Financial Performance - For the fiscal year ending December 31, 2025, the group reported a net loss of approximately SGD 5.57 million, an increase of SGD 4.37 million or 364.2% compared to the net loss of SGD 1.20 million in 2024[8]. - Revenue decreased by approximately SGD 2.27 million, reflecting a decline in the performance of the fund management and project management business segments[8]. - The group experienced a reduction in other income and gains by approximately SGD 0.56 million, primarily due to the abandonment of interest income recognition from underperforming funds[8]. - The group recorded a loss of SGD (5,573,000) for the year, compared to a loss of SGD (1,204,000) in the previous year, indicating a worsening financial performance[17]. - The group reported a pre-tax loss of SGD (6,656,000), significantly higher than the previous year's loss of SGD (1,089,000)[19]. - Total revenue for the year ended December 31, 2025, was SGD 2,697,000, a decrease of 45.6% from SGD 4,964,000 in 2024[145]. - The company reported a pre-tax loss of SGD 6,656,000 for the year, compared to a loss of SGD 1,089,000 in 2024[145]. Assets and Liabilities - The total assets as of December 31, 2025, were SGD 27.28 million, down from SGD 33.08 million in 2024, representing a decrease of approximately 17.0%[7]. - Total liabilities increased to SGD 12.99 million in 2025 from SGD 12.65 million in 2024, marking a rise of about 2.7%[7]. - The group's equity decreased to SGD 14,284,000 from SGD 20,427,000, reflecting a decline of about 30.1% year-over-year[15]. - The group's total current liabilities increased to SGD 9,879,000 from SGD 9,980,000, reflecting a slight decrease of about 1% year-over-year[15]. - The group's total liabilities included SGD 5,614,000 in corporate and unallocated liabilities[145]. - The company's investment in subsidiaries at the end of 2025 was SGD 8,251,000, down from SGD 11,775,000 in 2024[186]. Cash Flow and Financing - The group's net cash flow from operating activities was negative at SGD (1,361,000), compared to SGD (1,710,000) in the previous year, indicating an improvement in cash flow management[19]. - The net cash flow from investing activities for the year ended December 31, 2025, was a negative SGD 616,000, compared to a negative SGD 10,192,000 in 2024, indicating a significant improvement[21]. - The net cash flow from financing activities was a negative SGD 1,807,000 in 2025, a decrease from a positive SGD 2,606,000 in 2024, reflecting changes in financing strategies[21]. - The total cash and cash equivalents at the end of 2025 were SGD 1,560,000, down from SGD 5,314,000 at the beginning of the year, showing a decrease of approximately 70.7%[23]. - The company anticipates sufficient cash flow to meet its obligations, supported by the main contractor's commitment to manage cash resources effectively[30]. Employee and Operational Costs - Employee costs were reduced by approximately SGD 0.78 million, and other expenses decreased by about SGD 0.18 million due to operational streamlining measures[8]. - The group's workforce reduced from 33 to 27 employees, demonstrating strict cost control measures implemented during the year[8]. - Employee benefits expenses totaled SGD 2,973,000, a decrease of 20.7% from SGD 3,750,000 in 2024[149]. - Total director remuneration for the year was SGD 1,418,000, slightly down from SGD 1,446,000 in 2024[157]. Impairment and Credit Losses - Financial asset impairment losses amounted to SGD 4.17 million, significantly impacting the overall financial performance[10]. - The specific impairment loss provision for financial assets related to the iProsperity Group is SGD 5,085,000, reflecting inherent uncertainty regarding the recovery of the remaining balance[131]. - The impairment loss provision for loans increased significantly from SGD 5,085,000 in 2024 to SGD 9,103,000 in 2025, marking an increase of 79.5%[195]. - The company recognized an expected credit loss of SGD 886,000 related to financial guarantees issued for special purpose entities, based on qualitative and quantitative factors including project profit forecasts and cash flow projections[120]. Revenue Recognition - Revenue is recognized when the group fulfills its performance obligations by transferring control of goods or services to customers[80]. - Fixed pre-agreed investment management fees are recognized over the estimated real estate development period on a time-apportioned basis[84]. - The group has the right to receive fund establishment fees and management fees calculated as a certain percentage of committed capital, as well as performance fees based on the returns distributed to investors[85]. - Performance fees from a major investor are contingent upon the likelihood of not having significant reversals in recognized cumulative income amounts[91]. Accounting Policies and Standards - The company is currently assessing the impact of new accounting standards on its financial statements, particularly regarding IFRS 18, which will be effective in 2027[31]. - The company will adopt new accounting standards effective January 1, 2025, impacting financial reporting practices[32]. - Fair value measurements of financial instruments will be disclosed, including the valuation techniques and significant estimates used[39]. - The group applies a single recognition and measurement method for all leases, excluding short-term and low-value asset leases[99]. Related Party Transactions - The company’s related party receivables included SGD 410,000 from ZACD Capital Partners VCC in 2025, which was not present in the previous year[190]. - The total receivables from related parties for the group reached SGD 1,752,000 in 2025, compared to SGD 469,000 in 2024[190]. - The group reported payables to related parties of SGD 2,777,000 in 2025, a decrease from SGD 5,720,000 in 2024[192]. Taxation - The total tax expense for the year ended December 31, 2025, was SGD (1,083) thousand, compared to SGD 115 thousand for the year ended December 31, 2024[164]. - The group assesses the tax positions taken in tax returns and makes provisions when necessary based on applicable tax regulations[107]. Miscellaneous - The company did not declare or propose any dividends for the financial year ended December 31, 2025, consistent with the previous year[168]. - The group has no forfeited contributions available to reduce future contributions to retirement benefit plans as of December 31, 2025[105]. - The company has the discretion to refuse any withdrawal requests from borrowers under the transitional loan agreement[200].

Financial Performance - For the fiscal year ending December 31, 2025, the group reported a net loss of approximately SGD 5.57 million, an increase of SGD 4.37 million or 364.2% compared to the net loss of SGD 1.20 million in 2024[8]. - Revenue decreased by approximately SGD 2.27 million, reflecting a decline in the performance of the fund management and project management business segments[8]. - The group recorded a financial asset impairment loss of SGD 4.17 million, mainly related to transitional loans to funds and trade receivables[10]. - The group reported a pre-tax loss of SGD 6,656,000, significantly higher than the previous year's loss of SGD 1,089,000[19]. - The group recorded a loss of SGD 5,573,000 for the year, compared to a loss of SGD 1,204,000 in the previous year, indicating a worsening financial performance[17]. - Total revenue for the year ended December 31, 2025, was SGD 2,697,000, a decrease of 45.6% from SGD 4,964,000 in 2024[145]. - The company reported a significant increase in loans to related parties, amounting to SGD 1,014,000 in 2025, compared to no loans in 2024[21]. Assets and Liabilities - The total assets as of December 31, 2025, were SGD 27.28 million, down from SGD 33.08 million in 2024, representing a decrease of approximately 17.0%[7]. - Total liabilities increased to SGD 12.99 million in 2025 from SGD 12.65 million in 2024, marking a rise of about 2.7%[7]. - The group's net asset value decreased to SGD 14.28 million in 2025 from SGD 20.43 million in 2024, a decline of approximately 30.2%[7]. - Current assets for the group decreased to SGD 25,528,000 from SGD 30,992,000, representing a decrease of about 17.6% year-over-year[15]. - The group's equity decreased to SGD 14,284,000 from SGD 20,427,000, a decline of approximately 30.1% year-over-year[15]. - The group's cash and bank balances decreased to SGD 3,940,000 from SGD 5,314,000, a decline of about 25.8% year-over-year[14]. Employee and Operational Costs - Employee costs were reduced by approximately SGD 0.78 million, and other expenses decreased by about SGD 0.18 million due to operational streamlining measures[8]. - The number of employees decreased from 33 to 27, reflecting strict cost control measures implemented during the year[8]. - Employee costs totaled SGD 2,973,000 in 2025, down 20.7% from SGD 3,750,000 in 2024[149]. Cash Flow - The group's net cash flow from operating activities was negative SGD 1,361,000, compared to negative SGD 1,710,000 in the previous year, showing an improvement[19]. - The net cash flow from investing activities for the year ended December 31, 2025, was a negative SGD 616,000, compared to a negative SGD 10,192,000 in 2024, indicating a significant improvement[21]. - The net cash flow from financing activities was a negative SGD 1,807,000 in 2025, a decrease from a positive SGD 2,606,000 in 2024, reflecting changes in financing strategies[21]. Revenue Recognition - Revenue is recognized when the group fulfills its performance obligations by transferring control of goods or services to customers[80]. - The group recognizes fixed pre-agreed investment management fee income on a time-apportioned basis during the estimated real estate development period[84]. - Performance fees from a major investor are recognized only when it is highly probable that there will not be a significant reversal of the cumulative revenue recognized[84]. - The group provides investment management services through special purpose companies, generating fixed management fees and establishment fees from investors[89]. Impairment and Credit Losses - The group assesses whether there are indications of asset impairment at each reporting date, estimating the recoverable amount if such indications exist[75]. - Impairment losses are recognized in profit or loss and classified under the expense category consistent with the impaired asset's function[77]. - The specific impairment loss provision for financial assets related to the iProsperity Group is SGD 5,085,000, reflecting inherent uncertainty regarding the recovery of the remaining balance[131]. - The company recognized an expected credit loss of SGD 886,000 related to financial guarantees issued for special purpose entities, based on qualitative and quantitative factors including project profit forecasts[120]. Investments and Subsidiaries - The company holds 100% equity in several subsidiaries, including ZACD International Pte. Ltd. and ZACD Capital Pte. Ltd., both engaged in investment management services[187]. - The company’s investment in subsidiaries was valued at SGD 8,251,000, down from SGD 11,775,000 in 2024[186]. - The company manages 9 special purpose companies and 12 private real estate funds as of December 31, 2025, indicating a stable management role without controlling all entities[124]. Taxation - The total tax expense for the year ended December 31, 2025, was a loss of SGD 1,083,000, compared to a tax expense of SGD 115,000 for the year ended December 31, 2024[164]. - Deferred tax assets and liabilities are measured based on expected tax rates applicable in the year of asset realization or liability settlement[108]. Accounting Policies - The company has not adopted any new accounting standards that are effective from January 1, 2025, indicating a stable accounting policy environment[31]. - The group will adopt new accounting standards effective January 1, 2025, impacting financial reporting practices[32]. - The consolidated financial statements include the financials of subsidiaries as of December 31, 2025, prepared under consistent reporting periods and accounting policies[33].

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，並明確表示不會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。 ZACD GROUP LTD. 杰 地 集 團 有 限 公 司 * （ 於新加坡註冊成立的有限公司 ） （ 股份代號 : 8313 ） 盈利警告 本公告乃杰地集團有限公司*（「本公司」連同其附屬公司統稱為「本集團」）根據香港聯合交易 所有限公司創業板證券上市規則（「創業板上市規則」）第 17.10 條及香港法例第 571 章證券及期 貨條例第 XIVA 部之內幕消息條文（定義見創業板上市規則）而作出。 本公司董事（「董事」）會（「董事會」）謹此知會本公司股東（「股東」）及有意投資者，基於 對本集團截至二零二五年十二月三十一日止年度（「報告年度」）未經審核綜合管理賬目及董事會 現時所獲其他資料作出的初步評估，本集團預計淨虧損約為469萬新加坡元，與去年同期（「前一 年」）淨虧損約為120萬新加坡元相比，這相當於損失增加了約 349 萬新加坡元，即 290.8%。 集團的財務預期淨虧損增加主要由於(i)收益由 ...

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，並明確表示不會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。 於本公告日期，本公司之董事會包括四 (4) 名執行董事，即沈娟娟女士，姚俊沅先生，潘自秋先生及陳明 亮先生；及三 (3) 名獨立非執行董事，即劉健聰先生，馬耀良先生及林俊峰先生。 本公告載有遵照 GE M 上市規則而提供有關本公司的資料，本公司之董事就本公告共同及個別承擔全部責任。 公司之董事在作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料在各重大方面均屬準確及 完整，並無誤導或欺詐成分，及本公告並無遺漏任何其他事宜，致使當中任何陳述或本公告產生誤導。 本公告將會在香港交易所網站 www.hkexnews.hk 刊登，並將由刊登日期起計最少一連七日在「最新上市公 司公告」網頁刊載。本公告亦將於本公司網站 www.zacdgroup.com 刊登。 ZACD GROUP LTD. 杰 地 集 團 有 限 公 司 * （ 於新加坡註冊成立的有限公司 ） （ 股份代號 : 8313 ） 更改董事會會 ...

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，並明確表示不會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。 於本公告日期，本公司之董事會包括四 (4) 名執行董事，即沈娟娟女士，姚俊沅先生，潘自秋先生及陳明 亮先生；及三 (3) 名獨立非執行董事，即劉健聰先生，馬耀良先生及林俊峰先生。 本公告載有遵照 GEM 上市規則而提供有關本公司的資料，本公司之董事就本公告共同及個別承擔全部責任。 公司之董事在作出一切合理查詢後確認，就彼等所深知及確信，本公告所載資料在各重大方面均屬準確及 完整，並無誤導或欺詐成分，及本公告並無遺漏任何其他事宜，致使當中任何陳述或本公告產生誤導。 本公告將會在香港交易所網站 www.hkexnews.hk 刊登，並將由刊登日期起計最少一連七日在「最新上市公 司公告」網頁刊載。本公告亦將於本公司網站 www.zacdgroup.com 刊登。 董事會召開日期 杰地集團有限公司*（「本公司」）董事會（「董事會」）謹此宣佈，將於二零二六年三 月二十六日（星期四）舉行董事會會議，以（其中包括）考慮 ...

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: 2026年2月28日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: ZACD Group Ltd. 杰地集團有限公司 呈交日期: 2026年3月2日 I. 法定/註冊股本變動 不適用 FF301 第 1 頁 共 10 頁 v 1.2.0 II. 已發行股份及/或庫存股份變動及足夠公眾持股量的確認 | 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) | 08313 | 說明 | 普通股 | | | | | | | | 已發行股份（不包括庫存股份）數目 | | 庫存股份數目 | | 已發行股份總數 | | | 上月底結存 | | | 2,000,000,000 | | 0 | | 2,000,000,000 | | 增加 / 減少 (-) | | | 0 | | 0 | | | | 本月底結存 | | | 2,000,000,00 ...

香港聯合交易所有限公司 （香港交易及結算所有限公司的全資附屬公司） 監管表格 上市申請表格 G 表格 GEM 公司資料報表 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資料報表的內容概不負責，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資料報表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。 | | | 本資料報表列載若干有關上述在香港聯合交易所有限公司（「交易所」）GEM 上市的公司（「該公司」） 的資料。該等資料乃遵照香港聯合交易所有限公司《GEM 證券上市規則》（《GEM 上市規則》）的規定 而提供，旨在向公眾提供有關該公司的資料。該等資料將會在互聯網的 GEM 網頁展示。本資料報表不應 視作有關該公司及╱或其證券的完整資料概要。 董事姓名（請列明董事的身份－ 執 行、非執行或獨立非執行） 在 GEM 首次上市日期 二零一八年一月十六日 保薦人名稱 不適用 執行董事 沈娟娟女士 姚俊沅先生 潘自秋先生 陳明亮先生 獨立非執行董事 劉健聰先生 馬耀良先生 林俊峰先生 第 1 頁（共 4 頁） 2023 年 12 月 G 表格 FF003G 本報表的資料乃於 二 ...

II. 已發行股份及/或庫存股份變動及足夠公眾持股量的確認 FF301 第 1 頁 共 10 頁 v 1.2.0 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: 2026年1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: ZACD Group Ltd. 杰地集團有限公司 呈交日期: 2026年2月2日 I. 法定/註冊股本變動 不適用 | 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) | 08313 | 說明 | 普通股 | | | | | | | | 已發行股份（不包括庫存股份）數目 | | 庫存股份數目 | | 已發行股份總數 | | | 上月底結存 | | | 2,000,000,000 | | 0 | | 2,000,000,000 | | 增加 / 減少 (-) | | | 0 | | 0 | | | | 本月底結存 | | | 2,000,000,00 ...

Group 1 - The core point of the article is that Mr. Han Xiangfeng will resign as an executive director of Jiedi Group (08313) effective from February 12, 2026, to pursue his career aspirations [1]

Core Viewpoint - Jiedi Group (08313) announced that Mr. Han Xiangfeng will resign as the company's executive director, effective from February 12, 2026, to pursue his career aspirations [1] Company Summary - Mr. Han Xiangfeng's resignation is part of his decision to follow his professional ideals [1]