| Schedule of fair value of assets and liabilities |
| | | | | | | | | | | Fair value of financial instruments using | | | Quoted prices in | | Significant | | | | | | | active markets | | observable inputs | | Significant | | | | | for identical | | other than quoted | | unobservable | | Total | | | instruments | | prices | | inputs | | fair | | | (Level 1) | | (Level 2) | | (Level 3) | | value | At December 31, 2025 | | | | | | | | | Financial assets: | | | | | | | | | Financial assets at fair value through profits or loss | | 268 | | — | | 23,005 | | 23,273 | Crypto assets loan receivables | | 42,141 | | — | | — | | 42,141 | Derivative financial instruments | | — | | 316 | | — | | 316 | Collateral receivables | | 3,407 | | — | | — | | 3,407 | Amounts due from related parties | | 21,427 | | — | | — | | 21,427 | Digital assets | | 45,350 | | 608 | | — | | 45,958 | | | 112,593 | | 924 | | 23,005 | | 136,522 | Financial liabilities: | | | | | | | | | Derivative financial instruments | | — | | 316 | | — | | 316 | Collateral payables | | 10,941 | | — | | — | | 10,941 | Liabilities due to customers | | 61,351 | | — | | — | | 61,351 | Amounts due to related parties | | 42,497 | | — | | — | | 42,497 | | | 114,789 | | 316 | | — | | 115,105 | | | | | | | | | | At June 30, 2026 | | | | | | | | | Financial assets: | | | | | | | | | Financial assets at fair value through profits or loss | | 275 | | — | | 14,822 | | 15,097 | Crypto assets loan receivables | | 57,788 | | — | | — | | 57,788 | Collateral receivables | | 8,534 | | — | | — | | 8,534 | Amounts due from related parties | | 37,122 | | — | | — | | 37,122 | Digital assets | | 52,053 | | 58 | | — | | 52,111 | | | 155,772 | | 58 | | 14,822 | | 170,652 | Financial liabilities: | | | | | | | | | Collateral payables | | 75,558 | | — | | — | | 75,558 | Liabilities due to customers | | 49,624 | | — | | — | | 49,624 | Amounts due to related parties | | 39,705 | | — | | — | | 39,705 | | | 164,887 | | — | | — | | 164,887 |
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| Schedule of changes and movement of financial instruments in Level 3 |
| | | | | | | | | Fund | | Unlisted equity | | | | | investments | | investments | | Total | At January 1, 2025 | | 264 | | — | | 264 | Business combination – merger transaction | | 5,846 | | — | | 5,846 | Additions during the period | | — | | 1,000 | | 1,000 | Fair value changes | | (237) | | — | | (237) | At June 30, 2025 | | 5,873 | | 1,000 | | 6,873 | | | | | | | | At January 1, 2026 | | 22,005 | | 1,000 | | 23,005 | Additions during the period | | 100 | | — | | 100 | Disposals during the period | | (2,935) | | — | | (2,935) | Transfer to a related party (Note) | | (4,246) | | — | | (4,246) | Fair value changes | | (1,102) | | — | | (1,102) | At June 30, 2026 | | 13,822 | | 1,000 | | 14,822 |
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