Financial Performance - For the year ended December 31, 2023, the total interest income from lending activities was HKD 5,348,000, a decrease of 60% compared to HKD 13,402,000 in 2022[5] - Total revenue for the year ended December 31, 2023, was HKD 13,894,000, a decrease of 47% from HKD 26,262,000 in 2022[29] - The group reported a net loss of HKD 34,141,000 for the year ended December 31, 2023, and a net cash outflow from operating activities of HKD 6,551,000[22] - The total comprehensive loss for the year was HKD 34,141,000, a reduction of 79% compared to HKD 162,816,000 in 2022[7] - The loss for the year was HKD 34,141,000, significantly reduced from a loss of HKD 162,816,000 in the previous year[29] - Basic and diluted loss per share was HKD 6.68, improved from HKD 31.87 in the previous year[7] Revenue Sources - Commission income from securities brokerage was HKD 1,361,000, down 33.8% from HKD 2,057,000 in the previous year[5] - The asset management business reported a revenue of HKD 3,000, unchanged from 2022, with a loss of HKD 15,000 compared to a loss of HKD 26,000 in 2022[29] - The lending business generated revenue of HKD 5,348,000, down from HKD 13,402,000 in 2022, with losses decreasing from HKD 119,797,000 to HKD 10,205,000[29] - The brokerage business earned HKD 7,533,000, a decline from HKD 12,727,000 in 2022, with losses improving from HKD 10,000,000 to HKD 4,646,000[29] - Financial services revenue decreased by 40% to HKD 7,756,000, with brokerage commission income down 34% to HKD 1,361,000 due to reduced trading volumes[77] Assets and Liabilities - Non-current assets totaled HKD 163,878,000, slightly up from HKD 162,662,000 in 2022[9] - Current liabilities decreased to HKD 119,227,000 from HKD 131,640,000 in the previous year[9] - Total assets decreased to HKD 264,241,000 in 2023 from HKD 310,795,000 in 2022, with reportable segment assets totaling HKD 98,100,000[32] - Total liabilities decreased to HKD 119,227,000 in 2023 from HKD 131,640,000 in 2022, with reportable segment liabilities totaling HKD 10,928,000[32] - Current liabilities exceeded current assets by HKD 18,864,000 as of December 31, 2023[22] Credit Loss Provisions - The company reported a significant reduction in expected credit loss provisions for loans, from HKD 112,975,000 in 2022 to HKD 10,006,000 in 2023[5] - The expected credit loss provision for receivables decreased significantly to HKD 10,006,000 from HKD 112,975,000 in the previous year[67] - The accumulated expected credit loss provision for loans receivable increased to HKD 284,681,000 in 2023 from HKD 274,675,000 in 2022[54] Cash Flow and Financial Condition - The group has implemented various measures to improve cash flow and financial condition, including active collection of receivables and cost-saving initiatives[24] - The company had current liabilities exceeding current assets by HKD 18,864,000, raising significant doubts about its ability to continue as a going concern[59] - The group plans to extend the maturity date of unsecured borrowings of HKD 100,000,000 to April 1, 2025, as part of its financial improvement measures[24] Employee Costs - The company incurred total employee costs of HKD 14,932,000 in 2023, a slight decrease from HKD 15,303,000 in 2022[45] - Employee costs for the year were HKD 14,932,000, slightly down from HKD 15,303,000 in 2022[64] - As of December 31, 2023, the total number of employees in the group was 31, an increase from 27 in 2022[94] Governance and Compliance - The audit committee reviewed the consolidated financial statements for the year ending December 31, 2023, and confirmed compliance with applicable accounting standards and GEM listing rules[120] - The company has adhered to the corporate governance code as per GEM listing rules for the year ending December 31, 2023, with some deviations explained[113] Future Outlook - The group anticipates maintaining the scale of its loan portfolio in 2024 due to an uncertain economic outlook and will adopt a cautious approach when granting new loans to new clients[95] - The Hong Kong stock market is expected to continue facing pressure from global economic fragility and interest rate hikes, impacting the group's financial services business[97] - The group plans to actively adjust its securities portfolio and convert securities investments into cash when appropriate[95] - The group faces significant challenges in developing its tourism business in Hong Kong due to increased competition and high costs, necessitating a thorough review of profitability and risks before entering the sector[97] - The group is committed to identifying suitable investment opportunities to diversify its business and expand revenue streams[97]

Financial Performance - Interest income from lending activities for Q3 2023 was HKD 790,000, a decrease of 77% compared to HKD 3,441,000 in Q3 2022[4] - Commission income from securities brokerage for Q3 2023 was HKD 166,000, down 63% from HKD 450,000 in Q3 2022[4] - The net loss for Q3 2023 was HKD 23,025,000, compared to a net loss of HKD 45,211,000 in Q3 2022, representing a 49% improvement[5] - Total revenue for the nine months ended September 30, 2023, was HKD 3,812,000, down 66% from HKD 11,119,000 for the same period in 2022[4] - The company reported a basic and diluted loss per share of HKD 4.51 for Q3 2023, compared to HKD 8.85 for Q3 2022[5] - The company reported a total comprehensive loss of HKD 25,567,000 for the nine months ended September 30, 2023, compared to HKD 77,649,000 for the same period in 2022[5] - For the nine months ended September 30, 2023, the net loss attributable to shareholders was HKD 25,566,000, down from HKD 77,600,000 in the same period of 2022, indicating a significant improvement[22] - Total revenue for the nine months ended September 30, 2023, was HKD 11,979,000, down from HKD 21,258,000 in the same period of 2022, with interest income from lending activities at HKD 3,812,000 and net realized gains from securities investments at HKD 790,000[38] Credit Loss Provisions - The expected credit loss provision for loans receivable was HKD 17,989,000 in Q3 2023, a decrease of 58% from HKD 42,472,000 in Q3 2022[4] - For the nine months ended September 30, 2023, the company reported a loss attributable to owners of HKD 25,566,000, a decrease from a loss of HKD 77,600,000 in the same period of 2022, primarily due to a reduction in expected credit loss provisions by HKD 59,155,000[37] - Expected credit loss provisions for receivables decreased to HKD 13,032,000 for the nine months ended September 30, 2023, compared to HKD 72,187,000 in 2022[44] - No income tax credits were recognized for expected credit loss provisions for the nine months ended September 30, 2023, compared to HKD 11,905,000 in 2022[49] Cash Flow and Financial Condition - The company has taken measures to recover loans receivable to improve cash flow and financial condition[8] - The group’s current liabilities exceeded current assets by HKD 13,311,000 as of September 30, 2023, indicating significant uncertainty regarding the group's ability to continue as a going concern[8] - The company plans to actively consider liquidating certain financial assets to improve cash flow as necessary[5] - The company incurred financing costs of HKD 5,984,000 for the nine months ended September 30, 2023, consistent with HKD 5,983,000 in the same period of 2022[19] Loan and Receivables Management - A verbal agreement has been reached to extend the maturity of HKD 100,000,000 unsecured loans by 12 months from November 10, 2023[8] - The group did not grant any new loans during the nine months ended September 30, 2023, with one customer withdrawing HKD 1,000,000 and two customers repaying HKD 8,590,000[52] - As of September 30, 2023, nine loans remained outstanding, with a total balance of HKD 287,618,000 classified as Stage 3 (credit impaired)[52] - Customer C has not paid interest on a principal amount of HKD 63,000,000 since February 2022, and the company is negotiating a repayment agreement[57] - Customer D has not paid interest on a principal amount of HKD 58,000,000 since May 2021, and the company has initiated legal proceedings to recover the loan[59] - Customer F has an outstanding principal amount of HKD 35,300,000, with a repayment plan in place; HKD 10,496,000 has been repaid as of the report date[61] - Customer G has an outstanding principal amount of HKD 55,000,000, and the company has submitted an enforcement application to the court for recovery[64] - Customer H has an outstanding principal amount of HKD 2,000,000, and the company is negotiating repayment details[65] - Customer I has an outstanding principal amount of HKD 3,502,000, and legal actions are being prepared for further recovery efforts[66] - As of September 30, 2023, the company's receivables and accrued interest (after expected credit loss provisions) amount to HKD 13,949,000, down from HKD 36,149,000 as of December 31, 2022[66] Income and Revenue Sources - The company recognized a net realized gain of HKD 478,000 from financial assets measured at fair value through profit or loss for the nine months ended September 30, 2023, compared to no gains in the previous year[15] - Dividend income from securities investments for the nine months ended September 30, 2023, was HKD 312,000, significantly higher than HKD 10,000 in the same period of 2022[15] - Total other income for the nine months ended September 30, 2023, was HKD 1,361,000, a decrease from HKD 2,984,000 in the same period of 2022[17] - The company received government subsidies totaling HKD 432,000 for the nine months ended September 30, 2023, compared to HKD 288,000 in the same period of 2022[17] - The company recorded a net realized gain of HKD 790,000 from securities investments for the nine months ended September 30, 2023, compared to HKD 10,000 in the previous year[66] - The company has recognized an unrealized loss of HKD 3,320,000 on securities investments as of September 30, 2023, compared to HKD 6,896,000 in the previous year[66] Operational and Market Conditions - The company implemented cost-saving measures to enhance cash flow, aiming to meet operational funding needs[5] - The company’s executive directors' remuneration for the nine months ended September 30, 2023, totaled HKD 1,387,000, a decrease from HKD 1,544,000 in the same period of 2022[31] - The company anticipates continued pressure on the Hong Kong equity market due to global economic fragility and interest rate hikes[70] - The board plans to maintain the scale of the loan portfolio for the remainder of 2023, adopting a cautious approach to new loans[70] - The Hong Kong government has implemented measures to revitalize the equity market, including lowering stamp duty on stock transactions[71] - The company is exploring opportunities in the tourism sector in Hong Kong but acknowledges significant challenges and high costs[73] Equity and Shareholder Information - As of September 30, 2023, the company's total equity attributable to owners was HKD 153,597,000, down from HKD 264,378,000 as of September 30, 2022, reflecting accumulated losses of HKD 1,064,043,000[25] - The company did not declare or propose any dividends for the nine months ended September 30, 2023, and 2022[24] - The company has not granted any share options under the 2021 Share Option Scheme for the nine months ended September 30, 2023, and 2022[28] - The company has not purchased, redeemed, or sold any of its listed securities during the nine months ended September 30, 2023[84] - The unaudited condensed consolidated financial information for the nine months ended September 30, 2023, has been reviewed by the board's audit committee and complies with applicable accounting standards and GEM listing rules[85] - The chairman and executive director, Mr. Zhang Guowei, holds a 15.29% indirect interest in Eternity Strategy and serves as its executive director[83]

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。 Global Mastermind Holdings Limited * 環 球 大 通 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） 8063 （股份代號： ） 截至二零二三年九月三十日止九個月之 第三季度業績公告 GEM 香港聯合交易所有限公司（「聯交所」） 的特色 GEM 的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公 司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周 詳的考慮後方作出投資決定。 GEM GEM 由於 上市公司普遍為中小型公司，在 買賣的證券可能會較於主板買賣的證券承受 GEM 較大的市場波動風險，同時無法保證在 買賣的證券會有高流通量的市場。 ...

Financial Performance - Interest income from lending decreased to HKD 3,022,000 for the six months ended June 30, 2023, down 60.7% from HKD 7,678,000 in the same period of 2022[4] - Commission income from securities brokerage increased to HKD 939,000 for the six months ended June 30, 2023, compared to HKD 1,112,000 in the same period of 2022, reflecting a decrease of 15.5%[4] - The net loss from unrealized securities investments was HKD 3,279,000 for the six months ended June 30, 2023, an improvement from a loss of HKD 4,313,000 in the same period of 2022[4] - Total revenue for the six months ended June 30, 2023, was HKD 6,274,000, a decrease of 43.5% compared to HKD 11,090,000 in the same period of 2022[4] - The company reported a profit before tax of HKD 3,055,000 for the six months ended June 30, 2023, compared to a loss of HKD 37,354,000 in the same period of 2022[5] - Basic and diluted earnings per share for the six months ended June 30, 2023, were HKD 0.60, compared to a loss per share of HKD 6.34 in the same period of 2022[5] - Total revenue for the six months ended June 30, 2023, was HKD 8,584,000, a decrease of 41.5% compared to HKD 14,638,000 for the same period in 2022[25] - The net loss for the period was HKD 2,542,000, significantly improved from a loss of HKD 32,438,000 in the previous year[25] - The lending business generated revenue of HKD 3,022,000, down from HKD 7,678,000 in the prior year, while the segment reported a profit of HKD 4,903,000 compared to a loss of HKD 21,076,000[25] - The brokerage business reported revenue of HKD 5,192,000, a decrease from HKD 6,888,000, with a minimal loss of HKD 18 compared to a loss of HKD 4,475,000 in the previous year[25] Assets and Liabilities - Total assets decreased to HKD 176,613,000 as of June 30, 2023, from HKD 179,155,000 as of December 31, 2022, reflecting a decline of 1.4%[8] - The company's net asset value as of June 30, 2023, was HKD 176,613,000, down from HKD 179,155,000 as of December 31, 2022[8] - Total assets as of June 30, 2023, were HKD 302,194,000, a decrease from HKD 310,795,000 as of December 31, 2022[29] - Total liabilities as of June 30, 2023, were HKD 125,581,000, down from HKD 131,640,000 as of December 31, 2022[29] - The group's total equity attributable to owners decreased from HKD 179,163,000 as of December 31, 2022, to HKD 176,622,000 as of June 30, 2023, due to losses incurred during the period[100] - The group's debt-to-equity ratio as of June 30, 2023, was 57%, slightly up from 56% as of December 31, 2022[102] Cash Flow and Expenses - The cash flow from operating activities before changes in working capital was negative HKD 3,378,000, a decline from positive HKD 80,000 in the same period last year[13] - The company reported a net cash inflow from operating activities of HKD 1,788,000, slightly up from HKD 1,724,000 in the previous year[13] - The company reported a decrease in total expenses for the six months ended June 30, 2023, amounting to HKD 5,295,000, down from HKD 9,257,000 in the same period of 2022[31] - Financing costs for the six months ended June 30, 2023, were HKD 3,967,000, unchanged from the same period in 2022[32] Employee Costs - Employee costs increased to HKD 8,014,000 for the six months ended June 30, 2023, compared to HKD 7,332,000 in the same period of 2022, representing a rise of 9.3%[4] - The company's depreciation and amortization expenses increased to HKD 841,000 for the six months ended June 30, 2023, compared to HKD 170,000 in the same period of 2022[77] Credit Loss Provisions - The expected credit loss provision for securities margin clients was HKD 1,169,000 for the six months ended June 30, 2023, down from HKD 6,269,000 for the same period in 2022[46] - The cumulative provision for expected credit losses as of June 30, 2023, was HKD 269,718,000, compared to HKD 274,675,000 as of January 1, 2023, reflecting a slight decrease of about 1.8%[53] - The expected credit loss provision for Stage 1 receivables was HKD 89,000, while Stage 2 and Stage 3 provisions were HKD 9,026,000 and HKD 260,603,000, respectively, as of June 30, 2023[53] Shareholder Information - The company did not declare any dividends for the six months ended June 30, 2023, or for the same period in 2022[36] - As of June 30, 2023, major shareholders include Eternity Investment Limited with 18.50% and Heng Tai Finance Limited with 16.54% of the issued share capital[121] - The company’s issued and paid-up share capital remained at HKD 51,079,000 as of June 30, 2023, consistent with previous periods[61] Corporate Governance - The company has complied with the corporate governance code, with some deviations noted regarding the roles of the chairman and CEO[129] - The board has not appointed a CEO, with the role being collectively performed by the executive directors[130] - Changes in director information include the resignation of Mr. Meng Pinwen as Managing Director and Chairman of the Corporate Governance Committee effective June 16, 2023[133] - Mr. Zhang Guowei was appointed as Chairman of the Corporate Governance Committee effective June 16, 2023[133] - Mr. Huang Junxiong was appointed as a Non-Executive Director effective June 16, 2023[133] Business Development - The company continues to identify suitable investment opportunities to diversify its business and expand revenue[115] - The company faces challenges in developing its tourism business in Hong Kong, including increased competition and rising costs, necessitating a thorough review of profitability and potential risks before entering the market[113] - The group anticipates that the performance of its financial services business will improve in 2023, driven by government stimulus measures aimed at boosting economic activity[113] Miscellaneous - The company has not reported any new product launches or significant technological advancements during this period[25] - There were no major market expansions or acquisitions disclosed in the report[25] - No share options were granted during the six months ended June 30, 2023, and no unexercised options were outstanding as of that date[63] - No purchase, redemption, or sale of the company's listed securities occurred during the six months ending June 30, 2023[132] - There have been no significant events requiring disclosure after June 30, 2023[116]

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。 Global Mastermind Holdings Limited * 環 球 大 通 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） 8063 （股份代號： ） 截至二零二三年六月三十日止六個月之 中期業績公告 GEM 香港聯合交易所有限公司（「聯交所」） 的特色 GEM 的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公 司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周 詳的考慮後方作出投資決定。 GEM GEM 由於 上市公司普遍為中小型公司，在 買賣的證券可能會較於聯交所主板買賣的證 GEM 券承受較大的市場波動風險，同時無法保證在 買賣的證券會有高流通量的市場。 ...

Financial Performance - Interest income from lending decreased to HKD 1,713,000 in Q1 2023 from HKD 3,884,000 in Q1 2022, representing a decline of 56%[4] - Commission income from securities brokerage fell to HKD 346,000 in Q1 2023, down 48% from HKD 667,000 in Q1 2022[4] - Total revenue for Q1 2023 was HKD 1,713,000 + HKD 346,000 + HKD 1,573,000 + HKD 435,000 + HKD 1,000, resulting in a total of HKD 5,067,000, down from HKD 7,670,000 in Q1 2022, a decrease of 34%[4] - The company reported a loss before tax of HKD (5,597,000) in Q1 2023, compared to a loss of HKD (5,071,000) in Q1 2022, reflecting a 10% increase in losses[5] - Basic and diluted loss per share increased to HKD (1.10) in Q1 2023 from HKD (0.99) in Q1 2022, indicating a worsening of financial performance[5] - The company reported a loss attributable to shareholders of HKD 5,597,000 for Q1 2023, compared to a loss of HKD 5,075,000 in Q1 2022, representing an increase in loss of 10.3%[23] - Total revenue for the three months ended March 31, 2023, was HKD 4,068,000, a decrease of 47% from HKD 7,690,000 in the same period of 2022, primarily due to a decrease in interest income from lending operations by HKD 2,171,000 and a decrease in revenue from financial services by HKD 1,451,000[41] Expenses and Costs - Employee costs rose to HKD (4,206,000) in Q1 2023, up 9% from HKD (3,872,000) in Q1 2022[4] - Total expenses for the first quarter of 2023 amounted to HKD 2,250,000, a decrease of 47% compared to HKD 4,241,000 in the same period of 2022[17] - Brokerage fees and commissions decreased significantly to HKD 665,000, down 60.7% from HKD 1,692,000 year-on-year[17] - Legal and professional fees dropped to HKD 36,000, a decline of 96.4% compared to HKD 1,010,000 in the previous year[17] - Depreciation and amortization expenses rose significantly to HKD 420,000 from HKD 85,000 in the same period of 2022, attributed to the reclassification of an office unit to property, plant, and equipment[44] Income and Losses - The net unrealized loss on securities investments improved to HKD (1,873,000) in Q1 2023 from HKD (3,125,000) in Q1 2022, indicating a reduction in losses by 40%[12] - Other income decreased significantly to HKD 233,000 in Q1 2023 from HKD 945,000 in Q1 2022, a decline of 75%[15] - The company recognized a reversal of expected credit loss provisions of HKD 492,000 for loans receivable, compared to a provision of HKD 410,000 in the same period of 2022, due to partial repayments of previously fully impaired loans[45] - As of March 31, 2023, the company's accumulated losses increased to HKD 1,044,074,000 from HKD 880,737,000 a year earlier[28] Future Outlook and Guidance - The company has not provided specific guidance for future performance or new product developments in the current report[4] - The group anticipates an improvement in financial services performance as the Hong Kong economy rebounds with the reopening of borders and government stimulus measures[63] - The group is closely monitoring the repayment status of its lending clients and will take swift action on any early signs of repayment issues[63] - The group faces challenges in developing its tourism business in Hong Kong due to increased competition and rising costs, necessitating a thorough review of profitability and risks before entering the sector[63] - The board will continue to lead the company through challenges and focus on consolidating the existing business foundation while identifying suitable investment opportunities to diversify and expand revenue[65] Shareholder Information - The weighted average number of ordinary shares remained unchanged at 510,794,000 for both Q1 2023 and Q1 2022[25] - No dividends were declared or proposed for the first quarter of 2023, consistent with the previous year[27] - The board does not recommend the payment of an interim dividend for the three months ended March 31, 2023[68] - As of March 31, 2023, major shareholders include Eternity Investment Limited with 94,497,000 shares (18.50%) and Heng Tai Finance Limited with 84,507,042 shares (16.54%)[71] Loans and Receivables - No new loans were issued during the reporting period, and customers repaid HKD 2,492,000 of existing loans[49] - As of March 31, 2023, there were nine outstanding loans, with a total balance of HKD 265,112,000 classified as stage 3 (credit impaired)[51] - The group has an outstanding loan principal of HKD 58,000,000 from a client who has failed to repay since May 2021, with a court ruling in May 2023 mandating repayment including accrued interest[54] - As of March 31, 2023, the group's receivables and accrued interest amounted to HKD 307,864,000, a slight decrease from HKD 310,824,000 as of December 31, 2022[59] - The company has an outstanding loan of HKD 62,247,000 to a third-party customer, with an annual interest rate of 9.00%, due for repayment on November 10, 2022[73] Compliance and Governance - The financial data for the three months ended March 31, 2023, has been reviewed by the board's audit committee and complies with applicable accounting standards and regulations[77] - No significant events requiring disclosure occurred after March 31, 2023, up to the report date[66] - The board has no plans to purchase, redeem, or sell any listed securities of the company during the three months ended March 31, 2023[76]

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。 Global Mastermind Holdings Limited * 環 球 大 通 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） 8063 （股份代號： ） 截至二零二三年三月三十一日止三個月之 第一季度業績公告 GEM 香港聯合交易所有限公司（「聯交所」） 的特色 GEM 的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公 司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周 詳的考慮後方作出投資決定。 GEM GEM 由於 上市公司普遍為中小型公司，在 買賣的證券可能會較於主板買賣的證券承受 GEM 較大的市場波動風險，同時無法保證在 買賣的證券會有高流通量的市場。 ...

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 倚賴該等內容而引致之任何損失承擔任何責任。 Global Mastermind Holdings Limited * 環 球 大 通 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） 8063 （股份代號： ） 建議採納新細則 Global Mastermind Holdings Limited * 本公告乃由 環球大通集團有限公司（「本公司」）根據香港 GEM GEM 17.50(1) 聯合交易所有限公司 證券上市規則（「 上市規則」）第 條作出。 本公司董事（「董事」，及各為一名「董事」）會（「董事會」）建議對本公司現有章程細則（「現有細 GEM 則」）進行若干修訂（「建議修訂」），以（其中包括）符合於二零二二年一月一日生效的 上市 GEM 規則附錄三（「附錄三」）所載的核心的股東保障水平，反映與開曼群島適用法例及 上市規 則有關的若干更新，並包括與建議修訂一致的其他內務修訂。因此，董事會建議採納本公司的 新一套經修訂及重列章程細則（「 ...

Financial Performance - The company reported a loss attributable to shareholders of HKD 162.82 million for the year ended December 31, 2022, an improvement of 11% compared to the previous year[13]. - Revenue for the year was HKD 26.26 million, a significant decrease from HKD 53.68 million in 2021[11]. - The loss from operations increased from HKD 60.08 million in 2021 to HKD 119.80 million in 2022, primarily due to an increase in expected credit loss provisions[13]. - The company recorded a segment loss of HKD 6.84 million in its treasury management business, compared to a profit of HKD 14.38 million in the previous year[14]. - The financial services segment loss increased from HKD 2.58 million in 2021 to HKD 11.92 million in 2022, attributed to increased expected credit loss provisions[14]. - For the year ended December 31, 2022, the company recorded a loss attributable to owners of HKD 162,815,000, a decrease from a loss of HKD 175,629,000 in 2021[18]. - The company's revenue for the year was HKD 26,262,000, representing a 51% decrease from HKD 53,676,000 in the previous year[20]. - Interest income from lending activities decreased to HKD 13,402,000, down from HKD 27,885,000 in 2021, a decline of 52%[19]. - The net realized gains from securities investments were HKD 10,000, compared to HKD 5,389,000 in 2021, indicating a significant drop[19]. - The expected credit loss provision for receivables increased to HKD 112,975,000, up from HKD 76,314,000 in the previous year, reflecting a substantial rise[30]. - The group reported a net loss of HKD 1,003,416,000 for the year ended December 31, 2022, compared to a loss of HKD 859,307,000 in the previous year, indicating an increase in losses of approximately 16.7%[170]. - The company's available reserves for distribution to shareholders as of December 31, 2022, amounted to HKD 97,598,000, down from HKD 241,707,000 in 2021, reflecting a decrease of about 59.6%[170]. - The board of directors did not recommend the distribution of dividends for the year ended December 31, 2022[164]. Assets and Liabilities - The total assets decreased to HKD 310.80 million in 2022 from HKD 478.46 million in 2021[12]. - Total liabilities decreased to HKD 131.64 million in 2022 from HKD 136.49 million in 2021[12]. - The net asset value dropped to HKD 179.16 million in 2022 from HKD 341.97 million in 2021[12]. - The company's equity attributable to owners decreased from HKD 341,978,000 to HKD 179,163,000 due to losses incurred during the year[50]. - The capital debt ratio increased to 56% from 29% year-on-year, calculated as total borrowings divided by equity attributable to owners[52]. - Current assets net value and current ratio dropped to HKD 16,493,000 and 1.1 times, respectively, primarily due to expected credit loss provisions[53]. Business Strategy and Operations - The company plans to slow down its business expansion and closely monitor the performance of its loan portfolio due to economic challenges[13]. - The company aims to improve its financial services performance as Hong Kong's economy is expected to rebound in 2023, despite ongoing global economic challenges[66]. - The company will continue to monitor business conditions and seek suitable investment opportunities to diversify its business and expand revenue[67]. - The company has ceased its Singapore tourism operations by selling its entire issued share capital in Harvest Well International Limited, which impacted its financial reporting[17]. Risk Management - The company faces various risks, including business risk from changing customer preferences and economic downturns, which could affect performance[74]. - Credit risk is present due to potential defaults by clients or counterparties, necessitating thorough credit assessments before loan approvals[75]. - Liquidity risk is monitored regularly to ensure the company can meet financial obligations and maintain sufficient working capital[78]. - Price risk arises from fluctuations in the fair value of financial assets, requiring ongoing portfolio reviews to mitigate potential losses[80]. - Foreign exchange risk is managed through monitoring currency trends and utilizing financial instruments for hedging[80]. - The company emphasizes the importance of retaining experienced personnel to mitigate operational risks[81]. - Legal and regulatory risks are monitored closely to avoid potential litigation and ensure compliance with laws and regulations[83]. Corporate Governance - The board of directors has maintained compliance with the GEM Listing Rules regarding the appointment of at least three independent non-executive directors, ensuring they constitute no less than one-third of the board[97]. - The board is responsible for leading and monitoring the company, establishing overall strategies, and reviewing the group's operational and financial performance[96]. - The company has adopted a director remuneration policy aimed at attracting and retaining suitable talent, with executive director remuneration based on responsibilities, skills, and market practices[115]. - The board confirmed compliance with the GEM Listing Rules regarding securities trading by directors throughout the year[134]. - The company has established a communication policy to ensure timely and equal access to information for shareholders and investors, which was reviewed and deemed effective by the board[155]. - The company has established a mechanism to ensure the board receives independent views and opinions, which is reviewed annually for effectiveness[105]. - The company has adopted a whistleblowing policy to encourage reporting of misconduct and ensure confidentiality for whistleblowers[147]. Audit and Compliance - The independent auditor's report indicated a modified opinion due to the inability to obtain accounting records from a former subsidiary, Safe2Travel, following the sale of Harvest Well[71]. - The board believes that the inability to obtain Safe2Travel's records will not impact the consolidated financial position as of December 31, 2022, nor the financial statements for the year ending December 31, 2023[72]. - The Audit Committee ensured that the financial reports complied with applicable accounting standards and GEM listing rules[119]. - The Audit Committee held five meetings during the year ended December 31, 2022, to review and discuss the audit plan and key audit matters[119]. - The Audit Committee recommended the reappointment of the external auditor for the 2023 Annual General Meeting based on their review of audit fees, processes, and independence[120]. - The company incurred audit service fees of HKD 820,000 and non-audit service fees of HKD 180,000 for the year[144]. Employee and Board Composition - As of December 31, 2022, the gender ratio of the company's employees was 59% male and 41% female, compared to 54% male and 46% female in 2021[114]. - The company has no female directors currently but aims to have at least one female board member by the end of the fiscal year ending December 31, 2024[114]. - The board consists of at least three independent non-executive directors, with a requirement that at least one-third of the members are independent[106]. - The board's diversity policy considers various factors, including gender, age, and professional experience, although it currently lacks female representation[114]. - The company emphasizes the importance of continuous professional development for all directors to ensure they contribute effectively to the board[101]. Related Party Transactions - The total brokerage commission income and other service fees paid to related parties amounted to HKD 230,463 for the year[190]. - The company's related party transactions were deemed to be conducted on normal commercial terms, with all applicable percentage ratios below 5%[191].

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。 Global Mastermind Holdings Limited * 環 球 大 通 集 團 有 限 公 司 （於開曼群島註冊成立之有限公司） 8063 （股份代號： ） 截至二零二二年十二月三十一日止年度之 全年業績公告 GEM 香港聯合交易所有限公司（「聯交所」） 的特色 GEM 的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公 司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周 詳的考慮後方作出投資決定。 GEM GEM 由於 上市公司普遍為中小型公司，在 買賣的證券可能會較於聯交所主板買賣的證 GEM 券承受較大的市場波動風險，同時無法保證在 買賣的證券會有高流通量的市場。 ...