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Share-Based Payments (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2025

Dec. 31, 2024

Share-Based Payments [Abstract]

Schedule of Old Share Options Held by Key Management Personnel

A summary of the movements in the number of share options held by employees and key management personnel of the Group is as follows:

		For the six months ended June 30,
		2024								2025
		Weighted average exercise price				Number of options				Weighted average exercise price				Number of options
		US$ per share								US$ per share
		(Unaudited)				(Unaudited)				(Unaudited)				(Unaudited)

At January 1			0.0003				2,879,571				0.0003				690,055
Exercise during the period			0.0003				(1,335,873	)			0.0003				(155,815	)
Forfeited during the period			0.0003				(553,011	)			-				-

At June 30			0.0003				990,687				0.0003				534,240

A summary of the movements in the number of RSUs held by employees and new joiners of the Group is as follows:

		For the six months ended June 30,
		2025
		Number of options
		(Unaudited)

At January 1			-
Granted during the period			2,247,817
Exercise during the period			(1,400,185	)
Forfeited during the period			(83,663	)

At June 30			763,969

A summary of the movements in the number of Old Share Options held by key management personnel of the Group which were granted in respect of their services rendered to the Group during the year ended December 31, 2022 was as follows:

		2022
		Weighted
		average
		exercise price				Number of
		US$ per share				options
At January 1			86.44				144,797
Cancelled during the year			86.44				(144,797	)
At December 31			-				-

A summary of the movements in the number of share options under the 2022 Equity Plan, which was subsequently replaced by the MoneyHero Share Options, held by employees and key management personnel of the Group which were granted in respect of their services rendered to the Group is as follows:

		2024								2023
		Weighted								Weighted
		average								average
		exercise price				Number of				exercise price				Number of
		US$ per share				options				US$ per share				options
At January 1,			0.0001				2,879,571				-				-
Granted during the year			0.0001				51,419				0.0001				3,188,929
Forfeited during the year			0.0001				(647,602	)			0.0001				(309,358	)
Exercised during the year			0.0001				(1,593,333	)			-				-
At December 31,			0.0001				690,055				0.0001				2,879,571

Schedule of Range of Exercise Prices and the Remaining Contractual Life

The range of exercise prices and the remaining contractual life of the MoneyHero Share Options held by employees and key management personnel of the Group outstanding as at the end of the reporting period are as follows:

		Remaining contractual life		Range of exercise prices				Number of Share Options
		(years)		US$ per share
		(Unaudited)		(Unaudited)				(Unaudited)

June 30, 2025		7.5 – 7.65			0.0003				534,240
June 30, 2024		8.5 – 8.65			0.0003				990,687

The range of exercise prices and the remaining contractual life of the MoneyHero Share Options held by employees and key management personnel of the Group outstanding as at the end of the reporting period are as follows:

		Remaining contractual life (years)				Exercise price US$ per share				Number of Share Options

2024			8 – 8.15				0.0001				690,055
2023			9 – 9.15				0.0001				2,879,571

Schedule of Lists the Inputs

The significant inputs into the model are shown below.

Dividend yield (%)			Nil
Risk-free interest rate (%)			4.26 – 4.36
Expected volatilities (%)			106 - 112
Fair value of underlying Ordinary Share (US$ per share)			1.02

Dividend yield (%)			Nil
Risk-free interest rate (%)			3.84 – 4.97
Expected volatilities (%)			74 - 122
Fair value of underlying Ordinary Share (US$ per share)			0.72

The fair values of MoneyHero Share Options granted during the year ended December 31, 2024 were estimated as at the date of grant using a binomial model, taking into account the terms and conditions upon which the options were granted. The following table lists the inputs to the model used:

Dividend yield (%)		-
Risk-free interest rate (%)			3.94
Exit rate (%)			25
Exercise multiples (%)			220
Volatility (%)			63
Expected life of options (years)			9
Fair value of underlying Ordinary Share (US$ per share)			1.03

The fair values of 2022 Share Options granted during the year ended December 31, 2023 before the Capital Reorganization were estimated as at the date of grant using a binomial model, taking into account the terms and conditions upon which the options were granted. The following table lists the inputs to the model used:

Dividend yield (%)		-
Risk-free interest rate (%)			3.49 - 3.87
Exit rate (%)			25
Exercise multiples (%)			220 - 280
Volatility (%)			60 - 62
Expected life of options (years)			10
Fair value of underlying Ordinary Share (US$ per share)			0.43 - 1.82

The estimated fair value of the RSUs used to recognize estimated cost of services rendered prior to their grant date was determined using the Chaffee Model for the year ended December 31, 2024. The significant inputs into the model are shown below.

Dividend yield (%)		Nil
Risk-free interest rate (%)			3.84 – 4.97
Expected volatilities (%)			74 - 123
Fair value of underlying Ordinary Share (US$ per share)			1.12