Fameglow Holdings Limited (FAMEGLOW) released a supplemental announcement dated 16 April 2026 to expand on revenue-related accounting treatments and operational metrics previously disclosed in its FY2023, FY2024, FY2025 annual reports and the 1H FY2026 interim report. The additional information does not alter any figures in the published financial statements. Key points are as follows:

1. Performance-obligation timing • Prepaid treatment packages carry original contract periods of 1–2 years. Management expects the outstanding performance obligations at each financial period-end to be recognised as revenue within the subsequent 0–2 years, contingent on customer utilisation patterns.

2. Breakage accounting • Estimated breakage (unredeemed prepaid amounts at the end of the relevant service period) is recognised as revenue. The board states that breakage contributed less than 10% of total revenue for FY2023, FY2024, FY2025 and 1H FY2026, and therefore had no material impact on consolidated results.

3. Deferred-revenue turnover days • FY2023: 164 days • FY2024: 99 days • FY2025: 49 days • 1H FY2026: 37 days The shrinking turnover cycle reflects higher treatment revenue and accelerated utilisation of prepaid packages.

4. Business expansion and capacity build-out • Treatment centres in operation: 6 (FY2023), 6 (FY2024), 11 (FY2025), 16 (30 Sep 2025). • Sales staff: 37, 40, 73, 78 across the same dates. • Therapists: 83, 99, 260, 275 respectively.

5. Marketing and promotion expenditure • HK$20.30 million (FY2023) • HK$29.60 million (FY2024) • HK$43.10 million (FY2025) The company attributes rising sales volumes to intensified billboard campaigns and a celebrity endorsement.

6. Sales-mix shift toward smaller packages Prepaid packages with six or fewer sessions accounted for 54% of sales in FY2023, 70% in FY2024, 64% in FY2025 and 65% in 1H FY2026. Shorter-duration packages, together with proactive client follow-ups to clear pandemic-era backlogs, supported faster revenue realisation and lower deferred-revenue turnover days.

Directors affirm that the supplemental details align with existing accounting policies and do not affect previously reported financial positions or results.