国际商业结算年报 2025/2026

Contents目錄 Corporate Information2公司資料Management’s Statement4管理層報告Biographical Details of Directors28董事履歷資料Corporate Governance Report31企業管治報告Environmental, Social and Governance Report49環境、社會及管治報告Directors’ Report131董事會報告Independent Auditor’s Report141獨立核數師報告Consolidated Statement of Profit or Loss andOther Comprehensive Income148綜合損益及其他全面收益表Consolidated Statement of Financial Position150綜合財務狀況表Consolidated Statement of Changes in Equity152綜合權益變動表Consolidated Statement of Cash Flows153綜合現金流量表Notes to the Consolidated Financial Statements155綜合財務報表附註Five Years Financial Summary252五年財務概要 Corporate Information公司資料 董事會執行董事袁亮陳少達 BOARD OF DIRECTORSExecutive DirectorsYuen LeongChan Siu Tat 非執行董事劉雨（於二零二六年六月三十日辭任） Non-executive DirectorLiu Yu (resigned on 30 June 2026) 獨立非執行董事葉勇陳嵐冉王建平 Independent Non-executive DirectorsYap YungChen LanranWong Kin Ping 公司秘書黃麗嬌 COMPANY SECRETARYWong Lai Kiu 核數師容誠（香港）會計師事務所有限公司（前稱先機會計師行有限公司）執業會計師註冊公眾利益實體核數師 AUDITOR Rongcheng (Hong Kong) CPA Limited(formerly known as CL Partners CPA Limited)Certified Public AccountantsRegistered Public Interest Entity Auditors 審核委員會葉勇（主席）王建平陳嵐冉 AUDIT COMMITTEEYap Yung(chairman)Wong Kin PingChen Lanran 薪酬委員會王建平（主席）陳少達葉勇陳嵐冉 REMUNERATION COMMITTEE Wong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran 提名委員會王建平（主席）陳少達葉勇陳嵐冉 NOMINATION COMMITTEE Wong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran Corporate Information公司資料 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港銅鑼灣告士打道255-257號信和廣場31樓3103室 Unit 3103, 31/FSino Plaza255-257 Gloucester RoadCauseway BayHong Kong 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda Appleby Global Corporate Services (Bermuda) LimitedCanon’s Court22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 Tricor Investor Services Limited17th FloorFar East Finance Centre16 Harcourt RoadHong Kong 股份代號00147 STOCK CODE00147 公司網址www.147hk.com COMPANY WEBSITEwww.147hk.com Management’s Statement管理層報告 整體業績 OVERALL RESULTSKey performance indicator (Financial Ratio) 本集團本年度的收入約為216,242,000港元，而二零二五年則為186,195,000港元，相當於增加16.1%。本集團於本年度錄得整體毛損約38,536,000港元（二零二五年：31,231,000港元）。毛損乃歸因於以低毛利率出售餘下物業，以及本年度比特幣價格下跌，對本集團加密貨幣相關業務的表現造成負面影響。 The Group’s revenue for the current year is approximately HK$216,242,000,compared to HK$186,195,000 in 2025, represented an increase of 16.1%. TheGroup recorded an overall gross loss of approximately HK$38,536,000 for thecurrent year (2025: HK$31,231,000). The gross loss was attributable to the sale ofremaining properties at low gross margins, as well as the decline in Bitcoin pricesduring current year, which negatively impacted the performance of the Group’s thecryptocurrency-related business. Management’s Statement管理層報告 本集團於本年度錄得虧損約355,770,000港元（二零二五年：387,351,000港元）。虧損主要歸因於：(i)年內確認以股份為基礎之付款開支136,248,000港元，源自於二零二五年十月十五日向本集團董事及員工授出購股權所分攤的費用；(ii)於本年度就所持比特幣數字資產確認減值虧損49,339,000港 元，以 及 就 比 特 幣 挖 礦 服 務 器 確 認 減 值 虧 損21,533,000港 元，乃 主 要 由 於 比 特 幣 價 格 下 跌 所致；及(iii)計 入 物 業、廠 房 及 設 備 之 在 建 工 程 以及待售物業之減值虧損分別為10,744,000港元及27,334,000港元。 The Group recorded a loss of approximately HK$355,770,000 for the current year(2025: HK$387,351,000). The loss was primarily attributable to: (i) share basedpayment expenses of HK$136,248,000 recognised during the year, apportioned fromthe granting of share options to Directors and staff of the Group on 15 October2025; (ii) an impairment loss of HK$49,339,000 on Bitcoin digital assets held andan impairment loss of HK$21,533,000 on Bitcoin mining servers were recognisedduring the current year, primarily driven by the decline in Bitcoin prices; and (iii)impairment losses on construction in progress included in property, plant andequipment, and on properties held for sale, amounting to HK$10,744,000 andHK$27,334,000 respectively. 本年度的每股基本及攤薄虧損約為1.36港仙（二零二五年：1.13港仙）。 The basic and diluted loss per share was approximately HK$1.36 cents for the currentyear (2025: HK$1.13 cents). 經營業務回顧及前景加密貨幣相關業務 REVIEW OF OPERATIONS AND PROSPECTCryptocurrency-related Business 本集團相信，新興金融科技行業是未來改善全球金融服務的創新因素之一。本集團繼續在金融科技領域探索各種機會，包括但不限於與金融科技相關的上下游服務以及與金融科技相連的基礎設施項目。根據該發展戰略，於二零二五年八月八日，本公司宣佈成立一家合營企業，以發展其加密貨幣相關業務。本集團可透過多種策略產生收入及溢利，包括但不限於加密貨幣挖礦、根據市場狀況不時於交易所出售所挖掘貨幣、透過加入礦池出租算力及轉售挖礦硬件。 The Group believes that the emerging Fintech industry is one of the innovativefactors that will improve the delivery of global financial services in the future. TheGroup continues to explore various opportunities in the Fintech sector, including,but not limited to, Fintech-related upstream and downstream services, as well asinfrastructure projects connected to Fintech. In line with this development strategy,on 8 August 2025, the Company announced the formation of a joint venture