As advised by our Directors, the travel restrictions imposed by the governments of the PRC, Hong Kong, Japan, Taiwan, Macau, Australia and other Asian countries may hinder end-users from hiring overseas employees and may lead to termination of projects or delay in the implementation of new projects.

filing / Oct 24, 2025 / receipt

in previous years, which has led to reduced travel costs for operations in other Asian countries. Staff Costs Staff costs consisted of staff salaries, employer’s contribution to pension scheme, staff training, staff allowance, remuneration to independent executive directors, seconded employee costs and recruitment fee.

filing / Oct 24, 2025 / receipt

55, one of the founders of our Group, was appointed as our Director on October 31, 2019 and was re-designated as our executive Director

filing / Oct 24, 2025 / receipt

We expect to secure the additional office space, purchase furniture and equipment and renovate the office by December 31, 2025.

filing / Oct 24, 2025 / receipt

Office lease contract, by and between Galaxy Payroll (HK) and Smilax Investments Limited dated as of May 1, 2022 (incorporated herein by reference to Exhibit 10.5 to the Form F-1 filed on December 28, 2022 (File No.

filing / Oct 24, 2025 / receipt

Ho Lo | 41 | Division manager | Responsible for overseeing the daily operation in Hong Kong | None

filing / Oct 24, 2025 / receipt

Chunlei Wu | 43 | Division manager | Responsible for overseeing the daily operation in the PRC | None

filing / Oct 24, 2025 / receipt

Yin Lung Wong | 31 | Financial controller | Responsible for the overall financial management, reporting, and day-to-day financial administration of our Group | None

filing / Oct 24, 2025 / receipt