Financial Performance - Total revenue for the three months ended June 30, 2023, was HKD 7,364,000, an increase of 23.7% compared to HKD 5,948,000 in the same period of 2022[6] - Gross profit for the same period was HKD 5,211,000, up 42.2% from HKD 3,665,000 year-on-year[6] - The company reported a loss before tax of HKD 8,898,000, compared to a loss of HKD 7,686,000 in the previous year, indicating a 15.7% increase in losses[6] - The net loss for the period was HKD 9,066,000, compared to HKD 7,920,000 in the same period of 2022, reflecting a 14.5% increase in losses[6] - Basic and diluted loss per share was HKD 3.58, compared to HKD 3.45 in the previous year[8] - The company reported a revenue of approximately HKD 7,400,000 for the period, an increase of about 25.4% compared to HKD 5,900,000 for the same period in 2022[34] - The company recorded a loss attributable to owners of approximately HKD 8,300,000, slightly increasing by about 3.8% from HKD 8,000,000 in the same period of 2022[35] Income and Expenses - Interest income from loans decreased to HKD 1,450,000, down 13.0% from HKD 1,663,000 in 2022[6] - Other income increased to HKD 5,914,000, a rise of 37.9% from HKD 4,285,000 year-on-year[6] - Administrative expenses rose significantly to HKD 5,916,000, compared to HKD 3,844,000 in the previous year, marking a 53.9% increase[6] - Administrative expenses increased by approximately 55.3% to HKD 5,900,000 from HKD 3,800,000 in the same period of 2022[34] - Financial costs for the period were approximately HKD 500,000, a significant increase of about 150% from HKD 200,000 in the same period of 2022[35] Fair Value and Investments - The fair value loss on financial assets recognized in profit or loss was HKD 7,820,000, slightly improved from HKD 8,146,000 in the previous year[6] - The company recorded a fair value loss on financial assets of approximately HKD 7,800,000, compared to a loss of HKD 8,100,000 in the same period of 2022[34] - As of June 30, 2023, the fair value of financial assets measured at fair value through profit or loss was approximately HKD 39,600,000, down from HKD 47,400,000 as of March 31, 2023, reflecting a decrease of about 16%[39] - The group recorded an unrealized loss of approximately HKD 7,800,000 during the period, compared to an unrealized loss of about HKD 8,100,000 for the same period last year[39] - The group holds a total of HKD 65,927,000 in financial assets, with unrealized losses across various investments totaling HKD 7,820,000[39] Business Strategy and Outlook - The core business segments include asset advisory and valuation services, corporate services and consulting, media advertising services, and financial services[23][24][25][27] - The group expects stable demand for asset advisory and corporate consulting services in the Greater China region, driven by companies expanding their scale and complexity[43] - The financial services segment is anticipated to remain stable in the coming year, with a focus on monitoring credit risk and enhancing competitiveness[43] - The group aims to maintain a diversified investment portfolio and closely monitor investment performance and market trends to adjust its investment strategy accordingly[40] - The group will continue to seek investment and business opportunities to achieve sustainable growth and enhance profitability for shareholders[43] - The group plans to actively adjust its business strategies in response to changes in the media advertising industry due to the impact of the COVID-19 pandemic[43] Corporate Governance - The company did not declare any dividends for the period, consistent with the previous year[18] - The company’s capital structure remained unchanged during the period[36] - The company has complied with the corporate governance code, except for the separation of roles between the chairman and CEO[56] - The audit committee has reviewed the unaudited condensed consolidated results and confirmed compliance with applicable accounting standards and GEM listing rules[58] Shareholder Information - Laberie Holdings Limited and 財訊傳媒 each hold 56,000,000 shares, representing 24.02% of the total issued shares as of June 30, 2023[50] - The total number of issued shares is 233,182,344 as of June 30, 2023[53] - The company has not redeemed any shares listed on GEM during the period[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（「聯交所」）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。 Asia-Pac Financial Investment Company Limited 亞 太 金 融 投 資 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8193） 截至2023年6月30日止三個月的第一季度業績公告 亞太金融投資有限公司（「本公司」）董事（「董事」）會（「董事會」）公佈本公司及其 附屬公司截至2023年6月30日止三個月的未經審核簡明綜合業績。本公告載列本公 司2023年第一季度報告(「第一季度報告」)全文，符合聯交所GEM證券上市規則 （「GEM上市規則」）內有關第一季度業績初步公告附載資料的相關規定。 載有GEM上市規則規定資料之第一季度報告之印刷本將以GEM上市規則規定的 方式於適當時候寄發予本公司股東。 承董事會命 亞太金融投資有限公司 執行董事兼董事總經理 葉國光 香港，2023年8月9日 於本公告日期，董事會包括執行董事葉國光先生（董事總 ...

Financial Performance - The company recorded total revenue of approximately HKD 31,800,000 for the fiscal year, a decrease of about 38.6% compared to the previous fiscal year[11]. - The loss attributable to the company's owners was approximately HKD 38,500,000, down from HKD 44,800,000 in the previous fiscal year[11]. - The cost of services provided decreased to approximately HKD 8,900,000, a reduction of about 60.4% from HKD 22,500,000 in the previous year[15]. - Other income increased by approximately 40% to HKD 2,100,000, primarily due to the recognition of waived interest expenses of about HKD 800,000[15]. - Administrative expenses were approximately HKD 24,900,000, a decrease of about 17% from HKD 30,000,000 in the previous year, attributed to cost control measures[15]. - The fair value loss of financial assets recognized in profit or loss for the year amounted to approximately HKD 6,800,000, compared to a gain of approximately HKD 900,000 in 2022, indicating a significant decline[16]. - Financial costs for the year were approximately HKD 2,200,000, an increase of about 15.8% from approximately HKD 1,900,000 in 2022, primarily due to increased interest expenses on other borrowings[16]. - Revenue from asset advisory and valuation services decreased by approximately 42.3%, from approximately HKD 39,700,000 in the year ended March 31, 2022, to approximately HKD 22,900,000[17]. - Revenue from corporate services and consulting services increased by approximately 20.0%, reaching about HKD 600,000 compared to approximately HKD 500,000 in 2022, driven by increased demand for consulting services[19]. - The financial services segment contributed approximately HKD 6,800,000 in revenue, a decrease of about 23.6% from approximately HKD 8,900,000 in 2022, attributed to a reduction in outstanding loan balances[22]. - The company reported a total comprehensive loss of HKD 39,033,000 for the year, compared to a loss of HKD 46,707,000 in 2022, indicating an improvement of 16.5%[197]. - The operating loss for the year was HKD 25,046,000, slightly higher than the loss of HKD 24,690,000 in 2022[195]. - Basic loss per share for the year was HKD 16.52, compared to HKD 19.20 in the previous year, reflecting a reduction in loss per share[197]. Assets and Liabilities - As of March 31, 2023, the net loan portfolio was approximately HKD 101,400,000, with loans to individual borrowers ranging from HKD 300,000 to HKD 8,000,000, and interest rates between 6% and 15%[26]. - The expected credit loss provision for receivables was approximately HKD 17,400,000 for the year ended March 31, 2023, reflecting economic downturn and uncertainty in the economic outlook[28]. - As of March 31, 2023, the group's bank balance and cash amounted to approximately HKD 2,600,000, down from HKD 4,500,000 in 2022[34]. - The group's net current assets as of March 31, 2023, were approximately HKD 105,200,000, an increase from HKD 75,900,000 in 2022[34]. - The current ratio as of March 31, 2023, was approximately 3.5, compared to 2.8 in 2022[34]. - Total borrowings, including loans and promissory notes, were approximately HKD 36,500,000 as of March 31, 2023, compared to HKD 35,700,000 in 2022[35]. - The net asset liability ratio as of March 31, 2023, was approximately 0.41, up from 0.26 in 2022[35]. - The fair value of financial assets measured at fair value through profit or loss was approximately HKD 47,400,000 as of March 31, 2023, down from HKD 53,600,000 in 2022[42]. - The group recorded an unrealized loss of approximately HKD 6,800,000 for the year, compared to an unrealized gain of approximately HKD 500,000 in 2022[43]. - The group’s accounts receivable amounted to approximately HKD 77,763,000, with an expected credit loss provision of about HKD 23,638,000, representing around 48% of total assets[179]. - The goodwill on the consolidated balance sheet as of March 31, 2023, was approximately HKD 8,792,000[182]. - Total non-current assets decreased from HKD 79,442 thousand in 2022 to HKD 14,581 thousand in 2023, a decline of approximately 81.7%[199]. - Current assets increased from HKD 117,968 thousand in 2022 to HKD 147,376 thousand in 2023, an increase of approximately 25%[199]. - Total current liabilities remained relatively stable, increasing slightly from HKD 42,063 thousand in 2022 to HKD 42,174 thousand in 2023[199]. - Net current assets rose from HKD 75,905 thousand in 2022 to HKD 105,202 thousand in 2023, an increase of about 38.5%[199]. - Total assets less current liabilities decreased from HKD 155,347 thousand in 2022 to HKD 119,783 thousand in 2023, a decline of approximately 22.9%[199]. Corporate Governance - The board of directors held four meetings and one annual general meeting during the year[66]. - The board consists of two executive directors and three independent non-executive directors as of the year-end[65]. - The board of directors attended all meetings, with attendance rates of 100% for all executive directors and independent non-executive directors[67]. - The company has three independent non-executive directors, ensuring compliance with GEM listing rules regarding independence and qualifications[68]. - The board has mechanisms in place to ensure independent viewpoints are obtained, enhancing accountability and transparency[69]. - The roles of chairman and CEO are currently held by the same individual, Mr. Ye Guo Guang, which the board believes provides strong and consistent leadership[72]. - The remuneration committee held one meeting this year to review and recommend compensation policies for directors and senior management[78]. - Independent non-executive directors are required to be re-elected at least every three years, ensuring regular assessment of their independence[75]. - The company emphasizes continuous professional development for all directors, encouraging attendance at relevant seminars and training[77]. - The company maintains high standards of corporate governance and regularly reviews its governance practices[73]. - The board consists of a diverse group of directors, with no significant relationships among them, ensuring independent decision-making[71]. - The company has established a risk management policy and adopted a three-tier risk management approach to identify, assess, and manage various risks[95]. - The audit committee held 5 meetings during the year to review accounting principles, internal controls, and financial reporting matters[86]. - The independent auditor's fees for audit services amounted to approximately HKD 580,000 for the year[93]. - The independent auditor's report confirmed that the consolidated financial statements fairly reflect the group's financial position as of March 31, 2023[176]. - The group has undergone changes in independent auditors over the past three years, with the latest appointment being Changqing (Hong Kong) CPA Limited[173]. - Key audit matters identified include the impairment of accounts receivable and goodwill[178]. - The expected credit loss model applied to accounts receivable involves significant judgment and complexity, particularly in assessing credit quality deterioration risks[179]. - The group’s financial statements were prepared in accordance with the Hong Kong Financial Reporting Standards[176]. - The independent auditor's report will be presented for reappointment at the upcoming annual general meeting[174]. - The audit procedures included evaluating the internal controls over credit policies and assessing the reasonableness of management's judgments regarding credit risk[180]. - The group’s management is responsible for assessing potential goodwill impairment annually, which involves significant judgment[182]. Employee and Stakeholder Relations - The total employee cost for the year was approximately HKD 9,800,000, an increase from approximately HKD 9,400,000 in 2022, with 19 employees as of March 31, 2023, down from 21 in 2022[50]. - The company has maintained a strong focus on employee welfare, providing medical and dental insurance, as well as training sponsorship[118]. - There were no significant disputes or controversies with business partners during the year, reflecting stable stakeholder relationships[118]. - The company emphasizes a commitment to sustainable development and has organized various recreational activities for employees to promote work-life balance[118]. - The company has established a whistleblowing policy for employees, customers, and suppliers to report concerns about misconduct confidentially[99]. - The company maintains high transparency to enhance investor relations, providing timely disclosures through its annual, interim, and quarterly reports[102]. - The company has reviewed its shareholder communication policy and found it effective for the current year[105]. - The company is committed to complying with all relevant laws and regulations in Hong Kong and China for the current year[115]. Dividend Policy - The company did not recommend the payment of a final dividend for the current year, consistent with the previous year where no dividend was paid[111]. - The company has adopted a dividend policy where any dividend payment will be at the discretion of the board, based on operating performance, cash flow, and financial condition[98]. Shareholder Information - As of March 31, 2023, the total number of issued shares is 233,182,344[148]. - Laberie Holdings Limited and 財訊傳媒集團有限公司 each hold 56,000,000 shares, representing 24.02% of the issued shares[146]. - 3,108,500 shares are held by Brilliant One Holdings Limited, which is wholly owned by GC Holdings Limited[147]. - The total shareholding of the directors and top five highest-paid individuals amounts to 5,440,323 shares, representing approximately 2.33% of the issued shares[142]. - The company has not redeemed any of its GEM listed shares during the year, nor did it purchase or sell any related shares[122]. - The company has not entered into any significant contracts with its controlling shareholders during the year[139]. - The company has a total of 14 employees as of March 31, 2023, with a gender composition of approximately 28.6% male and 71.4% female[90]. - The company aims to appoint at least one director of a different gender by December 31, 2024, in compliance with GEM listing rules[88]. - The company has a diversity policy for board members, considering factors such as gender, age, and professional experience[88]. - The company’s board currently consists of members from diverse backgrounds, although it is currently single-gender[88]. - The monthly remuneration for independent non-executive directors was adjusted from HKD 12,000 to HKD 6,000 during the year[171]. - The company has no stock-linked agreements or arrangements in place during the year, aside from the stock option plan[168]. Stock Options - The company has established a new share option plan as of September 30, 2021, to reward directors and eligible employees[130]. - The exercise price for stock options granted to executive directors is HKD 0.275 per share, valid from July 7, 2022, to July 6, 2024[147]. - The old stock option plan expired on May 17, 2021, and no further options will be granted under this plan[155]. - The new stock option plan was approved on September 30, 2021, and is valid for ten years[155]. - The fair value of the stock options granted on July 7, 2022, is approximately HKD 2,766,000, which has been deducted as share-based compensation expense in the current year's profit and loss[159]. - The total number of stock options available for grant under the new plan at the beginning and end of the year was 116,591,172 and 23,318,234, respectively[161]. - The total number of shares that may be issued under all stock option plans for the year is 23,318,234, representing about 10.0% of the issued shares[165]. - The exercise price for the stock options granted is HKD 0.055, with an expected volatility of 107.843%[158]. - The company has not granted, exercised, canceled, or expired any stock options under the old and new plans during the year, except as disclosed[161]. - The total number of unexercised stock options at the end of the year was 108,390,884, with 39,621,942 options expired[161]. - The company maintained a sufficient public float, with 25% of the issued shares held by the public throughout the year[169]. - The company’s management has made adjustments to the exercise price and number of stock options due to the completion of a share consolidation effective August 31, 2022[163].

香港交易及結算所有限公司及香港聯合交易所有限公司（「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 公告全部或任何部份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。 Asia-Pac Financial Investment Company Limited 亞 太 金 融 投 資 有 限 公 司 （於開曼群島註冊成立的有限公司） （股份代號：8193） 截至2023年3月31日止年度的年度業績公告 亞太金融投資有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然公佈本公司 及其附屬公司截至2023年3月31日止年度的經審核綜合業績。載有本公司2023年年 報（「該年報」）全文的本公告符合聯交所GEM證券上市規則（「GEM上市規則」） 內有關年度業績初步公告附載資料的相關規定。 該年報之印刷版本（當中載有GEM上市規則所規定的資料）將按GEM上市規則所 規定之方式於適當時候寄發予本公司股東。 承董事會命 亞太金融投資有限公司 執行董事兼董事總經理 葉國光 香港，2023年6月28日 於本公告日期，董事會成員包括執行董事葉國光先生（董事總經理）及鄔迪 ...

Financial Performance - For the three months ended December 31, 2022, total revenue was HKD 5,175,000, an increase of 21.4% compared to HKD 4,261,000 in the same period of 2021[6]. - Loan interest income for the nine months ended December 31, 2022, was HKD 5,126,000, down 23.7% from HKD 6,718,000 in the previous year[6]. - The company reported a net loss of HKD 25,789,000 for the three months ended December 31, 2022, compared to a profit of HKD 5,484,000 in the same period of 2021[6]. - Total comprehensive loss for the nine months ended December 31, 2022, was HKD 5,081,000, a decrease from a profit of HKD 9,759,000 in the same period of 2021[7]. - The gross profit for the nine months ended December 31, 2022, was HKD 14,226,000, an increase of 10.9% from HKD 12,813,000 in the previous year[6]. - The basic and diluted loss per share for the three months ended December 31, 2022, was HKD (10.80), compared to earnings of HKD 2.43 in the same period of 2021[7]. - Other income for the nine months ended December 31, 2022, was HKD 1,275,000, an increase of 10.8% from HKD 1,151,000 in the previous year[6]. - For the three months ended December 31, 2022, the company reported a pre-tax loss of approximately HKD 25,190,000 compared to a profit of HKD 5,662,000 for the same period in 2021[21]. - For the nine months ended December 31, 2022, the pre-tax profit was approximately HKD 2,869,000, down from HKD 9,763,000 in the same period of 2021, indicating a decline of about 70.6%[21]. - The fair value loss on financial assets recognized in profit or loss was HKD 22,684,000 for the three months ended December 31, 2022, compared to a gain of HKD 8,033,000 in the same period of 2021[16]. - The total comprehensive loss for the period was HKD 5,081,000, compared to a total comprehensive income of HKD 9,759,000 for the same period in 2021[24]. - The group recorded revenue of approximately HKD 26,500,000 for the period, an increase of about 34.5% compared to HKD 19,700,000 for the same period last year[33]. - The cost of sales for the period was approximately HKD 12,300,000, reflecting an increase of about 78.3% from HKD 6,900,000 in the previous year[33]. - The net fair value gain on financial assets measured at fair value through profit or loss was approximately HKD 1,700,000, significantly lower than HKD 19,000,000 in the previous year[34]. - The group reported a total comprehensive loss attributable to owners of approximately HKD 5,100,000, compared to a profit of HKD 9,800,000 for the same period last year[34]. Expenses and Cost Management - The company’s marketing and administrative expenses for the nine months ended December 31, 2022, were HKD 19,728,000, a decrease of 11.5% from HKD 22,137,000 in the previous year[6]. - Marketing and administrative expenses decreased by approximately 10.9% to HKD 19,700,000 from HKD 22,100,000 in the same period last year due to cost control measures[33]. - The company incurred depreciation expenses of HKD 127,000 for owned assets and HKD 164,000 for right-of-use assets in the three months ended December 31, 2022, compared to HKD 85,000 and HKD 164,000 respectively in 2021[16]. - The interest expense on bank and other borrowings decreased to HKD 19,000 in the three months ended December 31, 2022, from HKD 1,019,000 in the same period of 2021, representing a decline of approximately 98.1%[14]. Corporate Governance and Management - The company did not declare any dividends for the period, consistent with the previous year[20]. - The company has complied with the corporate governance code, except for the separation of roles between the chairman and CEO[58]. - The audit committee reviewed the unaudited condensed consolidated results and confirmed compliance with applicable accounting standards[61]. - The board believes that having the same individual serve as both chairman and CEO will provide strong and consistent leadership[60]. - The board of directors includes executive directors Ye Guoguang and Wu Di, along with independent non-executive directors Shi Weijie, Su Guoxin, and Deng Weiji[62]. - No significant management or administrative contracts were established during the period[55]. - The company did not repurchase any shares listed on GEM during the period[57]. Shareholder Information - As of December 31, 2022, the total number of issued shares is 233,182,344[51]. - Mr. Ye holds 3,108,500 shares and 2,331,823 related shares, totaling 5,440,323 shares, representing approximately 2.33% of issued shares[51]. - Laberie Holdings Limited and Financial Media Group Limited each hold 56,000,000 shares, accounting for 24.02% of the issued shares[52]. - The exercise price for options granted to Mr. Ye and Mr. Wu is HKD 0.275 per share, valid from July 7, 2022, to July 6, 2024[51]. - The exercise price for options granted to Mr. Su and Mr. Tang is HKD 0.755 per share, valid from March 31, 2020, to March 30, 2023[51]. Strategic Focus and Market Outlook - The company continues to focus on investment holding and financial services, with no new product launches or significant market expansions reported in the current quarter[9]. - The company’s core business segments include asset advisory services, corporate services, media advertising, and financial services, indicating a diversified operational focus[27]. - The group anticipates stable demand for professional business services in the Greater China region, driven by ongoing corporate expansions and market complexities[45]. - The financial services segment is expected to remain stable in the coming years, with the group focusing on enhancing competitiveness and seeking investment opportunities[45]. - The group plans to implement cost control measures and actively adjust business strategies in response to the ongoing impacts of the COVID-19 pandemic[45]. - There were no significant events related to the company's business or financial performance that required the attention of the board after the reporting period[25]. Reporting and Compliance - The report is dated February 8, 2023, indicating the latest financial updates and strategic directions[62]. - The third quarter report for 2022 is referenced, suggesting ongoing financial performance evaluation[63].