维力生活科技2025年报

2Corporate Information公司資料5Financial Highlights財務摘要6Management Discussion and Analysis管理層討論及分析16Report of the Directors董事會報告27Corporate Governance Report企業管治報告41Environmental, Social and Governance Report環境、社會及管治報告85Directors and Senior Management董事及高級管理層87Independent Auditors’ Report獨立核數師報告94Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表95Consolidated Statement of Financial Position綜合財務狀況表97Consolidated Statement of Changes in Equity綜合權益變動表98Consolidated Statement of Cash Flows綜合現金流量表100Notes to the Consolidated Financial Statements綜合財務報表附註180Financial Summary財務概要 Corporate Information公司資料 董事會 BOARD OF DIRECTORS 執行董事朱沛謙先生梁彥卓先生 Executive DirectorsMr. Chu Pui HimMr. Leung Yin Cheuk 非執行董事霍紹強先生 Non-executive DirectorMr. Fok Siu Keung 獨立非執行董事 Independent Non-executive Directors 查錫我先生黃志生先生趙鳴女士尹詩璐女士 Mr. Char Shik Ngor StephenMr. Wong Che SangMs. Zhao MingMs. Yin Shilu 公司秘書林文傑先生 COMPANY SECRETARYMr. Lam Man Kit 授權代表林文傑先生梁彥卓先生 AUTHORISED REPRESENTATIVES Mr. Lam Man KitMr. Leung Yin Cheuk 審核委員會 AUDIT COMMITTEE 尹詩璐女士（主席）趙鳴女士查錫我先生黃志生先生 Ms. Yin Shilu (Chairlady)Ms. Zhao MingMr. Char Shik Ngor StephenMr. Wong Che Sang 提名委員會 查錫我先生（主席）黃志生先生趙鳴女士 NOMINATION COMMITTEE Mr. Char Shik Ngor Stephen (Chairman)Mr. Wong Che SangMs. Zhao Ming 薪酬委員會黃志生先生（主席）查錫我先生趙鳴女士 REMUNERATION COMMITTEE Mr. Wong Che Sang (Chairman)Mr. Char Shik Ngor StephenMs. Zhao Ming 註冊辦事處 REGISTERED OFFICE Cricket Square Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Corporate Information公司資料 HEADOFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港灣仔皇后大道東213號胡忠大廈28樓2804A室 Room 2804A, 28/F.,Wu Chung House,213 Queen’s Road East,Wan Chai, Hong Kong 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111 Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111 Cayman Islands 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 Tricor Investor Services Limited17th Floor, Far East Finance Centre16 Harcourt RoadHong Kong 核數師國衛會計師事務所有限公司 AUDITORSHLB Hodgson Impey Cheng Limited 主要往來銀行香港上海滙豐銀行有限公司中國銀行（香港）有限公司 PRINCIPAL BANKERS The Hongkong and Shanghai Banking Corporation LimitedBank of China (Hong Kong) Limited 股份代號香港聯合交易所有限公司01703 STOCK CODEThe Stock Exchange of Hong Kong Limited 01703 網址https://www.irasia.com/listco/hk/welifetech/ WEBSITEhttps://www.irasia.com/listco/hk/welifetech/ Management Discussion and Analysis管理層討論及分析 業務回顧及展望 BUSINESS REVIEW AND OUTLOOK 本集團是香港及中華人民共和國（「中國」）一個全面服 務 式 酒 樓 實 體，提 供 粵 式 餐 飲 服 務 及 宴 會 服 務，尤其是婚宴。於截至2025年3月31日止財政年度，香港傳統中餐酒樓行業面臨顯著下滑。這一低迷源於兩個關鍵因素：香港居民越來越傾向於在中國內地用餐，那裡的傳統酒樓以有競爭力的價格提供更全面的服務，以及年輕一代轉向快餐連鎖店或外賣平台等價格實惠的快餐選擇－COVID-19後的行為變化加劇了這一趨勢。此外，跨境交通基礎設施的擴張進一步鼓勵香港居民到中國內地消費。隨著消費者偏好的轉變，本集團的酒樓業務不可避免地出現了收縮。截至2025年3月31日止財政年度，營業額收縮約193.7百萬港元，較前一年的約421.3百萬港元減少46.0%至約227.6百萬港元。 The Group is a Hong Kong and People’s Republic of China (“PRC”)based full-service restaurant entity specializing in Cantonese diningand banquet services, particularly wedding banquets. In the fiscalyear ending 31 March 2025, the traditional Chinese restaurantindustry in Hong Kong faced a notable decline. This downturnstemmed from two key factors: the growing preference of HongKongresidents to dine in mainland China,where traditionalrestaurants provide more comprehensive services at competitiveprices,and the younger generation’s shift toward affordable,quick-service dining options such as fast-food chains or deliveryplatforms–a trend amplified by post-COVID-19 behavioralchanges. Additionally, the expansion of cross-border transportationinfrastructure further encouraged Hong Kong residents to spendin mainland China. Amid these shifts in consumer preferences,theGroup’s restaurant business experienced an inevitablecontraction. For the fiscal year ending on 31 March 2025, turnoverrestrained by approximately HK$193.7 million, marking a 46.0%decrease from around HK$421.3 million in the previous year toapproximately HK$227.6 million. The following table sets out the movement of the number ofrestaurants we operated during the financial years indicated: Number of restaurants at the beginning of the yearNumber of newly acquired restaurant during the year年內新收購酒樓的數目Number of closed restaurants during the year (note)Number of restaurants at the end of the year 為應對不斷變化的消費者偏好，本集團於2025年3月推出了兩家新的東方和西方概念酒樓。這些場所強調經濟高效的服務模式、現代化的餐飲體驗及精簡的運營，旨在吸引年輕人，提高餐桌周轉效率，加快現金流週期。本公司預計該等舉措將推動收入增長並支持更廣泛的市場擴張。到2025年底，我們正在考慮進一步開設類似概念的酒樓。同時，本集團將對其跨區域市場的核心業務進行戰略評估，以完善可持續增長戰略。這包括確定跨行業投資機會，分散地理足跡，以增強長期彈性。為鞏固其在香港及中國全方位宴會服務行業的地位，本集團將探索創新的業務框架，如與第三方酒樓經營者進行戰略合作，以提高競爭差異化及市場滲透率。 Inresponse to evolving consumer preferences,the Groupintroduced two new Eastern and Western concept restaurants inMarch 2025. These venues emphasize cost-effectiv