Financial Performance - The company's revenue for the fiscal year 2023 was approximately HKD 56.9 million, representing a year-on-year growth of 43.3% from HKD 39.7 million in fiscal year 2022[12]. - The company reported a post-tax profit of HKD 3.9 million for fiscal year 2023, a significant improvement from a loss of HKD 8.8 million in fiscal year 2022[8]. - Other income increased from HKD 0 in fiscal year 2022 to approximately HKD 692,000 in fiscal year 2023, primarily due to government subsidies related to the COVID-19 pandemic amounting to HKD 504,000[16]. - The group recorded a profit of approximately HKD 3.9 million in FY2023, compared to a loss of HKD 8.8 million in FY2022, primarily due to revenue growth and reduced depreciation[21]. Revenue Breakdown - The revenue breakdown for fiscal year 2023 included HKD 51.4 million (90.3%) from the Hong Kong Stock Exchange, HKD 0.5 million (0.9%) from the Singapore Exchange, HKD 0.02 million (0.1%) from the European Exchange, and HKD 5.0 million (8.7%) from over-the-counter transactions[14]. Expenses and Costs - Employee costs rose from approximately HKD 28.8 million in fiscal year 2022 to about HKD 36.5 million in fiscal year 2023, an increase of approximately 26.7% driven by bonuses linked to revenue growth[17]. - Other operating expenses increased from approximately HKD 13.8 million in FY2022 to approximately HKD 17.2 million in FY2023, representing a rise of about 24.6%[19]. - Settlement expenses for FY2023 were approximately HKD 5.3 million, up HKD 2.0 million or 60.6% from approximately HKD 3.3 million in FY2022[19]. Assets and Liabilities - Current assets increased to approximately HKD 89.5 million in FY2023 from HKD 82.4 million in FY2022, while current liabilities rose to HKD 8.8 million from HKD 3.6 million[23]. - The current ratio decreased to approximately 10.1 times in FY2023 from 22.7 times in FY2022, indicating a change in financial strength[23]. - Cash and bank balances were approximately HKD 54.6 million in FY2023, slightly up from HKD 53.2 million in FY2022, indicating sufficient resources for operational needs[23]. Management and Governance - The company has a strong management team with extensive experience in the financial services industry, enhancing its operational capabilities[46]. - The group is focused on compliance and risk management, with key executives responsible for overseeing these areas[43][47]. - The company emphasizes the importance of good corporate governance to maintain transparency and accountability, with policies in place to promote business growth[70]. - The board of directors has complied with all provisions of the corporate governance code for the fiscal year 2023[71]. Board Composition and Committees - The board consists of four executive directors and three independent non-executive directors, meeting the GEM listing rules requirements[74]. - The audit committee is tasked with reviewing and supervising the integrity of the group's financial information and reporting[92]. - The nomination committee consists of three members, all of whom are independent non-executive directors, ensuring compliance with GEM listing rules[94]. Risk Management - The board is responsible for risk management and internal control systems, which are designed to manage risks rather than eliminate them[110]. - The company has established risk management procedures and guidelines, with annual self-assessments to ensure compliance with monitoring policies[111]. - No significant internal control deficiencies were reported in the fiscal year 2023, indicating effective risk management practices[111]. Environmental, Social, and Governance (ESG) - The ESG report outlines the company's performance in sustainable development and corporate social responsibility for the period from April 1, 2022, to March 31, 2023[123]. - The company has set multiple ESG performance goals and indicators to enhance its ESG performance[138]. - The board of directors is directly responsible for overseeing ESG-related issues and has engaged an independent consulting firm for materiality assessment[138]. Employee and Workplace Policies - The company reported a total employee count of 26 for the fiscal year 2023, unchanged from the previous year[148]. - The employee turnover rate decreased to 15% in fiscal year 2023 from 27% in fiscal year 2022[150]. - The group implements an 8-hour workday and a 5-day workweek, providing competitive compensation and various employee benefits[153]. Compliance and Ethics - The group has a zero-tolerance policy towards corruption and has organized anti-money laundering training for all licensed employees[160]. - The group complies with all relevant laws and regulations regarding anti-corruption, with no known violations reported during the year[161].

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。 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） 截至二零二三年三月三十一日止年度的 年度業績公告 衍匯亞洲有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及 其附屬公司（統稱「本集團」）截至二零二三年三月三十一日止年度的經審核綜 合年度業績。本公告載有本公司二零二三年年報全文，符合香港聯合交易所有 限公司GEM證券上市規則（「GEM上市規則」）有關隨附年度業績初步公告的資 料的相關規定。本公司二零二三年年報的印刷本將於適當時候按GEM上市規 則所規定的方式寄發予本公司股東，並將於聯交所網站www.hkexnews.hk及本 公司網站www.derivaasia.com可供查閱。 ...

DLC ASIA LIMITED 衍匯亞洲有限公司* 股份代號：8210 （於開曼群島註冊成立之有限公司） 第三季度業績報告 2022 僅供識別 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，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。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的 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報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。 本報告的資料乃遵照《聯交所GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關衍匯 亞洲有限公司（「本公司」）的資料；本公司的董事（「董事」）願就本報告的資料共同及個別地承擔 全部責任。各董事在作出一切合理查詢後，確認就其所深知及所信，本報告所載資料在各重要 方面均屬準確完備 ...

DLC ASIA LIMITED 衍匯亞洲有限公司* 股份代號：8210 （於開曼群島註冊成立之有限公司） 中期報告 2022 2022 C 僅供識別 (incorporated in the Cayman Islands with limited liability) Stock code : 8210 DLC ASIA LIMITED 衍匯亞洲有限公司* INTERIM REPORT M Y CM MY CY CMY K ai16671818197_DLC Asia IR2022 cover op.pdf 1 31/10/2022 上午10:03 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，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。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的 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之內容概不負責，對其準確性 ...

(incorporated in the Cayman Islands with limited liability) Stock code : 8210 DLC ASIA LIMITED 衍匯亞洲有限公司* 2022 DLC ASIA LIMITED 衍匯亞洲有限公司* 股份代號：8210 （於開曼群島註冊成立之有限公司） 第一季度業績報告 2022 僅供識別 董事會 執行董事 劉名揚先生 （主席） 蔡文豪先生 （行政總裁） 吳宇輝先生 邵錦文先生 FIRST QUARTERLY REPORT 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，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。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的 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報告全部 ...

Financial Performance - The company's revenue for the fiscal year 2022 was approximately HKD 39.7 million, a decrease of 26.5% compared to HKD 54.0 million in the fiscal year 2021[9]. - The after-tax loss for the fiscal year 2022 was HKD 8.8 million, up from a loss of HKD 3.5 million in the fiscal year 2021[9]. - The significant one-time impairment loss of HKD 3.4 million contributed to the increased loss in fiscal year 2022[9]. - The group recorded a loss of approximately HKD 8.8 million in FY2022, compared to a loss of HKD 3.5 million in FY2021, with the increase in loss mainly due to revenue decline and impairment losses on property and equipment[22]. - Other income decreased from approximately HKD 1.6 million in FY2021 to approximately HKD 0 in FY2022, a decline of about 100% due to government subsidies received in FY2021 related to COVID-19[18]. Revenue Breakdown - The revenue breakdown for fiscal year 2022 included HKD 34.8 million (87.8%) from the Hong Kong Stock Exchange, HKD 0.6 million (1.5%) from the Singapore Exchange, HKD 0.08 million (0.2%) from the European Exchange, and HKD 4.2 million (10.5%) from over-the-counter trading[16]. Operational Challenges - The company faced challenges due to the ongoing COVID-19 pandemic and sanctions imposed by the U.S. on certain Chinese companies, which significantly impacted client activities and trading volumes[9]. - The trading volume was severely affected by intermittent lockdowns and social distancing measures in Hong Kong[9]. Future Plans and Strategies - The company plans to expand its product offerings and recruit new staff to capture a larger market share despite the anticipated challenges in 2023[10]. - The company aims to maintain a balance between stability and innovation to continue providing quality services to clients and returns to shareholders[10]. - The company is committed to becoming a leading brokerage firm in the region while ensuring sustainable development[10]. Financial Stability - As of March 31, 2022, the current ratio was approximately 22.7 times, up from 17.8 times in the previous year, indicating strong financial stability[24]. - The interest coverage ratio was approximately (58.2) times in FY2022, compared to (38.9) times in FY2021, reflecting sufficient resources to meet operational funding needs[24]. - The group had no significant investments representing 5% or more of total assets as of March 31, 2022[33]. - The group had no contingent liabilities as of March 31, 2022[37]. Employee Costs and Management - Employee costs fell from approximately HKD 39.3 million in FY2021 to approximately HKD 28.8 million in FY2022, a decrease of about 26.7%, primarily due to reduced bonuses in line with the group's revenue decline[19]. - The company has a strong management team with extensive experience in derivatives trading and financial management, including executives with over 15 years of experience in the industry[69][72][74]. - The management team includes a Chief Financial Officer with over ten years of experience in accounting and finance, enhancing the company's financial oversight capabilities[75]. Corporate Governance - The company emphasizes good corporate governance practices to maintain transparency and accountability, adhering to the principles outlined in the corporate governance code[78][79]. - The board of directors consists of a mix of executive and independent non-executive directors, ensuring compliance with GEM listing rules regarding independent board composition[82]. - The company has established a compliance framework to ensure adherence to regulatory requirements and effective risk management practices[76]. - The company supports the division of responsibilities between the Chairman and the CEO to ensure balanced judgment[87]. Environmental, Social, and Governance (ESG) Initiatives - The company is focusing on sustainability initiatives, aiming to reduce carbon emissions by 20% over the next three years[60]. - The board of directors is directly responsible for overseeing ESG-related issues and ensuring compliance with ESG policies[135]. - Total greenhouse gas emissions for the fiscal year 2022 were 46 tons of CO2 equivalent, a decrease from 48 tons in 2021[144]. - The company emphasizes waste reduction and resource efficiency as part of its waste management goals[145]. Employee Development and Safety - The company emphasizes the importance of employee development and provides various training programs to adapt to changing business environments[154]. - The group has maintained a strong focus on employee health and safety, with no recorded work-related fatalities or lost workdays due to injuries over the past three years[156]. - The company has established special work arrangements for extreme weather conditions to ensure employee safety[149]. Customer Satisfaction and Community Engagement - The group has not received any significant complaints regarding its products and services during the year, indicating a high level of customer satisfaction[166]. - The group actively encourages employee participation in charitable and volunteer activities to contribute to community development[168].

Financial Performance - For the nine months ended December 31, 2021, the company's revenue was HKD 29,810,000, a decrease of 28.8% compared to HKD 41,828,000 for the same period in 2020[6] - The company reported a net loss attributable to owners of HKD 4,053,000 for the nine months ended December 31, 2021, compared to a loss of HKD 2,084,000 for the same period in 2020[6] - The basic and diluted loss per share for the nine months ended December 31, 2021, was HKD 0.51, compared to HKD 0.28 for the same period in 2020[6] - Total comprehensive loss for the three months ended December 31, 2021, was HKD 2,508,000, compared to HKD 1,212,000 for the same period in 2020[6] - The group’s total revenue for the three months ended December 31, 2021, was HKD 9,045,000, a decrease of 16.2% from HKD 10,788,000 in the same period of 2020[15] - The group’s total revenue for the nine months ended December 31, 2021, was HKD 29,810,000, a decrease of 28.7% from HKD 41,828,000 in the same period of 2020[15] - The company reported a loss of approximately HKD 4.1 million for the nine months ended December 31, 2021, compared to a loss of HKD 2.1 million for the same period in 2020, indicating an increase in losses due to decreased revenue and other operating expenses[32] - Revenue decreased by approximately 28.7%, from HKD 41.8 million for the nine months ended December 31, 2020, to HKD 29.8 million for the same period in 2021, primarily due to a reduction in trading volume[24] Expenses and Costs - The company incurred employee costs of HKD 21,790,000 for the nine months ended December 31, 2021, down 29.6% from HKD 31,018,000 in the same period of 2020[6] - The company’s depreciation expense for the nine months ended December 31, 2021, was HKD 1,905,000, down from HKD 2,089,000 in the same period of 2020[6] - The company did not report any other income for the nine months ended December 31, 2021, compared to HKD 1,669,000 for the same period in 2020[6] - The company’s financing costs for the nine months ended December 31, 2021, were HKD 59,000, a decrease from HKD 76,000 in the same period of 2020[6] - The group reported a net foreign exchange loss of HKD 44,000 for the nine months ended December 31, 2021, compared to no loss in the same period of 2020[17] - Other operating expenses fell by approximately 18.6%, from HKD 12.4 million to HKD 10.1 million, attributed to decreases in settlement expenses, erroneous account expenses, and legal and professional fees[28] - Interest expenses for overdrafts were HKD 2,000 for the nine months ended December 31, 2021, down from HKD 55,000 in the same period of 2020[17] - The group’s financing costs for lease liabilities increased to HKD 57,000 for the nine months ended December 31, 2021, compared to HKD 21,000 for the same period in 2020[17] Assets and Liabilities - The total assets of the company as of December 31, 2021, were reported at HKD 84,496,000, a decrease from HKD 89,170,000 as of December 31, 2020[7] - The group reported no significant contingent liabilities as of December 31, 2021[42] - As of December 31, 2021, the group had no capital commitments related to property and equipment acquisitions[36] Shareholder Information - The company's issued share capital as of December 31, 2021, is HKD 8 million, comprising 800,000,000 ordinary shares with a par value of HKD 0.01 each[35] - As of December 31, 2021, Oasis Green Ventures Limited holds 278,000,000 shares, representing 34.75% of the company's equity[55] - The total number of shares held by major shareholders, including related interests, amounts to 294,000,000 shares, which is 36.75% of the company's equity[55] - Jolly Ocean Global Limited, owned entirely by 盛圖環球投資有限公司, holds 96,000,000 shares, accounting for 12.00% of the company's equity[60] Corporate Governance - The company has complied with the corporate governance code as per GEM listing rules during the nine months ending December 31, 2021[62] - The audit committee was established on July 30, 2018, and consists of three independent non-executive directors[69] - The audit committee's main responsibilities include reviewing financial information, risk management, and internal control systems[69] - The audit committee has reviewed the unaudited condensed consolidated financial statements for the nine months ended December 31, 2021[70] Dividends and Share Options - No dividends were declared or proposed for the nine months ended December 31, 2021, consistent with the same period in 2020[19] - The board decided not to declare an interim dividend for the nine months ended December 31, 2021[46] - 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[64] - Since the adoption of the share option scheme, no options have been granted under this plan[65] - The company has granted a total of 88,000,000 reward shares under the share reward plan, with 79,600,000 shares having vested as of December 31, 2021[68] Employment and Compensation - The group has 28 employees as of December 31, 2021, with a compensation policy based on performance and market conditions[45] Future Plans and Investments - The company has no future significant investment or capital asset plans as of December 31, 2021[39] - The group has not engaged in any major acquisitions or disposals of subsidiaries, associates, or joint ventures during the nine months ended December 31, 2021[41] - There were no significant investments or acquisitions during the review period[37] Risk Management - The foreign exchange risk is considered minimal as the group's revenue-generating activities are primarily conducted in HKD and USD[43]

Financial Performance - Total revenue for the six months ended September 30, 2021, was HKD 20,765,000, a decrease of 33.3% compared to HKD 31,040,000 for the same period in 2020[11] - The company reported a pre-tax profit of HKD 633,000 for the three months ended September 30, 2021, compared to a profit of HKD 85,000 for the same period in 2020[11] - Basic and diluted earnings per share for the six months ended September 30, 2021, were HKD -0.20, compared to HKD -0.12 for the same period in 2020[11] - The company experienced a net loss attributable to owners of the company of HKD 1,545,000 for the six months ended September 30, 2021, compared to a loss of HKD 872,000 in 2020[11] - The total revenue for the three months ended September 30, 2021, was HKD 11,812,000, a decrease of 15.7% from HKD 13,987,000 in 2020[11] - The company recorded a total comprehensive income of HKD 657,000 for the three months ended September 30, 2021, compared to HKD 6,000 for the same period in 2020[11] - The net loss before tax for the six months ended September 30, 2021, was HKD 1,592 thousand, compared to a loss of HKD 769 thousand for the same period in 2020, indicating a worsening of approximately 106.7%[16] - The company reported a loss attributable to owners of approximately HKD 1,545,000 for the six months ended September 30, 2021, compared to a loss of HKD 872,000 for the same period in 2020[29] - The group recorded a loss of approximately HKD 1.6 million for the six months ended September 30, 2021, compared to a loss of HKD 872,000 for the same period in 2020[59] Cost Management - Employee costs for the six months ended September 30, 2021, were HKD 14,351,000, a decrease of 36.5% from HKD 22,599,000 in 2020[11] - The company has indicated a focus on cost reduction strategies to improve profitability in the upcoming periods[11] - Other operating expenses decreased from approximately HKD 8.7 million to approximately HKD 6.7 million, a decrease of about 23.0%[57] - The total remuneration for key management personnel for the six months ended September 30, 2021, was approximately HKD 7,013,000, a decrease from HKD 10,282,000 in the same period of 2020[49] Assets and Liabilities - As of September 30, 2021, the company's total assets amounted to HKD 90,838 thousand, a decrease from HKD 94,915 thousand as of March 31, 2021, reflecting a decline of approximately 4.3%[13] - The company's cash and cash equivalents decreased to HKD 53,158 thousand from HKD 63,563 thousand, representing a decline of about 16.5%[16] - The company's total equity as of September 30, 2021, was HKD 86,932 thousand, down from HKD 88,299 thousand as of March 31, 2021, a decrease of about 1.5%[13] - The total liabilities decreased to HKD 3,906 thousand as of September 30, 2021, from HKD 6,616 thousand as of March 31, 2021, reflecting a decrease of about 41.0%[13] Share Capital and Incentive Plans - The company has a share capital of HKD 50,000,000 with 800,000,000 shares issued and fully paid as of September 30, 2021[40] - The company issued 30,916,000 shares under the share incentive plan during the six months ended September 30, 2021, compared to 26,448,000 shares in the same period of 2020[14] - The company adopted a share incentive plan on April 4, 2019, aimed at recognizing and rewarding contributions to growth and development, effective for a period of 5 years[44] - A total of 88,000,000 incentive shares have been granted under the share incentive plan, with 79,600,000 shares having vested as of September 30, 2021[94] - The company incurred share-based compensation expenses of approximately HKD 178,000 for the six months ended September 30, 2021, compared to HKD 4,419,000 for the same period in 2020[45] Business Operations - The company focused on providing brokerage services, with all assets and major revenues sourced from Hong Kong[22] - The company's primary business involves providing brokerage services for derivative instruments, with all revenue generated from commission income related to these services[52] - The company plans to continue its focus on expanding its market presence and enhancing its product offerings in the upcoming quarters[17] - The group had no significant investments or acquisitions during the review period[68][71] Compliance and Governance - The company has complied with the corporate governance code as per GEM Listing Rules during the six months ending September 30, 2021[89] - The audit committee was established on July 30, 2018, and consists of three independent non-executive directors, responsible for reviewing financial information and risk management[95] - All directors confirmed compliance with the trading standards set forth in GEM Listing Rules during the reporting period[90] Employee and Management - As of September 30, 2021, the group had a total of 27 employees, a decrease from 29 employees as of September 30, 2020[75] - The company hired three senior licensed brokers to develop the European futures trading market, utilizing approximately HKD 6.5 million for this purpose[77] - The company has made significant progress in its business objectives, including hiring personnel to enhance trading capabilities in various markets[77]

Financial Performance - The company's revenue for the three months ended June 30, 2021, was HKD 8,953,000, a decrease of 47.5% compared to HKD 17,053,000 for the same period in 2020[6] - The total income and other income for the same period was HKD 8,953,000, down 50.1% from HKD 17,881,000 in 2020[6] - The pre-tax loss for the quarter was HKD 2,225,000, compared to a loss of HKD 854,000 in the previous year, representing an increase in loss of 160.5%[6] - The basic and diluted loss per share for the quarter was HKD 0.28, compared to HKD 0.12 in the same quarter of 2020, indicating a worsening of 133.3%[6] - Revenue for the three months ended June 30, 2021, was approximately HKD 9.0 million, a decrease of about 47.4% from approximately HKD 17.1 million for the same period in 2020[24] - Commission income from futures and securities trading was HKD 8,953 thousand for the three months ended June 30, 2021, compared to HKD 17,053 thousand in 2020, representing a decline of approximately 47.4%[13] - The company reported a pre-tax loss of approximately HKD 2,202,000 for the three months ended June 30, 2021, compared to a loss of HKD 878,000 for the same period in 2020[20] - The group recorded a loss of approximately HKD 2.2 million for the three months ended June 30, 2021, compared to a loss of HKD 0.9 million for the same period in 2020, indicating an increase in loss due to reduced revenue[30] Employee Costs - Employee costs decreased to HKD 7,426,000 from HKD 13,385,000, a reduction of 44.5%[6] - Employee costs decreased from approximately HKD 13.4 million for the three months ended June 30, 2020, to approximately HKD 7.4 million for the same period in 2021, a reduction of about 44.8%[27] Equity and Share Capital - The company's total equity as of June 30, 2021, was HKD 86,203,000, slightly down from HKD 88,299,000 at the beginning of the quarter[7] - The company issued shares under the share incentive plan, resulting in a decrease in share premium from HKD 27,578,000 to HKD 22,909,000[7] - The company’s issued share capital remained unchanged at HKD 8 million, comprising 800,000,000 shares as of June 30, 2021[33] - As of June 30, 2021, Oasis Green Ventures Limited holds 278,000,000 shares, representing 34.75% of the company's equity[53] - The total number of shares held by major shareholders, including their spouses, amounts to 294,000,000 shares, which is 36.75% of the company's equity[53] Dividends - The company did not declare or propose any dividends for the three months ended June 30, 2021, and 2020[19] - The company did not declare an interim dividend for the three months ended June 30, 2021[43] Government Subsidies - The company’s total income from government subsidies was HKD 767,000 for the three months ended June 30, 2021, related to COVID-19 relief measures[15] Operating Expenses - Other operating expenses decreased from approximately HKD 4.6 million for the three months ended June 30, 2020, to approximately HKD 3.1 million for the three months ended June 30, 2021, a reduction of about 32.6%[28] Financing Costs - The company’s financing costs for the three months ended June 30, 2021, were HKD 23,000, a decrease from HKD 35,000 in 2020[16] Compliance and Governance - The company has complied with the corporate governance code as per GEM Listing Rules during the three months ending June 30, 2021[59] - No directors or major shareholders have engaged in any business that competes with the company as of June 30, 2021[56] - The company has appointed Red Sun Capital Limited as its compliance advisor, which has no relevant interests in the group as of June 30, 2021[57] - All directors confirmed compliance with the trading standards set out in GEM Listing Rules during the three months ending June 30, 2021[60] Share Incentive Plans - The company has a share incentive plan adopted on April 4, 2019, with various shares vesting to key individuals as of June 30, 2021[52] - A total of 14,000,000 shares have vested to Mr. Wu Yuhui under the share incentive plan[52] - A total of 39,200,000 shares have vested to Mr. Shao Jinwen under the share incentive plan[52] - The company has adopted a share option plan allowing for the issuance of up to 80,000,000 shares, representing 10% of the total issued share capital as of the report date[61] - Since the adoption of the share option plan, no options have been granted under this plan[62] - The company has implemented a share award plan, granting a total of 88,000,000 award shares, with 79,600,000 shares having vested as of June 30, 2021[64] Audit Committee - The audit committee was established on July 30, 2018, and is responsible for reviewing financial information and internal controls[65] - The audit committee has reviewed the unaudited condensed consolidated financial statements for the three months ended June 30, 2021[66]

年度報告 2021 僅供識別 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）的特色 DLC ASIA LIMITED 衍匯亞洲有限公司* 股份代號：8210 （於開曼群島註冊成立之有限公司） 獨立非執行董事 GEM的定位，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 資的人士應瞭解投資於該等公司的潛在風險，並應經過審慎周詳的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在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。 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致的任何損失承擔任何責任。 本報告的資料乃遵照《聯交所GEM證券上巿規則》（「GEM上市規則」）而刊載，旨在提供有關衍匯亞洲有限公司（「本公司」）的 資料；本公司董事（「董事」）願就本報告的資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就彼等所 深知及確信，本報告所載資料在各重要 ...