Group 1 - The article highlights the top short-selling ratios, with three companies showing a short-selling ratio of 0.00% [1][2] - The top three companies by short-selling amount are listed, but specific amounts are not provided [1][2] - The companies with the highest deviation values are identified, with values of -0.37%, -0.41%, and -0.69% for the respective companies [1][2] Group 2 - The top ten short-selling ratios are presented, all showing a ratio of 0.00% [2] - The top ten short-selling amounts are also listed, with no specific amounts provided [2] - The top ten deviation values are detailed, with the lowest being -19.38% [2]

备注：持股数变动有可能因供股、合股、拆股等情况引起，请注意对照实际情况进行辨别。 | 股票名称 | 机构名称 | 性 | 变动前持 | 变动后持 | 持股比 | | --- | --- | --- | --- | --- | --- | | | | 质 | 股 | 股 | | | 汇德收购 | Alibaba.com Limited | 好 | 7776.31 | 6771.96 | 14.78%(最新) | | Z(07841) | | 仓 | 万股 | 万股 | 16.97%(前次) | | 汇德收购 | Alibaba.com Holding Limited | 好 | 7776.31 | 6771.96 | 14.78%(最新) | | Z(07841) | | 仓 | 万股 | 万股 | 16.97%(前次) | | 汇德收购 | Alibaba.com Investment Holding | 好 | 7776.31 | 6771.96 | 14.78%(最新) | | Z(07841) | Limited | 仓 | 万股 | 万股 | 16.97%(前次) | | 汇德收购 | Alibaba ...

备注：持股数变动有可能因供股、合股、拆股等情况引起，请注意对照实际情况进行辨别。 智通财经APP获悉，声通科技(N23040)、石药集团(01093)、汇德收购-Z(07841)于2025年12月23日进行了 最新股东权益披露。 | 股票名称 | 机构名称 | 性质 | 变动前持股 | 变动后持股 | 持股比 | | --- | --- | --- | --- | --- | --- | | 声通科技 | 杨晓源 | 好仓 | 12.75 万股 | 12.15 万股 | 0.43%(最新) | | (N23040) | | | | | 0.44%(前次) | | 石药集团(01093) | 蔡东晨 | 好仓 | 28.97 亿股 | 29.10 亿股 | 25.26%(最新) | | | | | | | 25.14%(前次) | | 汇德收购 | Alibaba.com | 好仓 | 8601.86 万股 | 7776.31 万股 | 16.97%(最新) | | Z(07841) | International | | | | 18.77%(前次) | | | (Cayman) Holding | | | ...

首程控股(00697)、百心安-B(02185)、红星美凯龙(01528)、汇德收购-Z(07841)、金地商置(00535)于2025 年12月19日进行了最新股东权益披露。 备注：持股数变动有可能因供股、合股、拆股等情况引起，请注意对照实际情况进行辨别。 | 股票名称 | 机构名称 | 性 | 变动前持 | 变动后持 | 持股比 | | --- | --- | --- | --- | --- | --- | | | | 质 | 股 | 股 | | | 首程控股 | | 好 | 100.00 万 | 110.00 万 | 0.01%(最新) 0.01% | | (00697) | 赵天旸 | 仓 | 股 | 股 | (前次) | | 首程控股 | | 好 | 130.00 万 | 150.00 万 | 0.02%(最新) 0.02% | | (00697) | 许华杰 | 仓 | 股 | 股 | (前次) | | 百心安 | | 好 | 8513.77 | 8514.77 | 36.12%(最新) 36.12% | | B(02185) | Wang Philip Li | 仓 | 万股 | 万股 | (前 ...

Financial Performance - The company reported a significant increase in revenue, achieving a total of HKD 10 million for the interim period, representing a growth of 25% compared to the previous year[1]. - The company recorded a total comprehensive loss of approximately HKD 68,500,000 for the reporting period, compared to a loss of HKD 81,152,854 for the same period last year, representing a year-over-year improvement of about 15.5%[27]. - Adjusted profit for the reporting period was approximately HKD 10,661,936, down from HKD 20,252,510 in the previous year, indicating a decline of about 47.4%[27]. - The company experienced an operating loss of HKD 68,071,435 for the six months ended June 30, 2024, compared to an operating loss of HKD 76,895,346 for the same period in 2023, indicating an improvement of about 11.4%[64]. - The total comprehensive loss for the period was HKD 68,543,605, which is a decrease from HKD 81,152,854 in the previous year, reflecting a reduction of approximately 15.5%[64]. - For the six months ended June 30, 2024, the company reported a net loss of HKD 68,543,605[68]. User Growth and Market Expansion - User data showed an increase in active users by 15%, reaching a total of 500,000 users as of the end of the reporting period[1]. - Market expansion efforts are focused on the Greater China region, with plans to increase the sales force by 30% to capture more market share[1]. - The company provided a positive outlook for the next quarter, projecting a revenue growth of 20% driven by new product launches and market expansion strategies[1]. Research and Development - Research and development efforts have led to the introduction of two new products, which are expected to contribute an additional HKD 5 million in revenue over the next six months[1]. Corporate Governance and Compliance - The management highlighted the importance of maintaining strong corporate governance practices to ensure compliance and transparency in operations[1]. - The company has adopted corporate governance principles and has complied with all applicable code provisions during the reporting period[41]. SPAC Merger and Financial Strategy - The company is a special purpose acquisition company (SPAC) focused on acquiring targets in the financial services and technology sectors within the Greater China region[21]. - The company announced a merger agreement with the target company, Synagistics Pte. Ltd., on June 28, 2024, which will result in the target group becoming a subsidiary of the company[21]. - The company plans to utilize proceeds from the SPAC offering, proceeds from the sale of founder warrants, and interest income from escrow accounts to cover substantial costs associated with the merger[23]. - The company has entered into various agreements related to the merger, including PIPE investment agreements with nine investors and agreements with founders regarding share allocations[21]. - The company plans to issue a circular to shareholders by September 30, 2024, detailing the SPAC merger and related disclosures[22]. - The company has established two wholly-owned subsidiaries to facilitate the merger with the target company[71]. Financial Position and Cash Flow - As of June 30, 2024, the company held cash and cash equivalents of approximately HKD 7,900,000, a decrease from HKD 27,900,000 as of December 31, 2023[28]. - The net liabilities of the company as of June 30, 2024, were approximately HKD 143,300,000, down from HKD 153,500,000 at the end of 2023[25]. - The company has no borrowings as of June 30, 2024, resulting in a net capital debt ratio that is not applicable[29]. - The company recorded a net cash inflow from investing activities of HKD 2,944,738, a decrease from HKD 24,152,956 in the previous year[70]. - The total cash and cash equivalents at the end of the period were HKD 7,889,284, a decrease of HKD 19,970,703 compared to the previous period[70]. Shareholder Information and Equity Structure - The total issued share capital is 125,062,500 shares, including 100,050,000 SPAC shares and 25,012,500 founder shares[45]. - The company plans to issue up to HKD 500 million in shares at HKD 10.00 per share as part of the PIPE investment agreement[34]. - The company has established agreements for profit-sharing and lock-up periods related to the shares post-merger[47]. - The company is expected to adjust its shareholding structure following the completion of the SPAC merger[47]. Legal and Regulatory Matters - The company has submitted a new listing application to the stock exchange for the approval of the listing and trading of the shares and warrants of the successor company[72]. - The company is subject to various conditions and adjustments related to the share acquisitions as outlined in the merger agreements[6][7][8]. Audit and Risk Management - The company has established an audit committee to oversee financial reporting, risk management, and internal control systems[55]. - The audit committee consists of three independent non-executive directors with extensive experience in accounting and management[55].

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的內容概不負責，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 依賴該等內容而引致的任何損失承擔任何責任。 HK ACQUISITION CORPORATION 香港匯德收購公司 （於開曼群島註冊成立的有限公司） （股份代號：7841） （權證代號：4841） 截至2024年6月30日止六個月 中期業績公告 及 特殊目的收購公司併購交易的最新情況 中期業績 香港匯德收購公司（「本公司」，連同其附屬公司「本集團」）董事（「董事」）會（「董 事會」）欣然宣佈本集團截至2024年6月30日止六個月（「報告期」）的未經審核綜 合中期業績，連同2023年同期的比較數字。 – 1 – 未經審核綜合損益及其他全面收益表 （以港元計算） 附註： | --- | --- | --- | --- | |-------------------------------------------------------------------------------------------------------------------| ...

Corporate Governance - The company has adopted the principles and code provisions of the corporate governance code since its listing date[2] - The board of directors includes experienced members with over 40 years in the logistics and transportation industry, enhancing governance and oversight[21] - The company has a commitment to effective accountability through its management structure and internal control procedures[2] - The independent non-executive directors are responsible for providing independent opinions to the company's management[12] - The nomination committee reviews the time and effort dedicated by directors to ensure adequate participation in company affairs[15] - The company emphasizes the importance of corporate governance elements in achieving effective accountability[2] - The independent non-executive directors have been appointed to ensure unbiased oversight and guidance for the company[12] - The company has established a framework for annual reviews of director commitments to ensure ongoing engagement[15] - The board includes members with extensive backgrounds in finance and management, contributing to strategic decision-making[21] - The board has complied with listing rules requiring at least one independent non-executive director with appropriate professional qualifications or financial management expertise[152] - The board consists of eight members, including four executive directors and four independent non-executive directors[165] - The company has established a mechanism to ensure the board receives independent opinions and advice, with at least three independent non-executive directors to enhance independence[153] - The company has adopted a conflict of interest policy requiring directors to disclose any personal significant interests in contracts or transactions[170] - The board is responsible for evaluating the independence of independent non-executive directors at least annually[153] - The company has implemented a standard code of conduct regarding directors' securities trading since its listing date[164] - The independent non-executive directors are required to provide annual confirmations of their independence[153] - The company has established an audit committee consisting of three independent non-executive directors, with Mr. Huang Sihao serving as the chairman, who possesses the necessary professional qualifications in financial management[200] - The company has a diverse board composition, with directors having backgrounds in banking, private equity, asset management, and other fields[187] - Each director is required to retire at least once every three years, ensuring board refreshment[197] - The company provides training for directors, including participation in seminars and forums, to ensure they are well-informed about their responsibilities[199] - All directors have participated in ongoing professional development to enhance and update their knowledge and skills[198] Financial Performance - The company reported a total loss and comprehensive income of approximately HKD 46,300,000 for the reporting period[89] - Adjusted profit for the reporting period was approximately HKD 41,000,000 after excluding certain non-cash items and one-time events[89] - As of December 31, 2023, the company's net liabilities were approximately HKD 153,500,000, down from HKD 186,400,000 as of December 31, 2022[90] - The company generated interest income of approximately HKD 47,600,000 during the reporting period[89] - The adjusted loss for the year was approximately HKD 46,264,094, compared to a loss of HKD 175,225,823 in the previous period[93] - The company has not specified any revenue figures or performance metrics in the current report[63] - The company has no significant investments or capital asset plans for the future as of December 31, 2023[98] - The company did not engage in any business activities other than organizing and preparing for special purpose acquisition company transactions during the reporting period[87] - The company has not selected any specific targets for special purpose acquisition company mergers as of December 31, 2023[87] SPAC Transactions - The company aims to select high-quality merger targets for its special purpose acquisition company (SPAC) to negotiate favorable acquisition terms and create attractive returns for shareholders[42] - The company is authorized to acquire up to 8% of additional shares of the successor company post-merger, subject to shareholder approval[27] - The company is committed to ensuring substantial success for its successor company following the SPAC merger[42] - The company’s mission includes negotiating attractive valuations for its acquisition targets[42] - The company has a 24-month period from the listing date (August 15, 2022) to announce special purpose acquisition company (SPAC) merger transactions, with a possible extension of up to six months approved by shareholders and the stock exchange[43] - The company aims to identify SPAC merger targets with strong and sustainable growth prospects in the coming months[43] - The company is currently selecting special purpose acquisition company (SPAC) targets and has not engaged in any negotiations or evaluations regarding potential SPAC transactions[85] - The company will not engage in any business related to the selection, organization, and completion of SPAC transactions until such transactions are completed[85] - The company has not established any binding agreements regarding potential SPAC transactions as of the reporting period[85] - The company plans to use any remaining cash after the SPAC transaction for general corporate purposes, including maintaining or expanding the business and funding future acquisitions[127] - The company aims to select a high-quality SPAC acquisition target with attractive valuation terms to create appealing returns for shareholders[151] Strategic Focus - The company intends to focus on financial services and technology companies with competitive advantages in sustainability and corporate governance in the Greater China region[63] - The company has a strategic focus on expanding its operations in various industries and regions, although it is not limited to any specific sector[63] - The company is focused on expanding its presence in the financial technology sector and attracting global talent and partners[76] - The company is committed to fostering innovation and entrepreneurship within the digital technology community in Hong Kong[76] - The company has appointed Dr. Lam Ka Lee as a senior advisor to provide strategic development and investment advice[71] - Dr. Lam's extensive network and industry-specific knowledge in innovation and technology are expected to assist the company in identifying and evaluating ideal SPAC targets[76] - The company aims to identify differentiated enterprises with compelling competitive advantages in the financial services and technology sectors within the Greater China region[76] Use of Proceeds - The company is focused on utilizing the proceeds from the SPAC for merger transactions and operational funding needs[105] - There are no significant changes anticipated in the planned use of proceeds as of the listing date[105] - The total proceeds from the special purpose acquisition company (SPAC) offering amounted to HKD 1,000,500,000[126] - The remaining funds in the escrow account will be used to pay for the acquisition costs related to the SPAC transaction, which must have a fair market value of at least 80% of the total proceeds from the SPAC offering[127] - The net proceeds from the sale of founder warrants amount to HKD 31,400,000, with approximately HKD 5,000,000 remaining unused as of December 31, 2022, and subsequently utilized for general operating funds[105] Management and Operations - The company does not plan to hire any full-time employees until the completion of the SPAC merger transaction, and thus has not established a compensation policy during the reporting period[125] - The board of directors will determine any future compensation policy based on the business type and scale of the SPAC merger target[125] - The company aims to attract and retain top-quality employees through a compensation package that includes salary, bonuses, and various allowances[125] - During the reporting period, the remuneration committee held one meeting to review the company's remuneration policy and the performance of executive directors[178]

Financial Performance - For the year ended December 31, 2023, the company reported interest income of HKD 47,568,051, a significant increase from HKD 2,817,711 in the previous year[3] - The company incurred a total operating loss of HKD 38,125,258, compared to a loss of HKD 115,868,836 for the previous period[3] - The adjusted profit for the year was HKD 41,039,226, contrasting with an adjusted loss of HKD 596,897 in the prior year[3] - The company reported a net loss of HKD 153,490,184, an improvement from a net loss of HKD 186,390,574 in the previous year[5] - The basic and diluted loss per share for the year was HKD 1.85, compared to HKD 12.37 in the previous year[3] - The company reported a loss attributable to the founders' shareholders of HKD 46,264,094 for the year ended December 31, 2023, compared to a loss of HKD 175,225,823 for the period from January 26, 2022, to December 31, 2022[18] - The company recognized total expenses of HKD 79,164,484 related to the equity-settled share-based payment for the warrants and founder shares for the year ended December 31, 2023[33] - The company reported a net loss and total comprehensive income of approximately HKD 46,300,000 for the reporting period, with adjusted profit of approximately HKD 41,000,000 after excluding certain expenses[48] Assets and Liabilities - The total assets as of December 31, 2023, amounted to HKD 1,031,354,187, up from HKD 1,009,217,611 a year earlier[5] - Cash and cash equivalents increased to HKD 27,859,987 from HKD 5,047,637 in the previous year[5] - The total liabilities decreased to HKD 1,184,844,371 from HKD 1,195,608,185 year-on-year[5] - The company’s total liabilities included a redemption liability of HKD 55,694,586 recognized in the profit and loss statement[29] - As of December 31, 2023, the company's net liabilities were approximately HKD 153,500,000, a decrease from approximately HKD 186,400,000 as of December 31, 2022[55] Business Operations and Strategy - The company has not commenced any business operations since its establishment and anticipates generating operational revenue only after completing a suitable acquisition[9] - The company is focused on identifying a suitable target for acquisition within the stipulated timeframe following its public offering[8] - The company is focused on identifying high-quality SPAC merger targets with strong and sustainable growth prospects within the Greater China region[42] - The company has not engaged in any business activities since its incorporation and expects to generate operational income only after the completion of a SPAC merger[46] - The company has a 24-month period from August 15, 2022, to announce terms for a SPAC merger and a total of 36 months to complete the merger, with a possible extension of up to six months subject to shareholder and exchange approval[44] Shareholder Information - The weighted average number of shares for the year ended December 31, 2023, was 25,012,500, while for the period ended December 31, 2022, it was 14,166,372[18] - The company has not declared or paid any dividends during the reporting period[40] - The company does not plan to pay any dividends before the completion of the SPAC merger[70] Corporate Governance - The audit committee, consisting of three independent non-executive directors, has reviewed the annual performance and confirmed compliance with relevant accounting standards and regulations[82] - The independent auditor, KPMG, verified that the financial statements during the reporting period are consistent with the audited financial statements[83] - The company has adopted the corporate governance code as a basis for its governance practices since the listing date[78] - The company has confirmed compliance with the standard code of conduct for securities transactions by directors during the reporting period[80] - The company emphasizes the importance of good corporate governance elements in its management structure and internal control procedures[78] SPAC Transaction Details - The company issued 100,050,000 special purpose acquisition company shares at a total price of HKD 1,000,500,000[27] - The total amount received from the special purpose acquisition company (SPAC) was HKD 1,000,500,000, which is held in a custodial account[58] - The total proceeds from the special purpose acquisition company (SPAC) offering amounted to HKD 1,000,500,000, which is held in a closed escrow account as of December 31, 2023[77] - The remaining balance in the escrow account post-SPAC transaction will be used for general corporate purposes, including business expansion and debt repayment[75] - The company plans to utilize the proceeds from the SPAC transaction to maintain or expand its business operations and fund potential acquisitions post-transaction[75] Expenses and Costs - Total operating expenses for the year ended December 31, 2023, amounted to HKD 6,528,825, compared to HKD 3,414,608 for the prior period[15] - The company incurred legal and professional fees of HKD 2,417,067 for the year ended December 31, 2023, significantly higher than HKD 485,671 for the previous period[15] - The company incurred expenses of approximately HKD 95,700,000 during the reporting period, with interest income of about HKD 47,600,000 and a fair value change of approximately HKD 1,800,000 from SPAC warrants[48] Other Information - The company has no significant investments or capital asset plans as of December 31, 2023[64] - There were no full-time employees as of December 31, 2023, and no employee costs were recognized during the reporting period[69] - The company has no outstanding borrowings as of December 31, 2023, and thus the net capital debt ratio is not applicable[61] - There are no significant contingent liabilities as of December 31, 2023[63] - There were no major post-reporting events up to the date of this announcement[71] - The annual report for the reporting period will be distributed to shareholders and made available on the company's website[86]

Financial Performance - The company has not generated any revenue during the reporting period and prior periods[19]. - For the six months ended June 30, 2023, the company reported interest income of HKD 23,327,858[78]. - The company incurred a total operating loss of HKD 76,895,346 for the same period[78]. - The adjusted profit/loss for the period was HKD 20,252,510, compared to a loss of HKD 1,990,310 in the previous period[89]. - The basic and diluted loss per share was HKD 3.24, compared to HKD 1.54 in the prior period[78]. - The company reported a total comprehensive loss of HKD 81,152,854 for the period[78]. - The company recorded a total loss and comprehensive income of HKD 81,152,854 for the reporting period[157]. Capital Structure - The company issued 100,050,000 special purpose acquisition company shares and 50,025,000 warrants at a total price of HKD 1,000,500,000[27]. - The average number of founder shares outstanding as of June 30, 2023, was 25,012,500[22]. - The company issued 25,012,499 founder shares at a total subscription price of HKD 2,501[57]. - The company has issued founder warrants at a price of HKD 0.0001 per share, with a total issuance of 31,400,000 warrants[31]. - The fair value of SPAC warrants increased to HKD 147,078,503 as of June 30, 2023[51]. - The total amount raised from the special purpose acquisition company (SPAC) offering on August 15, 2022, was HKD 1,000,500,000, which is held in a custodial account[134]. - The total proceeds from the special purpose acquisition company (SPAC) offering amounted to HKD 1,000,500,000, held in cash or cash equivalents[193]. - The net proceeds from the sale of founder warrants, after deducting approximately HKD 15,100,000 in underwriting expenses and about HKD 7,500,000 in listing expenses, are estimated to be around HKD 8,800,000[193]. Governance and Compliance - The company has established an audit committee in accordance with corporate governance codes[1]. - The company has adopted the principles and code provisions of the Corporate Governance Code since its listing date[81]. - The audit committee, consisting of three independent non-executive directors, oversees the company's financial reporting and risk management[183]. - The company has complied with all applicable code provisions of the corporate governance code during the reporting period[171]. - The company has not disclosed any changes in the information of directors or senior management as of the report date[2]. Operational Activities - The company has not engaged in any business activities since its establishment and does not expect to generate operational income until the completion of a SPAC transaction[130]. - The company has not engaged in any business activities related to selecting, organizing, or completing special purpose acquisition transactions prior to the completion of such transactions[154]. - The company continues to focus on identifying attractive SPAC acquisition targets[126]. - The company aims to identify acquisition targets with strong and sustainable growth prospects in the coming months[88]. - The company aims to focus on financial services and technology companies with competitive advantages in sustainability and corporate governance in the Greater China region[153]. - The company has not selected any specific SPAC acquisition targets as of June 30, 2023[130]. Financial Position - As of June 30, 2023, the company's net liabilities amounted to HKD 170,395,572, a decrease from HKD 186,390,574 as of December 31, 2022[131]. - As of June 30, 2023, the company's assets were unencumbered, with no secured borrowings[135]. - As of June 30, 2023, the company had no borrowings, resulting in a net capital debt ratio of 0%[189]. - As of June 30, 2023, the company held cash and cash equivalents of approximately HKD 26,520,898, a significant increase from HKD 5,047,637 as of December 31, 2022[163]. Costs and Expenses - The company incurred legal and professional fees of HKD 1,194,800 for the six months ended June 30, 2023[20]. - The company reported a total expenditure of HKD 3,075,348 for the six months ended June 30, 2023[20]. - The total amount of deferred underwriting commissions recognized in profit or loss for the six months ended June 30, 2023, is HKD 51,751,690[68]. - The company anticipates incurring significant costs in evaluating potential acquisition targets and negotiating special purpose acquisition transactions[155]. Shareholder Information - Dr. Chen has a 100% ownership of 25,012,500 founder shares, representing 20% of the total issued share capital[199]. - Ms. Zeng holds 8,004,000 founder shares, accounting for 32% of the relevant class of shares and 6.40% of the total issued share capital[199]. - Dr. Huang owns 4,252,125 founder shares, which is 17% of the relevant class and 3.40% of the total issued share capital[199]. - The shareholder agreement dated June 21, 2022, grants Pride Vision the right to exercise voting rights for 8,004,000 founder shares held[200]. Miscellaneous - No dividends were declared or paid during the reporting period[36]. - The company has no significant contingent liabilities as of June 30, 2023[79]. - The company has no significant post-reporting date events up to the date of this report[80]. - The company has no major investments or capital asset plans as of June 30, 2023[136]. - The company has no full-time employees as of June 30, 2023, and has not incurred any employee costs during the reporting period[139]. - The board has resolved not to declare any interim dividends for the reporting period[140]. - The company has not purchased, sold, or redeemed any of its listed securities during the reporting period[164]. - The company holds 31,400,000 founder warrants, allowing the holder to receive up to 15,700,000 shares upon cashless exercise[3]. - Antong Road Limited holds 23,517,500 SPAC warrants, which entitle the holder to receive up to 11,758,750 shares upon cashless exercise[8]. - The company is subject to foreign currency risks that may affect the attractiveness of acquisition targets and the financial performance of the successor company[190].

Financial Performance - The company reported a total loss of HKD 81,152,854 for the six months ended June 30, 2023, compared to a loss of HKD 1,990,310 for the same period in 2022[19]. - Basic and diluted loss per share was HKD 3.24 for the six months ended June 30, 2023, compared to HKD 1.54 for the same period in 2022[19]. - Adjusted loss for the period was HKD 20,252,510, a significant improvement from a loss of HKD 1,990,310 in the previous period[19]. - The company recorded a total loss and comprehensive income of approximately HKD 81,200,000 for the reporting period, with an adjusted profit of approximately HKD 20,300,000 after excluding certain expenses[80][81]. - The total expenses for the six months ended June 30, 2023, amounted to HKD 3,075,348, compared to HKD 656,681 for the same period in 2022, indicating a significant increase in operational costs[142]. Assets and Liabilities - The company had cash and cash equivalents of HKD 26,520,898 as of June 30, 2023, a significant increase from HKD 5,047,637 at the end of 2022[20]. - Total assets amounted to HKD 1,029,250,121 as of June 30, 2023, compared to HKD 1,009,217,611 at the end of 2022[20]. - The total liabilities were HKD 1,199,645,693 as of June 30, 2023, slightly up from HKD 1,195,608,185 at the end of 2022[20]. - As of June 30, 2023, the company's net liabilities were approximately HKD 170,400,000, down from HKD 186,400,000 as of December 31, 2022[52]. - The company has a net debt of HKD 170,395,572, primarily from financial liabilities including HKD 147,078,503 in special purpose acquisition company warrants and HKD 51,751,690 in deferred underwriting commissions[131]. SPAC Activities - The company is actively seeking special purpose acquisition company (SPAC) merger targets but has not selected any specific targets as of June 30, 2023[9]. - The company has not commenced any business activities since its incorporation and expects to generate operational revenue only after completing a SPAC merger transaction[22]. - The company plans to utilize the proceeds from the special purpose acquisition company (SPAC) for completing acquisition transactions within 36 months from the listing date[90]. - The company has a 24-month period from August 15, 2022, to announce terms for potential SPAC transactions and a 36-month period to complete such transactions[49]. - The company aims to select high-quality SPAC acquisition targets to negotiate favorable acquisition terms and create attractive returns for shareholders[76]. Capital and Financing - The company raised a total of HKD 1,000,500,000 from its special purpose acquisition company (SPAC) offering, which is held in a custodial account for future acquisitions[54]. - The company issued 100,050,000 SPAC shares and 50,025,000 warrants at a total price of HKD 1,000,500,000 on the listing date[32]. - After deducting approximately HKD 15,100,000 in underwriting expenses and about HKD 7,500,000 in listing expenses, the net proceeds from the sale of founder warrants are estimated to be around HKD 8,800,000[106]. - The company has committed to providing financial support of HKD 10,000,000 through loan financing[139]. - The company has received a maximum unsecured, interest-free loan of HKD 10,000,000 from Hong Kong Acquisition Limited[102]. Governance and Compliance - The audit committee has reviewed the interim results and believes they comply with relevant accounting standards and regulations[121]. - The company has adopted corporate governance practices in line with the listing rules since the listing date[92]. - The company has no outstanding borrowings, resulting in a net capital debt ratio that is not applicable as of June 30, 2023[55]. - The company has no income tax liabilities due to the absence of taxable profits in any jurisdiction[143]. - The company’s financial report was authorized for publication on August 23, 2023[138]. Operational Status - The company has not engaged in any business activities since its establishment and is focused on identifying potential acquisition targets with strong growth prospects[49]. - The company has not generated any revenue during the reporting period, as its main business is focused on acquiring suitable targets for special purpose acquisition transactions[141]. - The company has no full-time employees and did not incur any employee costs during the reporting period[87]. - The company has not made any significant investments or acquisitions during the reporting period[86]. - The company has no major investments or capital asset plans beyond those disclosed in the listing document as of June 30, 2023[110].