SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2025

Segment Reporting [Abstract]

SCHEDULE OF SEGMENT REPORTING INFORMATION

		Securities related services segment				Asset management services segment				Corporate				Total
		HKD’000				HKD’000				HKD’000				HKD’000

Revenues:
Revenues – excluding interest income			12,011				3,947				-				15,958
Revenues – interest income			5,981				-				-				5,981
Total revenues			17,992				3,947				-				21,939

Expenses:
Compensation and benefits			-				-				(7,550	)			(7,550	)
Commission expense			(42	)			(1,995	)			-				(2,037	)
Advertising and marketing			-				-				(2,254	)			(2,254	)
Lease expense			-				-				(1,261	)			(1,261	)
Legal and professional fee			(1,703	)			(413	)			(240	)			(2,356	)
Provision for allowance of expected credit losses on loans to customers			(10,944	)			-				-				(10,944	)
Impairment of investment under equity method
Other general and administrative			(2,439	)			(291	)			(86	)			(2,816	)
Total expenses			(15,128	)			(2,699	)			(11,391	)			(29,218	)

Other income – interest income			164				4				-				168
Other income			39				-				-				39
Total other income			203				4				-				207
Share of losses of associate

Income (loss) before income taxes			3,067				1,252				(11,391	)			(7,072	)

Total assets			92,313				8,604				5,727				106,644
Total liabilities			(41,654	)			(1,993	)			(2,255	)			(45,902	)

Net assets			50,659				6,611				3,472				60,742

PLUTUS FINANCIAL GROUP LIMITED AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Year ended December 31, 2024

		Securities related services segment				Asset management services segment				Corporate				Total				Total
		HKD’000				HKD’000				HKD’000				HKD’000				US$’000
Revenues:
Revenues – excluding interest income			2,494				4,195				-				6,689				861
Revenues – interest income			3,059				-				-				3,059				394
Total revenues			5,553				4,195				-				9,748				1,255

Expenses:
Compensation and benefits			-				-				(8,633	)			(8,633	)			(1,111	)
Commission expense			(36	)			(2,502	)			-				(2,538	)			(327	)
Advertising and marketing			-				-				(608	)			(608	)			(78	)
Lease expense			-				-				(1,250	)			(1,250	)			(161	)
Legal and professional fee			(1,610	)			(152	)			(315	)			(2,077	)			(267	)
Reversal of (provision for) allowance of expected credit losses on loans to customers			1,427				(24	)			-				1,403				181
Other general and administrative			(2,938	)			(282	)			(57	)			(3,277	)			(422	)
Total expenses			(3,157	)			(2,960	)			(10,863	)			(16,980	)			(2,185	)

Other income – interest income			475				18				-				493				63
Other income			103				-				-				103				13
Total other income			578				18				-				596				76

Income (loss) before income taxes			2,974				1,253				(10,863	)			(6,636	)			(854	)

Total assets			54,106				8,308				9,315				71,729				9,232
Total liabilities			(12,259	)			(2,125	)			(2,126	)			(16,510	)			(2,124	)

Net assets			41,847				6,183				7,189				55,219				7,108

PLUTUS FINANCIAL GROUP LIMITED AND ITS SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Year ended December 31, 2025

		Securities related services segment				Asset management services segment				Money lending segment				Corporate				Total				Total
		Securities related services segment				Asset management services segment				Money lending segment				Corporate				Total				Total
		HKD’000				HKD’000				HKD’000				HKD’000				HKD’000				US$’000
Revenues:
Revenues – excluding interest income			2,495				3,735				-				-				6,230				800
Revenues – interest income			1,475				-				2,734				-				4,209				541
Total revenues			3,970				3,735				2,734				-				10,439				1,341

Expenses:
Compensation and benefits			-				-				-				(12,575	)			(12,575	)			(1,616	)
Commission expense			(133	)			(2,176	)			-				-				(2,309	)			(297	)
Advertising and marketing			-				-				-				(3,912	)			(3,912	)			(503	)
Lease expense			-				-								(1,204	)			(1,204	)			(155	)
Legal and professional fee			(1,057	)			(727	)			(1,877	)			(12,691	)			(16,352	)			(2,101	)
Provision for allowance of expected credit losses on loans to customers			(1,881	)			-				-				-				(1,881	)			(242	)
Other general and administrative			(3,527	)			(1,766	)			(195	)			(30	)			(5,518	)			(709	)
Total expenses			(6,598	)			(4,669	)			(2,072	)			(30,412	)			(43,751	)			(5,623	)

Impairment of investment under equity method			-				-				-				(3,900	)			(3,900	)			(501	)
Share of losses of associate			-				-				-				(43	)			(43	)			(6	)

Other income – interest income			262				79				-				648				989				127
Other income			-				-				-				-				-				-
Total other income			262				79				-				648				989				127

Income (loss) before income taxes			(2,366	)			(855	)			662				(33,707	)			(36,266	)			(4,662	)

Total assets			40,423				7,016				50,363				21,450				119,252				15,322
Total liabilities			(23,137	)			(1,647	)			(7	)			(7,419	)			(32,210	)			(4,138	)

Net assets			17,286				5,369				50,356				14,031				87,042				11,184