| Schedule of operating segments using asset or liability |
| | | | | | | | | For the years ended December 31, | | | 2023 | | 2024 | | 2025 | Digital Assets Services and Solutions | | | | | | | Wealth management solutions | | 1,617 | | 6,194 | | 34,909 | Execution solutions | | 138 | | 320 | | 11,243 | Payment solutions | | 979 | | 961 | | 4,086 | | | 2,734 | | 7,475 | | 50,238 | Online Advertising and SaaS Solutions | | | | | | | Sales agent | | — | | — | | 1,261 | Cost-plus | | — | | — | | 1,497 | Specified actions | | — | | — | | 6,509 | SaaS products and services | | — | | — | | 6,584 | | | — | | — | | 15,851 | | | | | | | | Total segment revenues | | 2,734 | | 7,475 | | 66,089 | | | | | | | | Timing of revenue recognition: | | | | | | | - At a point in time | | 1,161 | | 1,311 | | 26,906 | - Over time | | 1,573 | | 6,164 | | 39,183 | | | 2,734 | | 7,475 | | 66,089 |
| | | | | | | | | For the years ended December 31, | | | 2023 | | 2024 | | 2025 | Segment operating (loss)/profit: | | | | | | | - Digital Assets Services and Solutions | | (3,644) | | (5,306) | | 4,380 | - Online Advertising and SaaS Solutions | | — | | — | | 3,010 | - Other segment * | | — | | — | | (4,795) | | | (3,644) | | (5,306) | | 2,595 | | | | | | | | Finance (costs)/income, net | | (145) | | 104 | | 548 | Other (loss)/gains, net | | (9,747) | | (18,071) | | 505 | Share of losses from an equity investee | | — | | — | | (50) | (Loss)/profit from continuing operations before income tax credit | | (13,536) | | (23,273) | | 3,598 |
| * | Other segment refers to head office and group services |
| | | | | | | | | | | | | | | | | | | | | Share of | | | Depreciation | | | | | | | | losses from | | | and | | Finance | | | | Income tax | | an equity | | | amortization | | income | | Finance costs | | credit | | investee | Year ended December 31, 2023 | | | | | | | | | | | Digital Assets Services and Solutions | | (740) | | — | | (145) | | — | | — | Online Advertising and SaaS Solutions | | — | | — | | — | | — | | — | | | (740) | | — | | (145) | | — | | — | | | | | | | | | | | | Year ended December 31, 2024 | | | | | | | | | | | Digital Assets Services and Solutions | | (379) | | 150 | | (46) | | — | | — | Online Advertising and SaaS Solutions | | — | | — | | — | | — | | — | | | (379) | | 150 | | (46) | | — | | — | | | | | | | | | | | | Year ended December 31, 2025 | | | | | | | | | | | Digital Assets Services and Solutions | | (406) | | 131 | | (22) | | 7 | | — | Online Advertising and SaaS Solutions | | (1,045) | | 297 | | (49) | | 1,060 | | — | Other segment * | | — | | 191 | | — | | — | | (50) | | | (1,451) | | 619 | | (71) | | 1,067 | | (50) |
*Other segment refers to head office and group services | | | | | | | | | For the years ended December 31, | | | 2023 | | 2024 | | 2025 | Segment assets | | | | | | | Digital Assets Services and Solution | | 36,851 | | 129,834 | | 167,574 | Online Advertising and SaaS Solutions | | — | | — | | 75,267 | Total segment assets | | 36,851 | | 129,834 | | 242,841 | | | | | | | | Intersegment eliminations | | — | | — | | (6,087) | Discontinued operations | | — | | — | | 17 | Unallocated items | | — | | — | | 19,608 | Total assets as per the statement of financial position | | 36,851 | | 129,834 | | 256,379 | | | | | | | | Additions to non-current assets | | | | | | | Digital Assets Services and Solution | | — | | 800 | | 420 | Online Advertising and SaaS Solutions | | — | | — | | 42,570 | | | — | | 800 | | 42,990 | | | | | | | | Segment liabilities | | | | | | | Digital Assets Services and Solution | | 41,399 | | 100,049 | | 132,379 | Online Advertising and SaaS Solutions | | — | | — | | 17,996 | Total segment liabilities | | 41,399 | | 100,049 | | 150,375 | | | | | | | | Intersegment eliminations | | — | | — | | (6,085) | Discontinued operations | | — | | — | | 1,277 | Unallocated items | | — | | — | | 500 | Total liabilities as per the statement of financial position | | 41,399 | | 100,049 | | 146,067 |
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