AB&B Bio-Tech CO., LTD. JS (the “Company”) has engaged two independent firms to address resumption guidance issued by the Hong Kong Stock Exchange following its auditor change in April 2026.

The Audit Committee, acting through its legal advisers, appointed Baker Tilly Aranea Forensic Investigation Company Limited (BTA) to conduct a forensic review of the Company’s fund investments and consultancy payments. BTA, part of Baker Tilly Hong Kong, employs more than 360 professionals—40 of whom are in financial and risk advisory, including 11 forensic specialists—and has handled at least seven investigations involving Hong Kong–listed issuers since 2021. The core BTA team comprises three Hong Kong Institute of Certified Public Accountants members with over 20, 10 and 5 years of forensic experience, supported by a senior adviser with 37 years’ experience in complex financial-crime investigations.

Cheng & Cheng Risk Advisory Services Limited (CCRA) has been retained to review internal controls related to the same transactions. CCRA’s ten-member specialist team operates under Cheng & Cheng Limited, CPA, which has more than 200 auditors, including over 40 HKICPA-certified accountants. CCRA’s core team includes four professionals—two HKICPA members with 30 and 20 years of experience, and two members of ACCA and CICPA with 10 and 3 years of experience—who have collectively completed five internal-control reviews for Hong Kong–listed companies since 2021.

Both BTA and CCRA have confirmed their independence from the Company’s management and connected persons. The Company will release further announcements detailing key findings from the forensic investigation and internal control review when appropriate.

Trading in AB&B Bio-Tech’s H shares has been suspended since 9:00 a.m. on 1 April 2026 and will remain halted until further notice. Shareholders and potential investors are advised to exercise caution when dealing in the Company’s securities.