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3月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 瓦普思瑞元宇宙有限公司 呈交日期: 2026年4月1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) | 08093 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 200,000,000 | HKD | | 0.2 | HKD | | 40,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | 0 | | 本月底結存 | | | 200,000,000 | HKD | | 0.2 | HKD | | 40,000,000 | 本月底法定/註冊股本總額： ...

香港交易及結算所有限公司以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 或因依賴該等內容而引致之任何損失承擔任何責任。 Web3 Meta Limited （於開曼群島註冊成立之有限公司） 瓦 普 思 瑞 元 宇 宙 有 限 公 司 （股份代號：8093） 內幕消息 關於仲裁的公告 本公佈乃根據香港聯合交易所有限公司GEM證券上市規則（「GEM上市規則」） 第17.10條及香港法例第571章證券及期貨條例第XIVA部項下內幕消息條文（定 義見GEM上市規則）作出。 瓦 普 思 瑞 元 宇 宙 有 限 公 司（「本公司」）於 二 零 二 六 年 三 月 二 十 三 日 收 到 由 香 港國際仲裁中心發出，有關呂信轅先生（「申請人」）提出的日期為二零二三年 三月二十四日的股份之認購協議之爭議提出仲裁申請（「仲裁」）的仲裁通知。 根據仲裁申請，申請人向本公司提出以下申索： (3) 承擔仲裁費用及律師費。 本公司不同意申請人的部分申索，現正就上述仲裁程序尋求法律意見。截至本 公告日期，由於仲裁程序仍處於初始階段，本公司無法預料 ...

, 13 March 2026 The following document(s) of Web3 Meta Limited (the "Company") has/have been prepared in English and Chinese and is/are available on the websites of the Company at http://www.web3meta.hk and The Stock Exchange of Hong Kong Limited at http://www.hkexnews.hk (collectively the "Websites"):- Interim Report 2026 (Incorporated in the Cayman Islands with limited liability) （於開曼群島註冊成立之有限公司） (Stock Code 股份代號：8093) NOTIFICATION LETTER 通 知 信 函 Dear Non-registered Shareholder (Note 1) 中期報告 2026 若 閣下希望日後 ...

(Incorporated in the Cayman Islands with limited liability) The following document(s) of Web3 Meta Limited (the "Company") has/have been prepared in English and Chinese and is/are available on the websites of the Company at http://www.web3meta.hk and The Stock Exchange of Hong Kong Limited at http://www.hkexnews.hk (collectively the "Websites"):- Interim Report 2026 If you have not provided us with an email address but now would like to receive an email notification of the publication of the Corporate Commu ...

Financial Performance - Revenue for the six months ended 31 December 2025 was HK$46,243,000, a significant increase of 131.7% compared to HK$19,976,000 for the same period in 2024[12]. - Gross profit for the period was HK$13,838,000, compared to HK$131,000 in the previous year, indicating a substantial improvement[12]. - The company reported a loss before tax of HK$9,375,000, compared to a profit of HK$203,000 in the same period last year[12]. - Total comprehensive loss for the period attributable to owners of the company was HK$9,096,000, compared to a loss of HK$4,324,000 in 2024[16]. - The company reported a loss for the period of HK$9,620,000, which is a significant increase from the previous period's loss[20]. - Basic and diluted loss per share for the period was HK$21.96, compared to earnings of HK$1.00 per share in the same period last year[16]. - The company recognized an impairment loss of HK$10,422,000 on trade and other receivables for the six months ended December 31, 2025, with no such loss reported in 2024[40]. - The Group recorded a loss of approximately HK$9.4 million for the six months ended 31 December 2025, compared to a profit of HK$0.3 million for the same period in 2024, mainly due to increased credit loss provisions[103][107]. Expenses - The company incurred selling and distribution expenses of HK$11,565,000, a significant increase from HK$382,000 in the previous year[12]. - Administrative expenses rose to HK$5,125,000 from HK$2,288,000, reflecting increased operational costs[12]. - Selling and distribution expenses increased significantly to approximately HK$11.6 million for the six months ended 31 December 2025, compared to HK$0.4 million for the same period in 2024[96]. - Administrative expenses for the six months ended 31 December 2025 were approximately HK$5.1 million, an increase of about 1.2 times compared to HK$2.3 million for the same period in 2024[97][100]. - Finance costs for the six months ended 31 December 2025 amounted to approximately HK$4,000, compared to HK$Nil for the corresponding period in 2024, primarily due to increased interest expenses related to lease liabilities[98][101]. Assets and Liabilities - As of December 31, 2025, total non-current assets increased to HK$1,225,000 from HK$195,000 as of June 30, 2025[17]. - Current assets rose to HK$125,208,000, up from HK$109,196,000, reflecting a growth of approximately 14.7%[17]. - Total current liabilities increased to HK$76,341,000 from HK$63,565,000, representing a rise of about 20.0%[19]. - Net current assets improved to HK$48,867,000, compared to HK$45,631,000, indicating a growth of approximately 4.9%[19]. - Total equity reached HK$50,092,000, up from HK$45,766,000, marking an increase of about 9.0%[19]. - Cash and bank balances improved to HK$13,699,000 from HK$8,104,000, showing a growth of approximately 69.5%[17]. - The Group's outstanding borrowings as of 31 December 2025 amounted to HK$7.2 million, down from HK$7.4 million as of 30 June 2025, primarily denominated in RMB[109][113]. - The total debt to equity ratio was approximately 14.4% as of 31 December 2025, a decrease from 16.2% as of 30 June 2025[110]. Cash Flow - For the six months ended December 31, 2025, the net cash used in operating activities was HK$5,567,000, compared to a net cash generated of HK$3,303,000 in the same period of 2024[24]. - The net cash used in investing activities was HK$907,000, with no cash used in the previous year[24]. - The net cash generated from financing activities was HK$11,941,000, a significant increase from the net cash used of HK$2,984,000 in 2024[24]. - The total cash and cash equivalents at the end of the period amounted to HK$13,699,000, up from HK$4,554,000 at the end of the previous period[24]. - The cash and cash equivalents at the beginning of the period were HK$8,179,000, compared to HK$4,235,000 in the prior year[24]. - The increase in cash and cash equivalents reflects a positive cash flow management strategy during the reporting period[24]. Strategic Direction - The company continues to focus on market expansion and product development strategies to enhance future performance[10]. - The Group's reportable segments include internet advertising agency services and digitalization empowerment platform business, indicating a diversified revenue stream[35]. - The principal activities of the Group's subsidiaries focus on internet advertising and digitalization services, highlighting the strategic direction of the company[26]. - The Group aims to deepen the integration and synergistic development of digital marketing and the digitalization empowerment platform[77]. - The Group plans to enhance its professional capabilities in IP marketing, content co-creation, and scenario building to foster emotional connections with users[78]. - The Group will expand its cooperation with cultural and tourism institutions to explore large-scale implementation of smart digital terminals in offline consumption scenarios[81]. - The Group is committed to transforming digital marketing capabilities into long-term empowerment for cultural products, focusing on sustainable value returns for shareholders and society[82]. - The Group's strategic shift from "traffic operation to value empowerment" is expected to drive future growth and efficiency in physical industries[76]. Share Capital and Dividends - The share capital increased to HK$9,896,000 from HK$8,246,000, reflecting a growth of approximately 20.0%[19]. - The company issued shares worth HK$13,194,000 during the period, contributing to the increase in total equity[20]. - The Board does not recommend the payment of a dividend for the six months ended December 31, 2025, consistent with the previous year[48]. - The Group does not recommend any interim dividend for the six months ended December 31, 2025[70][73]. - A share consolidation was proposed, consolidating every 20 existing shares into 1 consolidated share, effective from 22 October 2025[144][146]. - Following the share consolidation, the authorized share capital will be HK$40 million, divided into 200 million consolidated shares, with 41,232,000 shares issued[148]. Governance and Compliance - The company has adopted a code of conduct for securities transactions that meets the standards set out in the GEM Listing Rules[176]. - The company has complied with the Corporate Governance Code provisions during the six months ended December 31, 2025[177]. - The Group complied with the Corporate Governance Code as per GEM Listing Rules, with some deviations noted[182]. - Management failed to provide monthly updates to the Board regarding the Company's financial information, which is a deviation from Code Provision D.1.2[183]. - The Audit Committee reviewed the financial statements for the six months ended 31 December 2025 prior to Board approval[190]. Employee Information - As of December 31, 2025, the group had 92 employees, with total staff costs of approximately HK$7.0 million, an increase of HK$5.5 million compared to HK$1.5 million for the previous six months[154]. - The increase in staff costs was primarily due to the expansion of human resources to support new business initiatives[154]. - The group provides various training to enhance employees' technical skills and safety awareness[158]. - Monthly contributions to the Mandatory Provident Fund for Hong Kong employees are 5% of their monthly income, with a maximum contribution of HK$1,500[159]. - The group is required to contribute to government retirement benefit schemes for employees in the PRC, calculated based on applicable payroll costs[160].

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: 瓦普思瑞元宇宙有限公司 呈交日期: 2026年3月4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) | 08093 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 200,000,000 | HKD | | 0.2 | HKD | | 40,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 200,000,000 | HKD | | 0.2 | HKD | | 40,000,000 | 本月底法定/註冊股本總額： H ...

Core Viewpoint - The company reported a significant increase in revenue but experienced a loss due to credit loss provisions related to market risks [1] Financial Performance - Revenue for the six months ending December 31, 2025, was HKD 46.243 million, representing a year-on-year increase of 131.49% [1] - The company recorded a loss attributable to owners of HKD 9.62 million, marking a shift from profit to loss compared to the previous year [1] - Earnings per share were reported at a loss of HKD 0.2196 [1] Business Drivers - The revenue growth was primarily driven by the gradual launch of new business initiatives, which contributed to the overall revenue increase [1] - The transition from profit to loss was mainly influenced by changes in overall market risks, leading the group to increase credit loss provisions for other receivables and prepayments [1]

Core Viewpoint - The company reported a significant increase in revenue but faced a loss due to market risks and increased credit loss provisions [1] Group 1: Financial Performance - The company recorded revenue of approximately HKD 46.2 million for the six months ending December 31, 2025, representing a year-on-year increase of about 131% [1] - For the same period, the company reported a loss of approximately HKD 9.4 million, compared to a profit of HKD 0.3 million in the previous year [1] Group 2: Business Strategy - The company aims to enhance its digital empowerment platform by improving the digital identification system for cultural products, focusing on applications in product traceability, copyright protection, and value certification [1] - The company plans to accelerate the iteration and promotion of smart digital terminals, expanding collaborations with cultural and tourism institutions to explore scalable offline consumption scenarios [1] - The company intends to develop smart digital terminals to reconstruct consumption scenarios in scenic areas, utilizing a "robotic store + customized cultural products" model for 24-hour unmanned operations [1] Group 3: Technological Integration - The smart digital terminal devices will be equipped with proprietary digital identification anti-counterfeiting technology, mobile payment technology, and intelligent inventory management systems [1] - Real-time data collection from these devices will optimize the development and selection strategies for cultural products, thereby empowering the cultural tourism industry through digital technology [1][2]

Core Viewpoint - The company reported a significant revenue increase but also experienced a transition from profit to loss due to market risks and increased provisions for credit losses [1] Financial Performance - Revenue for the six months ending December 31, 2025, was HKD 46.243 million, representing a year-on-year growth of 131.49% [1] - The company recorded a loss attributable to shareholders of HKD 9.62 million, a shift from profit to loss compared to the previous year [1] - Earnings per share were reported at a loss of HKD 0.2196 [1] Business Drivers - The revenue growth was primarily driven by the gradual launch of new business initiatives, contributing to the overall revenue increase [1] - The transition to a loss was mainly influenced by changes in overall market risk, leading the group to increase provisions for credit losses on other receivables and prepayments [1]

Financial Performance - The company reported revenue of HKD 46,243,000 for the six months ended December 31, 2025, compared to HKD 19,976,000 for the same period in 2024, representing a growth of 131.5%[3] - The cost of goods sold and services was HKD 32,405,000, leading to a gross profit of HKD 13,838,000, a significant increase from HKD 131,000 in the previous year[3] - The company incurred a loss before tax of HKD 9,375,000, compared to a profit of HKD 203,000 in the same period last year[3] - The net loss for the period was HKD 9,404,000, compared to a profit of HKD 343,000 in the previous year[3] - The total comprehensive loss for the period was HKD 8,868,000, compared to a loss of HKD 4,324,000 in the same period last year[4] - The basic and diluted loss per share was HKD 21.96, compared to earnings per share of HKD 1.00 in the previous year[4] - The company reported a loss of approximately HKD 9.4 million for the six months ended December 31, 2025, compared to a profit of HKD 0.3 million in the prior year, primarily due to increased credit loss provisions[39] Revenue Breakdown - The company's revenue from the Internet advertising agency services for the six months ended December 31, 2025, was HKD 0, compared to HKD 19,976,000 for the same period in 2024[16] - Revenue from the digital industry empowerment platform business for the six months ended December 31, 2025, was HKD 46,243,000, with no revenue reported for the same period in 2024[16] - Total customer contract revenue for the six months ended December 31, 2025, was HKD 46,243,000, compared to HKD 19,976,000 for the same period in 2024, representing a growth of 131%[16] Assets and Liabilities - Current assets increased to HKD 125,208,000 from HKD 109,196,000, while current liabilities rose to HKD 76,341,000 from HKD 63,565,000[5] - The company's net asset value increased to HKD 50,092,000 from HKD 45,766,000[6] - The company's trade receivables as of December 31, 2025, amounted to HKD 25,369,000, with a provision for impairment losses of HKD 4,360,000[23] - The company's trade payables and notes payable as of December 31, 2025, were HKD 34,392,000, an increase from HKD 24,569,000 as of June 30, 2025[24] Expenses - Selling and distribution expenses increased significantly to approximately HKD 11.6 million from HKD 0.4 million, primarily due to new business expansion[35] - Administrative expenses rose to approximately HKD 5.1 million, a 1.2 times increase from HKD 2.3 million in the previous year, driven by business development[36] - Financial costs amounted to approximately HKD 4 for the six months ended December 31, 2025, compared to zero in the same period of 2024, due to increased interest expenses related to lease liabilities[37] - Other income, gains, and losses resulted in a net loss of approximately HKD 6.5 million for the six months ended December 31, 2025, compared to a net gain of HKD 2.7 million in the prior year[34] Cash Flow and Financing - As of December 31, 2025, the group's cash and bank balances amounted to approximately HKD 13.7 million, an increase from HKD 8.1 million as of June 30, 2025, primarily due to cash inflows from operating activities, borrowings, and equity financing[40] - The group's total debt as of December 31, 2025, was HKD 7.2 million, a slight decrease from HKD 7.4 million as of June 30, 2025, with a debt-to-equity ratio of approximately 14.4% compared to 16.2% previously[41] - The net proceeds from the subscription agreement with Invengo Technology Pte. Ltd. amounted to approximately HKD 12.79 million, intended for debt repayment, general working capital, and business expansion[55] Shareholder Information - The company did not recommend any dividend payment for the six months ended December 31, 2025, consistent with the previous year[21] - The company proposed a share consolidation on September 15, 2025, merging every 20 existing shares into 1 consolidated share, effective October 22, 2025[49] - The company completed the issuance of 8,246,400 shares at a subscription price of HKD 1.60 per share on November 4, 2025, increasing the total issued shares to 49,478,400[51] Workforce and Employee Costs - As of December 31, 2025, the total employee cost for the six months was approximately HKD 7.0 million, an increase of HKD 5.5 million compared to HKD 1.5 million for the previous six months[58] - The company has expanded its workforce to 92 employees as of December 31, 2025, up from 12 employees as of June 30, 2025[58] - Employee costs are expected to rise due to the expansion of new business activities, necessitating increased human resources[58] Corporate Governance and Risk Management - The audit committee, consisting of independent non-executive directors, has reviewed the financial statements for the six months ending December 31, 2025[68] - The company has adopted a set of conduct rules for securities trading that comply with GEM listing rules[62] - The company has adhered to the corporate governance code as per GEM listing rules, with some deviations noted[64] - The board confirmed that risk management is essential for effective operations, with regular assessments of major risks faced by the group[46] Future Plans - The company aims to enhance its digital marketing capabilities and expand its digital empowerment platform, focusing on collaboration with cultural IPs and the development of smart digital terminals[31] - The company plans to allocate HKD 12.794 million for various purposes, including HKD 3.838 million for loan repayments and HKD 3.338 million for general operating funds, all to be fully utilized by June 30, 2026[57] - Research and development funding is set at HKD 500,000, which will also be fully utilized[57] Other Information - The company has not engaged in any purchase, sale, or redemption of its listed securities during the six months ending December 31, 2025[61] - There were no significant acquisitions or disposals during the year ended December 31, 2025[47] - The company has not entered into any interest rate hedging contracts due to the current low interest rate environment, but continues to monitor related interest rate risks[42] - The group has maintained a prudent cash and financial management policy, with cash generally held in banks in Hong Kong and mainland China[42]