Nature of relationships with related parties | Name | | Relationship with the Company | | Grow World LPF (note a) | | Entity controlled by Mr. Lok and Ms. Yao | | Grow World II LPF | | Entity controlled by Mr. Lok and Ms. Yao | | Solomon Capital Fund SPC | | Entity controlled by Mr. Lok and Ms. Yao | | Northstar Futurex SP | | Entity controlled by Solomon Global Select Fund SPC | | Winner Global Select LPF | | Entity controlled by Mr. Lok | | Mr. Lok (note b) | | Shareholder and director of the Company | | Ms. Yao (note c) | | Shareholder and director of the Company | | Mr. Zhu (note d) | | Shareholder and director of the Company | Note: | (a) | On August 2, 2024, Grow World LPF was no longer a related party to the Company, following a transfer of the Grow World LPF’s ownership to a third party. Additionally, the Company ceased to be Grow World LPF’s investment manager on August 6, 2024 and no income was recognized since August 6, 2024. | | (b) | Mr. Lok was a director of the Company and had been appointed as the Chief Executive Officer with effect from March 19, 2025. | | (c) | Ms. Yao was a director of SJFZ from October 2022 to April 2025 and had been appointed as a director of the Company with effect from March 19, 2025. | | (d) | Mr. Zhu has been appointed as a director of the Company, effective from October 15, 2025. | Related party transactions | | | | | For the years ended
March 31, | | | Name | | Nature | | 2026 | | | 2025 | | | 2024 | | | | | | | $’000 | | | $’000 | | | $’000 | | | Grow World LPF | | Asset management income | | | - | | | | 1 | | | | 10 | | | Grow World II LPF | | Asset management income | | | 57 | | | | 127 | | | | 46 | | | Solomon Capital Fund SPC | | Asset management income | | | 536 | | | | 527 | | | | 815 | | | Total asset management income | | | | | 593 | | | | 655 | | | | 871 | | Balance with related parties | | | | | As of March 31, | | | Name | | Nature | | 2026 | | | 2025 | | | | | | | $’000 | | | $’000 | | | Grow World II LPF | | Receivable from customers | | | 47 | | | | 4 | | | Solomon Capital Fund SPC | | Receivable from customers | | | 292 | | | | 42 | | | Total receivable from customers | | | | | 339 | | | | 46 | | | | | | | | | | | | | | | Solomon Capital Fund SPC | | Amount due from related parties | | | 32 | | | | 12 | | | Grow World II LPF | | Amount due from related parties | | | 6 | | | | - | | | Total amount due from related parties | | | | | 38 | | | | 12 | | | | | | | | | | | | | | | Northstar Futurex SP | | Amount due to related parties | | | (22 | ) | | | - | | | Winner Global Select LPF | | Amount due to related parties | | | (2,000 | ) | | | - | | | Total amount due to related parties | | | | | (2,022 | ) | | | - | | | | | | | | | | | | | | | Mr. Lok | | Amount due to directors | | | - | | | | (382 | ) | | Ms. Yao | | Amount due to directors | | | (198 | ) | | | (569 | ) | | Total amount due to directors | | | | | (198 | ) | | | (951 | ) |
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