Financial Performance - For the fiscal year ending December 31, 2025, total revenue reached HKD 23,750,343, an increase of 46.6% compared to HKD 16,206,839 in 2024[4] - Gross profit for the same period was HKD 2,093,118, reflecting a gross margin of approximately 8.8%[4] - The company reported a net loss of HKD 23,093,270 for 2025, compared to a net loss of HKD 28,695,979 in 2024, indicating a 19.1% improvement in losses year-over-year[4] - Basic and diluted loss per share for 2025 was HKD (22.27), an improvement from HKD (32.55) in 2024[5] - The group reported a pre-tax loss of HKD 23,083,995 for the year ended December 31, 2025, compared to a pre-tax loss of HKD 28,688,321 in 2024, indicating an improvement in financial performance[26][28] - The group's net loss for the year decreased from approximately HKD 28.7 million for the year ended December 31, 2024, to approximately HKD 23.1 million for the year ended December 31, 2025[44] Revenue Breakdown - Machine rental income increased to HKD 8,255,020 in 2025 from HKD 5,333,709 in 2024, reflecting a growth of about 54.1%[23] - Construction services revenue rose to HKD 11,255,020 in 2025, up from HKD 7,749,283 in 2024, marking an increase of approximately 45.5%[23] - The group’s automotive rental income grew to HKD 3,215,563 in 2025 from HKD 1,471,469 in 2024, which is an increase of about 118.5%[23] - The lending business revenue decreased to HKD 447,840 in 2025 from HKD 818,932 in 2024, representing a decline of approximately 45.2%[23] - The group’s transportation and other services revenue increased significantly to HKD 576,900 in 2025 from HKD 46,000 in 2024, reflecting a growth of approximately 1,151.3%[23] Assets and Liabilities - Total assets decreased to HKD 22,574,100 in 2025 from HKD 12,486,027 in 2024, while total liabilities increased to HKD 38,236,201 from HKD 16,925,551[6] - The company's non-current assets dropped significantly to HKD 6,601,838 in 2025 from HKD 18,519,234 in 2024[6] - Current liabilities exceeded current assets, resulting in a net current liability of HKD (15,662,101) in 2025 compared to HKD (4,439,524) in 2024[6] - Total liabilities as of December 31, 2025, were HKD 38,365,394, an increase from HKD 17,202,772 in 2024[29] Operational Strategies - The company plans to focus on market expansion and new product development to improve future performance[4] - The company continues to implement plans and measures to strengthen cost control and improve operational efficiency[17] - The company is considering fundraising activities as needed to support its operations[17] - The directors believe that the company will have sufficient working capital to meet its financial obligations for at least the next twelve months[14] Employee and Administrative Costs - The total employee costs for 2025 were HKD 9,546,186, down from HKD 11,774,897 in 2024[35] - Administrative expenses decreased to approximately HKD 19.0 million for the year ending December 31, 2025, from HKD 21.0 million in 2024, primarily due to reduced promotional and employee costs[70] Share Issuance and Capital Management - The company issued 311,040,000 new shares at an issue price of HKD 0.1 per share, raising approximately HKD 29.1 million net of expenses[17] - Approximately HKD 17 million of the net proceeds from the rights issue will be used to repay loans and trade payables, while approximately HKD 9.17 million will support upcoming projects and the purchase of new premises and equipment[85] Compliance and Governance - The financial statements are prepared on a historical cost basis and in accordance with Hong Kong Financial Reporting Standards[12][11] - The company has not applied any new or revised Hong Kong Financial Reporting Standards that would have a significant impact on its financial statements[18] - The board of directors includes executive directors and independent non-executive directors, ensuring a diverse governance structure[93] Credit Risk Management - The company has implemented a loan recovery and monitoring policy applicable to all loans, ensuring effective collection processes for overdue payments[56] - The expected credit loss provision is calculated based on historical data and external information, reflecting current and forward-looking macroeconomic factors[57] - The company adheres to the "three-stage model" under Hong Kong Financial Reporting Standard 9 for estimating expected credit losses on receivables[58] Dividend Policy - The company did not declare or recommend any dividends for the year ended December 31, 2025, consistent with 2024[36] - The group does not recommend the payment of a final dividend for the year ended December 31, 2025[45]

Financial Performance - For the fiscal year ending December 31, 2025, total revenue reached HKD 23,750,343, an increase of 46.5% compared to HKD 16,206,839 in 2024[4] - Gross profit for the same period was HKD 2,093,118, reflecting a gross margin of approximately 8.8%[4] - The company reported a net loss of HKD 23,093,270 for 2025, compared to a net loss of HKD 28,695,979 in 2024, indicating a 19.1% improvement in losses year-over-year[4] - Basic and diluted loss per share for 2025 was HKD (22.27), an improvement from HKD (32.55) in 2024[5] - The group reported a pre-tax loss of HKD 23,083,995 for the year ended December 31, 2025, compared to a pre-tax loss of HKD 28,688,321 in 2024[26][28] - The net loss for the year decreased from approximately HKD 28.7 million for the year ended December 31, 2024, to approximately HKD 23.1 million for the year ended December 31, 2025, primarily due to reduced impairment losses on machinery and equipment and decreased administrative expenses[44] Assets and Liabilities - Total assets decreased to HKD 22,574,100 in 2025 from HKD 12,486,027 in 2024, while total liabilities increased to HKD 38,236,201 from HKD 16,925,551[6] - Current liabilities exceeded current assets, resulting in a negative net current liability of HKD (15,662,101) in 2025[6] - As of December 31, 2025, the company's current liabilities and total liabilities were HKD 15,662,101 and HKD 9,189,456 respectively[13] - Total assets as of December 31, 2025, amounted to HKD 29,175,938, while total liabilities were HKD (38,365,394)[29] - Trade receivables increased significantly to HKD 22.6 million in 2025 from HKD 9.9 million in 2024, with a net amount of HKD 14.7 million after expected credit loss provisions[37] - Trade payables rose to HKD 15.7 million in 2025 from HKD 3.0 million in 2024, indicating a substantial increase in liabilities[39] Revenue Breakdown - Machinery rental income increased to HKD 8,255,020 in 2025 from HKD 5,333,709 in 2024, marking a growth of 54.1%[23] - Construction services revenue rose to HKD 11,255,020 in 2025, up from HKD 7,749,283 in 2024, reflecting a 45.5% increase[23] - The automotive rental income grew to HKD 3,215,563 in 2025, up from HKD 1,471,469 in 2024, indicating a significant increase of 118.5%[23] - The group's lending business revenue decreased to HKD 447,840 in 2025 from HKD 818,932 in 2024, a decline of 45.2%[23] - Transportation and other services revenue surged to HKD 576,900 in 2025 from HKD 46,000 in 2024, a remarkable increase of 1,151.3%[23] Cost Management - The total employee costs for 2025 were HKD 9,546,186, down from HKD 11,774,897 in 2024, reflecting a reduction of approximately 19%[35] - Administrative expenses decreased to approximately HKD 19.0 million for the year ending December 31, 2025, from HKD 21.0 million in 2024, attributed to reduced promotional and employee costs[70] - The group's sales and service costs increased to approximately HKD 21.7 million for the year ending December 31, 2025, from HKD 14.2 million in 2024, primarily due to increased costs in the construction services segment[66] Strategic Initiatives - The company plans to focus on market expansion and new product development to drive future growth[4] - The company has indicated potential strategies for mergers and acquisitions to enhance its market position[4] - The company continues to implement plans and measures to strengthen cost control and improve operational efficiency[17] - The company is considering fundraising activities as needed to support its operations[17] Shareholder Information - The company issued 311,040,000 new shares at an issue price of HKD 0.1 per share, raising approximately HKD 29.1 million net of expenses[17] - The group did not recommend the payment of a final dividend for the year ended December 31, 2025[45] - Shareholders and potential investors are advised to act cautiously when trading the company's shares[92] Compliance and Reporting - The financial statements are prepared based on historical cost principles and in accordance with Hong Kong Financial Reporting Standards[12][11] - The company has not applied any new or revised Hong Kong Financial Reporting Standards that would have a significant impact on its financial statements[18] - The group expects the application of Hong Kong Financial Reporting Standard No. 18 to impact the structure and presentation of the consolidated income statement but not significantly affect the financial position or performance[20] - The new accounting standards will take effect for annual periods beginning on or after January 1, 2027, with early application permitted[20] Employee and Operational Details - The group employed 13 full-time employees and 1 part-time employee as of December 31, 2025, down from 15 full-time and 2 part-time employees in the previous year[82] - The company’s machinery rental services primarily involve renting out excavators, piling machines, and drilling machines for construction projects in Hong Kong and Macau[48] - The company provides installation and maintenance services for its rental machinery, as well as insurance arrangements for projects outside Hong Kong[48]

FF003G 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） 附錄五 上市申請表格 F 表格 GEM 公司資料報表 檔案編號： 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。 公司名稱： 維亮控股有限公司 股份代號（普通股）： 8612 本資料報表乃於二零二六年三月二十六日更新 A. 一般資料 註冊成立地點： 開曼群島 在 GEM 首次上市日期： 二零一九年七月十二日 保薦人名稱： 中毅資本有限公司 董事姓名： （請列明董事的身份 – 執行、非執行或獨立非執行） 執行董事： 李傑文先生 陳樂燕女士 獨立非執行董事： 詹德禮先生 杜敏女士 陳莉莉女士 2020 年 10 月 FF003G 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） | 主要股東（定義見《GEM 上市規則》 | 於維亮控股有限公司股份之好倉 | | | | --- | --- | --- | --- | | 第 1.01 條）的姓名／名 | ...

World Super Holdings Limited 維亮控股有限公司 （於開曼群島註冊成立的有限公司） 詹德禮 （首 席 獨 立 非 執 行 董 事） 杜 敏 陳莉莉 本 公 司 共 設 有 三 個 董 事 委 員 會。下 表 載 列 各 董 事 委 員 會 之 成 員 資 料： | | 董事委員會 | 審核委員會 | 薪酬委員會 | 提名委員會 | | --- | --- | --- | --- | --- | | 董 事 | | | | | | 陳樂燕 | | – | – | – | | 李傑文 | | – | M | – | | 詹德禮 | | C | C | M | | 杜 敏 | | M | M | M | | 陳莉莉 | | M | M | C | 附 註： 董事名單及其角色與職能 維 亮 控 股 有 限 公 司（「本公司」）董 事（「董 事」）會（「董事會」）成 員 載 列 如 下： 執行董事 陳樂燕 李傑文 獨立非執行董事 （股份代號：8612） C 有關董事委員會之主席 M 有關董事委員會之成員 香 港，二 零 二 六 年 三 月 二 十 五 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 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。 董 事 會 進 一 步 宣 佈，自 二 零 二 六 年 三 月 二 十 五 日 起，李 傑 文 先 生（「李先生」） 已 獲 委 任 為 執 行 董 事 及 薪 酬 委 員 會 成 員。 World Super Holdings Limited 維亮控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8612） 董事及 薪酬委員會組成變更 維 亮 控 股 有 限 公 司（「本公司」，連 同 其 附 屬 公 司，統 稱「本集團」）董 事（「董 事」） 會（「董事會」）宣 佈，自 二 零 二 六 年 三 月 二 十 五 日 起，由 於 需 要 投 入 更 多 時 間 及 精 力 於 其 個 人 事 務，張 偉 先 生（「張先生」）已 辭 任 本 公 司 執 行 董 事 及 薪 酬 ...

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 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。 維 亮 控 股 有 限 公 司（「本公司」）之 董 事（「董 事」）會（「董事會」）謹 此 宣 佈，董 事 會 會 議 將 於 二 零 二 六 年 三 月 三 十 一 日（星 期 二）舉 行，旨 在（其 中 包 括）省 覽 及 通 過 本 公司及其附屬公司截至二零二五年十二月三十一日止年度的年度業績及其發 佈，並 且 考 慮 派 付 截 至 二 零 二 五 年 十 二 月 三 十 一 日 止 年 度 的 末 期 股 息（如 有）。 承董事會命 維亮控股有限公司 執行董事 張 偉 香 港，二 零 二 六 年 三 月 十 九 日 於 本 公 告 日 期，本 公 司 董 事 會 成 員 包 括 執 行 董 事 張 偉 先 生 及 陳 樂 燕 女 士；及 獨 立 非 執 行 董 事 詹 德 禮 ...

FF305 翌日披露報表 (股份發行人 ── 已發行股份或庫存股份變動、股份購回及/或在場内出售庫存股份) 表格類別： 股票 狀態： 新提交 公司名稱： 維亮控股有限公司 呈交日期： 2026年3月5日 如上市發行人的已發行股份或庫存股份出現變動而須根據《香港聯合交易所有限公司（「香港聯交所」）證券上市規則》(「《主板上市規則》」)第13.25A條 / 《香港聯合交易所有限公司GEM證券 上市規則》(「《GEM上市規則》」)第17.27A條作出披露，必須填妥第一章節 。 | 第一章節 | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | 於香港聯交所上市 | 是 | | | | 證券代號 (如上市) | 08612 | 說明 | 普通股 | | | | | | | A. 已發行股份或庫存股份變動 | | | | | | | | | | | | 已發行股份（不包括庫存股份）變動 | | | 庫存股份變動 | | | | | 事件 | | 已發行股份（不包 ...

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 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。 本 公 告 僅 供 參 考，並 不 構 成 收 購、購 買 或 認 購 本 公 司 任 何 證 券 之 邀 請 或 要 約。 World Super Holdings Limited 維亮控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：8612） 根 據 上 述 有 效 接 納 及 申 請 結 果，受 補 償 安 排 規 限 之 不 獲 認 購 供 股 股 份 及 除 外 股東未售出供股股份總數應為232,695,073股 供 股 股 份。 – 1 – 本公司已根據GEM上市規則第10.31(1)(b)條，透 過 與 配 售 代 理 訂 立 配 售 協 議 作 出 不 獲 認 購 安 排。據 此，本 公 司 委 任 配 售 代 理，而 配 售 代 理 同 意 擔 任 本 公 ...

FF301 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: 維亮控股有限公司 (於開曼群島註冊成立的有限公司) 呈交日期: 2026年3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) | 08612 | 說明 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | | 800,000,000 | HKD | | 0.1 HKD | | 80,000,000 | | 增加 / 減少 (-) | | | 0 | | | HKD | | | | 本月底結存 | | | 800,000,000 | HKD | | 0.1 HKD | | 80,000,000 | 本月底法定/註冊股本總 ...

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: 維亮控股有限公司 (於開曼群島註冊成立的有限公司) 呈交日期: 2026年2月6日 I. 法定/註冊股本變動 FF301 | 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) | 08612 | 說明 | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | 法定/註冊股本 | | | 上月底結存 | | | 800,000,000 | HKD | | 0.1 HKD | | 80,000,000 | | 增加 / 減少 (-) | | | 0 | | | HKD | | | | 本月底結存 | | | 800,000,000 | HKD | | 0.1 HKD | | 80,000,000 | 本月底法定/註冊股本總 ...