2024年 年度報告 FingerTango Inc. （於開曼群島註冊成立的有限公司） 股份代號: 6860 目錄 | 2 | 公司資料 | | --- | --- | | 4 | 五年財務摘要 | | 5 | 主席報告書 | | 6 | 管理層討論與分析 | | 18 | 董事會報告 | | 44 | 董事及高級管理層 | | 47 | 企業管治報告 | | 62 | 環境、社會及管治報告 | | 144 | 獨立核數師報告 | | 149 | 綜合損益及其他全面收益表 | | 150 | 綜合財務狀況表 | | 152 | 綜合權益變動表 | | 153 | 綜合現金流量表 | | 155 | 綜合財務報表附註 | | 208 | 釋義 | 公司資料 董事會 執行董事 陳文鋒博士 （主席） （於二零二五年一月十日獲委任為主席） 李妮妮女士 （首席執行官） （於二零二四年十二月五日獲委任為執行董事並 於二零二五年一月十日獲委任為首席執行官） 劉傑先生（於二零二四年十二月十六日辭任） 獨立非執行董事 周永堯先生 江輝輝先生 單浩銓先生 審核委員會 周永堯先生 （主席） 江輝輝先生 單浩銓先生 薪酬委員會 江 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或 因倚賴該等內容而引致的任何損失承擔任何責任。 截至二零二四年十二月三十一日止年度的 年度業績公告 指尖悅動控股有限公司（「本公司」）董事會（「董事會」）欣然宣佈本公司及其附 屬公司（統稱「本集團」或「我們」）截至二零二四年十二月三十一日止年度（「報 告期間」）的經審核綜合業績連同截至二零二三年十二月三十一日止年度的比 較數字。 財務摘要 截至十二月三十一日止年度 | | 二零二四年 | 二零二三年 | 變動 | | --- | --- | --- | --- | | | 人民幣百萬元 | 人民幣百萬元 | 百分比 | | 收益 | 609.2 | 646.1 | (5.7%) | | 毛利 | 345.9 | 371.9 | (7.0%) | | 年內溢利 | 32.8 | 6.8 | 384.8% | – 1 – 管理層分析與討論 市場概覽 根據中國音數協遊戲工委(GPC)與中國遊戲產業研究院發佈的「2024年中國遊戲 產業報告」，在全球遊戲產業 ...

| --- | --- | --- | --- | --- | --- | --- | |-------|-----------------|-------|-------------|-------|-------|-------| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 2024年 | | | | | | | | 中 期 報 告 | | | | | G | FINGERTANGO | | | | | | FingerTango Inc. 指尖悅動控股有限公司 ( 於 開 曼 群島 註 冊 成 立 的 有 限 公 司 ) 股份代號: 6860 公司資料 管理層討論與分析 簡明綜合損益及其他全面收益表 簡明綜合財務狀況表 簡明綜合權益變動表 簡明綜合現金流量表 簡明綜合財務報表附註 其他資料 釋義 目錄 2 | --- | --- | |-------|-------| | | | | | | | | | | 4 | | | 10 | | | ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或 因倚賴該等內容而引致的任何損失承擔任何責任。 截至二零二四年六月三十日止六個月的 中期業績公告 指尖悅動控股有限公司（「本公司」）董事會（「董事會」）欣然宣佈本公司及其附 屬公司（「本集團」或「我們」）截至二零二四年六月三十日止六個月期間（「報告 期間」）的未經審核簡明綜合中期業績。中期業績乃根據國際會計準則理事會（「國 際會計準則理事會」）頒佈的國際會計準則（「國際會計準則」）第34號「中期財務 報告」編製，並已獲本公司審核委員會審閱。 財務摘要 | --- | --- | --- | --- | |-------------------|-----------------------------|-----------------------------|--------| | | | | | | | 截至六月三十日止六個月 | | | | | 二零二四年 | 二零二三年 | 變動 | | | 人民幣百萬元 （未經審核） | 人民幣百萬元 （未 ...

Financial Performance - Total revenue for 2023 was RMB 646.1 million, a decrease of 22.4% compared to RMB 832.5 million in 2022[12] - Gross profit for 2023 was RMB 371.9 million, down from RMB 529.8 million in 2022, reflecting a gross margin of approximately 57.6%[12] - The company reported a net profit of RMB 6.8 million for 2023, a significant recovery from a net loss of RMB 139.4 million in 2022[12] - The cost of revenue was approximately RMB 274.2 million, a decrease of about 9.4% compared to the previous year[30] - Sales and marketing expenses were approximately RMB 305.7 million, a decrease of about 25.2% year-on-year, accounting for about 47.3% of total revenue[33] - Administrative expenses for the reporting period were approximately RMB 51.6 million, a decrease of about 29.7% or RMB 21.9 million compared to the same period last year, mainly due to reduced employee benefits and bad debt losses[34] - Research and development expenses amounted to approximately RMB 70.9 million, a decrease of about 9.5% or RMB 7.5 million compared to the same period last year, primarily due to reduced employee benefits[35] - Other income and gains recorded were approximately RMB 63.1 million, compared to other losses of approximately RMB 106.0 million in the same period last year, mainly due to fair value increases of investments and reversals of provisions for certain receivables[36] - The group recorded a profit of approximately RMB 6.8 million for the reporting period, compared to a loss of approximately RMB 139.4 million in the same period last year, mainly due to reduced advertising and promotional expenses and increased other income and gains[41] Assets and Equity - Non-current assets totaled RMB 186.8 million as of December 31, 2023, compared to RMB 149.1 million in 2022[12] - Current assets decreased to RMB 825.1 million in 2023 from RMB 907.1 million in 2022, indicating a focus on liquidity management[12] - The total equity increased slightly to RMB 785.7 million in 2023 from RMB 777.8 million in 2022, showing stability in the company's financial position[12] - As of December 31, 2023, current assets were approximately RMB 825.1 million, including cash and bank balances of approximately RMB 534.5 million, a decrease of about 21.7% from RMB 682.8 million as of December 31, 2022[42] - The current ratio as of December 31, 2023, was 3.9, compared to 3.5 as of December 31, 2022[42] - As of December 31, 2023, the group had no bank borrowings or other debt financing obligations, resulting in a debt-to-equity ratio of zero[42] Market and Growth Strategies - The company plans to enhance its marketing strategies and explore innovative promotional channels to adapt to the changing gaming market conditions[14] - Future growth strategies will focus on sustainable development and leveraging the management team's market insights and operational capabilities[14] - The company aims to maintain a patient and ambitious approach to navigate the complexities of the global gaming market[14] - Monthly active users (MAUs) reached 3.4 million, an increase of 32.3% year-on-year, while the total registered user base grew by 13.5% to 231.8 million[23] - The Chinese gaming market's actual sales revenue reached RMB 302.96 billion in 2023, a year-on-year increase of 13.95%[18] - The mobile gaming market in China generated actual sales revenue of RMB 226.86 billion, reflecting a year-on-year growth of 17.5%[18] Corporate Governance and Management - The board does not recommend the payment of a final dividend for the year ending December 31, 2023, consistent with the previous year[67] - The company has engaged a Hong Kong law firm to issue a demand letter to the issuer regarding the outstanding notes amounting to HKD 250 million[114] - The board underwent significant changes, with new members appointed in June and August 2023, indicating a strategic shift in governance[86] - The company appointed Dr. Chen Wenfeng as an executive director and member of the remuneration committee effective June 29, 2023[102] - The company appointed Mr. Jiang Huihui as an independent non-executive director and member of the audit, remuneration, and nomination committees effective June 29, 2023[102] - The chairman and CEO roles are held by the same individual, Liu Jie, who has been pivotal in the company's strategic development since its establishment in 2013[179] - The board will continue to review and monitor the company's conduct to maintain high standards of corporate governance[180] - The company has confirmed that all directors complied with the standards of the securities trading code during the reporting period[184] Legal and Compliance - The company has not identified any significant violations of relevant laws and regulations during the review year[62] - The company is subject to potential scrutiny from Chinese tax authorities regarding its contract arrangements, which could impact net income and investment value if additional tax liabilities are identified[165] - The company has received exemptions from the Hong Kong Stock Exchange regarding compliance with certain listing rules related to its contract arrangements, allowing for more flexibility in transactions[169] - The arbitration process for disputes is governed by the China International Economic and Trade Arbitration Commission, with decisions being binding and enforceable in relevant jurisdictions[168] - The company’s legal advisors believe that its contract arrangements do not fall under invalidating conditions outlined in Chinese contract law, although future legal interpretations remain uncertain[166] Investments and Financial Products - The group held significant investments, including the Zhongzhou Longteng Growth Fund, with a fair value of RMB 75.6 million as of December 31, 2023, representing 29.2% of the group's total assets[50] - Investments measured at fair value through profit or loss amounted to approximately RMB 258.7 million as of December 31, 2023, with a significant increase due to various financial products[54] - The company has engaged in various financial products, including investments of RMB 30 million each in multiple wealth management products with expected annualized returns ranging from 2.70% to 3.56%[84] Risks and Challenges - The company faces risks related to contract arrangements, particularly concerning foreign ownership restrictions in China, which could lead to severe consequences if agreements are deemed non-compliant with local laws[161] - In the event of bankruptcy or dissolution of the Chinese operating entity, the company may lose access to significant assets, but has provisions for asset sales under applicable Chinese law[163] - Shareholders of the Chinese operating entity have committed to avoiding conflicts of interest that could adversely affect the business during the contract's validity[165] Related Party Transactions - The independent non-executive directors have confirmed that the related party transactions for the year ending December 31, 2023, were conducted in the normal course of business and on normal commercial terms[174] - There are no disclosed related party transactions that require reporting under the listing rules[148] Subsidiaries and Operational Control - The company has established contractual arrangements to exercise control over the Chinese operating entity, allowing its financial performance to be consolidated into the company's results[152] - The Chinese operating entity operates in the internet culture business, which is classified as "prohibited" for foreign investment under current regulations[151] - The company holds all necessary operating licenses, including the network culture operating license and ICP license, through the Chinese operating entity[159]

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或 因倚賴該等內容而引致的任何損失承擔任何責任。 截至二零二三年十二月三十一日止年度的 年度業績公告 指尖悅動控股有限公司（「本公司」）董事會（「董事會」）欣然宣佈本公司及其附 屬公司（統稱「本集團」或「我們」）截至二零二三年十二月三十一日止年度（「報 告期間」）的經審核綜合業績（「年度業績」），連同截至二零二二年十二月三十一 日止年度之比較數字。年度業績已根據國際財務報告準則（「國際財務報告準則」） 編製及由本公司獨立核數師中主環球會計師事務所有限公司（「中主環球」）審計， 並經本公司審核委員會連同本公司管理層審閱及批准。 管理層分析與討論 根據中國音像與數字出版協會的中國音數協遊戲工委(GPC)與中國遊戲產業研 究院發佈的「2023年中國遊戲產業報告」，在全球遊戲產業普遍還未回暖的大背 景下，中國遊戲產業承壓後反彈，市場收入呈現明顯上行趨勢，二零二三年中 國遊戲市場實際銷售收入人民幣（「人民幣」）3,029.6億元，同比增長13.95%，首 次突破 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部分內容而產生或 因倚賴該等內容而引致的任何損失承擔任何責任。 截至二零二二年十二月三十一日止年度 年度報告的補充資料 茲提述指尖悅動控股有限公司（「本公司」，連同其附屬公司統稱「本集團」）於 二零二三年四月二十七日刊發截至二零二二年十二月三十一日止年度的年度 報告（「二零二二年年報」）。除另有指明外，本公告所用詞彙與二零二二年年報 所界定者具有相同涵義。 除二零二二年年報所提供的資料外，董事會謹此提供有關受限制股份單位計 劃的進一步資料： (i) 受限制股份單位計劃旨在確立向本集團合資格管理層和僱員授予及建議 授予股份獎勵； (ii) 受限制股份單位計劃的參與者包括僱員或高級職員（包括執行董事、非執 行董事及獨立非執行董事）；為本集團提供研發、諮詢及其他技術、營運 或行政支援的任何人士或實體；及董事會全權認為已經或將會為本集團 ...

2023年 中期報告 FingerTango Inc. （於開曼群島註冊成立的有限公司） 股份代號: 6860 Stock Code: 6860 FingerTango Inc. C M Y CM MY CY CMY K ai169536801349_Finger Tango IR2023_5mm OP.pdf 1 22/9/2023 下午3:33 目錄 | 2 | 公司資料 | | --- | --- | | 4 | 管理層討論與分析 | | 12 | 簡明綜合損益及其他全面收益表 | | 13 | 簡明綜合財務狀況表 | | 15 | 簡明綜合權益變動表 | | 16 | 簡明綜合現金流量表 | | 17 | 簡明綜合財務報表附註 | | 30 | 其他資料 | 39 釋義 (Incorporated in the Cayman Islands with limited liability) 2023 INTERIM REPORT INTERIM REPORT 2023 年 中期報告 FingerTango Inc. 公司資料 董事 執行董事 劉傑先生 （主席兼首席執行官） 陳文鋒博士（於二零二三年六月二 ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公告的內容概不負責，對其準確 性或完整性亦不發表任何聲明，並明確表示，概不對因本公告全部或任何部份內容而產生或 因倚賴該等內容而引致的任何損失承擔任何責任。 截至二零二三年六月三十日止六個月的 中期業績公告 指尖悅動控股有限公司（「本公司」）董事會（「董事會」）欣然宣佈本公司及其附 屬公司（統稱「本集團」或「我們」）截至二零二三年六月三十日止六個月期間（「報 告期間」）的未經審核簡明綜合中期業績。中期業績乃根據國際會計準則理事 會（「國際會計準則理事會」）頒佈的國際會計準則（「國際會計準則」）第34號「中 期財務報告」編製，並已獲本公司審核委員會審閱。 財務摘要 截至六月三十日止六個月 二零二三年 二零二二年 變動 人民幣百萬元 人民幣百萬元 百分比 （未經審核） （未經審核） 收益 312.6 392.8 (20.4%) ...

2022年 年度報告 FingerTango Inc. （於開曼群島註冊成立的有限公司） 股份代號: 6860 Stock Code: 6860 FingerTango Inc. (Incorporated in the Cayman Islands with limited liability) 2022 ANNUAL REPORT 2022 ANNUAL REPORT 年年度報告 FingerTango Inc. C M Y CM MY CY CMY K ai168205380942_Finger Tango AR2022 Cover_19mm_OP.pdf 1 21/4/2023 下午1:10 目錄 | 2 | 公司資料 | | --- | --- | | 4 | 五年財務摘要 | | 5 | 主席報告書 | | 6 | 管理層討論與分析 | | 17 | 董事會報告 | | 43 | 董事及高級管理層 | | 47 | 企業管治報告 | | 62 | 環境、社會及管治報告 | | 105 | 獨立核數師報告 | | 111 | 綜合損益及其他全面收益表 | | 112 | 綜合財務狀況表 | | 11 ...