REGULATORY REQUIREMENtS (Tables)

12 Months Ended

Dec. 31, 2025

SCHEDULE OF MINIMUM REGULATORY CAPITAL AND ACTUAL AMOUNTS OF CAPITAL

The following table illustrates the minimum regulatory capital as established by the SFC that the Company’s subsidiaries are required to maintain and the actual amounts of capital that were maintained:

		Minimum regulatory capital requirement				Capital levels maintained				Excess net capital				Percent of requirement maintained
		As of December 31, 2024
		Minimum regulatory capital requirement				Capital levels maintained				Excess net capital				Percent of requirement maintained
		HKD’000				HKD’000				HKD’000				HKD’000

Plutus Securities			3,000				23,934				20,934				798	%
Plutus AM			3,000				5,763				2,763				192	%
Total			6,000				29,697				23,697				495	%

		As of December 31, 2025
		Minimum regulatory capital requirement				Capital levels maintained				Excess net capital				Percent of requirement maintained
		HKD’000				HKD’000				HKD’000				HKD’000

Plutus Securities			3,000				8,255				5,255				275	%
Plutus AM			3,000				5,158				2,158				172	%
Total			6,000				13,413				7,413				224	%
Total (US$’000)			771				1,723				952				224	%