Exhibit 99.1

PLUTUS FINANCIAL GROUP LIMITED AND ITS SUBSIDIARIES

UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF DECEMBER 31, 2024 AND JUNE 30, 2025

(Amount in thousands, except for share and per share data, or otherwise noted)

	As of December 31, 2024			As of June 30, 2025
	HKD’000			HKD’000			US$’000
	(Audited)
Assets
Current assets:
Cash and cash equivalents		30,618			57,568			7,334
Cash segregated for regulatory purpose		9,969			11,933			1,520
Loans to customers, net of allowance of HKD9,517,000 and HKD9,444,000 as of December 31, 2024 and June 30, 2025, respectively		15,901			26,811			3,415
Loans to customers - related parties, net of allowance of nil as of December 31, 2024 and June 30, 2025		-			5,975			761
Receivables from:
Customers, net of allowance of HKD5,000 and HKD5,000 as of December 31, 2024 and June 30, 2025, respectively		167			362			46
Customers - related parties, net of allowance of HKD10,000 and HKD10,000 as of December 31, 2024 and June 30, 2025, respectively		343			638			81
Broker-dealers, net of allowance of HKD9,000 and HKD9,000 as of December 31, 2024 and June 30, 2025, respectively		267			1,045			133
Clearing organization, net of allowance of nil as of December 31, 2024 and June 30, 2025		696			415			53
Prepaid expenses and other current assets		5,485			197			25
Amount due from a related party		408			175			22
Income tax recoverable		692			692			88
Total current assets		64,546			105,811			13,478
Non-current assets:
Property and equipment, net		966			753			96
Right-of-use assets		2,083			1,578			201
Intangible asset, net		600			3,884			495
Deferred tax assets, net		3,087			5,184			660
Refundable deposit		447			475			61
Investment under equity method		-			6,500			828
Total non-current assets		7,183			18,374			2,341
TOTAL ASSETS		71,729			124,185			15,819
Liabilities and shareholders’ equity
Current liabilities:
Payables to:
Customers		4,912			8,801			1,121
Customers - related parties		5,433			3,589			457
Clearing organizations		25			-			-
Accruals and other current liabilities		2,686			2,076			264
Accrued commission expense		1,327			1,158			148
Lease liabilities - current		1,133			1,194			152
Total current liabilities		15,516			16,818			2,142
Non-current liabilities:
Lease liabilities – non-current		994			403			51
Total non-current liabilities		994			403			51
TOTAL LIABILITIES		16,510			17,221			2,193
COMMITMENTS AND CONTINGENCIES
Shareholders’ equity
Preferred shares US$0.0001 par value per share; 3,000,000 authorized; nil share issued and outstanding as of December 31, 2024 and June 30, 2025 Ordinary shares US$0.0001 par value per share; 300,000,000 authorized; 12,000,000 shares and 15,350,000 shares issued and outstanding as of December 31, 2024 and June 30, 2025, respectively		9			12			2
Additional paid-in capital		63,155			132,697			16,904
Accumulated deficit		(7,945	)		(25,745	)		(3,280	)
Total shareholders’ equity		55,219			106,964			13,626
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		71,729			124,185			15,819

PLUTUS FINANCIAL GROUP LIMITED AND ITS SUBSIDIARIES

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS

FOR THE SIX MONTHS ENDED JUNE 30, 2024 AND 2025

(Amount in thousands, except for share and per share data, or otherwise noted)

	For the six months ended June 30,
	2024			2025			2025
	HKD’000			HKD’000			US$’000
Revenues:
Securities brokerage commission		900			1,353			172
Securities brokerage handling fee		205			136			17
Asset management fee		1,580			1,636			208
Interest income		1,707			1,378			175
Total revenues		4,392			4,503			572
Expenses:
Advertising and marketing		608			2,573			328
Compensation and benefits		4,240			8,475			1,080
Commission expense		963			1,009			129
Lease expense		626			606			77
Professional and advisory fee		1,172			8,303			1,058
Provision for expected credit losses		107			1,412			180
Other general and administrative expense		1,429			2,788			355
Total expenses		9,145			25,166			3,207
Loss from operations		(4,753	)		(20,663	)		(2,635	)
Other income:
Government subsidies		103			-			-
Interest income		235			766			98
Total other income		338			766			98
Loss before income taxes		(4,415	)		(19,897	)		(2,537	)
Income tax benefit		(627	)		(2,097	)		(267	)
Net loss and total comprehensive loss		(3,788	)		(17,800	)		(2,270	)
Net loss per share attributable to ordinary shareholders
Basic and diluted		(0.32	)		(1.28	)		(0.16	)
Weighted average number of ordinary shares used in computing net loss per share
Basic and diluted		12,000,000			13,908,564			13,908,564