AB&B BIO-TECH-B (02627) announced that on April 24, 2026, the company received a letter from the Stock Exchange outlining the following guidance for resuming trading of its shares: (i) Conduct an appropriate independent forensic investigation into fund investments, assess their impact on the company's business operations and financial condition, disclose the findings, and implement suitable remedial actions; (ii) Demonstrate that there are no reasonable regulatory concerns regarding the integrity, competence, or character of the Group's management or any individuals with significant influence over the company's management and operations that could pose risks to investors or damage market confidence; (iii) Appoint an independent internal control advisor to conduct a review, prove that material deficiencies identified prior to the trading halt have been rectified, and confirm that the company's internal controls are adequate and effective; (iv) Publish all outstanding financial results as required by the listing rules and address any audit modifications; (v) Demonstrate compliance with Listing Rule 13.24; and (vi) Disclose all material information to the market to enable shareholders and investors to assess the company's status.

According to Listing Rule 6.01A(1), the Exchange may delist any securities that have been suspended for 18 consecutive months. For the company, this 18-month period will expire on September 30, 2027. If the company fails to remedy the issues leading to the suspension, fulfill the resumption guidance, and satisfy the Exchange of full compliance with the listing rules to resume share trading by this date, the Listing Division will recommend that the Listing Committee proceed with the cancellation of the company's listing. Under Listing Rules 6.01 and 6.10, the Exchange also has the authority to impose a shorter specific remedial period or cancel the listing immediately if deemed appropriate.

Pursuant to Listing Rule 3A.19,八方金融有限公司 was appointed as the company's compliance advisor on August 11, 2025, to provide guidance on compliance with listing rules and other applicable laws. Given the current circumstances, the company expects to proactively engage八方金融有限公司 throughout the remedial period to assist in regaining compliance and meeting the resumption guidance. Before trading can resume, the company must also ensure full compliance with all applicable listing rules and laws in Hong Kong and its place of incorporation. The company is required to announce the resumption guidance and the 18-month deadline as soon as practicable.

During the suspension period, the company has been reminded of its obligations under the listing rules, which include minimizing the duration of any trading halt, adhering to ongoing disclosure requirements, publishing insider information as required by law, and providing quarterly updates pursuant to Listing Rule 13.24A. The company's shares will remain suspended from trading.