Best Mart 360 Holdings Ltd. (Best Mart 360) has amended two sets of continuing connected-transaction arrangements to accommodate stronger business demand.

CMBL LOGISTICS SERVICES • Subsidiary CIAO International signed a supplemental agreement with China Merchants Bonded Logistics (CMBL) on 26 June 2026, adding Shenzhen–Hong Kong transportation and overtime charges to the existing logistics framework (effective to 31 Dec 2026). • The 2026 annual cap for services under the CMBL Logistics Services Framework Agreement rises 25.6 % to HK$28.28 million from HK$22.53 million. • Historical utilisation: HK$18.77 million in 2025 and HK$7.42 million for the five months to 31 May 2026 against the unchanged 2026 cap of HK$22.53 million prior to revision. • Percentage ratios remain below 5 %; hence, the revised cap requires reporting, announcement and annual review only under Chapter 14A of the Listing Rules.

NEW CMHT SALES & PROCUREMENT • Under the New CMHT Sales and Procurement Framework Agreement (1 Jan 2025 – 31 Dec 2027) with substantial shareholder China Merchants Hoi Tung Trading (CMHT), Best Mart 360 has raised the sales-transaction ceilings. • 2026 sales cap doubles to HK$6.00 million (from HK$3.00 million); 2027 rises 150 % to HK$10.00 million (from HK$4.00 million). • 2025 sales utilisation stood at HK$1.01 million, with HK$1.49 million recorded in the first five months of 2026. Procurement caps remain unchanged. • The revised caps also fall below the 5 % Listing Rules threshold and are subject only to reporting, announcement and annual review.

RATIONALE Management cites escalating logistics needs between Shenzhen Qianhai Bonded Zone and Hong Kong and accelerated expansion of the B2B segment through CMHT’s channels. Internal controls—monthly benchmarking, cap monitoring, external-auditor checks and annual INED reviews—remain in place to ensure pricing on normal commercial terms and compliance with the Listing Rules.