Annual Report 2021

27 年報 2021 ANNUAL REPORT MANAGEMENT DISCUSSION AND ANALYSIS 管理層論述及分析 負債及流動資金比率 本集團之負債比率（以計息貸款總額減銀行結 存及現金（包括已抵押銀行存款）除以本集團權 益總額計算），並由二零二零年十二月三十一 日報 29.4% 下降至二零二一年十二月三十一日 報 24.1% 。本集團於二零二一年十二月三十一 日的流動比率（以流動資產除流動負債計算）為 1.09 倍，相對於二零二零年十二月三十一日則 為 1.15 倍。 外幣及利率風險 本集團的收入來源主要以歐元、人民幣和美元 為單位，而購買和付款則主要以人民幣和港元 為單位。至於利率風險，截至二零二一年十二 月三十一日的計息貸款全部是按固定利率計 息。於本年度，本集團並無使用任何衍生工具 作對沖用途。 我們將不時檢討及調整計息貸款的貨幣組合， 以盡量減少我們的計息貸款的匯率和利率風 險。無論如何，我們會根據內部監控指引下， 持續監察本集團計息貸款的貨幣及利率組合， 及於需要時採取適當行動，以減低匯兌及利率 的風險。 資本承擔 於二零二一年十二月三十一日，本集團有關物 業、廠房及設備之承擔為港幣 59,132,000 元。 更改公司名稱 經股東於二零二一年十一月三十日舉行之股 東大會上通過特別決議案，並經香港公司註 冊處處長批准，本公司之中文名稱由「首長寶 佳集團有限公司」更改為「首佳科技製造有限 公司」，及本公司之英文名稱由「 Shougang Concord Century Holdings Limited 」更改為 「 Shougang Century Holdings Limited 」，自 二零二一年十二月六日生效。詳情請參閱本公 司日期為二零二一年十一月五日及二零二一年 十二月九日之公告。 Debt and liquidity ratios Gearing ratio represented total interest bearing borrowings less bank balances and cash (including pledged bank deposits) divided by total equity of the Group and decreased from 29.4% at 31 December 2020 to 24.1% at 31 December 2021. The current ratio (calculated as current assets divided by current liabilities) of the Group was 1.09 times at 31 December 2021 as compared to 1.15 times at 31 December 2020. FOREIGN CURRENCY AND INTEREST RATE EXPOSURES The Group’s source of revenue is mainly denominated in EUR, RMB and USD, while those of purchases and payments are mainly denominated in RMB and HKD. In respect of exposure to interest rate risk, all the interest bearing borrowings at 31 December 2021 were at fixed rates. During the year, the Group did not use any derivatives instrument for hedging purposes. We will review and adjust the currency composition of our interest bearing borrowings from time to time to minimise our risks on exchange and interest rate in respect of our interest bearing borrowings. In any event, we would keep monitoring the currency and interest rate composition of the Group’s interest bearing borrowings under the guidance of the Internal Control Manual and take appropriate action to minimise our exchange and interest rate risks when needed. CAPITAL COMMITMENTS At 31 December 2021, the Group had commitments in respect of property, plant and equipment amounted to HK$59,132,000. CHANGE OF COMPANY NAME Following the passing of special resolution by the Shareholders at the general meeting held on 30 November 2021, and upon the approval of the Registrar of Companies in Hong Kong, the change of the Chinese name of the Company from “ 首長寶佳集團有限公司 ” to “ 首佳科技製造有 限公司 ”, and the English name of the Company from “Shougang Concord Century Holdings Limited” to “Shougang Century Holdings Limited”, has become effective on 6 December 2021. For further details, please refer to the announcements of the Company dated 5 November 2021 and 9 December 2021.