威扬酒业控股二零二五年年报

威揚酒業國際控股有限公司二零二五年年報GEMGEMGEMGEMGEMGEMGEM CHARACTERISTICS OF GEM OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”)G E Mh a s b e e n p o s i t i o n e d a s a m a r k e t d e s i g n e d t oaccommodate small and mid-sized companies to which ahigher investment risk may be attached than other companieslisted on the Stock Exchange. Prospective investors should beaware of the potential risks of investing in such companies andshould make the decision to invest only after due and carefulconsideration.Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securities tradedon GEM may be more susceptible to high market volatility thansecurities traded on the Main Board and no assurance is giventhat there will be a liquid market in the securities traded onGEM.Hong Kong Exchanges and Clearing Limited and the StockExchange take no responsibility for the contents of this report,make no representation as to its accuracy or completenessand expressly disclaim any liability whatsoever for any losshowsoever arising from or in reliance upon the whole or anypart of the contents of this report.This report, for which the directors (the “Directors”) ofWine’s Link International Holdings Limited (the “Company”)collectively and individually accept full responsibility, includesparticulars given in compliance with the Rules Governingthe Listing of Securities on GEM of the Stock Exchange (the“GEM Listing Rules”) for the purpose of giving informationwith regard to the Company. The Directors, having madeall reasonable enquiries, confirm that to the best of theirknowledge and belief, the information contained in this reportis accurate and complete in all material respects and notmisleading or deceptive, and there are no other matters theomission of which would make any statement herein or thisreport misleading. Corporate InformationChairman’s StatementManagement Discussion and AnalysisBiographical Details of Directors and SeniorManagementCorporate Governance ReportEnvironmental, Social and Governance ReportReport of the DirectorsIndependent Auditor’s ReportConsolidated Statement of Profit or Loss andOther Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsFinancial SummaryCONTENT CORPORATE INFORMATION威揚酒業國際控股有限公司二零二五年年報INDEPENDENT NON-EXECUTIVE DIRECTORSHEADQUARTER AND PRINCIPAL PLACE OFS.B.S., B.B.S., J.P.M.H., J.P.PO Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman Islands71226www.wines-link.com8509M.H., J.P. EXECUTIVE DIRECTORSMs. Wong Chi Lou Shirley(Chairman and chief executive officer)Mr. Chan Sze Tung(Chief operating officer)NON-EXECUTIVE DIRECTORMs. Yeung Chi HungS.B.S., B.B.S., J.P.Ms. Chan Man Ki MaggieM.H., J.P.Mr. Chan Cham Man SimonMr. Liu Kin WaiREGISTERED OFFICEPO Box 309, Ugland HouseGrand Cayman, KY1-1104Cayman IslandsBUSINESS IN HONG KONG26th Floor, AIA Financial Centre712 Prince Edward Road EastSan Po Kong, KowloonHong KongCOMPANY WEBSITEwww.wines-link.comCOMPANY SECRETARYMr. Ng Man WaiAUTHORISED REPRESENTATIVESMs. Wong Chi Lou ShirleyMr. Ng Man WaiSTOCK CODE8509AUDIT COMMITTEEMr. Liu Kin Wai(Chairman)Mr. Chan Cham Man SimonMs. Chan Man Ki MaggieM.H., J.P. CORPORATE INFORMATIONWine’s Link International Holdings LimitedAnnual Report 2025REMUNERATION COMMITTEEMr. Liu Kin Wai(Chairman)Ms. Chan Man Ki MaggieM.H., J.P.Ms. Yeung Chi HungS.B.S., B.B.S., J.P.NOMINATION COMMITTEEMs. Wong Chi Lou Shirley(Chairman)Mr. Chan Cham Man SimonMr. Liu Kin WaiPRINCIPAL SHARE REGISTRAR OFFICEMaples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket Square, Grand CaymanKY1-1102Cayman IslandsHONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongAUDITORZHONGHUI ANDA CPA LimitedRegistered Public Interest Entity Auditors23/F, Tower 2, Enterprise Square Five38 Wang Chiu RoadKowloon BayKowloon, Hong KongPRINCIPAL BANKERChong Hing Bank Limited M.H., J.P.S.B.S., B.B.S., J.P.Maples Fund Services (Cayman) LimitedPO Box 1093, Boundary HallCricket Square, Grand CaymanKY1-1102Cayman Islands161738 223 CHAIRMAN’S STATEMENT威揚酒業國際控股有限公司二零二五年年報On behalf of the board (the “Board”) of directors (the“Directors”) of Wine’s Link International Holdings Limited (the“Company”, and together with its subsidiaries, the “Group”),I am pleased to present the annual report of the Group for theThe business of the Group primarily involves the wholesale andretail of a wide spectrum of wine products and other alcoholicbeverages in Hong Kong. The Group has a comprehensiveproduct portfolio consisting of (i) wine products such aspremium collectible red wine, i.e. red wine with selling pricesat HK$1,000 or above per bottle, fine red wine and whitewine; (ii) other alcoholic beverages such as champagne,whisky, baijiu and sake; and (iii) wine accessory productssuch as wine decanters,