德永佳集团2025年报

02Corporate & Shareholder Information04Financial and Operational Highlights06Chairman’s Statement09Management’s Discussion and Analysis19Report of the Directors33Corporate Governance Report51Independent Auditor’s ReportAudited Financial Statements60Consolidated Statement of Profit or Loss61Consolidated Statement of Comprehensive Income62Consolidated Statement of Financial Position64Consolidated Statement of Changes in Equity66Consolidated Statement of Cash Flows69Notes to the Financial StatementsContents目錄 公司及股東資料財務與業務摘要主席報告書管理層之論述及分析董事會報告企業管治報告獨立核數師報告經審核財務報表 Corporate & Shareholder Information公司及股東資料TEXWINCA Holdings LimitedAnnual Report 2025DIRECTORSPoon Bun Chak(Executive Chairman)Ho Lai Hong(Chief Executive Officer)Poon Ho TakNg Mo PingCheng Shu Wing*Law Brian Chung Nin*Lin Kit Yee Anna*Chan Yuk Mau Eddie* (appointed with effect from 15 May 2025)*Independent Non-executive DirectorsAUDIT COMMITTEELaw Brian Chung Nin(Chairman)Cheng Shu WingLin Kit Yee AnnaChan Yuk Mau EddieNOMINATION COMMITTEECheng Shu Wing(Chairman)Law Brian Chung NinLin Kit Yee AnnaChan Yuk Mau EddieHo Lai HongREMUNERATION COMMITTEELin Kit Yee Anna(Chairman)Cheng Shu WingLaw Brian Chung NinChan Yuk Mau EddieHo Lai HongCOMPANY SECRETARYChan Chi HonREGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11BermudaHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS16th Floor, Metroplaza Tower II223 Hing Fong Road, Kwai ChungNew Territories, Hong KongAUDITORErnst & YoungCertified Public AccountantsRegistered Public Interest Entity AuditorLEGAL ADVISORSJennifer Cheung & Co.Wilkinson & Grist董事****(2025515)*審核委員會提名委員會公司秘書註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda總辦事處及主要營業地點22316核數師法律顧問 Corporate & Shareholder Information公司及股東資料德永佳集團有限公司二零二五年報主要往來銀行主要股份登記及過戶處Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM11Bermuda香港股份過戶登記分處1617網址http://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/股份資料3212,000331財務資料時間表2024年中期業績：202411141.03.02025182024/2025全年業績：20256121.05.0202582820251091.202581820258212.2025912025932025年股東週年大會2025821PRINCIPAL BANKERSBank of China (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporation LimitedMizuho Bank LimitedPRINCIPAL SHARE REGISTRAR AND TRANSFER AGENTConyers Corporate Services (Bermuda) LimitedHONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centrehttp://www.texwinca.com/http://www.irasia.com/listco/hk/texwinca/SHARE INFORMATIONMain Board of The Stock Exchange ofHong Kong Limited3212,000 sharesFinancial Year End31 MarchFINANCIAL CALENDARInterim Results 2024:Results announcement date14 November 2024HK1.0 cent per ordinary shareSpecial interim dividendHK3.0 cents per ordinary shareDividend payment date8 January 2025Annual Results 2024/2025:Results announcement date12 June 2025Proposed final dividendHK1.0 cent per ordinary shareProposed special final dividendHK5.0 cents per ordinary share28 August 2025Dividend payment date9 October 2025Closure of register of members (both days inclusive):1.Entitlement to attend and vote at the AGM– From 18 August 2025 to 21 August 20252.Entitlement to the proposed final and special final dividends– From 1 September 2025 to 3 September 20252025 ANNUAL GENERAL MEETING BNP ParibasCitibank, N.A.Hang Seng BankClarendon House2 Church StreetHamilton HM11Bermuda16 Harcourt RoadHong KongWEBSITESPlace of ListingStock CodeBoard LotInterim dividendEx-dividend date21 August 2025 Financial and Operational Highlights財務與業務摘要德永佳集團有限公司二零二五年報Interest cover was calculated by dividing the profit before interest and taxby the interest expenses.EBITDA is the earnings before interest, tax, depreciation and amortisationNumber of shares was on weighted average basis.Dividend yield was calculated by dividing the dividends per share by theclosing market price per share as at the end of the respective reportingThe financial results of the above refer to the results of the Group for eachfinancial year. And, the other figures used were the position of the Group asat the end of the respective reporting period.1.2.3.4.5. Notes:1.2.3.4.5. expenses.period. Chairman’s Statement主席報告書TEXWINCA Holdings LimitedAnnual Report 2025On behalf of the board of directors (the “Board”) of Texwinca HoldingsLimited (“Texwinca” or the “Company”) and its subsidiaries (collectivelythe “Group”), I am pleased to present the consolidated results of theGroup for the year ended 31 March 2025 and provide an overview ofour strategies and prospects.EARNINGS AND DIVIDENDSFor the reporting year, the Group’s revenue increased by 4.1% toHK$5,585 million (2024: HK$5,367 million), and gross profit decreasedby 6.3% to HK$1,320 million (2024: HK$1,409 million). The Group’sprofit attributable to ordinary equity holders of the Company wasHK$116 million, representing a decrease of 12.1% compared withHK$132 million reported for 2024. The Board has resolved to proposea final dividend of HK1.0 cent per ordinary share. In celebration of