易生活控股2026年报

Contents目錄 1Corporate Information公司資料3Corporate Profile公司簡介4Financial Highlights財務摘要5Chairman’s Statement主席報告6Management Discussion and Analysis管理層討論及分析14Directors & Senior Management Profiles董事及高級管理層簡介17Corporate Governance Report企業管治報告42Report of the Directors董事會報告58Independent Auditors’ Report獨立核數師報告書63Audited Financial Statements and Notes審核財務報表及附註 –CONSOLIDATED •Statement of Profit or Loss andOther Comprehensive Income損益及其他全面收益表•Statement of Financial Position財務狀況表•Statement of Changes in Equity權益變動表•Statement of Cash Flows現金流量表–NOTES TO THE CONSOLIDATEDFINANCIAL STATEMENTS Corporate Information公司資料 BOARD OF DIRECTORS Executive Directors: 趙振中（副主席及署理主席）張智霖張琦旋（於二零二六年三月九日獲委任）韓文利（於二零二六年六月十八日獲委任）馮敏珊（於二零二六年六月十八日獲委任）馮志彬（於二零二六年六月十八日獲委任）郭偉（於二零二六年三月六日退任）譚歆（於二零二六年三月六日退任）覃佳麗（於二零二六年三月十一日辭任） Zhao Zhenzhong (Vice Chairman and Acting Chairman)Zhang ZhilinZhang Qixuan (Appointed on 9 March 2026)Han Wenli (Appointed on 18 June 2026)Feng Minshan (Appointed on 18 June 2026)Feng Zhibin (Appointed on 18 June 2026)Guo Wei (Retired on 6 March 2026)Tan Xin (Retired on 6 March 2026)Qin Jiali (Resigned on 11 March 2026) 林秋城王安心胡國才 Independent Non-executive Directors: Lin Qiu ChengWang AnxinWu Kwok Choi, Chris AUDIT COMMITTEE 胡國才（主席）林秋城王安心 Wu Kwok Choi, Chris (Chairman)Lin Qiu ChengWang Anxin 林秋城（主席）王安心胡國才 REMUNERATION COMMITTEE Lin Qiu Cheng (Chairman)Wang AnxinWu Kwok Choi, Chris NOMINATION COMMITTEE 王安心（主席）趙振中張智霖張琦旋林秋城胡國才 Wang Anxin (Chairman)Zhao ZhenzhongZhang ZhilinZhang QixuanLin Qiu ChengWu Kwok Choi, Chris INVESTMENT AND STRATEGY COMMITTEE 張琦旋（主席）林秋城王安心 Zhang Qixuan (Chairman)Lin Qiu ChengWang Anxin COMPANY SECRETARY 林家詠（於二零二六年三月十三日獲委任）朱美兒（於二零二五年九月十二日獲委任，並於二零二六年三月十三日辭任）蘇永俊（於二零二五年九月十二日辭任） Lam Ka Wing (Appointed on 13 March 2026)Chu Mei Yi (Appointed on 12 September 2025and resigned on 13 March 2026)So Wing Chun (Resigned on 12 September 2025) PRINCIPAL PLACE OF BUSINESS IN HONG KONG 香港數碼港道100號數碼港3座D區8樓806室 Unit 806, Level 8Core D, Cyberport 3100 Cyberport RoadHong Kong REGISTERED OFFICE Cricket Square,Hutchins Drive,P.O. Box 2681,Grand Cayman KY1-1111,Cayman Islands Cricket Square,Hutchins Drive,P.O. Box 2681,Grand Cayman KY1-1111,Cayman Islands 中國銀行（香港）有限公司 PRINCIPAL BANKERBank of China (Hong Kong) Limited Corporate Information公司資料 AUDITOR HLB Hodgson Impey Cheng LimitedCertified Public Accountants31/F., Gloucester Tower, The Landmark,11 Pedder Street, Central,Hong Kong 國衛會計師事務所有限公司香港執業會計師香港中環畢打街11號置地廣場告羅士打大廈31字樓 SHARE REGISTRAR 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre,16 Harcourt Road, Hong Kong LEGAL ADVISERS 龍炳坤、楊永安律師行香港中環皇后大道中29號華人行16樓1603室 Loong & Yeung SolicitorsRoom 1603, 16/F, China Building,29 Queen’s Road Central, Central,Hong Kong 鴻鵠律師事務所香港灣仔港灣道18號中環廣場新翼6樓 Bird & Bird6/F, The Annex, Central Plaza,18 Harbour Road,Wanchai, Hong Kong STOCK CODE00223 00223 Corporate Prole公司簡介 （「」，連 同 其 附 屬 公 司 統稱「」）主要於大中華地區從事品牌貨品及消費品之供應鏈業務，其核心活動覆蓋品牌數智服務，從品牌管理，品牌傳播和品牌供應鏈等，從而構建完整產業鏈。此外，本集團經營日用清潔品及防疫用品之商品供應鏈、銷售、營銷及品牌建設，現 正 拓 展 業 務至各消費品市場，以配合本集團「易生活，惠民生」之經營原則，致力為消費者提供更舒適、更 便 捷、更 環保、更健康的生活體驗。 ElifeHoldings Limited(the“Company”,together with its subsidiaries,the “Group”) is principally engaged in the supply chain business for brandedgoods and consumer products in the Greater China region. The Group’s coreactivities encompass a comprehensive range of brand digitalisation services,such as brand management, brand promotion and brand supply chain, therebyestablishing an integrated industry chain. In addition, the Company is engagedin the supply chain, sales and marketing, and brand building of daily cleaningand anti-epidemic products. The Group is currently expanding its business intovarious consumer goods markets conforming to the Group’s business philosophyof “an easier life and better livelihood”, striving to provide consumers with amore comfortable, convenient, environmentally friendly, and healthier lifestyleexperience. During the year ended 31 March 2026, the Group discontinued its licensedbrandedconsumer goods segment,which is presented as a discontinuedoperation in the consolidated financial statements. 截至二零二六年三月三十一日止年度，本集團已終止其特許品牌消費品業務，該業務於綜合財務報表中列為已終止經營業務。 The Group has been managing the following businesses: 本集團管理以下業務： SUPPLY CHAIN BUSINESS The Group is engaged in the comprehensive supply chain business for brandedgoods and consumer products, focusing on assisting brand suppliers to expandtheironline and offline sales channels,establishing direct sales channelswith end customers (B2C2C), and offering various value-added services suchasbrand building,management and promotion for brand owners(or theiradvertisingagents)to form a complete industry chain.With respect to ourbrand promotion services, the Group offers digital intelligent marketing plan toenhance customers’ brand awareness and boost product sales through differentonlineand offline platforms,including scenario-based digital media in hotelvenues and various social media