瓦普思瑞元宇宙中期报告2026

(Incorporated in the Cayman Islands with limited liability)Stock Code8093 INTERIM REPORT2025-26 For the six months period ended 31 December, 2025202512316 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONGLIMITED (THE “STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sizedcompanies to which a higher investment risk may be attached than other companieslisted on the Stock Exchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decision to invest only afterdue and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies,there is a risk that securities traded on GEM may be more susceptible to high marketvolatility than securities traded on the Main Board and no assurance is given thatthere will be a liquid market in the securities traded on GEM. This report, for which the directors (the “Directors”) of Web3 Meta Limited (the “Company”)collectively and individually accept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEMListingRules”)for the purpose of giving information with regard to the Company.TheDirectors, having made all reasonable enquiries, confirm that to the best of their knowledgeand belief the information contained in this report is accurate and complete in all materialrespects and not misleading or deceptive, and there are no other matters the omission of whichwould make any statement herein or this report misleading. GEM GEM GEMGEMGEM GEMGEM CONTENTS 03Unaudited Condensed ConsolidatedStatement of Profit or Loss and OtherComprehensive Income06Unaudited Condensed ConsolidatedStatement of Financial Position08Unaudited Condensed ConsolidatedStatement of Changes in Equity09Unaudited Condensed ConsolidatedStatement of Cash Flow10Notes to The Unaudited CondensedConsolidated Financial Statements25Management Discussion and Analysis43Other Information INTERIM RESULTS FOR THE SIX MONTHS ENDED 31 DECEMBER 2025 (UNAUDITED) Theboard of Direc tors(the“Board”)of theC o m p a n yh e r e b y a n n o u n c e t h e u n a u d i t e dcondensedconsolidated results of the Companyand its subsidiaries (collectively, the “Group”) forthe six months ended 31 December 2025, togetherwith the comparative figures for the correspondingperiod in 2024 as follows, which are presented inHong Kong dollars (“HK$”): UNAUDITED CONDENSEDCONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVEINCOME For the six months ended 31 December 2025 INTERIM RESULTS FOR THE SIX MONTHS ENDED 31 DECEMBER 2025 (UNAUDITED) INTERIM RESULTS FOR THE SIX MONTHS ENDED 31 DECEMBER 2025 (UNAUDITED) UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2025 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF FINANCIAL POSITION AT 31 DECEMBER 2025 UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CHANGES IN EQUITY FOR THE SIX MONTHS ENDED 31 DECEMBER 2025 Note: Statutory reservePursuantto the relevant laws and regulations for business 50%25% enterprises in the People’s Republic of China (the “PRC”), aportion of the profits of the entities which are registered inthe PRC has been transferred to the statutory reserve which isrestricted as to use. When the balance of such reserve reaches50% of the capital of that entity, any further appropriation isoptional. The statutory reserve can be utilised, upon approvalofthe relevant authority,to offset prior years’losses or toincrease capital. However, the balance of the statutory reservemust be maintained at a minimum 25% of capital after suchusage. UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF CASH FLOW FOR THE SIX MONTHS ENDED 31 DECEMBER 2025 NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS 1. 1.GENERAL INFORMATION Cricket Square, Hutchins Drive,PO Box 2681, Grand Cayman, KY1-1111, Cayman Islands331–33312GEM T heCompany was incor p orate d in theCaymanIslands with limited liability.Theaddressof the registered of fice of theCompany is Cricket Square, Hutchins Drive,POBox 2681,Grand Cayman,K Y1-1111,CaymanIslands.T he principal place ofbusiness of the Company is 12/F., Teng FuhCommercial Building, No. 331–333 Queen’sRoadCentral,Hong Kong.The Company’ssharesare listed on GEM of The StockExchange of Hong Kong Limited (the “StockExchange”). TheCompany is an investment holdingcompany.The principal ac tivities of it ssubsidiaries are mainly provision of internetadvertising agency services and digitalizationempowerment platform business. The interim condensed consolidated financialstatementsare presented in Hong Kongdollars (“HK$”), which is also the functionalcurrency of the Company. 2. 2.BASIS OF PREPARATION OFFINANCIAL STATEMENTS 34GEM T h ec o n d e n s e d c o n s o l i d a t e d f i n a n c i a ls t a t e m e n t sh a v e b e e n p r e p a r e d i naccordancewith Hong Kong AccountingStan