D&G Tech offered 41.30 million share options on 22 July 2026 to 93 participants—covering directors, subsidiary directors and employees—under the share option scheme adopted on 18 June 2026. Each option entitles the holder to subscribe for one ordinary share at HK$0.36, a price set above the grant-day close of HK$0.345 and the five-day average of HK$0.352.

The options carry a five-year exercise window and vest in three equal tranches: 31 July 2027, 31 March 2028 and 31 March 2029. Between 40 % and 60 % of each tranche (excluding independent non-executive directors) is subject to revenue, profit and other performance metrics; unachieved portions will lapse. A claw-back mechanism triggers immediate lapse upon serious misconduct, employment termination or option transfer in breach of scheme rules.

Director allocation totals 19.10 million options. Executive Chairman Glendy Choi receives 7.84 million (1.25 % of current share capital) and Executive Director Derek Choi 7.21 million (1.15 %). As each of these awards exceeds the 0.1 % and 1 % individual limits under Listing Rules 17.04(3) and 17.03D(1), shareholder approval is required at an extraordinary general meeting; the grantees, their associates and other core connected parties must abstain from voting.

Independent non-executive directors collectively receive 1.05 million options with no performance conditions, aligning remuneration with prevailing governance guidelines. The remaining 22.20 million options are split among 84 subsidiary directors and employees.

Post-grant, 21.40 million shares remain available for future issuance under the scheme. No financial assistance will be provided to option holders for share subscription.