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《業績》大中華金融(00431.HK)全年虧損收窄至2,632萬元 核數師無法發表意見
大中華金融(00431.HK)公布2025年度業績,收入7,526萬港元,按年升2.96倍。虧損由上年同期1.13億元,收窄至2,631.5萬元;每股虧損0.34仙。不派息。獨立核數師無法發表意見,指未能取得充足的適當審核證據來就該等綜合財務報表發表審核意見提供基準。自2024年7月以來,儘管公司董事多次嘗試聯繫公司九家間接全資附屬公司(統稱「標的附屬公司」...
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《業績》大中華金融(00431.HK)全年虧損收窄至2,632萬元 核數師無法發表意見
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大中華金融(00431.HK)  0.000 (0.000%)   公布2025年度業績,收入7,526萬港元,按年升2.96倍。虧損由上年同期1.13億元,收窄至2,631.5萬元;每股虧損0.34仙。不派息。

Dividend History
Announce DateEventParticular
2026/02/27InterimNo Dividend
2026/02/13FinalNo Dividend
2024/08/27InterimNo Dividend
2024/03/28FinalNo Dividend

獨立核數師無法發表意見,指未能取得充足的適當審核證據來就該等綜合財務報表發表審核意見提供基準。

自2024年7月以來,儘管公司董事多次嘗試聯繫公司九家間接全資附屬公司(統稱「標的附屬公司」)負責編製及存置會計賬簿及記錄,以及銀行結單及營運數據等證明文件(「賬簿及記錄」)的當地管理層(「負責人員」),但因涉及若干薪酬相關爭議(「爭議」),董事始終未能取得標的附屬公司的賬簿及記錄。

標的附屬公司分別為北京晟峰惠諮詢有限公司及其三家全資附屬公司北京新和峰控股有限公司、北京安家世行融資擔保有限公司及霍爾果斯安家世行企業諮詢服務有限公司;及北京鼎匯通美諮詢有限公司及其四家全資附屬公司北京信諾微資產管理有限公司、深圳信諾微商業保理有限公司、霍爾果斯諾微企業管理諮詢有限公司及霍爾果斯諾立企業諮詢服務有限公司。

標的附屬公司主要於北京從事提供融資擔保、貸款轉介及諮詢服務。有關事件是由於薪酬相關爭議所致,導致當地管理層及員工拒不配合,進而未能向集團提供賬簿及記錄。

誠如綜合財務報表附註3所披露,董事主要基於標的附屬公司於2024年6月30日的資產及負債賬面值及截至2024年6月30日止六個月期間的業績及現金流量對其財務資料進行綜合入賬。董事認為,標的附屬公司於2024年7月1日至2025年12月31日期間似乎並無重大交易。

然而,核數師無法獲取標的附屬公司的賬簿及記錄,以對該等綜合財務報表進行審核。因此,核數師未能取得充足的適當審核證據,以令核數師信納標的附屬公司計入集團於2024年及2025年12月31日之綜合財務狀況表的資產及負債賬面值,及於集團截至2024年及2025年12月31日止年度之綜合損益及其他全面收益表以及綜合現金流量表計入及呈列的業績及現金流量的各個財務報表項目,是否不存在重大錯報。

因此,核數師亦無法確定是否有必要就構成截至2024年及2025年12月31日止年度之綜合財務狀況表、綜合損益及其他全面收益表、綜合權益變動表及綜合現金流量表組成部分的已記錄或未記錄的交易作出任何調整。

核數師無法執行任何令人信納的替代性審核程序,以就上述事項獲取充足的審核證據。由於該等事項,核數師無法確定是否需要對上文所載項目及綜合財務報表中的相關披露作出任何調整。

核數師提請注意,集團上年度虧損2,631.5萬港元。去年底止集團的流動負債超出其流動資產9.04億港元及其負債總額超出其資產總值9.04億港元。同日,集團的現金及現金等價物為2,419.3萬港元,而集團錄得流動借貸約近2.4億港元、應付應計利息約5,557.2萬港元及可換股票據約3,300萬港元。集團已就其客戶的融資及貸款向該等客戶的部分貸款人提供擔保,金額約為5.16億港元,上述擔保已遭遇違約,訴訟負債撥備約792.7萬港元。此外,截至本報告日期,於2025年12月31日的流動借貸約2.13億港元已遭遇違約。上述情況表明重大不確定因素之存在可能使集團的持續經營能力受到嚴重質疑。(ec/da)(HK stocks quote is delayed for at least 15 mins.)
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