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GoFintech Quantum Inovation Limited

(formerly known as GoFintech Inovation Limited 国富创新有限公司)

(Incorporated in the Cayman Islands with limited liability)

国富量子创新有限公司

(Stock Code 股份代号 : 290)

（前称 GoFintech Inovation Limited 国富创新有限公司）

（于开曼群岛注册成立之有限公司）

ANUAL2025

年报

REPORT

Experienced Professionals 经验丰富的专业人士	Quality Reviewers 质量审核员	Hotline & Emails 热线及电邮
Sufficient Training 充足培训	Sample Services 服务抽样	Complaint Handling Procedure 投诉处理程序
Mentorship 指导	Customer Handling Procedure 客户处理程序	Whistleblowing Policy 举报政策

GoFintech Quantum Inovation Limited Anual Report 2025124

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

此外，本集团定期主动寻求客户反馈，并

于许可的情况下化解疑虑，因为其认为反

馈乃为宝贵机制，能帮助建立并强化以客

为本的企业文化。投诉处理程序为内部政

策之一，为处理客户投诉提供详细流程，

供员工遵守。本集团已建立各类客户沟通

渠道，例如电话热线及专用电邮地址，两

者均于客户声明中清楚列明，以确保客户

了解可供表达意见的渠道。一旦收到投诉，

本集团将称职、尽责及公正地调查收到的

投诉，并相应地提供适当的纠正或补救

措施。在投诉调查期间，本集团会适时告

知客户调查进展。于本报告年度，本集团

并无接获任何重大投诉（二零二四年度：

无）。

In adition, the Group actively seks customer fedback on a

regular basis and closes gaps where posible, as it believes

fedback is a valuable mechanism for building a stronger

customer-oriented corporate culture. Complaints Handling

Procedure is one of the internal policies, providing detailed

proceses to folow when dealing with customers’ complaints. A

variety of customer comunication chanels were set up, such

as telephone hotline and dedicated email adres. Both are made

prominently on the client statements to ensure customers are

aware of those chanels for their opinions. Once a complaint has

ben received, the Group wil investigate the received complaint

competently, diligently and impartialy, and also ofer apropriate

redres or remedial action acordingly. During the complaint

investigation, the client wil be kept informed of the investigation

progres as apropriate. During the Reporting Year, the Group

have not received any material complaints (2024: nil).

Quality Service

优质服务

Proces Monitoring

过程监控

Fedbacks

反馈

The Right People

合适人选

国富量子创新有限公司二零二五年报125

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

客户私隐保护及网络安全

国富量子以最谨慎的方式处理客户资料

隐私，此乃本集团对客户作出的最重要承

诺。本集团已制定私隐政策，以遵守资料

保护的适用法律及法规，包括但不限于《香

港个人资料（私隐）条例》。该政策亦确保

已采取适当的技术措施保护个人资料，防

止未经授权的使用或访问。

本集团已建立可对所有资料进行分类的

系统，同时明确规定使用、存档、编辑及

访问的授权条件。原则上，员工仅于开立

及维护客户账户时，才可根据需要查阅客

户的个人资料。法律部门的负责人亦是本

集团的资讯安全官，负责确保私隐政策的

适切性及执行。

作为一项业务连续性策略，本集团于部分

员工必须在家工作时采取额外的网络安

全措施，该等措施涵盖遥距访问政策及程

序升级、入侵检测系统及监控、病毒及恶

意软件防护、漏洞管理、意外应对计划以

及修补程式管理等。

于本报告年度，本集团并未收到任何有关

侵犯客户私隐、遗失或滥用客户资料的投

诉。本集团将定期检讨数据保护措施以确

保其有效性。

CUSTOMER PRIVACY PROTECTION AND

CYBER SECURITY

Customer’s data privacy is handled with utmost care at GoFintech

and is the most important comitment the Group has made to its

clients. The Group had developed Privacy Policy to comply with

the aplicable data protection laws and regulations, including but

not limited to Personal Data (Privacy) Ordinance of Hong Kong. It

also ensures that apropriate technical measures are put in place

to protect the personal data against any unauthorised use or

aces.

The Group has established a system whereby al data is

categorised, while authorisation on usage, filing, editing and

aces are clearly defined. In principle, staf only aces client

personal data on a ned-to-know basis when opening and

maintaining client’s acount. The head of legal department is also

the Group’s Information Security Oficer with the responsibility to

ensure the relevance and the enforcement of the Privacy Policy.

As a busines continuity strategy, extra network security measures

have ben taken when some of the Group’s employes had to

work from home. It covered remote aces policy and procedures

upgrade, intrusion detection systems and monitoring, virus and

malware protection, vulnerability management, incident response

planing, and patch management.

During the Reporting Year, the Group was not aware of any

received complaints in relation to breaches of customer privacy,

loses or misuse of client’s data. The Group wil review its data

protection measures regularly to ensure its efectivenes.

GoFintech Quantum Inovation Limited Anual Report 2025126

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

知识产权及负责任营销

国富量子珍视客户对本集团的建议及服

务的信任，从未将其视为理所当然。本集

团意识到充分竞争有助于提高产品及服

务质量，从而令整体客户受益。因此，本

集团提倡公平竞争，并在产品及服务营销

活动中遵循最佳惯例。作为一家提供金融

服务的公司，本集团认为广告及标签对其

而言并不属重大的环境、社会及管治事宜。

在本集团与客户交易时，所提供的资料应

为完整、真实、准确、清晰，并遵守有关恰

当宣传的所有法律及法规，包括但不限于

《香港商品说明条例》。

本集团尊重知识产权，并致力保障自身的

知识产权。另一方面，本集团同样尊重他

人的知识产权。本集团安装的所有软件均

透过合法途径购买。于本报告年度，本集

团未发现任何侵犯知识产权的情况。

供应链管理

作为金融服务提供商，本集团的供应商主

要为一般办公用品供应商。为公平评估供

应商筛选，本集团已采纳相关政策并在订

立合约协议前会根据供应商的能力、效率、

竞争力及声誉等综合因素评估所需的服

务。如发现供应商之行为与本集团要求有

所冲突，本集团将暂停合作直至其作出改

善。

于本报告年度，本集团共委聘22家主要供

应商（二零二四年度：16家），均经过本集

团上述采购惯例确定。

INTELECTUAL PROPERTY RIGHTS AND

RESPONSIBLE MARKETING

GoFintech treasures the trust that its clients put into its advice

and service, and the Group has never taken it for granted. The

Group apreciates that ample competition helps improve the

quality of product and service and benefits customers at large.

Therefore, the Group advocates for fair competition and folows

best practice in product and service marketing activities. As

a company providing financial services, the Group does not

consider advertising and labeling as a material ESG isue for it. In

the Group’s dealings with its clients, information provided should

be complete, true, acurate, clear, and comply with al relevant

laws and regulations regarding the proper advertising, including

but not limited to Trade Descriptions Ordinance of Hong Kong.

The Group respects the intelectual property rights and strives to

protect intelectual property rights of its own. On the other hand,

the Group equaly respects the intelectual property rights of the

others. Al software instaled by the Group are purchased through

legitimate sources. During the Reporting Year, the Group was not

aware of any cases of infringement of intelectual property rights.

SUPLY CHAIN MANAGEMENT

As a financial service provider, the Group’s supliers are mainly

general ofice suplies providers. In order to provide a fair

asesment of supliers’ selection, the Group has adopted

relevant policies and evaluated neded services based on

a combination of capability, eficiency, competitivenes and

reputation of the supliers before entering into the contractual

agrements. If any inconsistency is found betwen the Group’s

requirements and their act, the Group wil suspend the

coperation until improvement is made.

During the Reporting Year, the Group has engaged a total of 22

major supliers (2024:16), al of which have gone through the

aforementioned procurement practices of the Group.

2025
二零二五年度
15
5
1
1

国富量子创新有限公司二零二五年报127

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

按地区划分的主要供应商数目如下：

在绿色供应链管理方面，本集团致力委聘

将环境及社会风险纳入供应链管理的供

应商。本集团定期评估及监察其供应商的

表现，以确保供应商遵守有关环境及社会

政策、服务标准、合约条件及质量规定的

法律及法规。本集团指定人员倘发现任何

不符合相关环境及社会法律及法规的行

为，将及时向管理层报告。本集团将实施

纠正措施计划，以及时纠正已识别的风险。

对于持续未能满足本集团要求的供应商，

或会终止供应商合约。

本集团重视所采购商品及服务对环境的

影响。本集团在可行的情况下会采购更环

保的产品或服务，以尽量减少对环境及人

类健康的负面影响，保护自然资源。本集

团将就如何于供应链参与过程中实施良

好的环境及社会惯例，为其供应商及服务

商提供必要指导。

本集团将定期检讨上述措施以确保其有

效性。

The number of major supliers by geographical region is as

folows:

By Geographical Region按地区划分二零二四年度

Hong Kong香港10

Mainland China中国内地4

The United States美国1

The United Kingdom英国1

In view of gren suply chain management, the Group strives

to engage supliers who incorporate the consideration

of environmental and social risks into their suply chain

management. The Group periodicaly evaluates and monitors

the performance of its supliers to ensure their compliance with

laws and regulations relating to environmental and social policies,

service standards, contract conditions and quality provisions.

Any non-compliance with relevant environmental and social laws

and regulations discovered by the designated personel from the

Group wil be promptly reported to the management. Corective

action plan wil be caried out to remediate the identified risk in

a timely maner. The suplier who continuously fails to met the

Group’s requirement could be subject to termination of suplier

contract.

The Group ataches importance to the environmental impacts of

the purchased gods and services. More environmentaly friendly

products or services should be procured by the Group when

it is feasible, to minimise negative impacts on the environment

and human health, and conserve natural resources. The Group

wil provide the necesary guidance to its supliers and service

providers on how to implement god environmental and social

practices throughout the suply chain engagement proces.

The Group wil review the above measures regularly to ensure its

efectivenes.

GoFintech Quantum Inovation Limited Anual Report 2025128

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

商业道德及常规

本集团提倡公平的营商环境及诚信正直

的企业文化。雇员、高级管理层及董事均

遵循本集团的商业道德及诚信原则。

反贪污及反欺诈

国富量子对任何形式的贪污、贿赂、伪造、

勒索、串谋、挪用公款及勾结行为采取零

容忍态度。操守准则及员工手册中均明确

规定反贪污政策及程序，以促进心态及行

为的转变。合规与风险管理部主管负责由

政策制定至执行的所有相关工作流程。

全体雇员均须完全遵守与反贪污有关的

所有内部政策、法律及法规，包括但不限

于《香港防止贿赂条例》以及《中华人民

共和国公司法》及《中华人民共和国刑

法》。包括董事在内的所有雇员均须接受

反贪污培训。本集团承诺每年为其雇员及

董事提供内部和外部反贪污及企业管治

培训以及相关培训材料。于本报告年度，

本集团已为全体董事及雇员提供反贪污

培训材料，供彼等自学。此外，本集团为

董事及雇员提供2个持续专业培训（「持续

专业培训」）课程。5名董事及9名雇员参加

了一个0.5小时的防止贿赂研讨会。4名董

事及6名雇员参加了另一个2小时的反洗钱

研讨会。

本集团的营运政策规定：

、讨论

及分享本集团的机密商业资料。

2. 禁止所有雇员利用其职务便利或本

集团授予的权力，给予及接受个人、

商业、监管或合约方面的好处。

BUSINES ETHICS AND PRACTICE

The Group advocates an operating environment of fairnes and

a corporate culture of integrity and honesty. Employes, senior

management and directors are guided with the Group’s principles

of busines ethics and integrity.

ANTI-CORUPTION AND ANTI-FRAUD

GoFintech has zero tolerance towards any form of coruption,

bribery, forgery, extortion, conspiracy, embezlement and

colusion. Anti-coruption policies and procedures are crystalised

in both Code of Conduct and Employe Handbok to drive both

mind-set and behavioural change. Head of Compliance and Risk

Management Department leads al related work streams from

policy seting to enforcement.

Al employes are required to act in ful compliance with al

anticoruption related internal policies, laws and regulations,

including but not limited to Prevention of Bribery Ordinance

of Hong Kong and the Company Law and Criminal Law of

the People’s Republic of China. Anti-coruption training is

mandatory for al employes including the directors. The Group

promised to provide internal and external anti-coruption and

corporate governance training and related training materials

for its employes and directors anualy. During the Reporting

Year, the Group has provided anti-coruption training materials

for al directors and employes for their self-study. In adition, 2

Continuous Profesional Training (“CPT”) courses were provided

to directors and employes. One of the courses was a 0.5-hour

seminar on the prevention of bribery, atended by 5 directors and

9 employes. The other was a 2-hour seminar covering topic on

AML, atended by 4 directors and 6 employes.

The Group’s operation policy requires:

1. No confidential comercial information of the Group shal

be disclosed, discused and shared with third parties for

personal interest.

2. Al employes are prohibited to give and acept personal,

comercial, regulatory or contractual advantage, by using

the excuse of work or the authority granted from the Group.

国富量子创新有限公司二零二五年报129

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

，本集团

将按照既定政策采取纪律行动。

反洗钱及反恐融资

国富量子将反洗钱和反恐融资视为最重

要的合规定之一。本集团已设立反洗钱

及反恐融资政策及防止贪污及利益冲突

处理指引，并于本报告年度更新本集团使

用的合规工具，以确保所有业务经营遵守

相关法律及法规。本集团亦已制定相关政

策及措施，包括客户接纳政策、客户尽职

调查流程、持续监控，以及客户及交易记

录存置，从而预防交易过程中出现任何违

规情况。

本集团亦定期就反洗钱及反恐融资程序、

相关条例的近期更新及有关许可受规管

活动的其他议题进行内部培训。合规培训

提供有关反洗钱及反恐融资的最新资料，

包括但不限于监管框架、持份者的角色及

责任、进行客户尽职调查的程序与重要性，

以及交易监控系统。通过这些培训，本集

团确保雇员具备反洗钱及反恐融资的足

够知识及警觉，从而降低相关违规的风险。

举报机制

国富量子已制定举报制度，供雇员及外部

人士举报任何涉嫌违规行为或疑似不当

行为。此类举报将以保密及匿名方式通过

邮寄或电邮向本集团提出。接获举报后，

本集团将以公平公正的方式对每宗举报

进行调查。倘有证据显示非法行为或违反

法律及法规，将转交相关公共或监管机构

处理，如香港警务署、廉政公署、证券及

期货事务监察委员会或相关监管机构。任

何犯罪或不当行为一经证实，将采取纪律

行动。本集团致力保护举报人的身份并保

护其免遭报复。本集团定期检讨相关常规

以确保其有效性。

3. If any misconducts are found and proven, the Group wil

aply disciplinary actions in acordance with set policies.

AML AND CTF

GoFintech has taken AML and CTF as one of the most imperative

compliance requirements. The Group has established AML and

CTF Policy and Prevention of Bribery and Conflict of Interest

Handling Guideline with updates on a compliance tol used by

the Group during the Reporting Year to ensure that al busines

operations comply with relevant laws and regulations. The Group

also formulated relevant policies and measures including customer

aceptance policies, customer due diligence proces, ongoing

monitoring, and customer and transaction record keping to

prevent any breaches throughout the transaction.

The Group also regularly conducts internal training relating to AML

and CTF procedure and recent updates on relevant regulation

and other topics related to licensed regulated activities. The

compliance training provided up-to-date information regarding

to AML and CTF, including but not limited to the regulatory

framework, stakeholders’ roles and responsibilities, procedure

and importance of conducting customer due diligence, and the

transaction monitoring system. By doing so, the Group ensures

its employes are equiped with suficient knowledge and

awarenes, regarding to AML and CTF, therefore, minimising the

risk of relevant breaches.

WHISTLEBLOWING MECHANISM

GoFintech formulated a whistleblowing system for employes and

external parties to report any suspected iregularities or doubts

on misconduct. Such report wil be raised to the Group by post

or email in confidence and anonymity. Upon receiving the report,

the Group wil conduct the investigation in a fair and impartial way

for every reporting. If there is any evidence of ilegal conduct or

breach of laws and regulations, it shal be refered to the relevant

public or regulatory bodies such as the Hong Kong Police Force,

the Independent Comision against Coruption, the Securities

and Futures Comision, or relevant regulatory body. Disciplinary

actions would be adopted once the guilty or misconduct is

proven. The Group is comited to protecting the identity of

whistleblowers and retaliation against them. Related practices are

reviewed regularly to ensure their efectivenes.

GoFintech Quantum Inovation Limited Anual Report 2025130

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

于本报告年度，并无对本集团或其雇员提

出并已审结的贪污诉讼案件，亦无透过本

集团的举报渠道接获任何举报。此外，本

集团并未发现任何严重违反香港及中国

内地相关法律及法规的情况，包括但不限

于《香港防止贿赂条例》、《中华人民共和

国公司法》及《中华人民共和国刑法》。

雇佣

本集团的人才政策

人才一直被认为是金融业的主要竞争优

势之一，而国富量子亦继续投放资源吸引

及挽留人才。本集团已制定员工手册，为

雇佣惯例构建一个整体和谐的体系，其中

涵盖薪酬与解雇、招聘与晋升、工作时间、

假期、平等机会、多元化、反歧视以及其

他福利待遇等方面。

在招聘方面，本集团致力促进平等机会及

多元化。本集团的招聘、考核及晋升政策

均是基于个人表现，而不论个人的性取向、

种族背景、年龄、宗教及婚姻状况等，且

EMPLOYMENT

THE GROUP’S TALENT POLICY

Talents have long ben recognised as one of the major

competitive strengths in financial industry, and GoFintech has

continued its investment to atract and retain talents. The Group

has established the Employe Handbok which build a holistic and

harmony system for employment practice, covering compensation

and dismisal, recruitment and promotion, working hours, rest

periods, equal oportunity, diversity, anti-discrimination, and other

benefits and welfare.

The Group is comited to promoting equal oportunities

and diversity in recruitment. The Group’s hiring, apraisal and

promotion policies are merit-based regardles of individual’s

gender orientation, racial background, age, religion, marital status

and so on, and relevant proceses are clear and transparent.

During the Reporting Year, the Group has not identified any

material non-compliance with relevant laws and regulations

including but not limited to Employment Ordinance of Hong Kong,

Minimum Wage Ordinance of Hong Kong, Bil of Rights Ordinance

of Hong Kong, Sex Discrimination Ordinance of Hong Kong,

Disability Discrimination Ordinance of Hong Kong, Family Status

Discrimination Ordinance and Race Discrimination Ordinance of

Hong Kong, Ocupational Safety and Health Ordinance of Hong

Kong, Employes’ Compensation Ordinance of Hong Kong, the

Labour Law of the People’s Republic of China and the Labour

Contract Law of the People’s Republic of China that would have a

significant impact on the Group.

2025
二零二五年度
37
25
12
21
21
8
57
5
56
6

国富量子创新有限公司二零二五年报131

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

本集团提供具吸引力的薪酬待遇作为对

雇员资历、经验及工作表现的认同。为留

住人才，本集团每年检讨薪酬待遇，并根

据工作表现、资历及对本集团的贡献发放

花红以表彰雇员一年来的努力。

于二零二五年三月三十一日，本集团共有

62名员工（于二零二四年三月三十一日：

67名）。按性别、年龄组别、雇佣类型及地

区划分的员工分布情况如下：

员工的晋升取决于其表现、工作能力、内

在潜力以及本集团各公司的需求。管理层

决定员工晋升、调动及降级的依据及流程

均有明确规定，从而保障员工与本集团的

利益。相关行动只有在取得应有的批准后

才可进行。

The Group recognises its employes’ qualifications, experiences

and work performances by ofering atractive remuneration

packages. In order to retain talents, remuneration packages are

reviewed anualy and bonuses are paid each year, acording to

the work performance, seniority and contribution to the Group, to

recognise employes’ hard work throughout the year.

As at 31 March 2025, the Group has a total of 62 employes (as

at 31 March 2024: 67). The workforce distributions by gender, age

group, employment type and geographical region are as folows:

As at 31 March

于三月三十一日

Categories类别二零二四年度

By Gender按性别划分

Male男38

Female女29

By Age Group按年龄组别划分

Under 3131岁以下10

31-4031岁至40岁31

41-5041岁至50岁15

Over 50超过50岁11

By Employment Type按雇佣类型划分

Ful-time全职64

Part-time兼职3

By Geographical Region按地区划分

Hong Kong香港59

Mainland China中国内地8

The promotion of employes depends on their performances,

working ability, intrinsic potential, and the neds of the Group’s

entities. The basis and proces for management to determine

promotion, transfer and demotion of employes are clearly defined

to protect the interest of both the employes and the Group. Only

with the apropriate aproval, the relevant actions can be caried

out.

2025
二零二五年度
42.67%
51.85%
27.27%
69.23%
27.78%
42.11%
48.70%
28.57%

GoFintech Quantum Inovation Limited Anual Report 2025132

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

员工的雇佣终止安排须依据相关法律及法

规。本集团严禁在任何情况下无理由解雇

员工，解雇必须依据本集团内部政策所支

持的适当及合法理由进行。于本报告年度，

本集团的整体雇员流失率为约46.51%

（二

零二四年度：约32.79%)。按性别、年龄组

别及地区划分的雇员流失率如下：

附注：

1. 雇员总体流失率是按财政年度内离职雇

员人数除以财政年度年初及年末的平均

雇员人数，再乘以100%计算。

2. 各类别的雇员流失率是按财政年度内特

定类别的离职雇员人数除以财政年度年

初及年末特定类别的平均雇员人数，再

乘以100%计算。

Employment termination of employes are aranged in acordance

with relevant laws and regulations. Unreasonable dismisal under

any circumstances is strictly prohibited, dismisal wil be based

on apropriate and lawful grounds suported by internal policies

of the Group. During the Reporting Year, the Group’s overal

turnover rate was aproximately 46.51%

(2024: aproximately

32.79%). The employe turnover rate by gender, age group, and

geographical region was as folows:

Turnover Rate

流失率

二零二四年度

By Gender按性别划分

Male男30.56%

Female女36.00%

By Age Group按年龄组别划分

Under 3131岁以下22.22%

31-4031岁至40岁42.31%

41-5041岁至50岁19.35%

Over 50超过50岁38.10%

By Geographical Region按地区划分

Hong Kong香港36.70%

Mainland China中国内地–

Note(s):

1. The overal employe turnover rate is calculated by dividing the

number of employes leaving employment during the financial year

by the average number of employes at the begining and the end

of the financial year, and multiplying by 100%.

2. The employe turnover rate by category is calculated by dividing the

number of employes leaving employment in the specific category

during the financial year by the average number of employes at the

begining and the end of the financial year in the specific category,

and multiplying by 100%.

国富量子创新有限公司二零二五年报133

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

员工福利及福祉

本集团已根据当地雇佣法律及法例制定

政策以厘定员工的工作时数及假期。除有

薪年假、产假、有薪病假及婚假等法定福

利外，本集团继续为员工提供星期五休闲

日、节日礼品、培训补贴、资历津贴、差旅

津贴及加班津贴。此外，根据本集团「员

工住房租金补贴」计划，符合条件的员工

亦可享有住房补贴。

本集团与员工以多种方式进行沟通，例如

每周一次的全体员工会议及管理层会议。

于本报告年度，本集团举行全体员工会议，

对二零二年度至二零二四年度进行总

结。此外，本集团定期举行全员大会。所

有该等渠道能有效地将本集团的政策及

原则传播至整个组织。

多元化、平等机会及反歧视

为了维持包容及协作的工作文化，本集团

就雇佣所有方面提供平等机会，并确保所

有人士在职场不会因种族、宗教、肤色、

性别、身体或精神状况、年龄、出生地、婚

姻状况及性取向而遭受歧视、身体或语言

骚扰。本集团亦致力确保相关投诉、困扰

及疑虑（包括举报）均得到及时及保密地

处理。本集团绝不容忍任何形式的职场性

骚扰或欺凌行为。

雇员健康与安全

本集团业务经营主要在办公室进行，故不

涉及重大的安全风险。尽管如此，本集团

并不忽视其保障员工健康及安全的责任。

本集团已根据相关职业健康及安全的法

律及法规制定多项管理要求。员工手册已

明确规定相关的健康与安全措施以及应

对计划。

STAF BENEFIT AND WEL-BEING

The Group has formulated policies in determining the working

hours and rest periods for employes folowing local employment

laws and regulations. In adition to the statutory benefits, such as

paid anual leave, maternity leave, paid sick leave and mariage

leave, the Group continues to ofer employes with casual Fridays,

festival gifts, training subsidy, qualification alowance, travel and

overtime alowance. Qualified members were also ofered with

housing alowance under the Group’s Staf Residential Rental

Subsidy program.

The Group ofers a variety of comunications means with the

staf, for instance, wekly al-staf-meting and management

meting. During the Reporting Year, an al-staf-meting was

held as a conclusion for the years 2022–2024. In aditional, the

Group’s Townhal Meting is held regularly. Al these chanels

efectively cascade the Group’s policies and principles throughout

the organisation.

DIVERSITY, EQUAL OPORTUNITIES AND

ANTI-DISCRIMINATION

To maintain an embracing and colaborative workplace culture, the

Group provides equal oportunities in al aspects of employment

and ensures the workplace is fre from discrimination, physical or

verbal harasment against any individual because of race, religion,

colour, gender, physical or mental capability, age, place of origin,

marital status, and sexual orientation. The Group also strives

to ensure that complaints, aflictions and concerns, including

whistleblowing, are dealt with promptly and confidentialy. The

Group has zero tolerance for sexual harasment or abuse in the

workplace in any form.

EMPLOYES’ HEALTH AND SAFETY

Due to the ofice-based operation, the Group does not involve

significant safety risks. Nevertheles, the Group does not overlok

the responsibility to safeguard employes’ health and safety.

The Group has formulated various management requirements in

acordance with relevant ocupational health and safety laws

and regulations. The relevant health and safety measures and

response plans are clearly stated in the Employe Handbok.

GoFintech Quantum Inovation Limited Anual Report 2025134

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

考虑到金融从业人员长时间在电脑前工

作的实际情况，本集团提供了防护设备及

家具，例如符合人体工学原理的椅子及照

明装置，以帮助放松身体及纾缓眼睛疲劳。

本集团一直鼓励员工定时休息，日间亦可

在办公桌旁做伸展运动。管理团队将继续

就需要本集团提供的支援，征询员工意见，

从而使员工能够更加专注并更有动力地

为客户提供一流的服务。

本集团坚持将雇员的健康与安全放在首

位，因此相关预防措施与往年相同。本集

团透过其海外网络为员工提供了急需的

防护装备，例如口罩及消毒包。本集团亦

在不影响客户服务质量的基础上，为员工

作出灵活的工作安排，包括在家办公。

员工复工后，办公室已采取清洁消毒措施。

员工亦须定期检查体温，本集团公布政策，

倘员工体温超过摄氏37.3度，则安排立即

就医，必要时由本集团承担费用。本集团

将定期检讨相关措施以确保其有效性。

于本报告年度，本集团并未发现任何严重

违反健康及安全相关法律及法规的情况，

包括但不限于《香港职业安全及健康条

例》、《香港雇员补偿条例》、《中华人民

共和国劳动法》及《中华人民共和国职业

病防治法》等可能对本集团有重大影响的

法律及法规。于过去三年（包括本报告年

度），本集团并无发生任何因工死亡事故。

另外，本集团于本报告年度并无录得任何

工伤或因工伤造成的工作日损失（二零

二四年度：无）。

Acknowledging the relatively longer time spent in front of

computers as the reality of financial industry practitioners, the

Group has provided protective equipment and furniture, such as

ergonomic chairs and lightings, to help relieve body stifnes and

eye stres. Regular breaks during the day with desk-side stretch

exercise have always ben encouraged. The management team

wil continue to sek fedback from the staf on the suport

neded from the Group so that the staf can be more focused and

wel-motivated to deliver first-clas service to customers.

The Group adhered to placing the health and safety of employes

as its top priority, therefore the relevant precautionary measures

remained the same as the previous years. The Group provided

highly sought-after protective measures for staf, such as face

masks and sanitising packages, through its overseas network.

The Group also made flexible work arangements including home

ofice for its staf on the basis of no compromise on customer

service quality.

Sanitising measures were put in place in ofices when employes

returned to work. Employes’ body temperatures were also taken

regularly, and the Group isued a policy to arange employes to

go for imediate medical treatment should their body temperature

exced 37.3℃ at Group’s expense where necesary. The

Group wil review the relevant measures regularly to ensure their

efectivenes.

During the Reporting Year, the Group was not aware of any

material non-compliance with health and safety-related laws

and regulations, including but not limited to Ocupational Safety

and Health Ordinance of Hong Kong, Employes Compensation

Ordinance of Hong Kong, the Labour Law of the People’s

Republic of China, the Law of the People’s Republic of China on

the Prevention and Control of Ocupational Diseases that would

have a significant impact on the Group. In the past thre years

(including the Reporting Year), the Group did not record any cases

of work-related fatalities. In adition, the Group did not record

any work-related injuries nor loses in working days due to work-

related injuries during the Reporting Year (2024: nil).

2025
二零二五年度
30.19%
17.95%
30.00%
22.58%

2025
二零二五年度
2.53
1.05
1.60
2.05

国富量子创新有限公司二零二五年报135

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

雇员发展及培训

国富量子的基石是其团队的专业水平。本

集团秉承此原则，持续对员工进行专业培

训，使彼等发挥自身实力，实现高质量的

表现。本集团鼓励员工参加外部研讨会及

业内活动，以了解业内挑战及最佳惯例，

同时，本集团提供法律、合规、商业道德

及其他许可受规管活动方面的内部培训。

本集团亦就外部培训课程、牌照费用及资

历津贴提供补贴。

为确保雇员的专业性及所提供的服务质

素，本集团定期举办内部培训，内容涉及

反洗钱及反恐融资程序、相关条例的近期

更新及与许可受规管活动有关的其他主

题。本集团亦为员工提供网络安全培训，

旨在防止任何导致顾客或本集团遭受损

失或威胁的相关事件。员工亦获得最佳常

规以及发生违规情况时的及时应对程序

方面的相关指导。

于本报告年度，本集团受训雇员人数约

占25.00%

（二零二四年度：约26.44%），

每名雇员的平均培训时数约为1.90

（二零

二四年度：约3.04）小时。

EMPLOYES’ DEVELOPMENT AND TRAINING

The level of profesionalism of GoFintech’s team is its building

block. The Group holds that principle and enables continued

profesional training of staf as such that they wil play to their

strength and deliver high-quality performance. The Group

encourages staf to participate in external seminars and industrial

events to kep abreast of industry chalenges and best practices,

at the same time, the Group ofers internal trainings in areas of

legal, compliance, busines ethics and other licensed regulated

activities. The Group also ofers subsidies on external training

programs, license fes and qualification alowance.

To ensure employes’ profesionalism and the service quality

provided, the Group regularly conducts internal trainings

relating to AML and CTF procedure, recent updates on relevant

regulations and other topics related to licensed regulated

activities. The Group also provides cyber security training to its

employes, in order to prevent any relevant incident leading to

customers’ or the Group’s los or threat. Employes were taught

to conduct the best practice and the procedure of timely response

in case of any breaches.

During the Reporting Year, the Group recorded aproximately

25.00%

(2024: aproximately 26.44%) of trained employe, with

an average of aproximately 1.90

(2024: aproximately 3.04)

training hours per employe.

Percentage of Trained Employe

Average Training Hours

(hours)

受训雇员百分比

平均培训时数

（小时）

Categories类别二零二四年度二零二四年度

By Gender按性别划分

Male男28.57%3.17

Female女23.68%2.87

By Employe Category按雇员类别划分

Management管理人员29.17%3.03

General staf一般员工25.40%3.04

2025
二零二五年度
69.57%
30.43%
39.13%
60.87%

GoFintech Quantum Inovation Limited Anual Report 2025136

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

附注：

3. 受训雇员百分比乃按财政年度内参与培

训的雇员总数除以雇员总数（包括财政

年度末的雇员及财政年度内离职的雇

员），再乘以100%计算。

4. 每名雇员的平均培训时数乃按财政年度

内总培训时数除以雇员总数（包括财政

年度末的雇员及财政年度内离职的雇员）

计算。

5. 按类别划分的受训雇员百分比乃按财政

年度内参与培训的特定类别雇员数目除

以特定类别的雇员总数（包括财政年度

末的雇员及财政年度内离职的雇员），再

乘以100%计算。

6. 按类别划分的平均培训时数乃按财政年

度内特定类别雇员的培训总时数除以特

定类别的雇员总数（包括财政年度末的

雇员及财政年度内离职的雇员）计算。

7. 按类别划分的受训雇员分布乃按财政年

度内参与培训的特定类别雇员数目除以

财政年度内参与培训的雇员总数，再乘

以100%计算。

Breakdown of Trained

Employe

受训雇员分布

Categories类别二零二四年度

By Gender按性别划分

Male男60.87%

Female女39.13%

By Employe Category按雇员类别划分

Management管理人员30.43%

General staf一般员工69.57%

Note(s):

3. The percentage of trained employe is calculated by dividing

the total number of employes who tok part in training during

the financial year by the total number of employes, covering

the employes as at the end of the financial year and resigned

employes during the financial year, and multiplying by 100%.

4. The average training hours per employe is calculated by dividing

the total training hours during the financial year by the total number

of employes, covering the employes as at the end of the financial

year and resigned employes during the financial year.

5. The percentage of trained employes by category is calculated by

dividing the number of employes in the specified category who

tok part in training during the financial year by the total number

of employes in the specified category, covering the employes as

at the end of the financial year and resigned employes during the

financial year, and multiplying by 100%.

6. The average training hours by category is calculated by dividing

the total number of training hours for employes in the specified

category during the financial year by the number of employes in

the specified category, covering the employes as at the end of the

financial year and resigned employes during the financial year.

7. The breakdown of trained employe by category is calculated by

dividing the number of employes in the specified category who

tok part in training during the financial year by the total number of

employes who tok part in training during the financial year, and

multiplying by 100%.

国富量子创新有限公司二零二五年报137

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

劳工准则

防止童工及强制劳工

本集团严格遵守当地相关劳工法律及法

规，严禁雇用童工，并在招聘过程中要求

核实应聘者的年龄。本集团严格遵守内部

政策，所有职员于任职前必须签订劳动合

约以保障双方的合法权益。此外，本集团

雇员超时工作均在自愿性基础上进行，以

防止违反劳工准则。本集团亦禁止以任何

理由对员工进行辱骂、体罚、身体暴力、

压迫、性骚扰等惩罚措施、管理方法及行

为。本集团亦定期进行检查及审查，以防

止发生任何童工及强制劳工的情况。倘发

现雇用童工，将按具体情况处理，包括终

止童工的雇佣合约及向法律机关报告。对

于强制劳工的情况，本集团将终止对该事

件的起因负有责任的员工的雇佣合约。本

集团将定期检讨该等措施以确保其有效

性。

于本报告年度，本集团并未发现任何严重

违反与童工及强制劳工有关的法律及法

规的情况，包括但不限于《香港雇佣条例》

以及《中华人民共和国劳动法》等可能对

本集团有重大影响的法律及法规。

社区投资

本集团的业务本身在环境及社会方面均

不会对社区产生重大的直接影响，亦不会

与社区产生重大的直接联系。然而，本集

团认为对社会事业及当地社区发展作出

贡献为其企业社会责任的一部分。本集团

在整个营运过程中秉持企业社会责任的

原则，并实施保持社区投资的政策。

LABOUR STANDARDS

Prevention of Child and Forced Labour

In strict compliance with relevant local labour laws and

regulations, the Group prohibits to hire child labour and requires

verifying the age of aplicants during the recruitment proces.

The Group strictly folows the internal policies, in which al stafs

are required to sign employment contract before employment to

safeguard legal rights of both parties. Furthermore, employes

of the Group work overtime on a voluntary basis to prevent any

breaches of labour standards. Any punishments, management

methods and behaviours involving verbal abuse, physical

punishment, physical abuse, opresion, sexual harasment

against its employes are prohibited for any reasons. The Group

also conducts regular reviews and inspections to prevent any child

labour or forced labour in operation. If the case of child labour

is found, it wil be dealt with in the light of the circumstances,

including terminating the employment contracts of the child labour

and reporting to legal authorities. For the case of forced labour,

the Group wil terminate the employment contracts of the staf

who is responsible for the cause of the case. The measures wil

be reviewed regularly to ensure their efectivenes.

During the Reporting Year, the Group has not identified any

material non-compliance with relevant laws and regulations

relating to child and forced labour, including but are not limited to

Employment Ordinance of Hong Kong and the Labour Law of the

People’s Republic of China that would have a significant impact

on the Group.

COMUNITY INVESTMENT

The Group’s busines itself does not create a significant

direct impact on or engagement with the comunity in neither

environmental nor social aspects. However, the Group believes

that contribution to social causes and development of local

comunities is part of its corporate social responsibility. It has

upheld the principle of corporate social responsibility throughout

its operations and implemented policy to maintain its comunity

investment.

GoFintech Quantum Inovation Limited Anual Report 2025138

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

于本报告年度，本集团投入大量资源为新

业务分部的员工提供内部工作培训，开展

的社区活动较少。本集团将更加注重参与

社会及社区投资，尤其是与劳工需求及健

康相关的领域，并继续鼓励员工积极参与

慈善活动以及由非牟利组织协调的义工

服务。本集团认为，提升员工企业社会责

任的意识不仅有利于社会与企业，同时亦

有助促进员工的个人成长。本集团欢迎任

何赞助或合作开展慈善活动的机会，并组

织义工活动支持香港的弱势群体。

环境

本集团致力于建立环保企业形象，力求将

资源消秏减到最低，并于整个业务中采纳

环保惯例，已为本集团业务营运制定相关

的环保政策。本集团为众多企业客户及个

人客户提供金融产品及服务。为方便本集

团的员工开展日常工作，本集团租用配置

办公设备的办公场所。本集团使用租赁场

所提供的电、水及废物管理服务。由于以

办公室工作为主的业务性质，本集团的日

常营运对环境的影响有限。

然而，本集团积极实施减排及节能措施，

以有效使用资源，促进自身的可持续发展。

本集团在整个营运过程中实施了多项举

措，如尽量减少纸张的使用及减少用水。

透过积极监控及管理资源的使用，本集团

旨在减少碳足迹以及降低营运成本。

During the Reporting Year, the Group has devoted significant

resources to providing internal job-related training to staf for

the new busines segments and comunity activities were rare.

The Group wil focus more on social participation and comunity

investment, especialy related to labour neds and health, and

continue to encourage the employes to actively participate in

charitable activities and voluntary services cordinated by non-

profit organisations. The Group believes that promoting the

awarenes of corporate social responsibilities among stafs would

not just help the society and busines in general, but more about

their personal growth. The Group welcomes oportunities of

sponsorship or partnership for charity events, and organising

volunter work to suport vulnerable groups in Hong Kong.

ENVIRONMENTAL

The Group is comited to building an environmentaly friendly

corporation image. It pursues to minimise resource consumption

and adopts environmentaly friendly practices acros the busines

with the relevant environmental protection policies set for the

Group’s busines operations. The Group provides financial

products and services to a wide range of corporate clients and

individual customers. For the Group’s staf to cary out daily work,

the Group rents ofice spaces which have ben furnished with

ofice equipment. The Group uses electricity, water and waste

management services provided by the leased premises. Due to

the ofice-based busines nature, the Group’s daily operation has

limited environmental impact.

However, the Group proactively implements emisions reduction

and energy conservation measures to achieve eficient use of

resources, enhancing its sustainability development. Various

initiatives have ben implemented throughout its operations such

as minimising the use of paper and reducing water consumption.

Through active monitoring and managing the use of resources, the

Group aims to reduce its carbon fotprints as wel as its operating

cost.

国富量子创新有限公司二零二五年报139

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

于本报告年度，本集团在废气及温室气体

排放、向水及土地的排污以及产生有害及

无害废物等方面，并未发现任何严重违反

相关法律及法规并可对本集团造成重大

影响的情况。相关的法律及法规包括但不

限于《香港空气污染管制条例》、《香港废

物处置条例》、《中华人民共和国环境保

护法》及《中华人民共和国固体废物污染

环境防治法》。

气候变化的减缓及适应

本集团认识到气候变化已对其业务营运

产生影响，且本集团面临实体及转型风险。

本集团的主要责任是实施环保政策以减

少其整体温室气体排放及环境足迹，并确

保其资产及营运能承受或应对预期的气

候影响。本集团已在气候相关财务披露工

作小组（「TCFD」）框架下展开气候变化

评估，从而识别及减缓其业务营运可能产

生的潜在气候相关风险。同时，潜在的气

候相关机遇亦已被识别。该等风险及机遇

主要源自于以下各方面：

实体风险

气候变化导致台风、风暴及暴雨等极端天

气事件发生的频率增加。极端天气可能会

对电网及通讯基础设施造成破坏，从而可

能扰乱本集团的日常营运。此外，极端天

气可能会妨碍雇员开展工作或通勤，导致

雇员受伤。因此，本集团的业务营运可能

会部分暂停甚至永久终止，使本集团面临

因劳动力受到负面影响而导致的收入减

少及营运成本上升的相关风险。

During the Reporting Year, the Group has not identified any

material non-compliance with relevant laws and regulations

relating to air and GHG emisions, discharges into water and

land, and generation of hazardous and non-hazardous waste that

would have a significant impact on the Group. The relevant laws

and regulations include, but are not limited to Air Polution Control

Ordinance of Hong Kong, Waste Disposal Ordinance of Hong

Kong, the Environmental Protection Law of the People’s Republic

of China, the Law of the People’s Republic of China on the

Prevention and Control of Environmental Polution by Solid Waste.

CLIMATE CHANGE MITIGATION AND

ADAPTATION

The Group recognises that climate change has ben afecting its

busines operations and the Group is exposed to both physical

and transition risks. The Group’s primary responsibility is to

implement environmental policies to reduce its GHG emisions

and the environmental fotprint as a whole by ensuring that its

asets and operations are prepared to withstand, or respond

to, expected climate impacts. The Group has initiated a climate

change asesment under the Task Force on Climate-related

Financial Disclosures (“TCFD”) framework to identify and

mitigate the potential climate-related risks that may arise from

its busines operations. At the same time, the potential climate-

related oportunities have also ben identified. These risks and

oportunities mainly stem from the folowing dimensions:

Physical Risks

Climate change leads to the increase of extreme weather events,

such as typhons, storms and heavy rainfal. These events may

potentialy disrupt the daily operations of the Group by causing

damages to power grid and comunication infrastructure.

Aditionaly, they can impede employes’ ability to work or

comute, leading to injuries. Consequently, the Group may

experience partial halt or even permanent cesation of busines

operations, which expose the Group to risks asociated with

reduced revenue and higher operational costs from negative

impacts on workforce.

GoFintech Quantum Inovation Limited Anual Report 2025140

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

为把上述实体风险管理得更好，本集团已

制定应对此类事件的应急计划并定期进

行检讨，当中包括应对台风及黑色暴雨的

程序。相关程序及措施于员工手册中载列。

当预计会发生极端天气事件时，高级管理

层将根据计划作出行动，并及时与员工沟

通工作安排，以确保人员安全及营运持续

性。

转型风险

气候变化可引致市场波动，影响资产估值

及投资回报。消费者偏好转向可持续产品，

或会扰乱市场并影响投资组合。

为缓解此类风险，本集团计划采用先进的

风险评估工具，以评估气候相关因素对资

产及投资的影响，包括透过情境分析及压

力测试提升决策效能。此举亦属本集团分

散投资组合策略之一环，旨在纳入较不易

受气候相关市场波动影响的多类资产，如

低碳投资及气候韧性投资。此外，本集团

将定期培训员工并采纳内部政策与流程，

以紧贴市场趋势及符合监管标准。

To beter manage the above physical risks, the Group has

formulated emergency plan which is reviewed regularly to

response such events, including procedures to aproach typhons

and black rainstorms. The relevant procedures and measures are

outlined in the Employe Handbok. When it is anticipated that

extreme weather events wil hapen, the senior management wil

react acording to the plans and timely comunicate with the

employes about the work arangements to ensure staf safety

and operational continuity.

Transition Risks

Climate change can lead to market volatility, afecting aset

valuations and investment returns. Shifts in consumer preferences

toward sustainable products can disrupt markets and impact

investment portfolios.

As a mitigation, the Group has planed to implement advanced

risk asesment tols to evaluate climate-related impacts on

asets and investments. This includes scenario analysis and

stres testing for beter decision-making. It is also part of the

Group’s strategy to diversify investment portfolios to include a

mix of asets les susceptible to climate-related market volatility,

such as low-carbon and climate-resilient investments. In adition,

the Group wil regularly train employes and adopt internal

policies and proceses to align with market trends and regulatory

standards.

国富量子创新有限公司二零二五年报141

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

本集团预计将会有更严格的气候法例及

法规以支持全球碳中和的愿景。本集团深

知，就上市公司而言，对气候相关资料披

露的规定更为严格。其中一个例子就是联

交所更新了有关重大气候相关事宜披露

的环境、社会及管治报告框架。在更严格

的环境法律及法规背景下，倘本集团未能

遵守不时适用于其业务的法律及法规，本

集团的业务营运可能会因而受到重大不

利影响。如未能符合气候变化方面的合规

要求，亦可能会出现负面宣传。本集团的

相关资本投资及合规成本会因而增加。

为应对政策及法律风险以及声誉风险，本

集团定期监测与气候有关的现有及新出

现的趋势、政策及法规，并于必要时即时

提醒最高管理层，以避免因反应迟缓而导

致的成本增加、不合规罚款或声誉风险。

机遇

环境、社会及管治投资因气候相关风险重

塑投资决策原则而渐趋主流。作为中国金

融市场重要参与者，本集团将把握绿色金

融新兴趋势衍生的机遇。于二零二四年度，

本集团划拨1,000,000港元作为绿色存款，

相关资金将投放于合资格绿色项目的融

资及╱或再融资。未来，本集团将继续积

极支持气候友善型项目，推动气候友善型

产品和技术的开发与创新。

The Group anticipates that there wil be more stringent climate

legislations and regulations to suport the global vision of

carbon neutrality. From a listed company’s perspective, the

Group acknowledges the stricter requirements of climate-

related disclosures. One example is the update of the Stock

Exchange’s ESG reporting framework in respect of disclosures

regarding significant climate-related isues. The Group’s busines

operations may be materialy and adversely afected under the

stricter environmental laws and regulations if it fails to comply with

the laws and regulations as aplicable to its busineses from time

to time. Negative publicity may also arise due to failure to met

the compliance requirements for climate change. The Group’s

related capital investment and compliance costs thus increase.

In response to the policy and legal risks as wel as the reputation

risks, the Group regularly monitors existing and emerging trends,

policies and regulations relevant to climate and be prepared

to alert the top management where necesary to avoid cost

increments, non-compliance fines or reputational risks due to

delayed response.

Oportunities

ESG investing has ben moving mainstream as climate-related

risks reshape the principles of investment decisions. As a

significant player in China’s financial market, the Group wil grasp

the oportunities arising from the emerging trend of gren finance.

In 2024, the Group alocated HK$1 milion towards a gren

deposit of which the funds wil be used to finance and/or refinance

an eligible gren project. Moving forward, the Group remains

comited to actively suporting climate-friendly endeavours by

facilitating the development and inovation of climate-friendly

products and technologies.

GoFintech Quantum Inovation Limited Anual Report 2025142

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

GHG EMISIONS AND AIR EMISIONS

The major sources of the Group’s GHG emisions are direct

GHG emisions (Scope 1) from petrol consumed by company-

owned vehicles, energy indirect GHG emisions (Scope 2)

from purchased electricity consumption in ofices, and other

indirect GHG emisions (Scope 3) from paper waste disposed

at landfil and employes’ air busines travels. To minimise the

environmental impacts of GHG emisions from the Group’s

busines operations, the Group has set a target to reduce its

GHG emisions intensity (tCO

e/employe) by the financial year

ending 31 March 2026 (“2026”), using 2024 as the baseline year

(2024: 2.75 tCO

e/employe).

The Group has implemented policies to manage the air and GHG

emisions from its operations. Meanwhile, the Group seks to

educate its staf members to increase the ofice environmental

awarenes. Besides, the Group has actively adopted energy

conservation measures which are described in the section headed

“Energy Consumption” under aspect “Environmental”.

During the Reporting Year, the Group’s total GHG emisions

intensity was aproximately 0.9 tCO

e/employe, which has

decreased by aproximately 67.27% compared to the target

baseline. The reduction was mainly atributable to reduction

in direct GHG emisions (Scope 1) after streamlining the use

of motor vehicles as described below, despite an increase in

other indirect GHG emisions (Scope 3) due to more frequent

air busines travel. The Group wil continue to monitor its GHG

emisions and implement relevant measures, reduce its GHG

emisions intensity progresively and aim to achieve the target of

reducing GHG emision intensity by 2026.

温室气体排放及废气排放

本集团温室气体排放的主要来源为公司

自有车辆消耗汽油产生的直接温室气体

排放（范围1）、办公室外购电力消耗产生

的能源间接温室气体排放（范围2）以及堆

填区废纸处理及雇员航空商务差旅产生的

其他间接温室气体排放（范围3）。为最大

限度地减少本集团业务营运产生的温室

气体排放对环境的影响，本集团已订立目

标，以二零二四年度作为基准年度（二零

二四年度：2.75吨二氧化碳当量╱雇员），

于截至二零二六年三月三十一日止财政

年度（「二零二六年度」）前减低其温室气

体排放密度（吨二氧化碳当量╱雇员）。

本集团已实施多项政策以管理其营运产

生的废气及温室气体排放。同时，本集团

亦对员工进行宣传教育，提高办公室环保

意识。此外，本集团已积极采取节能措施，

有关详情载于「环境」层面部分的「能源

消耗」一节。

于本报告年度，本集团的总温室气体排放

密度为每名雇员约0.9吨二氧化碳当量，较

目标基准水平下降约67.27%，此降幅主要

归因于下文所述精简机动车辆使用后，直

接温室气体排放（范围1）减少，尽管其他

间接温室气体排放（范围3）因更频繁的航

空商务旅行而增加。本集团将继续监测其

温室气体排放情况并实施相关措施，逐步

降低温室气体排放密度，争取于二零二六

年度前实现降低温室气体排放密度的目

标。

2025
二零二五年度
12.90
12.90
20.60
22.42
43.02
55.92
0.90

国富量子创新有限公司二零二五年报143

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

The Group’s GHG emisions performance was as folows:

GHG Emisions

Unit20242023

温室气体排放

单位二零二四年度二零二三年度

Scope 1 – Company-owned vehiclestCO

e150.3315.43

范围1 －公司自有车辆吨二氧化碳当量

Direct GHG emisionstCO

e150.3315.43

直接温室气体排放量吨二氧化碳当量

Scope 2 – Purchased electricitytCO

e24.1526.42

范围2 －外购电力吨二氧化碳当量

Scope 3 – Paper waste disposed at landfil and air

busines travel

tCO

9.7811.11

范围3 －堆填区废纸处理及航空商务差旅吨二氧化碳当量

Indirect GHG emisionstCO

e33.9337.53

间接温室气体排放量吨二氧化碳当量

Total GHG emisions – Scope 1, 2 and 3tCO

e184.2652.96

温室气体排放总量－范围1、2及3吨二氧化碳当量

Total GHG emisions intensity

tCO

e/employe2.750.96

总温室气体排放密度

吨二氧化碳当量╱雇员

Note(s):

8. GHG emisions data is presented in terms of carbon dioxide

equivalent and are based on, including but not limited to, “The

Grenhouse Gas Protocol: A Corporate Acounting and Reporting

Standards” isued by the World Resources Institute and the World

Busines Council for Sustainable Development, “How to prepare an

ESG Report – Apendix 2: Reporting Guidance on Environmental

KPIs” isued by the Stock Exchange, “Global Warming Potential

Values” from the Sixth Asesment Report (AR6) of the United

Nation Intergovernmental Panel on Climate Change, and the “2024

Sustainability Report” published by the HK Electric Investments and

HK Electric Investments Limited.

9. As at 31 March 2025, the Group had a total of 62 (as at 31 March

2024: 67; as at 31 March 2023: 55) employes. These data are also

used for calculating other intensity data.

本集团的温室气体排放表现如下：

附注：

8. 温室气体排放数据以二氧化碳当量的形

式呈列，乃基于（包括但不限于）世界资

源研究所及世界可持续发展工商理事会

发布的《温室气体盘查议定书：企业会计

及报告标准》、联交所发布的《如何编备

环境、社会及管治报告－附录二：环境关

键绩效指标汇报指引》、政府间气候变化

专门委员会发布的第六次评估报告（AR6）

的《全球暖化潜能值》及港灯电力投资

与港灯电力投资有限公司刊发的《2024

年可持续发展报告》。

，本集团合

共有62名（于二零二四年三月三十一日：

67名；于二零二三年三月三十一日：55名）

雇员。该等数据亦用于计算其他密度数

据。

GoFintech Quantum Inovation Limited Anual Report 2025144

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

The major source of the Group’s air emisions is company-

owned vehicles. The Group has taken the folowing measures to

minimise the GHG emisions and air emisions from its busines

operations:

• Chose the shortest route when vehicles are traveling

betwen the Group’s operating locations and destinations to

reduce consumption of fuel;

;

• Conduct regular vehicle maintenance to ensure eficient use

of fuel; and

• Encourage employes to hold video conference cal.

In order to further strengthen the management of company-

owned vehicles, the Group has formulated a comprehensive

Vehicle Usage Management Methods to ensure the eficient and

responsible use of the vehicles. Key comitments include but are

not limited to:

: Company vehicles are strictly limited

to oficial busines only, and al expenses must be aproved

and centraly managed.

: Use of company vehicles requires

prior aplication and aproval, ensuring vehicles are only

used for esential busines neds.

: Vehicles undergo daily

inspections, monthly checks, and regular maintenance,

ensuring optimal vehicle condition and fuel eficiency, which

helps reduce emisions.

The Group has adopted various vehicle control measures to

minimise the polutants emited during its busines operation that

are described above in this section. Through these measures, the

Group demonstrates its comitment to reducing fuel consumption

and vehicle emisions, aligning with its broader ESG objectives.

本集团废气排放的主要来源为公司自有

车辆。本集团已采取以下措施，以尽量减

低业务营运的温室气体及废气排放：

• 开车往来本集团的经营地点与目的

地时，选择最短的路线以节省燃油；

，确保有效使用燃料；

及

为进一步加强公司自有车辆管理，本集团

已制定全面的《车辆使用管理办法》，以

确保高效及负责任地使用车辆，核心承诺

包括但不限于：

：公司车辆仅限于公

务用途，所有开支须经审批并统一管

理。

：用车须事先申请及获

批，确保仅用于必要公务需求。

：执行每日检查、月

度检验及定期维护，保障车辆最佳状

态及燃油效益，从而减少排放。

本集团已采纳多项车辆管控措施，以尽量

减少本节上文所述业务营运过程中排放

的污染物。透过此等措施，本集团彰显其

致力减少油耗及车辆排放的承诺，契合更

广泛的环境、社会及管治目标。

2025
二零二五年度
6,246.34
71.03
459.90

国富量子创新有限公司二零二五年报145

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

In adition to the efective implementation of the above policy, the

Group’s total air emisions has substantialy reduced during the

Reporting Year as compared to 2024 due to replacing the use of

motor vehicles with mas transportation such as rail. The Group’s

air emisions performance was as folows:

Air Emisions

Unit20242023

废气排放

单位二零二四年度二零二三年度

Nitrogen Oxides (NOx)g37,870.213,899.94

氮氧化物(NOx)克

Sulphur Oxides (SOx)g828.0585.27

硫氧化物(SOx)克

Particulate Mater (PM)g2,788.30287.14

悬浮粒子(PM)克

Note(s):

10. The calculation method of air emisions and the related emision

factors were based on, including but not limited to, “How to Prepare

an ESG Report – Apendix 2: Reporting Guidance on Environmental

KPIs” isued by the Stock Exchange.

SEWAGE DISCHARGE

Due to the Group’s minimal water consumption in its daily

operation, there were no significant water discharges during

the Reporting Year. Moreover, the management ofice of the

building exclusively handles water suply and discharge, making

it impractical to provide water withdrawal and discharge data or

sub-metering specificaly for the Group as an individual ocupant.

More water conservation measures are described in the section

headed “Water Consumption” under aspect “Environmental”.

除有效执行上述政策外，由于使用铁路等

大众运输工具以替代汽车，于本报告年度

本集团之废气排放总量较二零二四年度

显著下降。本集团的废气排放表现如下：

附注：

10. 废气排放的计算方法及相关排放系数乃

基于（包括但不限于）联交所发布的《如

何编备环境、社会及管治报告－附录二：

环境关键绩效指标汇报指引》。

污水排放

由于本集团在日常营运中用水量极少，故

本报告年度并无大量污水排放。此外，供

水及排水均由物业管理处管控，因此，本

集团作为个别租户无法提供具体的取水

及排水数据或分表读数。更多节水措施载

于「环境」层面部分的「水源消耗」一节。

GoFintech Quantum Inovation Limited Anual Report 2025146

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

WASTE MANAGEMENT

Hazardous Waste

In view of the Group’s busines nature, the Group did not

generate a material amount of hazardous waste during the

Reporting Year. Where it is required to handle hazardous waste,

the Group wil independently store and transport the hazardous

waste to third-party profesionals for safe and legal procesing.

Non-hazardous Waste

The non-hazardous waste generated by the Group is mainly ofice

paper from daily busines operations. During 2024, the Group

has set target to maintain the total non-hazardous waste disposal

intensity (tones/employe) at the level of 0.02 tones/employe

for 2025. To achieve the target, the Group has taken various

measures to minimise the environmental impact and promote

“gren ofice” concept. In particular, the Group promotes “think

before you print” atitude in order to encourage paperles ofices

by facilitating the use of electronic means for comunication such

as intranet, email, internal workflow system to reduce printing and

paper copies. Moreover, the reduction measures for other kinds of

wastes include:

; and

• Encourage employes to reduce the use of one-of products.

废物管理

有害废物

鉴于本集团的业务性质，本集团于本报告

年度并无产生大量有害废物。于需要处理

有害废物时，本集团会将有害废物独立储

存及运送给第三方专业机构以进行安全

合法的处理。

无害废物

本集团产生的无害废物主要为日常业务

营运中的办公用纸。于二零二四年度，本

集团已制定目标，在二零二五年度将总无

害废物弃置密度（吨╱雇员）维持在每名

雇员0.02吨的水平。为达致该目标，本集

团已采取多种措施减低对环境的影响并

提倡「绿色办公」的理念。本集团特别提

倡「复印前三思」理念，鼓励无纸化办公，

推广使用电子通讯方式，例如内联网、电

邮、内部工作流程系统等，减少打印及影

印。此外，其他类型废弃物的减废措施包

括：

；及

2025
二零二五年度
0.62
0.62
0.01

国富量子创新有限公司二零二五年报147

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

During the Reporting Year, the Group’s total non-hazardous waste

disposal intensity was aproximately 0.01 tones/employe, which

has decreased by aproximately 50% from 2024 (0.02 tones/

employe) due to drop in busines ned for printing. The Group

has achieved the target of the total non-hazardous waste disposal

intensity it set in 2024. The Group wil continue to monitor the

amount of non-hazardous waste it generated and implement

relevant measures, reduce its non-hazardous waste intensity

progresively. For the year ending 31 March 2026 (“2026”), the

Group aims to achieve the target of maintaining the total non-

hazardous waste disposal intensity at no more than 0.02 tones/

employe.

The Group’s waste disposal performance was as folows:

Non-hazardous WasteUnit20242023

无害废物单位二零二四年度二零二三年度

Ofice papertones1.030.99

办公室用纸吨

Total non-hazardous waste disposaltones1.030.99

无害废物弃置总量吨

Total non-hazardous waste disposal intensitytones/employe0.020.02

总无害废物弃置密度吨╱雇员

于本报告年度，本集团总无害废物弃置密

度为约每名雇员0.01吨，较二零二四年度

（0.02吨╱雇员）下降约50%，主要由于业

务打印需求减少。本集团已实现其于二零

二四年度设定的总无害废物弃置密度目

标。本集团将继续监察其产生的无害废物

数量并实施相关措施，逐步降低其无害废

物密度。对于截至二零二六年三月三十一

日止年度（「二零二六年度」），本集团的

目标是将总无害废物弃置密度维持在不

超过0.02吨╱雇员。

本集团的废物弃置表现如下：

GoFintech Quantum Inovation Limited Anual Report 2025148

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

ENERGY CONSUMPTION

The major sources of the Group’s energy consumption were

direct energy consumption from petrol consumed by company-

owned vehicles and indirect energy consumption from purchased

electricity used in the ofices. To minimise the environmental

impacts of energy consumption from the Group’s busines

operations, the Group has set target to reduce the total energy

consumption intensity (kWh/employe) by 2026, using 2024 as

the baseline year (2024: 8,694.14 kWh/employe). To achieve

the target, the Group has implemented company-owned vehicles

management methods as described in the section headed “GHG

Emisions and Air Emisions” to reduce its energy consumption

by company-owned vehicles. In adition, the Group encourages

employes to establish energy-saving habits at ofices and has

also implemented various energy-saving measures including:

• Replace lighting control system with light emiting diode

(“LED”) bulbs;

℃;

• Conduct regular maintenance to avoid excesive electricity

usage;

• Use electronic devices in energy-saving mode where

posible;

;

; and

• Turn of the light when leaving the ofices.

能源消耗

本集团能源消耗的主要来源为公司自有

车辆消耗汽油产生的直接能源消耗以及

办公室耗用的外购电力产生的间接能源

消耗。为将本集团业务营运过程中的能源

消耗对环境的影响减至最小，本集团已制

定目标，以二零二四年度作为基准年度（二

零二四年度：8,694.14千瓦时╱雇员），于

二零二六年度前降低总能源消耗密度（千

瓦时╱雇员）。为实现该目标，本集团已实

施「温室气体排放及废气排放」一节所述

的公司自有车辆管理方法，以减少公司自

有车辆的能源消耗。此外，本集团鼓励雇

员养成办公场所节能习惯，并实施多项节

能措施，包括：

（「LED」）灯泡代替照

明控制系统；

；及

2025
二零二五年度
46,830.97
34,336.00
81,166.97
1,309.14

国富量子创新有限公司二零二五年报149

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

于本报告年度，本集团的总能源消耗密度

约为每名雇员1,309.14千瓦时，较目标基

准水平大幅减少约84.94%。此降幅主要归

因于上文「温室气体排放及废气排放」一

段所述的车辆能源消耗量减少。本集团将

继续监测能源消耗情况并实施相关措施，

逐步降低其能源消耗密度，争取在于二零

二六年前实现降低总能源消耗密度的目

标。

本集团的能源消耗表现如下：

附注：

11. 能源消耗数据的单位换算方法乃根据国

际能源署所发布之《能源数据手册》制

定。

During the Reporting Year, the Group’s total energy consumption

intensity was aproximately 1,309.14 kWh/employe, which has

substantialy decreased by aproximately 84.94% from the target

baseline. The main reason of the reduction was the decrease in

vehicle consumption as described in the paragraph headed “GHG

Emisions and Air Emisions” above. The Group wil continue to

monitor its energy consumption and implement relevant measures,

reduce its energy consumption intensity progresively and aim

to achieve the target of reducing the total energy consumption

intensity by 2026.

The Group’s energy consumption performance was as folows:

Types of Energy

Unit20242023

能源类型

单位二零二四年度二零二三年度

Direct energy consumption – PetrolkWh545,914.2056,218.50

直接能源消耗量－汽油千瓦时

Indirect energy consumption – Purchased electricitykWh36,593.0038,860.00

间接能源消耗量－外购电力千瓦时

Total energy consumptionkWh582,507.2095,078.50

总能源消耗量千瓦时

Total energy consumption intensitykWh/employe8,694.141,728.70

总能源消耗密度千瓦时╱雇员

Note(s):

11. The unit conversion method of energy consumption data is

formulated based on the Energy Statistics Manual isued by

International Energy Agency.

GoFintech Quantum Inovation Limited Anual Report 2025150

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

水源消耗

由于本集团办公场所的供水及排水均由

物业管理办处全权管控，因此不存在求取

适用水源方面的问题。本集团作为个别租

户无法提供取水及排水数据或分表读数，

因此无法设定用水效益目标。尽管本集团

的用水量很小，本集团仍在工作场所提倡

节约用水，鼓励员工减少用水，以提高节

水意识，相关措施包括：

，防止

滴漏；

，以

防浪费水资源；及

，提醒

雇员节约用水。

包装材料的使用

由于本集团主要业务是提供金融服务，本

集团的日常业务并不涉及包装物料，故披

露本报告年度内包装材料的使用情况并

不适用。

WATER CONSUMPTION

As the Group operates in ofice premises of which both the water

suply and discharge are solely controled by the building’s

management ofice, there is no isue in sourcing water that is

fit for purpose. The provision of water withdrawal and discharge

data or sub-meter for the Group as an individual ocupant is

not available, therefore target seting for water eficiency is not

aplicable. The Group’s water consumption is minimal. Yet, the

Group promotes water-saving practices in the workplace by

encouraging its employes to reduce water use in order to raise

the awarenes on water conservation, including:

• Conduct regular maintenance and repair of toilet flushing

system;

• Remind employes to turn of taps tightly after using to avoid

driping of water;

• Use water-saving apliances in water facilities where

posible;

• Notify relevant department if problems are found to avoid

wasting water resources; and

• Post water-saving reminders in pantry and toilets to remind

employes on water conservation.

USE OF PACKAGING MATERIALS

Since the Group is principaly engaged in the provision of financial

services, packaging is not involved in the usual course of the

Group’s busines, and therefore the use of packaging materials

during the Reporting Year is not aplicable.

国富量子创新有限公司二零二五年报151

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

工作环境

本集团已实施多项不同的政策，以管理其

营运对环境的影响。为提升工作效率，本

集团尽力为雇员提供舒适、绿色的工作场

所。本集团会定期检查办公场所，确保维

持良好的工作环境。一旦发现工作场所存

在问题，本集团会迅速采取预防性措施，

务求尽量减少对员工的潜在伤害。此外，

本集团定期清洁空调系统。室内空气质素

检测已完成而结果持续令人满意，无需采

取补救措施。

联交所《环境、社会及管

治报告指引》内容索引

WORKING ENVIRONMENT

The Group has implemented diferent policies to govern the

impact on the environment of its operations. To enhance working

eficiency, the Group is comited to providing employes a

comfortable and gren workplace. Ofice areas are inspected

regularly to ensure that a god working environment is maintained.

Once the Group has found problems within the workplace,

precautionary measures wil be promptly taken to minimise the

potential harm to employes. In adition, the Group cleans air-

conditioning systems regularly. Inspections of indor air quality

have ben conducted, and the results have consistently ben

satisfactory, with no remediation required.

ESG REPORTING GUIDE CONTENT

INDEX OF THE STOCK EXCHANGE

Mandatory Disclosure RequirementsSection/Declaration

强制披露规定章节╱声明

Governance StructureThe ESG Governance Structure

管治架构环境、社会及管治的治理架构

Reporting PrinciplesReporting Framework

报告原则报告框架

Reporting BoundaryReporting Scope

报告范围报告范围

GoFintech Quantum Inovation Limited Anual Report 2025152

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

Aspect A1: Emisions

层面A1：排放物

General DisclosureInformation on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

relating to air and grenhouse gas emisions,

discharges into water and land, and generation of

hazardous and non-hazardous waste.

Environmental

一般披露有关废气及温室气体排放、向水及土地的排污、有害

及无害废弃物的产生等的：

(a) 政策；及

(b) 遵守对发行人有重大影响的相关法律及规例

的资料。

环境

KPI A1.1The types of emisions and respective emisions data.Environmental – GHG

Emisions and Air Emisions

关键绩效指标A1.1排放物种类及相关排放数据。环境－温室气体排放及废气

排放

KPI A1.2Direct (Scope 1) and energy indirect (Scope 2)

grenhouse gas emisions (in tones) and, where

apropriate, intensity (e.g. per unit of production

volume, per facility).

Environmental – GHG

Emisions and Air Emisions

关键绩效指标A1.2直接（范围1）及能源间接（范围2）温室气体排放量（以

吨计算）及（如适用）密度（如以每产量单位、每项设

施计算）。

环境－温室气体排放及废气

排放

KPI A1.3Total hazardous waste produced (in tones) and,

where apropriate, intensity (e.g. per unit of production

volume, per facility).

Environmental – Waste

Management

关键绩效指标A1.3所产生有害废弃物总量（以吨计算）及（如适用）密度

（如以每产量单位、每项设施计算）。

环境－废物管理

KPI A1.4Total non-hazardous waste produced (in tones) and,

where apropriate, intensity (e.g. per unit of production

volume, per facility).

Environmental – Waste

Management

关键绩效指标A1.4所产生无害废弃物总量（以吨计算）及（如适用）密度

（如以每产量单位、每项设施计算）。

环境－废物管理

国富量子创新有限公司二零二五年报153

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

KPI A1.5Description of emisions target(s) set and steps taken

to achieve them.

Environmental – GHG

Emisions and Air Emisions

关键绩效指标A1.5描述所订立的排放量目标及为达到这些目标所采取

的步骤。

环境－温室气体排放及废气

排放

KPI A1.6Description of how hazardous and non-hazardous

wastes are handled, and a description of reduction

target(s) set and steps taken to achieve them.

Environmental – Waste

Management

关键绩效指标A1.6描述处理有害及无害废弃物的方法，及描述所订立的

减废目标及为达到这些目标所采取的步骤。

环境－废物管理

Aspect A2: Use of Resources

层面A2：资源使用

General DisclosurePolicies on the eficient use of resources, including

energy, water and other raw materials.

Environmental

一般披露有效使用资源（包括能源、水及其他原材料）的政策。环境

KPI A2.1Direct and/or indirect energy consumption by type

(e.g. electricity, gas or oil) in total (kWh in ’000s)

and intensity (e.g. per unit of production volume, per

facility).

Environmental – Energy

Consumption

关键绩效指标A2.1按类型划分的直接及╱或间接能源（如电、气或油）总

耗量（以千个千瓦时计算）及密度（如以每产量单位、

每项设施计算）。

环境－能源消耗

KPI A2.2Water consumption in total and intensity (e.g. per unit

of production volume, per facility).

Environmental – Water

Consumption

关键绩效指标A2.2总耗水量及密度（如以每产量单位、每项设施计算）。环境－水源消耗

KPI A2.3Description of energy use eficiency target(s) set and

steps taken to achieve them.

Environmental – Energy

Consumption

关键绩效指标A2.3描述所订立的能源使用效益目标及为达到这些目标

所采取的步骤。

环境－能源消耗

KPI A2.4Description of whether there is any isue in sourcing

water that is fit for purpose, water eficiency target(s)

set and steps taken to achieve them.

Environmental – Water

Consumption

关键绩效指标A2.4描述求取适用水源上可有任何问题，以及所订立的用

水效益目标及为达到这些目标所采取的步骤。

环境－水源消耗

GoFintech Quantum Inovation Limited Anual Report 2025154

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

KPI A2.5Total packaging material used for finished products (in

tones) and, if aplicable, with reference to per unit

produced.

Environmental – Use of

Packaging Materials (Not

aplicable – explained)

关键绩效指标A2.5制成品所用包装材料的总量（以吨计算）及（如适用）

每生产单位占量。

环境－包装材料的使用（不

适用－已解释）

Aspect A3: The Environment and Natural Resources

层面A3：环境及天然资源

General DisclosurePolicies on minimising the isuer’s significant impacts

on the environment and natural resources.

Environmental – Working

Environment

一般披露减低发行人对环境及天然资源造成重大影响的政策。环境－工作环境

KPI A3.1Description of the significant impacts of activities on

the environment and natural resources and the actions

taken to manage them.

Environmental – Working

Environment

关键绩效指标A3.1描述业务活动对环境及天然资源的重大影响及已采

取管理有关影响的行动。

环境－工作环境

Aspect A4: Climate Change

层面A4：气候变化

General DisclosurePolicies on identification and mitigation of significant

climate-related isues which have impacted, and those

which may impact, the isuer.

Environmental – Climate

Change Mitigation and

Adaptation

一般披露识别及应对已经及可能会对发行人产生影响的重大

气候相关事宜的政策。

环境－气候变化的减缓及适

应

KPI A4.1Description of the significant climate-related isues

which have impacted, and those which may impact,

the isuer, and the actions taken to manage them.

Environmental – Climate

Change Mitigation and

Adaptation

关键绩效指标A4.1描述已经及可能会对发行人产生影响的重大气候相

关事宜，及应对行动。

环境－气候变化的减缓及适

应

国富量子创新有限公司二零二五年报155

ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

Aspect B1: Employment

层面B1：雇佣

General DisclosureInformation on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

relating to compensation and dismisal, recruitment

and promotion, working hours, rest periods, equal

oportunity, diversity, anti-discrimination, and other

benefits and welfare.

Employment

一般披露有关薪酬及解雇、招聘及晋升、工作时数、假期、平等

机会、多元化、反歧视以及其他待遇及福利的：

(a) 政策；及

(b) 遵守对发行人有重大影响的相关法律及规例

的资料。

雇佣

KPI B1.1Total workforce by gender, employment type (for

example, ful-or part-time), age group and geographical

region.

Employment – The Group’s

Talent Policy

关键绩效指标B1.1按性别、雇佣类型（如全职或兼职）、年龄组别及地区

划分的雇员总数。

雇佣－本集团的人才政策

KPI B1.2Employe turnover rate by gender, age group and

geographical region.

Employment – The Group’s

Talent Policy

关键绩效指标B1.2按性别、年龄组别及地区划分的雇员流失比率。雇佣－本集团的人才政策

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环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

Aspect B2: Health and Safety

层面B2：健康与安全

General DisclosureInformation on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

relating to providing a safe working environment and

protecting employes from ocupational hazards.

Employment – Employes’

Health and Safety

一般披露有关提供安全工作环境及保障雇员避免职业性危害的：

(a) 政策；及

(b) 遵守对发行人有重大影响的相关法律及规例

的资料。

雇佣－雇员健康与安全

KPI B2.1Number and rate of work-related fatalities ocured in

each of the past thre years including the reporting

year.

Employment – Employes’

Health and Safety

关键绩效指标B2.1过去三年（包括汇报年度）每年因工亡故的人数及比

率。

雇佣－雇员健康与安全

KPI B2.2Lost days due to work injury.Employment – Employes’

Health and Safety

关键绩效指标B2.2因工伤损失工作日数。雇佣－雇员健康与安全

KPI B2.3Description of ocupational health and safety

measures adopted, and how they are implemented and

monitored.

Employment – Employes’

Health and Safety

关键绩效指标B2.3描述所采纳的职业健康与安全措施，以及相关执行及

监察方法。

雇佣－雇员健康与安全

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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

Aspect B3: Development and Training

层面B3：发展及培训

General DisclosurePolicies on improving employes’ knowledge and skils

for discharging duties at work. Description of training

activities.

Employment – Employes’

Development and Training

一般披露有关提升雇员履行工作职责的知识及技能的政策。描

述培训活动。

雇佣－雇员发展及培训

KPI B3.1The percentage of employes trained by gender and

employe category (e.g. senior management, midle

management).

Employment – Employes’

Development and Training

关键绩效指标B3.1按性别及雇员类别（如高级管理层、中级管理层）划

分的受训雇员百分比。

雇佣－雇员发展及培训

KPI B3.2The average training hours completed per employe by

gender and employe category.

Employment – Employes’

Development and Training

关键绩效指标B3.2按性别及雇员类别划分，每名雇员完成受训的平均时

数。

雇佣－雇员发展及培训

Aspect B4: Labour Standards

层面B4：劳工准则

General DisclosureInformation on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

relating to preventing child and forced labour.

Employment – Labour

Standards

一般披露有关防止童工或强制劳工的：

(a) 政策；及

(b) 遵守对发行人有重大影响的相关法律及规例

的资料。

雇佣－劳工准则

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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

KPI B4.1Description of measures to review employment

practices to avoid child and forced labour.

Employment – Labour

Standards

关键绩效指标B4.1描述检讨招聘惯例的措施以避免童工及强制劳工。雇佣－劳工准则

KPI B4.2Description of steps taken to eliminate such practices

when discovered.

Employment – Labour

Standards

关键绩效指标B4.2描述在发现违规情况时消除有关情况所采取的步骤。雇佣－劳工准则

Aspect B5: Suply Chain Management

层面B5：供应链管理

General DisclosurePolicies on managing environmental and social risks of

the suply chain.

Sustainable Busines

Operations – Suply Chain

Management

一般披露管理供应链的环境及社会风险政策。可持续业务营运－供应链管

理

KPI B5.1Number of supliers by geographical region.Sustainable Busines

Operations – Suply Chain

Management

关键绩效指标B5.1按地区划分的供应商数目。可持续业务营运－供应链管

理

KPI B5.2Description of practices relating to engaging supliers,

number of supliers where the practices are being

implemented, and how they are implemented and

monitored.

Sustainable Busines

Operations – Suply Chain

Management

关键绩效指标B5.2描述有关聘用供应商的惯例，向其执行有关惯例的供

应商数目，以及相关执行及监察方法。

可持续业务营运－供应链管

理

KPI B5.3Description of practices used to identify environmental

and social risks along the suply chain, and how they

are implemented and monitored.

Sustainable Busines

Operations – Suply Chain

Management

关键绩效指标B5.3描述有关识别供应链每个环节的环境及社会风险的

惯例，以及相关执行及监察方法。

可持续业务营运－供应链管

理

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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

KPI B5.4Description of practices used to promote

environmentaly preferable products and services when

selecting supliers, and how they are implemented and

monitored.

Sustainable Busines

Operations – Suply Chain

Management

关键绩效指标B5.4描述在拣选供应商时促使多用环保产品及服务的惯例，

以及相关执行及监察方法。

可持续业务营运－供应链管

理

Aspect B6: Product Responsibility

层面B6：产品责任

General DisclosureInformation on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

relating to health and safety, advertising, labeling

and privacy maters relating to products and services

provided and methods of redres.

Sustainable Busines

Operations

一般披露有关所提供产品和服务的健康与安全、广告、标签及

私隐事宜以及补救方法的：

(a) 政策；及

(b) 遵守对发行人有重大影响的相关法律及规例

的资料。

可持续业务营运

KPI B6.1Percentage of total products sold or shiped subject to

recals for safety and health reasons.

Sustainable Busines

Operations – Product

Responsibility (Not aplicable

– explained)

关键绩效指标B6.1已售或已运送产品总数中因安全与健康理由而须回

收的百分比。

可持续业务营运－产品责任

（不适用－已解释）

KPI B6.2Number of products and service related complaints

received and how they are dealt with.

Sustainable Busines

Operations – Customer

Services

关键绩效指标B6.2接获关于产品及服务的投诉数目以及应对方法。可持续业务营运－客户服务

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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

KPI B6.3Description of practices relating to observing and

protecting intelectual property rights.

Sustainable Busines

Operations – Intelectual

Property Rights and

Responsible Marketing

关键绩效指标B6.3描述与维护及保障知识产权有关的惯例。可持续业务营运－知识产权

及负责任营销

KPI B6.4Description of quality asurance proces and recal

procedures.

Sustainable Busines

Operations – Customer

Services

关键绩效指标B6.4描述质量检定过程及产品回收程序。可持续业务营运－客户服务

KPI B6.5Description of consumer data protection and privacy

policies, and how they are implemented and monitored.

Sustainable Busines

Operations – Customer

Privacy Protection and Cyber

Security

关键绩效指标B6.5描述消费者资料保障及私隐政策，以及相关执行及监

察方法。

可持续业务营运－客户私隐

保护及网络安全

Aspect B7: Anti-coruption

层面B7：反贪污

General DisclosureInformation on:

(a) the policies; and

(b) compliance with relevant laws and regulations that

have a significant impact on the isuer

relating to bribery, extortion, fraud and money

laundering.

Busines Ethics and Practice

一般披露有关防止贿赂、勒索、欺诈及洗黑钱的：

(a) 政策；及

(b) 遵守对发行人有重大影响的相关法律及规例

的资料。

商业道德及常规

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ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT (Continued)

环境、社会及管治报告（续）

Aspects, General

Disclosures and

KPIsDescriptionSection/Declaration

层面、一般披露及

关键绩效指标描述章节╱声明

KPI B7.1Number of concluded legal cases regarding corupt

practices brought against the isuer or its employes

during the reporting period and the outcomes of the

cases.

Busines Ethics and Practice

– Whistleblowing Mechanism

关键绩效指标B7.1于汇报期内对发行人或其雇员提出并已审结的贪污

诉讼案件的数目及诉讼结果。

商业道德及常规－举报机制

KPI B7.2Description of preventive measures and whistleblowing

procedures, how they are implemented and monitored.

Busines Ethics and Practice

关键绩效指标B7.2描述防范措施及举报程序，以及相关执行及监察方法。商业道德及常规

KPI B7.3Description of anti-coruption training provided to

directors and staf.

Busines Ethics and Practice

– Anti-coruption and Anti-

fraud, AML and CTF

关键绩效指标B7.3描述向董事及员工提供的反贪污培训。商业道德及常规－反贪污及

反欺诈、反洗钱及反恐融资

Aspect B8: Comunity Investment

层面B8：社区投资

General DisclosurePolicies on comunity engagement to understand the

neds of the comunities where the isuer operates

and to ensure its activities take into consideration the

comunities’ interests.

Comunity Investment

一般披露有关以社区参与来了解营运所在社区需要和确保其

业务活动会考虑社区利益的政策。

社区投资

KPI B8.1Focus areas of contribution (e.g. education,

environmental concerns, labour neds, health, culture,

sport).

Comunity Investment

关键绩效指标B8.1专注贡献范畴（如教育、环境事宜、劳工需求、健康、

文化、体育）。

社区投资

KPI B8.2Resources contributed (e.g. money or time) to the

focus area.

Comunity Investment

关键绩效指标B8.2在专注范畴所动用资源（如金钱或时间）。社区投资

INDEPENDENT AUDITOR’S REPORT

独立核数师报告书

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INDEPENDENT AUDITOR’S REPORT

独立核数师报告书

TO THE SHAREHOLDERS OF

GOFINTECH QUANTUM INOVATION LIMITED (FORMERLY

KNOWN AS GOFINTECH INOVATION LIMITED)

(Incorporated in the Cayman Islands with limited liability)

OPINION

We have audited the consolidated financial statements of

GoFintech Quantum Inovation Limited (formerly known

as GoFintech Inovation Limited) (the “Company”) and its

subsidiaries (colectively refered to as the “Group”) set out on

pages 167 to 279, which comprise the consolidated statement

of financial position as at 31 March 2025, and the consolidated

statement of profit or los and other comprehensive income,

consolidated statement of changes in equity and consolidated

statement of cash flows for the year then ended, and notes to the

consolidated financial statements, including material acounting

policy information.

In our opinion, the consolidated financial statements give a

true and fair view of the consolidated financial position of the

Group as at 31 March 2025, and of its consolidated financial

performance and its consolidated cash flows for the year then

ended in acordance with HKFRS Acounting Standards isued

by the Hong Kong Institute of Certified Public Acountants (the

“HKICPA”) and have ben properly prepared in compliance with

the disclosure requirements of Hong Kong Companies Ordinance.

BASIS FOR OPINION

We conducted our audit in acordance with Hong Kong

Standards on Auditing (“HKSAs”) isued by the HKICPA. Our

responsibilities under those standards are further described in

the Auditor’s Responsibilities for the Audit of the Consolidated

Financial Statements section of our report. We are independent

of the Group in acordance with the HKICPA’s Code of Ethics

for Profesional Acountants (the “Code”), and we have fulfiled

our other ethical responsibilities in acordance with the Code. We

believe that the audit evidence we have obtained is suficient and

apropriate to provide a basis for our opinion.

致：国富量子创新有限公司（前称国富创

新有限公司）全体股东

（于开曼群岛注册成立之有限公司）

意见

本核数师（以下简称「我们」）已审计列载

于第167至279页国富量子创新有限公司

（前称国富创新有限公司）（「贵公司」）及

其附属公司（统称「贵集团」）的综合财务

报表，包括于二零二五年三月三十一日的

综合财务状况表与截至该日止年度的综

合损益及其他全面收益表、综合权益变动

表、综合现金流量表以及综合财务报表附

注（包括重要会计政策资料）。

我们认为，综合财务报表已根据香港会计

师公会（「香港会计师公会」）颁布之香港

财务报告准则会计准则真实而公允地反

映了贵集团于二零二五年三月三十一日

的综合财务状况及截至该日止年度的综

合财务表现及综合现金流量，并已遵照香

港《公司条例》的披露规定妥为编制。

意见的基础

我们已根据香港会计师公会颁布的《香港

审计准则》（「《香港审计准则》」）进行

审计。根据该等准则，我们的责任于本报

告「核数师就审计综合财务报表承担的责

任」一节中进一步详述。根据香港会计师

公会的专业会计师道德守则（「守则」），

我们独立于贵集团，并已遵循守则履行

其他道德责任。我们相信，我们所获得的

审计凭证足够及能适当地为我们的意见

提供基础。

国富量子创新有限公司二零二五年报163

INDEPENDENT AUDITOR’S REPORT (Continued)

独立核数师报告书（续）

KEY AUDIT MATERS

Key audit maters are those maters that, in our profesional

judgement, were of most significance in our audit of the

consolidated financial statements of the curent period. These

maters were adresed in the context of our audit of the

consolidated financial statements as a whole, and in forming our

opinion thereon, and we do not provide a separate opinion on

these maters.

INVESTMENTS AT FAIR VALUE THROUGH

PROFIT OR LOS USING LEVEL 3 FAIR VALUE

MEASUREMENT AND INVESTMENTS IN

ARTWORKS

Refer to Note 6 to the consolidated financial statements.

The Group measured its investments at fair value through profit

or los and investments in artworks at fair value with the changes

in fair value recognised in the consolidated profit or los. This

fair value measurement is significant to our audit because the

balance of investments at fair value through profit or los using

level 3 fair value measurement and investments in artworks

of HK$857,781,000 as at 31 March 2025 is material to the

consolidated financial statements. In adition, the Group’s fair

value measurement involves aplication of judgement and is

based on asumptions and estimates.

Our audit procedures included, among others:

– Asesing the competence, independence and integrity of

the external valuers engaged by client;

– Obtaining the external valuation reports and meting with

the external valuers to discus and chalenge the valuation

proces, methodologies used and market evidence to

suport significant judgments and asumptions aplied in

the valuation model;

– Checking key asumptions and input data in the valuation

model to suporting evidence;

– Checking arithmetical acuracy of the valuation model; and

– Asesing the disclosure of the fair value measurement in

the consolidated financial statements.

We consider that the Group’s fair value measurement of the

investments at fair value through profit or los using level 3 fair

value measurement and investments in artworks is suported by

the available evidence.

关键审计事项

关键审计事项是根据我们的专业判断，认

为对本期间综合财务报表的审计最为重

要的事项。该等事项在我们审计整体综合

财务报表及达成我们对其的意见时处理，

而我们不会对该等事项提供单独的意见。

使用第三级公平值计量之按公

平值列入损益账之投资及艺术

品投资

请参阅综合财务报表附注6。

贵集团按公平值计量其按公平值列入损

益账之投资及艺术品投资，公平值变动于

综合损益中确认。对我们的审计而言，这

项公平值计量非常重要，此乃由于截至二

零二五年三月三十一日，使用第三级公平

值计量之按公平值列入损益账之投资及

艺术品投资结余高达857,781,000港元，对

综合财务报表具有重大影响。此外，贵

集团之公平值计量涉及运用判断，并基于

若干假设及估计。

我们的审计程序包括以下各项：

– 评估客户所委聘外部估值师的工作

能力、独立性及诚信；

– 获取外部估值报告并与外部估值师

会面，以讨论并质疑估值过程、所使

用的方法及用以支持估值模型中所

运用的重要判断及假设的市场证据；

– 将估值模型中的关键假设和输入数

据与支持凭证进行核对；

– 检查估值模型的计算准确性；以及

– 评估综合财务报表中公平值计量的

披露情况。

我们认为贵集团使用第三级公平值计量

之按公平值列入损益账之投资及艺术品

投资的公平值计量可得到现有证据的支

持。

GoFintech Quantum Inovation Limited Anual Report 2025164

INDEPENDENT AUDITOR’S REPORT (Continued)

独立核数师报告书（续）

KEY AUDIT MATERS (Continued)

LOAN AND TRADE RECEIVABLES

Refer to Note 22 to the consolidated financial statements.

The Group tested the amount of loan and trade receivables

for impairment. This impairment test is significant to our

audit because the balance of loan and trade receivables of

HK$150,619,000 as at 31 March 2025 is material to the

consolidated financial statements. In adition, the Group’s

impairment test involves aplication of judgement and is based on

estimates.

Our audit procedures included, among others:

– Asesing the Group’s procedures on granting credit limits

and credit periods to debtors;

– Asesing the Group’s relationship and transaction history

with the debtors;

– Evaluating the Group’s impairment asesment;

– Asesing ageing of the debts;

– Asesing creditworthines of the debtors;

– Checking subsequent setlements from the debtors;

– Asesing the value of the colateral for the debts; and

– Asesing the disclosure of the Group’s exposure to credit

risk in the consolidated financial statements.

We consider that the Group’s impairment test for loan and trade

receivables is suported by the available evidence.

关键审计事项（续）

应收贷款及贸易应收账款

请参阅综合财务报表附注22。

贵集团测试了应收贷款及贸易应收账款

的减值金额。对我们的审计而言，这项减

值测试非常重要，此乃由于截至二零二五

年三月三十一日，应收贷款及贸易应收账

款结余为150,619,000港元，对综合财务报

表具有重大影响。此外，贵集团的减值

测试涉及运用判断并基于若干估计。

我们的审计程序包括以下各项：

– 评估贵集团向债务人授出信贷限

额及信贷期的程序；

– 评估贵集团与债务人的关系及交

易史；

– 评价贵集团的减值评估情况；

– 评估债务的账龄；

– 评估债务人的信用情况；

– 检查债务人后续结算情况；

– 评估债务抵押品的价值；及

– 评估贵集团在综合财务报表中对

信贷风险敞口的披露情况。

我们认为贵集团对应收贷款及贸易应收

账款进行的减值测试得到现有证据的支

持。

国富量子创新有限公司二零二五年报165

INDEPENDENT AUDITOR’S REPORT (Continued)

独立核数师报告书（续）

OTHER INFORMATION

The directors are responsible for the other information. The other

information comprises al the information in the Company’s anual

report, but does not include the consolidated financial statements

and our auditor’s report thereon.

Our opinion on the consolidated financial statements does not

cover the other information and we do not expres any form of

asurance conclusion thereon.

In conection with our audit of the consolidated financial

statements, our responsibility is to read the other information and,

in doing so, consider whether the other information is materialy

inconsistent with the consolidated financial statements or our

knowledge obtained in the audit or otherwise apears to be

materialy mistated. If, based on the work we have performed,

we conclude that there is a material mistatement of this other

information, we are required to report that fact. We have nothing

to report in this regard.

RESPONSIBILITIES OF DIRECTORS

FOR THE CONSOLIDATED FINANCIAL

STATEMENTS

The directors are responsible for the preparation of the

consolidated financial statements that give a true and fair view

in acordance with HKFRS Acounting Standards isued by

the HKICPA and the disclosure requirements of the Hong Kong

Companies Ordinance, and for such internal control as the

directors determine is necesary to enable the preparation of

the consolidated financial statements that are fre from material

mistatement, whether due to fraud or eror.

In preparing the consolidated financial statements, the directors

are responsible for asesing the Group’s ability to continue as a

going concern, disclosing, as aplicable, maters related to going

concern and using the going concern basis of acounting unles

the directors either intend to liquidate the Group or to cease

operations, or have no realistic alternative but to do so.

其他资料

董事须对其他资料负责。其他资料包

括贵公司年报所载所有资料，惟综合财

务报表及我们就此发出的核数师报告除

外。

我们对综合财务报表的意见并不涵盖其

他资料，我们亦不会就其发表任何形式的

鉴证结论。

就审计综合财务报表而言，我们的责任是

阅读其他资料，及在此过程中，考虑其他

资料是否与综合财务报表或我们在审计

过程中所了解的情况有重大不符，或者似

乎有重大错误陈述。基于我们已执行的工

作，如我们认为其他资料有重大错误陈述，

我们需要报告有关事实。就此而言，我们

无需报告任何事项。

董事就综合财务报表须承

担的责任

董事须负责根据香港会计师公会颁布的

香港财务报告准则会计准则和香港《公司

条例》的披露规定编制综合财务报表使其

真实而公允地列报，以及制定董事认为必

要的相关内部监控，以使编制综合财务报

表不存在由于欺诈或错误而导致的重大

错误陈述。

在编制综合财务报表时，董事负责评

估贵集团持续经营的能力，并在适用情

况下披露与持续经营有关的事项，以及使

用持续经营为会计基础，除非董事有意

将贵集团清盘或停止经营，或别无其他

实际的替代方案。

GoFintech Quantum Inovation Limited Anual Report 2025166

INDEPENDENT AUDITOR’S REPORT (Continued)

独立核数师报告书（续）

核数师就审计综合财务报

表须承担的责任

我们的目标，是对整体综合财务报表是否

不存在由于欺诈或错误而导致的任何重

大错误陈述取得合理保证，并出具包括我

们意见的核数师报告。我们仅向阁下作

为整体报告我们的意见，而并不可作其他

目的。我们不会就本报告之内容向任何其

他人士承担责任或负责。合理保证是高水

平的保证，但不能保证按《香港审计准则》

进行的审计总能发现存在的重大错误陈

述。错误陈述可以由欺诈或错误引起，如

按合理预期它们个别或汇总起来可能影

响综合财务报表使用者所作出的经济决

定，则有关的错误陈述可被视作重大。

我们就审计综合财务报表须承担的责任

的进一步说明载于香港会计师公会网站：

htps:/w.hkicpa.org.hk/en/Standards-

seting/Standards/Our-views/auditre

有关说明构成我们核数师报告的一部分。

中汇安达会计师事务所有限公司

执业会计师

杨匡俊

审计项目董事

执业证书编号P07374

香港，二零二五年六月三十日

AUDITOR’S RESPONSIBILITIES FOR

THE AUDIT OF THE CONSOLIDATED

FINANCIAL STATEMENTS

Our objectives are to obtain reasonable asurance about whether

the consolidated financial statements as a whole are fre from

material mistatement, whether due to fraud or eror, and to

isue an auditor’s report that includes our opinion. We report

our opinion solely to you, as a body, and for no other purpose.

We do not asume responsibility towards or acept liability to

any other person for the contents of this report. Reasonable

asurance is a high level of asurance, but is not a guarante that

an audit conducted in acordance with HKSAs wil always detect

a material mistatement when it exists. Mistatements can arise

from fraud or eror and are considered material if, individualy or

in the agregate, they could reasonably be expected to influence

the economic decisions of users taken on the basis of these

consolidated financial statements.

A further description of our responsibilities for the audit of the

consolidated financial statements is located at the HKICPA’s

website at:

htps:/w.hkicpa.org.hk/en/Standards-seting/Standards/Our-

views/auditre

This description forms part of our auditor’s report.

ZHONGHUI ANDA CPA Limited

Certified Public Acountants

Yeung Hong Chun

Audit Engagement Director

Practising Certificate Number P07374

Hong Kong, 30 June 2025

2025
二零二五年
HK$’000
千港元
863,400
(825,811)
37,589
50,145
13,961
(182)
(3,404)
(70,985)
(27,462)
(3,031)
1,643
(1,726)
(799)
(2,525)
454
(30,597)
(30,143)
(32,668)
HK cent
港仙
(0.04)
(0.04)

CONSOLIDATED STATEMENT OF PROFIT OR LOS AND OTHER COMPREHENSIVE INCOME

综合损益及其他全面收益表

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

国富量子创新有限公司二零二五年报167

CONSOLIDATED STATEMENT OF PROFIT OR LOS AND OTHER COMPREHENSIVE INCOME

综合损益及其他全面收益表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

二零二四年

NotesHK$’000

附注千港元

Revenue收入749,456

Cost of sales and services销售及服务成本(20,719)

Gros profit 毛利28,737

Fair value change of investments

at fair value through profit or los

按公平值列入损益账之

投资之公平值变动(3,481)

Other income, net其他收入净额917,672

Expected credit loses on

loan and trade receivables

应收贷款及贸易应收账款之

预期信贷亏损(6,034)

Impairment los of property and

equipment and right-of-use asets

物业及设备以及

使用权资产减值亏损(6,140)

Staf costs员工成本12(35,734)

Other operating expenses其他经营开支12(21,169)

Finance costs融资成本10(2,002)

Share of profits/(loses) of asociates应占联营公司溢利╱（亏损）(2,483)

Los before tax除税前亏损(30,634)

Income tax expense所得税开支11(45)

Los for the year本年度亏损12(30,679)

Other comprehensive income/

(expense):

其他全面收益╱（开支）：

Items that may be reclasified

subsequently to profit or los:

随后可重新分类至损益账之

项目：

Exchange diferences arising on

translation of foreign operations

换算海外业务产生之

汇兑差额(1,934)

Share of other comprehensive

expense of asociates

应占联营公司其他全面开支

(4,506)

Other comprehensive expense

for the year, net of tax

本年度其他全面开支

（扣除税项）(6,440)

Total comprehensive expense

for the year

本年度全面开支总额

(37,119)

HK cent

港仙

Los per share每股亏损

– Basic– 基本15(0.91)

– Diluted– 摊薄15(0.91)

2025
二零二五年
HK$’000
千港元
7,683
42,682
2,991,487
285,324
443,000
–
205
3,770,381
300,618
150,619
17
142,173
–
156,101
92,186
841,714
213,687
40,620
415,377
–
11
8,305
890
678,890
162,824
3,933,205

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

综合财务状况表

As at 31 March 2025 于二零二五年三月三十一日

GoFintech Quantum Inovation Limited Anual Report 2025168

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

综合财务状况表

As at 31 March 2025

于二零二五年三月三十一日

二零二四年

NotesHK$’000

附注千港元

Non-curent asets非流动资产

Property and equipment and

right-of-use asets

物业及设备以及使用权资产

1614,630

Intangible asets无形资产176,610

Investments in asociates于联营公司之投资19112,898

Investments at fair value through

profit or los

按公平值列入损益账之投资

2079,769

Investments in artworks艺术品投资21–

Loan receivables应收贷款2213,500

Regulatory deposits法定按金24684

228,091

Curent asets流动资产

Investments at fair value through

profit or los

按公平值列入损益账之投资

20173,504

Loan and trade receivables应收贷款及贸易应收账款2299,997

Contract asets合约资产2317

Other receivables, deposits and

prepayments

其他应收款项、按金及

预付款项2524,436

Curent tax asets即期税项资产151

Bank balances – trust银行结余 – 信托26(A)276,738

Bank balances and cash – general银行结余及现金 – 一般26(B)289,257

864,100

Curent liabilities流动负债

Trade payables贸易应付账款27276,025

Other payables and acruals其他应付款项及应计费用4,505

Borowings借贷28–

Corporate bonds公司债券2,062

Financial liabilities at fair value

through profit or los

按公平值列入损益账之

金融负债–

Lease liabilities租赁负债297,217

Curent tax liabilities即期税项负债843

290,652

Net curent asets流动资产净值573,448

Total asets les curent liabilities资产总值减流动负债801,539

2025
二零二五年
HK$’000
千港元
6,880
702
7,582
3,925,623
745,847
3,179,776
3,925,623

国富量子创新有限公司二零二五年报169

CONSOLIDATED STATEMENT OF FINANCIAL POSITION (Continued)

综合财务状况表（续）

As at 31 March 2025 于二零二五年三月三十一日

Non-curent liabilities非流动负债

Lease liabilities租赁负债2914,696

Defered tax liabilities递延税项负债30–

14,696

Net asets资产净值786,843

Capital and reserves资本及储备

Share capital股本31632,625

Reserves储备33154,218

Total equity权益总额786,843

Aproved by the Board on 30 June 2025.

CHAN Kin SangSUN Qing

陈健生孙青

ChairmanDirector

主席董事

董事会于二零二五年六月三十日批准。

二零二四年

NotesHK$’000

附注千港元

632,625	788,938	–	(13,487)	13,524	1,863	306	(3,440)	(633,486)	786,843
–	–	–	(30,143)	–	–	–	–	(2,525)	(32,668)
79,217	219,021	(51,840)	–	–	–	–	–	–	246,398
34,005	244,838	(385)	–	–	–	–	2,607,149	–	2,885,607
–	–	–	–	–	–	39,443	–	–	39,443
–	–	–	–	–	–	(91)	–	91	–
745,847	1,252,797	(52,225)	(43,630)	13,524	1,863	39,658	2,603,709	(635,920)	3,925,623

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

综合权益变动表

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

GoFintech Quantum Inovation Limited Anual Report 2025170

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

综合权益变动表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

Atributable to owners of the Company

本公司拥有人应占

capital

premium

Treasury

stock

Translation

reserve

Special

reserve

Capital

reserve

Share-based

payment

reserve

Other

reserve

Acumulated

loses

Total

equity

股本股份溢价库存股汇兑储备特殊储备资本储备

股份支付

储备其他储备累计亏损权益总额

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

At 1 April 2023131,797762,579–(7,047)13,5241,863–(3,440)(602,807)296,469

于二零二三年四月一日

Total comprehensive expense for the year–(6,440)–(30,679)(37,119)

本年度全面开支总额

Isue of shares (note 31)500,82826,359–527,187

发行股份（附注31）

Share-based payments (note 34)–306–306

股份支付（附注34）

At 31 March 2024632,625788,938–(13,487)13,5241,863306(3,440)(633,486)786,843

于二零二四年三月三十一日

At 1 April 2024

于二零二四年四月一日

Total comprehensive expense for the year

本年度全面开支总额

Isue of shares (note 31)

发行股份（附注31）

Acquisition of asociate

收购联营公司

Share-based payments (note 34)

股份支付（附注34）

Forfeit of share options

没收购股权

At 31 March 2025

于二零二五年三月三十一日

2025
二零二五年
HK$’000
千港元
(1,726)
1,089
2,315
–
8,840
3,031
(27,978)
(1,838)
182
(50,145)
(504)
(1,643)
39,443
(2,068)
(31,002)
(156,744)
120,633
(25,977)
(93,090)
101
(92,989)

CONSOLIDATED STATEMENT OF CASH FLOWS

综合现金流量表

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

国富量子创新有限公司二零二五年报171

CONSOLIDATED STATEMENT OF CASH FLOWS

综合现金流量表

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

二零二四年

HK$’000

千港元

CASH FLOWS FROM OPERATING

ACTIVITIES

经营业务所得现金流量

Los before tax除税前亏损(30,634)

Adjustments for:经调整以下各项：

Impairment los of property and

equipment

物业及设备减值亏损

–

Impairment los of right-of-use

asets

使用权资产减值亏损

6,140

Gain on bargain purchase of

an asociate

联营公司之议价购买收益

(9,676)

Depreciation折旧1,888

Finance costs融资成本2,002

Interest revenue利息收入(13,293)

Dividend income股息收入–

Expected credit loses on loan

and trade receivables

应收贷款及贸易应收账款

之预期信贷亏损6,034

Fair value change of investments

at fair value through profit or los

按公平值列入损益账之

投资公平值变动3,481

Fair value gain on investments

in artworks, net

艺术品投资之公平值

收益净额–

Share of (profits)/loses of

asociates

应占联营公司（溢利）╱亏损

2,483

Equity-setled share-based

payments

以权益结算之股份支付

Gain on disposal of a subsidiary出售一间附属公司之收益–

Operating los before working

capital changes

营运资金变动前之经营

亏损(31,269)

Change in trade and other receivables贸易及其他应收账款变动(89,425)

Change in bank balances – trust银行结余－信托变动(139,836)

Change in trade payables,

other payables and acruals

贸易应付账款、其他应付

款项及应计费用变动138,848

Cash used in operations经营业务所用现金(121,682)

Income tax refunded/(paid)已退回╱（已付）所得税(36)

NET CASH USED IN OPERATING

ACTIVITIES

经营业务所用现金净额

(121,718)

2025
二零二五年
HK$’000
千港元
11,964
1,838
–
94,798
(307,066)
(10,000)
(50,000)
(14,952)
2,722
(4,469)
(36,001)
(442,496)
(753,662)
415,377
(2,062)
(7,556)
246,398
(3,031)
649,126
(197,525)
454
289,257
92,186

GoFintech Quantum Inovation Limited Anual Report 2025172

CONSOLIDATED STATEMENT OF CASH FLOWS (Continued)

综合现金流量表（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

CASH FLOWS FROM INVESTING

ACTIVITIES

投资活动所得现金流量

Interest received已收利息7,259

Dividend received已收股息–

Acquisition of asociates收购联营公司(10,564)

Proceds from disposal of

investments at fair value through

profit or los

出售按公平值列入损益账

之投资之所得款项

4,319

Purchases of investments at fair value

through profit or los

购入按公平值列入损益账

之投资(189,582)

Prepaid consideration for investments

at fair value through profit or los

按公平值列入损益账之

投资之预付代价–

Prepaid consideration for investments

in artworks

艺术品投资之预付代价

–

Acquisition of subsidiary收购附属公司–

Disposal of subsidiary出售附属公司–

Purchases of property and equipment购买物业及设备–

Purchases of intangible asets购买无形资产–

Purchases of investments in artworks购买艺术品投资–

NET CASH USED IN INVESTING

ACTIVITIES

投资活动所用现金净额

(188,568)

CASH FLOWS FROM FINANCING

ACTIVITIES

融资活动所得现金流量

Borowings raised筹集借贷–

Repayment of corporate bonds偿还公司债券(28,100)

Repayment of lease liabilities偿还租赁负债(6,319)

Proceds from isue of shares发行股份之所得款项527,187

Interests paid已付利息(3,039)

NET CASH GENERATED FROM

FINANCING ACTIVITIES

融资活动所得现金净额

489,729

NET (DECREASE)/INCREASE IN

CASH AND CASH EQUIVALENTS

现金及现金等值物之（减少）╱

增加净额179,443

Efect of foreign curency translation外币换算之影响(1,934)

CASH AND CASH EQUIVALENTS

AT THE BEGINING OF THE YEAR

年初之现金及现金等值物

111,748

CASH AND CASH EQUIVALENTS

AT THE END OF THE YEAR,

年终之现金及现金等值物，

represented by bank balances

and cash – general

指银行结余及现金－一般

289,257

二零二四年

HK$’000

千港元

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

国富量子创新有限公司二零二五年报173

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

1. GENERAL INFORMATION

GoFintech Quantum Inovation Limited (formerly known

as GoFintech Inovation Limited) (the “Company”) was

incorporated in the Cayman Islands as an exempted

company with limited liability. The adres of its registered

ofice is P.O. Box 309, Ugland House, Grand Cayman, KY1-

1104, Cayman Islands. The adres of its principal place of

busines is Units No. 4102–06, 41/F, COSCO Tower, 183

Quen’s Road Central, Hong Kong. The Company’s shares

are listed on the Main Board of The Stock Exchange of Hong

Kong Limited (the “Stock Exchange”).

The Company is an investment holding company. The

principal activities of the subsidiaries of the Company is set

out in note 18 to the consolidated financial statements.

2. ADOPTION OF NEW AND REVISED

HKFRS ACOUNTING STANDARDS

In the curent year, the Company and its subsidiaries

(colectively refered to as the “Group”) has adopted al the

new and revised HKFRS Acounting Standards isued by

the Hong Kong Institute of Certified Public Acountants (the

“HKICPA”) that are relevant to its operations and efective

for its acounting year begining on 1 April 2024. HKFRS

Acounting Standards comprise Hong Kong Financial

Reporting Standards (“HKFRS”); Hong Kong Acounting

Standards; and Interpretations. The adoption of these

new and revised HKFRS Acounting Standards did not

result in significant changes to the Group’s acounting

policies, presentation of the Group’s consolidated financial

statements and amounts reported for the curent year and

prior years.

The Group has not aplied the new and revised HKFRS

Acounting Standards that have ben isued but are not yet

efective. The Group has already comenced an asesment

of the impact of these new and revised HKFRS Acounting

Standards but is not yet in a position to state whether these

new and revised HKFRS Acounting Standards would have

a material impact on its results of operations and financial

position.

1. 一般资料

国富量子创新有限公司（前称国富

创新有限公司）（「本公司」）于开曼

群岛注册成立为一家受豁免有限公

司。注册办事处地址为P.O. Box 309,

Ugland House, Grand Cayman, KY1-

1104, Cayman Islands。主要营业地

点地址为香港皇后大道中183号中

远大厦41楼4102-06室。本公司股份

于香港联合交易所有限公司（「联交

所」）主板上市。

本公司为投资控股公司。本公司附属

公司之主要业务载于综合财务报表

附注18。

2. 采纳新订及经修订香港

财务报告准则会计准则

于本年度，本公司及其附属公司（统

称「本集团」）已采纳香港会计师公

会（「香港会计师公会」）颁布之与本

集团业务相关并于二零二四年四月

一日开始之会计年度生效之所有新

订及经修订香港财务报告准则会计

准则。香港财务报告准则会计准则包

括个别香港财务报告准则（「香港财

务报告准则」）、香港会计准则及诠

释。采纳该等新订及经修订香港财务

报告准则会计准则并无导致本集团

之会计政策、本集团综合财务报表之

呈列以及本年度及过往年度呈报之

金额出现重大变动。

本集团尚未应用已颁布但尚未生效

之新订及经修订香港财务报告准则

会计准则。本集团已开始评估该等新

订及经修订香港财务报告准则会计

准则之影响，惟尚未能说明该等新订

及经修订香港财务报告准则会计准

则是否会对其经营业绩及财务状况

产生重大影响。

GoFintech Quantum Inovation Limited Anual Report 2025174

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

此等综合财务报表乃根据香港会计

师公会颁布之香港财务报告准则会

计准则、香港公认会计原则以及联交

所证券上市规则（「上市规则」）及香

港《公司条例》之适用披露规定编

制。

此等综合财务报表乃根据历史成本

惯例编制，并就若干按公平值列账之

投资及衍生工具作出修订。

编制符合香港财务报告准则会计准

则之综合财务报表须使用若干主要

假设及估计。董事亦须于应用会计政

策之过程中作出判断。涉及重大判断

之范畴以及假设及估算对此等综合

财务报表而言属重大之范畴于综合

财务报表附注4披露。

编制此等综合财务报表所采用之重

要会计政策载于下文。

综合账目

综合财务报表包括本公司及其附属

公司截至三月三十一日之财务报表。

附属公司为本集团对其拥有控制权

的实体。当本集团因参与实体而承担

可变回报的风险或享有可变回报的

权利，且有能力透过其对该实体的权

力影响该等回报时，则本集团对该实

体具有控制权。当本集团的现有权利

使其现时能够主导相关活动（即对实

体之回报有重大影响力的活动）时，

则本集团对该实体拥有权力。

3. MATERIAL ACOUNTING POLICIES

These consolidated financial statements have ben prepared

in acordance with HKFRS Acounting Standards isued

by the HKICPA, acounting principles generaly acepted

in Hong Kong and the aplicable disclosures required by

the Rules Governing the Listing of Securities on the Stock

Exchange (the “Listing Rules”) and by the Hong Kong

Companies Ordinance.

These consolidated financial statements have ben prepared

under the historical cost convention, as modified by

investments and derivatives which are caried at their fair

values.

The preparation of consolidated financial statements in

conformity with HKFRS Acounting Standards requires

the use of certain key asumptions and estimates. It also

requires the directors to exercise its judgements in the

proces of aplying the acounting policies. The areas

involving critical judgements and areas where asumptions

and estimates are significant to these consolidated financial

statements, are disclosed in note 4 to the consolidated

financial statements.

The material acounting policies aplied in the preparation

of these consolidated financial statements are set out below.

CONSOLIDATION

The consolidated financial statements include the financial

statements of the Company and its subsidiaries made up to

31 March. Subsidiaries are entities over which the Group has

control. The Group controls an entity when it is exposed, or

has rights, to variable returns from its involvement with the

entity and has the ability to afect those returns through its

power over the entity. The Group has power over an entity

when the Group has existing rights that give it the curent

ability to direct the relevant activities, i.e. activities that

significantly afect the entity’s returns.

国富量子创新有限公司二零二五年报175

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

综合账目（续）

在评估控制权时，本集团会考虑其潜

在投票权以及其他人士持有的潜在

投票权，以厘定其是否拥有控制权。

潜在投票权仅在持有人有实际能力

行使该权利时，方会予以考虑。

附属公司自控制权转移至本集团之

日起综合入账。自本集团丧失控制权

之日起终止综合入账。

出售附属公司（导致失去控制权）的

收益或亏损指以下两项的差额：(i)出

售代价的公平值加上于该附属公司

保留的任何投资的公平值及(i)本公

司应占该附属公司的资产净值加上

与该附属公司有关的任何剩余商誉

及任何相关累计外币换算储备。

集团内公司间的交易、结余及未变现

溢利予以对销。除非有证据显示交易

所转让的资产出现减值，否则未变现

亏损亦予以对销。附属公司的会计政

策已作出必要的调整，以确保与本集

团所采纳的政策一致。

3. MATERIAL ACOUNTING POLICIES

(Continued)

CONSOLIDATION (Continued)

When asesing control, the Group considers its potential

voting rights as wel as potential voting rights held by other

parties, to determine whether it has control. A potential

voting right is considered only if the holder has the practical

ability to exercise that right.

Subsidiaries are consolidated from the date on which control

is transfered to the Group. They are de-consolidated from

the date the control ceases.

The gain or los on the disposal of a subsidiary that results

in a los of control represents the diference betwen (i) the

fair value of the consideration of the sale plus the fair value

of any investment retained in that subsidiary and (i) the

Company’s share of the net asets of that subsidiary plus

any remaining godwil relating to that subsidiary and any

related acumulated foreign curency translation reserve.

Intragroup transactions, balances and unrealised profits are

eliminated. Unrealised loses are also eliminated unles the

transaction provides evidence of an impairment of the aset

transfered. Acounting policies of subsidiaries have ben

changed where necesary to ensure consistency with the

policies adopted by the Group.

GoFintech Quantum Inovation Limited Anual Report 2025176

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

联营公司

联营公司指本集团对其有重大影响

力的实体。重大影响力指有权参与实

体的财务及经营政策决策，但并非对

该等政策拥有控制权或共同控制权。

于评估本集团是否有重大影响力时，

会考虑目前可行使或可转换的潜在

投票权（包括其他实体持有的潜在投

票权）的存在及影响。于评估潜在投

票权是否有重大影响力时，不会考虑

持有人行使或转换该权利的意向及

财务能力。

于联营公司的投资按权益法于综合

财务报表入账，并初步按成本确认。

于一项收购中可识别的联营公司资

产及负债按其于收购日期的公平值

计量。收购成本超出本集团应占联营

公司可识别资产及负债的公平值净

值的差额入账列作商誉。商誉计入投

资的账面值，并于有客观证据显示投

资出现减值时于各报告期末连同投

资一并进行减值测试。本集团应占可

识别资产及负债的公平值净值超出

收购成本的任何差额于综合损益中

确认。

3. MATERIAL ACOUNTING POLICIES

(Continued)

ASOCIATES

Asociates are entities over which the Group has significant

influence. Significant influence is the power to participate

in the financial and operating policy decisions of an entity

but is not control or joint control over those policies. The

existence and efect of potential voting rights that are

curently exercisable or convertible, including potential voting

rights held by other entities, are considered when asesing

whether the Group has significant influence. In asesing

whether a potential voting right contributes to significant

influence, the holder’s intention and financial ability to

exercise or convert that right is not considered.

Investment in an asociate is acounted for in the

consolidated financial statements by the equity method and

is initialy recognised at cost. Identifiable asets and liabilities

of the asociate in an acquisition are measured at their fair

values at the acquisition date. The exces of the cost of

acquisition over the Group’s share of the net fair value of

the asociate’s identifiable asets and liabilities is recorded

as godwil. The godwil is included in the carying amount

of the investment and is tested for impairment together with

the investment at the end of each reporting period when

there is objective evidence that the investment is impaired.

Any exces of the Group’s share of the net fair value of the

identifiable asets and liabilities over the cost of acquisition

is recognised in consolidated profit or los.

国富量子创新有限公司二零二五年报177

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

联营公司（续）

本集团应占联营公司之收购后溢利

或亏损于综合损益中确认，而其应占

收购后储备变动则于综合储备内确

认。累计收购后变动就投资之账面值

作出调整。倘本集团应占联营公司亏

损等于或超过其于联营公司的权益

（包括任何其他无抵押应收款项），

则本集团不会确认进一步亏损，除非

本集团已产生责任或代表联营公司

付款。倘该联营公司其后录得溢利，

则本集团仅于其应占溢利足以弥补

其未确认之应占亏损后方会恢复确

认其应占溢利。

出售联营公司（导致失去重大影响力）

的收益或亏损指以下两项的差额：(i)

出售代价的公平值加上于该联营公

司保留的任何投资的公平值及(i)本

集团应占该联营公司的资产净值加

上与该联营公司有关的任何剩余商

誉及任何相关累计外币换算储备。倘

于一间联营公司的投资变成于一间

合营企业的投资，则本集团继续采用

权益法且不会重新计量保留权益。

本集团与其联营公司之间交易的未

变现溢利以本集团于联营公司的权

益为限予以对销。除非交易提供所转

让资产减值的证据，否则未变现亏损

亦予以对销。联营公司的会计政策已

作出必要的调整，以确保与本集团所

采纳的政策一致。

3. MATERIAL ACOUNTING POLICIES

(Continued)

ASOCIATES (Continued)

The Group’s share of an asociate’s post-acquisition profits

or loses is recognised in consolidated profit or los, and

its share of the post-acquisition movements in reserves is

recognised in the consolidated reserves. The cumulative

post-acquisition movements are adjusted against the

carying amount of the investment. When the Group’s share

of loses in an asociate equals or exceds its interest in

the asociate, including any other unsecured receivables,

the Group does not recognise further loses, unles it has

incured obligations or made payments on behalf of the

asociate. If the asociate subsequently reports profits, the

Group resumes recognising its share of those profits only

after its share of the profits equals the share of loses not

recognised.

The gain or los on the disposal of an asociate that results

in a los of significant influence represents the diference

betwen (i) the fair value of the consideration of the sale plus

the fair value of any investment retained in that asociate

and (i) the Group’s share of the net asets of that asociate

plus any remaining godwil relating to that asociate and

any related acumulated foreign curency translation reserve.

If an investment in an asociate becomes an investment

in a joint venture, the Group continues to aply the equity

method and does not remeasure the retained interest.

Unrealised profits on transactions betwen the Group and

its asociates are eliminated to the extent of the Group’s

interests in the asociates. Unrealised loses are also

eliminated unles the transaction provides evidence of an

impairment of the aset transfered. Acounting policies of

asociates have ben changed where necesary to ensure

consistency with the policies adopted by the Group.

GoFintech Quantum Inovation Limited Anual Report 2025178

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

外币换算

(a) 功能及呈列货币

纳入本集团各实体财务报表的

项目均以该实体经营所在主要

经济环境的货币（「功能货币」）

计量。综合财务报表以本公司

的功能及呈列货币港元（「港

元」）呈列。

(b) 各实体财务报表内之交易及

结余

外币交易于初步确认时按交易

日期的汇率换算为功能货币。

以外币计值的货币资产及负债

按各报告期末的汇率换算。此

换算政策产生的盈亏于损益确

认。

以外币按公平值计量的非货币

性项目按厘定公平值当日之汇

率换算。

当非货币项目的收益或亏损于

其他全面收益确认时，该收益

或亏损的任何汇兑部分于其他

全面收益确认。当非货币项目

的收益或亏损于损益确认时，

该收益或亏损的任何汇兑部分

于损益确认。

3. MATERIAL ACOUNTING POLICIES

(Continued)

FOREIGN CURENCY TRANSLATION

(a) Functional and presentation curency

Items included in the financial statements of each of

the Group’s entities are measured using the curency

of the primary economic environment in which the

entity operates (the “functional curency”). The

consolidated financial statements are presented in

Hong Kong dolars (“HK$”), which is the Company’s

functional and presentation curency.

(b) Transactions and balances in each entity’s

financial statements

Transactions in foreign curencies are translated into

the functional curency on initial recognition using the

exchange rates prevailing on the transaction dates.

Monetary asets and liabilities in foreign curencies are

translated at the exchange rates at the end of each

reporting period. Gains and loses resulting from this

translation policy are recognised in profit or los.

Non-monetary items that are measured at fair values

in foreign curencies are translated using the exchange

rates at the dates when the fair values are determined.

When a gain or los on a non-monetary item is

recognised in other comprehensive income, any

exchange component of that gain or los is recognised

in other comprehensive income. When a gain or los on

a non-monetary item is recognised in profit or los, any

exchange component of that gain or los is recognised

in profit or los.

国富量子创新有限公司二零二五年报179

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

外币换算（续）

功能货币与本公司呈列货币不

同的本集团所有实体的经营业

绩及财务状况按以下方式换算

为本公司的呈列货币：

(i) 各财务状况表内呈列的资

产及负债按该财务状况表

日期的收市汇率换算；

(i) 收支按平均汇率换算（除

非该平均汇率并非有关交

易日通行汇率累计影响的

合理近似值，在此情况下，

收支按有关交易日的汇率

换算）；及

(i) 所有由此产生的汇兑差额

均于汇兑储备中确认。

于综合账目时，因换算海外实

体投资净额及借贷所产生的汇

兑差额于汇兑储备内确认。当

出售海外业务时，有关汇兑差

额于综合损益内确认为出售收

益或亏损之一部分。

3. MATERIAL ACOUNTING POLICIES

(Continued)

FOREIGN CURENCY TRANSLATION

(Continued)

The results and financial position of al the Group

entities that have a functional curency diferent from

the Company’s presentation curency are translated

into the Company’s presentation curency as folows:

(i) Asets and liabilities for each statement of

financial position presented are translated at

the closing rate at the date of that statement of

financial position;

(i) Income and expenses are translated at average

exchange rates (unles this average is not a

reasonable aproximation of the cumulative efect

of the rates prevailing on the transaction dates, in

which case income and expenses are translated

at the exchange rates on the transaction dates);

and

(i) Al resulting exchange diferences are recognised

in the exchange reserve.

On consolidation, exchange diferences arising from the

translation of the net investment in foreign entities and

of borowings are recognised in the exchange reserve.

When a foreign operation is sold, such exchange

diferences are recognised in consolidated profit or los

as part of the gain or los on disposal.

GoFintech Quantum Inovation Limited Anual Report 2025180

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

物业及设备

物业及设备按成本减累计折旧及减

值亏损入账。

其后成本只有在与项目有关的未来

经济利益有可能流入本集团，而该项

目的成本能可靠计量时，才计入资产

的账面值或确认为独立资产（如适

用）。所有其他维修及保养费用在其

产生期间于损益中确认。

物业及设备的折旧按足以在其估计

可使用年期内撇销其成本减剩余价

值的比率以直线法计算。主要可使用

年期如下：

租赁物业装修剩余租期或3年

（以较短者为准）

办公设备4年

汽车4年

于各报告期末对剩余价值、可使用年

期及折旧方法进行检讨及调整（如适

用）。

出售物业及设备之收益或亏损按出

售所得款项净额与相关资产账面值

之间的差额厘定，并于损益中确认。

3. MATERIAL ACOUNTING POLICIES

(Continued)

PROPERTY AND EQUIPMENT

Property and equipment are stated at cost les acumulated

depreciation and impairment loses.

Subsequent costs are included in the aset’s carying

amount or recognised as a separate aset, as apropriate,

only when it is probable that future economic benefits

asociated with the item wil flow to the Group and the

cost of the item can be measured reliably. Al other repairs

and maintenance are recognised in profit or los during the

period in which they are incured.

Depreciation of property and equipment is calculated at

rates suficient to write of their cost les their residual values

over the estimated useful lives on a straight-line basis. The

principal useful lives are as folows:

Leasehold improvementsShorter of remaining

lease term or 3 years

Ofice equipment4 years

Motor vehicles4 years

The residual values, useful lives and depreciation method

are reviewed and adjusted, if apropriate, at the end of each

reporting period.

The gain or los on disposal of property and equipment

is the diference betwen the net sales proceds and the

carying amount of the relevant aset, and is recognised in

profit or los.

国富量子创新有限公司二零二五年报181

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

租赁

当租赁资产可供本集团使用时，租赁

确认为使用权资产及相应租赁负债。

使用权资产按成本减累计折旧及减

值亏损列账。使用权资产按资产可使

用年期与租期二者中较短者以直线

法撇销其成本的比率计算折旧。办公

物业及仓库的主要可使用年期为2至

3年。

使用权资产按成本（包括租赁负债、

预付租赁款项、初始直接成本及恢复

成本的初始计量金额）计量。租赁负

债包括使用租赁隐含利率（倘可确定）

或本集团的增量借款利率贴现的租

赁付款的现值净额。各租赁付款于负

债及融资成本之间分配。融资成本于

租期内自损益扣除，以便产生租赁负

债余额的固定周期性利率。

与短期租赁及低价值资产租赁相关

的付款于租期内按直线法于损益中

确认为开支。短期租赁为初始租期为

12个月或以下的租赁。低价值资产

为价值低于5,000美元（「美元」）的资

产。

无形资产

本集团透过第三方托管服务商购入

及持有的加密货币主要包括比特币，

该加密货币按成本模式作为无形资

产入账。本集团对所持加密货币拥有

所有权及控制权，并聘用第三方托管

服务商安全储存该等货币。本集团持

有的加密货币被视为具有无限年期，

因此毋须进行摊销，但须每年进行减

值测试；倘发生事件或情况变化显示

可能出现减值，则进行更频密的减值

测试。

3. MATERIAL ACOUNTING POLICIES

(Continued)

LEASES

Leases are recognised as right-of-use asets and

coresponding lease liabilities when the leased asets are

available for use by the Group. Right-of-use asets are

stated at cost les acumulated depreciation and impairment

loses. Depreciation of right-of-use asets is calculated at

rates to write of their cost over the shorter of the aset’s

useful life and the lease term on a straight-line basis. The

principal useful lives of ofice premises and warehouse is 2

to 3 years.

Right-of-use asets are measured at cost comprising the

amount of the initial measurement of the lease liabilities,

lease payments prepaid, initial direct costs and the

restoration costs. Lease liabilities include the net present

value of the lease payments discounted using the interest

rate implicit in the lease if that rate can be determined, or

otherwise the Group’s incremental borowing rate. Each

lease payment is alocated betwen the liability and finance

cost. The finance cost is charged to profit or los over the

lease term so as to produce a constant periodic rate of

interest on the remaining balance of the lease liability.

Payments asociated with short-term leases and leases of

low-value asets are recognised as expenses in profit or

los on a straight-line basis over the lease terms. Short-term

leases are leases with an initial lease term of 12 months

or les. Low-value asets are asets of value below United

States dolars (“US$”) 5,000.

INTANGIBLE ASETS

Cryptocurencies purchased and held by the Group through

third-party custodian service providers mainly include

Bitcoins, which is acounted for as intangible asets

under the cost model. The Group has ownership of and

control over the cryptocurencies held and employs third-

party custodian service provider to securely store them.

The cryptocurencies held by the Group are considered to

have an indefinite life. Acordingly, they are not subject to

amortisation and are tested anualy for impairment, or more

frequently if events or changes in circumstances indicate

that they might be impaired.

GoFintech Quantum Inovation Limited Anual Report 2025182

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

无形资产（续）

具无限可使用年期之会籍按成本减

任何减值亏损列账。无形资产每年或

于有迹象显示发生减值亏损时进行

减值检讨。

艺术品投资

艺术品（包括持作长期投资目的且并

非于日常业务过程中交易的瓷器及

具收藏价值的中国艺术品）初始按成

本计量。初步确认后，艺术品投资按

公平值列账，公平值变动产生的收益

及亏损于损益表中确认。

确认及终止确认金融工具

当本集团成为工具合约条文的订约

方时，于财务状况表内确认金融资产

及金融负债。

倘从资产收取现金流量之合约权利

届满；本集团转让资产拥有权之绝大

部分风险及回报；或本集团既无转让

亦无保留资产拥有权之绝大部分风

险及回报，但不保留资产之控制权，

则终止确认金融资产。终止确认一项

金融资产时，资产账面值与已收代价

总和之差额于损益确认。

当有关合约所订明的责任解除、取消

或届满时，将终止确认金融负债。终

止确认的金融负债账面值与已付代

价之间的差额于损益中确认。

3. MATERIAL ACOUNTING POLICIES

(Continued)

INTANGIBLE ASETS (Continued)

Club membership with indefinite useful life is stated at cost

les any impairment loses. Impairment is reviewed anualy

or when there is any indication that intangible asets has

sufered an impairment los.

INVESTMENTS IN ARTWORKS

Artworks, including porcelain and colectible Chinese arts,

which are held for long-term investment purposes and

not traded in the ordinary course of busines are initialy

measured at cost. Subsequent to initial recognition,

investments in artworks are stated at fair value with gains

and loses from the change in fair value recognised in the

statement of profit or los.

RECOGNITION AND DERECOGNITION OF

FINANCIAL INSTRUMENTS

Financial asets and financial liabilities are recognised in the

statement of financial position when the Group becomes a

party to the contractual provisions of the instruments.

Financial asets are derecognised when the contractual

rights to receive cash flows from the asets expire; the

Group transfers substantialy al the risks and rewards of

ownership of the asets; or the Group neither transfers nor

retains substantialy al the risks and rewards of ownership

of the asets but has not retained control on the asets. On

derecognition of a financial aset, the diference betwen the

aset’s carying amount and the sum of the consideration

received is recognised in profit or los.

Financial liabilities are derecognised when the obligation

specified in the relevant contract is discharged, canceled or

expires. The diference betwen the carying amount of the

financial liability derecognised and the consideration paid is

recognised in profit or los.

国富量子创新有限公司二零二五年报183

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

金融资产

倘根据合约（合约条款规定须于有关

市场所规定时限内交付资产）购买或

出售资产，则金融资产按交易日基准

确认及终止确认，并初步按公平值加

直接应占交易成本确认，惟按公平值

列入损益账之投资除外。收购按公平

值列入损益账之投资直接应占之交

易成本即时于损益确认。

本集团的金融资产分类为以下类别：

– 按摊销成本计量之金融资产；

及

– 按公平值列入损益账之投资。

(a) 按摊销成本计量之金融资产

倘金融资产（包括贸易及其他

应收款项）同时符合以下条件，

则归入此类别：

– 资产按目的为持有资产以

收取合约现金流量的业务

模式持有；及

– 资产的合约条款于特定日

期产生的现金流量仅为支

付本金及未偿还本金的利

息。

有关资产随后采用实际利率法

按摊销成本减预期信贷亏损的

亏损拨备计量。

3. MATERIAL ACOUNTING POLICIES

(Continued)

FINANCIAL ASETS

Financial asets are recognised and derecognised on a trade

date basis where the purchase or sale of an aset is under

a contract whose terms require delivery of the aset within

the timeframe established by the market concerned, and

are initialy recognised at fair value, plus directly atributable

transaction costs except in the case of investments at

fair value through profit or los. Transaction costs directly

atributable to the acquisition of investments at fair value

through profit or los are recognised imediately in profit or

los.

Financial asets of the Group are clasified as under the

folowing categories:

– Financial asets at amortised cost; and

– Investments at fair value through profit or los.

(a) Financial asets at amortised cost

Financial asets (including trade and other receivables)

are clasified under this category if they satisfy both of

the folowing conditions:

– the asets are held within a busines model

whose objective is to hold asets in order to

colect contractual cash flows; and

– the contractual terms of the asets give rise

on specified dates to cash flows that are solely

payments of principal and interest on the principal

amount outstanding.

They are subsequently measured at amortised cost

using the efective interest method les los alowance

for expected credit loses.

GoFintech Quantum Inovation Limited Anual Report 2025184

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

金融资产（续）

(b) 按公平值列入损益账之投资

倘金融资产不符合按摊销成本

计量的条件及按公平值列入其

他全面收益的债务投资的条件，

除非本集团于初步确认时指定

并非持作买卖的股本投资为按

公平值列入其他全面收益，否

则有关金融资产归入此类别。

按公平值列入损益账的投资其

后按公平值计量，而公平值变

动产生的任何收益或亏损于损

益确认。于损益确认的公平值

收益或亏损已扣除任何利息收

入及股息收入。利息收入及股

息收入于损益确认。

预期信贷亏损之亏损拨备

本集团就按摊销成本计量之金融资

产之预期信贷亏损确认亏损拨备。

预期信贷亏损为信贷亏损的加权平

均数，并以发生违约的相关风险为权

重。

于各报告期末，本集团就贸易应收账

款及合约资产按相等于该金融工具

的预期年期内所有可能违约事件，

或倘该金融工具的信贷风险自初步

确认以来显著增加而导致的预期信

贷亏损的金额（「存续期预期信贷亏

损」），计量该金融工具的亏损拨备。

3. MATERIAL ACOUNTING POLICIES

(Continued)

FINANCIAL ASETS (Continued)

(b) Investments at fair value through profit or

los

Financial asets are clasified under this category if

they do not met the conditions to be measured at

amortised cost and the conditions of debt investments

at fair value through other comprehensive income

unles the Group designates an equity investment that

is not held for trading as at fair value through other

comprehensive income on initial recognition.

Investments at fair value through profit or los are

subsequently measured at fair value with any gains or

loses arising from changes in fair values recognised in

profit or los. The fair value gains or loses recognised

in profit or los are net of any interest income and

dividend income. Interest income and dividend income

are recognised in profit or los.

LOS ALOWANCES FOR EXPECTED

CREDIT LOSES

The Group recognises los alowances for expected credit

loses on financial asets at amortised cost. Expected credit

loses are the weighted average of credit loses with the

respective risks of a default ocuring as the weights.

At the end of each reporting period, the Group measures the

los alowance for a financial instrument at an amount equal

to the expected credit loses that result from al posible

default events over the expected life of that financial

instrument (“lifetime expected credit loses”) for trade

receivables and contract asets, or if the credit risk on that

financial instrument has increased significantly since initial

recognition.

国富量子创新有限公司二零二五年报185

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

预期信贷亏损之亏损拨备

（续）

倘于报告期末，金融工具（贸易应收

账款及合约资产除外）的信贷风险自

初步确认以来并无大幅增加，则本集

团会按相等于存续期预期信贷亏损

一部分的金额计量该金融工具的亏

损拨备，即该金融工具可能于报告期

后12个月内发生违约事件而导致之

预期信贷亏损。

预期信贷亏损金额或为了将报告期

末亏损拨备调整至所需金额而拨回

的金额于损益确认为减值收益或亏

损。

现金及现金等值物

就综合现金流量表而言，现金及现金

等值物指银行及手头现金、存放于银

行及其他金融机构的活期存款，以及

可随时转换为已知金额现金且价值

变动风险不大的短期高流动性投资。

金融负债及股本工具

金融负债及股本工具乃根据所订立

合约安排之实质内容及香港财务报

告准则会计准则项下金融负债及股

本工具之定义分类。股本工具乃证明

于本集团扣减所有负债后之资产中

拥有剩余权益之任何合约。就特定金

融负债及股本工具采纳之会计政策

载于下文。

3. MATERIAL ACOUNTING POLICIES

(Continued)

LOS ALOWANCES FOR EXPECTED

CREDIT LOSES (Continued)

If, at the end of the reporting period, the credit risk on

a financial instrument (other than trade receivable and

contract asets) has not increased significantly since initial

recognition, the Group measures the los alowance for that

financial instrument at an amount equal to the portion of

lifetime expected credit loses that represents the expected

credit loses that result from default events on that financial

instrument that are posible within 12 months after the

reporting period.

The amount of expected credit loses or reversal to adjust

the los alowance at the end of the reporting period to

the required amount is recognised in profit or los as an

impairment gain or los.

CASH AND CASH EQUIVALENTS

For the purpose of the consolidated statement of cash flows,

cash and cash equivalents represent cash at bank and

on hand, demand deposits with banks and other financial

institutions, and short-term highly liquid investments which

are readily convertible into known amounts of cash and

subject to an insignificant risk of change in value.

FINANCIAL LIABILITIES AND EQUITY

INSTRUMENTS

Financial liabilities and equity instruments are clasified

acording to the substance of the contractual arangements

entered into and the definitions of a financial liability and an

equity instrument under HKFRS Acounting Standards. An

equity instrument is any contract that evidences a residual

interest in the asets of the Group after deducting al of

its liabilities. The acounting policies adopted for specific

financial liabilities and equity instruments are set out below.

GoFintech Quantum Inovation Limited Anual Report 2025186

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

公司债券

公司债券初步按公平值扣除所产生

的交易成本确认，其后使用实际利率

法按摊销成本计量。

除非本集团拥有无条件权利将负债

的结算递延至报告期后至少12个月，

否则公司债券分类为流动负债。

借贷

借贷初步按公平值扣除所产生之交

易成本确认，并其后以实际利率法按

摊销成本值计算。

除非本集团拥有无条件权利，可将负

债之偿还日期递延至报告期后至少

十二个月，否则借贷被分类为流动负

债。

贸易及其他应付款项

贸易及其他应付款项初步按公平值

确认，其后采用实际利率法按摊销成

本计量，惟倘贴现影响并不重大，则

按成本列账。

3. MATERIAL ACOUNTING POLICIES

(Continued)

CORPORATE BONDS

Corporate bonds are initialy recognised at fair value, net of

transaction costs incured, and subsequently measured at

amortised cost using the efective interest method.

Corporate bonds are clasified as curent liabilities unles

the Group has an unconditional right to defer setlement of

the liability for at least 12 months after the reporting period.

BOROWINGS

Borowings are initialy recognised at fair value, net of

transaction costs incured, and subsequently measured at

amortised cost using the efective interest method.

Borowings are clasified as curent liabilities unles the

Group has an unconditional right to defer setlement of the

liability for at least 12 months after the reporting period.

TRADE AND OTHER PAYABLES

Trade and other payables are initialy recognised at fair value

and subsequently measured at amortised cost using the

efective interest method unles the efect of discounting

would be imaterial, in which case they are stated at cost.

国富量子创新有限公司二零二五年报187

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

衍生金融工具

衍生工具初步按公平值确认，其后按

公平值计量，而公平值变动产生的任

何收益或亏损于损益确认。

股本工具

本公司发行的股本工具按已收所得

款项（扣除直接发行成本）入账。

来自客户合约之收入

收入乃根据与客户订立的合约所订

明的代价并参考常规商业惯例计量，

且不包括代表第三方收取的金额。对

于客户付款与转移承诺产品或服务

之间的期间超过一年的合约，会就重

大融资部分的影响对代价作出调整。

当本集团将产品或服务的控制权转

移给客户，从而履行了履约责任时，

就会确认收入。根据合约条款及适用

于该合约的法律，履约责任可随著时

间的推移或于某一时间点履行。倘

符合以下条件，则履约责任随时间履

行：

– 客户同时取得并消耗本集团履

约所带来的利益；

– 本集团的履约创建或提升了客

户在资产被创建或提升时控制

的资产；或

– 本集团的履约未创建对本集团

具有替代用途的资产，而本集

团具有可强制执行的权利收取

至今已履约部分的款项。

3. MATERIAL ACOUNTING POLICIES

(Continued)

DERIVATIVE FINANCIAL INSTRUMENTS

Derivatives are initialy recognised and subsequently

measured at fair value with any gains or loses arising from

changes in fair values recognised in profit or los.

EQUITY INSTRUMENTS

Equity instruments isued by the Company are recorded at

the proceds received, net of direct isue costs.

REVENUE FROM CONTRACTS WITH

CUSTOMERS

Revenue is measured based on the consideration specified in

a contract with a customer with reference to the customary

busines practices and excludes amounts colected on

behalf of third parties. For a contract where the period

betwen the payment by the customer and the transfer

of the promised product or service exceds one year, the

consideration is adjusted for the efect of a significant

financing component.

The Group recognises revenue when it satisfies a performance

obligation by transfering control over a product or service to

a customer. Depending on the terms of a contract and the

laws that aply to that contract, a performance obligation can

be satisfied over time or at a point in time. A performance

obligation is satisfied over time if:

– the customer simultaneously receives and consumes

the benefits provided by the Group’s performance;

– the Group’s performance creates or enhances an aset

that the customer controls as the aset is created or

enhanced; or

– the Group’s performance does not create an aset

with an alternative use to the Group and the Group

has an enforceable right to payment for performance

completed to date.

GoFintech Quantum Inovation Limited Anual Report 2025188

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. MATERIAL ACOUNTING POLICIES

(Continued)

REVENUE FROM CONTRACTS WITH

CUSTOMERS (Continued)

If a performance obligation is satisfied over time, revenue is

recognised by reference to the progres towards complete

satisfaction of that performance obligation. Otherwise,

revenue is recognised at a point in time when the customer

obtains control of the product or service.

OTHER REVENUE

Interest income is recognised using the efective interest

method.

Dividend income is recognised when the shareholders’ rights

to receive payment are established.

EMPLOYE BENEFITS

(a) Employe leave entitlements

Employe entitlements to anual leave are recognised

when they acrue to employes. A provision is made

for the estimated liability for anual leave as a result of

services rendered by employes up to the end of the

reporting period.

Employe entitlements to sick leave and maternity

leave are not recognised until the time of leave.

(b) Pension obligations

The Group operates a Mandatory Provident Fund

(“MPF”) under the Mandatory Provident Fund Schemes

Ordinance, for those employes who are eligible to

participate in the MPF Scheme. Contributions are

made based on a percentage of the employe’s basic

salaries and charged to the consolidated statement of

profit or los and other comprehensive income when

employes have rendered service entitling them to the

contributions. The asets of the MPF Scheme are held

separately from those of the Group in an independently

administered fund. The Group’s employer contributions

vest fuly with the employes when contributed into the

MPF Scheme.

3. 重要会计政策

（续）

来自客户合约之收入（续）

倘履约责任随时间达成，则收入乃参

考完全达成履约责任的进度确认。否

则收入于客户取得产品或服务控制

权的时间点确认。

其他收入

利息收入采用实际利率法确认。

股息收入于股东收取付款的权利确

定时确认。

雇员福利

(a) 雇员应享假期

雇员享有的年假于雇员应得时

予以确认。已就截至报告期末

因雇员提供服务而产生的年假

的估计负债计提拨备。

雇员享有的病假及产假于休假

时方予确认。

(b) 退休金承担

本集团根据强制性公积金（「强

积金」）计划条例，为合资格参

加强积金计划之雇员设立强积

金。本集团根据有关雇员之基

本薪金之一定百分比作出供款，

并于雇员提供服务而有权享有

供款时在综合损益及其他全面

收益表中扣除。强积金计划之

资产与本集团之资产分开，由

独立管理之基金持有。本集团

对强积金计划作出之雇主供款

乃全数归属有关雇员。

国富量子创新有限公司二零二五年报189

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

雇员福利（续）

(b) 退休金承担（续）

根据中华人民共和国（「中国」）

3. MATERIAL ACOUNTING POLICIES

(Continued)

EMPLOYE BENEFITS (Continued)

(b) Pension obligations (Continued)

Pursuant to the regulations of the relevant authorities

in the People’s Republic of China (“PRC”), the

subsidiaries of the Company in PRC participate in

local municipal government retirement benefit scheme

(the “Scheme”) whereby the subsidiaries are required

to contribute to the Scheme to fund the retirement

benefits of the eligible employes. Contributions

made to the Scheme are calculated based on

certain percentages of the aplicable payrol costs

as stipulated under the requirement in the PRC. The

relevant authorities of the PRC are responsible for

the entire pension obligations payable to the retired

employes. The only obligation of the Group with

respect to the Scheme is to pay the ongoing required

contribution under the Schemes.

SHARE-BASED PAYMENTS

The Group isues equity-setled share-based payments to

certain directors and employes.

Equity-setled share-based payments to directors and

employes are measured at the fair value (excluding the

efect of non market-based vesting conditions) of the equity

instruments at the date of grant. The fair value determined

at the grant date of the equity-setled share-based payments

is expensed on a straight-line basis over the vesting period,

based on the Group’s estimate of shares that wil eventualy

vest and adjusted for the efect of non market-based vesting

conditions.

When the share options are exercised, the amount

previously recognised in share-based payment reserve wil

be transfered to share capital and share premium. When

the share options are forfeited or lapsed after the vesting

date or are stil not exercised at the expiry date, the amount

previously recognised in share-based payment reserve wil

be transfered to retained profits/acumulated loses.

GoFintech Quantum Inovation Limited Anual Report 2025190

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

借贷成本

所有借贷成本于产生期间在损益中

确认。

政府补助

当能够合理地保证本集团将符合政

府补助的附带条件以及将会得到补

助时，便会确认政府补助。

税项

所得税指即期税项与递延税项的总

和。

即期应付税项乃根据年内应课税溢

利计算。应课税溢利与于损益内确认

的溢利不同，原因为其不包括于其他

年度的应课税收入项目或可扣税开

支项目，亦不包括毋须课税或不可扣

税的项目。本集团的即期税项负债乃

按于报告期末已颁布或实质上已颁

布的税率计算。

递延税项按财务报表内资产及负债

账面值与计算应课税溢利所用相应

税基之间的差额确认。递延税项负债

一般会就所有应课税暂时差额确认，

而递延税项资产乃于很可能出现应

课税溢利以抵销可扣税暂时差额、未

动用税项亏损或未动用税项抵免时

确认。倘暂时差额乃因商誉或初步确

认一项既不影响应课税溢利亦不影

响会计溢利的交易（业务合并除外）

中的其他资产及负债而产生，则不会

确认递延税项资产及负债。

3. MATERIAL ACOUNTING POLICIES

(Continued)

BOROWING COSTS

Al borowing costs are recognised in profit or los in the

period in which they are incured.

GOVERNMENT GRANTS

A government grant is recognised when there is reasonable

asurance that the Group wil comply with the conditions

ataching to it and that the grant wil be received.

TAXATION

Income tax represents the sum of the curent tax and

defered tax.

The tax curently payable is based on taxable profit for the

year. Taxable profit difers from profit recognised in profit

or los because it excludes items of income or expense

that are taxable or deductible in other years and it further

excludes items that are never taxable or deductible. The

Group’s liability for curent tax is calculated using tax rates

that have ben enacted or substantively enacted by the end

of the reporting period.

Defered tax is recognised on diferences betwen the

carying amounts of asets and liabilities in the financial

statements and the coresponding tax bases used in the

computation of taxable profit. Defered tax liabilities are

generaly recognised for al taxable temporary diferences

and defered tax asets are recognised to the extent that

it is probable that taxable profits wil be available against

which deductible temporary diferences, unused tax loses

or unused tax credits can be utilised. Such asets and

liabilities are not recognised if the temporary diference

arises from godwil or from the initial recognition (other than

in a busines combination) of other asets and liabilities in

a transaction that afects neither the taxable profit nor the

acounting profit.

国富量子创新有限公司二零二五年报191

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

税项（续）

递延税项负债乃就于附属公司及联

营公司的投资以及于合营企业的权

益所产生的应课税暂时差额确认，惟

倘本集团能够控制暂时差额的拨回，

且暂时差额很可能不会于可见将来

拨回则除外。

递延税项资产的账面值于各报告期

末进行检讨，并于不再可能有足够应

课税溢利以收回全部或部分资产时

作出调减。

递延税项乃根据于报告期末已颁布

或实质上已颁布的税率，按清偿负债

或变现资产期间预期适用的税率计

算。递延税项于损益中确认，惟倘递

延税项与于其他全面收益或直接于

权益中确认的项目有关，则递延税项

亦于其他全面收益确认或直接于权

益中确认。

递延税项资产及负债的计量反映本

集团于报告期末预期收回或结算其

资产及负债账面值的方式所产生的

税务后果。

当有法定可执行权利将即期税项资

产与即期税项负债抵销，且此类资产

与负债与同一税务机关征收的所得

税有关，而本集团拟按净额基准结算

即期税项资产及负债时，则递延税项

资产及负债可互相抵销。

3. MATERIAL ACOUNTING POLICIES

(Continued)

TAXATION (Continued)

Defered tax liabilities are recognised for taxable temporary

diferences arising on investments in subsidiaries and

asociates, and interests in joint ventures, except where

the Group is able to control the reversal of the temporary

diference and it is probable that the temporary diference

wil not reverse in the foreseable future.

The carying amount of defered tax asets is reviewed at

the end of each reporting period and reduced to the extent

that it is no longer probable that suficient taxable profits wil

be available to alow al or part of the aset to be recovered.

Defered tax is calculated at the tax rates that are expected

to aply in the period when the liability is setled or the aset

is realised, based on tax rates that have ben enacted or

substantively enacted by the end of the reporting period.

Defered tax is recognised in profit or los, except when it

relates to items recognised in other comprehensive income

or directly in equity, in which case the defered tax is also

recognised in other comprehensive income or directly in

equity.

The measurement of defered tax asets and liabilities

reflects the tax consequences that would folow from the

maner in which the Group expects, at the end of the

reporting period, to recover or setle the carying amount of

its asets and liabilities.

Defered tax asets and liabilities are ofset when there is a

legaly enforceable right to set of curent tax asets against

curent tax liabilities and when they relate to income taxes

levied by the same taxation authority and the Group intends

to setle its curent tax asets and liabilities on a net basis.

GoFintech Quantum Inovation Limited Anual Report 2025192

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

分部呈报

经营分部及综合财务报表所呈报各

分部项目的金额，乃根据就分配资源

及评估本集团各项业务表现而定期

向本集团最高行政管理层提供的财

务资料确定。

就财务报告而言，除非经营分部具有

类似经济特征，并且在产品及服务性

质、生产流程性质、客户类型或类别、

分销产品或提供服务所用方法及监

管环境性质等方面均相似，否则单独

具有重要性的经营分部不予合并计

算。单独不具重要性的经营分部如符

合上述大部分标准，则可合并计算。

关联方

关联方为与本集团有关联的人士或

实体。

(a) 倘一名人士符合以下条件，则

该人士或其近亲与本集团有关

联：

(i) 对本集团拥有控制权或共

同控制权；

(i) 对本集团有重大影响；或

(i) 为本公司或本公司母公司

之主要管理层成员。

3. MATERIAL ACOUNTING POLICIES

(Continued)

SEGMENT REPORTING

Operating segments and the amounts of each segment

item reported in the consolidated financial statements are

identified from the financial information provided regularly

to the Group’s most senior executive management for

the purpose of alocating resources and asesing the

performance of the Group’s various lines of busines.

Individualy material operating segments are not agregated

for financial reporting purposes unles the segments have

similar economic characteristics and are similar in respect

of the nature of products and services, the nature of

productions proceses, the type or clas of customers,

the methods used to distribute the products or provide

the services, and the nature of the regulatory environment.

Operating segments which are not individualy material may

be agregated if they share a majority of these criteria.

RELATED PARTIES

A related party is a person or entity that is related to the

Group.

(a) A person or a close member of that person’s family is

related to the Group if that person:

(i) has control or joint control over the Group;

(i) has significant influence over the Group; or

(i) is a member of the key management personel of

the Company or of a parent of the Company.

国富量子创新有限公司二零二五年报193

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

关联方（续）

(b) 倘一间实体符合以下任何条件，

则与本集团有关联：

(i) 该实体与本公司属同一集

团之成员公司（即各母公

司、附属公司及同系附属

公司互相关连）。

(i) 一间实体为另一实体之联

营公司或合营企业（或另

一实体所属集团旗下成员

公司之联营公司或合营企

业）。

(i) 两个实体均为同一第三方

之合营企业。

(iv) 一间实体为第三方实体之

合营企业，而另一实体为

该第三方实体之联营公

司。

(v) 该实体为本集团或与本集

团有关联之实体就雇员利

益设立的离职后福利计

划。倘本集团本身为此类

计划，则发起雇主亦与本

集团有关联。

(vi) 实体受(a)项所指人士控制

或共同控制。

(vi) 上文(a)(i)项所指人士对实

体有重大影响或为实体（或

实体之母公司）之主要管

理层成员。

(vi) 该实体或其所属集团之任

何成员公司向本公司或本

公司之母公司提供主要管

理人员服务。

3. MATERIAL ACOUNTING POLICIES

(Continued)

RELATED PARTIES (Continued)

(b) An entity is related to the Group if any of the folowing

conditions aplies:

(i) The entity and the Company are members of

the same group (which means that each parent,

subsidiary and felow subsidiary is related to the

others).

(i) One entity is an asociate or joint venture of the

other entity (or an asociate or joint venture of a

member of a group of which the other entity is a

member).

(i) Both entities are joint ventures of the same third

party.

(iv) One entity is a joint venture of a third entity and

the other entity is an asociate of the third entity.

(v) The entity is a post-employment benefit plan for

the benefit of employes of either the Group or an

entity related to the Group. If the Group is itself

such a plan, the sponsoring employers are also

related to the Group.

(vi) The entity is controled or jointly controled by a

person identified in (a).

(vi) A person identified in (a)(i) has significant

influence over the entity or is a member of the

key management personel of the entity (or of a

parent of the entity).

(vi) The entity, or any member of a group of which it is a

part, provides key management personel services

to the Company or to a parent of the Company.

GoFintech Quantum Inovation Limited Anual Report 2025194

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

资产减值

对具有无限可使用年期或尚未可供

使用的无形资产进行年度减值测试，

并在事件或情况变化表明账面值可

能无法收回时进行减值测试。

本集团所购入及持有的加密货币根

据类别进行减值测试。本集团透过比

较加密货币的可收回金额与其账面

值进行减值测试。当可收回金额低于

账面值时，须确认减值亏损，而即使

可收回金额高于账面值，亦不会确认

收益。仅于减值亏损获转回或出售加

密货币（假设当时出售所得款项高于

其账面值）时，方会确认收益。

于各报告期末，本集团检讨其有形及

无形资产（投资及应收款项除外）的

账面值，以厘定是否有任何迹象显示

该等资产出现减值亏损。倘存在任何

减值迹象，则估计资产的可收回金

额，以厘定减值亏损的程度。倘无法

估计单项资产的可收回金额，本集团

会估计该项资产所属现金产生单位

的可收回金额。

可收回金额为公平值减出售成本后

金额与使用价值两者中的较高者。于

评估使用价值时，估计未来现金流量

按可反映货币时间价值及资产特定

风险的当前市场评估的税前贴现率

贴现至其现值。

倘资产或现金产生单位的可收回金

额估计低于其账面值，则资产或现金

产生单位的账面值将调减至其可收

回金额。减值亏损即时于损益确认，

惟若相关资产按重估金额列账，则减

值亏损作为重估减少额处理。

3. MATERIAL ACOUNTING POLICIES

(Continued)

IMPAIRMENT OF ASETS

Intangible asets that have an indefinite useful life or not yet

available for use are reviewed anualy for impairment and

are reviewed for impairment whenever events or changes

in circumstances indicate the carying amount may not be

recoverable.

Cryptocurencies purchased and held by the Group have

ben asesed based on each type of cryptocurencies

for impairment testing. The Group caries out their

impairment testing by comparing the recoverable amounts

of cryptocurencies to their carying amounts. An impairment

los wil be recognised when the recoverable amount is

lower than the carying amount, while a gain wil not be

recognised even when the recoverable amount is higher

than the carying amount. A gain wil only be recognised if

the impairment los is recovered or the cryptocurency is

disposed of, asuming the proceds from disposal at that

time is higher than its carying amount.

At the end of each reporting period, the Group reviews the

carying amounts of its tangible and intangible asets except

investments and receivables to determine whether there is

any indication that those asets have sufered an impairment

los. If any such indication exists, the recoverable amount

of the aset is estimated in order to determine the extent

of any impairment los. Where it is not posible to estimate

the recoverable amount of an individual aset, the Group

estimates the recoverable amount of the cash generating

unit to which the aset belongs.

Recoverable amount is the higher of fair value les costs

of disposal and value in use. In asesing value in use, the

estimated future cash flows are discounted to their present

value using a pre-tax discount rate that reflects curent

market asesments of the time value of money and the

risks specific to the aset.

If the recoverable amount of an aset or cash-generating unit

is estimated to be les than its carying amount, the carying

amount of the aset or cash-generating unit is reduced to

its recoverable amount. An impairment los is recognised

imediately in profit or los, unles the relevant aset is

caried at a revalued amount, in which case the impairment

los is treated as a revaluation decrease.

国富量子创新有限公司二零二五年报195

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

3. 重要会计政策

（续）

资产减值（续）

倘减值亏损其后拨回，则资产或现金

产生单位的账面值将上调至其可收

回金额的经修订估计数，惟上调后的

账面值不得超过假设过往年度并无

就资产或现金产生单位确认减值亏

损而厘定的账面值（扣除摊销或折

旧）。减值亏损拨回即时于损益确认，

惟若相关资产按重估金额列账，则减

值亏损拨回作为重估增加额处理。

拨备及或然负债

当本集团因过往事件而须承担当前

的法定或推定责任，而履行相关责任

很可能导致经济利益外流，且可作出

可靠估计时，便会就时间或数额不确

定的负债确认拨备。倘货币之时间价

值属重大，则按预计履行责任所需支

出之现值呈列拨备。

倘经济利益外流之可能性较低，或无

法对有关金额作出可靠估计，则会将

相关责任披露为或然负债，惟若经济

利益外流之可能性极低则除外。倘本

集团可能须承担之责任须视乎未来

会否发生某项或多项事件而定，则亦

会披露为或然负债，惟经济利益外流

之可能性极低则除外。

报告期后事项

报告期后发生的事件，如提供有关本

集团于报告期结束后之状况的额外

资料或显示持续经营假设并不适当，

则属于调整事项，并于综合财务报表

内反映。报告期后发生的不属于调整

事项的事件如属重大，则于综合财务

报表附注中披露。

3. MATERIAL ACOUNTING POLICIES

(Continued)

IMPAIRMENT OF ASETS (Continued)

Where an impairment los subsequently reverses, the

carying amount of the aset or cash-generating unit is

increased to the revised estimate of its recoverable amount,

but so that the increased carying amount does not exced

the carying amount that would have ben determined (net

of amortisation or depreciation) had no impairment los

ben recognised for the aset or cash-generating unit in

prior years. A reversal of an impairment los is recognised

imediately in profit or los, unles the relevant aset is

caried at a revalued amount, in which case the reversal of

the impairment los is treated as a revaluation increase.

PROVISIONS AND CONTINGENT

LIABILITIES

Provisions are recognised for liabilities of uncertain timing or

amount when the Group has a present legal or constructive

obligation arising as a result of a past event, it is probable that

an outflow of economic benefits wil be required to setle the

obligation and a reliable estimate can be made. Where the time

value of money is material, provisions are stated at the present

value of the expenditures expected to setle the obligation.

Where it is not probable that an outflow of economic benefits

wil be required, or the amount canot be estimated reliably,

the obligation is disclosed as a contingent liability, unles the

probability of outflow is remote. Posible obligations, whose

existence wil only be confirmed by the ocurence or non-

ocurence of one or more future events are also disclosed

as contingent liabilities unles the probability of outflow is

remote.

EVENTS AFTER THE REPORTING PERIOD

Events after the reporting period that provide aditional

information about the Group’s position at the end of the

reporting period or those that indicate the going concern

asumption is not apropriate are adjusting events and are

reflected in the consolidated financial statements. Events

after the reporting period that are not adjusting events

are disclosed in the notes to the consolidated financial

statements when material.

GoFintech Quantum Inovation Limited Anual Report 2025196

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

4. 估计不明朗因素之主要

来源

下文讨论于报告期末有关未来之主

要假设及估计不确定因素之其他主

要来源，该等假设及来源具有导致下

一个财政年度资产及负债账面值大

幅调整的重大风险。

(A) 投资之公平值

在活跃市场并无市场报价的情

况下，董事透过考虑各种来源

的资料（包括最新公布的财务

资料、市场波动的历史数据以

及本集团按公平值列入损益账

之投资的价格及相关行业与分

部表现），估算本集团按公平值

列入损益账之若干投资的公平

值，详情载于综合财务报表附

注6及20。

(B) 呆坏账之减值亏损

本集团根据对应收款项可收回

性的评估（包括各债务人当前

的信用度及过往收款记录），对

呆坏账计提减值亏损。倘事件

或情况变动显示余额可能无法

收回，则会出现减值。识别呆坏

账须运用判断及估计。倘实际

结果有别于原先估计，则有关

差额将影响估计发生变动当年

的应收款项账面值及呆账支出。

4. KEY SOURCES OF ESTIMATION

UNCERTAINTY

The key asumptions concerning the future, and other key

sources of estimation uncertainty at the end of the reporting

period, that have a significant risk of causing a material

adjustment to the carying amounts of asets and liabilities

within the next financial year, are discused below.

(A) FAIR VALUE OF INVESTMENTS

In the absence of quoted market prices in an active

market, the directors estimate the fair value of the

Group’s certain investments at fair value through profit

or los, details of which are set out in notes 6 and 20

to the consolidated financial statements, by considering

information from a variety of sources, including the

latest published financial information, the historical data

on market volatility as wel as the price and industry

and sector performance of the Group’s investments at

fair value through profit or los.

(B) IMPAIRMENT LOS FOR BAD AND

DOUBTFUL DEBTS

The Group makes impairment los for bad and doubtful

debts based on asesments of the recoverability of

receivables, including the curent creditworthines and

the past colection history of each debtor. Impairments

arise where events or changes in circumstances

indicate that the balances may not be colectible. The

identification of bad and doubtful debts requires the

use of judgement and estimates. Where the actual

result is diferent from the original estimate, such

diference wil impact the carying value of receivables

and doubtful debt expenses in the year in which such

estimate has ben changed.

国富量子创新有限公司二零二五年报197

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

4. 估计不明朗因素之主要

来源（续）

计

艺术品投资于报告期末由独立

专业合资格估值师重新估值。

有关估值乃基于若干假设作出，

该等假设具有不确定性，可能

与实际结果存在重大差异。在

进行估计时，会考虑可资比较

型号的艺术品投资的市场资料。

(D) 加密货币

香港财务报告准则会计准则并

无有关加密货币会计处理的具

体规定。因此，为编制年度报

告，管理层需运用判断，根据本

集团购入及持有加密货币的事

实与情况厘定适当会计政策。

基于本集团持有加密货币之目

的，管理层认为本集团购入及

持有的加密货币应按成本模式

作为具不确定使用年期的无形

资产入账。在厘定减值测试所

用的公平值时，管理层需运用

判断以识别相关加密货币交易

市场，并考虑市场可进入性及

活跃度，从而确定主要加密货

币市场以厘定相应公允市值。

5. 财务风险管理

本集团之业务活动面临多种财务风

险：外汇风险、价格风险、信贷风险、

流动资金风险及利率风险。本集团之

整体风险管理计划侧重于金融市场

的不可预测性，力求尽可能减少对本

集团财务表现的潜在不利影响。

4. KEY SOURCES OF ESTIMATION

UNCERTAINTY (Continued)

INVESTMENTS IN ARTWORKS

Investments in artworks are revalued at the end of

the reporting period by independent profesional

qualified valuer. Such valuations were based on certain

asumptions, which are subject to uncertainty and

might materialy difer from the actual results. In making

the estimation, market information of investments in

artworks of the comparable model is considered.

(D) CRYPTOCURENCIES

Acounting of cryptocurencies HKFRS Acounting

Standards do not specificaly adres acounting for

cryptocurencies. Acordingly, for the preparation of the

anual report, management neds to aply judgment in

determining apropriate acounting policies based on

the facts and circumstances of the Group’s acquisition

and holding of cryptocurencies. Given the Group’s

purpose for holding cryptocurencies, management

considered that cryptocurencies purchased and held

by the Group should be acounted for as indefinite-

lived intangible asets acounted for under the cost

model. In determining fair values used for impairment

tests, management neds to aply judgment to

identify the relevant available markets for trading of

cryptocurencies, and to consider acesibility to

and activity within those markets in order to identify

the principal cryptocurency markets to ascertain the

respective fair market values.

5. FINANCIAL RISK MANAGEMENT

The Group’s activities expose it to a variety of financial risks:

foreign curency risk, price risk, credit risk, liquidity risk

and interest rate risk. The Group’s overal risk management

programe focuses on the unpredictability of financial

markets and seks to minimise potential adverse efects on

the Group’s financial performance.

GoFintech Quantum Inovation Limited Anual Report 2025198

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(i) 外汇风险

由于本集团大部分业务交易、

资产及负债主要以本集团实体

之功能货币计值，故本集团面

临之外汇风险甚微。本集团目

前并无针对外币交易、资产及

负债的外汇对冲政策。本集团

将密切监察外汇风险，并于有

需要时考虑对冲重大外汇风险。

由于港元与美元挂钩，故本集

团预期美元╱港元并无任何重

大汇率变动。董事认为，鉴于美

元╱港元汇率之变动并不重大，

外币敏感度分析不会产生额外

价值。

于二零二五年三月三十一日，

倘港元兑人民币（「人民币」）贬

值╱升值5%，而其他所有变量

保持不变，则年度亏损将增加╱

减少2,800,000港元（二零二四

年：988,000港元）。

(i) 价格风险

本集团就所持有的投资及加密

货币而承受价格风险，该等投

资及加密货币在综合财务状况

表中分别分类为按公平值列入

损益账之投资及无形资产。本

集团并无承受商品价格风险。

于二零二五年三月三十一日，

倘按公平值列入损益账之投资

之公平值上升╱下跌5%，年度

亏损将减少╱增加24,463,000港

元（二零二四年：10,574,000港

元）。

于二零二五年三月三十一日，

倘加密货币之公平值上升5%，

年度亏损不会因而减少。倘加

密货币之公平值下跌5%，则年

度亏损将增加1,804,000港元。

5. FINANCIAL RISK MANAGEMENT

(Continued)

(i) Foreign curency risk

The Group has minimal exposure to foreign curency

risk as most of its busines transactions, asets and

liabilities are principaly denominated in the functional

curencies of the Group entities. The Group curently

does not have a foreign curency hedging policy in

respect of foreign curency transactions, asets and

liabilities. The Group wil monitor its foreign curency

exposure closely and wil consider hedging significant

foreign curency exposure should the ned arise.

As HK$ is peged to US$, the Group does not expect

any significant movements in the US$/HK$ exchange

rates. In the opinion of the Directors, the foreign

curency sensitivity analysis does not give aditional

value in view of insignificant movement in the US$/HK$

exchange rates.

As at 31 March 2025, if HK$ had weakened/strengthened

five per cent against Renminbi (“RMB”) with al other

variables held constant, los for the year would have

ben HK$2,800,000 (2024: HK$988,000) higher/lower.

(i) Price risk

The Group is exposed to price risk in respect of

investments and cryptocurencies held by the Group,

that are clasified in the consolidated statement of

financial position as investments at fair value through

profit or los and intangible asets, respectively. The

Group is not exposed to comodity price risk.

As at 31 March 2025, if the fair value of the

investments at fair value through profit or los had ben

5% higher/lower, los for the year would have ben

HK$24,463,000 (2024: HK$10,574,000) lower/higher.

As at 31 March 2025, if the fair value of

cryptocurencies had ben 5% higher, los for the

year would have ben nil lower. If the fair value of

crytocurencies had ben 5% lower, los for the year

would have ben HK$1,804,000 higher.

国富量子创新有限公司二零二五年报199

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(i) 信贷风险

本集团就于二零二五年及二零

二四年三月三十一日综合财务

状况表各部分承受之最高信贷

风险为综合财务报表附注5(vi)

所披露之金融资产账面值。

为降低信贷风险，本集团管理

层已委派一支小组负责厘定信

贷额度、信贷批核及进行其他

监控程序，以确保采取跟进措

施收回逾期债项。此外，本集团

管理层于报告期末审阅各项应

收账款之可收回金额，以确保

就不可收回金额作出足够之预

期信贷亏损拨备。就此，本集团

管理层认为本集团之信贷风险

已显著减低。

1 法定按金、合约资产、其

他应收款项及按金

根据过往结算记录及过往

经验，信贷风险有限。本

集团已按12个月预期亏损

模式评估该等金融资产的

预期信贷亏损并不重大。

因此截至二零二五年三月

三十一日止年度并无确认

预期信贷亏损（二零二四

年：无）。

2 按公平值列入损益账之

投资以及银行结余及现

金

按公平值列入损益账之投

资以及银行结余及现金信

贷风险被视为并不重大，

乃由于交易对手为获国际

信贷评级机构授予高信贷

评级的银行及金融机构。

5. FINANCIAL RISK MANAGEMENT

(Continued)

(i) Credit risk

The Group’s maximum exposure to credit risk for the

components of the consolidated statement of financial

position at 31 March 2025 and 2024 is the carying

amount of financial asets as disclosed in note 5(vi) to

the consolidated financial statements.

In order to minimise the credit risk, the management

of the Group has delegated a team responsible for

determination of credit limits, credit aprovals and

other monitoring procedures to ensure that folow-up

action is taken to recover overdue debts. In adition,

the management of the Group reviews the recoverable

amount of each debtor at the end of the reporting

period to ensure that adequate expected credit loses

are made for irecoverable amounts. In this regards, the

management of the Group considers that the Group’s

credit risk is significantly reduced.

1 Regulatory deposits, contract asets, other

receivables and deposits

The credit risk is limited based on historical

setlement records and past experience. The

Group has asesed that the expected credit

loses of these financial asets are not material

under the 12-month expected los method. Thus

no expected credit loses (2024: nil) has ben

recognised during the year ended 31 March 2025.

2 Investments at fair value through profit or

los and bank balances and cash

The credit risks of investments at fair value

through profit or los and bank balances and cash

are considered to be insignificant because the

counterparties are banks and financial institutions

with high credit ratings asigned by international

credit-rating agencies.

GoFintech Quantum Inovation Limited Anual Report 2025200

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(i) 信贷风险（续）

3 贸易应收账款（孖展客户

除外）

应收香港中央结算有限公

司（「香港结算所」）之贸

易账款之信贷风险被视为

并不重大，乃由于交易对

手具有高信贷评级，并受

监管机构（包括香港金融

管理局及香港证券及期货

事务监察委员会）所监管。

董事认为该等债务人还款

违约风险甚微，故并无就

该等应收账款作出预期信

贷亏损拨备。

应收现金客户之贸易账款

之信贷风险被视为并不重

大，乃由于交易对手拥有

足够抵押证券，董事认为

该等债务人还款违约风险

甚微，故并无就该等应收

账款作出预期信贷亏损拨

备。

4 应收贷款及应收孖展客

户之贸易账款

本集团的减值规定乃基于

预期信贷亏损模型。本集

团单独评估应收贷款及应

收孖展客户之贸易账款之

预期信贷亏损，并按相等

于十二个月预期信贷亏损

之金额计量预期信贷亏

损，惟若自初步确认以来

信贷风险显著增加，则本

集团会确认存续期预期信

贷亏损。

大部份应收贷款及应收孖

展客户之贸易账款相关信

贷风险有限，乃由于大多

数结余由已抵押上市证券

及若干物业单位作抵押，

且交易对手并无过往违约

记录。董事预期报告期末

后十二个月整体经济状况

将不会发生重大变动。

5. FINANCIAL RISK MANAGEMENT

(Continued)

(i) Credit risk (Continued)

3 Trade receivables (excluded margin clients)

The credit risks of trade receivables from Hong

Kong Securities Clearing Company Limited

(“HKSC”) are considered to be insignificant

because the counterparties had high credit rating

and are governed by regulators including the

Hong Kong Monetary Authority and the Hong

Kong Securities and Futures Comision. The

risk of default in repayment of these debtors are

considered to be minimal by the directors and no

expected credit loses provision were made for

these debtors.

The credit risks of trade receivables from the

cash clients are considered to be insignificant

because the counterparties had suficient pledged

securities, the risk of default in repayment of

these debtors are considered to be minimal by the

directors and no expected credit loses provision

were made for these debtors.

4 Loan receivables and trade receivables from

margin clients

The Group’s impairment requirements are based

on an expected credit loses model. The Group

aseses the expected credit loses for loan

receivables and trade receivables from margin

clients individualy and measures the expected

credit loses equal to 12-month expected credit

loses, unles when there has ben a significant

increase in credit risk since initial recognition, the

Group recognises lifetime expected credit loses.

The credit risk on substantial portion of loan

receivables and trade receivables from margin

clients are limited because significant amount

of balances are secured by the pledged listed

securities and certain property units and the

counterparties have no historical default record.

The directors expect that the general economic

conditions wil not significantly changed for the 12

months’ after the end of the reporting period.

国富量子创新有限公司二零二五年报201

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(i) 信贷风险（续）

4 应收贷款及应收孖展客

户之贸易账款（续）

于二零二五年三月三十一

日，应收孖展客户之贸易

账款账面值为616,000港

元（二零二四年：570,000

港元）（扣除预期信贷亏

损零港元（二零二四年：

2,000港元）。截至二零

二五年三月三十一日止

年度，已确认预期信贷亏

损拨回2,000港元（二零

二四年：预期信贷亏损

2,674,000港元）。

本集团之政策为所有意

获取本集团贷款之客户，

均须接受管理层审查。应

收款项余额持续受监管。

本集团于评估信贷风险及计量

预期信贷亏损时考虑较大范围

的资料，包括过往事件、当前条

件及影响工具未来现金流量预

期可收回性之合理有据的预测。

采用该前瞻法时，须对下列各

项作出区分：

– 由初步确认以来其信贷质

量未显著恶化或信贷风险

较低之金融工具（「第一阶

段」）；及

5. FINANCIAL RISK MANAGEMENT

(Continued)

(i) Credit risk (Continued)

4 Loan receivables and trade receivables from

margin clients (Continued)

As at 31 March 2025, the carying amount of

trade receivables from margin clients amounted to

HK$616,000 (2024: HK$570,000) (net of expected

credit loses of HK$nil (2024: HK$2,000).

During the year ended 31 March 2025, reversal

of expected credit loses of HK$2,000 (2024:

expected credit loses of HK$2,674,000) has

ben recognised.

It is the Group’s policy that al customers who

wish to obtain loans from the group are subject

to management review. Receivable balances are

monitored on an ongoing basis.

The Group considers a broader range of information

when asesing credit risk and measuring expected

credit loses, including past events, curent conditions,

reasonable and suportable forecasts that afect the

expected colectability of the future cash flows of the

instrument.

In aplying this forward-loking aproach, a distinction

is made betwen:

– financial instruments that have not deteriorated

significantly in credit quality since initial

recognition or that have low credit risk (“Stage

1”); and

GoFintech Quantum Inovation Limited Anual Report 2025202

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(i) 信贷风险（续）

– 由初步确认以来其信贷质

量显著恶化且其信贷风险

不低之金融工具（「第二阶

段」）。

「第三阶段」覆盖于报告日期有

客观证据表明出现减值之金融

资产。

对第一阶段类别确认「十二个

月预期信贷亏损」，而对第二阶

段类别则确认「存续期预期信

贷亏损」。

预期信贷亏损之计量乃按概率

加权估计于金融工具预计存续

期之信贷亏损厘定。

就贸易应收账款（孖展融资除

外）而言，本集团采用简易法计

算预期信贷亏损，于各报告期

末根据存续期预期信贷亏损确

认亏损拨备。考虑到于金融资

产存续期内任何时候的潜在违

约，此等乃合约现金流量的预

期缺口。在计算预期信贷亏损

时，本集团已建立一个基于其

历史信贷亏损经验和外部指标

的拨备矩阵，并根据债务人和

经济环境特定的前瞻性因素进

行调整。

5. FINANCIAL RISK MANAGEMENT

(Continued)

(i) Credit risk (Continued)

– financial instruments that have deteriorated

significantly in credit quality since initial

recognition and whose credit risk is not low

(“Stage 2”).

“Stage 3” would cover financial asets that have

objective evidence of impairment at the end of the

reporting period.

“12-month expected credit loses” are recognised for

the Stage 1 category while “lifetime expected credit

loses” are recognised for the Stage 2 category.

Measurement of the expected credit loses is

determined by a probability-weighted estimate of credit

loses over the expected life of the financial instrument.

For trade receivables (excluded margin financing), the

Group aplies a simplified aproach in calculating

expected credit loses and recognises a los alowance

based on lifetime expected credit loses at the end

of each reporting period. These are the expected

shortfals in contractual cash flows, considering the

potential for default at any point during the life of the

financial asets. In calculating the expected credit

loses, the Group established a provision matrix that

is based on its historical credit los experience and

external indicators, adjusted for forward-loking factors

specific to the debtors and the economic environment.

国富量子创新有限公司二零二五年报203

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(i) 信贷风险（续）

为计量预期信贷亏损，贸易应

收账款（孖展融资除外）及合约

资产已按逾期天数进行分组归

类。合约资产与未开单的进行

中工作相关，并与相同类型合

约之贸易应收款项具备几乎相

同之风险特征。因此，本集团认

为贸易应收账款（孖展融资除

外）的预期信贷亏损率为合约

资产亏损率的合理近似值。

倘本集团计量按摊销成本计量

之其他金融资产（包括法定按

金、应收贷款、孖展融资应收账

款、其他应收款项以及按金及

银行结余）的亏损拨备等于十二

个月预期信贷亏损，惟若自初

步确认以来信贷风险显著增加，

本集团则确认存续期预期信贷

亏损。评估是否确认存续期预

期信贷亏损乃基于自初步确认

以来发生违约的可能性或风险

是否显著增加。

本集团于评估信贷风险自初步

确认以来有否显著增加时，将

报告期末金融资产发生违约的

风险与初步确认日期金融资产

发生违约的风险进行比较。于

作出此项评估时，本集团考量

合理有据的定量及定性资料，

包括无需过多成本或努力即可

获得的历史经验及前瞻性资料。

5. FINANCIAL RISK MANAGEMENT

(Continued)

(i) Credit risk (Continued)

To measure the expected credit loses, trade

receivables (excluded margin financing) and contract

asets have ben grouped based on the days past due.

The contract asets relate to unbiled work in progres

and have substantialy the same risk characteristics as

the trade receivables for the same types of contracts.

The Group has therefore concluded that the expected

credit loses rates for trade receivables (excluded

margin financing) are a reasonable aproximation of the

los rates for the contract asets.

The Group measures the los alowance on other

financial asets measured at amortised cost (including

regulatory deposits, loan receivables, margin financing

receivables, other receivables and deposits and

bank balances) equal to 12-month expected credit

loses, unles when there has ben a significant

increase in credit risk since initial recognition, the

Group recognises lifetime expected credit loses. The

asesment of whether lifetime expected credit loses

should be recognised is based on significant increase

in the likelihod or risk of default ocuring since initial

recognition.

In asesing whether the credit risk has increased

significantly since initial recognition, the Group

compares the risk of default ocuring on the financial

asets at the end of the reporting period with the risk of

default ocuring on the financial asets at the date of

initial recognition. In making this asesment, the Group

considers both quantitative and qualitative information

that is reasonable and suportable, including historical

experience and forward-loking information that is

available without undue cost or efort.

GoFintech Quantum Inovation Limited Anual Report 2025204

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(i) 信贷风险（续）

具体而言，在评估信贷风险是

否显著增加时，会考虑以下资

料：

– 金融工具外部（如果有）或

内部信用评级的实际或预

期显著恶化；

– 信贷风险的外部市场指标

显著恶化，例如信贷利差

大幅增加，债务人的信用

违约掉期价格；

– 预计会导致债务人偿债能

力大幅下降的业务、财务

或经济状况的现有或预测

的不利变化；

– 债务人经营业绩的实际或

预期显著恶化；及

– 债务人的监管、经济或技

术环境的实际或预期的重

大不利变化，导致债务人

偿债能力大幅下降。

5. FINANCIAL RISK MANAGEMENT

(Continued)

(i) Credit risk (Continued)

In particular, the folowing information is taken into

acount when asesing whether credit risk has

increased significantly:

– an actual or expected significant deterioration in

the financial instrument’s external (if available) or

internal credit rating;

– significant deterioration in external market

indicators of credit risk, e.g. a significant increase

in the credit spread, the credit default swap prices

for the debtor;

– existing or forecast adverse changes in busines,

financial or economic conditions those are

expected to cause a significant decrease in the

debtor’s ability to met its debt obligations;

– an actual or expected significant deterioration in

the operating results of the debtor; and

– an actual or expected significant adverse change

in the regulatory, economic, or technological

environment of the debtor that results in a

significant decrease in the debtor’s ability to met

its debt obligations.

国富量子创新有限公司二零二五年报205

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(i) 信贷风险（续）

无论上述评估结果如何，倘合

约款项已逾期逾30天时，本集

团推定信贷风险自初步确认以

来大幅增加，惟本集团有合理

及支持性之资料证实情况并非

如此，则另作别论。

尽管如此，倘于各报告期末确

定债务工具的信贷风险较低，

本集团假设债务工具的信贷风

险自初步确认以来并未显著增

加。倘违约风险较低，借款人有

强大实力在短期内履行其合约

现金流量义务，且经济及业务

条件的长期不利变动可能（但

未必）会降低借款人履行其合

约现金流量义务的能力，则确

定债务工具的信贷风险较低。

就内部信贷风险管理而言，本

集团认为倘合约付款逾期超过

90日，则出现违约事件，除非本

集团拥有合理及有理据支持的

资料显示较宽松的违约标准更

为适用，则另当别论。于若干情

况下，当内部产生或从外部来

源所得资料显示，债务人不大

可能向其债权人（包括本集团）

支付全数款项（不计及本集团

持有的任何抵押品）时，本集团

亦认为金融资产已发生违约。

(iv) 流动资金风险

本集团之政策是定期监控当前

及预期的流动资金需求，确保

维持充足之现金储备以满足短

期及长期的流动资金需求。

5. FINANCIAL RISK MANAGEMENT

(Continued)

(i) Credit risk (Continued)

Irespective of the outcome of the above asesment,

the Group presumes that the credit risk has increased

significantly since initial recognition when contractual

payments are more than 30 days past due, unles the

Group has reasonable and suportable information that

demonstrates otherwise.

Despite the foregoing, the Group asumes that the

credit risk on a debt instrument has not increased

significantly since initial recognition if the debt

instrument is determined to have low credit risk at the

end of each reporting period. A debt instrument is

determined to have low credit risk if it has a low risk of

default, the borower has strong capacity to met its

contractual cash flow obligations in the near term and

adverse changes in economic and busines conditions

in the longer term may, but wil not necesarily, reduce

the ability of the borower to fulfil its contractual cash

flow obligations.

For internal credit risk management, the Group

considers an event of default ocurs when contractual

payment are 90 days past due, unles the Group

has reasonable and suportable information to

demonstrate that a more laging default criterion is

more apropriate. In certain cases, the Group may also

consider a financial aset is default when information

developed internaly or obtained from external sources

indicates that the debtor is unlikely to pay its creditors,

including the Group, in ful (without taking into acount

any colateral held by the Group).

(iv) Liquidity risk

The Group’s policy is to regularly monitor curent

and expected liquidity requirements to ensure that it

maintains suficient reserves of cash to met its liquidity

requirements in the short and longer term.

254,307	–	–
415,506	–	–
8,768	6,918	–
11	–	–
678,592	6,918	–

GoFintech Quantum Inovation Limited Anual Report 2025206

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(iv) 流动资金风险（续）

本集团金融负债基于未贴现

金流量之到期情况分析如下：

(v) 利率风险

本集团承受与若干贸易应收账

款及银行结余－一般相关之现

金流量利率风险。本集团之政

策为按浮动利率存置其资产及

负债，以将公平值利率风险减

至最低。

本集团之现金流量利率风险主

要与自本集团之计息金融工具

产生之香港最优惠利率（「最优

惠利率」）及香港银行同业拆息

（「香港银行同业拆息」）波动相

关。

5. FINANCIAL RISK MANAGEMENT

(Continued)

(iv) Liquidity risk (Continued)

The maturity analysis, based on undiscounted cash

flows, of the Group’s financial liabilities is as folows:

Within

1 year or on

demand

More than

1 year but

les than

2 years

More than

2 years but

les than

5 years

一年内或

按要求

一年以上

但少于两年

两年以上

但少于五年

HK$’000HK$’000HK$’000

千港元千港元千港元

At 31 March 2025于二零二五年三月三十一日

Trade payables, other payables

and acruals

贸易应付账款、其他应付

款项及应计费用

Borowings借贷

Lease liabilities租赁负债

Financial liabilities at fair value

through profit or los

按公平值列入损益账之

金融负债

At 31 March 2024于二零二四年三月三十一日

Trade payables, other payables

and acruals

贸易应付账款、其他应付

款项及应计费用280,530–

Corporate bonds公司债券2,065–

Lease liabilities租赁负债7,8948,4556,736

290,4898,4556,736

(v) Interest rate risk

The Group is exposed to cash flow interest rate risk in

relation to certain trade receivables and bank balances

– general. It is the Group’s policy to kep its asets

and liabilities at floating rate of interests so as to

minimise the fair value interest rate risk.

The Group’s cash flow interest rate risk is mainly

relating to the fluctuation of Hong Kong prime rate

(“prime rate”) and Hong Kong Interbank Ofered Rate

(“HIBOR”) arising from the Group’s interest bearing

financial instruments.

2025
二零二五年
HK$’000
千港元
585,942
205
150,619
17
81,981
156,101
92,186
11
254,307
415,377
–
15,185

国富量子创新有限公司二零二五年报207

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

5. 财务风险管理

（续）

(v) 利率风险（续）

于二零二五年三月三十一日，

倘利率上升╱下跌100个基点，

本集团之年度亏损将减少╱增

加2,694,000港元（二零二四年：

2,420,000港元），主要由于若干

应收孖展客户之贸易账款及银

行结余－一般的利息收入增加╱

减少。

(vi) 于三月三十一日之金融工具

类别

5. FINANCIAL RISK MANAGEMENT

(Continued)

(v) Interest rate risk (Continued)

As at 31 March 2025, if the interest rate had ben 100

basis points higher/lower, the Group’s los for the year

would have ben HK$2,694,000 (2024: HK$2,420,000)

lower/higher, arising mainly as a result of higher/lower

interest revenue on certain trade receivables from

margin clients and bank balances – general.

(vi) Categories of financial instruments at 31

March

二零二四年

HK$’000

千港元

Financial asets金融资产

Investments at fair value through

profit or los:

按公平值列入损益账之投资：

– Designated as such upon initial

recognition

－于初步确认时指定

253,273

Financial asets at amortised cost:按摊销成本列账之金融资产：

– Regulatory deposits－法定按金684

– Loan and trade receivables－应收贷款及贸易应收账款113,497

– Contract asets－合约资产17

– Other receivables and deposits－其他应收款项及按金23,854

– Bank balances – trust－银行结余－信托276,738

– Bank balances and cash –

general

－银行结余及现金－一般

289,257

Financial liabilities金融负债

Financial liabilities at fair value

through profit or los:

按公平值列入损益账之

金融负债：

– Designated as such upon initial

recognition

－于初步确认时指定

–

Financial liabilities at amortised cost:按摊销成本列账之金融负债：

– Trade payables, other payables

and acruals

－贸易应付账款、其他应付

款项及应计费用280,530

– Borowings－借贷–

– Corporate bonds－公司债券2,062

– Lease liabilities－租赁负债21,913

GoFintech Quantum Inovation Limited Anual Report 2025208

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

6. 公平值计量

综合财务状况表所反映之本集团金

融资产及金融负债之账面值与其各

自之公平值相若。

公平值为市场参与者于计量日在有

序交易中出售资产所收取或转让负

债所支付之价格。以下公平值计量披

露采用公平值层级，将用于计量公平

值之估值技术输入数据分为三个层

级：

第一级

输入数据：

本集团于计量

当日可获得之

6. FAIR VALUE MEASUREMENTS

The carying amounts of the Group’s financial asets and

financial liabilities as reflected in the consolidated statement

of financial position aproximate their respective fair values.

Fair value is the price that would be received to sel an

aset or paid to transfer a liability in an orderly transaction

betwen market participants at the measurement date. The

folowing disclosures of fair value measurements use a fair

value hierarchy that categorises into thre levels the inputs

to valuation techniques used to measure fair value:

Level 1 inputs:quoted prices (unadjusted) in active

markets for identical asets or

liabilities that the Group can aces

at the measurement date.

Level 2 inputs:inputs other than quoted prices

included within level 1 that are

observable for the aset or liability,

either directly or indirectly.

Level 3 inputs:unobservable inputs for the aset or

liability.

The Group’s policy is to recognise transfers into and

transfers out of any of the thre levels as of the date of the

event or change in circumstances that caused the transfer.

129,762	–	–	129,762
–	–	285,324	285,324
–	41,387	129,457	170,844
–	12	–	12
–	–	443,000	443,000
–	(11)	–	(11)
129,762	41,388	857,781	1,028,931

国富量子创新有限公司二零二五年报209

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

6. 公平值计量

（续）

(i) 公平值层级披露

6. FAIR VALUE MEASUREMENTS

(Continued)

(i) Disclosures of level in fair value hierarchy

Fair value measurements using:

公平值计量使用：

Description类型Level 1Level 2Level 3Total

第一级第二级第三级总计

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Recuring fair value measurements:经常性公平值计量

At 31 March 2025于二零二五年三月三十一日

Investments at fair value through profit or los按公平值列入损益账之投资

– Equity securities listed in Hong Kong－于香港上市之股本证券

– Unlisted equity instruments－非上市股本工具

– Fund investments－基金投资

– Derivative financial instruments－衍生金融工具

Investments in artworks艺术品投资

Financial liabilities at fair value through

profit or los

按公平值列入损益账之

金融负债

At 31 March 2024于二零二四年三月三十一日

Investments at fair value through profit or los按公平值列入损益账之投资

– Equity securities listed in Hong Kong－于香港上市之股本证券86,908–86,908

– Unlisted equity instruments－非上市股本工具–79,76979,769

– Fund investments－基金投资15,09732,34939,12386,569

– Derivative financial instruments－衍生金融工具27–27

102,03232,349118,892253,273

2025
二零二五年
Investments at fair value through profit or loss	Investments in artworks	Total assets
按公平值列入损益账之投资	艺术品投资	总资产
HK$’000	HK$’000	HK$’000
千港元	千港元	千港元
118,892	–	118,892
(6,601)	504	(6,097)
311,619	442,496	754,115
7,345	–	7,345
(24,333)	–	(24,333)
7,617	–	7,617
242	–	242
414,781	443,000	857,781
11,011	504	11,515

GoFintech Quantum Inovation Limited Anual Report 2025210

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

6. 公平值计量

（续）

(i) 按第三级公平值计量之资产

对账

于损益确认之收益或亏损总额

（包括于报告期末所持资产之

收益或亏损）于综合损益及其

他全面收益表中按公平值列入

损益账之投资之公平值变动及

其他收入净额中列报。

6. FAIR VALUE MEASUREMENTS

(Continued)

(i) Reconciliation of asets measured at fair

value based on level 3

二零二四年

Description类型

Investments

at fair value

through profit

or los

按公平值列入

损益账之投资

HK$’000

千港元

At the begining of the year于年初29,946

Total gains or loses recognised in

profit or los (#)

于损益确认之收益或

亏损总额(#)3,707

Aditions添置92,309

Acquisition of subsidiary收购附属公司–

Disposals出售(4,319)

Transfer转拨(1,173)

Exchange diference汇兑差额(1,578)

At the end of the year于年末118,892

(#) Include gains or loses for asets

held at the end of the reporting period

(#)包括于报告期末所持

资产之收益或亏损3,156

The total gains or loses recognised in profit or los

including those for asets held at the end of the

reporting period are presented in fair value change

of investments at fair value through profit or los and

other income, net in the consolidated statement of

profit or los and other comprehensive income.

国富量子创新有限公司二零二五年报211

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

6. 公平值计量

（续）

(i) 本集团采用之估值程序以及

于报告期末公平值计量所用

估值技术及输入数据

本集团财务总监负责就财务报

告进行所需之资产及负债的公

平值计量，包括第三级公平值

计量。财务总监就此类公平值

计量直接向本公司董事会（「董

事会」）报告。财务总监与董事

会每年至少进行两次有关估值

程序及结果的讨论。

就第三级公平值计量而言，本

集团设有一个小组管理第三级

金融工具之估值工作，以作财

务报告用途。该小组根据具体

情况管理有关投资之估值工作。

该小组每年至少两次使用估值

技术厘定本集团第三级金融工

具之公平值。

6. FAIR VALUE MEASUREMENTS

(Continued)

(i) Disclosure of valuation proces used by the

Group and valuation techniques and inputs

used in fair value measurements at the end of

the reporting period

The Group’s chief financial oficer is responsible for

the fair value measurements of asets and liabilities

required for financial reporting purposes, including

level 3 fair value measurements. The chief financial

oficer reports directly to the board of directors

of the Company (the “Board”) for these fair value

measurements. Discusions of valuation proceses and

results are held betwen the chief financial oficer and

the Board at least twice a year.

For level 3 fair value measurements, the Group has a

team that manages the valuation exercise of level 3

financial instruments for financial reporting purposes.

The team manages the valuation exercise of the

investments on a case-by-case basis. At least twice

every year, the team would use valuation techniques to

determine the fair value of the Group’s level 3 financial

instruments.

2025
二零二五年
HK$’000
千港元
41,387
12
(11)

GoFintech Quantum Inovation Limited Anual Report 2025212

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

6. FAIR VALUE MEASUREMENTS

(Continued)

(i) Disclosure of valuation proces used by the

Group and valuation techniques and inputs

used in fair value measurements at the end of

the reporting period (Continued)

Level 2 fair value measurements

Fair value

公平值

Description

Valuation technique and

key inputs2024

类型估值技术及主要输入数据二零二四年

HK$’000

千港元

Investment at fair value through

profit or los

按公平值列入损益账之投资

Fund investmentsShare of net asets32,349

基金投资分占资产净值

Derivative financial instrumentsCalculated based on diference

betwen quoted market prices

of underlying equity securities in

active market and contract prices–

衍生金融工具按活跃市场相关股本证券的市场

报价与合约价之间的差额计算

Financial liabilities at fair value

through profit or los

按公平值列入损益账之

金融负债

Derivative financial instrumentsCalculated based on diference

betwen quoted market prices

of underlying equity securities in

active market and contract prices–

衍生金融工具按活跃市场相关股本证券的市场

报价与合约价之间的差额计算

6. 公平值计量

（续）

(i) 本集团采用之估值程序以及

于报告期末公平值计量所用

估值技术及输入数据（续）

第二级公平值计量

2025
二零二五年
HK$’000
千港元
255,423
9,776 (note (b)) （附注(b)）
20,125
(notes (a) and (b)) （附注(a) 及(b)）
–
129,457
443,000
(note (b)) （附注(b)）

国富量子创新有限公司二零二五年报213

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

6. 公平值计量

（续）

(i) 本集团采用之估值程序以及

于报告期末公平值计量所用

估值技术及输入数据（续）

第三级公平值计量

6. FAIR VALUE MEASUREMENTS

(Continued)

(i) Disclosure of valuation proces used by the

Group and valuation techniques and inputs

used in fair value measurements at the end of

the reporting period (Continued)

Level 3 fair value measurements

Valuation technique

估值技术

Unobservable

inputs

不可观察

输入数据

Range

范围

Efect on

fair value for

increase of

inputs

输入数据增加之

公平值之影响

Fair value

公平值

二零二四年

HK$’000

千港元

Investments at fair value through

profit or los

按公平值列入损益账之投资

Unlisted equity instruments

非上市股本工具

– Recent arm’s length transactions priceN/AN/AN/A79,769

－近期公平交易价格不适用不适用不适用

– Market aproachDiscount rate3.53%Decrease–

－市场法贴现率减少

– Market comparable companiesPrice-to-bok

ratio

1.20Increase–

－市场可资比较公司市账率增加

Discount rate

for lack of

marketabilities

缺乏适销性之

贴现率

15.60%Decrease

减少

–

Fund investments

基金投资

– Recent arm’s length transactions priceN/AN/AN/A15,735

－近期公平交易价格不适用不适用不适用

– Share of net asetsN/AN/AN/A23,388

－分占资产净值不适用不适用不适用

Investments in artworks

艺术品投资

Precious and colectible Chinese arts

珍贵的中国艺术藏品

– Market aproachTransaction

price per unit

HK$10,000,000-

64,000,000

Increase–

－市场法单位交易价格10,000,000港元至

64,000,000港元

增加

GoFintech Quantum Inovation Limited Anual Report 2025214

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

6. 公平值计量

（续）

(i) 本集团采用之估值程序以及

于报告期末公平值计量所用

估值技术及输入数据（续）

第三级公平值计量（续）

附注：

(a) 年内，除以下投资外，估值技

术并无变动：

G-Rocket Holdings Limited

估值技术由「最近交易价格」

改为「市场可资比较公司」，

因为交易价是在一年多以前

所得出，不再构成最新估值的

适当参考，而「市场可资比较

公司」是评估一个处于发展阶

段、未来有巨大增长潜力的公

司之公平值的更合适方法。

(b) 于二零二五年三月三十一日

之公平值乃根据与本集团无

关连之独立合资格专业估值

师于该日期进行之估值得出。

6. FAIR VALUE MEASUREMENTS

(Continued)

(i) Disclosure of valuation proces used by the

Group and valuation techniques and inputs

used in fair value measurements at the end of

the reporting period (Continued)

Level 3 fair value measurements (Continued)

Notes:

(a) During the year, there were no changes in the valuation

techniques except the folowing investment:

G-Rocket Holdings Limited

The valuation technique was changed from “Latest

transaction price” to “Market comparable companies”

as the transaction price was arived at for more than

a year ago and no longer constituted an apropriate

reference for the most recent valuation and “Market

comparable companies” is a more apropriate

aproach to value fair value of a company that is under

development stage with great growth potential in the

future.

(b) The fair value as at 31 March 2025 has ben arived

at on the basis of valuations caried out on that date

by independent qualified profesional valuers not

conected to the Group.

2025
二零二五年
HK$’000
千港元
2,338
3,900
18,292
379
819,545
1,094
845,548
1,838
45
15,969
863,400

国富量子创新有限公司二零二五年报215

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

7. 收入

来自客户合约之收入分拆：

经纪及孖展融资之佣金收

入

本集团提供证券买卖及经纪、配售及

包销服务。证券买卖及经纪、配售及

包销服务之佣金收入于交易执行日

期之某个时间点按所执行交易之交

易价值及所完成的有关配售及包销

之一定百分比确认。

7. REVENUE

Disagregation of revenue from contracts with customers:

二零二四年

HK$’000

千港元

Timing of revenue recognition收入确认时间

Over time:随时间：

Service income from corporate finance企业融资所得服务收入4,719

Income from aset management busines资产管理业务所得收入4,784

At a point in time:于某一时间点：

Income from securities brokerage

busines

证券经纪业务所得收入

33,385

Income from consultancy and insurance

brokerage busines

顾问及保险经纪业务所得

收入534

Sales of comodities商品销售–

Others其他–

Revenue from contracts with customers来自客户合约之收入43,422

Dividend income股息收入–

Margin interest revenue from securities

brokerage busines

证券经纪业务所得

孖展利息收入1,492

Interest revenue from money lending

busines

放债业务所得利息收入

4,542

Total revenue总收入49,456

COMISION INCOME FOR BROKERAGE

AND MARGIN FINANCING

The Group provides securities dealing and brokerage,

placing and underwriting services. Comision income from

securities dealing and brokerage, placing and underwriting

services is recognised at a point in time on the execution

date of the trades at a certain percentage of the transaction

value of the trades executed and the relevant placing and

underwriting are completed.

GoFintech Quantum Inovation Limited Anual Report 2025216

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

7. 收入

（续）

资产管理顾问服务、股权投

资及企业融资服务收入

本集团提供资产管理顾问服务、股权

投资及企业融资服务，包括顾问服务

及保荐人服务。

视乎服务性质及合约条款，倘符合下

列其中一项规定，顾问服务的收入按

迄今已向客人提供的服务随时间确

认：

– 客户同时取得及消耗本集团提

供的利益；

– 本集团的履约创建或提升了客

户在资产被创建或提升时控制

的资产；或

– 本集团的履约并无创建对本集

团具有替代用途的资产，而本

集团有权于整个合约期间所有

时间均已按迄今已完成的进度

收取合理补偿的付款。

否则，顾问服务的收入于服务完成时

的时间点确认。

本集团将合约中承诺的所有保荐人

服务视为单一的履约责任。于厘定达

成履约责任的时间时，本集团按合约

基准检查其服务并认为其于合约期

内有权获得就其至今完成的履约而

对其进行合理补偿的款项。

保荐人服务于本集团履约过程中参

考实际已服务时间（与预算时间比较）

随时间确认，显示本集团达成履约责

任之情况。

7. REVENUE (Continued)

ADVISORY SERVICES FOR ASET

MANAGEMENT, EQUITY INVESTMENT

AND CORPORATE FINANCE SERVICES

INCOME

The Group provides advisory services for aset management,

equity investment and corporate finance services which

included advisory services and sponsor services.

Depending on the nature of the services and the contract

terms, the revenue for advisory service is recognised over

time based on the services transfered to customers up to

date if one of the folowing criteria is met:

– The customers simultaneously receive and consume

the benefits provided by the Group;

– The Group’s performance creates and enhances an

aset that the customers control as the aset is created

and enhanced; or

– The Group’s performance does not create an aset

with an alternative use and the Group has a right to

payment at an amount that reasonably compensates

it for its performance completed to date at al times

throughout the contract.

Otherwise, the revenue for advisory service is recognised at

a point in time when the service is completed.

The Group treats al sponsor services promised in the

contract as a single performance obligation. In determining

the timing of satisfaction of the performance obligation, the

Group examines its services on contract basis and considers

that it has a right to payment at an amount that reasonably

compensates it for its performance completed to date at al

times throughout the contract.

Sponsor services are recognised over time during the course

of the work performed by the Group, with reference to the

time incured compared with the time budget, which depict

the Group’s performance towards satisfying the performance

obligation.

国富量子创新有限公司二零二五年报217

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

7. 收入

（续）

顾问及保险经纪之收入

本集团向客户提供顾问服务。客户同

时取得及消耗本集团提供的利益，因

此，收入按已向客户提供的服务随时

间确认。

本集团亦提供保险经纪。保险经纪之

佣金收入于所签署之保险合约签署

日期的某个时间点确认。

商品销售

本集团向客户销售商品。于产品控制

权转移（即产品交付予客户、没有未

履行的义务可能影响客户接受产品

及客户已取得产品的合法所有权）时

确认销售额。

对客户的销售通常采用30天内的信

贷期。

应收款项在产品交付予客户时确认，

因为在此时点代价已成为无条件，仅

待付款期限届满即可收取款项。

其他

本集团主要向客户提供投资移民服

务。投资移民服务收入于提供投资移

民服务且不存在可能影响客户接受

服务的未履行责任时确认。

7. REVENUE (Continued)

REVENUE FOR CONSULTANCY AND

INSURANCE BROKERAGE

The Group provided consultancy services to customers. The

customers simultaneously receive and consume the benefits

provided by the Group, hence the revenue is recognised

over time based on the services transfered to customers up

to date.

The Group also provided insurance brokerage. Comision

income for insurance brokerage is recognised at a point in

time on execution date of the insurance contracts executed.

SALES OF COMODITIES

The Group sels comodities to the customers. Sales are

recognised when control of the products has transfered,

being when the products are delivered to a customer, there

is no unfulfiled obligation that could afect the customer’s

aceptance of the products and the customer has obtained

legal titles to the products.

Sales to customers are normaly made with credit terms

within 30 days.

A receivable is recognised when the products are delivered

to the customers as this is the point in time that the

consideration is unconditional because only the pasage of

time is required before the payment is due.

OTHERS

The Group primarily provides investment imigration service

to the customers. Investment imigration service income

is recognised when the investment imigration service is

rendered and there is no unfulfiled obligation that could

afect the customer’s aceptance of the service.

GoFintech Quantum Inovation Limited Anual Report 2025218

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

8. 分部资料

就资源分配及评估分部表现而言，向

董事会（即主要营运决策人）汇报之

资料乃集中于所提供服务之类别。于

厘定本集团之可报告分部时，主要营

运决策人所确定之经营分部并无综

合列账。

具体而言，本集团根据香港财务报告

准则第8号「经营分部」之可报告及

经营分部如下：

1) 证券经纪及孖展融资分部，于

香港从事证券经纪及孖展融资；

2) 企业融资分部，提供企业融资

服务；

3) 放债分部，于香港提供放债服

务；

4) 顾问及保险经纪分部，于香港

提供顾问服务及保险经纪服务；

5) 资产管理分部，从事向专业投

资者提供资产管理及咨询服务；

6) 股权投资分部，从事金融投资

管理；

7) 供应链运营分部，从事商品销

售；及

8) 艺术品投资分部，从事收购陶

瓷及中国艺术藏品作长期投资

目的。

8. SEGMENT INFORMATION

Information reported to the Board, being the chief operating

decision maker, for the purpose of resources alocation and

asesment of segment performance is focus on the type

of services provided. No operating segments identified by

the chief operating decision maker have ben agregated in

ariving at the reportable segments of the Group.

Specificaly, the Group’s reportable and operating segments

under HKFRS 8 “Operating Segments” are as folows:

1) The securities brokerage and margin financing segment

engages in securities brokerage and margin financing

in Hong Kong;

2) The corporate finance segment engages in the

provision of corporate finance services;

3) The money lending segment engages in the provision

of money lending services in Hong Kong;

4) The consultancy and insurance brokerage segment

engages in the provision of consultancy service and

insurance brokerage in Hong Kong;

5) The aset management segment engages in the

provision of aset management and advisory services

to profesional investors;

6) The equity investment segment engages in the

management of financial investments;

7) The suply chain operations segment engages in sales

of comodities; and

8) The investments in artworks segment engages in

acquisition of porcelain and colectible Chinese arts for

long-term investment purpose.

Securities brokerage and margin financing	Corporate finance	Money lending	Consultancy and insurance brokerage	Asset management	Equity investment	Supply chain operations	Investments in artworks	Unallocated	Inter-segment elimination	Consolidated
证券经纪及孖展融资	企业融资	放债	顾问及保险经纪	资产管理	股权投资	供应链运营	艺术品投资	未分配	分部间对销	综合
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元
18,337	2,338	15,969	379	3,900	1,838	819,545	–	1,094	–	863,400
2,547	–	–	–	–	–	–	–	–	(2,547)	–
–	–	–	–	–	–	–	504	–	–	504
–	–	–	–	–	50,145	–	–	–	–	50,145
–	–	–	–	(1,254)	(7,056)	–	–	4,906	–	(3,404)
(24)	–	–	–	(18)	(224)	–	–	(2,765)	–	(3,031)
(8,922)	(821)	(14,245)	(477)	(4,196)	(25,392)	(819,839)	–	(39,638)	2,547	(910,983)
11,938	1,517	1,724	(98)	(1,568)	19,311	(294)	504	(36,403)	–	(3,369)
										1,643
										(1,726)
										(799)
										(2,525)

国富量子创新有限公司二零二五年报219

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

8. 分部资料

（续）

营运分部之会计政策与综合财务报

表附注3所述本集团之会计政策相同。

分部业绩指来自各分部之业绩，而并

无分配中央经营开支、办公室员工

资、董事酬金及其他经营收入。此乃

向主要营运决策人报告以进行资源

分配及表现评估之计量方法。分部间

收入乃按现行市价计算。

有关上述分部之资料呈报如下。

分部收入及业绩

截至二零二五年三月三十一日止年度

8. SEGMENT INFORMATION (Continued)

The acounting policies of the operating segments are

the same as the Group’s acounting policies described in

note 3 to the consolidated financial statements. Segment

results represent the results from each segment without

alocation of central operating expenses, ofice staf salaries,

directors’ emoluments and other operating income. This is

the measure reported to the chief operating decision maker

for the purposes of resources alocation and performance

asesment. Inter-segment revenue are charged at prevailing

market prices.

Information regarding the above segments is reported below.

SEGMENT REVENUE AND RESULTS

Year ended 31 March 2025

Revenue

收入

Inter-segment revenue

分部间收入

Fair value gain on investments in artworks, net

艺术品投资之公平值收益净额

Fair value change of investments at fair value

through profit or los

按公平值列入损益账之投资之公平值变动

Impairment los of property and equipment and

right-of-use asets

物业及设备以及使用权资产减值亏损

Finance costs

融资成本

Others

其他

Segment results

分部业绩

Share of profits of asociates

应占联营公司溢利

Los before tax

除税前亏损

Income tax expense

所得税开支

Los for the year

本年度亏损

GoFintech Quantum Inovation Limited Anual Report 2025220

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

8. 分部资料

（续）

分部收入及业绩（续）

截至二零二四年三月三十一日止年

度

8. SEGMENT INFORMATION (Continued)

SEGMENT REVENUE AND RESULTS

(Continued)

Year ended 31 March 2024

Securities

brokerage

and margin

financing

Corporate

finance

Money

lending

Consultancy

and

insurance

brokerage

Aset

management

Equity

investmentUnalocated

Inter-segment

eliminationConsolidated

证券经纪及

孖展融资企业融资放债

顾问及

保险经纪资产管理股权投资未分配分部间对销综合

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元

Revenue34,8774,7194,5425344,784–49,456

收入

Inter-segment revenue2,202–77–(2,279)–

分部间收入

Fair value change of investments at fair value

through profit or los(28)–(3,453)–(3,481)

按公平值列入损益账之投资之公平值变动

Impairment los of right-of-use asets–(6,140)–(6,140)

使用权资产之减值亏损

Finance costs(3)–(10)–(1,989)–(2,002)

融资成本

Others(28,476)(7,508)(5,018)(807)(6,036)(3,791)(26,303)2,279(75,660)

其他

Segment results8,572(2,789)(476)(196)(1,262)(7,244)(34,432)–(37,827)

分部业绩

Gain on bargain purchase of an asociate9,676

联营公司之议价购买收益

Share of loses of asociates(2,483)

应占联营公司亏损

Los before tax(30,634)

除税前亏损

Income tax expense(45)

所得税开支

Los for the year(30,679)

本年度亏损

2025
二零二五年
HK$’000
千港元
242,479
2,183
89,937
814
21,628
623,240
921
493,000
1,474,202
2,991,487
146,406
4,612,095
223,176
–
–
246
1,378
118
947
36,000
261,865
424,607
686,472

国富量子创新有限公司二零二五年报221

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

8. SEGMENT INFORMATION (Continued)

SEGMENT ASETS AND LIABILITIES

二零二四年

HK$’000

千港元

Segment asets分部资产

Securities brokerage and margin

financing

证券经纪及孖展融资

312,616

Corporate finance企业融资4,231

Money lending放债123,212

Consultancy and insurance brokerage顾问及保险经纪1,378

Aset management资产管理8,955

Equity investment股权投资257,708

Suply chain operations供应链运营–

Investments in artworks艺术品投资–

Total segment asets分部资产总值708,100

Investments in asociates于联营公司之投资112,898

Other unalocated amounts其他未分配款项271,193

Consolidated total asets综合资产总值1,092,191

Segment liabilities分部负债

Securities brokerage and margin

financing

证券经纪及孖展融资

276,170

Corporate finance企业融资84

Money lending放债38

Consultancy and insurance brokerage顾问及保险经纪244

Aset management资产管理2,186

Equity investment股权投资146

Suply chain operations供应链运营–

Investments in artworks艺术品投资–

Total segment liabilities分部负债总额278,868

Other unalocated amounts其他未分配款项26,480

Consolidated total liabilities综合负债总额305,348

8. 分部资料

（续）

分部资产及负债

Securities brokerage and margin financing	Corporate finance	Money lending	Consultancy and insurance brokerage	Asset management	Equity investment	Supply chain operations	Investments in artworks	Unallocated	Consolidated
证券经纪及孖展融资	企业融资	放债	顾问及保险经纪	资产管理	股权投资	供应链运营	艺术品投资	未分配	综合
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元	千港元
–	–	–	–	620	–	–	–	4,677	5,297
–	–	–	–	190	–	–	–	8,650	8,840
–	–	–	–	–	–	–	–	–	–
–	182	–	–	–	–	–	–	–	182

GoFintech Quantum Inovation Limited Anual Report 2025222

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

8. 分部资料

（续）

分部资产及负债（续）

就监控分部表现及分配分部间资源

的目的而言：

• 除若干一般经营用途的物业及

设备、无形资产、于联营公司之

投资、若干其他应收款项、按金

及预付款项以及若干银行结余

及现金－一般外，所有资产已

分配至经营分部；及

• 除若干其他应付款项及应计费

用、借贷、公司债券、若干租赁

负债、即期税项负债及递延税

项负债外，所有负债已分配至

经营分部。

其他分部资料

8. SEGMENT INFORMATION (Continued)

SEGMENT ASETS AND LIABILITIES

(Continued)

For the purpose of monitoring segment performance and

alocating resources betwen segments:

• al asets are alocated to operating segments

other than certain property and equipment for

general operations, intangible asets, investments in

asociates, certain other receivables, deposits and

prepayments and certain bank balances and cash –

general; and

• al liabilities are alocated to operating segments other

than certain other payables and acruals, borowings,

corporate bonds, certain lease liabilities, curent tax

liabilities and defered tax liabilities.

OTHER SEGMENT INFORMATION

Year ended 31 March 2025

截至二零二五年三月三十一日止年度

Aditions to property and equipment and right-of-use asets

添置物业及设备以及使用权资产

Depreciation

折旧

Expected credit loses on loan receivables

应收贷款之预期信贷亏损

Expected credit loses on trade receivables

贸易应收账款之预期信贷亏损

Year ended 31 March 2024

截至二零二四年三月三十一日止年度

Aditions to right-of-use asets–22,65822,658

添置使用权资产

Depreciation–1,8881,888

折旧

Expected credit loses on loan receivables–2,394–2,394

应收贷款之预期信贷亏损

Expected credit loses on trade receivables2,674966–3,640

贸易应收账款之预期信贷亏损

2025
二零二五年
HK$’000
千港元
3,041,351
430
71
3,041,852

2025
二零二五年
HK$’000
千港元
578,009
218,976
*
*

国富量子创新有限公司二零二五年报223

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

8. 分部资料

（续）

地区资料

本集团之营运主要设于香港及于香

港运作，故并无呈列有关收入之地区

资料。下表列示有关本集团物业及设

备以及使用权资产、无形资产及于联

营公司之投资（「指定非流动资产」）

之资料。指定非流动资产之地理位置

基于资产之实际位置（就物业及设备

以及使用权资产而言）及营运之位置

（就无形资产及于联营公司之投资而

言）。

主要客户之资料

截至二零二五年及二零二四年三月

三十一日止年度，来自对本集团收入

贡献达10%以上之个别客户之收入

如下：

* 相应收入于各自年度并无单独对本

集团收入贡献10%以上。

8. SEGMENT INFORMATION (Continued)

GEOGRAPHICAL INFORMATION

The Group’s operations are mainly located and caried out in

Hong Kong. Acordingly, no geographical information related

to revenue has ben presented. The folowing table sets

out information about the Group’s property and equipment

and right-of-use asets, intangible asets and investments

in asociates (“specified non-curent asets”). The

geographical location of the specified non-curent asets is

based on the physical location of the aset (in the case of

property and equipment and right-of-use asets), and the

location of operations (in the case of intangible asets and

investments in asociates).

二零二四年

HK$’000

千港元

Hong Kong香港123,135

The PRC中国11,003

Republic of Seycheles塞舌尔共和国–

134,138

REVENUE FROM MAJOR CUSTOMERS

Revenue from customers which individualy contributed over

10% of the Group’s revenue during the years ended 31

March 2025 and 2024 is as folows:

二零二四年

HK$’000

千港元

Suply chain operations供应链运营

Customer A客户A–

Customer B客户B–

Securities brokerage证券经纪

Customer C客户C5,779

Customer D客户D5,670

* The coresponding revenue did not individualy contribute over

10% of the Group’s revenue in the respective year.

2025
二零二五年
HK$’000
千港元
504
11,964
(948)
2,068
–
373
13,961

2025
二零二五年
HK$’000
千港元
705
3
2,323
3,031

GoFintech Quantum Inovation Limited Anual Report 2025224

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

9. OTHER INCOME, NET

二零二四年

HK$’000

千港元

Fair value gain on investments

in artworks, net

艺术品投资之公平值

收益净额–

Interest revenue from financial institutions金融机构利息收入7,259

Exchange los, net汇兑亏损净额(279)

Gain on disposal of a subsidiary出售一间附属公司之收益–

Gain on bargain purchase of

an asociate

联营公司之议价购买收益

9,676

Sundry income (note)杂项收入（附注）1,016

17,672

Note: During the year ended 31 March 2025, the Group

recognised government grants of HK$nil (2024:

HK$756,000) in respect of seting up of open-ended fund

companies in Hong Kong.

10. FINANCE COSTS

二零二四年

HK$’000

千港元

Interests on lease liabilities租赁负债之利息269

Interests on corporate bonds公司债券之利息1,730

Interests on borowings and others借贷之利息及其他3

2,002

9. 其他收入净额

附注：截至二零二五年三月三十一日

止年度，本集团就于香港成立开

放式基金公司确认政府补助零

港元（二零二四年：756,000港

元）。

10. 融资成本

2025
二零二五年
HK$’000
千港元
–
86
11
702
799

国富量子创新有限公司二零二五年报225

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

11. 所得税开支

截至二零二五年三月三十一日止年

度，香港利得税拨备按年内估计应

课税溢利之16.5%（二零二四年：

16.5%）拨备。

截至二零二五年三月三十一日止年

度，本集团就中国业务作出的所得

税拨备乃根据现有法律、诠释及惯例

就估计应课税溢利按25%（二零二四

年：25%）的税率计算。

11. INCOME TAX EXPENSE

二零二四年

HK$’000

千港元

Curent tax – Hong Kong Profits Tax即期税项–香港利得税

– Under provision in prior years– 过往年度拨备不足38

– Provision for the year– 本年度拨备–

Curent tax – PRC Enterprise Income Tax即期税项－中国企业所得税

– Provision for the year– 本年度拨备7

Defered tax (note 30)递延税项（附注30）–

Total income tax expense所得税开支总额45

Hong Kong Profits Tax has ben provided at 16.5% (2024:

16.5%) of the estimated asesable profit for the year ended

31 March 2025.

Income tax provision in respect of operations in the PRC

has ben calculated at a tax rate of 25% (2024: 25%) on

the estimated asesable profit for the year ended 31 March

2025, based on existing legislation, interpretation and

practices in respect thereof.

2025
二零二五年
HK$’000
千港元
(1,726)
(285)
11,198
(5,262)
(271)
(5,468)
714
(161)
–
334
799

GoFintech Quantum Inovation Limited Anual Report 2025226

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

11. 所得税开支

（续）

所得税开支可与除税前亏损乘以香

港利得税率的乘积对账如下：

于二零二五年三月三十一日，本集团

有估计未动用税项亏损877,695,000

港元（二零二四年：914,036,000港

元）可供抵销未来溢利（可无限期结

转），估计未动用税务亏损须香港税

务局同意。由于无法预测未来溢利来

源，并无就该等估计未动用税项亏损

确认递延税项资产。

11. INCOME TAX EXPENSE (Continued)

The reconciliation betwen the income tax expense and the

product of los before tax multiplied by Hong Kong Profits

Tax rate is as folows:

二零二四年

HK$’000

千港元

Los before tax除税前亏损(30,634)

Tax at Hong Kong Profits Tax rate of

16.5% (2024: 16.5%)

按香港利得税率16.5%

（二零二四年：16.5%）

计算之税项(5,055)

Tax efect of expenses not deductible不可扣税开支之税务影响2,406

Tax efect of incomes not taxable免税收入之税务影响(3,611)

Tax efect of share of (profits)/loses of

asociates

应占联营公司（溢利）╱

亏损之税务影响410

Tax efect of utilisation of tax loses not

recognised in previous years

动用过往年度未确认

税务亏损之税务影响(470)

Tax efect of tax loses not recognised未确认税务亏损之税务影响6,184

Tax efect of temporary diferences

not recognised

未确认暂时差额之税务影响

–

Under provision in prior years过往年度拨备不足38

Efect of diferent tax rates of

subsidiaries operating in

other jurisdictions

于其他司法权区营运之

附属公司不同税率之

影响143

Income tax expense所得税开支45

As at 31 March 2025, the Group had estimated unused

tax loses of HK$877,695,000 (2024: HK$914,036,000)

available for ofset against future profits which may be

caried forward indefinitely, the estimated unused tax loses

are subject to the agrement by the Hong Kong Inland

Revenue Department. No defered tax aset has ben

recognised in respect of such estimated unused tax loses

due to unpredictability of future profit streams.

2025
二零二五年
HK$’000
千港元
31,931
39,443
1,193
72,567
(1,582)
70,985

国富量子创新有限公司二零二五年报227

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

11. 所得税开支

（续）

于二零二五年三月三十一日，来自中

国若干附属公司之估计未动用税项

亏损9,051,000港元（二零二四年：

12,125,000港元）将于二零二六年至

二零三零年（二零二四年：二零二五

年至二零二九年）到期。

12. 年度亏损

本集团的年度亏损乃经扣除以下各

项后呈列：

11. INCOME TAX EXPENSE (Continued)

As at 31 March 2025, estimated unused tax loses of

HK$9,051,000 (2024: HK$12,125,000) atributable to certain

subsidiaries in the PRC wil expire in 2026 to 2030 (2024:

2025 to 2029).

12. LOS FOR THE YEAR

The Group’s los for the year is stated after charging the

folowing:

二零二四年

HK$’000

千港元

Staf costs (including directors’

emoluments):

员工成本（包括董事

酬金）：

– Salaries and alowances– 薪金及津贴35,846

– Equity-setled share-based payments– 以权益结算之股份支付306

– Retirement benefit scheme contributions– 退休福利计划供款1,181

37,333

Les: Staf costs included in

cost of sales and services

减：计入销售及服务成本

之员工成本(1,599)

35,734

2025
二零二五年
HK$’000
千港元
900
400
1,029
301
1,251
8,840
238
984
100
3,849
47
913
248
1,051
3,268
4,043
27,462

GoFintech Quantum Inovation Limited Anual Report 2025228

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

12. 年度亏损

（续）

本集团的年度亏损乃经扣除以下各

项后呈列：（续）

12. LOS FOR THE YEAR (Continued)

The Group’s los for the year is stated after charging the

folowing: (Continued)

二零二四年

HK$’000

千港元

Other operating expenses:其他经营开支：

Auditor’s remuneration核数师酬金

– Audit services－核数服务800

– Non-audit services－非核数服务240

Anouncement and listing fe公告及上市费用1,134

Bank charges银行费用133

Computer expenses电脑费用1,207

Depreciation折旧1,888

Entertainment应酬费707

Information and comunication fe信息及通讯费1,373

Short-term lease expenses短期租赁开支100

Legal and profesional fe法律及专业费6,387

Membership fe会员费用42

Rates and building management fe差饷及楼宇管理费808

Telecomunication fe电信费319

Transaction costs交易费3,016

Traveling expenses差旅开支413

Others其他2,602

21,169

Year ended 31 March 2025
截至二零二五年三月三十一日止年度
Fees	Salaries and other benefits	Equity-settled share-based payments	Retirement benefit scheme contributions	Total
袍金	薪金及其他福利	以权益结算之股份支付	退休福利计划供款	总计
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元
120	824	2,386	18	3,348
66	11	–	4	81
180	–	–	–	180
180	–	–	–	180
180	–	–	–	180
360	–	113	–	473
180	–	113	–	293
66	–	–	–	66
180	–	113	–	293
1,512	835	2,725	22	5,094

国富量子创新有限公司二零二五年报229

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

13. 董事、最高行政人员及

五名最高薪雇员之酬金

根据适用的上市规则规定披露的董

事及最高行政人员酬金如下：

13. DIRECTORS’, CHIEF EXECUTIVES’

AND FIVE HIGHEST PAID

EMPLOYES’ EMOLUMENTS

Directors’ and chief executives’ emoluments, disclosed

pursuant to the aplicable Listing Rules, are as folows:

Name of directors

董事姓名

Notes

附注

Executive Directors执行董事

SUN Qing孙青

Non-executive Directors非执行董事

HAN Hanting韩瀚霆a

HUA Yang华旸b

LI Chunguang李春光c

NIE Riming聂日明d

Independent non-executive Directors独立非执行董事

CHAN Kin Sang陈健生e

CHIU Kung Chik赵公直

LI Gaofeng李高峰f

LUI Mei Ka雷美嘉g

GoFintech Quantum Inovation Limited Anual Report 2025230

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

13. 董事、最高行政人员及

五名最高薪雇员之酬金

（续）

根据适用的上市规则规定披露的董

事及最高行政人员酬金如下：（续）

13. DIRECTORS’, CHIEF EXECUTIVES’

AND FIVE HIGHEST PAID

EMPLOYES’ EMOLUMENTS (Continued)

Directors’ and chief executives’ emoluments, disclosed

pursuant to the aplicable Listing Rules, are as folows:

(Continued)

Year ended 31 March 2024

截至二零二四年三月三十一日止年度

Name of directorsFes

Salaries

and other

benefits

Equity-setled

share-based

payments

Retirement

benefit scheme

contributionsTotal

董事姓名袍金

薪金及

其他福利

以权益结算

之股份支付

退休福利

计划供款总计

NotesHK$’000HK$’000HK$’000HK$’000HK$’000

附注千港元千港元千港元千港元千港元

Executive Directors执行董事

LIU Zhiwei柳志伟h1103,190–173,317

LIU Haoyuan柳昊远i56334–8398

SUN Qing孙青12096514181,117

Non-executive Directors非执行董事

HAN Hanting韩瀚霆a18032–11223

HUA Yang华旸b1251,385–171,527

LI Chunguang李春光c26–26

NIE Riming聂日明d76–76

Independent non-executive Directors独立非执行董事

CHAN Kin Sang陈健生e196–196

CHIU Kung Chik赵公直180–180

LI Gaofeng李高峰f180–180

LUI Mei Ka雷美嘉g96–96

1,3455,90614717,336

国富量子创新有限公司二零二五年报231

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

13. 董事、最高行政人员及

五名最高薪雇员之酬金

（续）

根据适用的上市规则规定披露的董

事及最高行政人员酬金如下：（续）

附注：

(a) 于二零二四年八月十二日退任非执

行董事。

(b) 于二零二四年二月二十八日辞任首

席执行官。

执行董事。

(d) 于二零二三年十月三十日获委任为

非执行董事。

(e) 于二零二四年二月二十八日获委任

为董事会主席。

(f) 于二零二四年八月十二日退任独立

非执行董事。

(g) 于二零二三年九月十九日获委任为

独立非执行董事。

(h) 于二零二四年二月二十八日辞任执

行董事及董事会主席。

(i) 于二零二三年九月十九日退任执行

董事。

13. DIRECTORS’, CHIEF EXECUTIVES’

AND FIVE HIGHEST PAID

EMPLOYES’ EMOLUMENTS (Continued)

Directors’ and chief executives’ emoluments, disclosed

pursuant to the aplicable Listing Rules, are as folows:

(Continued)

Notes:

(a) Retired as non-executive director with efect from 12 August

2024.

(b) Resigned as the chief executive oficer with efect from 28

February 2024.

(d) Apointed as a non-executive director with efect from 30

October 2023.

(e) Apointed as the chairman of the Board with efect from 28

February 2024.

(f) Retired as independent non-executive director with efect

from 12 August 2024.

(g) Apointed as an independent non-executive director with

efect from 19 September 2023.

(h) Resigned as an executive director and chairman of the Board

with efect from 28 February 2024.

(i) Retired as an executive director with efect from 19

September 2023.

2025
二零二五年
HK$’000
千港元
3,926
520
22,480
90
27,016

2025
二零二五年
–
–
1
1
1
1
4

GoFintech Quantum Inovation Limited Anual Report 2025232

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

13. 董事、最高行政人员及

五名最高薪雇员之酬金

（续）

截至二零二五年及二零二四年三月

三十一日止年度，概无任何董事放弃

或同意放弃任何酬金之安排。

年内本集团五名最高薪人士中包括

一名（二零二四年：两名）本公司董

事，彼等之酬金已于上述所列之分析

中反映。余下四人（二零二四年：三

人）之酬金如下：

酬金介乎以下范围：

年内，本集团概无支付酬金予任何董

事或最高薪人士作为招揽加盟或加

盟本集团时之奖励或作为离职补偿。

13. DIRECTORS’, CHIEF EXECUTIVES’

AND FIVE HIGHEST PAID

EMPLOYES’ EMOLUMENTS (Continued)

There was no arangement under which any directors waived

or agred to waive any remunerations for the years ended

31 March 2025 and 2024.

The five individuals whose emoluments were the highest in

the Group for the year included, one (2024: two) directors

of the Company whose emoluments are reflected in the

analysis presented above. The emoluments of the remaining

four (2024: thre) individuals are as folows:

二零二四年

HK$’000

千港元

Salaries, alowances and other benefits薪金、津贴及其他福利4,650

Discretionary bonuses酌情花红1,903

Equity-setled share-based payments以权益结算之股份支付5

Retirement benefit scheme contributions退休福利计划供款35

6,593

The emoluments fel within the folowing bands:

Number of individuals

人数

二零二四年

HK$1,000,001 to HK$1,500,0001,000,001港元至1,500,000港元1

HK$2,000,001 to HK$2,500,0002,000,001港元至2,500,000港元1

HK$2,500,001 to HK$3,000,0002,500,001港元至3,000,000港元–

HK$3,000,001 to HK$3,500,0003,000,001港元至3,500,000港元1

HK$10,000,001 to HK$10,500,00010,000,001港元至10,500,000港元–

HK$10,500,001 to HK$11,000,00010,500,001港元至11,000,000港元–

During the year, no emoluments were paid by the Group to

any of the directors or highest paid individuals as inducement

to join or upon joining the Group or as compensation for los

of ofice.

2025
二零二五年
HK$’000
千港元
(2,525)

2025
二零二五年
’000
千股
6,668,024

国富量子创新有限公司二零二五年报233

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

14. 股息

截至二零二五年三月三十一日止年

度概无派付或建议派付任何股息，自

本报告年度末以来亦无建议派付任

何股息（二零二四年：无）。

15. 每股亏损

本公司拥有人应占之每股基本及摊

薄亏损，乃按以下数据计算：

截至二零二五年及二零二四年三月

三十一日止年度，所有潜在普通股具

反摊薄效应。

14. DIVIDEND

No dividend was paid or proposed during the year ended 31

March 2025, nor has any dividend ben proposed since the

end of the reporting year (2024: nil).

15. LOS PER SHARE

The calculation of the basic and diluted los per share

atributable to owners of the Company is based on the

folowing:

二零二四年

HK$’000

千港元

Los亏损

Los for the purpose of calculating basic

and diluted los per share

用作计算每股基本及

摊薄亏损之亏损(30,679)

二零二四年

’000

千股

Number of shares股份数目

Weighted average number of ordinary

shares for the purpose of calculating

basic and diluted los per share

用作计算每股基本及

摊薄亏损之普通股

加权平均数3,381,332

The efects of al potential ordinary shares are anti-dilutive

for the years ended 31 March 2025 and 2024.

4,984	1,144	1,462	23,663	31,253
2,229	–	2,240	828	5,297
7,213	1,144	3,702	24,491	36,550

4,984	1,144	1,462	9,033	16,623
595	–	373	7,872	8,840
1,089	–	–	2,315	3,404
6,668	1,144	1,835	19,220	28,867
545	–	1,867	5,271	7,683

GoFintech Quantum Inovation Limited Anual Report 2025234

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

16. 物业及设备以及使用权

资产

附注：租赁协议的固定期限通常为2至

3年。租期按个别基准磋商，并

无施加任何契诺，且租赁资产不

得用作借款抵押。

16. PROPERTY AND EQUIPMENT AND

RIGHT-OF-USE ASETS

Property and equipment

Right-of-use

asetsTotal

物业及设备使用权资产总计

Leasehold

improvements

Ofice

equipment

Motor

vehicles

租赁物业装修办公室设备汽车

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

(Note)

（附注）

Cost成本

At 1 April 2023于二零二三年四月一日4,9841,1441,46218,17725,767

Aditions添置–22,65822,658

Disposals/writen of出售╱撇销–(17,172)(17,172)

At 31 March 2024 and

1 April 2024

于二零二四年三月三十一日

及二零二四年四月一日

Aditions添置

At 31 March 2025于二零二五年三月三十一日

Acumulated depreciation and

impairment

累计折旧及减值

At 1 April 2023于二零二三年四月一日4,9841,1441,46218,17725,767

Charge for the year年内扣除–1,8881,888

Disposals/writen of出售╱撇销–(17,172)(17,172)

Impairment los减值亏损–6,1406,140

At 31 March 2024 and

1 April 2024

于二零二四年三月三十一日

及二零二四年四月一日

Charge for the year年内扣除

Impairment los减值亏损

At 31 March 2025于二零二五年三月三十一日

Carying amount账面值

At 31 March 2025于二零二五年三月三十一日

At 31 March 2024于二零二四年三月三十一日–14,63014,630

Note: Lease agrements are typicaly made for fixed periods of 2

to 3 years. Lease term is negotiated on an individual basis,

does not impose any covenant and the leased asets may

not be used as security for borowing purposes.

国富量子创新有限公司二零二五年报235

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

16. 物业及设备以及使用权

资产（续）

本集团于二零二五年及二零二四年

对其物业及设备以及使用权资产的

可收回金额进行审阅，乃由于营商环

境充满挑战及全球资本市场低迷导

致投资者行为审慎。该等资产乃用于

本集团之企业融资、资产管理、放债、

经纪及孖展融资分部。审阅导致确认

减值亏损3,404,000港元（二零二四

年：6,140,000港元），已于损益确

认。相关资产的可收回金额7,683,000

港元（二零二四年：14,630,000港元）

乃根据其使用价值厘定，计算所用之

现金流量预测乃基于涵盖五年期间

之财政预算，使用零增长率（基于相

关行业之增长预测且不超过相关行

业之平均长期增长率）推算自报告期

末起五年期间后的现金流量。所用的

贴现率介乎11.93%至14.39%（二零

二四年：11.93%至14.39%）。计算使

用价值所用之其他主要假设与现金

流入及流出（包括预算销售额及预算

纯利率）的估计有关。该估计乃根据

该单位之过往表现及管理层对市场

发展之预期而定。

16. PROPERTY AND EQUIPMENT AND

RIGHT-OF-USE ASETS (Continued)

The Group caried out reviews of the recoverable amount of

its property and equipment and right-of-use asets in 2025

and 2024 due to chalenging busines environment and

prudent behaviours of investors as a result of global capital

market downturn. These asets are used in the Group’s

corporate finance, aset management, money lending,

brokerage and margin financing segments. The reviews

led to recognition of impairment los of HK$3,404,000

(2024: HK$6,140,000) that has ben recognised in profit

or los. The recoverable amount of the relevant asets of

HK$7,683,000 (2024: HK$14,630,000) has ben determined

on the basis of their value in use using cash flow projections

based on financial budgets covering five-year period, zero

growth rate, which is based on relevant industries growth

forecasts and does not exced average long-term growth

rate for relevant industries, is aplied to extrapolate the cash

flows beyond five-year period from the end of the reporting

period. The discount rates used were 11.93-14.39 (2024:

11.93-14.39) per cent. Other key asumptions for the value

in use calculation related to the estimation of cash inflows

and outflows which include budgeted sales and budgeted

net profit margin. This estimation is determined based on the

unit’s past performance and management’s expectation for

the market development.

Cryptocurrencies	Club membership	License right	Total
加密货币	会籍	牌照权	总计
HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元
–	6,610	2,261	8,871
36,001	–	–	36,001
71	–	–	71
36,072	6,610	2,261	44,943
–	–	2,261	2,261
36,072	6,610	–	42,682

GoFintech Quantum Inovation Limited Anual Report 2025236

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

17. INTANGIBLE ASETS

Cost成本

At 1 April 2023,

31 March 2024

and 1 April 2024

于二零二三年四月一日、

二零二四年三月三十一日

及二零二四年四月一日

Aditions添置

Acquisition of subsidiary收购附属公司

At 31 March 2025于二零二五年三月三十一日

Acumulated impairment累计减值

At 1 April 2023,

31 March 2024,

1 April 2024 and

31 March 2025

于二零二三年四月一日、

二零二四年三月三十一日、

二零二四年四月一日及

二零二五年三月三十一日

Carying amount账面值

At 31 March 2025于二零二五年三月三十一日

At 31 March 2024于二零二四年三月三十一日–6,610–6,610

The Group’s club membership is asesed as having

indefinite useful life because there is no time limit that the

Group can enjoy the services provided by those clubs.

The license right represents a right to conduct aset

management busines in Hong Kong, and has no

foreseable limit to the period over which the Group can use

to generate net cash flows. As a result, the license right is

considered as having indefinite useful life.

The Directors conducted review on the recoverable amount

of the Group’s license right and determined that the

recoverable amount was lower than its carying amount,

therefore, the carying amount of the license right was fuly

impaired.

17. 无形资产

本集团的会籍被评定为具有无限可

使用年期，原因为本集团可享受该等

会所提供的服务并无时间限制。

牌照权指可于香港经营资产管理业

务的权利，本集团可使用以产生现金

流量净额的期间并无可预见的限制。

故此，牌照权被视为具有无限可使用

年期。

董事就本集团牌照权之可收回金额

进行审阅，确定可收回金额低于其账

面值，因此牌照权之账面值已悉数减

值。

2025
二零二五年
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%

国富量子创新有限公司二零二五年报237

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

18. 附属公司

于二零二五年三月三十一日，主要附

属公司之详情如下：

18. SUBSIDIARIES

Particulars of the principal subsidiaries as at 31 March 2025

are as folows:

Name of subsidiary

Place of

incorporation/

registration

Place of

operation

Isued and

paid up

capital

Percentage of ownership

interest and voting

power held by the

Company

Principal

activities

附属公司名称注册成立╱注册地点经营地点已发行及缴足资本

本公司所持拥有权益及

投票权百分比主要业务

二零二四年

Directly held subsidiaries直接持有的附属公司

Galaxy Way Development LimitedBritish Virgin Islands

(“BVI”)

Hong Kong1 ordinary share of US$1 each100%Equity investment

利威发展有限公司英属处女群岛

（「英属处女群岛」）

香港1股普通股每股１美元股权投资

Marvel Champion Investment LimitedBVIHong Kong1 ordinary share of US$1 each100%Equity investment

满冠投资有限公司英属处女群岛香港1股普通股每股１美元股权投资

Indirectly held subsidiaries间接持有的附属公司

Fortune (HK) Securities LimitedHong KongHong KongHK$310,000,000100%Provision of securities brokerage

and margin financing services

富强证券有限公司香港香港310,000,000港元提供证券经纪及孖展融资服务

Fortune Aset Management LimitedHong KongHong KongHK$74,000,000100%Provision of aset management

services

富强资产管理有限公司香港香港74,000,000港元提供资产管理服务

Fortune Finance LimitedHong KongHong KongHK$10,000100%Provision of money lending services

富强财务有限公司香港香港10,000港元提供放债服务

Fortune Financial Capital LimitedHong KongHong KongHK$36,700,000100%Provision of corporate finance

services

富强金融资本有限公司香港香港36,700,000港元提供企业融资服务

Fortune Case LimitedHong KongHong KongHK$1100%Provision of corporate administrative

services to group companies

福骥有限公司香港香港1港元向集团公司提供企业行政服务

富强咨询服务（深圳）有限公司The PRCThe PRCRegistered capital of

RMB500,000

100%Equity investment

中国中国注册资本人民币500,000元股权投资

富强资管（深圳）股权投资基金管理有限公司The PRCThe PRCRegistered capital of

RMB30,000,000

100%Provision of aset management

services

中国中国注册资本人民币30,000,000元提供资产管理服务

嘉兴富强瑞益股权投资合伙企业（有限合伙）The PRCThe PRCRegistered capital of

RMB10,000,000

100%Equity investment

中国中国注册资本人民币10,000,000元股权投资

国富创新通达国际贸易（深圳）有限公司The PRCThe PRCRegistered capital of

RMB500,000

0%Sales of comodities

中国中国注册资本人民币500,000元商品销售

2025
二零二五年
HK$’000
千港元
2,987,435
4,052
2,991,487

GoFintech Quantum Inovation Limited Anual Report 2025238

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

18. 附属公司

（续）

富强咨询服务（深圳）有限公司、富

强资管（深圳）股权投资基金管理有

限公司及国富创新通达国际贸易（深

圳）有限公司为于中国成立的外商独

资企业。

上表载列董事认为主要影响本集团

业绩或资产及负债之本公司附属公

司。董事认为，载列其他附属公司之

详情将会导致资料过于冗长。

19.于联营公司之投资

18. SUBSIDIARIES (Continued)

富强咨询服务（深圳）有限公司, 富强资管（深圳）股权投

资基金管理有限公司 and 国富创新通达国际贸易（深圳）

有限公司 are wholy-owned foreign enterprises established

in the PRC.

The above table lists the subsidiaries of the Company which,

in the opinion of the directors, principaly afected the results

or asets and liabilities of the Group. To give details of other

subsidiaries would, in the opinion of the Directors, result in

particular excesive length.

19. INVESTMENTS IN ASOCIATES

二零二四年

HK$’000

千港元

Listed and unlisted investments 上市及非上市投资

– Share of net asets－分占资产净值103,495

– Godwil－商誉9,403

112,898

2025
二零二五年
29.13%
25.00%
34.00%

2025
二零二五年
29.13%
33.00%
34.00%

国富量子创新有限公司二零二五年报239

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

19.于联营公司之投资

（续）

下表载列联营公司详情：

附注：于二零二四年三月三十一日，本

集团拥有华科智能投资少于20%

的股权。

于二零二四年十月十八日，本集团自

柳志伟博士、Trenda Capital Pte. Ltd.

及Caitex Technology Holdings Limited

收购华科智能投资全部已发行股本

之26.15%。柳志伟博士为本公司之

主要股东。此外，柳志伟博士实益拥

有Trenda Capital Pte. Ltd.及Caitex

Technology Holdings Limited之全部

已发行股本。于完成后，本集团实益

拥有华科智能投资全部已发行股本

之29.13%。

本集团重大联营公司（按权益法于综

合财务报表列账）之财务资料概要于

下文载述。所呈列之财务资料概要乃

基于根据香港财务报告准则会计准

则编制的该联营公司财务报表。

19. INVESTMENTS IN ASOCIATES

(Continued)

Set out below are the particulars of the asociates:

Name of entity

实体名称

Principal place

of busines

主要营业地点

Place of

incorporation

注册成立地点

Percentage of nominal

value of isued capital

held by the Group

本集团持有已发行

股本面值百分比

Proportion of voting

right held by the Group

at board level

本集团所持董事会

投票权比例

Principal activities

主要业务

二零二四年二零二四年

Wealthink AI-Inovation Capital Limited

(“Wealthink AI”)

Hong KongHong KongNoteNoteInvestment holding

华科智能投资有限公司

（「华科智能投资」）

香港香港附注附注投资控股

Starlight Financial Holdings Limited

(“Starlight Group”)

Hong KongHong Kong25.00%33.00%Loan financing and advisory

services

中国星火金融控股有公司

（「星火集团」）

香港香港贷款融资及顾问服务

BA Fintech Lab LimitedHong KongCayman Islands34.00%34.00%Aset management

香港开曼群岛资产管理

Note: As at 31 March 2024, the Group owned les than 20% of

the equity interest of Wealthink AI.

On 18 October 2024, the Group acquired 26.15% of the

entire isued capital of the Wealthink AI from Dr. Liu Zhiwei,

Trenda Capital Pte. Ltd. and Caitex Technology Holdings

Limited. Dr. Liu Zhiwei, is a substantial shareholder of

the Company. Furthermore, Dr. Liu Zhiwei is beneficialy

interested in the entire isued share capital of both Trenda

Capital Pte. Ltd. and Caitex Technology Holdings Limited.

Upon the completion, the Group is beneficialy interested in

29.13% of the entire isued share of Wealthink AI.

The sumarised financial information in respect of the

Group’s material asociate, which is acounted for in the

consolidated financial statements using the equity method

is set out below. The sumarised financial information

presented is based on the HKFRS Acounting Standards

financial statements of the asociate.

2025
二零二五年
HK$’000
千港元
5,299,231
5,369,156
(717,908)
(2,875)
9,947,604
2,896,923

2025
二零二五年
HK$’000
千港元
144,170
36,996
(101,676)
(64,680)

GoFintech Quantum Inovation Limited Anual Report 2025240

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

19.于联营公司之投资

（续）

19. INVESTMENTS IN ASOCIATES

(Continued)

Wealthink AI华科智能投资

At 31 March于三月三十一日

Non-curent asets非流动资产

Curent asets流动资产

Curent liabilities流动负债

Non-curent liabilities非流动负债

Net asets资产净值

The Group’s share of net asets and

carying amount of interests

本集团分占资产净值及

权益之账面值

Wealthink AI华科智能投资

For the period from the date of completion

of the acquisition to 31 March

从收购完成日期至

三月三十一日止期间

Revenue收入

Profit溢利

Other comprehensive expense其他全面开支

Total comprehensive income全面收入总额

2025
二零二五年
HK$’000
千港元
94,564
(9,134)
(980)
(10,114)

2025
二零二五年
HK$’000
千港元
129,762
285,324
170,844
12
585,942
285,751
300,191
585,942

国富量子创新有限公司二零二五年报241

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

19.于联营公司之投资

（续）

下表显示本集团合共应占所有个别

非重大联营公司（按权益法列账）的

金额。

20. 按公平值列入损益账之

投资

19. INVESTMENTS IN ASOCIATES

(Continued)

The folowing table shows, in agregate, the Group’s share

of the amounts of al individualy imaterial asociates that

are acounted for using the equity method.

二零二四年

HK$’000

千港元

At 31 March于三月三十一日

Share of carying amounts of interests分占权益之账面值112,898

Year ended 31 March截至三月三十一日止年度

Share of los for the year分占年内亏损(2,483)

Share of other comprehensive expense

for the year分占年内其他全面开支(4,506)

Share of total comprehensive expense

for the year分占年内全面开支总额(6,989)

20. INVESTMENTS AT FAIR VALUE

THROUGH PROFIT OR LOS

二零二四年

HK$’000

千港元

Equity securities listed in Hong Kong于香港上市之股本证券86,908

Unlisted equity instruments非上市股本工具79,769

Fund investments基金投资86,569

Derivative financial instruments衍生金融工具27

253,273

Analysed as:分析如下：

– Non-curent asets– 非流动资产79,769

– Curent asets– 流动资产173,504

253,273

2025
二零二五年
HK$’000
千港元
443,000

2025
二零二五年
HK$’000
千港元
82,479
68,140
150,619
–
150,619
150,619

GoFintech Quantum Inovation Limited Anual Report 2025242

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

21. 艺术品投资

22. 应收贷款及贸易应收账

款

21. INVESTMENTS IN ARTWORKS

二零二四年

HK$’000

千港元

Valuable colections held for

investment, at fair value

持作投资之珍贵藏品，

按公平值–

22. LOAN AND TRADE RECEIVABLES

二零二四年

NotesHK$’000

附注千港元

Loan receivables应收贷款(a)110,576

Trade receivables贸易应收账款(b)2,921

113,497

Analysed as:分析如下：

– Non-curent asets－非流动资产13,500

– Curent asets－流动资产99,997

113,497

2025
二零二五年
HK$’000
千港元
84,170
(1,691)
82,479
–
82,479
82,479

国富量子创新有限公司二零二五年报243

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

22. 应收贷款及贸易应收账

款（续）

附注：

(a) 应收贷款

于二零二五年三月三十一日，未偿

还应收贷款总额（扣除预期信贷亏

损）为82,479,000港元（二零二四

年：110,576,000港元）。共包括四

笔（二零二四年：五笔）未偿还贷

款，相关详情如下：

(i) 一笔未偿还本金为零港元（二

零二四年：13,500,000港元）

之有抵押贷款，以联交所上市

公司股份之证券账户押记作

抵押，贷款年利率为8%，将于

十二个月（二零二四年：两年）

内到期偿还；

22. LOAN AND TRADE RECEIVABLES

(Continued)

Notes:

(a) LOAN RECEIVABLES

二零二四年

HK$’000

千港元

Loan receivables应收贷款112,267

Les: expected credit loses减：预期信贷亏损(1,691)

Carying amount账面值110,576

Analysed as:分析如下：

– Non-curent asets－非流动资产13,500

– Curent asets－流动资产97,076

110,576

As at 31 March 2025, the amount of total outstanding

loan receivables, net of expected credit loses, was

HK$82,479,000 (2024: HK$110,576,000). There are four

(2024: five) outstanding loans with their respective portfolios

detailed as folows:

(i) one secured loan with an outstanding principal amount

of HK$nil (2024: HK$13,500,000), and it is secured by

a securities acount charge over shares of companies

listed on the Stock Exchange. It bears an interest rate

of 8% per anum (“p.a.”) and is due for repayment

within twelve months (2024: 2 years);

GoFintech Quantum Inovation Limited Anual Report 2025244

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

22. 应收贷款及贸易应收账

款（续）

附注：（续）

(a) 应收贷款（续）

(i) 两笔未偿还本金总额为零港

元（二零二四年：90,000,000

港元）之无抵押贷款，年利率

均为15%，将于十二个月内到

期偿还；

(i) 一笔未偿还本金为5,000,000

港元（二零二四年：5,000,000

港元）之有抵押按揭贷款，以

位于香港之商业物业之第一

法定押记作抵押，已逾期。贷

款年利率为13%；

(iv) 一笔未偿还本金为3,000,000

港元（二零二四年：3,000,000

港元）之无抵押贷款，乃由一

名个人提供担保。贷款年利率

为6%，须于二零二六年一月

十四日偿还；

(v) 一笔未偿还本金为25,000,000

港元（二零二四年：无）之有

抵押贷款，以联交所上市公司

股份之证券账户押记作抵押，

贷款年利率为9%，将于十二

个月内到期偿还；及

(vi) 一笔未偿还本金为50,000,000

港元（二零二四年：无）之无

抵押贷款，由一名个人提供担

保。贷款年利率为8%，将于

十二个月内到期偿还。

22. LOAN AND TRADE RECEIVABLES

(Continued)

Notes: (Continued)

(a) LOAN RECEIVABLES (Continued)

(i) two unsecured loans with an agregate outstanding

principal amount of HK$nil (2024: HK$90,000,000).

Both loans bear an interest rate of 15% p.a. and are

due for repayment within twelve months;

(i) one secured mortgage loan with an outstanding

principal amount of HK$5,000,000 (2024:

HK$5,000,000), and it is secured by first legal charges

on comercial properties located in the Hong Kong and

has ben overdue for repayment. It bears an interest

rate of 13% p.a.;

(iv) one unsecured loan with an outstanding principal

amount of HK$3,000,000 (2024: HK$3,000,000) and it

is guaranted by an individual person. This loan bears

an interest rate of 6% p.a. and it is repayable on 14

January 2026;

(v) one secured loan with an outstanding principal amount

of HK$25,000,000 (2024: nil), and it is secured by a

securities acount charge over shares of companies

listed on the Stock Exchange. It bears an interest rate

of 9% p.a. and is due for repayment within twelve

months; and

(vi) one unsecured loan with an outstanding principal

amount of HK$50,000,000 (2024: nil) and it is

guaranted by an individual person. This loan bears

interest rate of 8% p.a. and is due for repayment within

twelve months.

2025
二零二五年
HK$’000
千港元
334
435
81,710
–
82,479

国富量子创新有限公司二零二五年报245

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

22. 应收贷款及贸易应收账

款（续）

附注：（续）

(a) 应收贷款（续）

就上述第(i)项而言，该笔贷款已逾

期。本公司及本公司之全资附属公

司富强财务有限公司（「富强财务」）

已取得法院命令，要求借款人交出

抵押物业的空置管有权。本公司与

富强财务正在执行法院命令，以确

保该等物业的管有权。

就上述第(iv)项而言，已于二零二四

年十一月与借款人签订贷款和解协

议（「该协议」）。根据该协议，还款

日期已延长至二零二六年一月，年

利率已由12%降至6%。所有针对

借款人的法律诉讼已暂停但并未撤

回。

富强财务已对第(i)项所述借款人

展开追讨行动，要求相关已抵押物

业的租户完成物业强制执行程序。

至于第(iv)项所述的借款人，富强财

务亦已指示律师，若借款人违反该

协议，将立即重新启动所有已搁置

的索偿要求。

应收贷款（扣除预期信贷亏损）基

于贷款发放日期之账龄分析如下：

22. LOAN AND TRADE RECEIVABLES

(Continued)

Notes: (Continued)

(a) LOAN RECEIVABLES (Continued)

With respect to item (i) mentioned above, the loan is overdue

for repayment. The Company and Fortune Finance Limited

(“Fortune Finance”), a wholy-owned subsidiary of the

Company, obtained a court order requiring the borower to

deliver vacant posesion of the charged properties. The

Company and Fortune Finance are implementing the court

order to secure posesion of the properties.

With respect to item (iv) mentioned above, a Loan Setlement

Agrement (the “Agrement”) has ben executed with the

borower in November 2024. Pursuant to the Agrement,

repayment date has ben extended to January 2026 and the

interest rate has ben reduced from 12% p.a. to 6% p.a. Al

legal actions against the borower have ben stayed but not

withdrawn.

Fortune Finance has initiated recovering actions on the

borower stated under item (i) by requiring the tenants of

the charged properties to finalize property enforcement. For

the borower stated under item (iv), Fortune Finance has also

instructed solicitors to imediately reactivate al stayed claims

if the borower breaches the Agrement.

Ageing analysis of the loan receivables, based on the loan

drawdown date, and net of expected credit loses, is as

folows:

二零二四年

HK$’000

千港元

Les than 30 days少于30日 90,767

31 to 90 days31至90日–

91 to 365 days91至365日13,500

Over 365 days超过365日6,309

110,576

109,253	3,014	112,267
93,491	240	93,731
(121,603)	(225)	(121,828)
81,141	3,029	84,170

GoFintech Quantum Inovation Limited Anual Report 2025246

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

22. 应收贷款及贸易应收账

款（续）

附注：（续）

(a) 应收贷款（续）

截至二零二五年三月三十一日的应

收贷款账龄分析（基于贷款发放日

期）载列如下：

应收贷款之结余总额变动如下：

22. LOAN AND TRADE RECEIVABLES

(Continued)

Notes: (Continued)

(a) LOAN RECEIVABLES (Continued)

An ageing analysis of the loan receivables as at 31 March

2025 based on loan drawdown date is set out below:

Within

90 days

Over 90 days

to up to

1 year

Over

1 year

90日以内90日至一年一年以上

Aproximate % of the loan

receivables

应收贷款之概约百分比

0.93%99.07%–

The movement of gros balance of loan receivables is as

folows:

Stage 1Stage 2Total

第一阶段第二阶段总额

HK$’000HK$’000HK$’000

千港元千港元千港元

At 1 April 2023于二零二三年四月一日5,05212,10117,153

Amounts writen of

as uncolectible

撇销为无法回收款项

–(5,609)(5,609)

Amounts originated产生之金额117,7631,278119,041

Amounts recovered or repaid

during the year

年内收回或偿还之金额

(13,562)(4,756)(18,318)

At 31 March 2024 and

1 April 2024

于二零二四年三月三十一日

及二零二四年四月一日

Amounts originated产生之金额

Amounts recovered or repaid

during the year

年内收回或偿还之金额

At 31 March 2025于二零二五年三月三十一日

–	1,691	1,691

2025
二零二五年
HK$’000
千港元
616
64,942
5,945
71,503
(3,363)
68,140

国富量子创新有限公司二零二五年报247

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

22. 应收贷款及贸易应收账

款（续）

附注：（续）

(a) 应收贷款（续）

应收贷款之预期信贷亏损变动如

下：

应收贷款于相关贷款协议指定日期

到期结算。

(b) 贸易应收账款

22. LOAN AND TRADE RECEIVABLES

(Continued)

Notes: (Continued)

(a) LOAN RECEIVABLES (Continued)

The movement of expected credit loses of loan receivables is

as folows:

Stage 1Stage 2Total

第一阶段第二阶段总额

HK$’000HK$’000HK$’000

千港元千港元千港元

At 1 April 2023于二零二三年四月一日–4,9064,906

Amounts writen of

as uncolectible

撇销为无法回收款项

–(5,609)(5,609)

Expected credit loses

recognised during the year

年内确认之预期信贷亏损

–2,3942,394

At 31 March 2024, 1 April 2024

and 31 March 2025

于二零二四年三月三十一日、

二零二四年四月一日及

二零二五年三月三十一日

The loan receivables are due for setlement at the date

specified in the respective loan agrements.

(b) TRADE RECEIVABLES

二零二四年

HK$’000

千港元

Trade receivables from securities

brokerage busines

来自证券经纪业务之

贸易应收账款

– margin clients－孖展客户572

Trade receivables from

other brokerage busines

来自其他经纪业务之

贸易应收账款–

Trade receivables from

other busineses

来自其他业务之贸易

应收账款5,530

6,102

Les: expected credit loses减：预期信贷亏损(3,181)

Carying amount账面值2,921

2025
二零二五年
HK$’000
千港元
250
88
100
2,144
2,582

GoFintech Quantum Inovation Limited Anual Report 2025248

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

22. 应收贷款及贸易应收账

款（续）

附注：（续）

(b) 贸易应收账款（续）

证券经纪业务所产生之来自香港结

算所之贸易应收账款偿付期限为买

卖日期后两个交易日。本集团向其

他业务的客户授予平均30日的信贷

期。

由于客户乃按往来账户基准列账，

且仅视乎条件或按本集团要求方须

偿还，故并无披露有关来自证券经

纪业务之贸易应收账款－孖展客户

及来自其他经纪业务之贸易应收账

款之账龄分析。董事认为，基于该

等应收款项之性质使然，账龄分析

并无额外价值。

基于发票日期及经扣除预期信贷亏

损，来自其他业务之贸易应收账款

之账龄分析如下：

22. LOAN AND TRADE RECEIVABLES

(Continued)

Notes: (Continued)

(b) TRADE RECEIVABLES (Continued)

The setlement terms of trade receivables from HKSC arising

from securities brokerage busines are two trading days after

trade date. The Group alows an average credit period of 30

days to its customers from other busineses.

No ageing analysis is disclosed for trade receivables from

securities brokerage busines – margin clients and trade

receivables from other brokerage busines as the clients

were caried on an open acount basis, and only fal due

on conditions or on demand by the Group. The Directors

consider that ageing analysis does not give aditional value in

the view of the nature of these receivables.

Ageing analysis of trade receivables from other busineses,

based on the invoice date, and net of expected credit loses

is as folows:

二零二四年

HK$’000

千港元

Les than 30 days少于30日392

31 to 60 days31至60日337

61 to 90 days61至90日–

Over 90 days90日以上1,622

Carying amount of trade receivables

from other busineses

来自其他业务之贸易应收账款

之账面值2,351

2025
二零二五年
HK$’000
千港元
3,181
182
–
3,363

国富量子创新有限公司二零二五年报249

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

22. 应收贷款及贸易应收账

款（续）

附注：（续）

(b) 贸易应收账款（续）

应收孖展客户之贸易账款以客户之

抵押证券作抵押，且本集团可酌情

变现有关抵押证券，以清偿任何按

彼等各自进行之证券交易所发出之

孖展补仓要求。应收孖展客户之贸

易账款可按要求偿还，并按商业利

率计息。于二零二五年三月三十一

日，贸易应收账款总额当中616,000

港元（二零二四年：570,000港元）

为计息，而其他贸易应收账款为不

计息。

贸易应收账款之预期信贷亏损对账

如下：

22. LOAN AND TRADE RECEIVABLES

(Continued)

Notes: (Continued)

(b) TRADE RECEIVABLES (Continued)

Trade receivables from margin clients are secured by the

clients’ pledged securities which could be realised at the

Group’s discretion to setle any margin cal requirements

imposed by their respective securities transactions. The trade

receivables from margin clients are repayable on demand

and bear interest at comercial rates. As at 31 March 2025,

included in the total trade receivables, HK$616,000 (2024:

HK$570,000) was interest bearing whereas other trade

receivables was non-interest bearing.

Reconciliation of expected credit loses on trade receivables:

二零二四年

HK$’000

千港元

At the begining of the year于年初14,604

Increase in expected credit loses

during the year

年内预期信贷亏损增加

3,640

Amounts writen of撇销款项(15,063)

At the end of the year于年末3,181

0%	0%	30%	49%	63%
250	88	142	799	4,666	5,945
–	–	(42)	(394)	(2,927)	(3,363)
250	88	100	405	1,739	2,582

GoFintech Quantum Inovation Limited Anual Report 2025250

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

22. 应收贷款及贸易应收账

款（续）

附注：（续）

(b) 贸易应收账款（续）

本集团采用香港财务报告准则第9

号「金融工具」规定的简化法对预

期信贷亏损计提拨备，该方法允许

使用存续期预期信贷亏损拨备。

为计量预期信贷亏损，来自其他业

务之贸易应收账款已按逾期天数进

行分组。预期信贷亏损亦计及前瞻

性资料，当中已虑经济环境整体变

化可能产生的影响。

22. LOAN AND TRADE RECEIVABLES

(Continued)

Notes: (Continued)

(b) TRADE RECEIVABLES (Continued)

The Group aplies the simplified aproach to provide the

expected credit loses prescribed by HKFRS 9 “Financial

Instruments”, which permits the use of the lifetime expected

credit loses provision.

To measure the expected credit loses, trade receivables

from other busineses have ben grouped based on the

days past due. The expected credit loses also incorporates

forward-loking information, which was taken into acount

the posible impacts asociated with the overal change in the

economic environment.

Curent

and within

30 days

past due

31 to

60 days

past due

61 to

90 days

past due

91 to

365 days

past due

Over

365 days

past dueTotal

即期及逾期

30日内

逾期

31至60日

逾期

61至90日

逾期

91至365日

逾期

超过365日总计

At 31 March 2025

于二零二五年三月三十一日

Expected credit loses rate预期信贷亏损率

Gros carying amount (HK$’000)总账面值（千港元）

Los alowance (HK$’000)亏损拨备（千港元）

At 31 March 2024

于二零二四年三月三十一日

Expected credit loses rate预期信贷亏损率26%47%0%41%76%

Gros carying amount (HK$’000)总账面值（千港元）526635–1,6682,7015,530

Los alowance (HK$’000)亏损拨备（千港元）(134)(298)–(689)(2,058)(3,179)

392337–9796432,351

2025
二零二五年
HK$’000
千港元
58,265
–
23,716
192
10,000
50,000
142,173

国富量子创新有限公司二零二五年报251

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

23. 合约资产

合约资产与本集团就已作出但于报

告期末尚未开单之企业融资服务收

取代价之权利有关。该等合约资产于

有关权利成为无条件时转拨至应收

款项。

24. 法定按金

法定按金为就本集团于香港之受规

管业务向联交所及香港结算所作出。

25. 其他应收款项、按金及

预付款项

附注：

(i) 其他应收款项主要指存入不同经纪

账户的资金及应收第三方的其他款

项。

(i) 包括投资移民业务特许经营的按

金15,496,000港元（二零二四年：

15,587,000港元）。

23. CONTRACT ASETS

Contract asets related to the Group’s right to consideration

for corporate finance services transfered but not biled

at the end of the reporting period. The contract asets

are transfered to receivable when the right become

unconditional.

24. REGULATORY DEPOSITS

The regulatory deposits were made with the Stock Exchange

and HKSC, in relation to the Group’s regulated busineses

in Hong Kong.

25. OTHER RECEIVABLES, DEPOSITS

AND PREPAYMENTS

二零二四年

NotesHK$’000

附注千港元

Other receivables其他应收款项(i)1,477

Interest receivables应收利息363

Rental and other deposits租赁及其他按金(i)22,014

Prepayments预付款项582

Prepayment for investments at

fair value through profit or los

按公平值列入损益账之

投资之预付款项–

Prepayment for investments

in artworks

艺术品投资之预付款项

–

24,436

Notes:

(i) Other receivables mainly represent monies placed in various

brokers acounts and other receivable from third party.

(i) Included deposits for franchise of investment imigration

busines amounted to HK$15,496,000 (2024:

HK$15,587,000).

GoFintech Quantum Inovation Limited Anual Report 2025252

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

26. 银行结余及现金

(A) 银行结余－信托

本集团于持牌银行开设独立信

托账户以持有因其证券经纪及

孖展融资业务产生之客户款项。

本集团将客户款项分类为综合

财务状况表流动资产项下之银

行结余－信托，由于本集团须

就该等客户款项之任何亏损或

被挪用负责，因而同时确认该

等款项为应付相关客户之贸易

款项。本集团不获准将客户款

项用于偿还其本身债项。

(B) 银行结余及现金－一般

于二零二五年三月三十一日，

本集团以人民币计值的银行结

余及现金为9,216,000港元（二

零二四年：774,000港元）。人民

币兑换为外币须遵守《中华人

民共和国外汇管理条例》。

26. BANK BALANCES AND CASH

(A) BANK BALANCES－TRUST

The Group maintains segregated trust acounts

with licensed banks to hold clients’ monies arising

from its securities brokerage and margin financing

busines. The Group has clasified the clients’ monies

as bank balances – trust under the curent asets

of the consolidated statement of financial position

and recognised the coresponding trade payables to

respective clients on the grounds that it is liable for any

los or misapropriation of clients’ monies. The Group

is not permited to use the clients’ monies to setle its

own obligations.

(B) BANK BALANCES AND CASH－

GENERAL

As at 31 March 2025, the bank balances and cash

of the Group denominated in RMB amounted to

HK$9,216,000 (2024: HK$774,000). Conversion of

RMB into foreign curencies is subject to the PRC’s

Foreign Exchange Control Regulations.

2025
二零二五年
HK$’000
千港元
132,483
23,624
57,580
213,687

2025
二零二五年
HK$’000
千港元
23,624

国富量子创新有限公司二零二五年报253

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

27. 贸易应付账款

由于客户乃按往来账户基准列账，故

并无披露有关来自证券经纪业务之

贸易应付账款－孖展及现金客户及

来自其他经纪业务之贸易应付账款

之账龄分析。董事认为，基于该等应

付款项之性质使然，账龄分析并无额

外价值。

基于其确认日期之应付香港结算所

的贸易账款之账龄分析如下：

27. TRADE PAYABLES

二零二四年

HK$’000

千港元

Trade payables from securities

brokerage busines

来自证券经纪业务之贸易

应付账款

– margin and cash clients－孖展及现金客户266,924

– HKSC－香港结算所9,101

Trade payables from other brokerage

busines

来自其他经纪业务之

贸易应付账款–

276,025

No ageing analysis is disclosed for trade payables from

securities brokerage busines – margin and cash clients

and trade payables from other brokerage busines as the

clients were caried on an open acount basis. The directors

consider that ageing analysis does not give aditional value

in the view of the nature of these payables.

The ageing analysis of trade payables to HKSC, based on

their recognition date, is as folows:

二零二四年

HK$’000

千港元

Les than 30 days少于30日9,101

2025
二零二五年
HK$’000
千港元
415,377
–
415,377
(415,377)
–

GoFintech Quantum Inovation Limited Anual Report 2025254

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

28. 借贷

无抵押借贷须按以下年期偿还：

于二零二五年三月三十一日的平均

利率为4.24%。

28. BOROWINGS

The unsecured borowings are repayable as folows:

二零二四年

HK$’000

千港元

On demand or within one year按要求或一年以内–

Over one years超过一年–

–

Les: Amount due for setlement within

12 months (shown under curent

liabilities)

减：于12个月内到期结清的

款项（于流动负债

项下列示）–

Amount due for setlement after

12 months

于12个月后到期结清的款项

–

The average interest rate as at 31 March 2025 was 4.24%.

2025
二零二五年
HK$’000
千港元
8,768
6,918
15,686
(501)
15,185
8,305
6,880
15,185
(8,305)
6,880

国富量子创新有限公司二零二五年报255

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

29. 租赁负债

于二零二五年三月三十一日，平均实

际借贷利率为每年3.63%（二零二四

年：3.58%）。利率于合约日期厘定，

因此令本集团面临公平值利率风险。

截至二零二五年三月三十一日止年

度，租赁之现金流出总额为8,261,000

港元（二零二四年：6,588,000港

元）。

29. LEASE LIABILITIES

二零二四年

HK$’000

千港元

Lease payments:租赁付款：

within one year一年内7,894

in the second to fifth years第二年至第五年内15,191

23,085

Les: Future finance charges减：未来融资费用(1,172)

Present value of lease liabilities租赁负债之现值21,913

Present value of lease payments:租赁付款之现值：

within one year一年内7,217

in the second to fifth years第二年至第五年内14,696

Present value of lease liabilities租赁负债之现值21,913

Les: Amount due for setlement within

12 months (shown under

curent liabilities)

减：于12 个月内到期结清的

款项（于流动负债

项下列示）(7,217)

Amount due for setlement after 12 months

(shown under non-curent liabilities)

于12 个月后到期结清的

款项（于非流动负债项下

列示）14,696

As at 31 March 2025, the average efective borowing rate

was 3.63% (2024: 3.58%) p.a. Interest rates are fixed at

the contract dates and thus expose the Group to fair value

interest rate risk.

During the year ended 31 March 2025, the total cash outflow

for leases are HK$8,261,000 (2024: HK$6,588,000).

–
702
702

20,000,000	2,000,000

6,326,246	632,625
273,776	27,377
518,400	51,840
340,053	34,005
7,458,475	745,847

GoFintech Quantum Inovation Limited Anual Report 2025256

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

30. 递延税项

以下为本集团已确认的递延税项负

债。

31. 股本

每股面值0.10港元（二零二四年：0.10

港元）之普通股

30. DEFERED TAX

The folowing are the defered tax liabilities recognised by

the Group.

Unrealised

fair value on

investments

投资之未变现

公平值

HK$’000

千港元

At 1 April 2023, 31 March 2024 and

1 April 2024

于二零二三年四月一日、二零二四年三月三十一日

及二零二四年四月一日

Charge to profit or los for the year (note 11)自本年度损益扣除（附注11）

At 31 March 2025于二零二五年三月三十一日

31. SHARE CAPITAL

Ordinary shares of HK$0.10 (2024: HK$0.10) each

Number of

sharesAmount

股份数目金额

Notes’000HK$’000

附注千股千港元

Authorised:法定：

At 1 April 2023, 31 March 2024,

1 April 2024 and 31 March 2025

于二零二三年四月一日、

二零二四年三月三十一日、

二零二四年四月一日及

二零二五年三月三十一日

Isued and fuly paid:已发行及缴足：

At 1 April 2023于二零二三年四月一日1,317,968131,797

Isue of shares发行股份(a)263,59426,359

Isue of shares发行股份(b)4,744,684474,469

At 31 March 2024 and

1 April 2024

于二零二四年三月三十一日

及二零二四年四月一日

Isue of shares发行股份(c)

Isue of shares发行股份(d)

Isue of shares发行股份(e)

At 31 March 2025于二零二五年三月三十一日

国富量子创新有限公司二零二五年报257

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

31. 股本

（续）

附注：

(a) 于二零二三年八月，于认购事项完

成后，已按每股0.20港元的价格向

独立第三方合共发行263,593,577

股普通股。本公司就认购事项收取

之所得款项总额约为52,718,000港

元。

(b) 于二零二四年二月，于供股完成

后，已按每股0.10港元的价格合共

发行4,744,684,386股普通股。本公

司就供股收取之所得款项总额约为

474,469,000港元。

成后，已按每股0.90港元的价格向

独立第三方合共发行273,776,000

股普通股。本集团就配售事项收取

之所得款项总额为246,398,000港

元。

(d) 于二零二四年七月，518,400,000股

普通股已发行予本公司于二零二四

年六月三日采纳之股份奖励计划

（「股份奖励计划」）项下之一名受

托人。

(e) 于二零二四年十月，于收购华科智

能投资之2,751,339,130股普通股完

成后，已按每股0.82港元（本公司

于二零二四年十月十八日收购日期

之收市价）的价格发行340,053,151

股普通股。

资本风险管理

本集团管理资本之目的为确保本集

团之实体能够持续经营，并透过优化

债务及权益结余为股东带来最大回

报。本集团之整体策略与过往年度维

持不变。

本集团之资本架构包括现金及现金

等值物、租赁负债、公司债券，以及

本公司拥有人应占权益（当中包括已

发行股本及储备）。

31. SHARE CAPITAL (Continued)

Notes:

(a) In August 2023, a total of 263,593,577 ordinary shares

at a price of HK$0.20 each were isued upon completion

of the subscription to independent third parties. The total

proceds received by the Company from the subscription was

aproximately HK$52,718,000.

(b) In February 2024, a total of 4,744,684,386 ordinary shares

at a price of HK$0.10 each were isued upon completion of

the rights isue. The total proceds received by the Company

from the rights isue was aproximately HK$474,469,000.

of HK$0.90 each were isued upon completion of placing to

independent third parties. The total proceds received by the

Group from the placing was HK$246,398,000.

(d) In July 2024, 518,400,000 ordinary shares were isued to

a truste under a share award scheme (the “Share Award

Scheme”) adopted by the Company on 3 June 2024.

(e) In October 2024, 340,053,151 ordinary shares were isued

at a price of HK$0.82 (closing price of the Company at

acquisition date on 18 October 2024) each upon completion

of the acquisition of 2,751,339,130 ordinary shares of

Wealthink AI.

CAPITAL RISK MANAGEMENT

The Group manages its capital to ensure that entities in

the Group wil be able to continue as a going concern

while maximising the return to shareholders through the

optimisation of the debt and equity balances. The Group’s

overal strategy remains unchanged from prior years.

The capital structure of the Group consists of cash and cash

equivalents, lease liabilities, corporate bonds and equity

atributable to owners of the Company, comprising isued

share capital and reserves.

GoFintech Quantum Inovation Limited Anual Report 2025258

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

31. SHARE CAPITAL (Continued)

CAPITAL RISK MANAGEMENT (Continued)

As at 31 March 2025, the Group’s total debt incured

(including borowings, lease liabilities and corporate bonds)

were HK$430,562,000 (2024: HK$23,975,000), representing

a gearing ratio of 10.97% (2024: 3.05%). Gearing ratio is

calculated based on total debt divided by the total equity at

the end of the reporting period.

The Directors of the Company review the capital structure

regularly. As part of this review, the Directors of the

Company consider the cost of capital and the asociated

risks with each clas of capital, and take apropriate actions

to adjust the Group’s capital structure.

For certain subsidiaries of the Company, they are

regulated by Securities and Futures Comision (“SFC”)

and are required to comply with certain minimum capital

requirements acording to the rules of SFC. Management

monitors, on a daily basis, the subsidiaries’ liquid capital

to ensure it mets the minimum liquid capital requirement

in acordance with the Securities and Futures (Financial

Resources) Rules, the range of liquid capital is from

HK$100,000 to HK$3,000,000 or 5% of their total adjusted

liabilities, whichever is higher. The required information is

filed with SFC on a monthly basis.

There is no non-compliance of the capital requirements

imposed by the respective regulators during both years.

31. 股本

（续）

资本风险管理（续）

于二零二五年三月三十一日，本集团

所产生之总债务（包括借贷、租赁负

债及公司债券）为430,562,000港元

（二零二四年：23,975,000港元），资

本负债比率为10.97%（二零二四年：

3.05%）。资本负债比率乃按报告期

末的总债务除以权益总额计算。

本公司董事定期审阅资本架构。作为

该审阅之一部分，本公司董事考虑资

本成本及各类别资本涉及之风险，并

会采取适当行动以调整本集团之资

本架构。

就本公司若干附属公司而言，彼等受

证券及期货事务监察委员会（「证监

会」）规管且须根据证监会之规则遵

守若干最低资本规定。管理层每日监

察附属公司之流动资金，以确保符

合证券及期货（财政资源）规则项下

最低流动资金规定，流动资金范围介

于100,000港元至3,000,000港元或为

其经调整总负债之5%（以较高者为

准）。所规定资料按月向证监会提交。

于该两个年度，并无违反有关规管机

构所实施之资本规定之情况。

2025
二零二五年
HK$’000
千港元
–
93,851
93,851
786
2,003,855
274
46,888
2,051,803
2,114
465,191
405,607
–
21
872,933
1,178,870
1,272,721

国富量子创新有限公司二零二五年报259

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

32. STATEMENT OF FINANCIAL

POSITION OF THE COMPANY

二零二四年

HK$’000

千港元

Non-curent asets非流动资产

Property and equipment物业及设备–

Investments in subsidiaries于附属公司之投资93,851

93,851

Curent asets流动资产

Other receivables, deposits and

prepayments

其他应收款项、

按金及预付款项283

Amounts due from subsidiaries应收附属公司款项959,324

Amounts due from investe company应收被投资公司款项274

Bank balances and cash银行结余及现金165,085

1,124,966

Curent liabilities流动负债

Other payables and acruals其他应付款项及应计费用1,953

Amounts due to subsidiaries应付附属公司款项427,938

Borowings借贷–

Corporate bonds公司债券2,062

Curent tax liabilities即期税项负债21

431,974

Net curent asets流动资产净值692,992

Total aset les curent liabilities资产总值减流动负债786,843

32. 本公司之财务状况表

2025
二零二五年
HK$’000
千港元
1,272,721
745,847
526,874
1,272,721

GoFintech Quantum Inovation Limited Anual Report 2025260

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

32. STATEMENT OF FINANCIAL

POSITION OF THE COMPANY (Continued)

二零二四年

HK$’000

千港元

Net asets资产净值786,843

Capital and reserves资本及储备

Share capital股本632,625

Reserves储备154,218

Total equity权益总额786,843

33. RESERVES

(A) THE GROUP

The amounts of the Group’s reserves and movements

therein are presented in the consolidated statement

of profit or los and other comprehensive income and

consolidated statement of changes in equity.

32. 本公司之财务状况表

（续）

33. 储备

(A) 本集团

本集团的储备金额及其变动于

综合损益及其他全面收益表以

及综合权益变动表呈列。

788,938	–	740	80,657	306	(716,423)	154,218
–	–	–	–	–	(78,806)	(78,806)
219,021	(51,840)	–	–	–	–	167,181
244,838	–	–	–	–	–	244,838
–	–	–	–	39,443	–	39,443
–	–	–	–	(91)	91	–
1,252,797	(51,840)	740	80,657	39,658	(795,138)	526,874

国富量子创新有限公司二零二五年报261

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

33. RESERVES (Continued)

(B) THE COMPANY

premium

Treasury

stock

Translation

reserve

Contributed

surplus

Share-based

payment

reserve

Acumulated

losesTotal

股份溢价库存股换算储备实缴盈余股份支付储备累计亏损总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元

At 1 April 2023762,579–74080,657–(697,521)146,455

于二零二三年四月一日

Los for the year–(18,902)(18,902)

年度亏损

Isue of shares26,359–26,359

发行股份

Share-based payments–306–306

股份支付

At 31 March 2024 and 1 April 2024

于二零二四年三月三十一日及

二零二四年四月一日

Los for the year

年度亏损

Isue of shares

发行股份

Acquisition of asociate

收购联营公司

Share-based payments

股份支付

Forfeit of share options

没收购股权

At 31 March 2025

于二零二五年三月三十一日

33. 储备

（续）

(B) 本公司

GoFintech Quantum Inovation Limited Anual Report 2025262

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

33. 储备

（续）

(i) 股份溢价

根据开曼群岛公司法，本

公司股份溢价账的资金

可供分派予本公司股东，

惟紧随建议分派股息日期

后，本公司须有能力偿还

其于日常业务过程中到期

的债务。

(i) 库存股

库存股包括配发及发行

予本公司于二零二四年

六月三日采纳之股份奖

励计划项下之受托人之

518,400,000股普通股。

(i) 汇兑储备

汇兑储备包括换算海外业

务财务报表产生的所有汇

兑差额。该储备乃根据综

合财务报表附注3所载之

会计政策处理。

(iv) 特殊储备

本集团之特殊储备指根据

本集团之公司重组，所收

购附属公司之股份面值与

就收购事项发行本公司股

份之面值两者间之差额。

33. RESERVES (Continued)

RESERVES

(i) Share premium

Under the Companies Law of the Cayman Islands,

the funds in the share premium acount of the

Company are distributable to the shareholders of

the Company provided that imediately folowing

the date on which the dividend is proposed to be

distributed, the Company wil be in a position to

pay of its debts as they fal due in the ordinary

course of busines.

(i) Treasury stock

Treasury stock includes alotment and isue

of 518,400,000 ordinary shares to the truste

under the share award scheme adopted by the

Company on 3 June 2024.

(i) Translation reserve

The translation reserve comprises al foreign

exchange diferences arising from the translation

of the financial statements of foreign operations.

The reserve is dealt with in acordance with

the acounting policies set out in note 3 to the

consolidated financial statements.

(iv) Special reserve

The special reserve of the Group represents

the diference betwen the nominal value of

the shares of the subsidiaries acquired and the

nominal value of the Company’s shares isued for

the acquisition under the corporate reorganisation

of the Group.

国富量子创新有限公司二零二五年报263

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

33. 储备

（续）

(v) 股本储备

股本储备指当时之控股

东根据本集团之公司重组

作出之出资。

(vi) 实缴盈余

本公司之实缴盈余指附属

公司相关资产净值于其被

本公司收购当日之公平值

与根据本集团公司重组所

发行之本公司股份面值之

间的差额。

(vi) 股份支付储备

股份支付储备指根据综合

财务报表附注3中就以权

益结算之股份支付所采用

的会计政策确认的授予本

集团董事及雇员的实际或

估计数目未行使购股权的

公平值。

(vi) 其他储备

其他储备主要指分别于二

零一二年五月十八日及

二零一三年一月十日向

非控股权益以现金代价

1,793,000港元收购富强金

融资本有限公司额外20%

股权、以现金代价1,125,000

港元收购富强财富管理有

限公司额外25%股权，以及

于二零一六年十一月三十

日向非控股权益以现金代

价人民币100,000元（相当

于约114,000港元）收购富

强咨询服务（深圳）有限公

司额外20%股权所产生之

溢价，以及因收购华科智

能投资普通股而产生的议

价购买收益。

33. RESERVES (Continued)

RESERVES (Continued)

(v) Capital reserve

The capital reserve represents the contributions

made by the then controling shareholder under

the corporate reorganisation of the Group.

(vi) Contributed surplus

The contributed surplus of the Company

represents the diference betwen the fair values

of the underlying net asets of the subsidiaries

at the date on which they were acquired by

the Company and the nominal amount of the

Company’s shares isued under the corporate

reorganisation of the Group.

(vi) Share-based payment reserve

The share-based payment reserve represents the

fair value of the actual or estimated number of

unexercised share options granted to directors

and employes of the Group recognised in

acordance with the acounting policy adopted

for equity-setled share-based payments in note 3

to the consolidated financial statements.

(vi) Other reserve

The other reserve mainly represents premium

arisen from the acquisition of aditional 20%

equity interest in Fortune Financial Capital

Limited at cash consideration of HK$1,793,000,

aditional 25% equity interest in Fortune Wealth

Management Limited at cash consideration of

HK$1,125,000 from non-controling interests on

18 May 2012 and 10 January 2013 respectively

and aditional 20% equity interest in 富强咨询

服务（深圳）有限公司 at cash consideration

of RMB100,000 (equivalent to aproximately

HK$114,000) from non-controling interest on 30

November 2016, and gain on bargain purchase

arising from the acquisition of ordinary shares of

Wealthink AI.

GoFintech Quantum Inovation Limited Anual Report 2025264

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

34. 股份支付

购股权计划

本公司实施一项于二零二一年九

月七日采纳的购股权计划（「该计

划」），旨在向为本集团作出贡献的

合资格参与者提供奖励或回报。合资

格参与者包括本公司及本公司附属

公司之雇员、董事及顾问。该计划自

作出授予购股权之要约当日起生效，

除非另行取消或修订，否则将由该日

起计10年内有效。

根据该计划，目前可授出之未行使购

股权之最高数目为于行使后相当于

二零二一年九月二日本公司举行股

东周年大会当日已发行股份总数之

10%。于任何12个月期间内，根据授

予该计划每名合资格参与者之购股

权可发行之股份数目上限为本公司

于任何时间已发行股份之1%。凡超

出此限额的购股权授予，须向股东寄

发通函，并须于股东大会上取得股东

批准。

向本公司董事或行政总裁或彼等任

何联系人授出购股权须事先获得独

立非执行董事批准。此外，于任何12

个月期间内向本公司主要股东或独

立非执行董事或彼等之任何联系人

授出之购股权，如超过本公司任何时

间已发行股份之0.1%或总值（按本

公司股份于授出日期之收市价计算）

超过5,000,000港元，须事先于股东

大会上获得股东批准。

34. SHARE-BASED PAYMENTS

SHARE OPTION SCHEME

The Company operates a share option scheme (the

“Scheme”) adopted on 7 September 2021 for the purpose

of providing incentives or rewards to eligible participants

who contribute to the Group. Eligible participants include the

employes, directors and consultants of the Company and

the Company’s subsidiaries. The Scheme became efective

from the date on which the ofer for grant of option is made

and, unles otherwise canceled or amended, wil remain in

force for 10 years from that date.

The maximum number of unexercised share options curently

permited to be granted under the Scheme is an amount

equivalent, upon their exercise, to 10% of total number of

shares in isue as at the date of the anual general meting

of the Company held on 2 September 2021. The maximum

number of shares isuable under share options to each

eligible participant in the Scheme within any 12-month

period, is limited to 1% of the Company’s shares in isue

at any time. Any further grant of share options in exces of

this limit is subject to isue of circular to shareholders and

shareholders’ aproval in general meting.

Share options granted to a director or chief executive of

the Company, or to any of their asociates, are subject

to aproval in advance by the independent non-executive

directors. In adition, any share options granted to a

substantial shareholder or an independent non-executive

director of the Company, or to any of their asociates, in

exces of 0.1% of the Company’s shares in isue at any

time or with an agregate value (based on the closing price

of the Company’s shares at the date of the grant) in exces

of HK$5,000,000, within any 12-month period, are subject

to shareholders’ aproval in advance in a general meting.

国富量子创新有限公司二零二五年报265

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

34. 股份支付

（续）

购股权计划（续）

授出购股权之要约可于要约日期起

计28日内由承授人支付1港元代价后

接纳。所授出购股权之行使期由董事

厘定，且须于相关归属期后开始计算

并于购股权要约日期或该计划到期

日（以较早者为准）起计10年内结束。

购股权之行使价由董事厘定，惟不得

低于以下三者中之最高者：(i)本公司

股份于授出购股权之要约日期在联

交所之收市价；(i)本公司股份于紧

接授出购股权之要约日期前五个交

易日在联交所之平均收市价；及(i)

本公司股份于授出购股权之要约日

期之面值。

购股权并无赋予持有人收取股息或

于股东大会上投票的权利。

购股权之详情如下：

授出日期：二零二四年

三月二十七日

归属期：购股权将于

二零二五年

三月三十一日归属

行使期：二零二五年四月一日

至二零二六年

三月三十一日

行使价：每股0.48港元

34. SHARE-BASED PAYMENTS (Continued)

SHARE OPTION SCHEME (Continued)

The ofer of a grant of share options may be acepted

within 28 days from the date of the ofer, upon payment of a

consideration of HK$1 by the grante. The exercise period of

the share options granted is determinable by the directors, and

comences after a certain vesting period and ends on a date

which is not later than 10 years from the date of the ofer of the

share options or the expiry date of the Scheme, if earlier.

The exercise price of the share options is determinable by

the directors, but may not be les than the highest of (i) the

Stock Exchange closing price of the Company’s shares on

the date of the ofer of the grant of the share options; (i) the

average Stock Exchange closing price of the Company’s

shares for the 5 trading days imediately preceding the date

of the ofer of the grant of the share options; and (i) the

nominal value of the Company’s shares on the date of the

ofer of the grant of the share options.

Share options do not confer rights on the holder to dividends

or to vote at shareholders’ metings.

Details of the options are as folows:

Date of grant:27 March 2024

Vesting period:The share options shal be vested on

31 March 2025

Exercise period:From 1 April 2025 to 31 March 2026

Exercise price:HK$0.48 per share

2025
二零二五年
’000
千份
91,500
–
(5,832)
85,668
–

GoFintech Quantum Inovation Limited Anual Report 2025266

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

34. 股份支付

（续）

购股权计划（续）

倘购股权于授出日期起计10年后仍

未行使，则购股权将告到期失效。倘

雇员离开本集团，则购股权将被没

收。

年内尚未行使之购股权详情如下：

于年末尚未行使之购股权的剩余合

约年期为9年（二零二四年：10年）。

于二零二四年三月二十七日授出之

购股权的估计公平值为22,661,000港

元。

上述公平值乃使用二项式期权定价

模式计算。该模式所用之输入数据如

下：

股价：每股0.48港元

行使价：每股0.48港元

预期波幅：103.13%

预期年期：2.01年

无风险利率：3.68%

预期股息收益率：无

预期波幅乃透过计算本公司之股价

于过去2.01年的波幅而厘定。

34. SHARE-BASED PAYMENTS (Continued)

SHARE OPTION SCHEME (Continued)

If the options remain unexercised after a period of 10 years

from the date of grant, the options expire. Options are

forfeited if the employe leaves the Group.

Details of the share options outstanding during the year are

as folows:

Number of share options

购股权数目

二零二四年

’000

千份

Outstanding at the begining of the year于年初尚未行使–

Granted已授出91,500

Lapsed已失效–

Outstanding at the end of the year于年末尚未行使91,500

Exercisable at the end of the year于年末可行使–

The options outstanding at the end of the year have

remaining contractual life of 9 (2024: 10) years. The

estimated fair value of the options granted on 27 March

2024 is HK$22,661,000.

These fair values were calculated using binomial option

pricing model. The inputs into the model are as folows:

Share price:HK$0.48 per share

Exercise price:HK$0.48 per share

Expected volatility:103.13%

Expected life:2.01 years

Risk-fre rate:3.68%

Expected dividend yield:Nil

Expected volatility was determined by calculating the

historical volatility of the Company’s share price over the

previous 2.01 years.

国富量子创新有限公司二零二五年报267

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

34. 股份支付

（续）

股份奖励计划

本公司实施于二零二四年六月三日

采纳的股份奖励计划。股份奖励计划

旨在表彰及认可股份奖励计划的合

资格参与者（「合资格参与者」）对本

集团已作出或可能作出的贡献。合资

格参与者包括本公司及本公司附属

公司的任何雇员、高级职员及董事，

以及董事会全权酌情厘定已经或将

会为本集团作出贡献的服务提供商。

股份奖励计划于二零二四年六月三

日（本公司股东批准采纳股份奖励计

划之日）生效，并将于该日起计10年

内有效。

就所有股份奖励可授出的最高股份

数目，连同根据本公司任何其他通过

发行新股份拨资的股份计划可能发

行的股份及购股权数目，不得超过已

发行股份数目的10%。

于截至授出日期（包括该日）止任何

12个月期间内，就授予任一名合资格

参与者的所有股份奖励（不包括根据

股份奖励计划的条款已失效的任何

股份奖励）已发行及将予发行的股份

总数，合共不得超过全部已发行股本

的1%。

董事会有权向其可能全权酌情挑选

的任何合资格参与者授出股份奖励。

向本公司董事或行政总裁授出任何

股份奖励，须经本公司独立非执行董

事（不包括其或其联系人为股份奖励

承授人的任何本公司独立非执行董

事）或本公司根据上市规则设立的薪

酬委员会事先批准。

34. SHARE-BASED PAYMENTS (Continued)

SHARE AWARD SCHEME

The Company operates the Share Award Scheme adopted

on 3 June 2024. The purpose of the Share Award Scheme

is to recognise and acknowledge the contributions which

the eligible participants of the Share Award Scheme (the

“Eligible Participants”) have made or may make to the

Group. Eligible participants include any employe, oficer and

director of the Company and the Company’s subsidiaries

and service provider whom the Board in its sole discretion,

determines that have contributed or wil contribute to the

Group. The Share Award Scheme became efective on 3

June 2024, the date of aproval and adoption of the Share

Award Scheme by the shareholders of the Company and wil

remain in force for 10 years from that date.

The maximum number of shares which may be awarded in

respect of al award of shares and together with the number

of shares and options which may be isued under any other

share schemes of the Company that are funded by the

isuance of new shares must not exced 10% of the number

of shares in isue.

The total number of shares isued and to be isued

in respect of al share award granted to each Eligible

Participant (excluding any share award lapsed in acordance

with the terms of the Share Award Scheme) in any period

of 12 month period up to and including the date of grant

shal not in agregate exced 1% of the entire isued share

capital.

The Board shal be entitled to grant share award to any

Eligible Participant, as the Board may in its absolute discretion

select.

Any grant of share award to any director or chief executive

of the Company, shal be subject to the prior aproval of

the independent non-executive directors of the Company

(excluding any independent non-executive director of

the Company who or whose asociate is grante of the

share award) or remuneration comite of the Company

established pursuant to the Listing Rules.

25,920
25,920
25,920
25,920
103,680

GoFintech Quantum Inovation Limited Anual Report 2025268

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

34. 股份支付

（续）

股份奖励计划（续）

股份奖励可在授予股份奖励之日期

起10个营业日内接纳。承授人可透过

向本公司发出接纳股份奖励的书面

通知接纳股份奖励，同时向本公司汇

付因获授股份奖励而应付的任何代

价。

具体股份奖励类别之详情如下：

34. SHARE-BASED PAYMENTS (Continued)

SHARE AWARD SCHEME (Continued)

The share award may be acepted within 10 busines days

from the date of grant of share award. A grante may acept a

share award by giving writen notice of their aceptance to the

Company, together with remitance in favour of the Company of

any consideration payable upon grant of the share award.

Details of the specific categories of share award are as

folows:

Date of grantVesting dateNumber of

share award

at date of grant

授出日期归属日期于授出日期的

股份奖励数目

’000

千份

26 July 202426 July 2026

二零二四年七月二十六日二零二六年七月二十六日

26 July 202426 July 2027

二零二四年七月二十六日二零二七年七月二十六日

26 July 202426 July 2028

二零二四年七月二十六日二零二八年七月二十六日

26 July 202426 July 2029

二零二四年七月二十六日二零二九年七月二十六日

–
103,680
(20,064)
83,616

国富量子创新有限公司二零二五年报269

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

34. 股份支付

（续）

股份奖励计划（续）

倘承授人于归属日期或之前不再为

本公司或其附属公司的雇员或董事

或存在本公司董事全权决定的其他

情况，股份奖励将自动失效，并将不

会在相关归属日期归属。

年内尚未行使之股份奖励详情如下：

于二零二四年七月二十六日授

出之股份奖励的估计公平值为

104,717,000港元。于二零二四年七

月二十六日之股份价格为1.01港元。

34. SHARE-BASED PAYMENTS (Continued)

SHARE AWARD SCHEME (Continued)

Share award shal lapse automaticaly if the grante

ceased to be employe or director of the Company or its

subsidiaries prior to or on vesting date or other situations as

determined by the director of the Company in its absolute

discretion, and shal not vest on the relevant vesting date.

Details of the share award outstanding during the year are

as folows:

Number of

share award

股份奖励数目

’000

千份

Outstanding at 1 April 2023,

31 March 2024 and 1 April 2024

于二零二三年四月一日、二零二四年

三月三十一日及二零二四年四月一日

尚未行使

Granted已授出

Lapsed已失效

Outstanding at 31 March 2025于二零二五年三月三十一日尚未行使

The estimated fair value of the share award granted on 26

July 2024 is HK$104,717,000. Share price was HK$1.01 on

26 July 2024.

71
14,859
22
48
15,000
15,000
(48)
14,952

GoFintech Quantum Inovation Limited Anual Report 2025270

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

综合财务报表附注

For the year ended 31 March 2025

截至二零二五年三月三十一日止年度

35. NOTES TO THE CONSOLIDATED

STATEMENTS OF CASH FLOWS

(A) ACQUISITION OF A SUBSIDIARY

On 9 April 2024, the Group acquired 100% of the

isued share capital of Block AI Company Limited for a

cash consideration of HK$15,000,000.

At the date of acquisition, Block AI Company Limited

mainly held investments at fair value through profit or

los and did not have any staf, relating to strategic

management, operational and resource management

proceses. The directors of the Company considered

that the acquisition of Block AI Company Limited does

not constitute a busines combination.

HK$’000

千港元

Net asets acquired:所收购之净资产：

Intangible asets无形资产

Investments at fair value through profit

or los

按公平值列入损益账之投资

Prepayments预付款项

Bank balances and cash – general银行结余及现金－一般

Total consideration – satisfied by cash总代价－以现金支付

Net cash outflow arising on acquisition:因收购产生之现金流出净额：

Cash consideration paid已付现金代价

Cash and cash equivalents acquired所收购之现金及现金等值物

35. 综合现金流量表附注

(A)收购一间附属公司

于二零二四年四月九日，本集

团以现金代价15,000,000港元

收购Block AI Company Limited

的100%已发行股本。

于收购日，Block AI Company

Limited主要持有按公平值列入

损益账之投资，且并无任何策

略管理、营运及资源管理程序

方面的员工。本公司董事认为

收购Block AI Company Limited

并不构成业务合并。

271
4
538
625
(246)
1,192
2,068
3,260
3,260
(538)
2,722

国富量子创新有限公司二零二五年报271

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

35.综合现金流量表附注

（续）

(B) 出售附属公司

于二零二四年十一月七日，本

集团向独立第三方买方出售富

强财富管理有限公司，代价为

3,260,000港元。

出售日期之资产净值如下：

35. NOTES TO THE CONSOLIDATED

STATEMENTS OF CASH FLOWS

(Continued)

(B) DISPOSAL OF SUBSIDIARY

On 7 November 2024, the Group disposed Fortune

Wealth Management Limited to an independent third

party purchaser for consideration of HK$3,260,000.

Net asets at the date of disposal were as folows:

HK$’000

千港元

Trade receivables贸易应收账款

Bank balances – trust银行结余－信托

Bank balances – general银行结余－一般

Other receivables, deposits and prepayments其他应收款项、按金及预付款项

Other payables and acruals其他应付款项及应计费用

Net asets disposed of所出售之资产净值

Gain on disposal of a subsidiary出售一间附属公司之收益

Total consideration satisfied by cash以现金支付之总代价

Net cash inflow arising on disposal:因出售产生之现金流入净额：

Cash consideration received已收现金代价

Cash and cash equivalents disposed of所出售之现金及现金等值物

–	2,062	21,913	23,975
413,054	(2,065)	(8,261)	402,728
–	–	828	828
2,323	3	705	3,031
415,377	–	15,185	430,562

GoFintech Quantum Inovation Limited Anual Report 2025272

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

35. 综合现金流量表附注

（续）

动

下表载列年内本集团融资活动

产生的负债变动：

(D) 主要非现金交易

年内按公平值计入损益账之投

资增加77,131,000港元，以相同

账面值之应收贷款结算。

35. NOTES TO THE CONSOLIDATED

STATEMENTS OF CASH FLOWS

(Continued)

FROM FINANCING ACTIVITIES

The folowing table shows the Group’s changes in

liabilities arising from financing activities during the

year:

Borowings

Corporate

bonds

Lease

liabilities

Total liabilities

from financing

activities

借贷公司债券租赁负债

融资活动产生

的负债总额

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

At 1 April 2023于二零二三年四月一日–31,2025,57436,776

Changes in cash flows现金流量变动–(30,870)(6,588)(37,458)

Non-cash changes非现金变动

– Aditions－添置–22,65822,658

– Interest charged－利息支出–1,7302691,999

At 31 March 2024 and

1 April 2024

于二零二四年三月三十一日及

二零二四年四月一日

Changes in cash flows现金流量变动

Non-cash changes非现金变动

– Aditions－添置

– Interest charged－利息支出

At 31 March 2025于二零二五年三月三十一日

(D) MAJOR NON-CASH TRANSACTION

Aditions to investments at fair value through profit or

los during the year of HK$77,131,000 was setled by

loan receivables with the same carying amount.

2025
二零二五年
HK$’000
千港元
260,000

国富量子创新有限公司二零二五年报273

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

36.或然负债

本集团就联营公司获授的银行融资

向银行提供财务担保。上文披露的金

额指倘担保全数收回则可能需支付

的总金额。董事认为，财务担保合约

的公平值并不重大，乃由于相关连

方违约的可能性极低。因此，并未于

综合财务报表就该等担保作出拨备。

36. CONTINGENT LIABILITIES

二零二四年

HK$’000

千港元

Financial guarantes given to banks in

favour of its asociate

以其联营公司为受益人向

银行提供的财务担保–

The Group isued financial guarantes to banks in respect of

banking facilities granted to asociate. The amount disclosed

above represents the agregate amounts that could be

required to be paid if the guarantes were caled upon in

entirety. In the opinion of the directors, the fair values of

the financial guarante contracts are not significant as the

posibility of default by the relevant related parties is remote.

Acordingly, no provision has ben made in the consolidated

financial statements for these guarantes.

2025
二零二五年
HK$’000
千港元
–
(359)
573
365,607
1,558

GoFintech Quantum Inovation Limited Anual Report 2025274

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

37. 关联方交易

除综合财务报表附注其他部分披露

的关联方交易及结余外，本集团于年

内与关联方有以下交易及结余：

执行董事柳志伟博士为关连公司之

最终实益股东。柳志伟博士于二零

二四年二月二十八日辞任执行董事。

本集团之主要管理人员包括所有执

行董事，其薪酬详情于综合财务报表

附注13披露。其中，支付予本公司董

事的薪酬构成本公司之关连交易，但

根据上市规则第14A.95条获完全豁

免。

37. RELATED PARTY TRANSACTIONS

In adition to those related party transactions and balances

disclosed elsewhere in notes to the consolidated financial

statements, the Group had the folowing transactions and

balances with its related parties during the year:

二零二四年

HK$’000

千港元

Year ended 31 March截至三月三十一日止年度

Nature of transaction交易性质

Income from aset management

busines received from a

related company

向一间关连公司收取之

资产管理业务收入

Lease payments paid to related

companies

向关连公司支付之

租赁付款(520)

Loan interest income received from

an asociate

向一间联营公司收取之

贷款利息收入

N/A

不适用

At 31 March于三月三十一日

Nature of balance结余性质

Borowings from shareholder向股东借款–

Trade receivables from an asociate应收一间联营公司之

贸易账款

N/A

不适用

An executive director, Dr. LIU Zhiwei was ultimate beneficial

shareholder of the related companies. Dr. LIU Zhiwei was

resigned as executive director with efect from 28 February

2024.

The key management personel of the Group comprises

al executive directors, details of their remuneration are

disclosed in note 13 to the consolidated financial statements.

Among other things, the remuneration paid to the directors

of the Company constitutes conected transactions of the

Company but is wholy exempted pursuant to Rule 14A.95

of the Listing Rules.

100	–	100
3,446	(3,446)	–
(27,070)	3,446	(23,624)

国富量子创新有限公司二零二五年报275

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

38. 抵销金融资产及金融负

债

下列金融资产及金融负债可予抵销，

并受可执行之净额结算主安排及类

似协议之规限。

本集团在香港结算所开设账户，透过

该等账户进行证券买卖交易并按净

额基准结算。

于呈列应收及应付香港结算所款项

（计入应收结算所之贸易账款及应付

结算所之贸易账款）时，本集团已抵

销应收香港结算所之贸易账款总额

与应付香港结算所之贸易账款总额。

抵销款项及结余净额载列如下：

38. OFSETING FINANCIAL ASETS

AND FINANCIAL LIABILITIES

The folowing financial asets and financial liabilities

are subject to ofseting, enforceable master neting

arangements and similar agrements.

The Group maintained acounts with the HKSC through

which they conducted securities trading transactions and

setlement on a net basis.

In presenting the amounts due from and to HKSC

(included in trade receivables or trade payables with clearing

house), the Group has ofset the gros amount of the trade

receivables from and the gros amount of the trade payables

to HKSC. The amounts ofset and the net balances are

shown as folows:

Gros

amount

Amount

ofset

Net amount

receivable/

(payable)

款项总额抵销款项

应收╱（应付）

款项净额

HK$’000HK$’000HK$’000

千港元千港元千港元

At 31 March 2025于二零二五年三月三十一日

Type of financial asets金融资产类型

Regulatory deposits to HKSC存入香港结算所法定按金

Trade receivables from HKSC应收香港结算所之贸易账款

Type of financial liabilities金融负债类型

Trade payables to HKSC应付香港结算所之贸易账款

At 31 March 2024于二零二四年三月三十一日

Type of financial asets金融资产类型

Regulatory deposits to HKSC存入香港结算所法定按金554–554

Trade receivables from HKSC应收香港结算所之贸易账款447(447)–

Type of financial liabilities金融负债类型

Trade payables to HKSC应付香港结算所之贸易账款(9,548)447(9,101)

2025
二零二五年
HK$’000
千港元
7,405

GoFintech Quantum Inovation Limited Anual Report 2025276

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

39. 资本承担

于报告期末，本集团有下列资本承

担：

40. 报告期后事项

(A)非常重大收购事项及发

行代价股份

于二零二四年十二月三十一日，

本公司（作为买方）与华科智能

投资（作为卖方）订立买卖协

议，据此，本公司已有条件同意

购买及华科智能投资已有条件

同意出售南方东英资产管理有

限公司（一间于香港注册成立

之有限公司）之60,000,000股

份（「目标南方东英股份」），占

南方东英资产管理有限公司全

部已发行股本之22.50%，代价

为1,110,000,000港元，将由本公

司根据本公司拟于本公司股东

特别大会上寻求之特别授权按

发行价每股约0.79港元配发及

发行本公司之1,405,063,292股

股份予以支付（「收购事项」）。

1,405,063,292股本公司股份之

股本总面值为140,506,329.20港

元。

39. CAPITAL COMITMENTS

The Group had the folowing capital comitment at the end

of the reporting period:

二零二四年

HK$’000

千港元

Contracted but not provided for: 已订约但尚未拨备：

Investments at fair value through profit

or los

按公平值列入损益账之

投资7,459

40. EVENTS AFTER THE REPORTING

PERIOD

(A) VERY SUBSTANTIAL ACQUISITION

AND ISUE OF CONSIDERATION

On 31 December 2024, the Company, as the

purchaser, and Wealthink AI as the vendor entered

into a sale and purchase agrement, pursuant to

which the Company has conditionaly agred to

purchase and Wealthink AI has conditionaly agred

to sel the 60,000,000 shares (the “Target CSOP

Shares”) of CSOP Aset Management Limited, a

company incorporated in Hong Kong with limited

liability, representing 22.50% of the entire isued share

capital of CSOP Aset Management Limited, at the

consideration in the amount of HK$1,110,000,000,

which shal be setled by the alotment and isuance

of the 1,405,063,292 shares of the Company at the

isue price of aproximately HK$0.79 per share under

the specific mandate to be sought by the Company at

the extraordinary general meting of the Company (the

“Acquisition”). The agregate nominal value of share

capital for the 1,405,063,292 shares of the Company is

HK$140,506,329.20.

国富量子创新有限公司二零二五年报277

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

40. 报告期后事项

（续）

(A) 非常重大收购事项及发

行代价股份（续）

于报告日期，完成买卖协议项

下拟进行交易之若干先决条件

（包括股东于本公司将于二零

二五年七月十五日举行之股东

特别大会上批准收购事项、买

卖协议及其项下拟进行之交易）

尚未达成。各方将尽合理努力

于二零二五年七月三十一日（即

买卖协议之最后截止日期）或

之前落实交易。

详情请参阅本公司日期为二

零二四年十二月三十一日、二

零二五年一月二十一日、二零

二五年四月三十日、二零二五

年五月七日及二零二五年五月

十二日之公告以及日期为二零

二五年六月二十五日之通函。

(B)配售新股份－二零二五

年配售事项

兹提述本公司日期为二零二五

年四月九日、二零二五年四

月十七日及二零二五年四月

二十五日有关根据一般授权配

售新股份的公告（统称「二零

二五年配售新股份公告」）。除

另有指明外，本报告所用词汇

与二零二五年配售新股份公告

所界定者具有相同涵义。

40. EVENTS AFTER THE REPORTING

PERIOD (Continued)

(A) VERY SUBSTANTIAL ACQUISITION

AND ISUE OF CONSIDERATION

SHARES (Continued)

As at the reporting date, certain conditions precedent

to completion of the transactions contemplated under

the sale and purchase agrement which include,

among other things, the aproval of the Acquisition,

the sale and purchase agrement and the transactions

contemplated thereunder by the Shareholders at the

extraordinary general meting of the Company to be

convened on 15 July 2025, have not ben fulfiled. The

parties shal use reasonable endeavours to finalise the

transaction on or before 31 July 2025, being the long

stop date of the sale and purchase agrement.

For details, please refer to the Company’s

anouncements dated 31 December 2024, 21 January

2025, 30 April 2025, 7 May 2025, 12 May 2025 and

circular dated 25 June 2025.

(B) PLACING OF NEW SHARES – THE

2025 PLACING

References are made to the anouncements of the

Company dated 9 April 2025, 17 April 2025 and 25

April 2025 (colectively, the “2025 Placing of New

Shares Anouncements”) in relation to the placing of

new Shares under General Mandate. Unles otherwise

specified, capitalised terms used in this report shal

have the same meanings as those defined in the 2025

Placing of New Shares Anouncements.

GoFintech Quantum Inovation Limited Anual Report 2025278

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

40. 报告期后事项

（续）

(B)配售新股份－二零二五

年配售事项（续）

于二零二五年四月九日（联交

所交易时段后），本公司与富强

证券有限公司（「配售代理」）订

立一项配售协议（「二零二五年

配售协议」），据此，配售代理

已有条件同意（作为本公司之

配售代理），按尽力基准促使不

少于六名承配人（「二零二五年

承配人」）（彼等及彼等之最终

实益拥有人（如适用）须为独立

第三方）按配售价每股新股份

1.12港元认购最多372,923,749

股新股份（「二零二五年配售事

项」）。

于二零二五年四月二十五日，

本公司宣布，配售代理已按配

售价每股二零二五年配售股

份1.12港元向不少于六名二零

二五年承配人成功配售合共

231,500,000股配售股份（「二零

二五年配售股份」），相当于紧

随二零二五年配售事项于二零

二五年四月二十五日完成后本

公司经配发及发行二零二五年

配售股份而扩大之已发行股本

约3.01%。

40. EVENTS AFTER THE REPORTING

PERIOD (Continued)

(B) PLACING OF NEW SHARES – THE

2025 PLACING (Continued)

On 9 April 2025 (after trading hours of the Stock

Exchange), the Company entered into a placing

agrement (the “2025 Placing Agrement”) with

Fortune (HK) Securities Limited (the “Placing Agent”),

pursuant to which the Placing Agent has conditionaly

agred, as the Company’s placing agent, to procure,

on a best efort basis, no fewer than six places (the

“2025 Places”), who and whose ultimate beneficial

owners (where aplicable) wil be independent third

parties, to subscribe (the “2025 Placing”) for up to a

maximum of 372,923,749 new shares at the placing

price of HK$1.12 per new share.

On 25 April 2025, the Company anounced that a total

of 231,500,000 placing shares (the “2025 Placing

Shares”) have ben sucesfuly placed by the Placing

Agent to no les than six 2025 Places at the placing

price of HK$1.12 per 2025 Placing Share, representing

aproximately 3.01% of the isued share capital of the

Company as enlarged by the alotment and isue of the

2025 Placing Shares imediately upon the completion

of the 2025 Placing on 25 April 2025.

国富量子创新有限公司二零二五年报279

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)

综合财务报表附注（续）

For the year ended 31 March 2025 截至二零二五年三月三十一日止年度

40. 报告期后事项

（续）

新股份）

兹提述本公司日期为二零二五

年四月二十九日有关（其中包

括）贷款资本化之公告（「贷款

资本化公告」）。除另有所指外，

本小节所用词汇与贷款资本化

公告所界定者具有相同涵义。

于二零二五年四月二十九日（联

交所交易时段后），本公司与贷

款人订立贷款资本化协议，据

此，贷款人（作为认购人）已有

条件同意认购（为其本身或其

代名人）而本公司已有条件同

意配发及发行458,769,789股资

本化股份，发行价为每股资本

化股份1.28港元。配发及发行资

本化股份的代价约587,225,000

港元将通过抵销还款金额约

587,225,000港元的方式结算。

于贷款资本化协议日期，未偿

还贷款金额约为587,225,000港

元。于完成后，还款金额（即未

偿还贷款金额之总额）将被视

为已偿还，而本集团就贷款协

议项下之股东融资而言将不再

欠负贷款人任何款项。

有关贷款资本化之详情，请参

阅贷款资本化公告。

41. 批准综合财务报表

综合财务报表已于二零二五年六月

三十日获董事会批准及授权刊发。

40. EVENTS AFTER THE REPORTING

PERIOD (Continued)

ISUE OF NEW SHARES

Reference is made to the anouncement of

the Company dated 29 April 2025 (the “Loan

Capitalisation Anouncement”) in relation to, among

other things, the Loan Capitalisation. Unles otherwise

specified, capitalised terms used in this section shal

have the same meanings as those defined in the Loan

Capitalisation Anouncement.

On 29 April 2025 (after trading hours of the Stock

Exchange), the Company and the Lender entered into

the Loan Capitalisation Agrement, pursuant to which

the Lender (as the subscriber) has conditionaly agred

to subscribe (for himself or his nomine) for, and the

Company has conditionaly agred to alot and isue,

458,769,789 Capitalisation Shares, at the Isue Price

of HK$1.28 per Capitalisation Share. The consideration

of the alotment and isue of the Capitalisation Shares

in the amount of aproximately HK$587.225 milion

shal be setled by means of ofseting against the

Repayment Amount of aproximately HK$587.225

milion. As at the date of the Loan Capitalisation

Agrement, the Outstanding Loan Sum amounted to

aproximately HK$587.225 milion. Upon Completion,

the Repayment Amount (being the whole amount of the

Outstanding Loan Sum) shal be demed to have ben

repaid and the Group wil no longer be indebted to the

Lender pursuant to the Shareholder’s Facilities under

the Loan Agrements.

For details of the Loan Capitalisation, please refer to

the Loan Capitalisation Anouncement.

41. APROVAL OF CONSOLIDATED

FINANCIAL STATEMENTS

The consolidated financial statements were aproved and

authorised for isue by the Board on 30 June 2025.

2025
二零二五年
HK$’000
千港元
863,400
50,145
(1,726)
(799)
(2,525)
(0.04)
(0.04)

2025
二零二五年
HK$’000
千港元
4,612,095
(686,472)
3,925,623

FIVE YEARS FINANCIAL SUMARY

五年财务摘要

GoFintech Quantum Inovation Limited Anual Report 2025280

FIVE YEARS FINANCIAL SUMARY

五年财务摘要

For the year ended 31 March

截至三月三十一日止年度

二零二四年二零二三年二零二年二零二一年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

RESULTS业绩

Revenue收入49,45626,94358,487131,718

Net (loses)/gains on investments

at fair value through profit or los

按公平值列入损益账之

投资（亏损）╱收益

净额

(3,481)(4,630)(3,151)18,952

Los before tax除税前亏损(30,634)(58,863)(79,534)(7,937)

Income tax (expense)/credit所得税（开支）╱抵免(45)8225(5,558)

Los for the year atributable

to owners of the Company

本公司拥有人应占

本年度亏损(30,679)(58,855)(79,309)(13,495)

Los per share

(HK cents) (Restated)

每股亏损（港仙）

（经重列）

Basic基本(0.91)(2.84)(4.41)(0.75)

Diluted摊薄(0.91)(2.84)(4.41)(0.75)

As at 31 March

于三月三十一日

二零二四年二零二三年二零二年二零二一年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

ASETS AND LIABILITIES资产及负债

Total asets资产总值1,092,191475,761604,610955,444

Total liabilities负债总额(305,348)(179,292)(356,751)(631,136)

Net asets资产净值786,843296,469247,859324,308

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