Powerwin Tech (2405) investor relations material

Executive summary

• Revenue fell 76.8% YoY to US$0.755m as standardized marketing services ceased and demand weakened; net loss narrowed to US$1.548m from US$3.758m.

• Strategic focus shifted to SaaS and AI-enabled services, with PowerTokens as the principal new business direction and entering early commercialization in June 2026.

Financial highlights

• H1 revenue was US$0.755m versus US$3.250m; gross loss was US$0.209m versus gross profit of US$2.258m.

• Operating loss narrowed to US$1.892m from US$2.382m; loss before tax was US$1.857m versus US$4.149m, and net loss was US$1.548m versus US$3.758m.

• Basic and diluted loss per share was 0.19 US cents versus 0.47 US cents; an income tax credit of US$0.309m was recognized.

• Finance costs fell to US$0.070m from US$1.871m; expected credit losses on receivables fell to US$0.192m from US$2.409m.

Outlook and guidance

• H2 priorities include improving SaaS platform performance, expanding domestic LLM and multimodal AI capabilities, deepening global market presence, and improving operational efficiency and risk controls.

• Existing cash resources and operating cash flows were considered sufficient to fund PowerTokens development and early commercialization without near-term external financing.