财富链截至2026年3月31日止年度之年报

CONTENTS Corporate InformationFinancial HighlightsChairman’s StatementManagement Discussion and AnalysisBiographical Details of DirectorsCorporate Governance ReportDirectors’ ReportEnvironmental, Social and Governance ReportIndependent Auditor’s ReportConsolidated Statement of Profit or Loss andOther Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsFinancial SummarySummary of Properties 119 Corporate Information BOARD OF DIRECTORSExecutive Directors Mr. Lai Law Kau(Chairman and Chief Executive Officer)Ms. Lui Yuk Chu(Deputy Chairman)Mr. Kwong Jimmy Cheung Tim Independent Non-executive DirectorsMr. Kan Ka HonMr. Lau Sin MingMr. Wu Koon Yin Welly BOARD COMMITTEESAudit CommitteeMr. Kan Ka Hon(Chairman)Mr. Lau Sin MingMr. Wu Koon Yin Welly Remuneration Committee Mr. Lau Sin Ming(Chairman)Mr. Kan Ka HonMr. Wu Koon Yin WellyMr. Lai Law Kau Nomination Committee Mr. Wu Koon Yin Welly(Chairman)Mr. Kan Ka HonMr. Lau Sin MingMr. Lai Law KauMs. Lui Yuk Chu Executive Committee Mr. Lai Law Kau(Chairman)Ms. Lui Yuk ChuMr. Kwong Jimmy Cheung Tim COMPANY SECRETARYMr. Lee Po Wing AUTHORIZED REPRESENTATIVESMr. Kwong Jimmy Cheung TimMs. Lui Yuk Chu AUDITOR •8835 Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor35/F One Pacific Place88 QueenswayHong Kong Corporate Information David Norman & Co. LEGAL ADVISERS As to Hong Kong law:David Norman & Co. As to Bermuda law:Conyers Dill & Pearman PRINCIPAL BANKERHang Seng Bank Limited Clarendon House2 Church StreetHamilton HM 11Bermuda REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL PLACE OF BUSINESS Block A, 7th FloorHong Kong Spinners Building, Phase 6481–483 Castle Peak RoadCheung Sha Wan, KowloonHong Kong 481–48367A BERMUDA PRINCIPAL SHARE REGISTRARAND TRANSFER OFFICE Appleby Global Corporate Services (Bermuda)LimitedCanon’s Court, 22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda Appleby Global Corporate Services (Bermuda)LimitedCanon’s Court, 22 Victoria StreetPO Box HM 1179Hamilton HM EXBermuda HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 1617 Tricor Investor Services Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong STOCK CODEHong Kong Stock Exchange (Main Board): 616 616 www.assetchain.com.hk WEBSITE ADDRESSwww.assetchain.com.hk Chairman’s Statement Dear Shareholders, On behalf of the board (the “Board”) of directors (the “Director(s)”) of AssetChain Limited (the “Company”), I would like to present the annual results ofthe Company and its subsidiaries (collectively, the “Group”) for the year ended31 March 2026 (the “financial year”). 20263 31 202633174,054,0002025365,299,000202633173,646,000408,0002025357,778,0007,521,000202633196,747,00020254 4 , 8 5 7 , 0 0 0202551,890,000115.7%32.3%202559.8%20263310.060.0620250.810.81 For the year ended 31 March 2026, the Group’s consolidated lossattributable to shareholders of the Company (the “Shareholders”) wasapproximately HK$74,054,000 as compared with loss of approximatelyHK$365,299,000 last financial year (2025). The consolidated loss fromcontinuing operations and discontinued operation for the year ended31 March 2026 were approximately HK$73,646,000 and HK$408,000respectively as compared with loss of approximately HK$357,778,000 andapproximately HK$7,521,000 last financial year (2025) respectively. For theyear ended 31 March 2026, the Group’s revenue from continuing operationsamounted to approximately HK$96,747,000 as compared with last financialyear (2025) of approximately HK$44,857,000, which represented an increaseof approximately HK$51,890,000 or approximately 115.7% as comparedwith last financial year (2025). This financial year’s gross profit margin wasapproximately 32.3% (2025: approximately 59.8%). The basic and dilutedloss per share of the Company from continuing and discontinued operationsfor the year ended 31 March 2026 were HK$0.06 and HK$0.06 (2025: basicand diluted loss per share of HK$0.81 and HK$0.81) respectively. In face of an extraordinarily challenging year with global economicuncertainties and continuing challenges posed by prolonged internationalgeopolitical tensions and potential market instability with high inflationarypressure and interest rates, the Group continuously and closely monitorsand explores market and investment opportunities, and constantly andprudently focuses on its core business operations in order to improve financialperformance and create long-term values to maximize the interests of itsShareholders. Finally, the Board and I would like to take this opportunity to express heartfeltappreciation to our Directors, management team, staff, Shareholders andbusiness partners for their continuous support to the Company. Lai Law KauChairman 2026626 Hong Kong, 26 June 2026 Management Discussion and Analysis The boar