裕承科金2025/2026 年报

2025/26 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)Ms. Wong Pui Shan3 SBS, JP3 Independent Non-executive DirectorsMr. Zhang GuangyingMs. Jiao Jie2Prof. Peng QianMs. Ling Kit Sum Imma1 21 21 AUDIT COMMITTEEMs. Jiao Jie2(Committee Chairlady)Mr. Zhang GuangyingProf. Peng QianMs. Ling Kit Sum Imma1 REMUNERATION COMMITTEEMr. Zhang Guangying(Committee Chairman)Mr. Xu HaoProf. Peng Qian NOMINATION COMMITTEEMs. Jiao Jie2(Committee Chairlady)Mr. Zhang GuangyingMs. Li Chuchu, TracyMs. Ling Kit Sum Imma1 21 COMPANY SECRETARYMs. Li Chuchu, Tracy 1Resigned as an independent non-executive Director and ceasedto be the chairlady of the Audit Committee and NominationCommittee with effect from 23 December 2025.2Appointed as an independent non-executive Director and thechairlady of the Audit Committee and Nomination Committee witheffect from 23 December 2025.3Appointed as a non-executive Director with effect from 20 May2026.123 AUDITORPrism Hong Kong LimitedUnits 1903A-1905, 19/F,8 Observatory Road,Tsim Sha Tsui, Hong Kong 8191903A-1905 LEGAL COUNSELSHong KongHowse Williams27/F Alexandra House18 Chater Road, CentralHong Kong 1827 Cayman IslandsConyers Dill & Pearman29th Floor, One Exchange Square8 Connaught PlaceCentral, Hong Kong Conyers Dill & Pearman829 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 Kong Investor 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 BUSINESS AND FINANCIAL REVIEW Liquidity, financial resources and capital structure At 31 March 2026, Arta Techfin Corporation Limited (the“Company”) and its subsidiaries (collectively, the “Group”) hadtotal assets, net current assets and net assets of approximatelyHK$144.9 million (2025: HK$101.7 million), approximatelyHK$94.4 million (2025: HK$0.7 million) and approximatelyHK$120.9 million (2025: HK$29.4 million) respectively, andcash and cash equivalents and short-term bank deposit balancesof approximately HK$96.7 million (2025: HK$54.5 million). Thecurrent ratio (current assets/current liabilities) was 6 (2025: 1).During the year ended 31 March 2026 (the “Reporting Period”),the Group has fully settled the unsecured convertible bonds in theprincipal amount of HK$40 million (“Convertible Bonds”). Hence,the Group did not have any interest borrowings and no gearingratio was presented (2025: 136%). The gearing ratio wasexpressed as a ratio of borrowings divided by the total equity ofthe Group. 144,900,000101,700,00094,400,000700,000120,900,00029,400,00096,700,00054,500,0006140,000,000136% For the Reporting Period, borrowing costs amounted toapproximately HK$0.9 million on issuance of the ConvertibleBonds. Total finance costs for the year decreased by 83% orHK$4.3 million as compared to the corresponding period in2025 of approximately HK$5.2 million. The Group’s fundingand treasury policy is designed to maintain a diversified andbalanced debt profile and financing structure. The Group isnot exposed to significant foreign currency risk, as it doesnot hold significant monetary balances in foreign currencies.Consequently, no financial instruments are held for hedgingpurposes. The management of the Group will continue tomonitor the Group’s foreign currency exposure and will considerimplementing hedging strategies should a material risk arise. 900,0005,200,00083%4,300,000 For the Reporting Period, the Group’s consolidated revenueincreased to approximately HK$109.9 million as a result of thesignificantly improved performance of our asset managementbusiness, insurance brokerage business, and wealth managementand consultancy services business. 109,900,000 Management Discussion and Analysis BUSINESS AND FINANCIAL REVIEW(Continued) Financial Performance(Continued) 105,600,00019%125,500,00031,800,00031,600,00029,300,00018,400,000 Operating expenses, amounted to approximately HK$125.5million, increased by 19% from HK$105.6 million for theyear ended 31 March 2025. Total employee benefit expenses(including directors’ remuneration) amounted to approximatelyHK$31.8 million for the Reporting Period (2025: HK$31.6million). Consultancy, legal and professional fees amounted toapproximately HK$29.3 million (2025: HK$18.4 million). Theincrease in operating expenses for the Reporting Period wasmainly due to the con