创意大中华 2025年年度报告和过渡报告

The number of outstanding shares of each of the issuer’s classes of capital or common stock as of December 31, 2024 was:18,000,000 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes☐No☒ If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934. Yes☐No☒ Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), Yes☐No☒ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted andposted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definitionof “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one): Large accelerated filer☐Accelerated filer☐Non-accelerated filer☒ If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards† Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: ☒U.S. GAAP☐International Financial Reporting Standards as issued by the ☐Other Indicate by check mark whether the registrant has filed a report on and attestation to its management’s of assessment of theeffectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-OxleyAct (15 U.S.C. 7262 (b)) by Yes☐No☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange (APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS) Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15 (d) ofthe Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court: EXPLANATORY NOTE On March 31, 2025, the U.S. Securities and Exchange Commission (the “SEC”) declared effective the Registration Statement on FormF-1, as amended (Commission File No. 333-281629) (the “Registration Statement”) of Cre8 Enterprise Limited (the “Company”), a Rule 15d-2 (“Rule 15d-2”) under the Securities Exchange Act of 1934, as amended, provides generally that if a company’s registrationstatement under the Securities Act of 1933, as amended, did not contain certified financial statements for the company’s last full fiscalyear preceding the year in which the registration statement becomes effective, then the company must, within the later of 90 days afterthe effective date of the registration statement or four months following the end of the registrant’s latest full fiscal year, file a special The Registration Statement did not contain the certified financial statements of the Company for the last fiscal year ended December31, 2024; therefore, as required by Rule 15d-2, the Company is hereby filing its certified financial statements for the fiscal year ended ContentsPageReport of Independent Registered Public Accounting Firm (PCAOB ID: 1171)F-2Consolidated Balance Sheets as of December31, 2023 and 2024F-3Consolidated Statements of (Loss) Income and Comprehensive (Loss) Income for theYears Ended December31, 2022,2023 and 2024F-4Consolidated Statements of Equity for theYears Ended December31, 2022, 2023 and 2024F-5Consolidated Statements of Cash Flows for theYears Ended December31, 2022, 2023 and 2024F-6Notes to Consolidated Financial StatementsF-7 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To:The Board of Directors and Shareholders ofCre8 Enterprise Limited Opinion on the Financial Statements We have audited the accompanying consolidated balanc