帝国科技集团2025第二份中期报告

(Incorporated in the Cayman Islands with limited liability)(Stock code: 0776) 2025 CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors Mr. Cheng Ting Kong(Chairman) (resigned on 3 July 2025)Mr. Lin JunweiMr. Yeung Tong Seng TerryMr. Xiao JunjiaMs. Li Tingting Independent Non-Executive Directors Mr. Fung Tze WaMr. Ting Wong Kacee (resigned on 8 May 2025)Mr. Tse Ting Kwan (resigned on 8 May 2025)Mr. Hui Ka LungMs. Han Pingping (appointed on 8 May 2025 andresigned on 28 November 2025)Mr. Zhao Yi (appointed on 28 November 2025) AUDIT COMMITTEE Mr. Fung Tze Wa(Chairman)Mr. Hui Ka LungMr. Zhao Yi REMUNERATION COMMITTEE Mr. Zhao Yi(Chairman)Mr. Fung Tze WaMr. Hui Ka LungMr. Lin Junwei NOMINATION COMMITTEE Mr. Hui Ka Lung(Chairman)Mr. Fung Tze WaMs. Li TingtingMr. Lin JunweiMr. Zhao Yi COMPANY SECRETARY Mr. Ip Ka Ki (resigned on 28 November 2025)Mr. See Hiu Lun (appointed on 28 November 2025) AUDITOR Prism Hong Kong LimitedRegistered Public Interest Entity Auditors CORPORATE INFORMATION REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 181One Harbour Square2602 Room 02, 26/F,One Harbour Square,No. 181 Hoi Bun Road, Kwun Tong,Kowloon, Hong Kong PRINCIPAL BANKERS In Hong Kong:Dah Sing BankThe Hongkong and Shanghai Banking Corporation Limited In the PRC:Bank of China Limited CAYMAN ISLANDS PRINCIPAL SHAREREGISTRAR AND TRANSFER OFFICE Maples Fund Services (Cayman) LimitedP.O. Box 1093, Boundary Hall, Cricket SquareGrand Cayman, KY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedP.O. Box 1093, Boundary Hall, Cricket SquareGrand Cayman, KY1-1102Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Investor Services Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong 0776 STOCK CODE 0776 INVESTOR RELATIONS www.776.hkir@776.hk For other information relating to the Company,please contact Corporate Communications Departmentwebsite: www.776.hke-mail: ir@776.hk CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS For the twelve months ended 31 December 2025 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the twelve months ended 31 December 2025 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2025 Current liabilities Trade payablesLease liabilitiesLoans from related partiesOther borrowingsOther payables and accrualsContract liabilities CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 31 December 2025 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the twelve months ended 31 December 2025 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the twelve months ended 31 December 2025 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 1. 1.GENERAL INFORMATION CricketSquare,Hutchins Drive,P.O.Box2681,Grand Cayman,KY1-1111,CaymanIslands181One Harbour Square 2602 ImperiumTechnology Group Limited(the“Company”)wasincorporated in the Cayman Islands as an exemptedcompany with limited liability under the Companies Law oftheCayman Islands.The address of its registered officeisCricket Square,Hutchins Drive,P.O.Box 2681,GrandCayman,K Y1-1111,Cayman Islands.The address of itsprincipal place of business is Room 02, 26/F, One HarbourSquare, No. 181 Hoi Bun Road, Kwun Tong, Kowloon, HongKong. The Company’s shares are listed on the Main Boardof The Stock Exchange of Hong Kong Limited (the “StockExchange”). (i)NFT(ii)(iii) TheCompany is an investment holding company.TheCompanyand its subsidiaries(collectively referred to asthe“Group”)are principally engaged in(i)marketing andoperation of mobile games and computer games and saleof non-fungible tokens (NFTs) and other digital tokens; (ii)provision of cloud computing and data storage solutions tocustomers;and(iii)participating in esports competitions,streamingand marketing events and merchandise salesexports. DiamondStateHoldingsLimited Inthe opinion of the directors of the Company(the“Directors”),Diamond State Holdings Limited,a companyincorporated in the British Virgin Islands, is the immediateparentand Mr.Cheng Ting Kong(“Mr.Cheng”)is theultimate controlling party of the Company. On 28 November 2025, the Company has resolved to changethe financial year end date from 31 December to 31 March.Theforthcoming financial year end date of the Companywill be 31 March 2026 and the next audited consolidatedfinancial statements of the Company will cover a period offifteen months from 1 January 2025 to 31 March 2026. Asa result, the Company prepared and presented the secondinterimreport which includes the unaudited condensedconsolidated financial statements of the Group covering atwelve-month period from 1 January 2025 to 31 December2025 with comparative figures cover the audited figures from1 January 2024 to 31