| Crowe Horwath (Hk) | 15-Sep-25 | | | |
| Fan Chan & Co | 09-Apr-25 | 15-Sep-25 | | The Company has been transforming its gaming business and exploring new business of sourcing and distribution of premium camellia seed oil. The Company considered that it would be appropriate to explore changing the auditor. It discussed with Fan, Chan & Co. its intention. Fan, Chan & Co. confirmed in their letter of resignation that, except for the matters that led to their disclaimer of opinion as stated in the auditor’s report for the year ended 31 March 2025 in relation to the limitation of scope on recoverability of other receivables, there are no matters in relation to their resignation that need to be brought to the attention of the shareholders of the Company. |
| Elite Partners | 16-Mar-23 | 09-Apr-25 | | Due to their available internal resources. |
| Prism Hong Kong Ltd | 26-May-21 | 16-Mar-23 | | Professional risk associated with the audit and availability of the internal resources to meet the reporting deadline. Prism issued disclaimer of opinion on the Company’s financial statements for the year ended 31 March 2022. The management of the Company, including the directors of the Company, maintained discussion with the auditors from time to time on the audit engagement and audit findings, including but not limited to the going concern issue of the Company for the year ended 31 March 2022. It was understood that the valuation to be conducted for the intangible assets of the Company (i.e. the intangible asset arising from the non-competition agreement in connection with the Group’s AR/VR applications operation and the intangible asset arising from the license right of gaming tables in connection with the Group’s gaming table business in Cambodia) would be critical and would affect their opinion to be expressed in relation to the going concern issue. Therefore, it might pose the professional risk associated with the audit mentioned by Prism in its resignation letter. |
