BOYAA (00434) has announced that due to a decline in Bitcoin prices during the first half of 2026, the group's digital assets are expected to record a fair value decrease for the six months ended June 30, 2026. This is projected to result in a net loss attributable to equity holders of approximately HK$790 million to HK$800 million.

In contrast, for the six months ended June 30, 2025, the group recorded a fair value increase in digital assets, achieving a net profit attributable to equity holders of about HK$226 million.

Excluding the impact of non-recurring operational items such as fair value changes in digital assets and equity investment partnerships, the group expects net profit attributable to equity holders for the six months ended June 30, 2026 to increase by approximately 120% to 125% compared to the same period in 2025. This growth is primarily driven by an anticipated rise in online game revenue for the six months ended June 30, 2026 compared to the same period last year.