INDIGO STAR (08373) announced that based on current circumstances and recent discussions with auditors, the auditors presented a further list of documentation requirements in September 2025, concerning revenue cycle management and internal control procedures of the Company's subsidiary primarily engaged in mobile phone and accessories trading. Consequently, the publication and dispatch of the 2024 annual results and 2024 annual report will be further delayed.

The Company is currently preparing relevant supplementary documents to assist and cooperate with auditors in completing the outstanding audit work and procedures for the 2024 annual results, so that the 2024 annual results and 2024 annual report can be published and/or dispatched to the Company's shareholders as soon as possible (as the case may be). The audited 2024 full-year results are expected to be released by the Company on or before November 17, 2025.

Since the 2024 annual results have not been finalized, this may affect the Group's interim results announcement for the six months ended June 30, 2025 (2025 interim results), therefore the publication of the 2025 interim results is correspondingly delayed. The 2025 interim results are expected to be released shortly after the publication of the 2024 annual results. The Company will further notify shareholders and potential investors regarding the publication of the 2025 interim results at an appropriate time.

Additionally, the Group's interim report for the six months ended June 30, 2025 (2025 interim report) is expected to be dispatched as soon as possible after the publication of the 2025 interim results. Furthermore, the Company's shares remain suspended from trading.