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: | 2025年12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: | DLC Asia Limited | | | | 呈交日期: | 2026年1月2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) | 08210 | 說明 | | | | | | | | | | 法定/註冊股份數目 | | 面值 | | | | 法定/註冊股本 | | 上月底結存 | | | 5,000,000,000 | HKD | | 0.01 | HKD | 50,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | 本月底結存 | ...

Financial Performance - Total revenue for the six months ended September 30, 2025, was HKD 16,962,000, a decrease of 36.9% compared to HKD 26,725,000 for the same period in 2024[11] - Other income for the same period was HKD 287,000, down from HKD 636,000, reflecting a decline of 54.8%[11] - The total comprehensive loss attributable to owners of the company for the period was HKD 9,364,000, compared to a profit of HKD 931,000 in the previous year[11] - The company reported a loss before tax of HKD 9,256,000, a significant decline from a profit of HKD 1,044,000 in the prior year[11] - The company reported a net loss of HKD 9,364 thousand for the six months ended September 30, 2025, compared to a profit of HKD 931 thousand for the same period in 2024[13] - Revenue from commission income as a futures non-clearing broker was HKD 16,962 thousand for the six months ended September 30, 2025, down 36.9% from HKD 26,725 thousand in 2024[20] - Revenue for the six months ended September 30, 2025, decreased to approximately HKD 17.0 million, a decline of about 36.3% compared to HKD 26.7 million for the same period in 2024[42] - The group recorded a loss of approximately HKD 9.4 million for the six months ended September 30, 2025, compared to a profit of HKD 0.1 million for the same period in 2024, primarily due to a decrease in revenue and an increase in impairment losses[50] Expenses and Costs - Employee costs decreased to HKD 15,398,000 from HKD 17,331,000, representing a reduction of 11.2%[11] - Financing costs increased to HKD 115,000 from HKD 53,000, indicating a rise of 117%[11] - Other operating expenses decreased from approximately HKD 8.2 million for the six months ended September 30, 2024, to approximately HKD 6.5 million for the six months ended September 30, 2025, a decline of about 20.7%[48] - The total remuneration for key management personnel for the six months ended September 30, 2025, was HKD 6.5 million, down from HKD 9.8 million for the same period in 2024[40] Assets and Liabilities - As of September 30, 2025, the company's total assets amounted to HKD 81,964 thousand, a decrease from HKD 93,100 thousand as of March 31, 2025[12] - The company's total equity decreased to HKD 76,336 thousand as of September 30, 2025, from HKD 85,700 thousand as of March 31, 2025[12] - Non-current assets totaled HKD 1,509 thousand as of September 30, 2025, down from HKD 5,955 thousand as of March 31, 2025[12] - The company's current liabilities were HKD 4,537 thousand as of September 30, 2025, slightly down from HKD 4,554 thousand as of March 31, 2025[12] - The company’s retained earnings decreased to HKD 20,624 thousand as of September 30, 2025, from HKD 29,988 thousand as of April 1, 2025[13] - Trade receivables as of September 30, 2025, were HKD 6,551,000, slightly down from HKD 6,655,000 as of March 31, 2025[32] Impairment and Provisions - Impairment losses recognized on right-of-use assets amounted to HKD 3,246,000, with no such losses reported in the previous year[11] - The group recognized impairment losses of HKD 500,000 on property and equipment and HKD 3,246,000 on right-of-use assets during the six months ended September 30, 2025[28] - The expected credit loss provision for trade receivables as of September 30, 2025, was HKD 6,000, a decrease from HKD 7,000 as of March 31, 2025[36] - The weighted average expected loss rate for overdue receivables over 90 days increased to 0.45% as of September 30, 2025, compared to 0.66% as of March 31, 2025[35] Cash Flow - Operating cash flow for the six months ended September 30, 2025, was a net outflow of HKD 4,815 thousand, compared to an inflow of HKD 2,661 thousand in 2024[14] - Cash and cash equivalents decreased to HKD 55,057 thousand from HKD 60,396 thousand during the same period[14] - Cash and bank balances amounted to approximately HKD 55.1 million as of September 30, 2025, compared to HKD 60.4 million as of March 31, 2025[51] Shareholder Information - As of September 30, 2025, Oasis Green Ventures Limited and its controlling entities hold approximately 34.75% of the company's ordinary shares, totaling 278,000,000 shares[69] - The total shareholding of major shareholders, including spouse interests, amounts to 294,000,000 shares, representing 36.75% of the company's equity[69] - Jolly Ocean Global Limited, controlled by Shengtu Global Investment Limited, holds 96,000,000 shares, accounting for 12.00% of the company's equity[69] Corporate Governance - The company has complied with the corporate governance code as per GEM Listing Rules during the six months ending September 30, 2025[75] - All directors confirmed compliance with the trading standards set forth in GEM Listing Rules during the reporting period[76] - The audit committee was established on July 30, 2018, in accordance with GEM Listing Rules, consisting of three independent non-executive directors[79] - The audit committee's main responsibilities include reviewing financial information, risk management, and internal control systems[79] - The unaudited condensed consolidated financial statements for the six months ended September 30, 2025, have been reviewed by the audit committee[80] Dividends and Share Options - No dividends were declared or proposed for the six months ended September 30, 2025, consistent with the previous year[25] - The board decided not to declare an interim dividend for the six months ended September 30, 2025[66] - The company has adopted a share option scheme, allowing for the issuance of up to 80,000,000 shares, which represents 10% of the total issued share capital as of the report date[77] - The share option plan remains valid for approximately 3 more years, with no options granted since its adoption[77] Employment - The group employed 29 staff as of September 30, 2025, an increase from 27 staff as of September 30, 2024[65]

| 截至月份: | 2025年11月30日 | | | | 狀態: 新提交 | | --- | --- | --- | --- | --- | --- | | 致：香港交易及結算所有限公司 | | | | | | | 公司名稱: | DLC Asia Limited | | | | | | 呈交日期: | 2025年12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) | 08210 | 說明 | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 5,000,000,000 | HKD | | 0.01 | HKD | | 50,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 ...

Group 1 - The company reported a revenue of HKD 16.962 million for the six months ending September 30, 2025, representing a year-on-year decrease of 36.53% [1] - The company experienced a loss attributable to owners of HKD 9.364 million, marking a shift from profit to loss compared to the previous year [1] - The basic loss per share was HKD 0.0117 [1]

Core Viewpoint - The company reported a significant decline in revenue and incurred a loss for the period ending September 30, 2025, indicating financial challenges ahead [1] Financial Performance - The company achieved revenue of HKD 16.962 million, representing a year-on-year decrease of 36.5% [1] - The loss attributable to equity holders for the period was HKD 9.364 million, compared to a profit of HKD 0.931 million in the same period last year [1] - The basic loss per share was HKD 1.17 [1]

Group 1 - The company reported revenue of HKD 16.962 million for the six months ending September 30, 2025, representing a year-on-year decrease of 36.53% [1] - The company recorded a loss attributable to owners of HKD 9.364 million, marking a shift from profit to loss compared to the previous year [1] - The basic loss per share was HKD 0.0117 [1]

Financial Performance - The company's revenue for the six months ended September 30, 2025, was HKD 16,962,000, a decrease of 36.5% compared to HKD 26,725,000 for the same period in 2024[6] - Total income, including other income, was HKD 17,249,000, down 37.0% from HKD 27,361,000 year-on-year[6] - The company reported a loss before tax of HKD 9,256,000, compared to a profit of HKD 1,044,000 in the previous year[6] - The net loss attributable to shareholders for the period was HKD 9,364,000, compared to a profit of HKD 931,000 in the same period last year[6] - Basic and diluted loss per share was HKD 1.17, compared to earnings of HKD 0.12 per share in the prior year[6] - For the six months ended September 30, 2025, the company reported commission income from futures non-settlement brokerage of HKD 16,962,000, a decrease of 36.8% compared to HKD 26,725,000 for the same period in 2024[16] - The company recorded a loss of approximately HKD 9.4 million for the six months ended September 30, 2025, compared to a profit of HKD 0.1 million for the same period in 2024[45] Cash Flow and Assets - Cash and cash equivalents decreased to HKD 55,057,000 from HKD 60,396,000 at the end of March 2025[9] - Non-current assets decreased significantly from HKD 5,955,000 to HKD 1,509,000, primarily due to impairment losses recognized[7] - Operating cash flow before working capital changes was negative at HKD 4,955,000, compared to positive cash flow of HKD 1,189,000 in the previous year[9] - The company's cash and bank balances were approximately HKD 55.1 million as of September 30, 2025, down from HKD 60.4 million as of March 31, 2025[47] - Trade receivables as of September 30, 2025, amount to HKD 6,551,000, slightly down from HKD 6,655,000 as of March 31, 2025[29] Equity and Liabilities - The company's total equity decreased to HKD 76,336,000 from HKD 85,700,000, reflecting a decline in retained earnings[7] - The total lease liabilities as of September 30, 2025, amount to approximately HKD 3,453,000, a decrease from HKD 4,043,000 as of March 31, 2025[26] - The company had no interest-bearing debt as of September 30, 2025, indicating a debt-free status[47] Operational Focus and Strategy - The company plans to focus on cost management and operational efficiency to improve financial performance in the upcoming periods[5] - The company’s operational focus remains on providing brokerage services, with all assets and major revenues sourced from Hong Kong[17] - The decrease in revenue was primarily attributed to reduced trading volumes on the Hong Kong Stock Exchange and in over-the-counter transactions[39] Employee and Expenses - Employee costs decreased from approximately HKD 17.3 million for the six months ended September 30, 2024, to approximately HKD 15.4 million for the same period in 2025, a reduction of about 11.0%[41] - Other operating expenses fell from approximately HKD 8.2 million to approximately HKD 6.5 million, a decline of about 20.7%, primarily due to decreases in settlement and error expenses[43] Corporate Governance - The company has complied with the corporate governance code as per GEM Listing Rules during the six months ending September 30, 2025[70] - The audit committee, consisting of three independent non-executive directors, has reviewed the unaudited condensed consolidated financial statements for the six months ending September 30, 2025[74] - The audit committee's main responsibilities include reviewing financial information, risk management, and internal control systems[73] Share Capital and Dividends - The company’s issued share capital is HKD 8 million, consisting of 800,000,000 ordinary shares with a par value of HKD 0.01 each[50] - The board has resolved not to declare an interim dividend for the six months ended September 30, 2025[60] - The company did not declare or propose any dividends for the six months ended September 30, 2025, consistent with the previous year[22] Future Outlook - The company has no future significant investment or capital asset plans as of September 30, 2025[54] - There are no known significant matters related to the group's business or financial performance after the reporting date[53]

成員 提名委員會之職權範圍 （「委員會」） DLC Asia Limited 衍 匯 亞 洲 有 限 公 司* （ 於 開 曼 群 島 註 冊 成 立 的 有 限 公 司 ） （股 份 代 號：8210） – 2 – 7. 委員會須： (a) 制定提名政策供董事會考慮，並執行經董事會批准的提名政策；及 (b) 在不影響上述一般性的情況下： (i) 至少每年檢討董事會的架構、人數及成員多元化（包括但不限於 性別、年齡、文化及教育背景、專業經驗、技能、知識及服務任 期方面）、協助董事會維持董事會技能表，並向董事會提出任何 改動建議以執行本公司的企業策略； (ii) 支持本公司定期評估董事會的表現； (iii) 檢討董事會多元化政策的實施情況及成效，包括董事會所訂立 的可量化目標及達成目標的進度，並於本公司年度《企業管治報 告》內披露該政策概要及董事會的檢討結果； (iv) 物色及提名具備適當資格的合適人選擔任董事，不論是填補臨 時空缺或作為董事會新增成員，並甄選或向董事會提出建議以 供董事會批准； (v) 評核獨立非執行董事的獨立性及審視獨立非執行董事就其獨立 性而作出的年度確認； 並在本公司年報《企業管治報告》 ...

於本公告日期，執行董事為蔡文豪先生及吳宇輝先生；非執行董事為劉名揚先生及龐心怡女 士；以及獨立非執行董事為溫賢福先生、柯衍峰先生及吳秉霖先生。 DLC Asia Limited 衍 匯 亞 洲 有 限 公 司* 於 開 曼 群 島 註 冊 成 立 的 有 限 公 司 ） （股 份 代 號：8210） 董事會會議召開日期 衍匯亞洲有限公司（「本公司」）董事（「董事」）會（「董事會」）謹此宣佈，本公司 將於二零二五年十一月二十五日（星期二）舉行董事會會議，其中議程包括考 慮及批准刊發本公司及其附屬公司截至二零二五年九月三十日止六個月之未 經審核中期業績公告，以及考慮派發中期股息（如有）。 承董事會命 衍匯亞洲有限公司 主席 劉名揚 香港，二零二五年十一月十三日 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示，概不對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。 本公告乃遵照香港聯合交易所有限公司GEM證券上市規則而刊載，旨在提供有關本公司的資 料；董事願就本公告共同及個別承擔全部責任。各董事在作出一切合理查 ...

Core Viewpoint - The company expects a significant shift from a profit of approximately HKD 100,000 for the six months ending September 30, 2024, to a loss of about HKD 9.4 million for the six months ending September 30, 2025, primarily due to decreased revenue and increased impairment losses [1]. Financial Performance - The anticipated net loss after tax for the six months ending September 30, 2025, is approximately HKD 9.4 million [1]. - For the six months ending September 30, 2024, the company reported a net profit after tax of about HKD 100,000 [1]. - Revenue is expected to decrease by approximately HKD 9.7 million, correlating with a decline in trading volume [1]. Cost Management - Employee costs are projected to decrease by around HKD 1.9 million, which is also associated with the reduction in trading volume [1]. - The company has recognized an impairment loss of HKD 3.7 million on non-current assets [1].