<SEC-DOCUMENT>0001893417-26-000008.txt : 20260330
<SEC-HEADER>0001893417-26-000008.hdr.sgml : 20260330
<ACCEPTANCE-DATETIME>20260330123500
ACCESSION NUMBER:		0001893417-26-000008
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20260330
FILED AS OF DATE:		20260330
DATE AS OF CHANGE:		20260330

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Bluemount Holdings Ltd
		CENTRAL INDEX KEY:			0002027815
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		ORGANIZATION NAME:           	02 Finance
		EIN:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-42739
		FILM NUMBER:		26812002

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		ROOM 1007, CAPITAL CENTRE
		STREET 2:		151 GLOUCESTER ROAD
		CITY:			WANCHAI
		PROVINCE COUNTRY:   	K3
		ZIP:			0000
		BUSINESS PHONE:		(852)97172429

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		ROOM 1007, CAPITAL CENTRE
		STREET 2:		151 GLOUCESTER ROAD
		CITY:			WANCHAI
		PROVINCE COUNTRY:   	K3
		ZIP:			0000
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>cover_6k.htm
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<DIV style=margin-left:18pt;width:558pt><TABLE align=center style=border-collapse:collapse><TR><TD valign=top style='width:560.8pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000'><P style='font:11pt Calibri;margin:0'><FONT style='font-family:Times New Roman'> </FONT>&nbsp;</P>
</TD></TR>
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<P style='font:10pt Times New Roman;margin-top:3.55pt;margin-bottom:0pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;margin-left:160pt;margin-right:159.3pt'><B>UNITED STATES</B></P>
<P align=center style='font:10pt Calibri;margin-top:0.5pt;margin-bottom:0pt;margin-left:161.45pt;margin-right:159.3pt'><FONT style='font-family:Times New Roman'><B>SECURITIES</B><B> </B><B>AND</B><B> </B><B>EXCHANGE</B><B> </B><B>COMMISSION</B></FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>Washington, D.C. 20549 </B></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>FORM 6-K</B></P>
<P align=center style='font:10pt Times New Roman;margin:0;margin-left:159.7pt;margin-right:159.3pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;margin-left:159.7pt;margin-right:159.3pt'><B>REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16</B></P>
<P align=center style='font:10pt Times New Roman;margin:0;margin-left:2.25pt'><B>UNDER THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style='font:10pt Times New Roman;margin-top:1pt;margin-bottom:0pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>For the month of March 2026</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>Commission File Number: 001-42739</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>BLUEMOUNT HOLDINGS LIMITED</B></P>
<P align=center style='font:10pt Times New Roman;margin-top:0.5pt;margin-bottom:0pt'><B>(Registrant&#8217;s Name)</B></P>
<P style='font:10pt Times New Roman;margin-top:1pt;margin-bottom:0pt'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0;margin-left:35.35pt'><B>Room 1007, 10/F, Capital Centre,</B></P>
<P align=center style='font:10pt Times New Roman;margin-top:0.5pt;margin-bottom:0pt;margin-left:14.15pt'><B>No. 151 Gloucester Road, Wan Chai, Hong Kong</B></P>
<P align=center style='font:10pt Times New Roman;margin-top:0.5pt;margin-bottom:0pt;margin-left:14.15pt'><B>+852 2137 2688</B></P>
<P align=center style='font:10pt Times New Roman;margin-top:0.5pt;margin-bottom:0pt;margin-left:32.75pt'><B>(Address of Principal Executive Offices)</B></P>
<P style='font:10pt Calibri;margin-top:11.2pt;margin-bottom:0pt;margin-left:15.75pt'><FONT style='font-family:Times New Roman'>Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.</FONT></P>
<P style='font:10pt Times New Roman;margin-top:0.95pt;margin-bottom:0pt'>&nbsp;</P>
<P align=center style='font:10pt Segoe UI Symbol;margin:0;margin-left:0.8pt'><FONT style='font-family:Times New Roman'>Form 20-F </FONT>&#9746; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT style='font-family:Times New Roman'>Form 40-F </FONT>&#9744;</P>
<P align=center style='font:10pt Segoe UI Symbol;margin:0'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse><TR><TD valign=top style=width:560.8pt;padding-left:5.4pt;padding-right:5.4pt><P align=center style='font:11pt Calibri;margin:0'><FONT style='font-family:Times New Roman'> </FONT>&nbsp;</P>
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<HR style='page-break-after:always;border:0;height:0.75pt;background-color:#000000;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P style='font:10pt Segoe UI Symbol;margin:0'>&nbsp;</P>
<P style='font:10pt Segoe UI Symbol;margin:0'>&nbsp;</P>
<P style='font:10pt Segoe UI Symbol;margin:0'>&nbsp;</P>
<P style='font:10pt Segoe UI Symbol;margin:0'>&nbsp;</P>
<P style='font:10pt Segoe UI Symbol;margin-top:2.55pt;margin-bottom:0pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;margin-left:16.4pt'><B>Financial Statements and Exhibits.</B></P>
<P style='font:10pt Times New Roman;margin-top:1pt;margin-bottom:0pt'>&nbsp;</P>
<P style='font:10pt Calibri;margin:0;margin-left:16.4pt'><FONT style='font-family:Times New Roman'>The following exhibits are being filed herewith:</FONT></P>
<P style='font:10pt Times New Roman;margin-top:1pt;margin-bottom:0pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0;margin-left:16.4pt'><B>Exhibit</B></P>
<TABLE align=center style=border-collapse:collapse;margin-left:16.4pt><TR><TD valign=top style='width:38.65pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin-top:0.5pt;margin-bottom:0pt'><B>No.</B></P>
</TD><TD valign=top style='width:513.75pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin-top:0.5pt;margin-bottom:0pt'><B>Description</B></P>
</TD></TR>
<TR><TD valign=top style='width:38.65pt;padding-left:5.4pt;padding-right:5.4pt;border-top:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin-top:2pt;margin-bottom:0pt'>99.1</P>
</TD><TD valign=top style='width:513.75pt;padding-left:5.4pt;padding-right:5.4pt;border-top:0.5pt solid #000000'><P style='font:10pt Times New Roman;margin-top:2pt;margin-bottom:0pt'><FONT style='color:#0000FF;border-bottom:1px solid #0000FF'><B><A href=ex99-1.htm style=text-decoration:none>Bluemount</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>Holdings</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>Limited</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>Financial</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>Results</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>For</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>The</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>Six</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>Months</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>Ended</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>September</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>30,</A></B><B><A href=ex99-1.htm style=text-decoration:none> </A></B><B><A href=ex99-1.htm style=text-decoration:none>2025</A></B></FONT></P>
</TD></TR>
</TABLE>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin-top:1.5pt;margin-bottom:0pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin-top:1.5pt;margin-bottom:0pt'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse;margin-left:16.4pt><TR><TD valign=top style='width:552.4pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000'><P align=center style='font:10pt Calibri;margin:0;margin-left:161.45pt;margin-right:159.3pt'><FONT style='font-family:Times New Roman'>1</FONT></P>
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<HR style='page-break-after:always;border:0;height:0.75pt;background-color:#000000;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P align=center style='font:10pt Times New Roman;margin-top:4.05pt;margin-bottom:0pt;margin-left:160.6pt;margin-right:159.3pt'><B>SIGNATURES</B></P>
<P style='font:10pt Times New Roman;margin-top:1pt;margin-bottom:0pt'>&nbsp;</P>
<P style='font:10pt Calibri;margin:0;text-indent:40.8pt;margin-left:16.4pt'><FONT style='font-family:Times New Roman'>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</FONT></P>
<P style='font:10pt Times New Roman;margin-top:0.95pt;margin-bottom:0pt'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin-top:0.05pt;margin-bottom:0pt;margin-left:331pt;margin-right:42.5pt;color:#000000'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse;margin-left:16.4pt><TR><TD valign=top style=width:325.6pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'>&nbsp;</P>
</TD><TD colspan=2 valign=top style=width:217.55pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman;border-bottom:0px solid #000000'><B>Bluemount</B></FONT><FONT style='font-family:Times New Roman'><B> Holdings Limited</B></FONT></P>
</TD></TR>
<TR><TD valign=top style=width:325.6pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman'>Date: March 30, 2026</FONT></P>
</TD><TD valign=top style=width:37.5pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman'>By:</FONT></P>
</TD><TD valign=top style='width:180.05pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000'><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman'><I>/s/</I><I> </I><I>Chan</I><I> </I><I>Wan</I><I> </I><I>Shan</I><I> </I><I>Sandra</I></FONT></P>
</TD></TR>
<TR><TD valign=top style=width:325.6pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'>&nbsp;</P>
</TD><TD valign=top style=width:37.5pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman'>Name:</FONT></P>
</TD><TD valign=top style='width:180.05pt;padding-left:5.4pt;padding-right:5.4pt;border-top:0.5pt solid #000000'><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman'>Chan Wan Shan Sandra</FONT></P>
</TD></TR>
<TR><TD valign=top style=width:325.6pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'>&nbsp;</P>
</TD><TD valign=top style=width:37.5pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman'>Title:</FONT></P>
</TD><TD valign=top style=width:180.05pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman'>Chairperson of the Board,</FONT></P>
</TD></TR>
<TR><TD valign=top style=width:325.6pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'>&nbsp;</P>
</TD><TD valign=top style=width:37.5pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'>&nbsp;</P>
</TD><TD valign=top style=width:180.05pt;padding-left:5.4pt;padding-right:5.4pt><P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;color:#000000'><FONT style='font-family:Times New Roman'>Chief Executive Officer and Director</FONT></P>
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<P style='font:10pt Calibri;margin-top:1.3pt;margin-bottom:0pt;margin-left:16.4pt;color:#000000'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<TABLE align=center style=border-collapse:collapse><TR><TD valign=top style='width:560.8pt;padding-left:5.4pt;padding-right:5.4pt;border-bottom:0.5pt solid #000000'><P align=center style='font:11pt Calibri;margin:0'><FONT style='font-family:Times New Roman'>2</FONT></P>
</TD></TR>
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<P style='font:10pt Calibri;margin-top:0.05pt;margin-bottom:0pt;margin-right:159.3pt'>&nbsp;</P>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex99-1.htm
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<DIV style=margin-left:90pt;width:432pt><P align=justify style='font:10pt Times New Roman;margin:0'><B> &#160;</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>Bluemount Holdings Limited Financial Results For The Six Months Ended September 30, 2025</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Bluemount Holdings Limited (&#8220;BMHL&#8221; or the &#8220;Company&#8221;) (Nasdaq: BMHL) is an exempted company with limited liability incorporated under the laws of the Cayman Islands with no material operations of its own. The Company operates its business primarily through its indirectly wholly-owned operating subsidiaries, Bluemount Commodities Limited, Bluemount Securities Limited and Bluemount Asset Management Limited. The Company today announced its unaudited financial results for the six months ended September 30, 2025.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Financial Results For The Six Months Ended September 30, 2025</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<TABLE align=center style=border-collapse:collapse;width:100%><TR><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=6 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>Six Months Ended <BR>September 30,</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>2025</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>2024</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>variance</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>variance</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>(Unaudited)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>(Unaudited)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>HK$&#8217;000</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>HK$&#8217;000</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>HK$&#8217;000</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>%</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=width:51.46%><P style='font:9pt Times New Roman;margin:0'>Revenues</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.54%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:11.32%><P align=right style='font:9pt Times New Roman;margin:0'>34,154</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.72%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.54%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.56%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:11.16%><P align=right style='font:9pt Times New Roman;margin:0'>13,115</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.72%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.54%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.56%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:8.26%><P align=right style='font:9pt Times New Roman;margin:0'>21,039</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.74%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.54%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.82%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:8.34%><P align=right style='font:9pt Times New Roman;margin:0'>160.4</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:2.66%><P style='font:9pt Times New Roman;margin:0'>%</P>
</TD></TR>
<TR><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Cost of revenue</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(23,882)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(4,485)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>(19,397)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>432.5</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>%</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Gross profit</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>10,272</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>8,630</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>1,642</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>19.0</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>%</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Other income</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>-&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>1&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>(1)&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>(100.0)</P>
</TD><TD valign=top><P style='font:9pt Times New Roman;margin:0'>%</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Operating expenses:</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-left:9pt><P style='font:9pt Times New Roman;margin:0'>Impairment loss on trade and other receivables, net of reversal</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>2,408</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>(2,408)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>(100.0)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>%</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-left:9pt><P style='font:9pt Times New Roman;margin:0'>Gain on disposal of a subsidiary</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>9,553</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>9,553</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>N/A</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-left:9pt><P style='font:9pt Times New Roman;margin:0'>Administrative expenses</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>(1,663)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>(3,987)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>2,324</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>(58.3)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>%</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-left:9pt;padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Finance costs</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(148)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(314)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>166</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>(52.9</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>)%</P>
</TD></TR>
<TR><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Profit before tax</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>18,014</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>6,738</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>11,276</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>167.3</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>%</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Taxation</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(1,228)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(1,323)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>95</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>(7.2</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>)%</P>
</TD></TR>
<TR><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Profit and total comprehensive income for the period</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>16,786</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>5,415</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>11,371</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>210.0</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>%</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
</TABLE>
<P align=justify style='font:9pt Times New Roman;margin:0'>&#160;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>Revenue</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin-top:5pt;margin-bottom:5pt'>Our revenue for the six months ended September 30, 2025 was approximately HK$34.2 million, compared with HK$13.1 million for the same period in 2024. This represents an increase of HK$21.1 million, or 160.4%. The strong growth was mainly driven by a significant expansion in our timepiece trading business, which increased from HK$3.4 million in the first half of 2024 to HK$26.8 million in the first half of 2025. In addition, our security-related services and asset management income also improved, rising from HK$0.3 to HK$1.0 million, an increase of HK$0.7 million during the same period.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>Cost of revenue</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin-top:5pt;margin-bottom:5pt'>Our cost of revenue mainly includes the cost of trading timepieces and the cost of providing security&#8209;related services and asset management. The cost of trading timepieces increased significantly from HK$3.4 million for the six months ended September 30, 2024 to HK$23.2 million for the same period in 2025, representing an increase of HK$19.8 million. This increase is consistent with the substantial growth in our timepiece trading sales during the period. For the six months ended September 30, 2025, the costs related to </P>
<HR style='page-break-after:always;border:0;height:0.75pt;background-color:#000000;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P align=justify style='font:10pt Times New Roman;margin-top:5pt;margin-bottom:5pt'>security&#8209;related services and asset management mainly comprised, i) direct labour costs of HK$0.7 million (2024: HK$1.0 million); and ii) Security handling costs of HK$0.04 million (2024: HK$0.1 million). </P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>Gross profit</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Our total gross profit was HK$10.3 million for the six&#160;months ended September&#160;30, 2025, as compared to HK$8.6 million for the six&#160;months ended September&#160;30, 2024, an increase of HK$1.6 million or 19.0%. The increase in total gross profit was mainly attributable to the increase in revenue for the six months ended September 30, 2025, as compared to the six months ended September 30, 2024.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>&#160;</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>Gain on disposal of a subsidiary</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Bluemount Capital Limited was disposed of to an independent third party on September 9, 2025. Following the disposal, the principal activities previously carried out by Bluemount Capital Limited during the year ended March 31, 2025 were transferred to Bluemount Commodities Limited.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>Administrative expenses</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Administrative expenses mainly consist of administrative salaries and benefits, office and miscellaneous, building management fees and rates, professional fees, depreciation and bank charges. For the six months ended September 30, 2025, our administrative expenses amounted to HK$1.7 million, compared with HK$4.0 million for the same period in 2024. This represents a decrease of HK$2.3 million, or 58.3%. The reduction in administrative expenses was mainly due to i) Professional fees decreased significantly from HK$2.4 million in 2024 to HK$0.4 million in 2025, as fewer external advisory and compliance services were required during the period; and ii) Depreciation expenses were nil for the six months ended September 30, 2025, compared with HK$0.9 million in 2024, as certain assets had been fully depreciated in the prior year.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>&#160;</I></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>Finance costs</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>We incurred finance costs of HK$0.1 million for the six months ended September 30, 2025, representing a 52.9% decrease from HK$0.3 million in the corresponding period of 2024, primarily because no further interest expenses were incurred after the full repayment of the dividend liability as at March 31, 2025. </P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>&#160;</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>Income tax expense</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Our Company, Bluemount Holdings Limited, was incorporated in the Cayman Islands. Pursuant to the current rules and regulations, the Cayman Islands currently levy no taxes on individuals or corporations based upon profits, income, gains, or appreciations and there is no taxation in the nature of inheritance tax or estate duty. Therefore, the Company is not subject to any income tax in the Cayman Islands.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Our indirectly wholly-owned subsidiaries, are subject to income tax within Hong&#160;Kong at the applicable tax rate on taxable income. Hong&#160;Kong profit tax rates are 8.25% on assessable profits up to HK$2,000,000 (US$256,410) and 16.5% on any part of assessable profits over HK$2,000,000. For the&#160;years ended March&#160;31, 2025, and 2024, our Group had assessable profits in Hong&#160;Kong and a provision for paying the Hong&#160;Kong profits tax has been made accordingly.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>We incurred income tax expenses of HK$1.2 million for the six&#160;months ended September&#160;30, 2025, compared to HK$1.3 million for the six&#160;months ended September&#160;30, 2024.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>&#160;</I></P>
<P align=center style='font:10pt Times New Roman;margin:0'>3</P>
<HR style='page-break-after:always;border:0;height:0.75pt;background-color:#000000;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>&#160;</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>Net income and total comprehensive income</I></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>As a result of the foregoing, we reported a net profit for the year of HK$16.8 million for the six&#160;months ended September&#160;30, 2025, as compared to HK$5.4 million for the six&#160;months ended September&#160;30, 2024, an increase of HK$11.4 million or 210.0%.</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B>About Bluemount Holdings Limited</B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'>Bluemount Holdings Limited operates our business through subsidiaries and primarily engaged in trading of timepieces, consulting and advisory services and corporate finance services. </P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><B><I>Forward-Looking Statements</I></B></P>
<P align=justify style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=justify style='font:10pt Times New Roman;margin:0'><I>All statements other than statements of historical fact in this announcement are forward-looking statements. These forward-looking statements involve known and unknown risks and uncertainties and are based on current expectations and projections about future events and financial trends that the Company believes may affect its financial condition, results of operations, business strategy, and financial needs. Investors can identify these forward-looking statements by words or phrases such as &#8220;may,&#8221; &#8220;will,&#8221; &#8220;expect,&#8221; &#8220;anticipate,&#8221; &#8220;aim,&#8221; &#8220;estimate,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221; &#8220;believe,&#8221; &#8220;potential,&#8221; &#8220;continue,&#8221; &#8220;is/are likely to&#8221; or other similar expressions. The Company undertakes no obligation to update forward-looking statements to reflect subsequent occurring events or circumstances, or changes in its expectations, except as may be required by law. Although the Company believes that the expectations expressed in these forward-looking statements are reasonable, it cannot assure you that such expectations will turn out to be correct, and the Company cautions investors that actual results may differ materially from the anticipated results and encourages investors to review other factors that may affect its future results in the Company&#8217;s registration statement and in its other filings with the SEC.</I></P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0'><B>For more information, please contact:</B></P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0'><B>Bluemount Holdings Limited</B><BR>Investor Relations Department<BR>Email:&#160;investors@bluemount.com</P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=center style='font:10pt Times New Roman;margin:0'>4</P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0'>&#160;<B>&#160;</B></P>
<HR style='page-break-after:always;border:0;height:0.75pt;background-color:#000000;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>BLUEMOUNT HOLDINGS LIMITED AND ITS SUBSIDIARIES</B><BR><B>Condensed Consolidated Statements of Financial Position </B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>As of September&#160;30, 2025 and March&#160;31, 2025</B><BR><B>(Expressed in thousands of Hong Kong Dollars (&#8220;HK$&#8217;000&#8221;))</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<TABLE align=center style=border-collapse:collapse;width:104.46%><TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>March 31, 2025</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>September 30, 2025</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><BR>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(Audited)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(Unaudited)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>HK$&#8217;000</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>HK$&#8217;000</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'><B>ASSETS</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>Non-current assets</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Deferred offering costs</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>1,643</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Prepayments, deposits and other receivables</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>105</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>105</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>1,748</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>105</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>Current assets</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Inventories</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>34,705</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>40,639</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Prepayments, deposits and other receivables</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>536</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>1,346</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=width:49.88%><P style='font:9pt Times New Roman;margin:0'>Trade receivables - net</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1.78%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:9.38%><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1.8%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.84%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style=width:16.14%><P align=right style='font:9pt Times New Roman;margin:0'>14,704</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.84%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1.82%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.84%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style=width:15.94%><P align=right style='font:9pt Times New Roman;margin:0'>50,951</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.74%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Bank balances - client accounts</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>54,503</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>8,445</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Bank balances and cash</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0;margin-right:18pt'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>6,084</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>14,543</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>110,532</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>115,924</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'><B>Total assets</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>112,280</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>116,029</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'><B>SHAREHOLDERS&#8217; EQUITY AND LIABILITIES</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'><B>SHAREHOLDERS&#8217; EQUITY</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><FONT style='border-bottom:1px solid #000000'>Share capital:*</FONT></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Ordinary shares Class A, US$0.0001 par value,</P>
<P style='font:9pt Times New Roman;margin:0'>50,000,000 Class A ordinary shares authorized,</P>
<P style='font:9pt Times New Roman;margin:0'>11,505,148 shares issued and outstanding</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>9</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>9</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Ordinary shares Class B, US$0.0001 par value,</P>
<P style='font:9pt Times New Roman;margin:0'>450,000,000 Class B ordinary shares authorized,</P>
<P style='font:9pt Times New Roman;margin:0'>14,014,999 and 12,499,999 Class B ordinary shares issued and outstanding as of September 30, 2025 and March 31, 2025</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>10</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>11</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Subscription receivables</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>(10)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Additional paid-in capital</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>9</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>37,550</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Other reserves</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>23,827</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>23,934</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Retained earnings</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>14,658</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>31,444</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>38,503</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>92,948</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'><B>LIABILITIES</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>Current liabilities</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Trade payables</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>55,829</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>13,451</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Other payables and accruals</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>3,078</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>1,439</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Loan from a former related company</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>150</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Amount due to a director</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>3,407</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>3,272</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Tax payables</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>11,313</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>4,919</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'><B>Total current liabilities</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>73,777</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>23,081</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'><B>Total shareholders&#8217; equity and liabilities</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>112,280</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>116,029</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
</TABLE>
<P align=center style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:9pt>*Retrospectively restated for effect of share reorganization and surrender of shares.</FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'>5</P>
<HR style='page-break-after:always;border:0;height:0.75pt;background-color:#000000;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>BLUEMOUNT HOLDINGS LIMITED AND ITS SUBSIDIARIES</B><BR><B>Unaudited Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income</B><BR><B>For the&#160;Six&#160;Months Ended September&#160;30, 2025 and 2024</B><BR><B>(Expressed in thousands of Hong Kong Dollars (&#8220;HK$&#8217;000&#8221;))</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<TABLE align=center style=border-collapse:collapse;width:100%><TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=6 valign=bottom style='width:35.9%;border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>For the six months ended September 30,</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='width:16.78%;border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>2024</P>
<P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>(Unaudited)</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>2025</P>
<P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>(Unaudited)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%;padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='width:16.78%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>HK$&#8217;000</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>HK$&#8217;000</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style=width:16.78%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=width:48.96%><P style='font:9pt Times New Roman;margin:0'>Revenue</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.92%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:13.18%><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>13,115</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.64%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.54%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style=width:17.42%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>34,154</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Cost of revenue</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%;padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='width:1.2%;border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom style='width:15.58%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>(4,485)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:1.7pt'>(23,882)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Gross profit</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%;padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:1.2%;border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:15.58%;border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>8,630</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:1.7pt'>10,272</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Other income</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>1</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0;margin-right:1.7pt'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Impairment loss on trade and other receivables, net of </P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>reversal</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>2,408</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Gain on disposal of a subsidiary</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0;margin-right:1.7pt'>9,553</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Administrative expenses</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%;padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>(3,987)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0;margin-right:1.7pt'>(1,663)</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Finance costs</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:1.2%;border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:15.58%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>(314)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:1.7pt'>(148)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Profit before tax</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%;padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='width:1.2%;border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom style='width:15.58%;border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>6,738</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>18,014</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Taxation</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:1.2%;border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:15.58%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>(1,323)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>(1,228)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>Profit and total comprehensive income for the period</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%;padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='width:1.2%;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom style='width:15.58%;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>5,415</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.05pt'>16,786</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Basic and diluted earnings per share in HK$*</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>HK$0.23</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>HK$0.68</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Weighted average number of shares outstanding - basic and diluted*</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=center style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:0.52%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1.2%><P style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>&nbsp;</P>
</TD><TD valign=bottom style=width:15.58%><P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>24,005,147 shares</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24,640,939 </P>
<P align=right style='font:9pt Times New Roman;margin:0;margin-right:2.85pt'>shares</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
</TABLE>
<P align=center style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:9pt>*Retrospectively restated for effect of share reorganization and surrender of shares.</FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'>6</P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<HR style='page-break-after:always;border:0;height:0.75pt;background-color:#000000;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>BLUEMOUNT HOLDINGS LIMITED AND ITS SUBSIDIARIES</B><BR><B>Unaudited Condensed Consolidated Statements of Changes in Equity</B><BR><B>For the&#160;Six&#160;Months Ended September&#160;30, 2025 and 2024</B><BR><B>(Expressed in thousands of Hong Kong Dollars (&#8220;HK$&#8217;000&#8221;))</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<TABLE align=center style=border-collapse:collapse;width:100.16%><TR><TD valign=middle style=width:49.05pt><P style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:32.15pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:32.1pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:35pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:47.15pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:40.45pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=2 valign=bottom style=width:45.1pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1.8pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:32.15pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:32.1pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=5 valign=bottom style=width:167.7pt><P style='font:8pt Times New Roman;margin:0'>Ordinary Share</P>
</TD><TD valign=bottom style=width:1.8pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=5 valign=bottom style='width:101.25pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=center style='font:8pt Times New Roman;margin:0;color:#000000'><B>Class A</B></P>
</TD><TD colspan=2 valign=bottom style='width:87.6pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=center style='font:8pt Times New Roman;margin:0;color:#000000'><B>Class B</B></P>
</TD><TD colspan=2 valign=bottom style=width:45.1pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1.8pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD colspan=3 valign=bottom style='width:65.25pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>Number of</B></P>
<P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B> Shares*</B></P>
<P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:1pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:35pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>Amounts</B></P>
</TD><TD valign=bottom style='width:47.15pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>Number of Shares*</B></P>
</TD><TD valign=bottom style='width:40.45pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
<P align=right style='font:8pt Times New Roman;margin:0'><B>Amounts</B></P>
</TD><TD valign=bottom style=width:42.3pt><P align=right style='font:8pt Times New Roman;margin:0'><B>Subscription </B></P>
<P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>receivables</B></P>
</TD><TD colspan=3 valign=bottom style=width:44.2pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>Additional paid-in</B></P>
<P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>capital </B></P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:37.5pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>Other reserves</B></P>
</TD><TD valign=bottom style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>Retained earnings</B></P>
</TD><TD valign=bottom style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>Total</B></P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD colspan=3 valign=bottom style='width:65.25pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:1pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:35pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>HK$&#8217;000</P>
</TD><TD valign=bottom style='width:47.15pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:40.45pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>HK$&#8217;000</P>
</TD><TD valign=bottom style='width:42.3pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>HK$&#8217;000</P>
</TD><TD colspan=3 valign=bottom style='width:44.2pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>HK$&#8217;000</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:37.5pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>HK$&#8217;000</P>
</TD><TD valign=bottom style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>HK$&#8217;000</P>
</TD><TD valign=bottom style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>HK$&#8217;000&#160;</P>
</TD></TR>
<TR><TD valign=middle bgcolor=#CCEEFF style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>At April 1, 2024</P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style=width:65.25pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>11,505,148&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:35pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>9&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:47.15pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>12,499,999</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:40.45pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>10</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:42.3pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>(10)</P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style='width:44.2pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>9&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:37.5pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>23,569&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>4,572&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>28,159&#160;&#160;&#160;</P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>Imputed interest</P>
</TD><TD colspan=3 valign=bottom style=width:65.25pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:35pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:47.15pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:40.45pt><P align=right style='font:8pt Times New Roman;margin:0'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:42.3pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD colspan=3 valign=bottom style=width:44.2pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:37.5pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>125&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>125&#160;&#160;&#160;</P>
</TD></TR>
<TR><TD valign=middle bgcolor=#CCEEFF style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>Profit and total comprehensive income for the period</P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style='width:65.25pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:1pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:35pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:47.15pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:40.45pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:42.3pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style='width:44.2pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:37.5pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>5,415&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>5,415&#160;&#160;&#160;</P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>At September 30, 2024 (unaudited)</P>
</TD><TD colspan=3 valign=bottom style='width:65.25pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>11,505,148&#160;&#160;&#160;</P>
</TD><TD valign=bottom style='width:1pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:35pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>9&#160;&#160;&#160;</P>
</TD><TD valign=bottom style='width:47.15pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>12,499,999</P>
</TD><TD valign=bottom style='width:40.45pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>10&#160;&#160;&#160;</P>
</TD><TD valign=bottom style='width:42.3pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>(10)&#160;&#160;&#160;</P>
</TD><TD colspan=3 valign=bottom style='width:44.2pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>9&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:37.5pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>23,694&#160;&#160;&#160;</P>
</TD><TD valign=bottom style='width:34.9pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>9,987&#160;&#160;</P>
</TD><TD valign=bottom style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>33,699&#160;&#160;&#160;</P>
</TD></TR>
<TR><TD valign=middle bgcolor=#CCEEFF style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>At April 1, 2025&#160;&#160;</P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style=width:65.25pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>11,505,148<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:35pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>9&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:47.15pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>12,499,999</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:40.45pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>10<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:42.3pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>(10)<B>&#160;&#160;&#160;</B></P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style='width:44.2pt;border-top:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>9<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:37.5pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>23,827<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>14,658<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>38,503<B>&#160;&#160;&#160;</B></P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>Imputed interest</P>
</TD><TD colspan=3 valign=bottom style=width:65.25pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:35pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:47.15pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:40.45pt><P align=right style='font:8pt Times New Roman;margin:0'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:42.3pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD colspan=3 valign=bottom style=width:44.2pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:37.5pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>107<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>107<B>&#160;&#160;&#160;</B></P>
</TD></TR>
<TR><TD valign=middle bgcolor=#CCEEFF style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>Issuance of ordinary shares</P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style=width:65.25pt><P align=right style='font:8pt Times New Roman;margin:0'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:35pt><P align=right style='font:8pt Times New Roman;margin:0'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:47.15pt><P align=right style='font:8pt Times New Roman;margin:0'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:40.45pt><P align=right style='font:8pt Times New Roman;margin:0'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:42.3pt><P align=right style='font:8pt Times New Roman;margin:0'>10<B>&#160;&#160;&#160;</B></P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style=width:44.2pt><P align=right style='font:8pt Times New Roman;margin:0'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:37.5pt><P align=right style='font:8pt Times New Roman;margin:0'>-<B>&#160;&#160;&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0'>10<B>&#160;&#160;&#160;&#160;</B></P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>Issue of shares pursuant to IPO, net of offering costs </P>
</TD><TD colspan=3 valign=bottom style=width:65.25pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:35pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:47.15pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>1,515,000<B>&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:40.45pt><P align=right style='font:8pt Times New Roman;margin:0'>1&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:42.3pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD colspan=3 valign=bottom style=width:44.2pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>37,541&#160;&#160;&#160;</P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style=width:37.5pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'><B>-&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:34.9pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>37,542&#160;&#160;&#160;</P>
</TD></TR>
<TR><TD valign=middle bgcolor=#CCEEFF style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>Profit and total comprehensive income for the period</P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style='width:65.25pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:1pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:35pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-&#160;&#160;&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:47.15pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:40.45pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:42.3pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD colspan=3 valign=bottom bgcolor=#CCEEFF style='width:44.2pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:37.5pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>16,786<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>16,786<B>&#160;&#160;&#160;</B></P>
</TD></TR>
<TR><TD valign=middle style=width:49.05pt><P style='font:8pt Times New Roman;margin:0;color:#000000'>At September 30, 2025 (unaudited)</P>
</TD><TD colspan=3 valign=bottom style='width:65.25pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>11,505,148<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style='width:1pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:35pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>9&#160;&#160;&#160;</P>
</TD><TD valign=bottom style='width:47.15pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>14,014,999<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style='width:40.45pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0'>11<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style='width:42.3pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>-<B>&#160;</B>&#160;&#160;</P>
</TD><TD colspan=3 valign=bottom style='width:44.2pt;border-top:1.5pt solid #000000;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>37,550<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style=width:1pt><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>&nbsp;</P>
</TD><TD valign=bottom style='width:37.5pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>23,934<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>31,444<B>&#160;&#160;&#160;</B></P>
</TD><TD valign=bottom style='width:34.9pt;border-bottom:1.5pt solid #000000'><P align=right style='font:8pt Times New Roman;margin:0;color:#000000'>92,948<B>&#160;&#160;&#160;</B></P>
</TD></TR>
</TABLE>
<P align=center style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P style='font:10pt Times New Roman;margin:0'><FONT style=font-size:9pt>*Retrospectively restated for effect of share reorganization and surrender of shares.</FONT></P>
<P align=center style='font:10pt Times New Roman;margin:0'>7</P>
<P style='font:10pt Times New Roman;margin:0'>&#160;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<HR style='page-break-after:always;border:0;height:0.75pt;background-color:#000000;margin:8pt 0'><P style=line-height:0;margin:0></P>
<P style='font:10pt Times New Roman;margin:0'>&nbsp;</P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>BLUEMOUNT HOLDINGS LIMITED AND ITS SUBSIDIARIES</B><BR><B>Unaudited Condensed Consolidated Statements of Cash Flows</B><BR><B>For the&#160;Six&#160;Months Ended September&#160;30, 2025 and 2024</B><BR><B>(Expressed in thousands of Hong Kong Dollars (&#8220;HK$</B><FONT style=font-size:9pt><B>&#8217;000</B></FONT><B>&#8221;))</B></P>
<P align=center style='font:10pt Times New Roman;margin:0'><B>&#160;</B></P>
<TABLE align=center style=border-collapse:collapse;width:100%><TR><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=6 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=center style='font:9pt Times New Roman;margin:0'>For the six months ended September 30,</P>
</TD><TD valign=bottom style=padding-bottom:1.5pt><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style=width:17%><P align=right style='font:9pt Times New Roman;margin:0'>2024</P>
<P align=right style='font:9pt Times New Roman;margin:0'>(Unaudited)</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>2025</P>
<P align=right style='font:9pt Times New Roman;margin:0'>(Unaudited)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='width:17%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>HK$&#8217;000</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>HK$&#8217;000</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom style=width:17%><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD colspan=2 valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'><B>OPERATING ACTIVITIES</B></P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD></TR>
<TR><TD valign=bottom style=width:60.12%><P style='font:9pt Times New Roman;margin:0'>Profit before taxation</P>
</TD><TD valign=bottom style=width:1.94%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>6,738</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:2%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>18,014</P>
</TD><TD valign=bottom style=width:0.96%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Adjustments for:</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Impairment loss on trade receivables, net of reversal</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>(2,408) </P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Interest income from banks</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>(1)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Interest expenses on lease liabilities</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>15</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Interest expenses on dividend payables</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>174</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Gain on disposal of subsidiary</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>(9,553)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Imputed interest on amount due to a director</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>92</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>82</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Imputed interest on amounts due to related parties, net</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>33</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>25</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Depreciation of property, plant and equipment</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>417</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom style=padding-left:10pt><P style='font:9pt Times New Roman;margin:0'>Depreciation of right-of-use assets</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:16%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>487</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Operating cash flows before movements in working capital</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>5,547</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>8,568</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Increase in inventories</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>(10,363)</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>(5,934)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Decrease/ (increase) in trade receivables</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>6,590 </P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>(36,247)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Decrease/ (increase) in prepayments, deposits and other receivables</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>4</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>(1,185)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Decrease in trade and other payables</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>(5,724)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>(41,620)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Decrease in bank balances &#8211;&nbsp;clients accounts</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:16%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>5,676</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>46,058</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:16%;border-top:0.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:0.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Net cash generated from/ (used in) operating activities</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>1,730</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>(30,360)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Interest received</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>1</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Income tax paid</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:16%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(96)</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>Net cash generated from (used in) operating activities</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:16%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>1,635</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(30,360)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>FINANCING ACTIVITIES</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Proceeds from issuance of shares pursuant to IPO</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>47,571</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Payment of offering costs</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>(8,386)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Repayment of advances to director</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>(376)</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Advances from a director</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>499</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>Proceeds from issuance of shares</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>10</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>Repayment of lease liabilities (lease interest included)</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:16%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(573)</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=top style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>-</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:0.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:16%;border-top:0.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:0.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:0.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>Net cash (used in) generated from financing activities</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='width:16%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>(74)</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>38,819</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>NET INCREASE IN CASH AND CASH EQUIVALENTS</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>1,561</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P align=right style='font:9pt Times New Roman;margin:0'>8,459</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:16%><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='width:16%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>4,282</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>6,084</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='width:16%;border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF style='border-top:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom bgcolor=#CCEEFF><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
<TR><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'><B>CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD</B></P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&#160;</P>
</TD><TD valign=bottom style='width:16%;border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>5,843</P>
</TD><TD valign=bottom style=width:1%><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD><TD valign=bottom style='border-bottom:1.5pt solid #000000'><P align=right style='font:9pt Times New Roman;margin:0'>14,543</P>
</TD><TD valign=bottom><P style='font:9pt Times New Roman;margin:0'>&nbsp;</P>
</TD></TR>
</TABLE>
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