v3.26.3
Share-Based Payments (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Share-Based Payments [Abstract]    
Schedule of Employees and Key Management Personnel of the Group

A summary of the movements in the number of share options held by employees and key management personnel of the Group is as follows:

 

    For the six months ended June 30,  
    2026     2025  
    Weighted
average
exercise price
    Number
of options
    Weighted
average
exercise price
    Number
of options
 
    US$ per share           US$ per share        
                         
At January 1     0.0001       350,483       0.0001       690,055  
Exercise during the period     -       -       0.0001       (155,815 )
                                 
At June 30     0.0001       350,483       0.0001       534,240  

A summary of the movements in the number of share options under the 2022 Equity Plan, which was subsequently replaced by the MoneyHero Share Options, held by employees and key management personnel of the Group which were granted in respect of their services rendered to the Group is as follows:

 

    2025     2024  
    Weighted           Weighted        
    average           average        
    exercise price     Number of     exercise price     Number of  
    US$ per share     options     US$ per share     options  
At January 1,     0.0001       690,055       0.0001       2,879,571  
Granted during the year     -       -       0.0001       51,419  
Forfeited during the year     -       -       0.0001       (647,602 )
Exercised during the year     0.0001       (339,572 )     0.0001       (1,593,333 )
At December 31,     0.0001       350,483       0.0001       690,055  
Schedule of Range of Exercise Prices and the Remaining Contractual Life

The range of exercise prices and the remaining contractual life of the MoneyHero Share Options held by employees and key management personnel of the Group outstanding as at the end of the reporting period are as follows:

 

    Remaining
contractual
  Range of
exercise prices
    Number of
Share
 
    life (years)   US$ per share     Options  
                     
June 30, 2026   6.5 – 6.65     0.0001       350,483  
June 30, 2025   7.5 – 7.65     0.0001       534,240  

 

The exercise prices and the remaining contractual life of the MoneyHero Share Options held by employees and key management personnel of the Group outstanding as at the end of the reporting period are as follows:

 

    Remaining
contractual
life (years)
  Exercise price
US$ per share
    Number of
Share Option exercisable at the end of reporting period
 
                 
2025   7 – 7.15     0.0001       350,483  
2024   8 – 8.15     0.0001       690,055  
Schedule of lists the Inputs  

The fair values of MoneyHero Share Options granted during the year ended December 31, 2024 were estimated as at the date of grant using a binomial model, taking into account the terms and conditions upon which the options were granted. The following table lists the inputs to the model used:

 

Dividend yield (%)   -  
Risk-free interest rate (%)     3.94  
Exit rate (%)     25  
Exercise multiples (%)     220  
Volatility (%)     63  
Expected life of options (years)     9  
Fair value of underlying Ordinary Share (US$ per share)     1.03  

 

The fair values of 2022 Share Options granted during the year ended December 31, 2023 before the Capital Reorganization were estimated as at the date of grant using a binomial model, taking into account the terms and conditions upon which the options were granted. The following table lists the inputs to the model used:

 

Dividend yield (%)     -  
Risk-free interest rate (%)     3.49 - 3.87  
Exit rate (%)     25  
Exercise multiples (%)     220 - 280  
Volatility (%)     60 - 62  
Expected life of options (years)     10  
Fair value of underlying Ordinary Share (US$ per share)     0.43 - 1.82