On January 20, 2026, the Company's subsidiary, Green Gold Leasing, entered into a finance lease with the lessee, Shangli County Yisen Energy Technology Co., Ltd. The agreement involves the acquisition of ownership of the assets from the lessee for a consideration of RMB 10 million (approximately HKD 11.2 million). These assets will subsequently be leased back to the lessee for its use and possession over a term of 60 months.

The total payment for the finance lease amounts to approximately RMB 11.884 million (equivalent to about HKD 13.31 million). This total includes (a) a lease principal payment of RMB 10 million (approximately HKD 11.2 million) and (b) total lease interest, along with other fees and expenses under the ancillary documents, of approximately RMB 1.884 million (equivalent to about HKD 2.11 million). Both the lease principal and interest will be paid quarterly throughout the lease period.

The assets comprise certain specified heating equipment and facilities owned by the lessee and located in Pingxiang City, Jiangxi Province, China. The lessee will bear all maintenance, taxes, and other associated costs and levies related to the assets.

The execution of the finance lease and its ancillary documents constitutes part of Green Gold Leasing's ordinary and normal business operations. It is anticipated that this transaction will provide the Group with a stable source of revenue and cash flow.

The Directors are of the opinion that the finance lease, the ancillary documents, and the transactions contemplated thereunder are entered into on an arm's length basis, under normal commercial terms. They are considered fair and reasonable, aligning with the overall best interests of the Company and its shareholders as a whole.