Best Food Holding Company Limited closed August 2026 with an authorised share capital of HKD 500.00 million, representing 5.00 billion ordinary shares at HKD 0.10 par value. No changes were recorded during the month.

The issued share base remained intact at 1.58 billion ordinary shares, and the company continued to hold zero treasury shares. Management confirmed compliance with Hong Kong’s minimum public-float requirement of 25%.

Equity incentives remain modest relative to the outstanding share capital. The legacy share-option plan adopted on 18 May 2011 (and expired on 17 May 2021) still accounts for 23.68 million unexercised options—equivalent to roughly 1.50% of the current issued share count. No options were granted or exercised in August, and no funds were raised from option exercises.

Leverage-linked dilution risk is primarily tied to the HKD 610.68 million 3% convertible bonds due 23 December 2027. These instruments carry a conversion price of HKD 1.18 per share and, if fully converted, would add up to 517.52 million new shares. Combined with the unexercised options, the theoretical maximum increase of 541.20 million shares represents approximately 34.30% of the existing issued share capital.

No warrants, additional share issue mandates, or other capital movements were reported during the month.