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胡桃资本(00905) - 2025 - 中期业绩
2025-08-29 10:44
[Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income](index=1&type=section&id=Condensed%20Consolidated%20Statement%20of%20Profit%20or%20Loss%20and%20Other%20Comprehensive%20Income) The Group's H1 2025 loss widened to HK$26,747 thousand, mainly from cryptocurrency impairment and administrative expenses, but revaluation gains led to positive total comprehensive income Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income Summary | Metric | June 30, 2025 (HK$ thousand) | June 30, 2024 (HK$ thousand) | Change (HK$ thousand) | Change Rate | | :--- | :--- | :--- | :--- | :--- | | Revenue | 960 | 166 | 794 | +478.3% | | Loss on disposal of cryptocurrencies | (819) | – | (819) | N/A | | Impairment loss recognized on cryptocurrencies | (14,435) | – | (14,435) | N/A | | Net loss from fair value changes of financial assets at fair value through profit or loss | (2,331) | (11,786) | 9,455 | -80.2% | | Administrative and other operating expenses | (10,023) | (7,291) | (2,732) | +37.5% | | Loss before income tax | (26,747) | (18,650) | (8,097) | +43.4% | | Loss for the period attributable to owners of the Company | (26,747) | (18,650) | (8,097) | +43.4% | | Revaluation gain on cryptocurrencies | 64,702 | – | 64,702 | N/A | | Total comprehensive income/(expense) for the period attributable to owners of the Company | 37,955 | (18,650) | 56,605 | N/A | | Basic and diluted loss per share (HK cents) | (2.55) | (2.26) | (0.29) | +12.8% | [Condensed Consolidated Statement of Financial Position](index=3&type=section&id=Condensed%20Consolidated%20Statement%20of%20Financial%20Position) As of June 30, 2025, the Group's net assets significantly grew to **HK$220,729 thousand**, primarily from increased cryptocurrency assets, reflecting a strengthened financial position Condensed Consolidated Statement of Financial Position Summary | Metric | June 30, 2025 (HK$ thousand) | December 31, 2024 (HK$ thousand) | Change (HK$ thousand) | Change Rate | | :--- | :--- | :--- | :--- | :--- | | Non-current assets | 7,158 | 7,169 | (11) | -0.2% | | Current assets | 224,585 | 133,958 | 90,627 | +67.7% | | Of which: Cryptocurrencies | 138,695 | 41,012 | 97,683 | +238.2% | | Of which: Financial assets at fair value through profit or loss | 80,402 | 85,444 | (5,042) | -5.9% | | Current liabilities | 11,014 | 13,468 | (2,454) | -18.2% | | Net current assets | 213,571 | 120,490 | 93,081 | +77.2% | | Net assets | 220,729 | 127,659 | 93,070 | +72.9% | | Total equity | 220,729 | 127,659 | 93,070 | +72.9% | | Net assets per share (HK$) | 0.21 | 0.12 | 0.09 | +75.0% | [Notes to the Condensed Consolidated Financial Statements](index=5&type=section&id=Notes%20to%20the%20Condensed%20Consolidated%20Financial%20Statements) These notes provide comprehensive details on the Group's accounting policies, financial statement preparation, key data changes, cryptocurrency measurement policy, related party transactions, and investment portfolio - The Group's principal business activities involve investing in listed equity securities, unlisted equity and debt securities, unlisted investment funds, and cryptocurrencies[7](index=7&type=chunk) - The condensed consolidated financial statements are presented in HK$, with all values rounded to the nearest thousand[7](index=7&type=chunk) - The Board adopted the going concern basis for preparing the financial statements, expecting the Group to have sufficient resources to continue operations in the foreseeable future[7](index=7&type=chunk) [1. General Information and Basis of Preparation](index=5&type=section&id=1.%20General%20Information%20and%20Basis%20of%20Preparation) This section outlines Walnut Capital Limited's registration, principal business (investing in securities and cryptocurrencies), and the preparation basis of condensed consolidated financial statements under HKAS 34 and Listing Rules on a going concern basis - The Company was incorporated in the Cayman Islands and continued in Bermuda, with its shares listed on the Hong Kong Stock Exchange[7](index=7&type=chunk) - The Group's principal business involves investing in listed equity securities, unlisted equity and debt securities, unlisted investment funds, and cryptocurrencies[7](index=7&type=chunk) - The financial statements are prepared in accordance with HKAS 34 and the Listing Rules, and presented in HK$[7](index=7&type=chunk) [2. Principal Accounting Policies](index=6&type=section&id=2.%20Principal%20Accounting%20Policies) The condensed consolidated financial statements are primarily prepared on a historical cost basis, with certain financial instruments and cryptocurrencies measured at fair value or revalued amounts, and new HKFRS amendments having no material impact - The condensed consolidated financial statements are prepared on a historical cost basis, except for certain financial instruments and cryptocurrencies measured at fair value or revalued amounts[8](index=8&type=chunk) - Revisions to Hong Kong Financial Reporting Standards were first applied in this interim period but had no material impact on the Group's financial position and performance[9](index=9&type=chunk) [3. Change in Accounting Policy for Measurement of Cryptocurrencies](index=7&type=section&id=3.%20Change%20in%20Accounting%20Policy%20for%20Measurement%20of%20Cryptocurrencies) The Group changed its cryptocurrency measurement policy from the cost model to the revaluation model on May 26, 2025, to better reflect economic substance and financial position, applying this change prospectively without restating comparative figures - The Group changed its cryptocurrency measurement policy from the cost model to the revaluation model on May 26, 2025[10](index=10&type=chunk) - Under the revaluation model, cryptocurrencies are presented at revalued amounts less subsequent accumulated impairment, providing more reliable and relevant financial information[10](index=10&type=chunk) - The change is applied prospectively, and comparative figures for 2024 are not restated[10](index=10&type=chunk) [4. Revenue](index=7&type=section&id=4.%20Revenue) For the six months ended June 30, 2025, the Group's revenue significantly increased to **HK$960 thousand**, primarily due to a substantial rise in interest income, while dividend income and bond interest income decreased or became zero Revenue Sources | Revenue Source | June 30, 2025 (HK$ thousand) | June 30, 2024 (HK$ thousand) | Change (HK$ thousand) | Change Rate | | :--- | :--- | :--- | :--- | :--- | | Interest income | 936 | – | 936 | N/A | | Dividend income | 24 | 68 | (44) | -64.7% | | Bond interest income | – | 98 | (98) | -100% | | **Total Revenue** | **960** | **166** | **794** | **+478.3%** | [5. Segment Information](index=8&type=section&id=5.%20Segment%20Information) The Group's chief operating decision maker considers its business to be a single operating segment, investing in various securities and cryptocurrencies, thus no segment information is presented - The chief operating decision maker considers the Group to be a single business segment, hence no segment information is presented[12](index=12&type=chunk) - The Group's principal business activities involve investing in listed equity securities, unlisted equity and debt securities, unlisted investment funds, and cryptocurrencies[12](index=12&type=chunk) [6. Other Income](index=8&type=section&id=6.%20Other%20Income) For the six months ended June 30, 2025, the Group had no other income, compared to **HK$360 thousand** from disposal of property, plant and equipment in the prior period Other Income Sources | Income Source | June 30, 2025 (HK$ thousand) | June 30, 2024 (HK$ thousand) | Change (HK$ thousand) | Change Rate | | :--- | :--- | :--- | :--- | :--- | | Gain on disposal of property, plant and equipment | – | 360 | (360) | -100% | [7. Finance Costs](index=8&type=section&id=7.%20Finance%20Costs) The Group's finance costs for the six months ended June 30, 2025, remained stable at **HK$99 thousand**, entirely attributable to interest on non-convertible bonds Finance Costs Sources | Finance Cost Source | June 30, 2025 (HK$ thousand) | June 30, 2024 (HK$ thousand) | Change (HK$ thousand) | Change Rate | | :--- | :--- | :--- | :--- | :--- | | Interest on other financial liabilities – non-convertible bonds | 99 | 99 | 0 | 0% | [8. Loss Before Income Tax](index=9&type=section&id=8.%20Loss%20Before%20
陈浩濂:将为已在港交所上市的ETF探索货币化方式 进一步吸引投资者参与
Zhi Tong Cai Jing· 2025-08-27 07:05
Core Insights - The establishment of the "Hong Kong Digital Asset Listed Companies Association" marks a significant step in promoting digital assets in Hong Kong, with participation from over 80 listed companies and financial institutions [1][2] - The Hong Kong government is committed to fostering innovation in financial technology, with over 1,100 fintech companies operating in the region and a 15% annual growth rate [1][2] Group 1: Government Initiatives - The Hong Kong government plans to regularize the issuance of green bonds and explore tokenization applications in various sectors, including renewable energy [2] - A funding program has been launched to support projects with commercial potential, offering up to HKD 500,000 for tokenization certification and commercialization [2] Group 2: Participating Companies - A list of participating companies includes notable H-shares such as Guofu Quantum, China New Economy Investment, and Huya Capital, among others [3] - A-share participants include Zhaoxin Co. and Jingbeifang, while US-listed companies include Galaxy Digital and Amber [4]
胡桃资本发盈警 预计中期股东应占亏损同比扩大约40%至50%
Zhi Tong Cai Jing· 2025-08-22 10:56
亏损增加主要由于(i)就加密货币确认减值亏损;及(ii)行政开支及其他经营开支增加,惟透过损益账以公 平值列账的财务资产公平值变动产生的亏损减少而部分抵销。 胡桃资本(00905)发布公告,集团预期截至2025年6月30日止六个月将取得公司拥有人应占亏损增加约 40%至50%,而上年同期则取得公司拥有人应占亏损1870万港元。 ...
胡桃资本(00905)发盈警 预计中期股东应占亏损同比扩大约40%至50%
智通财经网· 2025-08-22 10:53
Core Viewpoint - Hu Tao Capital (00905) expects a significant increase in attributable losses for the six months ending June 30, 2025, projected to rise by approximately 40% to 50% compared to the previous year's attributable loss of HKD 18.7 million [1] Group 1 - The increase in losses is primarily attributed to (i) impairment losses recognized on cryptocurrencies and (ii) an increase in administrative and other operating expenses [1] - The losses are partially offset by a decrease in losses from fair value changes of financial assets accounted for at fair value through profit or loss [1]
胡桃资本(00905.HK)盈警:预计中期股东占亏损增加40%至50%
Ge Long Hui· 2025-08-22 10:50
公告称,亏损增加主要由于(i)就加密货币确认减值亏损;及(ii)行政开支及其他经营开支增加,惟透过 损益账以公平值列账的财务资产公平值变动产生的亏损减少而部分抵销。 格隆汇8月22日丨胡桃资本(00905.HK)发布公告,预期截至2025年6月30日止六个月将录得公司拥有人应 占亏损增加约40%至50%,而截至2024年6月30日止六个月则录得公司拥有人应占亏损1870万港元。 ...
胡桃资本(00905) - 盈利警告
2025-08-22 10:44
股東及潛在投資者在買賣本公司證券時務須審慎行事。 承董事會命 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不 負責,對其準確性或完整性亦不發表任何聲明,並明確表示概不就因本公告 全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責 任。 (於開曼群島註冊成立及於百慕達存續之有限公司) (股份代號:905) WALNUT CAPITAL LIMITED 胡桃資本有限公司 盈利警告 本公告乃胡桃資本有限公司(「本公司」,連同其附屬公司統稱「本集團」)根據 香港聯合交易所有限公司證券上市規則(「上市規則」)第13.09條以及香港法例 第571章證券及期貨條例第XIVA部項下內幕消息條文而作出。 本公司董事會(「董事會」)謹此通知本公司股東(「股東」)及潛在投資者,根據 對未經審核綜合管理賬目及目前可得資料的初步審閱,本集團預期截至二零 二五年六月三十日止六個月(「二零二五年期間」)將錄得本公司擁有人應佔虧 損增加約40%至50%,而截至二零二四年六月三十日止六個月則錄得本公司 擁有人應佔虧損18,700,000港元。虧損增加主要由於(i)就加密貨幣確認減值虧 損;及(ii)行政開支 ...
胡桃资本(00905.HK)7月底每股资产净值约为0.222港元
Jin Rong Jie· 2025-08-15 05:17
Group 1 - The company Hu Tao Capital (00905.HK) announced that as of July 31, 2025, its unaudited consolidated net asset value is approximately HKD 0.222 [1]
胡桃资本(00905.HK)7月末每股综合资产净值约为0.222港元
Jin Rong Jie· 2025-08-15 04:42
Group 1 - The company Hu Tao Capital (00905.HK) announced that as of July 31, 2025, its unaudited consolidated net asset value per share is approximately 0.222 HKD [1]
胡桃资本(00905.HK)7月末每股综合资产净值0.222港元
Ge Long Hui· 2025-08-15 04:33
格隆汇8月15日丨胡桃资本(00905.HK)发布公告,于2025年7月31日,胡桃资本有限公司每股股份未经审 核综合资产净值约为0.222港元。 ...
胡桃资本7月末每股综合资产净值约为0.222港元
Zhi Tong Cai Jing· 2025-08-15 04:31
胡桃资本(00905)发布公告,于2025年7月31日,该公司每股股份的未经审核综合资产净值约为0.222港 元。 ...