Company: PLTYF
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001410578-25-001338
Chunk: 86

Company: Plastec Technologies, Ltd.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 16K
Chunk 86
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 may be carried forward indefinitely. Management determined that it was more likely than not that the deferred tax asset will not be realized and recorded a100% valuation allowance for the years ended December 31, 2022, 2023 and 2024.

F-18

Table of Contents

PLASTEC TECHNOLOGIES, LTD.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

7. Net Loss Per Share

The following table sets forth the computation of basic and diluted loss per share for the years indicated:

                                                                                                       Year ended                        Year ended                        Year ended                    
                                                                                                       December 31,                      December 31,                      December 31,                  
                                                                                                       2022                              2023                              2024                          
                                                                                                       HK$                               HK$                               HK$                           
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Basic and diluted loss per share                                                                                                                                                                       
  Numerator:                                                                                                                                                                                             
  Net loss for the year attributable to the Company’s ordinary shareholders                                                ( 3,225)                             ( 66)                          ( 7,910)  
  Denominator:                                                                                                                                                                                           
  Weighted average number of basic and diluted ordinary shares outstanding                                               12,938,128                        12,938,128                        12,938,128  
  Weighted average number of basic and diluted ordinary shares used in calculating loss per share                        12,938,128                        12,938,128                        12,938,128  
  Basic and diluted net loss per share (in HK$)                                                        HK$                  ( 0.25)      HK$                 ( 0.005)      HK$                  ( 0.61)  

8. Commitments and Contingencies

Capital commitment

As of December 31, 2023 and 2024, capital commitment for lease of HK$886(restated) and HK$Nilwas expected, respectively.

Legal Proceeding

As of December 31, 2024, the Group is not aware of any material outstanding claim and litigation against them.

9. Operating Segment and Geographical Information

The Company uses the management approach model for segment reporting. The management approach model is based on the way a Company’s management organizes segments within the Group for making operating decisions and assessing performance. The chief operating decision maker (the “ COD