cost摊销成本

— Trade and other payables— 贸易及其他应付款项87,282

— Amount due to a non-

controling shareholder

— 应付一位非控股东

款项211,694

— Secured bank borowings— 有抵押银行借贷3,529,177

3,828,153

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

b. 财务风险管理目标及政策

本集团之主要金融工具包括按

公平值计入损益的金融资产、

按公平值计入其他全面收益之

债务工具、按摊销成本计量之

债务工具、贸易及其他应收款项、

应收贷款、现金及现金等价物、

三个月以上之定期存款、贸易及

其他应付款项、应付一位非控

股东款项及有抵押银行借贷。

该等金融工具之详情已披露于

相关附注内。而该等金融工具涉

及之风险以及降低该等风险之

政策则载列如下。管理层管理

及监察该等风险以确保适时及

有效地采取适当措施。

市场风险

(i) 利率风险

本集团主要承受之现金流

量利率风险与其已抵押银

行借贷及浮息应收贷款有

关。本集团有抵押银行借

贷的还款利率及条款披露

于附注27。本集团亦承受

与若干按公平值计入损益

之金融资产、定息应收贷

款、按摊销成本计量之债

务工具、按公平值计入其

他全面收益之债务工具及

租赁负债相关的公平值利

率风险。本集团并未使用

任何衍生合约对冲有关利

率风险，然而，管理层监

察利率风险并将考虑在预

期有重大利率风险的情况

下采取其他适当行动。

本集团于金融负债之利率

风险已于本附注之流动资

金风险管理一节内详述。

本集团之现金流量利率风

险主要集中于有抵押银行

借贷产生之香港银行同业

拆息及有担保隔夜融资利

率（2023年：香港银行同业

拆息及伦敦银行同业拆息）

之波动。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies

The Group’s major financial instruments include

financial asets at FVTPL, debt instruments at

FVTOCI, debt instruments at amortised cost, trade

and other receivables, loans receivable, cash and cash

equivalents, time deposits over thre months, trade

and other payables, amount due to a non-controling

shareholder and secured bank borowings. Details of

these financial instruments are disclosed in respective

notes. 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 that apropriate

measures are implemented on a timely and efective

maner.

Market risk

(i) Interest rate risk

The Group’s primary cash flow interest rate

risk relates to its secured bank borowings

and variable-rate loans receivable. The interest

rates and terms of repayment of the secured

bank borowings of the Group are disclosed in

note 27. The Group is also exposed to fair value

interest rate risk in relation to certain financial

asets at FVTPL, fixed-rate loans receivable, debt

instruments at amortised cost, debt instruments

at FVTOCI and lease liabilities. The Group has

not used any derivative contracts to hedge its

exposure to such interest rate risk, however, the

management monitors interest rate exposure

and wil consider other necesary action when

significant interest rate exposure is anticipated.

The Group’s exposure to interest rate risk on

financial liabilities is detailed in the liquidity risk

management section of this note. The Group’s

cash flow interest rate risk is mainly concentrated

on the fluctuation of HIBOR and SOFR (2023:

HIBOR and LIBOR) arising from secured bank

borowings.

---

2024
2024年
HK$’000
千港元
13,061
8,799
130
21,990

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

• （续）

市场风险（续）

(i) 利率风险（续）

按摊销成本或按公平值计

入其他全面收益计量之金

融资产之利息收益╱收入

总额如下：

敏感度分析

以下敏感度分析乃基于上

述报告期末非衍生工具之

利率风险，并假设有关工

具于财政年度开始时已规

定的变动落实以及于整个

报告期内利率维持不变而

厘定。100个基准点（2023

年：100个基准点）增加或

减少乃内部用作向主要管

理人员汇报利率风险，即

管理层就利率可能合理变

动所作评估。倘其浮息借

款及应收贷款之利率高于

或低于100个基准点（2023

年：100个基准点）而所有

其他因素维持不变，本集

团于截至2024年3月31日

止年度之亏损将增加或减

少30,650,000港元（2023

年：溢利将减少或增加

29,451,000港元）。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Interest rate risk (Continued)

Total interest revenue/income from financial

asets that are measured at amortised cost or at

FVTOCI is as folows:

2023年

HK$’000

千港元

Interest revenue利息收益

Financial asets at

amortised cost

按摊销成本计量之

金融资产13,727

Other income其他收入

Financial asets at

amortised cost

按摊销成本计量之

金融资产5,836

Debt instruments at FVTOCI按公平值计入其他

全面收益之债务

工具233

Total interest income利息收入总额19,796

Sensitivity analysis

The sensitivity analysis below has ben

determined based on the exposure to interest

rates for non-derivative instruments as refered

to above at the end of the reporting period

and the stipulated change taking place at the

begining of the financial year and held constant

throughout the reporting period. A 100 basis

points (2023: 100 basis points) increase or

decrease is used when reporting interest risk

internaly to key management personel and

represents management’s asesment of the

reasonably posible change in interest rates. If

interest rate had ben 100 basis points (2023:

100 basis points) higher or lower for its variables

rate borowings and loans receivable and al other

variables were held constant, the Group’s los for

the year ended 31 March 2024 would increase or

decrease by HK$30,650,000 (2023: profit would

decrease or increase by HK$29,451,000).

---

2024		2024
2024年		2024年
HK$’000		HK$’000
千港元		千港元
— 4,372 21,530 —
16,040		54,515
4,614		963
7,007		413
—		14,697

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

• （续）

市场风险（续）

(i) 利率风险（续）

敏感度分析（续）

银行结余不包括在敏感度

分析内因本集团管理层认

为利率之波动并不重大。

管理层认为，该敏感度分

析并不能代表潜在利率风

险，因年末风险不能反映

年内风险。

(i) 货币风险

于报告期末，以外币列值

之集团实体之货币资产及

负债之账面值如下：

敏感度分析

本集团就外币列值之货币

资产╱负债之汇率风险主

要是来自美元兑新加坡元。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Interest rate risk (Continued)

Sensitivity analysis (Continued)

The bank balances are excluded from the

sensitivity analysis as the management of the

Group considers that the interest rate fluctuation

is not significant.

In management’s opinion, the sensitivity analyses

are unrepresentative of the inherent interest rate

risk as the year end exposure does not reflect the

exposure during the year.

(i) Curency risk

The carying amounts of the group entities’

foreign curency denominated monetary asets

and liabilities at the end of the reporting period

are as folows:

LiabilitiesAsets

负债资产

2023年

HK$’000

千港元

US$ against HK$美元兑港元43,802

SGD against HK$新加坡元兑港元4,695

US$ against SGD美元兑新加坡元1,095

RMB against HK$人民币兑港元—

Sensitivity analysis

The Group is mainly exposed to the exchange rate

risk on US$ against SGD for the foreign curency

denominated monetary asets/liabilities.

---

2024
2024年
HK$’000
千港元
614

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

• （续）

市场风险（续）

(i) 货币风险（续）

敏感度分析（续）

由于联系汇率制度，港元

与美元汇率差异之财务影

响并不重大，故此没有编

制敏感度分析。由于本公

司董事认为新加坡元兑港

元及美元兑新加坡元的外

币风险的净影响并不重大，

因此并无编制有关货币风

险的敏感度分析。

下表详述本集团对人民币

兑港元升值及贬值5%的

敏感度。于向主要管理人

员内部汇报外币风险供管

理层评估外币汇率合理可

能变动所用敏感度比率为

5%。敏感度分析仅包括未

偿还以外币计值的货币项

目，并于报告期末就外币

汇率的5%变动调整换算。

以下正数表示当人民币兑

港元升值5%时，除税后亏

损有所减少或除税后溢利

有所增加。就人民币兑港

元贬值5%而言，将会对除

税后亏损或溢利构成等值

及相反影响。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Curency risk (Continued)

Sensitivity analysis (Continued)

Under the peged exchange rate system, the

financial impact on exchange diference betwen

HK$ and US$ wil be imaterial, and therefore

no sensitivity analysis has ben prepared. No

sensitivity analysis for the curency risk of SGD

against HK$ and US$ against SGD is prepared

as the directors of the Company consider the

net impact of such foreign curency risk is

insignificant.

The folowing table details the Group’s sensitivity

to a 5% increase and decrease in RMB against

HK$. Sensitivity rate of 5% is used when

reporting foreign curency risk internaly to

key management personel and represents

management’s asesment of the reasonably

posible change in foreign exchange rates. The

sensitivity analysis includes only outstanding

foreign curency denominated monetary items

and adjusts their translation at the end of the

reporting period for a 5% change in foreign

curency rates. A positive number below indicates

a decrease in post-tax los or an increase in

post-tax profit where RMB strengthen 5% against

HK$. For a 5% weakening of RMB against HK$,

there would be an equal and oposite impact on

the post-tax los or profit.

2023年

HK$’000

千港元

Decrease in post-tax los or

increase in post-tax profit

除税后亏损减少或

除税后溢利增加647

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

• （续）

市场风险（续）

(i) 货币风险（续）

敏感度分析（续）

管理层认为，该敏感度分

析反映年末的风险，惟不

能反映年内的风险。

本集团现时并无外币对冲

政策以消除货币风险。然

而，管理层会紧密监察相

关之外币风险及考虑在有

需要时就重大外币风险进

行对冲。

(i) 其他价格风险

本集团因其投资于上市股

本及债务证券而承受其他

价格风险。管理层透过持

有不同风险之投资组合管

理该风险。本集团之价格

风险主要集中于从事经营

及投资食品饮料品牌及银

行以及金融业的发行人于

联交所报之上市权益工

具。此外，本集团已指派

特别成立的团队监察价格

风险，并会考虑在有需要

时对冲该风险。

敏感度分析

以下敏感度分析是根据于

报告期末所承受之权益风

险厘定。

倘上市权益工具价格上升╱

下降10%（2023年：10%），截至

2024年3月31日止年度除税后

亏损将因上市权益工具之公

平值变动减少╱增加12,761,000

港元（2023年：除税后溢利将

增加╱减少10,582,000港元）。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Curency risk (Continued)

Sensitivity analysis (Continued)

In management’s opinion, the sensitivity analysis

reflects the exposure at the year end, but not the

exposure during the year.

The Group curently does not have a foreign

curency hedging policy to eliminate the curency

exposures. However, the management monitors

the related foreign curency exposure closely and

wil consider hedging significant foreign curency

exposures should the ned arise.

(i) Other price risk

The Group is exposed to other price risk

through its investments in listed equity and

debt securities. The management manages

this exposure by maintaining a portfolio of

investments with diferent risks. The Group’s

price risk is mainly concentrated on listed equity

instruments quoted in the Stock Exchange of

isuers engaged in operation of and investment

in fod and beverage brands and banking and

finance industry sector. In adition, the Group

has apointed a special team to monitor the price

risk and wil consider hedging the risk exposure

should the ned arise.

Sensitivity analysis

The sensitivity analyses below have ben

determined based on the exposure to equity price

risk at the end of the reporting period.

If the prices of the listed equity instruments had

ben 10% (2023: 10%) higher/lower, post-tax

los for the year ended 31 March 2024 would

decrease/increase by HK$12,761,000 (2023:

post-tax profit would increase/decrease by

HK$10,582,000) as a result of the changes in fair

value of listed equity instruments.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

• （续）

市场风险（续）

(i) 其他价格风险（续）

敏感度分析（续）

管理层认为，于2024年及

2023年3月31日价格风险对

债务证券的财务影响微不

足道，因而并无编制任何

敏感度分析。

信贷风险及减值评估

于2024年及2023年3月31日，本

集团因交易对手未有履行责任而

会导致财务损失之最大信贷风

险乃主要产生自租赁应收款项、

应收贷款、其他应收款项、三个

月以上之定期存款、银行结余、

按摊销成本计量之债务工具及

按公平值计入其他全面收益之

债务工具。本集团并无持有任何

抵押品或实施其他加强信贷措

施以弥补其与其金融资产相关

的信贷风险，惟与应收贷款及

应收保证金相关的信贷风险属

轻微，因其由有价证券或物业抵

押。

于报告期末，重新评估过往观察

违约率，并考虑前瞻性资料的变

动（包括失业率指数预测及其他

相关因素）。

除按公平值计入损益之金融资

产外，本集团采用预期信贷亏

损模式对金融资产进行减值评

估。有关本集团信用风险管理、

最大信用风险和相关减值评估（如

适用）的信息概述如下：

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Other price risk (Continued)

Sensitivity analysis (Continued)

In the managements’ opinion, the financial

impact on price risk of debt securities as at 31

March 2024 and 2023 would be imaterial,

and therefore no sensitivity analysis has ben

prepared.

Credit risk and impairment asesment

As at 31 March 2024 and 2023, 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 are primarily atributable to

lease receivables, loans receivable, other receivables,

time deposits over thre months, bank balances, debt

instruments at amortised cost and debt instruments

at FVTOCI. The Group does not hold any colateral

or other credit enhancements to cover its credit risk

asociated with its financial asets, except that the

credit risk asociated with loans receivable and margin

receivables are mitigated because they are secured

over marketable securities or properties.

At the end of reporting period, the historical observed

default rates are reasesed and changes in the

forward-loking information including forecast of

unemployment rate index and other relevant factors are

considered.

Except for financial asets at FVTPL, the Group

performed impairment asesment for financial asets

under ECL model. Information about the Group’s credit

risk management, maximum credit risk exposures and

the related impairment asesment, if aplicable, are

sumarised as below:

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

• （续）

信贷风险及减值评估（续）

本集团的内部信贷风险评级评

估包括以下类别：

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

The Group’s internal credit risk grading asesment

comprises the folowing categories:

Internal credit

ratingDescription

Trade and lease

receivables

Financial asets

other than

trade and lease

receivables

内部信贷评级描述

贸易及租赁

应收款项

贸易及租赁应收

款项以外之

金融资产

Low riskThe counterparty has a low risk of default

and does not have any past-due amounts

Lifetime ECL — not

credit-impaired

12m ECL

低风险交易对手的违约风险较低，且并无任何

逾期款项

整个周期的预期

信贷亏损 — 非信

贷减值

12个月预期信贷

亏损

Medium riskDebtor frequently repays after due dateLifetime ECL — not

credit-impaired

12m ECL

中风险债务人经常于到期日后还款整个周期的预期

信贷亏损 — 非信

贷减值

12个月预期信贷

亏损

High riskThere have ben significant increase in

credit risk since initial recognition through

information developed internaly or external

resources

Lifetime ECL — not

credit-impaired

Lifetime ECL — not

credit-impaired

高风险透过内部或外部资源取得的资料可知信

贷风险自初始确认以来显著增加

整个周期的预期

信贷亏损 — 非信

贷减值

整个周期的预期

信贷亏损 — 非信

贷减值

LosThere is evidence indicating the aset is

credit-impaired

Lifetime ECL —

credit-impaired

Lifetime ECL —

credit-impaired

亏损有证据显示该资产已存在信贷减值整个周期的预期

信贷亏损 — 信贷

减值

整个周期的预期

信贷亏损 — 信贷

减值

Write-ofThere is evidence indicating that the debtor

is in severe financial dificulty and the

Group has no realistic prospect of recovery

Amount is writen

of

Amount is writen

of

撇销有证据显示债务人陷入严重财务困难且

本集团认为无实际收回可能

撇销有关金额撇销有关金额

---

External credit rating	Internal credit rating	12m or lifetime ECL	Loss rate range	Gross carrying amount
外部信贷评级	内部信贷评级	12个月或整个周期的预期信贷亏损	亏损率范围	总账面值
				HK$’000
				千港元
C to Ca (i), (iii)	N/A	Lifetime ECL — credit-impaired	100%	26,608
C至Ca (i), (iii)	不适用	整个周期的预期信贷亏损 — 信贷减值	100%
N/A	Low risk	12m ECL	2% to 6%	175,359
不适用	低风险	12个月预期信贷亏损	2%至6%
N/A	Loss	Lifetime ECL — credit-impaired	100%	20,298
不适用	亏损	整个周期的预期信贷亏损 — 信贷减值	100%
A1 to Prime-1	N/A	12m ECL	N/A	32,583
A1至Prime-1	不适用	12个月预期信贷亏损	不适用
A1 to Prime-1	N/A	12m ECL	N/A	307,435
A1至Prime-1	不适用	12个月预期信贷亏损	不适用
N/A	Low risk	12m ECL	5% to 6%	25,585
不适用	低风险	12个月预期信贷亏损	5%至6%
N/A	(ii)	Lifetime ECL — not credit impaired	N/A	905
不适用		整个周期的预期信贷亏损 — 非信贷减值	不适用
N/A	(ii)	12m ECL	N/A	37,698
不适用		12个月预期信贷亏损	不适用

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

• （续）

信贷风险及减值评估（续）

下表详列本集团须进行预期信

贷亏损评估之金融资产所面临

之信贷风险：

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

The table below details the credit risk exposures of

the Group’s financial asets, which are subject to ECL

asesment:

2024Notes

2024年附注

Debt instruments at FVTOCI

按公平值计入其他全面收益之债务工具

Investments in listed bonds18

投资于上市债券

Financial asets at amortised cost

按摊销成本计量之金融资产

Loans receivable20

应收贷款

Time deposits over thre months24

三个月以上之定期存款

Cash and cash equivalents24

现金及现金等价物

Debt instruments at amortised cost19

按摊销成本计量之债务工具

Lease receivables23

租赁应收款项

Other receivables23

其他应收款项不适用12个月预期信贷亏损不适用

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

• （续）

信贷风险及减值评估（续）

附注：

(i) 就预期信贷亏损评估而言，本

集团参考外部信贷评级估计，

无须花费不必要成本或努力获

取之前瞻性资料例如前瞻性

宏观经济信息。

(i) 就内部信贷减值评估而言，本

集团考虑是否有任何过往信贷

记录或无须花费不必要成本或

努力获取之其他相关资料以评

估信贷风险自初始确认以来有

否大幅上升。

(i) 上表的金额为初始的购买成本。

就预期信贷亏损评估而言，本

集团考虑债务工具的本金总额

及相关的合约权益。于2024年

3月31日，该等债务工具的本金

总额为27,145,000港元（2023年：

28,920,000港元）。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

2023Notes

External credit

rating

Internal credit

rating12m or lifetime ECLos rate range

Gros carying

amount

2023年附注外部信贷评级内部信贷评级12个月或整个周期的预期信贷亏损亏损率范围总账面值

HK$’000

千港元

Debt instruments at FVTOCI

按公平值计入其他全面收益之债务工具

Investments in listed bonds18C to Ca (i), (i)N/ALifetime ECL — credit-impaired100%29,065

投资于上市债券C至Ca (i), (i)不适用整个周期的预期信贷亏损 — 信贷减值100%

Financial asets at amortised cost

按摊销成本计量之金融资产

Loans receivable20N/ALow risk12m ECL2% to 6%193,895

应收贷款不适用低风险12个月预期信贷亏损2%至6%

N/ALosLifetime ECL — credit-impaired100%106,912

不适用亏损整个周期的预期信贷亏损 — 信贷减值100%

Cash and cash equivalents24A1 to Prime-1N/A12m ECLN/A398,894

现金及现金等价物A1至Prime-1不适用12个月预期信贷亏损不适用

Debt instruments at amortised cost19N/ALow risk12m ECL5% to 6%38,385

按摊销成本计量之债务工具不适用低风险12个月预期信贷亏损5%至6%

Lease receivables23N/A(i)Lifetime ECL — not credit impairedN/A1,015

租赁应收款项不适用整个周期的预期信贷亏损 —

非信贷减值

不适用

Other receivables23N/A(i)12m ECLN/A27,504

其他应收款项不适用12个月预期信贷亏损不适用

Notes:

(i) For the purpose of ECL asesment, the Group

estimates with reference to external credit rating and

forward-loking information such as forward-loking

macroeconomic information that is available without

undue cost or efort.

(i) For the purpose of internal credit impairment

asesment, the Group considers if there is any past

due record or other relevant information available

without undue cost or efort to ases whether credit

risk has increased significantly since initial recognition.

(i) The amounts stated in the above table represents

the initial purchase cost. For the purpose of ECL

asesment, the Group considers the gros principal

amount and the related contractual interests of the

debt instruments. As at 31 March 2024, the gros

principal amount of these debt instruments amounted

to HK$27,145,000 (2023: HK$28,920,000).

---

27,970
(1,775)
26,195

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

• （续）

信贷风险及减值评估（续）

按公平值计入其他全面收益

之债务工具

本集团于报告日期评估投资债

务证券之信贷风险。本集团按

公平值计入其他全面收益之债

务工具主要包括由信贷评级机

构按照全球理解之释义评级之

上市债券，而若干并无外部信贷

评级之债券则由内部信贷评级

评估。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Debt instruments at FVTOCI

The Group aseses the credit risk of investment in

debt securities at the reporting date. The Group’s debt

instruments at FVTOCI mainly comprise listed bonds

that are graded by credit-rating agencies as per globaly

understod definitions and certain bonds without

external credit rating are asesed by internal credit

ratings.

Lifetime

ECL — credit

impaired

整个周期的

预期信贷亏损

— 信贷减值

HK$’000

千港元

At 1 April 2022于2022年4月1日22,592

Changes due to debt instruments at FVTOCI

recognised as at 1 April 2022

于2022年4月1日已确认按公平

值计入其他全面收益之债务

工具所致的变动

— Net remeasurement of ECL— 重新计量预期信贷亏损

净额5,378

At 31 March 2023于2023年3月31日

Changes due to debt instruments at FVTOCI

recognised as at 1 April 2023

于2023年4月1日已确认按公平

值计入其他全面收益之债务

工具所致的变动

— Net remeasurement of ECL— 重新计量预期信贷亏损

净额

At 31 March 2024于2024年3月31日

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

• （续）

信贷风险及减值评估（续）

应收贷款

本集团于2024年3月31日有关

应收贷款的总账面值之集中信

贷风险金额为195,657,000港元

（2023年：300,807,000港元），其

中53%（2023年：39%）结余以公

平值为30,000,000港元（2023年：

35,670,000港元）之有价证券或公

平值为96,345,000港元（2023年：

98,245,000港元）之物业作抵押。

在借款人没有违约的情况下，本

集团不得出售或再抵押抵押品

（如有）。除因偿还贷款而减少的

抵押品应收贷款金额外，应收

贷款抵押品的质量未发生重大

变化。此外，以个人担保的无抵

押应收贷款账面总额为零（2023

年：57,309,000港元）。本集团最

大借款人本身及连同本集团其

他四家最大借款人分别占本集

团于2024年3月31日应收贷款约

21%及67%（2023年：分别为26%

及52%）。

本集团对未偿还应收贷款进行

严格的控制以降低信贷风险。

管理层已制定信贷政策，持续

监察信贷风险水平。未偿还应

收贷款的减值拨备乃透过评估

借款人于各报告期末之财务背

景、财务状况及过往还款记录，

包括逾期率及违约率，以及公众

领域的相关信息予以厘定。各借

款人根据内部信贷评级获分配

不同风险等级以计算预期信贷

亏损，并经考虑预期现金短缺

之估计，乃根据估计违约之可能

性及预期没收抵押品之现金流

量的金额及时间（如有）减取得及

出售抵押品之成本。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Loans receivable

The Group had concentration of credit risk in relation

to the gros carying amount of loans receivable

amounting to HK$195,657,000 at 31 March 2024

(2023: HK$300,807,000) with 53% (2023: 39%) of the

balances secured by marketable securities with fair

values of HK$30,000,000 (2023: HK$35,670,000) or

properties with fair values of HK$96,345,000 (2023:

HK$98,245,000). The Group is not permited to sel

or repledge the colaterals, if any, in the absence

of default by the borower. Except for the amount

of loan receivable with colateral decreased due to

loan repayment, there have not ben any significant

changes in the quality of the colateral held for the

loans receivable. In adition, the gros carying amount

of unsecured loans receivable amounting to nil (2023:

HK$57,309,000) are with personal guarantes. The

largest borower of the Group by itself and together

with the other four largest borowers of the Group

acounted for aproximately 21% and 67% respectively

(2023: 26% and 52% respectively) of the Group’s loans

receivable at 31 March 2024.

The Group seks to maintain strict control over its

outstanding loans receivable to minimise credit risk.

The management has a credit policy in place and

the exposures to the credit risk are monitored on an

ongoing basis. Impairment alowances on outstanding

loans receivable are determined by an evaluation of

financial background, financial condition and historical

setlement records, including past due rates and default

rates, of the borowers and relevant information from

public domain at the end of each reporting period.

The borowers are asigned diferent grading under

internal credit ratings to calculate the ECL, taking

into consideration of the estimates of expected cash

shortfals which are driven by estimates of posibility

of default and the amount and timing of cash flows that

are expected from foreclosure on the colaterals (if any)

les the costs of obtaining and seling the colaterals.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

• （续）

信贷风险及减值评估（续）

应收贷款（续）

于2023年3月31日的应收贷款总

额中，金额83,854,000港元乃

减应收一组借款人（「借款人」）

的累计减值拨备83,854,000港

元，其中包括应收个人贷款总

额32,397,000港元和应收其他个

人（由该借款人提供的个人担保）

贷款总额51,457,000港元。于过

往年度，管理层经考虑相关公共

资料后，已对信贷出现信贷减

值之结余进行评估。此后，管

理层已针对借款人采取各项行动

（包括法律行动）收回该等结余。

于截至2023年3月31日止年度，

借款人与本集团就结付进行协

商，其中包括(i)贷款16,000,000

港元的抵押资产的变动及(i)借

款人承诺寻求偿还若干其他借

款人的信贷减值贷款。于截至

2023年3月31日止年度，已收取

6,799,000港元。由于抵押资产

已被多次抵押，故计提了减值亏

损16,000,000港元。

截至2024年3月31日止年度，管

理层重新评估并认为本集团并

无收回信贷减值债务的实际可

能性，因此撇销结余83,854,000

港元。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Loans receivable (Continued)

Included in the gros amount of loans receivable

as at 31 March 2023, HK$83,854,000 were net of

acumulated impairment alowances of HK$83,854,000

due from a group of borowers including an individual

(the “Borower”) with gros amount of HK$32,397,000

and other individuals (with personal guarante from

that Borower) with gros amount of HK$51,457,000.

In prior years, the management asesed, taking into

acount the relevant information from public domain,

such balances became credit-impaired. Since then, the

management has taken various actions (including legal

actions) against the Borower to recover the balances.

During the year ended 31 March 2023, there was a

negotiation betwen the Borower and the Group

on setlements which consisted of (i) a change in

the pledged aset on a loan of HK$16,000,000 and

(i) the Borower’s comitment on pursuing the

repayment of certain other borowers’ credit-impaired

loans. During the year ended 31 March 2023,

HK$6,799,000 was received. As the pledged aset

had ben multiple-mortgaged, an impairment los of

HK$16,000,000 was provided.

During the year ended 31 March 2024, the

management reasesed and considered the Group

has no realistic prospect to recover the credit-impaired

debts and hence the balance of HK$83,854,000 was

writen of.

---

1,771
(717)
1,054

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

• （续）

信贷风险及减值评估（续）

按摊销成本计量之债务工具

本集团于报告日期评估按摊销

成本计量之债务工具之信贷风

险。本集团按摊销成本计量之

债务工具包括承兑票据及并无

外部信贷评级但已按内部信贷

评级评估的担保及无担保票

据。于截至2024年3月31日止年

度，按摊销成本计量之债务工

具之减值亏损拨回为717,000港

元，总额12,800,000港元（2023

年：减值亏损119,000港元，总额

14,895,000港元），已于损益内

确认。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Debt instruments at amortised cost

The Group aseses the credit risk of debt instruments

at amortised cost at the reporting date. The Group’s

debt instrument at amortised cost comprise the

Promisory Note and the secured and unsecured

notes without external credit rating, which has ben

asesed by internal credit rating. During the year

ended 31 March 2024, a reversal of impairment los

on debt instruments at amortised cost amounting to

HK$717,000 with gros amount of HK$12,800,000

(2023: impairment los of HK$119,000 with gros

amount of HK$14,895,000) was recognised in the profit

or los.

12m ECL

12个月预期

信贷亏损

HK$’000

千港元

At 1 April 2022于2022年4月1日1,890

Changes due to financial asets recognised

as at 1 April 2022

由于金融资产于2022年4月1日

确认之变动

— Impairment alowance reversed— 减值拨备拨回(119)

At 31 March 2023于2023年3月31日

Changes due to financial asets recognised

as at 1 April 2023

由于金融资产于2023年4月1日

确认之变动

— Impairment alowance reversed— 减值拨备拨回

At 31 March 2024于2024年3月31日

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

• （续）

信贷风险及减值评估（续）

租赁应收款项及其他应收款

项

由于本公司董事在评估对方之财

务背景及信誉后认为违约的可能

性不大，故并无作出减值拨备。

员工贷款

由于本公司董事认为，所涉金额

微不足道，因此并无作出减值拨

备。

三个月以上之定期存款以及

银行存款及银行结余

由于本公司董事认为，该等款项

乃应收或存放于信誉良好的银

行，故逾期的机会微不足道，因

此并无作出减值拨备。

流动资金风险

就流动资金风险管理而言，本集

团监察及维持管理层视为足够

水平之现金及现金等价物以供本

集团之经营所需。管理层亦监

察借贷之动用并确保其遵守贷

款条款。

于2024年3月31日，本集团有未动

用银行贷款额度为1,413,128,000

港元。

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Lease receivables and other receivables

No alowance for impairment was made since the

directors of the Company consider that the probability

of default is minimal after asesing the counterparties’

financial background and creditability.

Staf loans

No alowance for impairment was made since the

directors of the Company consider that the amount

involved is insignificant.

Time deposits over thre months and bank

deposits and bank balances

No alowance for impairment was made since the

directors of the Company consider that the probability

of default is negligible as such amounts are receivable

from or placed in banks with god reputation.

Liquidity risk

In the management of the liquidity risk, the Group

monitors and maintains a level of cash and cash

equivalents demed adequate by the management

to finance the Group’s operations. The management

also monitors the utilisation of borowings and ensures

compliance with loan covenants.

At 31 March 2024, the Group has available unutilised

bank loan facilities of HK$1,413,128,000.

---

68,422	53,851	—	—	122,273	122,273
212,531	—	—	—	212,531	212,531
1,385,480	1,080,605	1,328,428	211,407	4,005,920	3,671,861
73	116	—	—	189	184
1,666,506	1,134,572	1,328,428	211,407	4,340,913	4,006,849

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

• （续）

流动资金风险（续）

下表详列本集团之金融负债之

剩余合约到期限。就非衍生

金融负债而言，该表乃按本集团

可被要求付款的最早到期日的金

融负债未折现金流量列示。表

内包含现金流量的利息及本金。

流动资金风险表

38. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Liquidity risk (Continued)

The folowing table details the Group’s remaining

contractual maturity for its financial liabilities. For

non-derivative financial liabilities, the table has ben

drawn up based on the undiscounted cash flows of

financial liabilities based on the earliest date on which

the Group can be required to pay. The table includes

both interest and principal cash flows.

Liquidity risk tables

Weighted

average

efective

interest rate

On demand

or les than

3 months

3 months to

1 year

1 to

5 years

Over

5 years

Total

undiscounted

cash flows

Carying

amounts

at 31 March

加权平均

实际利率

见票即付或

少于3个月3个月至1年1至5年超过5年

未折现金

流量总额

于3月31日

之账面值

%HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

百分比千港元千港元千港元千港元千港元千港元

20242024年

Trade and other payables贸易及其他应付款项N/A

不适用

Amount due to a non-controling

shareholder

应付一位非控股东

款项

N/A

不适用

Secured bank borowings有抵押银行借贷6.42

Lease liabilities租赁负债2.45

20232023年

Trade and other payables贸易及其他应付款项N/A

不适用48,13339,149—87,28287,282

Amount due to a non-controling

shareholder

应付一位非控股东

款项

N/A

不适用211,694—211,694211,694

Secured bank borowings有抵押银行借贷4.72877,267861,1551,818,914186,9493,744,2853,529,177

Lease liabilities租赁负债2.45105315315—735720

1,137,199900,6191,819,229186,9494,043,9963,828,873

---

2024
2024年
HK$’000
千港元
148,161
42,732

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

c. 公平值

(i) 根据经常性基准按公平

值计量之本集团金融资

产之公平值

本集团部分金融资产于报

告期末按公平值计量。董

事会已将估值工作委托给

管理层，以确定适合公平

值计量之估值技术和输入

数据。

在估计公平值时，本集团

尽可能使用市场可观察数

据。倘无法获得第一级输

入数据，本集团委聘第三

方合资格估值师进行估值。

管理层与合资格外部估值

师紧密合作，以建立适当

的估值技术及模式输入值。

管理层定期向本公司董事

报告调查结果，以解释公

平值波动之原因。

下表载列有关如何厘定该

等金融资产公平值（尤其

是，所用之估值方法及主

要输入）之资料。

38. FINANCIAL INSTRUMENTS (Continued)

c. Fair value

(i) Fair value of the Group’s financial asets

that are measured at fair value on a

recuring basis

Some of the Group’s financial asets are

measured at fair value at the end of the reporting

period. The Board has delegated the valuation

work to the management to determine the

apropriate valuation techniques and inputs for

fair value measurements.

In estimating the fair value, the Group uses

market-observable data to the extent it is

available. Where Level 1 inputs are not available,

the Group engages third party qualified valuers to

perform the valuation. The management works

closely with the qualified external valuers to

establish the apropriate valuation techniques and

inputs to the model. The management reports the

findings to the directors of the Company regularly

to explain the cause of fluctuations in the fair

value.

The folowing table gives information about

how the fair values of these financial asets are

determined (in particular, the valuation techniques

and key inputs used).

Financial asetsFair value at 31 March

Fair value

hierarchy

Valuation techniques and

key inputs

Significant unobservable

inputs

金融资产公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入

2023年

HK$’000

千港元

Financial asets at FVTPL

按公平值计入损益之金融资产

— Listed equity securities126,726Level 1Quoted bid prices in an

active market

N/A

—上市股本证券第1级于活跃市场所报之出价不适用

— Investment in

Limited Partnership

28,230Level 3Net aset value quoted from

fund manager

Net aset value of the

underlying investments

— 投资有限合伙第3级基金经理所报之资产净值相关投资之资产净值

---

2024
2024年
HK$’000
千港元
14,697
—
6,264
N/A
不适用
413

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

单一使用的折现率略为增

加将导致电影版权投资之

公平值计量略为下跌，反

之亦然。

市场倍数越高，公平值越

高，反之亦然。折让越高，

公平值越低，反之亦然。

Financial asetsFair value at 31 March

Fair value

hierarchy

Valuation techniques and

key inputs

Significant unobservable

inputs

金融资产公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入

2023年

HK$’000

千港元

— Film right investment15,504Level 3Discounted cash flows —

future cash flows are

estimated

Discount rate of 4.35% (2023:

4.35%)

—电影版权投资第3级折现金流量 — 估计未来

现金流量

折现率为4.35%（2023年：

4.35%）

— Life insurance policies14,436Level 2Quoted aset value provided

by a financial institution

N/A

—人寿保单第2级金融机构提供之所报资产

价值

不适用

— Unlisted securitiesN/ALevel 3Market comparable

aproach

Market multiple of 3.0

and discount for lack of

marketability of 30%

— 非上市证券不适用第3级市场比较评估法市场倍数为3.0及缺乏市场

流通性的折让为30%

6,264Level 2Based on recent transaction

price

N/A

第2级基于近期成交价格不适用

Debt instruments at FVTOCI

按公平值计入其他全面收益之债

务工具

— Listed debt securities1,095Level 1Quoted bid prices in an

active market

N/A

—上市债务证券第1级于活跃市场所报之出价不适用

A slight increase in the discount rate used in

isolation would result in a slight decrease in

the fair value measurement of the film right

investment, and vice versa.

The higher the market multiple, the higher the fair

value, and vice versa. The higher the discount, the

lower the fair value, and vice versa.

38. FINANCIAL INSTRUMENTS (Continued)

c. Fair value (Continued)

(i) Fair value of the Group’s financial asets

that are measured at fair value on a

recuring basis (Continued)

1. （续）

• （续）

(i) 根据经常性基准按公平

值计量之本集团金融资

产之公平值（续）

---

—	—	28,230	15,504	—	43,734
—	—	15,178	—	—	15,178
—	—	—	—	6,264	6,264
—	—	(712)	—	—	(712)
—	—	36	(807)	—	(771)
—	—	42,732	14,697	6,264	63,693

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

• （续）

(i) 第3级公平值计量对账

除按上一报告期末近期成

交价格计量的非上市证券

外，于两个年度，第1级、

第2级及第3级之间并无转

移。

(i) 并无根据经常性基准按

公平值计量之金融资产

及金融负债之公平值

其他金融资产及金融负债

公平值是根据折现金流

分析按照一般接纳之定价

模式厘定。本公司董事认

为于综合财务报表确认之

金融资产及金融负债账面

值与其公平值相若。

38. FINANCIAL INSTRUMENTS (Continued)

c. Fair value (Continued)

(i) Reconciliation of Level 3 fair value

measurements

Principal

protected

deposits

Investment

funds

Investment

in Limited

Partnership

Film right

investment

Unlisted

securitiesTotal

保本存款 投资基金

投资有限

合伙

电影版权

投资非上市证券总计

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

千港元千港元千港元千港元千港元千港元

At 1 April 2022于2022年4月1日27,1717,33927,08715,756—77,353

Aditions添置—789—789

Purchases购买553,516—553,516

Interest received已收利息(551)(161)—(712)

Realised fair value gain recognised

in profit or los

于损益确认的已变现

公平值收益551—551

Unrealised fair value los recognised

in profit or los

于损益确认的未变现

公平值亏损—(6,601)971—(5,630)

Setlements结付(578,549)—(578,549)

Exchange adjustments汇兑调整(2,138)(577)172(1,041)—(3,584)

At 31 March 2023于2023年3月31日

Aditions添置

Transfer into level 3 due to change

of valuation technique

因估值方法变更转入

第3级

Unrealised fair value los recognised

in profit or los

于损益确认的未变现

公平值亏损

Exchange adjustments汇兑调整

At 31 March 2024于2024年3月31日

Except for the unlisted securities which were

measured by recent transaction price at the

end of preceding report period, there were no

transfers betwen Levels 1, 2 and 3 in both years.

(i) Fair value of financial asets and financial

liabilities that are not measured at fair

value on a recuring basis

The fair values of other financial asets and

financial liabilities are determined in acordance

with generaly acepted pricing models based

on discounted cash flow analysis. The directors

of the Company consider that the carying

amounts of financial asets and financial

liabilities recognised in the consolidated financial

statements aproximate to their fair values.

---

2024
2024年
100%
100%
100%
100%
100%
100%
100%
100%
100%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

39. 主要附属公司之详情

于2024年及2023年3月31日，本公司主

要附属公司之详情如下：

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES

Particulars of the Company’s principal subsidiaries as at 31

March 2024 and 2023 are as folows:

Name of subsidiaries

Place of

incorporation/

establishment

and operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2023年

Directly held by the Company:

本公司直接持有：

Ace Winer Investment LimitedHong KongOrdinary HK$1100%Investment in securities

运荣投资有限公司香港普通股1港元证券投资

Amazing Universe LimitedBVI/Hong KongOrdinary US$1100%Property investment

英属处女群岛╱香港普通股1美元物业投资

Arowfield Investments LimitedBVI/Hong KongOrdinary US$1100%Investment in securities

英属处女群岛╱香港普通股1美元证券投资

Charming Flash LimitedBVI/Hong KongOrdinary US$1100%Loan financing

英属处女群岛╱香港普通股1美元贷款融资

Coconut King LimitedBVI/Hong KongOrdinary US$1100%Investment in securities

英属处女群岛╱香港普通股1美元证券投资

Flourishing Day LimitedBVI/Hong KongOrdinary US$1100%Loan financing

丰盛日有限公司英属处女群岛╱香港普通股1美元贷款融资

Fortunate Master LimitedBVI/Hong KongOrdinary US$1100%Investment holding

英属处女群岛╱香港普通股1美元投资控股

Gold Winer Investment LimitedHong KongOrdinary HK$1100%Investment in securities

宇荣投资有限公司香港普通股1港元证券投资

Great Sail Global LimitedBVI/Hong KongOrdinary US$1100%Loan financing

伟帆环球有限公司英属处女群岛╱香港普通股1美元贷款融资

---

2024
2024年
100%
100%
26.59%
26.59%
26.59%
26.59%
26.59%
100%
26.59%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

Name of subsidiaries

Place of

incorporation/

establishment

and operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2023年

Quick Aces Enterprise LimitedBVI/Hong KongOrdinary US$1100%Loan financing

英属处女群岛╱香港普通股1美元贷款融资

Winsor Miles LimitedBVI/Hong KongOrdinary US$1100%Investment holding

英属处女群岛╱香港普通股1美元投资控股

Indirectly held by the Company:

本公司间接持有：

Asia Milion Investment LimitedHong KongOrdinary HK$151.60%Property investment

侨万投资有限公司香港普通股1港元物业投资

Capital Wel (H.K.) LimitedHong KongOrdinary HK$151.60%Property investment

富和（香港）有限公司香港普通股1港元物业投资

Chancemore LimitedBVI/Hong KongOrdinary US$151.60%Property investment

英属处女群岛╱香港普通股1美元物业投资

City China International LimitedHong KongOrdinary HK$151.60%Loan financing

城中国际有限公司香港普通股1港元贷款融资

Clever Wise Holdings LimitedBVI/Hong KongOrdinary US$151.60%Property investment

智聪控股有限公司英属处女群岛╱香港普通股1美元物业投资

Constance Capital LimitedHong KongOrdinary

HK$46,000,000

100%Investment in securities

弘雅资本有限公司香港普通股

46,000,000港元

证券投资

Daily Leader LimitedBVI/Hong KongOrdinary US$151.60%Property development

英属处女群岛╱香港普通股1美元物业发展

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

1. （续）

---

2024
2024年
26.59%
100%
26.59%
26.59%
100%
26.59%
26.59%
26.59%
100%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

Name of subsidiaries

Place of

incorporation/

establishment

and operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2023年

Day Glory Investment LimitedHong KongOrdinary HK$151.60%Property investment

日兴投资有限公司香港普通股1港元物业投资

Easyknit Properties Management

Limited

Hong KongOrdinary HK$10,000100%Property management

永义物业管理有限公司香港普通股10,000港元物业管理

EminenceBermuda/

Hong Kong

Ordinary HK$0.0151.60%Investment holding

高山百慕达╱香港普通股0.01港元投资控股

Excelent East LimitedHong KongOrdinary HK$151.60%Property investment

思英有限公司香港普通股1港元物业投资

Everjet Investment LimitedHong KongOrdinary HK$10,000100%Property development

永振投资有限公司香港普通股10,000港元物业发展

Fanju Investments LimitedBVI/Hong KongOrdinary US$151.60%Investment in securities

and others

泛菊投资有限公司英属处女群岛╱香港普通股1美元证券及其他投资

Gainever Corporation LimitedHong KongOrdinary HK$251.60%Investment in securities

and others

永达恒有限公司香港普通股2港元证券及其他投资

Giant East LimitedHong KongOrdinary HK$151.60%Property investment

德东有限公司香港普通股1港元物业投资

Global Chance Holdings LimitedBVI/Hong KongOrdinary US$1100%Property development

环球商机控股有限公司英属处女群岛╱香港普通股1美元物业发展

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

1. （续）

---

2024
2024年
26.59%
26.59%
26.59%
100%
100%
100%
100%
100%
26.59%
100%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

Name of subsidiaries

Place of

incorporation/

establishment

and operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2023年

Glory Link Investment LimitedHong KongOrdinary HK$151.60%Investment in securities

and others

邦兴投资有限公司香港普通股1港元证券及其他投资

Goldchamp International LimitedHong KongOrdinary HK$10,00051.60%Property investment

世昌国际有限公司香港普通股10,000港元物业投资

Golden Top Properties LimitedHong KongOrdinary HK$251.60%Property investment

高顺置业有限公司香港普通股2港元物业投资

Golden Star Investment LimitedHong KongOrdinary HK$1100%Property management

金利星投资有限公司香港普通股1港元物业管理

God Merit Management LimitedHong KongOrdinary HK$1100%Property holding

佳德管理有限公司香港普通股1港元物业控股

Godco Development LimitedBVI/Hong KongOrdinary US$1100%Investment holding

佳豪发展有限公司英属处女群岛╱香港普通股1美元投资控股

Grandcorp Development LimitedHong KongOrdinary HK$1100%Property investment

高豪发展有限公司香港普通股1港元物业投资

Great East Investment LimitedHong KongOrdinary US$1100%Property development

永英投资有限公司香港普通股1美元物业发展

Grow Wel Profits LimitedBVI/SingaporeOrdinary US$151.60%Property investment

and investment in

securities and others

英属处女群岛╱

新加坡

普通股1美元物业投资及证券及

其他投资

Hapy Light Investments LimitedBVI/Hong KongOrdinary US$1100%Property development

明熹投资有限公司英属处女群岛╱香港普通股1美元物业发展

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

1. （续）

---

2024
2024年
26.59%
26.59%
26.59%
100%
26.59%
26.59%
100%
100%
100%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

Name of subsidiaries

Place of

incorporation/

establishment

and operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2023年

Janson Properties LimitedHong KongOrdinary HK$251.60%Property investment

展胜置业有限公司香港普通股2港元物业投资

Land Blom Holdings LimitedBVI/Hong KongOrdinary US$151.60%Investment holding

原旺控股有限公司英属处女群岛╱香港普通股1美元投资控股

Main Lucky Enterprises LimitedHong KongOrdinary HK$151.60%Property development

明益企业有限公司香港普通股1港元物业发展

Mark Profit Development LimitedHong KongOrdinary HK$2100%Property investment

and investment in

securities

卓益发展有限公司香港普通股2港元物业投资及证券投资

Nice Able Holdings LimitedBVI/Hong KongOrdinary US$151.60%Property development

英属处女群岛╱香港普通股1美元物业发展

On Chanel International LimitedHong KongOrdinary HK$151.60%Property investment

安昌国际有限公司香港普通股1港元物业投资

Ovation Motion Picture Enterprise

Limited

Hong KongOrdinary HK$1100%Entertainment and film

right investment

掌赏电影企业有限公司香港普通股1港元娱乐及电影版权投资

Pacific Land Investment LimitedHong KongOrdinary HK$1100%Property development

侨安投资有限公司香港普通股1港元物业发展

Pacific Way Investment LimitedHong KongOrdinary HK$1100%Property development

远华投资有限公司香港普通股1港元物业发展

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

1. （续）

---

2024
2024年
100%
26.59%
100%
26.59%
100%
26.59%
26.59%
26.59%
100%
26.59%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

Name of subsidiaries

Place of

incorporation/

establishment

and operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2023年

Planetic International LimitedHong KongOrdinary HK$2100%Loan financing

香港普通股2港元贷款融资

Real Supreme LimitedAnguila/Hong KongOrdinary US$151.60%Property development

安圭拉╱香港普通股1美元物业发展

Richstar Development LimitedHong KongOrdinary HK$1100%Property development

民星发展有限公司香港普通股1港元物业发展

Silver Prosper Holdings LimitedHong KongOrdinary HK$151.60%Property development

银盛集团有限公司香港普通股1港元物业发展

Suces Active LimitedBVI/Hong KongOrdinary US$1100%Property development

英属处女群岛╱香港普通股1美元物业发展

Suces Mark Investments

Limited

Hong KongOrdinary HK$151.60%Property development

顺满投资有限公司香港普通股1港元物业发展

Top Chanel Enterprises LimitedHong KongOrdinary HK$151.60%Property investment

益祥企业有限公司香港普通股1港元物业投资

Top Lead Investment LimitedHong KongOrdinary HK$151.60%Property development

御领投资有限公司香港普通股1港元物业发展

Total Expect LimitedBVI/Hong KongOrdinary US$1100%Property development

英属处女群岛╱香港普通股1美元物业发展

Treasure Arts International Group

Limited

BVI/Hong KongOrdinary US$151.60%Property development

宝艺国际集团有限公司英属处女群岛╱香港普通股1美元物业发展

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

1. （续）

---

2024
2024年
100%
26.59%
26.59%
26.59%
80%
100%
26.59%

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

Name of subsidiaries

Place of

incorporation/

establishment

and operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2023年

Trump Elegant Investment LimitedHong KongOrdinary HK$10,000100%Property development

凯隽投资有限公司香港普通股10,000港元物业发展

Wealth Plan Development LimitedHong KongOrdinary HK$151.60%Property development

康图发展有限公司香港普通股1港元物业发展

Wel Honest Investment LimitedHong KongOrdinary HK$151.60%Property investment

宏诚投资有限公司香港普通股1港元物业投资

Welmake Investments LimitedHong KongOrdinary HK$9,998

(Non-voting

defered shares

HK$2*)

51.60%Property investment

纬丰投资有限公司香港普通股9,998港元

（无投票权递延股

2港元*）

物业投资

Wel Smart Development LimitedHong KongOrdinary HK$10080%Property development

威成发展有限公司香港普通股100港元物业发展

Widetop Investment LimitedHong KongOrdinary HK$1100%Property development

宏德投资有限公司香港普通股1港元物业发展

永义实业（湖州）有限公司

(Easyknit Enterprises (Huzhou)

Co., Ltd.) (“Enterprises

Huzhou”)

PRCRegistered

US$25,544,206

51.60%Property investment

永义实业（湖州）有限公司

（「湖州实业」）

中国注册股本

25,544,206美元

物业投资

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

1. （续）

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

* 纬丰投资有限公司之无投票权递延

股无权收取任何股东大会之通告、

出席或于大会上投票，且仅具非常

有限权力获分派溢利及，于清盘时，

获退回实缴股份之金额。

湖州实业为一间于中国成立之外

资投资企业，经营期为50年，直至

2054年12月14日。

于2024年3月31日，本集团于高山已发

行股本中拥有26.59%的股权。高山及

其附属公司（「高山集团」）于本集团截

至2024年3月31日止年度的综合财务

报表中列账为本集团附属公司，因为

本公司管理层认为，本集团对高山集

团拥有控制权。评估详情载于附注4。

以上列表所列示之本公司附属公司，

根据本公司董事之意见，主要影响年

内之业绩或构成本集团资产之主要部

分。而本公司董事之意见认为，提供

其他附属公司之详情会使资料过于冗

长。

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

* The non-voting defered shares of Welmake Investments

Limited cary no rights to receive notice of, atend or vote at

any general meting and have very limited rights to participate

in a distribution of profits and, on liquidation, to the repayment

of the amount paid up on the shares.

Enterprises Huzhou is a wholy foreign owned enterprise

established in the PRC, to be operated for 50 years up to 14

December 2054.

At 31 March 2024, the Group had 26.59% equity interest

in the isued share capital of Eminence. Eminence and its

subsidiaries (“Eminence Group”) have ben acounted for

as subsidiaries of the Group in the consolidated financial

statements of the Group for the year ended 31 March 2024

as the management of the Company considered that the

Group had control over Eminence Group. Details of the

asesment are set out in note 4.

The above table lists the subsidiaries of the Company, which,

in the opinion of the directors of the Company, principaly

afected the results of the year or constituted a substantial

portion of the asets of the Group. To give details of other

subsidiaries would, in the opinion of the directors of the

Company result in particulars of excesive length.

---

2024
2024年
50
32
2
84

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

于报告期末，本公司尚有其他对本集

团而言不是重大之附属公司。此等附

属公司大部分于香港营运。此等附属

公司之主要业务概要如下：

除高山向本集团发行的可换股票据

外，概无附属公司于2024年3月31日或

2023年3月31日发行任何债务证券。

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (continued)

At the end of the reporting period, the Company has other

subsidiaries that are not material to the Group. Majority

of these subsidiaries operate in Hong Kong. The principal

activities of these subsidiaries are sumarised as folows:

Principal activities

主要业务

Principal place of busines

主要营业地点

Number of subsidiaries

附属公司数量

2023年

Investment holdingHong Kong48

投资控股香港

InactiveHong Kong28

非活跃香港

InactivePRC2

非活跃中国

None of the subsidiaries had isued any debt securities at

31 March 2024 or 31 March 2023, except for the convertible

notes isued by Eminence to the Group.

---

2024
2024年
73.41%

2024
2024年
HK$’000
千港元
(155,242)

2024
2024年
HK$’000
千港元
2,196,842

Year-ended 31 March 2024
截至2024年 3月31日止年度
HK$’000
千港元
85,522
(298,671)
(213,149)
(212,720)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

1. （续）

下表列示拥有重大非控股权益之本公

司非全资附属公司详情。

拥有重大非控股权益之本集团附属公

司财务资料概要载列如下。以下财务

资料概要乃集团内公司之间抵销前之

金额。

高山及其附属公司

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

The table below shows details of non-wholy owned

subsidiary of the Company that has material non-controling

interest:

Name of subsidiary

Place of

incorporation and

principal place of

busines

Proportion of ownership

interests and voting rights

held by non-controling

interests

(Los) profit alocated to non-

controling interests

Acumulated non-controling

interests

附属公司名称

注册成立地点及

主要营业地点

非控股权益所持拥有权益及

投票权比例

非控股权益分占

（亏损）溢利累计非控股权益

2023年2023年2023年

HK$’000HK$’000

千港元千港元

EminenceBermuda/

Hong Kong

48.40%17,1571,542,297

高山百慕达╱香港

Sumarised financial information in respect of the Group’s

subsidiary that has material non-controling interests is set

out below. The sumarised financial information below

represents amounts before intragroup eliminations.

Eminence and its subsidiaries

Year-ended

31 March 2023

截至2023年

3月31日止年度

HK$’000

千港元

Income收入182,678

Expenses开支(119,106)

(Los) profit for the year本年度（亏损）溢利63,572

Total comprehensive (expense) income

for the year

本年度全面（开支）

收益总额29,404

---

At 31 March 2024
于2024年 3月31日
HK$’000
千港元
1,333,908
4,074,899
(1,277,260)
(1,084,351)
3,047,196

Year-ended 31 March 2024
截至2024年 3月31日止年度
HK$’000
千港元
(388,985)
243,781
102,297
(42,907)

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

高山及其附属公司（续）

39. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

Eminence and its subsidiaries (Continued)

At 31 March

于2023年

3月31日

HK$’000

千港元

Non-curent asets非流动资产1,438,126

Curent asets流动资产4,186,141

Curent liabilities流动负债(867,920)

Non-curent liabilities非流动负债(1,521,181)

Total equity权益总额3,235,166

Year-ended

31 March 2023

截至2023年

3月31日止年度

HK$’000

千港元

Net cash outflow from operating activities来自经营活动之现金流出

净额(115,152)

Net cash inflow from investing activities来自投资活动之现金流入

净额193,396

Net cash inflow from financing activities来自融资活动之现金流入

净额191,787

Net cash (outflow) inflow现金（流出）流入净额270,031

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

40. 报告期间后之事项

于2024年1月23日，高山订立有条件配

售协议，据此，配售代理将向不少于

六(6)名承配人配售合共235,000,000

股配售股份，配售价为每股配售股份

0.18港元，占因配发及发行配售股份

而扩大的高山已发行股本约69.5%。

配售所得款项净额41,700,000港元（扣

除配售佣金及配售事项的其他相关成

本及开支后）将用于偿还本集团银行

借贷及本集团的一般营运资金。

于同日，高山亦与佳豪订立修订契据，

据此，高山发行本金额为209,000,000

港元之可换股票据的兑换价由每股兑

换股份3.70港元调整至0.18港元，以

及更改提前赎回条文，赋予高山及佳

豪随时赎回全部或部分可换股票据之

权利。股份配售已于2024年3月21日

举行之高山股东特别大会上获批准以

及修订契据项下的先决条件已于2024

年4月17日获达成。因此，股份配售及

可换股票据条款之修订已于2024年4

月17日完成。

40. EVENTS AFTER THE REPORTING

PERIOD

On 23 January 2024, Eminence entered into a conditional

placing agrement pursuant to which a total of 235,000,000

placing shares wil be placed by the placing agent to not

les than six (6) places at the placing price of HK$0.18

per placing share, representing aproximately 69.5% of

the isued share capital of Eminence as enlarged by the

alotment and isue of the placing shares. The net proceds

from the placing, after deduction of the placing comision

and other related costs and expenses of the placing,

amounted to HK$41,700,000 wil be used for repayment of

the Group’s bank borowings and general working capital of

the Group.

On the same date, Eminence also entered into a ded of

amendment with Godco pursuant to which the conversion

price of the convertible notes isued by Eminence with

principal amount of HK$209,000,000 wil be adjusted from

HK$3.70 to HK$0.18 per conversion share and an early

redemption provision is altered to give Eminence and Godco

the right to redem the convertible notes at any time, in

whole or in part. The placing of shares has ben aproved in

the special general meting of Eminence on 21 March 2024

and the conditions precedent under the ded of amendment

have ben fulfiled on 17 April 2024. Acordingly, the placing

of shares and amendment of terms of the convertible notes

are completed on 17 April 2024.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

于报告期末后，本集团持有之高山股

权将于股份配售完成后由26.59%下降

至8.11%。尽管本集团可将可换股票

据转换为高山的股份并取得额外股权

以对高山行使控制权，但提前赎回条

文赋予高山权利可随时赎回全部或部

分可换股票据，因此，本集团无法维

持实际能力单方面对高山集团的相关

活动作出指示。同时，由于本公司的

一名董事有权参与高山的财务及经营

决策，故本集团管理层认为本集团对

其有重大影响力。因此，于报告期末

后，高山将不再是本集团的附属公司，

而是一间联营公司，以及本集团将使

用权益会计法将高山集团的财务资料

入账计算。

根据高山于视作出售日期的股份价格

及出售的高山集团净资产（扣除非控

股权益后）所保留于高山集团的股权

的公平值（经就高山集团的累计汇兑

差额释放至损益及重新分类由高山发

行的可换股票据的权益部分调整后）

与计入其他全面收益储备的公平值之

间的差额，将按照视作出售附属公司

的亏损计入损益。同时，本集团应占

高山集团可识别资产及负债的公平值

净值超出视作投资成本的部分，将按

照视作收购一间联营公司日期之议价

收购收益计入损益。管理层正在量化

对损益的影响。

40. EVENTS AFTER THE REPORTING

PERIOD (Continued)

Subsequent to end of the reporting period, the shareholding

in Eminence held by the Group wil drop from 26.59% to

8.11% upon the completion of placing of shares. Although

the Group may convert the convertible notes into shares

in Eminence and obtain aditional shareholding to exercise

control over Eminence, the early redemption provision gives

the right to Eminence to redem the convertible notes at any

time, in whole or in part and hence the Group is not able to

maintain the practical ability to direct the relevant activities of

Eminence Group unilateraly. Meanwhile, the management

of the Group considered the Group has significant influence

over Eminence as a director of the Company has the power

to participate in the financial and operating policy decisions of

Eminence. Acordingly, Eminence wil no longer a subsidiary

but an asociate of the Group and the financial information of

Eminence Group wil be acounted for using equity method

of acounting by the Group subsequent to the end of the

reporting period.

The diference betwen the fair value of the equity

interest retained in Eminence Group based on share price

of Eminence at the date of demed disposal and the net

asets disposed of Eminence Group net of non-controling

interests, adjusted by release of cumulated exchange

diferences in respect of Eminence Group to profit or los

and reclasification of equity component of convertible

notes isued by Eminence and the fair value through other

comprehensive income reserve wil be recorded in profit or

los as los on demed disposal of subsidiaries. Meanwhile,

the exces of the Group’s share of the net fair value of

Eminence Group’s identifiable asets and liabilities over the

demed cost of the investment wil be recorded in profit

or los as gain on bargain purchase at date of demed

acquisition of an asociate. The management is in progres

to quantity the impact to profit or los.

---

2024
2024年
HK$’000
千港元
34,162
2,374,552
2,408,714
168
2,138
2,306
1,180
1,067,385
1,068,565
(1,066,259)
1,342,455
7,399
1,335,056
1,342,455

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

永义国际集团有限公司 2023/24年报

41. 本公司之财务状况表 41. STATEMENT OF FINANCIAL POSITION

OF THE COMPANY

2023年

HK$’000

千港元

Non-curent asets非流动资产

Interests in subsidiaries附属公司权益34,162

Amounts due from subsidiaries应收附属公司款项1,985,498

2,019,660

Curent asets流动资产

Other receivables其他应收款项168

Cash and cash equivalents现金及现金等价物30,139

30,307

Curent liabilities流动负债

Other payables其他应付款项1,423

Amounts due to subsidiaries应付附属公司款项703,423

704,846

Net curent liabilities流动负债净值(674,539)

Net asets资产净值1,345,121

Capital and reserves资本及储备

Share capital股本7,399

Reserves (note)储备（附注）1,337,722

Total equity权益总额1,345,121

---

202,272	196,565	220,937	581	717,367	1,337,722
—	—	—	—	(2,666)	(2,666)
202,272	196,565	220,937	581	714,701	1,335,056

Notes to the Consolidated Financial Statements

综合财务报表附注

For the year ended 31 March 2024 截至2024年3月31日止年度

Easyknit International Holdings Limited 2023/24 Anual Report

1. （续）

附注：

本公司之储备于本年内及过往年度之变动

如下：

41. STATEMENT OF FINANCIAL POSITION

OF THE COMPANY (Continued)

Note:

Movements of the Company’s reserves during the curent and prior

year are as folows:

Share

premium

Capital

reserve

Contributed

surplus

Share

option

reserve

Acumulated

profitsTotal

股份溢价股本储备缴入盈余购股权储备累计溢利总额

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

千港元千港元千港元千港元千港元千港元

At 1 April 2022于2022年4月1日202,272196,565220,937581644,0231,264,378

Profit and total comprehensive

income for the year

本年度溢利及

全面收益总额—73,34473,344

At 31 March 2023于2023年3月31日

Los and total comprehensive

expense for the year

本年度亏损及

全面开支总额

At 31 March 2024于2024年3月31日

---

2024
2024年
HK$’000
千港元
227,114
(349,243)
(59,316)
(408,559)
(253,235)
(155,324)
(408,559)

2024
2024年
HK$’000
千港元
8,739,039
(4,136,948)
4,602,091
2,407,053
2,195,038
4,602,091

永义国际集团有限公司 2023/24年报

Financial Sumary

财务资料概要

RESULTS

Year ended 31 March

截至3月31日止年度

2020年2021年2022年2023年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Revenue营业额63,633323,382350,784102,674

(Los) profit before taxation除税前（亏损）溢利(298,936)18,9611,027,24326,509

Taxation税项8772,968(17,743)3,434

(Los) profit for the year本年度（亏损）溢利(298,059)21,9291,009,50029,943

(Los) profit for the year atributable

to:

应占本年度（亏损）

溢利：

— owners of the Company— 本公司拥有人(297,755)22,308979,43713,280

— non-controling interests— 非控股权益(304)(379)30,06316,663

(298,059)21,9291,009,50029,943

ASETS AND LIABILITIES

At 31 March

于3月31日

2020年2021年2022年2023年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Total asets资产总额4,858,1294,903,6068,919,1589,188,964

Total liabilities负债总额(1,622,308)(1,673,161)(3,981,641)(4,196,579)

Net asets资产净值3,235,8213,230,4454,937,5174,992,385

Equity atributable to owners

of the Company

本公司拥有人应占

权益3,236,2703,231,2734,177,7063,451,803

Non-controling interests非控股权益(449)(828)759,8111,540,582

Total equity权益总额3,235,8213,230,4454,937,5174,992,385

业绩

资产及负债

---

Easyknit International Holdings Limited 2023/24 Anual Report

Sumary of Properties

物业概要

As at 31 March 2024 于2024年3月31日

A. INVESTMENT PROPERTIES

LocationPurpose

Aproximate

gros flor/

saleable areaLease term

地址用途

概约楼面╱

实用面积租约年期

(sq. ft.)

（平方呎）

1.Block A on Seventh Flor and

Car Parking Space No. L11,

No. 481 Castle Peak Road,

Cheung Sha Wan,

Kowlon

Industrial11,874Medium

九龙长沙湾青山道481号

七楼之A座及L11号车位

工业中期

2.Block B1 and portion of Block B

on Seventh Flor,

No. 481 Castle Peak Road,

Cheung Sha Wan, Kowlon

Industrial6,992Medium

九龙长沙湾青山道481号

七楼之B1座及B座部分

工业中期

3.Shops 1, 2, 3 on Ground Flor

together with showcase on

Ground Flor, First Flor

and Second Flor of Fa Yuen Plaza,

No. 19 Fa Yuen Stret,

Mong Kok, Kowlon

Comercial13,544Medium

九龙旺角花园街19号

花园广场地下

1、2、3号舖及

地下橱窗、一楼及二楼

商业中期

4.Ground Flor, No. 50 Yun Ping Road,

Causeway Bay, Hong Kong

Comercial905Long

香港铜锣湾恩平道50号地下商业长期

5.Shops A and B on Ground Flor

and Shop C on First Flor, One Victory,

Nos. 1, 1A and 3 Victory Avenue,

Ho Man Tin, Kowlon

Comercial4,297Medium

九龙何文田胜利道1号、1A号

及3号地下A及B舖及一楼C舖

商业中期

A. 投资物业

---

永义国际集团有限公司 2023/24年报

Sumary of Properties

物业概要

As at 31 March 2024 于2024年3月31日

• （续）

LocationPurpose

Aproximate

gros flor/

saleable areaLease term

地址用途

概约楼面╱

实用面积租约年期

(sq. ft.)

（平方呎）

6.Car Parking Space No. 407,

4/F, Capital Centre, No. 151

Gloucester Road, Wanchai

ComercialN/AMedium

湾仔告士打道151号

资本中心四楼407号车位

商业不适用中期

7.Ground Flor

No. 148 Johnston Road

Wanchai

Hong Kong

Comercial578Long

香港湾仔庄士敦道148号地下商业长期

8.Ground Flor

No. 6 Canon Road

Causeway Bay

Hong Kong

Comercial472Long

香港铜锣湾景隆街6号地下商业长期

9.Sixth Flor

Nos. 650–652

Castle Peak Road, and

No. 18A Wing Hong Stret

Kowlon

Industrial8,608Medium

九龙青山道650至652号

及永康街18A号6楼

工业中期

10.Second Flor

Nos. 790, 792 and 794

Cheung Sha Wan Road

Kowlon

Industrial2,981Medium

九龙长沙湾道

790、792及794号2楼

工业中期

11.Rof

No. 20 Wing Hong Stret

Kowlon

Industrial2,910Medium

九龙永康街20号天台工业中期

A. INVESTMENT PROPERTIES (Continued)

---

Easyknit International Holdings Limited 2023/24 Anual Report

Sumary of Properties

物业概要

As at 31 March 2024 于2024年3月31日

• （续）

LocationPurpose

Aproximate

gros flor/

saleable areaLease term

地址用途

概约楼面╱

实用面积租约年期

(sq. ft.)

（平方呎）

12.Fifth Flor

No. 20 Wing Hong Stret

Kowlon

Industrial3,402Medium

九龙永康街20号5楼工业中期

13.Units 1 and 2 on Seventh Flor

Block D and Car Parking Space

No. 46 on Lower Ground Flor

Shatin Heights

No. 8003 Tai Po Road

Shatin, N.T.

Residential2,086Medium

新界沙田大埔道8003号

沙田花园D座7楼1及2室及

低层地下第46号车位

住宅中期

14.Third Flor

No. 161 Wong Nai Chung Road

Hong Kong

Residential781Medium

香港黄泥涌道161号三楼住宅中期

15.Easy Tower, No. 609

Tai Nan West Stret

Cheung Sha Wan

Kowlon

Industrial/

comercial

74,458Medium

九龙长沙湾大南西街609号

永义广场

工业╱商业中期

16.15 Ardmore Park #18-02

Singapore 259959

Residential2,885Frehold

住宅免租

A. INVESTMENT PROPERTIES (Continued)

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永义国际集团有限公司 2023/24年报

Sumary of Properties

物业概要

As at 31 March 2024 于2024年3月31日

• （续）

LocationPurpose

Aproximate

gros flor/

saleable areaLease term

地址用途

概约楼面╱

实用面积租约年期

(sq. ft.)

（平方呎）

17.Lots Nos. 1278, 1279 and 1280 in D.D.

124 Yuen Long

New Teritories

Hong Kong

Land with atached

structure

27,879Medium

香港新界元朗D.D.124号

第1278、1279及1280号地段

附属建筑土地中期

18.Unit A on 8th Flor and Rof of

Tower 1 and Carparking Space

No. 3, Ayton No. 18, Invernes

Road, Kowlon

Residential1,798Medium

九龙延文礼士道

18号隽睿一座8楼A室连天台及

3号车位

住宅中期

A. INVESTMENT PROPERTIES (Continued)

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Easyknit International Holdings Limited 2023/24 Anual Report

Sumary of Properties

物业概要

As at 31 March 2024 于2024年3月31日

B. 持作出售发展物业B. PROPERTIES HELD FOR DEVELOPMENT

FOR SALE

LocationPurpose

Aproximate

gros site areaLease term

Stage of

completion

地址用途概约地皮面积租约年期完成阶段

(sq. ft.)

（平方呎）

1.Nos. 470, 472, 474, 476, 478

Chatham Road North, Kowlon

Residential4,685LongUnder development

(expected to be

completed in late

2024)

九龙漆咸道北470号、472号、

474号、476号、478号

住宅长期发展中

（预期将于2024年

末竣工）

2.Nos. 646, 648, 648A

Castle Peak Road

Kowlon

Industrial9,206MediumUnder development

(expected to be

completed in 2026)

九龙青山道646、648及648A号工业中期发展中

（预期将于2026年

竣工）

3.Nos. 1B–1E Davis Stret and

Nos. 93 and 95 Catchick Stret

Kenedy Town

Hong Kong

Residential7,122LongUnder development

(expected to be

completed in 2026)

香港坚尼地城爹核士街1B至1E号

以及吉席街93号及95号

住宅长期发展中

（预期将于2026年

竣工）

4.No. 121 King Lam Stret

Cheung Sha Wan

Kowlon

Industrial5,483MediumCompleted in May

九龙长沙湾琼林街121号工业中期已于2024年5月竣

工

5.Nos. 11, 13 and 15

Matheson Stret

Causeway Bay

Hong Kong

Comercial2,857LongCompleted in

February 2024

香港铜锣湾勿地臣街11号、13号及15号商业长期已于2024年2月竣

工

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Annual Report 2023/24 年报

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ai172074447411_Easyknit International AR2023 Cover 16m OP.pdf 1 12/7/2024 上午8:34