
BOARD OF DIRECTORSExecutive DirectorsMr. Xu Hao(Chief Executive Officer)Ms. Li Chuchu, Tracy(Chief Financial Officer) Non-executive DirectorsDr. Cheng Chi-Kong, AdrianSBS, JP(Chairman) SBS, JP Independent Non-executive DirectorsMr. Zhang GuangyingMs. Ling Kit Sum ImmaProf. Peng Qian AUDIT COMMITTEEMs. Ling Kit Sum Imma(Committee Chairlady)Mr. Zhang GuangyingProf. Peng Qian REMUNERATION COMMITTEEMr. Zhang Guangying(Committee Chairman)Mr. Xu HaoProf. Peng Qian NOMINATION COMMITTEEMs. Ling Kit Sum Imma(Committee Chairlady)Mr. Zhang GuangyingMs. Li Chuchu, Tracy COMPANY SECRETARYMs. Li Chuchu, Tracy AUDITORCrowe (HK) CPA Limited9/F Leighton Centre77 Leighton RoadCauseway Bay, Hong Kong 779 LEGAL COUNSELSHowse Williams27/F Alexandra House18 Chater Road, CentralHong Kong 1827 Cayman IslandsConyers Dill & Pearman29th Floor, One Exchange Square8 Connaught PlaceCentral, Hong Kong 829 PRINCIPAL BANKERThe Hongkong and Shanghai Banking Corporation Limited REGISTERED OFFICECricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands PRINCIPAL PLACE OF BUSINESSUnits 1-2, Level 9K11 ATELIER King’s Road728 King’s RoadQuarry Bay, Hong Kong 728K11 ATELIER King’s Road91-2 BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONGComputershare Hong KongInvestor Services LimitedShops 1712-171617th Floor, Hopewell Centre183 Queen’s Road EastWan ChaiHong Kong 183171712-1716 WEBSITEhttps://www.artatechfin.com https://www.artatechfin.com TRADING OF SHARESThe Stock Exchange of Hong Kong Limited(Stock Code: 279) 279 TO THE BOARD OF DIRECTORS OFARTA TECHFIN CORPORATION LIMITED(Incorporated in the Cayman Islands with limited liability) INTRODUCTION 660343434 We have reviewed the interim financial information set out onpages 6 to 60, which comprises the condensed consolidatedstatement of financial position of Arta TechFin CorporationLimited (the “Company”) and its subsidiaries (together, the“Group”) as at 30 September 2025 and the condensedconsolidated statement of profit or loss, the condensedconsolidated statement of comprehensive income, the condensedconsolidated statement of changes in equity and the condensedconsolidated cash flows statement for the six-month periodthen ended and other explanatory notes. The Rules Governingthe Listing of Securities on The Stock Exchange of Hong KongLimited (the “Listing Rules”) require the preparation of a reporton interim financial information to be in compliance with therelevant provisions thereof and Hong Kong Accounting Standard34Interim Financial Reporting(“HKAS 34”) issued by the HongKong Institute of Certified Public Accountants (the “HKICPA”). Thedirectors are responsible for the preparation and presentation ofthis interim financial information in accordance with HKAS 34. Our responsibility is to express a conclusion on this interimfinancial information based on our review and to report ourconclusion solely to you, as a body, in accordance with ouragreed terms of engagement, and for no other purpose. We donot assume responsibility towards or accept liability to any otherperson for the contents of this report. SCOPE OF REVIEW We conducted our review in accordance with Hong KongStandard on Review Engagements 2410Review of InterimFinancial Information Performed by the Independent Auditor ofthe Entityissued by the HKICPA. A review of interim financialinformation consists of making inquiries, primarily of personsresponsible for financial and accounting matters, and applyinganalytical and other review procedures. A review is substantiallyless in scope than an audit conducted in accordance withHong Kong Standards on Auditing and consequently does notenable us to obtain assurance that we would become awareof all significant matters that might be identified in an audit.Accordingly, we do not express an audit opinion. 2410 CONCLUSION Based on our review, nothing has come to our attention thatcauses us to believe that the accompanying interim financialinformation is not prepared, in all material respects, inaccordance with HKAS 34. 34 Crowe (HK) CPA LimitedCertified Public AccountantsHong Kong, 28 November 2025 Chiu Lung SangPractising Certificate Number P08091 For the six months ended 30 September 2025 1.CORPORATE AND GROUP INFORMATION 1. Arta TechFin Corporation Limited (the “Company”) is alimited liability company incorporated in the Cayman Islands.The principal place of business of the Company is locatedat Units 1-2, Level 9, K11 ATELIER King’s Road, 728 King’sRoad, Quarry Bay, Hong Kong. The Company’s shares arelisted on the Main Board of The Stock Exchange of HongKong Limited (the”Stock Exchange”). 728K11ATELIER King’s Road 91-2 During the period, the Company and its subsidiaries(collectively, referred to as the “Group”) were principallyengaged in the financial services sector, including (a)global markets business (comprising securities and futuresbrokerage busine