| CLA Prism Hong Kong Ltd | 13-Feb-26 | | | |
| CLA Prism Hong Kong Ltd | 18-Dec-25 | | | |
| Infinity CPA Limited | | 13-Feb-26 | | SUPPLEMENTAL ANNOUNCEMENT - Infinity indicated that its resignation was due to professional risk associated with the audit. The professional risk referred to the audit risk assessment related to the increased audit workload and additional audit procedures arising from the introduction of a new business segment during the 2025 financial year, namely the trading of functional materials business. Such professional risk primarily related to (i) the additional audit procedures required in respect of the new business segment and other audit areas, which increased the overall audit workload and required careful planning and execution within the reporting timetable; and (ii) Infinity’s assessment that, given the scope of work required, it did not have sufficient internal capacity or enough supervision to accept the engagement at the proposed audit fee level. These factors relate to audit workload, resource allocation and fee considerations and do not indicate any issues with the Group’s financial reporting. |
| Infinity CPA Limited | 07-Aug-24 | 18-Dec-25 | | Could not reach a consensus on the audit fee for the consolidated financial statements of the Group for the financial year ended 31 December 2025. |
| Elite Partners | 30-Nov-21 | 29-Jul-24 | | Could not reach a consensus on the proposed audit fee for the year ending 31 December 2024. |
| RSM (Hong Kong) | 15-Feb-18 | 30-Nov-21 | | Historical transition (details not available in archive) |
| Deloitte Hong Kong | 28-Jun-16 | 15-Feb-18 | | Historical transition (details not available in archive) |
| PwC (HK) | 28-Jun-13 | 28-Jun-16 | | Historical transition (details not available in archive) |
