Stock Option Plan - The company has a stock option plan with a total of 100,000,000 options available for issuance, representing approximately 7.1% of the company's issued shares as of the 2024 annual report date[6] - The company has no applicable service provider sub-limits for stock options at the beginning and end of the fiscal year ending December 31, 2024[6] - The maximum allocation for any eligible participant under the stock option plan is capped at 1% of the company's issued share capital within any 12-month period[7] - The stock options can be exercised at any time within the period determined by the board, up to 10 years from the offer date[11] Guaranteed Profits - The company guarantees a minimum net profit of HKD 3 million for the fiscal years ending December 31, 2024, 2025, and 2026, as per the sale agreement[13] - The expected credit loss provision of approximately HKD 413,000 is considered a non-recurring item in evaluating guaranteed profits, as it reflects external risks rather than operational performance[14] - The company emphasizes that management fees related to project management services are classified as non-recurring items when assessing guaranteed profits[14] Financial Performance - Adjusted net profit for subsidiary B for the period from August 16, 2023, to December 31, 2024, is approximately HKD 3,189,000 after accounting for management fees and expected credit loss provisions[13] - The board believes that the adjustments made to the net loss of subsidiary B are in accordance with the terms of the sale agreement[15] Securities Disclaimer - The company has clarified that the publication does not constitute an invitation or offer to acquire, purchase, or subscribe for its securities[2]
盈汇企业控股(02195) - 2025 - 年度业绩