Best Mart 360 Holdings Limited (Best Mart 360) has issued an announcement under Listing Rule 13.51(4) detailing two key corporate actions: a proposed change of auditor and a revised schedule for its 2026 annual general meeting (AGM).

The current auditor, SHINEWING (HK) CPA Limited, will retire at the conclusion of the forthcoming AGM. To align audit arrangements with controlling shareholder China Merchants Hoi Tung Trading Company Limited—now engaging BDO Limited—the Board and Audit Committee recommend appointing BDO as Best Mart 360’s new external auditor. SHINEWING confirmed it has no matters that need to be brought to shareholders’ attention, and the Board recorded its appreciation for the firm’s past service.

Subject to shareholder approval and completion of client-acceptance procedures, BDO would assume the audit mandate immediately after the AGM and serve until the next annual meeting. The estimated fee for audit and assurance services for the year ending 31 December 2026 is HKD 1.25 million, an amount the Board considers commensurate with the Group’s business complexity and market rates.

Separately, the AGM originally slated for 3 June 2026 has been rescheduled to 23 June 2026. For voting eligibility, the share register will close from 17 June 2026 to 23 June 2026, with share transfer documents due by 16 June 2026 at 4:30 p.m.

To determine entitlement to the final dividend (subject to AGM approval), the register will close from 30 June 2026 to 3 July 2026. Share transfers must be lodged by 4:30 p.m. on 29 June 2026, and the dividend is expected to be distributed on or around 14 July 2026 to shareholders on record as of 3 July 2026.

A circular containing full details of the proposed auditor change, AGM arrangements and proxy materials will be dispatched in due course.