Imperium Technology Group (00776) Second Interim Report: Revenue Falls 14.9% to HK$43.85 Million, Net Loss Narrows to HK$38.56 Million

Bulletin Express03-20

Imperium Technology Group Limited (0776) released its unaudited second interim results for the 12 months ended 31 December 2025.

• Revenue decreased 14.9% year-on-year to HK$43.85 million, driven mainly by a 15.6% decline in the esports segment.

• Loss attributable to shareholders narrowed 10.7% to HK$38.56 million; basic and diluted loss per share were HK$(0.10).

• Gross profit rose 5.8% to HK$21.48 million, lifting gross margin from 39.4% to 49.0%, helped by improved margins in online-game and esports operations.

Segment performance • Online-game revenue edged up 1.7% to HK$15.34 million; segment loss reduced to HK$7.07 million after lower R&D spending on the “Holosens” project. • Cloud computing & data-storage revenue dropped 43.1% to HK$1.61 million; segment loss widened to HK$10.17 million due to weaker cryptocurrency prices and the cessation of Bitcoin operations. • Esports revenue fell to HK$25.09 million; segment profit declined to HK$1.51 million. • Property investment contributed HK$1.42 million revenue and HK$2.30 million profit, reflecting a fair-value gain on Malaysian investment properties. • Household products and money-lending generated HK$0.40 million revenue and HK$0.37 million profit.

Key expense and impairment items • Administrative expenses contracted 17.9% to HK$39.13 million on lower staff costs and depreciation. • Net impairment on non-financial assets increased to HK$4.50 million, mainly from write-downs of cryptocurrencies and related deposits. • Finance costs rose 31.7% to HK$21.11 million, reflecting higher effective interest on related-party loans and new third-party borrowings.

Balance-sheet highlights • Cash and bank balances stood at HK$4.96 million (31 Dec 2024: HK$8.49 million). • Current liabilities totalled HK$248.48 million, exceeding current assets of HK$84.19 million, resulting in net current liabilities of HK$164.29 million. • Total loans from related parties amounted to HK$202.40 million, bearing 0%–2% interest; maturity has been extended to 30 September 2027. • Other borrowings of HK$14.00 million were raised at 12% interest, repayable within one year. • Net liabilities narrowed to HK$129.97 million from HK$179.25 million a year earlier.

Capital-raising and equity movements • October 2025 placing of 74.65 million new shares at HK$0.845 raised gross proceeds of HK$63.08 million; net proceeds after costs were HK$62.35 million, earmarked mainly for AI development, a potential biotech-AI investment and working capital. • Capital contribution of HK$26.61 million recognised following extension of related-party loans. • A new share-option scheme was adopted on 27 June 2025, replacing the 2018 scheme; 37.32 million options are presently available for grant.

Liquidity and going-concern The Group recorded net cash used in operations of HK$45.35 million and reported material uncertainty over its ability to continue as a going concern. Management is pursuing cost controls, enhanced collection of receivables, debt extensions and further financing to address near-term liquidity pressure.

Corporate matters • The financial year-end has been changed from 31 December to 31 March; the next audited results will cover 15 months to 31 March 2026. • Board changes: Independent non-executive director Ms. Han Pingping resigned on 28 November 2025; Mr. Zhao Yi was appointed the same day and now chairs the Remuneration Committee.

No interim dividend was declared.

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