Company: PLTYF
Filing Date: 2025-06-13
Form Type: POS AM
Source: 0001410578-25-001412
Chunk: 104

Company: Plastec Technologies, Ltd.
Filing Date: 2025-06-13
Form: POS AM
Chunk 104
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 9 |
| Furniture & office equipment             |   |            — |   |          144 |
| Fixtures & Fittings                      | ​ |            — | ​ |          199 |
| ​                                        | ​ |        1,821 | ​ |        2,166 |
| ​                                        |   |            ​ |   |            ​ |
| Accumulated depreciation                 | ​ |       -1,814 | ​ |       -1,874 |
| Disposed due to disposal of a subsidiary |   |            — |   |         -292 |
| Property, plant and equipment, net       |   |            7 |   |            — |

Depreciation of property, plant and equipment from operating activities were HK$, HK$ and HK$ included in “Selling, general and administrative expenses” and gain on disposal of plant and equipment of HK$, HK$ and HK$ included in “Other income” during the years ended December 31, 2022, 2023 and 2024, respectively.

5. Other Payables and Accruals

Other payables and accruals consist of the following:

| ​                                   | ​ |            ​ | ​ |            ​ |
| ​                                   | ​ | December 31, | ​ | December 31, |
| ​                                   |   |         2023 |   |         2024 |
| ​                                   | ​ |          HK$ | ​ |          HK$ |
| ​                                   | ​ |            ​ | ​ |            ​ |
| Accrued salaries, wages and bonus   |   |           40 |   |           40 |
| Accrued audit and professional fees |   |        1,133 |   |          498 |
| ​                                   |   |        1,173 |   |          538 |

F-17

PLASTEC TECHNOLOGIES, LTD. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Hong Kong dollars in thousands, except number of shares, per share data and unless otherwise stated)

6. Income Taxes

The Company and its subsidiaries are subject to taxation in various jurisdictions including Hong Kong. Pursuant to the rules and regulations of the Cayman Islands, the Company is not subject to any income tax in the Cayman Islands. The income of its subsidiaries which are incorporated in the BVI is not subject to taxation in the BVI under the current BVI law. The subsidiary operating in Hong Kong is subject to income taxes as