Hong Kong—27 Aug 2026—China Castson 81 Finance reported a turnaround to profitability for the six months ended 30 June 2026, underpinned by stronger trading gains and a HK$50.00 million rights-issue inflow that markedly expanded its balance-sheet capacity.
Financial Performance • Gross proceeds from operations surged to HK$41.34 million, up from HK$3.47 million a year earlier, driven by increased disposal activity in Hong Kong-listed equities. • Net gains on financial assets at fair value through profit or loss (FVTPL) climbed to HK$10.25 million (1H 2025: HK$2.16 million), lifting total revenue—comprising dividend income of HK$0.23 million and other income of HK$0.06 million—to HK$10.54 million. • Profit attributable to shareholders reached HK$4.20 million, reversing a HK$3.82 million loss in 1H 2025. Basic and diluted earnings per share were HK1.01 cents versus a restated loss per share of HK2.04 cents in the prior period. • Administrative and other operating costs were broadly stable at HK$6.34 million (1H 2025: HK$6.12 million).
Balance Sheet and Liquidity • Total assets almost tripled to HK$86.04 million (31 Dec 2025: HK$29.82 million), largely reflecting the rights-issue proceeds and fair-value appreciation of listed securities. • Equity attributable to shareholders rose to HK$82.86 million from HK$28.61 million. Net asset value (NAV) per share was HK$0.12, modestly lower than the restated HK$0.13 at year-end due to the enlarged share base. • Cash and bank balances stood at HK$15.11 million, up from HK$0.96 million. The group remained ungeared, with no outstanding borrowings. Net current assets increased to HK$67.90 million.
Capital Actions • The April 2026 rights issue added 509.11 million new shares at HK$0.102 each, raising HK$50.00 million net. By 30 June 2026, HK$32.00 million had been deployed into new investments and HK$4.00 million for working capital, leaving HK$14.00 million unutilised. • A HK$8.00 million intent deposit was placed for a potential acquisition of equity in Guangzhou Heyue New Energy Technology under a memorandum of understanding signed by subsidiary Silver World International.
Investment Portfolio • Financial assets at FVTPL totalled HK$53.45 million, representing 62.1% of total assets. The ten largest positions, led by World Digital Economy Asset Group and China Oriented International Holdings, accounted for HK$51.68 million. • All holdings were Hong Kong-listed equities; no debt instruments or unlisted investments were reported.
Outlook Management highlighted moderating global inflation, prospective monetary easing and robust capital-market activity in Hong Kong as supportive factors for the second half of 2026. The group intends to maintain a disciplined, diversified investment approach while preserving balance-sheet flexibility. No interim dividend was declared.