1 寶積資本控股有限公司 中期報告2024-2025 目錄 | | 頁次 | | --- | --- | | 公司資料 | 3 | | 簡明綜合損益及其他全面收益表 | 5 | | 簡明綜合財務狀況表 | 6 | | 簡明綜合權益變動表 | 8 | | 簡明綜合現金流量表 | 9 | | 簡明綜合中期財務報表附註 | 11 | | 管理層討論及分析 | 23 | | 企業管治及其他資料 | 31 | 寶積資本控股有限公司 2 中期報告2024-2025 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM之定位，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。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳 考慮後方作出投資決定。 由於GEM 上市公司普遍為中小型公司，在GEM 買賣的證券可能會較於聯交所主板買賣之證 券承受較大的市場波動風險，同時無法保證在GEM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聯交所對本報告的內容概不負責，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報告全部或任何部分內容而產生或因倚賴該等內容而引 ...

Amasse Capital Holdings Limited （於開曼群島註冊成立之有限公司） （股份代號：8168） 截 至 2025 年 3月 31 日止六個月之中期業績公告 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM之定位，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。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳考慮後方作出 投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承 受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 寶積資本控股有限公司 香港交易及結算所有限公司及聯交所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的任何損失 承擔任何責任。 本公告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關寶積資本控股有 限公司（「本公司」）及其附屬公司（統稱「本集團」）的資料，本公司董事（「董事」）願就本公告共同及個 別地承擔全部責任。董事經作出一切合 ...

Financial Performance - The group's revenue for the fiscal year ending September 30, 2024, was approximately HKD 10.0 million, a decrease of about 18.7% compared to HKD 12.3 million in 2023[11]. - The loss attributable to equity shareholders for the same period was approximately HKD 8.9 million, an increase of about 368.4% from HKD 1.9 million in 2023[11]. - The decline in revenue was primarily due to a decrease in the total number of corporate finance advisory transactions, particularly the lack of complex transactions that generate higher advisory fees[18]. - The company’s corporate finance advisory services experienced a significant decline in performance, reflecting the overall downturn in the market[18]. - For the fiscal year 2024, the group's revenue was approximately HKD 10.0 million, a decrease of about HKD 2.3 million or approximately 18.7% compared to HKD 12.3 million in the same period last year, primarily due to a reduction in institutional financing advisory transactions[24]. - The group recorded a net loss of approximately HKD 8.9 million for the fiscal year 2024, compared to a net loss of approximately HKD 1.9 million for the fiscal year 2023, with the increase in loss primarily attributed to a revenue decrease and higher provisions for trade receivables[30]. - Other income for the fiscal year 2024 included approximately HKD 0.5 million in bank interest income and HKD 0.2 million from the sale of property and equipment[25]. - The company reported a total distributable reserve of approximately HKD 10.5 million as of September 30, 2024, down from HKD 19.3 million in 2023[123]. - The board of directors did not recommend any final dividend for the year[118]. Operating Environment - The company noted a challenging business environment and intense price competition in the corporate finance advisory sector, prompting a competitive pricing strategy while maintaining service quality[18]. - The Hang Seng Index fluctuated between 16,000 and 19,000 points from February 2023 to April 2024, indicating a weak market sentiment affecting clients, particularly small and medium-sized enterprises listed in Hong Kong[14]. - The company has faced a difficult operating environment, despite some positive news such as the lifting of border restrictions between Hong Kong and China in February 2023[14]. Corporate Governance - The board confirmed that the financial information presented in the report is accurate and complete, with no misleading elements[2]. - The board consists of four executive directors and three independent non-executive directors, ensuring that independent non-executive directors represent at least one-third of the board at all times[50]. - The company has adopted a dividend policy that requires maintaining sufficient reserves to meet current and future operational and capital requirements, with no predetermined dividend payout ratio[55]. - The board has established a diversity policy aimed at enhancing decision-making capabilities and efficiency in handling organizational changes[56]. - The company has complied with all corporate governance codes as per GEM listing rules throughout the year, with some deviations explained[48]. - The board regularly reviews its governance practices to enhance standards and meet increasing expectations from shareholders and investors[47]. - The company is committed to ensuring that no director determines their own remuneration, as per the established governance standards[64]. - The board has established a shareholder communication policy to maintain ongoing dialogue with shareholders and investment groups, ensuring timely access to publicly available information[92]. Risk Management - The company has established a framework for risk management and internal control systems, which was reviewed by the Audit Committee[67]. - The group emphasizes effective risk management by fostering a sense of responsibility among all individuals to identify and report risks[87]. - The board continuously monitors the risks faced by the group and oversees management actions to review the overall effectiveness of the risk management system[84]. - The audit committee reviewed the risk management and internal control systems for the year ending September 30, 2024, and found them effective and adequate in financial control, operational compliance, and risk management functions[90]. - No significant control deficiencies were identified during the risk management and internal control review conducted during the year[91]. Employee and Director Information - Employee benefit expenses for the fiscal year 2024 amounted to approximately HKD 11.0 million, an increase of about HKD 1.6 million from approximately HKD 9.4 million in 2023, mainly due to higher salaries and benefits paid during the year[26]. - As of September 30, 2024, the group employed 17 staff members, maintaining the same number as in 2023[43]. - The company views employees as a valuable asset and provides good benefits and ongoing professional training[137]. - The executive director and CEO, Mr. Lin Ting Lok, has over 27 years of experience in the accounting and finance industry[99]. - The executive director, Ms. Xie Fengxin, has over 27 years of experience in finance and company secretarial roles[103]. Environmental, Social, and Governance (ESG) Initiatives - The company is committed to sustainable development and has established an Environmental, Social, and Governance (ESG) committee to assess and determine the effectiveness of its sustainability strategies and policies[172]. - The company emphasizes stakeholder engagement to identify and assess significant environmental, social, and governance issues impacting stakeholders[175]. - The company maintains consistent methods and key performance indicators for its ESG reporting to ensure meaningful comparisons over reporting periods[174]. - The total greenhouse gas emissions for 2024 were 15.7 tons of CO2 equivalent, a decrease of approximately 20.7% from 19.8 tons in 2023[187]. - The company aims to reduce carbon intensity by 65% to 70% by 2030, using 2005 as the baseline year[195]. - The company has implemented various energy-saving measures to reduce energy consumption and enhance efficiency[187]. - Paper consumption decreased from 95.0 kg in 2023 to 85.0 kg in 2024, representing a reduction of approximately 10.5%[197]. - The company has implemented multiple resource-saving measures to promote paperless operations, including encouraging electronic document processing and communication[198]. Shareholder and Capital Information - The company announced a conditional agreement to issue up to 104,700,000 new shares at a subscription price of HKD 0.057 per share, raising approximately HKD 5.97 million for general operating funds[81]. - The company has conditionally agreed to issue up to 104,700,000 new shares at a subscription price of HKD 0.057 per share, representing a discount of approximately 19.72% to the closing price of HKD 0.071 on December 16, 2024[165]. - The total nominal value of the subscription shares amounts to HKD 1,047,000[165]. - The company has undergone changes in auditors, with Zhongzhu CPA Limited resigning and being replaced by Aobai International CPA Limited as of October 3, 2024[168]. - The company has maintained sufficient public float as per GEM listing rules[163].

香港聯合交易所有限公司（「聯交所」）GEM的特色 香港交易及結算所有限公司及聯交所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的任何損失 承擔任何責任。 寶積資本控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈本公司及其附屬公司（統稱 「本集團」）截至2024年9月30日止年度之經審核綜合業績連同截至2023年9月30日止年度之比較數 字如下： | --- | --- | --- | --- | |------------------------------------------|-------|----------|---------| | | | 2024 年 | 2023 年 | | | 附註 | 千港元 | 千港元 | | 收益 | 3 | 9,987 | 12,331 | | 其他收入及其他（虧損）╱收益淨額 | 4 | (1,484) | (1,876) | | 貿易應收款項虧損撥備淨額 | | (3,050) | (322) | | 僱員福利開支 | | (11,016) | (9,384 ...

Financial Performance - The company reported revenue of HKD 5,735,000 for the six months ended March 31, 2024, representing an increase of 12.0% compared to HKD 5,119,000 in the same period of 2023[7] - The company incurred a pre-tax loss of HKD 2,663,000, compared to a loss of HKD 2,404,000 in the previous year, indicating a deterioration of 10.8%[7] - Basic and diluted loss per share was HKD 0.24, compared to HKD 0.23 in the prior year, showing an increase of 4.3% in loss per share[7] - For the six months ended March 31, 2024, the company reported a total loss of HKD 2,663,000, compared to a loss of HKD 2,404,000 for the same period in 2023, representing an increase in loss of approximately 10.8%[15] - The company reported a decrease in trade receivables by HKD 281,000 for the six months ended March 31, 2024, compared to an increase of HKD 729,000 in the same period of 2023[15] - Net loss for the six months ended March 31, 2024, was approximately HKD 2.7 million, an increase from HKD 2.4 million in the same period of 2023[64] - Other income decreased slightly to HKD 496,000 from HKD 512,000, reflecting a decline of 3.1% year-over-year[7] Assets and Liabilities - Non-current assets increased significantly to HKD 1,013,000 from HKD 69,000, marking a growth of 1,367.2%[9] - Current assets decreased to HKD 27,634,000 from HKD 39,579,000, a decline of 30.2%[9] - Total equity decreased to HKD 27,680,000 from HKD 30,343,000, a reduction of 8.8%[11] - The company reported a net current asset value of HKD 26,911,000, down from HKD 30,518,000, indicating a decrease of 11.5%[9] - The company’s total equity attributable to shareholders decreased to HKD 27,680,000 as of March 31, 2024, down from HKD 30,343,000 as of September 30, 2023, a decline of approximately 8.8%[13] - The company’s total assets as of March 31, 2024, were not explicitly stated in the provided documents, but the financial performance indicates a need for strategic adjustments to improve overall financial health[19] Cash Flow - The company recorded a net cash inflow from operating activities of HKD 6,219,000 for the six months ended March 31, 2024, compared to an outflow of HKD 811,000 in the previous year[15] - The company’s cash and cash equivalents decreased to HKD 21,371,000 as of March 31, 2024, from HKD 22,933,000 at the end of the previous period, reflecting a decrease of approximately 6.8%[16] - The company had cash and cash equivalents totaling HKD 21,371,000 as of March 31, 2024, a decrease of about 10.9% from HKD 23,967,000 as of September 30, 2023[43] - The company’s financing activities resulted in a net cash outflow of HKD 8,219,000 for the six months ended March 31, 2024, compared to a net inflow of HKD 6,090,000 in the same period of 2023[16] Employee and Operational Expenses - Employee benefits expenses for the six months ended March 31, 2024, were approximately HKD 6.6 million, up from HKD 5.3 million in the same period of 2023, reflecting an increase of about HKD 1.3 million[61] - The company incurred employee benefits expenses of HKD 6,558,000, which is a 24% increase from HKD 5,290,000 in the previous year[30] - The company incurred a depreciation expense of HKD 149,000 for the six months ended March 31, 2024, compared to HKD 58,000 in the same period of 2023, indicating an increase of 157.0%[15] Strategic Initiatives - The company has adopted a competitive pricing strategy in response to intense price competition in the corporate finance advisory sector[55] - The company is actively exploring and expanding new business areas, particularly in asset management advisory services[56] - The board believes that the company's professional team continues to provide high-quality services, which will contribute to ongoing improvements in performance[58] Governance and Compliance - The board confirmed compliance with the corporate governance code during the six months ended March 31, 2024[78] - The company has established an audit committee in compliance with GEM listing rules, consisting of three independent non-executive directors[90] - The audit committee is responsible for reviewing the group's annual, semi-annual, and quarterly reports, as well as overseeing risk management and internal control systems[90] Client and Revenue Sources - Major clients contributing over 10% of total revenue included Client A with HKD 990,000, Client B with HKD 600,000, and Client C with HKD 600,000, indicating a diversification in revenue sources[28] Other Financial Information - The company did not declare any dividends for the six months ended March 31, 2024, consistent with the previous year[32] - The group had no capital commitments or contingent liabilities as of March 31, 2024, consistent with the previous year[73] - The group maintained a prudent financial management strategy, ensuring a stable liquidity position throughout the reporting period[68] - The group had no foreign currency hedging arrangements but closely monitored foreign currency risks[71]

Amasse Capital Holdings Limited 香港聯合交易所有限公司（「聯交所」）GEM的特色 寶積資本控股有限公司 （於開曼群島註冊成立之有限公司） （股份代號：8168） 截 至 2024 年 3月 31 日止六個月之中期業績公告 GEM之定位，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。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳考慮後方作出 投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承 受較大的市場波動風險，同時無法保證在GEM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聯交所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的任何損失 承擔任何責任。 本公告乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關寶積資本控股有 限公司（「本公司」）及其附屬公司（統稱「本集團」）的資料，本公司董事（「董事」）願就本公告共同及個 別地承擔全部責任。董事經作出一切合 ...

Financial Proceeds - The net proceeds from the placement of existing shares and the subscription of new shares amounted to approximately HKD 9.7 million, intended for general working capital [4]. - As of September 30, 2023, approximately HKD 8.8 million of the net proceeds has been utilized for general working capital, with HKD 0.9 million remaining unutilized [4]. - The unutilized net proceeds were fully utilized as planned within October 2023 [4].

Financial Proceeds - The net proceeds from the placement of existing shares and the subscription of new shares amounted to approximately HKD 9.7 million, intended for general working capital [4]. - As of September 30, 2023, approximately HKD 8.8 million of the net proceeds has been utilized for general working capital, with HKD 0.9 million remaining unutilized [4]. - The unutilized net proceeds were fully utilized as planned within October 2023 [4].

香港聯合交易所有限公司（「聯交所」）GEM 的特色 GEM 之定位，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。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳考慮後方作出投資決定。 由於 GEM 上市公司普遍為中小型公司，在 GEM 買賣的證券可能會較於聯交所主板買賣之證券承受較大 的市場波動風險，同時無法保證在 GEM 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聯交所對本年報的內容概不負責，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年報全部或任何部分內容而產生或因倚賴該等內容而引致的任何損失承擔任 何責任。 本年報的資料乃遵照聯交所 GEM 證券上市規則（「GEM 上市規則」）而刊載，旨在提供有關寶積資本控股 有限公司（「本公司」）及其附屬公司（統稱「本集團」）的資料，本公司董事（「董事」）願就本年報的資料共同 及個別地承擔全部責任。董事經作出一切合理查詢後確認，就其所深知及確信，本年報所載資料在所有 重大方面均屬準確及完備，並無誤導或欺詐成份，且並無遺漏其他事宜而導致本年報所載任何陳述或本 年報產生誤導。 1 寶積資 ...

Amasse Capital Holdings Limited 寶 積 資 本 控 股 有 限 公 司 （於開曼群島註冊成立之有限公司） （股份代號：8168） 截 至 2023 年 9月 30日 止 年 度 之 全 年 業 績 公 告 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM之定位，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。有意投資者應了解投資於該等公司的潛在風險，並應經過審慎周詳考慮後方作出 投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承 受較大的市場波動風險，同時無法保證在GEM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聯交所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的任何損失 承擔任何責任。 本公告的資料乃遵照聯交所GEM證券上市規則而刊載，旨在提供有關寶積資本控股有限公司及其 附屬公司的資料，本公司董事願就本公告的資料共同及個別地承擔全部責任。董事經作出一切合理 查詢後確認，就其所 ...