BEST LINKING (09882) has announced an expected net loss for the fiscal year ending December 31, 2025. The projected loss is estimated to be between HK$2.5 million and HK$3.8 million. This represents a significant downturn compared to the net profit of approximately HK$6.3 million recorded in the previous fiscal year ending December 31, 2024, indicating a profit decrease of about 140% to 160%. The anticipated decline in profitability is primarily attributed to several key factors. A reduction in gross profit margin resulted from a shift in the product mix, characterized by lower sales of slewing rings, which carry higher margins, and increased sales of new machinery and minerals, which have lower margins. Furthermore, a loss of approximately HK$3 million was incurred due to changes in surrender values from investments in a life insurance plan. Additionally, selling and distribution expenses rose by about HK$1.5 million, driven by marketing costs associated with the development of OEM businesses in Japan and China during the reporting period.