YH Entertainment Group (2306) issued a supplemental announcement dated February 16, 2026, providing additional information on its continuing connected transactions with Hunan Yueying and Shenyang Qiaoqiao. The supplemental details refer to the pricing mechanisms, reasons, benefits, and internal control measures under various agreements, including the Business Cooperation Framework Agreement, IP Promotion and Operation Agreements, and Marketing Service Agreements.

The announcement outlines the factors determining the fees for variety program production, artist engagements, IP promotion and operation, and marketing services. These include reference to market rates, project scope, anticipated promotional impact, cost structures, and workload. The Board considers that the relevant fees are determined through arm’s length negotiations and conform to normal commercial terms, with monitoring through annual caps and ongoing checks on transaction volumes.

According to the announcement, YH Entertainment Group has adopted thorough internal controls to ensure compliance with the Listing Rules. These measures include a dedicated connected transaction task force for regular monitoring, a management policy setting clear procedures for identifying and reviewing transactions, and annual reviews by independent non-executive directors and the auditor. The Board deems these frameworks vital for maintaining fair and transparent transactions, thereby safeguarding the interests of the company and its shareholders.