Financial Performance - Total revenue for the six months ended September 30, 2024, was HKD 10,864,000, a decrease of 28.5% compared to HKD 15,202,000 for the same period in 2023[12]. - The company reported a gross profit of HKD 5,921,000, down 42.5% from HKD 10,360,000 in the previous year[12]. - The loss before tax for the period was HKD 1,230,000, significantly improved from a loss of HKD 15,115,000 in the same period last year[12]. - The net loss for the period was HKD 1,552,000, compared to a net loss of HKD 15,463,000 in the previous year, indicating a substantial reduction in losses[12]. - Financial income from loans decreased to HKD 2,473,000, down 16.1% from HKD 2,950,000 in the prior year[12]. - Other income fell to HKD 8,391,000, a decline of 31.5% from HKD 12,252,000 in the same period last year[12]. - Marketing and administrative expenses were reduced to HKD 7,164,000, down 21.1% from HKD 9,090,000 in the previous year[12]. - The fair value gain on financial assets was HKD 718,000, a significant recovery from a loss of HKD 15,668,000 in the previous year[12]. - The company reported a loss attributable to owners of HKD (1,133) thousand for the six months ended September 30, 2024, compared to a loss of HKD (15,099) thousand for the same period in 2023, representing a significant improvement[14]. - The basic and diluted loss per share decreased to HKD (0.40) from HKD (5.40) year-over-year, indicating a reduction in losses per share[14]. Assets and Liabilities - Total non-current assets as of September 30, 2024, were HKD 331 thousand, a decrease from HKD 362,825 thousand as of March 31, 2024[16]. - Current assets increased to HKD 101,318 thousand from HKD 58,396 thousand, reflecting a growth of approximately 73.5%[16]. - Current liabilities rose to HKD 62,630 thousand from HKD 45,490 thousand, indicating an increase of about 37.7%[16]. - The total equity attributable to owners of the company increased to HKD 31,188 thousand from HKD 27,679 thousand, reflecting a growth of approximately 12.1%[18]. - The company’s cash and cash equivalents at the end of the period were HKD 5,655 thousand, compared to HKD 3,892 thousand at the end of the previous period[24]. - The aging analysis of trade receivables as of September 30, 2024, shows a total of HKD 10,344,000, with HKD 5,070,000 overdue between 181 to 365 days[58]. - The company’s loan portfolio as of September 30, 2024, included HKD 36,625,000 in loans overdue between 181 to 365 days and HKD 16,800,000 overdue for more than 365 days[61]. - The total borrowings of the group, including loans and promissory notes, were approximately HKD 36,500,000 as of September 30, 2024, down from HKD 38,700,000 as of March 31, 2024[106]. - The net asset liability ratio was 0.9 as of September 30, 2024, improved from 1.2 as of March 31, 2024[106]. Cash Flow - The net cash generated from operating activities was HKD 1,251 thousand for the six months ended September 30, 2024, compared to HKD 1,582 thousand in the prior year[24]. - The company reported a net increase in cash and cash equivalents of HKD 2,312 thousand, up from HKD 1,243 thousand in the same period last year[24]. - The group’s cash and bank balance as of September 30, 2024, was approximately HKD 5,700,000, an increase from HKD 3,400,000 as of March 31, 2024[104]. Revenue Breakdown - Revenue from asset advisory and valuation services for the six months ended September 30, 2024, was HKD 6,908,000, a decrease from HKD 10,916,000 for the same period in 2023, representing a decline of approximately 36.5%[48]. - The financial services segment generated revenue of HKD 2,473,000 for the six months ended September 30, 2024, compared to HKD 2,950,000 in the same period of 2023, reflecting a decline of approximately 16.1%[48]. - Revenue from media advertising services was HKD 511,000 for the six months ended September 30, 2024, compared to HKD 300,000 in the same period of 2023, representing an increase of approximately 70.7%[48]. - Revenue from corporate services and consulting was HKD 972,000 for the six months ended September 30, 2024, down from HKD 1,036,000 in 2023, reflecting a decrease of about 6.2%[48]. Corporate Governance - The company has complied with the GEM Listing Rules Appendix C1 Corporate Governance Code, except for rule C.2.1, which requires the roles of Chairman and CEO to be separate[142]. - The current board of directors is of a single gender, and the nomination committee aims to appoint at least one director of a different gender by December 31, 2024, in accordance with GEM Listing Rule 17.104[144]. - The audit committee has reviewed the unaudited condensed consolidated results and believes they have been prepared in accordance with applicable accounting standards and GEM Listing Rules[145]. Future Outlook - The company plans to continue focusing on cost management and operational efficiency to improve financial performance in the future[11]. - The group will closely monitor credit risk and continue to enhance competitiveness to ensure an appropriate balance between returns and risks in a rapidly changing industry and economy[84]. - The group has no plans for significant investments or capital assets beyond those disclosed in the interim report as of September 30, 2024[85]. Shareholder Information - The total number of issued shares as of September 30, 2024, is 279,812,344[1]. - Brilliant One Holdings Limited holds 3,108,500 shares, representing approximately 1.11% of the total issued shares[2]. - Laberie Holdings Limited and 财讯传媒集团有限公司 each hold 56,000,000 shares, accounting for 20.01% of the total issued shares[3]. - 茹晓鴿女士 holds 46,630,000 shares, which is 16.66% of the total issued shares[4]. - The total number of unexercised share options available under the new plan as of September 30, 2024, is 23,318,234[5]. - No share options were granted, exercised, canceled, or expired during the reporting period[6]. - The company did not repurchase any shares listed on GEM during the reporting period[7]. - There were no management or administrative contracts established during the reporting period, aside from service contracts with directors or full-time employees[8]. - All directors confirmed compliance with the trading code during the reporting period[9]. - No interests in competing businesses were reported by directors or major shareholders during the period[10].

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 於本公告日期，董事會包括執行董事葉國光先生（董事總經理）及鄔迪先生；以及獨立非 執行董事石偉杰先生、蘇國欣先生及鄧偉基先生。 （於開曼群島註冊成立的有限公司） （股份代號：8193） 董事會會議日期 亞太金融投資有限公司（「本公司」）宣佈，本公司謹訂於二零二四年十一月二十八日 （星期四）舉行董事（「董事」）會會議，藉以（其中包括）考慮及批准本公司及其附 屬公司截至二零二四年九月三十日止六個月之未經審核綜合財務業績以供發佈及考慮宣 派中期股息（如有）。 代表 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，二零二四年十一月十八日 本公告的資料乃遵照聯交所GEM證券上市規則而刊載，旨在提供有關本公司之資料；董 事願共同及個別對本公告承擔全部責任。董事在作出一切合理查詢後，確 ...

Financial Performance - The company reported a significant increase in revenue, achieving a total of $XX million for the fiscal year, representing a YY% growth compared to the previous year[15]. - The company reported a total comprehensive loss attributable to owners of the company of HKD 52,664,000 for the year ended March 31, 2024, compared to a loss of HKD 39,018,000 for the previous year, representing an increase of approximately 35%[53]. - Total revenue for the year ended March 31, 2024, was HKD 29,490,000, a decrease of 7.4% from HKD 31,825,000 in the previous year[84]. - The company reported a gross profit of HKD 20,676,000, down from HKD 22,965,000, reflecting a decline of 10.0%[84]. - Operating loss for the year was HKD 50,907,000, compared to a loss of HKD 36,309,000 in the previous year, indicating a significant increase in losses[84]. - The total comprehensive loss for the year amounted to HKD 53,541,000, up from HKD 39,033,000, representing a 37.3% increase[84]. - The company reported a pre-tax loss of HKD 53,101,000 for 2024, compared to a loss of HKD 38,465,000 in 2023, indicating a deterioration in performance[117]. Assets and Liabilities - The company’s non-current assets decreased from HKD 55,632,000 in 2023 to HKD 14,581,000 in 2024, a decline of approximately 74.9%[54]. - The company’s current liabilities increased from HKD 42,174,000 in 2023 to HKD 45,490,000 in 2024, an increase of approximately 7.7%[54]. - The company’s total assets less current liabilities decreased from HKD 119,783,000 in 2023 to HKD 68,538,000 in 2024, a decrease of approximately 42.7%[54]. - The company’s investment in intangible assets decreased significantly from HKD 1,880,000 in 2023 to HKD 750,000 in 2024, a decline of approximately 60%[54]. - The company’s trade receivables increased from HKD 9,290,000 in 2023 to HKD 10,082,000 in 2024, an increase of approximately 8.5%[54]. - The company recorded an impairment loss on goodwill of HKD 8,792,000, down from HKD 11,263,000 in 2023, showing a slight improvement in asset valuation[117]. Cash Flow and Liquidity - Cash flow from operating activities for the year was not detailed but is critical for assessing liquidity[57]. - The company maintained a capital reserve of HKD 5,359,000 as of March 31, 2024[56]. - Cash generated from operating activities was HKD 1,691,000, significantly up from HKD 201,000 in the previous year, indicating improved cash flow management[117]. - Operating cash flow before changes in working capital was HKD 1,605,000, down from HKD 3,487,000 in the previous year, reflecting a decline in operational efficiency[117]. Strategic Outlook - The company provided a positive outlook for the next fiscal year, projecting revenue growth of BB% and an increase in user engagement metrics[15]. - New product launches are expected to contribute to revenue, with an estimated impact of CC million in the upcoming quarter[15]. - Market expansion plans include entering EE new markets, which are anticipated to drive additional revenue streams[15]. - The company is considering strategic acquisitions to bolster its market position, with potential targets identified in the industry[15]. - A new marketing strategy has been implemented, focusing on digital channels, which is expected to increase customer acquisition by FF%[15]. - The company has established partnerships with key industry players to enhance its service offerings and expand its customer base[15]. Employee and Operational Metrics - As of March 31, 2024, the group employed 18 employees, with total employee costs approximately HKD 7,100,000, down from HKD 9,800,000 in 2023[153]. - Administrative expenses decreased to HKD 21,300,000 from HKD 24,894,000, showing a reduction of 14.0%[84]. Investment Performance - The group maintains a diversified investment portfolio and closely monitors investment performance and market trends to adjust its investment strategy[165]. - The group recorded an unrealized loss of approximately HKD 19,100,000 for the year, compared to HKD 6,800,000 in 2023, due to fluctuations in the stock market environment[165]. - The group holds an investment in Huilong Holdings Limited, representing 1.86% of total shares with a fair value of HKD 6,427,000 as of March 31, 2024[164]. - The total investment cost for Huilong Holdings Limited is HKD 18,176,000, with an unrealized loss of HKD 11,072,000 recorded[164]. - The fair value of the group's investments accounted for less than 5% of total assets as of March 31, 2024[165]. Credit Risk and Impairment - The group assesses credit risk based on existing or anticipated adverse changes in business, financial, or economic conditions that may significantly reduce the debtor's ability to meet its obligations[176]. - The group recognizes expected credit losses for trade receivables over the entire period, using a provision matrix based on past credit loss experience[174]. - The company has experienced a significant increase in credit risk for specific financial instruments due to deteriorating external market indicators[200]. - The company has a history of no overdue payments, indicating a stable financial condition of counterparties[177]. Accounting Policies and Standards - The company has made adjustments in accounting policies due to new Hong Kong Financial Reporting Standards, which may impact future financial reporting[91]. - The group employed new and revised Hong Kong Financial Reporting Standards effective from April 1, 2023, with no significant impact on the financial position and performance for the current and prior years[120]. - The company has a policy to conduct annual impairment reviews for intangible assets with indefinite useful lives or not yet available for use[195].

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。 截至2024年3月31日止年度的年度業績公告 該年報（當中載有GEM上市規則所規定的資料）將於聯交所網站(www.hkexnews.hk)及 本公司網站(www.gca.com.hk)刊載，並於適當時候寄發予本公司股東。 香港，2024年6月28日 本公告的資料乃遵照GEM 上市規則而刊載，旨在提供有關本公司的資料；董事願 就本公告共同及個別地承擔全部責任。董事在作出一切合理查詢後，確認就其所 知及所信，本公告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且 並無遺漏任何其他事項，足以令致本公告所載任何陳述或本公告產生誤導。 香港聯合交易所有限公司（「聯交所」）GEM的特色 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主板買賣的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。 本報告乃遵照聯交所GEM證券上市規則（「GEM上市規則 ...

Financial Performance - For the six months ended September 30, 2023, total revenue was HKD 15,202, a decrease of 28.6% compared to HKD 21,339 in the same period of 2022[11]. - Loan interest income for the six months ended September 30, 2023, was HKD 2,950, down 13.1% from HKD 3,394 in 2022[11]. - The company reported a loss of HKD 15,463 for the six months ended September 30, 2023, compared to a profit of HKD 21,990 in the same period of 2022[12]. - The fair value loss on financial assets for the six months ended September 30, 2023, was HKD 15,668, compared to a gain of HKD 24,398 in 2022[11]. - The company reported a total comprehensive loss of HKD 15,762 for the six months ended September 30, 2023, compared to a total comprehensive income of HKD 20,739 in 2022[12]. - The company reported a pre-tax loss of HKD 15,668,000 for the six months ended September 30, 2023, compared to a gain of HKD 24,398,000 in the same period of 2022[36]. - The net loss attributable to the company's owners was approximately HKD 15,100,000, compared to a profit of HKD 22,300,000 in the same period last year[67]. Assets and Liabilities - Total assets decreased from HKD 147,376 as of March 31, 2023, to HKD 115,054 as of September 30, 2023[14]. - The company's cash and bank balances increased to HKD 3,892 as of September 30, 2023, from HKD 2,553 as of March 31, 2023[14]. - The net current assets decreased from HKD 105,202 as of March 31, 2023, to HKD 69,736 as of September 30, 2023[14]. - As of September 30, 2023, the company's net asset value decreased to HKD 67,513,000 from HKD 83,275,000 as of March 31, 2023, representing a decline of approximately 19%[15]. - The total equity attributable to the owners of the company decreased to HKD 64,945,000 from HKD 80,343,000, reflecting a reduction of about 19%[17]. - The company’s total liabilities as of September 30, 2023, were HKD 35,878,000, slightly down from HKD 36,508,000 as of March 31, 2023[15]. - The total loans receivable as of September 30, 2023, amounted to HKD 79,377,000, a decrease from HKD 101,401,000 as of March 31, 2023[48]. Cash Flow - The net cash generated from operating activities for the six months ended September 30, 2023, was HKD 1,582,000, compared to a net cash outflow of HKD 24,000 for the same period in 2022[19]. - The financing activities resulted in a net cash outflow of HKD 340,000 for the six months ended September 30, 2023, compared to a net cash inflow of HKD 763,000 for the same period in 2022[19]. - The company's cash and cash equivalents increased to HKD 3,892,000 as of September 30, 2023, up from HKD 3,851,000 a year earlier, indicating a growth of approximately 1%[19]. - The group's cash and bank balance was approximately HKD 3,900,000 as of September 30, 2023, an increase from approximately HKD 2,600,000 on March 31, 2023[82]. Expenses - The company incurred marketing and administrative expenses of HKD 9,090 for the six months ended September 30, 2023, down from HKD 13,813 in 2022[11]. - Employee costs, including directors' remuneration, amounted to HKD 6,498,000 for the six months ended September 30, 2023, down from HKD 8,618,000 in the previous year[36]. - The total employee costs for the period were approximately HKD 6,500,000, down from HKD 8,600,000 for the six months ended September 30, 2022[88]. Shareholder Information - The total number of issued shares as of September 30, 2023, was 233,182,344[95]. - Laberie Holdings Limited and 財訊傳媒 each held 56,000,000 shares, representing approximately 24.02% of the issued shares[97]. - The company did not declare any dividends for the current period, consistent with the previous year[40]. - The total number of unexercised stock options under the new plan is 23,318,234 shares[102]. - The total number of stock options granted during the period was zero, with no options exercised, canceled, or expired[101]. Corporate Governance - The company has maintained high standards of corporate governance, with regular reviews to ensure compliance with the corporate governance code[109]. - The board of directors has confirmed compliance with the GEM Listing Rules regarding securities trading during the period[103]. - The audit committee has reviewed the unaudited condensed consolidated results and confirmed compliance with applicable accounting standards and GEM Listing Rules[112]. - The company aims to appoint at least one director of a different gender by December 31, 2024, in accordance with GEM Listing Rules[111]. Market and Operational Insights - The company operates four reportable segments: Asset Advisory Services, Corporate Services, Media Advertising Services, and Financial Services, each requiring different technical skills and marketing strategies[28]. - The company’s core business segments include asset advisory services, corporate services, media advertising services, and financial services[55]. - The financial services segment provides personal and commercial loans, with all outstanding loans as of September 30, 2023, being receivables from individual clients[59]. - The group anticipates stable demand for financial services in the coming year, despite challenges from the ongoing impact of the COVID-19 pandemic[70].

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9月30日止六個月的中期業績公告 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9月30日止六個月的未經審核簡明綜合業績。本公告載列本公 司2023年中期報告（「該中期報告」）全文，符合聯交所GEM證券上市規則（「GEM 上市規則」）內有關中期業績初步公告附載資料的相關規定。 該中期報告之印刷版本（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11月7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 - 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 ...