[HK]嘉鼎国际集团(08153):截至二零二六年三月三十一日止年度之全年业绩公告
原标题:嘉鼎国际集团:截至二零二六年三月三十一日止年度之全年业绩公告 香交易及結算所有限公司及香聯合交易所有限公司（「聯交所」）對本公告之內容概不負責，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之任何損失承擔任何責任。 香交易及結算所有限公司及香聯合交易所有限公司（「聯交所」）對本公告之內容概不負責，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之任何損失承擔任何責任。 嘉鼎國際集團控股有限公司 （於百慕達註冊成立之有限公司） （股份代號：08153） 截至二零二六年三月三十一日止年度之全年業績公告 嘉鼎國際集團控股有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然宣佈本公司及其附屬公司於截至二零二六年三月三十一日止年度的經審核綜合業績。 本公告載有本公司二零二六年年報全文，符合香聯合交易所有限公司GEM證券上市規則（「GEM上市規則」）有關年度業績初步公告所附資料的相關規定。 承董事會命 嘉鼎國際集團控股有限公司 執行董事 陳達年 香，二零二六年六月三十日 於本公告日期，執行董事為陳達年先生及陳燊先生；非執行董事為龍雪清先生；及獨立非執行董事為呂志堅先生、單浩銓先生及李曉華女士。 本公告的資料乃遵照GEM上市規則而刊載，旨在提供有關本公司的資料，各董事願就本公告的資料共同及個別地承擔全部責任。各董事在作出所有合理查詢後，確認就其所知及所信，本公告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本公告或其所載任何陳述產生誤導。 本公告將自其刊發之日計最少一連七日於聯交所網站www.hkexnews.hk 「最新上市公司公告」一頁內刊登。本公告亦將刊載於本公司網站www.jiadingint.com 。 58 Environmental, Social and Governance Report 環境、社會及管治報告101 Independent Auditor’s Report 獨立核數師報告 107 Consolidated Statement of Profit or Loss and Other 綜合損益及其他全面收益表Comprehensive Income 109 Consolidated Statement of Financial Position 綜合財務狀況表111 Consolidated Statement of Changes in Equity 綜合權益變動表113 Consolidated Statement of Cash Flows 綜合現金流量表 115 Notes to the Consolidated Financial Statements 綜合財務報表附註200 Five-Year Financial Summary 五年財務概要 Mr. Lui Chi Kin 呂志堅先生 Mr. Shin Ho Chuen 單浩銓先生 Ms. Li Hiu Wah 李曉華女士 AUTHORISED REPRESENTATIVES 授權代表 Mr. Chan Tat Lin 陳達年先生 Mr. Au Yeung Yiu Chung 歐陽耀忠先生 AUDIT COMMITTEE 審核委員會 Mr. Lui Chi Kin (Chairman) 呂志堅先生（主席） Mr. Shin Ho Chuen 單浩銓先生 Ms. Li Hiu Wah 李曉華女士 REMUNERATION COMMITTEE 薪酬委員會 Mr. Shin Ho Chuen (Chairman) 單浩銓先生（主席） Ms. Li Hiu Wah 李曉華女士 Mr. Lui Chi Kin 呂志堅先生 NOMINATION COMMITTEE 提名委員會 Mr. Mou Zhongwei (Chairman) 牟忠緯先生（主席） (retired on 19 September 2025) （於二零二五年九月十九日退任）Mr. Lui Chi Kin 呂志堅先生 (appointed as Chairman on 19 September 2025) （於二零二五年九月十九日獲委任為主席）Mr. Shin Ho Chuen 單浩銓先生 Ms. Li Hiu Wah 李曉華女士 Kai Tak Commercial Building 德輔道中317–319號 317–319 Des Voeux Road Central 啟德商業大廈 Hong Kong 2004B室 PRINCIPAL SHARE REGISTRAR AND TRANSFER 主要股份過戶登記處 OFFICE Appleby Global Corporate Services (Bermuda) Limited Appleby Global Corporate Services (Bermuda) Limited Canon’s Court, 22 Victoria Street Canon’s Court, 22 Victoria StreetPO Box HM 1179, Hamilton HM EX PO Box HM 1179, Hamilton HM EXBermuda Bermuda HONG KONG BRANCH SHARE REGISTRAR AND 香港股份過戶登記分處 TRANSFER OFFICE Tricor Investor Services Limited 卓佳證券登記有限公司 17/F, Far East Finance Centre 香港 16 Harcourt Road 夏愨道16號 Hong Kong 遠東金融中心17樓 AUDITORS 核數師 ZHONGHUI ANDA CPA Limited 中匯安達會計師事務所有限公司 23/F, Tower 2, Enterprise Square Five 香港 38 Wang Chiu Road 九龍灣 Kowloon Bay 宏照道38號企業廣場 Hong Kong 第五期二座23樓 influenced by outbound and northbound travel trends-prompted 優先選擇投資回報率高的數字渠道和社交媒體，而 advertisers to prioritize high-ROI digital channels and social media 非傳統媒體。與此同時，中國市場保持了其動態勢 over traditional media. Meanwhile, the PRC market maintained its 頭，主要得益於電子商務、短視頻平台和跨境旅遊 dynamic momentum, heavily anchored by the rapid expansion of 營銷的快速擴張。在所有三個司法權區中，該行業 e-commerce, short-form video platforms, and cross-border tourism 正加速向「算法時代」進行結構性轉型。在經濟逆 marketing. Across all three jurisdictions, the industry witnessed an 風之中，廣告主日益部署人工智能（AI）及精準數據 accelerated structural pivot toward the ‘Algorithmic Era.’ Advertisers 工具，以優化營銷效率。憑藉我們的跨境能力並聚 increasingly deployed artificial intelligence (AI) and data precision 焦於高增長的數字前沿領域，本集團成功緩解了宏 tools to optimize marketing efficiency amidst economic headwinds. 觀經濟波動的影響，並對於在營銷投資上尋求可衡 By leveraging our cross-border capabilities and focusing on high- 量回報的品牌而言，維持其作為關鍵夥伴的地位。 growth digital frontiers, the Group successfully mitigated macro volatility and remained a vital partner to brands seeking measurable returns on their marketing investments. During the Year, the Group recorded a revenue of approximately 於本年度，本集團錄得收入約75.5百萬港元，較 HK$75.5 million, representing a decrease of 14.46% against the 去年錄得的約88.3百萬港元減少14.46%。由於本 amount of approximately HK$88.3 million recorded in the preceding 集團的內地業務未能如預期發展，本集團已於二零 year. Due to the underperformance of the group’s mainland 二五年出售新能源非道路汽車、新能源電池及保健 business, the group has disposed the new energy off-road vehicles, 品業務。本集團於報告期錄得全面開支總額約7.5 new battery energy and health care product business in 2025. The 百萬港元，而去年則約為64.8百萬港元，而報告期 Group recorded a total comprehensive expense for the Reporting 本公司擁有人應佔全面開支總額為7.7百萬港元， Period amounting to approximately HK$7.5 million, as compared 而去年同期虧損淨額約為60.7百萬港元。 to the amount of approximately HK$64.8 million in the last year whilst the total comprehensive expense attributable to owners of the Company for the Reporting Period amounted to HK$7.7 million versus the net loss of approximately HK$60.7 million for the last corresponding period. quality and seeking for other business opportunities in the industry.Looking ahead, our group will actively seize the development 展望未來，本集團將積極把握廣告及宣傳業務的發 opportunities in the advertising and promotion business. With the 展機遇。隨著數字化轉型的加速，我們將專注於數 acceleration of digital transformation, we will focus on data-driven 據驅動的營銷策略，以精準觸達目標受眾。社交 marketing strategies to precisely reach our target audience. The rise 媒體和新興平台的興起，將為本集團提供更多創意 of social media and emerging platforms will provide our group with 的宣傳渠道，促進與消費者的互動。此外，面對可 more creative promotional channels, enhancing interaction with 持續發展和社會責任的日益重要性，本集團將在廣 consumers. Furthermore, in light of the increasing importance of 告中更好地體現其價值觀，塑造品牌形象。總體而 sustainability and social responsibility, our group will better reflect 言，本集團預期在技術創新和市場需求的推動下， these values in our advertising, shaping our brand image. Overall, 廣告及宣傳業務將持續演變並蓬勃發展。 our group anticipates that, driven by technological innovation and market demand, the advertising and promotion business will continue to evolve and thrive. APPRECIATION 致謝 I, on behalf of the Board, would like to thank the management 本人謹代表董事會，向管理層團隊及全體員工為本 team and all the staff for their hard work and dedication to the 集團所付出之努力及貢獻致以感謝，亦感謝本公司 Group as well as the shareholders of the Company and customers, 股東及客戶、持份者於本年度對本集團的支持。 stakeholders for their support to the Group throughout the Year.Chan Tat Lin 陳達年 Executive Director 執行董事 Hong Kong, 30 June 2026 香港，二零二六年六月三十日 New Energy Battery Segment generated a revenue in the amount （二零二五年：0百萬港元）及保健品銷售達0百萬 of approximately HK$0 million (2025: HK$2.6 million). In 2026, sales 港元（二零二五年：1.6百萬港元）。 of new energy off-road vehicles reached HK$0 million (2025: HK$0 million) and the sales of health care products reached HK$0 million (2025: HK$1.6 million). In the Year, the global business landscape was characterized by 於本年度，全球營商環境在宏觀經濟不確定性持續 tenuous resilience amid persistent macro uncertainties. While fears 存在的背景下呈現出微弱的韌性。儘管對全球性全 of a widespread global recession receded, business navigated a 面衰退的擔憂有所消退，但企業仍須在政策轉型、 shifting economic architecture driven by policy transitions, structural 貿易結構調整，以及積極轉向技術驅動型效率的推 trade adjustments, and an aggressive pivot toward technology- 動下，應對不斷變化的經濟架構。本集團實施有效 driven efficiencies. The Group has endeavored to maintain steady 的成本控制措施，維持優質的服務內容，致力於維 operations of its Advertising Services Segment by implementing 持廣告服務分部的穩定營運。 effective cost control measures and upkeeping quality service offerings. platforms such as advertising on mass transportation and social 及社交媒體上刊登廣告，提升了競爭優勢以在透過 media, which has sharpened its competitive edge for successfully 客戶推介擴大客戶基礎的同時成功留住現有客戶。 retaining its existing clients while expanding its client base by clients’ 由於品牌資產強大，本集團能夠維持穩定的客戶基 referrals. Thanks to strong brand equity, the Group has been able to 礎和較高的客戶忠誠度。 maintain stable client base with high degree of customer loyalty.Facing with the global economic uncertainty, pressure was put on 面對全球經濟的不確定性，廣告收入受到壓力。本 the advertising revenues. The Group is going to adapt the strategies 集團將調整策略，在不斷發展的媒體平台上有效接 to reach audiences effectively across evolving media platforms, 觸受眾，專注於收入來源多元化，投資於數據分析 focus on diversifying revenue streams, investing in data analytics 和數字能力。 and digital capabilities. The Group would closely monitor the existing operations of this 本集團將密切關注該分部目前的營運，並部署適當 segment by deploying proportionated resources to maintain a steady 的資源維持穩定營運，以期在經濟於二零二六年全 operation with a view to capturing the business opportunities once 面恢復時把握住商業機遇。 the economy has been fully recovered in 2026. concentrate on its existing advertising media business in order to 告媒體業務，以期改善業績及提升股東回報。 improve its performance and shareholders returns. raise capital for the Group’s business operation and working capital 金。於二零二五年七月十八日（即配售協議日期） requirements. The closing price was HK$0.10 per Share on 18 July 的收市價為每股0.10港元。 2025, being the date of the placing agreement. On 8 August 2025, completion of the placing of a total of 18,341,363 於二零二五年八月八日，合共18,341,363股配售股 placing Shares took place and the net price per placing Shares was 份完成配售，每股配售股份淨價格約為0.0790港 approximately HK$0.0790. The net proceeds of approximately HK$1.5 元。所得款項淨額約為1.5百萬港元，將用作本集 million arose therefrom would be utilized for the Group’s general 團一般營運資金。配售事項詳情載於本公司日期為 working capital. Details of the placing were set out in the Company’s 二零二五年七月十八日、二零二五年七月二十一日 announcements dated 18 July 2025, 21 July 2025 and 4 August 2025. 及二零二五年八月四日之公告。 Placing of New Shares under General Mandate on 於二零二五年九月二十五日根據一般授權25 September 2025 配售新股份 On 25 September 2025, the Company entered into the placing 於二零二五年九月二十五日，本公司與配售代理訂 agreement with the placing agent pursuant to which the placing 立配售協議，據此，配售代理同意按盡力基準向 agent has agreed to place, on a best effort basis, to not less than six 不少於六名獨立承配人配售最多3,851,686股新股 independent placees for up to 3,851,686 new Shares at a price of 份，配售價為每股配售股份0.78港元，以為本集團 HK$0.78 per placing share, to raise capital for the Group’s business 業務營運及營運資金需求籌集資金。於二零二五年 operation and working capital requirements. The closing price was 九月二十五日（即配售協議日期）的收市價為每股 HK$0.89 per Share on 25 September 2025, being the date of the 0.89港元。 placing agreement. for every two (2) Existing Shares held on 14 (2)股現有股份獲發一(1)股供股股份之基November 2025 準進行供股 On 24 October 2025, the Company entered into a placing agreement 於二零二五年十月二十四日，本公司與配售代理昌 with a placing agent, namely, Cheong Lee Securities Limited, for 利證券有限公司訂立配售協議，以按每股供股股份 issuing up to 11,555,058 rights shares of the Company (the “Rights 0.60港元之價格發行最多11,555,058股本公司供股 Shares”) at a price of HK$0.60 per Rights Share (the “Rights Issue”). 股份（「供股股份」）（「供股」）。於二零二五年十月 The closing price was HK$0.98 per Share on 24 October 2025, being 二十四日（即配售協議日期）的收市價為每股0.98 the date of the placing agreement. 港元。 On 17 December 2025, completion of the rights issue and placing 於二零二五年十二月十七日，供股及合共 of a total of 11,555,058 Rights Shares took place and the net price 11,555,058股供股股份之配售完成。經扣除供股相 per Rights Share after deducting the relating expenses of the 關開支後，每股供股股份淨價格約為0.54港元。所 Rights Issue was approximately HK$0.54. The net proceeds of 得款項淨額約為6.2百萬港元，其中約2.4百萬港元 approximately HK$6.2 million arose therefrom would be utilized as to 將用於其廣告業務之一般營運，包括向供應商（如 approximately HK$2.4 million for normal operation of its advertising 廣告版位╱時段供應商以及影片╱照片╱文本製作 business including prepayments to suppliers such as suppliers for 供應商）支付預付款項，而餘款將用作本集團一般 advertising space/time slot and the production of videos/photos/ 營運資金，其中約1.8百萬港元用於薪金，2百萬 text and the remaining for general working capital of the Group of 港元用於專業費用及其他企業開支。供股詳情載於 which approximately HK$1.8 million for salaries and HK$2 million 本公司日期為二零二五年十月二十四日、二零二五 for professional fees and other corporate expenses. Details of the 年十二月四日及二零二五年十二月十七日之公告， Rights Issue were set out in the Company’s announcements dated 以及日期為二零二五年十一月十七日之通函。 24 October 2025, 4 December 2025 and 17 December 2025 and the circular dated 17 November 2025. On 24 April 2026, completion of the placing of a total of 6,930,000 於二零二六年四月二十四日，合共6,930,000股配 placing Shares took place and the net price per placing Shares was 售股份完成配售，每股配售股份淨價格約為0.678 approximately HK$0.678. The net proceeds of approximately HK$4.7 港元。所得款項淨額約為4.7百萬港元，將用作本 million arose therefrom would be utilized for the Group’s general 集團一般營運資金。配售事項詳情載於本公司日 working capital. Details of the placing were set out in the Company’s 期為二零二六年三月二十六日及二零二六年四月 announcements dated 26 March 2026 and 24 April 2026. 二十四日之公告。 Please also refer to the section headed “Use of Proceeds” hereunder 有關供股籌集的所得款項淨額用途詳情，亦請參閱 for details of use of net proceeds raised by the Rights Issue. 本報告「所得款項用途」一節。 PROSPECTS 前景 Amid the global economy is still facing various challenges brought 全球經濟仍面臨高通脹壓力及加息及能源價格飆升 by the high inflationary pressure and soaring interest rates and 帶來的多項挑戰，惟在中國政府推動新能源相關產 energy prices, with the strong support of the PRC government in 業發展及落實促進國內需求、釋放消費潛力的利 promoting the development of new energy related industries and 好政策的有力支持下，本集團預期與二零二五年相 implementation of favorable policies to boost domestic demand and 比，於二零二六年中國經濟將表現更好。 unleash the consumption potential, the Group expects the Chinese economy to perform better in 2026 compared to 2025. will become more prevalent, allowing customers to engage with 間中與產品互動，從而縮短線上與線下購物體驗之 products in a virtual space, thus bridging the gap between online 間的差距。這一變化將為品牌創造難忘的體驗，讓 and offline shopping experiences. This shift will give brands the 消費者在更深層次上產生共鳴。 opportunity to create memorable experiences that resonate with consumers on a deeper level. Sustainability will also play a crucial role in shaping advertising 可持續性也將在塑造二零二六年廣告策略中發揮關 strategies in 2026. As consumers become increasingly aware of 鍵作用。隨著消費者對環境問題的日益關注，品牌 environmental issues, brands will need to align their messaging 需要將其信息與可持續發展目標對齊。這不僅將提 with sustainability goals. This will not only enhance brand reputation 升品牌聲譽，還將吸引日益增長的環保意識消費者 but also attract a growing segment of eco-conscious consumers. 群體。我們集團將專注於將可持續實踐整合進我們 Our group will focus on integrating sustainable practices into our 的廣告活動中，確保在滿足市場需求的同時，對社 campaigns, ensuring that we contribute positively to society while 會做出積極貢獻。 meeting market demands. Finally, the ongoing evolution of social media platforms will continue 最後，社交媒體平台的不斷演變將繼續影響廣告趨 to influence advertising trends. As new platforms emerge and 勢。隨著新平台的出現和現有平台的演變，我們集 existing ones evolve, our group will remain agile, adapting our 團將保持靈活，調整策略以有效利用這些渠道。通 strategies to leverage these channels effectively. By embracing 過採取多渠道的方法，包括影響者合作和用戶生成 a multi-channel approach that includes influencer partnerships 內容，我們旨在擴大覆蓋面，與受眾建立真誠的聯 and user-generated content, we aim to enhance our reach and 繫。總的來說，二零二六年的廣告格局預示著充滿 foster genuine connections with audiences. Overall, the advertising 活力和機遇的增長與創新。 landscape in 2026 promises to be dynamic and full of opportunities for growth and innovation. The Group’s gross profit margin for the Year under review decreased 本集團於回顧年度的毛利率下跌至1.37%，而去年 considerably to 1.37% against 3.67% for the last year. This was 為3.67%。這主要因為本年度廣告業務服務成本較 mainly due higher cost of services of advertising business during the 高。 Year. Administrative Expenses 行政開支 The Group’s administrative expenses decreased by 54.66% to 本集團於本年度之行政開支減少54.66%至約15.4 approximately HK$15.4 million for the Year, as compared to that of 百萬港元，而上一年度的行政開支約為34.0百萬港 approximately HK$34.0 million for the preceding year, which mainly 元，主要包括員工成本及法律及專業費用。 comprised of staff costs and legal and professional fees. Impairment Loss on Trade Receivables, 貿易應收款項、預付款項、按金及其他應Prepayments, Deposits and Other Receivables 收款項的減值虧損During the Year, the Group incurred impairment loss on trade 於本年度，本集團產生貿易應收款項的減值虧損約 receivables of approximately HK$0.7 million and prepayment, 0.7百萬港元及預付款項、按金及其他應收款項的 deposits and other receivables of approximately HK$1.0 million, 減值虧損約1.0百萬港元，合計約1.7百萬港元， totaling, approximately HK$1.7 million, representing a significant 較上一年度錄得的總額約23.2百萬港元大幅減少。 decrease against the total amount of approximately HK$23.2 million 有關詳情於綜合財務報表附註12披露。 as recorded in the preceding year. The details of which were disclosed in note 12 to the consolidated financial statements.cash flow, equity financing and debt financing. As at 31 March 2026, 融資為其營運提供資金。於二零二六年三月三十一 the Group had cash and cash equivalents of approximately HK$6.9 日，本集團有現金及現金等價物約6.9百萬港元， million, which was significant increased as compared to the Group’s 較二零二五年三月三十一日的現金及現金等價物約 cash and cash equivalents of approximately HK$0.1 million as at 0.1百萬港元大幅增加。該增加乃歸因於本年度籌 31 March 2025. Such increase was attributable to the appropriate 款活動中採取的適當策略。本集團的流動比率以流 strategy in fund raising activities during the year. The Group’s current 動資產除以流動負債計算，為4.33，而於二零二五 ratio, being calculated on the basis of current assets over current 年三月三十一日為2.78。本集團認為現有流動比率 liabilities, was 4.33, versus 2.78 as at 31 March 2025. The Group 處於合理水平。 considered that the present current ratio is at a reasonable level.As at 31 March 2026, the Group had outstanding borrowings of 於二零二六年三月三十一日，本集團有未償還借貸 approximately HK$6.6 million, representing an increase of 15.03% 約入6.6百萬港元，較二零二五年三月三十一日的 versus the amount of approximately HK$5.8 million as at 31 March 約5.8百萬港元增加15.03%。本集團的借貸主要包 2025. The Group’s borrowings primarily comprise unsecured loans, 括無抵押貸款，以港元計值並按固定利率計息。本 which are dominated in HK$ and at fixed interest rate. The gearing 集團的資產負債比率以總借貸除以總資產計算，為 ratio of the Group, being calculated on the basis of total borrowings 8.34%，高於二零二五年三月三十一日的資產負債 over total assets, was 8.34%, which was higher than that of 5.84% 比率5.84%。資產負債比率增加歸因於本年度本集 as at 31 March 2025. Such increase in gearing ratio was due to the 團資產減少。 decrease in assets of the Group during the Year. In order to improve the Group’s liquidity and financial position, the 為改善本集團的流動資金及財務狀況，本集團於本 Group has conducted several fund-raising activities during the Year, 年度內舉辦了多項集資活動，並成功合共籌得約 successfully raised approximately HK$10.5 million in aggregate for 10.5百萬港元，用於本集團業務擴張及本集團一般 expansion of the Group’s business and general working capital of the 營運資金，詳情載於本報告「集資活動」及「所得款 Group, details are set out in the paragraphs headed “Fund-raising 項用途」各段。 Activities” and “Use of Proceeds” in this report. lenders for renewal and extension of borrowings which are 於截至二零二七年三月三十一日止年度償repayable during the year ending 31 March 2027; 還的借貸協商重續和延期；(iii) The Group has taken steps to improve its operating efficiency (iii) 本集團已採取措施，通過對各項經營費用 by implementing cost control measures on various operating 實施成本控制措施提高經營效率，以改善expenses in order to improve the cash flow from its 經營產生的現金流量及提高未來的盈利能operations and enhance profitability in future; and 力；及 (iv) The Group will actively negotiate with various financial (iv) 本集團將積極與多家金融機構及潛在貸款 institutions and potential lenders/investors to secure new 人╱投資人協商，取得新的融資安排，以financing arrangement to meet the Group’s working capital 滿足本集團近期的營運資金及財務需求。 and financial requirements in the near future. The Group 本集團亦將積極尋找機會進行集資活動，will also actively seek opportunities to carry out fund raising 包括但不限於配售新股或供股作為替代資 activities including but not limited to the placing of new 金來源。 shares or rights issue as alternative sources of funding. As at 31 March 2026, the Group had 10 employees in total (2025: 於二零二六年三月三十一日，本集團合共有10名 25), stationed mainly in China and Hong Kong. The total staff （二零二五年：25名）僱員，主要派駐於中國及香 costs, including key management’s remuneration, amounted to 港。包括主要管理層薪酬在內的員工成本總額約為 approximately HK$2.5 million (2025: HK$5.7 million). The Group’s 2.5百萬港元（二零二五年：5.7百萬港元）。本集 emolument policies, which are reviewed periodically, are linked 團的薪酬政策與個別僱員的表現掛鈎，並根據上述 to the performance of individual employees and are based on the 地區普遍的薪酬趨勢而定期檢討。除基本薪酬外， salary trends prevailing in the aforesaid regions. Apart from basic 可參考本集團及個別僱員的表現向合資格僱員（包 remuneration, share options may be granted to eligible employees 括董事）授出購股權。本集團亦分別為其香港及中 including directors by reference to performance of the Group and 國僱員參与經批准之強制性公積金計劃及退休福利 the individual employees. The Group also participated in approved 計劃。 mandatory provident fund scheme and the retirement benefit scheme for its employees in Hong Kong and the PRC respectively.Significant Investments and Material Acquisitions 重大投資以及重大收購及出售事項及重大and Disposals and Future Plans for Material 投資及資本資產之未來計劃 Investments and Capital Assets Disposal of 100% equity interest in Mou Bros. Limited and 出售Mou Bros. Limited及Jiading Global Jiading Global Limited Limited之100%股本權益 Reference is made to the announcement of the Company dated 31 茲提述本公司日期為二零二五年七月三十一日之 July 2025 in respect of the entering into of a sale agreement by the 公告，內容有關本公司（作為賣方）與劉業安先 Company as vendor with Mr. Lau Yip On as purchaser for the sale of 生（作為買方）訂立銷售協議，以出售Mou Bros. 100% equity interest in Mou Bros. Limited and Jiading Global Limited Limited、Jiading Global Limited及其子公司（「目標 and their subsidiaries (“Target Groups”) at the consideration of 集團」）之100%股本權益，代價為150,000港元， HK$150,000 payable in cash (“Disposal”), which was determined after 以現金支付（「出售事項」），代價乃本公司與買方 arm’s length negotiations between the Company and the purchaser. 經公平磋商釐定。鑑於目標集團所保留之業務分部 Given that the business segments carried on by the Target Groups 於截至二零二五年三月三十一日止年度僅貢獻收益 only contributed a revenue of approximately HK$4.2 million but 約4.2百萬港元，但卻錄得虧損約49.5百萬港元， recorded a loss of approximately HK$49.5 million for the year ended 本公司決定將業務重心轉回香港，專注於現有的廣 31 March 2025, the Company has decided to shift its focus back 告媒體業務，以期改善業績及提升股東回報。 to Hong Kong and concentrate on its existing advertising media business in order to improve its performance and shareholders returns. The Group did not pledge any of its assets as securities for any 於截至二零二六年及二零二五年三月三十一日止年 facilities granted to the Group for the years ended 31 March 2026 度，本集團並無抵押其任何資產，作為本集團獲授 and 2025. 任何融資之擔保。 Contingent Liabilities 或然負債 The Group did not have any significant contingent liabilities as at 31 於二零二六年及二零二五年三月三十一日，本集團 March 2026 and 2025. 並無任何重大或然負債。 Capital Commitments 資本承擔 The Group did not have any material commitments as at 31 March 於二零二六年及二零二五年三月三十一日，本集團 2026 and 2025. 並無任何重大承擔。 Events after the Reporting Period 報告期後事項 Save as disclosed in note 34 to the consolidated financial statements, 除綜合財務報表附註34所披露者外，於本年度後 there are no significant events affecting the Group which have 及直至本報告日期並無發生影響本集團的重大事 occurred after the Year and up to the date of this report. 件。 Intended Use 擬定用途 Allocation 31 March 2026 Balance net proceeds by於下列日期前動用 於二零二六年 未動用所得款項淨額 分配 三月三十一日使用 剩餘結餘 預期時間表 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 General Working Capital一般營運資金 1,500 1,500 0 – Total: 總計： 1,500 1,500 0 (ii) 於二零二六年三月三十一日，二零二五年 (ii) As at 31 March 2026, the utilization of the net proceeds 九月二十五日所進行配售所得款項淨額約 amounting to approximately HK$2.9 million raised from the 2.9百萬港元的用途載列如下： placing on 25 September 2025 is set out below: Expected timeline for utilisation of Utilization as at Remaining the unused net Intended Use 擬定用途 Allocation 31 March 2026 Balance proceeds by於下列日期前動用 於二零二六年 未動用所得款項淨額 分配 三月三十一日使用 剩餘結餘 預期時間表 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 General Working Capital一般營運資金 2,900 2,900 0 – Total: 總計： 2,900 2,900 0 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 Normal operation of its 2,400 0 – 其廣告業務之一般營運， 2,400 advertising business 包括向供應商（如廣告 including prepayments 版位╱時段供應商以及 to suppliers such 影片╱照片╱文本製作 as suppliers for 供應商）支付預付款項 advertising space/ time slot and the production of videos/ photos/text Salaries 1,800 1,250 薪金 550 30 September 2026 二零二六年 九月三十日 Professional fees and 2,000 0 專業費用及其他企業開支 2,000 – other corporate expenses Total: 4,950 1,250 總計： 6,200 Mr. CHAN Pak San (“Mr. Chan”), aged 32, has been appointed as 陳栢燊先生（「陳先生」），32歲，於二零二六年六 an executive director of the Company with effect from 15 June 2026. 月十五日獲委任為本公司執行董事。陳先生持有西 Mr. Chan obtained a master’s degree of Business Administration 蘇格蘭大學國際商業與金融工商管理碩士學位。彼 in International Business & Finance from University of the West of 於二零二一年八月至二零二二年八月期間擔任國恩 Scotland. He was executive director of Guoen Holdings Limited (stock 控股有限公司（股份代號：8121）之執行董事，該 code: 8121) from August 2021 to August 2022, a company listed on 公司為一間於聯交所GEM上市之公司。陳先生於 GEM of the Exchange. Mr. Chan has extensive experience in the field 電子商務、企業融資、管理及投資方面擁有豐富經 of E-commerce, corporate finance, management and investment. 驗。 Non-executive Director 非執行董事 Mr. LONG Xueqing (“Mr. Long”), aged 50, has been appointed as 龍雪清先生（「龍先生」），50歲，於二零二六年一 a non-executive director of the Company with effect from 9 January 月九日獲委任為本公司非執行董事。龍先生於二零 2026. Mr. Long holds a bachelor’s degree from Wuhan University 零一年取得武漢大學學士學位。於二零零一年至二 in 2001. From 2001 to 2015, he served as the Deputy Head of the 零一五年，彼擔任深圳市人民醫院財務部副主任。 Finance Department of Shenzhen People’s Hospital. He has then 彼其後自二零一五年八月起獲委任為深圳市三龍宇 been appointed as the manager of the sales department of Shenzhen 科技有限公司銷售部經理，並自二零一六年起兼任 Sanlongyu Technology Co., Ltd. since August 2015 and, since 2016, 飛利浦醫療（中國）區域經理（南區）。 has also served as the Regional Manager (Southern Region) of Philips Healthcare (China). has rich experience in providing auditing to listed companies as well 司及跨國企業提供審核服務方面擁有逾十年的豐富 as multinational corporations for more than ten years. Mr. Lui is the 經驗。自二零一七年起，呂先生為匯賢會計師事務 managing director of UP CPA & Co., Certified Public Accountants 所（註冊執業會計師）以及匯智專業服務有限公司 (Practising) and Union Professional Limited since 2017. 之董事總經理。 Mr. SHIN Ho Chuen (“Mr. Shin”), aged 37, has been appointed 單浩銓先生（「單先生」），37歲，於二零二三年二 as an independent non-executive Director, a member of the audit 月十六日獲委任為獨立非執行董事、本公司審核委 committee, remuneration committee and nomination committee of 員會、薪酬委員會及提名委員會成員。 the Company on 16 February 2023. Mr. Shin has been appointed as the chairman of the nomination 單先生已獲委任為本公司提名委員會主席，自二零 committee of the Company with effect from the conclusion of the 二五年九月十九日舉行之股東週年大會結束起生 AGM held on 19 September 2025. 效。 Mr. Shin has over ten years of law related working experience. Mr. 單先生擁有十年以上的法律相關工作經驗。單先生 Shin was employed by David Fong & Co. as an assistant solicitor 於二零一六年七月至二零二零年七月受僱於David from July 2016 to July 2020 and he has been a partner of the firm Fong & Co.擔任助理律師，並自二零二零年八月起 since August 2020. 一直為該事務所的合夥人。 Mr. Shin obtained a bachelor of laws degree and a postgraduate 單先生於二零一二年十一月及二零一三年七月分別 certificate in laws from The Chinese University of Hong Kong in 獲得香港中文大學的法律學士學位及法律研究生文 November 2012 and July 2013, respectively. He was admitted as a 憑。彼於二零一六年三月獲准成為香港的律師。自 solicitor in Hong Kong in March 2016. Since March 2022, Mr. Shin has 二零二二年三月起，單先生一直為洋蔥全球有限公 been an independent director of Onion Global Limited (OGBLY: US), a 司（OGBLY:美國，一家目前在美國OTC市場上市的 company currently listed on U.S. OTC Markets. Mr. Shin is currently 公司）的獨立董事。單先生自二零二三年八月起擔 an independent non-executive director of FingerTango Inc. (Stock 任指尖悅動控股有限公司（聯交所主板上市公司， Code: 6860) since August 2023, a company listed on the Main Board 股份代號：6860）之獨立非執行董事。 of the Stock Exchange. in Hong Kong and other Asian cities, and worked closely to other regions in United Kingdom, United States, Italy and India. She is now an assistant manager in a private entrepreneurial company based in Hong Kong. Discussion and Analysis” in this report. Risks and uncertainties 風險及不明朗因素 The principal risks and uncertainties facing the Group have been 本集團面臨之主要風險及不明朗因素載於本報告 addressed in the section headed “Management Discussion and 「管理層討論及分析」一節。此外，綜合財務報表附 Analysis” in this report. In addition, various financial risks have been 註6已披露多項財務風險。 disclosed in note 6 to the consolidated financial statements.Environmental policies and performance 環境政策及表現 The Group recognises its responsibility to protect the environment 本集團深知其有責任於業務活動中保護環境。本集 from its business activities. The Group continually seeks to identify 團一直致力於識別及管理其經營活動對環境造成之 and manage environmental impacts attributable to its operational 影響，務求盡可能將該等影響減至最低。本集團 activities in order to minimise these impacts if possible. The Group 旨在促進資源有效利用及採用綠色科技實現減排。 aims to promote efficient use of resources and adopting green 舉例而言，本集團致力於提升照明及空調系統等設 technologies for emission reduction. For instance, the Group seeks 備，藉此提高整體經營效率。為發掘提升能源效益 to upgrade equipment such as lighting and air-conditioning systems 之方法，本集團不時量度及記錄能耗強度。 in order to increase overall operating efficiency. To identify energy efficiency opportunities, the Group measures and records the energy consumption intensity from time to time. Third-Party Risks 第三方風險 The Group has been relying on third-party service providers in 本集團在部分業務中一直倚賴第三方服務供應商， parts of business to improve performance and efficiency of the 以提高本集團表現及效率。雖然自外部服務供應商 Group. While gaining the benefits from external service providers, 取得利益，管理層意識到有關營運倚賴狀況可能 the management realises that such operational dependency 導致容易出現未可預期的服務久佳或服務終止的風 may pose a threat of vulnerability to unexpected poor or lapses 險，包括聲譽受損、業務中斷及資金損失。為應對 in service including reputation damage, business disruption and 該等不確定因素，本集團僅委聘聲譽良好的第三方 monetary losses. To address such uncertainties, the Group engages 供應商並密切監控彼等的表現。 only reputed third-party providers and closely monitors their performance. The Group’s results for the year ended 31 March 2026 are set out in 本集團截至二零二六年三月三十一日止年度之業績 the consolidated statement of profit or loss and other comprehensive 載於本年報第107至108頁之綜合損益及其他全面 income on pages 107 to 108 of this annual report. Other movements 收益表。其他儲備變動載於本年報第111至112頁 in reserves are set out in the consolidated statement of changes in 之綜合權益變動表。 equity on pages 111 to 112 of this annual report. There is no arrangement pursuant to which a shareholders of the 本公司股東（「股東」）並無根據任何安排放棄或同 Company (“Shareholder(s)”) has waived or agreed to waive any 意放棄任何股息。 dividends. The Board does not recommend the payment of a dividend for the 董事會不建議派付截至二零二六年三月三十一日止 year ended 31 March 2026 (2025: Nil). 年度之股息（二零二五年：無）。 DIVIDEND POLICY 股息政策 The amount of dividend actually distributed to the Shareholders 實際分派予股東的股息金額將取決於盈利及財務狀 will depend upon the earnings and financial condition, operating 況、營運需求、資本需求及董事可能認為相關的任 requirements, capital requirements and any other conditions that the 何其他條件，並須經股東批准。 Directors may deem relevant and will be subject to the approval of the Shareholders. The payment of the dividend by the Company is also subject to any 本公司派付股息亦受百慕達公司法及章程細則的任 restrictions under the Companies Act of Bermuda and the Bye- 何限制所限。根據股息政策宣派及╱或派付未來股 laws. Any declaration and/or payment of future dividends under 息須經董事會決定，並須符合本集團及股東的整體 the Dividend Policy are/is subject to the Board’s determination and 最佳利益。 would be in the best interests of the Group and the Shareholders as a whole. The Company does not have any pre-determined dividend 本公司並無預先釐定之股息分派比例或分派比率。 distribution proportion or distribution ratio. Any declaration and/or 根據股息政策宣派及╱或派付任何未來股息，未必 payment of future dividends under the Dividend Policy may or may 反映本公司過往宣派股息之情況，並須由董事會釐 not reflect the Company’s historical declarations of dividends and 定，且須符合本集團及股東之整體最佳利益。董事 Year are set out in note 27 to the consolidated financial statements. 表附註27。 USE OF PROCEEDS 所得款項用途 Details of the use of proceeds of the Company during the Year are 於本年度，本公司所得款項用途之詳情載於本年報 set out in the section headed “Management Discussion and Analysis” 「管理層討論及分析」一節。 in this annual report. TAX RELIEF 稅項減免 The Company is not aware of any relief on taxation available to 本公司並不知悉股東因持有股份而可獲得的任何稅 the shareholders by reason of their holdings of the Shares. If 項減免。倘股東不確定購買、持有、出售、買賣或 the shareholders are unsure about the taxation implications of 行使與股份有關的任何權利的稅務影響，建議諮詢 purchasing, holding, disposing of, dealing in or exercising of any 其專業顧問。 rights in relation to the Shares, they are advised to consult their professional advisers. PRE-EMPTIVE RIGHTS 優先購買權 There are no provisions for pre-emptive rights under the bye-laws of 本公司之公司章程細則或百慕達一九八一年公司法 the Company or the Companies Act 1981 of Bermuda which would 並無有關優先購買權之條文，規定本公司須按比例 oblige the Company to offer new shares of the Company on a pro- 向現有股東發售本公司新股份。 rata basis to existing shareholders. PURCHASE, REDEMPTION OR SALE OF SHARES 購買、贖回或出售股份 Neither the Company, nor any of its subsidiaries purchased, 本年度，本公司及其任何子公司概無購買、贖回或 redeemed or sold any of the Company’s listed securities (including 出售本公司任何上市證券（包括出售庫存股份）。 sale of treasury shares) during the Year. DISTRIBUTABLE RESERVES 可供分派儲備 The Company had no distributable reserve as at 31 March 2026 as 根據百慕達公司法（經修訂），於二零二六年三月 required in accordance with the Companies Act of Bermuda (as 三十一日，本公司並無可供分派儲備。 and revenue to the largest customer included therein amounted to 當中來自最大客戶之收入佔31.11%。來自本集團 31.11%. Purchases from the Group’s two largest suppliers accounted 兩大供應商之採購量佔本年度採購總量之99.83%。 for 99.83% of the total purchases for the Year. None of the directors of the Company or any of their associates or 本公司董事、其任何聯繫人士或任何股東（就董事 any shareholders (which, to the best knowledge of the directors, own 所深知擁有本公司股本超過5%）概無於本集團五大 more than 5% of the Company’s share capital) had any beneficial 客戶中擁有任何實益權益。 interest in the Group’s five largest customers. DIRECTORS 董事 The Directors during the Year and up to the date of this report were: 於本年度及截至本報告日期，本公司之董事如下： Executive Directors 執行董事 Mr. Mou Zhongwei (Chairman) 牟忠緯先生（主席） (retired on 19 September 2025) （於二零二五年九月十九日退任）Mr. Chan Tat Lin 陳達年先生 Mr. Chan Pak San (appointed on 15 June 2026) 陳栢燊先生（於二零二六年六月十五日獲委任）Non-Executive Director 非執行董事 Mr. Long Xueqing (appointed on 9 January 2026) 龍雪清先生（於二零二六年一月九日獲委任）Independent Non-Executive Directors (“INED(s)”) 獨立非執行董事（「獨立非執行董事」）Mr. Lui Chi Kin 呂志堅先生 Mr. Shin Ho Chuen 單浩銓先生 Ms. Li Hiu Wah 李曉華女士 The Company has received annual confirmations of independence 本公司已接獲上述獨立非執行董事有關獨立性之年 from the above INEDs, and as at the date of this report still considers 度確認書，截至本報告日期，本公司仍認為彼等均 them to be independent. 屬獨立人士。 DIRECTORS’ AND SENIOR MANAGEMENT’S 董事及高級管理層之履歷 BIOGRAPHIES Biographical details of the Directors and senior management of the 本集團董事及高級管理層之履歷詳情載於本報告第 Group are set out on pages 22 to 24 of this report. 22至24頁。 CHANGES IN DIRECTORS’ INFORMATION 董事資料之變更 Subsequent to the date of the interim report for the six months 於本公司截至二零二五年九月三十日止六個月之中 ended 30 September 2025 of the Company to the date of this report, 期報告日期後至本報告日期，概無根據GEM上市 there are no changes in the Directors’ information as required to be 規則第17.50A(1)條須予披露之董事資料之變更。 disclosed pursuant to Rule 17.50A(1) of the GEM Listing Rules.DIRECTORS’ SERVICE CONTRACTS 董事之服務合約 No Directors proposed for re-election at the Company’s forthcoming 擬於本公司應屆股東週年大會上重選之董事概無訂 annual general meeting have an unexpired service contract, which 立本公司或其任何子公司不可於一年內在毋須作出 is not determinable by the Company or any of its subsidiaries within 賠償（法定賠償除外）下終止之未到期服務合約。 one year without payment of compensation, other than statutory compensation. Salary package for employees are structured by reference to 僱員之薪酬福利參考市況、僱員經驗及個人表現而 market conditions, staff’s experience and individual performance. 釐定。本集團提供之其他福利包括醫療保險、強制 Other benefits offered by the Group included medical insurance, 性公積金計劃、培訓補貼、購股權計劃及酌情花紅。 mandatory provident fund scheme, training subsidies, share option scheme and discretionary bonus. The emoluments of the Directors and senior management are 董事及高級管理層之酬金由薪酬委員會建議並由董 recommended by the remuneration committee and decided by the 事會參考市場薪酬水平、承擔、貢獻及彼等於本集 Board, with reference to the market rates, commitment, contribution 團之職務及責任而釐定。有關董事薪酬之詳情載於 and their duties, and responsibilities with the Group. Details of 綜合財務報表附註13。 directors’ remuneration are set out in details in note 13 to the consolidated financial statements. The Company has adopted a share option scheme as an incentive to 本公司已採納一項購股權計劃作為給予董事及合資 the Directors and eligible employees, details of the scheme are set 格僱員之獎勵。有關計劃之詳情載於綜合財務報表 out in note 28 to the consolidated financial statements. 附註28。 required to be kept by the Company pursuant to Section 352 of 須知會本公司及聯交所的權益或淡倉。 the SFO, or which were required, pursuant to Rules 5.46 to 5.67 of the GEM Listing Rules, to be notified to the Company and the Stock Exchange. SUBSTANTIAL SHAREHOLDERS’ AND OTHER 主要股東及其他人士於本公司股份及PERSONS’ INTERESTS AND SHORT POSITIONS 相關股份之權益及淡倉 IN SHARES AND UNDERLYING SHARES OF THE COMPANY So far as known to the Directors or chief executives of the Company, 於二零二六年三月三十一日，就董事或本公司主要 as at 31 March 2026, no person or corporation (other than the 行政人員所知，概無人士或公司（並非董事或本公 Directors and chief executives of the Company) had or were deemed 司主要行政人員）於股份或相關股份中擁有或被視 to have an interest or a short position in the shares or the underlying 為擁有根據證券及期貨條例第XV部第2及3分部之 shares which would be required to be disclosed to the Company 規定須向本公司及聯交所披露的權益或淡倉，或記 and the Stock Exchange under the provisions of Division 2 and 3 of 錄於本公司根據證券及期貨條例第336條規定須予 Part XV of the SFO, or which were recorded in the register of the 存置之登記冊內的權益或淡倉，或直接或間接持有 Company required to be kept under Section 336 of the SFO, or who 附有權利可於任何情況下在本公司或本集團任何其 were directly or indirectly, to be interested in 5% or more of the 他成員公司的股東大會上投票的任何類別股本面值 nominal value of any class of share capital carrying rights to vote in 5%或以上的權益。 all circumstances at general meetings of the Company or any other member of the Group. COMPETITION INTEREST 競爭權益 None of the Directors, the controlling Shareholders or substantial 截至二零二六年三月三十一日止年度，董事、控股 Shareholders or any of its respective close associates has engaged 股東、主要股東及彼等各自之緊密聯繫人概無從事 in any business that competes or may compete, either directly or 與本集團業務（不論直接或間接）構成或可能構成 indirectly, with the businesses of the Group, as defined in the GEM 競爭之任何業務（定義見GEM上市規則）或與或可 Listing Rules, or has or may have any other conflict of interests with 能與本集團產生任何其他利益衝突。 Group during the year ended 31 March 2026. principal terms of the Scheme is set out as follows: (a) Purpose of the Scheme (a) 計劃的目的 The purpose of the Scheme is to enable the Company to 計劃旨在使本公司能夠向參與者授出本公grant share options of the Company (the “Option(s)”) to the 司購股權（「購股權」），作為彼等對本集團 Participants as incentives or rewards for their contributions to 貢獻的激勵或獎勵。計劃將給予參與者（定 the Group. The Scheme will give the Participants (as defined 義見下文(b)段）機會於本公司擁有個人股in paragraph (b) below) an opportunity to have a personal 份，並將有助於實現以下目標：stake in the Company and will help achieve the following objectives: (i) motivate the Participants to optimise their (i) 激勵參與者優化其表現及效率；及performance and efficiency; and (ii) attract and retain or otherwise maintain a long term (ii) 吸引及挽留或以其他方式與其貢獻relationship with the Participants whose contributions 符合或將符合本集團業務目標的參are or will be in line with the business objectives of 與者保持長期關係。 the Group. (c) Total number of shares of the Company (c) 根據計劃可發行之本公司股份總數 available for issue under the Scheme The maximum number of Shares which may be issued in 根據計劃及本集團任何其他計劃將予授出respect of all Options or awards to be granted under the 的所有購股權或獎勵可予發行的最高股份Scheme and any other schemes of the Group shall not in 數目合共不得超過採納計劃當日已發行股aggregate exceed 10% of the Shares in issue as at the date of 份的10%（「計劃授權限額」）。於本報告日 adoption of the Scheme (the “Scheme Mandate Limit”). As at 期，並無購股權可根據計劃發行。 the date of this report, no Option is available for issue under the Scheme. (d) Maximum entitlement of each Participant (d) 各參與者之配額上限The total number of Shares issued and to be issued upon 直至授出日期前的任何十二(12)個月期間，exercise of the Options and awards granted to each 於向各參與者或承授人授出的購股權及獎Participant or grantee (including exercised and outstanding 勵（包括已行使及未行使的購股權，但不包Options but excluding any Options and awards lapsed in 括根據相關計劃條款失效的任何購股權及accordance with the terms of such schemes) in any twelve 獎勵）獲行使後，已發行及將發行的股份總(12)-month period up to the date of grant shall not exceed 數不得超過授出日期的已發行股份總數的1% of the number of the total issued Shares at the date of 1%（「個別限額」）。倘向一名參與者授出任grant (the “Individual Limit”). Where any grant of Options to a 何購股權將導致截至有關授出日期（包括該 Participant would result in the Shares issued and to be issued 日）的12個月期間內，就向有關人士授出的 in respect of all Options granted to such person (excluding 所有購股權（不包括根據計劃的條款失效的any Options lapsed in accordance with the terms of the 任何購股權）已發行及將發行的股份合共超Scheme) in the 12-month period up to and including the date 過本公司已發行股份的1%，有關授出須經of such grant representing in aggregate over 1% of the Shares 本公司股東在股東大會上與該參與者及其of the Company in issue, such grant must be separately 緊密聯繫人（或倘參與者為關連人士，則為approved by Shareholders of the Company in general 聯繫人）另行批准放棄投票。 meeting with such Participant and his/her close associates (or associates if the Participant is a connected person) abstaining from voting. the grantee for at least twelve (12) months before the Option 使。如計劃所載，在若干情況下，董事會can be exercised. A shorter vesting period may be granted 可酌情向參與者授出較短的歸屬期。 to the Participants at the discretion of the Board in certain circumstances as set out in the Scheme. (g) Payment on acceptance of an Option offer (g) 接納購股權要約時應付之款項The amount payable by the grantee of an option to the 購股權承授人在接納授出購股權的要約時Company on acceptance of the offer for the grant of an 應向本公司支付的金額為1.00港元。 option is HK$1.00. (h) Basis on determining of the exercise price (h) 釐定行使價之基準The exercise price of an Option granted under the Scheme 根據計劃授出之購股權之行使價將為董事shall be a price solely determined by the Board and notified to 會單獨釐定並通知一名參與者之價格，並 a participant and shall be at least the higher of: (i) the closing 應至少為以下三者中的較高者：(i)聯交所日 price of the Shares as stated in the Stock Exchange’s daily 報表所載之股份於授出購股權日期（該日須quotations sheet on the date of offer of the Option, which 為營業日）的收市價；(ii)聯交所日報表所載must be a business day; (ii) the average closing prices of the 之股份在緊接授出日期前五個營業日的平Shares as stated in the Stock Exchange’s daily quotations 均收市價；及(iii)股份於授出日期之面值。 sheets for the 5 business days immediately preceding the date of offer; and (iii) the nominal value of a Share on the date of offer. (i) Remaining life of the Scheme (i) 計劃之剩餘有效期 The Scheme was terminated upon the adoption of the New 計劃已於股東在二零二六年三月二十四日Share Scheme approved by the Shareholders at the special 舉行之股東特別大會上採納新股份計劃後general meeting held on 24 March 2026. 終止。 名稱或類別 購股權日期 （附註3） 行使期 的結餘 年內已授出 年內已歸屬 年內已行使 年內已失效 年內已註銷 （附註 3） 的結餘 Directors 董事 Mr. Mou Zhongwei 16/02/2023 HK$49.05 16/02/2023–15/02/2026 418,600 – – – (23,546) – (395,054) – (Note 4) (Note 1) (Note 2) 牟忠緯先生 16/02/2023 49.05港元 16/02/2023–15/02/2026 （附註4） （附註1） （附註2） Senior Management 高級管理層 Mr. Mu Ruifeng 16/02/2023 HK$49.05 16/02/2023–15/02/2026 139,932 – – – (139,932) – – –（Note 5） (Note 1) 穆瑞峰先生 16/02/2023 49.05港元 16/02/2023–15/02/2026 （附註5） （附註1） Other Participants 其他參與者 Employees 16/02/2023 HK$49.05 16/02/2023–15/02/2026 2,319,894 – – – (392,413) – (1,927,481) – (Note 1) 僱員 16/02/2023 49.05港元 16/02/2023–15/02/2026 （附註1） Total 2,878,426 – – – (555,891) – (2,322,535) – 總計 from HK$2.759 to HK$55.18 per Share respectively. Furthermore, as 55.18港元。此外，由於供股於二零二五年十二 a result of Rights Issue effective on 15 December 2025, the Company 月十五日生效，本公司已作出必要調整，將行使 had made the necessary adjustments to the exercise price from 價由55.18港元調整至49.05港元，並將未行使購 HK$55.18 to HK$49.05 and the number of Shares falling to be issued 股權獲行使時將予發行的股份數目由35,222股調 upon exercise of the outstanding share options from 35,222 Shares 整至39,625股。 to 39,625 Shares accordingly. 4. Mr. Mou Zhongwei has retired as the executive Director with effect 4. 牟忠緯先生已自二零二五年九月十九日舉行之本 from the conclusion of the annual general meeting of the Company 公司股東週年會結束時起辭任執行董事。 held on 19 September 2025. 5. Mr. Mu Ruifeng has been terminated as the chief executive office of 5. 穆瑞峰先生已自二零二五年三月十一日起被罷免 the Company with effect from 11 March 2025. 本公司行政總裁職務。 NEW SHARE SCHEME 新股份計劃 To enable the Company to grant Awards and/or Options to 為使本公司可向合資格參與者授出獎勵及╱或購股 eligible Participants., the New Share Scheme was adopted by the 權，新股份計劃已獲股東採納，並於二零二六年三 Shareholders and it became effective on 24 March 2026. A summary 月二十四日生效。新股份計劃之主要條款概要載列 of the principal terms of the New Share Scheme is set out as follows: 如下：(a) Purpose of the New Share Scheme (a) 新股份計劃之目的 The purpose of the New Share Scheme is to enable the 新股份計劃旨在使本公司可向參與者授出Company to grant Options or Awards to the Participants as 購股權或獎勵，作為彼等對本集團作出貢incentives or rewards for their contributions to the Group. The 獻之激勵或獎賞。新股份計劃讓參與者有 New Share Scheme gives the Participants an opportunity to 機會持有本公司之個人權益，並有助激勵have a personal stake in the Company and will help motivate 參與者提升其表現及效率，以及吸引及挽the Participants to optimise their performance and efficiency 留或以其他方式維持與其貢獻符合或將符and attract and retain or otherwise maintain a long term 合本集團業務目標之參與者之長期關係。 relationship with the Participants whose contributions are or will be in line with the business objectives of the Group. available for issue under the New Share 股份總數 Scheme The maximum number of Shares which may be issued upon 根據新股份計劃或任何其他計劃將予授出the exercise of all Options or Awards to be granted under the 之所有購股權或獎勵獲行使時可予發行之New Share Scheme or any other schemes which shall not 股份總數，合共不得超過股東批准新股份in aggregate exceed 10% of the Shares in issue (excluding 計劃當日已發行股份（不包括庫存股份）之treasury shares) as at the date of approval of the New Share 10%（「計劃授權限額」）。新股份計劃並無 Scheme by the Shareholders (the “Scheme Mandate Limit”). 設定服務提供者分項限額。根據新股份計There was no service provider sublimit set under the New 劃可供發行之股份數目為3,466,517股股Share Scheme. The number of shares available for issue 份，相當於本報告日期已發行股份總數（不under the New Scheme was 3,466,517 Shares, representing 包括庫存股份）8.33%。（未完）  |