CIRTEK HLDGS (01433) has announced that during the audit process for its 2025 annual results, the company's Board of Directors and Audit Committee were notified by its auditor, PricewaterhouseCoopers. The auditor expressed concerns regarding certain payments recorded under the Group's property, plant, and equipment and other expenses at an overseas subsidiary. The auditor recommended that the Board initiate an internal investigation into these payments to address the concerns raised. It was also suggested that the Audit Committee engage third-party professional investigators and legal advisors to assist with the investigation and assess the matter's implications. As of the announcement date, the company is actively cooperating with the auditor to finalize the audit. It is also liaising with relevant local professionals to provide additional information and documentation required to complete the audit procedures. Due to the additional time needed for the investigation, the company's preparation of relevant materials and documents in response to the auditor's requests, and the completion of related audit procedures, the Board has not yet determined an expected release date for the 2025 annual results. Consequently, the 2025 annual results will not be released by March 31, 2026. This delay in publishing the 2025 annual results will constitute a breach of Rule 13.49(1) of the Listing Rules.