| ABOUT THE REPORT | 關於本報告 | 2 | | --- | --- | --- | | REPORTING STANDARD | 報告準則 | 2 | | REPORTING SCOPE AND PERIOD | 報告範圍及期間 | 3 | | FEEDBACK | 反饋 | 3 | | OUR SUSTAINABILITY APPROACH | 我們的可持續發展方法 | 4 | | Sustainability Governance | 可持續發展管治 | 4 | | UNSDGS ALIGNMENT | 聯合國可持續發展目標一致性 | 5 | | STAKEHOLDER ENGAGEMENT | 持份者參與 | 6 | | MATERIALITY ASSESSMENT | 重要性評估 | 7 | | EMPLOYMENT AND LABOUR PRACTICES | 僱傭及勞工慣例 | 10 | | Recruitment and Benefits | 招聘及福利 | 11 | | Dismissal | 解僱 | 11 | | Equal Opportunities and Ant ...

Financial Performance - The company reported a consolidated profit of $10 million for the fiscal year ending December 31, 2025, representing a 15% increase compared to the previous year[21]. - The Group recorded revenue of approximately HK$45,528,000 for the year ended 31 December 2025, a decrease of approximately 7.2% compared to HK$49,055,000 in the previous year[26]. - Gross profit for the Year was approximately HK$24,758,000, a decrease of approximately 8.3% from HK$27,009,000 in the previous year, with a gross profit margin of approximately 54.4%[129]. - The Group recorded a net loss after tax of approximately HK$13,196,000 for the Year, an increase of approximately 7.0% from HK$12,338,000 in the previous year[131]. - The Group's operating cash flow showed an inflow of approximately HK$11,006,000, a significant improvement from an outflow of HK$19,127,000 in the previous year[125]. - The Group's financial software solutions business revenue decreased due to conservative economic sentiment and market competition, while the money lending business saw increased revenue from higher interest rates[128]. User Growth and Market Expansion - User data showed a growth of 25% in active users, reaching 1.5 million by the end of 2025[21]. - Market expansion plans include entering two new regions, which are projected to increase market share by 10%[21]. - The company has provided a revenue guidance of $12 million for the next fiscal year, indicating a projected growth of 20%[21]. - New product launches are expected to contribute an additional $3 million in revenue, with a focus on enhancing user experience and engagement[21]. Research and Development - The company is investing $2 million in research and development for new technologies aimed at improving operational efficiency[21]. - The Group established a research and development center in Shenzhen in Q1 2024 to enhance technological capabilities and support innovative solutions[42]. - The Group plans to expand its IT services through collaborations for ticketing solutions and backend services, and will invest further in R&D for financial trading software solutions[33]. - The Group aims to explore new business opportunities in AI-related services and other technology-based solutions to drive sustainable growth[32]. Financial Position and Liquidity - The company reported a cash flow increase of 18%, totaling $8 million, providing a strong liquidity position for future investments[21]. - The Group's current ratio decreased to 2.0:1 from 2.5:1, indicating a decline in liquidity[122]. - The Group's cash and bank balances as of December 31, 2025, were approximately HK$11,696,000, up from approximately HK$10,857,000 in 2024[135]. - The net current assets of the Group as of December 31, 2025, amounted to approximately HK$28,054,000, down from approximately HK$40,902,000 in 2024[135]. Risk Management and Compliance - The Group emphasizes ethical values and has established a whistleblower program to manage operational risks effectively[167]. - The Group is exposed to market risks, credit risks, and liquidity risks, with details provided in note 34 of the consolidated financial statements[168]. - The Group ensures compliance with applicable laws and regulations regarding notifiable transactions and connected transactions[62]. - The Company complied with all applicable code provisions set out in the Corporate Governance Code during the Year[174]. Board and Governance - The Board consists of three executive directors and three independent non-executive directors as of the report date[182]. - A total of 17 Board meetings were held during the year to oversee business management and financial performance[189]. - The Board is responsible for approving and monitoring all policy matters, overall strategies, and budgets, as well as financial information and significant transactions[188]. - The Chief Executive Officer and executive directors provided monthly updates to the Board, ensuring effective communication and oversight[196]. Borrowing and Lending - The Group's financial trading software solutions segment contributed approximately 93.0% of the Group's revenue, amounting to HK$42,324,000, which represents a decrease of approximately 9.5% from HK$46,780,000 in 2024[27]. - The revenue from the money lending business division increased by approximately 40.8%, amounting to approximately HK$3,204,000 for the year, compared to approximately HK$2,275,000 in 2024[48]. - The provision for impairment loss on loan and interest receivables for the year was approximately HK$2,351,000, compared to a reversal of provision of approximately HK$2,901,000 in 2024[48]. - The Group continues to monitor loan and interest receivables balances on an ongoing basis to ensure compliance and sustainability in its lending business[50].

Company Performance - The company announced its annual performance for the year ending December 31, 2025, in compliance with GEM Listing Rules[2]. - The Group recorded revenue of approximately HK$45,528,000 for the year ended 31 December 2025, a decrease of approximately 7.2% compared to HK$49,055,000 in the previous year[27]. - The basic and diluted loss per share for the year was approximately HK2.55 cents, compared to HK2.53 cents in 2024[27]. - The Group recorded a net loss after tax of approximately HK$13,196,000 for the Year, an increase of approximately 7.0% from HK$12,338,000 in the previous year[132]. - Gross profit for the Year was approximately HK$24,758,000, a decrease of approximately 8.3% from HK$27,009,000 in the previous year, with a gross profit margin of approximately 54.4%[130]. Revenue Breakdown - Revenue from the financial trading software solutions segment was approximately HK$42,324,000, representing a decrease of approximately 9.5% from HK$46,780,000 in 2024, contributing approximately 93.0% of total revenue[28]. - The money lending business generated revenue of approximately HK$3,204,000, an increase of approximately 40.8% from HK$2,275,000 in 2024, contributing approximately 7.0% of total revenue[29]. - The revenue from the financial trading software solutions division amounted to approximately HK$42,324,000, a decrease of about 9.5% compared to HK$46,780,000 in 2024[46]. - The money lending business generated revenue of approximately HK$3,204,000, representing an increase of approximately 40.8% from HK$2,275,000 in 2024[49]. Management and Governance - The board of directors confirmed that the information provided in the report is accurate and complete in all material respects[9]. - The company is focused on maintaining a robust corporate governance framework as outlined in the corporate governance report[12]. - The company has a compliance officer and authorized representatives to ensure adherence to regulatory requirements[18]. - The Group's chairman expressed gratitude to shareholders, business partners, and clients for their support[35]. - The Board consists of three executive directors and three independent non-executive directors as of the date of this annual report[183]. Strategic Direction - The management discussion and analysis section provides insights into the company's strategic direction and market conditions[12]. - The Group plans to expand its IT services through partnerships for ticketing solutions and backend services, and to invest further in R&D for financial trading software solutions[34]. - The Group aims to enhance operational efficiency and implement stringent cost control measures to drive sustainable growth in a rapidly changing environment[33]. - The Group recognizes the potential of artificial intelligence and emerging technologies and will actively explore new business opportunities in AI-related services[33]. - The Group aims to diversify income sources by exploring opportunities in IT services related to artificial intelligence, blockchain technology, and data analysis[44]. Financial Position - The Group's current ratio decreased to 2.0:1 in 2025 from 2.5:1 in 2024, indicating a decline in liquidity[123]. - The Group's cash and bank balances as of December 31, 2025, were approximately HK$11,696,000, up from approximately HK$10,857,000 in 2024[136]. - The net current assets of the Group as of December 31, 2025, amounted to approximately HK$28,054,000, down from approximately HK$40,902,000 in 2024[136]. - Shareholders' equity as of December 31, 2025, was approximately HK$38,815,000, down from approximately HK$51,709,000 in 2024[138]. Risk Management - The Group is exposed to operational risks and has implemented risk management policies to mitigate these risks effectively[168]. - Financial risks include market risks, credit risks, and liquidity risks, with details provided in the consolidated financial statements[169]. - The Group's operational risks have been effectively mitigated through ethical practices and a whistleblower program[168]. - The risk appetite for corporate investment and business expansion is expected to remain conservative in the near future due to geopolitical conflicts and volatile energy prices[170]. Credit Management - The Group will continue to strengthen its credit control strategy and loan management policies to mitigate credit risks[29]. - The provision for impairment loss on loan and interest receivables for the year was approximately HK$2,351,000, compared to a reversal of provision of approximately HK$2,901,000 in 2024[49]. - The company has implemented internal control procedures to minimize credit and default risks, including thorough client identification and creditworthiness assessments[57][58]. - The Group's management continuously monitors loan and interest receivables balances to ensure sustainability in the money lending business[51]. Investments - The Group's asset investments portfolio consisted of securities held for trading, with details recorded as financial assets at fair value through profit or loss as of December 31, 2025[95]. - Total investments held by the Group amounted to HK$9,005,000, with a realized gain of HK$142,000 and an unrealized loss of HK$2,991,000 as of December 31, 2025[96]. - The Group recognized a net fair value loss on financial assets of approximately HK$321,000 due to market volatility, compared to a loss of approximately HK$4,409,000 in the previous year[108]. - The Group's investments in listed securities aim for profit from market appreciation and dividend income, with expectations of continued market volatility affecting performance[109]. Employee and Operational Metrics - The Group had a total employee benefits expense of approximately HK$36,897,000 for the Year, compared to approximately HK$37,264,000 in 2024[163]. - As of December 31, 2025, the Group employed 67 employees, an increase from 66 employees in 2024[163]. - The Group did not carry out any fundraising activities by issuing new shares during the year[139]. - The Group does not have any concrete plans for material investments or capital assets for the coming year, but will consider any acquisition opportunities that arise[161].

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 部份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。 董事會會議通告 匯財金融投資控股有限公司（「本公司」）董事（「董事」）會（「董事會」）謹此宣佈， 董事會將於二零二六年三月二十五日（星期三）舉行會議，藉以（其中包括）考慮 及批准本公司及其附屬公司截至二零二五年十二月三十一日止年度之全年業績及 其刊發，以及考慮建議派付末期股息（如有）。 本公告的資料乃遵照香港聯合交易所有限公司的GEM證券上市規則而刊載，旨在 提供有關本公司的資料；各董事願就本公告的資料共同及個別地承擔全部責任。 各董事在作出一切合理查詢後，確認就其所知及所信，本公告所載資料在各重要 方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本 公告或其所載任何陳述產生誤導。 本公告將由刊登之日起香港聯合交易所有限公司網址http://www.hkexnews.hk之「最 新上市公司公告」網頁至少保存七日及於本公司網址www.finsofthk.com刊載。 * 僅供認別 代表 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2026年2月28日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 匯財金融投資控股有限公司 呈交日期: 2026年3月2日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | | 於香港聯交所上市 (註1) | 是 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 08018 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 2,000,000,000 | HKD | | 0.05 | HKD | | 100,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 2,000,000,000 | HKD | | 0.05 | HKD | | 100,000,000 | 本月底法定/ ...

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 部份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。 有關更換核數師之 補充公告 茲提述匯財金融投資控股有限公司（「本公司」，連同其附屬公司統稱「本集團」） 日期為二零二五年十二月十七日的公告（「該公告」），內容有關更換其核數師（「核 數師」）。除文義另有所指外，本公告所用詞彙應與該公告所界定者具有相同涵義。 於二零二五年十二月九日，審核委員會及董事會舉行會議，會上董事會及審核委 員會成員經對迄今收到的所有費用建議進行整體評估後，認為鑒於上述理由委任 天職香港為核數師將符合本公司的最佳利益。同日，董事會告知羅申美本公司決 定更換核數師進行二零二五年審核，並告知天職香港擬委任其為核數師及要求天 職香港為建議委任做好準備。羅申美告知本公司其可能於二零二五年十二月十七 日向本公司發出辭任函。於收到本公司通知後，天職香港進行其內部客戶受理程 序及入職流程。 於二零二五年十二月十七日，本公司收到羅申美已簽署的辭任函，審核委員會及 董事會已舉行會議以分別批准建議董事會委 ...

Group 1 - The company, 汇财金融投资 (08018), announced a loan agreement with a principal amount of HKD 2 million [1] - The loan is set to be granted by the company's indirect wholly-owned subsidiary, 汇财贷款有限公司, to the borrower, 张凯南 [1] - The loan term is from February 9, 2026, to August 8, 2026, with an annual interest rate of 36% [1]

Group 1 - The company Huicai Financial Investment (08018) announced a loan agreement with a principal amount of HKD 2 million [1] - The loan is set to be provided by Huicai Loan Limited, a wholly-owned subsidiary of the company, to the borrower Zhang Kainan [1] - The loan term is from February 9, 2026, to August 8, 2026, with an annual interest rate of 36% [1] Group 2 - A guarantor has agreed to provide security for the loan on behalf of the lender [1]

Group 1 - The company, Huicai Financial Investment (08018.HK), announced a loan agreement on February 9, 2026, where the lender (a wholly-owned subsidiary of the company) agrees to provide a loan of HKD 2 million to the borrower [1] - The loan term is set from February 9, 2026, to August 8, 2026, with an annual interest rate of 36% [1] - A guarantor has agreed to provide collateral for the lender as part of the loan agreement [1]

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 部份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。 須予披露交易– 提供貸款 提供貸款 董事會宣佈，於二零二六年二月九日（交易時段後），貸方（本公司之間接全資 附屬公司）與借方訂立貸款協議，據此，貸方同意授予借方本金額為2,000,000港 元之貸款，期限自二零二六年二月九日至二零二六年八月八日止，年息36厘，且 擔保方同意為貸方提供擔保，作為貸款擔保。 GEM上市規則之涵義 本集團已以其內部資源撥付貸款。 由於有關貸款（單獨及與現有貸款合併計算）之其中一項相關適用百分比率（定 義見GEM 上市規則）超過5% 但少於25%，故根據GEM 上市規則第19章，根據貸 款協議授出貸款構成本公司之須予披露交易，並須遵守GEM 上市規則第19章之 通知及公告規定。 * 僅供識別 1 提供貸款 匯財金融投資控股有限公司（「本公司」，連同其附屬公司統稱「本集團」）董事（「董 事」）會（「董事會」）宣佈，於二零二六年二月九日（交易時段後），匯財貸款有限公 司（「貸方」，為 ...