德永佳集团2025/26年报

Contents目錄 02Corporate & Shareholder Information公司及股東資料04Financial and Operational Highlights財務與業務摘要05Chairman’s Statement主席報告書08Management’s Discussion and Analysis管理層之論述及分析17Report of the Directors董事會報告30Corporate Governance Report企業管治報告47Independent Auditor’s Report獨立核數師報告56Consolidated Statement of Profit or Loss綜合損益表57Consolidated Statement of Comprehensive Income綜合全面收入表58Consolidated Statement of Financial Position綜合財務狀況表60Consolidated Statement of Changes in Equity綜合權益變動表62Consolidated Statement of Cash Flows綜合現金流量表65Notes to the Financial Statements財務報表附註144Major Properties Held for Investment主要持作投資物業 Corporate & Shareholder Information公司及股東資料 董事 DIRECTORS Executive DirectorsMr. Poon Bun Chak,Executive ChairmanMr. Poon Ho Tak,Executive Vice ChairmanMr. Ho Lai Hong,Chief Executive OfficerMr. Ng Mo PingMr. Wu Chi HangIndependent Non-executive DirectorsMr. Law Brian Chung NinMs. Lin Kit Yee AnnaMr. Lee Wai Yip Alvin(appointed on 29 January 2026)Dr. Chan Yuk Mau Eddie(resigned on 29 January 2026) AUDIT COMMITTEE 審核委員會 Mr. Law Brian Chung Nin,ChairmanMs. Lin Kit Yee AnnaMr. Lee Wai Yip Alvin(appointed on 29 January 2026)Dr. Chan Yuk Mau Eddie(resigned on 29 January 2026) NOMINATION COMMITTEE 提名委員會 Mr. Lee Wai Yip Alvin,Chairman (appointed on 29 January 2026)Mr. Law Brian Chung NinMs. Lin Kit Yee AnnaMr. Ho Lai HongDr. Chan Yuk Mau Eddie(resigned on 29 January 2026) REMUNERATION COMMITTEE Ms. Lin Kit Yee Anna,ChairmanMr. Law Brian Chung NinMr. Lee Wai Yip Alvin(appointed on 29 January 2026)Mr. Ho Lai HongDr. Chan Yuk Mau Eddie(resigned on 29 January 2026) COMPANY SECRETARYMr. Tsui Ho Yin 公司秘書 REGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11Bermuda 註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda 總辦事處及主要營業地點22316 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS16th Floor, Metroplaza Tower II223 Hing Fong Road, Kwai ChungNew Territories, Hong Kong 核數師 AUDITORErnst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor LEGAL ADVISORSWilkinson & GristDeacons 法律顧問 TEXWINCA Holdings LimitedAnnual Report 2025/26 Corporate & Shareholder Information公司及股東資料 主要往來銀行 PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBNP ParibasCredit Agricole Corporate and Investment BankThe Hongkong and Shanghai Banking Corporation LimitedHang Seng BankMizuho Bank Limited 主要股份登記及過戶處Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM11Bermuda PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENT Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM11Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong WEBSITEhttp://www.texwinca.com/ 網址http://www.texwinca.com/ 股份資料3212,000331 SHARE INFORMATIONPlace of ListingStock CodeBoard LotFinancial Year End Main Board of The Stock Exchange ofHong Kong Limited3212,000 shares31 March FINANCIAL CALENDARInterim Results 2025/26:Results announcement dateInterim dividendDividend payment date 財務資料時間表2025/26年中期業績：202511134.0202617 13 November 2025HK4.0 cents per ordinary share7 January 2026 Annual Results 2025/26:Results announcement dateProposed final dividendEx-dividend dateDividend payment date 2025/26年全年業績：20266106.020268272026108 10 June 2026HK6.0 cents per ordinary share27 August 20268 October 2026 Closure of register of members (both days inclusive): 1.2026817202.202683192 1.Entitlement to attend and vote at the AGM– From 17 to 20 August 2026 2.Entitlement to the proposed final dividend– From 31 August to 2 September 2026 2026年股東周年大會2026820 2026 ANNUAL GENERAL MEETING20 August 2026 Financial and Operational Highlights財務與業務摘要 Notes: 1.The financial results of the above refer to the results of the Group for eachfinancial year, the other figures used were the position of the Group as atthe end of the respective reporting period.2.Interest cover was calculated by dividing the profit before interest and taxby the interest expenses.3.Dividend yield was calculated by dividing the dividends per share by theclosing market price per share as at the end of the respective reportingperiod.4.Number of shares was on weighted average basis. Chairman’s Statement主席報告書 On behalf of the board of directors (the “Board”) of Texwinca HoldingsLimited (the “Company”) and its subsidiaries (collectively the “Group”),I am pleased to present the consolidated results of the Group for theyear ended 31 March 2026 and provide an overview of our strategiesand prospects. RESULTS AND DIVIDENDS 業績及股息 The past fiscal year was defined by significant challenge for theglobal macroeconomic environment. Our operations were conductedagainst a backdrop of heightened geopolitical friction and shiftinginternational trade frameworks. While the global economy showedsigns of stabilisation toward the end of the fiscal year, the overarchingatmosphere of uncertainty dampened consumer sentim