| Crowe Horwath (Hk) | 19-Sep-25 | 03-Mar-26 | | Could not reach a consensus on the audit fee, due to the increased scope and effort required arising from the Group’s progress on provision of certain information and audit matters, including (i) turnover of key finance personnel of major subsidiaries of the Company resulting in delays in preparing and providing financial information, particularly in respect of opening balances, which also extended time required to obtain necessary information, with materials provided requiring clarifications and follow-up, (ii) reduced availability of finance and other departmental staff due to their heavy involvement in new product launch activities in the fourth quarter of 2025, which limited their capacity for in-depth discussions on workflows and clarifications on documents provided, and (iii) specific outstanding audit matters, in particular those relating to opening inventories, opening contract assets, and income tax provision. |
