| Schedule of Movement of Financial Assets |
Movement of financial assets at fair value through profit or loss were shown below: | | | 2026 | | | 2025 | | | | | US$ | | | US$ | | | At the beginning of financial years | | | 13,779,649 | | | | 43,194,607 | | | Additions | | | 336,596,132 | | | | 71,801,820 | | | Disposal | | | (262,149,298 | ) | | | (92,127,812 | ) | | Impairment loss recognized in profit or loss | | | — | | | | (671,403 | ) | | Fair value loss recognized in profit or loss | | | (6,962,583 | ) | | | (8,417,563 | ) | | At the end of financial year | | | 81,263,900 | | | | 13,779,649 | |
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| Schedule of Movement of Financial Assets |
The financial assets at fair value through profit or loss held on third party exchange institutions are measured at fair value. | | | 2026 | | | 2025 | | | | | US$ | | | US$ | | | Listed equity securities | | | 81,163,900 | | | | 13,538,564 | | | Unlisted equity securities (Note (a)) | | | 100,000 | | | | 911,404 | | | Listed futures contracts | | | — | | | | 1,005 | | | Investments in funds | | | — | | | | 79 | | | | | | 81,263,900 | | | | 14,451,052 | | | Less: impairment on unlisted equity securities | | | — | | | | (671,403 | ) | | | | | 81,263,900 | | | | 13,779,649 | | Note: | (a) | On August 8, 2023, the Company entered into the share purchase agreement to acquired 0.26% of equity interest of Gravity Markets Limited (“Gravity”) in return of US$100,001 in cash. On December 22, 2023, the Company entered the sales and purchase agreement to acquire 40% equity interest of NextGen Digital Venture Limited (“NextGen”) in return of combination of 300,000 share purchase warrant at fair of US$411,403 and US$300,000 in cash. The Company does not have significant influence to NextGen as no representative of the Company on the board of directors or equivalent governing body of NextGen. Hence, the Company accounted NextGen as a financial asset at fair value through profit or loss. On June 11, 2024, the Company entered the sales and purchase agreement to acquire 0.2% of equity interest of UXUY Limited for US$100,000. | | | | | (b) | They represented balance of financial assets at fair value through profit or loss attributable to the Company held in the investment account of which approximately $1,715,967, the Company is the beneficial owner while the account holder is the customer of the Company, HBLKF Venture Limited. Through the contractual arrangement, it provides a protective right to HBLKF Venture Limited for their derivative products entered with the Company. |
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