貿易通2019 年年報

Tradelink Electronic Commerce Limited Annual Report 2019 26 Management Discussion and Analysis (Continued) 管理層討論及分析 （續） Financial Review (Continued) The impairment loss of other financial assets in 2019 amounting to HK$1.3 million, represented the net increase in the estimation of the expected credit losses on the Group’s other financial assets held during the year. The share of results in 2019 from PRC associates was a profit of HK$0.8 million, as compared to the share of profit amounted to HK$1.5 million in 2018. There was an impairment loss on the interest in an associate recorded in 2019 amounted to HK$4.5 million. Our wholly-owned subsidiary, DTTNCo providing e-solutions to its customers recorded a deferred tax asset of HK$3.7 million as at the end of 2018, of which HK$3.5 million was arising from unused tax losses. As DTTNCo continued to generate profit this year, the deferred tax asset was utilized and gave rise to a deferred tax charge of HK$2.8 million for the year 2019, as compared to HK$3.3 million for 2018. Included in the taxation for 2019 was HK$1.5 million enhanced tax deductions for certain research and development expenditures under the new tax regime introduced from the year of assessment 2018/19. Excluding the effect of the enhanced tax deductions, the Group’s taxation for 2019 would be HK$15.5 million as compared to HK$16.4 million for 2018. The Group’s after tax profit for 2019 was HK$82.2 million, decreased by 8.4% as compared to 2018. Basic earnings per share for 2019 were HK 10.3 cents, lower than that for 2018 at HK 11.3 cents by HK 1.0 cent. Diluted earnings per share for 2019 were also HK 11.3 cents, lower than that for 2018 at HK 10.3 cents by HK 1.0 cent. Dividend The Board has recommended a final dividend of HK 6.5 cents per share for 2019 (2018: HK 6.0 cents per share). The proposed final dividend, which together with the interim dividend of HK 3.3 cents per share (2018: HK 3.5 cents per share) paid on 9 October 2019, will result in a total dividend of HK 9.8 cents for 2019, higher than the total dividend for 2018. The total amount of interim and proposed final dividend for 2019 represents a payment of 91.6% of the Group’s profit attributable to shareholders after excluding the deferred tax charge of HK$2.8 million relating to tax loss for 2019. 財務回顧（續） 於二零一九年，其他財務資產減值虧損為港幣 1,300,000 元，即本集團年內持有的其他財務資產 的預期信貸虧損估算淨增加。 應佔中國聯營公司業績於二零一九年為溢利港幣 800,000 元，而二零一八年則為應佔溢利港幣 1,500,000 元。於二零一九年，於聯營公司的權益 錄得減值虧損港幣 4,500,000 元。 我們的全資附屬公司 DTTNCo 為其客戶提供電子 解決方案，於二零一八年年底錄得遞延稅項資產 港幣 3,700,000 元，其中港幣 3,500,000 元乃產生自 未動用稅項虧損。由於 DTTNCo 於本年度繼續產生 溢利，於二零一九年動用遞延稅項資產，並產生 遞延稅項支出港幣 2,800,000 元，而於二零一八年 則為港幣 3,300,000 元。 二零一九年的稅項包括根據自二零一八╱一九評 稅年度引入的新稅制就若干研發開支產生的稅務 減免增加港幣 1,500,000 元。撇除稅務減免增加的 影響，本集團於二零一九年的稅項將為港幣 15,500,000 元，而 於 二 零 一 八 年 則 為 港 幣 16,400,000 元。 本 集 團 二 零 一 九 年 的 除 稅 後 溢 利 達 港 幣 82,200,000 元，較二零一八年減少 8.4% 。 二零一九年之每股基本盈利為 10.3 港仙，較二零 一八年 11.3 港仙減少 1.0 港仙。二零一九年之每股 攤薄盈利亦為 11.3 港仙，較二零一八年 10.3 港仙 減少 1.0 港仙。 股息 董事會建議派付二零一九年末期股息每股 6.5 港 仙（二零一八年：每股 6.0 港仙）。建議末期股息連 同於二零一九年十月九日支付之中期股息每股 3.3 港仙（二零一八年：每股 3.5 港仙），將使二零一九 年股息總額為每股 9.8 港仙，高於零一八年股息總 額。二零一九年的中期及建議末期股息總額即支 付二零一九年股東應佔本集團溢利的 91.6% （經 撇除有關稅項虧損之遞延稅項支出港幣 2,800,000 元）。