ITEMS	2025	2024 (Restated)	Variance in comparison with last year (%)	2023 (Restated)
Total revenue and other income	104,682	85,890	21.88%	79,069
Operating profit	39,313	28,301	38.91%	25,544
Profit before income tax	39,823	28,418	40.13%	26,185
Net profit attributable to owners of the parent	30,076	21,704	38.57%	19,721
Net cash inflow from operating activities	-43,966	95,821	-145.88%	-34,133

Note: In light of the relevant regulatory guidance and notice, for transactions involving frequent trading of warehouse receipts to earn price differentials without physical delivery of the underlying commodities, the Group previously recognized revenue and costs on a gross basis. Such transactions are now accounted for by recognizing the difference between the consideration received and the carrying amount of the warehouse receipts sold as investment income. For warehouse receipts acquired under the aforesaid contracts, the Group has elected to measure them at fair value through profit or loss on initial recognition, and this election is applied consistently to all eligible warehouse receipts. The Group adopted the relevant regulations from 1 January 2025 and retrospectively adjusted the comparative period financial information. This change had no material impact on the results of the Group's statement of financial position and statement of profit or loss for the comparative periods.

ITEMS	31 December 2025	31 December 2024	Variance in comparison with last year (%)	31 December 2023
Total assets	2,081,903	1,710,711	21.70%	1,453,359
Total liabilities	1,756,080	1,411,944	24.37%	1,179,160
Equity attributable to owners of the parent	319,930	293,109	9.15%	268,840
Total share capital	14,821	14,821	–	14,821
Gearing ratio (%) Note	79.16	77.82	Increased by 1.34 percentage points	76.55

Note: Gearing ratio = (total liabilities – customer brokerage deposits – funds payable to securities issuers)/(total assets – customer brokerage deposits – funds payable to securities issuers)

ITEMS	2025	2024	Variance in comparison with last year (%)	2023
Basic earnings per share (RMB/share)	1.96	1.41	39.01%	1.30
Diluted earnings per share (RMB/share)	1.96	1.41	39.01%	1.30
Return on weighted average equity (%)	10.59	8.09	Increased by 2.50 percentage points	7.81