Company: PLTYF
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001410578-25-001338
Chunk: 70

Company: Plastec Technologies, Ltd.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 16K
Chunk 70
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 well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the consolidated financial statements that were communicated or required to be communicated to the audit committee and that: (1) related to accounts or disclosures that were material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/AOGB CPA Limited

Hong Kong, Hong Kong

April 28, 2025.

We have served as the Group’s auditor since 2025.

AOGB CPA Limited, Suite 2501-03, Tesbury Centre, 28 Queen’s Road East, Admiralty, Hong Kong

Tel: 2152-2238, Website: www. aogb. com

F-2

Table of Contents

PLASTEC TECHNOLOGIES, LTD.

CONSOLIDATED BALANCE SHEETS

(Hong Kong dollars in thousands, except number of shares, per share data and unless otherwise stated)

                                                                                                                                                                                December 31,      December 31,  
                                                                                                                                                                                        2023      2024          
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
                                                                                                                                                                                         HK$      HK$           
  ASSETS                                                                                                                                                                                                        
  Current assets                                                                                                                                                                                                
  Cash and cash equivalents                                                                                                                                                           96,303      44,171        
  Deposits, prepayment and other receivables (note 3)                                                                                                                                  4,269      —             
  Total current assets                                                                                                                                                               100,572      44,171        
  Non-current assets                                                                                                                                                                                            
  Property, plant and equipment, net (note 4)                                                                                                                                              7      —             
  Intangible assets                                                                                                                                                                      438      —             
  Total non-current assets                                                                                                                                                               445      —             
  Total assets                                                                                                                                                                       101,017      44,171        
  LIABILITIES AND SHAREHOLDERS’ EQUITY                                                                                                                                                                          
  Current liabilities                                                                                                                                                                                           
  Other payables and accruals (note 5)                                                                                                                                                 1,173      538           
  Tax payable                                                                                                                                                                         12,980      —             
  Total current liabilities                                                                                                                                                           14,153      538           
  Total liabilities                                                                                                                                                                   14,153      538           
  Commitments and