威高国际2026年年报

Contents目錄 PageCorporate Information2-4Chairman’s Statement5-12Directors’ Report13-25Corporate Governance Report26-54Independent Auditor’s Report55-62Consolidated Statement of Profit or Lossand Other Comprehensive Income63Consolidated Statement of Financial Position64Consolidated Statement of Changes in Equity65-66Consolidated Statement of Cash Flows67-68Notes to the Consolidated Financial Statements69-179Financial Summary180 Corporate Information公司資料 董事 Directors 執行董事 Executive directors Mr. CHENG Chung Man, Johnny(Chairman)Ms. LAM Yuk Sum(Chief Executive Officer) 獨立非執行董事 Independent non-executive directors Mr. AU-YEUNG Hau Cheong(resigned on 1st November, 2025)Mr. CHENG Man Loong, MontyMr. LAM Man Tin(re-designated from a non-executivedirector to an independent non-executivedirector on 1st November, 2025)Ms. LAU Sze Tung 20251112025111 審核委員會成員 Audit Committee Members Ms. LAU Sze Tung(Chairlady)Mr. AU-YEUNG Hau Cheong(resigned on 1st November, 2025)Mr. CHENG Man Loong, MontyMr. LAM Man Tin(appointed on 1st November, 2025) 20251112025111 提名委員會成員 Nomination Committee Members Mr. CHENG Chung Man, Johnny(Chairman)Mr. AU-YEUNG Hau Cheong(resigned on 1st November, 2025)Mr. CHENG Man Loong, MontyMr. LAM Man Tin(appointed on 1st November, 2025)Ms. LAM Yuk SumMs. LAU Sze Tung 20251112025111 薪酬委員會成員 Remuneration Committee Members 20251112025111 Ms. LAU Sze Tung(Chairlady)Mr. AU-YEUNG Hau Cheong(resigned on 1st November, 2025)Mr. CHENG Chung Man, JohnnyMr. CHENG Man Loong, MontyMr. LAM Man Tin(appointed on 1st November, 2025)Ms. LAM Yuk Sum 授權代表 Authorised Representatives Mr. CHENG Chung Man, JohnnyMs. LAM Yuk Sum Corporate Information公司資料 公司秘書 Company Secretary Ms. CHOW Man Yee 法律顧問：開曼群島法律 Legal Adviser as to Cayman Islands Law Conyers Dill & Pearman, CaymanZephyr HouseGeorge TownGrand CaymanBritish West Indies Conyers Dill & Pearman, CaymanZephyr HouseGeorge TownGrand CaymanBritish West Indies 法律顧問：香港法律 Legal Adviser as to Hong Kong Law Chiu & Partners40th Floor, Jardine House1 Connaught PlaceHong Kong •140 核數師 Auditor Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor under the Accounting andFinancial Reporting Council Ordinance27th Floor, One Taikoo Place979 King’s RoadQuarry Bay, Hong Kong 97927 註冊辦事處 Registered Office Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 總辦事處及主要營業地點 Head Office and Principal Place of Business 10th Floor, Wyler Centre Phase II192-200 Tai Lin Pai RoadKwai Chung, New TerritoriesHong Kong 192-200 Corporate Information公司資料 股份過戶登記總處 Principal Share Registrar and Transfer Office Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 香港股份過戶登記分處 Hong Kong Branch Share Registrar and Transfer Office Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1617 主要往來銀行 Principal Bankers Bank of China (Hong Kong) LimitedCTBC Bank Co., Ltd.DBS Bank (Hong Kong) LimitedO-Bank Co., Ltd. Website Addresses 網址 www.veeko.com.hkwww.irasia.com/listco/hk/veeko/index.htm www.veeko.com.hkwww.irasia.com/listco/hk/veeko/index.htm 股份代號 Stock Code 1173 1173 Chairman’s Statement主席報告書 管理層論述與分析 MANAGEMENT DISCUSSION AND ANALYSIS 89ColourmixMORIMORVeekoWanko The Group is a retailer which sells cosmetics products and ladiesfashion through our retail network consisting of 89 points of salein Hong Kong and Macau, to provide quality and value for moneycosmetics products and fashion apparel and accessories to a wide rangeof consumers at cosmetics stores, namelyColourmixandMORIMOR,and ladies fashion stores, namelyVeekoandWanko, respectively. 業務回顧 Business Review During the year ended 31st March, 2026 (the “Year”), the Grouprecorded revenue of HK$420,687,000 (2025: HK$481,484,000),representing a decrease of 12.6% as compared to the same period lastyear. Hong Kong economy still faced grave challenges. The decreasein revenue was mainly driven by the decrease in the number of storesof the Group during the Year. The Group recorded a gross profit ofHK$193,555,000 for the Year, representing a decrease of 12.5% ascompared with HK$221,168,000 for the same period last year, whereasthe overall gross profit margin increased slightly by 0.1 percentagepoint to 46.0% for the Year from 45.9% for the previous year. Thegross profit margin of cosmetics segment increased in the Year whencompared with that of the previous year, while the gross profit marginof fashion segment decreased slightly. In addition, the selling anddistribution costs decreased by 15.8%, indicating that the Group hasachieved certain results in cost control. 2026331420,687,0002025481,484,00012.6%193,555,000221,168,00012.5%0.145.9%46.0%15.8% D u r i n g t h e