@Kong, this is all public information. You only need do a quick Google search. This
link shows Ayon Audio's address in Hong Kong. Incidentally, the consignee mentioned on that webpage (Harwil Group) are USA Tube Audio.
Re; the similar looking products you saw in China, you might be thinking of Raysonic who make the cases for Ayon. They make their own players as well. With that said, I would assume Ayon sell factory direct in China as they don't have a Distributor posted on their website.
I should point out I think Ayon make a couple of nice products. I enjoyed my time with my old Ayon CD-5s. And my Dealer has big wraps on the Ayon Stratos. I simply believe it is misleading to tell punters a product is made in Austria when even their own labeling proves it isn't. And obviously I find said Distributor's claims on this site optimistic at best.