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HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港质变科技有限公司
REPORT OF THE DIRECTOR 主任报告
AND FINANCIAL STATEMENTS 和财务报表
FOR THE PERIOD FROM 1 APRIL 2023 TO 31 DECEMBER 2023
2023 年 4 月 1 日至 2023 年 12 月 31 日的期间
IIII ICS CPA
Certified Public Accountants (Practising)
注册会计师（执业）
HONG KONG 香港
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港质变科技有限公司

Report of Director and Financial Statements
董事报告和财务报表

For the period from 1 April 2023 to 31 December 2023
从 2023 年 4 月 1 日到 2023 年 12 月 31 日

Contents 内容

Director’s Report … 1 - 2
董事会报告 … 1 - 2
Independent Auditor’s Report … 3 − 5 3 − 5 3-53-5
独立审计师报告 … 3 − 5 3 − 5 3-53-5
Income Statement … 6 损益表 … 6
Statement of Financial Position … 7
财务状况表 … 7
Accounting Policies and Explanatory
会计政策和说明
Notes to the Financial Statements … 8 - 12
财务报表附注 … 8 - 12

HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司 DIRECTOR'S REPORT
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司 董事报告

The director submits the report together with the audited financial statements for period from 1 April 2023 to 31 December 2023.
董事会提交了 2023 年 4 月 1 日至 2023 年 12 月 31 日的审计财务报表和报告。

Principal place of business
主要营业地点

Hong Kong ZBYTE Technology Limited 香港質變科技有限公司 (the “Company”) is a company incorporated and domiciled in Hong Kong and has its registered office at Unit A1 of Unit A, 11th Floor, Success Commercial Building, 245-251 Hennessy Road, Hong Kong.
香港質變科技有限公司（“公司”）是一家在香港注册和居住的公司，注册办公室位于香港亨利西道 245-251 号成功商业大厦 11 楼 A 单元 A1。

Principal activities 主要活动

The principal activity of the Company is provision of investment holdings.
公司的主要活动是提供投资控股。

Results and appropriations
结果和拨款

The results of the Company for the period from 1 April 2023 to 31 December 2023 are set out in the income statement on page 6.
公司在 2023 年 4 月 1 日至 2023 年 12 月 31 日期间的业绩已在第 6 页的损益表中列出。
The director does not recommend the payment of a dividend.
董事不建议支付股息。

Reserves 储备

Movements in the reserves during the period are set out in note 10 to the financial statements.
该期间储备的变动在财务报表的附注 10 中列出。

Share capital 股本

Details of the movements in share capital are set out in note 9 to the financial statements.
股本变动的详细信息列在财务报表的附注 9 中。

Director 导演

The director during the period and up to the date of this report was:
本报告期间及截至本报告日期的董事是：
ZHAN Chaoqun (Appointed on 30 June 2023)
ZHAN Chaoqun (于 2023 年 6 月 30 日任命)
ZHAN Zhibao (Appointed on 22 March 2022, resigned on 30 June 2023)
ZHAN Zhibao (于 2022 年 3 月 22 日任职，2023 年 6 月 30 日辞职)

Director's Interests 导演的兴趣

No contract of significance to which the Company was a party and in which director had a material interest, whether directly or indirectly, subsisted at the end of the period or at any time during the period.
在该期间结束时或在该期间的任何时间内，公司的任何重要合同中，董事无论是直接还是间接均未持有重大利益。
At no time during the period was the Company a party to any arrangements to enable the director to acquire benefits by means of the acquisition of debentures of the Company or shares in or debentures of any other body corporate.
在此期间，公司没有参与任何安排，使董事能够通过收购公司的债券或任何其他法人团体的股份或债券来获得利益。
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港质变科技有限公司

DIRECTOR'S REPORT (CONTINUED)
董事会报告（续）

Auditors 审计员

The financial statements have been audited by ICS CPA Limited who retire and, being eligible, offer themselves for re-appointment.
财务报表已由 ICS CPA Limited 审计，他们退休并且符合条件，提出重新任职的申请。

Other Matters 其他事项

At the date of this report, the director is not aware of any circumstances not otherwise dealt with in this report or the financial statements which would render any amount stated therein misleading.
在本报告日期，董事并不知晓本报告或财务报表中未处理的任何情况，这些情况会使其中所述的任何金额产生误导。
On behalf of the Board
代表董事会
25 JUN 2024.

INDEPENDENT AUDITOR'S REPORT TO THE MEMBER OF HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司
独立审计师报告致香港质变科技有限公司的成员

(incorporated in Hong Kong with limited liability)
（在香港注册的有限责任公司）

REPORT ON THE FINANCIAL STATEMENTS
财务报表报告

Opinion 意见

We have audited the financial statements of Hong Kong ZBYTE Technology Limited 香港質變科技有限公司 (the “Company”) set out on pages 6 to 12, which comprise the Statement of financial position as at 31 December 2023, and the income statement for the period then ended, and notes to the financial statements, including a summary of significant accounting policies.
我们已审计香港质变科技有限公司（“公司”）在第 6 至 12 页中列出的财务报表，包括截至 2023 年 12 月 31 日的财务状况表、截至该期间的损益表以及财务报表附注，包括重要会计政策的摘要。
In our opinion, the financial statements of the Company are prepared, in all material respects, in accordance with the Hong Kong Small and Medium-sized Entity Financial Reporting Standard (“SME-FRS”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and have been properly prepared in compliance with the Hong Kong Companies Ordinance.
在我们看来，公司的财务报表在所有重大方面均按照香港会计师公会（“HKICPA”）发布的香港中小型企业财务报告准则（“SME-FRS”）编制，并已根据香港公司条例妥善编制。

Basis for Opinion 意见基础

We conducted our audit in accordance with Hong Kong Standards on Auditing (“HKSAs”) and with reference to Practice Note 900 (Revised) Audit of Financial Statements Prepared in Accordance with the SME-FRS issued by the HKICPA. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with the HKICPA’s Code of Ethics for Professional Accountants (“the Code”), and we have fulfilled our other ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
我们根据香港审计标准（“HKSAs”）进行审计，并参考了香港会计师公会发布的《实践说明 900（修订版）关于根据中小企业财务报告准则编制的财务报表的审计》。我们在这些标准下的责任在我们报告的财务报表审计责任部分有进一步描述。我们根据香港会计师公会的专业会计师道德守则（“道德守则”）与公司保持独立，并已根据道德守则履行了其他道德责任。我们相信，我们获得的审计证据足够且适当，为我们的意见提供了基础。
We draw attention to Note 1 in the financial statements, which indicates that the Company incurred a net loss of USD 5,292,556 during the period from 1 April 2023 to 31 December 2023 and, as of the date, the Company’s net liabilities at USD 9,224,343. As stated in Note 1, these events or conditions, along with other matters as set forth in Note 1, indicate that a material uncertainty exists that may cast significant doubt on the Company’s ability to continue as a going concern. Our opinion is not modified in respect of this matter.
我们注意到财务报表中的注释 1，指出公司在 2023 年 4 月 1 日至 2023 年 12 月 31 日期间发生了 5,292,556 美元的净亏损，截至目前，公司净负债为 9,224,343 美元。如注释 1 所述，这些事件或情况，以及注释 1 中列出的其他事项，表明存在重大不确定性，可能对公司持续经营的能力产生重大怀疑。我们对此事项的意见没有修改。

Other Information 其他信息

The director is responsible for the other information. The other information comprises the information included in the director’s report, but does not include the financial statements and our auditor’s report thereon.
董事负责其他信息。其他信息包括董事报告中包含的信息，但不包括财务报表及我们对此的审计报告。
Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
我们对财务报表的意见不包括其他信息，我们不对此表达任何形式的保证结论。

INDEPENDENT AUDITOR'S REPORT TO THE MEMBER OF
独立审计师报告致成员

HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港质变科技有限公司
(incorporated in Hong Kong with limited liability)
（在香港注册的有限责任公司）

Other Information (continued)
其他信息（续）

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
关于我们对财务报表的审计，我们的责任是阅读其他信息，并在此过程中考虑其他信息是否与财务报表或我们在审计中获得的知识存在重大不一致，或是否在其他方面似乎存在重大错误陈述。如果根据我们所做的工作，我们得出结论认为该其他信息存在重大错误陈述，我们有责任报告这一事实。对此，我们没有任何报告。

Responsibilities of Directors and Those Charged with Governance for the Financial Statements
董事和负责治理的人员对财务报表的责任

The director is responsible for the preparation of the financial statements in accordance with the SME-FRS issued by the HKICPA and the Hong Kong Companies Ordinance, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
董事负责根据香港会计师公会发布的中小企业财务报告准则和香港公司条例准备财务报表，并负责董事认为必要的内部控制，以确保财务报表的编制不受重大错误陈述的影响，无论是由于欺诈还是错误。
In preparing the financial statements, the director is responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.
在编制财务报表时，董事负责评估公司持续经营的能力，披露与持续经营相关的事项（如适用），并使用持续经营的会计基础，除非董事打算清算公司或停止运营，或别无选择。
Those charged with governance are responsible for overseeing the Company’s financial reporting process.
负责治理的人员负责监督公司的财务报告过程。

Auditor's Responsibilities for the Audit of the Financial Statements
审计师对财务报表审计的责任

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with HKSAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
我们的目标是获得合理保证，以确定财务报表整体是否不存在重大错报，无论是由于欺诈还是错误，并出具包含我们意见的审计报告。合理保证是一种高水平的保证，但并不保证按照香港审计准则进行的审计总是能发现存在的重大错报。错报可能源于欺诈或错误，如果单独或合计合理预期会影响用户基于这些财务报表作出的经济决策，则被视为重大。
As part of an audit in accordance with HKSAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
作为根据香港审计准则进行审计的一部分，我们在整个审计过程中运用专业判断并保持专业怀疑态度。我们还：
  • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
    识别和评估财务报表重大错报的风险，无论是由于欺诈还是错误，设计并执行针对这些风险的审计程序，并获取足够和适当的审计证据，以为我们的意见提供依据。由于欺诈可能涉及勾结、伪造、故意遗漏、虚假陈述或对内部控制的越权，因此未能发现由于欺诈导致的重大错报的风险高于由于错误导致的风险。

INDEPENDENT AUDITOR'S REPORT TO THE MEMBER OF HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司
(incorporated in Hong Kong with limited liability)
独立审计师报告致香港质变科技有限公司的成员 （在香港注册的有限责任公司）

Auditor's Responsibilities for the Audit of the Financial Statements (continued)
审计师对财务报表审计的责任（续）

  • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control.
    获取与审计相关的内部控制的理解，以便设计适合情况的审计程序，但并不是为了对公司的内部控制有效性表达意见。
  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.
    评估董事所使用的会计政策的适当性以及会计估计和相关披露的合理性。
  • Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.
    根据审计证据，得出董事在使用持续经营会计基础的适当性结论，并判断是否存在与可能对公司持续经营能力产生重大怀疑的事件或条件相关的重大不确定性。如果我们得出存在重大不确定性的结论，我们需要在审计师报告中提请注意财务报表中的相关披露，或者如果这些披露不足，则修改我们的意见。我们的结论基于截至审计师报告日期获得的审计证据。然而，未来的事件或条件可能导致公司停止持续经营。
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
我们与负责治理的人员沟通，包括审计的计划范围和时间安排以及重要的审计发现，包括我们在审计过程中识别的任何内部控制的重大缺陷。

ZCS cPP Limitel

ICS CPA Limited ICS CPA 有限公司
Certified Public Accountants (Practising)
注册会计师（执业）

Zhang Wei 张伟

Audit Engagement Director
审计项目主任
Practising Certificate Number P07979
Hong Kong, 香港，
25 JUN 2024 2024 年 6 月 25 日

HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港质变科技有限公司

INCOME STATEMENT
FOR THE PERIOD FROM 1 APRIL 2023 TO 31 DECEMBER 2023
损益表 2023 年 4 月 1 日至 2023 年 12 月 31 日的期间

Note 注意 01/04/2023 to 31 / 12 / 2023 USD  01/04/2023   to  31 / 12 / 2023  USD  {:[" 01/04/2023 "],[" to "31//12//2023],[" USD "]:}\begin{gathered} \text { 01/04/2023 } \\ \text { to } 31 / 12 / 2023 \\ \text { USD } \end{gathered} 22/03/2022 to 31/03/2023 USD  22/03/2022   to 31/03/2023   USD  {:[" 22/03/2022 "],[" to 31/03/2023 "],[" USD "]:}\begin{gathered} \text { 22/03/2022 } \\ \text { to 31/03/2023 } \\ \text { USD } \end{gathered}
Other income 其他收入 2 743,381 85,368
Administrative and operating expenses
管理和运营费用		 ( 6 , 035 , 937 ) ( 6 , 035 , 937 ) (6,035,937)(6,035,937) ( 4 , 017 , 156 ) ( 4 , 017 , 156 ) (4,017,156)(4,017,156)
Loss before income tax income tax expense
税前损失 所得税费用		 5 5 55 ( 5 , 292 , 556 ) ( 5 , 292 , 556 ) (5,292,556)(5,292,556) - (3,931,788)
Loss for the period 本期亏损 (5,292,556) (3,931,788)
Note " 01/04/2023 to 31//12//2023 USD " " 22/03/2022 to 31/03/2023 USD " Other income 2 743,381 85,368 Administrative and operating expenses (6,035,937) (4,017,156) Loss before income tax income tax expense 5 (5,292,556) - (3,931,788) Loss for the period (5,292,556) (3,931,788)| | Note | $\begin{gathered} \text { 01/04/2023 } \\ \text { to } 31 / 12 / 2023 \\ \text { USD } \end{gathered}$ | $\begin{gathered} \text { 22/03/2022 } \\ \text { to 31/03/2023 } \\ \text { USD } \end{gathered}$ | | :---: | :---: | :---: | :---: | | Other income | 2 | 743,381 | 85,368 | | Administrative and operating expenses | | $(6,035,937)$ | $(4,017,156)$ | | Loss before income tax income tax expense | $5$ | $(5,292,556)$ - | (3,931,788) | | Loss for the period | | (5,292,556) | (3,931,788) |
The accompanying Accounting Policies and Explanatory Notes form an integral part of, and should be read in conjunction with, these financial statements.
附带的会计政策和说明性注释是这些财务报表不可或缺的一部分，应与这些财务报表一起阅读。
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港質變科技有限公司
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港质变科技有限公司
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2023
截至 2023 年 12 月 31 日的财务状况表
31 / 12 / 2023 31 / 12 / 2023 31//12//202331 / 12 / 2023 31 / 03 / 2023 31 / 03 / 2023 31//03//202331 / 03 / 2023
Note 注意 USD USD
31//12//2023 31//03//2023 Note USD USD| | $31 / 12 / 2023$ | $31 / 03 / 2023$ | | :---: | :---: | :---: | | Note | USD | USD |

NON-CURRENT ASSETS 非流动资产

Investment in subsidiaries
对子公司的投资
6
1,955,266
985,061

CURRENT ASSETS 流动资产

Amounts due from a fellow subsidiary
来自同属子公司的应收款项
Bank balance and cash 银行余额和现金
Time deposit 定期存款

CURRENT LIABILITIES 流动负债

Accruals 应计项
Amounts due to immediate holding company
应付给直接控股公司的金额
2,015 -
8 33,000,390 33,020,390
33,002,405 33,020,390
2,015 - 8 33,000,390 33,020,390 33,002,405 33,020,390| | 2,015 | - | | :---: | :---: | :---: | | 8 | 33,000,390 | 33,020,390 | | | 33,002,405 | 33,020,390 |

NET LIABILITIES 净负债

( 9 , 224 , 343 ) = ( 3 , 931 , 787 ) ( 9 , 224 , 343 ) = ( 3 , 931 , 787 ) (9,224,343)="(3,931,787)"(9,224,343) \xlongequal{(3,931,787)}

EQUITY 股权

Share capital 股本
9 1 1
10 ( 9 , 224 , 344 ) ( 9 , 224 , 344 ) (9,224,344)(9,224,344) ( 3 , 931 , 788 ) ( 3 , 931 , 788 ) (3,931,788)(3,931,788)
(9,224,343) ( 3 , 931 , 787 ) ( 3 , 931 , 787 ) (3,931,787)(3,931,787)
9 1 1 10 (9,224,344) (3,931,788) (9,224,343) (3,931,787)| 9 | 1 | 1 | | :---: | :---: | :---: | | 10 | $(9,224,344)$ | $(3,931,788)$ | | | (9,224,343) | $(3,931,787)$ |
The accompanying Accounting Policies and Explanatory Notes form an integral part of, and should be read in conjunction with, these financial statements.
附带的会计政策和说明性注释是这些财务报表不可或缺的一部分，应与这些财务报表一起阅读。

ACCOUNTING POLICIES AND EXPLANATORY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 1 APRIL 2023 TO 31 DECEMBER 2023
2023 年 4 月 1 日至 2023 年 12 月 31 日期间财务报表的会计政策和说明性附注

REPORTING ENTITY 报告实体

Hong Kong ZBYTE Technology Limited 香港質變科技有限公司 (the “Company”) is a company incorporated in Hong Kong with limited liability. The Company’s registered office is located at Unit A1 of Unit A, 11th Floor, Success Commercial Building, 245-251 Hennessy Road, Hong Kong. The principal activity of the Company is provision of investment holdings.
香港質變科技有限公司（“公司”）是一家在香港注册的有限责任公司。公司的注册办公室位于香港亨利西道 245-251 号成功商业大厦 11 楼 A 单元 A1。公司的主要业务是提供投资控股。

1. BASIS OF PREPARATION AND ACCOUNTING POLICIES
1. 编制基础和会计政策

The Company qualifies for the reporting exemption as small private companies under section 359 ( 1 ) 359 ( 1 ) 359(1)359(1) (a) of the Hong Kong Companies Ordinance (Cap. 622). The Company is therefore entitled to prepare and present its financial statements in accordance with the Small and Medium-sized Entity Financial Reporting Standard (“SME-FRS”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”).
该公司根据香港公司条例（第 622 章）第 359 ( 1 ) 359 ( 1 ) 359(1)359(1) （a）节的规定，符合小型私人公司的报告豁免资格。因此，该公司有权根据香港注册会计师公会（“HKICPA”）发布的小型和中型企业财务报告准则（“SME-FRS”）编制和呈报其财务报表。
These financial statements comply with the SME-FRS issued by the HKICPA.
这些财务报表符合香港会计师公会发布的中小企业财务报告准则。
The Company has incurred loss for the periods. At the end of reporting period, the net liabilities of the Company sustained substantial capital deficiency. These conditions indicate the existence of a material uncertainty that may cast significant doubt about the Company’s ability to continue as a going concern. In preparing these financial statements, the Director has given careful consideration to the current and future liquidity of the Company. The Director has gained the commitment of the Company’s shareholders to provide continued financial support to the Company. On the basis that continued financial support will be provided by the Company’s shareholders to the Company upon request, the Director is of their opinion that the Company will have sufficient working capital to finance its operations in the foreseeable future. Accordingly, the Director is satisfied that it is appropriate to prepare these financial statements on a going concern basis.
公司在各个期间都遭受了损失。在报告期末，公司净负债存在重大资本缺口。这些情况表明存在重大不确定性，可能对公司持续经营的能力产生重大怀疑。在编制这些财务报表时，董事对公司的当前和未来流动性进行了仔细考虑。董事已获得公司股东的承诺，将继续为公司提供财务支持。基于公司股东在请求时将向公司提供持续财务支持的前提，董事认为公司将在可预见的未来拥有足够的营运资金来支持其运营。因此，董事认为在持续经营基础上编制这些财务报表是适当的。
The measurement base adopted is the historical cost convention.
采用的计量基础是历史成本 convention。
The following are the specific accounting policies that are necessary for a proper understanding of the financial statements:
以下是正确理解财务报表所必需的具体会计政策：

(a) Revenue (a) 收入

Revenue is recognised when it is probable that the economic benefits will flow to the Company and when the revenue can be measured reliably.
当经济利益可能流入公司并且收入可以可靠地计量时，收入被确认。
(i) Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable.
(i) 利息收入是根据本金余额和适用的有效利率按时间基础计提的。

(b) Taxation (b) 税收

Income tax expense represents current tax expense. The income tax payable represents the amounts expected to be paid to the taxation authority, using the tax rates (and tax laws) that have been enacted or substantively enacted by the end of reporting date.
所得税费用代表当前的税费。应付所得税代表预计支付给税务机关的金额，使用截至报告日期已颁布或实质性颁布的税率（和税法）。
Deferred tax is not provided.
未提供递延税款。

HONG KONG ZBYTE TECHNOLOGY LIMITED香港質變科技有限公司
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港质变科技有限公司

ACCOUNTING POLICIES AND EXPLANATORY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 1 APRIL 2023 TO 31 DECEMBER 2023
2023 年 4 月 1 日至 2023 年 12 月 31 日期间财务报表的会计政策和说明性附注

1. BASIS OF PREPARATION AND ACCOUNTING POLICIES (CONTINUED)
1. 编制基础和会计政策（续）

© Investments © 投资
Current investments are stated at the lower of cost and net realisable value. Long-term investments are stated at cost less accumulated impairment losses.
当前投资按成本和净可变现价值中的较低者计价。长期投资按成本减去累计减值损失计价。
(d) Impairment of assets (d) 资产减值
An assessment is made at the end of each reporting period to determine whether there is any indication of impairment or reversal of previous impairment, including items of property, plant and equipment, intangible assets, long term investments, goodwill, interest in subsidiaries and interests in associates and joint ventures. In the event that an asset’s carrying amount exceeds its recoverable amount, the carrying amount is reduced to recoverable amount and an impairment loss is recognised in the income statement.
在每个报告期结束时进行评估，以确定是否有任何减值或之前减值的逆转的迹象，包括物业、厂房和设备、无形资产、长期投资、商誉、对子公司的权益以及对联营公司和合资企业的权益。如果资产的账面价值超过其可回收金额，则将账面价值减少至可回收金额，并在损益表中确认减值损失。
An impairment loss in respect for goodwill is not reversed. In respect of assets other than goodwill, a previously recognised impairment loss is reversed only if there has been a change in the estimates used to determine the recoverable amount, however not to an amount higher than the carrying amount that would have been determined (net of amortisation or depreciation), had no impairment losses been recognised for the asset in prior years.
与商誉相关的减值损失不得转回。对于除商誉以外的资产，只有在用于确定可收回金额的估计发生变化时，之前确认的减值损失才会被转回，但转回的金额不得高于在之前年度未确认减值损失时所确定的账面价值（扣除摊销或折旧后的净额）。
(e) Accruals （e）应计项
Accruals are initially recognised at fair value and are subsequently stated at amortised cost unless the effect of discounting would be immaterial, in which case they are stated at cost.
应计费用最初按公允价值确认，随后按摊余成本列示，除非折现的影响不重大，在这种情况下按成本列示。
A party is related to the Company if:
如果一方与公司有关：
(i) directly or indirectly through one or more intermediaries, the party:
(i) 直接或间接通过一个或多个中介，相关方：
(a) controls, is controlled by, or is under common control with, the Company;
(a) 控制、被控制或与公司处于共同控制下；
(b) has an interest in the company that gives it significant influence over the Company; or
(b) 对公司有兴趣，从而对公司产生重大影响；或者
© has joint control over the Company;
© 对公司拥有共同控制权；
(ii) the party is an associate of the Company;
(ii) 该方是公司的关联方；
(iii) the party is a joint venture in which the Company is a venturer;
(iii) 该方是一个合资企业，其中公司是合伙人；
(iv) the party is a member of the key management personnel of the Company;
(iv) 该方是公司的关键管理人员成员；
(v) the party is a close member of the family of any individual referred to in (i) or (iv);
该方是(i)或(iv)中提到的任何个人的直系亲属；
(vi) the party is an entity that is controlled, jointly controlled or significantly influenced by or for which significant voting power in such entity resides with, directly or indirectly, any individual referred to in (iv) or (v).
（vi）该方是一个实体，该实体由（iv）或（v）中提到的任何个人直接或间接控制、共同控制或受到重大影响，或在该实体中拥有重大投票权。

ACCOUNTING POLICIES AND EXPLANATORY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 1 APRIL 2023 TO 31 DECEMBER 2023
2023 年 4 月 1 日至 2023 年 12 月 31 日期间财务报表的会计政策和说明性附注

2. OTHER INCOME 2. 其他收入

An analysis of other income is as follows:
其他收入的分析如下：

01 / 04 / 2023 01 / 04 / 2023 01//04//202301 / 04 / 2023 到 31 / 12 / 2023 31 / 12 / 2023 31//12//202331 / 12 / 2023 美元
01 / 04 / 2023 01 / 04 / 2023 01//04//202301 / 04 / 2023
to 31 / 12 / 2023 31 / 12 / 2023 31//12//202331 / 12 / 2023
USD
01//04//2023 to 31//12//2023 USD| $01 / 04 / 2023$ | | :---: | | to $31 / 12 / 2023$ | | USD |

22 / 03 / 2022 22 / 03 / 2022 22//03//202222 / 03 / 2022 到 31/03/2023 美元
22 / 03 / 2022 22 / 03 / 2022 22//03//202222 / 03 / 2022
to 31/03/2023
USD
22//03//2022 to 31/03/2023 USD| $22 / 03 / 2022$ | | :---: | | to 31/03/2023 | | USD |
Bank interest income 银行利息收入 743,381
An analysis of other income is as follows: "01//04//2023 to 31//12//2023 USD" "22//03//2022 to 31/03/2023 USD" Bank interest income 743,381 | An analysis of other income is as follows: | $01 / 04 / 2023$ <br> to $31 / 12 / 2023$ <br> USD | $22 / 03 / 2022$ <br> to 31/03/2023 <br> USD | | :--- | :---: | :---: | | Bank interest income | 743,381 | |
  1. LOSS BEFORE INCOME TAX 税前损失
Loss before income tax is arrived at:
税前损失为：

01 / 04 / 2023 01 / 04 / 2023 01//04//202301 / 04 / 2023 到 31 / 12 / 2023 31 / 12 / 2023 31//12//202331 / 12 / 2023 美元
01 / 04 / 2023 01 / 04 / 2023 01//04//202301 / 04 / 2023
to 31 / 12 / 2023 31 / 12 / 2023 31//12//202331 / 12 / 2023
USD
01//04//2023 to 31//12//2023 USD| $01 / 04 / 2023$ | | :---: | | to $31 / 12 / 2023$ | | USD |

22 / 03 / 2022 22 / 03 / 2022 22//03//202222 / 03 / 2022 到 31/03/2023 美元
22 / 03 / 2022 22 / 03 / 2022 22//03//202222 / 03 / 2022
to 31/03/2023
USD
22//03//2022 to 31/03/2023 USD| $22 / 03 / 2022$ | | :---: | | to 31/03/2023 | | USD |
After charging the following items:
充电后以下物品：
Impairment loss on investments in subsidiaries
对子公司投资的减值损失
6 , 029 , 895 6 , 029 , 895 6,029,8956,029,895
6,029,895| $6,029,895$ | | :---: |
4 , 014 , 839 4 , 014 , 839 4,014,8394,014,839
4,014,839| $4,014,839$ | | :---: |
"01//04//2023 to 31//12//2023 USD" "22//03//2022 to 31/03/2023 USD" After charging the following items: Impairment loss on investments in subsidiaries "6,029,895" "4,014,839"| | $01 / 04 / 2023$ <br> to $31 / 12 / 2023$ <br> USD | $22 / 03 / 2022$ <br> to 31/03/2023 <br> USD | | :--- | :---: | :---: | | After charging the following items: | | | | Impairment loss on investments in subsidiaries | $6,029,895$ | $4,014,839$ |

4. DIRECTOR'S REMUNERATION
4. 董事薪酬

During the period ended 31 December 2023, no amounts had been paid in respect of director’s emoluments, director’s or past director’s pensions or for any compensation to director or past director in respect of loss of office.
截至 2023 年 12 月 31 日的期间，没有支付任何与董事薪酬、董事或前董事的养老金或因失去职务而给予董事或前董事的任何赔偿相关的款项。

5. INCOME TAX EXPENSE 5. 所得税费用

No provision for Hong Kong Profits Tax is required since the Company has no assessable profit for the year.
由于公司在本年度没有应评税利润，因此不需要为香港利得税作出任何规定。
6. INVESTMENT IN SUBSIDIARIES
6. 对子公司的投资
As at 31 December 2023, the Company had an interest in the following subsidiaries:
截至 2023 年 12 月 31 日，公司对以下子公司拥有权益：
31/12/2023 31/03/2023
USD USD
Unlisted investment, at cost
未上市投资，按成本		 12,000,000 4,999,900
Less:Impairment 减值 ( 10 , 044 , 734 ) ( 10 , 044 , 734 ) (10,044,734)(10,044,734) (4,014,839)
1,955,266 985,061
31/12/2023 31/03/2023 USD USD Unlisted investment, at cost 12,000,000 4,999,900 Less:Impairment (10,044,734) (4,014,839) 1,955,266 985,061| | 31/12/2023 | 31/03/2023 | | :---: | :---: | :---: | | | USD | USD | | Unlisted investment, at cost | 12,000,000 | 4,999,900 | | Less:Impairment | $(10,044,734)$ | (4,014,839) | | | 1,955,266 | 985,061 |
HONG KONG ZBYTE TECHNOLOGY LIMITED香港質變科技有限公司
HONG KONG ZBYTE TECHNOLOGY LIMITED 香港质变科技有限公司
ACCOUNTING POLICIES AND EXPLANATORY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 1 APRIL 2023 TO 31 DECEMBER 2023
2023 年 4 月 1 日至 2023 年 12 月 31 日期间财务报表的会计政策和说明性附注

6. INVESTMENT IN SUBSIDIARIES (CONTINUED)
6. 对子公司的投资（续）

Particulars of subsidiaries are as follow:-
子公司的详细信息如下：-
Name of company 公司名称 Place of incorporation loperation
注册地点 loperation		 Nominal value of registered capital
注册资本的名义价值		 Proportion of ownership held by the company
公司持有的所有权比例		 Principal activities 主要活动
Direct 直接 Indirect 间接
杭州拜特沃克科技有限公司 PRC
USD 10,000,000
(31/3/2023: USD 8,000,000)
USD 10,000,000 (31/3/2023: USD 8,000,000)| USD 10,000,000 | | :--- | | (31/3/2023: USD 8,000,000) |
 100% -
 技术咨询、技术开发
技術諮詢、
技術開發
技術諮詢、 技術開發| 技術諮詢、 | | :--- | | 技術開發 |
Name of company Place of incorporation loperation Nominal value of registered capital Proportion of ownership held by the company Principal activities Direct Indirect 杭州拜特沃克科技有限公司 PRC "USD 10,000,000 (31/3/2023: USD 8,000,000)" 100% - "技術諮詢、 技術開發"| Name of company | Place of incorporation loperation | Nominal value of registered capital | Proportion of ownership held by the company | | Principal activities | | :---: | :---: | :---: | :---: | :---: | :---: | | | | | Direct | Indirect | | | 杭州拜特沃克科技有限公司 | PRC | USD 10,000,000 <br> (31/3/2023: USD 8,000,000) | 100% | - | 技術諮詢、 <br> 技術開發 |

北京拜特沃克科技有限公司
北京拜特
沃克科技
有限公司
北京拜特 沃克科技 有限公司| 北京拜特 | | :--- | | 沃克科技 | | 有限公司 |
 PRC CNY 5,000,000 - 100 % 100 % 100%100 \%
 技术咨询、技术开发
技術諮詢、
技術開發
技術諮詢、 技術開發| 技術諮詢、 | | :---: | | 技術開發 |

深圳拜特沃克科技有限公司
深圳拜特
沃克科技
有限公司
深圳拜特 沃克科技 有限公司| 深圳拜特 | | :---: | | 沃克科技 | | 有限公司 |
 PRC CNY 5,000,000 - 100 % 100 % 100%100 \%
 技术咨询、技术开发
技術諮㫬、
技術開發
技術諮㫬、 技術開發| 技術諮㫬、 | | :---: | | 技術開發 |
"北京拜特 沃克科技 有限公司" PRC CNY 5,000,000 - 100% "技術諮詢、 技術開發" "深圳拜特 沃克科技 有限公司" PRC CNY 5,000,000 - 100% "技術諮㫬、 技術開發"| 北京拜特 <br> 沃克科技 <br> 有限公司 | PRC | CNY 5,000,000 | - | $100 \%$ | 技術諮詢、 <br> 技術開發 | | :--- | :--- | :--- | :--- | :--- | :--- | | 深圳拜特 <br> 沃克科技 <br> 有限公司 | PRC | CNY 5,000,000 | - | $100 \%$ | 技術諮㫬、 <br> 技術開發 |
上海拜特
 沃克软件科技有限公司
沃克軟件
科技有限公司
沃克軟件 科技有限公司| 沃克軟件 | | :--- | | 科技有限公司 |
 PRC
CNY 5,000,000
(31/3/2023: CNY 500,000)
CNY 5,000,000 (31/3/2023: CNY 500,000)| CNY 5,000,000 | | :--- | | (31/3/2023: CNY 500,000) |
 100% 技術諮詢、技術開發 技术咨询、技术开发
杭州質變 杭州质变
科技有限公司 PRC CNY1,000,000 - 100% 技術諮詢技術開發 技术咨询技术开发
"沃克軟件 科技有限公司" PRC "CNY 5,000,000 (31/3/2023: CNY 500,000)" 100% 技術諮詢、技術開發 杭州質變 科技有限公司 PRC CNY1,000,000 - 100% 技術諮詢技術開發| 沃克軟件 <br> 科技有限公司 | PRC | CNY 5,000,000 <br> (31/3/2023: CNY 500,000) | | 100% | 技術諮詢、技術開發 | | :---: | :---: | :---: | :---: | :---: | :---: | | 杭州質變 | | | | | | | 科技有限公司 | PRC | CNY1,000,000 | - | 100% | 技術諮詢技術開發 |
Note: The statutory financial statements of the subsidiaries are not audited by ICS CPA Limited.
注意：子公司的法定财务报表未由 ICS CPA 有限公司审计。

7. AMOUNTS DUE FROM A FELLOW SUBSIDIARY
7. 来自同一子公司的应收款项

The amount is unsecured, interest free and has no fixed terms of repayments.
该金额是无担保的，无利息，并且没有固定的还款期限。

8. AMOUNTS DUE TO IMMEDIATE HOLDING COMPANY
8. 应付母公司金额

The amount is unsecured, interest free and has no fixed terms of repayments.
该金额是无担保的，无利息，并且没有固定的还款期限。
ACCOUNTING POLICIES AND EXPLANATORY NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 1 APRIL 2023 TO 31 DECEMBER 2023
2023 年 4 月 1 日至 2023 年 12 月 31 日期间财务报表的会计政策和说明性附注

9. SHARE CAPITAL 9. 股本

  31 / 12 / 2023 31 / 12 / 2023 31//12//202331 / 12 / 2023 美元
31 / 12 / 2023 31 / 12 / 2023 31//12//202331 / 12 / 2023
USD
31//12//2023 USD| $31 / 12 / 2023$ | | :---: | | USD |
  31 / 03 / 2023 31 / 03 / 2023 31//03//202331 / 03 / 2023 美元
31 / 03 / 2023 31 / 03 / 2023 31//03//202331 / 03 / 2023
USD
31//03//2023 USD| $31 / 03 / 2023$ | | :---: | | USD |

已发行并全额支付 -1 普通股
Issued and fully paid
-1 ordinary share
Issued and fully paid -1 ordinary share| Issued and fully paid | | :--- | | -1 ordinary share |
1
1| 1 | | :--- |
"31//12//2023 USD" "31//03//2023 USD" "Issued and fully paid -1 ordinary share" "1" | | $31 / 12 / 2023$ <br> USD | $31 / 03 / 2023$ <br> USD | | :--- | :---: | :---: | | Issued and fully paid <br> -1 ordinary share | 1 | |
  1. CHANGES IN EQUITY 股东权益变动
\frac{Missing close brace
Share 分享
capital 首都
Share capital | Share | | :---: | | capital |
}{
Accumulated 累积的
losses 损失
Accumulated losses | Accumulated | | :---: | | losses |
} USD n  USD  n (" USD ")/()n\frac{\text { USD }}{} n
Total 总计
USD
Total USD| Total | | :--- | | USD |
At 22 March 2022 (Date of incorporation)
2022 年 3 月 22 日（注册日期）
Loss for the period 本期亏损
- ( 3 , 931 , 788 ) ( 3 , 931 , 788 ) (3,931,788)(3,931,788) ( 3 , 931 , 788 ) ( 3 , 931 , 788 ) (3,931,788)(3,931,788)
1 ( 3 , 931 , 788 ) ( 3 , 931 , 788 ) (3,931,788)(3,931,788) ( 3 , 931 , 787 ) ( 3 , 931 , 787 ) (3,931,787)(3,931,787)
- ( 5 , 292 , 556 ) ( 5 , 292 , 556 ) (5,292,556)(5,292,556) ( 5 , 292 , 556 ) ( 5 , 292 , 556 ) (5,292,556)(5,292,556)
1 ( 9 , 224 , 344 ) ( 9 , 224 , 344 ) (9,224,344)(9,224,344) (9,224,343)
- (3,931,788) (3,931,788) 1 (3,931,788) (3,931,787) - (5,292,556) (5,292,556) 1 (9,224,344) (9,224,343)| - | $(3,931,788)$ | $(3,931,788)$ | | :---: | :---: | :---: | | 1 | $(3,931,788)$ | $(3,931,787)$ | | - | $(5,292,556)$ | $(5,292,556)$ | | 1 | $(9,224,344)$ | (9,224,343) |
  1. IMMEDIATE HOLDING COMPANY AND ULTIMATE CONTROLLING PARTY
    直接控股公司和最终控制方
The sole director considers the Company’s immediate holding company to be ZByte Technology, which is incorporated in the Cayman Islands and the Company’s ultimate controlling party to be ZHAN Chaoqun, who is also the sole director of the Company.
唯一董事认为公司的直接控股公司是注册于开曼群岛的 ZByte Technology，而公司的最终控制方是 ZHAN Chaoqun，他也是公司的唯一董事。

12. APPROVAL OF FINANCIAL STATEMENTS
12. 财务报表的批准

These financial statements were authorised for issue by the Company’s director on
这些财务报表已由公司的董事授权发布于
25 JUN 2024 2024 年 6 月 25 日