AVCONCEPTHOLD：年報2025.pdf

1、年報Contents目錄1 Annual Report 2025 年報 AV Concept Holdings LimitedPages頁次FINANCIAL HIGHLIGHTS財務重點2CORPORATE INFORMATION公司資料4CHAIRMANS STATEMENT主席致辭6MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析11PROFILE OF DIRECTORS AND SENIOR MANAGEMENT董事及高級管理層履歷19DIRECTORS REPORT董事會報告23CORPORATE GOVERNANCE REPORT企業管治報告3

2、6ENVIRONMENTAL,SOCIAL AND GOVERNANCE REPORT環境、社會及管治報告47INDEPENDENT AUDITORS REPORT獨立核數師報告88AUDITED CONSOLIDATED FINANCIAL STATEMENTS經審核綜合財務報表CONSOLIDATED STATEMENT OF PROFIT OR LOSS綜合損益表96CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME綜合全面收入表97CONSOLIDATED STATEMENT OF FINANCIAL POSITION綜合財務狀況表98CONS

3、OLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表100CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表102NOTES TO CONSOLIDATED FINANCIAL STATEMENTS綜合財務報表附註104LIST OF INVESTMENT PROPERTIES AND BUILDINGS INCLUDED IN PROPERTY,PLANT AND EQUIPMENT投資物業清單及計入物業、廠房及設備之樓宇198Financial Highlights財務重點2AV Concept Holdings

4、Limited Annual Report 2025 年報20252024202320222021二零二五年二零二四年二零二三年二零二二年二零二一年HK$millionHK$millionHK$millionHK$millionHK$million百萬港元百萬港元百萬港元百萬港元百萬港元 Revenue收益 Semiconductor distribution半導體分銷1,146.2937.3634.31,012.71,190.4 Co nsumer product and product sourcing business消費類產品及產品採購業務43.346.724.729.047.1 Ve

5、nture capital創投 Others其他0.40.31.00.73.7 1,189.9984.3660.01,042.41,241.2 Profit/(loss)before interest,tax,depreciation,amortisation and non-cash items除利息、稅項、折舊、攤銷及非現金項目前 溢利（虧損）Corporate expense公司費用(34.5)(29.6)(26.9)(26.6)(33.9)Venture capital創投(1.4)(11.2)(18.9)11.3(19.4)Semiconductor distribution半導體分

6、銷139.8200.5102.8285.2354.7 Co nsumer product and product sourcing business:消費類產品及產品採購業務：Selling and distribution expenses銷售及分銷費用(20.9)(19.7)(10.6)(4.4)(5.6)Operating loss經營虧損(4.1)(1.5)(4.5)(2.5)(10.9)(25.0)(21.2)(15.1)(6.9)(16.5)Others其他(0.2)(1.0)(2.0)(6.4)(13.5)78.7137.539.9256.6271.4 Depreciation