Selling expenses mainly consist of commission paid, out-bound shipping cost, travel expenses, exhibition and promotion fees, share-based compensation and staff costs.

filing / Jul 28, 2026 / receipt

Terence Chung Sing, Mak has served as our Chief Financial Officer since August 2025. Mr. Mak served as a corporate finance associate

filing / Jul 28, 2026 / receipt

Terrence Chun Sing, Mak was appointed as the Chief Financial Officer of the Company effective August 1, 2025. Declaration of Cash Dividend On February 29, 2024, our Board of Directors declared a special cash dividend in the aggregate amount of $6,000,000 to be paid to all holders of record of our outstanding Ordinary Shares as of March 11, 2024.

filing / Jul 28, 2026 / receipt

process to lower per-unit costs; and (iv) diversify sourcing to potentially reduce costs. REGULATORY ENVIRONMENT Regulations Related to Our Business Operations in Hong Kong Regulations Related to Service Providers Business Registration Ordinance (Chapter 310 of the Laws of Hong Kong).

filing / Jul 28, 2026 / receipt

Cost efficiency Rising production costs have prompted manufacturers to improve cost efficiency in production. In recent years, this has included moving plants to lower cost regions in Southeast Asia, such as Vietnam, and expanding production bases to achieve economies of scale and lower marginal costs.

filing / Jul 28, 2026 / receipt