On January 7, 2026, the indirect wholly-owned subsidiary of the Buyer Company, Xiamen Baiying Financing Leasing Co., Ltd., entered into a sale-leaseback transaction with Yuanpeng pursuant to the financial leasing agreements. Under these agreements, the Buyer agreed to purchase the leaseback assets from Yuanpeng for a consideration of RMB 17.5 million (approximately HK$19.4098 million) and subsequently lease these assets back to Yuanpeng for a period of 36 months, receiving lease payments in return. The leaseback assets consist of four fully automated rotor spinning machines and one set of a blowing-carding production line. The Buyer is primarily engaged in the financing leasing business in China. The financial leasing agreements are expected to generate total revenue of approximately RMB 5.4232 million (equivalent to about HK$6.015 million) for the Group over their respective lease terms.