Sun Kong Holdings Limited has named Asian Alliance (HK) CPA Limited as its new external auditor with effect from 27 May 2026, following the resignation of McMillan Woods (Hong Kong) CPA Limited. The appointment, endorsed by the company’s Audit Committee, will run until the conclusion of the next annual general meeting and covers the audit of the Group’s consolidated financial statements for the year ended 31 March 2026.

Key considerations behind the selection of Asian Alliance include:

• Regulatory alignment: Assessment was conducted under the Accounting and Financial Reporting Council’s December 2021 guidelines, confirming the firm’s governance, ethical standards and competency.

• Experience and continuity: Asian Alliance audited Sun Kong Holdings for the financial year ended 31 March 2025, providing familiarity with the Group’s operations and internal controls.

• Resources and expertise: A seven-member engagement team led by a partner with more than ten years’ experience across multiple sectors will oversee the 2026 audit.

• Independence: The audit firm affirmed full compliance with the Code of Ethics for Professional Accountants and stated that no non-audit services will be provided to the Group.

Audit roadmap: – Planning (late May–early June 2026) – Execution (early–late June 2026) – Completion and reporting (early–mid July 2026)

Potential delay in financial reporting: Under GEM Listing Rules, Sun Kong Holdings must publish its audited FY 2026 results by 30 June 2026 and its annual report by 31 July 2026. The auditor change in late May may impede timely completion of audit procedures. Consequently, the Board cautions that publication of the FY 2026 audited results and annual report could be delayed.

Trading suspension risk: If the company fails to release the required financial information on schedule, trading in its shares is expected to be suspended from 9:00 a.m. on 1 July 2026 until the audited results are announced, in line with GEM Listing Rule 17.49A.

Further updates will be issued as necessary. Shareholders and potential investors are advised to exercise caution when dealing in Sun Kong Holdings’ shares.