Hong Kong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited disclaim responsibility for the content of the original announcement. The board of directors of Top Standard Corporation accepts full responsibility for its accuracy and completeness.

According to the announcement, Top Standard Corporation is continuing initiatives aimed at removing a prior disclaimer of opinion. The group's latest quarterly update highlights progress in expanding its catering business, including plans to launch one to two new restaurants in Malaysia and a “Miss J” gift shop slated to open in the second quarter of 2026. Meanwhile, annual turnover of restaurants under the “Miss J” brand reportedly increased approximately 20% year-on-year in 2025, and a small-scale event decoration service has been under preparation since December 2025.

The group also completed a subscription of 39,813,120 ordinary shares at HK$0.10 each, raising gross proceeds of approximately HK$3,981,312. The company is evaluating other funding possibilities, subject to negotiations with potential investors and regulatory considerations.

Regarding loans and facilities, the company renegotiated a repayment schedule for a related party loan amounting to around HK$3.1 million and is exploring additional financing from banks and shareholders, including extended repayment deadlines for certain related-party borrowings. The company will continue to implement necessary actions to address the disclaimer of opinion and will release updates as substantial progress is made.